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85 results

  1. TRADE|marketing|preparation for market

    #551427

    IATE #1239879
    méid tugtha ar aghaidh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übertrag
    de
    Definition Übertragung der Addition einer Spalte oder Seite auf die nächste Spalte oder Seite Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    amount carried forward
    en
    Definition the transfer of the total of a column or a page to the following column or page Reference Internat.Account.Lex.,UEC-Group Accounts
    report
    fr
    Definition transfert d'un total d'une colonne ou d'une page sur la colonne ou la page suivante Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  2. FINANCE|budget · EUROPEAN UNION|EU finance|EU budget

    #638166

    IATE #2142491
    leithreasuithe a tugadh anonn Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... úsáidfidh an institiúid lena mbaineann de chuid an Aontais na leithreasuithe a údaraíodh don bhliain airgeadais reatha agus ní úsáidfidh sí na leithreasuithe a tugadh anonn go dtí go mbeidh na chéad leithreasuithe údaraithe sin ídithe.' Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012, CELEX:32018R1046/GA"
    leithreasuithe arna dtabhairt anonn Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Sna leithreasuithe a údaraítear don bhliain airgeadais beidh an méid seo a leanas: ... (b) | leithreasuithe arna dtabhairt anonn ón mbliain airgeadais roimhe sin...' Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012, CELEX:32018R1046/GA"
    leithreasaí arna dtabhairt anonn Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfaidh an Coimisiún gníomhartha cur chun feidhme a ghlacadh, lena leagfar síos na téarmaí agus na coinníollacha is infheidhme maidir le leithreasaí arna dtabhairt anonn i gcomhréir le hAirteagal 169(3) de Rialachán Uimhir (AE, Euratom) Uimh. 966/2012 chun an caiteachas dá dtagraítear in Airteagal 4(1)(b) den Rialachán seo a mhaoiniú.' Reference "Rialachán (AE) Uimh. 1306/2013 maidir leis an gcomhbheartas talmhaíochta a mhaoiniú, a bhainistiú agus faireachán a dhéanamh air agus lena n-aisghairtear Rialacháin (CEE) Uimh. 352/78, (CE) Uimh. 165/94, (CE) Uimh. 2799/98, (CE) Uimh. 814/2000, (CE) Uimh. 1290/2005 agus (CE) Uimh. 485/2008 ón gComhairle, CELEX:32013R1306/GA"
    leithreasuithe a thugtar anonn Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Cuirfear ar ceal go huathoibríoch leithreasuithe a thugtar anonn i gcomhréir le pointe (a) den chéad fhomhír d’Airteagal 12(2) agus nach ngealltar faoin 31 Márta an bhliain airgeadais ina dhiaidh sin, nó, i gcás méideanna a bhaineann le tionscadail tógála, faoin 31 Nollaig an bhliain airgeadais ina dhiaidh sin.' Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012, CELEX:32018R1046/GA"
    übertragene Mittel
    de
    appropriations carried over | appropriation carried over | appropriations carried forward | carried over appropriations | carry-over | carry over | carryovers | carried over appropriation
    en
    Definition appropriations not used in a given budget year that can be used, under very strict conditions, during the following year Reference "COM-Terminology Coordination, based on: 'Carryover'. EU budget glossary."
    Comment "For the action of carrying over appropriations, see carry-over of appropriations"
    crédits reportés | crédit reporté
    fr
    Definition crédits qui n’ont pas pu être utilisés au cours d’un exercice donné et qui peuvent être exceptionnellement reportés, moyennant le respect de conditions strictes, pour être utilisés au cours de l’exercice suivant Reference "COM-FR d'après le glossaire du budget de l'UE > Excédent (22.8.2019)"
    Comment Il s'agit d'une exception au principe d'annualité, selon lequel les dépenses et les recettes sont programmées et ordonnancées pour un exercice commençant le 1er janvier et s’achevant le 31 décembre
  3. FINANCE · BUSINESS AND COMPETITION|accounting

    #630666

    IATE #1557369
    iarmhéid deiridh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Endsaldo
    de
    balance brought forward
    en
    Definition balance that is brought forward from the end of one accounting period to the beginning of a new accounting period Reference """What is an opening balance?"", e-conomic, https://www.e-conomic.com/accountingsoftware/accounting-words/opening-balance [1.9.2015]"
    Comment "thus the balance brought forward represents the opening balance, not the closing balance ""What is an opening balance?"", e-conomic, https://www.e-conomic.com/accountingsoftware/accounting-words/opening-balance [1.9.2015]"
    solde à nouveau
    fr
    Definition solde des écritures passées sur un compte à la date de clôture d'un extrait de compte Reference ISO/DIS 8908
  6. FINANCE · BUSINESS AND COMPETITION|accounting

    #603644

    IATE #387503
    tabhairt ar aghaidh Reference Comhairle-GA
    ga
    Vortrag | Verlustvortrag
    de
    Definition Übertragung von Gewinnen oder Verlusten auf den folgenden Rechnungszeitraum Reference Council-DE
    Comment "Kontext: Rechnungswesen; s.auch Gabler Wirtschaftslexikon, Stichw. Verlustvortrag http://wirtschaftslexikon.gabler.de/Archiv/82804/verlustvortrag-v7.html (5.08.2016)"
    carry forward | carryforward | carry-forward | carryover
    en
    Definition process by which a profit or loss is carried over to a subsequent accounting period Reference Council-EN
    Comment "See also: - tax loss carry-forward [ IATE:1239472 ] - carryback [ IATE:387504 ]"
    report en avant | report à nouveau | imputation sur un exercice ultérieur | report sur les exercices ultérieurs
    fr
    Definition dispositif permettant à une entreprise d’imputer les déficits ou les bénéfices de l'année sur les exercices suivants Reference "Conseil-FR, d'après le site officiel de l'administration française, Service-public-Pro.fr, Fiscalité, Imposition des sociétés, ""Impôt sur les sociétés : report de déficit"", 2 août 2018, https://www.service-public.fr/professionnels-entreprises/vosdroits/F23628"
    Comment "Le report à nouveau peut être débiteur IATE:1239472 (pertes relatives aux exercices antérieurs) ou créditeur (fraction des bénéfices que l'entreprise n'a pas affectés au cours de l'année précédente). Voir aussi ""report en arrière"" IATE:387504<><><><><><><><><><><><><>"
  7. TRADE · INDUSTRY|leather and textile industries|textile industry

    #605334

    IATE #775751
    réamhúsáid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    tabhair ar aghaidh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausnutzung im Vorgriff
    de
    Definition im Vorgriff erfolgende Ausnutzung der für das folgende Kontingentsjahr festgesetzten Höchstmenge für eine bestimmte Kategorie Reference "CELEX:31993R3030/de VO 3030/93 gemeinsame Einfuhrregelung f. bestimmte Textilwaren mit Ursprung in Drittländern, Anh.VIII (ABl. L_275/1993, S.1)"
    Comment XREF: Übertragung auf das folgende Übereinkommensjahr (788926); Übertragung zwischen Kategorien (2202030); DIV: cba, 6.1.2005
    advance use | advance utilisation | carry forward
    en
    Definition When an exporting country uses part of the following year’s quota during the current year. Reference "http://www.wto.org/english/thewto_e/minist_e/min99_e/english/about_e/23glos_e.htm#enviroment"
    Comment Context: The WTO Agreement on Textiles and Clothing (ATC)
    utilisation anticipée | utilisation par anticipation | utilisations par anticipation
    fr
    Definition Lorsqu’un pays exportateur utilise pendant l’année en cours une partie du contingent de l’année suivante. Reference "Guide informel de la terminologie de l'OMC à l'usage de la presse, site de l'OMC <"" target=""_blank"">http://www.wto.org/french/thewto_f/minist_f/min99_f/french/about_f/23glos_f.htm#top>;"
  8. BUSINESS AND COMPETITION|accounting

    #623483

    IATE #1239880
    iarmhéid atá le tabhairt ar aghaidh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gewinnvortrag auf neue Rechnung | Gewinnvortrag | Saldovortrag auf neue Rechnung | Saldovortrag | Saldoübertrag auf neue Rechnung | Vortrag auf neue Rechnung
    de
    Definition Übertragung des Saldos eines Kontos bei Wiederöffnung der Buchführung zu Jahresbeginn auf das entsprechende Konto Reference Internat.Account.Lex,UEC-Konzernrechnungslegung
    carry forward into subsequent period | balance carried | balance carried forward to new account | balance to be carried over | carry-forward
    en
    Definition the transfer of the balance of an account into the new accounting period Reference Internat.Account.Lex,UEC-Group Accounts
    report à nouveau | report à compte nouveau | solde à nouveau | report de solde
    fr
    Definition reprise du solde d'un compte après la réouverture de ce dernier au début de l'exercice suivant Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  10. INTERNATIONAL RELATIONS|defence|armed forces

    #660038

    IATE #3578325
    limistéar tionóil chun tosaigh Reference "Cinneadh (CBES) 2021/509 lena mbunaítear Saoráid Eorpach Síochána"
    ga
    Context 'Oibreacha imscartha/bonneagair: caiteachas fíor-riachtanach don fhórsa ina iomláine chun a mhisean a chomhlíonadh (aerfort, iarnród, cuanta, príomhbhóithre lóistíochtúla arna n-úsáid go comhpháirteach, lena n-áirítear pointí díbhordála agus limistéir thionóil chun tosaigh; suirbhéanna uisce, caidéalú, cóireáil, leithdháileadh agus diúscairt, soláthar uisce agus cumhachta, úiroibreacha agus cosaint fórsa sheasta, saoráidí stórála (go háirithe le haghaidh breosla agus armlóin), limistéir thionóil agus lóistíochta; tacaíocht theicniúil do bhonneagar arna chómhaoiniú)' Reference "Cinneadh (CBES) 2021/509 lena mbunaítear Saoráid Eorpach Síochána"
    FAA Reference Comhairle-GA
    ga
    vorgeschobener Verfügungsraum | VVfgR
    de
    Definition Bereich vor allem in der vorderen Kampfzone, darüber hinaus aber auch im gesamten Operationsgebiet von Landstreitkräften, um Truppen für weitere Aufträge oder Folgeaufträge zur Verfügung der Führung zu halten Reference "Council-DE nach Wikipedia ""Verfügungsraum"" (27.6.2023)"
    Comment Militärischer, taktischer und operativer Begriff, der zu den Begriffen zur Ordnung des Raumes zählt.
    forward assembly area | FAA
    en
    Definition "place that is forward of the assembly area, where a unit gathers to prepare for future operations" Reference "Council-EN, based on:- GlobalSecurity.org Field manual No. 71-1, Appendix B (18.8.2020)- 'forward assembly area', Marine Corps Supplement to the DOD Dictionary of Military and Associated Terms (18.8.2020), US Marine Corps, 31 May 2018"
    zone de rassemblement avancée | FAA | Z rass av | zone de rassemblement avant
    fr
    Definition "zone plus avancée que la zone de rassemblement, où un unité se rassemble afin de préparer de futures opérations" Reference "Conseil-FR, d'après:- Site GlobalSecurity.org, ""Field manual No. 71-1, Appendix B"" (25.9.2020)- Site des marines américains, ""Marine Corps Supplement to the DOD Dictionary of Military and Associated Terms"" (25.9.2020)"
  11. ENERGY|electrical and nuclear industries|electrical industry · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technical regulations

    #651410

    IATE #3552719
    leithdháileadh acmhainne fadtréimhseach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    FCA Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Vergabe langfristiger Kapazität
    de
    Definition Zuweisung langfristiger zonenübergreifender Kapazität im Wege einer Auktion vor dem Day-Ahead-Zeitbereich Reference Entwurf einer Verordnung der Kommission zur Festlegung einer Leitlinie für die Vergabe langfristiger Kapazität: ENER-2015-80068-01-00
    forward capacity allocation | FCA
    en
    Definition attribution of long-term cross-zonal capacity through an auction before the day-ahead timeframe Reference "Commission Regulation (EU) 2016/1719 of 26 September 2016 establishing a guideline on forward capacity allocation (14.1.2020)"
    Comment "See also: cross zonal capacity [ IATE:3548268 ]"
  12. TRANSPORT|land transport

    #636279

    IATE #1879865
    córas seachanta imbhuailtí tosaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    forward collision avoidance system | forward collision avoidance
    en
    Definition a system that senses the presence and speed of vehicles and objects in the vehicle's lane of travel and provides warnings and limited control of the vehicle speed (coasting or downshifting) to minimise risk of collisions with vehicles and objects in front of the equipped vehicle Reference Intelligent Vehicle Initiative Needs Assessment, 1999, U.S. DOT, p.46
    système de prévention des collisions avant
    fr
  13. FINANCE

    #634242

    IATE #1683087
    réamhghealltanas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context Chomh maith leis sin, ba cheart go gcumhdófaí leis an gcumhachtú sin na modhanna is infheidhme maidir leis na gealltanais agus íocaíocht na suimeanna i gcás nach mbeidh buiséad an Aontais glactha ag tús na bliana airgeadais nó i gcás ina sáróidh méid iomlán na réamhghealltanas an tairseach a leagtar síos in Airteagal 170(3) de Rialachán (AE, Euratom) Uimh. 966/2012 ó Pharlaimint na hEorpa agus ón gComhairle.' Reference "Rialachán (AE) Uimh. 1306/2013 maidir leis an gcomhbheartas talmhaíochta a mhaoiniú, a bhainistiú agus faireachán a dhéanamh air agus lena n-aisghairtear Rialacháin (CEE) Uimh. 352/78, (CE) Uimh. 165/94, (CE) Uimh. 2799/98, (CE) Uimh. 814/2000, (CE) Uimh. 1290/2005 agus (CE) Uimh. 485/2008 CELEX:32013R1306/GA"
    Terminposition
    de
    forward commitment
    en
    Definition a lender's commitment to make or assume a future loan Reference Gloss.of Terms,Central Mortgage Associates Inc.,s.d.
  15. FINANCE|free movement of capital|financial market

    #604323

    IATE #760913
    conradh réamhcheaptha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Termingeschäft
    de
    Definition Geschäft, das erst zu einem bei Vertragsabschluss festgelegten zukünftigen Zeitpunkt erfüllt werden muss Reference "Glossar der Deutschen Bundesbank > Termingeschäft, https://www.bundesbank.de/Redaktion/DE/Glossareintraege/T/termingeschaeft.html (12.7.2017)"
    Comment "Termingeschäfte sind im Ggs. zu Terminkontrakten IATE:904256 nicht standardisiert und daher nicht börsenfähig"
    forward contract | forward | forwards
    en
    Definition bilateral legally enforceable contract for the purchase or sale of a defined quantity of a given asset, currency, commodity, deposit, product, or security at a fixed price at a date in the future Reference "'forward contract', Peter Moles and Nicholas Terry, The Handbook of International Financial Terms, Oxford University Press, online version: 2005, http://www.oxfordreference.com/view/10.1093/acref/9780198294818.001.0001/acref-9780198294818-e-3262?rskey=FFqQAI&result=3261 [29.9.2017]"
    Comment "Typically involves the exchange of assets for cash, including the exchange of currencies, where the parties agree that delivery will be delayed until some mutually agreed (forward) date. This differs from a futures contract in that each forward contract is a once-only deal between the two parties, while futures contracts are in standard amounts traded on exchanges. Reference: - 'forward contract', Peter Moles and Nicholas Terry, The Handbook of International Financial Terms, Oxford University Press, online version: 2005, http://www.oxfordreference.com/view/10.1093/acref/9780198294818.001.0001/acref-9780198294818-e-3262?rskey=FFqQAI&result=3261 [29.9.2017] - Graham Bannock, International Dictionary of Finance, Penguin, 1995 See also ""derivative instrument"" IATE:856223 and ""futures contract"" IATE:904256 .Antonym: spot contract IATE:1630001<><><><><><><><><><><><><><><><><><><><>"
    contrat à terme de gré à gré | contrat à terme | contrat forward
    fr
    Definition contrat à terme négocié de gré à gré entre deux parties, les conditions pouvant être conçues sur mesure pour répondre aux besoins particuliers des contractants Reference «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8
    Comment "Le contrat à terme de gré à gré se distingue du contrat à terme standardisé [IATE:904256 ], celui-ci étant assorti de conditions standardisées qui le rendent facilement négociable sur un marché organisé."
  17. EDUCATION AND COMMUNICATIONS|communications · INDUSTRY|electronics and electrical engineering

    #632516

    IATE #1605810
    ceartú earráidí ar aghaidh Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    FEC | forward error correction
    en
    Definition process of adding redundant information to the transmitted signal in a manner which allows correction, at the receiver, of errors incurred in the transmission Reference "REVISED SARPs for the ATN, International Civil Aviation Organization, AERONAUTICAL COMMUNICATIONS PANEL (ACP), ACP-WG I-01/WP-04, 5 June 2007, http://www.icao.int/safety/acp/ACPWGF/Forms/AllItems.aspx?RootFolder=%2fsafety%2facp%2facpwgf%2facp-wg-i-1&FolderCTID=0x012000C5EA3D5EC521BD4EB177DB3692EE06C1004AE5E3CA4B43024983D017A05C27C82C [28.11.2016]"
    correction d'erreur sans circuit de retour | FEC | correction d'erreurs sans voie de retour
    fr
  18. ECONOMICS|economic analysis|statistics · AGRICULTURE, FORESTRY AND FISHERIES|farming systems|agricultural performance

    #604384

    IATE #761775
    réamh-mheastachán Reference Ionstraim Aontachais 1985, Airt. 83(1) ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    meastachán Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    vorläufige Bilanz | Vorbilanz
    de
    Comment SYN/ANT: E in JO L 313/90 p.21: forecast balance
    estimate | forward estimate
    en
    bilan prévisionnel | bilan provisionnel
    fr
  19. FINANCE|financial institutions and credit · FINANCE|insurance|insurance · BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting · AGRICULTURE, FORESTRY AND FISHERIES

    #604387

    IATE #761822
    margadh réamh-mhalairte Reference Foclóir Staidéir Ghnó
    ga
    forward exchange market
    en
    Definition A forward is a prospective amount of a currency or a commodity obtained by a contract between a buyer and a seller. Under this, the seller undertakes to provide the client with a fixed amount of the currency or commodity on a fixed future date at a fixed rate of exchange, or price. This differs from a futures contract in that each forward contract is a once-only deal between the two parties, while futures contracts are in standard amounts traded on exchanges. Reference The Economist International Dictionary of Finance, Second Edition, 1995
    marché de change à terme
    fr