Gaois

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16 results

  3. BUSINESS AND COMPETITION|accounting

    #623203

    IATE #1239107
    cuntas comhdhlúite brabúis agus caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    konsolidierte Gewinn- und Verlustrechnung
    de
    consolidated profit and loss account | consolidated income statement | consolidated statement of operations
    en
    Definition "combination of the individual profit and loss accounts [ IATE:1239401 ] of the members of a group of organisations, subject to any consolidation adjustments" Reference """consolidated profit and loss account"" A Dictionary of Finance and Banking. Ed Jonathan Law and John Smullen. Oxford University Press (OUP), 2008. Oxford Reference Online. OUP. DGT, http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t20.e769 (23.9.2009)"
    Comment In the UK a parent company may be exempted, under section 230 of the Companies Act, from publishing its own profit and loss account if it prepares group accounts. The individual profit and loss account must be approved by the directors, but may be omitted from the company's annual accounts. In such a case, the company must disclose its profit or loss for the financial year and also state in its notes that it has taken advantage of this exemption.
    compte de résultats consolidé
    fr
  6. TRADE|marketing|preparation for market

    #557132

    IATE #1422299
    cuntas réamhaisnéis brabúis agus caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    voraussichtliche Betriebsrechnung
    de
    forecast profit-and-loss account
    en
    compte d'exploitation prévisionnelle
    fr
    Definition compte qui fournit au franchisé une approche financière nécessaire à une bonne exploitation à moyen terme Reference Michel Khan,La franchise.Guide pratique:être franchiseur,être franchisé,1987,p.12
  8. BUSINESS AND COMPETITION|accounting

    #557131

    IATE #1422298
    cuntas samplach brabúis agus caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Modellbetriebsrechnung
    de
    model profit-and-loss account
    en
    compte d'exploitation type
    fr
    Definition état comptable défini à partir de plusieurs comptes d'exploitation et qui sert de guide au franchisé en lui indiquant une performance minimale et optimale Reference Michel Khan,La franchise.Guide pratique:être franchiseur,être franchisé,1987,p.12
  10. FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|accounting

    #607164

    IATE #792446
    cuntas brabúis agus caillteanais Reference Foclóir Staidéir Ghnó
    ga
    Gewinn- und Verlustrechnung | Ertragsrechnung | Erfolgsrechnung | GuV
    de
    Definition "Ermittlung des Erfolgs eines Unternehmens innerhalb eines Zeitraums durch Vergleich von Anfangs- und Schlusskapital. Da dieses Verfahren aber nicht die Quellen des Erfolgs erkennen lässt, dient der genauen Darstellung des Erfolgs die Gewinn- und Verlustrechnung (Grosser Gabler, ""Erfolgsrechnung"")." Reference ---
    profit and loss account
    en
    compte de profits et pertes
    fr
  11. BUSINESS AND COMPETITION|accounting · FINANCE|financial institutions and credit|financial institution

    #678568

    IATE #1239401
    ráiteas ioncaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gewinn-und Verlustrechnung | Gewinn-und Verlustkonto | GuV | Aufwands-und Ertragsrechnung | Erfolgsrechnung | Ergebnisrechnung | Erfolgsbilanz | Umsatzrechnung
    de
    Definition eine in den einzelnen Ländern rechentechnisch unterschiedlich gestaltete Gegenüberstellung der Aufwendungen und Erträge einer Abrechnungperiode zwecks Ermittlung des Ergebnisse. In den einzelnen Ländern werden die betrieblichen Aufwendungen und Erträge und damit das Betriebsergebnis in einer gesonderten Rechnung erfaßt, deren Saldo in die Gewinn-und Verlustrechnung übernommen wird Reference ---
    profit and loss account | profit and loss statement | income statement | statement of income | earning statement | statement of loss and gain | statement of financial performance | P&L account
    en
    Definition account, the style of which varies from country to country, which sets the income of a period against the expenditure with a view to determining the profit or loss for that period Reference Lex. UEC
    Comment In certain countries the direct cost of and income from trading and the resultant operating profit/loss are shown in a special trading account, the balance of which is carried to the profit and loss account.
    compte de résultat | compte d'exploitation | compte de pertes et profits, compte de profits et de pertes | compte de profits et pertes
    fr
    Definition compte établi différemment selon les pays confrontant les produits et charges d'une période en vue de la détermination du résultat de cette période Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  12. BUSINESS AND COMPETITION|accounting

    #558865

    IATE #1487438
    cuntas brabúis agus caillteanais - cúlchiste arna thabhairt ar aghaidh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gewinnvortrag/Verlustvortrag
    de
    profit and loss account reserve brought forward
    en
    Definition the account showing retained earnings Reference V.Q.,Chartered accoutant,1994
    report à nouveau-solde créditeur ou débiteur
    fr
    Definition compte qui enregistre le résultat ou la fraction de résultat dont l'affectation a été renvoyée par l'assemblée générale des associés Reference d'après La Revue fiduciaire,n°770 & 798,1993
  13. ECONOMICS · BUSINESS AND COMPETITION

    #626379

    IATE #1363529
    comhaontú maidir le brabús agus caillteanas a aistriú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gewinnabführungs- und Verlustübernahmevertrag | Ergebnisabführungsvertrag
    de
    Definition Unternehmensvertrag, durch den eine AG oder KGaA sich verpflichtet, ihren ganzen Gewinn bzw. ggf. Verlust an ein anderes Unternehmen abzuführen Reference "vgl. Gabler Wirtschaftslexikon, Stichw. ""Gewinnabführungsvertrag"" (28.2.2019)"
    profit and loss transfer agreement | profit-and-loss transfer agreement | PLTA
    en
    Definition agreement by which a company undertakes to transfer its entire profits (and liability for any losses) to another enterprise Reference "Council-EN, based on: - Ardizzoni, M., German Tax and Business Law, section 3-063, p. 3024, https://books.google.be/books?id=TAHtXWpA9soC&pg=PT178&lpg=PT178&dq=%22profit+and+loss+transfer+agreement%22&source=bl&ots=yL_MWJhpFV&sig=ACfU3U3C0jIlftH1Bqjz2JuEr7OF-VPejQ&hl=en&sa=X&ved=2ahUKEwjgwdSeqqfgAhW1DWMBHecmCEs4FBDoATAFegQIBBAB#v=onepage&q=%22profit%20and%20loss%20transfer%20agreement%22&f=false [6.2.2019] - US Securities and Exchange Commission > Archive > Q&A posted on the Celanese intranet on 06/23/04, https://www.sec.gov/Archives/edgar/data/1095442/000128269504000022/e55612_ex99-4.txt [6.2.2019]"
    Comment Concept mainly encountered in the context of German company law. Note reference: Council-EN
    accord de compensation des résultats | accord de transfert de profits et pertes | ACR
    fr
    Definition accord par lequel une entreprise décide de transférer l'ensemble de ses profits (et pertes) à une autre entreprise Reference "Conseil-FR, d'après: - Ardizzoni, M., "" German Tax and Business Law"", section 3-063, p. 3024, https://books.google.be/books?id=TAHtXWpA9soC&pg=PT178&lpg=PT178&dq=%22profit+and+loss+transfer+agreement%22&source=bl&ots=yL_MWJhpFV&sig=ACfU3U3C0jIlftH1Bqjz2JuEr7OF-VPejQ&hl=en&sa=X&ved=2ahUKEwjgwdSeqqfgAhW1DWMBHecmCEs4FBDoATAFegQIBBAB#v=onepage&q=%22profit%20and%20loss%20transfer%20agreement%22&f=false [8.2.2019] - US Securities and Exchange Commission > Archive > Q&A posted on the Celanese intranet on 06/23/04, https://www.sec.gov/Archives/edgar/data/1095442/000128269504000022/e55612_ex99-4.txt [8.2.2019]"
    Comment Notion rencontrée principalement dans le contexte du droit allemand des sociétés.
  15. BUSINESS AND COMPETITION|accounting

    #688019

    IATE #3639467
    ráiteas brabúis nó caillteanais agus ioncam cuimsitheach eile Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Marcálfaidh eisitheoirí gach uimhir in airgeadra dearbhaithe a nochtar sa ráiteas ar an staid airgeadais, sa ráiteas brabúis nó caillteanais agus ioncam cuimsitheach eile, sa ráiteas ar athruithe sa chothromas agus sa ráiteas ar shreafaí airgid i ráitis airgeadais chomhdhlúite IFRS.' Reference "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA"
    ráiteas ar bhrabús nó ar chaillteanas agus ioncam cuimsitheach eile Reference "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    statement of profit or loss and other comprehensive income
    en
    Definition component of the complete set of financial statement comprising 1. an income statement displaying components of profit or loss and 2. a statement of comprehensive income that begins with profit or loss (bottom line of the income statement) and displays the items of other comprehensive income for the reporting period Reference "COM-Terminology Coordination, based on:Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version of 1.1.2023, IAS1.10Wikipedia > Income statement (6.9.2023)"