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212 results

  1. FINANCE|budget · POLITICS|executive power and public service|public administration

    #607186

    IATE #792596
    cúlchiste Reference "Rialachán (AE, Euratom ) Uimh. 966/2012 ó Pharlaimint na h Eorpa agus ón g Comhairle maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais"
    ga
    Context """Gan dochar d'Airteagal 14, ní fhéadfar leithreasaí a cuireadh i gcúlchiste agus leithreasaí le haghaidh caiteachais foirne a thabhairt anonn.""" Reference "Rialachán (AE, Euratom ) Uimh. 966/2012 ó Pharlaimint na h Eorpa agus ón g Comhairle maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais"
    Reserve
    de
    Definition (Haushalts)mittel, die für einen möglichen künftigen Verwendungszweck vorgehalten werden Reference Council-DE
    reserve
    en
    Definition appropriation or a part thereof not apportioned but set aside for possible future use Reference 'reserve', in ed. Cooper, W. W. and Ijiri, Y., Kohler's Dictionary for Accountants (sixth edition), Prentice-Hall, 1983, p. 432
    Comment "Not to be confused with 'reserves' as used in the context of business accounting [ IATE:3520195 ]"
    réserve
    fr
    Definition crédits ou partie de ceux-ci non ventilés, qui sont mis de côté pour être éventuellement utilisés à l'avenir Reference Conseil-FR
    Comment "Ne pas confondre avec le terme utilisé dans le contexte de la comptabilité des entreprises [IATE:3520195]"
  2. BUSINESS AND COMPETITION|accounting · FINANCE|budget

    #682543

    IATE #3520195
    cúlchiste Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... is féidir a chur de cheangal ar chuideachtaí áirithe, mar a chinnfidh na Ballstáit, na scaireanna a fuarthas a chur ar ceal ar an gcoinníoll go ndéantar méid comhionann le luach ainmniúil na scaireanna a cuireadh ar ceal a áireamh i gcúlchiste nach féidir a scaipeadh ar na scairshealbhóirí, seachas i gcás laghdú sa chaipiteal suibscríofa; ní fhéadfar an cúlchiste sin a úsáid ach amháin chun críocha an caipiteal suibscríofa a mhéadú trí chaipitliú cúlchistí...' Reference "Treoir (AE) 2017/1132 maidir le gnéithe áirithe de dhlí na gcuideachtaí, CELEX:32017L1132/GA"
    Rücklage
    de
    Definition Teil des Eigenkapitals eines Unternehmens, das aus einbehaltenen Gewinnen besteht und der finanziellen Stärkung des Unternehmens dient Reference "Council-DE, vgl. Homepage von steuerlex.24, Rechnungswesen-Lexikon (6.1.2020) und Rechnungswesen-Portal.de (6.1.2020)"
    Comment "nicht zu verwechseln mit Rückstellung IATE:3520118"
    reserve
    en
    Definition funds segregated by a company to cover future liabilities, claims, obligations or uncertainties Reference 'reserves', in Banks, E., The Palgrave Macmillan Dictionary of Finance, Investment and Banking, 2010, p. 435
    Comment "Reserves generally arise from retained profit or from the issue of share capital at more than its nominal value. 1 Reserves are distinct from 'provisions', as they are not intended to meet any specific liability already known to exist. 2 Not to be confused with 'reserves' as used in government budgets."
    réserve
    fr
    Definition montant affecté à une fin générale ou particulière, prélevé sur les bénéfices générés par une entreprise qui n'ont pas été distribués Reference "Conseil-FR, d'après - le dictionnaire de la comptabilité et de la gestion financière, Louis Ménard, 2e édition, 2004 - RÉSERVES, comptabilité (27.11.2019) , Universalis.edu"
    Comment "Contrairement à la provision [IATE:3520118], la réserve n'a pas pour objet de couvrir un passif spécifique, un risque éventuel ou une diminution de valeur attendue d’actifs connus à la date de clôture du bilan.* Ne pas confondre avec les réserves constituées par les pouvoirs publics dans le cadre de leur budget [>>>>>>>>>>>>>IATE:792596]>>>>>>>>>>>>>><;<;<;>"
  3. SCIENCE|natural and applied sciences · INDUSTRY|mechanical engineering

    #625220

    IATE #1346126
    cúltaca Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Reserve | Ersatz
    de
    backup
    en
    Definition an item kept available to replace an item which fails to perform satisfactorily Reference Multilingual Aeronautical Dictionary(AGARD,1980)
    remplacement
    fr
  4. TRADE|international trade|international trade|primary product|raw material

    #687897

    IATE #3639080
    cúltaisce Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Definition na tarluithe mianraí uile a bhfuil inmharthanach ón taobh eacnamaíoch iad a eastóscadh Reference "Togra le haghaidh Rialachán lena mbunaítear creat chun soláthar slán inbhuanaithe amhábhar criticiúil a áirithiú agus lena leasaítear Rialacháin (AE) 168/2013, (AE) 2018/858, 2018/1724 agus (AE) 2019/1020, CELEX:52023PC0160/GA"
    Comment <<<_not_supplied_>>>
    reserve
    en
    Definition "any mineral occurrence that is economically viable to extract in a particular market context" Reference "COM-Terminology Coordination and COM-CS, based on: Regulation (EU) 2024/1252 establishing a framework for ensuring a secure and sustainable supply of critical raw materials"
  8. INDUSTRY|chemistry

    #643721

    IATE #3517036
    acmhainneacht mhaolánaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cúltaca aigéadach/alcaileach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    comhábhar maolánaithe aigéadach/alcaileach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Potenzial zur Veränderung der Azidität/Alkalinität | Pufferungsvermögen | Pufferkapazität | Pufferfähigkeit | Puffervermögen
    de
    Definition Menge an Säure oder Base, die von einem Puffer ohne wesentliche Änderung des pH-Werts abgefangen werden kann Reference "Wikipedia, s. v. „Pufferkapazität“, https://de.wikipedia.org/wiki/Pufferkapazit%C3%A4t (22.6.2017)"
    acid/alkali reserve | acid/alkaline reserve | buffer capacity | buffering capacity
    en
    Definition quantitative measure of the resistance of a buffer solution to pH changes Reference "COM-EN based on: ChemBuddy > Buffer capacity definition and formula derivation, http://www.chembuddy.com/?left=pH-calculation&right=pH-buffer-capacity [25.2.2010]"
    pouvoir tampon
    fr
  9. TRADE|distributive trades|distributive trades · ENERGY|energy policy · ENERGY|electrical and nuclear industries|electrical industry · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations

    #653942

    IATE #3565176
    cúltaca cumhachta gníomhaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wirkleistungsreserve
    de
    Definition für die Aufrechterhaltung der Frequenz verfügbare Ausgleichsreserven Reference "Verordnung (EU) 2017/1485 der Kommission vom 2. August 2017 zur Festlegung einer Leitlinie für den Übertragungsnetzbetrieb, Artikel 3(2)(16), CELEX:32017R1485/DE"
    active power reserve
    en
    Definition active power which is available for maintaining the frequency Reference "European Network of Transmission System Operators for Electricity (ENTSO-E), Glossary > active power reserve. https://emr.entsoe.eu/glossary/bin/view/CustomizationsCode/Term?termID=c7449eae-1ef8-4b0c-ad1e-1846c3d95c4e&cid=107 [31.3.2016]"
    Comment "See also: active power [ IATE:1372761 ]"
  11. AGRICULTURE, FORESTRY AND FISHERIES|agricultural policy|common agricultural policy · EUROPEAN UNION|EU finance|EU budget

    #663768

    IATE #3590442
    cúlchiste talmhaíochta Reference "Togra le haghaidh Rialachán maidir leis an gcomhbheartas talmhaíochta a mhaoiniú, a bhainistiú agus faireachán a dhéanamh air"
    ga
    Context 'Cuirfear cúlchiste talmhaíochta nua ar bun sa CERT le maoiniú a dhéanamh ar thacaíocht bhreise d’earnáil na talmhaíochta.' Reference "Togra le haghaidh Rialachán maidir leis an gcomhbheartas talmhaíochta a mhaoiniú, a bhainistiú agus faireachán a dhéanamh air"
    Definition cúlchiste chun tacaíocht bhreise a chur ar fáil don earnáil talmhaíochta chun an margadh a bhainistiú nó a chobhsú nó i gcás géarchéimeanna a dhéanfaidh difear don táirgeacht talmhaíochta nó dáileadh talmhaíochta Reference Comhairle-GA
    Agrarreserve
    de
    Definition Reserve, durch die eine zusätzliche Unterstützung für den Agrarsektor zu Zwecken der Marktverwaltung oder -stabilisierung oder für den Fall von Krisen, die sich auf die landwirtschaftliche Erzeugung oder Vermarktung auswirken, bereitgestellt werden soll Reference "Vorschlag für eine Verordnung des Europäischen Parlaments und des Rates über die Finanzierung, Verwaltung und Überwachung der Gemeinsamen Agrarpolitik, Artikel 14 Absatz 1"
    Comment "Die Reserve soll im Rahmen der reformierten GAP (2021-2027) die Reserve für Krisen im Agrarsektor ersetzen, die 2013 für die GAP 2014-2020 eingerichtet wurde."
    agricultural reserve
    en
    Definition "proposed reserve intended to provide additional support under the 2021-2027 MFF for the agricultural sector for the purpose of market management or stabilisation or in the case of crises affecting agricultural production or distribution" Reference "Council-EN, based on the proposal for a Regulation on the financing, management and monitoring of the common agricultural policy "
    Comment "In the CAP for 2021-2027, this fund is intended to replace the 'reserve for crises in the agricultural sector' (also referred to as the 'agricultural crisis reserve') established in 2013 for the 2014-2020 CAP."
    réserve agricole
    fr
    Definition "réserve qu'il est proposé de constituer au sein du FEAGA (dans le cadre financier pluriannuel 2021-2027) en vue de financer une aide supplémentaire pour le secteur agricole aux fins de la gestion ou de la stabilisation des marchés ou en cas de crises affectant la production ou la distribution agricole" Reference "Conseil-FR, d'après la proposition de règlement relatif au financement, à la gestion et au suivi de la politique agricole commune et abrogeant le règlement (UE) nº 1306/2013"
    Comment "Dans le cadre de la PAC 2021-2027, cette réverve devrait remplacer la réserve de crise dans le secteur agricole (ou réserve de crise agricole) qui a été créée dans le cadre de la PAC 2014-2020."
  12. TRADE|marketing|preparation for market · FINANCE

    #626415

    IATE #1364569
    aistriú ó chuntais soláthairtí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Auflösung von Rückstellungen und Wertberichtigungen | Erträge aus der Auflösung von Rückstellungen und Wertberichtigungen
    de
    release of provisions for contingencies and depreciation | allocation from provisions and reserves for doubtful accounts | release of previous year's provisions | release of previous year's provisions for possible losses | release of provisions | transfer from provisions | transfer from provision accounts
    en
    virements des comptes de provisions
    fr
  16. SOCIAL QUESTIONS|migration

    #641604

    IATE #3502973
    an díorma um idirghabháil tearmainn Reference "Rialachán (AE) Uimh. 439/2010 lena mbunaítear Oifig Eorpach Tacaíochta do Chúrsaí Tearmainn, CELEX:32010R0439 ;"
    ga
    Context 'Ar thogra ón Stiúrthóir Feidhmiúcháin, cinnfidh an Bord Bainistíochta, trí thromlach trí cheathrú dá chomhaltaí a mbeidh cearta vótála acu, próifílí agus líon iomlán na saineolaithe a chuirfear ar fáil do na foirne tacaíochta do chúrsaí tearmainn (An Díorma um Idirghabháil Tearmainn). ' Reference "Airteagal 15 de Rialachán (AE) Uimh. 439/2010 lena mbunaítear Oifig Eorpach Tacaíochta do Chúrsaí Tearmainn, CELEX:32010R0439 ;"
    Asyl-Einsatzpool
    de
    Definition "aus Experten der Mitgliedstaaten bestehende Reserve, aus der das EASO IATE:3500930 bei Bedarf Teams zur Unterstützung von Mitgliedstaaten, die einem besonderen Migrationsdruck ausgesetzt sind (sog. Asyl-Unterstützungsteams IATE:3502984 ), zusammenstellen kann" Reference "Council-DE nach Verordnung (EU) Nr. 439/2010 zur Einrichtung eines Europäischen Unterstützungsbüros für Asylfragen, Art.15 CELEX:32010R0439/DE"
    asylum reserve pool | asylum intervention pool
    en
    Definition reserve of experts to be placed annually by Member States at the disposal of the EU agency tasked with asylum matters Reference "CENTERM based on: Regulation (EU) No 439/2010 establishing a European Asylum Support Office, CELEX:32010R0439/EN [14.12.2016]"
    Comment "Where necessary experts from this pool may assist an 'asylum support team' [ IATE:3502984 ]."
    réserve «asile» | réserve d'experts en matière d'asile | réserve d’intervention «asile»
    fr
    Definition "réserve constituée d'au moins 500 experts issus des États membres de l'UE, chargés des questions liées à l'asile" Reference "Conseil-FR, d'après le considérant 28 du règlement (UE) 2021/2303 relatif à l’Agence de l’Union européenne pour l’asile"
    Comment "Voi aussi: équipe d'appui «asile»"
  17. ENERGY|electrical and nuclear industries|electrical industry · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations

    #651305

    IATE #3552513
    cúltaca athbhunaithe minicíochta uathoibríoch Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    CAM uathoibríoch Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    automatische FRR
    de
    Definition FRR, die mithilfe eines automatischen Reglers aktiviert werden können Reference "Verordnung (EU) 2017/1485 der Kommission vom 2. August 2017 zur Festlegung einer Leitlinie für den Übertragungsnetzbetrieb, Artikel 3(2)(99), CELEX:32017R1485/DE"
    automatic FRR | automatic frequency restoration reserve
    en
    Definition FRR that can be activated by an automatic control device Reference Network Code on Load-Frequency Control and Reserves
  18. BUSINESS AND COMPETITION|business organisation|business activity · BUSINESS AND COMPETITION|accounting|accounting

    #629626

    IATE #1487641
    soláthar in aghaidh fiach amhrasach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wertberichtigung für zweifelhafte Forderungen | Wertberichtigung für dubiose Forderungen
    de
    Definition "Korrekturposten auf der Passivseite der Handelsbilanz eines Unternehmens, der mit einem Ausfallrisiko behaftete (""zweifelhafte"", ""dubiose"") Forderungen abdeckt" Reference "Council-DE vgl. Rechnungswesen-Portal.de https://www.rechnungswesen-portal.de/Fachinfo/Umlaufvermoegen/Bewertung-von-Forderungen-aus-Lieferungen-und-Leistungen.html (14.9.18)"
    Comment "XREF: zweifelhafte Forderung IATE:1239458 im Bankwesen: Wertberichtigung für Kreditausfälle IATE:3573070"
    provisions for doubtful debts | allowance for doubtful debts | allowance for doubtful accounts | provision for bad debts | bad debt reserve | bad debt provision | reserve for bad debts | provision for doubtful debts | reserve for doubtful debts
    en
    Definition deduction from the 'debtors' (or 'accounts receivable') figure in the current assets section of a company's balance sheet to reflect the business's estimate of the likely percentage of its debtors that may go bad Reference Council-EN based on Cox, D. and Fardon, M., Accounting: the basics of financial and management accounting (Osborne Books, 1998), p. 55
    Comment "For the equivalent concept in banking to account for loans that may go bad, see (loan) loss allowance [ IATE:3573070 ]"
    provision pour dépréciation des comptes de tiers | provision pour créances douteuses | provision pour créances irrécouvrables | provision pour dépréciation des créances
    fr
    Definition compte de contrepartie où figurent les sommes que l'entité estime ne pas pouvoir recouvrer de ses clients et autres créances Reference Dictionnaire de la comptabilité et de la gestion financière, Louis Ménard, FCA et collaborateurs, 2e édition, Montréal, 2004 [25.1.2018]
    Comment "Pour le concept équivalent dans la comptabilité bancaire, voir correction de valeur pour pertes (attendues) [ IATE:3573070 ]"
  19. ENVIRONMENT

    #670303

    IATE #45377
    comarclann bhitheolaíoch Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Biologisches Schutzgebiet
    de
    biological reserve
    en
    Definition 1.An area of land and/or of water designated as having protected status for purposes of preserving certain biological features. Reserves are managed primarily to safeguard these features and provide opportunities for research into the problems underlying the management of natural sites and of vegetation and animal populations. Regulations are normally imposed controlling public access and disturbance. Reference 1.GOOD;
    réserve biologique
    fr
  20. ENVIRONMENT

    #670314

    IATE #45394
    comarclann bithsféir Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Biosphärenreservat
    de
    biosphere reserve
    en
    Definition 1.Protected land and coastal areas that are approved under the Man and Biosphere programme (MAB) in conjunction with the Convention on International Trade in Endangered Species (CITES). Each reserve has to have an ecosystem that is recognized for its diversity and usefulness as a conservation unit. The reserves have at least one core area where there can be no interference with the natural ecosystem. A transition zone surrounds this and within it scientific research is allowed. Beyond this is a buffer zone which protects the whole reserve from agricultural, industrial and urban development. Biosphere reserves and buffer zones were regarded as examples of a new generation of conservation techniques. Reference 1.WRIGHT;
    réserve de biosphère
    fr