Gaois

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4 results

  1. FINANCE|insurance

    #654582

    IATE #3566846
    méid in-aisghabhála ón athárachas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Rückversicherungsforderungen
    de
    reinsurance recoverables | recoverables from reinsurance contracts
    en
    Definition "portion of an insurance company’s losses from claims that can be recovered from reinsurance companies including the amount owed to the insurer by the reinsurer for claims and claims-related expenses, the amount owed for estimated losses that have occurred and been reported, the amount of incurred but not reported (IBNR)1 losses, and the amount of unearned premiums paid to the reinsurer 1 incurred but not reported (IBNR) [ IATE:3563294 ]" Reference """reinsurance recoverables"", (I)INVESTOPEDIA>Dictionary, http://www.investopedia.com/terms/r/reinsurance-recoverables.asp[21.01.2016]"
    montant à recouvrer au titre de la réassurance | montant recouvrable au titre de la réassurance
    fr
    Definition montant déclaré en tant qu'actif d'un assureur à la fin d'un exercice au titre d'un montant à recouvrer d'un réassureur pour des primes non acquises ou des sinistres non réglés Reference "COM-FR, d'après:- Loi sur le revenu du Canada et Règlement annotés 2007, Publications CCH (2007) [7.1.2016]- Site de la Banque nationale du Canada > Rapport annuel 2006, https://www.bnc.ca/content/dam/bnc/fr/files/a-propos-de-nous/relation-investisseurs/bncpdf/f-ri-bnc-ra06.pdf [7.1.2016]"
  3. BUSINESS AND COMPETITION|accounting

    #644633

    IATE #3520156
    méid in-aisghabhála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    erzielbarer Betrag
    de
    Definition der höhere der beiden Beträge aus Nettoveräußerungspreis und Nutzungswert eines Vermögenswerts Reference "Verordnung (EG) Nr. 1126/2008 der Kommission vom 3. November 2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards, CELEX:32008R1126/DE"
    recoverable amount
    en
    Definition higher of an asset’s net selling price and its value in use Reference "IAS Plus (Deloitte) > Overview of International Financial Reporting Standards > IAS 36 Impairment of assets, http://www.iasplus.com/standard/ias36.htm [13.4.2011]"
    Comment net selling price = fair value less costs to sell