TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The method employed in the recording and reporting of transactions.  3, record 1, English, - accounting%20basis

Record number: 1, Textual support number: 1 CONT

When the compiled financial information is intended to be used by a third party[,] a practitioner can accept or continue the engagement only when certain conditions are met. The third party must either be in a position to request and obtain further information from the entity or have agreed with management on the basis of accounting to be applied.  4, record 1, English, - accounting%20basis

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

[Démarche] utilisée pour la comptabilisation des opérations et des faits économiques se rapportant à une entité.  2, record 1, French, - m%C3%A9thode%20de%20comptabilit%C3%A9

Record number: 1, Textual support number: 1 CONT

Lorsqu'il est prévu que les informations financières compilées soient utilisées par un tiers[, ] certaines conditions doivent être remplies avant que le professionnel puisse accepter ou poursuivre une mission de compilation. Le tiers doit pouvoir obtenir des informations supplémentaires auprès de l'entité ou doit avoir convenu avec la direction de la méthode de comptabilité à appliquer.  3, record 1, French, - m%C3%A9thode%20de%20comptabilit%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The date on which the contract is agreed between the parties.  1, record 2, English, - contract%20date

Record number: 2, Textual support number: 1 OBS

contract date: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 2, English, - contract%20date

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Date à laquelle le contrat est convenu entre des tiers.  1, record 2, French, - date%20du%20contrat

Record number: 2, Textual support number: 1 OBS

date du contrat : terme et définition normalisés par l’Organisation internationale de normalisation (ISO) en 1993.  2, record 2, French, - date%20du%20contrat

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

title search: An examination of public records to determine the ownership and encumbrances affecting real property.  2, record 3, English, - title%2Descrow%20search%20cost

Record number: 3, Textual support number: 2 OBS

escrow: The depositing of papers and funds with a neutral third party instructed to carry out an agreement, such as the transfer of a title to real estate.  2, record 3, English, - title%2Descrow%20search%20cost

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

entiercement :(Droit civil) Gage dans lequel un tiers convenu entre les deux parties détient l'objet pour le compte du gagiste.  2, record 3, French, - frais%20de%20recherche%20pour%20la%20mise%20en%20entiercement%20du%20titre

Record number: 3, Textual support number: 2 OBS

Équivalent proposé par la Société centrale d’hypothèques et de logement.  1, record 3, French, - frais%20de%20recherche%20pour%20la%20mise%20en%20entiercement%20du%20titre

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Revolving credit arrangement in the Euromarket, whereby the borrower issues short-term promissory notes (Euronotes) in its own name, generally with maturities of three to six months.  3, record 4, English, - note%20issuance%20facility

Record number: 4, Textual support number: 1 OBS

A group of underwriting banks guarantees the availability of funds by agreeing to purchase any unsold notes at each rollover date, or by writing a standby line of credit. NIFs offer companies the flexibility of short-term financing, and give lenders an opportunity to meet credit needs of borrowers without being required to purchase any unsold notes. The revolving line of credit is often negotiated through a single bank that in turn sells participations to other members of the underwriting syndicate.  3, record 4, English, - note%20issuance%20facility

Record number: 4, Textual support number: 1 CONT

NIF: Note issuance facility. It is difficult to determine when this term was first used but, like "RUF", has become for many the generic term for all manner of euronote issuance facilities irrespective of distribution method. It refers in its accepted sense to a facility using the tender panel distribution method.  4, record 4, English, - note%20issuance%20facility

Record number: 4, Textual support number: 2 OBS

RUFs and NIFs are considered by many as generic terms for any Euronote issuance facility. However, the banks which provide such facilities use varying designations to differentiate their product from those of competitors.  5, record 4, English, - note%20issuance%20facility

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Ouverture de crédit à moyen terme par un établissement financier (ou un groupe d’établissements financiers) qui assure à son client la disponibilité de fonds à court terme moyennant une commission.  1, record 4, French, - facilit%C3%A9%20d%27%C3%A9mission%20garantie

Record number: 4, Textual support number: 1 OBS

l'emprunteur émet, pour placement auprès de tiers, jusqu'à concurrence du montant convenu, des billets à court terme ayant en général une échéance de trois à six mois, successivement pendant une période donnée plus longue, habituellement de cinq à sept ans. L'établissement financier s’engage à acheter les billets que l'emprunteur ne réussit pas à se placer, ou encore à lui fournir un crédit de confirmation.  1, record 4, French, - facilit%C3%A9%20d%27%C3%A9mission%20garantie

Record number: 4, Textual support number: 2 OBS

La facilité d’émission d’effets est accordée à l’emprunteur par un établissement financier (ou un groupe d’établissements financiers) moyennant une commission, ce dernier s’engageant à acheter les billets que l’emprunteur ne réussit pas à placer, ou encore à lui fournir un crédit de soutien.  1, record 4, French, - facilit%C3%A9%20d%27%C3%A9mission%20garantie

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Convenio de mediano plazo que permite a los deudores emitir papel a corto plazo (de tres a seis meses) bajo su propia garantía.  3, record 4, Spanish, - contrato%20de%20emisi%C3%B3n

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The third-party depositary of an escrow.  4, record 5, English, - escrow%20holder

Record number: 5, Textual support number: 1 CONT

The contract provided that plaintiff was to forthwith deposit with the title company, as escrow agent, the sum of $50,000 in the form of an irrevocable letter of credit.  5, record 5, English, - escrow%20holder

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Le gage est parfait :[...] par la remise effective de la chose, qui en est l'objet, au créancier ou à un tiers convenu entre les parties.  1, record 5, French, - tiers%20convenu

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Assurance ayant pour objet de réclamer, à l'amiable ou judiciairement, à un tiers responsable et pour le compte de l'assuré, la réparation pécuniaire d’un préjudice subi par ce dernier et d’assumer, généralement dans la limite d’un maximum convenu, les frais correspondants.  1, record 6, French, - assurance%20recours

Record number: 6, Textual support number: 1 OBS

assurance recours : terme normalisé par l’AFNOR. Extrait de la norme NF-K40-001, reproduite avec l’autorisation de l’AFNOR.  2, record 6, French, - assurance%20recours

Record 6,  Textual support,  Spanish