Глоссарий

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Section

Securities held for resale

Segment assets

Segment expense

Segment information

Segment result

Segment revenue

Selling costs

Selling expenses

Service (risk) contract (agreement)

Service assets

Service revenue

Set-off

Settle net

Settlement

Settlement date

Settlement of employee benefit obligations

Settlement value

Severance tax

Severity risk

Share capital

Share premium

Shareholders' equity (interests)

Shares outstanding

Sharing arrangement (pooling of capital)

Short seller

Short-term employee benefit

Significance

Significant influence

Single-premium contract

Small entity

Solvency

Special purpose auditor's report

Specific identification method

Standard cost

Standard measure of oil and gas reserves

State (employee benefit) plan

Statement of cash flows

Statistical sampling

Stock


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