Account Glossary Term

GLOSSARY

OF INTERNATIONAL BANKING & FINANCE ACRONYMS AND ABBREVIATIONS

ÒÎËÊÎÂÛÉ ÑËÎÂÀÐÜ

ÌÅÆÄÓÍÀÐÎÄÍÛÕ ÔÈÍÀÍÑÎÂÛÕ È ÁÀÍÊÎÂÑÊÈÕ ÀÊÐÎÍÈÌÎÂ È ÑÎÊÐÀÙÅÍÈÉ

NEW EDITION 1997

All Rights Reserved. No part of this publication may be reproduced, stored on a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the Publisher

ISBN 9984-9217-0-0 © I. Sharshakov

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INTRODUCTION Dear Readers,

Welcome to the enigmatic world of banking and finance. We aim to provide our readers with a useful reference and training tool and also to explain for a wider public some of the specialist terms found in newspapers and in business life. Acronyms and abbreviations, pronounceable words of convenience formed from initial letters of other words, are frequently used in financial writing to concentrate the mind on the written subject. To lump them together in a general purpose dictionary is less helpful to the finance specialist who undoubtedly would find abbreviations and acronyms into a separate edition much more useful. This dictionary has been compiled to fulfill a subject order for abbreviations and acronyms. The new Glossary covers the expanding and influential field of foreign exchange, treasury, money and capital markets, sovereign and corporate debt, financial futures and options, public sector borrowing, mortgage-backed assets, equities, commodities, business loans and debt collecting, money supply, macroeconomic terms, technical analysis and derivatives, government & local finance, central banking, and European finance. It is intended for students and professionals in the field of finance as well as private investors and the readers of the financial pages of newspapers. Journal articles in bound volumes of hundreds of journals on open access were examined for abbreviations and acronyms and coverage was limited to seven years of back issues of bound volumes plus current issues where possible, hundreds of finance reports were also examined for entries. The private investor and borrower will find full coverage of terms relating to savings, stock-exchange dealing, mortgages, pensions, life assurance, and taxation. The Glossary has an easy-to-use alphabetical format. Abbreviations and acronyms listed are capitalized with stops and a few are in lower case letters. The entries have been checked by expert participants in the financial markets. The coverage is wide and international, with entries for the world’s standard currency units and many of the financial institutions in London, New York, Tokyo, Hong Kong, Paris, and Frankfurt. It is inevitable that there will be a number of omissions and errors in a dictionary of this nature and to improve and extend the usefulness of this dictionary, I should be grateful to receive suggestions and additional material

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A A - Austral îñòðàë (äåíåæíàÿ åäèíèöà Àðãåíòèíû); ñì. òæ. ARS A+ âûñøèé ðåéòèíã ôèíàíñîâîãî ïîëîæåíèÿ êîìïàíèé àãåíñòâà “Áåñòà” A1 ðåéòèíã õîðîøåãî òåõíè÷åñêîãî ñîñòîÿíèÿ ñóäîâ â Ðåãèñòðå Ëëîéäà AA1 ïîêàçàòåëü î÷åíü âûñîêîãî ðåéòèíãà êðåäèòîñïîñîáíîñòè Aaa ðåéòèíã âûñøåãî êà÷åñòâà àãåíñòâà “Ìóäè” äëÿ îáëèãàöèé AAA (Triple A) âûñøèé ðåéòèíã àãåíñòâà “Ñòýíäàðä ýíä Ïóð” äëÿ îáëèãàöèé è ïðèâèëåãèðîâàííûõ àêöèé; ñì.òæ. S & P a.a. - After Arrival ïîñëå ïðèáûòèÿ AAIB - Associate of the Australian Institute of Bankers àññîöèèðîâàííûé ÷ëåí Àâñòðàëèéñêîãî èíñòèòóòà áàíêèðîâ A & A - Additions and Amendments äîïîëíåíèÿ è ïîïðàâêè aar - Against All Risks “ïðîòèâ âñåõ ðèñêîâ”: óñëîâèå ñòðàõîâîãî ïîëèñà, ïðåäóñìàòðèâàþùåå ïîêðûòèå âñåõ ðèñêîâ AASE - Australian Associated Stock Exchanges Àâñòðàëèéñêèå àññîöèèðîâàííûå ôîíäîâûå áèðæè: êîîðäèíèðóþùèé îðãàí 6 àâñòðàëèéñêèõ ôîíäîâûõ áèðæ (îáðàçîâàí â 1937 ã.) A/B - Aktiebolaget àêöèîíåðíîå îáùåñòâî (Øâåöèÿ) ABA - American Bankers Association Àññîöèàöèÿ àìåðèêàíñêèõ áàíêèðîâ (ÑØÀ) : íàöèîíàëüíàÿ îðãàíèçàöèÿ áàíêîâ, ñîçäàííàÿ â 1875 ã.; åæåãîäíî ïðîâîäèò êîíâåíöèè è èìååò ñîáñòâåííûé æóðíàë -4-

ABB - Asset Backed Bond îáëèãàöèÿ, ïðîòèâ êîòîðîé çàåìùèê âíîñèò çàëîã â êà÷åñòâå îáåñïå÷åíèÿ êðåäèòà (íàïð., çàêëàäíóþ íà ñîáñòâåííîñòü èëè âûïëàòû îò çàéìà äëÿ ïîâûøåíèÿ êðåäèòíîãî îáåñïå÷åíèÿ îáëèãàöèè); ñì. òæ. CMO abbr(ev) - Abbreviation ñîêðàùåíèå ABCC - Association of British Chambers of Commerce Àññîöèàöèÿ Òîðãîâûõ ïàëàò Âåëèêîáðèòàíèè ABECOR - Associated Banks’ of Europe Corporation Êîðïîðàöèÿ àññîöèèðîâàííûõ áàíêîâ Åâðîïû : âêëþ÷àþùàÿ 10 ÷ëåíîâ ( â ò. ÷.: Àëüãåìåíå Áàíê Íåäåðëàíä, Áàíê Áðþññåëü Ëàìáåð, Áàíêà Íàöèîíàëå äåëü Ëàâîðî, Áàðêëàéç Áàíê, Äðåçäíåð Áàíê ) èç 8 ñòðàí (îñíîâàíà â 1974 ã. ñî øòàá-êâàðòèðîé â Áðþññåëå) ABEDA - Arab Bank for Economic Development in Africa Àðàáñêèé áàíê ýêîíîìè÷åñêîãî ðàçâèòèÿ Àôðèêè : èíñòèòóò, êðåäèòóþùèé íåàðàáñêèå ñòðàíû Àôðèêè, òåððèòîðèàëüíî ïðèëåãàþùèå ê ïóñòûíå Ñàõàðà, äëÿ ôèíàíñèðîâàíèÿ ðàçëè÷íûõ ïðîåêòîâ ïî ðàçâèòèþ ýêîíîìèêè (ñîçäàí â 1973 ã. ñ ìåñòîïðåáûâàíèåì â Õàðòóìå) ABFD - Association of British Factors and Discounters Àññîöèàöèÿ áðèòàíñêèõ ôàêòîðèíãîâûõ è äèñêîíòíûõ êîìïàíèé: ïðîôåññèîíàëüíàÿ îðãàíèçàöèÿ, çàíèìàþùàÿñÿ àíàëèçîì äåëîâîé ïðàêòèêè, îáó÷åíèåì, ðàñïðîñòðàíåíèåì èíôîðìàöèè (ñîçäàíà â 1976 ã.) ABI - Association of British Insurers Àññîöèàöèÿ Áðèòàíñêèõ ñòðàõîâûõ îáùåñòâ ABINZ - Associate of the Bankers’ Institute of New Zealand àññîöèèðîâàííûé ÷ëåí Èíñòèòóòà áàíêèðîâ Íîâîé Çåëàíäèè ABS 1. Asset Backed Security · öåííàÿ áóìàãà, îáåñïå÷åííàÿ àêòèâàìè, à íå çàêëàäíûìè (íàïð., öåííûå áóìàãè c ïðè÷èòàþùèìèñÿ ñóììàìè ïî êðåäèòíûì êàðòî÷êàì); · öåííàÿ áóìàãà íà îñíîâå ïóëà êðåäèòîâ èëè ñ îáåñïå÷åíèåì; 2. Automated Bond System · àâòîìàòè÷åñêàÿ îáëèãàöèîííàÿ ñèñòåìà: ñëóæáà Íüþ-Éîðêñêîé ôîíäîâîé áèðæè (NYSE), êîòîðàÿ ïðåäñòàâëÿåò êîòèðîâêè è äðóãóþ èíôîðìàöèþ ïî 80% îáëèãàöèé, à òàêæå èñïîëíÿåò, íàêàïëèâàåò è âçàèìîçà÷èòûâàåò ðàñïîðÿæåíèÿ î ñîâåðøåíèè ñäåëîê A/C - Account · ñ÷åò, áàíêîâñêèé âêëàä; · áóõãàëòåðñêèé ñ÷åò (ôîðìà ó÷åòà îïåðàöèé); · îïåðàöèîííûé öèêë íà Ëîíäîíñêîé ôîíäîâîé áèðæå, äëÿùèéñÿ, êàê ïðàâèëî, 10 ðàáî÷èõ äíåé èëè äâå êàëåíäàðíûå íåäåëè (ñèñòåìà íå ðàñïðîñòðàíÿåòñÿ íà ãîñóäàðñòâåííûå îáëèãàöèè)

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AC - Account Current · Òåêóùèé ñ÷åò : òèï áàíêîâñêîãî ñ÷åòà, ïîçâîëÿþùèé âûïèñûâàòü ÷åêè (äî âîñòðåáîâàíèÿ, áåñïðîöåíòíûé) ; · Òåêóùèé ïëàòåæíûé áàëàíñ : ÷àñòü ïëàòåæíîãî áàëàíñà ñòðàíû, âêëþ÷àþùàÿ òîðãîâûé áàëàíñ, ýêñïîðò è èìïîðò óñëóã, îäíîñòîðîííèå ïåðåâîäû, ïðîöåíòû è äð. äîõîäû ïî çàãðàíè÷íûì èíâåñòèöèÿì (â ÑØÀ â ïîñëåäíèå âêëþ÷àþòñÿ óñëóãè); cì. òàêæå C/A ACA - Associate of the Institute of Chartered Accountants àññîöèèðîâàííûé ÷ëåí Èíñòèòóòà äèïëîìèðîâàííûõ áóõãàëòåðîâ ACC 1. Acceptance · “àêöåïò“, àêöåïòîâàííûé ïåðåâîäíîé âåêñåëü; · àêöåïò, ñîãëàñèå íà âûïîëíåíèå îáÿçàòåëüñòâà èëè åãî ïîäòâåðæäåíèå (îáû÷íî ïðèçíàíèå äîëæíèêîì âåêñåëÿ); · ïðèíÿòèå ïðåäëîæåíèÿ; 2. Account - Ñì. A/C, Acct; 3. Agricultural Credit Corporation Ltd. Êîðïîðàöèÿ ñåëüñêîõîçÿéñòâåííîãî êðåäèòà (Âåëèêîáðèòàíèÿ); ó÷ðåæäåíèå äëÿ ïðåäîñòàâëåíèÿ ôåðìåðàì ñðåäíåñðî÷íûõ ññóä ñ öåëüþ ïîïîëíåíèÿ îñíîâíîãî êàïèòàëà; ãàðàíòèðóåò áàíêîâñêèå êðåäèòû ôåðìåðàì; ñïîíñîð - Íàöèîíàëüíàÿ àññîöèàöèÿ ôåðìåðîâ; ãîñóäàðñòâî êîìïåíñèðóåò ÷àñòü óáûòêîâ ïî ãàðàíòèÿì ACCA - Associate of the Chartered Association of Certified Accountants àññîöèèðîâàííûé ÷ëåí ïðèâèëåãèðîâàííîé Àññîöèàöèè äèïëîìèðîâàííûõ áóõãàëòåðîâ acce. - Acceptance = ACC Acc(t) 1. Account Ñì. A/C , ACC 2; 2. Accountant · Áóõãàëòåð ; · Àóäèòîð, áóõãàëòåð - ðåâèçîð; íåçàâèñèìàÿ êîìïàíèÿ, óäîñòîâåðÿþùàÿ ïðàâèëüíîñòü îò÷åòíîñòè ðåâèçóåìîé ôèðìû àêöèîíåðàì ïîñëåäíåé ACE - Asset Cost Elasticity ýëàñòè÷íîñòü ñòîèìîñòè àêòèâîâ: îòíîøåíèå îáùåé ñòîèìîñòè ê ðàçìåðó àêòèâîâ ACH - Automated Clearing House àâòîìàòèçèðîâàííàÿ êëèðèíãîâàÿ ïàëàòà : êîìïüþòåðèçèðîâàííàÿ ñèñòåìà ðàñ÷åòîâ ìåæäó ó÷ðåæäåíèÿìè-÷ëåíàìè äëÿ áåçíàëè÷íûõ ðàñ÷åòîâ ïî âûñòàâëåííûì ÷åêàì. Äàííûå ðàñ÷åòíûå ïàëàòû ÿâëÿþòñÿ î÷åíü ýôôåêòèâíûì ñðåäñòâîì äëÿ ñîâåðøåíèÿ ÷àñòî ïîâòîðÿþùèõñÿ òðàíñàêöèé (íàïð., ïðåäâàðèòåëüíî àâòîðèçîâàííûõ äåïîçèòîâ èëè ïëàòåæåé)

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ACI - Association Cambiste Internationale (Forex-Club) Ìåæäóíàðîäíàÿ Àññîöèàöèÿ âàëþòíûõ äèëåðîâ îñíîâàíà â 1955 ãîäó â Öþðèõå è âêëþ÷àåò â ñåáÿ ñâûøå 10 òûñÿ÷ èíäèâèäóàëüíûõ ÷ëåíîâ (äèëåðîâ). Îðãàíèçàöèÿ ñîçäàíà ñ ó÷åòîì âçàèìíûõ èíòåðåñîâ âàëþòíûõ äèëåðîâ è, ÿâëÿÿñü íåêîììåð÷åñêîé îðãàíèçàöèåé, ñòàâèò ïåðåä ñîáîé åäèíñòâåííóþ öåëü ðàçâèòèÿ ñâîåé ïðîôåñèè. Îðãàíèçàöèè ïî òîðãîâëå âàëþòàìè ñôîðìèðîâàíû â ðàçëè÷íûõ ñòðàíàõ. Äàííûå ãðóïïû ñâÿçàíû ìåæäó ñîáîé ïîñðåäñòâîì ó÷àñòèÿ ⠓Ôîðåêñ-Êëóáå”, ïðè÷åì êàæäàÿ íàöèîíàëüíàÿ îðãàíèçàöèÿ ÿâëÿåòñÿ ïîëíîñòüþ àâòîíîìíîé â ðàìêàõ Àññîöèàöèè. Êîäåêñ ïðàâèë, ðàçðàáîòàííûé Àññîöèàöèåé, îïðåäåëÿåò ñïîñîá è íîðìû, ñ ñîáëþäåíèåì êîòîðûõ äîëæåí âåñòèñü áèçíåñ, ñ òåì ÷òîáû åãî ó÷àñòíèêè ñîõðàíÿëè ñâîþ ðåïóòàöèþ íà âûñîêèõ ñòàíäàðòàõ ïðîôåññèîíàëèçìà, èíòåãðàöèè è ýòè÷åñêèõ íîðì ïîâåäåíèÿ ACIA - Associate of the Corporation of Insurance Agents àññîöèèðîâàííûé ÷ëåí Êîðïîðàöèè ñòðàõîâûõ àãåíòîâ ACIB 1. Associate of the Chartered Institute of Bankers àññîöèèðîâàííûé ÷ëåí ïðèâèëåãèðîâàííîãî Èíñòèòóòà áàíêèðîâ; 2. Associate of the Corporation of Insurance Brokers àññîöèèðîâàííûé ÷ëåí Êîðïîðàöèè ñòðàõîâûõ áðîêåðîâ ACII - Associate of the Chartered Insurance Institute àññîöèèðîâàííûé ÷ëåí ïðèâèëåãèðîâàííîãî Èíñòèòóòà ñòðàõîâàíèÿ Ack. - Acknowledgment ïðèçíàíèå, ïîäòâåðæäåíèå ïîäïèñè íà äîêóìåíòå, îïåðàöèè, èíôîðìàöèè ack(g)t - Acknowledgment = Ack. ACM - Arab Common Market Àðàáñêèé Îáùèé ðûíîê: ìåæäóíàðîäíàÿ îðãàíèçàöèÿ, ñóùåñòâóþùàÿ â ðàìêàõ Ñîâåòà Àðàáñêîãî ýêîíîìè÷åñêîãî åäèíñòâà, â ñîñòàâ êîòîðîé âõîäÿò Åãèïåò, Èðàí, Èîðäàíèÿ, Ëèâèÿ, Ìàâðèòàíèÿ, Ñèðèÿ è Éåìåí ACMA - Associate of the Institute of Cost and Management Accountants àññîöèèðîâàííûé ÷ëåí Èíñòèòóòà óïðàâëÿþùèõ áóõãàëòåðîâ a.c.n. - All Concerned Notified “âñå çàèíòåðåñîâàííûå ñòîðîíû óâåäîìëåíû” ACP - African, Caribbean and Pacific Group of Developing Countries Ãðóïïà àôðèêàíñêèõ ñòðàí, ñòðàí Êàððèáñêîãî è Òèõîîêåàíñêîãî áàññåéíîâ. Ñîãëàñíî ýêîíîìè÷åñêîìó äîãîâîðó, èçâåñòíîìó êàê “Êîíâåíöèÿ Ëîìå”, ãðóïïå àôðèêàíñêèõ ñòðàí, ñòðàí Êàððèáñêîãî è Òèõîîêåàíñêîãî áàññåéíîâ (âñåãî îêîëî 70) ïðåäëàãàåòñÿ áåñïîøëèííûé äîñòóï â ÅÝÑ. Äîãîâîð òàêæå ïðåäóñìàòðèâàåò ïðîãðàììû ïî ôèíàíñèðîâàíèþ ýêñïîðòà è îêàçàíèþ ôèíàíñîâîé ïîìîùè -7-

acpt. - Acceptance = ACC/ acce. ACRS - Accelerated Cost Recovery System ñèñòåìà óñêîðåííîãî âîññòàíîâëåíèÿ èçäåðæåê ACS - Automated Confirmation Service ôîðìà óñëóãè, ïðåäîñòàâëÿåìàÿ áàíêàìè ñâîèì êëèåíòàì è ñîñòîÿùàÿ â òîì, ÷òî ëþáàÿ ñîâåðøåííàÿ ñäåëêà ïîäòâåðæäàåòñÿ àâòîìàòè÷åñêè a/cs pay. - Accounts Payable ñ÷åòà ê îïëàòå a/cs rec. - Accounts Receivable ñ÷åòà ê ïîëó÷åíèþ ACT 1. Advance Corporation Tax àâàíñîâûé êîðïîðàöèîííûé íàëîã (Âåëèêîáðèòàíèÿ): íàëîã, óïëà÷èâàåìûé ïðè âûïëàòå äèâèäåíäîâ è ðàâíûé ñóììå íåòòî-äèâèäåíäîâ, ïîìíîæåííîé íà ÷àñòíîå îò äåëåíèÿ áàçîâîé ñòàâêè ïîäîõîäíîãî íàëîãà íà ÷èñòûé äîõîä àêöèîíåðîâ (íàïð., ïðè ñòàâêå â 30% ñóììà äèâèäåíäîâ óìíîæàåòñÿ íà 30/70) ; óïëà÷åííûå ñóììû ó÷èòûâàþòñÿ ïðè èñ÷èñëåíèè êîðïîðàöèîííîãî íàëîãà; 2. Association of Corporate Treasurers Àññîöèàöèÿ êàçíà÷ååâ (ôèíàíñîâûõ äèðåêòîðîâ) êîðïîðàöèé â Âåëèêîáðèòàíèè (ñîçäàíà â 1979 ã.) ACU 1. Asian Clearing Union Àçèàòñêèé êëèðèíãîâûé ñîþç: ñèñòåìà âçàèìíûõ ðàñ÷åòîâ è êðåäèòîâàíèÿ, â êîòîðîé ó÷àñòâóþò öåíòðàëüíûå áàíêè Áàíãëàäåøà, Èíäèè, Èðàíà, Íåïàëà, Ìèàíìèðà (Áóðìû), Ïàêèñòàíà, Øðè-Ëàíêè (îñíîâàí â 1974 ã.). Ñîþç îáåñïå÷èâàåò êëèðèíãîâûå îïåðàöèè, ïðè êîòîðûõ ó÷àñòíèêè ðàññ÷èòûâàþòñÿ ìåæäó ñîáîé ÷åðåç öåíòðàëüíûå áàíêè íà ìíîãîñòîðîííåé îñíîâå; èìååò öåëüþ ñîõðàíèòü ìåõàíèçì èñïîëüçîâàíèÿ èíîñòðàííîé âàëþòû, à òàêæå ñïîñîáñòâîâàòü èñïîëüçîâàíèþ âíóòðåííèõ âàëþò â òîðãîâëå ìåæäó ðàçâèâàþùèìèñÿ ñòðàíàìè. Ãåíåðàëüíûì àãåíòîì äàííîé îðãàíèçàöèè ÿâëÿåòñÿ Öåíòðàëüíûé áàíê Èðàíà; 2. Asian Currency Unit Àçèàòñêèé âàëþòíûé îòäåë: îòäåë áàíêà â Ñèíãàïóðå, óïîëíîìî÷åííûé íà ïðîâåäåíèå ìåæäóíàðîäíûõ îïåðàöèé ïî àçèàòñêèì âàëþòàì ACV - Actual Cash Value äåéñòâèòåëüíàÿ ñòîèìîñòü íàëè÷íûõ ñðåäñòâ A/D - After Date “ïîñëå äàòû, “îò ñåãî ÷èñëà”, “îò äàòû âåêñåëÿ”: íàäïèñü íà âåêñåëå äëÿ îáîçíà÷åíèÿ ñðîêà îïëàòû (÷åðåç ñòîëüêî-òî äíåé ïîñëå âûñòàâëåíèÿ) -8-

A - D - Advance - Decline Ðîñò - ïàäåíèå: îöåíêà ÷èñëà àêöèé, öåíû êîòîðûõ âûðîñëè èëè óïàëè â òå÷åíèå îïðåäåëåííîãî ïåðèîäà; ñîîòâåòñòâóþùèé ãðàôèê äåìîíñòðèðóåò îáùóþ òåíäåíöèþ ðàçâèòèÿ ôîíäîâîãî ðûíêà A - Day Äåíü “À”: 29 àïðåëÿ 1988 ã. - äåíü ïðèíÿòèÿ â Âåëèêîáðèòàíèè çàêîíà î ôèíàíñîâûõ óñëóãàõ, êîòîðûé óêðåïèë ñèñòåìó çàùèòû èíòåðåñîâ èíâåñòîðîâ è óçàêîíèë îáÿçàòåëüíîå ëèöåíçèðîâàíèå èíâåñòèöèîííûõ ó÷ðåæäåíèé ñàìîðåãóëèðóþùèìèñÿ îðãàíàìè A $ - Australian Dollar àâñòðàëèéñêèé äîëëàð (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àâñòðàëèè); = 100 öåíòàì; = AUD, Aussi, S Ad Val - Ad Valorem “ ïî ñòîèìîñòè “ (ëàò.): ìåòîä ðàñ÷åòà íàëîãà èëè êîìèññèîííîãî âîçíàãðàæäåíèÿ â ôîðìå ôèêñèðîâàííîãî ïðîöåíòà îò îáúÿâëåííîé ñòîèìîñòè òîâàðà, ñäåëêè ADB 1. African Development Bank Àôðèêàíñêèé áàíê ðàçâèòèÿ: ðåãèîíàëüíûé èíñòèòóò ñ ó÷àñòèåì ñòðàí ÎÝÑÐ, ïðåäîñòàâëÿþùèé àôðèêàíñêèì ñòðàíàì êðåäèòû, â îñíîâíîì íà ðàçâèòèå ñåëüñêîãî õîçÿéñòâà è èíôðàñòðóêòóðû è äð. óñëóãè; ôèíàíñèðóåòñÿ ïðåèìóùåñòâåííî ðàçâèòûìè ñòðàíàìèó÷àñòíèöàìè (îñíîâàí â 1963 ã. ñ ìåñòîïðåáûâàíèåì â Àáèäæàíå); ñì. òàêæå AFDB; 2. Asian Development Bank Àçèàòñêèé áàíê ðàçâèòèÿ: ðåãèîíàëüíûé èíñòèòóò, ïðåäîñòàâëÿþùèé ñòðàíàì - ÷ëåíàì êðåäèòû íà ðàçâèòèå ðàçëè÷íûõ îòðàñëåé, òåõíè÷åñêèå è ïð. óñëóãè; íàèìåíåå ðàçâèòûì ñòðàíàì êðåäèòû ïðåäîñòàâëÿþòñÿ íà ñðîêè îò10 äî 30 ëåò ñ 2-7 ëåòíèì ëüãîòíûì ïåðèîäîì; ó÷ðåæäåí â 1966 ã. ñ ìåñòîïðåáûâàíèåì â Ìàíèëå, Ôèëëèïèíû. Ôèíàíñîâûå ðåñóðñû ÀçÁÐ ñêëàäûâàþòñÿ èç óñòàâíîãî êàïèòàëà è çàéìîâ. Äëÿ ìîáèëèçàöèè ðåñóðñîâ Áàíê ðàçìåùàåò îáëèãàöèîííûå çàéìû íà àìåðèêàíñêîì è çàïàäíîåâðîïåéñêîì äåíåæíîì ðûíêàõ. 80% ãîëîñîâ â Áàíêå ðàñïðåäåëÿþòñÿ ïðîïîðöèîíàëüíî âçíîñàì â àêöèîíåðíûé êàïèòàë, â ñèëó ÷åãî ðàçâèòûì êàïèòàëèñòè÷åñêèì ñòðàíàì ïðèíàäëåæèò 65% âñåõ ãîëîñîâ ADC - Advise Duration and Charge “ñîîáùèòå ñðåäíåâçâåøåííûé ñðîê íåïîãàøåííîé ÷àñòè êðåäèòà è äåíåæíûé ñáîð” addl - Additional äîïîëíèòåëüíûé addn - Addition äîïîëíåíèå

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ADF 1. Andorran Frank àíäîððñêèé ôðàíê (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àíäîððû); 2. Approved Deposit Fund, Australia óòâåðæäåííûé äåïîçèòíûé ôîíä; 3. Asian Development Fund Àçèàòñêèé ôîíä ðàçâèòèÿ: ôèëèàë Àçèàòñêîãî áàíêà ðàçâèòèÿ, ïðåäîñòàâëÿþùèé ëüãîòíûå êðåäèòû áåäíåéøèì ñòðàíàì; îñíîâàí â 1973 ã. Adj - Adjustment êîððåêòèðîâêà, èçìåíåíèå êóðñà, öåíû; èñïðàâëåíèå îøèáêè Adm 1. Admission äîïóñê; íàïð., ê áèðæåâîé êîòèðîâêå; 2. Administrator àäìèíèñòðàòîð : · ëèöî, íàçíà÷åííîå ñóäîì äëÿ óðåãóëèðîâàíèÿ äåë î íàñëåäîâàíèè â ñëó÷àå îòñóòñòâèÿ çàâåùàíèÿ èëè èñïîëíèòåëÿ âîëè óìåðøåãî ; · â Âåëèêîáðèòàíèè - ëèöî, íàçíà÷åííîå ñóäîì äëÿ âûïðàâëåíèÿ äåë êîìïàíèè, íàõîäÿùåéñÿ íà ãðàíè áàíêðîòñòâà ADM - Asian Dollar Market Àçèàòñêèé äîëëàðîâûé ðûíîê: ýêâèâàëåíò åâðîäîëëàðîâîãî ðûíêà ñ ìåñòîíàõîæäåíèåì â Ëîíäîíå ïîëó÷èë ïðîäîëæåíèå â Ñèíãàïóðå, êàê áàçèñíîì öåíòðå äëÿ àçèàòñêèõ ôîíäîâ, êîòîðûå áûëî íåâûãîäíî ïåðåìåùàòü â Ëîíäîí èç-çà ñòîèìîñòè äåíåæíûõ ïåðåâîäîâ. Ðûíîê ñóùåñòâóåò âî âñåé Àçèè, íî åãî îñíîâíàÿ ÷àñòü ñêîíöåíòðèðîâàíà â Ñèíãàïóðå, êîòîðûé èìååò ðÿä ïðåèìóùåñòâ âñëåäñòâèå ñîïðèêîñíîâåíèÿ âðåìåííûõ çîí Ñèäíåÿ, Ãîíêîíãà, Òîêèî è Ëîíäîíà ADP - Andorran Peseta àíäîððñêàÿ ïåñåòà (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àíäîððû) ADR - American Depositary Receipt ñâîáîäíîîáðàùàþùàÿñÿ ðàñïèñêà íà èíîñòðàííûå àêöèè, äåïîíèðîâàííàÿ â áàíêå ÑØÀ (ôîðìà ìåæäóíàðîäíîé òîðãîâëè àêöèÿìè ñ 1927 ã.). Ðåçèäåíòû ÑØÀ â íàñòîÿùåå âðåìÿ ìîãóò ïîêóïàòü ñîòíè âèäîâ èíîñòðàííûõ àêöèé â ôîðìå ÀÄÐ ADS - American Depositary Share = ADR ADST - Approved Deferred Share Trust Ôîíä ïî óïðàâëåíèþ îäîáðåííûìè îòñðî÷åííûìè àêöèÿìè Adv. - Advance · êðåäèò, ññóäà; · àâàíñîâûé ïëàòåæ

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AE 1. Account Executive çàðåãèñòðèðîâàííûé ïðåäñòàâèòåëü (ÑØÀ): ñîòðóäíèê áðîêåðñêîé ôèðìû, óïîëíîìî÷åííûé íà ðàáîòó ñ êëèåíòàìè (Íüþ-Éîðêñêàÿ ôîíäîâàÿ áèðæà ïðåäúÿâëÿåò ê íåìó êâàëèôèêàöèîííûå òðåáîâàíèÿ); 2. Age Exemption îñâîáîæäåíèå îò íàëîãîâ ïî âðåìåííîìó öåíçó AEA - American Economic Association Àìåðèêàíñêàÿ ýêîíîìè÷åñêàÿ àññîöèàöèÿ AEC - Additional Extended Coverage äîïîëíèòåëüíîå ðàñøèðåííîå ñòðàõîâîå ïîêðûòèå AED - UAE Dirham äèðõàì (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà ÎÀÝ); = 100 ôèëñàì. Âàëþòíûé êîíòðîëü îòñóòñòâóåò; ââîç è âûâîç íàöèîíàëüíîé è èíîñòðàííîé âàëþòû, à òàêæå îïåðàöèè ñ çîëîòîì íå îãðàíè÷èâàþòñÿ.  äåíåæíîì îáðàùåíèè íàõîäÿòñÿ áàíêíîòû â 1, 5, 10, 50, è 100 äèðõàì, à òàêæå ìîíåòû â 1 äèðõàì, 1, 5, 10, 25 è 50 ôèëñîâ; = Dh Af - Afghani àôãàíñêèé àôãàíè (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àôãàíèñòàíà); = 100 ïóëàì; = AFA Af. 1. Africa Àôðèêà; 2. Aruban Florin ôëîðèí èëè ãóëüäåí (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àðóáû (Íèä.)); = AWG AF - Advisory Funds ôîíäû, óïðàâëÿåìûå ìåíåäæåðîì, èìåþùèì ðàçðåøåíèå îò èíâåñòîðà ïðèíèìàòü ðåøåíèÿ áåç ïðåäâàðèòåëüíîé êîíñóëüòàöèè. Ìåíåäæåð ìîæåò èìåòü ëèáî ïîëíûé êîíòðîëü íàä ôîíäàìè, ëèáî â óñòàíîâëåííûõ ïðåäåëàõ AFA - Afghanistan Afghani àôãàíñêèé àôãàíè (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àôãàíèñòàíà); = 100 ïóëàì. Ââîç àôãàíè ñâîáîäåí, âûâîç îãðàíè÷èâàåòñÿ 100 àôãàíè. Ââîç èíîñòðàííîé âàëþòû íå îãðàíè÷èâàåòñÿ, âûâîç - íå ñâûøå 2000 äîëëàðîâ ÑØÀ.  îáðàùåíèè íàõîäÿòñÿ áàíêíîòû â 10, 20, 50, 100, 500 1000 àôãàíè è ìîíåòû â 25, 50 ïóëîâ è 1, 2, 5 àôãàíè; = Af AFBD - Association of Futures Brokers and Dealers, U.K. Àññîöèàöèÿ áðîêåðîâ è äèëåðîâ ïî ôüþ÷åðñêèì îïåðàöèÿì; îðãàí ñàìîðåãóëèðîâàíèÿ (Âåëèêîáðèòàíèÿ) AFDB - African Development Bank = ADB

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AFDF - African Development Fund Àôðèêàíñêèé ôîíä ðàçâèòèÿ : ôèëèàë Àôðèêàíñêîãî áàíêà ðàçâèòèÿ (ADB, AFDÂ), ïðåäîñòàâëÿþùèé ëüãîòíûå êðåäèòû áåäíåéøèì ñòðàíàì (ñîçäàí â 1973 ã.) AFESD - Arab Fund for Economic and Social Development Àðàáñêèé ôîíä ýêîíîìè÷åñêîãî è ñîöèàëüíîãî ðàçâèòèÿ. Ïðèíèìàåò ó÷àñòèå â ôèíàíñèðîâàíèè ýêîíîìè÷åñêèõ è ñîöèàëüíûõ ïðîåêòîâ â àðàáñêèõ ñòðàíàõ, âûäåëÿåò êðåäèòû íà ëüãîòíûõ óñëîâèÿõ, ïîîùðÿåò èíâåñòèöèè îáùåñòâåííîãî è ÷àñòíîãî êàïèòàëà äëÿ îêàçàíèÿ ïîìîùè àðàáñêîé ýêîíîìèêå (îáðàçîâàí â 1968 ã. â Êóâåéòå) aff(il) - Affiliate (Affiliated Company) àôôèëèèðîâàííàÿ êîìïàíèÿ: êîìïàíèÿ, â êîòîðîé èìååòñÿ ïàêåò àêöèé ìåíüøå êîíòðîëüíîãî, èëè îäíà èç äâóõ êîìïàíèé, ÿâëÿþùèõñÿ äî÷åðíåé êîìïàíèåé òðåòüåé Afft - Affidavit àôôèäàâèò: þðèäè÷åñêè çàâåðåííûé äîêóìåíò (íàïðèìåð, îòíîñèòåëüíî ïðîèñõîæäåíèÿ èëè ïðèíàäëåæíîñòè öåííîé áóìàãè) Afg(h) - Afghanistan Àôãàíèñòàí AFIA - Associate of the Federal Institute of Accountants, Australia àññîöèèðîâàííûé ÷ëåí Ôåäåðàëüíîãî èíñòèòóòà áóõãàëòåðîâ Àâñòðàëèè AFIC - Association Française des Investisseurs en Capital Risqué Ôðàíöóçñêàÿ àññîöèàöèÿ “ðèñêîâûõ” èíâåñòîðîâ AFRA - Average Freight Rate Assessment îöåíêà ñðåäíåé ñòàâêè ôðàõòà; ðàññ÷èòûâàåòñÿ åæåìåñÿ÷íî Ëîíäîíñêîé ãðóïïîé áðîêåðîâ ïî òàíêåðíûì ïåðåâîçêàì; îïðåäåëÿåò ñðåäíþþ ñòîèìîñòü òðàíñïîðòèðîâêè íåôòè íà òàíêåðàõ ñ ðàçíûì âîäîèçìåùåíèåì Ag - Silver ñåðåáðî (îò ëàò.: argentum); ñì. XAG Ag. - August àâãóñò AG 1. Agent àãåíò: ëèöî, ïîëó÷èâøåå ïðàâî äåéñòâîâàòü îò èìåíè êëèåíòà (ïðèíöèïàëà); ñì. òæ. Agt; 2. Agreement äîãîâîð, ñîãëàøåíèå; 3. Aktiengesellschaft, Germany = Public Limited Company; plc íàçâàíèå ïóáëè÷íîé êîìïàíèè ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ â Ãåðìàíèè

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AGB - Any Good Brand ëþáîé êîììåð÷åñêèé ñîðò Agcy - Agency · àãåíñòâî, ó÷ðåæäåíèå; · àãåíòñêèå óñëóãè: êóïëÿ-ïðîäàæà ôèíàíñîâûõ èíñòðóìåíòîâ ïî ïîðó÷åíèþ è çà ñ÷åò êëèåíòà; · pl. “àãåíòñòâà”: öåííûå áóìàãè ôåäåðàëüíûõ àãåíñòâ ÑØÀ (ó÷ðåæäåíèé, ñîçäàííûõ ïðè ó÷àñòèè ïðàâèòåëüñòâà) agd - Agreed ñîãëàñîâàíî; äîñòèãíóòî ñîãëàøåíèå AGEFI - Agence Économique et Financière àãåíñòâî ýêîíîìè÷åñêîé è ôèíàíñîâîé èíôîðìàöèè (ÀÆÅÔÈ) è åãî ãàçåòà (ìåñòîïîëîæåíèå Áðþññåëü) AGM - Annual General Meeting åæåãîäíîå îáùåå ñîáðàíèå àêöèîíåðîâ (ïðèíèìàåò îò÷åò äèðåêòîðîâ, ôèíàíñîâóþ îò÷åòíîñòü óñòàíàâëèâàåò âåëè÷èíó îêîí÷àòåëüíîãî äèâèäåíäà, âûáèðàåò äèðåêòîðîâ è àóäèòîðîâ). Ñîãëàñíî çàêîíîäàòåëüñòâó, àêöèîíåðû ïîëó÷àþò äåòàëè â óñòàíîâëåííûé ïåðèîä íàêàíóíå ñîáðàíèÿ Agt - Agent = AG AGW - Actual Gross Weight ôàêòè÷åñêèé âåñ áðóòòî agy - Agency = agcy AHC - Accepting Houses Committee Êîìèòåò àêöåïòíûõ äîìîâ (Âåëèêîáðèòàíèÿ): âëèÿòåëüíàÿ ïðîôåññèîíàëüíàÿ îðãàíèçàöèÿ àêöåïòíûõ äîìîâ, çàêðûòàÿ äëÿ èíîñòðàííûõ ó÷ðåæäåíèé (îáðàçîâàí â 1914 ã., ïðåêðàòèë ñóùåñòâîâàíèå â 1987ã., â ñâÿçè ñ ñîçäàíèåì Áðèòàíñêîé àññîöèàöèè òîðãîâûõ áàíêîâ è êîìïàíèé ïî öåííûì áóìàãàì) AHD - After Hours Dealing ñäåëêè, çàêëþ÷åííûå ïîñëå îôèöèàëüíîãî çàêðûòèÿ áèðæè (ñ÷èòàþòñÿ ïåðâûìè ñäåëêàìè ñëåäóþùåãî ðàáî÷åãî äíÿ): ÷àñòü âíåáèðæåâîãî ðûíêà. Äëÿ ïîñëåáèðæåâîé òîðãîâëè íå óñòàíîâëåíî âðåìåííûõ îãðàíè÷åíèé, îñîáåííî ñ ââåäåíèåì ñèñòåìû ýëåêòðîííûõ òîðãîâ AIBD - Association of International Bond Dealers Àññîöèàöèÿ äèëåðîâ ïî ìåæäóíàðîäíûì îáëèãàöèÿì, ñîçäàííàÿ â1969 ã. â Öþðèõå äëÿ ðàçðàáîòêè ïðàâèë è ñòàíäàðòîâ òîðãîâëè íà ìåæäóíàðîäíîì ðûíêå öåííûõ áóìàã è íàñ÷èòûâàþùàÿ ñâûøå 650 ÷ëåíîâ - áàíêîâ è ñïåöèàëèçèðîâàííûõ êîìïàíèé

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AIBOR - Amsterdam Interbank Offered Rate “ÀÈÁÎД: ñòàâêà ïðåäëîæåíèÿ ìåæáàíêîâñêîãî äåïîçèòíîãî ðûíêà â Àìñòåðäàìå, ïî êîòîðîé áàíêè ãîòîâû êðåäèòîâàòü äðóã äðóãà íà îïðåäåëåííûå ñðîêè; ôèêñèðóåòñÿ åæåäíåâíî è îòðàæàåò êëþ÷åâîé óðîâåíü ïðîöåíòíûõ ñòàâîê, èñïîëüçóåìûõ ïðè îïðåäåëåíèè èíòåðåñîâ ïî çàéìàì, öåííûì áóìàãàì ñ ïëàâàþùåé ñòàâêîé, à òàêæå äëÿ îñóùåñòâëåíèÿ ðàñ÷åòîâ ïî áèðæåâûì ñäåëêàì ñ îïðåäåëåííûìè ïðîèçâîäíûìè îò ïðîöåíòíûõ ñòàâîê ôèíàíñîâûìè èíñòðóìåíòàìè AIBScot - Associate of the Institute of Bankers in Scotland àññîöèèðîâàííûé ÷ëåí Èíñòèòóòà áàíêèðîâ â Øîòëàíäèè AIIA - Associate of the Insurance Institute of America àññîöèèðîâàííûé ÷ëåí Àìåðèêàíñêîãî Èíñòèòóòà ñòðàõîâàíèÿ AIM - Australian Institute of Management Àâñòðàëèéñêèé Èíñòèòóò óïðàâëåíèÿ AIMS - Amsterdam Interprofessional Market System Àìñòåðäàìñêàÿ ìåæïðîôåññèîíàëüíàÿ ðûíî÷íàÿ ñèñòåìà äëÿ êðóïíûõ ñäåëîê ñ öåííûìè áóìàãàìè ìåæäó êðåäèòíûìè èíñòèòóòàìè (óðîâåíü ñäåëîê - ñâûøå 1 ìëí. ãóëüäåíîâ ïî àêöèÿì è 2,5 ìëí. ãóëüäåíîâ ïî îáëèãàöèÿì) AInstFF - Associate of the Institute of Freight Forwarders Ltd. àññîöèèðîâàííûé ÷ëåí Èíñòèòóòà òðàíñïîðòíî - ýêñïåäèöèîííûõ êîìïàíèé AIRS - Australian Interest Rate Swaps ïðîöåíòíûå ñâîïû â àâñòðàëèéñêèõ äîëëàðàõ AITC - Association of Investment Trust Companies Àññîöèàöèÿ èíâåñòèöèîííûõ òðåñòîâ (Âåëèêîáðèòàíèÿ): îðãàíèçàöèÿ, ïðåäñòàâëÿþùàÿ èíòåðåñû ïðèìåðíî 175 êîìïàíèé â îòíîøåíèÿõ ñ ïðàâèòåëüñòâîì, ðåãóëèðóþùèìè îðãàíàìè è äðóãèìè ôèíàíñîâûìè èíñòèòóòàìè; ñîçäàíà â 1932 ã. AKA 1. Also Known As “èçâåñòåí òàêæå êàê...”; 2. Ausführkredit - Gesellschaft - mbH ãåðìàíñêàÿ êîìïàíèÿ, ïðèíàäëåæàùàÿ 58 êîììåð÷åñêèì áàíêàì è ñïåöèàëèçèðóþùàÿñÿ íà ïðåäîñòàâëåíèè ýêñïîðòíûõ êðåäèòîâ ñî ñðîêàìè áîëåå 1 ãîäà; ñîçäàíàâ 1952 ã. âî Ôðàíêôóðòå-íà-Ìàéíå Aktb - Aktiebolaget àêöèîíåðíîå îáùåñòâî (Øâåöèÿ) AKV - Deutsche Auslands Kassenverein Aktiengesellschaft, Germany äåïîçèòàðèé äëÿ èíîñòðàííûõ öåííûõ áóìàã âî Ôðàíêôóðòå-íà-Ìàéíå; âûñòóïàåò â êà÷åñòâå äîâåðåííîãî ëèöà, ó÷àñòâóåò â ìåæäóíàðîäíûõ ðàñ÷åòàõ ïî öåííûì áóìàãàì

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a.l. - Allotment Letter äîêóìåíò (èçâåùåíèå), óâåäîìëÿþùèé ïîäïèñ÷èêà î ÷èñëå âûäåëåííûõ åìó öåííûõ áóìàã è íåîáõîäèìîñòè èõ îïëàòèòü ALADI - Asociación Latino - Americana de Integración = Latin American Integration Association Ëàòèíîàìåðèêàíñêàÿ àññîöèàöèÿ èíòåãðàöèè: ðåãèîíàëüíàÿ ýêîíîìè÷åñêàÿ îðãàíèçàöèÿ; ñîçäàíà íà áàçå Ëàòèíîàìåðèêàíñêîé àññîöèàöèè ñâîáîäíîé òîðãîâëè â ñîîòâåòñòâèè ñ äîãîâîðîì, êîòîðûé áûë ïîäïèñàí Àðãåíòèíîé, Áîëèâèåé, Áðàçèëèåé, Âåíåñóýëîé, Êîëóìáèåé, Ìåêñèêîé, Ïàðàãâàåì, Ïåðó, Óðóãâàåì, ×èëè è Ýêâàäîðîì â Ìîíòåâèäåî â 1980 ãîäó. Îñíîâíàÿ öåëü: ïîñòåïåííîå îáðàçîâàíèå ëàòèíîàìåðèêàíñêîãî îáùåãî ðûíêà ïóòåì ðåãóëèðîâàíèÿ âçàèìíîé òîðãîâëè è ðàçâèòèÿ ýêîíîìè÷åñêîãî ñîòðóäíè÷åñòâà (øòàá-êâàðòèðà â Ìîíòåâèäåî, Óðóãâàé); ñì. ALALC ALALC - Asociación Latinoamericana de Libre Comercio Ëàòèíîàìåðèêàíñêàÿ àññîöèàöèÿ ñâîáîäíîé òîðãîâëè: ðåãèîíàëüíàÿ òîðãîâî-ýêîíîìè÷åñêàÿ îðãàíèçàöèÿ; ñîçäàíà â ñîîòâåòñòâèè ñ äîãîâîðîì, ïîäïèñàííûì Àðãåíòèíîé, Áðàçèëèåé, Ìåêñèêîé, Ïàðàãâàåì, Ïåðó, Óðóâàåì è ×èëè â Ìîíòåâèäåî â 1960 ã. è âñòóïèâøèì â ñèëó â èþíå 1961 ã. Âïîñëåäñòâèå ê äîãîâîðó ïðèñîåäèíèëèñü Êîëóìáèÿ, Ýêâàäîð, Âåíåñóýëà è Áîëèâèÿ. Öåëüþ Àññîöèàöèè ïðîâîçãëàøàëîñü îáðàçîâàíèå â Ëàòèíñêîé Àìåðèêå çîíû ñâîáîäíîé òîðãîâëè ïóòåì ïîñòåïåííîé îòìåíû òàìîæåííûõ ïîøëèí è èíûõ ìåð ðåãóëèðîâàíèÿ âíóòðèçîíàëüíîãî òîâàðîîáîðîòà. Äîãîâîð ïðåäóñìàòðèâàë åæåãîäíîå ñíèæåíèå òàìîæåííûõ ïîøëèí è äð. ñáîðîâ íà òîâàðû â ñðåäíåì íå ìåíåå ÷åì íà 8%.  1980 ã. ó÷àñòíèêè ËÀÑÒ ïðèíÿëè ðåøåíèå î ïðåîáðàçîâàíèè åå â Ëàòèíîàìåðèêàíñêóþ àññîöèàöèþ èíòåãðàöèè; ñì. ALADI Alb. - Albania Àëáàíèÿ ALCO - Asset - Liability Management Committee áàíêîâñêèé êîìèòåò ïî óïðàâëåíèþ àêòèâàìè è ïàññèâàìè ïóòåì óñòàíîâëåíèÿ ìåæäó íèìè îïðåäåëåííûõ ñîîòíîøåíèé ïî ñðîêàì, óðîâíþ ñòàâîê è äðóãèì ïîêàçàòåëÿì ñ öåëüþ ñíèæåíèÿ ðèñêîâ. Ñ òî÷êè çðåíèÿ àíàëèòèêîâ, äàííûé êîìèòåò ÿâëÿåòñÿ íàèáîëåå âàæíûì ïîäðàçäåëåíèåì áàíêîâñêîé ñòðóêòóðû ALE - Additional Living Expense äîïîëíèòåëüíûå ñðåäñòâà ê ñóùåñòâîâàíèþ Alg. - Algeria Àëæèð ALIDE - Asociación Latinoamericana de Instituciónes Financieras de Desarrollo = Latin American Association of Development Financing Institutions Ëàòèíîàìåðèêàíñêàÿ àññîöèàöèÿ ïî ðàçâèòèþ ôèíàíñîâûõ èíñòèòóòîâ

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ALL - Albanian Lec àëáàíñêèé ëåê (äåíåæíàÿ åäèíèöà Àëáàíèè); = 100 êèíäàðêàì. Ââîç è âûâîç ëåêîâ áåç ñïåöèàëüíîãî ðàçðåøåíèÿ çàïðåùåí.  îáðàùåíèè íàõîäÿòñÿ áàíêíîòû â 1, 3, 5, 10, 25, 50 è 100 ëåêîâ, à òàêæå ìîíåòû â 1 ëåê, 5, 10, 20, è 50 êèíäàðêîâ ALM - Asset - Liability Management óïðàâëåíèå àêòèâàìè è ïàññèâàìè ïóòåì óñòàíîâëåíèÿ ìåæäó íèìè îïðåäåëåííûõ ñîîòíîøåíèé ïî ñðîêàì, óðîâíþ ñòàâîê è äðóãèì ïîêàçàòåëÿì äëÿ ñíèæåíèÿ ðèñêîâ. Èçìåí÷èâîñòü ÷èñòîãî ïðîöåíòíîãî äîõîäà áàíêà è ðûíî÷íîé ñòîèìîñòè êàïèòàëà ÿâëÿþòñÿ ïîêàçàòåëüíûìè ìåðàìè óïðàâëåíèÿ a.m. - Ante Meridiem äî ïîëóäíÿ AMA - Asset Management Account ñ÷åò óïðàâëåíèÿ àêòèâàìè â áàíêå èëè áðîêåðñêîé ôèðìå, ñî÷åòàþùèé áàíêîâñêèå óñëóãè (êðåäèòíûå è äåáåòîâûå êàðòî÷êè, ÷åêè) ñ âîçìîæíîñòüþ ñîâåðøàòü ñäåëêè ñ öåííûìè áóìàãàìè (â ò.÷. è â äîëã) è îáåñïå÷èâàþùèé åäèíñòâî ó÷åòà AMCIB - Associate Member of the Corporation of Insurance Brokers àññîöèèðîâàííûé ÷ëåí Êîðïîðàöèè ñòðàõîâûõ áðîêåðîâ amdt - Amendment ïîïðàâêà, äîïîëíåíèå AMEX - American Stock Exchange Àìåðèêàíñêàÿ ôîíäîâàÿ áèðæà (”Àìåêñ”) : âòîðàÿ ïî çíà÷èìîñòè (ïîñëå Íüþ-Éîðêñêîé) ôîíäîâàÿ áèðæà ÑØÀ (ðàñïîëîæåíà â Íüþ-Éîðêå), ñïåöèàëèçèðóåòñÿ íà àêöèÿõ íåáîëüøèõ êîìïàíèé, îïöèîíàõ (âêëþ÷àÿ èíäåêñíûå); îñíîâàíà êàê óëè÷íàÿ áèðæà (ïåðâîå ïîìåùåíèå â 1921 ã.), äî 1953 ã. íàçûâàëàñü “Curb Exchange”; ñì. òæ. ASE AMF - Arab Monetary FundÀðàáñêèé âàëþòíûé ôîíä: êðåäèòíûé îðãàí ñòðàí-÷ëåíîâ Ëèãè àðàáñêèõ ãîñóäàðñòâ (ñîçäàí â 1976 ã. ñî øòàá-êâàðòèðîé â Àáó-Äàáè); îáúåäèíÿåò 20 àðàáñêèõ ñòðàí, ïîîùðÿåò èõ ýêîíîìè÷åñêóþ èíòåãðàöèþ è ðàçâèòèå; ïðåäîñòàâëÿåò êðåäèòû è ãàðàíòèè ïî êðåäèòàì AML - Adjustable Mortgage Loan èïîòåêà ñ ïëàâàþùåé ñòàâêîé èëè äðóãèìè èçìåíÿþùèìèñÿ óñëîâèÿìè; = ARM AMMI - AMEX Major Market Index îñíîâíîé ðûíî÷íûé èíäåêñ Àìåðèêàíñêîé ôîíäîâîé áèðæè, ïðåäñòàâëÿþùèé ñîáîé ñðåäíåå âçâåøåííîå çíà÷åíèå öåí 20 âåäóùèõ ïðîìûøëåííûõ àêöèé, çàðåãèñòðèðîâàííûõ è êîòèðóåìûõ íà Íüþ-Éîðêñêîé ôîíäîâîé áèðæå, 17 èç êîòîðûõ âêëþ÷åíû â ïðîìûøëåííûé èíäåêñ Äîó Äæîíñà (ñì. DJIA). Èíäåêñ ñëåäóåò àíàëîãó DJIA â ñîçäàíèè òåíäåíöèè äâèæåíèÿ öåí âåäóùèõ ïðîìûøëåííûõ àêöèé.  äàííîì ôîíäîâîì èíäåêñå àêöèè ñ áîëåå âûñîêîé öåíîé ýìèññèè îêàçûâàþò áîëüøåå âîçäåéñòâèå, ÷åì àêöèè ñ áîëåå íèçêèì íîìèíàëîì. Èíäåêñ ðàññ÷èòûâàåòñÿ â ðåæèìå ðåàëüíîãî âðåìåíè, ò.å., ïî ìåðå èçìåíåíèÿ öåí àêöèé. Ñäåëêè ïî ñðî÷íûì êîíòðàêòàì íà äàííûé èíäåêñ çàêëþ÷àþòñÿ íà ×èêàãñêîé ñðî÷íîé òîâàðíîé áèðæå (ñì. CBOT) - 16 -

amort. - Amortization àìîðòèçàöèÿ: · åæåãîäíîå ñïèñàíèå ñòîèìîñòè àêòèâà; · ïîñòåïåííîå ïîãàøåíèå êðåäèòà ïî îïðåäåëåííîìó ãðàôèêó AMOS - AMEX Options Switching System ñèñòåìà îïåðàòèâíîé ñâÿçè êëèåíòîâ ñ áðîêåðàìè â òîðãîâîì çàëå áèðæè äëÿ ïåðåäà÷è ðàñïîðÿæåíèé è äåòàëåé ñäåëîê ïî îïöèîíàì, ñîçäàííàÿ Àìåðèêàíñêîé ôîíäîâîé áèðæåé; ñì.òæ. AMEX AMSTEL - AMSTEL Club Êëóá “ÀÌÑÒÅ˔: ìåæäóíàðîäíàÿ ãðóïïà ôèíàíñîâûõ äîìîâ ñòðàí Åâðîïû, îñíîâíàÿ öåëü êîòîðîé - ñîâìåñòíîå ôèíàíñèðîâàíèå òîðãîâëè, ñ îêàçàíèåì îñîáîãî âíèìàíèÿ ìåëêèì è ñðåäíèì ýêñïîðòåðàì (îôèöèàëüíîå íàçâàíèå îðãàíèçàöèè - AMSTEL Finance International AG) Amt - Amount ñóììà AMU - Asian Monetary Unit àçèàòñêàÿ äåíåæíàÿ åäèíèöà, èñïîëüçóåìàÿ äëÿ ðàñ÷åòîâ â Àçèàòñêîì êëèðèíãîâîì ñîþçå AMVI - AMEX Market Value Index âçâåøåííûé èíäåêñ ðûíî÷íîé ñòîèìîñòè, îïðåäåëÿþùèé îáùóþ òåíäåíöèþ èçìåíåíèÿ ñâûøå 800 êîìïîíåíòîâ, âêëþ÷àþùèõ àêöèè, êîòèðóåìûå íà Àìåðèêàíñêîé ôîíäîâîé áèðæå (ñì. AMEX; ASE), ñâîáîäíîîáðàùàþùèåñÿ ðàñïèñêè íà èíîñòðàííûå àêöèè è âàððàíòû. Âûïëà÷åííûå äèâèäåíäû íàõîäÿò îòðàæåíèå â äàííîì èíäåêñå íà îñíîâàíèè èõ ïîñëåäóþùåãî ðåèíâåñòèðîâàíèÿ. Èíäåêñ ðàññ÷èòûâàåòñÿ â ðåæèìå ðåàëüíîãî âðåìåíè, ò.å., ïðè êàæäîì èçìåíåíèè öåíû ëþáîãî èç êîòèðóåìûõ èíñòðóìåíòîâ. Òîðãîâëÿ ñðî÷íûìè êîíòðàêòàìè ïî äàííîìó èíäåêñó ïðîèñõîäèò íà ×èêàãñêîé òîâàðíîé áèðæå A/N - Advice Note óâåäîìëåíèå, èçâåùåíèå, àâèçî Annuit - Annuitant ëèöî, ïîëó÷àþùåå ðåíòó Anny - Annuity · ðåíòà, ðåãóëÿðíî ïîñòóïàþùèå ïëàòåæè; · êîíòðàêò èëè ñîãëàøåíèå, ñîãëàñíî êîòîðîìó îïðåäåëåííîå ôèçè÷åñêîå ëèöî ïðèîáðåòàåò ïðàâî íà ðåãóëÿðíî ïîñòóïàþùèå ñóììû ANG - Neth. Antilles Guilder àíòèëüñêèé ãóëüäåí, èëè ôëîðèí (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Íèäåðëàíäñêèõ Àíòèëüñêèõ Îñòðîâîâ); = 100 öåíòàì. Ââîç è âûâîç íàöèîíàëüíîé âàëþòû îãðàíè÷åíû 200 ãóëüäåíàìè íà îäíî ëèöî,  äåíåæíîì îáðàùåíèè íàõîäÿòñÿ áàíêíîòû â 5, 10, 25, 50, 100 è 250 ãóëüäåíîâ; êàçíà÷åéñêèå áèëåòû â 1 è 2½ ãóëüäåíà, à òàêæå ìîíåòû â 1 è 2½ ãóëüäåíà è 1, 2½, 5, 10, 25 öåíòîâ; = Ant. Fl; NA f

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Ant. Fl - Neth. Antilles Guilder àíòèëüñêèé ãóëüäåí èëè ôëîðèí (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Íèäåðëàíäñêèõ Àíòèëüñêèõ Îñòðîâîâ); = 100 öåíòàì; ñì. ANG, NA f ANZ - Australia and New Zealand Banking Group Áàíêîâñêàÿ ãðóïïà Àâñòðàëèè è Íîâîé Çåëàíäèè A/O - Account of çà ñ÷åò êîãî-ëèáî; çà ñ÷åò òàêîãî-òî ëèöà AON 1. All - Or - None · âûïóñê íîâûõ öåííûõ áóìàã, êîòîðûé ìîæåò áûòü àííóëèðîâàí â ñëó÷àå íåóäà÷è ñ ãàðàíòèéíîé ïîäïèñêîé; · îðäåð, ðàñïîðÿæåíèå; ðûíî÷íûé èëè îãðàíè÷èòåëüíûé ïðèêàç êëèåíòà áèðæåâîìó áðîêåðó, êîòîðûé äîëæåí áûòü íåçàìåäëèòåëüíî âûïîëíåí â ïîëíîé ñóììå; 2. Angolan New Qwanza àíãîëüñêàÿ íîâàÿ êâàíçà (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àíãîëû); = Nk, ñì. òæ. Kz AP 1. Additional Premium (or a.p.) äîïîëíèòåëüíàÿ ïðåìèÿ (ïðè ñòðàõîâàíèè); 2. Average Payable âñåãî ê âûïëàòå APACS - Association for Payment Clearing Services Àññîöèàöèÿ ñèñòåì êëèðèíãîâûõ ïëàòåæåé: îðãàíèçàöèÿ, êîîðäèíèðóþùàÿ äåÿòåëüíîñòü ìåæáàíêîâñêèõ êëèðèíãîâûõ ñèñòåì; ñîçäàíà â 1985 ãîäó ñî øòàá-êâàðòèðîé â Ëîíäîíå APEC - Asia-Pacific Economic Cooperation Àçèàòñêî-Òèõîîêåàíñêîå ýêîíîìè÷åñêîå ñîòðóäíè÷åñòâî; îñíîâíàÿ öåëü: ðàçâèòèå ðåãèîíàëüíîé òîðãîâëè è ñîòðóäíè÷åñòâà. ×ëåíàìè îðãàíèçàöèè ÿâëÿþòñÿ Àâñòðàëèÿ, Áðóíåé, Êàíàäà, Êèòàé, Ãîíêîíã, Èíäîíåçèÿ, ßïîíèÿ, Ìàëàéçèÿ, Ìåêñèêà, Íîâàÿ Çåëàíäèÿ, Ïàïóà Íîâàÿ Ãâèíåÿ, Ôèëèïïèíû, Ñèíãàïóð, Þæíàÿ Êîðåÿ, Òàèëàíä, Òàéâàíü, ÑØÀ, ×èëè API - American Petroleum Institute Àìåðèêàíñêèé èíñòèòóò íåôòåïðîäóêòîâ: ó÷ðåæäåíèå íåôòÿíîé ïðîìûøëåííîñòè ÑØÀ, ïðåäîñòàâëÿþùåå åæåíåäåëüíûå êëþ÷åâûå äàííûå ïî óðîâíþ ïîòðåáëåíèÿ è íåôòÿíûì çàïàñàì â ÑØÀ APICS - American Production and Inventory Control Society Àìåðèêàíñêîå îáùåñòâî ïî êîíòðîëþ çà ïðîèçâîäñòâîì è çàïàñàìè ïðîäóêöèè apmt - Appointment · àññèãíîâàíèå äåíåã äëÿ îïðåäåëåííîé öåëè; · íàçíà÷åíèå íà äîëæíîñòü; · äîãîâîðåííîñòü î âñòðå÷å; · ðàñïðåäåëåíèå èìóùåñòâà ïî äîâåðåííîñòè

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APPA - African Petroleum Producers Association Àôðèêàíñêàÿ àññîöèàöèÿ ïðîèçâîäèòåëåé íåôòåïðîäóêòîâ: îðãàíèçàöèÿ, îáðàçîâàííàÿ â 1986 ã., îñíîâíàÿ öåëü êîòîðîé - ñòàáèëèçèðîâàòü öåíû è ïîääåðæèâàòü ñîòðóäíè÷åñòâî ìåæäó ðåãèîíàëüíûìè ïðîèçâîäèòåëÿìè. ×ëåíàìè îðãàíèçàöèè ÿâëÿþòñÿ Àëæèð, Àíãîëà, Áåíèí, Áåðåã Ñëîíîâîé Êîñòè, Ãàáîí, Åãèïåò, Êàìåðóí, Êîíãî, Íèãåðèÿ è Çàèð appd - Approved óòâåðæäåííûé, ñàíêöèîíèðîâàííûé, îäîáðåííûé appro - Approval óòâåðæäåíèå, îäîáðåíèå, ñàíêöèîíèðîâàíèå Apr. - April àïðåëü APR - Annual Percentage Rate (of Interest) · ôàêòè÷åñêàÿ ñòîèìîñòü êðåäèòà, âêëþ÷àþùàÿ ïîìèìî íîìèíàëüíîé ñòàâêè êîìèññèîííûå è äðóãèå ðàñõîäû; âûðàæàåòñÿ â ôîðìå ïðîöåíòíîé ñòàâêè (ÑØÀ); · ïðîöåíòíàÿ ñòàâêà â ãîäîâîì èñ÷èñëåíèè; îòðàæàåò ãîäîâóþ ñòîèìîñòü êðåäèòà çàåìùèêà è îòíîñèòñÿ ê âåëè÷èíå è ñðîêàì âûïëàò APT - Arbitrage Pricing Theory òåîðèÿ àðáèòðàæíîãî öåíîîáðàçîâàíèÿ: òåîðèÿ óðàâíîâåøåííîãî öåíîîáðàçîâàíèÿ àêòèâîâ, âûðàæàþùàÿ îæèäàåìóþ äîõîäíîñòü íà ðèñêîâàííûé êàïèòàë êàê íà ëèíåéíóþ êîìáèíàöèþ ðÿäà ôàêòîðîâ a.r. - All Risks “âñå ðèñêè” ar. - Arrival ïðèáûòèå ARA - Amsterdam/ Rotterdam/ Antwerp area çîíà Àìñòåðäàìà/ Ðîòòåðäàìà/ Àíòâåðïåíà: åñëè ïàðòèÿ íåôòè ïðåäëàãàåòñÿ íà óñëîâèÿõ ïîñòàâêè “ÀÐÀ”, ýòî îçíà÷àåò ïîñòàâêó â îäèí èç ïîðòîâ äàííîé çîíû Arb. 1. Arbitrage àðáèòðàæ: îäíîâðåìåííàÿ ïîêóïêà è ïðîäàæà îäíîãî ôèíàíñîâîãî èíñòðóìåíòà (èëè ñõîæèõ èíñòðóìåíòîâ) íà ðàçíûõ ðûíêàõ ñ öåëüþ ïîëó÷åíèÿ ïðèáûëè îò ðàñõîæäåíèÿ öåí ñ ìèíèìàëüíûì ðèñêîì çà ñ÷åò âðåìåííîé ðàçíèöû; 2. Arbitrageur àðáèòðàæåð: ëèöî, çàíèìàþùååñÿ àðáèòðàæíûìè îïåðàöèÿìè ARBL - Assets Reprice Before Liabilities ïåðåîöåíêà àêòèâîâ ïî îòíîøåíèþ ê ïàññèâàì: ñâîåãî ðîäà ñöåíàðèé, ïðè êîòîðîì áàíêîâñêèå àêòèâû ÷óâñòâèòåëüíûå ê èçìåíåíèþ ïðîöåíòíûõ ñòàâîê, ïðåâûøàþò àíàëîãè÷íûå ïàññèâû. Äàííàÿ õàðàêòåðèñòèêà îòðàæàåò ïîëîæèòåëüíîå ðàñõîæäåíèå

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ARCRU - Arab Currency - Related Unit àðàáñêàÿ äåíåæíàÿ åäèíèöà: èñêóññòâåííàÿ äåíåæíàÿ åäèíèöà, áàçèðóþùàÿñÿ íà êîðçèíå âàëþò 12 àðàáñêèõ ãîñóäàðñòâ; ñîçäàíà â 1974 ãîäó Arg. - Argentine Àðãåíòèíà ARIEL - Automated Real - Time Investments Exchange Àâòîìàòè÷åñêàÿ èíâåñòèöèîííàÿ áèðæà, ðàáîòàþùàÿ â ðåæèìå ðåàëüíîãî âðåìåíè (Àðèýëü), êîìïüþòåðèçèðîâàííàÿ ñèñòåìà òîðãîâëè àêöèÿìè â Âåëèêîáðèòàíèè, ïîñðåäñòâîì êîòîðîé ìîæíî òîðãîâàòü ïðàêòè÷åñêè âñåìè âèäàìè öåííûõ áóìàã áåç ïîñðåäíè÷åñòâà áðîêåðîâ (ñîçäàíà òîðãîâûìè áàíêàìè â 1974 ãîäó) ARM - Adjustable Rate Mortgages èïîòå÷íûé çàéì ñ ïëàâàþùåé ïðîöåíòíîé ñòàâêîé êîòîðàÿ âàðüèðóåòñÿ ñ èçìåíåíèåì ðûíî÷íûõ óñëîâèé. Äàííûå çàéìû ïîçâîëÿþò çàéìîäàòåëÿì äåëèòü ðèñê èçìåíåíèÿ ïðîöåíòíûõ ñòàâîê è ïðàâà çàåìùèêà; ñì. AML ARO - Average Rate Option ñðåäíÿÿ öåíà îïöèîíà ARPS - Adjustable Rate Preferred Stock ïðèâèëåãèðîâàííûå àêöèè ñ ïëàâàþùåé ïðîöåíòíîé ñòàâêîé (âïåðâûå ïîÿâèëèñü â ÑØÀ â 1981 ã.) ARR - Accounting Rate of Return ó÷åòíàÿ ñòàâêà äîõîäà ARRO - Adjustable Rate Refunding Operation ìóíèöèïàëüíûå îáëèãàöèè, êîòîðûå âûïóñêàþòñÿ â âèäå êðàòêîñðî÷íûõ öåííûõ áóìàã ñ ïëàâàþùåé ñòàâêîé è àâòîìàòè÷åñêè êîíâåðòèðóþòñÿ â äîëãîñðî÷íûå áóìàãè ñ ôèêñèðîâàííîé ñòàâêîé, êîãäà ñðåäíåå çíà÷åíèå êðàòêî - è äîëãîñðî÷íûõ ðûíî÷íûõ ïðîöåíòíûõ ñòàâîê äîñòèãàåò ïðåäóñìîòðåííîãî óðîâíÿ ARS - Argentine Peso àðãåíòèíñêîå ïåñî (äåíåæíàÿ åäèíèöà Àðãåíòèíû); = 100 ñåíòàâî. Ââîç è âûâîç íàöèîíàëüíîé âàëþòû íå îãðàíè÷èâàþòñÿ. Óïîëíîìî÷åííûå áàíêè ìîãóò îòêðûâàòü äëÿ íåðåçèäåíòîâ ñ÷åòà â ïåñî è â èíîñòðàííîé âàëþòå ñ ïðàâîì ñâîáîäíîãî èñïîëüçîâàíèÿ ñðåäñòâ ñ ýòèõ ñ÷åòîâ âíóòðè ñòðàíû è ïåðåâîäîâ çà ãðàíèöó .  îáðàùåíèè íàõîäÿòñÿ áàíêíîòû â 1, 5, 10, 50, 100, 500, 1000, 5000, 10 000 è 50 000 ïåñî, à òàêæå ìîíåòû â 1 è 5 ïåñî, 1, 5, 10, 20 è 50 ñåíòàâî; = $ a A/S 1. Account Sales îò÷åò êîìèññèîíåðà î ïðîäàæå òîâàðà; 2. After Sight ïåðåâîäíîé âåêñåëü (òðàòòà), ïîäëåæàùèé îïëàòå ÷åðåç îïðåäåëåííîå âðåìÿ ïîñëå ïðåäúÿâëåíèÿ äëÿ àêöåïòà (ñ íàäïèñüþ “ïîñëå ïðåäúÿâëåíèÿ” è óêàçàíèåì äàòû àêöåïòà àêöåïòàíòîì, ò.å., òåì, êòî àêöåïòóåò äàííûé âåêñåëü) - 20 -

ASA - Australian Society of Accountants Àâñòðàëèéñêîå Îáùåñòâî áóõãàëòåðîâ a.s.a.p. - As Soon As Possible “êàê ìîæíî áûñòðåå”, “áûñòðî, íàñêîëüêî ýòî âîçìîæíî” ASAS 1. American Shares Amsterdam System ñèñòåìà òîðãîâëè àêöèÿìè êîìïàíèé ÑØÀ â Àìñòåðäàìå; äåéñòâóåò ñ 1980 ã. Íà îñíîâå äâóõ äî÷åðíèõ êîìïàíèé ôîíäîâîé áèðæè Àìñòåðäàìà (ðàñ÷åò âåäåòñÿ â äîëëàðàõ ÑØÀ íà 5-é äåíü ïîñëå çàêëþ÷åíèÿ ñäåëêè); 2. Amsterdam Security Account System ñèñòåìà ñ÷åòîâ ïî öåííûì áóìàãàì â Àìñòåðäàìå: ñèñòåìà ñîâåðøåíèÿ ñäåëîê è ðàñ÷åòîâ ïî èíîñòðàííûì (àìåðèêàíñêèì è ÿïîíñêèì) àêöèÿì íà óñëîâèÿõ ñîîòâåòñòâóþùèõ âíóòðåííèõ ðûíêîâ (îñíîâàíà â 1980 ã.) ASC - All Savers’ Certificate ñáåðåãàòåëüíûé ñåðòèôèêàò, âûïóñêàâøèéñÿ â ÑØÀ â 1981-1982 ã.ã. â ðàìêàõ ïðîãðàììû îçäîðîâëåíèÿ ýêîíîìèêè (ñ ôèêñèðîâàííîé ñòàâêîé è ñðîêîì 52 íåäåëè; íå îáëàãàëñÿ íàëîãîì) ASE - American Stock Exchange Àìåðèêàíñêàÿ ôîíäîâàÿ áèðæà; ñì. AMEX ASEAN - Association of South East Asian Nations Àññîöèàöèÿ ãîñóäàðñòâ Þãî-Âîñòî÷íîé Àçèè ASL - Admission of Securities to Listing “Äîïóñê ê áèðæåâîé êîòèðîâêå”: áóêëåò ñ òðåáîâàíèÿìè ê äîïóñêó ê áèðæåâîé êîòèðîâêå, âûïóñêàåìûé Ëîíäîíñêîé ôîíäîâîé áèðæåé; ïî öâåòó îáëîæêè òàêæå íàçûâàåòñÿ “æåëòîé êíèãîé” ASX - Australian Stock Exchange Àâñòðàëèéñêàÿ ôîíäîâàÿ áèðæà (ìåñòîïîëîæåíèå - Ñèäíåé): äàííàÿ áèðæà îáðàçîâàíà â ðåçóëüòàòå ñëèÿíèÿ ôîíäîâûõ áèðæ â Àäåëàèäå, Áðèñáýéíå, Õîáàðòå, Ìåëüáóðíå è Ïåðòå.  1984 ã. ðåøåíèåì áèðæè îòìåíåíû ôèêñèðîâàííûå êîìèññèîííûå, à â îêòÿáðå 1990 ã. ââåäåíû ïîëíîñòüþ àâòîìàòèçèðîâàííûå òîðãè; ñì. òæ. ASXI ASXI - ASX All Ordinaries Indexâçâåøåííûé àðèôìåòè÷åñêèé èíäåêñ êàïèòàëèçàöèè, âêëþ÷àþùèé àêöèè îêîëî 300 êîìïàíèé, êîòèðóåìûõ íà Àâñòðàëèéñêîé ôîíäîâîé áèðæå. Èç 300 âûøåóïîìÿíóòûõ, 100 àêöèé ñîñòàâëÿþò 85% èíäåêñà ïî êàïèòàëèçàöèè ðûíêà. Òîðãè ïî ôüþ÷åðñàì è îïöèîíàì ïðîâîäÿòñÿ íà Áèðæå ñðî÷íûõ êîíòðàêòîâ â Ñèäíåå ATC - Average Total Cost ñðåäíÿÿ îáùàÿ ñòîèìîñòü: îñíîâíàÿ êîíöåïöèÿ, èñïîëüçóåìàÿ äëÿ îïðåäåëåíèÿ ñîñòîÿíèÿ ýêîíîìèêè, êîòîðàÿ îïðåäåëÿåòñÿ êàê îáùàÿ ñòîèìîñòü, ðàçäåëåííàÿ íà îáùèé âûïóñê ïðîäóêöèè

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ATL - Actual Total Loss äåéñòâèòåëüíàÿ (ïîëíàÿ) ãèáåëü (ïðåäìåòà ñòðàõîâàíèÿ) ATM - Automated Teller Machine àâòîìàòè÷åñêèé êàññîâûé àïïàðàò: ýëåêòðîííûé òåðìèíàë, ïîñðåäñòâîì êîòîðîãî ìîæíî íà ðàññòîÿíèè ïðîâîäèòü îïåðàöèè ìåæäó áàíêîì åãî êëèåíòîì (ïðåæäå âñåãî äëÿ âûäà÷è íàëè÷íûõ äåíåã, ïîëó÷åíèÿ ñïðàâêè î ñîñòîÿíèè ñ÷åòà, çàêàçà ÷åêîâîé êíèæêè èëè êðåäèòíîé êàðòî÷êè); “êëþ÷îì” ÿâëÿåòñÿ ïëàñòèêîâàÿ êàðòî÷êà ATS 1. Austrian Schilling àâñòðèéñêèé øèëëèíã (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àâñòðèè); = 100 ãðîøàì. Äëÿ íåðåçèäåíòîâ ïðåäóñìîòðåíû ñ÷åòà â àâñòðèéñêèõ øèëëèíãàõ, íà êîòîðûå çà÷èñëÿþòñÿ ñóììû îò ïðîäàæè íåðåçèäåíòàìè àâñòðèéñêèì áàíêàì êîíâåðòèðóåìîé âàëþòû, à òàêæå ñóììû ïëàòåæåé èíîñòðàííûì ïîñòàâùèêàì çà òîâàðû èç ñòðàí ñ êîíâåðòèðóåìîé âàëþòîé; ââîç íàöèîíàëüíîé è èíîñòðàííîé âàëþòû íå îãðàíè÷èâàåòñÿ; âûâîç èíîñòðàííîé âàëþòû íå îãðàíè÷èâàåòñÿ, à âûâîç àâñòðèéñêîé âàëþòû äîïóñêàåòñÿ â ïðåäåëàõ 15 000 øèëëèíãîâ.  äåíåæíîì îáðàùåíèè íàõîäÿòñÿ áàíêíîòû â 20, 50, 100, 500 è 1000 øèëëèíãîâ, à òàêæå ìîíåòû â 1, 5, 10, 25, 50, 100 øèëëèíãîâ è 1, 2, 5, 10 è 50 ãðîøåé; = S 2. Automated Trade System àâòîìàòèçèðîâàííàÿ ñèñòåìà ïðîâåäåíèÿ òîðãîâ; 3. Automatic Transfer Service ôîðìà óñëóãè, ïðåäîñòàâëÿåìîé áàíêàìè ÑØÀ ñâîèì êëèåíòàì: ÷åêè, âûïèñàííûå ïî ÷åêîâûì ñ÷åòàì, äåáåòóþòñÿ ïî ñáåðåãàòåëüíûì, ò.å., êëèåíò ôàêòè÷åñêè èìååò ÷åêîâûé (òåêóùèé) ñ÷åò ñ âûïëàòîé ïðîöåíòîâ ATXI - Austrian Traded Index àðèôìåòè÷åñêèé âçâåøåííûé èíäåêñ, âêëþ÷àþùèé âñå àêöèè (â íàñòîÿùåå âðåìÿ - 19), òîðãîâëÿ êîòîðûìè âåäåòñÿ íåïðåðûâíî, â îòëè÷èå îò òåõ, êîòèðîâêè ïî êîòîðûì âûñòàâëÿþòñÿ îäèí ðàç â äåíü. Äàííûé èíäåêñ ðàññ÷èòûâàåòñÿ â ðåæèìå ðåàëüíîãî âðåìåíè, ò.å., ïîñëå êàæäîé òîðãîâîé îïåðàöèè ïî ëþáîé èç 19 àêöèé. Òîðãè ïî ôüþ÷åðñàì è îïöèîíàì íà äàííûé èíäåêñ ïðîâîäÿòñÿ íà Àâñòðèéñêîé áèðæå ñðî÷íûõ êîíòðàêòîâ è îïöèîíîâ (ñì. OTOB) Au - Gold çîëîòî: îò ëàò. aurum; ñì. XAU AU - Asset Utilization èñïîëüçîâàíèå (ïðèìåíåíèå) àêòèâîâ: îáùèé äîõîä, ðàçäåëåííûé íà îáùèå èëè ñðåäíèå àêòèâû. Èçìåðÿåò äîõîä íà êàæäûé äîëëàð àêòèâîâ AUA - Agricultural Unit of Account (in the EC) ñ÷åòíàÿ åäèíèöà, èñïîëüçóåìàÿ â ñòðàíàõ Åâðîïåéñêîãî Ñîîáùåñòâà ïðè ðàñ÷åòàõ çà ïîñòàâêè ñåëüñêîõîçÿéñòâåííîé ïðîäóêöèè

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aud 1. Audit àóäèò: ïðîâåðêà áóõãàëòåðñêîé îò÷åòíîñòè ðåâèçóåìîé êîìïàíèè íà ïðåäìåò åå ñîîòâåòñòâèÿ óñòàíîâëåííûì ïðàâèëàì; 2. Auditor àóäèòîð èëè áóõãàëòåð - ðåâèçîð: íåçàâèñèìîå þðèäè÷åñêîå ëèöî (êîìïàíèÿ), óäîñòîâåðÿþùåå ïðàâèëüíîñòü îò÷åòíîñòè ðåâèçóåìîé ôèðìû àêöèîíåðàì ïîñëåäíåé AUD - Australian Dollar àâñòðàëèéñêèé äîëëàð (äåíåæíàÿ åäèíèöà Àâñòðàëèè); = 100 öåíòàì (êðîìå ñàìîé Àâñòðàëèè, àâñòðàëèéñêèå äîëëàðû îáðàùàþòñÿ íà òåððèòîðèÿõ Íàóðó, Òóâàëó, Êèðèáàòè, Âàíóàòó è Íîðôîëê). Äëÿ âñåõ ïëàòåæåé çà ãðàíèöó òðåáóþòñÿ ñïåöèàëüíûå ðàçðåøåíèÿ. Ââîç è âûâîç èíîñòðàííîé íàëè÷íîé âàëþòû íå îãðàíè÷èâàþòñÿ; âûâîç íàöèîíàëüíîé âàëþòû ðàçðåøàåòñÿ äî 250 À $ â áàíêíîòàõ è 5 A $ - â ìîíåòå.  äåíåæíîì îáðàùåíèè íàõîäÿòñÿ áàíêíîòû â 1, 2, 5, 10, 20 è 50 äîëëàðîâ, à òàêæå ìîíåòû äîñòîèíñòâîì â 1, 2, 5, 10, 20 è 50 öåíòîâ; = A $, Aussie, S Aug. - August àâãóñò Aus. - Austria Àâñòðèÿ Aussie “Îññè” : àâñòðàëèéñêèé äîëëàð - æàðãîí âàëþòíûõ äèëåðîâ; ñì. òæ. AUD; A $ Aust. - Australia Àâñòðàëèÿ AUTIF - Association of Unit Trusts and Investment Funds Àññîöèàöèÿ ïàåâûõ è èíâåñòèöèîííûõ ôîíäîâ Av - Average · ñðåäíèé, ñðåäíåå; ìåòîä èçìåðåíèÿ äâèæåíèÿ ôîíäîâîé êîíúþêòóðû ïóòåì ðàñ÷åòà èíäåêñîâ öåí àêöèé; · óáûòîê îò àâàðèè ñóäíà èëè åãî ðàñïðåäåëåíèå AW - Actual Weight ôàêòè÷åñêèé âåñ AWB - Airwaybill àâèàíàêëàäíàÿ: òîâàðîðàñïîðÿäèòåëüíûé äîêóìåíò íà ãðóç â àâèàïåðåâîçêàõ AWG - Aruba Florin ãóëüäåí (ñòàíäàðòíàÿ äåíåæíàÿ åäèíèöà Àðóáû (Íèä.)) = Af.

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Contents INTRODUCTION ........................................................................ 3 A ........................................................................................................................... 4 B ......................................................................................................................... 24 C ......................................................................................................................... 39 D ......................................................................................................................... 66 E .......................................................................................................................... 78 F .......................................................................................................................... 91 G ....................................................................................................................... 110 H ....................................................................................................................... 119 I ......................................................................................................................... 122 J......................................................................................................................... 137 K ....................................................................................................................... 139 L ........................................................................................................................ 142 M....................................................................................................................... 151 N ....................................................................................................................... 164 O ....................................................................................................................... 175 P ........................................................................................................................ 184 Q ....................................................................................................................... 197 R ....................................................................................................................... 199 S ........................................................................................................................ 206 T ........................................................................................................................ 226 U ....................................................................................................................... 235 V ....................................................................................................................... 238 W ...................................................................................................................... 240 X ....................................................................................................................... 243 Y ....................................................................................................................... 245 Z ........................................................................................................................ 247

PDF release 25/11/1998

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