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1 value of liabilities
Экономика: сумма обязательств -
2 linked liabilities
страх., брит. !"108. - (1) In subsection (4)(b) of section 432ZA of the Taxes Act 1988 (linked assets), for the words from ""the proportion which"" to the end there shall be substituted-" """ the proportion A/B where-" "A is the total of the linked liabilities of the company which are liabilities of the internal linked fund in which the asset is held and are referable to that category of business;" "B is the total of the linked liabilities of the company which are liabilities of that fund.""." """(6) In this section-" """internal linked fund"", in relation to an insurance company, means an account-" "(a) to which linked assets are appropriated by the company; and" "(b) which may be divided into units the value of which is determined by the company by reference to the value of those assets;" """linked liabilities"" means liabilities in respect of benefits to be determined by reference to the value of linked assets.""." """linked assets"" means, in relation to an insurance company, long term business assets of the company which are, for the time being, identified in the records of the company as being assets by reference to the value of which property linked benefits are to be determined;" """linked contract"" means a contract of insurance—" "(a) the effecting of which constitutes the carrying on of long term business; and" "(b) under which linked benefits (as defined by section 35A(4) of the Act) are payable to the policy holder;" "and ""non-linked contract"" shall be construed accordingly;" """long term business assets"" means assets of an insurance company which are, for the time being, identified as representing the long term fund or funds maintained by the company in respect of its long term business;" -
3 book value
Finvalue of a company’s stock according to the company itself, which may differ considerably from the market value.EXAMPLEIt is calculated by subtracting a company’s liabilities and the value of its debt and preferred stock from its total assets. All of these figures appear on a company’s balance sheet. For example:Book value per share is calculated by dividing the book value by the number of shares in issue. If our example is expressed in millions of dollars and the company has 35 million shares outstanding, book value per share would be $650 million divided by 35 million:650/35 = $18.57 book value per shareBook value represents a company’s net worth to its shareholders. When compared with its market value, book value helps reveal how a company is regarded by the investment community. A market value that is notably higher than book value indicates that investors have a high regard for the company. A market value that is, for example, a multiple of book value suggests that investors’ regard may be unreasonably high. -
4 Book Value of Stock
. The book value of the assets of a company less the liabilities. Can be translated into book value per share by dividing by the number of shares outstanding. . Small Business Taxes & Management 2 . -
5 Net asset value (NAV)
. Стоимость инвестиций фонда. Для взаимных фондов - чистая стоимость активов на акцию, как правило, представляет собой рыночную цену фонда, на основании которой может взиматься комиссионный сбор при покупке/продаже или выкупе участия в фонде. Для инвестиционных фондов закрытого типа рыночная цена значительно отличается от чистой стоимости активов на акцию . The value of each unit of participation in a commodity pool. Basically a calculation of assets minus liabilities plus or minus the value of open positions when marked to the market, divided by the total number of outstanding units. Инвестиционная деятельность . -
6 Net asset value (NAV)
. Стоимость инвестиций фонда. Для взаимных фондов - чистая стоимость активов на акцию, как правило, представляет собой рыночную цену фонда, на основании которой может взиматься комиссионный сбор при покупке/продаже или выкупе участия в фонде. Для инвестиционных фондов закрытого типа рыночная цена значительно отличается от чистой стоимости активов на акцию . The value of each unit of participation in a commodity pool. Basically a calculation of assets minus liabilities plus or minus the value of open positions when marked to the market, divided by the total number of outstanding units. Инвестиционная деятельность . -
7 adjusted book value
Finthe value of a company in terms of the current market values of its assets and liabilities. [m1] Also known as modified book value -
8 book value
book value 1. FIN Buchwert m (total assets minus intangible assets minus liabilities; Gesamtvermögen minus immateriellen Vermögen minus Schulden); 2. ACC Restbuchwert m -
9 book value
учетная/балансовая стоимость"книжная" стоимость - стоимостное значение элемента активов (assets) или пассивов (liabilities), показываемое в Балансе предприятия (balance sheet) или в учетном регистре (также carrying value); нетто-капитал, т. е. активы компании за минусом кредиторской задолженности (также owners' equity; net assets)
Специализированный англо-русский словарь бухгалтерских терминов > book value
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10 asset value per share
Fina way of measuring the value of assets per share, to assist with investment and disinvestment decisions, usually for the benefit of equity shareholders. It is calculated by dividing the total assets less liabilities by the number of issued equity shares. -
11 current value
Fina ratio indicating the amount by which current assets exceed current liabilities -
12 gross liabilities in balance value
English-russian dctionary of diplomacy > gross liabilities in balance value
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13 сумма пассивов в валюте баланса
gross liabilities in balance value, balance value of liabilitiesBanks. Exchanges. Accounting. (Russian-English) > сумма пассивов в валюте баланса
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14 сумма обязательств
1) Economy: value of liabilities2) EBRD: exposureУниверсальный русско-английский словарь > сумма обязательств
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15 pasivo comercial
• liabilities to outsiders• trade liabilities• trade loan• trade-in value -
16 asset
n(obično assets pl) aktiva; imovina, sredstva• acquisition of companies through purchase of assets stjecanje vlasniљtva nad poduzećima kupnjom imovine• addition of fixed assets nabava dugotrajne materijalne imovine• admitted assets dopuљtena imovina• amortization of fixed assets amortizacija dugotrajne materijalne imovine• asset allocation razvrstavanje/alokacija imovine• assets and liabilities account račun aktive i pasive• assets and liabilities management upravljanje imovinom i obvezama• assets/ liabilities aktiva/pasiva• asset-backed securities ( ABS) vrijednosni papiri pokriveni imovinom• asset-based financing financiranje imovinom• asset cover pokriće imovinom• asset depreciation range razdoblje amortizacije imovine• asset growth rast vrijednosti imovine• assets/ liabilities matching usklađivanje imovine i obveza• assets/ liabilities principle načelo imovine/obveza• asset-liability management ( ALM) upravljanje imovinom i obvezama• asset liquidity risk likvidnosni rizik imovine• assets lodged with the IMF sredstva poloћena u MMF-u• asset management upravljanje imovinom• asset securitisation sekuritizacija imovine• asset-stripping smanjenje imovine poduzeća• asset turnover ratio koeficijent obrtaja imovine• asset value vrijednost imovine• capital and reserve assets kapital i pričuve• cash assets novčana imovina/sredstva• current assets tekuća/kratkoročna imovina• earmarked assets izdvojena/predviđena sredstva• euro area assets imovina europodručja• Eurosystem’s foreign reserve assets devizne pričuve Eurosustava• financial assets financijska imovina/sredstva• financial assets/ liabilities financijska aktiva/pasiva• fixed assets dugotrajna materijalna imovina• fixed assets write-off otpis dugotrajne materijalne imovine• floating asset promjenjiva imovina• foreign assets inozemna aktiva/imovina• frozen assets blokirana imovina/sredstva• illiquid assets nelikvidna imovina/aktiva• immovable assets nekretnine, nepokretna imovina• intangible assets nematerijalna imovina• intangible non-produced assets neopipljiva neproizvedena aktiva• liquid assets likvidna imovina/aktiva• long-term assets dugoročna imovina/sredstva• marketable assets utrћiva imovina• monetary assets novčana sredstva, monetarna imovina• movable assets pokretna imovina, pokretnine• net assets neto aktiva/imovina• net current assets/ liabilities neto kratkotrajna imovina//obveze• nonadmitted assets nepriznata imovina• non-transferable assets neprenosiva imovina/aktiva//sredstva• other assets/ other liabilities ostala imovina/aktiva//sredstva, ostale obveze (pasiva)• pledged assets zaloћena imovina• reserve assets pričuve• risk-adjusted value of assets vrijednost aktive prilagođena za rizik• system of multilateral asset settlement sustav viљestrane namire sredstava• tangible assets in course of construction materijalna imovina u pripremi• tier one assets temeljna imovina• transferability of assets prenosivost aktive/imovineEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > asset
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17 liability
1) ответственность, обязанность2) обязательство; долг, задолженность3) бухг. пассив4) помеха, препятствие, обуза• -
18 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example: -
19 revaluation
сущ.1)а) межд. эк., фин. ревальвация (административное повышение фиксированного курса национальной валюты к иностранной валюте)Syn:б) межд. эк. повышение курса валюты ( на свободном рынке)Ant:asset, liability, current market value, revaluation method, revaluation account, revaluation reserve account, revaluation provision, revaluation surplus, valuation, appraisal, appraised valueSee:2) учет переоценка, пересчет, повторная оценка (стоимости активов, напр., оборудования, ценных бумаг, или обязательств, напр., долгов; определение их стоимости на настоящий момент времени, т. е. текущей рыночной стоимости)revaluation of assets and liabilities following an acquisition — переоценка активов и обязательств после заключения сделки по приобретению (чего-л.)
the daily revaluation of assets and liabilities denominated in foreign currencies — ежедневная переоценка активов и обязательств, стоимость которых выражена в иностранной валюте
revaluation of equipment held for lease — переоценка оборудования, предназначенного для аренды
See:asset, liability, current market value, revaluation method, revaluation account, revaluation reserve account, revaluation provision, revaluation surplus, valuation, appraisal, appraised value
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1) ревальвация валюты: повышение курса валюты органами власти в условиях той или иной формы фиксированных валютных курсов; обычно это делается страной с большим активом текущего платежного баланса для достижения определенных экономических целей; 2) повышение курса валюты на свободном рынке; 3) переоценка стоимости активов в соответствии с изменением курсов валют или цен; см. devaluation.* * *. официальное повышение курса национальной или международной (региональной) валютно-денежной единицы по отношению к валютам других стран, международным валютно-денежным единицам; фактическое (рыночное) повышение курса национальной валюты без официального повышения ее золотого содержания. По экономическим последствиям Р. невыгодна экспортерам, так как приводит к уменьшению выручки в соответствующей валюте и одновременно позволяет импортерам товаров и кредиторам, предоставляющим денежные средства иностранным заемщикам. . Словарь экономических терминов 1 .* * *Финансы/Кредит/Валютаувеличение золотого содержания денежной единицы или повышение ее курса по отношению к валютам других стран, осуществляемое государством-----увеличение курса собственной валюты по отношению к другим по решению центрального банка или правительства в целях регулирования чрезмерной экспансии конкурентной страны или для выравнивания курсов валют -
20 паричен
monetary, pecunary; financial; money (attr.)паричен строй a money systemпаричен влог a cash depositпаричен интерес stakeпаричен подарък a present of money, a gift in cash/moneyпарична стойност monetary/money valueпарична сума an amount/a sum of moneyпарична реформа a monetary/currency re-formпарична помощ financial help/aidпарична награда a money/cash prize, a cash rewardпарична единица a monetary unitпарично обръщение money circulationпарично възнаграждение financial recompenseпарични средства pecuniary/financial/money/cash resources/means, fundsпарични знаци currencyпарични задължения liabilities, money obligationsпарични въпроси matters of money, money matters/affairsпарични затруднения pecuniary difficultiesпарични безпокойства money/financial worriesпа-рични съображения money considerationsпарични поощрения financial incentives* * *парѝчен,прил., -на, -но, -ни monetary, pecuniary; financial; money (attr.); \париченен влог cash deposit; \париченен лимит cash limit; \париченен подарък present of money, gift in cash/money; \париченен поток cash flow; \париченна единица a monetary unit; \париченна маса money supply; \париченна награда prize money; \париченна реформа a monetary/currency reform; \париченна система money system; \париченна стойност monetary/money value; \париченни задължения liabilities, money obligations; \париченни знаци currency; \париченни облаги pecuniary benefits; \париченни поощрения financial incentives; \париченни средства funds; \париченно възнаграждение financial recompense; \париченно обращение money circulation; \париченно предлагане money supply.* * *money: паричен value - парична стойност, The winner will receive a паричен award. - Победителят ще получи парична награда.; financial* * *1. monetary, pecunary;financial;money (attr.) 2. ПАРИЧЕН влог a cash deposit 3. ПАРИЧЕН интерес stake 4. ПАРИЧЕН подарък a present of money, a gift in cash/money 5. ПАРИЧЕН строй a money system 6. па-рични съображения money considerations 7. парична единица a monetary unit 8. парична награда a money/cash prize, a cash reward 9. парична помощ financial help/aid 10. парична реформа a monetary/currency re-form 11. парична стойност monetary/money value 12. парична сума an amount/a sum of money 13. парични безпокойства money/financial worries 14. парични въпроси matters of money, money matters/affairs 15. парични задължения liabilities, money obligations 16. парични затруднения pecuniary difficulties 17. парични знаци currency 18. парични поощрения financial incentives 19. парични средства pecuniary/financial/money/ cash resources/means, funds 20. парично възнаграждение financial recompense 21. парично обръщение money circulation
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