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20 toradh

  1. BUSINESS AND COMPETITION|accounting

    #576451

    IATE #3519690
    gnóthachain Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gains
    en
    Sainmhíniú increases in economic benefits and as such are no different in nature from revenue Tagairt IASCF, Key term list
  2. ENVIRONMENT|environmental policy|pollution control measures

    #649490

    IATE #3546107
    GAINS Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Samhail Mheasúnaithe Chomhtháite GAINS Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Idirghníomhaíochtaí agus Sineirgí i dtaca le Gáis Ceaptha Teasa agus Aerthruailliú Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    GAINS | GAINS model | Greenhouse Gas and Air Pollution Interactions and Synergies | Greenhouse Gas - Air Pollution Interactions and Synergies | Greenhouse Gas-Air Pollution Interactions and Synergies | GAINS Integrated Assessment Model
    en
    Sainmhíniú framework for the analysis of co-benefits reduction strategies from air pollution and greenhouse gas sources Tagairt "GAINS Europe. International Institute for Applied Systems Analysis (IIASA), Laxenburg, Austria, http://gains.iiasa.ac.at/gains/EUN/index.login?logout=1 [17.10.2012]"
  4. FINANCE · FINANCE|insurance

    #623447

    IATE #1239782
    gnóthachain chaipitiúla Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Veräußerungsgewinn | Liquidationsgewinn
    de
    Sainmhíniú Gewinn aus der Veräußerung von Vermögensgegenständen;er errechnet sich als Überschuß aus dem Veräußerungs Abzug der Veräußerungskosten und der Anschaffungskosten bzw.der niedrigeren Buchwerte oder anderer spezieller Steuerlicher Werte Tagairt International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    capital gains | capital gain
    en
    Sainmhíniú profit on disposal of capital assets, calculated as the excess of the consideration received, less expenses, over acquisition costs, net book amounts or other specified fiscal value Tagairt International Accounting Lexicon, UEC-Group Accounts
    plus-value de cession
    fr
    Sainmhíniú profit réalisé lors de la cession d'un bien.Il s'obtient en retranchant du prix de cession minoré des frais de cession le prix d'acquisition ou la valeur comptable ou évalué selon d'autres critères fiscaux Tagairt Internat.Account.Lex.,UEC-Comptes de groupe
  6. FINANCE|taxation

    #623400

    IATE #1239662
    cáin ghnóthachan caipitiúil Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kapitalertragsteuer | Verrechnungssteuer
    de
    Sainmhíniú Einkommensteuer auf Dividenden und/oder Zinsen und ähnliche Einkünfte;in den meisten Ländern an der Quelle einbehalten Tagairt International Accounting Lexicon (U.E.C.)-Konzernrechnungslegung
    tax on distributions | capital yields tax | tax on income from transferable securities | capital-gains tax
    en
    Sainmhíniú an income tax which applies to dividends and/or to interest etc.; in most countries, it is deducted by the payer from the amounts paid; it applied only if the debtor is a juridical person; as opposed to income from loans...which is applied to individuals; special method of collection of income tax and corporation tax Tagairt Internat.Account.Lex.,UEC-Group Accounts;CEC,Inventory of Taxes in the EC 1993,D3
    impôt sur le revenu des valeurs mobilières | impôt sur le revenu des capitaux | impôt sur les revenus de capitaux mobiliers
    fr
    Sainmhíniú impôt sur le revenu perçu sur les dividendes et/ou sur les intérêts et autres revenus similaires;retenu dans la plupart des pays à la source Tagairt Internat.Accounting Lex.,UEC-Comptes de groupe
  10. FINANCE|public finance and budget policy

    #649903

    IATE #3548531
    príobháidiú brabús Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Privatisierung der Gewinne
    de
    privatisation of profits | privatizing profits | privatization of gains
    en
    Sainmhíniú profits made by the private sector stay in the private sector Tagairt COM-EN
    Nóta "The phrase 'privatising profits and socialising losses' describes how businesses and individuals can successfully benefit from any and all profits related to their line of business, but avoid losses by having those losses paid for by society. Privatising profits and socialising losses suggests that when large losses occur for speculators or businesses, they are able to successfully lobby government for aide rather than face the consequences of said losses. Investopedia > 'Privatizing Profits And Socializing Losses', http://www.investopedia.com/terms/p/privatizing-profits-and-socializing-losses.asp [2.10.2014] See also:socialisation of losses (related) [ IATE:3548534 ]"
    privatisation des profits | privatisation des bénéfices | privatisation des gains
    fr
    Sainmhíniú fait de céder les profits aux acteurs privés détenteurs de capitaux (alors que les pertes sont supportées par l'État) Tagairt "COM-FR d'après: 1. «10 propositions pour sortir de la crise sans recommencer comme avant!», N. Mansouri-Guilani e.a., 2009, Éditions de l'Atelier, ISBN 978-2-7082-4057-5 [20.10.2014] 2. Article d'A. Parienty, «Socialisation des pertes et privatisation des profits», Alternatives économiques, 25.9.2008, http://alternatives-economiques.fr/blogs/parienty/2008/09/25/%C2%AB-socialisation-des-pertes-et-privatisation-des-profits-%C2%BB-une-idee-fausse/ [20.10.2014] 3. Aligner les salaires français sur ceux du Bangladesh: le scénario du pire, Paul Jorion, Le Monde, 13.5.2013, http://www.lemonde.fr/economie/article/2013/05/13/le-moins-disant-salarial-en-accusation_3175394_3234.html [20.10.2014]"
    Nóta "L'expression «privatisation des profits, socialisation des pertes» résume le fait que certains acteurs économiques peuvent prendre des risques excessifs sans avoir à en subir les conséquences, en raison des catastrophes en série que cela pourrait entraîner dans le reste de l’économie, obligeant ainsi l’État à intervenir pour les aider. Source: Article de M-O Padis, «Entre néolibéralisme et régulation: l'État à la croisée des chemins», Esprit 2008/11, ISBN 978-2-9092-1071-1 [20.10.2014] Voir aussi: [IATE:3548534 ]"
  14. BUSINESS AND COMPETITION|accounting

    #577027

    IATE #3520367
    gnóthachain agus caillteanais ó thaobh trádála de Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Handelsgewinne und -verluste
    de
    Sainmhíniú aus dem Kauf und anschließendem Verkauf von kurzfristig gehaltenen Finanzinstrumenten resultierende Unterschiede zwischen Verkaufspreis und Kaufpreis in Form von positiven Unterschieden (Verkaufspreis war höher als Kaufpreis) und negativen Unterschieden (Verkaufspreis war niedriger als Kaufpreis) Tagairt Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    trading gains and losses
    en
  15. BUSINESS AND COMPETITION|accounting

    #630558

    IATE #1550409
    gnóthachain neamhréadaithe 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 ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    gnóthachain chaipitiúla neamhréadaithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Baineann an ghluaiseacht ar urrúis go príomha le gnóthachain chaipitiúla neamhréadaithe a d’eascair as luacháil dheireadh na bliana ar an hurrúis a fuarthas i ndiaidh leachtú IBRC, ar gnóthachain iad a fhritháirítear go páirteach le scaoileadh na hathluachála tosaigh ar urrúis chomhchosúla arna ndiúscairt le linn na bliana.' Tagairt "'Tuarascáil Bhliantúil 2016,' Banc Ceannais na hÉireann, https://www.centralbank.ie/docs/librariesprovider2/annual-reports-irish/banc-ceannais-na-heireann-tuarascail-bhliantuil-2016.pdf?sfvrsn=9 [17.7.2017]"
    nicht realisierter Veräußerungsgewinn | nicht realisierter Kapitalgewinn | nicht realisierter Wertzuwachs
    de
    Nóta "XREF: Veräußerungsgewinn IATE:762180 ; realisierter Veräußerungsgewinn IATE:1550410"
    unrealised capital gain | unrealised capital gains | unrealised gains
    en
    Sainmhíniú profit that would be made on an investment or asset if it were sold Tagairt "Council-EN, based on 'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [21.2.2017]"
    Nóta "See also: - capital gain [ IATE:762180 ] - realised capital gain [ IATE:1550410 ]"
    plus-value latente | plus-value non réalisée | gain en capital non réalisé
    fr
  16. FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #620020

    IATE #1125828
    gnóthachan neamhréadaithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'De mhaolú ar Airteagal 35, i rith na tréimhse ón 1 Eanáir 2014 go dtí an 31 Nollaig 2017, asbhainfidh institiúidí óna gcuid ítimí Ghnáthchothromas Leibhéal 1 an céatadán is infheidhme de ghnóthachain neamhréadaithe a bhaineann le sócmhainní nó le dliteanais a rinneadh a thomhas de réir luacha chóir agus a thuairisciú ar an gclár comhardaithe, cé is moite dóibh sin dá dtagraítear in Airteagal 33 agus gach gnóthachan neamhréadaithe eile amach uathu siúd a bhaineann le maoin infheistíochta a rinneadh a thuairisciú mar chuid den chuntas brabúis agus caillteanais.' Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Sainmhíniú gnóthachan a fhabhraíonn ar shócmhainn atá fós faoi úinéireacht nó ar dhliteanas atá fós gan íoc ag deireadh na tréimhse cuntasaíochta Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    unrealisierter Gewinn | nicht realisierter Gewinn
    de
    unrealised gain | unrealised gains, unrealised profit | paper gain | paper profit
    en
    Sainmhíniú profitable position that has yet to be cashed in, such as a winning stock position that remains open Tagairt "'unrealised gain'. Investopedia > Dictionary, http://www.investopedia.com/terms/u/unrealizedgain.asp#axzz2MZ3WjvBS [13.12.2014]"
    Nóta "Unrealized gains and unrealized losses are often called ""paper"" profits or losses, since the actual gain or loss is not determined until the position is closed. ... An unrealized gain occurs when the current price of a security is higher than the price that the investor paid for the security. 'unrealised gain'. Investopedia > Dictionary, http://www.investopedia.com/terms/u/unrealizedgain.asp#axzz2MZ3WjvBS [13.12.2014]"
    gain latent | gain non réalisé
    fr
  17. ECONOMICS|economic analysis|statistics · EMPLOYMENT AND WORKING CONDITIONS

    #631423

    IATE #1568214
    olltuilleamh Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bruttoverdienste | Bruttoarbeitsentgelt | Bruttoarbeitseinkommen
    de
    gross earnings
    en
    Sainmhíniú total earnings before tax and other deductions Tagairt Collin & Joliffe,Dict.of Accounting,Collin Publ.,1992
    Nóta Whereas gross wages/earnings include the social contributions payable by the employee, net earnings are calculated after deduction of these contributions and any amounts which are due to government, such as income taxes.
    gains bruts | gain brut
    fr
  18. TRADE|marketing|preparation for market

    #559042

    IATE #1487793
    gnóthachan malairte Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erträge aus Kurserhöhungen bei Forderungen in Fremdwährung und Valutabeständen
    de
    exchange gain
    en
    Sainmhíniú the account showing realised and unrealised gains,e.g.resulting from payment of debt at a different rate that at which the debt is recorded in the books and from revaluation of monetary assets at the year end Tagairt V.Q.,Chartered accountant,1994
    gains de change
    fr
    Sainmhíniú compte qui enregistre les gains de change réalisés par l'entreprise au cours de l'exercice Tagairt SEC:La Revue fiduciaire,n°770 & 798,1993
  19. ECONOMICS · FINANCE · BUSINESS AND COMPETITION|accounting|accounting|operating result|profit

    #610097

    IATE #854454
    brabús amhantair Tagairt "Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814 "
    ga
    Comhthéacs 'Ba cheart laghdú a dhéanamh ar bhrabúis amhantair freisin dá gcuirfí san áireamh na féidearthachtaí atá ag earnálacha agus fo-earnálacha atá lasmuigh de réimse na giniúna leictreachais costais a thabhairt ar aghaidh i bpraghsanna táirgí.' Tagairt "Treoir (AE) 2018/410 lena leasaítear Treoir 2003/87/CE chun laghduithe costéifeachtacha astaíochtaí agus infheistíochtaí ísealcharbóin a fheabhsú, agus Cinneadh (AE) 2015/1814 "
    Marktlagengewinn | Q-Gewinn | Windfall Profits
    de
    Sainmhíniú in den Wirtschaftswissenschaften Vermögenszuwächse, die nicht auf entsprechenden Leistungen der Gewinnbezieher beruhen, sondern durch plötzliche, außergewöhnliche Veränderungen der Marktsituation entstehen Tagairt "http://de.wikipedia.org/wiki/Marktlagengewinn (21.10.14)"
    windfall profit
    en
    Sainmhíniú "profit resulting from a windfall gain" Tagairt "Council-EN, based on Investopedia > Business > Business essentials > Windfall Profits: What it is, How it Works, Examples (20.10.2023)"
    Nóta "Strictly speaking, 'windfall profit' and 'windfall revenue' are to be distinguished from each other on the same basis as the terms 'profit' and 'revenue'. In practice, however, a company that obtains windfall revenue usually also obtains windfall profits, and as a result, the two terms are sometimes used interchangeably."
    bénéfice exceptionnel | profits inattendus | profit d'aubaine | profit exceptionnel | gains exceptionnels | bénéfice inattendu | profit imprévu | profit fortuit | profit lié aux effets d'aubaine
    fr
    Sainmhíniú bénéfice réalisé de manière inattendue, attribuable à des causes sur lesquelles le bénéficiaire ne peut exercer aucun contrôle Tagairt "Conseil-FR, d'après:- TERMIUM Plus® La banque de données terminologiques et linguistiques du gouvernement du Canada, windfall profit (18.10.2023)- Dictionnaire de la comptabilité et de la gestion financière, Louis Ménard, 3e édition, sous windfall profit (18.10.2023)"