Gaois

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3 results

  1. FINANCE|financial institutions and credit · FINANCE|free movement of capital|financial market · FINANCE|financing and investment|investment · FINANCE|taxation

    #610310

    IATE #858667
    ionstraim chothromais Reference "Rialachán (AE) Uimh. 346/2013 maidir le cistí fiontraíochta sóisialta Eorpacha, CELEX:32013R0346/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Definition aon chonradh a léiríonn leas iarmharach i sócmhainní an Ghrúpa tar éis gach ceann dá chuid dliteanas a asbhaint Reference "'Tuarascáil Bhliantúil 2015', Seirbhísí Aerfort Údarás Aerfort Bhaile Átha Cliath Teoranta, http://www.daa.ie/wp-content/uploads/2016/05/daa_Annual_Report_2015As_Gaeilge-1.pdf [1.12.2016]"
    Eigenkapitalinstrument
    de
    Definition Vertrag, der einen Residualanspruch an den Vermögenswerten eines Unternehmens nach Abzug aller dazugehörigen Schulden begründet Reference "IAS 32, zitiert in: Finanzlexikon > Eigenkapitalinstrument, https://www.finanz-lexikon.de/eigenkapitalinstrument_2523.html (25.8.2016)"
    equity instrument | financial instrument
    en
    Definition any contract which serves as legally applicable evidence of an ownership right in a firm, that being residual interest in the assets of an entity after deduction of all liabilities Reference "COM-EN, based on: - 'Equity instrument', International financial reporting tool, http://www.readyratios.com/reference/accounting/equity_instrument.html, [9.11.2016] - IAS 32 — Financial Instruments: Presentation http://www.iasplus.com/en/standards/ias/ias32 [9.11.2016] - What is a financial instrument?, ACCA > students > exam support resources > ACCA Qualification > F7 Financial reporting > technical articles > what is a financial instrument – part 2, http://www.accaglobal.com/ie/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/financial-instrument-part2.html [9.11.2016]"
    Comment "The most common categories of equity instruments are common stock [ IATE:1104294 ], convertible debenture, preferred stock [ IATE:1074318 ], depository receipts and Transferable Subscription Rights (TSR). Reference: 'Equity instrument', International Financial Reporting Tool, http://www.readyratios.com/reference/accounting/equity_instrument.html [9.11.2014]"
    instrument de capitaux propres | instrument de fonds propres
    fr
    Definition titres rémunérés par un dividende, c’est-à-dire actions, et titres matérialisant un placement dans un organisme de placement collectif investi en actions Reference "Orientation de la Banque centrale européenne du 11 novembre 2010 concernant le cadre juridique des procédures comptables et d’information financière dans le Système européen de banques centrales , JO L 35 du 9 février 2011 , http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:035:0031:0068:FR:PDF"
    Comment Les instruments de capitaux propres correspondent en fait aux actions et titres assimilés de l'entité.
  2. FINANCE|free movement of capital|financial market

    #651232

    IATE #3552301
    ionstraim fiachais ar an margadh caipitil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Schuldtitel auf dem Kapitalmarkt
    de
    Comment DIV: cho, 18.9.2014
    debt capital market instrument
    en
    Definition "debt instrument [ IATE:761216 ] traded on a capital market [ IATE:817178 ]" Reference Council-HU
    Comment The term generally denotes bonds (debentures) and similar instruments, such as floating rate notes and collateralised debt obligations (CDOs).
    instrument de financement sur le marché des capitaux d'emprunt
    fr
  3. BUSINESS AND COMPETITION|accounting

    #644348

    IATE #3519580
    idirbheart íocaíochta scairbhunaithe cothromas-socraithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    equity-settled share-based payment transaction
    en
    Definition A share-based payment transaction in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options), or (b) receives goods or services but has no obligation to settle the transaction with the supplier Reference "Commission Regulation (EU) No 244/2010 of 23 March 2010 amending 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 as regards International Financial Reporting Standard (IFRS) 2 , OJ L 77 , 24.3.2010 , CELEX:32010R0244/EN"
    transaction dont le paiement est fondé sur des actions réglées en instruments de capitaux propres
    fr
    Definition Une transaction dont le paiement est fondé sur des actions par laquelle l’entité a) reçoit des biens ou des services en contrepartie d’instruments de capitaux propres de l’entité elle-même (y compris d’actions ou d’options sur actions), oub) reçoit des biens ou des services mais n’a pas l’obligation de régler la transaction avec le fournisseur Reference "Règlement (UE) n° 244/2010 de la Commission du 23 mars 2010 modifiant le règlement (CE) n° 1126/2008 portant adoption de certaines normes comptables internationales conformément au règlement (CE) n° 1606/2002 du Parlement européen et du Conseil, pour ce qui concerne la norme internationale d’information financière IFRS 2 , JO L 77 du 24 mars 2010 , CELEX:32010R0244/FR"