Gaois

Similar terms:

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

34 results

  1. BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #608286

    IATE #813946
    iniúchóir reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Má théann spleáchas an iniúchóra reachtúil nó an ghnólachta iniúchóireachta ar an aon chliant aonair chun na hiomarca, ba cheart don choiste iniúchóireachta cinneadh a dhéanamh ar bhonn na bhforas cuí cé acu an bhféadfaidh an t-iniúchóir reachtúil nó an gnólacht iniúchóireachta leanúint den iniúchóireacht reachtúil. Agus cinneadh mar sin á dhéanamh aige, ba cheart don choiste iniúchóireachta, inter alia, na bagairtí ar neamhspleáchas agus iarmhairtí cinnidh den sórt sin, a chur san áireamh.' Reference "Rialachán (AE) Uimh. 537/2014 maidir le ceanglais shonracha a bhaineann le hiniúchóireacht reachtúil ar eintitis leasa phoiblí agus lena n-aisghairtear Cinneadh 2005/909/CE ón gCoimisiún, CELEX:32014R0537/GA"
    Abschlussprüfer | gesetzlicher Abschlussprüfer | gesetzlich zugelassener Abschlussprüfer
    de
    Definition nach Maßgabe gesetzlicher Vorschriften für bestimmte Unternehmen bestellter sachverständiger Abschlussprüfer Reference International Accounting Lexicon (U.E.C.) - Konzernrechnungslegung
    statutory auditor | official auditor | registered auditor
    en
    Definition approved person within the meaning of Article 2(1) of the 8th Company Law Directive (= statutory auditor) who, either being a natural or a legal person, is appointed for a certain Statutory Audit engagement under national law and in whose name the audit report is consequently signed Reference "Council-EN based on Commission Recommendation — Statutory Auditors' Independence in the EU: A Set of Fundamental Principles (Text with EEA relevance) (notified under document number C(2002) 1873), CELEX:32002H0590/EN"
    contrôleur légal des comptes | contrôleur légal | contrôleur des comptes | auditeur légal | commissaire aux comptes | réviseur d’entreprises | commissaire-réviseur
    fr
    Definition personne dont la mission est de certifier les états financiers des entreprises, c'est-à-dire de formuler une opinion sur la véracité des comptes des entreprises à l'intention des investisseurs et des actionnaires Reference "COM-FR d’après le site de la Commission européenne > Banques et finance > Contrôle légal des comptes, http://ec.europa.eu/finance/auditing/index_fr.htm [23.9.2016]"
  2. LAW|sources and branches of the law|source of law

    #604591

    IATE #765395
    Ionstraim Reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    IR Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verordnung
    de
    Definition als Gattungsbegriff; Reference ---
    Comment "CONTEXT: GROSSBRITANNIEN;MISC: Achtung: das frz. ""decret-loi"" entspricht NICHT der dt. ""Verordnung"", s.auch A166615"
    statutory instrument | SI
    en
    Definition subordinate legislative instrument made by the central UK Government since the commencement of the Statutory Instruments Act 1946 on 1 January 1948 Reference "COM-EN, based on:Statutory Instrument Practice — A manual for those concerned with the preparation of statutory instruments and the parliamentary procedures relating to them, 4th edition (November 2006), incorporating amendments announced by SIP Circulars up to and including Circular 04 (06), 1.4.1, p. 5, http://www.opsi.gov.uk/si/si-practice.doc [25.11.2014]"
    décret-loi
    fr
    Definition Les SI (Statutory Instruments) sont des actes pris par les ministres et autorités administratives sur habilitation législative expresse et soumis à des modalités définies de contrôle parlementaire (cf. Statutory Instruments Act 1946) (J. Dutheil de la Rodière, op. cit.). Reference ---
  3. LAW|sources and branches of the law|source of law

    #653619

    IATE #3564092
    ionstraim reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Gach tagairt do chnáimhseach atá in aon achtachán, in aon ionstraim reachtúil nó in aon doiciméad eile, forléireofar í mar thagairt do chnáimhseach chláraithe.' Reference "Acht na nAltraí agus na gCnáimhseach, 2011, https://www.oireachtas.ie/ga/bills/find-bills-and-acts/?billType=acts&keyword=na+nAltra%C3%AD [21.12.2011]"
    statutory instrument
    en
    Definition order, regulation, rule, bye-law, warrant, licence, certificate, direction, notice, guideline or other like document made, issued, granted or otherwise created by or under an Act Reference "Definition of ‘statutory instrument’ in section 2(1) of the Interpretation Act 2005, http://www.oireachtas.ie/documents/bills28/acts/2005/a2305.pdf [12.2.2015]"
  6. TRANSPORT|land transport

    #640186

    IATE #2244747
    pláta reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh monaróir feithicle pláta reachtúil leis an marcáil iomchuí a cheanglaítear a dhéanamh leis an ngníomh cur chun feidhme ábhartha arna ghlacadh de bhun mhír 3 a ghreamú de gach feithicil arna monarú i gcomhréir leis an gcineál ceadaithe.' Reference "Rialachán (AE) Uimh. 167/2013 maidir le formheas agus le faireachas margaidh ar fheithiclí talmhaíochta agus foraoiseachta, CELEX:1672013/GA"
    manufacturer's statutory plate | statutory plate
    en
    Definition plate or label affixed by the manufacturer on a vehicle, that provides the main technical characteristics which are necessary for the identification of the vehicle and also provides the competent authorities with the relevant information concerning the permissible maximum laden masses Reference "Commission Regulation (EU) No 19/2011 concerning type-approval requirements for the manufacturer’s statutory plate and for the vehicle identification number of motor vehicles and their trailers. CELEX:32011R0019/EN"
    Comment 1.3. The manufacturer’s statutory plate shall consist either of:(a) a rectangular sheet of metal;(b) a rectangular self-adhesive label.
  7. FINANCE

    #641500

    IATE #3502305
    ráiteas airgeadais reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Sa chás ina ndéantar athbhreithniú ar na Ráitis Airgeadais reachtúla maidir le bliain ar bith, ní mór, sna chéad Ráitis Airgeadais reachtúla eile arna n-ullmhú tar éis dháta an athbhreithnithe, a lua gurb amhlaidh go ndearnadh an t-athbhreithniú agus sonraí a chur ar fáil faoin athbhreithniú agus faoi chúis an athbhreithnithe.' Reference "'Athbhreithniú ar na Ráitis Airgeadais agus/nó Tuarascáil na Stiúrthóirí,' an Oifig um Chlárú Cuideachtaí, https://www.cro.ie/Tuairisce%C3%A1n-Bliant%C3%BAil/Alt-bhreithni%C3%BA-deonach-ar-r%C3%A1itis-airgeadais-%C3%ADocthaca [1.8.2018]"
    cuntas reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfaidh na Ballstáit a chinneadh gan Airteagal 49(1), (2) agus (3) a chur i bhfeidhm i gcás, de bhua cinneadh ón gcomhlacht riaracháin nó bainistíochta, go ranníoctar sócmhainní seachas na hurrúis inaistrithe agus na hionstraimí margaidh airgid dá dtagraítear i mír 1 den Airteagal seo mar chomaoin seachas in airgead tirim ar eascair a luach cóir as luach sócmhainne aonair ó chuntais reachtúla na bliana airgeadais roimhe sin ar choinníoll go raibh na cuntais reachtúla faoi réir iniúchadh i gcomhréir le Treoir 2006/43/CE.' Reference "Treoir (AE) 2017/1132 maidir le gnéithe áirithe de dhlí na gcuideachtaí, CELEX:32017L1132/GA"
    Rechnungslegungsdaten
    de
    statutory account | statutory financial statement
    en
    Definition full annual accounts prepared by a company at the end of its financial year Reference "COM-RO based on:„Accounts and tax returns for private limited companies”, Gov.UK, Home>Business and self-employed>Running a limited company, https://www.gov.uk/prepare-file-annual-accounts-for-limited-company/prepare-annual-accounts [4.01.2016]"
    Comment "After the end of your company’s financial year, you must prepare annual accounts - called statutory accounts - from the company’s financial records.You must always send copies of the statutory accounts to:- all shareholders- people who can go to the company’s general meetings- HM Revenue & Customs (HMRC) as part of your Company Tax Return- Companies House (unless you send abbreviated accounts).How to put together your company’s statutory accountsStatutory accounts must include:- a ""balance sheet"", which shows the value of everything the company owns and is owed on the last day of the financial year- a ""profit and loss account"", which shows the company’s sales, running costs and the profit or loss it has made over the financial year- notes about the accounts- a director’s report- an auditor’s report.See also: - statutory accounts value (narrower) [ IATE:3567006 ]"
    comptes légaux | états financiers prescrits | états financiers réglementaires
    fr
    Definition états financiers d'une entité établis à la date de clôture de l'exercice en conformité avec les obligations d'information prévues par les lois applicables à cette entité Reference "COM-FR, d'après:Dictionnaire de la comptabilité et de la gestion financière, entrées: ""accounts"" et ""statutory financial statements"", L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [6.1.2016]"
    Comment "Selon les normes comptables internationales, un jeu complet d'états financiers comprend un bilan, un compte de résultat, un état indiquant les variations des capitaux propres, un tableau des flux de trésorerie et les méthodes comptables et notes explicatives.Voir Dictionnaire de la comptabilité et de la gestion financière, entrée: ""accounts"", L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [6.1.2016]"
  8. TRADE|consumption|consumer · TRADE|consumption|goods and services

    #655236

    IATE #3567979
    ráthaíocht dhlíthiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ráthaíocht reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tá sé d’oibleagáid ar Ionchúisitheoirí, ar comhaltaí den Státseirbhís iad, gníomhú de réir an Chóid sin faoi réir i gcónaí ag ráthaíocht reachtúil neamhspleáchais an Stiúrthóra Ionchúiseamh Poiblí agus ag meabhrú stádas oifigigh an Stiúrthóra mar státseirbhísigh de chuid an Stáit agus ní de chuid an Rialtais.' Reference "'Cód Eitice,' Oifig an Stiúrthóra Ionchúiseamh Poiblí, https://www.dppireland.ie/app/uploads/2019/12/Code-of-Ethics-5th-Edition-IRL.pdf [25.6.2020]"
    gesetzliche Garantie
    de
    Definition der gesetzliche Schutz für Verbraucher, wenn sich Güter als fehlerhaft erweisen Reference "EUR-Lex > Zusammenfassungen der EU-Gesetzgebung > Verbraucher > Schutz der wirtschaftlichen und rechtlichen Interessen der Verbraucher > Verträge > Produktgarantien und Gewährleistung für Verbraucher http://eur-lex.europa.eu/legal-content/DE/TXT/?qid=1455286994466&uri=URISERV:l32022 (12.2.2016)"
    Comment "Gilt unabhängig von den Vertragsbedingungen.Vgl. gewerbliche Garantie IATE:351651 Nicht zu verwechseln mit IATE:1394737<><><><><><><><><><><><><><><><><><><><><><><><><><><><>"
    legal guarantee | statutory guarantee
    en
    Definition legal protection that a consumer has if goods prove to be faulty Reference "Council-EN, based on:EUR-Lex > Summaries of EU legislation > Consumers > Protection of consumers' economic and legal interests > Product guarantees for consumers, http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=URISERV:l32022 [12.2.2016]"
    Comment "This protection is free of charge and does not depend on conditions in the contract.Not to be confused with:- 'commercial guarantee' IATE:351651 , which supplements the legal guarantee;- 'legal guarantee' in the context of the European Council [ IATE:1394737 ]."
    garantie légale
    fr
    Definition protection juridique dont un consommateur dispose si les biens s’avèrent défectueux Reference "Conseil-FR, d'après: EUR-Lex, Garanties des produits pour les consommateurs, (31.7.2023)"
    Comment "Garantie obligatoire et gratuite qui (au sein de l'UE) protège le consommateur contre les vices cachés durant une durée minimale de 2 ans.Ne pas confondre avec:- garantie commerciale- garantie juridique"
  9. FINANCE|financial institutions and credit|banking

    #651707

    IATE #3555171
    Scéim Ráthaíochta Taiscí reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gesetzliches Einlagensicherungssystem
    de
    Definition "Einlagensicherungssystem [ IATE:874803 ], das gesetzlich vorgeschrieben ist" Reference Council-DE
    Comment "im Ggs. zum vertraglichen Einlagensicherungssystem IATE:3555172"
    statutory deposit guarantee scheme | statutory DGS
    en
    Definition "deposit guarantee scheme ( IATE:874803 ) required by law" Reference Council-CENTERM
    Comment "As opposed to ""contractual deposit guarantee schemes"" [ IATE:3555172 ]."
    système de garantie des dépôts statutaire | système de garantie des dépôts légal
    fr
  10. LAW

    #639595

    IATE #2233455
    seachaíocht reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gesetzlicher Forderungsübergang
    de
    Definition Übertragung einer Forderung kraft Gesetzes Reference "BGB/Par. 412: http://dejure.org/gesetze/BGB/412.html (01.06.2007)"
    Comment "XREF: Forderungsübergang IATE:789278 ; rechtsgeschäftlicher Forderungsübergang IATE:1133074 ; DIV: cba, 01.06.2007"
    statutory subrogation
    en
    Definition Where a person has a contractual claim upon another and a third person has a duty to satisfy the creditor, the law which governs the third person’s duty to satisfy the creditor shall determine whether the third person is entitled to proceed against the debtor. Reference "Proposal for a Regulation of the European Parliament and of the Council on the law applicable to contractual obligations (Rome I), Art. 14 CELEX:52005PC0650/EN"
    subrogation légale
    fr
    Definition subrogation qui intervient de plein droit, sans qu’aucune des parties n’ait à manifester une quelconque volonté Reference "Cours de M. David HIEZ sur le droit des obligations, http://droit.univ-lille2.fr/enseignants/hiez/regime_general_des_obligations_2003-2004_cours.doc (8/6/2007)"
  11. EUROPEAN UNION|EU institutions and European civil service|institutional structure · EUROPEAN UNION|EU institutions and European civil service|EU body|European Economic and Social Committee

    #661867

    IATE #3583310
    Stiúrthóireacht A - Comhlachtaí Reachtúla agus Dálaí Oibre na gComhaltaí Reference Cairt Eagraíochtúil CESE
    ga
    Stiúrthóireacht A Reference Cairt Eagraíochtúil CESE
    ga
    Definition Stiúrthóireacht de chuid CESE atá freagrach as comhlachtaí reachtúla na hinstitiúide agus as dálaí oibre na gcomhaltaí Reference EESC/COR-GA
    Direktion Arbeitsorgane und Arbeitsbedingungen der Mitglieder | Direktion A | Direktion A - Arbeitsorgane und Arbeitsbedingungen der Mitglieder
    de
    Definition Direktion des EWSA, die für dessen Arbeitsorgane und die Arbeitsbedingungen seiner Mitglieder zuständig ist Reference EWSA/AdR - Term-DE
    Directorate A - Statutory Bodies and Members' Working Conditions | Directorate for Statutory Bodies and Members' Working Conditions | Directorate A
    en
    Definition directorate of the EESC responsible for the institution's statutory bodies and for members' working conditions Reference EESC/COR-EN
    direction A – Organes statutaires et conditions de travail des membres | direction des organes statutaires et des conditions de travail des membres | direction A
    fr
    Definition "direction du CESE chargée des organes statutaires du Comité et des conditions de travail de ses membres" Reference EESC/COR-FR
    SG.A
    mul
  13. ECONOMICS · FINANCE

    #649098

    IATE #3544976
    Treoir 2006/43/EC ó Pharlaimint na hEorpa agus ón gComhairle ar iniúchtaí reachtúla de chuntais bhliantúla agus cuntais chomhdhlúite, lena leasaítear Treoir 78/660/EEC agus Treoir 83/349/EEC ón gComhairle agus lena n-aisghairtear Treoir 84/253/EEC ón gComhairle Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an Treoir Reachtúil Iniúchóireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abschlussprüfungs-Richtlinie
    de
    Comment "CELEX:32006L0043"
    Statutory Audit Directive | Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC
    en
    directive concernant les contrôles légaux des comptes
    fr
    Definition Directive 2006/43/CE du Parlement européen et du Conseil du 17 mai 2006 concernant les contrôles légaux des comptes annuels et des comptes consolidés et modifiant les directives 78/660/CEE et 83/349/CEE du Conseil, et abrogeant la directive 84/253/CEE du Conseil Reference "CELEX:32006L0043/fr"