Gaois

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  1. FINANCE · BUSINESS AND COMPETITION|accounting

    #629611

    IATE #1487428
    scairbhiseach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'San áireamh sna cearta prionsabail a ghabhann le gach scair tá an ceart chuig vóta a chaitheamh ag cruinnithe blianta na scairsealbhóirí, teidlíocht do dhíbhinní ó bhrábúis nuair a dhearbhaítear iad agus ceart chuig rannpháirteachais chomhréireach i mbarrachas nuair a thabharfar chun críche é. Eisíodh na scaireanna ag luach de €1.87 in aghaidh na scaire, agus bhí scairbhiseach de €1,959,000 mar thoradh air' Reference "Nótaí Leis na Ráitis Airgeadais', http://www.bnm.annualreport09-10.com/downloads/notes17-20_ir.pdf [17.2.2015]"
    Agio | Emissionsagio | Emissionsprämie
    de
    Definition Aufschlag zum Nennwert, der bei der Emission von Wertpapieren oder der Ausgabe von Sorten vereinbart werden kann Reference "Wikipedia, s. v. ""Agio"", http://de.wikipedia.org/wiki/Agio (10.1.2014)"
    share premium | premiums | issue premium | premium on capital stock | additional paid-in capital | APIC
    en
    Definition excess amount received by a firm over the par value of its shares Reference "BusinessDictionary.com > share premium, http://www.businessdictionary.com/definition/share-premium.html [14.1.2014]"
    Comment "This amount forms a part of the non-distributable reserves of the firm which usually can be used only for purposes specified under corporate legislation. REF: BusinessDictionary.com > share premium, http://www.businessdictionary.com/definition/share-premium.html [14.1.2014]"
    prime d'émission
    fr
    Definition la différence positive entre la valeur nominale d'une action et son prix d'émission Reference Dictionnaire économique et financier avec les terminologies anglaise, allemande et espagnole, Bernard et Colli (1996), éd. du Seuil [26.2.2014]