TERMIUM Plus®

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

WINDING-UP [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2021-01-18

English

Subject field(s)
  • Pensions and Annuities
  • Commercial and Other Bodies (Law)
DEF

The termination or discontinuation of all ... or part ... of a pension plan, usually at the decision of the employer; [and that] results from bankruptcy, corporate restructuring, or downsizing.

PHR

full wind up, partial wind up

Key term(s)
  • wind-up of a pension plan
  • wind-up of a pension
  • winding-up of a pension plan

French

Domaine(s)
  • Pensions et rentes
  • Organismes commerciaux ou non (Droit)
DEF

Résiliation ou cessation de tout […] ou partie […] d'un régime de retraite [qui est] en général à l'initiative de l'employeur [et qui] résulte […] de la faillite, de la restructuration et de la rationalisation d'une entreprise.

PHR

liquidation partielle, liquidation totale

Spanish

Campo(s) temático(s)
  • Pensiones y rentas
  • Organismos comerciales y otros (Derecho)
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Record 2 2015-02-18

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Bankruptcy
  • Foreign Trade
DEF

The termination ... of a business by the conversion of its assets into cash, and distribution of the proceeds, first to the creditors in their order of preference, and the remainder, if any, to the owners in proportion to their holdings.

OBS

liquidation; winding up: terms and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Faillites
  • Commerce extérieur
DEF

Procédure reliée à la dissolution d'une entreprise consistant en l'ensemble des opérations qui sont nécessaires pour mettre un terme à son activité, réaliser son actif, éteindre son passif et dégager la somme que le liquidateur pourra répartir entre les associés ou actionnaires.

Spanish

Campo(s) temático(s)
  • Organismos comerciales y otros (Derecho)
  • Quiebras
  • Comercio exterior
DEF

Proceso que consiste en rematar los activos de la empresa. Una vez vendidos los activos, se procede al pago de las deudas existentes (pasivos) con los fondos provenientes de esas ventas.

Save record 2

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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