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21 results

  1. BUSINESS AND COMPETITION|accounting

    #576451

    IATE #3519690
    gnóthachain Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gains
    en
    Definition increases in economic benefits and as such are no different in nature from revenue Reference IASCF, Key term list
  2. ENVIRONMENT|environmental policy|pollution control measures

    #582956

    IATE #3546107
    GAINS Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Idirghníomhaíochtaí agus Sineirgí i dtaca le Gáis Ceaptha Teasa agus Aerthruailliú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Samhail Mheasúnaithe Chomhtháite GAINS Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Greenhouse Gas and Air Pollution Interactions and Synergies | GAINS model | Greenhouse Gas - Air Pollution Interactions and Synergies | GAINS Integrated Assessment Model | GAINS | Greenhouse Gas-Air Pollution Interactions and Synergies
    en
    Definition framework for the analysis of co-benefits reduction strategies from air pollution and greenhouse gas sources Reference GAINS Europe. International Institute for Applied Systems Analysis (IIASA), Laxenburg, Austria, http://gains.iiasa.ac.at/gains/EUN/index.login?logout=1 [17.10.2012]
  4. FINANCE · FINANCE|insurance

    #551364

    IATE #1239782
    gnóthachain chaipitiúla Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Veräußerungsgewinn | Liquidationsgewinn
    de
    Definition Gewinn aus der Veräußerung von Vermögensgegenständen;er errechnet sich als Überschuß aus dem Veräußerungs Abzug der Veräußerungskosten und der Anschaffungskosten bzw.der niedrigeren Buchwerte oder anderer spezieller Steuerlicher Werte Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    capital gain | capital gains
    en
    Definition profit on disposal of capital assets, calculated as the excess of the consideration received, less expenses, over acquisition costs, net book amounts or other specified fiscal value Reference International Accounting Lexicon, UEC-Group Accounts
    plus-value de cession
    fr
    Definition profit réalisé lors de la cession d'un bien.Il s'obtient en retranchant du prix de cession minoré des frais de cession le prix d'acquisition ou la valeur comptable ou évalué selon d'autres critères fiscaux Reference Internat.Account.Lex.,UEC-Comptes de groupe
  6. FINANCE|taxation

    #551299

    IATE #1239662
    cáin ghnóthachan caipitiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verrechnungssteuer | Kapitalertragsteuer
    de
    Definition Einkommensteuer auf Dividenden und/oder Zinsen und ähnliche Einkünfte;in den meisten Ländern an der Quelle einbehalten Reference International Accounting Lexicon (U.E.C.)-Konzernrechnungslegung
    tax on distributions | tax on income from transferable securities | capital yields tax | capital-gains tax
    en
    Definition an income tax which applies to dividends and/or to interest etc.; in most countries, it is deducted by the payer from the amounts paid; it applied only if the debtor is a juridical person; as opposed to income from loans...which is applied to individuals; special method of collection of income tax and corporation tax Reference Internat.Account.Lex.,UEC-Group Accounts;CEC,Inventory of Taxes in the EC 1993,D3
    impôt sur le revenu des valeurs mobilières | impôt sur les revenus de capitaux mobiliers | impôt sur le revenu des capitaux
    fr
    Definition impôt sur le revenu perçu sur les dividendes et/ou sur les intérêts et autres revenus similaires;retenu dans la plupart des pays à la source Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  10. FINANCE|public finance and budget policy

    #583368

    IATE #3548531
    príobháidiú brabús Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Privatisierung der Gewinne
    de
    privatisation of profits | privatization of gains | privatizing profits
    en
    Definition profits made by the private sector stay in the private sector Reference COM-EN
    Comment The phrase 'privatising profits and socialising losses' describes how businesses and individuals can successfully benefit from any and all profits related to their line of business, but avoid losses by having those losses paid for by society. Privatising profits and socialising losses suggests that when large losses occur for speculators or businesses, they are able to successfully lobby government for aide rather than face the consequences of said losses. Investopedia > 'Privatizing Profits And Socializing Losses', http://www.investopedia.com/terms/p/privatizing-profits-and-socializing-losses.asp [2.10.2014] See also:socialisation of losses (related) [ IATE:3548534 ]
    privatisation des bénéfices | privatisation des gains | privatisation des profits
    fr
    Definition fait de céder les profits aux acteurs privés détenteurs de capitaux (alors que les pertes sont supportées par l'État) Reference COM-FR d'après: 1. «10 propositions pour sortir de la crise sans recommencer comme avant!», N. Mansouri-Guilani e.a., 2009, Éditions de l'Atelier, ISBN 978-2-7082-4057-5 [20.10.2014] 2. Article d'A. Parienty, «Socialisation des pertes et privatisation des profits», Alternatives économiques, 25.9.2008, http://alternatives-economiques.fr/blogs/parienty/2008/09/25/%C2%AB-socialisation-des-pertes-et-privatisation-des-profits-%C2%BB-une-idee-fausse/ [20.10.2014] 3. Aligner les salaires français sur ceux du Bangladesh: le scénario du pire, Paul Jorion, Le Monde, 13.5.2013, http://www.lemonde.fr/economie/article/2013/05/13/le-moins-disant-salarial-en-accusation_3175394_3234.html [20.10.2014]
    Comment L'expression «privatisation des profits, socialisation des pertes» résume le fait que certains acteurs économiques peuvent prendre des risques excessifs sans avoir à en subir les conséquences, en raison des catastrophes en série que cela pourrait entraîner dans le reste de l’économie, obligeant ainsi l’État à intervenir pour les aider. Source: Article de M-O Padis, «Entre néolibéralisme et régulation: l'État à la croisée des chemins», Esprit 2008/11, ISBN 978-2-9092-1071-1 [20.10.2014] Voir aussi: [IATE:3548534 ]
  14. BUSINESS AND COMPETITION|accounting

    #577027

    IATE #3520367
    gnóthachain agus caillteanais ó thaobh trádála de Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Handelsgewinne und -verluste
    de
    Definition aus dem Kauf und anschließendem Verkauf von kurzfristig gehaltenen Finanzinstrumenten resultierende Unterschiede zwischen Verkaufspreis und Kaufpreis in Form von positiven Unterschieden (Verkaufspreis war höher als Kaufpreis) und negativen Unterschieden (Verkaufspreis war niedriger als Kaufpreis) Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    trading gains and losses
    en
  15. BUSINESS AND COMPETITION|accounting

    #560001

    IATE #1550409
    gnóthachain neamhréadaithe 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 ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gnóthachain chaipitiúla neamhréadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Baineann an ghluaiseacht ar urrúis go príomha le gnóthachain chaipitiúla neamhréadaithe a d’eascair as luacháil dheireadh na bliana ar an hurrúis a fuarthas i ndiaidh leachtú IBRC, ar gnóthachain iad a fhritháirítear go páirteach le scaoileadh na hathluachála tosaigh ar urrúis chomhchosúla arna ndiúscairt le linn na bliana.' Reference 'Tuarascáil Bhliantúil 2016,' Banc Ceannais na hÉireann, https://www.centralbank.ie/docs/librariesprovider2/annual-reports-irish/banc-ceannais-na-heireann-tuarascail-bhliantuil-2016.pdf?sfvrsn=9 [17.7.2017]
    nicht realisierter Veräußerungsgewinn | nicht realisierter Kapitalgewinn | nicht realisierter Wertzuwachs
    de
    Comment XREF: Veräußerungsgewinn IATE:762180 ; realisierter Veräußerungsgewinn IATE:1550410
    unrealised capital gain | unrealised gains | unrealised capital gains
    en
    Definition profit that would be made on an investment or asset if it were sold Reference Council-EN, based on 'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [21.2.2017]
    Comment See also: - capital gain [ IATE:762180 ] - realised capital gain [ IATE:1550410 ]
    plus-value latente | gain en capital non réalisé | plus-value non réalisée
    fr
  16. BUSINESS AND COMPETITION|accounting · BUSINESS AND COMPETITION|business organisation · FINANCE|financial institutions and credit

    #546914

    IATE #1125828
    gnóthachan neamhréadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'De mhaolú ar Airteagal 35, i rith na tréimhse ón 1 Eanáir 2014 go dtí an 31 Nollaig 2017, asbhainfidh institiúidí óna gcuid ítimí Ghnáthchothromas Leibhéal 1 an céatadán is infheidhme de ghnóthachain neamhréadaithe a bhaineann le sócmhainní nó le dliteanais a rinneadh a thomhas de réir luacha chóir agus a thuairisciú ar an gclár comhardaithe, cé is moite dóibh sin dá dtagraítear in Airteagal 33 agus gach gnóthachan neamhréadaithe eile amach uathu siúd a bhaineann le maoin infheistíochta a rinneadh a thuairisciú mar chuid den chuntas brabúis agus caillteanais.' Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
    Definition gnóthachan a fhabhraíonn ar shócmhainn atá fós faoi úinéireacht nó ar dhliteanas atá fós gan íoc ag deireadh na tréimhse cuntasaíochta Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
    unrealisierter Gewinn | nicht realisierter Gewinn
    de
    paper gain | paper profit | unrealised gains, unrealised profit | unrealised gain
    en
    Definition profitable position that has yet to be cashed in, such as a winning stock position that remains open Reference 'unrealised gain'. Investopedia > Dictionary, http://www.investopedia.com/terms/u/unrealizedgain.asp#axzz2MZ3WjvBS [13.12.2014]
    Comment Unrealized gains and unrealized losses are often called "paper" profits or losses, since the actual gain or loss is not determined until the position is closed. ... An unrealized gain occurs when the current price of a security is higher than the price that the investor paid for the security. 'unrealised gain'. Investopedia > Dictionary, http://www.investopedia.com/terms/u/unrealizedgain.asp#axzz2MZ3WjvBS [13.12.2014]
    gain non réalisé | gain latent
    fr
  19. TRADE|marketing|preparation for market

    #559042

    IATE #1487793
    gnóthachan malairte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erträge aus Kurserhöhungen bei Forderungen in Fremdwährung und Valutabeständen
    de
    exchange gain
    en
    Definition the account showing realised and unrealised gains,e.g.resulting from payment of debt at a different rate that at which the debt is recorded in the books and from revaluation of monetary assets at the year end Reference V.Q.,Chartered accountant,1994
    gains de change
    fr
    Definition compte qui enregistre les gains de change réalisés par l'entreprise au cours de l'exercice Reference SEC:La Revue fiduciaire,n°770 & 798,1993
  20. BUSINESS AND COMPETITION|accounting|accounting|operating result|profit · ECONOMICS · FINANCE

    #536582

    IATE #854454
    brabús amhantair Reference Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814
    ga
    Context 'Ba cheart laghdú a dhéanamh ar bhrabúis amhantair freisin dá gcuirfí san áireamh na féidearthachtaí atá ag earnálacha agus fo-earnálacha atá lasmuigh de réimse na giniúna leictreachais costais a thabhairt ar aghaidh i bpraghsanna táirgí.' Reference Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814
    Q-Gewinn | Marktlagengewinn | Windfall Profits
    de
    Definition in den Wirtschaftswissenschaften Vermögenszuwächse, die nicht auf entsprechenden Leistungen der Gewinnbezieher beruhen, sondern durch plötzliche, außergewöhnliche Veränderungen der Marktsituation entstehen Reference http://de.wikipedia.org/wiki/Marktlagengewinn (21.10.14)
    windfall revenues | windfall profit | windfall gain | windfall income | windfall revenue
    en
    Definition unexpectedly large or unforeseen profit Reference 'windfall profit' (23.3.2022), Oxford English Dictionary
    profits exceptionnels | bénéfices inattendus | gains exceptionnels | profits inattendus | rentrée inattendue | bénéfices exceptionnels
    fr
    Definition bénéfices réalisés de manière inattendue Reference Conseil-FR