TERMIUM Plus®
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UNREALIZED [24 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Banking
Record 1, Main entry term, English
- unrealized valuation loss
1, record 1, English, unrealized%20valuation%20loss
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
(...) it was argued that the method of charging the unrealized valuation losses on all investments to "Appropriations" left distortions in a bank's reported net income(...) 1, record 1, English, - unrealized%20valuation%20loss
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Banque
Record 1, Main entry term, French
- moins-value non matérialisée 1, record 1, French, moins%2Dvalue%20non%20mat%C3%A9rialis%C3%A9e
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2015-09-10
Record 2, English
Record 2, Subject field(s)
- Investment
Record 2, Main entry term, English
- tax-deductible dividend
1, record 2, English, tax%2Ddeductible%20dividend
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The tax-deductible dividends decrease the fair market value of the shares, or in some cases increase the cost of the shares, to the point where the unrealized capital gain on the shares is reduced. 1, record 2, English, - tax%2Ddeductible%20dividend
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
Record 2, Main entry term, French
- dividende déductible d’impôt
1, record 2, French, dividende%20d%C3%A9ductible%20d%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les dividendes déductibles d’impôt réduisent la juste valeur marchande des actions ou, dans certains cas, augmentent le coût des actions, à un point tel que le gain en capital non réalisé sur ces actions s’en trouve réduit. 1, record 2, French, - dividende%20d%C3%A9ductible%20d%26rsquo%3Bimp%C3%B4t
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2011-04-11
Record 3, English
Record 3, Subject field(s)
- Investment
- Stock Exchange
- Taxation
Record 3, Main entry term, English
- unrealized gain
1, record 3, English, unrealized%20gain
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- unrealized capital gain 2, record 3, English, unrealized%20capital%20gain
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Profits that have not become actual. The gains are realized when the security or other instrument on which there has been a gain is sold for a profit. 1, record 3, English, - unrealized%20gain
Record number: 3, Textual support number: 1 OBS
unrealized(capital) gain : terms usually used in the plural("unrealized gains, ""unrealized capital gains"). 3, record 3, English, - unrealized%20gain
Record 3, Key term(s)
- unrealized gains
- unrealized capital gains
Record 3, French
Record 3, Domaine(s)
- Investissements et placements
- Bourse
- Fiscalité
Record 3, Main entry term, French
- plus-value latente
1, record 3, French, plus%2Dvalue%20latente
see observation, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Donnez des valeurs mobilières dont les plus-values latentes sont importantes : donateurs ou donataires, vous échapperez à l'impôt sur les plus-values en 2004 et vous réduirez le montant de [l'impôt] si vous donnez en pleine propriété. 2, record 3, French, - plus%2Dvalue%20latente
Record number: 3, Textual support number: 1 OBS
plus-value latente : terme habituellement utilisé au pluriel («plus-values latentes»). 3, record 3, French, - plus%2Dvalue%20latente
Record 3, Key term(s)
- plus-values latentes
- plus value latente
- plus values latentes
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Inversiones
- Bolsa de valores
- Sistema tributario
Record 3, Main entry term, Spanish
- ganancia no realizada
1, record 3, Spanish, ganancia%20no%20realizada
feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 OBS
ganancia no realizada: término utilizado generalmente en plural ('ganancias no realizadas'). 2, record 3, Spanish, - ganancia%20no%20realizada
Record 3, Key term(s)
- ganancias no realizadas
Record 4 - internal organization data 2010-10-22
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Investment
Record 4, Main entry term, English
- unrealized loss
1, record 4, English, unrealized%20loss
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- paper loss 2, record 4, English, paper%20loss
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The reduction in value of an asset that is being held compared with its original cost. 3, record 4, English, - unrealized%20loss
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Investissements et placements
Record 4, Main entry term, French
- perte latente
1, record 4, French, perte%20latente
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- perte non réalisée 1, record 4, French, perte%20non%20r%C3%A9alis%C3%A9e
correct, feminine noun
- perte théorique 2, record 4, French, perte%20th%C3%A9orique
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Perte résultant de la diminution de la juste valeur d'un actif détenu par l'entité par rapport à son coût d'origine, que l'on considérera comme réalisée lorsque l'actif sera sorti du patrimoine de l'entité par cession ou échange avec un tiers. 1, record 4, French, - perte%20latente
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Inversiones
Record 4, Main entry term, Spanish
- pérdida contable
1, record 4, Spanish, p%C3%A9rdida%20contable
feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2010-10-22
Record 5, English
Record 5, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Investment
Record 5, Main entry term, English
- unrealized gain
1, record 5, English, unrealized%20gain
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- paper profit 2, record 5, English, paper%20profit
correct
- unrealized profit 3, record 5, English, unrealized%20profit
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
An unrealized holding gain, e. g., appreciation in market value of securities held. 4, record 5, English, - unrealized%20gain
Record number: 5, Textual support number: 1 CONT
Paper profits become realized profits only when the security is sold. 3, record 5, English, - unrealized%20gain
Record 5, French
Record 5, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Investissements et placements
Record 5, Main entry term, French
- profit latent
1, record 5, French, profit%20latent
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- profit non réalisé 1, record 5, French, profit%20non%20r%C3%A9alis%C3%A9
correct, masculine noun
- profit non matérialisé 2, record 5, French, profit%20non%20mat%C3%A9rialis%C3%A9
correct, masculine noun
- bénéfice théorique 2, record 5, French, b%C3%A9n%C3%A9fice%20th%C3%A9orique
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Profit résultant de l'augmentation de la juste valeur d'un actif détenu par l'entité par rapport à son coût d'origine, que l'on considérera comme réalisé lorsque l'actif sera sorti du patrimoine de l'entité par cession ou échange avec un tiers. 1, record 5, French, - profit%20latent
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Inversiones
Record 5, Main entry term, Spanish
- beneficio latente
1, record 5, Spanish, beneficio%20latente
correct, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
Beneficio teórico que se obtendría al liquidar en el día una operación a plazo no vencida o al vender unas acciones compradas más baratas. El beneficio no se puede contabilizar hasta que efectivamente se realice, bien porque se llegue al vencimiento, bien, en el otro ejemplo, porque efectivamente se vendan esas acciones. 1, record 5, Spanish, - beneficio%20latente
Record 6 - internal organization data 2009-03-26
Record 6, English
Record 6, Subject field(s)
- Investment
Record 6, Main entry term, English
- receiving fund
1, record 6, English, receiving%20fund
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
If the money in the fund(the "receiving fund") is derived from money transferred directly from a life income fund or another locked-in retirement income fund(the "transferring fund"), and if the income is being paid out of the receiving fund in the fiscal year following the fiscal year in which the receiving fund is established, the sum of, i. the investment earnings, including any unrealized capital gains or losses, of the transferring fund in the previous fiscal year, and ii. the investment earnings, including any unrealized capital gains or losses, of the receiving fund in the previous fiscal year... 1, record 6, English, - receiving%20fund
Record 6, French
Record 6, Domaine(s)
- Investissements et placements
Record 6, Main entry term, French
- fonds d'arrivée
1, record 6, French, fonds%20d%27arriv%C3%A9e
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Si les sommes qui se trouvent dans le fonds («fonds d'arrivée») proviennent de sommes qui sont transférées directement d'un fonds de revenu viager ou d'un autre fonds de revenu de retraite immobilisé («fonds de départ») et que le revenu est payé sur le fonds d'arrivée pendant l'exercice qui suit celui de son établissement, le total de ce qui suit [...] 1, record 6, French, - fonds%20d%27arriv%C3%A9e
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2007-05-25
Record 7, English
Record 7, Subject field(s)
- Financial Accounting
Record 7, Main entry term, English
- comprehensive income
1, record 7, English, comprehensive%20income
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
Comprehensive income is the change in a company's net assets that results from transactions, events and circumstances from sources other than the company's shareholders. It includes items that would not normally be included in net earnings, such as changes in the currency translation adjustment relating to self-sustaining foreign operations; unrealized gains or losses on available-for-sale investments; and gains or losses on derivatives designated as cash flow hedges. 2, record 7, English, - comprehensive%20income
Record 7, French
Record 7, Domaine(s)
- Comptabilité générale
Record 7, Main entry term, French
- résultat étendu
1, record 7, French, r%C3%A9sultat%20%C3%A9tendu
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- résultat global 2, record 7, French, r%C3%A9sultat%20global
correct, masculine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Variation nette des capitaux propres de l'entité résultant de l'ensemble des opérations qui ont été réalisées et des faits qui se sont produits au cours de la période considérée, à l'exclusion des apports du propriétaire exploitant, des associés ou des actionnaires et des distributions faites à leur profit. 2, record 7, French, - r%C3%A9sultat%20%C3%A9tendu
Record number: 7, Textual support number: 1 OBS
Le «comprehensive income» comprend tous les éléments (produits, charges, profits et pertes) figurant à l'état des résultats (ou compte de résultat), soit le «net income» (résultat net), plus tous les autres éléments de même nature qui ont contribué à l'augmentation ou à la diminution des capitaux propres, mais qui sont exclus de l'état des résultats, désignés comme «other comprehensive income» (autres éléments du résultat étendu). 2, record 7, French, - r%C3%A9sultat%20%C3%A9tendu
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2003-11-04
Record 8, English
Record 8, Subject field(s)
- Taxation
Record 8, Main entry term, English
- accrued valuation gain
1, record 8, English, accrued%20valuation%20gain
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
Realized earning may also be referred to as "safe income" and should be distinguished from "unrealized earnings, "which would include, as an example, accrued valuation gains on property used in the corporation. 1, record 8, English, - accrued%20valuation%20gain
Record 8, Key term(s)
- accrued valuation gains
Record 8, French
Record 8, Domaine(s)
- Fiscalité
Record 8, Main entry term, French
- gain d'évaluation à recevoir
1, record 8, French, gain%20d%27%C3%A9valuation%20%C3%A0%20recevoir
proposal, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- gain d'évaluation accumulé 1, record 8, French, gain%20d%27%C3%A9valuation%20accumul%C3%A9
proposal, masculine noun
Record 8, Textual support, French
Record 8, Key term(s)
- gains d'évaluation à recevoir
- gains d'évaluation accumulés
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2003-09-10
Record 9, English
Record 9, Subject field(s)
- Investment
- Taxation
Record 9, Main entry term, English
- unrealized capital loss
1, record 9, English, unrealized%20capital%20loss
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
- unrealized loss 2, record 9, English, unrealized%20loss
correct
- latent loss 2, record 9, English, latent%20loss
correct
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
A paper loss that has not yet been realized by selling the security 1, record 9, English, - unrealized%20capital%20loss
Record 9, French
Record 9, Domaine(s)
- Investissements et placements
- Fiscalité
Record 9, Main entry term, French
- moins-value latente
1, record 9, French, moins%2Dvalue%20latente
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Différence négative entre le prix de revient d'une action (prix d'achat + frais de courtage) et le cours actuel de l'action. 2, record 9, French, - moins%2Dvalue%20latente
Record 9, Key term(s)
- moins value latente
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2003-06-10
Record 10, English
Record 10, Subject field(s)
- Accounting
- Corporate Economics
Record 10, Main entry term, English
- unrealized
1, record 10, English, unrealized
correct, adjective
Record 10, Abbreviations, English
Record 10, Synonyms, English
- unearned 1, record 10, English, unearned
correct, adjective
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
Compare with "realized". 2, record 10, English, - unrealized
Record 10, French
Record 10, Domaine(s)
- Comptabilité
- Économie de l'entreprise
Record 10, Main entry term, French
- non réalisé
1, record 10, French, non%20r%C3%A9alis%C3%A9
correct, adjective
Record 10, Abbreviations, French
Record 10, Synonyms, French
- latent 1, record 10, French, latent
correct, adjective
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Se dit d'un profit afférent à un élément d'actif (ou à un élément de passif) dont la valeur comptable est inférieure (ou supérieure) à sa valeur réelle. 1, record 10, French, - non%20r%C3%A9alis%C3%A9
Record number: 10, Textual support number: 1 OBS
Si le profit en question ne résulte pas d'une opération avec un tiers, le principe de prudence interdit généralement de le comptabiliser. 1, record 10, French, - non%20r%C3%A9alis%C3%A9
Record 10, Spanish
Record 10, Campo(s) temático(s)
- Contabilidad
- Economía empresarial
Record 10, Main entry term, Spanish
- no devengado
1, record 10, Spanish, no%20devengado
correct, adjective
Record 10, Abbreviations, Spanish
Record 10, Synonyms, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1999-05-07
Record 11, English
Record 11, Subject field(s)
- Accounting
- Currency and Foreign Exchange
Record 11, Main entry term, English
- unrealized exchange gains or losses
1, record 11, English, unrealized%20exchange%20gains%20or%20losses
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
- unrealized exchange gain/loss 2, record 11, English, unrealized%20exchange%20gain%2Floss
correct
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
An amount that results from the translation of monetary assets and liabilities relating to foreign currency transactions and from the translation of foreign currency financial statements. 2, record 11, English, - unrealized%20exchange%20gains%20or%20losses
Record number: 11, Textual support number: 1 OBS
Compare with "realized exchange gains or losses". 3, record 11, English, - unrealized%20exchange%20gains%20or%20losses
Record 11, French
Record 11, Domaine(s)
- Comptabilité
- Politique monétaire et marché des changes
Record 11, Main entry term, French
- écarts de conversion
1, record 11, French, %C3%A9carts%20de%20conversion
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- profits ou pertes sur change non réalisés 1, record 11, French, profits%20ou%20pertes%20sur%20change%20non%20r%C3%A9alis%C3%A9s
correct
- gains ou pertes de change non réalisés 1, record 11, French, gains%20ou%20pertes%20de%20change%20non%20r%C3%A9alis%C3%A9s
correct
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Profits ou pertes résultant de redressements apportés aux éléments d'actif ou de passif monétaires résultant d'opérations conclues en monnaie étrangère, ou à la conversion des états financiers (ou comptes) d'un établissement situé dans un pays étranger, établis dans la monnaie de ce pays. 1, record 11, French, - %C3%A9carts%20de%20conversion
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1999-05-07
Record 12, English
Record 12, Subject field(s)
- Accounting
- Corporate Economics
Record 12, Main entry term, English
- unrealized
1, record 12, English, unrealized
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 DEF
[Relating to] a gain or loss on assets not yet converted into monetary assets or on liabilities not yet liquidated. 2, record 12, English, - unrealized
Record number: 12, Textual support number: 1 OBS
Compare with "realized". 3, record 12, English, - unrealized
Record 12, French
Record 12, Domaine(s)
- Comptabilité
- Économie de l'entreprise
Record 12, Main entry term, French
- latent
1, record 12, French, latent
correct, adjective
Record 12, Abbreviations, French
Record 12, Synonyms, French
- non réalisé 1, record 12, French, non%20r%C3%A9alis%C3%A9
correct, adjective
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Se dit d'un profit résultant d'une opération, par exemple une opération non monétaire, qui n'a pas donné lieu à un accroissement des actifs monétaires nets ou, dans un sens plus restreint, à un accroissement des liquidités. 1, record 12, French, - latent
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1999-04-28
Record 13, English
Record 13, Subject field(s)
- Financial Accounting
Record 13, Main entry term, English
- unrealized
1, record 13, English, unrealized
correct, adjective
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 OBS
Compare with «realized». 2, record 13, English, - unrealized
Record 13, French
Record 13, Domaine(s)
- Comptabilité générale
Record 13, Main entry term, French
- latente
1, record 13, French, latente
correct, adjective
Record 13, Abbreviations, French
Record 13, Synonyms, French
- non subie 1, record 13, French, non%20subie
correct, adjective
- non réalisée 1, record 13, French, non%20r%C3%A9alis%C3%A9e
correct, adjective
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Se dit d'une perte afférente à un élément d'actif (ou à un élément de passif) dont la valeur comptable est supérieure (ou inférieure) à sa valeur réelle. 1, record 13, French, - latente
Record number: 13, Textual support number: 1 OBS
En vertu du principe de prudence, une telle perte est généralement comptabilisée par anticipation, même si elle ne découle d'aucune opération avec un tiers, dès lors qu'il est probable qu'elle se matérialisera un jour. 1, record 13, French, - latente
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1998-07-28
Record 14, English
Record 14, Subject field(s)
- Investment
Record 14, Main entry term, English
- net unrealized gain 1, record 14, English, net%20unrealized%20gain
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 DEF
The difference between unrealized gain and specific reserves in the equity portfolio. 1, record 14, English, - net%20unrealized%20gain
Record 14, French
Record 14, Domaine(s)
- Investissements et placements
Record 14, Main entry term, French
- plus-value latente nette
1, record 14, French, plus%2Dvalue%20latente%20nette
feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record 14, Spanish
Record 14, Campo(s) temático(s)
- Inversiones
Record 14, Main entry term, Spanish
- ganancia neta no realizada
1, record 14, Spanish, ganancia%20neta%20no%20realizada
feminine noun
Record 14, Abbreviations, Spanish
Record 14, Synonyms, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1993-12-06
Record 15, English
Record 15, Subject field(s)
- Personnel and Job Evaluation
Record 15, Main entry term, English
- potential
1, record 15, English, potential
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 DEF
Latent but unrealized ability or capacity. 1, record 15, English, - potential
Record 15, French
Record 15, Domaine(s)
- Évaluation du personnel et des emplois
Record 15, Main entry term, French
- possibilités
1, record 15, French, possibilit%C3%A9s
correct
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
Ensemble des aptitudes physiques et intellectuelles de quelqu'un. 1, record 15, French, - possibilit%C3%A9s
Record number: 15, Textual support number: 1 CONT
Cet élève a des possibilités, si seulement il travaillait un peu plus! 1, record 15, French, - possibilit%C3%A9s
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1989-02-22
Record 16, English
Record 16, Subject field(s)
- Banking
- Financial Accounting
Record 16, Main entry term, English
- phantom capital
1, record 16, English, phantom%20capital
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 OBS
... the inspector general of banks has become increasingly concerned about the potential growth of unrealized "phantom capital" from over-accumulations of deferred tax savings on tax-allowable appropriations that have yet to be recovered for tax purposes. 2, record 16, English, - phantom%20capital
Record 16, French
Record 16, Domaine(s)
- Banque
- Comptabilité générale
Record 16, Main entry term, French
- capital fictif
1, record 16, French, capital%20fictif
correct, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 1987-12-11
Record 17, English
Record 17, Subject field(s)
- Accounting
Record 17, Main entry term, English
- on a moving-average market basis
1, record 17, English, on%20a%20moving%2Daverage%20market%20basis
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
The study group... proposed that equity portfolio investments be carried on the balance sheet at market value, with realized and unrealized gains and losses being recognized in income on a moving-average market basis. 1, record 17, English, - on%20a%20moving%2Daverage%20market%20basis
Record 17, French
Record 17, Domaine(s)
- Comptabilité
Record 17, Main entry term, French
- selon la méthode de la moyenne mobile des valeurs marchandes 1, record 17, French, selon%20la%20m%C3%A9thode%20de%20la%20moyenne%20mobile%20des%20valeurs%20marchandes
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 1986-03-17
Record 18, English
Record 18, Subject field(s)
- Loans
Record 18, Main entry term, English
- unrealized appreciation of investments 1, record 18, English, unrealized%20appreciation%20of%20investments
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, French
Record 18, Domaine(s)
- Prêts et emprunts
Record 18, Main entry term, French
- plus-value non réalisée des placements
1, record 18, French, plus%2Dvalue%20non%20r%C3%A9alis%C3%A9e%20des%20placements
masculine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 1984-08-02
Record 19, English
Record 19, Subject field(s)
- General Vocabulary
Record 19, Main entry term, English
- unrealized potential 1, record 19, English, unrealized%20potential
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, French
Record 19, Domaine(s)
- Vocabulaire général
Record 19, Main entry term, French
- potentiel latent 1, record 19, French, potentiel%20latent
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1982-08-19
Record 20, English
Record 20, Subject field(s)
- Bankruptcy
Record 20, Main entry term, English
- disposition of unrealized property 1, record 20, English, disposition%20of%20unrealized%20property
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record 20, French
Record 20, Domaine(s)
- Faillites
Record 20, Main entry term, French
- aliénation des biens non réalisés 1, record 20, French, ali%C3%A9nation%20des%20biens%20non%20r%C3%A9alis%C3%A9s
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 OBS
Loi sur la faillite, art. 94(13). 1, record 20, French, - ali%C3%A9nation%20des%20biens%20non%20r%C3%A9alis%C3%A9s
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 1977-02-17
Record 21, English
Record 21, Subject field(s)
- National and International Economics
Record 21, Main entry term, English
- unrealized gain 1, record 21, English, unrealized%20gain
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 CONT
For many problems, the loss or the unrealized gain resulting from incorrect prediction is approximately proportional to the square of the error involved. 1, record 21, English, - unrealized%20gain
Record 21, French
Record 21, Domaine(s)
- Économie nationale et internationale
Record 21, Main entry term, French
- manque à gagner
1, record 21, French, manque%20%C3%A0%20gagner
correct
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 CONT
Pour de nombreux problèmes, la perte ou le manque à gagner résultant d'une prévision inexacte est approximativement proportionnelle au carré de l'erreur commise. 1, record 21, French, - manque%20%C3%A0%20gagner
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 1976-06-19
Record 22, English
Record 22, Subject field(s)
- Property Law (common law)
- Bankruptcy
Record 22, Main entry term, English
- unrealized property 1, record 22, English, unrealized%20property
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record 22, French
Record 22, Domaine(s)
- Droit des biens et de la propriété (common law)
- Faillites
Record 22, Main entry term, French
- bien non réalisé
1, record 22, French, bien%20non%20r%C3%A9alis%C3%A9
masculine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
(Loi sur la faillite S.R. 1970, c. B3, par. 94(13] Jan. 26-1976 1, record 22, French, - bien%20non%20r%C3%A9alis%C3%A9
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1976-06-19
Record 23, English
Record 23, Subject field(s)
- Finance
Record 23, Main entry term, English
- unrealized net income 1, record 23, English, unrealized%20net%20income
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, French
Record 23, Domaine(s)
- Finances
Record 23, Main entry term, French
- revenu virtuel
1, record 23, French, revenu%20virtuel
masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1976-06-19
Record 24, English
Record 24, Subject field(s)
- Cost Accounting
Record 24, Main entry term, English
- unrealized increase 1, record 24, English, unrealized%20increase
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record 24, French
Record 24, Domaine(s)
- Comptabilité analytique
Record 24, Main entry term, French
- augmentation non-réalisée de la valeur
1, record 24, French, augmentation%20non%2Dr%C3%A9alis%C3%A9e%20de%20la%20valeur
feminine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 OBS
Loi impôt 1, record 24, French, - augmentation%20non%2Dr%C3%A9alis%C3%A9e%20de%20la%20valeur
Record 24, Spanish
Record 24, Textual support, Spanish
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