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61 condensed financial statement
учет cокращенная финансовая отчетность* (представляет общую информацию о состоянии активов, обязательств и капитала компании (напр., отчет о прибылях и убытках, бухгалтерский баланс, отчет о движении денежных средств и т. п., содержащий обобщенную информацию))See:Англо-русский экономический словарь > condensed financial statement
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62 spread loss reinsurance
страх. перестрахование с распределением убытков* (договор финансового перестрахования, позволяющий распределять убытки по страховому портфелю на определенное количество лет; в соответствии с такими договорами ограничивается ответственность перестраховщика по отдельному риску и закрепляется, что в случае, если реальные убытки перестраховщика по принятым в перестрахование рискам превысят определенный лимит, то дополнительные убытки должны быть возмещены перестраховщику перестрахователем, при этом возмещение убытков осуществляется в виде соответствующего увеличения на определенный период перестраховочных премий, что позволяет перестрахователю распределить убыток определенного периода на несколько последующих лет)See:Англо-русский экономический словарь > spread loss reinsurance
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63 statement of financial performance
фин., учет, австр. отчет о финансовых результатах* ( австралийский аналог отчета о прибылях и убытках)See:Англо-русский экономический словарь > statement of financial performance
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64 profit or loss for the year
Бухгалтерия: (financial) прибыль или убыток за (финансовый) годУниверсальный англо-русский словарь > profit or loss for the year
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65 profit and loss statement
отчет о прибылях и убыткахотчет о выручке и затратах компании за отчетный период. Другое название — «Income Statement» (см. balance sheet, financial statement, income statement)English-Russian investments dictionary > profit and loss statement
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66 net loss on financial operations
Деловая лексика: чистые потери на финансовых операциях, чистые убытки на финансовых операцияхУниверсальный англо-русский словарь > net loss on financial operations
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67 profit or loss before financial items
1) Бухгалтерия: прибыль или убыток до финансовых проверок2) Деловая лексика: прибыль или убыток до финансовых проводокУниверсальный англо-русский словарь > profit or loss before financial items
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68 profit or loss for financial year
Универсальный англо-русский словарь > profit or loss for financial year
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69 profit or loss for the (financial) year
Бухгалтерия: прибыль или убыток за (финансовый) годУниверсальный англо-русский словарь > profit or loss for the (financial) year
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70 net loss on financial operations
Англо-русский экономический словарь > net loss on financial operations
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71 profit or loss before financial items
Англо-русский экономический словарь > profit or loss before financial items
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72 profit or loss for the financial year
Англо-русский экономический словарь > profit or loss for the financial year
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73 убыток
муж. loss, damage;
мн. material losses прямой убыток ≈ sheer loss себе в убыток ≈ (to run, to function, to trade) at a loss/deficit нести/терпеть убытки ≈ to incur losses чистый убыток ≈ dead loss взыскивать убытки ≈ to claim damages, to lay damages (at) возмещать убытки ≈ to recover losses определять убытки ≈ to assess damages компенсировать убытки ≈ to pay damages с убытком ≈ at a loss быть в убытке ≈ to lose;
to be out of pocket, to be down разг. терпеть убытки ≈ to suffer damage, to sustain damage, to be up to mischief, to get into mischief невосстановимые убытки ≈ extensive damage, irreparable damage, lasting damage, permanent damage, widespread damage наносить убытокубыт|ок - м. loss;
damage;
disadvantage;
sacrifice;
аварийные ~ки average losses;
большие ~ки heavy/serious losses, high wastage;
возмещаемый ~ loss to be made good;
возмещённый ~ compensated loss;
возможные ~ки possible/eventual/potential losses;
~ки производства production losses;
~ в процентном выражении percentage of damage;
денежный ~ financial loss;
единичные ~ки single losses;
значительные ~ки substantial losses;
материальный ~ loss of property;
~ по займам loss on loans;
~ при разгрузке loss during discharge;
страховой ~ indemnified loss;
финансовый ~ financial loss;
чистый ~ dead loss;
анализ ~ков loss analysis;
возмещение ~ков compensation for damages/losses;
оценивать ~ки по общей аварии adjust general average;
работать с ~ком operate at a loss, be* in the red. -
74 make
A n ( brand) marque f ; what make is your car? de quelle marque est ta voiture? ; what make of computer is it? quelle est la marque de cet ordinateur?1 ( create) faire [dress, cake, coffee, stain, hole, will, pact, film, sketch, noise] ; to make the bed faire le lit ; to make a rule établir une règle ; to make the law faire or édicter fml les lois ; to make sth from faire qch avec ; wine is made from grapes le vin se fait avec du raisin ; to make sth for sb, to make sb sth faire qch pour qn ; to be made for sb être fait pour qn ; to be made for each other être fait l'un pour l'autre ; to make room/the time for sth trouver de la place/du temps pour qch ; to make sth out of faire qch en ; what is it made (out) of? en quoi est-ce fait? ; it's made (out) of gold c'est en or ; to see what sb is made of voir de quoi est fait qn ; let's see what he's made of voyons de quoi il est fait ; show them what you're made of! montre-leur de quel bois tu te chauffes ○ ! ; to be as clever as they make them être malin comme pas un ○ ; to make A into B faire B à partir de A ; to make fruit into jam faire de la confiture à partir des fruits ; to make a house into apartments transformer une maison en appartements ; made in France/by Macron fabriqué en France/par Macron ; God made man Dieu a créé l'homme ;2 (cause to be or become, render) se faire [friends, enemies] ; to make sb happy/jealous/popular rendre qn heureux/jaloux/populaire ; to make sb hungry/thirsty donner faim/soif à qn ; to make oneself available/ill se rendre disponible/malade ; to make oneself heard/understood se faire entendre/comprendre ; to make sth bigger agrandir qch ; to make sth better améliorer qch ; to make sth worse aggraver qch [problem, situation] ; to make sb's cold better soulager le rhume de qn ; to make exams easier, to make passing exams easier, to make it easier to pass exams faciliter les examens ; to make it easy/possible to do [person] faire en sorte qu'il soit facile/possible de faire ; that made it easy for me to leave cela a facilité mon départ ;3 ( cause to do) to make sb cry/jump/think faire pleurer/sursauter/réfléchir qn ; I made her smile je l'ai fait sourire ; to make sb do sth faire faire qch à qn ; I made her forget her problems/lose patience je lui ai fait oublier ses problèmes/perdre patience ; it makes me look fat/old ça me grossit/vieillit ; it makes me look ill ça me donne l'air malade ; to make sth do faire que qch fasse ; to make sth happen faire que qch se produise ; to make the story end happily faire en sorte que l'histoire se termine bien ; to make sth work [person] réussir à faire marcher qch [machine etc] ; to make sth grow/burn [person] réussir à faire pousser/brûler qch ; [chemical, product] faire pousser/brûler qch ; it makes your face look rounder ça fait paraître ton visage plus rond ; it makes her voice sound funny cela lui donne une drôle de voix ;4 (force, compel) to make sb do obliger qn à faire ; they made me (do it) ils m'ont obligé, ils m'ont forcé, ils m'y ont forcé ; to be made to do être obligé or forcé de faire ; he must be made to cooperate il faut qu'il coopère ; to make sb wait/talk faire attendre/parler qn ;5 ( turn into) to make sb sth, to make sth of sb faire de qn qch ; it's been made into a film on en a fait or tiré un film ; to make sb a star faire de qn une vedette ; we made him treasurer on l'a fait trésorier ; we made Tom treasurer on a choisi Tom comme trésorier ; to be made president for life être fait président à vie ; to make sb one's assistant faire de qn son adjoint ; to make a soldier/a monster of sb faire de qn un soldat/un monstre ; it'll make a man of you hum ça fera de toi un homme ; he'll never make a teacher il ne fera jamais un bon professeur ; she'll make a good politician elle fera une fine politicienne ; to make sb a good husband être un bon mari pour qn ; to make sth sth, to make sth of sth faire de qch qch ; to make a habit/a success/ an issue of sth faire de qch une habitude/une réussite/une affaire ; do you want to make something of it? ( threatening) tu veux vraiment qu'on en discute? ; to make too much of sth faire tout un plat de qch ○ ; that will make a good shelter/a good tablecloth cela fera un bon abri/une bonne nappe ;6 (add up to, amount to) faire ; three and three make six trois et trois font six ; how much does that make? ça fait combien? ; that makes ten altogether ça fait dix en tout ; that makes five times he's called ça fait cinq fois qu'il appelle ;7 ( earn) gagner [salary, amount] ; to make £300 a week gagner 300 livres sterling par semaine ; he makes more in a week than I make in a month il gagne plus en une semaine que je ne gagne en un mois ; how much ou what do you think she makes? combien crois-tu qu'elle gagne? ; to make a living gagner sa vie ; to make a profit réaliser des bénéfices ; to make a loss subir des pertes ;8 (reach, achieve) arriver jusqu'à [place, position] ; atteindre [ranking, level] ; faire [speed, distance] ; to make the camp before dark arriver au or atteindre le camp avant la nuit ; to make the six o'clock train attraper le train de six heures ; we'll never make it nous n'y arriverons jamais ; to make the first team entrer dans la première équipe ; to make the charts entrer au hit-parade ; to make the front page of faire la une ○ de [newspaper] ; to make six spades ( in bridge) faire six piques ; to make 295 ( in cricket) faire or marquer 295 ;9 (estimate, say) I make it about 30 kilometres je dirais 30 kilomètres environ ; I make the profit £50 les bénéfices doivent s'élever à 50 livres sterling ; I make it five o'clock il est cinq heures à ma montre ; what time do you make it? quelle heure as-tu? ; what do you make the distance (to be)? quelle est la distance à ton avis? ; let's make it six o'clock/five dollars disons six heures/cinq dollars ; can we make it a bit later? peut-on dire un peu plus tard? ; what do you make of it? qu'en dis-tu? ; what does she make of him? qu'est-ce qu'elle pense or dit de lui? ; I don't know what to make of it je ne sais quoi en penser ; I can't make anything of it je n'y comprends rien ;10 ( cause success of) assurer la réussite de [holiday, day] ; a good wine can make a meal un bon vin peut assurer la réussite d'un repas ; it really makes the room [feature, colour] ça rend bien ; that interview made her career as a journalist cette interview lui a permis de faire carrière dans le journalisme ; it really made my day ça m'a rendu heureux pour la journée ; ‘go ahead, make my day!’ iron ‘allez, vas-y!’ ; to make or break sb/sth décider de l'avenir de qn/qch ;11 ○ ( have sex with) se faire ◑ [woman] ;13 Elec fermer [circuit] ;1 ( act) to make as if to do faire comme si on allait faire ; she made as if to kiss him elle a fait comme si elle allait l'embrasser ; he made like ○ he was injured il a fait semblant d'être blessé ;3 ( shuffle cards) battre.to be on the make ○ ( for profit) avoir les dents longues ; ( for sex) être en chasse ○ ; to make it ○ (in career, life) y arriver ; (to party, meeting) réussir à venir ; ( be on time for train etc) y être ; ( have sex) s'envoyer en l'air ○ (with avec) ; I'm afraid I can't make it malheureusement je ne peux pas y aller ; if they don't make it by 10pm s'ils n'arrivent pas avant 10h.■ make after:▶ make after [sb] poursuivre.■ make at:▶ make at [sb] attaquer (with avec).■ make away with = make off.■ make do:▶ make do faire avec ; to make do with se contenter de qch ;▶ make [sth] do se contenter de.■ make for:▶ make for [sth]1 ( head for) se diriger vers [door, town, home] ;2 ( help create) permettre, assurer [easy life, happy marriage] ;▶ make for [sb]1 ( attack) se jeter sur ;2 ( approach) se diriger vers.■ make good:▶ make good réussir ; a poor boy made good un garçon pauvre qui a réussi ;▶ make good [sth]1 ( make up for) réparer [damage, omission, loss] ; rattraper [lost time] ; combler [deficit, shortfall] ;2 ( keep) tenir [promise].■ make off filer ○ ; to make off across the fields/towards the town s'enfuir à travers les champs/vers la ville ; to make off with sth/sb se tirer ○ avec qch/qn.■ make out:▶ make out1 ( manage) s'en tirer ○ ; how are you making out? comment ça marche ○ ? ;2 US ( grope) se peloter ○ ;3 ( claim) affirmer (that que) ; he's not as stupid as he makes out il n'est pas aussi bête qu'il (le) prétend ;▶ make out [sth], make [sth] out1 (see, distinguish) distinguer [shape, writing] ;2 ( claim) to make sth out to be prétendre que qch est ;3 (understand, work out) comprendre [puzzle, mystery, character] ; to make out if or whether comprendre si ; I can't make him out je n'arrive pas à le comprendre ;4 ( write out) faire, rédiger [cheque, will, list] ; to make out a cheque GB ou check US to sb faire un chèque à qn, signer un chèque à l'ordre de qn ; it is made out to X il est à l'ordre de X ; who shall I make the cheque out to? à quel ordre dois-je faire le chèque? ;5 ( expound) to make out a case for sth argumenter en faveur de qch ;▶ make oneself out to be prétendre être [rich, brilliant] ; faire semblant d'être [stupid, incompetent].■ make over:▶ make over [sth], make [sth] over1 ( transform) transformer [building, appearance] (into en) ;2 ( transfer) céder [property] (to à).■ make towards:▶ make towards [sth/sb] se diriger vers.■ make up:▶ make up1 ( put make-up on) to make oneself up se maquiller ;2 ( after quarrel) se réconcilier (with avec) ;3 to make up for ( compensate for) rattraper [lost time, lost sleep, missed meal, delay] ; combler [financial loss, deficit] ; compenser [personal loss, bereavement] ;4 to make up to ○ faire de la lèche à ○ [boss, person] ;▶ make up [sth], make [sth] up1 ( invent) inventer [excuse, story] ; you're making it up! tu inventes! ; to make sth up as one goes along inventer qch au fur et à mesure ;2 ( prepare) faire [parcel, bundle, garment, road surface, bed] ; préparer [prescription] ; composer [type] ; she had the fabric made up into a jacket elle s'est fait faire une veste avec le tissu ;3 ( constitute) faire [whole, personality, society] ; to be made up of être fait or composé de ; to make up 10% of constituer 10% de ;4 ( compensate for) rattraper [loss, time] ; combler [deficit, shortfall] ; to make the total up to £1,000 compléter la somme pour faire 1 000 livres au total ;5 ( put make-up on) maquiller [person, face, eyes] ;6 ( stoke up) alimenter, s'occuper de [fire] ;7 to make it up ( make friends) se réconcilier (with avec) ; I'll make it up to you somehow ( when at fault) j'essaierai de me faire pardonner ; ( when not at fault) je vais trouver quelque chose pour compenser.■ make with ○:▶ make it with [sb] se faire ◑. -
75 risk
Gen Mgtthe possibility of suffering damage or loss in the face of uncertainty about the outcome of actions, future events, or circumstances. Organizations are exposed to various types of risk including damage to property, injury to personnel, financial loss, and legal liability. These may affect profitability, hinder the achievement of objectives, or lead to business interruption or failure. Risk may be deemed high or low depending on the probability of an adverse outcome. Risks that can be quantified on the basis of past experience are insurable and those that cannot be calculated are uninsurable. -
76 risk management
Gen Mgtthe variety of activities undertaken by an organization to control and minimize threats to the continuing efficiency, profitability, and success of its operations. The process of risk management includes the identification and analysis of risks to which the organization is exposed, the assessment of potential impacts on the business, and deciding what action can be taken to eliminate or reduce risk and deal with the impact of unpredictable events causing loss or damage. Risk management strategies include taking out insurance against financial loss or legal liability and introducing safety or security measures. -
77 Lawrence, Richard Smith
SUBJECT AREA: Weapons and armour[br]b. 22 November 1817 Chester, Vermont, USAd. 10 March 1892 Hartford, Connecticut, USA[br]American gunsmith and inventor.[br]Richard S.Lawrence received only an elementary education and as a young man worked on local farms and later in a woodworking shop. His work there included making carpenters' and joiners' tools and he spent some of his spare time in a local gunsmith's shop. After a brief period of service in the Army, he obtained employment in 1838 with N.Kendall \& Co. of Windsor, Vermont, making guns at the Windsor prison. Within six months he was put in charge of the work, continuing in this position until 1842 when the gun-making ceased; he remained at the prison for a time in charge of the carriage shop. In 1843 he opened a gun shop in Windsor in partnership with Kendall, and the next year S.E. Robbins, a businessman, helped them obtain a contract from the Federal Government for 10,000 rifles. A new company, Robbins, Kendall \& Lawrence, was formed and a factory was built at Windsor. Three years later Kendall's share of the business was purchased by his partners and the firm became Robbins \& Lawrence. Lawrence supervised the design and production and, to improve methods of manufacture, developed new machine tools with the aid of F.W. Howe. In 1850 Lawrence introduced the lubrication of bullets, which practice ensured the success of the breech-loading rifle. Also in 1850, the company undertook to manufacture railway cars, but this involved them in a considerable financial loss. The company took to the Great Exhibition of 1851 in London, England, a set of rifles built on the interchangeable system. The interest this created resulted in a visit of some members of the British Royal Small Arms Commission to America and subsequently an order for 150 machine tools, jigs and fixtures from Robbins \& Lawrence, to be installed at the small-arms factory at Enfield. In 1852 the company contracted to manufacture Sharps rifles and carbines at a new factory to be built at Hartford, Connecticut. Lawrence moved to Hartford in 1853 to superintend the building and equipment of the plant. Shortly afterwards, however, a promised order for a large number of rifles failed to materialize and, following its earlier financial difficulties, Robbins \& Lawrence was forced into bankruptcy. The Hartford plant was acquired by the Sharps Rifle Company in 1856 and Lawrence remained there as Superintendent until 1872. From then he was for many years Superintendent of Streets in the city of Hartford and he also served on the Water Board, the Board of Aldermen and as Chairman of the Fire Board.[br]Further ReadingJ.W.Roe, 1916, English and American Tool Builders, New Haven; repub. 1926, New York; and 1987, Bradley, Ill. (provides biographical information and includes in an Appendix (pp. 281–94) autobiographical notes written by Richard S.Lawrence in 1890).Merritt Roe Smith, 1974, "The American Precision Museum", Technology and Culture 15 (3): 413–37 (for information on Robbins \& Lawrence and products).RTSBiographical history of technology > Lawrence, Richard Smith
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78 clearinghouse
сущ.бирж., банк. = clearing house* * *. Организация при фьючерсной бирже, при помощи которой производятся расчеты по сделкам, заключаемым в торговом зале биржи, посредством сверки всех покупок и продаж. В сферу деятельности клиринговой организации входит также урегулирование процедуры поставки и адекватное финансирование всей операции . An agency or separate corporation of a futures exchange that is responsible for settling trading accounts, collecting and maintaining margin monies, regulating delivery and reporting trade data. The clearinghouse becomes the buyer to each seller (and the seller to each buyer) and assumes responsibility for protecting buyers and sellers from financial loss by assuring performance on each contract. Инвестиционная деятельность . -
79 downgrading
сущ.общ. понижение (в звании, должности, статусе, оценке и т. п.); перевод в более низкую категорию [на менее квалифицированную работу\]; снижение (разряда и т. п.)The reassessment of staff has led to some downgrading. — Переоценка квалификации персонала привела к некоторому понижению ее уровня.
They can lead to financial loss through the deterioration of food quality, downgrading of products, customer complaints and rejection of stock. — Они могут привести к финансовым потерям, связанным с ухудшением качества продуктов, отнесением продукции к более низкому сорту, жалобами покупателей и выбраковыванием товаров.
Ant:* * * -
80 FL
1) Компьютерная техника: Function Level2) Медицина: длина бёдер3) Военный термин: AFATDS Lightweight Computer Unit, Flying Leads, Food Laboratory, Force Level, fixed line, flashing light, flashlight, flight level, flight lieutenant, focal length, front line, full lift, full load4) Техника: fault location, field lens, flange, flashing lamp, focusing lens, foot-lambert, обозначение для сухопутных станций (МСЭ)5) Шутливое выражение: Fine Lookin6) Химия: Free Lime7) Бухгалтерия: Financial Loss8) Грубое выражение: Friggin Loser, Fucking Liar9) География: Флорида (штат США)10) Телекоммуникации: Fiber Link11) Сокращение: First Lady, Flexible, Floor (mailing address abbreviation), Florida (US state), Florida, Football League, floor, floor line, flush, foot lambert (illumination), filter (comb form), flood (vent), флуоресценция (fluorescence), falsa lectio, разночтение12) Университет: Foreign Language13) Физиология: FLexion, Femur Length, Flank14) Электроника: Frequency Lock, Fuzzy logic15) Вычислительная техника: Fiber optic Link16) Нефть: IN flow into well, обнаружение повреждения (fault location)17) Связь: Fiber Line18) Сопротивление материалов: положение дефекта, местоположение дефекта, положение трещины, местоположение трещины (fault location)19) Бурение: заподлицо (flush; о соединении), напорная линия (flow line), подстилающий пласт (floor), пол (floor; буровой вышки), уровень жидкости (fluid level), выкидная линия (flow line)20) Автоматика: face length, flute lead21) Полупроводники: Fermi level22) Сахалин Р: Facilities Location23) Химическое оружие: flammable liquid24) Физика твёрдого тела: Fermi Liquid25) Расширение файла: Sound (Floating format, hardware dependant not transportable)26) Нефть и газ: fluid level27) Электротехника: forced lubrication28) Нанотехнологии: люминесценция, свечение (FL=fluorescence)29) Программное обеспечение: Fortran Library30) Единицы измерений: Foot Lamberts
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