TERMIUM Plus®

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CAPITALIZATION EARNINGS [3 records]

Record 1 2012-03-15

English

Subject field(s)
  • Finance
DEF

A method of determining the economic value of a business by calculating the net present value of its predicted future net income.

French

Domaine(s)
  • Finances
DEF

Mode de détermination de la valeur économique d'une entreprise, qui consiste à calculer la valeur actualisée de ses bénéfices futurs.

Spanish

Save record 1

Record 2 2008-11-13

English

Subject field(s)
  • Finance
  • Accounting
DEF

[The] process of determining the economic value of a firm by calculating the net present value of the firm's future net income.

French

Domaine(s)
  • Finances
  • Comptabilité
DEF

Processus ayant pour objet de déterminer la valeur d'un bien ou d'une entreprise à partir des revenus ou des bénéfices produits, et consistant à diviser ces revenus ou bénéfices par le taux de rendement auquel ils correspondent.

Spanish

Save record 2

Record 3 2006-06-09

English

Subject field(s)
  • Financial Accounting
DEF

[The act of] transferring from retained earnings to a "capital stock" or "capital surplus" account as a result of a stock dividend, or by resolution of the board of directors, with stockholder approval when required.

French

Domaine(s)
  • Comptabilité générale
DEF

Action de virer une partie des bénéfices non répartis à un compte de capital-actions ou de surplus d'apport.

OBS

En France et en Belgique, l'action équivalente consiste à incorporer une partie des réserves au capital d'une société.

Spanish

Save record 3

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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