TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A bond containing detachable interest coupons that are presented to the issuer for payment on specified due dates.  2, record 1, English, - coupon%20bond

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Obligation à laquelle sont attachés des coupons d'intérêt que l'obligataire découpe à la date convenue et remet à la société émettrice ou à un établissement financier pour encaissement.  2, record 1, French, - obligation%20%C3%A0%20coupons

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Obligación a la que se adhieren cupones de interés que se presentan al emisor de la obligación para su pago en las fechas específicas fijadas.  1, record 1, Spanish, - bono%20con%20cupones

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The small business development bond is intended to permit eligible small business corporations to obtain financing at a favourable rate if an obligation is entered into during the period December 11, 1979 to December 31, 1985. The recipient of an interest payment made on such a bond is treated as having received a taxable dividend. An individual recipient of such a deemed dividend will be entitled to the gross-up and dividend tax credit treatment with respect to the amount received. A corporate recipient of such a deemed dividend will not be taxable on the amount received and will not be subject to the 25% refundable tax...  3, record 3, English, - small%20business%20development%20bond

Record number: 3, Textual support number: 1 OBS

Source: Income Tax Act, S. 15.1(3)(c).  4, record 3, English, - small%20business%20development%20bond

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Obligation qu'une petite société par actions connaissant des difficultés financières peut émettre, sous réserve de certaines conditions, et dont les intérêts sont assimilés à des dividendes aux fins de l'impôt.  3, record 3, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 3, Textual support number: 1 OBS

Cette particularité représente un avantage pour le prêteur qui peut demander un loyer moindre pour sa créance tout en préservant son taux de rendement. De plus, cette particularité ne constitue pas un inconvénient pour l'emprunteur qui, à cause de sa situation déficitaire, ne peut pas, de toute façon, se prévaloir de la déduction des intérêts.  3, record 3, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 3, Textual support number: 2 OBS

L'expression «petite entreprise» est rendue obligatoire par la Loi de l'impôt sur le revenu. Néanmoins il est recommandé de dire «petite et moyenne entreprise».  4, record 3, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 3, Textual support number: 3 OBS

Source : Loi de l'impôt sur le revenu, art. 15.1(3)(c).  5, record 3, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The movement of funds out of a country for the purpose of foreign direct investment, the purchase of foreign shares or financial securities, or lending money to other countries or their businesses.  3, record 4, English, - capital%20outflow

Record number: 4, Textual support number: 1 CONT

... when a bond is sold(exported) to another nation the payment, called "capital inflow", is entered as a credit in the [US] capital account. Importing a bond would result in a "capital outflow".  4, record 4, English, - capital%20outflow

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Argent qui sort d'un pays parce que les taux d'intérêt sont plus élevés ailleurs.  2, record 4, French, - sortie%20de%20capitaux

Record number: 4, Textual support number: 1 CONT

Dans les pays qui ont atteint un stade de maturité plus avancée, comme ceux d'Europe occidentale et les États-Unis, les exportations (au sens large) dépassent généralement les importations. L'excédent prend la forme d'une accumulation de titres (obligations, actions et autres) sur l'étranger. [...] l'épargne nationale dépasse l'investissement domestique et finance l'excédent de la balance des transactions extérieures courantes. [...] Cet excédent [...] est communément appelé une «sortie de capitaux».  3, record 4, French, - sortie%20de%20capitaux

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Fugas o convertibilidad de capitales nacionales en divisas, como consecuencia de algún desequilibrio general o por alguna medida monetaria restrictiva.  3, record 4, Spanish, - salida%20de%20capitales

Record number: 4, Textual support number: 1 CONT

Algunos países pueden compensar parcialmente las presiones alcistas de las cuantiosas corrientes de capital sobre el tipo de cambio acelerando el ritmo del comercio y la liberalización del régimen cambiario, incluida la reducción de los controles a las salidas de capital.  4, record 4, Spanish, - salida%20de%20capitales

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A contracting authority shall hold any bid bond, payment bond, performance bond or non-negotiable security deposit that is received by the authority until the terms of the security are fulfilled.  2, record 5, English, - non%2Dnegotiable%20security%20deposit

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

L'autorité contractante doit conserver tout cautionnement de soumission, cautionnement de paiement, cautionnement d'exécution ou dépôt de garantie non négociable qu'elle reçoit jusqu'à la réalisation des exigences qui y sont prévues.  2, record 5, French, - d%C3%A9p%C3%B4t%20de%20garantie%20non%20n%C3%A9gociable

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

[A bid package contains] construction drawings, an invitation to bid, instructions to bidders, specifications-including general conditions, special conditions, technical specifications and related items, a bid bond, a performance bond, a labor and materials payment bond, and the contract for construction between owner and contractor, plus associated addenda and change orders.  7, record 6, English, - bid%20package

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Les dossiers d'appels d'offres doivent être des dossiers complets[.] Les pièces du dossier d'appel d'offres sont : le cahier des charges générales[;] le cahier des charges particulières[;] le devis descriptif[;] l'exemplaire type de soumission[;] les plans nécessaires à l'étude et les coupes[;] un devis estimatif avec ses annexes[.]  3, record 6, French, - dossier%20d%27appel%20d%27offres

Record 6,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Labour and Material Payment Bond : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 8, English, - Labour%20and%20Material%20Payment%20Bond

Record number: 8, Textual support number: 2 OBS

PWGSC-TPSGC 506: code of a form used at Public Works and Government Services Canada.  2, record 8, English, - Labour%20and%20Material%20Payment%20Bond

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Cautionnement de paiement de la main-d'œuvre et des matériaux : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 8, French, - Cautionnement%20de%20paiement%20de%20la%20main%2Dd%27%26oelig%3Buvre%20et%20des%20mat%C3%A9riaux

Record number: 8, Textual support number: 2 OBS

PWGSC-TPSGC 506 : code d'un formulaire employé à Travaux publics et Services gouvernementaux Canada.  2, record 8, French, - Cautionnement%20de%20paiement%20de%20la%20main%2Dd%27%26oelig%3Buvre%20et%20des%20mat%C3%A9riaux

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Bond of the contractor in which a surety guarantees to the owner that the contractor will pay for labor and materials used in the performance of the contract.  1, record 9, English, - labour%20and%20material%20payment%20bond

Record number: 9, Textual support number: 1 OBS

Claimants under the bond are defined as those who are employed by or have direct contracts with the contractor or any subcontractors. Usually issued in conjunction with a performance bond.  1, record 9, English, - labour%20and%20material%20payment%20bond

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Cautionnement de paiement de la main-d'œuvre et des matériaux. Le cautionnement de paiement de la main-d'œuvre et des matériaux est un engagement écrit, en faveur du bénéficiaire, signé par l'entrepreneur et par la caution; cet engagement stipule que l'entrepreneur doit payer tous les comptes concernant la main-d'œuvre et les matériaux, afin qu'un bâtiment libre de toute créance soit livré au propriétaire. Faute de quoi, la caution s'engage à payer au bénéficiaire des frais, qui peuvent couvrir de 50 p. 100 à 100 p. 100 des dépenses encourues, jusqu'à concurrence du montant maximal prévu dans le cautionnement.  4, record 9, French, - cautionnement%20de%20paiement

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

[The] written [confirmation from the surety that they will provide the] performance bond and/or labor and material payment bond to such contract changes as change orders or reductions in the contractor's retainage, or to final payment, or to waiving notification of contract changes.  2, record 10, English, - consent%20of%20surety

Record number: 10, Textual support number: 1 CONT

Submit with [the] bid form and bid security, consent of surety, stating that [the] surety providing [the] bid bond is willing to supply [the] performance and labour and materials payment bond specified.  3, record 10, English, - consent%20of%20surety

Record number: 10, Textual support number: 1 OBS

Bid bonds are sometimes accompanied by or replaced by the "surety’s consent." This is in effect an undertaking executed by the surety stating that it will definitely furnish the performance bond required by the prospective contractor should he be awarded the job.  4, record 10, English, - consent%20of%20surety

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Garantie écrite de la caution de fournir le cautionnement d'exécution ou le cautionnement de paiement de la main-d'œuvre et des matériaux à l'entrepreneur lors de modifications dans le contrat.  3, record 10, French, - assentiment%20de%20la%20caution

Record number: 10, Textual support number: 1 CONT

Soumettre, avec la formule de soumission et avec la garantie de la soumission, un assentiment de caution, spécifiant que la caution fournissant le cautionnement de soumission se porte aussi garante du cautionnement d'exécution et du cautionnement de paiement de la main-d'œuvre et des matériaux requis.  2, record 10, French, - assentiment%20de%20la%20caution

Record number: 10, Textual support number: 1 OBS

«L'assentiment de la caution» accompagne ou est substitué parfois au cautionnement concernant une soumission. C'est une promesse par laquelle la caution s'engage à accorder le cautionnement d'exécution à l'entrepreneur, s'il obtient le contrat.  1, record 10, French, - assentiment%20de%20la%20caution

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

An obligation that is incidental to another obligation.  3, record 11, English, - accessory%20obligation

Record number: 11, Textual support number: 1 CONT

... a mortgage to secure payment of a bond is an accessory obligation.  3, record 11, English, - accessory%20obligation

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

obligation accessoire : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 11, French, - obligation%20accessoire

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

An agreement to fix the remedy available to an injured party may take one of three forms. [...] the contract may provide for the payment of a sum of money(or the forfeiture of something which has already been paid over, or given by way of a bond to secure performance) and the sum in question is expressed to be a pre-assessment of the injured party's loss.  1, record 12, English, - pre%2Dassessment

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

évaluation. - Opération consistant à calculer et à énoncer une valeur d'après des données et des critères déterminées (not. la date d'évaluation), c'est-à-dire à chercher et à chiffrer ce que vaut en argent un bien ou un avantage (évaluation d'un patrimoine, évaluation d'un profit) ou la somme d'argent que représente une perte (évaluation d'un dommage); le terme est plus général qu'estimation, a fortiori qu'appréciation.  2, record 12, French, - %C3%A9valuation%20anticip%C3%A9e

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

When one or more claims are made against the prime contractor, the posting of a claimant's payment bond by the prime contractor will permit regular payments by the Crown under the contract while the disputes are being settled between the various parties.  2, record 13, English, - claimant%27s%20payment%20bond

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Lorsque l'entrepreneur principal fait l'objet d'une ou de plusieurs réclamations, le dépôt d'un cautionnement pour le paiement du demandeur par l'entrepreneur principal permettra le versement de paiements réguliers, par l'État, conformément au marché, pendant que les différends sont réglés entre les diverses parties.  2, record 13, French, - cautionnement%20pour%20le%20paiement%20du%20demandeur

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

When a defaulting contractor has provided financial security in the form of a surety performance bond or a surety payment bond, the bonding company becomes liable, up to the amount of and in accordance with the terms and conditions of the bond.  2, record 14, English, - defaulting%20contractor

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Lorsqu'un entrepreneur en défaut a fourni une garantie financière sous la forme d'un cautionnement d'exécution ou d'un cautionnement de paiement, la société de cautionnement assume la responsabilité du défaut jusqu'à concurrence du montant du cautionnement et conformément aux modalités de celui-ci.  2, record 14, French, - entrepreneur%20en%20d%C3%A9faut

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Terms and equivalent used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada.  1, record 15, English, - Federal%20Labour%20and%20Material%20Payment%20Bond

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Terme et équivalent provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et services gouvernementaux Canada.  1, record 15, French, - cautionnement%20f%C3%A9d%C3%A9ral%20pour%20le%20paiement%20de%20la%20main%2Dd%27%26oelig%3Buvre%20et%20des%20mat%C3%A9riaux

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

bonded warehouse : A warehouse under bond to the government for payment of custom duties and taxes on goods stored or precessed there.  2, record 16, English, - bonded%20storage%20service

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

A bond absolute for the payment of money.  2, record 17, English, - bill%20obligatory

Record number: 17, Textual support number: 1 CONT

Bill obligatory. An instrument in common use and too well known to be misunderstood. It is a bond without condition, sometimes called a single bill, and differs in nothing from a promissory note, but the seal which is affixed to it.  3, record 17, English, - bill%20obligatory

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

[...] si le débiteur de l'obligation naturelle l'exécute volontairement et en connaissance de cause, il est censé exécuter une obligation reconnue par le droit positif.  1, record 17, French, - obligation%20reconnue

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Contractors’ bonds. Bonds of two types :(1) a performance bond which guarantees that the contractor will perform the contract and if he defaults and fails to complete the contract, the surety will complete the work or pay damages up to the limit of the bond;(2) a labor and materials payment bond which guarantees the owner that all bills for labor and materials contracted for and used by the contractor will be paid by the surety if the contractor defaults.  3, record 18, English, - contractor%26rsquo%3Bs%20bond

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

cautionnement d'entrepreneur : terme générique qui englobe la garantie (ou cautionnement) de bonne exécution et le cautionnement de paiement.  2, record 18, French, - cautionnement%20d%27entrepreneur

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

The bond required of the plaintiff in an action in replevin in obtaining a writ or requisition for the seizure of the property by an officer during the course of the proceeding and before judgment in the action, conditioned for the prosecution of the action, for the return of the property if return thereof is adjudged, and for the payment of such sum as may... be recovered in the action against the plaintiff, the bond being primarily for the protection of the defendant in the event the plaintiff does not prevail.  1, record 19, English, - replevin%20bond

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Le recouvrement en replevin est conditionnel au dépôt d'un cautionnement par la personne qui l'exerce, lequel devient nul en cas de restitution du bien faisant l'objet de l'action.  2, record 19, French, - cautionnement%20pour%20replevin

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

... a bond that... is due for full payment.  2, record 20, English, - matured%20bond

Record number: 20, Textual support number: 1 OBS

matured bond: term generally used in the plural.  3, record 20, English, - matured%20bond

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

obligations échues : Titres obligataires à échéance, que leur porteur n'a pas encore présentés à la société émettrice en vue d'en obtenir le remboursement.  1, record 20, French, - obligation%20%C3%A9chue

Record number: 20, Textual support number: 1 OBS

obligation échue : terme habituellement utilisé au pluriel.  2, record 20, French, - obligation%20%C3%A9chue

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Corporate bond or debenture issues that have a mandatory call feature for sinking fund purposes usually have another call feature that may be used at the corporation's option. In the case of the latter, the call price is usually set above the par value of the bond as a premium payment for the holder.  5, record 21, English, - call%20feature

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Clause du contrat d'émission d'actions stipulant le droit de l'émetteur de retirer les actions, soit en payant la valeur qu'auront celles-ci sur le marché au moment du rachat, soit à des prix et à des dates fixés d'avance.  2, record 21, French, - clause%20de%20rachat

Record number: 21, Textual support number: 1 OBS

En France, cette clause de remboursement n'exite pas pour les actions, tandis qu'en Belgique, elle ne peut exister que pour les actions sans droit de vote.  2, record 21, French, - clause%20de%20rachat

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Accordingly, such matters fall into the realm of conventional suretyship under Louisiana law, and the particular terms of the suretyship contract carry great significance. Unless the surety has expressly undertaken payment bond obligations contracted in the bond instrument to pay the claims of laborers, suppliers, and material men, there is no legally enforceable obligation that it do so.  2, record 22, English, - conventional%20suretyship

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Cautionnement qui résulte de la volonté des parties.  2, record 22, French, - cautionnement%20conventionnel

Record number: 22, Textual support number: 1 CONT

Pendant longtemps il a été admis qu'en matière de cautionnement conventionnel, il appartenait au créancier d'apprécier la solvabilité de la caution et de l'accepter ou non comme garantie.  3, record 22, French, - cautionnement%20conventionnel

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Goods... warehoused under this Act may, without payment of duty, be transferred or removed from one bonding warehouse to another in bond, exported in bond or released from bond to accredited representatives for their personal or official use, if the transfer, removal, exportation or release is in accordance with the regulations and the ministerial regulations.  2, record 23, English, - accredited%20representative

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

Les marchandises [...] entreposées sous le régime de la présente loi peuvent, en franchise de droits, être transférées d'un entrepôt à un autre en douane, être exportées en douane ou être dédouanées en faveur de représentants accrédités pour leur usage personnel ou officiel si le transfert, l'exportation ou le dédouanement s'effectue conformément aux règlements et aux règlements ministériels.  3, record 23, French, - repr%C3%A9sentant%20accr%C3%A9dit%C3%A9

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

...a financial guarantee to Customs that the importer will comply with regulations and pay all duties or taxes.  4, record 24, English, - import%20bond

Record number: 24, Textual support number: 1 CONT

A U. S. Customs import bond is a financial guarantee from a Surety to the U. S. Treasury Department on behalf of an importer. The primary purpose of the U. S. Customs bond is to guarantee the payment of import duties and taxes as well as to assure compliance with all laws and regulations governing the imports of merchandise from anywhere outside of The United States.  5, record 24, English, - import%20bond

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Les importateurs intéressés à participer au C-TPAT doivent en faire la demande par l'intermédiaire du site web de la douane américaine et doivent se conformer aux conditions suivantes : […] Posséder une caution d'importation permanente valide auprès du CBP […]  2, record 24, French, - caution%20d%27importation

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

An accumulated income payment(AIP) is a payment to a subscriber from the income earned on money the subscriber has contributed to a Registered Education Savings Plan(RESP) [registered education savings plan]. As well, it also includes income earned on funds in the RESP from a Canada Education Savings Grant(CESG) or a Canada Learning Bond(CLB).  3, record 25, English, - accumulated%20income%20payment

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Un paiement de revenu accumulé est un paiement fait au souscripteur provenant de revenus gagnés à partir de montants cotisés à un régime enregistré d'épargne-études (REEE). Ces montants comprennent également les revenus accumulés dans le REEE [régime enregistré d'épargne-études] provenant de la Subvention canadienne pour l'épargne-études.  3, record 25, French, - paiement%20de%20revenu%20accumul%C3%A9

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

A warehouse established by the State, or by a private entreprise, in which goods liable to duty are lodged until the duty upon them has been paid.  4, record 26, English, - bonded%20warehouse

Record number: 26, Textual support number: 1 CONT

Previous to the establishment of bonded warehouses... the payment of duties on imported goods had to be made at the time of importation, or a bond with security for future payment given to the revenue authorities.  4, record 26, English, - bonded%20warehouse

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Les entrepôts de stockage servent à l'entreposage à long terme des marchandises importées dont les droits et taxes ne deviennent exigibles que lorsque les marchandises entrent sur le marché intérieur.  1, record 26, French, - entrep%C3%B4t%20de%20stockage

Record 26,  Textual support,  Spanish

Record number: 26, Textual support number: 1 DEF

Almacén con garantía para los géneros en él depositados en el que bienes susceptibles de imposición pueden almacenarse sin incurrir en el pago de impuesto.  1, record 26, Spanish, - almac%C3%A9n%20afianzado

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

Bond of the contractor in which a surety guarantees to the owner that the work will be performed in accordance with the contract documents.  2, record 27, English, - performance%20bond

Record number: 27, Textual support number: 1 OBS

Except where prohibited by statute, the performance bond is usually combined with the labor and material payment bond.  2, record 27, English, - performance%20bond

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

La libération de la caution d'éxécution est effectuée : après dépouillement des offres [...] à l'issue de l'exécution du contrat [...]  2, record 27, French, - cautionnement%20d%27ex%C3%A9cution

Record number: 27, Textual support number: 1 OBS

Ne pas confondre avec le «cautionnement de bonne fin», malgré ce qu'indique la source Dictionnaire d'architecture et de construction : français/anglais et anglais/français 1988.  5, record 27, French, - cautionnement%20d%27ex%C3%A9cution

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

The court shall cause to be endorsed on the writ a suitable amount of bond on payment of which the person named in the writ shall be freed, having a due regard  2, record 28, English, - cause%20to%20be%20endorsed%20on

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Shipments that are not to be cleared at the border may be forwarded in bond to a sufferance warehouse... to be held in customs custody until released after payment of duty.  2, record 30, English, - in%20customs%20custody

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

la dispense des droits est conditionnée par la présentation [...] d'un certificat de «libre pratique» [...] attestant que le produit considéré ne se trouve pas sous sujétion douanière, c'est-à-dire en entrepôt, en transit, etc.,  1, record 30, French, - sous%20suj%C3%A9tion%20douani%C3%A8re

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

International bond market terms for dealings in a bond where the purchaser acquires the right to receive the next due interest payment.  2, record 31, English, - cum%20coupon

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Expression qui signifie que la valeur mobilière concernée est traitée avec le coupon annoncé. Son titulaire aura donc tous les droits qui découlent de ce coupon.  2, record 31, French, - coupon%20attach%C3%A9

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

... any delay in the contractor fulfilling an obligation to deliver a bond, guarantee, letter of credit or other security relating to performance or the payment of money, shall not qualify as an excusable delay.  2, record 32, English, - deliver%20a%20bond

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

[...] tous les retards que l'entrepreneur accuse dans l'exécution de l'obligation de déposer une caution, une garantie, une lettre de crédit ou d'autres sûretés relativement à l'exécution des travaux ou au paiement de sommes d'argent ne répondront pas à la définition de «retards justifiables».  3, record 32, French, - d%C3%A9poser%20une%20caution

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

... any delay caused by lack of financial resources of the contractor or an event that is a ground for termination provided for in default by the contractor, or any delay in the contractor fulfilling an obligation to deliver a bond, guarantee, letter of credit or other security relating to performance or the payment of money, shall not qualify as an excusable delay.  2, record 33, English, - ground%20for%20termination

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

[...] tous les retards entraînés par l'incapacité financière de l'entrepreneur ou par un fait qui constitue un motif de résiliation prévu en cas d'inexécution de l'entrepreneur, ou tous les retards que l'entrepreneur accuse dans l'exécution de l'obligation de déposer une caution, une garantie, une lettre de crédit ou d'autres sûretés relativement à l'exécution des travaux ou au paiement de sommes d'argent ne répondront pas à la définition de «retards justifiables».  2, record 33, French, - motif%20de%20r%C3%A9siliation

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Accrued is the amount of interest which has accumulated from the last interest payment date to the date of settlement. When an investor buys a bond he pays accrued interest to the seller which he(the buyer) gets back on the next interest payment date.  1, record 34, English, - interest%20payment%20date

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Pour les obligations nouvellement émises, la jouissance est la date à partir de laquelle sont décomptés les intérêts payés par la société émettrice.  2, record 34, French, - jouissance

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

Date on which a due periodic payment, such as payment on a bond or a stock dividend, is made.  2, record 35, English, - payout%20date

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

A bank bond guaranteeing the advance payment made by the employer to the contractor in case of bankruptcy or other cause.  2, record 36, English, - advance%20payment%20bond

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Les principales garanties financières sont : - la lettre de crédit bancaire; - le cautionnement d'indemnité; - le paiement de royauté; - le cautionnement de remise par anticipation (Advance Payment Bond).  1, record 36, French, - cautionnement%20de%20remise%20par%20anticipation

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

Extinguishing debt through the provision of a financial asset(e. g. zero coupon bond) to be held in a trust account as collateral against the principal of the debt. The face value and maturity of the collateral instruments are designed to match those of the debt being defeased so that the proceeds of the collateral instruments at maturity may be used to fully repay the principal in a single balloon payment.  1, record 37, English, - debt%20defeasance

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

Commodity-linked bond where the interest payments(and/or principal repayment) are denominated in units of a particular commodity and hence the payment to the bondholder would depend on the price of the commodity at the time the interest payment is determined.  1, record 38, English, - commodity%2Dindexed%20bond

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

Term and equivalent used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada.  1, record 40, English, - contract%20payment%20under%20surety%20bond

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Terme et équivalent provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et Services gouvernementaux Canada.  1, record 40, French, - paiement%20en%20vertu%20de%20cautionnements

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

A yield book is designed to allow for the capital increase over the life of the bond if purchased at a discount; conversely, it takes into account the amount lost if the bond has been purchased at a premium. These gains or losses are apportioned over each year the bond has to run to maturity and are added to or deducted from the annual coupon payment to arrive at the gross or pre-tax investment yield.  2, record 41, English, - yield%20book

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 CONT

Le livre de rendements tient compte du gain en capital réalisé au cours de la durée de l'obligation si celle-ci a été achetée à escompte; d'autre part, il tient compte du montant perdu si l'obligation a été achetée à prime. Ces gains ou pertes sont répartis sur chaque année à courir jusqu'à l'échéance et sont ajoutés ou déduits du montant d'intérêt annuel de façon à arriver au rendement brut ou avant impôt du placement.  2, record 41, French, - livre%20de%20rendements

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS.  2, record 42, French, - conditions%20du%20cautionnement%20de%20paiement

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

The flow of funds into Canada from abroad, either in the form of direct investment (foreign companies purchasing Canadian companies or assets such as real estate, or foreign companies bringing in money to build new facilities or expand existing facilities), portfolio investment (the purchase of Canadian bonds and shares on Canadian bond and stock markets), or new debt (the purchase of new issues of Canadian bonds or short-term money-market instruments such as treasury bills).  4, record 43, English, - capital%20inflow

Record number: 43, Textual support number: 1 CONT

... when a bond is sold(exported) to another nation the payment, called "capital inflow", is entered as a credit in the [US] capital account. Importing a bond would result in a "capital outflow".  5, record 43, English, - capital%20inflow

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Toutes choses égales par ailleurs, le risque qu'un afflux de capitaux ravive l'inflation sera donc d'autant plus faible que le taux de change est plus flexible.  3, record 43, French, - entr%C3%A9e%20de%20capitaux

Record 43,  Textual support,  Spanish

Record number: 43, Textual support number: 1 DEF

Dinero que entra a un país a causa de tasas de intereses más altas.  5, record 43, Spanish, - entrada%20de%20capitales

Record number: 43, Textual support number: 1 CONT

Ante la amenaza de recalentamiento de la economía como consecuencia de la considerable afluencia de capital, los responsables de las políticas tienen que tomar difíciles decisiones sobre la magnitud, secuencia y oportunidad de las políticas.  6, record 43, Spanish, - entrada%20de%20capitales

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

Where the Board orders the release of any person pursuant to subsection(1), it may impose such terms and conditions as it deems appropriate in the circumstances, including the payment of a security deposit or the posting of a performance bond.  1, record 44, English, - payment%20of%20a%20security%20deposit

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

La Commission peut assortir la mise en liberté visée au paragraphe (1) des conditions qu'elle juge appropriées eu égard aux circonstances, notamment du dépôt d'un gage ou d'un bon de garantie d'exécution.  1, record 44, French, - d%C3%A9p%C3%B4t%20d%27un%20gage

Record 44,  Textual support,  Spanish