Gaois

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32 results

  1. FINANCE|taxation · LAW|civil law|ownership

    #612345

    IATE #889825
    maoin réadach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    réadmhaoin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    unbeweglicher Gegenstand | Grundstück | unbewegliches Vermögen | unbewegliche Sache | Immobilie | Liegenschaft
    de
    Definition abgegrenzter Teil der Erdoberfläche (= Grundstück), welcher steuerrechtlich in Grund u. Boden einerseits und Gebäude andererseits aufgeteilt wird Reference "Deutsches Rechtslexikon, Stichw. ""Grundstück"""
    Comment "EN ""property"" ist je nach Kontext mit Sg. oder Pl. zu übersetzen; DIV: RSZ 4.11.05"
    immovable property | real property | real estate | realty | real estate property
    en
    Definition property that cannot be moved; an object so firmly attached to the land that it is regarded as part of the land Reference Black's Law Dictionary, 7th Edition
    bien immobilier | bien immeuble | immeuble | biens-fonds
    fr
    Definition bien qui, par nature, ne peut être déplacé: le sol et ce qui s'y incorpore (par exemple un terrain, un bâtiment ou du bois sur pied) Reference Conseil-FR, d'après: Vocabulaire juridique, G. Cornu, 2016
  2. BUSINESS AND COMPETITION|accounting

    #644827

    IATE #3520528
    comhaontuithe maidir le foirgníocht eastáit réadaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verträge über die Errichtung von Immobilien
    de
    Definition Vereinbarungen zwischen zwei oder mehreren Parteien über den Bau von Gebäuden o.ä. Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    agreements for the construction of real estate
    en
    Definition interpretation on the accounting treatment of contracts entered into by entities that undertake the construction of real estate, directly or through subcontractors Reference "COM-MT, based on: IFRIC Interpretation 15 Agreements for the Construction of Real Estate in Commission Regulation (EC) No 636/2009 of 22 July 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 15 CELEX:32009R0636/EN"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
  4. FINANCE · FINANCE|financial institutions and credit|financial institution · BUSINESS AND COMPETITION|business classification

    #638872

    IATE #2213940
    eastát réadach tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is idirghabhálaithe airgeadais iad cistí infheistíochta a infheistíonn in eastát réadach.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0514/GA"
    maoin tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maoin an eastáit réadaigh tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maoin i dtaca le heastát réadach tráchtálach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    kommerzieller Grundbesitz | gewerblich genutzte Immobilien
    de
    Definition Gebäude oder Gebäudeteile, die ausschließlich oder überwiegend zu gewerblichen Zwecken genutzt werden Reference "Council-DE vgl. börsenNEWS.de http://www.boersennews.de/lexikon/begriff/immobilien/1609 (25.9.2015)"
    Comment "XREF: Wohnimmobilie IATE:2247314"
    commercial real estate | commercial real estate property | CRE | commercial property
    en
    Definition any non-residential property used for commercial profit-making purposes including stores, malls, office buildings, and industrial parks Reference "InvestingAnswers, Financial Dictionary, http://www.investinganswers.com/financial-dictionary/real-estate/commercial-real-estate-1443 [14.12.2015]"
    bien immobilier commercial | immobilier commercial | propriété commerciale
    fr
  5. FINANCE|financial institutions and credit

    #685287

    IATE #3582292
    maoin dhochorraithe tráchtála 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 údaráis inniúla 180 lá a chur in ionad na 90 lá i gcás risíochtaí arna n-urrú ag maoin chónaithe nó ag maoin dhochorraithe tráchtála de chuid FBM atá in aicme na risíochta ar mhiondíol, agus i gcás risíochtaí ar eintitis earnála poiblí. Ní bheidh feidhm ag na 180 lá chun críocha phointe (m) d'Airteagal 36(1) nó Airteagal 127.' Reference "Rialachán (AE) 2019/630 lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le cumhdach caillteanais íosta le haghaidh risíochtaí neamhthuillmheacha, CELEX:32019R0630/GA"
    Gewerbeimmobilien
    de
    commercial immovable property | commercial real estate | commercial real estate property | CRE | commercial property | CRE property
    en
    Definition "immovable property that is not a ""residential property"" 1 as defined in the CRR (Capital Requirements Regulation) for the purposes of the CRR and related acts" Reference "COM-Terminology Coordination, based on: European Banking Authority > Single Rulebook Q&A > Question 2014_1214 Recognition of real estate as commercial property (6.10.2019)"
    Comment 1residence which is occupied by the owner or the lessee of the residence, including the right to inhabit an apartment in housing cooperatives located in Sweden*In the Recommendation ESRB/2016/14 it is further specified that it means any income-producing real estate, either existing or under development, and excludes: (a) social housing; (b) property owned by end-users; (c) buy-to-let housing.
    bien immobilier commercial
    fr
  11. FINANCE|financial institutions and credit

    #686888

    IATE #3626830
    risíocht ar réadmhaoin a ghineann ioncam Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le ceanglais le haghaidh priacal creidmheasa, priacal um choigeartú luachála creidmheasa, priacal oibriúcháin, priacal margaidh agus an t-íosráta aschuir, CELEX:52021PC0664/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    risíocht IPRE Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le ceanglais le haghaidh priacal creidmheasa, priacal um choigeartú luachála creidmheasa, priacal oibriúcháin, priacal margaidh agus an t-íosráta aschuir, CELEX:52021PC0664/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Definition risíocht atá urraithe le maoin thráchtála nó chónaithe dhochorraithe amháin nó níos mó ina bhfuil comhlíonadh na n‑oibleagáidí creidmheasa a bhaineann leis an risíocht ag brath go hábhartha ar an sreabhadh airgid arna nginiúint ag na maoine dochorraithe sin a urraíonn an risíocht sin, seachas ar chumas an oibleagáideora na hoibleagáidí creidmheasa a chomhlíonadh ó fhoinsí eile Reference "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le ceanglais le haghaidh priacal creidmheasa, priacal um choigeartú luachála creidmheasa, priacal oibriúcháin, priacal margaidh agus an t-íosráta aschuir, CELEX:52021PC0664/GA"
    income producing real estate exposure | IPRE exposure
    en
    Definition exposure secured by one or more residential properties or commercial immovable properties where the fulfilment of the credit obligations related to the exposure materially depends on the cash flows generated by those immovable properties securing that exposure, rather than on the capacity of the obligor to fulfil the credit obligations from other sources, the primary source of such cash flows being lease or rental payments, or proceeds from the sale of the residential property or commercial immovable property Reference "Regulation (EU) 2024/1623 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor"
    exposition sur immobilier générateur de revenus | exposition IPRE
    fr
    Definition exposition garantie par un ou plusieurs biens immobiliers résidentiels ou commerciaux lorsque le respect des obligations de crédit liées à l’exposition dépend significativement des flux de trésorerie générés par ces biens immobiliers garantissant cette exposition, plutôt que de la capacité du débiteur à remplir ses obligations de crédit à partir d’autres sources; les paiements de loyers dans le cadre de contrats de location ou de crédit-bail ou le produit de la vente du bien immobilier résidentiel ou du bien immobilier commercial concerné sont la source principale de ces flux de trésorerie Reference "Règlement (UE) 2024/1623 modifiant le règlement (UE) n° 575/2013 en ce qui concerne les exigences pour risque de crédit, risque d’ajustement de l’évaluation de crédit, risque opérationnel et risque de marché et le plancher de fonds propres"
  12. FINANCE

    #684912

    IATE #3577965
    eastát réadach a tháirgeann ioncam Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Iasachtú speisialaithe: “Eastát réadach a tháirgeann ioncam agus eastát réadach tráchtála ardluaineachta” (Cur chuige sliotánaithe) ...' Reference "Rialachán Cur Chun Feidhme (AE) 2021/637 lena leagtar síos caighdeáin theicniúla cur chun feidhme maidir le nochtaí poiblí ag institiúidí i dtaca leis an bhfaisnéis dá dtagraítear i dTeidil II agus III de Chuid a hOcht de Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 1423/2013 ón gCoimisiún, Rialachán Tarmligthe (AE) 2015/1555 ón gCoimisiún, Rialachán Cur Chun Feidhme (AE) 2016/200 ón gCoimisiún agus Rialachán Tarmligthe (AE) 2017/2295 ón gCoimisiún, CELEX:32021R0637/GA"
    eastát réadach lena dtáirgtear ioncam Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    income-producing real estate
    en
    Definition immovable property with income generated by its rents or profits from its sale Reference "Recommendation of the European Systemic Risk Board of 31 October 2016 on closing real estate data gaps "
  13. LAW

    #601014

    IATE #68493
    morgáiste ar réadmhaoin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tá faoiseamh morgáiste ar réadmhaoin chíosa mar chuid de do ghnó ar fáil tríd an gcóras cánach agus ba cheart duit teagmháil a dhéanamh le d’Oifig Cánach áitiúil ina leith.' Reference "Cáin agus Custaim na hÉireann > Faoiseamh Cánach ar Ús Morgáiste a Íoctar ar Iasacht i gcomhair Tí, http://www.revenue.ie/ga/tax/it/leaflets/tax-relief-source-mortgage-interest-relief.html [15.2.2015]"
    mortgage on real estate | mortgage on real property | mortgage on immovable property
    en
    hypothèque immobilière | hypothèque sur des biens réels
    fr
  17. LAW|civil law|ownership · TRADE|marketing|commercial transaction · SOCIAL QUESTIONS|construction and town planning|housing · BUSINESS AND COMPETITION|business classification|branch of activity

    #621534

    IATE #1176995
    gníomhaireacht eastáit réadaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Grundstücksmakler | Grundstückmakler
    de
    estate agency | real estate agency
    en
    Definition company or business that sells and rents out buildings and land for clients Reference "‘estate agency’. Oxford Dictionaries. Oxford University Press, http://www.oxforddictionaries.com/definition/english/estate-agency [12.8.2016]"
    Comment "See also: (real) estate agent, realtor, land agent [ IATE:1492793 ]"
    agence immobilière
    fr
  18. SOCIAL QUESTIONS|construction and town planning|housing · LAW|civil law|ownership · TRADE|marketing|commercial transaction · BUSINESS AND COMPETITION|business classification|branch of activity|real estate business

    #679901

    IATE #1492793
    gníomhaire eastáit Reference Foclóir Staidéir Ghnó
    ga
    Context 'seirbhísí ceantálaí, aturnae, gníomhaire eastáit nó gníomhaire eile, a bhaineann go díreach le soláthar earraí do-chorraithe a úsáidtear chun críocha gníomhaíochta de chuid Iarscríbhinn A;' Reference "An tAcht Airgeadais, 1983"
    estate agent | real estate agent | realtor | land agent
    en
    Definition person whose job involves selling and renting out buildings and land for clients Reference "‘estate agent’. Oxford Dictionaries. Oxford University Press, http://www.oxforddictionaries.com/definition/english/estate-agent [12.8.2016]"
    agent immobilier
    fr
    Definition personne physique ou morale ayant qualité de commerçant et jouant un rôle d'intermédiaire entre le vendeur et l'acquéreur, le bailleur et le locataire d'un bien immobilier ; marchand qui achète et qui revend des immeubles, des terrains Reference Gilli/de Lanversin:Lexique-Droit de l'urbanisme,Paris 1978 ; Le Docte,Dict.termes juridiques,Oyez,Brussels,1978
  20. ECONOMICS|economic conditions|economic cycle · SOCIAL QUESTIONS|construction and town planning|construction policy

    #603636

    IATE #386530
    boilgeog tithíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Immobilienblase | Häuserblase
    de
    Definition Spekulationsblase, bei der es auf einem regional und nutzungsspezifisch abgegrenzten Teilsegment des Immobilienmarktes zu einer deutlichen Überbewertung von Immobilien kommt, die sich durch einen dramatischen Preisverfall innerhalb kurzer Zeit normalisiert Reference "Wikipedia, s. v. ""Immobilienblase"", http://de.wikipedia.org/wiki/Immobilienblase (16.4.2013)"
    housing bubble | property bubble | real estate bubble
    en
    Definition run-up in housing prices fuelled by demand, speculation and the belief that recent history is an infallible forecast of the future Reference "Investopedia > Dictionary > Housing bubble, http://www.investopedia.com/terms/h/housing_bubble.asp#axzz25TymyaJe [8.10.2012]"
    Comment Housing bubbles usually start with an increase in demand (a shift to the right in the demand curve), in the face of limited supply which takes a relatively long period of time to replenish and increase. Speculators enter the market, believing that profits can be made through short-term buying and selling. This further drives demand. At some point, demand decreases (a shift to the left in the demand curve), or stagnates at the same time supply increases, resulting in a sharp drop in prices - and the bubble bursts.
    bulle immobilière
    fr
    Definition situation où les prix de l'immobilier augmentent fortement et atteignent des niveaux jugés, par une petite minorité de personnes lucides, comme globalement excessifs en comparaison avec la valeur réelle des actifs, et qui s'achève généralement par un éclatement de la bulle et une baisse rapide des prix. Reference "Journal Les Échos.fr/Vernimmen.net, Lexique financier, http://www.lesechos.fr/finance-marches/vernimmen/definition_bulle-financiere.html [4.10.2013]"