-
1 off-balance-sheet
Finances: OBS position, OBS -
2 Off-Balance-Sheet-Geschäft
Off-Balance-Sheet-Geschäft n RW off-balance sheet activities, below the line activities (e.g. currency options, interest rate swaps, futures contracts, repurchase agreements; z. B. Optionsrechte, Swap- und Termingeschäfte; cf above the line activities = bilanzwirksames Geschäft)* * *n < Rechnung> off-balance sheet activities, below the line activities (e.g. currency options, interest rate swaps, futures contracts, repurchase agreements ; z.B. Optionsrechte, Swap- und Termingeschäfte ; cf above the line activities = bilanzwirksames Geschäft)Business german-english dictionary > Off-Balance-Sheet-Geschäft
-
3 off-balance-sheet financing
Finfinancing obtained by means other than debt and equity instruments, for example, partnerships, joint ventures, and leases.Abbr. OBSFThe ultimate business dictionary > off-balance-sheet financing
-
4 STATEMENT OF ASSETS ACCOUNTED IN OFF-BALANCE SHEET
Универсальный русско-английский словарь > STATEMENT OF ASSETS ACCOUNTED IN OFF-BALANCE SHEET
-
5 On-Balance-Sheet-Geschäft
On-Balance-Sheet-Geschäft n RW above the line activity, on-balance sheet activity (bilanzielles Aktiv- oder Passivgeschäft; vgl. bilanzunwirksames Geschäft = off-balance sheet activity = off-balance sheet activities)* * *n < Rechnung> above the line activity, on-balance sheet activity (bilanzielles Aktiv- oder Passivgeschäft ; vgl. ⇒ bilanzunwirksames Geschäft = off-balance sheet activity = off-balance sheet activities)Business german-english dictionary > On-Balance-Sheet-Geschäft
-
6 balance
m.1 balance sheet (finance) (document).balance consolidado consolidated balance sheet2 outcome.hacer balance (de) to take stock (of)el accidente tuvo un balance de seis heridos a total of six people were wounded in the accident3 remainder, residue, rest, balance.* * *1 (movimiento) rocking3 (cálculo) total4 (resultado) outcome, result■ el balance de la reunión ha sido positivo on balance, the meeting was successful5 (equilibrio) balance\hacer un balance de to take stock of, weigh up, evaluatebalance acústico sound balance* * *SM1) (Econ) [de una cuenta] balance; (=documento) balance (sheet); (Com) [de existencias] stocktaking, inventory (EEUU)hacer balance — [de una cuenta] to draw up a balance; [de existencias] to take stock, do the stocktaking
2) (=resultado)el balance de víctimas mortales en el accidente — the death toll in the accident, the number of dead in the accident
el equipo tiene un balance de dos victorias y tres derrotas — so far the team have had two wins and three defeats
un abogado con un buen balance de casos ganados — a lawyer who has won a good proportion of his cases
3) (=evaluación) [de hecho, situación] assessment, evaluationlos puntos negros en el balance del año académico — the black spots in the assessment o evaluation of the academic year
hizo balance de los cinco años de su gobierno — he assessed o evaluated o took stock of the five years of his government
4) (=balanceo) to-and-fro motion; [de un barco] roll, rolling5) (=indecisión) vacillation6) Caribe (=mecedora) rocking chair* * *1)a) (resumen, valoración) assessment, evaluationhacer balance de algo — to take stock of something, to evaluate something
b) ( resultado) result, outcomeun balance positivo/negativo — a positive/negative result o outcome
2) (Com, Fin)a) ( inventario) stocktakingb) (cálculo, cómputo) balancec) ( documento) balance sheetd) ( de cuenta) balance* * *= supply balance sheet, balance, balance sheet.Ex. The OECD publishes annual supply balance sheets for meat, dairy products and eggs, and food consumption statistics, for each of its twenty-four member states.Ex. The concept of such co-operation is very interesting and we continue to build a history of Stumpers activity to assess the balance of 'giving and taking'.Ex. The balance sheets indicate the degree of dependence on certain imported minerals.----* balance bancario = bank balance.* balance comercial = balance of trade, trade balance.* balance de cuentas = financial statement.* balance final = balance.* balance final, el = bottom line, the.* hacer balance de = take + stock of.* hacer el balance de cuentas = balance + the cash, balance + the cash drawer.* * *1)a) (resumen, valoración) assessment, evaluationhacer balance de algo — to take stock of something, to evaluate something
b) ( resultado) result, outcomeun balance positivo/negativo — a positive/negative result o outcome
2) (Com, Fin)a) ( inventario) stocktakingb) (cálculo, cómputo) balancec) ( documento) balance sheetd) ( de cuenta) balance* * *= supply balance sheet, balance, balance sheet.Ex: The OECD publishes annual supply balance sheets for meat, dairy products and eggs, and food consumption statistics, for each of its twenty-four member states.
Ex: The concept of such co-operation is very interesting and we continue to build a history of Stumpers activity to assess the balance of 'giving and taking'.Ex: The balance sheets indicate the degree of dependence on certain imported minerals.* balance bancario = bank balance.* balance comercial = balance of trade, trade balance.* balance de cuentas = financial statement.* balance final = balance.* balance final, el = bottom line, the.* hacer balance de = take + stock of.* hacer el balance de cuentas = balance + the cash, balance + the cash drawer.* * *A1(resumen, valoración): elaboró un balance sobre sus dos años en el puesto she took stock of her two years in the jobhizo un balance económico y artístico del festival he evaluated o assessed the festival from a financial and artistic point of view2 (resultado) result, outcomesu gestión arroja un balance positivo/negativo his management has produced positive/negative resultsun total de 25 muertos es el balance definitivo del incendio the final death toll in the fire is 251 (inventario) stocktaking2 (cálculo, cómputo) balance3 (documento) balance sheetcuadrar un balance to balance (off) the accounts, to get the accounts to balance4 (de una cuenta) balanceCompuesto:masculine trial balance* * *
balance sustantivo masculino
1
hacer balance de algo to take stock of sth, to evaluate sth
2 (Com, Fin) (cálculo, cómputo) balance;
( documento) balance sheet;
( de cuenta) balance
balance sustantivo masculino
1 Fin balance
(documento financiero) balance sheet
2 (valoración, resultado) outcome: se desconoce el balance de víctimas, the number of victims is unknown
3 fig (reflexión, valoración) tienes que hacer balance de tu matrimonio, you must take stock of your marriage
' balance' also found in these entries:
Spanish:
balanza
- casar
- cuadrar
- deficitaria
- deficitario
- desequilibrar
- desnivelar
- desnivelada
- desnivelado
- deudor
- deudora
- equilibrar
- equilibrio
- nivelar
- saldo
- ajustar
- balancear
- contrapeso
- desequilibrado
- mantener
- perder
English:
balance
- balance of payments
- balance of power
- balance out
- balance sheet
- bank balance
- bottom line
- consolidate
- debit balance
- doctor
- off-balance
- outstanding
- quarterly statement
- trading results
- weekly statement
- bank
- credit
- fine
- footing
- over
- stock
- strike
* * *balance nm[documento] balance sheet balance de comprobación trial balance;balance consolidado consolidated balance sheet;balance de inventario stock check;Am balance de pagos balance of payments2. [resultado] outcome;el balance de la experiencia fue positivo on balance, the experience was a positive one;el accidente tuvo un balance de seis heridos a total of six people were wounded in the accident;el balance de muertos the death toll3. [análisis, reflexión] assessment;han hecho un balance positivo de la gestión del nuevo presidente their assessment of the new president's performance is positive;al acabar la temporada, hicieron balance de los resultados at the end of the season they took stock of o reflected on their results4. [en equipo de música] balance* * *m COM balance;hacer balance do the books;* * *balance nm1) : balance2) : balance sheet -
7 activo que no aparece en el balance
• off-balance sheet assetsDiccionario Técnico Español-Inglés > activo que no aparece en el balance
-
8 financiamiento fuera del balance general
• off-balance-sheet financingDiccionario Técnico Español-Inglés > financiamiento fuera del balance general
-
9 financiamiento que no aparece en el balance
• off-balance-sheet financingDiccionario Técnico Español-Inglés > financiamiento que no aparece en el balance
-
10 obligaciones que no aparecen en el balance
• off-balance sheet itemsDiccionario Técnico Español-Inglés > obligaciones que no aparecen en el balance
-
11 operaciones fuera de balance
• off-balance sheet activitiesDiccionario Técnico Español-Inglés > operaciones fuera de balance
-
12 operaciones no integradas en balance
• off-balance sheet activitiesDiccionario Técnico Español-Inglés > operaciones no integradas en balance
-
13 pasivo que no aparece en el balance
• off-balance sheet liabilityDiccionario Técnico Español-Inglés > pasivo que no aparece en el balance
-
14 partida no incluida en el balance general
• below-the-line item• off-balance sheet itemDiccionario Técnico Español-Inglés > partida no incluida en el balance general
-
15 позабалансовий звіт
-
16 внебалансовый отчет
-
17 внебалансовый
off-balance sheet -
18 внебалансовый отчет
Русско-Английский новый экономический словарь > внебалансовый отчет
-
19 внебалансовые операции
внебалансовые операции
Финансовые операции, которые не отражаются в балансе финансового учреждения, их осуществляющего. Примером может являться купля-продажа финансовых активов на фьючерсных рынках.
[Глоссарий терминов, используемых в платежных и расчетных системах. Комитет по платежным и расчетным системам Банка международных расчетов. Базель, Швейцария, март 2003 г.]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > внебалансовые операции
-
20 забалансовое финансирование
забалансовое финансирование
Использование фондов компании для аренды или лизинга дорогостоящего оборудования вместо его покупки, что позволяет, не делая капиталовложений, использовать такое оборудование. Оно не фигурирует в балансе компании в качестве актива, что ведет к занижению объемов вложенного капитала; однако рентные платежи будут отражены в счете прибылей и убытков.
[ http://www.vocable.ru/dictionary/533/symbol/97]
забалансовое финансирование
Такое финансирование операций, при котором соответствующие активы и обязательства не показываются в балансе компании.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > забалансовое финансирование
См. также в других словарях:
off-balance sheet — An asset, liability or commitment that is not reflected in a company s balance sheet is said to be off balance sheet. For example, off balance sheet financing is financing that is not shown as a liability on a company s balance sheet. + off… … Law dictionary
off-balance-sheet — UK US adjective [before noun] ACCOUNTING ► used to describe assets or debts that a company does not need to show on its balance sheet (= financial statement for a particular period): »The company had $4 billion in off balance sheet debt that was… … Financial and business terms
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
off-balance sheet — A term used to describe contingent liabilities, contingent assets, and commitments that are legally binding but are not assets or liabilities shown on the balance sheet under GAAP. Examples include loan commitments and letters of credit. American … Financial and business terms
off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… … Auditor's dictionary
Off-balance-sheet — Die Bilanzexterne Finanzierung (en.: Off balance sheet) ist ein Begriff aus dem Finanz und Rechnungswesen, der eine bilanzneutrale Finanzierung meint. Vermögenswerte und Schulden werden hierbei meist in Zweckgesellschaften ausgelagert, die nicht… … Deutsch Wikipedia
Off-balance sheet account — Off balance sheet accounts are assets and liabilities that the bank expects in the future. This type of account is also known as contingent . Off balance sheet accounts are possible future obligations without outlay of funds … International financial encyclopaedia
off-balance sheet arrangement — USA Defined in Rule 303 of Regulation S K as any transaction, agreement or other contractual arrangement to which an entity that is not consolidated with the company is a party, under which the company has one of the following: • Any obligation… … Law dictionary
Off-Balance-Sheet Financing — A form of financing in which large capital expenditures are kept off of a company s balance sheet through various classification methods. Companies will often use off balance sheet financing to keep their debt to equity (D/E) and leverage ratios… … Investment dictionary
Off Balance Sheet - OBS — An asset or debt that does not appear on a company s balance sheet. Items that are considered off balance sheet are generally ones in which the company does not have legal claim or responsibility for. For example, loans issued by a bank are… … Investment dictionary
off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… … Accounting dictionary