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202 results

  1. FINANCE|insurance

    #679768

    IATE #1474786
    caillteanas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'an caillteanas ar an risíocht a cheaptar a bheidh ann arna shloinneadh mar an méid a thiocfaidh in aibíocht laistigh de bhuicéid aibíochta mhíosúla suas go dtí trí bliana agus go bliantúil ina dhiaidh sin.' Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA"
    Abwicklung | Run-off
    de
    Definition "Zustand, dass ein Erstversicherer oder Rückversicherer kein Neugeschäft mehr zeichnet und den Versicherungsbestand lediglich abwickelt. Der Run-off kann auch nur einen Teil des Geschäfts erfassen" Reference "Council-DE in Anl. an Versicherungsmagazin > Run-off (16.8.2024)"
    Comment Der Run-off kann auch nur einen Teil des Geschäfts erfassen
    run off | run-off | runoff
    en
    Definition handling of losses by the (re)insurer until the ultimate conclusion of all activity on a particular contract Reference "DEVONSHIRE, Insurance And Reinsurance Management, Articles and News, ""Runoff: New Strategies for an Old Business"", http://www.devonshiregroup.com/articles/runoff-new-strategies-for-an-old-business/ [24.11.2015]"
    Comment "The term “runoff” originated in the insurance and reinsurance industries as a means to distinguish between canceling contracts on a cutoff basis (the (re)insurer liability is cut off after policy termination) and canceling contracts on an ongoing or runoff basis. DEVONSHIRE, Insurance And Reinsurance Management, Articles and News, ""Runoff: New Strategies for an Old Business"", http://www.devonshiregroup.com/articles/runoff-new-strategies-for-an-old-business/ [24.11.2015See also:- run-off ratio [ IATE:3545609 ]- cut off, clean cut [ IATE:1148607 ]- provision run-off ratio [ IATE:3562850 ]"
    liquidation de sinistres
    fr
    Definition déroulement des règlements, des recours et des provisionnements concernant un ensemble de sinistres déterminés Reference arrêté du 11/01/90 relatif à la terminologie économique et financière,JORF 31/01/90
  2. BUSINESS AND COMPETITION|accounting

    #623442

    IATE #1239771
    caillteanas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verlust
    de
    Definition Überschuß der Aufwendungen über die entsprechenden Erträge für einen Sachbereich oder Zeitabschnitt Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    loss
    en
    Definition the excess of all the costs and expenses over the income from a transaction or over a period Reference ---
    perte | perte nette
    fr
    Definition excédent des charges sur les produits, soit pour une opération, soit pour une période Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  4. FINANCE|financial institutions and credit

    #650259

    IATE #3549624
    caillteanas Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    leachtú nádúrtha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Auslauf
    de
    natural run-off | natural runoff | natural run off | run-off | run off | runoff
    en
    Definition process whereby assets, loans etc. reach the end of their natural lives without being renewed Reference Council-EN
    gestion extinctive | liquidation
    fr
  5. LAW|civil law|civil law · FINANCE|financial institutions and credit|banking · FINANCE|insurance

    #683233

    IATE #3545556
    acmhainn iniomparthachta caillteanas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    acmhainn ionsúcháin caillteanais Reference Comhairle-GA
    ga
    cumas ionsúcháin caillteanais Reference Téarmeolaithe COM-GA
    ga
    Verlustausgleichsfähigkeit | Verlustdeckungsfähigkeit | Verlustabsorptionsfähigkeit
    de
    Definition Fähigkeit eines Kredit-/Finanzinstituts oder einer Versicherungsgesellschaft, Verluste aufzufangen, die seinen/ihren Fortbestand akut gefährden würden Reference "Council-DE vgl. Publikation Basler Ausschuss für Bankenaufsicht (Nov. 2011) http://www.bis.org/publ/bcbs207_de.pdf (28.11.14)"
    loss-absorbing capacity | loss-absorption capacity | loss absorbency
    en
    Definition ability of a bank, insurance company or other financial institution to suffer losses without falling below regulatory minima of capital and requiring re-capitalisation or resolution Reference "COM-EN, based on: Association of Corporate Treasurers (ACT) > The Treasurer’s Wiki > Loss absorbing capacity, http://wiki.treasurers.org/wiki/Loss_absorbing_capacity [25.11.2014]"
    Comment "See also: - absorption of losses [ IATE:3532105 ] - loss absorption mechanism [ IATE:3504225 ]"
    capacité d’absorption des pertes
    fr
    Definition capacité d'un établissement de crédit, d'une compagnie d'assurance ou d'un autre établissement financier de subir des pertes sans se retrouver sous le niveau minimal d'exigences de fonds propres Reference "CENTERM, sur la base de: THE TREASURERS WIKI, ""Loss absorbing capacity"": http://wiki.treasurers.org/wiki/Loss_absorbing_capacity [21.11.201]"
  7. BUSINESS AND COMPETITION|accounting

    #683053

    IATE #3540916
    aithint caillteanais Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    recognition of losses | recognition of a loss | loss recognition
    en
    Definition recordation of losses in an entity's accounting records Reference "COM-LT, based on:accountingtools.com > Dictionary > Recognition (11.3.2024)"
  8. INTERNATIONAL RELATIONS|international affairs|international agreement

    #534021

    IATE #810484
    an Coinbhinsiún maidir le Slánaíocht Dífhostaíochta i gCás Caillteanas nó Trochlúchán Loinge Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übereinkommen über die Gewährung einer Entschädigung für Arbeitslosigkeit infolge von Schiffbruch
    de
    Comment CONTEXT: Kontext: Internationale Arbeitsorganisation (IAO).;MISC: Genua, 09.07.1920.
    Convention concerning Unemployment Indemnity in Case of Loss or Foundering of the Ship | Unemployment Indemnity (Shipwreck) Convention, 1920
    en
    Comment Date of adoption: 9.7.1920 Date of entry into force: 16.3.1923C8
    Convention concernant l'indemnité de chômage en cas de perte par naufrage | Convention sur les indemnités de chômage (naufrage), de 1920 (C8)
    fr
    Comment Date d'adoption: 9.7.1920;Date d'entrée en vigueur:16.3.1923.C8
  9. FINANCE · FINANCE|financial institutions and credit

    #639802

    IATE #2242140
    an dara tráinse caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mezzanine-Tranche | Mezzanine Tranche | Second-Loss-Tranche
    de
    Definition Stellung von Wertpapieren bezüglich der Zahlungen an die ABS-Inhaber sowie des mit diesen Papieren verbundenen Ausfallrisikos Reference "Finanz-Lexikon.de: http://www.finanz-lexikon.de/mezzanine%20tranche_4093.html [9.12.11]"
    Comment "Inhaber der Mezzanine-Tranche werden nachrangig der Senior Tranche IATE:2242194 und vorrangig der Equity Tranche IATE:3507952 bedient; XREF: ABS IATE:1682252 ; DIV:cba, 9.12.11"
    second loss tranche
    en
    Definition second most junior tranche which absorbs losses up to its investment or nominal amount after the first-loss tranche Reference "Council-EN, based on International Accounting Standards Board Staff Paper: ""Financial Instruments - Recognition and Measurement - Classification - concentrations of credit risk"", June 2009 http://www.iasb.org/NR/rdonlyres/2D837485-9463-4AEA-A828-5D52E803938E/0/FI0906b03A2obs.pdf [09.12.2011]"
    Comment "For ""junior tranche"" see IATE:3507952 ."
    tranche «deuxième perte» | tranche mezzanine
    fr
    Definition dans un montage de titrisation, désigne la tranche qui absorbe les pertes liées à d’éventuels défauts au sein du portefeuille sous-jacent dans le cas où celles-ci excèdent le montant de la tranche de première perte, dite equity Reference "Banque de France, Revue de la stabilité financière, n°6, juin 2005, Glossaire; https://www.banque-france.fr/fileadmin/user_upload/banque_de_france/archipel/publications/bdf_rsf/etudes_bdf_rsf/bdf_rsf_06_etu_1.pdf [2.12.2015]"
  10. EUROPEAN UNION · AGRI-FOODSTUFFS|foodstuff

    #657771

    IATE #3572266
    an Grúpa Saineolaithe maidir le Caillteanas Bia agus Cur Amú Bia Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Expertengruppe für Lebensmittelverluste und Lebensmittelverschwendung
    de
    Definition informelle Expertengruppe der Kommission, die sich mit Strategien zur Vermeidung von Lebensmittelverlusten und Lebensmittelverschwendung befasst
    Comment "XREF: EU-Plattform für Lebensmittelverluste und -verschwendung IATE:3571587"
    Expert Group on Food Losses and Food Waste
    en
    Definition informal expert group tasked with facilitating the sharing of learning and best practice and assisting the Commission and Member States in identifying and prioritising actions to be taken at EU level to prevent food losses and food waste Reference "Council-EN, based on:- European Commission > Food Safety > Food > Food Waste > EU actions against food waste > Member States - Efforts to reduce food waste [27.4.2018]- European Commission > Register of Commission Expert Groups > Group Details > Expert Group on Food Losses and Food Waste (E03189) [27.4.2018]"
    Comment "Not to be confused with the EU Platform on Food Losses and Food Waste [ IATE:3571587 ]."
    groupe d'experts sur les pertes et gaspillages alimentaires
    fr
    Definition groupe d'experts informel chargé de faciliter le partage des connaissances et bonnes pratiques ainsi que d'aider la Commission et les États membres à identifier les mesures prioritaires à prendre au niveau de l'UE pour éviter les pertes et le gaspillage alimentaire Reference "Conseil-FR, d'après: - European Commission > Food Safety > Food > Food Waste > EU actions against food waste > Member States - Efforts to reduce food waste, https://ec.europa.eu/food/safety/food_waste/eu_actions/member_states_en [05/04/2017]- Commission européenne > Registre des groupes d'experts de la Commission et autres entités similaires > Détails du groupe > Expert Group on Food Losses and Food Waste, https://ec.europa.eu/transparency/regexpert/index.cfm?do=groupDetail.groupDetail&groupID=3189&NewSearch=1&NewSearch=1&Lang=FR [05/04/2017]"
  11. FINANCE|insurance · TRANSPORT|transport policy|transport policy · TRANSPORT|land transport|land transport

    #655357

    IATE #3568192
    an Institiúid um Shonraí maidir le Caillteanas ar an Mórbhealach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Highway Loss Data Institute | HLDI
    en
    Definition institute which shares and supports the mission of the Insurance Institute for Highway Safety through scientific studies of insurance data representing the human and economic losses resulting from the ownership and operation of different types of vehicles and by publishing insurance loss results by vehicle make and model Reference "COM-EN, based on:Insurance Institute for Highway Safety/Highway Loss Data Institute, http://www.iihs.org/ [26.2.2016]"
    Comment "Wholly supported by auto insurers and insurance associations.See also: Insurance Institute for Highway Safety (IIHS) [ IATE:1889692 ]"
  13. FINANCE|financial institutions and credit · FINANCE|financing and investment|financing|financing policy|corporate finance

    #682251

    IATE #3511108
    anailís caillteanais agus sreafa airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás go ndéanann gníomhaireacht rátála creidmheasa ionstraim urrúsúcháin a rátáil, cuirfidh sí an fhaisnéis go léir maidir le hanailís caillteanais agus sreafa airgid atá curtha i gcrích aici nó a bhfuil sí ag brath air mar aon le tuairim d’aon athrú a bhfuiltear ag súil leis sa rátáil chreidmheasa ar fáil sa rátáil chreidmheasa.' Reference "Rialachán (CE) 1060/2009 maidir le gníomhaireachtaí rátála creidmheasa, CELEX:32009R1060/GA"
    loss and cash flow analysis | loss and cash-flow analysis
    en
    Definition financial assessment approach that examines two key aspects of a business's financial performance being profitability of specific products or services, and of the cash inflows and outflows of a business over a specific period, to determine a company’s working capital Reference "COM-Terminology Coordination, based on:FasterCapital > Topics > The Importance Of Cash Flow For Profit Center Success (23.8.2024)Tipalti > Accounting Hub > Cash Flow Analysis: Definition, Process & Examples (23.8.2024)"
    analyse des pertes et des flux de trésorerie
    fr
  14. FINANCE|insurance|insurance

    #683235

    IATE #3545564
    árachas caillteanais airgeadais ilghnéithigh Reference "Rialachán Cur Chun Feidhme (AE) 2023/894 lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Threoir 2009/138/CE ó Pharlaimint na hEorpa agus ón gComhairle maidir leis na teimpléid le haghaidh gnóthais árachais agus athárachais chun an fhaisnéis is gá chun maoirseacht a dhéanamh orthu a chur faoi bhráid a n-údarás maoirseachta, agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) 2015/2450, CELEX:32023R0894/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    miscellaneous financial loss insurance
    en
    Definition insurance that covers employment risk, insufficiency of income, bad weather, loss of benefit, continuing general expenses, unforeseen trading expenses, loss of market value, loss of rent or revenue, indirect trading losses other than those mentioned above, other financial loss (non-trading) Reference "Delegated Regulation (EU) 2015/35 supplementing Directive 2009/138/EC on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II)"
  15. AGRI-FOODSTUFFS

    #657360

    IATE #3571587
    Ardán an Aontais Eorpaigh maidir le Caillteanas Bia agus Cur Amú Bia Reference "EESC/COR-GA, bunaithe ar: European Commission > Food > EU Platform on Food Losses and Food Waste: https://ec.europa.eu/food/safety/food_waste/eu_actions/eu-platform_en [22.01.2018]"
    ga
    Definition ardán tiomnaithe don chaillteanas bia a chosc, a chruthaigh an Coimisiún Eorpach chun tacú leis na Spriocanna Forbartha Inbhuanaithe a bhaint amach Reference "EESC/COR-GA, bunaithe ar: European Commission > Food > EU Platform on Food Losses and Food Waste: https://ec.europa.eu/food/safety/food_waste/eu_actions/eu-platform_en [22.01.2018]"
    EU-Plattform für Lebensmittelverluste und -verschwendung
    de
    Definition von der Europäischen Kommission eingerichtete Plattform, die die Vermeidung von Lebensmittelverschwendung fördert und so zur Umsetzung der Ziele für nachhaltige Entwicklung der Vereinten Nationen beiträgt Reference EESC/CoR TERM-DE
    EU Platform on Food Losses and Food Waste
    en
    Definition platform dedicated to food waste prevention, created by the European Commission to support the achievement of the Sustainable Development Goals Reference "EESC/COR-EN, based on: European Commission > Food > EU Platform on Food Losses and Food Waste: https://ec.europa.eu/food/safety/food_waste/eu_actions/eu-platform_en [12.10.2017]"
    Comment The EU Platform on Food Losses and Food Waste (FLW) aims to support all actors in: defining measures needed to prevent food waste; sharing best practice; and evaluating progress made over time.
    plateforme de l’Union sur les pertes et le gaspillage alimentaires
    fr
    Definition plateforme devant aider toutes les parties concernées à définir et mettre en œuvre des solutions en matière de prévention des pertes et du gaspillage alimentaires en vue d'atteindre les objectifs de développement durable qui s'y rapportent Reference "EESC/COR-FR, d'après la fiche d'information MEMO/16/3989 de la Commission européenne: http://europa.eu/rapid/press-release_MEMO-16-3989_fr.htm?locale=FR [20.11.2017]"
  17. FINANCE|insurance|insurance

    #679027

    IATE #1355839
    athárachas barrachais caillteanais Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Schadenexzedentenrückversicherung
    de
    excess of loss reinsurance | XoL reinsurance | excess of loss | excess-of-loss
    en
    Definition form of reinsurance that indemnifies the ceding company for the portion of a loss that exceeds its own retention Reference "IRMI Online (www.irmi.com) > Glossary of Insurance & Risk Management Terms > Terms > 'Excess of loss reinsurance' http://www.irmi.com/online/insurance-glossary/terms/e/excess-of-loss-reinsurance.aspx [10.09.2014]"
    Comment "See also: - non-proportional reinsurance (broader) [ IATE:1355873 ]"
    réassurance en excédent de sinistres | excédent de sinistre
    fr
    Definition traité de réassurance aux termes duquel le réassureur prend en charge la partie de chaque sinistre qui dépasse une franchise dont le montant est appelé priorité Reference arrêté du 6/01/89 relatif à la terminologie économique et financière,JORF 31/01/89
  20. FINANCE|financial institutions and credit|banking

    #657733

    IATE #3572205
    bileog téarmaí an chumais iomláin ionsúcháin caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'An 9 Samhain 2015, d’fhoilsigh an Bord um Chobhsaíocht Airgeadais (FSB) Bileog Téarmaí (“caighdeán TLAC”) an Chumais Iomláin Ionsúcháin Caillteanais (TLAC), agus d’fhormhuinigh G20 é i Samhain 2015. Is é cuspóir chaighdeán TLAC a áirithiú i gcás bainc a bhfuil tábhacht shistéamach dhomhanda leo (G-SIBanna), dá ngairtear i gcreat an Aontais institiúidí a bhfuil tábhacht shistéamach dhomhanda leo (G-SIInna), go bhfuil an cumas ionsúcháin caillteanais agus athchaipitliúcháin is gá acu chun a áirithiú, nuair a bheidh réiteach á dhéanamh agus díreach ina dhiaidh sin, gur féidir leanúint le feidhmeanna criticiúla gan cistí na gcáiníocóirí (cistí poiblí) ná cobhsaíocht airgeadais a chur i mbaol. Sa teachtaireacht uaidh an 24 Samhain 2015 dar teideal “Towards the completion of the Banking Union” (I dtreo an tAontas Baincéireachta a thabhairt chun críche), gheall an Coimisiún go gcuirfeadh sé togra reachtach chun cinn faoi dheireadh 2016, lena bhféadfaí caighdeán TLAC a chur chun feidhme i ndlí an Aontais faoin sprioc-am a comhaontaíodh go hidirnáisiúnta, mar atá 2019.' Reference "Treoir (AE) 2017/2399 lena leasaítear Treoir 2014/59/AE maidir le hionstraimí fiachais neamhurraithe a rangú in ordlathas dócmhainneachta, CELEX:32017L2399/GA"
    caighdeán TLAC Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'An 9 Samhain 2015, d’fhoilsigh an Bord um Chobhsaíocht Airgeadais (FSB) Bileog Téarmaí (“caighdeán TLAC”) an Chumais Iomláin Ionsúcháin Caillteanais (TLAC), agus d’fhormhuinigh G20 é i Samhain 2015. Is é cuspóir chaighdeán TLAC a áirithiú i gcás bainc a bhfuil tábhacht shistéamach dhomhanda leo (G-SIBanna), dá ngairtear i gcreat an Aontais institiúidí a bhfuil tábhacht shistéamach dhomhanda leo (G-SIInna), go bhfuil an cumas ionsúcháin caillteanais agus athchaipitliúcháin is gá acu chun a áirithiú, nuair a bheidh réiteach á dhéanamh agus díreach ina dhiaidh sin, gur féidir leanúint le feidhmeanna criticiúla gan cistí na gcáiníocóirí (cistí poiblí) ná cobhsaíocht airgeadais a chur i mbaol. Sa teachtaireacht uaidh an 24 Samhain 2015 dar teideal “Towards the completion of the Banking Union” (I dtreo an tAontas Baincéireachta a thabhairt chun críche), gheall an Coimisiún go gcuirfeadh sé togra reachtach chun cinn faoi dheireadh 2016, lena bhféadfaí caighdeán TLAC a chur chun feidhme i ndlí an Aontais faoin sprioc-am a comhaontaíodh go hidirnáisiúnta, mar atá 2019.' Reference "Treoir (AE) 2017/2399 lena leasaítear Treoir 2014/59/AE maidir le hionstraimí fiachais neamhurraithe a rangú in ordlathas dócmhainneachta, CELEX:32017L2399/GA"
    TLAC Term Sheet | TLAC termsheet | total loss-absorbing capacity term sheet | TLAC standard
    en
    Definition specifies certain requirements applicable to the operations of banking groups in foreign jurisdictions in order to make the implementation of bail-in effective in a cross-border situation Reference "ACPR BANQUE DE FRANCE, Treating the E.U. as a Single Jurisdiction forthe Implementation of TLAC(EBA Report on MREL, December 2016)European Recovery and Resolution Summit - London14-16/12/2016David BLACHE –Deputy Director for ResolutionACPR - French Resolution Authority, https://acpr.banque-france.fr/fileadmin/user_upload/acp/Actualite/20161214-RRP-Summit-London.pdf [15.3.2017] http://www.fsb.org/wp-content/uploads/TLAC-Principles-and-Term-Sheet-for-publication-final.pdf [5.5.2017]"