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legacy costs

  • 1 legacy

    ['legəsɪ] 1. сущ.
    1) наследство; наследие
    Syn:
    2) функции, должность легата ( посла папы римского)
    2. прил.
    устаревший, снятый с производства, но всё ещё находящиеся в эксплуатации, унаследованный

    legacy costs амер.; эк. — унаследованные издержки (расходы на корпоративные пенсии, медицинское страхование бывших сотрудников; особенно обременительны для уменьшающихся компаний)

    Англо-русский современный словарь > legacy

  • 2 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:
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    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
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    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:
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    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
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    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)
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    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
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    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.
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    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.
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    Within the Resource Budget DEL, departments have separate controls on:
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    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
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    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:
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    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
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    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:
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    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;
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    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;
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    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
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    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
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    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
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    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
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    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.
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    Англо-русский экономический словарь > near cash

  • 3 share

    ̈ɪʃɛə I
    1. сущ.
    1) доля, часть;
    квота a share in ≈ доля в( чем-л.) to do one's share ≈ вложить свою долю;
    войти в долю to go shares in smth. with smb. ≈ делиться чем-л. с кем-л. поровну to have a share in the profits ≈ иметь долю в прибыли equal share ≈ равная доля share of the responsibility ≈ доля ответственности fair share full share large share lion's share major share
    2) участие;
    роль All of us had a share in making the decision. ≈ Каждый из нас может участвовать в принятии решения.
    3) акция;
    доля, пай, часть on shares ≈ на паях ordinary shares preference shares
    4) доля, удел, участь She has had her fair share of tragedies in her life. ≈ На ее долю выпало в жизни много трагедий.
    5) дележ, дележка ∙ share and share alike
    2. гл.
    1) а) делить, распределять;
    разделять (тж. share out) to share the money equally between two brothers ≈ поделить деньги поровну между двумя братьями б) делиться to share one's sandwich with smb. ≈ поделиться с кем-л. бутербродом to share one's problems with smb. ≈ поделиться с кем-л. своими проблемами в) разделять (smth. with smb. - с кем-л. что-л.) ;
    использовать совместно to ` a house with four other people ≈ жить в одном доме вместе с четырьмя другими людьми Bill and I shared an office for years. ≈ мы с Биллом работаем в одном офисе уже много лет.
    2) а) участвовать (в чем-л.;
    тж. share in) Shall we share the driving? ≈ Мы по очереди поведем машину? Newspapers help us to share in the events of the outside world. ≈ Газеты помогают нам принимать участие в событиях, происходящих в мире. Syn: participate, partake б) иметь долю или часть;
    быть пайщиком
    3) перен. разделять а) (мнение, вкусы и т. п.) присоединяться I share your opinion. ≈ Я разделяю Ваше мнение. б) (чужое горе и т. п.) сопереживать All your neighbours share in your sorrow at the loss of your son. ≈ Все соседи разделяют Ваше горе в связи с потерей сына. II сущ.;
    с.-х. лемех, сошник( плуга) доля, часть - one's * of the expences чья-л. доля расходов - to get one's due * of smth. получить полагающуюся часть /долю/ чего-л. - he got his full * он получил свою долю сполна - to give due * of the credit воздать должное - to go /to run, to club/ *s (with smb. in smth.) честно поделиться (чем-л. с кем-л.), делить поровну /пополам/ (что-л. с кем-л.) - I'll go *s with you on that dinner расходы по обеду мы с вами разделим поровну - to take /to go/ smth. * and * alike делить поровну /по-братски/ доля, удел - to fall to smb.'s * выпадать на чью-л. долю, стать чьим-л. уделом - I have had my * of worries на мою долю выпало немало злоключений участие, роль - to have /to take, to bear/ a /one's/ * in smth. принимать участие в чем-л. - to take a * in the conversation участвовать в беседе, вступить в разговор - what * had he in their success? какую роль он сыграл в их успехе? - he had no * in the plot он не принимал участия в заговоре - he must bear his * of responsibility он должен нести свою долю ответственности - he has had no small * in framing the destinies of our country он сыграл не последнюю роль в определении судьбы нашей родины акция;
    пай - to hold *s in a company иметь акции какой-л. компании - co-op * пай в кооперативе - * to bearer акция на предъявителя - * certificate акционерный сертификат, свидетельство на акцию - to allot *s распределять акции (по подписке) - *s have fallen курсы акций упали > *s! чур, поровну! > for my * (редкое) что касается меня (тж. * out) делить, распределять - to * smth. equally поделить что-л. поровну - to * smth. among five men поделить что-л. на пять человек /на пятерых/ делить, разделять (с кем-л. что-л.) - to * smth. with smb. (по) делиться чем-л. с кем-л. - to * one's bread with smb. поделиться с кем-л. хлебом - only we two *d this secret только мы двое знали эту тайну - we * everything у нас все общее - let me * your knowledge поделись со мной своими знаниями - the two chemists *d the Nobel prize Нобелевская премия была присуждена совместно этим двум химикам пользоваться совместно - to * a room with smb. жить вместе /в одной комнате/ с кем-л. - to * a table сидеть за одним столом (обедать, работать и т. п.) - to * a bed делить ложе - to * an umbrella идти вдвоем под одним зонтом - we each have a room of our own but we * a bathroom у нас у каждого своя комната, но ванная одна участвовать (в чем-л.), делить - to * (in) the expenses принять участие в расходах, делить расходы - to * responsibility разделять ответственность - he *s responsibility он тоже несет ответственность - to * and * alike участвовать на равных правах - I am ready to * with you in the costs я готов разделить с вами расходы иметь долю или часть;
    быть пайщиком - to * in a firm быть пайщиком фирмы делить (горе, радость и т. п.) - to * smb.'s lot делить с кем-л. судьбу - he *d the same fate его постигла та же участь разделять (чужое горе и т. п.) ;
    сопереживать - to * (in) smb.'s grief разделять чье-л. горе;
    переживать чужое горе как свое разделять (мнение, вкусы и т. п.) - to * smb.'s likes and dislikes разделять вкусы кого-л. - I * your opinion я разделяю ваше мнение, я присоединяюсь к вашему мнению (сельскохозяйственное) лемех, сошник (плуга) A ~ акция, не дающая владельцу права голоса adjusted ~ of labour in national income скорректированная доля труда в национальном доходе bank ~ банковская акция bearer ~ акция на предъявителя beneficial ~ льготная акция bonus ~ бесплатная акция bonus ~ учредительская акция capital ~ акция capital ~ доля капитала в национальном доходе capture market ~ захватывать долю рынка carried ~ перенесенная доля co-ownership ~ доля совместного владения common ~ обычная акция cumulative preference ~ кумулятивная привилегированная акция cumulative ~ кумулятивная акция deferred ~ акция с отсроченным дивидендом employee ~ scheme программа распределения акций среди работников equity per ~ доля собственного капитала, приходящаяся на акцию equity ~ доля акционерного капитала equity ~ обыкновенная акция equity ~ capital акционерный капитал exempt ~ свободный пай founder's ~ отсроченная акция fractional ~ дробная акция fractional ~ частичная акция to go shares (in smth.) (with smb.) делиться (чем-л. с кем-л.) поровну gross ~ общая доля ~ участие;
    he does more than his share of the work он делает больше, чем должен ( или чем от него требуется) ~ доля, часть;
    he has a large share of self-esteem у него очень развито чувство собственного достоинства he would ~ his last penny with me он поделился бы со мной последним пенсом;
    to share a room (with smb.) жить в одной комнате (с кем-л.) home market ~ доля на внутреннем рынке initial ~ первая акция inscribed ~ именная акция investment trust ~ акция инвестиционного фонда issue a ~ выпускать акцию listed ~ акция, котирующаяся на бирже market ~ удельный вес компании в обороте рынка market ~ удельный вес товара в обороте рынка minimum ~ минимальная доля minority shareholders' ~ доля акционеров, не владеющих контрольным пакетом акций multiple voting ~ акция с несколькими голосами mutual fund ~ доля во взаимном фонде new ~ новая акция no-par value ~ акция без фиксированного номинала nominal ~ именная акция nominal ~ разрешенная к выпуску акция nominative ~ именная акция noncash ~ акция, купленная по безналичному расчету nonspecific ~ неоговоренная доля nonvoting ~ акция, не дающая владельцу право голоса oil ~ акция нефтяной компании share акция;
    пай;
    on shares на паях;
    preferred shares привилегированные акции;
    share and share alike на равных правах;
    shares! чур, поровну! ordinary ~ обыкновенная акция, акция с нефиксированным дивидендом outstanding ~ акция, выпущенная в обращение outstanding ~ неоплаченная акция parent ~ акция родительской компании participating preference ~ привилегированная акция участия partner's ~ доля пайщика partnership ~ доля в товариществе partnership ~ доля участия percentage ~ доля в процентах personal ~ личная доля preferential ~ привилегированная акция preferred ordinary ~ привилегированная обыкновенная акция share акция;
    пай;
    on shares на паях;
    preferred shares привилегированные акции;
    share and share alike на равных правах;
    shares! чур, поровну! pro rata ~ пропорциональная доля profit ~ доля прибыли proportional ~ пропорциональная доля quota ~ долевое участие railway ~ акция железнодорожной компании rateable ~ доля собственности, облагаемая налогом reacquired ~ вновь приобретенная акция redeem a ~ выкупать акцию redeemable preference ~ привилегированная акция, подлежащая выкупу redeemable ~ акция, подлежащая выкупу registered mining ~ зарегистрированная акция горнодобывающей компании registered ~ зарегистрированная акция registered ~ именная акция reinsurance ~ доля участия в перестраховании repayment ~ доля погашения retire a ~ выкупать акцию share акция;
    пай;
    on shares на паях;
    preferred shares привилегированные акции;
    share and share alike на равных правах;
    shares! чур, поровну! ~ акция ~ быть пайщиком ~ делить(ся), распределять (тж. share out) ;
    to share money among five men поделить деньги на пять человек;
    they shared the secret они были посвящены в эту тайну ~ делить ~ делиться ~ доля, часть;
    he has a large share of self-esteem у него очень развито чувство собственного достоинства ~ доля, часть ~ доля ~ доля собственности ~ доля участия ~ иметь долю ~ иметь часть ~ лемех, сошник (плуга) ~ пай, участие, доля участия ~ пай ~ разделять (мнение, вкусы и т. п.) ~ вчт. разделять ~ распределять ~ участвовать;
    быть пайщиком (тж. share in) ;
    to share profits участвовать в прибылях ~ участвовать ~ участие;
    he does more than his share of the work он делает больше, чем должен (или чем от него требуется) ~ участие ~ часть he would ~ his last penny with me он поделился бы со мной последним пенсом;
    to share a room (with smb.) жить в одной комнате (с кем-л.) share акция;
    пай;
    on shares на паях;
    preferred shares привилегированные акции;
    share and share alike на равных правах;
    shares! чур, поровну! ~ for own account относить на собственный счет ~ in cooperative доля собственности в кооперативе ~ in cooperative enterprise доля собственности в кооперативном предприятии ~ in excess of par акция стоимостью выше номинала ~ in inheritance доля в наследстве ~ in legacy доля в завещательном отказе движимости ~ in private company доля в акционерном капитале частной компании ~ in profits доля в прибылях ~ in ship доля собственности на судно ~ делить(ся), распределять (тж. share out) ;
    to share money among five men поделить деньги на пять человек;
    they shared the secret они были посвящены в эту тайну ~ of costs доля затрат ~ of dwelling доля домовладения ~ of expenses доля затрат ~ of exports доля экспорта ~ of ownership доля собственности ~ of participation доля участия ~ of payment разделение оплаты( при разделении рабочего места между двумя или более работниками) ~ of payment разделение социальных выплат (например, между государственным и благотворительными фондами) ~ of proceeds доля выручки ~ of profits доля прибыли ~ of profits часть прибыли ~ of result доля результата ~ of stock акция ~ of stock доля в акционерном капитале ~ of the market доля рынка ~ участвовать;
    быть пайщиком (тж. share in) ;
    to share profits участвовать в прибылях share акция;
    пай;
    on shares на паях;
    preferred shares привилегированные акции;
    share and share alike на равных правах;
    shares! чур, поровну! shares: shares акционерный капитал small-denomination ~ акция с низкой номинальной стоимостью subdivided ~ разделенная акция suspend a ~ приостанавливать операции с определенными акциями ~ делить(ся), распределять (тж. share out) ;
    to share money among five men поделить деньги на пять человек;
    they shared the secret они были посвящены в эту тайну tied ~ связанная акция undivided ~ право на долю vendor's ~ доля поставщика vendor's ~ пай продавца во взаимном фонде voting ~ акция, дающая владельцу право голоса wage ~ доля заработной платы( в национальном доходе)

    Большой англо-русский и русско-английский словарь > share

  • 4 TLC

    1) Общая лексика: hum. сокр. Total Luxury Care, внимание и забота (tender loving care), тепло и ласка
    2) Медицина: total lung capacity (ИВЛ)
    3) Американизм: Tax Lien Certificate
    6) Техника: Table Ladder Chair
    9) Юридический термин: Talent Law And Competition, Totally Lost Control, Traffic Light Care
    10) Бухгалтерия: Too Little Cash, Too Little Credit
    12) Автомобильный термин: Toyota Land Cruiser
    13) Ветеринария: Three Legged Cat, Tiger Loving Care
    14) Грубое выражение: Tiny Little Cock, Titillating Lucrative Channel
    15) Телекоммуникации: Transparent Line Control
    16) Сокращение: Through Life Costs, Tonnes, Lifting Capacity, Top Line Co. (USA), Thermal Lubrication Charts
    17) Текстиль: Tenderly Loved Clothing
    19) Физика: Theoretical Length Of Cut
    23) Нефть: temporary loss control
    24) Онкология: Tumescent Liposuction Contouring
    27) Пищевая промышленность: Tasty Little Crackers, Tough Little Center
    30) Экология: threshold limit concentration
    35) Инвестиции: transferable loan certificate
    36) Полимеры: thin-layer chromatography
    37) Химическое оружие: Transport/Launch Canister
    38) Безопасность: Trust Level Control, Twist Lock Control
    39) Расширение файла: Compiled Tool Command Language source code (Geoworks Swat)
    41) Электротехника: transient load characteristic
    42) Фантастика The Legion Clan
    43) Общественная организация: Tennessee Llama Community
    44) Должность: Technology Life Careers
    46) Библиотечное дело: Technology Library Club, Total Library Computerization

    Универсальный англо-русский словарь > TLC

  • 5 tlc

    1) Общая лексика: hum. сокр. Total Luxury Care, внимание и забота (tender loving care), тепло и ласка
    2) Медицина: total lung capacity (ИВЛ)
    3) Американизм: Tax Lien Certificate
    6) Техника: Table Ladder Chair
    9) Юридический термин: Talent Law And Competition, Totally Lost Control, Traffic Light Care
    10) Бухгалтерия: Too Little Cash, Too Little Credit
    12) Автомобильный термин: Toyota Land Cruiser
    13) Ветеринария: Three Legged Cat, Tiger Loving Care
    14) Грубое выражение: Tiny Little Cock, Titillating Lucrative Channel
    15) Телекоммуникации: Transparent Line Control
    16) Сокращение: Through Life Costs, Tonnes, Lifting Capacity, Top Line Co. (USA), Thermal Lubrication Charts
    17) Текстиль: Tenderly Loved Clothing
    19) Физика: Theoretical Length Of Cut
    23) Нефть: temporary loss control
    24) Онкология: Tumescent Liposuction Contouring
    27) Пищевая промышленность: Tasty Little Crackers, Tough Little Center
    30) Экология: threshold limit concentration
    35) Инвестиции: transferable loan certificate
    36) Полимеры: thin-layer chromatography
    37) Химическое оружие: Transport/Launch Canister
    38) Безопасность: Trust Level Control, Twist Lock Control
    39) Расширение файла: Compiled Tool Command Language source code (Geoworks Swat)
    41) Электротехника: transient load characteristic
    42) Фантастика The Legion Clan
    43) Общественная организация: Tennessee Llama Community
    44) Должность: Technology Life Careers
    46) Библиотечное дело: Technology Library Club, Total Library Computerization

    Универсальный англо-русский словарь > tlc

  • 6 share

    [̈ɪʃɛə]
    A share акция, не дающая владельцу права голоса adjusted share of labour in national income скорректированная доля труда в национальном доходе bank share банковская акция bearer share акция на предъявителя beneficial share льготная акция bonus share бесплатная акция bonus share учредительская акция capital share акция capital share доля капитала в национальном доходе capture market share захватывать долю рынка carried share перенесенная доля co-ownership share доля совместного владения common share обычная акция cumulative preference share кумулятивная привилегированная акция cumulative share кумулятивная акция deferred share акция с отсроченным дивидендом employee share scheme программа распределения акций среди работников equity per share доля собственного капитала, приходящаяся на акцию equity share доля акционерного капитала equity share обыкновенная акция equity share capital акционерный капитал exempt share свободный пай founder's share отсроченная акция fractional share дробная акция fractional share частичная акция to go shares (in smth.) (with smb.) делиться (чем-л. с кем-л.) поровну gross share общая доля share участие; he does more than his share of the work он делает больше, чем должен (или чем от него требуется) share доля, часть; he has a large share of self-esteem у него очень развито чувство собственного достоинства he would share his last penny with me он поделился бы со мной последним пенсом; to share a room (with smb.) жить в одной комнате (с кем-л.) home market share доля на внутреннем рынке initial share первая акция inscribed share именная акция investment trust share акция инвестиционного фонда issue a share выпускать акцию listed share акция, котирующаяся на бирже market share удельный вес компании в обороте рынка market share удельный вес товара в обороте рынка minimum share минимальная доля minority shareholders' share доля акционеров, не владеющих контрольным пакетом акций multiple voting share акция с несколькими голосами mutual fund share доля во взаимном фонде new share новая акция no-par value share акция без фиксированного номинала nominal share именная акция nominal share разрешенная к выпуску акция nominative share именная акция noncash share акция, купленная по безналичному расчету nonspecific share неоговоренная доля nonvoting share акция, не дающая владельцу право голоса oil share акция нефтяной компании share акция; пай; on shares на паях; preferred shares привилегированные акции; share and share alike на равных правах; shares! чур, поровну! ordinary share обыкновенная акция, акция с нефиксированным дивидендом outstanding share акция, выпущенная в обращение outstanding share неоплаченная акция parent share акция родительской компании participating preference share привилегированная акция участия partner's share доля пайщика partnership share доля в товариществе partnership share доля участия percentage share доля в процентах personal share личная доля preferential share привилегированная акция preferred ordinary share привилегированная обыкновенная акция share акция; пай; on shares на паях; preferred shares привилегированные акции; share and share alike на равных правах; shares! чур, поровну! pro rata share пропорциональная доля profit share доля прибыли proportional share пропорциональная доля quota share долевое участие railway share акция железнодорожной компании rateable share доля собственности, облагаемая налогом reacquired share вновь приобретенная акция redeem a share выкупать акцию redeemable preference share привилегированная акция, подлежащая выкупу redeemable share акция, подлежащая выкупу registered mining share зарегистрированная акция горнодобывающей компании registered share зарегистрированная акция registered share именная акция reinsurance share доля участия в перестраховании repayment share доля погашения retire a share выкупать акцию share акция; пай; on shares на паях; preferred shares привилегированные акции; share and share alike на равных правах; shares! чур, поровну! share акция share быть пайщиком share делить(ся), распределять (тж. share out); to share money among five men поделить деньги на пять человек; they shared the secret они были посвящены в эту тайну share делить share делиться share доля, часть; he has a large share of self-esteem у него очень развито чувство собственного достоинства share доля, часть share доля share доля собственности share доля участия share иметь долю share иметь часть share лемех, сошник (плуга) share пай, участие, доля участия share пай share разделять (мнение, вкусы и т. п.) share вчт. разделять share распределять share участвовать; быть пайщиком (тж. share in); to share profits участвовать в прибылях share участвовать share участие; he does more than his share of the work он делает больше, чем должен (или чем от него требуется) share участие share часть he would share his last penny with me он поделился бы со мной последним пенсом; to share a room (with smb.) жить в одной комнате (с кем-л.) share акция; пай; on shares на паях; preferred shares привилегированные акции; share and share alike на равных правах; shares! чур, поровну! share for own account относить на собственный счет share in cooperative доля собственности в кооперативе share in cooperative enterprise доля собственности в кооперативном предприятии share in excess of par акция стоимостью выше номинала share in inheritance доля в наследстве share in legacy доля в завещательном отказе движимости share in private company доля в акционерном капитале частной компании share in profits доля в прибылях share in ship доля собственности на судно share делить(ся), распределять (тж. share out); to share money among five men поделить деньги на пять человек; they shared the secret они были посвящены в эту тайну share of costs доля затрат share of dwelling доля домовладения share of expenses доля затрат share of exports доля экспорта share of ownership доля собственности share of participation доля участия share of payment разделение оплаты (при разделении рабочего места между двумя или более работниками) share of payment разделение социальных выплат (например, между государственным и благотворительными фондами) share of proceeds доля выручки share of profits доля прибыли share of profits часть прибыли share of result доля результата share of stock акция share of stock доля в акционерном капитале share of the market доля рынка share участвовать; быть пайщиком (тж. share in); to share profits участвовать в прибылях share акция; пай; on shares на паях; preferred shares привилегированные акции; share and share alike на равных правах; shares! чур, поровну! shares: shares акционерный капитал small-denomination share акция с низкой номинальной стоимостью subdivided share разделенная акция suspend a share приостанавливать операции с определенными акциями share делить(ся), распределять (тж. share out); to share money among five men поделить деньги на пять человек; they shared the secret они были посвящены в эту тайну tied share связанная акция undivided share право на долю vendor's share доля поставщика vendor's share пай продавца во взаимном фонде voting share акция, дающая владельцу право голоса wage share доля заработной платы (в национальном доходе)

    English-Russian short dictionary > share

  • 7 non-OCOG budget

    1. внешний бюджет

     

    внешний бюджет
    Внешний бюджет в основном связан с наследием Игр или с основными капиталовложениями в спортивные и другие объекты, а также в транспортную инфраструктуру. Внешний бюджет обычно включает затраты на общественные сервисы, такие, как обеспечение безопасности, работа общественного транспорта, медицинское обслуживание, управление отходами, метеорология и др.
    [Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]

    EN

    non-OCOG budget
    The Non-OCOG budget is principally linked to the Legacy or permanent nature of capital spending in sports and non-Sports venues as well as transport infrastructure. This budget usually includes the costs of public domain services such as security, public transportation, medical, waste management, meteorology, etc.
    [Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]

    Тематики

    EN

    Англо-русский словарь нормативно-технической терминологии > non-OCOG budget

См. также в других словарях:

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  • Legacy Virus — In the fictional Marvel Universe, the Legacy Virus was a devastating plague that ripped through the mutant population, killing hundreds and mutating so that it affected baseline humans as well. The Legacy Virus storyline ran through various… …   Wikipedia

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  • The Winshaw Legacy — Infobox Book name = The Winshaw Legacy AKA What a Carve Up! author = Jonathan Coe cover artist = Owen Smith cover design= Susan Mitchell country = London, Great Britain language = English genre = Mystery/Drama publisher = Random House Inc pub… …   Wikipedia

  • Lancair Legacy — The Lancair Legacy, a modernized version of the Lancair 320, is a low wing two place retractable gear composite monoplane, manufactuered by USA company Lancair. It is available as a kit, costing $64,900. There is also a fixed gear version, the… …   Wikipedia

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