Česká republika

Slovník pojmů 

 
ACI

KPMG established the Audit Committee Institute (ACI) to help audit committee members keep pace with business issues relating to governance, audit, accounting and financial reporting. Since its inception in 1999, KPMG member firms have launched ACIs in 20 countries.

 

AMA

Advanced measurement approach

 

AML

Anti-money laundering

 

Audit related services

Services designed to help clients address specific issues which may relate to major regulatory or reporting changes or to the need for special skills on accounting matters.

 

BRIC economies

Brazil, Russia, India and China

 

CAS

Capital Adequacy Standard

 

CEE

Central and Eastern Europe

 

CFO

Chief Financial Officer

 

ELV

End of Life Vehicles Directive. EU legislation.

 

EMA

Europe, Middle East and Africa region

 

ENR

Energy & Natural Resources. The ENR sector includes oil and gas, power and utilities, mining and forestry industries.

 

Enterprise 2.0

Enterprise social software (E2.0). The use of an entire suite of emergent technologies — wikis, blogs, tagging, and social networking tools — both inside companies and between companies and the outside world.

 

ERM

Enterprise risk management

 

ERMs

Enterprise Risk Management frameworks

 

Estate agent / realtor

UK usage: estate agent; US usage: realtor. Professionals dealing with the valuation and sale of property.

 

EU-ETS

EU Emissions Trading Scheme. Launched in January 2005 with mandatory GHG (green house gas) emission controls for industrial activities from 1 January 2005. Currently focusing on activities including the production and the manufacture of ferrous metals, pulp and paper, the scope of the scheme is expected to be widened to include other GHG emissions and industrial activities from January 2008.

 

Euro I

Legislative regime that came into effect in 1992.

 

Euro IV exhaust emission standards

EU legislation.

 

Euro V

Legislative regime to come into effect in 2008.

 

EVM project management software

Earned value management project management software. Software that evaluates contractor management.

 

FMCG

Fast moving consumer goods

 

Four dimensions of business change, the

People, processes, technology and risk/control

 

FSA

UK Financial Services Authority

 

GAPP survey

Global Assignment Policies and Practices

 

GCC

Gulf Co-operation Council

 

GHG

Green house gas

 

GTMS

Global Tax Management System. A KPMG proprietary system.

 

GTPS

KPMG Global Transfer Pricing Services practice. A network of KPMG professionals based in KPMG member firms providing transfer pricing services.

 

HAZMAT legislation

Legislation regarding the regulation of hazardous materials.

 

HR

Human resources

 

IASB

International Accounting Standards Board

 

ICAAP

Internal Capital Adequacy Assessment Process

 

IFIs

Islamic financial institutions

 

IFRS

International Financial Reporting Standards

 

IFSB

Islamic Financial Services Board

 

Interpreter®

KPMG web-based transfer pricing platform.

 

IP

Intellectual property

 

IRR

Integrated regulatory reporting

 

IT

Information Technology

 

IT due diligence

Evaluation of external IT systems. An IT audit of the value, effectiveness and risk profile of a client's IT systems.

 

JV

Joint venture

 

KPMG 404 Institute

A forum where organizations can learn more about the requirements of section 404 of the Sarbanes-Oxley Act,  and discuss ways to address the evolution of effective internal controls.

 

KPMG Electronics, Software and Services practice

A network of KPMG professionals based in KPMG member firms providing services to clients in the electronics and software sectors.

 

 

KPMG ENR Tax Masterclass training program

The Masterclass training program is a cooperative approach to learning. Built around case study workgroups, over the course of two days, the workgroups and the client work together discussing client issues, brainstorming possible solutions, and cultivating a client/KPMG network. 

 

 

KPMG Financial Services Global Client Program

Through the Global Client Program Financial Services coordinates global service delivery, to clients aligning their line of business, functions and regional needs.

 

 

KPMG Financial Services practice

A network of KPMG professionals based in KPMG member firms providing financial services.

 

 

KPMG Financial Services Tax practice

A network of KPMG professionals based in KPMG member firms providing tax services to organizations in the financial services sector.

 

KPMG Global Automotive Sector practice

A network of KPMG professionals based in KPMG member firms providing services to clients in the automotive sector.

 

KPMG Global Chemicals Sector practice

A network of KPMG professionals based in KPMG member firms providing services to clients in the chemicals sector.

 

KPMG Global Energy & Natural Resources practice

A network of KPMG professionals based in KPMG member firms providing services to clients in the energy and natural resources sectors.

 

KPMG Global Energy Conference

The KPMG Global Energy Conference is held annually in Houston, Texas, USA.

 

KPMG Global Energy Institute

For financial executives in the energy industry to learn about the industry challenges and opportunities, share leading practices and conduct an ongoing dialogue about emerging energy-industry issues.

 

KPMG Global ENR Tax practice

A network of KPMG professionals based in KPMG member firms providing tax services to clients in the energy and natural resources sectors. 

 

KPMG Global Financial Services Tax practice

A network of KPMG professionals based in KPMG member firms providing tax services to clients in the financial services sector.

 

KPMG Global Food, Drink and Consumer Goods practice

A network of KPMG professionals based in KPMG member firms providing services to clients in the food, drink and consumer goods sectors including food, drink, tobacco, apparel, consumer durables fast moving consumer goods (FMCG), and luxury goods.

 

KPMG Global Forensic group

A network of KPMG professionals based in KPMG member firms providing forensic services.

 

KPMG Global Government practice

A network of KPMG professionals based in KPMG member firms providing services to clients in government.

 

KPMG Global Industrial Products practice

A network of KPMG professionals based in KPMG member firms providing services to clients in the industrial products sector including industrial manufacturing, aerospace and defense, machinery and electrical equipment manufacturing, metal processing and metal products.

 

KPMG Global Real Estate and Construction practice

A network of KPMG professionals, based in KPMG member firms providing services to clients in the real estate and construction sectors.

 

KPMG Global Retail practice

A network of KPMG professionals based in KPMG member firms providing services to retail clients.

 

KPMG Global Tax Outsourcing practice

KPMG GTO practice. A network of KPMG professionals based in KPMG member firms providing global tax outsourcing services.

 

KPMG Global Transfer Pricing Services practice

A network of KPMG professionals based in KPMG member firms providing global transfer pricing services.

 

KPMG Global Transport practice

A network of KPMG professionals based in KPMG member firms providing services to clients in the transport sector including aviation, shipping and ports, land transport, road freight and logistics.

 

KPMG GTO practice

KPMG Global Tax Outsourcing practice. A network of KPMG professionals based in KPMG member firms providing global tax outsourcing services.

 

KPMG IFRG

KPMG International Financial Reporting Group. A single independent unit based in the U.K. providing international financial reporting services.

 

KPMG Indirect Tax practice

A network of KPMG professionals based in KPMG member firms providing indirect tax services.

 

KPMG International

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent firms.

 

KPMG International Board

The International Board has an overall mandate to review, endorse and implement the policies and regulations of KPMG International.

 

KPMG International Corporate Tax practice

A network of KPMG professionals based in KPMG member firms providing international corporate tax services.

 

KPMG International Council

The International Council approves common goals and significant new policies to make sure the network of member firms that comprise KPMG International is developed, governed and managed effectively. The Council meets at least twice a year.

 

KPMG International Management Committee

An eight-member International Management Committee, which meets at least six times a year, is responsible for debating key issues and making recommendations to the main Board.

 

KPMG IT Advisory Team

A network of KPMG professionals based in KPMG member firms providing IT advisory services.

 

KPMG Private Equity Group

A network of KPMG professionals based in KPMG member firms providing services to clients in the private equity market.

 

Kyoto Protocol

International climate change accord

 

Lead partner

KPMG partner with overall responsibility for managing the KPMG member firms' relationship with the client.

 

M&A

Mergers and acquisitions

 

MNOs

Mobile network operators

 

M-payments

Mobile payments

 

OECD

Organisation for Economic Co-operation and Development

 

OEM / OEMs

Original equipment manufacturer(s)

 

PFI

Private finance initiatives

 

PPP

Public private partnership

 

Prospective reporting

Where permitted, assisting clients with the preparation, due diligence or attestation required as part of a process to obtain financing.

 

R&D

Research and development

 

REACH

Registration, Evaluation and Authorization of Chemicals. European Union (EU) directive which came into effect on June 1, 2007 and  requires chemical manufacturers and importers in the EU to prove the safety of their products.

 

RoHS

Restriction of Hazardous Substances Directive

 

RWCR

Risk-weighted capital ratio

 

SAVCA

South African Venture Capital & Private Equity Association

 

SEC

US Securities and Exchange Commission

 

Social security

In the UK, National Insurance.

 

SPVs

Special purpose vehicles

 

Takaful

Islamic insurance.

 

TaxCube

KPMG proprietary software.

 

US Basel II

Known as Basel IA.

 

VAT

Value Added Tax

 

WEEE

Waste Electrical and Electronic Directive.

 

WTO

World Trade Organization