Gaois

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34 results

  1. BUSINESS AND COMPETITION|accounting|accounting

    #629622

    IATE #1487589
    féichiúnaithe trádála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kunden
    de
    trade debtors | accounts receivable | trade accounts receivable
    en
    Definition amounts owing to a business from customers for invoiced amounts Reference "'trade receivables (accounts receivable; trade debtors)'. A Dictionary of Accounting (5 ed.), Jonathan Law, Oxford University Press, 2016, http://www.oxfordreference.com/view/10.1093/acref/9780198743514.001.0001/acref-9780198743514-e-5212?rskey=sz0Awn&result=1 [26.11.2018]"
    Comment Trade receivables are classed as current assets on the balance sheet, but distinguished from prepayments and other non-trade debtors. A provision for bad debts is often shown against the trade receivables balance in line with the prudence concept. This provision is based on the company’s past history of bad debts and its current expectations. A general provision is often based on a percentage of the total credit sales, for example 2% of credit sales made during the period.
    clients
    fr
    Definition compte de tiers qui est débité du montant des factures de ventes de biens ou de prestations de services, et crédité lors des règlements reçus des clients Reference SEC:La Revue fiduciaire,n°770 & 798,1993
  2. TRADE|marketing|preparation for market

    #558950

    IATE #1487593
    féichiúnaithe trádála - iarmhéideanna creidmheasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    trade debtors-credit balances
    en
    clients créditeurs
    fr
    Definition compte de tiers qui enregistre à son crédit toutes les dettes de l'entreprise nées aux profits de clients: rabais, remises, ristournes accordés, avances et acomptes reçus sur commandes (avant facturation),avoirs sur factures déjà réglées, etc Reference d'après Mémento pratique Francis Lefèbvre,1993
  3. FINANCE|financial institutions and credit

    #640198

    IATE #2244838
    grád féichiúnaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'institiúidí a bhfuil punanna acu atá comhchruinnithe i ndeighleog mhargaidh ar leith agus i raon riosca mainneachtana ar leith, beidh a ndóthain grád féichiúnaí acu laistigh den raon sin le nach mbeidh an iomarca féichiúnaithe comhchruinnithe in aon ghrád ar leith. I gcás comhchruinnithe suntasacha inaon ghrád amháin, tabharfar fianaise eimpíreach dhiongbháilte go gcumhdaíonn an grád féichiúnaí banda réasúnta caol PD agus go bhfuil riosca mainneachtana gach féichiúnaí sa ghrád sin laistigh den bhanda sin' Reference "Togra le haghaidh Rialacháin ó Pharlaimint na hEorpa agus ón gComhairle maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, CELEX:52011PC0452/GA"
    Schuldnerklasse
    de
    Definition Risikokategorie innerhalb der Schuldner-Ratingskala des Ratingsystems, der Schuldner auf der Grundlage einer spezifizierten und abgegrenzten Menge von Ratingkriterien zugeordnet werden Reference "Richtlinie 2006/48/EG des Europäischen Parlaments und des Rates vom 14. Juni 2006 über die Aufnahme und Ausübung der Tätigkeit der Kreditinstitute (Neufassung) CELEX:32006L0048/DE"
    obligor grade
    en
    Definition risk category within a rating system's obligor rating scale, to which obligors are assigned on the basis of a specified and distinct set of rating criteria, from which estimates of PD are derived Reference "Directive 2006/48/EC of the European Parliament and of the Council relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) , CELEX:32006L0048/EN"
    Comment "A credit institution shall document the relationship between obligor grades in terms of the level of default risk each grade implies and the criteria used to distinguish that level of default risk. Directive 2006/48/EC of the European Parliament and of the Council relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) , CELEX:32006L0048/EN See also: - obligor [ IATE:924008 ] - obligor rating scale [ IATE:2244912 ]"
    échelon de débiteurs
    fr
    Definition catégorie de risques à laquelle certains débiteurs sont affectés, dans le cadre d'une échelle de notation des débiteurs incluse dans un système de notation, sur la base d'un ensemble précis et distinct de critères de notation à partir desquels les estimations de la probabilité de défaut (PD) sont établies Reference "Directive 2006/48/CE concernant l'accès à l'activité des établissements de crédit et son exercice (refonte), JO L 177 du 30.6.2006, CELEX:32006L0048/FR"
  7. AGRICULTURE, FORESTRY AND FISHERIES|agricultural policy|common agricultural policy · EUROPEAN UNION|EU finance|EU expenditure

    #660472

    IATE #3579564
    mórleabhar na bhféichiúnaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfar na méideanna comhfhreagracha a thaifeadadh, tráth a ndéanfar an t-iarratas ar aisghabháil, i mórleabhar na bhféichiúnaithe atá ag an ngníomhaireacht íocaíochta.' Reference "Rialachán (AE) Uimh. 1306/2013 maidir leis an gcomhbheartas talmhaíochta a mhaoiniú, a bhainistiú agus faireachán a dhéanamh air agus lena n-aisghairtear Rialacháin (CEE) Uimh. 352/78, (CE) Uimh. 165/94, (CE) Uimh. 2799/98, (CE) Uimh. 814/2000, (CE) Uimh. 1290/2005 agus (CE) Uimh. 485/2008 ón gComhairle, CELEX:32013R1306/GA"
    debtors' ledger
    en
    Definition "list of debts due to the Community under the CAP, established by Member States' paying agencies 1 1paying agency [ IATE:1078260 ]" Reference "COM-EN, based on: Special Report No 3/2004 on recovery of irregular payments under the Common Agricultural Policy together with the Commission’s replies, CELEX:52004SA0003/EN"