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81 wash sale
1) фин., бирж. фиктивная сделка (купля ценной бумаги и ее продажа (или наоборот) через очень короткое время для получения прибыли, воздействия на рыночные цены, создания видимости активной торговли)See:daisy chain 2)2) фин., бирж. отмывочная продажа (запрещенная практика продажи ценной бумаги с убытком и покупки такой же бумаги для уменьшения суммы уплачиваемых налогов)Syn:See:
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"отмывочная" продажа: 1) купля ценной бумаги и ее продажа (или наоборот) через очень короткое время (или одновременно) для получения прибыли, воздействия на рыночные цены, создания видимости активной торговли (США); в настоящее время преследуется регулирующими органами; 2) запрещенная практика продажи ценной бумаги с убытком и покупкой такой же бумаги для уменьшения суммы уплачиваемых налогов; правила Службы внутренних доходов США запрещают учет таких убытков для целей налогообложения в течение 30 дней после продажи бумаги; с 1984 г. такие правила распространяются на всех налогоплательщиков; см. thirty-day wash rule.* * ** * *. A tax term describing the sale of stock or securities and the purchase of identical securities within 30 days before or after the sale. For tax purposes, any losses on the transaction are disregarded. . Small Business Taxes & Management 2 .* * *Ценные бумаги/Биржевая деятельностьфиктивная продажа с последующей перепродажей через короткое время для получения прибыли -
82 yield to maturity
сокр. YTM фин. доходность к погашению [при погашении\] (доходность, которую может получить инвестор при соблюдении условия, что он сохранит ценную бумагу до первоначально установленного срока погашения)Syn:See:
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abbrev.: YTM yield to maturity доходность при погашении: расчет реальной доходности актива, если его держать до срока погашения; учитывается ставка купона, величина процентного периода, покупная цена, цена при погашении, срок до погашения; можно сказать, что доходность при погашении равна дисконтной ставке, при которой будущие доходы будут эквивалентны сегодняшней стоимости ценной бумаги; также называется "внутренней ставкой доходности"; = internal rate of return; maturity yield; redemption yield; см. flat yield;* * *. Процентная ставка дохода, выплачиваемого по облигации, векселю или иной ценной бумаге с фиксированной процентной ставкой, в том случае, если вы покупаете и держите ее до даты погашения. Доходность к погашению рассчитывается на основе купонной ставки, длительности периода до погашения и рыночной цены. Предполагается, что купонный процент, выплачиваемый в течение срока действия облигации, будет реинвестирован по той же ставке . A method of calculating the yield on a bond that takes into account not only the periodic interest payments and the purchase price, but also the return of principal at maturity. (See Current Yield above.) Инвестиционная деятельность . -
83 HIP
1) Общая лексика: hum. сокр. Hsc Interacting Protein, Home Information Pack2) Компьютерная техника: Hard Interlacing Picture, Highly Individualized Places, Human Information Production3) Медицина: heat-inactivated plasma4) Американизм: Honor In Politics, Honor Intellectual Property5) Спорт: Hasn't Improved Play6) Военный термин: Hawk improvement program, Howitzer Improved Program, habitability improvement plan, helicopter improvement program, hospital improvement program, howitzer improvement program7) Техника: Hanford Isotopes Plant, Harpoon indicator panel, highly ionized plasma, высокоинтегрированное защитное устройство8) Религия: High Impact Praise9) Юридический термин: Healthfully Involved Peers, Human And Intellectual Property10) Музыка: Here In Person11) Оптика: hot isostatic pressing12) Телекоммуникации: Holes In Phonebooks13) Сокращение: HAWK Improvement Program (USA), Health Insurance Plan, Hot Isostatic Press, Howitzer Improvement Program (USA)14) Университет: Headship Induction Programme, Humanities Interdisciplinary Program15) Физика: Hot Isostatic Process, Hot Isostatic Processing16) Физиология: Health Improvement Project, Health Information Project, Help For Incontinent People17) Биотехнология: Haploinsufficiency profiling18) Транспорт: Handling Improvement Project19) Фирменный знак: Haight Independent Proprietors, Harlem Irving Plaza20) СМИ: Health In Perspective21) Деловая лексика: Honesty Integrity And Professionalism22) Сетевые технологии: HSSI Interface Processor, Host Information Program, Host Input Process, Host Interface Portal23) Океанография: Highly Improvised Performance24) Безопасность: Hacking In Progress, Health Information Privacy25) Маркетология: High Involvement Product (A marketing term for a product which requires a high amount of thought before purchase.)26) Общественная организация: Hot In Place -
84 Simon Magus
Религия: родоначальник всех ересей, (Fl. 1st century AD, practitioner of magical arts who offered to purchase from the Apostles Peter and John the supernatural power of transmitting the Holy Spirit, thus giving rise to the term simony) Симон Волхв -
85 hip
1) Общая лексика: hum. сокр. Hsc Interacting Protein, Home Information Pack2) Компьютерная техника: Hard Interlacing Picture, Highly Individualized Places, Human Information Production3) Медицина: heat-inactivated plasma4) Американизм: Honor In Politics, Honor Intellectual Property5) Спорт: Hasn't Improved Play6) Военный термин: Hawk improvement program, Howitzer Improved Program, habitability improvement plan, helicopter improvement program, hospital improvement program, howitzer improvement program7) Техника: Hanford Isotopes Plant, Harpoon indicator panel, highly ionized plasma, высокоинтегрированное защитное устройство8) Религия: High Impact Praise9) Юридический термин: Healthfully Involved Peers, Human And Intellectual Property10) Музыка: Here In Person11) Оптика: hot isostatic pressing12) Телекоммуникации: Holes In Phonebooks13) Сокращение: HAWK Improvement Program (USA), Health Insurance Plan, Hot Isostatic Press, Howitzer Improvement Program (USA)14) Университет: Headship Induction Programme, Humanities Interdisciplinary Program15) Физика: Hot Isostatic Process, Hot Isostatic Processing16) Физиология: Health Improvement Project, Health Information Project, Help For Incontinent People17) Биотехнология: Haploinsufficiency profiling18) Транспорт: Handling Improvement Project19) Фирменный знак: Haight Independent Proprietors, Harlem Irving Plaza20) СМИ: Health In Perspective21) Деловая лексика: Honesty Integrity And Professionalism22) Сетевые технологии: HSSI Interface Processor, Host Information Program, Host Input Process, Host Interface Portal23) Океанография: Highly Improvised Performance24) Безопасность: Hacking In Progress, Health Information Privacy25) Маркетология: High Involvement Product (A marketing term for a product which requires a high amount of thought before purchase.)26) Общественная организация: Hot In Place -
86 security
security см. agency securities ; bearer security; bellwether security; bill; bond; book-entry security; borrow-pledge security loan; cash security loan; certificate of deposit; certificates of accrual on Treasury securities ; Continuously Offerred Longer-Term Securities ( COLTS) ; convertible ; covered option securities ; debt security; foreign-aimed security ; gilt-edged securities ; government security dealer; investment securities; listed security; marketable securities; mortgage-backed security ; note; off-the-run security; option; pass-thoughs ; purchase money security interest ; registered security ; Separate Trading of Registered Interest and Principal of Securities Program (STRIPS) ; step-down ; step-up ; sterling transferable accruing government securities (STAGs) ; stock; swap; tap security; underlying ; unlisted ; unlisted securities market ; warrant into government securities( WINGS) ; when issued (wi) security ; zero coupon Eurosterling bearer registered accruing securities
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87 Placed in service
. Strictly a tax term. You can only start depreciating property (or take a Sec. 179 expense election) when the property is 'placed in service.' That means when the property is available for use in its assigned function. For example, you purchase a machine and it's not delivered until 1997. Even though you may have paid for the machine in 1996, you can't begin depreciation until 1997. Similarly, if the machine is delivered in 1996, but the technicians didn't arrive to install and test the machine until 1997, you can't begin depreciation until 1997. . Small Business Taxes & Management 2 .* * *термин, применяемый в отношении оборудования, которое поставлено на площадку арендатора, но не смонтировано -
88 contract
1) контракт; подряд; договор || заключать контракт; подрядиться2) сокращаться, снижаться (об экономике в период спада) -
89 advertising
реклама; рекламирование• -
90 security
1) безопасность2) защита, охрана3) обеспечение, гарантия, залог (по ссуде, кредиту)5) pl ценные бумаги• -
91 credit
['kredɪt]n1) честь, похвала, заслугаThe credit of inventing coined money has been claimed for the Persians. — Честь изобретения чеканных монет приписывали персам.
This is much credit to you. — Это большая честь для вас.
He passed all his exams with credit. — Он отлично выдержал все экзамены.
- one's credit- do smb credit
- give smb credit
- do smth with credit2) кредитThe bank offers good credit facilities. — Банк предлагает хорошие условия кредитования
- jumbo credit- revolving credit
- soft credit
- stale credit
- commercial credit
- long-term credit
- low-interest credit
- credit facilities
- credit payments
- credit rating
- credit sale
- credit purchase
- credit card
- credit risk- credit on easy terms- credit on mortage
- letter of credit
- irrevocable and confirmed letter of credit
- on credit
- give a credit
- arrange a credit with a bank
- block credits
- have credits
- use credits
- ask for a credit
- be in credit with a shop
- refuse smb a credit
- open smb a credit
- open a letter of credit with a bank
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92 note issuance facility
сокр. NIFфин. программа выпуска евронот (любая программа по выпуску евронот с банковской поддержкой: банк принимает простые векселя со сроками 3-6 месяцев от заемщиков и затем перепродает их на рынках евровалют)Syn:The new English-Russian dictionary of financial markets > note issuance facility
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93 soft dollaring
See:Another reason managers are interested in controlling client commissions deserves special attention. "Soft dollaring" has got to be one of the most misunderstood and controversial practices in the money management business. The very term "soft dollars" suggests something shady and conjures up images of money exchanging hands in dark alleyways. Among laymen, soft dollars may be confused with "soft money" political contributions. There is a thin connection between "soft dollars" and "soft money." Since brokerage firms are not subject to the same rules pertaining to political contributions as municipal underwriting firms, large "soft money" contributions from owners of brokerage firms do find their way into politicians' coffers more easily than contributions from underwriters. However, it is important to not confuse the two terms.So what is "soft dollaring?" Soft dollaring is the practice whereby money managers use client brokerage commissions to purchase investment research. When a manager pays for products or services with his own money, directly from the research provider, this is referred to as "hard dollars." Payment with client commissions, financed through a brokerage firm, is referred to as "soft dollars." Through soft dollar arrangements money managers are permitted to shift an expense related to the management of assets they would otherwise have to bear, onto their clients. The amount of this research expense the money management industry transfers onto its clients is in the billions annually. As a result, any analysis of the economics of the money management industry should include the effects of soft dollaring; however, we are unaware of any that has. In the institutional marketplace, strange as it may seem, it is possible for a money manager to profit more from soft dollars than from the negotiated asset management fee he receives.The general rule under the federal and state securities laws is that a fiduciary, the money manager, cannot use client assets for his own benefit or the benefit of other clients. To simplify matters greatly, soft dollaring is a legally prescribed exception to this rule. Congress, the SEC and other regulators have agreed that as long as the research purchased assists the manager in making investment decisions, the clients benefit and its legally acceptable. A tremendous amount of strained analysis has gone into the precise policies and procedures that managers must follow in purchasing research with client commission dollars. Over the years a distinction has been made between "proprietary" research or in-house research distributed to brokerage customers without a price tag attached and "independent third-party" research or research written by a third party and sold to managers at a stated price. Third party research has been most frequently criticized because its cost is separately stated and the benefit to managers most obvious. In this latter case, a breach of fiduciary duty seems most glaring. However, it is well known that proprietary research, offered for "free, " is produced to stimulate sales of dealer inventory. So presumably this research lacks credibility and is less beneficial to clients. There have been distinctions drawn between products and services, such as computers, which are "mixed-use, " i.e., which may serve dual purposes, providing both research and administrative uses. An adviser must make a reasonable allocation of the cost of the product according to its uses, the SEC has said. Some portion must be paid for with "hard" dollars and the other with "soft." There are several articles in our Library of Articles that describe soft dollar practices, rule changes and our proposal to Chairman Levitt to reform the soft dollar business.The issue that soft dollaring raises is: when is it acceptable for a manager to benefit from his client's commissions? For purposes of this article we would like to introduce a new and more useful perspective for pensions in their analysis of soft dollars or any other brokerage issue. That is, all brokerage commissions controlled by managers, benefit managers in some way. Brokerage decision-making by managers rarely, if ever, is simply based upon what firm can execute the trade at the best price. Brokerage is a commodity. Almost all brokerage firms offer reasonably competent, "best execution" services. If they didn't, they'd get sued and soon be out of business. Most savvy brokerage marketers don't even try to differentiate their firms with long-winded explanations about best-execution capabilities. Best execution is a given and impossible to prove. If you want to understand how your money manager allocates brokerage, study his business as a whole, including his marketing and affiliates-not just the investment process.The new English-Russian dictionary of financial markets > soft dollaring
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94 sale
1. n продажа; сбытbill of sale — закладная; купчая
these goods have a good sale — эти товары хорошо идут, это ходкие товары
to find a quick sale — быстро распродаваться, расходиться ; пользоваться спросом
2. n торговля; торговая сделка3. n продажа с аукциона, продажа с торгов4. n часто распродажа по сниженным ценамon sale — продающиеся по сниженным ценам, уценённые
Синонимический ряд:1. discount (noun) bankruptcy sale; bargain; clearance; closeout; discount; dumping; markdown; reduction; sellout; special2. selling (noun) business; commerce; deal; marketing; selling; trade; traffic; transaction; vendingАнтонимический ряд:
См. также в других словарях:
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Straw purchase — Under United States federal gun laws, a straw purchase is any purchase from a dealer holding a Federal Firearms License where the buyer conducting the transaction is not the actual purchaser , but is acting as a proxy for another person. Although … Wikipedia