-
61 corporate
прил.1) эк. корпоративный (совместный, коллективный, относящийся к группе лиц)See:а) эк., юр. ( относящийся к корпорации)corporate responsibility — ответственность корпорации, корпоративная ответственность
Syn:See:corporate officer, corporation, corporate body, corporate alternative minimum tax, corporate bond, corporate capitalism, corporate charter, corporate client, corporate debt security, corporate entity, corporate form, corporate governance, corporate income tax, corporate insider, corporate institution, corporate reportб) упр. ( относящийся ко всей организации)Syn:See:corporate advertisement, corporate advertising, corporate identity, corporate image, corporate planning, corporate strategy, corporate actor, corporate anorexia, corporate brand, corporate chain, corporate communications, corporate conformity, corporate culture, corporate ethics, corporate failure prediction, corporate finance, corporate fund, corporate hierarchy3) пол. имеющий местное самоуправлениеcorporate town — город, имеющий местное самоуправление
-
62 security
сущ.1)а) общ. безопасностьto ensure [to provide\] security — обеспечивать безопасность
See:economic security, food security, personal security, national security, national security override, security consultant, security exceptions, security zone, Container Security Initiative, Bureau of Industry and Security, Department of Homeland Security, Mutual Security Agency, Security Councilб) общ. защита, охрана (от чего-л.); гарантия, гарантированностьjob security — гарантия занятости, гарантированность сохранения рабочего места
в) пол. органы [служба\] безопасностиSee:2) фин. обеспечение, залог (имущество, используемое в качестве гарантии при кредитовании)against security — под обеспечение, под гарантию
The loan is given against security of the fixed deposit. — Заем предоставлен под обеспечение срочным депозитом.
A company borrows money against security. — Компания занимает деньги под обеспечение.
Syn:See:а) фин., обычно мн. ценная бумага (документ, который закрепляет право владения или отношения займа, может передаваться из рук в руки и является инструментом привлечения финансирования; в американском законодательстве трактуется как сделка по предоставлению денежных средств в пользование другого лица с целью извлечения прибыли, удостоверяющий такую сделку документ, а также право на его приобретение или продажу, которые характеризуются следующими обстоятельствами: а) мотивацией продавца, заключающейся в привлечении капитала, необходимого для общего использования в коммерческом предприятии продавца или для финансирования существенных инвестиций, б) мотивацией покупателя, заключающейся в получении прибыли от предоставления средств, в) выступлением инструмента в роли предмета обычной торговли, г) разумными ожиданиями покупателя о применении к инструменту федеральных законов о ценных бумагах, д) отсутствием сокращающего риск фактора, напр., выражающегося в применении к инструменту другой схемы регулирования)ATTRIBUTES [creator\]: Treasury, municipal, muni, state, local, foreign, home, home country, domestic, agency 1), federal agency 1), state agency, authority 2), private, private sector, public, public sector, public utility 2), external, internal, international, industrial, tax district, railroad, school, school district, refunding, advance refunding, equipment trust, new money 2)
ATTRIBUTES [purpose\]: tax anticipation 2), revenue anticipation, grant anticipation, bond anticipation, private activity, reorganization 2), savings, capital 2), income, guaranteed income, growth 1), war, defence, debt conversion, construction 1), infrastructure, infrastructure renewal, housing 1), manufactured housing 1), equipment trust, equipment, consolidated, mezzanine 2)
pollution control municipal securities — муниципальные ценные бумаги для реализации экологических проектов
The Company also issued $39 million of variable and fixed rate Pollution Control Securities in 1994.
ATTRIBUTES [owner\]: registered, bearer, negotiable, transferable, non-transferable, outstanding 4)
Liquidations from such a pool would require the manager to liquidate longer securities which are much more volatile.
Only the insurance companies and funds have preference for the longer-dated securities.
The Portfolio Manager is now investing some of the District’s portfolio in longer-term securities.
The government could persuade lenders to take up only about 60% of US$1.2 billion in six-month securities on offer.
Two- and 3-year securities have a minimum of $3 billion.
ATTRIBUTES [rights\]: alternate 2) б), antidilutive, assented, asset-backed, auction rate, backed, callable, closed-end mortgage, collateralized, collateral trust, combination 3) в), companion, consolidated mortgage, convertible 2) а), debenture 2) а), definitive, double-barreled 3) а), endorsed, exchange, exchangeable, extendible, federal home loan bank, Federal Home Loan Mortgage Corporation, first mortgage, general obligation, guaranteed 2) а), general mortgage home loan, insured, interchangeable, irredeemable 2) а), junior 2) б), junior lien, moral obligation, mortgage 3. 3) а), mortgage-backed, non-assented, noncallable, non-participating, open-end mortgage, parity, participating 2) а), preferred 2) а), prior lien, profit-sharing, property 2) а), putable, real estate, redeemable 3) а), revenue 3. 1) а), second lien, second mortgage, secured, senior 2) б), senior lien, serial, series 2) б), subordinated, tax increment, tranche, unassented, unsecured, z-tranche
This is a series of Frequently Asked Questions about other Special Purpose Securities handled by the Special Investments Branch.
ATTRIBUTES [currency\]: dual currency, reverse-dual currency
The Bank accepts as collateral Canadian dollar securities issued or guaranteed by the Government of Canada.
But if you have an expectation of a weakening dollar, does it still make sense to invest in US dollar-denominated securities?
ATTRIBUTES [income\]: adjustable rate, annuity, auction rate, bank-qualified, capital growth, capped, coupon-bearing, collar, collared, coupon 1), credit-sensitive, deep discount, defaulted, deferred-coupon, deferred interest, discount 1. 1), double-exempt, fixed annuity, fixed-coupon, fixed-rate, fixed-income, flat, flat income, floating rate, floored, full coupon, interest-bearing, non-interest-bearing, non-qualified, non-bank-qualified, life annuity, mismatch, original issue discount, premium 1. 1), qualified 1. 2) б), qualifying 1. 2) б), reset, split coupon, step-down, step-up, stripped, taxable, tax-credit, tax-exempt 1. 1), tax-free, tax-exempt, tax-preferred, variable-coupon, variable annuity, variable rate, zero-coupon
The prepayment rate for mortgages backing Ginnie Mae's 13 percent securities was 47.3 percent.
[high, higher, medium, low, lower\] coupon security — с [высоким, более высоким, средним, низким, более низким\] купоном [доходом\]
The State governments and their utilities had proposed issuing of low coupon securities for refinancing the SLR securities.
high [higher, medium, low, lower\] income security — с высоким [более высоким, средним, низким, более низким\] доходом
You'd be prudent to select issues with short maturities that can later be replaced with higher-income securities as interest rates rise.
high [higher, medium, low, lower\] yield security — с высокой [более высокой, средней, низкой, более низкой\] доходностью
The higher yield securities with higher risk can form the portion that you are willing to gamble.
What happens is that the company that is insured anticipates in advance and knows that low-coverage/high-premium securities will fetch lower prices.
ATTRIBUTES [creation\]: original issue discount, OID, fully paid, partly paid, private placement 2., publicly offered, when-issued
ATTRIBUTES [destruction\]: bullet, bullet-maturity, drawn, single-payment, sinking fund 1), planned amortization class, targeted amortization class, variable redemption
ATTRIBUTES [status\]: listed 2), unlisted, non-listed, delisted, quoted, unquoted, rated 3), non-rated, speculative grade, investment grade, gilt-edged
ATTRIBUTES [size\]: baby, penny
ATTRIBUTES [structured\]: structured, well-structured, non-structured, range, range accrual, capital protected, principal protected, capital guaranteed, reverse floating rate, inverse floating rate, participation, equity index participation, equity participation, market participation, equity linked, equity index-linked, index-linked, market-indexed, equity-linked, credit-linked, reverse convertible, indexed, non-indexed, dual-indexed, capital-indexed, coupon-indexed, interest-indexed, current-pay, gold-indexed, catastrophe, cat, catastrophe-linked, catastrophe risk-linked, cat-linked, catastrophe insurance, cat-linked, catastrophe insurance, disaster, act of God, earthquake, earthquake-risk, hurricane
Argentina will not be required to make an adjustment to the amounts previously paid to holders of the GDP-linked Securities for changes that may affect the economy.
Proposals to create GDP-indexed securities are naturally supported by the arguments in this paper
ATTRIBUTES [form\]: book-entry, certificated
security market — фондовый рынок, рынок ценных бумаг
ACTIONS [passive\]:
to issue a security — выпускать [эмитировать\] ценную бумагу
to place [underwrite\] a security — размещать ценную бумагу
to earn $n on a security — получать доход в n долл. от ценной бумаги
to list a security, to admit a security to a listing, to accept security for trading in a exchange — допускать ценную бумагу к торгам (на бирже), включать в листинг
ACTIONS [active\]:
a security closes at $n up[down\] m% — курс закрытия ценной бумаги составил $n, что на m% выше [ниже\] вчерашнего
COMBS:
security price — цена [курс\] ценной бумаги
See:debt security, equity security, hybrid security, antidilutive securities, asset-backed securities, auction rate securities, baby securities, book-entry securities, certificated security, control securities, convertible securities, coupon security, dated security, deep discount security, discount securities, drop-lock security, equity-linked securities, fixed income security, foreign interest payment security, gross-paying securities, inflation-indexed security, interest-bearing securities, irredeemable securities, junior securities, letter security, listed securities, marketable securities, negotiable security, net-paying securities, non-convertible securities, participating securities, pay-in-kind securities, perpetual security, primary security, secondary security, unlisted securities, zero-coupon security, securities analyst, security analyst, securities broker, securities dealer, security dealer, securities market, security market, securities trader, International Securities Identification Number, financial market, principal, interest, issuer, Uniform Sale of Securities Act, Securities Act of 1933, Securities Exchange Act of 1934, Public Utility Holding Company Act of 1935, Culp v. Mulvane, Investment Company Act, Investment Advisers Act, SEC v. CM Joiner Leasing Corp., SEC v. W. J. Howey Co., SEC v. Variable Annuity Life Insurance Company of America, SEC v. United Benefit Life Insurance Company, Tcherepnin v. Knight, SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc.б) фин., обычно мн. (право владения или отношения займа, закрепленные в документе, который может передаваться из рук в руки и является инструментом привлечения финансирования)в) юр., амер. (трактуется как сделка по предоставлению денежных средств в пользование другого лица с целью извлечения прибыли, удостоверяющий такую сделку документ, а также право на его приобретение или продажу, которые характеризуются следующими обстоятельствами: а) мотивацией продавца, заключающейся в привлечении капитала, необходимого для общего использования в коммерческом предприятии продавца или для финансирования существенных инвестиций, б) мотивацией покупателя, заключающейся в получении прибыли от предоставления средств, в) выступлением инструмента в роли предмета обычной торговли, г) разумными ожиданиями покупателя о применении к инструменту федеральных законов о ценных бумагах, д) отсутствием сокращающего риск фактора, напр., выражающегося в применении к инструменту другой схемы регулирования)See:Securities Act of 1933, Investment Company Act, Investment Advisers Act, SEC v. CM Joiner Leasing Corp., SEC v. W. J. Howey Co., SEC v. Variable Annuity Life Insurance Company of America, SEC v. United Benefit Life Insurance Company, Tcherepnin v. Knight, SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc., SEC v. Glenn W. Turner Enterprises, Inc.
* * *
безопасность, сохранность, ценная бумага, обеспечение, гарантия: 1) ценная бумага; свидетельство долга или собственности; сертификаты ценных бумаг, векселя; см. securities; 2) обеспечение: активы и др. собственность, которые могут быть использованы как обеспечение кредита или облигаций; в случае отказа заемщика от погашения кредита обеспечение может быть реализовано; = collateral security; 3) безопасность: процедуры, обеспечивающие безопасность банка, его активов и документации, включая физическую защиту, процедуры внутреннего аудита; 4) гарантия: гарантия выполнения обязательств другого лица, в т. ч. личная гарантия; = personal security.* * *Ценная бумага - документ/сертификат, являющийся свидетельством собственности на акции, облигации и другие инвестиционные инструменты. Безопасность - меры, предпринимаемые для обеспечения конфиденциальности передаваемой по линиям связи персональной информации о клиенте, совершаемых им операциях и т.п. . гарантия по ссуде; обеспечение кредита; обеспечение ссуды; обеспечение; ценная бумага; отдел охраны (банка, компании) Инвестиционная деятельность .* * *финансовые активы, включающие акции, правительственные облигации и ценные бумаги с государственной гарантией, облигации компании, сертификаты паевых фондов и документы, подтверждающие право собственности на предоставленные в ссуду или депонированные денежные средства; страховые полисы к таким активам не относятся -
63 benefit
1. сущ.1) общ. выгода, прибыль, польза, благо; полезность; преимущество; привилегия, льготаATTRIBUTES:
nonmaterial benefits — нематериальные [духовные\] блага
distinct benefit — явная [ясная\] выгода
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 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: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 analysis2)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
COMBS:
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
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 planб) страх., эк. тр. пенсия, пенсионное пособиеSyn: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 Corporation3) 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 воздействиеExtra 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, выгоду1to 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;fringe benefit;4) преимущество, которое получит клиент при покупке данного товара (на это обращается внимание в рекламе).* * *Выгода, польза, выплата. . Словарь экономических терминов .* * *страховое пособие по безработице, по болезни и т. д. -
64 US pensions system
страх., эк. тр., амер. пенсионная система США (состоит из государственного пенсионного обеспечения, традиционных частных пенсий, накопительных вкладов по месту работы, индивидуальных пенсионных вкладов, государственных пособий (социальной пенсии) для лиц, вообще не работавших, не достигших какого-л. нетрудоспособного возраста)See:state pension, Social Security, FICA tax, Federal Insurance Contributions Act, hospital insurance, Social Security Administration, Social Security benefit, social security card, social security number, average indexed monthly earnings, primary insurance amount, Medicare, deferred compensation plan, private pension plan, individual retirement account, 401(k) plan, 403(b) plan, supplemental security income, food stamp, 30-and-out pension, Economic Recovery Tax Act, Employee Benefits Security Administration, Employee Retirement Income Security Act, employee stock ownership plan, Federal Retirement Thrift Investment Board, Keogh plan, National Retired Teachers Association, qualified pension plan, non-qualified pension plan, Pension Benefit Guaranty Corporation, productive ageing, Railroad Retirement Act, Railroad Retirement Board, retirement account, retirement officer, Retirement Protection Act, rule of 45, salary reduction agreement, salary reduction plan, self-directed IRA, self-employed pension, self-employed retirement plan, simplified employee pension plan, Social Security Act 1935, tax deferment -
65 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.———————————————————————————————————————— -
66 act
1. сущ.1) общ. дело, поступок, деяние; действие, актcondemn the attack as an act of mindless violence — осудить нападение как акт бессмысленного насилия
criminal act — преступное деяние [действие\], преступление
See:2)а) юр. (законодательный) акт, закон, постановлениеStock Exchange Act — закон "О фондовой бирже"
Act of Congress — закон, принятый конгрессом
Act of Parliament — закон, принятый парламентом
under the act — по закону, в соответствии с законом
under the Bankruptcy Act — по закону [в соответствии с законом\] "О банкротстве"
See:Act of Congress, Act of Parliament, uniform act, Restrictive Trade Practices Act, 1974 Trade Act, Act of Settlement 1700, Administration of Estates Act 1925, African Growth and Opportunity Act, Agricultural Trade Act, Agricultural Trade Development and Assistance Act, Americans with Disabilities Act, Andean Trade Preference Act, Andean Trade Promotion and Drug Eradication Act, Appellate Jurisdiction Act 1876, Arms Export Control Act, Bank Export Services Act, Bills of Lading Act 1855, Buy American Act, Byrnes Act, Canada Act 1982, Cargo Preference Act, Caribbean Basin Economic Recovery Act, Carriage of Goods by Sea Act, Carriage of Goods by Sea Act 1971, Carriage of Goods by Sea Act 1992, Carriage of Goods by Sea Act of 1936, Carriage of Goods by Water Act, Civil Rights Act of 1866, Civil Service Reform Act of 1978, Companies Act 1985, Competition Act 1998, Continued Dumping and Subsidy Offset Act, Courts Act 1971, Criminal Justice and Public Order Act 1994, Crown Proceedings Act 1947, Customs Act, Customs Modernization Act, Data Protection Act 1998, Edge Act, Employment Act 1980, Employment Protection Act 1975, European Communities Act 1972, Equal Employment Opportunity Act of 1972, Equal Pay Act, Export Administration Act, Export Trading Company Act, Fair Labor Standards Act, Financial Services Act 1986, Food Stamp Act, Foreign Agents Registration Act, Foreign Bank Supervision Enhancement Act, Foreign Corrupt Practices Act, Foreign Trade Antitrust Improvements Act, Foreign Trade Zones Act, Freedom of Information Act 2000, FTZ Act, Government of Ireland Act 1920, Hatch Act, Harter Act, Hawley-Smoot Tariff Act, Health and Safety at Work etc. Act 1974, House of Lords Act 1999, Human Rights Act 1998, Immigration Act 1971, Income and Corporation Taxes Act 1988, Industrial Relations Act 1988, Interception of Telecommunications Act 1985, Interception of Telecommunications Act 1985, International Banking Act, International Emergency Economic Powers Act, Investigatory Powers Act 2000, Investment Canada Act, Life Peerages Act 1958, Local Government Act 1972, Local Government Act 1992, Ministerial and Other Salaries Act 1975, Mod Act, North American Free Trade Agreement Implementation Act, National Health Service Reorganization Act 1973, Obscene Publications Act 1964, Official Secrets Act 1989, Omnibus Trade And Competitiveness Act, Organic Act of Guam, Parliament Act 1949, Parliamentary Commissioner Act 1967, Parliamentary Constituencies Act 1986, Peerages Act 1963, Pensions Act 1995, Pitt's Health and Morals of Apprentices Act 1802, Police and Criminal Evidence Act, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000 I 1. 2), Political Parties, Elections and Referendums Act 2000 I 1. 2)б) юр., амер. (используется как технический термин, обозначающий законопроект, принятый одной из палат в виде окончательного законопроекта)See:в) юр. акт, (официальный) документ, постановление (напр., официально зафиксированное решение какой-л. комиссии)See:2. гл.1) общ. действовать, предпринимать определенные действия; делать что-л.; принимать участие (в каком-л. деле и т. д.)to act for [on\] behalf of smb. — действовать от чьего-л. имени
to act on behalf of — действовать от чьего-л. имени, представлять кого-л.
to act by deputy — действовать через заместителя [представителя\]
to act on [upon\] smth. — действовать в соответствии с чем-л.
to act on [upon\] an order — действовать по приказу
to act from [out of\] smth. — действовать исходя из чего-л.
They should act to solve the problem. — Им следует действовать, чтобы решить проблему.
It is time to act. — Пора действовать.
He was quick to act. — Он сразу же откликнулся.
2) общ. работать, служить, действовать (в качестве кого-л.), выполнять функцииto act as smb's replacement — замещать кого-л.
She currently acts as accountant. — В данный момент она исполняет функции бухгалтера.
* * *
advance corporation tax Association of Corporate Treasurers* * * -
67 national
1. прил.1) общ. национальный, общенациональный, народный (относящийся к данной стране, народу в целом; в отличие от местного, регионального, международного)national law — национальное [внутригосударственное\] право
Syn:See:international, transnational, supranational, domestic, national accordance, national account, national accounts, national affairs, national administration 2), national advertising, national agreement, national assent, National Automated Accounting Research System, national bank 2), national bolshevism, national brand, national campaign, national central bank, National Change of Address, national character, national communism, national communist, National Competition Policy, national competitive bidding, national consent, national consumption, National Counterintelligence Executive, national currency, National Development Bond, National Disability Development Initiative, national distribution, national distributor, national economic accounting, national economics, National Exchange Market System, national firm, National Flood Insurance Program, national government, national harmony, national idea, national identity, national income, National Institutional Delivery System, National Insurance, national interest, national launch, national legitimacy, national market, national marketer, national marketing, national minimum wage, national nominating convention, national non-domestic rate, national numbering agency, national origins system, national origins quota system, national ownership 2), national patent, national patent law, national policy, national policy, national politics, national product, national promotion, National Public Accountant, national question, national reconciliation, national retailer, national sales force, national sales manager, national savings, National Secretary's Day, national security, national self-consciousness, national self-determination, national service, National Socialism, national sovereignty, national tax policy, national taxes, national trademark, national treatment, National Vocation Qualification, national wealth, national wholesaler, National Westminster Bank Ltd. v. Holesowen Presswork and Assemblies Ltd., National Association of Securities Dealers Rules of Fair Practice, National Bank Act, National Banking Act, National Exchange Market System Act, National Flood Insurance Act, National Health Service Reorganization Act 1973, National Housing Act, National Income and Product Accounts, National Labor Relations Act, National Minimum Wage Act 1998, National Trade Estimate Report, National Trade Estimate Report on Foreign Trade Barriers, National Advertising Benevolent Society, National Advertising Division, National Advertising Division of the Council of Better Business Bureaus, National Advertising Review Board, National Advertising Review Council, National Advisory Council on International Monetary and Financial Policies, National Aeronautics and Space Administration, National Agricultural Statistics Service, National Alliance for Insurance Education & Research, National Alliance for Insurance Education and Research, National Alliance Research Academy, National and Local Government Officers' Association, National Assembly, National Association for Variable Annuities, National Association of Accountants, National Association of Colleges and Employers, National Association of Corporation Schools, National Association of Corporation Training, National Association of Cost Accountants, National Association of Employment Managers, National Association of Export Companies, National Association of Federal Credit Unions, National Association of Health Underwriters, National Association of Independent Insurance Adjusters, National Association of Independent Insurers, National Association of Insurance and Financial Advisors, National Association of Insurance Brokers, National Association of Insurance Commissioners, National Association of Insurance Women, National Association of Investment Clubs, National Association of Investment Companies, National Association of Investors Corporation, National Association of Life Underwriters, National Association of Mutual Insurance Companies, National Association of Pension Funds, National Association of Personal Financial Advisors, National Association of Professional Insurance Agents, National Association of Professional Surplus Lines Offices, National Association of Public Insurance Adjusters, National Association of Purchasing Managers, National Association of Recording Merchandisers, National Association of Regulatory Utility Commissioners, National Association of Schoolmasters and Union of Women Teachers, National Association of Securities Dealers, National Association of Securities Dealers and Investment Managers, National Association of Securities Dealers Automated Quotation, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers2) общ. государственный (финансируемый и/или контролируемый государством; в отличие от частного)national library — государственная [национальная\] библиотека
See:national administration 1), national bank 1), national curriculum, national debt, national ownership 1), national property, national treasury, National Archives and Records Administration, National Cemetery Administration2. сущ.общ. подданный, гражданин (какого-л. государства)fellow nationals, one's own nationals — сограждане, соотечественники
See:specially designated national, Convention on the Settlement of Investment Disputes between States and Nationals of Other States, resident 2. 2)
* * *
1) национальный, относящийся к данному государству, народу; 2) внутренний, в отличие от международного. -
68 option
1. сущ.1) общ. альтернатива, вариант, опция ( один из нескольких вариантов выбора)in such circumstances, obtaining a student loan is the best option for him or her — в таких условиях, наилучший вариант для него/нее — получение студенческого кредита
Spanish is one of the options. — Испанский — один из языков, который можно выбрать (для изучения).
Syn:2)а) общ. выбор; право выбора [замены\]at the option of the purchaser, at buyer's option — по выбору [усмотрению\] покупателя
imprisonment with [without\] the option of a fine — тюремное заключение с правом [без права\] замены его штрафом
See:б) эк., юр. право выбора*, опцион* (право выбора отдельных условий исполнения, завершения или продления сделки, которое имеет один из участников сделки согласно заключенному контракту; напр., право продлить аренду после истечения первоначального срока аренды, право выкупить арендованное имущество по истечении срока аренды, право преимущественной покупки новых ценный бумаг, право конвертации ценных бумаг, право выбора формы страхового взноса и т. д.)option to buy [purchase\] — право покупки
See:abandonment option, accelerated option, advance option, bargain purchase option, bargain renewal option, borrower's option-lender's option, buyer's option, cash option, conversion option, cross option agreement, crown jewel option, embedded option, end of term option, fair market value purchase option, fixed amount option, fixed period option, float-down option, floor option, life income option, liquid yield option note, load spread option, lock-up option, multi-option facility, negative option, nonforfeiture option, option agreement, option to tax, paid-up additional insurance option, purchase option, positive option, reduction-option loan, renewal option, settlement option, stock purchase option, tax-option corporation, optionally renewable policy, indexed currency option note, lease with option to purchase3) фин., бирж. опцион (разновидность срочного контракта на покупку или продажу какого-л. актива, который исполняется или не исполняется по усмотрению его владельца; предусматривает, что покупатель опциона уплачивает продавцу опциона определенную премию за получение права купить или продать какой-л. актив через определенное время по определенной цене; в случае отказа от исполнения, премия остается у продавца; опцион является средством страхования от рисков изменения цены, процента и др. переменных; существует большое количество видов опционов в зависимости от вида актива и условий исполнения опциона; покупатель опциона рискует только величиной уплачиваемой при покупке премией, но ограждает себя от значительно больших изменений цены базисного актива, которые могли бы произойти в будущем и сильно ухудшить его материальное положение; существует большое количество видов опционов в зависимости от вида базисного актива и условий исполнения опциона; многие опционы являются высоколиквидными ценными бумагами и торгуются на специальных биржах)to exercise [take up\] an option — исполнить опцион
to abandon an option — не исполнить опцион (отказаться от использования права, которое дает опцион)
giver of an option — лицо, предлагающее опцион
to buy a 1 month call option on a X stock with a strike price of $50 — купить опцион "колл" на покупку акций X по цене 50 долл. через один месяц
Option names follow the format ( Stock ticker) (Expiration month) (Strike price) (Call or Put) \@ (Premium price). LEML January 20 Call \@ $.75 means a call option for Lemur Leisure Lines stock at $20 a share with a premium per share of $.75. — Обозначения опционов придерживаются следующего формата: (тикерный символ) (месяц окончания срока) (цена исполнения) ("колл" или "пут") \@ (премия). LEML January 20 Call \@ $.75 — означает опцион "колл" на акции "Lemur Leisure Lines" по цене $20 за акцию с премией $0,75 за акцию.
Syn:See:, average strike option, American option, Asian option, Atlantic option, barrier option, Bermuda option, call option, call-of-more option, capped option, catastrophe option, chooser option, collar option, commodity option, contingent premium option, conventional option, covered option, covering option, currency option, dealer option, debt option, deep in the money option, deferred premium option, double option, down-and-out option, dressed option, European option, exchange-traded option, exotic option, expired option, financial options, foreign currency option, foreign exchange option, forward reversing option, fungible options, futures option, gold option, in the money option, index option, interest rate option, knock-in option, knock-out option, lapsed option, limited exercise option, listed option, lock-up option, lookback option, naked option, non-equity option, option on a floor, option on futures, option to double, out the money option, path dependent option, postponement option, put and call option, put option, put-of-more option, quality option, quanto option, renewal option, Semi-American option, share option, split-fee option, spread option, stock option, straddle option, swap option, traded option, traditional option, triple option, uncovered option, underwater option, up-and-out option, US-style option, class of options, option account, option agreement, option buyer, option cycle, option day, option dealer, option deposit letter, option exchange, option fund, option growth fund, option holder, option income fund, option margin, option market, option money, option mutual fund, option period, option position, option premium, option price, option pricing model, option seller, option series, option spread, option strategy, option writer, options trader, options exchange, options market, rate of option, registered options principal, registered options representative, series of options, type of option, exercise price4) юр. оптация (выбор гражданства, обычно предоставляемый населению территории, переходящей от одного государства к другому)2. гл.эк. предоставлять [получать\] право на что-л.; покупать [продавать\] опцион на что-л.movie producers optioned the book soon after its publication, in 1988 — кинопродюсеры приобрели права на эту книгу вскоре после ее публикации в 1988 г.
* * *
1) опцион (право выбора); 2) разновидность срочной сделки, которую не обязательно исполнять; контракт, который дает право, но не обязательство купить (опцион "колл") или продать ("пут") товар или финансовый инструмент в течение некоторого срока по оговоренной цене (см. exercise price/ strike price) в обмен на уплату определенной суммы; опционные сделки проводятся с ценными бумагами, товарами, контрактами на базе различных индексов цен; цена опциона определяется комбинацией срока, неустойчивости, уровня цены инструмента в основе контракта; большинство опционов используется для хеджирования и спекуляции и редко исполняются; см. at the money;in the money;out of the money;3) в конвертируемом облигационном займе: право купить ценные бумаги эмитента на оговоренных условиях в обмен на конвертируемые облигации; 4) в организации эмиссии ценных бумаг: право участника синдиката на дополнительную квоту; 5) право служащего компании на приобретение ее акций на определенных условиях; см. incentive stock option;* * *1) выбор; 2) опцион; 3) выборы* * *. Контракт, дающий своему обладателю право, не порождая обязательства, купить или продать некоторый актив по определенной цене в течение фиксированного периода времени. . The right to buy (or sell) or lease a property at a certain price for a limited period of time. For example, you pay $2,000 for a option to purchase 20 acres of land for $200,000. The option expires in one year. Depending on the terms, you may or may not be able to sell the option. Глоссарий по опционам .* * *право выбора способа, формы, объема, техники использования обязательства, предоставленное одной из сторон условиями договора (контракта) или право отказа от выполнения обязательства при обстоятельствах, обусловленных договором-----опцион; сделка с премиейправо на продажу или покупку биржевого товара или ценных бумаг в фиксированном объеме к определенной дате по цене использования опциона-----Ценные бумаги/Биржевая деятельностьдоговорное обязательство купить или продать определенный вид ценностей или финансовые права по установленной в момент заключения сделки цене и в согласованные сроки, при этом в обмен на полученные права покупатель продавцу уплачивает премию -
69 Internal Revenue Code
док.сокр. IRS Code, IRC гос. фин., юр., амер. Кодекс внутренних доходов (свод федеральных законов, относящихся к сфере налогообложения США; впервые кодекс был принят конгрессом в 1954 г. и многократно изменялся и поправлялся; определяет, какие доходы и каким образом должны облагаться налогами; разрешил применение метода ЛИФО в целях налогообложения)Syn:See:collapsible corporation, C Corporation, S Corporation, last in first out, Federal Insurance Contributions Act, 401(k), 401(k) plan, 403(b), Section 125 plan, allocation-of-income rules, deferred compensation plan, exclusion, Internal Revenue Service, Internal Revenue Code Section
* * *
abbrev.: IRC Кодекс внутренних доходов: свод федеральных законов, относящихся к сфере налогообложения (США); впервые Кодекс был принят Конгрессом в 1954 г. и многократно изменялся и поправлялся; определяет, какие доходы и каким образом должны облагаться налогами.* * * -
70 surplus
1. сущ.1) эк. излишек, избыток, превышение (напр., поступлений над расходами)See:actuarial surplus, buyer's surplus, capital surplus, consumer surplus, consumer's surplus, consumers' surplus, producer surplus, producers surplus, producer's surplus, producers' surplus, vent for surplus2) эк. избыток, излишек (избыточное количество товара на рынке вследствие превышения предложения над спросом)There is a surplus of goods and services because the population can't afford to buy up all the goods and services being produced. — Существует избыток товаров и услуг, поскольку население не может себе позволить покупку всех производимых товаров и услуг.
Ant:See:3)а) гос. фин. профицит (в государственном бюджете: превышение доходов над расходами за определенный период времени)See:б) межд. эк. активное [положительное\] сальдо, профицит (в платежном балансе: превышение суммы платежей нерезидентов резидентам над суммой платежей резидентов нерезидентам по платежному балансу в целом, по отдельному его счету или группе счетов)See:balance of payments surplus, balance of trade surplus, current account surplus, external surplus, foreign trade surplus, merchandise surplus, payments surplus, services surplus, services trade surplus, trade surplus, surplus country, balance of payments, capital account 1), current account 2), balance of trade, balance of services, favourable balanceв) учет, брит. профицит (при составлении отчета о доходах и расходах некоммерческими организациями: превышение доходов над расходами)See:4) учет, фин., амер. = accumulated surplus5) учет, фин., амер. = retained earnings2. прил.1) общ. излишний, избыточный, добавочныйSee:surplus goods, surplus advance corporation tax, surplus balance, surplus budget, surplus earnings, surplus fund, surplus balance 2)2) эк. добавочный, прибавочныйSee:3) эк. профицитный ( с превышением поступлений над платежами)See:
* * *
избыток, излишек; 1) превышение активов над пассивами или сумма превышения оплаченного капитала (резервы сверх требуемых законом, средства акционеров); валютный контролер США требует от национальных банков превышения оплаченного капитала на 20% и переводить по крайней мере 10% доходов за предыдущие 6 месяцев в резервы; см. capital surplus; 2) активное сальдо (бюджета, платежного баланса): превышение доходов над расходами; профицит.* * *Избыток, профицит. . Словарь экономических терминов .* * *1. сумма, являющаяся первой частью издержек, которые несет страхователь по условиям страхования2. остаток риска, который не может быть размещен на страховом рынке и для которого требуется дополнительное покрытие3. бонус - скидка со страховой премии за безаварийное перемещение грузов и пассажиров или длительное востребование страхового возмещения -
71 dividend exclusion
гос. фин. исключение дивидендов (из обложения федеральными налогами, напр., в США не облагается налогами часть дивидендов полученных корпорациями от других национальных корпораций, а до 1987 г. из налогооблагаемого дохода физических лиц исключались небольшие дивиденды)See:
* * *
исключение дивидендов: исключение небольших сумм дивидендов (до 100 долл.) из обложения федеральными налогами, если они получены физическими лицами до 1987 г. (США); 80% дивидендов, полученных корпорацией от других корпораций не облагается налогами.* * *. Regular (not S) corporations can exclude from income 70% of dividends received. If the corporation owns 20% or more of the stock of the other corporation, it can exclude 80%. A 100% exclusion is provided for 80% plus owned corporations. . Small Business Taxes & Management 2 . -
72 act
-
73 security
-
74 distribution
сущ.1) общ. раздача, распределение; рассылкаSee:distribution of authority, distribution of goods 2), distribution of income and wealth, distribution centre 2)2) распределение, распространение, дистрибуцияа) торг. (товаров между потребителями через розничные и оптовые торговые точки, торговых посредников и т. п.)distribution efficiency — эффективность (системы) распределения [товародвижения\]
distribution element — элемент [составляющая\] системы распределения
mass [massive\] distribution — массовое распространение, массовая дистрибуция
production distribution — распространение продукции; сбыт продукции
See:distribution of goods 1), door-to-door distribution, dual distribution, exclusive distribution, film distribution, forced distribution, intensive distribution, limited distribution, national distribution, physical distribution, selective distribution, wholesale distribution, distribution agency, distribution allowance, distribution area 1), distribution centre 1), distribution channel, distribution charge 2), distribution facilities, distribution fee, distribution level, distribution licence, distribution management, distribution mix, distribution model, distribution network, distribution outlet, distribution pattern, distribution right, distribution vehicle 2), distribution warehouse, distributor, chain of production and distribution, distributional economies, sales functionб) фин., бирж. ( размещение ценных бумаг)See:3) эк. распределение (в экономической теории: распределение произведенного продукта между участниками производства; в классической политической экономии являлось одним из четырех основных этапов хозяйственной деятельности: производство-распределение-обмен-потребление; соответственно, теория распределения была одним из основных разделов экономической теории; в неоклассической теории название "теория распределения" постепенно заменяется на теорию "рынков факторов производства"; различают функциональное и персональное распределение)See:functional distribution, personal distribution, distribution theory, production, exchange, consumption, distribution according to labour4) фин. распределение (прибыли) ( направление части чистой прибыли на выплату дивидендов акционерам)See:accumulation distribution, capital gains distribution, distribution period, distributable profit, payment date, retained earningsSee:6) юр. распределение, раздел (активов между несколькими лицами в соответствии с законом, напр., раздел имущества умершего лица или объявленного банкротом предприятия)7) гос. фин., брит. (дивиденд или квазидивиденд, включаемый в налогооблагаемую базу при расчете авансового налога на корпорацию)See:8) стат. распределениеа) (ряд чисел, приписывающий каждой случайной величине определенную вероятность)See:б) бирж. разброс ( границы колебания биржевых цен)See:9) СМИ = broadcast distribution10) с.-х. размножение (о сельскохозяйственных культурах, породах животных и т. д.)* * *выплата дивидендов; распределение дохода; распределение прибыли; распределение; снабжение; реализация; сбыт. . Словарь экономических терминов .* * *распределение; сбытдоведение товаров до потребителей через систему оптовых и розничных торговцев-----совокупность различных торговых предприятий, продающих товар рекламодателя2. расположениерасположение рекламных щитов и плакатов на пересечении основных магистралей-----распределение; сбытдоведение товаров до потребителей через систему оптовых и розничных торговцев-----распределение, сбыт1. платеж, производимый компанией из подлежащей распределению прибыли2. дивиденд или квазидивиденд, с которого платится авансовый корпорационный налог -
75 Schedule A
гос. фин., брит. Схема A* (в соответствии с законом "О подоходном налоге и налоге на корпорации": схема обложения подоходным налогом, применяемая к доходам от земли и недвижимости, напр., ренте)See: -
76 Schedule B
1) гос. фин., брит. Схема B* (в соответствии с законом "О подоходном налоге и налоге на корпорации": схема обложения подоходным налогом, применяемая к доходам от коммерческого использования лесных массивов; отменена с апреля 1988 г.)See:2) межд. эк., амер. Форма B* (товарная классификация, используемая при сборе и обработке информации об американском экспорте (импортные товары классифицируются на основе Гармонизированного тарифа США); публикуется Статистическим бюро США, базируется на Гармонизированной системе описания и кодирования товаров)See: -
77 Schedule C
гос. фин., брит. Схема С* (в соответствии с законом "О подоходном налоге и налоге на корпорации": схема обложения подоходным налогом, применяемая к доходам от государственных ценных бумаг)See:
* * *
форма "Си": раздел в правилах Национальной ассоциации дилеров по ценным бумагам США, связанный с требованиями к членам организации и с различными процедурами работы. -
78 Schedule D
гос. фин., брит. Схема D* (в соответствии с законом "О подоходном налоге и налоге на корпорации": схема обложения подоходным налогом, применяемая к доходам от деятельности, не связанной с наемным трудом (напр., от торговли, самостоятельной профессиональной деятельности), а также к любым доходам, налогообложение которых не предусматривается др. налоговыми схемами)See: -
79 Schedule E
гос. фин., брит. Схема E* (в соответствии с законом "О подоходном налоге и налоге на корпорации": схема обложения подоходным налогом, применяемая к доходам в виде оклада служащего, заработной платы наемного работника или пенсионных выплат)See: -
80 Schedule F
гос. фин., брит. Схема F* (в соответствии с законом "О подоходном налоге и налоге на корпорации": схема обложения подоходным налогом, применяемая к доходам в виде дивидендов)See:
См. также в других словарях:
corporation income tax — ➡ corporation tax * * * … Universalium
corporation income tax — /ˌkɔ:pəreɪʃ(ə)n ɪnkʌm tæks/ noun a tax on profits made by incorporated companies … Marketing dictionary in english
corporation income tax — /ˌkɔ:pəreɪʃ(ə)n ɪnkʌm tæks/ noun a tax on profits made by incorporated companies … Dictionary of banking and finance
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
corporation excise tax — A tax on the conduct of business in a corporate capacity, sometimes measured by the income of the corporation, but not becoming an income tax because of such feature. 34 Am J2d Fed Tax 1; 8860 et seq … Ballentine's law dictionary
income tax — n: a tax on the net income of an individual or a business compare excise, property tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Income tax — Income In come, n. 1. A coming in; entrance; admittance; ingress; infusion. [Obs.] Shak. [1913 Webster] More abundant incomes of light and strength from God. Bp. Rust. [1913 Webster] At mine income I louted low. Drant. [1913 Webster] 2. That… … The Collaborative International Dictionary of English
Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… … Wikipedia
Income tax — Public financeAn income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or… … Wikipedia
Income tax in Australia — Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages), business income, and capital gains. Income received by individuals is taxed at progressive rates. Income derived … Wikipedia
income tax — A state or federal government s levy on individuals as personal income tax and on the earnings of corporations as corporate income tax. Bloomberg Financial Dictionary * * * income tax ˈincome tax noun [countable, uncountable] TAX in Britain, a… … Financial and business terms