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1 long-term reserve
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2 Long Term reserve
Военный термин: долгосрочный резерв, резерв последней очереди -
3 long-term reserve
Экология: долгосрочный заказник -
4 Long Term Reserve
Abbreviation: LTR -
5 Long Term reserve
Бр. долгосрочный резерв, резерв последней очереди -
6 long-term reserve standards
Энергосистемы: стандарты долгосрочных резервовУниверсальный англо-русский словарь > long-term reserve standards
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7 reserve
резерв; второй эшелон; запас; выделять в резерв, оставлять в резерве— scientific personnel reserve— war reserve nuclear -
8 reserve capital
structure of capital — структура капитала; строение капитала
impaired capital — капитал, который меньше объявленной суммы
composition of capital — состав капитала; структура капитала
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9 LTR
1) Биология: long terminal repeat2) Военный термин: Logical Trunked Radio, laser tank rangefinder, light tactical raft, low training ratio3) Техника: Lockheed Training Reactor, laser test range, lattice test reactor, licensing technical review4) Строительство: Long Term Revitalization5) Сокращение: Long Term Reserve, Loop Transfer Recovery, lettering, long term relationship6) Программирование: Load Task Register7) Макаров: lighter, low-temperature reactor8) Расширение файла: Left-To-Right9) Электротехника: limiting time rating10) Клинические исследования: loss of therapeutic response -
10 Ltr
1) Биология: long terminal repeat2) Военный термин: Logical Trunked Radio, laser tank rangefinder, light tactical raft, low training ratio3) Техника: Lockheed Training Reactor, laser test range, lattice test reactor, licensing technical review4) Строительство: Long Term Revitalization5) Сокращение: Long Term Reserve, Loop Transfer Recovery, lettering, long term relationship6) Программирование: Load Task Register7) Макаров: lighter, low-temperature reactor8) Расширение файла: Left-To-Right9) Электротехника: limiting time rating10) Клинические исследования: loss of therapeutic response -
11 ltr
1) Биология: long terminal repeat2) Военный термин: Logical Trunked Radio, laser tank rangefinder, light tactical raft, low training ratio3) Техника: Lockheed Training Reactor, laser test range, lattice test reactor, licensing technical review4) Строительство: Long Term Revitalization5) Сокращение: Long Term Reserve, Loop Transfer Recovery, lettering, long term relationship6) Программирование: Load Task Register7) Макаров: lighter, low-temperature reactor8) Расширение файла: Left-To-Right9) Электротехника: limiting time rating10) Клинические исследования: loss of therapeutic response -
12 долгосрочный заказник
Универсальный русско-английский словарь > долгосрочный заказник
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13 долгосрочный резерв
1) Military: Long Term reserve2) oil&gas: cold standbyУниверсальный русско-английский словарь > долгосрочный резерв
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14 резерв последней очереди
Military: Long Term reserveУниверсальный русско-английский словарь > резерв последней очереди
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15 стандарты долгосрочных резервов
Energy system: long-term reserve standardsУниверсальный русско-английский словарь > стандарты долгосрочных резервов
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16 ilgtermiņa liegums
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17 движение долгосрочного капитала
Бизнес, юриспруденция. Русско-английский словарь > движение долгосрочного капитала
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18 suplente
adj.1 stand-in.2 acting.3 substituting, substitute, subrogating.f. & m.1 substitute, stand-in (sustituto).2 reserve player.* * *► adjetivo1 (gen) substitute, deputy2 DEPORTE reserve1 (gen) substitute2 DEPORTE reserve player3 TEATRO understudy4 EDUCACIÓN supply teacher, US substitute teacher5 MEDICINA locum, US covering doctor* * *noun mf.1) substitute2) deputy* * *1.ADJ (=sustituto) substitute, deputy; (=disponible) reserve2.SMF (=sustituto) substitute, deputy; (=reemplazo) replacement; (=jugador, deportista) reserve; (=profesor) supply teacher; (=médico) locum; (Teat) understudy* * *Iprofesor suplente — substitute teacher (AmE), supply teacher (BrE)
médico suplente — covering doctor (AmE), locum (BrE)
IIel guardameta suplente — the substitute o reserve goalkeeper
masculino y femeninoa) ( de médico) covering doctor (AmE), locum (BrE)b) ( de actor) understudyc) (Dep) substituted) ( de profesor) substitute (teacher) (AmE), supply teacher (BrE)el suplente del señor Beardo — Mr Beardo's stand-in o replacement
* * *= standby [stand-by], standby [stand-by], understudy, stand-in.Ex. This implies the use of guides to library resources as standby forms of bibliography.Ex. Standbys and understudies rarely get the job when a star needs to be replaced long-term, and Calaway and Patterson know how lucky they are to have beaten the odds.Ex. Standbys and understudies rarely get the job when a star needs to be replaced long-term, and Calaway and Patterson know how lucky they are to have beaten the odds.Ex. On the one hand, Lynch gradually reveals a deluded, modestly talented, aspiring actress failing to achieve more than a stand-in role in her own life.* * *Iprofesor suplente — substitute teacher (AmE), supply teacher (BrE)
médico suplente — covering doctor (AmE), locum (BrE)
IIel guardameta suplente — the substitute o reserve goalkeeper
masculino y femeninoa) ( de médico) covering doctor (AmE), locum (BrE)b) ( de actor) understudyc) (Dep) substituted) ( de profesor) substitute (teacher) (AmE), supply teacher (BrE)el suplente del señor Beardo — Mr Beardo's stand-in o replacement
* * *= standby [stand-by], standby [stand-by], understudy, stand-in.Ex: This implies the use of guides to library resources as standby forms of bibliography.
Ex: Standbys and understudies rarely get the job when a star needs to be replaced long-term, and Calaway and Patterson know how lucky they are to have beaten the odds.Ex: Standbys and understudies rarely get the job when a star needs to be replaced long-term, and Calaway and Patterson know how lucky they are to have beaten the odds.Ex: On the one hand, Lynch gradually reveals a deluded, modestly talented, aspiring actress failing to achieve more than a stand-in role in her own life.* * *el guardameta suplente the substitute o reserve goalkeeper2 (de un actor) understudy3 ( Dep) substitute4(de un profesor): el suplente del señor Beardo Mr Beardo's stand-in o replacementlos suplentes cobran por día substitute teachers ( AmE) o ( BrE) supply teachers are paid on a daily basis* * *
suplente sustantivo masculino y femenino
c) (Dep) substitute
suplente
I adjetivo substitute
(profesor) supply, US substitute
(jugador) substitute, reserve
II m, f substitute
(en enseñanza) supply, US substitute teacher
Dep reserve, substitute
Teat understudy
' suplente' also found in these entries:
English:
alternate
- deputy
- misbehave
- reserve
- stand-in
- standby
- substitute
- stand
- sub
- supply
- surrogate
- under
* * *♦ adjsubstitute, stand-in;profesor suplente substitute teacher, Br supply teacher;equipo suplente reserve team♦ nmf1. [sustituto] substitute, stand-in;[de médico] Br locum, US locum tenens, US covering doctor; [de juez, presidente] deputy2. Teatro understudy3. Dep substitute* * *m/f substitute* * *suplente adj & nmf: substituteequipo suplente: replacement team* * *suplente n1. (en general) substitute2. (profesor) supply teacher -
19 reserva
f.1 reservation, booking.he hecho la reserva de las entradas I've booked the ticketsreserva anticipada advance bookingreserva de grupo block booking2 reserves.tener algo de reserva to keep something in reservereservas monetarias monetary reservesreservas de oro gold reserves3 reservation.sin reservas without reservation4 discretion.5 reservation.6 reserve.reserva natural nature reserve7 reserve (military).pasar a la reserva to become a reservist8 resource, reserve, reservoir.f. & m.reserve, substitute (sport).m.vintage (wine) (vino).pres.indicat.3rd person singular (él/ella/ello) present indicative of spanish verb: reservar.imperat.2nd person singular (tú) Imperative of Spanish verb: reservar.* * *1 (de plazas, entradas) booking, reservation2 (provisión) reserve; (existencias) stock■ reservas de carburante fuel reserves, fuel stocks3 (cautela) reservation4 (discreción) discretion, reserve5 (vino) vintage6 (de animales) reserve; (de personas) reservation1 DEPORTE reserve, substitute\'Reserva de habitaciones' "Room reservations"con la mayor reserva in the strictest confidenceguardar algo en reserva to keep something in reservehacer una reserva to make a reservation, make a booking, bookpasar a la reserva MILITAR to be put in the reservessin reserva / sin reservas openly, without reservationtener reservas sobre algo to have reservations about somethingtener algo en reserva to keep something in reservereserva de divisas foreign currency reserves plural* * *noun f.1) reservation2) booking4) reserve* * *1. SF1) (=provisiones) [de minerales, petróleo, armamentos, vitaminas] reserve; [de agua] supply; [de productos ya almacenados] stockacumularon grandes reservas de carbón para el invierno — they built up large stocks of coal for the winter
pasta, arroz, legumbres, tienen reservas de todo — pasta, rice, pulses, they have stocks of everything
estos chicos tienen grandes reservas de energía — these kids have endless amounts o reserves of energy
de reserva — [precio, jugador, fondo] reserve antes de s ; [zapatos, muda] spare
2) (Econ) reservereserva en efectivo, reserva en metálico — cash reserves pl
reserva para amortización, reserva para depreciaciones — depreciation allowance
reservas monetarias — [de un país] currency reserves
reservas ocultas — hidden reserves, secret reserves
3) (=solicitud) [en hotel, avión] reservation; [en teatro, restaurante] reservation, bookingno se cobra por la reserva de asientos — there is no booking o reservation charge
se pueden hacer reservas por teléfono — you can book by phone, you can make a telephone booking o reservation
ya he hecho la reserva de plaza en la academia de baile — I've reserved o booked my place at the dance school
4) (=territorio) reservereserva biológica — wildlife sanctuary, wildlife reserve
reserva de pesca — protected fishing area, fishing preserve
5) (Mil)nuestro ejército tiene una importante reserva de soldados — our army has significant reserves of soldiers
6) (Dep)7) (Aut) [de gasolina] reserve tankcon la reserva tenemos para diez kilómetros — with the reserve tank we have enough to go ten kilometres
8) (=recelo) reservationel pacto será aprobado, aunque con algunas reservas — the agreement will be sanctioned, but with certain reservations
9) [de carácter] (=inhibición) reserve; (=discreción) discretion10) (=secreto) confidencehan mantenido la más absoluta reserva sobre este incidente — they have maintained the utmost confidence over this incident
sus nombres se mantienen en reserva por razones de seguridad — their names have not been revealed for security reasons
11)a reserva de que... — unless...
2.SMF (Dep) reserve3.SM (=vino) vintage wine ( that has been aged for a minimum of three years)RESERVA Quality Spanish wine is often graded Crianza, Reserva or Gran Reserva according to the length of bottle-ageing and barrel-ageing it has undergone. Red Reserva wines are at least three years old, having spent a minimum of one year in cask, and white Reserva wines are at least two years old with at least six months spent in cask. A Gran Reserva wine is a top-quality wine. A red must be aged for at least two years in an oak cask and three years in the bottle. White wine must be aged for four years, with at least six months in cask.See:ver nota culturelle CRIANZA in crianza* * *I1) (de habitación, pasaje) reservation; ( de mesa) booking, reservation¿tiene reserva? — do you have a reservation?, have you booked?
2)a) ( cantidad guardada) reservereservas de trigo — reserves o stocks of wheat
este dinero lo tengo de reserva para... — I'm keeping this money in reserve for...
b) reservas femenino plural (Biol) reserves (of fat) (pl)3)a) (Dep) ( equipo) reserves (pl), reserve team; ( conjunto de suplentes) substitutes (pl)b) (Mil)4) ( de indígenas) reservation; ( de animales) reserve5) (secreto, discreción)6) reservas femenino plurala) ( dudas) reservations (pl)lo aceptó, pero no sin reservas — he agreed, but not without reservations
b) ( reparos)habló sin reservas — he talked openly o freely
díselo sin reservas — tell her everything, don't keep anything back
7) (Méx)IIa reserva de que + subj: iremos a reserva de que (no) llueva — we'll go as long as o provided it doesn't rain
masculino y femenino Dep reserveIII •• Cultural note:Vinos de reserva are those of a better than average vintage. To qualify for this designation, red wines must have been aged in cask and bottle for a minimum of three years, and white wines for two years. See also gran reserva* * *I1) (de habitación, pasaje) reservation; ( de mesa) booking, reservation¿tiene reserva? — do you have a reservation?, have you booked?
2)a) ( cantidad guardada) reservereservas de trigo — reserves o stocks of wheat
este dinero lo tengo de reserva para... — I'm keeping this money in reserve for...
b) reservas femenino plural (Biol) reserves (of fat) (pl)3)a) (Dep) ( equipo) reserves (pl), reserve team; ( conjunto de suplentes) substitutes (pl)b) (Mil)4) ( de indígenas) reservation; ( de animales) reserve5) (secreto, discreción)6) reservas femenino plurala) ( dudas) reservations (pl)lo aceptó, pero no sin reservas — he agreed, but not without reservations
b) ( reparos)habló sin reservas — he talked openly o freely
díselo sin reservas — tell her everything, don't keep anything back
7) (Méx)IIa reserva de que + subj: iremos a reserva de que (no) llueva — we'll go as long as o provided it doesn't rain
masculino y femenino Dep reserveIII •• Cultural note:Vinos de reserva are those of a better than average vintage. To qualify for this designation, red wines must have been aged in cask and bottle for a minimum of three years, and white wines for two years. See also gran reserva* * *reserva11 = reserve, preserve.Ex: News of boundless timber reserves spread, and before long lumberjacks from the thinning hardwood forests of New England swarmed into the uncharted area with no other possessions than their axes and brawn and the clothing they wore.
Ex: This article discusses the role of the librarian, who may view on-line as either status-enhancing or their own preserve.* reserva de animales = wildlife preserve, game reserve.* reserva india = Indian reservation.* reserva natural = nature reserve, nature preserve, wildlife preserve.* reservas de agua subterránea = groundwater reservoir.reserva22 = hold, reservation, reserve, set-aside, title hold, booking, slack, cushion, standby [stand-by], deposit, collection.Ex: This system incorporates all the usual functions associated with the issue, return and reservation of library materials.Ex: This is sometimes called a ' reserve' because the document is reserved for a borrower when it becomes available.Ex: Even sympathetic librarians may not have the political clout to force their local government to mandate minority business set-asides.Ex: If there is a title hold on the copy, an error message is displayed and the master number is not changed.Ex: Film and other media bookings can be handled by one or two programs which are available for microcomputers.Ex: Therefore, there must be some slack in the system to absorb the additional I & R services or the service must be reduced in other areas.Ex: Libraries ordinarily have only a small staff ' cushion' to provide for sickness, vacation, and compensatory days off.Ex: Standbys and understudies rarely get the job when a star needs to be replaced long-term, and Calaway and Patterson know how lucky they are to have beaten the odds.Ex: Accommodation deposit will be refunded minus $25 handling fee.Ex: While there are a profusion of techniques in existence to gain access to the collections, there is no uniform system.* acumulación de reservas = stockpile, accumulation of stockpiles, stockpiling.* acumular reservas = stockpile.* admitir un número de reservas mayor a las plazas existentes = overbook.* colocar Algo en reserva = place + Nombre + in reserve, place + Nombre + on reserve, place + Nombre + on hold.* depósito de reserva = local reserve store, reserve store.* de reserva = standby [stand-by].* descuento por reserva anticipada = early booking discount.* ejército de reserva = reserve army.* en estado de reserva = on standby.* en reserva = on hold.* estantería de reserva = hold shelf.* fondo de reserva = reserve fund.* guardar en reserva = keep in + reserve, hold in + reserve.* hacer una reserva = make + reservation.* hoja de reserva = hold slip, booking form.* impreso de reserva = booking form.* lista de reserva = hold list.* mantener en reserva = keep on + reserve, keep in + reserve.* material de reserva = reserve stock.* que no admite reserva = unreserved.* reserva de billetes de avión = airline reservation.* reserva de hotel = hotel reservation.* reserva de libro = book reservation.* reserva de libros = reserve book room.* reserva de multimedia = media booking.* reserva de películas = film booking.* reserva de puestos de lectura = seat reservation.* reserva disponible = hold available.* reservas = stockpile.* satisfacer una petición de reserva = satisfy + hold request.* satisfacer una reserva = satisfy + hold.* sin reserva = unreserved.* sin reservas = forthright, categorical, uncompromising, uncompromisingly, unqualified, categoric, unmitigaged.* sistema de reservas = booking system.* solicitud de reserva = reservation form.* tener en reserva = hold in + reserve.* vino de reserva = mature wine.reserva3* con reserva = doubtfully.* con reservas = qualified, with reservations.* reserva absoluta = nondisclosure [non-disclosure].* sin reserva = unconditionally.* sin reservas = unshielded, go + the whole hog, the full monty, without reservation, wholeheartedly [whole-heartedly], unreserved, unreservedly.* * *A (de una habitación) reservation; (de una mesa) booking, reservation; (al comprar un inmueble) ( Arg) deposit; (de un pasaje, billete) reservation¿tiene reserva? do you have a reservation?, have you booked?he hecho una reserva para el vuelo de las nueve I've made a reservation for the nine o'clock flight, I'm booked on the nine o'clock flightel sistema de reservas the booking o reservation systemB1 (cantidad, porción que se guarda) reservelas reservas de divisas foreign currency reserveslas reservas de trigo se están agotando reserves o stocks of wheat are running outla reserva es de cinco litros the reserve tank holds five literstengo otro par de reserva I have a spare pairel agua de reserva the reserve water supplytermina la botella tranquila, tengo otra de reserva don't worry, finish the bottle, I have another one o I can always open another oneeste dinero lo tengo de reserva para una emergencia I'm keeping this money in reserve for an emergencyC2 ( Mil):la reserva the reserveCompuesto:active reserveD (de indígenas) reservation; (de animales) reserveCompuesto:nature reserveE(secreto, discreción): se garantiza la más absoluta reserva all applications treated in the strictest confidencele pidió mantener en la mayor reserva la información recibida he asked her to keep the information she had received absolutely secretpidió reserva de su nombre he asked for his name not to be revealed1 (dudas) reservations (pl)lo aceptó, pero no sin reservas he agreed, but not without (certain) reservations2(reparos, limitaciones): habló sin reservas de lo que había pasado he talked openly o freely of what had happeneddíselo sin reservas tell her everything, don't keep anything backG( Méx) a reserva DE QUE + SUBJ: lo haré mañana a reserva de que (no) llueva I'll do it tomorrow as long as o provided it doesn't rainreservereserva (↑ reserva a1)Vinos de reserva are those of a better than average vintage. To qualify for this designation, red wines must have been aged in cask and bottle for a minimum of three years, and white wines for two years. See also gran reserva (↑ grana a1)* * *
Del verbo reservar: ( conjugate reservar)
reserva es:
3ª persona singular (él/ella/usted) presente indicativo2ª persona singular (tú) imperativo
Multiple Entries:
reserva
reservar
reserva sustantivo femenino
1 (de habitación, pasaje) reservation;
( de mesa) booking, reservation;◊ ¿tiene reserva? do you have a reservation?, have you booked?
2 ( cantidad guardada) reserve;
3
( conjunto de suplentes) substitutes (pl)
( de animales) reserve;
4 (secreto, discreción):
5◊ reservas sustantivo femenino plural
b) ( reparos):◊ habló sin reservas he talked openly o freely
6 (Méx):◊ a reserva de que (no) llueva as long as o provided (that) it doesn't rain
■ sustantivo masculino y femenino (Dep) reserve
reservar ( conjugate reservar) verbo transitivo
1 ‹asiento/habitación/mesa› to reserve, book;
‹pasaje/billete› to book
2 ( guardar) ‹porción de comida/dinero› to set aside;
reservó lo mejor para el final she kept the best till last
reservarse verbo pronominal
reserva
I sustantivo femenino
1 (en un hotel, restaurante, vuelo, etc) reservation, booking
2 (depósito) reserve, stock: Auto el depósito del coche está en reserva, the tank is almost empty
las reservas de agua potable, reserves of drinking water
3 (prudencia, discreción) reserve, discretion: díselo sin reservas, tell it all to her without holding anything back
4 (objeción, duda, recelo) reservation: aceptó mi proyecto con reservas, he accepted my project with reservations
5 (territorio acotado) reserve
reserva natural, nature reserve
una reserva india, an Indian reservation
6 Mil reserve, reserves pl
II m (vino) vintage wine
III mf Dep reserve, substitute
IV fpl si sigues trabajando sin comer te quedarás sin reservas, if you continue to work and don't eat, you'll exhaust your energy
reservar verbo transitivo
1 (algo para más tarde) to keep back
(guardar para alguien) to keep (aside): le reservamos una sorpresa, we have a surprise in store for him
2 (en un hotel, restaurante, etc) to book, reserve: hemos reservado una mesa para cuatro (personas), we reserved a table for four
' reserva' also found in these entries:
Spanish:
confianza
- reservarse
- secreta
- secreto
- sigilo
- terminarse
- discreción
- pudor
- reservación
- resguardo
- reticencia
English:
advance
- book
- book in
- booking
- constraint
- designate
- detachment
- hand
- hoard
- menagerie
- nature reserve
- qualification
- reservation
- reserve
- reservedly
- reservedness
- reservoir
- ROTC
- sanctuary
- secretiveness
- stand-offishness
- standby generator
- stock
- store
- store away
- Territorial Army
- unreservedly
- back
- doubtfully
- federal
- nature
- preserve
* * *♦ nf1. [de hotel, avión] reservation;no tenemos reserva we don't have a reservation;he hecho la reserva de las entradas I've booked the tickets;tengo una reserva en el restaurante I've reserved o booked a table at the restaurantreserva anticipada advance booking2. [provisión] reserves;tenemos una reserva de carbón para el invierno we're stocked up with coal for the winter;tener algo de reserva to keep sth in reserve;agotó sus reservas de agua he used up his water supply o his reserves of waterreservas energéticas energy reserves;reservas hídricas water reserves;reservas minerales mineral reserves3. Econ reservereservas de divisas foreign currency reserves;la Reserva Federal [en Estados Unidos] the Federal Reserve;reservas monetarias monetary reserves;reservas de oro gold reserves4. [objeción, cautela] reservation;aceptaron el acuerdo, pero con reservas they accepted the agreement, with some reservations;sin reservas without reservation;tener reservas to have reservations5. [discreción] discretion;puedes hablar sin reservas you can speak openly;con la mayor reserva in the strictest confidence6. [de indígenas] reservation7. [de animales, plantas] reservereserva de caza game preserve;reserva forestal forest park;reserva natural nature reserve8. Mil reserves;pasar a la reserva to become a reservist♦ nmfDep reserve, substitute♦ nm[vino] vintage (wine) [at least three years old]♦ a reserva de loc preppending;a reserva de un estudio más detallado… pending a more detailed analysis…* * *I f1 reservation;reserva de asiento FERR seat reservation;hacer una reserva make a reservation2 ( duda):sin reservas without reservationII m/f DEP reserve, substitute* * *reserva nf1) : reservation2) : reserve3) : confidence, privacycon la mayor reserva: in strictest confidence4)de reserva : spare, in reserve5) reservas nfpl: reservations, doubts* * *reserva n1. (de hotel, etc) reservation / booking2. (provisión) supply / stock3. (zona natural) reserve4. (jugador suplente) reserve / substitute¿han hecho ustedes reserva? did you book? -
20 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.————————————————————————————————————————
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