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2 thoradh

  1. BUSINESS AND COMPETITION|accounting
    sreabhadh airgid ó ghníomhaíochtaí maoiniúcháin Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Na sreafaí airgid ó ghníomhaíochtaí maoiniúcháin (agus a úsáidtear sna gníomhaíochtaí sin), ar gníomhaíochtaí iad a leanann athruithe ar mhéid agus ar chomhdhéanamh chothromas agus iasachtaí ranníoctha an eintitis astu.' Tagairt "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA"
    sreabhadh airgid maoiniúcháin Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Méadú (laghdú) trí shreafaí airgid maoiniúcháin, dliteanais a eascraíonn as gníomhaíochtaí maoiniúcháin...' Tagairt "Rialachán Tarmligthe (AE) 2022/2553 lena leasaítear na caighdeáin theicniúla rialála a leagtar síos i Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2022 ar an tacsanomaíocht le haghaidh na formáide tuairiscithe leictreonaí aonair, CELEX:32022R2553/GA"
    cash flow from financing activities | financing cash flow | cash flows from financing activities | cash flows arising from financing activities | cash flow arising from financing activities
    en
    Sainmhíniú flow of cash that is used to fund the entity Tagairt "COM-LT, based on:Investopedia > Cash Flow from Financing Activities (CFF): Formula and Calculations (29.7.2024)"
    Nóta The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of capital to the entity. Examples of cash flows arising from financing activities are:(a) cash proceeds from issuing shares or other equity instruments;(b) cash payments to owners to acquire or redeem the entity's shares;(c) cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings;(d) cash repayments of amounts borrowed; and(e) cash payments by a lessee for the reduction of the outstanding liability relating to a lease.
  2. BUSINESS AND COMPETITION|accounting
    sreabhadh airgid ó ghníomhaíochtaí infheistíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Na sreafaí airgid ó ghníomhaíochtaí infheistíochta (agus a úsáidtear sna gníomhaíochtaí sin), arb iad éadáil agus diúscairt sócmhainní fadtéarmacha agus infheistíochtaí eile nach n-áirítear i gcoibhéisí airgid.' Tagairt "Rialachán Tarmligthe (AE) 2022/352 lena leasaítear Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2021 ar an tacsanomaíocht a leagtar síos sna caighdeáin theicniúla rialála i dtaca leis an bhformáid tuairiscithe leictreonach aonair, CELEX:32022R0352/GA"
    cash flow from investing activities | investing cash flow | cash flows from investing activities | cash flows arising from investing activities
    en
    Sainmhíniú cash generated or spent from various investment-related activities in a specific period Tagairt "Investopedia > Cash Flow From Investing Activities Explained: Types and Examples (29.7.2024)"
    Nóta Examples of cash flows arising from investing activities are:(a) cash payments to acquire property, plant and equipment, intangibles and other long-term assets;(b) cash receipts from sales of property, plant and equipment, intangibles and other long-term assets;(c) cash payments to acquire equity or debt instruments of other entities and interests in joint ventures;(d) cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures;(e) cash advances and loans made to other parties;(f) cash receipts from the repayment of advances and loans made to other parties;(g) cash payments for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the payments are classified as financing activities; and(h) cash receipts from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the receipts are classified as financing activities.