Definition Barzahlung anstelle einer sonst in Form von Sachwerten zu erbringenden Leistung Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
Definition short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value Reference IASCF, Key term list
Definition amount available in cash upon cancellation of an insurance policy, usually a whole life policy, before it becomes payable upon death or maturity Reference Investorwords > cash value http://www.investorwords.com/786/cash_value.html [17.7.2010]
Comment To receive the cash value, the policyholder is normally obliged to surrender the policy received at outset of the contract to the issuing life insurance company as documentation of rights under the contract.Wikipedia > Cash value http://en.wikipedia.org/wiki/Cash_value [17.7.2010]
BUSINESS AND COMPETITION|business organisation|business activity · FINANCE|free movement of capital|financial market
Definition opération qui consiste à lever des fonds auprès des actionnaires et du public pour financer le développement de l'entreprise Reference Le Journal Des Finances,Le lexique du Trader,1997
ECONOMICS|economic analysis|statistics · ECONOMICS|national accounts · EMPLOYMENT AND WORKING CONDITIONS|personnel management and staff remuneration|remuneration of work
pá agus tuarastail in airgead tirim Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
Comment Ranníocaíochtaí sóisialta, cánacha ioncaim agus íocaíochtaí eile is iníoctha ag an bhfostaí, lena n-áirítear iad sin a choinníonn an fostóir siar agus a íoctar go díreach le scéimeanna árachais shóisialta, le húdaráis chánach, etc. thar ceann an fhostaí: Áirítear luach saothair de na cineálacha seo a leanas in “pá agus tuarastail in airgead tirim”: (a)gnáthphá agus gnáth-thuarastail is iníoctha go tráthrialta; (b)íocaíochtaí feabhsaithe, e.g. íocaíochtaí as ragobair, obair oíche, obair ar an deireadh seachtaine, obair in imthosca míthaitneamhacha nó guaiseacha; (c)liúntais costas maireachtála, liúntais áitiúla agus liúntais easaoránachta; (d)bónais nó íocaíochtaí eisceachtúla eile, atá nasctha le feidhmíocht ghinearálta an ghnóthais, arna ndéanamh faoi scéimeanna dreasachta; bónais atá bunaithe ar tháirgiúlacht nó ar bhrabúis, bónais na Nollag agus na hAthbhliana gan sochair shóisialta fostaithe a áireamh (féach pointe (c) de mhír 4.07); pá i leith “an 13ú mí go 14ú mí” (pá forlíontach bliantúil); (e)liúntais as iompar go dtí an obair agus ón obair, gan liúntais ná aisíocaíochtaí d’fhostaithe as costais taistil, scartha, aistrithe agus siamsaíochta a thabhaítear agus a ndualgais á gcomhlíonadh acu a áireamh (féach pointe (a) de mhír 4.07); (f)pá saoire i leith saoirí oifigiúla nó saoirí bliantúla; (g)coimisiúin, síntí láimhe, táillí tinrimh agus táillí stiúrthóirí arna n-íoc le fostaithe; (h)íocaíochtaí a dhéanann fostóirí lena bhfostaithe faoi scéimeanna coigiltis; (i)íocaíochtaí eisceachtúla le fostaithe a fhágann an gnóthas, mura bhfuil na híocaíochtaí sin ceangailte le comhaontú comhchoiteann; (j)liúntais tithíochta arna n-íoc ag fostóirí lena bhfostaithe in airgead tirim Tagairt: Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
Comment Wages and salaries in cash include social contributions, income taxes, and other payments payable by the employee, including those withheld by the employer and paid directly to social insurance schemes, tax authorities, etc. on behalf of the employee:Wages and salaries in cash include the following kinds of remuneration:(a) basic wages and salaries payable at regular intervals;(b) enhanced payments, such as payments for overtime, night work, weekend work, disagreeable or hazardous circumstances;(c) cost of living allowances, local allowances and expatriation allowances;(d) bonuses or other exceptional payments linked to the overall performance of the enterprise made under incentive schemes; bonuses based on productivity or profits, Christmas and New Year bonuses excluding employee social benefits (see point (c) of paragraph 4.07); '13th to 14th month' pay also known as annual supplementary pay;(e) allowances for transport to and from work, excluding allowances or reimbursement of employees for travelling, separation, removal and entertainment expenses incurred in the course of their duties (see point (a) of paragraph 4.07);(f) holiday pay for official holidays or annual holidays;(g) commissions, tips, attendance and directors' fees paid to employees;(h) payments made by employers to their employees under saving schemes;(i) exceptional payments to employees who leave the enterprise, where those payments are not linked to a collective agreement;(j) housing allowances paid in cash by employers to their employees Reference: Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union, CELEX:02013R0549-20150824/EN
BUSINESS AND COMPETITION|business organisation · FINANCE · FINANCE|financial institutions and credit
Definition social insurance benefits payable in cash to households by social security funds Reference Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union (Text with EEA relevance)
Context 'D'fhonn an chosaint atá ar fáil d'infheisteoirí miondíola a neartú, foráiltear leis an Rialachán seo freisin i dtaca le hinfheisteoirí miondíola nach mó a bpunann, atá comhdhéanta de thaiscí in airgead tirim agus ionstraimí airgeadais ach gan ionstraimí airgeadais a tugadh mar chomhthaobhacht a chur san áireamh, ná EUR 500 000, gur cheart do bhainisteoir an ELTIF nó d'aon dáileoir, tar éis dóibh tástáil oiriúnachta a dhéanamh agus tar éis dóibh comhairle infheistíochta iomchuí a sholáthar, a áirithiú nach ndéanfaidh an t-infheisteoir miondíola méid comhiomlán is mó ná 10 % de phunann an infheisteora a infheistiú in ELTIFanna ar choinníoll nach lú ná EUR 10 000 an méid tosaigh a infheistíodh i gceann amháin nó níos mó de na hELTIFanna.' Reference Rialachán (AE) 2015/760 maidir le Cistí Infheistíochta Fadtéarmaí Eorpacha, CELEX:32015R0760/GA
Definition Hinterlegung eines Bargeldbetrages zur Absicherung Reference COM-DE nach:Digitales Wörterbuch der deutschen Sprache > Wörterbuch > Bareinlage (19.1.2022)
Definition fonds déposés pour constituer une garantie auprès de l’autorité compétente en vue d’assurer le respect de plusieurs obligations Reference COM-FR d'aprèsRÈGLEMENT DÉLÉGUÉ (UE) …/... DE LA COMMISSION du 7.12.2021 complétant le règlement (UE) 2021/2116 du Parlement européen et du Conseil en ce qui concerne les organismes payeurs et autres entités, la gestion financière, l’apurement des comptes, les garanties et l’utilisation de l’euro. Chapitre IV - Garanties[Document interne COM: AGRI-2021-81082-04-00]