![]() accruals and deferrals / Rechnungsabgrenzung / compte de régularisation / ratei e risconti Balance sheet item covering expenses and income attributable to a different reporting period to that in which they were paid. The endorsement cannot be cancelled by crossing it out. Such cheques may not be paid out in cash but can only be credited to the beneficiary. account-only check (US) collection-only check (US) / Verrechnungsscheck / chèque à porter en compte / assegno da accreditareĬheque bearing the endorsement «for clearing only» or «for crediting only» or similar. They also follow the guidelines laid down by the Swiss Federal Banking Commission. In Switzerland, banks comply with the standards laid down in article 6 of the Swiss Federal Law on Banks and Savings Banks and articles 23-27 of the Banking Ordinance on banks' annual and interim reporting. accounting standards / Rechnungslegungsvorschriften / règles de comptabilisation / prescrizioni per l'allestimento dei conti Legally defined procedures to be followed when compiling company accounts and consolidated accounts. Depending on the type of account, interest is calculated on a monthly to yearly basis. account statement / Kontoauszug / relevé de compte / estratto conto A summary in writing of all account transactions within a given period. The necessary control data, such as the customer's PIN, are stored in the magnetic strip. account card / Kontokarte / carte de compte / carta di conto Plastic card issued to bank customers for the efficient handling of transactions carried out over the counter or via ATMs. account / Konto / compte / conto Synonym for bank account. Opposite: non-accessory obligation: this form of security is separate from the claim it secures and therefore remains in force without the claim (e.g. The accessory obligation is extinguished with the principal obligation. ![]() accessory obligation / akzessorische Sicherheit / droit accessoire / garanzia accessoria Obligation which is incidental to another principal obligation, e.g. The bills are then accepted and usually also discounted by the bank as agreed. acceptance credit / Akzeptkredit / crédit par acceptation / credito di accettazione Short-term loan under which the bank permits the customer to draw bills up to a certain amount (credit line). The drawee of the bill of exchange is bound through acceptance to pay the latter on expiry. Acceptance of the bill of exchange must be declared, although it can also be limited to just part of the amount of the bill of exchange. acceptance / Akzept / acceptation / accettazione (1) Written declaration on a bill of exchange that the latter is accepted. TopĪc accept order / Accept-Order / ordre d'acceptation / accept order On the Swiss Exchange: acceptance of an order that is already contained in the central order book. Often the goal ist specified as generating a certain performance in excess of a money market rate. absolute return / absolute Rendite / rendement absolu / rendimento assoluto Investment strategy which does not try to beat a benchmark index. above par / über pari / au-dessus du pair / sopra la pari Term that indicates that the price of a security is higher than its nominal value. TopĪb abandon / abandonnieren / abandonner / abbandonare To withdraw from a premium deal. Aa AAA / AAA / AAA / AAA Highest debt grade in the rating system used by Standard & Poor's for securities in the international financial markets. ![]() French expression for a system of stock market trading where the stock exchange clerks read out the securities in the order they appear on the official quotation list while the dealers gather around the ring and call out the bid and ask prices for each security and make the prices paid known to the registering clerk. À la criée / à la criée / à la criée / à la criée Open outcry trading. ![]()
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