Gaois

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2 results

  1. FINANCE

    #638064

    IATE #2105009
    ionstraim chumaisc airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zusammengesetztes Finanzinstrument
    de
    compound financial instrument
    en
    Definition "non-derivative financial instrument with a liability and an equity component, both of which must be accounted for separately as financial liabilities, financial assets or equity instruments in accordance with IAS 32 [ IATE:787348 ]" Reference "COM-EN, based on: HM Revenue & Customs > Corporate Finance Manual (CFM) > CFM16185 - Accounting for financial instruments: IAS 32 and IAS 39: meaning of compound financial instrument, http://www.hmrc.gov.uk/manuals/cfmmanual/cfm16185.htm, [25.10.2013]"
    instrument financier composé
    fr
    Definition instrument émis par la société qui comprend à la fois une composante dette (option de conversion en action propres) et une composante capitaux propres Reference "Site du groupe AXA > publications du groupe AXA versions accessibles > Horizon hors-série > le journal du cercle des actionnaires d'octobre 2005, http://www.axa.com/axa/fr/2687/4.aspx [4.3.2014]"
  2. BUSINESS AND COMPETITION|accounting

    #644223

    IATE #3519326
    ionstraim chomhcheangailte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zusammengesetztes Finanzinstrument
    de
    Definition derivate und nicht derivative Bestandteile enthaltende, ein oder mehrere Verträge, die gleichzeitig bei dem einen Unternehmen zu einem finanziellen Vermögenswert und bei dem anderen Unternehmen zu einer finanziellen Verbindlichkeit oder einem Eigenkapitalinstrument führen Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 32.11 - Finanzinstrument, CELEX:32008R1126/DE"
    combined instrument
    en
    Definition also called hybrid instrument - an investment that blends characteristics of both equity and debt markets (stocks and bonds) Reference "Scribd. Hybrid Financial Instruments, https://www.scribd.com/doc/201917946/hybrid-financial-instrument [12.4.2017]"
    instrument combiné
    fr