FINANCE · BUSINESS AND COMPETITION|accounting
- idirbheart ar neamhthuilleamaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Context 'Chun críocha an Airteagail seo, is ionann an margadhluach agus an méid measta ar a ndéanfaí an mhaoin a mhalartú dáta na luachála idir ceannaitheoir toilteanach agus díoltóir toilteanach in idirbheart ar neamhthuilleamaí.' 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"
- arm’s length transaction | arms-length
- en
- Definition transaction conducted on such terms and conditions as between a willing buyer and a willing seller who are unrelated and are acting independently of each other and pursuing their own best interests Reference "International Standard on Auditing 550 - Related parties, http://www.ifac.org/sites/default/files/downloads/a029-2010-iaasb-handbook-isa-550.pdf [03.07.2012]"