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86 results

  1. EUROPEAN UNION|EU institutions and European civil service|institutional structure · EUROPEAN UNION|EU institutions and European civil service|EU institution|Council of the European Union · INTERNATIONAL RELATIONS|cooperation policy

    #648106

    IATE #3540843
    an Mheitheal ad hoc um Ionstraimí Airgeadais CGB Reference Comhairle-GA
    ga
    "Ad-hoc-Gruppe ""Finanzierungsinstrumente im JI-Bereich"""
    de
    Comment Die Gruppe wurde ursprünglich 2012 eingesetzt, bestand bis 2014, wurde 2018 erneut ins Leben gerufen und bestand bis 2021.Mandat: Ratsdokument ST 9983/18 (EN)
    Ad hoc Working Party on JHA Financial Instruments | Ad hoc Working Party on the Multiannual Financial Framework for 2012-2020 in the field of JHA | Ad Hoc Group JHA financial instruments | MFF JHA Working Party | JHA Counsellors on Financial Instruments
    en
    Comment "Was initially created in 2012; ceased to exist in 2014; recreated in 2018; once again ceased to exist in 2021.For explanations about the mandate of this WP, see ST 9983/18.See also: ad hoc Working Party on MFF [ IATE:3577854 ], which will deal with the horizontal and financial issues linked to the MFF"
    "groupe ad hoc ""Instruments financiers JAI"""
    fr
    Definition groupe participant aux travaux préparatoires du Conseil en ce qui concerne les instruments financiers JAI Reference Inventaire des groupes et comités participant aux travaux préparatoires du Conseil (E.29), version de juillet 2018
    Comment "Ce groupe, initialement créé en 2012, a cessé d'exister en 2014 avant d'être recréé en 2018. Il a à nouveau cessé d'exister en 2021.Voir aussi groupe ad hoc sur le cadre financier pluriannuel (CFP) 2021-2027 [ IATE:3577854 ]"
  2. EDUCATION AND COMMUNICATIONS|communications · TRANSPORT · TRANSPORT|land transport|land transport

    #553655

    IATE #1346262
    uirlisí caocheitilte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Blindflugsinstrumente
    de
    blind flying instruments
    en
    Definition instrument specifically designed to supply a pilot with information sufficient for him to fly an aircraft using instruments only Reference Multilingual Aeronautical Dictionary(AGARD,1980)
    instrumentation pour le vol sans visibilité
    fr
  3. POLITICS|politics and public safety|public safety · TRANSPORT|transport policy

    #630255

    IATE #1530262
    alcólaiméadar Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    anáileadán Reference 'anáileadán'. Hussey, M. Fréamh an Eolais. Coiscéim, Baile Átha Cliath, 2011. ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tugadh ar an duine sin séideadh isteach san anáileadán, agus toradh diúltach a bhí ar an tástáil sin.' Reference "'Tuarascáil Bhliantúil 2017,' Coimisiún Ombudsman an Gharda Síochána, https://www.gardaombudsman.ie/news-room/archive/gsocs-2017-annual-report-has-been-published/gsoc-tuarascail-bhliantuil-2017/?download=file&file=2712 [20.5.2019]"
    Definition feiste chun tiománaí a thástáil a bhfuil amhras ag garda go bhfuil an iomarca ólta aige Reference 'anáileadán'. Hussey, M. Fréamh an Eolais. Coiscéim, Baile Átha Cliath, 2011.
    Intoximeter | Alkoholtester | Atemalkohol-Messgerät
    de
    Definition Gerät zur Bestimmung des Blutalkoholgehalts über die ausgeatmete Luft Reference Mehrsprachiges Glossar für den Katastrophenschutz 1990, Arbeitsgruppe Europäische Kommission/Mitgliedstaaten
    breath-alcohol testing device | breath testing device | breath-alcohol testing instrument | breath alcohol measurement device | breath tester | breath testing devices | breath-alcohol testing instruments | breath alcohol measurement devices | breath testers | breath-alcohol analysis instrument | breath-test instrument | breathalyser | breathalyzer | intoximeter | alcometer
    en
    Definition device to determine the amount of alcohol in the system of a person based on an air sample (breath exhaled) given by that person Reference COM-Terminology Coordination
    Comment device may be handheld, portable or non-portable
    éthylotest | éthylomètre | alcootest
    fr
    Definition appareil qui sert à mesurer le taux d'alcool dans l'air expiré Reference "Conseil-FR, d'après FranceTerme (JORF du 21.10.2004) > Éthylotest (8.9.2022)"
  5. FINANCE

    #647985

    IATE #3540432
    ionstraimí a ghlaoch, a fhuascailt, nó a athcheannach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ní fhéadfar na hionstraimí a ghlaoch, a fhuascailt nó a athcheannach ach amháin i gcás ina gcomhlíontar na coinníollacha atá leagtha síos in Airteagal 77, agus tráth nach túisce ná cúig bliana tar éis na heisiúna ach amháin i gcás ina gcomhlíontar na coinníollacha atá leagtha síos in Airteagal 78(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"
    call, redeem or repurchase instruments | instruments may be called, redeemed or repurchased, instrument may be called, redeemed or repurchased, call, redeem or repurchase an instrument
    en
  6. BUSINESS AND COMPETITION|accounting

    #644214

    IATE #3519313
    aicmiú ionstraimí airgeadais – forálacha socraíochta teagmhasacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einstufung von Finanzinstrumenten — Bedingte Erfüllungsvereinbarungen
    de
    Definition Kategorisierung von Verträgen, die gleichzeitig bei dem einen Unternehmen zu einem oder mehreren finanziellen Vermögenswerten und bei dem anderen Unternehmen zu einer oder mehreren finanziellen Verbindlichkeiten oder einem oder mehreren Eigenkapitalinstrumenten führen und die Unternehmen zur Lieferung von flüssigen Mitteln oder anderen Vermögenswerten oder zu einer anderen als finanzielle Verbindlichkeit einzustufenden Erfüllung verpflichten, die vom Eintreten oder Nichteintreten ungewisser künftiger Ereignisse (oder dem Ausgang ungewisser Umstände), die außerhalb der Kontrolle sowohl des Emittenten als auch des Inhabers des Instruments liegen, abhängig sind Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 32.11, IAS 32.25, CELEX:32008R1126/DE"
    classification of financial instruments – contingent settlement provisions
    en
  11. FINANCE · FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|business organisation

    #604165

    IATE #758764
    babhtáil fiachais ar chothromas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Schuldenswap | Umwandlung von Verbindlichkeiten in Eigenkapital | Debt-Equity-Swap | DES
    de
    Definition vertragliche Vereinbarung, bei der Forderungen gegenüber einem Schuldner zweifelhafter Bonität in Beteiligungen umgewandelt werden Reference "Wirtschaftslexikon24.com http://www.wirtschaftslexikon24.com/d/debt-equity-swap-des/debt-equity-swap-des.htm [12.5.2015]"
    Comment "begriffliche Verknüpfung aus ""Distressed Debt"" (Forderungen mit hoher Wahrscheinlichkeit eines Zahlungsausfalls) und ""Equity"" (Beteiligung oder eigenkapitalähnliche Beteiligung an einem Unternehmen). In Verbindung mit ""Swap"": Wechsel von Forderungen mit hoher Wahrscheinlichheit eines Zahlungsausfalls in Beteiligungen an einem Unternehmen[Quelle: ""Der Debt-Equity-Swap in der Insolvenz"", M. Fornoff, http://www.uni-hamburg.de/fachbereiche-einrichtungen/handelsrecht/htm_/TPFornoff.pdf (12.5.2015)]XREF: Schuldenkapitalisierung IATE:767897 (im Bereich Zusammenarbeit)DIV: hym 25/8/2003;UPD: hm, 25.7.13; do, 12.5.2015"
    debt-to-equity swap | debt/equity swap | debt for equity swap | debt equity swap | equity debt swap | DES | debt to equity conversion | debt for equity conversion | debt equity conversion | equity debt conversion | conversion of debt into equity | conversion of debt instruments to shares | conversion of debt to equity
    en
    Definition in the context of corporate debt, when a creditor exchanges a loan to a company for a stake in that company's capital Reference "Financial Times > Lexicon, debt for equity swap, http://lexicon.ft.com/Term?term=debt-for-equity-swap [9.4.2015]"
    Comment "Also used in the context of sovereign debt, when a creditor exchanges its loan to a country for an investment in one of that country's companies.See also IATE:767897 for ""conversion of debt into equity"" in relation to cooperation policy."
    échange de créances contre des actifs | conversion de dette en actifs | prise de participation | conversion des créances en actions | conversion de créances en actions | échange de créances contre des participations | conversion de créances en capital | conversion d'instruments de dette en actions | conversion de dettes en fonds propres
    fr
    Definition 1. situation dans laquelle un créancier de la société va devenir actionnaire de cette dernière par la conversion de la créance qu’il détient à l’encontre de la société en un titre de capital, (...) la situation la plus fréquente étant toutefois quand la société se retrouve confrontée à des difficultés financières. L’opération peut en effet être proposée par la société elle-même qui doit faire face à une dette financière importante et cette conversion est une alternative à la remise de dette. Cela va lui permettre de réduire son endettement et de renforcer ses fonds propres. 2. cession de créances bancaires détenues sur des agents d'un pays, qui se fait en monnaie nationale et dont le produit sert obligatoirement à l'achat d'actifs dans ce même pays. Reference "1. La conversion de créances en capital, Fargues Marion, Université Paris II Panthéon- Assas, Sous la direction de Monsieur le Professeur Michel Germain Mai 2011, http://www.lepetitjuriste.fr/wp-content/uploads/2011/10/La%20conversion%20de%20cr%C3%A9ances%20en%20capital.pdf [30.7.2013] 2. France Terme, http://www.culture.fr/franceterme/result?francetermeSearchTerme=%C3%A9change+de+cr%C3%A9ances+contre+des+actifs&francetermeSearchDomaine=0&francetermeSearchSubmit=rechercher&action=search [29.7.2013]"
  13. FINANCE|free movement of capital|financial market

    #656791

    IATE #3570705
    ionstraimí fiachais Reference "Rialachán (AE) Uimh. 806/2014 lena mbunaítear rialacha aonfhoirmeacha agus nós imeachta aonfhoirmeach maidir le réiteach institiúidí creidmheasa agus gnólachtaí infheistíochta áirithe faoi chuimsiú Sásra Réitigh Aonair agus Ciste Réitigh Aonair agus lena leasaítear Rialachán (AE) Uimh. 1093/2010, CELEX:32014R0806/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Definition bannaí agus cineálacha eile fiachais inaistrithe, ionstraimí lena gcruthaítear nó lena n-aithnítear fiachas, agus ionstraimí lena dtugtar cearta chun ionstraimí fiachais a fháil Reference "Rialachán (AE) Uimh. 806/2014 lena mbunaítear rialacha aonfhoirmeacha agus nós imeachta aonfhoirmeach maidir le réiteach institiúidí creidmheasa agus gnólachtaí infheistíochta áirithe faoi chuimsiú Sásra Réitigh Aonair agus Ciste Réitigh Aonair agus lena leasaítear Rialachán (AE) Uimh. 1093/2010, CELEX:32014R0806/GA"
    Schuldtitel
    de
    Definition Anleihen und andere Formen übertragbarer Schuldtitel, Instrumente, mit denen eine Schuld begründet oder anerkannt wird, und Instrumente, die einen Anspruch auf den Erwerb von Schuldtiteln begründen Reference "Richtlinie 2014/59/EU des Europäischen Parlaments und des Rates vom 15. Mai 2014 zur Festlegung eines Rahmens für die Sanierung und Abwicklung von Kreditinstituten und Wertpapierfirmen und zur Änderung der Richtlinie 82/891/EWG des Rates, der Richtlinien 2001/24/EG, 2002/47/EG, 2004/25/EG, 2005/56/EG, 2007/36/EG, 2011/35/EU, 2012/30/EU und 2013/36/EU sowie der Verordnungen (EU) Nr. 1093/2010 und (EU) Nr. 648/2012 des Europäischen Parlaments und des Rates CELEX:32014L0059/DE"
    debt instruments
    en
    Definition bonds and other forms of transferable debt, instruments creating or acknowledging a debt, and instruments giving rights to acquire the above Reference "Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council, CELEX:32014L0059/EN"
    Comment "See also: debt instrument [ IATE:761216 ]"
  14. BUSINESS AND COMPETITION|accounting

    #644305

    IATE #3519490
    ionstraimí airgeadais díorthacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    derivative financial instruments
    en
    Definition financial instruments, such as financial options, futures and forwards, interest rate swaps and currency swaps, which create rights and obligations that have the effect of transferring between the parties to the instrument one or more of the financial risks inherent in an underlying primary financial instrument Reference "Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, CELEX:32008R1126"
    Comment "Derivative instruments do not result in a transfer of the underlying primary financial instrument on inception of the contract and such a transfer does not necessarily take place on maturity of the contract.Reference: IASCF, Key term list; Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, CELEX:32008R1126"
  15. LAW

    #654149

    IATE #3565719
    ionstraimí idirnáisiúnta chearta an duine a chomhtháthú sa dlí náisiúnta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Umsetzung von Menschenrechtsnormen in nationale Rechtsvorschriften | Umsetzung von Menschenrechtsnormen in nationales Recht
    de
    Definition Umsetzung von internationalen Vorschriften, Standards und Verträgen bezüglich Menschenrechte in den nationalen Gesetzen Reference Council-DE gestützt auf Council-EN
    domestication of human rights laws | domesticating human rights laws | domesticating human rights law | domestication of human rights instruments | domesticating human rights instruments
    en
    Definition integration of international human rights provisions, standards and treaties into a country's national legislation Reference "Council-EN, based on: New tactics in human rights, What does it mean to domesticate international law and why is it important for human rights? https://www.newtactics.org/domesticating-international-human-rights-law/what-does-it-mean-domesticate-international-law-and-why [ 18.6.2015 ]"
    Comment This can be achieved through executive decrees or the adoption of laws and typically starts with the ratification of, or accession to international instruments.
  17. FINANCE · EDUCATION AND COMMUNICATIONS|information technology and data processing

    #655363

    IATE #3568203
    Córas Sonraí Tagartha i ndáil le hIonstraimí Airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'D'fhonn sonraí a bhailiú ar bhealach éifeachtúil agus comhchuibhithe, tá bonneagair nua bailiú sonraí, Córas Sonraí Tagartha i ndáil le hIonstraimí Airgeadais (“CSTIA”) á bhforbairt ag an Údarás Eorpach um Urrúis agus Margaí (“ESMA”) i gcomhar leis na húdaráis inniúla náisiúnta inniúla (ÚINanna). Cumhdófar le CSTIA raon leathan d'ionstraimí airgeadais a thabharfar faoi raon feidhme Rialachán (AE) Uimh. 600/2014 agus déanfar leis fothaí sonraí idir ESMA, ÚINanna agus ionad trádála ar fud an Aontais a nascadh. Ní mór formhór na gcóras TF a bheidh ina mbonn le CSTIA a thógáil as an nua, bunaithe ar pharaiméadair nua.' Reference "Rialachán AE) 2016/1033 lena leasaítear Rialachán (AE) Uimh. 600/2014 maidir le margaí in ionstraimí airgeadais, Rialachán (AE) Uimh. 596/2014 maidir le drochúsáid mhargaidh agus Rialachán (AE) Uimh. 909/2014 maidir le socraíocht urrús san Aontas Eorpach a fheabhsú agus maidir le taisclanna lárnacha urrús, CELEX:32016R1033/GA"
    CSTIA Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'D'fhonn sonraí a bhailiú ar bhealach éifeachtúil agus comhchuibhithe, tá bonneagair nua bailiú sonraí, Córas Sonraí Tagartha i ndáil le hIonstraimí Airgeadais (“CSTIA”) á bhforbairt ag an Údarás Eorpach um Urrúis agus Margaí (“ESMA”) i gcomhar leis na húdaráis inniúla náisiúnta inniúla (ÚINanna).. Cumhdófar le CSTIA raon leathan d'ionstraimí airgeadais a thabharfar faoi raon feidhme Rialachán (AE) Uimh. 600/2014 agus déanfar leis fothaí sonraí idir ESMA, ÚINanna agus ionad trádála ar fud an Aontais a nascadh. Ní mór formhór na gcóras TF a bheidh ina mbonn le CSTIA a thógáil as an nua, bunaithe ar pharaiméadair nua.' Reference "Rialachán AE) 2016/1033 lena leasaítear Rialachán (AE) Uimh. 600/2014 maidir le margaí in ionstraimí airgeadais, Rialachán (AE) Uimh. 596/2014 maidir le drochúsáid mhargaidh agus Rialachán (AE) Uimh. 909/2014 maidir le socraíocht urrús san Aontas Eorpach a fheabhsú agus maidir le taisclanna lárnacha urrús, CELEX:32016R1033/GA"
    Referenzdatensystem für Finanzinstrumente
    de
    Financial Instruments Reference Data System | FIRDS
    en
    Definition "data collection infrastructure established by the European Securities and Markets Authority (ESMA)1, in coperation with the EU competent national authorities (NCAs)2, in order to collect data in an efficient and harmonised manner 1ESMA [ IATE:3504777 ] 2NCA [ IATE:3563716 ]" Reference "'Financial Instruments Reference Data System (FIRDS)', European Union Emmissions Trading Scheme-legal point of view, http://www.emissions-euets.com/internal-electricity-market-glossary/998-financial-instruments-reference-data-system-firds [29.2.2016]"
    Comment "It will need to cover the entire range of financial instruments that are included in the increased scope of MiFID II. In accomplishing this task, FIRDS will necessitate linking of data feeds between ESMA, NCAs and around 300 trading venues across the European Union. The vast majority of the new IT-systems underpinning FIRDS will need to be built from the ground, based on new parameters. Proposal for a Directive of the European Parliament and of the Council amending Directive 2014/65/EU on markets in financial instruments as regards certain dates, CELEX:52016PC0056/EN"
    système de données de référence relatives aux instruments financiers | FIRDS
    fr
    Definition infrastructure de collecte de données développée par l'Autorité européenne des marchés financiers et les autorités nationales compétentes afin de couvrir un large éventail d'instruments financiers et de relier les flux de données entre l'AEMF, les autorités nationales compétentes et les plates-formes de négociation de toute l'Union Reference "COM-FR, d'après directive (UE) 2016/1034 modifiant la directive 2014/65/UE concernant les marchés d'instruments financiers, CELEX:32016L1034/FR"
  19. BUSINESS AND COMPETITION|accounting

    #644375

    IATE #3519634
    ionstraimí airgeadais: aithint agus tomhas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Finanzinstrumente: Ansatz und Bewertung
    de
    financial instruments: recognition and measurement
    en
    Definition title of an international standard dealing with accounting for financial instruments Reference "COM-MT, based on: - Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - International Accounting Standard 39 - Financial Instruments: Recognition and Measurement, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias39_en.pdf [21.11.2017]"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
    Instruments financiers: Comptabilisation et évaluation
    fr
    IAS 39
    mul