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61 материальные активы
1. real assetsликвидные средства; краткосрочные активы — short-term assets
актив, приносящий процентный доход — interest bearing assets
текущие, легкореализуемые ликвидные активы — current assets
2. tangible assets«переключение» с одного актива на другой — asset switching
Русско-английский большой базовый словарь > материальные активы
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62 переоценка активов
ликвидные средства; краткосрочные активы — short-term assets
актив, приносящий процентный доход — interest bearing assets
Русско-английский большой базовый словарь > переоценка активов
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63 activa
1 assets♦voorbeelden:netto activa • net assetsvaste activa • fixed assetsvlottende activa • current assets -
64 book value
Finvalue of a company’s stock according to the company itself, which may differ considerably from the market value.EXAMPLEIt is calculated by subtracting a company’s liabilities and the value of its debt and preferred stock from its total assets. All of these figures appear on a company’s balance sheet. For example:Book value per share is calculated by dividing the book value by the number of shares in issue. If our example is expressed in millions of dollars and the company has 35 million shares outstanding, book value per share would be $650 million divided by 35 million:650/35 = $18.57 book value per shareBook value represents a company’s net worth to its shareholders. When compared with its market value, book value helps reveal how a company is regarded by the investment community. A market value that is notably higher than book value indicates that investors have a high regard for the company. A market value that is, for example, a multiple of book value suggests that investors’ regard may be unreasonably high. -
65 combined financial statement
Fina written record covering the assets, liabilities, net worth, and operating statement of two or more related or affiliated companiesThe ultimate business dictionary > combined financial statement
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66 merger
Gen Mgtthe union of two or more organizations under single ownership, through the direct acquisition by one organization of the net assets or liabilities of the other. A merger can be the result of a friendly takeover, which results in the combining of companies on an equal footing. After a merger, the legal existence of the acquired organization is terminated. There is no standard definition of a merger, as each union is different, depending on what is expected from the merger, and on the negotiations, strategy, stock and assets, human resources, and shareholders of the players. Four broad types of mergers are recognized. A horizontal merger involves firms from the same industry, while a vertical merger involves firms from the same supply chain. A circular merger involves firms with different products but similar distribution channels. A conglomerate company is produced by the union of firms with few or no similarities in production or marketing but that come together to create a larger economic base and greater profit potential. -
67 solvency ratio
Fin1. a ratio of assets to liabilities, used to measure a company’s ability to meet its debts2. in the United Kingdom, the ratio of an insurance company’s net assets to its non-life premium income -
68 баланс международной задолженности
Бизнес, юриспруденция. Русско-английский словарь > баланс международной задолженности
См. также в других словарях:
Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… … Wikipedia
net worth — n: the excess of the value of assets over liabilities: net assets at asset 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
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net asset value — ( NAV) A mutual fund s share value. It is calculated by subtracting total liabilities from total assets to determine net worth or equity. The equity value is then divided by the number of outstanding shares. The NAV is calculated once each day at … Financial and business terms
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net asset value — n: the portion represented by one share of stock of the excess of the market value of a corporation s assets over its liabilities Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. net asset value … Law dictionary
Net assets — Net assets, sometimes referred to as net worth, is the shareholders equity = assets minus liabilities. The term net assets is commonly used with charities or not for profit entities a measurement of their ability to reinvest profits toward their… … Wikipedia
NET — or Net may refer to: Net (device), fibers woven in a grid like structure Net (textile), any textile in which the warp and weft yarns are looped or knotted at their intersections New Jersey Nets, a basketball team The Net (1995 film), a film… … Wikipedia
Net interest spread — refers to the difference in borrowing and lending rates of financial institutions (such as banks) in nominal terms. It is considered analogous to the gross margin of non financial companies. Net interest spread is expressed as interest yield on… … Wikipedia
net operating loss — see loss Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. net operating loss n … Law dictionary
net estate — n. A gross estate minus funeral expenses, claims against the estate, mortgages and other debts, and any other proper deductions that must come from the estate during settlement. The Essential Law Dictionary. Sphinx Publishing, An imprint of… … Law dictionary