TERMIUM Plus®

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

CAPITAL LIBERE [6 records]

Record 1 2015-06-12

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

That part of issued capital for which settlement has been received.

OBS

If the total capital authorised by the shareholders exceeds the paid-up capital, the remainder is said to be "uncalled". If there is no uncalled capital, the company's capital is said to be fully paid.

Key term(s)
  • PUC
  • paid up capital

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Actions émises par une société, dont les acquéreurs ont entièrement réglé le prix d'émission convenu.

OBS

Les lois fiscales canadiennes donnent au terme capital versé un sens particulier.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
Save record 1

Record 2 2008-12-08

English

Subject field(s)
  • Financial Accounting
DEF

The portion of authorized capital stock for which shares have been subscribed, allotted and entered in the share register, whether or not fully paid.

French

Domaine(s)
  • Comptabilité générale
DEF

Capital représentant les sommes, ou la valeur de la contrepartie en nature, que les actionnaires ont versées en échange des actions qu'ils ont souscrites.

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 2

Record 3 2004-08-30

English

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

The amount of capital by which the total capital authorized by the stockholders exceeds the paid-up capital.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Bourse
DEF

Fraction du prix d'émission d'actions dont la société n'a pas encore demandé le paiement.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Bolsa de valores
Save record 3

Record 4 1991-12-11

English

Subject field(s)
  • Taxation
CONT

In Ontario, these special taxes and the paid-up capital tax are payable over and above the corporation income tax.

French

Domaine(s)
  • Fiscalité
CONT

En Ontario, ces taxes spéciales de même que la taxe spéciale sur le capital libéré sont payables en sus de l'impôt sur le revenu des corporations.

Spanish

Save record 4

Record 5 1976-06-19

English

Subject field(s)
  • Banking
OBS

subscribed

French

Domaine(s)
  • Banque

Spanish

Save record 5

Record 6 1975-03-11

English

Subject field(s)
  • Corporate Economics
  • Investment

French

Domaine(s)
  • Économie de l'entreprise
  • Investissements et placements

Spanish

Save record 6

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