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Transfer pricing
| Англо-русский глоссарий торговой политики |
- Трансфертное ценообразование цены, которые образуются при обмене товаров между предприятиями, входящими в одну транснациональную компанию
- A transfer price is the price charged by a company for goods, services or intangible property to a subsidiary or other related company. abusive transfer pricing occurs when income and expenses are improperly allocated for the purpose of reducing taxable income.
- A practice of internal charges between branches of the same company adopted by multi-jurisdictional firms (including multinationals) so that their accounting practices result in reported high incomes and profits in those geographical areas with low tax rates.
- Трансфертное ценообразование
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Intercompany pricing, английский
Трансфертное ценообразование, русский
Практика установления внутренних цен для различных подразделений одной компании, применяемая организациями, бизнес которых находится под разными юрисдикциями (включая мультинациональные корпорации). в результате чего, компания показывает в своей отчетности высокие доходы и прибыли в географических районах с более низкими налоговыми ставками.
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Pric, английский
Parts reliability information center
Price, английский
- Цена
- Цена о ~s for measured work единичные расценки на (строительные) работы
Price, английский
Price adjustment, английский
- A modification to a quoted price.
- An automatic update of the price of a service item based on the setup of service price adjustment groups.
Price at factor cost, английский
Цена по стоимости факторов производства (рыночная цена минус косвенные налоги плюс субсидии; в снс)
Price band, английский
A price range that has minimum and maximum prices set.
Price basket controls, английский
In price cap regulation, different controls can be placed on specific products or groups of products. the price adjustment of the price cap formula can differ across customer groups or product groups, thus reducing the pricing options available to firms-generally to protect groups with inelastic demands who lack substitutes.
Price c.& f., английский
Цена каф...(название порта назначения). цена товара, реализуемого на условиях "стоимость и фрахт"
Price cap, английский
A legally established maximum price that is imposed on a product or service. generally, this price is below the one that would otherwise be charged by the supplier (for example, a monopolist). a price cap (or ceiling) is placed on a product or service within a market with the goal of keeping the price low, presumably based on the notion that otherwise the price would be too high. however, if imposed on a product or service subject to a competitive market, a price ceiling is likely to create a shortage of, or excess demand for, that product or service. see price cap formula.
Price cap excessive returns, английский
Since a pure price cap regulation can result in a firm obtaining very high realized rates of return under favorable scenarios (and successful cost-cutting), regulators sometimes adopt a hybrid scheme that can involve sharing high returns with customers if those returns exceed a trigger point. in addition, a maximum return can be specified if there are negative political consequences to high reported returns. note, such sharing rules or caps on returns dampens the firm’s incentives for cost containment-leading to incentives similar to those under rate of return regulation.
Price cap financial model, английский
Some versions of price cap regulation do not focus on identifying an externally-identified x-factor, but base the price control on the revenues necessary to cover the operating costs and provide an appropriate return on investments during the control period. the net present value of the firm incorporates the investments required to meet service quality and expansion targets, as well as projected efficiencies (which can be related to an x-factor). the results of the cash flow model are used to determine the price control.
Price cap formula, английский
A precise expression denoting the constraint facing a firm over the period of a price control. an example of a simple version of the formula would be rpi-x+k+q, where the terms reflect adjustments for retail price inflation, productivity, network expansion, and improved quality of service. in practice, with baskets other features, the formal representation of the formula can be quite complicated.
Price cap path, английский
At the time of the price cap review,a regulated firm might be earning excessive or inadequate returns. the regulator must make a determination regarding where to re-set the starting price for the new price cap formula. sometimes a glide path is established to maintain incentives for cost containment during the last stages of a price control. alternatively, a discrete price adjustment (or one-off approach) is used to quickly re-set the price at a level where expected returns are not excessive (or inadequate).
Price cap regulation, английский
See price reviews and price cap formula. such regulation provides strong incentives to cut costs, but price control must also address service quality issues. such regulation reduces incentives to over-invest in capital during the period of a price control.
Price capping, английский
The application of a limit on the prices that a utility may charge in a given regulatory period. a regulator sets the amount with the aim of taking into account the increases in productivity expected of the sector in comparison with the ongoing inflation in the economy as whole. price capping will often be used in conjunction with benchmarking in order to allow the regulator to more easily assess the levels of productivity that a company should be achieving.
Price ceiling, английский
An upper limit for price.
Price change, английский
Increase or decrease in the closing price of a security compared to the previous day`s closing price.
Price check, английский
The process of looking up a price.
Price cif, английский
Цена сиф...(название порта назначения). цена товара, реализуемого на условиях "стоимость, страхование и фрахт".
Price competition, английский
Attempts by rival firms to attract customers with lower prices.
Price compression, английский
The limitation of the price appreciation potential for a callable bond in a declining interest rate environment, based on the expectation that the bond will be redeemed at the call price.
Ценообразование, русский
- Процесс определения ставки купона и цены ценных бумаг до их выпуска. по общему правилу, цена финансового инструмента должна быть равна чистой текущей стоимости ожидаемых денежных поступлений по этому инструменту. в контексте секьюритизации сроки выплат по ценным бумагам зависят от скорости досрочного погашения обеспечивающих активов, поэтому процесс ценообразования должен включать в себя разработку сценария поступления денежных средств от активов с учетом досрочных выплат.
- Процесс формирования цен на товары и системы цен в целом. на свободном рынке процесс ц. происходит стихийно, цены складываются под воздействием спроса и предложениях в условиях конкуренции.
- , процесс формирования цен и тарифов и системы цен в целом.
Intangible, английский
Нечто неосязаемое, неуловимое, смутное
Subsidiary, английский
- Дочерняя компания (в снс; под этим нередко понимают отечественные компании, являющиеся дочерними фирмами иностранных компаний или иностранными дочерними фирмами отечественных компаний)
- A company controlled by another company or corporation.
- A wholly or partially owned company that is part of a large corporation. a foreign subsidiary is a separately incorporated entity under the host country`s law. a subsidiary`s financial results are carried on the parent company`s books.
- Дочернее предприятие
- A company that is controlled by another company
- A company that is controlled by another company a company whose voting stock is more than 50% owned by another company. the company with the majority interest is called the “parent company”
Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
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Trigger price, английский
- Триггерная цена уровень цен, определенный во внутренних договоренностях о поддержке, касающихся в особенности сельского хозяйства, или в международных соглашениях, достижение которого автоматически позволяет принять предписанные в этом случае меры
- Триггерная цена
Trains unctad trade analysis and information system unctad, английский
Трейнс юнктад информационная система юнктад содержит данные о состоянии международной торговли, внешней торговли отдельных стран позволяет получать данные в потоварном разрезе, по географическим направлениям содержит информацию о действии общей системы преференций
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