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1 Penalty Interest Payments
Accounting: PIPУниверсальный русско-английский словарь > Penalty Interest Payments
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2 Separately Traded Residual And Interest Payments
Accounting: STRIPУниверсальный русско-английский словарь > Separately Traded Residual And Interest Payments
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3 interest cover
FinThe amount of earnings available to make interest payments after all operating and nonoperating income and expenses—except interest and income taxes—have been accounted for.EXAMPLEInterest cover is regarded as a measure of a company’s creditworthiness because it shows how much income there is to cover interest payments on outstanding debt.It is expressed as a ratio, comparing the funds available to pay interest—earnings before interest and taxes, or EBIT—with the interest expense. The basic formula is:EBIT /interest expense = interest coverage ratioIf interest expense for a year is $9 million, and the company’s EBIT is $45 million, the interest coverage would be:45 million /9 million = 5:1The higher the number, the stronger a company is likely to be. A ratio of less than 1 indicates that a company is having problems generating enough cash flow to pay its interest expenses, and that either a modest decline in operating profits or a sudden rise in borrowing costs could eliminate profitability entirely. Ideally, interest coverage should at least exceed 1.5; in some sectors, 2.0 or higher is desirable.Variations of this basic formula also exist. For example, there is:Operating cash flow + interest + taxes/ interest = Cash-flow interest coverage ratioThis ratio indicates the firm’s ability to use its cash flow to satisfy its fixed financing obligations. Finally, there is the fixed-charge coverage ratio, which compares EBIT with fixed charges:EBIT + lease expenses/interest + lease expense = Fixed-charge coverage ratio “Fixed charges”can be interpreted in many ways, however. It could mean, for example, the funds that a company is obliged to set aside to retire debt, or dividends on preferred stock. -
4 сплата відсотків
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5 платежи процентов
Русско-Английский новый экономический словарь > платежи процентов
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6 процентные платежи
interest charges;interest paymentsРусско-английский словарь по страхованию > процентные платежи
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7 Verzinsungsverbot
Verzinsungsverbot n BANK ban on interest payments, ban on the payment of interest, prohibition of interest payments (Vorschrift der Scharia, des islamischen Gesetzes; anders: Zinsnahmeverbot; attention: cf ban on receiving interest)* * *n < Bank> ban on interest payments, prohibition of interest payments (Vorschrift der Scharia, des islamischen Gesetzes) -
8 pago de los intereses
(n.) = interest paymentEx. Debenture holders have the right to receive their interest payments before any dividend is payable to shareholders.* * *(n.) = interest paymentEx: Debenture holders have the right to receive their interest payments before any dividend is payable to shareholders.
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9 компенсационные выплаты
окончательный платёж, окончательная выплата — final payment
выплата наличными; за наличный расчет — cash on payment
Русско-английский большой базовый словарь > компенсационные выплаты
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10 совокупные выплаты
окончательный платёж, окончательная выплата — final payment
выплата наличными; за наличный расчет — cash on payment
Русско-английский большой базовый словарь > совокупные выплаты
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11 Zinszahlungsverbot
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12 obligacionista
f. & m.bondholder (finance).* * *1 bondholder* * *SMF bondholder* * *Ex. Debenture holders have the right to receive their interest payments before any dividend is payable to shareholders.* * *Ex: Debenture holders have the right to receive their interest payments before any dividend is payable to shareholders.
* * *bondholder* * *obligacionista nmfFin bondholder -
13 halvårlige renteterminer
semi-annual interest payments, half-yearly interest payments -
14 процентный
1) ( выражаемый в процентах) percentage (attr)проце́нтный пункт — percentage point
проце́нтное отноше́ние — percentage
2) (связанный с платежами за вложенные, заимствованные средства) interest (attr)проце́нтная ста́вка — interest rate
проце́нтные платежи́ — interest payments
проце́нтный дохо́д — interest yield
проце́нтные бума́ги — interest-bearing securities
проце́нтная надба́вка — rated increase [-s]
проце́нтный заём — interest-bearing loan
проце́нтные облига́ции — interest-bearing bonds
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15 уплата процентов
1) General subject: interest payment2) Law: repayment of interest3) Economy: payment of interest, service (по займам, облигациям)4) Banking: service, accrual of interest (предоставление начисленных процентов в распоряжение клиента)5) EBRD: interest payments -
16 Hypothekenschuldverschreibung
Hypothekenschuldverschreibung
mortgage bond (US) (debenture, Br.);
• Hypothekensubventionierungssystem mortgage subsidy system;
• Hypothekentilgung extinguishment (redemption, discharge, paying off) of a mortgage, repayment of a mortgage debt, mortgage amortization;
• Hypothekenübernahme assuming (assumption) of a mortgage;
• Hypothekenurkunde mortgage deed (certificate);
• Hypothekenvaluta mortgage money;
• restliche Hypothekenvaluta balance outstanding on a mortgage;
• Hypothekenvereinigung pooling of mortgages, tacking;
• Hypothekenvereinigungsanspruch right to tack (Br.);
• Hypothekenvermittler mortgage broker;
• Hypothekenvermittlung mortgage broking;
• Hypothekenverschuldung mortgage indebtedness;
• Hypothekenversicherungsanstalt mortgage insurance company;
• Hypothekenvertrag mortgage transaction;
• Hypothekenverzeichnis statutory register of mortgages;
• Hypothekenverzinsung interest on mortgage;
• Hypothekenvormerkung mortgage caution;
• Hypothekenvorrang priority of a mortgage;
• Hypothekenwert value of a mortgage;
• Hypothekenwerte mortgage papers;
• Hypothekenzinsen mortgage interest (rates);
• Hypothekenzinssatz rate of interest on mortgage loan, mortgage [interest] rate;
• Hypothekenzinszahlungen mortgage interest payments.Business german-english dictionary > Hypothekenschuldverschreibung
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17 выплата
1. discharge2. pay-off3. payout4. paymentокончательный платёж, окончательная выплата — final payment
выплата наличными; за наличный расчет — cash on payment
5. disbursement -
18 подлежащие обложению налогом выплаты
окончательный платёж, окончательная выплата — final payment
выплата наличными; за наличный расчет — cash on payment
Русско-английский большой базовый словарь > подлежащие обложению налогом выплаты
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19 Steuervergünstigung
Steuervergünstigung f STEUER tax concession, tax privilege, tax relief* * *f < Steuer> tax concession, tax privilege, tax relief* * *Steuervergünstigung
tax benefit (allowance, Br., break, US, credit, US, privilege, concession, favo(u)r), tax[ation] relief (Br.);
• angerechnete Steuervergünstigung tax-credit relief (Br.);
• nach fünf Jahren auslaufende Steuervergünstigungen tax taper[ing] to zero after five years;
• auf Doppelbesteuerungsabkommen beruhende Steuervergünstigungen tax-treaty benefits;
• auf 5 - 7 Jahre beschränkte Steuervergünstigung tax taper for five-to-seven year deferral;
• für Hypothekenzinsen gewährte Steuervergünstigung mortgage interest relief (Br.);
• stufenweise gewährte Steuervergünstigung graded tax;
• vorübergehend gewährte Steuervergünstigung transitional relief (Br.);
• unberechtigte Steuervergünstigungen excess relief (Br.);
• Steuervergünstigung für Berufstätige earned-income relief (Br.);
• Steuervergünstigung für Betriebskredite business-credit relief (Br.);
• Steuervergünstigung für im Ausland erzielte Einkünfte foreign tax relief (Br.);
• Steuervergünstigung für Einkünfte aus Gewerbetätigkeit (auf das Erwerbseinkommen) earned-income credit (US) (relief, Br.);
• Steuervergünstigung für Investitionen investment tax credit (US), investment allowance;
• Steuervergünstigungen für langfristige Kapitalanlagen capital investment tax credits (US);
• Steuervergünstigung für Lagerfreibeträge tax-credit stock relief;
• Steuervergünstigungen bei Maschinenanschaffungen tax exemption on equipment or machinery (US);
• Steuervergünstigung für Schuldenrückzahlung relief for debts (Br.);
• Steuervergünstigungen für bezahlte Zinsen tax relief in interest payments (Br.), relief allowable in respect of interest paid (Br.);
• Steuervergünstigungen für gezahlte Zinsen beantragen to claim relief for interest paid on debt (Br.);
• Steuervergünstigungen beseitigen to remove tax perquisites;
• Steuervergünstigungen für Kapitalgewinne drastisch einschränken to cut back drastically on the tax bands for capital gains;
• Steuervergünstigungen ermöglichen to offer beneficial taxation;
• Steuervergünstigungen in Anspruch nehmen to claim (qualify for) tax relief;
• weiterhin die Steuervergünstigungen für Berufstätige in Anspruch nehmen to retain one’s title to earned income relief. -
20 gjeldsrenter
subst. debt interest, debt interest payments subst. interest paid on loans, interest on debts
См. также в других словарях:
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