Gaois

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8 results

  1. LAW|criminal law

    #669576

    IATE #3643484
    sócmhainní reatha Reference "Rialtas na hÉireann, Achtanna an Oireachtais, Acht na gCuideachtaí, 1963, http://www.acts.ie/ga.act.1963.0033.22.html [9.6.2023]"
    ga
    Context Más é tuairim na stiúrthóirí nach bhfuil ar aon chuid de na sócmhainní reatha, ar iad a réadú i ngnáthchúrsa ghnó na cuideachta, luach atá ar a laghad comhionann leis an méid atá curtha síos dóibh, luafar go bhfuil na stiúrthóirí ar an tuairim sin. Reference "Rialtas na hÉireann, Achtanna an Oireachtais, Acht na gCuideachtaí, 1963, http://www.acts.ie/ga.act.1963.0033.22.html [9.6.2023]"
    Definition sócmhainní arb iad a sochair: - a mheastar a réadófar, a choinneofar lena ndíol nó lena dtomhailt, i ngnáthchúrsa thimthriall oibriúcháin na n-eintiteas - chun críocha trádála nó chun críoch gearrthéarmach agus a bhfuiltear ag súil go gcuirfear i gcrích iad laistigh de dhá mhí dhéag ón dáta tuairiscithe - airgead tirim nó coibhéis airgid Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Umlaufvermögen
    de
    Definition Vermögenswerte, deren Ertrag: - im normalen Geschäftsablauf der Organisation erwartet wird bzw. zum Verkauf oder Verbrauch bestimmt ist - zu Handelszwecken oder kurzfristigen Zwecken dient und innerhalb von zwölf Monaten ab dem Berichtsdatum erwartet wird - Zahlungsmittel oder Zahlungsmitteläquivalente Reference Europäische Staatsanwaltschaft (EUStA) (30.5.2023)
    current assets
    en
    Definition assets whose benefits are: - expected to be realised, held for sale or consumption, in the normal course of the entities' operating cycle - for trading purposes or short-term and expected to be realised within twelve months of the reporting date - cash or a cash equivalent Reference European Public Prosecutor's Office (EPPO) based on: Commission Regulation (EC) No 70/2009 of 23 January 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs), Official Journal of the European Union, L 21/16, 24.1.2009
  2. ECONOMICS|economic analysis|statistics · FINANCE

    #620648

    IATE #1143121
    sócmhainní ar chuntas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    iarmhéid ar chuntas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    balance on current account | assets on current account
    en
    Definition the difference between receipts and payments as the result of transactions in goods,services,income and current transfers between the country and the rest of the world.A current account deficit means that total payments exceed total receipts,while a current account surplus means the reverse Reference Commonwealth of Australia,Monthly Economic and Social Indicators 1998-99,MESI-Glossary
  3. TRADE|marketing|preparation for market

    #623534

    IATE #1240006
    luach reatha glansócmhainní Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Substanzwert
    de
    Definition Tageswert des Nettovermögens Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    current value of net assets
    en
    Definition the present-day value of the net assets Reference Internat.Account.Lex.,UEC-Group Accounts
    valeur intrinsèque | valeur substantielle
    fr
    Definition valeur actuelle de l'actif net Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  5. BUSINESS AND COMPETITION|accounting|accounting

    #624318

    IATE #1258227
    caipiteal oibre Reference "Rialachán (AE) Uimh. 1295/2013 maidir le Clár Eoraip na Cruthaitheachta (2014 go 2020) a bhunú"
    ga
    Context 'caipiteal oibre (amhail maoiniú eatramhach, maoiniú líonta bearnaí, sreabhadh airgid, línte creidmheasa).' Reference "Rialachán (AE) Uimh. 1295/2013 maidir le Clár Eoraip na Cruthaitheachta (2014 go 2020) a bhunú"
    Betriebskapital | Nettoumlaufvermögen | Betriebsvermögen | Betriebsmittel | Umlaufkapital
    de
    Definition Bilanzkennzahl, die sich aus der Differenz von Umlaufvermögen und kurzfristigen Verbindlichkeiten ergibt und Aussagen über die Liquidität eines Unternehmens sowie den Kapitalbedarf ermöglicht Reference "Council-DE, vgl. Unternehmensinfo.de>Was ist Working Capital (Betriebskapital) (9.9.2020)?"
    Comment Ist das Betriebskapital positiv, dann ist das Umlaufvermögen (Vorräte, Forderungen aus Lieferungen und Leistungen, Bank- und Kassenbestände) größer als die kurzfristigen Verbindlichkeiten, d.h. diese können mit vorhandenen Mitteln getilgt werden.
    working capital | net working capital | operating capital | net current assets | circulating capital | floating capital | business assets | revolving capital | circulating funds | working balances | working assets | current capital
    en
    Definition measure of a company's short-term operating resources, calculated as current assets minus current liabilities Reference Council-EN based on:- Cox, D. and Fardon, M., Accounting: the basics of financial and management accounting (Osborne, 1998), p. 208 / p. 210- Banks, Erik, The Palgrave Macmillan Dictionary of Finance, Investment and Banking (Palgrave Macmillan, 2010), p. 548
    Comment The major working capital items are:- stock- debtors- cash/bank- creditorsCox, D. and Fardon, M., Accounting: the basics of financial and management accounting (Osborne, 1998), p. 208 / p. 210
    fonds de roulement | fonds de roulement net | capital d'exploitation | capital de roulement | actif net à court terme
    fr
    Definition mesure de la solvabilité à court terme d'une entreprise et de sa capacité de financer son exploitation courante et de rembourser ses dettes au moment où elles deviennent exigibles, calculée en comparant l'actif à court terme et le passif à court terme Reference "Conseil-FR, d'après le grand dictionnaire terminologique de l'Office québécois de la langue française > Fonds de roulement (2006) (15.9.2022)"
  7. BUSINESS AND COMPETITION|accounting

    #682519

    IATE #3519977
    sócmhainní neamhreatha arna sealbhú le díol agus oibríochtaí scortha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zur Veräußerung gehaltene langfristige Vermögenswerte und aufgegebene Geschäftsbereiche
    de
    Non-current Assets Held for Sale and Discontinued Operations
    en
    Definition accounting standard that specifies the accounting for assets held for sale, and the presentation and disclosure of discontinued operations Reference "COM-MT, based on: Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
    actifs non courants détenus en vue de la vente et activités abandonnées
    fr