A | B | C | D | E | F | G | H | I | L | M | N | O | P | Q | R | S | T | U | V | W

Receiving Order: a court order in England or Wales placing your assets under control of an Official Receiver.

Register of Inhibitions and Adjudications: a public register of people who are unable to grant good title to their heritable property.

Register of Insolvencies (ROI): a public register that records details of all sequestrations awarded in Scotland. It also contains details of protected trust deeds and details of companies in receivership or liquidation since 1 July 1999.

Residual Attachment: a mechanism for creditors to attach property not capable of attachment by any other type of diligence, e.g. copyright.

Resource Accounts: prepared annually to present the financial results for the relevant year on the basis of GAAP and in accordance with the Resource Accounting Manual.

Resource Accounting: a set of accruals accounting techniques for reporting on expenditure and the relationship between expenditure and objectives.

Resource Accounting and Budgeting (RAB): introduces generally accepted accounting practice (GAAP) into government accounting. The main changes are the adoption of accruals accounting for expenditure and the inclusion of depreciation and cost-of-capital charges in budgets.

Resource Budget: the means by which the government plans and controls the expenditure of resources to meet its objectives.

Resource Budgeting: involves using resource accounting information and principles as the basis for planning and controlling public expenditure.