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NON REPARTI [15 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- tax-paid undistributed income
1, record 1, English, tax%2Dpaid%20undistributed%20income
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- revenu non réparti et libéré d’impôt
1, record 1, French, revenu%20non%20r%C3%A9parti%20et%20lib%C3%A9r%C3%A9%20d%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- tax-paid undistributed surplus
1, record 2, English, tax%2Dpaid%20undistributed%20surplus
correct
Record 2, Abbreviations, English
- TPUS 1, record 2, English, TPUS
correct
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- surplus non réparti et libéré d’impôt
1, record 2, French, surplus%20non%20r%C3%A9parti%20et%20lib%C3%A9r%C3%A9%20d%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 2, Abbreviations, French
- SNRLI 1, record 2, French, SNRLI
correct, masculine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- undistributed income on hand
1, record 3, English, undistributed%20income%20on%20hand
correct
Record 3, Abbreviations, English
- UIOH 1, record 3, English, UIOH
correct
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- revenu en main non réparti
1, record 3, French, revenu%20en%20main%20non%20r%C3%A9parti
correct, masculine noun
Record 3, Abbreviations, French
- RMNR 1, record 3, French, RMNR
correct, masculine noun
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- tax-paid undistributed surplus on hand
1, record 4, English, tax%2Dpaid%20undistributed%20surplus%20on%20hand
correct
Record 4, Abbreviations, English
- TPUSOH 2, record 4, English, TPUSOH
correct
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Source: Income Tax Act, S. 89(1)(k). 3, record 4, English, - tax%2Dpaid%20undistributed%20surplus%20on%20hand
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- surplus en main non réparti et libéré d’impôt
1, record 4, French, surplus%20en%20main%20non%20r%C3%A9parti%20et%20lib%C3%A9r%C3%A9%20d%26rsquo%3Bimp%C3%B4t
correct
Record 4, Abbreviations, French
- SEMNRLI 2, record 4, French, SEMNRLI
correct
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 89(1)(k). 3, record 4, French, - surplus%20en%20main%20non%20r%C3%A9parti%20et%20lib%C3%A9r%C3%A9%20d%26rsquo%3Bimp%C3%B4t
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2016-03-07
Record 5, English
Record 5, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 5, Main entry term, English
- appropriated retained earnings
1, record 5, English, appropriated%20retained%20earnings
correct, plural
Record 5, Abbreviations, English
Record 5, Synonyms, English
- appropriated surplus 1, record 5, English, appropriated%20surplus
correct, obsolete
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
Retained earnings that have been transferred to a reserve. 2, record 5, English, - appropriated%20retained%20earnings
Record number: 5, Textual support number: 1 OBS
appropriated retained earnings: term usually used in the plural. 3, record 5, English, - appropriated%20retained%20earnings
Record 5, French
Record 5, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 5, Main entry term, French
- bénéfices non répartis affectés
1, record 5, French, b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis%20affect%C3%A9s
correct, masculine noun, plural
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Partie des bénéfices non répartis que l'on vire à un compte de réserve et qui ne peut faire l'objet de dividendes, du fait qu'elle représente un montant réservé de façon temporaire ou permanente à une fin déterminée. 1, record 5, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis%20affect%C3%A9s
Record number: 5, Textual support number: 1 OBS
bénéfices non répartis affectés : terme habituellement utilisé au pluriel. 2, record 5, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis%20affect%C3%A9s
Record 5, Key term(s)
- bénéfice non réparti affecté
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2011-10-04
Record 6, English
Record 6, Subject field(s)
- Road Transport
Record 6, Main entry term, English
- undivided 1, record 6, English, undivided
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Transport routier
Record 6, Main entry term, French
- non réparti 1, record 6, French, non%20r%C3%A9parti
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
(Le Tourneux Coll. com. Hull. 2, record 6, French, - non%20r%C3%A9parti
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2009-04-28
Record 7, English
Record 7, Subject field(s)
- Investment
Record 7, Main entry term, English
- unallocated general fund
1, record 7, English, unallocated%20general%20fund
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
This Schedule does not apply in respect of (a) an insured plan or a plan in respect of which all benefits are provided through an annuity contract issued by the Government of Canada; or (b) investments held in an unallocated general fund of a person authorized to carry on a life insurance business in Canada. 1, record 7, English, - unallocated%20general%20fund
Record 7, French
Record 7, Domaine(s)
- Investissements et placements
Record 7, Main entry term, French
- fonds général non réparti
1, record 7, French, fonds%20g%C3%A9n%C3%A9ral%20non%20r%C3%A9parti
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
La présente annexe ne s'applique pas : a) aux régimes assurés et aux régimes dont toutes les prestations sont versées au moyen d'un contrat de rente émis par le gouvernement du Canada; b) aux placements détenus dans un fonds général non réparti d'une personne autorisée à effectuer des opérations d'assurance-vie au Canada. 1, record 7, French, - fonds%20g%C3%A9n%C3%A9ral%20non%20r%C3%A9parti
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2004-08-30
Record 8, English
Record 8, Subject field(s)
- Public Sector Budgeting
Record 8, Main entry term, English
- undistributed appropriation 1, record 8, English, undistributed%20appropriation
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, French
Record 8, Domaine(s)
- Budget des collectivités publiques
Record 8, Main entry term, French
- crédit non affecté
1, record 8, French, cr%C3%A9dit%20non%20affect%C3%A9
masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- crédit non réparti 1, record 8, French, cr%C3%A9dit%20non%20r%C3%A9parti
masculine noun
Record 8, Textual support, French
Record 8, Spanish
Record 8, Campo(s) temático(s)
- Presupuestación del sector público
Record 8, Main entry term, Spanish
- crédito no asignado
1, record 8, Spanish, cr%C3%A9dito%20no%20asignado
masculine noun
Record 8, Abbreviations, Spanish
Record 8, Synonyms, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2003-06-10
Record 9, English
Record 9, Subject field(s)
- Auditing (Accounting)
Record 9, Main entry term, English
- undivided surplus 1, record 9, English, undivided%20surplus
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Vérification (Comptabilité)
Record 9, Main entry term, French
- surplus non réparti
1, record 9, French, surplus%20non%20r%C3%A9parti
masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 9, Main entry term, Spanish
- superávit no repartido
1, record 9, Spanish, super%C3%A1vit%20no%20repartido
correct, masculine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2001-09-06
Record 10, English
Record 10, Subject field(s)
- Financial and Budgetary Management
- Accounting
Record 10, Main entry term, English
- unapportioned surplus 1, record 10, English, unapportioned%20surplus
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Key term(s)
- unapportioned surpluses
Record 10, French
Record 10, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité
Record 10, Main entry term, French
- excédent budgétaire non réparti
1, record 10, French, exc%C3%A9dent%20budg%C3%A9taire%20non%20r%C3%A9parti
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record 10, Key term(s)
- excédents budgétaires non répartis
Record 10, Spanish
Record 10, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad
Record 10, Main entry term, Spanish
- excedente presupuestario no repartido
1, record 10, Spanish, excedente%20presupuestario%20no%20repartido
masculine noun
Record 10, Abbreviations, Spanish
Record 10, Synonyms, Spanish
- excedente presupuestario no distribuido 1, record 10, Spanish, excedente%20presupuestario%20no%20distribuido
masculine noun
Record 10, Textual support, Spanish
Record 10, Key term(s)
- excedentes presupuestarios no repartidos
- excedentes presupuestarios no distribuidos
Record 11 - internal organization data 1998-06-26
Record 11, English
Record 11, Subject field(s)
- Accounting
Record 11, Main entry term, English
- undivided profit 1, record 11, English, undivided%20profit
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record 11, French
Record 11, Domaine(s)
- Comptabilité
Record 11, Main entry term, French
- profit non réparti
1, record 11, French, profit%20non%20r%C3%A9parti
masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- profit accumulé 1, record 11, French, profit%20accumul%C3%A9
masculine noun
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Le vocabulaire des affaires Wilfrid Lebel. 1, record 11, French, - profit%20non%20r%C3%A9parti
Record 11, Spanish
Record 11, Campo(s) temático(s)
- Contabilidad
Record 11, Main entry term, Spanish
- utilidad por repartir
1, record 11, Spanish, utilidad%20por%20repartir
feminine noun
Record 11, Abbreviations, Spanish
Record 11, Synonyms, Spanish
Record 11, Textual support, Spanish
Record number: 11, Textual support number: 1 OBS
Esta expresión es un tanto imprecisa. Si se trata de "utilidades pendientes de aplicación" es inadecuada, pues no toda la utilidad pendiente de aplicación se puede repartir (no olvidar la reserva legal); si se trata de utilidad repartitible, no necesariamente se repartirá y si se trata de utilidad que ya se decidó repartir debería llamarse dividendos por pagar. Creemos que la intención más común es la "utilidad repartible". 1, record 11, Spanish, - utilidad%20por%20repartir
Record 12 - internal organization data 1997-06-12
Record 12, English
Record 12, Subject field(s)
- Government Accounting
Record 12, Main entry term, English
- undistributed asset
1, record 12, English, undistributed%20asset
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, French
Record 12, Domaine(s)
- Comptabilité publique
Record 12, Main entry term, French
- actif non réparti
1, record 12, French, actif%20non%20r%C3%A9parti
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1987-12-17
Record 13, English
Record 13, Subject field(s)
- Insurance
Record 13, Main entry term, English
- unallocated claim 1, record 13, English, unallocated%20claim
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, French
Record 13, Domaine(s)
- Assurances
Record 13, Main entry term, French
- sinistre non réparti
1, record 13, French, sinistre%20non%20r%C3%A9parti
masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1984-08-20
Record 14, English
Record 14, Subject field(s)
- Financial and Budgetary Management
Record 14, Main entry term, English
- undistributed balance
1, record 14, English, undistributed%20balance
correct, officially approved
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 DEF
the portion of an allotment which is not distributed to a lower level of the organization. 1, record 14, English, - undistributed%20balance
Record number: 14, Textual support number: 1 OBS
Undistributed balance: Officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts. 2, record 14, English, - undistributed%20balance
Record 14, French
Record 14, Domaine(s)
- Gestion budgétaire et financière
Record 14, Main entry term, French
- solde non réparti
1, record 14, French, solde%20non%20r%C3%A9parti
correct, masculine noun, officially approved
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
la partie d'une affectation qui n'est pas distribuée à un niveau inférieur de l'organisation. 2, record 14, French, - solde%20non%20r%C3%A9parti
Record number: 14, Textual support number: 1 OBS
Solde non réparti : terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale. 1, record 14, French, - solde%20non%20r%C3%A9parti
Record 14, Key term(s)
- solde non distribué
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1976-06-19
Record 15, English
Record 15, Subject field(s)
- Financial Accounting
Record 15, Main entry term, English
- non-assessable 1, record 15, English, non%2Dassessable
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, French
Record 15, Domaine(s)
- Comptabilité générale
Record 15, Main entry term, French
- non réparti 1, record 15, French, non%20r%C3%A9parti
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record 15, Spanish
Record 15, Textual support, Spanish
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