TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
STATEMENT CHANGES SHAREHOLDERS EQUITY [2 records]
Record 1 - internal organization data 2008-03-26
Record 1, English
Record 1, Subject field(s)
- Business and Administrative Documents
- Financial Accounting
Record 1, Main entry term, English
- statement of stockholders’ equity
1, record 1, English, statement%20of%20stockholders%26rsquo%3B%20equity
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- statement of investment 1, record 1, English, statement%20of%20investment
correct
- statement of net worth 1, record 1, English, statement%20of%20net%20worth
correct
- statement of shareholders’ equity 2, record 1, English, statement%20of%20shareholders%26rsquo%3B%20equity
correct
- statement of changes in shareholders' equity 2, record 1, English, statement%20of%20changes%20in%20shareholders%27%20equity
correct
- statement of owners equity 2, record 1, English, statement%20of%20owners%20equity
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A financial statement in annual reports to stockholders which shows the amount of paid-in capital and retained earnings and the changes therein since the preceding report. 1, record 1, English, - statement%20of%20stockholders%26rsquo%3B%20equity
Record 1, French
Record 1, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité générale
Record 1, Main entry term, French
- état des capitaux propres
1, record 1, French, %C3%A9tat%20des%20capitaux%20propres
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- état de la variation des capitaux propres 1, record 1, French, %C3%A9tat%20de%20la%20variation%20des%20capitaux%20propres
correct, masculine noun
- tableau de variation des capitaux propres 1, record 1, French, tableau%20de%20variation%20des%20capitaux%20propres
correct, masculine noun
- état de l'avoir des actionnaires 1, record 1, French, %C3%A9tat%20de%20l%27avoir%20des%20actionnaires
avoid, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans une société par actions, état ou tableau financier résumant les changements survenus dans chacun des éléments des capitaux propres de la société au cours de la période. 1, record 1, French, - %C3%A9tat%20des%20capitaux%20propres
Record number: 1, Textual support number: 1 OBS
Dans l'en-tête de l'état ou du tableau, ou peut faire l'économie du mot «état» en utilisant une forme abrégée, par exemple «capitaux propres». 1, record 1, French, - %C3%A9tat%20des%20capitaux%20propres
Record number: 1, Textual support number: 2 OBS
Au Canada, on utilise parfois les expressions «avoir des actionnaires» et «état de l'avoir des actionnaires». 1, record 1, French, - %C3%A9tat%20des%20capitaux%20propres
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1993-11-10
Record 2, English
Record 2, Subject field(s)
- Banking
- Phraseology
Record 2, Main entry term, English
- statement of change
1, record 2, English, statement%20of%20change
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
An annual statement of a bank must contain, with respect to each of the financial years to which it relates,... a statement of change of financial position for the financial year, and a statement of changes in shareholders’ equity for the financial year,... [Bank Act]. 1, record 2, English, - statement%20of%20change
Record 2, Key term(s)
- statement of change of financial position
Record 2, French
Record 2, Domaine(s)
- Banque
- Phraséologie
Record 2, Main entry term, French
- état des modifications
1, record 2, French, %C3%A9tat%20des%20modifications
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le rapport annuel de la banque pour chaque exercice présente : [...] un état des modifications survenues dans sa situation financière au cours de l'exercice; un état des modifications dans l'avoir des actionnaires au cours de l'exercice. [Loi sur les banques]. 1, record 2, French, - %C3%A9tat%20des%20modifications
Record 2, Spanish
Record 2, Textual support, Spanish
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