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1 incurred debt
hutang banyak sekali -
2 incurred debt of taxes
incurred debt of taxesimpostos devidos. -
3 debt incurred by sb
Englisch-Deutsch Fachwörterbuch der Wirtschaft > debt incurred by sb
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4 incur
[in'kə:]past tense, past participle - incurred; verb1) (to bring (something unpleasant) on oneself: to incur someone's displeasure.) cair em2) (to become liable to pay (a debt): to incur enormous debts.) contrair* * *in.cur[ink'ə:] vt incorrer, atrair sobre si, expor-se. incurred debt of taxes impostos devidos. to incur a penalty ficar sujeito a penalidade. to incur debts fazer dívidas. -
5 incur
in'kə:past tense, past participle - incurred; verb1) (to bring (something unpleasant) on oneself: to incur someone's displeasure.) incurrir en, provocar2) (to become liable to pay (a debt): to incur enormous debts.) contraertr[ɪn'kɜːSMALLr/SMALL]1 (blame, anger) incurrir en, provocar2 (debt, expense) contraer, incurrir en3 (injury, loss) sufrir4 (risk) correrv.• acarrear v.• contraer v.(§pres: -traigo, -traes...) pret: -traj-•)• incurrir v.• incurrir en v.ɪn'kɜːr, ɪn'kɜː(r)transitive verb - rr- (frml) \<\<anger/censure\>\> provocar*, incurrir en (frml); \<\<risk\>\> correr; \<\<penalty\>\> acarrear; \<\<damage/loss/injury\>\> sufrir; \<\<debt/liability\>\> contraer*; \<\<expense\>\> incurrir en (frml)[ɪn'kɜː(r)]VT [+ debt, obligation] contraer; [+ expense, charges] incurrir en; [+ loss] sufrir; [+ anger] provocar* * *[ɪn'kɜːr, ɪn'kɜː(r)]transitive verb - rr- (frml) \<\<anger/censure\>\> provocar*, incurrir en (frml); \<\<risk\>\> correr; \<\<penalty\>\> acarrear; \<\<damage/loss/injury\>\> sufrir; \<\<debt/liability\>\> contraer*; \<\<expense\>\> incurrir en (frml) -
6 incur
- rr- sich (Dat.) zuziehen [Unwillen, Ärger]incur debts/expenses/risks — Schulden machen/Ausgaben haben/Risiken eingehen
* * *[in'kə:]past tense, past participle - incurred; verb* * *in·cur<- rr->[ɪnˈkɜ:ʳ, AM -ˈkɜ:r]vt▪ to \incur sth1. FIN, ECON etw hinnehmen müssen [o erleiden]to \incur costs sich dat Unkosten aufladento \incur debt Schulden machenexpenses \incurred entstandene [o anfallende] Kostento \incur losses Verluste erleiden2. (bring upon oneself) etw hervorrufen3. (make oneself liable to)to \incur the risk of a penalty das Risiko einer Geldstrafe eingehen* * *[ɪn'kɜː(r)]vt1) anger, injury, displeasure sich (dat) zuziehen, auf sich (acc) ziehen; penalty belegt werden mit; risk eingehen, laufento incur the wrath of sb — jds Zorn auf sich (acc) ziehen
other expenses incurred — weitere Auslagen or Ausgaben pl
* * *incur a fine sich eine Geldstrafe zuziehen;incur debts WIRTSCH Schulden machen, in Schulden geraten;incur liabilities WIRTSCH Verpflichtungen eingehen;incur losses WIRTSCH Verluste erleiden2. sich einer Gefahr etc aussetzen* * *- rr- sich (Dat.) zuziehen [Unwillen, Ärger]incur debts/expenses/risks — Schulden machen/Ausgaben haben/Risiken eingehen
* * *v.etwas auf sich laden ausdr.etwas auf sich ziehen ausdr.geraten in v.sich etwas zuziehen ausdr. -
7 incur
(blame, loss, penalty) s'exposer à, encourir; (debt) contracter; (losses) subir; (expenses) engager;∎ the expenses incurred les dépenses encourues;∎ to incur sb's wrath s'attirer les foudres de qn►► Accountancy incurred expenditure, incurred expenses dépenses fpl engagées -
8 incur
[in'kə:]past tense, past participle - incurred; verb1) (to bring (something unpleasant) on oneself: to incur someone's displeasure.) udsætte sig for; pådrage sig2) (to become liable to pay (a debt): to incur enormous debts.) pådrage sig* * *[in'kə:]past tense, past participle - incurred; verb1) (to bring (something unpleasant) on oneself: to incur someone's displeasure.) udsætte sig for; pådrage sig2) (to become liable to pay (a debt): to incur enormous debts.) pådrage sig -
9 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
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10 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
11 loss
1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон•- net loss- loss on property due to earthquake, storm, flood, fire -
12 claim
1. сущ.1)а) эк., юр. требование, претензия, притязание (на что-л.)ATTRIBUTES:
territorial claims — территориальные претензии [притязания\]
б) фин., юр. требование (право на активы, принадлежащие другому лицу, напр., на заложенные активы, на активы умершего лица)See:administrative claim, equity claim, general claim, postpetition claim, prepetition claim, secured claim, specific claim, unsecured claim, proof of claim, lienв) страх. страховое требование (требование выплаты страхового возмещения в соответствии с условиями страхового полиса в том числе по государственному социальному страхованию)COMBS:
to put in [submit\] a claim — выставить требование о выплате страхового возмещения
Syn:See:closed claim, death claim 1), dental claim, fraudulent claim, gross claims, in-network claim, incurred but not reported, incurred claims, long-tail claims, medical claim, net claims, open claim, out-of-area claim, out-of-network claim, outstanding claim, paid claims, reinsurance claim, reopened claim, reported claims, Associate in Claims, affidavit of claim, claim agent, claim broker, claim consultant, claim duration, claim manager, claim supervisor, claims adjustment, claims administration, claim administrator, claims administrator, claims agent, claims bordereau, claims broker, claims consultant, claims department, claims determination, claim examiner, claims expenses, claims experience, claims frequency, claims handler, claims history, claims inspector, claims investigation, claims investigator, claims leader, claims management, claims manager, claims processing, claims ratio, claims representative, claims reserve, claims services, claims settlement, claims severity, claims supervisor, claims adjusting company, claims equalisation reserve, no claims bonus, no claims certificate, claims-made coverage, Claims and Underwriting Exchange, Xchanging Claims Services, insurance money, insured event, claim-freeг) эк. заявление, требование (напр. о выделении дополнительных финансовых средств)ATTRIBUTES:
COMBS:
The union put a 6% wage claim. — Профсоюз выставил требование о шестипроцентном повышении заработной платы.
д) юр. право (на что-л.); (законная) претензияATTRIBUTES:
He has no legal claim to the property. — Он не имеет прав на имущество.
2) юр. иск, жалоба; претензия, рекламацияCOMBS:
claim in return, counter claim — встречное требование; встречный иск
to make [to lodge\] a claim against (smb.) — возбуждать иск против (кого-л.), подавать жалобу на (кого-л.)
Syn:See:advertising claim 2), death claim 2), liability claim, long-tail claims, medical claim, product liability claim, claim agent 1) Foreign Claims Settlement Commission3) общ. утверждение, заявлениеhis claims to the contrary notwithstanding — несмотря на то, что он утверждает обратное
The Leader of the Council was asked to comment on press claims that the auditor has found errors in his returns of expenses. — Главу совета попросили прокомментировать заявления прессы о том, что аудитор обнаружил ошибки в его отчетах о расходовании средств.
See:4)а) доб., преим. амер. и австр. участок земли, отведенный под разработку недрб) доб., преим. амер. и австр. заявка на отвод участка2. гл.1) юр. предъявлять права (на что-л.)2) юр., эк. предъявлять претензию, требовать компенсации (право какого-л. лица требовать от другого лица возмещения убытков, вызванными действиями последнего)You are entitled to claim interest on late payments. — У вас есть право требовать уплаты процентов за просроченные платежи.
The Government has introduced legislation to give businesses a statutory right to claim interest if another business pays its bills late.
See:3) страх. требовать выплаты (требовать выплаты по страховому полису в связи с наступлением страхового случая)Can you claim on your household insurance if the tiles on your roof are stolen? — Можете ли вы потребовать выплаты страхового возмещения по вашему полису страхования дома, если похищена черепица с вашей крыши?
The premiums are reduced by fifty per cent if you don't claim on the policy. — (Страховые) премии уменьшаются на 50%, если вы не обращаетесь с требованиями о выплате страхового возмещения по полису.
See:
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1) требование (платежа, возмещения, компенсации); 2) право (напр., право на изобретение, защищаемое патентом); 3) актив; 4) претензия.* * *иск; правопритязание; претензия (страх.); требование; рекламация; платежное требование; убыток (страх.). . Словарь экономических терминов .* * *предъявляемое в судебном или арбитражном порядке требование, вытекающее из принадлежащего истцу права в силу договора или других предусмотренных в законе оснований см. suit-----претензия, заявление, жалоба по поводу ненадлежащего выполнения обязательств по различным основаниям (в отношении количества, качества товаров, просрочки поставки и т. д.)-----требование о возмещении убытков, уплате штрафа, устранении дефектов в продукции и повышении ее качества, об улучшении качества страховых услуг----------for debtпредъявляемое в судебном или арбитражном порядке требование кредитора к заемщику относительно возврата ссуды или долга, выполнения долгового обязательства -
13 loss ratio
1) эк. коэффициент убыточности (экономический показатель, характеризующий отношение общей суммы убытка или убытка по какому-л. определенному типу операций к соответствующей базовой величине; напр., отношение убытков от невозврата выданных кредитов к общей сумме выданных кредитов)2) страх. коэффициент убыточности (отношение суммы оплаченных в течение данного периода страховых требований или подлежащих оплате страховых требований к страховым премиям, заработанным за данный период; при расчете коэффициента к величине страховых требований может прибавляться сумма расходов страховщика по урегулированию соответствующих страховых требований)Syn:See:dividend ratio, expense ratio, combined ratio, paid losses, incurred losses, incurred loss ratio, earned premium, loss adjustment expense, loss adjustment expense ratio, loss and loss adjustment expense ratio, insurance claim, gross loss ratio, net loss ratio
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коэффициент убытков: отношение всех выплат страховой компании по страховым требованиям клиентов (ее убытков) к сумме полученных премий (за год); см. bad debt.* * ** * *отношение претензий, оплаченных или подлежащих оплате, к заработанным премиям2. убыточностьотношение суммы оплаченных убытков за определенный период к нетто-премии за тот же период----- -
14 incur
in'kə:past tense, past participle - incurred; verb1) (to bring (something unpleasant) on oneself: to incur someone's displeasure.) pådra seg, utsette seg for2) (to become liable to pay (a debt): to incur enormous debts.) pådra seg/stifte gjeldverb \/ɪnˈkɜː\/pådra seg, utsette seg for, rammes av -
15 loss
nљteta; gubitak• bad debt losses gubici zbog nenaplaćenih potraћivanja• capital loss kapitalni gubitak• catastrophe loss katastrofalna љteta• catastrophic loss gubitak zbog nepogoda• consequential loss neizravni gubitak• constructive total loss izvedeni potpuni gubitak• covered loss pokriveni gubitak• direct loss izravni gubitak• expected loss očekivani gubitak• incurred loss nastala љteta• indirect loss neizravni gubitak• loss adjustment expense troљak obrade љteta• loss cost cijena gubitaka• loss frequency čestota љtete/gubitka• loss given default gubitak nastao zbog neispunjenja obvezeBilj.: Gubitak nastao zbog toga љto druga ugovorna strana nije ispunila svoju obvezu• loss in nominal value gubitak nominalne vrijednosti• loss in real value gubitak realne vrijednosti• loss mitigation arrangement sporazum/aranћman za smanjenje gubitka• loss of liquidity gubitak likvidnosti• loss prevention engineer inћenjer za sprečavanje gubitaka• loss ratio kvota љtete• loss reserve kvota pričuva za љtete• loss-sharing agreement sporazum/ugovor o dijeljenju gubitka• loss-sharing pool udruga/udrћenje imovine radi dijeljenja gubitakaBilj.: Gotovina, vrijednosni papiri ili ostali oblici imovine koje sudionici u sustavu unaprijed daju i koji se čuvaju u sustavu kako bi se osiguralo da će obveze koje nastanu iz sporazuma o dijeljenju gubitka biti ispunjene• loss-sharing rule pravilo dijeljenja gubitka• loss incurred but not reported nastala, a neprijavljena љteta• loss of interest commission and other outlays gubitak kamatne provizije i ostali izdaci• paid loss nadoknađena љteta• partial loss djelomični gubitak, djelomična љteta• percentile loss gubitak postotka• permissible loss ratio dopuљtena kvota љtete• profit or loss brought forward prenesena dobit ili gubitak• provisions for credit losses or loss reserves rezerviranja za gubitke po kreditima, pričuve za gubitke po nenaplativim kreditima• realised loss ostvareni gubitak• stop loss obustava gubitaka• ultimate net loss krajnji neto gubitak• unexpected losses neočekivani gubici• unallocated loss expense neraspoređeni troљkovi љtetaEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > loss
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16 incur
[ɪn'kəː(r)]vtexpenses, loss ponosić (ponieść perf); debt zaciągać (zaciągnąć perf); disapproval, anger wywoływać (wywołać perf)* * *[in'kə:]past tense, past participle - incurred; verb1) (to bring (something unpleasant) on oneself: to incur someone's displeasure.) ściągnąć na siebie2) (to become liable to pay (a debt): to incur enormous debts.) zaciągnąć -
17 loss
сущ.1) общ. потеря, пропажа, утратаSee:abnormal loss, normal loss, loss of income, compensation for loss of earnings, compensation for loss of office2)а) общ. убыток, ущерб, урон, потеряheavy [severe\] loss — большой [крупный\] убыток
See:consequential loss, deadweight loss, direct loss, maximum possible loss, maximum probable loss, partial loss, total loss, loss assessorб) учет убыток ( превышение затрат над доходами)to operate at loss — работать с отрицательной прибылью [с убытком, в убыток\]
The company operated at a loss last year. — В прошлом году компания работала в убыток.
See:book loss, contingent loss, exchange loss, extraordinary losses, net loss, operating loss, realized loss, tax loss, trading loss, translation loss, loss per share, profit and loss statement, cost, income, profitв) банк. убыток ( потери от списания безнадежных долгов)See:г) эк., торг., учет убыток (потери от продажи товара или актива по цене ниже цены приобретения или себестоимости)See:д) страх. убыток (сумма, которую страховщик обязан выплатить страхователю в случае наступления события, от которого осуществлялось страхование)See:3) страх. страховой случай; наступление [реализация\] страхового случая; реализация страхового риска (наступление предусмотренного условиями договора страхования события, от которого осуществляется страхование и с наступлением которого возникает обязанность страховщика выплатить страховое возмещение)See:4) убытки, потериа) мн., учет (кредит, списанный как невозвратный)See:б) мн., учет ( сокращение собственного капитала)Ant:See:в) бирж. убытки, проигрыш (убыток, полученный в результате неблагоприятного исхода игры на бирже, напр., в случае покупки финансовых активов в ожидании повышения их цены с тем, чтобы продать дороже, и падения цены этих активов вопреки прогнозу игрока)Ant:See:
* * *
убыток: 1) убыток от превышения затрат над доходами; 2) убытки от природного бедствия, несчастного случая и т. д.; 3) потеря, пропажа; 4) снижение стоимости актива, цены акции или финансового инструмента; см. losses.* * *. наступление события, против которого осуществлялось страхование. Во время С.с. страхователь обязан принять меры к спасению и сохранению застрахованного имущества, относясь к нему так, как если бы оно не было застраховано. Страховщик обязан возместить страхователю его расходы по предотвращению и уменьшению убытка от С.с. определяются аварийным комиссаром или агентами 'Ллойда', сюрвейерской фирмы, страхового агентства. т.е. юридическими или физическими лицами, специализирующимися на осмотре аварийного имущества. . Потеря. Убыток. Ущерб. Словарь экономических терминов 1 .* * *утрата, например, страховым обществом в виде недополучения денежных ресурсов из-за сокращения числа страхователей как прямой результат низкого качества страховых услуг данного страховщика -
18 contingent liability
1) Общая лексика: непредвиденное потенциальное обязательство, непредвиденное обязательство, условный долг, Условное обязательства в качестве задолженности по счетам компании, которые могут или не м (This is recorded as a debt on a company's accounts which may or may not be incurred, depending on a court case.)2) Юридический термин: условная обязанность3) Бухгалтерия: условная задолженность (кредиторская задолженность, которая может возникнуть в будущем в зависимости от исхода события, имевшего место в прошлом)4) Страхование: обусловленная ответственность, страхование ответственности контрагентов, условная ответственность5) Биржевой термин: возможное обязательство6) Банковское дело: обязательство, появляющееся в результате совершенных операций, потенциальное обязательство, условное обязательство (выполняемое при определённых условиях)7) Деловая лексика: обязательство появляющееся в связи с дальнейшими обстоятельствами -
19 profitable investment
бизн.прибыльное капиталовложение (прибыльные капиталовложения)выгодное вложение капиталаприбыльное инвестированиеАнгло-русский универсальный дополнительный практический переводческий словарь И. Мостицкого > profitable investment
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20 obligation
n1) обязанность2) обязательство; долг•to be in breach of one's obligations — нарушать свои обязательства
to be under an obligation — быть связанным обязательством; быть обязанным
to carry out / to discharge an obligation — выполнять обязательство
to have international obligations under the mandate — иметь международные обязательства согласно мандату
to pull back from one's obligations — отказываться от выполнения своих обязательств
to release smb from an obligation — освобождать кого-л. от обязательства
to shrink from one's obligations — уклоняться от своих обязательств
- administrative obligationsto withdraw one's security obligations — отказываться от дальнейшей гарантии безопасности (какой-л. страны и т.д.)
- allied obligations
- army obligation
- breach of obligations
- contractual obligations
- counterpart obligations
- debt-service obligations
- dereliction of obligations
- express obligations
- external obligations
- financial obligation
- fulfilment of contractual obligations
- incurred obligations
- inter-allied obligations
- international obligations
- legal obligations
- long-term obligation
- military obligations
- moral obligation
- mutual treaty obligations
- obligations incumbent upon smb
- obligations vis-a-vis a friendly state
- observance of contractual obligations
- primary obligation
- reparation obligation
- respect for the obligations
- security obligations
- short-term obligation
- slaving obligations
- solemn obligation
- statutory obligation
- suspension of one's obligations
- treaty obligations
- unliquidated obligations
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См. также в других словарях:
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Debt Fatigue — When a debtor stops making payments on his or her debts and starts spending again after being overwhelmed by the amount of debt incurred and the seeming futility of the debt repayment process (the overall amount of debt owed does not appear to… … Investment dictionary
Debt Bomb — This occurs when a major financial institution, such as a multinational bank, defaults on its obligations that causes disruption not only in the financial system of the institution s home country, but also in the global financial system as a… … Investment dictionary
debt outstanding subject to limitation — obligations incurred by the Treasury subject to the statutory debt limit set by Congress. Until World War 1, a specific amount of debt was authorized for each separate security issue. Beginning with the Second Liberty Loan Act of 1917, the nature … Financial and business terms
