ENGLISH


148 LONG AND MEDIUM
 TERM LIABILITIES


 F: DETTES A LONG ET MOYEN TERME
8: DEUDAS A MEDIAN Y LARGO PLAZO


Loans, mortgages and other debts not liable to early recall under
normal circumstances.
See STATEMENT OF ASSETS AND LIABILITIES.


F: LONG TERME
S: LARGO PLAZO


Generally refers to a time horizon of ten years or so, as distinct
from the MEDIUM TERM or SHORT TERM. When used in a technical
sense relating to factors of production, it refers to that time
horizon over which all factors may be regarded as variable.


150 LONG-TERM CASH FLOW BUDGET


F: PREVISIONS DE TRESORERIE
 A LONG TERM,
 BUDGET DE TRESORERIE
 A LONG TERM
 S: PRESUPUESTO DE CAJA
 DE LARGO PLAZO


A CASH FLOW BUDGET constructed for a planning horizon of ten years
or so with intermediate cash balances normally calculated at
annual intervals.


151 MAN DAY EQUIVALENT


 F: JOUR-HOMME
S: EQUIVALENTE DIA-HOMBRE


A unit of measurement of labour INPUT, requirement or
availability, usually assumed to represent the work accomplished
by an adult male worker in eight hours. It is used as the basis
for aggregating the supply or availability of labour from
individuals of different age and sex.


F: UNITE DE MAIN D'OEUVRE
S: EQUIVALENTE HOMBRE (EH)


See MAN DAY EQUIVALENT. May also refer to a standard year rather
than a standard day of labour.


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149 LONG TERM


152 MAN EQUIVALENT