Gaois

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  1. BUSINESS AND COMPETITION|accounting|accounting

    #684722

    IATE #3575743
    raon feidhme rialála an chomhdhlúthaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Dliteanais i leith eintiteas a áirítear i ráitis airgeadais chomhdhlúite an mháthaireintitis deiridh (seachas raon feidhme rialála an chomhdhlúthaithe).' Reference "Rialachán Cur Chun Feidhme (AE) 2022/365 lena leasaítear Rialachán Cur Chun Feidhme (AE) 2018/1624 lena leagtar síos caighdeáin theicniúla cur chun feidhme maidir le nósanna imeachta agus foirmeacha agus teimpléid chaighdeánacha le haghaidh soláthar faisnéise chun críocha pleananna réitigh le haghaidh institiúidí creidmheasa agus gnólachtaí infheistíochta de bhun Threoir 2014/59/AE ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32022R0365/GA"
    regulatory scope of consolidation
    en
    Definition all entities included in the debtor's scope of consolidation for regulatory purposes Reference "COM-FI, based on EBA, ""Single Rulebook Q&A"", 'accounting scope of consolidation', http://www.eba.europa.eu/single-rule-book-qa/-/qna/view/publicId/2014_1012[13.2.2018]"