TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CAPITAL DIFFERE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-10-21

English

Subject field(s)
  • Financial and Budgetary Management
  • Investment
  • Stock Exchange
  • Financial Accounting
DEF

... a security or other contract that may entitle its holder to obtain common stock during the reporting period or after the end of the reporting period.

OBS

potential ordinary share: term used by the International Accounting Standards Board.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Investissements et placements
  • Bourse
  • Comptabilité générale
DEF

Titre ou autre contrat qui peut donner à son détenteur le droit de recevoir une ou plusieurs actions ordinaires : titre convertible en actions ordinaires, option sur actions ordinaires, bon de souscription d'actions ordinaires, accord d'émission conditionnelle d'actions ordinaires, etc.

OBS

Pour le calcul du résultat dilué par action, on tient compte uniquement des effets des actions ordinaires potentielles dilutives.

Spanish

Save record 1

Record 2 2008-02-18

English

Subject field(s)
  • Life Insurance
DEF

Current value of an amount payable in the event that the insured is still alive at a future date. To calculate the actuary value, a financial discount must be applied (taking into account a specific interest rate), in addition to an actuarial discount (based on the probability of the person dying at a future date and the amount therefore not having to be paid). Often used for calculating retirement pensions.

OBS

pure endowment: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Assurance sur la vie
DEF

Somme payable à une date déterminée si l'assuré est vivant à cette date.

OBS

capital différé : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Seguro de vida
DEF

Valor actual de una unidad monetaria pagadera, si el asegurado vive, en una determinada fecha futura. Para calcular el valor actual actuarial hay que realizar un descuento financiero (teniendo en cuenta el tipo de interés técnico), y actuarial (teniendo en cuenta que existe una probabilidad de que el individuo haya fallecido en el momento futuro y de que, por tanto, no hay que efectuar el pago de la unidad monetaria). Es muy utilizado para la constitución de pensiones de jubilación.

OBS

capital diferido: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

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