Gaois

Similar terms:

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 »

28 results

  1. FINANCE|financial institutions and credit|financial services

    #526157

    IATE #105051
    íocóir Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '… i gcás idirbheart arna dtionscnamh ag an íocóir, cuirfidh an t-íocóir, arna iarraidh sin air, IBAN an íocaí agus BIC sholáthraí seirbhíse íocaíochta an íocaí in iúl don soláthraí seirbhíse íocaíochta...' Reference Rialachán (CE) Uimh. 924/2009 maidir le híocaíochtaí trasteorann sa Chomhphobal agus lena n-aisghairtear Rialachán (CE) Uimh. 2560/2001, CELEX:32009R0924/GA
    Definition duine nádúrtha nó duine dlítheanach ag a bhfuil cuntas íocaíochta agus a cheadaíonn ordú íocaíochta ón gcuntas íocaíochta sin, nó, i gcás nach bhfuil cuntas íocaíochta ann, duine nádúrtha nó duine dlítheanach a thugann ordú íocaíochta Reference Rialachán (CE) Uimh. 924/2009 maidir le híocaíochtaí trasteorann sa Chomhphobal agus lena n-aisghairtear Rialachán (CE) Uimh. 2560/2001, CELEX:32009R0924/GA
    Zahler | Zahlungsleistender | Auftraggeber
    de
    Definition natürliche oder juristische Person, die Inhaber eines Zahlungskontos ist und die einen Zahlungsauftrag von diesem Zahlungskonto gestattet oder — falls kein Zahlungskonto vorhanden ist — eine natürliche oder juristische Person, die den Auftrag für einen Zahlungsvorgang erteilt Reference Richtlinie (EU) 2015/2366 des Europäischen Parlaments und des Rates über Zahlungsdienste im Binnenmarkt, Art.4 Nr.8 CELEX:32015L2366/DE
    payer
    en
    Definition natural or legal person who holds a payment account and allows a payment order from that payment account, or, where there is no payment account, a natural or legal person who gives a payment order Reference Article 4(8) of Directive (EU) 2015/2366 on payment services in the internal market, CELEX:32015L2366/EN
    Comment A similar definition appears in Regulation (EU) 2015/847 on information accompanying transfers of funds, CELEX:32015R0847/EN , although that refers to 'transfers of funds' rather than a 'payment order' See also payee - IATE:1556855<><><><><><><><><><><><>
    donneur d'ordre | payeur
    fr
    Definition personne physique ou morale qui est titulaire d'un compte de paiement et autorise un ordre de paiement à partir de ce compte de paiement, ou, en l'absence de compte de paiement, une personne physique ou morale qui donne un ordre de paiement Reference Directive (UE) 2015/2366 concernant les services de paiement dans le marché intérieur, CELEX:32015L2366/FR
    Comment Une définition similaire figure dans le règlement (UE) 2015/847 sur les informations accompagnant les transferts de fonds [ CELEX:32015R0847/FR ], à ceci près qu'il y est question de "transfert de fonds" plutôt que d'"ordre de paiement". Voir aussi bénéficiaire [ IATE:1556855 ]
  2. SCIENCE|natural and applied sciences · SOCIAL QUESTIONS|health|health policy

    #592539

    IATE #3575679
    íocóir Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tá an chuid is mó d’údaráis riaracháin phoiblí na mBallstát i bhfabhar roghanna 3-4, agus i bhfabhar cur chuige céimnitheach/córas idirthréimhseach. Chuir íocóirí in iúl go raibh imní orthu faoi úsáid éigeantach na measúnuithe eacnamaíocha. Tá othair go mór i bhfabhar rogha 5, nó rogha 4 ar a laghad. Tá gairmithe cúraim sláinte agus lucht léinn i bhfách le roghanna 4-5, agus, i dteannta ionadaithe na nothar, tá siad i bhfách le creat dlí a chinnteoidh go mbeidh páirt acu sa phróiseas measúnaithe teicneolaíochtaí sláinte. Tá an tionscal cógaisíochta i bhfabhar rogha 4 agus tá siad i bhfách le creat dlí a áiritheoidh go nglacfaidh Ballstáit leis na measúnuithe cliniciúla comhpháirteacha. Thug tionscal na dteicneolaíochtaí sláinte le fios go raibh imní orthu faoi réiteach ina mbeadh cur chuige amháin ann do chách agus faoi mheasúnú cliniciúil comhpháirteach (REA) a bheadh sainordaithe le dlí tráth an tseolta margaidh.' Reference Doiciméad inmheánach oibre a ghabhann le Togra le haghaidh Rialachán maidir le measúnú ar theicneolaíochtaí sláinte agus lena leasaítear Treoir 2011/24/AE, CELEX:52018SC0042/GA
    Kostenträger
    de
    payer
    en
    Definition insurance organisations or organisations acting on behalf of a public authority responsible for the payment of healthcare services Reference COM-Terminology Coordination, based on: European Commission. DG Health and Food Safety (SANTE). Correspondence dated 25.1.2018
    Comment There are a number of different systems / bodies involved across the EU so the term ‘payers’ is designed to encapsulate the different systems and is thus a bit broader than just health insurers.European Commission. DG Health and Food Safety (SANTE). Correspondence dated 25.1.2018
    organisme payeur
    fr
    Definition organisme d’assurance maladie ou organisation agissant au nom d’une autorité publique chargé de verser les prestations relatives aux services de soins de santé Reference COM-FR, d’après les informations de la DG Santé et sécurité alimentaire (correspondance avec la coordination terminologique de la DGT du 25.1.2018) [13.2.2018]
  3. LAW|criminal law

    #568598

    IATE #1907688
    Innéacs na nÍocóirí Breabanna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bribe Payers Index | BPI
    en
    Definition index set up by the organisation Transparency International to evaulate the likelihood of firms from the world’s industrialised countries bribing officials in foreign countries Reference COM-EN based on: Transparency International's Bribe Payers Index, http://www.transparency.org/policy_research/surveys_indices/bpi [30.1.2015]
  4. EUROPEAN UNION|European construction|European Union · FINANCE|taxation

    #582425

    IATE #3544463
    cairt cháiníocóra an Aontais Eorpaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    taxpayers charter | EU taxpayer's charter | taxpayer's charter | EU tax-payer's charter
    en
    Definition Planned measure at EU level to improve and encourage tax compliance, to be developed by the Commission in the spirit of corporate social responsibility Reference Council-EN based on Commission press release: "Tackling tax fraud and evasion in the EU – frequently asked questions" http://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/12/492&format=HTML&aged=0&language=EN&guiLanguage=en (27.06.2012)
    charte du contribuable de l'Union européenne | charte des contribuables de l'UE
    fr
    Definition Mesure envisagée par la Commission pour inciter au respect des obligations fiscales, notamment dans le cadre de la responsabilité sociale des entreprises. Reference Conseil-FR, d'après Communiqué de presse de la Commission "Tackling tax fraud and evasion in the EU - Frequently asked questions" http://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/12/492&format=HTML&aged=0&language=EN&guiLanguage=en (29.6.2012)
  5. SOCIAL QUESTIONS|health|health policy

    #593375

    IATE #3578173
    córas il-íocóirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    córas árachais sláinte il-íocóirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    multi-payer system | multi-payer health insurance system
    en
    Definition healthcare system in which several organisations collect and pool revenues and purchase health services for specific segments of the population Reference COM-Terminology Coordination, based on:P. Hussey, G.F. Anderson. A comparison of single- and multi-payer health insurance systems and options for reform. Health Policy 66 (2003) 215-228, https://pdfs.semanticscholar.org/8244/0f269c1e02a04063a528b9e7221b28ecc031.pdf [22.8.2018]
  6. SOCIAL QUESTIONS|health|health policy

    #593370

    IATE #3578167
    córas árachais sláinte náisiúnta íocóra aonair Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    córas íocóra aonair Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    single-payer health insurance system | single-payer system | single-payer national health insurance | single-payer health care
    en
    Definition healthcare system in which a single public or quasi-public agency organises health care financing for the entire population Reference COM-Terminology Coordination, based on:Physicians for a National Health Program. What is Single Payer?, http://www.pnhp.org/facts/what-is-single-payer [22.8.2018]
  7. FINANCE|taxation

    #561688

    IATE #1569134
    cáiníocóir Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is amhlaidh a bheidh sé freisin i gcás creidmheasanna cánach neamh-iníoctha toisc nach féidir an luach a chuireann an cáiníocóir orthu a bheith níos mó ná a ndliteanas cánach. I gcodarsnacht leis sin, níor cheart é a bheith amhlaidh i gcás creidmheasanna cánach iníoctha, a bhféadfadh baint a bheith acu le daoine nach cáiníocóirí iad chomh maith le cáiníocóirí de réir sainmhínithe.' Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
    Definition duine nó comhlacht atá faoi dhliteanas cáin a íoc Reference Comhairle-GA, bunaithe ar an mBéarla
    Steuerzahler | Steuerpflichtiger
    de
    Definition Person, die aufgrund der Steuergesetze eine Steuer als Steuerschuldner zu entrichten hat Reference Wirtschaftslexikon24.com http://www.wirtschaftslexikon24.com/d/steuerpflichtiger/steuerpflichtiger.htm (6.7.2016)
    taxpayer | tax payer
    en
    Definition any person or body liable by law to pay tax Reference 'taxpayer', Longman's Dictionary of Business English, 1982
    contribuable
    fr
    Definition personne ou entité assujettie au paiement de l'impôt Reference Le grand dictionnaire, Office québécois de la langue française, recherche "contribuable"
  9. BUSINESS AND COMPETITION|accounting · ECONOMICS · ECONOMICS|national accounts

    #525957

    IATE #54054
    cuntais eile infhála/iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Sonstige Forderungen/Verbindlichkeiten
    de
    other accounts receivable/payable
    en
    Definition financial assets and liabilities created as counterparts to transactions where there is a timing difference between these transactions and the corresponding payments Reference Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (ESA 2010), paragraph 5.230, CELEX:32013R0549/EN
    autres comptes à recevoir/à payer
    fr
  14. EUROPEAN UNION|EU finance|Community budget

    #531133

    IATE #780204
    RAL Reference Comhairle-GA
    ga
    gealltanais le híoc Reference Comhairle-GA
    ga
    ceangaltais le híoc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Language usage 'gealltanas' seachas 'ceangaltas' is mór a úsáidtear mar aistriúchán ar 'commitment' an Bhéarla sa gcomhthéacs seo.
    RAL | noch abzuwickelnde Mittelbindungen | noch zu verwendende Beträge | Altlast | noch abzuwickelnde Verpflichtung | noch bestehende Mittelbindung
    de
    Definition Verpflichtungen, die eingegangen wurden, für die aber noch keine Zahlungen erfolgt sind; bei Verpflichtungen, die über mehrere Jahre laufen, entstehen Beträge, für die zwar Verpflichtungen bestehen, die aber noch nicht ausgezahlt werden konnten Reference Website EUROPA - Fragen und Antworten zum Haushaltsentwurf 2013 http://europa.eu/rapid/press-release_MEMO-12-278_de.htm (22.11.2012)
    Comment UPD: ds, 22.11.2012
    remainder to be liquidated | reste à liquider | commitments remaining to be settled | outstanding commitments | RAL | commitments unspent | commitments outstanding
    en
    Definition the sum of commitments (legal promises to spend money on activities whose implementation extends over several financial years) agreed to but that have not yet translated into payments Reference Council-EN, based on:- Europa > Press Room > Press Releases > Questions and answers on draft budget 2013, MEMO/12/278, 25.4.2012, http://europa.eu/rapid/press-release_MEMO-12-278_en.htm [27.11.2012]- Council of the EU, Home > Special reports > EU > multiannual financial framework (MFF) negotiations > Glossary, http://www.consilium.europa.eu/special-reports/mff/glossary?lang=en [27.11.2012]
    Comment CONTEXT: EU budget
    reste à liquider | engagement restant | engagements restant à payer | RAL | restant à liquider
    fr
    Definition Le RAL représente la somme des engagements restant à liquider, c'est-à-dire des engagements contractés qui n'ont pas encore donné lieu à des paiements. Les engagements budgétaires à long terme créent des montants restant à liquider (RAL). Reference http://europa.eu/rapid/press-release_MEMO-12-278_fr.htm?locale=FR
  15. TRADE|marketing|preparation for market

    #558941

    IATE #1487580
    creidiúnaithe trádála-sócmhainní dochta-billí malairte iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Lieferanten-Verbindlichkeiten aus Wechseln
    de
    trade creditors-fixed assets-bills of exchange payable
    en
    Definition the account showing the bills of exchange owed to the fixed asset creditors Reference V.Q.,Chartered accoutant,1994
    fournisseurs d'immobilisations-effets à payer
    fr
    Definition compte qui enregistre les effets à payer aux fournisseurs d'immobilisations(y compris les billets de fonds) Reference H.Sacramento,expert comptable,1994
  16. TRADE|marketing|preparation for market

    #558940

    IATE #1487579
    creidiúnaithe trádála - billí malairte iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Lieferanten-Verbindlichkeiten aus Wechseln
    de
    trade creditors-bills of exchange payable
    en
    Definition the account showing the bills of exchange payable to suppliers; it is used when the business relies heavily on payment to suppliers by bills of exchange and makes it easier to follow the bill diary Reference V.Q.,Chartered accountant,1994
    fournisseurs-effets à payer
    fr
    Definition compte qui enregistre les effets à payer au fournisseur.Il est utilisé lorsque l'entreprise recours beaucoup au paiement de ses fournisseurs par traite(cela rend plus commode le suivi des échéanciers) Reference d'après Mémento pratique Francis Lefèbvre,1993
  17. BUSINESS AND COMPETITION|accounting · FINANCE|financial institutions and credit|credit policy|cost of borrowing

    #546980

    IATE #1126461
    ús iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ús iníoctha agus muirir dá shamhail' Reference Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta
    ús amach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zinsforderung
    de
    Comment allgemeiner: Zinsen (EN "interest", "interest charge"); nicht dasselbe: fällige Zinsen (EN "interest due")
    interest payable
    en
    Definition interest expense that has been incurred but not paid as of the date of the balance sheet Reference Council-EN, based on Accounting Coach > Blog > What is interest payable? (12.2.2020)
    Comment For the more general concept, see 'interest'. For the amount required to pay the interest on a loan for a given payment period, see 'interest due'.
    intérêts à payer
    fr
    Definition intérêts courus sur des effets de commerce, des emprunts ou des obligations, constituant une charge à payer constatée au passif Reference Dictionnaire de la comptabilité et de la gestion financière: anglais-français avec index français-anglais, L. Ménard e.a., Institut canadien des comptables agréés (2004) ISBN 1553851218 > Interest payable (9.6.2020)
  19. TRADE|marketing|preparation for market

    #551315

    IATE #1239695
    leabhar billí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wechselskontro | Wechselkopierbuch
    de
    Definition Buch, in das die eingehenden und ausgehenden Wechsel mit allen Einzelheiten eingetragen werden. In einigen Ländern ist die Führung solcher Bücher obligatorisch Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    bill book
    en
    Definition a book in which are recorded all details of bills of exchange accepted or drawn by a business; they are obligatory in some countries Reference Internat.Account.Lex.,UEC-Group Accounts
    livre d'effets à payer | livre d'effets à recevoir
    fr
    Definition livre dans lequel sont enregistrés, avec tous les détails, les effets à recevoir ou à payer Reference Internat.Accounting Lex.,UEC-Comptes de groupe