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41 депонирование ценных бумаг на ДЕПО-счетах брокерских и дилерских контор, торгующих на бирже
depositing securities on the DEPO-accounts of brokerages and dealer firms operating on the ExchangeNew russian-english economic dictionary > депонирование ценных бумаг на ДЕПО-счетах брокерских и дилерских контор, торгующих на бирже
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42 контроллинговая единица
= КЕ controlling unit [CU]Организационная единица, структурирующая предприятие с точки зрения внутреннего учета и распределения. Контроллинговой единице присваивается одна или несколько балансовых единиц, в которых, в случае необходимости, могут использоваться разные валюты. Все балансовые единицы, относящиеся к одной и той же контроллинговой единице, должны использовать один и тот же оперативный план счетов. Все внутрипроизводственные перерасчеты работ могут осуществляться только между объектами, которые включены в одну и ту же контроллинговую единицу. — An organizational unit which structures the enterprise from the perspective of internal accounting and allocation. One or more balance units are assigned to the controlling unit, where, when necessary, various currencies can be used. All the balance units, which refer to the same controlling unit, must use the same operating plan of accounts. All the in-house work recalculations can be made only between the entities, which are included in the same controlling unit.
единица неделимого частного блага (товара), единственная — single unit of indivisible private good
Russian-English Dictionary "Microeconomics" > контроллинговая единица
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43 возмещение расходов
1. reimbursement of outlayсписал в расход; списанный в расход — struck off charge
счета расходов; расходные статьи — outlay accounts
издержки сбыта; расходы на сбыт — selling outlays
2. compensation for expenses3. reimbursement of expensesРусско-английский большой базовый словарь > возмещение расходов
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44 exchange rate risk
Finthe risk of suffering loss on converting another currency to the currency of a company’s own country.EXAMPLEExchange rate risks can be arranged into three primary categories. (1.) Economic exposure: operating costs will rise due to changes in rates and make a product uncompetitive in the world market. Little can be done to reduce this routine business risk that every enterprise must endure. (2.) Translation exposure: the impact of currency exchange rates will reduce a company’s earnings and weaken its balance sheet. To reduce translation exposure, experienced corporate fund managers use a range of techniques known as currency hedging. (3.) Transaction exposure: there will be an unfavorable move in a specific currency between the time when a contract is agreed and the time it is completed, or between the time when a lending or borrowing is initiated and the time the funds are repaid. Transaction exposure can be eased by factoring: transferring title to foreign accounts receivable to a third-party factoring house.Although there is no definitive way of forecasting exchange rates, largely because the world’s economies and financial markets are evolving so rapidly, the relationships between exchange rates, interest rates, and inflation rates can serve as leading indicators of changes in risk. These relationships are as follows. Purchasing Power Parity theory (PPP): while it can be expressed differently, the most common expression links the changes in exchange rates to those in relative price indices in two countries:Rate of change of exchange rate = Difference in inflation ratesInternational Fisher Effect (IFE): this holds that an interest-rate differential will exist only if the exchange rate is expected to change in such a way that the advantage of the higher interest rate is offset by the loss on the foreign exchange transactions. Practically speaking, the IFE implies that while an investor in a low-interest country can convert funds into the currency of a high-interest country and earn a higher rate, the gain (the interest rate differential) will be offset by the expected loss due to foreign exchange rate changes. The relationship is stated as:Expected rate of change of the exchange rate = Interest-rate differentialUnbiased Forward Rate Theory: this holds that the forward exchange rate is the best unbiased estimate of the expected future spot exchange rate.Expected exchange rate = Forward exchange rate
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