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1 Spezialfonds
Spezialfonds m (Deu) BÖRSE specialized fund (Fonds, dessen Anteile am Sondervermögen nach § 1 II KAGG nur einem begrenzten Kreis meist institutioneller Anleger –maximal zehn– angeboten wird, kein Publikumsfonds; anders: Spezialitätenfonds = specialty fund)* * *Spezialfonds
specialized (restricted) fund -
2 Spezialitätenfonds
Spezialitätenfonds m BÖRSE specialty fund, specialized fund (Publikumsfonds mit besonderen Anlageschwerpunkten wie z. B. nach Branchen, Regionen, ethischen Kriterien; a mutual fund investing primarily in the securities of a particular industry, sector, type of security or geographic region; they are often higher risk because of the lack of diversification but they are potentially higher reward than most other types of mutual funds; anders: Spezialfonds) -
3 Sonderfreibetrag
Sonderfreibetrag
(Einkommensteuer) excess deduction;
• Sonderfreibetragskonto excess deductions account;
• Sondergebiet (Domäne) demesne, province, preserve;
• Sondergebühr specific duty, special charge;
• Sondergefahren (Versicherung) extraneous perils;
• Sondergenehmigung special licence (permit, authorization), (Einzelgenehmigung) individual licence;
• Sondergenehmigung des Finanzministeriums treasury licence;
• Sondergericht special (provisional, US) court;
• Sondergewinn excess profits;
• Sondergewinnsteuer excess profits duty (Br.) (tax, US);
• Sondergut own (separate, US) property, (Ehefrau) separate estate, paraphernalia;
• Sondergutachten minority report;
• Sondergutschein special voucher;
• Sonderhaushalt extraordinary budget;
• Sonderheft special edition (number);
• Sonderhonorar special retainer, extra fee;
• Sonderinformation special information, low-down (coll.);
• Sonderinteressen special interests;
• Sonderinterview exclusive interview;
• Sonderkenntnisse specialized knowledge;
• Sonderklasse extra class;
• Sonderkommission special commission, task force;
• Sonderkonditionen special terms (conditions);
• Sonderkonten nach Portokassenrichtlinien überwachen to control special accounts on an imprest-fund basis;
• Sonderkontingent special quota;
• Sonderkonto separate (segregated, US, special) account;
• Sonderkonto für Emissionsagio share premium account;
• Sonderkonzession special concessions, (Alkoholausschank) high licence;
• Sonderkosten extra charge;
• Sonderkredit special credit, (Weltwährungsfonds) special credit operation;
• Sonderleistung extra [performance];
• Sonderleistungen (Arbeitsvertrag) frills;
• Sonderliquidation (Börse) special settlement (Br.);
• Sonderliquidationstag special settling day (Br.);
• Sonderlohnsatz temporary rate;
• Sondermeldung (Rundfunk) special announcement;
• Sondermittel extra funds;
• Sondermonopol special privilege, monopoly;
• Sondermüll special refuse;
• Sondermülldeponie hazardous waste deposit (site);
• Sondernummer special edition (number);
• Sonderorganisation special agency;
• Sonderplatzierung (Inserat) preferred position, individual location;
• Sonderpostamt special post-office;
• Sonderposten separate (extraordinary) item;
• Sonderposten mit Rücklageanteil special item including reserves, special reserve;
• Sonderprämie extra premium, exploratory award. -
4 Spezialabteilung
Spezialabteilung
special branch;
• Spezialagentur subagency;
• Spezialanfertigung manufacture to customer’s specification, (Auto) custom car;
• Spezialanlage special installation;
• Spezialanwalt für Grundstücksfragen conveyancer;
• Spezialartikel speciality, (pl.) special lines, speciality goods;
• Spezialartikelgeschäft one-line business, stockist (Br.), speciality store;
• Spezialausbildung special schooling (training), (Führungskräfte) additional (cold-storage, US) training;
• Spezialausführung custom design;
• Spezialbericht detailed report;
• Spezialberuf skilled trade;
• Spezialdepot special deposit (US);
• Spezialerzeugnis speciality product;
• Spezialfach special line (subject), speciality, specialism, bailiwick, major subject (US);
• als Spezialfach betreiben to specialize, to major in a subject (US);
• Spezialfonds specialized (restricted) fund;
• Spezialfrachtschiff lighter aboard ship;
• Spezialgebiet speciality work, bailiwick;
• Spezialgeschäft one-line business (shop), stockist (Br.);
• hochwertiges Spezialgeschäft high-class speciality store;
• Spezialgeschäft one-line business (shop), speciality (single-line) store.
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