Gaois

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64 results

  1. BUSINESS AND COMPETITION|accounting · FINANCE|financial institutions and credit|credit policy|cost of borrowing|interest · BUSINESS AND COMPETITION|business organisation

    #607239

    IATE #792930
    ráta úis Reference "Rialachán (AE) 2016/1011 ó Pharlaimint na hEorpa agus ón gComhairle maidir le hinnéacsanna a úsáidtear mar thagarmharcanna in ionstraimí airgeadais agus i gconarthaí airgeadais nó chun feidhmíocht cistí infheistíochta a thomhas"
    ga
    Zinssatz | Zins
    de
    interest rate | rate of interest
    en
    Definition ratio, usually expressed as a percentage per annum, of the amount that a debtor has to pay to the creditor over a given period of time to the amount of the principal of the loan, deposit or debt security Reference "European Central Bank Statistics Glossary, https://www.ecb.europa.eu/home/glossary/html/act8i.en.html#71 [14.11.2018]"
    taux d'intérêt | loyer de l'argent
    fr
    Definition Pourcentage appliqué à une somme placée ou empruntée et donnant les intérêts que rapporte cette somme pour une unité de temps (généralement une période de 12 mois). Reference Sylvain F., Dictionnaire de la comptabilité et des disciplines connexes, ICCA, 1986.
  2. FINANCE|financing and investment

    #652536

    IATE #3560137
    bunstruchtúr téarma agus rátaí úis atá saor ó riosca Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    risikolose Basiszinskurve
    de
    basic risk-free interest rate term structure | structures
    en
    Definition risk-free interest rate term structure which is derived in the same way as the relevant risk-free interest rate term structure to be used to calculate the best estimate referred to in Article 77(2) of Directive 2009/138/EC but without application of a matching adjustment or a volatility adjustment or a transitional adjustment to the relevant risk-free rate structure in accordance with Article 308c of Directive 2009/138/EC Reference "COM–internal document: MARKT-2014-80060 Commission delegated Regulation (EU) No …/.. of XXX supplementing Directive 2009/138 EU on the taking up and pursuit of the business of Insurance and Reinsurance (Solvency II) http://ec.europa.eu/internal_market/insurance/docs/solvency/solvency2/delegated/141010-delegated-act-solvency-2_en.pdf [11.11.2014]"
    Comment "See also: - interest rate term structure (broader) [ IATE:1420527 ] - risk-free interest rate (related) [ IATE:3515208 ]"
    courbe des taux sans risque de base
    fr
    Definition courbe des taux sans risque établie de la même manière que la courbe des taux sans risque pertinents à utiliser pour calculer la meilleure estimation visée à l’article 77, paragraphe 2, de la directive 2009/138/CE, mais sans application de l’ajustement égalisateur ou de la correction pour volatilité, ni ajustement transitoire de la courbe des taux sans risque pertinents en application de l’article 308 quater de ladite directive Reference "COM-document interne: MARKT-2014-80060, Règlement délégué (UE) n° …/.. complétant la directive 2009/138/CE du Parlement européen et du Conseil sur l’accès aux activités de l’assurance et de la réassurance et leur exercice (solvabilité II), http://ec.europa.eu/internal_market/insurance/docs/solvency/solvency2/delegated/141010-delegated-act-solvency-2_fr.pdf [11.11.2014]"
    Comment "Voir aussi: - courbe des taux (hyperonyme) [IATE:1420527 ] - taux d'intérêt sans risque (terme apparenté) [IATE:3515208 ]"
  3. BUSINESS AND COMPETITION|accounting

    #644135

    IATE #3519123
    bonnráta úis Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Eckzins | Referenzzinssatz
    de
    benchmark interest rate | base interest rate | benchmark rate
    en
    Definition "the minimum interest rate investors will demand for investing in a non-Treasury security.It is also tied to the yield to maturity offered on a comparable-maturity Treasury security that was most recently issued(""on-the-run"")" Reference Harvey,Campbell R.,Hypertextual Finance Gloss.,1997,Duke University
    taux d'intérêt de référence
    fr
  5. FINANCE|financial institutions and credit|credit policy · FINANCE|financial institutions and credit|financial services

    #629047

    IATE #1464948
    ráta beartais bainc ceannais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Leitzinssatz | Leitzins
    de
    Definition Zinssatz der Zentralbank für Refinanzierungskredite an die Geschäftsbanken Reference "bpb Nachschlagen / Lexika / Das Lexikon der Wirtschaft / L / Leitzinssatz http://www.bpb.de/nachschlagen/lexika/lexikon-der-wirtschaft/19977/leitzinssatz (17.8.2018)"
    Comment Dient als Instrument der Geldpolitik, da er das allgemeine Zinsniveau beeinflusst; eine Anhebung signalisiert einen restriktiven geldpolitischen Kurs.
    central bank policy rate | Central bank interest rate | official interest rate | official rate | central intervention rate
    en
    Definition rate used a by central bank to implement or signal its monetary policy stance Reference "Council-EN based on IMF data help > knowledge base > concepts and definitions > What is the Central Bank policy rate?, http://datahelp.imf.org/knowledgebase/articles/484375-what-is-the-central-bank-policy-rate [21.9.2017]"
    Comment "- Most commonly set by the central banks' policy making committees- The underlying financial instrument varies per country - in some countries it is the discount rate while in others it is a repurchase agreement rate- Some central banks, including the ECB, use a combination of different instruments - For the key rates set by the ECB for the euro, see IATE:857635<><><><><><>"
    taux directeur | taux d'intervention
    fr
    Definition taux d'intérêt auquel la Banque centrale traite ses opérations sur le marché monétaire afin d'influencer le niveau général des taux d'intérêt Reference Kissas,C.,Termin.des marchés financiers,1990
    Comment "En ce qui concerne les taux directeurs de la BCE, on pourra consulter avec profit l'article d'Alexandre Pouchard, C'est quoi, les taux directeurs de la BCE? (lemonde.fr, 10.3.2016), http://www.lemonde.fr/les-decodeurs/article/2016/03/10/c-est-quoi-les-taux-directeurs-de-la-bce_4880844_4355770.html [27.10.2017]"
  6. ECONOMICS · FINANCE · FINANCE|monetary relations · FINANCE|monetary economics · FINANCE|insurance|insurance

    #603966

    IATE #755911
    ráta tagartha don ús tráchtála Reference Rialachán 1233/2011
    ga
    ráta tagartha don ús tráchtálach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    kommerzieller Referenzzinssatz | CIRR
    de
    Definition "Mindestzinssatz, der eingehalten werden muss, wenn ein Teilnehmer des Übereink. einen in e. Niedrigzinswährung ausgedrückten Ausfuhrkredit offiziell finanziert. 1983 einigten sich die Teilnehmer am ""Konsensus"" auf eine Mindestzinssatz-Tabelle, die alle 6 Monate an die Zinssätze für Regierungsanleihen in SZR-Währungen angepasst wird. Für Währungen mit Zinssätzen unterhalb des Niveaus ds. Tabelle wurde ein System marktbezogener Zinssätze (CIRRs) geschaffen, das bei öffentl. unterstützten Exportfinanzierungen anzuwenden ist. Berechnung e. CIRR: Basiszinssatz + 100 Basispunkte = 1%; Basiszinssatz = Rendite e. Regierungsanleihe mit 3, 5 od. 7 Jahren Laufzeit" Reference ---
    Comment SYN/ANT: marktüblicher R.(Ergänz. Nr.091123285 Merkbl. HERMES Kreditvers.-AG, S.1); Referenzmarktzinssatz (BMWi: Exportfibel - Wegweiser f. KMU, 1984, S.34);MISC: Glossar Michel, 1990.;UPDATED: RSZ 06/08/2001
    commercial interest reference rate | CIRR
    en
    Definition "The Consensus sets minimum allowable interest rates for officially supported export credits. For currencies with market interest rates below the Consensus minimums (low interest rate currencies, LICRs), market-related ""commercial interest reference rates""(CIRRs) serve as the minimum allowable lending rates. In principle, these CIRRs are constructed using government long-term bond yields as base rates and adding bank and other margins, reflecting the assumed refinancing cost of a prime commercial borrower in the market concerned . (cf. Löschner, ""Future Aspects of International Export Finance"" (Girozentrale-CZ-Vienna, Quartalshefte, special ed.), p. 12)" Reference ---
    Comment "CONTEXT: Credit insurance;XREF: Cf. ""taux commercial de référence""."
    TICR | taux d'intérêt commercial de référence
    fr
    Definition taux d'intérêt de référence des prêts commerciaux. Reference ---
  8. FINANCE

    #629045

    IATE #1464938
    babhtáil ráta úis trasairgeadra Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gekreutzter Swap
    de
    cross currency interest rate swap
    en
    Definition a product that provides the borrower the ability to switch their interest repayments from one currency to another on a fixed or floating rate basis Reference "AIB Customer Treasury Services: Cross – Currency Interest Rate Swaps for Borrowers. Product Description Sheet, http://www.fxcentre.com/other/EUR/Cross-Currency%20Interest%20Rate%20Swaps%20for%20Borrowers.pdf [23.11.2012]"
    Comment "some sources refer to this concept as a synonym of cross-currency swap [ IATE:1414811 ] but others distinguish it as in a cross-currency swap the principal is exchanged as well"
    swap croisé | swap hybride | swap de taux d'intérêt et de devises
    fr
    Definition type de swap de taux d'intérêt et de devises par lequel deux contreparties s'échangent leurs obligations respectives en capital et en intérêts libellées dans deux monnaies différentes Reference Kissas,C.,Termin.des marchés financiers,1990
  10. BUSINESS AND COMPETITION|accounting

    #682478

    IATE #3519544
    glanráta úis Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ráta úis glan Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    effective interest rate
    en
    Definition rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset or to the amortised cost of a financial liability Reference "Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002"
  11. FINANCE|monetary relations · FINANCE|financial institutions and credit · FINANCE|financial institutions and credit|banking · FINANCE|financial institutions and credit|credit policy

    #619465

    IATE #1113018
    Euribor Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Baintear úsáid as tagarmharcanna chun ionstraimí airgeadais agus conarthaí airgeadais a phraghsáil nó chun feidhmíocht cistí infheistíochta a thomhas. Samplaí aitheanta de thagarmharcanna is ea Ráta Tairgthe Idirbhainc Londan (LIBOR) agus Ráta Tairgthe Idirbhainc an Euro (EURIBOR) a úsáidtear le haghaidh rátaí úis idirbhainc. Baintear úsáid as tagarmharcanna chomh maith le haghaidh measúnuithe ar phraghsanna ola, innéacsanna an stocmhargaidh agus leibhéal na n-íocaíochtaí morgáistí pearsanta.' Reference "'Cruinneas agus sláine tagarmharcanna a chinntiú,' http://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=LEGISSUM:24040403_1&from=GA&isLegissum=true [9.8.2017]"
    Ráta Tairgthe Idirbhainc an euro Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Baintear úsáid as tagarmharcanna chun ionstraimí airgeadais agus conarthaí airgeadais a phraghsáil nó chun feidhmíocht cistí infheistíochta a thomhas. Samplaí aitheanta de thagarmharcanna is ea Ráta Tairgthe Idirbhainc Londan (LIBOR) agus Ráta Tairgthe Idirbhainc an Euro (EURIBOR) a úsáidtear le haghaidh rátaí úis idirbhainc. Baintear úsáid as tagarmharcanna chomh maith le haghaidh measúnuithe ar phraghsanna ola, innéacsanna an stocmhargaidh agus leibhéal na n-íocaíochtaí morgáistí pearsanta.' Reference "'Cruinneas agus sláine tagarmharcanna a chinntiú,' http://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=LEGISSUM:24040403_1&from=GA&isLegissum=true [9.8.2017]"
    Euribor | Euro Interbank Offered Rate
    de
    Definition Zinssatz, den europäische Banken voneinander beim Handel von Einlagen mit einer festgelegten Laufzeit von einer Woche sowie zwischen einem und zwölf Monaten verlangen Reference "FAZ-Börsenlexikon > Euribor, http://www.boersenlexikon.de/euribor.htm (14.12.2016)"
    Euribor® | Euro Interbank Offered Rate | Euribor interest rate | Euribor rate | EURIBOR
    en
    Definition rate at which Euro interbank term deposits are offered by one prime bank to another prime bank within the EMU zone, published at 11:00 a.m. (CET) for spot value (T+2) Reference "Euribor EBF > About Euribor, http://www.euribor-ebf.eu/euribor-org/about-euribor.html [22.11.2016]"
    Euribor® | taux d'intérêt Euribor | taux de référence EURIBOR | taux interbancaire offert en euros | Euro Interbank Offered Rate
    fr
    Definition taux d’intérêt moyen auquel les banques européennes de premier plan se consentent des prêts en euros Reference "COM-FR, d'après Euribor-rates, Qu’est-ce que Euribor, http://fr.euribor-rates.eu/que-est-ce-que-euribor.asp [6.2.2018]"
  12. FINANCE|monetary economics|exchange policy · FINANCE|free movement of capital|financial market

    #657828

    IATE #3572358
    díorthach ráta úis in euro Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    euro interest rate derivative | EIRD
    en
    Definition "interest rate derivative [ IATE:892751 ] denominated in Euro" Reference "European Commission MEMO – Antitrust: Commission fines banks € 1.49 billion for participating in cartels in the interest rate derivatives industry - frequently asked questions, http://europa.eu/rapid/press-release_MEMO-13-1090_en.htm?locale=EN [31.10.2017]"
  15. FINANCE

    #618960

    IATE #1104031
    ráta seasta úis Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fester Zinssatz | fester Zinsfuss | Festzinssatz
    de
    fixed rate of interest | fixed rate | fixed interest rate | fixed borrowing rate
    en
    Definition an interest rate that is defined as a fixed value in a loan agreement for a specified period of time Reference Economics,Trade and Development,English-Spanish General Terminology,United Nations,1995
    taux fixe | taux d'intérêt fixe
    fr
    Definition taux en vigueur sur un emprunt, déterminé à l'origine du contrat ou en cours de vie, non négociable quelles que soient les conditions ultérieures de marché Reference Le Journal Des Finances,Le lexique du Trader,1997
  16. FINANCE|monetary economics · FINANCE|financial institutions and credit|credit

    #618961

    IATE #1104033
    ráta comhlúthach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Dá bhrí sin, i gcás babhtála ráta úis faoina bhfaigheann institiúid ús de réir ráta chomhlúthaigh agus faoina n-íocann sí ús de réir ráta sheasta, láimhseálfar í amhail is dá mbeadh sí coibhéiseach le suíomh fada in ionstraim ráta chomhlúthaigh a bhfuil aibíocht aici atá coibhéiseach leis an tréimhse go dtí go socrófar ús an chéad uair eile agus le suíomh gearr in ionstraim ráta sheasta a bhfuil an aibíocht chéanna aici is atá ag an mbabhtáil féin.' 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"
    variabler Zinssatz
    de
    Definition Zinssatz, der sich nach oben oder nach unten verändern kann Reference "Kreditlexikon, https://www.check24.de/kredit/kreditlexikon/variabler_zinssatz/ (20.8.2015)"
    floating rate | floating interest rate | floating rate of interest | variable rate | variable interest rate | variable rate of interest
    en
    Definition interest rate that is allowed to move up and down with the rest of the market or along with an index Reference "'Floating Interest Rate', Investopedia http://www.investopedia.com/terms/f/floatinginterestrate.asp [4.1.2016]"
    Comment "This contrasts with a fixed interest rate, in which the interest rate of a debt obligation stays constant for the duration of the agreement. See also: -
    taux flottant | taux d'intérêt flottant
    fr
    Definition taux fondé sur la moyenne des taux d'une période de six mois préalablement choisie (LIBOR, en général) à laquelle est ajoutée une marge (spread) variable Reference Gloss.économie,BTB
  17. FINANCE|free movement of capital|financial market

    #629048

    IATE #1464951
    réamhráta úis Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie An tAcht um Chúiteamh d'Infheisteoirí, 1998, http://www.acts.ie/print/ga.act.1998.0037.1.html [25.6.2018]Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Terminzins
    de
    Definition Zinssatz für eine Kapitalanlage, deren Laufzeit erst in der Zukunft beginnt, aber heute bereits verbindlich festgelegt wird Reference "Finanzlexikon > Terminzins, http://www.finanzlexikon-online.de/terminzins.html (11.7.2017)"
    forward interest rate
    en
    Definition interest rate that is specified for a loan that will occur at a specified future date Reference "'forward interest rate', WIKIPEDIA, https://en.wikipedia.org/wiki/Forward_curve [5.10.2017]"
    Comment "As with current interest rates, forward interest rates include a term structure which shows the different forward rates offered to loans of different maturities. Reference: 'forward interest rate', WIKIPEDIA, https://en.wikipedia.org/wiki/Forward_curve , [5.10.2017]"
    taux d'intérêt à terme | taux forward
    fr
    Definition taux d'intérêt pour un emprunt effectué à une date future et pour une durée déterminée, déterminé en fonction des taux actuellement cotés sur le marché Reference COM-FR, d'après: 1. «Gestion des risques et institutions financières», J. Hull et Chr. Godlewski, 2010, Pearson Education France, ISBN: 9782744074271 2. «Mathématiques financières et actuarielles: TD», G. Neuberg, 2012, Dunod, ISBN: 9782100586035
  18. FINANCE|free movement of capital|financial market · BUSINESS AND COMPETITION|accounting

    #675446

    IATE #846328
    comhaontú ar réamhráta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás aonaid institiúidigh, déantar babhtáil nó comhaontú ar réamhráta a thaifeadadh faoi “díorthaigh airgeadais agus scair-roghanna fostaithe” ar thaobh na sócmhainne áit a mbíonn glanluach sócmhainne aige. I gcás ina mbíonn glanluach dliteanais ag babhtáil, déantar é a thaifeadadh de réir an ghnáis ar thaobh na sócmhainní ionas nach mbeifí ag aistriú siar is aniar idir taobh na sócmhainne agus taobh na ndliteanas. Dá réir sin, méadaíonn glan-íocaíochtaí diúltacha an glanluach.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    FRA Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Forward Rate Agreement | FRA | Zinsausgleichsvereinbarung | Zinstermingeschäft
    de
    Definition außerbörslicher Zinsterminkontrakt, bei dem zwei Parteien einen Zinssatz vereinbaren, der auf eine fiktive, zum vereinbarten Erfüllungstag zu platzierende Einlage zu bezahlen ist Reference "Leitlinie der Europäischen Zentralbank vom 11. November 2010 über die Rechnungslegungsgrundsätze und das Berichtswesen im Europäischen System der Zentralbanken http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:035:0031:0068:DE:PDF (12.7.2017)"
    Comment Die beiden Parteien vereinbaren einen Zinssatz über einen bestimmten Zeitraum für ein festgelegtes Datum in der Zukunft, basierend auf einem vereinbarten Kapitalbetrag. Keine der beiden Parteien geht eine Verpflichtung ein, den Kapitalbetrag zu verleihen oder zu leihen; ihr Risiko besteht nur in der Zinsdifferenz zwischen dem vereinbarten Zinssatz und dem tatsächlichen Zinssatz bei Fälligkeit der Vereinbarung
    forward rate agreement | FRA | forward interest-rate agreement
    en
    Definition contract in which two parties agree the interest rate to be paid on a notional deposit of a specified maturity on a specific future date Reference "Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34), CELEX:32016O0034"
    Comment "At the settlement date compensation has to be paid by one party to the other, depending on the difference between the contracted interest rate and the market rate on the settlement date Reference: Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34), CELEX:32016O0034"
    contrat à terme de taux | CTT | contrat de garantie de taux | accord de taux futur | ATF | forward de taux d'intérêt | contrat à terme de taux d'intérêt | contrat à terme sur taux d'intérêt
    fr
    Definition contrat ayant pour objet de fixer à l'avance le taux d'intérêt d'un emprunt ou d'un prêt futurs et se dénouant par le versement d'une différence entre ce taux et le taux du marché Reference "France Terme > contrat à terme de taux, JO du 19.11.2008, http://www.culture.fr/franceterme/result?francetermeSearchTerme=forward+rate+agreement&francetermeSearchDomaine=0&francetermeSearchSubmit=rechercher&action=search [2.8.2017]"
    Comment "Parmi les contrats à terme de gré à gré figure également: le contrat de change à terme, IATE:3573064 (15.7.2019)"
  20. BUSINESS AND COMPETITION|accounting

    #644436

    IATE #3519753
    ráta barúlach úis Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    kalkulatorischer Zinssatz
    de
    Definition der verlässlicher bestimmbare der beiden folgenden Zinssätze: (a) der für eine vergleichbare Finanzierung bei vergleichbarer Bonität des Schuldners geltende Zinssatz; oder (b) der Zinssatz, mit dem der Nominalbetrag der Einnahmen auf den gegenwärtigen Barzahlungspreis für die verkauften Erzeugnisse, Waren oder Dienstleistungen des Basisgeschäftes diskontiert wird Reference "Verordnung (EU) Nr. 1255/2012 (IAS12 und IFRS 1 und 13 […]), IAS 18.11, CELEX:32012R1255/DE"
    imputed rate of interest
    en
    Definition The more clearly determinable of either:(a) the prevailing rate for a similar instrument of an issuer with a similar credit rating; or(b) a rate of interest that discounts the nominal amount of the instrument to the current cash sales price of the goods or services. Reference IASCF, Key term list