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354 results

  1. TRADE|marketing|preparation for market

    #551427

    IATE #1239879
    méid tugtha ar aghaidh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übertrag
    de
    Definition Übertragung der Addition einer Spalte oder Seite auf die nächste Spalte oder Seite Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    amount carried forward
    en
    Definition the transfer of the total of a column or a page to the following column or page Reference Internat.Account.Lex.,UEC-Group Accounts
    report
    fr
    Definition transfert d'un total d'une colonne ou d'une page sur la colonne ou la page suivante Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  2. TRADE|marketing|preparation for market

    #551152

    IATE #1239404
    tuairisc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    tuarascáil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bericht
    de
    Definition mündliche oder schriftliche Darstellung über die Erfüllung eines Auftrages und die hierbei getroffenen Feststellungen Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    report
    en
    Definition an oral or written statement on the carrying out of an assignment and on any conclusions arrived at as a result Reference Internat.Account.Lex.,UEC-Group Accounts
    compte rendu | rapport
    fr
    Definition relation écrite ou verbale des constatations opérées dans l'accomplissement d'une mission ou tâche et des conclusions qui s'en dégagent Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  3. TRADE|international trade|international trade · INDUSTRY|leather and textile industries|textile industry

    #606789

    IATE #788926
    tabhairt anonn Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übertragung auf das folgende Übereinkommensjahr
    de
    Definition Übertragung der im Laufe eines Jahres nicht ausgenutzten Mengen auf die entsprechende Höchstmenge des folgenden Jahres Reference "CELEX:31993R3030/de VO 3030/93 gemeinsame Einfuhrregelung f. bestimmte Textilwaren mit Ursprung in Drittländern, Anh.VIII (ABl. L_275/1993, S.1)"
    Comment XREF: Ausnutzung im Vorgriff (775751); Übertragung zwischen Kategorien (2202030); DIV: cba, 6.1.2005
    carryover | carry-over
    en
    Definition """When an exporting country utilizes the previous year’s unutilized quota.""" Reference "http://www.wto.org/english/thewto_e/minist_e/min99_e/english/about_e/23glos_e.htm#textiles"
    Comment Definition applicable in the context of the WTO Agreement on Textiles and Clothing (ATC)
    report
    fr
    Definition Il y a report lorsqu'un pays exportateur utilise un contingent inutilisé de l'année précédente. Reference "Guide informel de la terminologie de l'OMC à l'usage de la presse, site de l'OMC, http://www.wto.org/french/thewto_f/minist_f/min99_f/french/about_f/23glos_f.htm#top"
    Comment "Voir aussi: ""transfert"" [ IATE:2202030 ]"
  4. TRADE|marketing|commercial transaction · FINANCE|free movement of capital|financial market

    #619003

    IATE #1104338
    contango Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    praghas arna thabhairt anonn Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Contango
    de
    Definition Preisstruktur am Terminmarkt, bei der die Terminkurse über den Spot-Preisen liegen Reference "ARD-Börsen-ABC > Contango, http://boerse.ard.de/boersenwissen/boersenlexikon/contango-100.html (30.8.2016)"
    contango | forwardation
    en
    Definition standard scenario in futures trading whereby a future price of the underlying commodity would be more than the expected spot (or immediate delivery) price Reference """forwardation"". INVESTOPEDIA, http://www.investopedia.com/terms/f/forwardation.asp [26.10.2016]"
    Comment The increase in price can be justified or predicted based on additional costs for hard or soft commodities such as delivery, insurance, storage, etc.
    report
    fr
    Definition situation dans laquelle le prix ou le cours à terme d'un instrument financier est supérieur au prix ou au cours au comptant Reference «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8
    Comment "Contraire de report [IATE:1145118 ]"
  5. LAW · TRADE|marketing|preparation for market

    #617419

    IATE #1071415
    cuntasaíocht shóisialta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Sozialbilanz | gesellschaftsbezogene Rechnungslegung
    de
    Definition Information eines Unternehmens für seine Aktionäre und Kunden über seine gesellschaftlichen und physischen Umweltbeziehungen Reference Gabler
    social accounting | report | social reporting
    en
    Definition method by which a business seeks to place a value on the impact on society of its operations Reference "biz/ed, Home > Learning Materials > Accounting > Management Accounting > Social Accounting, http://www.bized.co.uk/learn/accounting/management/social/index.htm [7.10.2010]"
    Comment This might include the following impacts on the environment: waste; the effect on society of the packaging it produces; and how much fuel it uses in its company cars.
    bilan social
    fr
    Definition rapport ou tableau de bord qui établit annuellement la situation sociale de l'entreprise Reference Dict.commercial européen,s.d.,CILF,Paris
  6. EUROPEAN UNION|EU institutions and European civil service|EU institution|European Parliament · POLITICS|parliamentary proceedings|parliamentary procedure

    #602138

    IATE #151609
    tuarascáil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Mura rud é go gcuireann an deichiú cuid ar a laghad de chomhaltaí an choiste ina aghaidh, tíolacfaidh an Cathaoirleach tuarascáil don Pharlaimint ag formheas an togra.' Reference "Rialacha Nós Imeachta Pharlaimint na hEorpa (Iúil 2013): http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+RULES-EP+20130701+0+DOC+PDF+V0//GA&language=GA"
    Bericht
    de
    report
    en
    Definition --- Reference "Europarl > Committees > Home > Reports, http://www.europarl.europa.eu/committees/en/reports.html [14.1.2015]"
    Comment "Once a draft report (IATE:348929 ) has been presented to the committee, members are given the chance to propose amendments before a certain deadline. The amendments will then be discussed and voted upon in the committee. Once a draft report has been amended and a final vote taken, it becomes a report and will then be presented in the plenary session."
    rapport
    fr
  7. EDUCATION AND COMMUNICATIONS|documentation · EDUCATION AND COMMUNICATIONS|communications · EUROPEAN UNION|European construction|European Union · EUROPEAN UNION|EU institutions and European civil service|operation of the Institutions

    #608629

    IATE #829033
    tuarascáil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bericht
    de
    report
    en
    rapport
    fr
  8. LAW|rights and freedoms · POLITICS|politics and public safety|public safety

    #660435

    IATE #3579452
    tuairisciú Reference "Treoir (AE) 2019/1937 ó Pharlaimint na hEorpa agus ón gComhairle an 23 Deireadh Fómhair 2019 maidir le cosaint daoine a thuairiscíonn sáruithe ar dhlí an Aontais"
    ga
    Context """An tuairisciú a dhéanann sceithirí ar sháruithe, is féidir leis a bheith ríthábhachtach chun rioscaí don tsláinte phoiblí agus do chosaint tomhaltóirí a bhrath agus a chosc, a laghdú nó a dhíothú, )...=""" Reference "Treoir (AE) 2019/1937 ó Pharlaimint na hEorpa agus ón gComhairle an 23 Deireadh Fómhair 2019 maidir le cosaint daoine a thuairiscíonn sáruithe ar dhlí an Aontais"
    Meldung
    de
    Definition im Rahmen der Richtlinie über Hinweisgeber: die mündliche oder schriftliche Mitteilung von Informationen über Verstöße Reference "Richtlinie (EU) 2019/1937 des Europäischen Parlaments und des Rates vom 23. Oktober 2019 zum Schutz von Personen, die Verstöße gegen das Unionsrecht melden"
    report
    en
    Definition "in the context of the EU Whistleblowers Directive, provision of information on breaches [ IATE:3579446 ]" Reference "Council-EN, based on Art. 5 (Definitions), Directive (EU) 2019/1937 on the protection of persons who report breaches of Union law"
    signalement
    fr
    Definition dans le contexte de la proposition de directive sur les lanceurs d'alertes, communication d'informations concernant des violations du droit de l'Union constatées dans le cadre d'activités professionnelles Reference "Conseil-FR, d'après la directive (UE) 2019/1937 sur la protection des personnes qui signalent des violations du droit de l’Union, notamment l'article 5, point 3)"
  10. TRADE|marketing|preparation for market

    #634288

    IATE #1683477
    foirm 10-K Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    tuarascáil 10-K Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Formblatt 10-K
    de
    10-K | 10-K report | form 10K
    en
    Definition a company's annual audited report filed with the Securities and Exchange Commission,due within 90 days of the end of the company's fiscal year Reference Invest-o-Rama,Gloss.of Stock Investing Terms,1997
  11. TRADE|marketing|preparation for market

    #634302

    IATE #1683512
    foirm 10-Q Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    tuarascáil 10-Q Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    10-Q | 10-Q report | form 10Q
    en
    Definition a company's quarterly report filed with the Securities and Exchange Commission,due within 45 days of the end of the company's quarter Reference Invest-o-Rama,Gloss.of Stock Investing Terms,1997
  12. LAW

    #660443

    IATE #3579468
    tuairisciú mí-úsáideach Reference "Treoir (AE) 2019/1937 ó Pharlaimint na hEorpa agus ón gComhairle an 23 Deireadh Fómhair 2019 maidir le cosaint daoine a thuairiscíonn sáruithe ar dhlí an Aontais"
    ga
    Context """Is cosaint riachtanach é an ceanglas sin i gcoinne tuairisciú mailíseach agus suaibhreosach nó tuairisciú mí-úsáideach (...)""" Reference "Treoir (AE) 2019/1937 ó Pharlaimint na hEorpa agus ón gComhairle an 23 Deireadh Fómhair 2019 maidir le cosaint daoine a thuairiscíonn sáruithe ar dhlí an Aontais"
    missbräuchliche Meldung
    de
    Comment "abgrenzen vonböswillige Meldung [IATE:3579467/DE] (EN: ""malicious reporting"")unseriöse Meldung [IATE:3579497/DE] (EN: ""frivolous report"")schikanös [IATE:782751/DE] (EN: ""vexatious"")"
    abusive report | abusive reporting
    en
    Definition wrongful or improper report which may be injurious, insulting or offensive Reference "Council-EN, based on: - 'abusive', ed. Garner, B. A., Black's Law Dictionary (seventh edition), West Group, St. Paul, 1999, p. 10 - 'abusive', West's Encyclopedia of American Law, The Gale Group, 2008, in The Free Dictionary, https://legal-dictionary.thefreedictionary.com/abusive [14.1.2019] - Whistleblowing International Network, Legal Brief: Malicious/abusive reporting – European Union Draft Directive on Whistleblower Protection, 12.10.2018, https://whistlenetwork.files.wordpress.com/2018/10/win-legal-brief-focus-on-malicious-abusive-wb-12-08-181.pdf [14.1.2019]"
    signalement abusif
    fr
    Definition signalement dont l'auteur sait qu'il est manifestement mal fondé Reference "Conseil-FR, d'après G. Cornu, Vocabulaire juridique (2000), article ""Abusif, ive"""
  13. TRANSPORT · TRANSPORT|land transport|land transport

    #567014

    IATE #1879940
    tuairisc athchruthaithe tionóisce Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    accident reconstruction report
    en
    Definition a detailed reconstruction of the accident by police accident investigators, including calculations of pre-impact speeds and trajectories, based on marks found on the road surface Reference Minton, Police Fatal Road Accident Reports: Phase II, 2000, TRL, p.3
    rapport de reconstitution de l'accident
    fr
  14. TRANSPORT · TRANSPORT|land transport|land transport

    #567012

    IATE #1879936
    tuairisc ar thionóisc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    accident report
    en
    Definition a compressive report which contains circumstances and consequences of the accident and all relevant data Reference SEC: Safety of Vulnerable Road Users, 1998, OECD, pp.14-15
    rapport d'accident
    fr
  15. BUSINESS AND COMPETITION|accounting

    #644138

    IATE #3519130
    cuntasaíocht agus tuairisciú na bpleananna sochair scoir Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bilanzierung und Berichterstattung von Altersversorgungsplänen
    de
    Definition Rechnungslegung von Vereinbarungen, durch die ein Unternehmen seinen Mitarbeitern Versorgungsleistungen bei oder nach Beendigung des Arbeitsverhältnisses gewährt (entweder in Form einer Jahresrente oder in Form einer einmaligen Zahlung), sofern solche Versorgungsleistungen bzw. die dafür erbrachten Beiträge vor der Pensionierung der Mitarbeiter aufgrund einer vertraglichen Vereinbarung oder aufgrund der betrieblichen Praxis bestimmt oder geschätzt werden können Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), vgl. IAS 26.8, CELEX:32008R1126/DE"
    accounting and reporting by retirement benefit plans
    en
    Definition title of accounting standard IAS 26 Reference "- Commission 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 CELEX:32008R1126/EN - International Accounting Standard 26: Accounting and Reporting by Retirement Benefit Plans, http://www.frascanada.ca/international-financial-reporting-standards/resources/unaccompanied-ifrss/item45625.pdf [21.11.2017]"
    Comptabilité et rapports financiers des régimes de retraite | IAS 26
    fr
  17. LAW|civil law · LAW|justice

    #660418

    IATE #3579391
    tuarascáil riaracháin Reference Comhairle-GA
    ga
    administrative report
    en
    Comment "As opposed to a procès-verbal judiciaire (suggested translation: 'criminal police report') [ IATE:885803 ]"
    procès-verbal administratif | PV administratif
    fr
    Definition rapport constatant des faits ne relevant pas du droit pénal et adressé à une autorité administrative Reference Conseil-FR, d'après précisions d'un officier de police judiciaire [4.7.2018]
    Comment "Il ne faut pas confondre PV judiciaire et PV administratif. Si une infraction dépend du code pénal, elle fait l'objet d'un PV judiciaire (destiné au parquet (FR) ou au procureur du roi (BE)) et sinon il s'agira de PV administratifs (envoyés à une autorité administrative, telle que le maire ou le préfet en France). Certaines personnes (agents sanctionnateurs par exemple), qui ne font pas partie de la police, peuvent donc établir des PV administratifs si elles sont mandatées par une autorité administrative. Pour les membres de la police, ils peuvent avoir les deux casquettes et effectuer soit des PV judiciaires, soit des PV administratifs, selon que le code pénal est concerné ou pas. La caractéristique des pouvoirs de police administrative est qu'ils sont normalement limités dans le temps et l'espace. Ainsi un garde-champêtre peut délivrer des contraventions sur la base d'un PV administratif dans la mesure où l'infraction est située sur le territoire dont il a la garde. Voir aussi:- procès-verbal judiciaire, IATE:885803 - procès-verbal de contravention, IATE:1601939 Ne pas confondre avec:- procès-verbal (IATE:766880), qui est un rapport établi dans le cadre d'une passation de marché"
  18. SOCIAL QUESTIONS|health|pharmaceutical industry|veterinary medicinal product|veterinary drug

    #665341

    IATE #3599057
    tuairisc maidir leis an teagmhas díobhálach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh sealbhóirí údaruithe margaíochta taifead sa bhunachar sonraí faireachais cógas ar gach teagmhas díobhálach amhrasta a tuairiscíodh dóibh agus a tharla san Aontas nó i dtríú tír nó a foilsíodh sa litríocht eolaíoch maidir lena dtáirgí íocshláinte tréidliachta údaraithe, gan mhoill agus tráth nach déanaí ná 30 lá ón lá a fuarthas an tuairisc maidir leis an teagmhas díobhálach amhrasta.' Reference "Rialachán (AE) 2019/6 maidir le táirgí íocshláinte tréidliachta agus lena n-aisghairtear Treoir 2001/82/CE, CELEX:32019R0006/GA"
    tuairisc ar theagmhas díobhálach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bericht über unerwünschte Ereignisse
    de
    adverse event report | AER
    en
    Definition direct communication from an identifiable first-hand reporter that includes at least the following information: - an identifiable reporter- an identifiable animal(s) or human(s)- an identifiable veterinary medicinal product (VMP)- one or more adverse events Reference "European Medicines Agency (EMA). 'VICH GL24 on pharmacovigilance of veterinary medicinal products: management of adverse event reports (AERs)' (2.6.2022). EMA/CVMP/VICH/547/2000"
    Comment Although reporting via the attending veterinarian is encouraged, an AER (adverse event report) may be initiated by anyone directly involved with the purported adverse event. Preferably, an AER is communicated by the reporter directly to the MAH (marketing authorisation holder), but the AER may also have been routed through an agent or the RA (regulatory authority). A communication through an intermediate agent is considered an AER only if the agent has been authorized by the reporter and provides sufficient information to allow direct contact between the reporter and the MAH.