FINANCE · BUSINESS AND COMPETITION|accounting
- costais iasachtaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Context 'Maidir le tairiscintí conartha agus forthairiscintí, déanfar faisnéis choicísiúil ar chostais iasachtaíochta PEFCO agus na rátaí iasachtaithe is infheidhme, eisiata ó tháillí ráthaíochta oifigiúla, i dtaca le maoiniú ráta seasta don íocaíocht amach láithreach ar shraith dátaí éagsúla a chur in iúl do na Rannpháirtithe eile ar bhonn rialta.' Reference "Rialachán (AE) Uimh. 1233/2011 maidir le treoirlínte áirithe a chur i bhfeidhm i réimse na gcreidmheasanna onnmhairiúcháin arna dtacú go hoifigiúil agus lena n-aisghairtear Cinneadh 2001/76/CE ón gComhairle agus Cinneadh 2001/77/CE ón gComhairle, CELEX:32011R1233/GA"
- Fremdkapitalkosten
- de
- Definition Zinsen und weitere im Zusammenhang mit der Aufnahme von Fremdkapital angefallene Kosten eines Unternehmens Reference "vgl. IAS 23 http://www.iasplus.com/de/standards/ias/ias23 (8.7.16)"
- borrowing costs
- en
- Definition interest and other costs incurred by an enterprise in connection with the borrowing of funds Reference "International Accounting Standard 23 Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, CELEX:32008R1126/EN"
- Comment "In the context of Council Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, ‘ borrowing costs’ means 'interest expenses on all forms of debt, other costs economically equivalent to interest and expenses incurred in connection with the raising of finance as defined in national law, including, without being limited to, payments under profit participating loans, imputed interest on instruments such as convertible bonds and zero coupon bonds, amounts under alternative financing arrangements, such as Islamic finance, the finance cost element of finance lease payments, capitalised interest included in the balance sheet value of a related asset, or the amortisation of capitalised interest, amounts measured by reference to a funding return under transfer pricing rules where applicable, notional interest amounts under derivative instruments or hedging arrangements related to an entity's borrowings, certain foreign exchange gains and losses on borrowings and instruments connected with the raising of finance, guarantee fees for financing arrangements, arrangement fees and similar costs related to the borrowing of funds' Note reference: Council Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, CELEX:32016L1164/EN"