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125 results

  1. FINANCE · FINANCE|public finance and budget policy|budget policy|budget · BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #607156

    IATE #792386
    sócmhainní reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Umlaufvermögen
    de
    Definition Vermögensgegenstände, die nicht dazu bestimmt sind, dauernd dem Geschäftsbetrieb dienen (z.B. Vorräte, Forderungen, Kassenbestände) Reference Gabler Wirtschaftslexikon
    Comment "SYN/ANT: Ggs.: Anlagevermögen;XREF: ""realisierbares Umlaufvermögen"" (A134246), ""verfügbares Umlaufvermögen"" (A143886);DIV: AIH 27/01/2004"
    current assets | trading assets
    en
    Definition """actif circulant"" = ""stocks et en cours, créances, disponibilités"" (Bernard et Colli - Dictionnaire économique et financier); ""Current assets are those assets of the company which are reasonably expected to be realised in cash, or sold, or consumed during the normal operating cycle of the business."" (A. Gilpin - Dictionary of Economic Terms)." Reference ---
    actif circulant
    fr
    Definition Eléments de patrimoine d'une entreprise qui sont immédiatement disponibles (caisse, avoirs en banque) ou réalisables à court terme (papiers-valeurs à court terme, créances à court terme, stocks, etc.). Reference "< http://www.raiffeisen.ch/lexikon/umlauf-f.htm > aussi: ""actif circulant"" = ""stocks et en cours, créances, disponibilités"" (Bernard et Colli - Dictionnaire économique et financier)."
    Comment SYN/ANT: valeur circulante
  2. LAW|criminal law

    #669576

    IATE #3643484
    sócmhainní reatha Reference "Rialtas na hÉireann, Achtanna an Oireachtais, Acht na gCuideachtaí, 1963, http://www.acts.ie/ga.act.1963.0033.22.html [9.6.2023]"
    ga
    Context Más é tuairim na stiúrthóirí nach bhfuil ar aon chuid de na sócmhainní reatha, ar iad a réadú i ngnáthchúrsa ghnó na cuideachta, luach atá ar a laghad comhionann leis an méid atá curtha síos dóibh, luafar go bhfuil na stiúrthóirí ar an tuairim sin. Reference "Rialtas na hÉireann, Achtanna an Oireachtais, Acht na gCuideachtaí, 1963, http://www.acts.ie/ga.act.1963.0033.22.html [9.6.2023]"
    Definition sócmhainní arb iad a sochair: - a mheastar a réadófar, a choinneofar lena ndíol nó lena dtomhailt, i ngnáthchúrsa thimthriall oibriúcháin na n-eintiteas - chun críocha trádála nó chun críoch gearrthéarmach agus a bhfuiltear ag súil go gcuirfear i gcrích iad laistigh de dhá mhí dhéag ón dáta tuairiscithe - airgead tirim nó coibhéis airgid Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Umlaufvermögen
    de
    Definition Vermögenswerte, deren Ertrag: - im normalen Geschäftsablauf der Organisation erwartet wird bzw. zum Verkauf oder Verbrauch bestimmt ist - zu Handelszwecken oder kurzfristigen Zwecken dient und innerhalb von zwölf Monaten ab dem Berichtsdatum erwartet wird - Zahlungsmittel oder Zahlungsmitteläquivalente Reference Europäische Staatsanwaltschaft (EUStA) (30.5.2023)
    current assets
    en
    Definition assets whose benefits are: - expected to be realised, held for sale or consumption, in the normal course of the entities' operating cycle - for trading purposes or short-term and expected to be realised within twelve months of the reporting date - cash or a cash equivalent Reference European Public Prosecutor's Office (EPPO) based on: Commission Regulation (EC) No 70/2009 of 23 January 2009 amending 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 as regards Improvements to International Financial Reporting Standards (IFRSs), Official Journal of the European Union, L 21/16, 24.1.2009
  3. TRADE|marketing|preparation for market

    #544764

    IATE #1083038
    comhad reatha iniúchóra Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    laufende Akte
    de
    Definition Akte, die sämtliche Informationen enthält, die der Prüfer zu jeder Prüfungsaufgabe zusammengetragen hat und auf die er sich bei der Berichterstattung stützt. Diese Akte dient insbesondere der Nachweisführung über die ausgeführte Arbeit und erleichtert deren Überwachung. Laufende Akten enthalten im Normalfall folgende Abschnitte:-Inhaltsübersicht;-den geprüften Stellen übermittelte Berichte;-Feststellungen, Schlußfolgerungen und Empfehlungen;-Belegunterlagen über die durchgeführte Arbeit; Prüfungsprogramme;-Prüfungsplan Reference Glos.staatliche Finanzkontrolle,Rechnungshof der E.G.,1989
    current audit file
    en
    Definition file containing all the information gathered by the auditor for each audit task and which he will use when writing his reports. This file can provide proof of the work performed and can help to monitor the work. Current audit files usually contain the following sections:(i) the file plan; (ii) reports sent to the auditees; (iii) findings, conclusions and recommendations; (iv) documentary evidence supporting the work done; (v) the audit programmes; (vi) the audit planning memorandum Reference Glos.external audit of the public sector,Court of Auditors of the E.C.,1989
    dossier courant
    fr
    Definition dossier contenant l'ensemble des informations recueillies par le contrôleur pour chaque tâche de contrôle et dont il se servira pour faire rapport Reference Gloss.Contrôle externe des finances publiques,Cour des Comptes des CE,1989
  5. TRANSPORT|land transport|land transport · ENERGY

    #630762

    IATE #1558672
    tiomsaitheoir cumhachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Stromabnehmer
    de
    Definition Vorrichtung zur Stromabnahme bei Fahrzeugen mit elektrischem Antriebssystem Reference WB Nahverkehr, Alba 1981
    Comment bei Fahrleitungen werden Rollenstromabnehmer oder Bügelstromabnehmer, bei Stromschienen Stromabnehmer mit Gleitschuhen benutzt
    current collector | power collector
    en
    Definition equipment fitted to the vehicle and intended to collect current from a contact wire or conductor rail Reference "Commission Decision 2011/274/EU concerning a technical specification for interoperability relating to the ‘energy’ subsystem of the trans-European conventional rail system. CELEX:32011D0274/EN"
    appareil de prise de courant | dispositif de captage de courant | capteur de courant | collecteur de courant
    fr
    Definition appareil porté par le véhicule et destiné à capter le courant sur le fil ou sur le rail de contact Reference VEI 30-15-825
  6. TRADE|marketing|preparation for market

    #566355

    IATE #1858782
    costas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wiederbeschaffungskosten
    de
    Definition Bruttowiederbeschaffungskosten für das Wirtschaftsgut Reference Abl. EG L 141/1998
    current cost
    en
    Definition gross replacement cost of the asset Reference OJEC L 141/1998
    coût actuel
    fr
    Definition coût de remplacement brut de l'actif Reference JOCE L 141/1998
  7. BUSINESS AND COMPETITION|accounting

    #576230

    IATE #3519436
    costas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    current cost
    en
    Definition The amount of cash or cash equivalents that would have to be paid if the same or an equivalent asset was acquired currently.The undiscounted amount of cash or cash equivalents that would be required to settle an obligation currently. Reference IASCF, Key term list
  8. TRADE|marketing|preparation for market · FINANCE · BUSINESS AND COMPETITION|accounting

    #620171

    IATE #1127913
    cuntasaíocht chostas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gegenwartswertprinzip | Zeitwertsprinzip | auf Wiederbeschaffungskosten beruhende Methodik der Kostenrechnung
    de
    CCA | current cost accounting | current value accounting | current cost value accounting
    en
    Definition the method of accounting which records a company's costs and revenues after taking into account changes in prices affecting those items and the value of assets at current replacement cost; in arriving at profit, the charge against income for stocks consumed and fixed assets used is based on current replacement costs and not on out-of-date and irrelevant historical costs; similary, the Balance Sheet shows up-to-date values in place of historical values Reference Dict.of Accounting,Collin-Joliffe,1992 ;T/921/76,7
    comptabilité des coûts courants | méthode du bilan actualisé | méthode du bilan economique actualisé | comptabilité en coûts actuels | CCA | comptabilité aux coûts courants | CCC
    fr
  10. BUSINESS AND COMPETITION|accounting

    #576231

    IATE #3519437
    cur chuige an chostais reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Konzept der Tageswerte
    de
    Definition Ansatz von Vermögenswerten mit dem Betrag an Zahlungsmitteln oder Zahlungsmitteläquivalenten, der für den Erwerb desselben oder eines entsprechenden Vermögenswerts zum gegenwärtigen Zeitpunkt gezahlt werden müsste bzw. Ansatz von Schulden mit dem nicht abgezinsten Betrag an Zahlungsmitteln oder Zahlungsmitteläquivalenten, der für eine Begleichung der Verpflichtung zum gegenwärtigen Zeitpunkt erforderlich wäre Reference International Financial Reporting Standards (IFRS) Deutsch 2013, Fidacta, 2013, Seite A49, „Rahmenkonzept für die Rechnungslegung“ 4.55(b), (ISBN: 978-3981473599)
    current cost approach
    en
    Definition In general, methods which use replacement cost as the primary measurement basis. If, however, replacement cost is higher than both net realisable value and present value, the higher of net realisable value and present value is usually used as the measurement basis. Reference IASCF, Key term list
  11. TRADE|marketing|preparation for market

    #566356

    IATE #1858783
    dímheas ar an gcostas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wiederbeschaffungskostenabschreibung
    de
    Definition Bruttowiederbeschaffungskosten für das Wirtschaftsgut geteilt durch dessen Lebensdauer Reference Abl. EG L 141/1998
    current cost depreciation
    en
    Definition it is derived as the gross replacement cost divided by the asset life Reference OJEC L 141/1998
    amortissement au coût actuel
    fr
    Definition il se calcule en divisant le coût de remplacement brut par la durée de vie de l'actif Reference JOCE L 141/1998
  12. SCIENCE|natural and applied sciences|physical sciences · INDUSTRY|electronics and electrical engineering

    #630588

    IATE #1552798
    dlús srutha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Trealamh táirgeachta don spriúchdheascadh a bhfuil ar a gcumas dlús srutha de 0,1 mA/mm2 nó níos airde ná sin a bhaint amach ag ráta deasctha de 15 μm/h nó níos airde ná sin...' Reference "Rialachán (AE) Uimh. 388/2012 lena leasaítear Rialachán (CE) Uimh. 428/2009 ón gComhairle lena ndéantar córas Comhphobail a chur ar bun chun rialú a dhéanamh ar onnmhairiú, ar aistriú agus ar bhróicéireacht ítimí dé-úsáide agus ar iad a bheith ar idirthuras, CELEX:32012R0388/GA"
    Stromdichte | elektrische Stromstärke
    de
    Definition die durch einen Leiterquerschnitt in der Zeiteinheit hindurchfliessende Ladungsmenge Reference Fachwörterbuch-Benennungen und Definitionen im deutschen Vermessungswesen,1971
    current density
    en
    Definition current flowing to or from a unit area of an electrode surface, generally expressed as amps per sq ft or milliamperes per sq ft (also milliamps per sq cm, etc). Reference "The Hendrix Group: Materials and Corrosion Engineers. Glossary of Corrosion Related Terms > C. http://www.hghouston.com/c.html [31.8.2010]"
    Comment "Current density is important to the design of electrical and electronic systems. Circuit performance depends strongly upon the designed current level, and the current density then is determined by the dimensions of the conducting elements. For example, as integrated circuits are reduced in size, despite the lower current demanded by smaller devices, there is trend toward higher current densities to achieve higher device numbers in ever smaller chip areas.Note ref.: Wikipedia > Current density. http://en.wikipedia.org/wiki/Current_density [31.8.2010]"
    densité de courant
    fr
    Definition intensité de courant par unité de surface Reference Semiconduttori Diz Int(F Angeli 1971)
  13. SCIENCE|natural and applied sciences|physical sciences · INDUSTRY|electronics and electrical engineering

    #626730

    IATE #1369814
    dlús srutha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sruthdhlús Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Stromdichte
    de
    current density
    en
    Definition the current per unit area of the active surface of an electrode Reference IEV 50-5-385
    densité de courant
    fr
    Definition courant par unité de surface utile de l'électrode Reference VEI 50-5-385
  14. PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technology · INDUSTRY

    #626731

    IATE #1369815
    éifeachtúlacht srutha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Stromausbeute
    de
    current efficiency | CE | average current efficiency
    en
    Definition the amount of product actually produced in an electrolytic process divided by the amount of product that theoretically have been produced calculated from Faraday's law Reference "COM-EN, based on:The Free Dictionary http://www.thefreedictionary.com/current+efficiency & Peter Schmittinger. Chlorine: principles and industrial practice. May 15, 2000. ISBN-13: 978-3527298518"
    Comment From Faradays Law, 0.008058 tonnes of Al are produced per kA-cell-day at 100% current efficiency.
    rendement en courant
    fr
    Definition rapport entre la quantité réelle de matière produite dans une réaction électrolytique et la quantité théorique définie par la loi de Faraday; couramment, pourcentage de courant effectivement consommé par la réalisation d'une opération déterminée, selon la loi de Faraday Reference VEI 50-5-390 ;ISO 2080:1973
  16. FINANCE|budget · BUSINESS AND COMPETITION|accounting · ECONOMICS|economic analysis|statistics

    #617961

    IATE #1077807
    caiteachas reatha Reference "Foclóir Staidéir GhnóRialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012, CELEX:32018R1046/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Láimhseáiltear caiteachas T&F mar thomhaltas idirmheánach sa chreat lárnach, i.e. láimhseáiltear é mar chaiteachas reatha a théann chun tairbhe na táirgiúlachta sa tréimhse reatha amháin.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    laufende Ausgaben
    de
    current expenditure
    en
    Definition expenditure on goods and services consumed during a single accounting period1 Reference "COM-EN, based on: - 'current expenditure (on education)' (5.12.2019). The OECD Glossary of Statistical Terms. - 'current income' (5.12.2019). Black's Law, 9th Ed, 2009. West Publishing, Inc."
    Comment "1 Usually the current accounting period'Current expenditure' and 'recurrent expenditure' may cover the same type of expenses, but 'current expenditure' refers to expenses reported within a given financial year and incurred either once or more than once [in which case it may be described as 'recurrent'], whereas 'recurrent expenditure' always takes place more than once and can be reported in one or more financial years.2"
    dépenses courantes | dépenses récurrentes
    fr
    Definition dépenses de fonctionnement effectuées au cours d'un exercice budgétaire en cours Reference "COM-FR d'après le site du Ministère de l'Intérieur du gouvernement luxembourgeois > Personnel communal > Recrutement – Examens d'admissibilité > Matières > Groupe de traitement C1, sous-groupe administratif (expéditionnaire) > Économie (20.8.2019)"
    Comment "1. Les dépenses courantes s'opposent aux dépenses en capital, qui comportent les dépenses d’investissement qui servent à augmenter le patrimoine public ainsi que le remboursement de la dette publique.2. Les dépenses courantes et les dépenses récurrentes sont souvent utilisées comme synonymes en français. En anglais, les dépenses courantes (current expenditure) concernent uniquement l'exercice comptable en cours ou un exercice donné, tandis que les dépenses récurrentes (recurrent expenses) couvrent les mêmes types de dépenses que les dépenses courantes, mais dans leur répétition au cours des exercices comptables ultérieurs."
  18. FINANCE|financial institutions and credit|banking

    #639672

    IATE #2233761
    neamhchosaint reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    aktueller Wiederbeschaffungswert
    de
    Definition je nachdem, welcher Wert der höhere ist, Null oder den Marktwert eines Geschäfts bzw. eines in einem Netting-Satz enthaltenen Portfolios von Geschäften, der bei Ausfall der Gegenpartei für den Fall, dass von dem Wert dieser Geschäfte bei Insolvenz oder Liquidation nichts zurückerlangt werden kann, verloren wäre Reference "Verordnung (EU) Nr. 575/2013 des Europäischen Parlaments und des Rates vom 26. Juni 2013 über Aufsichtsanforderungen an Kreditinstitute und Wertpapierfirmen und zur Änderung der Verordnung (EU) Nr. 646/2012, CELEX:32013R0575/DE"
    current exposure
    en
    Definition the larger of zero or the market value of a transaction or portfolio of transactions within a netting set with a counterparty that would be lost upon the default of the counterparty, assuming no recovery on the value of those transactions in bankruptcy. Reference "Directive relating to the taking up and pursuit of the business of credit institutions (recast), CELEX:32006L0048:EN:HTML"
    exposition courante
    fr
    Definition la valeur de marché positive d'une transaction ou d'un portefeuille de transactions relevant d'un ensemble de compensation avec une contrepartie qui serait perdue en cas de défaut de la contrepartie, dans l'hypothèse où aucun recouvrement de la valeur de ces transactions n'est possible en cas de faillite Reference "Directive 2006/48/CE du Parlement européen et du Conseil du 14 juin 2006 concernant l'accès à l'activité des établissements de crédit et son exercice (refonte) , http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32006L0048:FR:HTML"
  19. FINANCE

    #619927

    IATE #1121413
    modh na risíochta reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Methode des laufenden Risikos
    de
    current exposure method | CEM
    en
    Definition system used by financial institutions to measure the credit risk of losing anticipated cash flows from forwards, swaps, options and other derivatives contracts they are party to, in the event the counterparty to the contract should default Reference "'current exposure method'. Investopedia, http://www.investopedia.com/terms/c/currentexposuremethod.asp [10.4.2014]"
    Comment "An investor's total exposure, under the current exposure method, is equal to the replacement cost of all marked to market contracts currently in the money, plus the credit exposure risk of potential changes in future prices or volatility of the underlying asset. REF:'current exposure method'. Investopedia, http://www.investopedia.com/terms/c/currentexposuremethod.asp [10.4.2014]"
    Comment "'current exposure method'. Investopedia, http://www.investopedia.com/terms/c/currentexposuremethod.asp [10.4.2014]"
    méthode du risque courant | méthode de l'exposition courante | CEM
    fr
  20. ECONOMICS · ECONOMICS|national accounts

    #600884

    IATE #53663
    comhardú seachtrach reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Saldo der laufenden Außentransaktionen
    de
    current external balance
    en
    Definition balancing item in the external account of primary income and current transfers, which represents the surplus (if it is negative) or the deficit (if it is positive) of the total economy on its current transactions (trade in goods and services, primary incomes, current transfers) with the rest of the world Reference "Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (ESA 2010), paragraph 8.97, CELEX:32013R0549/EN"
    Comment "See also:- ""external balance"" IATE:804696 - ""external balance of goods and services"" IATE:53770<><><><><><><><><><>"
    solde des opérations courantes avec l'extérieur
    fr