TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITALIZATION [6 records]
Record 1 - internal organization data 2021-03-02
Record 1, English
Record 1, Subject field(s)
- Investment
- Corporate Economics
- Financial Accounting
Record 1, Main entry term, English
- invested capital
1, record 1, English, invested%20capital
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capitalization 2, record 1, English, capitalization
correct
- capital employed 3, record 1, English, capital%20employed
correct, Great Britain
Record 1, Textual support, English
Record 1, Key term(s)
- capitalisation
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Économie de l'entreprise
- Comptabilité générale
Record 1, Main entry term, French
- capital investi
1, record 1, French, capital%20investi
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- capital engagé 2, record 1, French, capital%20engag%C3%A9
correct, masculine noun
- capital permanent 3, record 1, French, capital%20permanent
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ressources investies dans l'entreprise par le propriétaire exploitant, les associés ou les actionnaires et par les créanciers, et représentées respectivement par les capitaux propres et les capitaux empruntés. 4, record 1, French, - capital%20investi
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Inversiones
- Economía empresarial
- Contabilidad general
Record 1, Main entry term, Spanish
- capital invertido
1, record 1, Spanish, capital%20invertido
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-12-17
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
- Economic Planning
Record 2, Main entry term, English
- discounting
1, record 2, English, discounting
correct, standardized
Record 2, Abbreviations, English
Record 2, Synonyms, English
- capitalization 2, record 2, English, capitalization
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A mathematical process used to bring future costs and benefits to their present value. 3, record 2, English, - discounting
Record number: 2, Textual support number: 1 OBS
The adjustments imply that future costs and benefits have less value than the same costs and benefits in the present. 3, record 2, English, - discounting
Record number: 2, Textual support number: 2 OBS
discounting: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau. 4, record 2, English, - discounting
Record 2, Key term(s)
- capitalisation
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
- Planification économique
Record 2, Main entry term, French
- actualisation
1, record 2, French, actualisation
correct, feminine noun, standardized
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Procédé mathématique utilisé pour ramener des coûts et des bénéfices futurs à leur valeur actuelle. 2, record 2, French, - actualisation
Record number: 2, Textual support number: 1 OBS
Les ajustements impliquent que des coûts et des bénéfices futurs ont moins de valeur que les mêmes coûts et bénéfices actuels. 2, record 2, French, - actualisation
Record number: 2, Textual support number: 2 OBS
actualisation : terme et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction. 3, record 2, French, - actualisation
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Planificación económica
Record 2, Main entry term, Spanish
- actualización
1, record 2, Spanish, actualizaci%C3%B3n
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Proceso de hallar el valor actual de un monto futuro. 1, record 2, Spanish, - actualizaci%C3%B3n
Record number: 2, Textual support number: 1 CONT
El valor actual se determina multiplicando el monto futuro por la expresión 1 [dividido por] (1+i)n en que i = la tasa de actualización (tasa de interés) y n = al año. En general esta expresión se obtiene en forma de un factor de actualización tomado de un conjunto de tablas de interés compuesto y de descuento. El concepto en que se fundamenta la actualización se designa en ocasiones como el valor temporal del dinero. 1, record 2, Spanish, - actualizaci%C3%B3n
Record 3 - internal organization data 2011-03-22
Record 3, English
Record 3, Subject field(s)
- Corporate Management (General)
Record 3, Main entry term, English
- capitalisation 1, record 3, English, capitalisation
Record 3, Abbreviations, English
Record 3, Synonyms, English
- capitalization 1, record 3, English, capitalization
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Action of converting into capital. 1, record 3, English, - capitalisation
Record number: 3, Textual support number: 1 CONT
The law provides for the increase of capital only by means of new assets brought into the business. However, an increase of capital by means of capitalization of the reserves is also common in Belgium. 1, record 3, English, - capitalisation
Record number: 3, Textual support number: 2 CONT
Capitalization of profits and reserves. 1, record 3, English, - capitalisation
Record 3, French
Record 3, Domaine(s)
- Gestion de l'entreprise (Généralités)
Record 3, Main entry term, French
- incorporation
1, record 3, French, incorporation
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Opérations consistant à augmenter le capital social d'une entreprise en y affectant tout ou partie des réserves antérieurement constituées et des bénéfices non encore affectés. 1, record 3, French, - incorporation
Record number: 3, Textual support number: 1 OBS
L'incorporation, parce qu'elle accroît le montant de capital, permet, d'une part, d'améliorer le portefeuille des propriétaires et de les faire ainsi bénéficier au capital de la croissance de l'entreprise [...], d'autre part, d'augmenter la «surface de la société», dont l'importance du capital est prise en considération pour apprécier ses capacités d'engagements et d'emprunts. 1, record 3, French, - incorporation
Record number: 3, Textual support number: 1 CONT
Incorporation de réserves et de bénéfices. 1, record 3, French, - incorporation
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2008-11-13
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- capitalization
1, record 4, English, capitalization
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- capitalisation 2, record 4, English, capitalisation
correct, Great Britain
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The process of recording expenditures as long-term assets instead of as expenses. 3, record 4, English, - capitalization
Record number: 4, Textual support number: 1 OBS
Financial expenses associated with incorporation, research and development costs and initial establishment expenses are commonly accounted for as assets and depreciated in future financial years. 3, record 4, English, - capitalization
Record number: 4, Textual support number: 1 PHR
capitalization of assets, financial claims, loans, advances 4, record 4, English, - capitalization
Record number: 4, Textual support number: 2 PHR
capitalization of earnings 5, record 4, English, - capitalization
Record number: 4, Textual support number: 2 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 6, record 4, English, - capitalization
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- inscription à l'actif
1, record 4, French, inscription%20%C3%A0%20l%27actif
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- capitalisation 1, record 4, French, capitalisation
correct, feminine noun
- activation 1, record 4, French, activation
correct, feminine noun
- activation de frais 2, record 4, French, activation%20de%20frais
correct, feminine noun, France
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Action de porter une dépense au débit d'un compte d'actif plutôt qu'à un compte de résultat. 1, record 4, French, - inscription%20%C3%A0%20l%27actif
Record number: 4, Textual support number: 1 OBS
Il est commun de comptabiliser comme investissement les frais financiers liés à la construction, ainsi que les dépenses de recherche et de développement, les transferts et les frais de premier établissement. Ces frais sont amortis au cours des exercices suivants. 2, record 4, French, - inscription%20%C3%A0%20l%27actif
Record number: 4, Textual support number: 1 PHR
capitalisation de l'actif, de créances, de prêts ou d'avances 3, record 4, French, - inscription%20%C3%A0%20l%27actif
Record number: 4, Textual support number: 2 OBS
activation de frais : terme extrait du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 4, record 4, French, - inscription%20%C3%A0%20l%27actif
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
Record 4, Main entry term, Spanish
- activación de gastos
1, record 4, Spanish, activaci%C3%B3n%20de%20gastos
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Contabilización de gastos como partidas de activo (inversiones tangibles o intangibles). Es usual contabilizar como inversión los gastos financieros asociados a su construcción, y también los gastos de investigación y desarrollo, los traspasos y los gastos de primer establecimiento. Estos gastos se amortizan en ejercicios posteriores. 1, record 4, Spanish, - activaci%C3%B3n%20de%20gastos
Record number: 4, Textual support number: 1 OBS
activación de gastos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 4, Spanish, - activaci%C3%B3n%20de%20gastos
Record 5 - internal organization data 2008-03-10
Record 5, English
Record 5, Subject field(s)
- Investment
Record 5, Main entry term, English
- capitalization
1, record 5, English, capitalization
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- capitalisation 2, record 5, English, capitalisation
correct, Great Britain
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Investissements et placements
Record 5, Main entry term, French
- capitalisation
1, record 5, French, capitalisation
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Transformation des intérêts sur une somme due en un capital susceptible de produire lui-même des intérêts; détermination de la valeur d'un capital, d'un bien ou d'une entreprise à partir des revenus ou des bénéfices qu'il ou elle produit, faite en divisant les revenus aux bénéfices par le taux de rendement auquel ils correspondent. 2, record 5, French, - capitalisation
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Inversiones
Record 5, Main entry term, Spanish
- capitalización
1, record 5, Spanish, capitalizaci%C3%B3n
correct, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
Transformación de una renta periódica y continua en una masa de capital única y equivalente. 1, record 5, Spanish, - capitalizaci%C3%B3n
Record 6 - internal organization data 1983-12-09
Record 6, English
Record 6, Subject field(s)
- Financial and Budgetary Management
- Stock Exchange
- Foreign Trade
Record 6, Main entry term, English
- capital structure
1, record 6, English, capital%20structure
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- capitalization 2, record 6, English, capitalization
correct
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
The classification by nature of the capital provided to the business by lenders (usually restricted to long-term lenders) and owners. 3, record 6, English, - capital%20structure
Record 6, French
Record 6, Domaine(s)
- Gestion budgétaire et financière
- Bourse
- Commerce extérieur
Record 6, Main entry term, French
- structure du capital
1, record 6, French, structure%20du%20capital
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- structure des capitaux permanents 2, record 6, French, structure%20des%20capitaux%20permanents
correct, feminine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Classement, selon leur nature, des capitaux investis dans une société par ses créanciers (le plus souvent, les créanciers à long terme seulement) et les actionnaires ou associés. 3, record 6, French, - structure%20du%20capital
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Bolsa de valores
- Comercio exterior
Record 6, Main entry term, Spanish
- estructura del capital
1, record 6, Spanish, estructura%20del%20capital
correct, feminine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
Record 6, Textual support, Spanish
Record number: 6, Textual support number: 1 DEF
Fuentes del capital de largo plazo de una compañía . La estructura de capital de una compañía se determina por los números y tipos de acciones que emite y por su dependencia de la deuda de interés fijo. 2, record 6, Spanish, - estructura%20del%20capital
Record number: 6, Textual support number: 1 CONT
Si la rentabilidad real que obtienen los poseedores de las obligaciones es negativa, un contexto inflacionario favorece una disminución de la proporción de obligaciones y un aumento de la proporción de acciones en la estructura de capital de las empresas. 3, record 6, Spanish, - estructura%20del%20capital
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