Gaois

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25 results

  1. SCIENCE|natural and applied sciences|life sciences · AGRICULTURE, FORESTRY AND FISHERIES|agricultural activity|crop production

    #603009

    IATE #264160
    víreas fáinnebhall folaigh sú talún Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    strawberry latent ringspot virus | SLRSV | SLRV
    en
    Definition nepovirus affecting Fragaria spp Reference "COM-Terminology Coordination, based on:FAO/IPGRI. FAO/IPGRI TECHNICAL GUIDELINES FOR THE SAFE MOVEMENT OF SMALL FRUIT GERMPLASM, http://www.ars.usda.gov/SP2UserFiles/person/2674/w.1994.SmallFruitSafeMovementIPGRI1994.pdf [21.11.2014]"
  3. BUSINESS AND COMPETITION|accounting|accounting · BUSINESS AND COMPETITION|accounting

    #623376

    IATE #1239603
    cáilmheas neamhcheannaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cáilmheas a ghintear go hinmheánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cáilmheas atá ginte go hinmheánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    originärer Firmenwert | zugewachsener Goodwill | selbst geschaffener Geschäfts- oder Firmenwert
    de
    Definition Wert, der der Differenz von Ertragswert und Substanzwert entspricht Reference "Gabler Wirtschaftslexikon Online, vgl. „Firmenwert“, https://wirtschaftslexikon.gabler.de/definition/firmenwert-36857 (2.8.2018)"
    internally generated goodwill | non-purchased goodwill | inherent goodwill
    en
    Definition goodwill presumed to be present in an existing business, although it has not been evidenced by a purchase transaction Reference "'inherent goodwill (internally generated goodwill; non-purchased goodwill)' (9.11.2021), Oxford Reference, A Dictionary of Accounting (4 ed.), Oxford University Press, 2010"
    Comment This type of goodwill has been generated by the company itself throughout the years and it is computed as being the difference between the company’s fair value and net assets’ value identifiable in the balance sheet.
    goodwill généré en interne | goodwill interne | fonds commercial généré en interne | fonds de commerce créé en interne | survaleur générée en interne | fonds commercial créé | fonds de commerce créé | fonds de commerce latent | survaleur créée en interne
    fr
    Definition actifs immatériels provenant de synergies internes entre les actifs identifiables et l’environnement (économique, social, humain, naturel, etc.), au sens large, dans lequel opère l’entreprise Reference "CAIRN Info - Matières à réflexion > Comptabilité financière, 2018 > Chapitre 17. Les concepts d’écart d’acquisition et de fonds commercial (16.12.2021)"
  4. FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #620020

    IATE #1125828
    gnóthachan neamhréadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'De mhaolú ar Airteagal 35, i rith na tréimhse ón 1 Eanáir 2014 go dtí an 31 Nollaig 2017, asbhainfidh institiúidí óna gcuid ítimí Ghnáthchothromas Leibhéal 1 an céatadán is infheidhme de ghnóthachain neamhréadaithe a bhaineann le sócmhainní nó le dliteanais a rinneadh a thomhas de réir luacha chóir agus a thuairisciú ar an gclár comhardaithe, cé is moite dóibh sin dá dtagraítear in Airteagal 33 agus gach gnóthachan neamhréadaithe eile amach uathu siúd a bhaineann le maoin infheistíochta a rinneadh a thuairisciú mar chuid den chuntas brabúis agus caillteanais.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Definition gnóthachan a fhabhraíonn ar shócmhainn atá fós faoi úinéireacht nó ar dhliteanas atá fós gan íoc ag deireadh na tréimhse cuntasaíochta Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    unrealisierter Gewinn | nicht realisierter Gewinn
    de
    unrealised gain | unrealised gains, unrealised profit | paper gain | paper profit
    en
    Definition profitable position that has yet to be cashed in, such as a winning stock position that remains open Reference "'unrealised gain'. Investopedia > Dictionary, http://www.investopedia.com/terms/u/unrealizedgain.asp#axzz2MZ3WjvBS [13.12.2014]"
    Comment "Unrealized gains and unrealized losses are often called ""paper"" profits or losses, since the actual gain or loss is not determined until the position is closed. ... An unrealized gain occurs when the current price of a security is higher than the price that the investor paid for the security. 'unrealised gain'. Investopedia > Dictionary, http://www.investopedia.com/terms/u/unrealizedgain.asp#axzz2MZ3WjvBS [13.12.2014]"
    gain latent | gain non réalisé
    fr
  5. SOCIAL QUESTIONS|health|illness

    #634382

    IATE #1684422
    spina bifida neamhfhollas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Spina bifida occulta
    de
    spina bifida occulta | occult spinal dysraphism
    en
    Definition "mildest and most common form of spina bifida1 in which one or more vertebrae are malformed1spina bifida [ IATE:1141723 ]" Reference "National Institute of Neurological Disorders and Stroke > Disorders A - Z > Spina Bifida, http://www.ninds.nih.gov/disorders/spina_bifida/spina_bifida.htm [23.8.2016]"
    Comment The name occulta, which means hidden, indicates that the malformation, or opening in the spine, is covered by a layer of skin. This form of spina bifida rarely causes disability or symptoms.
    spina bifida occulta | spina oculta | spina-bifida occulta | spina bifida caché | spina bifida occulte | spina bifida latent
    fr
    Definition variété fréquente et bénigne de spina bifida consistant en une anomalie de fusion d’arcs vertébraux postérieurs, le plus souvent à la jonction lombosacrée, découverte à la radiographie car dénuée de signes cliniques révélateurs, et ne nécessitant aucune thérapeutique Reference "COM-FR, d’après:1. Dictionnaire médical de l’Académie de Médecine – version 2018 > spina bifida occulta, http://dictionnaire.academie-medecine.fr/index.php?q=spina+bifida+occulta+ [22.1.2018] 2. Dictionnaire illustré des termes de médecine 31ème édition > spina bifida, M. Garnier & V. Delamare, 2012, Maloine, Paris, ISBN 978-2-224-03257-9 [10.1.2018]"
    Comment "Voir aussi: -
    spina bifida occulta
    la