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19 results

  1. TRADE|marketing|preparation for market

    #546985

    IATE #1126520
    giaráil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    leverage
    en
    Definition influence of gearing ratio on equity capital yield Reference International Monetary Fund-Washington 1982
    effet de levier
    fr
    Definition effet d'augmentation des bénéfices d'une société, et donc du rapport des actions, par endettement sans augmentation du capital, le bénéfice par action se développant davantage que si la société avait assuré ce financement supplémentaire par simple augmentation du capital Reference Commerce et Développement,Lex.anglais-français,Office des Nations Unies,1988
  2. FINANCE

    #617426

    IATE #1071505
    giaráil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Bhí giaráil 60% ann ag deireadh na bliana i gcomparáid le giaráil 34% ag a tús, rud a léiríonn an infheistíocht a rinneadh i gcaiteachas caipitil le himeacht na bliana. Ba í an réamhaisnéis go dtiocfadh méadú ar an gcóimheas giarála in 2015; meastar go bhfanfaidh sé mórán mar an gcéanna faoi Mhárta 2016.' Reference "Tuarascáil Bhliantúil 2015', Bord na Móna, http://www.bordnamona.ie/wp-content/uploads/2016/01/Bord_na_mona_-Annual_Report_15_IRISH1.pdf [16.5.2016]"
    giaráil chaipitiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Leverage-Effekt | Hebelwirkung
    de
    financial leverage | leverage | gearing | capital gearing
    en
    Definition use of various financial instruments or borrowed capital, such as margin, to increase the potential return of an investment Reference "Investopedia > Leverage (5.1.2022)"
    Comment "It is measured as the ratio of total debt to total assets. The greater the amount of debt, the greater the financial leverage.1 For the multiplier effect resulting from this investment strategy, see leverage effect.2 1 Business Dictionary > financial leverage, http://www.businessdictionary.com/definition/financial-leverage.html#ixzz2ll0HJFna [26.11.2013]2 Council-EN"
    levier financier
    fr
    Definition le fait pour une entreprise ou pour les autres agents économiques de recourir à l'endettement bancaire en vue de financer leurs investissements, l'objectif étant que la rentabilité de l'investissement soit supérieure au coût du financement Reference "Conseil-FR d'après le lexique du site Trader-finance: http://www.trader-finance.fr/lexique-finance/definition-lettre-L/Levier-financier.html[16.7.2013]"
    Comment En analyse financière, on détermine l’effet de levier financier sollicité par une entreprise en mettant en relation son endettement net avec ses capitaux propres.
  3. FINANCE

    #641272

    IATE #3500622
    giaráil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Beidh sé faoi réir na gcoinníollacha a leagtar amach sa chomhaontú cistiúcháin arna thabhairt i gcrích idir gach Ballstát rannpháirteach agus BIE lena n-áirítear, inter alia: (i) cúraimí agus oibleagáidí an BIE, lena n-áirítear luach saothair; (ii) giaráil íosta atá le baint amach ag garspriocanna atá sainithe go soiléir laistigh den tréimhse incháilitheachta a léirítear in Airteagal 65(2).' Reference "Rialachán Uimh. 1303/2013 lena leagtar síos forálacha coiteanna maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe, leis an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena leagtar síos forálacha ginearálta maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena n-aisghairtear Rialachán (CE) Uimh. 1083/2006 ón gComhairle, CELEX:32013R1303/GA"
    leveraging
    en
    Definition speculating or causing to speculate financially on borrowed capital in the expectation that profits made will be greater than the interest payable Reference "COM-EN, based on ‘leverage’, Oxford English Dictionary Online, 2014. Oxford University Press. http://www.oed.com/view/Entry/107681?redirectedFrom=leveraging [18.09.2014]."
    Comment """Leveraging"" can be used in a broader meaning of using techniques that can magnify returns/capacity. The expressions ""EFSF leveraging "" or ""maximising the capacity of the EFSF"" refer to the use of sovereign partial risk participation (IATE:3540249 ) or co-investment funds (IATE:3539381 ). Generally, leverage is the ratio between borrowed money and own money, see IATE:2250586 . Council-EN"
    recours au levier financier | endettement externe
    fr
    Definition pour une entreprise, action de faire appel à des capitaux empruntés pour assurer le financement d'actifs, dans l'espoir que le rendement que produiront les actifs financés par ces capitaux sera supérieur aux intérêts à verser sur ces capitaux, et que la rentabilité des capitaux propres s'en trouvera augmentée (effet de levier positif) Reference "TERMIUM Plus ®, Travaux publics et Services gouvernementaux Canada, http://www.btb.termiumplus.gc.ca/site/termium.php?lang=fra&cont=001"
  5. FINANCE|free movement of capital|free movement of capital · BUSINESS AND COMPETITION|business organisation|business activity

    #629021

    IATE #1464776
    ceannach thar barr amach le giaráil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    LBO Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Leveraged Buyout
    de
    Definition fremdfinanziertes Übernahmeangebot Reference Wilhelm Schäfer: Wirtschaftswörterbuch, München: Vahlen, 6. Auflage, 1998
    leveraged buyout | leveraged buy-out | LBO
    en
    Definition acquisition of one company by another through the use of borrowed funds Reference "'leveraged buyout'. A Dictionary of Accounting. Ed. Jonathan Law. Oxford University Press (OUP), 2010, http://books.google.be/books?id=nHV0szMRqp0C&pg=PA261&lpg=PA261&dq=The+intention+is+that+the+loans+will+be+repaid+from+the+cash+flow+of+the+acquired+company.+In+the+1980s+many+takeovers+in+the+USA+were+financed+by+the+issue+of+junk+bonds+in+highly+leveraged+buyouts.+More+recently,+LBOs+have+become+associated+with+the+activities+of+private+equity+funds.&source=bl&ots=6zJetpW1K0&sig=CDCrknt_nbsukBAbZen_Fc9GGQI&hl=en&sa=X&ei=3zDNUtayIYKd0QW06IGQDQ&redir_esc=y#v=onepage&;"
    Comment The intention is that the loans will be repaid from the cash flow of the acquired company. In the 1980s many takeovers in the USA were financed by the issue of junk bonds in highly leveraged buyouts. More recently, LBOs have become associated with the activities of private equity funds.
    financement d'acquisition par emprunt | acquisition avec effet de levier | acquisition par endettement | AEL
    fr
    Definition acquisition d'une entreprise largement financée par un endettement pouvant prendre la forme: -d'un emprunt bancaire garanti par les actifs de la société; -d'un financement mezzanine; -d'une émission de junk bonds Reference Antoine, J, Dictionnaire des marchés financiers, 2008
    Comment UPDATED ND 24/09/2009
  6. ECONOMICS · FINANCE · BUSINESS AND COMPETITION|business organisation

    #620718

    IATE #1146746
    ceannach thar barr amach le giaráil ag an mbainistíocht Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Unternehmensübernahme durch leitende Mitarbeiter
    de
    Definition Aktienkapitalübernahme durch die Geschäftsleitung per Bankkredit Reference Reinhard von Normann,Das treffende Fachwort für die Wirtschaft,Ott Verlag Thun,1989(LES 1/93-27)
    leveraged management buyout | LMBO
    en
    Definition similar to a MBO, except that the buyers use company assets as collateral to secure financing Reference "BDC Entrepreneurs first > Articles and tools > Change of ownership > Plan your succession > 'Management buyout: A common exit strategy when selling a business', 13.6.2010, http://www.bdc.ca/en/advice_centre/articles/Pages/succession_mbo.aspx [9.10.2014]"
    Comment "Most of the time, the management team takes full control and ownership, using their expertise to grow the business. An MBO/LMBO acquisition, which can be sizable, is usually funded by a mix of personal investors, external financiers and the seller. See also: - management buy-out (MBO) (broader) [ IATE:835584 ] - leveraged buyout (LBO) (broader) [ IATE:1464776 ]"
    rachat d'entreprise par ses salariés | acquisition par emprunt | RES | reprise d'une entreprise par ses salariés
    fr
    Definition Technique de reprise d'une entreprise par ses salariés par constitution d'une société mère contrôles par ces derniers et bénéficiant d'avantages fiscaux, et grâce à l'appui de partenaires financiers intervenant en capital et en prêts complémentaires à long terme, dont le remboursement sera obtenu grâce au flux de trésorerie généré par l'entreprise (effet de levier) Reference Ministère de l'Economie,des Finances et du Budget,Paris 1989
  9. FINANCE · BUSINESS AND COMPETITION

    #641004

    IATE #2250586
    cóimheas giarála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Go háirithe, tar éis theacht i bhfeidhm na gceanglas maidir leis an gcóimheas giarála, ba cheart do na húdaráis inniúla faireachán a dhéanamh ar fhorbairtí sa tsamhail ghnó agus ar an bpróifíl priacal a bhaineann leis sin d'fhonn a áirithiú go mbeadh aicmiú na n-institiúidí i gceart agus cothrom le dáta.' 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 Téacs atá ábhartha maidir leis an LEE, CELEX:32013R0575/GA"
    Verschuldungsgrad | Verschuldungskoeffizient
    de
    Definition betriebswirtschaftliche Kennzahl, die das Verhältnis von Fremdkapital zu Eigenkapital angibt und damit Auskunft über die Finanzierungsstruktrur eines Unternehmens gibt Reference "Welt der BWL http://www.welt-der-bwl.de/Verschuldungsgrad (2.9.17)"
    Comment Je höher der Verschuldungsgrad, desto riskanter ist das Unternehmen aufgestellt — allerdings steigert ein hoher Verschuldungsgrad aufgrund des Leverage-Effekts in der Regel die Eigenkapitalrentabilität
    leverage ratio | gearing ratio
    en
    Definition ratio used to calculate the financial leverage of a company to get an idea of the company's methods of financing 1 1. essentially, the extent to which a company is financed by debt as opposed to equity [note added by Council-EN] Reference "TERMIUM Plus, Public Works and Government Services Canada, http://www.btb.termiumplus.gc.ca/tpv2alpha/alpha-eng.html?lang=eng&i=&index=alt&__index=alt&srchtxt=LEVERAGE+RATIO [18.2.2014]"
    Comment "The narrower ""debt-equity ratio"" [IATE:799050 ] is one specific type of leverage ratio. See also 'leverage ratio' on IATE:3569563 (specific context of Basel III). There is considerable overlap between this concept and that of solvency ratio when applied to companies. See [ IATE:787645 ]."
    ratio de levier financier | ratio de levier | ratio d'effet de levier
    fr
    Definition ratio qui mesure la part des capitaux empruntés dans le financement de l'entreprise et exprime l'intensité de l'effet de levier financier Reference "TERMIUM Plus, Travaux publics et Services gouvernementaux Canada, http://www.termium.gc.ca/site/accueil_home_f.html"
    Comment "La façon de mesurer le levier financier n'est pas définie. Pour le quantifier (mesurer), on a donc recours à des ratios appelés de façon générique ""gearing ratios"" ou ""leverage ratios"" (ratios de levier), qui sont principalement le ratio dette/fonds propres [IATE:799050 ] et le ratio d'endettement [IATE:1239631 ], ainsi que d'autres comme le ratio dette divisée par Ebitda [IATE:1865996 ]. Voir également ratio de levier [ IATE:3569563 ] dans le contexte spécifique du règlement Bâle III."
  10. TRADE|marketing|preparation for market

    #634275

    IATE #1683446
    cóimheasa caipitliúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cóimheasa giaráil airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verschuldungsgrad
    de
    capitalization ratios | capitalisation ratios | financial leverage ratios
    en
    Definition these ratios compare debt to total capitalisation and thus reflect the extent to which a corporation is trading on its equity Reference Harvey,Campbell R.,Hypertextual Finance Gloss.,1997,Duke University
  11. FINANCE|financing and investment

    #604464

    IATE #762926
    éifeacht ghiarála Reference "Rialachán (AE, EURATOM) Uimh. 966/2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002, CELEX:32012R0966/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Ba cheart don Choimisiún, dá bhrí sin, féachaint leis an úsáid is éifeachtúla agus inbhuanaithe is féidir a bhaint as na hacmhainní atá ar fáil, go háirithe trí úsáid a bhaint as ionstraimí airgeadais a bhfuil éifeacht ghiarála acu.' Reference "Rialachán (AE) Uimh 1288/2013 lena mbunaítear 'Erasmus+': clár an Aontais um oideachas, um oiliúint, um an óige agus um an spórt agus lena n-aisghairtear Cinneadh Uimh, 1719/2006/CE, Cinneadh Uimh. 1720/2006/CE agus Cinneadh Uimh. 1298/2008/CE, CELEX:32013R1288/GA"
    Hebelwirkung | Hebeleffekt | Leverage-Effekt
    de
    Definition "bei Finanzanlagen der Multiplikatoreffekt IATE:1173288 hinsichtlich der Eigenkapitalrendite, der sich durch den Einsatz von Fremdkapital ergibt: Gewinne oder Verluste fallen höher aus, als beim alleinigen Einsatz von Eigenkapital" Reference "Council-DE vgl. auch Wirtschaftslexikon http://www.wirtschaftslexikon24.net/d/leverage-effekt/leverage-effekt.htm (14.9.2011)"
    leverage effect | leveraging effect | gearing effect
    en
    Definition multiplier effect resulting from the use of borrowed funds to make an investment: the gain or loss will be greater than if the investment had been made using only the investor's own capital Reference Council-EN
    Comment "Not to be confused with the narrower meaning of the term in the Financial Regulation - see [ IATE:3550611 ]. See also 'financial leverage' [ IATE:1071505 ] for the investment strategy which leads to this multiplier effect. Note reference: Council-EN"
    effet de levier
    fr
    Definition effet amplificateur résultant de l'utilisation de l'endettement pour augmenter la capacité d'investissement d'une entreprise, d'un organisme financier ou d'un particulier Reference "Conseil-FR, d'après 1. Lafinancepourtous.com, http://www.lafinancepourtous.com/Decryptages/Mots-de-la-finance/Effet-de-levier [23.9.2013] et 2. L'article du Monde du 6.6.2012 intitulé ""Finance : qu'est-ce qu'un ""effet de levier"" ?"", https://www.lemonde.fr/economie/article/2012/06/06/finance-qu-est-ce-qu-un-effet-de-levier_1712728_3234.html [5.6.2018]"
    Comment "À distinguer de l'""effet de levier"" dans le contexte du règlement financier, cf. [ IATE:3550611 ]. Voir également ""levier financier"" [ IATE:1071505 ], portant sur la stratégie aboutissant à cet effet."
  12. EUROPEAN UNION|EU finance|Community budget

    #650622

    IATE #3550611
    éifeacht ghiarála Reference "Airteagal 2(33) den togra le haghaidh Rialachán maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena leasaítear Rialachán (CE) Uimh 2012/2002, Rialacháin (AE) Uimh 1296/2013, (AE) 1301/2013, (AE) Uimh 1303/2013, AE. Uimh 1304/2013, (AE) Uimh 1305/2013, (AE) Uimh 1306/2013, (AE) Uimh 1307/2013, (AE) Uimh 1308/2013, (AE) Uimh 1309/2013, (AE) Uimh 1316/2013, (AE) Uimh 223/2014, (AE) Uimh 283/2014, (AE) Uimh 652/2014 ó Pharlaimint na hEorpa agus ón gComhairle agus Cinneadh Uimh 541/2014/AE ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:52016PC0605/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Is féidir ionstraimí airgeadais agus ráthaíochtaí buiséadacha a bheith fiúntach chun an éifeacht a bhíonn ag cistí de chuid an Aontais a iolrú nuair a chomhthiomsaítear na cistí sin agus cistí eile agus nuair a bhíonn éifeacht ghiarála ag baint leo.' Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012, CELEX:32018R1046/GA"
    Definition méid an mhaoinithe in-aisíoctha a chuirtear ar fáil d’fhaighteoirí deiridh incháilithe roinnte ar mhéid na ranníocaíochta ón Aontas Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012, CELEX:32018R1046/GA"
    Hebelwirkung
    de
    Definition Quotient aus dem erstattungsfähigen Finanzbetrag für förderfähige Endempfänger und dem Betrag des Unionsbeitrags Reference "Verordnung (EU, Euratom) 2018/1046 des Europäischen Parlaments und des Rates vom 18. Juli 2018 über die Haushaltsordnung für den Gesamthaushaltsplan der Union, Art.2 Nr.38"
    Comment "Legaldefinition speziell für die Zwecke der Haushaltsordnung.Hebelwirkung im Kontext von Finanzierungen und Investitionen: IATE:762926 "
    leverage effect
    en
    Definition amount of reimbursable financing provided to eligible final recipients divided by the amount of the Union contribution Reference "Regulation (EU, Euratom) 2018/1046 on the financial rules applicable to the general budget of the Union, Article 2(38), CELEX:32018R1046"
    Comment "Specific definition for the purposes of the Financial Regulation.Not to be confused with the meaning of the term in the financing and investment context, as described in [ IATE:762926 ]."
    effet de levier
    fr
    Definition montant du financement remboursable octroyé aux destinataires finaux éligibles, divisé par le montant de la contribution de l'Union Reference "Règlement (UE, Euratom) 2018/1046 relatif aux règles financières applicables au budget général de l’Union, art. 2, point 38, CELEX:32018R1046/FR"
    Comment "Définition adoptée aux fins du règlement financier.À distinguer de l'""effet de levier"" dans le contexte de l'investissement [ IATE:762926 ]."
  13. INTERNATIONAL RELATIONS|international affairs

    #589564

    IATE #3569414
    giaráil dhéthaobhach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    bilateral leverage
    en
    Definition influence exercised and pressure applied by one state on another with a view to achieving a given objective Reference Council-EN
  16. FINANCE|free movement of capital

    #641793

    IATE #3504175
    maoiniú le giaráil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maoiniúchán giaráilte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    leveraged finance | LF
    en
    Definition funding a company with more debt than would be considered normal for that company or industry Reference "Giddy.org > What is Leveraged Finance? Prof. Ian Giddy, New York University, http://giddy.org/dbs/structured/LevFinarticle.htm [27.1.2010]"
    Comment More-than-normal debt implies that the funding is riskier, and therefore more costly, than normal borrowing. As a result, levered finance is commonly employed to achieve a specific, often temporary, objective: to make an acquisition, to effect a buy-out, to repurchase shares or fund a one-time dividend, or to invest in a self-sustaining cash-generating asset.
    financement à effet de levier
    fr
  17. FINANCE|financing and investment

    #648316

    IATE #3541498
    riosca giarála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'D'fhonn an t‑athbhreithniú a éascú, ba cheart d'institiúidí creidmheasa agus do ghnólachtaí infheistíochta monatóireacht a dhéanamh ar feadh na tréimhse breathnóireachta ar leibhéal an chóimheasa giarála, ar athruithe a thagann ar an leibhéal sin agus ar an riosca giarála mar chuid den phróiseas inmheánach measúnaithe ar leordhóthanacht caipitil (ICAAP).' Reference "Togra le haghaidh Rialacháin maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, CELEX:52011PC0452/GA"
    leverage risk
    en
  18. FINANCE|financing and investment

    #648329

    IATE #3541522
    riosca na giarála iomarcaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Chun críocha mhír 1, tabharfaidh an ÚBE tuarascáil don Choimisiún faoin 31 Nollaig 2016 maidir leis an méid seo a leanas ar a laghad: ... (i) an gcuirfeadh tabhairt isteach an chóimheasa giarála mar cheanglas ar institiúidí srian go bunúsach ar riosca na giarála iomarcaí ar thaobh na n-institiúidí sin agus, dá gcuirfeadh, ar cheart don leibhéal don chóimheas giarála a bheith mar an gcéanna le haghaidh gach cineáil institiúide nó ar cheart dó a bheith difriúil le haghaidh cineálacha éagsúla institiúide agus, sa chás deireanach sin, cad é an calabrú breise a theastódh.' Reference "Togra le haghaidh Rialacháin maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, CELEX:52011PC0452/GA"
    Risiko einer übermäßigen Verschuldung
    de
    risk of excessive leverage | excessive leverage risk
    en
    Definition risk resulting from an institution's vulnerability due to leverage or contingent leverage that may require unintended corrective measures to its business plan, including distressed selling of assets which might result in losses or in valuation adjustments to its remaining assets Reference "Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms, Article 4(1)(94), CELEX:32013R0575"
    risque de levier excessif
    fr
    Definition risque de vulnérabilité d'un établissement, résultant d'un levier ou d'un levier éventuel pouvant nécessiter la prise de mesures correctives non prévues au plan d'entreprise, y compris une vente en urgence d'actifs pouvant se solder par des pertes ou une réévaluation des actifs restants Reference "Règlement (UE) n° 575/2013 concernant les exigences prudentielles applicables aux établissements de crédit et aux entreprises d'investissement (version consolidée du 28.12.2020), article 4, paragraphe 1, point 94"
  19. TRADE|marketing|preparation for market

    #627989

    IATE #1422452
    toisc ghiarála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Rentabilitätsanzeigefaktor | Rentabilitätsquote
    de
    leverage factor | profitability increase factor
    en
    leverage facteur | levier de rentabilité
    fr
    Definition coefficient amplificateur de rentabilité qui se calcule ainsi:passif total résultat net--------------X--------------------------------fonds propres résultat net + intérêts d'emprunts Reference Guide pratique de la franchise,1986,p.24