TERMIUM Plus®
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PLUS-VALUE CESSION [2 records]
Record 1 - internal organization data 2010-07-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- hidden asset
1, record 1, English, hidden%20asset
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- actif sous-évalué
1, record 1, French, actif%20sous%2D%C3%A9valu%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Actif dont la valeur comptable se situe bien en dessous de sa juste valeur, en raison par exemple d’une plus-value latente ou d’un profit non réalisé. 1, record 1, French, - actif%20sous%2D%C3%A9valu%C3%A9
Record number: 1, Textual support number: 1 OBS
En comptabilité au coût historique, la plus-value ou le profit n’ est généralement comptabilisé que lorsqu'il est réalisé, c'est-à-dire lorsque l'actif(ou le passif) est sorti du patrimoine de l'entité par cession ou échange avec un tiers. 1, record 1, French, - actif%20sous%2D%C3%A9valu%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1981-08-11
Record 2, English
Record 2, Subject field(s)
- Loans
- Real Estate
Record 2, Main entry term, English
- shared appreciation mortgage program 1, record 2, English, shared%20appreciation%20mortgage%20program
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Appreciation: Increase in value over cost or book value. Generally, the term refers to increases resulting from external influences such as rising prices rather than to increases resulting from utility added by action of the owner. 2, record 2, English, - shared%20appreciation%20mortgage%20program
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
- Immobilier
Record 2, Main entry term, French
- régime d'hypothèque avec partage des recettes de la plus-value 1, record 2, French, r%C3%A9gime%20d%27hypoth%C3%A8que%20avec%20partage%20des%20recettes%20de%20la%20plus%2Dvalue
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Hypothèque que le créancier consent à quelqu’un à condition de participer au profit réalisé lors de la revente. 2, record 2, French, - r%C3%A9gime%20d%27hypoth%C3%A8que%20avec%20partage%20des%20recettes%20de%20la%20plus%2Dvalue
Record number: 2, Textual support number: 2 OBS
Plus-value :[C'est le profit] résultant de la différence entre le prix de cession d’un bien et son coût d’acquisition. 3, record 2, French, - r%C3%A9gime%20d%27hypoth%C3%A8que%20avec%20partage%20des%20recettes%20de%20la%20plus%2Dvalue
Record 2, Spanish
Record 2, Textual support, Spanish
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