Gaois

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11 results

  4. FINANCE|taxation · BUSINESS AND COMPETITION|accounting

    #623342

    IATE #1239503
    cuntais chomhdhlúite Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'D'ullmhaíomar cuntais chomhdhlúite don chéad uair in 2012 mar thoradh ar cheannachán scaireanna cuideachta de chuid Vhi HomeCare le héifeacht ó 1 Eanáir 2012. Tá an chuideachta 100% faoi úinéireacht an Bhoird Árachais Sláinte Shaorálaigh in 2012 agus í 50% faoi úinéireacht in 2011. Níl figiúirí comparáideacha 2011 comhdhlúite.' Reference "'Tuarascáil Bhliantúil agus Cuntais 2012', Vhi, https://www.vhi.ie/annual-reports/irish/annual_report_2012.pdf [25.5.2016]"
    ráitis airgeadais chomhdhlúite Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tugaim mo thuairim i dtaobh cé acu an dtugann nó nach dtugann na ráitis airgeadais chomhdhlúite cuntas fíor agus cothrom, de réir an chleachtais chuntasaíochta a nglactar leis go ginearálta in Éirinn.' Reference "'Ráitis Airgeadais Chomhdhlúite don bhliain dár críoch 30 Meán Fómhair 2005', Ollscoil Chathair Bhaile Átha Cliath, https://www4.dcu.ie/sites/default/files/finance/docs/DCU%20R%C3%A1itis%20Airgeadais%20Chomhdhl%C3%BAite%202005.pdf [25.5.2016]"
    konsolidierter Jahresabschluss | konsolidierter Abschluss | Konzernabschluss
    de
    Definition Jahresabschluss der wirtschaftlichen Einheit Konzern, bestehend aus Konzernbilanz, Konzern-Gewinn- und Verlustrechnung (Konzern-GuV) (HGB) bzw. Gesamterfolgsrechnung (IAS/IFRS), Konzernanhang (konsolidierter Abschluss) und Kapitalflussrechnung (Bestandteil des Anhangs) Reference "Gabler Wirtschaftslexikon http://wirtschaftslexikon.gabler.de/Definition/konzernabschluss.html (28.04.2016)"
    consolidated accounts | consolidated financial statements
    en
    Definition balance sheet, profit and loss account and notes thereto, in which the figures relating to a parent company and some or all of its subsidiaries are combined, as if the companies concerned formed a single entity Reference International Accounting Lexicon, UEC-Group Accounts
    comptes consolidés | états financiers consolidés | documents comptables annuels consolidés
    fr
    Definition "bilan, compte de résultat et annexes, dans lesquels sont combinés les chiffres relatifs à une société mère et ses filiales, comme si l'ensemble ne formait qu'une seule entité" Reference "Conseil-FR, d'après: «Comptes consolidés: IAS-IFRS et conversion monétaire» (16.2.2022), E. Gurfein, 2011, Éditions Eyrolles, ISBN: 9782212082135, p. 11"
  5. EUROPEAN UNION|EU finance|Community budget · FINANCE · FINANCE|budget

    #674389

    IATE #749620
    cuntais chomhdhlúite deiridh Reference "Rialachán (AE, Euratom) 2024/2509 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais (athmhúnlú)"
    ga
    final consolidated accounts
    en
    comptes consolidés définitifs
    fr
    Definition (I) Les comptes consolidés définitifs sont publiés pour le 31 octobre suivant l'exercice clos au Journal officiel des Communautés européennes accompagnés de la déclaration d'assurance fournie par la Cour des comptes en application de l'article 248 du traité CE et de l'article 160C du traité Euratom. Reference (I) Règlement (CE, Euratom) n° 1605/2002 du Conseil du 25 juin 2002 portant règlement financier applicable au budget général des Communautés européennes, titre VII, chapitre 1, article 129, paragraphe 4 (JO L 248 du 16.9.2002)
  7. BUSINESS AND COMPETITION|accounting

    #623203

    IATE #1239107
    cuntas comhdhlúite brabúis agus caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    konsolidierte Gewinn- und Verlustrechnung
    de
    consolidated profit and loss account | consolidated income statement | consolidated statement of operations
    en
    Definition "combination of the individual profit and loss accounts [ IATE:1239401 ] of the members of a group of organisations, subject to any consolidation adjustments" Reference """consolidated profit and loss account"" A Dictionary of Finance and Banking. Ed Jonathan Law and John Smullen. Oxford University Press (OUP), 2008. Oxford Reference Online. OUP. DGT, http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t20.e769 (23.9.2009)"
    Comment In the UK a parent company may be exempted, under section 230 of the Companies Act, from publishing its own profit and loss account if it prepares group accounts. The individual profit and loss account must be approved by the directors, but may be omitted from the company's annual accounts. In such a case, the company must disclose its profit or loss for the financial year and also state in its notes that it has taken advantage of this exemption.
    compte de résultats consolidé
    fr
  9. FINANCE|financial institutions and credit|banking

    #647440

    IATE #3536817
    faisnéis ar chuntas comhdhlúite Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    konsolidierte Konteninformationen
    de
    consolidated account information | CAI
    en
    Definition liquidity pooling information tool offered under TARGET2, giving comprehensive information to subscribers about the liquidity position of all the entities of a group at any moment Reference "European Central Bank, Communication on TARGET2. July 2006. http://www.ecb.int/pub/pdf/other/communicationontarget2200607en.pdf [15.5.2012]"
  10. FINANCE|financial institutions and credit|banking

    #646013

    IATE #3528087
    modh na faisnéise comhdhlúite i leith cuntas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    modh CAI Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    CAI-Verfahren
    de
    Definition "Verfahren, in dem über das Informations- und Kontrollmodul (ICM) konsolidierte Konteninformationen (""Consolidated Account Information"" — CAI) in Bezug auf PM-Konten zur Verfügung gestellt werden" Reference "Leitlinie der Europäischen Zentralbank vom 26. April 2007 über ein transeuropäisches automatisiertes Echtzeit-Brutto-Express-Zahlungsverkehrssystem (TARGET2) CELEX:32007O0002/DE"
    CAI mode | consolidated account information mode
    en
    Definition provision of consolidated account information in relation to Payments Module (PM) accounts via the Information and Control Module (ICM) Reference "Guideline of the European Central Bank of 26 April 2007 on a Trans-European Automated Real-time Gross settlement Express Transfer system (TARGET2) (ECB/2007/2), OJ L 237, 8.9.2007, CELEX:32007O0002/EN"
    mode ICC
    fr
    Definition mode selon lequel des informations consolidées sur les comptes sont fournies par l'intermédiaire du MIC relativement aux comptes MP Reference "Orientation de la Banque centrale européenne du 26 avril 2007 relative au système de transferts express automatisés transeuropéens à règlement brut en temps réel (TARGET2) (BCE/2007/2), JO L 237 du 8.9.2007, CELEX:32007O0002/FR"
  11. ECONOMICS · FINANCE

    #649098

    IATE #3544976
    Treoir 2006/43/EC ó Pharlaimint na hEorpa agus ón gComhairle ar iniúchtaí reachtúla de chuntais bhliantúla agus cuntais chomhdhlúite, lena leasaítear Treoir 78/660/EEC agus Treoir 83/349/EEC ón gComhairle agus lena n-aisghairtear Treoir 84/253/EEC ón gComhairle Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an Treoir Reachtúil Iniúchóireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abschlussprüfungs-Richtlinie
    de
    Comment "CELEX:32006L0043"
    Statutory Audit Directive | Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC
    en
    directive concernant les contrôles légaux des comptes
    fr
    Definition Directive 2006/43/CE du Parlement européen et du Conseil du 17 mai 2006 concernant les contrôles légaux des comptes annuels et des comptes consolidés et modifiant les directives 78/660/CEE et 83/349/CEE du Conseil, et abrogeant la directive 84/253/CEE du Conseil Reference "CELEX:32006L0043/fr"