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1 segregated accounts company
Англо-русский экономический словарь > segregated accounts company
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2 segregated portfolio company
сокр. SPC страх., фин. компания с разделенными портфелями (компания, активы и обязательства которой разделены на несколько портфелей (или ячеек), каждый из которых независимо от других портфелей обладает ограниченной ответственностью; т. е. обязательства пред кредиторами одного портфеля могут покрываться только за счет его активов, активы другого портфеля для удовлетворения требований кредиторов использоваться не могут; капитал каждого портфеля, как правило, формируется путем выпуска отдельного типа акций, таким образом защищая акционеров одного портфеля от влияния убытков от деятельности другого портфеля; такая организационная форма используется преимущественно в страховой и инвестиционной деятельности в оффшорных центрах; в законодательстве разных оффшорных центров аналогичные формы носят и другие названия, напр., "компания с защищенными ячейками" (Гернси, Джерси, остров Мэн, Гибралтар, Маврикий, Багамские острова), "компания с разделенными счетами" (Бермудские острова); название "компания с разделенными портфелями" используется, в частности, на Каймановых островах, Британских Виргинских островах)Syn:See:Англо-русский экономический словарь > segregated portfolio company
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3 SAC
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4 account
n1) счет; запись на счет2) отчет (финансовый)3) брит. период, когда биржевые сделки заключаются с закрытием позиции в расчетный день; амер. запись брокера о сделках, совершенных по поручению клиента4) pl отчетность5) pl бухгалтерские счета6) pl деловые книги
- absorption account
- accumulation account
- adjunct account
- adjustment account
- advance account
- aggregate accounts
- agio account
- annual account
- annual accounts
- appropriation account
- assets account
- ATS account
- balance account
- balancing account
- bank account
- bank giro account
- banking account
- bank's central settlement account
- bear account
- below-line balance account
- bills account
- blocked account
- book account
- budget account
- bull account
- business accounts
- call account
- capital account
- cash account
- certified account
- charge account
- charges account
- checking account
- clearing account
- closed account
- closing account
- combined accounts
- common stock capital accounts
- company's liquidation account
- compound interest account
- consolidated accounts
- consumers account
- control account
- correspondent account
- corresponding accounts
- cost account
- credit account
- creditor's account
- cumulative account
- currency conversion accounts
- current account
- customer account
- debit account
- debtor's account
- deferred account
- demand deposit account
- departmental account
- depreciation account
- depreciation adjustment account
- depreciation reserve account
- detailed account
- discretionary account
- disbursement account
- dividend account
- domestic accounts
- dormant account
- drawing account
- dummy account
- end month account
- end next account
- exchange stabilization account
- expense account
- external account
- external payments account
- extra-budgetary accounts
- final account
- financial account
- fixed assets account
- foreign exchange accounts
- foreign loan and deposit balancing account
- foreign transactions account
- general account
- giro account
- government accounts
- government receipts and expenditures account
- group accounts
- impersonal account
- imprest accounts
- income account
- income statement account
- individual retirement account
- inland account
- interest account
- interest-bearing account
- interest-free account
- interim account
- invalid account
- inventory account
- investment account
- itemized account
- joint account
- liabilities account
- ledger account
- loan account
- loan repayment account
- London Stock Exchange account
- long account
- loro account
- loss and gains account
- manufacturing account
- margin account
- mid-month account
- money market deposit account
- monthly account
- mutual currency account of the International Monetary Fund
- national account
- national income accounts
- nominal account
- nonresident account
- nostro account
- negotiable order of withdrawal account
- NOW account
- numbered account
- off-balance account
- on-call account
- open account
- operating accounts
- outlay accounts
- outstanding account
- over-and-short account
- overdrawn account
- overdue payments account
- overhead accounts
- partnership account
- personal account
- preferred stock capital account
- production account
- profit account
- profit-and-loss account
- proforma account
- property account
- public account
- purchases account
- quarterly account
- quota accounts
- real accounts
- realization account
- reconciled accounts
- registered account
- reserve account
- resident account
- rest of the world account
- retained contribution account
- revenue account
- rubricated account
- running account
- sales account
- savings account
- securities account
- segregated account
- separate account
- settled account
- settlement account
- share account
- short account
- social accounts
- special account
- special fund account
- specified account
- sterling account
- stock account
- stock change account
- stretching account
- subsidiary account
- summary account
- sundry accounts
- super NOW account
- surplus account
- suspense account
- trade payable account
- trade receivable account
- transaction account
- transfer account
- transferable account
- trust account
- uncollective account
- unsettled account
- variance accounts
- vostro account
- yearly account
- account of an agent
- account of charges
- account of disbursements
- account of expenses
- account of overheads
- account of a payee
- account of redraft
- accounts due to customers
- accounts payable
- accounts receivable
- account sales
- for account
- for account and risk
- on account
- adjust an account
- audit accounts
- balance the accounts
- block an account
- charge an account
- charge off an account
- charge to an account
- check an account
- close an account
- credit an account
- debit an account
- draw money from an account
- draw on an account
- draw up an account
- enter to an account
- establish an account
- examine accounts
- falsify an account
- freeze an account
- have an account with a bank
- keep an account
- keep an account with a bank
- maintain an account
- manage an account
- manage an investment account
- make out an account
- open an account
- operate an account
- overdraw an account
- pay an account
- pay into an account
- pay on account
- pay out of the account
- rectify an account
- release a blocked account
- render an account
- service an account
- settle an account
- set up an account
- square accounts
- transfer to an account
- verify an account
- write off an accountEnglish-russian dctionary of contemporary Economics > account
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