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Cóip statach de shonraí a easpórtáiltear ó IATE ó am go chéile atá sa chnuasach seo. Níor cheart glacadh leis gurb ionann i gcónaí an t-eolas a thugtar faoi iontráil anseo agus a bhfuil sa leagan reatha den iontráil ar IATE. Is féidir an leagan reatha sin a cheadú ach cliceáil ar an nasc atá ar thaobh na láimhe deise ag barr gach iontrála. Breis eolais »

38 toradh

  1. AGRICULTURE, FORESTRY AND FISHERIES|fisheries|fisheries policy

    #648598

    IATE #3542176
    iasacht ó chuóta eile Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Maßnahme der Beleihung von Quoten
    de
    Sainmhíniú Maßnahme im Rahmen der GFP-Reform, wonach die in einem Jahr zusätzlich benötigten Quoten durch Beleihung der für das Folgejahr zugeteilten Quoten beschafft werden Tagairt "Council-DE vgl. Council EN und KOM-Dok GFP-Reform http://ec.europa.eu/fisheries/reform/docs/discards_de.pdf (7.6.2012)"
    Nóta "ANT: Ansparen von Quoten IATE:3542175 ; DIV: aih, 7.6.2012"
    borrowing | quota borrowing | borrowing measure
    en
    Sainmhíniú measure whereby an allocation from a following year is used to apply to the current year’s allocation, e.g. for fishing quotas Tagairt "COUNCIL-EN based on Draft Grouper Individual Fishing Quota Outline, SAMFC, http://www.safmc.net/Portals/6/Meetings/APandComm/LAPP%20Workgroup/Attach1_GulfGrouperIFQOutline.pdf [18.04.2012]"
    Nóta "See also banking measure IATE:3542175"
    mesure d'anticipation en matière de quotas
    fr
    Sainmhíniú Mesure permettant d'utiliser un quota de manière anticipée. Tagairt "Conseil-FR, d'après Jan Lindemann, Directorate-General B IIIA - Fisheries - ""Banking and borrowing in this context means that the inter-annual flexibility allows a Member State to save unused quotas in one (like to put it on a bank account), and to use (borrow) in a given year quota belonging to another year (could be the following year, but this is not expressly said)."""
    Nóta "Voir aussi mesure de report de quotas IATE:3542175"
  2. EUROPEAN UNION|EU finance|EU budget

    #687416

    IATE #3630360
    cinneadh bliantúil iasachtaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Ba cheart go leagfaí amach i gcinneadh bliantúil iasachtaíochta gnéithe na n-oibríochtaí iasachtaíochta atá beartaithe faoin straitéis cistiúcháin éagsúlaithe thar thréimhse bliana amháin.' Tagairt "Cinneadh Cur Chun Feidhme (AE, Euratom) 2022/2544 lena mbunaítear na socruithe maidir le riar agus cur chun feidhme oibríochtaí iasachtaíochta agus bainistithe fiachais an Aontais faoin straitéis cistiúcháin éagsúlaithe agus oibríochtaí gaolmhara iasachtaithe, CELEX:32022R0229/GA"
    annual borrowing decision | borrowing decision
    en
    Sainmhíniú decision that sets a maximum ceiling on planned borrowing operations over the planning period of one year Tagairt "COM-PL, based on: European Commission > Strategy and policy > EU budget > The EU as a borrower – investor relations > Funding plans (12.12.2022)"
    Nóta It also sets a range for maximum issuance amounts of long-term and short-term funding, the average maturity of the Union’s long-term funding and a limit for the amount per issuance.
  3. FINANCE|financial institutions and credit|credit|loan

    #620140

    IATE #1127482
    iasacht 'droim-le-droim' Tagairt Comhairle-GA
    ga
    Back-to-back-Darlehen | Back-to-back-Kredit
    de
    Sainmhíniú indirektes Kreditgeschäft, bei dem ein zwischengeschalteter Dritter (i.d.R. eine Bank) gesonderte, aber symmetrische Vereinbarungen mit Kreditnehmer und Kreditgeber eingeht Tagairt Counci-DE vgl. Council-EN
    back-to-back loan | back-to-back credit | back-to-back borrowing
    en
    Sainmhíniú indirect lending arrangements under which funds are lent through an intermediary which enters into separate but symmetrical loan agreements with the lender on the one hand and the borrower on the other Tagairt "OECD, Addressing tax risks involving bank losses (20.8.2020), 2010, p. 84"
    prêt couplé | "crédit documentaire ""back-to-back"""
    fr
    Sainmhíniú instrument de crédit indirect dans le cadre desquels les fonds sont prêtés par un intermédiaire qui conclut des accords de prêt distincts mais symétriques avec le prêteur, d'une part, et l'emprunteur, d'autre part Tagairt "OCDE, Addressing tax risks involving bank losses (20.8.2020), 2010, p. 84"
  4. FINANCE|financing and investment|financing · EUROPEAN UNION|EU finance|Community budget · FINANCE|budget|implementation of the budget

    #617949

    IATE #1077677
    oibríochtaí trína bhfaightear agus trína dtugtar iasachtaí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    oibríochtaí iasachtaíochta agus iasachtaithe Tagairt "Cinneadh (AE) 2020/33 maidir le cúnamh macra-airgeadais breise a sholáthar do Ríocht Haisimíteach na hIordáine, CELEX:32020D0033/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    oibríochtaí chun iasachtaí a fháil agus a thabhairt Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Anleihe-und Darlehenstransaktionen | Anleihe- und Darlehensoperationen
    de
    borrowing and lending operations
    en
    opérations d'emprunt et de prêt
    fr
  6. FINANCE · BUSINESS AND COMPETITION|accounting

    #644190

    IATE #3519254
    costais iasachtaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Maidir le tairiscintí conartha agus forthairiscintí, déanfar faisnéis choicísiúil ar chostais iasachtaíochta PEFCO agus na rátaí iasachtaithe is infheidhme, eisiata ó tháillí ráthaíochta oifigiúla, i dtaca le maoiniú ráta seasta don íocaíocht amach láithreach ar shraith dátaí éagsúla a chur in iúl do na Rannpháirtithe eile ar bhonn rialta.' Tagairt "Rialachán (AE) Uimh. 1233/2011 maidir le treoirlínte áirithe a chur i bhfeidhm i réimse na gcreidmheasanna onnmhairiúcháin arna dtacú go hoifigiúil agus lena n-aisghairtear Cinneadh 2001/76/CE ón gComhairle agus Cinneadh 2001/77/CE ón gComhairle, CELEX:32011R1233/GA"
    Fremdkapitalkosten
    de
    Sainmhíniú Zinsen und weitere im Zusammenhang mit der Aufnahme von Fremdkapital angefallene Kosten eines Unternehmens Tagairt "vgl. IAS 23 http://www.iasplus.com/de/standards/ias/ias23 (8.7.16)"
    borrowing costs
    en
    Sainmhíniú interest and other costs incurred by an enterprise in connection with the borrowing of funds Tagairt "International Accounting Standard 23 Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, CELEX:32008R1126/EN"
    Nóta "In the context of Council Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, ‘ borrowing costs’ means 'interest expenses on all forms of debt, other costs economically equivalent to interest and expenses incurred in connection with the raising of finance as defined in national law, including, without being limited to, payments under profit participating loans, imputed interest on instruments such as convertible bonds and zero coupon bonds, amounts under alternative financing arrangements, such as Islamic finance, the finance cost element of finance lease payments, capitalised interest included in the balance sheet value of a related asset, or the amortisation of capitalised interest, amounts measured by reference to a funding return under transfer pricing rules where applicable, notional interest amounts under derivative instruments or hedging arrangements related to an entity's borrowings, certain foreign exchange gains and losses on borrowings and instruments connected with the raising of finance, guarantee fees for financing arrangements, arrangement fees and similar costs related to the borrowing of funds' Note reference: Council Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, CELEX:32016L1164/EN"
    coûts d'emprunt
    fr
  9. FINANCE · EUROPEAN UNION|EU finance|EU budget

    #675223

    IATE #801815
    oibríocht chun iasacht a fháil Tagairt "na Conarthaí comhdhlúite, (3.12.2019)"
    ga
    Comhthéacs gach saghas idirbheart baincéireachta a sheoladh i ndáil le tríú tíortha agus le heagraíochtaí idirnáisiúnta lena n-áirítear oibríochtaí chun iasachtaí a fháil agus a thabhairt. Tagairt " na Conarthaí comhdhlúite (3.12.2019)"
    oibríocht faighte iasachta Tagairt Comhairle-GA
    ga
    Anleihegeschäft | Anleihe | Anleiheoperation
    de
    Nóta "XREF: Darlehensoperation IATE:89423 ; DIV: AIH 07/04/2004;UPD: aih, 29.7.2011"
    borrowing operation | operation of borrowing
    en
    Nóta The Commission is required to present reports to the Council and the EP on its borrowing and lending 'activities', which include various 'borrowing operations', such as those under the European Financial Stabilisation Mechanism, those carried out to provide Macro-Financial Assistance to certain countries and those carried out under the Euratom facility.
    opération d'emprunt
    fr
  10. TRADE|marketing|preparation for market · FINANCE

    #623264

    IATE #1239299
    cumhacht iasachtaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    borrowing powers
    en
    Sainmhíniú the extent to which a company is allowed to borrow money,either under the memorandum and articles of association or by contract with lenders Tagairt Internat.Account.Lex.,UEC-Group Accounts
    capacité d'emprunter
    fr
    Sainmhíniú montant à concurrence duquel une société est autorisée à emprunter soit en vertu de ses statuts, soit en vertu des conventions avec des emprunteurs Tagairt Internat.Accounting Lex.,UEC-Comptes de groupe
  12. EUROPEAN UNION|EU finance|EU financing|EU financial instrument|EU borrowing · FINANCE|public finance and budget policy|public debt|public borrowing

    #617518

    IATE #1072906
    straitéis iasachtaíochta Tagairt "Togra leasaithe le haghaidh CINNEADH ÓN gCOMHAIRLE maidir le córas Acmhainní Dílse an Aontais Eorpaigh"
    ga
    Comhthéacs 'De bharr chineál na hoibríochta seo nach bhfacthas a leithéid riamh agus mhéid eisceachtúil na gcistí sin, teastaíonn cinnteacht maidir le méid foriomlán dhliteanas an Aontais agus maidir leis na gnéithe fíor-riachtanacha a bhaineann lena aisíoc, chomh maith le straitéis iasachtaíochta aonair a shaothrú.' Tagairt "Togra leasaithe le haghaidh CINNEADH ÓN gCOMHAIRLE maidir le córas Acmhainní Dílse an Aontais Eorpaigh"
    straitéis chistiúcháin Tagairt "Rialachán (AE) 2022/2463 lena mbunaítear ionstraim chun tacaíocht a thabhairt don Úcráin le haghaidh 2023 (cúnamh macrairgeadais +)"
    ga
    Comhthéacs 'Sula nglaofaidh an Coimisiún ar ráthaíochtaí arna soláthar ag na Ballstáit, déanfaidh sé, dá lánrogha agus de réir a fhreagracht féin, na bearta uile atá ar fáil faoin straitéis chistiúcháin éagsúlaithe dá bhforáiltear in Airteagal 220a den Rialachán Airgeadais a scrúdú, i gcomhréir leis na teorainneacha a leagtar amach sa Rialachán seo.' Tagairt "Rialachán (AE) 2022/2463 lena mbunaítear ionstraim chun tacaíocht a thabhairt don Úcráin le haghaidh 2023 (cúnamh macrairgeadais +)"
    Mittelbeschaffungsstrategie | Mittelaufnahmestrategie | Anleihestrategie
    de
    Sainmhíniú bei der Mittelbeschaffung verfolgte Strategie, die auf eine ständige Optimierung der Kosten der Mittelaufnahme abzielt Tagairt "Counci-DE gestützt auf https://www.eib.org/de/investor_relations/overview/borrowing/index.htm (7.9.2020)"
    borrowing strategy | funding strategy
    en
    stratégie d'emprunt | stratégie en matière d'emprunt
    fr
    Sainmhíniú stratégie visant la collecte de ressources ou fonds diversifiés et l'optimisation des coûts d'emprunt Tagairt "Conseil-FR, d'après la Banque européenne d'investissement > Investisseurs > Présentation générale de la BEI > Stratégie d'emprunt (8.9.2020)"
  13. FINANCE|free movement of capital|financial market

    #608366

    IATE #817179
    iasachtaíocht ar na margaí caipitil Tagairt "Conclúidí > Cruinniú urghnách den Chomhairle Eorpach (17, 18, 19, 20 agus 21 Iúil 2020) (24.9.2020)"
    ga
    Comhthéacs EUR 12 914 mhilliún a bheidh san imchlúdach airgeadais le haghaidh íocaíochtaí úis atá dlite ag an Aontas i ndáil lena iasachtaíocht ar na margaí caipitil faoi NGEU don tréimhse 2021-2027. Tagairt "Conclúidí > Cruinniú urghnách den Chomhairle Eorpach (17, 18, 19, 20 agus 21 Iúil 2020) (24.9.2020)"
    Mittelaufnahme an den Kapitalmärkten | Aufnahme von Kapitalmarktmitteln
    de
    Nóta "XREF: Kapitalmarkt"
    capital market borrowing
    en
    Sainmhíniú "borrowing on capital markets" Tagairt Council-EN
    emprunt sur le marché financier
    fr
  17. BUSINESS AND COMPETITION|accounting

    #644239

    IATE #3519353
    comhsheasmhacht - caipitliú costas iasachtaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Stetigkeit — Aktivierung von Fremdkapitalkosten
    de
    Sainmhíniú Anwendung in jeder Periode und von einer Periode auf die nächste der stets gleichen Rechnungslegungsmethoden, es sei denn, die Änderung einer Rechnungslegungsmethode ist zulässig — Einbeziehung von Fremdkapitalkosten als Teil der Anschaffungs- oder Herstellungskosten eines Vermögenswertes Tagairt "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 8.15 und IAS 23.5, CELEX:32008R1126/DE"
    consistency - capitalisation of borrowing costs
    en
  18. FINANCE|free movement of capital

    #649443

    IATE #3546007
    iasacht in-chomhshóite Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wandeldarlehen
    de
    Sainmhíniú gekaufter Schuldtitel, den der Inhaber oder der Emittent unter bestimmten Voraussetzungen in einen anderen Vermögenswert umwandeln kann. Tagairt COM-Internes Dokument MARKT-2012-80030-00-00
    convertible borrowing
    en
    Sainmhíniú purchased debt which has the ability, under certain circumstances, to enable the holder or issuer to convert that debt into another asset Tagairt "Commission Delegated Regulation (EU) No 231/2013 of 19 December 2012 supplementing Directive 2011/61/EU with regard to exemptions, general operating conditions, depositaries, leverage, transparency and supervision, CELEX:32013R0231"
  19. FINANCE|taxation|tax on income

    #684111

    IATE #3569268
    róchostais iasachtaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    überschüssige Fremdkapitalkosten
    de
    Sainmhíniú "Betrag, um den die abzugsfähigen Fremdkapitalkosten 1 für einen Steuerpflichtigen die steuerbaren Zinserträge und sonstigen wirtschaftlich gleichwertigen steuerbaren Erträge übersteigen, die der Steuerpflichtige erhält und die wirtschaftlich Zinserträgen entsprechen 1 Fremdkapitalkosten IATE:3519254<><><><><><><><><><><><><><><><><><><><><><><><><><><><><><><><>" Tagairt "Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage, Art.4 Nr.13 CELEX:52016PC0685/DE"
    exceeding borrowing costs
    en
    Sainmhíniú amount by which the deductible borrowing costs 1 of a taxpayer exceed taxable interest revenues and other economically equivalent taxable revenues that the taxpayer receives according to national law Tagairt "Directive (EU) 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, Article 2(2), CELEX:32016L1164/EN"
    Nóta "1 borrowing costs in the context of this directive means 'interest expenses on all forms of debt, other costs economically equivalent to interest and expenses incurred in connection with the raising of finance as defined in national law, including, without being limited to, payments under profit participating loans, imputed interest on instruments such as convertible bonds and zero coupon bonds, amounts under alternative financing arrangements, such as Islamic finance, the finance cost element of finance lease payments, capitalised interest included in the balance sheet value of a related asset, or the amortisation of capitalised interest, amounts measured by reference to a funding return under transfer pricing rules where applicable, notional interest amounts under derivative instruments or hedging arrangements related to an entity's borrowings, certain foreign exchange gains and losses on borrowings and instruments connected with the raising of finance, guarantee fees for financing arrangements, arrangement fees and similar costs related to the borrowing of funds' Note reference: Directive (EU) 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, CELEX:32016L1164/EN"