TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DIVIDEND [6 records]
Record 1 - internal organization data 2010-12-17
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- dividend
1, record 1, English, dividend
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- patronage allocation 2, record 1, English, patronage%20allocation
correct
- patronage dividend 3, record 1, English, patronage%20dividend
correct
- patronage return 4, record 1, English, patronage%20return
correct
- patronage refund 5, record 1, English, patronage%20refund
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A portion of the net earnings that is distributed periodically to each member in proportion to the value of his or her purchases from the cooperative during the period since the last dividend. 6, record 1, English, - dividend
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- ristourne
1, record 1, French, ristourne
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- ristourne aux membres 2, record 1, French, ristourne%20aux%20membres
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Somme remise, en fin d'exercice, aux membres d'une coopérative proportionnellement au chiffre d'affaires de chacun. 3, record 1, French, - ristourne
Record number: 1, Textual support number: 1 PHR
Recevoir, toucher, verser une ristourne. 4, record 1, French, - ristourne
Record number: 1, Textual support number: 2 PHR
Ristourne collective, individuelle. Partage de la ristourne, type de ristourne. 4, record 1, French, - ristourne
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- reembolso a los prestatarios
1, record 1, Spanish, reembolso%20a%20los%20prestatarios
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Dividendo repartido por una cooperativa de consumo. 2, record 1, Spanish, - reembolso%20a%20los%20prestatarios
Record 2 - internal organization data 2010-12-15
Record 2, English
Record 2, Subject field(s)
- Bankruptcy
- Finance
Record 2, Main entry term, English
- dividend
1, record 2, English, dividend
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An amount distributed to creditors, pro rata, out of the net amount realized in a bankrupt estate. 2, record 2, English, - dividend
Record 2, French
Record 2, Domaine(s)
- Faillites
- Finances
Record 2, Main entry term, French
- dividende
1, record 2, French, dividende
correct, masculine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- dividende de liquidation 1, record 2, French, dividende%20de%20liquidation
correct, masculine noun, Canada
- boni de liquidation 1, record 2, French, boni%20de%20liquidation
correct, masculine noun, Belgium, France
- acompte sur liquidation 1, record 2, French, acompte%20sur%20liquidation
correct, masculine noun, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Quote-part des sommes provenant de la réalisation des biens d'un failli, attribuée à chacun des créanciers. 1, record 2, French, - dividende
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-08-02
Record 3, English
Record 3, Subject field(s)
- Stock Exchange
- Investment
Record 3, Main entry term, English
- dividend
1, record 3, English, dividend
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- payout 2, record 3, English, payout
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An amount of earnings declared by the board of directors for distribution to the shareholders of a limited company in proportion to their holdings, having regard for the respective rights of various classes of capital stock. 3, record 3, English, - dividend
Record number: 3, Textual support number: 1 CONT
Usually paid in cash, dividends may also be distributed in the form of additional shares of stock. 4, record 3, English, - dividend
Record 3, French
Record 3, Domaine(s)
- Bourse
- Investissements et placements
Record 3, Main entry term, French
- dividende
1, record 3, French, dividende
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Partie du bénéfice de l'exercice qu'une société distribue à ses actionnaires en proportion des actions que ceux-ci détiennent, compte tenu des droits attachés à chaque type d'actions. 2, record 3, French, - dividende
Record number: 3, Textual support number: 1 OBS
En France et en Belgique, on distingue le «premier dividende» (aussi appelé en France «intérêt statutaire») correspondant au dividende prévu par les statuts, et le «second dividende» appelé «superdividende», c'est-à-dire l'excédent du dividende versé sur le premier dividende statutaire. 2, record 3, French, - dividende
Record number: 3, Textual support number: 2 OBS
Lorsque le terme «dividende» est utilisé sans complément, il s'agit généralement d'un dividende en numéraire. 2, record 3, French, - dividende
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Bolsa de valores
- Inversiones
Record 3, Main entry term, Spanish
- dividendo
1, record 3, Spanish, dividendo
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
El pago que se hace a los accionistas con cargo a las utilidades obtenidas por la empresa, y cuyo importe es decretado por la asamblea general ordinaria de accionistas, para ser distribuido a prorrata entre el número de acciones en circulación. 2, record 3, Spanish, - dividendo
Record number: 3, Textual support number: 1 OBS
dividendo: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 3, Spanish, - dividendo
Record 4 - internal organization data 2004-07-13
Record 4, English
Record 4, Subject field(s)
- Mathematics
- Computer Mathematics
Record 4, Main entry term, English
- dividend
1, record 4, English, dividend
correct, standardized
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
Number that is divided by the divisor. 2, record 4, English, - dividend
Record number: 4, Textual support number: 1 OBS
dividend: term standardized by CSA. 3, record 4, English, - dividend
Record 4, French
Record 4, Domaine(s)
- Mathématiques
- Mathématiques informatiques
Record 4, Main entry term, French
- dividende
1, record 4, French, dividende
correct, masculine noun, standardized
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Nombre à diviser par un autre. 2, record 4, French, - dividende
Record number: 4, Textual support number: 1 OBS
dividende : terme normalisé par la CSA. 3, record 4, French, - dividende
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Matemáticas
- Matemáticas para computación
Record 4, Main entry term, Spanish
- dividendo
1, record 4, Spanish, dividendo
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Operando utilizado en la división. 1, record 4, Spanish, - dividendo
Record number: 4, Textual support number: 1 CONT
El dividendo se divide por el divisor, dando por resultado el cociente y el residuo. 1, record 4, Spanish, - dividendo
Record 5 - internal organization data 1998-08-13
Record 5, English
Record 5, Subject field(s)
- Financial Institutions
- Loans
Record 5, Main entry term, English
- dividend
1, record 5, English, dividend
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A patronage return to the customers or members of a co-operative. 2, record 5, English, - dividend
Record 5, French
Record 5, Domaine(s)
- Institutions financières
- Prêts et emprunts
Record 5, Main entry term, French
- intérêts sur parts sociales
1, record 5, French, int%C3%A9r%C3%AAts%20sur%20parts%20sociales
correct, masculine noun, plural
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Intérêts versés sur les parts sociales des coopératives d'épargne et de crédit. 1, record 5, French, - int%C3%A9r%C3%AAts%20sur%20parts%20sociales
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1996-11-20
Record 6, English
Record 6, Subject field(s)
- Life Insurance
- Insurance
Record 6, Main entry term, English
- dividend
1, record 6, English, dividend
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- policy dividend 2, record 6, English, policy%20dividend
correct
- policyowner's dividend 3, record 6, English, policyowner%27s%20dividend
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
A return of part of the premium on participating insurance to reflect the difference between the assumptions made in the premium charged and actual mortality, expense and investment experience. 4, record 6, English, - dividend
Record 6, French
Record 6, Domaine(s)
- Assurance sur la vie
- Assurances
Record 6, Main entry term, French
- participation aux excédents
1, record 6, French, participation%20aux%20exc%C3%A9dents
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- participation aux bénéfices 1, record 6, French, participation%20aux%20b%C3%A9n%C3%A9fices
correct, feminine noun
- participation 2, record 6, French, participation
correct, feminine noun
- quote-part des bénéfices 1, record 6, French, quote%2Dpart%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Somme attribuée aux titulaires de contrats d'assurance-vie avec participation lorsque le produit des primes reçues par la compagnie d'assurances dépasse les prestations versées aux bénéficiaires, plus les frais d'administration et une marge bénéficiaire normale. 1, record 6, French, - participation%20aux%20exc%C3%A9dents
Record number: 6, Textual support number: 1 OBS
La participation peut être attribuée à l'assuré de différentes manières : en réduction de la prime d'assurance à payer, en espèces, en augmentation de la couverture d'assurance, sous forme d'assurance libérée ou encore en dépôt portant intérêt pour le compte de l'assuré. 1, record 6, French, - participation%20aux%20exc%C3%A9dents
Record 6, Spanish
Record 6, Textual support, Spanish
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