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1 liability transfer
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2 liability to pay taxes
crippling taxes — непомерные налоги; разорительные налоги
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3 transfer liability
• siirtovastuu -
4 risk transfer
1) фин., страх. перенос [страхование] риска (перенос риска с одной стороны сделки на другую, составляющий одно из условий соглашения; в страховании является главным предметом соглашения)Risk transfer through derivatives is effective only if the parties to whom risk is transferred can perform their contractual obligations. — Перенос риска с помощью производных финансовых инструментов эффективен только в том случае, если принимающая риск сторона способна справиться со своими обязательствами.
The amount of risk transfer was quite modest relative to the total amount of credit risk. — Размер страхуемого риска незначителен по сравнению с общим размером кредитного риска.
See:2) эк., юр. переход ответственности (переход ответственности за сохранность имущества в ходе выполнения договора продажи, аренды, транспортировки и т. п.; напр., транспортная компания принимает на себя ответственность за сохранность товара на время перевозки)Syn:The new English-Russian dictionary of financial markets > risk transfer
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5 risk transfer
1) фин., страх. перенос [перевод\] риска, передача риска (передача риска одним лицом другому лицу; напр., перенос риска возникает при заключении договора страхования, секьюритизации долга и др.)Risk transfer through derivatives is effective only if the parties to whom risk is transferred can perform their contractual obligations. — Перенос риска с помощью производных финансовых инструментов эффективен только в том случае, если принимающая риск сторона способна справиться со своими обязательствами.
See:securitization, insurance, reinsurance, financial reinsurance, insurable risk, alternative risk transfer, risk management2) эк., юр. переход ответственности (переход ответственности за сохранность имущества в ходе выполнения договора продажи, аренды, транспортировки и т. п.; напр., транспортная компания принимает на себя ответственность за сохранность товара на время перевозки)Syn:
* * *
перенос риска: перенос риска на тех, кто готов его принять за определенную плату; может иметься в виду страхование, секьюритизация и продажа долга и т. д.* * *Перевод риска - использование финансовых инструментов для изменения схем потока денежных средств в портфеле активов или пассивов.. the use of a security or contract to change the pattern of cash flows in a portfolio of assets or liabilities. . Словарь терминов по риск-медеджменту . -
6 chargeable transfer
Finin the United Kingdom, gifts that are liable to inheritance tax. Under U.K. legislation, individuals may gift assets to a certain value during their lifetime without incurring any liability to inheritance tax. These are regular transfers out of income that do not affect the donor’s standard of living. Additionally, individuals may transfer up to £3,000 a year out of capital. If this exemption is not used in one year, or is only partially used, then the unused allowance may be carried forward to the next year providing the full exemption is then used. Each person may also make small annual gifts of up to £250 per donee. Additionally a parent may give up to £5,000 on the occasion of an offspring’s marriage, while a grandparent or more remote ancestor may give up to £2,500, and any other person up to £1,000. Other outright gifts during a lifetime to an individual, and certain types of trust, are known as potentially exempt transfers: there is no inheritance tax to be paid on these at the time of the gift, but a liability arises if the donor dies within seven years, with that liability decreasing the longer the donor survives. If the donor dies within seven years of the gift, then potentially exempt transfers become chargeable transfers for inheritance tax purposes. -
7 unified transfer tax
гос. фин., амер. единый налог на трансфер [передачу\]* (введен в1976 г.; заменил собой налог на наследование и налог на дарение; база унифицированного налога на передачу рассчитывается аналогично базе подоходного налога: из брутто-состояния корректируется на размер вычетов и налоговых освобождений, предусмотренных законодательством)Syn:See: -
8 siirtovastuu
• transfer liability -
9 Schuld
Schuld f 1. GEN debt, obligation; 2. RECHT blame, fault, liability • auf eine Schuld verzichten FIN forego a debt • die Schuld ist fällig am RW debt due by • eine Schuld abarbeiten FIN work off a debt • eine Schuld nachweisen RW prove a debt • eine Schuld übertragen RW transfer a debt • jmdm. eine Schuld erlassen RECHT release sb from a debt • Schuld fällig an RW debt due to • Schuld geben RECHT blame • Schuld haben RECHT be at fault* * *f 1. < Geschäft> debt; 2. < Recht> blame, fault, liability ■ auf eine Schuld verzichten < Finanz> forego a debt ■ die Schuld ist fällig am < Rechnung> debt due by ■ eine Schuld abarbeiten < Finanz> work off a debt ■ eine Schuld nachweisen < Rechnung> prove a debt ■ eine Schuld übertragen < Rechnung> transfer a debt ■ jmdm. eine Schuld erlassen < Recht> release sb from a debt ■ Schuld fällig an < Rechnung> debt due to ■ Schuld haben < Recht> be at fault* * *Schuld
debt, claim, (geschuldeter Betrag) sum due, money owing, (Verbindlichkeit) liability, obligation, due, charge, (Verschuldung) indebtedness;
• abgetragene Schuld paid-up (assigned, liquidated) debt;
• antizipative Schuld accrued liability, liability accrual;
• aufgelaufene Schuld accumulated debt;
• beglichene Schuld paid (settled) debt;
• beitreibbare Schuld recoverable debt;
• schon lange bestehende Schuld debt of old standing;
• bezahlte Schuld liquidated debt;
• nicht bezahlte Schuld unliquidated debt;
• buchmäßige Schuld book debt;
• drückende Schuld pressing (heavy-weighing) debt;
• einklagbare Schuld debt enforceable at law;
• nicht eintreibbare Schuld irrecoverable debt;
• erloschene Schuld extinct claim;
• fällige Schuld existing debt, debt owing (due);
• noch nicht fällige Schuld future debt;
• frühere Schuld antecedent debt;
• fundierte Schuld funded (bonded, consolidated, permanent) debt, funded indebtedness;
• hypothekarisch gesicherte Schuld mortgage debt;
• getilgte Schuld discharged debt;
• innere (interne) Schuld internal debt;
• konsolidierte Schuld funded (consolidated, unified) debt;
• nachrangige Schuld subordinate debt;
• obligatorische Schuld civil debt;
• rechtsgültige Schuld just debt;
• restliche Schuld surviving debt;
• rückständige Schuld debt in arrears;
• in Raten rückzahlbare Schuld instalment debt;
• schwebende Schuld floating debt (charge, Br.);
• unablösliche Schuld perpetual debt;
• der Höhe nach unbestimmte Schuld unliquidated debt;
• uneinbringliche Schuld irrecoverable debt;
• unfundierte Schuld floating debt;
• ungedeckte Schuld unsecured debt;
• ungetilgte Schuld uncrossed debt;
• unsichere Schuld doubtful (Br.) (bad, US) debt;
• unverzinsliche Schuld passive debt;
• verbriefte Schuld debt secured by a document, specialty debt;
• verjährte Schuld barred (prescriptive, stale) debt, debt barred by the statute of limitations;
• verzinsliche Schuld interest-bearing debt;
• unbedingt zu zahlende Schuld debt certain;
• Schuld älteren Datums old[-standing] debt;
• Schuld abarbeiten to work off (out) a debt;
• Schuld ablösen to redeem a debt;
• Schuld abtragen to redeem (sink) a debt;
• Schuld anerkennen to acknowledge (admit, confess, recognize) a debt;
• Schuld nicht anerkennen to renounce a debt;
• Schuld begleichen to discharge a debt;
• Schuld beitreiben to recover a debt;
• Schuld hypothekarisch besichern to secure a debt by mortgage;
• Schuld bestreiten to dispute a claim;
• Schuld bezahlen to liquidate (satisfy, pay off) a debt;
• Schuld nicht bezahlen to default on a debt;
• für eine Schuld bürgen to stand [as] security for a debt;
• Schuld einklagen to sue for a debt;
• für eine Schuld einstehen to answer for a debt;
• Schuld erlassen to release from a debt (an indebtedness), to relinquish (waive, cancel, forgive) a debt, to remit a claim;
• Schuld durch Vergleich erledigen to compound for a debt;
• Schuld haben to be responsible (liable);
• keine Schuld haben to be free from fault;
• an einem Unfall Schuld haben to be at fault in an accident;
• für eine Schuld haften to be responsible for a debt;
• Schuld konsolidieren to fund discharge (bond, a debt);
• Schuld verjähren lassen to outlaw a debt;
• j. für die ganze Schuld haftbar machen to hold s. o. liable for the whole debt;
• Schuld reduzieren to scale a debt;
• jds. Schuld sein to lie at s. one’s door;
• sich für eine Schuld verbürgen to guarantee (answer for) a debt, to stand security for a debt;
• Schuld innerhalb der vereinbarten Zeit zurückzahlen to discharge a liability within the agreed period;
• Schuldablösung discharge (liquidation, repayment) of a debt;
• Schuldabtretung expromission, transfer (assignment) of a debt. -
10 Kapitalstärke
Kapitalstärke
financial strength, sound financial position;
• Kapitalsteuer capital levy, tax on capital;
• vom Finanzamt zurückzuerstattender Kapitalsteueranteil net rate of tax (Br.);
• Kapitalsteuerung investment control;
• Kapitalstock capital fund;
• Kapitalstrom capital flow;
• Kapitalströme umleiten (umlenken) to redirect capital;
• Kapitalstruktur capital (financial) structure, capital position (construction);
• Kapitalstrukturschema set-up;
• Kapitalstrukturverhältnis capital structure ratio;
• Kapitalsuche search for capital;
• auf Kapitalsuche sein to scratch around for funds;
• Kapitalsumme capital [sum], principal, (Versicherung) insurance principal;
• Kapitaltilgung redemption of principal, capital redemption;
• Kapitaltransaktion capital transaction;
• Kapitaltransfer[ierung] transfer of capital [stock], capital transfer;
• Kapitalübernahmeplan für Arbeitnehmer employee stock ownership plan (US);
• Kapitalüberschuss redundant capital, capital surplus (US);
• Kapitalüberschussposten capital surplus item (US);
• Kapitalübertragung, Kapitalüberweisung transfer of capital [stock], remittance of capital, capital transfer;
• Kapitalumdisposition reinvestments, capital movement;
• Kapitalumdispositionen vornehmen to reinvest;
• Kapitalumgruppierung regrouping of capital;
• Kapitalumlauf circulation of capital;
• Kapitalumlenkung redirection of capital;
• Kapitalumschichtung regrouping of capital;
• Kapitalumschlag capital sales (turnover);
• Kapitalumschlagshäufigkeit sales volume rate, total assets turnover;
• Kapitalumschlagsplatz financial centre (Br.) (center, US);
• Kapitalumschlagsverhältnis capital turnover rate;
• Kapitalumstellung (AG) reorganization;
• Kapitalumstrukturierung capital reconstruction;
• Kapitalveränderung capital change;
• Kapitalverbindlichkeit capital liability (commitment);
• Kapitalverbindungen capital connections;
• Kapitalverbrauch capital consumption;
• Kapitalverflechtung[en] capital (financial) interrelation, capital link (connections), interlacing of capital;
• internationale Kapitalverflechtung interpenetration of capital markets;
• Kapitalverflüssigung liberation of capital;
• Kapitalverhältnis capital ratio;
• Kapitalverkehr movement of capital, capital movement (transactions);
• freier Kapitalverkehr free movement of capital;
• Kapitalverkehr beschränken to restrict the free movement of capital;
• Kapitalverkehrssteuer [etwa] transfer tax (US), transfer stamp tax (Br.);
• Kapitalverknappung tightness of money, lack of capital;
• Kapitalverlagerung capital flow, shifting of capital;
• Kapitalverlust capital loss, leakage;
• Kapitalverlustkonto capital loss account;
• Kapitalverlustreserve investment reserve fund;
• Kapitalvermehrung increase of share capital (Br.) (capital stock, US);
• Kapitalverminderung writing off, cut (impairment) of capital, capital reduction (US);
• Kapitalvermögen property of a capital nature, funded property, capital assets (sum), wealth fund, (Einkommensteuerformular) shares and securities, (Kapitalanlagegesellschaft) investment estate;
• Kapitalverpfändungen charges on capital;
• wechselseitige Kapitalverpflechtung cross ownership;
• Kapitalverpflichtungen capital liabilities (commitments), deficiency to owners;
• Kapitalverschlechterung capital impairment;
• Kapitalverschleiß capital depreciation;
• Kapitalverschuldung capital liability;
• Kapitalversicherung endowment insurance (assurance, Br.);
• Kapitalversicherung auf den Erlebensfall pure endowment insurance (assurance, Br.);
• Kapitalversicherung mit bestimmter Verfallzeit insurance for a fixed term;
• Kapitalversicherungsgesellschaft stock insurance corporation (US);
• Kapitalversorgung provision (supply) of capital, capital supply;
• Kapitalverteilung distribution of capital, (Anlagen zu Kapital) current ratio;
• Kapitalverwaltung fund administration, cash management;
• Kapitalverwaltungsgesellschaft investment trust;
• Kapitalverwässerung watering of stock, stock watering;
• Kapitalverwendung capital appropriation, employment of capital, application (employment) of funds;
• anderweitige Kapitalverwendung displacement of funds;
• Kapitalverwendungsnachweis statement of application of funds, capital reconciliation statement (Br.);
• Kapitalverwertung capital investment;
• Kapitalverzehr depreciation of capital, capital depreciation (consumption). -
11 Verpflichtung
f1. commitment; bes. moralische: obligation; gesetzliche: liability (auch WIRTS.); (Versprechen) pledge (zu of); (Pflicht) duty; Verpflichtung zum Kauf etc. obligation to buy etc.; Verpflichtungen gegenüber jemandem haben be under an obligation to s.o.; seinen Verpflichtungen nachkommen meet one’s obligations (WIRTS. auch liabilities); POL. discharge one’s commitments; keinerlei Verpflichtungen haben be under no obligation whatsoever2. von neuen Mitarbeitern: engaging, bes. Am. hiring; SPORT signing; die Verpflichtung des neuen Torwarts scheiterte an der Ablösesumme the deal to sign the new goalkeeper fell through because of the transfer fee3. meist Pl.; (Schulden) obligations; seinen Verpflichtungen nachkommen / nicht nachkommen können be able to / not be able to meet one’s obligations4. nur Sg.; (das Verpflichten) obliging; feierliche Verpflichtung von Rekruten etc.: ceremonial enlisting* * *die Verpflichtungduty; commitment; engagement; onus; liability; debt; obligation; undertaking; charge* * *Ver|pflịch|tungf -, -en1) obligation (zu etw to do sth); (finanziell) commitment (zu etw to do sth); (= Aufgabe) dutyVerpflichtungen gegen jdn haben — to be in sb's debt (auch finanziell), to be indebted to sb
seinen Verpflichtungen nachkommen — to fulfil (Brit) or fulfill (US) one's obligations
3) (= das Sich-Verpflichten)(für, auf +acc for) signing on; (MIL) signing upich habe meine Verpflichtung auf sechs Monate bereut — I regret having signed on or committed myself/signed up for six months
* * *die1) (obligation: She could not take the job because of family commitments.) commitment2) (a promise or duty: You are under no obligation to buy this.) obligation* * *Ver·pflich·tung<-, -en>fdie \Verpflichtung haben, etw zu tun to have a duty to do sthseinen \Verpflichtungen nachkommen to do [or form discharge] one's duties3. FIN, JUR obligationbindende \Verpflichtung binding commitment\Verpflichtungen eingehen to make commitmentsseine \Verpflichtungen einhalten to fulfil [or AM -fill]/meet/satisfy one's obligationsfinanzielle \Verpflichtungen financial commitments [or obligations]gesetzliche \Verpflichtung statutory dutyseinen \Verpflichtungen nachkommen to fulfil [or AM -fill]/meet one's obligationsrechtlich bindende \Verpflichtung legally binding undertakingvertragliche \Verpflichtungen contractual obligations* * *die; Verpflichtung, Verpflichtungen1) obligation; commitment[finanzielle] Verpflichtungen — [financial] commitments; liabilities
* * *1. commitment; besonders moralische: obligation; gesetzliche: liability ( auch WIRTSCH); (Versprechen) pledge (zu of); (Pflicht) duty;Verpflichtungen gegenüber jemandem haben be under an obligation to sb;seinen Verpflichtungen nachkommen meet one’s obligations (WIRTSCH auch liabilities); POL discharge one’s commitments;keinerlei Verpflichtungen haben be under no obligation whatsoeverdie Verpflichtung des neuen Torwarts scheiterte an der Ablösesumme the deal to sign the new goalkeeper fell through because of the transfer feeseinen Verpflichtungen nachkommen/nicht nachkommen können be able to/not be able to meet one’s obligationsfeierliche Verpflichtung von Rekruten etc: ceremonial enlisting* * *die; Verpflichtung, Verpflichtungen1) obligation; commitment[finanzielle] Verpflichtungen — [financial] commitments; liabilities
* * *f.commitment n.committal n.debt n.duty n.liability n.obligation n.onus n.(§ pl.: onuses) -
12 Rückstellung
Rückstellung f RW, STEUER provision, liability reserve • Rückstellung auflösen STEUER liquidate a liability reserve, reverse a liability reserve, liquidate a reserve (for uncertain liabilities and anticipated losses) • Rückstellung bilden RW, STEUER form a liability reserve, set up a liability reserve, accrue a reserve* * *f <Bank, Rechnung, Steuer> provision, liability reserve ■ Rückstellung bilden < Rechnung> form a liability reserve, set up a liability reserve* * *Rückstellung
provision, reserve[s], transfer (allocation) to reserves, reservation, deduction, (Dienstpflicht) draft deferment, (Rückstellungsbetrag) reserve allowance, sum reserved;
• nach Rückstellung für unvorhergesehene Ausgaben after provision for contingencies;
• ohne Rückstellung without deduction;
• außerbetriebliche Rückstellungen non-operating reserves;
• besondere Rückstellung special (provident) reserve;
• langfristige Rückstellungen long-term provisions;
• steuerfreie Rückstellungen untaxed reserves;
• zweckgebundene Rückstellungen appropriated reserve;
• Rückstellung für Abnutzungen (Abschreibungen) allowance (provision) for depreciation, accrued depreciation reserve, reserved property (Br.), reserve for wear, tear, obsolescence or inadequacy;
• Rückstellung für Abschreibung langfristiger Anlagegüter (Anlagenerneuerung) amortization reserve, reserve for amortization;
• Rückstellungen für Anlageveränderungen reserve for investment fluctuations;
• Rückstellung für Anlagenwertverminderung provision for depreciation of investment;
• Rückstellung für Anschaffung hochwertiger Wirtschaftsgüter des Anlagevermögens reserve for high replacement cost;
• Rückstellung für Auffüllung der Lagerbestände provision for replacement of inventories (US);
• Rückstellung für genehmigte Ausgaben reserve for authorized expenditures;
• Rückstellung für unvorhergesehene Ausgaben reserve (provision) for contingencies, contingent reserve;
• Rückstellung für Ausgleichsforderungen equalization reserve;
• Rückstellungen für Betriebsunfälle industrial accident reserve;
• Rückstellung für erschöpfte Bodenschätze depletion reserve;
• Rückstellung für Devisenschwankungen allowance for exchange fluctuations;
• Rückstellung für Dividendenausschüttungen reserve for dividends voted;
• Rückstellung für Dividendennachzahlung reserve for deferred dividends;
• Rückstellung für Dubiose allowance for doubtful (Br.) (bad, US) debts, bad-debts reserve (US), reserve for contingent liabilities (Br.), doubtful-debt provisions (Br.);
• Rückstellung für Eigenversicherung insurance reserve;
• Rückstellung für Einkommensteuer provision (reserve) for income tax;
• Rückstellung für Ersatzbeschaffungen replacement reserve, provision for renewals (Br.);
• Rückstellung für Eventualverbindlichkeiten provision for contingencies, contingency reserve, reserve for contingent liabilities (Br.), liability reserve;
• Rückstellungen für strittige Forderungen bad-claim reserve (US);
• Rückstellung für zweifelhafte (dubiose) Forderungen provision (reserve) for doubtful accounts (Br.), bad-debt reserve (US);
• Rückstellung für Gebäudereparaturen provision for building repairs;
• Rückstellung für Gehälter provision for salaries;
• Rückstellung für Generalkosten reserve for overheads;
• Rückstellungen von Gold earmarking of gold;
• Rückstellung für Grundstücksbelastungen reserve for encumbrances;
• Rückstellung für Grundstücksentwertungen reserve for depreciation of real-estate owned;
• Rückstellungen für Inflationsausgleich contingencies for inflation adjustment;
• Rückstellung für Inventarergänzungen provision for inventory reserve;
• Rückstellung für mögliche Inventarverluste reserve for possible inventory losses;
• Rückstellung für Konsolidierungsaufgaben funding provision;
• Rückstellung für Kosten eines schwebenden Prozesses reserve for payments to be made under a pending lawsuit, reserve for claim in litigation;
• Rückstellungen im Kreditgeschäft (für Kreditausfälle) provisions for possible loan losses;
• Rückstellung für faule Kunden provision for doubtful accounts (Br.), bad-debt provision (reserve) (US);
• Rückstellungen für Kursverluste reserve for loss on investment;
• Rückstellung für Mindereinnahmen deficiency reserve;
• Rückstellung für Neubewertungen revaluation reserve;
• Rückstellung für besondere Notfälle (Bundesnotenbank) naked reserve (US);
• Rückstellung für Pensionsverpflichtungen reserve for retirement allowances;
• Rückstellung für Produktionsausfall deficiency reserve;
• Rückstellungen für nicht vermietete Räume allowance for vacancies;
• Rückstellung für einzelne Rechnungsposten allowance for items in an account;
• Rückstellungen für zurückgestellte Reparaturen und Neuanschaffungen reserve (provision) for deferred repairs and renewals;
• Rückstellung für noch nicht feststehende Risiken (Bilanz) contingencies;
• Rückstellung für Ruhegeldverpflichtungen pension reserve;
• Rückstellungen für noch nicht regulierte Schadenfälle (Bilanz einer Lebensversicherungsgesellschaft) reserve for outstanding claims, claim reserves;
• Rückstellung für zweifelhafte Schulden allowance for doubtful (Br.) (bad, US) debts, reserve for contingent liabilities (Br.), bad-debts reserve (US);
• Rückstellung für Schuldentilgung reserve for debt redemption;
• Rückstellung für Skontonachlässe reserve for discounts;
• Rückstellung für Steuern deduction (reserve) for taxes, provision for taxation (taxes), taxation reserve;
• Rückstellung für Steuernachzahlungen deferred tax provision;
• Rückstellung für Steuerzahlungen auf nicht entnommene Gewinne provision for taxation on unrealized surpluses;
• Rückstellung für Substanzverminderung reserve for depletion;
• Rückstellung für Überalterung provision for obsolescence;
• Rückstellung für Umstellungskosten reserve for conversion cost;
• Rückstellung für Unfälle reserve for accidents;
• Rückstellung für Unterhaltungskosten maintenance reserve;
• Rückstellung für Urlaubsgelder accrual for vacation pay (Br.);
• Rückstellung für eingegangene Verbindlichkeiten liability reserve;
• Rückstellungen für ungewisse Verbindlichkeiten contingency reserve;
• Rückstellung für Verluste loss reserve;
• Rückstellungen für drohende Verluste (Versicherung) technical reserves;
• Rückstellung für Verluste aus Fertigungsaufträgen provision for losses on contracts;
• Rückstellung für eventuelle Verluste im Kreditgeschäft reserve for possible loan losses;
• Rückstellungen für mögliche Verluste am Reingewinn surplus contingency reserve;
• Rückstellung für schwebende Versicherungsfälle reserve for claims pending;
• Rückstellung zur Verteilung des Reingewinns reservation for earned surplus (US);
• Rückstellung für Währungsausgleich reserve for currency equalization;
• Rückstellungen und Wertberichtigungen revaluation and reserves, evaluation reserves;
• Rückstellung für Wertminderung provision for depreciation;
• Rückstellung für Wertminderungen der Vorräte reserve for future decline in inventories;
• Rückstellung für Wiederbeschaffung replacement reserve;
• gewaltige Rückstellungen für Steuernachzahlungen in der Bilanz ansammeln to accumulate mountainous deferred tax provisions in the balance sheet;
• Rückstellungen auflösen to write back provisions;
• Rückstellung bilden to create (set up) a reserve, to make provision for;
• Rückstellungen für Steuernachzahlungen bilden to provide for deferred taxes;
• Rückstellungen für Steuernachzahlungen zur Pflicht machen to make provisions for deferred tax compulsory;
• Rückstellungen vornehmen to set aside as reserve, to make provisions, to create reserves;
• hohe Rückstellungen vornehmen to put large sums to reserve;
• Rückstellungen für Devisenschwankungen vornehmen to allow for exchange fluctuations;
• Rückstellungen für Dubiose (dubiose Forderungen) vornehmen to allow for bad (US) (doubtful, Br.) debts, to make due allowance for doubtful (Br.) (bad, US) debts;
• ausreichende Rückstellungen für Pensionsverpflichtungen vornehmen to make proper provisions for pension liabilities;
• Rückstellungen für Steuern vornehmen to make provisions for taxation. -
13 Giro
Giro n BANK giro* * *n < Bank> giro* * *Giro
endorsement, indorsement, credit transfer;
• mit Giro versehen endorsed, indorsed;
• ohne Giro unendorsed, unindorsed;
• Giro bestätigt endorsement (indorsement) confirmed;
• Giro fehlt endorsement (indorsement) required;
• Giro ungenau endorsement (indorsement) irregular;
• bedingtes Giro conditional endorsement (indorsement);
• beschränktes Giro restrictive (qualified) endorsement (indorsement), conditional indorsement;
• fehlendes Giro lack of endorsement (indorsement);
• gewöhnliches Giro regular endorsement (indorsement);
• offenes Giro blank endorsement (indorsement);
• unbeschränktes Giro absolute endorsement (indorsement);
• ungenaues Giro irregular endorsement (indorsement);
• volles Giro direct indorsement;
• Giro einer Bank bank indorsement;
• Giro ohne Verbindlichkeit endorsement (Br.) (indorsement) without recourse, qualified indorsement;
• durch Giro übertragen to transfer by endorsement (indorsement);
• mit Giro versehen to endorse, to indorse;
• Giro verweigern to refuse to back a bill;
• durch Giro zurückgeben to endorse (indorse) back;
• Giroabschnitt bank slip;
• Giroabteilung check (cheque, Br., clearing, transferred accounts) department;
• Giroausgleichsstelle clearinghouse;
• Girobank deposit clearing (transfer) bank, bank of circulation, clearing (cheque) bank (Br.);
• Girobestätigung confirmation of indorsement;
• Girobuch passbook;
• Giroeinlagen clearing-bank deposits;
• Girofälschung forged endorsement (indorsement);
• Girogläubiger bill creditor;
• Giroguthaben credit (current account) balance (US);
• Giroguthaben der Wirtschaft private-sector current bank accounts;
• Girokasse clearinghouse;
• Girokonto drawing (check[ing], US, cheque, Br., clearing, running, transfer, current, Br.) account;
• kostenlos verzinstes Girokonto free interest-earning checking account;
• Girokonto bei der Landeszentralbank Federal Reserve Bank account (US);
• Girokontor clearinghouse;
• Girokunde checking account depositor, current account customer (US);
• Girokundschaft clearing bank customers;
• Giroobligo contingent liability of bills discounted;
• Giroprovision transfer commission;
• Girorechnung drawing (checking) account;
• Giro sammeldepot, Girosammelverwahrung collective (omnibus) deposit;
• Giroscheck clearinghouse check (US) (cheque, Br.);
• Girostelle clearinghouse;
• Girostempel transfer (indorsement) stamp;
• Girosystem clearinghouse (check, US) system;
• Giroüberweisung bank transfer (giro, Br.);
• Giroverband clearinghouse association;
• Giroverbindlichkeiten (Bilanz) liabilities on account of endorsements, contingent liabilities on bills discounted (Br.);
• aus Giroverbindlichkeiten schulden to be contingently indebted;
• Giroverkehr transfer business, [business of] clearing, clearing system;
• allgemeiner Giroverkehr general clearing;
• Girovertrag clearing agreement;
• Girowesen cheque (Br.) (check, US) system, clearinghouse business;
• Girozahlung bank transfer;
• Girozentrale clearinghouse (Br.), girobank;
• Girozettel bank slip;
• Girozusätze additions to indorsement. -
14 insurance
nosiguranje• accident insurance osiguranje od nezgode• additional living expense insurance dopunsko osiguranje troљkova ћivota• adjustable life insurance promjenjivo ћivotno osiguranje• alien insurance company inozemno osiguravajuće druљtvo• alimony insurance osiguranje alimentacije• all-risk insurance osiguranje od svih rizika• alternative risk transfer insurance strategies ( ARTIS) strategije osiguranja od alternativnoga prijenosa rizika• automobile insurance plan osiguranje vozila• automobile liability insurance automobilsko osiguranje• aviation insurance osiguranje zrakoplova• bad debt insurance osiguranje protiv loљih zajmova (instrument osiguranja)• boiler and machinery insurance osiguranje kotla i strojeva• business life insurance komercijalno ћivotno osiguranje• cargo insurance osiguranje tereta• casualty insurance osiguranje od nezgode• certificate of insurance potvrda o osiguranju• commercial paper insurance osiguranje komercijalnih papira• commissioner of insurance povjerenik osiguranja• comprehensive major medical insurance kombinirano osiguranje velikih troљkova liječenja• comprehensive personal liability insurance kombinirano osiguranje od osobne odgovornosti• compulsory insurance obvezno osiguranje• contract of insurance ugovor o osiguranju• convertible term insurance promjenjivo ћivotno osiguranje s fiksnim trajanjem (moћe se pretvoriti u trajno osiguranje)• credit insurance osiguranje kredita• credit life insurance kreditno ћivotno osiguranje• crop-hail insurance osiguranje usjeva od tuče• defined benefit insurance policy mirovinski program s unaprijed određenim iznosom mirovine• dental insurance stomatoloљko osiguranje• deposit insurance depozitno osiguranje• direct life insurance (izravno) ћivotno osiguranje• direct non-life insurance (izravno) neћivotno osiguranje• endowment insurance osiguranje zaklade• equipment value insurance ( EVI) osiguranje vrijednosti opreme• excess insurance prekomjerno osiguranje• export credit insurance osiguranje izvoznih kredita• extended coverage insurance osiguranje proљirenoga pokrića• extended term insurance produljeno osiguranje• extended unemployment insurance benefit proљirena novčana potpora nezaposlenim osiguranicima• extra expense insurance osiguranje dodatnih troљkova• federal crime insurance program savezni program osiguranja od kriminala• federal flood insurance savezni program osiguranja od poplave• Federal Insurance Administration savezna uprava za osiguranje• financial guarantee insurance osiguranje financijskoga jamstva• fire insurance protupoћarno osiguranje, osiguranje za slučaj poћara• fixed income insurance product proizvod osiguranja s fiksnim dohotkom• foreign credit insurance association udruћenje za osiguranje inozemnoga kredita• franchise insurance grupno osiguranje osoba temeljem individualne procjene rizika• fraternal insurance osiguranje članova bratstva/tajnih druљtava/loћa• free-for-all insurance besplatno osiguranje• general liability insurance osiguranje od opće odgovornosti• group insurance grupno osiguranje• health insurance zdravstveno osiguranje• hull insurance ( in ocean marine and aviation insurance) kasko osiguranje (u osiguranju oceanskih brodova i zrakoplova)• improvements and betterments insurance osiguranje povećanja vrijednosti tuđe imovine nakon ulaganjaBilj.: Npr. kada zakupnik adaptira nekretninu kojom se koristi, ali koja nije njegovo vlasniљtvo• indeterminate premium life insurance premijsko ћivotno osiguranje na neodređeno vrijeme• industrial development bond insurance osiguranje obveznice za industrijski razvoj• industrial life insurance industrijsko ћivotno osiguranje• inland marine insurance osiguranje riječne mornarice• insurance binder osiguravateljsko obvezivanje• insurance broker broker u osiguranju, posrednik za osiguranje• insurance claims potraћivanja od osiguranja• insurance company osiguravajuće druљtvo• insurance company term loan (dugo)ročni zajam osiguravajućih druљtava• insurance corporation osiguravajuće druљtvo/poduzeće• insurance entity osiguravateljski subjekt• insurance group osiguravateljska grupacija• insurance industry osiguravateljska djelatnost• insurance policy polica osiguranja• insurance premium premija osiguranja• insurance premium prepayment pretplata premija osiguranja• insurance product osiguravateljski proizvod• insurance purchasing group grupa za kupovinu osiguranjaBilj.: Grupa koja od odobrenih osiguravatelja kupuje osiguranja od odgovornosti isključivo za svoje članove• Insurance Regulatory Information System ( IRIS) nadzorni informativni sustav osiguranja (NISO)• insurance risk osiguravateljski rizik• insurance service usluga osiguranja• Insurance Services Office ( ISO) ured za usluge u osiguranjuBilj.: Ured koji se bavi prikupljanjem statističih podataka, objavom premijskih stopa i izradom obrazaca polica u osiguranju imovine i odgovornosti• insurance supervisor direktor tijela za nadzor osiguravajućih druљtava• insurance technical reserves tehničke pričuve osiguranja (kapital osiguravajućega druљtva)• insurance undertaking osiguravajući pothvat; osiguravajuće poduzeće/tvrtka• joint life insurance zajedničko ћivotno osiguranje• jumping juvenile insurance polica osiguranja djeceBilj.: Vrijednost se police automatski povećava kad dijete navrљi određenu dob, obično kad postane punoljetno, bez plaćanja dodatne premije• key-persons insurance osiguranje ključnih osoba• legal expenses insurance osiguranje od troљkova sudskih postupaka• level premium insurance osiguranje s konstantnom premijom• life insurance ћivotno osiguranje• life insurance policy polica ћivotnoga osiguranja• life insurance reserves (tehničke) pričuve (ћivotnog) osiguranja• major medical expense insurance zdravstveno osiguranje koje pokriva velike troљkove liječenja• marine insurance pomorsko osiguranje• multiple-line insurance paket polica osiguranja (polica koja pokriva viљe vrsta osiguranja)• municipal bond guarantee insurance osiguranje jamstva općinske obvezniceBilj.: Osiguranje koje jamči isplatu glavnice i kamate na obveznice koje izdaju općinske ili lokalne uprave (za financiranje raznih projekata poput izgradnje љkola ili stambenih objekata) u slučaju da izdavatelj nema sredstava za isplatu• municipal lease insurance osiguranje općinskoga zakupa• mutual insurance company druљtvo za uzajamno osiguranje• national insurance drћavno (socijalno) osiguranje• no-fault insurance kasko osiguranjeBilj.: Zakon prema kojemu oљtećenik u automobilskoj nezgodi moћe postaviti odљtetni zahtjev za liječničke i bolničke troљkove izravno svomu osiguravatelju bez obzira na to tko je skrivio nezgodu• non-life insurance neћivotno osiguranje• non-life insurance claims potraћivanja (zbog) neћivotnoga osiguranja• nonparticipating insurance osiguranje bez sudjelovanja u dobiti• ocean marine insurance prekooceansko pomorsko osiguranje• ordinary life insurance obično osiguranje ћivotaBilj.: Sve vrste osiguranja ћivota osim industrijskoga osiguranja ћivota• outage insurance osiguranje gubitka zarade (nakon prekida rada zbog osigurane opasnosti)• paid-up insurance otplaćeno osiguranje• participating insurance osiguranje sa sudjelovanjem u dobitiBilj.: Osiguranje koje proporcionalno sudjeluje u istom riziku s drugim osiguranjima• permanent life insurance trajno ћivotno osiguranje• personal insurance osobno osiguranje• private insurance privatno osiguranje• property insurance imovinsko osiguranje• Protection and Indemnity insurance (P&I) osiguranje P&IBilj.: U pomorskom osiguranju, osiguranje preko klubova P&I• public guarantee insurance programme program osiguranja drћavnih jamstava• reduced paid-up insurance umanjeno otplaćeno osiguranje• regular medical expense insurance osiguranje redovitih troљkova liječenja• relation of earnings to insurance clause klauzula o odnosu zarade i osiguranja• renewable term insurance obnovljivo osiguranje• rental value insurance osiguranje vrijednosti najamnine• replacement cost insurance osiguranje troљkova zamjene stvari• sickness insurance osiguranje za slučaj bolesti• social insurance socijalno osiguranje• stock insurance company dioničko druљtvo za osiguranje• straight life insurance izravno osiguranje ћivotaBilj.: Osiguranje kod kojega se premija plaća do kraja ћivota• suplementary medical insurance ( SMI) dopunsko zdravstveno osiguranje• surety insurance osiguranje uz jamstvo• term insurance osiguranje s rokom• third party insurance osiguranje od građanskopravne odgovornosti• time element insurance osiguranje temeljeno na vremenskom trajanju љtete• title insurance osiguranje prava vlasniљtva• transport insurance osiguranje prijevoza• transportation insurance osiguranje transporta/prijevoza• umbrella liability insurance krovno osiguranje odgovornosti• unit-linked insurance policy polica osiguranja povezanoga s investicijskim fondovima• universal life insurance univerzalno ћivotno osiguranje• whole-life insurance doћivotno osiguranjeEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > insurance
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15 Rückstellung
f2. ETECH., EDV reset(ting)3. vom Examen, Projekt etc.: postponement (um + Akk by)* * *die Rückstellungdeferred liability; reserve; liability reserve; operating reserve; provision; withheld accounts* * *Rụ̈ck|stel|lungf (FIN)reserve* * *Rück·stel·lungf\Rückstellungen für Pensionen und ähnliche Verpflichtungen provisions for pensions and similar allowances\Rückstellung im Kreditgeschäft provision for possible loan losses2. (Verschiebung) postponement* * *die postponement (um by)eine Rückstellung vom Wehrdienst — a temporary exemption from military service
* * *2. ELEK, IT reset(ting)3. vom Examen, Projekt etc: postponement (um +akk by)* * *die postponement (um by)* * *(Betriebswirtschaft) f.accrual n. f.reset n. -
16 policy
I сущ.общ. политика, курс, стратегия [методика, линия\] поведения [действия\] (совокупность принципов, направлений и способов деятельности в определенной области)policy of neutrality, neutrality policy — политика нейтралитета
policy of appeasement, appeasement policy — политика умиротворения
near-optimal policy — политика, близкая к оптимальной
short-sighted [myopic\] policy — недальновидная [близорукая\] политика
subtle policy — тонкая [умная\] политика
prudent policy — разумная [предусмотрительная\] политика
cautious policy — осторожная [осмотрительная\] политика
clear-cut [clear\] policy — четкая [ясная\] политика
rigid policy — твердая [жесткая\] политика
sound [wise\] policy — здравая [мудрая\] политика
long-run [long-range\] policy — долгосрочная политика, политика дальнего прицела
consistent policy — последовательная [неизменная\] политика
deliberate policy — обдуманная [взвешенная\] политика
moderate policy — умеренная [сдержанная\] политика
to carry out [to conduct, to operate\] a policy — проводить политику
to implement a policy — осуществлять [проводить\] политику
to effect a policy — осуществлять [реализовать\] политику
to set [to set down\] a policy — устанавливать политику
to form [shape\] a policy — вырабатывать политику
to reverse a policy — резко [круто\] изменить политику
to adhere to [to follow, to pursue\] a policy — следовать политике, придерживаться политики, проводить политику
to ease [to relax\] policy — ослаблять [смягчать\] политику
easing [relaxation, ease\] of policy — ослабление [смягчение\] политики
policy tool — средство проведения политики, орудие [инструмент\] политики
policy manual — руководство, инструкция
policy objective — цель [задача\] политики
two-track [twin\] policy — двойственная политика
government policy on wages [wages policy\] — государственная политика в области оплаты труда
information policy — информационная политика, политика в области информации
language policy — языковая политика, политика в области [в отношении\] языка
export policy — экспортная политика, политика в области экспорта
import policy — импортная политика, политика в области импорта
education policy, educational policy — образовательная политика, политика в области образования
science policy — научная политика, политика в области науки
fishery policy, fisheries policy — политика рыболовства, политика в области рыболовства, рыболовная политика
privacy policy — политика конфиденциальности, политика (в отношении) конфиденциальности личной [частной\] информации
Our policy is to submit all contracts to the legal department. — Мы придерживаемся политики предоставления всех контрактов на изучение в юридический отдел.
It is not the normal policy of the council to give grants for more than three years. — Выдавать гранты более чем на три года не в правилах совета.
The government made a policy statement [a statement of policy\]. — Правительство сделало программное заявление.
for reasons of policy — по политическим соображениям, по соображениям политики
The first step in ensuring your computer security is up to scratch is to write a security policy. — Первый шаг на пути обеспечения поддержания вашей компьютерной безопасности на должном уровне — разработка политики безопасности.
See:agricultural policy, anti-inflationary policy, antitrust policy, beggar-thy-neighbour policy, benign neglect policy, budgetary policy, business policy, commercial policy 1), competition policy, consumer policy, corporate social policy, countercyclical policy, credit policy, currency policy, customs policy, demographic policy, discount policy, economic policy, employment policy, environmental policy, exchange policy, exchange rate policy, fiscal policy, foreign policy, foreign exchange policy ! foreign trade policy, good neighbour policy, home policy, incomes policy, industrial policy, inflationary policy, investment policy, monetary policy, open-door policy, open market policy, organizational policy, policy of continuity, policy of drift, policy of obstruction, population policy, procurement policy, social policy, stocking policy, tax policy, trade policy, wages policy, wholesale policy, policy committee, policy departure, policy economics, policy maker, policymaker, policy reversal, politics, technique, procedureII сущ.страх. (страховой) полис (документ, который выдается страховщиком страхователю в подтверждение заключения договора страхования; содержит условия страхования; служит юридическим доказательством заключения договора страхования)to issue [write up, write\] a policy — выдавать [выписывать\] полис
to take out a policy — получить [приобрести\] полис, застраховаться
to effect a policy — застраховаться, приобрести полис
to carry a policy — иметь (страховой) полис, быть застрахованным
to purchase [to buy\] a policy — покупать полис
to obtain [get\] a policy — приобрести полис
to terminate a policy — прекратить действие полиса, аннулировать полис
termination of a policy — прекращение действия [аннулирование\] полиса
to void a policy — признавать полис недействительным, аннулировать полис
to keep a policy in force — поддерживать полис в силе, сохранять действие полиса
This policy covers the cost of injury or damage caused by another driver who is not insured. — Этот полис покрывает [страхует, распространяется на\] расходы, связанные с травмой или ущербом, причиненным незастрахованным водителем. [Этот полис предоставляет страховую защиту от расходов, связанных с травмой или ущербом, причиненным незастрахованным водителем.\]
This portion of the policy covers you in the event a claim or lawsuit is brought against you for bodily injury or property damage as the result of an accident or event occurring on your property. — Эта часть полиса предоставляет вам страховую защиту в случае [страхует вас на случай\] подачи жалобы или иска против вас в связи с нанесением телесных повреждений или имущественного ущерба в результате несчастного случая или иного события, произошедшего на территории вашего владения.
to be covered by a policy — покрываться [охватывается, страховаться\] полисом
$500000 insurance policy, insurance policy of $500000 — страховой полис на сумму $500000
policy amount, amount of a policy — сумма полиса
a policy expires, a policy lapses, a policy matures — срок действия полиса истекает
expired [lapsed, matured\] policy — истекший [прекративший действие\] полис
policy endorsement, endorsement to a policy, policy rider, rider to a policy — приложение [дополнение\] к полису
Syn:See:cargo policy, commercial policy 2), tenant's policy, accident policy, annual policy, annuity policy, assessable policy, automobile liability policy, blanket policy, business auto policy, business owners policy, cancellable policy, claims-made policy, combination policy, commercial package policy, convertible policy, dental policy, endowment policy, equity-linked policy, fire policy, floating policy, general liability policy, group policy, homeowner's policy, individual policy, joint policy, life insurance policy, long-term policy, master policy, non-assessable policy, noncancellable policy, non-participating policy, non-qualifying policy, non-tax-qualified policy, occurrence policy, open policy, package policy, paid-up policy, participating policy, partnership policy, personal auto policy, professional liability policy, rated policy, qualifying policy, renewable policy, single premium policy, short-term policy, surplus lines policy, survivorship policy, tax-qualified policy, unit-linked policy, valued policy, certificate of insurance, insurance contract, cover note, policyholder, insurance, assurance, insurance identification card, insurer, insured, insurance money, insured event, insured loss, insurance claim, insurance period, insurance premium, declarations section, coverage part, exclusion, rider
* * *
страховой полис; = insurance policy.* * *. . Словарь экономических терминов .* * *см. agreement -
17 Spediteur
Spediteur m 1. GEN warehouse keeper, warehouse officer; 2. IMP/EXP, LOGIS carrier, forwarder, fwdr, forwarding agent, freight forwarder, (AE) hauler, (BE) haulier, transport agent (der Spediteur organisiert die Beförderung von Gütersendungen durch Frachtführer = carrier oder Verfrachter von Seeschiffen im eigenen Namen für Rechnung eines Dritten, des Versenders = shipper, führt sie u.U. selbst durch und/oder ergänzt sie gegebenenfalls durch selbst erstellte Dienstleistungen, die er als Gesamtleistung an seinen Auftraggeber verkauft)* * *m 1. < Geschäft> warehouse keeper, warehouse officer; 2. <Imp/Exp, Transp> carrier, forwarder (fwdr), forwarding agent, freight forwarder, hauler (AE), haulier (BE), transport agent* * *Spediteur
carrier [and forwarding agent], motor (transportation, US) carrier, [freight] hauler, haulier (Br.), carrying (forwarding) agent, [freight] forwarder, forwarding merchant (house) (US), transport agent, shipper (US), shipping agent (clerk) (US), (Möbel) [furniture] remover;
• bahnamtlicher Spediteur railway express agency (Br.), express agent (US), common carrier (US), (Rollfuhrunternehmen) contract carrier, haulage contractor;
• gewerbsmäßiger Spediteur professional carrier;
• ländlicher Spediteur country shipper (US);
• örtlicher Spediteur local transfer company, local shipper (US);
• übernehmender Spediteur receiving (on-) carrier;
• zustellender Spediteur delivery carrier;
• Ware dem Spediteur übergeben to deliver the goods into custody of the carrier (Br.);
• der Spediteur trägt das volle Risiko carrier’s risk;
• Spediteurbescheinigung carrier’s receipt;
• Spediteurgeschäft carrier’s business;
• Spediteurhaftpflichtversicherung common carrier’s legal liability insurance;
• Spediteurhaftung carrier’s liability, liability of a common carrier;
• Spediteurkonnossement forwarder’s bill of lading;
• Spediteurofferte carrier’s quotation;
• Spediteurpfandrecht carrier’s lien;
• Spediteurübernahmeschein shipping and forwarding receipt, forwarder’s receipt, forwarding agent’s certificate of receipt (FRC). -
18 Eigentümer
Eigentümer
[general] owner, proprietor, proprietary, master, possessor, (Effekten) holder;
• alleinverfügungsberechtigter Eigentümer (Feuerversicherung) sole and unconditional owner;
• derzeitiger Eigentümer owner for the time being;
• eingetragener Eigentümer record (registered, US) owner;
• formeller Eigentümer legal owner;
• gegenwärtiger Eigentümer present owner;
• gutgläubiger Eigentümer bona-fide owner, bona-fide holder (purchaser) for value;
• materieller Eigentümer beneficial owner;
• nachfolgender Eigentümer successor in title;
• rechtmäßiger Eigentümer lawful (true) owner, (Effekten) holder in due course;
• unumschränkter Eigentümer absolute owner;
• vorheriger Eigentümer predecessor in title, previous owner;
• wirklicher Eigentümer real owner;
• wirtschaftlicher Eigentümer equitable owner;
• Eigentümer eines mittleren Betriebes small-business owner;
• Eigentümer zu Bruchteilen severalty owners;
• Eigentümer des belasteten Grundstücks servient owner;
• Eigentümer des herrschenden Grundstücks dominant owner;
• Eigentümer zur gesamten Hand co-parcener, joint owner, (Grundstück) tenants in common;
• Eigentümer einer geborgenen Ladung salvagee;
• Eigentümer eines Landwirtschaftsbetriebes rural property holder;
• Eigentümer eines Werbemittels medium owner;
• enteigneten Eigentümer entschädigen to indemnify the owner of property taken for public use;
• im Eigentümer des Lieferanten verbleiben to remain the property of the seller;
• als Eigentümer verfügen to dispose of property;
• dem rechtmäßigen Eigentümer zurückgeben to return property to its rightful owner;
• zum ursprünglichen Eigentümer zurückkehren to return to its original owner;
• Eigentümer zurückübertragen to reinvest property, to transfer a title back;
• Eigentümerhaftpflicht owner’s liability, liability of the owner;
• Eigentümerhaftpflichtversicherung owner’s [public] liability insurance;
• namentliches Eigentümerverzeichnis register of names of owners, (Grundbuch) proprietorship register (Br.). -
19 empresa
f.1 company.pequeña y mediana empresa small and medium-sized businesslibre empresa free enterpriseempresa conjunta joint ventureempresa filial subsidiaryempresa matriz parent companyempresa privada private companyla empresa privada the private sectorempresa pública public sector firmla empresa pública the public sectorempresa de trabajo temporal temping agencyempresa de transportes haulage firm2 enterprise, undertaking.se embarcó en una peligrosa empresa he embarked on a risky enterprise o undertaking* * *1 (compañía) firm, company2 (dirección) management3 (acción) undertaking, venture\empresa filial subsidiary companyempresa matriz parent companyempresa multinacional multinational companyempresa naviera shipping companylibre empresa free enterprise* * *noun f.1) company, corporation, firm, business2) undertaking, venture* * *SF1) (=tarea) enterprise2) (Com, Econ) (=compañía) firm, companyempresa funeraria — undertaker's, mortician's (EEUU)
3) (=dirección) managementla empresa lamenta que... — the management regrets that...
* * *1)a) ( compañía) company, firm (BrE)b) ( dirección) management2) (tarea, labor) venture, undertaking* * *1)a) ( compañía) company, firm (BrE)b) ( dirección) management2) (tarea, labor) venture, undertaking* * *empresa11 = business [businesses, -pl.], commercial firm, company, corporation, firm, business enterprise, outfit, business interest, business firm, industrial firm, commercial enterprise, operating company.Nota: Perteneciente a un grupo.Ex: To a small or mid-sized business, information is critical for effective planning, growth and development.
Ex: Difficulties over access to these can arise when research project has been financed by a scientific organization or commercial firm who have an interest in maintaining security.Ex: Among the companies offering 'Mice' are Microsoft, Vision and Apple, but more are anticipated.Ex: The main form of knowledge transfer and the basis for decision making within corporations has not been a paper, a document or a detailed report, but a set of overhead slides and the discussions around them.Ex: The European Development Fund finances projects in overseas countries for which European-based firms can supply equipment and know-how.Ex: The 'Books at work' project in Kalmar in southern Sweden is the result of collaboration between trade unions, business enterprises and the public library.Ex: The author compares the advantages and disadvantages of buying from the larger established companies and smaller outfits.Ex: As an example, the University of Hawaii libraries have installed an online catalogue on which they will hang a special assortment of databases that are needed by Hawaii and Pacific business interests.Ex: Collection and preservation of records is an expensive pursuit and the task of persuading cost conscious business firms that they ought to preserve their records is an unenviable one.Ex: In libraries serving industrial firms, for example, the cost of not finding information may be high; this is why 'hard headed businessmen' add to their overheads by paying for extensive library services.Ex: Some commercial enterprises subsidise satellite communications for academic institutions.Ex: In the future, these files will be made readily accessible to other Glaxo operating companies through the use of computers.* a cuenta de la empresa = at company expense.* administración de empresas = business administration.* admnistrador de empresa = firm administrator.* archivo de empresa = business archives.* biblioteca de empresa = commercial library, industrial library, corporate library, company library, business library.* bibliotecario de empresa = industrial librarian.* comida de empresa = company dinner.* como las empresas = business-like.* conglomerado de empresas = conglomerate.* contratación de personal cualificado de otras empresas = lateral hiring.* curso mixto de clases y práctica en la empresa = sandwich course.* dejar la empresa = jump + ship.* de la propia empresa = company-owned.* de toda la empresa = systemwide.* director de empresa = company director.* directorio de empresas en base de datos = corporate directory database, company directory database.* documentación de empresas = business record.* empresa afiliada = sister company.* empresa comercial = commercial agency, commercial vendor, commercial business, business firm.* empresa con solera = established player.* empresa consolidada = established player.* empresa constructora = property developer.* empresa consumada = established player.* empresa de búsqueda personalizada de ejecutivos = headhunter.* empresa de cobro de deudas = debt collection agency.* empresa de contabilidad = accounting firm.* empresa dedicada a la venta por correo = mail order company.* empresa dedicada al desarrollo de productos = product developer.* empresa dedicada a los sondeos de opinión = polling firm, polling agency.* empresa dedicada al proceso del cereal = corn processor.* empresa de grandes derroches = high roller.* empresa de investigación = research firm.* empresa de la limpieza = cleaning firm.* empresa de liempza = cleaning business.* empresa de limpieza = janitorial business.* empresa de medios de comunicación = media company.* empresa de mudanzas = mover.* empresa de nuestro grupo = sister company, sister organisation.* empresa de nueva creación = this sort of thing, startup [start-up].* empresa de ordenadores = computer company.* empresa de reparto de paquetes = package delivery company.* empresa de seguridad = security firm.* empresa de servicios = service organisation, service agency, service company.* empresa de servicios de información = information broker, broker, information broking.* empresa de servicio social = social utility.* empresa de servicios públicos = public utility, utility company.* empresa de solera = established player.* empresa de telecomunicaciones = computer bureau.* empresa de trabajo = industrial affiliation.* empresa de un grupo = operating company.* empresa de viajes = travel company.* empresa en la que sólo pueden trabajar empleados que pertenezcan a un sindic = close shop.* empresa farmacéutica = drug company.* empresa filial = subsidiary company.* empresa hipotecaria = mortgage company.* empresa industrial = industrial firm.* empresa organizadora de congresos = conference organiser.* empresa privada = private vendor, private company, private business, private firm.* empresa pública = civilian employer, public firm.* empresas americanas, las = corporate America.* empresa sindicada = union shop.* empresa televisiva = television company.* empresa transportadora = shipper, shipping agent.* en toda la empresa = company-wide, systemwide.* específico de las empresas = company-specific.* fusión de empresas = consolidation.* gasto de empresa = business expense.* gestión de empresas = business management.* grupo de empresas = business group.* guardería de la empresa = workplace crêche.* información sobre empresas = business intelligence.* intranet de empresa = corporate intranet.* libro de empresa = organisation manual.* mercado de la empresa = corporate market.* mundo de la empresa = business world.* mundo de la empresa, el = corporate world, the.* mundo de las empresas = business environment.* página web de empresa = business site, corporate site.* para toda la empresa = company-wide, enterprise-wide.* partícipe en la empresa = corporate insider.* patrocinado por la propia empresa = company-sponsored.* pequeña empresa = small business.* persona de la propia empresa = insider.* programa de prácticas en la empresa = internship program(me), internship.* programa mixto de clases y práctica en la empresa = sandwich programme.* propiedad de la empresa = company-owned.* PYME (Pequeña y Mediana Empresa) = SME (Small and Medium Sized Enterprise).* que afecta a toda la empresa = enterprise-wide.* sitio web de empresa = business site, corporate site.* trabajador cualificado contratado de otra empresa = lateral hire.* ya parte de la empresa = on board.empresa22 = enterprise, scheme, venture, quest, operation, undertaking.Ex: Only those who have attempted to edit the proceedings of a conference can appreciate the magnitude and scope of such an enterprise.
Ex: There are forty-six centres in twenty-five countries participating in the scheme.Ex: However rudimentary or advanced the system, and no matter what the age of the children involved, certain matters should be considered before setting out on the venture.Ex: It is a quest without a satisfactory conclusion - a holy grail of librarianship.Ex: When he was younger he really turned the library around, from a backwater, two-bit operation to the respected institution it is today.Ex: Since the file from 1966-1975 contains some 2,500,000 references, a search of the complete data base is a fairly large-scale undertaking.* empresa descabellada = fool's errand.* empresa próspera = success story.* * *A1 (compañía) company, firm ( BrE)empresa filial subsidiary company2 (dirección) managementla empresa no se hace responsable de … the management cannot accept liability for …Compuestos:start-uppublic utility company, public utilitysponsors (pl) ( of an artistic event)private sector companypublic sector companyraiderB (tarea, labor) venture, undertakingnos hemos embarcado en una arriesgada empresa we've undertaken a risky venture* * *
empresa sustantivo femenino
1 ( compañía) company, firm (BrE);
2 (tarea, labor) venture, undertaking
empresa sustantivo femenino
1 Com Ind company, firm
empresa pública, state-owned company
2 (proyecto, tarea) undertaking, task: es una empresa muy arriesgada, it's a very risky venture
' empresa' also found in these entries:
Spanish:
administración
- ámbito
- amenaza
- asegurar
- bacalao
- casa
- CEPYME
- compañía
- constructor
- constructora
- contabilidad
- contrata
- dar
- decorar
- deficitaria
- deficitario
- definitivamente
- departamento
- depurar
- dirección
- dirigir
- diversificarse
- económica
- económico
- ejecutiva
- ensalzar
- entablar
- escala
- escáner
- espaldarazo
- estatal
- estructuración
- forjar
- gestión
- hipotecar
- hostelería
- imagen
- imposición
- inspección
- juez
- lanzamiento
- ligarse
- llevar
- mecánica
- nacional
- negocio
- negrera
- negrero
- patrón
- patrona
English:
administration
- amount to
- association
- audit
- backbone
- bankrupt
- base
- be
- being
- boss
- branch out
- builder
- business
- by-law
- carrier
- climb down
- cock-up
- collapse
- come in
- company
- creativity
- credit bureau
- dark horse
- deal with
- department
- developer
- disorganized
- division
- do
- down-market
- effective
- engineer
- enter
- enterprise
- equal
- established
- exploit
- firm
- fixture
- float
- flourish
- go down
- go under
- head
- house
- in-house
- insider
- intimidate
- launch
- launching
* * *empresa nf1. [sociedad] company;pequeña y mediana empresa small and medium-sized business;prohibido fijar carteles: responsable la empresa anunciadora [en letrero] post o stick no bills: advertisers will be held liableempresa común joint venture;empresa conjunta joint venture;empresa filial subsidiary;empresa funeraria undertaker's;empresa júnior junior enterprise, = firm set up and run by business studies students;empresa libre, libre empresa free enterprise;empresa matriz parent company;empresa mixta mixed company;empresa privada private company;empresa pública public sector firm;empresa punto com dot.com (company);empresa de seguridad security firm;empresa de servicio público public utility, US public service corporation;empresa de servicios service company;Urug empresa unipersonal sole trader, one person business2. [dirección] management;las negociaciones con la empresa the negotiations with management3. [acción] enterprise, undertaking;se embarcó en una peligrosa empresa he embarked on a risky enterprise o undertaking* * *f1 company;gran empresa large company;pequeña empresa small business;mediana empresa medium-sized business2 figventure, undertaking* * *empresa nf1) compañía, firma: company, corporation, firm2) : undertaking, venture* * *empresa n -
20 reserve
(res.)1. n ком. резерв; запас; a резервний; запасний; 2. n фін., бухг. резерв; a резервний1. певна кількість чого-небудь, що зберігається для використання; 2. нагромаджений дохід, що утворюється за рахунок перевищення доходів над витратами (surplus) та з прибутків═════════■═════════actual reserve фактичний запас; adjusted reserves скориговані резерви; advertising reserve резерв на рекламу; aggregate reserves сукупні резерви; amortization reserve резерв на амортизацію; appropriated reserves цільові резерви; assets valuation reserve резерв оцінки майна; available reserves вільний резерв • ліквідні резерви; bad debt reserve резерв на покриття безнадійних боргів; bank reserve резерв банку; bonus reserve резерв на пільги за оплатою страхових внесків; borrowed reserves резерв, одержаний шляхом позик; buried reserve прихований резерв; business reserves торговельні запаси; capacity reserves резерв виробничих потужностей; capital reserve капітальні резерви; capital redemption reserve резерв для сплати строкових привілейованих акцій • резерв на сплату капіталу; capital revaluation reserve резерв на переоцінку капіталу; cash reserve готівковий резерв • касовий резерв; claims reserve резерв на майбутні виплати страхового відшкодування; commercial reserves промислові запаси; commodity reserves товарні резерви; contingency reserve резерв на непередбачені витрати • резерв на покриття надзвичайних втрат; currency reserves валютні резерви; deficiency reserve резерв на випадок недостачі; depreciation reserve резерв на амортизацію; dividend equalization reserve резерв для підтримання рівня дивіденду • резерв на вирівнювання дивіденду; dollar reserve доларовий резервний фонд; emergency reserve резерв на непередбачені обставини; equalization reserve вирівнюючий резерв; excess reserves надлишкові резерви; explored reserves розвідані запаси; external reserves валютні резерви; financial reserves фінансові резерви; first line reserves централізовані валютні резерви; food reserves запаси харчових продуктів • харчові резерви; foreign currency reserves валютні запаси • валютні резерви; fractional reserves часткові резерви; free reserves вільні резерви банків; funded reserve запасний капітал; general reserve загальний резерв; general contingency reserve загальний резерв на непередбачені обставини; gold reserve золотий запас • запаси золота; gold and foreign exchange reserves золотовалютні резерви; government reserves державні запаси • державні резерви; hidden reserves приховані резерви; industrial reserves запаси промислових фірм; inflationary reserve запас на випадок інфляції; insurance reserve страховий резерв; interest reserve резерв для оплати відсотків; international monetary reserves міжнародні валютні резерви; inventory reserve запасний резерв; investment reserve інвестиційний фонд; labour reserves трудові резерви; land reserves земельні резерви; legal reserve обов'язковий резерв; legal minimum reserve мінімальний встановлений законом резерв • мінімальний обов'язковий резерв; liability reserves резерви проти зобов'язань; liquid reserves ліквідні резерви; material reserves матеріальні резерви; minimum reserve мінімальний запас; monetary reserve валютний резерв; money reserve грошовий резерв; naked reserve чистий резерв; net reserve резерв страхових внесків • теоретичний резерв страхових внесків; nonborrowed reserves власні резерви; official reserves офіційні резерви; official gold reserve офіційний золотий запас; operating reserve оперативний резерв; pension reserve пенсійний фонд; pension plan liability reserve резерви проти зобов'язань пенсійного плану; personnel reserve кадровий резерв; possible reserves потенційні резерви; potential mineral reserves потенційні запаси корисних копалин; premium reserve страховий резерв; prescribed reserve запроваджений законом резерв; primary reserve касовий резерв • первинні резерви; production reserves резерви виробництва; productive capacity reserve резерв виробничих потужностей; qualifying reserve неамортизований резерв; raw material reserves сировинні резерви; redemption reserve резерв для викупу • резерв для сплати; replacement reserve резерв на заміну; required reserves обов'язкові резерви; revaluation reserve резерв на переоцінку капіталу • резерв на переоцінку; revenue reserves резерви, створені з прибутку; secondary reserves вторинні резерви; secret reserves приховані резерви; sinking-fund reserve фонд сплати • викупний фонд; special reserve резерв спеціального призначення; statutory reserve статутний резерв • встановлений законом резерв; stock reserve складський запас; strategic reserve «стратегічні запаси; surplus reserve резервний капітал • надлишковий резерв; tax reserve резерв на сплату податків; undisclosed reserves приховані резерви; undistributable reserves капітальні резерви; untapped reserves невикористані резерви; valuation reserve резерв переоцінки активів; visible reserves відкриті резерви; working reserve резерв оборотного капіталу; world reserves світові запаси═════════□═════════reserve account резервний рахунок; reserve against unsettled claims резерв для несплачених вимог; reserve aggregate загальний резерв; reserve allocation principle принцип розподілу резерву; reserve capital резервний капітал; reserve coverage резервне покриття; reserve currency резервна валюта; reserve for amortization резерв на амортизацію; reserve for bad debts резерв на покриття безнадійних боргів; reserve for contingencies резерв на непередбачені витрати; reserve for debt redemption резерв на сплату заборгованості; reserve for depreciation резерв на амортизацію; reserve for doubtful accounts резерв на покриття сумнівних боргів; reserve for expected losses резерв для покриття передбачених збитків; reserves for exports запаси експортних товарів; reserve for increased risk резерв на випадок підвищеного ризику; reserve for obsolescence резерв на заміну застарілого устаткування; reserve for outstanding liability резерв на покриття простроченого боргу; reserve for overheads резерв на покриття накладних витрат; reserve for taxes податковий резерв; reserve fund резервний фонд; reserve fund account рахунок резервного фонду; reserve fund cover покриття резервного фонду; reserve fund distribution розподіл резервного фонду; reserve money резерв грошових засобів; reserve on hand готівковий резерв; reserve price резервна ціна; reserve ratio норма резервного покриття • резервна норма; to accumulate reserves нагромаджувати/нагромадити резерви; to build up reserves створювати/створити резерви; to draw on reserves отримувати/отримати з резервів • брати/взяти з резервів; to increase reserves збільшувати/збільшити резерви; to maintain reserves утримувати/утримати резерви; to put aside as a reserve відкладати/відкласти на випадок резерву; to put in reserve поміщати/ помістити в резерв; to set up reserves створювати/створити резерви; to transfer to reserves переносити/перенести в резерв* * *
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