Gaois

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83 results

  1. EUROPEAN UNION|European Union law · TRADE|trade policy|public contract

    #641501

    IATE #3502338
    fógra lamháltais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Konzessionsbekanntmachung | Bekanntmachung von Konzessionen
    de
    Definition Veröffentlichung der Absicht eines Auftraggebers über die Vergabe einer Konzession Reference "Council-DE vgl. Richtlinie 2014/23/EU über die Konzessionsvergabe"
    Comment "XREF: Konzessionsvertrag IATE:818143 Konzession IATE:3545178 Vergabebekanntmachung IATE:3545180"
    concession notice
    en
    Definition notice to publicise the intention of a contracting authority or entity to award a concession contract Reference "Council-EN, based on Directive 2014/23/EU on the award of concession contracts, CELEX:32014L0023"
    Comment "See also: - IATE:818143 for ""concession contract"" - IATE:3545178 for ""concession"" - IATE:3545180 for ""concession award notice"""
    avis de concession
    fr
    Definition notification permettant aux pouvoirs adjudicateurs et entités adjudicatrices de faire connaître leur intention d'attribuer une concession Reference "Conseil-FR d'après la directive 2014/23/UE sur l’attribution de contrats de concession, article 31, JO L 94 du 28.3.2014, CELEX:32014L0023/FR"
    Comment "Voir également - ""concession"" [ IATE:3545178 ] - ""contrat de concession"" [ IATE:818143 ] - ""avis d'attribution de concession"" [ IATE:3545180 ]"
  3. INTERNATIONAL RELATIONS|cooperation policy · FINANCE|financial institutions and credit|credit policy

    #605257

    IATE #774806
    iasacht lamháltais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ós rud é go bhfuil na téarmaí a bhaineann le hiasacht lamháltais níos fabhraí don fhéichiúnaí ná mar a d’fhéadfaidís a bheith faoi choinníollacha an mhargaidh murach sin, cuimsíonn iasachtaí lamháltais i ndáiríre aistriú ón gcreidiúnaí chuig an bhféichiúnaí.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    iasacht tosaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Más rud é, ar feadh bliana iomláine measúnachta nó cuid de bhliain mheasúnachta, go bhfuil iasacht tosaíochta gan íoc, i ndáil le pearsa aonair, déileálfar leis an bpearsa aonair, faoi réir fho-alt (4), chun críocha alt 112 nó chun críocha muirir i leith cánach faoi Chás III de Sceideal D...' Reference "An tAcht Airgeadais, 2005, https://data.oireachtas.ie/ie/oireachtas/act/2005/5/gle/enacted/a505i.pdf [17.11.2020]"
    zinsgünstiges Darlehen | Darlehen zu Vorzugsbedingungen
    de
    Definition Darlehen zu deutlich günstigeren als den marktüblichen Bedingungen (Konzessionalität) Reference "Sonderbericht Nr. 16 // 2014 Wirksamkeit der Kombination von Finanzhilfen aus regionalen Investitionsfazilitäten mit von Finanzinstitutionen gewährten Darlehen (Mischfinanzierung) zur Unterstützung der EU-Außenpolitik (gemäß Artikel 287 Absatz 4 Unterabsatz 2 AEUV)"
    Comment Der IWF berechnet die Konzessionalität als Differenz zwischen dem Nennwert des Darlehens und der Summe der abgezinsten künftigen Zahlungen, die vom Darlehensnehmer im Rahmen des Schuldendienstes zu leisten sind, ausgedrückt als prozentualer Anteil am Nennwert des Darlehens.
    concessional loan | preferential loan
    en
    Definition loan with terms that are significantly more favourable than the terms of loans at market conditions Reference "European Court of Auditors, Special Report no 16/2014: The effectiveness of blending regional investment facility grants with financial institution loans to support EU external policies (26.2.2020)"
    prêt concessionnel | prêt préférentiel
    fr
    Definition prêt accordé à des conditions bien plus avantageuses que celles du marché Reference "Cour des comptes européenne, Rapport spécial n° 16/2014: L’efficacité des financements mixtes combinant des subventions octroyées au titre des facilités d’investissement régionales et des prêts accordés par des institutions financières en vue de soutenir les politiques extérieures de l’UE (20.5.2020)"
    Comment "Le FMI calcule le niveau de concessionnalité par la différence entre la valeur nominale du prêt et la somme des paiements futurs, en valeur actualisée, à effectuer par l’emprunteur au titre du service de la dette, exprimée en pourcentage de la valeur nominale du prêt.Pour mieux aider les pays à faible revenu et répondre à leurs demandes de financement quand ils en ont besoin, le FMI a réformé ses facilités de crédit concessionnel en 2010. En septembre 2012, il a aussi adopté une stratégie pour s’assurer sur le long terme une capacité moyenne de prêt concessionnel d’environ 1¼ milliard de DTS (2 milliards de dollars) par an, financée en partie par les ressources liées aux bénéfices exceptionnels réalisés sur les ventes d’or."
  4. TRANSPORT|air and space transport|air transport

    #663790

    IATE #3590477
    iniúchadh lamháltais damáiste Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    DTI Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Schadenstoleranzinspektion
    de
    Definition dokumentierte Inspektionsanforderung oder sonstige Instandhaltungsmaßnahme, die vom Inhaber der Musterzulassung oder der eingeschränkten Musterzulassung als Ergebnis einer Schadenstoleranzbewertung entwickelt wurde Reference "Durchführungsverordnung (EU) 2020/1159 der Kommission vom 5. August 2020 zur Änderung der Verordnungen (EU) Nr. 1321/2014 und (EU) 2015/640 im Hinblick auf die Einführung neuer zusätzlicher Lufttüchtigkeitsanforderungen"
    damage tolerance inspection | DTI
    en
    Definition "documented inspection requirement or other maintenance action developed by holders of a type-certificate or restricted type-certificate as a result of a damage tolerance evaluation" Reference "Commission Implementing Regulation (EU) 2020/1159 of 5 August 2020 amending Regulations (EU) No 1321/2014 and (EU) No 2015/640 as regards the introduction of new additional airworthiness requirements"
    inspection de la tolérance à la détérioration | DTI
    fr
    Definition "obligation en matière d’inspection documentée ou autre action d’entretien mise en place par les titulaires d’un certificat de type ou d’un certificat de type restreint à la suite d’une évaluation de la tolérance à la détérioration" Reference "Règlement d’exécution (UE) 2020/1159 de la Commission modifiant les règlements (UE) no 1321/2014 et (UE) 2015/640 en ce qui concerne l’introduction de nouvelles exigences de navigabilité supplémentaires"
  5. ENVIRONMENT|environmental policy|climate change policy|emission allowance|EU emission allowance · ENVIRONMENT|environmental policy|climate change policy|reduction of gas emissions · ENVIRONMENT|environmental policy|climate change policy|emission trading

    #662691

    IATE #3588049
    ioncam ceantála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Beidh ioncam ceantála nach bhfuil íoctha amach nuair a chuireann Ballstát tuarascáil chuig an gCoimisiún de bhun Airteagal 19(2) cainníochtaithe agus tuairiscithe i dtuarascálacha sna blianta ina dhiaidh sin.' Reference "Rialachán (AE) 2018/1999 maidir le Rialachas an Aontais Fuinnimh agus na Gníomhaíochta Aeráide, lena leasaítear Rialachán (CE) Uimh. 663/2009 agus Rialachán (CE) Uimh. 715/2009 ó Pharlaimint na hEorpa agus ón gComhairle, Treoir 94/22/CE, Treoir 98/70/CE, Treoir 2009/31/CE, Treoir 2009/73/CE, Treoir 2010/31/AE, Treoir 2012/27/AE, agus Treoir 2013/30/AE ó Pharlaimint na hEorpa agus ón gComhairle, Treoir 2009/119/CE agus Treoir (AE) 2015/652 ón gComhairle agus lena n-aisghairtear Rialachán (AE) Uimh. 525/2013 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32018R1999/GA"
    ioncam ó cheantálaíocht Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ba cheart an t-ioncam ó cheantálaíocht a úsáid chun tionscadail chomhchoiteanna a mhaoiniú freisin, ar tionscadail iad lena laghdófar astaíochtaí gás ceaptha teasa ó earnáil na heitlíochta, amhail Comhghnóthas Taighde BAT an Aerspáis Eorpaigh Aonair (SESAR) agus Comhthionscnaimh Teicneolaíochta na Spéire Glaine agus aon tiosncnaimh lena gcumasaítear úsáid fhorleathan GNSS le haghaidh na loingseoireachta satailíte agus na gcumas idir-inoibritheach laistigh de na Ballstát uile, go háirithe na tionscnaimh sin a chuireann feabhas ar an mbonneagar aerloingseoireachta, ar sholáthar seirbhísí aerloingseoireachta agus ar úsáid an aerspáis.' Reference "Rialachán (AE) 2017/2392 lena leasaítear Treoir 2003/87/CE chun leanúint de na teorainneacha reatha raon feidhme atá ar ghníomhaíochtaí eitlíochta agus chun ullmhúchán a dhéanamh do bheart atá bunaithe ar an margadh domhanda a chur chun feidhme ó 2021 amach, CELEX:32017R2392/GA"
    ioncam a ghintear ó lamháltais a chur ar ceant Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás inar mó ná 25 % den ioncam a ghintear ó lamháltais a chur ar ceant an méid atá ar fáil do na bearta airgeadais sin, leagfaidh an Ballstát lena mbaineann amach na cúiseanna a bhí le dul thar an méid sin. | Ní fhéachfaidh na Ballstáit le níos mó ná 25 % den ioncam a ghintear ó lamháltais a chur ar ceant le haghaidh na mbeart airgeadais dá dtagraítear sa chéad fhomhír. Laistigh de thrí mhí ó dheireadh gach bliana, déanfaidh na Ballstáit a mbeidh bearta airgeadais den sórt sin i bhfeidhm acu méid iomlán an chúitimh a sholáthraítear in aghaidh na hearnála agus na fo-earnála tairbhíocha a chur ar fáil don phobal i bhfoirm a mbeidh sé éasca rochtain a fháil uirthi.' Reference "Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814, CELEX:32018L0410/GA"
    ioncam ó na ceantanna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ar an dara dul síos, cuirtear an toilleadh stórála fíor-riachtanach ar ceant de réir na nósanna imeachta a leagann CRE síos (9). Bíonn na ceantanna oscailte d’aon soláthróir atá bunaithe i mBallstát de chuid AE nó i Stát eile atá údaraithe chun táirgí a sholáthar do mhargadh miondíola nó margadh mórdhíola na Fraince. Ó mhí Eanáir 2018 i leith, bhí údarú den sórt sin ag 213 sholáthróir Fhrancacha agus eachtracha. Bailíonn oibreoirí stórála na hioncaim ó na ceantanna go díreach.' Reference "Cinneadh (AE) 2022/444 maidir le scéim státchabhrach SA.49414 (2020/C) (ex 2019/NN) arna cur chun feidhme ag an bhFrainc i bhfabhar oibreoirí bonneagair stórála gáis nádúrtha (a bhfuil fógra tugtha ina leith faoi C(2021) 4494) (Is ag an téacs sa Fhraincis a bheidh an t – údarás agus aige sin amháin), CELEX:32022D0444/GA"
    Einkünfte aus der Versteigerung von Zertifikaten | Einkünfte aus Versteigerungen | Versteigerungseinkünfte
    de
    Definition Einkünfte, die mit der Versteigerung von Emissionszertifikaten generiert werden Reference "Richtlinie 2003/87/EG über ein System für den Handel mit Treibhausgasemissionszertifikaten in der Union und zur Änderung der Richtlinie 96/61/EG des Rates"
    recettes tirées de la mise aux enchères des quotas | recettes de la mise aux enchères
    fr
    Definition "recettes issues de la mise aux enchères des quotas d'émission de gaz à effet de serre" Reference "COM-FR d'après la directive 2003/87/CE établissant un système d'échange de quotas d'émission de gaz à effet de serre dans l'Union et modifiant la directive 96/61/CE"
  6. ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme

    #665918

    IATE #3619470
    iontógáil lamháltas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ba cheart a thabhairt faoi deara go socraítear go hindíreach leis an íosmhéid lamháltas atá le cur sa chúlchiste an TNAC íosta is gá chun iontógáil lamháltas sa chúlchiste a spreagadh (i.e. uastairseach an chúlchiste). Is gá go mbeadh an TNAC comhionann le 833 milliún ar a laghad ionas gurb é a bhíonn i gceist le 12 % den mhéid sin ná 100 milliún lamháltas ar a laghad a chur sa chúlchiste. Rinneadh an t‑íosmhéid sin a dhúbailt i dteannta leis an gcéatadán iontógála ionas gur fhan uastairseach an chúlchiste mar an gcéanna (is ionann 24 % de 833 agus 200).' Reference "Togra le haghaidh Cinneadh lena leasaítear cinneadh (AE) 2015/1814 maidir le méid na lamháltas atá le cur i gcúlchiste cobhsaíochta an mhargaidh le haghaidh scéim trádála an Aontais maidir le hastaíochtaí gás ceaptha teasa go dtí 2030, CELEX:52021PC0571/GA"
    allowance intake | intake of allowances | intake | intake volume
    en
    Definition "putting allowances into the market stability reserve" Reference "COM-Terminology Coordination, based on: Proposal for a DECISION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Decision (EU) 2015/1814 as regards the amount of allowances to be placed in the market stability reserve for the Union greenhouse gas emission trading scheme until 2030"
  7. ENVIRONMENT|environmental policy|climate change policy|reduction of gas emissions · ENVIRONMENT|environmental policy|climate change policy|emission allowance · ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme

    #641427

    IATE #3501843
    lamháltais a chur ar ceant Reference Rialachán (AE) 2017/2392 lena leasaítear Treoir 2003/87/CE chun leanúint de na teorainneacha reatha raon feidhme atá ar ghníomhaíochtaí eitlíochta agus chun ullmhúchán a dhéanamh do bheart atá bunaithe ar an margadh domhanda a chur chun feidhme ó 2021 amach, CELEX:32017R2392/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ní fhéachfaidh na Ballstáit le níos mó ná 25 % den ioncam a ghintear ó lamháltais a chur ar ceant le haghaidh na mbeart airgeadais dá dtagraítear sa chéad fhomhír.' Reference "Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814, CELEX:32018L0410/GA"
    ceantáil lamháltas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Trí iarracht a dhéanamh úsáid a bhaint as céatadán nach mó ná 25 % den ioncam a fhaightear ón gceantáil lamháltas le haghaidh cúiteamh ar chostais indíreacha, is dócha go ndéanfaidh na Ballstáit baint amach chuspóirí EU ETS a éascú agus sláine an mhargaidh inmheánaigh agus na gcoinníollacha iomaíochta a chaomhnú.' Reference "Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814, CELEX:32018L0410/GA"
    Versteigerung von Zertifikaten
    de
    Comment in den Mitgliedstaaten werden ab 2012 alle Zertifikate für den Luftverkehr und ab 2013 für ortsfeste Anlagen versteigert, sofern sie nicht kostenlos zugeteilt werden; UPD: aih, 17.1.2012
    auctioning of allowances
    en
    Definition allocation method designed to promote cost-effective and economically efficient reductions of greenhouse gas emissions by ensuring that emission allowances are paid for and go to the highest bidders only Reference "COM-Terminology Coordination, based on: Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (Text with EEA relevance) "
    Comment All revenues generated from the auctioning of allowances should be used to tackle climate change in the Union and third countries, inter alia, to reduce greenhouse gas emissions, to adapt to the impacts of climate change in the Union and third countries, especially developing countries, to fund research and development for mitigation and adaptation, including in particular in the fields of aeronautics and air transport, to reduce emissions through low-emission transport and to cover the cost of administering the EU ETS
    mise aux enchères des quotas
    fr
  8. TRADE|tariff policy

    #618897

    IATE #1102180
    lamháltais taraife Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tugadh údarú don Chomhphobal, mar sin, méid comhionann dá lamháltais taraife ar na Stáit Aontaithe a chur ar fionraí.' Reference "Rialachán (AE) 2018/196 maidir le dleachtanna custaim breise ar allmhairí táirgí áirithe de thionscnamh Stáit Aontaithe Mheiriceá, CELEX:32018R0196/GA"
    lamháltais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... i gcás lamháltais a aistarraingt sa trádáil le tríú tír faoi Airteagal XXVIII de CGTT, 1994 agus an Comhaontú gaolmhar [5], beidh siad coibhéiseach go substainteach leis na lamháltais arna modhnú nó arna n-aistarraingt ag an tríú tír sin, i gcomhréir leis na téarmaí atá bunaithe in Airteagal XXVIII de CGTT 1994 agus sa Chomhaontú gaolmhar. Reference "Rialachán (AE) Uimh. 654/2014 maidir le feidhmiú chearta an Aontais chun rialacha trádála idirnáisiúnta a chur i bhfeidhm agus a fhorghníomhú agus lena leasaítear Rialachán (CE) Uimh. 3286/94 ón gComhairle lena leagtar síos nósanna imeachta Comhphobail i réimse an chomhbheartais tráchtála d'fhonn feidhmiú chearta an Chomhphobail faoi rialacha trádála idirnáisiúnta a áirithiú, go háirithe na cearta sin a bunaíodh faoi choimirce na hEagraíochta Domhanda Trádála, CELEX:32014R0654/GA"
    Zollzugestaendnisse
    de
    tariff concessions | concessions
    en
    Definition tariff concessions that the Union has committed itself to applying in its trade with third countries by virtue of international trade agreements to which it is a party Reference "Regulation (EU) No 654/2014 of the European Parliament and of the Council of 15 May 2014 concerning the exercise of the Union's rights for the application and enforcement of international trade rules and amending Council Regulation (EC) No 3286/94 laying down Community procedures in the field of the common commercial policy in order to ensure the exercise of the Community's rights under international trade rules, in particular those established under the auspices of the World Trade Organization "
    concessions tarifaires
    fr
  10. TRADE|international trade|trade restriction · SOCIAL QUESTIONS|health|nutrition · ENVIRONMENT|deterioration of the environment|nuisance · AGRICULTURE, FORESTRY AND FISHERIES|means of agricultural production|means of agricultural production · AGRI-FOODSTUFFS|foodstuff · ENVIRONMENT|deterioration of the environment|nuisance|pollutant|pesticide residue · AGRICULTURE, FORESTRY AND FISHERIES|means of agricultural production|means of agricultural production|plant health product|pesticide · TRADE|international trade|trade restriction|import restriction

    #616369

    IATE #933087
    lamháltas allmhairiúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Einfuhrtoleranz
    de
    import tolerance
    en
    Definition "maximum residue level (MRL)1 set for imported products to meet the needs of international trade where:— the use of the active substance2 in a plant protection product3 on a given product is not authorised in the European Union for reasons other than public health reasons for the specific product and specific use; or— a different level is appropriate because the existing European Union MRL was set for reasons other than public health reasons for the specific product and specific use1 maximum residue level (MRL) [ IATE:787422 ]2 active substance [ IATE:1255806 ]3 plant protection product [ IATE:58275 ]" Reference "COM-EN, based on:Article 3(2)(g) of Regulation (EC) No 396/2005 of the European Parliament and of the Council of 23 February 2005 on maximum residue levels of pesticides in or on food and feed of plant and animal origin and amending Council Directive 91/414/EEC (Text with EEA relevance)Text with EEA relevance"
    tolérance à l'importation
    fr
  11. INDUSTRY|chemistry

    #610727

    IATE #866586
    lamháltas anailíseach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Áirítear ar na lamháltais a leagtar síos san Iarscríbhinn seo dialltaí teicniúla agus anailíseacha. Ón uair a mbeidh lamháltais anailíseacha i leith neamhchinnteachtaí tomhais agus i leith athruithe sa nós imeachta socraithe ar leibhéal an Chomhphobail, ba cheart na luachanna a leagtar síos i mír 2 a oiriúnú dá réir, le nach mbainfidh siad ach leis na lamháltais theicniúla amháin.' Reference "Rialachán (CE) Uimh. 767/2009 maidir le beatha a chur ar an margadh agus a úsáid, lena leasaítear Rialachán (CE) Uimh. 1831/2003 agus lena n-aisghairtear Treoracha 79/373/CEE, 80/511/CEE, 82/471/CEE, 83/228/CEE, 93/74/CEE, 93/113/CE agus 96/25/CE agus Cinneadh 2004/217/CE, CELEX:32009R0767/GA"
    Analyse-Toleranzwert
    de
    Comment CONTEXT: Vorschriften für die Durchführung von Analysen
    analytical tolerance
    en
    Definition degree of agreement (usually the simple ratio) between the analysed concentration and the requested concentration for a component Reference "Scott Medical Products. Glossary of Terms, http://www.scottmedicalproducts.com/technical-data/glossary-of-terms/ [24.4.2014]"
    Comment Analytical tolerance is not determined by statistical means (whereas accuracy is). Analytical tolerance is sometimes used synonymously (but incorrectly) with analysis accuracy.
    tolérance analytique
    fr
  12. ENVIRONMENT|environmental policy|pollution control measures · ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme

    #615554

    IATE #926975
    lamháltas astaíochtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    lamháltas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    lamháltas astaíochtaí CTA an Aontais Reference Comhairle-GA
    ga
    EU-EHS-Zertifikat | Treibhausgasemissionszertifikat | Emissionszertifikat | Zertifikat | Emissionsrecht | Emissionsberechtigung
    de
    Definition "im Zusammenhang mit dem EU-Emissionshandelssystem Zertifikat, das zur Emission von einer Tonne Kohlendioxidäquivalent in einem bestimmten Zeitraum berechtigt" Reference "Richtlinie 2003/87/EG über ein System für den Handel mit Treibhausgasemissionszertifikaten in der Gemeinschaft, Artikel 3 Buchstabe a"
    Comment "Legaldef. für die Zwecke des EU-Emissionshandelssystems im Ggs. zu IATE:2249863 (bezieht sich auf alle Arten von Emissionshandelssystemen mit festen Obergrenzen)"
    EU ETS emission allowance | emission allowance | European emission allowance | EU allowance | EUA | allowance | EU ETS allowance | emission entitlement | European allowance | European Union Allowance | EU ETS emissions allowance | greenhouse gas emissions allowance
    en
    Definition "within the context of the EU emissions trading system (EU ETS), the entitlement to emit a tonne of carbon dioxide or an amount of any other greenhouse gas with an equivalent global warming potential during a specified period" Reference "Council-EN, based on Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community CELEX:32003L0087"
    Comment "1) This concept relates to allowances under the EU ETS, as opposed to IATE:2249863 which refers to allowances under any cap-and-trade system. 2) Allowances are non-Kyoto units. For their validity, see Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC, Article 13.There are two types of allowances: Chapter II allowances and Chapter III allowances. All transactions involving allowances shall take place within the Union registry and shall be recorded and checked by the EUTL but not by the ITL. Allowances do not have a physical existence, they are only records in IT systems. Thus they are IT markings."
    quota d'émission | quota du SEQE de l’Union européenne | quota
    fr
    Definition "dans le cadre du système d'échange de quotas d'émission de l'UE, autorisation d'émettre une tonne de dioxyde de carbone ou de tout autre gaz à effet de serre au cours d'une période donnée" Reference "Conseil-FR, d'après:- Directive 2003/87/CE établissant un système d'échange de quotas d'émission de gaz à effet de serre dans l'Union et modifiant la directive 96/61/CE du Conseil, version consolidée"
  13. ENVIRONMENT

    #640857

    IATE #2249863
    lamháltas astaíochtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treibhausgasemissionszertifikat | Emissionszertifikat
    de
    Definition Instrument der globalen Klimaschutzpolitik, das im Rahmen des Emissionsrechtehandels eingesetzt wird und zum Ausstoß bestimmter Mengen von klimarelevanten Gasen berechtigt Reference Council-DE
    Comment "allg. Def. im Rahmen eines Handelssystems mit festen Emissionsobergrenzen IATE:2230930 ; vgl. Emissionszertifikat (der EU) IATE:926975 (mit anderer Definition); DIV: aih, 9.9.09; UPD: RSZ, 23.2.10"
    greenhouse gas emissions allowance | emissions allowance | tradable emissions permit | tradable permit | emissions permit | tradeable permit | tradeable emissions permit | GGEA
    en
    Definition "allowance entitling the holder to emit a certain amount of GHGs under a cap-and-trade [IATE:2230930 ] programme" Reference "Based on World Resources Institute, ""climate policy terminology"" http://pdf.wri.org/bottom_line_climate_policy_terminology.pdf [24.11.2011]"
    Comment "Under a cap-and-trade scheme companies are allocated greenhouse gas emission allowances in line with their government's environmental objectives, and can then trade them with each other to achieve the best cost-effectiveness. This concept relates to any cap-and-trade system, as opposed to IATE:926975 , which refers specifically to EU ETS"
    quota d'émission de gaz à effet de serre | permis d'émission négociable
    fr
    Definition quantité de gaz à effet de serre allouée à une activité dans le cadre d'un système de plafonnement Reference "FranceTerme; http://franceterme.culture.fr/FranceTerme/recherche.html [9.9.2011]"
    Comment "Voir aussi: système d'échange de quotas d'émission de gaz à effet de serre [IATE:933374 ]Dans le cadre du système d'échange de quotas d'émission de l'UE, voir la définition de la fiche [ IATE:926975 ]"
  14. ENVIRONMENT|environmental policy|climate change policy

    #643942

    IATE #3518012
    lamháltas astaíochtaí de réir Chaibidil III Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    lamháltas Chaibidil III Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kapitel-III-Zertifikat
    de
    Definition alle nicht gemäß Kapitel II der Richtlinie 2003/87/EG vergebenen Zertifikate Reference "Richtlinie 2003/87/EG des Europäischen Parlaments und des Rates vom 13. Oktober 2003 über ein System für den Handel mit Treibhausgasemissionszertifikaten in der Gemeinschaft (konsolidierte Fassung) CELEX:32003L0087/DE"
    Comment Emissionshandel
    Chapter III allowance | allowances
    en
    Definition "allowance ( IATE:3518010 ) not issued under Chapter II of Directive 2003/87/EC" Reference "Regulation No 920/2010 for a standardised and secured system of registries pursuant to Directive 2003/87/EC and Decision No 280/2004/EC, CELEX:32010R0920/EN"
    Comment "See also:- Chapter II allowance (related) ( IATE:3518011 )- Union registry (related) [ IATE:3518021 ]"
    quota du chapitre III
    fr
    Definition quotas délivrés par les registres relevant du chapitre III de la directive 2003/87/CE Reference "Règlement (UE) n° 920/2010 de la Commission du 7 octobre 2010 concernant un système de registres normalisé et sécurisé conformément à la directive 2003/87/CE du Parlement européen et du Conseil et à la décision n° 280/2004/CE du Parlement européen et du Conseil , http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:270:0001:0052:FR:PDF"
  15. FINANCE|financial institutions and credit|banking · BUSINESS AND COMPETITION|accounting|accounting

    #658257

    IATE #3573070
    lamháltas caillteanais Reference "Rialachán (AE) 2017/2395 lena leasaítear Rialachán (AE) Uimh. 575/2013 maidir leis na socruithe idirthréimhseacha leis an tionchar a bheidh ag tabhairt isteach IFRS 9 ar chistí dílse a mhaolú agus le haghaidh láimhseáil neamhchosaintí móra i gcás neamhchosaintí áirithe san earnáil phoiblí atá ainmnithe in airgeadra intíre Ballstáit ar bith"
    ga
    Context '... lena n-áirítear an lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu ...' Reference "Rialachán (AE) 2017/2395 lena leasaítear Rialachán (AE) Uimh. 575/2013 maidir leis na socruithe idirthréimhseacha leis an tionchar a bheidh ag tabhairt isteach IFRS 9 ar chistí dílse a mhaolú agus le haghaidh láimhseáil neamhchosaintí móra i gcás neamhchosaintí áirithe san earnáil phoiblí atá ainmnithe in airgeadra intíre Ballstáit ar bith"
    lamháltas in aghaidh drochfhiach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wertberichtigung | Wertberichtigung für Kreditausfälle | Wertberichtigung auf Kreditverluste
    de
    Definition Korrekturposten auf der Passivseite einer Bilanz eines Kreditinstituts, der voraussichtliche Kreditausfälle aus dem jeweiligen Forderungsbestand abdeckt Reference "Council-DE vgl. Bank für Int. Zahlungsausgleich (BIZ) : Sachgerechte Methoden zur Bilanzierung von Krediten, Offenlegung von Kreditrisiken und damit verbundene Fragen (9.8.2021)"
    loss allowance | loan loss allowance | allowance for credit losses | loan loss reserve | allowance for bad debt | provision for loss
    en
    Definition balance-sheet account giving an estimate of the amount of a debt (typically a loan) that an entity is unlikely to recover, and used to reduce the carrying value of that debt as an asset Reference "Council-EN based on:- 'allowance for credit losses' (3.3.2021), Investopedia- Deutsche Bank annual report 2013 > Notes > Accounting Policies > Impairment of Loans and Provision for Off-Balance-Sheet Positions (3.3.2021)"
    Comment "A certain amount of credit losses can be anticipated, and these expected credit losses are included as a contra asset and as an expense in the company's balance sheet and income statement respectively. The loss allowance is generally measured at 12-month expected credit losses if, at the reporting date, its credit risk has not increased significantly since initial recognition. Otherwise, if credit risk has increased significantly since initial recognition, the credit loss allowance is measured at lifetime expected credit losses."
    correction de valeur pour pertes | correction de valeur pour pertes attendues | réduction de valeur sur créances | provision pour pertes de crédit attendues | provision pour créance douteuse
    fr
    Definition évaluation des pertes de crédit attendues qui entraîne la réduction de la valeur comptable d'une créance ou d'un actif et qui donne lieu à la constitution d'une provision au titre de la perte attendue Reference "Conseil-FR d'après:- Site de la BRI, Comité de Bâle sur le contrôle bancaire (2015), ""Recommandations relatives au risque de crédit et à la comptabilisation des pertes de crédit attendues"" (26.3.2021)- Site de Deloitte, ""Société PCGR Internationaux Limitée - États financiers modèles pour l’exercice clos le 31 décembre 2016"" (26.3.2021)"
    Comment "1. l'IFRS 9 impose un modèle de dépréciation fondé sur les pertes attendues et non plus sur les pertes subies, ce qui constitue un changement radical pour les groupes bancaires. Le montant de la perte doit être comptabilisé dans le bilan consolidé.2. Si le risque de crédit que comporte l’instrument financier n'a pas connu une augmentation significative depuis la comptabilisation initiale, alors la correction
  16. FINANCE

    #666308

    IATE #3620717
    lamháltas caipitil Reference "Conclúidí ón gComhaire Eorpach, an 21 agus 22 Deireadh Fómhair 2021"
    ga
    Context """ar an mBanc Eorpach Infheistíochta féachaint an bhféadfaí dlús a chur leis an infheistíocht san aistriú fuinnimh, laistigh dá lamháltas caipitil reatha, d’fhonn na rioscaí go mbeadh suaitheadh ann amach anseo a laghdú agus d’fhonn uaillmhianta na hEorpa i réimse na nascachta domhanda a bhaint amach""" Reference "Conclúidí ón gComhaire Eorpach, an 21 agus 22 Deireadh Fómhair 2021"
    Kapitalspielraum
    de
    capital headroom
    en
    Definition difference between a financial institution's total capital and the capital already earmarked for specific spending Reference Council-EN and Council Terminology Coordination
    Comment In practice, this translates to the capital available to the institution for other spending.
    volant de capitaux
    fr
    Definition différence entre le capital total dont dispose un établissement financier et le capital qui a déjà été affecté à d'autres dépenses Reference Conseil-FR, d'après Conseil-EN
    Comment "À ne pas confondre avec le volant de fonds propres qui, pour une banque, correspond à la différence entre fonds propres disponibles et fonds propres réglementaires"
  17. FINANCE|taxation

    #623148

    IATE #1236750
    lamháltas cánach Reference "An tAcht Airgeadais, 1989, http://www.acts.ie/print/ga.act.1989.0010.1.html [3.7.2018] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Steuervorteil | Steuervergünstigungen | Steuerersparnis
    de
    tax concession
    en
    Definition special provision for a firm not to pay a tax that it would otherwise owe, provided by a local, state, or national government as an inducement to invest Reference "‘tax concession’. Dictionary Central, http://www.dictionarycentral.com/definition/tax-concession.html [28.7.2017]"
    avantage fiscal | allègement fiscal | dégrèvement fiscal
    fr
  18. ENVIRONMENT|environmental policy|climate change policy

    #643941

    IATE #3518011
    lamháltas Chaibidil II Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kapitel-II-Zertifikat
    de
    Definition gemäß Kapitel II der Richtlinie 2003/87/EG vergebene Zertifikate Reference "Richtlinie 2003/87/EG des Europäischen Parlaments und des Rates vom 13. Oktober 2003 über ein System für den Handel mit Treibhausgasemissionszertifikaten in der Gemeinschaft (konsolidierte Fassung) CELEX:32003L0087/DE"
    Comment Emissionshandel
    Chapter II allowance
    en
    Definition "allowance ( IATE:3518010 ) issued under Chapter II of Directive 2003/87/EC" Reference "Regulation No 920/2010 for a standardised and secured system of registries pursuant to Directive 2003/87/EC and Decision No 280/2004/EC, CELEX:32010R0920/EN"
    Comment "see also 'Chapter III allowance' ( IATE:3518012 )"
    quota du chapitre II
    fr
    Definition quotas délivrés par les registres relevant du chapitre II de la directive 2003/87/CE Reference "Règlement (UE) n° 920/2010 de la Commission du 7 octobre 2010 concernant un système de registres normalisé et sécurisé conformément à la directive 2003/87/CE du Parlement européen et du Conseil et à la décision n° 280/2004/CE du Parlement européen et du Conseil , http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:270:0001:0052:FR:PDF"
  20. EUROPEAN UNION|European Union law · TRADE|trade policy|public contract

    #649180

    IATE #3545181
    lamháltas comhpháirteach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    dámhachtain lamháltais trasteorann Reference Comhairle-GA
    ga
    lamháltas comhpháirteach poiblí trasteorann Reference Comhairle-GA
    ga
    gemeinsame Konzession
    de
    Definition öffentliche Konzession, die von Auftraggebern bzw. Vergabestellen aus unterschiedlichen Mitgliedstaaten gemeinsam vergeben wird Reference "Council-DE, vgl. RL-Vorschlag über die Konzessionsvergabe, Art.31 (KOM 2011/897 endg) CELEX:52011PC0897/DE"
    Comment "XREF: Konzessionsvertrag IATE:818143 Konzession IATE:3545178 DIV: aih, 15.1.2013"
    joint concession | cross-border concession award | cross-border joint public concession
    en
    Definition public concession that is awarded jointly by contracting authorities or contracting entities from different Member States Reference "CENTERM, based on Article 31 of the Proposal for a Directive of the European Parliament and of the Council on the award of concession contracts, CELEX:52011PC0897/EN"
    Comment "NB: This term does not appear in the adopted text, which refers to 'cross-border award of contracts' instead. See also:- IATE:818143 for ""concession contract""- IATE:3545178 for ""concession"""
    concession conjointe | attribution transnationale de contrats | attribution de contrats transfrontaliers | attribution transfrontalière de contrats
    fr
    Definition concession publique attribuée conjointement par les pouvoirs adjudicateurs ou entités adjudicatrices de différents États membres Reference "Conseil-FR d'après l'article 31 de la proposition de directive du Parlement européen et du Conseil sur l'attribution de contrats de concession, CELEX:52011PC0897/FR NB: ce terme n'apparaît pas dans le texte adopté (cf. CELEX:32014L0023/FR ), qui emploie à la place l'expression ""attribution transnationale de contrats""."
    Comment "Voir également: - IATE:818143 ""contrat de concession"" - IATE:3545178 ""concession"""