TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The Minister may pay to any approved employer with whom he has entered into an agreement..., in respect of any employee of that employer who, having been a contributor..., ceased to be employed in the Public Service prior to the day on which the agreement was entered into to become employed by that employer and has not at any time received any withdrawal allowance or other benefit..., such amount out of the Superannuation Account, not exceeding the total amount paid into or credited to the said Account in respect of that employee, as is determined by the Minister, having regard to the terms of the agreement. [Public Service Superannuation Act]  2, record 1, English, - withdrawal%20allowance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le Ministre peut verser, à tout employeur approuvé avec qui il a conclu un accord (...), à l'égard de tout employé de cet employeur qui, après avoir été contributeur (...), a cessé d'être membre de la fonction publique avant le jour où l'accord a été conclu pour passer à l'emploi de cet employeur et n'a jamais reçu d'allocation de retrait ou autre prestation (...), tel montant sur le Compte de pension de retraite, n'excédant pas la somme totale versée ou créditée audit Compte à l'égard de cet employé, que le Ministre détermine, eu égard aux conditions de l'accord. [Loi sur la pension de la fonction publique]  2, record 1, French, - allocation%20de%20retrait

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The assistance holdback amount(AHA) is the total amount of grant and bond paid into an RDSP [registered disability savings plan] within a 10-year period before a particular time, less any amount of grant and bond that has been repaid to the Government of Canada.  2, record 2, English, - assistance%20holdback%20amount

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Le montant de retenue est le montant total des subventions et des bons qui ont été versés dans un REEI [régime enregistré d'épargne-invalidité] au cours des 10 années précédant un événement particulier, moins tout montant de subvention et de bon, qui a été remboursé au gouvernement du Canada.  2, record 2, French, - montant%20de%20retenue

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

[The method of] ... simplified rules for calculating the public service body rebate for small organizations.  2, record 3, English, - Prescribed%20Method%20of%20Calculating%20Rebate

Record number: 3, Textual support number: 1 OBS

Under these [simplified] rules, the amount of tax paid or payable by a qualifying public service body in respect of an input is, for the purposes of calculating the rebate, deemed to be the amount determined by multiplying a factor(7/107ths prior to the HST [harmonized sales tax]) to the total of the GST [goods and services tax]-included purchase price or rent and any import duties, non-recoverable prescribed provincial tax, gratuities and late payment penalties also paid by the body in respect of the input.  2, record 3, English, - Prescribed%20Method%20of%20Calculating%20Rebate

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Méthode de calcul simplifiée du remboursement accordé aux organismes de services publics.  2, record 3, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement

Record number: 3, Textual support number: 1 OBS

Selon cette méthode [de calcul du remboursement], le montant de taxe payé ou payable par les organismes de services publics par les organismes de services ou payable par les organismes de service publics admissibles relativement à un intrant est réputé correspondre, aux fins du calcul du remboursement, au produit de la multiplication d'un facteur (7/107 avant la mise en œuvre de la TVH [taxe de vente harmonisée]) par le total du prix d'achat ou du loyer, TPS [taxe sur les produits et services] incluse, et des droits d'importation, de la taxe provinciale prévue par règlement et non recouvrable, pour paiement en retard également payés par l'organisme relativement à l'intrant.  2, record 3, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The currency code and total amount of money to be paid or received in exchange for the securitites.  1, record 4, English, - settlement%20amount

Record number: 4, Textual support number: 1 OBS

settlement amount: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 4, English, - settlement%20amount

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Code monnaie et montant total à payer ou à recevoir en échange des titres.  1, record 4, French, - montant%20du%20r%C3%A8glement

Record number: 4, Textual support number: 1 OBS

montant du règlement : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 4, French, - montant%20du%20r%C3%A8glement

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

To avoid inflating the figures for total imports, it is therefore necessary to add an amount equal to the freight and insurance paid to domestic carriers on imports to the exports of importing country.  2, record 5, English, - freight%20and%20insurance%20paid%20to%20%2E%2E%2E

Record number: 5, Textual support number: 1 OBS

This expression is followed by the named place of destination.  3, record 5, English, - freight%20and%20insurance%20paid%20to%20%2E%2E%2E

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Cette expression est suivie par la déstination au lieu de destination convenu.  2, record 5, French, - fret%20pay%C3%A9%2C%20assurance%20comprise%2C%20jusqu%27%C3%A0%20%2E%2E%2E

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The surplus amount of electoral funds that a candidate receives for an election is the amount by which the candidate's electoral revenues referred to in subsection(2) are more than the total of the candidate's electoral campaign expenses paid by his or her official agent and the transfers referred to in subsection(3).  2, record 6, English, - electoral%20revenues

Record number: 6, Textual support number: 1 OBS

electoral revenues: term usually used in the plural.  3, record 6, English, - electoral%20revenues

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

L'excédent des fonds électoraux que les candidats reçoivent à l'égard d'une élection est l'excédent des recettes électorales visées au paragraphe (2) sur la somme des dépenses de campagne payées par l'agent officiel et des cessions visées au paragraphe (3).  2, record 6, French, - recettes%20%C3%A9lectorales

Record number: 6, Textual support number: 1 OBS

recettes électorales: terme habituellement utilisé au pluriel.  3, record 6, French, - recettes%20%C3%A9lectorales

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A credit that is deducted from the income tax that an individual or corporation would otherwise pay.  3, record 7, English, - tax%20credit

Record number: 7, Textual support number: 1 OBS

It differs from a tax deduction, which is subtracted from a person's or a corporation's total income, thus lowering the taxable income against which income tax is levied. The value of the tax deduction for an individual depends on the level of income. The higher the income, the higher the top marginal rate of tax, and the greater the value of the tax deduction. In the case of a tax credit, however, the value is the same to all recipients, since it is deducted from the actual tax they would otherwise pay. The tax credit is considered a preferable way of extending benefits to individuals since it gives all recipients the same amount of money, while a tax deduction gives a greater benefit to people with high incomes. Moreover, a tax credit can be paid to people whose income is too low to require them to pay taxes, under a system of negative income tax, whereas a tax deduction can only benefit people who have taxable income.  3, record 7, English, - tax%20credit

Record number: 7, Textual support number: 2 OBS

tax credit: term used in the context of the Strategic and Operating Review of the federal government of Canada.  4, record 7, English, - tax%20credit

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de ses impôts à payer.  2, record 7, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 7, Textual support number: 1 OBS

Au Canada, outre le crédit de base, la loi accorde notamment les crédits suivants : achat d'actions, déficience mentale ou physique, dons de charité, enfants, études, fonds de travailleurs, frais de scolarité, frais médicaux, investissement, pension, personne à charge, personne âgée, personnel, personne mariée, recherche scientifique.  2, record 7, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 7, Textual support number: 2 OBS

Dans le cas du crédit pour impôt provincial, on emploie plutôt le mot «abattement».  2, record 7, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 7, Textual support number: 3 OBS

crédit d'impôt : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 7, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Monto en dinero a favor del contribuyente en la determinación de la obligación tributaria, que éste puede deducir del débito fiscal para determinar el monto de dinero a pagar al Fisco.  2, record 7, Spanish, - descuento%20impositivo

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Contribution of employee. Every employee who is employed in pensionable employment for an employer shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the following amounts :(a) the total of his pensionable salary and wages for the year paid to him or in his regard by his employer to a trustee or custodian, the amount for the year that is deemed to be paid to him by the employer...(b) his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.  4, record 8, English, - employee%20contribution

Record number: 8, Textual support number: 1 OBS

employee premium: Unemployment Insurance Act, 1985 (with amendments to March 1, 1991).  5, record 8, English, - employee%20contribution

Record number: 8, Textual support number: 2 OBS

employee’s premium: Employment Insurance Act, 1996.  6, record 8, English, - employee%20contribution

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Quote-part versée par un salarié participant à un régime de retraite ou à un régime de prévoyance et généralement calculée en fonction de son salaire.  7, record 8, French, - cotisation%20salariale

Record number: 8, Textual support number: 1 CONT

cotisation du salarié. Le salarié qui exécute un travail visé pour un employeur doit, par déduction à la source, payer une cotisation égale au produit de la moitié du taux de cotisation pour l'année par le moindre des montants suivants : a) le total de son salaire admissible pour l'année que son employeur lui paie ou paie à son égard à un fiduciaire ou à un dépositaire, de celui pour l'année qu'il est réputé lui verser [...] b) le maximum de ses gains cotisables pour l'année, moins le montant déterminé de la manière prescrite de son salaire payé par l'employeur et sur lequel une cotisation a été versée pour l'année par ce salarié en vertu d'un régime équivalent.  6, record 8, French, - cotisation%20salariale

Record number: 8, Textual support number: 1 OBS

cotisation ouvrière : Loi sur l'assurance-chômage, 1985 (avec modifications jusqu'au 1er mars 1991) et Loi sur l'assurance-emploi, 1996.  8, record 8, French, - cotisation%20salariale

Record number: 8, Textual support number: 2 OBS

cotisation des employés : terme en usage à l'Agence du revenu du Canada.  9, record 8, French, - cotisation%20salariale

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Futures contracts are "marked to market" each day; that is to say, if the value of the futures contract changes as a result of a day's trading, the customer's margin account is adjusted to reflect that change. If the value of the position rises, money is paid into the margin account. If the value of the position falls, money is withdrawn from the account to cover the amount of the decline. If the net margin deposit falls below the maintenance margin level, the customer is required to deposit extra money to cover the loss and bring the total amount on deposit back to the original level.  1, record 9, English, - marked%20to%20market

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Les contrats à terme sont «inscrits au marché» chaque jour; si la valeur d'un contrat à terme change par suite des transactions d'une journée, le compte de marge du client est ajusté pour tenir compte du changement. Si la valeur de la position monte, un montant d'argent est versé au compte. Si la valeur de la position baisse, un montant est retiré du compte pour couvrir le montant de la baisse. Si le dépôt net, en fonction de la marge, est inférieur au niveau de la marge de maintien, le client doit déposer un montant supplémentaire pour couvrir la perte et ramener le montant total déposé au niveau de la marge initiale.  1, record 9, French, - inscrit%20au%20march%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Under the Public Service Superannuation Act, the total of all benefits is guaranteed to be normally not less than five times the plan member's annual unreduced annuity entitlement. After the plan member has died, and where there is no longer any survivor or child eligible for an allowance, the total of all pensions and allowances paid, excluding supplementary benefits, is compared to the minimum guaranteed amount.  1, record 10, English, - minimum%20guarantee%20amount

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le montant total de prestations versées en vertu de la Loi sur la pension de la fonction publique n'est habituellement jamais inférieur à cinq fois la pension annuelle non réduite du participant au régime. Lorsque le participant au régime décède et qu'il n'y a plus de survivant ni d'enfant admissible à une allocation, le montant total de toutes les pensions et allocations versées, sans les prestations supplémentaires, est comparé à la prestation minimale garantie.  1, record 10, French, - prestation%20minimale%20garantie

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

The Canada Education Savings Grant(CESG) is a grant from the Government of Canada paid directly into a beneficiary's Registered Education Savings Plan(RESP). It adds 20 percent to the first $2, 000 in contributions made into an RESP on behalf of an eligible beneficiary each year. This means the Grant can be as much as $400 each year per beneficiary and over the years could amount to a total of $7, 200. Together with the accumulating investment income, the Canada Education Savings Grant will be available to be paid to a student as part of the Educational Assistance Payment.  3, record 11, English, - Canada%20Education%20Savings%20Grant

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

La Subvention canadienne pour l'épargne-études (SCEE) est une subvention que le gouvernement du Canada verse directement dans le Régime enregistré d'épargne-études (REEE) d'un bénéficiaire; elle correspond à 20 pour cent de la première tranche de 2 000 $ de cotisations versées annuellement dans le REEE d'un bénéficiaire. Cela signifie que la subvention peut représenter jusqu'à 400 $ par année, par bénéficiaire, et au fil des ans pourrait atteindre une somme totale de 7 200 $. En association avec le revenu d'investissements accumulés, la subvention pourra être versée à un étudiant sous forme de paiements d'aide aux études.  3, record 11, French, - Subvention%20canadienne%20pour%20l%27%C3%A9pargne%2D%C3%A9tudes

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

The amount of money a company has when shareholders have only paid for part of the total share capital that has been issued.  4, record 12, English, - called%2Dup%20share%20capital

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Partie du capital dont le versement est demandé aux actionnaires.  2, record 12, French, - capital%20appel%C3%A9

Record 12,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

a defence contract.  1, record 14, English, - fair%20cost%20of%20performing

Record number: 14, Textual support number: 1 CONT

Where the Minister is satisfied, either before or after the performance, in whole or in part, of a defence contract, that the total amount paid or payable thereunder to any person is in excess of the fair and reasonable profit, the Minister may...  1, record 14, English, - fair%20cost%20of%20performing

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Dans les cas où, avant ou après l'exécution totale ou partielle d'un contrat de défense, le ministre est convaincu que le montant global payé ou à payer à une personne aux termes du contrat dépasse un coût d'exécution juste et raisonnable auquel s'ajoute un bénéfice juste et raisonnable, il peut [...]  1, record 14, French, - co%C3%BBt%20d%27ex%C3%A9cution%20juste

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Where the Minister is satisfied, either before or after the performance, in whole or in part, of a defence contract, that the total amount paid or payable thereunder to any person is in excess of the fair and reasonable profit, the Minister may...  1, record 15, English, - reasonable%20cost%20of%20performing

Record number: 15, Textual support number: 1 OBS

A defence contract.  2, record 15, English, - reasonable%20cost%20of%20performing

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Dans les cas où, avant ou après l'exécution totale ou partielle d'un contrat de défense, le ministre est convaincu que le montant global payé ou à payer à une personne aux termes du contrat dépasse un coût d'exécution juste et raisonnable auquel s'ajoute un bénéfice juste et raisonnable, il peut [...]  1, record 15, French, - co%C3%BBt%20d%27ex%C3%A9cution%20raisonnable

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Futures contracts are "marked to market" each day; i. e., if the value of the futures contract changes as a result of a day's trading, the customer's margin account is adjusted to reflect that change. If the value of the position rises, money is paid into the margin account. If the value of the position falls, money is withdrawn from the account to cover the amount of the decline. If the net margin deposit falls below the maintenance margin level, the customer is required to deposit extra money to cover the loss and bring the total amount on deposit back to the original level.  1, record 16, English, - paid%20into%20the%20margin%20account

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Les contrats à terme sont «inscrits au marché» chaque jour; si la valeur d'un contrat à terme change par suite des transactions d'une journée, le compte de marge du client est ajusté pour tenir compte du changement. Si la valeur de la position monte, un montant d'argent est versé au compte. Si la valeur de la position baisse, un montant est retiré du compte pour couvrir le montant de la baisse. Si le dépôt net, en fonction de la marge, est inférieur au niveau de la marge de maintien, le client doit déposer un montant supplémentaire pour couvrir la perte et ramener le montant total déposé au niveau de la marge initiale.  1, record 16, French, - vers%C3%A9%20au%20compte

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

The total amount of money or value that is required to be paid in respect of land expropriated.  2, record 18, English, - compensation

Record number: 18, Textual support number: 1 OBS

Reproduced from the Glosario Provisional de Términos Jurídicos with the permission of the United Nations Office at Geneva.  3, record 18, English, - compensation

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

L'indemnité est fixée d'après la valeur du bien exproprié et le montant des dommages qui résultent directement de l'expropriation.  1, record 18, French, - indemnit%C3%A9

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 OBS

Reproducido del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.  2, record 18, Spanish, - indemnizaci%C3%B3n

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.  2, record 19, English, - family%20support%20payment

Record number: 19, Textual support number: 1 CONT

total amount of family support payment paid.  1, record 19, English, - family%20support%20payment

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.  2, record 19, French, - paiement%20de%20soutien%20financier%20de%20la%20famille

Record number: 19, Textual support number: 1 CONT

[...] montant total du paiement de soutien financier de la famille versé  1, record 19, French, - paiement%20de%20soutien%20financier%20de%20la%20famille

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999.  2, record 20, English, - payment%20paid

Record number: 20, Textual support number: 1 CONT

total amount of family support payment paid.  1, record 20, English, - payment%20paid

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999.  2, record 20, French, - paiement%20vers%C3%A9

Record number: 20, Textual support number: 1 CONT

[...] montant total du paiement de soutien financier de la famille versé  1, record 20, French, - paiement%20vers%C3%A9

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

When both a foreign government and the Canadian government pay a VAC [Veterans Affairs Canada] client a pension and VAC pays the total amount and is later paid back by the foreign government, the pension is referred to as ’Canadian government reimbursed’.  1, record 21, English, - Canadian%20government%20reimbursed

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

An early form of payment-by-results in which the worker is paid a bonus for exceeding target production but not in proportion to the amount by which he exceeded target, as happens with conventional piece work. Under the Halsey Plan the worker receives a bonus of between one third and one half of the difference between standard time and actual time instead of the total difference.  1, record 22, English, - Halsey%20Plan

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

The result of dividing "Total Payments" by "Total Injuries". Although this statistic provides some indication of the relationship between the number of workers’ compensation claims and the total amount paid, caution should be used in attempting to interpret "Compensation Quotient" as a variation on "Payment per Claim". The reason is that the compensation totals shown cover all claims in that year, regardless of the accident or entry year, while the number of injuries relate only to newly-reported claims in that year.  1, record 23, English, - compensation%20quotient

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Le résultat est obtenu en divisant «total des versements» par «total des accidents». Cette opération démontre la relation entre le nombre de demandes d'indemnité présentées par les travailleurs et le montant total payé.  1, record 23, French, - quotient%20d%27indemnisation

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

In the case of large, long term contracts for supply of works, buildings, major systems or equipment where physical ownership has not been transferred, calculation of liabilities should be based on the percentage of work completed which has not been paid. Acceptance or non-acceptance of work or product completed should be taken into account in determining the amount to be recorded, but only significant or total rejection of the product or performance should be considered as cause for not recording a liability. Otherwise, the best estimate available should be used.  1, record 24, English, - non%2Dacceptance%20of%20work

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Dans le cas d'importants contrats à long terme pour l'exécution de travaux et la fourniture de bâtiments, d'équipements ou de systèmes majeurs où la propriété matérielle n'a pas été transmise, le calcul des éléments de passif doit être fondé sur le pourcentage des travaux achevés qui n'a pas été payé. Il faut tenir compte de l'acceptation ou du refus des travaux achevés ou des biens pour déterminer le montant à inscrire. Seul le rejet substantiel ou total du bien ou de la prestation doit être considéré comme motif pour ne pas inscrire un élément de passif, sinon il faut se servir de la meilleure estimation possible.  1, record 24, French, - refus%20des%20travaux

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

In the case of large, long term contracts for supply of works, buildings, major systems or equipment where physical ownership has not been transferred, calculation of liabilities should be based on the percentage of work completed which has not been paid. Acceptance or non-acceptance of work or product completed should be taken into account in determining the amount to be recorded, but only significant or total rejection of the product or performance should be considered as cause for not recording a liability. Otherwise, the best estimate available should be used.  1, record 25, English, - large%20contract

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Dans le cas d'importants contrats à long terme pour l'exécution de travaux et la fourniture de bâtiments, d'équipements ou de systèmes majeurs où la propriété matérielle n'a pas été transmise, le calcul des éléments de passif doit être fondé sur le pourcentage des travaux achevés qui n'a pas été payé. Il faut tenir compte de l'acceptation ou du refus des travaux achevés ou des biens pour déterminer le montant à inscrire. Seul le rejet substantiel ou total du bien ou de la prestation doit être considéré comme motif pour ne pas inscrire un élément de passif, sinon il faut se servir de la meilleure estimation possible.  1, record 25, French, - important%20contrat

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

A machine designed to print an approved postal franking impression including the postal value and other information required or allowed by postal administrations.  3, record 26, English, - postage%20meter

Record number: 26, Textual support number: 2 DEF

a machine that prints postal indicia on pieces of mail, records the amount of postage given in the indicia, and subtracts it from a total amount which has been paid at a post office and for which the machine has been set.  8, record 26, English, - postage%20meter

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Machine destinée à imprimer une empreinte postale d'affranchissement agréée, comprenant la valeur de l'affranchissement et d'autres informations requises ou autorisées par l'administration postale.  4, record 26, French, - machine%20%C3%A0%20affranchir

Record number: 26, Textual support number: 2 DEF

Dispositif mécanique, électrique, etc., permettant d'imprimer des empreintes d'affranchissement.  5, record 26, French, - machine%20%C3%A0%20affranchir

Record 26,  Textual support,  Spanish