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113 results

  2. TRADE

    #627967

    IATE #1422267
    clár comhardaithe saincheadúnaí dóchúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    measúnú ar shaincheadúnóir dóchúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Begutachtung des künftigen Franchisegebers | Bilanz des künftigen Franchisenehmers
    de
    check-up on potential franchisor | balance sheet of potencial franchisee
    en
    check-up du futur franchiseur | bilan du futur franchisé
    fr
    Definition questionnaire concernant la personnalité du futur franchiseur, son concept, ses produits ou services, son montage juridique et stratégique, son financement et sa structure économique, visant à évaluer les possibilités de succès de la franchise Reference Michel Khan,La franchise.Guide pratique:être franchiseur,être franchisé,1987,p.39
  4. ECONOMICS

    #653449

    IATE #3563662
    cúlú an chláir chomhardaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bilanzrezession
    de
    Definition Reduzierung der Verschuldung von Unternehmen und privaten Haushalten bei Zinssätzen nahe der Null-Prozent-Marke nach dem Platzen einer Spekulationsblase Reference EP-DE basierend auf: Konczer, Reinhard/Löschenbrand, Stefan, „Eine Bilanzrezession in Europa – nur eine Hypothese?“. In: Österreichische Nationalbank. Statistiken Q3/14. S. 35
    balance sheet recession
    en
    récession de bilan
    fr
    Definition processus périlleux de dévalorisation des actifs indument survalorisés et du désendettement Reference "Article de Michel Aglietta, ""Euro : les conditions d'une sortie de crise"", La Tribune du 26/09/2014, http://www.latribune.fr/opinions/tribunes/20140926trib0f7a6b1d5/euro-les-conditions-d-une-sortie-de-crise.html [9.2.2015]"
  5. BUSINESS AND COMPETITION|management|financial management

    #650183

    IATE #3549390
    réiteach cláir comhardaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bilanzabstimmung
    de
    balance sheet reconciliation
    en
    Definition method of making sure account information is accurate and thorough ensuring there are no mistakes in information for the purpose of records Reference "What Are Balance Sheet Reconciliations? eHOWmoney, http://www.ehow.com/about_4826544_what-balance-sheet-reconciliations.html [14.11.2014]"
    Comment For businesses, it is vital for balance sheets to be reconciled at the end of a period, usually either a month, quarter or year. This balance sheet reconciliation is part of the closing process. It is important because it helps to identify any errors before closing.
    rapprochement entre le bilan et les fonds propres réglementaires
    fr
    Definition rapprochement complet de tous les éléments de fonds propres réglementaires avec les états financiers publiés Reference "COM-FR, d'après: Exigences de communication financière sur la composition des fonds propres - Texte des règles, Comité de Bâle sur le contrôle bancaire, Banque des règlements internationaux, juin 2012, http://www.bis.org/publ/bcbs221_fr.pdf [1.10.2013]"
  6. BUSINESS AND COMPETITION|accounting

    #646379

    IATE #3529361
    coigeartú cláir comhardaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bilanzsanierung | Bilanzbereinigung
    de
    Definition Auflösung stiller Reserven sowie die Ausgliederung von nichtbetrieblichen Vermögen zur genauen Bestimmung des Marktwertes des Unternehmens Reference "Website Kreditvergleich, Kredite und Versteigerungen, Finanzlexikon ""Bilanzbereinigung"" http://www.beliehen.de/bilanzbereinigung.html [20.6.2013]"
    Comment "In Folge der Finanzkrise haben mehrere deutsche Banken sogenannte Bad Banks gegründet und ihre Risikopapiere in diese ausgelagert. Auf diese Weise wurden die Bilanzen der Kreditinstitute bereinigt. Website Kreditvergleich, Kredite und Versteigerungen, Finanzlexikon ""Bilanzbereinigung"" http://www.beliehen.de/bilanzbereinigung.html [20.6.2013] DIV: ds, 20.6.2013"
    balance sheet repair
    en
    Definition process by which a company strengthens its financial position, by reducing excessive levels of debt via the sale of superfluous assets and/or raising new capital via the issue of new shares to shareholders Reference "Glossary, Invesco Perpetural, http://www.invescoperpetual.co.uk/portal/site/ip/contentDetail?contentId=a28872a35db01310VgnVCM1000000a67bf0aRCRD [19.6.2013]"
    Comment "The term can also be used in connection with households' finances - see, for example: http://www.landscapeonline.com/research/article/14347 [19.6.2013]."
    redressement des bilans | correction des bilans | assainissement des bilans | ajustement des bilans
    fr
  10. BUSINESS AND COMPETITION|accounting

    #623526

    IATE #1239988
    iomlán Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context """Iomlán an chláir chomhardaithe arna miondealú de réir áit chónaí an mháthairfhiontair""" Reference "Rialachán (CE) Uimh. 295/2008 ó Pharlaimint na hEorpa agus ón gComhairle maidir le staidreamh struchtúrach gnó (athmhúnlú)"
    iomlán an chláir chomhardaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bilanzsumme
    de
    Definition Gesamtsumme der Aktiva oder Passiva in einer Bilanz Reference Lex.UEC
    balance sheet total | balance-sheet total | total balance
    en
    Definition "aggregate of the amounts shown as assets (or, since the two sides must balance, liabilities plus shareholders' equity) in a balance sheet [ IATE:1465044 ]" Reference "Council-EN, based on:- UK Companies Act 2006, section 382(5), https://www.legislation.gov.uk/ukpga/2006/46/section/382 [29.1.2019]- Newhouse, C., 'Understanding the balance sheet', ABC Amega, February 2010, https://www.abc-amega.com/articles/credit-management/understanding-the-balance-sheet [29.1.2019]- 'Analysis of the composition of assets and liabilities', in Pucsek, J., Financial and accounting controlling, 2013, https://www.tankonyvtar.hu/en/tartalom/tamop412A/0007_e7_penzugyi_es_szamviteli_kontrolling_eng/analysis_of_the_composition_of_assets_and_liabilities_LNlmTbPCoJP8NaGI.html [29.1.2019]"
    Comment "The term 'balance sheet total' is sometimes used interchangeably with 'total assets', since in the context of a balance sheet the two figures will be the same. However, the concept of 'total assets' is not limited to the context of balance sheets. See IATE:1240037 for more information.See also 'total liabilities' [ IATE:1240038 ]Note reference: Council-EN"
    total du bilan | somme du bilan
    fr
    Definition chiffre total d'un bilan comptable qui peut correspondre tout aussi bien à l'ensemble des éléments comptables de l'actif que ceux du passif, les deux étant égaux par construction Reference "Conseil-FR, d'après:- EduBourse, Total du bilan, https://www.edubourse.com/lexique/total-du-bilan.php [21.12.2018]- La banque au service de la société, Le bilan bancaire, http://www.lesbanquesetlasociete.be/le-bilan-bancaire [21.12.2018]- Lexique, Total bilan, http://www.isee.nc/component/phocadownload/category/139-comprendre?download=665:comprendre-les-ratios-utilises-pour-les-statistiques [21.12.2018]"
    Comment "Voir aussi:- bilan, IATE:1465044 - total de l'actif, IATE:1240037 - total du passif, IATE:1240038"
  11. FINANCE|financing and investment · BUSINESS AND COMPETITION|accounting

    #623423

    IATE #1239718
    luach de réir na leabhar Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Caithfear luach de réir na leabhar a chur in ionad mhargadhluach gach maoine agus infheistíochta atá i seilbh na cuideachta, a bhfochuideachtaí nó a gcuideachtaí comhlachaithe nuair atáthar ag áireamh luach coigeartaithe sócmhainní na cuideachta.' Reference "'Cáin Fáltas Caipitiúil Luacháil Scaireanna Neamhluaite', Cáin agus Custaim na hÉireann, www.revenue.ie/ga/tax/cat/forms/formq7e.pdf+&cd=2&hl=en&ct=clnk&gl=ie" rel="noopener noreferrer" target="_blank">http://webcache.googleusercontent.com/search?q=cache:2YAyM-CAjFUJ:www.revenue.ie/ga/tax/cat/forms/formq7e.pdf+&cd=2&hl=en&ct=clnk&gl=ie> [29.3.2016]"
    Buchwert | Bilanzansatz | Restwert | Bilanzausweis
    de
    Definition Wert, mit dem die zu Anschaffungs- oder Herstellungskosten bewerteten Aktiva und Passiva, vermindert um Abschreibungen und vermehrt um Zuschreibungen, in der Bilanz erfasst sind Reference "Wirtschaftslexikon24.net: http://www.wirtschaftslexikon24.net/d/buchwert/buchwert.htm (7.1.2009)"
    book value | net book value | accounting value | carrying value | carrying amount | balance sheet value
    en
    Definition value at which an asset is carried on a balance sheet, calculated by cost of asset minus accumulated depreciation Reference "COM-EN, based on: 'Book Value', Investopedia http://www.investopedia.com/terms/b/bookvalue.asp?layout=orig [5.1.2016]"
    valeur comptable | montant au bilan | valeur bilantaire
    fr
    Definition notion comptable correspondant à l'ensemble des actifs et du passif d'une entreprise et représentant précisément la valeur économique de chaque bien Reference "COM-FR d'après le site de Droit-finance.net > fiches pratiques > lexique, http://droit-finances.commentcamarche.net/faq/24080-valeur-comptable-definition [28.10.2015]"
  14. FINANCE|financial institutions and credit

    #650799

    IATE #3551093
    measúnú an chláir chomhardaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bilanzbewertung | Bilanzprüfung | Bilanzüberprüfung
    de
    Definition "Bewertung der Bilanz eines Finanzinstituts durch einen nationalen Aufseher und/oder den einheitlichen Aufsichtsmechanismus IATE:3545374" Reference Council-DE in Anlehnung an Council-EN
    Comment UPD: st 16.10.13
    balance-sheet assessment | BSA
    en
    Definition evaluation of the balance sheet of a financial institution by a national supervisor and/or the Single Supervisory Mechanism Reference "Council-EN based on- Speech by Vítor Constâncio, Vice-President of the ECB, Public Hearing on Financial Supervision in the EU, Brussels, 24 May 2013, http://www.ecb.int/press/key/date/2013/html/sp130524.en.html [7.8.2013]- Speech by Jörg Asmussen, Member of the Executive Board of the ECB, at the Atlantic Council, London, 9 July 2013, http://www.ecb.europa.eu/press/key/date/2013/html/sp130709.en.html [7.8.2013]"
    étude du bilan | évaluation des bilans
    fr
    Definition étude du bilan d'un établissement de crédit par une autorité nationale de surveillance et/ou par le mécanisme de surveillance unique Reference Conseil-FR
  17. PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations · TRANSPORT|organisation of transport|means of transport

    #642330

    IATE #3508093
    leathán aicrileach teilgthe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cast acrylic sheet | sheets
    en
    Definition acrylic sheet formed between two sheets of glass Reference "British Sign and Graphics Association (BSGA) > Sign FAQs > http://www.bsga.co.uk/faqs_sign_maker.html (1.10.2009)"
    Comment "Cast acrylic sheets generally have wider thickness tolerances and are available in a greater range of colours and textures than extruded acrylic sheets ( IATE:3509161 )"
  19. ECONOMICS · ECONOMICS|national accounts

    #600880

    IATE #53611
    clár comhardaithe deiridh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bilanz am Jahresende
    de
    closing balance sheet
    en
    Definition balance sheet where the value of assets and liabilities held by units at the end of the accounting period are recorded 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 8.63, CELEX:32013R0549/EN"
    compte de patrimoine de clôture
    fr