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12 results

  1. ENERGY|soft energy · INDUSTRY|electronics and electrical engineering

    #652791

    IATE #3561864
    cúiteamh ceallra Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausgleich des Ladezustands | Ladezustandsausgleich | Ausgleichsladung | Ladeausgleich zwischen Zellen | Ladeausgleich von Zellen | SOC-Ausgleich
    de
    Definition Prozess, der dafür sorgt, dass zwischen den einzelnen Zellen einer Batterie der selbe Ladezustand herrscht. Reference "in Anlehnung an IATE-EN:3561864 und Stefan Butzmann: Elektrochemischer energiespeicher und verfahren zum balancing. Patentanmeldung, 2014, https://encrypted.google.com/patents/EP3092150A1?cl=de (2.3.2017)"
    equalisation | equalization | battery equalisation | battery equalization
    en
    Definition process of restoring all cells in a battery to an equal state-of-charge Reference "PerkinElmer, Glossary of Terms, SOLAR, http://las.perkinelmer.com/Content/RelatedMaterials/Solar-Energy-Glossary-of-Terms.pdf [19.3.2014]"
  2. TRADE|marketing|preparation for market

    #623488

    IATE #1239890
    cúlchiste faoi choinne comhionannú díbhinní Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Dividendengarantierücklage | Dividendenausgleichsreserve
    de
    Definition den Gewinnen entnommene Beträge, um für die nachfolgenden Geschäftsjahre die Ausschüttung einer Mindesdividende sicherzustellen Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    dividend equalisation reserve | dividend equalization reserve
    en
    Definition an amount retained from earnings to provide for distribution of a minimum dividend in subsequent business periods Reference Internat.Account.Lex.,UEC-Group Accounts
    réserve pour régularisation des dividendes
    fr
    Definition ensemble des sommes prélevées sur les bénéfices en vue d'assurer, lors des exercices subséquents, la mise en distribution d'un dividende minimum Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  4. TRADE|marketing|preparation for market

    #634312

    IATE #1683547
    íocaíocht um chomhionannú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausgleichszahlung
    de
    equalisation payment | equalization payment
    en
    Definition a monetary payment made to achieve a state of financial equilibrium,for example in respect of consideration payable or receivable by one or more parties to a financial or business transaction Reference Noble,Alex,Lecturer,LLB/Lond,FCCA,University of Surrey,Guildford,1995
    paiement compensatoire
    fr
  5. ECONOMICS|economic analysis|statistics · FINANCE

    #631363

    IATE #1568014
    cáin chomhionannaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausgleichsteuer
    de
    equalization tax | equalisation tax | compensatory tax
    en
    Definition a tax imposed when dividends are paid out of untaxed profits,or out of profits taxed at a rate lower than the normal corporate rate,so that all the distributed profits have born tax at the full rate Reference SEC:International Tax Gloss.,International Bureau of Fiscal Documentation,1992,Amsterdam
    impôt compensatoire | taxe de compensation | taxe d'égalisation
    fr
  6. ECONOMICS|economic analysis|statistics · FINANCE

    #561532

    IATE #1568237
    cuntas comhionannaithe malairte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Devisenausgleichsfonds
    de
    exchange equalization account | exchange equalisation account
    en
    Definition an account opened by the government at the Central Bank,and managed by the Bank,the main object of which is to control and usually stabilize the value of the national currency on the foreign exchange Reference SEC:Greener,M.,The Penguin Business Dict.,Penguin Books Ltd,1987,Harmondsworth,Middlesex
    fonds de stabilisation des changes
    fr
  7. FINANCE|public finance and budget policy|public finance

    #626996

    IATE #1380174
    comhionannú ioncaim Reference "I DTREO FÍOR-AONTAIS EACNAMAÍOCH AGUS AIRGEADAÍOCHTA http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/134187.pdf"
    ga
    Context 'Ba cheart go mbeadh eilimintí roinnte riosca fioscacha a bhaineann le hionsú turraingí a bhaineann go sonrach le tír faoi leith struchtúraithe ar bhealach nach mbíonn aistrithe aontreocha agus buana idir tíortha mar thoradh orthu, agus níor cheart dóibh a bheith ceaptha mar uirlisí comhionannaithe ioncaim.' Reference "I DTREO FÍOR-AONTAIS EACNAMAÍOCH AGUS AIRGEADAÍOCHTA http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/134187.pdf"
    comhionannú fioscach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Finanzausgleich
    de
    Definition systematische Finanztransfers von finanzschwachen zu finanzstarken Gebietskörperschaften (Staaten, Bundesländern) zum Ausgleich der Haushaltskapazität oder wirtschaftlichen Leistungsfähigkeit mit dem Ziel, durch die Annäherung der Einnahmen der Staaten/ Länder gleichwertige Lebensverhältnisse für alle Einwohner zu bewahren Reference "Council-DE, vgl. BM Finanzen (DE) ""Der bundesstaatliche Finanzausgleich"" http://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Oeffentliche_Finanzen/Foederale_Finanzbeziehungen/Laenderfinanzausgleich/Der-bundesstaatliche-Finanzausgleich-.pdf?__blob=publicationFile&v=1 (20.12.13)"
    financial equalisation | financial equalization | fiscal equalisation | income equalisation
    en
    Definition transfer of fiscal resources across jurisdictions with the aim of offsetting differences in revenue-raising capacity or public-service cost Reference "Council-EN, based on Fiscal equalisation by Hansjörg Blöchliger and Claire Charbit, 2008, OECD, http://www.oecd.org/eco/42506135.pdf [21.05.2013]"
    Comment Its principal objective is to allow sub-central governments to provide their citizens with similar sets of public services at a similar tax burden even if incomes differ across areas. Fiscal equalisation can be seen as the natural companion to fiscal decentralisation, as it aims at correcting potential imbalances resulting from sub-central autonomy. Distinct fiscal equalisation arrangements first emerged during the 1940s and 1950s in a number of federal countries, and today most OECD member countries run redistributive programmes to reduce fiscal disparities. The significance of fiscal equalisation is highlighted not only by its extensive use in both federal and unitary countries, but also by the fact that its objectives and procedures are often laid down in the constitution and form a central pillar of national fiscal policy.
    péréquation financière | péréquation fiscale | compensation financière
    fr
    Definition processus systématique de transferts financiers orientés vers l'équilibrage de la capacité budgétaire ou des résultats économiques de différents niveaux de gouvernement dans un système fédéral Reference "Eurovoc, Péréquation financière, http://eurovoc.europa.eu/drupal/?q=et/request&view=pt&termuri=http://eurovoc.europa.eu/228452&language=fr [14.5.2013]"
    Comment "La péréquation financière est un transfert de ressources budgétaires entre les différentes collectivités territoriales dans le but de compenser les différences dans la capacité de prélèvement fiscal ou dans le coût des services publics. OCDE, Revue économique de l'OCDE, volume 2008, http://browse.oecdbookshop.org/oecd/pdfs/free/1308012e.pdf [14.5.2013]La péréquation consiste de lisser les différences fiscales pouvant exister entre deux régions, deux départements ou encore deux communes. Les structures les plus riches versent une partie de leurs revenus aux structures les plus pauvres pour que ces dernières puissent se développer. C'est notamment le cas de Paris qui rétrocède une part de ses revenus fiscaux aux départements limitrophes afin de réduire les écarts de développement. Edubourse, Péréquation fiscale, http://www.edubourse.com/lexique/perequation-fiscale.php [14.5.2013]"
  8. TRADE|trade policy|trade policy · FINANCE|monetary relations · FINANCE|monetary economics

    #614065

    IATE #915049
    comhionannú ráta úis Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    interest make-up | interest rate make-up | IMU | interest rate equalisation | interest rate equalization
    en
    Definition a service offered by Export Credit Agencies or EXIMBANKS providing commercial banks with the difference between the subsidized rate payable on the bank’s ECA supported loan and the bank’s market cost of funds, plus an agreed interest spread Reference "International Trade Centre > Glossary on Trade Financing Terms - I > Interest Rate Equalization, http://legacy.intracen.org/tfs/docs/glossary/ie.htm#Interest%20Rate%20Equalization [6.4.2017]"
  10. TRADE|marketing|preparation for market

    #629084

    IATE #1465098
    cúlchiste um chomhionannú cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuerausgleichsreserve
    de
    tax equalization reserve
    en
    réserve d'égalisation fiscale
    fr
    Definition "réserve spéciale créée par une société britannique (équivalente au "" deferred income tax"" des sociétés américaines),afin de tenir compte de la situation fiscale latente qui résulte de ses amortissements accélérés" Reference Kissas,C.,Termin.des marchés financiers,1990