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 »

6 results

  1. FINANCE|financial institutions and credit

    #652106

    IATE #3556269
    Nichthandelsbuch-Risikoposition
    de
    non-trading book exposure
    en
    Definition exposure that is not in the trading book Reference "COM-EN based on: Financial Conduct Authority Handbook. Glossary Definition. non-trading book, http://fshandbook.info/FS/glossary-html/handbook/Glossary/N?definition=G2205 [15.4.2014]"
    Comment "See also: trading book exposure [ IATE:3556093 ]"
    exposition hors portefeuille de négociation
    fr
    Comment "Voir aussi: exposition relevant du portefeuille de négociation [ IATE:3556093 ]"
  2. FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|accounting

    #612483

    IATE #891913
    leabhar baincéireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    leabhar neamhthrádála 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 ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Féadfaidh an institiúid forluí den sórt sin a aithint idir ceanglais cistí dílse faoi phriacal sonrach i leith suíomh sa leabhar trádála agus ceanglais cistí dílse i leith suíomh urrúsúcháin sa leabhar neamhthrádála, ar an gcoinníoll gur féidir leis an institiúid ceanglais cistí dílse i leith na suíomh iomchuí a ríomh agus a chur i gcomparáid le chéile' 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"
    Anlagebuch | Bankenbuch Bankbestand
    de
    Definition "Positionen (Risikopositionen, Forderungen, Aktiva), die nicht dem Handelsbuch IATE:848051 einer Bank zugeordnet werden, d.h. Positionen, die nicht einen kurzfristigen Geschäftserfolg versprechen und die bis zur Fälligkeit bzw. zu längeren Anlagezwecken gehalten werden" Reference "Council-DE, vgl. Finanz-Lexikon.de ""Anlagebuch"" http://www.finanz-lexikon.de/anlagebuch_942.html (21.1.2015)"
    non-trading book | banking book
    en
    Definition positions, exposures, assets and liabilities that are not in the trading book, i.e. the products that the bank would normally hold on to until they mature Reference "Council-EN, based on: FSA Handbook, Glossary, https://www.handbook.fca.org.uk/handbook/glossary/G2205.html [ 29.8.2012]"
    Comment "See also ""trading book"" IATE:848051"
    portefeuille bancaire | porte feuille bancaire classique
    fr
    Comment "Le portefeuille bancaire correspond aux opérations de banque classique, par opposition au portefeuille de négociation [ IATE:848051 ] qui correspond aux activités de trading, c'est à dire aux activités de marché."
  5. FINANCE|financing and investment|financing

    #658164

    IATE #3572934
    iasacht neamhthrádála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    nicht zum Handelsbestand gehörendes Darlehen
    de
    non-trading loan
    en
    Definition - <in relation to borrowing> loan, the proceeds of which are used to acquire items which are not part of the company’s trade - <in relation to lending> loan granted when it is not the company's trade to lend money Reference "COM-EN, based on:'Non-trading loan'. The Treasurer's Wiki, https://wiki.treasurers.org/wiki/Non-trading_loan [11.7.2017]"
    Comment "For a non-financial trading company, non-trading items would include investments in the shares of other companies. For a non-financial trading company, almost all lending - if not all lending - would be a non-trading item for UK tax purposes. The tax treatment of non-trading loans is generally less favourable for the taxpayer, compared with trading loans. This is mainly to do with the ways in which gains and losses may be offset with more flexibility in relation to trading items. Reference: 'Non-trading loan'. The Treasurer's Wiki, https://wiki.treasurers.org/wiki/Non-trading_loan [11.7.2017]"
    prêt non détenu à des fins de négociation
    fr
  6. FINANCE · FINANCE|financial institutions and credit

    #619987

    IATE #1125407
    suíomhanna leabhar neamhthrádála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Position in Finanzinstrumenten außerhalb des Wertpapierhandels
    de
    non-trading-book position | non-trading-book position in financial instruments | non-trading-book positions
    en
    Comment "See also trading book IATE:848051 and trading-book positions IATE:875895"
    position hors portefeuille de négociation | position ne relevant pas du portefeuille de négociation | position hors portefeuille de négociation relative à des instruments financiers | positions ne relevant pas du portefeuille de négociation
    fr