Help with energy sector/business term: pribyl' na bazu nachisleniia

[Paul B. Gallagher]

Timothy D. Sergay wrote:

[cc:ing to Tim's private address as requested:]

> Dear Seelangers, particularly fellow translators and/or business
> Russian experts:
>
> I'm doing a rush translation of a text on the wholesale electric
> power market in Ukraine and I'm stuck conceptually on the term база
> начисления, especially in the collocation прибыль на базу начисления.
> I'm not confident I understand the basic idea. I've asked some
> educated Russians in my local circle of acquaintances; they don't
> get it, either. I think the basic structure is something like
> "return on X." (But what is X?) The whole phrase is evidently in
> apposition to на стоимость пакета акций, which is presumably the
> investment made by the hypothetical strategic investor. Can anyone
> help (I have only until tomorrow night). Here's the context. Thanks
> for looking at it. Please reply offlist. --Tim Sergay
>
> Подходы государственного регулирования естественных монополий,
> каковыми являются распределительные компании, едины для всех
> субъектов предпринимательства независимо от форм собственности.
> Вместе с тем создаются определенные условия для привлечения в
> отрасль стратегических инвесторов. Прежде всего это касается
> тарифной методологии, которая разработана для стратегических
> инвесторов и учитывает в тарифах на передачу и поставку
> электрической энергии прибыль на базу начисления (на стоимость
> пакета акций) и прибыль на производственные инвестиции, которые
> направляются на восстановление электрических сетей, а также часть
> коммерческих (сверхнормативних) потерь.

"База начисления" looks to me like it ought to mean "accrued basis," but
it's hard to search for this term because it's a common error for
"accrual basis," and I'm not convinced it's a valid term anyway.

On the other hand, you'll have a lot of luck looking up "adjusted
basis," e.g.:

<http://biz.yahoo.com/f/g/>
Price from which to calculate and derive capital gains or losses upon
sale of an asset. Account actions such as any stock splits that have
occurred since the initial purchase must be accounted for.

I think this is more likely what they had in mind; the confusion arises
because adjusted basis is used in the accrual method of accounting
(метод начисления).

Lots of good accounting and financial terminology at
<http://www.gaap.ru/biblio/glossary/>, but nothing that directly
addresses this.

Whereas parentheticals are often used in Russian to express either-or
relationships, in this case it seems to me that the parenthetical is an
attempt to clarify the reader's intent.

HTH

--
War doesn't determine who's right, just who's left.
--
Paul B. Gallagher
pbg translations, inc.
"Russian Translations That Read Like Originals"
http://pbg-translations.com

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