Gaois

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4 results

  1. BUSINESS AND COMPETITION|accounting

    #576416

    IATE #3519648
    ceangaltas daingean Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    firm commitment
    en
    Definition binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or dates Reference IASCF, Key term list
    engagement ferme
    fr
  2. FINANCE|financing and investment · BUSINESS AND COMPETITION|accounting

    #620075

    IATE #1126534
    gealltanas iasachta Reference " Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Chun críocha phointe (m) d'Airteagal 36(1), áireofar le risíocht aon cheann de na hítimí seo a leanas, ar choinníoll nach gcuirtear iad ar áireamh i leabhar trádála na hinstitiúide:(b) gealltanas iasachta a tugadh, ráthaíocht airgeadais a tugadh nó aon ghealltanas eile a tugadh, is cuma cé acu atá sé in-chúlghairthe nó neamh-inchúlghairthe, cé is moite de shaoráidí creidmheasa neamhtharraingthe a fhéadfar a chur ar ceal gan choinníoll tráth ar bith gan fógra, nó a bhforáiltear go héifeachtach iontu d'uathchealú mar thoradh ar mheathlú in acmhainneacht chreidmheasa an iasachtaí.' Reference "Rialachán (AE) 2019/630 lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le cumhdach caillteanais íosta le haghaidh risíochtaí neamhthuillmheacha, CELEX:32019R0630/GA"
    Kreditzusage
    de
    loan commitment | standby loan commitment | firm commitment lending
    en
    Definition firm commitment to provide credit under pre-specified terms and conditions Reference "COM-Terminology Coordination, based on: - Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013, Annex V, Template related instruction, 9.57"
    engagement de prêt
    fr
    Definition engagement ferme d'octroi de crédit à des conditions prédéfinies Reference "Règlement d'exécution (UE) no 680/2014 définissant des normes techniques d'exécution en ce qui concerne l'information prudentielle à fournir par les établissements, conformément au règlement (UE) no 575/2013 (9.4.2019)"
  3. BUSINESS AND COMPETITION|accounting

    #644385

    IATE #3519649
    ceangaltas daingean ceannaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    feste Kaufverpflichtung
    de
    Definition für beide Parteien verbindliche und in der Regel einklagbare Vereinbarung mit einer nicht nahe stehenden Partei, die (a) alle wesentlichen Bestimmungen, einschließlich Preis und Zeitpunkt der Transaktion, enthält und (b) so schwerwiegende Konsequenzen bei einer Nichterfüllung festlegt, dass eine Erfüllung höchstwahrscheinlich ist Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IFRS 5.A, CELEX:32008R1126/DE"
    firm purchase commitment
    en
    Definition agreement with an unrelated party, binding on both parties and usually legally enforceable, that (a) specifies all significant terms, including the price and timing of the transactions, and (b) includes a disincentive for non-performance that is sufficiently large to make performance highly probable 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 Financial Reporting Standard 5: Non-current Assets Held for Sale and Discontinued Operations, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ifrs5_en.pdf [30.11.2017]"