Glosar de terminologie financiar-bancar

A
abolition of restrictions
access charges
accession
accession negotiations
accountancy and control system
accounting/ accountancy
acquired company
acquiring company
acquisition of control
acquisition/ takeover
added value tax
advanced payment/ payment in advance
advisory committee
agricultural market
annual accounts
approved body
audit report/ auditor's report
Authomated Teller Machine
authorized representative
B
back to back letter of credit
balance of payments
balance of services
banking supervisory body
bankruptcy procedure
bid for contracts (to)/ tender for contracts (to)
bill of exchange
bill of lading
blank endorsement
budgetary commitment
building societies
business credits
C
capital account
capital adequacy
capital flow/outflow and inflow of capital/capital
movement
capital income
capital market
card issued by a credit institution
Carriage and Insurance Paid To - CIP
Carriage Paid to - CPT

eliminarea restriciilor
taxe de acces
aderare
negocieri de aderare
sistem de eviden contabil i control
contabilitate
societate absorbit; societate
achiziionat
societate absorbant; societate care
achiziioneaz
preluarea controlului
achiziie; preluare; absorbie (ca form a
fuziunii)
tax pe valoarea adugat (TVA)
plat n avans
comitet consultativ
piaa agricol
conturi anuale; situaie financiar anual
organism desemnat
raport de audit; raportul auditorilor
bancomat
reprezentant autorizat; mandatar
acreditiv subsidiar
balan de pli
balan a serviciilor
organism de supraveghere bancar
procedur a falimentului
(a) participa la o licitaie
cambie
conosament
girare n alb
angajament bugetar
banc de economisire i creditare n
domeniul locativ
credite pentru dezvoltarea afacerilor
cont de capital
raport de solvabilitate (rata de adecvare
a capitalului)
flux de capital; intrri i ieiri de capital;
circulaia capitalurilor
venituri din capital
pia de capital
card emis de o instituie de credit
transport i asigurare pltite pn la .
transport pltit pn la(loc de

case-law
censure
central body of of credit cooperatives
certified cheque
cheque payable to bearer
cheque/check
civil law
civil liability
civil offence
claim
claim/receivable
clean bill of collection
co-insurance
collective investment fund/collective investment
undertaking
collective redundancy
commercial code
commercial law
Community Customs Code
Community legislation/Community law
company law
company taxation
compulsory insurance
conditions for exceptions
conformity assessment procedure/conformity
assessment regulation
conformity declaration/declaration of conformity
consumer credit
consumer law
consumer protection policy/consumer
policy/consumer protection
consumption tax
contract law
contract of employment
contract of forfeiting
contract of franchising
contract of lease
contract on financial derivative instruments
contractual obligation
convertability
Cost and Freight CFR
Cost Insurance and Freight.- CIF
credit agreement
credits for housing

destinatie convenit)
jurispruden; practic judiciar
sanciune disciplinar
cas central a cooperativelor de credit
cec certificat
cec la purttor
cec
drept civil
rspundere civil
delict
plngere; reclamaie(1); revendicare (2);
crean (3)
crean
incaso curat
coasigurare
fond de plasament colectiv; organism de
plasament colectiv
concediere colectiv
cod comercial
drept comercial
Codul Vamal Comunitar
legislaie comunitar (1); drept
comunitar (2)
dreptul societilor comerciale
impozitarea societilor comerciale
asigurare obligatorie
condiii derogatorii
procedura de evaluare a conformitii;
reglementare privind evaluarea
conformitii
declaraie de conformitate
credit de consum
legislaia privind protecia
consumatorului
politica de protecie a consumatorului;
protecia consumatorului
impozit pe consum
drept contractual; dreptul contractelor
contract de munc
contract de forfetare
contract de franchising
contract de leasing
contract privind instrumentele financiare
derivate
obligaie contractual
convertibilitate
cost i navlu
cost, asigurare i navlu (port de
descarcare cuvenit
contract de credit
credite pentru locuine
2

creditworthiness
criminal offence
cross-border capital movement
cross-border merger
cross-border payment
cross-border transaction
crossed cheque
cross-product netting
cross-product netting agreements
current account
current assets
current convertability
customs duty
customs legislation/customs rules/customs law

D
damage
data processing
data protection
daughter directive
daughter legislation
debt security
default
defendant
deferred payment letter of credit
deposit banks
depositor
deregulated market
derogate from (to)
direct life insurance
direct non-life insurance
direct taxation/direct tax
disciplinary sanction
disclosed reserve
discount
discount rate
discount the bill of exchange
distribution of profits
disturbance of the capital market
documentary bill of collection
documentary letter of credit/L/C
doorstep selling
double-taxation agreement
duty-free goods

bonitate
fapt penal; infraciune
micri transfrontaliere de capital
fuziune transfrontalier
plat transfrontalier
tranzacie transfrontalier
cec barat
compensare ncruciat
acord de compensare contractual
ncruciat
cont curent
active circulante
convertibilitate curent
tax vamal
legislaie vamal; reglementri vamale;
drept vamal

prejudiciu
prelucrare datelor
protecia datelor
directiv secundar
legislaie secundar
titlu de credit; titlu de crean
stare de nerambursare
prt (1); acuzat (2)
acreditiv cu plata amnat
bnci de depozit
deponent; depuntor
pia nereglementat
(a) deroga (de la)
asigurare direct de via
asigurare direct general
impozitare direct; fiscalitate direct;
impozit direct
sanciune disciplinar
rezerv declarat
scont
tax a scontulu
scontare cambie
repartizarea profitului; distribuia
profitului
perturbare pe piaa de capital; dereglarea
pieei de capital
incaso documentar
acreditiv documentar
vnzare la domiciliu
acord privind dubla impozitare
mrfuri scutite de taxe vamale; mrfuri
n regim duty-free
3

E
EC conformity marking/EC marking
EC mark/EC trade mark/EC conformity marking;
EC marking
education and training
electronic transfer of funds
employer
enforcement
enlargement
enter bids (to)
equities
equity capital
exchange rate policy
exemption from VAT
exposure
external public debt account
ex-works
F
federal reserves banks
financial account
financial assessment of securities
financial derivative instruments
financial futures contract
financial institution
financial pre-emptive check
financial reporting
financing on the basis of saving-lending contract
fixed assets
fixed-income security
foreign currency
foreign exchamge market
foreign exchange appreciation
foreign exchange depreciation
foreign exchange regime
foreign exchange risk
foreign exchange transactions
foreign investment
forward contract
forward transactions
Free Along Ship - FAS
Free Carrier - FCA
free movement of capital
free movement of goods
free movement of persons
free movement of services/freedom to provide
services
free movement of workers/freedom of movement for
workers

marcaj de conformitate CE; marcaj CE

marc CE; marc comercial CE; marcaj
de conformitate CE; marcaj CE
educaie i formare profesional
transfer electronic al fondurilor
angajator
aplicare
extindere
a face oferte de pre (la o licitaie)
titluri de capital
capital propriu; capital social
politica cursului de schimb
scutire de TVA
risc; expunere la risc
contul datoriei publice externe
franco fabric
bnci ale rezervelor federale
cont financiar
evaluare financiar a valorilor mobiliare
instrument financiar derivat
contract financiar futures
instituie financiar
control financiar preventiv
raportare financiar
contract de economisire i creditare n
sistem colectiv pentru domeniul locativ
active fixe; active imobilizate
titlu cu venit fix
valut
pia valutar
apreciere valutar
depreciere valutar
regim de curs de schimb
Risc valutar
operaiuni valutare
investiie strin
contract la termen
pperaiuni la termen
franco de-a lungul navei (n portul de
ncrcare convenit
franco transportator (carau) - la locul
convenit
libera circulaie a capitalurilor
libera circulaie a mrfurilor
libera circulaie a persoanelor
libera circulaie a serviciilor; libertatea
de a presta servicii
libera circulaie a lucrtorilor
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Free On Board - FOB

free price formation
freedom of movement
freight
full harmonization
G
GATT/General Agreement on Tariffs and Trade
general public debt account
guarantee fund
guarantee system
H
harmonization
harmonized standard
hedge
hedged position
hire purchaseI
I
identity check
implementation; legislative implementation
import/export guarantee
Incoterms conditions
independent judiciary
indirect taxation
inflation accounting
infringement of Community law
initial capital of a credit institutions
inside information
insolvency
installment
insurance company/insurance undertaking
insurance documents
insurer
intangible property
interest income
interest rate
internal public debt account
international capital allocation
International Labour Organization/ILO
internet banking
intrenational sales contract

investment firm
investor
invoice
irrevocable letter of credit
issuer

franco la bord (port de ncrcare

convenit
libera formare a preurilor
libertate de circulaie
navlu
armonizare total; armonizare complet
GATT; Acordul General pentru Tarife i
Comer
contul general al datoriei publice
fond de garantare
sistem de garantare
armonizare
standard armonizat
acoperire
poziie acoperit
cumprare n rate
verificarea identitii
punere n aplicare
garanie la import/export
condiii de livrare Incoterms
putere judectoreasc independent
impozitare indirect
evaluare contabil a efectelor inflaiei
nerespectarea dreptului comunitar;
nclcarea dreptului comunitar
capital iniial al instituiilor de credit
informaii confideniale
insolven; insolvabilitate
vrsamnt
societate de asigurare
documente de asigurare
asigurtor
bunuri necorporale
venituri obinute din dobnzi
rata dobnzii
contul datoriei publice interne
repartizare internaional a capitalurilor
Organizaia Internaional a Muncii;
OIM
instrument de plat cu acces la distan
contract de vnzare internaional de
mrfuri/contract de vnzare comercial
internaional
societate de investiii
investitor
factur
acreditiv documentar irevocabil
emitent
5

issuing bank
J
judgment
judicial or quasi-judicial body
L
labour law
land register
large exposure
legal aid
legal expenses insurance
legal liability
legal person
lending right
less-favoured area
liabilities
liberalization
life insurance/life assurance
limited company/limited liability company
local public debt register
long-term capital movement
M
macro-economic policy
macro-economic stability
mandatory items of the bill of exchange
mandatory items of the cheque
mandatory items of the promissory note
market surveillance
market value
material risks management
maturity/tenor
medium-term capital movement
merger
merger control
minimum compensatory amount
minimum initial capital/minimum start-up capital
monetary aggregate
money laundering
money market
money market security
money of account
mortgage
mortgage bank
mortgage credit
movement of goods
multilateral development banks
mutual assistance
mutual investment fund
N
national judicial system

banc de emisiune
hotrre judectoreasc
organism de natur jurisdicional sau
cvasi-jurisdicional
legislaia muncii; dreptul muncii
cadastru
risc ridicat de credit; expunere maxim
asisten juridic
asigurare pentru cheltuieli judiciare
rspundere juridic
persoan juridic
drept de mprumut
zon defavorizat
pasive
liberalizare
asigurare de via
societate pe aciuni
registru al datoriei publice locale
micri de capital pe termen lung
politic macroeconomic
stabilitate macroeconomic
meniuni obligatorii ale cambiei
meniuni obligatorii ale cecului
meniuni obligatorii ale biletului la ordin
supravegherea pieei
valoare de pia
administrarea riscurilor semnificative
scaden
micri de capital pe termen mediu
fuziune
controlul fuziunilor
sum compensatorie minim
capital iniial minim
agregat monetar
splarea banilor
pia monetar
titlu de pe piaa monetar
bani de cont /bani scripturali
ipotec
banc de credit ipotecar
credit ipotecar
circulaia mrfurilor
bnci de dezvoltare multilateral
asisten reciproc
fond mutual de investiii
sistem juridic naional
6

national legislation/national law

national security
natural person
net turnover
network access
New Approach/horizontal approach
non-governmental organizations/NGOs
non-life insurance
notes on the accounts
null and void
nullity
O
off-balance-sheet business
official register
open account
open-ended investment fund
operating expenses
options contract
Organization for Economic Cooperation and
Development/OECD
own funds
P
packaging
packaging waste
parent company
parent-undertaking
pension fund
personal data
Personal Identification Number PIN
PHARE/Assistance for Economic Restructuring in
the Countries of Central and Eastern Europe
physical injury
placing on the market
plaintiff
position risk
postal services
pre-accession phase
pre-emptive check
pre-emptive rights
preferential arrangement
preservation of public confidence
prevent fraud (to)
price per unit weight
price transparency
primary legislation/primary Community
legislation/primary Community law
principal
principle of responsible care
principle of subsidiarity

legislaie naional; drept naional

siguran naional
persoan fizic
cifr de afaceri net
acces la reea
noua abordare; abordare orizontal
organizaie neguvernamental; ONG
asigurare general
anex la situaia financiar anual
nul de drept
nulitate
operaiuni n afara bilanului
registru oficial
cont deschis
fond deschis de investiii
cheltuieli de funcionare
contract de opiuni
Organizaia pentru Cooperare i
Dezvoltare Economic; OCDE
fonduri proprii /conturi de capital
ambalaj
deeuri din ambalaje
societate-mam
societate mam
fond de pensii
date personale; date cu caracter personal
cod personal de identificare aferent unui
card
PHARE/Asisten pentru restructurarea
economic a rilor din EuropaCentral
i de Est
vtmare corporal
introducere pe pia
reclamant
risc de poziie
servicii potale; pot
faz de preaderare
control preventiv
drept de preempiune
regim preferenial
meninerea ncrederii publicului
(a) preveni frauda
pre pe unitate de greutate
transparena preurilor
legislaie primar; legislaie comunitar
primar
comitent
principiul atitudinii responsabile
principiul subsidiaritii
7

principle of universality of prudential supervision

processing of personal data
procurement procedure
production cost
professional misconduct
profit-and-loss account
Prohibitions/restrictions or limitations on free
movement
promissory note
property law
public contract
public limited company/public limited liability
company/PLC
public procurement
public service contract
public supply contract
public undertaking/public enterprise/undertaking
controlled by the State
public works contract
purchase price
putting into service
qualifying shareholder
R
real estate agent
real estate/immovable property
recovery of claims
red clause letter of credit
rediscount
register for undertakings
registration procedure
regulatory capital
regulatory framework
reinsurance
remedy
repayable fund
repurchase agreement and reverse repurchase
agreement
review procedure
revision of the Treaty
revocable letter of credit
revolving letter of credit
right of deduction
right of entry
right of establishment
right of reply
right to judicial review

principiul universalitii supravegherii

prudeniale
prelucrarea datelor personale;
prelucrarea datelor cu caracter personal
procedur de achiziii publice
cost de producie
abatere profesional
cont de profit i pierderi
interdicii, restricii sau limitri ale
liberei circulaii a mrfurilor
bilet la ordin
regim patrimonial (1); drept de
proprietate (2)
contract de achiziii publice
societate anonim/societate pe
aciuni/SA
achiziii publice
contract de achiziii publice de servicii
contract de achiziii publice de bunuri
ntreprindere public; ntreprindere
(controlat) de stat
contract de achiziii publice de lucrri
pre de achiziie
dare n folosin
acionar semnificativ
agent imobiliar
bunuri imobile
recuperarea creanelor
acreditiv cu clauz roie
rescontare
registrul ntreprinderilor
procedur de nmatriculare
capital propriu; capital minim prevzut
de lege
cadru de reglementare
reasigurare
despgubire; reparaie (1); recurs; cale
de atac (2)
fond rambursabil
acord repo i acord reverse repo
procedur de revizuire
revizuirea tratatului
acreditiv documentar revocabil
acreditiv documentar rennoibil
drept de deducere
drept de intrare
drept de stabilire
drept la replic
drept de recurs
8

risk assessment/risk evaluation

risk-adjusted value of assets
royalty
ruling
S
safeguard mechanism
sanction
secondary legislation/secondary Community
legislation/secondary Community law
securities
securities market
securities trading
Securities/transferable securities
security of supply
security stock
self-employed
self-insurance
service provider
settlement date
share/stock
shareholder
short-term capital movement
sight letter of credit
Single Market
single member private limited company
small and medium-sized enterprises/SMEs/small and
medium-sized companies/small and medium-sized
businesses/SMBs
social rights
social security contribution
social security provisions
social security scheme/social security system
solvency
Special Drawing Rights SDR
special endorsement
spot contract
spot transactions
stand-by letter of credit
stress-test
supervision of credit institutions on a consolidated
basis
supplementary capital
supply of goods
supply of services
supply, works and service contracts

evaluarea riscului
valoarea activelor ajustat n funcie de
gradul de risc
redeven
deliberare (1); decizie (2)
mecanism de salvgardare
sanciune
legislaie secundar/legislaie secundar
comunitar/drept secundar comunitar
valori mobiliare
piaa valorilor mobiliare
tranzacii cu valori mobiliare
valori mobiliare; valori mobiliare
transferabile
sigurana aprovizionrii
stoc de siguran
persoan care exercit o activitate
independent; lucrtor independent
autoasigurare
prestator de servicii
data decontrii
aciune
acionar
micri de capital pe termen scurt
acreditiv la vedere
piaa unic
societate cu rspundere limitat cu
asociat unic
ntreprinderi mici i mijlocii/IMM-uri

drepturi sociale
contribuie la asigurrile sociale;
contribuie de asigurri sociale
dispoziii privind securitatea social
sistem de asigurri sociale
solvabilitate
drepturi speciale de tragere (DST)
girare special
contract spot (la vedere)
operaiuni la vedere
acreditiv stand-by
simulare de criz
supravegherea instituiilor de credit pe
baz consolidat
capital suplimentar
ofert de mrfuri; livrare de mrfuri
prestare de servicii
contracte de livrare de bunuri, servicii i
lucrri
9

surety
surety insurance
sustainability
sustainable development
sustainable growth
T
tangible property
tax base
tax evasion
tax harmonization
tax legislation
tax liability
taxable amount
tender
tender for contracts (to)
tenor / maturity
tort
trade balance
trades union
trading book
transfer
transferable letter of credit
travellers cheque
travellers cheque
treasury bill
turnover
turnover tax
W
warning

aval
asigurarea cauiunii
durabilitate
dezvoltare durabil
cretere durabil
bunuri corporale
baz de impozitare
evaziune fiscal
armonizare fiscal
legislaie fiscal
obligaie fiscal
sum impozabil
ofert (1); licitaie (2)
(a) participa la o licitaie
scaden
delict
balan comercial
sindicat
portofoliu privind tranzaciile cu titluri
(instrumente) financiare
virament
acreditiv transferabil
cec de cltorie
cec de cltorii
bon de tezaur
cifr de afaceri
impozit pe cifra de afaceri
avertizare

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