17330282.27.010.001-2008

.

2008 - 06 - 20

2008

17.06.2008 289 . .

- . .

, , . ( 20.05.2008 14). :

1. 17330282.27.010.001-2008 . ( - ) .

2. 20 2008 . 3.

, , . .

4. ( A.M.): 4.1. ,

( ..) .

4.2. , 25.06.2008.

5. III-IV 2008 .:

5.1. , , ;

5.2. .

6. ( ..), , ( ..) .

7. ..

..

: 2.2; 3-8., , 3 ., - 3 ., , 3 .

.. 710-5713

" "

17330282.27.010.001-2008

.

2008 06 - 20

2008

II

, , -

- , -

.

-

27.12.2002 184-.

1. -

, - ,

. ...

2. . .. . 3.

17.06.2008 289.

4.

, -

III

IV

1

1 2

2 268

2.1 -. ( ). . . - 268

2.2 ( ) 449

2.3 , 497

2.4 . 521

2.5 562

2.6 599

3 - 631

3.1 . 631

3.2 ,

675

3.3 - 740

3.4 780

4 820

4.1 820

4.2 853

IV

.

( )

, ,

- .

. -

, , -

, ,

. -

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, -

.

1

17330282.27.010.001-2008

.

Electric power industry Terms and definitions

2008 - 06 - 20

: - ; - , -

, , - , , , , , .

, , , , - , , - .

2

1

- -

1.1 -

, (., ).

Abandon

1.2 , () , .

Subscriber

1.3 --

, , - - .

Subscriber payment

1.4 -

- - . , , , .

Subscriber payment debt

1.5 -- -

(), - -, - . - , , .

Power sup-ply com-pany sub-scription payment

1.6

, - - - .

Absolute fi-nancial sta-bility

1.7 -

, .

Avaled ac-ceptance

1.8 , - - - .

Guarantor of a bill

3

- -

1.9 ,

( ) - () , , (), - .

Aval

1.10 , - . - , - -, , , , . - , . , , . - .

Advance; prepayment

1.11

, - . . ... . - , -, -, , - . ... - , , .

Advance tax payment

1.12

, , , .. - . .. - , , . .

Advance re-port

1.13 -, , , , - .

Advise let-ter

4

- -

1.14 -

, , .

Avista

1.15 - -

, - , - () - .

Automatic economy stabilizers

1.16

, - (, ., ), . -, ., - , , - () .

Autono-mous in-vestments

1.17

, - ; - .

Autonomous tariff

1.18 - -

- - , - , --, -- ( C ).

Agglomera-tion effect

1.19 -

, - - - . . , - (. - ).

Aggregation

5

- -

1.20

() - -

- . ... - . . , - , , .. - .

Aggressive investment policy

1.21

, . Ad valorem tax

1.22 -

- (. ), .

Administra-tive arrest of property

1.23 -

, - , - - - .

Trading sys-tem (pool) administra-tor

1.24 1. , - . 2. .

Ajio

1.25 -; .

Accounting compliance

1.26 -

( , .) ( ) - .

Accrediting

1.27 1. , , , - . 2. , -, , (, ) .

Accreditive

6

- -

1.28 -

, - . - , - , - .

Accreditive payment form

1.29 - -

, - . .. - - .

Accumu-lated divi-dend

1.30 -

, - ( , , ), - : ; ; , .

Assets

1.31 - -

- , - ( ) . ... . , - .

Aggressive investment portfolio

7

- -

1.32 (-

), () . . - ( , , ), -. (, ), - (, ). . ( , () - (., ). - . , . . () . , - . : - -, , ., .

Assets

1.33 , - -, -.

Actuary

1.34

, - -, .

Actuarial calculations

1.35 , , -.

Acceptance

1.36 , , .

Acceptor

1.37 -

(-, ) .

Acceptance

1.38 -

, - . - . - . - -, .

Acceptance payment form

1.39

, - , .

Acceptance credit

1.40 -

, () () .

Acceptance; acceptance bill

8

- -

1.41 .

- (., - ).

Excise

1.42 -

, ( -, ).

Outstanding stock

1.43 , -

( , ), - .

Listed secu-rities (stocks)

1.44

, - - . - . () -, , .

Joint-stock company

1.45 -

, - , - .

Share (stock) capi-tal

1.46 , () , - , -.

Share, stock

1.47

, - .

Bearer share

1.48 -

, .

Deferred share

1.49 - -

, - - ( ). , , - .

Opportunity cost

9

- -

1.50 -

. - .. -. . 25 - 10 , . - (, , ..) .

Deprecia-tion rate

1.51 - -

- , - - ( ) . .. - - .

Deprecia-tion li

1.52 - - (- -)

, - ), - , , - . , , - - ( - . ). - -. , , -, 25 , - .

Deprecia-tion alloca-tions

1.53 . . , - .

Deprecia-tion

10

- -

1.54

- -

-. (-) , .. , - . - - ( 10 -). - - .

Deprecia-tion of in-tangible as-sets

1.55 ()

, -, (- ) . - , (), - ( /) -. . , - , - .

Deprecia-tion of fixed assets

1.56 ()

, - . , -, , - (, , - ..). - . (, - ) () ... - . , -- , - .

Deprecia-tion of fixed assets

11

- -

1.57 -

-

- - (, -) (, - . .). - - .

ost-benefit analysis

1.58 - --

( --) - . , -, , - - ( , - ..), .

ost-effective-ness analy-sis

1.59 -

( -), () (, ), -. ( ), -, .

ritical path analysis

1.60 --

, , - . , , , , - .

Location analysis

1.61 - -

, (., ) (., -, ..), -. - . . - .

Least-cost analysis

12

- -

1.62 -

-

-, ( - ) - , - , - . ... - , : , , , - () .. - - -.

Real options analysis (ROA)

1.63 -

- . .., , -, .

Market analysis

1.64 - -

, - .

Supply and demand analysis

1.65 --

- - .

Pjt sen-sitivity alsis

1.66 -

, ; - -.

Analytical accounting

1.67 ( -), .. - , .

Calculation of com-pound inter-est

1.68 , -

, - ( ) - (, -).

Underwriter

1.69 -

- , - ( ) .

Underwriting

13

- -

1.70

(), ( ) - , . - , ; ; , - , , -.

Annuity

1.71 - -

, - () .

Antidumping duty

1.72 - -

, , -, , - ( , - -).

Antimonop-oly (cartel) regulation

1.73 - (- - -)

- , , - (-). : - .

Federal level elec-tricity gen-eration plant

1.74 -, -

-, - - . - .

Regional energy (power sup-ply) com-pany

1.75 , .

Cpital con-tribution

1.76

- . - .

Arbitrage

14

- -

1.77 -

, - - , (. ), -. - -. - , - .

Arbitration courts

1.78 , () () - .

Lease

1.79 , .

Leaser; ten-ant

1.80

, - .

Rent; lease payment; rental charges

1.81 -

, - .

Lessor; renter

1.82 -

, -.

RAO UES Archiv

1.83 . , , -, .

Computer-ized system of office work and manage-ment of the flow of Company documents

1.84

, , - . .. , () , .. , - .

Information asymmetry

1.85 -

, - , .

Allocations; appropria-tions

1.86 -

Association

15

- -

1.87

, , ( .).

Certification

1.88 - - , - . .: . - (-) - () , .. .

Audit

1.89 , - () , - . . , .

Auditor

1.90

, - , - - - , , , - - , -.

Auditing department

1.91

, - () , - (-) - () - - - . , () .

Audit(ors) report

16

- -

1.92 , (,

, ..), - , . . . , - , . - - . - ., - , -, , -, -; . ( . ), - , ; ., - , , - , - ; ., - , .

Auction

1.93 , - -, - -.

utsourcing

1.94 -

, - () , - . , .

Affiliated persons (en-tities)

1.95 , - , - , .

Database

1.96 - ( - ).

Bsis

1.97

, - - ( ... , ., - , ).

Primary fi-nancial in-struments

17

- -

1.98

.. 1/100 . . ., - 8,05 7,85%, - 20 .

Basic point

1.99 - -

, - , , -.

Basic earn-ings per share

1.100 -

, - , .

Bs inter-est te

1.101

, -.

Reference part of re-tirement pension

1.102 - -, - - -

- , -, , - .

Basic prin-ciples of distributing the assets, rights and obligations between re-organized company and compa-nies in process of separation

1.103 - -- -

-, - - - , -, .

Basic model of AO-energo re-form

1.104 ()

( ), - ().

Basic year (period)

1.105 - , - .

Buy-back

1.106 - -

, - , (-) , - ( - - ).

Balance market

18

- -

1.107

()

() . - : - [gross ting fit; G]; ; . , (-) (, ), - ( ), - , .

Balance (gross) profit

1.108 ()

, - . - . , -, - , , - ( ..).

Carrying amount

1.109 -

- .

Production balance flow dia-gram

1.110

, Balance sheet

1.111

- , - . - , - , - -.

Balance plan

1.112 ( ) - - .

Data bank

1.113 -

, - - -.

Bank of in-ternational settlements

19

- -

1.114 -

- - , - . , - , , , - .

Develop-ment bank

1.115

, , - () () - () - .

Bank guarantee

1.116

, . - , () - . .. - .

Certificates of deposit

1.117

. Bank acceptance

1.118

, - - - - .

Bank bill

1.119

.

Bank credit; bank lend-ing

1.120

, , - - .

Bank lease

1.121 , - -.

Barter

1.122 -

- , .

Flight of capital

20

- -

1.123

() (, -) , .

Flight from cash

1.124 -

, - .

No-acceptance payment

1.125

, , -.

Currency-free ex-change

1.126 -

- , , , .. - , , - . - . - , - .

Donation

1.127 - -- -

. , - -. ... .., , - .

Gratuitous transfer of assets

1.128

. . .

No-cash (barter) payment

21

- -

1.129 -

- -

(- -) - , - , - - , -, () - .

Non con-tract energy consump-tion

1.130 - --

- .

Unlevered financing

1.131 -, - -

, - , - - - . , - .

Bad debts

1.132

.

Clearing settlement (non-cash payment)

1.133

, - - -.

Irrevocable accreditive

1.134 -

(-) , . - .

Risk-free rate of re-turn

1.135

, - (. - , - , ). - - .

Risk-free investment

22

- -

1.136 -

-

, ( ) - .

Zero-profit production volume (level)

1.137

, , - ().

Uncondi-tional fran-chise

1.138 -

, ( , ..) - ( ); , -, ..

Beneficiary

1.139 - , - ( . " benchmark " - ).

Benchmark-ing

1.140 , - .

Business

1.141 -

(), - - . , .. - (-, , , - , ) , - - .

Business-unit (entity)

1.142 - , , ( , ) ( , - ). .-. - , -: , , , , , . .-. - , - .

Business plan

23

- -

1.143 -

, - ( , - , - ..) - .

Business process

1.144 -

, - , - -. -: -, , .

Business strategy

1.145 , - ( -), ( ), ( ), ( ), () .

Exchange

1.146 -

, , -.

Closed ex-change

1.147 -

- , - , .

Real estate exchange (market)

1.148 , - .

Labour ex-change; job center

1.149

( -) , , - .

Exchange corporation

1.150 -

- , - . .. .

Exchange quote

1.151

, - . .. - , , , , .

Stock ex-change transaction

24

- -

1.152

(), - .

Stock con-tract

1.153

, .

Exchange session

1.154

- .

Exchange speculation

1.155

, , - .

Exchange price

1.156

, ., , .

Exchange interdiction

1.157

1. () , , - . 2. -, ( ). - - - ..

Exchange rate (price)

1.158

, ; .

Exchange (stock) bro-ker

1.159 -

, - () - , , - .

Charity fund

1.160 -

, .

Blank-bill

1.161

, - . -, ( 90 ).

Blank credit

1.162 - -

, , -, , - , .

Personal data collec-tion block

25

- -

1.163 -

- .

Accounts block

1.164 - -

, - , - .

Blocking shareholder

1.165 -

, - . () .

Blocking stock share

1.166 , - , , .

Bonds

1.167 , -- , . - - -.

Bonus

1.168 1. , - , , . 2. - , - .

Bonds

1.169 , - , - .

Broker

1.170

- , - . ... , .

Future value of money

1.171

( ) - .

Future value of invest-ment unit

26

- -

1.172 -

-

-, ( ) - , - ( - . .. : , - , , - , ., . . .

Accounting, accounting reports

1.173 - (- -)

-, ( -) . .: (IRR).

Accounting rate of re-turn

1.174 -

, - () . ; -, , - , -, . : , (. - ); . : (- , , - , -), (- , , - , , , -), . -, , , .

Balance sheet

1.175 , - () , , .

Bulls

1.176 -

- - , (-), , -, (-).

Budget financing

27

- -

1.177

, , -, - , , - .

Budgetary assignments

1.178

- , - - , .

Budgetary incentives

1.179

, - - .

Budgetary entities

1.180

(12 ), - . - : 1 31 .

Budget year

1.181

, , , - -, .

Budgetary control

1.182

, - , ..

Budgetary reserve

1.183

( - - -, - ).

Budget (fis-cal) federal-ism

1.184 -

. () . Gross (bal-ance) profit

1.185 -

, , ; . .. , - , (), - . , .

Gross out-put

28

- -

1.186

,

, , (, ) - . - - , - . - , - ). . - .

Gross do-mestic product, GDP

1.187 - -

- - (-) () -.

Gross cash flow

1.188 -

- - , ( , - , ). - . - , , , , . - () -.

Gross income

1.189 - ,

, - , , . - , - , ( ), , - ( ). 90- . - , ).

Gross na-tional in-come GNI

1.190 -

. ( ) ( -).

Gross in-vestment

1.191 - , ..

Valorization

29

- -

1.192 , -

. Valuation

1.193 1. (, , ..). 2. (, -, ). 3. - , - (, .), - - ( ).

Currency

1.194 -

. , . Total assets (liabilities)

1.195

, -- , - ( ) - .

Currency market; monetary exchange

1.196

, , , . - (, ) . - . .. ( -.

Foreign cur-rency reve-nue

1.197

- - ; -.

Currency (foreign ex-change) in-tervention

1.198

- .

Currency (foreign ex-change) li-cense

1.199

(, ) - .

Currency monopoly

1.200

, - .

Currency clause

1.201

- - .

Currency (foreign ex-change) speculation

30

- -

1.202 -

-

- , : - ; ; ; ; ; , - .

Currency exchange financial conditions

1.203

, - .

Currency (foreign ex-change) transactions

1.204 - ()

, - () . ... , - , ( ). ( ) .

Foreign cur-rency funds

1.205

.

Currency (foreign ex-change) control

1.206

, .

Exchange rate

1.207

, .

Currency risk

1.208

, -, , - , - (, , , ).

Currency (foreign) exchange market

1.209 , - .

Warrant

1.210 1. , , - - . . 2. -, - , ., , -.

Voucher

1.211 - . : , , , , -, .

Sheet

31

- -

1.212 -

, - , - , - - .

Leading managers, top manag-ers

1.213 -

, - .

Bill holder

1.214 , - () - . (). . . - . ; . . . -, , - .

Bill; bill of exchange

1.215

, - .

Bearer bill

1.216

, - .

Secure loan bill

1.217

: - , , .

Bill mark

1.218

, . . .. - , .. , . - , - , - , , - -.

Bill rate

1.219

, - . - (), - , -.

Bill accep-tance

32

- -

1.220

-, , - , .

Venture company

1.221 -

- .

Venture fi-nancing

1.222

- - , .., - , , , - .

Venture capital

1.223 -

, - , ( ) .

Vertical ac-counting form

1.224 - (-) --

, - . - , - , - .

Vertical (structural) investment analysis

1.225 e (-)

, - (., ). .., - , .

Comple-ments

1.226 - -

, , , - , - , - - ( -). .. , (., ).

Substitutes

1.227

, - .

Invested capital

1.228

. . Opportunity cost

1.229

, - - ( ).

Over-the-counter market

33

- -

1.230 -

, - - -.

Off-budget funds

1.231 - (-)

- 1. - , , , , . (-) . .

Non-current assets

1.232 - - -

, () , . . - .

Non-operation incomes and expences

1.233 - -

- , , , , -, ( ).

Foreign economic relations

1.234 -

- -, -.

External in-vestment

1.235 - - - -

, - ( , - ..).

External in-vestment sources

1.236 - - ()

- - () .

Maximum external power in-flow

1.237

, - , . -, .. , - - . : .

Externality

1.238 -

. -, , , ..

Enterprise environment

34

- -

1.239 -

(-) -

() , - . , - () , .

External ac-counting re-port

1.240

- -.

Internal in-vestment

1.241 - - -

C , - .

Internal in-vestment sources

1.242 - -

- - - -.

Internal in-vestment control

1.243 - (IRR)

- ( -) c , - ( ) - ( - ), .. (NPV) . ... - , - , - . : ... , -, . : ; .

Internal rate of return, IRR

1.244

, - , .

Internal stock value

1.245

, - .

Internal good value

35

- -

1.246

- . - , - . - , - -, . - . ... , - .

Internal op-tion value

1.247 (-) -

() , - . , (-) , -.

Internal ac-counting re-ports

1.248 - -

, - / .

Internal co-opertion

1.249 - - -

- , -, ( ), ( -). - ( ).

Interre-gional elec-tricity power sub-sidy

1.250 -

- , -, , .

Organiza-tional pay-ments

1.251 -

- , - . .. , . - , .

Water use tax

1.252 -

, , - -. - .., .

Tax refund

36

- -

1.253

-

, , , .

Nominal damage (loss) com-pensation

1.254

( - , ).

Loss recov-ery (com-pensation)

1.255 --

- - . - . - , - , , , .

Landusers loss com-pensation for land sei-zure

1.256

- , - .

Actual dam-age com-pensation

1.257

. Possible damage

1.258 - (-)

, ( ) , . : , , - ..

Risk pre-mium

1.259 - -

, (. ).

Renewable resource

1.260 - -

. . Renewable resource

1.261 - - -

, , - , -, , , . - .

.Fixed as-sets repro-duction

1.262 -

. - - , - .

Replace-ment value of fixed as-sets

37

- -

1.263 -

- -

- ( ), - , . . - - , ( ) - , - ().

Assets re-placement value

1.264 - -

. . Replace-ment cost

1.265 (-)

().

Hostile takeover

1.266

- , (worth), . . , - - , . , , - ( ), ; , , - , . . - (NPV); (IRR).

Money time value

1.267

, - .

Interest rates term structure

1.268

- , .

Time fran-chise

38

- -

1.269 -

(-) -

, - , , .. - , - . - : , , .

apital turnover pe-riod

1.270 -

, , , , .

Time of manufactur-ing

1.271 - -

, -.

Auxiliary personnel

1.272

, , - .

Counter claim

1.273 -

, - , - - -.

Entrance balances

1.274 -

, -- ( ).

Secondary security market

1.275 (-)

. .: - .

Cash Inflow

1.276

- , , - . - .. ( ) - .

Selection method

1.277 - - -

, .

Treasury stock

39

- -

1.278

( )

, () - (-, ).

Sinking fund

1.279 -

, , , - - .

Forced mode of op-eration

1.280 (- - - - -)

, , - , - , - - ( ).

Falling out incomes (due to power con-sumption in-terruption)

1.281 , - .

Extract document

1.282 - -

, - - , . - .

Dividend payment in shares

1.283 - -

, .

Employee benefits

1.284

(-) - , , . -- - . - , -, - .

Capital ex-penditure implementa-tion

1.285 -

, - - .

Matching credit cond-intions

40

- -

1.286

, , , . () - - , - . .

Sales; sales receipts

1.287 - -

() -, ( ).

High-risk investments

1.288 -

- .

Marketabil-ity discount

1.289

- , - .

Lack of control dis-count

1.290 -

( ) , - - .

Minority discount

1.291

, .

Guarantee letter

1.292

, , - -, .

Guarantee payments

1.293 - -

, - , - -.

Guaranteed securities

1.294 - -

, - , - .

Guaranteed capital

1.295 - -

, - , - .

Guaranteed credit

41

- -

1.296 -

- -

, - - - - , - - .

Guaranteed electricity supplier

1.297

, - .

General lease

1.298

, - - () -.

General (turnkey) contractor

1.299

, ( ), . , , ; , , - -/ . (EPC .... EPC ). PCM - , - .

EPC(M)-contractor

1.300 -

, - -, . - -. .. - .

General ac-counting book

1.301

() , .

Voting share

1.302

() , - - , , - .

Blue chips (stock)

42

- -

1.303 -

-

, , ( ) . . -.

Horizontal reporting form of bal-ance

1.304 - () - -

, - - . - () - - ( ).

Horizontal (trend) in-vestment analysis

1.305 - -

- - - - () , -

State (gov-ernment) guarantee

1.306 - -

- -, , - - - , , - .

Government or municipal guarantee

1.307 - -

(, , .), - .

State (gov-ernment) duty

1.308 - - - -

- , (-), .

State regis-tration of rights for real estate and transac-tions

1.309 - -

- , . , - , - . .... 129 8 2001 . ( ).

State regis-tration of ju-ridical per-sons

43

- -

1.310 -

-

, -, , - , - () -, .

State reve-nue

1.311 - -

, , , - , , - .

Public (state) fi-nance

1.312 -

1. -, , -. 2. ( , ) ( , , .. ). - - . - - .

State budget

1.313 -

- , - -.

State (gov-ernment) loans

1.314 - -

- , - , - - .

State cadas-tre land reg-istration

1.315 - - -

.

Electric- power dis-tribution systems bal-ance affilia-tion bound-ary

1.316 -

, (- ) -.

Grant-element

44

- -

1.317

-

.

Grace pe-riod of the credit

1.318 -.

Group (holding)

1.319 -

, - , -- - , , , .

RAO UES group

1.320

, , - () - , - , - () - - , - () . - - . - () - - - . -, - -, , - , .

Group of delivery points

45

- -

1.321 , -

. , , - / (, ., , -, , .). - . ( ) () - ( ). ( ) - , - , ..

Goodwill

1.322 -

. Damnification

1.323 , ( , ) - .

Damno

1.324 - - , - - ( ) , - , -. . , : - . : , .

Data

1.325 -

- .

Date of ac-quisition

46

- -

1.326

( ) ( : ) , , - (). - - , - , , -, - , - -. - -.

Cash flow

1.327 - - -

, -, - .

Bilateral contract of electricity supply

1.328 - , - , -, .

Debtor

1.329 -

, ., - . - ( - ) .

Debtor in-debtness

1.330 -

- - , - - .

Disivest-ment

1.331 -.

Decover

1.332 - -

( - ) , , . .: - .

Divisible debtor in-debtness

1.333 -

( -) - , , . . - .

Divisblel credit in-debtedness

47

- -

1.334 ,

, ( ).

Document file

1.335 - -

, (., )

Demoneti-zation

1.336 1. , , , ( -). 2. - , - - - ( -). , , , .

Dumping

1.337 -

- ( ) .

Dumping import

1.338

- . .. - - . 2, -, , . .. , , - , , , -, - .

Monetary, money stock

1.339

- , - . , , ( -, , ..), ( ) , .

Monetary system

48

- -

1.340

, , , - . , , , - , - , , , , .

Money (cur-rency) cir-culation

1.341 -

, (.. ). : 1). 2) , - . .. . - - ().

Enterprise cash assets

1.342 -

1. - , , . 2. - , , ..

ash liabilities

1.343

.

Cash out-flow COF

1.344 o

, , (- -, ).

Creditors cash flow

1.345

- .

Cash inflow CIF

1.346

, - .

Monetary (system) re-forms

1.347

. cash flow

1.348 .

Denomination

1.349 1. (, -), ; . 2. , .

Deposit

49

- -

1.350 1. , -

(). - , - - . 2. - , .

Depositary

1.351 -

, ; : , , , .

Deposit receipt

1.352

- . - ( ) .

Deposit risk

1.353 , - , .

Deponent

1.354 - -

, . Deponent bill

1.355 -

1. - (, ) , ; , (). 2. .

Deposit

1.356 , . - .

Deport

1.357 -

- , - . , - , () -, .

Decision tree

1.358 . .: Derivatives 1.359 1. () -

(. . - -). 2. - (. ). . .

Deficit

50

- -

1.360

-

, - () .

Deficit en-ergy system (pool)

1.361

, - - .

Cash flow deficit

1.362 , , , .

Deflator

1.363 , . , .- , - .

Default

1.364 - -

- -, .

Gentlemen's agreement.

1.365 - - (- )

, ( ) - ( - - - ). - (, - ..); - ; ..

Portfolio di-versification

1.366 - -

-.

Products di-versification

1.367 - -

1. , - . 2. -, - .

Production diversifica-tion

1.368 , () - , , - () () () (-) .

Dividend

51

- -

1.369

-(ROE)

( ), - 12, . /, , .. - , .

Return on equity (ROE)

1.370

, - .

Dividend policy

1.371

, - , .

Dealer dis-counts

1.372

. , , , , , .

Dealership

1.373 ( , ) , - -, , . , , -. . .

Dealers

1.374 ()

, , . Discounter

1.375 1. . 2. , . 3. - .

Discount

1.376 -

- - . , - ( - ) - , -. . . . -.

Discounting

1.377 - -

, , . . . ., 10%, - 1000 ., - 5 , 1000/(1 + 0,1)5, . ., , 621 .

Discounted (present) value

52

- -

1.378 -

- - ()

, , - . (DCF) - .

Discounted cash flow (DCF)

1.379

- -, -.

Discount policy

1.380 -

1. . 2. .

Disponation

1.381 -

, - , - , , - .

Distributor

1.382 . Price differ-ence

1.383 -

(-) () , - , .

Differential cash flow

1.384 -

, ( - ).

Time of day tariff

1.385

() , , , - . .. - , .

Value-added

1.386

1., - . 2. .

Additional paid-in capi-tal

1.387 -

, - , - (-), - .

Power of at-torney

1.388 -, .

Contract

53

- -

1.389

-

, , - - .

Hire-purchase contract

1.390 --

, () - () (), - - ().

Purchase and sale contract

1.391 -- --

, - , - , , .

R&D ontract

1.392

, () - (-) -, - .

Turnkey contract

1.393 -

, -, - , - - , , , - .

Delivery contract

1.394 -

, , - , -, - -.

Power sup-ply contract

1.395 -

, , - , - , -, (, , , , , ..).

Contract documenta-tion

54

- -

1.396 -

, -. , ( ) .

Document

1.397 , -

, , - - .

Tender an-nouncement

1.398 , -

-, , -, .

Commerical secret document

1.399 -

, .

Documen-tary support of manage-ment

1.400 -

- .

Documentation

1.401 -

- .

Flow of documents

1.402 -

, - , , - - .

Document flows

1.403 -

(-) ., , .

Debts posi-tion

1.404 -

. Fixed (long-term) assets

1.405 - -

1 (- ): -, , , .

Long-term Liabilities

1.406 -

( , - - ), (). - .. , - .

Share in-struments

55

- -

1.407

, ( ), - - .

Duty instructions

1.408 -

, - , -, - , , - - .

Salary

1.409 -

( -), 50% .

Majority share

1.410 -

, , - .

Equity share

1.411 -

( -), 50% .

Minority share

1.412 .

Market share

1.413 -

, , () - .

Domiciled (addressed) bill

1.414

. . Earnings be-fore taxes

1.415 - - -

, -; , , , ; ... - - .

Overheads (additional sales costs)

1.416

, - , () () .

Allowable price levels

1.417 -

, -, .

Admissible damage to business

1.418 -

-.

Information access

56

- -

1.419 -

, - -

, - , - - -.

Access to commercial secret in-formation

1.420 -- -

- ( , , .).

Information resources (data) ac-cess

1.421 , - . .: .

Subsidies

1.422 , - ( -, , , ..) - . - , .

Income; revenue, re-turn

1.423 -

, ( ) - . (., - ) , , , .

Asset-based income

1.424 -

- (, , - ). .

Capital in-come

1.425

, . .

Revenue bond

1.426 . . , , , .

Yield

1.427

, - . - - .

Share yield

57

- -

1.428

-

. ... - : -, (- ).

Return on equity

1.429 -

- . .. . ..: , , (.) - .

Return on invested capital

1.430 ()

, , , - . , - .

All risk yield (ARY)

1.431

.

Capital yield

1.432

- , - , - (-) .

Income es-timation ap-proach

1.433 - -

, , - (., - ). ... .

Deferrred income

1.434

-, .

Budget revenues

1.435

, - ..

Other activi-ties income

1.436 -

, () - , - , .

Affiliated joint-stock company

58

- -

1.437

()

, , - - . - - . - ; - - .

Stock split

1.438

, , .

Accommo-dation bill

1.439 -

, - - , .

Valid document copy

1.440 , -, .

Duopoly

1.441 , - , - .

Duopsony

1.442 - , - - .

Duration

1.443 -

-, . - .

Eurobonds

1.444

, .

Unit cost

1.445 -

-, .

Unified classifier

1.446 -

-.

Agricultural tax

59

- -

1.447 -

, , -, . 1 . 2001 .

Social tax

1.448

1. , - - - ( - - -), , - , - . 2. (, ), - ..

Natural monopoly

1.449 - - -

-, - - , - -.

Natural-monopoly activities in electric power in-dustry

1.450 , - .

Endorser

1.451 , , . Endorsee 1.452 ,

, . Giro

1.453 - , , .

Girobank

1.454 - - .

Endorse-ment; bank-ing order

1.455 -

, .

Giroac-counts

1.456 - , - .

Girochecks

1.457 (.)

- -.

Journal

1.458 -

, , - (), (, , -). .. - -.

Off-balance accounts

60

- -

1.459

-

, - -, .

Attested (certified) document copy

1.460 - -

() ( ) - . - - - - .

Reorganiza-tion comple-tion

1.461

, 20% - (, -) , -, 20% - (, ) .

Dependent joint-stock company

1.462 , ; - -.

Deposit; advance

1.463 - -

, , - , .

Accrued ex-penses pay-able

1.464 - -

, - .

Notes pay-able

1.465 - - -

. Income taxes pay-able

1.466 , - , - .

Loan

1.467 --

, - .

Borrowed (debt) in-vestment fi-nancing

61

- -

1.468 -

C, - ( - )... - , . .., -, -, - . . . . ; .

Debt capital

1.469 - -

, . , -.

Interested party

1.470 , - . - -, -, - .

Customer

1.471 , () . - - . - , (), , , , -.

Mortgage

1.472 , - ( ) .

Mortgage

1.473 - ()

, () - .

Audit report

1.474 - -

, - - .

Final turn-over

62

- -

1.475 -

-

, - ( -) - ( -). , , , . ( ), - .

Diminishing returns law

1.476 -

( - ), , .. ; (, - ).

losed position

1.477 -

, - - . - . - 50 , - .

Closed joint-stock company

1.478

, .

Restricted procurement procedures

1.479 (, -, ) ( -).

Procure-ment (pur-chase)

1.480 -

, - - - -.

One source procurement

1.481 -

, - -, , - .

Procure-ment forms (records)

63

- -

1.482

, - , -.

Procure-ment com-mission

1.483 , - () - - -, (-), , .

Lien

1.484 -

, - - - - .

Mortgaging bond of ob-ligation

1.485 -

: , - -.

Frozen as-sets

1.486 1. , (. ), - ( , , - ). 2. , (., . ).

Inventories

1.487 -

. Price (quotes) in-quiry

1.488 -

, - , , - .

Offers in-quiry

1.489 ( -)

1. , - , - , , -, - , . 2. , .

Price (quotes) in-quiry

64

- -

1.490

- , , , , - . .. () ; -, , .

Wages

1.491 -

, , - - .

Cost estima-tion method

1.492 -, . . : ( ), - . . (. -), . (. ). . -. - , - .

Expenses

1.493 -

--. .. - , - , . .. - , .

Replace-ment cost

1.494 - -

, , , .

Rerpoduc-tion costs of production assets

1.495 (-)

, ( -), .

Cost of dis-posal

65

- -

1.496

-. , - -. - , , .

Investment costs

1.497 - -

, -.

Cost of sales

1.498

, , , .

Develop-ment costs

1.499

, .

Borrowing costs

1.500 -

. (.), - , ., -, -.

Creation cost

1.501 - - -

, - - . - , , , -, ( ) - () , ( ) , . - , - .

Sales pro-duction costs

1.502 , , - , - .

Application

1.503

, - ( , ).

Decremen-tal bid

66

- -

1.504

, , .

Land rent

1.505

. . (- ).

Land tax

1.506

( - ), - , , -, - , - .

Plot of land

1.507 , -

. . , ( , , -), -. 7 : 1) -; 2) , - ; 3) -, - ; 4) -; 5) ; 6) ; 7) .

Land, land stock

1.508 - -

, - , - (. ).

Wholesale energy mar-ket zone

1.509 - - - - (-)

(-), - - 30 (- ).

Free elec-tricity (power) transfer zone

1.510 -

. 4 : 1) ; 2) ( ; 3) ( - -); 4) ( - - ).

Zones of in-vestment risks

67

- -

1.511 -

- - ()

, , - , - - . , -.

Taxpayer identifica-tion number (INN)

1.512

- - , - .

Excess re-turn of asset

1.513 -

, - () - .

Surplus en-ergy pool

1.514

. Excess sup-ply

1.515

- , - - . - . - -, . .

Excess arnings

1.516

, - - .

Excess cash inflow

1.517

. Excess de-mand

1.518 - (. ) (. ). ( ), (. -, ..) , (., . , ).

Costs

1.519

- -, - .

Bankrupy cost

68

- -

1.520

- . , , . - : , . - , , , - .

Cost of capital

1.521

, . - ( ), (second best) . . . - .

ost of eq-uity

1.522

, -.

Underwrit-ing costs

1.523 - . .

Surplus

1.524 -

, - , - . . . - .

Consumer surplus

1.525 -

- . - .. . ( -, - )

Producer surplus

1.526 -

, : - . - , .

Depreciation

69

- -

1.527

, - . , - () - . - , , , - - , - .

Capacity withholding

1.528 -

, , , - , -.

Special (named) equipment

1.529 - - -

, - , - , - .. - , - (-) , - -. - , .

Current as-sets immo-bilization

1.530 - -

- ( ), - - . - , .

Portfolio immuniza-tion

1.531

, - .

Import lease

1.532 -

, - .

Material damage

70

- -

1.533 , , -

, - . - . - .

Property

1.534 - -

, - .

Invested capital

1.535 , : . . . - ( ), - , - , - , - .

Investments

1.536

, . : ( ), -, , - , - , , , , - .

Capital (fixed capi-tal) invest-ment

1.537 - -

, , - ( , ) .

Investment activity

1.538 - -

-, - .

Investment position

1.539 - -

, - - , - , .

Investment policy

1.540 - --

- ( ), , - -.

Investment appeal

71

- -

1.541 -

-

- , - , - , - .

Investment program

1.542 - - -

, - . .. , (IPO), , - . - , - .

RAO UES Investment program

1.543 - - -

, .

Investment value (worth)

1.544 - -

, - () .

Investment planning

1.545 - -

, - , .

Iinvestment memoran-dum (offer)

1.546 - -

, , , , , , - () () - . . . - , , .

Investment sources

1.547 - -

() .

Investment analysis

1.548 -

. . .

Investment yield limit

1.549 - -

- , - .

Investment manage-ment

72

- -

1.550 -

, - . , - , , , . . .

Investment method of valuation

1.551 - -

1. , - , - . 2. () .

Investment tax credit

1.552 - -

, ( - , - , - ). - , ( -; ; , .).

Investment portfolio; portfolio

1.553 - -

, - . - , - - ( ), - .

Investment project

1.554 - -

, - -. . . -, - ().

Investment process

1.555 -

- - -

Investment risk

1.556 -

, - - , , - -.

Investment market

1.557 - -

, , , , .

Investment securities

73

- -

1.558 , -

, -. - - - - - , , , ; - - (- ). ., - .

Investor

1.559 - -

- , ..

Wage index

1.560 -

, - , -, , . .., .

Lerner in-dex (LI)

1.561 - -

. , - . .-. - , , - .

Herfin-dahlHirschman Index (HHI)

1.562 , - ( -, .. ) . -: 1) (-, , , ); 2) .

Price index 1)consumer price index, CPI 2) pro-ducer price index, PPI

1.563 . . - - , - , , ..

Indexation

1.564 - -

, - - () .

Individual Investor

74

- -

1.565 -

, - .

Individual risk

1.566 , , - .., - .

Endorsement

1.567 , - - .

Endorser

1.568 , -.

Endorsee

1.569 - - (-, , ).

Engineering

1.570 , , - .

Collection (of pay-ment)

1.571 1. , - . 2. , . - - -.

Innovation

1.572 -

, -, . - - .

Innovation earnings

1.573 -

; - - , .. - , - , -.

Innovation bank

1.574 - , -, , - , .

Innovation

75

- -

1.575

- , - - . - (, - ) - - ( 10%) .

Foreign in-vestments

1.576

, -, - , - , - .

Foreign in-vestors

1.577 , , - , , , .

Insider

1.578 - -

-, , .

Insider in-formation

1.579 -

( ) . ( ) -.

Insiders in-come

1.580 - -

, - - , - . .. , ., , , -, .

Institutional investor

1.581

.

Safety pre-cautions training

1.582 . Economic integration

76

- -

1.583 -

-

, - . .. , : () - , , , ; - ; - . -, - ( ) , - . , - -, , - . -, - - ( , .). . .

intellectual property

1.584 -

. R&D inten-siveness

1.585

, , - , , -.

Intensive investment

1.586 -

, ( - ) - -. - .

Inflation premium

1.587 -

, - , - .

Inflation risk

1.588 , .

Inflation

77

- -

1.589 -

-

, - .

General (open) use Information system

1.590 - - -

, , , , - .

Personal data infor-mation sys-tem

1.591 ---

, - , - - .

IT network

1.592 - - (- -)

, , - .

Information documents

1.593 - -

-, - ( , , -, , -).

IT resources

1.594 - -

, . - , - ( , , , -, ).

Company IT resources

1.595 - - - -

, - , -, .

Limited ac-cess infor-mation re-sources

1.596 - -

, , , , -, - .

Information technologies (IT)

1.597 -

- - .

Information services

1.598 -

- .

Information inquiry (re-quest)

78

- -

1.599 -

, - , , .

Data exchange

1.600 , - - , .

Information

1.601 , - -

-, , -, - - ( - (-)), - , - - .

Commercial secret in-formation

1.602 -

; .

Infrastructure

1.603 - -

, - , : , , - , - .

Electricity market in-frastructure

1.604 , , , -, -.

Mortgage

1.605

, - , -, .

Mortgage bank

1.606

1. , . 2. , .. .

Mortgage pledge

1.607

; 10 30 , - 5 .

Mortgage credit

1.608 - - -

, () , - () (-) - , - -.

Suppliers exclusive position

79

- -

1.609 -

-

() , - - .

Exception supply value

1.610 - , -, .

Executor

1.611 - -

, - () .

Capacity load

1.612 - -

() , - , - - , - .

Personal data use

1.613 - - -

- , . - , .

Sources of investments

1.614 (, ..) .

Depletion

1.615

, -, (. , .)

Depletable resourse

1.616 - -- - -

- , - - , -, ( - ) -.

Initial nominal value of technical and eco-nomic indi-ces

1.617 -

, - , ( , ), -, .

Outflow

80

- -

1.618

(, - ), - , , . - , , , - . . .

Desk review

1.619 , . , , - , . .

Cadastre

1.620 -

; , - , , - .

Cadaster number of a plot of land

1.621

, - , , , . -: , , , .

Personnel reserve

1.622 () - . : , , (, , ).

Personnel

1.623 - -

- -; 5 25 ; .. , , - . , 7-10 , .

Treasury bonds

81

- -

1.624 -

- -

- , - - .

State (gov-ernment) treasury bonds

1.625 -

3, 6 12 ; .

Treasury bill

1.626 , . : ; ; - . - . - ; , , , .

Treasury

1.627 - -

- , , , .

Project im-plementa-tion sched-ule

1.628 , - , , . -, , (.. -) .

Calculation

1.629 , - -; - .

Cambism

1.630 1. , . 2. .

Cambist

82

- -

1.631 1. , , -

, , - , . - . 2. , - . (. ). 3. , , - . -, , . - , . , . -, , -, . - . . .

Capital

1.632

, , - , - . - , -, ( ), -.

Equity

1.633 -

1. -. 2. . 3. - - , ( ).

Capitaliza-tion

1.634 -

, - , - - , - . . : ( ); - ( -); ( - -) . .. ( ) : , - .

Capitaliza-tion of earn-ings

83

- -

1.635 -

1. - . 2. - . 3. - .

Earnings (profit) capitaliza-tion

1.636 - - -

, - , - , . - (, -, ), - .

Capitalized land rent

1.637 -

(.,. .. 100 . 5% 2000 . 100: 0,05); .. -.

Capitalized value

1.638 - -

, - , - , , . : , , (-, . .).

apitalized costs

1.639 -

. Capital in-vestment

1.640

. Capital in-vestment

1.641

, - , - , - , , - .

Capital budgetary expendi-tures

1.642

, (. , - .), , ( 1).

ital asset

84

- -

1.643

- ( - ), - , - , - .. : 1) ( ); 2) ( ).

ital budget

1.644 - , , - . , .

Carte blanche

1.645 , - (, - ).

Cartel

1.646

.

Cartel agreement

1.647 1. . 2. , - , -.

Cash (ac-count)

1.648

, .

Cash order form

1.649 - -

, - . - - .

Disastrous (catastro-phic) in-vestment risk

1.650 - -

, - , , , , -.

Disastrous damage

1.651 - , .

Quasi-money

85

- -

1.652 -

--.

, - , - , -, - - () .

Qualifying require-ments

1.653 - -

, , - , .

Qualified procurement procedure participant

1.654 , -

() - , - -. , . . ( ) - .

Quota, quo-tation

1.655 -

, - , - , .

Classical leasing

1.656 , , - .

Clearing

1.657 -

- , , - , - (-, , ) -.

Key effi-ciency indi-cator

1.658 , . .

Cover note

1.659 -

, - -

Collective agreement

1.660 - - - -

( - ) , -.

Collective procurement procedure participant

86

- -

1.661 - , ( -

) - . .: -

Call option

1.662 , (-) - , -.

Commis-sioner

1.663 - -

, () () -. . .. 2-5 % .

Commission

1.664 - -

, .

Commercial entity (or-ganization, business)

1.665 -

, - , - , -, , - .

Commercial secret

1.666 - -

, , - , - (., ). - , - , , , .

Commercial and admin-istrative ex-penses

1.667 -

, -. -, , , - , -, , , .

Commercial bank, bank

1.668 -

1. , - , , , . 2. , - .

Commercial bill

87

- -

1.669 -

, - .

Commercial credit

1.670 - - -

, - , - () , .

Commercial power ac-counting

1.671 -

, () , - -, , .

Communi-cation risk

1.672 - . . - ( - , ). . - , , .

Company

1.673 - ; , . .

Compaund-ing

1.674 -

, - ; - .

Compensa-tion transac-tion

1.675 - -

, .

Compensatory payments

1.676 - - -

, , - () - .

Compensat-ing balance of monetary assets

88

- -

1.677 , , ,

. : 1) - . 2) - ; 3) - - . 4) - - , , , - , ..

Compensa-tion

1.678

, - (., -, - ).

due dili-gence

1.679 ( , ) -, (., - ).

Convention

1.680 1. -. 2. - , - -. 3. - .

Conversion

1.681 -

- , -.

Convertible stock

1.682 - -

, - ( - -). , , - .

Converti-bles, con-vertible se-curities

1.683 , - . - . -- . . - .

Conglomer-ate

1.684 c - -

-

Competitive selection of price appli-cations at electricity market

89

- -

1.685 -

-

, - - ( -, ).

Competitive negotiations

1.686 -

, .

Competitive procurement procedures

1.687 - -

- -.

Competitive selection of price appli-cation

1.688 , - , - . - . -, . - .

Competition

1.689 , - - ( ) , - , - . - , - . , , 447-449 .

Tender

1.690

. Tender commission

1.691 - .

Consulting

1.692 - - -

- , - - ( - ).

Trade-off dividend policy

90

- -

1.693 -

- -

, , -, - - , - ( ) - ( , ). - - , - ( ).

Trade-off financial li

1.694 - -- -

- , - . - . - , . - () .

Trade-off investment portfolio

1.695 , - () . - , -.

Consignee

1.696 , () - () . - , - . - () , - - .

Consign-ment

1.697 -

, .

Consolidation

91

- -

1.698 -

, , - - , - . , -, . - - .

Reverse stock split

1.699 - - -

, , . - - , , - , , , - ,

Accounts consolida-tion

1.700 - () (-) -

() -, (-) . - .

Consoli-dated ac-counting re-port

1.701 -

. Consoli-dated budget

1.702 - ; () .

Consortium

1.703 1. , . 2. .

Carryover transaction; contango

1.704 1. , . 2. .

Contractor; counterpart

1.705 , , .

Contract

1.706

, ( ).

Contract for price differ-ence

1.707 -

, -, , .

Contracting

92

- -

1.708

, - ; (-), , - , .

Contract price

1.709 -

- .

Counterfeit-ing

1.710 - -

, - , .

Majority shareholder

1.711 , , - .

Controlling

1.712

, - .

Majority control

1.713

, - .

Documents management

1.714

, - , . - - (- , .).

Price con-trol

1.715

, - .

Control

1.716 - ()

(- ), - .

Benchmarks of cash flow

1.717

, - . 50% 1 . - - 20-30% -.

Controlling block

93

- -

1.718 -

, , .

Confidenti-ality infor-mation

1.719 - -

- .

Confidenti-ality of per-sonal data

1.720 , , - .

Confiscation

1.721

-, () (, ).

Confirmed letter

1.722 - -

1. ( ) . 2. - - .

Industry concentra-tion

1.723 _ -

, - 12 2004 . 973 .

RAO UES Insurance protection

1.724 -, , - -. .. , ., - ; , -; . () .

Concern

1.725 (, , - ) () .

Concession

94

- -

1.726 -

-

(), - , , .

Conjuncture of invest-ment market

1.727 -

. - , , - . , , , , .

Market situation

1.728 -

, - - , - .

Document copy

1.729 , , .

Corner

1.730 - -

, - , - .

Corporate information system

1.731 - - -

, , , , - , - , , .

Company corporate information

1.732 -

, - : , - ().

Corporate culture

1.733 - -

- , , .

Corporate network of OJSC RAO "UPS of Russia"

1.734 - - -

, , - -.

Company corporate manage-ment

1.735 - - -

-, , , -, , , - .

Corporate information depository of OJSC RAO "UPS of Russia"

95

- -

1.736 -

() - ( ) , , - , - .

Corporate rights

1.737 -

, , - . : , ( - ), , . -, , - . .

Corporate risks

1.738 -

, (, , ..).

Corporation securities

1.739 -

, -, , . .. . , , .., , .

Corporate bill

1.740 - ()

, , - , - , , - ; - ; - .

Corporate center

1.741 , - . -, . - - . .

Corporation

96

- -

1.742 -

- ( )

- ( ), .

Adjustment of cash flows

1.743 - - -

( ) - . ., - , , - .

Foreign cur-rency trans-lation ad-justmenfs

1.744 -

- (), - .

Correspondent

1.745 -

, , - .

Correspon-dent account

1.746

, - , , - , ., . - -.

Indirect costs (indi-rect ex-penses)

1.747

(), . - (.. ). : -, , . .: -.

Indirect taxes

1.748 , - - .

Quotation; indication of price

1.749 -

-, - .

Quotation list

1.750 -

, - -.

Listed secu-rity

97

- -

1.751 -

, , -. : 500 1. - 1 , - 1 . . : , - . - - ( ).

-coefficient

1.752 - P /

, - . (), ( ), () (, , ); - .

Price-earning ratio

1.753 -

, - .

Ratio of cash flows balance

1.754 - -

, (-) , - ( ). , - .., - ( ) (- ) . -.

Discount factor

1.755 - -

, (.. ).

Capitaliza-tion factor

1.756 - -

- . ( ) 2 (. ) . ... , , -; , (-) .

Monetiza-tion ratio

98

- -

1.757 -

- - (-)

, - , . . - ... 0,5.

Financial solidity

1.758 - (-)

, - . - , - . - : - ( ); - ; .

Liquidity (solvency) ratios

1.759 - - -

-, , - . - - : - ; .

Capital turnover ra-tios

1.760 - - (-)

- , - - - .

Profitability ratios

1.761 - - -

, -, , - - .. ., / ( / ), P/D (- / ) P/R ( / ). P/GCF (-/ ), P/BV (/ ). , .

valuation ra-tios

1.762 -

, , c .

"Red" condition

99

- -

1.763 -

()

, : 1) , , 2) , 12 , 3) , - .

Current as-sets

1.764 - -

, - 1.

Current in-vestment

1.765 - - -

- 1 ( ; -; ; ; ; ..). : , - 12 .

Short-term liabilities

1.766 -

- () 12 , - .

Short-term borrowed capital

1.767 - . ., - ; ., ; (-) ., -, ..

dit; loan

1.768 -

. , .

Overnight credit

1.769 , - -

, , - , - . - , , - (, -, , ). - , .

Open ac-count credit

100

- -

1.770

- .

Credit blockade

1.771

- ; -. , .

Credit history

1.772

, , , - () - .

Credit card

1.773

, - . - , , , , .

Credit co-operation

1.774

- .

Credit line

1.775

- . - - () .

dit policy

1.776

1. , - , - . 2. , - - , -, -.

Credit re-striction

1.777

, -, .

Credit ex-pansion

1.778

, ( - ).

Bank (credit) notes

1.779

, , ( ), - . ..: , , .., .

Credit money

101

- -

1.780

- (., -), . - -, - - .

Credit risks

1.781

, , - , - - , .

Credit plan

1.782

, - - .

dit interest

1.783

, - - - , .

dit mar-ket

1.784 1. , , . 2. - , () - , (- ). 3. - .

Creditor

1.785 - -

; , - .

Accounts payable

1.786 -

, .

Credit sol-vency

1.787 - - -

: NPV, - IRR ( ), , , .

criteria for comparing and select-ing invest-ment pro-jects

102

- -

1.788 , -

(, , -), (.. - , . -), . - - -, .

Criterion

1.789 -

, , -, - - , .

Critical damage for business

1.790 -- -

, , - , - -, , - - - .

Critical damage for nonprofit organization

1.791 - - -

, - - - , -.

Critical damage to a subject of Russian Federation

1.792 -

, - .

Critical damage to a physical person

1.793 - ()

- , , , - .

Check crossing

1.794 -

-.

Cross-holding

1.795 , - . - Kruml.

Payments through Internet (krumling)

1.796 -

, - - .

Cumulative stock; cu-mulative shares

103

- -

1.797 ,

.

Coupon

1.798

, - .

Coupon rate

1.799

( ).

Coupon yield

1.800 () -

(), - .

ll i

1.801 , ; - - - (-) . , - . .. -.

Share (stock) price

1.802

, . . , - , . . ( ) .

Rate of se-curities

1.803

.

Difference in rate

1.804 () - - .

Courtage, brokers commission

1.805 , .

Captive in-surance company

1.806

, - ( - " " 51%).

Captive broker

1.807 - . . Cash flow 1.808 (-

) , (., ).

Lag, time-lag

104

- -

1.809 1. ()

, . - . 2. - , - - . .( , ); .( - ); . (- -). .

Leverage

1.810

, - - . , - .

Assets lev-erage

1.811 , 11 . -, - .

LIBOR London In-terbank Of-fered Rate

1.812 -

, - .

Leader of collective participant

1.813

; , (). - .

Price lead-ership

1.814 (- )

( ) - .

Leasing

1.815

, , .

Leasing in "package"

105

- -

1.816 -

-. , - .

Leasing with service

1.817 - ( )

, -; , .. .

Leveraged leasing

1.818 -

- .

Liquidating premium

1.819 - -

, - (., , ..). .. . .. , - . .. - ( ) , , .

Disposalr value; re-sidual value

1.820 - -

, (- ) . - () . .. .

Liquidation balance sheet

1.821

, - ( - ) - . , - .

Liquid cushion

106

- -

1.822 -

: (- .) , ( .) . -. . : (, ) (, ..). . - ( - ), - , - - ..

Liquidity

1.823

( , ) -.

Investment liquidity

1.824

, - () - . - : ; ( ); , .

Liquid ssts; quick ssts

1.825 -, . Limit 1.826 -

- -

- , - - () - -.

RAO UES debt limit

1.827 -

- .

Investment limit

1.828

-, .

RAO UES debt cover limit

107

- -

1.829

- - -

, - - ().

RAO UES limit for a sum of liq-uid assets

1.830 - -

, - - ().

RAO UES limit for a sum of own funds

1.831 - - -

, - , , - / .

RAO UES Limit of cost pa-rameters of borrowings

1.832 - -

, . - - -.

Investment risks limita-tion

1.833 (., ) - () . - ( , -, , ..) - . - .

Listing

1.834 . Last-in-first-out, LIFO

1.835 -

() () - (., , - ), - -.

Royalty

1.836 - - -

, - - , , - . - - ( ).

Licensing

108

- -

1.837 1. -

- , - . 2. () () , -, . . .

License

1.838 , -, - , , - , - , - .

logistics

1.839 ()

- , - , .

Local mo-nopoly

1.840 -

, - / (20-30 1,5-2 ), -, - (40-60 3-4 ). - / -. - (, ..).

Local mar-ket of heat supply

1.841 , , , -.

Loco

1.842

, ( ).

Lombard rate

1.843

, - , , .

Lombard credit

109

- -

1.844 1. ,

, . 2. - , - , - .

Lot

1.845 , - - , , - .

Privilege

1.846 - ()

, - -, , - (-) .

Magistral network companies

1.847 - -

- .

Majority shareholder

1.848 , - - -, . . ( ), - . , .

Mock-up

1.849 , , - .

Broker; dealer

1.850 - -

, - : , - , - - . .

Maximum limit

1.851 - - -

, - - .

Maximizing of company value

110

- -

1.852 -

-. : - 100 .; -. 60 ., - 50 .; - 30 .

Small-scale business en-terprises

1.853 . Manko 1.854 1. -

, - . ., - ; ; .. ( ). 2. - - .3. . 4. , . 5. .

Margin

1.855 - -

( ) .

Supplier profit markup

1.856 - -

. Marginal costs

1.857 -

. Marginal income

1.858 ; . Label; trademark

1.859 -, - - ( ).

Marketing

1.860 - -

, - , , - .

Personal li-ability

1.861 -

, - , - .

Responsible person

111

- -

1.862 -

, - () . : ; - ; , ; - ; - ; - ; , - .

Tangible ssts

1.863 - , - -

- , - - , , - - , - , , , -, - .

Dumping damage

1.864

, , .

Parent com-pany

1.865 , , ; ., , , - , () , - - - .

"Bears"

1.866 , (15- ).

dio

1.867 - -

, - - . ., - ().

Interbank currency exchange

1.868 - - -

- .

Interna-tional divi-sion of capi-tal

112

- -

1.869 -

- -

- ( , ..- -). - , , - .

Interna-tional divi-sion of labo(u)r

1.870 - -

, - , - - - ( .), , .

International credit

1.871 - -

, , - ( -), ( ), - .

Interproduct subsidy as-sistance

1.872 - - (- -)

1. , - , . - - - . , - (- ) "" -. , - . 2. , () - ( , - ) - () - ( -).

Interre-gional sub-sidy assis-tance

113

- -

1.873 -

, , - - ( - , , ), - ( - ).

Interregional companies

1.874 - -- ()

, .

Interre-gional dis-tributive network companies

1.875 --

- , (- ), , , -, .

Mezzanin financing

1.876 -

, , - .

Reform manager

1.877 , -

, - ( -) .

Value manaqer

1.878

.

Quality management

1.879 -

, - - . , () - . - , - (. -), . - - , -.

Local (re-gional) fi-nance

114

- -

1.880 -

, . -: , - .

Local taxes

1.881 -

. ( - - ; - - - ). - - , , - , , . , - , - (, , .).

Responsibil-ity center

1.882 , - .

Fifty-fifty

1.883 , , , , , , - , , - ..

Metadata

1.884 - -

- . . , () , - . , . .. - , - - .

Tree-decision method

1.885 ER ( )

, - (.. - - WACC).

Equity re-siduals method ( ER)

1.886 WACC

, - (). : -. WACC - .

Weighted average cost of capital

115

- -

1.887 -

-

- , , , , , , - .

discounted cash flow method - DF method

1.888 - -

- ( ) . . ... - . - -, - - .

Project sce-nario analy-sis

1.889 -

, , - - - , - ( ). , . - .

Graham method

1.890 -

- : - ( ).

Bond yield plus equity risk pre-mium

1.891 -

- : () .

Build-up method - BUM

1.892 --

, - -. - , - .

Monte-Carlo simu-lation

1.893 - - - (-)

. , - , . . . .

Program (project) evaluation (and) review technique (PERT)

116

- -

1.894 -

, ., , , - ( ) . . , .

Full costing

1.895 - - (- - --- )

, - - , - -, , -, , -, , , .

Direct com-parison method (compara-tive method or market value ap-proach)

1.896 -

1. , - , - -. 2. - ( ). , - , -.

Royalty method

1.897 ( --)

, - . -, , , - - -. - . - - . . , .

capital mar-ket method

1.898 -

, .

ransaction method

117

- -

1.899 -

-

- , - , - , , - . , , ( - , ..). - - -.

Replace-ment method

1.900

, - ( ) - , - - () ( - ). () - ( - ).

Equity method

1.901 -

, , - - . , - , - . . .

Weighted avarge cost method

1.902 --

- , , , ., , - . ... - ( ).

Fama-French method,FFM,

118

- -

1.903 -

-

. , , , . , - . . - . .: -.

Net present value (NPV) method

1.904 -

. - .

net assets method

1.905 , - , - .

Methodology

1.906 -

- () . , ., , . .

Depreciation methods

1.907 - - -

- , - ( ) , , - - , - - . , - .

RAO UES Mechanism of invest-ments secur-ing (guaran-tee)

1.908 - -

. . Minimum wages

1.909 -

, - ( - ). .: .

hurdle rate of return

119

- -

1.910 -

- , . - , - , , , , - , - .

Minimum wages

1.911 - -, -

, , - - -, ( -) (. . -, ).

Minority shareholder

1.912 - -

-, -. : - - , - - - . - - (1976-1978 .), - - (1944 .).

World monetary system

1.913

-, - -- , - .

Global mar-ket

1.914 -

, , - ( ) - , . , .. -. .. .

Interna-tional prices

1.915

, () ; . , : , - , - .

Imaginary deposits

120

- -

1.916

ROCE , ROCE ( ). ROCE - , - , , - , . . - , , ( ).

Return on capital em-ployed, ROCE

1.917 -- (, )

- ( ) -. - . - , , -, . .

Black-Scholes formula

1.918 -- -

- , - - .

Investment activity model

1.919 -

, - , .

Financial assetsprofit-ability esti-mation model

1.920 -- - - ()

- -. : , (- ), - . -. , . () (., ) .

Capital as-sets pricing model (the-ory),

1.921 -

, , (.). ... - , .

economic profit model

121

- -

1.922

()

, -.

Monetary assets and,liabiliyies

1.923 - -

- - .

Monitoring of invest-ment market

1.924 - -

, - .

Investment activity monitoring

1.925

, - , - .

Monitoring of labour indicators

1.926 -

- () , , .

Monopolis-tic activity

1.927 , , -, - ( -) - (). - ( ) - - .

Monopoly

1.928 -

, - (), .

Exclusive profit

1.929 -

, . - - .

Monopoly price

1.930 - -

, - 70%, - - 70%, - .

Power monocon-sumer

1.931 , -, , - , - .

Monopsony

122

- -

1.932 , -

, - , - .

Power monosup-plier

1.933

, , - , / - .

Obsoles-cence

1.934

, - , - .

Moral dam-age

1.935 -

, - ( -, , - ). , - -, - .

Moratorium debit in-debtedness

1.936 -

, - - . ., -, - () - . . , - .

Multiplier

1.937 -

- ; . . - , .

income mul-tiplier

1.938 -

.

Municipal enterprise

123

- -

1.939

- - , , - -. - , - , - , , ... .

Supplemen-tary earn-ings pay-ments

1.940 - -

, - -.

Managing departments

1.941 (-).

Waybill

1.942

- ; -

Overhead costs

1.943 -

, - , , , .

Cumulative part of re-tirement pension

1.944 , -, -, - - () - . ., , , - , .

Tax

1.945

- -.

Tax on im-puted in-come

124

- -

1.946 -

()

( , ), . -, , , - . - -