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capital-to-assets+ratio

  • 41 current ratio

    фін., бухг. коефіцієнт поточної ліквідності; коефіцієнт оборотного капіталу; показник оборотного капіталу
    фінансовий показник ліквідності (liquidity¹), що встановлює відношення величини оборотних активів (current assets) до величини короткострокових зобов'язань (current liabilities); має таку формулу підрахунку:
    current ratio = current assets ÷ current liabilities
    ♦ за коефіцієнтом поточної ліквідності встановлюється платоспроможність (solvency) підприємства; якщо сума оборотних активів на підприємстві дорівнює 5 млн грн, а сума короткострокових зобов'язань дорівнює 2,5 млн грн, то коефіцієнт поточної ліквідності дорівнює
    5 000 000 ÷ 2 500 000= 2,0;
    якщо величина оборотних активів удвічі більша за величину короткострокових зобов'язань, то рівень платоспроможності підприємства вважається задовільним
    ═════════■═════════
    favourable current ratio сприятливий коефіцієнт поточної ліквідності; high current ratio високий коефіцієнт поточної ліквідності; low current ratio низький коефіцієнт поточної ліквідності; satisfactory current ratio задовільний коефіцієнт поточної ліквідності
    ═════════□═════════
    to calculate the current ratio підраховувати/підрахувати коефіцієнт поточної ліквідності; to increase the current ratio збільшувати/збільшити коефіцієнт поточної ліквідності; to reduce the current ratio зменшувати/зменшити коефіцієнт поточної ліквідності
    current ratio:: working capital ratio (австрал.); current ratio ‡ liquidity ratios (388)
    пор. quick ratio
    * * *
    коефіцієнт ліквідності; відношення оборотного капіталу до короткотермінових зобов'язань; відношення поточних активів до зобов'язань; коефіцієнт покриття

    The English-Ukrainian Dictionary > current ratio

  • 42 turnover ratio

    Fin [m1]1. stock or inventory turnover ratio, a measure of the number of times in a year that a business’s stock or inventory is turned over. It is calculated as the cost of sales divided by the average book value of inventory/stock.
    2. fixed asset turnover ratio, a measure of the use a business makes of its capital assets. It is calculated by dividing sales by net fixed assets.
    3. total asset turnover ratio, a measure of the use a business makes of all its assets. It is calculated by dividing sales by total assets.

    The ultimate business dictionary > turnover ratio

  • 43 cash flow ratio

    фин. коэффициент денежного потока (любой из ряда коэффициентов, характеризующих достаточность денежных средств и эффективность их использования, а также изменения в уровне обеспеченности денежными средствами; напр., отношение денежного потока от операционной деятельности к чистой прибыли, отношение денежных расходов к денежным доходам и т. п.)
    See:

    Англо-русский экономический словарь > cash flow ratio

  • 44 net current assets

    net current assets ACC, FIN Nettoumlaufvermögen n, Net Working Capital n, Working Capital n (a liquidity ratio: the amount by which the value of the current assets exceeds the current liabilities = current assets minus current liabilities = Umlaufvermögen minus kurzfristige Verbindlichkeiten; synonymous: working capital, WC, net working capital, NWC; Liquiditätskennzahl; anders: die Liquiditätsgrade und der Liquiditätskoeffizient, auch sie horizontale Bilanzkennzahlen, sind jedoch als Quotienten definiert)

    Englisch-Deutsch Fachwörterbuch der Wirtschaft > net current assets

  • 45 capitalization ratio

    Fin
    the proportion of a company’s value represented by debt, stock, assets, and other items.
    EXAMPLE
    By comparing debt to total capitalization, these ratios provide a glimpse of a company’s long-term stability and ability to withstand losses and business downturns.
         A company’s capitalization ratio can be expressed in two ways:
    = Long-Term Debt/Long-Term Debt + Owners’ Equity
    and
    = Total Debt/Total Debt + Preferred + Common Equity
    For example, a company whose long-term debt totals $5,000 and whose owners hold equity worth $3,000 would have a capitalization ratio of:
    5,000/(5,000 + 3,000) = 5,000/8,000 = 0.625 capitalization ratio
    Both expressions of the ratio are also referred to as component percentages, since they compare a firm’s debt with either its total capital (debt plus equity) or its equity capital. They readily indicate how reliant a firm is on debt financing.
         Capitalization ratios need to be evaluated over time, and compared with other data and standards. Care should be taken when comparing companies in different industries or sectors. The same figures that appear to be low in one industry can be very high in another.

    The ultimate business dictionary > capitalization ratio

  • 46 return on assets

    Fin
    a measure of profitability calculated by expressing a company’s net income as a percentage of total assets.
    Abbr. ROA
    EXAMPLE
    Because the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.
         To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:
    Net income /total assets × 100 = ROA
    If net income is $30, and total assets are $420, the ROA is:
    30 /420 = 0.0714 × 100 = 7.14%
         A variation of this formula can be used to calculate return on net assets (RONA):
    Net income /fixed assets + working capital = RONA
    And, on occasion, the formula will separate after-tax interest expense from net income:
    Net income + interest expense /total assets = ROA
    It is therefore important to understand what each component of the formula actually represents.
         Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading.

    The ultimate business dictionary > return on assets

  • 47 equity ratio

    фин. коэффициент автономии [(общей) финансовой независимости\] (отношение собственного капитала к общей сумме активов или, что то же самое, к общей величине капитала, т. е. к валюте баланса)
    Syn:
    See:
    * * *

    Англо-русский экономический словарь > equity ratio

  • 48 profitability ratio

    фин. коэффициент рентабельности [прибыльности, доходности\] (любой из ряда коэффициентов, рассчитываемых как отношение полученной прибыли к используемым активам, вложенному капиталу, выручке от продаж и т. д.)
    See:

    * * *
    коэффициент прибыльности: показатель прибыльности компании (возможны разные коэффициенты - в отношении к капиталу, активам и т. д.).

    Англо-русский экономический словарь > profitability ratio

  • 49 net quick assets

    учет чистые ликвидные [легкореализуемые\] активы*
    а) (сумма денежных средств, легкореализуемых ценных бумаг, а также дебиторской задолженности за вычетом текущих обязательств)
    See:
    See:

    * * *
    "чистые" ликвидные активы: ликвидные активы компании за вычетом ее текущих обязательств; наличные, обращающиеся ценные бумаги, текущие поступления минус текущие обязательства; см. quick ratio.

    Англо-русский экономический словарь > net quick assets

  • 50 return ratio

    фин. коэффициент рентабельности [отдачи\] (любой из ряда коэффициентов, характеризующих отдачу используемых ресурсов и рассчитываемых путем деления чистой или валовой прибыли на объем используемых ресурсов, напр., рентабельность собственного капитала, рентабельность инвестиций)
    See:

    Англо-русский экономический словарь > return ratio

  • 51 risk-weighted assets

    сокр. RWA банк. активы, взвешенные по риску (стоимость активов, которая рассчитана путем группировки активов в несколько классов, соответствующих разным оценочным уровням риска, и умножения стоимости активов из каждого класса на коэффициент, отражающий уровень риска)
    See:

    Англо-русский экономический словарь > risk-weighted assets

  • 52 cijene uloћenoga kapitala

    ( CAMEL rating) ocjenjivanje kapitala, imovine, upravljanja, zarade i likvidnosti (banke)
    • capital control kontrola kapitala
    • capital duty porez na (povećanje) kapital(a)
    • capital expenditure kapitalni izdatak
    • capital export izvoz kapitala
    • capital flight bijeg kapitala
    • capital flow tok kapitala
    • capital formation stvaranje kapitala
    • capital gain dobitak od kapitala, kapitalni dobitak
    • capital gains tax porez na kapitalni dobitak
    • capital gearing udio kapitala u bilanci (odnos vlastitoga kapitala i obveza)
    • capital income dohodak od kapitala
    • capital inflow priljev kapitala
    • capital inflows triggered by interest rate differentials priljev kapitala potaknut razlikom u kamatnim stopama
    • capital influx priljev kapitala
    • capital intensive investment kapitalno intenzivna investicija
    • capital levy kapitalni porez
    • capital loss kapitalni gubitak
    • capital market trћiљte kapitala
    • capital market imperfection nedostatak trћiљta kapitala
    • capital market securities vrijednosni papiri na trћiљtu kapitala
    • capital mobility pokretljivost kapitala
    • capital movement kretanje kapitala
    • capital outflow odljev kapitala
    • capital ratio udio kapitala
    • capital requirement stopa obveznoga drћanja kapitala (banaka), zahtjev za kapitalom
    • capital reserve pričuva kapitala
    • capital risk rizičnost kapitala
    • capital share udio u kapitalu
    • capital spending kapitalna potroљnja
    • capital subscribed by members ( of mutual societies) kapital koji su upisali članovi (uzajamnih druљtava)
    • capital subscription upisivanje kapitala
    • capital sum kapitalna svota
    Bilj.: Maksimalna jednokratna isplata u slučaju smrti ili invaliditeta zbog nesretnoga slučaja
    • capital tax porez na kapital
    • capital test test kapitala
    • capital transfer prijenos kapitala
    • capital-to-asset ratio omjer kapitala i imovine
    • consumption of fixed capital potroљnja fiksnoga kapitala
    • core capital osnovni kapital
    • debt capital tuđi kapital
    • depository institution capital kapital depozitne institucije
    • disruptive capital movement kapitalno kretanje koje uzrokuje poremećaje
    • disturbance of the capital market poremećaji na trћiљtu kapitala
    • domestic capital market domaće trћiљte kapitala
    • economic capital target cilj ekonomskoga kapitala
    Bilj.: Razina kapitala koju banke smatraju primjerenom za pokrivanje budućih rizika
    • eligible capital zakonom propisan kapital
    • equity capital temeljni/vlasnički kapital
    • European capital market europsko trћiљte kapitala
    • export of capital izvoz kapitala
    • extra-Community capital movement kapitalno kretanje izvan Zajednice
    • financial capital financijski kapital (dio ukupnoga kapitala)
    • fixed capital fiksni kapital
    • fixed capital formation investicije u dugotrajnu imovinu (fiksni kapital)
    • flight of capital bijeg kapitala
    • floating capital plutajući kapital
    • flow of capital tok kapitala
    • foreign capital inozemni kapital
    • foreign capital market inozemno trћiљte kapitala
    • free capital slobodni kapital
    • fully-paid share capital potpuno uplaćene dionice
    • gross capital formation bruto investicije
    Bilj.: Bruto investicije se sastoje od bruto investicija u dugotrajnu imovinu (fiksni kapital) i promjena zaliha.
    • gross capital stock bruto kapital
    • gross fixed-capital formation bruto investicije u dugotrajnu imovinu (fiksni kapital)
    • import of capital uvoz kapitala
    • industrial capital industrijski kapital
    • inflow of capital priljev kapitala
    • international capital međunarodni kapital
    • international capital allocation međunarodna alokacija kapitala
    • international capital movement međunarodno kretanje kapitala
    • investment in fixed capital investicija u fiksni kapital
    • inward capital movement priljev kapitala
    • liberalization of capital movement liberalizacija kretanja kapitala
    • loan capital kreditni kapital
    • long-term capital dugoročni kapital
    • long-term capital movement kretanje dugoročnoga kapitala
    • medium-term capital movement kretanje srednjoročnoga kapitala
    • minimum initial capital najmanji početni kapital
    • minimum start-up capital najmanji početni kapital
    • movement of capital kretanje kapitala
    • net inflow of capital neto priljev kapitala
    • net outflow of capital neto odljev kapitala
    • net working capital neto obrtni kapital
    • outflow of capital odljev kapitala
    • personal capital movement kretanje osobnoga kapitala
    • recycling of capital ponovno iskoriљtavanje kapitala
    • registered capital upisani kapital
    • regulatory capital element sastavnica jamstvenoga kapitala
    • regulatory capital ratio udio jamstvenoga kapitala
    • restriction on capital movement ograničenje kretanja kapitala
    • risk capital rizični kapital
    • short-term capital movement kratkoročno kretanje kapitala
    • speculative capital movement spekulativno kretanje kapitala
    • start-up capital početni kapital
    • subscribed capital upisani kapital
    • surplus capital viљak kapitala
    • total adjusted capital ukupni usklađeni kapital
    • uncalled capital neotplaćeni/neuplaćeni kapital
    • unpaid capital neuplaćeni kapital, neuplaćeni dio dioničkoga kapitala
    • venture capital poduzetnički kapital
    • working capital obrtni kapital

    Englesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > cijene uloћenoga kapitala

  • 53 balance sheet ratios

    балансовые коэффициенты: 1) показатели финансового состояния банка, используемые как основа для принятия решений и банковского регулирования (обычно коэффициенты, отражающие прибыльность, ликвидность, достаточность капитала и платежеспособность); см. capital ratios; 2) коэффициенты, применяемые в бухгалтерском учете для оценки платежеспособности заемщика; см. acid-test ratio;

    Англо-русский экономический словарь > balance sheet ratios

  • 54 liquid

    1. n жидкость
    2. n жидкая пища
    3. n фон. плавный звук
    4. a жидкий; текучий

    liquid manure — жидкое удобрение, навозная жижа

    5. a прозрачный, чистый, светлый

    liquid eyes — светлые, подёрнутые влагой глаза

    6. a плавный, мелодичный; звучный; певучий
    7. a непостоянный, неустойчивый
    8. a фин. легко реализуемый, ликвидный

    liquid debt — бесспорный долг; долг, установленный или признанный судебным решением

    liquid capital — ликвидные средства; оборотные средства

    Синонимический ряд:
    1. mellifluous (adj.) golden; honeyed; Hyblaean; mellifluent; mellifluous; mellow; soft
    2. fluid (noun) elixir; fluid; liquor; nectar; solution
    Антонимический ряд:
    compact; concrete; condensed; dense; discordant; dry; firm; gas; gaseous; hard; harsh; impenetrable; impervious

    English-Russian base dictionary > liquid

  • 55 near cash

    !
    гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
    The UK's public spending framework is based on several key principles:
    "
    consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
    " "
    the judgement of success by policy outcomes rather than resource inputs;
    " "
    strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
    "
    the proper costing and management of capital assets to provide the right incentives for public investment.
    The Government sets policy to meet two firm fiscal rules:
    "
    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
    "
    the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
    Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
    Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)
    "
    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
    "
    Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.
    More information about DEL and AME is set out below.
    In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.
    Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.
    Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.
    There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.
    AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.
    AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.
    AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.
    Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.
    Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.
    Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
    "
    Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
    "
    Within the Resource Budget DEL, departments have separate controls on:
    "
    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
    "
    The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.
    The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.
    The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.
    Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.
    The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
    "
    provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
    " "
    enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
    " "
    introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
    "
    not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.
    To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.
    A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
    "
    an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
    " "
    an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
    " "
    to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
    "
    further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
    The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
    Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
    The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
    Technical Notes explain how performance against each PSA target will be measured.
    To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
    This document was updated on 19 December 2005.
    Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
    ————————————————————————————————————————
    "
    GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
    "
    ————————————————————————————————————————
    GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
    ————————————————————————————————————————
    GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

  • 56 net

    (weight, price, profit, interest) net (nette)
    net amount montant m net; net assets actif m net;
    net asset value valeur f d'actif net;
    formerly net book agreement = accord entre maisons d'édition et libraires stipulant que ces derniers n'ont le droit de vendre aucun ouvrage à un prix inférieur à celui fixé par l'éditeur;
    ACCOUNTANCY net book value valeur comptable nette;
    net capital expenditure mise f de fonds nette, dépenses f pl nettes d'investissement;
    ACCOUNTANCY net cash flow cash-flow m net;
    STOCK EXCHANGE net change écart m net;
    net contributor contributeur m net;
    net cost prix m de revient;
    ACCOUNTANCY net current assets actif circulant net;
    net discounted cash flow cash-flow actualisé net, flux m pl de trésorerie actualisés net;
    net dividend dividende m net;
    ECONOMICS net domestic product produit m intérieur net;
    net earnings (of company) bénéfices m pl nets; (of worker) salaire m net;
    net income (in accounts) produit net; (of individual) revenu m net;
    net interest income net m financier;
    net loss perte f nette;
    net margin marge f nette;
    net national income revenu national net;
    net national product produit national net;
    net operating profit rentabilité f nette d'exploitation;
    net present value valeur actuelle nette;
    ACCOUNTANCY net present value rate taux m d'actualisation;
    net proceeds produit net;
    net profit bénéfice m net;
    net profit margin marge commerciale nette;
    net profit ratio ratio m de rentabilité nette;
    ACCOUNTANCY net realizable value valeur réalisable nette;
    net receipts recettes f pl nettes;
    net registered tonnage jauge f nette;
    net residual value valeur résiduelle nette;
    net result résultat m final;
    net return rendement m ou résultat net;
    net salary salaire net;
    net tangible assets actif corporel net;
    net tonnage jauge nette;
    net total montant net;
    net value valeur nette;
    ACCOUNTANCY net variance écart net;
    net working capital fonds m de roulement net;
    net worth situation f nette
    2 noun
    net m;
    ∎ net payable net à payer
    (of person, company) gagner net; (of sale) produire net; (profit) rapporter net;
    ∎ he nets £20,000 a year il gagne 20 000 livres net par an
    net of tax net d'impôt;
    ∎ net of VAT hors TVA

    Net asset value (NAV), worked out by dividing the value of the portfolio, less borrowings, by the number of shares in issue, tells you how much each share can claim of the trust's assets. Discount or premium to NAV, the gap between the share price and the asset value, helps measure a trust's popularity.

    English-French business dictionary > net

  • 57 net

    net [net] (pt & pp netted, cont netting)
    1 noun
    (a) (gen) filet m; figurative (trap) filet m, piège m;
    ∎ to fall into the net tomber dans le piège;
    ∎ to slip through the net glisser ou passer à travers les mailles du filet
    (b) Sport filet m;
    ∎ to come (up) to the net (in tennis) monter au filet;
    ∎ to practise in the nets (in cricket) = s'entraîner, un filet entourant les piquets;
    ∎ Football to put the ball in the (back of the) net marquer un but, envoyer la balle au fond des filets
    (c) (for hair) filet m à cheveux, résille f
    (d) Textiles tulle m, filet m
    (e) (network) réseau m;
    ∎ radio net ensemble m du réseau radiophonique
    (f) (income, profit, weight) net m;
    ∎ net payable net m à payer
    (a) (catch → fish, butterfly) prendre ou attraper (au filet); (→ terrorist, criminal) arrêter;
    ∎ the police have netted the gang leaders la police a mis la main sur les chefs de la bande
    (b) (acquire → prize) ramasser, gagner; (→ fortune) amasser
    ∎ to net the ball (in tennis) envoyer la balle dans le filet;
    ∎ he netted his service (in tennis) son service échoua dans le filet;
    ∎ Football to net a goal marquer un but
    (d) (fruit tree) recouvrir de filets ou d'un filet
    (e) (of person, company) gagner net; (profit) rapporter net; (of sale) produire net;
    ∎ we netted over $10,000 nous avons réalisé un bénéfice net de plus de 10 000 dollars;
    ∎ he nets £20,000 a year il gagne 20 000 livres net par an
    ∎ Football Barnes netted from 5 yards out ≃ Barnes a marqué un but (depuis la ligne) des 6 mètres
    (a) (amount, weight) net;
    ∎ to earn £500 net gagner 500 livres net;
    ∎ terms strictly net sans déduction
    (b) (result) final
    ∎ net of tax net d'impôt;
    ∎ net of VAT hors TVA
    ∎ Computing the Net le Net, l'Internet m
    ►► Finance net amount somme f nette, montant m net;
    Finance net assets actif m net;
    Finance net asset value valeur f d'actif net;
    British formerly the Net Book Agreement = accord entre maisons d'édition et libraires stipulant que ces derniers n'ont le droit de vendre aucun ouvrage à un prix inférieur à celui fixé par l'éditeur;
    Finance net book value valeur f comptable nette;
    Finance net capital expenditure mise f de fonds nette, dépenses fpl nettes d'investissement;
    Finance net cash flow cash-flow m net;
    Finance net change écart m net;
    net cord (in tennis → part of net) corde f de filet; (→ shot) let m, net m, filet m;
    net cord judge juge m de filet;
    Finance net cost prix m de revient;
    Finance net current assets actif m circulant net;
    net curtain rideau m (de tulle ou en filet), voilage m;
    Finance net discounted cash flow cash-flow m actualisé net, flux mpl de trésorerie actualisés nets;
    Finance net dividend dividende m net;
    Finance net domestic product produit m intérieur net;
    Finance net earnings (of company) bénéfices mpl nets; (of worker) salaire m net;
    Finance net income (in accounts) produit m net; (of individual) revenu m net;
    Finance net interest income net m financier;
    Finance net loss perte f nette;
    Finance net margin marge f nette;
    Finance net national income revenu m national net;
    Finance net national product produit m national net;
    Sport net play jeu m au filet;
    Finance net operating profit rentabilité f nette d'exploitation;
    Finance net present value valeur f actuelle nette;
    Finance net present value rate taux m d'actualisation;
    Finance net price prix m net;
    Finance net profit bénéfice m net, net m commercial;
    Finance net profit margin marge f commerciale nette;
    Finance net profit ratio ratio m de rentabilité nette, taux m de profit net;
    Finance net realizable value valeur f réalisable nette;
    Finance net receipts recettes fpl nettes;
    Finance net residual value valeur f résiduelle nette;
    Finance net result résultat m final;
    Finance net return rendement m net, résultat m net;
    Finance net salary salaire m net;
    Finance net tangible assets actif m corporel net;
    Finance net total montant m net;
    Finance net variance écart m net;
    Finance net working capital fonds m de roulement net;
    Finance net worth situation f nette, valeur f nette

    Un panorama unique de l'anglais et du français > net

  • 58 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

  • 59 asset

    asset ['æset]
    1 noun
    avantage m, atout m;
    ∎ she's a great asset to our team elle est un excellent atout pour notre équipe
    (possessions) avoir m, capital m; Accountancy, Finance & Law actif m; (personal) patrimoine m; (on liquidation after bankruptcy) masse f active;
    ∎ the assets amount to £5 million l'actif s'élève à cinq millions de livres;
    ∎ our total assets tous nos biens;
    ∎ total assets total m de l'actif;
    ∎ assets and liabilities l'actif m et le passif;
    ∎ excess of assets over liabilities excédent m de l'actif sur le passif
    ►► Finance asset allocation répartition f des actifs;
    Finance asset management gestion f de biens, gestion f de capital; (of individual's wealth) gestion f de patrimoine;
    Finance asset swap swap m d'actifs;
    Finance asset turnover rotation f des capitaux;
    Accountancy & Finance asset utilization ratio taux m d'utilisation des actifs;
    Accountancy asset valuation réserve f, provision f pour évaluation d'actif;
    Accountancy asset value valeur f de l'actif

    Un panorama unique de l'anglais et du français > asset

  • 60 asset

    сущ.
    а) эк. (любой объект, который может быть предметом владения частным лицом, организацией или государством и может использоваться для получения выгоды)
    Syn:
    See:
    б) учет (ресурс, который контролируется компанией в результате прошлых событий и от которого компания ожидает экономической выгоды в будущем)
    Ant:
    See:
    в) мн., эк., юр. (имущество несостоятельного должника, из которого могут быть выплачены долги, либо часть имущества умершего лица, которая может быть направлена на погашение его долгов)
    2) мн., эк. имущество, средства, активы, устар. авуары (машины и оборудование, здания, остаток денежных средств в кассе, банковские депозиты, ценные бумаги, ссуды и другие материальные и нематериальные объекты собственности, которыми владеет то или иное физическое или юридическое лицо)
    :

    * * *
    abbrev.: ASSET Amsterdam Stock Exchange Trading System торговая система Амстердамской фондовой биржи.
    * * *
    . . Словарь экономических терминов .

    Англо-русский экономический словарь > asset

Страницы

См. также в других словарях:

  • capital to fixed assets ratio — index of the capital invested in a business versus the worth of its permanent assets …   English contemporary dictionary

  • Capital adequacy ratio — (CAR), also called Capital to Risk (Weighted) Assets Ratio (CRAR), is a ratio of a bank s capital to its risk. National regulators track a bank s CAR to ensure that it can absorb a reasonable amount of loss [Cite web |… …   Wikipedia

  • capital ratio — Ratio of capital to assets …   Black's law dictionary

  • capital ratio — Ratio of capital to assets …   Black's law dictionary

  • 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

  • ratio — the proportional relationship of one thing to another * * * ratio ra‧ti‧o [ˈreɪʆiəʊ ǁ ˈreɪʆoʊ] noun [countable] a relationship between two amounts that is represented by a pair of numbers showing how much greater one amount is than the other: •… …   Financial and business terms

  • Capital Requirement — The standardized requirements in place for banks and other depository institutions, which determines how much liquidity is required to be held for a certain level of assets through regulatory agencies such as the Bank for International… …   Investment dictionary

  • Capital Adequacy Ratio - CAR — A measure of a bank s capital. It is expressed as a percentage of a bank s risk weighted credit exposures. Also known as Capital to Risk Weighted Assets Ratio (CRAR). This ratio is used to protect depositors and promote the stability and… …   Investment dictionary

  • capital adequacy — /ˌkæpɪt(ə)l ædɪkwəsi/, capital adequacy ratio /ˌkæpɪt(ə)l ædɪkwəsi ˌreɪʃiəυ/ noun the amount of money which a bank has to have in the form of shareholders’ capital, shown as a percentage of its assets. Also called capital to asset ratio (NOTE:… …   Dictionary of banking and finance

  • Capital employed — has many definitions and is not easily analysed. In general, it represents the capital investment necessary for a business to function. Consequently, it is not a measure of assets, but of capital investment: stock or shares and long term… …   Wikipedia

  • Key Ratio — A mathematical ratio that illustrates and summarizes the current financial condition of a company. Key ratios can be used to easily obtain an idea of a company s financial status. Companies that are in good condition financially will have… …   Investment dictionary

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