Gaois

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50 results

  1. FINANCE|public finance and budget policy · BUSINESS AND COMPETITION|accounting|accounting

    #682459

    IATE #3519290
    ráiteas sreabhaidh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mittelherkunfts-und-verwendungsrechnung | Kapitalflussrechnung
    de
    Definition Bestandteil des Abschlusses, der gegliedert nach der betrieblichen Tätigkeit, der Investitions- und der Finanzierungstätigkeit die historischen Bewegungen der Zahlungsmittel und Zahlungsmitteläquivalente in der Berichtsperiode eines Unternehmens darstellt Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) in Anlehnung an Verordnung (EG) Nr. 1260/2008 (internationale Rechnungslegungsstandards), IAS 7.Zielsetzung, CELEX:32008R1260/DE"
    statement of cash flows | cash flow statement | cash-flow statement
    en
    Definition report of the historical changes in cash and cash equivalents of an entity which classifies cash flows during the period from operating, investing and financing activities Reference "COM-MT, based on:Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002"
    état des flux de trésorerie | tableau des flux de trésorerie
    fr
  2. FINANCE · BUSINESS AND COMPETITION|accounting

    #604295

    IATE #760449
    sreabhadh airgid thirim Reference Foclóir Staidéir Ghnó
    ga
    Brutto-Eigenfinanzierungsmarge
    de
    Comment "CONTEXT: Interventionssätze der Strukturfonds;MISC: Dieser Ausdruck wurde im Vordok. 7937/1/88 S. 33/34 (=KOM-Vorschlag) mit ""cash flow"" übersetzt; ""Cash-flow"" ist in Gablers Wirtschaftslexikon ein eigenes grosses Stichwort."
    cash flow | gross self-financing margin
    en
    Definition "New York Stock Exchange definition of cash flow: "" Reported net income of a corporation plus amounts charged for depreciation, depletion, amortization, extraordinary charges to reserves, which are bookkeeping deductions and not paid out in actual dollars and cents"" ( 4.8.00 (under ""Glossary"")" Reference ---
    Comment UPDATED: JIF 14/04/2000
    marge brute d'autofinancement | bénéfice net avant amortissement | capacité d'autofinancement | MBA
    fr
    Definition Marge brute d'autofinancement: mesure les ressources disponibles pour financer les investissements. On parle encore de capacité d'autofinancement. Ces ressources comprennent : le bénéfice net avant impôt, les dotations aux amortissements et les dotations aux diverses provisions. Reference Lexique d'économie, Dalloz, 1999
  3. EUROPEAN UNION|EU finance|Community budget · ECONOMICS · BUSINESS AND COMPETITION|accounting · FINANCE

    #609013

    IATE #842617
    sreabhadh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'an sreabhadh airgid thirim agus modhanna cur chuige na bhfabhruithe agus, i gcás inarb iomchuí, táscairí an mhargaidh phríobháidigh;' Reference "Rialachán (AE) Uimh. 1233/2011 maidir le treoirlínte áirithe a chur i bhfeidhm i réimse na gcreidmheasanna onnmhairiúcháin arna dtacú go hoifigiúil"
    sreabh airgid Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    ga
    Context 'Déanfaidh an institiúid EE a mheas feadh phróifíl ama de thréimhsí réamhaisnéise lena léirítear go leordhóthanach struchtúr ama sreabh airgid sa todhchaí agus aibíocht na gconarthaí agus ar bhealach atá comhsheasmhach le hábharthacht agus le comhdhéanamh na risíochtaí.' Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    Cashflow
    de
    Definition Einzahlungsüberschuss der Rechnungsperiode; Kennzahl zur Beurteilung der Finanzkraft, insbes. des Innenfinanzierungsspielraums; errechnet als Reingewinn + verdiente Abschreibungen; ausgedrückt in % des Gesamtkapitals Reference "Online-Verwaltungslexikon <"" target=""_blank"">www.olev.de/c/cash-flow.htm>; (20.2.04)"
    Comment SYN/ANT: Syn.: Zahlungsströme;DIV: RSZ 20/02/2004
    cash flow | liquidity flow
    en
    Definition amount of cash received less the amount spent by a business for a given accounting period Reference """cash flow"" A Dictionary of Economics. John Black, Nigar Hashimzade, and Gareth Myles. Oxford University Press (OUP), 2009. Oxford Reference Online. OUP. DGT. http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t19.e366 [27.10.2010]"
    Comment "For a business, this is recorded in a cash flow statement that shows all sources and uses of cash from one period to the next and serves as a measure of the short-term financial health of the business. A major responsibility of the finance director of any business is to forecast its cash flow, on both current and capital account, and to ensure that the timing of receipts and payments is such that money is always available to meet any payments that have to be made. Note ref.: ""cash flow"" A Dictionary of Economics. John Black, Nigar Hashimzade, and Gareth Myles. Oxford University Press (OUP), 2009. Oxford Reference Online. OUP. DGT. http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t19.e366 [27.10.2010]"
    flux de trésorerie | flux de liquidités | flux de l'encaisse | mouvements de trésorerie
    fr
    Definition somme de toutes les entrées de liquidités, diminuée par toutes les sorties de liquidités, pour une période comptable donnée Reference "Conseil-FR, d'après: ""Glossaire de l'économie de l'OCDE: Anglais - Français"", OCDE, 2006, OCDE Publishing, ISBN: 9789264035867"
    Comment Les flux de trésorerie d'une entreprise sont inscrits au sein du tableau de flux de trésorerie qui a pour but de permettre d'analyser les investissements d'une entreprise et leur rentabilité. Les flux repris dans le tableau de flux de trésorerie sont classés en trois catégories: les activités d'exploitation, d'investissement et de financement.
  5. ECONOMICS|national accounts|accounting system · BUSINESS AND COMPETITION|accounting|accounting

    #604204

    IATE #759223
    cuntasaíocht bunaithe ar airgead tirim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einnahmen-Ausgaben-Rechnung | Ist-Versteuerung | Istbesteuerung | Ist-Besteuerung | Ist-System der Rechnungslegung
    de
    Definition einfache Methode der Rechnungslegung, die durch die Ermittlung des Gewinnes/Verlustes durch Aufzeichnung von betrieblichen Einnahmen und Ausgaben gekennzeichnet ist Reference "COM-DE, vgl. Österreichischer Steuerverein > Buchhaltung > Einnahmen-Ausgaben-Rechner http://www.steuerverein.at/buchhaltung/einnahmen-ausgaben-rechner.htm [14.8.2014]"
    Comment Bei der Einnahmen-Ausgaben-Rechnung werden Veränderungen des Betriebsvermögens, die nicht in Betriebseinnahmen bzw. -ausgaben ihren Niederschlag finden, unberücksichtigt belassen. Kassa- bzw. entsprechende Bankbewegungen werden in der Gewinnermittlung nur dann berücksichtigt, wenn es sich dabei um betrieblich veranlasste Zu- oder Abgänge handelt. Es besteht somit nur die Verpflichtung, die Betriebseinnahmen und Betriebsausgaben, gleichgültig, ob diese bar oder unbar erfolgen, sowie die unbaren Entnahmen und Einlagen aufzuzeichnen.
    cash accounting | cash flow accounting | accounting on a cash basis | accounting on a receipts and payments basis | cash basis of accounting | cash basis accounting | cash system of accounting | accounting on a receipts-and-payments basis
    en
    Definition accounting method where receipts are recorded during the period they are received, and expenses are recorded in the period in which they are actually paid Reference "Investopedia > Cash Accounting, http://www.investopedia.com/terms/c/cashaccounting.asp [8.10.2014]"
    comptabilité de caisse | méthode de la comptabilité de caisse | comptabilité de trésorerie | méthode de la comptabilité de trésorerie | comptabilité de trésorerie stricte | comptabilité de gestion | comptabilité deniers | comptabilité sur la base des encaissements et des décaissements | comptabilité des encaissements et décaissements
    fr
    Definition méthode de comptabilité qui consiste à constater les opérations et les faits économiques au moment où ils font l'objet d'un encaissement ou d'un décaissement Reference «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard e.a., 2004, Institut Canadien des Comptables Agréés, ISBN 1-55385-121-8 [15.10.2014]
  6. FINANCE

    #683002

    IATE #3538816
    buntáiste sreafa airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cash flow advantage | cash-flow advantage
    en
    Definition financial benefit realised when an entity is able to delay or reduce cash outflows, such as customs duties and VAT Reference "COM-Terminology Coordination, based on:KPMG, Investment in the Netherlands (23.8.2024), 2016, p. 137"
  7. BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #676795

    IATE #928849
    comhardú an tsreafa airgid Reference "Cinneadh (AE) 2024/1675 maidir leis an Státchabhair SA.62829 (2023/C) a chuir an Rómáin chun feidhme le haghaidh Blue Air Aviation SA, CELEX:32024D1675/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    cash flow balance
    en
    Definition measure of the amount and quality of money that is entering and leaving a company Reference "financialmodeltemplates.com > Blog > What Are the Key Metrics for Evaluating Startup Financial Projections? (26.8.2024)"
  8. EUROPEAN UNION|EU finance|Community budget

    #682034

    IATE #3502654
    áis sreafa airgid thirim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Cruthaítear leis seo Áis Sreafa Airgid Thirim (dá ngairtear “an Áis shealadach Sreafa Airgid Thirim” anseo feasta) mar ionstraim shealadach d'fhonn cuidiú leis an gCróit idir dáta an aontachais agus deireadh 2014 chun feabhas a chur ar shreabhadh airgid thirim sa bhuiséad náisiúnta.' Reference "Conradh idir Ríocht na Beilge, Poblacht na Bulgáire, Poblacht na Seice, Ríocht na Danmhairge, Poblacht Chónaidhme na Gearmáine, Poblacht na hEastóine, Éire, an Phoblacht Heilléanach, Ríocht na Spáinne, Poblacht na Fraince, Poblacht na hIodáile, Poblacht na Cipire, Poblacht na Laitvia, Poblacht na Liotuáine, Ard-Diúcacht Lucsamburg, Poblacht na hUngáire, Poblacht Málta, Ríocht na hÍsiltíre, Poblacht na hOstaire, Poblacht na Polainne, Poblacht na Portaingéile, an Rómáin, Poblacht na Slóivéine, Poblacht na Slóvaice, Poblacht na Fionlainne, Ríocht na Sualainne, Ríocht Aontaithe na Breataine Móire agus Thuaisceart Éireann (Ballstáit an Aontais Eorpaigh) agus Poblacht na Cróite i dtaobh aontachas Phoblacht na Cróite leis an Aontas Eorpach, CELEX:12012J/TXT/GA"
    saoráid um shreabhadh airgid thirim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ar an gcéad lá oibre de gach mí, íocfaidh an Comhphobal le Poblacht na Seice, leis an Eastóin, leis an gCipir, leis an Laitvia, leis an Liotuáin, leis an Ungáir, le Málta, leis an bPolainn, leis an tSlóivéin agus leis an tSlóvaic, mar mhír chaiteachais faoi bhuiséad ginearálta na gComhphobal Eorpach, an t-ochtú cuid i 2004, amhail ar dháta an aontachais, agus an dóú cuid déag i 2005 agus 2006 de na méideanna seo a leanas de shaoráid speisialta chnapshuime um shreabhadh airgid thirim...' Reference "Conradh idir Ríocht na Beilge, Ríocht na Danmhairge, Poblacht Chónaidhme na Gearmáine, an Phoblacht Heilléanach, Ríocht na Spáinne, Poblacht na Fraince, Éire, Poblacht na hIodáile, Ard-Diúcacht Lucsamburg, Ríocht na hÍsiltíre, Poblacht na hOstaire, Poblacht na Portaingéile, Poblacht na Fionlainne, Ríocht na Sualainne agus Ríocht Aontaithe na Breataine Móire agus Thuaisceart Éireann (Ballstáit an Aontais Eorpaigh) agus Poblacht na Seice, Poblacht na hEastóine, Poblacht na Cipire, Poblacht na Laitvia, Poblacht na Liotuáine, Poblacht na hUngáire, Poblacht Mhálta, Poblacht na Polainne, Poblacht na Slóivéine agus Poblacht na Slóvaice i dtaobh aontachas Phoblacht na Seice, Phoblacht na hEastóine, Phoblacht na Cipire, Phoblacht na Laitvia, Phoblacht na Liotuáine, Phoblacht na hUngáire, Phoblacht Mhálta, Phoblacht na Polainne, Phoblacht na Slóivéine agus Phoblacht na Slóvaice leis an Aontas Eorpach, CELEX:12003T/TXT/GA"
    cash flow facility | cash-flow facility
    en
    Definition temporary instrument under the EU budget to help an EU Member State to improve cash-flow in the national budget Reference "COM-Terminology Coordination, based on:Draft amending budget N° 1 to the general budget 2013 General statement of revenue Statement of expenditure by section Section III – Commission"
  9. TRADE|marketing|preparation for market

    #623455

    IATE #1239800
    buiséad airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    réamhaisnéis faoin sreabhadh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zahlungsplan | Liquiditätsbudget
    de
    Definition Vorschau auf künftige Einahmen und Ausgaben, um die Liquiditätslage am Ende eines bestimmten Zeitraumes vorauszubestimmen Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    cash flow forecast | cash budget
    en
    Definition an estimate of future cash receipts and payments in order to estimate the liquid fund situation at a future date Reference Internat.Account.Lex.,UEC-Group Accounts
    prévisions de trésorerie | budget de gestion | budget de trésorerie
    fr
    Definition prévisions des recettes et dépenses afin d'établir la position de trésorerie à la fin d'une période déterminée Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  10. BUSINESS AND COMPETITION|accounting

    #690090

    IATE #3647287
    sreabhadh airgid ó ghníomhaíochtaí maoiniúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Na sreafaí airgid ó ghníomhaíochtaí maoiniúcháin (agus a úsáidtear sna gníomhaíochtaí sin), ar gníomhaíochtaí iad a leanann athruithe ar mhéid agus ar chomhdhéanamh chothromas agus iasachtaí ranníoctha an eintitis astu.' Reference "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA"
    sreabhadh airgid maoiniúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Méadú (laghdú) trí shreafaí airgid maoiniúcháin, dliteanais a eascraíonn as gníomhaíochtaí maoiniúcháin...' Reference "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA"
    cash flow from financing activities | financing cash flow | cash flows from financing activities | cash flows arising from financing activities | cash flow arising from financing activities
    en
    Definition flow of cash that is used to fund the entity Reference "COM-LT, based on:Investopedia > Cash Flow from Financing Activities (CFF): Formula and Calculations (29.7.2024)"
    Comment The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of capital to the entity. Examples of cash flows arising from financing activities are:(a) cash proceeds from issuing shares or other equity instruments;(b) cash payments to owners to acquire or redeem the entity's shares;(c) cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings;(d) cash repayments of amounts borrowed; and(e) cash payments by a lessee for the reduction of the outstanding liability relating to a lease.
  11. BUSINESS AND COMPETITION|accounting

    #690089

    IATE #3647286
    sreabhadh airgid ó ghníomhaíochtaí infheistíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Na sreafaí airgid ó ghníomhaíochtaí infheistíochta (agus a úsáidtear sna gníomhaíochtaí sin), arb iad éadáil agus diúscairt sócmhainní fadtéarmacha agus infheistíochtaí eile nach n-áirítear i gcoibhéisí airgid.' Reference "Rialachán Tarmligthe (AE) 2022/352 lena leasaítear Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2021 ar an tacsanomaíocht a leagtar síos sna caighdeáin theicniúla rialála i dtaca leis an bhformáid tuairiscithe leictreonach aonair, CELEX:32022R0352/GA"
    cash flow from investing activities | investing cash flow | cash flows from investing activities | cash flows arising from investing activities
    en
    Definition cash generated or spent from various investment-related activities in a specific period Reference "Investopedia > Cash Flow From Investing Activities Explained: Types and Examples (29.7.2024)"
    Comment Examples of cash flows arising from investing activities are:(a) cash payments to acquire property, plant and equipment, intangibles and other long-term assets;(b) cash receipts from sales of property, plant and equipment, intangibles and other long-term assets;(c) cash payments to acquire equity or debt instruments of other entities and interests in joint ventures;(d) cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures;(e) cash advances and loans made to other parties;(f) cash receipts from the repayment of advances and loans made to other parties;(g) cash payments for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the payments are classified as financing activities; and(h) cash receipts from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the receipts are classified as financing activities.
  12. FINANCE|financing and investment|investment · BUSINESS AND COMPETITION|accounting

    #682707

    IATE #3527601
    sócmhainn ginte sreafa airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is gá coigeartuithe a dhéanamh ar na critéir cháilitheachta le haghaidh urrús de bhun sócmhainní (ABSanna) chun sócmhainní ginte sreafa airgid nach mbíonn dul ar iontaobih oibleagáideoirí i gceist leo a eisiamh go sainráite, agus chun trédhearcacht cheanglais nochta an Eurochórais a bhaineann leis an bpróiseas measúnaithe incháilitheachta d’ABSanna a fheabhsú.' Reference "Treoirlíne (AE) 2022/987 lena leasaítear Treoirlíne (AE) 2015/510 maidir le cur chun feidhme chreat beartais airgeadaíochta an Eurochórais (BCE/2014/60) (BCE/2022/17), CELEX:32022O0987/GA"
    cash flow generating asset | cash flowing asset | cash-flow generating asset | cash-flowing asset
    en
    Definition investment that generates regular income through payments such as dividends, interest, rents, or other forms of recurring revenue, contributing to positive cash flow for the investor Reference "COM-Terminology Coordination, based on:Yieldstreet > Investing fundamentals > Cash Flowing Assets Explained (26.8.2024)"
    actif générant des flux financiers
    fr
  13. FINANCE · BUSINESS AND COMPETITION|accounting

    #681685

    IATE #2233474
    fálú ar an sreabhadh airgid Reference "'Tuarascáil Bhliantúil 2016,' Bord na Móna, https://www.bordnamona.ie/wp-content/uploads/2016/07/Annual-Report-2016-Irish.pdf [25.6.2018] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    fálú sreabhaidh airgid Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, CELEX:32013R0575/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Absicherung von Zahlungsströmen
    de
    Definition Absicherung gegen das Risiko schwankender Zahlungsströme, das (i) auf ein bestimmtes mit dem bilanzierten Vermögenswert oder der bilanzierten Verbindlichkeit (wie beispielsweise ein Teil oder alle künftigen Zinszahlungen einer variabel verzinslichen Schuld) oder dem mit einer erwarteten und mit hoher Wahrscheinlichkeit eintretenden künftigen Transaktion verbundenes Risiko zurückzuführen ist und (ii) Auswirkungen auf das Ergebnis haben könnte Reference "Verordnung (EG) Nr. 1126/2008 vom 3. November 2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates CELEX:32008R1126/DE"
    cash flow hedge | cash flows hedge | hedged cash flow | hedged cash flows | cash flow hedging | cash flows hedging
    en
    Definition hedge of the exposure to variability in cash flows that (i) is attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction and (ii) could affect profit or loss Reference "Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 "
    couverture des flux de trésorerie
    fr
    Definition couverture établie dans le but de réduire ou de compenser l'exposition à un risque particulier susceptible d'entraîner une variabilité des flux de trésorerie futurs associés à un actif ou à un passif, ou encore à une opération prévue Reference «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8
  15. FINANCE|insurance · BUSINESS AND COMPETITION|accounting

    #682336

    IATE #3515209
    réamh-mheastachán ar shreabhadh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás ina n-úsáidtear modheolaíocht stocastach don réamh-mheastachán ar shreabhadh airgid, is gá an meánchás a thuairisciú.' 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 (Téacs atá ábhartha maidir le LEE), CELEX:32023R0894/GA"
    cash flow projection | cash-flow projection
    en
    Definition estimation of future cash inflows and outflows based on historical data, assumptions, and trends Reference "highradius.com > Resources > Blogs > Cash Flow Projection – The Complete Guide (16.1.2025)"
    projection en matière de flux de trésorerie
    fr
  16. BUSINESS AND COMPETITION|accounting · FINANCE|financing and investment|financing|financing policy|corporate finance

    #682458

    IATE #3519289
    riosca sreabhaidh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cash flow risk
    en
    Definition risk that cash inflows and outflows will not match expectations or needs, resulting in a cash shortage or surplus Reference "COM-LT, based on: Linkedin > How do you measure and report on cash flow risk performance in your supply chain? (31.7.2024)"
  17. FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting

    #681723

    IATE #2242416
    sceideal sreabhaidh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cash flow schedule
    en
    Definition estimation of the timing and amounts of when cash is expected to be received (cash inflows) and when cash is expected to be paid out (cash outflows) Reference "COM-Terminology Coordination, based on:PCE Investment Bankers > Resources > Articles > Building Your 13 Week Cash Flow (26.8.2024)"
    échéancier de trésorerie
    fr
  18. FINANCE · BUSINESS AND COMPETITION|accounting

    #677093

    IATE #1073011
    easnamh sa sreabhadh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Rinne an t-urraitheoir/forbróir ranníocaíocht airgid ábhartha i ndáil le foirgníocht nó ceannach na maoine. Cuireann a staid airgeadais ar chumas an urraitheora/fhorbróra tacú leis an maoin i gcás easnaimh sa sreabhadh airgid.' Reference "Rialachán Tarmligthe (AE) 2021/598 lena bhforlíontar Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála chun ualaí riosca a shannadh do neamhchosaintí ar iasachtú speisialaithe, CELEX:32021R0598/GA"
    Zahlungsausfall
    de
    Definition Differenz zwischen den Zahlungen, die einem Unternehmen vertragsgemäß geschuldet werden, und den Zahlungen, die das Unternehmen voraussichtlich einnimmt Reference "Verordnung (EU) 2023/1803 der Kommission vom 13. September 2023 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates - IFRS 9"
    cash flow shortfall | cash shortfall
    en
    Definition difference between the cash flows that are due to an entity in accordance with the contract and the cash flows that the entity expects to receive Reference "Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, IFRS 9.B5.5.28"
  19. FINANCE · FINANCE|public finance and budget policy|budget policy|budget · BUSINESS AND COMPETITION|accounting

    #610028

    IATE #852537
    suíomh airgid Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    ga
    Context 'cuirfidh institiúidí an coigeartú luaineachta is iomchuí do ghrúpa ar leith urrús nó do shuíomh airgid i bhfeidhm maidir le luach absalóideach an tsuímh ghlain dheimhnigh nó dhiúltaigh sna hurrúis sa ghrúpa sin; Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    staid airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    staid leachtachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kassenbestand | Kasse | Barmittelbestand | Barliquidität | Liquiditätslage | Kassenmittel | Kassenmittelbestand
    de
    Definition Bestand an liquiden Mitteln ersten Ranges (Barmittel) eines Unternehmens; als solches auch aktiver Bilanzposten Reference Council-DE; vgl. Gabler Wirtschaftslexikon
    Comment DIV: RSZ, 5.9.07
    cash position | liquidity position | cash(flow) situation | treasury position
    en
    Definition difference between the sum of liquid assets and incoming cash flows on one side and outgoing cash flows resulting from commitments on the other side, measured over a defined period, being the measure of the liquidity risk Reference "BizTerm > Liquidity position. http://www.smallbiz.com/functions/bizterminfo.cfm/Liquidity%20position.htm [2.5.2012]"
    situation de trésorerie | trésorerie | position de trésorerie | position de liquidité
    fr
    Definition Ensemble des disponibilités dont une entité dispose à un moment donné. Reference ---
    Comment "Ne pas confondre avec ""état financier"" [IATE:792561 ]."
  20. BUSINESS AND COMPETITION|accounting

    #690108

    IATE #3647314
    saintréith sreafa airgid chonarthaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context Ní dhéanann saintréith sreafa airgid chonarthaigh difear d’aicmiú na sócmhainne airgeadais mura bhféadfadh sí ach iarmhairt de minimis a bheith aici ar shreabhadh airgid conarthach na sócmhainne airgeadais.' 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 (Téacs atá ábhartha maidir le LEE), CELEX:32023R1803/GA"
    saintréith sreabhaidh airgid chonarthach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Méid na sócmhainní airgeadais a ndearnadh measúnú ar a saintréithe sreabhaidh airgid conarthacha bunaithe ar na fíorais agus na himthosca a bhí ann tráth na haitheanta tosaigh gan an eisceacht le haghaidh gnéithe réamhíocaíochta a chur san áireamh.' Reference "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA"
    contractual cash flow characteristic
    en