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in or out basis

  • 1 in or out basis

    участие на добровольной основе (по желанию или добровольному соглашению)
     

    English-russian dctionary of diplomacy > in or out basis

  • 2 close-out basis

    бирж. базис при закрытии позиции* (разница между наличной и срочной ценами (базис) в момент ликвидации срочной позиции для целей хеджирования; обычно уменьшается по сравнению со временем открытия срочной позиции)
    See:

    * * *
    базис при закрытии позиции: разница между наличной и срочной ценами (базис) в момент ликвидации срочной позиции для целей хеджирования; обычно уменьшается по сравнению с временем открытия срочной позиции.

    Англо-русский экономический словарь > close-out basis

  • 3 close-out basis

    Универсальный англо-русский словарь > close-out basis

  • 4 minor repairs on a call-out basis

    Универсальный англо-русский словарь > minor repairs on a call-out basis

  • 5 on a call-out basis

    Общая лексика: с выездом к заказчику

    Универсальный англо-русский словарь > on a call-out basis

  • 6 close-out basis

    бирж. базис при закрытии позиции* (разница между наличной и срочной ценами (базис) в момент ликвидации срочной позиции для целей хеджирования; обычно уменьшается по сравнению со временем открытия срочной позиции)
    See:

    The new English-Russian dictionary of financial markets > close-out basis

  • 7 basis

    English-russian dctionary of diplomacy > basis

  • 8 average out

    I. vt
    to \average out out ⇆ sth den Durchschnitt einer S. gen berechnen [o ermitteln]
    to \average out out a column of figures den Durchschnitt einer Zahlenkolonne ermitteln
    II. vi
    1. (have as average)
    to \average out out at sth im Durchschnitt etw betragen, sich akk im Durchschnitt auf etw akk belaufen
    2. (even out) sich akk ausgleichen
    * * *
    1. vt sep

    it'll average itself outes wird sich ausgleichen

    2. vi
    durchschnittlich ausmachen ( at, to +acc); (= balance out) sich ausgleichen
    * * *
    v.
    Durchschnitt ermitteln ausdr.

    English-german dictionary > average out

  • 9 pass out

    ['pɑːs'aʊt]
    1) Общая лексика: истечь, исчезать, контрамарка, падать в обморок, передача на край, продавать (товар), продать (товар), раздавать, раздача, сбывать (товар), сбыть (товар), умирать, успешно пройти (курс обучения), успешно завершить (курс в военном учебном заведении), распространять (что-л.), выходить, сбыть, быть освобождённым (as in: Jerry passed out of composition on the basis of his entering essay - Джерри был освобожден от написания сочинения из-за вступительного эссе)
    3) Американизм: "окочуриться"
    4) Сленг: "вырубиться", "отпасть", провалиться, "отключиться", блевать, потерпеть поражение

    Универсальный англо-русский словарь > pass out

  • 10 first in, first out

    1. сокр FIFO 2. фин
    "первым получен - первым выдан"
    Принцип учета стоимости товарно-материальных запасов компании: в производство в первую очередь направляются партии сырья и материалов, дольше других находящиеся на складах компании, причем при расчете себестоимости продукции учитывается именно та цена, по которой данная партия сырья была в свое время приобретена.

    English-Russian dictionary of regional studies > first in, first out

  • 11 first come, first served basis

    "первым прибыл, первым обслужен"
    Обслуживание в порядке очереди (обычно в сфере услуг), то есть без предварительной записи.
    тж first in, first out (FIFO) 1.

    English-Russian dictionary of regional studies > first come, first served basis

  • 12 lock-out circuit

    English-Russian dictionary of Information technology > lock-out circuit

  • 13 design basis conditions

    English-Russian big medical dictionary > design basis conditions

  • 14 customs clearance will be carried out on basis of

    Универсальный англо-русский словарь > customs clearance will be carried out on basis of

  • 15 on an out-of-court basis

    Универсальный англо-русский словарь > on an out-of-court basis

  • 16 on the basis of performance being out of time

    Универсальный англо-русский словарь > on the basis of performance being out of time

  • 17 livestock inventory

    с.-х., учет поголовье скота, скот*, живой инвентарь* (совокупность животных, рассматриваемых в качестве материальной ценности, актива их владельца)

    Inventory and Livestock Inventory is valued at the lower of cost, determined on a first-in first out basis, and net realisable value. — Товарно-материальные ценности и скот оцениваются по наименьшей величине из чистой стоимости возможной реализации и стоимости, определенной методом ФИФО.

    See:

    Англо-русский экономический словарь > livestock inventory

  • 18 sound

    I 1.
    [saʊnd]adjective
    1) (healthy) gesund; intakt [Gebäude, Mauerwerk]; gut [Frucht, Obst, Holz, Boden]

    of sound mindim Vollbesitz seiner geistigen Kräfte

    2) (well-founded) vernünftig [Argument, Rat]; klug [Wahl]

    it makes sound sensees ist sehr vernünftig

    3) (Finance): (secure) gesund, solide [Basis]; klug [Investition]
    4) (competent, reliable) solide [Spieler]
    5) (undisturbed) tief, gesund [Schlaf]
    6) (thorough) gehörig (ugs.) [Niederlage, Tracht Prügel]; gekonnt [Leistung]
    2. adverb
    fest, tief [schlafen]
    II 1. noun
    1) (Phys.) Schall, der
    2) (noise) Laut, der; (of wind, sea, car, footsteps, breaking glass or twigs) Geräusch, das; (of voices, laughter, bell) Klang, der
    3) (Radio, Telev., Cinemat.) Ton, der

    loss of sound — Tonausfall, der

    4) (music) Klang, der
    5) (Phonet.): (articulation) Laut, der
    6) (fig.): (impression)

    I like the sound of your plan — ich finde, Ihr Plan hört sich gut an

    2. intransitive verb
    1) (seem) klingen

    it sounds as if.../like... — es klingt, als.../wie...

    it sounds to me from what you have said that... — was du gesagt hast, klingt für mich so, als ob...

    that sounds [like] a good idea to me — ich finde, die Idee hört sich gut an

    sounds good to me!klingt gut! (ugs.); gute Idee! (ugs.)

    2) (emit sound) [er]tönen
    3. transitive verb
    1) (cause to emit sound) ertönen lassen

    sound the trumpet — trompeten; in die Trompete blasen

    2) (utter)
    3) (pronounce) aussprechen
    Phrasal Verbs:
    - academic.ru/91872/sound_off">sound off
    III noun
    (strait) Sund, der; Meerenge, die
    IV transitive verb
    1) (Naut.): (fathom) ausloten; sondieren
    2) (fig.): (test) see sound out
    Phrasal Verbs:
    * * *
    I adjective
    1) (strong or in good condition: The foundations of the house are not very sound; He's 87, but he's still sound in mind and body.) gesund
    2) ((of sleep) deep: She's a very sound sleeper.) fest
    3) (full; thorough: a sound basic training.) solide
    4) (accurate; free from mistakes: a sound piece of work.) fehlerfrei
    5) (having or showing good judgement or good sense: His advice is always very sound.) brauchbar
    - soundly
    - soundness
    - sound asleep
    II 1. noun
    1) (the impressions transmitted to the brain by the sense of hearing: a barrage of sound; ( also adjective) sound waves.) der Schall; Schall-...
    2) (something that is, or can be, heard: The sounds were coming from the garage.) das Geräusch
    3) (the impression created in the mind by a piece of news, a description etc: I didn't like the sound of her hairstyle at all!) der Ton
    2. verb
    1) (to (cause something to) make a sound: Sound the bell!; The bell sounded.) erklingen
    2) (to signal (something) by making a sound: Sound the alarm!) schlagen
    3) ((of something heard or read) to make a particular impression; to seem; to appear: Your singing sounded very good; That sounds like a train.) klingen
    4) (to pronounce: In the word `pneumonia', the letter p is not sounded.) ansprechen
    5) (to examine by tapping and listening carefully: She sounded the patient's chest.) abhorchen
    - soundless
    - soundlessly
    - sound effects
    - soundproof
    3. verb
    (to make (walls, a room etc) soundproof.) schalldicht machen
    III verb
    (to measure the depth of (water etc).) ausloten
    - sounding
    - sound out
    * * *
    sound1
    [saʊnd]
    n (sea channel) Meerenge f, Sund m; (inlet) Meeresarm m
    Plymouth \sound Bucht f von Plymouth
    sound2
    [saʊnd]
    I. n
    1. (noise) Geräusch nt; (musical tone) of a bell Klang m; (verbal, TV, film) Ton m
    we heard the \sound of someone climbing the stairs wir hörten, wie jemand die Treppe hinaufging
    there wasn't a \sound to be heard es war nicht das geringste Geräusch zu hören
    not a \sound escaped her lips ihre Lippen waren fest versiegelt
    we heard the \sound of voices on the terrace wir hörten Stimmen auf der Terrasse
    to like the \sound of one's own voice sich akk selbst gern[e] reden hören
    a knocking \sound Klopfgeräusch nt
    to make a \sound einen Laut [o Ton] von sich dat geben
    don't make a \sound! sei still!
    2. LING Laut m
    3. no pl PHYS Schall m
    speed of \sound Schallgeschwindigkeit f
    4. no pl RADIO, TV (volume) Ton m
    the \sound of the TV was very loud der Fernseher war sehr laut
    to turn the \sound down/up den Ton leiser/lauter stellen
    \sound interference Tonstörung f
    5. no pl (on film) Sound m
    who did the \sound on that commercial? wer hat die Musik zu diesem Werbespot geschrieben?
    6. (characteristic of musicians' style) Sound m
    the \sound of the eighties der Sound der Achtziger
    7. no pl (impression)
    I don't like the \sound of it das klingt gar nicht gut
    by [or from] the \sound of it so wie sich das anhört
    II. n modifier
    2. PHYS (spectrograph, velocity) Schall-
    III. vi
    1. (resonate) erklingen; alarm ertönen; alarm clock klingeln; bell läuten
    2. ( fam: complain)
    to \sound off herumtönen
    to \sound off about sth/sb sich akk [lauthals] über etw/jdn auslassen
    3. + adj (seem) klingen, sich akk anhören
    he \sounds Canadian er hört sich wie ein Kanadier an
    I know it \sounds silly but... ich weiß, es klingt albern, aber...
    it \sounds to me like a case of homesickness für mich klingt das nach Heimweh
    they \sound like just the sort of people we're looking for das klingt, als sei das genau die Art von Leuten, nach denen wir suchen
    it \sounds to me from the rumours that... den Gerüchten nach zu urteilen scheint es fast so, als...
    that \sounds good [das] klingt gut
    that \sounds fun das hört sich nach Spaß an
    to \sound as though [or if] ... so klingen [o sich akk anhören], als ob...
    IV. vt
    1. (produce sound from)
    to \sound the alarm den Alarm auslösen
    to \sound the bell die Glocke läuten
    to \sound the buzzer den Summer betätigen
    to \sound the death-knell for sth ( fig) etw dat den Todesstoß versetzen
    to \sound the [car] horn hupen
    to \sound the gong den Gong schlagen
    to \sound the retreat MIL zum Rückzug blasen
    the siren was being \sounded die Sirene ging los
    2. LING
    to \sound sth:
    the ‘b’ in the word ‘plumb’ is not \sounded das ‚b‘ in dem Wort ‚plumb‘ wird nicht ausgesprochen
    sound3
    [saʊnd]
    I. adj
    1. (healthy) gesund; (in good condition) intakt, in gutem Zustand
    as \sound as a bell ( fam) völlig intakt, in einwandfreiem Zustand; animal, person kerngesund
    to be of \sound mind bei klarem Verstand sein
    2. (trustworthy) solide, verlässlich; (reasonable) vernünftig
    \sound advice guter Rat
    \sound argument schlagendes Argument
    \sound basis solide [o vernünftige] Basis
    \sound economy gesunde Wirtschaft
    to have a \sound grasp of the subject über ein eingehendes Verständnis des Themas verfügen
    \sound investment kluge Investition
    a person of \sound judgement ein Mensch m mit einem guten Urteilsvermögen
    \sound knowledge fundiertes Wissen
    \sound method wirksame Methode
    to have \sound views on sth vernünftige Ansichten über etw akk vertreten
    environmentally \sound umweltfreundlich
    to be \sound on sth in etw dat versiert sein
    3. (severe)
    \sound defeat [or thrashing] schwere Niederlage
    to give sb a \sound thrashing jdm eine ordentliche Tracht Prügel verpassen
    \sound sleep tiefer [o fester] Schlaf
    to be a \sound sleeper einen gesunden Schlaf haben
    II. adv
    to be \sound asleep tief [und fest] schlafen
    sound4
    [saʊnd]
    vt NAUT
    to \sound sth etw [aus]loten
    * * *
    I [saʊnd]
    1. adj (+er)
    1) (= in good condition) person, animal, tree, constitution, lungs gesund; condition, building, chassis einwandfrei

    to be as sound as a bell —

    to be of sound mind (esp Jur) — bei klarem Verstand sein, im Vollbesitz seiner geistigen Kräfte sein (Jur)

    the windows were broken, but the frames were sound — die Fensterscheiben waren zerbrochen, aber die Rahmen waren heil

    2) (= valid, good, dependable) solide; argument, analysis fundiert, solide; economy, currency stabil; person, goalkeeper verlässlich, in Ordnung pred (inf); idea gesund, vernünftig; basis solide; move vernünftig; advice wertvoll, vernünftig
    3) (= thorough) gründlich, solide; beating gehörig; defeat vernichtend
    4) (JUR) decision rechtmäßig; claim berechtigt
    5) (= deep) sleep tief, fest

    I'm a very sound sleeper — ich schlafe sehr tief or fest, ich habe einen gesunden Schlaf

    2. adv (+er)

    to be sound asleep —

    II
    1. n
    1) (= noise) Geräusch nt; (LING) Laut m; (PHYS) Schall m; (MUS, of instruments) Klang m; (verbal, TV, RAD, FILM) Ton m; (of band etc) Sound m

    not a sound was to be heard —

    2)

    (= impression) I don't like the sound of it — das klingt gar nicht gut

    from the sound of it he had a hard time —

    his remarks had a familiar soundseine Bemerkungen klangen vertraut

    2. vt
    1)

    (= produce sound from) sound your horn — hupen!

    to sound the alarm — Alarm schlagen; (mechanism) die Alarmanlage auslösen

    to sound the "r" in "cover" — das "r" in "cover" aussprechen

    his speech sounded a note of warning —

    I think we need to sound a note of warning — ich finde, wir sollten eine vorsichtige Warnung aussprechen

    2) (= test by tapping MED) abklopfen
    3. vi
    1) (= emit sound) erklingen, ertönen
    2) (= give aural impression) klingen, sich anhören

    he sounds angry —

    he sounded depressed on the phoneam Telefon klang er deprimiert

    3) (= seem) sich anhören
    III
    vt (NAUT)
    loten, ausloten; (MET) messen

    sounding lineLot nt, Senkblei nt

    IV
    n (GEOG)
    Meerenge f, Sund m
    * * *
    sound1 [saʊnd]
    A adj (adv soundly)
    1. gesund:
    sound in mind and body körperlich und geistig gesund;
    sound in wind and limb umg kerngesund, gesund und munter; bell1 A 1, mind A 2
    2. gesund, intakt, fehlerfrei, tadellos:
    sound fruit unverdorbenes Obst
    3. WIRTSCH gesund, solid(e), stabil (Gesellschaft, Währung etc):
    sound credit sicherer Kredit;
    he is sound on sherry umg sein Sherry ist gut
    4. gesund, vernünftig, gut (Investition, Politik etc)
    5. gut, brauchbar (Rat etc)
    6. folgerichtig (Argument etc)
    7. gut (fundiert), solid(e) (Kenntnisse etc)
    8. JUR rechtmäßig, begründet, gültig (Titel etc)
    9. zuverlässig (Freund etc):
    he is sound er ist in Ordnung
    10. gut, tüchtig (Stratege etc)
    11. kräftig, tüchtig, gehörig:
    sound sleep tiefer oder gesunder Schlaf; beating 1, sleeper 1
    B adv be sound asleep fest oder tief schlafen
    sound2 [saʊnd] s
    1. Sund m, Meerenge f:
    2. FISCH Fisch-, Schwimmblase f
    sound3 [saʊnd]
    A v/t
    1. besonders SCHIFF (aus)loten, peilen
    2. TECH den Meeresboden etc erforschen
    a) etwas sondieren ( auch MED), erkunden, erforschen,
    b) jemanden aushorchen oder umg ausholen ( beide:
    about, on über akk)
    B v/i
    1. besonders SCHIFF loten
    2. auf Grund gehen (Wal)
    3. fig sondieren
    C s MED Sonde f
    sound4 [saʊnd]
    A s
    1. a) Schall m, Laut m, Ton m:
    faster than sound mit Überschallgeschwindigkeit;
    within sound in Hörweite
    b) FILM, TV Ton(technik) m(f)
    2. Klang(wirkung) m(f), (Beat-, Jazzmusik auch) Sound m
    3. Ton m, Laut m, Geräusch n:
    without a sound geräusch-, lautlos
    4. fig Ton m, Klang m, Tenor m:
    I don’t like the sound of it die Sache gefällt mir nicht;
    from the sound of it so, wie es sich anhörte
    5. LING Laut m
    B v/i
    1. (er)schallen, (-)klingen:
    the bell sounds for the last lap SPORT die letzte Runde wird eingeläutet
    2. fig klingen:
    that sounds like an excuse to me das klingt für mich nach Ausrede
    3. sound off umg tönen (about, on von):
    sound off against herziehen über (akk)
    4. sound in JUR auf Schadenersatz etc lauten (Klage)
    C v/t
    1. seine Trompete etc erschallen oder erklingen lassen:
    sound the ( oder one’s) horn AUTO hupen;
    sound sb’s praises fig jemandes Lob singen
    2. äußern:
    sound a note of warning eine Warnung anklingen lassen
    3. LING (aus)sprechen:
    the h in “hono(u)r” is not sounded
    4. verkünden:
    the bell sounds noon die Glocke schlägt 12 Uhr (mittags); alarm A 1, charge C 11
    5. besonders MED abhorchen, abklopfen:
    sound out Argumente etc abklopfen
    * * *
    I 1.
    [saʊnd]adjective
    1) (healthy) gesund; intakt [Gebäude, Mauerwerk]; gut [Frucht, Obst, Holz, Boden]
    2) (well-founded) vernünftig [Argument, Rat]; klug [Wahl]
    3) (Finance): (secure) gesund, solide [Basis]; klug [Investition]
    4) (competent, reliable) solide [Spieler]
    5) (undisturbed) tief, gesund [Schlaf]
    6) (thorough) gehörig (ugs.) [Niederlage, Tracht Prügel]; gekonnt [Leistung]
    2. adverb
    fest, tief [schlafen]
    II 1. noun
    1) (Phys.) Schall, der
    2) (noise) Laut, der; (of wind, sea, car, footsteps, breaking glass or twigs) Geräusch, das; (of voices, laughter, bell) Klang, der
    3) (Radio, Telev., Cinemat.) Ton, der

    loss of sound — Tonausfall, der

    4) (music) Klang, der
    5) (Phonet.): (articulation) Laut, der
    6) (fig.): (impression)

    I like the sound of your plan — ich finde, Ihr Plan hört sich gut an

    2. intransitive verb
    1) (seem) klingen

    it sounds as if.../like... — es klingt, als.../wie...

    it sounds to me from what you have said that... — was du gesagt hast, klingt für mich so, als ob...

    that sounds [like] a good idea to me — ich finde, die Idee hört sich gut an

    sounds good to me!klingt gut! (ugs.); gute Idee! (ugs.)

    2) (emit sound) [er]tönen
    3. transitive verb
    1) (cause to emit sound) ertönen lassen

    sound the trumpet — trompeten; in die Trompete blasen

    3) (pronounce) aussprechen
    Phrasal Verbs:
    III noun
    (strait) Sund, der; Meerenge, die
    IV transitive verb
    1) (Naut.): (fathom) ausloten; sondieren
    2) (fig.): (test) see sound out
    Phrasal Verbs:
    * * *
    adj.
    einwandfrei adj.
    gesund adj.
    vernünftig adj. n.
    Klang ¨-e m.
    Schall -e m.
    Ton ¨-e m. v.
    klingen v.
    (§ p.,pp.: klang, geklungen)
    tönen v.

    English-german dictionary > sound

  • 19 near cash

    !
    гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
    The UK's public spending framework is based on several key principles:
    "
    consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
    " "
    the judgement of success by policy outcomes rather than resource inputs;
    " "
    strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
    "
    the proper costing and management of capital assets to provide the right incentives for public investment.
    The Government sets policy to meet two firm fiscal rules:
    "
    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
    "
    the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
    Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
    Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)
    "
    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
    "
    Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.
    More information about DEL and AME is set out below.
    In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.
    Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.
    Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.
    There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.
    AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.
    AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.
    AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.
    Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.
    Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.
    Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
    "
    Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
    "
    Within the Resource Budget DEL, departments have separate controls on:
    "
    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
    "
    The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.
    The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.
    The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.
    Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.
    The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
    "
    provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
    " "
    enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
    " "
    introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
    "
    not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.
    To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.
    A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
    "
    an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
    " "
    an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
    " "
    to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
    "
    further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
    The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
    Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
    The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
    Technical Notes explain how performance against each PSA target will be measured.
    To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
    This document was updated on 19 December 2005.
    Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
    ————————————————————————————————————————
    "
    GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
    "
    ————————————————————————————————————————
    GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
    ————————————————————————————————————————
    GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

  • 20 bottom

    1. noun
    1) (lowest part) unteres Ende; (of cup, glass, box, chest) Boden, der; (of valley, canyon, crevasse, well, shaft) Sohle, die; (of hill, slope, cliff, stairs) Fuß, der

    [be] at the bottom of the page/list — unten auf der Seite/Liste [sein]

    bottom upauf dem Kopf; verkehrt herum

    bottoms up!(coll.) hoch die Tassen!

    the bottom fell or dropped out of her world/the market — (fig.) für sie brach eine Welt zusammen/der Markt brach zusammen

    2) (buttocks) Hinterteil, das (ugs.); Po[dex], der (fam.)
    3) (of chair) Sitz, der; Sitzfläche, die
    4) (of sea, lake) Grund, der

    go to the bottom — [ver]sinken

    touch bottom — Grund haben; (fig.) den Tiefpunkt erreichen

    5) (farthest point)

    at the bottom of the garden/street — hinten im Garten/am Ende der Straße

    6) (underside) Unterseite, die
    7) (fig.)

    be bottom of the class/league — der/die Letzte in der Klasse sein/Tabellenletzte[r] sein

    8) usu. in pl.

    bottom[s] — (of track suit, pyjamas) Hose, die

    9) (fig.): (basis, origin)

    at bottomim Grunde genommen

    10) (Naut.) Schiffsboden, der
    11) (Brit. Motor Veh.)
    2. adjective
    1) (lowest) unterst...; (lower) unter...
    2) (fig.): (last) letzt...

    be bottom — der/die/das Letzte sein

    * * *
    ['botəm]
    1) (the lowest part of anything: the bottom of the sea.) der Boden
    2) (the part of the body on which a person sits.) der Hintern
    - academic.ru/8392/bottomless">bottomless
    - be at the bottom of
    - get to the bottom of
    * * *
    bot·tom
    [ˈbɒtəm, AM ˈbɑ:t̬-]
    I. n
    1. (lowest part) Boden m; on chair Sitz m; in valley Talsohle f, unteres Ende
    the boat was floating \bottom up das Boot trieb kieloben
    bikini/pyjama \bottoms Bikini-/Pyjamahose f
    at the \bottom of the page am Seitenende
    rock \bottom ( fig) Tiefststand m
    the \bottom dropped out of her world ( fig) ihre Welt brach zusammen
    the \bottom of the sea der Meeresgrund
    at the \bottom of the stairs am Fuß der Treppe
    from top to \bottom von oben bis unten
    to be at the \bottom ( fig) am Boden sein fig
    to sink to the \bottom auf den Grund sinken
    to start at the \bottom ganz unten anfangen
    2. (end) Ende nt
    to be [at the] \bottom of one's class Klassenletzte(r) sein
    at the \bottom of the garden im hinteren Teil des Gartens
    at the \bottom of the street am Ende der Straße
    3. ANAT Hinterteil nt
    4.
    at \bottom im Grunde [genommen]
    to be at the \bottom of sth einer Sache zugrunde liegen
    to get to the \bottom of sth einer Sache auf den Grund gehen
    to mean sth from the \bottom of one's heart etw aus tiefster Seele meinen
    \bottoms up! ( fam) ex! fam
    II. adj inv untere(r, s)
    the \bottom end of the table das Tischende
    in \bottom gear BRIT im ersten Gang
    \bottom half of a bikini/pair of pyjamas Bikini-/Pyjamahose f
    the \bottom half of society die Unterschicht der Gesellschaft
    the \bottom shelf das unterste Regal
    you can bet your \bottom dollar that... du kannst darauf wetten, dass...
    III. vi ECON
    to \bottom out seinen Tiefstand erreichen
    * * *
    ['bɒtəm]
    1. n
    1) (= lowest part of receptacle, box, glass) Boden m; (of mountain, pillar, spire, printed character) Fuß m; (of well, canyon) Grund m; (of page, screen, wall) unteres Ende; (of list, road) Ende nt; (of trousers) unteres Beinteil; (of dress) Saum m

    the bottom of the league — das Tabellenende, der Tabellenschluss

    the bottom of the tree/wall etc is... — der Baum/Wand etc ist unten...

    at the bottom of the page/list/league/hill/wall/tree etc —

    at the bottom of the mountain/cliff — am Fuß des Berges/Felsens

    to be (at the) bottom of the class — der/die Letzte in der Klasse sein

    at the bottom of the garden —

    at the bottom of the table/road — am unteren Ende des Tisches/am Ende der Straße

    from the bottom of my heartaus tiefstem Herzen

    2) (= underneath, underside) Unterseite f, untere Seite

    on the bottom of the tin/ashtray — unten an der Dose/am Aschenbecher

    3) (of sea, lake, river) Grund m, Boden m
    4) (of chair) Sitz m, Sitzfläche f
    5) (of person) Hintern m (inf), Po m (inf); (of trousers etc) Hosenboden m
    6) (fig

    causally) to be at the bottom of sth (person)hinter etw (dat) stecken; (thing) einer Sache (dat) zugrunde or zu Grunde liegen

    to get to the bottom of stheiner Sache (dat) auf den Grund kommen, hinter etw (acc)

    7) (NAUT of ship) Boden m
    8) (Brit AUT)

    bottom ( gear) — erster Gang

    we're still in bottom gear (inf)wir sind immer noch nicht richtig auf Touren gekommen (inf)

    9) pl (US: low land) Ebene f
    10)

    bottoms — Trainings-/Schlafanzughose f

    2. adj attr
    (= lower) untere(r, s); (= lowest) unterste(r, s); price niedrigste(r, s); (FIN) Tiefst-; pupil schlechteste(r, s)

    bottom half (of box) — untere Hälfte; (of list, class) zweite Hälfte

    * * *
    bottom [ˈbɒtəm; US ˈbɑ-]
    A s
    1. unterster Teil, Boden m (Gefäß, Fass, Glas etc), Fuß m (Berg, Druckseite, Treppe etc), Sohle f (Brunnen, Schacht, Graben, Tal etc), Unterseite f:
    “bottom” (Aufschrift auf Behältern) „unten!“;
    at ( oder in, on) the bottom of the barrel auf dem Grund des Fasses;
    at the bottom of the garden hinten im Garten;
    at the bottom of his heart im Grunde seines Herzens;
    start at the bottom (of the ladder) (beruflich etc) klein oder ganz unten anfangen;
    at the bottom of the page unten auf der Seite;
    at the bottom of the road am Ende der Straße;
    a) am Fuße oder untersten Ende der Tafel,
    b) SPORT am Tabellenende;
    be (at the) bottom of the table SPORT am Tabellenende stehen;
    from the bottom (up) fig von Grund auf;
    from the bottom of my heart fig aus Herzensgrund, aus tiefstem Herzen;
    get to the bottom of a bottle umg eine Flasche vernichten;
    bottoms up! umg
    a) prost!,
    b) ex!; barrel A 1
    2. Boden m, Grund m (von Gewässern):
    the bottom of the sea der Meeresboden oder -grund;
    go to the bottom versinken;
    send to the bottom auf den Grund schicken, versenken;
    a) auf Grund geraten,
    b) fig den Tiefpunkt erreichen (Preis etc)
    3. Grund(lage) m(f):
    at bottom im Grunde (genommen);
    be at the bottom of der (wahre) Grund sein für, hinter einer Sache stecken;
    stand on one’s own bottom fig auf eigenen Beinen oder Füßen stehen;
    get to the bottom of sth einer Sache auf den Grund gehen oder kommen;
    knock the bottom out of sth einer Sache den Boden entziehen, etwas gründlich widerlegen;
    the bottom has fallen out of the market der Markt hat einen Tiefstand erreicht
    4. meist pl GEOL Schwemmland n (Fluss), Tiefland n
    5. SCHIFF
    a) Schiffsboden m:
    bottom up(wards) kieloben
    b) weitS. Schiff n
    6. Sitz(fläche) m(f) (eines Stuhls)
    7. meist pl Unterteil n (eines Kleidungsstücks), (besonders Pyjama) Hose f
    8. in bottom AUTO Br im ersten Gang
    9. meist pl TECH Bodenrückstand m (z. B. in einem Öltank)
    10. umg Hintern m, Popo m
    11. fig Ausdauer f (besonders bei Pferden)
    12. Br politische Zuverlässigkeit
    B adj
    1. unterst(er, e, es), niedrigst(er, e, es), Tiefst…:
    bottom drawer Br umg Aussteuer(truhe) f;
    bottom price niedrigster oder äußerster Preis;
    bottom team SPORT Schlusslicht n umg;
    bottom view Ansicht f von unten; gear A 3 b, rung2 1
    2. fig zugrunde liegend, grundlegend, Grund…:
    3. letzt(er, e, es): bet B
    C v/t
    1. mit einem Boden oder einer Sitzfläche versehen
    2. fig ergründen
    3. als Unterlage dienen (dat)
    4. TECH grundieren
    5. fig etwas gründen (on, upon auf akk):
    D v/i
    1. TECH den Boden erreichen
    2. fig (on, upon) fußen (auf dat), sich gründen (auf akk)
    3. meist bottom out fig den tiefsten Stand erreichen (Preis etc), den tiefsten Punkt erreichen (Rezession etc)
    bot. abk
    6. WIRTSCH bought
    * * *
    1. noun
    1) (lowest part) unteres Ende; (of cup, glass, box, chest) Boden, der; (of valley, canyon, crevasse, well, shaft) Sohle, die; (of hill, slope, cliff, stairs) Fuß, der

    [be] at the bottom of the page/list — unten auf der Seite/Liste [sein]

    bottom up — auf dem Kopf; verkehrt herum

    bottoms up!(coll.) hoch die Tassen!

    the bottom fell or dropped out of her world/the market — (fig.) für sie brach eine Welt zusammen/der Markt brach zusammen

    2) (buttocks) Hinterteil, das (ugs.); Po[dex], der (fam.)
    3) (of chair) Sitz, der; Sitzfläche, die
    4) (of sea, lake) Grund, der

    go to the bottom — [ver]sinken

    touch bottom — Grund haben; (fig.) den Tiefpunkt erreichen

    at the bottom of the garden/street — hinten im Garten/am Ende der Straße

    6) (underside) Unterseite, die
    7) (fig.)

    be bottom of the class/league — der/die Letzte in der Klasse sein/Tabellenletzte[r] sein

    8) usu. in pl.

    bottom[s] — (of track suit, pyjamas) Hose, die

    9) (fig.): (basis, origin)

    get to the bottom of somethingeiner Sache (Dat.) auf den Grund kommen

    10) (Naut.) Schiffsboden, der
    11) (Brit. Motor Veh.)
    2. adjective
    1) (lowest) unterst...; (lower) unter...
    2) (fig.): (last) letzt...

    be bottom — der/die/das Letzte sein

    * * *
    n.
    Boden ¨-- m.
    Fußgrund -¨e m.
    Grund ¨-e m.
    untere Ende f.

    English-german dictionary > bottom

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  • Out of the Closet — Founder(s) Michael Weinstein Founded 1990 Location 6210 W. Sunset Boulevard Los Angeles, California …   Wikipedia

  • Out of This World (musical) — Out of This World Original Cast Recording Music Cole Porter Lyrics Cole Porter Book Dwig …   Wikipedia

  • out of the money — An option with no value. A call option is out of the money when the strike or exercise price is above the price of the underlying security. Similarly a put option is out of the money when the exercise price is below the price of the underlying… …   Law dictionary

  • out-of-the-money — An option with no value. A call option is out of the money when the strike or exercise price is above the price of the underlying security. Similarly a put option is out of the money when the exercise price is below the price of the underlying… …   Law dictionary

  • Out To Swim — marching in Pride London 2011. Out To Swim is a swimming, water polo and synchro club for gay men, lesbians, bisexuals, transgendered people and their friends.[1] The club also accepts straight men and women. Inspired by the swimmin …   Wikipedia

  • Out of My Reach — Single by Cass Fox from the album Come Here Released …   Wikipedia

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