Gaois

A collection of legal and legislative terms in Irish extracted from the European Union's multilingual terminology database. More information »

5 results

  1. financing and investment · accounting
    ráta toraidh inmheánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ina theannta sin, déanfar an glanluach reatha (arna ríomh ar bhonn ráta toraidh inmheánach na nIonstraimí Maoinithe lena maoinítear Iasacht den sórt sin (nó cibé ráta toraidh inmheánach cumaiscthe eile a mheastar is cuí i gcás Straitéise Maoinithe Éagsúlaithe), an “Ráta Lascaine”) ar an gCorrlach réamh-mheasta a d’fhabhródh ar gach Iasacht go dtí an dáta aibíochta sceidealta a asbhaint as an méid airgid atá le cur ar aghaidh chuig an Iasachtaí i leith Iasachta den sórt sin.' Reference An tAcht um Shaoráid Chobhsaíochta Airgeadais Eorpach, 2010, http://www.oireachtas.ie/documents/bills28/acts/2010/a1610i.pdf [4.3.2016]
    IRR Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    interner Zinsfuß
    de
    Definition Zinssatz, mit dem die Summe der künftigen Nettoeinnahmen auf die ursprüngliche Investition abzuzinsen ist Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    IRR | ERR | internal rate of return | DCFROR | discounted cash flow rate of return | economic rate of return | discounted cash flow yield
    en
    Definition average annual return earned through the life of an investment Reference BusinessDictionary.com, internal return rate http://www.businessdictionary.com/definition/internal-rate-of-return-IRR.html [24.3.2014]
    Comment One of the two main discounted cash flow (DCF) methods 1 (the other is net present value 2 or NPV) used in comparative appraisal of investment proposals where the flow of income varies over time, the IRR can, depending on the method used, either be the effective rate of interest on a deposit or loan, or the discount rate that reduces to zero the net present value of a stream of income inflows and outflows 1See also discounted cash flow method [ IATE:1075854 ]2See also: net present value [ IATE:862636 ]
    taux de rentabilité interne | taux de rendement interne | taux actuariel | TRI
    fr
    Definition taux d'actualisation unique qui permet d'égaliser le prix d'achat d'une obligation avec la valeur actuelle de ses flux futurs Reference fimarkets, Le risque de marché - Le risque de taux (3), http://www.fimarkets.com/pages/risque_taux.php [6.6.2014]
  2. FINANCE
    sreabhadh airgid lascainithe Reference TR
    ga
    discounted cash flow | DCF
    en
    Definition a method of valuing a project, company, or asset using the concepts of the time value of money. All future cash flows are estimated and discounted to give their present values – the sum of all future cash flows, both incoming and outgoing, is the net present value, which is taken as the value or price of the cash flows in question. Reference Wikipedia: http://en.wikipedia.org/wiki/Discounted_cash_flow [9.4.2014]
    Comment Discounted cash flow analysis is widely used in investment finance, real estate development, corporate financial management and patent valuation.
    cash flow actualisé | cash flow escompté
    fr
  3. financing and investment · accounting
    sreabhadh airgid lascainithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    abgezinster Zahlungsstrom | DCF
    de
    Definition Verfahren der Unternehmens- oder Immobilienbewertung, bei dem zukünftige Einzahlungsüberschüsse aus der wirtschaftlichen Tätigkeit (Cashflow) mit dem Kapitalisierungszinsfuß abgezinst werden Reference Börsenportal "wertpapierindex.com", Börsenlexikon > DCF http://www.wertpapierindex.de/boersenlexikon/ [31.1.2014]
    discounted cash flow | DCF
    en
    Definition value of the anticipated revenue stream from an investment as at today or on any given date Reference BusinessDictionary.com, Discounted Cash Flow http://www.businessdictionary.com/definition/discounted-cash-flow-DCF.html [20.5.2014]
    Comment The difficulty of comparing investment opportunities lies, inter alia, in the time value of money, i.e. the idea that money available at the present time is worth more than the same amount in the future due to its potential earning capacity, which is why discounted cash flow techniques are applied to "bring-back" (discount) the anticipated returns to a common ground, their present value.See also discounted cash flow method [ IATE:1075854 ]
    cash flow escompté | flux de trésorerie actualisé
    fr
    Definition somme de toutes les recettes nettes futures actualisées déduction forte du financement de l’investissement Reference Chapitre 1: L’entreprise contrainte à une concurrence sans fin, http://webcache.googleusercontent.com/search?q=cache:0Jj_rYeoruIJ:http://blendcenter.free.fr/Int%25E9grale%2520Gds%2520pBs%2520eco.doc%2B%22+b%C3%A9n%C3%A9fice+actualis%C3%A9+correspond%22&hl=fr-BE&gbv=2&&ct=clnk [6.6.2014]
  4. ECONOMICS · financing and investment · accounting
    modh an tsreabhaidh airgid lascainithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Barwertmethode | Kapitalwertmethode | Diskontierungsmethode
    de
    Definition dynamische Investitionsrechnung, bei der alle während der Nutzungsdauer einer Investition anfallenden Ein- und Auszahlungen auf den Zeitpunkt 0 (= Investitionsbeginn) abgezinst werden Reference Wirtschaftslexikon24.com, s. v. „Kapitalwertmethode“, http://www.wirtschaftslexikon24.com/d/kapitalwertmethode/kapitalwertmethode.htm (28.4.2014)
    technique | DCF method | net present value method | discounted cash flow methodologies | discounted cash flow method | principle | discounted cash flow model | discounted cash flow analysis | discounted cash flow methodology | disocunted cash flow technique | discounted cash flow principle
    en
    Definition asset pricing procedure that discounts future expected cash flows from an asset at some interest rate to estimate the asset's present value Reference Newman, P. et al. (ed.), The New Palgrave Dictionary of Money and Finance, Vol. 1, under discounted cash flow model, p. 672, The Macmillan Press Limited, 1992
    Comment The two most frequently used discounted cash flow methods are the net present value (NPV)1 and the internal rate of return (IRR)2 (Moles, P., Terry, N., The Handbook of International Financial Terms, Oxford University Press, 2005 http://www.oxfordreference.com/view/10.1093/acref/9780198294818.001.0001/acref-9780198294818-e-2296?rskey=xrFgPI&result=3 [27.3.2014])1 net present value (NPV) [ IATE:862636 ]2 internal rate of return (IRR) [ IATE:1621467 ]
    méthode des flux de trésorerie actualisés | méthode du flux monétaire actualisé
    fr
    Definition méthode consistant à déterminer la valeur actuelle des flux de liquidités nets futurs d'une entité, en utilisant un taux d'actualisation reflétant la valeur de l'argent dans le temps ainsi que les risques inhérents aux flux de liquidités Reference COM-FR, d'après:NG Finance, mars 2012, https://www.alternativa.fr/data/expert/rapportvalorisationturcyaffairesversionfinaleclient.pdf [6.6.2014]
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