Gaois

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2 results

  1. ECONOMICS

    #630559

    IATE #1550410
    gnóthachan caipitiúil réadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    realisierter Veräußerungsgewinn | realisierte Kapitalgesellschaft
    de
    Comment "XREF: Veräußerungsgewinn IATE:762180"
    realised capital gain
    en
    Definition profit that results from selling an asset for more than its initial purchase price Reference "Council-EN, based on: - 'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [28.4.2016] - 'capital gain', Investopedia, http://www.investopedia.com/terms/c/capitalgain.asp [28.4.2016]"
    Comment "A capital gain [ IATE:762180 ] is not realised until the asset which has increased in value is sold. If the asset is not sold, it is an unrealised capital gain [ IATE:1550409 ]. Note reference: Council-EN"
    plus-value de cession réalisée
    fr
    Definition bénéfice tiré de la vente d'avoirs et égal à la différence entre le prix de cession et la valeur à la date d'acquisition Reference "Revue française de comptabilité, Le régime fiscal et social des attributions gratuites d’actions encore modifié?, http://revuefrancaisedecomptabilite.fr/le-regime-fiscal-et-social-des-attributions-gratuites-dactions-encore-modifie/ [7.6.2018]"
  2. BUSINESS AND COMPETITION|accounting

    #630558

    IATE #1550409
    gnóthachain neamhréadaithe 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 ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    gnóthachain chaipitiúla neamhréadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Baineann an ghluaiseacht ar urrúis go príomha le gnóthachain chaipitiúla neamhréadaithe a d’eascair as luacháil dheireadh na bliana ar an hurrúis a fuarthas i ndiaidh leachtú IBRC, ar gnóthachain iad a fhritháirítear go páirteach le scaoileadh na hathluachála tosaigh ar urrúis chomhchosúla arna ndiúscairt le linn na bliana.' Reference "'Tuarascáil Bhliantúil 2016,' Banc Ceannais na hÉireann, https://www.centralbank.ie/docs/librariesprovider2/annual-reports-irish/banc-ceannais-na-heireann-tuarascail-bhliantuil-2016.pdf?sfvrsn=9 [17.7.2017]"
    nicht realisierter Veräußerungsgewinn | nicht realisierter Kapitalgewinn | nicht realisierter Wertzuwachs
    de
    Comment "XREF: Veräußerungsgewinn IATE:762180 ; realisierter Veräußerungsgewinn IATE:1550410"
    unrealised capital gain | unrealised capital gains | unrealised gains
    en
    Definition profit that would be made on an investment or asset if it were sold Reference "Council-EN, based on 'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [21.2.2017]"
    Comment "See also: - capital gain [ IATE:762180 ] - realised capital gain [ IATE:1550410 ]"
    plus-value latente | plus-value non réalisée | gain en capital non réalisé
    fr