Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

  1. FINANCE · BUSINESS AND COMPETITION|accounting

    #601816

    IATE #137469
    ceangaltas lasmuigh den chlár comhardaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    außerbilanzieller Posten | Posten unter dem Strich
    de
    Definition nicht in der Bilanz verzeichnete Forderung oder Verbindlichkeit Reference "Council-DE, vgl. Allianz, Finanzkrisenglossar https://www.allianz.com/de/presse/newsdossiers/finanzmarktkrise/hintergruende/gerd_glossar_de.html (11.12.09)"
    Comment "z.B. Eventualverbindlichkeiten IATE:739021 ; DIV: RSZ, 11.12.09"
    off-balance sheet exposure | off-balance sheet commitments
    en
    Definition commitments that are not accounted for on the balance sheet Reference "Vernimmen glossary > Off-balance sheet commitments, http://www.vernimmen.com/Practice/Glossary/definition/Off-balance%20sheet%20commitments.html [14.9.2016]"
    Comment "These commitments most often arise on transactions that have not yet been realised and may have a positive impact (contingent assets: IATE:3519368 ) or a negative impact (contingent liabilities: IATE:793021 )."
    engagement hors bilan | exposition hors bilan
    fr
    Definition "engagement qui a -soit une incidence positive sur les comptes et n'est pas comptabilisé au bilan mais mentionné en annexe aux comptes, d'où le terme ""hors bilan""-soit une incidence négative qui, si elle est probable, débouche sur la constitution dans les comptes d'une provision, ou, si elle est éventuelle, d'une information en annexe aux comptes" Reference CONSEIL-FR sur la base de: Vernimmen P., Finance d'entreprise, Dalloz, Paris, 2008, ISBN 978-2-247-08003-8, p.149