Gaois

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  1. FINANCE · FINANCE|financial institutions and credit · FINANCE|insurance · BUSINESS AND COMPETITION|business organisation
    idirbheart inghrúpa Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    gruppeninterne Transaktion
    de
    Definition Transaktion, bei der sich ein Unternehmen zur Erfüllung einer Verbindlichkeit direkt oder indirekt auf andere Unternehmen innerhalb derselben Gruppe oder auf mit den Unternehmen der Gruppe durch enge Verbindungen verbundene natürliche oder juristische Personen stützt Reference vgl. RL 2002/87/EG Art.2 Nr.18 und RL 2009/138/EG, Art.13 Nr.19
    Comment Legaldefinition d. EU-Rechts; DIV: RSZ, 7.4.14
    intra-group transaction | intragroup transaction | intra group transaction | intra-group operation | intragroup operation | intra group operation
    en
    Definition "any transaction by which regulated entities within a financial conglomerate rely either directly or indirectly upon other undertakings within the same group or upon any natural or legal person linked to the undertakings within that group by close links [ see IATE:919605 ], for the fulfilment of an obligation, whether or not contractual, and whether or not for payment" Reference "Directive 2002/87/EC on the supplementary supervision of credit institutions, insurance undertakings and investment firms, CELEX:32002L0087"
    transaction intragroupe | opération intragroupe
    fr