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summary statement

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См. также в других словарях:

  • Summary — Sum ma*ry, a. [Cf. F. sommaire. See {Sum}.] 1. Formed into a sum; summed up; reduced into a narrow compass, or into few words; short; brief; concise; compendious; as, a summary statement of facts. [1913 Webster] 2. Hence, rapidly performed;… …   The Collaborative International Dictionary of English

  • summary — (adj.) early 15c., from M.L. summarius of or pertaining to the sum or substance, from L. summa whole, gist (see SUM (Cf. sum)). Sense of done promptly is first found 1713. The noun meaning a summary statement or account is first recorded c.1500,… …   Etymology dictionary

  • summary — sum·ma·ry / sə mə rē/ adj: done immediately, concisely, and without usual formal procedures; esp: used in or done by summary proceeding compare plenary sum·mar·i·ly /sə mer ə lē/ adv Merriam Webster’s Dictionary of Law. Merriam Webster …   Law dictionary

  • summary financial statement — (SFS) A shortened version of a company s full statutory accounts. An SFS includes a summary auditors report and, in the case of quoted companies, a summary directors remuneration report. All companies which have had their full accounts audited… …   Law dictionary

  • summary funding statement — Introduced by the Pensions Act 2004, the trustees of a salary related scheme must send the scheme members (including deferred pensioners and pensioner members) an annual statement showing the scheme s funding level. The prescribed contents vary… …   Law dictionary

  • statement — state·ment n 1 a: an official or formal report or declaration a statement of policy b: an oral or written assertion (as by a witness) or conduct intended as an assertion see also hearsay, prior consistent statement …   Law dictionary

  • summary plan description — (SPD) USA A written summary of an employee benefit plan that informs participants and beneficiaries of their rights and obligations under the plan. The Employee Retirement Income Security Act of 1974 ( …   Law dictionary

  • summary — [sum′ə rē] adj. [ME < ML summarius < L summa,SUM] 1. that presents the substance or general idea in brief form; summarizing; concise; condensed 2. a) prompt and without formality; expeditious [summary punishment] b) hasty and arbitrary [a… …   English World dictionary

  • statement of financial position — USA balance sheet, Also known as a statement of financial position. In financial accounting, a balance sheet, or statement of financial position, is a summary of the value of all assets, liabilities and ownership equity for an organization or… …   Law dictionary

  • Summary — Sum ma*ry, n.; pl. {Summaries}. [F. sommaire, or L. summarium. See {Summary}, a.] A general or comprehensive statement; an abridged account; an abstract, abridgment, or compendium, containing the sum or substance of a fuller account. [1913… …   The Collaborative International Dictionary of English

  • summary — [adj] concise, to the point arbitrary, boiled down*, breviloquent, brief, compact, compacted, compendiary, compendious, condensed, cursory, curt, hasty, in a nutshell*, laconic, perfunctory, pithy*, recapped, rehashed, run down, run through,… …   New thesaurus

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