Gaois

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10 results

  1. BUSINESS AND COMPETITION|accounting

    #644389

    IATE #3519655
    glacadh céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erstmalige Anwendung der International Financial Reporting Standards
    de
    Definition Erstellung des ersten Abschlusses eines Unternehmens nach den internationalen Rechnungslegungsstandards IFRS Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    first-time adoption of International Financial Reporting Standards
    en
    Definition standard addressing those who adopt IFRS for the first time Reference "COM-MT, based on: International Financial Reporting Standard 1, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ifrs1_en.pdf [21.11.2017]"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
    Première adoption des normes internationales d’information financière
    fr
    IFRS 1
    mul
  2. INTERNATIONAL RELATIONS|international affairs|international agreement · INTERNATIONAL RELATIONS|cooperation policy · EUROPEAN UNION|European construction|EU relations

    #638914

    IATE #2215548
    an Comhaontú a leasaíonn an Comhaontú Comhpháirtíochta idir Comhaltaí Ghrúpa Stát na hAfraice, Mhuir Chairib agus an Aigéin Chiúin, de pháirt amháin, agus an Comhphobal Eorpach agus a Bhallstáit, den pháirt eile Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an Comhaontú a leasaíonn Comhaontú Cotonou den chéad uair Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen zur Änderung des Partnerschaftsabkommens zwischen den Mitgliedern der Gruppe der Staaten in Afrika, im karibischen Raum und im Pazifischen Ozean einerseits und der Europäischen Gemeinschaft und ihren Mitgliedstaaten andererseits | Änderungsabkommen | Abkommen zur erstmaligen Änderung des Cotonou-Abkommens | geändertes AKP-EG-Partnerschaftsabkommen | Abkommen von Cotonou | erste Überprüfung | Revision
    de
    Comment "Luxemburg, 25. 6. 2005XREF: AKP-EG-Partnerschaftsabkommen (Cotonou-Abkommen) IATE:917820"
    Agreement amending the Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part | Agreement amending the Cotonou Agreement for the first time
    en
    Comment "Luxembourg, 25.06.2005; entered into force on 1.07.2008 For the text of this Agreement, which amended the Cotonou Agreement for the first time in 2005, see CELEX:22005A0811(01) .For the Cotonou Agreement, see IATE:917820 .For the Agreement amending the Cotonou Agreement for the second time, see IATE:3527226 ."
    Accord modifiant l'accord de partenariat entre les membres du groupe des États d'Afrique, des Caraïbes et du Pacifique, d'une part, et la Communauté européenne et ses États membres, d'autre part | accord modifiant l'accord de Cotonou pour la première fois | Accord de partenariat ACP-CE révisé
    fr
    Definition "signé à Luxembourg, le 25.6.2005, et entré en vigueur le 1.7.2008, il s'agit de la première modification de l'accord de Cotonou IATE:917820" Reference ---
    Comment "Une deuxième révision a été signée à Ouagadougou le 23 juin 2010 IATE:3527226"
  3. SOCIAL QUESTIONS|migration

    #654497

    IATE #3566675
    iarrthóir tearmainn céaduaire Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (CE) Uimh. 862/2007 ó Pharlaimint na hEorpa agus ón gComhairle maidir le staidreamh Comhphobail i ndáil le himirce agus le cosaint idirnáisiúnta (16.2.2024)"
    ga
    Context Le haghaidh staidreamh maidir le cosaint idirnáisiúnta, foráiltear sa leasú maidir le dí-chomhiomlánú de réir mionaoisigh neamhthionlactha a thabhairt isteach, staidreamh nua maidir le ‘hiarrataí athscrúdúcháin’ Bhaile Átha Cliath agus ‘iarrthóirí tearmainn céaduaire’ a thabhairt isteach, agus dí-chomhiomlánuithe arna niarraidh de réir ‘tír chónaithe’ agus de réir ‘an chineáil cinnidh tearmainn’ a thabhairt isteach i gcás daoine atá faoi réir scéim athlonnaithe. Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (CE) Uimh. 862/2007 ó Pharlaimint na hEorpa agus ón gComhairle maidir le staidreamh Comhphobail i ndáil le himirce agus le cosaint idirnáisiúnta (16.2.2024)"
    iarratasóir tearmainn céaduaire Reference Comhairle-GA
    ga
    iarratasóir céaduaire Reference "Togra leasaithe le haghaidh Rialachán maidir le bunú ‘Eurodac’ chun sonraí bithmhéadracha a chur i gcomparáid le chéile ar mhaithe le cur i bhfeidhm éifeachtach Rialachán (AE) Uimh. 604/2013 agus Treoir (AE) 2001/55/CE agus ar mhaithe le náisiúnach tríú tír nó duine gan stát atá ag fanacht go neamhdhleathach sa stát a shainaithint, agus maidir le hiarrataí ó údaráis forfheidhmithe dlí na mBallstát agus iarrataí ó Europol ar chomparáidí a dhéanamh le sonraí Eurodac chun críocha fhorfheidhmiú an dlí, agus lena leasaítear Rialacháin (AE) 2018/1240, (AE) 2019/818 agus (AE) 2017/2226 - Sainordú don chaibidlíocht le Parlaimint na hEorpa (16.2.2024)"
    ga
    Erstantragsteller | erstmaliger Asylbewerber
    de
    Definition Person, die zum ersten Mal einen Antrag auf internationalen Schutz in einem bestimmten EU-Mitgliedstaat gestellt hat Reference "Europäisches Parlament > Themen > Migration > Asyl und Migration: Zahlen und Fakten (14.2.2024)"
    first time asylum seeker | first time asylum applicant | first time applicant
    en
    Definition a person having submitted an application for international protection or having been included in such application as a family member, for the first time Reference "Eurostat, 'Asylum in the EU Over 210 000 first time asylum seekers in the EU in the second quarter of 2015' (15.3.2021), Eurostat newsrelease, 163/2015, p. [5]"
    Comment A person can be recorded as first time applicant only if he or she had never applied for international protection in the reporting country in the past, irrespective of the fact that he or she is found to have applied in another Member State of the European Union.
  4. BUSINESS AND COMPETITION|accounting

    #644387

    IATE #3519653
    glacadóir céaduaire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erstmaliger Anwender
    de
    Definition Unternehmen, das seinen ersten IFRS-Abschluss darstellt Reference "Verordnung (EG) Nr. 1136/2009 (IFRS 1), IFRS 1.A - erstmaliger Anwender, CELEX:32009R1136/DE"
    first-time adopter
    en
    Definition entity that, for the first time, makes an explicit and unreserved statement that its general purpose financial statements comply with IFRSs Reference "Deloitte, IASPlus. IFRS 1 — First-time Adoption of International Financial Reporting Standards, https://www.iasplus.com/en/standards/ifrs/ifrs1 [21.2.2017]"
    premier adoptant
    fr
    Definition entité qui présente ses premiers états financiers IFRS Reference ---
  5. BUSINESS AND COMPETITION|accounting

    #644388

    IATE #3519654
    glacadh céaduaire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erstmalige Anwendung
    de
    first-time adoption
    en
    Definition decisive act of an entity that, for the first time, makes an explicit and unreserved statement that its general purpose financial statements comply with IFRSs Reference "COM-MT, based on: - Commission 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 CELEX:32008R1126/EN - International Financial Reporting Standard 1: First-time Adoption of International Financial Reporting Standards, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ifrs1_en.pdf [14.12.2017]"
  7. BUSINESS AND COMPETITION|accounting

    #576424

    IATE #3519657
    cur i bhfeidhm céaduaire CCIanna mar phríomhbhonn cuntasaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cur i bhfeidhm céaduaire na gcaighdeán cuntasaíochta idirnáisiúnta mar phríomhbhonn cuntasaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erstmalige Anwendung der IAS als primäre Grundlage der Rechungslegung
    de
    Definition Erstellung des ersten Abschlusses eines Unternehmens nach den internationalen Rechnungslegungsstandards IAS Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    first-time application of IASs as the primary basis of accounting
    en
  8. FINANCE|financing and investment · ECONOMICS|economic conditions|economic cycle|economic recovery

    #663577

    IATE #3589962
    foireann chéaduaire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ba cheart modhanna seachadta na tacaíochta a bheith solúbtha i bhfianaise an ghá atá le réitigh éagsúla i mBallstáit éagsúla. Ba cheart go gcuimseofaí iontu , inter alia, maoiniú Ghrúpa BEI, nó ráthaíocht nó infheistíocht i gcistí atá ann cheana faoi bhainistiú neamhspleách nó i meáin shainchuspóra a infheistíonn, ina dhiaidh sin, i gcuideachtaí incháilithe. Anuas air sin, d’fhéadfaí an tacaíocht a sheoladh trí bhíthin cistí nuabhunaithe faoi bhainistiú neamhspleách, lena n‑áirítear trí fhoirne chéaduaire nó meáin shainchuspóra a chuirfí ar bun ar an leibhéal Eorpach nó ar an leibhéal réigiúnach d’fhonn leas a bhaint as ráthaíocht AE chun infheistíocht a dhéanamh i gcuideachtaí incháilithe. D’fhéadfaí ráthaíocht AE a úsáid freisin chun idirghabháil ag banc nó institiúid náisiúnta le haghaidh spreagtha a mhaoiniú agus a ráthú i gcomhréir le rialacha státchabhrach in éineacht le hinfheisteoirí chun tacú le cuideachtaí incháilithe. Ba cheart saobhadh míchuí iomaíochta sa mhargadh inmheánach a sheachaint.' Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) 2015/1017 a mhéid a bhaineann le cruthú na hIonstraime um Thacaíocht Sócmhainneachta, CELEX:52020PC0404/GA"
    erstmaliger Team-Zusammenschluss
    de
    first-time team
    en
    Definition fund managers who team up for the first time as limited partners, in order to pool funds in a venture capital fund Reference European Commission, Directorate-General for Financial Stability, Financial Services and Capital Markets Union. Correspondence dated 30 May 2020
    first-time team
    fr
    Definition équipe de gestionnaires qui se présente pour la première fois sur le marché dans le but de réunir des capitaux et puis gérer un fonds d’investissement Reference "COM-FR, d’après Finance Community, Tutto ciò che serve sapere sui first time fund e i first time team (6.12.2020), Nicola Barbiero, 5.7.19"
  9. ENERGY|oil industry|hydrocarbon · TRADE|marketing|commercial transaction

    #650417

    IATE #3549986
    gearrdhíol céaduaire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    tearcdhíol céaduaire Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erstmaliges Auftreten der Unternachfrage | erstmalige Unternachfrage | Undersell
    de
    Definition Situation, in der die aggregierte Nachfrage aller Netznutzer niedriger ist als die am Ende der zweiten Gebotsrunde oder einer späteren Gebotsrunde angebotene Kapazität Reference Verordnung der Kommission zur Festlegung eines Netzkodex über Mechanismen für die Kapazitätszuweisungen in Fernleitungsnetzen und zur Ergänzung der Verordnung (EG) Nr. 715/2009
    first-time undersell | first time undersell
    en
    Definition "(in the natural gas market) occurrence where the aggregate demand across all network users [ IATE:2243574 ] is less than the capacity [ IATE:2243566 ] offered at the end of the second bidding round [ IATE:3549949 ] or a subsequent bidding round" Reference "COM-Term. Coord., based on:- Frontier Economics. Auction design for capacity allocation in gas transmission networks. FINAL REPORT PREPARED FOR ACER. March 2012, http://www.acer.europa.eu/Official_documents/Acts_of_the_Agency/Opinions/Opinions/ACER%20Reasoned%20Opinion%2004-2012%20Consultants%20Study%20Final%20Report.pdf [11.11.2014];- Regulation (EU) No 984/2013 establishing a Network Code on Capacity Allocation Mechanisms in Gas Transmission Systems and supplementing Regulation (EC) No 715/2009, CELEX:32013R0984/EN [11.11.2014] "
    première sous-cotation
    fr
    Definition "sur le marché du gaz naturel, fait, pour la demande totale de l’ensemble des utilisateurs du réseau [ IATE:2243574 ], d’être inférieure aux capacités [ IATE:2243566 ] offertes à la fin du deuxième tour d’enchères [ IATE:3549949 ] ou d’un tour d'enchères ultérieur" Reference "COM-FR, d'après:Règlement (UE) de la Commission relatif à l’établissement d’un code de réseau sur les mécanismes d’attribution des capacités dans les systèmes de transport de gaz et complétant le règlement (CE) n° 715/2009, C(2013)6634/1, http://register.consilium.europa.eu/pdf/fr/13/st09/st09817.fr13.pdf"
  10. ENVIRONMENT|environmental policy|waste management|waste recycling

    #667872

    IATE #3629367
    pacáistíocht in-athúsáidte a cuireadh ar an margadh den chéad uair Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Áirítear leis sin pacáistíocht in-athúsáidte a cuireadh ar an margadh den chéad uair agus pacáistíocht in-athúsáidte ó thréimhsí roimhe sin a ndearnadh dramhaíl di sa tréimhse atá i gceist.' Reference "Rialachán Cur Chun Feidhme (AE) 2023/595 lena mbunaítear an fhoirm le haghaidh an ráitis a bhaineann leis an acmhainn dhílis bunaithe ar an dramhaíl ó phacáistíocht phlaisteach neamh-athchúrsáilte de bhun Rialachán (AE, Euratom) 2021/770 ón gComhairle,CELEX:32023R0595/GA"
    Definition an chéad uair a sholáthraítear pacáistíocht in-athúsáidte ina bhfuil táirge lena dháileadh, lena thomhailt nó lena úsáid ar mhargadh Ballstáit le linn gníomhaíocht tráchtála Reference "Rialachán Cur Chun Feidhme (AE) 2023/595 lena mbunaítear an fhoirm le haghaidh an ráitis a bhaineann leis an acmhainn dhílis bunaithe ar an dramhaíl ó phacáistíocht phlaisteach neamh-athchúrsáilte de bhun Rialachán (AE, Euratom) 2021/770 ón gComhairle,CELEX:32023R0595/GA"
    erstmalig in Verkehr gebrachte wiederverwendbare Verpackungen
    de
    Definition erstmalige Bereitstellung wiederverwendbarer Verpackungen, die mit einem Produkt zum Vertrieb, zum Verbrauch oder zur Verwendung auf dem Markt im Rahmen einer Geschäftstätigkeit gefüllt sind Reference COM-Internes Dokument: ESTAT-2022-80048
    reusable packaging placed on the market for the first time
    en
    Definition "reusable packaging that is supplied for the first time and is filled with a product to be distributed, consumed or used on a Member State market in the course of a commercial activity" Reference "COM-Terminology Coordination and COM-EN, based on: Commission Implementing Regulation (EU) 2023/595 establishing the form for the statement relating to the own resource based on non-recycled plastic packaging waste pursuant to Council Regulation (EU, Euratom) 2021/770."
    emballage réutilisable mis sur le marché pour la première fois
    fr
    Definition emballage réutilisable qui contient un produit destiné à être distribué, consommé ou utilisé sur le marché d’un État membre dans le cadre d’une activité commerciale et est fourni pour la première fois Reference "COM-Fr d'après le règlement d’exécution (UE) 2023/595 de la Commission établissant le formulaire pour le relevé relatif à la ressource propre fondée sur les déchets d’emballages en plastique non recyclés conformément au règlement (UE, Euratom) 2021/770 du Conseil"