TERMIUM Plus®

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CAPITAL PROPRE GELE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2007-05-01

English

Subject field(s)
  • Financial Accounting
DEF

The portion of owner's equity that, by statute or agreement, is not to be withdrawn or distributed in the ordinary course of events.

French

Domaine(s)
  • Comptabilité générale
DEF

Partie des capitaux propres d'une société qui, en vertu de la loi ou d'une entente, ne peut, dans le cours normal des affaires, être retirée ou distribuée.

OBS

capitaux propres bloqués; capitaux propres gelés; capitaux propres indisponibles : termes habituellement utilisés au pluriel.

Key term(s)
  • capital propre bloqué
  • capital propre gelé
  • capital propre indisponible

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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