TERMIUM Plus®

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GAIN NON RECURRENT [1 record]

Record 1 2010-10-20

English

Subject field(s)
  • Financial and Budgetary Management
DEF

Any profit ... that is not likely to occur again, as when a bank is liquidating a business or divesting an investment portfolio and writes off a portion of the uncapitalized expenses, or sells its headquarters building and records the resulting capital gain in the quarter in which the transaction occurred.

CONT

A nonrecurring gain is a one-time event in accounting terms.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Rubrique des comptes des [...] profits d'une société dont on présume que les [...] profits ne se répéteront pas à l'avenir parce qu['ils étaient] causés par un fait unique et indépendant de l'exploitation ordinaire.

CONT

EMC [Corporation] a aussi fait état d'un profit exceptionnel de 106 millions de dollars lié au règlement d'un différent fiscal.

CONT

Uniforêt Inc. déclare un gain non récurrent de 30 millions de dollars pour le second trimestre terminé le 30 juin 2000, en raison d'une restructuration financière.

Spanish

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