TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PARENT COMPANY [7 records]
Record 1 - internal organization data 2024-04-29
Record 1, English
Record 1, Subject field(s)
- Corporate Structure
- Commercial and Other Bodies (Law)
- Finance
Record 1, Main entry term, English
- parent company
1, record 1, English, parent%20company
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- parent 2, record 1, English, parent
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A parent company is a single company that has a controlling interest in another company ... Parent companies are formed when they spin off or carve out subsidiaries, or through an acquisition or merger. 3, record 1, English, - parent%20company
Record 1, French
Record 1, Domaine(s)
- Structures de l'entreprise
- Organismes commerciaux ou non (Droit)
- Finances
Record 1, Main entry term, French
- société mère
1, record 1, French, soci%C3%A9t%C3%A9%20m%C3%A8re
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- maison mère 2, record 1, French, maison%20m%C3%A8re
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Société qui détient directement ou indirectement la majorité des participations financières d'une autre ou de plusieurs autres sociétés, ses filiales, et qui exerce par conséquent un pouvoir de contrôle sur celles-ci. 3, record 1, French, - soci%C3%A9t%C3%A9%20m%C3%A8re
Record number: 1, Textual support number: 1 OBS
société mère; maison mère : Selon la majorité des ouvrages de référence consultés, il faut écrire ces termes sans trait d'union. Le nom «mère» mis en apposition s'accorde avec le nom qui le précède. Au pluriel, on écrira donc «sociétés mères» et «maisons mères». 4, record 1, French, - soci%C3%A9t%C3%A9%20m%C3%A8re
Record 1, Key term(s)
- société-mère
- maison-mère
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Estructura de la empresa
- Organismos comerciales y otros (Derecho)
- Finanzas
Record 1, Main entry term, Spanish
- matriz
1, record 1, Spanish, matriz
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- compañía matriz 2, record 1, Spanish, compa%C3%B1%C3%ADa%20matriz
correct, feminine noun
- sociedad matriz 3, record 1, Spanish, sociedad%20matriz
feminine noun
- sociedad central 4, record 1, Spanish, sociedad%20central
feminine noun
- casa matriz 5, record 1, Spanish, casa%20matriz
feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-08-13
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- parent company concept
1, record 2, English, parent%20company%20concept
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- parent company approach 2, record 2, English, parent%20company%20%20approach
correct
- proprietary concept 1, record 2, English, proprietary%20concept
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The parent company concept, sometimes called the proprietary concept, regards control and ownership as two separate and necessary criteria for consolidation. It includes in consolidation only the parent's share of the fair values of the subsidiary's net assets plus the noncontrolling interest's share at book values. 3, record 2, English, - parent%20company%20concept
Record 2, Key term(s)
- parent-company concept
- parent-company approach
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- approche de l'entité consolidante
1, record 2, French, approche%20de%20l%27entit%C3%A9%20consolidante
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode de l'entité consolidante 1, record 2, French, m%C3%A9thode%20de%20l%27entit%C3%A9%20consolidante
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Angle particulier sous lequel peut être abordée la consolidation des états financiers, qui met l'accent sur le fait que, même si les états financiers consolidés s'adressent d'abord et avant tout aux actionnaires de l'entité consolidante, celle-ci contrôle l'ensemble des actifs et des activités de l'entité consolidée. 1, record 2, French, - approche%20de%20l%27entit%C3%A9%20consolidante
Record number: 2, Textual support number: 1 OBS
De plus, on considère que les intérêts de l'entité consolidante dans les actifs et les passifs de l'entité consolidée doivent figurer au coût d'acquisition. 1, record 2, French, - approche%20de%20l%27entit%C3%A9%20consolidante
Record number: 2, Textual support number: 2 OBS
Cette approche justifie le recours à la méthode de la consolidation par intégration globale selon laquelle on intègre aux états financiers de l'entité consolidante l'ensemble des actifs, des passifs, des produits et des charges de l'entité consolidée, même lorsque l'entité consolidante n'a pas la propriété exclusive de l'entité consolidée, mais en ne tenant compte que de la fraction représentative des intérêts de l'entité consolidante dans les justes valeurs des actifs et des passifs de l'entité consolidée à la date de prise de contrôle, et en présentant séparément les intérêts des autres actionnaires de l'entité consolidée, autrement que sous la rubrique des capitaux propres consolidés. 1, record 2, French, - approche%20de%20l%27entit%C3%A9%20consolidante
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2008-03-26
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- parent company financial statements
1, record 3, English, parent%20company%20financial%20statements
correct, plural
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The financial statements of a parent company. 2, record 3, English, - parent%20company%20financial%20statements
Record number: 3, Textual support number: 1 OBS
Compare to "consolidated financial statements." 3, record 3, English, - parent%20company%20financial%20statements
Record 3, Key term(s)
- parent company financial statement
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- états financiers de la société mère
1, record 3, French, %C3%A9tats%20financiers%20de%20la%20soci%C3%A9t%C3%A9%20m%C3%A8re
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
- états financiers individuels de la société mère 2, record 3, French, %C3%A9tats%20financiers%20individuels%20de%20la%20soci%C3%A9t%C3%A9%20m%C3%A8re
correct, masculine noun, plural
- comptes individuels de la société mère 2, record 3, French, comptes%20individuels%20de%20la%20soci%C3%A9t%C3%A9%20m%C3%A8re
correct, masculine noun, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
États financiers établis par une société mère, par opposition aux états financiers consolidés. 2, record 3, French, - %C3%A9tats%20financiers%20de%20la%20soci%C3%A9t%C3%A9%20m%C3%A8re
Record 3, Key term(s)
- état financier de la société mère
- état financier individuel de la société mère
- compte individuel de la société mère
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-06-02
Record 4, English
Record 4, Subject field(s)
- Foreign Trade
- Commercial Establishments
Record 4, Main entry term, English
- intermediate parent company 1, record 4, English, intermediate%20parent%20company
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Commerce extérieur
- Établissements commerciaux
Record 4, Main entry term, French
- société mère intermédiaire
1, record 4, French, soci%C3%A9t%C3%A9%20m%C3%A8re%20interm%C3%A9diaire
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1990-02-14
Record 5, English
Record 5, Subject field(s)
- General Vocabulary
- Taxation
Record 5, Main entry term, English
- immediate parent company 1, record 5, English, immediate%20parent%20company
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Vocabulaire général
- Fiscalité
Record 5, Main entry term, French
- corporation qui, de façon immédiate, est la corporation mère
1, record 5, French, corporation%20qui%2C%20de%20fa%C3%A7on%20imm%C3%A9diate%2C%20est%20la%20corporation%20m%C3%A8re
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1990-02-14
Record 6, English
Record 6, Subject field(s)
- Commercial and Other Bodies (Law)
- Taxation
Record 6, Main entry term, English
- ultimate parent company 1, record 6, English, ultimate%20parent%20company
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Fiscalité
Record 6, Main entry term, French
- corporation qui, au bout du compte, est la corporation mère
1, record 6, French, corporation%20qui%2C%20au%20bout%20du%20compte%2C%20est%20la%20corporation%20m%C3%A8re
feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Source : DSTM-Impôt 1, record 6, French, - corporation%20qui%2C%20au%20bout%20du%20compte%2C%20est%20la%20corporation%20m%C3%A8re
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1988-03-07
Record 7, English
Record 7, Subject field(s)
- Commercial and Other Bodies (Law)
Record 7, Main entry term, English
- ultimate parent company 1, record 7, English, ultimate%20parent%20company
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record 7, French
Record 7, Domaine(s)
- Organismes commerciaux ou non (Droit)
Record 7, Main entry term, French
- compagnie-mère originaire
1, record 7, French, compagnie%2Dm%C3%A8re%20originaire
proposal, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
originaire : qui est à l'origine, à la source même (d'une chose). 2, record 7, French, - compagnie%2Dm%C3%A8re%20originaire
Record 7, Spanish
Record 7, Textual support, Spanish
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