TERMIUM Plus®

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EPONGER DEFICIT [4 records]

Record 1 1998-10-05

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Financial and Budgetary Management
DEF

A court-approved realignment of the capital structure of a limited company, in which debt holders and the various classes of shareholders give up some (or all) of their rights and claims upon the company, the assets of the company are restated to values that are more realistic under current operating conditions, and the retained earnings account is begun anew.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Gestion budgétaire et financière
DEF

Refonte de la composition du capital d’une société éprouvant des difficultés financières, approuvée par le tribunal et ayant généralement pour effet de restreindre les droits des créanciers et des diverses catégories d’actionnaires, d’éponger le déficit en portant à zéro le solde du compte Bénéfices non répartis et d’attribuer aux éléments de l'actif une valeur plus réaliste qui tient compte de la situation dans laquelle se trouve l'entreprise à ce moment là.

Spanish

Save record 1

Record 2 1997-03-11

English

Subject field(s)
  • Foreign Trade
  • Finance
  • Government Accounting

French

Domaine(s)
  • Commerce extérieur
  • Finances
  • Comptabilité publique

Spanish

Save record 2

Record 3 1996-10-25

English

Subject field(s)
  • Financial and Budgetary Management
DEF

A levy on stockholders, owners of beneficial interests, members of a club, and others, for the purpose of raising additional capital or absorbing a loss.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Argent frais demandé aux actionnaires, associés ou autres pour augmenter le capital de l'entreprise ou éponger son déficit.

Spanish

Save record 3

Record 4 1983-03-10

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances
OBS

Subvention pour parer au déficit, pour éponger le déficit.

Spanish

Save record 4

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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