TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITAL NOMINAL [6 records]
Record 1 - internal organization data 2010-12-14
Record 1, English
Record 1, Subject field(s)
- Accounting
- Corporate Economics
Record 1, Main entry term, English
- financial capital maintenance concept
1, record 1, English, financial%20capital%20maintenance%20concept
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- financial capital maintenance 2, record 1, English, financial%20capital%20maintenance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A concept of capital maintenance under which the capital to be maintained is the amount of the net assets. 3, record 1, English, - financial%20capital%20maintenance%20concept
Record number: 1, Textual support number: 1 OBS
The net assets may be measured at either historical costs or at current costs and by using either nominal or constant dollars. 3, record 1, English, - financial%20capital%20maintenance%20concept
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Économie de l'entreprise
Record 1, Main entry term, French
- préservation du numéraire
1, record 1, French, pr%C3%A9servation%20du%20num%C3%A9raire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- préservation du capital nominal 1, record 1, French, pr%C3%A9servation%20du%20capital%20nominal
correct, feminine noun
- maintien du capital financier 1, record 1, French, maintien%20du%20capital%20financier
correct, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Version du principe de préservation du capital, en vertu de laquelle le capital à préserver correspond à la somme algébrique des éléments du patrimoine (actifs et passifs) de l'entreprise, soit l'actif net ou les capitaux propres selon les états financiers. 1, record 1, French, - pr%C3%A9servation%20du%20num%C3%A9raire
Record number: 1, Textual support number: 1 OBS
Il s'agit de la version du principe de préservation du capital que retiennent la plupart des organismes de normalisation comptable et des entreprises. L'application du principe de la préservation du numéraire vise à prévenir la distribution du bénéfice sous forme de dividendes dans le cas oû cette distribution aurait pour effet d'entamer la valeur nette du patrimoine de l'entreprise. 1, record 1, French, - pr%C3%A9servation%20du%20num%C3%A9raire
Record number: 1, Textual support number: 2 OBS
maintien du capital financier : terme utilisé par le Conseil des normes comptables internationales. 2, record 1, French, - pr%C3%A9servation%20du%20num%C3%A9raire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-09-14
Record 2, English
Record 2, Subject field(s)
- Corporate Economics
Record 2, Main entry term, English
- registered capital
1, record 2, English, registered%20capital
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- company capital 2, record 2, English, company%20capital
Record 2, French
Record 2, Domaine(s)
- Économie de l'entreprise
Record 2, Main entry term, French
- capital social
1, record 2, French, capital%20social
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- capital nominal 2, record 2, French, capital%20nominal
correct, masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Economía empresarial
Record 2, Main entry term, Spanish
- capital nominal
1, record 2, Spanish, capital%20nominal
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- capital social 2, record 2, Spanish, capital%20social
correct, masculine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 2000-11-10
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
- Corporate Economics
- Investment
Record 3, Main entry term, English
- nominal capital
1, record 3, English, nominal%20capital
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
- Économie de l'entreprise
- Investissements et placements
Record 3, Main entry term, French
- capital nominal
1, record 3, French, capital%20nominal
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
La part sociale représente une fraction du capital nominal de la société : un dix millième par exemple si le capital est divisé en dix mille parts. 2, record 3, French, - capital%20nominal
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Economía empresarial
- Inversiones
Record 3, Main entry term, Spanish
- capital nominal
1, record 3, Spanish, capital%20nominal
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1998-08-21
Record 4, English
Record 4, Subject field(s)
- Stock Exchange
Record 4, Main entry term, English
- principal amount
1, record 4, English, principal%20amount
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
A holder of subordinated indebtedness issued under a trust indenture may, on payment to the trustee of a reasonable fee ... require the trustee to provide ... the principal amount of outstanding subordinated indebtedness owned by each such holder ... [Insurance Companies Act]. 1, record 4, English, - principal%20amount
Record 4, French
Record 4, Domaine(s)
- Bourse
Record 4, Main entry term, French
- montant en principal
1, record 4, French, montant%20en%20principal
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- capital nominal 2, record 4, French, capital%20nominal
masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Les détenteurs de titres secondaires émis peuvent demander au fiduciaire, sur paiement d'honoraires acceptables, de leur fournir [...] le montant en principal des titres de chaque détenteur [...] [Loi sur les sociétés d'assurance]. 1, record 4, French, - montant%20en%20principal
Record number: 4, Textual support number: 2 CONT
(les obligations) ont droit à un intérêt fixe calculé sur le capital nominal, payable à des échéances déterminées. 2, record 4, French, - montant%20en%20principal
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1992-01-01
Record 5, English
Record 5, Subject field(s)
- National Accounting
Record 5, Main entry term, English
- nominal holding gains or losses 1, record 5, English, nominal%20holding%20gains%20or%20losses
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, Key term(s)
- nominal holding gain or loss
Record 5, French
Record 5, Domaine(s)
- Comptabilité nationale
Record 5, Main entry term, French
- gains ou pertes nominaux en capital
1, record 5, French, gains%20ou%20pertes%20nominaux%20en%20capital
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- gains ou pertes nominaux de détention 1, record 5, French, gains%20ou%20pertes%20nominaux%20de%20d%C3%A9tention
masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques]. 1, record 5, French, - gains%20ou%20pertes%20nominaux%20en%20capital
Record 5, Key term(s)
- gain ou perte nominal en capital
- gain ou perte nominal de détention
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1988-03-01
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- nominal paid-up capital
1, record 6, English, nominal%20paid%2Dup%20capital
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- capital versé nominal
1, record 6, French, capital%20vers%C3%A9%20nominal
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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