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21 funnel assets out of the company
Деловая лексика: выводить активы из компанииУниверсальный англо-русский словарь > funnel assets out of the company
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22 issuing additional shares out of the Company's assets
Ценные бумаги: выпуск дополнительных акций за счёт имущества ОбществаУниверсальный англо-русский словарь > issuing additional shares out of the Company's assets
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23 put assets on a company's books
Универсальный англо-русский словарь > put assets on a company's books
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24 strip the company of its assets
Юридический термин: выводить активы из компанииУниверсальный англо-русский словарь > strip the company of its assets
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25 restructuring of the company's assets
English-russian dctionary of diplomacy > restructuring of the company's assets
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26 имущество компании
Большой англо-русский и русско-английский словарь > имущество компании
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27 активы компании
Большой англо-русский и русско-английский словарь > активы компании
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28 linked liabilities
страх., брит. !"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.""." """(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;" -
29 marketing asset
1) эк. сбытовой актив* (любые материальные или нематериальные активы, связанные с организацией процесса реализации продукта компании потребителям: магазины, склады, рекламные носители и т. п.)To date, the company has completed the sale of its New York and New England marketing assets. — К настоящему времени компания завершила продажу своих сбытовых активов в Нью-Йорке и Новой Англии.
Tosco Corp. yesterday completed its purchase of the West Coast refining and marketing assets of Unocal Corp. — Nosco Corp. вчера завершила приобретение принадлежащих Unocal Corp активов по перегонке и сбыту (бензина) на Западном побережье.
As a result, established firms tend to own the necessary manufacturing and marketing assets, making it difficult for new firms to get access to equivalent marketing and manufacturing assets at the time of founding, which handicaps them in their efforts to compete with established firms.
2) *маркетинговый актив*а) марк. = market-based assetб) учет, марк. маркетинговый актив* (вид нематериального актива, связанного с рыночной репутацией и идентификацией компании, который может продаваться и сдаваться в аренду: торговые знаки, логотипы, названия брендов, доменные имена и т. п.; в отличие от гудвилла, который невозможно продать отдельно от компании)Unlike goodwill, marketing assets are identifiable as separate assets and can be sold or licensed (franchised) to others. — В отличие от гудвилла, маркетинговые активы можно выделить как конкретные активы и продать или лицензировать (передать с помощью франшизы) другим компаниям.
See: -
30 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
31 acquisition
ˌækwɪˈzɪʃən сущ.
1) приобретение (процесс) the President's recent acquisition of a helicopter ≈ недавнее приобретение вертолета президентом Syn: purchase
2) приобретение (часто ценное, существенное), завоевание recent acquisitions of the library ≈ новые поступления библиотеки She pulled my latest acquisition from the bottom shelf and gazed at the cover. ≈ Она вытащила мое последнее приобретение с нижней полки и уставилась на переплет. Acquisitions made by the arms of the State belong to the State alone. ≈ Завоевания Вооруженных сил государства принадлежат Государству и никому более. Syn: purchase
3) овладение language acquisition ≈ овладение языком acquisition of knowledge ≈ приобретение знаний Syn: attainmentприобретение (действие) - * of land приобретение земель - * cost (экономика) первоначальная стоимость приобретение, что-л. приобретенное - this picture is one of my recent *s эта картина - одно из моих последних приобретений;
- he is a valuable * to the team он ценное приобретение для команды комплектование - * department отдел комплектования овладение - * of language овладение языком (специальное) обнаружение и сопровождение объекта;
засечка сбор информации, данных - * range (космонавтика) зона радиовидимости - * zone (космонавтика) зона связиacquisition вступление во владение ~ овладение ~ покупка ~ приобретение (часто ценное, существенное) ;
recent acquisitions of the library новые поступления библиотеки ~ приобретение (процесс) ;
acquisition of knowledge приобретение знаний ~ приобретение ~ сбор (информации) ~ сбор данных~ of equity capital приобретение капитала в форме акций ~ of equity capital приобретение собственного капитала~ of financial fixed assets приобретение фиксированных финансовых активов~ of goods приобретение товаров~ of income получение дохода~ приобретение (процесс) ;
acquisition of knowledge приобретение знаний~ of right приобретение права~ of subsidiary приобретение дочерней компании~ of tangible fixed assets приобретение материальных фиксированных активов~ of title by extinguishing title of another получение правового титула вследствие ликвидации прежнего титулаassets ~ приобретение активовdata ~ вчт. сбор данных data ~ сбор данныхderivative ~ производное приобретениеinitial ~ первоначальное приобретениеknowledge ~ вчт. приобретение знанийland ~ приобретение земельной собственностиlawful ~ законное приобретениеlegal ~ законное приобретениеmultiple ~ вчт. децентрализованный сбор данныхnew ~ новое приобретениеpost ~ после приобретенияproperty ~ приобретение недвижимостиreal estate ~ приобретение недвижимостиreal property ~ приобретение недвижимости~ приобретение (часто ценное, существенное) ;
recent acquisitions of the library новые поступления библиотекиshare ~ приобретение акцийБольшой англо-русский и русско-английский словарь > acquisition
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32 amortization
сущ.тж. amortisation1) учет амортизацияа) (бухгалтерский процесс распределения стоимости долгосрочного актива во времени, при котором стоимость актива на систематической основе списывается в расходы тех отчетных периодов, в которых ожидается получение выгод от использования этого актива)The method and rates of amortization [of capital assets\] will be disclosed in the financial statements.
See:to calculate the amortization of an intangible asset — рассчитать сумму амортизации для нематериального актива
Amortization of the Company's real estate and intangible assets in 2008 increased to $50 million — амортизация [недвижимости компании и ее нематериальных активов\]
Syn:depreciation 3)2) фин. амортизацияа) (процедура корректировки учетной стоимости облигации, купленной по цене выше или ниже номинала, в течение срока владения ею)See:3) учет амортизация (истощение стоимости истощаемых природных ресурсов, напр., нефтяных скважин и месторождений полезных ископаемых)See:4) фин. амортизация [погашение, списание\] долгаа) (выплата долга путем периодических платежей процентов и частей основной суммы долга)Loan amortization shows you how interest and principal are paid off. — Процесс погашения долга показывает, как выплачиваются проценты и основная сумма долга.
б) (величина выплаты в каком-л. периоде)Syn:See:amortization of mortgage, loan amortization, constant-principal payment amortization, effective-interest amortization, level payment amortization, negative amortization, extinguishment of debt, planned amortization class bond, targeted amortization class bond5) юр. (отчуждение земельной собственности по праву "мертвой руки")
* * *
амортизация: 1) бухгалтерская техника ежегодного списания стоимости актива в течение всего срока владения им путем регулярного отнесения части этой стоимости на доходы; в случае фиксированных активов обычно используется термин " depreciation" (см.), а истощимых природных ресурсов - " depletion"; списываться могут и нематериальные активы типа патентов и прав; 2) выплата, погашение кредита путем регулярных платежей кредитору или в фонд погашения по определенному графику; см. sinking fund; 3) амортизация (корректировка) учетной стоимости облигаций, купленных по цене выше номинала в течение срока владения ими (т. е. уменьшение этой стоимости по мере приближения к сроку погашения по номиналу); см. accretion of discount.* * ** * *. Погашение займа в рассрочку . This is similar to straight-line depreciation, allowing a business or individual to write off an expenditure over a number of years. Amortization generally applies to intangible assets. For example, you purchase a business consisting of a machine with a fair market value of $10,000 and goodwill of $15,000. You can't expense (write off) the cost in the year acquired, but you can depreciate the machine using any of several methods, including one that provides greater deductions in the early years. The goodwill can only be amortized over 15 years using a straight-line method, or $1,000 per year. Инвестиционная деятельность .* * *-----Финансы/Кредит/Валюта1. ежегодное списание стоимости актива2. постепенное погашение стоимости кредита-----ср. depreciation -
33 acquisition
[ˌækwɪˈzɪʃən]acquisition вступление во владение acquisition овладение acquisition покупка acquisition приобретение (часто ценное, существенное); recent acquisitions of the library новые поступления библиотеки acquisition приобретение (процесс); acquisition of knowledge приобретение знаний acquisition приобретение acquisition сбор (информации) acquisition сбор данных acquisition for value приобретение по стоимости acquisition in market overt покупка на открытом рынке acquisition of equity capital приобретение капитала в форме акций acquisition of equity capital приобретение собственного капитала acquisition of financial fixed assets приобретение фиксированных финансовых активов acquisition of goods приобретение товаров acquisition of income получение дохода acquisition of intangible fixed assets приобретение нематериальных фиксированных активов acquisition приобретение (процесс); acquisition of knowledge приобретение знаний acquisition of right приобретение права acquisition of subsidiary приобретение дочерней компании acquisition of tangible fixed assets приобретение материальных фиксированных активов acquisition of title получение титула acquisition of title by extinguishing title of another получение правового титула вследствие ликвидации прежнего титула assets acquisition приобретение активов company acquisition приобретение компании compulsory acquisition of property принудительное отчуждение собственности consolidated acquisition вчт. централизованный сбор данных data acquisition вчт. сбор данных data acquisition сбор данных derivative acquisition производное приобретение initial acquisition первоначальное приобретение knowledge acquisition вчт. приобретение знаний land acquisition приобретение земельной собственности lawful acquisition законное приобретение legal acquisition законное приобретение multiple acquisition вчт. децентрализованный сбор данных new acquisition новое приобретение post acquisition после приобретения potential acquisition потенциальное приобретение property acquisition приобретение недвижимости real estate acquisition приобретение недвижимости real property acquisition приобретение недвижимости acquisition приобретение (часто ценное, существенное); recent acquisitions of the library новые поступления библиотеки share acquisition приобретение акций stock acquisition приобретение запасов -
34 capital asset
а) учет, брит. (объект основных средств, напр., здание, сооружение, станок)See:б) гос. фин. (любой актив налогоплательщика, за исключением денежных средств, запасов, дебиторской задолженности и некоторых нематериальных активов)See:в) учет, амер. (объект в составе внеоборотных активов, приобретенный для длительного использования в производстве (более одного года), а не для перепродажи; может быть представлен в следующих формах: основные средства (напр., здания, оборудование и т. п.), нематериальные активы (напр., патенты, деловая репутация и т. п.), инвестиции в дочерние компании и т. д.)See:* * *. . Словарь экономических терминов .* * *актив, который предполагается использовать в коммерческой или предпринимательской деятельности в течение значительного периода времени -
35 acquirer
сущ.1)а) общ. приобретатель; покупатель (чего-л.)б) эк. покупатель (физическое или юридическое лицо, которое приобретает компанию)Syn:See:2) банк. (банк-)эквайер, обслуживающий банк (финансовое учреждение, которое обслуживает кредитные карты, принимаемые торговыми точками; выступает в роли посредника между торговым предприятием и банком-эмитентом кредитных карт: открывает торговому предприятию специальный счет, получает сведения об операциях с кредитными картами от торговца, обменивается информацией с банком-эмитентом, организует списание средств со счетов держателей карт и переводит причитающиеся суммы на счет торгового предприятия)Syn:See:3) страх. аквизитор (страховой агент или другой страховой работник, занимающийся заключением новых или возобновлением ранее действовавших договоров страхования)See:acquisition 2) б) insurance agent
* * *
покупатель: 1) компания, поглощающая другое юридическое лицо; 2) = merchant bank 2; 3) финансовое учреждение, которое выдает наличность через свои кассовые машины, получая при этом комиссию от банков, выпустивших пластиковые карточки.* * *. . Словарь экономических терминов .* * *сотрудник или агент страховых предприятий или учреждений, на ответственности которого лежит привлечение (аквизация) страхователей -
36 bidder
сущ.1) эк. участник торгов, покупатель, покупщик, претендента) (лицо, делающее предложение, особенно на аукционе)A mock auction is defined by Sect. 1 (3) of this Act as a sale of goods by way of competitive bidding if the goods are sold at less than the highest bid, or part of the price is repaid to the bidder. — Фиктивный аукцион определен в разделе 1 (3) настоящего закона как продажа товаров путем конкурентных торгов, когда товары продаются по цене, меньшей, чем высшая из предложенных цен, или если часть цены возвращена участнику торгов.
See:absentee bidder, below cost bidder, best bidder, bybidder, by-bidder, highest bidder, proxy bidder, shill bidder, underbidder, bidders list, auction, reverse auction, bid scheduleб) (фирма, ведущая переговоры о заключении подряда на поставки)2) фин., упр. (компания-)покупатель* (компания, выступающая инициатором поглощения)a possible bidder for Dutch production company — возможный участник торгов по голландской производственной фирме
Syn:buyer 1) в)See:
* * *
1) покупатель; лицо, предлагающее цену; 2) участник торгов.* * ** * *Покупатель (участник торгов), заявитель; участник конкурса; кандидат; соискатель. Компания или частное лицо, которая (ое) желает купить компанию или ценную бумагу . Инвестиционная деятельность .* * *Международные перевозки/Таможенное правофирма, ведущая переговоры о заключении подряда на поставки (грузоперевозки)-----Ценные бумаги/Биржевая деятельностьлицо, выступающее на торгах, покупщик -
37 trust
1. сущ.1) общ. вера, довериеCompanies that lose the trust of customers and investors risk losing much more. — Компании, которые теряют доверие потребителей и инвесторов, рискуют потерять много больше.
See:2) общ. надежда3) фин. кредитSyn:4) юр., фин. доверительные имущественные [фидуциарные\] отношения (отношения между доверительным собственником и бенефициаром, при которых доверительный собственник распоряжается титулом собственности на имущество в интересах бенефициара)See:beneficiary, trustee, title 3), absolute trust, accumulation and maintenance trust, active trust, charitable lead trust, Clifford trust, court trust, constructive trust, implied trust, resulting trust, declaration of trust, dry trust, passive trust, dynasty trust, grantor trust, insurance trust, inter vivos trust, irrevocable living trust, irrevocable trust, revocable trust, living trust, master trust, pension trust, personal trust, private trust, rabbi trust, revisionary trust, sprinkling trust, terms of trust, testamentary trust, trust under will, trust under agreement, Totten trust, trust agreement, trust authority, trust business, trust deed, trust department, trust fund, trust indenture, trust instrument, trust receipt 3), trust management, voluntary trust, ascertainable standard5) юр., фин. управление собственностью [имуществом\] по доверенности, трастовое управление, опека над имуществомto revoke [to terminate\] the trust — аннулировать управление имуществом по доверенности
The property is held on trust. — Имущество управляется по доверенности.
See:6) юр., фин. доверительная собственность; имущество, вверенное попечителю; имущество, управляемое по доверенности; доверенная собственность, траст, трест (в англо-американском праве: особая форма собственности, переданная ее учредителем доверительному собственнику, который управляет переданной ему собственностью только в соответствии с целями, указанными учредителем, в пользу выгодоприобретателей (бенефициаров); речь может также идти о денежной сумме, которой управляют попечители)The title to the property is a trust. — Титулом этой собственности является траст.
Syn:See:7) эк., юр. траст, трастовая компания, трастовый фонд, доверительный фонд (компания, которой управляет группа доверенных лиц)to constitute [create, declare, establish\] trust — учреждать [создавать\] траст
See:trust officer, investment trust, trust company, business trust 1), annuity trust, approved deferred share trust, discretionary trust, collective trust, collective investment fund, common trust fund, declaration of trust, employee benefit trust fund, employee share ownership trust, employee stock ownership trust, employee trust, employee trust fund, equipment trust, common trust fund, equity real estate investment trust, exempt unit trust, express trust, fixed unit trust, participating trust, bare trust, blind trust, charitable trust, closed-end trust, interest in possession trust, pension trust, private trust, public trust, real estate trust, retirement trust, stock investment trust, securities investment trust, bond investment trust, municipal investment trust, trust investment committee, venture capital trust8) эк., амер. трест (форма монополии, объединение предприятий с целью контроля над рынком и ценами)9) эк. концерн (форма объединения предприятий разных отраслей (промышленности, торговли, транспорта, банковской сферы) с высоким уровнем концентрации и централизации капитала)10) общ. ответственное положение11) общ. долг, обязанность; ответственность12) общ. опека, охрана2. прил.1) эк., юр. доверенный (кому-л. или кем-л.); управляемый по доверенности; доверительный, трастовый (относящийся к трасту, управлению по доверенности)trust estate — доверительное имущество; имущество, управляемое по доверенности
See:2) общ. верный, надежный, безопасный (устар.)3. гл.1) общ. верить, доверять(ся), полагаться (на кого-л.)Syn:2) общ. вверять, доверять, поручать попечениюWe need to trust him to do the work. — Мы должны доверить ему эту работу.
Syn:3) общ. надеяться, считать, полагатьI trust to receive a positive replay from you and I send you my best regards. — Надеюсь получить от вас положительный ответ и шлю свои наилучшие пожелания.
Syn:4) фин. кредитовать, давать в кредитThe seller does not have to trust the consumer. — Продавец не обязан продавать в кредит клиенту.
* * *
траст, трест: 1) денежная сумма или собственность, которыми управляют попечители; 2) фидуциарные отношения, при которых одно лицо (попечитель - trustee) получает право управлять имуществом другого лица (бенефициара); создает траст доверитель-донор (settlor; donor) при своей жизни или по завещанию; главная задача попечителя - эффективное управление доверенным ему имуществом - доверительными фондами (corpus; trust fund); см. charitable remainder trust; 3) трест: термин, используемый в США для обозначения картеля из нескольких компаний (в т. ч. под единым контролем), незаконно пытающегося установить монопольный контроль за производством или торговлей определенным видом товаров; = cartel; 4) трастовая компания (фонд): компания, которой управляет группа доверенных лиц; = investment trust; trust company.* * *доверительная собственность; траст. . Словарь экономических терминов .* * *траст, доверительное управлениесоглашение на передачу собственности некоему лицу или лицам, которые управляют ею в пользу какого-то другого лица или лиц -
38 asset backing
фин. обеспечение активами (показатель, рассчитываемый как отношение чистых активов компании к общему числу обыкновенных акций в обращении)The net tangible asset backing per share is calculated annually as the net assets (less intangibles and preference capital) divided by the number of ordinary shares on issue. — Коэффициент обеспечения чистыми материальными активами одной акции рассчитывается ежегодно путем деления чистых активов (за вычетом нематериальных активов и капитала, сформированного из привилегированных акций) на количество выпущенных обыкновенных акций.
The net tangible asset backing of the company is 49.6 cents per share. — Обеспечение чистыми материальными активами для этой компании составляет 49,6 центов на одну акцию.
See:
* * *
обеспечение активами: чистые активы, поделенные на число оплаченных акций; см. asset cover.* * * -
39 illiquid
прил.фин. неликвидныйа) (об активах, которые сложно перевести в денежную форму, напр., о ценных бумагах, не имеющих активного вторичного рынка)See:б) (о компании, у которой не хватает наличных средств для выполнения текущих обязательств)Faritec is a small illiquid company and its share price was helped in the first half of the year when the company bought back over 45% of its own shares. — "Фаритек" — маленькая неликвидная компания, и цена ее акций была поддержана в первой половине года, когда компания выкупила более 45% своих собственных акций.
Syn:Ant:See:
* * *
неликвидный: 1) ценные бумаги и др. активы, которые трудно реализуемы и не имеют активного вторичного рынка; 2) компания, у которой не хватает наличных средств для выполнения текущих обязательств.* * *. . Словарь экономических терминов . -
40 ASC
1) Общая лексика: Accounting Standards Committee, Подкисленный хлорит натрия (Acidified sodium chloride)2) Компьютерная техника: American Satellite Company, access scheduling center, automatic setup computer, спутник связи компании Амсат3) Авиация: координатор аэропорта по вопросам обеспечения безопасности (Aiaport Security Coordinator)4) Медицина: Ambulatory Surgical Center5) Американизм: Assistant State Commissioner6) Спорт: Anti Spawn Camping, Arizona Ski Council, Азиатская Конфедерация по Стрельбе (Asian Shooting Confederation)7) Военный термин: ATCCS Steering Committee, AUTODIN switching center, AUTODlN Switching Center, Administrative Services Center, Advanced Systems Course, Aeronautical System Center, Air Service Command, Air Standards Coordinating Committee, Air Systems Command, American Security Council, American Standards Committee, Area Signal Center, Armed Services Committee, Army School of Cookery, Army Scientific Conference, Army Service Component, Army Service Corps, Army Signal Corps, Army Space Command, Army Space Council, Army Specialist Corps, Army Subsistence Center, Assistant Steering Committee, advanced ship concept, advanced simulation center, advanced surgical centre, advanced systems concept, air safety cell, air support control, aircraft service change, allowance source code, antisubmarine carrier, armored scout car, assets status card, assigned service contractor, automatic switching center, auxiliary store carrier8) Техника: Advertising Standards Council, aerospace systems center, analog signal correlation, anti-surge control system (of compressor), automated service center, automatic stylus changer, automatic submarine control, automatic switch center, automatic switching, automatic synchronized control, automatic system control9) Юридический термин: Always Stealing Cash10) Экономика: среднее потребление стали (average steel consumption, на душу населения)11) Бухгалтерия: Комитет по бухгалтерским стандартам (КБС; Великобритания, Accounting Standards Committee)12) Страхование: Azov Shipping Company13) Автомобильный термин: acceleration spin control, Anti-Slip Control, Adaptive shift control14) Сокращение: ASW Stressing Case (from ASW TLWR), Accounting Service Center (i.e. MASC), Aeronautical / Aeronautics Systems Center (USAF), Air Support Command (USAF), American Society for Cybernetics, Australian Submarine Corporation, Automatic Sensitivity Control, altered state of consciousness, auxiliary switch (breaker), American Society of Cybernetics, American Standard Code, automatic selectivity (sensitivity) control15) Театр: Additional Sense Code16) Университет: Asia Student Carnival, Asian Student Coalition17) Физиология: Ambulatory Surgery Center, Arteriosclerosis, Ascending18) Электроника: Adpcm Stereo C19) Вычислительная техника: Accredited Standards Committee, Apple sound chip, Authorized Support Center, advanced scientific computer, Automatic Contrast Selection (FAX), Accredited Standards Committee (organization, ANSI), American Society for Cybernetics (organization, USA)20) Литература: Achieve Speaking Confidence21) Нефть: anti-surge control system, authorization for construction services, automatic selectivity control22) Банковское дело: универсальный сберегательный сертификат (all savers certificate)23) Транспорт: Actuated Signal Control, Adaptive Speed Control, American Service Center, Office of System Capacity and Requirements24) Машиностроение: (Automatic Size Control) автоматический замер диаметра отверстия25) Фирменный знак: Assessment Systems Corporation26) СМИ: American Society of Cinematographers27) Инвестиции: all savers certificate28) Сетевые технологии: accounting and statistics center, Applications Strategy Council (Internet2)29) ЕБРР: agricultural service company31) Океанография: Acoustic Seabed Classification, Administrative Support Center32) Химическое оружие: Allowable stack concentration, Active Standoff Chamber33) Расширение файла: GROB Graphic Object Bitmap graphics Black and White ASCII (HP-48sx calculator), Armored encrypted file (Pretty Good Privacy)34) Нефть и газ: anti-surge control system of a compressor35) Электротехника: aluminum stranded conductor, automatic system controller36) Чат: Alt Smokers Cigars, Alt Startrek Creative37) СМС: A Sneezing Cow38) Музеи: Adventure Science Center
См. также в других словарях:
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