-
1 combustible fossile
ископаемое топливо
—
[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
fossil fuel
The energy-containing materials which were converted over many thousands of years from their original form of trees, plants and other organisms after being buried in the ground. Physical and chemical processes occurred in the Earth's crust that changed them into coal, peat, oil or natural gas. (Source: WRIGHT)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
Франко-русский словарь нормативно-технической терминологии > combustible fossile
-
2 Brennstoff (fossil)
ископаемое топливо
—
[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
fossil fuel
The energy-containing materials which were converted over many thousands of years from their original form of trees, plants and other organisms after being buried in the ground. Physical and chemical processes occurred in the Earth's crust that changed them into coal, peat, oil or natural gas. (Source: WRIGHT)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
Немецко-русский словарь нормативно-технической терминологии > Brennstoff (fossil)
-
3 fossil fuel
горючее полезное ископаемое
Полезное ископаемое, содержащее горючие компоненты и используемое в качестве источника тепловой энергии и для технологических целей.
[ ГОСТ Р 50544-93]Тематики
EN
DE
FR
ископаемое топливо
—
[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
fossil fuel
The energy-containing materials which were converted over many thousands of years from their original form of trees, plants and other organisms after being buried in the ground. Physical and chemical processes occurred in the Earth's crust that changed them into coal, peat, oil or natural gas. (Source: WRIGHT)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
Англо-русский словарь нормативно-технической терминологии > fossil fuel
-
4 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining.
См. также в других словарях:
Players who have converted from one football code to another — There are many players who have converted one football code to another or even changed from other sports at a professional or representational level.In some countries where the practice is common they are known simply as football code converts… … Wikipedia
Converted — Convert Con*vert , v. t. [imp. & p. p. {Converted}; p. pr. & vb. n. {Converting}.] [L. convertere, versum; con + vertere to turn: cf. F. convertir. See {Verse}.] 1. To cause to turn; to turn. [Obs.] [1913 Webster] O, which way shall I first… … The Collaborative International Dictionary of English
Converted guns — Convert Con*vert , v. t. [imp. & p. p. {Converted}; p. pr. & vb. n. {Converting}.] [L. convertere, versum; con + vertere to turn: cf. F. convertir. See {Verse}.] 1. To cause to turn; to turn. [Obs.] [1913 Webster] O, which way shall I first… … The Collaborative International Dictionary of English
Converted wetland — Under the swampbuster program, converted wetlands are wetlands that were drained or altered to improve agricultural production after December 23, 1985, the date swampbuster was enacted. On lands with this designation, no drainage maintenance and… … Wikipedia
Converted barn — A converted barn The Conversion of Barns involves the conversion of old farming barns to commercial or residential use structures. Many older farm buildings are being converted for holiday use. This is partly due to modern farming practices… … Wikipedia
List of people who converted to Christianity — Converts to Christianity C. S. Lewis • M. Fuchida • C. Soong • B. Jindal • M. Oufkir A. Gbaja Biamila • G. K. Skanderbeg • E. N. Kusturica • C. S. Menem … Wikipedia
List of people who converted to Catholicism — This page lists historic individuals who at some point in their lives, sometimes on their deathbeds, formally adopted the Catholic faith without having been born into it. Individuals who were baptized Catholics, but who as an adult practiced a… … Wikipedia
National broadband plans from around the world — Broadband is a term normally considered to be synonymous with a high speed connection to the internet. The term itself is technology neutral; broadband can be delived by a range of technologies including DSL, LTE or next generation access. This… … Wikipedia
Safavid conversion of Iran from Sunnism to Shiism — The Safavid conversion of Iran from Sunnism to Shiism made Iran the spiritual bastion of Shia Islam against the onslaughts of orthodox Sunni Islam, and the repository of Persian cultural traditions and self awareness of Iranianhood, acting as a… … Wikipedia
Aliyah from Ethiopia — The Jewish aliyah from Ethiopia began during the mid 1970s, during which the majority of the Jewish Ethiopians immigrated to Israel. The eligibility of the Jewish Ethiopians to immigrate to Israel In 1973 the Israeli Ministry of Absorption… … Wikipedia
History of the Scots Guards (from 1946) — The Scots Guards are a regiment of the British Army. The regiment cherishes its traditions, especially on the parade ground where the scarlet uniform and bearskin have become synonymous with the regiment and the other Guards regiments. The… … Wikipedia