TERMIUM Plus®
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DIVISIVE REORGANIZATION [3 records]
Record 1 - internal organization data 2008-06-11
Record 1, English
Record 1, Subject field(s)
- Corporate Economics
- Commercial and Other Bodies (Law)
Record 1, Main entry term, English
- spin-off
1, record 1, English, spin%2Doff
correct, see observation
Record 1, Abbreviations, English
Record 1, Synonyms, English
- splitting 2, record 1, English, splitting
correct
- divisive reorganization 3, record 1, English, divisive%20reorganization
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The separation of an existing company into at least two new corporate entities. 4, record 1, English, - spin%2Doff
Record number: 1, Textual support number: 1 OBS
Divisive reorganization: term less frequent. Used at the government of Canada. 4, record 1, English, - spin%2Doff
Record 1, Key term(s)
- spinoff
- spin off
Record 1, French
Record 1, Domaine(s)
- Économie de l'entreprise
- Organismes commerciaux ou non (Droit)
Record 1, Main entry term, French
- scission
1, record 1, French, scission
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- restructuration par scission 2, record 1, French, restructuration%20par%20scission
correct, feminine noun
- réorganisation entraînant une division 3, record 1, French, r%C3%A9organisation%20entra%C3%AEnant%20une%20division
correct, see observation, feminine noun
- spin-off 4, record 1, French, spin%2Doff
anglicism, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Opération par laquelle une société transfère une partie de son patrimoine (division, section, filiale, branche d'activité, etc.), ou la totalité de celui-ci, à une ou plusieurs sociétés qu'elle a constituées à cette fin ou encore à une ou plusieurs filiales préexistantes qui, par la suite, sont détachées de la société mère. 2, record 1, French, - scission
Record number: 1, Textual support number: 1 OBS
Scission : terme proposé par le Comité de terminologie française de l'Ordre des comptables agréés du Québec. 5, record 1, French, - scission
Record number: 1, Textual support number: 2 OBS
Réorganisation entraînant une division : terme moins fréquent, utilisé au gouvernement du Canada. 5, record 1, French, - scission
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Economía empresarial
- Organismos comerciales y otros (Derecho)
Record 1, Main entry term, Spanish
- cesión de empresas filiales
1, record 1, Spanish, cesi%C3%B3n%20de%20empresas%20filiales
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-06-28
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- corporate divisive reorganization 1, record 2, English, corporate%20divisive%20reorganization
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- réorganisation papillon de sociétés
1, record 2, French, r%C3%A9organisation%20papillon%20de%20soci%C3%A9t%C3%A9s
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Projet de loi : juin 94. Notes explicatives. 1, record 2, French, - r%C3%A9organisation%20papillon%20de%20soci%C3%A9t%C3%A9s
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1993-06-01
Record 3, English
Record 3, Subject field(s)
- Management Control
Record 3, Main entry term, English
- divisive reorganization 1, record 3, English, divisive%20reorganization
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Contrôle de gestion
Record 3, Main entry term, French
- réorganisation par fractionnement
1, record 3, French, r%C3%A9organisation%20par%20fractionnement
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Source : Communiqué 93-029. Finances Canada. 1, record 3, French, - r%C3%A9organisation%20par%20fractionnement
Record 3, Spanish
Record 3, Textual support, Spanish
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