TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DISTRIBUTIVE TRANSACTIONS [1 record]

Record 1 2003-02-07

English

Subject field(s)
  • Public Sector Budgeting
  • Financial and Budgetary Management
  • National Accounting
DEF

Transactions by which the income generated in production (value added) is distributed as compensation of employees, taxes on production and imports (less subsidies), and property income to different institutional sectors and the rest of the world; and transactions by which income is redistributed as transfers between institutional sectors and/or the rest of the world.

Key term(s)
  • distributive transactions

French

Domaine(s)
  • Budget des collectivités publiques
  • Gestion budgétaire et financière
  • Comptabilité nationale
CONT

Ce sont les transactions distributives qui établissent des accords pour définir les conditions du partage des charges et des bénéfices (burdens and benefits) de l'activité entre les membres de la collectivité, sur la base de négociations entre des représentants légaux ayant autorité sur leurs mandants.

OBS

Source(s) : Traduction de l'ONU [Organisation des Nations Unies]; Traduction recommandée par l'INSEE [Institut national de la statistique et des études économiques].

OBS

Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU et de celle recommandée par l'INSEE.

Key term(s)
  • transactions distributives
  • opérations de répartition

Spanish

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