Gaois

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11 results

  1. EUROPEAN UNION|EU finance · AGRICULTURE, FORESTRY AND FISHERIES|fisheries

    #611049

    IATE #874354
    IATI Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ionstraim Airgeadais um Threoraíocht Iascaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Finanzinstrument für die Ausrichtung der Fischerei | FIAF
    de
    Definition einer der 1999 geschaffenen Strukturfonds zur Finanzierung von Strukturmaßnahmen im Sektor Fischerei und Aquakultur sowie Verarbeitung und Vermarktung der entsprechenden Erzeugnisse Reference "vgl. VO 1263/1999 Finanzinstrument für die Ausrichtung der Fischerei, Art.1 Abs.1 CELEX:31999R1263/DE"
    Financial Instrument for Fisheries Guidance | European Fisheries Guidance Fund | European Fisheries Guarantee Fund | FIFG
    en
    Definition One of the Structural Funds, established in 1999 to finance structural measures in the fisheries and aquaculture sector and the industry processing and marketing their products, in order to contribute to the attainment of the objectives of the common fisheries policy and support the general objectives of Articles 33 and 100 of the Treaty. Reference "Regulation (EC) No 1263/1999 on the Financial Instrument for Fisheries Guidance, 2nd recital and Art. 1(1) CELEX:31999R1263"
    Comment "Was replaced by the ""European Fisheries Fund"" established by Regulation Nº 1198/2006 on the European Fisheries Fund IATE:2112732 ."
    Instrument financier d'orientation de la pêche | Fonds européen d'orientation de la pêche | Fonds européen de garantie pour la pêche | IFOP
    fr
    Definition L’instrument financier d’orientation de la pêche (IFOP), lancé pour la période 2000/2006, était l’outil au service d’une politique dont les objectifs étaient de répondre tout autant aux besoins d’une meilleure structuration d’un secteur et de sa pérennité économique qu’aux attentes, voire aux exigences, de la société européenne dans son ensemble. L’IFOP contribuait à deux politiques communautaires : - la politique commune de la pêche (PCP) en accompagnant la restructuration du secteur ; - la politique de cohésion en tant que Fonds structurel en favorisant le développement des zones littorales. Reference "http://agriculture.gouv.fr/sections/thematiques/europe-international/pcp-politique-commune/fonds-europeen-pour/ifop-archive/archive (12.2.2010)"
    Comment "remplacé depuis le 1er janvier 2007 par le Fonds européen pour la pêche (cf: http://agriculture.gouv.fr/sections/thematiques/europe-international/pcp-politique-commune/fonds-europeen-pour/ifop-archive/archive ), IATE:2112732"
  2. FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|accounting

    #663424

    IATE #3589612
    méadú suntasach ar riosca creidmheasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás gach ionstraime airgeadais eile, iasacht an scairshealbhóra in Premier Lotteries Ireland san áireamh, aithníonn an Grúpa ECL saoil nuair a thagann méadú suntasach ar riosca creidmheasa ó uair a céad-aitheanta. Mar sin féin, mura bhfuil méadú suntasach tagtha ar riosca creidmheasa na hionstraime airgeadais ón gcéadaithint, tomhaiseann an Grúpa an liúntas caillteanais don ionstraim airgeadais sin ag suim is comhionann le ECL 12 mhí.' Reference "'Tuarascáil Bhliantúil 2019,' an Post, https://www.anpost.com/AnPost/media/PDFs/An-Post-Tuarascail-Bhliantuil-2019.pdf [4.11.2020]"
    signifikante Erhöhung des Ausfallrisikos
    de
    significant increase in credit risk | SICR
    en
    Definition significant change in the risk of a default occurring over the expected life of the financial instrument Reference "Moody's Analytics Risk Perspectives > Volume 7 The Convergence of Risk, Finance, and Accounting > Spotlight: IFRS 9 > Complying with IFRS 9 Impairment Calculations for Retail Portfolios"
    Comment "A significant increase in credit risk on a financial asset is judged to have occurred when an assessment, using quantitative and qualitative factors, identifies at a reporting date that the credit risk has moved significantly since initial recognition of the asset."
    augmentation importante du risque de crédit d'un instrument financier | augmentation importante du risque de crédit | augmentation importante du risque de crédit d’un actif financier | augmentation significative du risque de crédit
    fr
    Definition "augmentation importante du risque de crédit associé à un actif financier, basée à la fois sur un test quantitatif et un test qualitatif, survenue depuis la comptabilisation initiale de l'instrument, ce qui rend obligatoire la comptabilisation des pertes de crédit totales attendues pour la durée de vie résiduelle" Reference "COM-FR, d'après:- Règlement (UE) 2016/2067 de la Commission modifiant le règlement (CE) n° 1126/2008 portant adoption de certaines normes comptables internationales en ce qui concerne la norme internationale d'information financière IFRS 9- Deloitte, F. Bryois et J. Moës, Pratique comptable, IFRS 9 «INSTRUMENTS FINANCIERS»: LE MODÈLE DES PERTES DE CRÉDIT ATTENDUES (8.5.2020)- Dexia, Rapport annuel 2018 (8.5.2020)"
  3. FINANCE|free movement of capital|financial market

    #638689

    IATE #2207845
    Treoir maidir le margaí in ionstraimí airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    MiFID Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Richtlinie über Märkte für Finanzinstrumente | Finanzmarktrichtlinie | MiFID | MiFID 1 | MiFID I
    de
    MiFID | Markets in Financial Instruments Directive | MiFID 1 | Directive 2004/39/EC on markets in financial instruments | MiFID I
    en
    Definition Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC Reference "Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC, CELEX:32004L0039/EN"
    Comment "Directive governing the provision of investment services in financial instruments by banks and investment firms and the operation of traditional stock exchanges and alternative trading venues that came into effect on 1 November 2007, replacing the Investment Services Directive (ISD) [ IATE:869329 ] The aim of the ISD was to set out basic high-level provisions governing the organisational and conduct-of-business requirements that should apply to firms. It also aimed to harmonise certain conditions governing the operation of regulated markets. MiFID has the same basic purpose, but it makes significant changes to the regulatory framework to reflect developments in financial services and markets since the ISD was implemented. MiFID has been partly recast as Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (MiFID 2, IATE:3568318 ) and partly replaced by Regulation (EU) No 600/2014 of the European Parliament and the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 (Regulation on markets in financial instruments, MiFIR, IATE:3544370 ). MiFID 2 and MiFIR are referred to collectively as the MiFID II package ( IATE:3568320 ). The Members States are required to adopt and publish the measures necessary to comply with MiFID 2 by 3 July 2016, and to apply them from 3 January 2017 (on which date MiFID 1 is accordingly repealed). MiFIR also applies from 3 January 2017. However, on 10 February 2016 the Commission proposed to the European Parliament and the Council that the application of both MiFID 2 and MiFIR be postponed by one year, until 3 January 2018. Reference: - European Commission > Banking and finance > Securities > Investment services and regulated markets (MiFID 1 & 2), http://ec.europa.eu/finance/securities/isd/index_en.htm [7.3.2016] - UK Financial Services Authority (FSA) > About the FSA > What we do > International and EU > Markets in Financial Instruments Directive (MiFID) "
    directive sur les marchés d'instruments financiers | MiFID | Directive 2004/39/CE concernant les marchés d'instruments financiers, modifiant les directives 85/611/CEE et 93/6/CEE du Conseil et la directive 2000/12/CE du Parlement européen et du Conseil et abrogeant la directive 93/22/CEE du Conseil
    fr
  4. FINANCE|financial institutions and credit · FINANCE|free movement of capital|financial market

    #639844

    IATE #2242323
    ordú a fhorghníomhú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausführung von Aufträgen
    de
    Definition Tätigkeit zum Abschluss von Vereinbarungen, ein oder mehrere Finanzinstrumente im Namen von Kunden zu kaufen oder zu verkaufen, und umfasst den Abschluss von Vereinbarungen über den Verkauf von Finanzinstrumenten, die von einer Wertpapierfirma oder einem Kreditinstitut zum Zeitpunkt ihrer Emission ausgegeben werden Reference "Richtlinie 2014/65/EU des Europäischen Parlaments und des Rates vom 15. Mai 2014 über Märkte für Finanzinstrumente sowie zur Änderung der Richtlinien 2002/92/EG und 2011/61/EU Text von Bedeutung für den EWR"
    execution of orders
    en
    Definition conducting buy and sell transactions on behalf of clients according to their instructions Reference "COM-HU, based on: Directive 2014/65/EU on markets in financial instruments, Article 4"
    exécution d’ordres pour le compte de tiers | exécution d’ordres pour le compte de clients | exécution d’ordres | exécution d’ordres sur instruments financiers
    fr
    Definition conclusion d’accords d'achat ou de vente portant sur un ou plusieurs instruments financiers par un prestataire de services d'investissement pour le compte d’un tiers Reference "COM-FR, d'après: Site «Zonebourse » > Outils > Apprendre la bourse > Lexique > Exécution d’ordres pour le compte de tiers (5.7.2021)"
  5. FINANCE|financing and investment · EDUCATION AND COMMUNICATIONS|information technology and data processing|computer system|information technology applications

    #661291

    IATE #3581792
    comhartha infheistíochta Reference "Comhairle-GA, bunaithe ar ""comhartha"" in An tAcht Airgeadais, 1975 (12.10.2020)"
    ga
    comhartha urrúis Reference Comhairle-GA
    ga
    Security Token | Investment Token | Anlage-Token | Anlagetoken | Wertpapiertoken | Asset Token
    de
    Definition "Krypto-Token IATE:3581685, mit dem der Investor externe Vermögenswerte oder Rechte an solchen Werten erwirbt" Reference "Council-DE nach Moneytoday.ch (14.4.2020)"
    Comment Security Token repräsentieren konkrete Vermögenswerte. Sie können z.B. für Anteile an künftigen Unternehmenserträgen stehen und haben somit den Charakter einer Aktie oder eines Wertpapiers.
    investment token | security token | tokenised security
    en
    Definition "crypto-token [ IATE:3581685 ] issued by a company or individual wishing to raise funds for a project, that represents for the token holder a debt or equity claim on the issuer, giving the investor rights similar to those stemming from traditional securities, such as equities, bonds or derivatives" Reference "European Commission staff working document (SWD(2018) 165 final), European Financial Stability and Integration Review (EFSIR) (22.8.2019)"
    jeton d'investissement | jeton représentatif d’un instrument financier
    fr
    Definition titre numérique dans une chaîne de blocs dont la valeur découle de titres externes négociables et assujetti aux lois sur les valeurs mobilières Reference "Conseil-FR, d'après le rapport du Comité n° 24 - FINA (42-1) - Chambre des communes du Canada (21.8.2019)"
  6. FINANCE|financial institutions and credit

    #629003

    IATE #1464689
    margadh todhchaíochtaí airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Finanzterminmarkt | Finanzterminbörse
    de
    financial futures market | financial futures exchange
    en
    Definition futures market where only financial instruments are negotiated Reference Capital Market Terminology,C.Kissas,1990
    marché à terme d'instruments financiers | marché de contrats à terme d'instruments financiers
    fr
    Definition marché à terme sur lequel se négocient les instruments financiers représentatifs d'actifs financiers ou monétaires par multiple de contrats normalisés Reference arrêté du 18/02/87 relatif à l'enrichissement du voc.économique et financier,JORF 02/04/87
  7. FINANCE · EDUCATION AND COMMUNICATIONS|information technology and data processing

    #664346

    IATE #3591823
    tairiscint comharthaí urrúis Reference Comhairle-GA
    ga
    Emission von Wertpapiertoken
    de
    Definition öffentliche Veräußerung von Werten, Rechten oder Schuldverhältnissen, die über digitale Token abgebildet werden Reference "de.wikipedia.org: Security-Token-Offering (12.7.2022)"
    Comment Bei einem STO (= Security Token Offering) können Unternehmen ihre Anteile in Form von Token auf der Blockchain anbieten. Für Unternehmen ist dieses Vorgehen oftmals einfacher und mit geringeren regulatorischen Auflagen verbunden. Bei einem ICO (Initial Coin Offering) besitzen Aktionäre keinerlei Rechte. Wenn die Preise steigen, hat dies nichts mit dem fundamentalen Wert zu tun, sondern beruht auf reiner Spekulation. Im Gegenteil. Bei einem STO (Security Token Offering) besitzen die Tokens Wertpapierstatus und können somit wie Finanztitel gehandelt werden.
    security token offering | securities token offering | STO
    en
    Definition innovative means of raising capital performed when a company releases cryptocurrency-based assets for sale Reference "EP-EN, based on:BitcoinWiki, 'Security Token Offering (30.11.2020)'"
    offre de jeton représentatif d'un instrument financier | STO
    fr
    Definition modalité de levée de fonds pour les entreprises s’appuyant sur l'émission de titres financiers sous forme de jetons numériques distribués via l'infrastructure de la chaîne de blocs Reference "PE-FR, d'après:- Site du Service public du gouvernement princier de Monaco (11.2.2021), «Offre de jetons - Security Token Offerings» (21.7.2021)- Cryptoast, site éducatif sur le Bitcoin, la blockchain et les crypto-monnaies, Amélie Doublet (10.9.2020), «Le futur des Security Token Offerings (STOs), faut-il adapter le droit?» (21.7.2021)"
  10. FINANCE|free movement of capital|financial market

    #648915

    IATE #3544370
    an Rialachán maidir le margaí in ionstraimí airgeadais Reference "Rialachán (AE) Uimh. 600/2014 maidir le margaí in ionstraimí airgeadais agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32014R0600/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    MiFIR Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verordnung über Märkte für Finanzinstrumente | MiFIR
    de
    Definition "Teil eines Pakets, das die ""neue MiFID"" (RL 2014/65/EU CELEX:32014L0065/DE ) und diese VO umfasst" Reference Council-DE
    Regulation on markets in financial instruments | MiFIR
    en
    Definition Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 Reference "The Regulation, CELEX:32014R0600/EN"
    Comment "Regulation (EU) No 600/2014 (‘MiFIR’) was adopted together with Directive 2014/65/EU ( ‘MiFID 2’, IATE:3568318 ) in the wake of the financial crisis. MiFID 2 and MiFIR are referred to collectively as the ‘MiFID II package’ ( IATE:3568320 ). They cover securities markets, investment intermediaries and trading venues. Together they reinforce and replace Directive 2004/39/EC ( MiFID 1, IATE:2207845 ).Reference: Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) No 600/2014 on markets in financial instruments, Regulation (EU) No 596/2014 on market abuse and Regulation (EU) No 909/2014 on improving securities settlement in the European Union and on central securities depositories as regards certain dates, COM(2016) 57 final, 10.2.2016, CELEX:52016PC0057/EN"
    règlement concernant les marchés d'instruments financiers | règlement MIF | MiFIR | règlement MiFIR
    fr
    Definition Règlement (UE) n°600/2014 du Parlement européen et du Conseil du 15 mai 2014 concernant les marchés d’instruments financiers et modifiant le règlement (UE) n°648/2012 Reference "CELEX:32014R0600/FR"
  11. EUROPEAN UNION|EU finance

    #663713

    IATE #3590355
    athshreabha ó ionstraimí airgeadais Reference "Togra lena mbunaítear Clár don Chomhshaol agus do Ghníomhú ar son na hAeráide (LIFE) agus lena n-aisghairtear Rialachán (AE) Uimh. 1293/2013"
    ga
    Context Féadfar athshreabha ó ionstraimí airgeadais arna mbunú faoi Rialachán (AE) Uimh. 1293/2013 a infheistiú sna hionstraimí airgeadais arna mbunú faoin [gciste InvestEU]. Reference "Togra lena mbunaítear Clár don Chomhshaol agus do Ghníomhú ar son na hAeráide (LIFE) agus lena n-aisghairtear Rialachán (AE) Uimh. 1293/2013"
    Rückflüsse aus Finanzierungsinstrumenten
    de
    Definition Beträge (Einnahmen, Rückzahlungen), die aus Finanzierungsinstrumenten der EU stammen und in den Haushalt der EU oder die Instrumente, aus denen sie stammen, zurückfließen Reference Council-DE in Anlehnung an Council-EN
    reflows from financial instruments | reflows
    en
    Definition "proceeds (revenues or repayments) generated by EU financial instruments, which are returned to the EU budget or re-injected into the instrument which produced them" Reference "Council-EN, based on:- European Commission, Draft general budget of the European Union for the financial year 2020 (8.7.2020), Part X: Financial instruments, COM (2019) 400, June 2019, p. 9- Great Britain: Parliament: House of Commons: European Scrutiny Committee, Forty-eighth report of session 2010-12: documents considered by the Committee on 7 December 2011 (8.7.2020), 2011, p. 30- European Commission, Public consultation on the revision of the Financial Regulation applicable to the general budget of the Union (8.7.2020), p. 12"
    remboursements provenant d’instruments financiers
    fr