Gaois

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6 results

  1. FINANCE|financing and investment · BUSINESS AND COMPETITION|accounting

    #621297

    IATE #1165383
    sreabhadh airgid lascainithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    abgezinster Barmittelfluss | abgezinster Zahlungsstrom | DCF
    de
    Definition Verfahren der Unternehmens- oder Immobilienbewertung, bei dem zukünftige Einzahlungsüberschüsse aus der wirtschaftlichen Tätigkeit (Cashflow) mit dem Kapitalisierungszinsfuß abgezinst werden Reference "Börsenportal ""wertpapierindex.com"", Börsenlexikon > DCF http://www.wertpapierindex.de/boersenlexikon/ [31.1.2014]"
    discounted cash flow | DCF
    en
    Definition value of an investment based on its expected future cash flows Reference "'discounted cash flow' (10.8.2021), Investopedia"
    Comment "Discounted cash flow analysis is widely used in investment finance, real estate development, corporate financial management and patent valuation.The difficulty of comparing investment opportunities lies, inter alia, in the time value of money, i.e. the idea that money available at the present time is worth more than the same amount in the future due to its potential earning capacity, which is why discounted cash flow techniques are applied to ""bring-back"" (discount) the anticipated returns to a common ground, their present value.See also discounted cash flow method [ IATE:1075854 ]"
    flux de trésorerie actualisé | cash flow escompté
    fr
    Definition somme de toutes les recettes nettes futures actualisées déduction forte du financement de l’investissement Reference "Chapitre 1: L’entreprise contrainte à une concurrence sans fin, http://webcache.googleusercontent.com/search?q=cache:0Jj_rYeoruIJ:http://blendcenter.free.fr/Int%25E9grale%2520Gds%2520pBs%2520eco.doc%2B%22+b%C3%A9n%C3%A9fice+actualis%C3%A9+correspond%22&hl=fr-BE&gbv=2&&ct=clnk [6.6.2014]"
  2. FINANCE · BUSINESS AND COMPETITION|accounting

    #639603

    IATE #2233474
    fálú ar an sreabhadh airgid Reference "'Tuarascáil Bhliantúil 2016,' Bord na Móna, https://www.bordnamona.ie/wp-content/uploads/2016/07/Annual-Report-2016-Irish.pdf [25.6.2018] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    fálú sreabhaidh airgid Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, CELEX:32013R0575/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Absicherung von Zahlungsströmen
    de
    Definition Absicherung gegen das Risiko schwankender Zahlungsströme, das (i) auf ein bestimmtes mit dem bilanzierten Vermögenswert oder der bilanzierten Verbindlichkeit (wie beispielsweise ein Teil oder alle künftigen Zinszahlungen einer variabel verzinslichen Schuld) oder dem mit einer erwarteten und mit hoher Wahrscheinlichkeit eintretenden künftigen Transaktion verbundenes Risiko zurückzuführen ist und (ii) Auswirkungen auf das Ergebnis haben könnte Reference "Verordnung (EG) Nr. 1126/2008 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"
    cash flow hedge | cash flows hedge, hedged cash flow, hedged cash flows, cash flow hedging, cash flows hedging
    en
    Definition hedge of the exposure to variability in cash flows that (i) is attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction and (ii) could affect profit or loss 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"
    couverture des flux de trésorerie
    fr
    Definition couverture établie dans le but de réduire ou de compenser l'exposition à un risque particulier susceptible d'entraîner une variabilité des flux de trésorerie futurs associés à un actif ou à un passif, ou encore à une opération prévue Reference «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8
  3. FINANCE|public finance and budget policy · BUSINESS AND COMPETITION|accounting|accounting

    #644202

    IATE #3519290
    ráiteas faoi shreabhadh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ráiteas sreafa airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mittelherkunfts-und-verwendungsrechnung | Kapitalflussrechnung
    de
    Definition Bestandteil des Abschlusses, der gegliedert nach der betrieblichen Tätigkeit, der Investitions- und der Finanzierungstätigkeit die historischen Bewegungen der Zahlungsmittel und Zahlungsmitteläquivalente in der Berichtsperiode eines Unternehmens darstellt Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) in Anlehnung an Verordnung (EG) Nr. 1260/2008 (internationale Rechnungslegungsstandards), IAS 7.Zielsetzung, CELEX:32008R1260/DE"
    statement of cash flows | cash flow statement
    en
    Definition report of the historical changes in cash and cash equivalents of an entity, which classifies cash flows during the period from operating, investing and financing activities Reference "COM-MT, based on - 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 7: Statement of cash flows, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias7_en.pdf [30.11.2017]"
    état des flux de trésorerie | tableau des flux de trésorerie
    fr
  4. EUROPEAN UNION|EU finance|Community budget · ECONOMICS · BUSINESS AND COMPETITION|accounting · FINANCE

    #609013

    IATE #842617
    sreabhadh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'an sreabhadh airgid thirim agus modhanna cur chuige na bhfabhruithe agus, i gcás inarb iomchuí, táscairí an mhargaidh phríobháidigh;' Reference "Rialachán (AE) Uimh. 1233/2011 maidir le treoirlínte áirithe a chur i bhfeidhm i réimse na gcreidmheasanna onnmhairiúcháin arna dtacú go hoifigiúil"
    sreabh airgid Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    ga
    Context 'Déanfaidh an institiúid EE a mheas feadh phróifíl ama de thréimhsí réamhaisnéise lena léirítear go leordhóthanach struchtúr ama sreabh airgid sa todhchaí agus aibíocht na gconarthaí agus ar bhealach atá comhsheasmhach le hábharthacht agus le comhdhéanamh na risíochtaí.' Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    Cashflow
    de
    Definition Einzahlungsüberschuss der Rechnungsperiode; Kennzahl zur Beurteilung der Finanzkraft, insbes. des Innenfinanzierungsspielraums; errechnet als Reingewinn + verdiente Abschreibungen; ausgedrückt in % des Gesamtkapitals Reference "Online-Verwaltungslexikon <"" target=""_blank"">www.olev.de/c/cash-flow.htm>; (20.2.04)"
    Comment SYN/ANT: Syn.: Zahlungsströme;DIV: RSZ 20/02/2004
    cash flow | liquidity flow
    en
    Definition amount of cash received less the amount spent by a business for a given accounting period Reference """cash flow"" A Dictionary of Economics. John Black, Nigar Hashimzade, and Gareth Myles. Oxford University Press (OUP), 2009. Oxford Reference Online. OUP. DGT. http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t19.e366 [27.10.2010]"
    Comment "For a business, this is recorded in a cash flow statement that shows all sources and uses of cash from one period to the next and serves as a measure of the short-term financial health of the business. A major responsibility of the finance director of any business is to forecast its cash flow, on both current and capital account, and to ensure that the timing of receipts and payments is such that money is always available to meet any payments that have to be made. Note ref.: ""cash flow"" A Dictionary of Economics. John Black, Nigar Hashimzade, and Gareth Myles. Oxford University Press (OUP), 2009. Oxford Reference Online. OUP. DGT. http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t19.e366 [27.10.2010]"
    flux de trésorerie | flux de liquidités | flux de l'encaisse | mouvements de trésorerie
    fr
    Definition somme de toutes les entrées de liquidités, diminuée par toutes les sorties de liquidités, pour une période comptable donnée Reference "Conseil-FR, d'après: ""Glossaire de l'économie de l'OCDE: Anglais - Français"", OCDE, 2006, OCDE Publishing, ISBN: 9789264035867"
    Comment Les flux de trésorerie d'une entreprise sont inscrits au sein du tableau de flux de trésorerie qui a pour but de permettre d'analyser les investissements d'une entreprise et leur rentabilité. Les flux repris dans le tableau de flux de trésorerie sont classés en trois catégories: les activités d'exploitation, d'investissement et de financement.
  5. ECONOMICS · FINANCE|financing and investment · BUSINESS AND COMPETITION|accounting

    #617832

    IATE #1075854
    modh an tsreabhaidh airgid lascainithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Diskontierungsmethode | Kapitalwertmethode | Barwertmethode
    de
    Definition dynamische Investitionsrechnung, bei der alle während der Nutzungsdauer einer Investition anfallenden Ein- und Auszahlungen auf den Zeitpunkt 0 (= Investitionsbeginn) abgezinst werden Reference "Wirtschaftslexikon24.com, s. v. „Kapitalwertmethode“, http://www.wirtschaftslexikon24.com/d/kapitalwertmethode/kapitalwertmethode.htm (28.4.2014)"
    discounted cash flow method | discounted cash flow methodology | discounted cash flow methodologies | DCF method | discounted cash flow model | disocunted cash flow technique | discounted cash flow analysis | discounted cash flow principle | net present value method | technique | principle
    en
    Definition asset pricing procedure that discounts future expected cash flows from an asset at some interest rate to estimate the asset's present value Reference Newman, P. et al. (ed.), The New Palgrave Dictionary of Money and Finance, Vol. 1, under discounted cash flow model, p. 672, The Macmillan Press Limited, 1992
    Comment "The two most frequently used discounted cash flow methods are the net present value (NPV)1 and the internal rate of return (IRR)2 (Moles, P., Terry, N., The Handbook of International Financial Terms, Oxford University Press, 2005 http://www.oxfordreference.com/view/10.1093/acref/9780198294818.001.0001/acref-9780198294818-e-2296?rskey=xrFgPI&result=3 [27.3.2014])1 net present value (NPV) [ IATE:862636 ]2 internal rate of return (IRR) [ IATE:1621467 ]"
    méthode du flux monétaire actualisé | méthode des flux de trésorerie actualisés
    fr
    Definition méthode consistant à déterminer la valeur actuelle des flux de liquidités nets futurs d'une entité, en utilisant un taux d'actualisation reflétant la valeur de l'argent dans le temps ainsi que les risques inhérents aux flux de liquidités Reference "COM-FR, d'après:NG Finance, mars 2012, https://www.alternativa.fr/data/expert/rapportvalorisationturcyaffairesversionfinaleclient.pdf [6.6.2014]"
  6. FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting

    #667080

    IATE #3627418
    cóimheas sreabhaidh airgid oibriúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cóimheas an tsreabhaidh airgid oibriúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Cashflow-Verhältnis
    de
    operating cash flow ratio | CFO ratio | cash flow ratio | cash flow from operating activities ratio
    en
    Definition measure of the number of times a company can pay off current liabilities with the cash generated in a given period, calculated as follows: Operating cash flow ratio = Operating cash flow / Current liabilities Reference "Corporate Finance Institute > Ressources > Technical knowledge > Finance > Financial Ratios (21.4.2022)"
    Comment If the ratio is less than 1, the company generated less cash from operations than is needed to pay off its short-term liabilities. This signals short-term problems and a need for more capital. A higher ratio – greater than 1.0 – is preferred by investors, creditors, and analysts, as it means a company can cover its current short-term liabilities and still have earnings left over. Companies with a high or uptrending operating cash flow are generally considered to be in good financial health.
    ratio de flux de trésorerie d’exploitation | ratio CFO | ratio de flux de trésorerie
    fr
    Definition mesure financière utilisée pour déterminer dans quelle mesure une entreprise peut faire face aux passifs courants avec des flux de trésorerie opérationnels Reference Netinbag.com > Finance > Qu'est-ce qu'un ratio de flux de trésorerie d'exploitation?
    Comment La formule de base de ce ratio est le total des flux de trésorerie liés aux activités d'exploitation divisé par le passif à court terme de la société.