TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
IT ASSET [100 records]
Record 1 - internal organization data 2024-04-03
Record 1, English
Record 1, Subject field(s)
- Finance
- Investment
Record 1, Main entry term, English
- equipment trust certificate
1, record 1, English, equipment%20trust%20certificate
correct
Record 1, Abbreviations, English
- ETC 2, record 1, English, ETC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An interest-bearing document evidencing part ownership of a trust created for the purpose of purchasing equipment and selling or leasing it to a user. An equipment trust serves as a device for avoiding direct ownership by the user, particularly in the case of railroads and airlines when such ownership would bring the newly acquired asset under existing mortgages and thus make it impossible to have it serve at the same time as security under a conditional-sales or installment-purchase contract. 3, record 1, English, - equipment%20trust%20certificate
Record 1, French
Record 1, Domaine(s)
- Finances
- Investissements et placements
Record 1, Main entry term, French
- titre garanti par nantissement du matériel
1, record 1, French, titre%20garanti%20par%20nantissement%20du%20mat%C3%A9riel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- certificat garanti par nantissement de matériel 2, record 1, French, certificat%20garanti%20par%20nantissement%20de%20mat%C3%A9riel
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Titre portant intérêt et attestant de la propriété partielle d'une fiducie créée dans le but d'acheter du matériel et de le vendre ou de le louer à un utilisateur. Cette fiducie représente un moyen pour l'utilisateur (en particulier les transporteurs ferroviaires et aériens) de ne pas être directement propriétaire du matériel lorsque le fait d'en détenir le titre de propriété ferait passer les nouveaux biens acquis sous la couverture d'hypothèques existantes et rendrait du même coup impossible l'affectation de ces biens en garantie. 3, record 1, French, - titre%20garanti%20par%20nantissement%20du%20mat%C3%A9riel
Record 1, Key term(s)
- certificat garanti par le matériel
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Finanzas
- Inversiones
Record 1, Main entry term, Spanish
- certificado de equipo en fideicomiso
1, record 1, Spanish, certificado%20de%20equipo%20en%20fideicomiso
correct, masculine noun
Record 1, Abbreviations, Spanish
- ETC 1, record 1, Spanish, ETC
correct
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Bonos y obligaciones garantizados por vagones - o actualmente aviones - que son propiedad de un fideicomiso. 1, record 1, Spanish, - certificado%20de%20equipo%20en%20fideicomiso
Record number: 1, Textual support number: 1 OBS
Es una forma de financiarse las líneas aéreas, pasando parte de sus activos a una empresa (el fideicomiso) que emite los bonos; de esta manera al ser bonos garantizados por un activo real, puede conseguirse un mejor precio del que podría conseguir la línea aérea vendiendo sus títulos en el mercado. 1, record 1, Spanish, - certificado%20de%20equipo%20en%20fideicomiso
Record 2 - internal organization data 2023-04-14
Record 2, English
Record 2, Subject field(s)
- Informatics
- Management Operations
Record 2, Main entry term, English
- service asset and configuration management
1, record 2, English, service%20asset%20and%20configuration%20management
correct
Record 2, Abbreviations, English
- SACM 1, record 2, English, SACM
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
... an ITIL [Information Technology Infrastructure Library] process designed to effectively control each link in the IT [information technology] service value chain through proper asset management and configuration management[, which] takes into consideration the relationships between [the] assets and the services[, ] as well as the people and processes that are required to support them all. 2, record 2, English, - service%20asset%20and%20configuration%20management
Record 2, French
Record 2, Domaine(s)
- Informatique
- Opérations de la gestion
Record 2, Main entry term, French
- gestion des actifs de service et des configurations
1, record 2, French, gestion%20des%20actifs%20de%20service%20et%20des%20configurations
correct, feminine noun
Record 2, Abbreviations, French
- SACM 1, record 2, French, SACM
correct, feminine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2023-03-10
Record 3, English
Record 3, Subject field(s)
- Stock Exchange
- Investment
Record 3, Main entry term, English
- bid-ask spread
1, record 3, English, bid%2Dask%20spread
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- bid-asked spread 2, record 3, English, bid%2Dasked%20spread
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
... the difference in price between the highest price that a buyer is willing to pay for an asset and the lowest price for which a seller is willing to sell it. 3, record 3, English, - bid%2Dask%20spread
Record 3, Key term(s)
- bid ask spread
- bid asked spread
Record 3, French
Record 3, Domaine(s)
- Bourse
- Investissements et placements
Record 3, Main entry term, French
- écart acheteur-vendeur
1, record 3, French, %C3%A9cart%20acheteur%2Dvendeur
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- écart entre les cours acheteurs et vendeurs 2, record 3, French, %C3%A9cart%20entre%20les%20cours%20acheteurs%20et%20vendeurs
correct, masculine noun
- écart de cotation 3, record 3, French, %C3%A9cart%20de%20cotation
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Différence entre le cours acheteur et le cours vendeur d'une marchandise ou d'un actif financier sur le marché. 4, record 3, French, - %C3%A9cart%20acheteur%2Dvendeur
Record 3, Key term(s)
- écart acheteur vendeur
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2022-07-12
Record 4, English
Record 4, Subject field(s)
- Inventory and Material Management
- Financial and Budgetary Management
Record 4, Main entry term, English
- asset assessment
1, record 4, English, asset%20assessment
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A strategic or an operational review of part or all of [an] organization’s asset base. 1, record 4, English, - asset%20assessment
Record number: 4, Textual support number: 1 OBS
It measures the extent to which the asset base continues to meet the organization's needs and validates the reasonableness of the value recorded in the departmental financial and materiel management system. 1, record 4, English, - asset%20assessment
Record 4, French
Record 4, Domaine(s)
- Gestion des stocks et du matériel
- Gestion budgétaire et financière
Record 4, Main entry term, French
- évaluation des immobilisations
1, record 4, French, %C3%A9valuation%20des%20immobilisations
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Examen stratégique ou opérationnel d'une partie ou de la totalité des immobilisations d'une organisation. 1, record 4, French, - %C3%A9valuation%20des%20immobilisations
Record number: 4, Textual support number: 1 CONT
Elle sert à établir dans quelle mesure les immobilisations continuent de répondre aux besoins de l'organisation et à valider la vraisemblance de la valeur enregistrée dans le système ministériel de gestion des finances et du matériel. 1, record 4, French, - %C3%A9valuation%20des%20immobilisations
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2022-04-08
Record 5, English
Record 5, Subject field(s)
- Types of Constructed Works
- Applications of Automation
- Environmental Management
Record 5, Main entry term, English
- smart building
1, record 5, English, smart%20building
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- intelligent building 2, record 5, English, intelligent%20building
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
A smart building is any structure that uses automated processes to automatically control the building's operations including heating, ventilation, air conditioning, lighting, security and other systems. A smart building uses sensors, actuators and microchips in order to collect data and manage it according to a business’ functions and services. This infrastructure helps owners, operators and facility managers improve asset reliability and performance, which reduces energy use, optimizes how space is used and minimizes the environmental impact of buildings. 3, record 5, English, - smart%20building
Record 5, French
Record 5, Domaine(s)
- Types de constructions
- Automatisation et applications
- Gestion environnementale
Record 5, Main entry term, French
- bâtiment intelligent
1, record 5, French, b%C3%A2timent%20intelligent
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- immeuble intelligent 2, record 5, French, immeuble%20intelligent
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Bâtiment équipé de systèmes qui lui permettent de s'adapter automatiquement à ses conditions d'utilisation et à son environnement, et qui peuvent, en outre, être télécommandés. 3, record 5, French, - b%C3%A2timent%20intelligent
Record number: 5, Textual support number: 1 CONT
Le bâtiment intelligent [...] aide le propriétaire, le gestionnaire et l'occupant à réaliser leurs objectifs de coût, de confort, de services, de sécurité, de flexibilité à long terme et de mise en marché. L'immeuble intelligent favorise un environnement productif et rentable en misant sur l'optimisation et l'interrelation des quatre niveaux fondamentaux suivants : infrastructures, systèmes, services et gestion. 4, record 5, French, - b%C3%A2timent%20intelligent
Record number: 5, Textual support number: 1 OBS
Dans un bâtiment intelligent, l'éclairage et le chauffage sont des exemples de paramètres ajustables automatiquement en fonction des conditions météorologiques ou de l'utilisation des locaux. 3, record 5, French, - b%C3%A2timent%20intelligent
Record number: 5, Textual support number: 2 OBS
bâtiment intelligent : désignation et définition publiées au Journal officiel de la République française le 29 janvier 2019. 5, record 5, French, - b%C3%A2timent%20intelligent
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Tipos de construcciones
- Automatización y aplicaciones
- Gestión del medio ambiente
Record 5, Main entry term, Spanish
- edificio inteligente
1, record 5, Spanish, edificio%20inteligente
correct, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
Construcción realizada por empresas altamente especializadas, que en su diseño tienen en cuenta al máximo los detalles de todas las necesidades funcionales de la empresa o empresas que serán sus futuras ocupantes; en especial, en todo lo relativo a sistemas electrónicos de control, y de desarrollo de los servicios informáticos. 1, record 5, Spanish, - edificio%20inteligente
Record 6 - internal organization data 2022-04-05
Record 6, English
Record 6, Subject field(s)
- Target Acquisition
- Field Artillery
Record 6, Main entry term, English
- critical friendly zone
1, record 6, English, critical%20friendly%20zone
correct, officially approved
Record 6, Abbreviations, English
- CFZ 1, record 6, English, CFZ
correct, officially approved
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
In artillery, a zone covered by a weapon-locating radar because it contains a critical asset whose loss would jeopardize the mission. 1, record 6, English, - critical%20friendly%20zone
Record number: 6, Textual support number: 1 OBS
critical friendly zone; CFZ: designations and definition officially approved by the Army Terminology Panel. 2, record 6, English, - critical%20friendly%20zone
Record 6, French
Record 6, Domaine(s)
- Acquisition d'objectif
- Artillerie de campagne
Record 6, Main entry term, French
- zone amie clé
1, record 6, French, zone%20amie%20cl%C3%A9
correct, feminine noun, officially approved
Record 6, Abbreviations, French
- ZAC 1, record 6, French, ZAC
correct, feminine noun, officially approved
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Dans le contexte de l'artillerie, zone couverte par un radar de repérage d'armes, car elle contient une ressource essentielle dont la perte pourrait sérieusement mettre en péril la mission. 1, record 6, French, - zone%20amie%20cl%C3%A9
Record number: 6, Textual support number: 1 OBS
zone amie clé; ZAC : désignations et définition uniformisées par le Groupe d'experts en terminologie de l'Armée de terre. 2, record 6, French, - zone%20amie%20cl%C3%A9
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2022-03-24
Record 7, English
Record 7, Subject field(s)
- Investment
Record 7, Main entry term, English
- overweight
1, record 7, English, overweight
correct, noun
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
A judgement of an investment portfolio that it holds proportionately more than the benchmark weight of a certain asset... 2, record 7, English, - overweight
Record 7, French
Record 7, Domaine(s)
- Investissements et placements
Record 7, Main entry term, French
- surpondération
1, record 7, French, surpond%C3%A9ration
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Dans un portefeuille d'actions, fait de pondérer de manière excessive avec une valeur ou un risque. 2, record 7, French, - surpond%C3%A9ration
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2022-03-10
Record 8, English
Record 8, Subject field(s)
- Corporate Management
- Building Management and Maintenance
- Communication and Information Management
Record 8, Main entry term, English
- asset map
1, record 8, English, asset%20map
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
It is useful to build an asset map, starting from intangible assets : the organisation's information. 2, record 8, English, - asset%20map
Record 8, French
Record 8, Domaine(s)
- Gestion de l'entreprise
- Gestion et entretien des immeubles
- Gestion des communications et de l'information
Record 8, Main entry term, French
- carte des actifs
1, record 8, French, carte%20des%20actifs
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- cartographie des actifs 2, record 8, French, cartographie%20des%20actifs
correct, feminine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Il est utile d'établir une carte des actifs, en commençant par les actifs immatériels : les informations de l'entreprise. 1, record 8, French, - carte%20des%20actifs
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2022-03-07
Record 9, English
Record 9, Subject field(s)
- Private Law
- Finance
Record 9, Main entry term, English
- asset freeze
1, record 9, English, asset%20freeze
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
An asset freeze aims to prevent an individual or entity from gaining access to property or other assets it may hold under Canadian jurisdiction. It prohibits persons in Canada and Canadians outside Canada from dealing in any property held by, or on behalf of, a person named in the relevant sanctions regulation. It also prohibits facilitating or providing financial services related to such a dealing. 2, record 9, English, - asset%20freeze
Record 9, French
Record 9, Domaine(s)
- Droit privé
- Finances
Record 9, Main entry term, French
- gel des avoirs
1, record 9, French, gel%20des%20avoirs
correct, masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Un gel des avoirs vise à empêcher une personne ou entité d'accéder à des biens ou d’autres actifs qu’elle peut détenir au Canada. Il interdit à toute personne se trouvant au Canada et aux Canadiens se trouvant à l'étranger d'effectuer une opération portant sur un bien détenu par une personne désignée dans les règlements sur les sanctions applicables, ou en son nom. Il interdit également de soutenir ou de fournir des services financiers se rapportant à de telles transactions. 2, record 9, French, - gel%20des%20avoirs
Record number: 9, Textual support number: 1 OBS
gel des avoirs : terme tiré du mini-lexique Terrorisme et sécurité nationale, et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface. 3, record 9, French, - gel%20des%20avoirs
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - external organization data 2022-01-25
Record 10, English
Record 10, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 10, Main entry term, English
- National Information Technology Asset Management 1, record 10, English, National%20Information%20Technology%20Asset%20Management
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Key term(s)
- National IT Asset Management
Record 10, French
Record 10, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 10, Main entry term, French
- Gestion nationale de l'actif de technologie de l'information
1, record 10, French, Gestion%20nationale%20de%20l%27actif%20de%20technologie%20de%20l%27information
feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record 10, Key term(s)
- Gestion nationale de l'actif de TI
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - external organization data 2022-01-20
Record 11, English
Record 11, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 11, Main entry term, English
- Information Technology Asset Administrator 1, record 11, English, Information%20Technology%20Asset%20Administrator
Record 11, Abbreviations, English
Record 11, Synonyms, English
- IT Asset Administrator 1, record 11, English, IT%20Asset%20%20Administrator
Record 11, French
Record 11, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 11, Main entry term, French
- administrateur d'actif de technologie de l'information
1, record 11, French, administrateur%20d%27actif%20de%20technologie%20de%20l%27information
masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- administratrice d'actif de technologie de l'information 1, record 11, French, administratrice%20d%27actif%20de%20technologie%20de%20l%27information
feminine noun
- administrateur d'actif de TI 1, record 11, French, administrateur%20d%27actif%20de%20TI
masculine noun
- administratrice d'actif de TI 1, record 11, French, administratrice%20d%27actif%20de%20TI
feminine noun
Record 11, Textual support, French
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - external organization data 2021-11-04
Record 12, English
Record 12, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 12, Main entry term, English
- designated asset
1, record 12, English, designated%20asset
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 DEF
1. Asset, other than information, identified as being important to operations by virtue of the function performed, or as being valuable and therefore warranting safeguarding; 2. Cash and other negotiable; and 3. Computer system that requires protection to ensure the integrity and availability of the information stored in it. 1, record 12, English, - designated%20asset
Record 12, French
Record 12, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 12, Main entry term, French
- bien désigné
1, record 12, French, bien%20d%C3%A9sign%C3%A9
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
1. Tout bien matériel, autre que des renseignements, que l'on a reconnu important pour les opérations en raison de son usage ou de sa valeur et qui mérite donc d'être protégé; 2. Argent et tout effet négociable; 3. Système informatique dont la protection est nécessaire pour garantir l'intégrité et la disponibilité des renseignements qu'ils contient. 1, record 12, French, - bien%20d%C3%A9sign%C3%A9
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2021-09-28
Record 13, English
Record 13, Subject field(s)
- Economic Co-operation and Development
- Economic Planning
- Areal Planning (Urban Studies)
- Economic Geography
Record 13, Main entry term, English
- community asset map
1, record 13, English, community%20asset%20map
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- asset map 2, record 13, English, asset%20map
correct
Record 13, Textual support, English
Record number: 13, Textual support number: 1 CONT
... an asset map focuses on what regions have rather than what they need; it is a tool for identifying and visualizing existing strengths in a community. 1, record 13, English, - community%20asset%20map
Record 13, French
Record 13, Domaine(s)
- Coopération et développement économiques
- Planification économique
- Aménagement du territoire
- Géographie économique
Record 13, Main entry term, French
- carte des actifs communautaires
1, record 13, French, carte%20des%20actifs%20communautaires
correct, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- cartographie des actifs communautaires 2, record 13, French, cartographie%20des%20actifs%20communautaires
correct, feminine noun
Record 13, Textual support, French
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2021-07-30
Record 14, English
Record 14, Subject field(s)
- National Bodies and Committees (Canadian)
- Sociology of Human Relations
Record 14, Main entry term, English
- Canadian Centre for Diversity and Inclusion
1, record 14, English, Canadian%20Centre%20for%20Diversity%20and%20Inclusion
correct
Record 14, Abbreviations, English
- CCDI 1, record 14, English, CCDI
correct
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
[The CCDI's] mission is to help those [it works] with be inclusive, free of prejudice and discrimination – and to generate the awareness, dialogue and action for people to recognize diversity as an asset and not an obstacle. 1, record 14, English, - Canadian%20Centre%20for%20Diversity%20and%20Inclusion
Record 14, Key term(s)
- Canadian Center for Diversity and Inclusion
Record 14, French
Record 14, Domaine(s)
- Organismes et comités nationaux canadiens
- Sociologie des relations humaines
Record 14, Main entry term, French
- Centre canadien pour la diversité et l'inclusion
1, record 14, French, Centre%20canadien%20pour%20la%20diversit%C3%A9%20et%20l%27inclusion
correct, masculine noun
Record 14, Abbreviations, French
- CCDI 1, record 14, French, CCDI
correct
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 OBS
[La] mission [du CCDI] est d'aider les organisations à être inclusives, sans préjugé ni discrimination, en plus de sensibiliser et d'encourager la discussion et l'action, afin de faire valoir l'atout avantageux qu'est la diversité. 1, record 14, French, - Centre%20canadien%20pour%20la%20diversit%C3%A9%20et%20l%27inclusion
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2019-10-30
Record 15, English
Record 15, Subject field(s)
- Information Technology (Informatics)
Record 15, Main entry term, English
- information technology asset
1, record 15, English, information%20technology%20asset
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
- IT asset 2, record 15, English, IT%20asset
correct
- electronic data processing asset 3, record 15, English, electronic%20data%20processing%20asset
obsolete
- EDP asset 4, record 15, English, EDP%20asset
obsolete
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
This standard defines baseline security requirements that federal departments must fulfill to ensure the security of information and information technology (IT) assets under their control. 5, record 15, English, - information%20technology%20asset
Record number: 15, Textual support number: 1 OBS
information technology asset; IT asset; electronic data processing asset; EDP asset : designations usually used in the plural. 6, record 15, English, - information%20technology%20asset
Record 15, Key term(s)
- information technology assets
- IT assets
- electronic data processing assets
- EDP assets
Record 15, French
Record 15, Domaine(s)
- Technologie de l'information (Informatique)
Record 15, Main entry term, French
- bien de technologie de l'information
1, record 15, French, bien%20de%20technologie%20de%20l%27information
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- bien de TI 2, record 15, French, bien%20de%20TI
correct, masculine noun
- bien informatique 3, record 15, French, bien%20informatique
correct, masculine noun
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
biens informatiques : Ensemble des actifs gérés par l'informatique dont on veut assurer la sécurité. [Définition reproduite avec l'autorisation de l'AFNOR.] 3, record 15, French, - bien%20de%20technologie%20de%20l%27information
Record number: 15, Textual support number: 1 CONT
La présente norme définit les exigences sécuritaires de base que les ministères fédéraux doivent satisfaire pour assurer la sécurité de l'information et des biens de technologie de l'information (TI) placés sous leur contrôle. 4, record 15, French, - bien%20de%20technologie%20de%20l%27information
Record number: 15, Textual support number: 1 OBS
On dénombre des biens physiques (locaux, matériels informatiques) et informationnels (données, programmes). [Reproduit avec l'autorisation de l'AFNOR.] 3, record 15, French, - bien%20de%20technologie%20de%20l%27information
Record number: 15, Textual support number: 2 OBS
bien de technologie de l'information; bien de TI; bien informatique : désignations habituellement utilisées au pluriel. 5, record 15, French, - bien%20de%20technologie%20de%20l%27information
Record 15, Key term(s)
- biens de technologie de l'information
- biens de TI
- biens informatiques
Record 15, Spanish
Record 15, Campo(s) temático(s)
- Tecnología de la información (Informática)
Record 15, Main entry term, Spanish
- equipo de tecnología de la información
1, record 15, Spanish, equipo%20de%20tecnolog%C3%ADa%20de%20la%20informaci%C3%B3n
correct, masculine noun
Record 15, Abbreviations, Spanish
Record 15, Synonyms, Spanish
Record 15, Textual support, Spanish
Record number: 15, Textual support number: 1 CONT
El Servicio de Gestión de las Comunicaciones y de la Información, bajo la dirección del Secretario General Adjunto, se encarga de [...] apoyar las operaciones relacionadas con la administración de redes, el apoyo informático, la administración de bases de datos, la administración del equipo de tecnología de la información y las videoconferencias. 1, record 15, Spanish, - equipo%20de%20tecnolog%C3%ADa%20de%20la%20informaci%C3%B3n
Record 16 - internal organization data 2019-02-26
Record 16, English
Record 16, Subject field(s)
- Currency and Foreign Exchange
- Coins and Bank Notes
Record 16, Main entry term, English
- ether
1, record 16, English, ether
correct
Record 16, Abbreviations, English
- ETH 1, record 16, English, ETH
correct
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 DEF
A ... cryptocurrency that is used for operating the Ethereum platform ... 2, record 16, English, - ether
Record number: 16, Textual support number: 1 CONT
Like bitcoin, ether is a digital bearer asset(similar to a security, like a bond, issued in physical form). Just like cash, it doesn’t require a third party to process or approve a transaction. 3, record 16, English, - ether
Record 16, French
Record 16, Domaine(s)
- Politique monétaire et marché des changes
- Pièces de monnaie et billets de banque
Record 16, Main entry term, French
- ether
1, record 16, French, ether
correct, masculine noun
Record 16, Abbreviations, French
- ETH 2, record 16, French, ETH
correct, see observation, masculine noun
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 DEF
Cryptomonnaie du protocole Ethereum. 3, record 16, French, - ether
Record number: 16, Textual support number: 1 CONT
Ce qui donne de la valeur à ces ethers, outre qu'ils peuvent être échangés comme une monnaie sur une plateforme de marché, c'est qu'ils sont échangeables contre du gaz, qui est nécessaire pour exécuter les contrats. 4, record 16, French, - ether
Record number: 16, Textual support number: 1 OBS
ETH : Ne pas confondre avec «ETC», l'acronyme de la cryptomonnaie d'Ethereum Classic. 3, record 16, French, - ether
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2018-07-06
Record 17, English
Record 17, Subject field(s)
- National Bodies and Committees (Canadian)
- Investment
Record 17, Main entry term, English
- National Angel Capital Organization
1, record 17, English, National%20Angel%20Capital%20Organization
correct
Record 17, Abbreviations, English
- NACO 2, record 17, English, NACO
correct
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 OBS
[National Angel Capital Organization's mission is to] professionalize angel investment in Canada and evolve it into a new asset class of investment. 3, record 17, English, - National%20Angel%20Capital%20Organization
Record 17, Key term(s)
- National Angel Capital Organisation
Record 17, French
Record 17, Domaine(s)
- Organismes et comités nationaux canadiens
- Investissements et placements
Record 17, Main entry term, French
- National Angel Capital Organization
1, record 17, French, National%20Angel%20Capital%20Organization
correct
Record 17, Abbreviations, French
- NACO 2, record 17, French, NACO
correct
Record 17, Synonyms, French
Record 17, Textual support, French
Record 17, Key term(s)
- National Angel Capital Organisation
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2018-01-01
Record 18, English
Record 18, Subject field(s)
- Real Estate
Record 18, Main entry term, English
- built asset portfolio
1, record 18, English, built%20asset%20portfolio
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
... is a public report that reviews the built asset portfolio of Parks Canada and includes both the heritage side and highways, dams, and waterways. It deals with all 12, 000 assets. 2, record 18, English, - built%20asset%20portfolio
Record 18, French
Record 18, Domaine(s)
- Immobilier
Record 18, Main entry term, French
- portefeuille de biens bâtis
1, record 18, French, portefeuille%20de%20biens%20b%C3%A2tis
correct, masculine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- portefeuille de biens construits 2, record 18, French, portefeuille%20de%20biens%20construits
correct, masculine noun
Record 18, Textual support, French
Record number: 18, Textual support number: 1 CONT
[...] il y a un rapport public qui passe en revue le portefeuille des biens bâtis de Parcs Canada, ce qui comprend le patrimoine bâti aussi bien que les routes, les barrages et les voies navigables. On y recense tous les 12 000 éléments d'actifs de l'organisme. 1, record 18, French, - portefeuille%20de%20biens%20b%C3%A2tis
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - external organization data 2017-10-20
Record 19, English
Record 19, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 19, Main entry term, English
- IT Equipment Asset Management 1, record 19, English, IT%20Equipment%20Asset%20Management
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 OBS
IT: information technology. 1, record 19, English, - IT%20Equipment%20Asset%20Management
Record 19, Key term(s)
- Information Technology Equipment Asset Management
Record 19, French
Record 19, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 19, Main entry term, French
- Gestion de l'actif en équipement de TI
1, record 19, French, Gestion%20de%20l%27actif%20en%20%C3%A9quipement%20de%20TI
feminine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 OBS
TI : technologie de l'information. 1, record 19, French, - Gestion%20de%20l%27actif%20en%20%C3%A9quipement%20de%20TI
Record 19, Key term(s)
- Gestion de l'actif en équipement de technologie de l'information
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 2017-01-03
Record 20, English
Record 20, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Taxation
Record 20, Main entry term, English
- accelerated depreciation
1, record 20, English, accelerated%20depreciation
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
- accelerated amortization 2, record 20, English, accelerated%20amortization
Record 20, Textual support, English
Record number: 20, Textual support number: 1 DEF
A faster-than-historical rate of depreciation of a fixed asset for income tax purposes. It is a method of depreciation that makes the depreciation allowance, and hence the tax allowance, available earlier in the life of the asset. 3, record 20, English, - accelerated%20depreciation
Record number: 20, Textual support number: 1 OBS
accelerated depreciation: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 20, English, - accelerated%20depreciation
Record number: 20, Textual support number: 2 OBS
accelerated amortization: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 5, record 20, English, - accelerated%20depreciation
Record 20, French
Record 20, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Fiscalité
Record 20, Main entry term, French
- amortissement accéléré
1, record 20, French, amortissement%20acc%C3%A9l%C3%A9r%C3%A9
correct, masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 DEF
Amortissement comptabilisé à un taux plus élevé qu'à l'ordinaire ou au moyen de méthodes (par exemple la méthode de l'amortissement dégressif) ayant pour effet de produire des charges plus élevées au cours des premiers exercices qu'au cours des exercices ultérieurs. 2, record 20, French, - amortissement%20acc%C3%A9l%C3%A9r%C3%A9
Record number: 20, Textual support number: 1 CONT
Le matériel permettant d'économiser l'énergie ou de lutter contre la pollution donne actuellement droit à un amortissement accéléré. Le taux d'amortissement de ce matériel sera réduit, tandis que la gamme des biens admissibles sera élargie afin d'inclure de nouvelles techniques ayant un effet bénéfique pour l'environnement, comme la production d'électricité à partir de l'énergie géothermique ou de l'énergie solaire, ainsi que la collecte des gaz de décharge et des gaz de digesteur. 3, record 20, French, - amortissement%20acc%C3%A9l%C3%A9r%C3%A9
Record number: 20, Textual support number: 1 OBS
amortissement accéléré : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 4, record 20, French, - amortissement%20acc%C3%A9l%C3%A9r%C3%A9
Record number: 20, Textual support number: 2 OBS
amortissement accéléré : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 5, record 20, French, - amortissement%20acc%C3%A9l%C3%A9r%C3%A9
Record 20, Spanish
Record 20, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Sistema tributario
Record 20, Main entry term, Spanish
- amortización acelerada
1, record 20, Spanish, amortizaci%C3%B3n%20acelerada
correct, feminine noun
Record 20, Abbreviations, Spanish
Record 20, Synonyms, Spanish
- depreciación acelerada 2, record 20, Spanish, depreciaci%C3%B3n%20acelerada
correct, feminine noun
Record 20, Textual support, Spanish
Record number: 20, Textual support number: 1 DEF
Amortización de un activo a un ritmo superior al normal. En algunos casos (por ejemplo, máquinas de proceso de datos) se puede conseguir que la amortización sea fiscalmente deducible a pesar de hacerse en un plazo inferior al habitual. Los métodos más usuales son el de un porcentaje fijo sobre lo que queda por amortizar y el de la suma de los dígitos de los años. A efectos fiscales y para incentivar la inversión, la Administración puede autorizar amortizaciones aceleradas para los bienes comprados durante un período o lugar determinado (por ejemplo, en España durante 1993 y 1994 o en Sevilla durante la Exposición Universal). 3, record 20, Spanish, - amortizaci%C3%B3n%20acelerada
Record number: 20, Textual support number: 1 OBS
amortización acelerada: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 20, Spanish, - amortizaci%C3%B3n%20acelerada
Record 21 - internal organization data 2016-09-21
Record 21, English
Record 21, Subject field(s)
- Financial Accounting
Record 21, Main entry term, English
- write-down of an asset
1, record 21, English, write%2Ddown%20of%20an%20asset
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 CONT
It should be noted that a write-down of an asset(e. g. write-off of a loan) takes the form of a budgetary transaction, i. e. is charged to the deficit. 2, record 21, English, - write%2Ddown%20of%20an%20asset
Record 21, Key term(s)
- writedown of an asset
Record 21, French
Record 21, Domaine(s)
- Comptabilité générale
Record 21, Main entry term, French
- réduction de la valeur d'un élément d'actif
1, record 21, French, r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
correct, feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 CONT
Il faut noter que la réduction de la valeur d'un élément d'actif (radiation d'un prêt) prend la forme d'une opération budgétaire, c'est-à-dire que la somme est imputée sur le déficit. 2, record 21, French, - r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
Record number: 21, Textual support number: 1 OBS
Réduction de la valeur d'un seul actif. 3, record 21, French, - r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 2016-07-20
Record 22, English
Record 22, Subject field(s)
- Titles of Monographs
- Real Estate
Record 22, Main entry term, English
- Building Condition Report
1, record 22, English, Building%20Condition%20Report
correct, Canada
Record 22, Abbreviations, English
- BCR 1, record 22, English, BCR
correct, Canada
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 OBS
The BCR is prepared just prior to the Asset Management Plan being developed. It is based on a multidisciplinary examination of the building and provides key information for assessing the condition of an asset. 2, record 22, English, - Building%20Condition%20Report
Record 22, French
Record 22, Domaine(s)
- Titres de monographies
- Immobilier
Record 22, Main entry term, French
- Rapport sur l'état des immeubles
1, record 22, French, Rapport%20sur%20l%27%C3%A9tat%20des%20immeubles
correct, masculine noun, Canada
Record 22, Abbreviations, French
- REI 1, record 22, French, REI
correct, masculine noun, Canada
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
Le REI, qui est préparé juste avant le Plan de gestion des biens immobiliers, est fondé sur un examen pluridisciplinaire de l'immeuble et contient d'importants renseignements permettant d'en évaluer l'état. 2, record 22, French, - Rapport%20sur%20l%27%C3%A9tat%20des%20immeubles
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 2016-03-07
Record 23, English
Record 23, Subject field(s)
- Earthmoving
- Road Construction Equipment
Record 23, Main entry term, English
- four-wheel tractor
1, record 23, English, four%2Dwheel%20tractor
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
- four-wheeled tractor 2, record 23, English, four%2Dwheeled%20tractor
correct
- two-axle tractor 3, record 23, English, two%2Daxle%20tractor
correct
- 4-wheel tractor 3, record 23, English, 4%2Dwheel%20tractor
correct
- two-axle wheel-type tractor 4, record 23, English, two%2Daxle%20wheel%2Dtype%20tractor
correct
Record 23, Textual support, English
Record number: 23, Textual support number: 1 CONT
Variety of use is more of an asset in the four-wheel tractor than in the two-wheel model. The four wheel unit can operate independently under its own motive power; it need not depend for support or balance on the towed equipment. 2, record 23, English, - four%2Dwheel%20tractor
Record 23, French
Record 23, Domaine(s)
- Terrassement
- Matériel de constr. (Voies de circulation)
Record 23, Main entry term, French
- tracteur à quatre roues
1, record 23, French, tracteur%20%C3%A0%20quatre%20roues
correct, masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
- tracteur à quatre roues pneumatiques 1, record 23, French, tracteur%20%C3%A0%20quatre%20roues%20pneumatiques
correct, masculine noun
- tracteur à deux essieux 2, record 23, French, tracteur%20%C3%A0%20deux%20essieux
masculine noun
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
Le tracteur de grande puissance à quatre roues pneumatiques ne peut être employé (...) qu'à la traction de remorques de transport de grande capacité. (...) Il présente l'avantage (...) de garder une indépendance complète de mouvements lorsqu'il est décroché. 1, record 23, French, - tracteur%20%C3%A0%20quatre%20roues
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 2016-02-29
Record 24, English
Record 24, Subject field(s)
- Occupation Names (General)
- Public Service
Record 24, Main entry term, English
- asset custodian
1, record 24, English, asset%20custodian
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 DEF
The position designated as having control over a specific asset or group of assets and whose key accountabilities are to exercise sound stewardship of the assets entrusted to them and to ensure that they are managed, monitored and reported in accordance with this policy. 1, record 24, English, - asset%20custodian
Record number: 24, Textual support number: 1 OBS
In this case, "asset" means a person, structure, facility, information, material or process that has value. It thus includes human resources as well as tangible and intangible objects. 1, record 24, English, - asset%20custodian
Record 24, French
Record 24, Domaine(s)
- Désignations des emplois (Généralités)
- Fonction publique
Record 24, Main entry term, French
- gardien des actifs
1, record 24, French, gardien%20des%20actifs
correct, masculine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 DEF
Employé de la fonction publique chargé de contrôler un actif ou un groupe d'actifs particuliers et dont les responsabilités principales sont d'exercer une intendance saine des actifs qui lui sont confiés et de s'assurer qu'ils sont gérés, suivis et soumis à un rapport, conformément aux dispositions de la présente politique. 1, record 24, French, - gardien%20des%20actifs
Record number: 24, Textual support number: 1 OBS
Dans ce cas, la définition du terme «actif» est : personne, structure, installation, information, matériel ou processus ayant de la valeur. Ainsi, un actif comprend les ressources humaines ainsi que les objets tangibles et intangibles. 1, record 24, French, - gardien%20des%20actifs
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 2015-12-18
Record 25, English
Record 25, Subject field(s)
- Banking
Record 25, Main entry term, English
- bank capital
1, record 25, English, bank%20capital
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
- capital of a bank 2, record 25, English, capital%20of%20a%20bank
correct
Record 25, Textual support, English
Record number: 25, Textual support number: 1 DEF
The difference between the value of a bank’s assets and its liabilities. 1, record 25, English, - bank%20capital
Record number: 25, Textual support number: 1 CONT
The bank capital represents the net worth of the bank or its value to investors. The asset portion of a bank's capital includes cash, government securities and interest-earning loans like mortgages, letters of credit and inter-bank loans. The liabilities section of a bank's capital includes loan-loss reserves and any debt it owes. 1, record 25, English, - bank%20capital
Record 25, French
Record 25, Domaine(s)
- Banque
Record 25, Main entry term, French
- fonds propres d'une banque
1, record 25, French, fonds%20propres%20d%27une%20banque
correct, masculine noun, plural
Record 25, Abbreviations, French
Record 25, Synonyms, French
- capital d'une banque 2, record 25, French, capital%20d%27une%20banque
correct, masculine noun
Record 25, Textual support, French
Record number: 25, Textual support number: 1 CONT
Le dispositif d'adéquation des fonds propres de Bâle joue un rôle important dans la gestion des risques, car il lie les exigences minimales de fonds propres d'une banque au degré de risque de ses actifs. 1, record 25, French, - fonds%20propres%20d%27une%20banque
Record number: 25, Textual support number: 1 OBS
Ne pas confondre avec les termes «fonds propres bancaires», «capital bancaire» et «fonds propres des banques», qui sont souvent employés pour désigner les fonds propres des banques en général. 3, record 25, French, - fonds%20propres%20d%27une%20banque
Record 25, Spanish
Record 25, Campo(s) temático(s)
- Operaciones bancarias
Record 25, Main entry term, Spanish
- capital bancario
1, record 25, Spanish, capital%20bancario
correct, masculine noun
Record 25, Abbreviations, Spanish
Record 25, Synonyms, Spanish
Record 25, Textual support, Spanish
Record number: 25, Textual support number: 1 CONT
[…] en el sector de valores el capital sirve de colchón principal frente a las pérdidas. Los bancos mantienen tanto provisiones para insolvencias, destinadas a cubrir las pérdidas previsibles, como capital para cubrir las insolvencias imprevistas. Por lo general, el capital bancario representa una proporción más alta del balance que las provisiones para insolvencias. 1, record 25, Spanish, - capital%20bancario
Record 26 - internal organization data 2015-10-09
Record 26, English
Record 26, Subject field(s)
- Offences and crimes
Record 26, Main entry term, English
- proceeds of corruption
1, record 26, English, proceeds%20of%20corruption
correct, plural
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 CONT
The principal international instrument for dealing with asset recovery is the United Nations Convention against Corruption(UNCAC). It is the first globally negotiated anticorruption treaty that contains a framework for governments to cooperate to achieve the goal of returning embezzled public funds and other proceeds of corruption by providing the vehicle for countries to make requests to each other for legal assistance in the recovery of illicit assets. 2, record 26, English, - proceeds%20of%20corruption
Record 26, French
Record 26, Domaine(s)
- Infractions et crimes
Record 26, Main entry term, French
- produits de la corruption
1, record 26, French, produits%20de%20la%20corruption
correct, masculine noun, plural
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 CONT
Aux termes de la Convention anticorruption, les produits de la corruption sont «les profits ou autres bénéfices que le corrupteur retire de la transaction ou tout autre avantage indu obtenu ou conservé au moyen de l’acte de corruption». 2, record 26, French, - produits%20de%20la%20corruption
Record 26, Spanish
Record 26, Campo(s) temático(s)
- Infracciones y crímenes
Record 26, Main entry term, Spanish
- ingresos de la corrupción
1, record 26, Spanish, ingresos%20de%20la%20corrupci%C3%B3n
correct, masculine noun, plural
Record 26, Abbreviations, Spanish
Record 26, Synonyms, Spanish
Record 26, Textual support, Spanish
Record number: 26, Textual support number: 1 CONT
Implementar una nueva asociación G8 para detectar, recuperar y devolver los ingresos de la corrupción que fueron adquiridos en forma ilícita. 1, record 26, Spanish, - ingresos%20de%20la%20corrupci%C3%B3n
Record 27 - internal organization data 2015-07-31
Record 27, English
Record 27, Subject field(s)
- Currency and Foreign Exchange
- Banking
- Economics
Record 27, Main entry term, English
- monetary easing measure
1, record 27, English, monetary%20easing%20measure
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, Textual support, English
Record number: 27, Textual support number: 1 CONT
In response to the weak economic recovery and low and declining inflation, the European Central Bank(ECB) has introduced several monetary easing measures in recent months. In particular, the ECB expanded the asset purchase program it introduced last September to include sovereign, agency and European institution securities in an effort to reduce longer-term interest rates, increase business and consumer confidence, and in turn encourage greater lending and investment. 1, record 27, English, - monetary%20easing%20measure
Record 27, French
Record 27, Domaine(s)
- Politique monétaire et marché des changes
- Banque
- Économique
Record 27, Main entry term, French
- mesure d'assouplissement monétaire
1, record 27, French, mesure%20d%27assouplissement%20mon%C3%A9taire
correct, feminine noun
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 CONT
En réponse à la faiblesse de la reprise économique et de l'inflation, en recul, la Banque centrale européenne (BCE) a pris plusieurs mesures d'assouplissement monétaire au cours des derniers mois. En particulier, elle a élargi son programme d'achat d'actifs mis en place en septembre 2014 afin d'inclure des titres d'États souverains, d'organismes publics et d'institutions européennes en vue de réduire les taux d'intérêt à plus long terme, de stimuler la confiance des entreprises et des consommateurs et, par ce fait, d'encourager une augmentation des prêts et des investissements. 1, record 27, French, - mesure%20d%27assouplissement%20mon%C3%A9taire
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 2015-05-05
Record 28, English
Record 28, Subject field(s)
- Heritage
Record 28, Main entry term, English
- asset conservation plan
1, record 28, English, asset%20conservation%20plan
correct
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, Textual support, English
Record number: 28, Textual support number: 1 OBS
Preparation of a conservation plan encourages those with responsibility for an asset to think about it in a structured way and to assess how and why it is significant and how it should be managed. 1, record 28, English, - asset%20conservation%20plan
Record 28, French
Record 28, Domaine(s)
- Patrimoine
Record 28, Main entry term, French
- plan de conservation d'un bien
1, record 28, French, plan%20de%20conservation%20d%27un%20bien
correct, masculine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
Record 28, Textual support, French
Record number: 28, Textual support number: 1 OBS
La préparation d'un plan de conservation incite les personnes responsables d'un bien à y réfléchir de manière structurée et à déterminer pourquoi et en quoi ce bien est important, et comment il doit être administré. 1, record 28, French, - plan%20de%20conservation%20d%27un%20bien
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 2015-04-28
Record 29, English
Record 29, Subject field(s)
- Banking
- Investment
- Public Sector Budgeting
Record 29, Main entry term, English
- asset purchase program
1, record 29, English, asset%20purchase%20program
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, Textual support, English
Record number: 29, Textual support number: 1 CONT
In particular, the ECB [European Central Bank] expanded the asset purchase program it introduced last September to include sovereign, agency and European institution securities in an effort to reduce longer-term interest rates, increase business and consumer confidence, and in turn encourage greater lending and investment. 1, record 29, English, - asset%20purchase%20program
Record 29, Key term(s)
- asset purchase programme
Record 29, French
Record 29, Domaine(s)
- Banque
- Investissements et placements
- Budget des collectivités publiques
Record 29, Main entry term, French
- programme d'achat d'actifs
1, record 29, French, programme%20d%27achat%20d%27actifs
correct, masculine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record number: 29, Textual support number: 1 CONT
En particulier, [la Banque centrale européenne] a élargi son programme d'achat d'actifs mis en place en septembre 2014 afin d'inclure des titres d'États souverains, d'organismes publics et d'institutions européennes en vue de réduire les taux d'intérêt à plus long terme, de stimuler la confiance des entreprises et des consommateurs et, par ce fait, d'encourager une augmentation des prêts et des investissements. 1, record 29, French, - programme%20d%27achat%20d%27actifs
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 2014-10-24
Record 30, English
Record 30, Subject field(s)
- Organizations and Associations (Admin.)
- Commercial and Other Bodies (Law)
- Financial and Budgetary Management
Record 30, Main entry term, English
- gift of residual interest
1, record 30, English, gift%20of%20residual%20interest
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record number: 30, Textual support number: 1 CONT
A gift of residual interest allows you to donate an asset now(your home, work of art, vacation property) and enjoy the use of it for the rest of your life. An immediate tax receipt is issued for the present value of the donated asset. 1, record 30, English, - gift%20of%20residual%20interest
Record 30, French
Record 30, Domaine(s)
- Organismes et associations (Admin.)
- Organismes commerciaux ou non (Droit)
- Gestion budgétaire et financière
Record 30, Main entry term, French
- don de l'intérêt résiduel
1, record 30, French, don%20de%20l%27int%C3%A9r%C3%AAt%20r%C3%A9siduel
correct, masculine noun
Record 30, Abbreviations, French
Record 30, Synonyms, French
Record 30, Textual support, French
Record number: 30, Textual support number: 1 OBS
Ce type de don différé est pratiqué lorsqu'une somme d'argent ou une propriété est inscrite dans un acte de fiducie ou un testament comme un don de charité. Sa particularité est d'assurer à une personne désignée un revenu pour la vie ou pour un nombre d'années déterminé au préalable. 2, record 30, French, - don%20de%20l%27int%C3%A9r%C3%AAt%20r%C3%A9siduel
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 2014-08-01
Record 31, English
Record 31, Subject field(s)
- Protection of Property
- Information Technology (Informatics)
Record 31, Main entry term, English
- protected IT asset
1, record 31, English, protected%20IT%20asset
correct
Record 31, Abbreviations, English
Record 31, Synonyms, English
- protected information technology asset 2, record 31, English, protected%20information%20technology%20asset
correct
Record 31, Textual support, English
Record number: 31, Textual support number: 1 DEF
An IT asset that contains, stores, processes, or transmits data representing information that may qualify for an exemption or exclusion under the Access to Information Act or the Privacy Act because its disclosure would reasonably be expected to cause injury to non-national interests. 1, record 31, English, - protected%20IT%20asset
Record 31, French
Record 31, Domaine(s)
- Sécurité des biens
- Technologie de l'information (Informatique)
Record 31, Main entry term, French
- bien de TI protégé
1, record 31, French, bien%20de%20TI%20prot%C3%A9g%C3%A9
correct, masculine noun
Record 31, Abbreviations, French
Record 31, Synonyms, French
- bien de technologie de l'information protégé 2, record 31, French, bien%20de%20technologie%20de%20l%27information%20prot%C3%A9g%C3%A9
correct, masculine noun
Record 31, Textual support, French
Record number: 31, Textual support number: 1 DEF
Bien de TI qui contient, stocke, traite ou transmet des données représentant de l'information et qui peut faire l'objet d'une exception ou d'une exclusion en vertu de la Loi sur l'accès à l'information ou de la Loi sur la protection des renseignements personnels lorsque sa divulgation peut vraisemblablement causer des préjudices aux intérêts non nationaux. 1, record 31, French, - bien%20de%20TI%20prot%C3%A9g%C3%A9
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 2014-05-16
Record 32, English
Record 32, Subject field(s)
- Information Technology (Informatics)
- Protection of Property
Record 32, Main entry term, English
- critical IT asset
1, record 32, English, critical%20IT%20asset
correct
Record 32, Abbreviations, English
Record 32, Synonyms, English
- critical information technology asset 2, record 32, English, critical%20information%20technology%20asset
correct
Record 32, Textual support, English
Record number: 32, Textual support number: 1 DEF
An IT asset that supports a business activity having some degree of criticality. 1, record 32, English, - critical%20IT%20asset
Record 32, French
Record 32, Domaine(s)
- Technologie de l'information (Informatique)
- Sécurité des biens
Record 32, Main entry term, French
- bien de TI essentiel
1, record 32, French, bien%20de%20TI%20essentiel
correct, masculine noun
Record 32, Abbreviations, French
Record 32, Synonyms, French
- bien de technologie de l'information essentiel 2, record 32, French, bien%20de%20technologie%20de%20l%27information%20essentiel
correct, masculine noun
Record 32, Textual support, French
Record number: 32, Textual support number: 1 DEF
Bien de TI qui satisfait à une activité opérationnelle possédant un certain niveau de criticité. 1, record 32, French, - bien%20de%20TI%20essentiel
Record 32, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 2014-05-02
Record 33, English
Record 33, Subject field(s)
- Organization Planning
- Emergency Management
Record 33, Main entry term, English
- integrity security objective
1, record 33, English, integrity%20security%20objective
correct
Record 33, Abbreviations, English
Record 33, Synonyms, English
Record 33, Textual support, English
Record number: 33, Textual support number: 1 DEF
[An objective whose goal is] to ensure the integrity of a business activity or IT [information technology] asset against a specified set of threats in order to prevent injury to national interests or non-national interests. 1, record 33, English, - integrity%20security%20objective
Record 33, French
Record 33, Domaine(s)
- Planification d'organisation
- Gestion des urgences
Record 33, Main entry term, French
- objectif de sécurité lié à l'intégrité
1, record 33, French, objectif%20de%20s%C3%A9curit%C3%A9%20li%C3%A9%20%C3%A0%20l%27int%C3%A9grit%C3%A9
correct, masculine noun
Record 33, Abbreviations, French
Record 33, Synonyms, French
Record 33, Textual support, French
Record number: 33, Textual support number: 1 DEF
[Objectif qui a pour but d']assurer l'intégrité d'une activité opérationnelle ou d'un bien de TI [technologie de l'information] contre un ensemble défini de menaces afin de prévenir tout préjudice aux intérêts nationaux ou non nationaux. 1, record 33, French, - objectif%20de%20s%C3%A9curit%C3%A9%20li%C3%A9%20%C3%A0%20l%27int%C3%A9grit%C3%A9
Record 33, Spanish
Record 33, Textual support, Spanish
Record 34 - internal organization data 2014-04-17
Record 34, English
Record 34, Subject field(s)
- Organization Planning
- Emergency Management
Record 34, Main entry term, English
- availability security objective
1, record 34, English, availability%20security%20objective
correct
Record 34, Abbreviations, English
Record 34, Synonyms, English
Record 34, Textual support, English
Record number: 34, Textual support number: 1 DEF
[An objective whose goal is] to ensure the availability of a business activity or IT [information technology] asset against a specified set of threats in order to prevent injury to national interests or non-national interests. 1, record 34, English, - availability%20security%20objective
Record 34, French
Record 34, Domaine(s)
- Planification d'organisation
- Gestion des urgences
Record 34, Main entry term, French
- objectif de sécurité lié à la disponibilité
1, record 34, French, objectif%20de%20s%C3%A9curit%C3%A9%20li%C3%A9%20%C3%A0%20la%20disponibilit%C3%A9
correct, masculine noun
Record 34, Abbreviations, French
Record 34, Synonyms, French
Record 34, Textual support, French
Record number: 34, Textual support number: 1 DEF
[Objectif qui a pour but d']assurer la disponibilité d'une activité opérationnelle ou d'un bien de TI [technologie de l'information] contre un ensemble défini de menaces afin de prévenir tout préjudice aux intérêts nationaux ou non nationaux. 1, record 34, French, - objectif%20de%20s%C3%A9curit%C3%A9%20li%C3%A9%20%C3%A0%20la%20disponibilit%C3%A9
Record 34, Spanish
Record 34, Textual support, Spanish
Record 35 - internal organization data 2013-12-19
Record 35, English
Record 35, Subject field(s)
- Legal System
- Family Law (common law)
- Private Law
Record 35, Main entry term, English
- constructive common intention
1, record 35, English, constructive%20common%20intention
correct
Record 35, Abbreviations, English
Record 35, Synonyms, English
Record 35, Textual support, English
Record number: 35, Textual support number: 1 CONT
"Unless it is possible to infer from the conduct of the spouses at the time of their concerted action in relation to acquisition or improvement of the family asset that they did form an actual common intention as to the legal consequences of their acts upon the proprietary rights in the asset the court must impute to them a constructive common intention which is that which in the court's opinion would have been formed by reasonable spouses. " 2, record 35, English, - constructive%20common%20intention
Record 35, French
Record 35, Domaine(s)
- Théorie du droit
- Droit de la famille (common law)
- Droit privé
Record 35, Main entry term, French
- intention commune censée intervenue
1, record 35, French, intention%20commune%20cens%C3%A9e%20intervenue
correct, feminine noun
Record 35, Abbreviations, French
Record 35, Synonyms, French
- intention commune implicite 2, record 35, French, intention%20commune%20implicite
correct, feminine noun
Record 35, Textual support, French
Record number: 35, Textual support number: 1 CONT
A moins qu’il soit possible de déduire de la conduite des conjoints au moment de leur action concertée relative à l’acquisition ou à l’amélioration du bien familial qu’ils ont effectivement manifesté une réelle intention commune quant aux conséquences juridiques de leurs actes sur les droits de propriété afférents au bien, la cour doit leur imputer une intention commune censée intervenue (constructive common intention), qui est celle que, de l’avis de la cour, des conjoints raisonnables auraient manifestée. 1, record 35, French, - intention%20commune%20cens%C3%A9e%20intervenue
Record 35, Spanish
Record 35, Textual support, Spanish
Record 36 - internal organization data 2013-06-12
Record 36, English
Record 36, Subject field(s)
- Titles of Programs and Courses
- Information Technology (Informatics)
- Workplace Organization
Record 36, Main entry term, English
- Information Technology Asset Alignment Program
1, record 36, English, Information%20Technology%20Asset%20Alignment%20Program
correct
Record 36, Abbreviations, English
- ITAAP 1, record 36, English, ITAAP
correct
Record 36, Synonyms, English
Record 36, Textual support, English
Record number: 36, Textual support number: 1 DEF
A program set up to establish a framework for the allocation of IT assets, reduce the IT asset inventory, and improve IT asset governance. 1, record 36, English, - Information%20Technology%20Asset%20Alignment%20Program
Record 36, Key term(s)
- Information Technology Asset Alignment Programme
Record 36, French
Record 36, Domaine(s)
- Titres de programmes et de cours
- Technologie de l'information (Informatique)
- Organisation du travail et équipements
Record 36, Main entry term, French
- Programme d'harmonisation des biens de technologie de l’information
1, record 36, French, Programme%20d%27harmonisation%20des%20biens%20de%20technologie%20de%20l%26rsquo%3Binformation
correct, masculine noun
Record 36, Abbreviations, French
- PHBTI 1, record 36, French, PHBTI
correct, masculine noun
Record 36, Synonyms, French
Record 36, Textual support, French
Record number: 36, Textual support number: 1 DEF
Programme visant à établir un cadre pour l’allocation des biens de la TI, en réduire l’inventaire et en améliorer la gouvernance. 1, record 36, French, - Programme%20d%27harmonisation%20des%20biens%20de%20technologie%20de%20l%26rsquo%3Binformation
Record 36, Spanish
Record 36, Textual support, Spanish
Record 37 - internal organization data 2013-06-12
Record 37, English
Record 37, Subject field(s)
- Information Technology (Informatics)
- Workplace Organization
Record 37, Main entry term, English
- ITAAP exception 1, record 37, English, ITAAP%20exception
Record 37, Abbreviations, English
Record 37, Synonyms, English
- Information Technology Asset Alignment Program exception 2, record 37, English, Information%20Technology%20Asset%20Alignment%20Program%20exception
Record 37, Textual support, English
Record number: 37, Textual support number: 1 DEF
[An] approved exception to IT asset standard policies due to business requirements or duty to accommodate. 1, record 37, English, - ITAAP%20exception
Record 37, French
Record 37, Domaine(s)
- Technologie de l'information (Informatique)
- Organisation du travail et équipements
Record 37, Main entry term, French
- exception PHBTI
1, record 37, French, exception%20PHBTI
feminine noun
Record 37, Abbreviations, French
Record 37, Synonyms, French
- exception du Programme d'harmonisation des biens de technologie de l’information 2, record 37, French, exception%20du%20Programme%20d%27harmonisation%20des%20biens%20de%20technologie%20de%20l%26rsquo%3Binformation
feminine noun
Record 37, Textual support, French
Record number: 37, Textual support number: 1 DEF
Exception approuvée aux politiques normalisées relatives aux biens de TI en raison d’exigences opérationnelles ou d’une obligation de prendre des mesures d’adaptation. 1, record 37, French, - exception%20PHBTI
Record 37, Spanish
Record 37, Textual support, Spanish
Record 38 - internal organization data 2013-03-18
Record 38, English
Record 38, Subject field(s)
- Finance
Record 38, Main entry term, English
- marginal efficiency of capital
1, record 38, English, marginal%20efficiency%20of%20capital
correct
Record 38, Abbreviations, English
Record 38, Synonyms, English
Record 38, Textual support, English
Record number: 38, Textual support number: 1 DEF
In popular terms, the expected rate of profit. More rigourously, it is a discount rate at which the perpetual annual yields of an asset are expressed in present value terms. 2, record 38, English, - marginal%20efficiency%20of%20capital
Record 38, French
Record 38, Domaine(s)
- Finances
Record 38, Main entry term, French
- efficacité marginale du capital
1, record 38, French, efficacit%C3%A9%20marginale%20du%20capital
feminine noun
Record 38, Abbreviations, French
Record 38, Synonyms, French
Record 38, Textual support, French
Record 38, Spanish
Record 38, Campo(s) temático(s)
- Finanzas
Record 38, Main entry term, Spanish
- eficiencia marginal del capital
1, record 38, Spanish, eficiencia%20marginal%20del%20capital
correct, feminine noun
Record 38, Abbreviations, Spanish
Record 38, Synonyms, Spanish
Record 38, Textual support, Spanish
Record number: 38, Textual support number: 1 OBS
Concepto Keynesiano equivalente al de productividad marginal del capital. 2, record 38, Spanish, - eficiencia%20marginal%20del%20capital
Record 39 - internal organization data 2012-08-31
Record 39, English
Record 39, Subject field(s)
- Finance
Record 39, Main entry term, English
- cost avoidance
1, record 39, English, cost%20avoidance
correct
Record 39, Abbreviations, English
Record 39, Synonyms, English
Record 39, Textual support, English
Record number: 39, Textual support number: 1 CONT
If a utility uses a sound approach to selecting and installing a computer, it can achieve : 1. improved cash flow, 2. fixed asset management and control, 3. financial and management information, 4. improved job cost estimating procedures, and 5. cost avoidance. 2, record 39, English, - cost%20avoidance
Record 39, French
Record 39, Domaine(s)
- Finances
Record 39, Main entry term, French
- évitement des coûts
1, record 39, French, %C3%A9vitement%20des%20co%C3%BBts
correct, masculine noun
Record 39, Abbreviations, French
Record 39, Synonyms, French
Record 39, Textual support, French
Record number: 39, Textual support number: 1 OBS
Le plus souvent traduit par «éviter des coûts». 2, record 39, French, - %C3%A9vitement%20des%20co%C3%BBts
Record 39, Spanish
Record 39, Textual support, Spanish
Record 40 - internal organization data 2012-08-27
Record 40, English
Record 40, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Police
Record 40, Main entry term, English
- Corporate Management and Comptrollership
1, record 40, English, Corporate%20Management%20and%20Comptrollership
correct
Record 40, Abbreviations, English
- CM&C 1, record 40, English, CM%26C
correct
Record 40, Synonyms, English
Record 40, Textual support, English
Record number: 40, Textual support number: 1 OBS
Royal Canadian Mounted Police. 1, record 40, English, - Corporate%20Management%20and%20Comptrollership
Record number: 40, Textual support number: 2 OBS
Corporate Management and Comptrollership(CM&C) is responsible for providing service excellence in the areas of financial administration, asset and facility management, and contracting and procurement management. CM&C plays an important challenge function within the RCMP as it is accountable for supporting the most effective use of RCMP resources, positioning the organization for longer term financial stability, strengthening RCMP relationships with central agencies, as well as being an advocate of the RCMP as an organization of management excellence. The primary role of CM&C is to support the responsible spending and safeguarding of the RCMP's financial and physical resources to assist the RCMP in achieving its goal of being a strategy-focused, intelligence-led organization of excellence. 1, record 40, English, - Corporate%20Management%20and%20Comptrollership
Record 40, French
Record 40, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Police
Record 40, Main entry term, French
- Gestion générale et Contrôle
1, record 40, French, Gestion%20g%C3%A9n%C3%A9rale%20et%20Contr%C3%B4le
correct, feminine noun
Record 40, Abbreviations, French
- GGC 1, record 40, French, GGC
correct, feminine noun
Record 40, Synonyms, French
Record 40, Textual support, French
Record number: 40, Textual support number: 1 OBS
Gendarmerie royale du Canada. 1, record 40, French, - Gestion%20g%C3%A9n%C3%A9rale%20et%20Contr%C3%B4le
Record number: 40, Textual support number: 2 OBS
Le mandat de la Gestion générale et du Contrôle (GGC) est de fournir un service d'excellence dans les domaines de l'administration financière, de la gestion des biens et des installations, des contrats et de la gestion des acquisitions. La GGC joue une importante fonction de remise en question, en ce sens qu'elle est chargée de promouvoir l'utilisation efficace des ressources de la GRC, d'assurer la stabilité financière à long terme de l'organisation, de renforcer les relations entre celles-ci et les organismes centraux et d'agir à titre de porte-parole de la GRC en tant qu'organisation d'excellence en matière de gestion. Le rôle premier de la GGC est de promouvoir l'utilisation et la protection responsables des ressources matérielles et financières de la GRC pour l'aider à devenir une organisation guidée par une vision stratégique et axée sur les renseignements, ainsi qu'un modèle d'excellence. 1, record 40, French, - Gestion%20g%C3%A9n%C3%A9rale%20et%20Contr%C3%B4le
Record 40, Spanish
Record 40, Textual support, Spanish
Record 41 - internal organization data 2012-07-04
Record 41, English
Record 41, Subject field(s)
- Corporate Economics
- Industrial Establishments
Record 41, Main entry term, English
- dying firm 1, record 41, English, dying%20firm
Record 41, Abbreviations, English
Record 41, Synonyms, English
- moribund firm 1, record 41, English, moribund%20firm
Record 41, Textual support, English
Record number: 41, Textual support number: 1 DEF
[A firm which] had negative or marginally positive equity(less than 5% of assets) and a loss on the current year's operations-negative profit.(...) It is likely that this definition understates the true incidence, as smaller firms sometimes record a cumulated deficit as an asset, thereby overstating both assets and equity. 1, record 41, English, - dying%20firm
Record number: 41, Textual support number: 1 OBS
This part of the text to be translated is entitled Transition Status Definitions and pertains to the classification of small business firms for purposes of financial analysis. 2, record 41, English, - dying%20firm
Record 41, French
Record 41, Domaine(s)
- Économie de l'entreprise
- Établissements industriels
Record 41, Main entry term, French
- entreprise en phase moribonde
1, record 41, French, entreprise%20en%20phase%20moribonde
feminine noun
Record 41, Abbreviations, French
Record 41, Synonyms, French
Record 41, Textual support, French
Record 41, Spanish
Record 41, Textual support, Spanish
Record 42 - internal organization data 2012-03-16
Record 42, English
Record 42, Subject field(s)
- Operations Research and Management
Record 42, Main entry term, English
- Integrated Management System
1, record 42, English, Integrated%20Management%20System
correct
Record 42, Abbreviations, English
- IMS 1, record 42, English, IMS
correct
Record 42, Synonyms, English
Record 42, Textual support, English
Record number: 42, Textual support number: 1 CONT
The Integrated Management System(IMS) is the departmental Enterprise Resource Planning(ERP) application since 1998. It is used for accounting, which include posting pay summary transactions, controlling, budgeting, inventory management, procurement and asset accounting. All financial and material transactions of the department are reflected in IMS. 1, record 42, English, - Integrated%20Management%20System
Record 42, French
Record 42, Domaine(s)
- Recherche et gestion opérationnelles
Record 42, Main entry term, French
- Système de gestion intégrée
1, record 42, French, Syst%C3%A8me%20de%20gestion%20int%C3%A9gr%C3%A9e
correct, masculine noun
Record 42, Abbreviations, French
- SGI 1, record 42, French, SGI
correct, masculine noun
Record 42, Synonyms, French
Record 42, Textual support, French
Record number: 42, Textual support number: 1 OBS
Le Système de gestion intégrée (SGI) est, depuis 1998, le système ministériel de planification des ressources de l’organisation (PRO) utilisé pour la comptabilité, notamment l’enregistrement des transactions de relevés salariaux, le contrôle de gestion, l’établissement du budget, la gestion des stocks, l’approvisionnement et la comptabilité des immobilisations. 1, record 42, French, - Syst%C3%A8me%20de%20gestion%20int%C3%A9gr%C3%A9e
Record 42, Spanish
Record 42, Textual support, Spanish
Record 43 - internal organization data 2012-02-10
Record 43, English
Record 43, Subject field(s)
- Law of Contracts (common law)
- Loans
Record 43, Main entry term, English
- leverage lease
1, record 43, English, leverage%20lease
correct
Record 43, Abbreviations, English
Record 43, Synonyms, English
Record 43, Textual support, English
Record number: 43, Textual support number: 1 CONT
In a leverage lease, the lessor buys the asset and leases it to the lessee, but(s) he pays only a small fraction of the purchase price, and the remaining payment is handled by a lender who puts up more than 50% of the purchase price and receives interest from the lessor. The lender is protected by first lien of assets and gets periodic payment from the lessee if the lessor defaults. This method is popular for very expensive assets. 2, record 43, English, - leverage%20lease
Record number: 43, Textual support number: 2 CONT
A leverage lease is used for financing those assets which require huge capital outlay. The leverage lease agreement involves three parties, the lessee, the lessor and the lender. The loan is generally secured by mortgage of the asset besides assignment of the leased rental payments. 3, record 43, English, - leverage%20lease
Record number: 43, Textual support number: 1 OBS
leverage lease: term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France. 4, record 43, English, - leverage%20lease
Record 43, French
Record 43, Domaine(s)
- Droit des contrats (common law)
- Prêts et emprunts
Record 43, Main entry term, French
- crédit-bail adossé
1, record 43, French, cr%C3%A9dit%2Dbail%20adoss%C3%A9
correct, masculine noun
Record 43, Abbreviations, French
Record 43, Synonyms, French
- crédit-bail fournisseur 2, record 43, French, cr%C3%A9dit%2Dbail%20fournisseur
correct, masculine noun
- bail à effet de levier 3, record 43, French, bail%20%C3%A0%20effet%20de%20levier
correct, masculine noun, France
Record 43, Textual support, French
Record number: 43, Textual support number: 1 DEF
Opération par laquelle une entreprise vend le matériel qu'elle fabrique à une société de crédit-bail qui le laisse à sa disposition dans le cadre d'un contrat de crédit-bail. 4, record 43, French, - cr%C3%A9dit%2Dbail%20adoss%C3%A9
Record number: 43, Textual support number: 1 CONT
Il existe trois principaux types de crédit-bail : Le crédit-bail adossé. Cette méthode fait intervenir un investissement de la part de l'utilisateur, à hauteur de 20 % à 40 % par exemple, le reste étant financé par un crédit-bail. 5, record 43, French, - cr%C3%A9dit%2Dbail%20adoss%C3%A9
Record number: 43, Textual support number: 1 OBS
bail à effet de levier : terme et définition publiés au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France. 6, record 43, French, - cr%C3%A9dit%2Dbail%20adoss%C3%A9
Record 43, Spanish
Record 43, Textual support, Spanish
Record 44 - internal organization data 2012-02-08
Record 44, English
Record 44, Subject field(s)
- Investment
- Amalgamation and Partnerships (Finance)
- Bankruptcy
Record 44, Main entry term, English
- stalking-horse bid
1, record 44, English, stalking%2Dhorse%20bid
correct
Record 44, Abbreviations, English
Record 44, Synonyms, English
- stalking horse bid 2, record 44, English, stalking%20horse%20bid
correct
- stalking-horse offer 3, record 44, English, stalking%2Dhorse%20offer
correct
- stalking horse offer 4, record 44, English, stalking%20horse%20offer
correct
Record 44, Textual support, English
Record number: 44, Textual support number: 1 CONT
A stalking horse bid is an initial proposal to buy an asset from a distressed company(most often one that is bankrupt or in bankruptcy protection). Usually, the company or its receiver will select a buyer willing to make an offer. The idea is to establish a minimum price for the asset, by getting a first bid out in the open. This keeps lowball offers off the table and sets up a competitive bidding process. The stalking horse bidder usually gets a break fee if it doesn’t end up as the eventual winner. 2, record 44, English, - stalking%2Dhorse%20bid
Record 44, French
Record 44, Domaine(s)
- Investissements et placements
- Fusion, absorption et coparticipation (Finances)
- Faillites
Record 44, Main entry term, French
- soumission-paravent
1, record 44, French, soumission%2Dparavent
proposal, feminine noun
Record 44, Abbreviations, French
Record 44, Synonyms, French
- offre-paravent 1, record 44, French, offre%2Dparavent
proposal, feminine noun
Record 44, Textual support, French
Record 44, Spanish
Record 44, Textual support, Spanish
Record 45 - internal organization data 2011-11-07
Record 45, English
Record 45, Subject field(s)
- Financial and Budgetary Management
- Financial Accounting
Record 45, Main entry term, English
- fixed asset turnover ratio
1, record 45, English, fixed%20asset%20turnover%20ratio
correct
Record 45, Abbreviations, English
Record 45, Synonyms, English
- fixed assets turnover 2, record 45, English, fixed%20assets%20turnover
correct
- fixed asset turnover 3, record 45, English, fixed%20asset%20turnover
correct
- plant turnover ratio 4, record 45, English, plant%20turnover%20ratio
- plant turnover 4, record 45, English, plant%20turnover
Record 45, Textual support, English
Record number: 45, Textual support number: 1 CONT
The fixed asset turnover ratio measures the company's effectiveness in generating sales from its investments in plant, property, and equipment. It is especially important for a manufacturing firm that uses a lot of plant and equipment in its operations to calculate its fixed asset turnover ratio. 1, record 45, English, - fixed%20asset%20turnover%20ratio
Record 45, French
Record 45, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité générale
Record 45, Main entry term, French
- ratio de rotation de l'actif immobilisé
1, record 45, French, ratio%20de%20rotation%20de%20l%27actif%20immobilis%C3%A9
correct, masculine noun
Record 45, Abbreviations, French
Record 45, Synonyms, French
- coefficient de rotation de l'actif immobilisé 1, record 45, French, coefficient%20de%20rotation%20de%20l%27actif%20immobilis%C3%A9
correct, masculine noun
- rotation de l'actif immobilisé 1, record 45, French, rotation%20de%20l%27actif%20immobilis%C3%A9
correct, feminine noun
Record 45, Textual support, French
Record number: 45, Textual support number: 1 DEF
Ratio d'activité indiquant le nombre de fois où l'actif immobilisé est compris dans le chiffre d'affaires de la période. 1, record 45, French, - ratio%20de%20rotation%20de%20l%27actif%20immobilis%C3%A9
Record number: 45, Textual support number: 1 CONT
Le ratio de rotation de l'actif immobilisé correspond au quotient obtenu en divisant le chiffre d'affaires net par la valeur comptable moyenne des immobilisations de la période. 1, record 45, French, - ratio%20de%20rotation%20de%20l%27actif%20immobilis%C3%A9
Record 45, Spanish
Record 45, Textual support, Spanish
Record 46 - internal organization data 2011-10-25
Record 46, English
Record 46, Subject field(s)
- Loans
- Financial and Budgetary Management
Record 46, Main entry term, English
- sale and leaseback
1, record 46, English, sale%20and%20leaseback
correct
Record 46, Abbreviations, English
Record 46, Synonyms, English
- sale-and-leaseback 2, record 46, English, sale%2Dand%2Dleaseback
correct
- sale and lease back 3, record 46, English, sale%20and%20lease%20back
correct
- lease back 4, record 46, English, lease%20back
correct, noun
- leaseback 5, record 46, English, leaseback
correct, noun
- lease-back 6, record 46, English, lease%2Dback
correct, noun
Record 46, Textual support, English
Record number: 46, Textual support number: 1 DEF
A form of leasing arrangement whereby the company will sell its property or other asset to the leasing company and immediately lease it back and continue to use it as before. 7, record 46, English, - sale%20and%20leaseback
Record 46, French
Record 46, Domaine(s)
- Prêts et emprunts
- Gestion budgétaire et financière
Record 46, Main entry term, French
- cession-bail
1, record 46, French, cession%2Dbail
correct, feminine noun
Record 46, Abbreviations, French
Record 46, Synonyms, French
- cession-rétrocession 2, record 46, French, cession%2Dr%C3%A9trocession
correct, feminine noun, Belgium
Record 46, Textual support, French
Record number: 46, Textual support number: 1 DEF
Opération par laquelle le propriétaire d'un bien le cède à un tiers pour le reprendre immédiatement à bail en vertu d'un contrat de location à long terme. 2, record 46, French, - cession%2Dbail
Record number: 46, Textual support number: 1 OBS
cession-bail : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France. 3, record 46, French, - cession%2Dbail
Record 46, Key term(s)
- cession bail
- cession rétrocession
Record 46, Spanish
Record 46, Campo(s) temático(s)
- Préstamos
- Gestión presupuestaria y financiera
Record 46, Main entry term, Spanish
- rearrendamiento financiero
1, record 46, Spanish, rearrendamiento%20financiero
correct, masculine noun
Record 46, Abbreviations, Spanish
Record 46, Synonyms, Spanish
- rearrendamiento 2, record 46, Spanish, rearrendamiento
correct, masculine noun
Record 46, Textual support, Spanish
Record number: 46, Textual support number: 1 DEF
Operación de autofinanciamiento en la cual una empresa utiliza las facturas de activos fijos importantes para venderlos a una arrendadora financiera con el propósito de allegarse capital de trabajo y usar sus propios bienes como garantía. Para ello pagará rentas e intereses estipulados, y al final del periodo recomprará estos activos. En esta operación habrá avalúos. 1, record 46, Spanish, - rearrendamiento%20financiero
Record 47 - internal organization data 2011-08-26
Record 47, English
Record 47, Subject field(s)
- Titles of Documents and Works
- Recruiting of Personnel
Record 47, Main entry term, English
- Statement of Merit Criteria & Conditions of Employment
1, record 47, English, Statement%20of%20Merit%20Criteria%20%26%20Conditions%20of%20Employment
correct, Canada
Record 47, Abbreviations, English
Record 47, Synonyms, English
Record 47, Textual support, English
Record number: 47, Textual support number: 1 OBS
This statement lists the essential and asset qualifications, operational requirements, organizational needs and the conditions of employment to be used in assessing applicants. It is available in the official language of your choice. If the entire Statement of Merit Criteria & Conditions of Employment has not been provided on the Publiservice Public Service Staffing Advertisements & Notifications site, you may request a copy from the department conducting the appointment process. 1, record 47, English, - Statement%20of%20Merit%20Criteria%20%26%20Conditions%20of%20Employment
Record 47, French
Record 47, Domaine(s)
- Titres de documents et d'œuvres
- Recrutement du personnel
Record 47, Main entry term, French
- Énoncé des critères de mérite et conditions d'emploi
1, record 47, French, %C3%89nonc%C3%A9%20des%20crit%C3%A8res%20de%20m%C3%A9rite%20et%20conditions%20d%27emploi
correct, masculine noun, Canada
Record 47, Abbreviations, French
Record 47, Synonyms, French
Record 47, Textual support, French
Record number: 47, Textual support number: 1 OBS
Cet énoncé énumère les qualifications essentielles et celles constituant un atout, les exigences opérationnelles, les besoins de l'organisation et les conditions d'emploi à utiliser dans l'évaluation des candidats. Il est disponible dans la langue officielle de votre choix. Si tout l'Énoncé des critères de mérite et des conditions d'emploi n'a pas été fourni sur le site Publiservice Annonces et notifications de dotation de la Fonction publique vous pouvez en demander une copie du ministère qui dirige ce processus de nomination. 1, record 47, French, - %C3%89nonc%C3%A9%20des%20crit%C3%A8res%20de%20m%C3%A9rite%20et%20conditions%20d%27emploi
Record 47, Spanish
Record 47, Textual support, Spanish
Record 48 - internal organization data 2010-10-29
Record 48, English
Record 48, Subject field(s)
- Law of Contracts (common law)
- Real Estate
Record 48, Main entry term, English
- capital lease
1, record 48, English, capital%20lease
correct
Record 48, Abbreviations, English
Record 48, Synonyms, English
Record 48, Textual support, English
Record number: 48, Textual support number: 1 DEF
A lease that, from the point of view of the lessee, transfers substantially all the benefits and risks incident to ownership of property to the lessee. 2, record 48, English, - capital%20lease
Record number: 48, Textual support number: 1 CONT
Normally, only assets which are legally owned by a company are recorded as fixed assets in their financial statements. Certain leases, however, are considered to be merely another means of financing the acquisition of an asset. In these cases, the lessee carries substantially all of the risks and benefits associated with property ownership. In those situations, the accounting profession has concluded that it is more appropriate to reflect the substance, rather than the form, of these transactions in financial statements. Consequently, leases of this type(referred to as capital leases) are recorded as if the lessee had actually acquired the asset and assumed a liability. The asset is recorded at its fair market value, and the liability is recorded as the present value of future lease payments. 3, record 48, English, - capital%20lease
Record number: 48, Textual support number: 1 OBS
Not to be confused with operating lease. 4, record 48, English, - capital%20lease
Record 48, Key term(s)
- capital lease arrangement
Record 48, French
Record 48, Domaine(s)
- Droit des contrats (common law)
- Immobilier
Record 48, Main entry term, French
- contrat de location-acquisition
1, record 48, French, contrat%20de%20location%2Dacquisition
correct, masculine noun
Record 48, Abbreviations, French
Record 48, Synonyms, French
- location-acquisition 2, record 48, French, location%2Dacquisition
correct, feminine noun
Record 48, Textual support, French
Record number: 48, Textual support number: 1 DEF
Du point de vue du preneur, contrat de location ayant pour effet de transférer au preneur pratiquement tous les avantages et les risques inhérents à la propriété du bien loué. 3, record 48, French, - contrat%20de%20location%2Dacquisition
Record number: 48, Textual support number: 1 OBS
Le bien loué figure à l'actif du bilan du preneur avec mention, au passif, de l'obligation correspondante prise en charge. 3, record 48, French, - contrat%20de%20location%2Dacquisition
Record number: 48, Textual support number: 2 OBS
Ne pas confondre avec contrat de location-exploitation. 4, record 48, French, - contrat%20de%20location%2Dacquisition
Record 48, Spanish
Record 48, Textual support, Spanish
Record 49 - internal organization data 2010-08-12
Record 49, English
Record 49, Subject field(s)
- Financial Accounting
Record 49, Main entry term, English
- offsetting
1, record 49, English, offsetting
correct
Record 49, Abbreviations, English
Record 49, Synonyms, English
- netting 1, record 49, English, netting
correct
Record 49, Textual support, English
Record number: 49, Textual support number: 1 CONT
Netting assets and liabilities is known as "offsetting. "It is the display of a recognized asset and a recognized liability as one net amount in a financial statement. 2, record 49, English, - offsetting
Record 49, French
Record 49, Domaine(s)
- Comptabilité générale
Record 49, Main entry term, French
- compensation
1, record 49, French, compensation
correct, feminine noun
Record 49, Abbreviations, French
Record 49, Synonyms, French
Record 49, Textual support, French
Record number: 49, Textual support number: 1 DEF
Opération comptable consistant à déduire l'un de l'autre des soldes de comptes qui s'opposent, par exemple dans le cas d'un actif financier et d'un passif financier, ou encore d'un profit et d'une perte, afin de les présenter sur la base du solde net après compensation. 2, record 49, French, - compensation
Record number: 49, Textual support number: 1 OBS
Le fait d'opérer compensation entre un actif financier et un passif financier et de présenter le solde net après compensation vise à refléter les flux de trésorerie futurs que l'entité prévoit réaliser par le règlement des deux instruments financiers distincts. Lorsque l'entité a le droit de recevoir ou de payer un montant net unique en vertu d'un droit de compensation et qu'elle a l'intention de le faire, elle n'a en fait qu'un seul actif financier ou passif financier. En d'autres circonstances, l'entité présente séparément les actifs financiers et les passifs financiers conformément à leurs caractéristiques en tant que ressources ou obligations de l'entité. 3, record 49, French, - compensation
Record 49, Spanish
Record 49, Textual support, Spanish
Record 50 - internal organization data 2010-07-19
Record 50, English
Record 50, Subject field(s)
- Investment
Record 50, Main entry term, English
- benchmark portfolio
1, record 50, English, benchmark%20portfolio
correct
Record 50, Abbreviations, English
Record 50, Synonyms, English
Record 50, Textual support, English
Record number: 50, Textual support number: 1 DEF
The personalized asset allocation that has been selected as the primary strategy to meet each client’s objectives. 2, record 50, English, - benchmark%20portfolio
Record number: 50, Textual support number: 1 CONT
The benchmark portfolio is the link between the plan objective and the investment manager's performance objective. It is a portfolio of the asset classes(such as stocks and bonds) expected to be held in the fund over the long-term at percentages referred to as the "long term asset mix" or "policy asset mix". 3, record 50, English, - benchmark%20portfolio
Record number: 50, Textual support number: 1 OBS
This portfolio is developed jointly by the client and a team of advisors. 2, record 50, English, - benchmark%20portfolio
Record 50, French
Record 50, Domaine(s)
- Investissements et placements
Record 50, Main entry term, French
- portefeuille de référence
1, record 50, French, portefeuille%20de%20r%C3%A9f%C3%A9rence
correct, masculine noun
Record 50, Abbreviations, French
Record 50, Synonyms, French
Record 50, Textual support, French
Record number: 50, Textual support number: 1 CONT
Le portefeuille de référence identifie les catégories d'actif à inclure dans le portefeuille et la proportion à investir dans chacune de ces catégories. 2, record 50, French, - portefeuille%20de%20r%C3%A9f%C3%A9rence
Record number: 50, Textual support number: 2 CONT
L'investisseur, avec le gérant, choisit le couple rentabilité/risque. À partir de là, ils déterminent conjointement la composition d'un portefeuille de référence de la gestion, que l'on peut interpréter comme le portefeuille cible de long terme. 3, record 50, French, - portefeuille%20de%20r%C3%A9f%C3%A9rence
Record 50, Spanish
Record 50, Campo(s) temático(s)
- Inversiones
Record 50, Main entry term, Spanish
- cartera de referencia
1, record 50, Spanish, cartera%20de%20referencia
feminine noun
Record 50, Abbreviations, Spanish
Record 50, Synonyms, Spanish
Record 50, Textual support, Spanish
Record 51 - internal organization data 2010-02-09
Record 51, English
Record 51, Subject field(s)
- Fire Prevention
- Materials Engineering
Record 51, Main entry term, English
- noncombustible construction material
1, record 51, English, noncombustible%20construction%20material
correct
Record 51, Abbreviations, English
Record 51, Synonyms, English
Record 51, Textual support, English
Record number: 51, Textual support number: 1 CONT
Minimum fire spread ratings and noncombustible building material play an obvious role in the provision of fire protection.... Although the restriction of material combustibility is an asset, it is not always practical to specify and/or control the exclusive use of noncombustible materials or noncombustible contents, 100%. Despite efforts to restrict the use of combustible materials fires continue to start. 1, record 51, English, - noncombustible%20construction%20material
Record number: 51, Textual support number: 1 OBS
Noncombustible construction: A structure made of material that does not ignite or spread flame readily when exposed to fire. 2, record 51, English, - noncombustible%20construction%20material
Record 51, French
Record 51, Domaine(s)
- Prévention des incendies
- Génie des matériaux
Record 51, Main entry term, French
- matériau de construction incombustible
1, record 51, French, mat%C3%A9riau%20de%20construction%20incombustible
correct, masculine noun
Record 51, Abbreviations, French
Record 51, Synonyms, French
Record 51, Textual support, French
Record number: 51, Textual support number: 1 CONT
La vitesse de propagation du feu et l'utilisation de matériaux de construction incombustibles jouent un rôle important dans la protection contre l'incendie (...) Bien que les exigences en matière d'incombustibilité des matériaux soient un atout, il n'est pas toujours pratique de prescrire ou de contrôler l'utilisation exclusive de matériaux de construction ou de contenus tout à fait incombustibles. En dépit des efforts déployés pour restreindre l'utilisation des matériaux combustibles, des incendies continuent de se déclarer. 1, record 51, French, - mat%C3%A9riau%20de%20construction%20incombustible
Record 51, Spanish
Record 51, Textual support, Spanish
Record 52 - internal organization data 2009-07-21
Record 52, English
Record 52, Subject field(s)
- Auditing (Accounting)
Record 52, Main entry term, English
- rights and obligations assertion
1, record 52, English, rights%20and%20obligations%20assertion
correct
Record 52, Abbreviations, English
Record 52, Synonyms, English
- assertion about rights and obligations 2, record 52, English, assertion%20about%20rights%20and%20obligations
correct
Record 52, Textual support, English
Record number: 52, Textual support number: 1 CONT
Management's rights and obligations assertions focus on whether assets and liabilities constitute the rights and liabilities of the entity on a given date. For example, an item should not be reported as an asset unless the entity owns it or, in the case of a leased asset, possesses a non-cancelable right to its use. Liabilities should be reported only if they represent obligations of the reporting organization--not owners’ or officers’ personal obligations. 3, record 52, English, - rights%20and%20obligations%20assertion
Record 52, Key term(s)
- rights-and-obligations assertion
Record 52, French
Record 52, Domaine(s)
- Vérification (Comptabilité)
Record 52, Main entry term, French
- assertion relative aux droits et obligations
1, record 52, French, assertion%20relative%20aux%20droits%20et%20obligations
correct, feminine noun
Record 52, Abbreviations, French
Record 52, Synonyms, French
- assertion sur les droits et obligations 2, record 52, French, assertion%20sur%20les%20droits%20et%20obligations
correct, feminine noun
Record 52, Textual support, French
Record number: 52, Textual support number: 1 DEF
Assertion contenue dans les états financiers, dont l'auditeur cherche à confirmer la validité, à savoir que, à une date donnée, l'entité faisant l'objet de la mission détient ou contrôle les droits sur les actifs portés à son bilan, et que les passifs présentés constituent effectivement les obligations de l'entité. 3, record 52, French, - assertion%20relative%20aux%20droits%20et%20obligations
Record number: 52, Textual support number: 1 OBS
Au Canada, cette notion a supplanté celle d'assertion relative au droit de propriété ou assertion relative à l'appartenance. 3, record 52, French, - assertion%20relative%20aux%20droits%20et%20obligations
Record 52, Spanish
Record 52, Textual support, Spanish
Record 53 - internal organization data 2009-05-21
Record 53, English
Record 53, Subject field(s)
- Corporate Economics
- Accounting
Record 53, Main entry term, English
- non-going concern
1, record 53, English, non%2Dgoing%20concern
correct
Record 53, Abbreviations, English
Record 53, Synonyms, English
Record 53, Textual support, English
Record number: 53, Textual support number: 1 CONT
The asset approach represents a “non-going-concern” approach to valuing a business, since it assumes that the assets will be liquidated in order to derive the value. If this is done, the business will cease to operate, and therefore no longer will be a “going concern. ” This approach is applied to operating businesses when there are no existing or potential earnings, and thus no value over and above the value of the assets that could be attributable to the earnings power of the business. 2, record 53, English, - non%2Dgoing%20concern
Record 53, French
Record 53, Domaine(s)
- Économie de l'entreprise
- Comptabilité
Record 53, Main entry term, French
- entreprise à continuité compromise
1, record 53, French, entreprise%20%C3%A0%20continuit%C3%A9%20compromise
correct, feminine noun
Record 53, Abbreviations, French
Record 53, Synonyms, French
- entreprise à continuité douteuse 1, record 53, French, entreprise%20%C3%A0%20continuit%C3%A9%20douteuse
correct, feminine noun
Record 53, Textual support, French
Record number: 53, Textual support number: 1 DEF
Entité dont l'exploitation est susceptible de prendre fin dans un avenir prévisible, en raison notamment de difficultés financières, de son manque de rentabilité et de la difficulté d'opérer un redressement. 1, record 53, French, - entreprise%20%C3%A0%20continuit%C3%A9%20compromise
Record 53, Spanish
Record 53, Textual support, Spanish
Record 54 - internal organization data 2008-08-28
Record 54, English
Record 54, Subject field(s)
- Financial and Budgetary Management
- Commercial and Other Bodies (Law)
Record 54, Main entry term, English
- asset value
1, record 54, English, asset%20value
correct
Record 54, Abbreviations, English
Record 54, Synonyms, English
Record 54, Textual support, English
Record number: 54, Textual support number: 1 DEF
The net market value of a corporation’s assets on a per-share basis, not the maket value of the shares. 2, record 54, English, - asset%20value
Record number: 54, Textual support number: 1 CONT
Asset value is an important component of a company's total value, and it can be computed in a number of ways. One approach determines asset value by calculating what those assets are worth to their owners. According to this mesurement principle, the economic value of an asset is the maximum price that the company would be willing to pay for it. 3, record 54, English, - asset%20value
Record 54, French
Record 54, Domaine(s)
- Gestion budgétaire et financière
- Organismes commerciaux ou non (Droit)
Record 54, Main entry term, French
- valeur de l'actif
1, record 54, French, valeur%20de%20l%27actif
correct, feminine noun
Record 54, Abbreviations, French
Record 54, Synonyms, French
- valeur patrimoniale 1, record 54, French, valeur%20patrimoniale
correct, feminine noun
Record 54, Textual support, French
Record number: 54, Textual support number: 1 DEF
Valeur des actifs corporels et incorporels de l'entreprise ou de l'organisme. 1, record 54, French, - valeur%20de%20l%27actif
Record number: 54, Textual support number: 1 OBS
Au Québec, le terme "patrimoine" et ses dérivés sont surtout appliqués aux personnes physiques; cependant, en France et en Belgique, ils se disent autant pour les personnes morales que pour les personnes physiques. 1, record 54, French, - valeur%20de%20l%27actif
Record 54, Spanish
Record 54, Textual support, Spanish
Record 55 - internal organization data 2007-02-19
Record 55, English
Record 55, Subject field(s)
- Accounting
Record 55, Main entry term, English
- depreciation
1, record 55, English, depreciation
correct
Record 55, Abbreviations, English
Record 55, Synonyms, English
Record 55, Textual support, English
Record number: 55, Textual support number: 1 DEF
The expense in an accounting period arising from the application of depreciation accounting. 2, record 55, English, - depreciation
Record number: 55, Textual support number: 1 OBS
Depreciation accounting : An accounting procedure in which the cost or other recorded value of a fixed asset less any estimated value on disposal is distributed over its useful life in a systematic and rational manner. It is a process of allocation, not valuation. 2, record 55, English, - depreciation
Record number: 55, Textual support number: 2 OBS
Compare to "capital cost allowance". 3, record 55, English, - depreciation
Record number: 55, Textual support number: 1 PHR
Depreciation of inventory. 4, record 55, English, - depreciation
Record 55, French
Record 55, Domaine(s)
- Comptabilité
Record 55, Main entry term, French
- amortissement
1, record 55, French, amortissement
correct, masculine noun
Record 55, Abbreviations, French
Record 55, Synonyms, French
- amortissement pour dépréciation 2, record 55, French, amortissement%20pour%20d%C3%A9pr%C3%A9ciation
correct, masculine noun
- amortissement comptable 1, record 55, French, amortissement%20comptable
correct, see observation, masculine noun
Record 55, Textual support, French
Record number: 55, Textual support number: 1 DEF
Constatation comptable, faite de manière logique et systématique, d'un amoindrissement du potentiel de service d'une immobilisation corporelle résultant de l'usure due à l'usage ou à l'écoulement du temps, de l'obsolescence technologique ou commerciale, ou de toute autre cause. 1, record 55, French, - amortissement
Record number: 55, Textual support number: 1 OBS
L'expression «amortissement comptable» s'emploie le plus souvent par opposition à l'«amortissement fiscal». 1, record 55, French, - amortissement
Record number: 55, Textual support number: 1 PHR
Amortissement de l'inventaire. 3, record 55, French, - amortissement
Record 55, Spanish
Record 55, Campo(s) temático(s)
- Contabilidad
Record 55, Main entry term, Spanish
- depreciación
1, record 55, Spanish, depreciaci%C3%B3n
feminine noun
Record 55, Abbreviations, Spanish
Record 55, Synonyms, Spanish
- amortización 1, record 55, Spanish, amortizaci%C3%B3n
feminine noun
Record 55, Textual support, Spanish
Record 56 - internal organization data 2007-01-11
Record 56, English
Record 56, Subject field(s)
- Titles of Monographs
- Investment
Record 56, Main entry term, English
- Treasury Board Policy on Long-term Capital Plans
1, record 56, English, Treasury%20Board%20Policy%20on%20Long%2Dterm%20Capital%20Plans
correct, Canada
Record 56, Abbreviations, English
Record 56, Synonyms, English
Record 56, Textual support, English
Record number: 56, Textual support number: 1 OBS
Treasury Board of Canada Secretariat. This document contains the policy as revised June 1, 1994. Policy objectives : To retain or acquire only the essential assets required to deliver government programs efficiently; to manage the existing asset base effectively and make appropriate changes to it within available resources; and to provide a rational context for resourcing considerations and project approvals. 1, record 56, English, - Treasury%20Board%20Policy%20on%20Long%2Dterm%20Capital%20Plans
Record 56, French
Record 56, Domaine(s)
- Titres de monographies
- Investissements et placements
Record 56, Main entry term, French
- Politique du Conseil du Trésor sur les plans d'investissement à long terme
1, record 56, French, Politique%20du%20Conseil%20du%20Tr%C3%A9sor%20sur%20les%20plans%20d%27investissement%20%C3%A0%20long%20terme
correct, feminine noun, Canada
Record 56, Abbreviations, French
Record 56, Synonyms, French
Record 56, Textual support, French
Record number: 56, Textual support number: 1 OBS
Secrétariat du Conseil du Trésor du Canada. Le présent document contient la politique dans sa version révisée, en date du 1er juin 1994. Objectifs de la politique : Ne conserver ou n'acquérir que les immobilisations nécessaires à l'exécution efficace des programmes gouvernementaux; gérer l'assiette d'immobilisations existante de façon efficace et faire des modifications pertinentes à même les ressources disponibles; établir un contexte rationnel pour les considérations relatives aux ressources et à l'approbation des projets. 1, record 56, French, - Politique%20du%20Conseil%20du%20Tr%C3%A9sor%20sur%20les%20plans%20d%27investissement%20%C3%A0%20long%20terme
Record 56, Spanish
Record 56, Textual support, Spanish
Record 57 - internal organization data 2006-11-09
Record 57, English
Record 57, Subject field(s)
- Financial Accounting
Record 57, Main entry term, English
- contra liability account
1, record 57, English, contra%20liability%20account
correct
Record 57, Abbreviations, English
Record 57, Synonyms, English
- contra-liability account 2, record 57, English, contra%2Dliability%20account
correct
Record 57, Textual support, English
Record number: 57, Textual support number: 1 CONT
If a valuation account is deducted from the related asset or liability it is sometimes referred to as a «contra-asset or contra-liability account». 2, record 57, English, - contra%20liability%20account
Record number: 57, Textual support number: 1 OBS
contra-liability account: Term found under «valuation account». 3, record 57, English, - contra%20liability%20account
Record 57, French
Record 57, Domaine(s)
- Comptabilité générale
Record 57, Main entry term, French
- compte de sens contraire passif
1, record 57, French, compte%20de%20sens%20contraire%20passif
correct, masculine noun
Record 57, Abbreviations, French
Record 57, Synonyms, French
Record 57, Textual support, French
Record number: 57, Textual support number: 1 DEF
Compte dans lequel on enregistre les sommes à défalquer du solde d'un compte de passif, par exemple l'escompte (ou prime) d'émission d'obligations. 1, record 57, French, - compte%20de%20sens%20contraire%20passif
Record 57, Spanish
Record 57, Textual support, Spanish
Record 58 - internal organization data 2006-10-14
Record 58, English
Record 58, Subject field(s)
- Sales (Marketing)
- Currency and Foreign Exchange
Record 58, Main entry term, English
- medium of exchange
1, record 58, English, medium%20of%20exchange
correct
Record 58, Abbreviations, English
Record 58, Synonyms, English
- means of payment 2, record 58, English, means%20of%20payment
correct
Record 58, Textual support, English
Record number: 58, Textual support number: 1 DEF
Any item that is widely accepted in exchange for the goods and services offered to consumers in a given market. 3, record 58, English, - medium%20of%20exchange
Record number: 58, Textual support number: 1 CONT
Currency(cash) is a financial asset because it represents the medium of exchange and is therefore the basis on which all transactions are measured and reported in financial statements. 4, record 58, English, - medium%20of%20exchange
Record number: 58, Textual support number: 1 OBS
One example of a medium of exchange is currency. 3, record 58, English, - medium%20of%20exchange
Record 58, French
Record 58, Domaine(s)
- Vente
- Politique monétaire et marché des changes
Record 58, Main entry term, French
- instrument d'échange
1, record 58, French, instrument%20d%27%C3%A9change
correct, masculine noun
Record 58, Abbreviations, French
Record 58, Synonyms, French
- instrument de règlement 1, record 58, French, instrument%20de%20r%C3%A8glement
correct, masculine noun
- moyen de paiement 1, record 58, French, moyen%20de%20paiement
correct, masculine noun
Record 58, Textual support, French
Record number: 58, Textual support number: 1 DEF
Tout ce qui est généralement accepté à titre de paiement, quel que soit le support ou le procédé technique utilisé, pour l'acquisition de biens ou de services ou pour le règlement d'une créance ou de tout autre engagement. 1, record 58, French, - instrument%20d%27%C3%A9change
Record 58, Spanish
Record 58, Campo(s) temático(s)
- Ventas (Comercialización)
- Política monetaria y mercado de cambios
Record 58, Main entry term, Spanish
- medio de cambio
1, record 58, Spanish, medio%20de%20cambio
masculine noun
Record 58, Abbreviations, Spanish
Record 58, Synonyms, Spanish
- instrumento de cambio 1, record 58, Spanish, instrumento%20de%20cambio
masculine noun
Record 58, Textual support, Spanish
Record 59 - internal organization data 2006-06-08
Record 59, English
Record 59, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 59, Main entry term, English
- valuation allowance
1, record 59, English, valuation%20allowance
correct
Record 59, Abbreviations, English
Record 59, Synonyms, English
- allowance for impairment 2, record 59, English, allowance%20for%20impairment
correct
- provision for impairment 2, record 59, English, provision%20for%20impairment
correct
Record 59, Textual support, English
Record number: 59, Textual support number: 1 DEF
An amount set up to recognize the diminution in value of a recorded financial asset, because it is either partially or totally unrecoverable or recoverable only through future appropriations. 3, record 59, English, - valuation%20allowance
Record 59, French
Record 59, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 59, Main entry term, French
- provision pour moins-value
1, record 59, French, provision%20pour%20moins%2Dvalue
correct, feminine noun
Record 59, Abbreviations, French
Record 59, Synonyms, French
- provision pour dépréciation 1, record 59, French, provision%20pour%20d%C3%A9pr%C3%A9ciation
correct, feminine noun
- réduction de valeur 2, record 59, French, r%C3%A9duction%20de%20valeur
correct, feminine noun, Belgium
- moins-value 2, record 59, French, moins%2Dvalue
correct, see observation, feminine noun
- dépréciation 2, record 59, French, d%C3%A9pr%C3%A9ciation
correct, see observation, feminine noun
Record 59, Textual support, French
Record number: 59, Textual support number: 1 DEF
Montant estimatif dont on a réduit le solde d'un élément d'actif ayant perdu de la valeur et qui est constaté dans un compte de contrepartie de l'élément d'actif en cause. 2, record 59, French, - provision%20pour%20moins%2Dvalue
Record number: 59, Textual support number: 1 OBS
Le poste présentant ce montant peut aussi porter le nom de «moins-value» ou de «dépréciation». 2, record 59, French, - provision%20pour%20moins%2Dvalue
Record 59, Spanish
Record 59, Textual support, Spanish
Record 60 - internal organization data 2006-01-24
Record 60, English
Record 60, Subject field(s)
- Law of Trusts (common law)
- Property Law (common law)
Record 60, Main entry term, English
- power to mortgage
1, record 60, English, power%20to%20mortgage
correct
Record 60, Abbreviations, English
Record 60, Synonyms, English
Record 60, Textual support, English
Record number: 60, Textual support number: 1 CONT
Normally, a trustee does not have power to mortgage any trust asset. Even if a power of sale is given, a power to mortgage is not to be inferred. Moreover, it is improper for a trustee to acquire property subject to a mortgage in the absence of a specific authorizing provision in the trust document. 2, record 60, English, - power%20to%20mortgage
Record 60, French
Record 60, Domaine(s)
- Droit des fiducies (common law)
- Droit des biens et de la propriété (common law)
Record 60, Main entry term, French
- pouvoir d'hypothéquer
1, record 60, French, pouvoir%20d%27hypoth%C3%A9quer
correct, masculine noun
Record 60, Abbreviations, French
Record 60, Synonyms, French
Record 60, Textual support, French
Record number: 60, Textual support number: 1 CONT
[...] quiconque fait une avance de numéraire sur une hypothèque présentée comme étant contractée en application de ce pouvoir d'hypothéquer n'est pas tenu de s'assurer que le numéraire est nécessaire et que la somme obtenue n'est pas supérieure à la somme nécessaire pour l'objet visé. 2, record 60, French, - pouvoir%20d%27hypoth%C3%A9quer
Record 60, Spanish
Record 60, Textual support, Spanish
Record 61 - internal organization data 2005-12-22
Record 61, English
Record 61, Subject field(s)
- Law of Trusts (common law)
- Property Law (common law)
- Law of Estates (common law)
Record 61, Main entry term, English
- power to encroach
1, record 61, English, power%20to%20encroach
correct
Record 61, Abbreviations, English
Record 61, Synonyms, English
- power to encroach on capital 1, record 61, English, power%20to%20encroach%20on%20capital
correct
- power of encroachment 2, record 61, English, power%20of%20encroachment
correct
- power of encroachment on capital 3, record 61, English, power%20of%20encroachment%20on%20capital
correct
Record 61, Textual support, English
Record number: 61, Textual support number: 1 CONT
... under the will, the legal representative has the power to encroach on capital in favour of the spouse and, consequently, proceeds received from the RRSP are paid to the spouse. 3, record 61, English, - power%20to%20encroach
Record number: 61, Textual support number: 2 CONT
Pursuant to clause 12 of the Will there is a limited power of encroachment on capital in favour of the Son and Daughter to pay for certain medical expenses. 3, record 61, English, - power%20to%20encroach
Record number: 61, Textual support number: 3 CONT
If a power of encroachment has been retained, it might be beneficial to review the trust assets from time to time and return assets to the individual if a better overall tax result would be achieved by the taxation of that asset in his or her hands. 4, record 61, English, - power%20to%20encroach
Record 61, French
Record 61, Domaine(s)
- Droit des fiducies (common law)
- Droit des biens et de la propriété (common law)
- Droit successoral (common law)
Record 61, Main entry term, French
- pouvoir d'entamer
1, record 61, French, pouvoir%20d%27entamer
correct, masculine noun
Record 61, Abbreviations, French
Record 61, Synonyms, French
- pouvoir d'entamer le capital 1, record 61, French, pouvoir%20d%27entamer%20le%20capital
correct, masculine noun
- droit d'entamer le capital 2, record 61, French, droit%20d%27entamer%20le%20capital
masculine noun
- droit de prélèvement sur le capital 2, record 61, French, droit%20de%20pr%C3%A9l%C3%A8vement%20sur%20le%20capital
masculine noun
Record 61, Textual support, French
Record number: 61, Textual support number: 1 CONT
Le testament peut également accorder le pouvoir d'entamer le capital si le revenu se révèle insuffisant pour l'entretien du conjoint. 3, record 61, French, - pouvoir%20d%27entamer
Record 61, Spanish
Record 61, Textual support, Spanish
Record 62 - internal organization data 2004-12-10
Record 62, English
Record 62, Subject field(s)
- System Names
- Operating Systems (Software)
Record 62, Main entry term, English
- Abacus, Financial System
1, record 62, English, Abacus%2C%20Financial%20System
correct, Canada
Record 62, Abbreviations, English
- AFS 1, record 62, English, AFS
correct, Canada
Record 62, Synonyms, English
Record 62, Textual support, English
Record number: 62, Textual support number: 1 OBS
Version : v 1. 0. Overview : A CIO-Endorsed Shared System-Endorsed for use in federal departments by the Treasury Board of Canada(TB), this Oracle Financial-based product is also referred to as the Financial and Materiel Reporting System(FMRS) or the Integrated Departmental Financial & Materiel Management System(IDFS). It is an integrated financial, materiel management(inventory), procurement and contracting, fixed asset and real property system that interfaces electronically with central agencies and other departments(e. g. the PWGSC central accounting system), customers and suppliers. It is a bottom-up, one-time, on-line data entry system, incorporating accepted edit/control/validation mechanisms within a total auditable protocol. 1, record 62, English, - Abacus%2C%20Financial%20System
Record 62, French
Record 62, Domaine(s)
- Noms de systèmes
- Systèmes d'exploitation (Logiciels)
Record 62, Main entry term, French
- Abacus, système financier
1, record 62, French, Abacus%2C%20syst%C3%A8me%20financier
correct, masculine noun, Canada
Record 62, Abbreviations, French
- SFA 1, record 62, French, SFA
correct, masculine noun, Canada
Record 62, Synonyms, French
Record 62, Textual support, French
Record number: 62, Textual support number: 1 OBS
Système partagé approuvé - Le Système ministériel intégré de gestion des finances et du matériel (SFIM), produit d'Oracle Financials, est approuvé par le Conseil du Trésor du Canada (CT) pour utilisation dans les ministères fédéraux. Le SFIM, aussi désigné sous le nom du Système de rapports des finances et du matériel, est un logiciel intégré de gestion financière et de gestion du matériel (inventaire), des achats et des opérations contractuelles, ainsi que de gestion des immobilisations et des biens immeubles, relié électroniquement avec les organismes centraux et les autres ministères (par ex. le système de la comptabilité centrale de TPSGC), les clients et les fournisseurs. Il s'agit d'un système ascendant d'entrée non répétitive de données en ligne, qui incorpore des mécanismes acceptés de modification, de contrôle et de validation, selon un protocole de vérification intégrale. 1, record 62, French, - Abacus%2C%20syst%C3%A8me%20financier
Record 62, Spanish
Record 62, Textual support, Spanish
Record 63 - internal organization data 2004-09-13
Record 63, English
Record 63, Subject field(s)
- Information Processing (Informatics)
Record 63, Main entry term, English
- IM/IT asset
1, record 63, English, IM%2FIT%20asset
correct
Record 63, Abbreviations, English
Record 63, Synonyms, English
Record 63, Textual support, English
Record number: 63, Textual support number: 1 OBS
Term usually used in the plural. 2, record 63, English, - IM%2FIT%20asset
Record number: 63, Textual support number: 2 OBS
IM/IT: information management/information technology. 2, record 63, English, - IM%2FIT%20asset
Record 63, Key term(s)
- IM/IT assets
Record 63, French
Record 63, Domaine(s)
- Traitement de l'information (Informatique)
Record 63, Main entry term, French
- actif en GI/TI
1, record 63, French, actif%20en%20GI%2FTI
correct, masculine noun
Record 63, Abbreviations, French
Record 63, Synonyms, French
Record 63, Textual support, French
Record number: 63, Textual support number: 1 OBS
Terme habituellement utilisé au pluriel. 2, record 63, French, - actif%20en%20GI%2FTI
Record number: 63, Textual support number: 2 OBS
GI/TI : gestion de l'information/technologie de l'information. 2, record 63, French, - actif%20en%20GI%2FTI
Record 63, Key term(s)
- actifs en GI/TI
Record 63, Spanish
Record 63, Textual support, Spanish
Record 64 - internal organization data 2004-05-31
Record 64, English
Record 64, Subject field(s)
- Gemmology
- Diamond Industry
Record 64, Main entry term, English
- cut grading system
1, record 64, English, cut%20grading%20system
correct
Record 64, Abbreviations, English
Record 64, Synonyms, English
Record 64, Textual support, English
Record number: 64, Textual support number: 1 CONT
In the 1950's the Gemological Institute of America(GIA) established a system for grading diamonds based on the four C's. This was a great asset to the diamond community and it became the standard for grading world wide.... The GIA recently released a new cut grading system and it appears they have finally conquered this beast. 2, record 64, English, - cut%20grading%20system
Record 64, French
Record 64, Domaine(s)
- Gemmologie
- Industrie diamantaire
Record 64, Main entry term, French
- système de classification de la taille
1, record 64, French, syst%C3%A8me%20de%20classification%20de%20la%20taille
masculine noun
Record 64, Abbreviations, French
Record 64, Synonyms, French
- échelle de qualité de la taille 2, record 64, French, %C3%A9chelle%20de%20qualit%C3%A9%20de%20la%20taille
proposal, feminine noun
Record 64, Textual support, French
Record number: 64, Textual support number: 1 CONT
Le GIA (Gemological Institute of America) a inauguré le 1er août 2005, un nouveau système de classification de la taille du diamant, concluant ainsi plus d'une quinzaine d'années de recherches sur les effets visibles de la taille sur l'apparence du diamant. 3, record 64, French, - syst%C3%A8me%20de%20classification%20de%20la%20taille
Record 64, Spanish
Record 64, Textual support, Spanish
Record 65 - internal organization data 2004-04-06
Record 65, English
Record 65, Subject field(s)
- Stock Exchange
- Investment
Record 65, Main entry term, English
- speculation
1, record 65, English, speculation
correct
Record 65, Abbreviations, English
Record 65, Synonyms, English
Record 65, Textual support, English
Record number: 65, Textual support number: 1 DEF
A risk on the purchase of an asset that it will rise at some time in the near future and can be sold for a profit, or the sale of an asset on the assumption that its price will drop and it can be purchased at a lower price, hence make a profit. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995]. 2, record 65, English, - speculation
Record 65, French
Record 65, Domaine(s)
- Bourse
- Investissements et placements
Record 65, Main entry term, French
- spéculation
1, record 65, French, sp%C3%A9culation
correct, feminine noun
Record 65, Abbreviations, French
Record 65, Synonyms, French
- opération spéculative 2, record 65, French, op%C3%A9ration%20sp%C3%A9culative
correct, feminine noun
- opération de spéculation 2, record 65, French, op%C3%A9ration%20de%20sp%C3%A9culation
correct, feminine noun
Record 65, Textual support, French
Record number: 65, Textual support number: 1 DEF
Opération effectuée dans le but de profiter des fluctuations de marché en prenant une position sur ce marché et en assumant le risque de cette position pendant une certaine période parce que l'on prévoit une évolution favorable des cours. 2, record 65, French, - sp%C3%A9culation
Record number: 65, Textual support number: 1 CONT
En bourse, le terme «spéculation» correspond à la recherche d'une plus-value à court terme reposant sur les différences de cours dans le temps. 3, record 65, French, - sp%C3%A9culation
Record number: 65, Textual support number: 1 OBS
Les opérations de spéculation, contrairement aux opérations de négociation, présentent un risque particulièrement élevé. 2, record 65, French, - sp%C3%A9culation
Record 65, Spanish
Record 65, Campo(s) temático(s)
- Bolsa de valores
- Inversiones
Record 65, Main entry term, Spanish
- especulación
1, record 65, Spanish, especulaci%C3%B3n
correct, feminine noun
Record 65, Abbreviations, Spanish
Record 65, Synonyms, Spanish
Record 65, Textual support, Spanish
Record number: 65, Textual support number: 1 DEF
Alza del valor de las cosas que promueven los vendedores aprovechando su escasez (suelo, vivienda, materias primas, tipos de cambio de la moneda, etc.), o sirviéndose de información confidencial en la bolsa (insider trading), para lograr el máximo beneficio propio, en muchos casos con el perjuicio de los terceros que padecen el encarecimiento así generado. 2, record 65, Spanish, - especulaci%C3%B3n
Record 66 - internal organization data 2003-04-08
Record 66, English
Record 66, Subject field(s)
- Financial Accounting
Record 66, Main entry term, English
- retirement accounting
1, record 66, English, retirement%20accounting
correct
Record 66, Abbreviations, English
Record 66, Synonyms, English
Record 66, Textual support, English
Record number: 66, Textual support number: 1 DEF
An accounting procedure in which no charge to expense is made for the cost of a fixed asset until it is removed from service, the original cost of the retired asset then being charged to expense. 2, record 66, English, - retirement%20accounting
Record 66, French
Record 66, Domaine(s)
- Comptabilité générale
Record 66, Main entry term, French
- méthode de la prise en charge lors de la cession
1, record 66, French, m%C3%A9thode%20de%20la%20prise%20en%20charge%20lors%20de%20la%20cession
correct, feminine noun
Record 66, Abbreviations, French
Record 66, Synonyms, French
- prise en charge lors de la cession 1, record 66, French, prise%20en%20charge%20lors%20de%20la%20cession
correct, feminine noun
Record 66, Textual support, French
Record number: 66, Textual support number: 1 DEF
Méthode comptable qui consiste à ne passer en charges le coût d'un bien utilisé pendant un certain nombre d'exercices qu'au moment de sa mise hors service. 1, record 66, French, - m%C3%A9thode%20de%20la%20prise%20en%20charge%20lors%20de%20la%20cession
Record number: 66, Textual support number: 1 OBS
Selon cette méthode, le montant passé en charges lors de la cession d'un bien est le coût historique du bien cédé et non son coût de remplacement. 1, record 66, French, - m%C3%A9thode%20de%20la%20prise%20en%20charge%20lors%20de%20la%20cession
Record 66, Spanish
Record 66, Campo(s) temático(s)
- Contabilidad general
Record 66, Main entry term, Spanish
- contabilidad de retiros
1, record 66, Spanish, contabilidad%20de%20retiros
correct, verb
Record 66, Abbreviations, Spanish
Record 66, Synonyms, Spanish
Record 66, Textual support, Spanish
Record 67 - internal organization data 2003-03-11
Record 67, English
Record 67, Subject field(s)
- Finance
- Foreign Trade
Record 67, Main entry term, English
- windfall profit
1, record 67, English, windfall%20profit
correct
Record 67, Abbreviations, English
Record 67, Synonyms, English
- windfall gain 2, record 67, English, windfall%20gain
Record 67, Textual support, English
Record number: 67, Textual support number: 1 DEF
A sudden and unexpected increase in profits or in the value of land, natural resources, and other assets. The gain is not due to anything the owner of the business or asset has done; it is caused by the actions of other people. 3, record 67, English, - windfall%20profit
Record 67, French
Record 67, Domaine(s)
- Finances
- Commerce extérieur
Record 67, Main entry term, French
- bénéfice exceptionnel
1, record 67, French, b%C3%A9n%C3%A9fice%20exceptionnel
correct, masculine noun
Record 67, Abbreviations, French
Record 67, Synonyms, French
- bénéfice inattendu 2, record 67, French, b%C3%A9n%C3%A9fice%20inattendu
correct, masculine noun
- profit fortuit 3, record 67, French, profit%20fortuit
correct, masculine noun
- profit imprévu 4, record 67, French, profit%20impr%C3%A9vu
correct, masculine noun
- profit inattendu 5, record 67, French, profit%20inattendu
correct, masculine noun
Record 67, Textual support, French
Record number: 67, Textual support number: 1 DEF
Profit non prévu résultant d'une affaire, d'un marché et attribuable à des causes sur lesquelles le bénéficiaire ne peut exercer aucun contrôle. 4, record 67, French, - b%C3%A9n%C3%A9fice%20exceptionnel
Record 67, Key term(s)
- super-bénéfice
- gain inattendu
- gain fortuit inattendu
- gain de conjoncture
Record 67, Spanish
Record 67, Campo(s) temático(s)
- Finanzas
- Comercio exterior
Record 67, Main entry term, Spanish
- ganancia inesperada
1, record 67, Spanish, ganancia%20inesperada
correct, feminine noun
Record 67, Abbreviations, Spanish
Record 67, Synonyms, Spanish
- utilidad imprevista 2, record 67, Spanish, utilidad%20imprevista
correct, feminine noun
- beneficio inesperado 3, record 67, Spanish, beneficio%20inesperado
masculine noun
- beneficio imprevisto 3, record 67, Spanish, beneficio%20imprevisto
masculine noun
Record 67, Textual support, Spanish
Record 68 - internal organization data 2003-02-11
Record 68, English
Record 68, Subject field(s)
- National Accounting
- Financial and Budgetary Management
- Investment
Record 68, Main entry term, English
- property income
1, record 68, English, property%20income
correct
Record 68, Abbreviations, English
Record 68, Synonyms, English
Record 68, Textual support, English
Record number: 68, Textual support number: 1 CONT
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to or putting the tangible non-produced asset at the disposal of, another institutional unit; it consists of interest, the distributed income of corporations(i. e. dividends and withdrawals from income of quasi-corporations), reinvested earnings on direct foreign investment, property income attributed to insurance policy holders, and rent. 1, record 68, English, - property%20income
Record 68, French
Record 68, Domaine(s)
- Comptabilité nationale
- Gestion budgétaire et financière
- Investissements et placements
Record 68, Main entry term, French
- revenu de la propriété
1, record 68, French, revenu%20de%20la%20propri%C3%A9t%C3%A9
correct, masculine noun
Record 68, Abbreviations, French
Record 68, Synonyms, French
Record 68, Textual support, French
Record number: 68, Textual support number: 1 CONT
Le revenu de la propriété se définit comme le revenu que doit recevoir le propriétaire d'un actif financier ou d'un actif corporel non produit en échange de la fourniture de fonds ou de la mise à disposition d'un actif corporel non produit à une autre entité institutionnelle; il comprend les intérêts, les revenus distribués des sociétés (c'est-à-dire les dividendes et les prélèvements sur les revenus des quasi-sociétés), les bénéfices réinvestis d'investissement direct étranger, les revenus de la propriété attribués aux assurés, et les loyers. 1, record 68, French, - revenu%20de%20la%20propri%C3%A9t%C3%A9
Record 68, Spanish
Record 68, Textual support, Spanish
Record 69 - internal organization data 2002-08-22
Record 69, English
Record 69, Subject field(s)
- Various Proper Names
- Information Processing (Informatics)
Record 69, Main entry term, English
- IM/IT Asset Management/Valuation
1, record 69, English, IM%2FIT%20Asset%20Management%2FValuation
correct, Canada
Record 69, Abbreviations, English
Record 69, Synonyms, English
Record 69, Textual support, English
Record number: 69, Textual support number: 1 OBS
Drawn from Government On-Line Glossary. 2, record 69, English, - IM%2FIT%20Asset%20Management%2FValuation
Record 69, Key term(s)
- IM-IT Asset Management-Valuation
- Information Management/Information Technology Asset Management/Valuation
- IM IT Asset Management Valuation
- Information Management and Information Technology Asset Management and Valuation
Record 69, French
Record 69, Domaine(s)
- Appellations diverses
- Traitement de l'information (Informatique)
Record 69, Main entry term, French
- Gestion/Évaluation des ressources de GI/TI
1, record 69, French, Gestion%2F%C3%89valuation%20des%20ressources%20de%20GI%2FTI
correct, feminine noun, Canada
Record 69, Abbreviations, French
Record 69, Synonyms, French
Record 69, Textual support, French
Record number: 69, Textual support number: 1 OBS
Tiré du Lexique du Gouvernement en direct. 2, record 69, French, - Gestion%2F%C3%89valuation%20des%20ressources%20de%20GI%2FTI
Record 69, Key term(s)
- Gestion-Évaluation des ressources de GI-TI
- Gestion/Évaluation des ressources de gestion de l'information/technologie de l'information
- Gestion Évaluation des ressources de GI TI
- Gestion et évaluation des ressources de gestion de l'information et de la technologie de l'information
Record 69, Spanish
Record 69, Textual support, Spanish
Record 70 - internal organization data 2002-01-25
Record 70, English
Record 70, Subject field(s)
- Heritage
Record 70, Main entry term, English
- heritage-related costs
1, record 70, English, heritage%2Drelated%20costs
correct
Record 70, Abbreviations, English
Record 70, Synonyms, English
Record 70, Textual support, English
Record number: 70, Textual support number: 1 CONT
It is recommended that a record of the following costs associated with heritage buildings and the FHBRO [Federal Heritage Buildings Review Office] process be maintained, in order that a report of heritage-related costs can be provided upon request to the Regional Director, Accommodation or the Chief, Policy Development, Asset Management, HQ. 2, record 70, English, - heritage%2Drelated%20costs
Record 70, French
Record 70, Domaine(s)
- Patrimoine
Record 70, Main entry term, French
- frais associés aux édifices à valeur patrimoniale
1, record 70, French, frais%20associ%C3%A9s%20aux%20%C3%A9difices%20%C3%A0%20valeur%20patrimoniale
correct, masculine noun
Record 70, Abbreviations, French
Record 70, Synonyms, French
Record 70, Textual support, French
Record number: 70, Textual support number: 1 CONT
On recommande de consigner les frais associés aux édifices à valeur patrimoniale et à l'application du processus du BEEFVP [Bureau d'examen des édifices fédéraux du patrimoine], et ce pour être en mesure de produire un rapport sur ces coûts lorsque le directeur régional du Logement ou le chef de l'élaboration des politiques, Gestion des biens (AC) en fera la demande. 2, record 70, French, - frais%20associ%C3%A9s%20aux%20%C3%A9difices%20%C3%A0%20valeur%20patrimoniale
Record 70, Spanish
Record 70, Textual support, Spanish
Record 71 - internal organization data 2001-08-07
Record 71, English
Record 71, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 71, Main entry term, English
- GST/HST refundable advance account
1, record 71, English, GST%2FHST%20refundable%20advance%20account
correct
Record 71, Abbreviations, English
Record 71, Synonyms, English
Record 71, Textual support, English
Record number: 71, Textual support number: 1 CONT
However, as the department will eventually recover this amount from Canada Customs and Revenue Agency(CCRA) they should record it as an asset in "13392 GST/HST Refundable advance accounts". 2, record 71, English, - GST%2FHST%20refundable%20advance%20account
Record number: 71, Textual support number: 1 OBS
GST/HST: Goods and Services Tax/Harmonized Sales Tax 3, record 71, English, - GST%2FHST%20refundable%20advance%20account
Record 71, Key term(s)
- GST-HST refundable advance account
Record 71, French
Record 71, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 71, Main entry term, French
- compte des avances remboursables de la TPS/TVH
1, record 71, French, compte%20des%20avances%20remboursables%20de%20la%20TPS%2FTVH
correct, masculine noun
Record 71, Abbreviations, French
Record 71, Synonyms, French
Record 71, Textual support, French
Record number: 71, Textual support number: 1 CONT
Toutefois, comme ce montant lui sera remboursé par l'Agence des douanes et du revenu du Canada (ADRC), le ministère doit l'inscrire comme un élément d'actif dans «13392 Comptes des avances remboursables de la TPS/TVH». 2, record 71, French, - compte%20des%20avances%20remboursables%20de%20la%20TPS%2FTVH
Record number: 71, Textual support number: 1 OBS
TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée 3, record 71, French, - compte%20des%20avances%20remboursables%20de%20la%20TPS%2FTVH
Record 71, Key term(s)
- compte des avances remboursables de la TPS-TVH
- comptes des avances remboursables de la TPS-TVH
- comptes des avances remboursables de la TPS/TVH
Record 71, Spanish
Record 71, Textual support, Spanish
Record 72 - internal organization data 2001-07-12
Record 72, English
Record 72, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 72, Main entry term, English
- land improvement cost
1, record 72, English, land%20improvement%20cost
correct
Record 72, Abbreviations, English
Record 72, Synonyms, English
Record 72, Textual support, English
Record number: 72, Textual support number: 1 DEF
A cost incurred to permanently improve the grading or topography of a piece of land, but does not result in a "work or infrastructure asset" being created. The land improvement cost shall be capitalized if it meets the cost threshold criteria. 2, record 72, English, - land%20improvement%20cost
Record 72, French
Record 72, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 72, Main entry term, French
- coûts d'amélioration foncière
1, record 72, French, co%C3%BBts%20d%27am%C3%A9lioration%20fonci%C3%A8re
correct, masculine noun
Record 72, Abbreviations, French
Record 72, Synonyms, French
Record 72, Textual support, French
Record number: 72, Textual support number: 1 DEF
Coûts engagés pour améliorer en permanence le nivellement ou la topographie d'un terrain, mais qui ne donne pas lieu à la création d'un «actif professionnel ou d'une infrastructure». Il faut capitaliser les coûts d'amélioration foncière s'ils répondent aux critères du seuil des coûts. 2, record 72, French, - co%C3%BBts%20d%27am%C3%A9lioration%20fonci%C3%A8re
Record 72, Spanish
Record 72, Textual support, Spanish
Record 73 - internal organization data 2001-07-10
Record 73, English
Record 73, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 73, Main entry term, English
- inventory held for resale
1, record 73, English, inventory%20held%20for%20resale
correct
Record 73, Abbreviations, English
Record 73, Synonyms, English
Record 73, Textual support, English
Record number: 73, Textual support number: 1 CONT
If a department has a significant value of inventories held for resale, it may choose to report these as a financial asset. 2, record 73, English, - inventory%20held%20for%20resale
Record 73, French
Record 73, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 73, Main entry term, French
- stock destiné à la revente
1, record 73, French, stock%20destin%C3%A9%20%C3%A0%20la%20revente
correct, masculine noun
Record 73, Abbreviations, French
Record 73, Synonyms, French
Record 73, Textual support, French
Record number: 73, Textual support number: 1 CONT
Si un ministère a des stocks destinés à la revente d'une valeur importante, il peut choisir de les déclarer comme actif financier. 2, record 73, French, - stock%20destin%C3%A9%20%C3%A0%20la%20revente
Record 73, Spanish
Record 73, Textual support, Spanish
Record 74 - internal organization data 2001-07-03
Record 74, English
Record 74, Subject field(s)
- Concrete Facilities and Equipment
Record 74, Main entry term, English
- maintenance intervention
1, record 74, English, maintenance%20intervention
correct
Record 74, Abbreviations, English
Record 74, Synonyms, English
- intervention for maintenance 2, record 74, English, intervention%20for%20maintenance
correct
- maintenance action 3, record 74, English, maintenance%20action
Record 74, Textual support, English
Record number: 74, Textual support number: 1 CONT
Equipment maintenance organisations were once judged for their ability to react quickly to breakdowns and how long it took to get equipment working again... Today, though, smart equipment maintenance managers are busy replacing these old values with higher-level paradigms of excellence. These managers are essentially working themselves out of their old jobs and inventing new ones with titles that include terms such as reliability engineering, asset management, asset utilisation, availability management and risk management. This new breed of manager uses modern technology and analysis techniques to attack the root cause of equipment failures and to eliminate the need for maintenance intervention whenever possible. 1, record 74, English, - maintenance%20intervention
Record number: 74, Textual support number: 2 CONT
A "replicable" gateway needs the following features: ... do not require human intervention for maintenance. 2, record 74, English, - maintenance%20intervention
Record 74, French
Record 74, Domaine(s)
- Outillage et installations (Bétonnage)
Record 74, Main entry term, French
- intervention de maintenance
1, record 74, French, intervention%20de%20maintenance
correct, feminine noun
Record 74, Abbreviations, French
Record 74, Synonyms, French
Record 74, Textual support, French
Record number: 74, Textual support number: 1 CONT
Agents et techniciens d'interventions de maintenance [...] Effectuer, de manière autonome, des interventions de maintenance corrective ou préventive à partir de la méthodologie AMI dans le but d'optimiser la disponibilité des équipements. Étapes de la méthodologie : Prédiagnostic, Diagnostic, Préparation, Action, Compte rendu, Amélioration. 2, record 74, French, - intervention%20de%20maintenance
Record number: 74, Textual support number: 1 OBS
RGCF-80, oct., p. 566. [...] une dalle en béton précontraint sur plate-forme meuble avait été réalisée [...] La vitesse maximale pratiquée est de 90 km/h et le tonnage supporté depuis la réalisation de la dalle d'environ 280 millions de tonnes à la date de l'incident. Les interventions de maintenance ont été limitées à la vérification du serrage. 3, record 74, French, - intervention%20de%20maintenance
Record 74, Spanish
Record 74, Textual support, Spanish
Record 75 - internal organization data 2001-05-31
Record 75, English
Record 75, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 75, Main entry term, English
- accrual accounting perspective
1, record 75, English, accrual%20accounting%20perspective
correct
Record 75, Abbreviations, English
Record 75, Synonyms, English
- accrual perspective 2, record 75, English, accrual%20perspective
Record 75, Textual support, English
Record number: 75, Textual support number: 1 CONT
Larger companies, particularly publicly held corporations, are required to use the accrual basis of accounting. From the accrual accounting perspective, the purpose of the expenditure determines whether or not the expenditure is an expense at the time of payment. For example, if a business expends cash for office supplies, no expense occurs until the office supplies are used in business operations. The spending of cash is not the "critical event". Thus, when a business buys postage stamps, it has purchased an "asset", that is, an item that has a future potential to benefit the company. If the stamps are used to mail an invoice to a customer or supplier, then the "expense" occurs because the stamp(asset) has no further benefit for the company. 3, record 75, English, - accrual%20accounting%20perspective
Record 75, French
Record 75, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 75, Main entry term, French
- perspective de la comptabilité d'exercice
1, record 75, French, perspective%20de%20la%20comptabilit%C3%A9%20d%27exercice
proposal, feminine noun
Record 75, Abbreviations, French
Record 75, Synonyms, French
- point de vue de la comptabilité d'exercice 1, record 75, French, point%20de%20vue%20de%20la%20comptabilit%C3%A9%20d%27exercice
proposal, masculine noun
Record 75, Textual support, French
Record 75, Spanish
Record 75, Textual support, Spanish
Record 76 - internal organization data 2001-05-31
Record 76, English
Record 76, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 76, Main entry term, English
- appropriation accounting
1, record 76, English, appropriation%20accounting
correct
Record 76, Abbreviations, English
Record 76, Synonyms, English
- appropriation method of accounting 2, record 76, English, appropriation%20method%20of%20accounting
correct
- appropriation basis of accounting 3, record 76, English, appropriation%20basis%20of%20accounting
correct
- appropriation accounting method 4, record 76, English, appropriation%20accounting%20method
Record 76, Textual support, English
Record number: 76, Textual support number: 1 CONT
The South African mining industry generally uses the appropriation method of accounting, which closely resembles cash flow accounting. It is based on the premise that mines have a finite life... The principle is adopted that members’ funds are invested in a wasting asset and the cost of mining assets over and above the initial capital is provided out of profits earned... This method is the generally accepted standard for the deep level gold mining industry in South Africa and is used for statutory and regulatory compliance. 2, record 76, English, - appropriation%20accounting
Record 76, French
Record 76, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 76, Main entry term, French
- comptabilité des crédits
1, record 76, French, comptabilit%C3%A9%20des%20cr%C3%A9dits
correct, feminine noun
Record 76, Abbreviations, French
Record 76, Synonyms, French
Record 76, Textual support, French
Record 76, Spanish
Record 76, Textual support, Spanish
Record 77 - internal organization data 2001-04-20
Record 77, English
Record 77, Subject field(s)
- Food Industries
- Grain Growing
Record 77, Main entry term, English
- sodium dodecyl sulfate sedimentation test
1, record 77, English, sodium%20dodecyl%20sulfate%20sedimentation%20test
correct
Record 77, Abbreviations, English
- SDS test 1, record 77, English, SDS%20test
correct
Record 77, Synonyms, English
- SDS sedimentation test 2, record 77, English, SDS%20sedimentation%20test
correct
Record 77, Textual support, English
Record number: 77, Textual support number: 1 CONT
An exemple is the sodium dodecyl sulfate(SDS)-sedimentation test developed in the United Kingdom to select for gluten strength in common wheat. The SDS test quickly became established as an early generation selection test in both the Canadian and American durum wheat breeding programs. The SDS test was embraced by the American pasta industry as a durum wheat purchasing specification to guarantee strong gluten because it was rapid and gave a quantificable result. Therefore, although the SDS test was a great asset in selecting strong gluten durum wheat lines early durum wheat breeding programs, it impeded the marketing of commercial durum wheat parcels that did not meet industry SDS standards. 1, record 77, English, - sodium%20dodecyl%20sulfate%20sedimentation%20test
Record 77, French
Record 77, Domaine(s)
- Industrie de l'alimentation
- Culture des céréales
Record 77, Main entry term, French
- test de sédimentation SDS
1, record 77, French, test%20de%20s%C3%A9dimentation%20SDS
correct, masculine noun
Record 77, Abbreviations, French
Record 77, Synonyms, French
Record 77, Textual support, French
Record number: 77, Textual support number: 1 CONT
La recherche de l'influence sur la qualité de sous unités rares de gluténines de haut poids moléculaire au sein de l'espèce T. durum a permis de mettre en évidence 3 sous unités correspondant à 2 allèles de très faible fréquence liés à un test de sédimentation SDS de niveau élevé. 2, record 77, French, - test%20de%20s%C3%A9dimentation%20SDS
Record 77, Spanish
Record 77, Textual support, Spanish
Record 78 - internal organization data 2000-11-16
Record 78, English
Record 78, Subject field(s)
- Taxation
- Operating Systems (Software)
- Government Accounting
Record 78, Main entry term, English
- Asset Accounting
1, record 78, English, Asset%20Accounting
correct
Record 78, Abbreviations, English
Record 78, Synonyms, English
Record 78, Textual support, English
Record number: 78, Textual support number: 1 CONT
Asset Accounting is a sub-ledger accounting module in Financial Accounting, in which all business activities for fixed assets are recorded. The Asset Accounting(FI-AA) component is used for managing and supervising fixed assets with SAP R/3 System. Financial Accounting serves as a subsidiary ledger to the FI General Ledger, providing detailed information on transactions involving fixed assets. As a result of the integration system, FI-AA transfers data directly to and from other systems i. e., it is possible to post from the Materials Management(MM) component directly to FI-AA. When an asset is purchased or produced in-house, it can directly post the invoice receipt or goods receipt, or the withdrawal from the warehouse, to assets in FI-AA. At the same time, it can pass on depreciation and interest directly to Financial Accounting(FI) and Cost Accounting(CO). From the Plant Maintenance(PM) component, it can settle maintenance activities that require capitalization to assets. 1, record 78, English, - Asset%20Accounting
Record 78, French
Record 78, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
- Comptabilité publique
Record 78, Main entry term, French
- Comptabilité des immobilisations
1, record 78, French, Comptabilit%C3%A9%20des%20immobilisations
correct, feminine noun
Record 78, Abbreviations, French
Record 78, Synonyms, French
Record 78, Textual support, French
Record number: 78, Textual support number: 1 CONT
La Comptabilité des immobilisations est un module comptable de tiers en comptabilité financière, où sont enregistrées toutes les activités commerciales pour l'actif immobilisé. La composante de la comptabilité d'immobilisations (FI-AA) sert à administrer et à superviser l'actif immobilisé avec le système R/3 SAP. La Comptabilité financière sert de livre auxiliaire au grand livre FI, en fournissant des renseignements détaillés sur les transactions se rapportant à l'actif immobilisé. Comme conséquence du système d'intégration, FI-AA transfère les données directement à d'autres systèmes et à partir d'autres systèmes : il est possible de faire des reports de la composante de gestion des articles (MM) directement dans FI-AA. Lorsqu'on achète ou qu'on produit un élément d'actif à l'interne, le système peut reporter directement l'entrée de factures ou de marchandises dans l'actif de FI-AA. Entre-temps, il peut transférer directement l'amortissement et les intérêts de comptabilité financière (FI) et de comptabilité analytique (CO). À partir de la composante de maintenance (PM), il peut régler les activités d'entretien qui doivent être capitalisées. 1, record 78, French, - Comptabilit%C3%A9%20des%20immobilisations
Record 78, Spanish
Record 78, Textual support, Spanish
Record 79 - internal organization data 2000-11-16
Record 79, English
Record 79, Subject field(s)
- Taxation
- Operating Systems (Software)
Record 79, Main entry term, English
- depreciation key
1, record 79, English, depreciation%20key
correct
Record 79, Abbreviations, English
Record 79, Synonyms, English
Record 79, Textual support, English
Record number: 79, Textual support number: 1 CONT
For the majority of asset classes, Canada Customs and Revenue Agency(CCRA) will use the depreciation key "LINK". It identifies depreciation on a straight line basis from acquisition value, zero scrap value, and zero interest in accordance with Treasury Board Policy(Draft). 1, record 79, English, - depreciation%20key
Record 79, French
Record 79, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
Record 79, Main entry term, French
- clé d'amortissement
1, record 79, French, cl%C3%A9%20d%27amortissement
correct, feminine noun
Record 79, Abbreviations, French
Record 79, Synonyms, French
Record 79, Textual support, French
Record number: 79, Textual support number: 1 CONT
La clé d'amortissement qui sera employée à l'Agence des douanes et du revenu du Canada par la majorité des catégories d'immobilisations est la clé « LINK ». Cette clé désigne l'amortissement linéaire à partir de la valeur d'acquisition, pour une valeur de rebut nulle et des intérêts nuls. 1, record 79, French, - cl%C3%A9%20d%27amortissement
Record 79, Spanish
Record 79, Textual support, Spanish
Record 80 - internal organization data 2000-11-16
Record 80, English
Record 80, Subject field(s)
- Taxation
- Operating Systems (Software)
Record 80, Main entry term, English
- deletion of an asset master record
1, record 80, English, deletion%20of%20an%20asset%20master%20record
correct
Record 80, Abbreviations, English
Record 80, Synonyms, English
- deletion of an AMR 1, record 80, English, deletion%20of%20an%20AMR
correct
Record 80, Textual support, English
Record number: 80, Textual support number: 1 OBS
An asset master record to which no postings have been made can be deleted directly online without archiving. If postings have been made to the asset then it must be archived first. 1, record 80, English, - deletion%20of%20an%20asset%20master%20record
Record 80, French
Record 80, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
Record 80, Main entry term, French
- suppression d'une fiche immobilisation
1, record 80, French, suppression%20d%27une%20fiche%20immobilisation
correct, feminine noun
Record 80, Abbreviations, French
Record 80, Synonyms, French
Record 80, Textual support, French
Record number: 80, Textual support number: 1 OBS
Une fiche immobilisation qui ne contient aucune écriture peut être supprimée directement en ligne sans archivage. Si on trouve des écritures comptables touchant l'immobilisation, il faut d'abord archiver avant de supprimer. 1, record 80, French, - suppression%20d%27une%20fiche%20immobilisation
Record 80, Spanish
Record 80, Textual support, Spanish
Record 81 - internal organization data 2000-11-07
Record 81, English
Record 81, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Computer Hardware
Record 81, Main entry term, English
- IT Asset Renewal 1, record 81, English, IT%20Asset%20Renewal
Record 81, Abbreviations, English
Record 81, Synonyms, English
Record 81, Textual support, English
Record number: 81, Textual support number: 1 OBS
One of HRDC’s [Human Resources Development Canada] projects. 1, record 81, English, - IT%20Asset%20Renewal
Record number: 81, Textual support number: 2 OBS
Source(s): Intracom, HRDC’s national Intranet site. 1, record 81, English, - IT%20Asset%20Renewal
Record 81, French
Record 81, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Matériel informatique
Record 81, Main entry term, French
- Renouvellement des produits informatiques
1, record 81, French, Renouvellement%20des%20produits%20informatiques
masculine noun
Record 81, Abbreviations, French
- RPI 1, record 81, French, RPI
masculine noun
Record 81, Synonyms, French
Record 81, Textual support, French
Record 81, Spanish
Record 81, Textual support, Spanish
Record 82 - internal organization data 2000-07-06
Record 82, English
Record 82, Subject field(s)
- Proverbs and Maxims
Record 82, Main entry term, English
- cannon fodder
1, record 82, English, cannon%20fodder
correct
Record 82, Abbreviations, English
Record 82, Synonyms, English
Record 82, Textual support, English
Record number: 82, Textual support number: 1 CONT
Following many investigations and trial programmes, it has been acknowledged that each soldier is a combat asset that can no longer be treated as a mere piece of cannon fodder needed to hold or take ground. 1, record 82, English, - cannon%20fodder
Record 82, French
Record 82, Domaine(s)
- Proverbes et dictons
Record 82, Main entry term, French
- chair à canon
1, record 82, French, chair%20%C3%A0%20canon
correct, feminine noun
Record 82, Abbreviations, French
Record 82, Synonyms, French
Record 82, Textual support, French
Record number: 82, Textual support number: 1 CONT
Après de longues investigations et de très nombreux essais, on reconnaît aujourd'hui que le fantassin n'est pas une marionnette et qu'il n'est plus question de le traiter comme de la chair à canon tout juste bonne à tenir le terrain. 1, record 82, French, - chair%20%C3%A0%20canon
Record 82, Spanish
Record 82, Textual support, Spanish
Record 83 - internal organization data 2000-07-06
Record 83, English
Record 83, Subject field(s)
- National and International Economics
- Investment
Record 83, Main entry term, English
- financial stream
1, record 83, English, financial%20stream
correct
Record 83, Abbreviations, English
Record 83, Synonyms, English
- stream of financing 2, record 83, English, stream%20of%20financing
correct
- financing stream 3, record 83, English, financing%20stream
correct
Record 83, Textual support, English
Record number: 83, Textual support number: 1 CONT
Environmental protection is accepted as needed in the Czech Republic, but the degree of implementation depends on possibilities of investing into new technologies and desirable activities. The main problem is a lack of financial streams. The Czech Republic is in general tackling the same problems as the industrially advanced countries were one or two decades ago. It seems, however that it will have much less time to eliminate them in view of the expected date of entry into the European Union. 1, record 83, English, - financial%20stream
Record number: 83, Textual support number: 2 CONT
Assembling a roster of bank owners like Citibank is key for Transpoint, industry observers say. Such a strategy would supply a stream financing for technology development as well as a fat base of corporate clients, consumer customers and billers. 2, record 83, English, - financial%20stream
Record number: 83, Textual support number: 3 CONT
In contracts negotiated under the PFI the distinction between current and capital spending will be less obvious. A typical contract will contain an element of capital spending for providing the asset and current spending for the provision of service from it over a period of time, with the two merging into one financing stream. 2, record 83, English, - financial%20stream
Record 83, French
Record 83, Domaine(s)
- Économie nationale et internationale
- Investissements et placements
Record 83, Main entry term, French
- courant financier
1, record 83, French, courant%20financier
correct, masculine noun
Record 83, Abbreviations, French
Record 83, Synonyms, French
Record 83, Textual support, French
Record number: 83, Textual support number: 1 CONT
Au cours des années 80, le total de l'investissement étranger direct a augmenté à un taux annuel moyen de 12,2 p. 100, tandis que le commerce mondial enregistrait une croissance moyenne de 5,4 p. 100, et la production mondiale, de 2,8 p. 100. Selon certains points de vue, le taux de croissance rapide de l'investissement direct au cours des années 80 laisse supposer que, non seulement les entreprises multinationales augmentent leur part du commerce et de la production mondiaux, mais que l'interaction entre l'investissement étranger direct, le commerce international, le transfert de technologie et les courants financiers est plus intense et s'accompagne de conséquences importantes pour la compétitivité tant des pays d'origine que des pays hôtes. 1, record 83, French, - courant%20financier
Record number: 83, Textual support number: 2 CONT
L'interdépendance et la mondialisation croissantes, qui résultent principalement des progrès technologiques dans les domaines des communications et de l'informatique, ont créé un milieu économique international qui répercute les perturbations, amplifie les dérèglements et crée de l'incertitude. Ces phénomènes sont exacerbés par l'absence de règles et d'institutions internationales qui pourraient réglementer efficacement les courants financiers et commerciaux et par le manque de coordination des politiques économiques des grandes économies mondiales (Solomon, 1990, 1991). 2, record 83, French, - courant%20financier
Record 83, Spanish
Record 83, Textual support, Spanish
Record 84 - internal organization data 1999-08-25
Record 84, English
Record 84, Subject field(s)
- Finance
Record 84, Main entry term, English
- inner reserve
1, record 84, English, inner%20reserve
correct
Record 84, Abbreviations, English
Record 84, Synonyms, English
Record 84, Textual support, English
Record number: 84, Textual support number: 1 DEF
In financial institutions, a provision that was not separately disclosed in the balance sheet because it had been either applied against an asset or grouped with liabilities and whose transfers from or to income account are not disclosed in the income statement. 2, record 84, English, - inner%20reserve
Record number: 84, Textual support number: 1 OBS
Compare with "secret reserve". 3, record 84, English, - inner%20reserve
Record 84, French
Record 84, Domaine(s)
- Finances
Record 84, Main entry term, French
- réserve latente
1, record 84, French, r%C3%A9serve%20latente
correct, feminine noun
Record 84, Abbreviations, French
Record 84, Synonyms, French
Record 84, Textual support, French
Record number: 84, Textual support number: 1 DEF
Provision établie par un établissement financier et qui ne figure pas comme telle dans le bilan parce qu'elle a été retranchée de la valeur attribuée à un élément d'actif ou parce qu'elle faisait partie du passif sans qu'il en soit expressément mention. 1, record 84, French, - r%C3%A9serve%20latente
Record number: 84, Textual support number: 1 OBS
Les virements qui avaient pour objet de créer ou d'éliminer ces provisions ne figuraient pas non plus dans l'État des résultats (ou compte de résultat). 1, record 84, French, - r%C3%A9serve%20latente
Record 84, Spanish
Record 84, Textual support, Spanish
Record 85 - internal organization data 1999-02-09
Record 85, English
Record 85, Subject field(s)
- Investment
Record 85, Main entry term, English
- covered writer 1, record 85, English, covered%20writer
Record 85, Abbreviations, English
Record 85, Synonyms, English
Record 85, Textual support, English
Record number: 85, Textual support number: 1 DEF
Owner of an asset that sells options on it, in order to gain a profit based on estimated future value. 1, record 85, English, - covered%20writer
Record number: 85, Textual support number: 1 OBS
covered writer: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 2, record 85, English, - covered%20writer
Record 85, French
Record 85, Domaine(s)
- Investissements et placements
Record 85, Main entry term, French
- vendeur couvert
1, record 85, French, vendeur%20couvert
masculine noun
Record 85, Abbreviations, French
Record 85, Synonyms, French
Record 85, Textual support, French
Record number: 85, Textual support number: 1 DEF
Propriétaire d'un actif qui vend des options contre cet actif tout en essayant d'obtenir le différentiel sur le prix estimé dans le futur. 1, record 85, French, - vendeur%20couvert
Record number: 85, Textual support number: 1 OBS
vendeur couvert : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 2, record 85, French, - vendeur%20couvert
Record 85, Spanish
Record 85, Campo(s) temático(s)
- Inversiones
Record 85, Main entry term, Spanish
- vendedor cubierto
1, record 85, Spanish, vendedor%20cubierto
correct, masculine noun
Record 85, Abbreviations, Spanish
Record 85, Synonyms, Spanish
Record 85, Textual support, Spanish
Record number: 85, Textual support number: 1 DEF
Propietario de un activo que vende opciones contra él tratando de obtener un diferencial sobre el precio que estima tendrá en el futuro. 1, record 85, Spanish, - vendedor%20cubierto
Record number: 85, Textual support number: 1 OBS
vendedor cubierto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 85, Spanish, - vendedor%20cubierto
Record 86 - internal organization data 1999-02-09
Record 86, English
Record 86, Subject field(s)
- Accounting
Record 86, Main entry term, English
- depreciable asset
1, record 86, English, depreciable%20asset
correct
Record 86, Abbreviations, English
Record 86, Synonyms, English
Record 86, Textual support, English
Record number: 86, Textual support number: 1 DEF
Part of an asset used to calculate rates of depreciation, based on the theory that it devalues with use and over a particular period of time. 2, record 86, English, - depreciable%20asset
Record number: 86, Textual support number: 1 OBS
Depreciable: Subject to depreciation; wasting: said of buildings, machinery, equipment, and other limited-life fixed assets. 3, record 86, English, - depreciable%20asset
Record number: 86, Textual support number: 2 OBS
depreciable asset: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 86, English, - depreciable%20asset
Record 86, French
Record 86, Domaine(s)
- Comptabilité
Record 86, Main entry term, French
- actif amortissable
1, record 86, French, actif%20amortissable
correct, masculine noun
Record 86, Abbreviations, French
Record 86, Synonyms, French
Record 86, Textual support, French
Record number: 86, Textual support number: 1 DEF
Part de l'actif sur laquelle sont calculés les quotas d'amortissement, en tenant compte que l'actif se déprécie avec l'usage ou avec le temps. 2, record 86, French, - actif%20amortissable
Record number: 86, Textual support number: 1 OBS
actif amortissable : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 86, French, - actif%20amortissable
Record 86, Spanish
Record 86, Campo(s) temático(s)
- Contabilidad
Record 86, Main entry term, Spanish
- activo amortizable
1, record 86, Spanish, activo%20amortizable
correct, masculine noun
Record 86, Abbreviations, Spanish
Record 86, Synonyms, Spanish
- activo depreciable 2, record 86, Spanish, activo%20depreciable
masculine noun
Record 86, Textual support, Spanish
Record number: 86, Textual support number: 1 DEF
Parte del activo sobre el que se calculan las cuotas de amortización, al considerarse que se deprecia con el uso o el paso del tiempo. 3, record 86, Spanish, - activo%20amortizable
Record number: 86, Textual support number: 1 OBS
activo amortizable: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 86, Spanish, - activo%20amortizable
Record 87 - internal organization data 1999-02-09
Record 87, English
Record 87, Subject field(s)
- Management Operations (General)
- Industrial and Economic Psychology
Record 87, Main entry term, English
- human asset accounting
1, record 87, English, human%20asset%20accounting
correct
Record 87, Abbreviations, English
Record 87, Synonyms, English
Record 87, Textual support, English
Record number: 87, Textual support number: 1 DEF
Accounting system designed to record the amount of money invested in human resources and accumulated value, for the purpose of highlighting it as the company's most important asset. 1, record 87, English, - human%20asset%20accounting
Record number: 87, Textual support number: 1 OBS
human asset accounting: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 2, record 87, English, - human%20asset%20accounting
Record 87, French
Record 87, Domaine(s)
- Opérations de la gestion (Généralités)
- Psychologie industrielle et économique
Record 87, Main entry term, French
- comptabilité des ressources humaines
1, record 87, French, comptabilit%C3%A9%20des%20ressources%20humaines
feminine noun
Record 87, Abbreviations, French
Record 87, Synonyms, French
Record 87, Textual support, French
Record number: 87, Textual support number: 1 DEF
Système d'information qui vise à, maintenir une base de données spécifiant les sommes, investies dans les ressources humaines et la valeur accumulée, en vue de faire ressortir cet aspect comme un des plus importants pour la compagnie. 1, record 87, French, - comptabilit%C3%A9%20des%20ressources%20humaines
Record number: 87, Textual support number: 1 OBS
comptabilité des ressources humaines : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 2, record 87, French, - comptabilit%C3%A9%20des%20ressources%20humaines
Record 87, Spanish
Record 87, Campo(s) temático(s)
- Operaciones de la gestión (Generalidades)
- Psicología económica e industrial
Record 87, Main entry term, Spanish
- contabilidad de recursos humanos
1, record 87, Spanish, contabilidad%20de%20recursos%20humanos
correct, feminine noun
Record 87, Abbreviations, Spanish
Record 87, Synonyms, Spanish
Record 87, Textual support, Spanish
Record number: 87, Textual support number: 1 DEF
Sistema de información que trata de mantener una base de datos del dinero invertido en recursos humanos y su valor acumulado con el ánimo de resaltar su posición como el activo verdaderamente más importante de una compañía. 1, record 87, Spanish, - contabilidad%20de%20recursos%20humanos
Record number: 87, Textual support number: 1 OBS
contabilidad de recursos humanos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 87, Spanish, - contabilidad%20de%20recursos%20humanos
Record 88 - internal organization data 1999-02-09
Record 88, English
Record 88, Subject field(s)
- Stock Exchange
- Investment
Record 88, Main entry term, English
- out of the money option 1, record 88, English, out%20of%20the%20money%20option
Record 88, Abbreviations, English
Record 88, Synonyms, English
Record 88, Textual support, English
Record number: 88, Textual support number: 1 DEF
Option with a zero intrinsic value, given that it is not worth exercising. For example, a call option in which the price of the underlying asset is lower than the exercising price. 1, record 88, English, - out%20of%20the%20money%20option
Record number: 88, Textual support number: 1 OBS
out of the money option: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 2, record 88, English, - out%20of%20the%20money%20option
Record number: 88, Textual support number: 2 OBS
out of the money option: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 2, record 88, English, - out%20of%20the%20money%20option
Record 88, French
Record 88, Domaine(s)
- Bourse
- Investissements et placements
Record 88, Main entry term, French
- option sans argent
1, record 88, French, option%20sans%20argent
feminine noun
Record 88, Abbreviations, French
Record 88, Synonyms, French
- option hors du cours 2, record 88, French, option%20hors%20du%20cours
see observation, feminine noun
- option au-dessus du prix 2, record 88, French, option%20au%2Ddessus%20du%20prix
feminine noun
- option en dehors 2, record 88, French, option%20en%20dehors
feminine noun
Record 88, Textual support, French
Record number: 88, Textual support number: 1 DEF
Option avec une valeur intrinsèque nulle, parce qu'elle ne peut être utilisée. Par exemple, dans une option d'achat, si le prix de l'actif sous-jacent est inférieur au prix de l'exercice. 1, record 88, French, - option%20sans%20argent
Record number: 88, Textual support number: 1 OBS
«Option hors du cours» est le terme utilisé avec le MATIF (Marché à terme international de France). 2, record 88, French, - option%20sans%20argent
Record number: 88, Textual support number: 2 OBS
option sans argent : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 88, French, - option%20sans%20argent
Record 88, Key term(s)
- option en dehors du cours
Record 88, Spanish
Record 88, Campo(s) temático(s)
- Bolsa de valores
- Inversiones
Record 88, Main entry term, Spanish
- opción sin dinero
1, record 88, Spanish, opci%C3%B3n%20sin%20dinero
correct, feminine noun
Record 88, Abbreviations, Spanish
Record 88, Synonyms, Spanish
Record 88, Textual support, Spanish
Record number: 88, Textual support number: 1 DEF
Opción con un valor intrínseco nulo, porque no merece la pena ser usada. Por ejemplo, en una opción de compra cuando el precio del activo subyacente es menor que el precio de ejercicio. 2, record 88, Spanish, - opci%C3%B3n%20sin%20dinero
Record number: 88, Textual support number: 1 OBS
opción sin dinero: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 88, Spanish, - opci%C3%B3n%20sin%20dinero
Record 89 - internal organization data 1999-01-30
Record 89, English
Record 89, Subject field(s)
- Financial and Budgetary Management
- Financial Accounting
Record 89, Main entry term, English
- asset turnover
1, record 89, English, asset%20turnover
correct
Record 89, Abbreviations, English
Record 89, Synonyms, English
Record 89, Textual support, English
Record number: 89, Textual support number: 1 DEF
Figure obtained by dividing the total sales of a company by its assets. It gives an idea of the extent to which the company's investments are working. Like a commercial margin, the greater the asset turnover of a company, the greater the profitability of its funds. 2, record 89, English, - asset%20turnover
Record number: 89, Textual support number: 1 OBS
asset turnover: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 89, English, - asset%20turnover
Record 89, French
Record 89, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité générale
Record 89, Main entry term, French
- ratio de rotation de l'actif
1, record 89, French, ratio%20de%20rotation%20de%20l%27actif
correct, masculine noun
Record 89, Abbreviations, French
Record 89, Synonyms, French
- coefficient de rotation de l'actif 1, record 89, French, coefficient%20de%20rotation%20de%20l%27actif
correct, masculine noun
- rotation de l'actif 1, record 89, French, rotation%20de%20l%27actif
correct, feminine noun
Record 89, Textual support, French
Record number: 89, Textual support number: 1 DEF
Ratio d'activité établissant le nombre de fois où le total de l'actif est compris dans le chiffre d'affaires de l'exercice considéré, indiquant si l'entreprise utilise efficacement ses actifs pour réaliser des ventes. Il correspond au quotient du chiffre d'affaires net par la moyenne du total de l'actif pendant l'exercice. 1, record 89, French, - ratio%20de%20rotation%20de%20l%27actif
Record 89, Key term(s)
- rotation d'actifs
Record 89, Spanish
Record 89, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad general
Record 89, Main entry term, Spanish
- rotación de activos
1, record 89, Spanish, rotaci%C3%B3n%20de%20activos
correct, feminine noun
Record 89, Abbreviations, Spanish
Record 89, Synonyms, Spanish
Record 89, Textual support, Spanish
Record number: 89, Textual support number: 1 DEF
Cifra que se obtiene dividiendo las ventas anuales de la empresa por los activos totales de la misma. Da una idea de hasta qué punto se moviliza la inversión total de la empresa. A igualdad de margen comercial, la rentabilidad sobre fondos propios será tanto mayor cuanto mayor sea la rotación de activos de la empresa. 1, record 89, Spanish, - rotaci%C3%B3n%20de%20activos
Record number: 89, Textual support number: 1 OBS
rotación de activos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 89, Spanish, - rotaci%C3%B3n%20de%20activos
Record 90 - internal organization data 1998-07-10
Record 90, English
Record 90, Subject field(s)
- Financial Accounting
Record 90, Main entry term, English
- depreciation accounting
1, record 90, English, depreciation%20accounting
correct
Record 90, Abbreviations, English
Record 90, Synonyms, English
- expense-based accounting 2, record 90, English, expense%2Dbased%20accounting
correct
Record 90, Textual support, English
Record number: 90, Textual support number: 1 DEF
An accounting procedure in which the cost or other recorded value of a fixed asset less any estimated value on disposal is distributed over its useful life in a systematic and rational manner. It is a process of allocation, not valuation. 3, record 90, English, - depreciation%20accounting
Record number: 90, Textual support number: 1 OBS
Compare to "expenditure-based accounting", "replacement accounting" and "retirement accounting". 4, record 90, English, - depreciation%20accounting
Record 90, French
Record 90, Domaine(s)
- Comptabilité générale
Record 90, Main entry term, French
- méthode de la prise en charge par amortissement
1, record 90, French, m%C3%A9thode%20de%20la%20prise%20en%20charge%20par%20amortissement
correct, feminine noun
Record 90, Abbreviations, French
Record 90, Synonyms, French
- prise en charge par amortissement 1, record 90, French, prise%20en%20charge%20par%20amortissement
correct, feminine noun
Record 90, Textual support, French
Record number: 90, Textual support number: 1 DEF
Méthode comptable qui consiste à répartir, d'une façon systématique et logique, le coût d'acquisition d'une immobilisation corporelle (ou toute autre valeur qui pourrait lui être attribuée) diminué éventuellement de récupération ou de sa valeur résiduelle, sur sa durée de vie ou sa durée de vie utile prévue. 1, record 90, French, - m%C3%A9thode%20de%20la%20prise%20en%20charge%20par%20amortissement
Record number: 90, Textual support number: 1 OBS
Dans une comptabilité fondée sur les valeurs historiques, ce processus a uniquement pour objet de répartir le coût de l'immobilisation corporelle amortissable en non pas d'en déterminer la valeur. 1, record 90, French, - m%C3%A9thode%20de%20la%20prise%20en%20charge%20par%20amortissement
Record 90, Spanish
Record 90, Textual support, Spanish
Record 91 - internal organization data 1998-07-07
Record 91, English
Record 91, Subject field(s)
- Financial and Budgetary Management
Record 91, Main entry term, English
- interest during construction 1, record 91, English, interest%20during%20construction
Record 91, Abbreviations, English
Record 91, Synonyms, English
Record 91, Textual support, English
Record number: 91, Textual support number: 1 DEF
Interest payable on long-term or short-term debt incurred to finance capital works (e.g. plant or road construction in progress) in a fiscal year. Financing charges, including commitment fees, should also be included. 1, record 91, English, - interest%20during%20construction
Record number: 91, Textual support number: 1 OBS
IDC is frequently capitalized(or charged to the project cost) until the asset is commissioned or as a capital expenditure item it is transferred to a deferred charges or deferred capital expenditure account. 1, record 91, English, - interest%20during%20construction
Record 91, French
Record 91, Domaine(s)
- Gestion budgétaire et financière
Record 91, Main entry term, French
- intérêts intercalaires
1, record 91, French, int%C3%A9r%C3%AAts%20intercalaires
masculine noun
Record 91, Abbreviations, French
Record 91, Synonyms, French
Record 91, Textual support, French
Record 91, Spanish
Record 91, Campo(s) temático(s)
- Gestión presupuestaria y financiera
Record 91, Main entry term, Spanish
- intereses durante la construcción
1, record 91, Spanish, intereses%20durante%20la%20construcci%C3%B3n
masculine noun
Record 91, Abbreviations, Spanish
Record 91, Synonyms, Spanish
Record 91, Textual support, Spanish
Record 92 - internal organization data 1998-06-23
Record 92, English
Record 92, Subject field(s)
- Honorary Distinctions
Record 92, Main entry term, English
- Minister’s Award
1, record 92, English, Minister%26rsquo%3Bs%20Award
correct, Canada
Record 92, Abbreviations, English
Record 92, Synonyms, English
Record 92, Textual support, English
Record number: 92, Textual support number: 1 OBS
The Minister's Award is the most prestigious departmental award available to employees of Public Works and Government Services Canada. It is presented to employees who have proven to be an asset to the department by their participation in departmental and/or federal government initiatives or in community-based volunteer activities. 1, record 92, English, - Minister%26rsquo%3Bs%20Award
Record 92, French
Record 92, Domaine(s)
- Titres honorifiques et décorations
Record 92, Main entry term, French
- Prix du Ministre
1, record 92, French, Prix%20du%20Ministre
correct, masculine noun, Canada
Record 92, Abbreviations, French
Record 92, Synonyms, French
Record 92, Textual support, French
Record number: 92, Textual support number: 1 OBS
Le Prix du Ministre est le prix ministériel le plus prestigieux que puissent obtenir les employés de Travaux publics et Services gouvernementaux Canada. Il est présenté aux employés qui se sont illustrés par leur participation aux activités ministérielles ou fédérales ou encore à titre de bénévoles dans leur communauté. 1, record 92, French, - Prix%20du%20Ministre
Record 92, Spanish
Record 92, Textual support, Spanish
Record 93 - internal organization data 1998-03-16
Record 93, English
Record 93, Subject field(s)
- Currency and Foreign Exchange
- Investment
Record 93, Main entry term, English
- make a market
1, record 93, English, make%20a%20market
correct, verb
Record 93, Abbreviations, English
Record 93, Synonyms, English
Record 93, Textual support, English
Record number: 93, Textual support number: 1 DEF
To deal so frequently and in such volume in a given asset as to make it possible for others to buy or sell that asset at almost anytime. 2, record 93, English, - make%20a%20market
Record number: 93, Textual support number: 1 CONT
A dealer is said to make a market when he quotes bid and offered prices at which he stands ready to buy and sell. 3, record 93, English, - make%20a%20market
Record 93, French
Record 93, Domaine(s)
- Politique monétaire et marché des changes
- Investissements et placements
Record 93, Main entry term, French
- être sur le marché 1, record 93, French, %C3%AAtre%20sur%20le%20march%C3%A9
Record 93, Abbreviations, French
Record 93, Synonyms, French
- être dans le marché 1, record 93, French, %C3%AAtre%20dans%20le%20march%C3%A9
- faire le marché 1, record 93, French, faire%20le%20march%C3%A9
- être faiseur de marché 2, record 93, French, %C3%AAtre%20faiseur%20de%20march%C3%A9
- être à la fois vendeur et acheteur 2, record 93, French, %C3%AAtre%20%C3%A0%20la%20fois%20vendeur%20et%20acheteur
Record 93, Textual support, French
Record 93, Spanish
Record 93, Campo(s) temático(s)
- Política monetaria y mercado de cambios
- Inversiones
Record 93, Main entry term, Spanish
- cotizar un precio de compra o de venta 1, record 93, Spanish, cotizar%20un%20precio%20de%20compra%20o%20de%20venta
Record 93, Abbreviations, Spanish
Record 93, Synonyms, Spanish
Record 93, Textual support, Spanish
Record 94 - internal organization data 1997-06-10
Record 94, English
Record 94, Subject field(s)
- Phraseology
- Translation (General)
- Financial and Budgetary Management
- Loans
Record 94, Main entry term, English
- write-off of a loan
1, record 94, English, write%2Doff%20of%20a%20loan
correct
Record 94, Abbreviations, English
Record 94, Synonyms, English
- loan write-off 2, record 94, English, loan%20write%2Doff
correct
Record 94, Textual support, English
Record number: 94, Textual support number: 1 CONT
It should be noted that a write-down of an asset(e. g. write-off of a loan) takes the form of a budgetary transaction, i. e. is charged to the deficit. 3, record 94, English, - write%2Doff%20of%20a%20loan
Record 94, Key term(s)
- write off of a loan
- loan write off
Record 94, French
Record 94, Domaine(s)
- Phraséologie
- Traduction (Généralités)
- Gestion budgétaire et financière
- Prêts et emprunts
Record 94, Main entry term, French
- radiation d'un prêt
1, record 94, French, radiation%20d%27un%20pr%C3%AAt
correct, feminine noun
Record 94, Abbreviations, French
Record 94, Synonyms, French
Record 94, Textual support, French
Record number: 94, Textual support number: 1 CONT
Il faut noter que la réduction de la valeur d'un élément d'actif (radiation d'un prêt) prend la forme d'une opération budgétaire, c'est-à-dire que la somme est imputée sur le déficit. 2, record 94, French, - radiation%20d%27un%20pr%C3%AAt
Record 94, Spanish
Record 94, Textual support, Spanish
Record 95 - internal organization data 1997-03-17
Record 95, English
Record 95, Subject field(s)
- Financial Accounting
Record 95, Main entry term, English
- current asset base
1, record 95, English, current%20asset%20base
correct
Record 95, Abbreviations, English
Record 95, Synonyms, English
Record 95, Textual support, English
Record number: 95, Textual support number: 1 CONT
Annual capital cost allocation is the theoretical dollar amount required to maintain the existing Transport Canada Aviation asset base. It is an amount determined as a percentage of the current asset base replacement value. The percentage, called the composite reinvestment factor rate, represents the average weighted depreciation rate of all Transport Canada Aviation fixed assets. 1, record 95, English, - current%20asset%20base
Record 95, Key term(s)
- asset base
Record 95, French
Record 95, Domaine(s)
- Comptabilité générale
Record 95, Main entry term, French
- ensemble des actifs à court terme
1, record 95, French, ensemble%20des%20actifs%20%C3%A0%20court%20terme
correct, masculine noun
Record 95, Abbreviations, French
Record 95, Synonyms, French
- assiette des actifs à court terme 1, record 95, French, assiette%20des%20actifs%20%C3%A0%20court%20terme
feminine noun
Record 95, Textual support, French
Record 95, Key term(s)
- actifs à court terme
Record 95, Spanish
Record 95, Textual support, Spanish
Record 96 - internal organization data 1996-12-19
Record 96, English
Record 96, Subject field(s)
- Government Accounting
- Federal Administration
Record 96, Main entry term, English
- departmental code
1, record 96, English, departmental%20code
correct
Record 96, Abbreviations, English
Record 96, Synonyms, English
Record 96, Textual support, English
Record number: 96, Textual support number: 1 CONT
The departmental codes should be documented in a coding manual that should be a part of the departmental financial manual. The manual should explain the use and significance of each field in the departmental code of accounts; it should explain any special actions or unusual treatment required on any contra, asset, or suspense accounts; and it should list all the valid codes with adequate narrative descriptions of each code so that the manual may serve as an authoritative reference in using the chart of accounts for all financial and other officers. 2, record 96, English, - departmental%20code
Record 96, French
Record 96, Domaine(s)
- Comptabilité publique
- Administration fédérale
Record 96, Main entry term, French
- code ministériel
1, record 96, French, code%20minist%C3%A9riel
correct, masculine noun
Record 96, Abbreviations, French
Record 96, Synonyms, French
Record 96, Textual support, French
Record number: 96, Textual support number: 1 CONT
Les codes ministériels doivent être bien expliqués dans le manuel de codage qui doit faire partie du manuel d'administration financière du ministère. Le manuel de codage doit renfermer des précisions au sujet de l'utilisation et de la signification de chacune des zones du code de comptes du ministère; il doit donner des explications sur toute mesure spéciale s'appliquant aux comptes de contrepartie, de ressources ou d'attente; pour que les agents financiers et autres, puissent s'y reporter et s'y fier, lorsqu'ils utilisent le plan comptable, le manuel devrait également donner une bonne description de chacun des codes valides. 2, record 96, French, - code%20minist%C3%A9riel
Record 96, Spanish
Record 96, Textual support, Spanish
Record 97 - internal organization data 1995-02-28
Record 97, English
Record 97, Subject field(s)
- Government Accounting
- Management Control
Record 97, Main entry term, English
- code of accounts
1, record 97, English, code%20of%20accounts
correct
Record 97, Abbreviations, English
Record 97, Synonyms, English
Record 97, Textual support, English
Record number: 97, Textual support number: 1 CONT
The departmental codes should be documented in a coding manual that should be a part of the departmental financial manual. The manual should explain the use and significance of each field in the departmental code of accounts; it should explain any special actions or unusual treatment required on any contra, asset, or suspense accounts; and it should list all the valid codes with adequate narrative descriptions of each code so that the manual may serve as an authoritative reference in using the chart of accounts for all financial and other officers. 1, record 97, English, - code%20of%20accounts
Record 97, Key term(s)
- accounts code
- accounting code
Record 97, French
Record 97, Domaine(s)
- Comptabilité publique
- Contrôle de gestion
Record 97, Main entry term, French
- code de comptes
1, record 97, French, code%20de%20comptes
correct, masculine noun
Record 97, Abbreviations, French
Record 97, Synonyms, French
Record 97, Textual support, French
Record number: 97, Textual support number: 1 CONT
Les codes ministériels doivent être bien expliqués dans le manuel de codage qui doit faire partie du manuel d'administration financière du ministère. Le manuel de codage doit renfermer des précisions au sujet de l'utilisation et de la signification de chacune des zones du code de comptes du ministère; il doit donner des explications sur toute mesure spéciale s'appliquant aux comptes de contrepartie, de ressources ou d'attente; pour que les agents financiers et autres, puissent s'y reporter et s'y fier, lorsqu'ils utilisent le plan comptable, le manuel devrait également donner une bonne description de chacun des codes valides. 1, record 97, French, - code%20de%20comptes
Record 97, Spanish
Record 97, Textual support, Spanish
Record 98 - internal organization data 1994-12-21
Record 98, English
Record 98, Subject field(s)
- Government Accounting
- Financial and Budgetary Management
Record 98, Main entry term, English
- coding manual
1, record 98, English, coding%20manual
correct
Record 98, Abbreviations, English
Record 98, Synonyms, English
Record 98, Textual support, English
Record number: 98, Textual support number: 1 CONT
The departmental codes should be documented in a coding manual that should be a part of the departmental financial manual. The manual should explain the use and significance of each field in the departmental code of accounts; it should explain any special actions or unusual treatment required on any contra, asset, or suspense accounts; and it should list all the valid codes with adequate narrative descriptions of each code so that the manual may serve as an authoritative reference in using the chart of accounts for all financial and other officers. 1, record 98, English, - coding%20manual
Record 98, French
Record 98, Domaine(s)
- Comptabilité publique
- Gestion budgétaire et financière
Record 98, Main entry term, French
- manuel de codage
1, record 98, French, manuel%20de%20codage
correct, masculine noun
Record 98, Abbreviations, French
Record 98, Synonyms, French
Record 98, Textual support, French
Record number: 98, Textual support number: 1 CONT
Les codes ministériels doivent être bien expliqués dans le manuel de codage qui doivent faire partie du manuel d'administration financière du ministère. Le manuel de codage doit renfermer des précisions au sujet de l'utilisations et de la signification de chacune des zones du code de comptes du ministères; il doit donner des explications sur toute mesure spéciale s'appliquant aux comptes de contrepartie, de ressources ou d'attente; pour que les agents financiers et autres, puissent s'y reporter et s'y fier, lorsqu'ils utilisent le plan comptable, le manuel devrait également donner une bonne description de chacun des codes valides. 1, record 98, French, - manuel%20de%20codage
Record 98, Spanish
Record 98, Textual support, Spanish
Record 99 - internal organization data 1994-12-15
Record 99, English
Record 99, Subject field(s)
- Accounting
Record 99, Main entry term, English
- long-lived liability 1, record 99, English, long%2Dlived%20liability
Record 99, Abbreviations, English
Record 99, Synonyms, English
Record 99, Textual support, English
Record number: 99, Textual support number: 1 CONT
... if the change in estimate relates to a long-lived asset or liability, it can be capitalized and allocated to current and future periods... 1, record 99, English, - long%2Dlived%20liability
Record 99, French
Record 99, Domaine(s)
- Comptabilité
Record 99, Main entry term, French
- passif de longue durée
1, record 99, French, passif%20de%20longue%20dur%C3%A9e
masculine noun
Record 99, Abbreviations, French
Record 99, Synonyms, French
Record 99, Textual support, French
Record number: 99, Textual support number: 1 CONT
[...] si la modification d'estimation a trait à un actif ou à un passif de longue durée, elle peut être capitalisée et répartie entre l'exercice actuel et des exercices futurs [...] 1, record 99, French, - passif%20de%20longue%20dur%C3%A9e
Record 99, Spanish
Record 99, Textual support, Spanish
Record 100 - internal organization data 1994-12-08
Record 100, English
Record 100, Subject field(s)
- Accounting
Record 100, Main entry term, English
- related cost 1, record 100, English, related%20cost
Record 100, Abbreviations, English
Record 100, Synonyms, English
Record 100, Textual support, English
Record number: 100, Textual support number: 1 CONT
... if a new law or regulation requires that cleanup or modifications be made to a capital asset from the state or condition it was in at the date of acquisition or completion of construction or development, the related costs would normally be written off. 1, record 100, English, - related%20cost
Record 100, French
Record 100, Domaine(s)
- Comptabilité
Record 100, Main entry term, French
- coût connexe
1, record 100, French, co%C3%BBt%20connexe
masculine noun
Record 100, Abbreviations, French
Record 100, Synonyms, French
Record 100, Textual support, French
Record number: 100, Textual support number: 1 CONT
[...] lorsque de nouvelles dispositions législatives ou réglementaires exigent qu'une immobilisation soit remise en état ou modifiée par rapport à la condition ou à l'état dans lequel elle se trouvait au moment de l'acquisition, ou au moment de l'achèvement de la construction ou du développement, les coûts connexes seraient normalement radiés. 1, record 100, French, - co%C3%BBt%20connexe
Record 100, Spanish
Record 100, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
![](/images/sujets-features/portail-portal.jpg)
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
![](/images/sujets-features/Outils-daide-redaction_Promo-web-En-vedette.png)
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
![](/images/sujets-features/lexiques-glossaries.jpg)
Access Translation Bureau glossaries and vocabularies.
- Date Modified: