TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The total excess of expenditure over revenue for all government entities, which must be financed by new borrowing net of repayment of previous debts.  3, record 1, English, - public%20sector%20borrowing%20requirement

Record number: 1, Textual support number: 1 OBS

public sector borrowing requirement; PSBR: designations officially approved by NATO.  4, record 1, English, - public%20sector%20borrowing%20requirement

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

besoin de financement des administrations publiques; PSBR : désignations normalisées par l'OTAN.  3, record 1, French, - besoin%20de%20financement%20des%20administrations%20publiques

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

"probate value", when used in reference to any property held in trust by an executor or trustee, means the total value of all such property, at the date of death, over and above all mortgages, liens, and encumbrances thereon, plus any income received by the executor or trustee; and when used in the case of a petition for administration de bonis non means the amount of the estate that will pass for administration by the new appointee; and in all other cases shall be taken to mean the outside total value of the estate of the deceased at the date of death over and above all mortgages, liens or encumbrances thereon, and without allowing for other debts due by the deceased...  1, record 2, English, - probate%20value

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

[L'] «affidavit» [fait par celui qui réclame le «grant»] comporte [...] des renseignements sur le défunt et se termine par une déclaration de la valeur globale de la succession.  1, record 2, French, - valeur%20globale

Record number: 2, Textual support number: 1 OBS

«valeur homologuée» : L'adjectif «homologué» vient du substantif «homologation», lequel désigne la sanction d'un acte juridique par le tribunal ou plus précisément l'approbation donnée à un acte juridique par le tribunal ou le juge dans le but de le rendre exécutoire. Pour cette raison, nous croyons préférable d'éviter «valeur homologuée» comme équivalent de «probate value», les deux notions ne correspondant pas.  3, record 2, French, - valeur%20globale

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Sale or liquidation of unproductive assets, total depreciation of the funds of failed commercial ventures or projects, calling in of bad debts and the acknowledgement of depreciation in shares portfolios are some of the measures that can be taken to generate funds, adjust accountable values to market values and in general improve the situation of a company.  1, record 3, English, - stabilizing

Record number: 3, Textual support number: 1 OBS

stabilizing: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 3, English, - stabilizing

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Vente ou liquidation d'actifs improductifs, amortissement total de fonds de commerce et projets ratés, exécution de crédits retardataires ou reconnaissance de moins-values en portefeuille de valeurs sont quelques-unes des mesures qui sont adoptées dans l'objectif de générer de la trésorerie, d'adapter les valeurs comptables à celles du marché et, en général, d'améliorer la situation d'une entreprise.  1, record 3, French, - assainissement

Record number: 3, Textual support number: 1 OBS

assainissement : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 3, French, - assainissement

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Venta o liquidación de activos improductivos, amortización total de fondos de comercio y proyectos fracasados, ejecución de créditos morosos o reconocimiento de minusvalías en cartera de valores son algunas de las medidas que se toman con el objeto de generar tesorería, ajustar los valores contables a los de mercado y, en general, mejorar la situación de una empresa.  1, record 3, Spanish, - saneamiento

Record number: 3, Textual support number: 1 OBS

saneamiento: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 3, Spanish, - saneamiento

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The sale by a business of its book debts to a factoring company, who will pay the business the face value of the total of the invoices, less a discount which will take into consideration : the fee, interest rates appertaining at the time, risk of non-payment, etc. The seller of the invoices will do so in order to improve his cash flow. The factoring company, will not necessarily offer any other service, such as guarantee of bad debts, sales ledger accounting, etc. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 4, English, - invoice%20discounting

Record number: 4, Textual support number: 1 CONT

Invoice discounting is a working capital facility which provides immediate finance (prepayment) of up to 80% of funds tied up in unpaid debtor invoices, the balance is paid (less costs) as the debtor collections are received. In short invoice discounting is an acceleration of cash flow.  3, record 4, English, - invoice%20discounting

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Net Worth, the difference between Total Assets and Total Liabilities, has increased between the beginning and end of the accounting period ...  1, record 5, English, - total%20liabilities

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A national census in 1966 found that real estate accounted for 85 percent of the property-tax base. The property tax is ultimately a tax upon persons; property serves only as the basis of assessment. The amount payable is based not on a person's or a company's total net wealth but on gross value without regard to debts.  1, record 6, English, - property%2Dtax%20base

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

L'assiette de l'impôt foncier est constituée par les immeubles dont un contribuable est propriétaire.  1, record 6, French, - assiette%20de%20l%27imp%C3%B4t%20foncier

Record 6,  Textual support,  Spanish