Gaois

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23 results

  1. BUSINESS AND COMPETITION|business organisation · FINANCE|insurance

    #535044

    IATE #844191
    éilimh thabhaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is féidir idirdhealú a dhéanamh idir éilimh íoctha agus éilimh thabhaithe. Tagraíonn éilimh thabhaithe do na suimeanna atá dlite ar rioscaí árachaithe a réadaíodh le linn na bliana. Is cuma má thuairiscigh an sealbhóir polasaí an teagmhas comhfhreagrach nó nár thuairiscigh. Íocfar cuid de na héilimh sa bhliain dár gcionn nó níos deireanaí fiú. Ar an taobh eile den scéal, is sa bhliain reatha a íoctar éilimh a thig as teagmhais a tharla i mblianta roimhe sin. Cuirtear an chuid neamhíoctha de na héilimh thabhaithe leis an gcúlchiste i gcomhair éileamh gan íoc.' Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
    eingetretene Versicherungsfälle
    de
    claims incurred
    en
    Definition estimate of the amount of outstanding liabilities for a policy over a given valuation period including all paid claims during the period plus a reasonable estimate of unpaid liabilities Reference "incurred claims", InvestorWords, http://www.investorwords.com/19097/incurred_claims.html [04.01.2016]
    Comment This is calculated by adding paid claims and unpaid claims minus the estimate of unpaid claims at the end of the prior valuation period. See also:- gross claims incurred [ IATE:2145871 ]
    charges de sinistres
    fr
    Definition charges (au sens comptable) correspondant à la somme des sinistres payés et des provisions pour sinistres de l'exercice en cours, diminuée des provisions pour sinistres de l'exercice précédent Reference - Règlement (UE) n° 1374/2014 relatif aux obligations de déclaration statistique applicables aux sociétés d'assurance, CELEX:32014R1374/FR -Glossaire des termes d'assurance, OCDE - Centre de l'OCDE pour la coopération avec les non-Membres, 2000 [4.1.2016]- Stratégie de la banque et de l'assurance, E. Lamarque, Dunod, 2014, p. 6 [4.1.2016]
  2. FINANCE

    #404610

    IATE #3563444
    comhliúntais do chaillteanais a tabhaíodh ach nár tuairiscíodh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    collective allowances for incurred but not reported losses
    en
    Definition collective allowances which include the cumulative amount of collective impairment determined on financial assets which are not impaired on individual basis Reference based on: COMMISSION IMPLEMENTING REGULATION (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council CELEX:32014R0680/EN
  3. EUROPEAN UNION|EU finance|Community budget · FINANCE|budget|implementation of the budget

    #529418

    IATE #760633
    gealltanas caiteachais Reference FÓGRA COMÓRTAIS OSCAILTE EPSO/AST/134/14
    ga
    Context 'Taithí oibre ar thurais ghnó ar an gcoigríoch a eagrú do bhainisteoir, stiúrthóir nó grúpa comhghleacaithe, réamhaisnéis a dhéanamh ar an mbuiséad agus gealltanais caiteachais a ríomh san áireamh;' Reference FÓGRA COMÓRTAIS OSCAILTE EPSO/AST/134/14
    ceangaltas caiteachais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausgabenbindung | Mittelbindung
    de
    Definition im Haushaltsverfahren der EU das Vormerken von Ausgaben für einen bestimmten Zweck zunächst als rechtliche Verpflichtung IATE:929554 und anschließend als Mittelbindung IATE:927610 Reference Council-DE
    Comment Die in EN und FR vorgenommene Unterscheidung zwischen "engagement des dépenses"/ "commitment of expenditure" und "engagement de crédits"/ "commitment of appropriations" IATE:839017 lässt sich in DE nicht nachvollziehen; in der alten Haushaltsordnung wurde für beide Begriffe "Mittelbindung" verwendet (vgl. Art.11 Abs.4 und Art. 84 der VO (EU, Euratom) 966/2012 CELEX:32012R0966/DE )kommt in der neuen Haushaltsordnung nicht mehr vor
    commitment of expenditure | commitment | commitment to incur expenditure
    en
    Definition in the EU budget procedure, an expenditure operation which consists of tying funds to a specific purpose, first through legal commitment and then through budgetary commitment Reference Council Terminology Coordination, based on information from DG G 2A (Budget Unit), November 2010
    Comment The concept of 'commitment of expenditure' is very closely related to 'commitment of appropriations', but 'commitment of expenditure' is linked more to the actual implementation of the EU budget. ('Appropriations' are sums of money set aside for a specific purpose in a budget, from which 'expenditure' can then be disbursed.) Commitment is the first of four expenditure operations in the EU budget, of which the others are validation, authorisation and payment.
    engagement des dépenses | engagement de dépenses | engagement de la dépense | engagement
    fr
    Definition dans la procédure budgétaire de l'UE, opération de dépenses précédée d'une décision de financement, par laquelle des fonds sont affectés à une finalité précise, d'abord au titre d'un engagement juridique [IATE:929554] puis au titre d'un engagement budgétaire [IATE:927610] Reference Conseil-FR, sur la base des informations fournies par la DGG 2A (Unité Budget), novembre 2010
    Comment L'expression " engagement des dépenses" est presque synonyme d'" engagement de crédits" [IATE:839017 ], à cette différence près que l'"engagement des dépenses" sert de titre à l'une des quatre sections du chapitre 6 "Opérations de dépenses" du règlement financier, tandis que l'"engagement de crédits" est une expression budgétaire technique communément utilisée. Les trois autres opérations de dépenses sont la liquidation [IATE:757072 ], l'ordonnancement [IATE:759902 ] et le paiement [IATE:768095 ].
  5. TRADE|tariff policy|customs regulations

    #544682

    IATE #1080839
    fiach custaim ar onnmhairiú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fiach custaim a thabhaítear ar onnmhairiú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausfuhrzollschuld
    de
    customs debt incurred on exportation | customs debt on export | customs debt on exportation
    en
    Definition obligation on a person to pay the amount of export duty which applies to specific goods under the customs legislation in force 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. 4 (13), CELEX:32008R0450/EN
    dette douanière à l'exportation
    fr
  6. TRADE|tariff policy|customs regulations

    #544681

    IATE #1080838
    fiach custaim a thabhaítear ar allmhairiú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fiach custaim ar allmhairiú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einfuhrzollschuld
    de
    customs debt on import | customs debt incurred on importation | customs debt on importation
    en
    Definition obligation on a person to pay the amount of import duty which applies to specific goods under the customs legislation in force 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. 4 (13), CELEX:32008R0450/EN
    dette douanière à l'importation
    fr
  8. FINANCE|budget|budgetary expenditure

    #544552

    IATE #1077683
    caiteachas iarbhír Reference Suíomh Thithe an Oireachtas > Díospóireachtaí > Buiséad Fhoras na Gaeilge, 26 Meitheamh 2014 > Ceisteanna (12.2.2020)
    ga
    Context "Ina theannta sin, faigheann Foras na Gaeilge ioncam ó fhoinsí eile, lena n-áirítear ioncam ó dhíol leabhar. Léirítear sa tábla seo a leanas an caiteachas iarbhír a rinne Foras na Gaeilge ó na hallúntais chómhaoinithe a chuir mo Roinnse ar fáil don eagraíocht le linn na tréimhse ó 2010 go 2013:" Reference Suíomh Thithe an Oireachtas > Díospóireachtaí > Buiséad Fhoras na Gaeilge, 26 Meitheamh 2014 > Ceisteanna (12.2.2020)
    fíorchaiteachas Reference ‘Tar liom ar Raidió na Gaeltachta go bpléimis seo’ – dúshlán Uí Chuív do McHugh faoi chaiteachas ar phleanáil teanga, Tuairisc (12.2.2020)
    ga
    Language usage Leis an téarma seo, tugtar le fios go bhfuil tar éis méid caiteachais eile a lua nach bhfuil fíor
    tatsächlich getätigte Ausgaben | tatsächlich entstandene Ausgaben | tatsächliche Ausgaben
    de
    Definition in einem bestimmten Zeitraum tatsächlich getätigte Ausgaben Reference Council-DE
    expenditure actually incurred | actual expenditure | total actual expenditure
    en
    Definition costs actually incurred in a given period Reference Council-EN, based on 'expenditure'. Nobes, C., Penguin Dictionary of Accounting, 2002
    Comment As opposed to planned or projected expenditure.
    dépenses réelles | dépenses effectives | dépenses effectivement encourues | dépenses effectives encourues
    fr
    Definition dépenses effectivement réalisées au cours d'un exercice donné Reference Conseil-FR d'après: Bruxelles pouvoirs locaux, Finances, Budget & comptes, Communes (26.11.2019)
    Comment Par opposition à dépenses prévues. Elles sont connues au terme de l'exercice.
  10. EUROPEAN UNION|EU finance · FINANCE|taxation

    #564652

    IATE #1681602
    costas bailithe Reference Rialachán (AE) Uimh. 691/2011 maidir le Cuntais Eorpacha Eacnamaíocha Chomhshaoil Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh an Coimisiún meastóireacht ar thorthaí na staidéar piolóta agus déanfaidh sé iad a fhoilsiú, agus na sochair a bhaineann le fáil a bheith ar shonraí i ndáil le costas bailithe agus a bhaineann leis an ualach riaracháin a bhaineann le freagairtí a thabhairt á gcur san áireamh.' Reference Rialachán (AE) Uimh. 691/2011 ó Pharlaimint na hEorpa agus ón gComhairle maidir le Cuntais Eorpacha Eacnamaíocha Chomhshaoil
    costas an bhailithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... léireoidh an difríocht idir méid na risíochta agus luach na n-earraí infhaighte na fachtóirí iomchuí uile, lena n-áirítear costas an bhailithe, comhchruinniú laistigh de chomhthiomsú na n-earraí infhaighte arna gcur i ngeall ag iasachtaí ar leith, agus an comhchruinniú priacal a d'fhéadfadh a bheith ann laistigh de risíochtaí iomlána na hinstitiúide os cionn an méid a rialaítear le modheolaíocht ghinearálta na hinstitiúide. Déanfaidh institiúidí próiseas faireacháin leanúnach atá oiriúnach do na hearraí infhaighte. Déanfaidh siad athbhreithniú, ar bhonn rialta chomh maith, ar chomhlíonadh cúnant iasachtaí, srianta comhshaoil, agus ceanglas dlíthiúil eile...' Reference Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA
    Kosten der Erhebung der Eigenmittel | Erhebungskosten
    de
    Definition Kosten, die den Mitgliedstaaten bei der Erhebung der traditionellen Eigenmittel IATE:790884 entstehen Reference Council-DE, vgl. Beschluss 2014/335/EU, Euratom über das Eigenmittelsystem der Europäischen Union
    collection cost | expense incurred in collection | cost of collection
    en
    Definition expense incurred by EU Member States in collecting traditional own resources [ IATE:790884 ] Reference Council-EN, based on Commission staff working paper – Financing the EU budget: report on the operation of the own resources system, section 3.5
    frais d'assiette et de perception | frais de recouvrement | coûts de recouvrement | coût des recouvrements | frais d'assiette et de recouvrement | frais de perception
    fr
    Definition frais retenus par les États membres au titre des ressources propres traditionnelles (principalement les droits de douane) perçues pour le compte de l'UE Reference Conseil-FR, d'après: Proposition de décision du Conseil relative au système des ressources propres de l'Union européenne, 52018PC0325 (27.6.2019)
  13. BUSINESS AND COMPETITION|accounting · FINANCE|insurance

    #568961

    IATE #2145871
    olléilimh thabhaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bruttoaufwendungen für Versicherungsfälle
    de
    gross claims incurred | claims incurred gross
    en
    Definition amount of claims incurred during an accounting period before deducting reinsurance recoveries Reference QBE, Investor Centre, Glossary of Insurance Terms, http://www.group.qbe.com/investor-centre/glossary-insurance-terms [4.1.2016]
    Comment See also:- claims incurred [ IATE:844191 ]- net claims incurred (related) [ IATE:3567827 ]
    charges de sinistres brutes
    fr
    Definition charges de sinistres d'un exercice comptable avant déduction des montants reçus des réassureurs Reference COM-FR, d'après: - Site de QBE, Investor Centre > Glossary of Insurance Terms, http://www.group.qbe.com/investor-centre/glossary-insurance-terms [4.1.2016]- Glossaire de l'économie de l'OCDE, Éditions de l'OCDE, 2006 [4.1.2016]
    Comment Voir également charges de sinistres [ IATE:844191 ]
  16. AGRICULTURE, FORESTRY AND FISHERIES|means of agricultural production|means of agricultural production · INDUSTRY|chemistry · SOCIAL QUESTIONS|health|pharmaceutical industry

    #584996

    IATE #3553053
    fuíoll tabhaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    incurred residue
    en
    Definition residue in a sample, usually a commodity, resulting from specific use of a substance, consumption by an animal or environmental contamination in the field, as opposed to residues from laboratory fortification of samples Reference COM-Terminology Coordination, based on:PATRICK T. HOLLAND. Glossary of Terms Relatings to Pesticides. IUPAC. Pure Appl. Chem., Vol. 68, No.5, pp. 1167-1193, 1996, http://www.iupac.org/publications/pac/1996/pdf/6805x1167.pdf [8.1.2014]
  17. SCIENCE|natural and applied sciences|physical sciences|chemistry · SOCIAL QUESTIONS|health|pharmaceutical industry

    #598341

    IATE #3592801
    sampla tabhaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    incurred sample
    en
    Definition selected portion of the study samples Reference Yadav, M.S., Shrivastav, P.S., de Boer, T., Wieling, J. and Singhal, P. (2013). 'Current Understanding of Bioanalytical Assay Reproducibility: Incurred Sample Reanalysis, Incurred Sample Stability, and Incurred Sample Accuracy' (12.2.2021). In Handbook of LC‐MS Bioanalysis (eds W. Li, J. Zhang and F.L. Tse).
  20. BUSINESS AND COMPETITION|accounting · FINANCE|insurance

    #588623

    IATE #3567827
    glanéilimh thabhaithe Reference Comhairle-GA, bunaithe ar éilimh thabhaithe in CELEX:32013R0549/GA
    ga
    glanéilimh árachais Reference Comhairle-GA, bunaithe ar 'glanéilimh athárachais' in CELEX:32013R0549
    ga
    net claims incurred | net insurance claims
    en
    Definition claims paid (including claims’ settlement costs) and the movement in the liability for outstanding claims, net of reinsurance and other amounts recoverable Reference Glossary, Insurance Commission of Western Australia, ANNUAL REPORT 2008, https://www.icwa.wa.gov.au/publications/annualreport08/icwa08ar_section_glossary_and_index.pdf [27.1.2016]
    Comment See also:- claims incurred [ IATE:844191 ]- claims incurred gross (related) [ IATE:2145871 ]