Gaois

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3 results

  1. FINANCE|financial institutions and credit · FINANCE|financing and investment
    cuntas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tá taifeadadh na n-urrús i bhfoirm cuntais reatha ina chéim thábhachtach d’fhonn éifeachtúlacht na socraíochta a mhéadú agus d’fhonn sláine eisiúna urrús a áirithiú, go háirithe i gcomhthéacs ina bhfuil castacht na modhanna sealbhaithe agus aistrithe ag dul i méid i gcónaí. Ar mhaithe le sábháilteacht, déantar foráil sa Rialachán seo i gcomhair taifeadadh i bhfoirm cuntais reatha a dhéanamh ar gach urrús inaistrithe a ligtear isteach chun a dtrádála nó atá á dtrádáil ar ionaid trádála arna rialú le Treoir 2014/65/AE ó Pharlaimint na hЕorpa agus ón gComhairle (7) agus le Rialachán (AE) Uimh. 600/2014 ó Pharlaimint na hЕorpa agus ón gComhairle (8). Níor cheart go bhforchuirfí modh amháin ar leith don taifeadadh tosaigh i gcuntais reatha leis an Rialachán seo inar cheart go mbeadh an taifeadadh sin i bhfoirm díluailithe nó trí dhí-ábharú láithreach.' Reference "Rialachán (AE) Uimh. 909/2014 maidir le socraíocht urrús san Aontas Eorpach a fheabhsú agus maidir le taisclanna lárnacha urrús agus lena leasaítear Treoir 98/26/CE agus Treoir 2014/65/AE agus Rialachán (AE) Uimh. 236/2012, CELEX:32014R0909/GA"
    Bucheintrag | Buchung | Verbuchung
    de
    Definition elektronische Verbuchung von Wertrechten durch Finanzinstitute Reference Council-DE
    Comment "i.d.R. bei der Girosammelverwahrung IATE:899822 von Wertpapieren angewendet"
    book entry
    en
    Definition electronic record of ownership of securities in the books of the financial institutions Reference "CENTERM - based on European Central Bank's Glossary. www.ecb.europa.eu>Glossary>All glossary entries>B>book-entry system, https://www.ecb.europa.eu/home/glossary/html/glossb.en.html [28.01.2014]"
    Comment """book entry"" has a slightly different meaning in the field of accounting and payments and in the field of securities. See also ""book entry transaction"" at ECB Glossary"
    inscription comptable | passation d'écritures | inscription en compte
    fr
    Definition transfert de titres et autres actifs financiers sans mouvement physique de supports papier ou de certificats (par voie électronique par exemple) Reference "BRI; Principes pour les infrastructures de marchés financiers; avril 2012; http://www.bis.org/publ/cpss101_fr.pdf [30.1.2014]"
    Comment Appelé aussi gestion dématérialisée
  2. TRADE|marketing|preparation for market
    leasú trí fhorscríobh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Überschreiben einer Buchung
    de
    Definition Änderung einer Buchung, so daß die ursprüngliche Fassung unleserlich wird. Solche Änderungen sind entweder durch Gesetz oder durch die Grundsätze ordnungsmäßiger Buchführung verboten Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    amendment by alteration
    en
    Definition the changing of figures or text by writing over the original entry thereby rendering the original entry illegible Reference Internat.Account.Lex.,UEC-Group Accounts
    surcharge d'une écriture
    fr
    Definition modification d'une écriture comptable qui devient illisible du fait de la modification Reference Internat.Accounting Lex.,UEC-Comptes de groupe