Gaois

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53 results

  1. BUSINESS AND COMPETITION|accounting

    #644511

    IATE #3519901
    caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    losses
    en
    Definition excesses of expenses over revenues, either for a single business transaction or in reference to the sum of all transactions for an accounting period Reference "COM-MT, based on: Accounting Tools http://www.accountingtools.com/definition-loss [5.1.2017]"
  2. LAW|civil law|civil law · FINANCE|financial institutions and credit|banking · FINANCE|insurance

    #649325

    IATE #3545556
    acmhainn iniomparthachta caillteanas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    acmhainn ionsúcháin caillteanais Reference Comhairle-GA
    ga
    Verlustausgleichsfähigkeit | Verlustdeckungsfähigkeit | Verlustabsorptionsfähigkeit
    de
    Definition Fähigkeit eines Kredit-/Finanzinstituts oder einer Versicherungsgesellschaft, Verluste aufzufangen, die seinen/ihren Fortbestand akut gefährden würden Reference "Council-DE vgl. Publikation Basler Ausschuss für Bankenaufsicht (Nov. 2011) http://www.bis.org/publ/bcbs207_de.pdf (28.11.14)"
    loss-absorbing capacity | loss-absorption capacity | loss absorbency
    en
    Definition ability of a bank, insurance company or other financial institution to suffer losses without falling below regulatory minima of capital and requiring re-capitalisation or resolution Reference "COM-EN, based on: Association of Corporate Treasurers (ACT) > The Treasurer’s Wiki > Loss absorbing capacity, http://wiki.treasurers.org/wiki/Loss_absorbing_capacity [25.11.2014]"
    Comment "See also: - absorption of losses [ IATE:3532105 ] - loss absorption mechanism [ IATE:3504225 ]"
    capacité d’absorption des pertes
    fr
    Definition capacité d'un établissement de crédit, d'une compagnie d'assurance ou d'un autre établissement financier de subir des pertes sans se retrouver sous le niveau minimal d'exigences de fonds propres Reference "CENTERM, sur la base de: THE TREASURERS WIKI, ""Loss absorbing capacity"": http://wiki.treasurers.org/wiki/Loss_absorbing_capacity [21.11.201]"
  4. FINANCE · FINANCE|financial institutions and credit

    #639802

    IATE #2242140
    an dara tráinse caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mezzanine-Tranche | Mezzanine Tranche | Second-Loss-Tranche
    de
    Definition Stellung von Wertpapieren bezüglich der Zahlungen an die ABS-Inhaber sowie des mit diesen Papieren verbundenen Ausfallrisikos Reference "Finanz-Lexikon.de: http://www.finanz-lexikon.de/mezzanine%20tranche_4093.html [9.12.11]"
    Comment "Inhaber der Mezzanine-Tranche werden nachrangig der Senior Tranche IATE:2242194 und vorrangig der Equity Tranche IATE:3507952 bedient; XREF: ABS IATE:1682252 ; DIV:cba, 9.12.11"
    second loss tranche
    en
    Definition second most junior tranche which absorbs losses up to its investment or nominal amount after the first-loss tranche Reference "Council-EN, based on International Accounting Standards Board Staff Paper: ""Financial Instruments - Recognition and Measurement - Classification - concentrations of credit risk"", June 2009 http://www.iasb.org/NR/rdonlyres/2D837485-9463-4AEA-A828-5D52E803938E/0/FI0906b03A2obs.pdf [09.12.2011]"
    Comment "For ""junior tranche"" see IATE:3507952 ."
    tranche «deuxième perte» | tranche mezzanine
    fr
    Definition dans un montage de titrisation, désigne la tranche qui absorbe les pertes liées à d’éventuels défauts au sein du portefeuille sous-jacent dans le cas où celles-ci excèdent le montant de la tranche de première perte, dite equity Reference "Banque de France, Revue de la stabilité financière, n°6, juin 2005, Glossaire; https://www.banque-france.fr/fileadmin/user_upload/banque_de_france/archipel/publications/bdf_rsf/etudes_bdf_rsf/bdf_rsf_06_etu_1.pdf [2.12.2015]"
  6. FINANCE|financial institutions and credit|banking

    #657733

    IATE #3572205
    bileog téarmaí an chumais iomláin ionsúcháin caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'An 9 Samhain 2015, d’fhoilsigh an Bord um Chobhsaíocht Airgeadais (FSB) Bileog Téarmaí (“caighdeán TLAC”) an Chumais Iomláin Ionsúcháin Caillteanais (TLAC), agus d’fhormhuinigh G20 é i Samhain 2015. Is é cuspóir chaighdeán TLAC a áirithiú i gcás bainc a bhfuil tábhacht shistéamach dhomhanda leo (G-SIBanna), dá ngairtear i gcreat an Aontais institiúidí a bhfuil tábhacht shistéamach dhomhanda leo (G-SIInna), go bhfuil an cumas ionsúcháin caillteanais agus athchaipitliúcháin is gá acu chun a áirithiú, nuair a bheidh réiteach á dhéanamh agus díreach ina dhiaidh sin, gur féidir leanúint le feidhmeanna criticiúla gan cistí na gcáiníocóirí (cistí poiblí) ná cobhsaíocht airgeadais a chur i mbaol. Sa teachtaireacht uaidh an 24 Samhain 2015 dar teideal “Towards the completion of the Banking Union” (I dtreo an tAontas Baincéireachta a thabhairt chun críche), gheall an Coimisiún go gcuirfeadh sé togra reachtach chun cinn faoi dheireadh 2016, lena bhféadfaí caighdeán TLAC a chur chun feidhme i ndlí an Aontais faoin sprioc-am a comhaontaíodh go hidirnáisiúnta, mar atá 2019.' Reference "Treoir (AE) 2017/2399 lena leasaítear Treoir 2014/59/AE maidir le hionstraimí fiachais neamhurraithe a rangú in ordlathas dócmhainneachta, CELEX:32017L2399/GA"
    caighdeán TLAC Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'An 9 Samhain 2015, d’fhoilsigh an Bord um Chobhsaíocht Airgeadais (FSB) Bileog Téarmaí (“caighdeán TLAC”) an Chumais Iomláin Ionsúcháin Caillteanais (TLAC), agus d’fhormhuinigh G20 é i Samhain 2015. Is é cuspóir chaighdeán TLAC a áirithiú i gcás bainc a bhfuil tábhacht shistéamach dhomhanda leo (G-SIBanna), dá ngairtear i gcreat an Aontais institiúidí a bhfuil tábhacht shistéamach dhomhanda leo (G-SIInna), go bhfuil an cumas ionsúcháin caillteanais agus athchaipitliúcháin is gá acu chun a áirithiú, nuair a bheidh réiteach á dhéanamh agus díreach ina dhiaidh sin, gur féidir leanúint le feidhmeanna criticiúla gan cistí na gcáiníocóirí (cistí poiblí) ná cobhsaíocht airgeadais a chur i mbaol. Sa teachtaireacht uaidh an 24 Samhain 2015 dar teideal “Towards the completion of the Banking Union” (I dtreo an tAontas Baincéireachta a thabhairt chun críche), gheall an Coimisiún go gcuirfeadh sé togra reachtach chun cinn faoi dheireadh 2016, lena bhféadfaí caighdeán TLAC a chur chun feidhme i ndlí an Aontais faoin sprioc-am a comhaontaíodh go hidirnáisiúnta, mar atá 2019.' Reference "Treoir (AE) 2017/2399 lena leasaítear Treoir 2014/59/AE maidir le hionstraimí fiachais neamhurraithe a rangú in ordlathas dócmhainneachta, CELEX:32017L2399/GA"
    TLAC Term Sheet | TLAC termsheet | total loss-absorbing capacity term sheet | TLAC standard
    en
    Definition specifies certain requirements applicable to the operations of banking groups in foreign jurisdictions in order to make the implementation of bail-in effective in a cross-border situation Reference "ACPR BANQUE DE FRANCE, Treating the E.U. as a Single Jurisdiction forthe Implementation of TLAC(EBA Report on MREL, December 2016)European Recovery and Resolution Summit - London14-16/12/2016David BLACHE –Deputy Director for ResolutionACPR - French Resolution Authority, https://acpr.banque-france.fr/fileadmin/user_upload/acp/Actualite/20161214-RRP-Summit-London.pdf [15.3.2017] http://www.fsb.org/wp-content/uploads/TLAC-Principles-and-Term-Sheet-for-publication-final.pdf [5.5.2017]"
  7. ECONOMICS · FINANCE

    #646906

    IATE #3532105
    caillteanais a ionsú Reference "Conclúidí na Comhairle Eorpaí (24/25 Márta 2011) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/120318.pdf"
    ga
    Context """I dtús báire, féadfaidh an Bord Stiúrthóirí a chinneadh, trí thromlach simplí, leibhéal an chaipitil a íoctar isteach a athshlánú - trí chaipiteal a ghlaoch isteach - i gcás ina dtiocfaidh laghdú ar mhéid an chaipitil a íoctar isteach de bharr caillteanais a bheith á n ionsú.""" Reference "http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/120318.pdf"
    Verlustausgleich | Auffangen von Verlusten
    de
    absorption of losses
    en
    Definition the assimilation, covering or bearing of losses Reference Council-EN, based on the New Shorter Oxford English Dictionary
    Comment "See also:- loss absorption mechanism [ IATE:3504225 ]- loss absorbing capacity/loss-absorbency [ IATE:3545556 ]"
    absorption des pertes
    fr
    Comment "Voir également les fiches suivantes: IATE:3504225 (mécansime d'absorption des pertes), IATE:3531865 (quaité d'absorption des pertes) et IATE:3515234 (capacité d'absorption des pertes)"
  8. TRADE|marketing|preparation for market

    #617434

    IATE #1071559
    caillteanais ar chuntais infhála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    caillteanais ar fhéichiúnaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Debitorenverluste
    de
    losses on receivables
    en
    Definition losses on claims, receivables or loans, e.g. through bankruptcy, fruitless attachment or distraint or composition agreement if the dividend obtained is insufficient Reference UBS Dict.of Banking and Finance
    perte sur débiteurs
    fr
    Definition pertes subies par un créancier en raison du défaut de débiteurs (faillite, saisie infructueuse, dividende insuffisant lors d'un concordat) Reference Lex.bancaire UBS,1988
  9. TRADE|marketing|preparation for market

    #559012

    IATE #1487734
    caillteanais ar shuimeanna atá dlite ó ghrúpchuideachtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    losses on amounts due from group companies
    en
    pertes sur créances liées à des participations
    fr
    Definition compte qui enregistre à son débit les pertes sur créances devenues irrécouvrables, par le crédit du compte 267-créances rattachées à des participations Reference Sacramento,H.,expert comptable,1994
  10. BUSINESS AND COMPETITION|accounting

    #658192

    IATE #3572977
    caillteanais chreidmheasa ionchasacha Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 575/2013 i dtaca leis an gcóimheas giarála, leis an gcóimheas glanchistiúcháin chobhsaí, leis na ceanglais maidir le cistí dílse agus dliteanais incháilithe, leis an riosca creidmheasa contrapháirtí, leis an riosca marcaí, leis na neamhchosaintí ar chontrapháirtithe lárnacha, leis na neamhchosaintí ar ghnóthais chomh-infheistíochta,leis na neamhchosaintí móra, leis na ceanglais tuairiscithe agus nochta agus lena leasaítear Rialachán (AE) Uimh. 48/2012, CELEX:52016PC0850,"
    ga
    erwartete Kreditverluste | ECL
    de
    Definition bei einem Finanzinstrument Differenz zwischen den vertraglich vereinbarten Zahlungen und den vom Unternehmen erwarteten (geringeren) Zahlungen Reference "DE nach Hans-Böckler-Stiftung, IFRS 9: Finanzinstrumente https://www.boeckler.de/pdf/mbf_ifrs_standards_ifrs9_neu.pdf (27.2.2018)"
    Comment "siehe auch ""über die Laufzeit erwartete Kreditverluste"" IATE:3573065 ""erwartete 12-Monats-Kreditverluste"" IATE:3572978"
    expected credit losses | expected losses | ECLs | ECL
    en
    Definition difference between cash flows due in accordance with the contractual terms of a financial instrument and the cash flows expected to be received Reference "Global Public Policy Committee of representatives of the six largest accounting networks (17 June 2016), The implementation of IFRS 9 impairment requirements by banks (3.3.2021), p. 22"
    Comment "Defined in Commission Regulation (EU) 2016/2067 (on IFRS 9), CELEX:32016R2067 as 'weighted average of credit losses with the respective risks of a default occurring as the weights'Calculated based on four components:- Probability of default [ IATE:2203079 ]- Exposure at default [ IATE:2248060 ]- Loss given default [ IATE:2203091 ]- Discount rate [ IATE:784963 ]"
    pertes de crédit attendues | pertes de crédit anticipées | pertes anticipées | PCA | ECL
    fr
    Definition différence entre le total des flux de trésorerie qui sont dus, conformément aux stipulations contractuelles relatives à un instrument financier, et le total des flux de trésorerie qui sont attendus Reference "Conseil-FR, d'après le site de Deloitte, Global Public Policy Committee of representatives of the six largest accounting networks (2016), ""The implementation of IFRS 9 impairment requirements by banks"" (26.3.2021)"
    Comment "1. Le règlement (UE) 2016/2067 définit la perte de crédit attendue comme étant ""la moyenne des pertes de crédit pondérée selon les risques de défaillance respectifs"".2. Son calcul s'appuie sur plusieurs éléments:- la probabilité de non-remboursement- l'exposition en défaut- la perte en cas de défaillance- le taux d'actualisation3. Ce concept est plus large que:- pertes de crédit attendues sur les 12 mois à venir - pertes de crédit attendues sur la durée de vie"
  11. FINANCE|free movement of capital|financial market · BUSINESS AND COMPETITION|accounting

    #658193

    IATE #3572978
    caillteanais chreidmheasa ionchasacha do thréimhse 12 mhí Reference "Comhairle-GA, bunaithe ar IATE:3573065"
    ga
    caillteanais chreidmheasa ionchais do thréimhse 12 mhí Reference "Rialachán (AE) 2017/2395 lena leasaítear Rialachán (AE) Uimh. 575/2013 maidir leis na socruithe idirthréimhseacha leis an tionchar a bheidh ag tabhairt isteach IFRS 9 ar chistí dílse a mhaolú agus le haghaidh láimhseáil neamhchosaintí móra i gcás neamhchosaintí áirithe san earnáil phoiblí atá ainmnithe in airgeadra intíre Ballstáit ar bith"
    ga
    caillteanais chreidmheasa ionchais go ceann an chéad 12 mhí eile Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erwartete 12-Monats-Kreditverluste | 12-Monats-ECL | über zwölf Monate erwartete Kreditverluste
    de
    Definition erwartete Kreditverluste aus Ausfällen, die sich möglicherweise innerhalb des 12-Monatszeitraums nach dem Abschlussstichtag ereignen Reference "Mitteilung der Kommission: Jahresrechnungen des Europäischen Entwicklungsfonds 2016, COM (2017) 364 final, Anhang A"
    Comment "siehe auch""erwartete Kreditverluste"" IATE:3572977 ""über die Laufzeit erwartete Kreditverluste"" IATE:3573065"
    12-month expected credit losses | twelve month expected credit losses | 12-month ECL
    en
    Definition likely credit losses on an asset over its lifetime if a default were to occur in the twelve months following the reporting date, multiplied by the probability of that default occurring Reference "Council-EN based on Cohen, B. and Edwards, G. The new era of expected credit loss provisioning (3.3.2021) in BIS Quarterly Review, March 2017"
    Comment "- Used in accounting for impairment of financial instruments under the IASB's International Financial Reporting Standard 9- Recognised as a loss allowance from initial recognition of the asset as long as there is no significant deterioration in credit quality- If there is a significant deterioration in credit quality, lifetime ECLs [ IATE:3573065 ] are used instead- Defined in Commission Regulation (EU) 2016/2067 (on IFRS 9) as: 'portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date', CELEX:32016R2067 "
    pertes de crédit attendues sur les 12 mois à venir | pertes de crédit attendues sur les douze mois à venir | pertes de crédit attendues pour les 12 mois à venir | PCA pour les 12 mois à venir | PCA sur les 12 mois à venir | ECL pour les 12 mois à venir | ECL sur les 12 mois à venir
    fr
    Definition partie des pertes de crédit attendues sur la durée de vie qui surviendraient en cas de défaillance dans les 12 mois suivant la date de clôture, pondérée par la probabilité qu'il y ait une défaillance Reference "Conseil-FR, d'après: Règlement (UE) 2016/2067 modifiant le règlement (CE) n° 1126/2008 portant adoption de certaines normes comptables internationales conformément au règlement (CE) n° 1606/2002 en ce qui concerne la norme internationale d'information financière IFRS 9 "
    Comment "1. En cas d'augmentation importante du risque du crédit, on déterminera la correction de valeur pour pertes au montant des pertes de crédit attendues sur la durée de vie.2. Voir aussi: pertes de crédit attendues (plus large, différence entre le total des flux de trésorerie qui sont dus et le total des flux de trésorerie qui sont attendus)"
  12. FINANCE|free movement of capital|financial market · BUSINESS AND COMPETITION|accounting

    #658253

    IATE #3573065
    caillteanais chreidmheasa ionchasacha saoil Reference "Rialachán (AE) 2017/2395 lena leasaítear Rialachán (AE) Uimh. 575/2013 maidir leis na socruithe idirthréimhseacha leis an tionchar a bheidh ag tabhairt isteach IFRS 9 ar chistí dílse a mhaolú agus le haghaidh láimhseáil neamhchosaintí móra i gcás neamhchosaintí áirithe san earnáil phoiblí atá ainmnithe in airgeadra intíre Ballstáit ar bith"
    ga
    Context 'I gcás ina léirítear i gclár comhardaithe tosaigh na hinstitiúide, an lá a gcuireann sí IFRS 9 i bhfeidhm den chéad uair, go bhfuil laghdú tagtha, le hais clár comhardaithe deiridh an lae roimhe sin, ar chaipiteal Ghnáthchothromas Leibhéal 1 mar gheall ar sholáthairtí le haghaidh caillteanais chreidmheasa ionchasacha méadaithe, lena n-áirítear an lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu, mar a shainmhínítear in Aguisín A....' Reference "Rialachán (AE) 2017/2395 lena leasaítear Rialachán (AE) Uimh. 575/2013 maidir leis na socruithe idirthréimhseacha leis an tionchar a bheidh ag tabhairt isteach IFRS 9 ar chistí dílse a mhaolú agus le haghaidh láimhseáil neamhchosaintí móra i gcás neamhchosaintí áirithe san earnáil phoiblí atá ainmnithe in airgeadra intíre Ballstáit ar bith"
    über die Laufzeit erwartete Kreditverluste | über die Gesamtlaufzeit erwartete Kreditverluste
    de
    Definition die erwarteten Kreditverluste, die aus allen möglichen Ausfallereignissen über die erwartete Laufzeit eines Finanzinstruments resultieren Reference "Verordnung (EU) 2016/2067 zur Änderung der Verordnung (EG) Nr. 1126/2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates im Hinblick auf den International Financial Reporting Standard 9"
    Comment "siehe auch ""erwartete Kreditverluste"" IATE:3572977 ""erwartete 12-Monats-Kreditverluste"" IATE:3572978"
    lifetime expected credit losses | lifetime ECLs
    en
    Definition "expected credit losses [ IATE:3572977 ] that result from all possible default events over the expected life of a financial instrument" Reference "Commission Regulation (EU) 2016/2067 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 as regards International Financial Reporting Standard 9"
    pertes de crédit attendues sur la durée de vie | pertes de crédit attendues pour la durée de vie | PCA sur la durée de vie | PCA pour la durée de vie | ECL sur la durée de vie | ECL pour la durée de vie
    fr
    Definition "pertes de crédit attendues résultant de tous les cas de défaillance que peut connaître un instrument financier au cours de sa durée de vie attendue" Reference "Règlement (UE) 2016/2067 modifiant le règlement (CE) n° 1126/2008 portant adoption de certaines normes comptables internationales conformément au règlement (CE) n° 1606/2002 en ce qui concerne la norme internationale d'information financière IFRS 9 "
    Comment "Il convient de distinguer ce concept de:- pertes de crédit attendues sur les 12 mois à venir- pertes de crédit attendues (concept plus large)"
  13. SCIENCE|natural and applied sciences|applied sciences · TRANSPORT|land transport · INDUSTRY|mechanical engineering

    #639877

    IATE #2242457
    caillteanais de bharr análú umair Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Tankatmungsverluste
    de
    Definition Kohlenwasserstoffemissionen, die durch Temperaturschwankungen im Kraftstoffbehälter entstehen Reference "Regelung Nr. 83 der Wirtschaftskommission der Vereinten Nationen für Europa (UN/ECE) — Einheitliche Bedingungen für die Genehmigung der Fahrzeuge hinsichtlich der Emission von Schadstoffen aus dem Motor entsprechend den Kraftstofferfordernissen des Motors CELEX:42012X0215(01)/DE"
    tank breathing losses
    en
    Definition hydrocarbon emissions caused by temperature changes in the fuel tank Reference "UN/ECE Regulation No. 83. Uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements. CELEX:42012X0215(01)/EN"
    pertes par respiration du réservoir
    fr
    Definition émissions d'hydrocarbures provenant du changement de température dans le réservoir de carburant (exprimées en équivalent C1H2,33) Reference "Règlement n° 83 de la Commission économique pour l’Europe des Nations unies (CEE-ONU) — Prescriptions uniformes relatives à l'homologation des véhicules en ce qui concerne l'émission de polluants selon les exigences du moteur en matière de carburant, CELEX:42012X0215(01)/FR"
  14. AGRICULTURE, FORESTRY AND FISHERIES|forestry|forestry economics|forestry statistics

    #667634

    IATE #3628738
    caillteanais dho-aisghafa Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 691/2011 a mhéid a bhaineann le modúil nua cuntas eacnamaíoch comhshaoil a thabhairt isteach,CELEX:52022PC0329/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Definition fuíoll ó chrainn a leagan agus gach crann a leagann an ghaoth nach féidir a bhaint as an bhforaois, agus adhmad a chailltear trí dhóiteáin foraoise Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 691/2011 a mhéid a bhaineann le modúil nua cuntas eacnamaíoch comhshaoil a thabhairt isteach,CELEX:52022PC0329/GA"
    irretrievable losses
    en
    Definition felling residues and all fellings from windthrow that cannot be removed from the forest, and timber lost through forest fires Reference "Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 691/2011 as regards introducing new environmental economic accounts modules - COM(2022) 329"
  20. FINANCE|insurance

    #626324

    IATE #1355977
    coigeartóir caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Thug an Gearánaí le fios ar an gcéad dul síos gur dhiúltaigh an Chuideachta an t-éileamh agus ansin go ndúirt siad le coigeartóir caillteanais an comhad a athoscailt agus an t-éileamh a chríochnú ar an ngnáthbhealach.' Reference "'Tuarascáil Bhliantúil 2012' https://www.financialombudsman.ie/documents/FSO_AR_2012_Irish.pdf [16.12.2014]"
    Schadenregulierer
    de
    loss adjuster
    en
    Definition a person who acts mainly as instructed by insurers,normally employed professionally to negotiate and settle losses by fire or other perils Reference Stephen Harris,Lloyd's of London,International Department,London,1993
    régleur de sinistres non maritimes
    fr