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fees and costs

Толкование Перевод

1 fees and costs

fees and costs pl Gebühren fpl und Kosten pl

English-german law dictionary > fees and costs
2 payment of fees and costs

payment of fees and costs PAT Zahlung f von Gebühren und Auslagen

Englisch-Deutsch Fachwörterbuch der Wirtschaft > payment of fees and costs
3 setup fees

E-com

the costs associated with establishing a merchant account, for example, application and software licensing fees and point-of-sale equipment purchases

The ultimate business dictionary > setup fees
4 issuance costs

Fin

the underwriting, legal, and administrative fees required to issue a debt. These fees are significant when issuing debt in the public markets, such as bonds. However, other types of debt, such as private placements or bank loans, are cheaper to issue because they require less underwriting, legal, and administrative support.

The ultimate business dictionary > issuance costs
5 ♦ fee

♦ fee /fi:/
n.

1 onorario; parcella; compenso; emolumento; competenze (pl.): a doctor's fee, l'onorario di un dottore; lawyer's fee, parcella di avvocato; for a fee, dietro compenso

2 quota, tassa (di iscrizione, ecc.): DIALOGO → - Course fees- How much are the course fees?, quanto costa il corso?; diritto; entrance fee, tassa d'iscrizione; registration fee, tassa di registrazione; club fees, quote sociali ( di circolo); booking fee, diritto di prenotazione; DIALOGO → - Changing booking over the phone- There's a small fee of £20 for changing flights, c'è una piccola penale di £20 per la modifica del volo; consular fees, diritti consolari; college fees, tasse universitarie; DIALOGO → - Discussing video games- You have to pay a subscription fee to play online, ti devi abbonare per giocare online

3 (al pl.) retta: school fees, retta scolastica

4 (prezzo di) biglietto: admission (o entrance, entry) fee, biglietto di ingresso (a museo, mostra, ecc.); hourly fee, tariffa oraria

5 canone (di abbonamento): TV licence fee, canone televisivo

6 (stor.) feudo; possesso (o beneficio) feudale

7 [u] (leg.) diritti di proprietà derivanti da discendenza

● (leg.) fees and costs, competenze e spese □ (stor.) fee farm, possedimento perpetuo dietro canone fisso; ( anche) il canone pagato □ on a fee-for-service basis, per servizio reso □ ( banca) fee income, proventi da commissioni □ fee-paying, ( di allievo) pagante; ( di scuola, ecc.) con retta □ (leg.) fee simple, proprietà assoluta □ (leg.) fee tail, proprietà con limitazioni circa la successione □ (stor.) to hold st. in fee of sb., aver ricevuto qc. in feudo da q.
(to) fee /fi:/
v. t.

1 pagare, remunerare ( un professionista)

2 dare la mancia a

3 (arc.) assicurarsi le prestazioni di; assumere.

English-Italian dictionary > ♦ fee
6 ♦ legal

♦ legal /ˈli:gl/
a.

1 legale; legittimo; giuridico: legal acts, atti legali; to take legal steps, adire le vie legali; legal adviser, consulente legale; legal heir, erede legittimo; legal relationship, rapporto giuridico

2 perseguibile a termini di legge: a legal offence, un reato perseguibile a termini di legge

3 giudiziario: legal system, ordinamento giudiziario

4 ( sport) lecito; regolare; corretto: a legal challenge, un intervento regolare

● legal abortion, aborto legale □ legal action, azione legale □ legal age, età legale; maggiore età □ (GB) legal aid, patrocinio gratuito; assistenza legale □ legal assets, massa ereditaria □ legal capacity, capacità di agire in giudizio □ legal consideration, causa lecita ( in un contratto) □ legal costs (o legal expenses), spese legali (o di giudizio) □ legal department, (ufficio del) contenzioso □ legal entity = legal person ► sotto □ legal fees and costs = legal costs ► sopra □ (fin.) legal interest, interesse legale □ legal medicine, medicina legale □ (econ.) legal monopoly, monopolio legale (o de jure) □ (fin.) legal person, persona giuridica □ legal power of attorney, procura legale □ legal proceedings, vie legali □ legal representation, rappresentanza legale; patrocinio □ legal reserve, (fin.) riserva legale; (ass.) riserva matematica □ legal rights, diritti riconosciuti dalla legge □ legal separation, separazione legale □ legal status, personalità giuridica □ (econ., fin.) legal tender ( currency), moneta a corso legale □ legal theory, filosofia del diritto □ legal transaction, negozio giuridico □ legal wrong, illecito (sost.) □ legal year, anno giudiziario
legally avv.

English-Italian dictionary > ♦ legal
7 Adjectives without nouns

Субстантивированные прилагательные

↑ Adjective

Как правило, прилагательные в английском языке употребляются как определения при существительных или в составе именной части сказуемого. Отдельное использование прилагательных в качестве существительных возможно только в ряде специальных случаев:

1) Как существительные употребляются прилагательные, обозначающие определенные известные группы людей, в частности, объединенных каким-либо общим физическим состоянием или общественным положением. При прилагательном ставится определенный артикль the. Такие субстантивированные прилагательные обозначают всю соответствующую группу лиц и не могут указывать на ее отдельных представителей. Эти прилагательные согласуются с глаголом во множественном числе.

He instructed guide dogs for the blind — Он обучал собак-поводырей для слепых.

The unemployed receive welfare payments from the government — Безработные получают денежные пособия от государства.

2) В роли существительных используются некоторые прилагательные, оканчивающиеся на -sh или -ch, которые обозначают национальную принадлежность. Эти прилагательные употребляются с определенным артиклем the и обозначают всю соответствующую нацию, согласуясь с глаголом во множественном числе. К таким прилагательным относятся: British, English, Irish, Welsh, Spanish, Dutch, French.

The French eat cheese almost every day — Французы едят сыр почти каждый день, но в единственном числе:

A Frenchman eats cheese almost every day. — Француз ест сыр почти каждый день.

The English were preceded in the whale fishery by the Hollanders, Zealanders, and Danes, from whom they derived many terms still extant in the fishery — Англичане занялись китобойным промыслом после голландцев, зеландцев и датчан, от которых они заимствовали много терминов, до сих пор употребляющихся среди рыбаков

3) В официальной речи в качестве субстантивированных употребляются некоторые прилагательные, производные от причастий прошедшего времени. Они используются с определенным артиклем the, и могут означать как одно лицо, так и группу лиц. К таким прилагательным относятся: the accused - обвиняемый, the undersigned - нижеподписавшийся, the deceased - умерший, the betrothed - обрученный, the bereaved - потерявший родственника, а также прилагательные the former - первый (из упомянутых) и the latter - последний (из упомянутых)

The undersigned shall pay all reasonable attorney fees and costs necessary for the collection of this note. — Нижеподписавшийся обязуется оплатить все обоснованные адвокатские услуги и расходы, необходимые для инкассации данного векселя.

Mr Smith refused to accept the proposal of Mr Jones, and the latter had to apply to court. — Мистер Смит отказался принять предложение мистера Джоунза, и последний вынужден был обратиться в суд.

4) В качестве существительных могут употребляться прилагательные, обозначающие абстрактные понятия. Такие прилагательные имеют при себе определенный артикль the и согласуются с глаголом в единственном числе:

Her books are distinguished by a stylized blend of the real and the unreal. — Ее книги отличаются художественной смесью реального и фантастического.

5) Прилагательное также может быть употреблено без существительного, если соответствующее существительное было упомянуто ранее или легко восстанавливается из контекста

What bread have you bought? - Both white and brown. — Какой хлеб ты купила? - И белый, и черный.

He's the richest in the town. — Он самый богатый в городе.

English-Russian grammar dictionary > Adjectives without nouns
8 amortization

Fin

1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.

EXAMPLE

For tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.

     It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.

Initial cost/useful life = amortization per year

For example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.

$10,000/10 = $1,000 per year

     The amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.

     While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.

     For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.

     Intangibles that can be amortized can include:

      Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;

     Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;

     Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;

     Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.

     Organization costs are usually amortized over 60 months;

     Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;

     Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;

     Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;

     Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.

2. the repayment of the principal and interest on a loan in equal amounts over a period of time

The ultimate business dictionary > amortization
9 near cash

!

гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.

Introduction

This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.

Principles of the framework

The UK's public spending framework is based on several key principles:
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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
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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:
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the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
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the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.

Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.

Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)

The framework for public expenditure is divided between
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Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
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Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.

More information about DEL and AME is set out below.

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Departmental Expenditure Limits ( DEL)

In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.

To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.

Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.

Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.

There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.

Annually Managed Expenditure ( AME)

AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.

AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.

AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.

Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.

Total Managed Expenditure

Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.

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Resource Accounting and Budgeting ( RAB)

Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
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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.
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Within the Resource Budget DEL, departments have separate controls on:
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Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
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Administration Budgets (see below)

Administration Budgets

The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.

Spending Reviews

The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.

The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.

Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.

The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
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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;
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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
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not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.

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Comprehensive Spending Review 2007

To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.

A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
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an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
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an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
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to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
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further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.

The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.

Obtaining good performance

Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.

The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.

Technical Notes explain how performance against each PSA target will be measured.

Departmental Investment Strategies (DISs)

To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.

This document was updated on 19 December 2005.

Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money

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GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
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GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money

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GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.

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64Managing Public Money

Англо-русский экономический словарь > near cash
10 Truth in Lending Act

Fin

in the United States, a law requiring lenders to disclose the terms of their credit offers accurately so that consumers are not misled and are able to compare the various credit terms available. The Truth-in-Lending Act requires lenders to disclose the terms and costs of all loan plans, including the following: annual percentage rate, points and fees; the total of the principal amount being financed; payment due date and terms, including any balloon payment where applicable and late payment fees; features of variable-rate loans, including the highest rate the lender would charge, how it is calculated and the resulting monthly payment; total finance charges; whether the loan is assumable; application fee; annual or onetime service fees; pre-payment penalties; and, where applicable, confirm the address of the property securing the loan.

Abbr. TILA

The ultimate business dictionary > Truth in Lending Act
11 legal

adjective

1) (concerning the law) juristisch; Rechts[beratung, -berater, -streit, -schutz]; gesetzlich [Vertreter]; rechtlich [Gründe, Stellung]; (of the law) Gerichts[kosten]

in legal matters/affairs — in Rechtsfragen/-angelegenheiten

seek legal advice — sich juristisch beraten lassen

he is a member of the legal profession — er ist Jurist

2) (required by law) gesetzlich vorgeschrieben [Mindestalter, Zeitraum]; gesetzlich [Verpflichtung]; gesetzlich verankert [Recht]

3) (lawful) legal; rechtsgültig [Vertrag, Testament]; gesetzlich zulässig [Grenze, Höchstwert]

it is legal/not legal to do something — es ist rechtlich zulässig/gesetzlich verboten, etwas zu tun

make something legal — etwas legalisieren

* * *
['li:ɡəl]
adjective

1) (lawful; allowed by the law: Is it legal to bring gold watches into the country?; a legal contract.) legal

2) (concerned with or used in the law: the legal profession.) juristisch

•

- academic.ru/88699/legally">legally
- legality
- legalize
- legalise
* * *

le·gal

[ˈli:g^əl]

adj

1. (permissible by law) legal

is abortion \legal in your country? ist Abtreibung in Ihrem Land gesetzlich zulässig?

2. (required by law) gesetzlich [vorgeschrieben]

\legal obligation/requirement gesetzliche Verpflichtung/Erfordernis

3. (according to the law) rechtmäßig

he adopted the boy as his \legal son er adoptierte den Jungen als seinen rechtmäßigen Sohn

to be of \legal age volljährig sein

4. (concerning the law) rechtlich

to take \legal action [or do \legal battle] against sb rechtliche Schritte gegen jdn unternehmen

\legal constraints rechtliche Einschränkungen

to make \legal history Rechtsgeschichte schreiben

to have/seek \legal redress rechtliche Wiedergutmachung erhalten/verlangen

\legal system Rechtssystem nt

5. (of courts) gerichtlich; (of lawyers) juristisch

\legal advice Rechtsberatung f

\legal counsel Rechtsbeistand m, Rechtsberater(in) m(f)

\legal fee Anwaltshonorar nt

\legal malpractice Verletzung f des juristischen [Berufs]kodexes

\legal profession (job) Anwaltsberuf m; (lawyers as a whole) Anwaltschaft f

6. COMPUT (acceptable within language syntax) gültig

* * *
['liːgl]
adj

1) (= lawful) legal, rechtlich zulässig; (= according to the law) restrictions, obligation, limit gesetzlich; (= allowed by law) fare, speed zulässig; (= valid before law) will, purchase rechtsgültig

to become legal — rechtskräftig werden

to make sth legal — etw legalisieren

the legal age for marriage — das gesetzliche Heiratsalter, die Ehemündigkeit

it is not legal to sell drink to children — es ist gesetzlich verboten, Alkohol an Kinder zu verkaufen

legal limit (of blood alcohol when driving) — Promillegrenze f

legal claim — rechtmäßiger Anspruch, Rechtsanspruch m

legal document or instrument — (rechtskräftige) Urkunde

legal rights — gesetzlich verankerte Rechte pl

they don't know what their legal rights are — sie kennen ihre eigenen Rechte nicht

the legal custody of the children — das Sorgerecht für die Kinder

women had no legal status — Frauen waren nicht rechtsfähig

he made legal provision for his ex-wife — er hat die Versorgung seiner geschiedenen Frau rechtlich geregelt

2) (= relating to the law) Rechts-; matters, affairs juristisch, rechtlich; advice, services, journal, mind juristisch; decision richterlich; inquiry, investigation gerichtlich

from a legal point of view — aus juristischer Sicht, rechtlich gesehen

for legal reasons — aus rechtlichen Gründen

what's his legal position? — wie ist seine rechtliche Stellung?

legal charges or fees or costs (solicitor's) — Anwaltskosten pl; (court's) Gerichtskosten pl

to take legal advice on or over or about sth — in Bezug auf etw (acc) juristischen Rat einholen

to start legal proceedings against sb —

legal opinion is that... — die Anwälte sind der Meinung, dass...

legal loophole — Gesetzeslücke f

the British legal system — das britische Rechtssystem

the legal profession — der Anwaltsstand, die Anwaltschaft; (including judges) die Juristenschaft

legal representation — Rechtsvertretung f

legal representative — gesetzlicher Vertreter

* * *

legal [ˈliːɡl]

A adj (adv legally)

1. gesetzlich, rechtlich:

legal holiday US gesetzlicher Feiertag; → tender² C 2

2. legal, gesetzmäßig, rechtsgültig: → residence 1

3. Rechts…, juristisch:

legal advice Rechtsberatung f;

legal adviser Rechtsberater(in);

legal age gesetzliches Mindestalter, besonders Volljährigkeit f;

legal agent gesetzliche(r) Vertreter(in);

legal aid (unentgeltliche) Rechtshilfe (für bedürftige Personen), Prozesskostenhilfe f;

legal battle (erbitterter) Rechtsstreit ( over um);

legal capacity Rechts-, Geschäftsfähigkeit f;

have legal capacity rechts- oder geschäftsfähig sein;

legal department Rechtsabteilung f;

legal dispute Rechtsstreit m;

legal force Rechtskraft f, -gültigkeit f, -wirksamkeit f;

legal limit for driving Promillegrenze f;

legal medicine Gerichtsmedizin f;

legal opinion Rechtsgutachten n;

legal position Rechtslage f;

legal practitioner Rechtsanwalt m, -anwältin f;

legal profession

a) juristischer Beruf,

b) Anwaltsberuf m,

c) (der) Anwaltsstand, (die) Anwaltschaft;

legal protection Rechtsschutz m;

legal representative Rechtsvertreter(in);

legal status rechtliche Stellung, Rechtsposition f;

legal system Rechtssystem n, -ordnung f;

legal transaction Rechtsgeschäft n; → binding A, entity 3, incapable 5, incapacitated 3, incapacity 2, loophole A 4, portion A 5 b, position A 11, redress B 1

4. gerichtlich (Entscheidung etc):

take legal action ( oder measures) den Rechtsweg beschreiten;

take legal action ( oder steps) against sb gerichtlich gegen jemanden vorgehen;

legal separation (gerichtliche) Aufhebung der ehelichen Gemeinschaft

5. SPORT regulär (Tor etc)

6. REL

a) dem Gesetz des Moses entsprechend

b) auf die selig machende Kraft der guten Werke (und nicht der Gnade) bauend

B v/t ein Manuskript auf seine juristische Unbedenklichkeit hin prüfen

leg. abk

1. legal

2. legate

3. legislative

4. legislature

* * *

adjective

1) (concerning the law) juristisch; Rechts[beratung, -berater, -streit, -schutz]; gesetzlich [Vertreter]; rechtlich [Gründe, Stellung]; (of the law) Gerichts[kosten]

in legal matters/affairs — in Rechtsfragen/-angelegenheiten

seek legal advice — sich juristisch beraten lassen

he is a member of the legal profession — er ist Jurist

2) (required by law) gesetzlich vorgeschrieben [Mindestalter, Zeitraum]; gesetzlich [Verpflichtung]; gesetzlich verankert [Recht]

3) (lawful) legal; rechtsgültig [Vertrag, Testament]; gesetzlich zulässig [Grenze, Höchstwert]

it is legal/not legal to do something — es ist rechtlich zulässig/gesetzlich verboten, etwas zu tun

make something legal — etwas legalisieren

* * *

(job-) protection for expectant and nursing mothers n.

Mutterschutz m. adj.

gesetzmäßig adj.

legal adj.

rechtlich adj.

rechtmäßig adj.

English-german dictionary > legal
12 extra

'ekstrə
1. adjective
(additional; more than usual or necessary: They demand an extra $10 a week; We need extra men for this job.) extra

2. adverb
(unusually: an extra-large box of chocolates.) más (grande) de lo normal

3. pronoun
(an additional amount: The book costs $6.90 but we charge extra for postage.) suplemento, cantidad adicional

4. noun
1) (something extra, or something for which an extra price is charged: The college fees cover teaching only - stationery and other equipment are extras.)

2) (in cinema or television, an actor employed in a small part, eg as a person in a crowd.) extra

3) (a special edition of a newspaper containing later or special news.) extra

extra adj adv otro / más / adicional

we ordered an extra bottle of wine pedimos otra botella de vino

taxis charge extra if you have luggage los taxis cobran más si llevas equipaje

Multiple Entries: algo extra extra
extra adjetivo
a) (Com) top quality, fancy grade (AmE)

b) ( adicional) ‹gastos/ración› additional, extra;
‹ edición› special ■ adverbio extra ■ sustantivo masculino y femenino (Cin) extra ■ sustantivo masculino ( gasto) extra expense; ( paga) bonus
extra 1 I adjetivo
1 (de más, plus) extra
horas extras, overtime
paga extra, bonus, Esp extra month's salary usually paid twice a year
2 (de calidad superior) top quality
II sustantivo masculino (gasto adicional) extra expense
III sustantivo masculino y femenino Cine Teat extra ' extra' also found in these entries: Spanish: accesoria - accesorio - extraordinaria - extraordinario - gratificación - otra - otro - paga - plus - prórroga - recargo - sobresueldo - soplada - soplado - superfina - superfino - suplementaria - suplementario - suplemento - supletoria - supletorio - aguinaldo - encimar - extraplano - hora - ñapa - pilón - prima - puente - sobra - sobrar - sobretiempo - yapa English: addition - boot - come in - cushion - extra - frill - further - option - perk - accessory - additional - bumper - drain - over - side - walk - XL

extra

tr['ekstrə]

adjective

1 (additional) extra, más, otro,-a; (spare) de sobra; (on top) aparte

■ we need some extra books necesitamos algunos libros más

■ take an extra jumper in case it's cold llévate otro jersey por si hace frío

■ get an extra pint of milk compra otra botella de leche

■ can you make an extra copy? ¿puedes hacer una copia más?

■ they put on extra trains pusieron más trenes

■ they took on 10 extra people contrataron a diez personas más

■ you'll be paid an extra ten pounds cobrarás diez libras más

■ I've got an extra ticket me sobra una entrada

■ breakfast is extra el desayuno se cobra aparte

■ there are no extra costs no hay gastos extras

adverb

1 (more than usually) extra, muy; (additional) aparte

■ I promise to work extra hard prometo trabajar muy duro

■ be extra nice to the customer sé muy amable con el cliente

■ this beer is extra strong esta cerveza es muy fuerte

■ delivery is extra el reparto va aparte

■ postage and packing extra gastos de envío aparte

noun

1 (additional thing) extra nombre masculino, complemento; (additional charge) suplemento; (luxury) lujo

■ the new car had many extras el nuevo coche tenía muchos extras

■ there are no hidden extras no hay suplementos

2 SMALLCINEMA/SMALL extra nombre masulino o femenino

3 (press) edición nombre femenino especial

\

SMALLIDIOMATIC EXPRESSION/SMALL

extra time SMALLSPORT/SMALL prórroga

extra ['ɛkstrə] adv

: extra, más, extremadamente, super

extra special: super especial

extra adj

1) additional: adicional, suplementario, de más

2) superior: superior

extra n

: extra m

extra (Cinema)

n.

• comparsa s.f.

• extra (Figurante) s.m.,f.

• figurante s.m.,f.

adj.

• adicional adj.

• extra adj.

• sobrero, -a adj.

• suplementario, -a adj.

n.

• cosa adicional s.f.

• exceso s.m.

• momio s.m.

• plus s.m.

• recargo s.m.

• refacción s.f.

• repuesto s.m.

• sobra s.f.

I 'ekstrə
adjective

a) ( additional) (before n) de más

do some extra copies — haz unas copias de más

we need extra sheets/staff — necesitamos más sábanas/personal

it costs an extra $15 — cuesta 15 dólares más

they organized three extra flights — organizaron tres vuelos adicionales

extra time — ( in soccer) prórroga f, tiempo m suplementario, tiempos mpl extra (Méx)

b) ( especial) (before n) <care/caution> especial

c) ( subject to additional charge) (after n)

a shower is $2 extra — con ducha cuesta dos dólares más

postage and handling extra — gastos de envío no incluidos

II

adverb

a) (as intensifier)

extra fine/long — extrafino/extralargo

I worked extra hard — trabajé más que nunca

b) ( more)

to charge extra for something — cobrar algo aparte

you have to pay a little extra for that — para eso hay que pagar un poco más

III

noun

1) ( additional payment or expense) extra m

optional extras — ( Auto) equipamiento m opcional, extras mpl

2) ( Cin) extra mf

3) ( Journ) número m extra

['ekstrǝ]
1. ADJ

1) (=reserve) de más, de sobra

take an extra pair of shoes — lleva un par de zapatos de más or de sobra

take some extra money just to be on the safe side — coge dinero de más or de sobra para más seguridad

2) (=additional) más inv, adicional more frm

he gave me an extra blanket — me dio una manta más

we need two extra chairs — necesitamos dos sillas más

they laid on some extra trains — pusieron algunos trenes adicionales or más

I've set an extra place at the table — he puesto otro cubierto en la mesa, he puesto un cubierto más en la mesa

to earn an extra £20 a week — ganar 20 libras más a la semana

to go to extra expense — gastar de más

to work extra hours — trabajar horas extra

the extra money will come in handy — el dinero extra vendrá bien

extra pay — sobresueldo m

five tons extra to requirements — un excedente de cinco toneladas

3) (=special, added) excepcional

you must make an extra effort — tienes que hacer un esfuerzo excepcional or extra

for extra whiteness — para una mayor blancura, para conseguir una blancura excepcional

for extra safety — para mayor seguridad

take extra care! — ¡ten muchísimo cuidado!

4) (=over, spare) de más, de sobra

an extra chromosome — un cromosoma de más or de sobra

these copies are extra — estas copias sobran

5) (=not included in price)

wine is extra — el vino es aparte or no está incluido

postage and packing extra — los gastos de envío son aparte, gastos de envío no incluidos

extra charge — recargo m, suplemento m

they delivered it at no extra charge — lo enviaron sin recargo

2. ADV

1) (=more) más

it is better to pay a little extra for better quality — es mejor pagar un poco más y ganar en calidad

you have to pay extra for a single room — hay que pagar más por una habitación individual, hay un recargo por habitación individual

wine costs extra — el vino es aparte or no está incluido

send 95p extra for postage and packing — manda 95 peniques de más para los gastos de envío

2) (=especially) extraordinariamente, super *

to sing extra loud — cantar extraordinariamente fuerte, cantar super fuerte *

he did extra well in the written exam — el examen escrito le salió extraordinariamente bien, el examen escrito le salió super bien *

he was extra polite/nice to her — fue super educado/amable con ella *, fue re(te) educado/amable con ella (esp LAm) *

• to be extra careful — tener un cuidado excepcional

• extra fine — [nib] extrafino

• to work extra hard — trabajar super duro *

• extra large — [size] muy grande

• extra special — muy especial, super especial *

to take extra special care over sth — tomar extremadas precauciones en algo

• extra strong — [bag, glue, mint] extra fuerte; [coffee] super cargado; [nylon] reforzado

3. N

1) (=luxury, addition) extra m

(optional) extras — (Aut) extras mpl

2) (=charge) extra m

there are no hidden extras — no hay extras escondidos

3) (Cine) extra mf

4) (Press) número m extraordinario

"extra, extra! read all about it!" — "¡extra, extra! ¡últimas noticias!"

5) (US) (=gasoline) súper f

6) (US) (=spare part) repuesto m

4.

CPD

extra time N — (Ftbl) prórroga f

* * *

I ['ekstrə]
adjective

a) ( additional) (before n) de más

do some extra copies — haz unas copias de más

we need extra sheets/staff — necesitamos más sábanas/personal

it costs an extra $15 — cuesta 15 dólares más

they organized three extra flights — organizaron tres vuelos adicionales

extra time — ( in soccer) prórroga f, tiempo m suplementario, tiempos mpl extra (Méx)

b) ( especial) (before n) <care/caution> especial

c) ( subject to additional charge) (after n)

a shower is $2 extra — con ducha cuesta dos dólares más

postage and handling extra — gastos de envío no incluidos

II

adverb

a) (as intensifier)

extra fine/long — extrafino/extralargo

I worked extra hard — trabajé más que nunca

b) ( more)

to charge extra for something — cobrar algo aparte

you have to pay a little extra for that — para eso hay que pagar un poco más

III

noun

1) ( additional payment or expense) extra m

optional extras — ( Auto) equipamiento m opcional, extras mpl

2) ( Cin) extra mf

3) ( Journ) número m extra

English-spanish dictionary > extra
13 extra

['ekstrə] 1. adjective
(additional; more than usual or necessary: They demand an extra $10 a week; We need extra men for this job.) ekstra; yderligere
2. adverb
(unusually: an extra-large box of chocolates.) ekstra; særligt
3. pronoun
(an additional amount: The book costs $6.90 but we charge extra for postage.) ekstra
4. noun
1) (something extra, or something for which an extra price is charged: The college fees cover teaching only - stationery and other equipment are extras.) ekstra ting

2) (in cinema or television, an actor employed in a small part, eg as a person in a crowd.) statist

3) (a special edition of a newspaper containing later or special news.) ekstraudgave

* * *
['ekstrə] 1. adjective
(additional; more than usual or necessary: They demand an extra $10 a week; We need extra men for this job.) ekstra; yderligere
2. adverb
(unusually: an extra-large box of chocolates.) ekstra; særligt
3. pronoun
(an additional amount: The book costs $6.90 but we charge extra for postage.) ekstra
4. noun
1) (something extra, or something for which an extra price is charged: The college fees cover teaching only - stationery and other equipment are extras.) ekstra ting

2) (in cinema or television, an actor employed in a small part, eg as a person in a crowd.) statist

3) (a special edition of a newspaper containing later or special news.) ekstraudgave

English-Danish dictionary > extra
14 extra

1. adjective
1) (additional) zusätzlich; Mehr[arbeit, -kosten, -ausgaben, -aufwendungen]; Sonder[bus, -zug]

extra charge — Aufpreis, der

all we need is an extra hour/three pounds — wir brauchen nur noch eine Stunde/drei Pfund [zusätzlich]

2) (more than is necessary) überzählig [Exemplar, Portion]

an extra pair of gloves — noch ein od. ein zweites Paar Handschuhe
2. adverb
1) (more than usually) besonders; extra [lang, stark, fein]; überaus [froh]

an extra large blouse — eine Bluse in Übergröße

an extra special occasion — eine ganz besondere Gelegenheit

2) (additionally) extra

packing and postage extra — zuzüglich Verpackung und Porto
3. noun
1) (added to services, salary, etc.) zusätzliche Leistung; (on car etc. offered for sale) Extra, das

2) (something with extra charge)

be an extra — zusätzlich berechnet werden

3) (in play, film, etc.) Statist, der/Statistin, die

* * *
['ekstrə] 1. adjective
(additional; more than usual or necessary: They demand an extra $10 a week; We need extra men for this job.) zusätzlich
2. adverb
(unusually: an extra-large box of chocolates.) besonders
3. pronoun
(an additional amount: The book costs $6.90 but we charge extra for postage.) zusätzlich
4. noun
1) (something extra, or something for which an extra price is charged: The college fees cover teaching only - stationery and other equipment are extras.) die Nebenkosten (pl.)

2) (in cinema or television, an actor employed in a small part, eg as a person in a crowd.) der/die Statist(in)

3) (a special edition of a newspaper containing later or special news.) das Extrablatt

* * *

ex·tra

[ˈekstrə]

I. adj inv zusätzlich

I'll take some \extra clothes ich nehme noch Ersatzkleidung mit

we have an \extra bed — you can stay overnight if you want to wir haben noch ein Bett frei — wenn du willst, kannst du hier übernachten

I'll need some \extra time/money for the job für die Arbeit brauche ich etwas mehr Zeit/Geld

to take \extra care besonders vorsichtig sein

\extra charge Aufschlag m, Aufpreis m, SCHWEIZ a. Aufzahlung m

to make an \extra effort sich akk besonders anstrengen

to work \extra hours [or long days] Überstunden machen

\extra income zusätzliches Einkommen, Nebeneinkommen nt

▪ to be \extra extra gehen [o ÖSTERR, SCHWEIZ sein]

packing is \extra die Verpackung geht extra

II. adv inv

1. (more) mehr

a [little] bit \extra ein [kleines] bisschen mehr

to charge/pay \extra einen Aufpreis verlangen/bezahlen

to cost \extra gesondert berechnet werden

postage and packing \extra zuzüglich Porto und Versand

2. (especially) besonders

I'll try \extra hard this time ich werde mich diesmal ganz besonders anstrengen

\extra large besonders groß; (too large) übergroß

III. n

1. ECON (perk) Zusatzleistung f, Sonderleistung f; AUTO Extra nt

lots of little \extras eine Menge kleiner Extras

2. (charge) Aufschlag m, Aufpreis m

3. (actor) Statist(in) m(f), Komparse, Komparsin m, f

4. SPORT (additional run) zusätzlicher Run

* * *
['ekstrə]
1. adj
(= additional) zusätzlich
take an extra pair of shoes ( just in case) — nimm ein zusätzliches Paar Schuhe (als Reserve) mit

we need an extra chair — wir brauchen noch einen Stuhl

I have set an extra place at table —

if you're cold put an extra pullover on — wenn du frierst, zieh dir noch einen Pullover an

to work extra hours — Überstunden machen

to make an extra effort — sich besonders anstrengen

extra police/troops were called in — es wurde Verstärkung gerufen

to go to extra expense — sich zusätzlich in Unkosten stürzen

take extra care! — sei besonders vorsichtig!

for extra safety —

for extra whiteness — für ein (noch) strahlenderes Weiß

an extra £3 a week — £ 3 mehr pro Woche

send 75p extra for postage and packing — schicken Sie zusätzlich 75 Pence für Porto und Verpackung

we make an extra charge — wir berechnen einen Zuschlag

there is an extra charge/no extra charge for breakfast —

ask if there will be any extra costs — fragen Sie, ob noch zusätzliche Kosten hinzukommen

available at extra cost/at no extra cost — gegen einen Aufpreis/ohne Aufpreis erhältlich

extra bus — Sonderbus m

2. adv

1) (= more money) pay, cost, charge mehr

you have to pay extra for breakfast, breakfast costs extra — das Frühstück wird zusätzlich berechnet

post and packing extra — zuzüglich Porto und Verpackung

to charge extra — einen Zuschlag berechnen

2) (= especially) besonders

he wanted to do extra well in the exam — er wollte bei der Prüfung besonders gut abschneiden

3. n

1) (= special request) Sonderwunsch m

2) pl (= extra expenses) zusätzliche Kosten pl, Nebenkosten pl; (in restaurant) zusätzliche Beilagen pl; (for machine) Zubehör nt; (for car) Extras pl → academic.ru/51957/optional">optional

See:

→ optional

3) (FILM, THEAT) Statist(in) m(f), Komparse m, Komparsin f

4)

(= remainder) what shall we do with the extra? — was sollen wir mit dem Rest machen?

* * *

extra [ˈekstrə]

A adj

1. zusätzlich, Extra…, Sonder…, Neben…:

be extra gesondert berechnet werden;

extra charge Zuschlag m, Aufpreis m;

extra charges Nebenkosten;

at no extra cost ohne zusätzliche Kosten;

extra discount Sonderrabatt m;

extra dividend Extra-, Zusatzdividende f;

extra pay Zulage f;

if you pay an extra two pounds wenn Sie noch zwei Pfund dazulegen;

extra work Extraarbeit f, zusätzliche Arbeit, SCHULE Strafarbeit f

2. besonder(er, e, es), außergewöhnlich, besonders gut:

it is nothing extra es ist nichts Besonderes

B adv extra, besonders:

arrive extra late;

an extra high price;

charge extra for sth etwas gesondert berechnen

C s

1. (etwas) Außergewöhnliches oder Zusätzliches, besonders

a) Sonderarbeit f, -leistung f

b) besonders AUTO Extra n, pl auch Sonderausstattung f: → optional 1

c) Sonderberechnung f, Zuschlag m:

be an extra gesondert berechnet werden

2. (besonderer) Zusatz

3. pl Sonder-, Nebenausgaben pl oder -einnahmen pl

4. Extrablatt n, -ausgabe f (Zeitung)

5. Aushilfskraft f, Aushilfe f (Arbeiter etc)

6. FILM, TV Komparse m, Komparsin f, Statist(in)

ext. abk

1. extension

2. external (externally)

3. extinct

4. extra

5. extract

* * *
1. adjective
1) (additional) zusätzlich; Mehr[arbeit, -kosten, -ausgaben, -aufwendungen]; Sonder[bus, -zug]

extra charge — Aufpreis, der

all we need is an extra hour/three pounds — wir brauchen nur noch eine Stunde/drei Pfund [zusätzlich]

2) (more than is necessary) überzählig [Exemplar, Portion]

an extra pair of gloves — noch ein od. ein zweites Paar Handschuhe
2. adverb
1) (more than usually) besonders; extra [lang, stark, fein]; überaus [froh]

an extra large blouse — eine Bluse in Übergröße

an extra special occasion — eine ganz besondere Gelegenheit

2) (additionally) extra

packing and postage extra — zuzüglich Verpackung und Porto
3. noun
1) (added to services, salary, etc.) zusätzliche Leistung; (on car etc. offered for sale) Extra, das

2) (something with extra charge)

be an extra — zusätzlich berechnet werden

3) (in play, film, etc.) Statist, der/Statistin, die

* * *

adj.

besonders adj.

extra adj.

English-german dictionary > extra
15 cost

1 ღირებულება, ფასი

what's the cost of this house? რა ღირს ეს სახლი?

he attained fame at the cost of his health სახელის მოხვეჭა ჯანმრთელობის ფასად დაუჯდა

at any cost რადაც არ უნდა დაჯდეს

at all costs რადაც არ უნდა დაჯდეს

2 ღირს (დაუჯდება)

it costs a lot ძვირია

the house cost him about $300.000 სახლი $300.000-მდე დაუჯდა

fast driving may cost you your life მანქანის სწრაფად ტარება შეიძლება სიცოცხლის ფასად დაგიჯდეს

3 შეფასება (შეაფასებს)

they cost the project at a million პროექტი მილიონად შეაფასეს

it costs $10 odd ათ დოლარზე ცოტა მეტი ღირს

the cost is something like ten pounds ათ გირვანქამდე ღირს

the trip cost more than they had planned მოგზაურობა გათვალისწინებულზე მეტი დაუჯდათ

it cost next to nothing თითქმის მუქთა იყო

it costs something in the neighbo(u)rhood of $500 დაახლოებით 500 დოლარამდე ღირს

it will cost us more in the end ბოლოს მეტი დაგვიჯდება

manufacturing costs საწარმოო ხარჯები

●●it must have cost a tidy penny ალბათ ბევრი დაჯდა

it will cost you $100 at the highest მაქსიმუმ 10 დოლარი დაგიჯდება

it cost us $10 a head ეს ათ-ათი დოლარი დაგვიჯდა

the car cost him a fortune მანქანა ძალიან ძვირი დაუჯდა

an estimate for building cost მშენებლობის ხარჯთაღრიცხვა

the mistake cost him dear შეცდომა ძვირად დაუჯდა

the cost / standard of living has gone down ცხოვრების დონე დაეცა

court costs სასამართლო ხარჯები

costs and attorney’s fees სასამართლო ხარჯები და ადვოკატის გასამრჯელო

English-Georgian dictionary > cost
16 legal

'li:ɡəl
adjective

1) (lawful; allowed by the law: Is it legal to bring gold watches into the country?; a legal contract.) legal

2) (concerned with or used in the law: the legal profession.) legal, jurídico

•

- legally
- legality
- legalize
- legalise

legal adj

1. legal

is this contract legal? ¿es legal este contrato?

2. jurídico

the legal system el sistema jurídico

legal adjetivo 1 (Der)
a) ‹trámite/documentos› legal

b) (lícito, permitido) lawful;

◊ lo haré si es legal I'll do it as long as it's within the law
2 (Col, Per arg) ( estupendo) great (colloq)
legal adjetivo
1 Jur legal
emprender acciones legales contra, to take legal action against
2 fam (de confianza, honesto) honest, trustworthy ' legal' also found in these entries: Spanish: abogacía - abogada - abogado - amparo - curso - daño - depósito - estado - judicial - juicio - jurídica - jurídico - límite - persona - prevaricación - valor - asesoría - bufete - lícito - personería - potestad - representación English: above-board - action - advice - assurance - etiquette - guardian - lawful - legal - legal adviser - legal holiday - legal tender - legal-size - loophole - tender - bar - hereafter - loop - otherwise - statutory

legal

tr['liːgəl]

adjective

1 legal, lícito,-a

2 (relating to the law) jurídico,-a, legal

■ the legal profession la abogacía

\

SMALLIDIOMATIC EXPRESSION/SMALL

to take legal action entablar un pleito ( against, contra)

legal adviser asesor,-ra jurídico,-a 2 (office) asesoría jurídica

legal aid ayuda económica para afrontar gastos de representación legal

legal costs costas nombre femenino plural

legal holiday SMALLAMERICAN ENGLISH/SMALL fiesta nacional

legal tender moneda de curso legal

legal ['li:gəl] adj

1) : legal, jurídico

legal advisor: asesor jurídico

the legal profession: la abogacía

2) lawful: legítimo, legal

legal

adj.

• forense adj.

• jurídico, -a adj.

• legal adj.

• procesal adj.

'liːgəl
adjective

1)

a) ( allowed) legal; <tackle/move> reglamentario

b) ( founded upon law) <contract/requirement/constraint/rights> legal

he is the legal owner — es el legítimo propietario

the contract is legal and binding — el contrato tiene validez legal y es obligatorio para las partes

2) (relating to legal system, profession) (before n) <system/adviser/problem> jurídico, legal; < department> jurídico

legal costs — costas fpl

the legal profession — ( lawyers) los abogados; ( professional activity) la abogacía

to seek legal advice — consultar a un abogado

we will be forced to take legal action — nos veremos obligados a poner el asunto en manos de nuestro(s) abogado(s)

['liːɡǝl]
1. ADJ

1) (=judicial) [error] judicial; [document] legal; [firm] de abogados; [question, matter] legal, jurídico

• to take legal action — poner una denuncia

to take legal action against sb — poner una denuncia a algn, presentar una demanda (judicial) contra algn

• to take legal advice — consultar a un abogado

• legal adviser — asesor(a) m / f jurídico(-a)

• legal battle — contienda f judicial or legal, pleito m

• legal costs or fees — costas fpl, gastos mpl judiciales

• legal department — (of bank, company) departamento m jurídico

• to be above or over the legal limit — estar por encima del límite permitido por ley

to be below or under the legal limit — estar por debajo del límite permitido por ley

• legal loophole — laguna f en la legislación, resquicio m legal

• legal proceedings — procedimiento m jurídico, pleito m

to start or initiate legal proceedings against sb — entablar un pleito contra algn

• the legal process — el proceso judicial or jurídico

• the legal profession — la abogacía

to enter the legal profession — hacerse abogado

• they were allowed no legal representation — no les permitieron que un abogado les representara

2) (=lawful) [activity, action] legal, legítimo; [owner] legítimo; (=under the law) [right, protection] legal

to be legal to do sth — ser legal hacer algo

• to have the legal authority to do sth — tener la autoridad or el poder legal para hacer algo

• to make sth legal — legalizar algo

they decided to make it legal * — (=get married) decidieron formalizar or legalizar su relación

2.

CPD

legal aid N — asistencia f de un abogado de oficio

legal currency N — = legal tender

legal holiday N — (US) fiesta f oficial, día m festivo oficial, (día m) feriado m (LAm)

legal offence, legal offense (US) N — delito m contra la ley

legal opinion N — dictamen m jurídico

legal system N — sistema m jurídico

legal tender N — (Econ) moneda f de curso legal

* * *
['liːgəl]
adjective

1)

a) ( allowed) legal; <tackle/move> reglamentario

b) ( founded upon law) <contract/requirement/constraint/rights> legal

he is the legal owner — es el legítimo propietario

the contract is legal and binding — el contrato tiene validez legal y es obligatorio para las partes

2) (relating to legal system, profession) (before n) <system/adviser/problem> jurídico, legal; < department> jurídico

legal costs — costas fpl

the legal profession — ( lawyers) los abogados; ( professional activity) la abogacía

to seek legal advice — consultar a un abogado

we will be forced to take legal action — nos veremos obligados a poner el asunto en manos de nuestro(s) abogado(s)

English-spanish dictionary > legal
17 payment

n

1) погашение (долга)

2) взнос

3) вознаграждение

4) pl платежный оборот

- additional payment
- advance payment
- alimony payment
- allowance payment
- amortization payment
- annual payment
- annuity payment
- anticipated payment
- average payment
- back payment
- balloon payment
- benefit payment
- bi-annual payment
- bilateral payments
- bonus payment
- budgetary payments
- cash payment
- cash down payment
- cash payments in advance
- cashless payment
- cheque payment
- clearing payment
- collection payment
- commercial payments
- commission payment
- compensation payment
- compensatory payment
- compulsory payment
- consignment payments
- contractual payments
- contractual termination payments
- coupon payments
- credit payments
- cross-border payments
- currency payments
- current payments
- cyclic interest payment
- debt service payment
- deductible alimony payment
- deferred payment
- delayed payment
- demurrage payment
- direct payment
- direct bonus payment
- direct financial payment
- dividend payment
- dividend payments on equity issues
- down payment
- due payment
- early bird payment
- easy payments
- electronic payments for goods and services
- encouragement payment
- end-of-year payment
- entitlement payment
- excess payment
- exchange payments
- excise payment
- ex gratia payment
- extended payment
- external payments
- extra payment
- facilitation payments
- final payment
- financial payment
- first payment
- fixed payments
- fixed-rate payment
- foreign payment
- franked payments
- freight payment
- full payment
- golden parachute payment
- guarantee payment
- guaranteed payment
- hire payments from leasing of movable property
- housing and communal utilities payments
- immediate payment
- incentive payment
- inclusive payment
- incoming payments
- initial payment
- installment payment
- insufficient payment
- insurance payment
- interest payment
- interim payment
- intermediate payment
- internal payments
- international payments
- irregular payments
- job work payment
- late payment
- lease payment
- licence fee payment
- lump-sum payment
- minimum payment
- monetary payment
- monthly payment
- multilateral payments
- mutual payments
- net payment
- noncash payment
- noncommercial payment
- nontax payment
- obligatory payment
- one-off payment
- one-time payment
- onward payment
- other payments
- outstanding payment
- overdue payment
- overtime payment
- paperless payment
- partial payment
- past due payment
- patent licence payments
- payroll payment
- pension payment
- periodical payments
- preferential payment
- premium payment
- pressing payment
- previous payment
- principal payment
- progress payments
- prolonged payment
- prompt payment
- proportionate payments
- public welfare payments
- punctual payment
- quarter payment
- quarterly payment
- recovering payment
- redundancy payment
- rental payment
- requited payment
- royalty payment
- semi-annual payment
- seniority benefits payment
- separation payment
- settlement payments
- severance payment
- short payment
- sight payment
- single payment
- sinking fund payment
- social payments
- social security payments
- stop payment
- stopped payment
- subsequent payment
- subsidy payment
- successive payments
- sundry payments
- superannuation payments
- supplementary payment
- tax payment
- taxable payments
- terminal payment
- threshold payment
- time payment
- timely payment
- token payment
- transfer payments
- unpaid payment
- unreimbursed payment
- up-front payment
- wage payment
- warranty payment
- weekly payment
- welfare payment
- wrongful payments
- yearly payment
- payment after delivery
- payment against a bank guarantee
- payment against delivery of documents
- payment against dock receipt
- payment against documents
- payment against drafts
- payment against an invoice
- payment against a L/C
- payment against indebtedness
- payment against payment documents
- payment against presentation of documents
- payment against shipping documents
- payment against statement
- payment ahead of schedule
- payment ahead of time
- payment as per tariff
- payment at destination
- payment at sight
- payment before delivery
- payment by acceptance
- payment by cable transfers
- payment by cash
- payment in cash
- payment by cheque
- payment by deliveries of products
- payment by drafts
- payment by the hour
- payment in installments
- payment by installments
- payment by the job
- payment by a L/C
- payment by money transfers
- payment by the piece
- payment by postal transfers
- payment by remittance
- payment by results
- payment by the time
- payment by transfers
- payment for auditing services
- payment for breakage
- payment for carriage of goods
- payment for collection
- payments for credits
- payment for deliveries
- payment for documents
- payment for goods
- payment for honour
- payment for services
- payment for shipments
- payment for technical documentation
- payment forward
- payment for work
- payment from abroad
- payment in advance
- payment in and out of the current account
- payment in anticipation
- payment in arrears
- payment in cash
- payment in clearing currency
- payment in dollars
- payment in due course
- payment in favour of smb
- payment in foreign currency
- payment in full
- payment in gold
- payment in kind
- payment in lieu of vacation
- payment in local currency
- payment in national currency
- payment in part
- payments in settlement
- payment in specie
- payment into an account
- payment into the bank
- payment in total
- payment of an account
- payment of an advance
- payment of an amount
- payment of arrears
- payment of arrears of interest
- payment of an award
- payment of the balance
- payment of a bill
- payment of a bonus
- payment of charges
- payment of charter hire
- payment of a cheque
- payment of claims
- payment of a collection
- payment of a commission
- payment of compensation
- payment of costs
- payment of coupon yield
- payment of customs duties
- payment of damages
- payment of a debt
- payment of demurrage
- payment of a deposit
- payment of dismissal wage
- payment of dispatch
- payment of dividends
- payment of a draft
- payment of dues
- payment of a duty
- payment of expenses
- payment of fees
- payment of a fine
- payment of freight
- payment of gains obtained
- payment of a guarantee sum
- payment of hospital expenses
- payment of an indemnity
- payment of the initial fee
- payment of insurance indemnity
- payment of insurance premium
- payment of interest
- payment of interest on coupons
- payment of interest on deposits
- payment of an invoice
- payment of a margin
- payment of medical expenses
- payment of money
- payment of a note
- payment of past-due interest
- payment of the penalty
- payment of a premium
- payment of principal
- payment of principal and interest
- payment of profits
- payment of property taxes
- payment of remuneration
- payment of restitution
- payment of retention money
- payment of royalty
- payment of salary
- payment of a sum
- payment of taxes
- payment of transportation charges
- payment of unemployment benefits
- payment of wages
- payment on account
- payment on cheque
- payment on a clearing basis
- payment on a collection basis
- payment on a deferred basis
- payment on delivery
- payment on demand
- payment on dividends
- payment on due date
- payment on an invoice
- payment on mortgages
- payment on an open account
- payment on open account billing
- payments on orders
- payment on presentation
- payment on request
- payment on the spot
- payment supra protest
- payment through a bank
- payment through clearing
- payment to the state budget
- payments under a contract
- payments under loans
- failing payment
- in payment
- payment received
- accelerate payment
- accept as payment
- adjust payments
- anticipate payment
- apply for payment
- approve payment
- arrange payment
- authorize payment
- be behind with one's payments
- cease payments
- claim payment
- collect payment
- complete payments
- default on mortgage payments
- defer payment
- delay payment
- demand payment
- do payment
- effect payment
- enforce payment
- exempt from payment
- expedite payment
- fix payment
- forgo payment of a dividend
- forward payment
- fulfil payment
- guarantee payment
- hold up payment
- impose payment
- make payment
- make a cash payment
- miss interest and dividend payments
- negotiate payment of fees
- outlaw payment of bribes
- pass for payment
- postpone payment
- present for payment
- press for payment
- process payment
- prolong payment
- put off payment
- receive payment
- refuse payment
- release from payment
- remit payment
- request payment
- require payment
- reschedule pledged payments
- restructure payments
- resume payments
- secure payment
- settle payments
- speed up payment
- spread payments
- stop payments
- stretch out payments
- suspend payments
- transact payment
- transfer payment
- waive dividend payments
- withhold payment

English-russian dctionary of contemporary Economics > payment
18 e-marketplace

E-com

an Internet-based environment that brings together businessto-business buyers and sellers so that they can trade more efficiently online.

The key benefits for users of an emarketplace are reduced purchasing costs, greater flexibility, saved time, better information, and better collaboration. However, the drawbacks include costs in changing procurement processes, cost of applications, setup, and integration with internal systems, and transaction/subscription fees.

There are three distinct types of emarketplace: independent, in which public environments seek simply to attract buyers and sellers to trade together; consortiumbased, in which sites are set up on an industry-wide basis, typically when a number of key buyers in a particular industry get together; and private, in which emarketplaces are established by a particular organization to manage its purchasing alone.

The ultimate business dictionary > e-marketplace
19 extra

['ekstrə] 1.
aggettivo [ staff] supplementare; [ expense] extra, addizionale, aggiuntivo; [ hour] supplementare, in più

to cost an extra Ј 1,000 — costare 1.000 sterline in più

postage is extra — le spese di spedizione sono extra o escluse o a parte
2.
avverbio

to be extra kind — essere ancora più gentile (del solito)

that model costs extra — quel modello costa di più

you have to pay extra — c'è un supplemento da pagare
3.
nome

1) (charge) extra m., supplemento m.

there are no hidden extras — non ci sono spese aggiuntive non dichiarate

2) (feature) accessorio m. opzionale, optional m.

the sunroof is an extra — il tettuccio apribile è un optional

the little extras in life — (luxuries) i piccoli lussi della vita

3) cinem. teatr. comparsa f.

* * *
['ekstrə] 1. adjective
(additional; more than usual or necessary: They demand an extra $10 a week; We need extra men for this job.) extra
2. adverb
(unusually: an extra-large box of chocolates.) eccezionalmente
3. pronoun
(an additional amount: The book costs $6.90 but we charge extra for postage.) supplemento
4. noun
1) (something extra, or something for which an extra price is charged: The college fees cover teaching only - stationery and other equipment are extras.)

2) (in cinema or television, an actor employed in a small part, eg as a person in a crowd.) extra

3) (a special edition of a newspaper containing later or special news.) comparsa

* * *
['ekstrə] 1.
aggettivo [ staff] supplementare; [ expense] extra, addizionale, aggiuntivo; [ hour] supplementare, in più

to cost an extra Ј 1,000 — costare 1.000 sterline in più

postage is extra — le spese di spedizione sono extra o escluse o a parte
2.
avverbio

to be extra kind — essere ancora più gentile (del solito)

that model costs extra — quel modello costa di più

you have to pay extra — c'è un supplemento da pagare
3.
nome

1) (charge) extra m., supplemento m.

there are no hidden extras — non ci sono spese aggiuntive non dichiarate

2) (feature) accessorio m. opzionale, optional m.

the sunroof is an extra — il tettuccio apribile è un optional

the little extras in life — (luxuries) i piccoli lussi della vita

3) cinem. teatr. comparsa f.

English-Italian dictionary > extra
20 APR

abbr. Fin

Annual or Annualized Percentage Rate of interest: the interest rate that would exist if it were calculated as simple rather than compound interest.

EXAMPLE

Different investments typically offer different compounding periods, usually quarterly or monthly. The APR allows them to be compared over a common period of time: one year. This enables an investor or borrower to compare like with like, providing an excellent basis for comparing mortgage or other loan rates.

APR is calculated by applying the formula:

APR = [1 + i/m]m – 1.0

In the formula, i is the interest rate quoted, expressed as decimal, and m is the number of compounding periods per year.

The APR is usually slightly higher than the quoted rate, and should be expressed as a decimal, that is, 6% becomes 0.06. When expressed as the cost of credit, other costs should be included in addition to interest, such as loan closing costs and financial fees.

See also effective annual interest rate.

Also known as nominal annual rate

The ultimate business dictionary > APR

Страницы

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Acquisition costs, mineral rights — Direct and indirect costs incurred to acquire legal rights to extract natural resources. Direct costs include costs incurred to obtain options to lease or purchase mineral rights and costs incurred for the actual leasing (e.g., lease bonuses)… … Energy terms
costs de incremento — Costs awarded by the court and added to the damages assessed by the jury. At first, by the common law, no costs were awarded to either party eo nomine. If the plaintiff failed to recover he was amerced pro falso clamore. If he recovered judgment … Ballentine's law dictionary
Country Joe and the Fish — Country Joe the Fish Origin Berkeley, California Genres Psychedelic rock, folk rock, acid rock Years active 1965–1971, sporadically thereafter Labels … Wikipedia
costs — Allowances made to a party to an action for his expenses incurred in the action; otherwise defined, costs are the sums prescribed by law as charges for the services enumerated in the fee bill. 20 Am J2d Costs § 1. The word costs is normally used… … Ballentine's law dictionary
Costs And Expenses — As related to mutual funds, it is one of the principal criteria for judging the investment quality of a mutual fund. Funds that are passively managed tend to have lower costs and expenses, compared to their actively managed counterparts. The… … Investment dictionary

Словари и энциклопедии на Академике

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fees and costs

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Словари и энциклопедии на Академике

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fees and costs

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