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1 small business bond
Englisch-Deutsch Fachwörterbuch der Wirtschaft > small business bond
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2 small business development bond
Englisch-Deutsch Fachwörterbuch der Wirtschaft > small business development bond
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3 bond premium
фин. премия по облигациям [облигации\], облигационная премияа) (величина, на которую текущая рыночная цена облигации больше ее номинальной стоимости)б) (величина, на которую номинал облигации меньше цены, по которой облигация была размещена)Ant:amortized bond premium, unamortized bond premium, face value а), market value, issue price, amortization of premiumSee:amortized bond premium, unamortized bond premium, face value а), market value, issue price, amortization of premium
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облигационная премия: премия к номинальной или выкупной цене облигации, уплачиваемая покупателем данной ценной бумаги; величина, на которую рыночная цена облигации выше ее номинальной стоимости. Такая премия может ежегодно амортизироваться владельцем облигации, поскольку реальный процентный доход ниже купонного.* * *. The excess of the bond's price over the maturity (par) value. For example, you purchase a bond for $1050; the maturity value is $1,000. The bond has a premium of $50. . Small Business Taxes & Management 2 . -
4 bond sinking fund
* * *. Amounts accumulated and segregated for the purpose of redeeming or retiring bonds. Can also apply to preferred stock. . Small Business Taxes & Management 2 . -
5 fidelity bond
страх., упр. гарантия лояльности, гарантия от нечестности [от нелояльности\] (работников)* (гарантия, предназначенная для защиты работодателя от убытков, понесенных в результате мошенничества, воровства и т. п. со стороны работников; приобретается в страховых компаниях и может распространяться на всех работников, на конкретных лиц либо на отдельные должности)Syn:See:name schedule bond, individual fidelity bond, position schedule bond, blanket fidelity bond, Surety Association of America, Associate in Fidelity and Surety Bonding
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гарантия лояльности: обязательное страхование компании (напр., фондового брокера) от мошенничества или воровства со стороны ее служащих; страховой полис, защищающий от нелояльности сотрудников; см. blanket fidelity bond;* * *. A bond which pays an employer up to an amount stated in the bond for losses caused by dishonesty or infidelity on the part of an employee. . Small Business Taxes & Management 2 . -
6 deferred interest bond
фин. облигация с отсроченными процентами [отсроченными процентными выплатами, отсроченным купоном\]* (облигация, выплата процентов по которой отложена до определенной даты, напр., облигация с нулевыми купоном, доход по которой выплачивается одновременно с основной суммой по истечении срока займа)Syn:See:
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облигация с отсроченными процентными выплатами (напр., по облигации с нулевыми купонами проценты и основная сумма выплачиваются одновременно по истечении срока займа); проценты фактически реинвестируются по фиксированной ставке; цены таких облигаций отличаются более высокой неустойчивостью, чем цены облигаций с регулярной выплатой процентов; см. current coupon bond.* * *• облигация, по которой отсрочена выплата процентов* * *. A bond where interest payments are not made currently, but at a later date. Similar to a zero coupon bond which pays 'interest' and principal at maturity. The interest, in effect, is compounded and paid at maturity. Market prices for such bonds are much more volatile than bonds which pay interest currently. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > deferred interest bond
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7 name schedule bond
страх., упр. гарантия со списком имен* (гарантия лояльности, в которой указаны имена отдельных работников, от нечестности которых страхуется работодатель)Syn:See:
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гарантия лояльности упомянутого в списке имени: страховая гарантия, которая покрывает работодателя от риска совершения двумя и более работниками, чьи имена указаны в особом списке, бесчестных проступков, типа воровства денег; см. fidelity bond.* * *. A fidelity bond that covers only the persons listed. . Small Business Taxes & Management 2 . -
8 blanket position bond
страх., упр. общая гарантия по должности* (разновидность общей гарантии лояльности, при которой страховой лимит устанавливается для отдельного работника, независимо от того, действовал он самостоятельно или по сговору с другими работниками)See:* * *. A fidelity bond where each employee is covered up to the bond penalty. The maximum liability is equal to the bond penalty times the number of employees. . Small Business Taxes & Management 2 . -
9 deep discount bond
фин. облигация с глубоким дисконтом (облигация, продаваемая по цене значительно ниже (обычно на 15-20%) номинала или стоимости погашения)See:* * ** * *облигация с большим дисконтом; облигация, продаваемая с большим дисконтом (менее 80% номинала); облигация, продаваемая с большим дисконтом. A bond where the market price is less than 20% or so of its face value. Like a zero coupon bond, the market price of a deep discount bond will rise faster when interest rates fall and drop faster when interest rates rise than a bond that is selling close to its face value. . Small Business Taxes & Management 2 . -
10 lost instrument bond
фин. гарантия по потерянному инструменту [по потерянным ценным бумагам\]* (документ, используемый в случаях, когда был потерян или уничтожен сертификат акции, облигация, вексель и т. п., а его владельцу выдан дубликат; гарантирует, что, если старый сертификат найдется, владелец данной ценной бумаги вышлет дубликат поручителю и данный дубликат не будет находиться в обращении; данная гарантия предназначена для защиты страховой компании от убытков, связанных со страхованием дубликата потерянной бумаги либо с выплатами страхового возмещения по факту потери дубликата)Syn:See:* * *. A bond that guarantees that the owner of a lost stock, bond, etc. certificate or other financial instrument will hold the firm harmless against loss if it will issue a replacement certificate. . Small Business Taxes & Management 2 . -
11 zero coupon bond
фин. = zero-coupon bond* * ** * *. A bond that does not pay any current interest. It's purchased at a deep discount from the face value. Income results from the gradual appreciation of the bond. For example, a $100,000 zero coupon bond with 10 years to maturity with a stated interest rate of 8% should sell for $46,319. While you receive no cash interest payments, you must pay tax every year on the increase in value. Zero coupon bonds tend to be more volatile than regular bonds. . Small Business Taxes & Management 2 . -
12 commercial blanket bond
страх., упр. общая коммерческая гарантия* (разновидность общей гарантии лояльности, при которой установлен общий лимит страхового возмещения для каждого случая мошенничества или другого нечестного поступка со стороны работников; при этом сумма страхового возмещения не зависит от количества работников, связанных с конкретным страховым случаем)See:
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коммерческая общая гарантия: страхование работодателя от убытков, вызванных сотрудниками.* * *. A bond that covers employee theft by one or more employees up to a fixed amount. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > commercial blanket bond
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13 completion bond
эк., юр. гарантия завершения (гарантия, призванная возместить убытки кредитора в случае, если проект, на который он выделил средства, не будет завершен в срок; обычно имеется в виду гарантия, защищающая кредитора, выдавшего ссуду под залог строящегося здания, либо кредитора, предоставившего средства на съемки кинофильма; в отличие от контрактных гарантий такая гарантия страхует завершение проекта без ссылок на действия конкретных участников проекта или другие условия)See:
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гарантия завершения строительного объекта; в отличие от контрактных гарантий (performance bond) такая гарантия страхует завершение проекта без ссылок на действия конкретных участников проекта или другие условия.* * *. A guarantee provided by a bonding company to a lender or other party that the contractor will turn over the property to the owner free of any claims. . Small Business Taxes & Management 2 . -
14 fund
1. n1) запас, резерв, фонд2) pl фонды, денежные средства
- accumulation fund
- adequate funds
- actual fund
- additional funds
- advisory funds
- aggressive growth fund
- amortization fund
- authorized fund
- available funds
- balanced fund
- bank funds
- basic fund
- bond fund
- bond sinking fund
- bonus fund
- borrowed funds
- budgetary funds
- burial fund
- buy-out fund
- capital fund
- capital redemption reserve fund
- cash fund
- charter fund
- claims settlement fund
- clearing house funds
- clone fund
- closed fund
- closed-end investment funds
- common stock fund
- common trust fund
- compensation fund
- consolidated fund
- consumption fund
- contingency funds
- contingent fund
- contract fund
- co-op share fund
- corporate income fund
- corporate liquid fund
- country fund
- cover funds
- credit funds
- currency fund
- debt fund
- debt funds
- deferred fund
- deposit funds
- depreciation fund
- development fund
- discretionary fund
- diversified common stock fund
- diversified common trust fund
- dividend reserve fund
- economic incentive fund
- economic stimulation fund
- emergency funds
- emergency reserve fund
- emerging markets growth fund
- employee benefit trust fund
- endowment fund
- equalization fund
- equalized fund
- equity funds
- equity common trust fund
- equity income fund
- escrow funds
- exchange stabilization fund
- expense fund
- extra funds
- extra-budgetary funds
- federal fund
- federal funds
- federal reserve fund
- federal small business support fund
- fiduciary funds
- financial fund
- financing funds
- floating funds
- floating funds in circulation
- footloose funds
- foreign funds
- fresh funds
- front-end load fund
- frozen funds
- general fund
- go-go fund
- gold settlement fund
- good funds
- government funds
- growth fund
- growth and income fund
- guarantee fund
- hard-currency funds
- hedge fund
- high-quality fund
- house funds
- illiquid funds
- imprest fund
- income fund
- income mutual fund
- indemnification fund
- indivisible funds
- inducement fund
- in-house funds
- insufficient funds
- insurance fund
- interest-sensitive funds
- internal funds
- International Monetary Fund
- investment funds
- joint fund
- labour fund
- lease fund
- lendable funds
- liquid fund
- liquid funds
- liquid foreign exchange funds
- liquid reserve fund
- liquidity fund
- load mutual fund
- loan fund
- loan funds
- loanable funds
- loan redemption fund
- local fund
- long-term funds
- low-cost funds
- material incentives fund
- maximum capital gain mutual fund
- monetary fund
- money market fund
- money market mutual fund
- mutual fund
- mutual mortgage insurance fund
- no-load fund
- off-budget fund
- offshore fund
- open-end investment fund
- open share fund
- outside funds
- overnight funds
- payroll fund
- pension fund
- performance fund
- petty cash fund
- policy reserve fund
- private fund
- private funds
- professional health insurance fund
- proprietary fund
- provident fund
- public funds
- public consumption funds
- public off-budget funds
- purchase fund
- real estate fund
- redemption fund
- registered fund
- released fund
- relief fund
- renewal fund
- research-and-development fund
- reserve funds
- retention funds
- revaluation rerserve fund
- revolving fund
- sector-specified fund
- share fund
- shareholders' fund
- short-term funds
- short-term bond fund
- sinking fund
- slush fund
- social consumption funds
- social security fund
- soft loan fund
- specialized fund
- specialty fund
- special-purpose fund
- special reserve fund
- stabilization fund
- standards of emergency funds
- standby funds
- state funds
- statutory fund
- sufficient funds
- superannuation fund
- surplus funds
- tax-exempt bond fund
- tied-up funds
- trust fund
- uncollected funds
- unit fund
- unpaid liability funds
- utility or other-enterprise fund
- volatile funds
- vulture fund
- wages fund
- welfare fund
- working capital fund
- working time fund
- fund for amortization
- fund for development of production
- fund for expansion of production
- fund for the support of small enterprise
- fund for technological improvement
- funds of a bank
- funds of an enterprise
- fund of funds
- administer a fund
- advance funds
- allocate funds
- appropriate funds
- attract funds
- be pressed for funds
- borrow funds
- call upon the fund
- commit the funds
- convert funds to another purpose
- create funds
- deposit funds
- draw money from the fund
- earmark funds
- establish a fund
- extend funds
- freeze funds
- generate funds
- grant funds
- invest funds
- launch a hedge fund
- make funds available
- manage a fund
- misspend federal funds
- obtain funds
- open a fund
- pay out funds
- provide funds
- raise funds
- redistribute funds
- release funds
- repatriate funds
- set aside funds
- set up a fund
- streamline a fund
- tie up funds
- transfer funds
- withdraw funds2. v2) финансировать, фондировать
- fund through taxation -
15 IDB
орг.
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1) = industrial development bond 2) = Inter-American Development Bank* * ** * *. Industrial development bond . Small Business Taxes & Management . -
16 yield equivalence
фин. равенство [эквивалентность\] в доходности (процентная ставка, при которой доходность необлагаемой налогом ценной бумаги равна доходности ценной бумаги, облагаемой налогом)See:
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равенство в доходности: процентная ставка, при которой доходность по необлагаемой налогом ценной бумаге равна доходности по облагаемой налогом бумаге (используется для сопоставлений, налоговых целей, отчетности).* * ** * *. The interest rate at which a tax-exempt bond and a taxable one have the same after-tax return. The theory assumes that both bonds are of similar quality. To find the equivalent taxable yield of a tax-exempt bond, divide the tax-exempt yield by 1 minus your marginal tax rate. Example - A tax-exempt bond is yielding 6%; your marginal tax rate is 31%. One minus.31 is.69. Divide that into.06; the result is.08695, or 8.7%. Thus, a 6% tax-exempt yield is equivalent to an 8.7% fully taxable yield. . Small Business Taxes & Management 2 . -
17 Capital Gain (or loss)
. A category of gain or loss under the tax law resulting from the sale or other disposition of specified property such as stock or bond investments, real estate, etc. It does not include property used in a trade or business. However, special rules apply in such situations that can result in similar treatment for business property. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Capital Gain (or loss)
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18 Capital Gain (or loss)
. A category of gain or loss under the tax law resulting from the sale or other disposition of specified property such as stock or bond investments, real estate, etc. It does not include property used in a trade or business. However, special rules apply in such situations that can result in similar treatment for business property. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Capital Gain (or loss)
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19 SB
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20 loan
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