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  1. BUSINESS AND COMPETITION|accounting · FINANCE|free movement of capital

    #591794

    IATE #3573064
    réamhchonradh i malairt eachtrach Reference Rialachán (AE) 2016/1011 maidir le hinnéacsanna a úsáidtear mar thagarmharcanna in ionstraimí airgeadais agus i gconarthaí airgeadais nó chun feidhmíocht cistí infheistíochta a thomhas agus lena leasaítear Treoir 2008/48/CE agus Treoir 2014/17/AE agus Rialachán (AE) Uimh. 596/2014, CELEX:32016R1011/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    réamhchonradh malairte eachtraí Reference Comhairle-GA bunaithe ar [ IATE:856230 ]
    ga
    Devisentermingeschäft | Devisenforward
    de
    Definition vertragliche Vereinbarung, um eine Währung gegen eine andere Währung zu einem bestimmten und vorher vereinbarten Termin und Kurs zu liefern Reference GeVestor > Devisentermingeschäft, http://www.gevestor.de/details/devisentermingeschaft-definition-und-bedeutung-in-der-wirtschaft-656552.html (12.7.2017)
    Comment im Ggs. zum DevisenterminKONTRAKT IATE:798992 müssen die Verpflichtungen aus dem Devisentermingeschäft erfüllt werden, d.h. der Vertrag selbst ist nicht handelbar
    forward foreign exchange contract | foreign exchange forward contract | FRA | forward exchange agreement | forward foreign-exchange contract | FXA | forward-rate agreement | forward exchange rate agreement | forward exchange contract | forward rate agreement | forward exchange-rate agreement
    en
    Definition agreement between two parties to exchange specified amounts of two designated currencies at a specific time in the future Reference Council-EN based on 1. 'forward exchange contract', Investopedia, http://www.investopedia.com/terms/f/forward-exchange-contract.asp [28.9.2017] 2. NASDAQ > Investing > How To Invest > Financial Glossary > F > Forward foreign exchange contract, http://www.nasdaq.com/investing/glossary/f/forward-foreign-exchange-contract [2.2.2018]
    Comment For the transaction conducted under such a contract, see IATE:127109 These contracts always take place on a date after the date that the spot contract settles and are used to protect the buyer from fluctuations in currency prices. Reference: 'forward exchange contract', Investopedia, http://www.investopedia.com/terms/f/forward-exchange-contract.asp [28.9.2017]
    forward de change | contrat de change à terme
    fr
    Definition garantie de change dans laquelle, à la date de règlement, les deux parties comparent le cours du change au comptant et les cours du change à terme et règlent entre elles le différentiel de change Reference COM-FR, d'après «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8
    Comment Concernant l'opération menée dans le cadre d'un tel contrat, voir: IATE:127109<; les contrats à terme de gré à gré figure également: le contrat de garantie de taux (i.e. taux d'intérêts): IATE:846328 (15.7.2019) À distinguer des contrats à terme de change [IATE:798992] qui sont des contrats futures, ce qui implique qu'ils sont standardisés ou négociés sur des marchés organisés.