Gaois

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4 results

  1. FINANCE · FINANCE|insurance

    #623447

    IATE #1239782
    gnóthachain chaipitiúla Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Veräußerungsgewinn | Liquidationsgewinn
    de
    Definition Gewinn aus der Veräußerung von Vermögensgegenständen;er errechnet sich als Überschuß aus dem Veräußerungs Abzug der Veräußerungskosten und der Anschaffungskosten bzw.der niedrigeren Buchwerte oder anderer spezieller Steuerlicher Werte Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    capital gains | capital gain
    en
    Definition profit on disposal of capital assets, calculated as the excess of the consideration received, less expenses, over acquisition costs, net book amounts or other specified fiscal value Reference International Accounting Lexicon, UEC-Group Accounts
    plus-value de cession
    fr
    Definition profit réalisé lors de la cession d'un bien.Il s'obtient en retranchant du prix de cession minoré des frais de cession le prix d'acquisition ou la valeur comptable ou évalué selon d'autres critères fiscaux Reference Internat.Account.Lex.,UEC-Comptes de groupe
  3. FINANCE|taxation

    #623400

    IATE #1239662
    cáin ghnóthachan caipitiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kapitalertragsteuer | Verrechnungssteuer
    de
    Definition Einkommensteuer auf Dividenden und/oder Zinsen und ähnliche Einkünfte;in den meisten Ländern an der Quelle einbehalten Reference International Accounting Lexicon (U.E.C.)-Konzernrechnungslegung
    tax on distributions | capital yields tax | tax on income from transferable securities | capital-gains tax
    en
    Definition an income tax which applies to dividends and/or to interest etc.; in most countries, it is deducted by the payer from the amounts paid; it applied only if the debtor is a juridical person; as opposed to income from loans...which is applied to individuals; special method of collection of income tax and corporation tax Reference Internat.Account.Lex.,UEC-Group Accounts;CEC,Inventory of Taxes in the EC 1993,D3
    impôt sur le revenu des valeurs mobilières | impôt sur le revenu des capitaux | impôt sur les revenus de capitaux mobiliers
    fr
    Definition impôt sur le revenu perçu sur les dividendes et/ou sur les intérêts et autres revenus similaires;retenu dans la plupart des pays à la source Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  4. BUSINESS AND COMPETITION|accounting

    #630558

    IATE #1550409
    gnóthachain neamhréadaithe Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    gnóthachain chaipitiúla neamhréadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Baineann an ghluaiseacht ar urrúis go príomha le gnóthachain chaipitiúla neamhréadaithe a d’eascair as luacháil dheireadh na bliana ar an hurrúis a fuarthas i ndiaidh leachtú IBRC, ar gnóthachain iad a fhritháirítear go páirteach le scaoileadh na hathluachála tosaigh ar urrúis chomhchosúla arna ndiúscairt le linn na bliana.' Reference "'Tuarascáil Bhliantúil 2016,' Banc Ceannais na hÉireann, https://www.centralbank.ie/docs/librariesprovider2/annual-reports-irish/banc-ceannais-na-heireann-tuarascail-bhliantuil-2016.pdf?sfvrsn=9 [17.7.2017]"
    nicht realisierter Veräußerungsgewinn | nicht realisierter Kapitalgewinn | nicht realisierter Wertzuwachs
    de
    Comment "XREF: Veräußerungsgewinn IATE:762180 ; realisierter Veräußerungsgewinn IATE:1550410"
    unrealised capital gain | unrealised capital gains | unrealised gains
    en
    Definition profit that would be made on an investment or asset if it were sold Reference "Council-EN, based on 'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [21.2.2017]"
    Comment "See also: - capital gain [ IATE:762180 ] - realised capital gain [ IATE:1550410 ]"
    plus-value latente | plus-value non réalisée | gain en capital non réalisé
    fr