Gaois

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104 results

  1. INTERNATIONAL RELATIONS|international affairs|international agreement · FINANCE|financial institutions and credit

    #609401

    IATE #845811
    an Coinbhinsiún lena leagtar síos Dlí Comhionann le haghaidh Billí Malairte nó Nótaí Gealltanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen über das Einheitliche Wechselgesetz
    de
    Comment MISC: Genf, 07.06.1930.
    Convention Providing a Uniform Law for Bills of Exchange and Promissory Notes
    en
    Convention portant loi uniforme sur les lettres de change et billets à ordre
    fr
    Comment MISC: Signature: 1930.06.07 Genève
  2. INTERNATIONAL RELATIONS|international affairs|international agreement · FINANCE|financial institutions and credit · FINANCE|taxation

    #609402

    IATE #845812
    an Coinbhinsiún maidir le Dlíthe Stampa i ndáil le Billí Malairte nó Nótaí Gealltanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen über das Verhältnis der Stempelgesetze zum Wechselrecht
    de
    Comment MISC: Genf, 07.06.1930.
    Convention on the Stamp Laws in connection with Bills of Exchange and Promissory Notes
    en
    Convention relative au droit de timbre en matière de lettres de change et de billets à ordre
    fr
    Comment MISC: Signature: 1930.06.07 Genève
  3. INTERNATIONAL RELATIONS|international affairs|international agreement · FINANCE|financial institutions and credit

    #605598

    IATE #777937
    an Coinbhinsiún maidir le heasaontachtaí áirithe dlíthe a shocrú i ndáil le billí malairte agus nótaí gealltanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen über Bestimmungen auf dem Gebiet des internationalen Wechselprivatrechts
    de
    Comment MISC: Genf, 07.06.1930.
    Convention for the Settlement of certain Conflicts of Laws in Connection with Bills of Exchange and Promissory Notes
    en
    Convention destinée à régler certains conflits de lois en matière de lettres de change et de billets à ordre
    fr
    Comment MISC: Signature: 1930.06.07 Genève
  4. FINANCE

    #654975

    IATE #3567641
    athrú sa ráta malairte Reference "'Páirteachas na hÉireann sa Chiste Airgeadaíochta Idirnáisiunta agus sa Bhanc Domhanda 2006', An Roinn Airgeadais, http://www.finance.gov.ie/sites/default/files/IrelandIMF06Gaeil.pdf [27.10.2016] Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    exchange rate movement
    en
    Definition fluctuations in value between currencies that can result in losses to businesses that import and export goods and to investors Reference "QFINANCE, Finance and Business Dictionary > exchange rate movement, http://www.financepractitioner.com/dictionary/exchange-rate-movements (27.1.2016)"
  5. BUSINESS AND COMPETITION|accounting|accounting|financial accounting

    #669568

    IATE #3643457
    beart neamh-mhalairte Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    ga
    Definition idirbhearta ina bhfaigheann eintiteas luach ó eintiteas eile gan luach comhionann a bheag nó a mhór a thabhairt mar mhalairt air, nó ina dtugann sé luach d’eintiteas eile gan luach comhionann a bheag nó a mhór a fháil mar mhalairt Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Comment Éilíonn Rialacha Cuntasaíochta an AE cur i láthair ar leithligh ar idirbhearta malairte agus neamh-mhalairte. Chun idirdhealú a dhéanamh idir an dá chatagóir, coimeádtar an téarma ‘infháltais’ le haghaidh idirbheart malairte, ach i gcás ‘idirbhearta neamh-mhalairte’, i.e. nuair a fhaigheann an AE luach ó eintiteas eile gan luach comhionann a bheag nó a mhór a thabhairt mar mhalairt úsáidtear an téarma ‘beart inghnóthaithe’ (e.g. bearta inghnóthaithe ó Bhallstáit a bhaineann le hacmhainní dílse).
    einzuziehender Betrag aus Transaktionen ohne Leistungsaustausch | einzuziehnder Betrag ohne Leistungsaustausch
    de
    Definition Transaktionen, bei denen eine Einrichtung entweder einen Wert von einer anderen Einrichtung erhält, ohne im Gegenzug einen annähernd gleichen Wert zu geben, oder einer anderen Einrichtung einen Wert gibt, ohne im Gegenzug einen annähernd gleichen Wert zu erhalten Reference Europäische Staatsanwaltschaft (EUStA) (1.6.2023)
    Comment Die EU-Rechnungslegungsvorschriften verlangen eine getrennte Darstellung von Transaktionen mit und ohne Leistungsaustausch. Um zwischen den beiden Kategorien zu unterscheiden, ist der Begriff „Forderungen“ für Transaktionen mit Leistungsaustausch vorbehalten, während für „Transaktionen ohne Leistungsaustausch“, d. h. wenn die EU einen Wert von einer anderen Einrichtung erhält, ohne direkt einen annähernd gleichen Gegenwert zu geben, der Begriff „einzuziehende Beträge“ verwendet wird (z. B. einzuziehende Beträge von Mitgliedstaaten in Bezug auf Eigenmittel).
    non-exchange recoverable | non-exchange transaction
    en
    Definition transactions in which an entity either receives value from another entity without directly giving approximately equal value in exchange, or gives value to another entity without directly receiving approximately equal value in exchange Reference "Communication from the Commission to the European Parliament, the Council and the Court of Auditors - Annual accounts of the European Development Fund 2020 CELEX:52021DC0379"
    Comment The EU Accounting Rules require a separate presentation of exchange and non-exchange transactions. To distinguish between the two categories, the term ‘receivables’ is reserved for exchange transactions, whereas for ‘non-exchange transactions’, i.e. when the EU receives value from another entity without directly giving approximately equal value in exchange, the term ‘recoverables’ is used (e.g. recoverables from Member States related to own resources).
  7. EUROPEAN UNION · ECONOMICS · FINANCE|monetary relations

    #604388

    IATE #761825
    beartas ráta malairte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wechselkurspolitik
    de
    Comment MISC: Glossar H. Michel, 1990.
    exchange rate policy | exchange-rate policy | policy with regard to rates of exchange
    en
    Definition type of monetary policy consisting of deliberate alteration of exchange rates in order to influence the macro-economic environment Reference "COM-EN, based on: 'Exchange rate policy', Economics Online (www.economicsonline.co.uk) http://www.economicsonline.co.uk/Managing_the_economy/Exchange_rate_policy.html [09.07.2014]"
    Comment "See also:- exchange rate (broader) [ IATE:784964 ] - monetary policy (broader) [ IATE:831594 ]"
    politique de change | politique cambiaire
    fr
    Definition composante de la politique économique qui vise à déterminer ou à influencer le taux de change de la monnaie nationale dans le but d'atteindre des objectifs déterminés Reference Dictionnaire des sciences économiques, A. Beitone, A. Cazorla, Ch. Dollo, A-M. Drai (2008), éd. Armand Colin [27.2.2014]
  9. FINANCE|financial institutions and credit|banking · FINANCE|financial institutions and credit|credit policy

    #626479

    IATE #1364681
    bille malairte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wechsel
    de
    Definition Wertpapier, das die unbedingte Anweisung des Wechselausstellers an einen Bezogenen enthält, eine bestimmte Geldsumme zu einem festgelegten Zeitpunkt an ihn oder eine im Wechsel genannte Person oder deren Order zu zahlen Reference "Gabler Wirtschaftslexikon > Wechsel, http://wirtschaftslexikon.gabler.de/Definition/wechsel.html (17.10.2016)"
    bill of exchange | bill | note
    en
    Definition unconditional order in writing, addressed by one person (the drawer) to another (the drawee) and signed by the person giving it, requiring the drawee to pay on demand or at a fixed or determinable future time a specified sum of money to or to the order of a specified person (the payee) or to the bearer Reference """bill of exchange"" A Dictionary of Law. by Jonathan Law and Elizabeth A. Martin. Oxford University Press (OUP) 2009. Oxford Reference Online. OUP. DGT, http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t49.e383 [19.7.2011]"
    Comment "If the bill is payable at a future time, the drawee signifies his acceptance, which makes him the party primarily liable upon the bill; the drawer and endorsers may also be liable upon a bill. The use of bills of exchange enables one person to transfer to another an enforceable right to a sum of money. A bill of exchange is not only transferable but also negotiable, since if a person without an enforceable right to the money transfers a bill to a holder in due course, the latter obtains a good title to it. Much of the UK law on bills of exchange is codified by the Bills of Exchange Act 1882 and the Cheques Act 1992.A third-party may give a guarantee [ IATE:1071303 ] of payment, known as an aval or bill guarantee [ IATE:1364578 ].Cf. promissory note [ IATE:1334784 ]."
    effet de change | lettre de change | traite
    fr
    Definition papier-valeur dont la forme est légalement prescrite et dont les principales variantes sont: la traite, par laquelle le tireur promet au bénéficiaire le paiement d'une somme d'argent par le tiré; le billet à ordre, qui est une promesse de paiement Reference Soc.de Banque Suisse,Petit dict.financier et bancaire
    Comment titre par lequel le tireur donne mandat au tiré de payer un certain montant à une date déterminée à un bénéficiaire ou à son ordre
  11. TRADE|marketing|commercial transaction · FINANCE|free movement of capital|financial market

    #656424

    IATE #3570040
    céadrogha faoi chumhdach ar cheannach malairte eachtraí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gedeckte Fremdwährungskaufoption
    de
    covered FX call | covered foreign exchange call
    en
    Definition short EUR/USD and short put EUR call USD option Reference "Annex V Market Benchmarking Portfolios. European Banking Authority, https://www.eba.europa.eu/documents/10180/1482406/Annex+V+%28Final+Draft+RTS+and+ITS+on+Benchmarking+Exercise%29.pdf [26.10.2016]"
    option couverte d'achat sur devises
    fr
  12. FINANCE|financial institutions and credit

    #639679

    IATE #2234110
    ceanglas cistí dílse le haghaidh riosca malairte eachtraí Reference "Togra le haghaidh rialachán maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta "
    ga
    Context Beidh an ceanglas cistí dílse le haghaidh riosca malairte eachtraí cothrom le suim a glansuímh fhoriomláin in airgeadra eachtrach agus a glansuímh óir san airgeadra tuairiscithe, arna iolrú faoi 8 %. Reference "Togra le haghaidh rialachán maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    Eigenmittelanforderung für das Fremdwährungsrisiko
    de
    Definition Mindestbetrag an Eigenmitteln, die Kreditinstitute zur Deckung ihrer Fremdwährungsrisiken vorhalten müssen Reference "Council-DE, vgl. Verordnung (EU) Nr. 575/2013 über Aufsichtsanforderungen an Wertpapierfirmen und zur Änderung der Verordnung (EU) Nr. 648/2012"
    Comment "XREF: Fremdwährungsrisiko IATE:786112"
    own funds requirement for foreign exchange risk | own-funds requirement for foreign exchange risk | own funds requirement for foreign-exchange risk | minimum own funds requirement for foreign exchange risk
    en
    Definition minimum level of own funds which credit institutions are required to hold to cover foreign exchange risk Reference "Council-EN, based, inter alia, on Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms, CELEX:32013R0575"
    exigence de fonds propres pour risque de change | exigence de fonds propres relative au risque de change | exigences de fonds propres en regard du risque de change | exigences minimales de fonds propres pour risque de change
    fr
    Definition niveau minimum de fonds propres que les établissements de crédit sont tenus de détenir pour couvrir le risque de change Reference "Conseil-FR, d'après le règlement (UE) n° 575/2013 concernant les exigences prudentielles applicables aux établissements de crédit et aux entreprises d'investissement"
  16. FINANCE · FINANCE|financial institutions and credit

    #648442

    IATE #3541827
    Coimisiún Urrús agus Malairte na Cipire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Cyprus Securities and Exchange Commission | CySEC
    en
    Definition financial regulatory agency of the Republic of Cyprus Reference COUNCIL-EN
    Comment "Not to be confused with the equivalent body in Greece, the Hellenic Capital Market Commission IATE:914244"
    Autorité chypriote des opérations de bourse
    fr
    Definition autorité chypriote compétente en matière de surveillance et de contrôle des opérations de bourse Reference "Pour une description détaillée de sa mission, voir http://www.cysec.gov.cy/cysec_en.aspx"
    Comment Correspond à l'Autorité des marchés financiers (France)
  18. BUSINESS AND COMPETITION|accounting · FINANCE|free movement of capital

    #610175

    IATE #856230
    conradh malairte eachtraí Reference Comhairle-GA
    ga
    Devisenkontrakt | Wechselkursvertrag | Wechselkursverträge | frendwährungsbezogenes Geschäft
    de
    Definition "Oberbegriff für Devisenswaps, Devisenoptionsgeschäfte, Devisenterminkontrakte IATE:798992 und ""normale"" Devisentermingeschäfte IATE:3573064" Reference Council-DE
    foreign-exchange contract | foreign exchange contract | FX contract
    en
    Definition contract to exchange an agreed amount of one currency for an agreed amount of another Reference "Hunt, B. and Terry, C. (2018), Financial Institutions and Markets, p. 306 (via Google books) (16.8.2019)"
    Comment "Includes foreign exchange spot contracts and foreign exchange forward contracts [ IATE:3573064 ], and possibly other types"
    contrat sur taux de change | contrat de change à terme
    fr
    Definition contrat stipulant l'achat ou la vente à un cours convenu d'un certain montant d'une devise contre une seconde devise, avec règlement à une date convenue ou dans une période donnée Reference "Afnor, Recueil de normes françaises, 1991, Banque et cartes, http://excerpts.numilog.com/books/9782121012117.pdf"
    Comment "Les contrats de change à terme [IATE:href=""https"" target=""_blank"">3573064] notamment en font partie."
  19. EUROPEAN UNION · TRADE|trade policy · TRADE|tariff policy · TRADE|tariff policy|customs regulations · TRADE|marketing|preparation for market

    #618124

    IATE #1081059
    córas malairte caighdeánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Standardaustausch
    de
    standard exchange system
    en
    Definition system under which an imported product may replace a defective processed product Reference "COM-FI based on: Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 173, CELEX:32008R0450/EN"
    système des échanges standard
    fr