comfort letter

лист із запевненням у надійності і підтримці; неофіційне поручництво (яке не має обов'язкової юридичної сили); лист-поручництво; поручництво; запевнення

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

Смотреть что такое "comfort letter" в других словарях:

  • comfort letter — a letter in business matters written to assure another party of the writer s intentions. It is essentially not supposed to be binding in law but can allow negotiations or commerce to continue. Examples are in relation to contract negotiations and …   Law dictionary

  • Comfort letter — A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company.[1] The comfort letter can be issued by a CPA declaring no indication of false or misleading information in the financial… …   Wikipedia

  • Comfort Letter — Ein Comfort Letter (auch Letter of Comfort) ist ein aus dem englischen stammender Begriff im Finanz und Wirtschaftswesen. Er bezeichnet eine von einer Gesellschaft abgegebene Erklärung, die einen Sachverhalt, eine Analyse oder eine Prüfung… …   Deutsch Wikipedia

  • comfort letter — A letter from an independent auditor included in a preliminary prospectus stating that, while a full audit has not been undertaken, the auditor has done a review sufficient to assure that financial statement information in the preliminary… …   Financial and business terms

  • Comfort Letter — A Comfort Letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. [cite book | last =Random House | title = Random House Webster s Unabridged Dictionary | publisher = Random House Reference |… …   Wikipedia

  • Comfort Letter — A letter given to organizations or persons of interest by external auditors regarding statutory audits, statements and reports used in a prospectus. The comfort letter will be attached to the preliminary statements as assurance that it will not… …   Investment dictionary

  • comfort letter — See: letter of comfort …   Accounting dictionary

  • comfort letter — A letter generally requested by securities underwriters to give comfort on the financial information included in an SEC registration statement …   Black's law dictionary

  • comfort letter — An alternative term for Representation letter …   Auditor's dictionary

  • comfort letter — Fin 1. in the United States, a statement from an accounting firm provided to a company preparing for a public offering, that confirms that the unaudited financial information in the prospectus follows Generally Accepted Accounting Principles 2. a …   The ultimate business dictionary

  • comfort letter — an informal statement assuring the financial soundness or backing of a company. * * * …   Universalium

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