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CAPITAL RULE [4 records]
Record 1 - internal organization data 2011-08-25
Record 1, English
Record 1, Subject field(s)
- Banking
Record 1, Main entry term, English
- capital adequacy rule
1, record 1, English, capital%20adequacy%20rule
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capital adequacy standard 1, record 1, English, capital%20adequacy%20standard
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Banque
Record 1, Main entry term, French
- norme en matière de suffisance du capital
1, record 1, French, norme%20en%20mati%C3%A8re%20de%20suffisance%20du%20capital
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- norme d'évaluation de la suffisance du capital 1, record 1, French, norme%20d%27%C3%A9valuation%20de%20la%20suffisance%20du%20capital
correct, feminine noun
- norme de capital 1, record 1, French, norme%20de%20capital
correct, feminine noun
- norme de capitalisation 1, record 1, French, norme%20de%20capitalisation
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Norme relative au pourcentage minimum de l'actif auquel doit correspondre le capital d'une institution financière. La suffisance du capital est déterminée par le rapport entre le capital et l'actif de l'institution financière. Le niveau de capital doit être proportionnel à celui des pertes qu'il peut théoriquement servir à absorber. C'est la raison pour laquelle, depuis quelques années, on tend à développer des normes de capital qui soient fonction des risques associés aux activités de l'institution. 1, record 1, French, - norme%20en%20mati%C3%A8re%20de%20suffisance%20du%20capital
Record 1, Key term(s)
- norme de suffisance du capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Operaciones bancarias
Record 1, Main entry term, Spanish
- normativa de suficiencia del capital
1, record 1, Spanish, normativa%20de%20suficiencia%20del%20capital
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-02-19
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- half-year rule
1, record 2, English, half%2Dyear%20rule
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- half-year capital cost allowance rule 2, record 2, English, half%2Dyear%20capital%20cost%20allowance%20rule
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Half-year rule: Capital cost allowance in year of acquisition. In the year in which an asset is acquired, the claim for capital cost allowance is generally limited to one-half the allowable rate in respect of that asset. 3, record 2, English, - half%2Dyear%20rule
Record number: 2, Textual support number: 1 OBS
Income Tax Act, S. 13(29). 4, record 2, English, - half%2Dyear%20rule
Record 2, Key term(s)
- half-year convention
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- règle de la demi-année
1, record 2, French, r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- règle du demi-taux 2, record 2, French, r%C3%A8gle%20du%20demi%2Dtaux
correct, feminine noun
- règle de la demi-annuité d'amortissement 3, record 2, French, r%C3%A8gle%20de%20la%20demi%2Dannuit%C3%A9%20d%27amortissement
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Règle prévue dans la législation fiscale qui a pour objet de limiter la déduction qu'un contribuable peut demander au titre de l'amortissement d'un bien immobilisé, dans l'année de l'acquisition de ce bien, à la moitié du montant qui serait normalement déductible selon le taux d'amortissement prévu pour la catégorie à laquelle le bien appartient. 2, record 2, French, - r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 13(29). 4, record 2, French, - r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-10-01
Record 3, English
Record 3, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
Record 3, Main entry term, English
- Accounting Order respecting the rule of the minimum for capital expenditures
1, record 3, English, Accounting%20Order%20respecting%20the%20rule%20of%20the%20minimum%20for%20capital%20expenditures
correct, Quebec
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
Record 3, Main entry term, French
- Ordonnance comptable relative à la règle du minimum à des fins d'immobilisations
1, record 3, French, Ordonnance%20comptable%20relative%20%C3%A0%20la%20r%C3%A8gle%20du%20minimum%20%C3%A0%20des%20fins%20d%27immobilisations
correct, Quebec
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-02-28
Record 4, English
Record 4, Subject field(s)
- Banking
Record 4, Main entry term, English
- capital rule 1, record 4, English, capital%20rule
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
The guideline now applies to life insurance companies since off-balance sheet exposures are included in their capital rules. [Office of the Superintendent of Financial Institutions]. 1, record 4, English, - capital%20rule
Record 4, French
Record 4, Domaine(s)
- Banque
Record 4, Main entry term, French
- règle de fonds propres
1, record 4, French, r%C3%A8gle%20de%20fonds%20propres
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- règle de capital 2, record 4, French, r%C3%A8gle%20de%20capital
feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Elle vise maintenant les sociétés d'assurance-vie étant donné que les engagements hors bilan sont compris dans leurs règles de fonds propres. [Bureau du surintendant des institutions financières]. 1, record 4, French, - r%C3%A8gle%20de%20fonds%20propres
Record 4, Spanish
Record 4, Textual support, Spanish
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