Oxford Business English Dictionary for Learners of English

vAccounting in a set of financial accounts where the total of the debits is not equal to the total of the credits, because a mistake has been made: Unmatched records and unbalanced accounts are recorded in the report for action.

Accounting] about a budget, etc.) where the money gomg out is greater than the money coming in: The company has large financial reserves and so has ne\>er had an unbalanced budget.

giving too much importance to one part or aspect of sth: an unbalanced and inaccurate report -> balance

unbundle An'b.vndl verb [+ о bj]

to divide a group of businesses into individual parts, especially in order to sell the less important parts: The media group was unbundled following a year of heavy losses. -> demerge, diversify

Marketing) to supply a product, a service or a piece of equipment separately and not with any other product or service: The company decided to unbundle the Internet browser from its operating system, foppl bundle

un bundling noun [u.C]: The deal prepared the way for the unbundling of the group's financial services division.

uncalled capitalnoun[u]Accounting) the difference between the value of the shares that a company has issued and the amount that shareholders have paid for them so far

uncashed .лп'каеЛ:adjective .about a cheque/check, etc.; that has not been exchanged for money -> cash verb

uncompetitive /.Ankam'petativ/adjective not cheaper or better than others and therefore not able to compete equally: an uncompetitive industry

uncompetitive prices горр1 competitive

unconditional Ankan'di Janl/ adjective

without any conditions or limits: The new Financial Director has the unconditional support of the board, о an unconditional offer

ioppi conditional

Finance) [not usually before noun] if a takeover bid becomes unconditional, all the conditions, such as being accepted by most of the shareholders, have been met: The offer will lapse if it does not become unconditional о The $3-5bn takeover has now been declared unconditional

to become/be declared/go unconditional

► unconditionally .Ankan'dijanali/ adverb

.unconditional 'takeover bidnoun [c](Finance) an offer to buy any number of a company's shares at a particular price with no special conditions conditional takeover bid, unconditional (2)

unconsolidated /.Ankan'sDlideitid;AmE-'sa:l-i adjective

(Accounting) (about financial results, accounts, etc. not combined into one set of figures: unconsolidated accounts/balance sheets

about businesses, etc.) not joined into one group

-> consolidate

uncontested ,Ankan'testid/ adjective without any opposition, argument or competition: They have made an uncontested bid for the television company, о These claims have not gone uncontested

uncrossed 'cheque (AmEspelling-check:

= open cheque

undated .An'deitid adjective

without a date written on it: an undated letter/ cheque

Finance) (about an investment) that has no fixed date when it will be repaid: undated bonds/ securities/gilts

underbid Anda'bid; AmE-dar'b-/ verb [+ obj or no obj] underbidding, underbid, underbid

(Commerce) to make a lower bid than sb else, for example when trying to win a contract: The agency started underbidding to win new work.

undercapitalized -ised Anda'kaepitalaizd; AmE -dar'k-/ adjective

(Finance) (about a business not having enough money (capital, to be able to operate normally, pay debts and grow [opp] overcapitalized capitalized

undercharge /.Anda'tJardj; AmE.Andar'tjcurc^/ verb [+ obj or no obj]

to charge too little for sth, usually by mistake: People have a tendency to undercharge when they start in business, о Customers had been undercharged by $100. ►'undercharge noun [c]: an undercharge of $8 per meal IoppI overcharge