21.04.2015	13:17:37	gen.	related parties	связанные субъекты (Related entity (Связанный субъект) Субъект, характеризующийся наличием любых из нижеследующих отношений с клиентом: (а) Субъект напрямую или косвенно контролирует клиента, при условии, что клиент является существенным для этого субъекта; (б) Субъект, имеющий прямую финансовую заинтересованность в клиенте, при условии, что такой субъект оказывает значительное влияние на клиента, и заинтересованность в клиенте является существенной для этого субъекта; (в) Субъект, напрямую или косвенно контролируемый клиентом; (г) Субъект, в котором клиент или субъект, связанный с клиентом в соответствии с пунктом (в), имеет прямую финансовую заинтересованность, которая предоставляет возможность оказывать значительное влияние на такого субъекта, и заинтересованность является существенной для клиента и его связанного субъекта, указанного в пункте (в), и (д) Субъект, находящийся с клиентом под общим контролем (здесь и далее "сестринская компания") при условии, что сестринская компания и клиент являются существенными для субъекта, контролирующего и клиента и сестринскую компанию. gaap.ru)
21.04.2015	12:02:02	gen.	cosy up	подлизываться (or (US) cozy up (intransitive,) often foll by to (mainly US & Canadian) 1. to seek to become intimate or to ingratiate oneself (with someone) 2. to draw close to (somebody or something) for warmth or for affection; snuggle up. Collins. 1. To snuggle. If you two are cold, you can cosy up by the fireplace. 2. To come physically close to, using body language in an attempt to persuade another (often hesitant) party to snuggle or embrace. He forgot the whole argument when she cosied up to him on the couch. The kitten cosied up to the gruff old hound, and all resistance disappeared. 3. (by extension) To form a relationship with some one or some thing for the purpose of obtaining some benefit. It is often suggested that politicians are too inclined to cosy up to big business in order to receive funds for election expenses. The sales guys might be able to cosy up to the customers, but they are inexperienced in technical support. 2005,Lynn Phillips, Watford Under Wood, p123 Looks like I'd better cosy up to her and see if I can pump some facts out of her. WT)
21.04.2015	11:54:39	gen.	anathema	воплощение зла (formal : someone or something that is very strongly disliked – usually + to [noncount] ideas that are anathema to me [=ideas that I strongly dislike] a politician who is anathema to conservatives/liberals [singular] ideas that are an anathema to me. MWALD)
21.04.2015	11:53:15	gen.	anathema	исчадие ада (No more so than with the government of its long-standing ally Syria, whose President, Bashar al-Assad, is anathema to the West, but not for the Kremlin. BBC)
21.04.2015	11:45:52	gen.	emblematic	символ (знаменитые высотные здания–символы XXI века = landmark high-rises emblematic of the 21st century. – a crown is emblematic of royalty – the spinning wheel was as symbolic of colonical Massachusetts as the codfish. WN3)
21.04.2015	11:45:52	gen.	emblematic	являющийся символом (знаменитые высотные здания–символы XXI века = landmark high-rises emblematic of the 21st century. – a crown is emblematic of royalty – the spinning wheel was as symbolic of colonical Massachusetts as the codfish. WN3)
21.04.2015	11:43:50	gen.	emblematic	символичный (representing something (such as an idea, state, or emotion) that cannot be seen by itself: an emblematic image – usually + of The crown is emblematic of royalty. The project's failure is now seen as emblematic of poor corporate judgment. MWALD)
21.04.2015	11:40:29	gen.	cock a snook	показать нос (British) 1. to make a rude gesture by putting one thumb to the nose with the fingers of the hand outstretched 2. to show contempt by being insulting or offensive. Collins. or cock snooks also cock a snoot • to thumb the nose: an unmannerly upstart cocking snooks at venerable men – Adrian Bell; in the Highlands where they traditionally cock a snoot at rationing laws – John Calder. WTNI.)
21.04.2015	11:31:25	gen.	latter half	вторая половина (She was born in the latter half of the 18th century. " The latter half of the play was more interesting. CALD)
21.04.2015	11:30:28	gen.	latter part	конец (Building of the new library should begin in the latter part of next year. " The latter part of the book was hardest to write. " The problems arose in the latter part of the project.. CALD)
21.04.2015	11:22:55	gen.	you don't wave your fists after a fight	после драки кулаками не машут (In tweets, Mr Rogozin shrugged off Norway's displeasure at his visit to Svalbard on Sunday. Earlier he tweeted: "Norwegians bring their tourists here in snowmobiles to explore the 'Soviet heritage'", "I just took a dip in the Arctic Ocean" and – in an ironic comment on the Norwegian protest – "you don't wave your fists after a fight". BBC)
21.04.2015	11:08:54	gen.	interests	владения (The billionaire [Mikhail Fridman], ranked by Forbes as the world's 68th richest person, is one of the energy sector's most influential dealmakers. His oil and gas interests stretch from Algeria to Poland, Libya to Norway. BBC)
21.04.2015	11:07:02	gen.	dealmaker	воротила (A person who is skilled at bringing commercial or political deals to a satisfactory conclusion. EXAMPLE SENTENCES We're encouraged to look up with awe at the colossal deal-makers. With three listed companies, the 71-year-old billionaire has been Asia's foremost dealmaker for over a half-century. In almost every search we're in now clients are looking for the operators, rather than deal-makers. OD)
21.04.2015	10:51:14	gen.	of strategic importance	стратегически важный (The gas fields bought by Mr Fridman account for about 3%-5% of UK supplies, sizeable enough for the UK to consider them of strategic importance. BBC)
21.04.2015	10:19:26	gen.	in a process	по технологии (Proteins are made in a process that begins with DNA being copied into messenger RNA (mRNA). | Generally it is only possible to do this when syngas has been made in a process that uses pure oxygen rather than air because the 80% ...)
20.04.2015	20:40:21	gen.	auditor's report	заключение по результатам аудита (The auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation performed on a legal entity or subdivision thereof (called an "auditee"). The report is subsequently provided to a "user" (such as an individual, a group of persons, a company, a government, or even the general public, among others) as an assurance service in order for the user to make decisions based on the results of the audit. WK)
20.04.2015	20:38:34	gen.	auditor's opinion	заключение по результатам аудита (A certification that accompanies financial statements and is provided by the independent accountants who audit a company's books and records and help produce the financial statements. The auditor's opinion will set out the scope of the audit, the accountant's opinion of the procedures and records used to produce the statements, and the accountant's opinion of whether or not the financial statements present an accurate picture of the company's financial condition. INVESTOPEDIA EXPLAINS 'Auditor's Opinion' There are generally three types of auditor's opinions. A "clean" or unqualified opinion states that the financial statements present a fair and accurate picture of the company and comply with generally accepted accounting principles. A qualified opinion contains exceptions, which may include the scope of the audit. An adverse opinion contains a major exception or warning. The most well-known adverse opinion is the "going-concern" exception, in which the accountant expresses doubts about the company's ability to remain in business. Read more: investopedia.com)
20.04.2015	20:31:40	gen.	free from material misstatements, whether due to fraud or error	не содержащий существенных искажений вследствие недобросовестных действий или ошибок (Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.)
20.04.2015	20:29:16	gen.	due to fraud or error	вследствие недобросовестных действий или ошибок (Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.)
20.04.2015	20:27:53	gen.	preparation and fair presentation of financial statements	составление и достоверность отчётности (Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.)
20.04.2015	20:20:39	gen.	Federal Auditing Act	Федеральный закон "Об аудиторской деятельности"
20.04.2015	20:18:33	gen.	Federal Law on Auditing	Федеральный закон "Об аудиторской деятельности"
20.04.2015	20:17:20	gen.	opinion on the fairness of financial statements	мнение о достоверности финансовой отчётности (Standards such as the UK Generally Accepted Accounting Practice help to assure external users that the auditor's opinion on the fairness of financial statements is based on a commonly accepted framework.)
20.04.2015	20:12:43	gen.	free from material misstatements	не содержащий существенных искажений (True and fair view in auditing means that the financial statements are free from material misstatements and faithfully represent the financial performance and ...)
20.04.2015	20:09:43	gen.	responsibility for the preparation and fair presentation of the financial statements	ответственность за составление и достоверность финансовой отчётности (тж. ответственность за составление и достоверность данной финансовой отчётности и т.п.)
20.04.2015	20:05:55	gen.	total liabilities	чистые активы, принадлежащие участникам, и обязательства
20.04.2015	19:54:13	gen.	notes to financial statements	пояснения к финансовой отчётности (Additional information provided in a company's financial statements. Footnotes to the financial statements report the details and additional information that are left out of the main reporting documents, such as the balance sheet and income statement. This is done mainly for the sake of clarity because these notes can be quite long, and if they were included, they would cloud the data reported in the financial statements. INVESTOPEDIA EXPLAINS "Footnotes To The Financial Statements" It is very important for investors to read the footnotes to the financial statements included in a company's periodic reports. These notes contain important information on such things as the accounting methodologies used for recording and reporting transactions, pension plan details and stock option compensation information – all of which can have material effects on the bottom-line return that a shareholder can expect from an investment in a company. Read more: investopedia.com)
20.04.2015	19:50:35	gen.	statement of changes	отчёт об изменениях (Retained Earnings are part of the Statement of Changes in Equity. | A statement of changes in shareholders equity is a financial statement that presents a summary of the changes in shareholders' equity accounts over the ...)
20.04.2015	19:27:27	gen.	reinsurance licence	лицензия на осуществление перестрахования (Pursuant to the Act, a reinsurance licence authorises to: a)incorporate a reinsurance company and perform reinsurance activities | Peak Re granted life reinsurance licence in Hong Kong ...)
20.04.2015	19:23:24	gen.	insurance licence	лицензия на осуществление страховой деятельности (An insurance licence is issued by FSCO for a two-year term. A person who acts as an insurance agent without being licensed is guilty of an offence under the ... | An insurance license is required before someone can sell insurance products.)
20.04.2015	17:35:29	gen.	uncancellable	не подлежащий отмене (1716 M. Davies Athen. Brit. II. 151 He would..have laid uncancellable obligations at home and abroad. OED)
20.04.2015	17:31:37	gen.	operating lease liabilities	обязательства по операционной аренде
20.04.2015	17:29:51	gen.	capital liabilities	обязательства капитального характера (1. • the capital stock of a company representing the ownership interest for which the company is answerable to its stockholders even though a debtor and creditor relationship does not exist 2. • a fixed liability (as a bond or mortgage) representing borrowed capital. WTNI. Obligations generated to purchase fixed assets. moneyglossary.com)
20.04.2015	17:26:16	gen.	pledged assets	активы, находящиеся в залоге
20.04.2015	17:24:43	gen.	unprovisioned losses	неучтённые убытки (This is defined as beginning-of-year capital and reserves minus accumulated unprovisioned losses. | Spain's banking sector, not the government, will assume the cost of any unprovisioned losses on real estate assets... | ... ruled out the possibility of injecting more money into the sector and insisted the banks should bear the burden of any unprovisioned losses.)
20.04.2015	17:22:45	gen.	unprovisioned	неучтённый (If this forecast is right, the total cost of the CAM rescue – the capital boost plus the insurance on the unprovisioned losses – will be 6.5 billion euros.)
20.04.2015	17:19:00	gen.	in the current environment	в сегодняшних обстоятельствах (в сегодняшних российских обстоятельствах = in the current Russian environment)
20.04.2015	17:18:21	gen.	in the current environment	в сложившихся обстоятельствах
20.04.2015	17:16:14	gen.	sustainable growth	устойчивость и развитие
20.04.2015	17:11:54	gen.	economic, financial and monetary measures	экономические, финансовые и валютные меры
20.04.2015	17:10:16	gen.	economic growth prospects	перспективы экономического развития
20.04.2015	17:08:11	gen.	lend oneself to	допускать возможность (The text, as we have it, is ambiguous and lends itself to varying interpretations.)
20.04.2015	16:58:19	gen.	contingent and unforeseen liabilities	условные и непредвиденные обязательства (The legal fees also included an accrual for contingent and unforeseen liabilities that may need to be addressed during the liquidation of the Partnership.)
20.04.2015	16:57:06	gen.	unforeseen liabilities	непредвиденные обязательства (Like individuals, business concerns also face emergencies and have contingent and unforeseen liabilities; therefore they also keep a portion of their income in ...)
20.04.2015	16:53:34	gen.	key managerial personnel	ключевой управленческий персонал (appointment of key managerial personnel under companies act 2013)
20.04.2015	16:52:02	gen.	key management personnel	ключевой управленческий персонал (companies whose financial statements have been materially misstated either to disclose whether any overpaid remuneration to key management personnel ...)
20.04.2015	16:50:23	gen.	executives	управленческий персонал
20.04.2015	16:49:21	gen.	key executives	ключевой управленческий персонал (Tesco is handing key executives a total of almost £1 million in shares as part of a golden handcuffs deal aimed at locking in the top team.)
20.04.2015	16:45:53	gen.	agency and brokerage fees	комиссия агентов и брокеров
20.04.2015	16:43:36	gen.	lateral affiliates	компании, находящиеся под совместным контролем (is not sufficient to confer jurisdiction over non-debtors when the parties were separate, lateral affiliates owned by the same parent.)
20.04.2015	16:30:33	gen.	settlement of account balances	остатки по расчётам
20.04.2015	16:29:16	gen.	transaction balances	остатки по расчётам
20.04.2015	16:23:02	gen.	related party	связанный субъект (A related party is a person or entity that is related to the entity that is preparing its financial statements (referred to as the 'reporting entity') [IAS 24.9]. (a) A person or a close member of that person's family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). iasplus.com)
20.04.2015	16:11:35	gen.	corporate affiliates	компании, являющиеся связанными сторонами
20.04.2015	16:08:53	gen.	Russian government	российское государство (The bank was converted into a public company, majority owned (96.8%) by the Russian government represented by the Central Bank. WK)
20.04.2015	16:07:33	gen.	beneficial owner	конечный владелец (Entity that enjoys the possession and/or benefits of ownership (such as receipt of income) of a property even though its ownership (title) is in the name of another entity (called a "nominee" or 'registered owner'). Use of a nominee (who may be an agent, custodian, or a trustee) does not change the position regarding tax reporting and tax liability, and the beneficial-owner remains responsible. Also called actual owner. Read more: businessdictionary.com)
20.04.2015	16:04:18	gen.	wholly own	владеть 100% долей в уставном капитале (Yes, an LLC can wholly own another company.)
20.04.2015	16:01:16	gen.	disclosure of	раскрытие информации о (Раскрытие информации о связанных сторонах = disclosure of affiliates. Disclosure of Affiliates and Sponsors for the Free Bullion Investment Guide. List of Affiliates and Sponsors & Legal Disclaimers.)
20.04.2015	14:48:58	gen.	not readily available information	информация, недоступная широкому кругу пользователей (Information that requires a substantial amount of time to locate or prepare for release is not readily available information.)
20.04.2015	14:41:10	gen.	levels of hierarchy of fair value measurement	уровни иерархии оценки справедливой стоимости (Level 1 Inputs: quoted (unadjusted) prices in active markets for identical assets or liabilities that the entity can assess at the measurement date. Level 2 Inputs: other than quoted prices (included within Level 1) that are observable for the asset or liability, either directly or indirectly. Level 3 Inputs: unobservable inputs for the asset or liability.)
20.04.2015	14:33:18	gen.	hierarchy of fair value measurement	иерархия оценки справедливой стоимости (Our concerns generally relate to the lower levels of the hierarchy of fair value measurement established in the ...)
20.04.2015	14:28:29	gen.	volume of trading	объём активности (proposed tax has the potential to generate susbtantial revenues for the Commonwealth, because of the massive volume of trading in financial markets today.)
20.04.2015	14:26:33	gen.	characteristics typical of	характерные особенности, присущие
20.04.2015	14:10:28	gen.	statutory capital requirements	внешние требования к уровню капитала (National regulators track a bank's CAR to ensure that it can absorb a reasonable amount of loss and complies with statutory Capital requirements. WK)
20.04.2015	14:09:06	gen.	capital requirement	требование к уровню капитала (Capital requirement (also known as regulatory capital or capital adequacy) is the amount of capital a bank or other financial institution has to hold as required by its financial regulator. This is usually expressed as a capital adequacy ratio of equity that must be held as a percentage of risk-weighted assets. These requirements are put into place to ensure that these institutions do not take on excess leverage and become insolvent. Capital requirements govern the ratio of equity to debt, recorded on the assets side of a firm's balance sheet. They should not be confused with reserve requirements, which govern the liabilities side of a bank's balance sheet–in particular, the proportion of its assets it must hold in cash or highly-liquid assets. WK)
20.04.2015	14:00:26	gen.	capital adequacy ratio	норматив достаточного капитала (The proportion of a bank's total assets that is held in the form of shareholders' equity and certain other defined classes of capital. It is a measure of the bank's ability to meet the needs of its depositors and other creditors. The minimum international requirement is 8% but some countries may require banks to have a higher ratio. OB&M. Capital Adequacy Ratio (CAR), also known as Capital to Risk (Weighted) Assets Ratio (CRAR),[1] is the ratio of a bank's capital to its risk. National regulators track a bank's CAR to ensure that it can absorb a reasonable amount of loss and complies with statutory Capital requirements. It is a measure of a bank's capital. It is expressed as a percentage of a bank's risk weighted credit exposures. This ratio is used to protect depositors and promote the stability and efficiency of financial systems around the world. Two types of capital are measured: tier one capital, which can absorb losses without a bank being required to cease trading, and tier two capital, which can absorb losses in the event of a winding-up and so provides a lesser degree of protection to depositors. WK)
20.04.2015	13:51:11	gen.	capital ratio	превышение величины чистых активов над величиной уставного капитала
20.04.2015	13:43:46	gen.	asset/liability ratio	соотношение активов и обязательств
20.04.2015	13:41:14	gen.	procedure for	положение о порядке
20.04.2015	13:39:50	gen.	regulatory ratio	нормативное соотношение (The regulatory ratio, a measure of a bank's ability to endure stress and market shocks, stood at 10.6 percent as of end-March. | the Tier 1 regulatory ratio, which excludes Tier 2 capital from the numerator | with banks having to meet at minimum a regulatory ratio of 100 percent beginning 2018.)
20.04.2015	13:34:48	gen.	solvency margin ratio	превышение фактического размера маржи платёжеспособности по сравнению с размером нормативной маржи платёжеспособности (IRDA of India has set a working Solvency Margin Ratio (Ratio of Actual Solvency Margin to the Required Solvency Margin) of 1.5 for all insurers. превышение фактического размера маржи платежеспособности не менее чем на 30% по сравнению с размером нормативной маржи платежеспособности = a solvency margin ratio of 1.3 or higher)
20.04.2015	13:33:13	gen.	actual solvency margin	фактический размер маржи платёжеспособности (So actual solvency margin must be greater than the required solvency margin.)
20.04.2015	13:26:53	gen.	enabling	обеспечение способности
20.04.2015	13:26:26	gen.	going concern	непрерывно действующее предприятие
20.04.2015	13:19:34	gen.	bond interest rates	процентные ставки по облигациям
20.04.2015	13:13:14	gen.	reskilling	профессиональная переподготовка (the process of teaching workers the skills that they need for a new or different job, especially when they do not have a job. MED)
20.04.2015	13:11:10	gen.	backchannel	задний вход (1A secondary or covert route for the passage of information: the agency offered a reliable backchannel to Washington [AS MODIFIER]: backchannel briefings MORE EXAMPLE SENTENCES Secret White House backchannels (discovered from recently released White House tapes) are used to support the book's contention. In a sense, he is right that backchannels always exist and always will. A friend calls my weblog ‘the backchannel to my brain', and in a way, it is. 2 Psychology A sound or gesture made to give continuity to a conversation by a person who is listening to another. EXAMPLE SENTENCES Amongst these are what have been characterised in the literature as backchannels, minimal response or receipt tokens, and include items such as Yeah, Oh, Right, and Great. OD)
20.04.2015	13:09:42	gen.	through a back channel	с заднего входа
20.04.2015	13:07:40	gen.	back channel	задний вход (A means by which actions, especially in government and diplomacy, are carried out secretly rather than through regular avenues of communication. AHD)
20.04.2015	11:59:52	gen.	in the former case	в первом случае (из двух)
20.04.2015	11:46:31	gen.	incurred losses	состоявшиеся убытки (The total amount of paid claims and loss reserves associated with a particular time period, usually a policy year. It does not ordinarily include incurred but not reported (IBNR) losses. irmi.com)
20.04.2015	11:44:19	gen.	undiscounted	недисконтированный (not discounted 2007 January 4, Andrew Adam Newman, "Catch the Next Chapter on Your iPod (It's Even Cheaper)", New York Times: Audible's full-price version of "The Audacity of Hope" by Barack Obama costs $20.97 (although various discounts are available), while the CD version retails for $29.95; undiscounted, unabridged versions of Michael Crichton 's "Next" are $34.97 by download and $49.95 on CD. WT)
20.04.2015	11:38:31	gen.	due dates	сроки погашения (Analysis of due dates of assets and liabilities.)
20.04.2015	11:35:19	gen.	liquidity risk	риск утраты ликвидности (1) The risk, in lending operations, that an investment cannot be liquidated during its life without significant costs. 2) The risk that markets will not exist for certain transactions or that they can only be executed with delay and wide margins. OF&B. Probability of loss arising from a situation where (1) there will not be enough cash and/or cash equivalents to meet the needs of depositors and borrowers, (2) sale of illiquid assets will yield less than their fair value, or (3) illiquid assets will not be sold at the desired time due to lack of buyers. Use liquidity risk in a sentence As a result, the Group may be exposed to significant liquidity risk. Source: Fundswire: Kubera Cross-Border | Annual Results for the year ended 31 December 2012 | RNS Announcements | FE Trustnet If this is the case, the liquidity risk could be material, even with current cash resources. Source: Rambler's Second Quarter Results 2013 Realises Maiden Net Profit – Page 10 – HispanicBusiness.com In extreme circumstances, the Group could be exposed to liquidity risk in its unit-linked funds. Source: Phoenix Group Holdings – 2012 Annual Results | Phoenix Grp Hldgs (PHNX) | RNS Company Announcements | Equities | FE Trustnet Read more: businessdictionary.com)
20.04.2015	11:24:06	gen.	what follows is	далее представлен (What follows is a more or less random gathering of suggestions for improving your writing.)
20.04.2015	11:10:31	gen.	forex market rate	рыночный курс валют (The forex market rate is based on actual quotes, not bank estimates (or the promise of sushi). Though, two of the trader sources told Bloomberg ...)
20.04.2015	11:06:35	gen.	effect on the capital	эффект на капитал (If a retiring partner withdraws cash or other assets equal to the credit balance of his capital account, the transaction will have no effect on the capital of the remaining partners.)
20.04.2015	10:56:55	gen.	equity instruments	долевые финансовые инструменты (Document that serves as a legally enforceable evidence of the right of ownership in a firm, such as a share certificate (stock certificate). See also debt instrument and financial instrument. Use equity instrument in a sentence Direxion Monthly Small Cap Bull 2X (DXRLX) invests a large share of its assets in equity instruments. Source: Top 5 Best Performing Small Cap Mutual Funds Year to Date – Yahoo! Finance Read more: businessdictionary.com)
20.04.2015	10:32:16	gen.	CCC	ССС (1. A credit rating used by the S&P and Fitch credit agencies for long-term bonds and some other investments. It is equivalent to the CAA rating used by Moody's. A CCC rating represents an extremely high risk bond or investment; banks are not allowed to invest in CCC rated bonds. CCC bonds are junk bonds. 2. Cash conversion cycle. The time between an expenditure of money to make a product and the collection of accounts receivable from the sale of that product. Obviously, a shorter cash conversion cycle is preferable. A longer cash conversion cycle may indicate a current or potential problem with cash flow. Farlex Financial Dictionary. © 2012)
20.04.2015	10:29:48	gen.	B rating	в значительной степени спекулятивный рейтинг (A bond rating assigned to a moderately speculative debt instrument. A B rating reflects an opinion that the issuer has the current capacity to meet its debt obligations but faces more solvency risk than a BB-rated issue and less than a B-rated issue if business, financial, or economic conditions change measurably. Bond investors rely on bond ratings from organizations like Standard & Poor's, Moody's Investors Service, and Fitch Ratings to evaluate the default risk associated with both corporate bonds and municipal bonds. Compare to AAA Rating, BB Rating, B Rating; Junk Bond. Read more: investorwords.com)
20.04.2015	10:26:15	gen.	junk category	спекулятивная категория (Pinning the blame on Nokia's slumping sales, S&P has downgraded the company's credit rating to the junk category.)
20.04.2015	10:24:32	gen.	junk rating	спекулятивный рейтинг (Standard & Poor's assigned a junk rating to Twitter's debt on Thursday, saying the company had a "fair" risk profile.)
20.04.2015	10:19:49	gen.	high degree of creditworthiness	очень высокая кредитоспособность
20.04.2015	10:18:33	gen.	exceptional degree of creditworthiness	наивысший уровень кредитоспособности
20.04.2015	10:17:10	bank.	AAA	наивысший уровень кредитоспособности
20.04.2015	10:16:22	gen.	highest credit rating	наивысший уровень кредитоспособности
20.04.2015	10:16:09	gen.	credit rating	уровень кредитоспособности
20.04.2015	10:12:27	gen.	rating criteria	принципы соответствия рейтингу (Fitch Ratings : Criteria Reports. Global Insurance Rating Criteria and Sector Credit Factors ... 10 Apr 2015. Rating Criteria for US Auto Loan ABS. Sector Specific ...)
20.04.2015	10:08:38	gen.	financial-strength ratings	рейтинги финансовой устойчивости (Unlike other NRSROs like Standard & Poor's, Moody's, and Fitch Ratings, whose ratings focus on the business sector, A.M. Best historically has focused exclusively on the insurance marketplace. A.M. Best issues financial-strength ratings measuring insurance companies' ability to pay claims. WK)
20.04.2015	10:02:52	gen.	unimpaired	не являющийся обесцененным (активы, которые не являются (не являющиеся) обесцененными = unimpaired assets. ... banking sector, initiating by end-March 2005 the sale of at least 50 percent of the unimpaired assets, and by end-June 2005 all remaining unimpaired assets. | ... the method of recognising income on unimpaired assets, including interest recognition, the recognition of premiums or discounts on assets acquired from third ...)

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