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1 principal and charges
Экономика: капитал и издержки -
2 principal and charges
English-russian dctionary of contemporary Economics > principal and charges
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3 principal and charges
English-russian dctionary of diplomacy > principal and charges
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4 principal
1. фін. основна сума; капітал; капітальна сума; 2. сума боргу; 3. ком. довіритель1. сукупні ресурси, що використовуються підприємством; 2. сума позичених грошей, на яку нараховується відсоток (interest); 3. особа, яка надала агентові (agent) або брокерові (broker) право діяти від свого імені═════════□═════════on behalf of a principal від імені довірителя; principal amount сума, на яку нараховуються відсотки • сума позики; principal and agent довіритель і агент • довіритель і торговельний агент; principal and charges капітал і витрати; principal and interest капітал і відсоток • капітал і проценти; principal of the loan основна сума боргу; principal repayment сплачення основної суми; principal sum основна сума; to act for a principal виконувати/виконати функції довірителя* * *капітальна сума; сума основного боргу; принципал; довірник; особа, яка діє від власного імені; основний борг; комітент -
5 principal
1. n1) принципал; доверитель; комитент2) основная сумма (долга, кредита, займа, инвестиций)3) капитал (сумма, на которую начисляются проценты)
- undisclosed principal
- well-established principal
- principals to the contract
- principal and agent
- principal and charges
- principal and interest
- invade the principal2. adjглавный, основнойEnglish-russian dctionary of contemporary Economics > principal
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6 principal
1) принципал; доверитель; комитент2) основная сумма (долга, кредита, займа, инвестиций)3) капитал (сумма, на которую начисляются проценты)• -
7 debt servicing charges
Englisch-Deutsch Fachwörterbuch der Wirtschaft > debt servicing charges
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8 payment
n1) погашение (долга)2) взнос4) pl платежный оборот
- additional payment
- advance payment
- alimony payment
- allowance payment
- amortization payment
- annual payment
- annuity payment
- anticipated payment
- average payment
- back payment
- balloon payment
- benefit payment
- bi-annual payment
- bilateral payments
- bonus payment
- budgetary payments
- cash payment
- cash down payment
- cash payments in advance
- cashless payment
- cheque payment
- clearing payment
- collection payment
- commercial payments
- commission payment
- compensation payment
- compensatory payment
- compulsory payment
- consignment payments
- contractual payments
- contractual termination payments
- coupon payments
- credit payments
- cross-border payments
- currency payments
- current payments
- cyclic interest payment
- debt service payment
- deductible alimony payment
- deferred payment
- delayed payment
- demurrage payment
- direct payment
- direct bonus payment
- direct financial payment
- dividend payment
- dividend payments on equity issues
- down payment
- due payment
- early bird payment
- easy payments
- electronic payments for goods and services
- encouragement payment
- end-of-year payment
- entitlement payment
- excess payment
- exchange payments
- excise payment
- ex gratia payment
- extended payment
- external payments
- extra payment
- facilitation payments
- final payment
- financial payment
- first payment
- fixed payments
- fixed-rate payment
- foreign payment
- franked payments
- freight payment
- full payment
- golden parachute payment
- guarantee payment
- guaranteed payment
- hire payments from leasing of movable property
- housing and communal utilities payments
- immediate payment
- incentive payment
- inclusive payment
- incoming payments
- initial payment
- installment payment
- insufficient payment
- insurance payment
- interest payment
- interim payment
- intermediate payment
- internal payments
- international payments
- irregular payments
- job work payment
- late payment
- lease payment
- licence fee payment
- lump-sum payment
- minimum payment
- monetary payment
- monthly payment
- multilateral payments
- mutual payments
- net payment
- noncash payment
- noncommercial payment
- nontax payment
- obligatory payment
- one-off payment
- one-time payment
- onward payment
- other payments
- outstanding payment
- overdue payment
- overtime payment
- paperless payment
- partial payment
- past due payment
- patent licence payments
- payroll payment
- pension payment
- periodical payments
- preferential payment
- premium payment
- pressing payment
- previous payment
- principal payment
- progress payments
- prolonged payment
- prompt payment
- proportionate payments
- public welfare payments
- punctual payment
- quarter payment
- quarterly payment
- recovering payment
- redundancy payment
- rental payment
- requited payment
- royalty payment
- semi-annual payment
- seniority benefits payment
- separation payment
- settlement payments
- severance payment
- short payment
- sight payment
- single payment
- sinking fund payment
- social payments
- social security payments
- stop payment
- stopped payment
- subsequent payment
- subsidy payment
- successive payments
- sundry payments
- superannuation payments
- supplementary payment
- tax payment
- taxable payments
- terminal payment
- threshold payment
- time payment
- timely payment
- token payment
- transfer payments
- unpaid payment
- unreimbursed payment
- up-front payment
- wage payment
- warranty payment
- weekly payment
- welfare payment
- wrongful payments
- yearly payment
- payment after delivery
- payment against a bank guarantee
- payment against delivery of documents
- payment against dock receipt
- payment against documents
- payment against drafts
- payment against an invoice
- payment against a L/C
- payment against indebtedness
- payment against payment documents
- payment against presentation of documents
- payment against shipping documents
- payment against statement
- payment ahead of schedule
- payment ahead of time
- payment as per tariff
- payment at destination
- payment at sight
- payment before delivery
- payment by acceptance
- payment by cable transfers
- payment by cash
- payment in cash
- payment by cheque
- payment by deliveries of products
- payment by drafts
- payment by the hour
- payment in installments
- payment by installments
- payment by the job
- payment by a L/C
- payment by money transfers
- payment by the piece
- payment by postal transfers
- payment by remittance
- payment by results
- payment by the time
- payment by transfers
- payment for auditing services
- payment for breakage
- payment for carriage of goods
- payment for collection
- payments for credits
- payment for deliveries
- payment for documents
- payment for goods
- payment for honour
- payment for services
- payment for shipments
- payment for technical documentation
- payment forward
- payment for work
- payment from abroad
- payment in advance
- payment in and out of the current account
- payment in anticipation
- payment in arrears
- payment in cash
- payment in clearing currency
- payment in dollars
- payment in due course
- payment in favour of smb
- payment in foreign currency
- payment in full
- payment in gold
- payment in kind
- payment in lieu of vacation
- payment in local currency
- payment in national currency
- payment in part
- payments in settlement
- payment in specie
- payment into an account
- payment into the bank
- payment in total
- payment of an account
- payment of an advance
- payment of an amount
- payment of arrears
- payment of arrears of interest
- payment of an award
- payment of the balance
- payment of a bill
- payment of a bonus
- payment of charges
- payment of charter hire
- payment of a cheque
- payment of claims
- payment of a collection
- payment of a commission
- payment of compensation
- payment of costs
- payment of coupon yield
- payment of customs duties
- payment of damages
- payment of a debt
- payment of demurrage
- payment of a deposit
- payment of dismissal wage
- payment of dispatch
- payment of dividends
- payment of a draft
- payment of dues
- payment of a duty
- payment of expenses
- payment of fees
- payment of a fine
- payment of freight
- payment of gains obtained
- payment of a guarantee sum
- payment of hospital expenses
- payment of an indemnity
- payment of the initial fee
- payment of insurance indemnity
- payment of insurance premium
- payment of interest
- payment of interest on coupons
- payment of interest on deposits
- payment of an invoice
- payment of a margin
- payment of medical expenses
- payment of money
- payment of a note
- payment of past-due interest
- payment of the penalty
- payment of a premium
- payment of principal
- payment of principal and interest
- payment of profits
- payment of property taxes
- payment of remuneration
- payment of restitution
- payment of retention money
- payment of royalty
- payment of salary
- payment of a sum
- payment of taxes
- payment of transportation charges
- payment of unemployment benefits
- payment of wages
- payment on account
- payment on cheque
- payment on a clearing basis
- payment on a collection basis
- payment on a deferred basis
- payment on delivery
- payment on demand
- payment on dividends
- payment on due date
- payment on an invoice
- payment on mortgages
- payment on an open account
- payment on open account billing
- payments on orders
- payment on presentation
- payment on request
- payment on the spot
- payment supra protest
- payment through a bank
- payment through clearing
- payment to the state budget
- payments under a contract
- payments under loans
- failing payment
- in payment
- payment received
- accelerate payment
- accept as payment
- adjust payments
- anticipate payment
- apply for payment
- approve payment
- arrange payment
- authorize payment
- be behind with one's payments
- cease payments
- claim payment
- collect payment
- complete payments
- default on mortgage payments
- defer payment
- delay payment
- demand payment
- do payment
- effect payment
- enforce payment
- exempt from payment
- expedite payment
- fix payment
- forgo payment of a dividend
- forward payment
- fulfil payment
- guarantee payment
- hold up payment
- impose payment
- make payment
- make a cash payment
- miss interest and dividend payments
- negotiate payment of fees
- outlaw payment of bribes
- pass for payment
- postpone payment
- present for payment
- press for payment
- process payment
- prolong payment
- put off payment
- receive payment
- refuse payment
- release from payment
- remit payment
- request payment
- require payment
- reschedule pledged payments
- restructure payments
- resume payments
- secure payment
- settle payments
- speed up payment
- spread payments
- stop payments
- stretch out payments
- suspend payments
- transact payment
- transfer payment
- waive dividend payments
- withhold paymentEnglish-russian dctionary of contemporary Economics > payment
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9 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
10 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.———————————————————————————————————————— -
11 payment
1) платеж, плата, уплата, оплата; погашение (долга)2) взнос4) pl платежный оборот•- make payments "by the first run"There are various internet projects to provide B2B payments without bank intermediation. — Существуют различные проекты использования интернета для осуществления межфирменных платежей без посредничества банков.
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12 Cubitt, William
[br]b. 1785 Dilham, Norfolk, Englandd. 13 October 1861 Clapham Common, Surrey, England[br]English civil engineer and contractor.[br]The son of a miller, he received a rudimentary education in the village school. At an early age he was helping his father in the mill, and in 1800 he was apprenticed to a cabinet maker. After four years he returned to work with his father, but, preferring to leave the parental home, he not long afterwards joined a firm of agricultural-machinery makers in Swanton in Norfolk. There he acquired a reputation for making accurate patterns for the iron caster and demonstrated a talent for mechanical invention, patenting a self-regulating windmill sail in 1807. He then set up on his own as a millwright, but he found he could better himself by joining the engineering works of Ransomes of Ipswich in 1812. He was soon appointed their Chief Engineer, and after nine years he became a partner in the firm until he moved to London in 1826. Around 1818 he invented the treadmill, with the aim of putting prisoners to useful work in grinding corn and other applications. It was rapidly adopted by the principal prisons, more as a means of punishment than an instrument of useful work.From 1814 Cubitt had been gaining experience in civil engineering, and upon his removal to London his career in this field began to take off. He was engaged on many canal-building projects, including the Oxford and Liverpool Junction canals. He accomplished some notable dock works, such as the Bute docks at Cardiff, the Middlesborough docks and the coal drops on the river Tees. He improved navigation on the river Severn and compiled valuable reports on a number of other leading rivers.The railway construction boom of the 1840s provided him with fresh opportunities. He engineered the South Eastern Railway (SER) with its daringly constructed line below the cliffs between Folkestone and Dover; the railway was completed in 1843, using massive charges of explosive to blast a way through the cliffs. Cubitt was Consulting Engineer to the Great Northern Railway and tried, with less than his usual success, to get the atmospheric system to work on the Croydon Railway.When the SER began a steamer service between Folkestone and Boulogne, Cubitt was engaged to improve the port facilities there and went on to act as Consulting Engineer to the Boulogne and Amiens Railway. Other commissions on the European continent included surveying the line between Paris and Lyons, advising the Hanoverian government on the harbour and docks at Hamburg and directing the water-supply works for Berlin.Cubitt was actively involved in the erection of the Crystal Palace for the Great Exhibition of 1851; in recognition of this work Queen Victoria knighted him at Windsor Castle on 23 December 1851.Cubitt's son Joseph (1811–72) was also a notable civil engineer, with many railway and harbour works to his credit.[br]Principal Honours and DistinctionsKnighted 1851. FRS 1830. President, Institution of Civil Engineers 1850 and 1851.Further ReadingObituary, 1862, Minutes of 'the Proceedings of the Institution of Civil Engineers 21:552– 8.LRD -
13 Socialist Party / Partido Socialista
(PS)Although the Socialist Party's origins can be traced back to the 1850s, its existence has not been continuous. The party did not achieve or maintain a large base of support until after the Revolution of 25 April 1974. Historically, it played only a minor political role when compared to other European socialist parties.During the Estado Novo, the PS found it difficult to maintain a clandestine existence, and the already weak party literally withered away. Different groups and associations endeavored to keep socialist ideals alive, but they failed to create an organizational structure that would endure. In 1964, Mário Soares, Francisco Ramos da Costa, and Manuel Tito de Morais established the Portuguese Socialist Action / Acção Socialista Português (ASP) in Geneva, a group of individuals with similar views rather than a true political party. Most members were middle-class professionals committed to democratizing the nation. The rigidity of the Portuguese Communist Party (PCP) led some to join the ASP.By the early 1970s, ASP nuclei existed beyond Portugal in Paris, London, Rome, Brussels, Frankfurt, Sweden, and Switzerland; these consisted of members studying, working, teaching, researching, or in other activities. Extensive connections were developed with other foreign socialist parties. Changing conditions in Portugal, as well as the colonial wars, led several ASP members to advocate the creation of a real political party, strengthening the organization within Portugal, and positioning this to compete for power once the regime changed.The current PS was founded clandestinely on 19 April 1973, by a group of 27 exiled Portuguese and domestic ASP representatives at the Kurt Schumacher Academy of the Friedrich Ebert Stiftung in Bad Munstereifel, West Germany. The founding philosophy was influenced by nondogmatic Marxism as militants sought to create a classless society. The rhetoric was to be revolutionary to outflank its competitors, especially the PCP, on its left. The party hoped to attract reform-minded Catholics and other groups that were committed to democracy but could not support the communists.At the time of the 1974 revolution, the PS was little more than an elite faction based mainly among exiles. It was weakly organized and had little grassroots support outside the major cities and larger towns. Its organization did not improve significantly until the campaign for the April 1975 constituent elections. Since then, the PS has become very pragmatic and moderate and has increasingly diluted its socialist program until it has become a center-left party. Among the party's most consistent principles in its platform since the late 1970s has been its support for Portugal's membership in the European Economic Community (EEC) and the European Union (EU), a view that clashed with those of its rivals to the left, especially the PCP. Given the PS's broad base of support, the increased distance between its leftist rhetoric and its more conservative actions has led to sharp internal divisions in the party. The PS and the Social Democratic Party (PSD) are now the two dominant parties in the Portuguese political party system.In doctrine and rhetoric the PS has undergone a de-Marxification and a movement toward the center as a means to challenge its principal rival for hegemony, the PSD. The uneven record of the PS in general elections since its victory in 1975, and sometimes its failure to keep strong legislative majorities, have discouraged voters. While the party lost the 1979 and 1980 general elections, it triumphed in the 1983 elections, when it won 36 percent of the vote, but it still did not gain an absolute majority in the Assembly of the Republic. The PSD led by Cavaco Silva dominated elections from 1985 to 1995, only to be defeated by the PS in the 1995 general elections. By 2000, the PS had conquered the commanding heights of the polity: President Jorge Sampaio had been reelected for a second term, PS prime minister António Guterres was entrenched, and the mayor of Lisbon was João Soares, son of the former socialist president, Mário Soares (1986-96).The ideological transformation of the PS occurred gradually after 1975, within the context of a strong PSD, an increasingly conservative electorate, and the de-Marxification of other European Socialist parties, including those in Germany and Scandinavia. While the PS paid less attention to the PCP on its left and more attention to the PSD, party leaders shed Marxist trappings. In the 1986 PS official program, for example, the text does not include the word Marxism.Despite the party's election victories in the mid- and late-1990s, the leadership discovered that their grasp of power and their hegemony in governance at various levels was threatened by various factors: President Jorge Sampaio's second term, the constitution mandated, had to be his last.Following the defeat of the PS by the PSD in the municipal elections of December 2001, Premier Antônio Guterres resigned his post, and President Sampaio dissolved parliament and called parliamentary elections for the spring. In the 17 March 2002 elections, following Guterres's resignation as party leader, the PS was defeated by the PSD by a vote of 40 percent to 38 percent. Among the factors that brought about the socialists' departure from office was the worsening post-September 11 economy and disarray within the PS leadership circles, as well as charges of corruption among PS office holders. However, the PS won 45 percent of the vote in parliamentary elections of 2005, and the leader of the party, José Sócrates, a self-described "market-oriented socialist" became prime minister.Historical dictionary of Portugal > Socialist Party / Partido Socialista
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14 De Forest, Lee
SUBJECT AREA: Broadcasting, Electronics and information technology, Photography, film and optics, Recording, Telecommunications[br]b. 26 August 1873 Council Bluffs, Iowa, USAd. 30 June 1961 Hollywood, California, USA[br]American electrical engineer and inventor principally known for his invention of the Audion, or triode, vacuum tube; also a pioneer of sound in the cinema.[br]De Forest was born into the family of a Congregational minister that moved to Alabama in 1879 when the father became President of a college for African-Americans; this was a position that led to the family's social ostracism by the white community. By the time he was 13 years old, De Forest was already a keen mechanical inventor, and in 1893, rejecting his father's plan for him to become a clergyman, he entered the Sheffield Scientific School of Yale University. Following his first degree, he went on to study the propagation of electromagnetic waves, gaining a PhD in physics in 1899 for his thesis on the "Reflection of Hertzian Waves from the Ends of Parallel Wires", probably the first US thesis in the field of radio.He then joined the Western Electric Company in Chicago where he helped develop the infant technology of wireless, working his way up from a modest post in the production area to a position in the experimental laboratory. There, working alone after normal working hours, he developed a detector of electromagnetic waves based on an electrolytic device similar to that already invented by Fleming in England. Recognizing his talents, a number of financial backers enabled him to set up his own business in 1902 under the name of De Forest Wireless Telegraphy Company; he was soon demonstrating wireless telegraphy to interested parties and entering into competition with the American Marconi Company.Despite the failure of this company because of fraud by his partners, he continued his experiments; in 1907, by adding a third electrode, a wire mesh, between the anode and cathode of the thermionic diode invented by Fleming in 1904, he was able to produce the amplifying device now known as the triode valve and achieve a sensitivity of radio-signal reception much greater than possible with the passive carborundum and electrolytic detectors hitherto available. Patented under the name Audion, this new vacuum device was soon successfully used for experimental broadcasts of music and speech in New York and Paris. The invention of the Audion has been described as the beginning of the electronic era. Although much development work was required before its full potential was realized, the Audion opened the way to progress in all areas of sound transmission, recording and reproduction. The patent was challenged by Fleming and it was not until 1943 that De Forest's claim was finally recognized.Overcoming the near failure of his new company, the De Forest Radio Telephone Company, as well as unsuccessful charges of fraudulent promotion of the Audion, he continued to exploit the potential of his invention. By 1912 he had used transformer-coupling of several Audion stages to achieve high gain at radio frequencies, making long-distance communication a practical proposition, and had applied positive feedback from the Audion output anode to its input grid to realize a stable transmitter oscillator and modulator. These successes led to prolonged patent litigation with Edwin Armstrong and others, and he eventually sold the manufacturing rights, in retrospect often for a pittance.During the early 1920s De Forest began a fruitful association with T.W.Case, who for around ten years had been working to perfect a moving-picture sound system. De Forest claimed to have had an interest in sound films as early as 1900, and Case now began to supply him with photoelectric cells and primitive sound cameras. He eventually devised a variable-density sound-on-film system utilizing a glow-discharge modulator, the Photion. By 1926 De Forest's Phonofilm had been successfully demonstrated in over fifty theatres and this system became the basis of Movietone. Though his ideas were on the right lines, the technology was insufficiently developed and it was left to others to produce a system acceptable to the film industry. However, De Forest had played a key role in transforming the nature of the film industry; within a space of five years the production of silent films had all but ceased.In the following decade De Forest applied the Audion to the development of medical diathermy. Finally, after spending most of his working life as an independent inventor and entrepreneur, he worked for a time during the Second World War at the Bell Telephone Laboratories on military applications of electronics.[br]Principal Honours and DistinctionsInstitute of Electronic and Radio Engineers Medal of Honour 1922. President, Institute of Electronic and Radio Engineers 1930. Institute of Electrical and Electronics Engineers Edison Medal 1946.Bibliography1904, "Electrolytic detectors", Electrician 54:94 (describes the electrolytic detector). 1907, US patent no. 841,387 (the Audion).1950, Father of Radio, Chicago: WIlcox \& Follett (autobiography).De Forest gave his own account of the development of his sound-on-film system in a series of articles: 1923. "The Phonofilm", Transactions of the Society of Motion Picture Engineers 16 (May): 61–75; 1924. "Phonofilm progress", Transactions of the Society of Motion Picture Engineers 20:17–19; 1927, "Recent developments in the Phonofilm", Transactions of the Society of Motion Picture Engineers 27:64–76; 1941, "Pioneering in talking pictures", Journal of the Society of Motion Picture Engineers 36 (January): 41–9.Further ReadingG.Carneal, 1930, A Conqueror of Space (biography).I.Levine, 1964, Electronics Pioneer, Lee De Forest (biography).E.I.Sponable, 1947, "Historical development of sound films", Journal of the Society of Motion Picture Engineers 48 (April): 275–303 (an authoritative account of De Forest's sound-film work, by Case's assistant).W.R.McLaurin, 1949, Invention and Innovation in the Radio Industry.C.F.Booth, 1955, "Fleming and De Forest. An appreciation", in Thermionic Valves 1904– 1954, IEE.V.J.Phillips, 1980, Early Radio Detectors, London: Peter Peregrinus.KF / JW -
15 accrued
ACCOUNTANCY accrued charges effets m pl à payer;FINANCE accrued dividends dividendes m pl accrus;ACCOUNTANCY accrued expenses frais m pl cumulés ou accumulés, charges f pl à payer;ACCOUNTANCY accrued income effets ou produit m à recevoir;accrued interest intérêts m pl courus ou échusIn a separate action, Rare Medium and Motient announced today that Motient repaid approximately $26.2 million, including accrued interest, of the $50 million aggregate principal amount of exchangeable notes issued by Motient to Rare Medium by delivering to Rare Medium five million shares of XM Satellite Radio common stock held by Motient.
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16 Truth in Lending Act
Finin the United States, a law requiring lenders to disclose the terms of their credit offers accurately so that consumers are not misled and are able to compare the various credit terms available. The Truth-in-Lending Act requires lenders to disclose the terms and costs of all loan plans, including the following: annual percentage rate, points and fees; the total of the principal amount being financed; payment due date and terms, including any balloon payment where applicable and late payment fees; features of variable-rate loans, including the highest rate the lender would charge, how it is calculated and the resulting monthly payment; total finance charges; whether the loan is assumable; application fee; annual or onetime service fees; pre-payment penalties; and, where applicable, confirm the address of the property securing the loan.Abbr. TILA -
17 interest
'intrəst, ]( American) 'intərist
1. noun1) (curiosity; attention: That newspaper story is bound to arouse interest.) interés2) (a matter, activity etc that is of special concern to one: Gardening is one of my main interests.) interés3) (money paid in return for borrowing a usually large sum of money: The (rate of) interest on this loan is eight per cent; (also adjective) the interest rate.) interés4) ((a share in the ownership of) a business firm etc: He bought an interest in the night-club.) participación5) (a group of connected businesses which act together to their own advantage: I suspect that the scheme will be opposed by the banking interest (= all the banks acting together).) grupo de intereses
2. verb1) (to arouse the curiosity and attention of; to be of importance or concern to: Political arguments don't interest me at all.) interesar2) ((with in) to persuade to do, buy etc: Can I interest you in (buying) this dictionary?) interesar•- interesting
- interestingly
- in one's own interest
- in one's interest
- in the interests of
- in the interest of
- lose interest
- take an interest
interest1 n1. interés2. aficióninterest2 vb interesartr['ɪntrəst]1 (gen) interés nombre masculino■ only three students showed any interest in the subject sólo tres estudiantes mostraron interés en el tema■ what are your interests? ¿cuáles son tus aficiones?3 (advantage, benefit) provecho, beneficio■ it's in your own interest es por tu propio bien, es en tu propio beneficio■ unions look after the interests of their members los sindicatos se ocupan de los intereses de sus afiliados■ they pay interest at 10% on their mortgage pagan un interés del 10% sobre su hipoteca1 interesar■ can I interest you in this catalogue? ¿le interesaría este catálogo?\SMALLIDIOMATIC EXPRESSION/SMALLto bear/earn/pay interest dar interés, devengar interésto lose interest in something perder interés en algoto take an interest in something interesarse por algoto repay something with interest devolver algo con crecesinterest group grupo de interesesinterest ['ɪntrəst, -tə.rɛst] vt: interesarinterest n1) share, stake: interés m, participación f2) benefit: provecho m, beneficio m, interés min the public interest: en el interés público3) charge: interés m, cargo mcompound interest: interés compuesto4) curiosity: interés m, curiosidad f5) color: color m, interés mplaces of local interest: lugares de color local6) hobby: afición fn.• comodidad s.f.• interés (Economía) s.m.• logro s.m.• renta s.f.v.• interesar v.
I 'ɪntrəst1)a) u ( felt by person) interés minterest IN somebody/something/-ING — interés en alguien/algo/+ inf
I have no interest in getting to know them — no tengo ningún interés en conocerlos, no me interesa conocerlos
to show (an) interest — demostrar* interés, mostrarse* interesado
to take (an) interest in something/somebody — interesarse por algo/alguien
b) c ( hobby) interés m2) u ( possessed by object) interés mis this of any interest to you? — ¿esto te interesa?
3) ca) ( stake) participación f, intereses mplb) ( advantage) (often pl) interés mto act in somebody's interest(s) — actuar* en beneficio de alguien
4) u ( Fin) interés mto earn/charge interest of o at five per cent (per annum) — percibir/cobrar un interés del cinco por ciento (al año)
to pay something/somebody back with interest: he repaid my affection with interest me devolvió con creces el cariño que le había dado; they'll pay me back with interest! me las van a pagar con creces!; (before n) interest rate — tasa f or (esp Esp) tipo m de interés
II
transitive verb interesar['ɪntrɪst]can I interest you in a raffle ticket? — ¿le puedo ofrecer un número de rifa?
1. N1) (=curiosity) interés m•
to arouse sb's interest — despertar el interés de algn•
to have an interest in sth — estar interesado en algo•
to lose interest (in sth) — perder el interés (por or en algo)•
of interest, the guidebook describes all the places of interest — la guía describe todos los lugares de interésis this of any interest to you? — ¿te interesa esto?
•
I'm doing it just out of interest — lo hago simplemente porque me interesajust out of interest, how much did it cost? — por simple curiosidad, ¿cuánto costó?
•
to show (an) interest (in sth/sb) — mostrar interés (por or en algo/por algn)•
to take an interest in sth/sb — interesarse por or en algo/por algn2) (=hobby) interés mmy main interest is reading — mi interés principal or mi pasatiempo favorito es la lectura
what are your interests? — ¿qué cosas te interesan?
special interest holidays — vacaciones fpl de grupos con un interés común
3) (=profit, advantage) interés m•
a conflict of interests — un conflicto de intereses•
in sb's interest(s), it is in your own interest to confess — te conviene confesarheart 1., 1), public 1., 2), vested•
they acted in the best interests of their members — obraron en el mejor interés de sus miembros•
he has business interests abroad — tiene negocios en el extranjero•
to have a controlling/ financial interest in a company — tener una participación mayoritaria/tener acciones en una compañía•
to have an interest in sth — (gen) tener interés or estar interesado en algo; (in company) tener participación en algothe West has an interest in promoting democracy there — Occidente tiene interés or está interesado en promover allí la democracia
5) (Econ) (on loan, shares, savings) interés m•
to bear interest — devengar or dar interesesit bears interest at 5% — devenga or da un interés del 5%
•
to earn interest — cobrar intereses•
the interest on an investment — los intereses de una inversiónto repay sth/sb with interest —
I repaid his bad manners with interest! — ¡le devolví los malos modales con creces!
2. VT1) (=arouse interest) interesarit may interest you to know that... — puede que te interese saber que...
can I interest you in a new car? — ¿estaría interesado en comprar un coche nuevo?
2) (=concern) interesar3.CPDinterest charges NPL — intereses mpl
interest group N — grupo m de gente con un mismo interés
interest payments NPL — pago m de intereses
interest rate N — tipo m or tasa f de interés
* * *
I ['ɪntrəst]1)a) u ( felt by person) interés minterest IN somebody/something/-ING — interés en alguien/algo/+ inf
I have no interest in getting to know them — no tengo ningún interés en conocerlos, no me interesa conocerlos
to show (an) interest — demostrar* interés, mostrarse* interesado
to take (an) interest in something/somebody — interesarse por algo/alguien
b) c ( hobby) interés m2) u ( possessed by object) interés mis this of any interest to you? — ¿esto te interesa?
3) ca) ( stake) participación f, intereses mplb) ( advantage) (often pl) interés mto act in somebody's interest(s) — actuar* en beneficio de alguien
4) u ( Fin) interés mto earn/charge interest of o at five per cent (per annum) — percibir/cobrar un interés del cinco por ciento (al año)
to pay something/somebody back with interest: he repaid my affection with interest me devolvió con creces el cariño que le había dado; they'll pay me back with interest! me las van a pagar con creces!; (before n) interest rate — tasa f or (esp Esp) tipo m de interés
II
transitive verb interesarcan I interest you in a raffle ticket? — ¿le puedo ofrecer un número de rifa?
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18 court
суд; зал суду; будівля суду; законодавчі збори; засідання законодавчих зборів; королівський двір; суддя; розм. час, призначений для слухання справи у суді; палацеве прийняттяcourt of appellate jurisdiction — апеляційний суд, апеляційна судова інстанція; суд другої інстанції
court of competent jurisdiction — належна судова інстанція, належний суд
court staffed by professional judges — суд, укомплектований професійними суддями
- court actioncourt's power of judicial review — право судового нагляду, право судового контролю
- court administration
- court and jury
- court appearance
- court-appointed
- court-appointed attorney
- court-appointed expert
- court-appointed lawyer
- court-appointed trustee
- court approval
- court-approved agreement
- court attendant
- court authorization
- court-authorized
- court-baron
- court below
- court brief
- court briefing
- court case
- court challenge of a decision
- court charges
- court Christian
- court christian
- court clerk
- court-committed
- court-committed inmate
- court competence
- court composition
- court costs
- court day
- court decision
- court decree
- court delay
- court determination
- court district
- court expert
- court expert's report
- court fee
- court fees
- court file
- court hearing
- court holding
- court house
- court-house
- court-imposed
- court-imposed fine
- court in banco
- court in bank
- court in camera
- court in session
- court in term time
- court in vacation
- court injunction
- court instance
- court investigator
- court judgement
- court judgment
- court jurisdiction
- court-like
- court-like body
- court-martial
- Court Martial Appeal Court
- court-martial for desertion
- court-martial prisoner
- court-martial summons
- court not of record
- court of admiralty
- court of aldermen
- court of appeal
- court of appeals
- court of appeal ruling
- court of appeals ruling
- court of arbitration
- Court of archdeacon
- court of assize and nisi prius
- court of assizes
- court of auditors
- court of bankruptcy
- court of cassation
- court of chivalry
- court of claims
- court of Common Council
- court of common law
- court of conciliation
- court of construction
- court of criminal appeal
- court of criminal correction
- court of domestic relations
- court of enquiry jurisdiction
- court of inquiry jurisdiction
- court of equity
- court of first appearance
- court of first instance
- court of general jurisdiction
- court of highest resort
- court of honor
- court of honour
- court of impeachment
- court of industrial relations
- court of inquiry
- court of inquiry jurisdiction
- Court of International Trade
- court of judiciary
- court of jurisdiction
- court of justice
- court of last resort
- court of law
- court of limited jurisdiction
- court of military appeals
- court of military justice
- court of nisi prius
- court of original jurisdiction
- court of oyer and terminer
- court of Passage
- court of petty sessions
- court of primary jurisdiction
- court of quarter sessions
- court of record
- court of referees
- court of second instance
- Court of Session
- court of sessions
- court of small claims
- court of special jurisdiction
- Court of St. James
- court of staple
- Court of Star Chamber
- court of summary jurisdiction
- court of summary prosecution
- court of superior jurisdiction
- court of swainmote
- Court of the Archbishop
- court of the communions
- court of the United States
- court of third instance
- court of trial
- court of wards
- court official
- court opinion
- court order
- court-ordered
- court-ordered desegregation
- court orders
- court practice
- court preference
- court president
- court prisoner
- court proceedings
- court procedure
- court processes
- court rate
- court receiver
- court record
- court record
- court records
- court referral
- court register
- court registry
- court report
- court reports
- court reporter
- court rolls
- court-room
- court rules
- court ruling
- court rulings
- court sentence
- court settlement
- court session
- court structure
- court style
- court system
- court taxes
- court trust
- court usage
- court usher
- court victory
- court with lay judges
- courts brief
- courts martial system
- court's approach
- court's budget
- court's calendar
- court's conclusion
- court's consent
- court's construction
- court's conviction
- court's decision
- court's decision for retrial
- court's duty
- court's expert
- court's holding
- court's independence
- court's initial ruling
- court's interpretation
- court's invalidation
- court's judgement
- court's judgment
- court's jurisdiction
- court's jurisprudence
- court's justice
- court's majority
- court's office
- court's offices
- court's opinion
- court's order
- court's position
- court's powers
- court's public session
- court's resolution of a case
- court's role
- court's ruling
- court's rules
- court's satisfaction
- court's unanimous opinion
- court's witness
- court's work -
19 establishment
ɪsˈtæblɪʃmənt сущ.
1) создание, образование, учреждение the establishment of diplomatic relations ≈ установление дипломатических отношений The establishment of the regional government did not end terrorism. ≈ Создание регионального правительства не привело к уничтожению терроризма. Syn: creation
2) учреждение, организация a scientific research establishment ≈ научно-исследовательское учреждение Shops and other commercial establishments remain closed today. ≈ Магазины и другие торговые заведения сегодня закрыты.
3) (the Establishment) а) истэблишмент, правящие круги, влиятельные круги Shopkeepers would once have been pillars of the Tory establishment. ≈ Лавочники когда-то были опорой стоящих у власти консерваторов. the literary establishment ≈ влиятельные литературные круги б) государственная, официальная церковь
4) устроенность (раньше преим. о замужестве или женитьбе) ;
доход, средства к жизни
5) штат, личный состав
6) дом, домочадцы Syn: household установление, основание;
создание, учреждение;
введение - * charges организационные расходы - the * of a new state создание нового государства - the * of Christianity введение христианства учреждение (государственное) ;
организация;
заведение - higher education *s высшие учебные заведения - an * for the maintenance of orphans дом призрения сирот - an * for the training of nurses училище для среднего медперсонала (прочное) положение в обществе;
устроенность;
достаточные средства, постоянный доход - he has in view an * for his daughter он рассчитывает хорошо пристроить свою дочь закон, правило, постановление уложение, кодекс законов хозяйство, семья, дом - principal * (юридическое) место основного жительства или нахождения - to keep a splendid * жить на широкую ногу господствующая, официальная, государственная церковь часто (неодобрительно) господствующая верхушка, правящие круги;
истеблишмент влиятельные круги - health * влиятельные медицинские круги;
организованная медицина - artistic * заправилы мира искусства штатное расписание штат сотрудников - an * of 28 штат в 28 человек( военное) штат личного состава - peace * штаты мирного времени - to be up to * иметь полный штатный состав - to be below * иметь некомплект в личном составе - to be below * иметь неполный комплект положенного по штату имущества banking ~ банковское учреждение business ~ деловое предприятие business ~ деловые круги business ~ торгово-промышленное предприятие commercial ~ торговые круги credit ~ кредитное учреждение establishment введение ~ господствующая верхушка ~ заведение ~ закон ~ истеблишмент ~ истэблишмент;
совокупность основ и устоев государственного и социального строя;
консервативно-бюрократический аппарат сохранения власти;
правящая элита ~ кодекс законов ~ организация ~ основание;
введение ~ основание ~ положение в обществе ~ постановление ~ постоянный доход ~ правило ~ правящие круги ~ предприятие ~ семья ~ создание ~ установление ~ учреждение, заведение;
ведомство ~ учреждение ~ хозяйство, семья, дом;
separate establishment побочная семья ~ хозяйство ~ штат (служащих) ~ штат сотрудников ~ штатное расписание the Establishment государственная церковь ~ of branch образование отделения ~ of branch образование филиала ~ of customs union учреждение таможенного союза ~ of foreign debt образование внешнего долга ~ of letter of credit открытие аккредитива ~ of right установление права industrial ~ промышленное предприятие new ~ новое учреждение permanent ~ постоянно действующее предприятие research ~ научно-исследовательская организация research ~ научно-исследовательское учреждение ~ хозяйство, семья, дом;
separate establishment побочная семьяБольшой англо-русский и русско-английский словарь > establishment
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