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1 company benefits

company benefits PERS betriebliche Sozialleistungen fpl

Englisch-Deutsch Fachwörterbuch der Wirtschaft > company benefits
2 fringe benefits

HR

rewards given or offered to employees in addition to their wages or salaries and included in the contract of employment. Fringe benefits range from share options, company cars, expense accounts, cheap loans, medical insurance, and other types of incentive plan to discounts on company products, subsidized meals, and membership of social and health clubs. Many of these benefits are liable for tax. A cafeteria benefits plan permits employees to select from a variety of such benefits, although usually some are deemed to be core and not exchangeable for others. Minor benefits, sometimes appropriated rather than given, are known as perks.

The ultimate business dictionary > fringe benefits
3 pharmacy benefits management

сокр. PBM страх. управление фармацевтическими пособиями [пособиями на лекарства\]* (деятельность, связанная с организаций функционирования программы по выплате пособий на лекарства, включая налаживание и управление системой приема и рассмотрения требований о выплате пособий на лекарства, подержание связей с фармацевтическими предприятиями, управление платежами и т. п.)

pharmacy benefits management company — компания по управлению фармацевтическими пособиями*; компания, управляющая пособиями на лекарства*

See:

pharmacy benefit, pharmacy benefits manager

Англо-русский экономический словарь > pharmacy benefits management
4 fringe benefits

экон, разг

(дополнительные) льготы

Различные виды вознаграждения за труд помимо заработной платы [wage] - оплаченный отпуск, страховой полис на работника и членов его семьи, бесплатное питание, покрытие расходов на транспорт, корпоративный автомобиль [ company car] и др.

см тж perk

English-Russian dictionary of regional studies > fringe benefits
5 pharmacy benefits management company

Страхование: компания по управлению фармацевтическими пособиями, компания, управляющая пособиями на лекарства

Универсальный англо-русский словарь > pharmacy benefits management company
6 linked liabilities

страх., брит. !

Разобраться!

Non-linked liabilities

linked assets
"
108. - (1) In subsection (4)(b) of section 432ZA of the Taxes Act 1988 (linked assets), for the words from ""the proportion which"" to the end there shall be substituted-
" "
"" the proportion A/B where-
" "
A is the total of the linked liabilities of the company which are liabilities of the internal linked fund in which the asset is held and are referable to that category of business;
" "
B is the total of the linked liabilities of the company which are liabilities of that fund."".
"
(2) For subsection (6) of that section there shall be substituted-
"
""(6) In this section-
" "
""internal linked fund"", in relation to an insurance company, means an account-
" "
(a) to which linked assets are appropriated by the company; and
" "
(b) which may be divided into units the value of which is determined by the company by reference to the value of those assets;
" "
""linked liabilities"" means liabilities in respect of benefits to be determined by reference to the value of linked assets."".
" "
""linked assets"" means, in relation to an insurance company, long term business assets of the company which are, for the time being, identified in the records of the company as being assets by reference to the value of which property linked benefits are to be determined;
" "
""linked contract"" means a contract of insurance—
" "
(a) the effecting of which constitutes the carrying on of long term business; and
" "
(b) under which linked benefits (as defined by section 35A(4) of the Act) are payable to the policy holder;
" "
and ""non-linked contract"" shall be construed accordingly;
" "
""long term business assets"" means assets of an insurance company which are, for the time being, identified as representing the long term fund or funds maintained by the company in respect of its long term business;
"

Англо-русский экономический словарь > linked liabilities
7 benefit

1. сущ.
1) общ. выгода, прибыль, польза, благо; полезность; преимущество; привилегия, льгота

ATTRIBUTES:

nonmaterial benefits — нематериальные [духовные\] блага

distinct benefit — явная [ясная\] выгода

economic benefit — экономическая выгода

psychological benefit — психологическое преимущество

COMBS:

1to mutual benefit — с выгодой для обеих сторон, к взаимной выгоде

1for the benefit of smb., for smb.'s benefit — на благо кого-л., с выгодой для кого-л., в пользу кого-л.

1to your benefit — к вашей выгоде

for the public benefit — в общественных интересах

benefits of culture — культурные блага

1to get [to derive\] benefit from (smth.) — извлекать пользу [выгоду\] из (чего-л.)

to reap the benefit of smth. — пожинать плоды чего-л., извлекать выгоду из чего-л.

to be of benefit to (smth./smb.) — быть полезным [выгодным\] для (чего-л./кого-л.)

Organisations that exist primarily to provide a benefit to owners or members are not regarded as charitable. — Организации которые существует прежде всего для того, чтобы приносить выгоду своим владельцам или членам, не считаются благотворительными.

In the long term, a competitive market can provide benefits to customers. — В долгосрочном периоде конкурентный рынок может принести пользу [выгоды\] потребителям.

Syn:

advantage 1., good 1., n4

See:

after-tax benefit, consumer benefit, customer benefit, external benefit, fringe benefits 2), health benefit 1), product benefit, public benefit 1), social benefit 1), tax benefit, benefit segment, benefit segmentation, cost-benefit analysis

2)

а) страх. пособие, выплата (сумма, выплачиваемая государством, страховым фондом или работодателем в качестве финансовой поддержки или компенсации лицам определенной категории, напр., пособие по безработице, по болезни и т. п.)

ATTRIBUTES:

insurance benefit — страховая выплата, страховое пособие

health insurance benefits — выплаты по полисам страхования здоровья

unemployment insurance benefits — страховые пособия по безработице

COMBS:

grant of a benefit — предоставление пособия

to grant a benefit — предоставлять пособие

to be on benefit — жить на пособие, получать пособие

to be entitled to [to be eligible for, to be qualify for\] a benefit — иметь право на пособие, иметь право на получение пособия

to claim a benefit — требовать выплаты пособия

to apply for a benefit — подавать заявление на получение пособия

to deny a benefit — отказывать в предоставлении пособия

This insurance will provide a benefit to your beneficiary( ies) upon your death. — Это страхование предоставит пособие вашему бенефициару/бенефициарам после вашей смерти.

See:

accelerated benefits, accident benefit, accident death benefit, accidental death benefit, additional benefit, annuity benefit, apprenticeship benefits, bed reservation benefit, benefit in cash, benefit in kind, bereavement benefit, burial benefit, cafeteria benefit, cafeteria-style benefit, Canada Child Tax Benefit, car benefit, car fuel benefit, carer's benefit, cash benefit, child benefit, child care benefit, child disability benefit, company car benefit, compassionate care benefit, contribution-based benefit, cost-of-living benefit, covered benefit, critical illness benefit, death benefit, death-in-service benefit, disability benefit, disablement benefit, dismemberment benefit, domestic purposes benefit, dread disease benefit, drug benefit, educational benefit, elective benefits, employee benefits, employment benefits, employment insurance benefit, fringe benefits 1), fuel benefit, funeral benefit, health benefit 2), health care benefit, hospice benefit, housing benefit, incapacity benefit, income-related benefit, income-tested benefit, independent youth benefit, industrial death benefit, injury benefit, in-kind benefit, in-network benefits, in-plan benefits, insurance benefit, invalidity benefit, invalids benefit, lifetime benefit, lifetime maximum benefit, living benefits, long-term care benefit, loss of income benefit, loss of time benefit, lump sum benefit, maternity benefit, maternity leave benefit, means-tested benefit, medical benefits, medical expense benefits, medical expenses benefits, Medicare benefits, national insurance benefit, network benefits, noncash benefit, non-contributory benefit, nonforfeiture benefit, non-means-tested benefit, non-network benefits, non-wage benefits, occupational death benefit, optional benefits, out-of-area benefits, out-of-network benefits, out-of-plan benefits, parental benefit, parental leave benefit, pension benefit, periodic benefit, pharmaceutical benefit, pharmacy benefit, post-retirement death benefit, pre-retirement death benefit, public assistance benefit, public benefit 2), rehabilitation benefit, repatriation benefit, retirement benefit, serious illness benefit, sick benefit, sick leave benefit, sickness benefit, social benefit 2), Social Security benefit, social service benefits, strike benefit, supplementary benefit, survivor benefit, survivor's benefit, survivors' benefit, survivorship benefit, terminal illness benefit, termination benefit, trauma benefit, underinsured motorist benefit, unemployment benefits, unemployment insurance benefits, uninsured motorist benefit, universal child care benefit, vacation benefit, welfare benefit, widows benefit, benefit consultant, benefit recipient, benefits advisor, benefits consultant, benefits manager, lifetime benefit maximum, Employee Benefits Security Administration, aid 1. 1), employee benefit plan

б) страх., эк. тр. пенсия, пенсионное пособие

Syn:

pension I 1., retirement benefit, pension benefit

See:

55-plus benefit, accrued benefits, deferred retirement benefit, disability retirement benefit, early retirement benefit, fifty-five plus benefit, future service benefit, late retirement benefit, nonforfeitable benefits, non-vested benefits, normal retirement benefit, old age benefit, past service benefit, prior service benefit, projected benefits, service retirement benefit, unvested benefits, vested benefits, veterans benefits, defined benefit pension plan, vesting 2), accumulated benefit obligation, Pension Benefit Guaranty Corporation

3) театр. бенефис (представление, сборы с которого поступают в пользу одного из актеров либо направляются на определенную цель, напр., на благотворительное мероприятие)
2. гл.
1) общ. помогать, приносить пользу оказывать благотворное воздействие

Extra few minutes of sleep won’t benefit you as much as a good breakfast. — Лишняя пара минут сна не принесет вам столько пользы, как полноценный завтрак.

2) общ. извлекать пользу, выгоду

1to benefit by/from (smth.) — извлекать пользу [выгоду\] из (чего-л.)

I think the student will benefit by further study. — Я думаю, что дальнейшие занятия благотворно скажутся на этом студенте.

* * *
право, привилегия, польза, преимущество: 1) право, которое дает владельцу акция (права на дивиденд, на участие в новом займе, на получение бесплатных акций); 2) налоговые скидка, исключение, зачет; 3) дополнительное - обычно неденежное - вознаграждение при найме сотрудника (медицинская страховка, пенсионная схема, транспорт, обучение детей, компенсация в случае смерти); см. compensation;
employee benefit plan;

fringe benefit;
4) преимущество, которое получит клиент при покупке данного товара (на это обращается внимание в рекламе).
* * *

Выгода, польза, выплата
. . Словарь экономических терминов .
* * *

Международное страхование

пособие

страховое пособие по безработице, по болезни и т. д.

Англо-русский экономический словарь > benefit
8 consultant

сущ.

1) упр. = adviser 1),

beauty consultant — консультант по косметике, косметолог

music consultant — консультант по музыке

industrial consultant — консультант по вопросам промышленного производства

business consultant — консультант по бизнесу

insurance consultant — консультант по страхованию

consultant for large government projects — консультант по крупным правительственным проектам

consultant in intellectual property — консультант по интеллектуальной собственности

consultant on insurance — консультант по страхованию

company consultant — консультант компании

the company's consultant — консультант компании

consultant of the charitable organization — консультант благотворительной организации

consultant for insurance company — консультант страховой компании

consultant at an organization — консультант в организации

a consultant in the University — консультант в университете

See:

actuarial consultant, artist consultant, benefit consultant, benefits consultant, business consultant, careers consultant, claim consultant, claims consultant, communications consultant, design consultant, employee benefit consultant, employee benefits consultant, engineering consultant, external consultant, financial consultant, in-store consultant, insurance claims consultant, insurance consultant, internal consultant, loss control consultant, management consultant, marketing consultant, outside consultant, pension consultant, pensions consultant, professional consultant, public relations consultant, retirement consultant, sales consultant, security consultant, tax consultant, value consultant, consultant designer, consultant expert

2) гос.упр. = adviser 2),

a consultant to the president on foreign policy — советник президента по внешней политике

president's consultant — советник президента

consultant of vice president — советник вице-президента

consultant to vice president — советник вице-президента

government affairs consultant — советник по делам правительства

consultant on economic affairs — советник по экономическим вопросам

consultant for political affairs — советник по политическим вопросам

federal government consultant — советник федерального правительства

Council’s consultant — советник Совета

economic consultant of provincial government — советник местных властей по экономическим вопросам

consultant for provincial government — советник местных властей

* * *
консультант: человек, который дает профессиональные советы по вопросам своей компетенции; см. external consultant;
internal consultant.

* * *

консультант; внештатный сотрудник; временный работник (нанимаемый для выполнения конкретного задания)
. . Словарь экономических терминов .

Англо-русский экономический словарь > consultant
9 share

I 1. [ʃeə(r)]
nome

1) (of money, profits, blame) parte f.; (of food) parte f., porzione f.

to have a share in — avere una parte in, contribuire a [success etc.]

he's had more than his (fair) share of bad luck — ha avuto più sfortuna di quanta ne meritasse

to do one's share of sth. — fare la propria parte di qcs.

to pay one's (fair) share — pagare la propria parte

2) econ. azione f.

to have a share in a company — avere una partecipazione in una società
2.
modificatore econ. [ issue] di azioni; [ capital] azionario; [ price] delle azioni
II 1. [ʃeə(r)]
verbo transitivo condividere [money, house, opinion] ( with con); [ two or more people] dividersi [ task]; [ one person] partecipare a [ task]

we share a birthday — compiamo gli anni lo stesso giorno
2.
verbo intransitivo

to share in — prendere parte a [ happiness]; condividere, avere la propria parte di [success, benefits]

- share out

••

share and share alike — dividete in parti uguali
III [ʃeə(r)]
nome ant. agr. vomere m.

* * *
[ʃeə] 1. noun
1) (one of the parts of something that is divided among several people etc: We all had a share of the cake; We each paid our share of the bill.) parte, porzione

2) (the part played by a person in something done etc by several people etc: I had no share in the decision.) parte

3) (a fixed sum of money invested in a business company by a shareholder.) azione
2. verb
1) ((usually with among, between, with) to divide among a number of people: We shared the money between us.) dividere

2) (to have, use etc (something that another person has or uses); to allow someone to use (something one has or owns): The students share a sitting-room; The little boy hated sharing his toys.) dividere, condividere

3) ((sometimes with in) to have a share of with someone else: He wouldn't let her share the cost of the taxi.) partecipare a

•

- shareholder
- share and share alike
* * *
share (1) /ʃɛə(r)/
n.

1 parte; porzione; quota; contributo: a share of the loot, una parte del bottino; I have paid my share, ho pagato la mia quota; market share, quota del mercato; a fair share, una giusta porzione; una parte equa; He had a notable share in the success of their enterprise, egli ha avuto una parte considerevole nella riuscita della loro impresa; flat share, condivisione di un appartamento con q.

2 (fin.) partecipazione; azione; titolo azionario: I have a share in the concern, ho una partecipazione nell'azienda; share in the profits, partecipazione agli utili; a new issue of 20,000 shares, una nuova emissione di ventimila azioni; to hold shares, avere (o detenere, possedere) azioni

3 (fin.) quota-parte, quota ( di un fondo d'investimento)

4 (naut.) carato; caratura

5 (polit.) percentuale ( di voti ottenuti da un partito)

● (fin.) share capital, capitale azionario □ (fin.) share certificate, certificato azionario □ ( Borsa) share dealing, contrattazioni di azioni □ (agric., in USA e in Austral.) share farmer, mezzadro □ (agric., in USA o in Austral.) share farming, colonia parziaria; mezzadria □ share hawking, vendita di azioni porta a porta ( vietata in GB dal 1958) □ (fin., stat.) share index, indice finanziario □ (fin.) share issue, emissione di azioni □ ( Borsa) share list, listino valori; listino di Borsa □ share-out, distribuzione ( di cibo o di sussidi); ripartizione ( di utili); spartizione ( del bottino) □ share parcel, pacchetto azionario □ (fin.) share premium, sovrapprezzo azioni; premio di emissione □ (fin.) share prices, i corsi azionari □ (spreg.) share pusher, venditore di azioni di scarso valore □ (spreg.) share pushing, vendita porta a porta di azioni di scarso valore (o di quote di fondi d'investimento) □ (fin.) share split, frazionamento azionario □ (comput.) share ware ► shareware □ (fin.) share warrant, certificato azionario al portatore □ to go shares, fare le parti giuste; dividersi le spese; fare alla romana (fam.) □ to go shares in st., dividere qc. (equamente): Let's go shares in the travelling expenses, dividiamo le spese di viaggio! □ We had our share of laughs, ci facemmo delle belle risate.
share (2) /ʃɛə(r)/
n.

(agric., = ploughshare, USA plowshare) vomere.
♦ (to) share /ʃɛə(r)/
v. t. e i.

1 ( spesso to share out) dividere ( equamente); distribuire ( in parti uguali); ripartire; spartire; fare a metà (fam.): to share expenses, dividersi le spese; I will share the petrol costs with you, dividerò (a metà) il costo della benzina con te; faremo a metà per la benzina; DIALOGO → - Ordering food 3- We'll have one grilled vegetables to share as a starter, prendiamo un piatto di verdure grigliate in due come antipasto; to share ( out) ten thousand dollars among four persons, ripartire diecimila dollari fra quattro persone; to share out money to the poor, distribuire denaro ai poveri

2 avere in comune; condividere; ripartirsi: The two boys shared the bedroom, i due ragazzi avevano la camera in comune; to share (in) the profits, ripartirsi gli utili; to share losses, ripartirsi le perdite

3 condividere; partecipare a: I share your opinion, condivido la tua opinione; to share (in) sb.'s joy [sorrow], partecipare alla gioia [al dolore] di q.

4 (comput.) condividere

● to share and share alike, prendere parti uguali; usare in comune ( facendo a turno); dividersi qualcosa equamente □ He doesn't share his worries with anybody, i suoi guai se li tiene (tutti) per sé.

* * *
I 1. [ʃeə(r)]
nome

1) (of money, profits, blame) parte f.; (of food) parte f., porzione f.

to have a share in — avere una parte in, contribuire a [success etc.]

he's had more than his (fair) share of bad luck — ha avuto più sfortuna di quanta ne meritasse

to do one's share of sth. — fare la propria parte di qcs.

to pay one's (fair) share — pagare la propria parte

2) econ. azione f.

to have a share in a company — avere una partecipazione in una società
2.
modificatore econ. [ issue] di azioni; [ capital] azionario; [ price] delle azioni
II 1. [ʃeə(r)]
verbo transitivo condividere [money, house, opinion] ( with con); [ two or more people] dividersi [ task]; [ one person] partecipare a [ task]

we share a birthday — compiamo gli anni lo stesso giorno
2.
verbo intransitivo

to share in — prendere parte a [ happiness]; condividere, avere la propria parte di [success, benefits]

- share out

••

share and share alike — dividete in parti uguali
III [ʃeə(r)]
nome ant. agr. vomere m.

English-Italian dictionary > share
10 pension

'penʃən
noun

(a sum of money paid regularly to a widow, a person who has retired from work, a soldier who has been seriously injured in a war etc: He lives on his pension; a retirement pension.) pensión

- pensioner
- pension off

pension n pensión

pensión sustantivo femenino 1 (Servs Socs) pension;
◊ cobrar la pensión to draw one's pension;
pensión alimenticia maintenance; pensión de invalidez disability (allowance) (AmE), invalidity benefit (BrE) 2
a) ( casa — de huéspedes) guesthouse, rooming house (AmE), boarding house (BrE);
(— para estudiantes) student hostel;
◊ pensión completa full board;
See Also→ medio 1

b) ( alojamiento) accommodations (pl) (AmE), lodging, accommodation (BrE);
3 (Col) ( mensualidad) tuition (AmE), school fees (pl) (BrE)
pensión sustantivo femenino
1 (establecimiento) boarding house, guesthouse
2 (modo de alojamiento) board: fuimos de vacaciones con pensión completa, we had full board on our holiday
3 (cantidad de dinero, renta) pension, allowance, maintenance
pensión de invalidez, invalidity benefit ' pensión' also found in these entries: Spanish: caer - exigua - exiguo - huésped - huéspeda - jubilar - jubilación - patrón - patrona - pensionista - plan - retiro - viudedad - cobrar - cobro - dueño - fonda - medio - pensionado - revalorización English: alimony - allowance - bed - board - boarder - boarding - boarding house - cash in - disability allowance - disability pension - half-board - landlady - landlord - maintenance - palimony - pay - pension - pension off - pension plan - retirement benefits - room - rooming-house - scheme - vacancy - check - disability - draw - grant - guest - lodging

pension

tr['penʃən]

noun

1 pensión nombre femenino

\

SMALLIDIOMATIC EXPRESSION/SMALL

to be on a pension / draw a pension cobrar una pensión

pension fund fondo de pensiones

pension plan / pension scheme plan nombre masculino de jubilación

retirement pension jubilación nombre femenino, pensión nombre femenino

widow's pension pensión nombre femenino de viudedad, viudedad nombre femenino

pension ['pɛnʧən] vt or to pension off : jubilar

pension n

: pensión m, jubilación f

pension

n.

• alimento (Jurisprudencia) s.m.

• jubilación s.f.

• pensión s.f.

• retiro s.m.

v.

• jubilar v.

• pensionar v.

'pentʃən, 'penʃən
noun pensión f

retirement pension — pensión de jubilación, jubilación f, pensión f

to be on o draw a pension — cobrar una pensión/una jubilación; (before n)

pension fund — fondo m de pensiones

pension plan o scheme — plan m de pensiones

Phrasal Verbs:

- pension off

I ['penʃǝn]
1.

N pensión f

to claim/draw one's or a pension — solicitar/estar cobrando una pensión

to retire on a pension — jubilarse

to retire on full pension — retirarse con toda la jubilación

• company pension — plan m de pensiones de la empresa

• disability/ invalidity pension — pensión f de invalidez

• old age pension — (pensión f de) jubilación f, retiro m

• personal or private pension — plan m de pensiones personal

• retirement pension — retiro m, (pensión f de) jubilación f

• state pension — pensión f estatal

• war pension — pensión f de guerra

• widow's pension — pensión f de viudedad

2.

VT (=allow to retire) jubilar; (=give pension) pagar una pensión a

3.

CPD

pension benefits NPL — pensión f, dinero que se cobra de la misma

pension book N — libreta f de pensión

pension contributions NPL — aportaciones mpl a la pensión

pension fund N — fondo m de pensiones

pension plan N — plan m de pensiones

pension provider N — (=company) proveedor m de pensiones

pension provision N — (by state, employers) cobertura f de pensiones

pension rights NPL — derechos mpl de pensión

pension scheme N — plan m de pensiones

- pension off

II

['pɔ̃sjɔ̃]
N (=hotel) pensión f
* * *
['pentʃən, 'penʃən]
noun pensión f

retirement pension — pensión de jubilación, jubilación f, pensión f

to be on o draw a pension — cobrar una pensión/una jubilación; (before n)

pension fund — fondo m de pensiones

pension plan o scheme — plan m de pensiones

Phrasal Verbs:

- pension off

English-spanish dictionary > pension
11 target

noun

1) (a marked board or other object aimed at in shooting practice, competitions etc with a rifle, bow and arrow etc: His shots hit the target every time.) blanco

2) (any object at which shots, bombs etc are directed: Their target was the royal palace.) blanco

3) (a person, thing etc against which unfriendly comment or behaviour is directed: the target of criticism.) blanco

target n blanco / objetivo

target

tr['tɑːgɪt]

noun

1 (of missile, goal, aim) objetivo

■ we must meet our sales targets tenemos que alcanzar nuestros objetivos de ventas

2 (in shooting, of criticism) blanco

■ she was the target of repeated attacks fue el blanco de repetidos ataques

3 (board) diana

transitive verb

1 (aim at target) apuntar

■ the missiles are targeted on Sarajevo los misiles apuntan a Sarajevo

2 (cause to have effect on) dirigir a, destinar a

■ a campaign targeted at young people una campaña dirigida a los jóvenes

adjective

1 (date, figure) fijado,-a; (audience, market) objetivo

■ target date fecha prevista

■ target readership lectores objetivo

\

SMALLIDIOMATIC EXPRESSION/SMALL

to be on target ir de acuerdo a lo previsto

■ export figures are on target las cifras de exportaciones van de acuerdo a lo previsto

target language idioma nombre masculino de destino

target practice prácticas nombre femenino plural de tiro

moving target blanco móvil

target ['tɑrgət] vt

: fijar como objetivo, dirigir, destinar

target n

1) : blanco m

target practice: tiro al blanco

2) goal, objective: meta f, objetivo m

target

n.

• blanco s.m.

• hito s.m.

• mira s.f.

• mirilla s.f.

• objetivo s.m.

I 'tɑːrgət, 'tɑːgɪt
noun

1)

a) ( thing aimed at) blanco m, objetivo m; ( Mil) objetivo m; ( board) ( Sport) diana f

the shot was right on/way off target — el tiro dio de lleno en el blanco/se desvió mucho

dead on target! — diana!

b) (of criticism, protest) blanco m

his criticisms were right on/way off target — sus críticas dieron en el blanco/iban totalmente desencaminadas

target FOR/OF something — blanco de algo

2) (objective, goal) objetivo m

to set oneself a target — fijarse un objetivo or una meta

above/below target — por encima/debajo del objetivo previsto

to be on target — ir* de acuerdo a lo previsto (or al plan de trabajo etc); (before n) <date/figure> fijado; <area/zone> ( Mil) objetivo adj inv; <audience/market> ( Marketing) objetivo adj inv

II

transitive verb

a) ( select as target)

the company is targeting the small investor — la empresa está intentando captar al pequeño inversor

ten mines have been targeted for closure — diez minas han sido identificadas como candidatas al cierre

b) (direct, aim) \<\<publicity/advertising\>\> dirigir*

to target benefits at those most in need — concentrar la ayuda en los más necesitados

['tɑːɡɪt]
1. N

1) (Sport) blanco m, diana f ; (Mil) objetivo m

he missed the target — no dio en el blanco or la diana

they deliberately attacked civilian targets — atacaron objetivos civiles deliberadamente

• an easy target — (lit, fig) un blanco fácil

• a fixed target — un blanco fijo

• a moving target — un blanco móvil

• the shot was off target — (Ftbl, Hockey etc) el tiro iba desviado a gol

the bombs were way off target — las bombas cayeron muy lejos del objetivo

• the shot was on target — (Ftbl, Hockey etc) el tiro iba directo a gol

• a soft target — (lit, fig) un blanco fácil

2) (=person on receiving end) [of criticism, remark] blanco m ; [of advertising] objetivo m

he has been the target of criticism over his handling of the affair — ha sido el blanco de las críticas por su manejo del asunto

this made him a prime target for blackmail — esto le convirtió en un blanco perfecto para el chantaje

3) (=objective) objetivo m, meta f

production targets for 1980 — los objetivos or las metas de producción para 1980

• the project is on target for completion — el proyecto lleva camino de terminarse dentro del plazo previsto

• to set a target for sth — fijar un objetivo para algo

to set o.s. a target — fijarse un objetivo

2. VT

1) (Mil) [+ positions, installations] fijar como objetivo

2) (=select, single out)

cigarette companies seem to be targeting children intentionally — las tabacaleras parecen estar dirigiendo su publicidad a los niños deliberadamente

a mugger who targeted elderly women — un atracador que asaltaba en particular a ancianas

• to target sth/sb for sth, the government will target high earners for tax increases — el gobierno hará recaer la subida de los impuestos particularmente sobre aquellos con sueldos elevados

the factory is targeted for closure — se propone cerrar la fábrica

3) (fig) (=aim)

• to target sth at sb/sth, products targeted at children — productos dirigidos a los niños

programs targeted at reducing infant deaths — programas que tienen como objetivo reducir el número de muertes infantiles

to target aid at the people who need it — concentrar la ayuda en las personas que la necesitan

3.

CPD

target area N — (Mil) zona f objetivo

target audience N — público m objetivo

target date N — fecha f límite

target group N — grupo m objetivo, grupo m destinatario

target language N — lengua f de destino

target market N — mercado m objetivo

target practice N — tiro m al blanco, prácticas fpl de tiro

target price N — precio m indicativo

target weight N — peso m ideal

* * *

I ['tɑːrgət, 'tɑːgɪt]
noun

1)

a) ( thing aimed at) blanco m, objetivo m; ( Mil) objetivo m; ( board) ( Sport) diana f

the shot was right on/way off target — el tiro dio de lleno en el blanco/se desvió mucho

dead on target! — diana!

b) (of criticism, protest) blanco m

his criticisms were right on/way off target — sus críticas dieron en el blanco/iban totalmente desencaminadas

target FOR/OF something — blanco de algo

2) (objective, goal) objetivo m

to set oneself a target — fijarse un objetivo or una meta

above/below target — por encima/debajo del objetivo previsto

to be on target — ir* de acuerdo a lo previsto (or al plan de trabajo etc); (before n) <date/figure> fijado; <area/zone> ( Mil) objetivo adj inv; <audience/market> ( Marketing) objetivo adj inv

II

transitive verb

a) ( select as target)

the company is targeting the small investor — la empresa está intentando captar al pequeño inversor

ten mines have been targeted for closure — diez minas han sido identificadas como candidatas al cierre

b) (direct, aim) \<\<publicity/advertising\>\> dirigir*

to target benefits at those most in need — concentrar la ayuda en los más necesitados

English-spanish dictionary > target
12 wellness program

HR

a company program offering benefits, activities, or training, to improve and promote employees’ health and fitness. A wellness program can include wellness benefits such as fitness training, company sponsored athletics and sports teams, health education, and life improvement classes. It also includes prevention of mental health problems by stress management.

The ultimate business dictionary > wellness program
13 BBC

1) Общая лексика: Би-Би-Си, Британская вещательная корпорация (http://news.bbc.co.uk/hi/russian/learn_english/newsid_4249000/4249656.stm)

2) Спорт: Bam Bam Cole, Big Bad Carp

3) Военный термин: Battery Box Cover, broadband chaff

4) Техника: Bombay Bathroom Cleaner, back-to-back connection, building block concept, до нижней мёртвой точки (before bottom centre)

5) Шутливое выражение: Bad Boy Channel, Beastie Boys Corporation, Big Ben Collective, Big Bucks Company, Bigots Broadcasting Company, Blair Broadcasting Censorship, Blair Brown Cronies, Blair's Broadcasting Corporation, Bloated Broadcaster Crushed, Bloody Bad Coverage, Bloody Broadcasting Company, British Bolshevik Commune, British Brainwashing Corporation, British Broadcasting Calamities, Brits Bashing Catholics, Buggers Broadcasting Communism, Bye Bye Colonies

6) Религия: Badly Behaved Christian, Before Before Christ, Bless The Beasts And Children

7) Юридический термин: Bad Boyz Club, Brilliant Brilliance Cruisers

8) Автомобильный термин: front of bumper to back of cab, расстояние от передней части бампера до задней стенки кабины

9) Ветеринария: Big Black Cat

10) Грубое выражение: Bald Butts Currency, British Bullshit Channel, большой чёрный член (Big Black Cock)

11) Музыка: Band Basket Crawl, Basic Band Committee

12) Политика: Bash Bush Constantly

13) Сокращение: British Broadcasting Company, Bromobenzylcyanide (Chemical warfare tear agent), Built-in Ballistic Computer, Block Check Character

14) Физиология: Baby Bond Connect

15) Вычислительная техника: Broadband Bearer Capability (B-ISDN)

16) Транспорт: Big Block Chevy, Break Bulk Cargo

17) Пищевая промышленность: Beef, Bacon, And Cheddar

18) Фирменный знак: Bell Book And Candle, Bert Broadcasting Corporation, Big Buddha Cafe, Birthday Book Club, Black Box Communication, Blair Broadcasting Corporation, Boca Bearing Company, Boys Book Club, Bradford Beach Club, Britannia Biscuit Company, Brooks Barrel Company, Bucks Boarding Centre, Bukhari Brothers Corporation

19) СМИ: Best Book Competition, Better Book Commentary, Bharat Broadcasting Corporation, Blundering Bombastic Cynicism, Bryan Broadcasting Company

20) Деловая лексика: Bootable Business Card, Business To Business To Consumer

21) Сетевые технологии: British Broadcasting Corporation, Broadband Bearer Capability-ёмкость широкополосного канала Поле класса канала, являющееся частью изначального адресного (сообщения), Building Backbone Cabling

22) Полимеры: brombenzylcyanide

23) Табуированная лексика: афроамериканец (Big Black Cock)

24) ООН: Burmese Border Consortium

25) Общественная организация: Better Benefits Coalition

26) Должность: Better Balanced Coverage

27) Чат: Barely Believable Content, Blonde By Choice, Bloody Bad Content

Универсальный англо-русский словарь > BBC
14 bbc

1) Общая лексика: Би-Би-Си, Британская вещательная корпорация (http://news.bbc.co.uk/hi/russian/learn_english/newsid_4249000/4249656.stm)

2) Спорт: Bam Bam Cole, Big Bad Carp

3) Военный термин: Battery Box Cover, broadband chaff

4) Техника: Bombay Bathroom Cleaner, back-to-back connection, building block concept, до нижней мёртвой точки (before bottom centre)

5) Шутливое выражение: Bad Boy Channel, Beastie Boys Corporation, Big Ben Collective, Big Bucks Company, Bigots Broadcasting Company, Blair Broadcasting Censorship, Blair Brown Cronies, Blair's Broadcasting Corporation, Bloated Broadcaster Crushed, Bloody Bad Coverage, Bloody Broadcasting Company, British Bolshevik Commune, British Brainwashing Corporation, British Broadcasting Calamities, Brits Bashing Catholics, Buggers Broadcasting Communism, Bye Bye Colonies

6) Религия: Badly Behaved Christian, Before Before Christ, Bless The Beasts And Children

7) Юридический термин: Bad Boyz Club, Brilliant Brilliance Cruisers

8) Автомобильный термин: front of bumper to back of cab, расстояние от передней части бампера до задней стенки кабины

9) Ветеринария: Big Black Cat

10) Грубое выражение: Bald Butts Currency, British Bullshit Channel, большой чёрный член (Big Black Cock)

11) Музыка: Band Basket Crawl, Basic Band Committee

12) Политика: Bash Bush Constantly

13) Сокращение: British Broadcasting Company, Bromobenzylcyanide (Chemical warfare tear agent), Built-in Ballistic Computer, Block Check Character

14) Физиология: Baby Bond Connect

15) Вычислительная техника: Broadband Bearer Capability (B-ISDN)

16) Транспорт: Big Block Chevy, Break Bulk Cargo

17) Пищевая промышленность: Beef, Bacon, And Cheddar

18) Фирменный знак: Bell Book And Candle, Bert Broadcasting Corporation, Big Buddha Cafe, Birthday Book Club, Black Box Communication, Blair Broadcasting Corporation, Boca Bearing Company, Boys Book Club, Bradford Beach Club, Britannia Biscuit Company, Brooks Barrel Company, Bucks Boarding Centre, Bukhari Brothers Corporation

19) СМИ: Best Book Competition, Better Book Commentary, Bharat Broadcasting Corporation, Blundering Bombastic Cynicism, Bryan Broadcasting Company

20) Деловая лексика: Bootable Business Card, Business To Business To Consumer

21) Сетевые технологии: British Broadcasting Corporation, Broadband Bearer Capability-ёмкость широкополосного канала Поле класса канала, являющееся частью изначального адресного (сообщения), Building Backbone Cabling

22) Полимеры: brombenzylcyanide

23) Табуированная лексика: афроамериканец (Big Black Cock)

24) ООН: Burmese Border Consortium

25) Общественная организация: Better Benefits Coalition

26) Должность: Better Balanced Coverage

27) Чат: Barely Believable Content, Blonde By Choice, Bloody Bad Content

Универсальный англо-русский словарь > bbc
15 Deere, John

SUBJECT AREA: Agricultural and food technology

[br]

b. 7 February 1804 Rutland, Vermont, USA

d. 17 May 1886 USA

[br]

American inventor and manufacturer of agricultural equipment.

[br]

John Deere was the son of a tailor, and first worked as a tanner before becoming apprenticed to a blacksmith. He married Demarius Lamb in 1827, but it appears that competition for blacksmiths was fierce, and the Deere family moved frequently. Two attempts to establish forges ended in fires, and changing partnerships and arguments over debts were to be a feature of Deere's working life. In 1836 John Deere moved west on his own, in an attempt to establish himself. He settled in Grand Detour, Illinois. In this new frontier a blacksmith's skills were sought after, and the blacksmith, with no ready supply of raw materials, had to be able to operate both a furnace for melting metal and a forge for working it. Deere was sufficiently successful for his family to be able to join him. A chance visit to a sawmill and the acquisition of a broken saw blade led to the making of a plough that was to establish John Deere in manufacturing. There were two distinctive features associated with the plough: the soil in the area failed to stick to the steel blade, with obvious benefits to the draught of the implement; and second, the shape of the working mouldboard was square. The reputation that developed with his first three ploughs established that Deere had made the transition from blacksmith to manufacturer.

Over the next decade he had a number of partnerships and eventually set up a factory in Moline, Illinois, in 1848. The following year he sold 2,136 ploughs, and by early 1850 he was producing 350 ploughs per month. Deere was devastated by the loss of his eldest son in the year that the company moved to Moline. However, his second son, Charles, joined him in 1851 and was to be a major influence on the way in which the company developed over the next half-century. The company branched out into the production of cultivators, harrows, drills and wagons. John Deere himself played an active part in the company, but also played an increasing role in public life, with a particular interest in education. The company was incorporated in 1868.

[br]

Further Reading

The following both provide biographical details of John Deere, but are mainly concerned with the company and the equipment it produced: W.G.Broehl, 1984, John Deere's Company: A History of Deere and Company and its

Times, American Society of Agricultural Engineers.

D.Macmillan, 1988, John Deere Tractors and Equipment, American Society of Agricultural Engineers.

AP

Biographical history of technology > Deere, John
16 Morris, William Richard, Viscount Nuffield

SUBJECT AREA: Automotive engineering, Land transport

[br]

b. 10 October 1877 Worcester, England

d. 22 August 1963 Nuffield Place, England

[br]

English industrialist, car manufacturer and philanthropist.

[br]

Morris was the son of Frederick Morris, then a draper. He was the eldest of a family of seven, all of whom, except for one sister, died in childhood. When he was 3 years old, his father moved to Cowley, near Oxford, where he attended the village school. After a short time with a local bicycle firm he set up on his own at the age of 16 with a capital of £4. He manufactured pedal cycles and by 1902 he had designed a motor cycle and was doing car-repair work. By 1912, at the Motor Show, he was able to announce his first car, the 8.9 hp, two-seater Morris Oxford with its characteristic "bull-nose". It could perform at up to 50 mph (80 km/h) and 50 mpg (5.65 1/100 km). It cost £165.

Though untrained, Morris was a born engineer as well as a natural judge of character. This enabled him to build up a reliable team of assistants in his growing business, with an order for four hundred cars at the Motor Show in 1912. Much of his business was built up in the assembly of components manufactured by outside suppliers. In he moved out of his initial premises by New College in Longwall and bought land at Cowley, where he brought out his second model, the 11.9hp Morris Oxford. This was after the First World War, during which car production was reduced to allow the manufacture of tanks and munitions. He was awarded the OBE in 1917 for his war work. Morris Motors Ltd was incorporated in 1919, and within fifteen months sales of cars had reached over 3,000 a year. By 1923 he was producing 20,000 cars a year, and in 1926 50,000, equivalent to about one-third of Britain's output. With the slump, a substantial overdraft, and a large stock of unsold cars, Morris took the bold decision to cut the prices of cars in stock, which then sold out within three weeks. Other makers followed suit, but Morris was ahead of them.

Morris was part-founder of the Pressed Steel Company, set up to produce car bodies at Cowley. A clever operation with the shareholding of the Morris Motors Company allowed Morris a substantial overall profit to provide expansion capital. By 1931 his "empire" comprised, in addition to Morris Motors, the MG Car Company, the Wolseley Company, the SU Carburettor Company and Morris Commercial Cars. In 1936, the value of Morris's financial interest in the business was put at some £16 million.

William Morris was a frugal man and uncomplicated, having little use for all the money he made except to channel it to charitable purposes. It is said that in all he gave away some £30 million during his lifetime, much of it invested by the recipients to provide long-term benefits. He married Elizabeth Anstey in 1904 and lived for thirty years at Nuffield Place. He lived modestly, and even after retirement, when Honorary President of the British Motor Corporation, the result of a merger between Morris Motors and the Austin Motor Company, he drove himself to work in a modest 10 hp Wolseley. His generosity benefited many hospitals in London, Oxford, Birmingham and elsewhere. Oxford Colleges were another class of beneficiary from his largesse.

[br]

Principal Honours and Distinctions

Viscount 1938; Baron (Lord Nuffield) 1934; Baronet 1929; OBE 1917; GBE 1941; CH 1958. FRS 1939. He was a doctor of seven universities and an honorary freeman of seven towns.

Further Reading

R.Jackson, 1964, The Nuffield Story.

P.W.S.Andrews and E.Brunner, The Life of Lord Nuffield.

IMcN

Biographical history of technology > Morris, William Richard, Viscount Nuffield
17 employee

сущ.

1) упр., эк. тр. (наемный) работник, сотрудник; служащий; рабочий (работающий на предприятии или в организации по трудовому договору за заработную плату или оклад, как правило, на позициях, не относящихся к управленческим)

bank employee — банковский служащий

state employee — государственный [правительственный\] служащий

executive employee — руководитель, руководящий работник

office [clerical\] employee — конторский [канцелярский\] служащий, работник офиса

railway employee — железнодорожник, работник железной дороги

secretarial employee — служащий секретариата, канцелярский служащий

technical employee — технический служащий [работник\]

mining employee — работник добывающей промышленности

manufacturing employee — работник обрабатывающей промышленности

high-salaried [high-salary\] employee — высокооплачиваемый работник*, работник с высоким окладом*

low-salaried [low-salary\] employee — низкооплачиваемый работник*, работник с низким окладом*

service employee — работник службы

employee association — ассоциация работников

employee bonus — премия работнику, надбавка к зарплате работника

contractor's employees — работники подрядчика

employees of juridical person — работники юридического лица

railway employee — работник железной дороги

insurance company employee — работник страховой компании

company's employees — работники компании

employee of the agency — работник агентства

employee for trucking company — работник компании грузового автотранспорта

employee at a large healthcare organization — работник в крупной здравоохранительной организации

employee in government organization — работник в правительственной организации

Syn:

worker, labourer, operator, clerk, servant 3) б)

See:

administrative employee, confidential employee, contract employee, emergency employee, essential employee, exempt employee, federal employee, field employee, full-time employee, highly compensated employee, hourly employee, indeterminate employee, key employee, leased employee, long-term employee, managerial employee, nonexempt employee, non-exempt employee, nonhighly compensated employee, non-highly compensated employee, non-resident employee, office employee, part-time employee, professional employee, public employee, resident employee, retired employee, salaried employee, salary employee, state employee, temporary employee, wage employee, waged employee, employee benefits, employee buy-out, employee contribution, employee deferrals, employee director, employee discrimination, employee dishonesty, employee educational benefit, employee expenses, employee insurance, employee invention, employee involvement, employee leasing, employee magazine, employee maintenance, employee motivation, employee organization, employee participation, employee potential, employee rating, employee referral, employee relations, employee report, employee representation, employee representative, employee retention, employee share option, employee share ownership, employee stock option, employee stock ownership, employee trust, employee trust fund, employee turnover, employee welfare, employee's contribution, employees insurance, employees' insurance, employee's invention, employees' stock plan, all-employee share scheme, cafeteria employee benefit plan, employee-employer match, employee-employer matching, employee-owned company, employer-employee match, employer-employee matching, employer-employee relations, employee savings plan, harassment by low-level employees, revenue per employee, sales per employee, value added per employee, Employee Retirement Income Security Act, Confederation of Health Service Employees, International Foundation of Employee Benefit Plans, International Society of Certified Employee Benefit Specialists, National Union of Public Employees, employer, collective agreement, collective bargaining, salaryman

2) упр., эк. тр., мн. персонал, штат, кадры

Syn:

personnel, staff, labour force 2)

* * *
рабочий, служащий, рабо-тающий по найму за деньги.

Англо-русский экономический словарь > employee
18 car benefit

гос. фин., эк. тр., брит. выгода от использования (служебного) автомобиля* (денежная оценка выгоды, получаемой работником, которому разрешено использовать служебный автомобиль в личных целях; считается одной из форм дополнительного натурального вознаграждения работников и для налоговых целей рассматривается как составляющая дохода работника; по британскому законодательству, для налоговых целей при оценке выгоды от использования автомобиля учитывается цена и характеристики автомобиля, а фактический пробег не учитывается; при этом оценочная денежная выгода уменьшается, если автомобиль не был доступен для использования в течение всего года, если автомобиль находится в совместном использовании нескольких лиц, если работник участвовал в покрытии расходов по приобретению и укомплектованию автомобилей или если работник осуществляет специальные платежи за возможность использования автомобиля в личных целях)

Syn:

company car benefit

See:

fuel benefit, benefit in kind, employee benefits, fringe benefits, Class 1A contributions

* * *

компенсация за использование личного автомобиля

Англо-русский экономический словарь > car benefit
19 premium

1. сущ.
сокр. prem

1) общ. награда, вознаграждение, премия (что-л. предоставляемое в качестве стимула в каком-л. проекте, какой-л. системе и пр.)

consumer premium — подарок [премия\] потребителю*

to earn premiums — зарабатывать премии

The program will award points to consumers for each brewery visit during the week, allowing them to earn premiums such as beer mugs and logo shirts.

Mortgage brokers, who match borrowers with lenders, can earn premiums by steering borrowers to higher-rate loans.

They claim that lenders on the higher-than-market rate loans will pay a premium to the mortgage broker and that those payments will be used to pay the fees associated with the low-interest loans.

See:

bonus 1), 2) advertising premium, consumer premium, container premium, employment premium, fast food premium, free-in-the-mail premium, in-pack premium, mail-in premium, on-pack premium, referral premium, reverse premium, self-liquidating premium, service release premium, with-pack premium, yield spread premium, premium bond 2), premium buyer 1), premium campaign, premium container, premium coupon, premium merchandise 1), premium offer, premium pack, premium product 2), premium service 1) а)

2) страх. = insurance premium

ATTRIBUTES: adjustable, assumed 3) а), base 3. 3) а), direct 1. 3) а), earned 1. 1) а), fixed 1. 4) а), flexible 1. 2) б), gross 1. 3) а), а initial 1. 2) б), level 2. 3) б), lump sum, net 3. 3) а), n1а outstanding 1. 3) а), periodic 1. 1) а), regular 1. 2) б), n2 subject 1. 2) б), n2 underlying 1. 2) б), n2 variable 1. 2) б), n2 written 1. 4) а), б

annual [yearly\] premium — ежегодная премия

monthly [biweekly, weekly\] premium — ежемесячная [двухнедельная, еженедельная\] премия

annual [monthly, weekly\] premium insurance — страхование с ежегодной [ежемесячной, еженедельной\] уплатой премий [премии\]

annual premium policy — полис с ежегодной уплатой премий [премии\]

ATTRIBUTES:

paid premium — уплаченная [выплаченная\] премия

The refund of paid premium is based on the insured's age at death and is decreased by any benefits paid under the plan.

Company-paid premiums are deductible by the employer as an ordinary and necessary business expense. — Уплаченные компанией премии подлежат вычету работодателем как обычные и необходимые деловые расходы.

For federal tax purposes the employer-paid premiums are taxed as additional earned income for the employee. — Для целей федерального налогообложения, уплаченные работодателем премии облагаются налогом как дополнительный заработанный доход работника.

Employee-paid premiums for health insurance vary by salary. — Размер уплачиваемых работником премий по страхованию здоровья меняется в зависимости от размера оклада.

overpaid premium — излишне уплаченная премия

We can recover overpaid premiums for the last three policy years.

unpaid premium — неуплаченная [невыплаченная\] премия

The late charge formula is the unpaid premium amount multiplied by four percent.

high premiums — высокие премии

low premiums — низкие премии

average premiums — средние премии

minimum premiums — минимальные премии

maximum premiums — максимальные премии

COMBS:

life insurance premiums, life premiums — премии по страхованию жизни

non-life insurance premiums, non-life premiums — премии по страхованию иному, чем страхование жизни; премии по страхованию "не жизни"

health insurance premiums, health premiums — премии по страхованию здоровья

liability insurance premiums, liability premiums — премии по страхованию ответственности

disability insurance premiums, disability premiums — премии по страхованию от [на случай\] нетрудоспособности

property insurance premiums, property premiums — премии по страхованию имущества

life annuity premiums — премии по пожизненному аннуитету

insurance policy premium — премия по страховому полису

health insurance policy premiums — премии по полису страхования здоровья

premium payment — уплата [выплата\] премии; премиальный платеж

Mortgage insurance premium payments are made once per year. — Выплаты премий по ипотечному страхованию осуществляются раз в год.

premium of $1000, $1000 premium — премия [надбавка\] в размере 1000 долл.

to finance premiums — финансировать премии

Our commercial premium finance program allows you to finance premiums from $0 to $200000 or more.

to waive premiums — освобождать от (уплаты) премий*

The policies in question have a waiver of premium benefit, whereby the insurer would waive premiums during any period in which the policyholder is disabled.

to cede premiums — передавать премии

We cede premiums and losses to reinsurers under quota share reinsurance agreements. — Мы передаем премии и убытки перестраховщиками на основании договоров квотного перестрахования.

to assume premiums — принимать премии

Also, under our quota share assumed reinsurance contracts, we will continue to assume premiums through the third quarter of 2006. — Также, на основании принятых договоров квотного перестрахования, мы будем продолжать принимать премии на протяжении третьего квартала 2006 г.

to write premiums — подписывать премии*; страховать*, принимать на страхование*, осуществлять страхование*

In general, for insurers to write premiums in California, they must be admitted by the Insurance Commissioner. — В общем, для того, чтобы страховщики смогли осуществлять страховую деятельность в Калифорнии, они должны получить разрешение уполномоченного по страхованию.

The company is licensed to write insurance business in all 50 states, has specialty lines in risk insurance for architects and lawyers and is expected to write premiums of $75 million this year. — Компания имеет лицензию на осуществление страховой деятельности во все 50 штатах, предлагает специальные разновидности страхования рисков для архитекторов и юристов и, как ожидается, подпишет в этом году премий на сумму 75 млн долл.

to earn premiums — зарабатывать премии

Moreover, an insurance company that earns premiums between $300,000 and $1,000,000 is taxed at a reduced rate.

to pay a premium — уплачивать премию

If you want to pay premiums for a limited time, the limited payment whole life policy gives you lifetime protection but requires only a limited number of premium payments.

to raise [to increase\] premiums — увеличивать премии

to reduce [to decrease, to cut\] premiums — уменьшать премии

premiums go up — премии растут

premiums go down — премии снижаются [уменьшаются\]

to calculate premiums — рассчитывать премии

See:

adjustable premium, advance premium, annual premium, annuity premium, base premium, beneficiary premium, deposit premium, direct premiums, earned premium, financed insurance premium, financed premium, fixed premium, flexible premium, graded premium, gross premium, in-force premiums, initial premium, level premium, lump sum premium, modified premium, mortgage insurance premium, net premium, net retained premiums, new business premiums, outstanding premiums, periodic premium, premium earned, premiums in force, premium written, regular premium, reinsurance premium, renewal premium, retained premiums, retrospective premium, return premium, single premium, subject premium, surplus line premium, surplus lines premium, underlying premium, unearned premium, valuation premium, vanishing premium, variable premium, written premium, yearly premium, overall premium limit, premium audit, premium auditor, premium base, premium bordereau, premium conversion, premium discount, premium financing, premium holiday, premium income б), premium loan, premium notice, premium rate 1) б), premium receipt, premium refund, premium subsidy, premium tax, premium trust fund, return of premium, waiver of premium, continuous-premium whole life, premium only plan, premium-to-surplus ratio

3)

а) торг. премия; наценка, надбавка ( сумма или процент сверх стандартной цены товара или услуги)

to fetch a premium [a premium price\] — продаваться с надбавкой [с премией\]

Premium products generally fetch a premium price. — Премиальные товары обычно продаются с надбавкой [с премией\].

to command a premium [a premium price\] — продаваться с надбавкой [с премией\], продаваться по премиальной цене

Some products command a premium price in the marketplace simply because they are considered to be higher in quality. — Некоторые товары продаются на рынке по премиальной цене просто из-за того, что они считаются товарами более высокого качества.

to command a premium — содержать надбавку [премию\]* (о ценах, ставках)

As long as there is a threat of war in the Middle Eastern oil fields, oil prices will command a premium. — До тех пор, пока существует угроза войны на территории средневосточных нефтяных месторождений, цены на нефть будут содержать надбавку.

to attract a premium/a premium price/a premium rate — продаваться с премией [надбавкой\], стоить дороже; оплачиваться с надбавкой [с премией\]*

Because of their locations these houses attract a premium. — Благодаря своему расположению эти дома стоят дороже.

to pay a premium — уплачивать премию

Therefore, when we buy your diamond, we can pay a premium over the current market price.

For which services are customers willing to pay a premium when flying with a low-fare airline?

Ant:

call option premium, call premium 2), put option premium, put premium, premium deal, premium income а) contingent premium option, deferred premium option

See:

fair trade premium, price premium а) premium strategy, at a premium 1) б)

б) фин. премия (сумма, на которую цена размещения или текущая рыночная цена ценной бумаги больше ее номинала)

ATTRIBUTES: amortizable б)

COMBS:

$20-a-share premium — премия в размере $20 на (одну) акцию

H-P will buy 1,2 million Convex shares at $14.875 a share, representing a 1,25-a-share premium over the price of Convex stock. — "H-P" купит 1,2 млн акций компании "Конвекс" по цене 14,875 долл. за штуку, что означает уплату премии в размере 1,25 долл. на акцию сверх цены акций "Конвекса".

COMBS:

premium over [to\] market price — премия к рыночной цене, премия сверх рыночной цены

premium over [to\] issue price — премия к эмиссионной цене, премия сверх эмиссионной цены

premium payment — уплата [выплата\] премии; премиальный платеж

Mortgage insurance premium payments are made once per year. — Выплаты премий по ипотечному страхованию осуществляются раз в год.

premium of $1000, $1000 premium — премия [надбавка\] в размере 1000 долл.

10% premium, premium of 10% — премия [надбавка\] в размере 10%

The shares jumped to a 70 per cent premium on the first day.

to amortize premium — амортизировать премию

to amortize bond premium — амортизировать премию по облигациям

Of all the common bond-tax errors, the most surprising to me is neglecting to amortize premiums paid on taxable bonds.

premium security — ценная бумага с премией

For premium securities, we project the excess coupon. payments using our prepayment assumption.

Ant:

call option premium, call premium 2), put option premium, put premium, premium deal, premium income а) contingent premium option, deferred premium option

See:

amortized premium, bond premium, call premium 1), debt premium 1) а), market premium 1) а), original issue premium, premium on capital stock, premium on share, premium on stock, price premium 1) б), redemption premium, share premium, tender offer premium, unamortized premium, amortization of premium, premium bond 1), premium price 1) б), premium raid, issue price, market price, face value а) at a premium 1) а)

в) фин. премия (при оценке стоимости предприятия или крупных пакетов акций: разница, на которую фактически согласованная цена предприятия/пакета акций больше базовой рыночной цены)

See:

acquisition premium, control premium, premium for control

г) эк. премия; надбавка (сумма, на которую цена товара, услуги или ценной бумаги превышает цену сходного товара, услуги или ценной бумаги)

Currently, US small caps are trading at a 15.7 per cent premium to large caps. — В настоящее время, акции американских компаний с маленькой капитализацией по сравнению с акциями компаний с большой капитализацией торгуются с премией в размере 15,7%.

Platinum usually trades at a premium to gold. — Платина обычно продается по более высокой цене, чем золото.

See:

at a premium 1)

д) фин. ажио (превышение стоимости золотых или серебряных денег по сравнению с бумажными деньгами)

Syn:

agio в)

See:

paper money, specie

е) эк. премия; надбавка (в самом общем смысле: дополнительная сумма, на которую увеличена базовая стоимость или другая базовая величина)

перен. to put [place\] a premium on (smth.) — считать (что-л.) исключительно важным [ценным\], придавать (чему-л.) большое значение

He put a premium on peace and stability. — Он считает исключительно важным поддержание мира и стабильности.

Employers today put a premium on reasoning skills and willingness to learn. — В наше время работодатели придают большое значение умению рассуждать и готовности учиться.

Ant:

call option premium, call premium 2), put option premium, put premium, premium deal, premium income а) contingent premium option, deferred premium option

See:

conversion premium, forward premium, inflation premium, investment currency premium, liquidity premium 2), 3), mortgage indemnity guarantee premium, mortgage indemnity premium, premium over conversion value, revenue premium, risk premium, time premium, union premium, union wage premium, warrant premium, yield premium, premium rate 1) а) at a premium 2), Canada Premium Bond, high-premium convertible debenture

4) эк. тр. премия, (премиальная) надбавка (дополнительное вознаграждение, выплачиваемое в дополнение к заработной плате в качестве поощрения за хорошую работу, работу в сверхурочные и т. п.)

COMBS:

premiums for work outside basic workday or workweek — премии за работу сверх базового рабочего дня или рабочей недели

premium payment — уплата [выплата\] премии; премиальный платеж

premium payments for overtime work — выплаты вознаграждения за сверхурочную работу

premium of $1000, $1000 premium — премия [надбавка\] в размере 1000 долл.

to attract a premium/a premium rate — оплачиваться с надбавкой [с премией\]*

In many industries work on Saturday or Sunday will attract a premium on the ordinary hourly rate. — Во многих отраслях работа в субботу или воскресенье предусматривает выплату надбавки сверх обычной часовой ставки.

to pay a premium — уплачивать премию

Neither federal law nor state law requires local government employers to give employees paid holidays or to pay a premium when employees must work on what would otherwise be a holiday.

Syn:

bonus 3)

See:

expatriate premium, foreign service premium, holiday premium, incentive premium, mobility premium, on-call premium, overtime premium, shift premium, Halsey premium plan, premium pay, premium rate 1) а)

5) фин. = option premium

Investors willing to buy stock at certain prices might consider selling puts to earn premiums, while those willing to sell shares at certain prices might think about selling calls.

When you purchase an option, you pay a premium. — Покупая опцион, вы уплачиваете премию.

See:

call option premium, call premium 2), put option premium, put premium, premium deal, premium income а) contingent premium option, deferred premium option
2. прил.
1) общ. первосортный, высшего качества [сорта\], исключительный, премиальный

premium product — премиальный товар, товар высшего сорта

premium beer — первосортное пиво

premium card — первоклассная [приоритетная, премиальная\] карта [карточка\]*

premium space — привилегированное [премиальное\] место*

premium service — премиальная услуга

premium advertising — премиальная [первосортная, элитная\] реклама*

premium customer — премиальный клиент [покупатель\]*

premium quality — премиальное [высшее\] качество; премиальный [высший\] сорт

premium grade — премиальный [высший\] сорт

See:

premium advertising, premium buyer 2), premium card, premium customer, premium grade, premium merchandise 2), premium position, premium product 1), premium quality, premium service 1) б), premium space, quality 2., inferior 2., n3

2) эк. премиальный, с премией, с надбавкой (о ценах, ставках выше обычного уровня)

premium price — цена с надбавкой, цена с премией, премиальная цена

premium rate — премиальная ставка

premium pricing — премиальное ценообразование

See:

premium price а), premium pricing, premium rate 2) а)

* * *
premium; PM; Prem премия, маржа: 1) премия (надбавка) к цене, курсу: разница между более высокой текущей (рыночной) и номинальной ценами финансового актива (напр., облигации); см. discount;
premium bond;

premium over bond value;

premium over conversion value;
2) разница между более высоким срочным (форвардным) и наличным валютными курсами, т. е. валюта на срок продается с премией; 3) ажио: более высокая стоимость золотых или бумажных денег по отношению к бумажным деньгам; 4) цена опциона: сумма, уплачиваемая за получение права продать или купить финансовый инструмент; 5) = insurance premium; 6) платеж по рентному контракту; 7) = call premium; 8) льгота, призванная привлечь вкладчиков или заемщиков, а также покупателей товаров и услуг (напр., повышенная процентная ставка, скидки с цен и др.); 9) надбавка к рыночной цене, которую иногда приходится уплачивать при заимствованиях ценных бумаг для их поставки по "короткой" продаже; 10) разница в цене между данной ценной бумагой и сходными бумагами или индексом (напр., говорят: "бумага продается с премией к аналогичным бумагам"); 11) новая ценная бумага, продающаяся с премией; 12) надбавка к рыночной цене ценных бумаг в случае тендерного предложения; см. premium raid;
tender offer.

* * *

Финансы/Кредит/Валюта

ажио

отклонение в сторону превышения рыночного курса денежных знаков и ценных бумаг от их нарицательной стоимости

-----

Инвестиционная деятельность

премия

разница между рыночной ценой и ценой эмиссии акции или ценной бумаги; при начале операции с акциями нового выпуска говорится, что рыночная цена включает премию по отношению к цене эмиссии

-----

Международное страхование

премия

сумма, выплачиваемая держателем полиса для получения страховой суммы в нужный момент

-----

Банки/Банковские операции

премия, вознаграждение, надбавка

разница между ценой привилегированной акции и ее номинальной стоимостью

Англо-русский экономический словарь > premium
20 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.

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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:
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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;
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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;
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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
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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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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

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