TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

(of a share).  3, record 1, English, - participating%20percentage

Record number: 1, Textual support number: 2 OBS

Source: Income Tax Act, S. 95(1)(e).  4, record 1, English, - participating%20percentage

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 95(1)(e).  2, record 1, French, - pourcentage%20de%20participation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An account for part or all of the owners’ equity, often limited to that portion of the owners’ equity that is deemed to be permanent.  4, record 2, English, - capital%20account

Record number: 2, Textual support number: 1 CONT

Owner’s equity is shown ... on the right side of the accounting equation and on the right side of the balance sheet. Therefore, the owner’s equity account increases on the credit side ... and decreases on the debit side.  3, record 2, English, - capital%20account

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité.  1, record 2, French, - compte%20capital

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

"specified synthetic equity arrangement", in respect of a share owned by a person or partnership, means one or more agreements or other arrangements that(a) have the effect of providing to a person or partnership all or any portion of the risk of loss or opportunity for gain or profit in respect of the share, and(b) can reasonably be considered to have been entered into in connection with a synthetic equity arrangement, in respect of the share, or in connection with another specified synthetic equity arrangement, in respect of the share;...  1, record 3, English, - specified%20synthetic%20equity%20arrangement

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

[…] «arrangement de capitaux propres synthétiques déterminé» s’entend, relativement à une action dont une personne ou une société de personnes est propriétaire, d’un ou plusieurs accords ou autres arrangements qui, à la fois : a) accordent à la personne ou société de personnes, en totalité ou en presque totalité, les possibilités de subir des pertes ou de réaliser des gains ou des bénéfices relativement à l’action; b) peuvent raisonnablement être considérés comme étant conclus en rapport avec un arrangement relatif à l’action qui est un arrangement de capitaux propres synthétiques ou un autre arrangement de capitaux propres synthétiques déterminé.  1, record 3, French, - arrangement%20de%20capitaux%20propres%20synth%C3%A9tiques%20d%C3%A9termin%C3%A9

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

In a limited company, that portion of the equity contributed by the shareholders that may be returned to them only after compliance with the formalities imposed by the governing act or the instrument of incorporation.  2, record 4, English, - capital

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Partie des capitaux propres d'une société par actions qui provient des actionnaires et qui ne peut leur être remise qu'une fois respectées les dispositions des statuts de la société ou de la loi en vertu de laquelle elle est constituée.  1, record 4, French, - capital

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Importe representado, en las compañías anónimas, y comanditarias por acciones, por el capital suscrito por los accionistas.  1, record 4, Spanish, - capital%20social

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A piggyback mortgage loan is a second loan that closes at the same time as the first mortgage loan. Typically the first mortgage loan is only 80 percent of the home value. ... A piggyback loan is usually for 10 percent of the remaining balance, after that the purchaser has to come up with the rest as a down payment.  5, record 5, English, - piggyback%20mortgage%20loan

Record number: 5, Textual support number: 2 CONT

Homeowners who don’t have 20 percent for a down payment and don’t want to pay PMI can opt for a piggyback loan, which is essentially a home equity loan that funds a portion of the down payment.  6, record 5, English, - piggyback%20mortgage%20loan

Record number: 5, Textual support number: 3 CONT

The disadvantage of a piggyback loan is that it could take as long as 10 years to pay off your second loan.  6, record 5, English, - piggyback%20mortgage%20loan

Record number: 5, Textual support number: 1 OBS

Piggyback mortgages are also called 80-10-10 loans  5, record 5, English, - piggyback%20mortgage%20loan

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les prêts gigognes occupent également une part du marché importante aux États-Unis, surtout parce qu'ils sont exempts de primes d'assurance hypothécaire.  1, record 5, French, - pr%C3%AAt%20gigogne

Record number: 5, Textual support number: 1 OBS

D'après les recherches effectuées, il s'agit de deux prêts hypothécaires qui se composent ainsi : l'un représente 80% de la valeur de la maison, l'autre 10 % auquel s'ajoute un apport de 10%. Ce type de prêt est souvent appelé «prêt 80-10-10» ou «prêt 80-15-5». L'emprunteur, par conséquent évite ainsi de payer l'assurance hypothécaire privée (PMI).  2, record 5, French, - pr%C3%AAt%20gigogne

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The portion of owner's equity that, by statute or agreement, is not to be withdrawn or distributed in the ordinary course of events.  2, record 6, English, - permanent%20capital

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Partie des capitaux propres d'une société qui, en vertu de la loi ou d'une entente, ne peut, dans le cours normal des affaires, être retirée ou distribuée.  1, record 6, French, - capitaux%20propres%20bloqu%C3%A9s

Record number: 6, Textual support number: 1 OBS

capitaux propres bloqués; capitaux propres gelés; capitaux propres indisponibles : termes habituellement utilisés au pluriel.  2, record 6, French, - capitaux%20propres%20bloqu%C3%A9s

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The portion of shareholders’ equity attributable to a share of issued capital of a limited company, taking into account the participating rights of the various classes of capital stock outstanding.  5, record 7, English, - book%20value%20per%20share

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Quotient du total des capitaux propres par le nombre d'actions émises et en circulation.  3, record 7, French, - valeur%20comptable

Record number: 7, Textual support number: 1 OBS

Au Canada, ce calcul s'applique généralement aux actions ordinaires, compte tenu des droits et des privilèges de participation des autres classes d'actions.  3, record 7, French, - valeur%20comptable

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

The objective of this Fund is to provide long-term capital appreciation. Consequently, the fund will purchase units in mutual funds where assets are primarily invested in equity securities of companies situated in Canada or the United States, or of companies that carry out most of their operations in North America. The fund will also invest a small portion of its assets in one or many mutual funds whose portfolio primarily comprises equity securities of companies of the Pacific Rim Region and Asia.  2, record 8, English, - Desjardins%20Ethical%20North%20American%20Fund

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

L'objectif de ce fonds est de procurer une appréciation du capital à long terme. À cet effet, le fonds achète des titres d'organismes de placement collectif qui investissent principalement dans des titres de participation de sociétés situées au Canada et aux États-Unis, ou de sociétés qui exercent la plupart de leurs activités en Amérique du Nord. Le fonds investit aussi une faible partie de son actif dans un ou plusieurs organismes de placement collectif dont le portefeuille se compose principalement de titres de participation de sociétés de la région du Pacifique et de l'Asie.  2, record 8, French, - Fonds%20Desjardins%20%C3%89thique%20Nord%2Dam%C3%A9ricain

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

A portion of retained earnings appropriated for the purpose of providing an equity counterpart for assets being accumulated, sometimes in a separate sinking fund, for the retirement of an outstanding security.  2, record 10, English, - sinking%20fund%20reserve

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Partie des bénéfices non répartis qu'une société affecte à un compte de réserve dont le solde est généralement égal au fonds d'amortissement constitué en vue de rembourser des obligations.  1, record 10, French, - affectation%20pour%20fonds%20d%27amortissement

Record 10,  Textual support,  Spanish