-
41 every thing else including
including: — включая
English-Russian base dictionary > every thing else including
-
42 up to and including
English-Russian big medical dictionary > up to and including
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43 appeal body
апелляционный орган
В соответствии с Классификационным кодексом МПК, Апелляционный орган имеет юрисдикцию в отношении рассмотрения решений по поводу классификации с целью:
• обеспечения соблюдения соответствующих процедур присвоения спортивного класса;
• обеспечения соблюдения соответствующих процедур опротестования.
Апелляционный орган не имеет юрисдикции в отношении рассмотрения конкретных обстоятельств установления спортивного класса или статуса спортивного класса. Ни при каких условиях Апелляционный орган не может изменить решение по классификации путем присвоения спортсмену нового спортивного класса и/или статуса спортивного класса. Апелляционный орган имеет право проводить слушания по апелляциям только в случаях, когда все другие доступные средства защиты прав, включая без ограничений процедуры опротестования, исчерпаны.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
appeal body
According to the IPC Classification Code, the Appeal Body shall have jurisdiction to review classification decisions in order to:
• ensure that all appropriate sport class allocation procedures have been followed
• ensure that all appropriate protest procedures have been followed.
Appeal Body shall have jurisdiction to review the merits of an allocation of sport class or sport class status. Under no circumstances shall the Appeal Body modify a classification decision by allocating an athlete a new sport class and/or sport class status. The Appeal Body shall hear appeals only in cases in which all other available remedies, including but not limited to protest procedures, have been exhausted.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > appeal body
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44 Olympic properties
Олимпийская собственность
Олимпийский символ, девиз, гимн, обозначения (в том числе, такие как «Олимпийские игры» или «игры Олимпиады»), знаки, эмблемы, огонь и факелы (согласно определениям, содержащимся в Правилах 8-14 Олимпийской хартии) в совокупности или по отдельности являются «Олимпийской собственностью».
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
Olympic properties
Olympic symbol, motto, anthem, identifications (including but not limited to "Olympic Games" and "Games of the Olympiad"), designations, emblems, flame and torches, as defined in Rules 8-14 of the Olympic Charter, shall be collectively or individually referred to as "Olympic Properties".
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > Olympic properties
-
45 consideration
обсуждение
—
[ http://www.iks-media.ru/glossary/index.html?glossid=2400324]Тематики
- электросвязь, основные понятия
EN
платежи
Данный термин означает платежи, получаемые Оргкомитетом «Сочи-2014»:
• по всем контрактам, относящимся к Совместной маркетинговой программе Оргкомитета «Сочи-2014» или содержащим любые элементы коммерческого использования символики Оргкомитета «Сочи-2014», символики ОКР либо так или иначе связанным с Играми, включая без ограничений доходы от продажи входных билетов на соревнования Игр;
• по всем контрактам на вклады в натуральной форме и другим формам вознаграждения за любые рекламные, льготные и другие права или в связи с ними.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
consideration
Term refers to consideration received by Sochi 2014:
• of all contracts pertaining to the Sochi 2014 joint marketing program or containing any element of commercial exploitation of the Sochi 2014 marks, the ROC marks, or relating to the Games in any way, including but not limited to the revenues for the sale of admission tickets to the Games;
• of all contracts which provide for value-in-kind or other forms of consideration to be supplied in return for, or in connection with, any advertising, promotional or other rights.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > consideration
-
46 intellectual property portfolio
портфель интеллектуальной собственности
Перечень и совокупность всех интеллектуальных активов, имеющихся в распоряжении организации по праву собственности или на основании лицензии, включая, не ограничиваясь нижеперечисленным: Олимпийский гимн, флаг, огонь, факел, эмблему Игр, элементы образа Игр, второстепенные графические элементы, пиктограммы и т.д.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
intellectual property portfolio
Index and collection of all IP assets owned or licensed by the organization including but not limited to the Olympic Anthem, flag, flame, torch, Games Emblem, Look elements, secondary graphics, pictograms and more.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > intellectual property portfolio
-
47 partner recognition layout
рекламно-информационный материал о партнерах
В основе признания партнеров лежит рекламно-информационный материал о партнерах, который должен присутствовать во всех публикациях ОКОИ, в том числе во всех выпусках информационного бюллетеня (журнала) Оргкомитета, в путеводителях для зрителей, путеводителях для прессы и СМИ, транспортных схемах, путеводителях для партнеров,брошюрах о продаже билетов, путеводителе для Олимпийской / Паралимпийской Семьи, Программах церемоний официального открытия и закрытия Игр, Официальных сувенирных программах, информационных брошюрах, путеводителях по объектам Игр, официальных путеводителях по Играм, финальных отчетах, памятных книгах, специальных публикациях, а также на веб-сайте ОКОИ, на рекламных щитах, баннерах, флагах, посвященных признанию партнеров и т.д.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
partner recognition layout
Basic partner recognition layout is the foundation of the OCOG's partners recognition plan; it should appear in every OCOG publication including, but not limited to all issues of the OCOG newsletter / magazine, spectator guides, press / media guides, media transport guide, partner guides for media, ticket sales brochures, Olympic / Paralympic Family guide, Official OC / CC ceremonies programs, Official souvenir programs, Games information brochures, venue guides, official Games guides, final reports, commemorative books, signature property publications, etc., as well as, the OCOG's website, on-site partner recognition totems / boards, banners, flags, etc.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > partner recognition layout
-
48 include
include, but not be limited to — включать но не ограничивать
-
49 kiosk
- киоск (спорт (коммерч. деят.))
- киоск (службы Игр «Сочи 2014»)
- информационный киоск
информационный киоск
автономный центр интерактивной информации
Автономная императивная система мультимедиа со свободным доступом.
[Л.Г.Суменко. Англо-русский словарь по информационным технологиям. М.: ГП ЦНИИС, 2003.]Тематики
Синонимы
EN
киоск
Любая торговая точка, где продается (предлагается) только один вид продукции, и нет безалкогольных напитков. Для ясности можно сказать, что к их числу, помимо прочего, относятся торговые точки в гостиных для Олимпийской/Паралимпийской Семьи, помещениях для отдыха волонтеров, столовых для обслуживающего персонала, а также торговые автоматы. Киоски могут располагаться внутри зданий или под открытым небом и могут включать как стационарные, так временные или переносные лотки и киоски разъездных торговцев (лоточников).
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
kiosk
Any outlet where only one product is sold (served), and where no non-alcoholic beverages are sold (served). For the sake of clarity, these include, but are not limited to, Olympic/Paralympic Family lounges, volunteer lounges, workforce cafeterias and vending machines. Kiosks can be indoor or outdoor and may include permanent, portable or temporary stands, as well as stations for roving vendors (hawkers) to be used at the venues.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
киоск
Любая торговая точка, где продается (предлагается) только один вид продукции, и нет безалкогольных напитков. Для ясности можно сказать, что к их числу, помимо прочего, относятся торговые точки в гостиных для Олимпийской Семьи, помещениях для отдыха волонтеров, столовых для обслуживающего персонала, а также торговые автоматы. Киоски могут располагаться внутри зданий или под открытым небом и могут включать как стационарные, так и временные или переносные лотки и киоски разъездных торговцев (лоточников).
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
kiosk
Any outlet where only one product is sold (served), and where no non-alcoholic beverages are sold (served). For the sake of clarity, these include, but are not limited to, Olympic Family lounges, volunteer lounges, workforce cafeterias and vending machines. Kiosks can be indoor or outdoor and may include permanent, portable or temporary stands, as well as stations for roving vendors (hawkers) to be used at the venues.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > kiosk
-
50 -ism
•• В русском языке слова, оканчивающиеся на - изм, как правило, обозначают какое-либо идейно-политическое или культурное течение, реже – то или иное явление в жизни общества (ср. шутливое пофигизм, пока не вошедшее в словари, – привычка или тенденция наплевательски относиться к каким-либо делам, вопросам). В английском языке образование новых слов при помощи - ism является продуктивной моделью. Поэтому значение таких слов шире, и при переводе, в зависимости от контекста, их обычно переводят словосочетанием: activism – активная позиция, активное отношение к чему-либо; symbolism – символическое значение, символика; sensationalism [of the media] – любовь к сенсациям, скандалам; сенсационная подача новостей; volunteerism – общественная активность.
•• * Поскольку слова, оканчивающиеся на - ism, в русском языке обозначают обычно идеологию или политическое течение и реже – явление в жизни общества, а для английского характерно именно последнее, такие слова, как activism, symbolism, sensationalism, volunteerism во многих случаях лучше переводить при помощи словосочетаний. Интересно в этой связи слово exceptionalism, не включенное в ABBYY Lingvo, возможно по причине его «очевидности», и помечаемое в Новом БАРСе как книжное (на мой взгляд, это неверно). American Heritage Dictionary определяет его следующим образом: 1. The condition of being exceptional or unique. 2. The theory or belief that something, especially a nation, does not conform to a pattern or norm.
•• Второе значение часто встречается в публицистике в применении к США. Недавно вышла книга American Exceptionalism: A Double-Edged Sword. Издательство резюмирует ее проблематику следующим образом:
•• Is America unique? One of our major political analysts explores the deeply held but often inarticulated beliefs that shape the American creed.
•• Может показаться, что первое и второе значения здесь сливаются, и хочется перевести название книги как Особый путь: вера в исключительность Америки – обоюдоострый меч.
•• Но это слово встречается не только в политическом или социологическом контексте, как видно из следующей цитаты:
•• <...> myths about internet exceptionalism: the notion that the internet is fundamentally unique – representing a distinctive break from past – and that we’ll be driven by the “ spirit of the net” without the normalisation evident in adoption of other new technologies.
•• Здесь в переводе вполне подойдет предлагаемый в Новом БАРСе вариант исключительность, хотя лучше, видимо, провести
•• некоторую синтаксическую перестройку: мифы о том, что Интернет есть нечто исключительное. Но в следующем примере из Washington Post такой перевод был бы неудачен:
•• Mr. Dean’s carefully prepared speech was described as a move toward the center, but in key ways it shifted him farther from the mainstream. <...> Mr. Dean’s exceptionalism, however, is not limited to Iraq. It can be found in his support for limiting the overseas deployments of the National Guard – a potentially radical change in the U.S. defense posture – and in his readiness to yield to the demands of North Korea’s brutal communist dictatorship.
•• Может показаться, что это – окказиональное употребление этого слова, но оно полностью соответствует первому значению в AHD. Предлагаемый мною перевод, видимо, надо признать контекстуальным, но он, как говорится, напрашивается. Отход от mainstream (т.е. от «основного русла», «генеральной линии» – в данном случае демократической партии) – это, скорее всего, особая позиция:
•• Однако г-н Дин занимает особую позицию не только по иракской проблеме. Такая позиция просматривается и в его стремлении ограничить развертывание национальной гвардии за рубежом, что было бы радикальным отходом от принципов оборонной доктрины США, и в его готовности уступить требованиям жестокого диктаторского режима Северной Кореи.
•• Еще два интересных примера на ту же тему:
•• Not one has substantiated the allegation that Saddam was stockpiling WMD, let alone that he was considering passing them to al-Qaida. The link is a product of Blair’s imagination and the moral reductionism he mistakes for statesmanship. The world, as he sees it, consists of “ good guys” and “ bad guys”, with the latter combining to form a composite threat. (Guardian)
•• This time the nation is far more polarized, and his path, in Iraq and politically, was less clear. Certainly, there was no hint of the triumphalism of 50 weeks ago, when Mr. Bush stood on the deck of the aircraft carrier Abraham Lincoln off San Diego before a banner declaring “Mission Accomplished.” (New York Times)
•• Reductionism – упрощенный подход/взгляд на мир. Moral reductionism я бы в данном случае перевел просто морализаторство. Triumphalism встречается часто, и я был бы не против триумфализма и по-русски. Но большинство редакторов это скорее всего не пропустили бы. Может быть, триумфальный/победный настрой/тон.
•• Но в данном контексте можно сказать и хвастливый тон/хвастливые высказывания и даже (почему бы не рискнуть?) шапкозакидательство. А вот сталинское головокружение от успехов – уже нельзя (хотя соблазн велик и по смыслу вполне подходит), ибо это было бы аллюзией, которой в английском тексте, разумеется, нет.
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51 license
ˈlaɪsəns
1. гл. разрешать, давать разрешение( for, to - на что-л.) ;
давать право, патент, привилегию The restaurant is licensed for the sale of beer, but not wine ≈ Этот ресторан имеет право подавать пиво, но не вино.
2. сущ.;
= licence (американизм) лицензия;
удостоверение, патент;
официальное разрешение - driving * водительские права, разрешение на вождение автомашины - export * лицензия на экспорт - special * разрешение на венчание без церковного оглашения брачащихся (выданное архиепископом Кентерберийским) - to marry by * венчаться без церковного оглашения - * to practise as a doctor разрешение /патент/ на врачебную практику - * to fish разрешение /лицензия/ на рыбную ловлю - * to sell tobacco патент на продажу табака - to do smth. under * делать что-л. с особого разрешения патент на продажу спиртных напитков - this cafeteria has no * в этом кафетерии спиртное не продается пластинка или бирка, удостоверяющие наличие лицензии( американизм) (автомобильное) номерной знак( излишняя) вольность;
злоупотребление свободой;
распущенность - the invading troops displayed the most unbridled * вторгшиеся войска вели себя разнузданно отклонение от правил, норм ( в искусстве, литературе) - poetic * поэтическая вольность - metrical * (стихосложение) нарушение размера разрешать, давать разрешение (на что-л.) ;
давать право, выдавать патент, лицензию - to * a doctor to practise medicine выдать врачу разрешение заниматься врачебной практикой - to * the letting of lodgings разрешить сдачу квартир внаем - to * a book разрешать издание /выпуск/ книги commercial distribution ~ лицензия на коммерческое распространение gun ~ разрешение на ношение оружия license n = licence ~ выдавать лицензию ~ выдавать патент ~ давать право ~ давать разрешение ~ лицензионный ~ лицензировать ~ лицензия ~ разрешать, давать разрешение (на что-л.) ;
давать право, патент, привилегию ~ разрешать, лицензировать, давать право ~ разрешать ~ разрешение ~ соглашение life ~ пожизненная лицензия limited ~ вчт. ограниченные права peddling ~ лицензия на торговлю вразнос run-time ~ вчт. соглашение об использовании site ~ вчт. лицензия на использование -
52 alternative financing options
Общая лексика: варианты альтернативного финансирования (may include, but are not limited to, a Bond for Deed, Land Contracts, Wraparound Mortgages, Seller Second Mortgages, Lease-Purchase Contracts and)Универсальный англо-русский словарь > alternative financing options
-
53 utilize alternative financing methods
Общая лексика: использовать методы альтернативного финансирования (may include, but are not limited to, a Bond for Deed, Land Contracts, Wraparound Mortgages, Seller Second Mortgages, Lease-Pur)Универсальный англо-русский словарь > utilize alternative financing methods
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54 threnos
плач, погребальная песнь1) The threnos differs from the epikedeion, for the epikedeion is uttered at the funeral itself, while the body is exposed, but the threnos is not limited by time — Плач отличается от эпикедия,- эпикедий исполняется непосредственно на похоронах, когда тело выставляется [на обозрение публики], в то время как плач не привязан к определенному времени. -
55 temporary signage
временные знаки и обозначения
Знаки, используемые или устанавливаемые на ограниченный срок (например, на время соревнования) и изготовленные из материала, срок службы которого не обязательно должен превышать продолжительность соответствующего мероприятия.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
temporary signage
Signs designed to be used or installed for a limited time only, i.e. during an event, and made of materials intended to last for at least the duration of the event but not necessarily longer.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > temporary signage
-
56 import duties and taxes
импортные пошлины и налоги
Таможенные пошлины и все иные пошлины, налоги или сборы, взимаемые при или в связи с импортом товаров, за исключением любых сборов, величина которых ограничивается приблизительной стоимостью оказанных услуг или которые взимаются таможенной службой по поручению другого государственного органа (Глава 2 Генерального приложения к Пересмотренной Киотской конвенции)
[Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]EN
import duties and taxes
Customs duties and all other duties, taxes or charges which are collected on or in connection with the importation of goods, but not including any charges which are limited in amount to the approximate cost of services rendered or collected by the customs on behalf of another national authority (General annex, chapter 2, to the Revised Kyoto Convention)
[Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2490]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > import duties and taxes
-
57 accommodation facility
объект для размещения
Объект для временного проживания; в качестве объектов для размещения могут использоваться не только гостиницы.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
accommodation facility
Facility where accommodation is provided; includes, but is not limited to hotels.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > accommodation facility
-
58 transport operational policies for the management and planning of transport workforce
- правила ФНД «Транспорт» по планированию численности персонала и управлению им
правила ФНД «Транспорт» по планированию численности персонала и управлению им
Правила ФНД «Транспорт» по планированию численности персонала и управлению им включают в себя, помимо прочего, определение количества рабочих часов за рулем и количества смен, которые могут быть отработаны каждым волонтером.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
transport operational policies for the management and planning of transport workforce
Transport operational policies required for the management and planning of transport workforce include but are not limited to policies for driver hours and the number of shifts each volunteer can be expected to complete.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
- transport operational policies for the management and planning of transport workforce
Англо-русский словарь нормативно-технической терминологии > transport operational policies for the management and planning of transport workforce
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59 export duties and taxes
экспортные пошлины и налоги
Таможенные пошлины и все иные пошлины, налоги или сборы, взимаемые при или в связи с экспортом товаров, за исключением любых сборов, величина которых ограничивается приблизительной стоимостью оказанных услуг или которые взимаются таможенной службой по поручению другого государственного органа. Экспортные пошлины разрешены действующими нормами ВТО (Статья I ГАТТ-1994) (Глава 2 Генерального приложения к Пересмотренной Киотской конвенции)
[Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]EN
export duties and taxes
Customs duties and all other duties, taxes or charges which are collected in connection with the exportation of goods, but not including any charges which are limited in amount to the approximate cost of services rendered or collected by the customs on behalf of another national authority (General annex, Chapter 2, to the Rvised Kyoto Convention)
[Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2360]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > export duties and taxes
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60 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.————————————————————————————————————————
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