abort fee

accelerated depreciation
accept deposits
accepted receivable
accident insurance
accidental contract
accompanying
accounted for
accounting balance
accounting convention
accounting date
accounting depreciation quota
accounting documents
accounting entries
accounting for banking operations
accounting for cash flow
accounting for construction contracts
accounting for depreciations
accounting for environmental costs
accounting for events ocurring after the balance sheet date
accounting for extraordinary items
accounting for Government grants and Government assistance
accounting for grants
accounting for investments
accounting for leases
accounting for production and delivery costs
accounting for profit tax
accounting for research and development activities
accounting for taxes on income
accounting for the effect of changes in foreign exchange rates
accounting for VAT
accounting period=reporting period
accounting records
accounts for payments and receipts
accounts for upkeep of dependents of employees abroad
accounts payable on demand
accounts receivable or payable to cedant
accounts receivable/payable
accounts receivable/payable with banks (also: balances and transactions with banks)
accounts reclassified
accounts with the International Monetary Fund
accounts with the World Bank
accrual accounting concept; accrual method
accrual basis
accruals
accrue provisions
accrued expenses
accrued income
accumulated depreciation
acid-test ratio

acounting policy
acquirer
acquisition cost
acreditation
acting (General) Manager
acting in good faith
actions of repeal
active capital
acts of God
actual capital
actual cash value (ACV)
actuarial methods
added value
addition at negotiation
additional capital; additional equity
additional materials
additional reserves
additional tuning
additionally accrued provisions
address of management
adequate level of assurance
adjucation order; receiving order; writ of execution
adjust
adjust for the diminution of current market price
adjusted for noted errors
adjusting entries
adjustment table
adjustments
adjustments and provisions to reduce assets to their estimated recoverable amount
administrative case
administrative penal provisions
administrator
advance
advance payments
advanced capital
advances for special assignments
advances from customers
advances received
advances to employees
advances to suppliers
adversly affected
advisory partner
against reserves
aggregated information
aging analysis
agreed upon procedures
agriculture and forestry
Air Traffic Service Authorities
all deadlines set forth herein will be ammended to a mutually agreed upon timetable
alleviate
allocate
allocated amount

allocation of provisions
all-out construction
allowance
amortization (intangible assets)
amortization of goodwill
amortization of intangible fixed assets
amount of interest capitalized in the cost of stocks
amount of investment
amount overdue
amounts deducted from employees salaries for low quality output
amounts due
amounts falling due
amounts/accounts payable
analytical and limited substantive reviews
annual financial statements in a simplified form
annuity insurance
annule books
anticipate
appeal
application software
apply for credit
appropriateness
approval authority
arbitration cases
as at December 31, 1999
as holding the Presidency
as of/ fromdate
assented shares/stock
assessed and accounted for
assessment of the loan performance
assessment/evaluation
asset conversion
asset impaired
assets in course of construction
assets not in use
assets pledged as collateral
assets under construction
assignee
assignor
assumptions
at a base
at cost
at lower of cost and market value
at maturity
at the expense of
at the rate of exchange ruling on the date
attracted capital
attribute to
audit approach
audit area
audit partner
audit trail

auditors
authorization
authorized capital (also: nominal, opening, ownership, statutory)
authorized share capital
authorized to manage
auxiliary activities
auxiliary books
auxilliary/supporting activity
available (also: disposable) capital
background (proposal)
background information
balance
balance of principal
balance off
balance sheet
balance sheet accrued interest
balance sheet item
balance transfer
ban on accruing interest upon interest
bank capital
bank charges
bank collection
bank documentary collection
bank evaluation in privatization procedure
bank payment order
bank reconciliation
bank regulations
bank transactions
bank transfer
banking operations
bankruptcy
bankruptcy estate
base interest rate
basic earning
basic materials
basis of preparation of the financial statements
bear interest
bearer shares
bench mark
benchmarking
benefits
benefits and welfare
benefits foregone
benefits to clients
BGN current accounts
BGN current accounts of budget enterprises
BGN demand deposits
BGN equivalent
BGN savings deposits
BGN special accounts
bid bonds
bidding documentation

bill of exchange
billing
binding force of proposal
block of shares
boarding expenses
bodily injury
bonds and debentures
bonds are stated at the amortized cost
bonus
bonus stock
book entry manner
book entry registered securities
book profit
books of chronological and systematic accounts
books of income and expenses
borrower
borrowing costs
brand name
break down
breakdown
bring an action against s.o. / take proceedings against s.o.
brokerage
BSE
buildings
Buildings, land, forest, perennial
Bulgarian Industrial Association
bullion and gems
business activity through a base
business activity through a permanent establishment
business expenses
business frustration
business operations
business relations
by type of expense
calculation of the instalments
capital
capital base
capital development costs
capital expenditure grants
capital intensity
capital investments
capital stock
carried at cost
carried at cost of acquisition
carried at market value
carry forward
carrying amount/value; book value
case
case is up before court
cash
cash against documents
cash and amounts due from banks

cash and cash equivalents

cash at bank in Bulgarian leva
cash at bank in foreign currencies
cash basis for recognition of income
cash flow from operating activities
cash in budget accounts in Bulgarian leva
cash in extra budget accounts in Bulgarian leva
cash in extra budget accounts in foreign currency
cash in fund-raising accounts in Bulgarian leva
cash in fund-raising accounts in foreign currency
cash in hand
cash in hand & at bank
cash in hand & at bank in foreign currency
cash in hand in Bulgarian leva
cash in hand in foreign currencies
cash loan contract
cash of State Budget-financed enterprises
cash on hand
cash on hand (in the safe)
cash register
cash register receipt
cash, nostros and balances with the Central Bank
cashier
cashless payment
caution
caveat (enter/put in)
cease
ceding receivables
CEO /Chief Executive Officer/
certificate for current status
Certified Public Accountant
cession receivables
CFCU /Central Finance and Contract Unit/
challenge the price
change in operating assets
change in value of stocks
changes in operating assts
changes in operating liabilities
charge
charged reserves
charging
chart of accounts
chattels
check lists
cheques
chief actuery's report
chief legal advisor
circumvent
citizen; physical person
civil (third party) liability insurance related to the possession and use of aircraft
civil (third party) liability insurance related to the possession and use of motor vehicles
civil (third party) liability insurance related to the possession and use of ships

civil contract
civil division
Civil procedure code
claim submission
claimant
claims against employees
claims against employees for shortages
claims against suppliers
claims incurred
claims outstanding reserve
clains outstanding
clams handling expenses
clearance
clerical error
client/bailor
close the annual accounts
closed-end investment company
closing balance
closing of account
closing price
closing rate of exchange
coefficent of profitability of assets
coefficient of general, quick, immediate, absolute liquidity
coefficient of profitability of borrowings
coefficient of profitability of equity
coefficient of profitability of income from sales
co-insurance
co-insuring
collateral
collateral margin
collect and summarize information
collectability of loans
collection
collective labour agreement
collusion
combination lock
come into force retroactively as from
commensurate
Commerce Act
commercial bank
commercial credit (credit against goods)
commercial lien
commercial pledge
commercial security
commercial transactions
Commission on Securities and Stock Exchanges
commissions
commissions paid
commitments and contingencies
Commodity Exchange
Commonwealth of Independent States (CIS)
communication devices

communication lines
companies
company operations
Company register
company's capital
comparability between income and expenses
comparable uncontrolled prices
comparative financial statements and all other comparative financial information
compensating balance arrangements
compensation (also:default; forfeit;penalty; liquidated damages)
compensation and benefits
compensatory bill/certificate
compensatory bond
competent bodies
compilation
compilation report
composition of loan portfolio
compounded interest
compounding
computers and communications network
computing of excise flat amounts
concealed partnership
concession rights
conclusion of commercial transaction
concurrently
configure
connected accounts
conservator
consideration
consignment note
consignor
consistency/consecutively
consistent with the best practicies of the industry
consolidation of financial statements
constant capital (net assets)
constituent meeting
constitute
construction
construction of tangible fixed assets in progress
consumables
consumer prices
contingencies
contingencies and events after the balance sheet date
contingency plan
contingent liabilities
contingent liabilities
contingent liabilities
contingent loss
contingent receivables
continuous posting
contract for bank credit
contract for bank safe deposit box

contract for commodity control

contract for current account
contracted value
contracting party
contractor
contractual loan
contribution in kind
contribution of a right for the creation or transfer
control
controlling interest
conversion
conversion of accounts
convert shares into stock
cooperatives
copy abstract
core deposit base
corporate income tax
corporate shares
correction of fundamental errors
correspondence between opening and closing balance sheets
corroborate
corroborative
cost benefit analysis
cost of hired services
cost of insurance transactions
cost of materials
cost of production; production costs
cost of sales
cost of self-constructed or liquidated fixed assets
cost of the merchandise and livestock purchased and sold
cost price
counter receivables
counterparty
court claims
court of first instance / lower court
court of jurisdiction
court of second instance
court penal
court receivables
court ruling
covenants
cover liabilities
credentials
credit activity
credit committee (in a bank)
credit insurance
credit line
credit note
credit the account
credit to income
creditability
creditor; lender

creditors' committee
creditworthy
criterion
cross payments
cross trades
cross-reference
cumulative index
current account
current account balances
current account contract
current assets
current liabilities
current period result (profit or loss)
current period result unadjusted for tax purposes
current position
current ratio
current tax
current year loss
current year profit
current year profit and loss
custodian of the property
custody service
customers
customers accounts and related accounts
customers under special terms
customers under trade credit terms
customers under trade credit terms in foreign currency
customs clearance
customs office
cut down staff
daily allowance
damages
data processing
date of hearing
date of lending
date of maturity according to contract
date of occurrence
day-to-day activity
deal with foreign currency
dealing
dealing profits
dealings
debenture capital
debenture loans; debentures
debit/credit an account
debt
debt against property
debt capital instrument
debt equity swap
debt securities
debtors/placements/receivables
debts written off

decline of prices
declining balance depreciation method
decrease in accordance with the Bulgarian Tax Legislation
decrease of financial result
decrease of finished goods, work in progress and deferred expenses
decrease of life insurance premium provisions
decreeing a general attachment
deduct
deductible temporary differences
deductibles
default
defendant
deferral of interest or principal payments
deferred acquisition costs (DAC)
deferred expenses
deferred financial expenses
deferred financial income
deferred income
deferred loans
deferred premium
deferred tax assets
deferred tax liabilities
deferred taxes
deferred taxes payable
demand deposits
dematerialized shares by name
deminution
denominated
denominated in (BGN, USD )
departure from requirements
deposit balances maintained with the bank
deposit in public warehouse
deposit taking institutions
depositor
depositors
deposits
deposits from customers
deposits in Bulgarian leva
deposits in goreign currency
deposits received
deposits received in accounts for housing construction
deposits received in Bulgarian leva in financial institutions
Deposits received in foreign currency in financial institutions
depreciation (of tangible assets)
depreciation accounting
depreciation and amortization
depreciation charge
depreciation charges
depreciation methods: 1)straight line; 2)reducing balance; 3) unit of producton
depreciation methods: 2) non-linear methods for depreciation - 2.2. Progressive non-linear method
depreciation methods: 2) non-linear methods for depreciation-2.1. Declining balance non-linera methods; 2.1.1. Reducing balan
depreciation of tangible fixed assets

depreciation on idle assets

depreciation rate
depreciation schedule
depreciation/amortisation/revaluation
derive
detailed account
determination of price
developer
devisee
diminution in value/diminishing in value/ make or become less
direct claim
direct costs/directly attributable costs
direct tax liabilities
Director
disability
disbursed amount
disbursed loan
disbursment
disclaimer
disclosed depreciation
disclosure
disclosure of related parties and transactions with them
discontinue operations
discontinuing activities
discount securities
discounted cash flow
discounts allowed to reinsurers on general/life insurances
discretion
dispatched goods
dispatched goods and completed jobs
dispatched materials and goods
disposal (fixed assets)
disposal of tangible fixed assets
disposal/purchases of equity investments
dissolution/winding-up/liquidation
distortion
distraint
distrait upon (distrain v)
distribution
district courts
dividend in arrears
divident per share
dividents in arrears
Division
division/partitition
divulge
document flow; document turnover
documentary motivation of the business transactions
documentation of transactions
documents of title
donations
double entry accounting

doubtful and bad debts

doubtful exposures
doubtful loans
drafts/notes
due care
due care requirement
due dilligence
EAR/CAR engineering all risk and constructional risk
early claim
earned income
earned premium
earnest money
earnings per share
effective from (date) and beyond
effective July 1 '97 a new law on the Bulgarian National Bank was introduced in Bulgaria
effects of changes in foreign currency rates
efficiency ratio
effluxion of time
electricity carriers
element in the report
emerging markets
emissions
employed capital
employee benefits; staff costs; personnel expenses
employees and shareholders
employees benefits
encroach (upon one's rights)
endorse
endorsement of writ
enforcement
enforcement action
enforcement measures
engross
enhence
enlargement process
enrolment
entertainment
entitled to
entry
equalized installment
equity
equity / share capital
equity capital
equity investment
equity method of accounting
equity per share
equity statement
equity; share capital paid in
errors and departures from Bulgarian statutory accounting regulations
establish
establish a pledge on
estimate (not: forecast)

eurobonds
European Credit Transfer System
events
events of default
examination
exchange gains
exchange losss
excise duties and payables to ministries
exclusive economic zone
exclusive right
execute payment order
executive summary
executory officer
exempt from income tax
exhibit
expected useful life
expedience
expense items
expense recognition
expenses
expenses accounts
expenses by functions
expenses by type
expenses covered by the Budget
expenses for banking activity
expenses for commercial activity
expenses for insurance and indemnities
expenses for insurance commissions
expenses for insurance reserves
expenses for manufacturing
expenses for participation in the result
expenses for passive insurance
expenses for premiums conceded to reinsurance companies
expenses for provisioning of risk assets
expenses for released reserves for passive reinsurance
expenses for supporting activity
expenses for transport activity
expenses not covered by the Budget
expenses not supported by documents
expenses of courts
expenses of local budgets
expenses of ministries and state administration
expenses of regional administration
expenses on insurance payments for direct insurance
expenses related to construction in progress and liquidation of fixed assets
expert
expiration of validity
explanatory notes
export of goods
express
extend loan term
extended funds

extension of loans
extra budgetary revenue
extraordinary expenses
extraordinary income
extraordinary items
face value
fair value
family insurance
feasibility study
feasibility study costs
fee and commission income, net
fees
fees
fictitious (also: property) capital
field work (auditing)
file an application
file cancellation claim
file interroation
finance lease
financial activity
Financial Advisory Services
financial assets accounts
financial assets not owned by the enterprise
financial duress
financial expenses
financial income
financial institution
financial leverage ratio
financial long-term assets
financial position/standing
financial recovery
financial reporting
financial reporting of joint ventures and jointly controlled operations
financial result
financial statements
financial statements of insurance companies
financial year end
financing (grants and subsidies)
financing gap
financing recognized as income in the current period, subsidies inclusive
findings
fines and indemnities received / write offs
fines and penalties
fines and penalties paid
fines and penalties received
fines received
finished goods
fire and natural disasters insurance
First/Second instance pending
first-in, first-out (value of outflow of stocks)
first-year premium
fiscal year

fixed assets
fixed assets in progress
fixed assets register/inventory book
fixed capital
fixtures and fittings
flat discount
flight (also: refugee) capital
force majeure
foreclosure
foreclosure court case
foreign and local correspondents
foreign correspondents
foreign currency budget accounts of budget enterprises
foreign currency clients accounts
foreign currency current accounts
foreign currency current accounts of budget enterprises
foreign currency demand deposits
foreign currency loans to foreign persons
foreign currency payments and receipts
foreign currency savings deposits
foreign currency special accounts
foreign currency translation differences
foreign entities
foreign exchange gains
foreign exchange holdings
foreign exchange losses
foreign exchange rate gains
forensic services
forgiven amounts owed to creditors
formation of a company
forward contracts
forwarding contract
freeze
fringe
front running
fuel
fuel and energy inputs
full license
fully disbursed/fully repaid
fundamental errors
funds
furnish information
GAAP
gain
gain an insight to
gain from dealing securities
gain on net monetary position
gains arising as a result of dealing in foreign currencies
gains arising as a result of dealing securities
gains on the sale of securities
gains/(losses) arising from dealing in foreign currencies, net
gains/(losses) arising from dealing securities

gap analysis
garbage collection fee
gearing
general administrative expenses
general administrative expenses
general civil (third party) liability insurance
general insurance paid
general insurance provisions
general insurance; non-life insurance
general ledger
General Manager
general partnership
general provisions
general purchasing power
general reservs shall be allocated from post-tax profits
generating capacity
give correct idea
going concern
goods and packaging
goods at stock; goods hold at stock; available goods at stock; stock of goods
goods for reprocessing, additional processing and storing
goods for resale
goods for resale in store
goods on consignment
goods pledged as collateral
goodwill
government bonds
government grants for curreent operations
government grants related to fixed assets
government securities
grant a loan
grant license
grants
grants for working capital needs
grave irregularities
grooming
gross
gross margin
groundlessness
group
growth of sales
guarantee
guarantee fund charges
guarantees against loans in foreign currency
guarantees against secured company credit received by enterprises
guarantees against unsecured company credit received by enterprises
guarantees in foreign currency
guarantees in foreign currency
guarantees on promisory notes
guide
guilt-edged securities
hardware platform flexibility

healthcare
hereinafter
high liquid assets
hired services
hired services / subcontractors
historical cost
historical cost convention
hold harmless
hold on hire purchase
holding deed
housing cooperatives
housing real estate
hyperinflation restatement
identified
idle (also: unemployed) capital
immaterial/material damage
immediate execution
immediate risk
imminent
impairment of assets
implementation
implementing organization
implication
implicit
importer's mark up
in due course
in proportion to
inadmissibility
inaugurate
incidental costs
included in income
income
income & expense items
income earned from investments in other businesses of it, dividents earned
income on investments
income statement
income tax
incorporated mortgage
incorporation
incorporation account
incorporation and expansion costs
in-court and judged receivables
increase in carrying amount of trade investments
increase in the stock of production
increase in weight and number of livestock
increase/decrease of deferred income
increment
incremental borrowing rate
incumbent operator
incurred claims
indemnity
indemnity; remedy

independence of the different reporting periods

independent appraiser
index of consumer goods
indicative offers
indirect ownership
individual accounting unit
indivisibility
industrial capital
inflow (cash) from basic activity
infusion
inherent nature
injunction
in-kind / non-monetary contributions
in-kind commercial discount
in-kind contribution
inquiry
inside information
insider
insider trading
insolvency
Institute of Bulgarian National Statistics
insurable amount
insurance
insurance claim
insurance event
insurance indemnity
insurance instalments
insurance of aircraft
insurance of children
insurance of damage to property
insurance of goods in transit
insurance of land vehicles, excluding rail vehicles
insurance of miscelaneous financial losses
insurance of rail vehicles
insurance of ships
insurance period
insurance policy
insurance premium
insurance premiums received
insurance receivables
insurance reserves
insurance technical (special) provisions
intangible fixed assets
intangible fixed assets
integrated database
interbank placements
intercompany accounts
interdiction
interest bearing securities
interest coverage
interest earned
interest expenses

interest income
interest on deposits with financial institutions
interest on loans granted
interest payable
interest payable and receivable
interest rate
interest rate margin
interest receivable
interest set by law
interests in local companies
interests on performing loans
intergovernmental agreements
interim certificate
interim financial statements
intermediaries
international agreements
introduction
inventories not owned by the enterprise
inventory
inventory accounts
investment in equity securities
investment property
investment reserves
investments in other businesses
investments in securities not registered at the stock exchange
investments in securities registered at the stock exchange
invite offers
inward (insurance)
inwards/outward reinsurance
IPO
irregular premium
issuance
issuance of equvalent copies
issuance of share capital
issue and demand
issue price
issued capital
issuer
it is not off-set against technical provisions
joint stock company
Joint Surveillance Steering Committee
jointly and severally
joint-venture
judical system
juristic person; corporate body
justified claim
keeping a commercial register
labor cost
labour accident
labour cost
labour dispute
Labour Legislation

lands, forests and perennials

lapse
lapse premium
large scale construction
last-in, first-out (value of outflow of stocks)
Law on registered pledges
Law on Securities, Stock Exchange and Investment Companies
law suit
lay a claim against/bring a suit against
lead manager on the assignment
lead partner
leasehold improvements
ledger
legal costs
legal expenses insurance
legal grounds
legal proceedings
legal tender
legal value
legalize; legitimate; legitimize
legatee
legitimacy
legitimacy and expedience
letter of credit
letters of credit in Bulgarian leva
letters of credit in foreign currencies
level of cumulative index for the yearend
leverage/gearing
liabilities not connected with the business activities
liabilities not related to the business activities
liabilities under repurchase agreements
liability for damages
liability for damages caused by
liability for losses and damages
life insurance
life insurance provisions
limitation
limitation of actions
limitation time periods
limited liability company
limited partnership
limited real rights on immovable property (real estate)
liquidation expenses
list of new loans granted
listings
litigant
litigation
litigations and writs
livestock
loan book/loan portfolio
loan files
loan loss provision

loan loss provisions and other provisions (charge)/release

loan substitute
loans (classification): 1) Pass; 2) Watch; 3) Substandard; 4) Doubtful; 5) Loss
loans and advances to customers
loans and advances to other customers
loans are returned to the accrual basis
loans denominated in leva/foreigh currency
loans extended to third parties
loans for export of goods
loans for government-funded export
loans for purchase of foreign currency
loans in Bulgarian leva
loans in foreign currency
loans past due; loans overdue
loans received (borrowings)
loans repaid
loans to enterprises for import of goods
loans to enterprises for working capital
loans to individuals
loans to individuals for current needs
loans to private farms
loans to related parties
loas to the State Budget
local correspondents
local currency returns
lodge/make a complaint against s.o. with the court
long-term amounts payable
long-term business provisions
long-term financial assets
long-term investments in related enterprises and minority participation
long-term investments in subsidiaries
long-term loans
long-term loans
long-term loans in Bulgarian leva
long-term loans in foreign currency
long-term technical reserves
long-term treasury bonds (ZUNK)
loss
loss development
loss not covered
loss reserve
losses arising as a result of dealing in foreign currencies
losses arising as a result of dealing securities
losses on investments in securities
losses paid
lost by limitation
low value items
machines and equipment
main activities (core function)
main heading
maintain
maintain accounting records

major repairs
majority participation
make demands
management buy out team/company
Management Consultancy
Management Information System (MIS)
management letter
management of securities
management representation letter
Managing Partner
mandate
manner of evaluation
manufacturing
manufacturing company; business enterprise
manufacturing equipment
margin accounts
mark up
market value
market value below cost
market watch
marketable
marketable equity securities
marketable securities
marriage insurance
mass of insolvency
Mass Privatization Auction Center
matching concept
matching of
material and value expression
material expenses
material interest
material respects
materiality
materials for reprocessing
materials, finished goods and goods for sale
mathematical (premium) provisions for life insurance
maturing goods
maturity ladder
maturity period
measuring unit
medium term deals
merchant
merger (consolidation)
merger and acquisition
mineral deposits
minority interest
minority interest in consolidated subsidiaries
miscellaneous expenses
mitigate
modular software structure
monetary deposit
money capital

money in transfer
money transferred
monthly instalment
mortality
mortgage
mortgage encumbrance
motor own damage insurance
motor vehicles
movements in the provisions for outstanding claims
movements on bank accounts
movements on reserves
Municipal Committee
municipal tax
municipality tax payable
mutual insurance co-operatives
mutual insurances
National Audit Office
National Chart of Accounts
National Electricity Company
necessary information
negative goodwill
net assets
net book value
net capital worth
net cash flow from operating activities
net current assets
net financial expenses
net gains from dealing in foreign currencies
net interest margin
net loss
net off balances of accounts payable and receivable
net profit
net profit before corporate income tax
net profit for the period
net sales
net trade discounts
netting off with payments of a completely different nature
new business insurance
newly arise
no material legal actions initiated or pending against the company
non deductibles
non privatized
non-attendance trading
non-cash payment/cashless payment
non-due principal
non-marketable equity securities
non-monetary
non-performance
non-performing loan
non-profit project/company
non-resident suppliers
non-serviced loans

nostro accounts
not secured
notary public
notes to the financial statements
nullity of actions and transactions
object oriented
objects of taxation
obligation for notification
obsolescence
obsolete
obsolete assets
obsolete inventory
occupation (by occupation)
occupational decease
off spring and growth of animals
off-balance sheet accounts
off-balance sheet assets
off-balance sheet commitments
off-balance sheet liabilities
official capital
offsetting
on accrual basis
on the basis of
on-going
on-going accounting
on-line access mode
open / known claims
open contract
open systems client-server computing
open-end investment company
opening balance
opening balance sheet
opening position
opening/closing inventory
operating accounting system
operating expenses
operating income/operation revenu
operating profit (before underwriting expenses)
operational and accounting policies
operational lease
opportunity
order log
order of restriction
ordinary deposit
ordinary voting shares
original capital
original insurer
original maturity
originate
other assets and interest receivable
other creditors
other creditors

other debtors
other expenses
other expenses
other extraordinary expenses
other extraordinary income
other financial expenses
other financial income
other insurance expenses
other insurance revenue
other intangible fixed assets
other legislation
other loans
other loans and liabilities
other operating income/(expense)
other payments and receipts
other relevant legislation
other sales
other special provisions
other state budget and government bodies accounts
other tangible fixed assets
oustanding / overdue
out of court settlement
outflow (cash) for basic activity
outflow of stocks
outlay
out-of-pocket expenses
outsourced vendors
outsourcing
outsourcing company
outstanding
outstanding arrears
outstanding arrears of interest and principal
outstanding balance
outstanding claims provisios
outstanding guarantees
outstanding receivables
outstanding total amount
outward (insurance)
over the previous/prior year
overdrawn tax
overdue
overdue bank loans payable
overdue foreign currency loans to enterprises
overdue interest/interest in arrears
overdue loans
overdue loans to individuals
overdue payments
overdue short-term loans
overheads
overindebtedness
overinsurance
override

overrun
overstating
over-the-counter securities market
overview
own chart of accounts
own debenture bonds purchased back
own debentures bought back
own financial statement
own shares bought/purchased back
owner's account
owner's equity
packaging materials
paid-in (paid-up) capital
panel
panellist
par value
par value of share (also: face value; nominal value)
partial destruction
participating interest; participations
partition
partnership limited by shares
patents, licenses, concessions, knowhow, trademarks
pawned stock
pay a token 1 USD
pay in addition
payable to the budget
payables due
payables for participating interests
payables of commercial credits received
payables related to participation investments
payables/creditors
payment
payment of premium
payment order
payment system
payments
payments made by DSK
payroll
payroll costs
PC desktop
penalties received
penalty
penalty interest
pending amount
pending claims
pending litigation
pending payment
pension fund balances
pension reserves
performance
performance bonds
performing loans

performing principle
period of delay
period of intended reliance
permanent differences
permanent diminution of the value of each investment
permanent fall in value
permanent funds of State Budget financed enterprises
personal income taxes
personnel costs
pervasive loss of audit trail
petition
petitioner
petty cash advances
petty cash advances
physical volume and value
place of management
placements
placements with foreign banks
placements with, loans and advances to banks
plaintiff
plan events
planned budget
plant and equipment
plant and machinery
PLC /Public Limited Company/
pledge
pledge agreement on receivable
pledged as collateral
policy acquisition costs
policy limit
pooling of interest
position of the bank
positive goodwill
post to profit/income for the current year (reintegrate)
postal order
posting accounts
potential losses arising from sale and purchase commitments
powers
practically arisen
pre-defined user profile
preferred shares
preliminary agreement
premium
premium price
premium provisions
premium received
premium reserves
premiums written
prepaid expenses
prepayments
pre-tax profit
prevention of damages

primary accounting documents

primary market
prime cost/product cost/cost
principal
prior period losses
prior year retained loss
prior/preceding years
priority of content over form
private notary
pro rate method
proceedindg
proceeds
proceeds from issuance of shares
proceeds from loan drawdawn
processing
procurator
product safety
production capacity (also: plant capacity, work capacity )
production cost
production overheads
productive and draught animals
products
products from development activities
products in safekeeping
products in store
products on consignment
professional secrecy
profit and loss account
profit and loss at insolvency and liquidation
profit before taxation
profit on disposals of tangible assets
profit on opeations (trading profit)
profit on sale of property
profit tax
profit tax payable
profit/(loss) before taxation
proforma
progress payments
promisory note
promotional goods
properties held for resale
property company
property damage
protocol of findings
prototypes, models, pilot intallations
provision
provision for incurred but not reported claims
provision for loan and loss
provision for urgent and incidental expenses
provision made
provisional / contingent billing
provisions

provisions accrued on receivables

provisions accrued/allocated
provisions for liabilities and charges
provisions for off-balance liabilities
provisions for risk assets
provisions for trade receivables
prudence
public offering
purchase cost
purchase ledger (purchases daybook)
purchase recites
purchases
purport
purpose of an accounting transaction
pursuant to
qualified opinion
qualify a report
quary
quick ratio
quota (property)
raise up funds
rationale
ratios for asstes turnover
ratios for dynamics
ratios for efficiency
ratios for financial and accounting analysis
ratios for financial independence
ratios for liquidity
ratios for profitability
ratios for receivables and payables
ratios for structure
ratios for turnover of stocks
raw materials
raw materials and supplies
raw materials; stocks
raw, direct and indirect material inputs (after deducting recyclable waste) and finished components
real assets
real rate
realize investment/profit
realize profit
realized revaluation reserve of fixed assets
realized upon sale of securities
reasonable assurance
reasonableness
rebates
receipts
receipts in DSK
receivable on litigation
receivables from banks
receivables from employees related to mark-up of the cost of shortages
receivables from litigation
receivables on investments in other businesses

receivables on subscribed shares

receiver; trustee
recevables from participating interests
reclassification
reclassify
recognition
recognize
recognize liability
recognize the substance of transactions
recognized on an accrual basis
recompute
reconcile the account
reconciliation
record
record the payment
recourse action
recoverable amount
recoverable timing differences
recovered capital
recovery
redemption of loans
redemption of share capital
redemption of shares
redundances
redundant capital
refer back a case
reference
reference (information)
refinancing
refund of excise duties
refundable taxes
refute
registered capital
registered office
registered persons
Registered Pledges Act
registered share
registers
registration
regular loan
regulation
regulations
regulative/statutory interest
regulatory base
regulatory documents
reinsurance agents
reinsurance recoverable losses paid
reintegrated provisions on currency cash and nostro
reintegration of provisions into the profit
related parties
related parties disclosures
related parties trade receivables

related parties transactions

related to assets/income
relative share
released
released loan loss provisions
released reserves
reliability
remedial
remittance
remittance advice
render an opinion on the FS
renegotiated
renewal premium
reorganization plan
repay
repayment schedule
repealed regulation
replacement cost
replacement price
report as liabilities
Report on factual findings
report/state
report; reported
reported date
reported item
reporting currency
representation letter
representative expenses
representatives stores
repurchase agreement
request for proposal
required provisions
requirements
requisite of an accounting document
resale of agricultural products
resale of goods for resale
research and development costs
reselling in short-term
reserve fund
reserves
residual value
responsible to
restate
restated for any permanent diminution of the value of each investment
restated for the effects of hyperinflation
restatement of value
restricted cash
restrictions: statutory, contractual, exchange control
restructured
restructuring of the loan by discounts with respect to the common conditions for extending loans
restructuring, reduction, capitalization
results from joint operations

results of operations
retail sales
retail trade
retained earnings/profit
retained profit / loss
retained reinsurance amounts
retention of documents
retroactively
revaluation diffrences arising as a result of stolen property
revaluation reserve
revaluation surplus
revaluation uplift
revenue (income) accounts
revenue from direct insurance
revenue from insurance commissionsand fees
revenue from insurance of previous years
revenue from insurance premiums
revenue from regresses
revenue from releases insurance reserves
revenue grants
revenue recognition
reversal
reverse
reverse payment
revocation of NAS
revoke Bank's license
revolving loans
revolving underwriting facilities
right of claim
right of use
right to buy off
risk (also: venture) capital
risk exposures
risk-free collateral
risks excluded (insurance)
roll-down and forward
roll-up and forward
royalties
run on a midrange server
safe custody
safeguard
safety locking devices
safety vault
salable
salaries and wages
salaries, wages and other remuneration
sale and repurchase agreement
sale at public auction with open bidding
sale of finished products
sale of services
sale on loss
sales

sales of agricultural products

sales of construction products
sales of imported goods
sales of manufacturing products
sales of merchandise
sales of transport services
sales register (sales daybook)
sales representative
sales revenue
scope of activity
scope of work
seat
secondary accounting documents
securities
securities held for dealing purposes
security measures
self-employment insurance
self-produced materials
selling and distribution expenses
semi-finished products
semi-finished products manufactured by the enterprise
Senior Deputy Executive Managing Director
separate detailed accounts
separation
separation protocol
sequential
serviceability
set aside
set aside provisions; determine provisions
set forth
set off
set up a claim against
settlement
settlement account
settlement timing delay
settlements falling due under contracts
set-up
share (also: stock, subscribed) capital
share capital paid in
share capital subscribed receivable
share discount account
share premium
share premium account
shareholder's equity; own capital; shareholders' funds
shares
shipment confirmation
shop floor
short-term foreign currency loans to enterprises
short-term investments in securities
short-term loans
short-term loans
short-term loans to enterprises

short-term marketable securities

short-term receivables
sickness insurance
signatory states
significant
significant adjustments
significant deviations
significant influence
significant interest
significantly obsolete
single entry accounting
single premium
single trade joint-stock company
slow-moving stock
social security
social security and welfare
social security and welfare allowance expenses
social security payable
software
sole proprietor; sole trader; self-employed entrepreneur
sole signing authority on behalf of
solvency
solvent
source documents
special provision
specific provisions
stable deposit base
stake (on)
standard exposures
standard loans
standard routings
stand-by letters of credit
state and other public utilities
State Budget and extra budget revenue
State Budget expenses
State Budget revenue
State Budget revenue for distribution
state participation
State Savings Bank
stated at cost
stated under equity method
statement expenditure
statement of account
statement of claim
statement of operations
statute of limitation of tax liabilities
statutory accounts
statutory audit
statutory requirements
statutory reserves
Steering Committee
stipulate

stock of goods for resale

stock price
stock stands high
stock-in-trade
stocks
stocks, shares
stocktaking
stop-loss treaty
straight line amortization
straight-line basis
straight-line depreciation method
strive to participate
stady buildings
subdelegated legislation
sub-heading
submission of bid/offer
submit a case to court; initiate proceedings against s.o.; sue s.o.
subpara
subrogation
subrogation into the rights of the assured
subscription insurance
subsequent
subsides and grants
subsidiaries
subsidies
substance over form
substandard exposures
substantive
substantive
sub-total
success fee
succession in title
successor in title
sum insured
summarized account
sundry debtors and creditors
sundry off-balance sheet asset accounts
sundry off-balance sheet liability accounts
supervisor
supplementary information
supplier accounts and related accounts
suppliers of goods without a purchase invoice
suppliers under special terms
suppliers under trade credit terms
supplies from related parties
supply capital
supporting source documents
suretyship insurance
surplaces of other valuables
surplaces of tangible fixed assets
surplus
surplus charge

surpluses of inventories
surpluses of inventories and other valuables
surrender value (insurance)
surrenders
suspense account
suspense items
suspension of interest accrual
syllabus
synergies
system controls
system modules
take over
take stock of
tangible and intangible fixed assets not owned by the enterprise
tangible fixed assets
tangible fixed assets in progress
targeting
targeting
tax administration
tax and accounting legislation
tax assessment act
tax audit
tax base
tax concession
tax credit
tax depreciation rate
tax division (tax office)
tax effect
tax expenses
tax liabilities
tax liable persons
tax on profits/profits tax
tax payer
tax registration
tax relating to extraordinary items
tax release
tax relief
tax return
tax savings
tax subjects
taxable profit
taxable suppliers
taxation (charge)/release
technical inspection
temporary differences
temporary tax differences
tender
term
term deposit
terminal usage
terms of reference
territorial tax directorate

The bank has satisfactory title to all assets

The Company complies with all contractual agreements that could have material effect on the financial statements in the event
The company does not perform any research and development activities
the overall gross margin to sales ratio
theft and other losses of assets
there are no liens or encumbrances on the assets
thin capitalization
third parties accounts
third parties financial assets
third parties inventories
third party liability insurance
threshhold amount
through a permanent establishment
time of payment
timing differences
to the extent they are deemed collectable
toll treatment
tolling agreement
tort
total build-up area
total carrying amount
total equity
total generated by operations
trade creditors
trade debtors/receivables
Trade investments are held to protect, facilitate or further support existing business or trading relations
trade name
trade representative office
trade rival
trading time stamps
transaction
transaction team
transactions with currency valuables
transcript (of the minutes)
transcripts
transfer
transfer from reserves
transfer of profits
transfer of rights
transformation of enterprises
transformation of the financial statements
transitional and final provisions
translate
translate in accordance with IAS
translation gains
transport and communications
travel assistance
travel expenses
Treasury
treasury bonds
treasury stock
treatement of financial statements

trial balance
tripartite
true and fair picture
trustees; suppliers under commissioned or consignment sale
truthfulness
try a case
turnover
twinning (agreement)
two-tier
types of taxes
ultimately
unacceptable
unamortized sum
unappropriated profit
uncalled capital
unchallengeable receivables
uncollectable claim
uncondtional claim
unconsolidated subsidiaries
under article
under equity method
under receivership
under the purchase method
under toll agreement
underinsurance
underlying
undertaking
underwriting expenses
undistributed prior (year) period profit
undistributed profit
unearned premium provision
unemployment fund
unified registration number
unincorporated partnerships
unit of production
unmatched maturities
unmerited gain
unqualified opinion
unquoted securities
unreconciled items
unrecoverability of loans
unrecoverable loans
unregistered persons
unremitted part of those earnings
unrevocable VAT
unserviced loans
unutilized part of the loan
upgrade of assets
upon receipt
USAID
valid insurance
value added tax

value date
valuer
VAT recoverable
vehicles
vendor
verifying
versus party
vest (to vest rights in sb, to vest sb with rights)
viability
viable
voidability of incorporated company
wages and salaries
wages and salaries payable
WAN
warehouse warrant
warehousing
warranties
watch
watch exposures
weight factor
weighted average
weighted average cost for the reported period
well performing loans
wholesale
wholesale trade
whole-sale warehouses
wire payment
wire transfers
withholding tax
within the meaning of this regulation/law
without prejudice
without prejudice to the solution of the question
without qualified opinion
work in progress
work paper
working (also:current, circulating, floating, fluid, productive, rolling ) capital
working capital
workstation
writ of execution
write down of investments
write-offs for bad debts
writs
written insurance
written procedures
year end monetary rates
youg and fattening live stock

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