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30 results

  1. EUROPEAN UNION|EU finance|Community budget

    #617934

    IATE #1077575
    leithreasú sealadach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    soláthairtí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás inar mó na soláthairtí le haghaidh ráthaíocht bhuiséadach ná méid an tsoláthair a thagann as an ráta soláthair dá dtagraítear i mír 1 den Airteagal seo, bainfear úsáid as na hacmhainní dá dtagraítear i bpointe (b), i bpointe (c) agus i bpointe (d) den chéad fhomhír de mhír 4 den Airteagal seo a bhfuil baint acu leis an ráthaíocht sin' Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais"
    vorläufig eingesetzte Mittel | vorläufige Mittel
    de
    Definition Betrag, der unter dem Vorbehalt der Erfüllung bestimmter Bedingungen in die Reserve eingestellt wurde Reference "Mitteilung der Kommission — Jahresrechnung der Europäischen Union — Haushaltsjahr 2010, Abschn. 2.2"
    provisions | provisional appropriation
    en
    Definition amount placed in reserve pending the fulfilment of certain conditions Reference "Communication — Annual accounts of the European Union — Financial year 2010, section 2.2"
    crédit provisionnel
    fr
    Definition somme mise en réserve tant que certaines conditions ne sont pas remplies Reference "Communication de la Commission au Parlement européen, au Conseil et à la Cour des Comptes — Comptes annuels de l'Union européenne — Exercice 2010, section 2.2, JO C 332 du 14.11.2011, p.1"
  2. ECONOMICS|economic analysis|statistics · TRADE|marketing|preparation for market · INDUSTRY|building and public works

    #631499

    IATE #1568739
    soláthairtí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Lieferungen
    de
    supplies
    en
    Definition those objects and substances purchased to provide the goods and services to be sold or turned into capital assets,including raw materials,consumables and packaging Reference Tacis,Dict.of Economic and Management Terms,2nd ed.,1996
    fournitures
    fr
  4. TRADE|marketing|preparation for market · FINANCE

    #626415

    IATE #1364569
    aistriú ó chuntais soláthairtí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Auflösung von Rückstellungen und Wertberichtigungen | Erträge aus der Auflösung von Rückstellungen und Wertberichtigungen
    de
    release of provisions for contingencies and depreciation | allocation from provisions and reserves for doubtful accounts | release of previous year's provisions | release of previous year's provisions for possible losses | release of provisions | transfer from provisions | transfer from provision accounts
    en
    virements des comptes de provisions
    fr
  6. FINANCE|budget|implementation of the budget · EUROPEAN UNION|EU finance|EU budget|general budget (EU)

    #657450

    IATE #3571729
    ciste don soláthar coiteann Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais"
    ga
    Context 'Ba cheart creat rialaithe inmheánach téagartha a chur ar fáil leis na rialacha is infheidhme maidir le soláthar agus maidir leis an gciste don soláthar coiteann.' Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais"
    ciste coiteann soláthairtí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gemeinsamer Dotierungsfonds | CPF
    de
    Definition Fonds, in dem Dotierungen für die Fälle der finanziellen Verbindlichkeiten, die sich aus Finanzierungsinstrumenten, Haushaltsgarantien oder Maßnahmen des finanziellen Beistands ergeben können, gehalten werden Reference "Council-DE nach Verordnung (EU, Euratom) 2018/1046 über die Haushaltsordnung für den Gesamthaushaltsplan der Union, Art. 212 Abs. 1 CELEX:32018R1046/DE"
    Comment "siehe auch ""Dotierungsquote"" IATE:140601"
    common provisioning fund | CPF
    en
    Definition fund holding provisions made to cover the financial liabilities arising from financial instruments, budgetary guarantees or financial assistance Reference "Council-EN, based on Regulation (EU, Euratom) 2018/1046 on the financial rules applicable to the general budget of the Union, Article 212(1), CELEX:32018R1046"
    Comment "See also 'provisioning rate' [ IATE:140601 ]"
    fonds commun de provisionnement
    fr
    Definition fonds détenant les provisions constituées pour couvrir les responsabilités financières découlant d'instruments financiers, de garanties budgétaires ou de l'assistance financière Reference "Conseil-FR, d'après le règlement (UE, Euratom) 2018/1046 relatif aux règles financières applicables au budget général de l’Union, art. 212, par. 1, CELEX:32018R1046/FR"
    Comment "Voir aussi:- IATE:1080535 exécution directe- IATE:140601 taux de provisionnement"
  8. BUSINESS AND COMPETITION|competition

    #622835

    IATE #1227107
    cros-soláthairtí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Foráiltear le hAirteagal 4, pointí (c)(ii) agus (iii) de Rialachán (AE) 2022/720, i gcóras dáileacháin roghnaitheach, gur cruashrianta iad cros-soláthairtí a shrianadh idir comhaltaí an chórais dáileacháin roghnaithigh atá ag oibriú ar na leibhéil trádála chéanna nó ar leibhéil thrádála dhifriúla mar aon le srian ar dhíolacháin ghníomhacha nó éighníomhacha le húsáideoirí deiridh a dhéanann comhaltaí an chórais dáileacháin roghnaithigh atá ag oibriú ar leibhéal miondíola na trádála. Tá feidhm ag Airteagal 4, pointí (b), (c) agus (d) den Rialachán beag beann ar an gcainéal díolacháin a úsáidtear, mar shampla, cibé acu a dhéantar díolacháin as líne nó ar líne.' Reference "Treoirlínte maidir le srianta ingearacha 2022/C 248/01, CELEX:52022XC0630(01)/GA"
    tras-soláthairtí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is amhlaidh atá toisc go mbeadh ar dháileoirí údaraithe, i ngeall ar an gcomhcheangal sin, glacadh le cruashrianta de réir bhrí Airteagal 4, pointe (b) nó (c) de Rialachán (AE) 2022/720, mar shampla, ar dhíolacháin ghníomhacha chuig críocha nó chuig custaiméirí nár leithdháileadh go heisiach, srianta ar dhíolacháin ghníomhacha nó éighníomhacha le húsáideoirí deiridh (143), nó srianta ar thras-soláthairtí idir dháileoirí údaraithe (144). Mar sin féin, ní fhéadfaidh an soláthróir gealltanas a thabhairt ach dáileoirí údaraithe áirithe a sholáthar ar an gcríoch ina n-oibrítear an córas dáileacháin roghnaitheach nó nach ndéanfaidh sé aon díolachán díreach ar an gcríoch sin (145). Ina theannta sin, de bhun an tríú heisceacht ó Airteagal 4, pointe (c)(i) de Rialachán (AE) 2022/720, féadfaidh an soláthróir clásal suímh a fhorchur ar a dháileoirí údaraithe.' Reference "Treoirlínte maidir le srianta ingearacha 2022/C 248/01, CELEX:52022XC0630(01)/GA"
    cross-supplies
    en
    Definition selective distributors purchasing goods from other selective distributors, independent of the level of trade at which they operate Reference "COM-IT based on:Report on European Distribution Law Day held in Brussels on 3rd May 2018 (19.1.2023)"
  14. TRADE|marketing|preparation for market

    #558927

    IATE #1487552
    soláthairtí agus tomhaltáin eile Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    supplies and other consumables
    en
    Definition the account showing consumable materials,consumable supplies and packaging Reference V.Q.,Chartered accoutant,1994
    autres approvisionnements
    fr
    Definition compte dans lequel sont enregistrés les stocks de matières consommables, de fournitures consommables et d'emballages (voir ces termes) Reference d'après La Revue fiduciaire,n°770 & 798,1993
  15. FINANCE|insurance|insurance · BUSINESS AND COMPETITION|accounting

    #610668

    IATE #865779
    soláthairtí comhionannaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Schwankungsrückstellung
    de
    Definition Rückstellung, die dem Ausgleich der Schwankungen im Schadenverlauf künftiger Jahre, wenn diese aufgrund von Erfahrungen im fraglichen Versicherungszweig wahrscheinlich sind, die Schwankungen nicht durch Beiträge ausgeglichen werden oder die Rückversicherungsdeckung die Schwankungen im Schadenverlauf auffängt, dient Reference "Wikipedia, ""Schwankungsrückstellung"" https://de.wikipedia.org/wiki/Schwankungsr%C3%BCckstellung (22.11.2016)"
    Comment CONTEXT: Schadenversicherung
    equalisation provision | equalisation reserve | claims equalisation reserve
    en
    Definition reserve built up by an insurance company as a cushion against periods with worse than average claims experience Reference "COM-EN, based on: Institute and Faculty of Actuaries, GLOSSARY OF TERMS - GENERAL INSURANCE Version 10/1/2002, David Forfar, 2002. https://www.actuaries.org.uk/documents/general-insurance-glossary-terms [20.2.2017]"
    provision pour égalisation | réserve d'équilibrage
    fr
  16. TRADE|marketing|preparation for market · FINANCE

    #623355

    IATE #1239550
    soláthairtí don úsáid phearsanta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Eigenverbrauch
    de
    Definition Begriff des Mehrwersteuerrechts für Güter und Dienstleistungen, die ein Unternehmer seinem Unternehmen für außerbetriebliche Zwecke entnimmt Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    supplies for personal use
    en
    Definition for value added tax purposes,a term referring to goods and services appropriated from a business for the personal use of the proprietor Reference Internat.Account.Lex.,UEC-Group Accounts
    consommation privée | consommation particulière
    fr
    Definition en matière de TVA, désigne les produits et services prélevés par un exploitant dans son entreprise à des fins privées Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  17. INTERNATIONAL RELATIONS · SOCIAL QUESTIONS

    #646908

    IATE #3532108
    soláthairtí fóirithinte Reference "Conclúidí na Comhairle Eorpaí (24/25 Márta 2011 http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/120318.pdf"
    ga
    Context """De thoradh ar an gcéad iarraidh ó rialtas na Seapáine, tá soláthairtí fóirithinte á gcur ar fáil ag an AE don dream atá thíos leis an tubaiste. Tá an AE ullamh le breis tacaíochta a thabhairt má iarrtar sin. Ar an mórgóir, tá spéis ag an AE an comhar leis an tSeapáin a fhorbairt maidir le fóirithint anachaine.""" Reference "Pointe 28, Conclúidí na Comhairle Eorpaí (24/25 Márta 2011) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/120318.pdf"
    Hilfsgüter
    de
    Definition "im Rahmen der Katastrophenhilfe IATE:852015 gelieferte Güter wie Nahrungsmittel, Bekleidung, Zelte oder medizinische Güter" Reference "Vgl. Entsch. KOM 2009/450/EG Auslegung der in Anh.I RL 2003/87/EG aufgeführten Luftverkehrstätigkeiten, Nr.2.3.3. (ABl. L_149/2009, S.69) CELEX:32009D0450/DE"
    Comment DIV: aka 28.03.11
    relief supplies | disaster supply | relief items
    en
    Definition supplies such as medicines, clean water, food, blankets, tents, plastic sheeting, plastic mats, cooking sets, clothing, etc. provided to populations affected by a disaster Reference "Council-EN, based on CHF International http://www.chfinternational.org/reliefsupplies and UNHCR http://www.unhcr.org/41d6b6ac4.html [23.03.2011]"
    secours | équipements de secours
    fr
    Definition l'ensemble des moyens mis en oeuvre pour faire face à un accident, une catastrophe Reference Conseil-FR
  19. TRADE|marketing|preparation for market

    #558877

    IATE #1487455
    soláthairtí le haghaidh athsholáthar sócmhainní dochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    provisions for replacement of fixed assets
    en
    Definition the account showing the provision created to replace fixed assets for an agent or a dealer; the provision is required by their contract Reference V.Q.,Chartered accoutant,1994
    provisions pour renouvellement des immobilisations-entreprises concessionnaires
    fr
    Definition compte destiné à enregistrer les provisions constituées par les entreprises concessionnaires qui, en vertu d'obligations contractuelles, sont tenues d'assurer le renouvellement des immobilisations Reference d'après La Revue fiduciaire,n°770 & 798,1993