AGRICULTURE, FORESTRY AND FISHERIES
- tuarascáil mheastóireachta Reference Ionstraim Aontachais 1985, Prót. 24, mír 7
- ga
4 results
- TRADE|marketing|preparation for market
- tuarascáil na n-iniúchóirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- auditors'opinion | auditors'report | report of independent accountants
- en
- Definition a summary of the findings of a firm of certified public accountants that audits,or examines,a company's financial statements Reference Getting Back to the Basics,Understanding Financials,1998,AG-CPA
- rapport des commissaires aux comptes
- fr
- Definition rapport intégré dans le rapport annuel, et se divisant en deux parties: un rapport général (opinion sur les comptes) et un rapport spécial (conventions conclues entre la société et les administrateurs) Reference Le Journal Des Finances,Le lexique du Trader,1997
- ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme · ENVIRONMENT|deterioration of the environment|nuisance|pollutant|atmospheric pollutant|greenhouse gas
- tuarascáil fíorúcháin Reference "Togra le haghaidh Rialachán lena mbunaítear sásra coigeartaithe carbóin ar theorainneacha, CELEX:52021PC0564/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- tuarascáil fíorúcháin maidir le hastaíochtaí Reference "Togra le haghaidh Rialachán lena mbunaítear sásra coigeartaithe carbóin ar theorainneacha, CELEX:52021PC0564/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- verification report | verified emissions report
- en
- Definition "report stating the activities carried out by a verifier" Reference "COM-Terminology Coordination, based on: Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC"
- Comment The verifier carries out the verification and the activities required by Regulation (EU) 2018/2067 with the aim of providing a verification report that concludes with reasonable assurance that the operator's or aircraft operator's or regulated entity’s annual emissions report is free from material misstatements. Not to be confused with the ‘verified emissions report’ that refers to the operator's or aircraft operator's or regulated entity’s annual emissions report, which is consider verified by a verifier.
- FINANCE|public finance and budget policy|public finance · BUSINESS AND COMPETITION|accounting|management accounting
- tuarascáil iniúchóireachta Reference "Rialachán (AE) Uimh. 537/2014 ó Pharlaimint na hEorpa agus ón gComhairle maidir le ceanglais shonracha a bhaineann le hiniúchóireacht reachtúil ar eintitis leasa phoiblí"
- ga
- Context 'Ní fhéadfaidh an t-iniúchóir reachtúil nó an gnólacht iniúchóireachta leanúint leis an iniúchóireacht reachtúil a bhí á déanamh ar an eintiteas leasa phoiblí ach amháin más féidir leis nó léi a fhírinniú, i gcomhréir le hAirteagal 6 den Rialachán seo agus le hAirteagal 22b de Threoir 2006/43/CE, nach ndéanann soláthar na seirbhísí sin difear dá bhreithiúnas gairmiúil nó dá breithiúnas gairmiúil agus don tuarascáil iniúchóireachta.' Reference "Rialachán (AE) Uimh. 537/2014 ó Pharlaimint na hEorpa agus ón gComhairle maidir le ceanglais shonracha a bhaineann le hiniúchóireacht reachtúil ar eintitis leasa phoiblí"
- tuarascáil iniúchóra Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Context 'tuarascáil iniúchóra sheachtraigh ar na ráitis airgeadais bhliantúla, lena gcumhdaítear iontaofacht na ráiteas airgeadais sin agus dlíthiúlacht agus rialtacht a n-ioncam agus a gcaiteachas araon, arna déanamh ag comhlacht nó saineolaí neamhspleách;' Reference "Rialachán (AE, Euratom) Uimh. 1141/2014 ó Pharlaimint na hEorpa agus ón gComhairle maidir le reacht agus cistiú páirtithe polaitiúla Eorpacha agus fondúireachtaí polaitiúla Eorpacha"
- Prüfungsbericht
- de
- Definition Zusammenfassung der Feststellungen, Schlußfolgerungen und gegebenenfalls der Empfehlungen, deren Übermittlung an die geprüfte Stelle oder an eine beliebige andere zuständige Stelle die Kontrollbehörde oder der Prüfer für sinnvol hält Reference "Europäischer Rechnungshof. Glossar: Ausgewählte Fachbegriffe und Ausdrücke der staatlichen Finanzkontrolle. 1989, http://eca.europa.eu/portal/pls/portal/docs/1/1942215.PDF [29.1.2012]"
- Comment Der Prüfungsbericht kann zusammen mit den Antworten der geprüften Stelle verschickt warden.
- audit report | report of an audit
- en
- Definition statement of the findings, conclusions and, where necessary, recommendations which the audit institution or the auditor sees fit to bring to the attention of the auditee or any other competent authority Reference "European Court of Auditors. Glossary: Selection of terms and expressions used in the external audit of the public sector. 1989, http://eca.europa.eu/portal/pls/portal/docs/1/1942215.PDF [29.1.2012]"
- Comment The audit report may be accompanied by the auditee's replies.
- rapport de contrôle | suite | rapport d'audit
- fr
- Definition relevé des constatations, des conclusions et, éventuellement, des recommandations que l'institution de contrôle, ou le contrôleur, estime utile de porter à l'attention de l'entité contrôlée ou de toute autre autorité compétente Reference "Cours des comptes européenne. Glossaire: Sélection de termes et expressions utilisés en matière de contrôle externe des finances publiques. 1989, http://eca.europa.eu/portal/pls/portal/docs/1/1942215.PDF [29.1.2012]"
- Comment Le rapport de contrôle peut être accompagné des réponses de l'entité contrôlée.