Gaois

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7 results

  1. FINANCE|taxation

    #615996

    IATE #930056
    meánráta cánach iarbhír Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    effektiver Durchschnittssteuersatz
    de
    Definition tatsächliches Verhältnis zwischen Steuerbetrag und Bemessungsgrundlage Reference "Gabler Wirtschaftslexikon, http://wirtschaftslexikon.gabler.de/Definition/durchschnittssteuersatz.html (19.5.2016)"
    Comment bezeichnet die Belastung der gesamten Besteuerungsmenge
    average effective tax rate | AETR | effective average tax rate | EATR
    en
    Definition rate measuring the proportion of the value of an investment project which is paid in tax and given by the net present value of the corporation tax generated by the project divided by the present value of the pre-tax profit flowing from the project Reference "Sørensen, P. B., 'Estimating effective tax rates on corporate income', University of Copenhagen, November 2008, http://www.dors.dk/files/media/publikationer/faglige_indlaeg/estimating_effective_tax_rates_on_corporate_income.pdf [8.3.2016]"
    Comment "They measure the tax burden on profitable investment projects, i.e. those earning an above-normal rate of return (due, for instance, to patents, market power, or location rents). AETRs are used to assess tax effects on discrete investment choices, and in particular MNC decisions of whether and where to locate FDI (location decisions).IMF, OECD, UN, World Bank, 'Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment', 15 October 2015, http://www.oecd.org/tax/tax-global/background-document-options-for-low-income-countries-effective-and-efficient-use-of-tax-incentives-for-investment.pdf [8.3.2016]"
    taux d'imposition effectif moyen | TIEM
    fr
    Definition """... le taux d'imposition effectif moyen, qui est tout simplement le ratio de l'impôt total payé par rapport au revenu total par famille.""" Reference "< http://www.statcan.ca/francais/indepth/75-001/archive/2000/pear2000012002s2a04_f.pdf >"
    Comment XREF: taux d'imposition effectif marginal (A338473)
  2. ECONOMICS|economic analysis|statistics

    #635246

    IATE #1709247
    meánráta fáis bliantúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    average annual growth rate | AAGR
    en
    Definition year-on-year growth rate of a phenomenon over a specified period Reference "Eurostat's Concepts and Definitions Database (CODED) > Average annual growth rate, http://ec.europa.eu/eurostat/ramon/nomenclatures/index.cfm?TargetUrl=DSP_GLOSSARY_NOM_DTL_VIEW&StrNom=CODED2&StrLanguageCode=EN&IntKey=22011759&RdoSearch=BEGIN&TxtSearch=average%20annual&CboTheme=&IntCurrentPage=1 [26.6.2012]"
    Comment It describes the rate at which a phenomenon has grown as though it had grown at a steady state (in %).
    TCAM | taux de croissance annuel moyen
    fr
  3. FINANCE|financial institutions and credit

    #654004

    IATE #3565376
    meánráta mainneachtana cás-ualaithe do chalabrúchán Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fallgewichtete durchschnittliche Ausfallquote
    de
    case weighted average default rate for calibration
    en
    Definition EAD weighted average of the annual default rates used in the calibration of the PD (probability of default) models Reference "ANNEX IV -RESULTS SUPERVISORY BENCHMARKING PORTFOLIOS, https://www.eba.europa.eu/documents/10180/997875/Annex+IV+%28Final+Draft+RTS+and+ITS+on+Benchmarking+Exercise%29.pdf/1061c321-a6d8-4da1-a7bd-156315f1c4e0 [15.12.2015]"
    Comment "See also:- exposure at default [ IATE:2248060 ]- probability of default [ IATE:2203079 ]- EAD weighted average default rate for calibration [ IATE:3565372 ]"
  4. FINANCE|financial institutions and credit

    #654002

    IATE #3565372
    meánráta mainneachtana EAD-ualaithe do chalabrúchán Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    EAD-gewichtete durchschnittliche Ausfallquote
    de
    EAD weighted average default rate for calibration
    en
    Definition simple case weighted average of the annual default rates used in the calibration of the PD (probability of default) models Reference "EBA Final Draft Implementing Technical Standards on benchmarking portfolios, templates, definitions and IT-solutions under Article 78 of Directive 2013/36/EU (Capital Requirements Directive - CRD IV), Annex IV - Results Supervisory Benchmarking Portfolios, https://www.eba.europa.eu/documents/10180/997875/Annex+IV+%28Final+Draft+RTS+and+ITS+on+Benchmarking+Exercise%29.pdf [15.12.2015]"
    Comment "See also:- exposure at default (EAD) [ IATE:2248060 ]- probability of default (PD) [ IATE:2203079 ]- case weighted average default rate for calibration [ IATE:3565376 ]"
  6. SCIENCE · ECONOMICS|economic analysis|statistics

    #634720

    IATE #1689081
    meánráta neamhualaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ungewichtetes Mittel | arithmetisches Mittel | ungewogenes Mittel
    de
    unweighted mean | unweighted average
    en
    Definition mean of a set of observations in which no weights are attached to them, except in the trivial sense that each is weighted equally Reference "Scientific Advisory Committee on Nutrition, Dietary Reference Values for Energy, SACN (21.12.2020), London, 2011, p. 179"
    moyenne non pondérée
    fr
  7. FINANCE|taxation|tax on consumption|VAT|VAT rate

    #623125

    IATE #1236576
    meánráta ualaithe CBL Reference Comhairle-GA
    ga
    meánráta ualaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gewogener mittlerer MwSt.-Satz | gewogener mittlerer MWSt-Satz | GMS | gewogener mittlerer Satz | Mehrwertsteuer auf der Grundlage eines gewogenen mittleren Satzes
    de
    weighted average rate of VAT | weighted average rate | WAR
    en
    Definition "percentage which is used in the calculation of a Member State's VAT assessment base [ IATE:132484 ], and which takes into account all VAT rates in force with each rate weighted with the share of the value of the transactions to which that rate applies as a percentage of the total of taxable transactions" Reference "Council-EN, based on Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax"
    Comment The weighted average rate of VAT is calculated by: - breaking down, by VAT rate applied, all transactions which are taxable under a Member State's national legislation and which do not entitle the customer to deduction of VAT; - determining the weighting of each rate by calculating the relationship between the value of the transactions to which that rate applies and the aggregate value of all transactions; - then calculating the average of those weighted rates.
    taux moyen pondéré de la TVA | taxe sur la valeur ajoutée
    fr
    Definition " taux utilisé par chaque État membre pour le calcul de son assiette harmonisée de la TVA (5.11.2019) [IATE:132484], et qui correspond à une estimation du taux moyen applicable aux différentes catégories de biens et de services imposables " Reference "Conseil-FR, d'après le site web du ministère (FR) de l'action et des comptes publics, document intitulé ""Annexe au projet de loi de finances pour 2016, Relations avec l'Union européenne"" (5.11.2019), point 1.3: ""Le système des ressources propres de l'Union européenne"""