Sheet1

	A	B
1	??????????? ?????	?????????? ??? ??????????
2
3	abort fee	?????? ??? ?????????? ???????
4	accelerated depreciation	????????? ????????????
5	accept deposits	??????????? ??? ?????????
6	accepted receivable	??????? ????????
7	accident insurance	???????????? "???????????"
8	accidental contract	???????????? ????????
9	accompanying	??????????
10	accounted for	?????????????
11	accounting balance	??????????? ???????
12	accounting convention	??????????? ??????????
13	accounting date	??????????? ?????
14	accounting depreciation quota	??????????? ??????????????? ??????
15	accounting documents	??????????? ??????????
16	accounting entries	??????????? ???????????
17	accounting for banking operations	??????????? ??????? ??? ?????? ?? ?????????? ?????????? ???????????
18	accounting for cash flow	????????? ??? ????????? ??????
19	accounting for construction contracts	????????? ??? ??????????? ??? ??????????? ????????
20	accounting for depreciations	????????? ??? ??????????????
21	accounting for environmental costs	????????? ??? ?????????? ??? ????????? ??? ????????? ??????
22	accounting for events ocurring after the balance sheet date	????????? ??? ????????????? ????????, ?????????? ??? ?????? ??? ???????????? ??? ???????????? ?????? ?? ??? ????????, ?????????? ????? ?????? ??? ???????????? ???
23	accounting for extraordinary items	????????? ??? ????????????? ?????????
24	accounting for Government grants and Government assistance	????????? ??? ????????? ???????? ?? ????????????? ??? ????????? ??????
25	accounting for grants	????????? ??? ???????????????
26	accounting for investments	????????? ??? ?????????????
27	accounting for leases	????????? ??? ?????????  (????????????) ?????????
28	accounting for production and delivery costs	????????? ??? ?????????? ??????????????? ???????? ?? ?????????? ??? ???????????
29	accounting for profit tax	????????? ??? ??????? ?????? ??????????
30	accounting for research and development activities	????????? ??? ????????? ?? ??????????? ????????
31	accounting for taxes on income	????????? ??? ????????? ?????? ??????????
32	accounting for the effect of changes in foreign exchange rates	????????? ?????????? ??? ?????????? ??? ?????????? ????????
33	accounting for VAT	????????? ??? ??????? ?????? ??????????? ?????????
34	accounting period=reporting period	???????? ???????
35	accounting records	??????????? ???????????
36	accounts for payments and receipts	???????? ??? ????????
37	accounts for upkeep of dependents of employees abroad	???????? ??? ????????? ??? ?????????? ??? ??????????, ???????? ?? ????????
38	accounts payable on demand	??????????? ???????? ???? ??????????
39	accounts receivable or payable to cedant	???????? ???? ????????
40	accounts receivable/payable	?????????/???????????; ???????? ?? ?????? (???????)
41	accounts receivable/payable with banks (also: balances and transactions with banks)	???????? ?? ??????
42	accounts reclassified	??????????????? ???????
43	accounts with the International Monetary Fund	???????? ?? ??????????????? ???????? ?????
44	accounts with the World Bank	???????? ???? ???????????? ??????
45	accrual accounting concept; accrual method	??????????? ???????? ??? ????????????
46	accrual basis	???????? ??? ??????????????
47	accruals	?????????? ???????????
48	accrue provisions	??????????? ?????????
49	accrued expenses	?????????? ????????
50	accrued income	?????????? ????????
51	accumulated depreciation	?????????? ????????????
52	acid-test ratio	??????????? ??? ????????? ???????
53	acounting policy	??????????? ?????????
54	acquirer	???????? (??????, ???????)
55	acquisition cost	????? ??? ????????????
56	acreditation	????????????
57	acting (General) Manager	????????? ???????????
58	acting in good faith	?????????????? ?????????????
59	actions of repeal	???????????? ???????
60	active capital	???????? ????????
61	acts of God	?????????????? ????????
62	actual capital	????????????? ????????
63	actual cash value (ACV)	????????????? ?????????
64	actuarial methods	?????????? ???????
65	added value	????????? ?????????
66	addition at negotiation	??????????? ??? ?????????????
67	additional capital; additional equity	????????????? (????????) ????????
68	additional materials	????????????? ??????????
69	additional reserves	????????????? ????????
70	additional tuning	????????????? ??????????
71	additionally accrued provisions	???????????? ?????????
72	address of management	?????? ??? ???????????
73	adequate level of assurance	??????????? ??????? ??? ??????????
74	adjucation order; receiving order; writ of execution	????????????? ?????
75	adjust	??????????
76	adjust for the diminution of current market price	????????? ??? ??????????? ??? ????????????? ??? ????????? ???????? ?????
77	adjusted for noted errors	???????????? ???? ??????????? ???????
78	adjusting entries	?????????????? ???????
79	adjustment table	???????? ??? ?????????
80	adjustments	??????????????, ?????????
81	adjustments and provisions to reduce assets to their estimated recoverable amount	?????????? ??? ????????? ??? ???????? ????????????? ?????????
82	administrative case	????? ?? ???????????????? ?????????
83	administrative penal provisions	??????????????????????????? ???????????
84	administrator	???????????????????? ?????
85	advance	??????
86	advance payments	????????? ????????
87	advanced capital	?????????? ????????
88	advances for special assignments	???????? ??? ?????????? ?????  ??? ???????? ??? ??????????
89	advances from customers	???????? ??? ???????
90	advances received	????????? ???????
91	advances to employees	?????? ??? ??????????? ?????
92	advances to suppliers	??????????? ??? ???????
93	adversly affected	??????????????? ??????????
94	advisory partner	?????????? ???????????
95	against reserves	??? ??????? ??? ??????????
96	aggregated information	????????? ??????????? ??? ??????????
97	aging analysis	?????????? ???????
98	agreed upon procedures	??????????? ??????????
99	agriculture and forestry	??????? ?? ??????? ???????????
100	Air Traffic Service Authorities	????????????? "?????????? ?????????"
101	all deadlines set forth herein will be ammended to a mutually agreed upon timetable	??????? ???????? ??? ??? ????????? ????????? ???????? ?????????? ???????
102	alleviate	???????????, ???????????
103	allocate	???????? ??? ???????; ????????????
104	allocated amount	????????? ?????
105	allocation of provisions	????????? ??? ?????????
106	all-out construction	??????????? ?????????????
107	allowance	????????? (?????)
108	amortization (intangible assets)	????????????
109	amortization of goodwill	???????????? ??? ?????????? ??????????
110	amortization of intangible fixed assets	???????????? ??? ?????????????? ????????????? ???????
111	amount of interest capitalized in the cost of stocks	??????????? ??? ????????, ??????????????? ?? ???????????? ????????
112	amount of investment	??????? ??? ????????????
113	amount overdue	??????????
114	amounts deducted from employees salaries for low quality output	???????? ??? ????????????????? ??? ?????????? ??? ????????? ????? ?? ???????????????
115	amounts due	?????????? ?????
116	amounts falling due	???????? ?????
117	amounts/accounts payable	???????????
118	analytical and limited substantive reviews	??????????? ?? ??????????? ????????? ??? ?????????
119	annual financial statements in a simplified form	?????????? ?????? ??? ???????? ??????????? ??????
120	annuity insurance	??????? ????????????
121	annule books	????????? ?????????
122	anticipate	???????????, ????????
123	appeal	??????, ??????????
124	application software	????????? ????????
125	apply for credit	?????? ???????
126	appropriateness	??????????
127	approval authority	??????????? ??? ???????? ??? ????????
128	arbitration cases	??????????? ?????
129	as at December 31, 1999	???? 31.12.1999 (???????)
130	as holding the Presidency	?? ??????????? ??? ??? ??????????
131	as of/ from??date	???????? ???
132	assented shares/stock	??????????? ??????
133	assessed and accounted for	???????? ?? ?????????????
134	assessment of the loan performance	??????? ??? ??????????? ??? ??????
135	assessment/evaluation	???????
136	asset conversion	???????????? ??? ?????????
137	asset impaired	???????? ??????
138	assets in course of construction	??????? ?? ??????? ??? ???????????
139	assets not in use	?????????? ??????? ??????????? ?? ?????????? ???????
140	assets pledged as collateral	???????, ????????????? ????? ????????????
141	assets under construction	???????? ??? ???????????? ??? ??????
142	assignee	??????????????, ???????????
143	assignor	???????????
144	assumptions	??????????????
145	at a base	???? ?????
146	at cost	??? ????? ??? ????????????
147	at lower of cost and market value	???-???????? ??? ??????? ??? ???????????? ?? ?????????? ?????
148	at maturity	???? ??????????? ??? ???????
149	at the expense of	??? ??????? ???
150	at the rate of exchange ruling on the date	??? ?????? ??? ????? ??? ??????
151	attracted capital	?????????? ????????
152	attribute to ??	????????? ??? ??
153	audit approach	?????????? ???????
154	audit area	??????
155	audit partner	?????????? ??? ??????
156	audit trail	?????????? ????????????? ??? ????????????? ???????????; ?????????????? ??? ??????
157	auditors	???????????? (????????)
158	authorization	??????????, ???????????????
159	authorized capital (also: nominal, opening, ownership, statutory)	???????? ????????
160	authorized share capital	???????? ???????? ??????????? ????????
161	authorized to manage	????????? ??? ?????????? ?? ????????????? (????????????)
162	auxiliary activities	????????????? ????????
163	auxiliary books	????????????? ??????
164	auxilliary/supporting activity	????????????? ????????
165	available (also: disposable) capital	???????? (????????????, ?????????), ????????? ????????
166	background (proposal)	????????? ??? ????????????
167	background information	???????????
168	balance	??????
169	balance of principal	???????? ??? ?????????
170	balance off	??????????? (??? ?????????)
171	balance sheet	???????
172	balance sheet accrued interest	?????????? ?????????? ??????
173	balance sheet item	?????????? ?????; ?????????? ????????
174	balance transfer	???????????? ??? ???????? (??????) ??? ??????? ??? ????? ?? ?????? ??????
175	ban on accruing interest upon interest	???????? ??? ???????????? ??? ?????? ?????? ??????
176	bank capital	??????? ????????
177	bank charges	???????? ?????????
178	bank collection	???????? ???????
179	bank documentary collection	???????? ????????????? ???????
180	bank evaluation in privatization procedure	??????? ??? ???????? ???? ?????????????
181	bank payment order	????????? ??????????
182	bank reconciliation	???????? ????????
183	bank regulations	???????? ????????????????
184	bank transactions	???????? ???????
185	bank transfer	??????? ???????
186	banking operations	???????? ?????????
187	bankruptcy	????????????????
188	bankruptcy estate	????? ??? ??????????????????
189	base interest rate	???????? ??????? ????????
190	basic earning	??????? ????????
191	basic materials	???????? ??????????
192	basis of preparation of the financial statements	????? ??? ?????????? ??? ???????????? ??????
193	bear interest	???????????
194	bearer shares	?????? ??? ???????????
195	bench mark	????? ??? ??????????
196	benchmarking	???????????? ?? ???????? ???????
197	benefits	?????????
198	benefits and welfare	????????? ????????? ?? ??????? ??? ??????????
199	benefits foregone	??????????? ??????
200	benefits to clients	?????????? ???????????? ??? ?????????? ?? ?????????? ?????
201	BGN current accounts	?????????????? ??????? ??? ???????? ?? ???????
202	BGN current accounts of budget enterprises	??????? ??????? ??? ??????????? ???????????? ?? ???????
203	BGN demand deposits	???????????? ??????? ??? ????????? ???????????? ?? ???????
204	BGN equivalent	??????? ??????????????
205	BGN savings deposits	???????? ??????? ??? ???????? ?? ???????
206	BGN special accounts	?????????? ??????? ??? ???????? ?? ???????
207	bid bonds	??????? ?????????
208	bidding documentation	??????? ?????????????
209	bill of exchange	????????????; ???????
210	billing	????????????
211	binding force of proposal	??????????? ????? ??? ??????????????
212	block of shares	?????? ??? ??????
213	boarding expenses	?????????? ?????
214	bodily injury	???????? ???????????
215	bonds and debentures	??????????
216	bonds are stated at the amortized cost	?????????? ????????? ??? ??????? ??? ???????????? ??? ????????? (?????????)
217	bonus	???????
218	bonus stock	??????????, ???????????? ??????
219	book entry manner	????????? ??????
220	book entry registered securities	??????????? ?????? ??????
221	book profit	??????????? ????????
222	books of chronological and systematic accounts	????????? ??? ????????????? ?? ????????????? ??????????
223	books of income and expenses	?????? ??? ???????? ?? ???????? (?????????-????????? ??????)
224	borrower	?????????????????
225	borrowing costs	???????? ??? ??????????? ??? ????????
226	brand name	?????????? ?????????????
227	break down	????????????, ???????????
228	breakdown	?????????; ????????????
229	bring an action against s.o. / take proceedings against s.o.	????????? ?????
230	brokerage	???????????????
231	BSE	??????
232	buildings	???????
233	Buildings, land, forest, perennial	???????, ?????, ????? ?? ??????? ???????????
234	Bulgarian Industrial Association	??????????? ?????????? ???????
235	bullion and gems	??????????? ??????? ?? ??????????? ???????
236	business activity through a base	?????????? ???????? ????? ??????????? ?????
237	business activity through a permanent establishment	?????????? ???????? ????? ?????? ??? ?????????? ????????
238	business expenses	???????????-???????? ????????
239	business frustration	?????????? ?????????????
240	business operations	??????? ?????????
241	business relations	?????????? ????????????????
242	by type of expense	??? ????????????? ?????????
243	calculation of the instalments	???????????? ??? ?????????
244	capital	????????
245	capital base	????????? ???????? (??????????? ?????)
246	capital development costs	????????? ??? ????????? ????????
247	capital expenditure grants	???????????? ??? ???????????? ???????
248	capital intensity	???????????????
249	capital investments	???????????? ???????????
250	capital stock	??????? ?????? ??? ????????????, ?????? ?????? ??????? ?????????????? ?????????????? ?????? ????? ??????????? ??????????
251	carried at cost	???????? ??? ?????????? ?????????
252	carried at cost of acquisition	???????? ??? ????? ??? ????????????
253	carried at market value	????????? ??? ???????? ?????????
254	carry forward	????????? ??? ?????? ???????
255	carrying amount/value; book value	???????? ?????????
256	case	???????? ?????
257	case is up before court	??????????? ?????
258	cash	???????? ?????????
259	cash against documents	??????? (?? ?????.)
260	cash and amounts due from banks	???????? ????????? ?? ??????? ?? ?????? ??????
261	cash and cash equivalents	???????? ????????? ?? ???????? ????????????
262	cash at bank in Bulgarian leva	?????????????? ??????? ?? ???????
263	cash at bank in foreign currencies	?????????????? ??????? ???? ???????
264	cash basis for recognition of income	???????? ??? ????????? ??? ???????? ?? ???????? ??? ??????????? ??? ?????????? ????????????
265	cash flow from operating activities	???????? ?????? ??? ??????????
266	cash in budget accounts in Bulgarian leva	???????? ????????? ??? ????????? ??????? ?? ???????
267	cash in extra budget accounts in Bulgarian leva	???????? ????????? ??? ?????????????? ??????? ?? ???????
268	cash in extra budget accounts in foreign currency	???????? ????????? ??? ?????????????? ??????? ???? ???????
269	cash in fund-raising accounts in Bulgarian leva	???????? ????????? ??? ???????????? ??????? ?? ???????
270	cash in fund-raising accounts in foreign currency	???????? ????????? ??? ???????????? ??????? ???? ???????
271	cash in hand	???????? ????????? ??? ????? / ?? ?????
272	cash in hand & at bank	???????? ?????????
273	cash in hand & at bank in foreign currency	???????? ????????? ???? ???????
274	cash in hand in Bulgarian leva	????? ?? ???????
275	cash in hand in foreign currencies	????? ???? ???????
276	cash loan contract	???????? ??? ??????? ?? ?????
277	cash of State Budget-financed enterprises	???????? ????????? ??? ??????????? ????????????
278	cash on hand	???????? ???????????
279	cash on hand (in the safe)	??????? ?????????? (?? ?????)
280	cash register	?????? ???????
281	cash register receipt	??????? ????????
282	cash, nostros and balances with the Central Bank	???????? ?????????, ??????? ??????? ?? ??????? ?? ????????????? ???????
283	cashier	?????
284	cashless payment	?????????? (???????????)  ?????????
285	caution	??????????????
286	caveat (enter/put in)	???????????
287	cease	???????????????, ????????????
288	ceding receivables	????????? ??? ??????
289	CEO /Chief Executive Officer/	???????? ????????????? ?????????
290	certificate for current status	?????????????? ??? ????????? ??????????
291	Certified Public Accountant	??????????? ???????? - ?????????????
292	cession receivables	????????? ??? ??????
293	CFCU /Central Finance and Contract Unit/	??????????? ?????? ?? ????
294	challenge the price	????????? ???????
295	change in operating assets	???????? ?? ?????????, ????????? ?? ?????????? ????????
296	change in value of stocks	?????????? ??????????? ??? ??????
297	changes in operating assts	???????? ?? ????????? ????????? ?? ?????????? ????????
298	changes in operating liabilities	???????? ?? ????????????? ????????? ?? ?????????? ????????
299	charge	???????????
300	charged reserves	?????????? ????????
301	charging	????????????
302	chart of accounts	???????????
303	chattels	?????
304	check lists	?????????? ?????? (????????????)
305	cheques	?????????????? ???????
306	chief actuery's report	??????? ??? ??????? ???????
307	chief legal advisor	??????? ????????????
308	circumvent	??????????? ???????
309	citizen; physical person	?????????? ?????
310	civil (third party) liability insurance related to the possession and use of aircraft	???????????? ??????????? ????????????, ????????? ?? ?????????????? ?? ????????????? ??? ?????????? ????????
311	civil (third party) liability insurance related to the possession and use of motor vehicles	???????????? ??????????? ????????????, ????????? ?? ?????????????? ?? ????????????? ??? ???????? ????????? ?????????
312	civil (third party) liability insurance related to the possession and use of ships	???????????? ??????????? ????????????, ????????? ?? ?????????????? ?? ????????????? ??? ??????????? ???????
313	civil contract	??????????? ????????
314	civil division	??????????? ??????????
315	Civil procedure code	???????????? ????????????? ??????? (??????)
316	claim submission	??????????? ??? ?????????????
317	claimant	?????, ??????????
318	claims against employees	????????? ??? ?????? ?? ???????
319	claims against employees for shortages	????????????? ????????? ??? ?????? ?? ???????
320	claims against suppliers	????????????? ????????? ??? ???????????
321	claims incurred	??????????? ?????
322	claims outstanding reserve	??????? ??? ??????? ?????????
323	clains outstanding	??????????? ?????????
324	clams handling expenses	?????????????? ????????
325	clearance	?????????? ??? ?????, ??????????? ???????????
326	clerical error	??????? ???? ?????????????
327	client/bailor	??????????
328	close the annual accounts	??????????? ??? ?????????? ??????????? ????????????
329	closed-end investment company	?????????????? ?????????? ??? ????????? ????
330	closing balance	??????/????????????? ???????
331	closing of account	???????????? ??? ????????????? ???????
332	closing price	????? ???? ??????????
333	closing rate of exchange	????????????? ???????? ?????
334	coefficent of profitability of assets	??????????? ??? ????????????? ??? ?????????
335	coefficient of general, quick, immediate, absolute liquidity	??????????? ??? ?????, ??????, ?????????, ?????????? ???????????
336	coefficient of profitability of borrowings	??????????? ??? ????????????? ??? ???????????? ????????
337	coefficient of profitability of equity	??????????? ??? ????????????? ??? ??????????? ????????
338	coefficient of profitability of income from sales	??????????? ??? ????????????? ??? ?????????? ??? ?????????
339	co-insurance	???????????????
340	co-insuring	???????? ??? ???????????????
341	collateral	????????????
342	collateral margin	?????????????? ?????
343	collect and summarize information	????????? ???????????
344	collectability of loans	???????????? ??? ????????
345	collection	??????? (???? ??????)
346	collective labour agreement	??????????? ??????? ????????
347	collusion	??????????? ?????????? (??? ??????? ??? ?????? ??????)
348	combination lock	????????? ??????
349	come into force retroactively as from	?????? ?? ????? ???? ?????? ????? ???
350	commensurate	???????????????, ??????????
351	Commerce Act	??????????? ??????
352	commercial bank	?????????? ??????
353	commercial credit (credit against goods)	??????? ???????
354	commercial lien	?????????? ?????? ??? ??????????
355	commercial pledge	?????????? ??????
356	commercial security	?????????? ????????????
357	commercial transactions	????????? ???????
358	Commission on Securities and Stock Exchanges	????????? ??? ???????? ?????? ?? ?????????? ??????
359	commissions	??????????
360	commissions paid	?????????? ??????????
361	commitments and contingencies	???????? ????????????? ???????????/???????? ??????????? ?? ??????????? ????????????
362	Commodity Exchange	????????? ??????
363	Commonwealth of Independent States (CIS)	???????????? ??? ????????????? ???????? (??????)
364	communication devices	????????????? ???????????
365	communication lines	???????????? ??????
366	companies	?????????? ??????????
367	company operations	????????? ??? ??????????
368	Company register	????????? ??? ???????????? ??????????; ?????????? ?????????
369	company's capital	??????????? ???????? ??? ??????
370	comparability between income and expenses	?????????????? ?????? ?????????? ?? ??????????
371	comparable uncontrolled prices	????????? ??????????????? ?????
372	comparative financial statements and all other comparative financial information	????????? ??????? ?? ??????? ?????? ??????????? ???????????
373	compensating balance arrangements	????????????? ??? ????????????? ??? ????????
374	compensation (also:default; forfeit;penalty; liquidated damages)	??????????
375	compensation and benefits	???????? ??????????????? ?? ????????? ???????????
376	compensatory bill/certificate	?????????????? ??????
377	compensatory bond	??????????????? ????
378	competent bodies	???????????? ???????
379	compilation	?????????? (?????.???????)
380	compilation report	??????? ?????? ???????????? /????????????? ??? ??????????? ???????
381	composition of loan portfolio	??????????/?????????? ??? ?????????? ?????????
382	compounded interest	??????????????? ??????
383	compounding	???????????????
384	computers and communications network	??????????? ?? ???????????
385	computing of excise flat amounts	???????????? ??? ???????? ???????
386	concealed partnership	??????? ??????????
387	concession rights	???????????? ??????
388	conclusion of commercial transaction	?????????? ??? ?????????? ???????
389	concurrently	?????????????, ????????????, ??????????
390	configure	?????????????
391	connected accounts	????????? ???????? ??? ???????????? ??? ???????? ???????
392	conservator	????????
393	consideration	????????? ??????????; ????????????
394	consignment note	???????????? ??????
395	consignor	????????????/???????????
396	consistency/consecutively	???????????????
397	consistent with the best practicies of the industry	?? ????????????? ?? ????-???????? ??? ??????????? ??? ?????????
398	consolidation of financial statements	?????????????? ??? ????????????? ???????
399	constant capital (net assets)	?????????? ???????? (?????? ???????)
400	constituent meeting	???????????? ?????????
401	constitute	?????????
402	construction	?????????????
403	construction of tangible fixed assets in progress	???????? ??? ???????????? ??? ???????????? ??????????? ???????
404	consumables	????????????
405	consumer prices	????? ??? ?????????????? ??????
406	contingencies	????????????? ????????
407	contingencies and events after the balance sheet date	???????? ??????????? ?? ???????? ????? ??????? ??? ????????
408	contingency plan	????? ??? ????????? ?? ???????? ??? ????????????? ????????
409	contingent liabilities	???????? ???????????
410	contingent liabilities	?????????? ??? ???????? ???????????
411	contingent liabilities	?????????? ??? ???????? ?????????
412	contingent loss	???????????? ???????
413	contingent receivables	????????? ??? ???????? ?????????
414	continuous posting	??????? ???????????? (??????????? ????????)
415	contract for bank credit	???????? ??? ??????? ???????
416	contract for bank safe deposit box	???????? ??? ???????? ????????
417	contract for commodity control	???????? ??? ??????? ????????
418	contract for current account	???????? ??? ??????? ???????
419	contracted value	??????????? ?????
420	contracting party	???????????
421	contractor	??????????? (???????????; ??????????)
422	contractual loan	????????????? ?????
423	contribution in kind	???????? ???????
424	contribution of a right for the creation or transfer	????????? ??? ?????? ??? ??????????? ???? ????????????
425	control	????????
426	controlling interest	?????????? ????????
427	conversion	?????????????? /??? ???????????? ??????/
428	conversion of accounts	?????????????? ??? ???????
429	convert shares into stock	???????? ?????? ?? ??????????? ????????
430	cooperatives	???????????
431	copy abstract	??????? ???????????
432	core deposit base	???????? ?????????? ?????
433	corporate income tax	????????????? ??????
434	corporate shares	?????? ?? ????????????
435	correction of fundamental errors	????????? ??? ???????? ???????
436	correspondence between opening and closing balance sheets	??????????? ??????? ?????? ???????? ?? ?????? ???????????  ???????
437	corroborate	?????????????, ??????????
438	corroborative	?????????????, ??????????
439	cost benefit analysis	??????? ??? ???????????????? ??? ???????????? ????????
440	cost of hired services	???????? ??? ??????? ???????
441	cost of insurance transactions	???????? ??? ???????????????? ?????????
442	cost of materials	???????? ??? ??????????
443	cost of production; production costs	??????????????? ????????
444	cost of sales	????????????? ??? ???????????
445	cost of self-constructed or liquidated fixed assets	???????? ??? ???????????? ?? ??????????? ??? ?????? ??? ?????????? ??????
446	cost of the merchandise and livestock purchased and sold	???????? ????????? ??? ???????????? ??????, ?????? ???????? ?? ???????? ??? ?????????
447	cost price	????????? ?????
448	counter receivables	????????? ?????????
449	counterparty	?????????; ??????, ?????????
450	court claims	???????? ???????
451	court of first instance / lower court	???? ??? 1-??? ??????????
452	court of jurisdiction	???????????? ????
453	court of second instance	????????? ??????????
454	court penal	???????
455	court receivables	?????????? ?????????
456	court ruling	???????? ????????
457	covenants	?????????? ?????????? ????????
458	cover liabilities	???????? ???????????
459	credentials	??????????; ??????????? (???????????? ??????)
460	credit activity	????????? ???????? (??????)
461	credit committee (in a bank)	????????? ???????? (??????)
462	credit insurance	????????????? ??? ????????
463	credit line	????????? ??????
464	credit note	????????-????????? ?????????
465	credit the account	?????????? ?????????
466	credit to income	??????????? ??? ????????
467	creditability	????????
468	creditor; lender	?????????
469	creditors' committee	???????? ??? ????????????
470	creditworthy	????????????????
471	criterion	??????????
472	cross payments	????????? ?????????
473	cross trades	???????????/???????? ???????
474	cross-reference	??????????? ???????????
475	cumulative index	???????????? ???????
476	current account	?????????????? ???????
477	current account balances	????????? ??? ??????? ???????
478	current account contract	???????? ??? ??????? ???????
479	current assets	????????????? ???????
480	current liabilities	????????????? ???????????
481	current period result (profit or loss)	????????? ??? ????????? ??????? (???????? ???? ???????)
482	current period result unadjusted for tax purposes	????????? ????????? ?????? ???????? ??????????????
483	current position	??????? ??????????
484	current ratio	??????? ????????????
485	current tax	?????? ??????
486	current year loss	??????? ??? ????????? ???????
487	current year profit	???????? ??? ??????? ???????; ????????? ??? ????????? ???????
488	current year profit and loss	???????? ?? ??????? ??? ????????? ???????
489	custodian of the property	??????????? ?????????? ?????
490	custody service	????????????? ????????
491	customers	????????
492	customers accounts and related accounts	???????? ?? ????????? ?? ???? ???????
493	customers under special terms	???????? ??? ????????? ???? ??????????? ????????
494	customers under trade credit terms	???????? ??? ?????????? ????????
495	customers under trade credit terms in foreign currency	???????? ??? ????????????? ???????? ???????? ???? ???????
496	customs clearance	??????????? ???????????
497	customs office	???????? ?? ????????
498	cut down staff	??????????? ??? ??????????
499	daily allowance	??????? ?????
500	damages	??????, ?? ???: ?????
501	data processing	?????? ??? ??????
502	date of hearing	????? ??? ???????? ??? ?????
503	date of lending	????? ??? ????????????? ??? ?????
504	date of maturity according to contract	????? ??? ???????????? ??? ????????
505	date of occurrence	????? ??? ???????????
506	day-to-day activity	?????????? ????????
507	deal with foreign currency	?????????? ?? ???????
508	dealing	?????????
509	dealing profits	???????????? ???????? ??? ????????? (?? ?????? ??????, ???????)
510	dealings	?????????
511	debenture capital	????????????? ????????
512	debenture loans; debentures	????????????? ??????
513	debit/credit an account	??????????/??????????? ???????
514	debt	?????
515	debt against property	????? ?????? ????????????
516	debt capital instrument	??????? ???????????
517	debt equity swap	??????? ??? ????? ?????? ????????????
518	debt securities	???????? ?????? ??????
519	debtors/placements/receivables	?????????
520	debts written off	????????? ?????????
521	decline of prices	?????????? ??? ???????
522	declining balance depreciation method	???????????-??????????? ?????? (?????? ??? ??????????? ??? ????????)
523	decrease in accordance with the Bulgarian Tax Legislation	?????????? ??????? ???????????? ???????? ???????????????
524	decrease of financial result	?????????? ??? ??????????? ?????????
525	decrease of finished goods, work in progress and deferred expenses	?????????? ??? ????????? ??? ??????????, ???????????? ????????????? ?? ???????? ??? ??????? ????????
526	decrease of life insurance premium provisions	??????????? ????????? ???????? ??? ???????????? ??????
527	decreeing a general attachment	?????????????? ??? ???? ??????
528	deduct	??????????; ??????????; ????????
529	deductible temporary differences	????????? ????????, ?????????? ??? ???????????
530	deductibles	????????, ??????????? ????????? ????????? ??? ?????????? ?????
531	default	??????????, ???????????
532	defendant	?????????
533	deferral of interest or principal payments	???????????? ??? ??????????? ??? ????????/???????????
534	deferred acquisition costs (DAC)	?????????? ????????????? ????????
535	deferred expenses	???????? ??? ??????? ????????
536	deferred financial expenses	?????????? ???????? ??? ??????? ????????
537	deferred financial income	?????????? ???????? ??? ??????? ????????
538	deferred income	???????? ??? ??????? ????????
539	deferred loans	?????????? ????????
540	deferred premium	??????????? ???????
541	deferred tax assets	????????? ???????? ??????
542	deferred tax liabilities	???????? ???????? ??????
543	deferred taxes	?????????? ???????
544	deferred taxes payable	??????????? ??? ?????????? ???????
545	demand deposits	?????????????? ???????
546	dematerialized shares by name	??????????? ????????? ??????
547	deminution	??????????
548	denominated	??????????? ???? ????????????
549	denominated in (BGN, USD ??)	???????????? ?? (?????, ??????? ??)
550	departure from requirements	???????????? ??? ?????????????
551	deposit balances maintained with the bank	?????? ??? ??????????? ????????? ??? ?????? ????????, ????????????? ??? ????????
552	deposit in public warehouse	????? ?? ????????? ??????
553	deposit taking institutions	????????????????? ???????????
554	depositor	?????????
555	depositors	??????????
556	deposits	????????????? ????????? (????????? ??????)
557	deposits from customers	????????? ??? ????????
558	deposits in Bulgarian leva	??????? ????????? ?? ???????
559	deposits in goreign currency	??????? ????????? ???? ???????
560	deposits received	??????? ?????????
561	deposits received in accounts for housing construction	??????? ??? ???????? ????????????? ?? ???????
562	deposits received in Bulgarian leva in financial institutions	??????????? ????????? ?? ???????
563	Deposits received in foreign currency in financial institutions	??????????? ????????? ???? ???????
564	depreciation (of tangible assets)	????????????
565	depreciation accounting	??????????????? ??? ????????????
566	depreciation and amortization	???????? ??? ????????????
567	depreciation charge	??????????????? ??????
568	depreciation charges	???????? ??? ????????????
569	depreciation methods: 1)straight line; 2)reducing balance; 3) unit of producton	??????? ??? ????????????: 1) ??????? ??????; 2) ??? ??????????? ??? ????????; 3) ????? ??? ????????
570	depreciation methods: 2) non-linear methods for depreciation - 2.2. Progressive non-linear method	??????? ??? ????????????: 2) ?????????? ??????? ??? ???????????? - ???????????? ????????? ??????
571	depreciation methods: 2) non-linear methods for depreciation-2.1. Declining balance non-linera methods; 2.1.1. Reducing balance method; 2.1.2. Staggered reducing balance method; 2.1.3. Sum of digits method	??????? ??? ????????????: 2) ?????????? ??????? ??? ????????????-2.1. ??????????? ?????????? ???????; 2.1.1. ??????????? ??????????? ?????? (?????? ??? ??????????? ??? ????????); 2.1.2. ????????????? ??????????? ??????; 2.1.3. ?????? ??? ??????? ??? ????????
572	depreciation of tangible fixed assets	???????????? ??? ?????????????? ??????????? ???????
573	depreciation on idle assets	???????????? ??? ???????, ????????????? ?? ???????????????
574	depreciation rate	??????????????? ??????
575	depreciation schedule	??????????????? ?????
576	depreciation/amortisation/revaluation	?????????
577	derive	???????????, ?????????
578	detailed account	??????????? ???????
579	determination of price	??????????? ??? ???????
580	developer	????????????; ???????????
581	devisee	?????????? (???.)
582	diminution in value/diminishing in value/ make or become less	?????? ?? ????????? ?????????
583	direct claim	????? ????
584	direct costs/directly attributable costs	?????? ????????
585	direct tax liabilities	?????? ???????? ???????????
586	Director	??????????
587	disability	??????????????????
588	disbursed amount	???????? ???? ?????????? ?????
589	disbursed loan	???????? ?????
590	disbursment	?????????? ??? ?????
591	disclaimer	?????? ??? ??????
592	disclosed depreciation	????????? ????????????
593	disclosure	?????????????
594	disclosure of related parties and transactions with them	????????????? ??? ??????????? ????? ?? ??? ????????? ?????? ????
595	discontinue operations	??????????????? ??????????
596	discontinuing activities	???????????????? ?????????
597	discount securities	??????????? ?????? ??????
598	discounted cash flow	?????????? ???????? ?????? (?????? ??? ??????? ??? ???????????)
599	discounts allowed to reinsurers on general/life insurances	?????????? ??????? ??? ?????????????????? ??? ????? ?????????????/???????????? ??????
600	discretion	???????????, ???????? ??? ?????????
601	dispatched goods	?????????? ??????
602	dispatched goods and completed jobs	?????????? ?????? ?? ?????????? ???????
603	dispatched materials and goods	?????????? ?? ?????? ??? ????
604	disposal (fixed assets)	?????????
605	disposal of tangible fixed assets	??????????? ??? ???????????? ??????????? ???????
606	disposal/purchases of equity investments	??????????/???????????? ??? ??????????? ???????????
607	dissolution/winding-up/liquidation	?????????????
608	distortion	???????????
609	distraint	??????
610	distrait upon (distrain v)	?????? ??????
611	distribution	?????????
612	district courts	???????? ?????????
613	dividend in arrears	?????????? ??????? ?????????
614	divident per share	????????? ??? ??????
615	dividents in arrears	???????? ?? ??????????? ??????????
616	Division	????????????
617	division/partitition	??????????
618	divulge	????????, ??????????, ????????????
619	document flow; document turnover	????????????????
620	documentary motivation of the business transactions	????????????? ?????????????
621	documentation of transactions	?????????????? ??? ???????????? ?????????
622	documents of title	?????????? ??? ????????????
623	donations	????????
624	double entry accounting	??????? ??????????? ??????????
625	doubtful and bad debts	???????????????? ?? ???????????? ?????????
626	doubtful exposures	??????????? ???????????
627	doubtful loans	??????? ?????????? ??????
628	drafts/notes	???????
629	due care	???????? ??????
630	due care requirement	?????????? ??? ???????? ??????
631	due dilligence	????????????? ????????
632	EAR/CAR engineering all risk and constructional risk	???????????? ??? ???????? ?????????????? ?? ????????????? ??????/??????
633	early claim	??????????? ????????????
634	earned income	???????????? ????????
635	earned premium	???????? ???????
636	earnest money	??????????
637	earnings per share	??????? ??? ??????
638	effective from (date) and beyond	???????? ???/?? ????? ??? (?????) ????????
639	effective July 1 '97 a new law on the Bulgarian National Bank was introduced in Bulgaria	??? 11 ???? 97 ??. ?????? ?? ????? ???? ?????? ??? ??????
640	effects of changes in foreign currency rates	?????????? ??? ?????????? ???? ?????????? ????????
641	efficiency ratio	??????????? ??? ?????????????????
642	effluxion of time	????????? ??? ??????
643	electricity carriers	???????????? ??? ????????????? ????????
644	element in the report	???????? ??? ??????
645	emerging markets	??????????? ???????? ???????????
646	emissions	???????
647	employed capital	?????????? (???????) ????????
648	employee benefits; staff costs; personnel expenses	???????? ??? ??????????
649	employees and shareholders	????????? ?? ???????????
650	employees benefits	???????? ??? ????????????
651	encroach (upon one's rights)	??? ????????, ???????? (?????? ???????? ???)
652	endorse	??????????
653	endorsement of writ	??????????? ??? ?????????
654	enforcement	????????????? ???????????
655	enforcement action	????????? ?? ????????????? ?????????
656	enforcement measures	????????????? ??????
657	engross	????????? ??????????? ????
658	enhence	???????????, ????????
659	enlargement process	??????? ??? ????????????
660	enrolment	????????????
661	entertainment	??????????????? ????????
662	entitled to	????? ???????? ???; ???????????? ???? ???
663	entry	??????????? ??????????
664	equalized installment	????????????? ???????
665	equity	????????
666	equity / share capital	????????? ????????
667	equity capital	???????? ???? ???????? ??? ??????????? ??????; ?????? ????????
668	equity investment	??????????? ???????????
669	equity method of accounting	??? ??????? ??? ???????? ????????? ??? ?????????
670	equity per share	???????? ??? ??????
671	equity statement	?????? ??? ??????????? ????????
672	equity; share capital paid in	???????? ???????? (???????)
673	errors and departures from Bulgarian statutory accounting regulations	??????? ?? ???????????? ??? ???????????? ??????????? ??????????? ?????
674	establish	??????????
675	establish a pledge on	?????????? ?????? ??????
676	estimate (not: forecast)	????????????
677	eurobonds	??????????????
678	European Credit Transfer System	???????? ??? ????????????? ??? ??????????? ?? ???????????????? ????????? ?? ????????
679	events	????????????
680	events of default	??????? ??? ??????????? ??? ?????????
681	examination	?????????
682	exchange gains	???????? ??? ???????? ???? ???????? ????????
683	exchange loss??s	??????? ??? ???????? ???? ?????????? ????????
684	excise duties and payables to ministries	???????? ??? ??????? ?? ?? ?????????????
685	exclusive economic zone	????????????? ????????????? ?????
686	exclusive right	????????????? ??????
687	execute payment order	??????????? ?????????? ??? ????????
688	executive summary	???????
689	executory officer	?????? ???????????
690	exempt from income tax	?????????? ??? ??????
691	exhibit	??????????????
692	expected useful life	?????????? ????? ??? ????????
693	expedience	????????????????
694	expense items	????????????? ??? ??????????
695	expense recognition	??????????? ??? ????????
696	expenses	????????
697	expenses accounts	??????? ??? ????????
698	expenses by functions	???????? ??? ??????????
699	expenses by type	???????? ??? ????????????? ?????????
700	expenses covered by the Budget	???????? ??? ????????? ?????????
701	expenses for banking activity	???????? ??? ???????? ???????
702	expenses for commercial activity	???????? ??? ?????????? ????????
703	expenses for insurance and indemnities	???????? ??? ???????????????? ????? ?? ????????????
704	expenses for insurance commissions	???????? ??? ?????????? ??? ???????????????
705	expenses for insurance reserves	???????? ??? ????????? ???????????????? ????????
706	expenses for manufacturing	???????? ??? ??????????? ????????
707	expenses for participation in the result	???????? ??? ???????? ?? ??????????
708	expenses for passive insurance	???????? ??? ???????? ????????????????
709	expenses for premiums conceded to reinsurance companies	???????? ??? ?????????? ??????? ??? ??????????????????
710	expenses for provisioning of risk assets	???????? ??? ???????????? ??? ???????? ???????
711	expenses for released reserves for passive reinsurance	??????? ??? ??????????? ???????? ??? ???????? ????????????????
712	expenses for supporting activity	???????? ??? ????????????? ????????
713	expenses for transport activity	???????? ??? ???????????? ????????
714	expenses not covered by the Budget	???????? ??? ?????????????? ?????????
715	expenses not supported by documents	????????????? ???????????? ????????
716	expenses of courts	???????? ??? ?????????? ????????
717	expenses of local budgets	???????? ??? ????????? ????????
718	expenses of ministries and state administration	???????? ??? ????????????? ?? ??????????
719	expenses of regional administration	???????? ??? ????????? ??????????????
720	expenses on insurance payments for direct insurance	???????? ??? ???????????????? ????????? ??? ?????? ?????????????
721	expenses related to construction in progress and liquidation of fixed assets	???????? ??? ???????????? ?? ??????????? ??? ???????????? ??????????? ??????? ??? ?????????? ??????
722	expert	????? ?????
723	expiration of validity	????????? ??? ????????
724	explanatory notes	???????????? ????????
725	export of goods	???????? ??? ????????? ??? ?????? ??? ????????
726	express	???????????
727	extend loan term	?????????? ???????
728	extended funds	????????????? ?????????
729	extension of loans	????????????? ??? ????????
730	extra budgetary revenue	?????????????? ????????
731	extraordinary expenses	??????????? ????????
732	extraordinary income	??????????? ????????
733	extraordinary items	??????????? ?????????
734	face value	?????????? ?????
735	fair value	???????????? ?????????; ???????????? ?????
736	family insurance	???????? ????????????
737	feasibility study	??????? ??? ??????????????
738	feasibility study costs	???????? ??? ?????????????? ??????????
739	fee and commission income, net	???????? ??? ?????? ?? ??????????, ??????
740	fees	???????????????; ??????
741	fees	???????? ??? ??????
742	fictitious (also: property) capital	????????? ????????
743	field work (auditing)	???????? ????? (??????????)
744	file an application	???????? ??????????
745	file cancellation claim	??????????? ???????????? ????
746	file interroation	?????????? ??? ?????????? (??????)
747	finance lease	????????? ???????
748	financial activity	?????????? ????????
749	Financial Advisory Services	?????????????? ????????
750	financial assets accounts	??????? ??? ?????????? ?????????
751	financial assets not owned by the enterprise	?????? ?????????? ???????
752	financial duress	??????? ??????
753	financial expenses	?????????? ????????
754	financial income	?????????? ????????
755	financial institution	?????????? ???????????
756	financial leverage ratio	??????????? ??? ?????????? ?????????????
757	financial long-term assets	???????????? ??????????? ?? ?????????
758	financial position/standing	?????????? ??????????
759	financial recovery	???????????? ??? ????????????
760	financial reporting	??????????? ??????????
761	financial reporting of joint ventures and jointly controlled operations	????????? ??? ?????????? ????????????? ???????????? ?? ?????????
762	financial result	????????? ?????????
763	financial statements	??????????? ??????
764	financial statements of insurance companies	??????????? ??????? ??? ?????????????????? ????????????
765	financial year end	??????????? ????????????
766	financing (grants and subsidies)	?????????????
767	financing gap	????????? ??????????
768	financing recognized as income in the current period, subsidies inclusive	???????? ??? ?????????????, ?? ??.??. ????????? ??? ??????????
769	findings	????????????
770	fines and indemnities received / write offs	???????? ??? ?????? ?? ??????????/????????? ???????????
771	fines and penalties	?????? ?? ??????????
772	fines and penalties paid	???????? ??? ?????? ?? ??????????
773	fines and penalties received	???????? ??? ?????? ?? ??????????
774	fines received	???????? ??? ??????
775	finished goods	??????????
776	fire and natural disasters insurance	???????????? ?????? ?? ????????? ?????????
777	First/Second instance pending	??????/?????? ?????????? (???????????? ????? ??? ?????)
778	first-in, first-out (value of outflow of stocks)	?????? ????????, ?????? ????????? ????? (?????????????)
779	first-year premium	????????????? ???????
780	fiscal year	???????? ???????
781	fixed assets	???????????? ???????
782	fixed assets in progress	???????? ??? ???????????? ??? ??????
783	fixed assets register/inventory book	??????????? ??????
784	fixed capital	?????????? (????????) ????????
785	fixtures and fittings	?????????? ?????????
786	flat discount	?????????? ?????????
787	flight (also: refugee) capital	???????? ?? ???????? ????????
788	force majeure	????????????? ?????
789	foreclosure	????????????? ??????????? ?????? ????; ?????????
790	foreclosure court case	????????????? ?????
791	foreign and local correspondents	????????????? ?? ??????? ??????????????
792	foreign correspondents	???????? ?? ????????????? ??????????????
793	foreign currency budget accounts of budget enterprises	????????? ??????? ??? ??????????? ???????????? ???? ???????
794	foreign currency clients accounts	?????? ??????? ??? ???????? ???? ???????
795	foreign currency current accounts	?????????????? ??????? ??? ???????? ???? ???????
796	foreign currency current accounts of budget enterprises	??????? ??????? ??? ??????????? ???????????? ???? ???????
797	foreign currency demand deposits	???????????? ??????? ??? ????????? ???????????? ???? ???????
798	foreign currency loans to foreign persons	????????????? ?????? ??? ????????????? ????? ???? ???????
799	foreign currency payments and receipts	???????? ??? ???????? ???? ???????
800	foreign currency savings deposits	???????? ??????? ??? ???????? ???? ???????
801	foreign currency special accounts	?????????? ??????? ??? ???????? ???? ???????
802	foreign currency translation differences	???????? ????????
803	foreign entities	???????????? ?????????? ????????
804	foreign exchange gains	???????????? ???????? ??? ???????? ??? ?????????? ????????
805	foreign exchange holdings	???????? ???????????
806	foreign exchange losses	???????????? ???????? ??? ???????? ??? ?????????? ????????
807	foreign exchange rate gains	???????????? ???????? ????????
808	forensic services	??????????? ???????
809	forgiven amounts owed to creditors	????????? ???????????
810	formation of a company	??????????? ??? ????????????
811	forward contracts	??????? (????????) ???????
812	forwarding contract	???????????? ????????
813	freeze	?????????? ??? ???????
814	fringe	????????????? ???????? ???????????????
815	front running	????????? ??? ???????? ?????? ????????
816	fuel	???????? ??????????
817	fuel and energy inputs	????????????? ??????? ?? ????????
818	full license	?????? ???????
819	fully disbursed/fully repaid	??????? ??????????
820	fundamental errors	???????? ???????
821	funds	????????
822	furnish information	??????????? ???????????
823	GAAP	??????????? ??????????? ?????????
824	gain	????????/??????
825	gain an insight to	?????????? ?? ?????????? ???
826	gain from dealing securities	???????????? ????????/???????? ??? ????????? ?? ?????? ??????
827	gain on net monetary position	???????? ??? ?????? ???????? ????????
828	gains arising as a result of dealing in foreign currencies	???????? ??? ???????? ?????????
829	gains arising as a result of dealing securities	???????? ??? ????????? ?? ???????????
830	gains on the sale of securities	???????????? ???????? ??? ??????????? ??? ?????? ??????
831	gains/(losses) arising from dealing in foreign currencies, net	????????/(???????) ??? ????????? ?? ????????????? ???????, ??????
832	gains/(losses) arising from dealing securities	????????/(???????) ??? ????????? ?? ?????? ??????
833	gap analysis	??????? ??? ???????????
834	garbage collection fee	?????? ?????
835	gearing	????????? ?????????????
836	general administrative expenses	????? ???????????????? ????????
837	general administrative expenses	???????? ??? ???????????? ?? ???????????
838	general civil (third party) liability insurance	???????????? ????? ??????????? ????????????
839	general insurance paid	?????????? ???????????? ??? ????? ????????????
840	general insurance provisions	????????? ???????? ??? ????? ?????????????
841	general insurance; non-life insurance	????? ?????????????
842	general ledger	??????? ??????
843	General Manager	?????????????? ?????????
844	general partnership	???????????? ??????????
845	general provisions	????? ?????????
846	general purchasing power	????? ???????????? ???????????
847	general reserv??s shall be allocated from post-tax profits	??????? ???????? ??? ????????? ????? ????????? ??? ?????????? ?? ??????
848	generating capacity	??????????????? ????????
849	give correct idea	?????? ?????? ??????????
850	going concern	???????? ??? ???????????? ????????????
851	goods and packaging	?????? ?? ????????
852	goods at stock; goods hold at stock; available goods at stock; stock of goods	????????? ??????????
853	goods for reprocessing, additional processing and storing	?????? ??? ???????????, ???????????? ?? ???????????
854	goods for resale	??????
855	goods for resale in store	?????? ??? ??????
856	goods on consignment	?????? ??? ????????????
857	goods pledged as collateral	?????? ????????? ????? ????????????
858	goodwill	???????????? ??????????
859	government bonds	????????? ??????????
860	government grants for curreent operations	????????????? ??? ??????? ????????
861	government grants related to fixed assets	????????????? ??? ???????????? ???????
862	government securities	????????? ?????? ??????
863	grant a loan	????????? ???????
864	grant license	???????? ???????????
865	grants	???????
866	grants for working capital needs	???????? ??? ????????????? ??? ????????? ????????
867	grave irregularities	?????? ??????????
868	grooming	??????????, ?????????????
869	gross	???????
870	gross margin	??????? ?????????? ????????? ?????? ????? ??? ????? ?? ????? ??? ???????
871	groundlessness	????????????????
872	group	????????????? ??????
873	growth of sales	????? ??? ???????????
874	guarantee	?????????
875	guarantee fund charges	??????????? ??? ????????????? ?????
876	guarantees against loans in foreign currency	?????????? ??????????? ??? ????????? ?????? ???? ???????
877	guarantees against secured company credit received by enterprises	?????????? ??????????? ??? ???????????? ??? ???????????? ???????? ??????
878	guarantees against unsecured company credit received by enterprises	?????????? ??????????? ??? ???????????? ??? ?????????????? ???????? ??????
879	guarantees in foreign currency	?????????? ??????????? ??? ????????? ?????? ???? ???????
880	guarantees in foreign currency	???????? ??? ?????????
881	guarantees on promisory notes	?????????????? ??? ??????? ??? ????????
882	guide	?????????
883	guilt-edged securities	???????????? ?????? ??????
884	hardware platform flexibility	?????????? ??? ???????????? ??????????
885	healthcare	???????????????; ???????? ????????????
886	hereinafter	?????? ????????
887	high liquid assets	?????????????? ???????
888	hired services	??????? ???????
889	hired services / subcontractors	???????? ??? ??????? ???????
890	historical cost	???????????? ?????
891	historical cost convention	???????? ??? ?????????????? ?????
892	hold harmless	?????????????? ??? ????????????
893	hold on hire purchase	?????? ??? ????????????
894	holding deed	??????????? ???? ??? ????????????
895	housing cooperatives	?????????????????? ???????????
896	housing real estate	????????? ????? ?? ???????? ???????
897	hyperinflation restatement	????????????????? ??????????????
898	identified	???????????????, ???????????
899	idle (also: unemployed) capital	???????????? ????????
900	immaterial/material damage	???????????/????????????? ??????
901	immediate execution	?????????? ???????????
902	immediate risk	?????????????? ?????
903	imminent	??????????
904	impairment of assets	??????????? ??? ?????????
905	implementation	???????????; ??????????????, ???????????
906	implementing organization	???????????? ??????????
907	implication	???????????
908	implicit	???????? ???????????; ???????????, ???????????
909	importer's mark up	????????? ??????????/????????? ??? ??????????
910	in due course	??? ?????????? ????
911	in proportion to ??	??????????????? ??? ??
912	inadmissibility	??????????????
913	inaugurate	????????? ?? ?????????
914	incidental costs	????????????? ?????????/????????
915	included in income	????????? ??? ??? ???????
916	income	????????
917	income & expense items	??????? ??? ???????? ?? ????????
918	income earned from investments in other businesses of it, dividents earned	???????? ??? ??????????, ?? ????? ?????? ??? ??????????
919	income on investments	???????? ??? ??????? ????????
920	income statement	?????? ??? ???????? ?? ????????
921	income tax	?????? ????????
922	incorporated mortgage	????????? ????????
923	incorporation	???????????
924	incorporation account	???????????? ??????? (???????????)
925	incorporation and expansion costs	???????? ??? ??????????? ?? ????????????
926	in-court and judged receivables	???????? ?? ?????????? ?????????
927	increase in carrying amount of trade investments	??????????? ??????????? ??? ??????????? ???????????
928	increase in the stock of production	??????????? ??? ????????? ??? ??????????
929	increase in weight and number of livestock	????????? ?? ???????? ??? ????????
930	increase/decrease of deferred income	???????????/?????????? ??? ???????? ??? ??????? ????????
931	increment	???????????, ???????????
932	incremental borrowing rate	??????????? ????????? ??? ????????????? ??? ??????
933	incumbent operator	????????
934	incurred claims	?????????? ????????????
935	indemnity	?????????????? ??? ????????????, ????????????; ??????????????? ??? ????????
936	indemnity; remedy	????????????????
937	independence of the different reporting periods	????????????? ??? ?????????? ???????? ????????
938	independent appraiser	??????????  ??????? ?????????
939	index of consumer goods	??????? ??? ???????????????? ?????
940	indicative offers	???????????? ???????
941	indirect ownership	???????? ???????????
942	individual accounting unit	????????? ???????? ??????
943	indivisibility	??????????? (??? ????????)
944	industrial capital	?????????? ????????
945	inflow (cash) from basic activity	???????????? ??? ???????? ????????
946	infusion	???????? (??????????)
947	inherent nature	???????, ???????
948	injunction	???????? ?????????????
949	in-kind / non-monetary contributions	?????????? ???????
950	in-kind commercial discount	?????????? ?????????? ?????????
951	in-kind contribution	???????? ???????
952	inquiry	???????????
953	inside information	????????? ???????????
954	insider	????????? ????????? ?????
955	insider trading	?????????, ????????? ??? ?????????? ??? ????????? ???????????
956	insolvency	????????????????; ????????????????????
957	Institute of Bulgarian National Statistics	???????????? ?????????????? ?????????
958	insurable amount	???????????????? ?????
959	insurance	???????? ??? ?????????????
960	insurance claim	???????????????? ????????????
961	insurance event	???????????????? ????????
962	insurance indemnity	???????????????? ????????????
963	insurance instalments	???????????????? ???????
964	insurance of aircraft	???????????? ??? ?????????? ????????
965	insurance of children	??????? ????????????
966	insurance of damage to property	???????????? ??? ????? ??? ??????????
967	insurance of goods in transit	???????????? ??? ??????? ??? ?????? ??? ????
968	insurance of land vehicles, excluding rail vehicles	???????????? ??? ?????????? ????????? ????????? ???? ???????? ????????? ?????????
969	insurance of miscelaneous financial losses	???????????? ??? ?????? ?????????? ???????
970	insurance of rail vehicles	???????????? ??? ???????? ????????? ?????????
971	insurance of ships	???????????? ??? ??????????? ???????
972	insurance period	???????????????? ?????
973	insurance policy	???????????????? ???????
974	insurance premium	???????????????? ???????
975	insurance premiums received	??????????? ???????????????? ???????
976	insurance receivables	????????? ??? ????????????
977	insurance reserves	??????????????? ????????
978	insurance technical (special) provisions	???????????????? ??????????? ???????
979	intangible fixed assets	????????????? ???????????? ???????
980	intangible fixed assets	???????????? ????????????? ???????
981	integrated database	???????????? ????? ??????
982	interbank placements	????????????? ???????????
983	intercompany accounts	????????? ????????
984	interdiction	?????????
985	interest bearing securities	??????????? ?????? ??????
986	interest coverage	????????? ??? ????????
987	interest earned	???????? ??? ??????
988	interest expenses	???????? ??? ??????
989	interest income	???????? ??? ??????
990	interest on deposits with financial institutions	???????? ??? ?????? ??? ??????? ?? ??????
991	interest on loans granted	???????? ??? ?????? ??? ????????????? ??????
992	interest payable	??????????? ??? ??????
993	interest payable and receivable	???????? ??? ??????
994	interest rate	??????? ????????
995	interest rate margin	????????? ???? ????????? ????????
996	interest receivable	????????? ??? ??????
997	interest set by law	????????? ??????
998	interests in local companies	??????? ???????? ?? ??????? ??????????
999	interests on performing loans	?????? ??? ????????????? ????????
1000	intergovernmental agreements	???????? ??? ???????????????????? ?????????
1001	interim certificate	????????? ??????????????
1002	interim financial statements	????????? ??????????? ??????
1003	intermediaries	???????????
1004	international agreements	????????????? ???????
1005	introduction	?????
1006	inventories not owned by the enterprise	?????? ??????????? ???????
1007	inventory	??????????? ???????
1008	inventory accounts	??????? ??? ??????????? ???????
1009	investment in equity securities	??????????? ?? ??????????? ?????? ??????
1010	investment property	?????????????? ??????
1011	investment reserves	?????????????? ????????
1012	investments in other businesses	?????????? ?? ???????
1013	investments in securities not registered at the stock exchange	?????????? ?? ?????? ?????? ????????? ??? ????????? ??? ?????????? ??????
1014	investments in securities registered at the stock exchange	?????????? ?? ?????? ?????? ??????? ??? ????????? ??? ?????????? ??????
1015	invite offers	?????? ???????
1016	inward (insurance)	???????? ?????????????
1017	inwards/outward reinsurance	????????/???????? ????????????????
1018	IPO	????????????? ????????? ???????????
1019	irregular premium	?????????? ???????
1020	issuance	???????
1021	issuance of equvalent copies	????????? ??? ???????? ???????????
1022	issuance of share capital	??????? ??? ?????? ????????
1023	issue and demand	???????? ?? ???????????
1024	issue price	?????????? ?????????
1025	issued capital	????????? ??????????? ????????
1026	issuer	????????
1027	it is not off-set against technical provisions	??? ?? ???????? ??? ??????? ??? ?????. ?????????
1028	joint stock company	??????????? ??????????
1029	Joint Surveillance Steering Committee	??????????????? ???????????????? ???????? ??? ??????????? ?? ???????? ??? ???????
1030	jointly and severally	??????? ?? ??????????
1031	joint-venture	?????????? ????????????? ????????????
1032	judical system	???????? ????????
1033	juristic person; corporate body	??????????? ?????
1034	justified claim	???????????? ????
1035	keeping a commercial register	??????? ??? ?????????? ?????????
1036	labor cost	????? ??? ?????????? ?????
1037	labour accident	???????? ??????????
1038	labour cost	????? ??? ?????????? ?????
1039	labour dispute	??????? ?????
1040	Labour Legislation	???????? ????????????????
1041	lands, forests and perennials	?????, ????? ?? ??????? ???????????
1042	lapse	??????????? ??? ??????
1043	lapse premium	????????, ???????????, ?????????? ???????
1044	large scale construction	?????????? ?????????????
1045	last-in, first-out (value of outflow of stocks)	????????? ????????, ?????? ????????? ????? (?????????????)
1046	Law on registered pledges	??????? ??? ???????? ??????? (??????)
1047	Law on Securities, Stock Exchange and Investment Companies	??????? ??? ???????? ??????, ?????????? ?????? ?? ???????????????? ??????????
1048	law suit	???????? ?????
1049	lay a claim against/bring a suit against	????????? ?????
1050	lead manager on the assignment	???????????? ??? ????????????
1051	lead partner	?????? ??????????
1052	leasehold improvements	??????????? ??? ?????? ???????
1053	ledger	?????????
1054	legal costs	???????? ?????????
1055	legal expenses insurance	???????????? ??? ??????? ????????? (??????? ???????)
1056	legal grounds	??????? ??????????
1057	legal proceedings	???????? ?????????????
1058	legal tender	???????? ????????? ?????????
1059	legal value	???????????????? ?????
1060	legalize; legitimate; legitimize	???????????; ????????????; ????????????
1061	legatee	??????????, ??? ??????? ?? ????????? ??????????
1062	legitimacy	??????????????????
1063	legitimacy and expedience	?????????????????? ?? ????????????????
1064	letter of credit	??????????
1065	letters of credit in Bulgarian leva	??????????? ?? ???????
1066	letters of credit in foreign currencies	??????????? ???? ???????
1067	level of cumulative index for the yearend	???????? ???????????? ??????? ?? ???????????
1068	leverage/gearing	?????????????
1069	liabilities not connected with the business activities	?????????? ??????? ??????????? ?? ?????????? ???????
1070	liabilities not related to the business activities	?????????? ???????, ??????????? ?? ?????????? ???????
1071	liabilities under repurchase agreements	??????????? ??? ????????????? ??? ???????? ???????????
1072	liability for damages	???????? ????????????
1073	liability for damages caused by ??	???????????? ??? ?????? ?????????? ??? ??
1074	liability for losses and damages	???????????? ??? ?????? ?? ????????
1075	life insurance	???????????? ?????? (??????????????????)
1076	life insurance provisions	?????????????????????? ???????
1077	limitation	????????
1078	limitation of actions	???????????? ????????
1079	limitation time periods	?????????? ????????
1080	limited liability company	?????????? ?? ??????????? ???????????? (??????)
1081	limited partnership	??????????? ??????????
1082	limited real rights on immovable property (real estate)	??????????? ?????? ?????? ?????? ?????????? ????????????
1083	liquidation expenses	???????? ??? ???????????
1084	list of new loans granted	??????? ??? ????? ?????????? ????????
1085	listings	??????????
1086	litigant	??????? ??? ???????? ?????
1087	litigation	???????? ????????
1088	litigations and writs	???????? ?? ???????e??? ?????????
1089	livestock	?????? ???????? ?? ???????? ??? ?????????
1090	loan book/loan portfolio	????????? ?????????
1091	loan files	????????? ????????
1092	loan loss provision	????????? ??? ???????????? ????????
1093	loan loss provisions and other provisions (charge)/release	??????????/??????????? ????????? ??? ??????? ??? ???????? ?? ?????? ?????????
1094	loan substitute	????????? ???????????
1095	loans (classification): 1) Pass; 2) Watch; 3) Substandard; 4) Doubtful; 5) Loss	???????? (?????????????): 1) ????????; 2) ???? ???????????; 3) ??????????; 4) ???????????; 5) ???????
1096	loans and advances to customers	????????? ??? ??????? ?? ???????? ??? ????????
1097	loans and advances to other customers	????????????? ???????? ?? ??????? ??? ????????
1098	loans are returned to the accrual basis	?????????????? ??? ?????? ??? ?????????? ??? ????????????
1099	loans denominated in leva/foreigh currency	?????????? ????????????? ?? ?????/???????
1100	loans extended to third parties	??????, ????????????? ??? ?????? ?????
1101	loans for export of goods	????????????? ?????? ??? ?????? ??? ??????????? ???????
1102	loans for government-funded export	????????????? ?????? ??? ??????, ?????????? ?? ?????????????? ???????
1103	loans for purchase of foreign currency	????????????? ?????? ??? ??????????? ??? ???????
1104	loans in Bulgarian leva	????????????? ?????? ??? ?????? ?? ???????
1105	loans in foreign currency	????????????? ?????? ??? ?????? ???? ???????
1106	loans past due; loans overdue	??????????? ????????
1107	loans received (borrowings)	????????? ??????
1108	loans repaid	????????? ??????/????????
1109	loans to enterprises for import of goods	????????????? ?????? ??? ????? ??? ??????????? ???????
1110	loans to enterprises for working capital	????????????? ?????? ??? ??????? ??????
1111	loans to individuals	????????????? ?????? ??? ?????????
1112	loans to individuals for current needs	????????????? ?????? ??? ????????? ??? ??????? ??????
1113	loans to private farms	????????????? ?????? ??? ????????? ??? ?????????? ???????????
1114	loans to related parties	???????? ??? ????????? ?????
1115	loas to the State Budget	????????????? ?????? ??? ????????
1116	local correspondents	???????? ?? ??????? ??????????????
1117	local currency returns	?????????????? ?? ??????????? ???????
1118	lodge/make a complaint against s.o. with the court	???????? ?????? ?? ?????
1119	long-term amounts payable	???????????? ???????????
1120	long-term business provisions	??????? ??? ???????????? ?????????????
1121	long-term financial assets	?????????? ???????????? ???????
1122	long-term investments in related enterprises and minority participation	???????????? ??????????? ?? ??????????? ???????????? ?? ????????????? ????????
1123	long-term investments in subsidiaries	???????????? ??????????? ?? ???????? ????????????
1124	long-term loans	???????????? ??????
1125	long-term loans	????????? ???????????? ??????
1126	long-term loans in Bulgarian leva	????????????? ???????????? ?????? ?? ???????
1127	long-term loans in foreign currency	????????????? ???????????? ?????? ???? ???????
1128	long-term technical reserves	???????????? ??????????? ????????
1129	long-term treasury bonds (ZUNK)	???????????? ??????? ?????????? ??? ????????
1130	loss	???????
1131	loss development	?????????? ??? ??????? ??? ?????????
1132	loss not covered	?????????? ???????
1133	loss reserve	??????? ??? ??????? ?????
1134	losses arising as a result of dealing in foreign currencies	???????? ??? ???????? ?????????
1135	losses arising as a result of dealing securities	???????? ??? ????????? ?? ???????????
1136	losses on investments in securities	???????????? ???????? ??? ?????? ??????
1137	losses paid	???????? ?????
1138	lost by limitation	????????? ??? ???????? ????????
1139	low value items	?????????? ?? ???????????
1140	machines and equipment	???????, ??????????? ?? ???????????
1141	main activities (core function)	???????? ????????
1142	main heading	???????? ?????????
1143	maintain	??????????
1144	maintain accounting records	????? ?????????????
1145	major repairs	???????? ???????
1146	majority participation	??????????? ????????
1147	make demands	??????????? ??????????
1148	management buy out team/company	?????????????-???????????? ??????????
1149	Management Consultancy	????????????? ?????????????
1150	Management Information System (MIS)	????????????? ?????????????? ????????
1151	management letter	?????? ??? ??????????????
1152	management of securities	??????????? ??? ?????? ??????
1153	management representation letter	??????????????? ?????? ??? ??????????????
1154	Managing Partner	???????????? ??????????
1155	mandate	???????? ??? ????????
1156	manner of evaluation	?????? ??? ???????
1157	manufacturing	?????????????
1158	manufacturing company; business enterprise	??????????????? ????????????
1159	manufacturing equipment	??????????????? ???????????
1160	margin accounts	?????????, ??? ?????? ??? ???????? ?????????????? ?? ????????????? ??? ??????????
1161	mark up	??????????, ?????????? ?????????
1162	market value	???????? ?????????; ???????? ?????
1163	market value below cost	???????? ????? ???? ???????????????
1164	market watch	??????????? ?? ???????? ??? ???????
1165	marketable	????????
1166	marketable equity securities	??????, ??????? ??? ?????????? ??? ?????????? ??????
1167	marketable securities	???????? ?????? ??????
1168	marriage insurance	?????????? ????????????
1169	mass of insolvency	????? ??? ????????????????
1170	Mass Privatization Auction Center	???????? ???????? ???? ???????? ??? ??????? ?????????????
1171	matching concept	????????? ?? ??????????? ???????
1172	matching of	????????????? ?????? ???????? ?? ????????
1173	material and value expression	?????????? ?? ??????????? ??????????
1174	material expenses	???????? ??? ?????????? ?? ??????? ???????
1175	material interest	??????????? ???????? (???? ???????????? ???????), ????? ??? ??????
1176	material respects	??????????? ????????
1177	materiality	?????????????
1178	materials for reprocessing	?????????? ??? ???????????
1179	materials, finished goods and goods for sale	??????????, ?????????? ?? ??????
1180	mathematical (premium) provisions for life insurance	?????????????? (?????????) ???????? ??? ???????????????????
1181	maturing goods	?????? ??? ???????????
1182	maturity ladder	???????? ????????
1183	maturity period	??????
1184	measuring unit	?????? ????????
1185	medium term deals	????????????? ???????
1186	merchant	?????????
1187	merger (consolidation)	????????
1188	merger and acquisition	???????? ?? ????????/????????????
1189	mineral deposits	?????? ???????
1190	minority interest	????????????? ????????
1191	minority interest in consolidated subsidiaries	???????????? ???? ?? ?????????????? ???????? ??????
1192	miscellaneous expenses	?????? ????????
1193	mitigate	??????????, ???????????
1194	modular software structure	???????? ?????????? ??? ?????????
1195	monetary deposit	???????? ?????
1196	money capital	???????? ????????
1197	money in transfer	????? ??? ????
1198	money transferred	???????? ????????? ??? ????
1199	monthly instalment	???????? ???????
1200	mortality	??????????
1201	mortgage	????????
1202	mortgage encumbrance	????????? ???????
1203	motor own damage insurance	??????????
1204	motor vehicles	???????????? ?????????
1205	movements in the provisions for outstanding claims	???????????? ?? ???????? ??? ??????????? ?????????
1206	movements on bank accounts	????????? ??? ???????? ???????
1207	movements on reserves	?????????? ?? ??????????
1208	Municipal Committee	?????????? ??????
1209	municipal tax	?????? ??? ?????????
1210	municipality tax payable	???????? ?? ?????????
1211	mutual insurance co-operatives	??????????????????????? ???????????
1212	mutual insurances	???????? ????????????
1213	National Audit Office	???????? ???????
1214	National Chart of Accounts	???????????? ???????????
1215	National Electricity Company	??????
1216	necessary information	??????????? ?????????
1217	negative goodwill	???????????? (??????????) ??????????
1218	net assets	?????? ???????
1219	net book value	?????????? ?????????
1220	net capital worth	?????? ????????? ??? ?????????
1221	net cash flow from operating activities	?????? ???????? ??????? ??? ???????? ????????
1222	net current assets	?????? ????????????? ???????
1223	net financial expenses	?????????? ???????? ??????
1224	net gains from dealing in foreign currencies	?????? ???????????? ???????? ????????
1225	net interest margin	?????? ???????? ??? ??????
1226	net loss	???????, ??????
1227	net off balances of accounts payable and receivable	????????????? ??? ???????? ??? ??????????? ???????
1228	net profit	?????? ????????
1229	net profit before corporate income tax	?????? ???????? ?????? ?????? ????????
1230	net profit for the period	?????? ???????? ??? ????????
1231	net sales	?????? ???????? ??? ?????????
1232	net trade discounts	????????? ?? ?????????? ????????? (???? ?????????? ?????????)
1233	netting off with payments of a completely different nature	????????????? (?????????) ?? ????????? ??? ???????? ????????? ?????????
1234	new business insurance	???????????? ??? ????? ????????
1235	newly arise	??????????????
1236	no material legal actions initiated or pending against the company	????? ??????????? ??????? ????????? ????????? ??? ???? ?????? ????????
1237	non deductibles	????????, ???????????? ??????????? ?????????
1238	non privatized	??????????????
1239	non-attendance trading	?????????????? ?????????
1240	non-cash payment/cashless payment	?????????? ????????
1241	non-due principal	???????????? ?????????
1242	non-marketable equity securities	????????????? ??????????? ?????? ??????
1243	non-monetary	??????????
1244	non-performance	?????????????
1245	non-performing loan	???????????? ???????
1246	non-profit project/company	???????/?????????? ?? ???????? ????
1247	non-resident suppliers	????????????? ????? ???? ????????? ???? ?????? ?? ?????????
1248	non-serviced loans	???????????? ?????
1249	nostro accounts	??????? ???????
1250	not secured	????????????
1251	notary public	????????? ?????????
1252	notes to the financial statements	???????? ???? ???????????? ??????
1253	nullity of actions and transactions	?????????? ??? ????????? ?? ???????
1254	object oriented	???????? ????????????
1255	objects of taxation	??????? ??? ???????? ?????????
1256	obligation for notification	??????????? ??? ???????????
1257	obsolescence	???????? ??? ?????????
1258	obsolete	???????? ?????????
1259	obsolete assets	?????????? (???????? ?????????) ???????
1260	obsolete inventory	???????????? ???????? ???????????
1261	occupation (by occupation)	???????? (??? ????????)
1262	occupational decease	?????????????? ???????????
1263	off spring and growth of animals	????????? ?? ???????? ??? ????????
1264	off-balance sheet accounts	????????????? ???????
1265	off-balance sheet assets	????????????? ???????
1266	off-balance sheet commitments	????????????? ????????????
1267	off-balance sheet liabilities	????????????? ???????????
1268	official capital	????????? ????????
1269	offsetting	????????? (???????? ???????????)
1270	on accrual basis	??????? ????????? ??? ??????????????
1271	on the basis of	??? ??????? ???
1272	on-going	???????; ?????????; ?????????????, ??????????
1273	on-going accounting	??????? ?????????????
1274	on-line access mode	??????? ?? ??????? ??????
1275	open / known claims	???????? ?????
1276	open contract	??????????? ?????????? ???????? ?? ???????? ??????
1277	open systems client-server computing	????????? ???????? ??????? - ???????
1278	open-end investment company	?????????????? ?????????? ??? ???????? ????
1279	opening balance	???????? ??????
1280	opening balance sheet	???????? ???????
1281	opening position	???????? ?????? (?? ????????)
1282	opening/closing inventory	????????/??????? ?????????? ??? ????????????? ???????
1283	operating accounting system	?????????? ??????????? ????????
1284	operating expenses	???????? ??? ??????????/???????? ??? ???????? ????????
1285	operating income/operation revenu	???????? ??? ??????????/???????? ??? ???????? ????????
1286	operating profit (before underwriting expenses)	???????? ??? ?????????? (?????? ???????????????? ????????)
1287	operational and accounting policies	??????????? ?? ??????????? ?????????
1288	operational lease	???????????????? ???????
1289	opportunity	????????????? ???????????
1290	order log	??????? ??? ????????
1291	order of restriction	?????????? ??? ??????????
1292	ordinary deposit	?????????? ?????
1293	ordinary voting shares	??????????? ?????? ?? ?????? ??? ?????
1294	original capital	????????????? ????????
1295	original insurer	??????? (????? ?????????????)
1296	original maturity	????????????? ??????
1297	originate	?????????
1298	other assets and interest receivable	????????? ??? ?????? ?? ?????? ???????
1299	other creditors	?????? ???????????
1300	other creditors	?????? ??????????
1301	other debtors	?????? ?????????
1302	other expenses	?????? ????????
1303	other expenses	?????? ???????? ??? ???????? ????????????????
1304	other extraordinary expenses	?????? ??????????? ????????
1305	other extraordinary income	?????? ??????????? ????????
1306	other financial expenses	?????? ?????????? ????????
1307	other financial income	?????? ?????????? ????????
1308	other insurance expenses	?????? ???????????????? ????????
1309	other insurance revenue	?????? ???????????????? ????????
1310	other intangible fixed assets	?????? ???????????? ????????????? ???????
1311	other legislation	?????? ???????
1312	other loans	?????? ????????????? ?????? (???????? ???????)
1313	other loans and liabilities	?????? ?????? ?? ????????
1314	other operating income/(expense)	?????? ????????/(????????) ??? ??????????
1315	other payments and receipts	?????? ????????
1316	other relevant legislation	?????? ??????????? ??? ???????????? ????????????????
1317	other sales	???????? ??? ?????? ?????????
1318	other special provisions	?????? ?????????? ????????
1319	other state budget and government bodies accounts	?????? ???????? ?? ???????? ?? ??????????
1320	other tangible fixed assets	?????? ???????????? ??????????? ???????
1321	oustanding / overdue	??????????
1322	out of court settlement	????????????? ?????????????
1323	outflow (cash) for basic activity	????????? ??? ???????? ????????
1324	outflow of stocks	????????????? ??? ??????????? ???????
1325	outlay	?????????? ????????
1326	out-of-pocket expenses	?????? ??????????? ????????
1327	outsourced vendors	??????? ???????????
1328	outsourcing	??????? ????????????
1329	outsourcing company	??????? ???????????
1330	outstanding	???????????, ???????????
1331	outstanding arrears	???????????? /????????????/ ???????
1332	outstanding arrears of interest and principal	??????????? ?????? ?? ?????????
1333	outstanding balance	?????????? ??????
1334	outstanding claims provisios	???????? ??? ?????????? ??? ?????/??????? ??? ??????????? ????????? (?????????????)
1335	outstanding guarantees	????????? (?????????????) ?????????
1336	outstanding receivables	??????????? ?????????
1337	outstanding total amount	????? ???????????? ?????
1338	outward (insurance)	???????? ?????????????
1339	over the previous/prior year	?? ?????????? ?? ???????????? ???????
1340	overdrawn tax	?????????? ??????
1341	overdue	???????????, ??????????
1342	overdue bank loans payable	??????????? ??? ??????????? ???????? ??????
1343	overdue foreign currency loans to enterprises	?????? ??? ???????????? ???? ??????? ?? ??????????
1344	overdue interest/interest in arrears	?????? ???????????
1345	overdue loans	??????????? ??????
1346	overdue loans to individuals	?????? ??? ????????? ?? ??????????
1347	overdue payments	??????????? ?????????
1348	overdue short-term loans	????????????? ?????? ?? ??????????
1349	overheads	????????????? ????????
1350	overindebtedness	??????????????????
1351	overinsurance	????????????????
1352	override	???????? (????????)
1353	overrun	??????????
1354	overstating	???????????
1355	over-the-counter securities market	???????????? ?????????? ??????
1356	overview	??????????
1357	own chart of accounts	????????????? ???????????
1358	own debenture bonds purchased back	????????? ?????????? ??????????
1359	own debentures bought back	????????? ?????????? ??????????
1360	own financial statement	?????????????? ??????????? ??????
1361	own shares bought/purchased  back	????????? ?????????? ??????
1362	owner's account	??????? ??? ????????????
1363	owner's equity	????????? ????????
1364	packaging materials	?????????? ??????????
1365	paid-in (paid-up) capital	?????????? ????? ??? ??????????? ????????; ??????? ????????
1366	panel	??????? ?????
1367	panellist	?????????? ??/??? ??????? ?????
1368	par value	????????
1369	par value of share (also: face value; nominal value)	?????????? ????????? ??? ??????
1370	partial destruction	????????? ?????????
1371	participating interest; participations	??????????
1372	partition	?????? (?????. ?????)
1373	partnership limited by shares	??????????? ?????????? ?? ??????
1374	patents, licenses, concessions, knowhow, trademarks	????????, ?????????, ?????????, ????-????, ???????? (??????????) ??????
1375	pawned stock	???????????? ??????
1376	pay a token 1 USD	?????????/?????? ??? 1 ??????
1377	pay in addition	??????????
1378	payable to the budget	??????????? ???? ????????
1379	payables due	???????? ??? ??????????? ????????
1380	payables for participating interests	??????????? ??? ??????????
1381	payables of commercial credits received	??????????? ??? ????????? ?????????? ??????
1382	payables related to participation investments	???????????, ????????? ?? ????????
1383	payables/creditors	???????????
1384	payment	????????
1385	payment of premium	???????? ??? ?????????
1386	payment order	???????? ??????????
1387	payment system	????????? ????????
1388	payments	????????? ???????? (??-??? ????????)
1389	payments made by DSK	????????? ???????? ??? ??????
1390	payroll	??????????? ?????????
1391	payroll costs	???????? ??? ???????? ??? ??????????
1392	PC desktop	????????? ?????????
1393	penalties received	???????? ??? ??????????
1394	penalty	??????????
1395	penalty interest	???????????? ??????
1396	pending amount	????????????/???????? ?????
1397	pending claims	??????? ?????????????
1398	pending litigation	????????????? ???????? ?????
1399	pending payment	??????? ?????????
1400	pension fund balances	????????? ??? ?????????? ????????/?????????? ?????????
1401	pension reserves	?????????? ????????
1402	performance	???????????
1403	performance bonds	????????? ??? ???????????
1404	performing loans	??????????? ????????
1405	performing principle	???????? ?????
1406	period of delay	????? ??? ???????
1407	period of intended reliance	???????????? ?????
1408	permanent differences	?????????? ????????
1409	permanent diminution of the value of each investment	??????? ????????????? ??? ??????????? ??? ?????????????
1410	permanent fall in value	?????????? ??????????? ??? ????????????
1411	permanent funds of State Budget financed enterprises	???????? ?? ??????????? ????????????
1412	personal income taxes	???????? ??? ??????? ?????? ??????? ??? ?????????? ?????
1413	personnel costs	????????
1414	pervasive loss of audit trail	??????????? ????????????? ???/???? ???????????????? ??? ??????
1415	petition	??????????
1416	petitioner	????????
1417	petty cash advances	??????????? ?? ????????????? ?????
1418	petty cash advances	??????????? ?????
1419	physical volume and value	?????????? ?? ??????????? ???????????
1420	place of management	?????? ??? ???????????
1421	placements	????????????? ????????
1422	placements with foreign banks	??????????? ?? ????????????? ??????
1423	placements with, loans and advances to banks	????????? ??? ??????, ????????????? ???????? ?? ???????? ??? ??????
1424	plaintiff	?????
1425	plan events	????????? ????????????
1426	planned budget	?????-???????
1427	plant and equipment	???????, ??????????? ?? ???????????
1428	plant and machinery	??????? ?? ???????????
1429	PLC /Public Limited Company/	?????????? ?? ??????????? ????????????
1430	pledge	??????
1431	pledge agreement on receivable	????????????? ??? ?????? ???????? ????????
1432	pledged as collateral	????????? ????? ????????????
1433	policy acquisition costs	????????????? ???????? ??? ???????
1434	policy limit	??????? ??? ???????
1435	pooling of interest	?????? ??? ???????????? ??? ????????
1436	position of the bank	???????????? ????????? ??? ???????? (???.???? ???????)
1437	positive goodwill	???????????? ?????????? ??????????
1438	post to profit/income for the current year (reintegrate)	???????? ???? ??????? ??? ????????? ??????? (?????????????)
1439	postal order	????????? ??????
1440	posting accounts	?????????? ??? ???????
1441	potential losses arising from sale and purchase commitments	???????????? ??????? ??? ???????????, ????????? ?? ???????? ?? ?????????
1442	powers	???????????
1443	practically arisen	?????????? ???????????
1444	pre-defined user profile	?????????????? ??????????? ???????? ??? ????????????
1445	preferred shares	???????????????? ??????
1446	preliminary agreement	?????????????? ????????
1447	premium	?????????
1448	premium price	????? ???-??????? ??? ????????????
1449	premium provisions	???????? ???????
1450	premium received	??????????? ???????
1451	premium reserves	????????? ????????
1452	premiums written	????????? ???????
1453	prepaid expenses	??????
1454	prepayments	???????????? ???????
1455	pre-tax profit	??????????? ????????
1456	prevention of damages	???????????????? ??? ??????
1457	primary accounting documents	????????? ??????????? ??????????
1458	primary market	????????? ??????
1459	prime cost/product cost/cost	?????????????
1460	principal	?????????
1461	prior period losses	?????????? ??????? ??? ??????? ???????
1462	prior year retained loss	?????????? ??????? ??? ??????? ???????
1463	prior/preceding years	?????????? ???????
1464	priority of content over form	??????????? ??? ????????????? ????? ????????
1465	private notary	??????? ?????????
1466	pro rate method	??????????????? ??????
1467	proceedindg	?????????????????
1468	proceeds	????????????
1469	proceeds from issuance of shares	???????????? ??? ??????? ??? ??????
1470	proceeds from loan drawdawn	???????????? ??? ??????
1471	processing	??????????
1472	procurator	??????????
1473	product safety	???????????? ??? ????????
1474	production capacity (also: plant capacity, work capacity )	??????????????? ????????
1475	production cost	?????????????
1476	production overheads	???????? ??????????????? ????????
1477	productive and draught animals	???????????? ?? ???????? ????????
1478	products	??????????
1479	products from development activities	????????? ??? ????????? ????????
1480	products in safekeeping	?????????? ??? ?????????? ???????
1481	products in store	?????????? ??? ??????
1482	products on consignment	?????????? ??? ????????????
1483	professional secrecy	????????? ??????
1484	profit and loss account	?????? ??? ?????????? ?? ??????????; ??????? ?????????? ??????????
1485	profit and loss at insolvency and liquidation	????????? ???? ???????????????? ?? ???????????
1486	profit before taxation	???????? ?????? ???????
1487	profit on disposals of tangible assets	???????? ??? ????????? ??? ??????????? ???????
1488	profit on opeations (trading profit)	???????? ??? ?????????
1489	profit on sale of property	???????? ??? ????????? ??? ?????????? ??????
1490	profit tax	?????? ????????
1491	profit tax payable	???????? ??? ?????? ?????? ??????????
1492	profit/(loss) before taxation	????????/(???????) ?????? ???????
1493	proforma	?????????
1494	progress payments	??????????? ?????????? ??? ??????
1495	promisory note	?????? ??? ????????
1496	promotional goods	???????? ??????????
1497	properties held for resale	???????????? ??? ????????????
1498	property company	?????? ??? ?????????? ??????
1499	property damage	???????????? ?????
1500	protocol of findings	???????????? ?????????
1501	prototypes, models, pilot intallations	????????, ???????, ??????? ???????????
1502	provision	???????????, ???????
1503	provision for incurred but not reported claims	??????? ??? ???????????, ??? ??????????? ?????
1504	provision for loan and loss	???????? ??? ????????? ??? ?????????? ??? ???????? ???????????
1505	provision for urgent and incidental expenses	??????? ??? ?????????? ?? ????????????? ????????
1506	provision made	?????????? ??? ?????????
1507	provisional / contingent billing	???????? ????????????
1508	provisions	???????????
1509	provisions accrued on receivables	?????????? ????????? ??? ?????????
1510	provisions accrued/allocated	?????????? ?????????
1511	provisions for liabilities and charges	??????? ??? ?????????? ??? ??????????? ?????????
1512	provisions for off-balance liabilities	????????? ??? ?????????? ??? ????????????? ????????????
1513	provisions for risk assets	????????? ??? ?????????? ??? ???????? ???????
1514	provisions for trade receivables	????????? ??? ????????? ??? ?????????
1515	prudence	?????????????? (??????????? ????????)
1516	public offering	????????? ???????????
1517	purchase cost	????? ??? ????????????; ?????????? ??????????? ????? (?????????????) ??? ?????????? ????????
1518	purchase ledger (purchases daybook)	????????? "???????? ??? ??????????" ??? ??????
1519	purchase recites	????????? ??? ????????
1520	purchases	?????????
1521	purport	????????????
1522	purpose of an accounting transaction	?????????? ??? ??????????? ??? ?????????? ?????????
1523	pursuant to	?????????; ??? ?????????? ???
1524	qualified opinion	?????????? ?? ????????
1525	qualify a report	?????????? ?????? ?? ??????????? ??? ???????
1526	quary	????????-???????????
1527	quick ratio	??????????? ??? ?????? ???????????
1528	quota (property)	???????? ????? (?????????? ??????????)
1529	raise up funds	???????? (????????)
1530	rationale	??????????
1531	ratios for asstes turnover	??????????? ??? ???????????? ??? ?????????
1532	ratios for dynamics	??????????? ??? ?????????
1533	ratios for efficiency	??????????? ??? ????????????
1534	ratios for financial and accounting analysis	??????????? ??? ??????????-??????????? ???????
1535	ratios for financial independence	??????????? ??? ?????????? ????????????
1536	ratios for liquidity	??????????? ??? ???????????
1537	ratios for profitability	??????????? ??? ?????????????
1538	ratios for receivables and payables	??????????? ??? ??????????? ?? ?????????????
1539	ratios for structure	??????????? ??? ??????????
1540	ratios for turnover of stocks	??????????? ??? ???????????? ??? ????????????? ???????
1541	raw materials	??????????, ?????????? ?? ??????
1542	raw materials and supplies	????????? ?? ??????????
1543	raw materials; stocks	??????????
1544	raw, direct and indirect material inputs (after deducting recyclable waste) and finished components	?????????? ??? ???????? ??? ??????????????? ?????????, ???????? ?? ????????????? ?????????? (????? ??????????? ??? ?????????????? ?????????) ?? ??????? ???????? ??? ??????????????
1545	real assets	??????? ???????
1546	real rate	????????????? ??????
1547	realize investment/profit	??????????? ???????????/????????
1548	realize profit	??????????? ????????
1549	realized revaluation reserve of fixed assets	??????????? ???????????? ??????? ??? ?????????? ??? ??????
1550	realized upon sale of securities	???????????? ??? ????????? ??? ?????? ??????
1551	reasonable assurance	??????????? ??????????
1552	reasonableness	????????????
1553	rebates	???????
1554	receipts	????????? ???????? (??-??? ????????)
1555	receipts in DSK	????????? ???????? ?? ??????
1556	receivable on litigation	???????? ????????
1557	receivables from banks	????????? ??? ??????
1558	receivables from employees related to mark-up of the cost of shortages	?????????, ????????? ?? ??????? ???????? ??? ?????? ?? ???????
1559	receivables from litigation	????????? ??? ???????? ????????
1560	receivables on investments in other businesses	?????????, ????????? ?? ????????
1561	receivables on subscribed shares	????????? ??? ????????? ??????? ???????
1562	receiver; trustee	???????
1563	recevables from participating interests	????????? ??? ??????????
1564	reclassification	????????????????
1565	reclassify	???????????????
1566	recognition	???????????
1567	recognize	???????? ?????
1568	recognize liability	?????????? ?????????????
1569	recognize the substance of transactions	??????????? ????????????? ??? ???????????? ?????????
1570	recognized on an accrual basis	?????????? ??? ??? ????????? ??? ??????????????
1571	recompute	??????????????
1572	reconcile the account	????????? ???????
1573	reconciliation	?????????
1574	record	????????
1575	record the payment	????????? ??? ??????????
1576	recourse action	???????? ????
1577	recoverable amount	????????????? ?????????
1578	recoverable timing differences	????????????? ???????? ????????? ????????
1579	recovered capital	??????????? ??? ?????????????????
1580	recovery	????????????
1581	redemption of loans	??????????? ??? ??????
1582	redemption of share capital	?????? ??? ??????????? ??? ??????????? ????????
1583	redemption of shares	???????? ??????????? ??? ??????
1584	redundances	?????????
1585	redundant capital	???????? ????????
1586	refer back a case	??????? ?????
1587	reference	???????????
1588	reference (information)	????????-???????????
1589	refinancing	??????????????
1590	refund of excise duties	??????????????? ??? ??????
1591	refundable taxes	??????? ??? ???????????????
1592	refute	?????????????
1593	registered capital	???????? ????????
1594	registered office	?????? (??? ??????????, ????????, ??? ?????????????)
1595	registered persons	????????????? ?????
1596	Registered Pledges Act	??????? ??? ?????????? ???????
1597	registered share	????????? ??????
1598	registers	?????????
1599	registration	?????????
1600	regular loan	?????????? ???????
1601	regulation	????????; ??????????; ??????????????
1602	regulations	?????????? ??? ???????
1603	regulative/statutory interest	????????? ??????
1604	regulatory base	??????????? ?????
1605	regulatory documents	??????????? ??????????
1606	reinsurance agents	???????? ?? ??????????????????
1607	reinsurance recoverable losses paid	?????????????? ??????????????????? ?????
1608	reintegrated provisions on currency cash and nostro	?????????????? ????????? ??? ???????? ????????? ?? ??????? ??????? ???? ???????
1609	reintegration of provisions into the profit	????????? ??? ????????? ???? ??????????
1610	related parties	????????? ?????
1611	related parties disclosures	????????????? ??? ????????? ?????
1612	related parties trade receivables	???????? ???? ????????? ????? ??? ?????????
1613	related parties transactions	??????? ?????? ????????? ?????
1614	related to assets/income	?????????? ?? ?????????/ ?? ??????????
1615	relative share	???????????? ????
1616	released	??????????????
1617	released loan loss provisions	??????????? ????????? ??? ??????? ??? ????????
1618	released reserves	??????????? ????????
1619	reliability	?????????????
1620	remedial	?????????????, ????????????? (?????????; ?????????)
1621	remittance	??????? ??? ?????, ???????, ?????????? ?????
1622	remittance advice	?????? ??? ??????? ???????
1623	render an opinion on the FS	????????? ??????? ???????? ???????????? ??????
1624	renegotiated	?????????????
1625	renewal premium	?????????? ???????
1626	reorganization plan	????? ??? ????????????
1627	repay	??????????
1628	repayment schedule	???????????? ?????
1629	repealed regulation	???????? ??????????
1630	replacement cost	????? ??? ???????????? ??????; ?????????? ??? ????????
1631	replacement price	????? ??? ????????? ??????
1632	report as liabilities	???????? ?? ???????
1633	Report on factual findings	???????? ??? ????????????
1634	report/state	????????
1635	report; reported	?????????; ?????????
1636	reported date	????? ??? ???????????? ??????
1637	reported item	???????? ??????
1638	reporting currency	???????? ???????
1639	representation letter	??????????????? ??????
1640	representative expenses	??????????????? ????????
1641	representatives stores	???????? ?????????
1642	repurchase agreement	???????? ??? ???????? ???????????
1643	request for proposal	??????? ??? ????????? ??? ???????
1644	required provisions	????????????? ?????????
1645	requirements	?????????? (??????????? ?? ????????)
1646	requisite of an accounting document	????????? ??? ??????????? ?????????
1647	resale of agricultural products	???????? ??? ????????? ??? ????????? ???????????????? ?????????????
1648	resale of goods for resale	???????? ??? ????????? ??? ??????
1649	research and development costs	????????? ??? ????????? ????????
1650	reselling in short-term	????????????? ?????????
1651	reserve fund	?????????/???????? ?????
1652	reserves	????????
1653	residual value	?????????? ?????????
1654	responsible to ??	?????????? ????? ??
1655	restate	??????????????
1656	restated for any permanent diminution of the value of each investment	??????????? ?? ?????? ??????? ????????????? ??? ?????????? ??? ?????????????
1657	restated for the effects of hyperinflation	?????????????? ??? ??????? ??? ??????????????
1658	restatement of value	??????????
1659	restricted cash	?????????? ???????? ?????????
1660	restrictions: statutory, contractual, exchange control	????????????: ?????????, ??????????, ????????
1661	restructured	?????????????????
1662	restructuring of the loan by discounts with respect to the common conditions for extending loans	???????????? ??? ???????? ?? ????????? ??? ??????????? ???????? ??? ????????????
1663	restructuring, reduction, capitalization	?????????????????, ???????????, ???????????????
1664	results from joint operations	?????????? ??? ?????????? ????????
1665	results of operations	?????????? ??? ??????????
1666	retail sales	???????? ??? ????????? ??? ?????? ??? ???????
1667	retail trade	????????? ??? ???????
1668	retained earnings/profit	??????????????? ????????
1669	retained profit / loss	??????????????? ????????/???????
1670	retained reinsurance amounts	?????????? ???????? ??? ??????????????????
1671	retention of documents	???????????? ??? ??????????
1672	retroactively	?????? ?? ????? ???? ?????? ?????
1673	revaluation diffrences arising as a result of stolen property	??????? ???????? ??? ?????? ?? ???????
1674	revaluation reserve	???????????? ???????
1675	revaluation surplus	????????? ??? ??????????
1676	revaluation uplift	??????????? ??? ??????????
1677	revenue (income) accounts	??????? ??? ????????; ???????? ??? ?????????
1678	revenue from direct insurance	???????? ??? ?????? ?????????????
1679	revenue from insurance commissionsand fees	???????? ??? ???????????????? ?????????? ?? ??????
1680	revenue from insurance of previous years	???????? ??? ????????????? ??? ??????? ???????
1681	revenue from insurance premiums	???????? ??? ???????????????? ???????
1682	revenue from regresses	???????? ??? ????????
1683	revenue from releases insurance reserves	???????? ??? ??????????? ???????????????? ????????
1684	revenue grants	???????????? ??? ????????? ????????
1685	revenue recognition	??????????? ??? ????????
1686	reversal	???????????; ???????
1687	reverse	??????????
1688	reverse payment	??????? ??????????
1689	revocation of NAS	??????? ??? ??????
1690	revoke Bank's license	????????? ??? ??????? ???????
1691	revolving loans	????????????? ????????
1692	revolving underwriting facilities	?????????? ?? ???????????? ????????
1693	right of claim	??????? ??????
1694	right of use	?????? ??? ?????????
1695	right to buy off	?????? ??? ???????????
1696	risk (also: venture) capital	??????? ????????
1697	risk exposures	???????? ???????????
1698	risk-free collateral	??????????? ????????????
1699	risks excluded (insurance)	?????????? ???????? (?????????????)
1700	roll-down and forward	?? ???-?????? ?????
1701	roll-up and forward	?? ???-??????? ?????
1702	royalties	????????? ?? ???????????? ???????????????
1703	run on a midrange server	??????? ??? ???????-???????????
1704	safe custody	?????????? ???????
1705	safeguard	?????????, ???????, ?????????? ??????; ????????
1706	safety locking devices	????????? ??????????? ???????????
1707	safety vault	???????
1708	salable	???????????
1709	salaries and wages	???????? ??? ????????
1710	salaries, wages and other remuneration	???????? ??? ???????? ?? ?????? ???????????????
1711	sale and repurchase agreement	????????????? ??? ????????? ?? ??????? ??? ???????? ???????????
1712	sale at public auction with open bidding	????????? ??? ????????? ????? ?? ????? ??????????
1713	sale of finished products	???????? ??? ????????? ??? ??????????
1714	sale of services	???????? ??? ????????? ??? ???????
1715	sale on loss	????????? ??? ???????
1716	sales	???????? ??? ?????????
1717	sales of agricultural products	???????? ??? ????????? ??? ??????????????? ??????????
1718	sales of construction products	???????? ??? ????????? ??? ??????????? ??????????
1719	sales of imported goods	???????? ??? ????????? ??? ?????? ??? ?????
1720	sales of manufacturing products	???????? ??? ????????? ??? ??????????? ??????????
1721	sales of merchandise	????????? ??? ??????
1722	sales of transport services	???????? ??? ???????????? ???????
1723	sales register (sales daybook)	????????? "????????? ??? ???????????" ??? ??????
1724	sales representative	?????????? ????????????
1725	sales revenue	????????/???????? ??? ?????????
1726	scope of activity	???????? ??? ????????
1727	scope of work	??????? ??? ????????
1728	seat	?????????
1729	secondary accounting documents	????????? ??????????? ??????????
1730	securities	?????? ??????
1731	securities held for dealing purposes	?????? ?????? ?? ????????? ?????????
1732	security measures	?????????????? ??????
1733	self-employment insurance	????????????????
1734	self-produced materials	?????????? ?????????? ?????????????
1735	selling and distribution expenses	???????? ??? ????????? ??? ??????????
1736	semi-finished products	??????????????
1737	semi-finished products manufactured by the enterprise	?????????????? ?????????? ?????????????
1738	Senior Deputy Executive Managing Director	??????????? ??????? ????????????? ?????????
1739	separate detailed accounts	???????? ??????????? ?????????
1740	separation	?????????
1741	separation protocol	????????? ??? ?????????? (??? ??????? ?? ???????)
1742	sequential	???????????????
1743	serviceability	???????? ??? ?????????????
1744	set aside	????????
1745	set aside provisions; determine provisions	???????? ?????????
1746	set forth	?????????, ??????????, ????????, ?????????
1747	set off	?????????????, ???????????
1748	set up a claim against	????????? ????
1749	settlement	?????????
1750	settlement account	?????????? ???????
1751	settlement timing delay	??????????? ???????? ??? ??? ???????? ??? ??????????? ??? ???????? ???????????
1752	settlements falling due under contracts	????????? ??????????? ???/?? ????????????? ?? ???????????
1753	set-up	??????????
1754	share (also: stock, subscribed) capital	??????????? ???????? ??? ??????
1755	share capital paid in	??????? ???????? ????????
1756	share capital subscribed receivable	????????? ??? ????????? ??????? ???????
1757	share discount account	???????, ????????? ?? ??????????? ????????
1758	share premium	???????? ???????
1759	share premium account	???????, ????????? ?? ??????????? ????????
1760	shareholder's equity; own capital; shareholders' funds	????????? ????????
1761	shares	??????
1762	shipment confirmation	????????????? ??? ???????????
1763	shop floor	????
1764	short-term foreign currency loans to enterprises	????????????? ????????????? ?????? ??? ???????????? ???? ???????
1765	short-term investments in securities	????????????? ??????????? ?? ?????? ??????
1766	short-term loans	????????????? ??????
1767	short-term loans	????????? ????????????? ??????
1768	short-term loans to enterprises	????????????? ????????????? ?????? ??? ????????????
1769	short-term marketable securities	????????????? ???????? ?????? ??????
1770	short-term receivables	????????????? ?????????
1771	sickness insurance	???????????? ???????????
1772	signatory states	???????????? ????????
1773	significant	????????
1774	significant adjustments	??????????? ??????????????
1775	significant deviations	??????????? ???????????
1776	significant influence	??????????? ????????
1777	significant interest	??????????? ????????
1778	significantly obsolete	??????????? ???????? ?????????
1779	single entry accounting	???????????? ??????????? ??????????
1780	single premium	??????????? ???????
1781	single trade joint-stock company	??????
1782	slow-moving stock	????????? ??????
1783	social security	???????? ??? ??????????? ????????????
1784	social security and welfare	???????? ??? ????????? ??????????? ?? ?????????
1785	social security and welfare allowance expenses	???????? ??? ????????? ??????????? ?? ?????????
1786	social security payable	??????????? ??? ??????????? ????????????
1787	software	?????????? ?????????
1788	sole proprietor; sole trader; self-employed entrepreneur	????
1789	sole signing authority on behalf of	?????????????? ?????? ??? ??????? ??? ?????? ???
1790	solvency	??????????????????
1791	solvent	????????????????
1792	source documents	????????? ??????????? ???????? ?????????
1793	special provision	???????? ???????????
1794	specific provisions	??????????? ?????????
1795	stable deposit base	????????? ?????????? ?????
1796	stake (on)	????????
1797	standard exposures	???????? ???????????
1798	standard loans	???????? ????????
1799	standard routings	??????????? ???????????
1800	stand-by letters of credit	??????-???? ??????????
1801	state and other public utilities	????????? ?? ?????? ?????????? ???????
1802	State Budget and extra budget revenue	????????? ?? ?????????????? ????????
1803	State Budget expenses	???????? ??? ?????????? ???????
1804	State Budget revenue	????????? ????????
1805	State Budget revenue for distribution	????????? ???????? ??? ??????????????
1806	state participation	????????? ????????
1807	State Savings Bank	??????
1808	stated at cost	??????? ??? ??? ????? ??? ????????????
1809	stated under equity method	???????????? ??? ??????? ??? ??????????? ????????
1810	statement expenditure	???????? ??? ????????
1811	statement of account	??????????? ??? ???????
1812	statement of claim	??????? ??????
1813	statement of operations	?????? ??? ???????? ?? ????????
1814	statute of limitation of tax liabilities	?????????? ????? (????????)
1815	statutory accounts	??????????? ?????? ??? ??????????? ??????????
1816	statutory audit	????? ??? ????????????? ??????????? ??????????
1817	statutory requirements	??????????? ??? ?????. ????????????????
1818	statutory reserves	????? ????????
1819	Steering Committee	?????????????? ??????
1820	stipulate	??????????, ???????? (?? ????????, ??????????? ?????????)
1821	stock of goods for resale	?????? ??? ?????? ??? ????????????
1822	stock price	????? ??? ????????
1823	stock stands high	??????? ??? ??????
1824	stock-in-trade	?????????? ??? ??????
1825	stocks	??????; ??????????; ???????? ???????????
1826	stocks, shares	??????
1827	stocktaking	???????????????
1828	stop-loss treaty	???????? ????????
1829	straight line amortization	??????? ?????? ??? ????????????
1830	straight-line basis	??????? ????????
1831	straight-line depreciation method	??????? ?????? ??? ????????????
1832	strive to participate	??????? ??? ??? ????????
1833	st??ady buildings	???????? ???????
1834	subdelegated legislation	???????????? ??????????? ???????
1835	sub-heading	????????????
1836	submission of bid/offer	?????????? ??? ????????????
1837	submit a case to court; initiate proceedings against s.o.; sue s.o.	????????? ?????
1838	subpara	??????
1839	subrogation	???????? ??? ???????????? ???????
1840	subrogation into the rights of the assured	?????????? ?? ???????? ??? ??????????????
1841	subscription insurance	???????????? ????????????
1842	subsequent	????? ??????????
1843	subsides and grants	???????? ??? ?????????????
1844	subsidiaries	???????? ??????; ??????????????; ????????
1845	subsidies	???????? ??? ???????????? ??? ???????????? ???????
1846	substance over form	??????????? ??? ????????????? ????? ????????
1847	substandard exposures	?????????? ???????????
1848	substantive	??????????????, ??????????; ??????????, ??????
1849	substantive	?????????????????
1850	sub-total	????????? ?????
1851	success fee	?????? ??? ???????? ???????
1852	succession in title	???????????????
1853	successor in title	??????????????
1854	sum insured	???????????????? ?????
1855	summarized account	??????????? ???????
1856	sundry debtors and creditors	?????? ????????? ?? ??????????
1857	sundry off-balance sheet asset accounts	?????? ???????? ????????????? ???????
1858	sundry off-balance sheet liability accounts	?????? ???????? ????????????? ???????
1859	supervisor	??????????
1860	supplementary information	????????????? ???????????
1861	supplier accounts and related accounts	??????????? ?? ????????? ?? ???? ???????
1862	suppliers of goods without a purchase invoice	??????????? ??? ?????????????? ?????????
1863	suppliers under special terms	??????????? ??? ????????? ???? ??????????? ????????
1864	suppliers under trade credit terms	??????????? ??? ?????????? ????????
1865	supplies from related parties	???????? ???? ????????? ????? ??? ?????????
1866	supply capital	????????? ???????????? ????????
1867	supporting source documents	????????? ??????????
1868	suretyship insurance	???????????? ??? ?????????
1869	surplaces of other valuables	????????? ??? ?????? ?????????
1870	surplaces of tangible fixed assets	????????? ??? ???????????? ???????
1871	surplus	??????????? (????????)
1872	surplus charge	?????????
1873	surpluses of inventories	????????? ??? ??????????? ???????
1874	surpluses of inventories and other valuables	????????? ??? ???????
1875	surrender value (insurance)	???????? ?????????
1876	surrenders	????????? ???????
1877	suspense account	??????????/????????? ???????
1878	suspense items	???????? ??? ??????????? (????????? ???????)
1879	suspension of interest accrual	???????????????? ?????????????? ??? ??????
1880	syllabus	?????????, ?????, ??????? ?????????
1881	synergies	????????????; ??????????, ??????????? ???????
1882	system controls	?????????? ????????
1883	system modules	????????? ???????
1884	take over	???????? (??????????)
1885	take stock of	?????? ???????????????
1886	tangible and intangible fixed assets not owned by the enterprise	?????? ???????????? ??????????? ?? ????????????? ???????
1887	tangible fixed assets	???????????? ??????????? ???????
1888	tangible fixed assets in progress	???????? ??? ???????????? ??? ???????????? ??????????? ???????
1889	targeting	?????
1890	targeting	???????????
1891	tax administration	???????? ??????????????
1892	tax and accounting legislation	???????? ?? ?????????? ???????
1893	tax assessment act	???????? ???????????? ????
1894	tax audit	???????? ????????
1895	tax base	???????? ???????
1896	tax concession	???????? ?????????; ????????? ??????
1897	tax credit	???????? ???????
1898	tax depreciation rate	???????? ??????????????? ??????
1899	tax division (tax office)	???????? ??????????????
1900	tax effect	???????? ?????? (???????? ????????? ????????)
1901	tax expenses	???????? ??? ??????
1902	tax liabilities	???????? ???????
1903	tax liable persons	???????? ?????????? ?????
1904	tax on profits/profits tax	?????? ?????? ??????????
1905	tax payer	???????? ?????????? ?????
1906	tax registration	???????? ????????????
1907	tax relating to extraordinary items	?????? ?????? ??????????? ???????
1908	tax release	?????????????? ??? ???????
1909	tax relief	???????? ???????????
1910	tax return	???????? ???????? ???????????
1911	tax savings	????????? ??? ??????
1912	tax subjects	???????? ????????
1913	taxable profit	?????????? ????????/???????? ???????
1914	taxable suppliers	?????????? ?????????
1915	taxation (charge)/release	???????? ???????/(???????)
1916	technical inspection	??????????????? ??? ??????
1917	temporary differences	????????? ????????
1918	temporary tax differences	???????? ??? ???????? ????????? ????????
1919	tender	????????
1920	term	?????
1921	term deposit	??????? ????????
1922	terminal usage	??????????? ??? ??????????
1923	terms of reference	????????
1924	territorial tax directorate	???????? ????????????? ?????????
1925	The bank has satisfactory title to all assets	???????? ???? ?????? ??? ???????????? ?????? ?????????
1926	The Company complies with all contractual agreements that could have material effect on the financial statements in the event of non-compliance	????????????? ??? ?? ??????????? ?? ??????? ???????? ??? ???????????, ????????????? ??? ?????? ??? ??? ????????? ??????????? ?????? ???????????? ??????
1927	The company does not perform any research and development activities	????????????? ??? ????????? ??????? ?? ????????? ????????
1928	the overall gross margin to sales ratio	??????????? ??? ????????? ???????? ???? ???????? ??? ?????????
1929	theft and other losses of assets	?????? ??? ???????
1930	there are no liens or encumbrances on the assets	?????? ????????? ????? ????????
1931	thin capitalization	?????? ??????????????
1932	third parties accounts	??????? ??? ????????
1933	third parties financial assets	?????? ?????????? ???????
1934	third parties inventories	?????? ??????????? ???????
1935	third party liability insurance	???????????? "???????????? ????????????"
1936	threshhold amount	????????? ?????
1937	through a permanent establishment	????? ?????? ??? ?????????? ????????
1938	time of payment	?????? ??? ????????
1939	timing differences	????????? ????????
1940	to the extent they are deemed collectable	??? ???????? ??? ???????? ????????????
1941	toll treatment	???????
1942	tolling agreement	???????? ??? ???????
1943	tort	???????????????
1944	total build-up area	??????????? ?????????? ?????
1945	total carrying amount	????? ???????? ?????????
1946	total equity	????? ????????
1947	total generated by operations	??????? ????????? ?? ????????? ??? ??????????
1948	trade creditors	??????????? ???? ???????????
1949	trade debtors/receivables	????????? ??? ?????????
1950	Trade investments are held to protect, facilitate or further support existing business or trading relations	?????????????? ??? ??????????? ?? ???? ????????????, ??????????? ???? ?????????????? ??? ????????????? ?????????? ???? ?????????? ????????????????
1951	trade name	?????????? ?????? (????)
1952	trade representative office	?????????? ?????????????????
1953	trade rival	?????????? ????????????
1954	trading time stamps	??????? ??? ????????????? ??? ????????? ???? ????????
1955	transaction	?????????? ?????????
1956	transaction team	????? ??? ?????????
1957	transactions with currency valuables	??????? ?? ???????? ?????????
1958	transcript (of the minutes)	??????? ??????????? (??? ?????????)
1959	transcripts	????????
1960	transfer	??????????
1961	transfer from reserves	?????????? ??? ????????
1962	transfer of profits	?????????????? ??? ??????????
1963	transfer of rights	???????????? ??? ??????
1964	transformation of enterprises	?????????????? ??? ????????????
1965	transformation of the financial statements	??????????????? ??? ???????????? ??????
1966	transitional and final provisions	????????? ?? ????????????? ???????????
1967	translate	??????????????
1968	translate in accordance with IAS	?????????? ?? ????????????? ?? ??????
1969	translation gains	???????????? ???????? ??? ???????????????
1970	transport and communications	?????????? ?? ??????????
1971	travel assistance	?????? ???? ?????????
1972	travel expenses	?????? ?????
1973	Treasury	?????? "????????????" (?? ??????)
1974	treasury bonds	????????? ?????? ??????
1975	treasury stock	????????? ?????????? ??????
1976	treatement of financial statements	?????????? ??? ??????????? ??????
1977	trial balance	????????? ????????? (????? ?????: ?????????; ??????????? ??????; ?????? ??????)
1978	tripartite	??????????? ????????
1979	true and fair picture	?????? ?? ??????? ????????????
1980	trustees; suppliers under commissioned  or consignment sale	???????????
1981	truthfulness	?????????????
1982	try a case	??????? ?????
1983	turnover	????????????
1984	twinning (agreement)	?????????????? ??? ??????
1985	two-tier	???????????? ?????? ??? ???????????
1986	types of taxes	??????? ???????
1987	ultimately	?? ?????? ???????
1988	unacceptable	????????????
1989	unamortized sum	??????????????? ?????
1990	unappropriated profit	??????????????? ????????
1991	uncalled capital	???????????? ????? ??? ??????????? ????????
1992	unchallengeable receivables	??????????? ????????
1993	uncollectable claim	???????????? ????????
1994	uncondtional claim	??????????? ????????
1995	unconsolidated subsidiaries	???????????????? ???????? ??????????
1996	under article	??? ??????
1997	under equity method	??? ??????? ??? ??????????? ????????
1998	under receivership	???? ??????? ???????
1999	under the purchase method	??? ??????? ??? ????????-???????????
2000	under toll agreement	??? ???????
2001	underinsurance	????????????????
2002	underlying	????????, ???????????, ?????????? ?? ????????? ???
2003	undertaking	????????????
2004	underwriting expenses	???????????????? ????????
2005	undistributed prior (year) period profit	?????????????? ???????? ??? ??????? ???????
2006	undistributed profit	??????????????? ????????
2007	unearned premium provision	???????-???????? ???????
2008	unemployment fund	????? ?????????????? ????????????? ?? ????????????
2009	unified registration number	??????
2010	unincorporated partnerships	?????????????????? ??????????
2011	unit of production	??????????????? ????????
2012	unmatched maturities	????????????? ??? ?????????
2013	unmerited gain	?????????????? ?????????????
2014	unqualified opinion	?????????? ??????? ???? ?????????????
2015	unquoted securities	??????????? ?????? ??????
2016	unreconciled items	???????????? ?? ??????????? ????? ??? ????????
2017	unrecoverability of loans	???????????????? ??? ????????
2018	unrecoverable loans	???????????? ??????
2019	unregistered persons	??????????????? ?????
2020	unremitted part of those earnings	???????????? ????? ??? ????? ????????
2021	unrevocable VAT	?????? ???? ?????? ??? ???????? ???????
2022	unserviced loans	????????????? ????????
2023	unutilized part of the loan	?????????? ????? ??? ????????
2024	upgrade of assets	??????????? ??? ?????????
2025	upon receipt	???? ???????????
2026	USAID	????????? ??? ?????? ??? ????????????? ?????????
2027	valid insurance	?????????? ????????????
2028	value added tax	???????? ??? ?????? ?????? ??????????? ?????????
2029	value date	???????
2030	valuer	?????????
2031	VAT recoverable	?????? ??? ???????????????
2032	vehicles	???????????? ?????????
2033	vendor	??????????
2034	verifying	????????
2035	versus party	????????? ???????
2036	vest (to vest rights in sb, to vest sb with rights)	??????, ????????? (?????? ???)
2037	viability	????????????????
2038	viable	????????? (?????)
2039	voidability of incorporated company	????????????????? ??? ????????? ??????????
2040	wages and salaries	???????? ?? ???????????????
2041	wages and salaries payable	??????????? ???? ??????????
2042	WAN	??????
2043	warehouse warrant	???????? ??????
2044	warehousing	???????? ???????
2045	warranties	????????
2046	watch	???????? ??? ??????????? ??? ??????? (??????)
2047	watch exposures	??????????? ???? ???????????
2048	weight factor	????????? ??????????
2049	weighted average	??????? ???????????
2050	weighted average cost for the reported period	??????? ??????????? ????? (?????????????) ??? ????????? ???????
2051	well performing loans	???????? ????????
2052	wholesale	???????? ??? ????????? ??? ?????? ??? ?????
2053	wholesale trade	????????? ??? ?????
2054	whole-sale warehouses	????????? ??? ?????
2055	wire payment	?????????? ????????
2056	wire transfers	??????????? ????????
2057	withholding tax	?????? ??? ?????????
2058	within the meaning of this regulation/law	??? ???????? ??? ????? ????????/??????
2059	without prejudice	???? ?????? ??? ???????? ???? ?????????? ??? ???????
2060	without prejudice to the solution of the question	???? ??? ??? ??????????? ?????????, ???? ????? ??? ?????? ??? ?????????????? ??? ????????
2061	without qualified opinion	???? ????????
2062	work in progress	???????????? ?????????????
2063	work paper	???????? ??????????
2064	working (also:current, circulating, floating, fluid, productive, rolling  ) capital	????????? ????????
2065	working capital	????????? ?????????; ????????? ????????
2066	workstation	???????? ????????
2067	writ of execution	????????????? ?????
2068	write down of investments	?????????? ??? ???????????
2069	write-offs for bad debts	?????????? ??? ???????????? ?????????
2070	writs	?????????? ?????????
2071	written insurance	????????? ????????????
2072	written procedures	???????? ??????????
2073	year end monetary rates	???????? ???????? ?? ????? ??? ?????????
2074	youg and fattening live stock	?????? ???????? ?? ???????? ??? ?????????