TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NETO PATRIMONIAL [3 records]
Record 1 - internal organization data 2020-11-18
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
Record 1, Main entry term, English
- stock split
1, record 1, English, stock%20split
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- split-up 2, record 1, English, split%2Dup
correct
- splitup 3, record 1, English, splitup
correct
- share split 4, record 1, English, share%20split
correct
- stock split-up 5, record 1, English, stock%20split%2Dup
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An increase in the number of shares of a class of capital stock, with no change in the total dollar amount of the class, but with a converse reduction in the par or stated value of each of the shares. 6, record 1, English, - stock%20split
Record number: 1, Textual support number: 1 OBS
A specified number of new shares is issued in exchange for one old share. 6, record 1, English, - stock%20split
Record number: 1, Textual support number: 2 OBS
stock split-up; split-up: terms reproduced from "The Encyclopedia of Banking and Finance," Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material. 7, record 1, English, - stock%20split
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
Record 1, Main entry term, French
- fractionnement d'actions
1, record 1, French, fractionnement%20d%27actions
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- division d'actions 2, record 1, French, division%20d%27actions
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Opération qui consiste à remplacer chaque action en circulation d'une catégorie donnée par un nombre déterminé de nouvelles actions de la même catégorie, multipliant ainsi le nombre d'actions en circulation de la catégorie concernée. 1, record 1, French, - fractionnement%20d%27actions
Record number: 1, Textual support number: 1 OBS
Cette procédure a également pour conséquence le fractionnement de son cours de bourse dans les mêmes proportions. Elle permet ainsi une diffusion plus large du titre. 3, record 1, French, - fractionnement%20d%27actions
Record number: 1, Textual support number: 2 OBS
division : terme publié au Journal officiel de France du 22 septembre 2000. 4, record 1, French, - fractionnement%20d%27actions
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Bolsa de valores
- Inversiones
Record 1, Main entry term, Spanish
- desdoblamiento de acciones
1, record 1, Spanish, desdoblamiento%20de%20acciones
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- fraccionamiento de acciones 2, record 1, Spanish, fraccionamiento%20de%20acciones
correct, masculine noun
- pulverización de las acciones 3, record 1, Spanish, pulverizaci%C3%B3n%20de%20las%20acciones
correct, feminine noun
- división de acciones 4, record 1, Spanish, divisi%C3%B3n%20de%20acciones
correct, feminine noun
- split 1, record 1, Spanish, split
avoid, anglicism, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Emisión de acciones nuevas que se distribuye a los accionistas sin incrementar su capital total. 3, record 1, Spanish, - desdoblamiento%20de%20acciones
Record number: 1, Textual support number: 1 CONT
El [...] desdoblamiento de acciones consiste en multiplicar el número de acciones por un determinado factor, reduciendo el valor nominal de las mismas. No supone, por lo tanto, aportación alguna a la sociedad. El capital social y el neto patrimonial permanecen invariables y lo único que aumenta es el número de acciones en circulación. 5, record 1, Spanish, - desdoblamiento%20de%20acciones
Record number: 1, Textual support number: 2 CONT
El objeto de una pulverización de las acciones consiste en reducir el precio promedio de cotización de las acciones para promover su venta. 3, record 1, Spanish, - desdoblamiento%20de%20acciones
Record number: 1, Textual support number: 1 OBS
desdoblamiento de acciones: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, recomienda el término "desdoblamiento" como alternativa al anglicismo "split". 6, record 1, Spanish, - desdoblamiento%20de%20acciones
Record 2 - internal organization data 2008-02-18
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- equity accounting
1, record 2, English, equity%20accounting
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- equity method 2, record 2, English, equity%20method
correct
- equity method of accounting 3, record 2, English, equity%20method%20of%20accounting
correct
- equity accounting method 4, record 2, English, equity%20accounting%20method
correct
- consolidated method of accounting 5, record 2, English, consolidated%20method%20of%20accounting
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A basis of accounting for long-term intercorporate investments whereby the investment is initially recorded at cost and the carrying value adjusted thereafter to show the investor's pro rata share of the post-acquisition earnings or losses of the investee computed on a consolidated basis; dividends received reduce the recorded carrying value of the investment. 6, record 2, English, - equity%20accounting
Record number: 2, Textual support number: 1 OBS
Compare to "cost method" "cost method for long-term investments" and "market (value) method". 7, record 2, English, - equity%20accounting
Record number: 2, Textual support number: 2 OBS
equity method: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 8, record 2, English, - equity%20accounting
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthode de la mise en équivalence
1, record 2, French, m%C3%A9thode%20de%20la%20mise%20en%20%C3%A9quivalence
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- comptabilisation à la valeur de consolidation 2, record 2, French, comptabilisation%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun, Canada
- méthode de la comptabilisation à la valeur de consolidation 3, record 2, French, m%C3%A9thode%20de%20la%20comptabilisation%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun, Canada
- méthode de la comptabilisation des participations à la valeur de consolidation 4, record 2, French, m%C3%A9thode%20de%20la%20comptabilisation%20des%20participations%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun, Canada
- comptabilisation des participations à la valeur de consolidation 4, record 2, French, comptabilisation%20des%20participations%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun, Canada
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode de comptabilisation d'une participation en vertu de laquelle l'entité détentrice, exerçant une influence notable sur l'entité émettrice, enregistre sa participation au coût d'acquisition et, par la suite, augmente ou diminue ce montant pour tenir compte, dans la détermination de son résultat net, de sa quote-part des résultats enregistrés, après la prise de participation, par l'entité émettrice, compte tenu de toutes les régularisations qu'il y aurait lieu d'apporter à ces résultats si les états financiers (ou comptes) étaient consolidés. L'entité doit également déduire du montant de la participation sa quote-part des dividendes versés ou déclarés par l'entité émettrice. 1, record 2, French, - m%C3%A9thode%20de%20la%20mise%20en%20%C3%A9quivalence
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- puesta en equivalencia
1, record 2, Spanish, puesta%20en%20equivalencia
correct, feminine noun, Spain
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- método de participación 2, record 2, Spanish, m%C3%A9todo%20de%20participaci%C3%B3n
correct, masculine noun, Latin America
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Adecuación periódica del valor en que se contabiliza la inversión de una sociedad matriz en una subsidiaria, teniendo en cuenta el neto patrimonial de la filial y no el coste de adquisición de la inversión. 1, record 2, Spanish, - puesta%20en%20equivalencia
Record number: 2, Textual support number: 1 OBS
puesta en equivalencia: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 2, Spanish, - puesta%20en%20equivalencia
Record 3 - internal organization data 2003-02-20
Record 3, English
Record 3, Subject field(s)
- Accounting
- National Accounting
- Government Accounting
Record 3, Main entry term, English
- net worth
1, record 3, English, net%20worth
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- net wealth 2, record 3, English, net%20wealth
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Result of deducting current liabilities from total assets. 3, record 3, English, - net%20worth
Record number: 3, Textual support number: 1 OBS
net worth: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 3, English, - net%20worth
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Comptabilité nationale
- Comptabilité publique
Record 3, Main entry term, French
- valeur nette
1, record 3, French, valeur%20nette
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Valeur d'une entité égale à la différence entre la valeur de ses actifs et la valeur de ses passifs. 1, record 3, French, - valeur%20nette
Record number: 3, Textual support number: 1 OBS
Il peut exister une différence appréciable entre la valeur nette comptable d'une entité calculée à partir de son bilan et sa valeur nette réelle puisque, dans un bilan traditionnel, certains éléments sont sous-évalués alors que d'autres sont surévalués. Or, une valeur nette réelle doit tenir compte de ces plus-values et de ces moins-values latentes. 1, record 3, French, - valeur%20nette
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
- Contabilidad nacional
- Contabilidad pública
Record 3, Main entry term, Spanish
- neto patrimonial
1, record 3, Spanish, neto%20patrimonial
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- patrimonio neto 2, record 3, Spanish, patrimonio%20neto
masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Resultado de deducir del activo total de la empresa el pasivo exigible. 3, record 3, Spanish, - neto%20patrimonial
Record number: 3, Textual support number: 1 OBS
neto patrimonial : término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 3, Spanish, - neto%20patrimonial
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