TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The total cost of an asset over its life cycle including initial capital costs, maintenance costs, operating costs and the asset's residual value at the end of its life.  6, record 1, English, - life%20cycle%20cost

Record number: 1, Textual support number: 1 OBS

life cycle cost; LCC; total cost of ownership; TCO: designations standardized by NATO.  7, record 1, English, - life%20cycle%20cost

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Coût total d'un article au cours de sa durée utile, depuis sa conception jusqu'à sa mise au rebut.  6, record 1, French, - co%C3%BBt%20du%20cycle%20de%20vie

Record number: 1, Textual support number: 1 OBS

coût global; LCC; coût du cycle de vie; LCC : désignations normalisées par l'OTAN.  7, record 1, French, - co%C3%BBt%20du%20cycle%20de%20vie

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Any stock for which a fixed value has been set originally for each share, by dividing the total capital stock value by the number of shares to be issued.  5, record 2, English, - par%20value%20share

Record number: 2, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  6, record 2, English, - par%20value%20share

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Actions du capital social comportant une valeur nominale.  1, record 2, French, - action%20avec%20valeur%20nominale

Record number: 2, Textual support number: 1 OBS

La valeur nominale de l'action est essentiellement une valeur théorique, généralement différente du prix d'émission, de la valeur comptable et de la valeur réelle de l'action.  1, record 2, French, - action%20avec%20valeur%20nominale

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

An increase in the number of shares of a class of capital stock, with no change in the total dollar amount of the class, but with a converse reduction in the par or stated value of each of the shares.  6, record 3, English, - stock%20split

Record number: 3, Textual support number: 1 OBS

A specified number of new shares is issued in exchange for one old share.  6, record 3, English, - stock%20split

Record number: 3, Textual support number: 2 OBS

stock split-up; split-up: terms 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.  7, record 3, English, - stock%20split

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Opération qui consiste à remplacer chaque action en circulation d'une catégorie donnée par un nombre déterminé de nouvelles actions de la même catégorie, multipliant ainsi le nombre d'actions en circulation de la catégorie concernée.  1, record 3, French, - fractionnement%20d%27actions

Record number: 3, Textual support number: 1 OBS

Cette procédure a également pour conséquence le fractionnement de son cours de bourse dans les mêmes proportions. Elle permet ainsi une diffusion plus large du titre.  3, record 3, French, - fractionnement%20d%27actions

Record number: 3, Textual support number: 2 OBS

division : terme publié au Journal officiel de France du 22 septembre 2000.  4, record 3, French, - fractionnement%20d%27actions

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Emisión de acciones nuevas que se distribuye a los accionistas sin incrementar su capital total.  3, record 3, Spanish, - desdoblamiento%20de%20acciones

Record number: 3, Textual support number: 1 CONT

El [...] desdoblamiento de acciones consiste en multiplicar el número de acciones por un determinado factor, reduciendo el valor nominal de las mismas. No supone, por lo tanto, aportación alguna a la sociedad. El capital social y el neto patrimonial permanecen invariables y lo único que aumenta es el número de acciones en circulación.  5, record 3, Spanish, - desdoblamiento%20de%20acciones

Record number: 3, Textual support number: 2 CONT

El objeto de una pulverización de las acciones consiste en reducir el precio promedio de cotización de las acciones para promover su venta.  3, record 3, Spanish, - desdoblamiento%20de%20acciones

Record number: 3, Textual support number: 1 OBS

desdoblamiento de acciones: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, recomienda el término "desdoblamiento" como alternativa al anglicismo "split".  6, record 3, Spanish, - desdoblamiento%20de%20acciones

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Contribution... The balance of all amounts placed in a particular account but not including any appreciation in value of investments or accretions thereto resulting from any source, such as dividends, interest, and capital gains. In no event shall contribution mean more than the total of all contributions made to a particular account.  2, record 4, English, - contribution%20by%20co%2Dtrustee

Record number: 4, Textual support number: 2 OBS

Co-trustee ... Any person named by the donor to work with the board of trustees in providing benefits to a life beneficiary, except neither the donor nor the donor’s spouse shall be the co-trustee if the donor or the donor’s spouse is the life beneficiary.  2, record 4, English, - contribution%20by%20co%2Dtrustee

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

[National Accounts] The amount added to goods and services by the contributions of capital and labour(i. e. the costs of bought-in materials and services has been deducted from the total value output).  2, record 5, English, - value%20added

Record number: 5, Textual support number: 1 OBS

In macroeconomy, the amount of economic value generated by the activity carried on within each production unit in the economy. The sum of all the value added generated by all production units equals the total production of the country, its national income measured as GDP (gross domestic product) or GNP (gross national product).  3, record 5, English, - value%20added

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

[En comptabilité nationale] la valeur ajoutée est égale à l'excédent de la valeur des biens et des services produits sur la valeur des biens et des services consommés (i.e. les consommations intermédiaires). Il s'agit donc de la richesse créée lors du processus de production.  2, record 5, French, - valeur%20ajout%C3%A9e

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The value of the member's total benefits corresponds to the value of the capital benefits and of the pension benefits accumulated at the date of institution of the action or, in the case of unmarried spouses, at the date of cessation of their conjugal relationship.  2, record 6, English, - value%20of%20the%20member%26rsquo%3Bs%20total%20benefits

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

La valeur des droits globaux du participant correspond à celle des droits en capital et en rente accumulés à la date de l'introduction de l'instance ou, dans le cas de conjoints non mariés, à la date de la cessation de leur vie maritale.  2, record 6, French, - valeur%20des%20prestations%20du%20participant

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The strategy of using debt to finance a company’s assets.  3, record 7, English, - leveraging

Record number: 7, Textual support number: 1 CONT

For example, a corporation with equity of $5 million issues bonds with a face value of $2 million. The corporation is trading on the equity in that the interest of the bonds, as a percent, may be less than the percent return on total capital($7 million). Thus, the corporation is leveraging its total investment. Trading on the equity increases the risk of bankruptcy because the fixed-interest charges on debt may exceed the return on total capital.  4, record 7, English, - leveraging

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Pour une entreprise, action de faire appel à des capitaux empruntés pour assurer le financement d'actifs, dans l'espoir que le rendement que produiront les actifs financés par ces capitaux sera supérieur aux intérêts à verser sur ces capitaux, et que la rentabilité des capitaux propres s'en trouvera augmentée (effet de levier positif).  1, record 7, French, - recours%20au%20levier%20financier

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

This chart shows the real value of gross agricultural output(the farm sector's total revenues) as the combined areas of its two major parts : the gross input(farm variable costs) and the gross product(the returns to the fixed factors of land, labour, capital and management).  3, record 8, English, - gross%20agricultural%20output

Record number: 8, Textual support number: 2 CONT

The value of gross agricultural output increased by between 3 and 4%, including a small increase in the volume of output.  4, record 8, English, - gross%20agricultural%20output

Record number: 8, Textual support number: 1 OBS

gross agricultural output; GAO: term and abbreviation extracted from the Glossaire de l’agriculture anglais/français and reproduced with the authorization of the OECD.  5, record 8, English, - gross%20agricultural%20output

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le secteur public dit autogéré qui était constitué de grandes exploitations coloniales d'exportation, généralement situées sur les meilleures terres, fournissait 75 % de la production agricole brute tandis que l'agriculture de piémonts et de montagne et oasiennes assurait la subsistance de la population locale.  3, record 8, French, - production%20agricole%20brute

Record number: 8, Textual support number: 1 OBS

production agricole brute : terme extrait du Glossaire de l'agriculture anglais/français et reproduit avec l'autorisation de l'OCDE.  4, record 8, French, - production%20agricole%20brute

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Reduction in the number of shares of a class of capital stock, with no change in the total dollar amount of the class, but with a converse increase in the par or stated value of the shares. This is achieved by issuing one new share in exchange for a specified number of old shares.  7, record 9, English, - consolidation%20of%20shares

Record number: 9, Textual support number: 1 OBS

Compare to "stock split".  8, record 9, English, - consolidation%20of%20shares

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Opération qui consiste à remplacer un nombre déterminé d'actions en circulation d'une catégorie donnée par une nouvelle action de la même catégorie, réduisant ainsi le nombre d'actions en circulation de la catégorie concernée.  2, record 9, French, - regroupement%20d%27actions

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The result is a consolidated production account for the whole economy, a "Domestic product account", showing on the credit side the final output of consumption goods, capital goods and exports, on the debit side imports and as a balancing item total value added or gross domestic product(GDP).  1, record 10, English, - consolidated%20production%20account

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Les comptes consolidés de production [...] représentent d'une part, les revenus que divers secteurs retirent de leur production et, d'autre part, leurs dépenses primaires relatives à la production.  1, record 10, French, - compte%20consolid%C3%A9%20de%20production

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Taking the initial cost of a capital asset, deducting the expected salvage value and spreading the difference on the basis of actual units produced in a period as a per cent of [expected] total number of units.  2, record 11, English, - production%20unit%20method%20of%20depreciation

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

La durée de l'immobilisation est établie en fonction de la quantité d'articles qu'elle va permettre de produire. L'amortissement annuel variera donc dans le même sens que la production.  1, record 11, French, - m%C3%A9thode%20proportionnelle%20au%20rendement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A lease involving payment over an obligatory period of specified sums sufficient in total to amortize the capital outlay of the lessor and give some profit. In other words, the lessee pays the full value of the asset.  2, record 12, English, - finance%20lease

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

The amount at which the issued capital stock of limited company is carried in the share capital account. For par value shares, the stated value is the total of their par values; for issued no par value shares, it is the total amount(s) of the consideration received.  2, record 13, English, - stated%20value

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Montant qu'une société par actions porte au crédit du compte capital-actions lorsqu'elle émet des actions.  1, record 13, French, - valeur%20attribu%C3%A9e

Record number: 13, Textual support number: 1 OBS

La valeur attribuée est égale à la valeur nominale des actions et, dans le cas des actions sans valeur nominale, au montant total de l'apport reçu en contrepartie des actions émises.  1, record 13, French, - valeur%20attribu%C3%A9e

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Capital goods consist of a great variety of things : machines of various kinds, plants and houses, tools, raw materials and goods in process(...) and canned and frozen edibles. Society can sum the market values of these physical goods to get total wealth or total capital value;(...)  1, record 14, English, - total%20capital%20value

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

--taking the initial cost of a capital asset, deducting the expected salvage value and spreading the difference on the basis of labor hours of use(...) as a per cent of the [expected] total labor hours of use  1, record 15, English, - labor%2Dhour%20method%20of%20depreciation

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

--/ consiste à déterminer l'amortissement annuel en multipliant le montant à amortir (...) par le rapport suivant: le nombre d'heures de fonctionnement des machines au cours de l'exercice sur le nombre total d'heures d'usage.  1, record 15, French, - m%C3%A9thode%20proportionnelle%20%C3%A0%20l%27usage

Record 15,  Textual support,  Spanish