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41 внебалансовое финансирование
Banks. Exchanges. Accounting. (Russian-English) > внебалансовое финансирование
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42 внебалансовые операции
Banks. Exchanges. Accounting. (Russian-English) > внебалансовые операции
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43 внебалансовый риск
Banks. Exchanges. Accounting. (Russian-English) > внебалансовый риск
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44 забалансовая деятельность
Banks. Exchanges. Accounting. (Russian-English) > забалансовая деятельность
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45 забалансовая статья
Banks. Exchanges. Accounting. (Russian-English) > забалансовая статья
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46 забалансовое обязательство
Banks. Exchanges. Accounting. (Russian-English) > забалансовое обязательство
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47 забалансовое финансирование
Banks. Exchanges. Accounting. (Russian-English) > забалансовое финансирование
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48 забалансовый счет
off-balance-sheet (below-line, memorandum) accountBanks. Exchanges. Accounting. (Russian-English) > забалансовый счет
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49 внебалансовый риск
Русско-Английский новый экономический словарь > внебалансовый риск
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50 Bilanz
Bilanz f RW balance sheet, B/S, asset and liability statement (Bilanz i. e. S.: Ausweis der Aktiva und Passiva); annual financial statements, annual accounts, statement of financial position (Bilanz i. w. S. als Jahresabschluss einschließlich GuV, Anhang, Lagebereicht, Kapitalflussrechnung, usw.; may include in the wider sense income statement, notes, cash flow statement etc.) • außerhalb der Bilanz FIN off-balance-sheet • die Bilanz kippen GEN tilt the balance • die Bilanz verschleiern RW (BE, infrml) fiddle the balance, (infrml) cook the books (ein Bilanzdelikt = accounting fraud und Verstoß gegen das Gebot der Bilanzklarheit = principle of unambiguous presentation of balance sheet items; anders: Bilanzkosmetik oder Window-Dressing; illegal action; cp. window-dressing = year end legal action) • die Bilanz ziehen 1. GEN strike a balance; 2. RW balance the books • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren) • in der Bilanz getrennt ausweisen RW show separately in the balance sheet* * *f < Rechnung> annual accounts, asset and liability statement, balance sheet (B/S), statement of financial position ■ außerhalb der Bilanz < Finanz> off-balance-sheet ■ die Bilanz kippen < Geschäft> tilt the balance ■ die Bilanz ziehen 1. < Geschäft> strike a balance; 2. < Rechnung> balance the books* * *Bilanz
balance [of accounts], (Bilanzformular) balance sheet, statement [of assets and liabilities] (US), overall statement (US), statement of conditions (US);
• abgekürzte Bilanz condensed balance sheet, trial balance;
• aktive Bilanz credit balance, (Handelsbilanz) favo(u)rable (credit) balance;
• aufgestellte Bilanz balance sheet;
• ausführliche Bilanz detailed balance sheet;
• außenwirtschaftliche Bilanz visible (foreign-trade) balance;
• berichtigte Bilanz post-closing balance sheet, [post-]closing trial balance;
• fiktive Bilanz proforma balance sheet (statement, US);
• finanzwirtschaftliche Bilanz statement of application of funds (US), source and disposition statement;
• frisierte Bilanz faked (cooked, doctored, window-dressed) balance sheet;
• gefälschte Bilanz false (faked, fraudulent, cooked, doctored) balance sheet;
• vertikal gegliederte Bilanz vertical-form balance sheet;
• genormte Bilanz common-size statement;
• geprüfte Bilanz certified balance, audited balance sheet;
• jährliche Bilanz annual balance sheet;
• konsolidierte Bilanz consolidated balance sheet;
• neueste Bilanz up-to-date balance sheet;
• passive Bilanz adverse balance;
• reine Bilanz final balance;
• rohe Bilanz trial (rough) balance;
• ungeprüfte Bilanz unaudited balance sheet;
• vergleichende Bilanz comparative balance sheet;
• verschleierte Bilanz veiled (window-dressed, tampered, faked, cooked, doctored) balance sheet;
• mit Prüfungsvermerk versehene Bilanz certified financial statement (US);
• versicherungstechnische Bilanz actuarial valuation;
• vorläufige Bilanz tentative balance sheet;
• zusammengefasste Bilanz consolidated (summarized, condensed) balance sheet;
• Bilanz einer Aktiengesellschaft corporate balance sheet (statement, US); Bilanz
• ohne Aufwand und Ertrag post-closing trial balance;
• Bilanz eines Einzelkaufmanns sole trader’s balance sheet;
• Bilanz per 30. Juni balance sheet as of 30th of June;
• Bilanz einer OHG partnership balance sheet;
• Bilanz einer Vermögensverwaltung fund balance sheet;
• Bilanz der gesamten Volkswirtschaft net results of overall economic activity;
• Bilanz abschließen to bring down a balance;
• Bilanz analysieren to analyse (interpret, break down, US) a balance sheet;
• in der Bilanz aufführen to show in the balance;
• in der Bilanz unter langfristigen Schulden aufführen to place on the balance sheet among the long-term liabilities;
• in die Bilanz aufnehmen to include in the balance sheet;
• Bilanz aufstellen (erstellen) to strike (get out, prepare, draw up) a balance sheet, to make up a balance [sheet];
• Bilanz fälschen (frisieren, verschleiern) to cook (doctor, fake) a balance sheet;
• Bilanz genehmigen to approve [of] a balance sheet (US coll.);
• in der Bilanz positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanz lesen to read the balance sheet;
• Bilanz machen to balance;
• Bilanz überprüfen to audit a balance sheet;
• Bilanz veröffentlichen to make the balance sheet public;
• eine Bilanz in Euro veröffentlichen to publish a balance sheet in euro;
• Bilanz vorlegen to submit a balance sheet;
• Bilanz nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung vorlegen to represent a financial statement fairly in accordance with generally accepted accounting principles;
• Bilanz zergliedern to analyse (analyze, US, break down, US) a balance sheet;
• Bilanz ziehen to balance the books, to strike a balance sheet;
• Bilanz seines Lebens ziehen to take stock of one’s life. -
51 bilanzneutrale Finanzierung
bilanzneutrale Finanzierung f BANK, RW off-balance-sheet financing, off-balance-sheet finance (cf below the line activities, off-balance sheet activities = bilanzunwirksames Geschäft)* * *f <Bank, Rechnung> off-balance-sheet financing, off-balance-sheet finance (cf below the line activities off-balance sheet activities = bilanzunwirksames Geschäft)* * *bilanzneutrale Finanzierung
off-balance-sheet financingBusiness german-english dictionary > bilanzneutrale Finanzierung
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52 außerbilanzielle Finanzierung
außerbilanzielle Finanzierung f BANK, RW off-balance-sheet financing, off-balance-sheet finance (cf below the line activities, off-balance sheet activities = bilanzunwirksames Geschäft = außerbilanzielles Geschäft)* * *f <Bank, Rechnung> off-balance-sheet financing, off-balance-sheet finance (cf below the line activities off-balance sheet activities = bilanzunwirksames Geschäft = außerbilanzielles Geschäft)Business german-english dictionary > außerbilanzielle Finanzierung
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53 bilancio
m (pl -ci) balance( rendiconto) balance sheetbilancio annuale annual accountsbilancio consuntivo closing balancebilancio dello Stato national budgetbilancio preventivo budgetfare il bilancio draw up a balance sheetfig take stockrelazione f annuale di bilancio annual report* * *bilancio s.m.1 (econ., comm.) balance; (spec. di previsione) budget; ( di esercizio) balance sheet: bilancio attivo, passivo, credit, debit balance; bilancio comunitario, community budget; bilancio consolidato, consolidated balance sheet; bilancio consuntivo, closed budget (o final balance); bilancio dello stato, (national) budget; bilancio di costituzione, establishment balance sheet; bilancio di apertura, opening balance sheet; bilancio familiare, household budget; bilancio in pareggio, balanced budget; bilancio provvisorio, interim (o provisional) balance sheet; bilancio ( statale) di competenza, budget of authorisation; bilancio annuale, annual balance sheet; revisione, verifica del bilancio, balance sheet auditing (o audit); voce di bilancio, balance sheet item; bilancio di apertura, opening balance; bilancio di chiusura, closing balance; bilancio fiscale, tax balance sheet; bilancio di verifica, trial balance; bilancio preventivo delle vendite, sales budget; fare un bilancio, to draw up (o strike) a balance sheet; approvare il bilancio, to pass the budget; chiudere un bilancio in attivo, to close a balance (o to balance the books) with a profit (o in the black); chiudere un bilancio in passivo, to close a balance (o to balance the books) with a loss (o in the red); chiudere un bilancio in pareggio, to balance the budget (o the break even); fare un bilancio preventivo, to budget; falsificare un bilancio, to counterfeit a balance // di bilancio, budgetary // fuori bilancio, off balance sheet2 (fig.) (net) result, outcome: fare il bilancio della propria vita, to take stock of one's life; mettere in bilancio, to consider (o to take into consideration); fare il bilancio di una situazione, to take stock (o to weigh the pros and cons) of a situation* * *Rossi Spa ha chiuso il bilancio in attivo, passivo — Rossi Spa made a profit, loss in the last financial year
iscrivere a bilancio — to include [sth.] in the budget [uscita, entrata]
2) (di catastrofe, incidente) toll, cost3) fig. (valutazione)fare il bilancio di qcs. — to take stock of sth., to review sth.
•bilancio preventivo o di previsione budget; bilancio pubblico — Budget
* * *bilanciopl. -ci /bi'lant∫o, t∫i/sostantivo m.1 amm. (preventivo) budget; (rendiconto) balance (sheet); Rossi Spa ha chiuso il bilancio in attivo, passivo Rossi Spa made a profit, loss in the last financial year; bilancio in pareggio balanced budget; chiudere il bilancio in pareggio to break even; iscrivere a bilancio to include [sth.] in the budget [uscita, entrata]2 (di catastrofe, incidente) toll, cost; bilancio ufficiale delle vittime official death toll3 fig. (valutazione) fare il bilancio di qcs. to take stock of sth., to review sth.; qual è il bilancio dell'anno? how did the year turn out?bilancio di apertura opening balance; bilancio di chiusura closing balance; bilancio energetico energy balance; bilancio familiare household budget; bilancio preventivo o di previsione budget; bilancio pubblico Budget. -
54 bilan
bilan [bilɑ̃]masculine nouna. [de comptes] balance sheet• quel a été le bilan de ces négociations ? what was the end result of the negotiations?c. ( = nombre de morts) death toll• bilan provisoire: 300 blessés so far, 300 people are known to have been injured* * *bilɑ̃nom masculin1) ( financier) balance sheet2) ( aboutissement) outcome3) (de catastrophe, d'accident) toll‘accident de voiture, bilan: deux morts’ — ‘two killed in a car accident’
4) ( évaluation) assessmentfaire or dresser le bilan de quelque chose — to assess something
5) ( compte rendu) report* * *bilɑ̃ nm2) [victimes] toll3) fig outcomefaire le bilan de [opération] — to assess, [situation] to assess, to take stock of, [vie, mariage] to take stock of
Il faut faire le bilan de la situation. — We need to assess the situation., We need to take stock of the situation.
* * *bilan nm1 Compta balance sheet; bilan provisoire interim balance sheet; dresser or établir un bilan to draw up a balance sheet; bilan de fin d'exercice/de vérification closing/trial balance; déposer son bilan to file a petition in bankruptcy; demander un dépôt de bilan to file for bankruptcy; hors bilan [passif] off balance sheet;2 ( aboutissement) outcome;3 (de catastrophe, d'accident) toll; le bilan des feux de forêt the toll of forest fires; bilan officiel official toll; ‘accident de voiture, bilan: deux morts’ ‘two killed in a car accident’;4 ( évaluation) assessment; faire or dresser le bilan de qch to assess sth; quel bilan tirez-vous de…? what is your assessment of…?; quel est le bilan de l'année? how did the year turn out?;5 ( compte rendu) report; le bilan d'activité du comité pour 1990 the committee's annual report for 1990; présenter un bilan des ventes to report on sales.bilan de liquidation statement of affairs (in a bankruptcy petition); bilan médical = bilan de santé; bilan professionnel performance appraisal; bilan de santé check-up; se faire faire un bilan de santé to have a check-up; bilan social Entr social balance sheet; gén ( d'une politique) social consequences.[bilɑ̃] nom masculindresser ou faire le bilan to draw up the balance sheetquand on fait le bilan de sa vie when one takes stock of ou when one assesses one's (lifetime) achievementsquel est le bilan de ces discussions? what is the end result of these talks?, what have these talks amounted to?3. MÉDECINE -
55 bilanzwirksames Geschäft
bilanzwirksames Geschäft n BANK, RW on-balance-sheet activity, above the line activity; on-balance-sheet transactions (Synonym: On-Balance-Sheet-Geschäft; Bankgeschäfte unter bilanziellen Gesichtspunkten als Aktiv- oder Passivgeschäft; oft als Sammelbegriff für die bilanzwirksamen Geschäfte zur Abgrenzung vom gesamten bilanzunwirksamen Geschäft = off-balance-sheet activity)* * *n < Rechnung> above the line activities, above the line activity, on-balance-sheet activity (bilanzielles Aktiv- oder Passivgeschäft ; vgl. ⇒ bilanzunwirksames Geschäft = off-balance-sheet activity)Business german-english dictionary > bilanzwirksames Geschäft
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56 bilanzunwirksam
bilanzunwirksam adj BANK, RW off-balance-sheet, off the balance sheet* * *adj <Finanz, Rechnung, Vw> off the balance sheet, off-balance-sheet -
57 bilanzunwirksame Finanzierung
bilanzunwirksame Finanzierung f BANK, RW off-balance-sheet financing, off-balance-sheet finance* * *f <Finanz, Rechnung> off-balance-sheet financing, off-balance-sheet financeBusiness german-english dictionary > bilanzunwirksame Finanzierung
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58 bilanzunwirksame Verbindlichkeiten
bilanzunwirksame Verbindlichkeiten fpl RW off-balance-sheet commitments, off-balance-sheet liabilities* * *Business german-english dictionary > bilanzunwirksame Verbindlichkeiten
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59 bilanzneutral
bilanzneutral adj BANK, RW off-balance sheet, off-balance* * *adj <Bank, Rechnung> off-balance sheet, off-balance* * *bilanzneutral
sein to have no effect on the balance sheet. -
60 bilanzneutrales Geschäft
bilanzneutrales Geschäft n BANK, RW off-balance sheet activities, below the line activities (z. B. Swap- und Termingeschäfte, Optionsrechte, Pensionsgeschäfte; e.g. interest rate swaps, futures contracts, currency options, repurchase agreements; cf on-balance sheet activities = bilanzwirksames Geschäft)* * *n <Bank, Rechnung> off-balance sheet activities, below the line activities (z.B. Swap- und Termingeschäfte, Optionsrechte, Pensionsgeschäfte ; e.g. interest rate swaps, futures contracts, currency options, repurchase agreements ; cf on-balance sheet activities = bilanzwirksames Geschäft)Business german-english dictionary > bilanzneutrales Geschäft
См. также в других словарях:
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