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85 results

  1. FINANCE

    #642141

    IATE #3507244
    "an tsamhail ""íocann an t-eisitheoir""" Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is dócha freisin, go mbeadh sé seo ina chabhair maidir le coinbhleachtaí leasa féidearthacha a sheachaint, go háirithe faoin tsamhail ina n-íocann an t-eisitheoir, agus ba cheart go gcuirfeadh sé feabhas ar cháilíocht na rátálacha.' Reference "Rialachán (CE) Uimh. 1060/2009 maidir le gníomhaireachtaí rátála creidmheasa CELEX:32011R0513/GA"
    Modell des zahlenden Emittenten
    de
    Definition Geschäftsmodell, wonach die Einnahmen einer Ratingagentur in erster Linie aus Zahlungen von bewerteten Unternehmen für erteilte Ratings stammen Reference Council-DE
    Comment "XREF: Modell des zahlenden Investors IATE:3509377 ; DIV: aih, 1.2.2010"
    """issuer-pays"" model" | issuer pays model
    en
    Definition business model under which a credit rating agency obtains most of its revenue from fees charged to rated entities for credit ratings Reference "Guide to Credit Rating Essentials, How agencies are paid for their services, Standard & Poor's http://www2.standardandpoors.com/aboutcreditratings/RatingsManual_PrintGuide.html (13.10.2009)"
    Comment "cf subscription model / ""investor-pays"" model IATE:3509377"
    "modèle de ""l'émetteur-payeur""" | modèle «émetteur-payeur»
    fr
    Definition modèle dans lequel l’émetteur noté paye lui-même pour le service de notation fourni par l'agence
  2. FINANCE

    #642774

    IATE #3509377
    samhail na suibscríbhinne Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    "an tsamhail ""íocann an t-infheistitheoir""" Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    "an tsamhail ""íocann an ceannaitheoir""" Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abonnementen-Modell | Subskriptions-Modell | Modell des zahlenden Investors
    de
    Definition Geschäftsmodell, wonach die Einnahmen einer Ratingagentur in erster Linie aus Zahlungen von Investoren/Käufern der Wertpapiere stammen, für die ein Rating abgegeben wurde Reference Council-DE
    Comment "XREF: Modell des zahlenden Emittenten IATE:3507244 ; DIV: aih, 2.2.2010"
    subscription model | """investor-pays"" model" | investor pays model | """buyer-pays"" model" | buyer pays model
    en
    Definition business model under which a credit rating agency obtains most of its revenue by charging investors and other market participants a fee for access to its credit ratings and related credit reports Reference "Guide to Credit Rating Essentials, How agencies are paid for their services, Standard & Poor's, http://www2.standardandpoors.com/aboutcreditratings/RatingsManual_PrintGuide.html (13.10.2009)"
    Comment "cf ""issuer pays"" model IATE:3507244"
    modèle investisseur-payeur | modèle acheteur-payeur
    fr
    Definition Structure du marché de la notation de crédit dans laquelle les investisseurs paient pour connaître la notation d'un investissement donné. Reference Conseil-FR
    Comment "Voir aussi: modèle ""émetteur-payeur"" IATE:3507244 (dans lequel c'est l'émetteur d'un crédit qui paie l'agence de notation pour qu'elle évalue le crédit qu'il propose aux investisseurs)."
  3. ENVIRONMENT|environmental policy|waste management

    #655562

    IATE #3568537
    "scéim ""íoc mar a chaitear""" Reference "Comhairle-GA, bunaithe ar [ IATE:3568270 ]"
    ga
    scéim tomhas-íocaíochta Reference Comhairle-GA
    ga
    pay-as-you-throw scheme | pay as you throw scheme | PAYT
    en
    Definition usage-pricing model for disposing of municipal solid waste Reference "Wikipedia, https://en.wikipedia.org/wiki/Pay_as_you_throw [4.4.2016]"
    Comment Users are charged a rate based on how much waste they present for collection to the municipality or local authority.
  5. INTERNATIONAL RELATIONS|international affairs|international agreement

    #530846

    IATE #777879
    an Coinbhinsiún Eorpach maidir le hÁit Íoctha Fiachas Airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Europäisches Übereinkommen über den Ort der Zahlung von Geldschulden
    de
    Comment Basel, 16.05.1972
    European Convention on the Place of Payment of Money Liabilities
    en
    Comment Signed: Basel, 16.5.1972Entry into force: has not yet entered into force to this date (25.4.2012)European Treaty Series (ETS) No. 075Authentic versions: EN-FR
    Convention européenne relative au lieu de paiement des obligations monétaires
    fr
    Comment Signature: 16.5.1972 à BâleEntrée en vigueur: pas encore entrée en vigueur à cette date (12.4.2012)Conseil de l'Europe; STCE n° 075Versions authentiques: EN-FR
  6. INTERNATIONAL RELATIONS|international affairs|international agreement · EDUCATION AND COMMUNICATIONS|education · EMPLOYMENT AND WORKING CONDITIONS|employment|vocational training

    #605520

    IATE #777828
    an Coinbhinsiún maidir le Saoire Oideachais Íoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übereinkommen über den bezahlten Bildungsurlaub
    de
    Comment CONTEXT: Kontext: Internationale Arbeitsorganisation (IAO).;MISC: Genf, 24.06.1974.
    Convention concerning Paid Educational Leave | ILO Convention No. 140 | ILO Convention 140 | Paid Educational Leave Convention | Paid Educational Leave Convention, 1974
    en
    Definition convention concerning paid educational leave adopted by the International Labour Organisation in 1974 Reference "ILO - C140 - Paid Educational Leave Convention, 1974 (No. 140) http://www.ilo.org/dyn/normlex/en/f?p=1000:12100:0::NO::P12100_INSTRUMENT_ID:312285 [2/7/2013]"
    Convention concernant le congé-éducation payé | Convention sur le congé-éducation payé, 1974
    fr
    Comment Date d'adoption: 24.6.1974Date d'entrée en vigueur: 23.9.1976C140
  7. INTERNATIONAL RELATIONS|international affairs|international agreement

    #605337

    IATE #775788
    an Comhaontú maidir le míreanna atá le híoc ar sheachadadh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Postnachnahmeabkommen
    de
    Comment CONTEXT: Kontext: Weltpostverein.;MISC: Wien, 10.07.1964; Tokio, 14.11.1969; Lausanne, 05.07.1974; Rio de Janeiro, 26.10.1979; Hamburg, 27.07.1984, Washington, 14.12.1989.
    Agreement concerning cash-on-delivery items
    en
    Comment "Signed at Vienna on 10 July 1964.For the text of the Agreement, see UN Treaty Series http://untreaty.un.org/unts/1_60000/18/8/00034397.pdf [11.10.2011]"
    arrangement concernant les envois contre remboursement
    fr
  10. EUROPEAN UNION|EU institutions and European civil service|EU institution · EMPLOYMENT AND WORKING CONDITIONS|personnel management and staff remuneration

    #616139

    IATE #931096
    Oifig an Phámháistir Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an Oifig um Riar agus Íoc Teidlíochtaí Indibhidiúla Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Amt für die Feststellung und Abwicklung individueller Ansprüche
    de
    Comment Aufgaben: Feststellung und Abwicklung der finanziellen Ansprüche der einzelnen Bediensteten der Organe sowie des externen Personals auf der Grundlage des Statuts und von dessen Anhängen sowie der Allgemeinen Durchführungsbestimmungen: Gehälter, Zulagen und Vergütungen; Auslagen für Dienstreisen; Spesen von Sachverständigen; Ansprüche aus der Kranken- und Unfallversicherung; Versorgungsbezüge; Arbeitslosenunterstützung; sonstige finanzielle Ansprüche wie z.B. aus der Abwicklung von Baudarlehen
    Office for the Administration and Payment of Individual Entitlements | PMO | Paymaster Office
    en
    Definition internal department of the European Commission that administers the financial entitlements of the staff Reference "Europa > European Commission > PMO, http://ec.europa.eu/pmo/accueil_en.htm [12.8.2010]"
    Comment "The official titles of Commission directorates-general and services are listed in the Interinstitutional Style Guide: http://publications.europa.eu/code/en/en-390600.htm (5.7.2010)"
    Office de gestion et de liquidation des droits individuels | PMO | Office «Gestion et liquidation des droits individuels»
    fr
    Definition office rattaché à la DG ADMIN chargé de déterminer, de calculer et de liquider les droits pécuniaires individuels Reference Information administrative n° 004-2003 de la Commission du 13.01.2003
    Comment SYN/ANT: Office payeur
    PMO
    mul
  11. EUROPEAN UNION · TRADE|tariff policy|customs regulations · FINANCE

    #618096

    IATE #1080927
    an praghas a íocadh iarbhír nó atá iníoctha iarbhír Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    tatsächlich gezahlter oder zu zahlender Preis
    de
    price actually paid or payable | actually paid or payable price
    en
    Definition the total payment made or to be made by the buyer to the seller or by the buyer to a third party for the benefit of the seller for the imported goods and includes all payments made or to be made as a condition of sale of the imported goods Reference "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. 41(2), CELEX:32008R0450/EN"
    prix effectivement payé ou à payer | prix réellement payé ou à payer
    fr
    Definition paiement total effectué ou à effectuer par l'acheteur au vendeur ou à une tierce partie au bénéfice du vendeur pour les marchandises importées et qui comprend tous les paiements effectués ou à effectuer comme condition de la vente des marchandises importées Reference "Règlement (CE) n° 450/2008 du Parlement européen et du Conseil établissant le code des douanes communautaire (code des douanes modernisé), CELEX:32008R0450/FR"
  12. ENVIRONMENT|environmental policy|pollution control measures

    #674550

    IATE #764076
    an prionsabal 'costas an truaillithe ar an truaillitheoir' Reference "Cinneadh Cur Chun Feidhme (AE) 2023/2522 maidir leis an iarraidh ar chlárú an tionscnaimh Eorpaigh ó na saoránaigh dar teideal Údarás Eorpach Comhshaoil a Chruthú de bhun Rialachán (AE) 2019/788 ó Pharlaimint na hEorpa agus ón gComhairle"
    ga
    an prionsabal 'íoc mar a thruaillítear' Reference "Rialachán (AE) Uimh. 1303/2013 lena leagtar síos forálacha coiteanna maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe, leis an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena leagtar síos forálacha ginearálta maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe agus leis an gCiste Eorpach Muirí agus Iascaigh"
    ga
    Context cosaint agus feabhsú an chomhshaoil, go háirithe trí phrionsabal an réamhchúraim, trí phrionsabal na gníomhaíochta coiscthí agus tríd an bprionsabal 'íoc mar a thruaillítear' a chur i bhfeidhm; Reference "Rialachán (AE) Uimh. 1303/2013 lena leagtar síos forálacha coiteanna maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe, leis an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena leagtar síos forálacha ginearálta maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe agus leis an gCiste Eorpach Muirí agus Iascaigh"
    prionsabal íoc mar a thruaillítear Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Verursacherprinzip
    de
    Definition speziell in der Umweltpolitik angewandter Grundsatz, nach dem auch die gesamtwirtschaftlichen Kosten einer wirtschaftlichen Aktivität von dem zu tragen sind, der sie verursacht hat, und namentlich die Umweltschäden bei der Produktion eines Gutes in dessen betriebswirtschaftliche Kosten einfließen müssen Reference "vgl. Gabler Wirtschaftslexikon, Stichw. ""Verursacherprinzip"""
    Comment "es handelt sich volkswirtschaftlich gesehen um die Internalisierung der externen (= sozialen) Kosten"
    polluter-pays principle | PPP | principle that the polluter should pay | polluter pays principle
    en
    Definition principle that those causing pollution should meet the costs to which it gives rise Reference "'polluter-pays principle' (6.5.2022), European Environment Agency glossary"
    principe du pollueur-payeur | PPP | principe de la responsabilité financière du responsable de la pollution | principe du fauteur-payeur
    fr
    Definition principe selon lequel le pollueur supporte les coûts engendrés par la pollution résultant de ses activités, y compris le coût des mesures prises pour prévenir, combattre et éliminer la pollution Reference "Conseil-FR, d'après le site de la Cour des comptes européennes, Rapport spécial 12/2021 - Principe du pollueur-payeur: une application incohérente dans les différentes politiques et actions environnementales de l'UE (21.4.2022)"
  15. FINANCE · FINANCE|free movement of capital|financial market

    #613281

    IATE #904226
    arbatráiste íoc is iompair Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Cash-und-Carry-Arbitrage | Kassa-Futures-Arbitrage
    de
    Definition Kauf eines Instruments auf dem Kassamarkt und gleichzeitiger Verkauf desselben Instruments auf dem Terminmarkt, wobei temporäre Kursdifferenzen zwischen dem Termin- und dem Kassamarkt ausgenutzt werden Reference "< http://www.aktieninformation.de/ >"
    Comment XREF: Arbitrage (A307480);DIV: AKO 04/11/2003
    cash and carry arbitrage
    en
    arbitrage comptant-terme | arbitrage cash-and-carry
    fr
    Definition Stratégie d'arbitrage qui consiste à acheter un actif au comptant, à le porter jusqu'à l'échéance, et à le revendre à terme. Reference "< http://finance.wat.ch/TermFinance/fr/fr000112.htm > (30.10.2003)"
    Comment CONTEXT: Instruments dérivés.;XREF: arbitrage (A307480).
  16. FINANCE|financial institutions and credit

    #639725

    IATE #2234677
    banna faoi chumhdach agus gan íoc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    banna faoi chumhdach gan íoc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfaidh na húdaráis inniúla, tar éis dul i gcomhairle le ÚBE, cur i bhfeidhm pointe (c) den chéad fhomhír a tharscaoileadh i bpáirt agus céim 2 den cháilíocht chreidmheasa a cheadú suas go dtí 10 % den risíocht iomlán ar mhéid ainmniúil na mbannaí faoi chumhdach gan íoc atá ag an institiúid eisiúna, ar an gcoinníoll gur féidir fadhbanna móra comhchruinnithe a d'fhéadfadh tarlú sna Ballstáit lena mbaineann a dhoiciméadú mar gheall ar fheidhmiú an cheanglais faoi bheart cáilíochta creidmheasa 1 dá dtagraítear sa phointe sin.' Reference "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"
    ausstehende gedeckte Schuldverschreibung
    de
    outstanding covered bond | covered bond outstanding
    en
    Definition covered bond, which has not been cancelled, called for redemption or become due and payable at maturity Reference "COM-EN, based on: Europa > collective action clause (CAC) > Common Terms of Reference, https://europa.eu/efc/sites/efc/files/docs/pages/cac_-_text_model_cac.pdf [7.6.2018]"
    encours des obligations garanties
    fr
  17. FINANCE|taxation

    #686908

    IATE #3627024
    cáin ioncaim arna híoc Reference an tAcht Airgeadais, 2010
    ga
    cáin ioncaim íoctha Reference "Comhairle-GA, le bheith ag teacht le 3568158 "
    ga
    gezahlte Ertragsteuer
    de
    income tax paid
    en
    Definition "in a country-by-country report submitted by a multinational enterprise (MNE) group, the total amount of income tax actually paid during the relevant fiscal year by all the MNE group's constituent entities resident for tax purposes in the relevant tax jurisdiction" Reference "Council-EN based on Council Directive 2011/16/EU on administrative cooperation in the field of taxation (including amendments as of 2021), Section III, (C), 1.4"
    Comment "On a cash basis, as opposed to income tax accrued."
    impôts sur les bénéfices acquittés
    fr
    Definition "dans la déclaration pays par pays soumise par un groupe d'entreprises multinationales, montant total des impôts sur les bénéfices effectivement payés au cours de l'exercice fiscal considéré par l'ensemble des entités constitutives résidentes à des fins fiscales dans la juridiction fiscale concernée" Reference "Conseil-FR, d'après:- directive (UE) 2016/881 du Conseil modifiant la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal, section III, C, point 1.4- directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive 77/799/CEE (version consolidée le 1.7.2020), section III, C, point 1.4"
    Comment "Sur la base des règlements effectifs, voir, à l'inverse, les impôts sur les bénéfices dus."
  18. ECONOMICS · FINANCE|insurance · BUSINESS AND COMPETITION|business organisation

    #604289

    IATE #760401
    caipiteal íoctha Reference Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    caipiteal a íoctar isteach Reference "CONCLÚIDÍ Ó CHEANNAIRÍ STÁIT NÓ RIALTAIS AN LIMISTÉIR EUROAN 11 MÁRTA 2011 http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/119842.pdf"
    ga
    Context """Áiritheofar acmhainn iarbhír an MEC chun iasachtaí a thabhairt trí mheascán iomchuí a bhunú idir an caipiteal a íoctar isteach, an caipiteal inghlaoite agus ráthaíochtaí....""" Reference "CONCLÚIDÍ Ó CHEANNAIRÍ STÁIT NÓ RIALTAIS AN LIMISTÉIR EUROAN 11 MÁRTA 2011 http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/119842.pdf"
    Definition méid an chaipitil eisithe de chuid cuideachta ar íoc scairshealbhóirí na cuideachta sin as Reference Comhairle-GA, bunaithe ar an mBéarla
    eingezahltes Kapital
    de
    Definition "jener Teil des gezeichneten Kapitals IATE:849461 , der bereits eingezahlt wurde" Reference "Finanzlexikon: http://www.bankkonditionen.at/service/lexikon.cfm?buchstabe=e&id=9097 [27.6.12]"
    Comment UPD: cba, 27.6.12
    paid-in capital | paid-up capital | paid up capital
    en
    Definition "This is the proportion of the nominal value of the issued capital actually paid by the shareholder.It may be the full nominal value, in which case the share is said to be fully paid up (see IATE:760400) and it fulfils the shareholder's responsibility to outsiders. Alternatively the share may be only partly paid up, in which case the company has an outstanding claim against the shareholder." Reference "UK LTD COMPANY REGISTRATION, http://www.ukincorp.co.uk/s-48-uk-company-share-capital.html#5 [19.12.2011]"
    Comment "This concept overlaps with that of ""fully paid-up capital"" (see IATE:760401) since the terms ""paid-in capital"" and ""paid-up capital"" can be used to refer to issued capital which has been fully or partly paid up by the shareholders"
    capital versé | fraction du capital libéré
    fr
    Definition proportion qui a été payée à un moment donné, le reste du montant restant à payer sur une période donnée (le paiement se fait en plusieurs fois) Reference Conseil-FR
    Comment "Ne pas confondre avec ""capital libéré"" IATE:760400 , bien que certaines sources utilisent ""capital versé"" et ""capital libéré"" à titre de synonymes."
  19. BUSINESS AND COMPETITION|accounting

    #644573

    IATE #3520028
    caipiteal íoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    scairchaipiteal íoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    paid in capital | paid-in capital, contributed capital
    en
    Definition refers to capital contributed to a corporation by investors through purchase of stock from the corporation (primary market) (not through purchase of stock in the open market from other stockholders (secondary market)). It includes share capital (i.e. capital stock) as well as additional paid-in capital. Reference "wikipedia > paid in capital http://en.wikipedia.org/wiki/Paid_in_capital [03/12/2013]"
    Comment The paid-in capital account does not reflect the amount of capital contributed by any specific investor. Instead, it shows the aggregate amount of capital contributed by all investors.