Глоссарий





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Глоссарии и словари бюро переводов Фларус

Поиск в глоссариях:  

Gross up

Syndicated Loan Glossary
  1. Additional payments made by a borrower to compensate its lenders for withholding taxes or similar levies that reduce the amounts actually received by the lenders from the borrower.

  2. Add back the amount of tax which has been paid to the value of property or other income received. the term includes the process by which corporation add credits (e.g. imputation credits or foreign tax credits) received to net income received before calculating their tax liabilities.


Пересчитывать чистый показатель, русский



Additional, английский
  1. Дополнительный 33

  2. Дополнительный; добавочный


Compensate, английский
  1. Компенсировать

  2. Компенсировать; корректировать; выравнивать; уравнивать


Withholding, английский
  1. Used in the context of securities, the illegal practice of a public offering participant keeping some shares in a private account or with a family member, employee, or dealer to profit from the higher market price of a hot issue. used in the context of taxes, the withholding by an employer of a certain amount of an employee`s income in order to cover the employee`s tax liability. also used to refer to the withholding by corporations and financial institutions of a flat 10% of interest and dividend payments due to security holders.

  2. Удержание


Corporation, английский
  1. A group of persons who get a charter granting them as a body certain legal powers, rights, privileges, and liabilities as an individual

  2. A business owned by investors who buy part of the company through shares of stock.

  3. См. corporate body

  4. Корпорация; общество, см. corporate enterprises; corporate institution

  5. A legal entity that is separate and distinct from its owners. a corporation is allowed to own assets, incur liabilities, and sell securities, among other things.


Imputation, английский
  1. Предпосылка

  2. A process of "filling in" missing values in datasets. there are a wide variety of techniques, mostly covered in the statistical literature and in the literature concerning survey data. see also: multiple imputation.

  3. Условное исчисление


Calculating, английский
    Расчёт; подсчёт, вычисление; исчисление о ~ earthworks by


Liabilities, английский
  1. Обязательства, см. financial assets; financial claims

  2. Обязательства

  3. Financial commitments that can be summed up as money owed; e.g., similarly, on a balance sheet, liabilities include short-term debt, long-term debt, and accounts payable. the main liabilities of banks are the deposits of their customers.


Rating agency, английский
  1. Agencies which provide independently derived credit assessments on borrowers or on specific debt instruments issued by a borrower.

  2. Рейтинговое агентство


Leveraged buy out (lbo), английский
    Acquisition of a company by a private firm where the ratio of the debt component of the financing in relation to the equity component is high. such financings often include mezzanine and/or 2nd lien debt and/or high-yield debt.