Definition von einem Emittenten von Aktien oder Schuldtiteln veröffentlichtes Dokument über die ersten sechs Monate des Geschäftsjahres, das so schnell wie möglich nach Ende des jeweiligen Berichtszeitraums, spätestens aber drei Monate danach veröffentlicht wird Reference "Council-DE in Anlehnung an- Council-EN- Richtlinie 2004/109/EG zur Harmonisierung der Transparenzanforderungen in Bezug auf Informationen über Emittenten, deren Wertpapiere zum Handel auf einem geregelten Markt zugelassen sind, Artikel 5"
Comment Der Bericht umfasst - einen verkürzten Abschluss, - einen Zwischenlagebericht sowie - Erklärungen, in denen die verantwortlichen Personen versichern, dass der verkürzte Abschluss nach bestem Wissen ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögenswerte und Verbindlichkeiten sowie der Finanz- und der Ertragslage des Emittenten darstellt.
Definition document published by an issuer of shares or debt securities which covers the first six months of a financial year and is published as soon as possible after the end of the relevant period but at the latest three months thereafter Reference "Council-EN based on Directive 2004/109/EC on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market (transparency directive), Article 5"
Comment The report comprises - a condensed set of financial statements; - an interim management report; and - statements made by the persons responsible to the effect that, to the best of their knowledge, the condensed set of financial statements give a true and fair view of the assets, liabilities, financial position and profit or loss of the issuer
Definition document publié par un émetteur d’actions ou de titres de créance couvrant les six premiers mois de chaque exercice et publié le plus tôt possible après la fin de la période couverte et au plus tard trois mois après que celle-ci a pris fin Reference "Conseil-FR, d'après la directive 2004/109/CE sur l'harmonisation des obligations de transparence concernant l'information sur les émetteurs dont les valeurs mobilières sont admises à la négociation sur un marché réglementé (directive transparence), article 5"
ENVIRONMENT|deterioration of the environment|nuisance|pollutant|atmospheric pollutant|greenhouse gas · ENERGY|oil industry|petrochemicals|petroleum product|motor fuel|aviation fuel
cainníocht bhliantúil iomlán gan rólíonadh na n‑umar breosla Reference "Togra le haghaidh Rialachán maidir le cothrom iomaíochta a áirithiú le haghaidh aeriompar inbhuanaithe, CELEX:52021PC0561/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
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Definition méid na gcainníochtaí bliantúla nár forlíonadh na humair leo ag oibreoir aerárthaí ag gach aerfort de chuid an Aontais le linn tréimhse tuairiscithe Reference "Togra le haghaidh Rialachán maidir le cothrom iomaíochta a áirithiú le haghaidh aeriompar inbhuanaithe, CELEX:52021PC0561/GA"
Definition sum of the yearly non-tanked quantities by an aircraft operator at all Union airports over the course of a reporting period Reference "Regulation (EU) 2023/2405 on ensuring a level playing field for sustainable air transport (ReFuelEU Aviation)"
FINANCE|free movement of capital|financial market|securities|bond · FINANCE|financing and investment|investment|investment policy · ECONOMICS|economic policy|economic policy|development policy|sustainable development
Context 'Ní cheanglófar an t-athbhreithniú iareisiúna sin i gcás, le linn na tréimhse a chumhdaítear leis an tuarascáil leithdháilte, nach ndearnadh aon athrú ar leithdháileadh ar an bpunann sócmhainní agus nár athraíodh aon sócmhainn sa phunann ná ní raibh aon sócmhainn faoi réir athrú ar leithdháileadh, i gcomparáid leis an tréimhse a cumhdaíodh sa tuarascáil leithdháilte roimhe sin.' Reference "Rialachán (AE) 2023/2631 maidir le Bannaí Glasa Eorpacha agus nochtaí roghnacha le haghaidh bannaí a mhargaítear mar bhannaí atá inbhuanaithe ó thaobh an chomhshaoil de agus le haghaidh bannaí atá nasctha le hinbhuanaitheacht, CELEX:32023R2631/GA"
Context 'Ba cheart don athbhreithneoir seachtrach sin díriú go háirithe ar shócmhainní nár áiríodh sa tuarascáil leithdháilte bhliantúil roimhe sin.' Reference "Rialachán (AE) 2023/2631 maidir le Bannaí Glasa Eorpacha agus nochtaí roghnacha le haghaidh bannaí a mhargaítear mar bhannaí atá inbhuanaithe ó thaobh an chomhshaoil de agus le haghaidh bannaí atá nasctha le hinbhuanaitheacht, CELEX:32023R2631/GA"
Context '... tarraingeoidh eisitheoirí Bannaí Glasa Eorpacha suas tuarascáil ar leithdháileadh Bannaí Glasa Eorpacha ag baint úsáid as an teimpléad a leagtar amach in Iarscríbhinn II, lena léirítear go bhfuil fáltais an Bhanna Ghlais Eorpaigh, óna dháta eisiúna go dtí deireadh na tréimhse dá dtagraítear sa tuarascáil, leithdháilte i gcomhréir le hAirteagal 4 go hAirteagal 8.' Reference "Rialachán (AE) 2023/2631 maidir le Bannaí Glasa Eorpacha agus nochtaí roghnacha le haghaidh bannaí a mhargaítear mar bhannaí atá inbhuanaithe ó thaobh an chomhshaoil de agus le haghaidh bannaí atá nasctha le hinbhuanaitheacht, CELEX:32023R2631/GA"
tuarascáil leithdháilte bhliantúil maidir le Bannaí Glasa Eorpacha Reference "Rialachán (AE) 2023/2631 maidir le Bannaí Glasa Eorpacha agus nochtaí roghnacha le haghaidh bannaí a mhargaítear mar bhannaí atá inbhuanaithe ó thaobh an chomhshaoil de agus le haghaidh bannaí atá nasctha le hinbhuanaitheacht, CELEX:32023R2631/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
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tuarascáil leithdháilte maidir le Bannaí Glasa Eorpacha Reference "Rialachán (AE) 2023/2631 maidir le Bannaí Glasa Eorpacha agus nochtaí roghnacha le haghaidh bannaí a mhargaítear mar bhannaí atá inbhuanaithe ó thaobh an chomhshaoil de agus le haghaidh bannaí atá nasctha le hinbhuanaitheacht, CELEX:32023R2631/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
Definition "document drawn up by the issuer of European green bonds every year until the full allocation of the proceeds of the bond concerned, demonstrating that the proceeds have been allocated in accordance with the European green bonds standard" Reference "COM-EN and COM-Terminology Coordination, based on: Proposal for a Regulation on European green bonds, COM/2021/391 final"
Definition "document établi par l'émetteur d'obligations vertes européennes, chaque année et jusqu’à l’affectation de l’intégralité du produit de ces obligations, démontrant que ce produit a été affecté conformément aux dispositions du règlement sur les obligations vertes européennes (voir norme des obligations vertes européenne)" Reference "COM-FR, d'après: Proposition de RÈGLEMENT DU PARLEMENT EUROPÉEN ET DU CONSEIL sur les obligations vertes européennes"
TRADE|marketing|preparation for market · ENVIRONMENT
Definition Prüfung der gesamten Rechnungslegung des Geschäftsjahres und des betreffenden Jahresabschlußes Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
Definition an audit covering a period of a year and including the verification of the accounts for that financial year Reference Internat.Account.Lex.,UEC-Group Accounts
Definition contrôle des comptes s'étendant à l'ensemble des écritures d'un exercice et incluant la clôture de cet exercice Reference Internat.Accounting Lex.,UEC-Comptes de groupe
ENVIRONMENT|deterioration of the environment|nuisance|pollutant|atmospheric pollutant|greenhouse gas · ENERGY|oil industry|petrochemicals|petroleum product|motor fuel|aviation fuel
breosla eitlíochta bliantúil atá de dhíth Reference "Togra le haghaidh Rialachán maidir le cothrom iomaíochta a áirithiú le haghaidh aeriompar inbhuanaithe, CELEX:52021PC0561/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
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Definition an méid breosla eitlíochta is gá chun iomlán na n‑eitiltí aeriompair tráchtála a oibríonn oibreoir aerárthaí a oibriú, a imíonn as aerfort áirithe de chuid an Aontais, le linn tréimhse tuairiscithe Reference "Togra le haghaidh Rialachán maidir le cothrom iomaíochta a áirithiú le haghaidh aeriompar inbhuanaithe, CELEX:52021PC0561/GA"
Definition amount of aviation fuel referred to as ‘trip fuel’ and ‘taxi fuel’ in Annex IV to Commission Regulation (EU) No 965/2012 that is necessary to operate all the flights covered by this Regulation operated by an aircraft operator, departing from a given Union airport, over the course of a reporting period Reference "Regulation (EU) 2023/2405 on ensuring a level playing field for sustainable air transport (ReFuelEU Aviation)"
ENVIRONMENT|deterioration of the environment|nuisance|pollutant|atmospheric pollutant|greenhouse gas · ENERGY|oil industry|petrochemicals|petroleum product|motor fuel|aviation fuel
Definition an difríocht idir an breosla eitlíochta bliantúil is gá agus an breosla arna chur ar bord ag oibreoir aerárthaí roimh eitiltí a imíonn as aerfort áirithe de chuid an Aontais, le linn tréimhse tuairiscithe Reference "Togra le haghaidh Rialachán maidir le cothrom iomaíochta a áirithiú le haghaidh aeriompar inbhuanaithe, CELEX:52021PC0561/GA"
Definition in einem Berichtszeitraum festzustellende Differenz zwischen dem Jahresbedarf an Flugkraftstoff und dem von einem Luftfahrzeugbetreiber vor dem Abflug von einem bestimmten Flughafen der Union tatsächlich vertankten Kraftstoff Reference "Vorschlag für eine VERORDNUNG DES EUROPÄISCHEN PARLAMENTS UND DES RATES zur Gewährleistung gleicher Wettbewerbsbedingungen für einen nachhaltigen Luftverkehr"
Definition difference between the yearly aviation fuel required and the actual fuel uplifted by an aircraft operator prior to flights departing from a given Union airport, over the course of a reporting period Reference "Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on ensuring a level playing field for sustainable air transport"
Definition différence entre la quantité annuelle de carburant d’aviation requise et la quantité de carburant réellement embarquée par un exploitant d’aéronef avant les vols au départ d’un aéroport de l’Union donné, au cours d’une période de déclaration Reference "Proposition de règlement du Parlement européen et du Conseil relatif à l’instauration d'une égalité des conditions de concurrence pour un secteur du transport aérien durable"