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1 балансовые запасы
1) General subject: balance sheet reserves2) Geology: balance reserves (10-4), (геологические) in place, (геологические) in-place reserves3) Oil: reserves (нефти, газа, конденсата), resources (нефти, газа, конденсата)4) Geophysics: in-place reserves, original oil in place5) Sakhalin energy glossary: economic resource base, geological reserves, in place, (геологические) in place reserves, registered economic resource base6) Gold mining: on-balance reserves, commercial reserves (10-4 - (Commercial reserves are defined as proven and probable on a net entitlement basis) - АД) -
2 скрытый резерв
скрытый резерв
Средства, которые держатся в качестве резерва, но которые не отражаются в счетах (их также называют забалансовыми резервами или секретными резервами (off-balance sheet reserves or secrete reserves)). Они появляются в случаях, когда актив умышленно скрывается или когда цена его занижается. Подобные скрытые резервы разрешается иметь некоторым банковским учреждениям, но запрещается компаниям с ограниченной ответственностью, поскольку они занижают прибыли, а значит, суммы, подлежащие налогообложению в соответствии с налогом на корпорации.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > скрытый резерв
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3 резервы балансового отчёта
Insurance: balance sheet reservesУниверсальный русско-английский словарь > резервы балансового отчёта
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4 Положение по учёту запасов полезных ископаемых, постановки их н
General subject: Statute on the Recording of Reserves of Commercial Minerals, the Entry Thereof on the Balance Sheet and the Write-Off of Reserves from the Balance Sheet (E&Y)Универсальный русско-английский словарь > Положение по учёту запасов полезных ископаемых, постановки их н
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5 резервы предстоящих расходов и платежей
1) General subject: reserves for future expenses and payments2) Accounting: provisions for liabilities and charges (это также название одной из статей в формах Баланса компании (Balance Sheet formats))Универсальный русско-английский словарь > резервы предстоящих расходов и платежей
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6 сальдо отчислений в резервный фонд
SAP.fin. balance sheet account for allocated reservesУниверсальный русско-английский словарь > сальдо отчислений в резервный фонд
См. также в других словарях:
Balance Sheet Reserves — An amount expressed as a liability on the insurance company s balance sheet for benefits owed to policy owners. Balance sheet reserves represent the amount of money insurance companies set aside for future insurance claims or claims that have… … Investment dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
reserves — Part of shareholders funds on a company s balance sheet. All parts of shareholders funds apart from share capital are reserves, such as the share premium account, the profit and loss account and the revaluation reserve. Dresdner Kleinwort… … Financial and business terms
hidden reserves — /ˌhɪd(ə)n rɪ zʒmvz/ plural noun 1. reserves which are not easy to identify in the company’s balance sheet (reserves which are illegally kept hidden are called ‘secret reserves’) 2. illegal reserves which are not declared in the company’s balance… … Dictionary of banking and finance
Balance of payments — In economics, the balance of payments, (or BOP) measures the payments that flow between any individual country and all other countries. It is used to summarize all international economic transactions for that country during a specific time period … Wikipedia
discretionary reserves — balance sheet accounts representing temporary accumulations of earnings from the current year or the recent past. Bloomberg Financial Dictionary … Financial and business terms
Oil reserves in Iran — Iran s Oil and Gas Fields and Infrastructures Oil reserves in Iran, according to its government, rank third largest in the world at approximately 150 billion barrels (24×10^9 m3) as of 2007, although it ranks second if Canadian reserves of… … Wikipedia
Natural gas reserves in Iran — Iran Gas Fields Location Map … Wikipedia
Secondary Reserves — Assets that are invested in safe, marketable, short term securities such as Treasury bills when the demand for loans is low. Secondary reserves provide a supplemental measure of low risk liquidity. They earn interest and can be useful in… … Investment dictionary
Undisclosed Reserves — The unpublished or hidden reserves of a financial institution that may not appear on publicly available documents such as a balance sheet, but are nonetheless real assets, which are accepted as such by most banking institutions. Undisclosed… … Investment dictionary
secret reserves — /ˌsi:krət rɪ zɜ:vz/ plural noun reserves which are illegally kept hidden in a company’s balance sheet, as opposed to ‘hidden reserves’ which are simply not easy to identify … Dictionary of banking and finance
