operating surplus

operating surplus
прибыль и приравненные к ней доходы (в СНС) ;

Англо-Русский словарь финансовых терминов. 2000.

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  • Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… …   Wikipedia

  • Gross operating surplus — (GOS) is the surplus due to owners of incorporated businesses. Often called profits, although only a subset of total costs are subtracted from gross output to calculate the GOS.Essentially it is sales less the cost of intermediate goods and… …   Wikipedia

  • Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… …   Wikipedia

  • Surplus — may refer to:* budget surplus, the opposite of a budget deficit * in economics, economic surplus (including producer surplus and consumer surplus), and capital surplus * an excess of production or supply over demand (see supply and demand) *… …   Wikipedia

  • Surplus product — Part of a series on Marxism …   Wikipedia

  • operating profit — surplus of income that is larger than expenses incurred (Accounting) …   English contemporary dictionary

  • Surplus note — A Surplus note is a bond like instrument issued by an insurance company. These securities are subordinated obligations, and fall at the very bottom of the operating insurance company s capital structure. They are issued primarily by mutual… …   Wikipedia

  • Clean surplus accounting — method provides elements of a forecasting model that gives price as a function of earnings, expected returns, and change in book value.[1][2] Clean surplus accounting is calculated by not including transactions with shareholders (such as… …   Wikipedia

  • Colonial surplus — A colonial surplus is a way of measuring the effects of the relationship between colony and metropolis. A colony, in the sense of a region being ruled by a foreign overseas power, was in a different position from that of an independent country.… …   Wikipedia

  • Adjusted Surplus — The surplus (assets minus liabilities) of an insurance company that differs from the company s statutory surplus due to adjustments. It is calculated by taking the statutory surplus plus the Interest Maintenance Reserve and Asset Valuation… …   Investment dictionary

  • New Zealand — New Zealander. /zee leuhnd/ a country in the S Pacific, SE of Australia, consisting of North Island, South Island, and adjacent small islands: a member of the Commonwealth of Nations. 3,587,275; 103,416 sq. mi. (267,845 sq. km). Cap.: Wellington …   Universalium


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