- sinking fund payments
- отчисления в фонд погашения
English-russian accounting dictionary. 2014.
sinking fund payments
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Sinking fund — Historical ContextA Sinking Fund was a device used in Great Britain in the 18th century to reduce national debt. While used by Robert Walpole in 1716 and effectively in the 1720s and early 1730s, it originated in the commercial tax syndicates of… … Wikipedia
sinking fund — Cash set aside under restricted conditions as required by the terms of certain types of debt. See sinking fund bonds ( sinkers). American Banker Glossary A fund to which money is added on a regular basis that is used to ensure investor confidence … Financial and business terms
sinking fund — a fund to extinguish an indebtedness, usually a bond issue. [1715 25] * * * Fund set aside by a corporation or government agency for the purpose of periodically redeeming bonds, debentures, and preferred stocks. The fund is accumulated from… … Universalium
Sinking Fund — A means of repaying funds that were borrowed through a bond issue. The issuer makes periodic payments to a trustee who retires part of the issue by purchasing the bonds in the open market. Rather than the issuer repaying the entire principal of a … Investment dictionary
sinking fund — /ˈsɪŋkɪŋ fʌnd / (say singking fund) noun a fund into which regular payments are made, either for the purpose of liquidating a debt by degrees, or for meeting future commitments …
fund — A fiscal and accounting entity with a self balancing set of accounts in which cash and other financial resources, all related liabilities and residual equities, or balances, and charges therein, are recorded and segregated to carry on specific… … Financial and business terms
Consolidated Fund — or the Consolidated Revenue Fund is the term used for the main bank account of the government in many of the countries in the Commonwealth of Nations. Contents 1 Establishment 1.1 Earlier funds 1.2 Ireland s Consolidated Fund … Wikipedia
Debt service coverage ratio — The debt service coverage ratio (DSCR), also known as debt coverage ratio, is the ratio of cash available for debt servicing to interest, principal and lease payments. It is a popular benchmark used in the measurement of an entity s (person or… … Wikipedia
Debt-Service Coverage Ratio - DSCR — In corporate finance, it is the amount of cash flow available to meet annual interest and principal payments on debt, including sinking fund payments. In government finance, it is the amount of export earnings needed to meet annual interest and… … Investment dictionary
service — ser·vice 1 n 1: the act of delivering to or informing someone of a writ, summons, or other notice as prescribed by law after service of process see also notice by publication at notice, s … Law dictionary
debt service — noun : the amount of interest and sinking fund payments due annually on long term debt * * * debt servicing. the amount set aside annually in a fund to pay the interest and the part of the principal due on a debt. * * * debt service, the total… … Useful english dictionary
