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statement+of+changes

  • 61 konsekwencj|a

    f (G pl konsekwencji) 1. zw. pl (następstwo) consequence
    - mieć poważne konsekwencje [czyn, zdarzenie] to have serious consequences
    - liczyć się z konsekwencjami to reckon with the consequences
    - stagnacja gospodarcza jest konsekwencją zbyt wysokich podatków economic stagnation is a consequence of excessive taxation
    - sytuacja taka wytworzyła się w konsekwencji zmian ustrojowych w kraju the situation is a consequence of political changes in the country
    - podwyżka cen biletów autobusowych jest konsekwencją podwyższenia cen benzyny the increase in bus fares is a result of rising petrol prices
    2. zw. pl (logiczna ciągłość) ramification zw. pl
    - z tego stwierdzenia wynika cały szereg konsekwencji this statement has a number of ramifications
    3. sgt (wytrwałość) consistency
    - zachować konsekwencję w działaniu to behave in consistent manner
    4. (determinacja) determination
    - z żelazną konsekwencją dążyli do celu they worked unwaveringly toward their goal
    ■ ponieść konsekwencje to take a. suffer the consequences
    - wyciągnąć konsekwencje (ukarać) to take (the) appropriate measures (wobec a. w stosunku do kogoś against sb)
    - administracja wyciągnie konsekwencje wobec lokatorów, którzy nie płacą czynszu the management will take appropriate measures against tenants who fail to pay their rent

    The New English-Polish, Polish-English Kościuszko foundation dictionary > konsekwencj|a

  • 62 programow|y

    adj. 1. (ideowy) [wystąpienie, przemówienie] platform attr.
    - deklaracja programowa a policy statement
    - napisać artykuł programowy to write an article stating one’s programme
    - jego powieść jest utworem programowym the novel is his artistic manifesto
    2. (repertuarowy) [blok, pozycja] programme attr. GB, program attr. US
    - zmiany programowe w telewizji changes in the television programme
    3. Szkol. [wymagania, cele] curricular 4. Komput. [operacja, błąd] program attr.

    The New English-Polish, Polish-English Kościuszko foundation dictionary > programow|y

  • 63 hint

    [hɪnt]
    1. noun
    1) a statement that passes on information without giving it openly or directly:

    He didn't actually say he wanted more money, but he dropped a hint.

    تَلْميح، إشاره خَفِيَّه
    2) a helpful suggestion:

    I can give you some useful gardening hints.

    إقْتراح مفيد
    3) a very small amount; a slight impression:

    There was a hint of fear in his voice.

    كميّه قليله،إشارة خفيفه
    2. verb
    to (try to) pass on information without stating it openly or directly:

    He hinted at possible changes.

    يُلَمِّح

    Arabic-English dictionary > hint

  • 64 ἐναλλάσσω

    ἐναλλ-άσσω, [dialect] Att. [suff] ἐνάλλ-ττω, [tense] pf.
    A

    ἐνήλλαχα Plb.6.43.2

    , Phld.Mus.p.73K.:— exchange, φόνον θανάτῳ ἐ., i.e. pay for murder by death, E.Andr. 1028 (lyr.); μεταβολὰς ἐ. undergo changes, Plb. l.c.; παντοίας μορφὰς ἐ. to assume.., Apollod.2.5.11: c. inf., ἐνήλλαξεν θεὸς τὴν τοῦδ' ὕβριν πρὸς μῆλα.. πεσεῖν turned aside, diverted his fury so as to fall upon the sheep, S.Aj. 1060.
    2 cross,

    τὼ πόδε Philostr.Im.2.7

    ; also intr., cross one another, of veins and arteries, Arist.PA 668b21.
    3 Astrol., exchange domicile, of planets, Vett.Val.73.15.

    Greek-English dictionary (Αγγλικά Ελληνικά-λεξικό) > ἐναλλάσσω

  • 65 depreciation

    Gen Mgt
    an allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.
    EXAMPLE
    To qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.
          Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:
    (Original cost – scrap value)/Useful life (years)
    For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:
    (30,000 – 2,000)/7 = 4,000 per year
    The $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”
         In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.
         For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.
         The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rules
    or tables are in effect for that year must be followed as long as the asset is owned.
         Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods.

    The ultimate business dictionary > depreciation

  • 66 translation exposure

    Fin
    the susceptibility of the balance sheet and income statement to the effect of foreign exchange rate changes

    The ultimate business dictionary > translation exposure

  • 67 יד

    יָדf. (rarely m.) (b. h.; יָדָה) 1) hand; forefoot; handle. Ex. R. s. 42, end מיד ליד from hand to hand, directly, opp. ע״י שלוחו through his messenger.י׳ רחבה a wide hand, liberality. Y. Ḥag. I, 76c> top עני ויָדוֹר׳ a poor man who is liberal, opp. י׳ מעוטה stingy.Ḥull.58b, a. fr. בְּיָד on the forefoot (of a quadruped).Ukts. I, 1 כל שהוא יד ולא שזמר whatever part of a fruit serves as a handle (as the stem) and not as a protector (as the shell of a nut). Kel. XXIX, 4 יַד הקורדום the handle of an ax; a. v. fr.Cant. R. to I, 4 לא חלתה יד ליד hand does hot fit hand, i. e. the two cases are incongruous.Trnsf. an intimation, an incomplete statement intelligible from context, surroundings Y.Ned.I, 36d top תופסין אותו משם יד לקרבן we make him responsible because what he said is suggestive of the word korban (as a vow); a. fr.Du. יָדַיִם; pl. יָדוֹת. Yad. I, 1 נותנין לי׳ is required for pouring on the hands. Ib. II, 3 הי׳ מטמאותוכ׳ (when being washed) become unclean or clean up to the wrist; a. v. fr.י׳ יפות, v. יָפֶה.Ned.2b ידות נדרים (or ידות) suggestions of vows, contrad. to כינויים, v. כִּינּוּי. Ib. 5b, a. fr. י׳ שאין מוכיחות לא הויין י׳ suggestions which are not beyond doubt, are no (binding) suggestions; a. fr. 2) power, authority, possession, share. B. Mets.70b, v. אֶמְצַע. Kidd.3b קטנה דלית לה ידוכ׳ a minor who cannot accept a betrothal for herself. Ned.88b יד אשה כיד בעלה the wifes possession is her husbands possession. Kidd.23a גיטו ויָדוֹ באים כאחד his letter of manumission and his right of Self-disposal come simultaneously. Yeb.39a; Keth.83a ידו כיָדָהּ the husbands right of disposal is as great as the wifes (concerning what belongs to her); ידו עדיפא מידה his rights are stronger than hers. B. Mets.VI, 2 יָדָן על התחתונה their rights are the lowest, i. e. they are responsible for losses but can derive no benefits from favorable chances; ib. כל המשנה ידו על התחתונהוכ׳ whichever side changes the agreement is at a disadvantage, and whichever side breaks the agreement ; a. v. fr.Du. יָדַיִם, constr. יְדֵי. Ab. Zar.41b, a. e. מִירֵי ודאי, v. וַדַּאי.יְדֵי חובתו, v. יָצָא. 3) portion, part.Pl. יָדוֹת. Tosef.Men.IX, 10 שתי י׳ two thirds; a. fr.מִיַּד (= מיד ליד) at once, directly, immediately. Tosef.Dem.VIII, 7, v. חָלַל Hif.Y.Pes.VI, 33a מיד כל מיוכ׳ presently, every one whose Passover offering was a lamb ; a. v. fr.עַל יַד, על יְדֵי (abbr. ע״י) through, by means of. Gitt.40b שמא זיכה לוע״י אחר he may have benefitted him (given him his liberty) through the agency of another person (without the slaves knowledge). Nidd.I, 1 מעת לעת ממעטת ע״ווכ׳ the period of twenty four hours is modified by the interval between one examination and the other (if that interval is less than twenty four hours); a. v. fr.על ידי ש־ because. Lev. R. s. 32 ע״י שגדרווכ׳ because the Israelites guarded themselves against unchastity, they were redeemed; a. v. fr.עַל יָד עַל יָד gradually, little by little. B. Kam.80a (opp. מיד); Tosef. ib. VIII, 15. Par.VIII, 7 Hai G. (ed. only once ע״י). כלאחר יד, v. אַחַי.יָדַיִם Yadayim, name of a treatise of the Mishnah and Tosefta, of the Order of Tohăroth, containing the laws of levitical cleanness or uncleanness of the hands.

    Jewish literature > יד

  • 68 יָד

    יָדf. (rarely m.) (b. h.; יָדָה) 1) hand; forefoot; handle. Ex. R. s. 42, end מיד ליד from hand to hand, directly, opp. ע״י שלוחו through his messenger.י׳ רחבה a wide hand, liberality. Y. Ḥag. I, 76c> top עני ויָדוֹר׳ a poor man who is liberal, opp. י׳ מעוטה stingy.Ḥull.58b, a. fr. בְּיָד on the forefoot (of a quadruped).Ukts. I, 1 כל שהוא יד ולא שזמר whatever part of a fruit serves as a handle (as the stem) and not as a protector (as the shell of a nut). Kel. XXIX, 4 יַד הקורדום the handle of an ax; a. v. fr.Cant. R. to I, 4 לא חלתה יד ליד hand does hot fit hand, i. e. the two cases are incongruous.Trnsf. an intimation, an incomplete statement intelligible from context, surroundings Y.Ned.I, 36d top תופסין אותו משם יד לקרבן we make him responsible because what he said is suggestive of the word korban (as a vow); a. fr.Du. יָדַיִם; pl. יָדוֹת. Yad. I, 1 נותנין לי׳ is required for pouring on the hands. Ib. II, 3 הי׳ מטמאותוכ׳ (when being washed) become unclean or clean up to the wrist; a. v. fr.י׳ יפות, v. יָפֶה.Ned.2b ידות נדרים (or ידות) suggestions of vows, contrad. to כינויים, v. כִּינּוּי. Ib. 5b, a. fr. י׳ שאין מוכיחות לא הויין י׳ suggestions which are not beyond doubt, are no (binding) suggestions; a. fr. 2) power, authority, possession, share. B. Mets.70b, v. אֶמְצַע. Kidd.3b קטנה דלית לה ידוכ׳ a minor who cannot accept a betrothal for herself. Ned.88b יד אשה כיד בעלה the wifes possession is her husbands possession. Kidd.23a גיטו ויָדוֹ באים כאחד his letter of manumission and his right of Self-disposal come simultaneously. Yeb.39a; Keth.83a ידו כיָדָהּ the husbands right of disposal is as great as the wifes (concerning what belongs to her); ידו עדיפא מידה his rights are stronger than hers. B. Mets.VI, 2 יָדָן על התחתונה their rights are the lowest, i. e. they are responsible for losses but can derive no benefits from favorable chances; ib. כל המשנה ידו על התחתונהוכ׳ whichever side changes the agreement is at a disadvantage, and whichever side breaks the agreement ; a. v. fr.Du. יָדַיִם, constr. יְדֵי. Ab. Zar.41b, a. e. מִירֵי ודאי, v. וַדַּאי.יְדֵי חובתו, v. יָצָא. 3) portion, part.Pl. יָדוֹת. Tosef.Men.IX, 10 שתי י׳ two thirds; a. fr.מִיַּד (= מיד ליד) at once, directly, immediately. Tosef.Dem.VIII, 7, v. חָלַל Hif.Y.Pes.VI, 33a מיד כל מיוכ׳ presently, every one whose Passover offering was a lamb ; a. v. fr.עַל יַד, על יְדֵי (abbr. ע״י) through, by means of. Gitt.40b שמא זיכה לוע״י אחר he may have benefitted him (given him his liberty) through the agency of another person (without the slaves knowledge). Nidd.I, 1 מעת לעת ממעטת ע״ווכ׳ the period of twenty four hours is modified by the interval between one examination and the other (if that interval is less than twenty four hours); a. v. fr.על ידי ש־ because. Lev. R. s. 32 ע״י שגדרווכ׳ because the Israelites guarded themselves against unchastity, they were redeemed; a. v. fr.עַל יָד עַל יָד gradually, little by little. B. Kam.80a (opp. מיד); Tosef. ib. VIII, 15. Par.VIII, 7 Hai G. (ed. only once ע״י). כלאחר יד, v. אַחַי.יָדַיִם Yadayim, name of a treatise of the Mishnah and Tosefta, of the Order of Tohăroth, containing the laws of levitical cleanness or uncleanness of the hands.

    Jewish literature > יָד

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