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LZA TK termini atrodami Akadēmiskajā terminu datubāzē AkadTerm

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Atrasti 985 termini

▪ A, B, C, D, E, F value groups
▪ ABC code value
▪ absolute value
▪ absolute value of a vector
▪ acceptable value for cultivation
▪ accounting documents of equivalent probative value
▪ accounting value
▪ accounting value of the fixed asset
▪ accounts-based measure of value added
▪ accrued value
▪ achieving value for the money
▪ acid value
▪ acquisition value
▪ acquisition value of a property
▪ acquisition value of privatisation certificates
▪ actual value
▪ actual value of a specified time
▪ actuarial present value of promised retirement benefits
▪ added value
▪ added value chain
▪ added-value exchange
▪ added value of EU involvement
▪ added value of Union involvement
▪ additional value adjustment
▪ additive genetic value
▪ adjusted price value
▪ administrative value
▪ admissible value
▪ ad valorem charges and fees for the services tied to the value of the merchandise
▪ Advisory Committee on value added tax
▪ aere value
▪ aggregate value
▪ aggregate value of the importation
▪ aggregate value of the lots
▪ agricultural value added per agricultural work unit (AWU)
▪ agronomic value
▪ air quality limit value
▪ air-saturation value
▪ air transport costs to be included in the value for customs purposes
▪ alert threshold value
▪ alienation value
▪ allowable value
▪ alpha value
▪ amenity value
▪ annuity accumulation value
▪ antiquarian value
▪ aperture value
▪ appraised value
▪ approximate basic value of a unit of the product
▪ approximate value
▪ arbitrary value
▪ archaeological value
▪ archival value
▪ arithmetic average value
▪ arithmetic mean value
▪ artistic value
▪ asymptotic value
▪ assessed value of real estate
▪ assessment of the breeding value of females for milk traits
▪ asset value
▪ assigned value
▪ at par value
▪ attribute value
▪ automotive industry value chain
▪ automotive value chain
▪ A-value group
▪ average tax value
▪ average value
▪ average value [of size]
▪ balance sheet value
▪ baseline value
▪ base-line value
▪ base value
▪ basic value
▪ benchmark value
▪ Berlin Declaration on Digital Society and Value-Based Digital Government
▪ best value for money
▪ binding biological limit value
▪ binding limit value
▪ binding occupational exposure limit value
▪ biological guidance value
▪ biological limit value
▪ biological value
▪ book value
▪ border value
▪ boundary value
▪ boundary value analysis
▪ boundary value coverage
▪ boundary value testing
▪ break-up value
▪ breeding value
▪ Brix value
▪ bromine value
▪ bubbler blank value
▪ B value
▪ B-value group
▪ cadastral value
▪ cadastral value of the land
▪ calculated value
▪ calculated value routing
▪ calculation of normal value
▪ calculation of the normal value
▪ calibrating value
▪ call by value
▪ caloric value
▪ calorific value
▪ calorific value of a fuel
▪ canary value
▪ capitalization of surplus value
▪ capital value
▪ carbon value chain
▪ Card Verification Value
▪ carrying value
▪ cash surrender value
▪ cash value
▪ cattle's genetic value
▪ certificate of value
▪ certified metric value of CO2 emissions
▪ Chi2-value
▪ cif import value
▪ CIF value
▪ circular value chain
▪ classify the value
▪ CO2 value chain
▪ coarse value
▪ code value
▪ collateral value
▪ color value
▪ colour value
▪ comma-separated value file
▪ commemorative value
▪ commercial value
▪ common system of value added tax
▪ communicative value of museum objects
▪ compensation for the value
▪ compensation of value parts
▪ Comprehensive Audit (both regulatory/financial audit and performance value-for-money audit)
▪ computed value
▪ concentration value
▪ concept of value
▪ conditional value at risk
▪ considerable advantage for the offences against common Value Added Tax system
▪ considerable damage for the offences against the common Value Added Tax system
▪ consistency value
▪ constructed normal value
▪ constructed value
▪ construction value chain
▪ contract value
▪ contradictions between value and costs
▪ control value
▪ conventional true value
▪ Convention concerning Equal Remuneration for Men and Women Workers for Work of Equal Value
▪ conversion value
▪ converted form of value
▪ core LCA emissions value
▪ core LCA value
▪ core life cycle assessment value
▪ core value
▪ corrected value
▪ cost, insurance and freight value
▪ Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
▪ Council of Europe Framework Convention on the Value of Cultural Heritage for Society
▪ credit value adjustment
▪ credit value date
▪ critical change value
▪ critical value
▪ cross cut value
▪ culinary value
▪ cultural objects of value
▪ current market value
▪ current mark-to-market value
▪ current peak value
▪ current value
▪ current value of a currency
▪ current written-down value
▪ customs value
▪ customs value of goods
▪ cut-off value
▪ cut value
▪ daily average value
▪ daily exposure limit value
▪ daily exposure limit value standardised to an eight-hour reference period
▪ daily exposure value
▪ daily test value
▪ database column value
▪ data value
▪ data value chain
▪ debit value adjustment
▪ decimal reduction value
▪ declaration of value
▪ declared value
▪ deduction or refund of value added tax
▪ deductive value
▪ deductive value method
▪ default absorption value
▪ default value
▪ definition of value
▪ definition of value for customs purposes
▪ definitive uniform arrangements for the collection of own resources accruing from value added tax
▪ departure from value
▪ depreciation in value
▪ deprival value
▪ design value
▪ determination of peroxide value
▪ determination of the actual value
▪ determination of the value for customs purposes
▪ determination of the value of trees
▪ determination of value
▪ determine the customs value
▪ deviation of face value (*)
▪ digital demand value
▪ digital value chain
▪ dimension[al] value
▪ dimension value
▪ dimension value set
▪ direct metric value
▪ discounted present value
▪ discrete value
▪ disengaging value
▪ disengaging value of the characteristic quantity
▪ display value
▪ documentary value
▪ document of particular value (*)
▪ document of value
▪ documents which certify the amount and value
▪ dollar value
▪ duplicate value
▪ dutiable value
▪ D-value
▪ DWORD value
▪ earned value
▪ economic value
▪ economic value creation
▪ economic value of equity
▪ eco-value added
▪ Edit Field Value Lists
▪ efective value
▪ effect-based trigger value
▪ effectiveness, efficiency, relevance, coherence and added value
▪ effectiveness, efficiency, relevance, coherence and EU added value
▪ effective notional value
▪ effective value
▪ efficiency, effectiveness, relevance, coherence and EU added value
▪ efficiency, effectiveness, relevance, coherence and value added
▪ element of value
▪ element without value
▪ emission limit value
▪ energy value
▪ energy value chain
▪ environmental value
▪ epidemiological cut-off value
▪ equal pay for work of equal value
▪ equal remuneration for work of equal value
▪ equal value
▪ equivalent exchange value
▪ equivalent scientific value
▪ equivalent value of the ECU in national currencies
▪ estimated absolute value
▪ estimated breeding value
▪ estimated total value of contract
▪ estimated value
▪ estimated value of the rents
▪ estimate value
▪ EU added value
▪ EU added value test
▪ European added value
▪ European Added Value Assessment
▪ European Added Value Assessment Unit
▪ European Added Value in Action
▪ European added value test
▪ European Added Value Unit
▪ European Partnership for an Industrial Battery Value Chain
▪ evaluation of the market value
▪ evidential value
▪ evidentiary value
▪ excess value of securities
▪ exchange value
▪ exemption from value added tax
▪ exit value
▪ expanded form of value
▪ expectation value
▪ expected monetary value
▪ expected value
▪ expected value of goods and services supplied
▪ experimental value
▪ exposure action value
▪ exposure limit value
▪ exposure value
▪ expression in terms of value
▪ external value of the ECU
▪ extrapolated value
▪ extra value
▪ extreme value
▪ F0 value
▪ face value
▪ fair market value
▪ fair value
▪ fair value accounting
▪ fair value hedge
▪ fair value hedge accounting system
▪ fair value reserve
▪ fall in the value of money
▪ fictitious value
▪ field value
▪ financial dimension value
▪ financial dimension value constraint
▪ financial value
▪ finite value
▪ fiscal value
▪ fixed assets acquisition value
▪ fixed assets residual value
▪ fixed assets restoration value
▪ fixed value
▪ fixed[-value] resistor
▪ flag value
▪ FMSY point value
▪ FOB value
▪ food value
▪ forecasted value
▪ franchise value
▪ fraud of value added tax
▪ free-at-frontier value
▪ freeness value
▪ free of value added tax
▪ frequency-weighted vibration acceleration daily exposure value
▪ fuel-weighted emission limit value
▪ full deduction of value-added tax
▪ fully-adjusted exposure value
▪ fundamental value
▪ future value
▪ GDP in value
▪ general form of value
▪ generic mass value
▪ genetic value
▪ genomic breeding value
▪ genuine value
▪ geometric mean value
▪ global value chain
▪ Global Value Chains
▪ going concern value
▪ goods and material value
▪ Government Open Value Agreement
▪ gross added value
▪ gross book value
▪ gross calorific value
▪ gross domestic product in value
▪ gross heating value
▪ gross value
▪ gross value added
▪ gross value added at market prices
▪ gross value of output
▪ guaranteed residual value
▪ guideline value
▪ guide value
▪ half-life value
▪ half-life (value) of drying
▪ hard-to-value asset
▪ hard-to-value intangible
▪ harmonic mean value
▪ harmonised service of social value
▪ hash value
▪ Haze value
▪ Head Injury Criteria value
▪ health-based guidance value
▪ heating value
▪ heat value
▪ HIC value
▪ high calorific value gas
▪ higher heating value
▪ highest value of the power
▪ high heating value
▪ high heat value
▪ high nature value
▪ high nature value farming
▪ high value chemicals
▪ high-value commodity
▪ high-value dataset
▪ high-value product
▪ high-value resistor
▪ historical value
▪ historic value
▪ housing stock value
▪ ILUC emissions value
▪ ILUC value
▪ in absolute value
▪ incomplete value of a part
▪ increase in value
▪ increment in value
▪ index of tree value
▪ indicated value
▪ indicative limit value
▪ indicative occupational exposure limit value
▪ individual normal value
▪ induced land use change value
▪ inferior calorific value
▪ inferred value
▪ informal value transfer services
▪ informal value-transfer system
▪ informational value
▪ informative value
▪ inhibition value
▪ initial estimated total value of the contract
▪ initial value
▪ input value
▪ input value-added tax
▪ input value added tax
▪ in relative value
▪ in service value
▪ instantaneous value
▪ insulation value
▪ insured value
▪ Intergovernmental Committee for the Protection of the Cultural and Natural Heritage of Outstanding Universal Value
▪ international value
▪ interpretative notes to the definition of value
▪ intrinsic value
▪ inventory value
▪ investment's value
▪ investment value of real estate
▪ iodine value
▪ isoprobability value
▪ issue value
▪ key-value store
▪ labour theory of value
▪ lambda value
▪ land assessed value
▪ land assessed value of city
▪ land base value
▪ land base value of city
▪ land conditioned sample value of city
▪ land market value
▪ land real sample value of city
▪ land sample value
▪ land sample value of city
▪ land value tax
▪ land value zone of city
▪ large-value payment system
▪ law of surplus value
▪ law of value
▪ Law On Value Added Tax
▪ LD50 dermal value
▪ leaching limit value
▪ legal value
▪ less than fair value
▪ life cycle emissions value
▪ limiting dynamic value
▪ limiting dynamic value of an energizing quantity
▪ limiting thermal withstand value
▪ limiting value
▪ limiting value of the characteristic quantity
▪ limit value
▪ limit value curve
▪ liquidation value
▪ liquidation value of fixed assets
▪ literature value
▪ loan to value percentage
▪ loan-to-value ratio
▪ loan to value ratio
▪ logical value
▪ lookup value
▪ loss in value
▪ loss of market value
▪ low calorific value
▪ low calorific value gas
▪ lower calorific value
▪ lower heating value
▪ lower of cost or market value
▪ lower range value
▪ low heat value
▪ low value-adding intra-group services
▪ low-value article (*)
▪ low-value asset
▪ low value contract
▪ low-value equipment
▪ low value fish
▪ low value grant
▪ low-value lease
▪ low-value pool depreciation
▪ low-value resistor
▪ marginal value
▪ market value
▪ market value of amounts lent or borrowed
▪ market value of collateral
▪ market value of real estate
▪ mark-to-market value
▪ material expression of value (*)
▪ material value
▪ material value (of the composition)
▪ maximum output value
▪ maximum permissible preset value error
▪ maximum spot-luminance value
▪ maximum thrust value
▪ maximum value
▪ mean, mean value
▪ mean value
▪ mean value of random load
▪ measured value
▪ measured value+D12964
▪ measure of value
▪ median, median value
▪ median value
▪ middle-value contract
▪ minimum customs value
▪ minimum value
▪ minimum value commitment
▪ missing value
▪ mode, modal value
▪ Momslov (Law on value added tax)
▪ money form of value
▪ money or value transfer service
▪ money value
▪ monetary value
▪ mortgage lending value
▪ move of no value
▪ multi-stage non-cumulative value added tax
▪ multi-value classification
▪ museum value
▪ name/value pair
▪ name-value pair
▪ national limit value
▪ national value
▪ national value added
▪ natural value
▪ negative predictive value
▪ negative value
▪ negligible value
▪ net amount of value added tax
▪ net asset value
▪ net book value
▪ net calorific value
▪ net heating value
▪ net present value
▪ net present value of debt
▪ net realisable value
▪ net value
▪ net value added at factor cost of agriculture
▪ net value-added tax
▪ net-zero technology value chain
▪ neutralising value
▪ nodal value
▪ nominal demand value
▪ nominal flow value
▪ nominal track gauge value
▪ nominal value
▪ nominal value of a certificate
▪ non-operate value
▪ non-release value
▪ no-par-value stock
▪ normal arrangements for value added tax
▪ normal value
▪ normal value added tax scheme
▪ normal value of goods
▪ notional contract value
▪ notional value
▪ number of exceptional economic value
▪ number-value equation by Sidney Young
▪ numerical value
▪ nutrient reference value
▪ nutritional value
▪ nutritive value
▪ object of museum value
▪ observed value
▪ occupational exposure limit value
▪ OEL value
▪ of (great) value
▪ of no value
▪ one-sided t-value
▪ one-sided t value
▪ one tailed t-value
▪ open market value
▪ open market value of imported goods
▪ open market value of service
▪ Open Value Agreement
▪ operate value
▪ operating value
▪ optimal value
▪ option value
▪ original (initial) cost (value, valuation)
▪ output value
▪ over-value
▪ own resource based on value added tax
▪ own resources accruing from value added tax
▪ oxygen saturation value
▪ ozone value
▪ pay-out value
▪ parametric value
▪ particulars relating to the value of goods
▪ part of value
▪ part value
▪ part without value
▪ par value
▪ par value of currencies
▪ par value of shares
▪ pass by value
▪ passenger value time
▪ pasteurisation value
▪ peak-to-peak value
▪ peak value
▪ pecuniary expression of value (*)
▪ perceived value
▪ percentage value added rule
▪ percentage value added rule of origin
▪ periodic value-declaration form
▪ permitted deviation of the measured value
▪ peroxide value
▪ phenotypic value
▪ pH-value
▪ pH value
▪ pH value (acidity)
▪ pixel value
▪ point value
▪ pollutant emission limit value
▪ portfolio's end-of-day value
▪ portfolio's value
▪ positive predictive value
▪ positive value
▪ postage value
▪ potential resale value of continuing use value
▪ potential value
▪ practical value
▪ precision indices value (*)
▪ predetermined value
▪ predictive value
▪ present value
▪ present value of a defined benefit obligation
▪ present value of cost losses
▪ preset value
▪ pressure value
▪ price to be taken into account in determining the value for customs purposes
▪ primary value
▪ principal value
▪ principle of equal pay for equal work or work of equal value
▪ principle of equal pay for male and female workers for equal work or work of equal value
▪ probative value
▪ procedure for determining value
▪ production of surplus value
▪ production value
▪ product value
▪ property value
▪ prospective value
▪ protection of national treasures possessing artistic, historical or archeological value
▪ Provincial Value-Added Tax Office
▪ prudent value
▪ quadratic mean value
▪ qualitative value
▪ quality of service parameter value
▪ quantity of value
▪ racking test load value
▪ rarity value
▪ rated value
▪ rate of value added tax
▪ Ra value
▪ raw value of an exercise
▪ real value
▪ real value of goods
▪ real value of the rates of duty
▪ reasonable value
▪ recoverable value added tax
▪ recoverable value-added tax
▪ recovery value
▪ redemption value
▪ reduction in the value
▪ re-examination of normal value
▪ reference standard value
▪ reference value
▪ reference value of the measurand
▪ reimbursement of value added tax
▪ relay drop-out value
▪ relative value
▪ release value
▪ rental value
▪ repayment of value added tax
▪ replacement value
▪ replicates value
▪ replicate value
▪ requisite value
▪ resetting value
▪ residual value
▪ residual value-added tax
▪ residual value of a building
▪ restorer of works of art that are not monuments and are held in the collections of museums and galleries, and of other objects of cultural value
▪ returning value
▪ RIS3 value chains ecosystem
▪ rms value
▪ R.M.S. value
▪ rolling resistance value
▪ root-mean-square value
▪ root mean square value
▪ R-squared value
▪ sales value
▪ sale value
▪ salvage value
▪ sample of no commercial value
▪ saponification value
▪ scalar value
▪ scale of the insured value
▪ scale value
▪ scientific value
▪ scrap value
▪ secondary value
▪ selective value
▪ self-growing value (*)
▪ selling value
▪ semiconductor value chain
▪ sensor-value
▪ serious offences against the common system of value added tax
▪ set[ting] value
▪ setting value of a specified time
▪ setting value of the characteristic quantity
▪ settlement through value
▪ share without par value
▪ shrinkage value
▪ signed value
▪ Single Loss Exposure Value
▪ single value
▪ symbolic value
▪ system of value added taxation
▪ slope value
▪ small value (retail) payment
▪ social value
▪ something of value
▪ source value
▪ span reference value
▪ spiked value
▪ standard import value
▪ standardised sample value
▪ standard rate of value-added tax
▪ standard rate of value added tax
▪ standard value
▪ standard value deduction
▪ standard value for import
▪ starting value
▪ static value
▪ status message property value
▪ steady-state value
▪ store of value
▪ strategic value chain
▪ strategic value of the fleet
▪ street value
▪ Stressed Value at Risk
▪ stressed value-at-risk
▪ substantial value
▪ superior calorific value
▪ surplus value
▪ surplus value theory
▪ surrender cash value
▪ surrender value
▪ surrender value floor
▪ swelling value
▪ table of value (difficulty)
▪ tagged value
▪ target value
▪ taxable value
▪ tax on land value increment
▪ tax on value added
▪ tax value
▪ tax value of a deduction
▪ technical value
▪ tender offering best value for money
▪ term discrimination value
▪ termination value of the contract
▪ test value
▪ theory of labour value
▪ theory of surplus value
▪ therapeutic value
▪ the value for cultivation and use
▪ Threshold Limiting Value
▪ threshold value
▪ thrust value
▪ time-integrated radon exposure value
▪ time-out value
▪ time to half value of a impulse
▪ time to half value of an impulse
▪ time to half value on the tail of impulse current
▪ time value
▪ time value of money
▪ time value premium
▪ Type, Length, Value
▪ Type-Length-Value
▪ to accept as the value of the goods for customs purposes
▪ to adjust the value
▪ to apportion the value
▪ to assess the market value
▪ to assess the value of property
▪ to assume as customs value
▪ to compute the taxable value
▪ to contest value
▪ to determine value
▪ toe-in value
▪ to enter at market value
▪ to establish customs value
▪ to establish value
▪ to exceed value
▪ to fix value
▪ to include in the dutiable value
▪ to introduce the system of value added taxation
▪ to introduce the value added tax
▪ to lapse without value
▪ tonal value etching
▪ tone value
▪ to specify value
▪ to state the value
▪ to state value
▪ total final value of contract
▪ total form of value
▪ total gross debt at nominal value
▪ total market value
▪ total value
▪ total value of composition
▪ to understate value
▪ tourism based value added
▪ trader value
▪ trader value method
▪ transaction value
▪ transaction value method
▪ transfer value
▪ trigger value
▪ tristimulus value
▪ true market value
▪ true value
▪ truth value
▪ t-value
▪ undepreciated value
▪ underestimation of contract value
▪ underlying value of the company
▪ undisputed value
▪ unguaranteed residual value
▪ unit of value
▪ unit value
▪ unit value index
▪ unit value method
▪ universal value
▪ upper range value
▪ used goods of low value
▪ use-value
▪ utilization value
▪ valid daily value
▪ value
▪ value accounting
▪ value added
▪ value-added at basic prices
▪ value added at basic prices
▪ value-added at factor cost
▪ value added at factor cost
▪ value-added chain
▪ value added chain
▪ value added components
▪ value-addedd materials
▪ value added for flat-rate farmers
▪ value-added materials
▪ value-added network
▪ value added of tourism institutions
▪ value-added reseller
▪ value added service
▪ value-added service
▪ value added services
▪ value added tax
▪ value-added tax
▪ value added tax, VAT
▪ value added tax base
▪ value added tax charge on inputs
▪ Value Added Tax Code
▪ value added tax deemed to be included in the purchase price
▪ value added tax due or paid
▪ Value Added Tax fraud committed within a criminal organisation
▪ Value Added Tax fraud through missing traders
▪ value added tax identification number
▪ Value-added Tax Information Exchange System
▪ value added tax number
▪ value added tax return
▪ Value Added Tax system
▪ Value Added Tax Tribunal
▪ value-added-type taxes
▪ value-adding internal audit
▪ value adjustments
▪ value appraisal
▪ value as part of a going concern
▪ value at par
▪ value-at-risk
▪ value axis
▪ value balance
▪ value-based confiscation
▪ value-based quality.
▪ value capture
▪ value chain
▪ value chain assessment
▪ value composition of capital
▪ value confiscation
▪ value corresponding to parity
▪ value creation
▪ value date
▪ value dating
▪ value dating practices
▪ value domain
▪ value expression
▪ value f.o.b.
▪ value for cultivation and/or use
▪ value for cultivation and use
▪ value for cultivation and use of a variety
▪ value for cultivation or use
▪ value for customs purposes
▪ value for duty purposes
▪ value for money
▪ value-for-money audit
▪ value for money audit
▪ value for sustainable cultivation and use
▪ value for tax purposes
▪ value for value transfers
▪ value index of efficiency
▪ value indicated [by a measuring instrument]
▪ value indicator
▪ value indices (*)
▪ value in use
▪ value judg[e]ment
▪ value judgment
▪ value length (of vector)
▪ value losses during drying
▪ value mapping
▪ value model
▪ value of acceleration
▪ value of a quantity
▪ value of a reference standard
▪ value of collateral
▪ value of connection
▪ value of cultural property
▪ value of currency
▪ value of goods
▪ value of goods for customs purposes
▪ value of intangible assets
▪ value of lost load
▪ value of marginal product
▪ value of marketable production
▪ value of marketed production
▪ value of money
▪ value of output of products
▪ Value of Preventing a Casualty
▪ value of safety per se
▪ value of shares of an undertaking
▪ value of the contract
▪ value of the ECU in national currencies
▪ value of the inheritance
▪ value of the investment
▪ value of the output
▪ value of the property
▪ value of the shares of common stock
▪ value of [total] housing stock
▪ value of trade
▪ value re-adjustments
▪ value relations
▪ value represented by a measure
▪ value scale method
▪ value shown on a return
▪ value statement
▪ value stream
▪ value stream map
▪ value substitution
▪ value threshold for capital goods
▪ value to be recorded
▪ value weight
▪ verification of dutiable value
▪ very low value contract
▪ vibration acceleration daily exposure value
▪ vibration exposure limit value
▪ volatility-adjusted value of collateral
▪ volatility-adjusted value of the exposure
▪ volume-leveling value
▪ voxel value
▪ weighted average normal value
▪ weighted average value
▪ weighted mean value
▪ weighted root mean square acceleration value
▪ weighted value
▪ white value,,expressed as a quantity of white sugar
▪ wholesale value
▪ wild-type cut-off value
▪ wood[-pulp] value (*)
▪ wood value
▪ work of equal value
▪ work to which equal value is attributed
▪ write-off of the value of assets
▪ writing down the value of assets
▪ wrongful creation of rights to Value Added Tax refunds
▪ WT cut-off value
▪ X% value added rule
▪ zero value
▪ Z-value
  1. EN share without par value; no-par-value stock
    LV akcija bez nominālvērtības
    RU акция без номинальной стоимости
    DE Aktie ohne Nennwert; nennwertlose Aktie
    FR action sans valeur nominale
    Definīcija: Parastā akcija, kurai nav uzrādīta nominālvērtība. Δ izlaides brīdī nav nodrošinātas ar aktīviem un tās uzskaita pēc noteiktas vērtības. Akciju sabiedrību likvidējot, Δ īpašnieki nesaņem pilnu to vērtību, bet tikai tās daļu (cik sabiedrībai ir līdzekļu šo akciju samaksai). Δ dod tiesības saņemt dividendes tāpat kā uz parastām akcijām. Δ ir populāras Rietumeiropas valstīs un ASV.
    Ekonomikas skaidrojošā vārdnīca. — R., Zinātne, 2000
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