TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A risk of loss that is the result of possible undesirable interest rate fluctuations.  5, record 1, English, - interest%20rate%20risk

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Risque couru par une entité du fait d’une évolution défavorable des taux d’intérêt pratiqués sur les marchés.  5, record 1, French, - risque%20de%20taux%20d%26rsquo%3Bint%C3%A9r%C3%AAt

Record number: 1, Textual support number: 1 OBS

Cette évolution peut avoir un effet direct sur les flux de trésorerie associés à un actif ou à un passif financier(risque de flux de trésorerie rattaché à un taux d’intérêt variable) ou sur la valeur d’un actif ou d’un passif financier(risque de prix rattaché à un taux d’intérêt fixe).  5, record 1, French, - risque%20de%20taux%20d%26rsquo%3Bint%C3%A9r%C3%AAt

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Riesgo de pérdida a raíz de posibles fluctuaciones indeseables en la tasa de interés.  2, record 1, Spanish, - riesgo%20de%20inter%C3%A9s

Record number: 1, Textual support number: 1 OBS

riesgo de interés: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 1, Spanish, - riesgo%20de%20inter%C3%A9s

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Viewing Distance at Computer Workstations. ... Accommodation is when the lens capsule in your eye changes shape to focus on a close object. The eyes have a default accommodation distance, called the resting point of accommodation (RPA). That is the distance at which the eyes focus when there is nothing to focus on. In total darkness our eyes are set to focus at a particular distance, so that if the lights were turned on, an object at that distance would be in clear focus. The RPA averages 30 inches for younger people and gets farther away with age.  5, record 2, English, - resting%20point%20of%20accommodation

Record number: 2, Textual support number: 2 CONT

... reading from a computer screen ... Our eyes have what is called a "dark focus." This is the point in space where your focus would be if your eyes were totally relaxed. Imagine a pitch black room. In such an environment, where you can't see anything, your eyes are actually focusing on a fixed point in space, that is why it is called the "dark" focus. This focus is known as the Resting Point of Accommodation (RPA) and is unique to every individual, but it usually rests more than three feet away from your face (and does not depend on time of day or age).  6, record 2, English, - resting%20point%20of%20accommodation

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

État passif de l'accommodation de l'œil en absence de stimulation(lorsqu'un sujet est plongé dans l'obscurité ou lorsqu'il fixe un espace lumineux vide).  1, record 2, French, - position%20de%20repos%20de%20l%26rsquo%3Baccommodation

Record number: 2, Textual support number: 1 OBS

L’accommodation, de la position de repos au punctum proximum, serait la réponse à la stimulation du système parasympathique; l’accommodation de la position de repos au punctum remotum serait la réponse à la stimulation du système sympathique.  1, record 2, French, - position%20de%20repos%20de%20l%26rsquo%3Baccommodation

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Pasivo que comprende el pasivo exigible a largo plazo y el exigible consolidado.  3, record 3, Spanish, - pasivo%20fijo

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

"the exposure draft describes three alternative ways of accounting for deferred taxes: the deferral, liability and combination approaches".  1, record 4, English, - liability%20approach

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

"L'exposé-sondage décrit trois méthodes de comptabilisation des impôts reportés : la méthode du report fixe, celle du passif fiscal et la méthode mixte".  1, record 4, French, - m%C3%A9thode%20du%20passif%20fiscal

Record number: 4, Textual support number: 1 OBS

On fait référence à l’exposé-sondage relatif aux impôts sur les bénéfices des sociétés publié en novembre 1988 par le C.N.C. de l’ICCA.  2, record 4, French, - m%C3%A9thode%20du%20passif%20fiscal

Record 4,  Textual support,  Spanish