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1 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 -
2 amortización
f.1 amortization, paying-off, writing off, redemption.2 accumulated depreciation.* * *1 (pago) redemption2 (recuperación) amortization, depreciation, writing off* * *SF1) (Econ) [de bono] redemption; [de préstamo] repayment; [de bienes] depreciation; [de puesto] abolition2) (Jur) amortization* * ** * *= capital repayment, repayment, amortisation [amortization, -USA], redemption.Ex. Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.Ex. Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.Ex. This means that the switching centres being introduced now will have to cater for both analogue and digital signals, as the amortization time of a large switching centre is 20 to 30 years.Ex. Apart from the initial purchase and the final redemption of vouchers, the Scheme eliminates all financial elements when paying for international transactions = Aparte de la compra inicial y el reembolso final de los vales canjeables, este Sistema elimina todos los aspectos económicos que intervienen en el pago por cualquier operación realizada entre países.----* fondo de amortización = sinking fund.* plazos de amortización = repayment schedules.* * ** * *= capital repayment, repayment, amortisation [amortization, -USA], redemption.Ex: Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.
Ex: Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.Ex: This means that the switching centres being introduced now will have to cater for both analogue and digital signals, as the amortization time of a large switching centre is 20 to 30 years.Ex: Apart from the initial purchase and the final redemption of vouchers, the Scheme eliminates all financial elements when paying for international transactions = Aparte de la compra inicial y el reembolso final de los vales canjeables, este Sistema elimina todos los aspectos económicos que intervienen en el pago por cualquier operación realizada entre países.* fondo de amortización = sinking fund.* plazos de amortización = repayment schedules.* * *A1 (de una inversión) recovery2 (de un préstamo) repayment3 (de bonos, de una hipoteca) redemptionB (en un balance) depreciation, amortizationCompuestos:accelerated depreciation● amortización decreciente or degresivareducing balance depreciationstraight line depreciationC (de puestos) elimination* * *
amortización sustantivo femenino ( de inversión) recovery;
( de préstamo) repayment;
(de bonos, hipoteca) redemption
amortización f Fin (de un bono, una deuda) repayment
(de inversión) depreciation, amortization
' amortización' also found in these entries:
English:
amortization
- depreciation
* * *amortización nf1. [de deuda, préstamo, hipoteca] repayment, paying-off2. [de inversión, capital] recouping;[de bonos, acciones] redemption; [de bienes de equipo] depreciation3. [de puesto de trabajo] abolition;este cambio implicará la amortización de puestos de trabajo this change will mean some jobs will be done away with* * *f repayment, redemption -
3 centralita
f.switchboard.* * *1 switchboard* * *SF (Telec) switchboard* * *femenino switchboard* * *Ex. This means that the switching centres being introduced now will have to cater for both analogue and digital signals, as the amortization time of a large switching centre is 20 to 30 years.* * *femenino switchboard* * *Ex: This means that the switching centres being introduced now will have to cater for both analogue and digital signals, as the amortization time of a large switching centre is 20 to 30 years.
* * *switchboard* * *
centralita sustantivo femenino
switchboard
centralita sustantivo femenino Tel switchboard
' centralita' also found in these entries:
Spanish:
aluvión
English:
exchange
- switchboard
- jam
- switch
* * *centralita nfswitchboard* * *f TELEC switchboard* * *centralita nf: switchboard* * *centralita n switchboard -
4 амортизационный период
1) Oil: depreciation period2) Robots: amortization timeУниверсальный русско-английский словарь > амортизационный период
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5 срок амортизации
1) Engineering: depreciation period2) Economy: asset life, depreciable life, depreciation date, life3) Accounting: depreciation life4) Audit: amortisation period5) Robots: amortization time6) SAP.fin. depreciation term7) Electrical engineering: depreciation period (электростанции) -
6 Tilgungsfrist
Tilgungsfrist m FIN repayment term, period of redemption* * *f < Finanz> period of redemption* * *Tilgungsfrist
pay-off period, time of redemption;
• Tilgungsgebühr redemption charge;
• Tilgungshypothek redemption (amortization) mortgage, sinking-fund mortgage loan;
• Tilgungskapital redemption capital;
• Tilgungskasse redemption office, sinking fund;
• Tilgungsklausel redemption clause;
• Tilgungskonto redemption account;
• Tilgungskredit redemption (amortization) loan;
• Tilgungskurs price of redemption, redemption price (rate);
• Tilgungsplan redemption table, amortization schedule (plan), sinking-fund instal(l)ment plan;
• Tilgungsprämie redemption premium;
• Tilgungsprotokoll redemption record;
• Tilgungsquote amortization quota, redemption rate (instal(l)ment);
• Tilgungsrate rate of repayment, amortization [rate (quota)], sinking-fund instal(l)ment;
• Tilgungsraten leisten to pay amortization;
• Tilgungsrecht right of redemption (to redeem);
• Tilgungsrente amortizable (redeemable) annuity;
• Tilgungsrücklage reserve for redemption, redemption (sinking-fund, amortization) reserve, retirement reserve fund;
• Tilgungsrückstand arrears of payment;
• Tilgungssatz redemption (amortization) rate;
• Tilgungsschein certificate of redemption, bill of amortization;
• Tilgungsschema redemption table (plan);
• Tilgungsschuld indemnity loan;
• Tilgungsschuldverschreibungen redemption bonds;
• Tilgungsstock sinking-fund (amortization, redemption) fund;
• Tilgungssumme redemption capital;
• Tilgungstermin redemption date;
• Tilgungsvereinbarung redemption agreement;
• Tilgungsverpflichtungen redemption commitments;
• Tilgungswert redemption value;
• Tilgungszeit payoff period;
• Tilgungszeitplan redemption table;
• Tilgungszeitraum time of redemption. -
7 cuota mensual
f.monthly payment, monthly instalment, monthly installment.* * *(n.) = monthly paymentEx. The loan can be a mortgage, car loan, or any other simple interest amortization over a fixed time with fixed monthly payments.* * *(n.) = monthly paymentEx: The loan can be a mortgage, car loan, or any other simple interest amortization over a fixed time with fixed monthly payments.
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8 interés simple
m.simple interest.* * *simple interest* * *(n.) = simple interestEx. The loan can be a mortgage, car loan, or any other simple interest amortization over a fixed time with fixed monthly payments.* * *(n.) = simple interestEx: The loan can be a mortgage, car loan, or any other simple interest amortization over a fixed time with fixed monthly payments.
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9 mensualidad
f.1 monthly salary (sueldo).2 monthly payment or installment (pago).3 monthly allowance.* * *1 (que se cobra) monthly salary; (que se paga) monthly instalment* * *SF (=salario) monthly salary; (=plazo) monthly instalment o (EEUU) installment, monthly payment* * *b) ( cuota) monthly payment o installment** * *Ex. The loan can be a mortgage, car loan, or any other simple interest amortization over a fixed time with fixed monthly payments.* * *b) ( cuota) monthly payment o installment** * *Ex: The loan can be a mortgage, car loan, or any other simple interest amortization over a fixed time with fixed monthly payments.
* * *1 (sueldo) monthly salary2 (cuota) monthly payment o installment*debe dos mensualidades he's two months behind with the payments, he's missed two payments o installmentslo pagué en ocho mensualidades I paid for it in eight monthly installments* * *
mensualidad
mensualidad sustantivo femenino
1 (sueldo) monthly salary
2 (pago) monthly payment o instalment
' mensualidad' also found in these entries:
Spanish:
pensión
- plazo
English:
monthly
- allowance
* * *mensualidad nf1. [sueldo] monthly salary2. [pago] monthly payment o instalment;lo puede pagar en seis mensualidades you can pay for it in six monthly instalments* * *instalment, monthly payment* * *mensualidad nf1) : monthly payment, installment2) : monthly salary* * *2. (pago) monthly payment -
10 préstamo para compra de coche
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11 kuoletusaika
finance, business, economy• time of amortizationfinance, business, economy• service lifefinance, business, economy• repayment periodfinance, business, economy• redemption timefinance, business, economy• payback periodfinance, business, economy• period of amortization -
12 пусковой период
1. start timeвремя сева; посевной период — sowing time
время отладки; период отладки — debug time
2. starting timeвремя действия импульса; импульсный период — one-pulse time
3. break-in period4. starting period -
13 срок
1. date of maturity2. dayдни отсрочки; льготный срок — days respite
льготный срок; грационные дни — days of grace
крайний срок; окончательный срок — peremptory day
3. period4. lifeсрок службы долота; метраж проходки на долото — bit life
5. termsребёнок, родившийся в срок — term infant
короткий срок; краткосрочный — short term
6. the term of7. the terms ofсовпадающие, одновременно текущие сроки — concurrent terms
8. term; date; deadline; time; period9. space -
14 elinikä
yks.nom. elinikä; yks.gen. eliniän; yks.part. elinikää; yks.ill. elinikään; mon.gen. elinikien elinikäin; mon.part. elinikiä; mon.ill. elinikiinage (noun)life (noun)life-span (noun)lifetime (noun)* * *• lifespan• useful life• time of amortization• serviceable life• service life• life-span• life• life time• life expectancy• chronological age (CA)• age• operating life -
15 срок погашения
period of (time for) repayment, repayment (maturity) date, time of redemption, redemption date, debt schedule; (в рассрочку) amortization periodBanks. Exchanges. Accounting. (Russian-English) > срок погашения
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16 время возмещения энергетических затрат
1) Ecology: energy amortization2) Solar energy: energy payback timeУниверсальный русско-английский словарь > время возмещения энергетических затрат
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17 Einlösungsabschnitt
Einlösungsabschnitt
redemption warrant;
• Einlösungsauftrag encashment (collection) order;
• Einlösungsbestimmungen redemption provisions;
• Einlösungsermächtigung authority to pay;
• Einlösungsfonds redemption (sinking, amortization) fund;
• Einlösungsform redemption (call) feature;
• Einlösungsfrist time of redemption;
• Einlösungsfrist abgelaufen (Scheck) out of date (Br.);
• Einlösungskasse redemption office;
• Einlösungsklausel redemption clause;
• Einlösungskosten redemption fee;
• Einlösungskurs rate of redemption, redemption rate (price, US);
• gesetzliche Einlösungspflicht convertibility, redeemability;
• Einlösungsprämie redemption premium;
• Einlösungsrecht right (equity) of redemption;
• sein Einlösungsrecht verkaufen to release one’s equity of redemption;
• Einlösungsschein redemption voucher;
• Einlösungsstelle redemption office, (Bank) paying department;
• Einlösungstermin date of maturity, (Effekten) date of redemption, redemption date;
• Einlösungsverfahren redemption proceedings;
• Einlösungsvorbehalt proviso for redemption;
• Einlösungsvorschriften redemption provisions;
• Einlösungswert redemption (surrender) value. -
18 M
f.m, letter m.* * *m1 ( minuto) minute; (abreviatura) min————————m► símbolo————————m► símbolo* * *I=m ['eme]SF (=letra) M, m IIABRIIIABR= metros cuadrados sq. m., m 2m 2 —
= metros cúbicos cu. m., m 3m 3 —
* * ** * ** * *M(= marzo)11 March ( date of the 2005 Madrid bombings)M, m( read as /ˈeme/)A (the letter) M, mB (= masculino) m, maleC (= mujer) femaleD (= metro) meter** * *
Multiple Entries:
M
m
M,◊ m sustantivo femenino (read as /'eme/) the letter M, m
m (metro) m, meter( conjugate meter)
M, m sustantivo femenino (letra) M, m
'M' also found in these entries:
Spanish:
a.m.
- ábaco
- abad
- abadejo
- abajeña
- abajeño
- abalorio
- abanderada
- abanderado
- abandonar
- abandono
- abanico
- abaratamiento
- abastecimiento
- abasto
- abate
- abatimiento
- abdomen
- abecé
- abecedario
- abedul
- abejorro
- abeto
- abismo
- abogada
- abogado
- abolengo
- abominable
- abonada
- abonado
- abono
- abordaje
- aborto
- abrasiva
- abrasivo
- abrazo
- abrebotellas
- abrecartas
- abrefácil
- abrelatas
- abridor
- abrigo
- abril
- abrillantador
- abrirse
- abrumar
- absceso
- absentismo
- ábside
- absoluta
English:
a.m.
- abdomen
- abnormal
- abnormally
- abominable
- absenteeism
- abstemious
- academy
- acclaim
- acclimatize
- acclimatized
- accommodate
- accommodation
- accompaniment
- accomplishment
- accustom
- acknowledgement
- acrimonious
- adamant
- aerodrome
- affirm
- affirmative
- agreement
- aim
- alarm
- alarming
- album
- alimony
- all-time
- almond
- altruism
- aluminium
- amalgam
- ameliorate
- amenable
- amenities
- amiable
- amid
- amiss
- ammonia
- amoeba
- amok
- among
- amongst
- amoral
- amorphous
- amortization
- amortize
- amphetamine
- anaemia
* * *M (abrev de martes)Tues;11-M = 11 March 2004, date of the bombing of four Madrid commuter trains by Al-Quaeda-inspired terrorists11-MThe al-Qaeda-inspired bombings in Madrid on the morning of 11 March 2004 destroyed several train lines and killed almost 200 people. This is the bloodiest terrorist atrocity in recent Spanish history, and has consequently become a significant point of reference – it is commonly referred to as 11-M, denoting the day and month when it occurred. This use of a figure followed by the initial of a month is used as a form of shorthand for a number of significant dates. Thus 23-F signifies the attempted coup in the parliament building in Madrid on 23 February 1981, and 20-N refers to the date of Franco's death – 20 November 1975. The Spanish equivalent of “9-11” to refer to the attack on the World Trade Center in New York in 2001 is 11-S.M, m ['eme] nf1. [letra] M, m2. CompFam Euflo mandé a la m I told him where to go* * *m* * *m nf: thirteenth letter of the Spanish alphabet -
19 m
f.m, letter m.* * *m1 ( minuto) minute; (abreviatura) min————————m► símbolo————————m► símbolo* * *I=m ['eme]SF (=letra) M, m IIABRIIIABR= metros cuadrados sq. m., m 2m 2 —
= metros cúbicos cu. m., m 3m 3 —
* * *1) ( en formularios)a) (= masculino) M maleb) (= mujer) F female2) (= metro) m, meter** * ** * *M(= marzo)11 March ( date of the 2005 Madrid bombings)M, m( read as /ˈeme/)A (the letter) M, mB (= masculino) m, maleC (= mujer) femaleD (= metro) meter** * *
Multiple Entries:
M
m
M,◊ m sustantivo femenino (read as /'eme/) the letter M, m
m (metro) m, meter( conjugate meter)
M, m sustantivo femenino (letra) M, m
'M' also found in these entries:
Spanish:
a.m.
- ábaco
- abad
- abadejo
- abajeña
- abajeño
- abalorio
- abanderada
- abanderado
- abandonar
- abandono
- abanico
- abaratamiento
- abastecimiento
- abasto
- abate
- abatimiento
- abdomen
- abecé
- abecedario
- abedul
- abejorro
- abeto
- abismo
- abogada
- abogado
- abolengo
- abominable
- abonada
- abonado
- abono
- abordaje
- aborto
- abrasiva
- abrasivo
- abrazo
- abrebotellas
- abrecartas
- abrefácil
- abrelatas
- abridor
- abrigo
- abril
- abrillantador
- abrirse
- abrumar
- absceso
- absentismo
- ábside
- absoluta
English:
a.m.
- abdomen
- abnormal
- abnormally
- abominable
- absenteeism
- abstemious
- academy
- acclaim
- acclimatize
- acclimatized
- accommodate
- accommodation
- accompaniment
- accomplishment
- accustom
- acknowledgement
- acrimonious
- adamant
- aerodrome
- affirm
- affirmative
- agreement
- aim
- alarm
- alarming
- album
- alimony
- all-time
- almond
- altruism
- aluminium
- amalgam
- ameliorate
- amenable
- amenities
- amiable
- amid
- amiss
- ammonia
- amoeba
- amok
- among
- amongst
- amoral
- amorphous
- amortization
- amortize
- amphetamine
- anaemia
* * *M (abrev de martes)Tues;11-M = 11 March 2004, date of the bombing of four Madrid commuter trains by Al-Quaeda-inspired terrorists11-MThe al-Qaeda-inspired bombings in Madrid on the morning of 11 March 2004 destroyed several train lines and killed almost 200 people. This is the bloodiest terrorist atrocity in recent Spanish history, and has consequently become a significant point of reference – it is commonly referred to as 11-M, denoting the day and month when it occurred. This use of a figure followed by the initial of a month is used as a form of shorthand for a number of significant dates. Thus 23-F signifies the attempted coup in the parliament building in Madrid on 23 February 1981, and 20-N refers to the date of Franco's death – 20 November 1975. The Spanish equivalent of “9-11” to refer to the attack on the World Trade Center in New York in 2001 is 11-S.M, m ['eme] nf1. [letra] M, m2. CompFam Euflo mandé a la m I told him where to go* * *m* * *m nf: thirteenth letter of the Spanish alphabet -
20 fondo
1. adj deep2. m bottom( sfondo) backgroundterreno propertyfinance fundsports long-distance; SCI cross-countrya fondo ( profondamente) in depthfig in fondo basicallyin fondo alla strada/al corridoio at the end or bottom of the road/of the corridoressere in fondo al treno be at the rear of the trainfinance fondo d'ammortamento depreciation fundandare a fondo ( affondare) sink( approfondire) get to the bottom (di of)fondi pl di magazzino old or unsold stock sg* * *fondo1 agg.fondo2 s.m.1 ( parte inferiore) bottom; ( parte terminale) end: il fondo di una pentola, the bottom of a saucepan; fondo pietroso, stony bottom; fondo sabbioso, sandy bottom; una piscina a fondo piatto, a flat-bottomed pool; una valigia a doppio fondo, a double-bottomed (o false-bottomed) suitcase; fondo marino, seabed (o sea floor); fondo stradale, road-bed; in fondo al corridoio, at the end of the corridor; in fondo alla strada gira a destra, turn right at the end of the road; in fondo alla sala ci sono tre porte, at the end of the room there are three doors; cadde in fondo al pozzo, he fell to the bottom of the well; in fondo al tuo bicchiere c'è ancora un po' di vino, there is some wine left in the bottom of your glass; lo lessi in fondo alla prima pagina, I read it at the bottom of the first page; la prima classe è in fondo al treno, first class is at the rear of the train; non sediamoci troppo in fondo altrimenti non sentiamo, let's not sit too far back otherwise we won't be able to hear // (anat.) fondo dell'occhio, eyeground // fondo di bicchiere, (scherz.) ( diamante falso) paste diamond // fondo dei calzoni, seat (of the trousers) // dal fondo del mio cuore, from the bottom of my heart; nel fondo del suo cuore, in his heart of hearts // da cima a fondo, from top to bottom: ha pulito la casa da cima a fondo, she cleaned the house from top to bottom; ripeti la lezione da cima a fondo, go over the lesson thoroughly one more time // la nave andò a fondo, the ship went to the bottom (o sank); l'azienda sta andando a fondo, (fig.) the company is on its last legs; mandare a fondo una nave, to sink a ship; hanno fatto di tutto per mandare a fondo la sua proposta, (fig.) they did all they could to defeat his proposal // adesso hai proprio toccato il fondo, (fig.) now you've really reached rock bottom // conoscere qlco. a fondo, to know sthg. thoroughly; impegnarsi a fondo in qlco., to be totally committed to sthg.; studiare a fondo un problema, to study a subject in depth; dobbiamo andare a fondo del problema, we must get to the bottom of the problem // leggi il capitolo fino in fondo, read the chapter to the end; ha bevuto la bottiglia fino in fondo, he drained the bottle dry; portare qlco. fino in fondo, to conclude sthg.; capire qlco. fino in fondo, to get to the bottom of sthg.; non mi hai convinto fino in fondo, you haven't completely convinced me; dire la verità fino in fondo, to tell the whole truth // in fondo, in fondo in fondo, after all (o when all is said and done o all in all): in fondo in fondo sono contenta di avere cambiato lavoro, when all is said and done, I'm happy I've changed my job // mano di fondo, ( verniciatura) primer coat; undercoat (ing); questione, problema di fondo, basic problem, issue // dar fondo al proprio patrimonio, to squander all one's fortune; dar fondo alle provviste, to use up one's provisions4 ( sfondo) background: un disegno su fondo scuro, a design on a dark background // mi danno fastidio i rumori di fondo, I can't stand background noise5 (econ., fin. ecc.) fund; ( riserva) reserve; ( giacenza, scorta) stock; (accantonamento, ammortamento) allowance; ( di investimento) trust // (amm.): fondo di dotazione, endowment fund; fondo disponibile, expendable funds; fondi di gestione, business capital; fondo per spese di rappresentanza, entertainment allowance; fondo salari, wage fund; fondo liquidazione personale, severance fund; fondo pensione, pension (o retirement) fund (o contributory pension plan); fondi pensione, superannuation funds; fondo previdenziale a beneficio dei dipendenti, endowment fund // (fin.): fondo comune di investimento, investment fund (o unit trust), (amer.) mutual trust; fondo comune di investimento aperto, open-end investment fund; fondo comune di investimento chiuso, closed-end fund; fondo comune di investimento immobiliare, real estate trust; fondo comune di investimento a capitale fisso, closed-end fund (o fixed unit trust); fondo comune di investimento mobiliare, securities investment trust; fondo comune, ( cassa) pool; fondo di ammortamento, amortization (o sinking) fund; fondo di anticipazione, imprest fund; fondo bilanciato, balanced fund; fondo di investimento misto, mixed investment trust; fondi a capitale fisso, closed-end funds; fondi a capitale variabile, open-end funds; fondi collocati all'estero, ( in un 'paradiso fiscale') offshore fund; fondi con disponibilità immediata, same day funds; fondi congelati, frozen assets; fondi da investire, investible funds; fondi mutuabili, loanable funds; fondi neri, occulti, slush funds (o money); fondo di riserva, reserve fund, (fam. amer.) backlog; Fondo Monetario Europeo, European Monetary Fund // (econ.) fondi pubblici, public money // (comm.): fondo cassa, float (o working fund); fondi di magazzino, old (o dead o unsold) stock (o oddments o remnants) // (trib.) fondo imposte e tasse, accrued taxes // (banca): fondo vincolato, restricted fund; fondo depositi, deposit fund // a fondo perduto, without security (o unsecured)6 (sport): corridore di fondo, long-distance runner; cavallo di fondo, stayer; gara di fondo, long-distance race; sci di fondo, cross-country skiing* * *['fondo] I fondo (-a)1. agg2. smlaggiù in fondo — (lontano) over there, (in profondità) down there
nel fondo del bosco — in the depths o heart of the wood
nel fondo del suo cuore — deep down, in his (o her) heart of hearts
2)II ['fondo] smfondi smpl — (di vino, aceto) dregs, (di vino, birra) lees, (di caffè) grounds, (di tè) leaves
(riserva) funda fondo perduto — unsecured, without security
* * *I ['fondo]sostantivo maschile1) (parte inferiore) bottom (end), end; (di armadio, cassetto) backin fondo alla pagina, all'armadio — at the bottom of the page, cupboard
sul fondo del bicchiere — on o in the bottom of the glass
in fondo al cassetto — at o in the back of the drawer
2) (parte posteriore, più lontana) backin fondo a — at the back o rear of
3) (fine) endti sosterrò fino in fondo — I'm with o behind you all the way
4) (base) bottom5) (fondale) floor, bottomfondo del mare — sea bed o floor
toccare il fondo — mar. to touch bottom; fig. to hit rock bottom
6) (essenza)di fondo — underlying, basic
7) (sfondo) background8) (deposito) (di caffè) grounds pl.; (di vino) sediment, dregs pl., lees pl.- i di magazzino — comm. odd lot
9) sport (atletica)linea di fondo — (nel tennis) baseline; (nel calcio) goal line
10) sart. (di pantaloni) seat11) (articolo di giornale) editorial, leader, leading article12) a fondo [esaminare, leggere, pulire] thoroughlyda cima a fondo — from end to end, from top to bottom
discutere a fondo — to argue out, to talk through
pulire a fondo qcs. — to clean sth. down
andare a fondo — [ nave] to sink o go to the bottom
13) in fondo essentially, after all•fondo di bicchiere — scherz. paste diamond
••II ['fondo]sostantivo maschile1) (proprietà agricola) holding2) (capitale) fund•fondo di assistenza — hardship o relief fund
fondo comune di investimento — investment o mutual AE fund
fondo pensione — pension o superannuation fund
fondo di soccorso — disaster o relief fund
III ['fondo]- i neri — slush fund
1) (profondo) [ acqua] deep2) (inoltrato)a notte -a — in the o at dead of night, in the middle of the night
* * *fondo1/'fondo/sostantivo m.1 (parte inferiore) bottom (end), end; (di armadio, cassetto) back; in fondo alla pagina, all'armadio at the bottom of the page, cupboard; sul fondo del bicchiere on o in the bottom of the glass; in fondo al cassetto at o in the back of the drawer; senza fondo bottomless2 (parte posteriore, più lontana) back; in fondo a at the back o rear of; è in fondo al corridoio it's down the corridor3 (fine) end; in fondo al libro at the end of the book; ti sosterrò fino in fondo I'm with o behind you all the way; adesso dovrai andare fino in fondo you'll have to go through with it now5 (fondale) floor, bottom; fondo del mare sea bed o floor; toccare il fondo mar. to touch bottom; fig. to hit rock bottom6 (essenza) di fondo underlying, basic; problema di fondo root problem; andare al fondo di una faccenda to get to the bottom of a matter; toccare il fondo della disperazione to be in the depths of despair; un fondo di verità a kernel of truth7 (sfondo) background; rumore di fondo background noise8 (deposito) (di caffè) grounds pl.; (di vino) sediment, dregs pl., lees pl.; - i di magazzino comm. odd lot9 sport (atletica) corsa di fondo distance running; linea di fondo (nel tennis) baseline; (nel calcio) goal line; rimessa dal fondo goal kick; sci di fondo cross-country skiing10 sart. (di pantaloni) seat11 (articolo di giornale) editorial, leader, leading article12 a fondo [esaminare, leggere, pulire] thoroughly; da cima a fondo from end to end, from top to bottom; discutere a fondo to argue out, to talk through; impegnarsi a fondo to be on one's mettle; pulire a fondo qcs. to clean sth. down; andare a fondo [ nave] to sink o go to the bottom13 in fondo essentially, after all; in fondo in fondo aveva paura deep down he was frighteneddar fondo ai propri risparmi to squander all one's fortune\fondo di bicchiere scherz. paste diamond.————————fondo2/'fondo/sostantivo m.1 (proprietà agricola) holdingfondo di assistenza hardship o relief fund; fondo di cassa reserve fund; fondo comune di investimento investment o mutual AE fund; fondo fiduciario trust fund; Fondo Monetario Internazionale International Monetary Fund; fondo pensione pension o superannuation fund; fondo di soccorso disaster o relief fund; - i neri slush fund; - i pubblici public funds.————————fondo3/'fondo/
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