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to damage the quality, taste, or value of something

taint

to cause people to doubt someone's character, qualities, or reputation by criticizing them

impugn

unusual, funny, and pleasant ideas or qualities

whimsy

bristle

to react angrily

a statement that has been repeated so often that it is meaningless

platitude

If a text, process, or activity xxxxx, it has no clear purpose or direction

meander

the act of making something less clear and less easy to understand, especially intentionally, or an instance of this

obfuscation

showing strong feelings; eager

ardent

a structure made of stone or brick that sticks out from and supports a wall of a building

buttress

to stay at or near a particular level

hover

a sudden and unwanted entrance to a place or area controlled by others, esp. in a military attack

incursion

a statement that explains something clearly

exposition

gwiazda polarna

lodestar

If you are in xxxxx to someone or something, or in xxxxx of someone or something, he, she, or it has a lot of power to control you

in thrall

to establish or make clear your opinion or position on something

stake out

not able to produce good results

ineffectual

something or someone considered harmful or dangerous

villain

carrying or holding a lot of something

laden

(of a person or their behaviour) slightly dishonest, or not speaking the complete truth

disingenous

not controlled or limited

unbridled

If you become xxxx to something unpleasant, you become familiar with it and able to accept and bear it

inure

to be doubtful about, patrzeć krzywo na

look askance at

wypierać; to take the place of and serve as a substitute for especially by reason of superior excellence or power

supplant

giving grounds for reasonable opinion or belief

presumptive

a particular point in time

juncture

to combine into a single group or thing

coalesce

the main idea, subject, or opinion that is discussed or written about

thrust

to improve something and make it perfect

hone

zawiły, not known or understood by many people

abstruse

odrobina

modicum

bilans

balance sheet

machines used in industry

plant

Kapitał własny akcjonariuszy

stockholders equity

należności

accounts receivable

zapasy

inventories

amortyzacja

depreciation

odpis z tytułu utraty wartości

impairment charge

rachunki do zapłacenia

accounts payable

kapitał obrotowy netto

net working capital

wartość firmy/reputacja

goodwill

stosunek ceny do wartości księgowej

price-to-book ratio

wartość przedsiębiorstwa

enterprise value

aktywa nieobciążone

unencumbered assets

rachunek zysków i strat

income statement

koszty ogólne

overhead

earnings before interest and taxes

EBIT

zużycie

wear and tear

obligacja zamienna na akcje

convertible bond

rozwodnienie kapitału własnego

dilution of equity

net income minus dividends

retained earnings

poprzedzic cos, opatrzeć przedmową

preface

część sprawozdania finansowego amerykanskich spółek giełdowych zawierająca komentarz zarządu do bieżących wyników oraz do aktualnej i spodziewanej sytuacji spółki

Management Discussion & analysis

pozycje pozabilansowe

off-balance sheet items

surowy, kategoryczny

stringent

naganiacz, zachwalać

tout

wydatek, nakład pieniężny

outlay

porzekadło

adage

the practice of buying ang selling equivalent goods in different markets to take advantage of price difference

arbitrage

odparować, wyparować

evaporate

if equivalent investment opportunities trade simultaneously in different competitive markets, then they must trade for the same price in all markets

the Law of One Price

when the value of a whole group of assets exactly equals the sum of the values of the individual assets that make up the group of assets

value additivity

to make sth happen

precipitate

to make a problem worse

compound

to think of sb / sth in the stated way

account

wewnętrzna stopa zwrotu

internal rate of return IRR

strumień przepływów pieniężnych

a stream of cash flows

the process of moving a value or cash flow forward

compounding

wzrost wykładniczy/geometryczny

exponential/geometric growth

procent składany

compounding interest

wbudowany

built-in

skrót; to be another way of saying that sth has a particular quality

shorthand

a stream of equal cash flows that occur at regular intervals and last forever

perpetuity

wpłata początkowa, zadatek

down payment

to hold sth in your mind or to be willing to accept/consider sth

entertain

a particular set of beliefs that sb prefers

leaning

samodzielność

self-reliance

jednoosobowa działalność gospodarcza

sole proprietorship

fail to fulfill an obligation, a loan

default

wyrazić zgodę

give consent

for a long time

at length

to plan sth in details

chart

sentiment

people’s opinions/feelings about a situation, especially the likekt future durectioj of a financial market

to stop sth before it is finished, or to reduce sth

curtail

kosztem

at expense

be in a better situation if or after sth happen; stać się bogatszym

better off

when managers, despite being hired as the agents of shareholders, put their own self-interest ahead of the interests of shareholders

agency problem

wyrugować, zmuszać do dymisji, usuwać

oust

to spend money quickly

burn through sth

żywopłot; try to avoid giving an answer

hedge

jednocześnie

contemporaneously

having knowledge and ability

savvy

czerstwy; przestarzały; przetrenowany

stale

benefits - costs

Net Present Value

C x (1+r)n

the futute value in n years of a cash flow C today is

FVn = PV x (1+r)n

the future value on date n of a cash flow with a presemt value of PV

to state a price for securities/goods

quote

nieistotny

negligible

the tendency of an event or seies of events to happen repeatedly in a fixed pattern

periodicity

wprost; straightway, at once

outright

zgodzić się

concur

a short piece of writing, music, acting, etc. that clearly expresses the typical characteristics of something or someone

vignette

having a lot of trouble with something

beset with

nadużycie służbowe

malfeasance

niezłomny

steadfast

narośl

excresence

zręczny

adroit

to collect information in small amounts and often with difficulty

glean

a friendly relationship between people who work together or do the same job

collegiality

ponury

gloomy

to deal with a situation, usually successfully

get along

scope for freedom of action or thought

latitude

wstępny

forebear

wspiąć się

ascend

nadrzędny

overarching

zdemontować

dismantle

przepoławiać

halve

co gorsza

on top of sth

paliwo kopalne

fossil fuel

wycofać się, to stop using sth in stages

phase out

to perform a task; wypisać

discharge

sprawność

prowess

wysunąć jako postulat, suggest sth as a basic fact from which a further idea is formed

posit

to present for acceptance

proffer

obfitować w

teem with

spustoszenie

havoc

opłakany

deplorable

rabunek

depredation

a form of lending to businesses in which a company that is borrowing pays a higher rate of interest than on other loans but has longer to pay back the debt, which may also be changed into shares in the company

mezzanine financing

do not overestimate the amount of revenues recognized or underestimate the amount of expenses

prudence principle

po kosztach

at cost

wartość nominalna

par value

akcje własne

treasury stock

Rozliczenia międzyokresowe

accruals

funds set aside for future expenses or other losses such as reductions in asset value

provision

odpisać coś od podatku

write sth off

całkowite dochody

comprehensive income

perform the complete range of sth

run the gamut

surowy; painful

raw

walka

strife

samozadowolenie

complacency

przezwyciężać

surmount

zapowiadać

portend

gwałtownie

precipitously

zażegnać

stave off

otaczający

ambient

if one thing xxxx another, it makes it small by comparison

dwarf