Gaois

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  1. FINANCE · BUSINESS AND COMPETITION|accounting

    #644171

    IATE #3519212
    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]"
    transaction de plein gré | transaction conclue dans des conditions de concurrence normales | transaction effectuée dans des conditions de concurrence normale
    fr