Gaois

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8 results

  1. FINANCE|financial institutions and credit

    #611034

    IATE #874083
    taisceánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Depotbank
    de
    Definition Einrichtung, die Wertpapiere und andere Finanzinstrumente im Auftrag Dritter verwahrt und verwaltet Reference ---
    Comment DIV: rs-euro
    custodian
    en
    Definition an institution that undertakes the safekeeping and administration of securities and other financial assets on behalf of others Reference Institution: ECB; Title: The Single Monetary in Stage Three - Annex 2: Glossary; Publication Year: 2000; Publication Month: November
    consignataire | dépositaire de titres | conservateur
    fr
    Definition établissement assurant la garde et l'administration de titres et autres actifs financiers pour le compte de tiers. Reference Institution: ECB; Title: The Single Monetary in Stage Three - Annex 2: Glossary; Publication Year: 2000; Publication Month: November
    Comment CONTEXT: Fonds de retraite.
  2. AGRI-FOODSTUFFS|food technology|food additive

    #679789

    IATE #1478792
    leasaitheach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Konservierungsmittel | Alterungsschutzmittel | Konservierungsstoff | Konservierende Substanzen
    de
    Definition Stoffe, die die Haltbarkeit von Lebensmitteln verlängern, indem sie vor den schädlichen Auswirkungen von Mikroorganismen schützen ;unter K. versteht man im weitesten Sinne Zusätze zu Lebensmitteln, die die Lebenstätigkeit von Mikroorganismen zu unterbinden od. einzuschränken u. damit das mikrobiell bedingte Verderben der Lebensmittel zu verhindern od. zu verzögern imstande sind Reference Das große Lebensmittellex.,Umschau-Verlag, Frankfurt/ Main,1985,S.234
    preservative | preserving agent | antidegradant | anti-degradant
    en
    Definition substance which prolongs the shelf-life of foodstuffs by protecting them against deterioration caused by micro-organisms Reference "Directive No 95/2/EC on food additives other than colours and sweeteners, CELEX:31995L0002/EN"
    agent de conservation | agent de préservation | substance conservatrice | agent conservateur | conservateur
    fr
    Definition substance prolongeant la durée de conservation des denrées alimentaires en les protégeant des altérations dues aux micro-organismes Reference Directive 95/2/CE du Parlement européen et du Conseil concernant les additifs alimentaires autres que les colorants et les édulcorants,JO 1995 L 61/2
  3. ECONOMICS|national accounts|accounting system · FINANCE

    #653296

    IATE #3563033
    cuntas cumhdaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    custodial account
    en
    Definition account other than an insurance contract or annuity contract that holds one or more financial assets for the benefit of another person Reference "Common Reporting Standard, Section VIII C.3, Annex B to the OECD Recommendation of the Council on the Standard for Automatic Exchange of Financial Account Information in Tax Matters, 15 July 2014 - C(2014)81/FINAL - OECD > Centre for Tax Policy and Administration › Exchange of information › Standard for Automatic Exchange of Financial Account Information > Common Reporting Standard http://acts.oecd.org/Instruments/ShowInstrumentView.aspx?InstrumentID=307&InstrumentPID=327&Lang=en&Book=False [20.11.2014]"
    Comment "Defined as follows in the US Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA: The term “Custodial Account” means an account (other than an Insurance Contract or Annuity Contract) for the benefit of another person that holds any financial instrument or contract held for investment (including, but not limited to, a share or stock in a corporation, a note, bond, debenture, or other evidence of indebtedness, a currency or commodity transaction, a credit default swap, a swap based upon a nonfinancial index, a notional principal contract, an Insurance Contract or Annuity Contract, and any option or other derivative instrument). US Treasury http://www.treasury.gov/press-center/press-releases/Documents/reciprocal.pdf [20.11.2014]"
    compte conservateur
    fr
    Definition compte (à l'exclusion d'un Contrat d'assurance ou d'un Contrat de rente) ouvert au bénéfice d'une autre personne et sur lequel figurent un ou plusieurs Actifs financiers Reference "Recommandation du Conseil sur la norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale, http://acts.oecd.org/Instruments/ShowInstrumentView.aspx?InstrumentID=307&Lang=fr&Book=False (26.11.2014)"
  8. FINANCE|taxation|fiscal policy

    #667340

    IATE #3627997
    ioncam ó dhíbhinní neamhchoinneála Reference PE
    ga
    Dividenden von Unternehmen, deren Anteile nicht in einem Bankdepotkonto verwahrt werden
    de
    Definition Dividenden, die nicht auf ein Verwahrkonto eingezahlt oder eingelöst werden Reference Europäischer Rechnungshof, Sonderbericht 03/2021 mit dem Titel „Austausch von Steuerinformationen in der EU: solide Grundlage, bei der Umsetzung hapert es jedoch“, Glossar, S. 73
    non-custodial dividend income
    en
    Definition income from dividends that are not paid or cashed in a custodial account Reference "EP-Terminology Coordination, based on European Court of Auditors > Special Report > Exchanging tax information in the EU: solid foundation, cracks in the implementation, 2021 (13.5.2022)"
    revenus tirés de dividendes versés par l'intermédiaire d'un compte «non conservateur»
    fr
    Definition revenus tirés de dividendes versés par l'intermédiaire d'un compte «non conservateur» Reference "PE-FR, d'après Cour des comptes européenne, rapport spécial 03/2021, «Échange d'informations fiscales dans l'UE: le système est solide, mais sa mise en œuvre laisse à désirer» (19.7.2022)"