-
81 внебалансовый счёт
1) Economy: non-balance account, off balance sheet account, off-balance accountУниверсальный русско-английский словарь > внебалансовый счёт
-
82 забалансовый
1) Economy: off-balance-sheet2) Astronautics: off-balance3) SAP.fin. out-of-balance4) oil&gas: non-commercial, noncommercial -
83 Strich
: unter dem Strich1. < Geschäft> below the line; 2. < Rechnung> GuV below the line (Posten der Gewinnverwendung, items showing the appropriation of profits) ; 3. nicht bilanzpflichtig off-balance sheet (bilanzunwirksam ; not on the balance sheet because of acounting convention or tax law)--------: über dem Strich<Finanz, Rechnung> above the line* * *Strich
(Land) stretch, tract, (Textilien) nap;
• unter dem Strich (Bilanz) below the line;
• Strichcode (Computer) bar code;
• Strichcode-Aufkleber, Strichcode-Etikett bar-code label;
• Strichcodierung bar coding. -
84 unter dem Strich
Strich: unter dem Strich 1. GEN, RW below the line (GuV: Ausweis der Gewinnverwendung, items showing the appropriation of profits); 2. off-balance sheet (nicht bilanzpflichtig, bilanzunwirksam; not on the balance sheet because of acounting convention or tax law)* * *unter dem Strich
(Bilanz) below the line -
85 СПРАВКА о наличии ценностей, учитываемых на забалансовых счетах
Универсальный русско-английский словарь > СПРАВКА о наличии ценностей, учитываемых на забалансовых счетах
-
86 Справка о наличии ценностей, учитываемых на забалансовых счетах
Универсальный русско-английский словарь > Справка о наличии ценностей, учитываемых на забалансовых счетах
-
87 внебалансовый
1) General subject: off-balance-sheet (account)2) Economy: off-balance -
88 забалансовое финансирование
1) Economy: off-balance financing2) Accounting: off-balance sheet financing (в узком значении - использование источников финансирования, не включаемых в баланс; в широком значении - использование активов, не находящихся во владении)Универсальный русско-английский словарь > забалансовое финансирование
-
89 strukturiertes Anlageinstrument
strukturiertes Anlageinstrument n BANK, FIN structured investment vehicle, SIV (Synonym: strukturiertes Anlagevehikel, strukturiertes Investmentvehikel; ähnlich wie die Conduits die besondere Form einer Zweckgesellschaft = SPV, in die ausweispflichtige, kurzfristige, Eigenkapital-belastende Risiken vor dem Inkrafttreten von Basel II aus Bankbilanzen ausgelagert werden konnten; a SPV = special purpose vehicle that undertakes arbitrage activities by purchasing highly rated medium and long-term, fixed-income assets and that funds itself with cheaper short-term highly rated CP = Commercial Paper and MTNs = medium-term notes; vehicles sponsored by financial institutions which have an incentive to create off-balance-sheet structures, the vehicles are funded by issuing investors with capital notes of the vehicle, cf ABCP; used by banks to keep risks off their balance sheets before Basel II came into effect in 2008; cf Regulierungsarbitrage, financial engineering, financial alchemy)Business german-english dictionary > strukturiertes Anlageinstrument
-
90 strukturiertes Investmentvehikel
strukturiertes Investmentvehikel n BANK, FIN structured investment vehicle, SIV (Synonym: strukturiertes Anlagevehikel, strukturiertes Anlageinstrument; ähnlich wie die Conduits die besondere Form einer Zweckgesellschaft = SPV, in die ausweispflichtige, kurzfristige, Eigenkapital-belastende Risiken vor dem Inkrafttreten von Basel II aus Bankbilanzen ausgelagert werden konnten; a SPV = special purpose vehicle that undertakes arbitrage activities by purchasing highly rated medium and long-term, fixed-income assets and that funds itself with cheaper short-term highly rated CP = Commercial Paper and MTNs = medium-term notes; vehicles sponsored by financial institutions which have an incentive to create off-balance-sheet structures, the vehicles are funded by issuing investors with capital notes of the vehicle, cf ABCP; used by banks to keep risks off their balance sheets before Basel II came into effect in 2008; cf Regulierungsarbitrage, financial engineering, financial alchemy)Business german-english dictionary > strukturiertes Investmentvehikel
-
91 внебалансовая кредитная линия
Finances: off-balance sheet credit lineУниверсальный русско-английский словарь > внебалансовая кредитная линия
-
92 внебалансовая операция
Универсальный русско-английский словарь > внебалансовая операция
-
93 внебалансовое обязательство
Accounting: off-balance sheet liabilityУниверсальный русско-английский словарь > внебалансовое обязательство
-
94 внебалансовое финансирование
Finances: off-balance-sheet financingУниверсальный русско-английский словарь > внебалансовое финансирование
-
95 внебалансовые статьи
Универсальный русско-английский словарь > внебалансовые статьи
-
96 внебалансовый отчёт
Business: off-balance sheetУниверсальный русско-английский словарь > внебалансовый отчёт
-
97 всего забалансовых инструментов
Универсальный русско-английский словарь > всего забалансовых инструментов
-
98 гарантия для внебалансовых счётов
Economy: off-balance sheet guaranteeУниверсальный русско-английский словарь > гарантия для внебалансовых счётов
-
99 доступ к забалансовому финансированию, доступ к забалансовым операциям
Finances: access to off-balance sheetУниверсальный русско-английский словарь > доступ к забалансовому финансированию, доступ к забалансовым операциям
-
100 забалансовая операция
Универсальный русско-английский словарь > забалансовая операция
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