Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

4 results

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

    #623504

    IATE #1239932
    máthairghnóthas Reference "Rialachán (AE) 2015/848 an 20 Bealtaine 2015 maidir le himeachtaí dócmhainneachta (athmhúnlú) CELEX:32015R0848/GA"
    ga
    Context 'Comhlíonfaidh máthairghnóthais agus a bhfochuideachtaí na hoibleagáidí atá leagtha síos i gCuid a Cúig ar bhonn comhdhlúite nó ar bhonn fo-chomhdhlúite faoi réir an Rialacháin seo, lena áirithiú go bhfuil na socruithe, na próisis agus na sásraí a cheanglaítear leis na forálacha sin comhsheasmhach agus comhtháite agus gur féidir aon sonraí agus aon fhaisnéis atá ábhartha do chuspóir na maoirseachta a chur ar fáil. Go háirithe, áiritheoidh siad go gcuireann fochuideachtaí nach bhfuil faoi réir an Rialacháin seo socruithe, próisis agus sásraí chun feidhme lena áirithiú go gcomhlíonfar na forálacha sin.' 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"
    máthairchuideachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh institiúidí fochuideachta na ceanglais atá leagtha síos in Airteagal 89 go hAirteagal 91 de Chuid a Trí agus i gCuid a Cúig a chur i bhfeidhm ar bhonn a suímh fhochomhdhlúite má tá acu, nó ag an máthairchuideachta i gcás gur cuideachta shealbhaíochta airgeadais nó cuideachta shealbhaíochta airgeadais mheasctha atá ann, institiúid nó institiúid airgeadais mar fhochuideachta i dtríú tír, nó má tá rannpháirtíocht i ngnóthas den chineál sin ina seilbh acu.' 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"
    Mutterunternehmen | Muttergesellschaft
    de
    Definition Gesellschaft, die kapitalmäßig (aufgrund von Beteiligungen) oder sonst unmittelbar oder mittelbar einen beherrschenden Einfluss auf ein oder mehrere andere Unternehmen (Tochtergesellschaft) ausüben kann Reference "Council-DE vgl. Handelsgesetzbuch (DE), § 290 Abs.1 http://www.gesetze-im-internet.de/hgb/__290.html (11.6.2015)"
    parent undertaking | mother company | parent company | parent | parent entity
    en
    Definition company which controls another company [its subsidiary] by holding a majority of the voting rights in it or otherwise having the power to exercise dominant influence over it Reference Council-EN, based on:
    société mère | maison mère | société dominante | entité mère
    fr
    Definition société de tête d'un groupe d'entreprises dont elle contrôle une part significative du capital et/ou des droits de vote Reference Internat.Accounting Lex.,UEC-Comptes de groupe ;Le Journal Des Finances,Le lexique du Trader,1997
    Comment Lors de l'établissement de ses comptes, la société mère intégrera, en général, l'ensemble des résultats de ses filiales. Source: Internat.Accounting Lex.
  2. FINANCE|financial institutions and credit

    #656808

    IATE #3570728
    máthairghnóthas de chuid an Aontais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Unionsmutterunternehmen
    de
    Definition Unionsmutterinstitut, eine Unions-Mutterfinanzholdinggesellschaft oder eine gemischte Unions-Mutterfinanzholdinggesellschaft Reference "Richtlinie 2014/59/EU des Europäischen Parlaments und des Rates vom 15. Mai 2014 zur Festlegung eines Rahmens für die Sanierung und Abwicklung von Kreditinstituten und Wertpapierfirmen und zur Änderung der Richtlinie 82/891/EWG des Rates, der Richtlinien 2001/24/EG, 2002/47/EG, 2004/25/EG, 2005/56/EG, 2007/36/EG, 2011/35/EU, 2012/30/EU und 2013/36/EU sowie der Verordnungen (EU) Nr. 1093/2010 und (EU) Nr. 648/2012 des Europäischen Parlaments und des Rates CELEX:32014L0059/DE"
    Union parent undertaking
    en
    Definition Union parent institution, financial holding company or mixed financial holding company Reference "COM-EN, based on: Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council, CELEX:32014L0059/EN"
  3. FINANCE|insurance · BUSINESS AND COMPETITION|business organisation

    #612879

    IATE #897019
    máthairghnóthas deiridh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Chun críocha phointe (h)(i) agus (ii), más máthairghnóthas nó fochuideachta de mháthairghnóthas nach mór cuntais airgeadais chomhdhlúite a ullmhú i gcomhréir le Treoir 2013/45/AE ó Pharlaimint na hEorpa agus ón gComhairle [26] an duine dlítheanach, is é a bheidh sa láimhdeachas bliantúil iomlán ábhartha an láimhdeachas bliantúil iomlán nó an cineál ioncaim comhfhreagrach i gcomhréir le Treoir 86/635/CE ón gComhairle [27] i gcás banc agus i gcomhréir le Treoir 91/674/CE ón gComhairle [28] i gcás comhlachtaí árachais de réir na gcuntas comhdhlúite is déanaí atá ar fáil agus atá formheasta ag comhlacht bainistíochta an mháthairghnóthais dheiridh ná más comhlachas an duine, 10 % de láimhdeachais chomhiomlána a gcuid ball.' Reference "Rialachán (AE) 2016/1011 maidir le hinnéacsanna a úsáidtear mar thagarmharcanna in ionstraimí airgeadais agus i gconarthaí airgeadais nó chun feidhmíocht cistí infheistíochta a thomhas agus lena leasaítear Treoir 2008/48/CE agus Treoir 2014/17/AE agus Rialachán (AE) Uimh. 596/2014, CELEX:32016R1011/GA"
    Mutterunternehmen
    de
    ultimate parent undertaking
    en
    Definition parent undertaking that is not itself the subsidiary undertaking of another undertaking Reference "Council-EN, based on the Prudential Regulation Authority Handbook Glossary http://fshandbook.info/FS/html/PRA/Glossary/U [12.2.2014]"
    Comment "An "" undertaking"" is defined in Part 39 (Companies: interpretation), Section 1161 (Meaning of ""undertaking"" and related expressions) of the UK Companies Act 2006 as a body corporate or partnership, or an unincorporated association carrying on a trade or business, with or without a view to profit http://www.legislation.gov.uk/ukpga/2006/46/section/1161 [12.2.2014], while Section 1162 defines "" parent undertaking"" and ""subsidiary undertaking"" http://www.legislation.gov.uk/ukpga/2006/46/section/1162 [12.2.2014]"
    société mère ultime | entreprise mère ultime | entité mère ultime | société tête de groupe
    fr
    Definition société mère n'étant pas une filiale d'une autre société et qui dispose du contrôle ultime du groupe d'entreprises concerné Reference COM-FR, d'après le Dictionnaire de la comptabilité et de la gestion financière > ultimate parent entity, L. Ménard, Institut canadien des comptables agréés, 3 eéd. (2011), ISBN 978-1-55385-575-0 [14.11.2017] et d'autres sources
    Comment "Voir aussi l'hyperonyme société mère [IATE:1239932 ]"
  4. FINANCE|financial institutions and credit

    #656812

    IATE #3570734
    máthairghnóthas tríú tír Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Drittlandsmutterunternehmen
    de
    Definition Mutterunternehmen, eine Mutterfinanzholdinggesellschaft oder eine gemischte Mutterfinanzholdinggesellschaft, die in einem Drittland niedergelassen ist Reference "Richtlinie 2014/59/EU des Europäischen Parlaments und des Rates vom 15. Mai 2014 zur Festlegung eines Rahmens für die Sanierung und Abwicklung von Kreditinstituten und Wertpapierfirmen und zur Änderung der Richtlinie 82/891/EWG des Rates, der Richtlinien 2001/24/EG, 2002/47/EG, 2004/25/EG, 2005/56/EG, 2007/36/EG, 2011/35/EU, 2012/30/EU und 2013/36/EU sowie der Verordnungen (EU) Nr. 1093/2010 und (EU) Nr. 648/2012 des Europäischen Parlaments und des Rates CELEX:32014L0059/DE"
    third-country parent undertaking
    en
    Definition parent undertaking, parent financial holding company or parent mixed financial holding company with headquarters in a third country Reference "COM-EN, based on: Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council, CELEX:32014L0059/EN"