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15 results

  1. LAW|civil law|ownership

    #604968

    IATE #769340
    fáil Reference "Conradh ag bunú an Chomhphobail Eorpaigh do Fhuinneamh Adamhach (leagan comhdhlúite 2016) (4.10.2021)"
    ga
    Context 'sa Phrótacal maidir le maoin a fháil sa Danmhairg' Reference "Conradh Liospóin"
    éadáil Reference "Faomhadh an téarma seo mar chuid de Thionscadal Lex Rialachán (CE) Uimh. 767/2008 maidir leis an gCóras Faisnéise Víosaí (VIS) agus maidir le sonraí ar víosaí gearrfhanachta a mhalartú idir Bhallstáit (Rialachán VIS)"
    ga
    Erwerb
    de
    Definition Begründung einer Rechtsinhaberschaft, beruhend entweder auf Veräußerung oder Gesamtrechtsnachfolge oder auf Aneignung, Ersitzung, Erwerb durch den Finder usw. Reference Deutsches Rechtslexikon
    Comment DIV: RSZ 5.9.05
    acquisition
    en
    Definition act of procuring property Reference Greenberg, D. (ed.), Jowitt's Dictionary of English Law, Third Edition, Sweet & Maxwell and Thomson Reuters, London, 2010
    acquisition
    fr
    Definition fait générique de devenir propriétaire, plus spécifiquement, opération (legs, achat) par laquelle on devient propriétaire Reference Conseil-FR, d'après G. Cornu, Vocabulaire juridique, 2002
  2. POLITICS|executive power and public service|administrative law · INTERNATIONAL RELATIONS|international affairs|international agreement · INTERNATIONAL RELATIONS|defence

    #603161

    IATE #287101
    Comhaontú Fála agus Tras-Sheirbhísithe Reference Comhairle-GA bunaithe ar fhasach as Riar na hOibre (Dáil Éireann/Seanad Éireann)
    ga
    comhaontú maidir le héadáil agus soláthar frithpháirteach seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ACSA Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen über Beschaffungen und gegenseitige Dienstleistungen
    de
    Definition bilaterales Abkommen zwischen zwei Ländern oder einem Land und einer internationalen Organisation zur Erleichterung der gegenseitigen logistischen Unterstützung Reference Council-DE
    Comment z.B. betreffend Lebensmittel, Wasser, Unterkunft, medizinische Versorgung o.Ä.
    acquisition and cross-servicing agreement | acquisition and cross-services agreement | ACSA | Acquisition and Cross Services Agreement
    en
    Definition bilateral agreement between two countries, or a country and an international organisation, enabling either side to buy/sell or transfer logistics support, supplies and services from or to the other Reference "Council-EN based on US Office of the Under Secretary of Defense for Acquisition, Technology and Logistics > international cooperation > policy > ACSA, http://www.acq.osd.mil/ic/ACSA.html [15.9.2015]"
    Comment Enables the 2 countries to supply each other with defence-related goods and services, including weapons parts.
    accord d'acquisition et de soutien logistique | accord sur l'acquisition et le soutien mutuel | accord sur l'acquisition et le soutien logistique mutuel | accord sur l'acquisition et le soutien logistique | accord relatif aux acquisitions et aux prestations mutuelles de services | accord relatif au soutien logistique mutuel | ACSA
    fr
    Definition accord bilatéral entre pays ou organisations internationales facilitant l'échange et le transfert des biens et services liés à la défense (armes et munitions, pièces détachées…) Reference Conseil-FR
    Comment On rencontre en français de nombreuses variantes du terme, mais c'est toujours l'abréviation anglaise ACSA qui est utilisée.
  4. FINANCE|insurance · BUSINESS AND COMPETITION|accounting

    #644290

    IATE #3519465
    costais éadála iarchurtha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déantar athbhreithniú ar chostais éadála iarchurtha ag deireadh gach tréimhse tuairiscithe agus díscríobhtar iad nuair a bhreithnítear nach bhfuil siad inghnóthaithe níos mó ó chorrlaigh ionchais sa todhchaí.' Reference "'Vhi um Chúram Sláinte Tuarascáil Bhliantúil & Cuntais 2010,' VHI Healthcare, https://www.vhi.ie/annual-reports/irish/annual_report_2010.pdf [31.5.2016]"
    costais fála iarchurtha Reference "Tuarascáil Bhliantúil agus Cuntais 2013 Vhi Um Chúram Sláinte"
    ga
    Context 'Déantar athbhreithniú ar chostais fála iarchurtha ag deireadh gach tréimhse tuairiscithe agus díscríobhtar iad nuair a bhreithnítear nach bhfuil siad inghnóthaithe níos mó ó chorrlaigh ionchais sa todhchaí Reference "Tuarascáil Bhliantúil agus Cuntais 2013 Vhi Um Chúram Sláinte"
    abgegrenzte Abschlusskosten
    de
    deferred acquisition costs | DAC
    en
    Definition deferring the sales costs that are associated with acquiring a new customer over the term of the insurance contract Reference "'deferred acquisition costs', WIKEPEDIA, https://en.wikipedia.org/wiki/Deferred_Acquisition_Costs [17.03.2016]"
    Comment "See also: acquisition costs (broader) [ IATE:1239608 ]"
    frais d'acquisition différés | coûts d'acquisition différés | frais d'acquisition reportés | coûts d'acquisistion reportés
    fr
    Definition amortissement des coûts d'acquisition d'un contrat d'assurance sur la durée de vie de ce contrat Reference "COM-FR, d'après: - Site de Trader-Finance.fr > Lexique Finance > entrée: Coûts d'acquisition différés, http://www.trader-finance.fr/lexique-finance/definition-lettre-C/Couts-d-acquisition-differes.html [5.1.2016] - Site Les Echos.fr > Lexique financier > entrée: Differed Acquisition Costs, http://www.lesechos.fr/finance-marches/vernimmen/definition_differed-acquisition-costs.html [5.1.2016] - Dictionnaire de la comptabilité et de la gestion financière, entrée: ""deffered cost"", L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]"
    Comment "Voir également coûts d'acquisition [ IATE:1239608 ]"
  5. BUSINESS AND COMPETITION|accounting

    #577109

    IATE #3520463
    costais iarchurtha éadála ar pholasaí árachais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    abgegrenzte Vertragsabschlusskosten
    de
    Definition Ausgaben zur Erlangung eines Vertrags bzw. Abschluss einer Police, die im Jahr der Zahlung aktiviert und in der/den folgenden Periode/n in den Aufwand gebucht werden Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    deferred policy acquisition costs
    en
  6. BUSINESS AND COMPETITION|accounting

    #576201

    IATE #3519403
    costas éadála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cost of an acquisition
    en
    Definition The amount of cash or cash equivalents paid or the fair value, at the date of exchange, of the other purchase consideration given by the acquirer in exchange for control over the net assets of the other enterprise, plus any costs directly attributable to the acquisition. Reference IASCF, Key term list
  7. ECONOMICS|economic structure · FINANCE|financing and investment · BUSINESS AND COMPETITION|business organisation|business activity

    #634328

    IATE #1683589
    cumaisc agus éadálacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cumaisc agus fálacha Reference "Comhairle-GA, bunaithe ar 'diúscairtí agus fálacha' in An tAcht um Cháin Ghnóchan Caipitiúil, 1975"
    ga
    Fusionen und Unternehmenskäufe | Verschmelzungen und Unternehmenskäufe
    de
    M&A | M & | A | mergers and acquisitions
    en
    Definition consolidation of companies Reference "Investopedia > mergers and acquisitions, http://www.investopedia.com/terms/m/mergersandacquisitions.asp (27.7.2009)"
    Comment A merger is a combination of two companies to form a new company, while an acquisition is the purchase of one company by another in which no new company is formed.
    fusions et acquisitions | Fusac
    fr
    Definition ensemble des opérations de fusions et acquisitions intervenant dans le cadre de rapprochements d'entreprises Reference Le Journal Des Finances,Le lexique du Trader,1997
  8. BUSINESS AND COMPETITION|accounting

    #644150

    IATE #3519158
    dáta fála Reference "An tAcht Airgeadais 2010"
    ga
    Context 'is é margadhluach na hionstraime dáta na fála an costas fála sin' Reference "An tAcht Airgeadais 2010"
    dáta éadála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erwerbszeitpunkt
    de
    Definition Zeitpunkt, an dem der Erwerber die Beherrschung über das erworbene Unternehmen erhält Reference "Verordnung (EG) Nr. 495/2009 (IFRS 3), IFRS 3.A, CELEX:32009R0495/DE"
    acquisition date | date of acquisition
    en
    Definition date on which control of the net assets and operations of the acquirer is effectively transferred to the acquirer Reference IASCF, Key term list
    date d’acquisition
    fr
  9. BUSINESS AND COMPETITION|competition · BUSINESS AND COMPETITION|competition|competition law|merger control

    #662682

    IATE #3588011
    fáil díothúcháin Reference Comhairle-GA
    ga
    díoth-éadáil Reference "Bunaithe ar mhíreanna éagsúla as www.téarma.ie - téarmaí gnó"
    ga
    killer acquisition | zombie acquisition | suicide acquisition
    en
    Definition operation whereby a dominant or incumbent firm acquires a start-up or potential competitor with the ultimate purpose (or effect) of eliminating future or potential competition Reference "COM-FR based on Clifford Chance > Briefings > The ACCC sets pulses racing on Killer Acquisitions (3 December 2019) (24.1.2020)"
    acquisition prédatrice
    fr
    Definition rachat de petites entreprises (startups) par de grandes entreprises qui cherchent ainsi à récupérer leurs innovations et leur expertise et à éliminer des rivaux potentiels Reference "COM-FR d’après le rapport d’information sur le droit européen de la concurrence face aux enjeux de la mondialisation, Commission des affaires européennes de l’Assemblée nationale (6.12.2019) (24.1.2020)"
    Comment Ces acquisitions se déroulent en dehors du contrôle du droit européen de la concurrence en raison de la faiblesse du chiffre d’affaires des entreprises acquises.
  10. BUSINESS AND COMPETITION|accounting

    #644669

    IATE #3520220
    éadáil droim ar ais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    umgekehrter Unternehmenserwerb
    de
    Definition Transaktion, bei der der Erwerber das Unternehmen ist, dessen Eigenkapitalanteile erworben wurden und das emittierende Unternehmen das erworbene Unternehmen ist Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 495/2009 (IFRS 3), vgl. IFRS 3.B16 und IFRS 3.B19, CELEX:32009R0495/DE"
    reverse acquisition
    en
    Definition acquisition when an enterprise obtains ownership of the shares of another enterprise but as part of the exchange transaction issues enough voting shares, as consideration, such that control of the combined enterprise passes to the owners of the enterprise whose shares have been acquired Reference "IFRS 3 - Reverse acquisitions explained | Grant Thornton insights"
  11. SCIENCE|natural and applied sciences|physical sciences|chemistry|analytical chemistry

    #664788

    IATE #3592809
    éadáil neamhspleách ar shonraí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Nuair a dhéantar cinneadh mais-speictriméadrach trí bhloghadh tar éis máthair-ian a roghnú, déantar máthair-ian a roghnú de réir taifeach aonaid maise nó níos fearr. Is éard a bheidh sa mháthair-ian a roghnófar an t-ian móilíneach, aduchtanna saintréitheacha den ian móilíneach, mac-iain shaintréitheacha nó ceann dá n-iain iseatóip. I gcás ina ngabhann ionú maisroghnúcháin níos mó ná aon Dalton amháin le máthair-iain a roghnú (e.g. i gcás Éadáil Neamhspleách ar Shonraí) meastar gur anailís dheimhnitheach lánscanta í an teicníc.' Reference "Rialachán Cur Chun Feidhme (AE) 2021/808 maidir le modhanna anailíse a fheidhmiú i leith iarmhair substaintí atá gníomhach ó thaobh na cógaseolaíochta de agus a úsáidtear i mbia-ainmhithe agus maidir torthaí a léirmhíniú agus maidir leis na modhanna atá le húsáid le haghaidh samplála agus lena n-aisghairtear Cinneadh 2002/657/CE agus Cinneadh 98/179/CE, CELEX:32021R0808/GA"
    data-independent acquisition | DIA
    en
    Definition "method of identification and/or quantification due to the continuous collection of fragment-ion spectra over a preselected precursor m/z range" Reference "COM-Terminology Coordination, based on: Heaven MR, Funk AJ, Cobbs AL, et al., 'Systematic evaluation of data-independent acquisition for sensitive and reproducible proteomics-a prototype design for a single injection assay' (12.2.2021), Journal of Mass Spectrometry, 2016;51(1):1-11. doi:10.1002/jms.3716"
    Comment Multiple variations of the DIA approach have been applied; for a review see Tate et al.[17] For instance, in the MSE method,[12] high and low collision energy is used to fragment all precursors simultaneously from 400–1200 m/z. Whereas, in the sequential windowed acquisition of all theoretical fragment-ions (SWATH)[13] procedure, 26 m/z windows are stepped through every ~3 seconds covering the 400–1200 m/z precursor range in a single analysis. Other methods such as precursor acquisition independent from ion count (PAcIFIC)[14] use isolation windows as small as 2.5 m/z that provide ideal sensitivity and specificity, but require many analyses to assay the 400–1400 precursor m/z range (e.g., in each sample injection a 15 m/z precursor range is analyzed). Although these extreme differences in isolation windows sizes have been applied from 2.5 to 800 m/z in the PAcIFIC and MSE methods, respectively, systematic evaluation of this important parameter in various DIA methods and the precursor m/z ranges analyzed have not been reported.
  15. FINANCE|financial institutions and credit · FINANCE|insurance

    #623378

    IATE #1239608
    costais fála Reference "An tAcht Airegeadais 2010"
    ga
    Context 'I gcás gur faoi threoir costas fála nó faoi threoir fáltas diúscartha ionstraime lena mbaineann fomhír (i) d’fho-alt (2)(a)aríomhtar brabús nó caillteanas ar chonradh todhchaíochtaí, go díreach nó go neamhdhíreach, ansin—' Reference "An tAcht Airegeadais 2010"
    speansas éadála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Anschaffungsnebenkosten | Abschlusskosten
    de
    Definition Aufwendungen, die neben dem Kaufpreis beim Erwerb eines Wirtschaftsgutes anfallen Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    acquisition expenses | expenses of acquisition | acquisition costs | costs of acquisition
    en
    Definition outlays incurred in addition to the purchase price in connection with the acquisition of assets Reference International Accounting Lexicon, UEC-Group Accounts
    Comment "See also:- deferred acquisition costs [ IATE:3519465 ] "
    coûts d'acquisition | frais d'acquisition
    fr
    Definition coûts engagés pour l'acquisition d'activités d'assurance nouvelles ou renouvelées Reference COM-FR, d'après:Dictionnaire de la comptabilité et de la gestion financière, L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]
    Comment "Il s'agit, par exemple, de commissions, de frais médicaux et de certains coûts de souscription et d'établissement des contrats.Dictionnaire de la comptabilité et de la gestion financière, L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]Voir également coûts d'acquisition différés [ IATE:3519465 ]"