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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

The difference between subordinated debt and senior debt is the priority in which a firm in bankruptcy pays the debt claims. If a company has both subordinated debt and senior debt and has to file for bankruptcy or face liquidation, the senior debt is paid back before the subordinated debt.  4, fiche 1, Anglais, - subordinated%20debt

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Dette dont le remboursement, en cas de liquidation, n'intervient qu'après celui des autres dettes dites privilégiées.  3, fiche 1, Français, - dette%20subordonn%C3%A9e

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 DEF

Cash and any asset that may be converted immediately into cash without upsetting day-to-day operations; marketable securities are excluded.  2, fiche 2, Anglais, - cash%20assets

Record number: 2, Textual support number: 1 OBS

Examples [include] cash on hand, cash deposited in banks, cash in transit, demand certificates of deposit and trade acceptances.  2, fiche 2, Anglais, - cash%20assets

Record number: 2, Textual support number: 2 OBS

Cash in the hands of a trustee for the liquidation of debt is not regarded as a cash asset. The term should not be confused with "liquid assets" or "quick assets. "  2, fiche 2, Anglais, - cash%20assets

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 DEF

Espèces et autres moyens de paiement disponibles immédiatement pour effectuer des règlements et, d'une manière générale, toutes valeurs qui, en raison de leur nature, sont immédiatement convertibles en argent sans nuire aux activités courantes, à l'exclusion des titres négociables.  1, fiche 2, Français, - liquidit%C3%A9s

Record number: 2, Textual support number: 1 OBS

On attache parfois au terme «liquidités» un sens plus large, selon lequel les liquidités incluent, outre les disponibilités, les actifs qui peuvent être facilement transformés en argent à court terme, tels que les titres négociables, ce qui correspond non plus aux «cash assets», mais aux «liquid assets».  1, fiche 2, Français, - liquidit%C3%A9s

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

In a considerable number of civilizations, an insolvent debtor either became his creditor's slave or could be sold by the latter to a third person. Usually the condition arose from a pledge by a debtor of his personal services, or those of a person under his control, as security for a loan. The main feature of such an arrangement is that the value of services furnished is not applied toward the liquidation of the debt. Consequently the individual pledged has practically no hope ever to escape his servile condition.  4, fiche 3, Anglais, - debt%20bondage

Record number: 3, Textual support number: 1 OBS

The term "bonded labor" was confirmed as a synonym by the Office of International Affairs, Labour Canada.  3, fiche 3, Anglais, - debt%20bondage

Record number: 3, Textual support number: 2 OBS

Reproduced from the Glosario Provisional de Términos Jurídicos with the permission of the United Nations Office at Geneva.  5, fiche 3, Anglais, - debt%20bondage

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 OBS

Servitude pour dette : terme également tiré de la Convention concernant l'abolition du travail forcé, 1959.  3, fiche 3, Français, - servitude%20pour%20dettes

Fiche 3,  Justifications,  Espagnol

Record number: 3, Textual support number: 1 OBS

Reproducido del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.  2, fiche 3, Espagnol, - servidumbre%20por%20deudas

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

Some provinces, e. g., Ontario, require that this ratio be disclosed in prospectuses. Assets valued well in excess of a company's debt are normally required to generate the earnings necessary to meet interest requirements and repay indebtedness. At the same time, asset coverage shows the amount of assets(at book values) backing the debt securities. However, at best, asset values should be treated with extreme caution as the realizable value of assets in liquidation could be substantially less than their book values when the company is a going concern.  3, fiche 4, Anglais, - asset%20coverage

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 DEF

Ratio indicateur de la capacité de l'emprunteur de rembourser ses dettes avec les actifs qu'il possède.  2, fiche 4, Français, - couverture%20par%20l%27actif

Record number: 4, Textual support number: 1 OBS

Ce ratio correspond au quotient obtenu en divisant le total des actifs corporels diminué des passifs à court terme par le total des passifs à long terme de l'entité à la même date.  2, fiche 4, Français, - couverture%20par%20l%27actif

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 DEF

A debt that has been paid off.  1, fiche 5, Anglais, - retired%20debt

Fiche 5,  Justifications,  Français

Fiche 5,  Justifications,  Espagnol