Gaois

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6 results

  1. BUSINESS AND COMPETITION|accounting

    #690089

    IATE #3647286
    sreabhadh airgid ó ghníomhaíochtaí infheistíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '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.' Reference "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
    Definition cash generated or spent from various investment-related activities in a specific period Reference "Investopedia > Cash Flow From Investing Activities Explained: Types and Examples (29.7.2024)"
    Comment 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.
  2. BUSINESS AND COMPETITION|accounting

    #690090

    IATE #3647287
    sreabhadh airgid ó ghníomhaíochtaí maoiniúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '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.' Reference "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 Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Méadú (laghdú) trí shreafaí airgid maoiniúcháin, dliteanais a eascraíonn as gníomhaíochtaí maoiniúcháin...' Reference "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
    Definition flow of cash that is used to fund the entity Reference "COM-LT, based on:Investopedia > Cash Flow from Financing Activities (CFF): Formula and Calculations (29.7.2024)"
    Comment 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.
  3. BUSINESS AND COMPETITION|accounting

    #683486

    IATE #3551688
    sreabhadh airgid oibriúcháin Reference Doiciméad inmheánach de chuid an Choimisiúin FISMA-2024-00545-02-00
    ga
    glansreabhadh airgid ó ghníomhaíochtaí oibriúcháin Reference Doiciméad inmheánach de chuid an Choimisiúin FISMA-2024-00545-02-00
    ga
    Zahlungsstrom aus der betrieblichen Tätigkeit
    de
    Definition Cashflow aus den wesentlichen ertragswirksamen Tätigkeiten des Unternehmens Reference "COM-DE gestützt auf die Verordnung (EU) 2023/1803 der Kommission vom 13. September 2023 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates (Text von Bedeutung für den EWR)Text von Bedeutung für den EWR"
    operating cash flow | cash flow from operating activities | cash flow from operations | OCF | CFO
    en
    Definition cash flow derived from the principal revenue-producing activities of the entity Reference "COM-Terminology Coordination, based on:Regulation (EU) 2023/1803 adopting certain international accounting standards, consolidated version of 9.1.2024, IAS 7.14"
    Comment "see also: operating activities"
    flux de trésorerie d’exploitation | flux de trésorerie opérationnel
    fr
    Definition mesure des liquidités directement utilisables et générées par les seules opérations d'exploitation Reference "Gestion financière (21.1.2025), Gérard Melynon, Editions Bréal, 2007, p. 234"
  4. FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting

    #667080

    IATE #3627418
    cóimheas sreabhaidh airgid oibriúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cóimheas an tsreabhaidh airgid oibriúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Cashflow-Verhältnis
    de
    operating cash flow ratio | CFO ratio | cash flow ratio | cash flow from operating activities ratio
    en
    Definition measure of the number of times a company can pay off current liabilities with the cash generated in a given period, calculated as follows: Operating cash flow ratio = Operating cash flow / Current liabilities Reference "Corporate Finance Institute > Ressources > Technical knowledge > Finance > Financial Ratios (21.4.2022)"
    Comment If the ratio is less than 1, the company generated less cash from operations than is needed to pay off its short-term liabilities. This signals short-term problems and a need for more capital. A higher ratio – greater than 1.0 – is preferred by investors, creditors, and analysts, as it means a company can cover its current short-term liabilities and still have earnings left over. Companies with a high or uptrending operating cash flow are generally considered to be in good financial health.
    ratio de flux de trésorerie d’exploitation | ratio CFO | ratio de flux de trésorerie
    fr
    Definition mesure financière utilisée pour déterminer dans quelle mesure une entreprise peut faire face aux passifs courants avec des flux de trésorerie opérationnels Reference Netinbag.com > Finance > Qu'est-ce qu'un ratio de flux de trésorerie d'exploitation?
    Comment La formule de base de ce ratio est le total des flux de trésorerie liés aux activités d'exploitation divisé par le passif à court terme de la société.
  5. BUSINESS AND COMPETITION|accounting

    #682472

    IATE #3519503
    modh díreach chun sreabhadh airgid ó ghníomhaíochtaí oibriúcháin a thuairisciú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    direkte Methode der Darstellung von Cashflows aus der betrieblichen Tätigkeit
    de
    Definition nach Hauptgruppen gegliederte, unsaldierte Darstellung der zahungswirksamen Erträge und Aufwendungen aus der operativen Tätigkeit des Unternehmens Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 1274/2008 (IAS 1), IAS 7.18, CELEX:32008R1274/DE"
    direct method of reporting cash flows from operating activities
    en
    Definition method of reporting cash flows from operating activities, whereby major classes of gross cash receipts and gross cash payments are disclosed Reference "COM-Terminology Coordination, based on:Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, IAS 7.18(a)"
  6. BUSINESS AND COMPETITION|accounting

    #682508

    IATE #3519769
    modh indíreach chun sreabhadh airgid ó ghníomhaíochtaí oibriúcháin a thuairisciú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    indirekte Methode zur Darstellung der Cashflows aus der betrieblichen Tätigkeit
    de
    Definition Bereinigung des Periodengewinns oder -verlusts um Auswirkungen nicht zahlungswirksamer Geschäftsvorfälle oder Abgrenzungen von vergangenen oder künftigen betrieblichen Ein- oder Auszahlungen (einschließlich Rückstellungen) sowie um Ertrags- oder Aufwandsposten, die dem Investitions- oder Finanzierungsbereich zuzurechnen sind Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 1274/2008 (IAS 1), IAS 7.18, CELEX:32008R1274/DE"
    indirect method of reporting cash flows from operating activities
    en
    Definition method of reporting cash flows from operating activities, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows Reference "COM-Terminology Coordination, based on:Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, IAS 7.18(b)"