- miondifríocht Tagairt Ionstraim Aontachais 1972, Airt. 66(1)
- ga
39 toradh
- BUSINESS AND COMPETITION|accounting
- glandifríochtaí sna rátaí malairte Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Nettoumrechnungsdifferenzen
- de
- Sainmhíniú Differenzen, die sich ergeben, wenn die gleiche Anzahl von Währungseinheiten zu unterschiedlichen Wechselkursen in eine andere Währung umgerechnet wird Tagairt "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), vgl. IAS 21.8 - Umrechnungsdifferenz, CELEX:32008R1126/DE"
- ECONOMICS|economic analysis|statistics · ENVIRONMENT|natural environment|wildlife|plant life
- innéacs fásra den difríocht normalaithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- NDVI Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Normalised Difference Vegetation Index | normalized | NDVI
- en
- Sainmhíniú index measuring the amount of light absorbed by green vegetation against the amount it reflects Tagairt "COM-EN, based on: Australian Government Bureau of Meteorology > Climate > Climate Maps > NDVI Maps > About NDVI Maps, http://www.bom.gov.au/climate/austmaps/about-ndvi-maps.shtml [23.3.2018]"
- Nóta "NDVI = (REF_nir – REF_red)/(REF_nir + REF_red), where REF_nir and REF_red are the spectral reflectances measured in the near infrared and red wavebands respectively. Note reference: Copernicus Global Land Service > Products > Vegetation > Normalized Difference Vegetation Index, https://land.copernicus.eu/global/products/ndvi [23.3.2018]"
- ENERGY|electrical and nuclear industries|electrical industry|electrical energy
- conradh difríochta aontreo Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- one-way contract for difference | one-way CfD | one-sided contract for difference | one-sided CfD
- en
- Sainmhíniú "contract for difference in the electricity market which can be structured in one of two ways: either that the seller pays the buyer the difference if the spot price exceeds the strike price, or that the buyer pays the seller the difference if the strike price exceeds the spot price" Tagairt "COM-Terminology Coordination and COM-EN, based on: PennState College of Earth and Mineral Sciences > EBF 483: Introduction to Electricity Markets > Lessons > Lesson 10: Financial Transmission Rights and Hedging, 10.2.3 Contracts for Differences (11.8.2022)"
- ECONOMICS|economic analysis|statistics · TRADE|consumption|consumption
- difríocht cháilíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- quality difference
- en
- Sainmhíniú "difference between the characteristics, timing, place of purchase or terms of supply of two individual products, where this is relevant from the consumer’s perspective" Tagairt "Commission Implementing Regulation (EU) 2020/1148 of 31 July 2020 laying down the methodological and technical specifications in accordance with Regulation (EU) 2016/792 of the European Parliament and of the Council as regards harmonised indices of consumer prices and the house price index"
- SOCIAL QUESTIONS|health|medical science|epidemiology
- difríocht riosca Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- riosca inchurtha Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- difríocht riosca chúisíoch Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- risk difference | causal risk difference | attributable risk
- en
- Sainmhíniú absolute effect of a risk factor Tagairt "Wayne W. LaMorte. 'Risk Differences and Rate Differences' (11.11.2024). Boston University School of Public Health"
- LAW|rights and freedoms
- difríocht ghnéasach Tagairt "Gníomhaireacht an Aontais Eorpaigh um Chearta Bunúsacha, «An Homafóibe agus an tIdirdhealú ar Fhorais an Treoshuímh Ghnéasaigh agus na Féiniúlachta Inscne i mBallstáit an AE, Cuid II: An Scéal ó Thaobh Cúrsaí Sóisialta”, 2009. http://fra.europa.eu/sites/default/files/fra-hdgso-report-part2_ga.pdf [10.10.2013] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- Comhthéacs Fuarthas amach le staidéar cuimsitheach a mhair dhá bhliain in 12 scoil in Éirinn agus a bhí bunaithe ar bhreathnadóireacht sa seomra ranga, ar agallaimh le daltaí agus leis an bhfoireann, ar fhócasghrúpaí agus ar thorthaí suirbhéanna gurb ábhar tabú é an treoshuíomh gnéasach. Atreisíodh an dofheictheacht institiúideach le heaspa focal le difríocht ghnéasach a ainmniú agus a phlé. Tagairt "Gníomhaireacht an Aontais Eorpaigh um Chearta Bunúsacha, «An Homafóibe agus an tIdirdhealú ar Fhorais an Treoshuímh Ghnéasaigh agus na Féiniúlachta Inscne i mBallstáit an AE, Cuid II: An Scéal ó Thaobh Cúrsaí Sóisialta”, 2009. http://fra.europa.eu/sites/default/files/fra-hdgso-report-part2_ga.pdf [10.10.2013]"
- ENERGY|electrical and nuclear industries|nuclear energy
- difríocht sheoltóra/fhaighteora Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Absender/Empfänger-Differenz
- de
- Sainmhíniú Differenz zwischen der in der empfangenden Materialbilanzzone gemessenen Kernmaterialmenge einer Charge und der Menge nach der Angabe der absendenden Materialbilanzzone Tagairt "Verordnung (Euratom) Nr. 302/2005 der Kommission vom 8.2.2005 über die Anwendung der Euratom-Sicherungsmaßnahmen, Artikel 2 Nummer 19 CELEX:32005R0302/DE"
- shipper/receiver difference
- en
- Sainmhíniú the difference between the quantity of nuclear material in a batch as measured at the receiving material balance area and the quantity as stated by the shipping material balance area; Tagairt "Commission Regulation (Euratom) No 302/2005 of 8 February 2005 on the application of Euratom safeguards - Council/Commission statement, Official Journal L 054 , 28/02/2005, CELEX:32005R0302/EN"
- écart entre expéditeur et réceptionnaire
- fr
- Sainmhíniú différence entre la quantité de matière nucléaire d'un lot mesurée par la zone de bilan matières réceptionnaire et la quantité déclarée par la zone de bilan matières expéditrice Tagairt "Règlement (Euratom) n° 302/2005 de la Commission du 8 février 2005 relatif à l'application du contrôle de sécurité d'Euratom - Déclaration du Conseil et de la Commission, Journal officiel n° L 054 du 28/02/2005, CELEX:32005R0302/FR"
- BUSINESS AND COMPETITION|accounting
- zu versteuernde temporäre Differenz
- de
- Sainmhíniú temporärer Unterschied, der zu steuerpflichtigen Beträgen bei der Ermittlung des zu versteuernden Gewinns (steuerlichen Verlustes) zukünftiger Perioden führt, wenn der Buchwert des Vermögenswerts realisiert oder der Schuld erfüllt wird Tagairt "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), vgl. IAS 12.5, CELEX:32008R1126/DE"
- taxable temporary difference
- en
- Sainmhíniú A temporary difference that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled. Tagairt IASCF, Key term list
- BUSINESS AND COMPETITION|accounting
- difríocht shealadach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- temporäre Differenz
- de
- Sainmhíniú Unterschiedsbeträge zwischen dem Buchwert eines Vermögenswertes oder einer Schuld in der Bilanz und seinem Steuerwert Tagairt "VO 1725/2003 Übernahme bestimmter internationaler Rechnungslegungsstandards, ABl. L_261/2003, CELEX:32003R1725/de"
- Nóta je nachdem dann entweder (a) zu versteuernde temporäre Differenzen oder (b) abzugsfähige temporäre Differenzen
- temporary difference
- en
- Sainmhíniú difference between the amount attributed to an asset or liability for tax purposes and the amount at which the asset or liability is carried in the balance sheet Tagairt "Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, CELEX:32003R1725/EN"
- BUSINESS AND COMPETITION|accounting|accounting
- difríochtaí sealadacha Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Comhthéacs 'Beidh na sócmhainní cánach iarchurtha nach bhfuil ag brath ar bhrabúsacht todhchaí teoranta do shócmhainní cánach iarchurtha a eascraíonn as difríochtaí sealadacha, sa chás go gcomhlíontar na coinníollacha seo a leanas ar fad.' Tagairt "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"
- temporary differences
- en
- Sainmhíniú differences between the carrying amount of an asset or liability in the balance sheet and its tax base Tagairt "Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, OJ L 320, 29.11.2008, CELEX:32008R1126/EN"
- Nóta Temporary differences may be either: (a) taxable temporary differences, which are temporary differences that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered orsettled; or (b) deductible temporary differences, which are temporary differences that will result in amounts that are deductible in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.
- différences temporelles
- fr
- Sainmhíniú les différences entre la valeur comptable d'un actif ou d'un passif au bilan et sa base fiscale Tagairt "Règlement (CE) n o 1126/2008 de la Commission du 3 novembre 2008 portant adoption de certaines normes comptables internationales conformément au règlement (CE) n o 1606/2002 du Parlement européen et du Conseil, JO L 320 du 29.11.2008, CELEX:32008R1126/FR"
- Nóta Les différences temporelles peuvent être: a) soit des différences temporelles imposables, c'est-à-dire des différences temporelles qui généreront des montants imposables dans la détermination du bénéfice imposable (perte fiscale) de périodes futures lorsque la valeur comptable de l'actif ou du passif sera recouvrée ou réglée; b) soit des différences temporelles déductibles, c'est-à-dire des différences temporelles qui généreront des montants déductibles dans la détermination du bénéfice imposable (perte fiscale) de périodes futures lorsque la valeurcomptable de l'actif ou du passif sera recouvrée ou réglée La base fiscale d'un actif ou d'un passif est le montant attribué à cet actif ou passif à des fins fiscales
- difríocht ama Tagairt Ionstraim Aontachais 1979, Iar. II, I0 L 291/79, lch. 119
- ga
- TRADE|marketing|preparation for market · FINANCE
- difríochtaí uainiúcháin Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- distorsions temporelles
- fr
- Sainmhíniú principale cause de la constitution d'une provision pour l'impôt sur les sociétés reporté, étant donnés que certains éléments sont imposables ou déductibles à des périodes différentes du point de vue comptable et fiscal Tagairt Kissas,C.,Termin.des marchés financiers,1990
- AGRICULTURE, FORESTRY AND FISHERIES
- coigeartaigh difríocht Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- AGRICULTURE, FORESTRY AND FISHERIES
- cúitigh (difríocht) Tagairt Ionstraim Aontachais 1979, Airt. 61
- ga
- réitigh (difríochtaí) Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- BUSINESS AND COMPETITION|accounting
- difríochtaí aistriúcháin Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Umrechnungsdifferenz
- de
- Sainmhíniú Unterschiede aus der Berechnung von Beträgen in einer anderen Währung, die zu unterschiedlichen Kursen oder zu unterschiedlichen Zeitpunkten und Kursen erfolgt Tagairt Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
- Nóta zu unterschiedlichen Kursen ist die Umrechung der Bilanz mit dem Stichtagskurs (teilweise auch mit dem historischen Kurs) und die GuV mit dem Durchschnittskrus; zu unterschiedlichen Zeitpunkten mit i.d.R. unterschiedlichen Kursen ist z.B. die Umrechnung eines Bilanzpostens am Jahresanfang und am Jahresende
- ENERGY|electrical and nuclear industries|electrical industry|electrical energy
- conradh difríochta dhá threo Tagairt "Rialachán (AE) 2022/1032 lena leasaítear Rialacháin (AE) 2017/1938 agus (CE) Uimh. 715/2009 i dtaca le stóráil gáis,CELEX:32022R1032/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- Comhthéacs 'I roinnt Ballstát, cuirtear caidhp ar an ioncam a fhaightear ó ghineadóirí áirithe cheana féin trí bhíthin bearta Stáit agus poiblí amhail taraifí ar sholáthar leictreachais agus conarthaí difríochta dhá threo.' Tagairt "Rialachán (AE) 2022/1854 maidir le hidirghabháil éigeandála chun aghaidh a thabhairt ar phraghsanna arda fuinnimh,CELEX:32022R1854/GA"
- two-way contract for difference | two-way CfD | two-sided contract for difference | two-sided CfD
- en
- Sainmhíniú "sum of two one-way contracts for difference for electrical energy under which the seller pays the buyer if the spot price exceeds the strike price and the buyer pays the seller if the strike price exceeds the spot price" Tagairt "COM-Terminology Coordination and COM-EN, based on: PennState College of Earth and Mineral Sciences > EBF 483: Introduction to Electricity Markets > Lessons > Lesson 10: Financial Transmission Rights and Hedging, 10.2.3 Contracts for Differences (11.8.2022)"
- Nóta "A two-way contract for difference resembles a forward contract for energy."
- contrat d'écart compensatoire bidirectionnel | contrat sur différence bidirectionnel
- fr
- Sainmhíniú contrat entre l'exploitant d'une installation de production d'électricité et une contrepartie, habituellement une entité publique, qui permet de garantir une rémunération minimale et de limiter les rémunérations excessives Tagairt "Conseil-FR, d'après Règlement (UE) 2024/1747 du Parlement européen et du Conseil du 13 juin 2024 modifiant les règlements (UE) 2019/942 et (UE) 2019/943 en ce qui concerne l’amélioration de l’organisation du marché de l’électricité de l’Union "
- ECONOMICS|economic analysis|statistics · ECONOMICS|national accounts|national accounts
- difear eisiúna Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Comhthéacs 'Na sonraí ráithiúla agus na sonraí bliantúla comhfhreagracha a tuairiscíodh i dtábla 2 den Iarscríbhinn seo agus sonraí a tuairiscíodh faoi Rialachán (CE) Uimh. 479/2009, beidh siad comhsheasmhach seachas i gcás aon difear eisiúna tráth sprioc-amanna tarchurtha nach dtarlaíonn ag an am céanna.' Tagairt "Rialachán (AE) 2023/734 lena leasaítear Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, agus lena n-aisghairtear 11 ghníomh dlí i réimse na gcuntas náisiúnta, CELEX:32023R0734/GA"
- vintage differences
- en
- Sainmhíniú different timeliness and/or revision policies of related statistics Tagairt "Report from the Commission on the implementation of Regulation (EC) No 1161/2005 on the compilation of quarterly non-financial accounts by institutional sector"