TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The payment of the interest on a debt and of such installments of the principal as are legally due. Normally, the term is used in connection with a public debt.  3, record 1, English, - debt%20service

Record number: 1, Textual support number: 1 CONT

debt service burden, debt service reduction, debt service suspended, to lighten debt servicing.  4, record 1, English, - debt%20service

Record number: 1, Textual support number: 1 OBS

Debt service : Officially approved by the Management Committee for the BCF (budgetary, accounting and financial) Glossary. Use of this term is mandatory in Canadian government texts.  5, record 1, English, - debt%20service

Record number: 1, Textual support number: 1 PHR

debt servicing obligations.  6, record 1, English, - debt%20service

Record number: 1, Textual support number: 2 PHR

to service a debt.  6, record 1, English, - debt%20service

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Ensemble des sommes qu'une entreprise ou un organisme public est tenu de verser au cours d'un exercice au titre des capitaux empruntés et comprenant à la fois les intérêts et les remboursements de principal.  2, record 1, French, - service%20de%20la%20dette

Record number: 1, Textual support number: 1 CONT

fardeau du service de la dette, réduction du service de la dette, service de la dette suspendu, alléger le service de la dette.  3, record 1, French, - service%20de%20la%20dette

Record number: 1, Textual support number: 1 OBS

Service de la dette : terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale.  4, record 1, French, - service%20de%20la%20dette

Record number: 1, Textual support number: 1 PHR

obligations liées au service de la dette.  5, record 1, French, - service%20de%20la%20dette

Record number: 1, Textual support number: 2 PHR

assurer le service de la dette.  5, record 1, French, - service%20de%20la%20dette

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Pago hecho por un prestatario a un prestamista. Puede incluir uno o todos los siguientes: 1) pago de intereses; 2) reembolso del principal; y 3) comisión por compromiso.  2, record 1, Spanish, - servicio%20de%20la%20deuda

Record number: 1, Textual support number: 1 CONT

carga del servicio de la deuda, reducción del servicio de la deuda, servicio de la deuda suspendido, aliviar el servicio de la deuda.  3, record 1, Spanish, - servicio%20de%20la%20deuda

Record number: 1, Textual support number: 1 PHR

obligaciones relativas al servicio de la deuda.  4, record 1, Spanish, - servicio%20de%20la%20deuda

Record number: 1, Textual support number: 2 PHR

atender el servicio de la deuda.  4, record 1, Spanish, - servicio%20de%20la%20deuda

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Money that is lent for which the lender requires no compensation, i. e. no interest payment.  2, record 2, English, - interest%2Dfree%20loan

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Argent prêté pour lequel le prêteur ne demande pas de compensation (frais d'intérêt).  4, record 2, French, - pr%C3%AAt%20sans%20int%C3%A9r%C3%AAt

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Dinero prestado por el cual el prestamista no requiere compensación, o sea, ningún pago de intereses.  2, record 2, Spanish, - pr%C3%A9stamo%20sin%20inter%C3%A9s

Record number: 2, Textual support number: 1 PHR

proporcionar préstamos sin interés.  3, record 2, Spanish, - pr%C3%A9stamo%20sin%20inter%C3%A9s

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 CONT

interest make-up payment  1, record 4, English, - make%2Dup%20payment

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

paiement de compensation pour les intérêts  1, record 4, French, - paiement%20de%20compensation

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 CONT

pago de compensación por los intereses  1, record 4, Spanish, - pago%20de%20compensaci%C3%B3n

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A sum paid by a borrower to a lender as compensation for failure to perform an obligation or for late payment under a loan.  4, record 5, English, - interest%20on%20arrears

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Intérêts exigés, à titre de pénalité de retard, pour compenser le règlement tardif d'une créance ou l'inobservation d'une obligation.  3, record 5, French, - int%C3%A9r%C3%AAts%20moratoires

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Suma exigida por el prestamista al prestatario, a título de penalidad por concepto de retraso, para compensar el incumplimiento de una obligación o la liquidación tardía del capital prestado.  1, record 5, Spanish, - intereses%20de%20mora

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - coupon%20bond

Record 6,  Textual support,  French

Record number: 6, 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 6, French, - obligation%20%C3%A0%20coupons

Record 6,  Textual support,  Spanish

Record number: 6, 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 6, Spanish, - bono%20con%20cupones

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The process of administering the national debt, i. e. providing for the payment of interest, and arranging the refinancing of maturing bonds.  3, record 7, English, - debt%20management

Record number: 7, Textual support number: 1 PHR

management of public debt  4, record 7, English, - debt%20management

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Une gestion normale implique le paiement des intérêts stipulés par l'emprunt. Ce règlement se fait soit sur présentation de coupons détachés périodiquement du titre, soit, pour certaines valeurs (bons du Trésor), en une seule fois, lors du remboursement. [...] La gestion de la dette implique également le remboursement des sommes empruntées : c'est l'amortissement.  3, record 7, French, - gestion%20de%20la%20dette

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Information return, interest, assessment, payment, etc. Every corporation liable to tax under Part IV [of the Income Tax Act] must file a return for the year in a prescribed form within six months from the end of the corporation's taxation year.  2, record 8, English, - information%20return

Record number: 8, Textual support number: 1 OBS

Source: Income Tax Act, S. 233.  3, record 8, English, - information%20return

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Déclaration de renseignements, intérêts, cotisations, paiements, etc. Toute corporation assujettie à un impôt en vertu de la Partie IV [de la Loi de l'impôt sur le revenu] doit produire une déclaration pour l'année dans la forme prescrite dans les six mois qui suivent la fin de l'année d'imposition de la corporation.  3, record 8, French, - d%C3%A9claration%20de%20renseignements

Record number: 8, Textual support number: 1 OBS

L'expression «déclaration de renseignements» est officielle bien que dans la Loi de l'impôt sur le revenu on trouve encore à certains endroits «déclaration renfermant des renseignements».  2, record 8, French, - d%C3%A9claration%20de%20renseignements

Record number: 8, Textual support number: 2 OBS

Source : Loi de l'impôt sur le revenu, art. 233.  2, record 8, French, - d%C3%A9claration%20de%20renseignements

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Interest costs incurred during the time necessary to bring an asset to the condition and location for its intended use and included as part of the historical cost of acquiring the asset.  5, record 9, English, - capitalization%20of%20interest

Record number: 9, Textual support number: 2 DEF

The conversion of deferred interest payment into new debt instruments.  6, record 9, English, - capitalization%20of%20interest

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Conversion de paiements d'intérêts différés en nouveaux titres de créance.  4, record 9, French, - capitalisation%20des%20int%C3%A9r%C3%AAts

Record number: 9, Textual support number: 1 CONT

Des sociétés telles que les sociétés pétrolières et gazières engagées dans l'exploration capitalisent une grande partie de leurs frais d'intérêt au lieu de les imputer lorsqu'elles les occasionnent. [...] Les sociétés de services publics ont aussi recours à la capitalisation de l'intérêt pendant les périodes de construction.  5, record 9, French, - capitalisation%20des%20int%C3%A9r%C3%AAts

Record number: 9, Textual support number: 1 OBS

Comparer avec «anatocisme».  6, record 9, French, - capitalisation%20des%20int%C3%A9r%C3%AAts

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Conversión de pagos de interés diferidos en nuevos instrumentos de deuda.  2, record 9, Spanish, - capitalizaci%C3%B3n%20de%20los%20intereses

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

The interest on the bonded debt, which is payable by coupon but which has not been paid because the coupons have not been presented for payment.  4, record 10, English, - interest%20due

Record number: 10, Textual support number: 1 OBS

interest due: Officially approved by the Study Group on Accounting Terminology (SGAT).  5, record 10, English, - interest%20due

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Intérêts de la dette obligataire, payables par coupons, mais pas encore versés parce que les coupons n'ont pas été présentés à l'encaissement.  3, record 10, French, - int%C3%A9r%C3%AAts%20%C3%A9chus

Record number: 10, Textual support number: 1 OBS

Les intérêts sont également dits échus lorsqu'ils sont payables par chèques et qu'à la date de paiement, les chèques n'ont pas encore été émis.  4, record 10, French, - int%C3%A9r%C3%AAts%20%C3%A9chus

Record number: 10, Textual support number: 2 OBS

intérêts échus : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.  5, record 10, French, - int%C3%A9r%C3%AAts%20%C3%A9chus

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Where a contriboutor defaults in respect of an instalment payable by him, the Minister shall forthwith demand payment from the contributor of the amount in default(except that where a contributor is on leave of absence without pay the Minister shall not make such a demand until he ceases to be on leave of absence without pay) and hereupon the amount in default, with interest as provided in subsection(7) to the date of demand, shall be payable,(a) in a lump sum immediately,...  2, record 11, English, - demand

Record number: 11, Textual support number: 1 OBS

demand: Unemployment Insurance Act, 1985 (with amendments to March 1, 1991).  3, record 11, English, - demand

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Lorsqu'un contributeur n'effectue pas un versement dont il est redevable, le ministre le somme immédiatement de payer le montant en souffrance (s'il est en congé non payé, la sommation ne lui est faite qu'après qu'il a cessé d'être en congé non payé) sur quoi le montant, en souffrance, majoré des intérêts prévus par le paragraphe (7) jusqu'à la date de la sommation, devient payable a) en une somme forfaitaire immédiatement, [...]  2, record 11, French, - sommation

Record number: 11, Textual support number: 1 OBS

Lexique de l'assurance-chômage, Emploi et Immigration Canada, 1992.  3, record 11, French, - sommation

Record number: 11, Textual support number: 2 OBS

sommation : Loi sur l'assurance-chômage, 1985 (avec modifications jusqu'au 1er mars 1991).  3, record 11, French, - sommation

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The trade balance is the difference between exports and imports of goods, while the current account balance includes services, such as tourism and interest payments.  2, record 12, English, - interest%20payment

Record number: 12, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  3, record 12, English, - interest%20payment

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

La balance commerciale représente la différence entre les importations et les exportations de biens, tandis que la balance des paiements courants comprend les échanges dans le secteur des services, comme le tourisme et les paiements d'intérêt.  3, record 12, French, - versement%20d%27int%C3%A9r%C3%AAt

Record number: 12, Textual support number: 1 OBS

Expressions tirées des déclarations d'impôt T1 au niveau fédéral.  4, record 12, French, - versement%20d%27int%C3%A9r%C3%AAt

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

eurobonds : Printed debt instruments, mostly in bearer form, initially offered entirely or to a large extent outside the country of the borrower or issued by a supranational organization, which are free of any governmental regulations, provide for payment of principal and interest free of withholding tax and are marketed internationally.  3, record 13, English, - eurobond

Record number: 13, Textual support number: 1 OBS

eurobond; Eurobond: The "euro" part of the name derives from the fact that Europe was the first place where such bonds (normally denominated in dollars) were sold. Not to be confused with bonds denominated in euros.  4, record 13, English, - eurobond

Record number: 13, Textual support number: 2 OBS

eurobond: term in the plural form (eurobonds) and definition standardized by the International Organization for Standardization (ISO) in 1993.  5, record 13, English, - eurobond

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

eurobonds : Titres de créance imprimés au porteur, offert à l'origine en tout ou en partie en dehors du pays de l'emprunteur ou lancé par une organisation supranationale; ils ne sont soumis à aucune réglementation gouvernementale; le paiement du capital et des intérêts est exempt d'impôt à la source, et ils sont placés sur le marché international.  3, record 13, French, - euro%2Dobligation

Record number: 13, Textual support number: 1 OBS

Dans l'usage actuel, le préfixe «euro» n'indique pas nécessairement une référence à l'Europe.  3, record 13, French, - euro%2Dobligation

Record number: 13, Textual support number: 2 OBS

eurobond : terme au pluriel (eurobonds) et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  4, record 13, French, - euro%2Dobligation

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 DEF

Bono en dólares a largo plazo emitido en el exterior. Con las restricciones impuestas a la inversión en el extranjero en la década de los sesenta, las corporaciones estadounidenses empezaron a obtener fondos en el exterior para sus afiliadas en el extranjero; asimismo, afiliadas de compañías no estadounidenses obtuvieron dinero prestado en el exterior. Con la desaparición de las restricciones de capital en el año 1971 disminuyó la importancia de los eurobonos como fuente de financiación para las operaciones en el exterior.  2, record 13, Spanish, - eurobono

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

Change in the agreed conditions of a credit or loan that favour the borrower, due to this party being unable to comply with its commitments or take advantage of market circumstances. The restructuring tends to involve extended payment terms, moratoria, interest rate reductions, setting up of grace periods, or the change from a variable to a fixed rate of interest.  3, record 14, English, - debt%20refinancing

Record number: 14, Textual support number: 1 CONT

Banks have had and will continue to have opportunities to restructure their portfolio of loans to designated countries by such means as debt auctions, debt purchases, debt swaps and debt refinancing. [Office of the Superintendent of Financial Institutions].  4, record 14, English, - debt%20refinancing

Record number: 14, Textual support number: 1 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 14, English, - debt%20refinancing

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Changement dans les conditions convenues d'un crédit ou d'un prêt de façon favorable pour le débiteur, étant donné l'impossibilité financière et patrimoniale de celui-ci profite de la conjoncture du marché. La restructuration inclut normalement le délai de paiements, le moratoire, la réduction du taux d'intérêt, l'établissement de périodes de grâce, le changement d'intérêt variable à fixe, etc.  3, record 14, French, - refinancement%20de%20la%20dette

Record number: 14, Textual support number: 1 CONT

Les banques continuent de restructurer leur portefeuille de prêts consentis aux pays désignés par la vente de titres aux enchères, l'acquisition de titres, les swaps de titres et la restructuration de ces dettes. [Bureau du surintendant des institutions financières].  4, record 14, French, - refinancement%20de%20la%20dette

Record number: 14, Textual support number: 1 OBS

restructuration de la dette : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  5, record 14, French, - refinancement%20de%20la%20dette

Record 14,  Textual support,  Spanish

Record number: 14, Textual support number: 1 DEF

Cambio en las condiciones pactadas de un crédito o préstamo de forma favorable para el deudor, debido a la imposibilidad financiera y patrimonial de éste para cumplir sus compromisos, o porque éste aprovecha la coyuntura del mercado. La reestructuración suele incluir aplazamiento de pagos, moratoria, reducción del tipo de interés, establecimiento de períodos de gracia o cambio de interés variable a fijo.  3, record 14, Spanish, - refinanciamiento%20de%20la%20deuda

Record number: 14, Textual support number: 1 OBS

reestructuración de la deuda: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 14, Spanish, - refinanciamiento%20de%20la%20deuda

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Both the English and French versions of the statutes and regulations of Quebec enacted, printed and published in English and French have the force of law.  3, record 15, English, - Act%20respecting%20subsidies%20for%20the%20payment%20in%20capital%20and%20interest%20of%20loans%20of%20public%20or%20municipal%20bodies%20and%20certain%20other%20transfers

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

interest payments on external debt: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 16, English, - interest%20payments%20on%20external%20debt

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

paiements d'intérêts au titre de la dette extérieure : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 16, French, - paiements%20d%27int%C3%A9r%C3%AAts%20au%20titre%20de%20la%20dette%20ext%C3%A9rieure

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

manufactured interest; manufactured payment : terms extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 17, English, - manufactured%20interest

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Des problèmes peuvent se poser pour l'imposition des revenus d'intérêts lorsque le détenteur initial des titres les met en pension auprès d'une institution ou d'un non-résident bénéficiant d'un régime fiscal plus favorable. La compensation peut alors être un moyen déguisé d'obtenir le paiement des intérêts en termes bruts.  1, record 17, French, - compensation%20pour%20non%2Dperception%20de%20revenu%20d%27int%C3%A9r%C3%AAts

Record number: 17, Textual support number: 2 OBS

compensation pour non-perception de revenu d'intérêts; compensation pour non-perception de dividendes : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 17, French, - compensation%20pour%20non%2Dperception%20de%20revenu%20d%27int%C3%A9r%C3%AAts

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

government debt interest payments: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 18, English, - government%20debt%20interest%20payments

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

service des intérêts de la dette publique; versements d'intérêts au titre de la dette publique : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 18, French, - service%20des%20int%C3%A9r%C3%AAts%20de%20la%20dette%20publique

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

government interest payment : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 19, English, - government%20interest%20payment

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

versement d'intérêts au titre de la dette publique : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 19, French, - versement%20d%27int%C3%A9r%C3%AAts%20au%20titre%20de%20la%20dette%20publique

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

The instruction for the disbursement of the payment of interest.  1, record 20, English, - interest%20settlement

Record number: 20, Textual support number: 1 OBS

interest settlement: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 20, English, - interest%20settlement

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Instructions relatives au versement des intérêts.  1, record 20, French, - r%C3%A8glement%20des%20int%C3%A9r%C3%AAts

Record number: 20, Textual support number: 1 OBS

règlement des intérêts : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 20, French, - r%C3%A8glement%20des%20int%C3%A9r%C3%AAts

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Interest shall be paid on late payments only if the payment is more than 15 days overdue and expressly provided for by contract or statute or when awarded in legal proceedings against the Crown.  5, record 21, English, - late%20payment

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Tout paiement fait après l'échéance.  4, record 21, French, - paiement%20en%20retard

Record number: 21, Textual support number: 1 CONT

Les intérêts doivent être payés sur les paiements en retard uniquement si le paiement est en souffrance pendant plus de 15 jours et qu'il y a une disposition à cet effet dans le contrat, dans une loi ou qu'ils ont été octroyés à la suite de poursuites légales contre la Couronne.  5, record 21, French, - paiement%20en%20retard

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

... "recognized derivatives exchange" means a person or partnership recognized or registered under the securities laws of a province to carry on the business of providing the facilities necessary for the trading of options, swaps, futures contracts or other financial contracts or instruments whose market price, value, delivery obligations, payment obligations or settlement obligations are derived from, referenced to or based on an underlying interest...  1, record 22, English, - recognized%20derivatives%20exchange

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

[…] «bourse reconnue en instruments financiers dérivés» s’entend d’une personne ou d’une société de personnes qui est reconnue ou inscrite aux termes des lois sur les valeurs mobilières d’une province aux fins d’exercer des activités qui consistent à fournir les installations nécessaires au commerce d’options, de swaps, de contrats à terme et d’autres contrats ou instruments financiers dont le cours, la valeur, les obligations de livraison, les obligations de paiement ou les obligations de règlement sont dérivés d’un intérêt sous-jacent, calculés en fonction de celui-ci ou fondés sur celui-ci.  1, record 22, French, - bourse%20reconnue%20en%20instruments%20financiers%20d%C3%A9riv%C3%A9s

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Parties are free to make their own arrangements for contractual interest and if they do, the late payment legislation will not apply. However, to prevent buyers abusing the right to agree their own arrangements, any contractual remedy for late payment must be "substantial" or the Court will declare it void.  2, record 23, English, - contractual%20remedy

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

The Court also distinguished between the legal right of redemption in foreclosure proceedings and a borrower's contractual right to reinstate a defaulted loan. By law, a defaulting borrower in foreclosure is entitled to redeem his or her property by paying the entire principal and interest due before confirmation of the sheriff's sale. When that happens, the lender has a legal duty to dismiss the foreclosure proceedings and may not condition that dismissal on payment of attorney fees. This differs from a contractual right to reinstate a loan. In that instance, the borrower typically pays only the amounts needed to make the loan current and continues all future payments on the previously agreed-upon schedule.  3, record 24, English, - legal%20right%20of%20redemption

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

droit de rachat en common law : terme normalisé par le Comité de normalisation, Promotion de l’accès à la justice dans les deux langues officielles (PAJLO).  2, record 24, French, - droit%20de%20rachat%20en%20common%20law

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

When you take out a mortgage on a home, you’ll generally have your regular payment automatically deducted from your account, to cover the entire amount. This can be deceiving, since your mortgage payment may consist of several components : the mortgage principal and interest, property taxes and mortgage life insurance. Let's take them one at a time.... Mortgage interest. Generally, mortgage interest costs are front-loaded, so that that interest comprises a much larger percentage of your regular mortgage payment at the beginning of the life of the mortgage than toward the end.  2, record 25, English, - mortgage%20interest

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

intérêt hypothécaire : terme habituellement utilisé au pluriel.  2, record 25, French, - int%C3%A9r%C3%AAt%20hypoth%C3%A9caire

Record number: 25, Textual support number: 2 OBS

intérêt hypothécaire : terme normalisé par le Comité de normalisation, Promotion de l’accès à la justice dans les deux langues officielles (PAJLO).  2, record 25, French, - int%C3%A9r%C3%AAt%20hypoth%C3%A9caire

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

Instrument means(a) a bill of exchange, note or cheque within the meaning of the Bills of Exchange Act(Canada),(b) any other writing that evidences a right to payment of money and is of a type that in the ordinary course of business is transferred by delivery with any necessary endorsement or assignment, and(c) a letter of credit or an advice of credit if the letter or advice states that it must be surrendered on claiming payment under it, but does not include(d) a document of title, chattel paper or investment property, or(e) a writing that provides for or creates a mortgage or charge in respect of an interest in land that is specifically identified in the writing.  2, record 26, English, - instrument

Record number: 26, Textual support number: 1 OBS

Within the meaning of the provincial personal property security acts.  3, record 26, English, - instrument

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

«effet» désigne a) une lettre de change, un billet à ordre ou un chèque au sens de la Loi sur les lettres de change (Canada), b) tout autre écrit qui atteste un droit à un paiement en argent et d'un genre transférable par livraison, accompagné des endossements ou cessions nécessaires dans le cours normal des affaires, et c) une lettre de crédit ou un avis de crédit si ceux-ci indiquent que la lettre ou l’avis doit être remis sur demande de paiement, mais à l'exclusion d) d'un titre, d'un titre de créance garanti, ou d’un bien de placement, ou e) d'un écrit qui prévoit ou crée une hypothèque ou une charge à l’égard d’un intérêt dans un bien-fonds qui est spécifiquement identifié dans l’écrit.  2, record 26, French, - effet

Record number: 26, Textual support number: 1 OBS

effet : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  3, record 26, French, - effet

Record number: 26, Textual support number: 2 OBS

Au sens des lois provinciales sur les sûretés mobilières.  4, record 26, French, - effet

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

"Security interest" means an interest in or charge on property by way of mortgage, lien, pledge or otherwise taken by a creditor or guarantor to secure the payment or performance of an obligation. [Bank Act. ]  2, record 27, English, - security%20interest

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Droit ou charge - notamment hypothèque, privilège ou nantissement - grevant des biens pour garantir au créancier ou à la caution soit le paiement de dettes soit l'exécution d'obligations. [Loi sur les banques.]  2, record 27, French, - s%C3%BBret%C3%A9

Record number: 27, Textual support number: 1 OBS

L'intérêt que possède le titulaire d'une sûreté.  3, record 27, French, - s%C3%BBret%C3%A9

Record number: 27, Textual support number: 2 OBS

Les expressions «security interest in an instrument», «security interest in the proceeds of the disposition» pourront se rendre respectivement par «sûreté sur un effet» et «sûreté sur le produit de l'aliénation».  3, record 27, French, - s%C3%BBret%C3%A9

Record number: 27, Textual support number: 3 OBS

Il pourrait être justifié d'utiliser le terme «intérêt-sûreté» dans certains contextes, par exemple dans un texte didactique.  3, record 27, French, - s%C3%BBret%C3%A9

Record number: 27, Textual support number: 4 OBS

sûreté : terme normalisé par le Comité de normalisation, Promotion de l’accès à la justice dans les deux langues officielles (PAJLO).  4, record 27, French, - s%C3%BBret%C3%A9

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

... an affidavit or oath shall not be required from the mortgagee or any intermediate assignee denying any payment to them of the principal or interest.  2, record 28, English, - intermediate%20assignee

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

Interest is paid automatically on accounts that are not paid on the due date, 30 days from receipt of an invoice or 30 days from acceptance of goods or service, whichever is later, if the government is responsible for the delay(i. e., accounts outstanding for 50 days or more when the standard payment period of 30 days applies)...  1, record 29, English, - standard%20payment%20period

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Les intérêts sont payés automatiquement à l'entrepreneur sur les comptes qui ne sont pas payés soit à la date d'échéance, 30 jours à compter de la date de réception d'une facture ou 30 jours à compter de l'acceptation des marchandises ou des services, la dernière de ces éventualités étant retenue, si le gouvernement est responsable du retard (par exemple, les comptes impayés depuis 50 jours ou plus, lorsque la période normale de paiement de 30 jours est applicable) [...]  1, record 29, French, - p%C3%A9riode%20normale%20de%20paiement

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

In the ACSS [Automated Clearing Settlement System], payment items that are exchanged among ACSS direct and indirect participants throughout the day are cleared overnight, and are settled with interest compensation on the next business day across the settlement accounts of the Bank of Canada.  1, record 30, English, - interest%20compensation

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Dans le SACR [Système automatisé de compensation et de règlement], les effets de paiement échangés durant une journée entre adhérents et sous-adhérents sont compensés la nuit et réglés le jour ouvrable suivant à partir des comptes de règlement tenus auprès de la Banque du Canada, avec versement d'intérêts compensatoires.  1, record 30, French, - int%C3%A9r%C3%AAts%20compensatoires

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

... the gross profit(after payment of fixed interest) plus depreciation provisions in any trading period, i. e. that sum of money which is available for investment, dividends or payment of taxes.  2, record 31, English, - gross%20cash%20flow

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

[...] bénéfice d'exploitation avant dotation aux comptes d'amortissement et de provisions pour dépréciation, c'est-à-dire le surplus monétaire issu de l'exploitation avant toute affectation.  1, record 31, French, - cash%2Dflow%20brut

Record number: 31, Textual support number: 1 OBS

La notion de «cash flow brut» (avant impôts) est européenne et non utilisée aux États-Unis.  4, record 31, French, - cash%2Dflow%20brut

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Every means and manner by which property can pass from the ownership and possession of one person to the ownership and possession of another, either by act of the parties or by operation of law, or both. (Ballentine, p. 1292)  1, record 32, English, - transfer

Record number: 32, Textual support number: 1 OBS

The sale and every other method, direct or indirect, of disposing of or parting with property or with an interest therein, or with the possession thereof, or of fixing a lien upon property or upon an interest therein, absolutely or conditionally, voluntarily or involuntarily, by or without judicial proceedings, as a conveyance, sale, payment, pledge, mortgage, lien, encumbrance, gift, security or otherwise.(Black, 5th, p. 1342)  1, record 32, English, - transfer

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

Acception large.  1, record 32, French, - transfert

Record number: 32, Textual support number: 2 OBS

transfert : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 32, French, - transfert

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

"(T)erm" refers to the right of the tenant to remain in possession for a definite minimum period (=term). "Of years" was formerly necessary to distinguish between leases for life. However ... leases for life became virtually obsolete after 1925. (Macmillan, "Law of Leases", p. 7).  1, record 33, English, - term%20of%20years

Record number: 33, Textual support number: 2 OBS

"A lease, as generally understood today, is a document creating an interest in land for a fixed period of certain duration, usually in consideration of the payment of rent. The interest so created is called a term of years, but it is also often referred to as a lease or a leasehold interest.(Megarry & Wade, 4th ed., 1975, p. 613).  1, record 33, English, - term%20of%20years

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 OBS

terme déterminé : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 33, French, - terme%20d%C3%A9termin%C3%A9

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

A rent charge arises when a periodic sum of money is payable in respect of land to a person who has no reversion in it, the due payment of which is a charge upon the land and is secured by a right of distress given by express agreement between the parties. A rent charge in fee simple is an incorporeal hereditament and is real property as it is an interest in the land itself. The owner of a rent charge, however, has no interest in the land out of which it issues.(Anger & Honsberger, 2nd ed., 1985, p. 924).  1, record 34, English, - rentcharge%20in%20fee%20simple

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

rente-charge en fief simple : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 34, French, - rente%2Dcharge%20en%20fief%20simple

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

Where a gift that is "prima facie" contingent is followed by a gift over on death under age, the apparent contingency is usually construed as merely fixing the time of payment, that is the time when the gift will fall into possession on the determination of the prior interest.(Anger & Honsberger, 2nd ed., 1985, p. 365).  1, record 35, English, - prior%20interest

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

intérêt antérieur : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 35, French, - int%C3%A9r%C3%AAt%20ant%C3%A9rieur

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

Again, under a commercial tenancy, the goods and chattels of the assignee or subtenant on the premises are subject to distress, but the subtenant may serve the landlord with a declaration stating that the original tenant has no interest in the goods distrained, setting forth the amount due as rent to the original tenant and upon payment of that amount, may discharge the goods and chattels from the distress.(Anger and Honsberger, 2nd ed., 1985, pp. 263-264).  1, record 36, English, - original%20tenant

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

locataire primitif : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 36, French, - locataire%20primitif

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

In a "net-net" lease the object is to ensure that the tenant pays all outgoings with respect to the demised premises and that he is entirely responsible for keeping the property in repair(including reinstatement and rebuilding if necessary) ;the tenant assumes public liability responsibility, effects all appropriate types of insurance and pays the premiums thereon. Under no circumstances is any abatement of rent allowed and the tenant is required to insure for continued payment of rent in the event of destruction of the premises. If the landlord is called upon to make any payment in respect of the premises, he is entitled to recover the expenditures from the tenant with the addition of rent carrying charges and interest.(Williams & Rhodes, 5th ed., 1983, p. 17-22).  1, record 37, English, - net%20net%20lease

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

bail à loyer supernet : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 37, French, - bail%20%C3%A0%20loyer%20supernet

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

A lease, as generally understood today, is a document creating an interest in land for a fixed period of certain duration, usually in consideration of the payment of rent.(Megarry and Wade, p. 613)  1, record 38, English, - lease

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Le terme désigne ici, par extension, le document qui constate la cession à bail.  2, record 38, French, - bail

Record number: 38, Textual support number: 2 OBS

bail : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 38, French, - bail

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The account verification process should be audited by the departmental internal audit group. Of particular interest is the implementation of the departmental criteria established for each category of risk and the types of payments identified for payment before completion of the detailed verification.  1, record 39, English, - completion%20of%20a%20verification

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Le processus de vérification des comptes devrait être examiné par le service de vérification interne du ministère. Cet examen portera notamment sur le respect des critères établis par le ministère pour chaque catégorie de risque et sur les types de paiement pouvant être effectués avant l'achèvement de la vérification détaillée.  1, record 39, French, - ach%C3%A8vement%20d%27une%20v%C3%A9rification

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

Under the new scheme ... the legal estate, the fee simple absolute in possession, cannot be split up into derivative interests: derivative interest can be created only as trusts of the fee simple, which itself remains inviolate. (Megarry & Wade, 4th ed., 1975, p. 135).  1, record 40, English, - derivative%20interest

Record number: 40, Textual support number: 2 CONT

V, being fee simple owner, first granted a lease to T, then T sub-leased to S, then T surrendered his lease back to V for payment and concealed the sub-lease, and then V sold and conveyed to P. Here T claimed through V in the sense of having a derivative interest carved out of V's fee simple....(Megarry & Wade, 4th ed., 1975, p. 610).  1, record 40, English, - derivative%20interest

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

intérêt dérivé : terme normalisé par le Comité de normalisation dans le cadre du Programme national de la justice dans les deux langues officielles (PAJLO).  2, record 40, French, - int%C3%A9r%C3%AAt%20d%C3%A9riv%C3%A9

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

Bargain and sale. Generally applies to land and refers to a contract for the sale of any estate or interest in real property or chattels followed by payment of the agreed purchase price. The phrase is also applied to transfer of personalty where there is an executory agreement of sale followed by a completed sale. Formerly, the Court of Chancery held that after a bargain and sale the vendor held the land to the use of, or for the benefit of, the purchaser. In 1536 the Statute of Uses executed the use in favour of the purchaser, thus giving him the same interest in the land as the vendor had. However, bargain and sale as a method of conveyancing has now become obsolete.(Yogis, p. 25)  1, record 41, English, - bargain%20and%20sale

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

vente sur marché : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 41, French, - vente%20sur%20march%C3%A9

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

Where a gift that is "prima facie" contingent is followed by a gift over on death under age, the apparent contingency is usually construed as merely fixing the time of payment, that is, the time when the gift will fall into possession on the determination of the prior interest.(Anger & Honsberger, 2nd ed., 1985, p. 365)  1, record 42, English, - apparent%20contingency

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

éventualité apparente : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 42, French, - %C3%A9ventualit%C3%A9%20apparente

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

The specific transaction guarantee provides the exporter's bank with a 100 percent guarantee of payment of principal, plus interest before and after maturity in respect of notes unpaid by the foreign buyer.  1, record 43, English, - payment%20of%20principal

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Grâce au programme de garanties-opérations individuelles, la banque de l'exportateur est assurée du paiement intégral du principal et des intérêts, avant et après échéance, dans le cas de billets non payés par l'acheteur étranger.  1, record 43, French, - paiement%20du%20principal

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

A bank or a trustee... may... treat the registered owner of a security as the person exclusively entitled to vote, to receive notices, to receive any interest, dividend or other payment in respect of the security and to exercise all of the rights and powers of an owner of the security.  2, record 44, English, - registered%20holder

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

La banque ou le fiduciaire [...] peut [...] considérer le détenteur inscrit d'une valeur mobilière comme la seule personne ayant qualité pour voter, recevoir des avis ainsi que les intérêts, dividendes ou autres paiements et exercer tous les droits et pouvoirs du propriétaire de la valeur mobilière.  4, record 44, French, - porteur%20inscrit

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

Loan made on real estate collateral, urban or rural, residential or business, in which a mortgage is given to secure payment of principal and interest.  4, record 45, English, - mortgage%20loan

Record number: 45, Textual support number: 1 OBS

mortgage loan: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.  5, record 45, English, - mortgage%20loan

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Prêt garanti par une hypothèque.  1, record 45, French, - pr%C3%AAt%20hypoth%C3%A9caire

Record number: 45, Textual support number: 1 OBS

On trouve souvent l'emploi familier du mot «hypothèque» en ce sens, principalement au Canada; rigoureusement, l'hypothèque constitue le droit accordé au créancier sur un bien de l'emprunteur pour garantir le paiement de l'emprunt.  1, record 45, French, - pr%C3%AAt%20hypoth%C3%A9caire

Record number: 45, Textual support number: 2 OBS

Du point de vue de la personne qui avance les fonds, il s'agit d'un prêt. Du point de vue de celle qui les reçoit, il s'agit d'un emprunt.  4, record 45, French, - pr%C3%AAt%20hypoth%C3%A9caire

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

In a leverage lease, the lessor buys the asset and leases it to the lessee, but(s) he pays only a small fraction of the purchase price, and the remaining payment is handled by a lender who puts up more than 50% of the purchase price and receives interest from the lessor. The lender is protected by first lien of assets and gets periodic payment from the lessee if the lessor defaults. This method is popular for very expensive assets.  2, record 46, English, - leverage%20lease

Record number: 46, Textual support number: 2 CONT

A leverage lease is used for financing those assets which require huge capital outlay. The leverage lease agreement involves three parties, the lessee, the lessor and the lender. The loan is generally secured by mortgage of the asset besides assignment of the leased rental payments.  3, record 46, English, - leverage%20lease

Record number: 46, Textual support number: 1 OBS

leverage lease: term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France.  4, record 46, English, - leverage%20lease

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 DEF

Opération par laquelle une entreprise vend le matériel qu'elle fabrique à une société de crédit-bail qui le laisse à sa disposition dans le cadre d'un contrat de crédit-bail.  4, record 46, French, - cr%C3%A9dit%2Dbail%20adoss%C3%A9

Record number: 46, Textual support number: 1 CONT

Il existe trois principaux types de crédit-bail : Le crédit-bail adossé. Cette méthode fait intervenir un investissement de la part de l'utilisateur, à hauteur de 20 % à 40 % par exemple, le reste étant financé par un crédit-bail.  5, record 46, French, - cr%C3%A9dit%2Dbail%20adoss%C3%A9

Record number: 46, Textual support number: 1 OBS

bail à effet de levier : terme et définition publiés au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  6, record 46, French, - cr%C3%A9dit%2Dbail%20adoss%C3%A9

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

An arrangement or procedure under which a debtor pays to a a debt pooler money to be distributed or paid, according to a system, by that debt pooler to three or more creditors of the debtor.  2, record 47, English, - debt%20pooling

Record number: 47, Textual support number: 1 CONT

Debt pooling allows [anyone] to “pool all of your debt” and make a monthly payment to retire the full amount of the debt plus a nominal interest charge. Debt pooling is similar to a consolidation loan in that you now only... one monthly payment [is made]. The advantage is that usually the interest is greatly reduced, you are not providing any additional collateral, and no co-signor or guarantor is required. A debt pooling repayment plan should generally only be considered if the entire obligation can be retired in a reasonable time period – usually under five years.  3, record 47, English, - debt%20pooling

Record number: 47, Textual support number: 2 CONT

Debt pooling is a flexible alternative to bankruptcy or consumer proposal, allowing [someone] to pay [their] debts in full. It is designed for people who are struggling with their debts and typically have over $10,000 of unsecured debt and are unable to obtain a low cost unsecured loan.  4, record 47, English, - debt%20pooling

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Il s'agit de la gestion des fonds d'un débiteur en vue du refinancement de ses dettes auprès des créditeurs.  1, record 47, French, - mise%20en%20commun%20de%20fonds%20pour%20dettes%20g%C3%A9r%C3%A9es

Record number: 47, Textual support number: 2 OBS

Aucun équivalent n'existe selon un syndic montréalais. La notion est propre à la législation de la Colombie-Britannique et de l'Alberta.  1, record 47, French, - mise%20en%20commun%20de%20fonds%20pour%20dettes%20g%C3%A9r%C3%A9es

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

Projected interest earnings were expected to be higher as a result of the Government's new prudential liquidity plan, which is aimed at ensuring that the Government is able to meet payment obligations in situations where normal access to funding markets may be disrupted or delayed.  1, record 48, English, - prudential%20liquidity%20plan

Record number: 48, Textual support number: 1 OBS

prudential liquidity plan: term used in the context of the Strategic and Operating Review of the federal government of Canada.  2, record 48, English, - prudential%20liquidity%20plan

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

On prévoyait que les gains en intérêt du gouvernement seraient plus élevés en raison du nouveau plan de liquidité prudentielle, qui permet au gouvernement de respecter ses obligations de paiements lorsque l’accès normal aux marchés financiers est perturbé ou retardé.  1, record 48, French, - plan%20de%20liquidit%C3%A9%20prudentielle

Record number: 48, Textual support number: 1 OBS

plan de liquidité prudentielle : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  2, record 48, French, - plan%20de%20liquidit%C3%A9%20prudentielle

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 CONT

Once the mortgagor has made default in payment of the mortgage debt, the mortgagee is entitled to pursue any or all of his remedies... Hence the mortgagee can at the same time sue for payment on the covenant to pay principal and interest, for possession of the mortgaged estate, and for foreclosure... If the mortgagee realises part of the debt by his action on the covenant, or by sale of part of the property, he must give credit in the foreclosure action for the amount realised, and if, after foreclosure, he proceeds on the covenant, he re-opens the foreclosure.  2, record 49, English, - action%20on%20the%20covenant

Record number: 49, Textual support number: 1 OBS

action on the covenant: Not to be confused with "action of covenant," which consisted in a claim for damages arising from the breach of a promise made under seal, prior to the Judicature Acts (1873-1875).  3, record 49, English, - action%20on%20the%20covenant

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

action pour violation de covenant : Ne pas confondre avec «action de covenant» et «action en covenant», qui désignent une ancienne action en justice disparue au XIXe siècle qui visait la réclamation de dommages-intérêts pour la violation d'un covenant.  2, record 49, French, - action%20pour%20violation%20de%20covenant

Record number: 49, Textual support number: 2 OBS

action pour violation de covenant : terme normalisé dans le cadre du Programme de l'administration de la justice dans les deux langues officielles (PAJLO).  3, record 49, French, - action%20pour%20violation%20de%20covenant

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 CONT

The annuity may commence prior to age 55 if the participant is totally and permanently disabled.... The annuity rate formula used to determine the annuity shall be calculated in accordance with assumptions provided by the actuary from time to time and shall vary with changes in interest rates. The accumulated value of the participant's account used to provide the annuity shall be calculated on the last day of the month prior to the month in which annuity payment commences to an annuity reserve which shall be part of the reserve for present and future benefits of the fund.  4, record 50, English, - annuity%20payment

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Versement des arrérages au titulaire à chaque échéance périodique en exécution du régime ou du contrat de rente.  2, record 50, French, - service%20de%20la%20rente

Record number: 50, Textual support number: 1 CONT

Le service de la rente peut commencer avant le 55e anniversaire de naissance du participant si ce dernier est atteint d'une invalidité totale et permanente. [...] La formule de taux de rente utilisée pour calculer la rente est déterminée en conformité avec les hypothèses que fournit l'actuaire et varie suivant les changements des taux d'intérêt. La valeur cumulative du compte du participant qui est utilisée pour constituer la rente est calculée le dernier jour du mois qui précède celui au cours duquel débute le service de la rente à une réserve de rente qui fait partie de la réserve pour les prestations actuelles et futures de la Caisse.  3, record 50, French, - service%20de%20la%20rente

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

Soft loans are made by the special lending facility of a multinational development bank(for example, the Asian Development Fund and the African Development Fund) or the International Development Association, an affiliate of the World Bank. Typically, soft loans have extended grace periods in which only interest or service charges are due, longer(up to 50 years) amortization schedules, and lower interest rates than conventional bank loans. Access to the soft loan window is limited to developing countries with low per capita incomes, and developing countries experiencing balance of payment problems.  3, record 51, English, - soft%20loan%20window

Record 51,  Textual support,  French

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 CONT

Preauthorized mortgage: An evaluation that determines the maximum financing amount you are eligible for according to your financial situation (income, assets, liabilities) for the purchase of a primary (single-family, condo or semi-detached) residence.  3, record 52, English, - preauthorized%20mortgage

Record number: 52, Textual support number: 2 CONT

With a pre-authorized mortgage, you will know your maximum loan according to your budget and you will be able to determine your real needs. Furthermore, a pre-authorized loan offers protection against the rise in interest rates. So, your maximum mortgage payment will be protected for the given period.  4, record 52, English, - preauthorized%20mortgage

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 CONT

Prêt hypothécaire préautorisé. L'institution financière donne une autorisation préliminaire pour un prêt hypothécaire d'un montant maximal et à un taux d'intérêt protégé pour une durée donnée (par exemple, 90 jours.)  2, record 52, French, - pr%C3%AAt%20hypoth%C3%A9caire%20pr%C3%A9autoris%C3%A9

Record number: 52, Textual support number: 2 CONT

Un prêt hypothécaire préautorisé garantit votre taux d'intérêt pendant 90 jours; vous avez le temps de trouver la maison qui vous convient.  3, record 52, French, - pr%C3%AAt%20hypoth%C3%A9caire%20pr%C3%A9autoris%C3%A9

Record number: 52, Textual support number: 1 OBS

Au Canada, on trouve souvent l'emploi familier du mot «hypothèque».  4, record 52, French, - pr%C3%AAt%20hypoth%C3%A9caire%20pr%C3%A9autoris%C3%A9

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

The amount by which,(a) the aggregate normal costs... and special payments..., with interest at the going concern valuation rate for the periods beginning on their respective due dates and ending on the valuation date of the initial special report, exceeds,(b) the aggregate normal costs and special payments paid by the employer to a pension fund in respect of the periods covered by the initial special report, with interest at the going concern valuation rate for the periods beginning on their respective actual dates of payment and ending on the valuation date of the initial special report.  1, record 53, English, - initial%20going%20concern%20contribution%20deficit