TERMIUM Plus®
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Consult the Government of Canada’s terminology data bank.
PLUS-VALUE EXPERTISE [1 record]
Record 1 - internal organization data 2001-05-23
Record 1, English
Record 1, Subject field(s)
- Investment
- Real Estate
Record 1, Main entry term, English
- appreciation
1, record 1, English, appreciation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- appreciation in value 2, record 1, English, appreciation%20in%20value
correct
- appreciation in the value 3, record 1, English, appreciation%20in%20the%20value
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
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 action of the owner. 4, record 1, English, - appreciation
Record 1, Key term(s)
- appreciated value
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Immobilier
Record 1, Main entry term, French
- plus-value
1, record 1, French, plus%2Dvalue
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- appréciation 2, record 1, French, appr%C3%A9ciation
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Accroissement de la valeur d’un bien, par rapport à son coût d’acquisition ou à sa valeur comptable, qui se produit sans que ce bien ait subi des transformations qui expliqueraient l’augmentation de valeur. 3, record 1, French, - plus%2Dvalue
Record number: 1, Textual support number: 1 OBS
En règle générale, le terme «appreciation» désigne les plus-values attribuables à des facteurs externes comme la hausse des prix plutôt qu'à la bonne gestion d’un bien par son propriétaire. On entend aussi par «plus-value» l'accroissement de la valeur d’un bien entre deux expertises successives, ou encore la différence positive entre la valeur d’expertise d’un bien et sa valeur comptable. 3, record 1, French, - plus%2Dvalue
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Inversiones
- Bienes raíces
Record 1, Main entry term, Spanish
- apreciación
1, record 1, Spanish, apreciaci%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Incremento del valor de un activo como una acción, obligación, mercancía, divisa o bien inmobiliario. Se reconoce contablemente esta apreciación mediante la revalorización, aunque en el lenguaje común existe cierta confusión en el uso de estos términos. 2, record 1, Spanish, - apreciaci%C3%B3n
Record number: 1, Textual support number: 1 OBS
apreciación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - apreciaci%C3%B3n
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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