Gaois

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6 results

  1. FINANCE

    #677089

    IATE #1071909
    luach láithreach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... an t-athrú carnach ar luach cóir (luach láithreach) na míre fálaithe (i.e. luach láithreach an athraithe charnaigh sna sreafaí airgid fálaithe a bhfuil coinne leo amach anseo) ó thionscnamh an fhálaithe.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA"
    Gegenwartswert | Zeitwert
    de
    present value | PV
    en
    Definition value on a given date of a future payment or series of future payments, discounted to reflect the time value of money and other factors such as investment risk Reference "Wikipedia > Present value, http://en.wikipedia.org/wiki/Present_value [14.7.2010]"
    Comment "Present value calculations are widely used in business and economics to provide a means to compare cash flows at different times on a meaningful ""like to like"" basis."
    valeur au comptant
    fr
  2. BUSINESS AND COMPETITION|accounting · TRADE|marketing|preparation for market

    #682527

    IATE #3520075
    luach láithreach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    luach reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    present value | current value
    en
    Definition A current estimate of the present discounted value of the future net cash flows in the normal course of business. Reference IASCF, Key term list
    valeur actuelle
    fr
    Definition valeur d'un capital disponible à terme, corrigée d'un escompte calculé en fonction du temps restant à courir jusqu'à son échéance Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  3. ECONOMICS · EMPLOYMENT AND WORKING CONDITIONS

    #648249

    IATE #3541372
    cóimheas luacha láithrigh glan Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    net present value ratio | NPVR
    en
    Definition ratio between the real pension value, calculated at the beginning of working life and at a given retirement age, and the actual value of contributions, both calculated at a prefixed rate Reference "International Association for the Study of Insurance Economics, Geneva http://www.genevaassociation.org/PDF/Working_paper_series/Geneva%20Association%20E&D%20312.12%20web%20-%20Fornero.pdf [24.2.2012]"
  4. BUSINESS AND COMPETITION|accounting

    #644153

    IATE #3519164
    luach láithreach achtúireach ar shochar scoir geallta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    versicherungsmathematischer Barwert der zugesagten Versorgungsleistungen
    de
    Definition Barwert der künftig zu erwartenden Versorgungszahlungen des Altersversorgungsplans an aktive und bereits ausgeschiedene Arbeitnehmer, soweit diese der bereits geleisteten Dienstzeit als erdient zuzurechnen sind Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 26.8, CELEX:32008R1126/DE"
    actuarial present value of promised retirement benefits
    en
    Definition The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered. Reference IASCF, Key term list
  5. BUSINESS AND COMPETITION|accounting

    #682467

    IATE #3519472
    luach láithreach oibleagáide sochar sainithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is ionann luach láithreach oibleagáide sochar sainithe agus an luach láithreach, gan aon sócmhainn phlean a asbhaint, d’íocaíochtaí todhchaí a bhfuil coinne leo, a cheanglófar chun an oibleagáid a leanann as seirbhís fostaithe sna tréimhsí reatha agus i dtréimhsí roimhe a shocrú.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA"
    luach reatha oibleagáide sochair shainithe Reference "Rialachán Tarmligthe (AE) 2022/352 lena leasaítear Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2021 ar an tacsanomaíocht a leagtar síos sna caighdeáin theicniúla rialála i dtaca leis an bhformáid tuairiscithe leictreonach aonair, CELEX:32022R0352/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Barwert einer leistungsorientierten Verpflichtung
    de
    Definition der ohne Abzug von Planvermögen beizulegende Barwert erwarteter künftiger Zahlungen, die erforderlich sind, um die aufgrund von Arbeitnehmerleistungen in der Berichtsperiode oder früheren Perioden entstandenen Verpflichtungen abgelten zu können Reference "Verordnung (EG) Nr. 1126/2008 der Kommission vom 3. November 2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards, CELEX:32008R1126/DE"
    present value of a defined benefit obligation | present value of defined benefit obligation
    en
    Definition present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods Reference "Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, IAS 19"
  6. ECONOMICS

    #610676

    IATE #865841
    ríomh an luacha láithrigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    comhshó go luach láithreach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    luachú laithreach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    lascainiú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abzinsung | Abzinsung auf die Gegenwart | Aufzinsung | Aufzinsung auf die Gegenwart
    de
    Definition Abzinsung: bei der Ermittlung des Gegenwartswerts von zukünftigen Beträgen Aufzinsung: bei der Ermittlung des Gegenwartswerts von Beträgen in der Vergangenheit Reference ---
    calculation of present value | conversion to present worth | present-worthing | discounting
    en
    Definition process of determining the present value of a payment or a stream of payments that is to be received in the future Reference "Investopedia, http://www.investopedia.com/terms/d/discounting.asp [06.07.2011]"
    actualisation
    fr
    Definition calcul économique consistant à convertir des valeurs futures en unités monétaires d'aujourd'hui Reference "Conseil-FR d'après la documentation française; http://www.ladocumentationfrancaise.fr/revues-collections/problemes-economiques/glossaire/index.shtml [6.7.2011]"