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goods on which duties have been paid

  • 1 goods on which duties have been paid

    Деловая лексика: товары, оплаченные пошлиной

    Универсальный англо-русский словарь > goods on which duties have been paid

  • 2 goods on which duties have been paid

    товары, оплаченные пошлиной

    Англо-русский экономический словарь > goods on which duties have been paid

  • 3 goods

    [ɡudz]
    agricultural goods сельскохозяйственная продукция agricultural goods сельскохозяйственные товары ascertained goods индивидуализированный товар attached goods описанные товары badly damaged goods сильно поврежденный товар bonded goods грузы на приписном складе таможни bonded goods товары на таможенном складе, не оплаченные пошлиной branded goods товар с торговым знаком bulk goods массовый груз bulk goods навалочный груз bulk goods наливной груз bulk goods насыпной груз bulk goods оптовые товары bulky goods громоздкий груз carload goods вагонная партия товаров catalogue-listed goods товары, указанные в каталоге goods (the goods) улики, вещественные доказательства, изобличающие преступника, поличное; to catch with the goods поймать с поличным commercial goods коммерческие товары commercial goods товары для торговли commission goods комиссионные товары commodity goods промышленные товары complementary goods дополняющие товары consigned goods товар, отправленный на консигнацию consigned goods товары, отправленные на консигнацию consignment goods консигнационные товары goods pl товар; товары, иногда груз, багаж; fancy goods модный товар; consumer goods потребительские товары consumer goods потребительские товары consumption goods потребительские товары contraband goods контрабандные товары convenience goods товары повседневного пользования, продаваемые дешево и с удобствами для покупателей conventional trainload goods обычные товары, перевозимые по железной дороге cut-price goods товар по сниженной цене cut-price goods уцененный товар damaged goods испорченные товары damaged goods поврежденные товары dangerous goods опасные товары dispatch goods товары, подлежащие отправке display goods выставлять товары display goods показывать товары distressed goods товар, на который наложен арест dry goods pl мануфактура, галантерея dry goods текстильные товары durable goods товары длительного пользования dutiable goods товары, подлежащие обложению пошлиной duty paid goods товары с оплаченной пошлиной duty-free goods беспошлинные товары duty-free goods товары, не облагаемые пошлиной economic goods дешевые товары essential goods товары первой необходимости exhibit goods выставлять товары exported goods экспортируемые товары express goods груз, отправляемый большой скоростью express goods срочная поставка товаров goods pl товар; товары, иногда груз, багаж; fancy goods модный товар; consumer goods потребительские товары fancy goods галантерейные товары fancy goods модные товары fine goods товар высокого качества foreign goods зарубежные товары fragile goods хрупкие товары free goods природные блага free goods товары, не облагаемые пошлиной free-listed goods товары, не облагаемые пошлиной fungible goods вещи, определяемые родовыми признаками general goods товар общего назначения generic goods товар общего назначения goods багаж goods pl вещи, имущество; goods and chattels личные вещи goods вещи goods груз goods движимость goods изделия goods продукция goods pl товар; товары, иногда груз, багаж; fancy goods модный товар; consumer goods потребительские товары goods товар goods товары goods (the goods) требуемые, необходимые качества; именно то, что нужно; he has the goods он вполне компетентен goods (the goods) улики, вещественные доказательства, изобличающие преступника, поличное; to catch with the goods поймать с поличным goods грузовой, товарный; багажный; goods circulation товарное обращение goods pl вещи, имущество; goods and chattels личные вещи goods at reduced prices товары по сниженным ценам goods for resale товары для перепродажи goods for trade and industry товары для торговли и промышленности goods in bond товары на таможенном складе, не оплаченные пошлиной goods in bulk бестарный груз goods in bulk груз насыпью goods in bulk неупакованный товар goods in custody clause пункт о хранении товара goods in process незавершенное производство goods in transit товары в пути goods in transit транзитные товары goods in transit транзитный груз goods in transit insurance транспортное страхование грузов goods of first order товары первого сорта goods of non-commercial character некоммерческие товары goods of sound merchantable quality товары, выгодные для продажи goods on consignment товары на депонировании goods on which duties have been paid товары, оплаченные пошлиной green goods pl свежие овощи green goods pl амер. фальшивые бумажные деньги handling stolen goods закон.наказ. укрывательство похищенного goods (the goods) требуемые, необходимые качества; именно то, что нужно; he has the goods он вполне компетентен household goods бытовые товары household goods предметы домашнего обихода identified goods индивидуализированные товары import goods импортные товары imported goods импортные товары imported goods импортный товар industrial goods промышленные товары inferior goods низкосортный товар inferior goods товар низкого качества intermediate goods полуфабрикаты intermediate goods промежуточные товары investment goods инвестиционные товары investment goods капитальные товары investment goods основной капитал investment goods средства производства investment goods товары производственного назначения joint goods продукты комплексного производства light industrial goods товары легкой промышленности low-grade goods низкосортный товар luxury goods предметы роскоши manufactured finished goods готовая продукция промышленного назначения manufactured finished goods готовые промышленные изделия manufactured goods промышленные товары manufactured goods товары промышленного назначения manufactured goods pl фабрикаты, промышленные товары measurement goods суд. объемный груз measurement: goods goods товары, плата за перевозку которых взимается не по весу, а по размеру narrow goods pl ленты, тесьма (и т. п.) nondurable consumer goods потребительские товары кратковременного пользования nondurable goods товары кратковременного пользования nondurable household goods хозяйственные товары кратковременного пользования nonessential goods второстепенные товары nonessential goods товары, не являющиеся предметом первой необходимости nonmerchantable goods товар, не подлежащий продаже normal goods стандартные товары packaged goods расфасованные товары packaged goods упакованные товары packed goods упакованный товар palletized goods грузы на поддонах palletized goods изделия на поддонах palletized goods пакетированный груз perishable goods скоропортящийся груз perishable goods скоропортящийся товар pharmaceutical goods фармацевтические товары piece goods ткани в кусках piece goods штучный товар prestige goods престижные товары production goods инвестиционные товары production goods капитальные товары production goods основной капитал production goods средства производства production goods товары производственного назначения quality goods товар высокого качества rejected goods забракованный товар repossessed goods товары, полученные обратно в собственность return goods возвращенный товар returned goods возвращенный товар scarce goods дефицитные товары seized goods конфискованные товары semidurable consumer goods потребительские товары с ограниченным сроком пользования semifinished goods полуфабрикаты shop-soiled goods товар, потерявший товарный вид slow goods pl груз малой скорости slow goods неходовой товар smuggled goods контрабандные товары soft goods pl текстильные изделия soiled goods испачканные товары sound goods доброкачественный товар specific goods индивидуально определенный товар specific goods товар, определенный индивидуальными признаками spot goods наличный товар spot goods товар по кассовым сделкам spot goods товар с немедленной сдачей spot: spot = spot goods goods attr. наличный; имеющийся на складе; spot cash наличный расчет; spot goods наличный товар; товар с немедленной сдачей staple goods массовые товары staple goods основные товары stolen goods похищенные товары stolen goods украденные товары stored goods складированные товары stored goods товары, находящиеся на хранении stranded goods товары, выброшенные на берег substitute goods взаимозаменяемые товары substitute goods суррогат substitute goods товар-заменитель surplus goods избыточные товары tangible goods физический товар trainload goods товары, перевозимые по железной дороге transit goods транзитный груз unascertained goods неиндивидуализированные товары unascertained goods неиндивидуализированный товар uncleared goods товар, не очищенный от пошлин unsolicited goods незаказанный товар warehoused goods складированные товары weight goods тяжелые грузы white goods полотняные товары wholesale goods оптовые товары

    English-Russian short dictionary > goods

  • 4 товары, оплаченные пошлиной

    1) General subject: goods out of band (на таможне), goods out of bond (на таможне)

    Универсальный русско-английский словарь > товары, оплаченные пошлиной

  • 5 atender

    v.
    1 to attend to (satisfacer) (petición, ruego).
    El doctor atendió a Ricardo The doctor attended Richard.
    La maestra atendió mis súplicas The teacher attended my pleas.
    2 to look after (cuidar de) (necesitados, invitados).
    ¿le atienden? are you being served?
    3 to pay attention (estar atento).
    El alumno atendió y sacó mejor nota The student paid attention and got...
    4 to take care of, to see after.
    La esposa atendió a su marido The wife took care of her husband.
    * * *
    Conjugation model [ ENTENDER], like link=entender entender
    1 (servir - cliente) to serve, attend to, see to
    ■ ¿ya la atienden a usted? are you being served?
    2 (cuidar) to take care of, look after
    3 (negocio) to take care of; (teléfono) to answer
    4 (consejo, advertencia) to heed, pay attention to; (ruego, deseo, protesta) to attend to; (instrucción) to follow, carry out
    1 (prestar atención) to pay attention (a, to), attend (a, to)
    ■ atiende, que te concierne a ti pay attention, this concerns you
    2 (cumplir con) to meet (a, -), fulfil (US fulfill) (a, -)
    3 (tener en cuenta) to bear in mind
    \
    atender por to answer to the name of
    ■ el perro perdido atiende por "Canelo' the dog answers to the name of "Canelo"
    * * *
    verb
    1) to take care of, look after
    * * *
    1. VT
    1) (=ocuparse de)
    a) [+ asunto] to deal with
    b) [+ paciente] to look after

    están atendiendo a los animales heridos — they are looking after o seeing to o caring for the injured animals

    2) (=recibir) to see
    3) (Com)
    a) [+ cliente] [en tienda] to serve; [en oficina] to see

    ¿lo atienden, señor? — are you being served, sir?

    siéntese, enseguida la atenderán — take a seat, they'll see you in a minute

    b) [+ consulta, negocio, oficina] [como encargado] to run; [como trabajador] to work in

    atiendo la recepción cuando la secretaria no está — I work in reception o I man the reception desk when the secretary is not there

    4) (=prestar atención a) [+ ruego, petición] to respond to, comply with frm; [+ necesidades, demanda] to meet; [+ compromiso, obligación] to fulfil; [+ reclamaciones, protesta, queja] to deal with; [+ aviso, consejo] to heed

    Señor, atiende nuestras súplicas — (Rel) Lord, heed our prayers

    5) (Telec) [+ teléfono, llamada] to answer
    6) (Mec) [+ máquina] to supervise
    7) LAm (=asistir a) to attend, be present at
    2. VI
    1) (=prestar atención) to pay attention

    ahora, a ver si atendéis, que esto es importante — now, pay attention, this is important

    • atender a algo/algn — to listen to sth/sb

    ¡tú atiende a lo tuyo! — mind your own business!

    • atendiendo a — [+ criterio, datos] according to; [+ situación, circunstancias] bearing in mind, considering

    atendiendo a las circunstancias, lo recibiré personalmente — given the circumstances, I will see him in person, bearing in mind o considering the circumstances, I will see him in person

    razón 3)
    2) (=ocuparse de)

    • atender a — [+ detalles] to take care of; [+ necesidades, demanda] to meet

    atender a un giro — to honour o (EEUU) honor a draft

    atender a una orden o pedido — (Com) to attend to an order

    3) (Com) (=servir) to serve

    ¿quién atiende aquí? — who's serving here?

    4)

    extraviado caniche blanco; atiende por Linda — lost: white poodle; answers to the name of Linda

    5) (Telec) [+ teléfono, llamada] to answer
    6) (Mec) [+ máquina] to supervise
    * * *
    1.
    verbo intransitivo
    1)
    a) ( prestar atención) to pay attention

    atender a algo/alguien — to pay attention to something/somebody

    atiéndeme cuando te hablo — listen to me o pay attention when I'm talking to you

    atender a algo — a compromisos/gastos/obligaciones to meet something

    c) (tener en cuenta, considerar)

    atender a algo: atendiendo a su estado de salud... given his state of health o bearing in mind his state of health...; atendiendo a sus instrucciones — in accordance with your instructions

    2) atender por (frml) ( llamarse)
    2.
    1)
    a) < enfermo>

    ¿qué médico la atiende? — which doctor usually sees you?

    b) < cliente> to attend to, see to; ( en tienda) to serve

    ¿la están atendiendo? — are you being served?

    c) < asunto> to deal with; < llamada> to answer; < demanda> to meet
    2) <consejo/advertencia> to listen to, heed (frml)
    3.
    atenderse v pron (AmL)

    atenderse con alguien: ¿con qué médico se atiende? — which doctor usually sees you?

    * * *
    = cover, serve, take + care of, tend, nurse, meet.
    Nota: Verbo irregular: pasado y participio met.
    Ex. This started in 1980, and has around forty members who receive some support to cover telephone charges.
    Ex. This broader consideration of descriptive cataloguing problems serves to set a context for the consideration of cataloguing problems associated with nonbook materials.
    Ex. The matter of bulk is well taken care of by improved microfilm.
    Ex. The flow of production dependent upon rows of clattering machines tended by tired children.
    Ex. The author also evokes the story of the wolf who nursed Romulus and Remus in order to suggest the barbarity of Renaissance Rome.
    Ex. There may be a threat of over-capacity; if so, this could be met by diversification, an enlargement of the SLIS role.
    ----
    * atender a = cater for/to, look after, provide for, cope with, care (about/for), attend to, pay + attention to.
    * atender a invitados = entertain + guests.
    * atender a una demanda = cater for/to + interest.
    * atender a una necesidad = meet + need, speak to + need.
    * atender a una petición = service + request.
    * atender las necesidades = provide for + needs.
    * atender quejas = handle + complaints.
    * atender una demanda = cater for/to + demand.
    * atender una necesidad = address + need, cover + requirement, fulfil + requirement, serve + need.
    * atender una petición de información = satisfy + request for information.
    * * *
    1.
    verbo intransitivo
    1)
    a) ( prestar atención) to pay attention

    atender a algo/alguien — to pay attention to something/somebody

    atiéndeme cuando te hablo — listen to me o pay attention when I'm talking to you

    atender a algo — a compromisos/gastos/obligaciones to meet something

    c) (tener en cuenta, considerar)

    atender a algo: atendiendo a su estado de salud... given his state of health o bearing in mind his state of health...; atendiendo a sus instrucciones — in accordance with your instructions

    2) atender por (frml) ( llamarse)
    2.
    1)
    a) < enfermo>

    ¿qué médico la atiende? — which doctor usually sees you?

    b) < cliente> to attend to, see to; ( en tienda) to serve

    ¿la están atendiendo? — are you being served?

    c) < asunto> to deal with; < llamada> to answer; < demanda> to meet
    2) <consejo/advertencia> to listen to, heed (frml)
    3.
    atenderse v pron (AmL)

    atenderse con alguien: ¿con qué médico se atiende? — which doctor usually sees you?

    * * *
    = cover, serve, take + care of, tend, nurse, meet.
    Nota: Verbo irregular: pasado y participio met.

    Ex: This started in 1980, and has around forty members who receive some support to cover telephone charges.

    Ex: This broader consideration of descriptive cataloguing problems serves to set a context for the consideration of cataloguing problems associated with nonbook materials.
    Ex: The matter of bulk is well taken care of by improved microfilm.
    Ex: The flow of production dependent upon rows of clattering machines tended by tired children.
    Ex: The author also evokes the story of the wolf who nursed Romulus and Remus in order to suggest the barbarity of Renaissance Rome.
    Ex: There may be a threat of over-capacity; if so, this could be met by diversification, an enlargement of the SLIS role.
    * atender a = cater for/to, look after, provide for, cope with, care (about/for), attend to, pay + attention to.
    * atender a invitados = entertain + guests.
    * atender a una demanda = cater for/to + interest.
    * atender a una necesidad = meet + need, speak to + need.
    * atender a una petición = service + request.
    * atender las necesidades = provide for + needs.
    * atender quejas = handle + complaints.
    * atender una demanda = cater for/to + demand.
    * atender una necesidad = address + need, cover + requirement, fulfil + requirement, serve + need.
    * atender una petición de información = satisfy + request for information.

    * * *
    atender [E8 ]
    vi
    A
    1 (prestar atención) to pay attention
    atiende, que esto es importante pay attention, this is important
    atender A algo/algn to pay attention TO sth/sb
    lo explicó pero nadie le atendió he explained it but nobody paid any attention to him o paid him any attention
    atiéndeme cuando te hablo listen to me o pay attention when I'm talking to you
    no atendía a sus obligaciones he was not meeting o fulfilling his obligations
    no tiene tiempo para atender a todos sus compromisos she does not have time to fulfill o meet all her commitments
    no pudo atender a sus deberes he was unable to carry out his duties
    no disponemos de recursos para atender a estos gastos we do not have the resources to meet these costs
    el dinero alcanzará para atender a sus necesidades más urgentes the money will be sufficient to meet their most pressing needs
    3 (tener en cuenta, considerar) atender A algo:
    atendiendo a su estado de salud se le hizo pasar enseguida given his state of health o bearing in mind his state of health they let him go straight in
    los premios fueron otorgados atendiendo únicamente a la calidad de las obras the prizes were awarded purely on the quality of the works
    atendiendo a sus instrucciones/pedido in accordance with your instructions/order
    4
    (prestar un servicio): el doctor no atiende los martes the doctor does not see anyone on Tuesdays
    en esa tienda/ese restaurante atienden muy mal the service is very bad in that store/restaurant
    ¿quién atiende aquí? who's helping here? ( AmE), who's serving here? ( BrE)
    (responder): atiende por (el nombre de) Sinda she answers to the name of Sinda
    ■ atender
    vt
    A
    1 ‹enfermo›
    ¿a usted qué médico la atiende? which doctor usually sees you?, which doctor do you usually see?
    el médico que atendió a mi madre durante su enfermedad the doctor who treated my mother while she was sick
    los atendieron enseguida en el hospital they were seen immediately at the hospital
    está en cama y no tiene quien lo atienda he's laid up in bed and has no one to look after him
    tiene que haber alguien en casa para atender a los niños someone has to be in the house to take care of o look after the children
    2 ‹cliente› to attend to, see to; (en una tienda) to serve
    ¿la atienden? are you being served?
    tienes que sacar número para que te atiendan (en una tienda) you have to take a number and wait your turn; (en una oficina) you have to take a number and wait until you are called o wait to be seen
    el Sr Romero no lo puede atender en este momento I'm afraid Mr Romero can't see you o is unavailable at the moment
    no sabe atender a sus invitados he doesn't know how to look after his guests
    3 ‹asunto› to deal with; ‹llamada› to answer; ‹demanda› to meet
    nunca atienden el teléfono they never answer the telephone
    B ‹consejo/advertencia› to listen to, heed ( frml)
    ( AmL) atenderse CON algn: ¿con qué médico se atiende? which doctor usually sees you?, which doctor do you usually see?
    * * *

     

    atender ( conjugate atender) verbo intransitivo

    atender a algo/algn to pay attention to sth/sb
    b) ( cumplir con) atender a algo ‹a compromisos/gastos/obligaciones› to meet sth



    en esa tienda atienden muy mal the service is very bad in that store
    verbo transitivo
    1
    a) ‹ paciente›:

    ◊ ¿qué médico la atiende? which doctor usually sees you?;

    los atendieron enseguida en el hospital they were seen immediately at the hospital;
    no tiene quien lo atienda he has no one to look after him

    ( en tienda) to serve;
    ◊ ¿la están atendiendo? are you being served?

    c) ‹ asunto› to deal with;

    ‹ llamada› to answer;
    ‹ demanda› to meet
    2 ‹consejo/advertencia› to listen to
    atenderse verbo pronominal (AmL):
    ◊ ¿con qué médico se atiende? which doctor usually sees you?

    atender
    I verbo transitivo to attend to, help
    (una solicitud) to agree to
    II vi (escuchar) to pay attention [a, to]

    ' atender' also found in these entries:
    Spanish:
    contienda
    - cuidar
    - despachar
    - razón
    - sacrificar
    - atienda
    - señorita
    - vigilar
    English:
    attend
    - attend to
    - cater
    - deal with
    - man
    - minister
    - nurse
    - pressing
    - serve
    - answer
    - care
    - deal
    - look
    - mind
    - reason
    - see
    - tend
    - wait
    * * *
    ♦ vt
    1. [satisfacer] [petición, ruego] to agree to;
    [consejo, instrucciones] to heed;
    no pudieron atender sus súplicas they couldn't answer her pleas;
    2. [cuidar de] [necesitados, invitados] to look after;
    [enfermo] to care for; [cliente] to serve;
    el doctor que atendió al accidentado the doctor who treated the accident victim;
    ¿qué médico te atiende normalmente? which doctor do you normally see?;
    atiende la farmacia personalmente she looks after the chemist's herself;
    vive solo y sin nadie que lo atienda he lives alone, without anyone to look after him;
    ¿me puede atender alguien, por favor? could somebody help o serve me, please?;
    ¿lo atienden?, ¿lo están atendiendo? are you being served?;
    en esta tienda te atienden muy bien the service in this shop is very good;
    me temo que el director no puede atenderlo en este momento I'm afraid the manager isn't available just now;
    la operadora atiende las llamadas telefónicas the operator answers the phone calls
    3. [tener en cuenta] to keep in mind
    4. Anticuado [esperar] to await, to wait for
    ♦ vi
    1. [estar atento] to pay attention (a to);
    lo castigaron porque no atendía en clase he was punished for not paying attention in class;
    ¡cállate y atiende de una vez! shut up and pay attention o listen!;
    no atiendes a las explicaciones que te hacen tus invitados you're not paying attention to what your guests are saying
    2. [considerar]
    atendiendo a… taking into account…;
    atendiendo a las circunstancias, aceptaremos su candidatura under the circumstances, we will accept your candidacy;
    atendiendo a las encuestas, necesitamos un cambio radical de línea if the opinion polls are anything to go by, we need a radical change of policy;
    la clasificación atiende únicamente a criterios técnicos the table only takes into account technical specifications, the table is based purely on technical specifications;
    le enviamos la mercancía atendiendo a su petición following your order, please find enclosed the goods requested;
    atender a razones: cuando se enfada, no atiende a razones when she gets angry, she refuses to listen to reason
    3. [ocuparse]
    no puedo atender a todo I can't do everything (myself);
    en esta tienda atienden muy mal the service in this shop is very poor;
    ¿quién atiende aquí? who's serving here?
    4. [llamarse] [animal]
    atender por to answer to the name of;
    el perro atiende por el nombre de Chispa the dog answers to the name of Chispa;
    su nombre es Manuel, pero en la cárcel atiende por Manu his real name is Manuel, but they call him Manu in jail
    * * *
    I v/t
    1 a enfermo look after
    2 en tienda attend to, serve
    II v/i
    1 pay attention (a to)
    2
    :
    que atiende por el nombre de … whose name is …; who answers to the name of …
    * * *
    atender {56 } vt
    1) : to help, to wait on
    2) : to look after, to take care of
    3) : to heed, to listen to
    : to pay attention
    * * *
    1. (prestar atención) to pay attention [pt. & pp. paid]
    2. (en una tienda) to serve
    ¿ya la atienden? are you being served?
    3. (recibir) to see [pt. saw; pp. seen]
    4. (ocuparse de) to deal with [pt. & pp. dealt]
    5. (contestar) to answer
    ¿puedes atender al teléfono? can you answer the phone?

    Spanish-English dictionary > atender

  • 6 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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