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12 results

  1. BUSINESS AND COMPETITION|accounting

    #644764

    IATE #3520430
    dílsigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    vest
    en
    Definition become an entitlement Reference "Commission Regulation (EC) No 1261/2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2 CELEX:32008R1261/EN"
    Comment Under a share-based payment arrangement, a counterparty’s right to receive cash, other assets or equity instruments of the entity vests when the counterparty’s entitlement is no longer conditional on the satisfaction of any vesting conditions.
  3. BUSINESS AND COMPETITION|accounting

    #644766

    IATE #3520432
    coinníollacha dílsithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Unverfallbarkeitsbedingungen
    de
    Definition Bedingungen, die bestimmen, ob das Unternehmen die Leistungen erhält, durch welche die Gegenpartei den Rechtsanspruch erwirbt, im Rahmen einer anteilsbasierten Vergütungsvereinbarung flüssige Mittel, andere Vermögenswerte oder Eigenkapitalinstrumente des Unternehmens zu erhalten, wobei es sich bei diesen Bedingungen entweder um Dienstbedingungen oder um Leistungsbedingungen handelt Reference "Verordnung (EU) Nr. 2015/28 (IFRS 2, 3 und 8...), IFRS 2.A, CELEX:32015R0028/DE"
    vesting conditions
    en
    conditions d’acquisition
    fr
  4. FINANCE|free movement of capital|financial market · FINANCE|financial institutions and credit|financial services

    #664028

    IATE #3590981
    DLT dílsithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tabharfaidh eisitheoirí comharthaí sócmhainn‑tagartha fógra don údarás inniúil ina mBallstát baile maidir le haon athrú atá beartaithe a dhéanamh ar shamhail ghnó an eisitheora ar dócha go mbeidh tionchar suntasach aige ar chinneadh ceannaigh aon sealbhóra iarbhír nó aon sealbhóra ionchasaigh de comharthaí sócmhainn‑tagartha, a tharlaíonn tar éis an údaraithe a luaitear in Airteagal 19. Áirítear leis na hathruithe den sórt sin, i measc nithe eile, aon mhodhnuithe ábhartha ar na nithe seo a leanas:... feidhmiú DLT dílsithe an eisitheora, mar a ndéantar na comharthaí sócmhainn‑tagartha a eisiúint, a aistriú agus a stóráil ar DLT den sórt sin...' Reference "Togra le haghaidh Rialachán maidir le Margaí i gcriptea-shócmhainní, agus lena leasaítear Treoir (AE) 2019/1937, CELEX:52020PC0593/GA"
    DLT dílseánaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'TLU a bhfuil córas socraíochta urrús DLT á oibriú aige, nó MTF DLT i gcás ina bhfuil cead acu na hidirbhearta a shocrú in urrúis inaistrithe DLT iad féin, ba cheart dóibh na rialacha maidir le feidhmiú an DLT dílseánaigh a oibríonn siad a bhunú, lena n‑áirítear na rialacha maidir le rochtain agus ligean isteach ar an DLT, na rialacha maidir leis na nóid rannpháirteacha agus na rialacha chun aghaidh a thabhairt ar choinbhleachtaí leasa a d’fhéadfadh a bheith ann, mar aon le bearta bainistithe riosca.' Reference "Togra le haghaidh Rialachán maidir le córas píolótach le haghaidh bonneagair mhargaidh atá bunaithe ar theicneolaíocht mórleabhar dáilte, CELEX:52020PC0594/GA"
    unternehmenseigene Distributed-Ledger-Technologie
    de
    proprietary distributed ledger technology | proprietary DLT
    en
    Definition "distributed ledger technology application with an established owner who is responsible for the system and the data in the system" Reference "COM-Terminology Coordination, based on:Netherlands Authority for Consumers and Markets, the Netherlands Authority for the Financial Markets, De Nederlandsche Bank and the Netherlands Ministry of Finance, Response of the Netherlands - Consultation document - FinTech: A More Competitive and Innovative European Financial Sector (26.11.2020), pp. 21 and 43"
    Comment as opposed to a ‘non-proprietary’ DLT (e.g. Bitcoin) without an owner of both the system and the data
    DLT propriétaire
    fr
    Definition technologie des registres distribués (DLT) ayant un propriétaire responsable du système et des données que celui-ci contient Reference "COM-FR, d’après Réponse des Pays-Bas à la consultation «FinTech: A More Competitive and Innovative European Financial Sector» (18.12.2020), Autorité néerlandaise des marchés financiers, De Nederlandsche Bank et le ministère néerlandais des finances"
  5. FINANCE|financial institutions and credit

    #640693

    IATE #2248414
    faisnéis dhílsithe de chuid institiúid creidmheasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    information proprietary to a credit institution
    en
    Definition information which, if shared with the public would undermine the competitive position of a credit institution Reference "COM-EN, based on:Directive 2006/48/EC relating to the taking up and pursuit of the business of credit institutions (recast) CELEX:32006L0048/EN"
    Comment It may include information on products or systems which, if shared with competitors, would render a credit institution's investments therein less valuable.
  7. BUSINESS AND COMPETITION|accounting

    #644765

    IATE #3520431
    sochair fostaithe dhílsithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    unverfallbare Leistungen
    de
    Definition Leistungen an Arbeitnehmer, deren Gewährung nicht vom künftigen Fortbestand des Beschäftigungsverhältnisses abhängt Reference "Verordnung (EG) Nr. 1126/2008 der Kommission vom 3. November 2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates, CELEX:32008R1126/DE"
    vested employee benefits
    en
    Definition Employee benefits that are not conditional on future employment. Reference IASCF, Key term list
  8. FINANCE|free movement of capital|financial market

    #609047

    IATE #843163
    suíomh dílsithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Eigenhandelsposition | Position | Eigenhandel
    de
    Definition Finanzinstrument, Ware oder dergl., die zum Zwecke des Handels in eigenem Namen und auf eigene Rechnung gehalten werden Reference Council-DE
    Comment "XREF: Eigenhandel IATE:1125335 ; DIV: RSZ 15.3.07"
    proprietary position
    en
    Definition The net holding of a financial institution in a security or market held for trading on its own account, not for client-based business. Reference """position"": Moles, P.: The Handbook of International Financial Terms, Oxford University Press, 1999""proprietary trader"": Wikipedia http://en.wikipedia.org/wiki/Proprietary_trader"
    Comment "See also ""market position"" IATE:1730354 ."
    position pour compte propre | position propre
    fr
    Definition "Les ""positions propres en valeurs mobilières ou en instruments dérivés"" qu'un établissement de crédit prend dans l'intention de profiter des écarts réels ou escomptés entre leurs prix d'achat et de vente constituent le ""portefeuille de négociation"" dudit établissement." Reference Directive 93/6/CEE sur l'adéquation des fonds propres des entreprises d'investissement et des établissements de crédit, article 2, paragraphe 6, point a)
  9. PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|technology · PRODUCTION, TECHNOLOGY AND RESEARCH|research and intellectual property|intellectual property

    #618380

    IATE #1089576
    teicneolaíocht dhílsithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    teicneolaíocht dílseánaigh Reference Comhairle-GA
    ga
    proprietary technology
    en
    Definition process, tool, system or similar item that is the property of a business or an individual Reference "Investopedia > Proprietary Technology, http://www.investopedia.com/terms/p/proprietarytechnology.asp [28.05.2014]"
    technologie de marque | technologie à droit exclusif
    fr
  10. FINANCE|financial institutions and credit|financial institution

    #638992

    IATE #2216917
    trádálaí dílsithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Eigenhändler
    de
    Definition Händler, der im eigenen Namen und auf eigene Rechnung mit Finanzinstrumenten handelt Reference "Wikipedia, http://de.wikipedia.org/wiki/Eigenhandel (13.8.2009)"
    proprietary trader
    en
    Definition trader who buys and sells products on the financial markets with the bank's own money and on behalf of the bank itself rather than on behalf of a client Reference "COM-EN based on:Prospects > Types of jobs > Financial management and accountancy > Financial trader: Job description and activities, http://www.prospects.ac.uk/p/types_of_job/financial_trader_job_description.jsp [11.2.2011]and""Proprietary Trading"". Farlex Financial Dictionary. 2009 Farlex, Inc. http://financial-dictionary.thefreedictionary.com/Proprietary+Trading [11.2.2011]"
    négociateur pour compte propre
    fr
  12. EDUCATION AND COMMUNICATIONS|communications|communications industry|information technology · INDUSTRY|electronics and electrical engineering

    #663623

    IATE #3590111
    uirlisí dílsithe Reference "Rialachán (AE) 2018/858 maidir le ceadú mótarfheithiclí agus a leantóirí, agus córas, comhpháirteanna agus aonad teicniúil ar leithligh atá ceaptha le haghaidh feithiclí den sórt sin, agus faireachas margaidh orthu, lena leasaítear Rialacháin (CE) Uimh. 715/2007 agus (CE) Uimh. 595/2009 agus lena n-aisghairtear Treoir 2007/46/CE, CELEX:32018R0858/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    herstellerspezifische Werkzeuge
    de
    proprietary tool
    en
    Definition tool that is not available for purchase by the general public or for which any applicable patents are not available to license under fair, reasonable, and non-discriminatory terms Reference "Commission Decision (EU) 2020/1804 of 27 November 2020 establishing the EU Ecolabel criteria for electronic displays (notified under document C(2020) 8156)"
    outil exclusif
    fr
    Definition outil non disponible à l’achat par le grand public ou pour lequel les brevets applicables ne sont pas disponibles pour une licence à des conditions justes, raisonnables et non discriminatoires Reference "COM-FR, d'après la décision (UE) 2020/1804 de la Commission établissant les critères d’attribution du label écologique de l’UE aux dispositifs d’affichage électroniques"