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1 dividend included
Большой англо-русский и русско-английский словарь > dividend included
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2 dividend included
Деловая лексика: включая дивиденд -
3 included
dividend included включая дивиденд included включенный included учтенный tare included с учетом массы тары -
4 dividend
(div; Div)n бірж., фін. дивіденд; прибуток на акцію; a дивіденднийчастина прибутку акціонерного товариства (joint-stock company), що періодично виплачується акціонерам (shareholder) у вигляді грошей або додаткових акцій (share²), розподіл яких здійснюється пропорційно до кількості акцій окремих акціонерів; ♦ величина дивіденду визначається на основі розміру чистого прибутку підприємства і кількості випущених ним акцій; важливість дивідендів полягає в тому, що вони є показником спроможності підприємства одержувати дохід (income¹), основою для вирахування вартості акцій і використовуються в підрахунках таких показників, як дивідендний дохід (dividend yield), дивідендне покриття (dividend cover) та ін., які визначають дохідність акцій═════════■═════════accumulated dividend нагромаджений дивіденд; annual dividend річний дивіденд; cash dividend грошовий дивіденд; cum dividend; cumulative dividend кумулятивний дивіденд; declared dividend оголошений дивіденд; deferred dividends відстрочені дивіденди; extra dividend додатковий дивіденд; ex dividend; final dividend дивіденд, виплачений в кінці фінансового року; fiscal dividend фінансовий дивіденд; half-yearly dividend піврічний дивіденд; interest bearing dividend дивіденд у формі векселя, який дає відсоток; interim dividend тимчасовий дивіденд • проміжний дивіденд; liability dividend дивіденд, який виплачується у формі короткострокового векселя • дивіденд, який виплачується цінними паперами підприємства; limited dividend обмежений дивіденд; liquidating dividend ліквідаційний дивіденд; midyear dividend піврічний дивіденд; noncumulative dividend некумулятивний дивіденд; noninterest bearing dividend дивіденд у формі векселя, на який не виплачується відсоток; optional dividend дивіденд, який виплачується на бажання акціонера грішми або акціями; ordinary dividend звичайний дивіденд; participating dividend привілейований дивіденд; patronage dividend дивіденд, який виплачується пропорційно до покупок; preference dividend привілейований дивіденд; preferential dividend першочерговий дивіденд; quarterly dividend квартальний дивіденд; regular dividend регулярний дивіденд; scrip dividend дивіденд, який виплачується у формі короткострокового векселя • дивіденд, який виплачується цінними паперами підприємства; special dividend додатковий дивіденд • спеціальний дивіденд; statutory dividend дивіденд, визначений статутом; stock dividend дивіденд, виплачений акціями • дивіденд у формі акцій; taxable dividends обкладені податком дивіденди • оподатковувані дивіденди; unclaimed dividend незатребуваний дивіденд • незапитаний дивіденд; unpaid dividend невиплачений дивіденд; year-end dividend дивіденд, виплачений в кінці року; yearly dividend річний дивіденд═════════□═════════dividend announcement оголошення про виплату дивіденду; dividend ceiling максимальний розмір дивіденду; dividend cheque чек на виплату дивіденду; dividend coupon купон на одержання дивіденду; dividend cover; dividend disbursement виплата дивідендів; dividend distribution розподілення прибутку • виплата дивідендів; dividend equalization fund фонд регулювання дивідендів • фонд стабілізації дивідендів; dividend in arrears невиплачений дивіденд • прострочений дивіденд • діал. залеглість дивідендів; dividend in bankruptcy дивіденд, одержаний при банкрутстві; dividend included включаючи дивіденд; dividend income прибуток у формі дивідендів за фінансовим вкладом; dividend in composition дивіденд за компромісною угодою; dividend in specie дивіденд, виплачений готівкою; dividend limitation максимальний розмір дивіденду; dividend mandate доручення про виплату дивіденду; dividend off без дивіденду • без права на дивіденд; dividend on долучаючи дивіденд • долучивши дивіденд; dividend on account попередній дивіденд; dividend on preferred stock дивіденд на привілейовану акцію; dividend on purchases дивіденд, який виплачується пропорційно до покупок; dividend on shares дивіденд на акції; dividend paid in arrears дивіденд, виплачений із затримкою; dividend paid out of capital дивіденд, виплачений з основного капіталу; dividend paid out of income after tax дивіденд, виплачений з прибутку після оподаткування; dividends payable дивіденд до оплати • діал. кредиторська залеглість на дивідендах; dividend-paying який приносить дивіденди; dividend payment дивідендна виплата • дивіденд до оплати; dividend payout; dividend payout ratio; dividend per share; dividend policy дивідендна політика; dividend/price ratio (D/P ratio) відношення дивіденду до ціни акції; dividend rate норма дивідендів; dividends received одержані дивіденди; dividend restraint обмеження дивідендів; dividend-right certificate сертифікат, який підтверджує право на одержання дивідендів; dividend tax податок на дивіденди; dividend warrant свідоцтво на одержання дивіденду; dividend yield; to declare a dividend заявляти/заявити оплату дивідендів; to offer a dividend пропонувати/запропонувати дивіденд; to pass a dividend не виплачувати/не виплатити дивіденд • пропускати/пропустити чергову оплату дивіденду; to pay a dividend виплачувати/виплатити дивіденд; to receive a dividend одержувати/одержати дивіденд═════════◇═════════дивіденд < лат. dividendum — те, що підлягає розподілу; пор. англ. dividend, фр. dividende, нім. Dividende (ЕСУМ 2: 66)* * * -
5 включая дивиденд
1) General subject: cum dividend2) Economy: inclusive of dividend3) Banking: including dividend4) Business: dividend included -
6 включая дивиденд
Большой англо-русский и русско-английский словарь > включая дивиденд
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7 включая дивиденд
cum dividend брит., dividend included, including dividendРусско-Английский новый экономический словарь > включая дивиденд
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8 einschließlich
einschließlich I adj RECHT inclusive einschließlich II adv RECHT inclusively einschließlich III (einschl.) 1. RECHT including; 2. GEN included, incl., inclusive, incl. • einschließlich aller Rechte RECHT including all rights, all-in • einschließlich besonderer Havarieschäden VERSICH with particular average, WPA (Seeversicherung) • einschließlich Sonn- und Feiertage GEN Sundays and holidays included, SHINC • einschließlich und ausschließlich BÖRSE cum and ex* * *prep (einschl.) 1. < Recht> including; 2. < Geschäft> included (incl.), inclusive (incl.) ■ einschließlich aller Rechte < Recht> including all rights, all-in ■ einschließlich besonderer Havarieschäden < Versich> Seeversicherung with particular average (WPA) ■ einschließlich Dividende < Börse> cum dividend (cd) ■ einschließlich Havarie < Versich> with average (W.A.) ■ einschließlich Sonn- und Feiertage < Geschäft> Sundays and holidays included (SHINC) ■ einschließlich Totalverlust < Versich> comprised total loss ■ einschließlich und ausschließlich < Börse> cum and ex* * *einschließlich
inclusive, to... including, included;
• bis einschließlich through (US);
• bis einschließlich 1. März up to and including 1st March;
• einschließlich Bedienung inclusive of service;
• einschließlich Dividende cum dividend, dividend on (US);
• einschließlich Kosten, Versicherung und Fracht cost, insurance, freight (cif);
• einschließlich der Spesen adding (including) charges;
• einschließlich Verpackung package (packing, Br.) included. -
9 cobertura
f.1 cover (cubierta).2 coverage.cobertura informativa news o media coveragecobertura nacional/regional national/regional coverage3 coverup, hiding, covering, coverture.* * *1 cover\cobertura de chocolate chocolate coatingcobertura de seguros insurance cover* * *noun f.* * *SF1) (Radio, TV) [de noticia, acontecimiento] coveragela ceremonia recibió amplia cobertura informativa — the ceremony was widely covered, the ceremony received wide news coverage
2) (Radio, TV, Telec) (=ámbito) rangeno hay cobertura — [al interlocutor] you're breaking up; [al acompañante] I can't get a signal; [dicho por la empresa de telefonía] there's no network coverage
3) [de un crédito] covercobertura de desempleo — unemployment benefit, unemployment insurance (EEUU)
4) (=cubierta)* * *1) (Fin) ( protección) hedge; ( de seguro) cover2) (Period, Rad, TV) coverage* * *= breadth, breadth and depth, breadth of coverage, coverage, scope.Ex. Legal bibliographies are prime research tools as they provide the breadth and background that might otherwise be unavailable.Ex. Stock breadth and depth and reader groups must also be considered.Ex. Factors assessed during the comparative study included pricing, timeliness, availability of catalogue copy, and breadth of coverage.Ex. AACR1 is a weighty code, not because it contains extensive enumeration, but rather because of its comprehensive coverage.Ex. Subject field definition arises from the scope of the information service or system that the indexing language is expected to serve.----* ampliar la cobertura = broaden + coverage, broaden + the scope.* cobertura amplia = broad scope.* cobertura contra = hedge against.* cobertura informativa = news coverage.* cobertura médica = medical cover.* cobertura periodística = newspaper coverage, press coverage.* cobertura televisiva = television coverage.* cobertura temática = subject scope.* exhaustividad de la cobertura = depth of coverage.* fecha de cobertura = date of coverage.* fondo de cobertura = hedge fund.* fuera de cobertura = out of range.* grado de cobertura = depth of coverage.* nivel de cobertura = depth of coverage.* período de cobertura = date of coverage, period of coverage.* solapamiento de cobertura = coverage overlap.* solapamiento en la cobertura de las revistas = journal coverage overlap.* * *1) (Fin) ( protección) hedge; ( de seguro) cover2) (Period, Rad, TV) coverage* * *= breadth, breadth and depth, breadth of coverage, coverage, scope.Ex: Legal bibliographies are prime research tools as they provide the breadth and background that might otherwise be unavailable.
Ex: Stock breadth and depth and reader groups must also be considered.Ex: Factors assessed during the comparative study included pricing, timeliness, availability of catalogue copy, and breadth of coverage.Ex: AACR1 is a weighty code, not because it contains extensive enumeration, but rather because of its comprehensive coverage.Ex: Subject field definition arises from the scope of the information service or system that the indexing language is expected to serve.* ampliar la cobertura = broaden + coverage, broaden + the scope.* cobertura amplia = broad scope.* cobertura contra = hedge against.* cobertura informativa = news coverage.* cobertura médica = medical cover.* cobertura periodística = newspaper coverage, press coverage.* cobertura televisiva = television coverage.* cobertura temática = subject scope.* exhaustividad de la cobertura = depth of coverage.* fecha de cobertura = date of coverage.* fondo de cobertura = hedge fund.* fuera de cobertura = out of range.* grado de cobertura = depth of coverage.* nivel de cobertura = depth of coverage.* período de cobertura = date of coverage, period of coverage.* solapamiento de cobertura = coverage overlap.* solapamiento en la cobertura de las revistas = journal coverage overlap.* * *A1 (de un seguro) cover2 ( Fin) hedgeuna cobertura frente a la inflación security o a hedge against inflationla amplia cobertura del evento the extensive coverage of the eventcobertura informativa news coverageprogramación de cobertura regional regional programingel área de cobertura de esta emisora the area covered by this station* * *
cobertura sustantivo femenino
b) (Period, Rad, TV) coverage;
cobertura sustantivo femenino
1 (revestimiento) coating
2 Fin guarantee
3 (de una noticia) coverage
4 (de un seguro) cover, coverage
5 Mil cover
' cobertura' also found in these entries:
Spanish:
baño
- pantalla
English:
cover
- coverage
- hedging
* * *cobertura nf1. [cubierta] cover;2. [amparo]los acusaron de dar cobertura a un delincuente they were accused of covering for a criminal;aquel negocio servía de cobertura para el blanqueo de dinero that business was a front o cover for money laundering3. [de un servicio] coverage;mi teléfono móvil no tiene cobertura aquí my mobile network doesn't cover this area;cobertura nacional/regional national/regional coverage;miles de parados sin cobertura social thousands of unemployed people who are not receiving benefitcobertura informativa news o media coverage;cobertura periodística press coverage;cobertura sanitaria health cover4. [de un seguro] covercobertura total full cover5. Fin security;cobertura para un crédito/una hipoteca security for a loan/a mortgage* * *f1 de seguro cover2 TV etc coverage3:cobertura de chocolate covering of chocolate, chocolate coating* * *cobertura nf1) : coverage2) : cover, collateral -
10 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.———————————————————————————————————————— -
11 Versicherung
Versicherung f (Vers.) 1. GEN assertion; 2. RW insurance company, insurance, ince, ins.; 3. VERSICH (BE) assurance, ass., insurance, ince, ins., cover • durch Versicherung gedeckt sein VERSICH be covered by insurance • eine Versicherung abschließen VERSICH take out an insurance policy • einschließlich Versicherung VERSICH insurance included* * *f (Vers.) 1. < Geschäft> assertion; 2. < Rechnung> insurance (ince, ins.) ; 3. < Versich> assurance (BE) (ass.), insurance (ince, ins.), cover ■ durch Versicherung gedeckt sein < Versich> be covered by insurance ■ eine Versicherung abschließen < Versich> take out an insurance policy* * *Versicherung
insurance, assurance (Br.), (Erklärung) declaration, statement, assertion, pledge;
• durch Versicherung gedeckt covered by insurance;
• abgekürzte Versicherung term insurance;
• abgelaufene Versicherung expired insurance (policy);
• abgelehnte Versicherung declinature;
• zur Abwendung von Kostensteigerungen abgeschlossene Versicherung cost-escalation insurance;
• unter einem Jahr angeschlossene Versicherung short-period insurane;
• abgetretene Versicherung assigned insurance policy;
• aufgestockte Versicherung extended insurance;
• aufrechterhaltene Versicherung insurance carried;
• beitragsfreie Versicherung paid-up insurance;
• doppelte Versicherung double insurance;
• eidesstattliche Versicherung affidavit, [statutory] declaration (Br.);
• voll eingezahlte Versicherung paid-up insurance;
• fakultative Versicherung optional insurance;
• fällige Versicherung matured insurance;
• feierliche Versicherung solemn assertion, affirmation;
• freiwillige Versicherung voluntary (non-mandatory) insurance;
• führende Versicherung leading underwriter;
• gegenseitige Versicherung mutual insurance;
• gesperrte Versicherung blocked insurance;
• gewinnbeteiligte Versicherung participating insurance;
• nicht gewinnbeteiligte Versicherung non-participating insurance;
• gleichzeitige Versicherung (Feuerversicherung des gleichen Objekts bei mehreren Anstalten) concurrent fire insurance;
• zu hohe Versicherung overinsurance;
• kombinierte Versicherung combined policy;
• kurzfristige Versicherung term insurance;
• noch laufende Versicherung policy still in force;
• zu niedrige Versicherung underinsurance;
• obligatorische Versicherung compulsory insurance;
• prämienfreie Versicherung paid-up (extended) policy;
• prolongierte Versicherung extended insurance;
• staatliche Versicherung state insurance;
• verfallene Versicherung lapsed (expired) insurance;
• vorausbezahlte Versicherung prepaid insurance;
• zusätzliche Versicherung additional (supplementary, collateral) insurance;
• Versicherung gegen Abbruchkosten demolition cost insurance;
• Versicherung mit ermäßigter Anfangsprämie renewable insurance;
• Versicherung leitender Angestellter (für leitende Angestellte) business insurance;
• Versicherung für die Ausstattung eines Handelsreisenden drummer floater (US);
• Versicherung gegen Bankeinbruch und Bankraub bank-burglary and robbery insurance;
• globale Versicherung der Büroeinrichtung office floater (US);
• Versicherung an Eides statt (Zeuge) declaration (US), declaration in lieu of oath (Br.);
• Versicherung zur Einhaltung von Reallastverpflichtungen ground-rent insurance;
• Versicherung gegen Entführungen snatch insurance (sl.);
• Versicherung auf den Erlebensfall ordinary long-term (endowment) insurance, master scheme with profits endowment assurance (Br.);
• gemischte Versicherung auf den Erlebens- und Todesfall combined endowment and whole-life insurance;
• Versicherung im Fall von Dauerinvalidität permanent disability insurance;
• Versicherung gegen Flugzeugentführung hi[gh]jacking insurance;
• Versicherung gegen Folgeschäden consequential damages insurance;
• Versicherung gegen alle Gefahren insurance against all risks;
• Versicherung auf Gegenseitigkeit mutual insurance;
• Versicherung für entgangenen Gewinn im Wert gestiegener Grundstücke leasehold insurance (US);
• Versicherung mit Gewinnbeteiligungsgarantie guaranteed dividend policy;
• Versicherung des Interesses an rechtzeitiger Lieferung insurance of delivery in time;
• unbegrenzte Versicherung im Krankheitsfall permanent health insurance, permanent sickness policy;
• Versicherung gegen Kriegsgefahr war-risk insurance;
• Versicherung gegen [ärztliche] Kunstfehler malpractice insurance;
• Versicherung gegen Nichterneuerung der Konzession licence insurance;
• Versicherung für entgangenen Pachtgewinn leasehold insurance (US);
• Versicherung mit ermäßigten Prämiensätzen low-premium insurance;
• Versicherung mit abgekürzter Prämienzahlung insurance with limited premium;
• Versicherung gegen Prämie insurance on a premium basis;
• Versicherung gegen aus Produzentenhaftung herrührende Schäden product liability insurance;
• Versicherung gegen entgangene Provisionsgebühren commission insurance;
• Versicherung gegen Raubüberfälle personal holdup insurance;
• Versicherung von Rechtsmängeln beim Grundstückserwerb guaranty-of-title insurance (US);
• Versicherung der Richtigkeit der Angaben affirmative warranty;
• Versicherung gegen besondere Risiken contingency insurance;
• Versicherung gegen Schäden an unbewohnten Gebäuden unoccupied buildings insurance;
• Versicherung mit Selbsterhalt contributory insurance;
• Versicherung auf den Todesfall whole-life insurance, assurance payable at death (Br.);
• Versicherung gegen zusätzliches Transportrisiko special insurance;
• prämienfreie Versicherung mit gekürzter Versicherungssumme paid-up policy of a reduced amount;
• Versicherung gegen Wasserschäden bei Feuerlöschanlagen sprinkler leakage insurance;
• Versicherung auf Zeit (für eine bestimmte Zeitdauer) term insurance;
• durch eine Versicherung abdecken to cover by an insurance;
• eidesstattliche Versicherung abgeben to file a statutory declaration (Br.) (an affidavit);
• Versicherung an Eides statt abnehmen to administer an affirmation (US);
• Versicherung abschließen to effect (place, take out, arrange) an insurance;
• Versicherung aufheben (kündigen) to drop a policy;
• Versicherung wieder aufnehmen to reinstate an insurance;
• aus einer Versicherung ausscheiden to revoke an insurance contract;
• Versicherung durch Eid bekräftigen to swear an affidavit;
• Versicherung decken to cover (provide) an insurance;
• Versicherung kündigen to drop a policy;
• Versicherung übernehmen to write insurance;
• Versicherung unter Risikoteilung übernehmen to underwrite a risk;
• Versicherung unterhalten to carry insurance (US);
• Versicherung vermitteln to introduce an insurance;
• weniger Geld für Versicherungen vorsehen to cut back on insurances;
• Versicherung zurückkaufen to surrender an insurance.
См. также в других словарях:
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