Gaois

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5 results

  1. FINANCE|free movement of capital|financial market
    ionstraim airgeadais dhíorthach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Chun críocha mhír 1, measfar go bhfuil faisnéis de chineál beacht má léirítear inti sraith cúinsí atá ann nó a fhéadfar a bheith ag súil go réasúnach go mbeidh ann nó teagmhas a tharla nó a fhéadfar a bheith ag súil go réasúnta go dtarlóidh sé, agus má tá sí sainiúil go leor ionas go bhféadfar tátal a bhaint as éifeacht fhéideartha na sraithe cúinsí sin nó an teagmhais sin ar phraghsanna na n-ionstraimí airgeadais nó ar na hionstraimí airgeadais díorthacha gaolmhara, ar phraghsanna na gconarthaí spot-tráchtearraí gaolmhar nó ar phraghsanna ceantáilte bunaithe ar lamháltais astaíochtaí.' 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"
    díorthach 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
    ionstraim dhíorthach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfar an luach risíochta a bheidh ag ionstraim dhíorthach atá liostaithe in Iarscríbhinn II a chinneadh i gcomhréir le Caibidil 6 agus cuirfear na héifeachtaí a bheidh ag conarthaí nuachana agus ag comhaontuithe glanluachála eile san áireamh chun críocha na modhanna sin i gcomhréir le Caibidil 6.' 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"
    derivatives Finanzinstrument | abgeleitete Instrumente | Derivat | Finanzderivat | abgeleitetes Instrument
    de
    Definition Finanzinstrument, dessen Wert sich infolge einer Änderung eines bestimmten Zinssatzes, Preises eines Finanzinstruments, Rohstoffpreises, Wechselkurses, Preis- oder Zinsindexes, Bonitätsratings oder Kreditindexes oder einer ähnlichen Variablen verändert Reference "Council-DE vgl. Verordnung 2086/2004 der Kommission zur Änderung der Verordnung Nr. 1725/2003 betreffend die Übernahme bestimmter internationaler Rechnungslegungsstandards, Nr.9 (ABl. L_363/2004, S.1) CELEX:32004R2086/DE"
    Comment "XREF.: Primärfinanzinstrument IATE:919947"
    derivative instrument | derivative | financial derivative instrument | derivative financial instrument | derivative product
    en
    Definition financial instrument or other contract [...] with all three of the following characteristics: (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable (sometimes called the ‘underlying’). (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors. (c) it is settled at a future date. Reference "Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards (January 2021 consolidated version), Appendix A to IFRS 9"
    Comment "There are four principal classes: forwards; futures; swaps; and options. Type of financial instrument; sometimes contrasted with primary financial instrument."
    instrument financier dérivé | produit financier dérivé | instrument dérivé | produit dérivé | dérivé
    fr
    Definition "Instrument financier ou autre contrat présentant les trois caractéristiques suivantes:a) sa valeur varie en fonction de la variation d'un taux d'intérêt, du prix d'un instrument financier, du cours d'une marchandise, d'un taux de change, d'un indice de prix ou de taux, d'une notation ou d'un indice de crédit, ou d'une autre variable spécifiée (parfois appelée le ""sous-jacent”) [...];b) il ne requiert aucun investissement net initial ou un investissement net initial inférieur à celui qui serait nécessaire pour d'autres types de contrats dont on pourrait attendre des comportements similaires face à l'évolution des facteurs du marché;c) son règlement se fait à une date future." Reference "Règlement (CE) n° 1126/2008 de la Commission portant adoption de certaines normes comptables internationales (version consolidée du 01.01.2021)"
    Comment "1. On dénombre 4 principaux types d'instruments financiers dérivés: le contrat à terme de gré à gré; le contrat à terme; l'échange financier et l'option.2. Ce concept renvoie à un type d'instrument financier, en opposition à l'instrument financier primaire."
  2. BUSINESS AND COMPETITION|accounting
    táirge chun árachú in aghaidh mainneachtana i ndíorthaigh chreidmheasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kreditausfallderivat
    de
    Definition derivatives Finanzinstrument zur Absicherung von Ausfallrisiken Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) in Anlehnung an Wissen zu Finanzderivaten Online, „Credit Default Swap“, https://finanzderivate.info/swaps/kreditderivate/ (24.7.2018)"
    Comment "häufig in Form des „Credit Default Swaps“; siehe siehe Gabler Wirtschaftslexikon Online, „Credit Default Swap (CDS)“, https://wirtschaftslexikon.gabler.de/definition/credit-default-swap-cds-52666 (26.7.2018)"
    credit derivative default product
    en
  3. FINANCE|financial institutions and credit
    táirge díorthach creidmheasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    credit derivatives product | credit derivative product
    en
    Definition securitised derivative product whose value is derived from the credit risk on an underlying bond, loan or any other financial asset Reference "COM-EN, based on:Wikipedia > Credit derivative. http://en.wikipedia.org/wiki/Credit_derivatives [30.6.2011]"
    produit de dérivé de crédit
    fr
  4. FINANCE|financing and investment
    cuideachta táirgí díorthacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    derivative product company | DPC
    en
    Definition special-purpose entity created to be a counter-party to financial derivate transactions Reference "Investopedia > derivative product company, http://www.investopedia.com/#axzz1nDkgJ1l0 [16.5.2012]"
    Comment A derivative product company will often originate the derivative product to be sold; as well, they may guarantee an existing derivative product or be an intermediary between two other parties in a derivatives transaction. Derivative product companies cater mainly to other businesses that are looking to hedge risks that can include currency fluctuations, interest rate changes and contract defaults.
  5. FINANCE|financing and investment|financing
    cuideachta táirgí díorthacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Derivative Product Company
    en
    Definition the special-purpose entity created to be a counter-party to financial derivative transactions Reference "Investopedia, Financial Dictionary http://www.investopedia.com/dictionary [23-5-2011]"
    Comment "A derivative product company will often originate the derivative product to be sold; as well, they may guarantee an existing derivative product or be an intermediary between two other parties in a derivatives transaction Investopedia, Financial Dictionary http://www.investopedia.com/dictionary [23-5-2011]"