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 »

1 result

  1. FINANCE · BUSINESS AND COMPETITION|accounting

    #641802

    IATE #3504256
    luacháil stuamachta Reference "Rialachán (AE) 2019/630 lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le cumhdach caillteanais íosta le haghaidh risíochtaí neamhthuillmheacha"
    ga
    Context 'Déanfaidh ÚBE measúnú ar an raon cleachtas a chuirtear i bhfeidhm chun risíochtaí neamhthuillmheacha urraithe a luacháil agus féadfaidh sé treoirlínte a fhorbairt chun modheolaíocht chomhchoiteann a shonrú, lena n-áirítear ceanglais íosta fhéideartha i leith athluacháil ó thaobh modhanna uainithe agus modhanna ad hoc de, i leith luacháil stuamachta a dhéanamh ar chineálacha incháilithe cosanta creidmheasa cistithe agus neamhchistithe, go háirithe maidir le toimhdí a bhaineann le hin-aisghabhálacht agus le hin-fhorfheidhmitheacht.' Reference "Rialachán (AE) 2019/630 lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le cumhdach caillteanais íosta le haghaidh risíochtaí neamhthuillmheacha"
    aufsichtsrechtliche Bewertung
    de
    Definition Bewertung eines Vermögenswertes oder einer Verbindlichkeit unter Berücksichtigung der Aufsichtsstandards Reference Council-DE
    Comment "Nicht zu verwechseln mit aufsichtsrechtliche Beurteilung "
    prudential valuation
    en
    Definition determination of the value of an asset or liability for prudential purposes Reference Council-EN
    Comment - Serves a different purpose from and may not give the same value as accounting valuation. - Examples of such 'prudential purposes' may include enabling supervisors to ascertain whether capital requirements, or other rules designed to protect the financial system, have been met.
    valorisation prudentielle
    fr
    Definition détermination de la valeur d'un actif ou d'un passif en ajustant sa valeur comptable pour tenir compte des normes prudentielles Reference "Conseil-FR, d'après: Site de Barclays, ""Glossary of Terms"" (25.3.2021) > ""Prudential valuation adjustment"""
    Comment "1. Les normes prudentielles désignent des exigences de sécurité imposées à des entreprises pour assurer la solidité de celles-ci.2. Ne pas confondre avec: évaluation prudentielle (surveillance des acquisitions et des augmentations de participations dans des entités du secteur financier)"