TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CESSION BIENS [16 records]
Record 1 - internal organization data 2024-04-03
Record 1, English
Record 1, Subject field(s)
- Bankruptcy
- Trade
- Accounting
Record 1, Main entry term, English
- bankruptcy
1, record 1, English, bankruptcy
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The condition of insolvency, in which the assets of a debtor have been turned over to a receiver or trustee for administration. 2, record 1, English, - bankruptcy
Record number: 1, Textual support number: 1 PHR
international bankruptcy procedure. 3, record 1, English, - bankruptcy
Record 1, French
Record 1, Domaine(s)
- Faillites
- Commerce
- Comptabilité
Record 1, Main entry term, French
- faillite
1, record 1, French, faillite
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- banqueroute 2, record 1, French, banqueroute
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans la langue générale, état d’une personne (physique ou morale) dont un tribunal a constaté la cessation des paiements. 3, record 1, French, - faillite
Record number: 1, Textual support number: 1 OBS
Au Canada, la faillite est la situation juridique d’une personne qui a fait cession de ses biens ou contre laquelle une ordonnance de séquestre a été émise. 3, record 1, French, - faillite
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Quiebras
- Comercio
- Contabilidad
Record 1, Main entry term, Spanish
- quiebra
1, record 1, Spanish, quiebra
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- bancarrota 2, record 1, Spanish, bancarrota
correct, feminine noun
- falencia 3, record 1, Spanish, falencia
correct, see observation, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Estado de insolvencia en que el activo de un deudor se ha entregado a un síndico o fideicomisario judicial para su administración. 4, record 1, Spanish, - quiebra
Record number: 1, Textual support number: 1 PHR
procedimiento internacional de quiebra. 5, record 1, Spanish, - quiebra
Record number: 1, Textual support number: 1 OBS
quiebra; bancarrota: términos extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 1, Spanish, - quiebra
Record number: 1, Textual support number: 2 OBS
falencia: lengua administrativa. 7, record 1, Spanish, - quiebra
Record 2 - internal organization data 2017-04-28
Record 2, English
Record 2, Subject field(s)
- Decisions (Practice and Procedural Law)
Record 2, Main entry term, English
- vesting order
1, record 2, English, vesting%20order
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An order of a court under which property passes as effectually as it would under a conveyance ... 2, record 2, English, - vesting%20order
Record number: 2, Textual support number: 1 CONT
Where a transfer or assignment of property is ordered, the judge ... may grant a vesting order. 3, record 2, English, - vesting%20order
Record 2, French
Record 2, Domaine(s)
- Décisions (Droit judiciaire)
Record 2, Main entry term, French
- ordonnance d'envoi en possession
1, record 2, French, ordonnance%20d%27envoi%20en%20possession
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Lorsqu'il ordonne un transfert ou une cession de biens, le juge [...] b) peut accorder une ordonnance d’envoi en possession. 2, record 2, French, - ordonnance%20d%27envoi%20en%20possession
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2015-11-16
Record 3, English
Record 3, Subject field(s)
- Law of Contracts (common law)
- Property Law (common law)
- Special-Language Phraseology
Record 3, Main entry term, English
- assignment of future property
1, record 3, English, assignment%20of%20future%20property
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
In such a case what purports to be an assignment is nothing more than an agreement to assign, under which even in equity nothing is capable of passing until the subject-matter comes into present existence. 1, record 3, English, - assignment%20of%20future%20property
Record 3, French
Record 3, Domaine(s)
- Droit des contrats (common law)
- Droit des biens et de la propriété (common law)
- Phraséologie des langues de spécialité
Record 3, Main entry term, French
- cession de biens futurs
1, record 3, French, cession%20de%20biens%20futurs
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Le cédant ne peut céder que les biens dont il est propriétaire; il peut, toutefois, céder des biens futurs, mais la cession n’ a effet à l'égard de ces biens qu'à compter du moment où il en devient propriétaire. 2, record 3, French, - cession%20de%20biens%20futurs
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2014-11-03
Record 4, English
Record 4, Subject field(s)
- Bankruptcy
Record 4, Main entry term, English
- authorized assignment
1, record 4, English, authorized%20assignment
correct, Canada
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Authorized assignment for the benefit of creditors generally. 2, record 4, English, - authorized%20assignment
Record 4, French
Record 4, Domaine(s)
- Faillites
Record 4, Main entry term, French
- cession autorisée
1, record 4, French, cession%20autoris%C3%A9e
correct, feminine noun, Canada
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 PHR
Cession générale autorisée de biens au profit des créanciers; cession autorisée de biens au profit des créanciers en général 2, record 4, French, - cession%20autoris%C3%A9e
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2012-09-17
Record 5, English
Record 5, Subject field(s)
- Law of Security
- Property Law (common law)
Record 5, Main entry term, English
- secured party of record
1, record 5, English, secured%20party%20of%20record
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
After disclosure of an assignment or registration of a statement of assignments under this section, the assignee becomes the secured party of record. 2, record 5, English, - secured%20party%20of%20record
Record 5, French
Record 5, Domaine(s)
- Droit des sûretés
- Droit des biens et de la propriété (common law)
Record 5, Main entry term, French
- créancier garanti inscrit
1, record 5, French, cr%C3%A9ancier%20garanti%20inscrit
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- partie garantie inscrite 2, record 5, French, partie%20garantie%20inscrite
feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Après la divulgation d’une cession ou de l'enregistrement d’une déclaration de cession en application du présent article, le cessionnaire devient la partie garantie inscrite. [Loi sur les sûretés relatives aux biens personnels, 1987. ] 2, record 5, French, - cr%C3%A9ancier%20garanti%20inscrit
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2011-08-12
Record 6, English
Record 6, Subject field(s)
- Economic Doctrines, Systems and Policies
- Market Structure (Trade)
Record 6, Main entry term, English
- market economy
1, record 6, English, market%20economy
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- market-oriented economy 2, record 6, English, market%2Doriented%20economy
correct
- market-based economy 2, record 6, English, market%2Dbased%20economy
correct
- free-enterprise economy 3, record 6, English, free%2Denterprise%20economy
correct
- free-market economy 4, record 6, English, free%2Dmarket%20economy
correct
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
An economic system in which decisions about the allocation of resources and production are made on the basis of prices generated by voluntary exchanges between producers, consumers, workers and owners of factors of production. 5, record 6, English, - market%20economy
Record number: 6, Textual support number: 1 OBS
Decision making in such an economy is decentralized - i.e., decisions are made independently by groups and individuals in the economy rather than by central planners. Market economies usually also involve a system of private ownership of the means of production - i.e., they are capitalist economies. However, market economies can function to some extent under social ownership. 5, record 6, English, - market%20economy
Record 6, French
Record 6, Domaine(s)
- Doctrines, systèmes et politiques économiques
- Morphologie des marchés (Commerce)
Record 6, Main entry term, French
- économie de marché
1, record 6, French, %C3%A9conomie%20de%20march%C3%A9
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- économie libérale 2, record 6, French, %C3%A9conomie%20lib%C3%A9rale
correct, feminine noun, France
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Économie dans laquelle les agents économiques concentrent leur activité productive sur un nombre limité de biens ou de services et dans laquelle presque tous les biens et services sont directement accessibles, les prix de cession et les quantités échangées étant fixées librement par les acheteurs et les vendeurs. 1, record 6, French, - %C3%A9conomie%20de%20march%C3%A9
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Doctrinas, políticas y sistemas económicos
- Estructura del mercado (Comercio)
Record 6, Main entry term, Spanish
- economía de mercado
1, record 6, Spanish, econom%C3%ADa%20de%20mercado
correct, feminine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
- economía de mercado libre 2, record 6, Spanish, econom%C3%ADa%20de%20mercado%20libre
correct, feminine noun
Record 6, Textual support, Spanish
Record number: 6, Textual support number: 1 DEF
En sentido estricto, es el sistema económico en el cual, la asignación de recursos está determinada nada más por la oferta y la demanda aunque en la realidad existen limitaciones en todos los países a las libertades del mercado. 2, record 6, Spanish, - econom%C3%ADa%20de%20mercado
Record number: 6, Textual support number: 1 OBS
La economía de mercado, se contrapone normalmente a la centralizada, o a la de planificación. 3, record 6, Spanish, - econom%C3%ADa%20de%20mercado
Record 7 - internal organization data 2010-09-29
Record 7, English
Record 7, Subject field(s)
- Government Contracts
- Phraseology
Record 7, Main entry term, English
- make an assignment for the benefit of creditors
1, record 7, English, make%20an%20assignment%20for%20the%20benefit%20of%20creditors
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
make an assignment for the benefit of creditors: extracted from the Standard Acquisition Clauses and Conditions (SACC) Manual, produced by Public Works and Government Services Canada. 2, record 7, English, - make%20an%20assignment%20for%20the%20benefit%20of%20creditors
Record 7, French
Record 7, Domaine(s)
- Marchés publics
- Phraséologie
Record 7, Main entry term, French
- faire cession de ses biens à ses créanciers
1, record 7, French, faire%20cession%20de%20ses%20biens%20%C3%A0%20ses%20cr%C3%A9anciers
correct
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
faire cession de ses biens à ses créanciers : extrait du Guide des clauses et conditions uniformisées d’achat(CCUA) de Travaux publics et Services gouvernementaux Canada. 2, record 7, French, - faire%20cession%20de%20ses%20biens%20%C3%A0%20ses%20cr%C3%A9anciers
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2007-01-15
Record 8, English
Record 8, Subject field(s)
- Bankruptcy
Record 8, Main entry term, English
- go bankrupt
1, record 8, English, go%20bankrupt
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
- declare bankruptcy 2, record 8, English, declare%20bankruptcy
correct
- fail 3, record 8, English, fail
Record 8, Textual support, English
Record 8, French
Record 8, Domaine(s)
- Faillites
Record 8, Main entry term, French
- faire faillite
1, record 8, French, faire%20faillite
correct
Record 8, Abbreviations, French
Record 8, Synonyms, French
- déposer son bilan 2, record 8, French, d%C3%A9poser%20son%20bilan
correct
- être déclaré en cessation de paiements 2, record 8, French, %C3%AAtre%20d%C3%A9clar%C3%A9%20en%20cessation%20de%20paiements
correct
- se déclarer en cessation de paiements 2, record 8, French, se%20d%C3%A9clarer%20en%20cessation%20de%20paiements
correct
- faire aveu de faillite 2, record 8, French, faire%20aveu%20de%20faillite
correct
- être déclaré en cessation de paiement 2, record 8, French, %C3%AAtre%20d%C3%A9clar%C3%A9%20en%20cessation%20de%20paiement
correct
- être déclaré en cessation des paiements 2, record 8, French, %C3%AAtre%20d%C3%A9clar%C3%A9%20en%20cessation%20des%20paiements
correct
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Dans la langue courante, être déclaré ou se déclarer dans l’impossibilité de faire face à son passif exigible avec son actif disponible. 2, record 8, French, - faire%20faillite
Record number: 8, Textual support number: 1 OBS
Au Canada, est en faillite la personne qui a fait cession de ses biens ou contre laquelle une ordonnance de séquestre a été rendue. 2, record 8, French, - faire%20faillite
Record 8, Spanish
Record 8, Campo(s) temático(s)
- Quiebras
Record 8, Main entry term, Spanish
- declararse en quiebra 1, record 8, Spanish, declararse%20en%20quiebra
Record 8, Abbreviations, Spanish
Record 8, Synonyms, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2003-04-10
Record 9, English
Record 9, Subject field(s)
- Law of Estates (common law)
- Property Law (common law)
Record 9, Main entry term, English
- distribution of the property
1, record 9, English, distribution%20of%20the%20property
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
There shall be included among the debts which under the Assignments and Preferences Act, the Winding-Up Act and the Trustees Act, are, in the distribution of the property in the case of an assignment or death or in the distribution of the assets of a company being wound up under those Acts respectively, to be paid in priority to all other debts ... 1, record 9, English, - distribution%20of%20the%20property
Record 9, French
Record 9, Domaine(s)
- Droit successoral (common law)
- Droit des biens et de la propriété (common law)
Record 9, Main entry term, French
- répartition des biens
1, record 9, French, r%C3%A9partition%20des%20biens
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Dans les créances qui, en application de la Loi sur les cessions et préférences, de la Loi sur la liquidation des compagnies et de la Loi sur les fiduciaires, entrent respectivement dans la répartition des biens en cas de cession ou décès ou dans la répartition des actifs d’une compagnie en liquidation en application de ces lois, et doivent être payées en priorité sur toutes les autres créances [...] 1, record 9, French, - r%C3%A9partition%20des%20biens
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2003-04-07
Record 10, English
Record 10, Subject field(s)
- Taxation
Record 10, Main entry term, English
- registration fees
1, record 10, English, registration%20fees
correct, plural
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record 10, Key term(s)
- registration fee
Record 10, French
Record 10, Domaine(s)
- Fiscalité
Record 10, Main entry term, French
- droits d'inscription
1, record 10, French, droits%20d%27inscription
correct, masculine noun, plural
Record 10, Abbreviations, French
Record 10, Synonyms, French
- droits d'immatriculation 1, record 10, French, droits%20d%27immatriculation
correct, masculine noun, plural
- droits d'enregistrement 1, record 10, French, droits%20d%27enregistrement
correct, masculine noun, plural
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Dans certains pays, impôts prélevés lors de l'inscription de certaines opérations assujetties à la formalité de l'enregistrement(achat de biens fonciers, cession d’actions, etc.) 1, record 10, French, - droits%20d%27inscription
Record 10, Key term(s)
- droit d'inscription
- droit d'immatriculation
- droit d'enregistrement
Record 10, Spanish
Record 10, Campo(s) temático(s)
- Sistema tributario
Record 10, Main entry term, Spanish
- derecho de registro
1, record 10, Spanish, derecho%20de%20registro
correct, masculine noun
Record 10, Abbreviations, Spanish
Record 10, Synonyms, Spanish
- derecho de inscripción 1, record 10, Spanish, derecho%20de%20inscripci%C3%B3n
correct, masculine noun
Record 10, Textual support, Spanish
Record 11 - internal organization data 2001-09-20
Record 11, English
Record 11, Subject field(s)
- Bankruptcy
Record 11, Main entry term, English
- assignment for the benefit of creditors generally
1, record 11, English, assignment%20for%20the%20benefit%20of%20creditors%20generally
correct, Canada
Record 11, Abbreviations, English
Record 11, Synonyms, English
- assignment for the general benefit of creditors 2, record 11, English, assignment%20for%20the%20general%20benefit%20of%20creditors
correct, New Brunswick, Ontario
- assignment for the benefit of creditors 3, record 11, English, assignment%20for%20the%20benefit%20of%20creditors
correct, Ontario
- assignment 4, record 11, English, assignment
correct, Canada, Ontario
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
The action by which an individual or company (assignor) transfers legal title to property to a trustee (assignee), who is empowered to administer and liquidate the property and to distribute the proceeds to the creditors. 5, record 11, English, - assignment%20for%20the%20benefit%20of%20creditors%20generally
Record number: 11, Textual support number: 1 OBS
assignment for the benefit of creditors: term and text 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. 6, record 11, English, - assignment%20for%20the%20benefit%20of%20creditors%20generally
Record 11, French
Record 11, Domaine(s)
- Faillites
Record 11, Main entry term, French
- cession de biens au profit des créanciers
1, record 11, French, cession%20de%20biens%20au%20profit%20des%20cr%C3%A9anciers
correct, feminine noun, Ontario
Record 11, Abbreviations, French
Record 11, Synonyms, French
- cession de biens au profit des créanciers en général 2, record 11, French, cession%20de%20biens%20au%20profit%20des%20cr%C3%A9anciers%20en%20g%C3%A9n%C3%A9ral
correct, feminine noun, Canada, Ontario
- cession dans l'intérêt général des créanciers 3, record 11, French, cession%20dans%20l%27int%C3%A9r%C3%AAt%20g%C3%A9n%C3%A9ral%20des%20cr%C3%A9anciers
correct, feminine noun, New Brunswick
- cession 4, record 11, French, cession
correct, feminine noun, Canada, New Brunswick
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
En droit civil, la notion juridique qui se rapproche le plus de celle de la common law est la «cession de biens»; le résultat en est le même, mais la façon de procéder diffère. Dans la cession de biens, le débiteur traite directement avec ses créanciers alors que en common law, le débiteur fait intervenir un mandataire entre lui et ses créanciers. 5, record 11, French, - cession%20de%20biens%20au%20profit%20des%20cr%C3%A9anciers
Record 11, Key term(s)
- cession de biens
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1999-10-06
Record 12, English
Record 12, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Finance
Record 12, Main entry term, English
- Income Tax Amendments Act, 1997
1, record 12, English, Income%20Tax%20Amendments%20Act%2C%201997
correct, Canada
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
The long title of the Act is: An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretion Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certains Acts related to the Income Tax Act. 1, record 12, English, - Income%20Tax%20Amendments%20Act%2C%201997
Record 12, French
Record 12, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Finances
Record 12, Main entry term, French
- Loi de 1997 modifiant l'impôt sur le revenu
1, record 12, French, Loi%20de%201997%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Titre au long de la loi : Loi modifiant la Loi de l'impôt sur le revenu, les Règles concernant l'application de l'impôt sur le revenu, la Loi sur la faillite et l'insolvabilité, le Régime de pensions du Canada, la Loi sur les allocations spéciales pour enfants, la Loi sur les arrangements avec les créanciers des compagnies, la Loi sur l'exportation et l'importation de biens culturels, la Loi sur les douanes, le Tarif des douanes, la Loi sur l'assurance-emploi, la Loi sur la taxe d’accise, la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces, la Loi sur l'interprétation des conventions en matière d’impôts sur le revenu, la Loi sur la sécurité de la vieillesse, la Loi sur la Cour canadienne de l'impôt, la Loi sur la cession du droit au remboursement en matière d’impôt, la Loi sur l'assurance-chômage, la Loi sur les paiements de transition du grain de l'Ouest et certaines lois liées à la Loi de l'impôt sur le revenu. 1, record 12, French, - Loi%20de%201997%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu
Record number: 12, Textual support number: 2 OBS
Nous avons dû inscrire le titre de cette loi en Observation car il est trop long pour être inscrit en synonyme au-dessous du titre abrégé. Seul le bloc Justification peut accepter le nombre de caractères requis. 2, record 12, French, - Loi%20de%201997%20modifiant%20l%27imp%C3%B4t%20sur%20le%20revenu
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1998-08-28
Record 13, English
Record 13, Subject field(s)
- Accounting
Record 13, Main entry term, English
- transfer of significant risks and rewards of ownership
1, record 13, English, transfer%20of%20significant%20risks%20and%20rewards%20of%20ownership
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- transfer of substantially all the benefits and risks of ownership 1, record 13, English, transfer%20of%20substantially%20all%20the%20benefits%20and%20risks%20of%20ownership
correct
Record 13, Textual support, English
Record 13, French
Record 13, Domaine(s)
- Comptabilité
Record 13, Main entry term, French
- transfert des risques et avantages importants inhérents à la propriété
1, record 13, French, transfert%20des%20risques%20et%20avantages%20importants%20inh%C3%A9rents%20%C3%A0%20la%20propri%C3%A9t%C3%A9
correct, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Critère général déterminant le moment ou la méthode de constatation de certaines opérations, notamment les opérations portant sur la vente de biens, les contrats de location et les opérations comportant une cession de créances. L'application de ce critère vise à donner primauté à la substance économique de l'opération sur la forme juridique de celle-ci en déterminant si, en fait, le cédant ou le bailleur a transféré à l'acheteur ou au preneur les risques et avantages importants inhérents à la propriété des biens vendus ou loués ou des créances cédées. 1, record 13, French, - transfert%20des%20risques%20et%20avantages%20importants%20inh%C3%A9rents%20%C3%A0%20la%20propri%C3%A9t%C3%A9
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1998-08-13
Record 14, English
Record 14, Subject field(s)
- Investment
- Financial Accounting
Record 14, Main entry term, English
- distribution
1, record 14, English, distribution
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
- capital distribution 1, record 14, English, capital%20distribution
correct
- equity distribution 1, record 14, English, equity%20distribution
correct
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
Compare to «contribution». 2, record 14, English, - distribution
Record 14, French
Record 14, Domaine(s)
- Investissements et placements
- Comptabilité générale
Record 14, Main entry term, French
- distribution prélevée sur les capitaux propres
1, record 14, French, distribution%20pr%C3%A9lev%C3%A9e%20sur%20les%20capitaux%20propres
correct, feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- remboursement de capital 1, record 14, French, remboursement%20de%20capital
correct, masculine noun
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Diminution des capitaux propres résultant du versement d’espèces, de la cession de biens ou de la prestation de services à l'exploitant, aux associés, ou aux actionnaires, ou de la prise en charge par l'entreprise de dettes de l'exploitant, des associés ou des actionnaires. Les distributions prélevées sur les capitaux propres diminuent la participation de l'exploitant, des associés ou des actionnaires dans l'entreprise. 1, record 14, French, - distribution%20pr%C3%A9lev%C3%A9e%20sur%20les%20capitaux%20propres
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1991-11-13
Record 15, English
Record 15, Subject field(s)
- Stock Exchange
- Investment
Record 15, Main entry term, English
- not in good delivery
1, record 15, English, not%20in%20good%20delivery
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
The following are examples of certificates that are deemed not in good delivery for settlement: A defaced or torn certificate. A certificate registered in the name of a firm or corporation that has made an assignment for the benefit of creditors or has been declared bankrupt. 2, record 15, English, - not%20in%20good%20delivery
Record 15, French
Record 15, Domaine(s)
- Bourse
- Investissements et placements
Record 15, Main entry term, French
- pas de bonne livraison
1, record 15, French, pas%20de%20bonne%20livraison
correct, feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
Les certificats suivants sont réputés comme n’ étant «pas de bonne livraison» : un certificat griffonné ou déchiré; un certificat immatriculé au nom d’une firme ou d’une société qui a fait cession de ses biens en faveur de ses créanciers ou qui a été déclarée en faillite; [...] 2, record 15, French, - pas%20de%20bonne%20livraison
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1982-08-19
Record 16, English
Record 16, Subject field(s)
- Bankruptcy
Record 16, Main entry term, English
- commit an act of bankruptcy
1, record 16, English, commit%20an%20act%20of%20bankruptcy
verb
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record 16, French
Record 16, Domaine(s)
- Faillites
Record 16, Main entry term, French
- commettre un acte de faillite 1, record 16, French, commettre%20un%20acte%20de%20faillite
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Un débiteur commet un acte de faillite quand il fait une cession de ses biens à un syndic au profit de ses créanciers, que cette cession soit autorisée ou non par la présente loi. 1, record 16, French, - commettre%20un%20acte%20de%20faillite
Record 16, Spanish
Record 16, Textual support, Spanish
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