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9 dtoradh

  1. ECONOMICS · FINANCE

    #615810

    IATE #928758
    eintiteas leasa phoiblí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Unternehmen von öffentlichem Interesse
    de
    Sainmhíniú Unternehmen, die unter das Recht eines Mitgliedstaats fallen und deren übertragbare Wertpapiere zum Handel auf einem geregelten Markt eines Mitgliedstaats im Sinne von Artikel 4 Absatz 1 Nummer 14 der Richtlinie 2004/39/EG zugelassen sind, Kreditinstitute im Sinne von Artikel 1 Nummer 1 der Richtlinie 2000/12/EG des Europäischen Parlaments und des Rates vom 20. März 2000 über die Aufnahme und Ausübung der Tätigkeit der Kreditinstitute und Versicherungsunternehmen im Sinne von Artikel 2 Absatz 1 der Richtlinie 91/674/EWG Tagairt "RL 43/2006 über Abschlussprüfungen von Jahresabschlüssen und konsolidierten Abschlüssen, Art.2 Nr.13 (ABl L_157/2006, S.87) CELEX:02006L0043-20140616/DE"
    Nóta Die Mitgliedstaaten können auch andere Unternehmen zu Unternehmen von öffentlichem Interesse bestimmen, beispielsweise Unternehmen, die aufgrund der Art ihrer Tätigkeit, ihrer Größe oder der Zahl ihrer Beschäftigten von erheblicher öffentlicher Bedeutung sind. DIV: ds. 8.7.2014
    public-interest entity | public interest entity | PIE
    en
    Sainmhíniú entity that is of significant public relevance because of the nature of its business, its size or its number of employees, including in particular companies whose securities are admitted to trading on a regulated market, banks and other financial institutions and insurance undertakings Tagairt "Council-EN based on European Confederation of Directors' Association, Audit Committee Guidance for European Companies http://ecoda.org/uploads/media/GUIDANCE_-_2011_Audit_Guidance_for_European_Companies.pdf [21.2.2014]"
    Nóta "NB: The definition of ""public interest entity"" varies across the EU. In EU law, the definition of PIEs is evolving as new categories of financial institution are created. Under the UK Companies Act 2006, the UK has four types of company:- limited and unlimited companies- private and public companies- companies limited by guarantee and having share capital- community interest companies.UK Companies Act 2006 http://www.legislation.gov.uk/ukpga/2006/46/part/1/crossheading/types-of-company [06.08.2012]"
    entité présentant un intérêt public | entité d'intérêt public | entités d'intérêt public
    fr
    Sainmhíniú "entités régies par le droit d'un État membre dont les valeurs mobilières sont admises à la négociation sur un marché réglementé d'un État membre au sens de l'article 4, paragraphe 1, point 14), de la directive 2004/39/CE [ CELEX:32004L0039/FR ], les établissements de crédit tels que définis à l'article 1er, point 1), de la directive 2000/12/CE [ CELEX:32000L0012/FR ] du Parlement européen et du Conseil du 20 mars 2000 concernant l'accès à l'activité des établissements de crédit et son exercice et les entreprises d'assurance au sens de l'article 2, paragraphe 1, de la directive 91/674/CEE [ CELEX:32004L0039/FR ]" Tagairt "Directive 2006/43/CE du Parlement européen et du Conseil du 17 mai 2006 concernant les contrôles légaux des comptes annuels et des comptes consolidés et modifiant les directives 78/660/CEE et 83/349/CEE du Conseil, et abrogeant la directive 84/253/CEE du Conseil, CELEX:32006L0043/FR"
    Nóta Les États membres peuvent également désigner d'autres entités comme entités d'intérêt public, par exemple celles qui sont significatives en raison de la nature de leurs activités, de leur taille ou du nombre de leurs employés.
  3. LAW|rights and freedoms

    #687600

    IATE #3633933
    ábhar leasa phoiblí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'D’fhéadfadh imeachtaí cúirte i gcoinne na rannpháirtíochta poiblí drochthionchar a bheith acu ar chreidiúnacht agus clú daoine nádúrtha agus daoine dlítheanacha a bhíonn ag gabháil don rannpháirtíocht phoiblí agus d’fhéadfaí a gcuid acmhainní airgeadais agus acmhainní eile a ídiú leis na himeachtaí sin. Mar thoradh ar na himeachtaí sin, d’fhéadfaí moill a chur ar fhoilsiú faisnéise maidir le hábhar leasa phoiblí nó d’fhéadfaí é a chosc ar fad. Is féidir éifeacht mhór dhiúltach a bheith ag fad na nósanna imeachta agus ag an mbrú airgeadais ar dhaoine nádúrtha nó daoine dlítheanacha a bhíonn ag gabháil don rannpháirtíocht phoiblí. Dá bhrí sin, d’fhéadfadh éifeacht dhíspreagtha a bheith ag cleachtais den sórt sin maidir lena gcuid oibre agus iad ag déanamh féinchinsireacht ar a gcuid oibre ar eagla imeachtaí cúirte a d’fhéadfadh tarlú sa todhchaí, rud a fhágann go mbaintear den díospóireacht phoiblí, rud a dhéanann dochar don tsochaí ar fad.' Tagairt "Treoir (AE) 2024/1069 maidir le daoine a bhíonn ag gabháil do rannpháirtíocht phoiblí a chosaint ar éilimh atá go follasach gan bhunús nó ar imeachtaí cúirte mí-úsáideacha (‘Cásanna dlí straitéiseacha i gcoinne na rannpháirtíochta poiblí’), CELEX:32024L1069/GA"
    Sainmhíniú aon ábhar a dhéanann difear don phobal a mhéid a fhéadfaidh leas dlisteanach a bheith ag an bpobal ann, amhail sna réimsí seo a leanas: (a) cearta bunúsacha, sláinte phoiblí, sábháilteacht, an comhshaol nó an aeráid; (b) gníomhaíochtaí duine nádúrtha nó duine dhlítheanaigh ar pearsa phoiblí é nó í san earnáil phoiblí nó san earnáil phríobháideach; (c) ábhair atá á mbreithniú ag comhlacht reachtach, feidhmeach nó breithiúnach, nó aon imeacht oifigiúil eile; (d) líomhaintí maidir le héilliú, calaois, nó maidir le haon chion coiriúil eile nó cionta riaracháin i ndáil leis na hábhair sin; (e) gníomhaíochtaí arb é is aidhm dóibh na luachanna a chumhdaítear in Airteagal 2 den Chonradh ar an Aontas Eorpach a chosaint, lena n-áirítear próisis dhaonlathacha a chosaint ar chur isteach míchuí, go háirithe tríd an mbréagaisnéis a chomhrac Tagairt "Treoir (AE) 2024/1069 maidir le daoine a bhíonn ag gabháil do rannpháirtíocht phoiblí a chosaint ar éilimh atá go follasach gan bhunús nó ar imeachtaí cúirte mí-úsáideacha (‘Cásanna dlí straitéiseacha i gcoinne na rannpháirtíochta poiblí’), CELEX:32024L1069/GA"
    matter of public interest
    en
    Sainmhíniú matter which affects the public to such an extent that the public may legitimately take an interest in it, in areas such as: (a) fundamental rights, public health, safety, the environment or the climate; (b) activities of a natural or legal person that is a public figure in the public or private sector; (c) matters under consideration by a legislative, executive, or judicial body, or any other official proceedings; (d) allegations of corruption, fraud, or of any other criminal offence, or of administrative offences in relation to such matters; (e) activities aimed at protecting the values enshrined in Article 2 of the Treaty on European Union, including the protection of democratic processes against undue interference, in particular by fighting disinformation Tagairt "Directive (EU) 2024/1069 on protecting persons who engage in public participation from manifestly unfounded claims or abusive court proceedings (‘Strategic lawsuits against public participation’)"
  4. POLITICS · LAW

    #621609

    IATE #1179174
    leas poiblí sáraitheach Tagairt "AN tACHT UM PLEANÁIL AGUS FORBAIRT (LEASÚ) 2010 https://www.oireachtas.ie/documents/bills28/acts/2010/a3010i.pdf"
    ga
    Comhthéacs """ráiteas faoi chúiseanna dianriachtanacha leasa phoiblí sháraithigh""" Tagairt "AN tACHT UM PLEANÁIL AGUS FORBAIRT (LEASÚ) 2010 https://www.oireachtas.ie/documents/bills28/acts/2010/a3010i.pdf"
    überwiegendes öffentliches Interesse
    de
    Sainmhíniú öffentliches Interesse, das über allen anderen Interessen steht Tagairt "Council-DE in Anlehnung an Council-EN, s.a. Bayern.Recht "" Überwiegendes öffentliches Interesse"" http://www.gesetze-bayern.de/Content/Document/BayVwV97065-56 (18.7.2016)"
    Nóta "XREF: zwingende Gründe des Allgemeininteresses IATE:2224842"
    overriding public interest
    en
    Sainmhíniú public interest which outweighs all other interests Tagairt Council-EN
    Nóta "Most often used in the context of information access requests.See also:- public interest [ IATE:146165 ]- overriding reasons relating to the public interest [ IATE:2224842 ]"
    intérêt public supérieur | intérêt public péremptoire
    fr
    Sainmhíniú intérêt public suffisamment important pour prévaloir sur tout autre intérêt (public ou privé) Tagairt Conseil-FR
    Nóta La notion d'intérêt public supérieur se rencontre essentiellement dans le cadre de l'accès du public aux documents des institutions de l'Union.
  5. POLITICS · LAW

    #681612

    IATE #2224842
    cúiseanna sáraitheacha a bhaineann leis an leas poiblí Tagairt Comhairle-GA
    ga
    cúiseanna dianriachtanacha leasa phoiblí sháraithigh Tagairt "An tAcht um Pleanáil agus Forbairt (Leasú) 2010, https://www.oireachtas.ie/documents/bills28/acts/2010/a3010i.pdf"
    ga
    Comhthéacs 'Tar éis tuairim an Aire a fháil faoi alt 177X(3) nó tuairim an Aire agus, más infheidhme, fógra i dtaobh thuairim an Choimisiúin a fháil faoi alt 177Y(4), i gcás inar deimhin le húdarás inniúil go bhféadfar dréacht-Phlean úsáide talún a dhéanamh gan an chuid den dréacht-Phlean úsáide talún a bhfuil an tAire, agus an Coimisiún más infheidhme, tagtha ar thuairim ina leith nach bhfuil cúiseanna dianriachtanacha leasa phoiblí sháraithigh ann nó nach bhfuil bearta cúitimh leordhóthanach, ansin féadfaidh an t-údarás inniúil an Plean úsáide talún sin a dhéanamh tar éis an chuid sin den Phlean a bhfuil an tAire agus, an Coimisiún, más infheidhme, tagtha ar an tuairim sin ina leith a leasú nó a fhágáil ar lár ón bPlean.' Tagairt "An tAcht um Pleanáil agus Forbairt (Leasú) 2010, https://www.oireachtas.ie/documents/bills28/acts/2010/a3010i.pdf"
    ceanglais dianriachtanacha ar mhaithe leis an leas ginearálta Tagairt Comhairle-GA
    ga
    ceanglais dianriachtanacha Tagairt Comhairle-GA
    ga
    Sainmhíniú coinníollacha atá le comhlíonadh i leith cúrsaí a bhaineann leis an leas poiblí, in ionad iad siúd a bhaineann le leasanna earnála grúpaí nó aicmí ar leith. Tagairt Comhairle-GA
    zwingende Gründe des Allgemeininteresses | zwingende Gründe des überwiegenden öffentlichen Interesses
    de
    Sainmhíniú Voraussetzungen, die durch das öffentliche Interesse im Gegensatz zu Einzelinteressen bestimmter Gruppen oder Schichten gerechtfertigt sind, beispielsweise für die Einschränkung der Grundfreiheiten des europäischen Binnenmarkts durch nationale Gesetze eines Mitgliedstaats Tagairt "Council-DE, vgl. Council-EN und Anwalt14.de ""Grundfreiheiten in der EU"" http://www.anwalt24.de/rund-ums-recht/Grundfreiheiten_in_der_EU-d164423.html (18.7.2016)"
    Nóta Der Begriff umfasst entsprechend der Auslegung des Gerichtshofes unter anderem folgende Gründe: öffentliche Ordnung, öffentliche Sicherheit und öffentliche Gesundheit; Wahrung der gesellschaftlichen Ordnung; sozialpolitische Zielsetzungen; Verbraucherschutz; Schutz der Arbeitnehmer einschließlich des sozialen Schutzes von Arbeitnehmern; Tierschutz; Erhaltung des finanziellen Gleichgewichts des Systems der sozialen Sicherheit; Betrugsvorbeugung; Verhütung von unlauterem Wettbewerb; Schutz des geistigen Eigentums; kulturpolitische Zielsetzungen; die Notwendigkeit, ein hohes Bildungsniveau zu gewährleisten; Wahrung der Pressevielfalt und Förderung der Nationalsprache; Wahrung des nationalen historischen und künstlerischen Erbes.
    overriding reasons relating to the public interest | imperative reason of overriding public interest | imperative requirements in the general interest | imperative requirements | IROPI
    en
    Sainmhíniú conditions that are to be met in respect of matters relating to the public interest, as opposed to those relating to the sectional interests of specific groups or classes. Tagairt Council-EN [3.7.2013]
    Nóta "Such grounds may be recognised as such in the case law of the Court of Justice, including the following: public policy; public security; public safety; public health; preserving the financial equilibrium of the social security system; the protection of consumers, recipients of services and workers; fairness of trade transactions; combating fraud; the protection of the environment and the urban environment; the health of animals; intellectual property; the conservation of the national historic and artistic heritage; social policy objectives and cultural policy objectives.Note Ref.: Council-EN, based on Directive 2006/123/EC on services in the internal market, Recital 40, CELEX:32006L0123"
    raisons impérieuses d'intérêt général | raison impérative d'intérêt public majeur
    fr
    Nóta "Notion élaborée par la Cour de justice dans sa jurisprudence relative aux articles 43 et 49 du traité et susceptible d'évoluer encore. Au sens que lui donne la jurisprudence de la Cour, elle couvre au moins les justifications suivantes: l'ordre public, la sécurité publique et la santé publique, au sens des articles 46 et 55 du traité, le maintien de l'ordre social, des objectifs de politique sociale, la protection des destinataires de services, la protection des consommateurs, la protection des travailleurs, y compris la protection sociale des travailleurs, le bien-être des animaux, la préservation de l'équilibre financier du système de sécurité sociale, la lutte contre la fraude, la lutte contre la concurrence déloyale, la protection de l'environnement et de l'environnement urbain, y compris l'aménagement du territoire, la protection des créanciers, la protection de la bonne administration de la justice, la sécurité routière, la protection de la propriété intellectuelle, des objectifs de politique culturelle, y compris la sauvegarde de la liberté d'expression de différentes composantes, notamment les valeurs sociales, culturelles, religieuses et philosophiques de la société, la nécessité de garantir un niveau élevé d'éducation, le maintien du pluralisme de la presse et la promotion de la langue nationale, la préservation du patrimoine historique et artistique national, et la politique vétérinaire. (cf Directive 2006/123/CE relative aux services dans le marché intérieur, considérant 40, CELEX:32006L0123/FR )"
  7. FINANCE|financial institutions and credit

    #669032

    IATE #3639493
    measúnú leasa phoiblí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Nóta <<<_not_supplied_>>>
    Bewertung des öffentlichen Interesses
    de
    public interest assessment | PIA
    en
    Sainmhíniú "assessment performed by resolution authorities to examine whether the resolution of a particular bank that is failing or likely to fail would be necessary to maintain financial stability, to protect covered depositors and/or safeguard public funds by minimising reliance on public financial support" Tagairt "COM-Terminology Coordination, based on:Commission Staff Working Document Impact Assessment Report Accompanying the Proposals for a Directive amending Directive 2014/59/EU as regards early intervention measures, conditions for resolution and financing of resolution action, Regulation amending Regulation (EU) 806/2014 as regards early intervention measures, conditions for resolution and financing of resolution action, Directive amending Directive 2014/49/EU as regards the scope of deposit protection, use of deposit guarantee schemes funds, cross-border cooperation, and transparency, Glossary, p. IX"
    Nóta If the PIA is negative, no resolution actions would be taken and national insolvency proceedings would apply.
    évaluation de l'intérêt public | EIP
    fr
    Sainmhíniú "évaluation réalisée par les autorités de résolution afin d’examiner si la résolution 3510811 d’une banque donnée dont la défaillance est avérée ou prévisible serait nécessaire pour préserver la stabilité financière, protéger les déposants couverts et/ou préserver les deniers publics en réduisant au minimum le recours au soutien financier public" Tagairt "COM-FR, d'après:Commission Staff Working Document Impact Assessment Report Accompanying the Proposals for a Directive amending Directive 2014/59/EU as regards early intervention measures, conditions for resolution and financing of resolution action, Regulation amending Regulation (EU) 806/2014 as regards early intervention measures, conditions for resolution and financing of resolution action, Directive amending Directive 2014/49/EU as regards the scope of deposit protection, use of deposit guarantee schemes funds, cross-border cooperation, and transparency, Glossary, p. IX"
  8. FINANCE

    #681345

    IATE #2111237
    an Bord Maoirseachta um Leas an Phobail Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Ar bhonn an Chinnidh sin, chuaigh cómhaoiniú an Aontais i bhfoirm deontas oibriúcháin chun sochair don Ghrúpa Comhairleach Eorpach um Thuairisciú Airgeadais (EFRAG), d’Fhondúireacht na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais (Fondúireacht IFRS), atá ina comharba dlíthiúil ar Fhondúireacht an Choiste um Chaighdeáin Idirnáisiúnta Chuntasaíochta (IASCF) agus don Bhord Maoirseachta um Leas an Phobail (PIOB) go dtí an 31 Nollaig 2013.' Tagairt "Rialachán (AE) Uimh. 258/2014 lena mbunaítear clár Aontais chun tacú le gníomhaíochtaí sonracha i réimse an tuairiscithe airgeadais agus na hiniúchóireachta don tréimhse 2014–2020 agus lena n-aisghairtear Cinneadh Uimh. 716/2009/CE, CELEX:32014R0258/GA"
    PIOB Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Ar bhonn an Chinnidh sin, chuaigh cómhaoiniú an Aontais i bhfoirm deontas oibriúcháin chun sochair don Ghrúpa Comhairleach Eorpach um Thuairisciú Airgeadais (EFRAG), d’Fhondúireacht na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais (Fondúireacht IFRS), atá ina comharba dlíthiúil ar Fhondúireacht an Choiste um Chaighdeáin Idirnáisiúnta Chuntasaíochta (IASCF) agus don Bhord Maoirseachta um Leas an Phobail (PIOB) go dtí an 31 Nollaig 2013.' Tagairt "Rialachán (AE) Uimh. 258/2014 lena mbunaítear clár Aontais chun tacú le gníomhaíochtaí sonracha i réimse an tuairiscithe airgeadais agus na hiniúchóireachta don tréimhse 2014–2020 agus lena n-aisghairtear Cinneadh Uimh. 716/2009/CE, CELEX:32014R0258/GA"
    Public Interest Oversight Board | PIOB
    en
    Sainmhíniú board responsible for increasing the confidence of investors and others that the public interest activities of the International Federation of Accountants (IFAC) are properly responsive to the public interest Tagairt "COM-FI (DG Translation), based on information on PIOB's website http://www.ipiob.org/index.php (15.5.2009)"
    Nóta The PIOB was formally established in February 2005 to oversee IFAC's auditing and assurance, ethics, and education standard-setting activities as well as its Member Body Compliance Program. This last activity is designed to encourage member bodies to adopt international standards and to implement quality assurance and investigation and discipline programs. (source: same as for the definition) [15.5.2009]