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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

As with any profession, those early years generally involve training and — quite literally — learning the ropes.... Many greenhorns earn a "half share" for their first [fishing] voyage. The most common way of compensating fishermen is via a percentage of the value of the landed catch, after expenses are backed out. Essentially, each deckhand gets a pre-determined share of the profit, after the costs of fuel, ice, food, lubricant, and other potential fees are backed out.  1, record 1, English, - half%20share

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A contract in which the contractor is paid profit on the basis of a fixed percentage of the actual cost of the work.  1, record 2, English, - cost%20plus%20percentage%20contract

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Un troisième type de marché est celui dit de travaux sur dépenses contrôlées. L'entrepreneur est alors rémunéré sur la base de ses dépenses réelles et contrôlées en main-d'œuvre, matériaux, etc.; au montant de ces dépenses on applique des majorations en pourcentages pour tenir compte des frais généraux, des impôts et de la rémunération nette de l'entrepreneur.  1, record 2, French, - march%C3%A9%20de%20travaux%20sur%20d%C3%A9penses%20contr%C3%B4l%C3%A9es

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

[direct labour] The employment of building tradesmen and labourers by the client or his agent (engineer or architect) directly, without the mediation of a contractor.  3, record 3, English, - day%20labor

Record number: 3, Textual support number: 2 DEF

[daywork] A method of payment for building work, involving agreement between the clerk of works and the contractor on the hours of work done by each man, and the materials used. Proof of this agreement is shown by the clerk of works's signature of the contractor's day-sheets. Payment to the contractor consists of his expenses in labour and materials, plus an agreed percentage for overheads and profit. Daywork is cost-plus percentage payment on a small scale.  3, record 3, English, - day%20labor

Record number: 3, Textual support number: 1 CONT

Construction by day labor. With this type of building operation, the owner recruits his own labor force, pays for all labor, materials, subcontractors, rentals and equipment, and all other expenses ... He may, through his architect, hire the services of an engineer. He would recruit the services of a superintendent. He may even hire the complete services of a building contractor.  2, record 3, English, - day%20labor

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Mode d'exécution de travaux caractérisé par le fait que le maître de l'ouvrage exécute des travaux sous sa propre direction et sa propre responsabilité.  1, record 3, French, - r%C3%A9gie%20de%20travaux

Record number: 3, Textual support number: 1 CONT

Les travaux en régie sont [...] ceux dont l'exécution est dirigée par le client, sous son entière responsabilité, avec des moyens mis à sa disposition par l'entrepreneur. [...] Le processus est [...] sensiblement le même que pour les dépenses contrôlées, à ceci près que [...] le contrôle de certains éléments de la dépense [...] est encore plus aisé pour le maître d'œuvre, [...] les coefficients de majoration sont plus faibles [...] En outre le régime fiscal est différent [...]  2, record 3, French, - r%C3%A9gie%20de%20travaux

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A method of estimating construction costs which involves a calculation of all the types of labor and materials, sub-contractor's fees, and equipment required for reproduction of the new building. Each item of cost is priced per unit and then multiplied by the number of units required to create the structure... Overhead, profit and other indirect costs are added in as lump-sum or appropriate percentage at the end.  1, record 4, English, - quantity%20survey%20method

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

[Méthode exigeant] une liste détaillée de tous les matériaux, de la main-d'œuvre, des honoraires, des frais, des profits, des contingences et de l'équipement nécessaires à la construction d'un bâtiment à la date d'évaluation.  1, record 4, French, - m%C3%A9thode%20des%20quantit%C3%A9s%20d%C3%A9taill%C3%A9es

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Usually, net profit after depreciation as a percentage of average capital employed in a business. One of a number of financial ratios used to measure the efficiency of a business as a whole, or particular investment projects.  3, record 5, English, - rate%20of%20return

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Rapport entre les revenus ou produits tirés d'un capital et le capital lui-même.  3, record 5, French, - taux%20de%20rendement

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Resultado de dividir el beneficio obtenido en una operación por el capital invertido en ella.  3, record 5, Spanish, - tasa%20de%20rendimiento

Record number: 5, Textual support number: 1 OBS

tasa de rentabilidad; tasa de retorno: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 5, Spanish, - tasa%20de%20rendimiento

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The ratio of gross profit to net sales.  3, record 6, English, - gross%20profit%20ratio

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Rapport entre la marge brute exprimée en valeur absolue et le chiffre d'affaires de la période.  1, record 6, French, - ratio%20de%20la%20marge%20brute

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Another way to compare is to take the Net Profit Ratio in which you divide the net profit by the net sales to give you a profit percentage.  3, record 7, English, - net%20profit%20ratio

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Ratio de rentabilité égal au quotient obtenu en divisant le résultat d'exploitation de la période par le chiffre d'affaires de cette période.  1, record 7, French, - ratio%20de%20la%20marge%20d%27exploitation

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

In respect of a sole proprietorship, 100 per cent of the equity of the sole proprietorship controlled by a foreign national or their spouse or common-law partner; in respect of a corporation, the percentage of the issued and outstanding voting shares of the capital stock of the corporation controlled by a foreign national or their spouse or common-law partner; and in respect of a partnership or joint venture, the percentage of the profit or loss of the partnership or joint venture to which a foreign national or their spouse or common-law partner is entitled.  1, record 8, English, - percentage%20of%20equity

Record number: 8, Textual support number: 1 OBS

Term found in the Immigration and Refugee Protection Regulations, 2002.  2, record 8, English, - percentage%20of%20equity

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Dans le cas d'une entreprise à propriétaire unique non dotée de la personnalité morale, la totalité des capitaux propres contrôlés par l'étranger ou son époux ou conjoint de fait; dans le cas d'une société par actions, la part des actions du capital social avec droit de vote émises et en circulation que contrôle l'étranger ou son époux ou conjoint de fait; dans le cas d'une société de personnes ou d'une coentreprise, la part des bénéfices ou des pertes portée à l'actif ou au passif de l'étranger ou de son époux ou conjoint de fait.  1, record 8, French, - pourcentage%20des%20capitaux%20propres

Record number: 8, Textual support number: 1 OBS

Terme tiré de la Loi sur l'immigration et la protection des réfugiés, 2002.  2, record 8, French, - pourcentage%20des%20capitaux%20propres

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The sum of long-term debt (including the current portion) plus shareholders’ equity.  2, record 9, English, - average%20capital%20employed

Record number: 9, Textual support number: 1 CONT

Rate of return is usually defined as net profit after depreciation as a percentage of average capital employed in a business.  1, record 9, English, - average%20capital%20employed

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Le taux de rendement est généralement défini comme le bénéfice net après l'amortissement, calculé en pourcentage du capital moyen employé par l'entreprise.  1, record 9, French, - capital%20moyen%20employ%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Calculating an original gross amount according to the net figure and rate or margin, used to determine taxes and in trading. For example, what gross dividend has to be paid in order to obtain a net figure of 50 cents with a 20% withholding? Answer : 50/(1-0. 2)=62. 50 cents. Also to calculate the sales price that enables a certain percentage of profit. The term grossing is also used.  1, record 10, English, - gross%20up

Record number: 10, Textual support number: 1 OBS

gross up: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 10, English, - gross%20up

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Calculer, en partant du montant net et du taux ou de la marge, le montant brut initial. On l'utilise pour les impôts ou le commerce. Il sert également à calculer le prix de vente qui permet d'obtenir un certain pourcentage de bénéfice sur ce prix.  1, record 10, French, - calculer%20le%20brut

Record number: 10, Textual support number: 1 OBS

calculer le brut : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 10, French, - calculer%20le%20brut

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Calcular, partiendo del importe neto y del tipo o margen, el importe bruto original. Se utiliza en impuestos y en el comercio. Por ejemplo, ¿qué dividendo bruto hay que dar para que con una retención del 20% quede un neto de 50 ptas.? Respuesta: 50/(1-0,2)=62,50 ptas. Sirve también para calcular el precio de venta que permite un determinado porcentaje de beneficio sobre ese precio. El término brutear es menos usado.  1, record 10, Spanish, - hallar%20el%20bruto

Record number: 10, Textual support number: 1 OBS

hallar el bruto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 10, Spanish, - hallar%20el%20bruto

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Provision is made for the contractor to be paid costs reasonably and properly incurred as determined by audit together with an agreed upon fixed fee(or a percentage of cost) by way of profit.  2, record 11, English, - cost%20plus%20fixed%20fee

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Il est prévu que l'entrepreneur sera indemnisé des frais raisonnablement et convenablement engagés et approuvés par l'Auditeur et recevra en plus une rémunération fixe (ou un pourcentage du coût) établi d'un commun accord en guise de profit.  1, record 11, French, - co%C3%BBt%20plus%20r%C3%A9mun%C3%A9ration%20fixe

Record number: 11, Textual support number: 2 OBS

«Coût honoraires fixes» est tiré du Manuel du Conseil du Trésor/Marchés.  4, record 11, French, - co%C3%BBt%20plus%20r%C3%A9mun%C3%A9ration%20fixe

Record number: 11, Textual support number: 3 OBS

Le terme «coût plus frais fixes» provient du Guide de la politique des approvisionnements et services en usage au MAS.  4, record 11, French, - co%C3%BBt%20plus%20r%C3%A9mun%C3%A9ration%20fixe

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

providing for calculation of payment for work done under contract by adding to actual cost either a fixed fee or a percentage of the cost as profit.(Webster).  2, record 12, English, - on%20a%20cost%20plus%20basis

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

contrat selon lequel un entrepreneur recouvre les frais engagés pour exécuter le contrat plus une majoration convenue.  1, record 12, French, - en%20r%C3%A9gie%20int%C3%A9ress%C3%A9e

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Deeply out-of-the-money options are generally acquired only if a very large move in the price of the stock is expected. Deeply out-of-the-money series require large percentage increases in the value of the underlying stock in order to break even. Remember, there is a reason the out-of-the-money option premium seems so low : the chances of profit are slimmer.  2, record 13, English, - out%2Dof%2Dthe%2Dmoney%20option

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

En général, l'achat d'options profondément hors-jeu ne survient que si l'on prévoit une très grande fluctuation du cours de l'action sous option. Pour que de telles options soient rentables, il faut que le pourcentage de hausse du cours de l'action sous option soit élevé. Rappelons qu'il existe une raison pour que la prime d'une option hors-jeu soit si basse : les chances de profit sont plus minces.  3, record 13, French, - option%20hors%2Djeu

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

The relationship between Gross Profit & Turnover expressed as a percentage.  1, record 14, English, - rate%20of%20gross%20profit

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Le pourcentage que représente le profit brut de l'année par rapport au chiffre d'affaires.  1, record 14, French, - taux%20du%20profit%20brut

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

The percentage of costs allowed as a profit rate varies with the type of contract, the extent of financial assistance, the degree of risks, the necessary diversion of management, and technical skills. The formulae for weighting profit factors are referred to as weighted guidelines.  1, record 15, English, - profit%20rate

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Pourcentage du prix de revient alloué selon la variation des taux de profit, compte tenu du genre de contrat, de l'ampleur de l'aide financière, du degré de risques, de la diversité des services de gestion nécessaires et des compétences techniques. Les critères servant à pondérer les facteurs de profit sont des lignes directrices pondérées.  1, record 15, French, - taux%20de%20profit

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish