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21 results

  1. FINANCE|financing and investment|investment · FINANCE|free movement of capital|financial market · BUSINESS AND COMPETITION|accounting|accounting

    #607173

    IATE #792501
    díbhinn Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Definition sciar brabúis ag gnó Reference 'díbhinn'. Ó Dónaill, N. & Ua Maoileoin, P. (eag.). An Foclóir Beag. An Gúm, Baile Átha Cliath, 2009.
    Dividende
    de
    Definition Gewinnausschüttung der Unternehmen (i.d.R Aktiengesellschaften oder Genossenschaften), die - wenn überhaupt - einmal jährlich erfolgt Reference "Börsenglossar > Dividende, http://ir.stroeer.com/websites/stroeer/German/11300/boersenglossar.html?letter=D (25.8.2016)"
    dividend
    en
    Definition variable amount of profit, decided by the board of directors, which is distributed to the ordinary shareholders of a corporation Reference "COM-EN, based on:- 'dividend', Investopedia, http://www.investopedia.com/terms/d/dividend.asp [11.11.2016]- 'dividend', Wirtschaftsenglisch-Lexikon, Englisch – Deutsch, Goede, Gerd W., R. Oldenbourg Verlag, 1997, p. 392"
    Comment "Dividends can be issued as cash payments, as shares of stock, or as other property. 'dividend', Investopedia, http://www.investopedia.com/terms/d/dividend.asp [11.11.2016]"
    dividende
    fr
    Definition partie du bénéfice de l'exercice qu'une société distribue à ses actionnaires en proportion des actions que ceux-ci détiennent, compte tenu des droits attachés à chaque type d'actions Reference "Grand Dictionnaire terminologique, http://gdt.oqlf.gouv.qc.ca/ficheOqlf.aspx?Id_Fiche=2071793 [9.10.2017]"
    Comment "Les dividendes servent à rémunérer les apporteurs de capitaux propres (les actionnaires) ; ils sont en général distribués à partir du bénéfice net de l'exercice clos, mais peuvent également être prélevés sur les bénéfices mis en report à nouveau ou en réserves. https://www.lesechos.fr/finance-marches/vernimmen/definition_dividende.html#0vEqIJubK2oJLGPL.99 [9.10.2017]"
  2. FINANCE

    #626433

    IATE #1364601
    íocaíocht amach díbhinne Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    íocaíocht díbhinne Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Dividendenausschüttung | Ausrichtung einer Dividende | Auszahlung einer Dividende
    de
    dividend disbursement | dividend distribution | dividend payout | dividend payment | dividends paid | distribution of a dividend | payment of a dividend
    en
    distribution d'un dividende | versement de dividendes | distribution de dividendes | paiement d'un dividende | répartition d'un dividende | répartition de dividendes
    fr
  5. TRADE|marketing|preparation for market

    #623300

    IATE #1239376
    díbhinn deiridh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Schlussdividende
    de
    Definition restliche Dividende aus dem von der Hauptversammlung zur Verteilung festgesetzten Jahresgewinn nach Abzug der Abschlagsdividende Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    final dividend | year-end dividend
    en
    Definition that balance of profits which is resolved by the members in general meeting to distribute in respect of an accounting period,after deducting any interim dividend(s) Reference Internat.Account.Lex.,UEC-Group Accounts
    complément de dividende | solde de dividende | dividende final | dividende complémentaire
    fr
    Definition solde du bénéfice distribuable voté en assemblée après déduction des acomptes sur dividendes Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  7. SOCIAL QUESTIONS|demography and population|demography

    #653012

    IATE #3562366
    díbhinn dhéimeagrafach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context I mbeagán focal, níor fhíoraigh an t-ionchas le blianta beaga anuas go mbeadh éifeacht ag an laghdú ar líon na mbreitheanna sna 1980idí ar líon na n-iontrálacha sna forais tríú leibhéal agus ní chuireann an líon iontrálacha atá á thuar ag an tríú leibhéal in iúl go mbeidh aon ‘díbhinn dhéimeagrafach’ shuntasach ar fáil sna blianta amach romhainn.' Reference "'Idirnáisiúnú Sheirbhísí Oideachais na hÉireann' https://www.education.ie/ga/Foilseach%C3%A1in/Tuarasc%C3%A1lacha-Beartais/Idirn%C3%A1isi%C3%BAn%C3%BA-Sheirbh%C3%ADs%C3%AD-Oideachais-na-h%C3%89ireann-Tuarasc%C3%A1il-an-Ghr%C3%BApa-Oibre-Idir-rannaigh.pdf [10.3.2015]"
    demografische Dividende
    de
    Definition möglicher wirtschaftlicher Nutzen, der sich durch die entwicklungsbedingte Veränderung der Altersstruktur eines Landes erzielen lässt. Reference "Kreditanstalt für Wiederaufbau (KFW) / KFE Development Research / Entwicklungspolitik kommpakt / Die demographische Dividende – eine Wachstumschance für Entwicklungsländer, Nr. 9, 19. 11. 2010 https://www.kfw-entwicklungsbank.de/Download-Center/PDF-Dokumente-Development-Research/2010_11_EK_Klein-Demographische-Dividende_D.pdf [12.12.2014]"
    demographic dividend
    en
    Definition accelerated economic growth that begins with changes in the age structure of a country's population as it transitions from high to low birth and death rates Reference "Achieving a Demographic Dividend, Summary, James N. Gribble and Jason Bremner, http://www.prb.org/Publications/Reports/2013/demographic-dividend.aspx [7.10.2014]"
    dividende démographique
    fr
    Definition croissance économique rapide résultant de la baisse de la mortalité et de la fécondité d’un pays donné, et de l’évolution de la pyramide des âges de la population Reference "Créer et tirer parti du dividende démographique en Afrique, Nations unies, Commission économique pour l’Afrique (CEA), http://advancefamilyplanning.org/sites/default/files/resources/Issues%20Paper%20-%20Creating%20and%20Capitalizing%20on%20the%20Demographic%20Dividend%20for%20Africa_Fr.pdf [12.11.2014]"
  8. EDUCATION AND COMMUNICATIONS|communications · EDUCATION AND COMMUNICATIONS|information technology and data processing

    #616367

    IATE #933062
    díbhinn dhigiteach Reference "An clár beartais um an speictream raidió (achoimre ar reachtaíocht)Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Faoin 1 Eanáir 2013, bhí ar na Ballstáit úsáid bandaí comhchuibhithe a údarú chun a chur ar chumas tomhaltóirí rochtain éasca a dhéanamh ar sheirbhísí leathanbhanda gan sreang, lena n-áirítear an banda 800 MHz (an díbhinn dhigiteach).' Reference "An clár beartais um an speictream raidió (achoimre ar reachtaíocht)"
    buntáiste speictrim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    digitale Dividende
    de
    Definition durch Digitalisierung bisher analoger Übertragungsverfahren und die damit verbundene höhere Frequenzeffizienz freiwerdende Übertragungsfrequenzen Reference "EP-DE nach: ITWissen – das große Onlinelexikon für Informationstechnologie, http://www.itwissen.info/definition/lexikon/Digitale-Dividende.html (12.10.2016)"
    digital dividend | spectrum dividend
    en
    Definition Unused radio spectrum available at the end of the process of switching over from analague to digital broadcasting Reference "http://rspg.ec.europa.eu/doc/documents/meeting/rspg9/rspg06_120rev.pdf (07.09.2007)"
    dividende numérique
    fr
  9. SOCIAL QUESTIONS|demography and population|demography

    #669360

    IATE #3641698
    díbhinn na fadsaolaí Reference Doiciméad Inmheánach de chuid an Choimisiúin: SG-2023-03059 (Teachtaireacht ón gCoimisiún: An t-athrú déimeagrafach san Eoraip: bosca uirlisí le haghaidh gníomhú)
    ga
    Definition na tairbhí eacnamaíocha agus sláinte a bheadh ag fabhrú do dhaoine aonair agus don tsochaí dá gcuirfí le fad na beatha sláintiúla trí fheabhsuithe ar an gcaoi a dtéimid in aois agus trí athruithe ar ár n-iompraíocht mar dhaoine aonair agus ar na noirm shóisialta ionas go mbeadh saol níos faide agus níos sláintiúla againn a bheadh táirgiúil fiúntach Reference "Téarmeolaithe COM-GA. Arna bhunú ar:profandrewjscott.com > What is the longevity dividend? (16.10.2023)"
    Langlebigkeitsdividende
    de
    longevity dividend
    en
    Definition cumulative advantage to the economy and public health resulting from developing a new model for health promotion and disease prevention that fosters health for all generations and prolongs lifespans Reference "COM-EN, based on:Olshansky, S.J., 'Longevity Dividend' (28.2.2024), Public Policy & Aging Report, Volume 23, Issue 2, March 2013."
    Comment The longevity-dividend model seeks to prevent or delay the root causes of disease and disability by attacking the one major risk factor for them all—biological aging.
    dividende de longévité
    fr
  10. FINANCE|free movement of capital|financial market · FINANCE|financing and investment|investment

    #617768

    IATE #1074374
    díbhinn stoic Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Stockdividende
    de
    Definition Ausgabe von kostenlosen zusätzlichen Aktien anstelle der Barausschüttung einer Dividende Reference "Gabler Wirtschaftslexikon > Stockdividende, http://wirtschaftslexikon.gabler.de/Definition/stockdividende.html (25.8.2016)"
    stock dividend | dividend in specie | scrip dividend
    en
    Definition "corporate dividend [ IATE:792501 ] paid to shareholders in the form of stock" Reference "COM-EN, based on: Dictionary of Finance and Investment Terms (Barron's Business Dictionaries) Paperback – April 1, 2014, https://books.google.be/books?id=uAk-CgAAQBAJ&pg=PT945&lpg=PT945&dq=payment+of+a+corporate+dividend+in+the+form+of+stock+rather+than+cash.The+stock+dividend+may+be+additional+shares+in+the+company+or+it+may+be+shares+in+a+subsidiary+being+spun+off+to+shareholders.The+dividend+is+usually+expressed+as+a+percentage+of+the+shares&source=bl&ots=vXunUG1cGj&sig=IesLWtN204cR_KjiIFCsL4EYsGY&hl=en&sa=X&redir_esc=y#v=onepage&q=payment%20of%20a%20corporate%20dividend%20in%20the%20form%20of%20stock%20rather%20than%20cash.The%20stock%20dividend%20may%20be%20additional%20shares%20in%20the%20company%20or%20it%20may%20be%20shares%20in%20a%20subsidiary%"
    Comment The stock dividend may be additional shares in the company or it may be shares in a subsidiary being spun off to shareholders. The dividend is usually expressed as a percentage of the shares held by a shareholder.
    dividende en actions
    fr
    Comment sous réserve que les statuts de la société le prévoie, les actionnaires peuvent opter pour le paiement de leur dividende sous forme d'actionsSource: Le Journal Des Finances, Le lexique du Trader, 1997
  11. TRADE|marketing|commercial transaction · FINANCE|free movement of capital|financial market

    #617769

    IATE #1074375
    díbhinn airgid Reference "An tAcht Airgeadais, 1974, http://www.acts.ie/ga.act.1974.0027.5.html [1.12.2016] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Bardividende
    de
    Definition der Teil der Dividende, der tatsächlich an den Aktionär ausgezahlt wird Reference "Börsenlexikon > Bardividende, http://www.finanztreff.de/wissen/boersenlexikon/bardividende/4471 (25.8.2016)"
    cash dividend
    en
    Definition "corporate dividend [ IATE:792501 ] paid to shareholders in the form of cash" Reference "COM-EN, based on:- 'What is a dividend?', Dividend.com, http://www.dividend.com/dividend-investing-101/what-is-a-dividend/ [16.11.2016]- 'Cash dividend', Investopedia, http://www.investopedia.com/terms/c/cashdividend.asp [16.11.2016]"
    Comment "Corporations will usually payout dividends in the form of cash, but will sometimes also distribute stock dividends [ IATE:1074374 ], whereby additional stock shares are distributed to shareholders."
    dividende en espèces | dividende en argent
    fr
  12. FINANCE|free movement of capital|financial market · BUSINESS AND COMPETITION|accounting|accounting

    #617767

    IATE #1074370
    díbhinn eatramhach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    íocaíocht eatramhach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zwischendividende | Abschlagsdividende | Interimsdividende
    de
    interim dividend
    en
    Definition "dividend that is declared and distributed before the company’s annual earnings have been calculated" Reference "uk.practicallaw.thomsonreuters.com > Practical Law > Resources > Glossary > Interim dividend (26.11.2021)"
    dividende intérimaire | dividende provisoire | dividende intermédiaire | acompte sur dividende | acompte sur dividendes | anticipation sur dividendes
    fr
    Definition fraction de dividende dont le détachement, soumis au respect de certaines formalités légales, intervient de manière préalable à l'approbation des comptes de l'exercice. Il ne peut être inférieur à 5 francs Reference Le Journal Des Finances,Le lexique du Trader,1997
  14. TRADE|marketing|preparation for market · FINANCE

    #617770

    IATE #1074377
    díbhinn roghnach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Dividende nach Wahl des Inhabers
    de
    optional dividend
    en
    Definition a payment,which the shareholder can choose to receive in either cash or stock form Reference Reuters Gloss.,International Economics and Financial Terms,Longman & Reuters,1989
    dividende au choix du porteur
    fr
    Definition dividende payable au choix du détenteur au comptant ou sous forme d'action intérimaire Reference Terminologie boursière
  15. TRADE|marketing|preparation for market · FINANCE

    #623341

    IATE #1239501
    díbhinní forordaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    verfallene Dividenden
    de
    Definition von der Berechtigten innerhalb der gesetzlich oder satzungsmäßig vorgesehenen Fristen nicht in Anspruch genommene Dividenden Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    prescribed dividends
    en
    Definition dividends not claimed by the person entitled thereto within the time limits set by laws or by the articles of association Reference Internat.Account.Lex.,UEC-Group Accounts
    dividende prescrit
    fr
    Definition dividende non perçu par l'ayant droit dans les délais fixés par la loi ou les statuts sociaux Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  17. TRADE|marketing|preparation for market · LAW

    #634295

    IATE #1683491
    díbhinn neamhcharnach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    nicht-kumulierende Dividende
    de
    non-cumulative dividend
    en
    Definition if a dividend which is non-cumulative cannot be paid in one year because the company does not have enough incomes the shareholder does not have the right to receive the dividend in a future year Reference Gloss.of Financial Terms,National Westminster Bank,s.d.
    dividende non cumulatif
    fr
    Definition dividende non touché lors d'exercices déficitaires et non reporté sur un exercice postérieur Reference SEC:Le Dict.technique de la Bourse et des marchés financiers,Soficom,1993
  18. LAW · TRADE|marketing|preparation for market

    #623425

    IATE #1239724
    dámhachtain díbhinne Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    neamhdháileadh díbhinne Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Dividendenausfall
    de
    passing of a dividend | non-distribution
    en
    Definition no dividend payments authorized by the company due to a lack of,or insufficient,profit Reference Reuters Gloss.,International Economics and Financial Terms,Longman & Reuters,1989
    non-distribution de dividende | passation de dividende
    fr
    Definition non versement de dividende aux actionnaires d'une société Reference SEC:Villeneuve,Dict.technique de la bourse et des marchés financiers,1993,Soficom
  19. FINANCE|financing and investment · BUSINESS AND COMPETITION|accounting

    #623482

    IATE #1239873
    toradh díbhinne Reference "'Foirm Q7. Cáin Fáltas Caipitiúil Luacháil Scaireanna Neamhluaite,' Revenue - Cáin agus Custaim na hÉireann, https://www.revenue.ie/ga/gains-gifts-and-inheritance/documents/formq7.pdf [21.7.2022] Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'I gcomhair ráta fáis g, féadfaidh an soláthraí TPPUnna réamhaisnéis EPS maidir le fás fadtéarmach a úsáid, de bhrí gurb é γ suim thoradh na díbhinne agus thoradh an aischeannaigh scaireanna...' Reference "Rialachán Tarmligthe (AE) 2021/473 lena bhforlíontar Rialachán (AE) Uimh. 2019/1238 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála lena sonrófar na ceanglais maidir le doiciméid faisnéise, na costais agus na táillí a áirítear faoin teorainn costais agus teicnící maolaithe riosca i gcomhair an Táirge Pinsin Phearsanta Uile-Eorpaigh, CELEX:32021R0473/GA"
    Dividendenrendite
    de
    Definition Verhältnis der zuletzt gezahlten Dividende zum Anschaffungs- oder Nennwert einer Aktie Reference International Accounting Lexicon (U.E.C.)-Konzernrechnungslegung
    dividend yield
    en
    Definition financial ratio that measures the annual value of dividends received relative to the market value per share of a security Reference "Corporate Finance Institute > Resources > Knowledge > Finance > What is Dividend Yield? (7.4.2022)"
    Comment The dividend yield formula is as follows: Dividend Yield = Dividend per share / Market value per shareExample: Company A trades at a price of $45. Over the course of one year, the company paid consistent quarterly dividends of $0.30 per share. The dividend yield ratio for Company A is calculated as follows: Dividend Yield Ratio = $0.30 + $0.30 + $0.30 + $0.30 / $45 = 0.02666 = 2.7%
    rendement du dividende
    fr
    Definition taux de rendement d'une action établi en calculant le rapport entre le dividende versé par l'entreprise pour une action détenue et le cours de cette action sur le marché Reference "COM-FR, d'après boursesdescrédits.com > Lexique finance > Lexique épargne > Lettre R > Rendement du dividende (31.8.2022)"
    Comment Calcul du rendement d'un dividende: soit une entreprise dont la valeur de l'action est de 50 EUR et le dividende versé de 2 EUR. Le rendement du dividende est de (2 / 50) x 100 = 4 %
  20. TRADE|marketing|preparation for market · FINANCE

    #623404

    IATE #1239672
    díbhinn reachtúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Vorweggewinn | satzungsmäßige Dividende
    de
    Definition Teil des ausschüttungsfähigen Gewinns einer Gesellschaft, der satzungsgemäß an die Gesellschafter vor allen anderen Verwendungszwecken verteilt wird; nicht in allen Ländern statthaftes Verfahren Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    statutory dividend
    en
    Definition a part of the available profits of a company which is,by statute,distributable to the members before any other appropriation Reference Internat.Account.Lex.,UEC-Group Accounts
    intérêt statutaire
    fr
    Definition partie du bénéfice distribuable d'une société, réparti statutairement aux associés avant toute autre affectation Reference Internat.Accounting Lex.,UEC-Comptes de groupe