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51 results

  2. LAW · FINANCE

    #602406

    IATE #158306
    aisghabháil fiach Reference " Rialachán (AE) Uimh. 655/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 15 Bealtaine 2014 lena mbunaítear nós imeachta d’Ordú Eorpach um Chaomhnú Cuntas chun aisghabháil fiach trasteorann in ábhair shibhialta agus thráchtála a éascú"
    ga
    Schuldenbeitreibung | Einziehung von Schuldforderungen | Beitreibung einer Schuld | Beitreibung von Schulden
    de
    debt recovery | recovery of debts
    en
    Definition the process of making people or companies pay the money that they owe to other people or companies, when they have not paid back the debt at the time that was arranged Reference "‘debt recovery’. Cambridge Dictionary, Cambridge University Press, 2018, https://dictionary.cambridge.org/dictionary/english/debt-recovery [12.9.2018]"
    recouvrement des dettes | recouvrement de créances
    fr
  3. TRADE|tariff policy|customs regulations

    #640387

    IATE #2245786
    an áit a dtabhaítear an fiach custaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is iad na húdaráis custaim atá freagrach as an áit a dtabhaítear an fiach custaim, nó a mheasfar é a bheith tabhaithe i gcomhréir le hAirteagal 55 inti, a chinnfidh méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha, a luaithe is a bheidh an fhaisnéis riachtanach acu.' Reference "Rialachán (CE) Uimh. 450/2008 lena leagtar síos Cód Custaim an Chomhphobail (Cód Custaim Nuachóirithe), CELEX:32008R0450/GA"
    Ort des Entstehens der Zollschuld
    de
    place where the customs debt is incurred
    en
    Definition a place where the customs declaration or the re-export notification is lodged or where the supplementary declaration is to be lodged or, in all other cases, a place where the events from which a customs debt arises occur Reference "COM-FI, based on: Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 55 (1), CELEX:32008R0450/EN"
    lieu de naissance de la dette dounaière
    fr
  5. INTERNATIONAL RELATIONS|international affairs|international agreement · INTERNATIONAL RELATIONS|defence

    #609163

    IATE #844467
    an Coinbhinsiún maidir le Teorannú ar an Lámh láidir a Úsáid chun Fiacha Conartha a Ghnóthú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen betreffend die Beschränkung der Anwendung von Gewalt bei der Eintreibung von Vertragsschulden
    de
    Comment CONTEXT: Kontext: Zweite Haager Friedenskonferenz, 1907.;MISC: Den Haag, 1810.1907.
    Convention respecting the Limitation of the Employment of Force for the Recovery of Contract Debts
    en
    Comment MISC: The Hague, 1907
    Convention concernant la limitation de l'emploi de la force pour le recouvrement des dettes contractuelles
    fr
    Comment MISC: Signature: 1907.10.18 's-Gravenhage
  6. FINANCE|financial institutions and credit · FINANCE|free movement of capital|financial market

    #667747

    IATE #3629057
    LSPA Reference "Teachtaireacht ón gCoimisiún maidir le treoirlínte maidir leis an bpróiseas chur i gcrích is fearr chun iasachtaí neamhthuillmheacha a dhíol ar mhargaí tánaisteacha,CELEX:52022XC1021(01)/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    an comhaontú díola agus ceannaigh Reference "Teachtaireacht ón gCoimisiún maidir le treoirlínte maidir leis an bpróiseas chur i gcrích is fearr chun iasachtaí neamhthuillmheacha a dhíol ar mhargaí tánaisteacha,CELEX:52022XC1021(01)/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    an comhaontú díola fiach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'An Comhaontú Díola agus Ceannaigh (Iasachta), dá dtagraítear freisin mar an gComhaontú Díola agus Ceannaigh nó an Comhaontú Díola Fiach. Úsáidfear an giorrúchán LSPA sna Treoirlínte.' Reference "Teachtaireacht ón gCoimisiún maidir le treoirlínte maidir leis an bpróiseas chur i gcrích is fearr chun iasachtaí neamhthuillmheacha a dhíol ar mhargaí tánaisteacha,CELEX:52022XC1021(01)/GA"
    an comhaontú díola agus ceannaigh iasachta Reference "Teachtaireacht ón gCoimisiún maidir le treoirlínte maidir leis an bpróiseas chur i gcrích is fearr chun iasachtaí neamhthuillmheacha a dhíol ar mhargaí tánaisteacha,CELEX:52022XC1021(01)/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Kreditverkaufs- und ‑kaufvertrag | LSPA
    de
    loan sale and purchase agreement | LSPA | sale and purchase agreement | debt sale agreement
    en
    Definition "agreement concluded between the seller and purchaser of non-performing loans specifying the conditions under which the transaction is executed" Reference "COM-Terminology Coordination and COM-EN, based on: Communication from the Commission on guidelines for a best-execution process for sales of non-performing loans on secondary markets"
    contrat de vente et d’achat de prêts | LSPA
    fr
  8. ECONOMICS|economic policy · TRADE|consumption|consumer · FINANCE|public finance and budget policy|public debt

    #617970

    IATE #1077989
    bainistiú fiach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Schuldendienst | Kreditaufnahmepolitik
    de
    debt management
    en
    Definition management of the debt of a company or government to keep down its expected cost and ensure that funds are always available when needed Reference """debt management"" A Dictionary of Economics. John Black, Nigar Hashimzade, and Gareth Myles. Oxford University Press (OUP), 2009. Oxford Reference Online. OUP. DGT. http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t19.e732 [19.5.2011]"
    Comment "This includes forecasting when net borrowing will be needed, choosing the type of securities to be issued or redeemed, and timing the maturity dates of outstanding debt to prevent excessive concentration of redemption payments at particular dates, which might give rise to difficulties in funding them. See also: - debt management strategy (narrower) [ IATE:2215185 ]"
    gestion de la dette | gestion de l'endettement
    fr
  9. INTERNATIONAL RELATIONS|cooperation policy · ECONOMICS · FINANCE · BUSINESS AND COMPETITION|accounting

    #600885

    IATE #53676
    cealú fiach Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Is aistrithe caipitil iad glacadh fiach agus cealú fiach (D.9) agus taifeadtar sa chuntas caipitil iad.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    maitheamh fiach Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Sa chás sin, baineann an t-idirbheart airgeadais le hathrú ar úinéireacht sócmhainne airgeadais, nó glacadh dliteanais i gcáil féichiúnaí, ar a dtugtar glacadh fiach, nó leachtú comhuaineach sócmhainne airgeadais agus an dliteanais chontrapháirte, ar a dtugtar cealú fiach nó maitheamh fiach.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Definition múchadh nó laghdú éilimh trí chomhaontú idir an creidiúnaí agus an féichiúnaí Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Schuldenaufhebung | Aufhebung von Schulden | Schuldenerlass | Erlass von Schulden
    de
    Definition Aufhebung oder Reduzierung eines Anspruchs durch eine vertragliche Vereinbarung zwischen dem Gläubiger und dem Schuldner Reference "Verordnung (EU) Nr. 549/2013 zum Europäischen System Volkswirtschaftlicher Gesamtrechnungen auf nationaler und regionaler Ebene in der Europäischen Union, Nr. 20.225, ABl. L 174/2013 CELEX:02013R0549-20150824/DE"
    Comment "Nicht zu verwechseln mit ""Schuldbefreiung"" (EN ""debt discharge"") [ IATE:1660643 ] im Kontext Insolvenz und mit ""Schuldenentlastung"" (EN ""debt relief"")[ IATE:767309 ]"
    debt cancellation | cancellation of a debt | debt forgiveness | forgive debt | cancellation of debts | cancel debt
    en
    Definition reduction in the amount of, or the extinguishing of, a debt obligation by the creditor via a contractual arrangement with the debtor Reference "IMF and others, 'External Debt Statistics: Guide for Compilersand Users', Chapter 8, Debt Reorganization, https://www.imf.org/external/pubs/ft/bop/2007/pdf/appx2.pdf [29.9.2017]"
    Comment "See also the related concept of debt discharge in the context of bankruptcy [ IATE:1660643 ]"
    annulation de dette | extinction de la dette | remise de dette
    fr
    Definition extinction ou réduction d'une créance au moyen d'un accord conclu entre le créancier et le débiteur Reference "Règlement (UE) n° 549/2013 du Parlement européen et du Conseil du 21 mai 2013 relatif au système européen des comptes nationaux et régionaux dans l'Union européenne, CELEX:32013R0549/FR"
    Comment "À distinguer de l'abandon de dette [IATE:134139 ], qui n'est pas un accord mutuel mais une action unilatérale (voir le doc. du FMI intitulé ""Statistiques de la dette du secteur public - Guide pour les statisticiens et les utilisateurs"", 2e éd., 2013, http://www.tffs.org/pdf/method/2013/french/psdsf.pdf [27.2.2018])."
  10. EUROPEAN UNION|European construction|European Union · FINANCE|financing and investment|financing

    #648228

    IATE #3541259
    ciste fuascailte fiach na hEorpa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Schuldentilgungsfonds
    de
    debt redemption fund | redemption fund | European redemption fund | ERF
    en
    Definition fund that would issue safe bonds whose proceeds would be used by participating countries to cover their pre-agreed current financing needs for the redemption of outstanding bonds and new borrowing Reference "European Commission. Green Paper on the feasibility of introducing Stability Bonds, COM(2011) 818 final, http://ec.europa.eu/economy_finance/consultation/stability_bonds/pdf/green-pepr-stability-bonds_en.pdf [6.2.2012]"
    fonds de remboursement de la dette | fonds de remboursement | fonds européen d'amortissement | fonds de rédemption
    fr
    Definition fonds qui mutualiserait la dette publique qui dépasse 60 % du PIB individuel des États membres de la zone euro. Il émettrait des obligations sûres et le produit serait utilisé par les pays participants pour couvrir leurs besoins de financement actuels préalablement convenus aux fins du remboursement des obligations en circulation et des nouveaux emprunts. Reference "Livre vert sur la faisabilité de l'introduction d'obligations de stabilité /* COM/2011/0818 final */ CELEX:52011DC0818/fr"
    Comment Il reposerait sur une responsabilité conjointe. Chaque pays participant serait contraint, en vertu d’une trajectoire d’assainissement définie, de rembourser de façon autonome la dette transférée sur une période de 20 à 25 ans.
  11. TRADE|marketing|preparation for market

    #620144

    IATE #1127544
    clúdach maidir le fónamh a dhéanamh ar fhiacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cumhdach maidir le fónamh d'fhiachas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    debt-service coverage
    en
    Definition ratio of net income after taxes plus interest on long-term debt plus depreciation to debt service Reference Borrowing and Lending Terminology,World Bank,1984
    couverture du service de la dette
    fr
  12. LAW|civil law

    #652171

    IATE #3556555
    coigeartú fiach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ba cheart go gcumhdófaí ann freisin imeachtaí lena bhforáiltear do ghlanadh fiach nó do choigeartú fiach i ndáil le custaiméirí agus daoine féinfhostaithe, mar shampla tríd an tsuim atá le híoc ag an bhféichiúnaí a laghdú nó an tréimhse íocaíochta a thugtar don fheichiúnaí a fhadú.' Reference "Rialachán (AE) 2015/848 maidir le himeachtaí dócmhainneachta, CELEX:32015R0848/GA"
    Schuldenanpassung
    de
    Definition unter anderem eine Verringerung des vom Schuldner zu zahlenden Betrags oder eine Verlängerung der dem Schuldner gewährten Zahlungsfrist Reference "Council-DE, vgl. Verordnung (EU) 2015/848 des Europäischen Parlaments und des Rates über Insolvenzverfahren, Erwgg.10, ABl. L_141/2015, S.19 CELEX:32015R0848/DE"
    adjustment of debt | debt adjustment
    en
    Definition among other things, reduction in the amount to be paid by the debtor or an extension of the payment period granted to the debtor
    ajustement de dettes
    fr
    Definition entre autres, réduction du montant à payer par le débiteur ou prolongation du délai de paiement qui lui est accordé Reference "Conseil-FR, d'après le règlement (UE) 2015/848 relatif aux procédures d'insolvabilité, considérant 10, JO L 141 du 5.6.2015, CELEX:32015R0848/FR"
  13. ECONOMICS · FINANCE|financial institutions and credit|credit · FINANCE|public finance and budget policy|public debt

    #604350

    IATE #761231
    cóimheas fiach-sheirbhíse Reference Comhairle-GA
    ga
    Schuldendienstquote
    de
    Definition Kennziffer, die den Anteil des Schuldendienstes (Zinsen und Tilgung) in Prozent der Einnahmen aus Warenexporten und Dienstleistungsexporten eines Landes angibt und so seine Schuldendienstfähigkeit gegenüber dem Ausland ausdrückt Reference "Council-DE, vgl. Wirtschaftslexikon.com>Schuldendienstquote (12.7.2019)"
    Comment wichtiger Maßstab zur Beurteilung der Kreditwürdigkeit von Schuldnerländern bei der Abschätzung des Länderrisikos
    debt service ratio | debt-service ratio | DSR
    en
    Definition "ratio of debt service [ IATE:907659 ] payments to income" Reference "Council-EN, based on: - Bank for International Settlements, 'BIS database for debt service ratios for the private non-financial sector', p. 1, http://www.bis.org/statistics/dsr/dsr_doc.pdf [16.6.2017] - Murray, J., 'What is a debt service ratio in a business loan?', The Balance, 15.8.2016, https://www.thebalance.com/what-is-debt-service-and-ratio-398214 [16.6.2017]"
    Comment "In the case of countries, the debt service ratio is calculated relative to export earnings. Note reference: Council-EN, based on 'debt service ratio', OECD Glossary of Statistical Terms, https://stats.oecd.org/glossary/detail.asp?ID=562 [16.6.2017]"
    ratio du service de la dette | coefficient du service de la dette | ratio
    fr
    Definition part du revenu consacré au service de la dette, c'est-à-dire au paiement des intérêts et à l'amortissement du capital Reference "Conseil FR, d'après le rapport annuel 2015 de la Banque centrale européenne, https://www.banque-france.fr/fileadmin/user_upload/banque_de_france/Eurosysteme_et_international/rapport-annuel-BCE-2015.pdf [15.8.2017]"
    Comment Le ratio du service de la dette des pays est calculé par rapport aux recettes des exportations.
  15. TRADE|marketing|preparation for market

    #558948

    IATE #1487591
    drochfhiach agus fiach amhrasach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    bad and doubtful debts
    en
    clients douteux ou litigieux
    fr
    Definition compte de tiers qui est débité par le crédit du compte 411-clients pour le montant total des créances que l'entreprise possède à l'encontre notamment des clients dont la solvabilité apparaît douteuse Reference d'après La Revue fiduciaire,n°770 & 798,1993
  17. BUSINESS AND COMPETITION|accounting · LAW|civil law|civil law|law of obligations|debt

    #644326

    IATE #3519528
    fiach amhrasach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '...méid aon fhéich a gcruthaítear chun sástacht an chigire gur drochfhiach é agus méid aon fhéich amhrasaigh a mhéid a mheastar gur drochfhiach é; ach ní dhéanfar méid an fhéich a asbhaint faoin mír seo mura mbeadh sé inasbhainte mar chaiteachas de chuid thrádáil an iasachtóra bunaidh, i gcás gur cuideachta nó comhlacht corpraithe eile an t-iasachtóir bunaidh, dá mbeadh sé cruthaithe nó measta gur drochfhiach an fiach sin sula bhfuair an chuideachta cháilitheach é, agus...' Reference "An tAcht Airgeadais, 1999, http://www.oireachtas.ie/documents/bills28/acts/1999/a299i.pdf [28.6.2017]"
    zweifelhafte Forderung | dubiose Forderung
    de
    Definition Forderung, bei der ein gewisses Zahlungsausfallsrisiko seitens des Schuldners besteht, wodurch der Zahlungseingang unsicher wird Reference "Council-DE, in Anl. Rechnungswesen-Portal.de > Bewertung von Forderungen aus Lieferungen und Leistungen (6.8.2021)"
    doubtful debt | doubtful account
    en
    Definition account receivable that might become a bad debt at some point in the future and for which it may be necessary to create an allowance for doubtful accounts Reference "COM-EN, based on: Accounting Tools > Q&A > What is the difference between bad debt and doubtful debt?, http://www.accountingtools.com/questions-and-answers/what-is-the-difference-between-bad-debt-and-doubtful-debt.html [20.2.2017]"
    Comment "See also: bad debt [ IATE:53529 ] and allowance for doubtful accounts [ IATE:1487641 ]"
    créance douteuse
    fr
    Definition créance dont le recouvrement ultime est incertain et qui pourrait devenir dans le futur une créance irrécouvrable Reference "Conseil-FR, d'après: - Site de l'Institut professionnel des Comptables et Fiscalistes agréés, PACIOLI n° 314 (2011), ""PCMN: Plan comptable Minimum Normalisé – Classe 4"" (22.3.2021)- Site Accounting Tools > Q&A > ""What is the difference between bad debt and doubtful debt?"" (22.3.2021)"
    Comment "1. Ne pas confondre avec: créance irrécouvrable (créance dont le montant est compromis)1. Voir aussi: - prêt douteux (plus strict, prêt considéré comme étant une créance douteuse)- prêt irrécouvrable (plus strict, prêt dont le remboursement est compromis)"
  18. ENVIRONMENT|natural environment|wildlife

    #659198

    IATE #3575838
    fiach ar fara Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ansitzjagd
    de
    perch hunting | perch-hunting | still hunting
    en
    Definition hunting technique whereby a raptor makes short flights from a vantage point to capture prey Reference "COM-EN, based on:Yong Ding Li. An Introduction to the Raptors of Southeast Asia. Status, Identification, Biology and Conservation. Nature Society (Singapore), Bird Group and Southeast Asian Biodiversity Society, https://www.nss.org.sg/wildbirdsingapore/Raptor%20Manual_circa.pdf [7.3.2018]"
    chasse à l'affût
    fr
  19. EDUCATION AND COMMUNICATIONS|information technology and data processing|computer system|information security

    #665266

    IATE #3598924
    fiach bagairtí Reference Comhairle-GA
    ga
    fiach bagartha Reference "Cinneadh (CBES) 2021/1026 chun tacú le Clár Cibearshlándála agus Athléimneachta agus Dearbhaithe Faisnéise na hEagraíochta um Thoirmeasc ar Airm Cheimiceacha (OPCW) faoi chuimsiú chur chun feidhme Straitéis AE igcoinne Leathadh Arm Ollscriosta"
    ga
    Context 'Táthar ag súil go méadófar éifeachtúlacht bhonneagar na gcóras TFC dá bharr sin agus go gceapfar córas comhtháite PAM le haghaidh sócmhainní criticiúla ar féidir leis bagairtí a dhíspreagadh, a bhrath, agus a bheidh i gcomhréir le cumais fiaigh bhagartha chomhchuimseacha.' Reference "Cinneadh (CBES) 2021/1026 chun tacú le Clár Cibearshlándála agus Athléimneachta agus Dearbhaithe Faisnéise na hEagraíochta um Thoirmeasc ar Airm Cheimiceacha (OPCW) faoi chuimsiú chur chun feidhme Straitéis AE igcoinne Leathadh Arm Ollscriosta"
    Threat Hunting | Bedrohungssuche | Thread-Hunting
    de
    Definition proaktive Methode zur Verbesserung der Cybersicherheit, bei der mit Hilfe automatisierter Sicherheitssysteme in Netzwerken und IT-Umgebungen präventiv nach potenziellen Bedrohungen gesucht wird Reference "Council-DE, gestützt auf Security-Insider > Specials > Definitionen > Was ist Threat Hunting? (7.5.2021)"
    Comment Ziel ist es, Bedrohungen schnellstmöglich aufzudecken und wirksam gegen Cyber-Angriffe vorzugehen.In der Praxis funktioniert Threat Hunting vor allem dadurch, dass Muster und Datensätze kontinuierlich auf Auffälligkeiten überprüft werden. So kann idealerweise schnell festgestellt werden, ob gerade ein Angriff erfolgt.
    threat hunting | cyber threat hunting
    en
    Definition "proactive way to uncover advanced cyber threats that are difficult to detect using automated security systems" Reference "Council-CENTERM, based on: Logpoint > A simple guide to Threat Hunting (7.5.2021)"
    recherche des menaces | repérage de menaces | repérage de cybermenaces | recherche de menaces
    fr
    Definition activité visant à identifier les menaces échappant aux outils de détection d'un système IT et à combler toutes les failles avant qu’un hacker ne puisse les exploiter Reference "Conseil-FR, d'après Microsoft, Portail linguistique (7.5.2021)"
  20. FINANCE · FINANCE|financing and investment|investment

    #648071

    IATE #3540754
    urrús fiachais chorparáidigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fiach corparáide Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Unternehmensschuldverschreibung | Schuldverschreibung | Schuldverschreibung eines Unternehmens | Unternehmensschuldtitel
    de
    Definition "von einem Unternehmen begebener Schuldtitel IATE:761216 zur Fremdkapitalbeschaffung" Reference Council-DE
    Comment "meist als Kapitalmarktpapier mit mittlerer bis langer Laufzeit (= ""corporate bond"", s. IATE:1683026 ;) eine Sonderform ist das ""Commercial Paper"" IATE:799806 = Geldmarktpapier mit i.d.R. kurzer Laufzeit; DIV: aih, 4.9.2012, UPD: RSZ, 25.9.12"
    corporate debt security | corporate debt instrument | corporate security | corporate debt bond | corporate debt
    en
    Definition "Debt security (see IATE:761216 ) issued by a company." Reference CENTERM
    Comment "A form of corporate debt (IATE:915237 ). More specific terms are corporate bond IATE:1683026 (most often refers to longer term corporate debt securities) commercial paper IATE:799806 (most often refers to shorter term corporate debt securities issued by companies with high quality debt ratings)."
    titre de dette d'entreprise | dette d'entreprise
    fr
    Definition titre financier qui matérialise l'engagement d'une entreprise emprunteuse envers un prêteur qui, en contrepartie, met des fonds à sa disposition Reference Vernimmen P., Finance d'entreprise, Dalloz, Paris, 2009, p. 509, ISBN: 978-2-247-08003-8
    Comment Les obligations d'entreprise offrent dans certains cas une prime de risque (rémunération du risque de dafaut et du risque de liquidité, etc.) qui se traduit par un rendement plus important que celui offert par une obligation d'Etat.