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1 Investment Canada
орг.межд. эк., фин., канад. Инвестиционная Канада*, Бюро Канады по инвестициям* (создано в 1985 г. для контроля за поглощением крупных канадских компаний иностранными инвесторами и учреждением иностранных компаний на территории Канады, а также для стимулирования прямых иностранных инвестиций)Syn:See: -
2 Investment Canada
межд. эк., фин., канад. Инвестиционная Канада*, Бюро Канады по инвестициям* (создано в 1985 г. для контроля за поглощением крупных канадских компаний иностранными инвесторами и учреждением иностранных компаний на территории Канады, а также для стимулирования прямых иностранных инвестиций)Syn:See:The new English-Russian dictionary of financial markets > Investment Canada
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3 Investment Canada Act
док.межд. эк., фин. закон Канады "Об инвестициях"* (принят в 1985 г.; нацелен на стимулирование прямых иностранных инвестиций в Канаду и защиту от потенциально неблагоприятных для канадской экономики поглощений крупных компаний иностранными инвесторами)See: -
4 Investment Canada Act
межд. эк., фин. закон Канады "Об инвестициях"* (принят в 1985 г.; нацелен на стимулирование прямых иностранных инвестиций в Канаду и защиту от потенциально неблагоприятных для канадской экономики поглощений крупных компаний иностранными инвесторами)See:The new English-Russian dictionary of financial markets > Investment Canada Act
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5 Investment Canada Act
1) Общая лексика: Закон Канады по инвестициям ( принят в 1985 г., нацелен на стимулирование прямых иностранных инвестиций в Канаду и защиту от потенциально неблагоприятных для канадской экономики поглощений крупных2) Юридический термин: Федеральный Закон об Инвестициях (Один из законов, регулирующий деятельность компаний во всех провинциях Канады, кроме Квебека (здесь действует Гражданский Закон) -
6 Investment Review Division of Industry Canada
орг.межд. эк., фин., канад. = Investment CanadaАнгло-русский экономический словарь > Investment Review Division of Industry Canada
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7 Investment Review Division of Industry Canada
межд. эк., фин. = Investment CanadaThe new English-Russian dictionary of financial markets > Investment Review Division of Industry Canada
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8 investment
сущ.1) эк., часто мн. инвестиция, капиталовложение, капитальное вложениеа) (ресурсы, вкладываемые в создание производственных или потребительских благ; как правило, имеется в виду вложение денег, но могут подразумеваться также материальные или трудовые ресурсы; в русском языке часто употребляется во множественном числе)to attract investment into [to\] a region — привлекать инвестиции в регион
to attract investment from individual, bank and corporate investors — привлекать инвестиции со стороны индивидуальных, банковских и корпоративных инвесторов
Our aim is not only to attract investment to the UK but to keep it here too. — Наша цель не только привлечь инвестиции в Великобританию, но и удержать и их в стране.
France attracts 9% of all foreign investment in OECD countries. — Франция привлекает 9% всех иностранных инвестиций в странах ОЭСР.
investment market — инвестиционный рынок, рынок инвестиций
See:alternative investment, brownfield investment, capital investment, cash investment, cash-equivalent investment, collective investments, current asset investment, debt investment 3), direct investment, domestic investment, environmental investment, equity investment 2) б), financial investment, fixed asset investment, follow-up investment, foreign investment, greenfield investment, industrial investments, intangible investment, international investment, inventory investment, leveraged investment, money market investment, mutual investments, passive investments, portfolio investment, real estate investment, real investment, shared investment, strategic investment, tangible investment, unquoted investment, viatical investment, assumed investment return, guaranteed investment contract, investment adviser, investment analyst, investment bond, investment insurance, investment manager, investment position, return on investment, investment-linked annuity, investor, investee, reinvestment, disinvestmentб) (инструмент, с помощью которого осуществляется вложение средств, напр., облигация, акция и т. п.)You can choose funds that invest in money market investments such as treasury bills, income investments such as bonds, or equity investments such as stocks of large corporations. — Вы можете выбрать фонды, которые вкладывают средства в инвестиционные инструменты денежного рынка (напр., казначейские векселя), в доходные инвестиционные инструменты (напр., облигации) или в долевые инвестиционные инструменты (напр., акции крупных корпораций).
Syn:See:debt investment 2), equity investment 2), а hybrid investment, investment advertisement, investment advertising, investment market, life of investment2) эк. инвестирование, вложение (помещение капитала в физические или финансовые активы с целью получения прибыли)to carry out investment — осуществлять инвестиции [капиталовложения\]
to promote investment — стимулировать инвестиции [капиталовложения\]
See:continuing investment, ethical investment, investment banker, investment broker, investment company, investment dealer, investment group, investment policy, investment trust, Canada Pension Plan Investment Board, before-tax rate of return, hoarding, consumption3) общ. затраты, вложения (затраты какого-л. ресурса)The work also requires a huge investment of time. — Работа также требует огромных затрат времени.
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капиталовложение (инвестиция): 1) помещение средств в финансовые активы для получения процентов и дивидендов, а также в надежде на рост стоимости активов; подразумевается, что сохранность основной суммы инвестиций имеет принципиальное значение (в отличие от спекуляции); инвестиции могут быть финансовыми (вложение денег) или состоять в усилиях, затраченном времени; 2) покупка машин, оборудования, недвижимости.* * ** * *Инвестиция, инвестирование. . Словарь экономических терминов .* * *1. совокупность затрат, реализуемых в форме долгосрочных вложений капитала в промышленность, сельское хозяйство, транспорт и др. с отсроченной отдачей2. вложение капитала внутри страны или заграницей в предприятия промышленности, транспорта и т. п. с целью получения прибыли -
9 Canada Pension Plan Investment Board
орг.сокр. CPP Investment Board, CPPIB страх., канад. Инвестиционный совет Канадского пенсионного плана* (организация, осуществляющая управление инвестированием средств Канадского пенсионного плана с целью максимизации инвестиционного дохода и тем самым обеспечения возможности выполнения обязательств плана по выплате пенсий; создана в 1997 г.)See:Англо-русский экономический словарь > Canada Pension Plan Investment Board
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10 Canada Pension Plan
прогр.сокр. CPP страх., эк. тр., канад. Канадский пенсионный план, Канадская пенсионная программа* (негосударственная пенсионная программа, финансируемая за счет взносов работников, работодателей и самозанятых; дополняет государственную пенсионную программу)See: -
11 foreign investment
фин. иностранные [заграничные, зарубежные\] инвестиции, иностранные [заграничные, зарубежные\] капиталовложенияSyn:See:foreign investment enterprise, direct foreign investment, net foreign investment, domestic investment, Convention on the Settlement of Investment Disputes between States and Nationals of Other States, Committee on Foreign Investment in the United States, Foreign Investment Advisory Service, International Centre for Settlement of Investment Disputes, Investment Canada, Multilateral Investment Guarantee Agency, outward investment, inward investment, international investment, multinational investment, Calvo clause, capital export neutrality, investment climate, investment risk, investment guarantee
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иностранные (заграничные) инвестиции: 1) капиталовложения резидентов и правительства данного государства в активы в другом государстве; 2) инвестиции нерезидентов на территории данного государства.* * ** * *иностранные инвестиции; инвестиции за границей. . Словарь экономических терминов .* * * -
12 foreign direct investment
сокр. FDI фин. прямые иностранные инвестиции (инвестиции в приобретение доли в собственном капитале предприятий, осуществляемые резидентами данной страны за рубежом или нерезидентами в данной стране)Syn:See:foreign direct investment enterprise, indirect investment, capital account, international capital flows, foreign investment enterprise, Multilateral Investment Guarantee Agency, greenfield investment, brownfield investment, OLI Paradigm, foreign portfolio investment, host country, tariff jumping, Guidelines on the Treatment of Foreign Direct Investment, Investment Canada Act
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прямые иностранные инвестиции: 1) покупка нерезидентами контрольных пакетов акций в компаниях данного государства (в отличие от портфельных инвестиций в неконтрольные пакеты ликвидных ценных бумаг); 2) совместные предприятия между резидентами и нерезидентами данного государства.Англо-русский экономический словарь > foreign direct investment
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13 foreign investment
фин. иностранные [заграничные, зарубежные] инвестиции, иностранные [заграничные, зарубежные] капиталовложенияSyn:See:The new English-Russian dictionary of financial markets > foreign investment
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14 Foreign Investment Review Agency
орг.сокр. FIRA межд. эк., фин., канад. Управление регулирования иностранных инвестиций*, Агентство наблюдения за иностранными инвестициями* (создано в 1975 г. для контроля за поглощениями крупных канадских компаний иностранными инвесторами и учреждением иностранных компаний на территории Канады; в 1985 г. заменено организацией "Инвестиционная Канада")See:* * *Англо-русский экономический словарь > Foreign Investment Review Agency
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15 CPP Investment Board
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16 act
1. сущ.1) общ. дело, поступок, деяние; действие, актcondemn the attack as an act of mindless violence — осудить нападение как акт бессмысленного насилия
criminal act — преступное деяние [действие\], преступление
See:2)а) юр. (законодательный) акт, закон, постановлениеStock Exchange Act — закон "О фондовой бирже"
Act of Congress — закон, принятый конгрессом
Act of Parliament — закон, принятый парламентом
under the act — по закону, в соответствии с законом
under the Bankruptcy Act — по закону [в соответствии с законом\] "О банкротстве"
See:Act of Congress, Act of Parliament, uniform act, Restrictive Trade Practices Act, 1974 Trade Act, Act of Settlement 1700, Administration of Estates Act 1925, African Growth and Opportunity Act, Agricultural Trade Act, Agricultural Trade Development and Assistance Act, Americans with Disabilities Act, Andean Trade Preference Act, Andean Trade Promotion and Drug Eradication Act, Appellate Jurisdiction Act 1876, Arms Export Control Act, Bank Export Services Act, Bills of Lading Act 1855, Buy American Act, Byrnes Act, Canada Act 1982, Cargo Preference Act, Caribbean Basin Economic Recovery Act, Carriage of Goods by Sea Act, Carriage of Goods by Sea Act 1971, Carriage of Goods by Sea Act 1992, Carriage of Goods by Sea Act of 1936, Carriage of Goods by Water Act, Civil Rights Act of 1866, Civil Service Reform Act of 1978, Companies Act 1985, Competition Act 1998, Continued Dumping and Subsidy Offset Act, Courts Act 1971, Criminal Justice and Public Order Act 1994, Crown Proceedings Act 1947, Customs Act, Customs Modernization Act, Data Protection Act 1998, Edge Act, Employment Act 1980, Employment Protection Act 1975, European Communities Act 1972, Equal Employment Opportunity Act of 1972, Equal Pay Act, Export Administration Act, Export Trading Company Act, Fair Labor Standards Act, Financial Services Act 1986, Food Stamp Act, Foreign Agents Registration Act, Foreign Bank Supervision Enhancement Act, Foreign Corrupt Practices Act, Foreign Trade Antitrust Improvements Act, Foreign Trade Zones Act, Freedom of Information Act 2000, FTZ Act, Government of Ireland Act 1920, Hatch Act, Harter Act, Hawley-Smoot Tariff Act, Health and Safety at Work etc. Act 1974, House of Lords Act 1999, Human Rights Act 1998, Immigration Act 1971, Income and Corporation Taxes Act 1988, Industrial Relations Act 1988, Interception of Telecommunications Act 1985, Interception of Telecommunications Act 1985, International Banking Act, International Emergency Economic Powers Act, Investigatory Powers Act 2000, Investment Canada Act, Life Peerages Act 1958, Local Government Act 1972, Local Government Act 1992, Ministerial and Other Salaries Act 1975, Mod Act, North American Free Trade Agreement Implementation Act, National Health Service Reorganization Act 1973, Obscene Publications Act 1964, Official Secrets Act 1989, Omnibus Trade And Competitiveness Act, Organic Act of Guam, Parliament Act 1949, Parliamentary Commissioner Act 1967, Parliamentary Constituencies Act 1986, Peerages Act 1963, Pensions Act 1995, Pitt's Health and Morals of Apprentices Act 1802, Police and Criminal Evidence Act, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000, Political Parties, Elections and Referendums Act 2000 I 1. 2), Political Parties, Elections and Referendums Act 2000 I 1. 2)б) юр., амер. (используется как технический термин, обозначающий законопроект, принятый одной из палат в виде окончательного законопроекта)See:в) юр. акт, (официальный) документ, постановление (напр., официально зафиксированное решение какой-л. комиссии)See:2. гл.1) общ. действовать, предпринимать определенные действия; делать что-л.; принимать участие (в каком-л. деле и т. д.)to act for [on\] behalf of smb. — действовать от чьего-л. имени
to act on behalf of — действовать от чьего-л. имени, представлять кого-л.
to act by deputy — действовать через заместителя [представителя\]
to act on [upon\] smth. — действовать в соответствии с чем-л.
to act on [upon\] an order — действовать по приказу
to act from [out of\] smth. — действовать исходя из чего-л.
They should act to solve the problem. — Им следует действовать, чтобы решить проблему.
It is time to act. — Пора действовать.
He was quick to act. — Он сразу же откликнулся.
2) общ. работать, служить, действовать (в качестве кого-л.), выполнять функцииto act as smb's replacement — замещать кого-л.
She currently acts as accountant. — В данный момент она исполняет функции бухгалтера.
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advance corporation tax Association of Corporate Treasurers* * * -
17 agency
сущ.сокр. agcy1) общ. агентство, орган, учреждение, организация, бюро, служба, ведомствоATTRIBUTES:
Syn:See:administrative agency, distribution agency, enforcement agency, executive agency, federal agency, independent agency 1), international agency, quasi-official agency, private agency, public agency, regional agency, regulatory agency, specialized agency, support agency, welfare agency, Advanced Research Projects Agency, Agency for Cultural and Technical Cooperation, Agency for Francophony, Agency for Healthcare Research and Quality, Agency for Instructional Television, Agency for International Development, Agency for Toxic Substances and Disease Registry, Arms Control and Disarmament Agency, Army Audit Agency, Canada Border Services Agency, Canada Customs and Revenue Agency, Canada Revenue Agency, Central Intelligence Agency, Defense Advanced Research Projects Agency, Defense Commissary Agency, Defense Contract Audit Agency, Defense Contract Management Agency, Defense Information Systems Agency, Defense Intelligence Agency, Defense Legal Services Agency, Defense Logistics Agency, Defense Security Cooperation Agency, Defense Threat Reduction Agency, Environmental Protection Agency, European Research Coordination Agency, Farm Service Agency, Federal Emergency Management Agency, Foreign Investment Review Agency, International Atomic Energy Agency, International Development Cooperation Agency, International Energy Agency, Japan International Cooperation Agency, Korea Trade-Investment Promotion Agency, Minority Business Development Agency, Missile Defense Agency, Multilateral Investment Guarantee Agency, Mutual Security Agency, National Geospatial-Intelligence Agency, National Imagery and Mapping Agency, National Security Agency, Norwegian Agency for Development Cooperation, Nuclear Energy Agency, Risk Management Agency, Trade and Development Agency, White House Communications Agency, White House Transportation Agency, public body, subagency 1)2) эк. агентство, посредническая организация, организация-посредник (специализирующаяся на предоставлении услуг другим компаниям, напр., рекламных, страховых, информационных и т. п.)recruitment agency — кадровое [рекрутинговое\] агентство
See:CHILD [object\]: advertising agency, canalizing agency, cargo agency, clearing agency, collection agency, credit repair agency, customs agency, export credit agency, financing agency, forwarding agency, insurance agency, mercantile agency, national numbering agency, port agency, rating agency, sales agency, selling agency, shipping agency, ships agency CHILD [scope\]: a la carte agency, full-service agency, limited-service agency, single-service agency, agency bill 1), agency commission, agency fee 1)3) общ. посредничество, содействие, поддержка, помощь; действие, деятельность ( в качестве посредника)COMBS:
by the agency of, through the agency of — посредством, при помощи, при содействии (чего-л. или кого-л.)
4) общ. фактор, средство (достижения какого-л. результата)In the 20th century science becomes an agency of destruction. — В 20 в. наука становится разрушительной силой.
5) агентские отношения, поручительство, представительствоа) юр., эк. (взаимоотношения между доверителем (принципалом) и агентом, представляющим интересы первого в различных операциях; в американском праве — юридическая форма предпринимательства)See:agency by estoppel, agency by necessity, agency by appointment, agency by ratification, exclusive agency, general agency, independent agency 2), sole agency, agency account, agency agreement, agency contract, agency fee 2), agency fund, contract of agency, principal 1. 3), agent 1. 1), agent's duties to principal, subagency 2)б) юр., эк., амер. (согласно официальному определению института поручительства в американском праве, имеющемуся во Втором обновленном изложении права: доверительное отношение, проистекающее из выражения согласия одной из сторон доверия другой стороне действовать на вере и под контролем первой стороны и согласия на это второй стороны)See:6) соц. свобода действия (способность людей действовать независимо от ограничений, накладываемых социальной структурой)7) соц. влияние (по Э. Гидденсу: действия людей, способные менять социальное устройство, синоним власти)See:8) мн., фин., амер. = agency security
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agency (Agсy) 1) агентство, государственное учреждение или организация; 2) агент, представитель, посредник; компания или организация, специализирующаяся на предоставлении услуг другим компаниям (реклама, недвижимость, страхование, поиск сотрудников и др.);3) юридические отношения между принципалом и агентом, который представляет интересы первого в различных операциях; 4) агентские услуги: купля-продажа финансовых инструментов или товаров по поручению и за счет клиента; представление интересов принципала агентом; 5) ценные бумаги государственных агентств; = agencies.* * *агентство; агентские отношения; агентские услуги; отношения представительства; агентский договор; договор поручения; поручение; агентская деятельность. . Словарь экономических терминов .* * *1. предпринимательская деятельность, осуществляемая коммерческим агентом2. взаимоотношения между агентом и его патроном -
18 CIC
1) Общая лексика: Министерство гражданства и иммиграции Канады2) Авиация: capacitance index compensator3) Медицина: Certified Infection Control, Clean Intermittent Catheterization, Critical Illness Cash, clinical information center, Certified in Infection Control4) Американизм: Committee For Institutional Cooperation5) Военный термин: CONUS intelligence center, Cadet In Charge, Cadet Instructors Cadre, Change Identification Number, Combat Integration Cell, Combined Intelligence Committee, Computer Intelligence Corps, Content Indicator Codes, Counterintelligence Corps, civil internment camp, combat in cities, combat information center, combat intelligence center, combat intercept control, command information center, commander-in-chief, communications intelligence channel, control and information center, customer identification code, Combat Information Center (Air Force)6) Техника: Center of Counterintelligence, Coverglass Interconnect Cell, cladding integrity control, combat information control, command information computer, common impression cylinder, communications instructor console, compatible integrated circuit, complementary integrated circuit, complex integrated circuit, concrete integrated container, custom integrated circuit7) Шутливое выражение: Chicks In Charge, Chimp In Chief, Chris Is Cool, Comes In Clogged8) Религия: Christans In Combat, Christians In Combat9) Железнодорожный термин: Cedar Rapids and Iowa City Railway10) Юридический термин: Children In Common, Consumer Information Center11) Бухгалтерия: Chartered Investment Counselor12) Страхование: captive insurance company13) Биржевой термин: Chartered Investment Council14) Телекоммуникации: Country Indicator Code, Код идентификации канала15) Сокращение: Caribbean Investment Corporation, Central Intelligence Center, Collision Industry Conference, Combat Information Centre, Combined Intelligence Center, Command Information Centre, Committee on Institutional Cooperation, Commonwealth Information Center, Continental Insurance Company, Counter-Intelligence Corps, Carrier Identification Codes (10XXX codes), Гражданство и Иммиграция Канады (Citizenship and Immigration Canada), Canada-Israel Committee, Chartered Investment Counsel16) Университет: Campus Improvement Committee, Census Industry Center, Computer Integrated Courses, Computers Information Chemistry, The Center For Information And Communications17) Физиология: Crisis intervention clinic18) Электроника: Cascaded Integrated Comb, Cleanroom interface chamber19) Вычислительная техника: CEBus Industry Control, carrier (circuit) identification code, commercial Internet carrier, Coordination and Information Center (CSNET), Coordination and Information Center (CSNet), Carrier Identification Codes (Telephony, 10XXX codes)20) Банковское дело: Комитет по регулированию выпуска ценных бумаг (Великобритания; Capital Issues Committee)21) Транспорт: Completely In The Canal22) Деловая лексика: Census Industry Classification, Customer Interaction Center23) Образование: Classroom Intervention Center24) Инвестиции: Capital Issues Committee25) Сетевые технологии: carrier identification code, circuit identification code, commercial Internet carriers26) Полимеры: Continuous Impregnated Compound27) Программирование: Cancel If Close28) Акустика: калибровка инжекцией заряда (Charge Injection Calibration)29) Золотодобыча: «уголь-в-колоннах», осаждение золота из раствора в колоннах, carbon-in-column30) Расширение файла: Communication Intelligence Channel31) Должность: Certified Insurance Counselor32) Чат: Chat In Character33) Правительство: Cadet Instructor Cadre34) NYSE. Carson, Inc.35) Аэропорты: Chico, California USA36) Программное обеспечение: Crystal Information Communication37) Федеральное бюро расследований: Counter Intelligence Corps of the U.S. Army -
19 cic
1) Общая лексика: Министерство гражданства и иммиграции Канады2) Авиация: capacitance index compensator3) Медицина: Certified Infection Control, Clean Intermittent Catheterization, Critical Illness Cash, clinical information center, Certified in Infection Control4) Американизм: Committee For Institutional Cooperation5) Военный термин: CONUS intelligence center, Cadet In Charge, Cadet Instructors Cadre, Change Identification Number, Combat Integration Cell, Combined Intelligence Committee, Computer Intelligence Corps, Content Indicator Codes, Counterintelligence Corps, civil internment camp, combat in cities, combat information center, combat intelligence center, combat intercept control, command information center, commander-in-chief, communications intelligence channel, control and information center, customer identification code, Combat Information Center (Air Force)6) Техника: Center of Counterintelligence, Coverglass Interconnect Cell, cladding integrity control, combat information control, command information computer, common impression cylinder, communications instructor console, compatible integrated circuit, complementary integrated circuit, complex integrated circuit, concrete integrated container, custom integrated circuit7) Шутливое выражение: Chicks In Charge, Chimp In Chief, Chris Is Cool, Comes In Clogged8) Религия: Christans In Combat, Christians In Combat9) Железнодорожный термин: Cedar Rapids and Iowa City Railway10) Юридический термин: Children In Common, Consumer Information Center11) Бухгалтерия: Chartered Investment Counselor12) Страхование: captive insurance company13) Биржевой термин: Chartered Investment Council14) Телекоммуникации: Country Indicator Code, Код идентификации канала15) Сокращение: Caribbean Investment Corporation, Central Intelligence Center, Collision Industry Conference, Combat Information Centre, Combined Intelligence Center, Command Information Centre, Committee on Institutional Cooperation, Commonwealth Information Center, Continental Insurance Company, Counter-Intelligence Corps, Carrier Identification Codes (10XXX codes), Гражданство и Иммиграция Канады (Citizenship and Immigration Canada), Canada-Israel Committee, Chartered Investment Counsel16) Университет: Campus Improvement Committee, Census Industry Center, Computer Integrated Courses, Computers Information Chemistry, The Center For Information And Communications17) Физиология: Crisis intervention clinic18) Электроника: Cascaded Integrated Comb, Cleanroom interface chamber19) Вычислительная техника: CEBus Industry Control, carrier (circuit) identification code, commercial Internet carrier, Coordination and Information Center (CSNET), Coordination and Information Center (CSNet), Carrier Identification Codes (Telephony, 10XXX codes)20) Банковское дело: Комитет по регулированию выпуска ценных бумаг (Великобритания; Capital Issues Committee)21) Транспорт: Completely In The Canal22) Деловая лексика: Census Industry Classification, Customer Interaction Center23) Образование: Classroom Intervention Center24) Инвестиции: Capital Issues Committee25) Сетевые технологии: carrier identification code, circuit identification code, commercial Internet carriers26) Полимеры: Continuous Impregnated Compound27) Программирование: Cancel If Close28) Акустика: калибровка инжекцией заряда (Charge Injection Calibration)29) Золотодобыча: «уголь-в-колоннах», осаждение золота из раствора в колоннах, carbon-in-column30) Расширение файла: Communication Intelligence Channel31) Должность: Certified Insurance Counselor32) Чат: Chat In Character33) Правительство: Cadet Instructor Cadre34) NYSE. Carson, Inc.35) Аэропорты: Chico, California USA36) Программное обеспечение: Crystal Information Communication37) Федеральное бюро расследований: Counter Intelligence Corps of the U.S. Army -
20 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining.
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