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61 selling, general and administrative expenses
сокр. SG&A, SGA учет коммерческие, общие и административные расходы; коммерческие и общехозяйственные [управленческие\] расходы (группа расходов в отчете о прибылях и убытках, включающая оплату менеджеров, коммивояжеров, рекламы, командировок, приемов и другие накладные расходы; не включает выплату процентов или амортизацию)Syn:See:general and administrative expenses, selling cost, operating expense, nonmanufacturing cost, period cost, profit and loss statement
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selling, general and administrative (SG&A) expenses продажные, общие и административные расходы(США): группировка расходов в счете прибылей и убытков компании, включающая оплату менеджеров, коммивояжеров, рекламы, командировок, приемов и др. накладные расходы; не включает выплату процентов или амортизацию.
Англо-русский экономический словарь > selling, general and administrative expenses
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62 average statement
English-Russian big polytechnic dictionary > average statement
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63 investment policy statement
Инвестиции: инвестиционная декларация (A document drafted between a portfolio manager and a client that outlines general rules for the manager)Универсальный англо-русский словарь > investment policy statement
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64 unqualified statement
s.declaración muy general. -
65 the statement is too general
Общая лексика: это заявление носит слишком общий характерУниверсальный англо-русский словарь > the statement is too general
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66 want
I [wɒnt]1) (need) bisogno m., esigenza f.2) lett. (deprivation) indigenza f., povertà f.3) (lack) mancanza f., insufficienza f.II 1. [wɒnt]for want of — in o per mancanza di, per insufficienza di
1) (desire) volereI want — (as general statement) io voglio; (would like) io vorrei
what o how much do you want for this chair? quanto vuole per questa sedia? I want the job finished vorrei che il lavoro fosse finito; I don't want to non ne ho voglia; to want sb. to do volere che qcn. faccia; they just don't want to know — non ne vogliono proprio sapere
2) colloq. (need)several jobs want doing — BE ci sono diversi lavori da fare
"cook wanted" — "cercasi cuoco"
2.I know when I'm not wanted — scherz. capisco quando sono di troppo
to want for — mancare di, avere bisogno di
- want in- want out* * *[wont] 1. verb1) (to be interested in having or doing, or to wish to have or do (something); to desire: Do you want a cigarette?; She wants to know where he is; She wants to go home.) volere2) (to need: This wall wants a coat of paint.) (avere bisogno di)3) (to lack: This house wants none of the usual modern features but I do not like it; The people will want (= be poor) no longer.) occorrere; (vivere in miseria)2. noun1) (something desired: The child has a long list of wants.) desiderio2) (poverty: They have lived in want for many years.) miseria3) (a lack: There's no want of opportunities these days.) mancanza•- wanted- want ad
- want for* * *want /wɒnt/n.2 bisogno; necessità; esigenza; desiderio: (econ.) the satisfaction of human wants, il soddisfacimento dei bisogni umani; freedom from want, la libertà dal bisogno3 [u] indigenza; miseria; ristrettezze: They live in the direst want, vivono nella più squallida miseria● ( USA) want ad, annuncio economico ( offerta o richiesta di lavoro, ecc.) □ (leg.) want of evidence, mancanza di prove □ (leg.) want of jurisdiction, difetto di giurisdizione □ to be in want of, aver bisogno di; necessitare di: The house was in want of repair, la casa aveva bisogno di un restauro.♦ (to) want /wɒnt/A v. t.1 aver bisogno di; abbisognare di: What do you want?, di che cosa hai bisogno?; che cosa ti serve?; The car wants washing, l'automobile ha bisogno di una lavata; You're wanted in the kitchen, c'è bisogno di te (o ti vogliono) in cucina2 volere; desiderare molto: He wants to stay, vuole rimanere; I don't want him to come, non voglio che venga; He wants me to stay here, vuole che io resti qui; DIALOGO → - Considering an evening course- I've always wanted to learn French, ho sempre voluto imparare il francese; I want it done at once, voglio che lo si faccia subito; If you want anything done, ask him, se vuoi che qualcosa si faccia, chiedilo a lui; DIALOGO → - Ordering food 3- Do you want peas or carrots with that?, come contorno vuole i piselli o le carote?; DIALOGO → - Dinner 2- What do you want to drink?, che vuoi da bere?; He wants some coffee, desidera del caffè NOTA D'USO: - volere-3 (fam.) dovere (spec. al condiz.); bisognare, occorrere (impers.): You want to be more careful, dovresti stare più attento; You don't want to work so hard, non dovresti lavorare così; It wants to be done with the utmost care, bisogna farlo con la massima cura4 (generalm. al passivo) ( della polizia, ecc.) ricercare: He is wanted for questioning, lo ricercano per interrogarlo; He is wanted for murder, è ricercato per omicidioB v. i.● (fam.) to want it both ways, volere la botte piena e la moglie ubriaca □ (fam.) to want some doing, volerci del bello e del buono □ not to want to know, non volerne sapere, disinteressarsene, infischiarsene.NOTA D'USO: - to want to do o to want doing?-* * *I [wɒnt]1) (need) bisogno m., esigenza f.2) lett. (deprivation) indigenza f., povertà f.3) (lack) mancanza f., insufficienza f.II 1. [wɒnt]for want of — in o per mancanza di, per insufficienza di
1) (desire) volereI want — (as general statement) io voglio; (would like) io vorrei
what o how much do you want for this chair? quanto vuole per questa sedia? I want the job finished vorrei che il lavoro fosse finito; I don't want to non ne ho voglia; to want sb. to do volere che qcn. faccia; they just don't want to know — non ne vogliono proprio sapere
2) colloq. (need)several jobs want doing — BE ci sono diversi lavori da fare
"cook wanted" — "cercasi cuoco"
2.I know when I'm not wanted — scherz. capisco quando sono di troppo
to want for — mancare di, avere bisogno di
- want in- want out -
67 generality
noun1)2) (majority) (of mankind, electorate, etc.) Großteil, der; (of voters, individuals, etc.) Mehrheit, die* * *gen·er·al·ity[ˌʤenəˈrælɪti, AM -ət̬i]nto talk in generalities verallgemeinernto talk of generalities sich akk über Allgemeines unterhalten▪ the \generality die Mehrheit* * *["dZenə'rlItɪ]n1)a rule of great generality — eine fast überall anwendbare Regel
* * *generality [ˌdʒenəˈrælətı] s1. allgemeine Redensart, Gemeinplatz m:speak in generalities sich in allgemeinen Redensarten ergehen2. allgemeines Prinzip, Regel f4. Allgemeingültigkeit f5. Unbestimmtheit f* * *noun1)2) (majority) (of mankind, electorate, etc.) Großteil, der; (of voters, individuals, etc.) Mehrheit, die* * *n.Allgemeingültigkeit f. -
68 generalize
1. transitive verb 2. intransitive verbgeneralize [about something] — [etwas] verallgemeinern
generalize about the French — die Franzosen alle über einen Kamm scheren
* * *1) (to make a general rule etc that can be applied to many cases, based on a number of cases: He's trying to generalize from only two examples.) verallgemeinern2) (to talk (about something) in general terms: We should stop generalizing and discuss each problem separately.) verallgemeinern* * *gen·er·al·ize[ˈʤenərəlaɪz, AM -əlaɪz]I. vi verallgemeinern▪ to \generalize about sth etw verallgemeinern▪ to \generalize from sth (make conclusions) aus etw dat allgemeine Schlussfolgerungen ziehen [o ableiten]; (deduce a rule) von etw dat eine Regel ableiten1. (make a general statement)2. (make widespread)▪ to \generalize sth [to sb] [jdm] etw allgemein zugänglich machen* * *['dZenərəlaIz]1. viverallgemeinernto generalize from sth — allgemeine Schlüsse aus etw ziehen
2. vtverallgemeinern* * *A v/t1. verallgemeinern2. Logik: generalisieren3. auf eine allgemeine Formel bringen4. der Allgemeinheit zugänglich machen5. MAL in großen Zügen darstellenB v/i1. verallgemeinern:a) allgemeine Schlüsse ziehen ( from aus)b) allgemeine Feststellungen machen* * *1. transitive verb 2. intransitive verbgeneralize [about something] — [etwas] verallgemeinern
* * *(US) v.generalisieren v.verallgemeinern v. -
69 общее высказывание
Большой англо-русский и русско-английский словарь > общее высказывание
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70 want
want [wɒnt]1. noun( = lack) manque m► for want of... faute de...• it wasn't for want of trying that he... ce n'était pas faute d'avoir essayé qu'il...2. plural nouna. ( = wish) vouloir• what do you want? que voulez-vous ?• what do you want to do tomorrow? qu'est-ce que vous avez envie de faire demain ?• I don't want to! je ne veux pas !• all I want is... tout ce que je veux, c'est...• what does he want for that picture? combien demande-t-il pour ce tableau ?• to want in/out (inf) vouloir entrer/sortir• you don't want much! vous n'êtes pas difficile !b. ( = seek) demander• "wanted: good cook" « recherchons cuisinier ou cuisinière »• "wanted for murder" « recherché pour meurtre »c. ( = need) avoir besoin de• what do you want with a house that size? pourquoi veux-tu une maison aussi grande ?• you want to be careful! (inf) fais attention !• you want to be sure you can afford it before you commit yourself avant de t'engager, tu ferais bien de t'assurer que tu en a les moyens4. compounds* * *[wɒnt] 1.1) ( need) besoin m2) ( deprivation) littér indigence f3) ( lack) défaut m2.for want of — à défaut or faute de
transitive verb1) ( desire) vouloirI want — ( as general statement) je veux; ( would like) je voudrais; ( am seeking) je souhaite
what ou how much do you want for this chair? — combien voulez-vous pour ce fauteuil?
he doesn't want much does he? — iron il est toujours aussi peu exigeant! iron
2) (colloq) ( need) avoir besoin deto want to do — (colloq) devoir faire
what do they want with all those machines? — pourquoi est-ce qu'ils ont besoin de toutes ces machines?
several jobs want doing — GB il y a plusieurs tâches à faire
3) ( require presence of) demander3.Phrasal Verbs:- want in- want out -
71 generality
gen·er·al·ity [ˌʤenəʼrælɪti, Am -ət̬i] nto talk in generalities verallgemeinern;to talk of generalities sich akk über Allgemeines unterhaltenthe \generality die Mehrheit -
72 generalize
gen·er·al·ize [ʼʤenərəlaɪz, Am -əlaɪz] viverallgemeinern;to \generalize about sth etw verallgemeinern;to \generalize from sth ( make conclusions) aus etw dat allgemeine Schlussfolgerungen ziehen [o ableiten]; ( deduce a rule) von etw dat eine Regel ableiten vt usu passive1) ( make a general statement)2) ( make widespread)to \generalize sth [to sb] [jdm] etw allgemein zugänglich machen -
73 the pride of life
уст.спесь, тщеславие [этим. библ. 1 John II, 16]Mr. Roe... had included Mr. Irwine in a general statement concerning the Church clergy in the surrounding district, whom he described as men giving up to the lusts of the flesh and the pride of life. (G. Eliot, ‘Adam Bede’, ch. V) — Мистер Роу... охарактеризовал духовенство своего района, включая мистера Эрвина, как людей тщеславных и погрязших в похоти.
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74 want
A n1 ( need) besoin m ; my wants are few j'ai peu de besoins ; to be in want of avoir besoin de ; the tower is in want of repair la tour a besoin d'être restaurée ;3 ( lack) défaut m ; want of discipline défaut de discipline ; for want of à défaut or faute de ; it's not for want of trying ce n'est pas faute d'avoir essayé ; for want of a better word à défaut d'un meilleur mot ; there is no want of candidates on ne manque pas de candidats.B vtr1 ( desire) vouloir ; I want ( as general statement) je veux ; ( would like) je voudrais ; ( am seeking) je souhaite ; they want peace/money ils veulent la paix/de l'argent ; we want cooperation/understanding nous souhaitons la coopération/la compréhension ; how many do you want? combien en voulez-vous? ; where do you want this desk? où est-ce que tu veux ce bureau? ; what ou how much do you want for this chair? combien voulez-vous pour ce fauteuil? ; I want the walls blue/my steak rare/the job finished je voudrais les murs bleus/mon steak saignant/que ce travail soit fini ; to want to do vouloir faire ; do you want to come with us? tu veux venir avec nous? ; I don't want to je n'ai pas envie ; to want sb to do vouloir que qn fasse ; when/why does she want me to come? quand/pourquoi veut-elle que je vienne? ; to want sb/sth doing vouloir que qn/qch fasse ; I want the machine working by 11 o'clock je veux que la machine soit en état de marche d'ici onze heures ; where do you want me? où voulez-vous que je me mette? ; he doesn't want much does he? iron il est toujours aussi peu exigeant! iron ; they just don't want to know ils préfèrent ne rien savoir ; to want an end to sth vouloir que qch prenne fin ;2 ○ ( need) avoir besoin de ; you won't want your overcoat tu n'auras pas besoin de ton manteau ; you won't be wanted at the meeting on n'aura pas besoin de vous à la réunion ; I take it he'll not be wanting this book any more je suppose qu'il n'aura plus besoin de ce livre ; do you want anything from town? tu as besoin de quelque chose en ville? ; what we want is to do ce dont nous avons besoin c'est de faire ; to want to do devoir faire ; you want to watch out tu devrais faire attention ; what do they want with all those machines? pourquoi est-ce qu'ils ont besoin de toutes ces machines? ; what do you want with me? qu'est-ce que vous me voulez? ; all that's wanted is your signature il ne manque plus que ta signature ; several jobs want doing GB il y a plusieurs tâches à faire ;3 ( require presence of) demander ; if anyone wants me si quelqu'un me demande ; he/she is wanted on le/la demande ; you're wanted on the phone on vous demande au téléphone ; ‘gardener wanted’ ‘on demande un jardinier’ ; I want my mummy! GB ou mommy! US je veux ma maman! ; the boss wants you le patron veut te voir ; to be wanted by the police être recherché par la police ; I know when I'm not wanted souvent hum je sens bien que je suis de trop ;4 ( desire sexually) vouloir [person].■ want in ○1 ( asking to enter) vouloir entrer ;2 ( asking to participate) vouloir participer ; I want in on the deal je veux être dans le coup ○.■ want out ○1 ( asking to exit) vouloir sortir ;2 ( discontinuing participation) vouloir laisser tomber ○ ; to want out of vouloir se retirer de [contract, deal]. -
75 release
1. transitive verb1) (free) freilassen [Tier, Häftling, Sklaven]; (from jail) entlassen ( from aus); (from bondage, trap) befreien ( from aus); (from pain) erlösen ( from von); (from promise, obligation, vow) entbinden ( from von)2) (let go, let fall) loslassen; lösen [Handbremse]; ausklinken [Bombe]release one's hold or grip on something — etwas loslassen
3) (make known) veröffentlichen [Erklärung, Nachricht]; (issue) herausbringen [Film, Schallplatte, Produkt]2. noun1) (act of freeing) see 1. 1): Freilassung, die; Entlassung, die; Befreiung, die; Erlösung, die; Entbindung, diea new release by Bob Dylan — eine neue Platte od. eine Neuveröffentlichung von Bob Dylan
* * *[rə'li:s] 1. verb1) (to set free; to allow to leave: He was released from prison yesterday; I am willing to release him from his promise to me.) entlassen2) (to stop holding etc; to allow to move, fall etc: He released (his hold on) the rope.) loslassen3) (to move (a catch, brake etc) which prevents something else from moving, operating etc: He released the handbrake and drove off.) lösen4) (to allow (news etc) to be made known publicly: The list of winners has just been released.) freigeben5) (to offer (a film, record etc) to the general public: Their latest record will be released next week.) veröffentlichen2. noun1) (the act of releasing or being released: After his release, the prisoner returned to his home town; the release of a new film; ( also adjective) the release catch.) die Freigabe,-lassung2) (something that is released: This record is their latest release; The Government issued a press release (= a statement giving information about something, sent or given to newspapers, reporters etc).) die Veröffentlichung* * *re·lease[rɪˈli:s]I. vt1. (set free)▪ to \release sb/an animal jdn/ein Tier freilassenthe zoo keepers \released the lions from their cage die Zoowärter ließen die Löwen aus dem Käfig▪ to \release sb jdn freigeben [o freistellen2. LAW▪ to \release sb jdn [aus der Haft] entlassen [o freilassen]to \release sb on bail jdn gegen Kaution auf freien Fuß setzento \release sb on parole jdn bedingt aus der Haft entlassento \release sb from prison jdn aus dem Gefängnis entlassento \release sb on probation jdn auf Bewährung entlassento be \released early for good behaviour [or AM behavior] wegen guter Führung vorzeitig entlassen werden4. (move sth from fixed position)▪ to \release sth etw lösento \release the brake die Bremse lösento \release the shutter PHOT den Auslöser betätigento \release a bomb eine Bombe abwerfento \release a missile eine Rakete abschießen6. (allow to escape)to \release gas/steam Gas/Dampf freisetzento \release sth into the atmosphere etw in die Atmosphäre entweichen lassensteam was \released Dampf entwich7. (relax pressure)▪ to \release sth etw loslassento \release one's grip [or hold] seinen Griff lockern▪ to \release sth etw verbreiten [o in Umlauf bringen] [o der Öffentlichkeit zugänglich machen]; (issue) etw veröffentlichen [o herausbringen]▪ to \release sth to sb jdm etw aushändigento \release a film/a CD einen Film/eine CD herausbringento \release a statement eine Erklärung abgebento be \released erscheinen, auf den Markt kommen9. ECONto \release dues überfällige Bestellungen abwickeln10. (put on market)▪ to \release sth etw zum Verkauf freigeben, etw herausbringen▪ to \release sth etw freigeben\release of a hostage Freilassung f einer Geisel\release from prison Entlassung f aus dem Gefängnisday \release BRIT Freistellung zur beruflichen Fortbildungbrake/clutch \release Brems-/Kupplungsausrückmechanismus m\release cord Reißleine fsteam \release Dampfventil nt\release of funds Mittelfreisetzung f\release for payment Zahlungsfreigabe f6. (relaxation) Entspannung f; of tension Nachlassen nt; (freeing from unpleasant feeling) Erleichterung fto experience a feeling of \release ein Gefühl der Erleichterung verspüren7. (escape of gases etc.) Entweichen nther latest \release is a song about hopeless love sie hat zuletzt ein Lied über hoffnungslose Liebe herausgebrachtto go on \release film [in den Kinos] anlaufen* * *[rɪ'liːs]1. vt1) animal, person freilassen; (from prison) entlassen; employee, football player etc freigeben; (= rescue) befreien; (from obligation, vow) entbinden, befreien; (from pain) erlösencan you release him for a few hours each week? — können Sie ihn für ein paar Stunden pro Woche freistellen?
to release one's anger on sb — seinen Ärger an jdm auslassen or abreagieren
2) (= let go of) loslassen; handbrake losmachen, lösen; (PHOT) shutter auslösen; bomb abwerfen; grip, clasp lösen; (police) confiscated articles freigebento release the ( foot)brake/clutch — den Fuß von der Bremse/Kupplung nehmen, die Kupplung kommen lassen
5) (= emit) gas, energy freisetzen; smell ausströmen; (= let off into atmosphere) pressure, steam ablassen6) (JUR) property, title aufgeben, verzichten auf (+acc)2. n1) (of animal, person) Freilassung f; (from prison) Entlassung f; (of employee, football player etc) Freigabe f; (= rescue) Befreiung f; (from obligation, vow) Entbindung f, Befreiung f; (from pain) Erlösung fdeath was a happy or welcome release for him — der Tod war eine Erlösung für ihn
2) (= letting go) Loslassen nt; (of handbrake) Lösen nt; (PHOT of shutter) Auslösen nt; (of bomb) Abwurf m; (= mechanism) Auslöser m → academic.ru/67042/shutter">shutterSee:→ shutter3) (COMM: issuing of film, goods) Herausbringen nt; (of record) Veröffentlichung f, Herausbringen nt; (= film) Film m; (= record) Platte fthis film is now on general release — dieser Film ist nun überall zu sehen
4) (of news, statement) Veröffentlichung f; (= statement) Verlautbarung fof (+gen, Verzicht m (of auf (+acc* * *release [rıˈliːs]A v/t1. entlassen ( from aus), freilassen, auf freien Fuß setzen:2. (from)a) befreien, erlösen (von):release sb from pain jemanden von seinen Schmerzen erlösen oder befreienb) entbinden (von oder gen):release sb from jemandem eine Verpflichtung erlassen;release sb from a contract jemanden aus einem Vertrag entlassen3. a) gesperrte Konten etc freigeben:release an article for publication einen Artikel zur Veröffentlichung freigeben;release a film einen Film (zur Aufführung) freigeben;the film will be released next week der Film kommt nächste Woche in die Kinos oder läuft nächste Woche an;release a body for burial JUR eine Leiche zur Bestattung freigebenb) eine Schallplatte etc herausbringen: his latest album has not been released yet ist noch nicht herausgekommenrelease a mortgage eine Hypothek löschen5. CHEM, PHYS freisetzen6. TECHb) ausschalten:release the clutch AUTO auskuppeln;release gas Gas abblasen;release the pedal das Pedal loslassenB sfrom von):his death came as ( oder was) a merciful release from his sufferings der Tod war für ihn eine Erlösung4. Freigabe f:be on general release überall zu sehen sein (Film);release of energy Freiwerden n von Energie5. JURa) Verzicht(leistung) m(f), Verzichturkunde fb) (Rechts)Übertragung f:release of mortgage Hypothekenlöschung fc) Quittung f6. TECHb) Auslösung f:release button Auslösetaste f;release buzzer elektrischer Türöffner;7. Mitteilung f, Verlautbarung f* * *1. transitive verb1) (free) freilassen [Tier, Häftling, Sklaven]; (from jail) entlassen ( from aus); (from bondage, trap) befreien ( from aus); (from pain) erlösen ( from von); (from promise, obligation, vow) entbinden ( from von)2) (let go, let fall) loslassen; lösen [Handbremse]; ausklinken [Bombe]release one's hold or grip on something — etwas loslassen
3) (make known) veröffentlichen [Erklärung, Nachricht]; (issue) herausbringen [Film, Schallplatte, Produkt]2. noun1) (act of freeing) see 1. 1): Freilassung, die; Entlassung, die; Befreiung, die; Erlösung, die; Entbindung, die2) (of published item) Veröffentlichung, diea new release by Bob Dylan — eine neue Platte od. eine Neuveröffentlichung von Bob Dylan
3) (handle, lever, button) Auslöser, der* * *(from) n.Freilassung (aus) f. (from prison etc.) n.Entlassung f.(aus der Haft (<nur sing.>) usw.) n.Ausgabe -n f.Befreiung f.Entbindung f.Entspannung f.Erlösung -en f.Freigabe -en f.Freigabe -en f.(Buch, Film (<-e>), Software)Freisetzung f.Verzicht -e m.Übertragung f. v.auslösen v.ausrücken v.befreien v.entbinden v.entlassen v.entlasten v.erlösen v.freigeben v.freigelassen v.freilassen v.freisetzen v. -
76 release
rə'li:s
1. verb1) (to set free; to allow to leave: He was released from prison yesterday; I am willing to release him from his promise to me.) liberar2) (to stop holding etc; to allow to move, fall etc: He released (his hold on) the rope.) soltar3) (to move (a catch, brake etc) which prevents something else from moving, operating etc: He released the handbrake and drove off.) soltar4) (to allow (news etc) to be made known publicly: The list of winners has just been released.) hacer público, dar a conocer5) (to offer (a film, record etc) to the general public: Their latest record will be released next week.) (película) emitir; sacar (disco)
2. noun1) (the act of releasing or being released: After his release, the prisoner returned to his home town; the release of a new film; (also adjective) the release catch.) liberación, puesta en libertad2) (something that is released: This record is their latest release; The Government issued a press release (= a statement giving information about something, sent or given to newspapers, reporters etc).) lanzamiento, estreno; comunicadorelease1 n liberaciónafter their release, the hostages went home después de su liberación, los rehenes se fueron a casarelease2 vb liberar / poner en libertadtr[rɪ'liːs]1 (setting free) liberación nombre femenino, puesta en libertad2 (relief) alivio3 (of film) estreno; (of record) lanzamiento4 (of gas etc) emisión nombre femenino5 (new thing - film) estreno, novedad nombre femenino cinematográfica; (- record) nuevo disco, novedad nombre femenino discográfica6 (statement) comunicado1 (set free) liberar, poner en libertad2 (let go of) soltar3 (brake etc) soltar; (shutter) disparar4 (bring out - film) estrenar; (- record) sacar5 (gas etc - give out) emitir; (- give off) desprender6 (statement, information) hacer público, dar a conocer\SMALLIDIOMATIC EXPRESSION/SMALLto release from jail excarcelar1) free: liberar, poner en libertad2) loosen: soltar, aflojarto release the brake: soltar el freno3) relinquish: renunciar a, ceder4) issue: publicar (un libro), estrenar (una película), sacar (un disco)release n1) liberation: liberación f, puesta f en libertad2) relinquishment: cesión f (de propiedad, etc.)3) issue: estreno m (de una película), puesta f en venta (de un disco), publicación f (de un libro)4) escape: escape m, fuga f (de un gas)n.• descargo s.m.• desunión s.f.• disparador s.m.• disparo s.m.• estreno general s.m.• excarcelación s.f.• liberación s.f.• soltura s.f.• suelta s.f.v.• desaprisionar v.• desprender v.• estrenar v.• exonerar v.• largar v.• liberar v.• libertar v.• relevar v.• soltar v.
I rɪ'liːs1)a) \<\<prisoner/hostage\>\> poner* en libertad, liberarto release somebody FROM something: she was released from jail fue puesta en libertad, salió de la cárcel; they released him from the contract — le condonaron las obligaciones emanadas del contrato (frml)
b) ( unleash) desatarc) \<\<funds/personnel\>\> ceder2) \<\<information/figures\>\> hacer* público, dar* a conocer; \<\<record/book\>\> sacar* (a la venta); \<\<movie\>\> estrenar3) ( emit) \<\<gas\>\> despedir*4)a) ( let go) \<\<bomb\>\> arrojarb) \<\<brake/clutch\>\> soltar*
II
1) ua) (from prison, captivity) puesta f en libertad, liberación fb) (of funds, personnel) cesión f2)in o (BrE) on general release — en todos los cines
b) c (record, movie)new releases — ( records) novedades fpl discográficas; ( movies) últimos estrenos mpl
3) u ( of gas) escape m[rɪ'liːs]1. N1) (=liberation) [of prisoner, hostage] liberación f, puesta f en libertad; [of convict] excarcelación f, puesta f en libertadhis release came through on Monday — se aprobó su excarcelación el lunes, la orden de su puesta en libertad llegó el lunes
on his release from prison he... — al salir de la cárcel...
daycomplications have delayed his release from hospital — ciertas complicaciones han impedido que se le dé de alta todavía
2) (fig) (=relief) alivio mdeath came as a merciful release — la muerte fue una bendición or un gran alivio
3) (=issue) [of film] estreno m ; [of record, video] puesta f en venta; [of book] puesta f en venta or circulación; [of news] publicación f4) (=record, book, film, video)their new release is called... — su nuevo disco se llama...
the pick of this month's video releases — las mejores novedades en vídeo or (LAm) video de este mes
press 4.new releases — (=records) novedades fpl discográficas; (=films) nuevas producciones fpl ; (=books) nuevas publicaciones fpl
5) (=making available) [of documents] publicación f ; [of funds] cesión f6) (=emission) [of gas, smoke] escape m, emisión f ; [of hormones] secreción f7) (Tech, Phot) (=catch) disparador m ; shutter8) (Jur) [of right, property] cesión f2. VT1) (=set free) [+ prisoner, hostage] poner en libertad, liberar; [+ convict] excarcelar, poner en libertad; [+ patient] dar de alta; [+ victim] (from wreckage) liberar; [+ animal] soltar, dejar en libertad; [+ person] (from obligation) eximirshe was released from hospital after treatment — le dieron de alta del hospital después de un tratamiento
bailto release sb from a debt — eximir a algn de una deuda, condonar una deuda a algn frm
2) (=issue) [+ film] estrenar; [+ record, video] sacar, poner a la venta; [+ book] publicar; [+ news, report, information, statement] hacer público, dar a conocerthe police have released the names of the victims — la policía ha hecho públicos or dado a conocer los nombres de las víctimas
3) (=make available) [+ documents] facilitar; [+ funds] facilitar, ceder4) (=emit) [+ gas, smoke, heat, energy] despedir, emitir; [+ hormones] secretar, segregar5) (=let go) [+ sb's hand, arm] soltar; (Tech) [+ spring, clasp, catch] soltar; (Phot) [+ shutter] dispararto release one's grip or hold (on sth/sb): he released his grip on my arm — me soltó el brazo
the state has to release its hold on the economy — el estado tiene que soltar las riendas de la economía
6) (=let out, give vent to) [+ anger, frustration] descargar, dar rienda suelta a; [+ creativity] sacar a flote; [+ memories] desatar, desencadenar; [+ tension] relajaryour book has released a flood of memories — tu libro ha desatado or desencadenado una lluvia de recuerdos
7) (Aut) [+ brake] soltar8) (Jur) [+ right, property] ceder3.CPDrelease date N — [of film] fecha f de estreno; [of CD] fecha f de salida; [of prisoner] fecha f de puesta en libertad
* * *
I [rɪ'liːs]1)a) \<\<prisoner/hostage\>\> poner* en libertad, liberarto release somebody FROM something: she was released from jail fue puesta en libertad, salió de la cárcel; they released him from the contract — le condonaron las obligaciones emanadas del contrato (frml)
b) ( unleash) desatarc) \<\<funds/personnel\>\> ceder2) \<\<information/figures\>\> hacer* público, dar* a conocer; \<\<record/book\>\> sacar* (a la venta); \<\<movie\>\> estrenar3) ( emit) \<\<gas\>\> despedir*4)a) ( let go) \<\<bomb\>\> arrojarb) \<\<brake/clutch\>\> soltar*
II
1) ua) (from prison, captivity) puesta f en libertad, liberación fb) (of funds, personnel) cesión f2)in o (BrE) on general release — en todos los cines
b) c (record, movie)new releases — ( records) novedades fpl discográficas; ( movies) últimos estrenos mpl
3) u ( of gas) escape m -
77 balance sheet
1. сущ.сокр. BS учет, фин. (бухгалтерский) баланс, балансовый отчет [лист\], балансовая ведомость (финансовый отчет, в котором отражаются активы и пассивы компании по состоянию на определенную дату; по структуре обычно представляет собой таблицу, на левой стороне которой указываются активы, на правой — собственный капитал и обязательства; активы и обязательства компании показываются в балансе с подразделением на долгосрочные и краткосрочные)ATTRIBUTES: annual, quarterly, monthly, weekly, daily, composite, budgeted, classified, unclassified, opening, closing, consolidated, common size, general, condensed, pro forma, comparative, book value, cost basis, market basis, report form, account form
to audit balance sheet — проверять баланс, подвергать баланс аудиторской проверке
Syn:statement of financial position, statement of financial condition, statement of balance, statement of assets and liabilitiesSee:balance column, asset, liability, equity, separation balance sheet, liquidation balance sheet, book value balance sheet, cost basis balance sheet, market basis balance sheet, budgeted balance sheet, classified balance sheet, unclassified balance sheet, opening balance sheet, closing balance sheet, report form balance sheet, account form balance sheet, consolidated balance sheet, common size balance sheet, general balance sheet, condensed balance sheet, pro forma balance sheet, comparative balance sheet, combined balance sheet, balance sheet date, balance sheet format, balance sheet analysis, balance sheet audit, balance-sheet item, balance sheet management, on-balance-sheet, off-balance-sheet2. прил.тж. balance-sheet учет балансовый ( связанный с бухгалтерским балансом)balance sheet ratio — балансовый коэффициент [показатель\]
balance sheet translation risk — балансовый трансляционный [валютный\] риск
Syn:balance 3. 1), on-balance-sheetAnt:balance-sheet account, balance sheet data, balance sheet figure, balance-sheet equation, balance sheet total, balance sheet analysis, balance sheet audit, balance sheet management, balance sheet ratio, balance-sheet item, balance-sheet profit, balance-sheet value, balance-sheet risk, balance sheet totalSee:balance-sheet account, balance sheet data, balance sheet figure, balance-sheet equation, balance sheet total, balance sheet analysis, balance sheet audit, balance sheet management, balance sheet ratio, balance-sheet item, balance-sheet profit, balance-sheet value, balance-sheet risk, balance sheet total
* * *
abbrev.: BS баланс компании: 1) активы и пассивы компании, включая капитал, в разбивке по установленной форме на определенную дату; 2) отчет о финансовом положении компании на определенную дату со всеми необходимыми деталями; активы должны равняться пассивам плюс средства акционеров; = statement of financial position; statement of condition.* * *Бухгалтерский баланс; баланс; балансовый отчет. Также называется Statement of financial condition (отчет о финансовом состоянии). Сумма активов, обязательств и собственного капитала компании . Listing of the assets, liabilities and owner's equity at a spcific point in time. Словарь экономических терминов .* * *одна из основных форм отчетности, состоящая из ряда счетов, показывающих финансовое положение организации на определенную дату, как правило, на последний день отчетного периода-----Финансы/Кредит/Валюта1. активы и пассивы в разбивке по установленной форме на определенную дату2. отчет о финансовом положении компании-----1. активы и пассивы в разбивке по установленной форме на определенную дату2. отчет о финансовом положении компании -
78 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.———————————————————————————————————————— -
79 release
I [rɪ'liːs]1) (liberation) rilascio m., liberazione f.2) fig. (relief) sollievo m., liberazione f.4) tecn. (of mechanism) sgancio m.5) giorn. (announcement) comunicato m. (stampa)6) cinem. (making publicly available) distribuzione f.7) (film, video, record) novità f.8) (discharge form) congedo m.II [rɪ'liːs]1) (set free) rilasciare, mettere in libertà [hostage, prisoner]; liberare [accident victim, animal]2) fig.to release sb. from — sciogliere qcn. da [promise, obligation]
5) (let go of) lasciare, mollare [object, hand]to release one's grip of sth. — lasciare qcs., allentare la presa su qcs
6) giorn. diffondere, rendere pubblico [news, statement]; pubblicare [photo, picture]7) cinem. fare uscire, distribuire [ film]; mus. fare uscire, lanciare [video, record]* * *[rə'li:s] 1. verb1) (to set free; to allow to leave: He was released from prison yesterday; I am willing to release him from his promise to me.) liberare, rilasciare2) (to stop holding etc; to allow to move, fall etc: He released (his hold on) the rope.) lasciare, allentare3) (to move (a catch, brake etc) which prevents something else from moving, operating etc: He released the handbrake and drove off.) allentare, sbloccare4) (to allow (news etc) to be made known publicly: The list of winners has just been released.) (rendere pubblico)5) (to offer (a film, record etc) to the general public: Their latest record will be released next week.) (mettere sul mercato)2. noun1) (the act of releasing or being released: After his release, the prisoner returned to his home town; the release of a new film; ( also adjective) the release catch.) rilascio, liberazione2) (something that is released: This record is their latest release; The Government issued a press release (= a statement giving information about something, sent or given to newspapers, reporters etc).) pubblicazione; comunicato* * *release /rɪˈli:s/n.1 [uc] rilascio; liberazione; (med.) dimissione ( di un paziente): the hostage's release, il rilascio dell'ostaggio; release from prison, scarcerazione: He committed a robbery one week after his release from prison, ha commesso una rapina una settimana dopo essere uscito di prigione2 rilascio; emissione ( di gas, ecc.): the release of toxic substances, il rilascio di sostanze tossiche; the release of waste products into the environment, il rilascio di scorie nell'ambiente3 [u] diffusione: the release of secret documents, la divulgazione di documenti segreti; the release of a photofit by the police, la diffusione di un photofit da parte della polizia4 album (o film, ecc.) appena uscito: Their latest release is already number one in the charts, il loro ultimo album è già in testa alle classifiche; You can find all the new releases on this DVD rental site, puoi trovare tutti i film appena usciti su questo sito di noleggio DVD online5 [u] uscita (di film, disco, ecc.): The release of the film has been pushed back by six months, l'uscita del film è stata rimandata di sei mesi; The band embarked on a tour to promote the release of their album, il gruppo è partito per una tournée per promuovere l'uscita del loro ultimo album7 [uc] allentamento ( della presa, ecc.); il lasciar andare: a release of tension, un allentamento della tensione9 [uc] (leg.) abbandono ( di un diritto); cessione ( di beni); concessione, rilascio ( di diritti ad altri)10 [u] liberazione ( da un obbligo); esonero ( dal servizio); esenzione ( fiscale, ecc.); remissione ( di un debito)13 (mecc.) dispositivo di sgancio14 (fotogr.) scatto16 (comput.) versione ( di un programma); rilascio ( inizio della disponibilità di un programma sul mercato): release candidate ► RC, def. 4; release notes, note di rilascio; note sulla versione19 ( sci) apertura ( di un attacco): release setting screw, vite per regolare l'apertura dell'attacco20 (leg., naut.) dissequestro● (leg.) release from seizure, dissequestro □ (mecc.) release lever, leva di sbloccaggio □ the release of goods from customs, lo svincolo di merci dalla dogana □ release of a mortgage, estinzione di un'ipoteca □ (leg.) release of right of action, rinuncia all'azione in giudizio □ (leg.) release on bail, concessione della libertà provvisoria su cauzione □ (fotogr.) release trigger, levetta dello scatto; scatto □ press release, comunicato stampa □ ( di un film) on (general) release, nelle sale cinematografiche: The film goes on general release in the UK on August 31st, il film esce nelle sale cinematografiche del Regno Unito il 31 agosto □ (farm.) time-release capsule, capsula a rilascio lento.♦ (to) release /rɪˈli:s/v. t.1 liberare; rilasciare; (med.) dimettere ( un paziente): to release a prisoner [a hostage], rilasciare un prigioniero [un ostaggio]; to release sb. from a promise, liberare (o sciogliere) q. da una promessa; to release goods from customs, svincolare merci dalla dogana3 emettere ( gas, ecc.); sprigionare: Poisonous chemicals were released into the atmosphere, sostanze chimiche tossiche sono state sprigionate nell'atmosfera; Crude oil released into the sea killed tens of thousands of seabirds, il petrolio greggio riversato nel mare ha ucciso decine di migliaia di uccelli marini6 rendere noto: Further information will be released shortly, ulteriori informazioni verranno rese note entro breve; The results of the survey will be released next month, i risultati del sondaggio saranno pubblicati il mese prossimo7 fare uscire ( un film, un album, un DVD, ecc.): They've just released their first single, è appena uscito il loro primo single; They want to release the film in time for the Christmas period, vogliono che il film esca in tempo per il periodo natalizio9 (leg.) cedere ( una proprietà, un diritto); consegnare ( beni, chiavi, documenti, ecc.); abbandonare, rinunciare a ( un diritto); rimettere, condonare ( un debito)11 (mecc.) sbloccare; sganciare13 (autom.) togliere: to release the handbrake, togliere il freno a mano; to release the clutch, lasciare (lentamente) il pedale della frizione14 (comput.) rilasciare ( rendere disponibile un programma sul mercato): released version, versione rilasciata* * *I [rɪ'liːs]1) (liberation) rilascio m., liberazione f.2) fig. (relief) sollievo m., liberazione f.4) tecn. (of mechanism) sgancio m.5) giorn. (announcement) comunicato m. (stampa)6) cinem. (making publicly available) distribuzione f.7) (film, video, record) novità f.8) (discharge form) congedo m.II [rɪ'liːs]1) (set free) rilasciare, mettere in libertà [hostage, prisoner]; liberare [accident victim, animal]2) fig.to release sb. from — sciogliere qcn. da [promise, obligation]
5) (let go of) lasciare, mollare [object, hand]to release one's grip of sth. — lasciare qcs., allentare la presa su qcs
6) giorn. diffondere, rendere pubblico [news, statement]; pubblicare [photo, picture]7) cinem. fare uscire, distribuire [ film]; mus. fare uscire, lanciare [video, record] -
80 SWIFT message
SWIFT сообщение, направляемое по системе SWIFT. Сообщения делятся на 6 категорий. На фондовом рынке используются сообщения Категории 5(Category 5 Securities Markets):см.MT 500 Instruction to Register MT 501 Confirmation of Registration or Modification MT 502 Order to Buy or Sell MT 503 Collateral Claim MT 504 Collateral Proposal MT 505 Collateral Substitution MT 506 Collateral and Exposure Statement MT 507 Collateral Status and Processing Advice MT 508 Intra-Position Advice MT 509 Trade Status Message MT 510 Registration Status and Processing Advice MT 513 Client Advice of Execution MT 514 Trade Allocation Instruction MT 515 Client Confirmation of Purchase or Sale MT 516 Securities Loan Confirmation MT 517 Trade Confirmation Affirmation MT 518 Market-Side Securities Trade Confirmation MT 519 Modification of Client Details MT 524 Intra-Position Instruction MT 526 General Securities Lending/Borrowing Message MT 527 Triparty Collateral Instruction MT 528 ETC Client-Side Settlement Instruction MT 529 ETC Market-Side Settlement Instruction MT 530 Transaction Processing Command MT 535 Statement of Holdings MT 536 Statement of Transactions MT 537 Statement of Pending Transactions MT 538 Statement of Intra-Position Advices MT 540 Receive Free MT 541 Receive Against Payment MT 542 Deliver Free MT 543 Deliver Against Payment MT 544 Receive Free Confirmation MT 545 Receive Against Payment Confirmation MT 546 Deliver Free Confirmation MT 547 Deliver Against Payment Confirmation MT 548 Settlement Status and Processing Advice MT 549 Request for Statement/Status Advice MT 558 Triparty Collateral Status and Processing Advice MT 559 Paying Agent's Claim MT 564 Corporate Action Notification MT 565 Corporate Action Instruction MT 566 Corporate Action Confirmation MT 567 Corporate Action Status and Processing Advice MT 568 Corporate Action Narrative MT 569 Triparty Collateral and Exposure Statement MT 574 (IRSLST) IRS 1441 NRA (1) MT 574 (W8BENO) IRS 1441 NRA (2) MT 575 Report of Combined Activity MT 576 Statement of Open Orders MT 577 Statement of Numbers MT 578 Settlement Allegement MT 579 Certificate Numbers MT 581 Collateral Adjustment Message MT 582 Reimbursement Claim or Advice MT 584 Statement of ETC Pending Trades MT 586 Statement of Settlement Allegements MT 587 Depositary Receipt Instruction MT 588 Depositary Receipt Confirmation MT 589 Depositary Receipt Status and Processing Advice MT 590 Advice of Charges, Interest and Other Adjustments MT 591 Request for Payment of Charges, Interest and Other Expenses MT 592 Request for Cancellation MT 595 Queries MT 596 Answers MT 598 Proprietary Message MT 599 Free Format MessageАнгло-русский словарь терминов по депозитарному хранению и клирингу > SWIFT message
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