TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, 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 1, English, - unrealized%20gain

Record number: 1, Textual support number: 1 OBS

unrealized(capital) gain : terms usually used in the plural("unrealized gains, ""unrealized capital gains").  3, record 1, English, - unrealized%20gain

Record 1,  Textual support,  French

Record number: 1, 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 1, French, - plus%2Dvalue%20latente

Record number: 1, Textual support number: 1 OBS

plus-value latente : terme habituellement utilisé au pluriel («plus-values latentes»).  3, record 1, French, - plus%2Dvalue%20latente

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 OBS

ganancia no realizada: término utilizado generalmente en plural ('ganancias no realizadas').  2, record 1, Spanish, - ganancia%20no%20realizada

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - receiving%20fund

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - fonds%20d%27arriv%C3%A9e

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, 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 3, English, - comprehensive%20income

Record 3,  Textual support,  French

Record number: 3, 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 3, French, - r%C3%A9sultat%20%C3%A9tendu

Record number: 3, 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 3, French, - r%C3%A9sultat%20%C3%A9tendu

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - accrued%20valuation%20gain

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - unrealized%20exchange%20gains%20or%20losses

Record number: 5, Textual support number: 1 OBS

Compare with "realized exchange gains or losses".  3, record 5, English, - unrealized%20exchange%20gains%20or%20losses

Record 5,  Textual support,  French

Record number: 5, 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 5, French, - %C3%A9carts%20de%20conversion

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - on%20a%20moving%2Daverage%20market%20basis

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish