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I really like the post was posted. Enregistrer un commentaire. Keep broken extracted files -p-: CRC Failed": Voici la suite du manuel utilisateur des pages Man pour la commande Rar: Commands and options described here are as of rar 3. A summary of commands is included below. For a complete description, run rar without options.

Comment length is limited to bytes.

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File comments are displayed when the 'v' command is given. File comment length is limited to bytes. Does not create any subdirectories. Updates those files changed since they were packed to the archive. This command will not add new to the archive. Any command which intend to change the archive will be ignored. Files are listed as the 'v' command with the exception of the file path. Optional technical information displayed when 't' modifier is used.

For further details look in rar. You need to specify any existing volume as the archive name, for example, 'rar rc backup. Optionally, redundant information recovery record may be added to an archive. This command has sense only for multivolume archives. The archive is merged with SFX-module in the user's home directory. Adds files not already in the archive and updates files changed since they were packed to the archive. Every switch must be separated by a whitespace.

They cannot be put together. Display help on commands and switches. The same as when none or an illegal command line option is entered. It could be useful, if either archive or file name starts from '-' character. Without '--' switch such name would be treated as switch. Appends the current date string to an archive name when creating an archive. Useful for daily backups. Acceleration Making demand for payment in full for a debt that has not yet matured. Usually a remedy provided in a loan document for the lender to use in the event of default by the borrower.

Acceleration clause A provision in a loan document stating that the entire amount of unpaid indebtedness owed to the lender may become immediately due and payable if the borrower defaults. Acceptance A time draft that has been accepted for payment. See banker's acceptance.

Accessions Goods that are physically united with other goods in such a manner that the identity of the original goods is not lost. An example is a new motor in a piece of equipment. Accommodation maker Name used to refer to a co-maker who agrees to sign a note to induce the lender to make a loan, but who receives no direct benefit from the loan.

Account analysis An analysis performed to determine the profitability of each demand account to the bank. The analysis may also be used to determine the profitability of a group of demand accounts with the same owner. Account analysis is normally performed by the bank, but can be done by anyone in the depositor's organization provided sufficient information is available.

The analysis identifies the net earnings based on the average daily ledger balance less reserved requirements and float. The net earnings can then be compared with the various activity service charges based on the volume of transactions and the per item price of the services. Account control agreement An agreement perfecting a creditor's interest in a securities account while allowing the securities to remain registered in the name of the owner. An account control agreement is used to establish a security interest conforming to the requirements set forth in the UCC.

Account debtor An individual or business that is obligated to pay on an account, chattel paper, contract right, or general intangible. Account reconciliation services A cash management service. One or more of a series of bank services designed to aid a deposit customer in the reconciliation of its bank account balance. A basic account reconciliation service may simply be a listing of paid checks in serial number order. More advanced account reconciliation services combine electronic data provided by the customer with the bank's records to reconcile completely the account and list all outstanding items.

Many variations exist. Also called account recs, ARPs, or recons. Under the pre version of Article 9, an account is a right to receive payment for goods sold or leased, or for services rendered, where these rights are not evidenced by an instrument or by chattel paper.

Under the revised Article 9, the definition of accounts is much broader. The revised definition covers a much wider variety of payment obligations, whether or not earned by performance, including license fees payable for the use of software, credit card receivables, and healthcare insurance receivables. Accounts payable A category of liabilities that represents funds due to creditors.

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Usually, accounts payable is due to trade creditors who have supplied goods or services without requiring immediate payment. Accounts payable is sometimes simply called payables. Accounts payable to trade creditors are sometimes called accounts payable trade, due to trade, or trade payables. Accounts receivable An asset account that reflects amounts due from private persons or organizations for goods and services furnished. For corporations, accounts receivable excludes funds due from departments, but may include funds due from affiliates.

For governments and nonprofit organizations using fund accounting, it does not include funds due from other funds owned by the same entity. A category of personal property defined by Article 9 of the UCC. Accounts receivable is the right to receive payment for goods sold or leased or for services rendered where those rights are not evidenced by an instrument or by chattel paper. Accounts receivable - trade Also called trade receivables. Amounts due from the credit sales of goods or services that are not evidenced by promissory notes.

Accretion The process of making incremental, periodic increases in the book or carrying value of an asset. For example, when a bond is purchased at a price below , the difference between the purchase price and the par value, the discount, is accreted.

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Discounts are usually accreted in roughly equal amounts that completely eliminate the discount by the time that the bond has matured, or by the call date, if applicable. Accrual bond 1 Bonds that pay the investor an above-market coupon rate as long as a reference rate is between preset levels established at the time the security is issued. A type of structured note. Also called range bonds.

Instead, periodic interest for these bonds is accrued. It is added to the principal amount due to the holder at a later date. See Z tranche. Accrual convention Method used by investors for counting the number of days in each month and in the year. Also called accrual basis or day basis. The accrual convention is expressed in different ways. The accrual convention is used in the calculation of the amount of interest payable on bonds, loans, deposits, and other financial instruments on the interest payment dates.

This convention is also used for the purpose of calculating accrued interest due from a buyer to a seller of a security sold between interest payment dates. Accrued interest Interest that has been earned but not yet paid. For example, the interest earned by a bondholder between semiannual coupon payments or the interest earned by a lender since the last monthly interest payment was collected from the borrower.

Accrued interest for investment securities is calculated from the issue date or the last payment date up to but not including the settlement date. When a buyer purchases a bond, the buyer owes the seller the accrued interest in addition to the market price of the security purchased. Accumulated benefit obligation ABO The actuarial present value of the pension benefits earned to date.

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Measurement of the accumulated benefit obligation uses the historical compensation rates for pay-related benefit plans. The ABO must be disclosed in a footnote to the financial statements. Accumulated depreciation The total of the periodic reductions for depreciation in fixed assets. Also called allowance for depreciation. Adjustable-rate mortgage ARM A loan for which the interest rate coupon rate is adjusted periodically to reflect changes in a previously selected index rate. Adjusted trading A practice used to sell securities without recognizing any or all of the true loss from that sale.

However, from the investor's perspective, the transactions effectively defer the recognition of losses on the security sold by establishing an excessively high book value for the security purchased. These transactions are specifically prohibited for federally insured financial institutions. They may also be illegal. Sometimes called fee trading. Administered rates Interest rates that the bank or other payer is contractually permitted to change at any time and by any amount.

For example, the rates paid on savings accounts. All interest rates can be categorized as either fixed, administered, or floating. Rates that may change at the payer's discretion are sometimes called variable rates, easily confused with floating rates, which change at contractually specified times by contractually specified amounts - a very different arrangement. Administrative float Float resulting from the time it takes to administratively process checks or other related paperwork.

Total elapsed time for processing checks can range from less than a day to more than a week. Note that its basic elements are present whether the work is done by the owner of the funds or the work is done by a bank or other lockbox vendor. Sometimes referred to as payment processing float or internal float, but since some of the sources of the float delay are not necessarily internal, the term internal float is not a completely accurate synonym.

Administrative review One of two types of real estate appraisal reviews. Administrative reviews focus primarily on the underwriting issues addressed in the appraisal.


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These reviews, usually performed by the loan officer, approach the appraisal from a loan underwriting point of view. Typical issues addressed in an administrative review include: How comparable are the comparable properties used in the appraisal? How reasonable are income and expense projections? Is the capitalization rate appropriate? See technical review. Advance formula A provision sometimes used in lines of credit as a sublimit on the maximum amount that can be borrowed.

Typically, an advance formula limits the amount that can be borrowed under a line of credit to the lesser of the amount of the line or some percent of accounts receivable collateral. Banks using the Advanced Measurement Approaches must hold capital for operational risk based on a risk quantity generated by the bank's internal measurement procedures. The most common internal methods are self-assessments. See also self-assessment, Standardized Approach, basic indicator approach and operations risk.

Advances Funds received for goods or services prior to the delivery of the goods or services. Typically, the funds must be returned if the transaction is canceled or if the recipient of the advance fails to provide the goods or services. See progress payments. Adverse opinion An opinion letter accompanying audited financial statements in which the CPA reports that the financial statements do not fairly present the financial position or the results of operations in conformity with GAAP. Affiliate A business organization that shares some aspect of common ownership or control with another business organization.

Affinity card A card that is offered jointly by two organizations. One is a credit card issuer and the other is a professional association, special interest group or other non-bank company. Affirmative covenant A provision in the lender's documents that requires the borrower to do something in the future. For example, a requirement for the borrower to provide annual audited financial statements to the bank during the term of the loan. Affordable growth rate The maximum rate at which a firm's sales can grow without straining the capacity of the firm's capital or other financial resources.

This term is closely associated with a formula of the same name. Department of Justice. After-acquired property clause A provision in a bank's documents, the purpose of which is to extend the bank's interest in the debtor's property to property not owned by the debtor at the time of the transaction but subsequently acquired by the debtor. Agencies Informal name used to refer to securities issued by agencies of the United States government and by U. The agency fund also is used to report the assets and liabilities of Internal Revenue Code, Section , deferred compensation plans.

Aging A report or schedule of all outstanding accounts payable or accounts receivable that lists all account debtors or creditors by name, shows the total amount due to each debtor, and shows how much of the amount due to each debtor is due within specific time periods. Initials for "also known as". A designation used to denote an alternative name for a person, business or organization. Allonge A paper attached to negotiable instruments for signatures when there isn't enough room on the instruments themselves for the signatures.

Allowance for doubtful accounts A reserve for accounts receivable that may not be collectable. The allowance is always shown as a reduction from gross receivables used to calculate net receivables. An example of a contra-asset account. Allowances Reductions to gross sales that occur when customers are given partial credit for sold goods that the buyer is not satisfied with.

An accounting term usually used together with returns. ALT-A A classification used to describe residential mortgage loans that are considered to be slightly less risky than "subprime" loans. Common in parts of the USA during the boom. Alternative minimum tax AMT A federal income tax applied to individuals and corporations that take advantage of tax benefits in amounts that are large relative to their incomes.

Investors subject to AMT lose the benefits of the tax exemption for interest paid on otherwise tax-exempt securities. Amendment A revision to a document. American depository receipt ADR Trust receipts equal to a specific number of shares of corporate stock issued in a foreign country. ADRs are sold and traded in the United States.

American Institute of Certified Public Accountants AICPA The national association that represents certified public accountants in business and industry, public practice, government, and education. American option or American-style option An option that the holder can exercise any time prior to and including the expiration date.

See European option, Bermuda option and Asian option. Amortization 1 The process of making regular, periodic decreases in the book or carrying value of an asset. For example, when a bond is purchased at a price above , the difference between the purchase price and the par value, the premium, is amortized.

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Premiums are usually amortized in roughly equal amounts that completely eliminate the premium by the time that the bond has matured or by the call date, if applicable. The principal amount of loans is amortized by the periodic, usually monthly, payment of a fraction of the principal calculated to repay the entire amount of principal due by the date of the last scheduled periodic payment.


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  7. Amortization methods differ based upon the type of loan. Mortgage loans and securities usually have level payments of principal and interest. For such amortizations, the interest consumes most of the early payments and, therefore, principal amortization increases as the loan ages.

    Many business loans use a level amortization with roughly equal principal reductions from each periodic payment. Amortization period For financial instruments, the time from the inception of a loan or investment instrument with scheduled principal repayments to the due date of the final contractually obligated principal repayment.