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82 toradh

  5. FINANCE|free movement of capital|financial market · BUSINESS AND COMPETITION|accounting

    #619979

    IATE #1125319
    airgeadra tuairiscithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Déanfar gach glansuíomh, is cuma cén comhartha atá air, a chomhshó gach lá in airgeadra tuairiscithe na hinstitiúide de réir an spotráta malartaithe atá i réim an tráth sin sula ndéantar é a chomhiomlánú.' Tagairt "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA"
    Währung der Rechnungslegung
    de
    Sainmhíniú Währung, in der die Rechnungslegung eines Kreditinstituts erfolgt Tagairt Council-DE
    Nóta muss nicht mit der von einem Kreditinstitut als gesetzliches Zahlungsmittel verwendeten Währung identisch sein
    reporting currency | presentation currency
    en
    Sainmhíniú currency which is used for an entity's financial statements Tagairt "'reporting currency', (I)Investopedia>Dictionary, http://www.investopedia.com/terms/r/reportingcurrency.asp [7.6.2017]"
    Nóta "Do not confuse with presentation currency [ IATE:3520078 ] or functional currency [ IATE:3519682 ] used in the context of International Accounting Standards (IAS 21)."
    devise de la déclaration | monnaie de la déclaration | monnaie de présentation | devise de référence
    fr
    Sainmhíniú monnaie utilisée pour la présentation des états financiers Tagairt "Norme comptable internationale 21, Effets des variations des cours des monnaies étrangères, http://www.netatliance.fr/uploaded_files/docs/ias_21_1328193914.pdf [10.11.2014]"
  6. BUSINESS AND COMPETITION|accounting

    #644599

    IATE #3520078
    airgeadra tuairiscithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Berichtswährung
    de
    Sainmhíniú Währung, in welcher der Abschluss aufgestellt wird Tagairt "Verordnung (EG) Nr. 1725/2003 der Kommission vom 29. September 2003 betreffend die Übernahme bestimmter internationaler Rechnungslegungsstandards, CELEX:32003R1725/DE"
    presentation currency
    en
    Sainmhíniú currency in which the financial statements are presented Tagairt "Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 CELEX:32008R1126/EN"
    Nóta "See also: functional currency (related) [ IATE:3519682 ] The term was introduced in IAS 21 in 2003 to make a distinction with functional currency. Previously, only the term reporting currency was used. Note ref: see context ref."
  10. FINANCE · FINANCE|monetary relations · FINANCE|monetary relations|international finance

    #656078

    IATE #3569483
    airgeadraí G4 Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Caighdeáin theicniúla maidir le himréiteach éigeantach trí chontrapháirtithe lárnacha babhtálacha mainneachtana creidmheasa agus babhtálacha ar bhonn rátaí malairte in airgeadraí G4 agus neamh-G4 lena gcuirtear trédhearcacht bhreise ar fáil maidir leis na díorthaigh sin.' Tagairt "'Ráiteas Bliantúil Feidhmíochta 2014 - 2015,' Banc Ceannais na hÉireann, https://www.centralbank.ie/docs/librariesprovider2/annual-performance-statement/raiteas-bliantuil-(rialail-airgeadais)-2015-2016.pdf?sfvrsn=6 [12.9.2018]"
    G4 currencies
    en
    Sainmhíniú the four major exchange rates of the developed G4 economies (United States, Euro zone, Britain and Japan), namely: the US Dollar, Euro, British Pound and Japanese Yen Tagairt "COM-MT, based on: - Dolan Mike - Reuters, ""Race to the bottom with G4 currency rhetoric"", London, 2010, http://www.reuters.com/article/us-currencies-stimulus-idUSTRE6290XK20100310 - Monetary Authority of Singapore (MAS) - Annual Report 2013/14 > Management of Official Foreign Reserves, http://www.mas.gov.sg/annual_reports/annual20132014/chapter_1/management-of-official-foreign-reserves.html [07/06/2016]"
  11. TRADE|marketing|preparation for market · FINANCE

    #620143

    IATE #1127539
    aistriú airgeadra Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    currency translation
    en
    Sainmhíniú the recording in accounts of assets (or liabilities) in one currency when they are actually in another Tagairt Borrowing and Lending Terminology,World Bank,1984
    conversion monétaire | traduction monétaire
    fr
    Sainmhíniú enregistrement d'une transaction en une unité monétaire différente de celle utilisée en réalité Tagairt SEC:Dalloz,Lex.de comptabilité,3e éd.,1993
  13. BUSINESS AND COMPETITION|accounting

    #644737

    IATE #3520379
    aistriú chuig an airgeadra cur i láthair Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    aistriú chuig an airgeadra tuairiscithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Umrechnung in die Darstellungswährung
    de
    Sainmhíniú Berechnung der Beträge in jener anderen Währung, in der in die Abschlüsse veröffentlicht werden Tagairt "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) in Verbindung mit Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 21.8, CELEX:32008R1126/DE"
    translation to the presentation currency
    en
  14. INTERNATIONAL RELATIONS|international affairs|international agreement

    #609302

    IATE #845103
    an Coinbhinsiún Idirnáisiúnta maidir le deireadh a chur le góchumadh airgeadra Tagairt "Faomhadh an téarma seo mar chuid de Thionscadal Lex Rialachán (AE) 2021/840 lena mbunaítear clár um malartú, cúnamh agus oiliúint chun an euro a chosaint ar ghóchumadh don tréimhse 2021-2027 (clár “Pericles IV”) "
    ga
    an Coinbhinsiún Idirnáisiúnta maidir le góchumadh airgeadra a dhíchur Tagairt Comhairle-GA
    ga
    Internationales Abkommen zur Bekämpfung der Falschmünzerei
    de
    Nóta MISC: Genf, 20.04.1929.
    International Convention for the Suppression of Counterfeiting Currency
    en
    Nóta Signed at Geneva on 20.4.1929, entered into force on 22.2.1931.
    Convention internationale relative à la répression du faux-monnayage
    fr
    Nóta MISC: Signature: 1929.04.20 Genève
  16. FINANCE|monetary relations · FINANCE

    #606168

    IATE #784343
    ECU Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Aonad Airgeadra Eorpach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Europäische Währungseinheit | ECU
    de
    European Currency Unit | ecu | ECU
    en
    Sainmhíniú Former currency unit of the European Community, adopted in 1979 and used as a basis for the European Monetary System Tagairt "Based on European Commission: Eurostat Glossary: ""European currency unit (ecu)"". http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Glossary:European_currency_unit_(ecu) (19.8.2010)"
    Nóta The ecu was used as a standard monetary unit of measurement of the market value/cost of goods, services, or assets and was composed of a basket of European Community currencies. A private market also developed for the ecu, allowing its use in monetary transactions. It was replaced by the euro at a ratio of 1:1 on 1 January 1999. [Reference: as above]
    unité monétaire européenne | ECU | écu
    fr
    Sainmhíniú Acronyme de European Currency Unit(Unité de compte européenne) Tagairt Glossaire multilingue en matière de protection civile 1990,Groupe de travail Commission Européenne/Etats membres
    XEU
    mul
  18. FINANCE

    #655230

    IATE #3567972
    ardán malartaithe airgeadra fhíorúil Tagairt Comhairle-GA
    ga
    ardán malartaithe um airgeadra fíorúil Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    malartú airgeadra fhíorúil Tagairt Comhairle-GA
    ga
    Umtausch-Plattform für virtuelle Währungen | Handelsplattform für virtuelle Währungen | Handelsplattform für Kryptowährungen
    de
    Sainmhíniú elektronisches Umtauschbüro, in dem virtuelle in richtige Währungen und zurück getauscht werden können Tagairt "Council-DE nach Mitteilung der Kommission an das Europäische Parlament und den Rat, Ein Aktionsplan für ein intensiveres Vorgehen gegen Terrorismusfinanzierung, COM(2016) 50 final"
    Nóta "siehe auch virtuelle Währung IATE:3556222"
    virtual currency exchange platform | virtual currency exchange
    en
    Sainmhíniú online platform that enables its users to trade virtual currencies for fiat currencies or virtual currencies against each other Tagairt "Council-EN based on several sources, including: - Commission Communication on an Action Plan for strengthening the fight against terrorist financing, COM(2016) 50 final (16.8.2019), - Website Finder > Crypto Finder: Buy, sell or exchange cryptocurrency (16.8.2019)"
    plateforme de change de monnaies virtuelles | plate-forme de change de monnaies virtuelles
    fr
    Sainmhíniú bureau de change «électronique» qui échange des monnaies virtuelles contre des monnaies à cours forcé Tagairt "Conseil-FR, d'après la Communication de la Commission au Parlement européen et au Conseil relative à un plan d'action destiné à renforcer la lutte contre le financement du terrorisme"
  19. FINANCE|monetary relations

    #608116

    IATE #808038
    babhtáil airgeadraí eachtracha Tagairt "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Comhthéacs 'Sainmhíniú: is éard is babhtálacha ann, socruithe conarthacha idir dhá pháirtí a chomhaontaíonn, le himeacht aimsire agus de réir rialacha réamhchinntithe, sruthanna íocaíochta de phríomhshuim bharúlach a mhalartú. Is iad babhtálacha rátaí úis, babhtálacha airgeadraí eachtracha agus babhtálacha airgeadraí na babhtálacha is coitianta.' Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    babhtáil FX Tagairt "'Tuarascáil Bhliantúil agus Ráitis Airgeadais 2014', Gníomhaireacht Náisiúnta um Bhainistíocht Sócmhainní, https://www.nama.ie/fileadmin/user_upload/FINAL_NAMA_AR_2014_Irish.pdf [30.3.2016] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Comhthéacs 'Babhtáil FX Is ionann Babhtáil FX agus ceannach agus díolachán comhuaineach méideanna comhionanna airgeadra amháin le hairgeadra eile a bhfuil dá dháta luacha difriúil ach (spota ar aghaidh de ghnáth).' Tagairt "'Tuarascáil Bhliantúil agus Ráitis Airgeadais 2014', Gníomhaireacht Náisiúnta um Bhainistíocht Sócmhainní, https://www.nama.ie/fileadmin/user_upload/FINAL_NAMA_AR_2014_Irish.pdf [30.3.2016]"
    Sainmhíniú idirbhearta airgeadraí eachtracha ar ráta malairte atá leagtha síos sa chonradh Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Devisenswapgeschäft | Devisenswap
    de
    Sainmhíniú Gleichzeitige Kassa- und Termintransaktion in einer Währung gegen eine andere Tagairt EZB-Glossar, November 2000
    Nóta Das ESZB kann geldpolitische Offenmarktgeschäfte in Form von D. durchführen, bei denen die Zentralbanken (oder die EZB) Euro gegen eine Fremdwährung per Kasse kaufen (verkaufen) und gleichzeitig per Termin verkaufen (kaufen)
    FX swap | foreign exchange swap | foreign exchange swap transaction
    en
    Sainmhíniú contract in which one party borrows one currency from, and simultaneously lends another to, the second party. (...) the amount of repayment is fixed at the FX forward rate as of the start of the contract. Tagairt "Bank for International Settlements > Publications & research > Quarterly Review > BIS Quarterly Review, March 2008, http://www.bis.org/publ/qtrpdf/r_qt0803z.htm [7.7.2014]"
    Nóta "The most common use of FX swaps is for institutions to fund their foreign exchange balancesA forex swap should not be confused with a currency swap IATE:888713 , which is a much rarer, long term transaction, governed by a slightly different set of rules. (Wikipedia http://en.wikipedia.org/wiki/Forex_swap )"
    swap de change | opération d’échange de devises | opération d'échange de devises | opération swap en devises
    fr
    Sainmhíniú échange d'une devise contre une autre, simultanément au comptant et à terme Tagairt "Banque centrale européenne, Rapport annuel 2010, http://www.ecb.europa.eu/pub/pdf/annrep/ar2010fr.pdf?bcsi_scan_dd8016818d07334e=0&bcsi_scan_filename=ar2010fr.pdf [6.9.2013]"
    Nóta Le SEBC exécutera des opérations d'open market sous la forme de swaps de change dans lesquels les banques centrales nationales (ou la BCE) achètent (ou vendent) de l'euro au comptant contre une devise étrangère et en même temps le rachètent (ou le revendent) à terme.
  20. FINANCE|free movement of capital|financial market

    #651027

    IATE #3551879
    babhtáil ráta airgeadra Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    BRA Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Währungsswap
    de
    Sainmhíniú Finanzderivat, bei dem zwei Vertragsparteien Zins- und Kapitalzahlungen in unterschiedlichen Währungen austauschen Tagairt "Wikipedia, s. v. ""Währungsswap"", http://de.wikipedia.org/wiki/W%C3%A4hrungsswap (30.1.2014)"
    Currency Rate Swap | CRS
    en
    Nóta "Currency swaps are used to hedge intra Group equity investments. Realised and unrealised gains/losses are not recognised in profit for the year but are recorded as movements in reserves. Due to the more prescriptive documentary requirements these swaps would not qualify to be treated as hedges under US GAAP and the gains and losses recorded as movements in reserves would be included in the profit for the financial year. Under UK GAAP receivables and payables on currency swaps are included within debtors and creditors respectively. Under US GAAP, these swaps would be separately classified into current asset derivatives, current liabilities derivatives and non-current liabilities derivatives. wikinvest, http://www.wikinvest.com/stock/Smith_%26_Nephew_SNATS_(SNN)/Currency_Rate_Swaps [17.10.2013]"
    échange de devises
    fr
    Nóta "Voir [ IATE:888713 ]"