TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

Analysis of the economic effect of possible future situations, such as economic downturns, loss of key customers, changes in interest rates or price levels, or new competitors or technologies.  2, fiche 1, Anglais, - simulation%20analysis

Record number: 1, Textual support number: 1 OBS

simulation analysis: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, fiche 1, Anglais, - simulation%20analysis

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Analyse des conséquences économiques de situations futures possibles (p. ex., ralentissement économique, perte de clients importants, fluctuation des taux d'intérêts ou des prix, arrivée de nouveaux concurrents, avènement de nouvelles technologies).  2, fiche 1, Français, - analyse%20par%20simulation

Record number: 1, Textual support number: 1 OBS

analyse par simulation : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, fiche 1, Français, - analyse%20par%20simulation

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 OBS

income loss from oil price increase : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, fiche 2, Anglais, - income%20loss%20from%20oil%20price%20increase

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 OBS

Dans le contexte des chocs pétroliers.  1, fiche 2, Français, - pr%C3%A9l%C3%A8vement%20p%C3%A9trolier

Record number: 2, Textual support number: 2 OBS

prélèvement pétrolier : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, fiche 2, Français, - pr%C3%A9l%C3%A8vement%20p%C3%A9trolier

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 DEF

A basis trade involving a long cash position exactly offset by a short futures position.  8, fiche 3, Anglais, - cash%20and%20carry%20trading

Record number: 3, Textual support number: 1 CONT

Cash and carry trading is done when the investor feels that the two securities are mispriced with respect to each other, and that the mispricing will correct itself such that the gain on one side of the trade will more than cancel out the loss on the other side of the trade. In the case of such a trade taking place on a security and the futures contract, the trade will be profitable if the purchase price plus the cost of carry is less than the futures price.  9, fiche 3, Anglais, - cash%20and%20carry%20trading

Record number: 3, Textual support number: 1 OBS

cash-and-carry trade; cash-and-carry arbitrage; carry arbitrage: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  10, fiche 3, Anglais, - cash%20and%20carry%20trading

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 DEF

Opération d'arbitrage mise en œuvre par les arbitragistes lorsque le prix au marché d'un contrat à terme est supérieur à son juste prix.  2, fiche 3, Français, - arbitrage%20comptant%2Dterme

Record number: 3, Textual support number: 1 CONT

[...] dans l'arbitrage comptant-terme, l'investisseur vend une marchandise ou un actif financier à terme et en fait simultanément le rachat au comptant ou inversement, jouant sur les divergences momentanées existant entre le marché à terme et le marché au comptant [...]  3, fiche 3, Français, - arbitrage%20comptant%2Dterme

Record number: 3, Textual support number: 2 CONT

L’arbitrage comptant-terme consiste à acheter des obligations du gisement et à vendre simultanément des contrats à terme (CAT).  4, fiche 3, Français, - arbitrage%20comptant%2Dterme

Record number: 3, Textual support number: 1 OBS

arbitrage comptant-terme : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  5, fiche 3, Français, - arbitrage%20comptant%2Dterme

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

Loss leader. It is the practice of supermarkets, large stores and departmental stores, to deliberately offer some goods at either a very low price or a price below cost. In this way, customers are attracted to purchase these items, so that once the customer is in the store he/she will purchase other goods, so that overall, the store will make a profit.  4, fiche 4, Anglais, - loss%20leader

Record number: 4, Textual support number: 1 OBS

loss leader: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  5, fiche 4, Anglais, - loss%20leader

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 DEF

Article vendu à un prix exceptionnellement inférieur à son prix normal, ou même à perte, en vue d'attirer la clientèle et de l'amener à acheter d'autres produits plus profitables pour le commerçant.  3, fiche 4, Français, - produit%20d%27appel

Record number: 4, Textual support number: 1 OBS

produit d'appel; article sacrifié : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  7, fiche 4, Français, - produit%20d%27appel

Fiche 4,  Justifications,  Espagnol

Record number: 4, Textual support number: 1 DEF

Artículo que se vende a precio muy bajo, incluso inferior a su precio de compra, con el fin de atraer público al establecimiento. También se llama artículo gancho, aunque este último puede ser atractivo por otras razones aparte del precio (disponibilidad en exclusiva, mejor calidad, etc.).  3, fiche 4, Espagnol, - art%C3%ADculo%20de%20reclamo

Record number: 4, Textual support number: 1 OBS

El término "artículo de reclamo" y la definición fueron extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, fiche 4, Espagnol, - art%C3%ADculo%20de%20reclamo

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 CONT

Eventually, in opposition to Holmes, scholars began to contend that "worthwhile 'social gain’ is achieved by shifting losses from innocent victims". A new rationale for tort law-loss distribution-was devised to reflect these developments and to spur further growth along these lines. According to this theory, accident losses are no longer shifted from one individual to another. Rather, the costs are transferred to industrial enterprises and insured activities which generate most accidents. These activities do not bear these costs themselves but spread them throughout the community via price increases or insurance premiums.  1, fiche 5, Anglais, - loss%20distribution

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 CONT

Contrairement à la théorie de Holmes, les juristes en sont venus peu à peu à soutenir que "le fait de déplacer le fardeau du préjudice subi par une victime innocent procure sans contredit des 'avantages sociaux' notables". Une nouvelle théorie du droit de la responsabilité délictuelle - l'étalement des pertes - fut mise au point pour tenir compte de cette évolution et pour encourager de nouveaux développement dans cette voie.  2, fiche 5, Français, - r%C3%A9partition%20des%20pertes

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 CONT

... if the break-even critical loss is applied for various price increases, it is thinkable that the results will show that two or even more price increases are profitable and therefore a profit-maximizing critical loss analysis would have to solve the question of which price increase is the most profitable.  3, fiche 6, Anglais, - break%2Deven%20critical%20loss

Fiche 6,  Justifications,  Français

Fiche 6,  Justifications,  Espagnol

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 CONT

... if the break-even critical loss is applied for various price increases, it is thinkable that the results will show that two or even more price increases are profitable and therefore a profit-maximizing critical loss analysis would have to solve the question of which price increase is the most profitable.  1, fiche 7, Anglais, - profit%2Dmaximizing%20critical%20loss

Fiche 7,  Justifications,  Français

Fiche 7,  Justifications,  Espagnol

Fiche 8,  Justifications,  Anglais

Record number: 8, Textual support number: 1 CONT

A sliding scale rent is one that provides for the division of profit and loss between landlord and tenant by a rent that rises and falls with the price of the produce of the property let.... Rents may be made to rise or fall with the cost of living... or the tenant's trade, such as his turnover, his net profits or gross profits.(Yates, 1981, p. 126)  1, fiche 8, Anglais, - sliding%20scale%20rent

Fiche 8,  Justifications,  Français

Record number: 8, Textual support number: 1 OBS

loyer à échelle mobile : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 8, Français, - loyer%20%C3%A0%20%C3%A9chelle%20mobile

Fiche 8,  Justifications,  Espagnol

Fiche 9,  Justifications,  Anglais

Record number: 9, Textual support number: 1 DEF

The right that the seller in a contract of sale has to resell if the buyer does not pay the price as agreed. When the goods are perishable or the unpaid seller gives notice to the buyer of his intention to resell, and the buyer does not pay the price within a reasonable time, if the seller is in possession of the goods he may resell them and recover from the first buyer damages for any loss.(A Concise Dictionary of Law, 1986, p. 320)  1, fiche 9, Anglais, - right%20of%20resale

Fiche 9,  Justifications,  Français

Record number: 9, Textual support number: 1 OBS

droit de revente : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 9, Français, - droit%20de%20revente

Fiche 9,  Justifications,  Espagnol

Fiche 10,  Justifications,  Anglais

Record number: 10, Textual support number: 1 CONT

Another function of the T. S. E. 's [Toronto Stock Exchange] book is to attempt to match closing transactions on options that are deep-out-of-the-money at a price of one dollar per contract. Such "one-cent trades, "also permitted on the M. E. [Montreal Exchange] establish a closing sale price of deep-out-of-the-money options which a client may need to establish a capital loss for tax purposes.  2, fiche 10, Anglais, - deep%2Dout%2Dof%2Dthe%2Dmoney%20option

Fiche 10,  Justifications,  Français

Record number: 10, Textual support number: 1 CONT

Le registre de la [Bourse de Toronto] a également pour rôle d'essayer de faire l'application de transactions liquidatives d'options qui sont «très en dehors» au prix d'un dollar par contrat. Ces transactions également permises à la B. de M. [Bourse de Montréal], établissent un prix pour la vente liquidative d'options «très en dehors» dont le client peut avoir besoin pour créer une perte en capital à des fins fiscales.  2, fiche 10, Français, - option%20tr%C3%A8s%20en%20dehors

Fiche 10,  Justifications,  Espagnol

Fiche 11,  Justifications,  Anglais

Record number: 11, Textual support number: 1 DEF

[An] item representing a resource of the entity or something expected to have future economic benefit … not shown on the balance sheet.  2, fiche 11, Anglais, - off%2Dbalance%20sheet%20asset

Record number: 11, Textual support number: 1 OBS

[Off-balance sheet assets] include a tax loss carryforward benefit, a purchase contract for an item at a price significantly less than the going rate, anticipated rebates, and a contingent asset(as when the entity may receive a payment if a certain event occurs).  2, fiche 11, Anglais, - off%2Dbalance%20sheet%20asset

Fiche 11,  Justifications,  Français

Record number: 11, Textual support number: 1 DEF

Droit qui n’est pas présenté comme actif dans le bilan, même s’il est susceptible de procurer à l’entité des avantages économiques futurs, par exemple une garantie ou caution reçue, un contrat d’approvisionnement aux conditions fort avantageuses et une économie d’impôts découlant du report en avant de pertes fiscales dont la réalisation est plus improbable que probable.  1, fiche 11, Français, - droit%20hors%20bilan

Record number: 11, Textual support number: 1 CONT

Un droit hors bilan constitue généralement un actif éventuel ou potentiel pour l'entité, c'est-à-dire un droit de créance que l'entité pourrait détenir sur le tiers en cas d'exécution de l'engagement ou de réalisation du droit.  1, fiche 11, Français, - droit%20hors%20bilan

Fiche 11,  Justifications,  Espagnol

Fiche 12,  Justifications,  Anglais

Record number: 12, Textual support number: 1 OBS

The main threat so far to the recording industry, is that as each successive copy is identical to the original; there is no loss in quality no matter the generation of the copy. It was precisely for this reason that the recording industry so fervently opposed the introduction of DAT[ 2] technology in the late 1980s, and succeeded in the passage of the Audio Home Recording Act of 1992. The issue of copying music onto a cassette did not cause much concern prior to the introduction of DAT as the cost of making copies was restricted by the price of cassette tapes-and each successive copy was of poorer quality than the last. There was little market for second-, third-, or fourth-generation scratchy home recordings.  3, fiche 12, Anglais, - Audio%20Home%20Recording%20Act

Record number: 12, Textual support number: 2 OBS

The Audio Home Recording Act of 1992 (AHRA) amended the United States copyright law by adding chapter 10 "Digital Audio Recording Devices and Media." The act enabled the release of recordable digital formats such as Sony and Phillips’ Digital Audio Tape DAT without fear of contributory infringement lawsuits. The RIAA and music publishers, concerned that consumers ability to make perfect digital copies of music would destroy the market for audio recordings, had threatened to sue both companies and lobbied Congress to pass lesgislation imposing mandatory copy protection technology and royalties on devices and media. The AHRA is often overlooked, but it establishes a number of important precedents in US copyright law that that defined the debate between device makers and the content industry for the ensuing two decades.  2, fiche 12, Anglais, - Audio%20Home%20Recording%20Act

Fiche 12,  Justifications,  Français

Record number: 12, Textual support number: 1 OBS

Le 15 juin 1999, la Cour d'appel du 9ème circuit a mis un terme aux débats relatifs à l'application du Audio Home Recording Act de 1992 aux appareils Rio MP3 commercialisés par la société Diamond. Ladite loi, adoptée principalement pour encadrer l'utilisation des lecteurs de cassettes DAT (Digital Audio Tape), oblige les distributeurs et fabricants d'appareil d'enregistrement numérique à équiper ces derniers d'un système empêchant la copie de deuxième génération.  3, fiche 12, Français, - Audio%20Home%20Recording%20Act

Fiche 12,  Justifications,  Espagnol

Fiche 13,  Justifications,  Anglais

Record number: 13, Textual support number: 1 DEF

An increment of a pricing system for diamonds based on weight threshold.  4, fiche 13, Anglais, - break%20point

Record number: 13, Textual support number: 1 CONT

... carat price :-determined by the critical weight or break points, e. g., one carat(1. 000 ct)-difference of 0. 01 ct can cause a significant loss of value.  5, fiche 13, Anglais, - break%20point

Record number: 13, Textual support number: 2 CONT

A random selection of three diamonds of equal size carat weight, colour and clarity may vary in price by up to 50%. The reason for this is: the first could be a perfectly proportioned Ideal Cut diamond that would sell at a premium of about 20%; the second could be a nice average diamond of "good proportion and finish;" the third could be a poorly proportioned diamond that was cut to retain enough weight to cross a weight/price threshold.  6, fiche 13, Anglais, - break%20point

Fiche 13,  Justifications,  Français

Record number: 13, Textual support number: 1 OBS

On trouve seuil poids/prix; seuil poids-prix; seuil prix/poids; seuil prix-poids pour les tarifs postaux en Belgique.  2, fiche 13, Français, - seuil%20poids%2Fprix

Fiche 13,  Justifications,  Espagnol

Fiche 14,  Justifications,  Anglais

Record number: 14, Textual support number: 1 OBS

Two alternatives are therefore open to the buyer :(i) to reject the insufficient quantity delivered, recover the price(if paid) and sue for any loss occasioned by the seller's breach; or(ii) to accept the quantity delivered, paying for this at the contract rate, and recovering such part of the price as has been paid for the undelivered balance; he can also claim damages for breach.  2, fiche 14, Anglais, - insufficient%20delivery

Fiche 14,  Justifications,  Français

Fiche 14,  Justifications,  Espagnol

Fiche 15,  Justifications,  Anglais

Record number: 15, Textual support number: 1 DEF

Fixing the selling price of additional units with reference to the marginal cost of manufacturing the unit ...  1, fiche 15, Anglais, - marginal%2Dcost%20pricing

Record number: 15, Textual support number: 1 OBS

The theory of marginal pricing is that, after a company's total fixed and variable costs have been covered by the existing volume of production, the cost of producing an extra unit of production, ie marginal production, will only be the total variable cost of producing and selling that unit. In such circumstances, the selling prices of additional units could be reduced, if necessary, to match the total variable cost without any loss of profit to the company. Any amount by which the selling price exceeds the variable cost of marginal output could then be an extra or marginal contribution to the company's net profits or cash flow.  1, fiche 15, Anglais, - marginal%2Dcost%20pricing

Fiche 15,  Justifications,  Français

Fiche 15,  Justifications,  Espagnol

Fiche 16,  Justifications,  Anglais

Record number: 16, Textual support number: 1 OBS

As applied to consumers, the quantity of one commodity or service that a given consumer feels he must acquire to compensate him exactly for the loss of one unit of some other commodity or service. When applied to money, the marginal rate of substitution is the price that a given consumer may be willing to pay for a specified quantity of some commodity or service.  3, fiche 16, Anglais, - marginal%20rate%20of%20substitution

Record number: 16, Textual support number: 2 OBS

Intermediate texts refer to the slope of the indifference curve at any point as the "substitution ratio" or "the marginal rate of substitution", or the "relative marginal utility ratio" at that point.  4, fiche 16, Anglais, - marginal%20rate%20of%20substitution

Fiche 16,  Justifications,  Français

Record number: 16, Textual support number: 1 DEF

Mesure de la quantité d'un produit auquel le consommateur renonce en contrepartie d'une plus grande consommation d'un autre produit, pour garder la même satisfaction.  2, fiche 16, Français, - taux%20marginal%20de%20substitution

Record number: 16, Textual support number: 1 OBS

Le rapport des désirabilités marginales de deux biens étant appelé taux marginal de substitution entre ces biens, celui-ci doit être égal au rapport des prix de ces biens.  3, fiche 16, Français, - taux%20marginal%20de%20substitution

Fiche 16,  Justifications,  Espagnol

Record number: 16, Textual support number: 1 DEF

Tasa a la que un bien se debe sustituir por otro a medida que el consumidor se mueve a lo largo de su curva de indiferencia.  1, fiche 16, Espagnol, - tasa%20marginal%20de%20sustituci%C3%B3n

Fiche 17,  Justifications,  Anglais

Record number: 17, Textual support number: 1 DEF

An instruction to a broker to sell a particular security when its price falls to a specified level, in order to prevent a possible greater loss by continuing to hold it.  2, fiche 17, Anglais, - stop%20loss%20order

Record number: 17, Textual support number: 1 OBS

Compare with "stop-buy order".  3, fiche 17, Anglais, - stop%20loss%20order

Fiche 17,  Justifications,  Français

Record number: 17, Textual support number: 1 DEF

Ordre de vente d'un titre donné à un courtier pour se protéger contre un mouvement de baisse qui s'amorce.  2, fiche 17, Français, - ordre%20de%20vente%20stop

Fiche 17,  Justifications,  Espagnol

Fiche 18,  Justifications,  Anglais

Record number: 18, Textual support number: 1 DEF

An order to a stock-broker to buy a specific number of shares of a company once the shares reach a certain price. Once the price is reached, the shares are automatically purchased on a stock exchange.  1, fiche 18, Anglais, - stop%2Dbuy%20order

Record number: 18, Textual support number: 1 OBS

It is put in by a person who has sold a security short, as an attempt to reduce loss(or protect a profit) should the price rise unexpectedly.  3, fiche 18, Anglais, - stop%2Dbuy%20order

Record number: 18, Textual support number: 2 OBS

Compare with "stop-loss order".  4, fiche 18, Anglais, - stop%2Dbuy%20order

Fiche 18,  Justifications,  Français

Record number: 18, Textual support number: 1 DEF

Ordre d'achat d'un certain nombre d'actions d'une entité donné à un courtier pour participer à un mouvement de hausse des cours.  2, fiche 18, Français, - ordre%20d%27achat%20stop

Record number: 18, Textual support number: 1 OBS

Un client qui a vendu à découvert place un ordre de ce genre afin d'essayer de limiter sa perte ou, le cas échéant, de protéger son profit si le cours du titre qu'il a vendu venait à monter de façon imprévue.  3, fiche 18, Français, - ordre%20d%27achat%20stop

Fiche 18,  Justifications,  Espagnol

Fiche 19,  Justifications,  Anglais

Record number: 19, Textual support number: 1 DEF

Subsidized mortgage program under which the Government National Mortgage Association(Ginnie Mae) purchases mortgages above fair market value, and resells them through the Federal National Mortgage Association(Fannie Mae). The program provides financial assistance to developers of nonprofit public housing projects. Ginnie Mae pays the difference-the discount between the price paid by Fannie Mae and the price at which it buys the mortgages, using its credit rating to guarantee the discount, which public housing authorities could not otherwise afford, and in turn accepts a limited loss on the deal.  2, fiche 19, Anglais, - Tandem%20loan

Fiche 19,  Justifications,  Français

Record number: 19, Textual support number: 1 OBS

Il s'agit de prêts du programme Tandem approuvés par le gouvernement dans la province de Québec.  1, fiche 19, Français, - pr%C3%AAt%20Tandem

Record number: 19, Textual support number: 2 OBS

Renseignement fourni par un traducteur à la Société du crédit agricole Canada.  1, fiche 19, Français, - pr%C3%AAt%20Tandem

Fiche 19,  Justifications,  Espagnol

Fiche 20,  Justifications,  Anglais

Record number: 20, Textual support number: 1 DEF

Loss. Sale of an asset at less than its acquisition cost or fair market value.  1, fiche 20, Anglais, - loss

Fiche 20,  Justifications,  Français

Fiche 20,  Justifications,  Espagnol

Fiche 21,  Justifications,  Anglais

Record number: 21, Textual support number: 1 DEF

Loss of consumer surplus incurred by buyers and not captured by producers, which is consequent upon an initially competitive industry becoming monopolistic and therefore, ceteris paribus, charging a higher price and selling a lower level of output.  2, fiche 21, Anglais, - deadweight%20loss

Record number: 21, Textual support number: 1 OBS

What happens to the little triangle EIG? It is lost to everybody and represents "deadweight loss". Thus consumers lose more than the monopolist’s profit; and even if we took back the NEGN’ profit by lump sum taxation, we would be losing to the devil of inefficiency the "deadweight triangle" which benefits nobody.  1, fiche 21, Anglais, - deadweight%20loss

Fiche 21,  Justifications,  Français

Fiche 21,  Justifications,  Espagnol

Fiche 22,  Justifications,  Anglais

Record number: 22, Textual support number: 1 DEF

Investments that either have a loss reserve, a write-off, paid less than half of the portfolio's average dividend rate the past two years, are presently valued at less than 1. 2 times cost, or whose prospects for future price appreciation are estimated to be poor.  1, fiche 22, Anglais, - deadwood%20equities

Fiche 22,  Justifications,  Français

Fiche 22,  Justifications,  Espagnol

Fiche 23,  Justifications,  Anglais

Record number: 23, Textual support number: 1 DEF

Reproduction of the profit and loss characteristics of a futures contract while using options. For example, the simultaneous purchase of a call option and the sale of a put option with the same strike price, creates a synthetic product that closely follows the movement of a related futures contract.  1, fiche 23, Anglais, - synthetic%20futures%20contract

Fiche 23,  Justifications,  Français

Record number: 23, Textual support number: 1 DEF

Reproduction des caractéristiques des profits et pertes d'un contrat à terme à l'aide des options. L'achat d'une option d'achat et la vente d'une option de vente, ayant le même prix de levée, faits simultanément, reproduiront synthétiquement les caractéristiques d'un contrat à terme.  2, fiche 23, Français, - contrat%20%C3%A0%20terme%20synth%C3%A9tique

Fiche 23,  Justifications,  Espagnol

Fiche 24,  Justifications,  Anglais

Record number: 24, Textual support number: 1 OBS

for a commodity, e.g. in a food store  2, fiche 24, Anglais, - loss%20leader%20price

Fiche 24,  Justifications,  Français

Record number: 24, Textual support number: 1 DEF

Prix abaissé par rapport au prix habituellement pratiqué, pour provoquer un choc psychologique et attirer la clientèle dans le magasin.  2, fiche 24, Français, - prix%20d%27appel

Record number: 24, Textual support number: 1 OBS

Les sacrifices consentis sur ces articles vendus à prix coûtant ou même au-dessous de ce prix sont compensés notamment par la vente accrue d'autres objets.  3, fiche 24, Français, - prix%20d%27appel

Fiche 24,  Justifications,  Espagnol

Fiche 25,  Justifications,  Anglais

Record number: 25, Textual support number: 1 CONT

Another example where a tax loss sale might be beneficial would be a taxation year in which an investor has realized an unusually large amount of capital gains and holds one or more securities which are trading well below their purchase price and which he does not have definite reasons for retaining. By selling the dubious securities, he realizes a capital loss which will reduce realized capital gains in the year.  2, fiche 25, Anglais, - tax%20loss%20sale

Fiche 25,  Justifications,  Français

Record number: 25, Textual support number: 1 CONT

Lorsqu'une vente à perte à des fins fiscales semble avantageuse sans être contraire aux principes de placement, il faut tenir compte de plusieurs facteurs. (...) si on envisage un rachat ultérieur, la date de la vente et celle du rachat doivent être soigneusement choisies afin d'éviter une perte apparente.  2, fiche 25, Français, - vente%20%C3%A0%20perte%20%C3%A0%20des%20fins%20fiscales

Fiche 25,  Justifications,  Espagnol

Fiche 26,  Justifications,  Anglais

Record number: 26, Textual support number: 1 DEF

Temporary price cuts on well-known items. The price cut is made with the idea that these "specials"(loss leaders) will attract customers to the store.  1, fiche 26, Anglais, - leader%20pricing

Fiche 26,  Justifications,  Français

Record number: 26, Textual support number: 1 OBS

la vente à prix stratégiques a comme objet: soit de développer la vente de produits accessoires (...) soit de gagner de nouveaux clients (...) soit d'inciter la clientèle à acheter d'autres produits.  1, fiche 26, Français, - fixation%20d%27un%20prix%20strat%C3%A9gique

Fiche 26,  Justifications,  Espagnol

Fiche 27,  Justifications,  Anglais

Record number: 27, Textual support number: 1 CONT

If speculators are overoptimistic, they may end up providing this hedging service even at a loss to themselves; or if risk taking is so irksome as to require a positive premium for hedging, that cost will be added onto the price of international goods and, to a degree, will lessen the volume of and gains from trade.  1, fiche 27, Anglais, - hedging%20service

Fiche 27,  Justifications,  Français

Fiche 27,  Justifications,  Espagnol

Fiche 28,  Justifications,  Anglais

Record number: 28, Textual support number: 1 OBS

A claim made by a contractor to the Crown in respect of a firm price or ceiling price contract where a financial loss has been or, in exceptional cases, will be sustained in the fulfillment of said contract and said losses are a direct result of circumstances beyond the control of the contractor or the Crown.  1, fiche 28, Anglais, - ex%2Dgratia%20claim

Fiche 28,  Justifications,  Français

Record number: 28, Textual support number: 1 OBS

Demande d'un adjudicataire adressée à la Couronne au sujet d'un contrat à prix ferme (forfait) ou à prix plafond en cas de pertes financières subies ou,dans des cas exceptionnels, anticipées dans l'exécution dudit contrat et résultant directement de circonstances indépendantes de la volonté de l'adjudicataire ou de la Couronne.  1, fiche 28, Français, - requ%C3%AAte%20ex%20gratia

Fiche 28,  Justifications,  Espagnol

Fiche 29,  Justifications,  Anglais

Record number: 29, Textual support number: 1 OBS

If speculators are overoptimistic, they may end up providing this hedging service even at a loss to themselves; or if risk taking is so irksome as to require a positive premium for hedging that cost will be added onto the price of international goods(...)  1, fiche 29, Anglais, - positive%20premium%20for%20hedging

Fiche 29,  Justifications,  Français

Fiche 29,  Justifications,  Espagnol

Fiche 30,  Justifications,  Anglais

Record number: 30, Textual support number: 1 OBS

With no need to cut your P [Price] to sell an extra unit of Q [Quantity] the incremental Marginal Revenue it brings you is precisely the P [Price] received for that last unit, with no loss on previous units being subtracted.  1, fiche 30, Anglais, - incremental%20marginal%20revenue

Fiche 30,  Justifications,  Français

Fiche 30,  Justifications,  Espagnol

Fiche 31,  Justifications,  Anglais

Record number: 31, Textual support number: 1 OBS

Whenever one country imports too much and begins to lose gold, its loss of gold reduces its price and cost levels, thereby(1) decreasing its imports of foreign goods that have become relatively dear, and(2) increasing exports of its home-produced goods that have become relatively cheap.  1, fiche 31, Anglais, - cost%20level

Fiche 31,  Justifications,  Français

Fiche 31,  Justifications,  Espagnol

Fiche 32,  Justifications,  Français

Fiche 32,  Justifications,  Espagnol

Fiche 33,  Justifications,  Anglais

Record number: 33, Textual support number: 1 OBS

(...) a reserve established(...) to recognize a prospective loss such as might result from price changes(...) is a--.  1, fiche 33, Anglais, - surplus%20reserve

Fiche 33,  Justifications,  Français

Record number: 33, Textual support number: 1 OBS

(...) -- pour pallier des pertes accidentelles prévisibles mais non encore réalisées.  1, fiche 33, Français, - r%C3%A9serve%20de%20pr%C3%A9voyance

Fiche 33,  Justifications,  Espagnol

Fiche 34,  Justifications,  Anglais

Record number: 34, Textual support number: 1 OBS

hedge : Any purchase or sale transaction having as its purpose the elimination of profit or loss arising from price fluctuations.  2, fiche 34, Anglais, - hedged%20Eurodollar%20rate

Fiche 34,  Justifications,  Français

Record number: 34, Textual support number: 1 OBS

hedge : Protection, couverture contre les pertes financières résultant de l'inflation, des fluctuations des changes ou des cotations du marché et revêtant la forme d'une assurance, d'un arbitrage.  2, fiche 34, Français, - taux%20couvert%20de%20l%27eurodollar

Fiche 34,  Justifications,  Espagnol