TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

An adjustment in the capital structure of a limited company involving changes in the nature and amounts of the various classes of shares and other components of shareholders' equity; asset carrying values in the accounts remain unchanged.  3, record 1, English, - recapitalization

Record number: 1, Textual support number: 1 OBS

Reorganization of capital. Source: Income Tax Act, S. 86.  4, record 1, English, - recapitalization

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Changement apporté à la composition du capital d'une société et dont l'effet est de modifier la nature et le montant des diverses catégories d'actions et d'autres éléments des capitaux propres, sans toutefois changer la valeur comptable des éléments de l'actif.  4, record 1, French, - restructuration%20du%20capital

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Alteración que hace una empresa en la estructura de su capital, al cambiar bonos por acciones o acciones preferentes por comunes.  2, record 1, Spanish, - recapitalizaci%C3%B3n

Record number: 1, Textual support number: 1 OBS

La recapitalización se puede originar debido una bancarrota.  2, record 1, Spanish, - recapitalizaci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  4, record 2, English, - convertible%20adjustable%20preferred%20stock

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Action privilégiée comportant à la fois un droit de conversion en actions d'une autre catégorie et le droit à un dividende prioritaire à taux variable.  1, record 2, French, - action%20privil%C3%A9gi%C3%A9e%20convertible%20%C3%A0%20taux%20variable

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Tipo de acciones preferentes cuyo porcentaje de dividendos es ajustable en relación con los tipos de interés de la deuda del tesoro. Son convertibles en acciones ordinarias.  1, record 2, Spanish, - acci%C3%B3n%20preferente%20convertible%20con%20porcentaje%20variables

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Share into which the capital of a stock company is divided, without special rights or obligations. Ordinary shares entitle their owners to vote and receive an annual dividend after interest is paid to bondholders and preferential shares receive the agreed dividend.  5, record 3, English, - common%20share

Record number: 3, Textual support number: 1 CONT

Common shares are corporate securities that represent ownership in a company and give the stockholder a vote in the selection of management and a proportionate but unspecified claim on profits.  6, record 3, English, - common%20share

Record number: 3, Textual support number: 1 OBS

ordinary share: According to the sources consulted, in England "equity" is synonymous with "ordinary share".  7, record 3, English, - common%20share

Record number: 3, Textual support number: 2 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  8, record 3, English, - common%20share

Record number: 3, Textual support number: 3 OBS

common share: term used in the context of the Strategic and Operating Review of the federal government of Canada.  9, record 3, English, - common%20share

Record number: 3, Textual support number: 4 OBS

ordinary share: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  10, record 3, English, - common%20share

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Action accordant généralement à son titulaire le droit de voter aux assemblées générales ainsi que celui de participer, sans restrictions particulières, aux résultats de la société et à l'excédent de son actif sur son passif en cas de liquidation.  3, record 3, French, - action%20ordinaire

Record number: 3, Textual support number: 1 OBS

action ordinaire : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 3, French, - action%20ordinaire

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Parte en la que se subdivide el capital de una sociedad anónima sin derechos u obligaciones especiales. Las acciones ordinarias dan a su propietario el derecho a voto y el derecho a recibir un dividendo anual después del pago de los intereses a los obligacionistas y del dividendo de las acciones preferentes.  3, record 3, Spanish, - acci%C3%B3n%20ordinaria

Record number: 3, Textual support number: 1 OBS

acción ordinaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 3, Spanish, - acci%C3%B3n%20ordinaria

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A class of preferred capital stock that, in addition to a dividend at a fixed annual rate, participates with common stock in any distribution of income and sometimes in the residual distribution on liquidation of the company.  3, record 4, English, - participating%20stock

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Ensemble des actions conférant à leurs détenteurs un privilège de participation aux bénéfices de la société émettrice et parfois à l'actif de celle-ci en cas de liquidation.  2, record 4, French, - capital%2Dactions%20avec%20privil%C3%A8ge%20de%20participation

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Holdings of securities by an individual or institution.  3, record 5, English, - portfolio

Record number: 5, Textual support number: 1 CONT

A portfolio may contain debt securities, preferred and common stocks of various types of enterprises and other types of securities.  3, record 5, English, - portfolio

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Ensemble des titres de placement que détient un investisseur en vue d'en tirer un revenu direct ou une plus-value.  2, record 5, French, - portefeuille

Record number: 5, Textual support number: 1 CONT

Un portefeuille peut contenir des titres d'emprunt, des actions privilégiées et des actions ordinaires de différentes entreprises ainsi que d'autres titres.  3, record 5, French, - portefeuille

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Conjunto de títulos-valores que posee un individuo o institución como inversión.  5, record 5, Spanish, - cartera%20de%20valores

Record number: 5, Textual support number: 1 CONT

Un portafolio o cartera puede estar constituido por bonos, obligaciones hipotecarias, cédulas, acciones preferentes, acciones comunes, etcétera, de diferentes tipos de empresas.  4, record 5, Spanish, - cartera%20de%20valores

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Preferred stock that has preferential claim on dividends and assets over other preferred issues and common stock.  5, record 6, English, - first%20preferred%20shares

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Actions privilégiées qui prennent rang avant les autres catégories d'actions privilégiées et les actions ordinaires quant au paiement des dividendes et quant à la répartition de l'actif lors de la liquidation de la société émettrice.  2, record 6, French, - actions%20privil%C3%A9gi%C3%A9es%20de%20premier%20rang

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A class of capital stock with special rights or restrictions as compared with other classes of stock of the same company. The preference will generally attach to the distribution of dividends at a fixed annual rate, with or without priority for return of capital on liquidation. The restrictions generally apply to voting rights.  8, record 7, English, - preferred%20stock

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Type d'actions ayant une priorité sur les actions ordinaires pour le paiement des dividendes ou en cas de liquidation des actifs.  4, record 7, French, - capital%2Dactions%20privil%C3%A9gi%C3%A9

Record number: 7, Textual support number: 1 OBS

On trouve à la fois les expressions «actions de préférence» et «actions préférentielles» dans les textes de l'IASB [International Accounting Standards Board].  4, record 7, French, - capital%2Dactions%20privil%C3%A9gi%C3%A9

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Voting in accordance with the statutes of a company, which normally implies one vote for each of the normal shares that make up the share capital of the company. One may have shares but no vote, preferential shares with no vote, founding shares with a reinforced vote and, in the case of some North American companies, cumulative shares.  1, record 8, English, - statutory%20voting

Record number: 8, Textual support number: 1 OBS

statutory voting: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 8, English, - statutory%20voting

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Votation en accord avec les statuts d'une société où le vote est concédé en raison d'une voix pour chaque action normale du capital social. Il peut également exister des actions sans droit de vote, des actions préférentielles sans voix, des actions de fondation à voix renforcée et dans certains statuts de sociétés américaines la possibilité de vote multiple pour le conseil, ce qui facilite la représentation des minorités.  1, record 8, French, - votation%20statutaire

Record number: 8, Textual support number: 1 OBS

votation statutaire : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 8, French, - votation%20statutaire

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Votación de acuerdo con los estatutos de una sociedad que suelen otorgar un voto a cada acción normal en las que se divide el capital social. Puede haber acciones sin voto, acciones preferentes sin voto, acciones de fundador con voto reforzado y, en algunos estatutos de sociedades norteamericanas, la posibilidad de voto múltiple para el consejo, lo que facilita la representación de las minorías.  1, record 8, Spanish, - votaci%C3%B3n%20estatutaria

Record number: 8, Textual support number: 1 OBS

votación estatutaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 8, Spanish, - votaci%C3%B3n%20estatutaria

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Percentage of the total votes to which a shareholder is entitled. Often equivalent to financial participation, since each share is normally entitled to one vote. However, they may differ if shares have no voting rights (for example, preferential shares) or have multiple voting rights, or in the case of pyramid participation.  1, record 9, English, - voting%20rights%20participation

Record number: 9, Textual support number: 1 OBS

voting rights participation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 9, English, - voting%20rights%20participation

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Pourcentage d'un associé sur les votes totaux pouvant être émis dans une société. Normalement chaque action a droit à un vote et donc la participation politique et économique coïncident. Elles diffèrent lorsqu'il y a des actions sans droit de vote (par exemple les privilégiées), des actions à vote multiple (dans d'autres pays) ou une structure de holding en cascade (l'associé a des actions par une personne interposée et il n'y a pas un seul propriétaire de tout le capital).  1, record 9, French, - participation%20politique

Record number: 9, Textual support number: 1 OBS

participation politique : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 9, French, - participation%20politique

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Porcentaje que sobre los votos totales que se pueden emitir en una sociedad tiene un socio. Normalmente cada acción tiene derecho a un voto por lo que la participación política y económica coinciden. Difieren cuando hay acciones sin derecho a voto(por ejemplo, las preferentes), acciones con voto múltiple(en otros países) o piramidación(el socio tiene acciones a través de una interpuesta donde no es propietario de todo el capital).  1, record 9, Spanish, - participaci%C3%B3n%20pol%C3%ADtica

Record number: 9, Textual support number: 1 OBS

participación política: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 9, Spanish, - participaci%C3%B3n%20pol%C3%ADtica