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21 relazione
f legame relationshipesposizione reportavere una relazione con qualcuno have an affair or a relationship with someonein relazione a with reference torelazioni pubbliche public relations, PR* * *relazione s.f.1 ( resoconto) account, report, statement: devi portare una relazione scritta sul viaggio, you must bring a written account of the trip; fare una relazione dettagliata su qlco., to make a detailed report on sthg. // relazione annuale di bilancio, annual report; relazione dei sindaci, dei revisori dei conti, auditor's report; relazione finanziaria, financial (o statutory) report; relazione di cassa, cash report; relazione sulle vendite, sales report; relazione sull'economia, economic survey2 ( legame, nesso) relation, connection, relationship, tie: relazione d'affari, business connection (o relations): avere, essere in relazione d'affari con qlcu., to have business relations (o dealings) with s.o.; entrare in relazioni d'affari con qlcu., to establish business relations with s.o. (o to enter into business relations with s.o.); relazioni pubbliche, public relations; relazioni sindacali, labour relations; relazioni tra datori di lavoro e dipendenti, employer-employee relations (o labour-management relations); relazioni d'amicizia, friendly relations; relazioni diplomatiche cordiali, tese, cordial, strained diplomatic relations; rompere, riallacciare le relazioni diplomatiche con qlcu., to break off, to resume diplomatic relations with s.o.; approfondire le relazioni fra due paesi, to strengthen ties between two countries; relazione fra causa ed effetto, relation (o connection) between cause and effect; questi fatti secondo me sono in stretta relazione tra di loro, according to me these facts are closely related with one another; non vedo alcuna relazione fra queste due idee, I cannot see any connection between these two ideas; avere relazione con qlco., to be connected with sthg.; stringere relazione con qlcu., to enter into relations with s.o. // in relazione a..., in relation to...: in relazione a quanto ho detto ieri, in relation to (o regarding) what I said yesterday // essere in buone relazioni con qlcu., to be on good terms with s.o.3 ( contatto) touch: mettere qlcu. in relazione con qlcu., to put s.o. in touch with s.o.; mettersi in relazione con qlcu., to get into touch with s.o.4 ( conoscenza) acquaintance: ha molte, poche, potenti relazioni, he has many, few, powerful acquaintances5 ( relazione amorosa) (love) affair: ha una relazione con un'altra donna, he's having an affair with another woman* * *[relat'tsjone] 1.sostantivo femminile1) (nesso) connectionessere in relazione con qcs. — to be connected with sth.
mettere in relazione due fatti — to establish a connection between two facts, to relate two facts
mantenere, avere buone -i con qcn. — to keep up, have a good relationship with sb.
essere, entrare in relazione con qcn. — to be, get in touch with sb.
avere una relazione con qcn. — to have an affair with sb.
avere una relazione d'affari con qcn. — to have business dealings with sb.
3) mat. relation4) (esposizione) account, report5) in relazione a with relation to, in connection with2.-i diplomatiche, commerciali, internazionali — diplomatic, trade, international relations
* * *relazione/relat'tsjone/I sostantivo f.1 (nesso) connection; relazione di causa ed effetto relationship of cause and effect; essere in relazione con qcs. to be connected with sth.; non c'è nessuna relazione tra i due casi there is no connection between the two cases; mettere in relazione due fatti to establish a connection between two facts, to relate two facts2 (legame) relationship; (d'amore) affair, liaison; relazione d'affari business contact; relazione amorosa love affair; mantenere, avere buone -i con qcn. to keep up, have a good relationship with sb.; essere, entrare in relazione con qcn. to be, get in touch with sb.; avere una relazione con qcn. to have an affair with sb.; avere una relazione d'affari con qcn. to have business dealings with sb.; relazione di parentela family connection3 mat. relation4 (esposizione) account, report5 in relazione a with relation to, in connection with; in relazione alle Sue richieste with regards to your requestsII relazioni f.pl.(rapporti) relations; -i diplomatiche, commerciali, internazionali diplomatic, trade, international relations; pubbliche -i public relations; - i umane human relations. -
22 legal accountability
1) юр. ответственность по закону, юридическая ответственность [подотчетность\]exemptions to legal accountability for conduct of another — освобождение от юридической ответственности за поведение другого лица
2) учет легальная отчетность* (выражение, используемое для описания нормативной финансовой отчетности, исключающей непрозрачность финансовых операций и злоупотребления)See: -
23 информация о распределении акций и деталях создания новой компании
Banking: statutory reportУниверсальный русско-английский словарь > информация о распределении акций и деталях создания новой компании
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24 обязательная отчётность компании в соответствии с действующим законодательством
Economy: statutory reportУниверсальный русско-английский словарь > обязательная отчётность компании в соответствии с действующим законодательством
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25 подробная информация о новой компании, предоставляемая акционерам после регистрации до общего собрания
Economy: statutory reportУниверсальный русско-английский словарь > подробная информация о новой компании, предоставляемая акционерам после регистрации до общего собрания
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26 предусмотренный уставом отчёт
Business: statutory reportУниверсальный русско-английский словарь > предусмотренный уставом отчёт
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27 Gründungsbericht
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28 Gründungsakt
Gründungsakt
foundation, establishment;
• Gründungsakten organization files (US);
• Gründungsarbeiten development work;
• Gründungsaufwand organization expenses (cost) (US), promotion money (expense) (Br.), promoter’s expenses, original cost, expenses of formation, preliminary (formation) expenses (Br.), (Versorgungsbetrieb) original cost;
• Gründungsausschuss organizing (US) (promotion, Br.) committee;
• Gründungsbedingungen articles of association (incorporation, US);
• Gründungsbericht statutory report;
• Gründungsbilanz registration statement;
• Gründungseinlage beginning investment;
• Gründungsgeschäft promotion of companies, organization of corporations (US);
• Gründungsgremium founding body;
• Gründungsjahr year of foundation (organization, US);
• Gründungskapital original (initial, nominal, Br.) capital, share capital (Br.), capital stock (US);
• Gründungskonsortium underlying syndicate (US);
• Gründungskosten promotion expense (money) (Br.), promoter’s (organization) expenses (costs) (US), costs of promotion (Br.), set-up costs, expenses of formation, formation (preliminary, Br.) expenses;
• Gründungs- und Unterparikosten preliminary and issue expenses (Br.);
• Gründungsmanagement start-up management;
• Gründungsmitglied charter (founder, founding) member, corporator (US), incorporator (US), (Verein) original (founder) member;
• Gründungsschwindel bubble, promoterism;
• Gründungsstadium (AG) development stage;
• Gründungstag foundation day;
• Gründungsurkunde [corporate] charter, settlement deed, foundation charter, (AG) articles (memorandum, Br.) of association, articles of organization (US), corporate articles (US), corporation charter, (Bank) organization certificate (US);
• Gründungsurkunde und Satzung memorandum and articles of association (Br.);
• Gründungsversammlung founders’ (organization, US) meeting, meeting of incorporators (US) (to found);
• Gründungsvertrag articles of association (organization) (US);
• Gründungsvorgang establishment, setup, foundation;
• Gründungszeitpunkt time of incorporation. -
29 Hauptversammlungsbericht
Hauptversammlungsbericht
statutory report;
• Hauptversammlungsberichte (Zeitung) company comments (Br.);
• Hauptversammlungsbeschluss resolution at general meeting, company (corporate, US) resolution;
• Hauptversammlungsrichtlinien regulations governing meetings;
• Hauptversammlungsspalte (Zeitung) company meeting’s column (Br.);
• Hauptversammlungstermin annual meeting day;
• Hauptversammlungsverfahren meeting practice;
• Hauptversammlungsverlauf proceedings at a general meeting.Business german-english dictionary > Hauptversammlungsbericht
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30 Sachgründungsbericht
Sachgründungsbericht m required (statutory) report on non-cash contributions -
31 SOR
1) Американизм: Statutory Orders And Regulations2) Военный термин: Sea Org Reserve, Specific Orders and Requests, Starfire Optical Range, sector operations room, sensor operation room, special occurence report, special order request, specific operational requirement, squadron operational report, standard operating report, standard operating rules, systems operational requirement3) Техника: special operational requirements, specific operational requirements, static O-ring, system of records4) Математика: Strong Outlier Rejection, Sum Of Ratios5) Юридический термин: Sex Offender Registry, Some Other Race, Statutory Order And Regulation6) Оптика: synchrotron orbital radiation7) Сокращение: Set-On Receiver, Silicon On Sapphire, State Of Readiness, Struck Off Records, schedule of requirements, start of record, statement of requirements, sale or return, shop order release8) Университет: Study Of Religion9) Физиология: Successive Over Relaxation10) Нефть: Start Of Run11) Фирменный знак: Southern Outdoor Recreation12) Деловая лексика: Special Order Returns13) Контроль качества: special operational requirement14) NYSE. Source Capital, Inc. -
32 Sor
1) Американизм: Statutory Orders And Regulations2) Военный термин: Sea Org Reserve, Specific Orders and Requests, Starfire Optical Range, sector operations room, sensor operation room, special occurence report, special order request, specific operational requirement, squadron operational report, standard operating report, standard operating rules, systems operational requirement3) Техника: special operational requirements, specific operational requirements, static O-ring, system of records4) Математика: Strong Outlier Rejection, Sum Of Ratios5) Юридический термин: Sex Offender Registry, Some Other Race, Statutory Order And Regulation6) Оптика: synchrotron orbital radiation7) Сокращение: Set-On Receiver, Silicon On Sapphire, State Of Readiness, Struck Off Records, schedule of requirements, start of record, statement of requirements, sale or return, shop order release8) Университет: Study Of Religion9) Физиология: Successive Over Relaxation10) Нефть: Start Of Run11) Фирменный знак: Southern Outdoor Recreation12) Деловая лексика: Special Order Returns13) Контроль качества: special operational requirement14) NYSE. Source Capital, Inc. -
33 sor
1) Американизм: Statutory Orders And Regulations2) Военный термин: Sea Org Reserve, Specific Orders and Requests, Starfire Optical Range, sector operations room, sensor operation room, special occurence report, special order request, specific operational requirement, squadron operational report, standard operating report, standard operating rules, systems operational requirement3) Техника: special operational requirements, specific operational requirements, static O-ring, system of records4) Математика: Strong Outlier Rejection, Sum Of Ratios5) Юридический термин: Sex Offender Registry, Some Other Race, Statutory Order And Regulation6) Оптика: synchrotron orbital radiation7) Сокращение: Set-On Receiver, Silicon On Sapphire, State Of Readiness, Struck Off Records, schedule of requirements, start of record, statement of requirements, sale or return, shop order release8) Университет: Study Of Religion9) Физиология: Successive Over Relaxation10) Нефть: Start Of Run11) Фирменный знак: Southern Outdoor Recreation12) Деловая лексика: Special Order Returns13) Контроль качества: special operational requirement14) NYSE. Source Capital, Inc. -
34 audit
1. n бухг. аудит; ревізія; аудиторська перевірка; перевірка; перевірка фінансових операцій; аналіз господарсько-фінансової діяльності; 2. ауд. аудиторська перевірка; ревізія; аудит; a аудиторський; ревізійний; v ревізувати1. систематична перевірка облікової документації (accounting records), фінансової звітності (financial statements), що включає балансовий звіт (balance sheet), звіт про прибуток і збиток (profit and loss statement:: income statement) та ін. підсумкові дані з метою точно оцінити діяльність (true and fair view) організації (entity) та відповідність нормам бухгалтерського обліку (accounting standards); ♦ до аудиторських перевірок належать: внутрішній аудит (internal audit), зовнішній аудит (external audit), аудит балансу (balance sheet audit), безперервний аудит (continuous audit), встановлений законом аудит (statutory audit) і т. д.; 2. методика обстеження, огляду чи аналізу виробничої діяльності, бухгалтерських процедур, системи контролю якості (quality control) будь-яких витрат (expenditure) і т. ін. з метою встановлення ефективності (efficiency³), результативності (effectiveness), надійності і т. п.; ♦ до таких аудиторських перевірок належать: аудиторська перевірка управління (management audit:: operational audit), аудиторська перевірка робочої сили (work force audit), аудиторська перевірка безпеки (safety audit) і т. д.═════════■═════════analytical audit аналітичний аудит • аналітична ревізія; annual audit річна аудиторська перевірка • річний аналіз господарської діяльності; balance sheet audit аудит балансу • ревізія балансу; bank audit аудит банківської звітності • ревізія банківської звітності; cash audit ревізія операцій з готівкою; compliance audit аудит за згодою • ревізія за згодою; comprehensive audit докладний аудит • докладна ревізія • всеосяжна ревізія; continuous audit безперервний аудит; conversion audit перевірка, пов'язана з переходом на випуск нової продукції; cost audit аудит витрат; detailed audit докладний аудит • докладна ревізія; environmental audit аудит захисту навколишнього середовища; external audit; financial audit аудиторська перевірка фінансового стану; general audit загальний аудит • загальна ревізія; green audit неякісна аудиторська перевірка; independent audit незалежний аудит • незалежна ревізія; interim audit проміжна аудиторська перевірка • аудиторська перевірка за частину звітного періоду; internal audit; joint audit спільний аудит • спільна ревізія; judicial audit судова ревізія; limited audit обмежений аудит • обмежена аудиторська перевірка; management audit; marketing audit перевірка збуту; operational audit; outside audit зовнішня ревізія; performance audit аудит функціонування; periodic audit періодичний аудит • періодична ревізія • аудиторська перевірка за частину звітного періоду; preliminary audit підготовчий аудит; pre-audit ознайомчий аудит; procedural audit процедурний аудит; safety audit аудиторська перевірка безпеки; sampling audit вибіркова перевірка; special audit спеціальний аудит • спеціальна ревізія; statutory audit; tax audit аудиторська перевірка правильності нарахування податків; test audit контрольна перевірка; unscheduled audit непланова перевірка; value-for-money audit аудит економічності, ефективності й результативності; work force audit аудиторська перевірка робочої сили; year-end audit аудит на кінець року═════════□═════════audit accounts аудиторські рахунки • ревізійні рахунки; audit approach методика проведення ревізії; audit committee ревізійний комітет • ревізійна комісія; audit coverage обсяг ревізії; audit department ревізійний відділ; audit difference розбіжність в ревізійній звітності; audit endorsement підпис під ревізійним звітом; audit evidence матеріали ревізії • аудиторський доказ; audit letter повідомлення про ревізію; audit manual посібник з ревізії • посібник з аудиту; audit objectives мета аудиторської перевірки; audit of annual accounts перевірка річної звітності • ревізія річної звітності; audit of financial records перевірка фінансової звітності; audit opinion аудиторський висновок; audit package пакет програм ревізії; audit plan план ревізії; audit planning планування ревізії; audit procedure процедура ревізії; audit programme програма проведення аудиторської перевірки; audit report звіт про результати ревізії • протокол ревізії • ревізійний звіт; audit report comments зауваження до звіту про результати ревізії • зауваження до протоколу ревізії; audit report review аналіз звіту про ревізії; audit risk аудиторський ризик; audit sampling вибір при проведенні аудиторської перевірки; audit scheme порядок ревізії • план ревізії; audit trail слід ревізії; audit working papers документація аудиторської перевірки; computer-assisted audit technique методика автоматизованої ревізії; to audit the accounts проводити/провести ревізію • перевіряти/перевірити рахунки; to carry out an audit проводити/провести ревізію═════════◇═════════ревізія < лат. revisio < revidere — переглядати (ЕС-СУМ 4: 160)▹▹ auditor* * *аудит; аудиторська перевірка; аудиторський контроль; ревізія ( відомча або внутрішня) -
35 notice
ˈnəutɪs
1. сущ.
1) а) извещение, сообщение, уведомление;
предупреждение Did you receive any notice about the sale? ≈ Ты получил какое-нибудь уведомление о торгах? I realize this is very short notice. ≈ Я понимаю, что даю тебе мало времени. dismissal notice ≈ уведомление об увольнении at short notice, on short notice ≈ тотчас же, в короткий срок All these had to be bought at very short notice. ≈ Все это должно быть куплено очень быстро. at a moment's notice ≈ немедленно until further notice ≈ впредь до дальнейшего уведомления;
до особого распоряжения give notice notice to quit Syn: notification, intimation, information, warning, mention, specification;
intelligence, knowledge, info;
statement, declaration, communication б) объявление;
афиша;
записка (и т. п.) I leave this notice on my door for each accustomed visitor. ≈ Я прикрепил это сообщение к двери для всех постоянных посетителей. Syn: poster, handbill, circular;
advertisement, announcement
2) а) внимание The plan is not worth our notice. ≈ Этот план не стоит нашего внимания. to attract notice ≈ привлекать внимание to escape notice ≈ скрыться из виду to attract scant notice ≈ не привлекать большого внимания to your notice ≈ на ваше усмотрение bring to notice call to notice take no notice of come to notice come into notice Syn: attention, heed, cognizance, note, regard б) наблюдение to take notice ≈ наблюдать, примечать;
реагировать на окружающий мир( о ребенке)
3) а) объявление (в печати) obituary notice ≈ объявление о смерти;
краткий некролог б) критический отзыв, рецензия( на только что вышедшую книгу, спектакль или представление) She's playing Eliza Doolittle. There are nice notices. ≈ Она играет Элизу Дулитл. Прекрасные отзывы. Syn: review, critique, appraisal
2. гл.
1) а) замечать, обращать внимание Did you notice her engagement ring? ≈ Ты обратил внимание на ее обручальное кольцо? not so as you'd notice Syn: see, catch sight of, observe, eye, take notice, mark, perceive б) быть видимым;
быть заметным I have mended the hole now. I don't think it notices. ≈ Я заделал дыру. По-моему, она теперь незаметна.
2) говорить( о ком-л., чем-л.)), отмечать, упоминать;
обращать( чье-л.) внимание (на кого-л., что-л.) He was noticed in the report. ≈ Он был упомянут в докладе. She looked so much better that Sir Charles noticed it to Lady Harriet. ≈ Она выглядела настолько лучше, что сэр Чарльз упомянул об этом леди Хэрриет. Syn: mention, refer, remark upon, speak of
3) уделять внимание( кому-л.) ;
обращаться учтиво, вежливо, оказывать расположение
4) предупреждать;
уведомлять Syn: inform, notify
5) давать обзор;
рецензировать( книгу, пьесу и т. п.) извещение, уведомление;
предупреждение;
объявление - formal * официальное извещение - * of receipt расписка в получении - * to reader повестка напоминание( читателю - о просроченной книге) - * of appeal апелляция - until further * впредь до дальнейшего уведомления, до особого распоряжения - without further * без дополнительного извещения - to serve * официально извещать;
вручать повестку - to put up a * вывесить объявление - this is to give *, * is hereby given (официальное) настоящим сообщается;
доводится до всеобщего сведения - at short * тотчас же;
незамедлительно;
по первому требованию - deposit at short * (финансовое) краткосрочный вклад - at two hours * (военное) через два часа после получения распоряжения - *s to airmen (авиация) извещения пилотам, НОТАМы предупрежедение о расторжении контракта - * to quit предупреждение (съемщику) о расторжении контракта о сдаче помещения предупрежедение (работника) о предстоящем увольнении (сленг) звонок с того света (о серьезной болезни) - the servant was given * слугу предупредили об увольнении - the servant gave * слуга предупредил, что уходит с места - to get a month's * получить предупреждение о предстоящем через месяц увольнении - to give in one's * подать( нанимателю) заявление об уходе с работы( морское) нотис - master's * нотис капитана внимание - to take * обращать (свое) внимание;
замечать - take * that... заметьте себе, что...;
предупреждаю вас, что... - to be below * не заслуживать внимания - take no * of her не обращайте на нее внимания - to meet with public * обратить на себя внимание публики;
быть замеченным всеми - to avoid * стараться остаться незамеченным - to bring smth. to smb.'s * обратить на что-л. чье-л. внимание - to come into *, to come under smb.'s * привлечь (к себе) внимание - to escape * ускользнуть от внимания, оказаться упущенным из виду - this work cannot escape the * of historians эта работа не может не привлечь внимания историков - he will rise to * он заставит о себе говорить - I shouted but she took no * я крикнул, но она не обратила внимания - the baby is beginning to take * ребенок начинает реагировать на окружающее;
ребенок начинает проявлять признаки сообразительносати заметка;
объявление в печати - death * траурное объявление;
краткий некролог - to publish a marriage * поместить объявление о предстоящем бракосочетании обозрение, рецензия;
печатный отзыв - the play had favourable *s газеты дали положительные отзывы о пьесе замечать, обращать внимание - to get oneself *d привлечь к себе внимание, заставить говорить о себе - I didn't * you я вас не заметил - I was not noticing я (ни на что) не обращал внимания - the last symphony of this composer has been much *d последняя симфония этого композитора привлекла большое внимание - he *d her hesitate он заметил, что она колеблется - she was *d to hesitate заметили, что она колеблется - not so as you'd * (разговорное) не очень много, почти незаметно оказывать, уделять внимание - he was too proud to * me он был слишком горд, чтобы обратить на меня внимание отмечать, упоминать - to * smb.'s usefulness отметить( в докладе) принесенную кем-л. пользу давать обзор (чего-л.) ;
рецензировать - to * a book дать рецензию на книгу преим. (американизм) предупреждать, уведомлять;
отказывать( от места) - the man were "noticed" on Friday в пятницу рабочие получили предупреждение (об увольнении) actual ~ фактическое уведомление advance ~ предварительное предупреждение advance ~ предварительное уведомление ~ to quit предупреждение об увольнении;
at (или on) short notice тотчас же;
at a moment's notice немедленно at ~ при уведомлении ~ to quit предупреждение об увольнении;
at (или on) short notice тотчас же;
at a moment's notice немедленно at short ~ при уведомлении за короткий срок short: ~ a sl. крепкий( о напитке) ;
something short спиртное;
in the short run вскоре;
at short notice немедленно bankruptcy ~ заявление о признании банкротом to bring (или to call) to (smb.'s) ~ доводить до сведения( кого-л.) ;
to come to( smb.'s) notice стать известным( кому-л.) ;
to come into notice привлечь внимание to bring (или to call) to (smb.'s) ~ привлекать (чье-л.) внимание к to bring (или to call) to (smb.'s) ~ доводить до сведения (кого-л.) ;
to come to (smb.'s) notice стать известным (кому-л.) ;
to come into notice привлечь внимание constructive ~ предполагаемое уведомление copyright ~ уведомление об авторском праве death ~ извещение о смерти dismissal without ~ увольнение без предварительного уведомления express ~ срочное уведомление ~ извещение, уведомление;
предупреждение;
to give (smb.) a month's (a week's) notice предупредить( кого-л.) (часто об увольнении) за месяц( за неделю) give ~ делать замечание give ~ делать предупреждение to give ~ изве щать, уведомлять give ~ извещать, уведомлять, предупреждать give ~ извещать give ~ направлять уведомление give ~ обращать внимание give ~ отмечать give ~ предупреждать to give ~ предупреждать опредстоящем увольнении give ~ уведомлять have ~ of юр. получать извещение have ~ of юр. получать предупреждение have ~ of юр. получать уведомление ~ v отмечать, упоминать;
he was noticed in the report о нем упомянули в докладе improvement ~ извещение о произведенном усовершенствовании instalment ~ уведомление о частичном платеже insurance ~ страховое извещение judicial ~ осведомленность суда judicial ~ юрисдикция legal ~ предусмотренное правом уведомление lockout ~ предупреждение о локауте month ~ уведомление за месяц notice обозрение, рецензия ~ внимание ~ внимание ~ давать обзор, рецензировать ~ заметка, объявление;
obituary notice объявление о смерти;
краткий некролог ~ заметка ~ замечать ~ заявление ~ извещать ~ извещение, уведомление;
предупреждение;
to give (smb.) a month's (a week's) notice предупредить (кого-л.) (часто об увольнении) за месяц (за неделю) ~ извещение ~ наблюдение ~ нотис ~ обозрение ~ обращать внимание ~ объявление ~ объявление в печати ~ оповещение ~ оповещение о готовности судна к погрузке, нотис ~ оповещение о готовности судна к погрузке ~ отказывать от места ~ отмечать ~ предупреждать ~ предупреждать;
уведомлять ~ предупреждение, уведомление ~ предупреждение ~ предупреждение о расторжении контракта ~ рецензия ~ уведомление ~ уведомлять ~ упоминать ~ of abandonment извещение об абандоне ~ of abandonment извещение об отказе от претензии ~ of action to third party уведомление об иске к третьей стороне ~ of appeal заявление об апелляции ~ of appearance уведомление о явке в суд ~ of appointment повестка в суд ~ of assessment уведомление о размере налога ~ of assignment объявление о назначении ~ of cancellation уведомление об аннулировании ~ of cessation of work уведомление о прекращении работы ~ of change of address уведомление об изменении адреса ~ of claim исковое заявление ~ of claim уведомление о предъявлении претензии ~ of completion of work уведомление о завершении работы ~ of defect рекламация ~ of discontinuance уведомление о прекращении дела ~ of dishonour уведомление об отказе от акцепта векселя ~ of dishonour уведомление об отказе от оплаты векселя ~ of dismissal уведомление об увольнении ~ of general meeting уведомление о проведении общего собрания ~ of gift извещение о даре ~ of hearing уведомление о слушании дела в суде ~ of intended prosecution уведомление о намерении предъявить иск ~ of intention to defend сообщение о намерении иметь защиту ~ of intention to raise alibi сообщение о намерении предоставить алиби ~ of irregularity предупреждение о нарушении правопорядка ~ of loss объявление об убытках ~ of loss уведомление об ущербе ~ of meeting уведомление о заседании ~ of meeting уведомление о собрании ~ of motion ходатайство ~ of motion to allow an appeal ходатайство об апелляции ~ of payment into court уведомление о внесении денег на депозит суда ~ of protest акт вексельного протеста ~ of public works contract извещение о контракте на общественные работы ~ of readiness уведомление о готовности ~ of readiness to discharge уведомление о готовности судна к разгрузке ~ of redemption of mortgage извещение о выкупе закладной ~ of registration уведомление о регистрации ~ of rescission уведомление об аннулировании ~ of risk уведомление о риске ~ of sick leave заявление об отпуске по болезни ~ of termination уведомление об увольнении ~ of title уведомление о праве собственности ~ of transfer уведомление о переводе ~ of trial уведомление о назначении дела к слушанию ~ of withdrawal уведомление об аннулировании ~ of withdrawal уведомление об изъятии ~ of withdrawal of credit уведомление о закрытии кредита ~ of withdrawal of funds уведомление об изъятии денежных средств ~ of writ of summons приказ о вызове в суд ~ to admit facts уведомление о признании фактов ~ to appear вызов в суд ~ to appear to writ уведомление о явке в суд ~ to creditors of deadline for claims уведомление кредиторов о предельном сроке предъявления исков ~ to creditors to send in claims уведомление кредиторов о предъявлении исков ~ to determine a contract уведомление о прекращении действия контракта ~ to determine a contract уведомление об аннулировании контракта ~ to proceed уведомление о рассмотрении дела в суде ~ to produce уведомление о представлении документов ~ to produce for inspection уведомление о предъявлении материалов на экспертизу ~ to quit предупреждение о необходимости освободить квартиру ~ to quit предупреждение об увольнении;
at (или on) short notice тотчас же;
at a moment's notice немедленно ~ to quit уведомление об освобождении от ответственности ~ to quit уведомление об увольнении ~ to terminate a contract уведомление о прекращении действия контракта ~ to terminate a contract уведомление об аннулировании контракта ~ v замечать, обращать внимание ~ v отмечать, упоминать;
he was noticed in the report о нем упомянули в докладе ~ заметка, объявление;
obituary notice объявление о смерти;
краткий некролог obituary ~ некролог obituary: ~ некрологический;
obituary notice некролог official ~ официальное уведомление penal ~ уведомление о штрафной станции prior ~ предварительное извещение public ~ официальное извещение public ~ официальное предупреждение public ~ публичное извещение redemption ~ извещение о выкупе respondent's ~ апелляция ответчика statutory ~ предусмотренное законом уведомление strike ~ уведомление о забастовке to take no ~ (of smb., smth.) не замечать (кого-л., чего-л.), не обращать внимания( на кого-л., что-л.) ;
to your notice на ваше усмотрение to take ~ наблюдать, примечать to take ~ реагировать на окружающий мир( о ребенке) take: to ~ effect вступить в силу;
возыметь действие;
to take leave уходить;
прощаться (of) ;
to take notice замечать;
to take a holiday отдыхать tax assessment ~ уведомление о причитающейся сумме налога termination without ~ прекращение найма без уведомления termination without ~ увольнение без уведомления third party ~ уведомление третьей стороны twelve months' ~ с уведомлением за год until further ~ до особого распоряжения;
впредь до нового уведомления with due ~ при должном уведомлении without ~ без предупреждения without ~ без уведомления without ~ добросовестно( о приобретателе) written ~ письменное извещение to take no ~ (of smb., smth.) не замечать (кого-л., чего-л.), не обращать внимания (на кого-л., что-л.) ;
to your notice на ваше усмотрение -
36 Treuhand
Treuhand f BANK, RECHT trust* * *f <Bank, Recht> trust* * *Treuhand
trust;
• Treuhand mit Tätigkeitspflicht active trust;
• Treuhand ohne Verwaltungsfunktion passive trust;
• Treuhandabkommen trust engagement (agreement), (UNO) trusteeship agreement;
• Treuhandabteilung (Bank) trust department (division);
• Treuhandagentur für den Effektentransfer nominees of a bank;
• Treuhandanstalt trust institution, institutional trustee, public trustee (Br.);
• Treuhandbank trust bank (company, US);
• Treuhandbegünstigter cestui que trust, beneficiary;
• Treuhandbegünstigter auf Lebenszeit eines Dritten cestui que vie;
• Treuhandbegünstigter bei einer Nutzungsüberlassung cestui que use;
• Treuhandbericht trust report;
• Treuhandbescheinigung trust receipt (US);
• in Treuhandbesitz held in trust;
• letztwillige Treuhandbestellung testamentary trust;
• unwiderrufliche Treuhandbestellung irrevocable trust;
• widerrufliche Treuhandbestellung revocable trust;
• widerrufliche Treuhandbindung totten trust (US);
• Treuhandcharakter trustee character;
• Treuhanddauer trust period;
• Treuhanddepot fiduciary deposit;
• Treuhandeigentum (Sicherungsübereignungsvertrag) equitable lien;
• gesetzlich vorgeschriebenes Treuhandeigentum statutory trust;
• Treuhandeigentümer einer Liegenschaft statutory owner;
• Treuhandeinkommen trust income. -
37 réserve
réserve [ʀezεʀv]feminine nouna. ( = provision) reserve• avoir/garder qch en réserve to have/keep sth in reserve ; [commerçant] to have/keep sth in stockb. ( = restriction) reservation• faire or émettre des réserves sur qch to have reservations about sth• le projet est accepté sous réserve que les délais soient respectés the project has been approved on condition that the deadlines are met► sous toutes réserves [publier] with all proper reservesc. ( = prudence, discrétion) reserve• être/se tenir sur la réserve to be/remain very reserved• devoir or obligation de réserve duty to preserve secrecy• officiers/armée de réserve reserve officers/armye. (Sport) équipe/joueur de réserve reserve team/playerf. [de nature, animaux] reserve ; [d'Indiens] reservation• réserve de pêche/chasse fishing/hunting preserve• réserve ornithologique or d'oiseaux bird sanctuaryg. [de bibliothèque, musée] reserve collection* * *ʀezɛʀv1) ( restriction) reservation (au sujet de, à l'égard de about)sous réserve de disponibilité/de changement — subject to availability/alteration
‘sous (toute) réserve’ — ( dans un programme) ‘to be confirmed’
2) ( provision) stock3) Économieréserves de charbon/pétrole — coal/oil reserves
4) ( discrétion) reserve5) ( local de stockage) stockroom6) ( section de bibliothèque) stacks (pl); ( section de musée) storerooms (pl)7) ( territoire protégé) reserveréserve naturelle/de chasse/de pêche — nature/game/fishing reserve
8) ( territoire alloué) reservation9) Armée ( réservistes)la réserve — the reserves (pl)
* * *ʀezɛʀv nf1) (= retenue) reserve2) (= restriction) reservationsans réserve [approuver, soutenir] — unreservedly, [soutien, accord] unreserved
3) (= provision) reserve, stockune réserve de — a reserve of, a stock of
On a une réserve de riz, au cas où. — We've got some rice in reserve, just in case.
réserve de carburant — fuel reserves, fuel stocks
faire des réserves de — to stock up on, to lay in a stock of
4) (= entrepôt, pièce) storeroom5) [pêche, chasse] preserve6) (indiennes) reservation7) MILITAIRE* * *réserve nf1 ( restriction) reservation (au sujet de, à l'égard de about); le projet de loi suscite les plus grandes réserves dans l'opposition the opposition have very strong reservations about the bill; adhésion sans réserve unreserved support; je me range sans réserve de votre côté you have my unreserved support; se confier à qn sans réserve to confide in sb totally; avec une réserve importante with one important condition; sous réserve d'approbation du budget/de disponibilité/de changement subject to budget approval/availability/alteration; sous réserve que tout aille bien provided everything goes well; ‘sous (toute) réserve’ ( dans un programme) ‘to be confirmed’; je vous le dis sous toutes réserves I'm telling you for what it's worth; nouvelle donnée sous toutes réserves unconfirmed news (report);2 ( provision) stock; des réserves de sucre/d'eau a stock of sugar/water; faire des réserves de farine/sucre to lay in a stock of flour/sugar; réserve(s) d'argent money in reserve; j'ai toujours une bonne bouteille en réserve I always have a good bottle put by; il a toujours une ou deux histoires drôles en réserve he's always got some funny story up his sleeve; il peut sauter un repas, il a des réserves he can afford to miss a meal;3 Écol, Écon réserves de charbon/pétrole coal/oil reserves; réserves d'eau water supply (sg); réserves prouvées/probables/possibles proved/indicated/inferred reserve;4 ( discrétion) reserve; sortir de sa réserve to drop one's reserve; manquer de réserve to be too outspoken; garder une certaine réserve avec qn to keep a certain distance with sb; devoir or obligation de réserve Admin, Mil duty of confidentiality; manquement à l'obligation de réserve breach of confidentiality;5 ( local de stockage) stockroom;7 ( territoire protégé) reserve; réserve naturelle/de chasse/de pêche nature/game/fishing reserve; réserve ornithologique bird sanctuary;8 ( territoire alloué) reservation; réserve indienne Indian reservation;réserve alcaline alkali reserve; réserve légale Compta legal reserve; Jur portion of inheritance that cannot be witheld from legal heir; réserve de puissance power reserve; réserve statutaire statutory reserve; réserves en devises currency reserves; réserves métalliques bullion reserves; réserves monétaires monetary reserves; réserves nutritives nutritional reserves; réserves récupérables exploitable reserves.[rezɛrv] nom fémininnous ne disposons pas d'une réserve suffisante d'eau potable we do not have sufficient reserves of drinking waterfaire des réserves de to lay in supplies ou provisions of2. [réticence] reservationfaire ou émettre des réserves to express reservations3. [modestie, retenue] reserveelle est ou demeure ou se tient sur la réserve she's being ou remaining reserved (about it)réserve de chasse/pêche hunting/fishing preserveréserve ornithologique ou d'oiseaux bird sanctuary5. [resserre - dans un magasin] storeroom[collections réservées - dans un musée, une bibliothèque] reserve collection6. DROIT [clause] reservation7. MILITAIRE8. NAUTIQUE9. PHYSIOLOGIE————————réserves nom féminin plurielréserves monétaires/de devises monetary/currency reservesa. MINES [gisements] a country's coal reservesb. [stocks] a country's coal stocks————————de réserve locution adjectivale1. [conservé pour plus tard] reserve (modificateur)2. FINANCE3. MILITAIRE————————en réserve locution adverbiale1. [de côté] in reserveavoir de la nourriture en réserve to have food put by, to have food in reserveje tiens en réserve quelques bouteilles pour notre anniversaire I've put a few bottles aside ou to one side for our anniversary————————sans réserve locution adjectivale[admiration] unreserved————————sans réserve locution adverbialesous réserve de locution prépositionnellesous réserve de vérification subject to verification, pending checkssous toute réserve locution adverbialeattention, c'est sous toute réserve! there's no guarantee as to the accuracy of this! -
38 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
39 Vertreter
Vertreter m 1. GEN agent, agt; (AE) alternate member, alternate; delegate (Abgesandter); 2. PAT assignee, representative, rep.; 3. PERS, V&M agent, agt, representative, rep., sales representative, rep, sales rep, salesperson, salesman, door-to-door salesman; stand-in, deputy, substitute (des Chefs); 4. RECHT agent, agt (Vertragsrecht); 5. WIWI substitute (Ersatzmann, Ersatzfrau)* * *Vertreter
[authorized] agent, business agent, proxy, representative, attorney [in fact], (Abgesandter) delegate, deputy, (Befürworter) advocate, champion, (Erfüllungsgehilfe) vicarious agent, (Ersatzmann) deputy, substitute, (einer Firma) staff representative (US), selling agent, factor, (Händler) dealer, (Hausierer) door-to-door salesman, peddler, (Platzhalter) locum tenens (lat.), (Reisender) commercial travel(l)er, travelling salesman, drummer (US), runner (US coll.), sales (manufacturer’s) representative, commercial (Br.), road agent (US);
• als Vertreter in a representative capacity;
• über einen Vertreter through an agent;
• alleiniger Vertreter exclusive (sole) agent;
• amtlicher Vertreter official representative;
• anerkannter Vertreter recognized agent;
• auf Vorschussbasis arbeitender Vertreter advance agent;
• ausländischer Vertreter representative abroad;
• bestellter Vertreter nominated representative;
• ordnungsgemäß bestellter (bevollmächtigter) Vertreter duly (lawfully) appointed (authorized) agent, accredited (authorized, lawful) representative, proxy;
• diplomatischer Vertreter diplomatic agent (representative), mission, envoy;
• gemeinsamer Vertreter joint agent;
• geschäftlicher Vertreter business agent;
• gesetzlicher Vertreter legal representative (agent), statutory guardian (agent), attorney (US);
• hochwertiger Vertreter high-cost salesman;
• konsularischer Vertreter consular agent (representative));
• nebenberuflicher Vertreter part-time agent;
• nomineller Vertreter front (US);
• örtlicher Vertreter man on the spot;
• persönlicher Vertreter personal representative, private agent;
• rechtmäßiger Vertreter lawful (legal) representative;
• selbstständiger Vertreter free-lance agent;
• ständiger Vertreter regular (appointed, ordinary) agent, general deputy;
• typischer Vertreter type;
• unentgeltlicher Vertreter gratuitous agent;
• unseriöser Vertreter carpet-bagging salesman;
• zugelassener Vertreter recognized agent;
• Vertreter der Angestelltenschaft employees’ representative;
• Vertreter der Anteilseignerseite representative of ownership, ownership representative;
• Vertreter der Arbeitnehmerseite im Aufsichtsrat labo(u)r representative on the board;
• Vertreter mit begrenztem Aufgabenbereich agent for a particular duty;
• Vertreter im Außendienst field agent;
• Vertreter des Einzelhandels retailers' representative;
• Vertreter mehrerer Firmen general salesman;
• Vertreter des Fiskus fiscal agent;
• Vertreter der Geschäftsleitung managing man;
• Vertreter der Gewerkschaft trade-union delegate, union representative, business agent (US);
• Vertreter öffentlicher Interessen public representative;
• Vertreter der Massenmedien media person;
• Vertreter der Presse representative of the press;
• Vertreter auf Provisionsbasis traveller on commission;
• Vertreter mehrerer Spediteure joint agent;
• Vertreter von Spezialartikeln specialty salesman;
• Vertreter für die Tarifverhandlungen bargaining agent;
• Vertreter mit Untervertretern travel(l)ing representative;
• Vertreter der Verbraucherschaft consumerite;
• [europäische] Vertreter der Verbraucherverbände representatives [at European level] of consumer associations;
• Vertreter der Versicherungsbranche insurance investment salesman;
• Vertreter ohne Vertretungsmacht unauthorized agent, apparent (ostensible) agent;
• Vertreter mit beschränkten Vollmachten agent with limited powers;
• Vertreter der Wirtschaft commercial delegate;
• Vertreter abberufen to recall an agent;
• Stadt als Vertreter bearbeiten to canvass a town, to work a district;
• Vertreter beschäftigen to retain an agent;
• Vertreter bestellen (bestimmen) to appoint an agent (a representative);
• Waren durch einen Vertreter bestellen to order goods through an agent;
• Vertreter einsetzen to employ an agent;
• Vertreter entsenden to send a proxy;
• Vertreter ernennen to appoint an agent;
• als Vertreter fungieren to act as deputy, to appear by proxy, to deputize for s. o.;
• sich an einen Vertreter halten to hold an agent;
• als Vertreter handeln to act in the capacity of an agent;
• Vertreter sein to travel for a firm;
• jds. Vertreter sein to deputize for s. o.;
• freier Vertreter sein to be a free agent;
• Vertreterbefugnisse duties of an agent;
• Vertreterbereich sales territory, distributorship;
• Vertreterbericht sales (agent’s) report, call slip (report);
• Vertreterbestellung appointment of (appointing) an agent, (Aufträge) line, agent’s order.
hinschicken, Vertreter
to send a delegate. -
40 form
1) форма2) установленный образец; бланк; формуляр; анкета3) утверждать; образовывать; основывать (напр. фирму)- tax form
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