Sainmhíniú 1.buyer: a purchaser of a good, service or financial security. 2.customer: a buyer of a good or service from a business Tagairt Collins Dictionary of Business, 2nd Edition, 1995
Sainmhíniú party who receives electricity from a supply or distribution undertaking Tagairt COM-EN, based on:International Electrotechnical Commission > International Electrotechnical Vocabulary (Electropedia) > 691-01-04 – consumer/customer, http://www.electropedia.org/iev/iev.nsf/display?openform&ievref=691-01-04 [1.8.2011]
Nóta In most contexts a wholesale purchaser.Reference: E. Ruttley, World Energy Conference (WEC), Standard Terms of the Energy Economy
Sainmhíniú 1. partie qui reçoit de l'électricité d'un fournisseur2. personne physique ou morale à laquelle est fournie de l'énergie disponible Tagairt VEI 691-1-4; CME, Standard Terms of the Energy Economy
Sainmhíniú wholesale or final customer of electiricity or natural gas or a natural gas undertaking which purchases natural gas Tagairt Directive 2009/73/EC of the European Parliament and of the Council of 13 July 2009 concerning common rules for the internal market in natural gas and repealing Directive 2003/55/EC, CELEX:32009L0073 Directive 2009/72/EC of the European Parliament and of the Council of 13 July 2009 concerning common rules for the internal market in electricity and repealing Directive 2003/54/EC, CELEX:32009L0072
FINANCE|taxation|tax on consumption · FINANCE|taxation|tax on consumption|VAT
custaiméir Tagairt Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex
ga
Comhthéacs 'I gcás nach dtomhlaíonn an custaiméir dá dtagraítear i bhfo-alt (1)(b)(ii) na hearraí go léir, nó cuid de na hearraí, dá dtagraítear san fho-alt sin, ansin measfar, chun críocha an Achta seo, go ndearnadh na hearraí nár tomhlaíodh amhlaidh a sholáthar don chustaiméir sin agus gur úsáid agus gur thomhail an custaiméir sin iad...' Tagairt An tAcht Comhdhlúite Cánach Breisluacha, 2010, https://data.oireachtas.ie/ie/oireachtas/act/2010/31/gle/enacted/a3110i.pdf [11.11.2018]
Sainmhíniú person to whom goods are supplied Tagairt COM-SK based on: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
BUSINESS AND COMPETITION|management|management techniques · FINANCE
Sainmhíniú refers to due diligence activities that financial institutions and other regulated companies must perform to ascertain relevant information from their clients for the purpose of doing business with them Tagairt WIKIPEDIA, http://en.wikipedia.org/wiki/Know_your_customer [5.6.2013]
custaiméir gníomhach Tagairt Rialachán (AE) 2019/944 maidir le rialacha comhchoiteanna don mhargadh inmheánach don leictreachas agus lena leasaítear Treoir 2012/27/AE, CELEX:32019L0944/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex
Sainmhíniú final natural gas customer, or a group of jointly acting final natural gas customers, which consumes or stores renewable gas, produced within its premises located within confined boundaries or, where permitted by a Member State, within other premises, or which sells self-produced renewable gas using the natural gas system, or participates in energy efficiency schemes, provided that those activities do not constitute its primary commercial or professional activity Tagairt Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on common rules for the internal markets in renewable and natural gases and in hydrogen
Sainmhíniú Zahlungen von Kunden als Vorleistungen auf spätere Lieferungen oder Leistungen Tagairt International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
Sainmhíniú amounts received in advance from customers or clients on account of payment for goods to be delivered or services to be rendered Tagairt Internat.Account.Lex.,UEC-Group Accounts
Sainmhíniú versement fait par des clients avant livraison ou prestation de services par l'entreprise Tagairt Internat.Accounting Lex.,UEC-Comptes de groupe
Sainmhíniú heute meist EDV-mäßige Erstellung der Buchhaltung für Mandanten.Eingabe-Unterlagen sind die mit Kontierungshinweisen versehenen Belege oder entsprechende Listen Tagairt International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
Sainmhíniú the keeping of customer accounts which is mostly computerised nowadays.The basic input documents are coded vouchers or similarly coded lists Tagairt Internat.Account.Lex.,UEC-Group Accounts
Sainmhíniú aujourd'hui, généralement, établissement par ordinateur de la comptabilité des tiers. Les documents de base pour la saisie sont les pièces justificatives annotées des indications de comptabilisation ou des états correspondants Tagairt Internat.Accounting Lex.,UEC-Comptes de groupe
EDUCATION AND COMMUNICATIONS|communications · TRADE|marketing|preparation for market
gearán Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
Comhthéacs 'I gcás gearán faoi cháilíocht substainte gníomhaí a úsáidtear mar ábhar tosaigh i dtáirgí íocshláinte tréidliachta, déanfaidh na daoine dá dtagraítear in Airteagal 1(2) an gearán a athbhreithniú le monaróir bunaidh na substainte gníomhaí, de réir mar is infheidhme, chun a chinneadh an dtionscnófar aon ghníomhaíocht eile le custaiméirí eile a d’fhéadfadh an tsubstaint ghníomhach sin a bheith faighte acu, nó leis an údarás inniúil, nó leis an dá ghrúpa. Is é an páirtí iomchuí a dhéanfaidh an t-imscrúdú ar chúis an ghearáin a sheoladh agus a dhoiciméadú.' Tagairt Rialachán Cur Chun Feidhme (AE) 2021/1280 maidir le bearta i ndáil le dea-chleachtas dáileacháin do shubstaintí gníomhacha a úsáidtear mar ábhair thosaigh i dtáirgí íocshláinte tréidliachta i gcomhréir le Rialachán (AE) 2019/6 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32021R1280/GA
gearán custaiméara Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
Sainmhíniú qualifie une pratique étroitement liée aux attentes et aux exigences du client Tagairt Lettre du français des affaires,Nº 51,février 1998
FINANCE|financial institutions and credit · FINANCE|free movement of capital|free movement of capital|capital movement|recycling of capital|money laundering
Comhthéacs 'Mar thoradh ar an Treoir, beidh gá le faisnéis faoi úinéireacht thairbhiúil a bhaineann le heintitis chorparáideacha agus eintitis dhlíthiúla eile a choimeád i gclár lárnach i ngach Ballstát. Na Ballstáit sin ar mian leo déanamh amhlaidh féadfaidh siad clár poiblí a úsáid. Beidh rochtain ag údaráis inniúla agus aonaid faisnéise airgeadais ar úinéireacht thairbhiúil agus, faoi chuimsiú cur i gcrích dícheall cuí don chustaiméir, beidh an rochtain sin ag eintitis atá faoi oibleagáid.' Tagairt 'Ráiteas ar chúiseanna na Comhairle,' an Chomhairle Eorpach, https://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=CELEX:52015AG0008(02)&qid=1592819801125&from=GA [22.6.2020]
Comhthéacs '... i gcás dícheall cuí custaiméara, cóip de na doiciméid agus den fhaisnéis is gá chun na ceanglais maidir le dícheall cuí custaiméara a leagtar síos i gCaibidil II, lena n-áirítear, nuair a bheidh sé ar fáil, faisnéis a fuarthas trí mheán sainaithint leictreonach, seirbhísí ábhartha iontaobhais mar a leagtar amach i Rialachán (AE) Uimh. 910/2014 nó aon phróiseas sainaitheantais eile bíodh sé slán, cianda nó leictreonach arna rialú, arna aithint nó arna fhormheas nó ar ghlac na húdaráis ábhartha náisiúnta leis, ar feadh tréimhse 5 bliana tar éis chríoch na gaolmhaireachta gnó lena gcustaiméir nó tar éis dáta idirbhirt ócáidigh...' Tagairt Treoir (AE) 2018/843 lena leasaítear Treoir (AE) 2015/849 maidir le húsáid an chórais airgeadais chun sciúradh airgid nó maoiniú sceimhlitheoireachta a chosc, agus lena leasaítear Treoir 2009/138/CE agus Treoir 2013/36/AE, CELEX:32018L0843/GA
Comhthéacs 'Déanfaidh na Ballstáit a cheangal go gcuirfidh eintitis faoi oibleagáid bearta díchill chuí do chustaiméirí i bhfeidhm, ní hamháin maidir le gach custaiméir nua ach ag amanna iomchuí le custaiméirí atá ann cheana ar bhonn riosca-íogair, nó nuair a athróidh imthosca ábhartha custaiméara, nó nuair a bheidh aon dualgas dlíthiúil ar an eintiteas faoi oibleagáid le linn na bliana féilire ábhartha, go rachaidh na heintitis faoi oibleagáid sin i dteagmháil leis an gcustaiméir chun críche aon fhaisnéis ábhartha a bhaineann leis an úinéir tairbhiúil/na húinéirí tairbhiúla a athbhreithniú, nó má bhí an dualgas seo ar an eintiteas atá faoi oibleagáid faoi Threoir 2011/16/AE ón gComhairle.' Tagairt Treoir (AE) 2018/843 lena leasaítear Treoir (AE) 2015/849 maidir le húsáid an chórais airgeadais chun sciúradh airgid nó maoiniú sceimhlitheoireachta a chosc, agus lena leasaítear Treoir 2009/138/CE agus Treoir 2013/36/AE, CELEX:32018L0843/GA
Sainmhíniú Sorgfaltspflicht einer Bank in bezug auf die Meldung verdächtiger Kunden od. Transaktionen, insb. das Verbot anonymer Konten oder Kunden Tagairt Council-DE, vgl. RL 2005/60/EG Verhinderung der Nutzung des Finanzsystems zum Zwecke der Geldwäsche und der Terrorismusfinanzierung CELEX:32005L0060/DE
Nóta die Sorgfaltspflicht besteht NICHT gegenüber dem Kunden, sondern gegenüber dem Staat, den Strafverfolgungsbehörden usw.; DIV: RSZ 11/03/2004
Sainmhíniú set of measures to be taken by financial institutions or designated non-financial businesses and professions to acquire knowledge about their clients and prospective clients, verify their identity and monitor business relationships and transactions in order to prevent the firm from being used, intentionally or unintentionally, for criminal activities Tagairt Council-EN, based on:- Consultative Committee of Accountancy Bodies (CCAB) > News > CCAB Anti-Money Laundering Guidance for the Accountancy Sector 2018 > Anti-money laundering guidance (25.11.2021) ;- Core Principles for Effective Banking Supervision (25.11.2021), Basel Committee on Banking Supervision, Bank for International Settlements, September 2012.
Nóta 1) Customer due diligence and know your customer (KYC) are sometimes used interchangeably. When differentiated, KYC designates a process involving the verification of the customer’s identity (be it based on physical documentation or electronically), while customer due diligence (CDD) is a longer process which continues after the customer has been onboarded, and includes checks like sanctions and PEP screenings, to continuously assess the risk-level that a customer poses to a business.2) See also the Interpretative Note to Recommendation 10 (Customer Due Diligence).
Sainmhíniú mesures de vigilance que les institutions financières doivent prendre pour s'assurer de l'identité de leurs clients, identifier le bénéficiaire effectif, etc., en particulier dans le cadre de la lutte contre le blanchiment des capitaux et le financement du terrorisme Tagairt Conseil-FR, d'après: Groupe d'action financière sur le blanchiment de capitaux (GAFI) > Thèmes > Recommandations GAFI > Les quarante recommandations (21.12.2021) > Recommandation 5
Nóta En français, l'expression "vigilance à l'égard de la clientèle" (customer due diligence) s'appuie souvent sur un terme tel que "mesure", "obligation", "principe", "devoir", "exigence", etc. Voir aussi:- Groupe d'action financière (21.12.2021)
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