TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ESCOMPTE EMISSION ACTIONS [2 records]
Record 1 - internal organization data 2010-11-29
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
Record 1, Main entry term, English
- share discount
1, record 1, English, share%20discount
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- discount on shares 2, record 1, English, discount%20on%20shares
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount by which the market value of a share drops below its par value. 3, record 1, English, - share%20discount
Record 1, French
Record 1, Domaine(s)
- Bourse
Record 1, Main entry term, French
- escompte d'émission d'actions
1, record 1, French, escompte%20d%27%C3%A9mission%20d%27actions
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- escompte à l'émission d'actions 1, record 1, French, escompte%20%C3%A0%20l%27%C3%A9mission%20d%27actions
correct, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Excédent de la valeur nominale des actions sur leur prix d’émission. 1, record 1, French, - escompte%20d%27%C3%A9mission%20d%27actions
Record number: 1, Textual support number: 1 OBS
En règle générale, la loi interdit l'émission d’actions à escompte. 1, record 1, French, - escompte%20d%27%C3%A9mission%20d%27actions
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-06-17
Record 2, English
Record 2, Subject field(s)
- Commercial Law
- Stock Exchange
- Amalgamation and Partnerships (Finance)
Record 2, Main entry term, English
- shareholder rights plan
1, record 2, English, shareholder%20rights%20plan
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- stockholder rights plan 2, record 2, English, stockholder%20rights%20plan
- shareowner rights plan 3, record 2, English, shareowner%20rights%20plan
- shareholder protection rights plan 4, record 2, English, shareholder%20protection%20rights%20plan
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A shareholder rights plan is an agreement between a public company and a trustee under which "rights" are created that attach to the fully-participating voting equity securities (i.e. usually the common shares) of a public company. The rights entitle shareholders, other than a shareholder who has acquired a specified percentage of the outstanding shares of the target (usually 20%), to buy newly-issued shares at a substantial discount from the trading price. 1, record 2, English, - shareholder%20rights%20plan
Record 2, French
Record 2, Domaine(s)
- Droit commercial
- Bourse
- Fusion, absorption et coparticipation (Finances)
Record 2, Main entry term, French
- régime de droits de souscription
1, record 2, French, r%C3%A9gime%20de%20droits%20de%20souscription
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- régime de droits des actionnaires 2, record 2, French, r%C3%A9gime%20de%20droits%20des%20actionnaires
correct, masculine noun
- régime de protection des droits des actionnaires 3, record 2, French, r%C3%A9gime%20de%20protection%20des%20droits%20des%20actionnaires
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
S’il existe divers types de pilules empoisonnées, la plus commune est sans doute le régime de droits de souscription [...] Essentiellement, le régime consiste en l'émission de droits aux actionnaires actuels de la société leur permettant d’acquérir, pour chaque action qu'ils détiennent, une nouvelle action de la cible à un prix escompté(habituellement la moitié de la valeur sur le marché). Les droits sont exercés lorsqu'un actionnaire acquiert des actions lui donnant un pourcentage d’actionnariat supérieur à celui permis dans le régime(typiquement 20%) sans obtenir l'approbation du conseil d’administration ou sans respecter les conditions de l'offre permise décrite au régime. 1, record 2, French, - r%C3%A9gime%20de%20droits%20de%20souscription
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.
- Date Modified: