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CAPITAL RESERVES [9 records]
Record 1 - internal organization data 2017-02-15
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- share capital and reserves 1, record 1, English, share%20capital%20and%20reserves
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
share capital and reserves: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - share%20capital%20and%20reserves
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- capital et réserves
1, record 1, French, capital%20et%20r%C3%A9serves
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
capital et réserves : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - capital%20et%20r%C3%A9serves
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-01-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- reserve
1, record 2, English, reserve
correct, noun, Canada, United States
Record 2, Abbreviations, English
Record 2, Synonyms, English
- capital reserve 2, record 2, English, capital%20reserve
correct, Great Britain
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An amount that, though not required to meet a liability or contingency known or admitted or a decline in value that has already occurred, has been appropriated from retained earnings or other surplus, at the discretion of management or pursuant to the requirements of a statute, the instrument of incorporation or by-laws of a corporation, a trust indenture or other agreement, for a specific or general purpose such as a future decline in inventory values, general contingencies, future plant extension and redemption of stock or bonds. 3, record 2, English, - reserve
Record 2, Key term(s)
- reserves
- capital reserves
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 2, Main entry term, French
- réserve
1, record 2, French, r%C3%A9serve
correct, feminine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- affectation 1, record 2, French, affectation
correct, feminine noun, Canada
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Montant affecté à une fin générale ou particulière, prélevé sur les bénéfices non répartis ou un autre poste du surplus, et qui, contrairement à la provision, n'a pas pour objet de constater une obligation réelle ou un passif éventuel ni la dépréciation d'une valeur active à la date de l'arrêté des comptes. 1, record 2, French, - r%C3%A9serve
Record number: 2, Textual support number: 1 OBS
Les réserves sont de deux sortes : 1) les réserves légales, statutaires ou contractuelles, par exemple la réserve à laquelle donne lieu le rachat d'actions et la réserve pour fonds d'amortissement relatif au remboursement d'obligations, et 2) les réserves facultatives instituées à la discrétion de la direction, par exemple la réserve pour dépréciation éventuelle des stocks, la réserve pour éventualités et la réserve pour expansion. Les réserves ont pratiquement disparu des bilans des entreprises commerciales et industrielles nord-américaines puisque l'on préfère maintenant faire connaître par voie de notes complémentaires les affectations de bénéfices non répartis et les restrictions qui peuvent être imposées à l'entreprise quant à la distribution de ses ressources. 1, record 2, French, - r%C3%A9serve
Record 2, Key term(s)
- réserves
- affectations
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 2, Main entry term, Spanish
- reserva
1, record 2, Spanish, reserva
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Beneficios netos conservados a disposición de la empresa y no incorporados al capital, con la finalidad de constituir un fondo con el cual hace frente a las contingencias propias de la gestión empresarial. 1, record 2, Spanish, - reserva
Record 3 - internal organization data 2008-10-24
Record 3, English
Record 3, Subject field(s)
- Titles of Forms
- Taxation
- Real Estate
Record 3, Main entry term, English
- Summary of Reserves on Dispositions of Capital Property
1, record 3, English, Summary%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property
correct, Canada
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Canada Revenue Agency's form T2017 E. 2, record 3, English, - Summary%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property
Record 3, French
Record 3, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
- Immobilier
Record 3, Main entry term, French
- Sommaire des provisions concernant des dispositions d'immobilisations
1, record 3, French, Sommaire%20des%20provisions%20concernant%20des%20dispositions%20d%27immobilisations
correct, masculine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Formulaire T2017 F de l'Agence du revenu du Canada. 2, record 3, French, - Sommaire%20des%20provisions%20concernant%20des%20dispositions%20d%27immobilisations
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2000-01-26
Record 4, English
Record 4, Subject field(s)
- Titles of Forms
- Taxation
Record 4, Main entry term, English
- Calculation of Reserves on Dispositions of Capital Property
1, record 4, English, Calculation%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property
correct, Canada
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Publication number +T3 SCH 2 of Revenue Canada. 1, record 4, English, - Calculation%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property
Record 4, French
Record 4, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 4, Main entry term, French
- Calcul des provisions relatives aux dispositions d'immobilisations
1, record 4, French, Calcul%20des%20provisions%20relatives%20aux%20dispositions%20d%27immobilisations
correct, masculine noun, Canada
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Publication numéro +T3 SCH 2 de Revenu Canada. 1, record 4, French, - Calcul%20des%20provisions%20relatives%20aux%20dispositions%20d%27immobilisations
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1999-07-19
Record 5, English
Record 5, Subject field(s)
- Titles of Forms
- Taxation
Record 5, Main entry term, English
- summary of reserves on capital dispositions
1, record 5, English, summary%20of%20reserves%20on%20capital%20dispositions
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual (TOM) 40(10)0-A1, of Revenue Canada, 2-1999. 2, record 5, English, - summary%20of%20reserves%20on%20capital%20dispositions
Record 5, French
Record 5, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 5, Main entry term, French
- sommaire des réserves concernant des dispositions de biens en immobilisation
1, record 5, French, sommaire%20des%20r%C3%A9serves%20concernant%20des%20dispositions%20de%20biens%20en%20immobilisation
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), Revenu Canada, 2-1999. 2, record 5, French, - sommaire%20des%20r%C3%A9serves%20concernant%20des%20dispositions%20de%20biens%20en%20immobilisation
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1989-06-08
Record 6, English
Record 6, Subject field(s)
- Titles of Documents and Works
- Banking
Record 6, Main entry term, English
- Section IV-Additional Annual Information to the Consolidated Return of Revenue, Expenses, and Changes in Capital and Reserves
1, record 6, English, Section%20IV%2DAdditional%20Annual%20Information%20to%20the%20Consolidated%20Return%20of%20Revenue%2C%20Expenses%2C%20and%20Changes%20in%20Capital%20and%20Reserves
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Record 6, French
Record 6, Domaine(s)
- Titres de documents et d'œuvres
- Banque
Record 6, Main entry term, French
- Section IV - Renseignements additionnels relatifs au relevé annuel consolidé des revenus, dépenses et modifications du capital et des réserves
1, record 6, French, Section%20IV%20%2D%20Renseignements%20additionnels%20relatifs%20au%20relev%C3%A9%20annuel%20consolid%C3%A9%20des%20revenus%2C%20d%C3%A9penses%20et%20modifications%20du%20capital%20et%20des%20r%C3%A9serves
correct, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1989-01-15
Record 7, English
Record 7, Subject field(s)
- Titles of Documents and Works
- Banking
Record 7, Main entry term, English
- Consolidated Return of Revenue, Expenses and Changes in Capital and Reserves
1, record 7, English, Consolidated%20Return%20of%20Revenue%2C%20Expenses%20and%20Changes%20in%20Capital%20and%20Reserves
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Record 7, French
Record 7, Domaine(s)
- Titres de documents et d'œuvres
- Banque
Record 7, Main entry term, French
- Relevé consolidé des revenus, dépenses et modifications du capital et des réserves
1, record 7, French, Relev%C3%A9%20consolid%C3%A9%20des%20revenus%2C%20d%C3%A9penses%20et%20modifications%20du%20capital%20et%20des%20r%C3%A9serves
correct
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1987-05-12
Record 8, English
Record 8, Subject field(s)
- Titles of Documents and Works
- Banking
Record 8, Main entry term, English
- Supplement to the Consolidated Return of Revenue, Expenses and Changes in Capital and Reserves
1, record 8, English, Supplement%20to%20the%20Consolidated%20Return%20of%20Revenue%2C%20Expenses%20and%20Changes%20in%20Capital%20and%20Reserves
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, French
Record 8, Domaine(s)
- Titres de documents et d'œuvres
- Banque
Record 8, Main entry term, French
- Supplément du relevé consolidé des revenus, dépenses et modifications du capital et des réserves
1, record 8, French, Suppl%C3%A9ment%20du%20relev%C3%A9%20consolid%C3%A9%20des%20revenus%2C%20d%C3%A9penses%20et%20modifications%20du%20capital%20et%20des%20r%C3%A9serves
correct
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1987-05-05
Record 9, English
Record 9, Subject field(s)
- Titles of Documents and Works
- Banking
Record 9, Main entry term, English
- Consolidated Return of Revenue, Expenses and Changes in Capital and Reserves
1, record 9, English, Consolidated%20Return%20of%20Revenue%2C%20Expenses%20and%20Changes%20in%20Capital%20and%20Reserves
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Titres de documents et d'œuvres
- Banque
Record 9, Main entry term, French
- Relevé consolidé des revenus, dépenses et modifications du capital et des réserves
1, record 9, French, Relev%C3%A9%20consolid%C3%A9%20des%20revenus%2C%20d%C3%A9penses%20et%20modifications%20du%20capital%20et%20des%20r%C3%A9serves
correct
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Textual support, Spanish
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