Gaois

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  1. FINANCE|insurance · BUSINESS AND COMPETITION|accounting

    #644290

    IATE #3519465
    costais éadála iarchurtha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déantar athbhreithniú ar chostais éadála iarchurtha ag deireadh gach tréimhse tuairiscithe agus díscríobhtar iad nuair a bhreithnítear nach bhfuil siad inghnóthaithe níos mó ó chorrlaigh ionchais sa todhchaí.' Reference "'Vhi um Chúram Sláinte Tuarascáil Bhliantúil & Cuntais 2010,' VHI Healthcare, https://www.vhi.ie/annual-reports/irish/annual_report_2010.pdf [31.5.2016]"
    costais fála iarchurtha Reference "Tuarascáil Bhliantúil agus Cuntais 2013 Vhi Um Chúram Sláinte"
    ga
    Context 'Déantar athbhreithniú ar chostais fála iarchurtha ag deireadh gach tréimhse tuairiscithe agus díscríobhtar iad nuair a bhreithnítear nach bhfuil siad inghnóthaithe níos mó ó chorrlaigh ionchais sa todhchaí Reference "Tuarascáil Bhliantúil agus Cuntais 2013 Vhi Um Chúram Sláinte"
    abgegrenzte Abschlusskosten
    de
    deferred acquisition costs | DAC
    en
    Definition deferring the sales costs that are associated with acquiring a new customer over the term of the insurance contract Reference "'deferred acquisition costs', WIKEPEDIA, https://en.wikipedia.org/wiki/Deferred_Acquisition_Costs [17.03.2016]"
    Comment "See also: acquisition costs (broader) [ IATE:1239608 ]"
    frais d'acquisition différés | coûts d'acquisition différés | frais d'acquisition reportés | coûts d'acquisistion reportés
    fr
    Definition amortissement des coûts d'acquisition d'un contrat d'assurance sur la durée de vie de ce contrat Reference "COM-FR, d'après: - Site de Trader-Finance.fr > Lexique Finance > entrée: Coûts d'acquisition différés, http://www.trader-finance.fr/lexique-finance/definition-lettre-C/Couts-d-acquisition-differes.html [5.1.2016] - Site Les Echos.fr > Lexique financier > entrée: Differed Acquisition Costs, http://www.lesechos.fr/finance-marches/vernimmen/definition_differed-acquisition-costs.html [5.1.2016] - Dictionnaire de la comptabilité et de la gestion financière, entrée: ""deffered cost"", L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]"
    Comment "Voir également coûts d'acquisition [ IATE:1239608 ]"