Gaois

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

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  1. accounting
    sócmhainn léasaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Más féidir a cheangal ar pháirtí seachas an léasaí íocaíocht a dhéanamh a bhaineann le luach iarmharach sócmhainne léasaithe agus má chomhlíonann an oibleagáid íocaíochta sin an tacar coinníollacha atá in Airteagal 201 maidir le hincháilitheacht sholáthraithe na cosanta, chomh maith leis na ceanglais maidir le cineálacha eile ráthaíochtaí a aithint mar a fhoráiltear in Airteagal 213, féadfar an oibleagáid íocaíochta sin a chur san áireamh mar chosaint neamhchistithe creidmheasa i gcomhréir le Caibidil 4.' 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
    geleastes Wirtschaftsgut | Leasinggegenstand
    de
    leased asset
    en
    Definition asset that is subject to an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use the asset for an agreed period of time Reference COM-EN, based on: Point 4 of International Accounting Standard 17 — Leases, adopted by Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, CELEX:32008R1126/EN
    Comment See lease [ IATE:3519856 ]
    bien donné en crédit-bail
    fr
Gaois

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