TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OFFSETTING TRANSACTION [5 records]
Record 1 - internal organization data 2006-06-08
Record 1, English
Record 1, Subject field(s)
- Accounting
- Auditing (Accounting)
- Statistics
Record 1, Main entry term, English
- bias
1, record 1, English, bias
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The propensity, often unconscious, to search for, assemble, present, or use evidence in such a manner as to point to a preselected endproduct or conclusion. Bias does not of necessity lead to error, since it may be anticipated and allowed for by employing adjusting or weighting devices, or ostensibly inaccurate results may be interpreted or cross-checked in a variety of ways. 2, record 1, English, - bias
Record number: 1, Textual support number: 1 OBS
It is possible to extract evidence and synthesize an objective and valid picture even when employing biased or potentially biased sources of information. A principal objective in the process of auditing is the search for and correction of biases. An auditor determines the presence or lack of bias in a group of accounts receivable by circularizing persons against whom claims are held. Offsetting biases are regularly taken advantage of in the construction of "internal controls". By the operation of a normally patterned system of "internal check", valid results are deemed to follow by placing individuals with independent, opposing interests in opposition to each other and making them participants in the recording of the same transaction. The assumption underlying any such device is that the offsetting biases are of the same relative order of magnitude. 2, record 1, English, - bias
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Statistique
Record 1, Main entry term, French
- parti pris
1, record 1, French, parti%20pris
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- partialité 2, record 1, French, partialit%C3%A9
correct, feminine noun
- biais 1, record 1, French, biais
correct, masculine noun
- distorsion 1, record 1, French, distorsion
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Altération, intentionnelle ou non, des conditions d'une expérience, de la présentation d'une information, d'une estimation comptable ou d'un sondage, qui a pour effet de modifier les résultats ou l'information comptable dans un sens déterminé. 1, record 1, French, - parti%20pris
Record number: 1, Textual support number: 1 OBS
Dans le cas d'informations comptables, la mesure d'éléments à comptabiliser est partiale lorsqu'elle a tendance à aboutir systématiquement à une sous-évaluation ou à une surévaluation de ces éléments. Le choix des méthodes comptables peut être partial lorsqu'il est fait avec l'idée de favoriser les intérêts d'utilisateurs particuliers ou la réalisation d'objectifs économiques ou politiques précis. L'auditeur doit tenir compte de la possibilité d'un parti pris général dans les estimations comptables, et aussi de la possibilité que l'orientation du parti pris change de manière importante d'un exercice à l'autre, situations qui sont susceptibles de produire des résultats inexacts. 1, record 1, French, - parti%20pris
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-08-27
Record 2, English
Record 2, Subject field(s)
- Stock Exchange
- Investment
Record 2, Main entry term, English
- secondary options market
1, record 2, English, secondary%20options%20market
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
In the secondary options market, an existing options holder or writer may decide he wishes to unwind his option position prior to the option's expiry. He does so by executing an offsetting closing transaction which has the effect of extinguishing his previous option position. The table on this page illustrates this procedure, which is common to both puts and calls. 2, record 2, English, - secondary%20options%20market
Record 2, French
Record 2, Domaine(s)
- Bourse
- Investissements et placements
Record 2, Main entry term, French
- marché secondaire des options
1, record 2, French, march%C3%A9%20secondaire%20des%20options
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Sur le marché secondaire, un acheteur ou un vendeur initial peut décider de liquider sa position avant l'expiration de l'option. Pour ce faire, il effectue une transaction liquidative ou compensatrice qui a pour effet d'annuler sa position-option. 2, record 2, French, - march%C3%A9%20secondaire%20des%20options
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Bolsa de valores
- Inversiones
Record 2, Main entry term, Spanish
- mercado secundario de opciones
1, record 2, Spanish, mercado%20secundario%20de%20opciones
proposal, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-04-20
Record 3, English
Record 3, Subject field(s)
- Investment
Record 3, Main entry term, English
- unwind 1, record 3, English, unwind
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Reverse a securities transaction through an offsetting transaction. 1, record 3, English, - unwind
Record 3, French
Record 3, Domaine(s)
- Investissements et placements
Record 3, Main entry term, French
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Inversiones
Record 3, Main entry term, Spanish
- contrarrestar 1, record 3, Spanish, contrarrestar
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1991-10-31
Record 4, English
Record 4, Subject field(s)
- Stock Exchange
- Investment
Record 4, Main entry term, English
- gold options buyer
1, record 4, English, gold%20options%20buyer
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
The same outcomes-exercise, offsetting closing transaction or expiry-result whether a gold options investor buys puts(as in the above example), buys calls, writes puts or writes calls. Of course, only a gold options buyer has the right to exercise; a gold options writer has sold that right to a buyer in return for a premium and must either sell gold(if he has written a call) or buy gold(if he has written a put), should he be assigned. Therefore, an exercise generally implies a profit for a gold options buyer and may mean a loss for a gold options writer. Conversely, if an option expires, this entails a loss for a buyer(the premium paid) and a profit for a writer(the premium received). 2, record 4, English, - gold%20options%20buyer
Record 4, Key term(s)
- gold option buyer
- gold options holder
- gold option holder
Record 4, French
Record 4, Domaine(s)
- Bourse
- Investissements et placements
Record 4, Main entry term, French
- acheteur d'options sur l'or
1, record 4, French, acheteur%20d%27options%20sur%20l%27or
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Ces mêmes éventualités (levée, opération de compensation ou échéance) surviennent, que l'investisseur dans les options sur l'or achète des options de vente (comme dans l'exemple ci-dessus) ou des options d'achat, ou encore qu'il vende des options de vente ou des options d'achat. Bien entendu, seul un acheteur d'options sur l'or a un droit de levée; un vendeur d'options sur l'or a vendu ce droit à l'acheteur en contrepartie du prix de l'option et il doit vendre l'or (s'il a vendu une option d'achat) ou acheter l'or (s'il a vendu une option de vente), s'il se voit assigner une levée. Par conséquent, une levée suppose en général un profit pour un acheteur d'options sur l'or et peut entraîner une perte pour un vendeur d'options sur l'or. Inversement, l'échéance de l'option peut signifier une perte pour l'acheteur (la perte du prix versé pour l'option) et un profit pour le vendeur (qui a perçu ce prix). 2, record 4, French, - acheteur%20d%27options%20sur%20l%27or
Record 4, Key term(s)
- acheteur d'option sur l'or
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1989-10-12
Record 5, English
Record 5, Subject field(s)
- Stock Exchange
Record 5, Main entry term, English
- gold options writer
1, record 5, English, gold%20options%20writer
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- gold options seller 2, record 5, English, gold%20options%20seller
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
The same outcomes-exercise, offsetting closing transaction or expiry-result whether a gold options investor buys put(as in the above example), buys calls, writes puts or writes calls. Of course, only a gold options buyer has the right to exercise; a gold options writer has sold that right to a buyer in return for a premium and must either sell gold(if he has written a call) or buy gold(if he has written a put), should he be assigned. Therefore, an exercise generally implies a profit for a gold options buyer and may mean a loss for a gold options writer. Conversely, if an option expires, this entails a loss for a buyer(the premium paid) and a profit to a writer(the premium received). 3, record 5, English, - gold%20options%20writer
Record 5, Key term(s)
- gold option writer
- gold option seller
Record 5, French
Record 5, Domaine(s)
- Bourse
Record 5, Main entry term, French
- vendeur d'options sur l'or
1, record 5, French, vendeur%20d%27options%20sur%20l%27or
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Ces mêmes éventualités (levée, opération de compensation ou échéance) surviennent, que l'investisseur dans les options sur l'or achète des options de vente (comme dans l'exemple ci-dessus) ou des options d'achat, ou encore qu'il vende des options de vente ou des options d'achat. Bien entendu, seul un acheteur d'options sur l'or a un droit de levée; un vendeur d'options sur l'or a vendu ce droit à l'acheteur en contrepartie du prix de l'option et il doit vendre l'or (s'il a vendu une option d'achat) ou d'acheter l'or (s'il a vendu une option de vente), s'il se voit assigner une levée. Par conséquent, une levée suppose en général un profit pour un acheteur d'options sur l'or et peut entraîner une perte pour un vendeur d'options sur l'or. Inversement, l'échéance de l'option peut signifier une perte pour l'acheteur (la perte du prix versé pour l'option) et un profit pour le vendeur (qui a perçu le prix). 2, record 5, French, - vendeur%20d%27options%20sur%20l%27or
Record 5, Key term(s)
- vendeur d'option sur l'or
Record 5, Spanish
Record 5, Textual support, Spanish
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