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Index-linked adjustment
| Глоссарий по налогам |
Expedient adopted in many commercial transactions to provide a workable solution to some of the problems created by inflation and monetary depreciation. the mechanism is essentially one of adjusting payments, profits, gains, taxable income brackets, tax allowances, etc. by discounting or otherwise modifying them by reference to an accepted index of inflation or other indices.
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Indexation, английский
Индексация
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Adjustment, английский
- Регулировка; перестановка; корректировка
- Поправка
- A specific directional high-speed movement of a joint performed by a chiropractor
- In marine insurance, the ascertaining and finally settling the amount of
- A change to an account to correct or update the balance.
- Корректировка
Adjustment and tuning, английский
Adjustment between sulfur and, английский
Compromis soufre-alcalins
Adjustment between sulfur and, английский
Adjustment bond, английский
- A bond issued in exchange for outstanding bonds when a corporation facing bankruptcy is recapitalized.
- Реорганизационная облигация
Adjustment bonds, английский
Облигации урегулирования - облигации, выпущенные в обмен на старые облигации в ходе рекапитализации корпорации, которой грозит банкротство. они выпускаются только с согласия владельцев облигаций и приносят проценты только в случае наличия прибыли;
Adjustment by observation equations, английский
Adjustment by trial process, английский
Adjustment control, английский
Adjustment date, английский
- This is the date your mortgage begins to accrue interest (though you might not have made a mortgage payment yet). the adjustment date usually falls on the first day of the month after mortgage funds are advanced or dispersed to the borrower.
- The date on which the interest rate changes for an adjustable-rate mortgage (arm).
Adjustment device, английский
Adjustment factor, английский
Корректировочный коэффициент, коэффициент корректировки (цены заявки, цены договора/контракта)
Adjustment for inflation, английский
Поправка на инфляцию
Adjustment frequency, английский
Adjustment handle, английский
A diamond-shaped handle used to adjust the appearance but not the size of most autoshapes. for example, you can adjust a rounded rectangle to be more or less rounded. adm (pn)
Adjustment of data, английский
Выравнивание значений данных; устранение выбросов
Adjustment of error, английский
Adjustment of rudder hard over limit, английский
Adjustment of security, английский
Перерасчет страховой суммы
Adjustment of the burner, английский
Adjustment of the compass, английский
Swinging a ship to every point of bearing, to note the variation or error of the needle upon each rhumb, due to the local attraction of the iron, or the mass, on each separate compass bearing. thus, in lat. 76° n. it was found to be +22° 30` with the head w.s.w., and—56° 30` on the opposite bearing, or e.n.e.
Commercial, английский
Коммерческий
Transactions, английский
Операции (в снс; понятия, относящиеся к реализации товаров и услуг экономическими единицами, получающими за это определенную компенсацию; по характеру объектов подразделяются на текущие, т. е. предназначенные для немедленного использования или потребления, и капитальные операции, т. е. по увеличению национального богатства)
Depreciation, английский
- Износ; изнашивание; обесценивание; см. obsolescence, ageing; амортизация (денежное выражение постепенного изнашивания основных фондов); capital consumption; амортизационные отчисления (для обеспечения восстановления и капитального ремонта основных фондов, а также для их модернизации), см. depreciation allowances, amortization
- Амортизация (основных средств)
- Обесценивание; снижение; изнашивание depressнажимать (кнопку); утапливать
- An accounting technique in which the cost of an asset is allocated over its useful life.
- Амортизация
- An allocation of part of the original value of a fixed asset to current income during a specific period. depreciation represents the declining value of the fixed asset as a cost of the specified period.
- The expiration of a portion of the original cost of a fixed asset during a specific time period.
- A non-cash expense (also known as non-cash charge) that provides a source of free cash flow. amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets. to be clear, this is an accounting expense not a real expense that demands cash. the sum of depreciation expenses of prior years leads to the balance sheet item accumulated depreciation.
- Charges made against income to provide for distributing the cost of depreciable plant less estimated net salvage over the estimated useful life of the asset. depreciation is not a cash outlay, but an accounting tool for allocating cost over the service life of the physical asset.
- Скидки на порчу товара (при расчетах) der – did
- A loss in value.
- The charge reflected in the financial accounts for the use of fixed assets.
Essentially, английский
- По существу; главным образом см. substantially
- No существу; главным образом
Allowances, английский
Discounting, английский
- Дисконтирование
- Discounting is a method for combining or de-emphasizing belief and probability functions, either by weighted averages of a set of functions or combining a single function with a vague or vacuous function. as an example of the latter, a belief function could be averaged with a belief function that assigns all of its mass to the entire frame of discernment. it can also be used to combine multiple experts belief functions that conflict with each other, unlike dempster`s rule of combination, which discards the probability mass assigned to conflicting subsets of the frame. see also: dempster`s rule of combination, frame of discernment.
- Calculating the present value of a future amount. discounting is opposite to compounding.
- A mathematical operation making monetary (or other) amounts received or expended at different points in time (years) comparable across time (see annex ii). the operator uses a fi xed or possibly time-varying discount rate (>) from year to year that makes future value worth less today. a descriptive discounting approach accepts the discount rates that people (savers and investors) actually apply in their day-to-day decisions (private discount rate). in a prescriptive (ethical or normative) discounting approach, the discount rate is fi xed from a social perspective, for example, based on an ethical judgement about the interests of future generations (social discount rate). in this report, potentials of renewable energy supplies are assessed using discount rates of , and %. dispatch (power dispatching / dispatchable): electrical power systems that consist of many power supply units and grids are governed by system operators. they allow generators to supply power to the system for balancing demand and supply in a reliable and economical way. generation units are fully dispatchable when they can be loaded from zero to their nameplate capacity without signifi cant delay. not fully dispatchable are variable renewable sources that depend on natural currents, but also large-scale thermal plants with shallow ramping rates in changing their output. see also balancing, capacity, grid. district heating (dh): hot water (steam in old systems) is distributed from central stations to buildings and industries in a densely occupied area (a district, a city or an industrialized area). the insulated two-pipe network functions like a water-based central heating system in a building. the central heat sources can be waste heat recovery from industrial processes, waste incineration plants, geothermal sources, cogeneration power plants or stand-alone boilers burning fossil fuels or biomass. more and more dh systems also provide cooling via cold water or slurries (district heating and cooling - dhc).
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Investment incentives, английский
Financial and tax incentives used to attract local or foreign investment capital to certain activities or particular areas in a country.
Foreign currency futures, английский
Exchange traded contract for the delivery of a standardized amount of foreign currency on a specific future date. the price for the foreign currency is agreed on the day the contract is bought or sold. unlike forward contracts, futures are tradable, reflecting the standardization of contract size, specification and delivery date.
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