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give better reference

  • 1 give better reference

    GBR, give better reference
    "дайте лучший ориентир"

    English-Russian dictionary of planing, cross-planing and slotting machines > give better reference

  • 2 give better reference

    1) Военный термин: дайте лучший ориентир

    Универсальный англо-русский словарь > give better reference

  • 3 GBR

    6) Банковское дело: фунт стерлингов (sterling)
    9) AMEX. Greenbriar Corporation

    Универсальный англо-русский словарь > GBR

  • 4 GBR

    1. gas-cooled breeder reactor - газоохлаждаемый реактор на быстрых нейтронах;
    2. give better reference - "дайте более точные координаты";
    3. give brief report - "сообщите краткие сведения";
    4. ground-based radar - наземная РЛС;
    5. ground-based radiometer - наземный радиометр

    Англо-русский словарь технических аббревиатур > GBR

  • 5 GBR

    GBR, give better reference
    "дайте лучший ориентир"
    ————————
    GBR, Great Britain
    ————————
    GBR, ground-based radar
    ————————
    GBR, ground-based radiometer
    ————————
    GBR, gun-boosted rocket
    ракета, выстреливаемая из пушки
    ————————
    GBR, guns, bombs and rockets
    пушки, бомбы и ракеты (надпись)

    English-Russian dictionary of planing, cross-planing and slotting machines > GBR

  • 6 turn

    1. [tɜ:n] n
    1. 1) оборот
    2) с.-х. оборот пласта
    3) вращение; вращательное движение

    to give smth. a turn - повернуть что-л.

    to give smb. a turn - покружить кого-л.

    2. 1) поворот ( движение)

    no left [right] turn - запрещён левый [правый] поворот

    a turn to the right [to the left] - поворот направо [налево]

    to make /to take/ a turn - повернуть

    backhand [standing] turn - поворот на задних ногах [на месте] ( конный спорт)

    downhill [uphill] turn - поворот на спуске с горы [при подъёме] ( лыжный спорт)

    right turn! - направо!

    left turn! - налево!

    about turn! - кругом!

    2) авт. разворот
    3) поворот, место поворота
    4) изгиб
    5) поворот ( в течении времени); поворотный пункт; порог, конец

    at the turn of the century - на пороге нового столетия [см. тж. ♢ ]

    at the turn of the year [of the month] - в конце года [месяца]

    6) поворот; отклонение, отступление (в сюжете, рассказе и т. п.)

    the story has so many twists and turns that the reader becomes lost - в рассказе столько поворотов и отступлений (от основной сюжетной линии), что читатель совершенно теряется

    3. 1) изменение направления

    turn of the tide - мор. смена приливо-отливного течения [см. тж. ♢ ]

    what turn did the discussion take? - в каком направлении развивалась дискуссия?

    2) смена, перемена курса ( судна)
    4. перемена, изменение ( состояния)

    the turn of affairs [of events] - оборот дел [поворот событий]

    a turn for the better [for the worse] - изменение к лучшему [к худшему]

    to give a new turn to smth. - придать новый оборот /-ую окраску/ чему-л.

    there was a nasty turn in the weather - погода изменилась к худшему, погода испортилась

    5. виток

    turn of a bandage - оборот /ход/ бинта

    dead turns - эл. мёртвые /холостые/ витки

    give the rope a few more turns around the tree - оберни верёвку вокруг дерева ещё несколько раз

    6. 1) очередь

    in turn(s), by turns, turn and turn about - по очереди

    laughing and crying in turn - то смеясь, то плача

    he went hot and cold by turns - его бросало то в жар, то в холод

    out of turn - вне очереди [см. тж. ♢ ]

    to wait one's turn in a doctor's office - дожидаться своей очереди на приём к врачу

    to take turns - делать (что-л.) по очереди; чередоваться, сменяться

    my turn will come! - придёт и мой черёд!; я ещё своё возьму!; я ещё своего добьюсь!

    2) попытка заняться чем-л.; временное занятие

    take a turn! - а ну попробуй!

    7. 1) очередной номер программы, выход; сценка, интермедия

    short turns - короткие номера /сценки/

    2) исполнитель номера
    8. короткая прогулка, поездка

    to take /to have/ a turn, to go for a turn (in the garden) - пройтись /прогуляться/ (по саду)

    to take a turn on a bicycle - покататься /проехаться/ на велосипеде

    9. короткий период деятельности

    a turn of work - небольшая работа, немного работы

    to take a turn at the oars - немного погрести /поработать/ вёслами

    10. (рабочая) смена

    to add a second turn - добавить вторую смену, организовать двухсменную работу

    11. 1) особенность, характерная черта; склад (ума, характера)

    peculiar turn of the Greek character - особенность греческого (национального) характера

    2) стиль, манера; интерпретация
    12. способность; дар; жилка

    a turn for affairs - деловая жилка /складка/

    he is of a musical turn, he has a turn for music - у него хорошие способности к музыке

    13. 1) строение, форма
    2) построение ( фразы)

    I don't like the turn of the sentence - мне не нравится, как построено это предложение

    3) оборот
    14. разг.
    1) приступ, припадок, вспышка

    a turn of anger - припадок /вспышка/ гнева

    2) потрясение, шок

    to give smb. quite a turn - сильно испугать /взволновать/ кого-л.

    I had quite a turn when I heard the news - я был в шоке, когда услышал эту новость

    15. pl менструация
    16. бирж.
    1) акт купли-продажи (ценных бумаг и т. п.)
    2) прибыль от купли или продажи ценных бумаг
    3) оборот капитала
    4) разница между курсом покупателей и курсом продавцов (тж. turn of the market, jobber's turn)
    17. полигр. марашка
    18. ж.-д.
    1) обходный путь
    2) виток
    19. муз. группетто
    20. ав. разворот

    ♢ turn of the century - начало XX века [см. тж. 2, 5)]

    turn of the tide - заметное изменение к лучшему, перемена судьбы [см. тж. 3, 1)]

    turn of life - мед. переходный период, климактерий

    to a turn - точно; как нужно

    done /roasted/ to a turn - зажарено как раз в меру ( о мясе)

    at every turn - на каждом шагу; повсюду, постоянно; каждый раз

    travelling through Europe we kept meeting Americans at every turn - путешествуя по Европе, мы на каждом шагу встречали американцев

    out of turn - неуместно, не к месту, некстати [см. тж. 6, 1)]

    to talk /to speak/ out of turn - а) сказать не к месту; б) говорить необдуманно

    to be on the turn - а) меняться, претерпевать изменения; б) скисать, свёртываться (особ. о молоке)

    to do smb. a good turn - оказать кому-л. добрую услугу

    to do smb. a bad /an ill/ turn - повредить кому-л., оказать кому-л. плохую услугу

    to serve smb. the good turn (of) - ≅ сослужить кому-л. добрую службу

    to serve one's (own) turn - отвечать требованиям; соответствовать цели; вполне подходить

    to serve smb.'s turn - годиться; устраивать кого-л., подходить, отвечать какой-л. цели

    not to do a hand's turn - ≅ и пальцем не пошевелить

    one good turn asks /deserves/ another - посл. услуга за услугу

    2. [tɜ:n] v
    I
    1. 1) поворачивать

    to turn a key [a door-handle, a tap] - повернуть ключ [дверную ручку, кран]

    he turned the knob and the door opened - он повернул ручку, и дверь открылась

    to turn one's head - обернуться, повернуть голову

    2) поворачиваться

    he heard his name called but did not turn - он услышал своё имя, но не обернулся

    3) отворачивать, отводить
    2. 1) вращать
    2) обёртывать, наматывать
    3) вращаться

    the wheel turns a complete circle in a second - колесо делает полный оборот за секунду

    4) кружиться
    3. 1) переворачивать

    to turn the leaves of a book - переворачивать страницы книги, листать книгу

    the nurse could easily turn the patient - сестра могла легко перевернуть больного

    2) переворачиваться

    to turn in bed [in one's sleep] - вертеться в постели [во сне]

    it's enough to make him turn in his grave - он от этого в гробу перевернётся

    4. 1) опрокидывать; переворачивать вверх дном
    2) выкладывать, выпускать

    to turn the contents of one's bag (out) onto the table - выложить содержимое своей сумки на стол

    5. 1) загибать; закручивать; отгибать
    2) загибаться; закручиваться; отгибаться
    6. 1) направлять

    to turn one's (foot)steps - направляться, направлять свои стопы

    to turn the car left [right] - повернуть машину налево [направо]

    to turn a car to avoid collision - повернуть машину, чтобы избежать столкновения

    2) направляться

    not to know which way to turn - не знать, куда идти [ср. тж. ♢ ]

    I turned down the avenue - я повернул /свернул/ на аллею

    3) поворачиваться (в обратную сторону)

    it is time to turn now if we wish to get home in time for dinner - пора поворачивать назад, если мы хотим поспеть к обеду

    shall we turn? - пойдём обратно?, повернём?

    he turned on his heel(s) and went away in a rage - он повернулся на каблуках и ушёл разгневанный

    7. 1) отклонять, менять направление

    to turn a blow [criticism] - отвести удар [критику]

    this metal is thick enough to turn a bullet - этот металл достаточно прочен, чтобы пуля не пробила его /отскочила от него/

    2) отклоняться, менять направление
    8. (on, upon) нацеливать, направлять

    to turn one's gun on smb. - направить оружие на кого-л.

    to turn one's weapon upon oneself - обратить собственное оружие против самого себя

    9. огибать, обходить

    to turn a corner - поворачивать за угол [ср. тж. ♢ ]

    to turn smb.'s flank - воен. охватывать чей-л. фланг, охватывать /обходить/ кого-л. с фланга [ср. тж. ♢ ]

    10. 1) точить, обтачивать на токарном станке
    2) поддаваться обработке на токарном станке, поддаваться токарной обработке

    to turn well [easily] - хорошо [легко] точиться

    3) оттачивать, придавать завершённую форму (фразе и т. п.)
    11. редк.
    1) (из)менять (что-л.); действовать (на что-л.)

    his speech turned my thinking - то, что он сказал, заставило меня изменить свою точку зрения

    2) изменяться, подвергаться изменению
    12. редк.
    1) обращать (кого-л.) в другую веру
    2) обращаться в другую веру, менять религию
    3) изменять, предавать
    13. редк. вызывать тошноту
    14. уст. иметь противоположный результат
    II А
    1. лицевать ( одежду)
    2. делать, выполнять (прыжок, упражнение)

    to turn a somersault - делать /крутить/ сальто

    to turn handsprings - выполнять повороты рывком; делать «колесо»

    3. обдумывать (вопросы, проблемы и т. п.)

    to turn smth. in one's head - обдумывать что-л.

    he turned the question every way but could find no answer - разг. как он ни бился над этим вопросом, решить его он не мог

    he was still turning the idea about when he fell asleep - засыпая, он всё ещё продолжал об этом думать

    4. 1) менять ( тему); переводить ( разговор)

    to turn the conversation (to livelier topics) - перевести разговор (на более интересные темы)

    2) переходить ( о разговоре) [ср. тж. II Б 2, 3)]

    the talk turned to more general topics - разговор перешёл на более общие темы

    5. 1) убавлять или прибавлять (газ, воду и т. п.)
    2) достигнуть (определённого момента, возраста и т. п.)

    the price has turned ten dollars by the next bid - в следующий момент цена достигла десяти долларов; следующий покупатель предложил (за вещь) десять долларов

    6. 1) менять (цвет, окраску и т. п.)

    autumn turns the foliage, autumn turns the leaves yellow - осенью листва желтеет

    2) меняться (о цвете, окраске); увядать
    3) меняться; перемениться ( о ветре)

    the wind is turning - ветер меняет направление, ветер меняется

    7. 1) пускать в обращение (деньги, товары)
    2) находиться в обращении (о деньгах, товарах)
    8. 1) получать ( прибыль)
    2) зарабатывать ( деньги)
    9. продаваться, идти ( о товаре)
    10. 1) портить, вызывать прокисание; сквашивать (молоко и т. п.)
    2) портиться, прокисать, скисать (о молоке и т. п.)
    11. 1) согнуть, затупить ( лезвие острого инструмента)
    2) загнуться, согнуться, затупиться ( о лезвии)
    12. выгонять ( скот на пастбище; тж. turn out)
    13. 1) срезать кожуру ленточкой (с лимона, апельсина и т. п.)
    2) вырезать (косточку из какого-л. плода)
    14. пахать, оборачивать ( пласт)
    15. стр. выводить (свод, арку)
    16. вывязывать (пятку чулка и т. п.)
    II Б
    1. to turn smth. to smth., to smb. обращать, направлять (мысли, внимание) на что-л. или к кому-л.; сосредоточивать (мысли, внимание) на чём-л. или на ком-л.

    to turn one's thoughts [one's attention] to one's work - сосредоточивать мысли [внимание] на (своей) работе

    to turn one's efforts to smth. more important - направлять свои усилия на что-л. более важное

    2. to turn to smth., to smb.
    1) обращаться, направляться на что-л. или к кому-л.; сосредоточиваться на чём-л. или на ком-л. (о мыслях, внимании и т. п.)

    his thoughts have often turned to the subject - его мысли часто возвращались к этому предмету

    his thoughts turned to the sea - мысли его обратились к морю, он обратился мыслями к морю

    2) обращаться, переходить к чему-л. или кому-л.; начинать рассматривать что-л. или кого-л.

    let us now turn from mechanics to medicine - перейдём теперь от механики к медицине

    3) переводить разговор на что-л. или кого-л. [ср. тж. II А 4, 2)]

    when she entered the room he turned to another subject - когда она вошла в комнату, он перевёл разговор на другую тему

    3. to turn to smb.
    1) обращаться к кому-л.

    I don't know to whom to turn - я не знаю, к кому (следует) обратиться

    2) тянуться к кому-л.
    4. to turn to smth.
    1) обращаться к чему-л.

    to turn to the dictionary [to the reference-book] - обратиться к словарю [к справочнику]

    2) приниматься, браться за что-л. (тж. to turn oneself to smth.)

    to turn to painting [to music] - заняться живописью [музыкой]

    5. to turn smth. to smth. использовать, применять что-л. для чего-л.

    to turn smth. to advantage - обратить что-л. на пользу, использовать что-л. с выгодой

    to turn anthropological knowledge to practical uses - использовать антропологические знания в практических целях

    6. to turn smb. (on)to smth.
    1) использовать, занимать кого-л. для чего-л.

    to turn all available hands (on)to the job of cleaning up - использовать все свободные руки на уборке (помещения и т. п.); бросить всех свободных работников на уборку (помещения и т. п.)

    2) приобщить кого-л. к чему-л., убедить кого-л. в чём-л.

    to turn smb. to one's own views - убедить кого-л. в правильности своих взглядов; внушить кому-л. свои взгляды

    7. to turn to smb. (for smth.) обращаться к кому-л. (за чем-л.)

    to turn to the secretary for information - обратиться за справкой к секретарю

    to turn to smb. for help [for support, for advice] - обращаться к кому-л. за помощью [за поддержкой, за советом]; искать у кого-л. помощи [поддержки, совета]

    the child turned to its mother for comfort - ребёнок искал утешения у матери

    8. to turn smb., smth. (in)to smb., smth. превращать кого-л., что-л. в кого-л., что-л., делать кого-л., что-л. кем-л., чем-л.

    to turn smb. into a coward - делать из кого-л. труса, превращать кого-л. в труса

    to turn sunlight directly into electricity - непосредственно преобразовывать солнечный свет в электричество

    the drawing room was turned into a study - гостиная была превращена /переделана/ в кабинет, гостиная стала служить кабинетом

    9. to turn (in)to smb., smth. превращаться в кого-л., что-л.; становиться кем-л., чем-л.

    the rain turned (in)to sleet - дождь превратился /перешёл/ в мокрый снег

    the puzzled look turned quickly to one of understanding - озадаченный взгляд быстро сменился понимающим

    10. to turn smth. into smth.
    1) обменивать что-л. на что-л., обращать что-л. во что-л.

    she turned her eggs into cash - она продала яйца и выручила (хорошие) деньги

    2) переводить на другой язык

    how would you turn this passage? - как вы переведёте этот отрывок?

    3) перефразировать, сформулировать иначе
    11. to turn smth. against smb., smth. обращать что-л. против кого-л., чего-л.

    they turned his argument against him - они обратили его аргументы против него самого

    his own criticism was turned against him - его собственная критика обернулась против него самого

    12. to turn smb. against smb., smth. восстанавливать кого-л. против кого-л., чего-л.

    they turned his family against him - они восстановили против него его семью

    13. to turn against smb., smth.
    1) восставать против кого-л., чего-л.

    he turned against his former friends - он ополчился на /пошёл против/ своих прежних друзей

    2) обращаться против кого-л., чего-л.

    his words turned against himself - его слова обернулись против него самого

    14. to turn smb. from /out of, off/ smth., to turn smb. to /into/ smth. прогонять, выгонять, выпускать кого-л. откуда-л., куда-л.

    to turn one's son from /out of/ the house - выгнать сына из дома

    to turn the cat into the cellar for the night - выгонять или выпускать кота на ночь в погреб

    15. to turn smb. from smth. /from doing smth./ отвратить кого-л. от чего-л.; помешать кому-л. делать что-л.

    to turn smb. from his duty - отвлекать кого-л. от исполнения своего долга

    when once he has made up his mind, nothing will turn him from it - если уж он что задумал, ничто не заставит его изменить своего решения

    16. to turn on /upon/ smth.
    1) зависеть от чего-л., держаться на чём-л.

    great events often turn upon very small circumstances - большие события часто зависят от очень мелких обстоятельств

    the success of the picnic turns on the weather - успех пикника будет зависеть от погоды

    2) вращаться около чего-л.; сосредоточиться на чём-л.

    the debate did not turn upon any practical proposition - обсуждение не касалось какого-л. практического предложения

    17. to turn on /upon/ smb. набрасываться на кого-л.
    III А
    1) в сочетании с существительным превращаться, становиться

    to turn soldier [cook, schoolmaster] - стать солдатом [поваром, школьным учителем]

    to turn Christian [Mohammedan] - обратиться в христианство [магометанство]

    both poets turned in the end men of action - оба поэта стали в конце концов людьми действия

    2) в сочетании с прилагательным становиться, делаться

    to turn sulky - помрачнеть; надуться

    2. в сочетании с существительным и прилагательным превращать, делать; приводить в (какое-л.) состояние

    he turned the dog loose - он спустил собаку (с цепи и т. п.) [ср. тж. ♢ ]

    last year's drought turned things worse - прошлогодняя засуха усугубила положение

    the sight turned him green with envy - это зрелище заставило его позеленеть от зависти

    ♢

    to turn short - внезапно остановиться, замереть

    to turn to bay - отбиваться, отчаянно защищаться ( как загнанный зверь)

    to turn tail см. tail1 I ♢

    to turn tail on /upon/ smth. - отказаться от чего-л.; пренебречь чем-л.; предать что-л.

    to turn colour - а) менять цвет; б) краснеть; смущаться в) бледнеть

    to turn turtle см. turtle1 I ♢

    to turn bridle - а) повернуть лошадь назад; б) отступать ( верхом)

    to turn the trick - добиться желаемого эффекта, получить желаемый результат

    to turn the corner - выйти из затруднительного или опасного положения [ср. тж. I 9]

    to turn the scale /the balance/ - а) (at) показывать (какой-л.) вес; весить ( столько-то); hand baggage turned the scale at 60 pounds - ручная кладь потянула 60 фунтов; б) решить вопрос, разрешить сомнения

    to turn the other cheek - а) библ. подставить другую ланиту /щёку/; б) не противиться злу; не отвечать обидчику

    to turn smb.'s brain /mind/ - а) расстраивать, огорчать; б) сводить с ума

    to turn smb.'s head - вскружить кому-л. голову

    to turn head - уст. мужественно сопротивляться

    to turn the /one's/ back - отвернуться, уйти

    to turn smb.'s heart - тронуть, растрогать кого-л.

    to turn the tables on smb. см. table I ♢

    to turn smb.'s flank - обойти /перехитрить/ кого-л. [ср. тж. I 9]

    to turn one's ankle - вывихнуть /подвернуть/ лодыжку /ногу/

    to turn one's coat - изменить своим принципам; перейти в другую партию; «сменить шкуру»

    not to turn a hair - не выказывать нервозности /тревоги/; ≅ и глазом не моргнуть

    to turn the edge /the point/ of smth. - притуплять, смягчать что-л. (критическое замечание и т. п.)

    to turn smb., smth. loose - а) давать волю кому-л., чему-л.; предоставлять кого-л. самому себе; б) разряжать (орудие, пистолет); открывать огонь; в) (on) натравливать кого-л. на кого-л.; [ср. тж. III А 2]

    to turn loose on smb. - набрасываться на кого-л.

    to turn a mountain into a molehill - ≅ делать из мухи слона

    to turn a deaf ear to smb. - не слушать, отказаться выслушать кого-л.

    to turn the /a/ blind eye to smth. - закрывать глаза на что-л.

    to turn a blind eye to smb.'s philanderings - закрывать глаза на чьи-л. похождения

    to turn the cold shoulder to /on/ smb. - оказывать кому-л. холодный приём

    to turn one's /a/ hand to smth. - заняться каким-л. делом, приступить к работе

    he can turn his hand to almost anything - он умеет делать почти всё; ≅ у него золотые руки

    to turn one's hand upon smb. - уст. убить кого-л.

    to turn smb., smth. to ridicule - подвергать кого-л., что-л. насмешкам, осмеивать кого-л., что-л.

    to turn one's back on /upon/ smth. - а) отвернуться, уйти от чего-л.; we turn our backs on winter - мы прощаемся с зимой; б) пренебрегать кем-л. или чем-л.; предавать кого-л. или что-л.; to turn one's back on history - забыть уроки истории; to turn one's back on one's own people - предать свой народ

    to turn smth. on its head - перевернуть что-л. вверх дном, поставить что-л. (с ног) на голову

    to turn smb. from the door - не пустить кого-л. на порог, отказать кому-л. в гостеприимстве

    to turn smb. round one's little finger - помыкать кем-л.; ≅ вить верёвки из кого-л.

    to turn smb. adrift in the world - бросить кого-л. на произвол судьбы

    not to know where /which way/ to turn - а) не знать, как поступить; б) не знать, где преклонить голову; [ср. тж. I 6, 2)]

    it turns my stomach - меня от этого тошнит /воротит/

    to turn smth. inside out - выворачивать наизнанку

    the wind turned my umbrella inside out - ветер вывернул мой зонт наизнанку

    to turn smth. upside down /topsy-turvy/ - переворачивать что-л. вверх дном

    robbers had turned the room upside down - грабители перевернули в комнате всё вверх дном

    to turn upside down /topsy-turvy/ - опрокидываться, переворачиваться вверх дном

    НБАРС > turn

  • 7 near cash

    !
    гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
    The UK's public spending framework is based on several key principles:
    "
    consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
    " "
    the judgement of success by policy outcomes rather than resource inputs;
    " "
    strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
    "
    the proper costing and management of capital assets to provide the right incentives for public investment.
    The Government sets policy to meet two firm fiscal rules:
    "
    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
    "
    the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
    Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
    Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)
    "
    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
    "
    Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.
    More information about DEL and AME is set out below.
    In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.
    Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.
    Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.
    There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.
    AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.
    AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.
    AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.
    Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.
    Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.
    Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
    "
    Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
    "
    Within the Resource Budget DEL, departments have separate controls on:
    "
    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
    "
    The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.
    The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.
    The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.
    Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.
    The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
    "
    provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
    " "
    enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
    " "
    introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
    "
    not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.
    To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.
    A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
    "
    an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
    " "
    an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
    " "
    to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
    "
    further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
    The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
    Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
    The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
    Technical Notes explain how performance against each PSA target will be measured.
    To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
    This document was updated on 19 December 2005.
    Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
    ————————————————————————————————————————
    "
    GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
    "
    ————————————————————————————————————————
    GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
    ————————————————————————————————————————
    GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

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