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1 спрессовывать в
•The powder can be ( com) pressed into pellets.
Русско-английский научно-технический словарь переводчика > спрессовывать в
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2 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. -
3 risk tracking
упр. отслеживание рисковSee:risk management, risk identification, risk analysis, http:www.microsoft.com/technet/archive/ittasks/plan/teamops/risk.mspx?mfr=true Step 4: Risk Tracking Introduction Risk tracking is the fourth step in the risk management process. In it, the team monitors the status of risks and the actions it has taken to mitigate them. Risk tracking is essential to effective action plan implementation. This means devising the risk metrics and triggering events needed to ensure that the planned risk actions are working. Tracking is the watch dog function of the risk action plan. It is a good idea to include a risk review during regular project reviews and debriefs. This should include assessing the progress of resolving the project's top 10 risks. Risk Status Reporting For project reviews, the team should show the major risks for the project and the status of risk management actions. If project reviews are regularly scheduled (monthly or at major milestones), showing the previous ranking of risks is useful, as is the number of times a risk was in the top 10 risk list. Risk status reporting can identify four possible risk management situations: • A risk is resolved, completing the risk action plan. • Risk actions are tracking the risk management plan, in which case the risk actions continue as planned. • Some risk actions are not tracking the risk management plan, in which case corrective measures should be determined and implemented. • The situation has changed significantly with respect to one or more risks and will usually involve reassessing the risks or replanning an activity. As the project team takes actions to manage risks, the total risk exposure for the project should begin to approach acceptable levels. -
4 Standing Interpretations Committee
орг.сокр. SIC учетhttp:www.accaglobal.com/publications/studentaccountant/31029The board of the International Accounting Standards Committee ( IASC) formed the Standing Interpretations Committee (SIC) in 1997. It was founded with the objective of developing interpretations of International Accounting Standards (IASs) to be applied where the standards are silent or unclear.More specifically the operating procedures of the SIC state their objective is to:review accounting issues that are likely to receive divergent or unacceptable treatment in the absence of authoritative guidance, with a view to reaching a consensus as to the appropriate accounting treatment;carry out the review on a timely basis and within the context of the existing IASs and the IASC’s Framework for the Preparation and Presentation of Financial Statements.The interpretations of potentially contentious accounting issues should enhance the rigorous application and worldwide comparability of financial statements that are prepared using IAS.Англо-русский экономический словарь > Standing Interpretations Committee
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5 probability of default
банк. !Русский аналог: вероятность дефолтаВ рамках рекомендованного Базельским комитетом по банковскому надзору подхода на основе внутренних рейтингов (IRB) - один из основных компонентов риска."См. также: internal ratings-based approach (IRB); risk components"http:www.basel-ii-risk.com/Basel-II/Basel-II-Glossary/Basel-Probability-of-Default-(PD).htmThe Probability of Default is the likelihood that a loan will not be repayed and fall into default. This PD will be calculated for each company who have a loan. The credit history of the counterparty and nature of the investment will all be taken into account to calculate the PD figures. Many banks will use external ratings agencies such as Standard and Poors. However, banks are also encouraged to use their own Internal Rating Methods as well."o Analyse the credit risk aspects of the counterparty;"o Map the counterparty to an internal risk grade which has an associated PD: ando Determine the facility specific PD. This last step will gives a weighted Probability of Default for facilities that are subject to a guarantee or protected by a credit derivative. The weighting takes account of the PD of the guarantor or seller of the credit derivative."• Probability of Default (PD) for the ""Other"" segment: is derived from a credit scoring process for a new customer and behavioral scoring for existing business. The resulting PD is mapped to an internal risk grade."(PD) of an Obligor can be derived from an Internal Rating model that is used and maintained within the business area responsible for the counterparty relationship. For the purposes of the Accord there will be one PD associated with each risk grade representing the probability of Default within a 1 year time period.Англо-русский экономический словарь > probability of default
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6 specialised lending
банк. !http:www.geocities.com/kstability/inbank/basel2/irb.htmlBasel II distinguishes several sub-categories of wholesale lending from other forms of corporate lending and refers to them as specialised lending. The term specialised lending is associated with the financing of individual projects where the repayment is highly dependent on the performance of the underlying pool or collateral. For all but one of the specialised lending sub-categories, if banks can meet the minimum criteria for the estimation of the relevant data inputs, they can simply use the corporate IRB framework to calculate the risk weights for these exposures. However, in recognition that the hurdles for meeting these criteria for this set of exposures may be more difficult in practice, CP3 also includes an additional option that only requires that a bank be able to classify such exposures into five distinct quality grades. CP3 provides a specific risk weight for each of these grades.For one sub-category of specialised lending, 'high volatility commercial real estate' (HVCRE), IRB banks that can estimate the required data inputs will use a separate riskweight formula that is more conservative than the general corporate risk-weight formula in light of the risk characteristics of this type of lending. Banks that cannot estimate the required inputs will classify their HVCRE exposures into five grades, for which CP3 also provides specific risk weightsСпециальные классы задолженности, выделяемые в для индивидуальной оценки рисков подходом IRB согласно рекомендациям Базель-II (Базельского соглашения о достаточности капитала в редакции 2004 г.):целевое финансирование (object finance, OF)краткосрочное финансирование торговых операций (commodities finance, CF)финансирование доходной недвижимости (income-producing real estate, IPRE)финансирование недвижимости с нестабильной доходностью (high-volatility commercial real estate, HVCRE) -
7 con
̈ɪkɔn I гл.
1) учить наизусть, зубрить, заучивать наизусть Syn: learn by heart
2) детально изучать что-л. Syn: examine, study II
1. сущ.;
мор. управление рулем;
контроль за действиями рулевого The captain stands beside the wheel at the con. ≈ Капитан стоит у рулевого колеса и осуществляет управление.
2. гл. определять курс корабля, вести судно, управлять кораблем III сущ.;
сокр. от contra
1) контраргумент an appraisal of the pros and cons ≈ оценка соотношения доводов "за" и "против"
2) голос "против" IV сущ. легкий удар, щелчок Syn: fillip, knock, rap V
1. сущ. афера, мошенничество, надувательство Syn: cheating, underhand action, dishonest action, swindle
2. прил. мошеннический, обманный Syn: fraudulent, roguish
3. гл. мошенничать, надувать con into con out of Syn: cheat, deceive, defraud, delude, diddle
1), gull
2., shaft
3), swindle
2., trick
3.
1) VI сокр. от console консоль( разговорное) учить;
выучивать наизусть;
- to * (over) a lesson вызубрить урок( легкий) удар суставами, "костяшками" пальцев управление рулем вести судно, самолет довод против (чего-л) голос "против";
- the pros and *s голоса за и против против;
- we must consider the reasons * мы должны рассмотреть и возражения;
- to argue pro and * for hours часами обсуждать вопрос, взвешивая все доводы за и против мошенничество;
- * man мошенник, жулик;
- * game мошенничество, обман;
- * artist "артист", мошенник-виртуоз (разговорное) мошенничать;
обманом вовлекать во что-л или выманивать что-л;
- they've *ned me out of all my money они выманили у меня все деньги, они обобрали меня (сленг) заключенный( сленг) преступник, отбывший срок( сленг) хулиган, громила( разговорное) чахотка( музыкальное) с;
- * amore с любовью;
- * affetto с чувством;
- * brio с жаром;
- * anima с воодушевлением con см. com ~ вести судно, управлять кораблем ~ вовлекать обманом ~ голос против ~ довод против ~ sl жулик ~ жульничать, надувать ~ жульнический ~ sl жульничество ~ заучивать наизусть;
зубрить, долбить ~ жарг. мошенничать ~ мошенничество ~ направлять мысль, действия ( человека) ~ обман ~ мор. подача команд рулевому ~ стук conn: conn =con the pros and ~s доводы за и против cons: cons: pros and ~ доводы "за" и "против" -
8 Downing street
1) гос. упр., брит. Даунинг-Стрит (улица в районе Вестминстер г. Лондон, на которой в доме №10 находится лондонская резиденция премьер-министра и зачастую проходят встречи кабинета министров, а в доме №11 — резиденция канцлера казначейства)See:2) гос. упр., брит., перен. Даунинг-Стрит, премьер-министр, премьер; правительство ( Великобритании)A Downing Street spokesman revealed that the plan had still to be approved by the Treasury. — Представитель Даунинг-Стрит [правительства\] заявил, что план еще не был одобрен Казначейством.
Street sources indicate that the Prime Minister has given the go-ahead for the change. — Из правительственных источников стало известно, что премьер-министр дал добро на начало реформ.
Downing Street is angry at suggestions that the treaty will not be ratified. — Премьер недоволен намеками на то, что договор может быть не ратифицирован. www.bartleby.com
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9 сжимать
несовер. - сжимать;
совер. - сжать( кого-л./что-л.) (com) press, squeeze сжимать руку в кулак ≈ make a fist;
to ball/double one's hand into a fist сжимать руку кому-л. ≈ to wring/squeeze smb.'s hand сжимать кольцо окружения (вокруг) воен. ≈ to tighten the ring (round) сжимать зубы ≈ to clench one's teeth сжимать в объятиях ≈ to hugсжим|ать -, сжать (вн.)
1. (давлением уменьшать объём) compress( smth.) ;
squeeze (smth.), перен. cut* down (smth.), reduce( smth.) ;
~ пружину compress a spring;
сжать cpоки tighten the schedule;
2. (сдавливать, стискивать) press (smb., smth.), squeeze (smb., smth.) ;
(стеснять) trap (smth.), сжать чью-л. руку press/squeeze smb.`s hand;
~ кого-л. в объятиях hug smb., ~ кольцо окружения воен. tighten the ring (of troops), close in;
3. (горло, грудь) make* (smth.) contract/tighten;
4. (плотно соединять) compress (smth.) ;
~ кулаки clench one`s fists;
~аться, сжаться
5. (уменьшаться в объёме) be* compressed;
(сокращаться, сдвинувшись) contract;
6. (ёжиться) shrink*, huddle up, сжаться от испуга shrink* with fear;
7. (плотно соединяться) compress;
его рука сжалась в кулак he clenched his fist involuntarily;
8. (о горле, груди) tighten;
перен. be* wrung;
сердце ~ается от жалости one`s heart is wrung with pity. -
10 goods
сущ.1) эк. товары (осязаемые движимые продукты производства, предназначенные для продажи; как правило, употребляется во множественном числе)Syn:See:commodity, agricultural goods, bonded goods, bulk goods, consigned goods, consumer goods, consumer's goods, counterfeit goods, damaged goods, defective goods, domestic goods, discounted goods, drawback goods, dumped goods, duty-free goods, express goods, final goods, foreign goods, fungible goods, grey market goods, identical goods, identified goods, intermediate goods, manufactured goods, producer goods, producers goods, producer's goods, producers' goods, prohibited goods, restricted goods, similar goods, smuggled goods, subsidized goods, uncleared goods, description of goods, distribution of goods 1), specification of goods, exports of goods, goods declaration, goods manager COM: advance against goods, United Nations Convention on Contracts for the International Sale of Goods2)а) эк. имущество (все движимые предметы, которые принадлежат кому-л.)б) юр., брит. (в системе английского права этим термином определяется все личное движимое имущество, не являющееся обязательственным правом требования (из чего следует, что товаром не могут быть акции) и деньгами; товарами могут являться доходы с земли, растущий урожай промышленного назначения, вещи, привязанные к земле или составляющие часть земли, отделенные от нее до продажи или в силу договора о продаже; данное определение создает некоторую проблему при продаже доли в земельной собственности, т. к не ясно, подлежит ли такая продажа регулированию в рамках закона "О продаже товаров")See:в) юр., амер. (согласно определению Единообразного торгового кодекса США: все вещи (включая специально произведенные фабричные товары), которые являются движимым имуществом во время их идентификации на основании договора о продаже; под определение товара не подпадают деньги, используемые для оплаты цены товара, ценные бумаги и обязательственные права требования; товарами могут быть еще не родившиеся животные, растущий урожай, иные подобные объекты, привязанные к недвижимому имуществу)See:3) трансп., брит. груз (общее название всех товаров, предназначенных для перевозки или находящихся в процессе перевозки)See:4) общ., разг. требуемое, необходимое; то, что нужноto have the goods — разбираться, иметь способности, справляться
5) юр. улики (доказательства, изобличающие преступника)They didn't have the goods on him. — У них не было улик против него.
* * *
товары: разновидность собственности, которая не включает недвижимость, ценные бумаги и т. д., т. е. в основном продукты производства (не сырьевые товары).* * *благо, товарыпродукт или услуга, которые удовлетворяют потребности людей -
11 collaborate
kəˈlæbəreɪt гл.
1) работать совместно, сотрудничать( with) (особ. в литературе, искусстве) One of my students collaborated with me on this book. ≈ Над этой книгой вместе со мной работал один из моих студентов. Syn: co-operate
2) предательски сотрудничать( с врагом) (with) People who collaborated with the enemy during the war were punished afterwards. ≈ После войны коллаборационистов судили. сотрудничать - to * on a biography with a friend писать биографию в соавторстве с другом сотрудничать с врагом collaborate предательски сотрудничать (с врагом) ~ работать совместно ~ сотрудничать ~ сотрудничать с врагом com: ~ pref (тж. col, con, cor - в зависимости от последующего звука) означает совместимость или взаимность действия;
напр.: collaborate сотрудничатьБольшой англо-русский и русско-английский словарь > collaborate
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12 co-employer
сущ.упр. совместный работодательSee:Co-Employment (Co-Employer) Legally, referred to as a "Joint Employer" relationship, co-employment is often used to describe the relationship among two or more employers when each has specific actual or potential legal responsibilities to the same worker or group of workers. http:templates.haleymail.com/template.smpl?arg=SRC_article&art=2581&type=SHR&database=company&aid=206
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