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capital and reserve assets

Толкование Перевод

1 capital

n

kapital

• abnormal capital movements neuobičajeno kretanje kapitala

• additional paid-in capital dodatno uplaćeni kapital

• admissible capital item dopuљtena stavka kapitala

• amortization of capital leases amortizacija kapitalnoga najma

• authorised capital odobreni kapital

• available surplus capital raspoloћivi viљak kapitala

• called-up capital upisani i neuplaćeni dionički kapital

• capital account račun kapitalnih transakcija

• capital account of balance račun kapitalnih transakcija u bilanci plaćanja

• capital adequacy adekvatnost kapitala

• Capital Adequacy Directive ( CAD) Direktiva o adekvatnosti kapitala

• capital adequacy ratio koeficijent adekvatnosti kapitala

• capital and financial account račun kapitalnih i financijskih transakcija

• capital and regulatory capital kapital i propisani kapital

• capital and reserve assets kapital i pričuve

• Capital Asset Pricing Model ( CAPM) model određivanja

Englesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > capital
2 capital

capital ['kæpɪtəl]

1 noun

(a) (city) capitale f;

∎ the financial capital of the world la capitale financière du monde

(b) (letter) majuscule f, capitale f;

∎ write in capitals écrivez en (lettres) majuscules ou en capitales

(c) (UNCOUNT) Economics & Finance (funds) capital m, capitaux mpl, fonds mpl; (funds and assets) capital m (en espèces et en nature);

∎ to raise capital réunir des capitaux;

∎ capital invested, outlay of capital mise f de fonds;

∎ capital and labour capital et main-d'œuvre;

∎ to try and make capital out of a situation essayer de tirer profit ou parti d'une situation

(d) Finance (principal) capital m, principal m

(e) Architecture (of column) chapiteau m

2 adjective

(a) (chief, primary) capital, principal;

∎ it's of capital importance c'est d'une importance capitale, c'est de la plus haute importance

(b) Law capital

(c) (upper case) majuscule;

∎ capital D D majuscule;

∎ in capital letters en majuscules, en capitales;

∎ he's an idiot with a capital "I" c'est un imbécile avec un grand "I"

(d) British familiar old-fashioned (wonderful) épatant, fameux

3 compound-forming noun

Finance de capital

►► Finance capital account compte m de capitaux;

Finance capital allowances amortissements mpl admis par le fisc;

Finance capital asset pricing model modèle m d'évaluation des actifs;

Finance capital assets actif m immobilisé, immobilisations fpl;

Finance capital bond obligation f à coupon zéro;

Finance capital budget budget m d'investissement;

capital charge intérêt m des capitaux (investis);

capital city capitale f;

Finance capital clause (in memorandum of association) constitution f du capital social;

Finance capital contribution apport m en capital, dotation f en capital, apport de capitaux;

Accountancy capital employed capital m engagé, capitaux mpl pemanents;

Finance & Accountancy capital equipment biens mpl d'équipement, capitaux fixes;

Finance capital expenditure (UNCOUNT) mise f de fonds, investissements mpl (en immobilisations), dépenses fpl d'équipement;

Finance capital gains plus-value f;

Finance capital gains distribution distribution f de plus-values;

Finance capital gains tax impôt m sur les plus-values;

Finance capital goods biens mpl d'équipement ou d'investissement;

Finance capital goods market marché m d'équipement;

capital grants subventions fpl en capital;

Finance capital growth croissance m du capital;

Finance capital income revenu m du capital;

Finance capital injection injection f de capital, injection f de capitaux;

Finance capital investment mise f de fonds;

Finance capital items biens capitaux;

Finance capital levy impôt m ou prélèvement m sur le capital;

Finance capital loss moins-value f;

Finance capital market marché m des capitaux;

Law capital offence crime m passible de la peine de mort;

Finance capital outlay dépenses fpl en capital;

Finance capital profits plus-value f;

Law capital punishment peine f capitale, peine f de mort;

Capital Radio = station de radio indépendante de Londres spécialisée dans les variétés;

Finance capital reserves profits mpl mis en réserve, réserves fpl non distribuées;

Finance capital share part f sociale;

American Finance capital stock capital m social, fonds mpl propres;

Finance capital sum capital m;

Finance capital tax impôt m sur le capital;

formerly Finance capital transfer tax droits mpl de mutation;

Finance capital turnover rotation f des capitaux

Un panorama unique de l'anglais et du français > capital
3 ♦ capital

♦ capital (1) /ˈkæpɪtl/
A a.

1 (leg.) capitale: capital offence, reato capitale; capital punishment, pena capitale; capital sentence, condanna a morte

2 (tipogr.) maiuscolo: capital letter, lettera maiuscola; Is «autumn» written with a capital A?, «autunno» si scrive con la A maiuscola?

3 capitale; serio: of capital importance, di capitale importanza

4 (fam. GB, antiq.) eccellente; di prim'ordine; magnifico; splendido; coi fiocchi: a capital fellow, un uomo eccellente; una persona di prim'ordine; a capital dinner, un pranzo coi fiocchi

B inter.

benissimo! ottimamente!; eccellente!

C n.

1 (= capital city) capitale (f.): state capital, capitale di stato; the world's fashion capital, la capitale mondiale della moda

2 [u] (econ., fin., comm.) capitale (m.): capital and interest, capitale e interessi; montante; invested capital, il capitale investito; capital and labour, capitale e lavoro; I started with a very small capital, ho cominciato con un capitale molto ridotto

3 (tipogr.) (lettera) maiuscola: printed in capitals, stampato in lettere maiuscole (o in maiuscolo)

● capital account, (comm. est., fin., rag.) conto capitale □ (fisc.) capital allowance, detrazione per ammortamento; deduzioni in conto capitale □ (fin.) capital appreciation, aumento di valore ( di un immobile); plusvalenza □ (fin., rag.) capital appropriation, impegno di capitali □ (rag.) capital assets, capitale fisso (o immobilizzato); immobilizzazioni □ (fin.) capital base, base di capitale □ (fin.) capital budget, budget (o piano) degli investimenti □ (fin.) capital contribution, apporto di capitale □ (fin.) capital deepening, intensificazione del capitale; aumento del rapporto capitale-lavoro □ (fin.) capital equipment, beni strumentali ( impianti e macchinari) □ (fin., rag.) capital expenditure, spese in conto capitale; spese d'impianto; immobilizzazioni □ (econ., fin.) capital export, esportazione di capitali □ (fin.) capital flight, fuga di capitali □ (fin.) capital flow, movimento (o flusso) di capitali □ (fin.) capital gains, capital gain; guadagno in conto capitale; plusvalenze speculative (di Borsa) □ (fisc.) capital gains tax, imposta sulle plusvalenze □ (fin., GB) capital gearing, rapporto d'indebitamento; indice di patrimonializzazione; rapporto capitale/prestiti □ (econ.) capital goods, beni capitali; beni strumentali □ (econ., fin.) capital increase, aumento di capitale □ (econ., fin.) capital inflow, afflusso di capitali ( in un paese) □ (econ.) capital-intensive, ad alto impiego di capitale; che richiede forti investimenti □ (econ., fin.) capital investment, investimento di capitali □ (fin.) capital issue, emissione di capitale □ (fisc.) capital levy = capital tax ► sotto □ (fin., USA) capital leverage = capital gearing ► sopra □ ( Borsa, fin.) capital loss, minusvalenza, perdita in conto capitale □ (fin.) capital market, mercato finanziario (o dei capitali) □ (fin.) capital movements, movimenti dei capitali □ (fin.) capital outflow, deflusso di capitali ( da un paese) □ (fin.) capital outlay = capital expenditure ► sopra □ (fin.) capital/output ratio, rapporto capitale/prodotto □ ( banca) capital ratio, coefficiente di capitalizzazione □ ( banca) capital requirement, requisiti (pl.) patrimoniali □ (fin.) capital reserve, riserva statutaria ( di una società) □ (fin.) capital share, quota sociale; partecipazione □ (mil., naut.) capital ship, grossa nave da guerra □ (fin., USA) capital stock, capitale azionario (o sociale) □ (fin.) capital structure, struttura del capitale □ capital sum, (ass.) massimale assicurato; (fin.) capitale ( distinto dagli interessi) □ capital surplus, (econ., fin.) eccedenza di capitali; (fin., USA) surplus di capitale, sovrapprezzo delle azioni □ (fisc.) capital tax, imposta patrimoniale □ (fin.) capital transfer, trasferimento di capitali (o finanziario) □ (GB, fisc., stor.) capital transfer tax, imposta sui trasferimenti di capitale (o sulla cessione di beni); imposta di successione ( in vigore in GB dal 1975 al 1986; sostituita dalla «inheritance tax») □ (fin., rag.) capital turnover, indice di rotazione del capitale □ (fin.) capital watering, annacquamento del capitale □ (fin.) capital widening, ampliamento del capitale □ to make capital out of st., trarre vantaggio da qc.; sfruttare qc.: I don't intend to make moral capital out of it, non intendo trarne un vantaggio morale □ (fam.) fast with a capital F, velocissimo □ (fam.) rich with a capital R, ricchissimo; ricco sfondato □ (fam.) It was luck with a capital L, è stata una fortuna con la F maiuscola.
capital (2) /ˈkæpɪtl/
n.

(archit.) capitello.

English-Italian dictionary > ♦ capital
4 assets

n, pl

активы; средства; авуары; капитал; фонды; имущество, собственность

- available assets
- balance-sheet assets
- bank assets
- basic production assets
- blocked assets
- business assets
- capital assets
- carry-over assets
- cash assets
- circulating assets
- clearing assets
- common property assets
- concealed assets
- contingent assets
- convertible assets
- corporate assets
- cross-border assets
- cultural and spiritual assets
- currency assets
- current assets
- dead assets
- deferred assets
- depletable assets
- depreciable assets
- dormant assets
- doubtful assets
- earmarked assets
- earning assets
- easily marketable assets
- economic assets
- enterprise assets
- equitable assets
- external assets
- farm assets
- fictitious assets
- financial assets
- fixed assets
- fixed-income assets
- fixed rate assets
- floating assets
- floating rate assets
- fluid assets
- foreign assets
- foreign exchange assets
- foreign reserves assets
- free assets
- frozen assets
- fungible assets
- government assets
- government assets abroad
- gross assets
- gross reserve assets
- hard corporate assets
- hidden assets
- higher-yielding assets
- high-risk assets
- human assets
- hypothecated assets
- identifiable assets
- idle assets
- illiquid assets
- income-generating assets
- individual assets
- intangible assets
- interest-earning assets
- interest sensitive assets
- international liquid assets
- investable assets
- invisible assets
- legal assets
- liquid assets
- long-lived assets
- low-risk assets
- long-term nonmonetary assets
- material assets
- miscellaneous assets
- movable assets
- mutual fund assets
- negotiable assets
- negotiable income-earning assets
- negotiable income producing assets
- net assets
- net current assets
- net equity assets
- net liquid assets
- net quick assets
- nominal assets
- nonchargeable assets
- noncore assets
- nonearning assets
- noninterest-bearing assets
- nonliquid assets
- nonmonetary assets
- nonoperating assets
- nonperforming assets
- nonproductive assets
- nonreproducible assets
- obsolete assets
- operating assets
- original assets
- other assets
- owned assets
- partnership assets
- pension fund assets
- permanent assets
- permanent capital assets
- personal assets
- pledged assets
- productive assets
- property assets
- quick assets
- rate-sensitive assets
- ready assets
- real assets
- reliable assets
- remaining assets
- reproducible assets
- reserve assets
- residual assets
- risk assets
- retired assets
- short-term assets
- short-term liquid assets
- short-term nonmonetary assets
- sticky assets
- surplus assets
- tangible assets
- tangible capital assets
- total assets
- underbid assets
- underlying real assets
- unsold assets
- wasting assets
- working assets
- assets of a bank
- assets of a company
- assets of an enterprise
- assets of a holding trust
- assets of low unit cost
- assetss and liabilities
- assets held abroad
- assets on current account
- assets recievable
- administer the assets
- conceal assets
- dispose of the debtor's assets
- freeze assets
- hedge assets
- hold assets
- increase assets
- list assets
- list assets in order of their liquidity
- place assets in a trust
- realize assets
- reduce assets
- safeguard customer assets
- shift assets
- unfreeze assets

English-russian dctionary of contemporary Economics > assets
5 assets

активы; средства, авуары; капитал; фонды; имущество, собственность (все, имеющее коммерческую или обменную ценность и принадлежащее компании, институту или частному лицу)

•

- available assets

- basic production assets

- blocked assets

- business assets

- capital assets

- carry-over assets

- cash assets

- circulating assets

- clearing assets

- common property assets

- concealed assets

- contingent assets

- convertible assets

- corporate assets

- currency assets

- current assets

- dead assets

- deferred assets

- depletable assets

- depreciable assets

- earmarked assets

- earning assets

- economic assets

- enterprise assets

- equitable assets

- external assets

- fictitious assets

- financial assets

- fixed assets

- floating assets

- foreign assets

- foreign exchange assets

- foreign reserves assets

- free assets

- frozen assets

- government assets abroad

- gross assets

- hidden assets

- higher-yielding assets

- high-risk assets

- hypothecated assets

- illiquid assets

- impaired assets

- income-generating assets

- intangible assets

- interest sensitive assets

- investable assets

- invisible assets

- liquid assets

- long-lived assets

- material assets

- miscellaneous assets

- monetary assets

- movable assets

- negotiable income producing assets

- net assets

- net current assets

- net equity assets

- nominal assets

- nonchargeable assets

- nonearning assets

- nonliquid assets

- nonmarketable assets

- nonmaterial assets

- nonmonetary assets

- nonoperating assets

- nonperforming assets

- obsolescent assets

- operating assets

- original assets

- other assets

- owned assets

- partnership assets

- pension fund assets

- permanent assets

- personal assets

- pledged assets

- productive assets

- property assets

- rate-sensitive assets

- ready assets

- real assets

- remaining assets

- reserve assets

- residual assets

- retired assets

- short-term assets

- short-term liquid assets

- sticky assets

- tangible assets

- tangible capital assets

- total assets

- total assetss under management

- underbid assets

- underlying real assets

- unsold assets

- upstream assets

- working assets

- assets of a bank

- assets of a company

- assets of an enterprise

- assets of low unit cost

- assets under management

- administer the assets

- conceal assets

- dispose of the debtor's assets

- freeze assets

- hold assets

- lease assets

- place assets in a trust

- realize assets

- safeguard customer assets

- shift assets

- unfreeze assets

- assets derived from the increase in outstanding capital stock

- assets held abroad

- assets and liabilities

- useful life of an assets

In a corporate liquidation any assets that cannot be valued are assigned a zero value. — При ликвидации корпорации любые неоцениваемые активы приравниваются к нулевой стоимости

The assets are listed in order of their liquidity. — Активы ранжированы по степени ликвидности.

English-russian dctionary of diplomacy > assets
6 reserve

(res.)

1. n ком. резерв; запас; a резервний; запасний; 2. n фін., бухг. резерв; a резервний

1. певна кількість чого-небудь, що зберігається для використання; 2. нагромаджений дохід, що утворюється за рахунок перевищення доходів над витратами (surplus) та з прибутків

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actual reserve фактичний запас; adjusted reserves скориговані резерви; advertising reserve резерв на рекламу; aggregate reserves сукупні резерви; amortization reserve резерв на амортизацію; appropriated reserves цільові резерви; assets valuation reserve резерв оцінки майна; available reserves вільний резерв • ліквідні резерви; bad debt reserve резерв на покриття безнадійних боргів; bank reserve резерв банку; bonus reserve резерв на пільги за оплатою страхових внесків; borrowed reserves резерв, одержаний шляхом позик; buried reserve прихований резерв; business reserves торговельні запаси; capacity reserves резерв виробничих потужностей; capital reserve капітальні резерви; capital redemption reserve резерв для сплати строкових привілейованих акцій • резерв на сплату капіталу; capital revaluation reserve резерв на переоцінку капіталу; cash reserve готівковий резерв • касовий резерв; claims reserve резерв на майбутні виплати страхового відшкодування; commercial reserves промислові запаси; commodity reserves товарні резерви; contingency reserve резерв на непередбачені витрати • резерв на покриття надзвичайних втрат; currency reserves валютні резерви; deficiency reserve резерв на випадок недостачі; depreciation reserve резерв на амортизацію; dividend equalization reserve резерв для підтримання рівня дивіденду • резерв на вирівнювання дивіденду; dollar reserve доларовий резервний фонд; emergency reserve резерв на непередбачені обставини; equalization reserve вирівнюючий резерв; excess reserves надлишкові резерви; explored reserves розвідані запаси; external reserves валютні резерви; financial reserves фінансові резерви; first line reserves централізовані валютні резерви; food reserves запаси харчових продуктів • харчові резерви; foreign currency reserves валютні запаси • валютні резерви; fractional reserves часткові резерви; free reserves вільні резерви банків; funded reserve запасний капітал; general reserve загальний резерв; general contingency reserve загальний резерв на непередбачені обставини; gold reserve золотий запас • запаси золота; gold and foreign exchange reserves золотовалютні резерви; government reserves державні запаси • державні резерви; hidden reserves приховані резерви; industrial reserves запаси промислових фірм; inflationary reserve запас на випадок інфляції; insurance reserve страховий резерв; interest reserve резерв для оплати відсотків; international monetary reserves міжнародні валютні резерви; inventory reserve запасний резерв; investment reserve інвестиційний фонд; labour reserves трудові резерви; land reserves земельні резерви; legal reserve обов'язковий резерв; legal minimum reserve мінімальний встановлений законом резерв • мінімальний обов'язковий резерв; liability reserves резерви проти зобов'язань; liquid reserves ліквідні резерви; material reserves матеріальні резерви; minimum reserve мінімальний запас; monetary reserve валютний резерв; money reserve грошовий резерв; naked reserve чистий резерв; net reserve резерв страхових внесків • теоретичний резерв страхових внесків; nonborrowed reserves власні резерви; official reserves офіційні резерви; official gold reserve офіційний золотий запас; operating reserve оперативний резерв; pension reserve пенсійний фонд; pension plan liability reserve резерви проти зобов'язань пенсійного плану; personnel reserve кадровий резерв; possible reserves потенційні резерви; potential mineral reserves потенційні запаси корисних копалин; premium reserve страховий резерв; prescribed reserve запроваджений законом резерв; primary reserve касовий резерв • первинні резерви; production reserves резерви виробництва; productive capacity reserve резерв виробничих потужностей; qualifying reserve неамортизований резерв; raw material reserves сировинні резерви; redemption reserve резерв для викупу • резерв для сплати; replacement reserve резерв на заміну; required reserves обов'язкові резерви; revaluation reserve резерв на переоцінку капіталу • резерв на переоцінку; revenue reserves резерви, створені з прибутку; secondary reserves вторинні резерви; secret reserves приховані резерви; sinking-fund reserve фонд сплати • викупний фонд; special reserve резерв спеціального призначення; statutory reserve статутний резерв • встановлений законом резерв; stock reserve складський запас; strategic reserve «стратегічні запаси; surplus reserve резервний капітал • надлишковий резерв; tax reserve резерв на сплату податків; undisclosed reserves приховані резерви; undistributable reserves капітальні резерви; untapped reserves невикористані резерви; valuation reserve резерв переоцінки активів; visible reserves відкриті резерви; working reserve резерв оборотного капіталу; world reserves світові запаси

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reserve account резервний рахунок; reserve against unsettled claims резерв для несплачених вимог; reserve aggregate загальний резерв; reserve allocation principle принцип розподілу резерву; reserve capital резервний капітал; reserve coverage резервне покриття; reserve currency резервна валюта; reserve for amortization резерв на амортизацію; reserve for bad debts резерв на покриття безнадійних боргів; reserve for contingencies резерв на непередбачені витрати; reserve for debt redemption резерв на сплату заборгованості; reserve for depreciation резерв на амортизацію; reserve for doubtful accounts резерв на покриття сумнівних боргів; reserve for expected losses резерв для покриття передбачених збитків; reserves for exports запаси експортних товарів; reserve for increased risk резерв на випадок підвищеного ризику; reserve for obsolescence резерв на заміну застарілого устаткування; reserve for outstanding liability резерв на покриття простроченого боргу; reserve for overheads резерв на покриття накладних витрат; reserve for taxes податковий резерв; reserve fund резервний фонд; reserve fund account рахунок резервного фонду; reserve fund cover покриття резервного фонду; reserve fund distribution розподіл резервного фонду; reserve money резерв грошових засобів; reserve on hand готівковий резерв; reserve price резервна ціна; reserve ratio норма резервного покриття • резервна норма; to accumulate reserves нагромаджувати/нагромадити резерви; to build up reserves створювати/створити резерви; to draw on reserves отримувати/отримати з резервів • брати/взяти з резервів; to increase reserves збільшувати/збільшити резерви; to maintain reserves утримувати/утримати резерви; to put aside as a reserve відкладати/відкласти на випадок резерву; to put in reserve поміщати/ помістити в резерв; to set up reserves створювати/створити резерви; to transfer to reserves переносити/перенести в резерв

* * *

резерв ( на випадок непередбачених витрат)

The English-Ukrainian Dictionary > reserve
7 assets

1) актив (ы) (баланса)

2) имущество, достояние, средства; актив (ы); капитал; фонды

- assets and liabilities

- assets are worn out

- active assets

- admissible assets

- agricultural assets

- augmentable assets

- available assets

- balance sheet assets

- basic production assets

- capital assets

- carry-over assets

- cash assets

- circulating assets

- common property assets

- composite reserve assets

- contingent assets

- current assets

- dead assets

- deferred assets

- deflated assets

- depletable assets

- depreciable assets

- dismantled assets

- doubtful assets

- earmarked assets

- earning assets

- electronic assets

- farm assets

- fictitious assets

- fixed assets

- fixed industrial assets

- fixed interest financial assets

- floating assets

- foreign assets

- frozen assets

- hidden assets

- human capital assets

- intangible assets

- interest bearing assets

- international assets

- limited-life assets

- liquid assets

- miscellaneous assets

- movable assets

- net assets

- net fixed assets

- nominal assets

- nondistributable assets

- nonproductive assets

- nonreproducible assets

- ordinary assets

- overvalued assets

- permanent assets

- personal assets

- physical environmental assets

- plant assets

- pledged assets

- prepaid assets

- productive assets

- property assets

- quick assets

- real assets

- retired assets

- risk assets

- slow assets

- solid assets

- sticky assets

- subsoil assets

- tangible assets

- total assets

- transferable financial assets

- trust assets

- undervalued assets

- wasting assets

- working assets

Англо-русский словарь по экономике и финансам > assets
8 capital

noun

(a) FINANCE capital m, capitaux m pl, fonds m pl; (assets) avoir m;

∎ to live on one's capital vivre sur son capital

capital account compte m de capitaux;

capital accumulation accumulation f de capital;

capital adequacy ratio ratio m Cooke;

capital allowances déductions f pl (fiscales) sur frais d'établissement;

capital asset pricing model modèle m d'évaluation des actifs;

capital assets actif m immobilisé, immobilisations f pl corporelles;

capital bond obligation f à coupon zéro;

capital budget budget m des investissements;

capital budgeting gestion f des investissements;

capital charge intérêt m des capitaux (investis);

capital clause (in memorandum of association) constitution f du capital social;

capital contribution apport m de capitaux;

capital cost coût m du capital;

ACCOUNTANCY capital employed capital engagé, capitaux permanents;

capital equipment biens m pl d'équipement, capitaux fixes;

capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;

capital flight fuite f des capitaux;

capital gains plus-value f;

capital gains distribution distribution f des plus-values;

capital gains tax impôt m sur les plus-values;

capital goods biens d'équipement ou capitaux ou production;

capital goods market marché m d'équipement;

capital grant subvention f en capital

capital growth croissance m du capital;

capital income revenu m du capital;

capital inflow afflux m de capitaux ou de fonds;

capital injection injection f de capital ou de capitaux;

capital investment investissement m de capitaux, mise de fonds;

ACCOUNTANCY capital items biens capitaux;

capital levy prélèvement m sur le capital;

capital loss moins-value f, perte f en capitaux;

capital market marché financier ou des capitaux;

capital movements mouvements m pl des capitaux;

capital outlay dépenses en capital;

capital profits plus-value;

capital project evaluation étude f de projet d'investissement;

capital reserves profits m mis en réserve, réserves f non distribuées;

ACCOUNTANCY capital and reserves capitaux propres;

capital share part f sociale;

STOCK EXCHANGE capital shares actions f pl de capitalisation;

capital shortfall manque m de capitaux;

capital stock capital social, capital-actions m, fonds propres;

capital structure structure f financière;

capital tax impôt m sur le capital;

capital transaction opération f en capital;

capital transfer tax droits m pl de mutation;

capital turnover rotation f des capitaux

(b) (letter) majuscule f, capitale f

capital letter lettre f majuscule

Capital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.

English-French business dictionary > capital
9 reserve

1.

1) откладывать, запасать

2) бронировать, резервировать, заказывать заранее

2.

1) запас, резерв

2) фин. резервный фонд

3) оговорка

•

- actuarial reserve

- additional reserves

- aggregate reserves

- amortization reserve

- appropriated reserves

- assets valuation reserve

- available reserves

- bad debt reserve

- bad loan reserve

- bank reserve

- borrowed reserves

- budgetary reserve

- budgetary cash reserve

- capital reserves

- capital redemption reserve

- cash reserve

- contingency reserve

- contingent reserve

- contractual reserves

- conversion reserve

- currency reserves

- current reserves

- debenture redemption reserve

- declared reserve

- deficiency reserve

- depreciation reserve

- development reserve

- disclosed reserves

- dividend reserve

- dividend equalization reserve

- emergency reserve

- equalization reserve

- excess reserves

- external reserves

- financial reserves

- first line reserves

- foreign currency reserves

- foreign exchange reserves

- fractional reserve

- free reserves

- funded reserve

- general reserve

- general contingency reserve

- gold reserve

- gold and foreign exchange reserves

- goodwill write-off reserve

- government reserves

- hidden reserves

- inflationary reserve

- inner reserves

- insurance reserve

- interest reserve

- investment reserve

- investment revaluation reserve

- latent reserves

- legal reserve

- legal minimum reserve

- liability reserves

- liquid reserves

- liquidity reserves

- loan loss reserve

- loss reserve

- mandatory reserve

- material reserves

- minimum reserve

- monetary reserve

- money reserve

- naked reserve

- negative foreign exchange reserves

- net borrowed reserves

- net free reserves

- nonborrowed reserves

- off-balance-sheet reserve

- official reserves

- open reserves

- opening reserve

- operating reserve

- pension reserve

- potential reserves

- premium reserve

- prescribed reserve

- redemption reserve

- renegotiation reserve

- replacement reserve

- required reserves

- revaluation reserve

- revenue reserves

- revolving reserve

- secondary reserves

- secret reserves

- sinking-fund reserve

- special reserve

- specific loss reserve

- statutory reserve

- surplus reserve

- tax reserve

- taxation reserve

- tax-free reserves

- undisclosed reserves

- undistributable reserves

- unfunded reserve

- valuation reserve

- visible reserves

- voluntary reserve

- working reserve

- reserve against demand deposits

- reserve against inventories

- reserve for amortization

- reserve for bad debts

- reserve for bond sinking fund

- reserve for contingencies

- reserve for debt redemption

- reserve for deferred taxes

- reserve for depreciation

- reserve for depreciation in the market value of securities

- reserve for doubtful accounts

- reserve for doubtful debts

- reserve for extensions

- reserve for impending payments

- reserve for interest

- reserve for inventory losses

- reserve for losses

- reserve for losses in investments

- reserve for outstanding claims

- reserve for overheads

- reserve for payment of future dividends

- reserve for probable losses

- reserve for renewals and replacements

- reserve for repairs

- reserve for taxes

- reserves from profits

- reserve on hand

- accumulate reserves

- borrow from reserves

- build up reserves

- create reserves

- deplete reserves

- draw on reserves

- hold in reserves

- increase reserves

- keep reserves

- keep in reserve

- maintain reserves

- maintain a legal reserve

- make reserves

- put aside as a reserve

- raid the reserves

- reduce reserves

- replenish the reserves

- set up reserves

- transfer to reserves

- with reserve

- without reserve

English-russian dctionary of diplomacy > reserve
10 reserve

1. n

1) запас, резерв

2) фин. резервный фонд

3) pl суммы, оставшиеся после выплаты налогов, зарплат и распределения дивиденда

4) оговорка

- actual reserve
- actuarial reserves
- aggregate reserves
- amortization reserve
- appropriated reserves
- assets valuation reserve
- available reserves
- bad debt reserve
- bad loan reserve
- bank reserve
- bonus reserve
- borrowed reserves
- business reserves
- capacity reserve
- capital reserves
- capital redemption reserve
- cash reserve
- claims reserve
- commercial reserves
- contingency reserve
- contingent reserve
- currency reserves
- deficiency reserve
- depreciation reserve
- development reserve
- disclosed reserves
- distributable reserves
- dividend reserve
- dividend equalization reserve
- dwindling reserves
- dormant labour reserves
- emergency reserve
- excess reserves
- external reserves
- extraordinary reserve
- first line reserves
- food reserves
- foreign currency reserves
- foreign exchange reserves
- fractional reserve
- free reserves
- funded reserve
- general reserves
- gold reserve
- gold and foreign exchange reserves
- government reserves
- hard currency reserves
- hidden reserves
- inflationary reserve
- inner reserves
- insurance reserve
- interest reserve
- international monetary reserves
- investment reserve
- labour reserves
- latent reserves
- legal reserve
- legal minimum reserve
- liability reserves
- liquid reserves
- liquidity reserves
- loan loss reserve
- loss reserve
- material reserves
- minimum reserve
- minimum cash reserve
- monetary reserve
- money reserve
- naked reserve
- negative foreign exchange reserves
- net reserve
- net borrowed reserves
- net free reserves
- net level premium reserve
- nonborrowed reserves
- official reserves
- oil reserves
- open reserves
- opening reserve
- operating reserve
- operating cash reserve
- pension reserve
- personnel reserve
- possible reserves
- potential mineral reserves
- premium reserve
- prescribed reserve
- primary reserves
- production reserves
- productive capacity reserve
- recoverable reserves
- redemption reserve
- renegotiation reserve
- replacement reserve
- required reserves
- revaluation reserve
- revenue reserves
- revolving reserve
- secondary reserves
- secret reserves
- sinking-fund reserve
- special reserve
- statutory reserve
- stock reserve
- strategic reserves
- surplus reserve
- tax reserve
- taxation reserve
- tax-free reserves
- time reserve
- undisclosed reserves
- undistributable reserves
- untapped reserves
- valuation reserve
- visible reserves
- voluntary reserves
- working reserve
- world's oil reserves
- reserve against demand deposits
- reserve against inventories
- reserve for amortization
- reserve for bad debts
- reserve for debt redemption
- reserve for deferred taxes
- reserve for depletion
- reserve for depreciation
- reserve for doubtful accounts
- reserve for doubtful debts
- reserves for export
- reserve for extensions
- reserve for interest
- reserve for loss in investments
- reserve for obsolescence
- reserve for outstanding claims
- reserve for overheads
- reserve for payment of future dividends
- reserve for probable losses
- reserve for taxes
- reserve on hand
- as a reserve
- under the usual reserve
- with reserve
- without reserve
- accumulate reserves
- borrow from reserves
- build up reserves
- command reserves
- create reserves
- draw on reserves
- hold in reserve
- get one's hands on oil reserves
- increase reserves
- keep in reserve
- maintain reserves
- maintain a legal reserve
- make reserves
- pledge reserves as collateral
- put aside as a reserve
- put in reserve
- put to reserve
- raid the reserves
- reduce reserves
- replenish the reserves
- set up reserves
- transfer to reserves
2. v

1) откладывать, запасать

2) сохранять за собой (право)

3) резервировать, бронировать, заказывать заранее

4) оговаривать

English-russian dctionary of contemporary Economics > reserve
11 reserve

I 1. [rɪ'zɜːv]
nome

1) (resource, stock) riserva f., scorta f.

oil reserves — riserve petrolifere

to keep o hold sth. in reserve — tenere qualcosa di scorta

2) (reticence) riserbo m., reticenza f.

3) (doubt) riserva f.

without reserve — senza riserve

4) mil.

the reserve — la riserva

the reserves — le riserve

5) sport riserva f.

6) (area of land) riserva f.

wildlife reserve — riserva, parco naturale
2.
modificatore [fund, supplies, forces] di riserva; sport [ team] delle riserve

reserve player — riserva
II [rɪ'zɜːv]
verbo transitivo

1) (set aside) mettere da parte, serbare, riservare

he reserves his fiercest criticism for — ha riservato le sue critiche più feroci a

to reserve one's strength — risparmiare le forze

to reserve the right to do sth. — riservarsi il diritto di fare qcs.

to reserve judgment — riservarsi il giudizio

2) (book) prenotare, riservare [room, seat]

* * *
[rə'zə:v] 1. verb
1) (to ask for or order to be kept for the use of a particular person, often oneself: The restaurant is busy on Saturdays, so I'll phone up today and reserve a table.) prenotare

2) (to keep for the use of a particular person or group of people, or for a particular use: These seats are reserved for the committee members.) riservare
2. noun
1) (something which is kept for later use or for use when needed: The farmer kept a reserve of food in case he was cut off by floods.) riserva

2) (a piece of land used for a special purpose eg for the protection of animals: a wild-life reserve; a nature reserve.) riserva

3) (the habit of not saying very much, not showing what one is feeling, thinking etc; shyness.) riservatezza

4) ((often in plural) soldiers, sailors etc who do not belong to the regular full-time army, navy etc but who are called into action when needed eg during a war.) riserva

•

- reservation
- reserved
- have
- keep in reserve
* * *
reserve /rɪˈzɜ:v/
A n.

1 riserva; scorta: a reserve of fuel, una riserva di carburante; to keep st. in reserve, tenere qc. da parte: I always keep some money in reserve for emergencies, tengo sempre un po' di soldi da parte per le emergenze

2 ( sport) riserva; giocatore di riserva; (mil.) riserva, riservista: the reserves, le riserve; to be in (o to be on) the reserve, appartenere alla riserva

3 [u] riserbo; riservatezza: Some may mistake his natural reserve for unfriendliness, alcuni potrebbero scambiare il suo naturale riserbo per antipatia; without reserve, senza riserve; incondizionatamente

4 riserva; parco naturale: a game reserve, una riserva di caccia

5 ( banca, fin., rag.) (fondo di) riserva: the gold reserve, la riserva aurea; bank reserves, riserve bancarie

6 (Austral.) parco giochi

7 (in USA e in Canada) riserva indiana

8 – (fin.) the Reserve, la riserva della Banca d'Inghilterra

B a. attr.

di riserva: reserve stock, provvista di riserva; (org. az.) scorta tampone, stock stabilizzatore; (fin.) reserve assets, attività di riserva; riserve ufficiali

● (rag.) reserve account, conto (di) riserva; fondo: reserve account for bad debts, fondo svalutazione crediti; reserve account for depreciation, fondo svalutazione ( di merci, titoli, ecc.); reserve account for income taxes, fondo imposte da pagare □ (ass.) reserve against unsettled claims, riserva sinistri □ (fin.) reserve bank, una delle 12 banche che formano il «Federal Reserve System» (► Fed, def. 3) in USA □ (fin., leg.) reserve capital, capitale di riserva ( di una società) □ (fin.) reserve currency, valuta di riserva; valuta pregiata □ (rag.) reserve for depreciation, fondo ammortamento □ (fin.) reserve fund, fondo di riserva □ reserve parachute, paracadute di riserva □ reserve price, prezzo di riserva; prezzo minimo ( a un'asta pubblica) □ (fin.) reserve ratio, aliquota (o coefficiente) di riserva ( bancaria) □ (fin.) reserve requirement, riserva obbligatoria □ (ass.) reserve value, valore di riserva ( di una polizza) □ ( banca: di un assegno bancario) under usual reserve, salvo buon fine □ with all ( due) reserves, con tutte le riserve (del caso).
♦ (to) reserve /rɪˈzɜ:v/
v. t.

1 riservare; tenere da parte: Parking spaces have been reserved for disabled use, dei posteggi sono stati riservati ai disabili; I reserved the top floor for myself and rented out the rest of the house, ho tenuto per me l'ultimo piano e affittato il resto della casa; Reserve your strength for later, risparmia le forze per dopo

2 prenotare; riservare (cfr. to book): to reserve a seat on a train [on a plane, at the theatre], prenotare un posto in treno [in aereo, a teatro]; I have reserved a table for two, ho prenotato un tavolo per due

3 riservare; riservarsi: I reserve the right to change my mind, mi riservo il diritto di cambiare idea; The umpire reserved his decision, l'arbitro si è riservato di decidere; I'll reserve judgement until I know her better, mi riservo di giudicarla quando la conoscerò meglio.

* * *
I 1. [rɪ'zɜːv]
nome

1) (resource, stock) riserva f., scorta f.

oil reserves — riserve petrolifere

to keep o hold sth. in reserve — tenere qualcosa di scorta

2) (reticence) riserbo m., reticenza f.

3) (doubt) riserva f.

without reserve — senza riserve

4) mil.

the reserve — la riserva

the reserves — le riserve

5) sport riserva f.

6) (area of land) riserva f.

wildlife reserve — riserva, parco naturale
2.
modificatore [fund, supplies, forces] di riserva; sport [ team] delle riserve

reserve player — riserva
II [rɪ'zɜːv]
verbo transitivo

1) (set aside) mettere da parte, serbare, riservare

he reserves his fiercest criticism for — ha riservato le sue critiche più feroci a

to reserve one's strength — risparmiare le forze

to reserve the right to do sth. — riservarsi il diritto di fare qcs.

to reserve judgment — riservarsi il giudizio

2) (book) prenotare, riservare [room, seat]

English-Italian dictionary > reserve
12 asset

n

(obično assets pl) aktiva; imovina, sredstva

• acquisition of companies through purchase of assets stjecanje vlasniљtva nad poduzećima kupnjom imovine

• addition of fixed assets nabava dugotrajne materijalne imovine

• admitted assets dopuљtena imovina

• amortization of fixed assets amortizacija dugotrajne materijalne imovine

• asset allocation razvrstavanje/alokacija imovine

• assets and liabilities account račun aktive i pasive

• assets and liabilities management upravljanje imovinom i obvezama

• assets/ liabilities aktiva/pasiva

• asset-backed securities ( ABS) vrijednosni papiri pokriveni imovinom

• asset-based financing financiranje imovinom

• asset cover pokriće imovinom

• asset depreciation range razdoblje amortizacije imovine

• asset growth rast vrijednosti imovine

• assets/ liabilities matching usklađivanje imovine i obveza

• assets/ liabilities principle načelo imovine/obveza

• asset-liability management ( ALM) upravljanje imovinom i obvezama

• asset liquidity risk likvidnosni rizik imovine

• assets lodged with the IMF sredstva poloћena u MMF-u

• asset management upravljanje imovinom

• asset securitisation sekuritizacija imovine

• asset-stripping smanjenje imovine poduzeća

• asset turnover ratio koeficijent obrtaja imovine

• asset value vrijednost imovine

• capital and reserve assets kapital i pričuve

• cash assets novčana imovina/sredstva

• current assets tekuća/kratkoročna imovina

• earmarked assets izdvojena/predviđena sredstva

• euro area assets imovina europodručja

• Eurosystem’s foreign reserve assets devizne pričuve Eurosustava

• financial assets financijska imovina/sredstva

• financial assets/ liabilities financijska aktiva/pasiva

• fixed assets dugotrajna materijalna imovina

• fixed assets write-off otpis dugotrajne materijalne imovine

• floating asset promjenjiva imovina

• foreign assets inozemna aktiva/imovina

• frozen assets blokirana imovina/sredstva

• illiquid assets nelikvidna imovina/aktiva

• immovable assets nekretnine, nepokretna imovina

• intangible assets nematerijalna imovina

• intangible non-produced assets neopipljiva neproizvedena aktiva

• liquid assets likvidna imovina/aktiva

• long-term assets dugoročna imovina/sredstva

• marketable assets utrћiva imovina

• monetary assets novčana sredstva, monetarna imovina

• movable assets pokretna imovina, pokretnine

• net assets neto aktiva/imovina

• net current assets/ liabilities neto kratkotrajna imovina//obveze

• nonadmitted assets nepriznata imovina

• non-transferable assets neprenosiva imovina/aktiva//sredstva

• other assets/ other liabilities ostala imovina/aktiva//sredstva, ostale obveze (pasiva)

• pledged assets zaloћena imovina

• reserve assets pričuve

• risk-adjusted value of assets vrijednost aktive prilagođena za rizik

• system of multilateral asset settlement sustav viљestrane namire sredstava

• tangible assets in course of construction materijalna imovina u pripremi

• tier one assets temeljna imovina

• transferability of assets prenosivost aktive/imovine

Englesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > asset
13 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.

Introduction

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.

Principles of the framework

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)

The framework for public expenditure is divided between
"
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.

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Departmental Expenditure Limits ( DEL)

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.

Annually Managed Expenditure ( AME)

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.

Total Managed Expenditure

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.

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Resource Accounting and Budgeting ( RAB)

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
"
Administration Budgets (see below)

Administration Budgets

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.

Spending Reviews

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.

back to top

Comprehensive Spending Review 2007

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.

Obtaining good performance

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.

Departmental Investment Strategies (DISs)

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

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"
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
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Page 6

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

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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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64Managing Public Money

Англо-русский экономический словарь > near cash
14 capitale

1. adj capital

fig major

2. f città capital

3. m finance capital

capitale d'esercizio working capital

capitale disponible available capital

capitale fisso fixed capital

capitale iniziale start-up capital

fuga f di capitali flight of capital

capitale proprio equity capital

capitale sociale share capital

* * *

capitale agg.

1 ( che riguarda la vita) capital: pena capitale, capital punishment: questo delitto è punito con la pena capitale, this crime is punished with death; sentenza capitale, death sentence; reato passibile di pena capitale, crime punishable with the death penalty

2 ( mortale) mortal: nemico capitale, mortal enemy // peccato capitale, deadly sin

3 ( principale) main (attr.); chief (attr.); capital, cardinal, essential; fundamental: la città capitale, the chief town; il punto capitale del problema, the main point of the question; il problema è di capitale importanza per noi, the question is of capital (o of the utmost) importance to us

4 (tip.) lettera capitale, capital letter.

capitale s.m.

1 (econ.) capital, capital sum; (fin.) ( opposto a interessi) principal; (Borsa) stock; ( beni) assets: capitale annacquato, watered capital (o watered stock); capitale azionario, equity (o share o equity shares) capital (o corporate stock); capitale azionario con diritto di voto, (amer.) equity capital; capitale circolante, circulating (o business o working o floating) capital; capitale di credito, loan (o borrowed) capital; capitale di esercizio, circulating (o working) capital; capitale di fusione, merger capital; capitale di rischio, risk (o equity) capital; owner's equity; capitale di riserva, reserve capital; capitale fisso, fixed capital; capitale improduttivo, unproductive capital; capitale interamente versato, fully paid-up capital, (amer.) fully paid-in capital; capitale monopolistico, monopoly capital; capitale netto, equity (o net capital); capitale nominale, nominal (o registered o authorized) capital; capitale non ancora versato, uncalled capital; capitale obbligazionario, debenture capital (o debenture stock); capitale proprio, owner's equity; capitale sociale, (capital) stock (o company's capital o authorized capital), (amer.) authorized stock; capitale sociale conferito, stated capital; capitale sociale nominale, ( di Spa) authorized (o share o registered) capital; capitale sottoscritto, (amer.) subscribed capital; capitale immobilizzato, permanent assets (o capital equipment); capitale in commercio, stock-in-trade; capitale reale, real capital; capitale privilegiato, preference capital; capitali vaganti, refugee capital; capitali vaganti, ( nel mercato internazionale) hot money; capitali ( finanziari), funds; da capitale, unearned: guadagni da capitale, capital gains; dotare di capitale, to capitalize // capitale e lavoro, capital and labour;

2 (estens.) fortune: attento con quel vaso, vale un capitale, be careful with that vase, it's worth a fortune.

capitale s.f. capital (city): Parigi è la capitale della Francia, Paris is the capital of France; Parigi, Roma e Madrid sono capitali, Paris, Rome and Madrid are capital cities.

* * *
[kapi'tale]
1. agg

1)

(mortale) pena capitale — capital punishment

sentenza capitale — death sentence

i sette peccati capitali — the seven deadly sins

2) (fondamentale) main attr, chief attr

d'importanza capitale — of capital o the utmost importance

2. sf

Amm capital (city), (fig : centro) centre

3. sm

Fin, Econ capital

ho speso un capitale per quella macchina fig — I've spent a fortune on that car

- capitale azionario

- capitale d'esercizio

- capitale fisso

- capitale immobile

- capitale liquido

- capitale mobile

- capitale nominale

- capitale di rischio

- capitale sociale

- capitale di ventura

* * *
I [kapi'tale]
aggettivo

1) (relativo alla morte) [sentenza, delitto] capital

pena capitale — capital punishment

2) fig. (fondamentale) crucial, fundamental

un fatto di capitale importanza — a crucial fact
II [kapi'tale]
sostantivo femminile

1) (di un paese) capital (city)

2) (centro)

una capitale finanziaria, culturale — a financial, cultural capital
III [kapi'tale]
sostantivo maschile

1) (risorsa)

capitale umano — human resources

2) econ. (fondo, patrimonio) capital

fuga di -i — flight of capital

3) (somma ingente)

costare un capitale — to cost a fortune

•

capitale azionario — equity capital

capitale circolante — fluid assets

capitale d'esercizio — working capital

capitale fisso — capital assets

capitale di rischio — venture capital

capitale sociale — (capital) stock

* * *

capitale¹

/kapi'tale/

aggettivo

1 (relativo alla morte) [sentenza, delitto] capital; pena capitale capital punishment

2 fig. (fondamentale) crucial, fundamental; un fatto di capitale importanza a crucial fact.

————————

capitale²

/kapi'tale/

sostantivo f.

1 (di un paese) capital (city)

2 (centro) una capitale finanziaria, culturale a financial, cultural capital.

————————

capitale³

/kapi'tale/

sostantivo m.

1 (risorsa) capitale umano human resources

2 econ. (fondo, patrimonio) capital; fuga di -i flight of capital

3 (somma ingente) costare un capitale to cost a fortune

COMPOUNDS

capitale azionario equity capital; capitale circolante fluid assets; capitale d'esercizio working capital; capitale fisso capital assets; capitale di rischio venture capital; capitale sociale (capital) stock.

Dizionario Italiano-Inglese > capitale
15 оборотный капитал

1. floating assets

накопление капитала — assets formation

капитал, вложенный в банк — assets held

скрытый основной капитал — hidden assets

выбывший основной капитал — retired assets

завод как основной капитал — plant assets

2. floating capital

теория капитала и процентов — theory of capital and interest

структура капитала; строение капитала — structure of capital

сохранять величину капитала неизменной — keep capital intact

состав капитала; структура капитала — composition of capital

капитал, который меньше объявленной суммы — impaired capital

3. live capital

движение долгосрочного капитала — long-term capital movement

сохранит величину капитала неизменной — keep capital intact

приток иностранного капитала — an influx of foreign capital

превращение капитала в ликвидную форму — mobilizing capital

неоплаченная часть акционерного капитала — uncalled capital

4. operating capital

сумма капитала — capital sum

акционерный капитал — capital

поток капитала — capital flow

вывоз капитала — capital export

капитал с риском — risk capital

5. rolling capital

накопление человеческого капитала — human capital formation

коэффициент затрат основного капитала — capital coefficient

коэффициент достаточности капитала — capital adequacy ratio

капитал, вложенный в неликвидные активы — locked-up capital

отрицательный оборотный капитал — negative working capital

6. trading capital

инвестиции в основной капитал — fixed capital expenditures

вспомогательный заемный капитал — subordinate loan capital

стоимостное строение капитала — cost structure of capital

разделять капитал; разделенный капитал — cut into capital

полная оборачиваемость капитала — turnover of all capital

7. turnover fund

частный капитал — private funds

запасной капитал — funded reserve

мёртвый капитал — unapplied funds

капитал банка — the fund of a bank

оборот капитала — capital turnover

8. working capacity

оборотный капитал, оборотные фонды — working capital

9. current capital

подотчетный ссудный капитал — accountable capital deposit

продолжительность жизни капитала — lifetime of capital

оплаченная часть акционерного капитала — paid-up capital

обновление основного капитала — fixed capital renovation

капитал в форме титулов собственности — property capital

10. circulating capital

изъятие капитала; отлив капитала — withdrawal of capital

возрастная структура капитала — age structure of capital

совокупный национальный капитал — nations total capital

превращать капитал в ликвидную форму — mobilize capital

компания со смешанным капиталом — mixed capital company

Русско-английский большой базовый словарь > оборотный капитал
16 Kapitalnachfrage

Kapitalnachfrage
demand for capital, capital demand;
• Kapitalnachfragender borrower;
• Kapitalnettoertrag net capital gain;
• reale Kapitalnettorendite net real return on equity;
• Kapitalnettoverlust net capital loss;
• Kapitalnutzungsertrag [capital] yield;
• Kapitaloption lockup option;
• Kapitalproduktivität investment productivity;
• Kapitalquellen supplies of money, [capital] resources, financial resources, funds;
• Kapitalrechnung capital (stock, Br.) account;
• Kapital- und Gewinnrechnung capital and surplus (US);
• Kapitalreichtum der Wirtschaft surplus of capital;
• Kapitalreingewinn net capital gain;
• Kapitalrelation current ratio;
• Kapitalrendite yield on investment, return on capital employed (investment), investment income (revenue, Br.), (in bar) cash refund annuity;
• höhere Kapitalrendite higher return on capital employed, greater return on equity;
• Kapitalrentabilität earning power of capital employed;
• Kapitalrente capitalized annuity;
• Kapitalreserve reserve capital (fund), investment reserve;
• Kapitalreserve im Falle der Liquidation reserve (rest, Br.) capital;
• Kapitalrückfluss reflux of capital, capital recapture (recovery) rate;
• Kapitalrückflussdauer payback (payoff, payout) period (US);
• Kapitalrückführung repatriation of capital;
• Kapitalrückwanderung reflux of capital;
• Kapitalrückzahlung repayment of principal (capital);
• Kapitalsammelstelle investing institution, institutional investor (buyer, lender) (US), accumulation trust;
• staatliche Kapitalsammelstelle government depository (US);
• Kapitalsammelstellenkonto institutional account;
• Kapitalsanierung capital reconstruction;
• Kapitalsättigungspunkt capital saturation;
• Kapitalschmälerung encroachment upon one’s (impairment of) capital, negative earned surplus, [capital] impairment;
• Kapitalschöpfung creation of capital, capital accumulation (creation);
• Kapitalschrumpfung shrinking capital, dwindling assets.

Business german-english dictionary > Kapitalnachfrage
17 капитал

муж.;
фин. capital;
stock превращение в капитал ≈ capitalization превращать в капитал ≈ capitalize вывоз капитала ≈ outflow of capital экон. движение капитала ≈ capital flow торговый капитал ≈ trade capital фиктивный капитал ≈ fictitious capital финансовый капитал ≈ financial capital частный капитал ≈ private/non-state capital оборотный капитал ≈ circulating/working capital основной капитал ≈ fixed capital мертвый капитал ≈ dead stock, unemployed capital

м. capital, funds, stock, assets;
акционерный ~ stock/joint capital;
заёмный ~ borrowed capital;
инвестированный ~ invested capital;
ликвидный ~ available capital;
номинальный ~ nominal capital;
оборотный ~ circulating capital;
основной ~ fixed capital;
резервный ~ reserve funds pl. ;
собственный ~ ownership capital;
ссудный ~ loan capital;
уставной ~ authorized capital;
частный ~ private funds pl. ;
~ предприятия funds of an enterprise;
~ и проценты principal and interest.

Большой англо-русский и русско-английский словарь > капитал
18 balance

1. n

1) баланс; сальдо; остаток

2) баланс компании или банка

3) равновесие

4) весы

- account balance
- accumulated balances
- active balance
- actual balance
- adverse balance
- adverse balance of payments
- annual balance
- audited balance
- available balance
- average balance
- bank balance
- basic balance
- beginning balance
- blocked balance
- book balance
- brought forward balance
- budgetary balance
- capital and credit balance
- capital flow balance
- carried forward balance
- cash balance
- cash balances held in the bank
- cleared balance
- clearing balance
- closing balance
- commodity balance
- compensating balance
- compensatory balance
- conversion balance
- correspondent balance
- cost-effectiveness balance
- credit balance
- credit-side balance
- current balance
- current account balance
- debit balance
- debit-side balance
- decimal balance
- declining balance
- declining principal balance
- detailed trial balance
- dormant balance
- double-declining balance
- ecological balance
- economic balance
- electric balance
- electronic balance
- ending balance
- exchange balance
- export balance of payments
- export balance of trade
- export-import balance
- external balance
- external trade balance
- favourable balance
- favourable balance of payments
- fixed assets balance
- food balance
- foreign balance
- foreign exchange balance
- foreign trade balance
- forward balance
- free balance
- fuel balance
- import balance of trade
- in-stock balance
- interbank balance
- interlacing balance
- intersectoral balance
- inventory balance
- inventory-to-sales balance
- invisible balance
- invisible trade balance
- ledger balance
- line balance
- marginal balance
- material balance
- merchandise trade balance
- monthly balance
- national economic balance
- negative balance
- negative balance of payments
- negative balance of trade
- net balance
- net credit balance
- net liquidity balance
- nostro balance
- on-demand trial balance
- opening balance
- overall balance
- overall balance of accounts receivable
- overstated book balance
- overstated inventory balances
- passive balance
- passive balance of trade
- performance balance
- positive balance
- positive balance of trade
- post-closing trial balance
- precision balance
- preclosing trial balance
- preliminary trial balance
- profit balance
- profit-and-loss balance
- reasonable balance
- red balance
- regional balance
- reserve balance
- rough balance
- separate balance
- stock-and-provision balance
- strategic balance
- summary balance
- surplus balance
- till balance
- trade balance
- transactions cash balances
- trial balance
- turnover balance
- unamortized balance
- uncleared balance
- understated book balance
- unexpended balance
- unfavourable balance
- unfavourable balance of payments
- unfavourable balance of trade
- unpaid balance
- value-dated balance
- visible balance
- working balance
- zero balance
- balance between revenue and expenditure flows
- balance in red
- balance in terms of value
- balance in your favour
- balance of all financial operations
- balance of an account
- balance of accounts
- balance of an amount
- balance of bank financing
- balance of claims and liabilities
- balance of commitment
- balance of current transactions
- balance of debt
- balance of expenditures
- balance of external financing
- balance of forces
- balance of foreign debt
- balance of income and expenditure
- balance of indebtedness
- balance of interest
- balance of international payments
- balance of money
- balance of money income and expenditure
- balance of national income
- balance of an order
- balance of payments
- balance of payments on capital account
- balance of payments on current account
- balance of payments surplus
- balance of receipts and disbursements
- balance of savings and investment expenditures
- balance of services
- balance of stock on hand
- balance of surplus account
- balance of trade
- balance on deposit
- balance on hand
- balance brought forward
- balance carried forward
- balance due to
- balance owed to
- balance owing
- balance payable
- balance standing to a customer's credit
- balance standing to customer's debt
- balance standing to one's credit
- balance standing to one's debit
- on balance
- arrive at the balance
- audit a balance
- block a credit balance
- bring forward balances
- bring into balance incomes and expenditures
- carry forward the balance
- deliver the balance of the goods
- disturb balance
- draw up the balance
- make up a balance
- offset a balance
- pay the balance
- produce the balance
- redress the balance of trade
- restore balance
- settle a balance
- show a balance
- strike the balance
- update the balance
- upset balance
2. v

1) балансировать

2) сбалансировать

- balance the accounts
3. attr.

балансовый

English-russian dctionary of contemporary Economics > balance
19 CRA

1) Медицина: Chemotherapy-related anemia (анемия, спровоцированная химиотерапией), Clinical Research Associate - специалист по клиническим исследованиям, монитор (клинического исследования)

2) Спорт: Coaster Riders Of America, Complete Rowing Anarchy

3) Военный термин: Central Research Agency, Commander, Royal Artillery, centralized referral activity, combat readiness assessment, combat ready aircraft, command relationship agreement, corps rear area

4) Техника: Cassegrain reflector antenna, control rod assembly

5) Шутливое выражение: Community Redundancy Act, Cyber Rabbit Association

6) Юридический термин: Cocaine Rehabilitation Approach, Community Ripped Apart

7) Бухгалтерия: Cash Recovery Analysis

8) Финансы: рейтинговое агентство (сокр. от "credit rating agency"; агентство, оказывающее услуги по присвоению кредитных рейтингов; англ. термин взят из статьи в газете Washington Post)

9) Автомобильный термин: угол поворота коленчатого вала (ПКВ) (crankshaft rotation angle)

10) Сокращение: Cambridge Redevelopment Authority, Cost Revenue Analysis (2005), composite reserve assets, Community Redevelopment Agency

11) Физиология: Contact Reflex Analysis

12) Нефть: chemically retarded acid, complex reservoir analysis, смесь соляной кислоты с жидким органическим замедлителем (chemically retarded acid), Cased Reservoir Aдalysis

13) Онкология: Clinical Research Associate

14) Канадский термин: Канадское налоговое агентство (Canada Revenue Agency)

15) Банковское дело: challenge-responce autentification (метод проверки банковских карт при дистанционной оплате, напр, через интернет), аутентификация "Вызов-Ответ", аутентификация "Запрос-ответ", аутентификация методом запрос-ответ

16) Транспорт: Conflict Resolution Advisory

17) Фирменный знак: Credit Reporting Agency

18) Глоссарий компании Сахалин Энерджи: коррозийно-стойкий сплав (corrosion resistant alloy), коррозионно устойчивый сплав (corrosion resistant alloy)

19) Сетевые технологии: Computing Research Association, collision resolution algorithm

20) ЕБРР: capital reserve account

21) Сахалин Р: corrosion resistant alloy

22) Океанография: Coral Reef Assessment

23) Химическое оружие: continuing resolution authority

24) Военно-воздушные силы: Central Repair Activity

25) Расширение файла: Advanced crack file (usually text)

26) Электротехника: cold-rolled and annealed

27) Общественная организация: Coral Reef Alliance

28) Должность: Certified Research Administrator, Client Responsible Attorney, Clinical Research Administrator, Customer Relations Associate

29) Чат: Can't Remember Anything

30) Правительство: Community Reinvestment Act

31) NYSE. P E Corporation

32) НАСА: Cooperative Research Agreement

Универсальный англо-русский словарь > CRA
20 CrA

1) Медицина: Chemotherapy-related anemia (анемия, спровоцированная химиотерапией), Clinical Research Associate - специалист по клиническим исследованиям, монитор (клинического исследования)

2) Спорт: Coaster Riders Of America, Complete Rowing Anarchy

3) Военный термин: Central Research Agency, Commander, Royal Artillery, centralized referral activity, combat readiness assessment, combat ready aircraft, command relationship agreement, corps rear area

4) Техника: Cassegrain reflector antenna, control rod assembly

5) Шутливое выражение: Community Redundancy Act, Cyber Rabbit Association

6) Юридический термин: Cocaine Rehabilitation Approach, Community Ripped Apart

7) Бухгалтерия: Cash Recovery Analysis

8) Финансы: рейтинговое агентство (сокр. от "credit rating agency"; агентство, оказывающее услуги по присвоению кредитных рейтингов; англ. термин взят из статьи в газете Washington Post)

9) Автомобильный термин: угол поворота коленчатого вала (ПКВ) (crankshaft rotation angle)

10) Сокращение: Cambridge Redevelopment Authority, Cost Revenue Analysis (2005), composite reserve assets, Community Redevelopment Agency

11) Физиология: Contact Reflex Analysis

12) Нефть: chemically retarded acid, complex reservoir analysis, смесь соляной кислоты с жидким органическим замедлителем (chemically retarded acid), Cased Reservoir Aдalysis

13) Онкология: Clinical Research Associate

14) Канадский термин: Канадское налоговое агентство (Canada Revenue Agency)

15) Банковское дело: challenge-responce autentification (метод проверки банковских карт при дистанционной оплате, напр, через интернет), аутентификация "Вызов-Ответ", аутентификация "Запрос-ответ", аутентификация методом запрос-ответ

16) Транспорт: Conflict Resolution Advisory

17) Фирменный знак: Credit Reporting Agency

18) Глоссарий компании Сахалин Энерджи: коррозийно-стойкий сплав (corrosion resistant alloy), коррозионно устойчивый сплав (corrosion resistant alloy)

19) Сетевые технологии: Computing Research Association, collision resolution algorithm

20) ЕБРР: capital reserve account

21) Сахалин Р: corrosion resistant alloy

22) Океанография: Coral Reef Assessment

23) Химическое оружие: continuing resolution authority

24) Военно-воздушные силы: Central Repair Activity

25) Расширение файла: Advanced crack file (usually text)

26) Электротехника: cold-rolled and annealed

27) Общественная организация: Coral Reef Alliance

28) Должность: Certified Research Administrator, Client Responsible Attorney, Clinical Research Administrator, Customer Relations Associate

29) Чат: Can't Remember Anything

30) Правительство: Community Reinvestment Act

31) NYSE. P E Corporation

32) НАСА: Cooperative Research Agreement

Универсальный англо-русский словарь > CrA

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См. также в других словарях:

capital and interest — ▪ economics Introduction in economics, a stock of resources that may be employed in the production of goods and services and the price paid for the use of credit or money, respectively. Capital in economics is a word of many meanings … Universalium
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Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… … Wikipedia
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Reserve currency — A reserve currency (or anchor currency) is a currency which is held in significant quantities by many governments and institutions as part of their foreign exchange reserves. It also tends to be the international pricing currency for products… … Wikipedia
Capital Reserve — A part of shareholders funds that comes from a revaluation of capital assets and not from the normal operations that are recorded in the profit and loss account. * * * capital reserve UK US noun [C, usually plural] ACCOUNTING, FINANCE ► an… … Financial and business terms
Reserve Bank of Zimbabwe — Logo of Reserve Bank of Zimbabwe The Reserve Bank of Zimbabwe is the central bank of Zimbabwe. Contents 1 History 2 Structure … Wikipedia
Capital Stock Insurance Companies — A capital stock insurance company is a company that gets its capital from contributions from its stockholders in addition to its surplus accounts and reserve accounts. In other words, a capital stock insurance company is one that gets a majority… … Investment dictionary
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Accounting dictionary

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