TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PERTE DEDUIRE [7 records]
Record 1 - internal organization data 2010-08-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- offsetting
1, record 1, English, offsetting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- netting 1, record 1, English, netting
correct
Record 1, Textual support, English
Record number: 1, 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 1, English, - offsetting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- compensation
1, record 1, French, compensation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, 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 1, French, - compensation
Record number: 1, 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 1, French, - compensation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-05-18
Record 2, English
Record 2, Subject field(s)
- Taxation
- Investment
Record 2, Main entry term, English
- allowable capital loss
1, record 2, English, allowable%20capital%20loss
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 38. 2, record 2, English, - allowable%20capital%20loss
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Investissements et placements
Record 2, Main entry term, French
- perte en capital déductible
1, record 2, French, perte%20en%20capital%20d%C3%A9ductible
correct, feminine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- moins-value déductible 2, record 2, French, moins%2Dvalue%20d%C3%A9ductible
correct, feminine noun, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Perte en capital ou moins-value que le contribuable est autorisé à déduire aux fins de l'impôt. 2, record 2, French, - perte%20en%20capital%20d%C3%A9ductible
Record number: 2, Textual support number: 1 OBS
Source : Loi de l’impôt sur le revenu, article 38. 3, record 2, French, - perte%20en%20capital%20d%C3%A9ductible
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2003-04-11
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- allowable
1, record 3, English, allowable
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- déductible
1, record 3, French, d%C3%A9ductible
correct
Record 3, Abbreviations, French
Record 3, Synonyms, French
- admissible 1, record 3, French, admissible
correct
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Se dit d’un montant ou d’une perte qu'il est possible de déduire du revenu, ou d’une exemption ou d’un remboursement dont le contribuable peut se prévaloir, aux termes d’une loi fiscale. 1, record 3, French, - d%C3%A9ductible
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- deducible
1, record 3, Spanish, deducible
correct
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1999-03-22
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- tax-selling sale 1, record 4, English, tax%2Dselling%20sale
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, Key term(s)
- tax-selling
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- vente fiscale
1, record 4, French, vente%20fiscale
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
ventes de titres, que certains contribuables effectuent volontairement à perte pour les déduire de leurs bénéfices boursiers, conformément aux dispositions de la loi américaine de 1952, et alléger ainsi la charge de l'impôt progressif sur leur revenu. 1, record 4, French, - vente%20fiscale
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1998-06-22
Record 5, English
Record 5, Subject field(s)
- Pulp and Paper
Record 5, Main entry term, English
- moisture content
1, record 5, English, moisture%20content
correct, standardized
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The amount of water in a material. In practice, it is regarded as the ratio of the loss of mass of a test piece when dried according to the standard method of test to its mass at the time of sampling, normally expressed as a percentage. [Definition standardized by ISO.] 2, record 5, English, - moisture%20content
Record number: 5, Textual support number: 1 OBS
It is determined by completely drying the sample at 100-105°C (212-221°F). 3, record 5, English, - moisture%20content
Record number: 5, Textual support number: 2 OBS
moisture content: term standardized by ISO. 4, record 5, English, - moisture%20content
Record 5, French
Record 5, Domaine(s)
- Pâtes et papier
Record 5, Main entry term, French
- teneur en eau
1, record 5, French, teneur%20en%20eau
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- humidité 2, record 5, French, humidit%C3%A9
correct, feminine noun, standardized
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Quantité d’eau contenue dans un matériau. En pratique, elle est considérée comme le rapport entre la perte de masse d’une éprouvette desséchée suivant la méthode normalisée et sa masse au moment de l’échantillonnage, rapport normalement exprimé en pourcentage. [Définition normalisée par l’ISO.] 3, record 5, French, - teneur%20en%20eau
Record number: 5, Textual support number: 1 CONT
Humidité [...] des solides. Pour déterminer la teneur en eau [...] d’un solide, on peut appliquer la plupart des techniques décrites en hygrométrie. [...] Pour les solides, la méthode pondérale [...] consiste à dessécher au four un échantillon du corps humide, préalablement pesé, et à déduire la perte en eau par une nouvelle pesée après dessiccation. 4, record 5, French, - teneur%20en%20eau
Record number: 5, Textual support number: 1 OBS
Pour «teneur en eau», voir l’article 12.2.2.2. dans CTD-1, vol. 2. 5, record 5, French, - teneur%20en%20eau
Record number: 5, Textual support number: 2 OBS
humidité : terme normalisé par l’ISO et par l’AFNOR. 6, record 5, French, - teneur%20en%20eau
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Pasta y papel
Record 5, Main entry term, Spanish
- contenido de humedad
1, record 5, Spanish, contenido%20de%20humedad
masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1992-01-01
Record 6, English
Record 6, Subject field(s)
- Finance
Record 6, Main entry term, English
- netting of a recovery against a loss 1, record 6, English, netting%20of%20a%20recovery%20against%20a%20loss
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Finances
Record 6, Main entry term, French
- fait de déduire d’une perte le montant recouvrable
1, record 6, French, fait%20de%20d%C3%A9duire%20d%26rsquo%3Bune%20perte%20le%20montant%20recouvrable
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1988-02-18
Record 7, English
Record 7, Subject field(s)
- Insurance
Record 7, Main entry term, English
- deductible loss 1, record 7, English, deductible%20loss
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Assurances
Record 7, Main entry term, French
- perte à déduire
1, record 7, French, perte%20%C3%A0%20d%C3%A9duire
feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- perte déductible 1, record 7, French, perte%20d%C3%A9ductible
feminine noun
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
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