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1 investments
investments BANK, ECON, FIN, STOCK Beteiligungen fpl; Anlagen fpl, Finanzanlagen fpl, Wertpapiere nplEnglisch-Deutsch Fachwörterbuch der Wirtschaft > investments
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2 held-to-maturity investments
held-to-maturity investments ACC HtM-Anlagen fpl, HtM-Wertpapiere npl, bis zur Endfälligkeit gehaltene (Wertpapier-)Anlagen fpl, bis zur Endfälligkeit gehaltene Vermögenswerte mpl; zum Halten bestimmte (Wert-)Papiere npl (synonymous: held-to-maturity securities, held-to-maturity assets; IFRS/IAS)Englisch-Deutsch Fachwörterbuch der Wirtschaft > held-to-maturity investments
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3 long-term financial investments
long-term financial investments ACC Wertpapiere npl des Anlagevermögens, Beteiligungen fpl, langfristige Finanzanlagen fpl, (langfristige) Anlagen fpl des Finanzvermögens (annual accounts)Englisch-Deutsch Fachwörterbuch der Wirtschaft > long-term financial investments
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4 long-term investments
Englisch-Deutsch Fachwörterbuch der Wirtschaft > long-term investments
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5 value rights
Englisch-Deutsch Fachwörterbuch der Wirtschaft > value rights
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6 held-to-maturity assets
held-to-maturity assets ACC bis zur Endfälligkeit gehaltene Wertpapiere npl, HtM-Wertpapiere npl, HtM-Vermögenswerte mpl, bis zur Endfälligkeit gehaltene Vermögenswerte mpl; zum Halten bestimmte (Wert-)Papiere npl (synonymous: held-to-maturity securities, held-to-maturity investments; IFRS/IAS)Englisch-Deutsch Fachwörterbuch der Wirtschaft > held-to-maturity assets
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7 held-to-maturity securities
held-to-maturity securities ACC bis zur Endfälligkeit gehaltene Wertpapiere npl, HtM-(Wert-)Papiere npl, HtM-Titel mpl, bis zur Endfälligkeit gehaltene Vermögenswerte mpl; zum Halten bestimmte (Wert-)Papiere npl (synonymous: held-to-maturity assets, held-to-maturity investments; IFRS/IAS)Englisch-Deutsch Fachwörterbuch der Wirtschaft > held-to-maturity securities
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8 liquid assets
liquid assets ACC, FIN flüssige Mittel npl und kurzfristige Forderungen, Einzugsliquidität f, flüssige Mittel npl (synonymous: quick assets, liquid capital, realizable assets, i.e. cash and other assets readily convertible into cash = cash + deposits in a bank current account + trade debts + marketable investments = Kasse + Bankguthaben + kurzfristige Forderungen + Schecks + kurzfristig fällige oder diskontierbare Wechsel + sonstige kurzfristig liquidisierbaren Wertpapiere; cf Liquidität zweiten Grades = Einzugsliquidität)Englisch-Deutsch Fachwörterbuch der Wirtschaft > liquid assets
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9 liquid capital
liquid capital ACC, FIN flüssige Mittel npl und kurzfristige Forderungen, Einzugsliquidität f, flüssige Mittel npl (synonymous: quick assets, liquid assets, realizable assets, i.e. cash and other assets readily convertible into cash = cash + deposits in a bank current account + trade debts + marketable investments; cf Liquidität zweiten Grades = Einzugsliquidität)Englisch-Deutsch Fachwörterbuch der Wirtschaft > liquid capital
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10 return
rə'tə:n
1. verb1) (to come or go back: He returns home tomorrow; He returned to London from Paris yesterday; The pain has returned.) volver, regresar2) (to give, send, put etc (something) back where it came from: He returned the book to its shelf; Don't forget to return the books you borrowed.) devolver3) (I'll return to this topic in a minute.) volver4) (to do (something) which has been done to oneself: She hit him and he returned the blow; He said how nice it was to see her again, and she returned the compliment.) devolver5) ((of voters) to elect (someone) to Parliament.) elegir6) ((of a jury) to give (a verdict): The jury returned a verdict of not guilty.) pronunciar, declarar7) ((in tennis etc) to hit (a ball) back to one's opponent: She returned his serve.) devolver
2. noun1) (the act of returning: On our return, we found the house had been burgled; (also adjective) a return journey.) vuelta, regreso2) (especially in United Kingdom, a round-trip ticket, a return ticket: Do you want a single or a return?) billete de ida y vuelta•- return match
- return ticket
- by return of post
- by return
- in return for
- in return
- many happy returns of the day
- many happy returns
return1 n1. vuelta / regreso2. billete de ida y vueltaa return to Brighton, please un billete de ida y vuelta a Brighton, por favormany happy returns of the day! ¡feliz cumpleaños!return2 vb1. volver / regresar2. devolverhave you returned the money she lent you? ¿le has devuelto el dinero que te prestó?tr[rɪ'tɜːn]1 (coming or going back) vuelta, regreso■ on his return, he found the safe empty a su regreso, encontró la caja vacía2 (giving back) devolución nombre femenino4 (reappearance) reaparición nombre femenino5 (on keyboard) retorno6 (profit) beneficio7 (ticket) billete nombre masculino de ida y vuelta1 (come back, go back) volver, regresar2 (reappear) reaparecer1 (give back) devolver■ have you returned your room key? ¿ha devuelto la llave de su habitación?3 SMALLPOLITICS/SMALL (elect) elegir4 (verdict) pronunciar5 (interest) producir1 resultados nombre masculino plural electorales\SMALLIDIOMATIC EXPRESSION/SMALLby return of post a vuelta de correoin return for a cambio demany happy returns (of the day)! ¡feliz cumpleaños!return to sender devuélvase al remitentereturn match partido de vueltareturn ticket billete nombre masculino de ida y vueltareturn [ri'tərn] vi1) : volver, regresarto return home: regresar a casa2) reappear: reaparecer, resurgir3) answer: responderreturn vt1) replace, restore: devolver, volver (a poner), restituirto return something to its place: volver a poner algo en su lugar2) yield: producir, redituar, rendir3) repay: pagar, devolverto return a compliment: devolver un cumplidoreturn adj: de vueltareturn n1) returning: regreso m, vuelta f, retorno m3) yield: rédito m, rendimiento m, ganancia f4) returns npldata, results: resultados mpl, datos mpladj.• de vuelta adj.n.• devolución s.f.• reaparición s.f.• regreso s.m.• renta s.f.• restitución s.f.• retorno s.m.• rédito s.m.• torna s.f.• tornada s.f.• volver s.m.• vuelta s.f.v.• devolver v.• regresar v.• restituir v.• retornar v.• tornar v.• volver v.
I
1. rɪ'tɜːrn, rɪ'tɜːna) ( go back)to return (TO something) — ( to a place) volver* or regresar (a algo); (to former activity, state) volver* (a algo)
to return to what we were saying earlier,... — volviendo a lo que decíamos anteriormente,...
b) ( reappear) \<\<symptom\>\> volver* a aparecer, presentarse de nuevo; \<\<doubts/suspicions\>\> resurgir*
2.
vt1)a) ( give back) devolver*, regresar (AmL exc CS), restituir* (frml)b) ( reciprocate) \<\<affection\>\> corresponder a; \<\<blow/favor\>\> devolver*; \<\<greeting\>\> devolver*, corresponder ato return somebody's call — devolverle* la llamada a alguien
c) ( Sport) \<\<ball\>\> devolver*2) ( Law) \<\<verdict\>\> emitir
II
1) ua) ( to place) regreso m, vuelta f, retorno m (frml o liter)on his return — a su regreso, a su vuelta
b) (to former activity, state) vuelta f, retorno mc) ( reappearance) reaparición fmany happy returns of the day! — feliz cumpleaños!, que cumplas muchos más!
3) (in phrases)by return (of post) — (BrE) a vuelta de correo
4) u c ( profit)return (ON something) — rendimiento m (de algo)
5) ca) ( tax return) declaración f (de la renta or de impuestos)6) c ( Sport) devolución f7) c ( ticket) (BrE) boleto m or (Esp) billete m or (Col) tiquete m de ida y vuelta, boleto m de viaje redondo (Méx)
III
adjective (before n)a) <journey/flight> de vuelta, de regreso; <ticket/fare> (BrE) de ida y vuelta, de viaje redondo (Méx)by return mail — (AmE) a vuelta de correo
b) ( Sport) de vuelta[rɪ'tɜːn]1. N1) (=going/coming back) vuelta f, regreso mthe return home — la vuelta or el regreso a casa
the return to school — la vuelta or el regreso al colegio
he advocates a return to Victorian values — aboga por una vuelta or un regreso a los valores victorianos
their return to power — su vuelta or retorno al poder
many happy returns (of the day)! — ¡feliz cumpleaños!, ¡felicidades!
he has not ruled out the possibility of making a return to football — no ha descartado la posibilidad de volver al fútbol
on my return — a mi vuelta, a mi regreso
point 1., 5)by return (of) post or (US) by return mail — a vuelta de correo
2) (=reappearance) [of symptoms, pain] reaparición f ; [of doubts, fears] resurgimiento mthere was no return of the symptoms — los síntomas no volvieron a aparecer, los síntomas no reaparecieron
3) (=giving back) [of thing taken away] devolución f, restitución f frm; [of thing borrowed] devolución f ; (Comm) [of merchandise] devolución f ; [of money] reembolso m, devolución fthey are demanding the return of their lands — exigen la devolución or frm la restitución de sus tierras
salehe appealed for the return of the hostages — hizo un llamamiento pidiendo la liberación de los rehenes
4) (=thing returned) (Comm) (=merchandise) devolución f ; (=theatre, concert ticket) devolución f, entrada f devuelta; (=library book) libro m devueltoit's sold out but you might get a return on the night — se han agotado las localidades, pero puede que consiga una entrada devuelta or una devolución la misma noche de la función
5) (Econ) (=profit) ganancia f ; (from investments, shares) rendimiento mhe is looking for quick returns — está buscando rendimiento rápido or ganancias rápidas
diminishing, rate I, 1., 4)they want to get some return on their investment — quieren obtener cierto rendimiento de su inversión
6) (=reward, exchange)7) returns (=figures) estadísticas fpl ( for de); (=election results) resultados mpl (del escrutinio)tax 3.early returns show Dos Santos with 52% of the vote — los primeros resultados del escrutinio muestran que Dos Santos tiene un 52% de los votos
9) (Parl) [of member] (=election) elección f ; (=reelection) reelección f11) (Sport) devolución freturn of serve or service — devolución f del servicio or saque, resto m
12) = return key13) = carriage return2. VT1) (=give back) [+ item] devolver, regresar (LAm), restituir frm; [+ favour, sb's visit, telephone call, blow] devolver; [+ kindness, love] corresponder a; [+ greeting, look, gaze] devolver, responder ato return fire — (Mil) devolver el fuego, responder a los disparos
2) (=put back) volver a colocar3) (Sport) [+ ball] devolver; (Tennis) devolver, restar; (Bridge) [+ suit of cards] devolver4) (=declare) [+ income, details] declararto return a verdict — emitir or pronunciar un veredicto, emitir un fallo
they returned a verdict of guilty/not guilty — lo declararon culpable/inocente
5) (Pol) (=elect) elegir, votar a; (=reelect) reelegir6) (Econ) [+ profit, income] reportar, rendir7) (=reply) responder, contestar3. VI1) (=go/come back) volver, regresarhe left home, never to return — se marchó de casa, para no volver or regresar jamás
to return home — volver or regresar a casa
to return to — [+ place] volver or regresar a; [+ activity, state] volver a
I returned to my hotel — volví or regresé a mi hotel
to return to what we were talking about,... — volviendo al asunto del que estábamos hablando,...
2) (=reappear) [symptoms] volver a aparecer, reaparecer; [doubts, fears, suspicions] volver a surgir, resurgir3) (Jur) revertir (to a)on my father's death the farm returned to my brother — al morir mi padre, la granja revirtió a mi hermano
4.CPD [journey, flight] de regreso, de vueltareturn address N — señas fpl del remitente
return fare N — billete m de ida y vuelta, billete m redondo (Mex)
return flight N — (Brit) (=journey back) (vuelo m de) vuelta f ; (=two-way journey) (vuelo m de) ida y vuelta f
return game N — = return match
return journey N — (Brit) (=journey back) (viaje m de) vuelta f ; (=two-way journey) (viaje m de) ida y vuelta f
return key N — (Comput) tecla f de retorno
return match N — (Brit) (Sport) partido m de vuelta
return ticket N — (Brit) billete m de ida y vuelta or (Mex) redondo
return trip N — (=journey back) (viaje m de) vuelta f ; (=two-way journey) (viaje m de) ida y vuelta f
return visit N — (=repeat visit) nueva visita f
* * *
I
1. [rɪ'tɜːrn, rɪ'tɜːn]a) ( go back)to return (TO something) — ( to a place) volver* or regresar (a algo); (to former activity, state) volver* (a algo)
to return to what we were saying earlier,... — volviendo a lo que decíamos anteriormente,...
b) ( reappear) \<\<symptom\>\> volver* a aparecer, presentarse de nuevo; \<\<doubts/suspicions\>\> resurgir*
2.
vt1)a) ( give back) devolver*, regresar (AmL exc CS), restituir* (frml)b) ( reciprocate) \<\<affection\>\> corresponder a; \<\<blow/favor\>\> devolver*; \<\<greeting\>\> devolver*, corresponder ato return somebody's call — devolverle* la llamada a alguien
c) ( Sport) \<\<ball\>\> devolver*2) ( Law) \<\<verdict\>\> emitir
II
1) ua) ( to place) regreso m, vuelta f, retorno m (frml o liter)on his return — a su regreso, a su vuelta
b) (to former activity, state) vuelta f, retorno mc) ( reappearance) reaparición fmany happy returns of the day! — feliz cumpleaños!, que cumplas muchos más!
3) (in phrases)by return (of post) — (BrE) a vuelta de correo
4) u c ( profit)return (ON something) — rendimiento m (de algo)
5) ca) ( tax return) declaración f (de la renta or de impuestos)6) c ( Sport) devolución f7) c ( ticket) (BrE) boleto m or (Esp) billete m or (Col) tiquete m de ida y vuelta, boleto m de viaje redondo (Méx)
III
adjective (before n)a) <journey/flight> de vuelta, de regreso; <ticket/fare> (BrE) de ida y vuelta, de viaje redondo (Méx)by return mail — (AmE) a vuelta de correo
b) ( Sport) de vuelta -
11 financial instruments
financial instruments ACC, FIN Finanzinstrumente npl (nach IAS/IFRS werden vier Kategorien von Finanzinstrumenten unterschieden: financial instruments = 1. Held-to-maturity investments; 2. Loans and receivables originated by the enterprise; 3. Held for trading; 4. Available for sale; cf IAS 32.5, 39.13 ff)Englisch-Deutsch Fachwörterbuch der Wirtschaft > financial instruments
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12 IAS financial instruments
IAS financial instruments ACC, FIN IAS-Finanzinstrumente npl (four categories of IAS 39 financial assets: 1. Held-to-maturity investments; 2. Loans and receivables originated by the enterprise; 3. Held for trading; 4. Available for sale; cf IAS 32.5, 39.13 ff; IAS 39 Financial Instruments: Recognition and Measurement are replaced by IFRS 9 Classification and Measurement of Financial Assets, the new approach divides financial assets into only two categories while the former requirements in IAS 39 proposed four different categories; IFRS 9 Kategorisierung und Bewertung von finanziellen Vermögenswerten, mit nur zwei Finanzinstrumenten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > IAS financial instruments
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13 quick assets
quick assets ACC, FIN flüssige Mittel npl und kurzfristige Forderungen, Einzugsliquidität f (synonymous: liquid assets, liquid capital, realizable assets, i.e. cash and other assets readily convertible into cash = cash + deposits in a bank current account + trade debts + marketable investments = Kasse + Bankguthaben + Schecks + Wechsel + kurzfristige Forderungen + sonstige kurzfristig liquidisierbaren Wertpapiere; cf Liquidität zweiten Grades)Englisch-Deutsch Fachwörterbuch der Wirtschaft > quick assets
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14 realizable assets
realizable assets ACC, FIN flüssige Mittel npl und kurzfristige Forderungen (synonymous: liquid assets, liquid capital, quick assets, i.e. cash and other assets readily convertible into cash = cash + deposits in a bank current account + trade debts + marketable investments = Kasse + Bankguthaben + Schecks + kurzfristig fällige Wechsel + kurzfristige Forderungen + sonstige kurzfristig liquidisierbaren Wertpapiere, Vorräte sind jedoch ausgeschlossen; cf Liquidität zweiten Grades)Englisch-Deutsch Fachwörterbuch der Wirtschaft > realizable assets
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