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  1. FINANCE · BUSINESS AND COMPETITION|accounting|accounting|operating result|revenue

    #635418

    IATE #1739556
    ioncam amhantair Reference Comhairle-GA
    ga
    ioncam urghnách Reference "Cruinniú den Chomhairle Eorpach (26 agus 27 Deireadh Fómhair 2023) – Conclúidí"
    ga
    Mehreinnahmen | unerwartete Mehreinnahmen | außerordentliche Einnahmen | unerwarteter Gewinn
    de
    windfall revenue | windfall gain | revenue windfall | extraordinary revenue windfall | extraordinary revenue | windfall | windfall income
    en
    Definition "unexpected additional revenue that is obtained thanks to an external event, such as a price spike or a supply shortage" Reference "Council-EN, based on:- European Parliamentary Research Service, 'Emergency intervention to address high energy prices in the EU' (18.10.2023), October 2022- Investopedia > Business > Business essentials > Windfall Profits: What it is, How it Works, Examples (18.10.2023)"
    Comment "Strictly speaking, 'windfall revenue' refers to the total amount of additional revenue, and should therefore not be confused with 'windfall profit', which refers only to the amount left after accounting for all expenses, debt and operating costs. In practice, however, windfall revenue usually results in windfall profits, and as a result, the two terms are sometimes used interchangeably."
    recette exceptionnelle | recettes d'aubaine | aubaine fiscale | rentrée exceptionnelle | rentrée inattendue
    fr
    Definition "hausse inattendue des recettes due à un événement extérieur, tel qu'une flambée des prix ou une pénurie d'approvisionnement" Reference "Conseil-FR, d'après:European Parliamentary Research Service, 'Emergency intervention to address high energy prices in the EU' (18.10.2023), October 2022"
    Comment "Stricto sensu, les recettes exceptionnelles renvoient au montant total des recettes supplémentaires, qu'il ne faudrait donc pas confondre avec les bénéfices exceptionnels qui ne renvoient qu'au solde restant après comptabilisation de l'ensemble des dépenses, dettes et coûts d'exploitation. Il reste que, dans la pratique, recettes exceptionnelles et bénéfices exceptionnels vont de pair, les unes donnant lieu aux seconds, raison pour laquelle les deux termes peuvent parfois être utilisés indistinctement."