Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

2 results

  1. FINANCE|financial institutions and credit

    #686027

    IATE #3592356
    forchostais sheasta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Beidh ar a laghad aon ochtú de na forchostais sheasta arna dtabhú ag an mbainisteoir an bhliain roimhe sin ina gcistí dílse i gcónaí. Féadfaidh údarás inniúil an Bhallstát bhaile an ceanglas sin a choigeartú i gcás inar tháinig athrú ábharach ar ghnó an bhainisteora ón mbliain roimhe sin.' Reference "Rialachán (AE) 2017/1991 lena leasaítear Rialachán (AE) Uimh. 345/2013 maidir le cistí caipitil fiontair Eorpacha agus Rialachán (AE) Uimh. 346/2013 maidir le cistí fiontraíochta sóisialta Eorpacha (Téacs atá ábhartha maidir le LEE), CELEX:32017R1991/GA"
    fixe Gemeinkosten
    de
    Definition fixer Anteil der Kosten, die einem Kostenträger (Produkt, Dienstleistung, Auftrag) nicht direkt zugerechnet werden können Reference "ControllinBlog > Gemeinkosten (22.7.2021)"
    fixed overheads | fixed overhead costs | fixed overhead
    en
    Definition ongoing expenses involved in operating a business, that do not change even while the volume of activity changes Reference "COM-FR, based on:Investopedia > How Are Fixed and Variable Overhead Different? (8.4.2022)"
    Comment 1. Examples of fixed overhead costs include: rent of the production facility or corporate office, salaries of plant managers and supervisors, depreciation expense of fixed assets, taxes and insurance.2. In EU legislation the term fixed overheads is used almost exclusively in the context of own funds requirements for investment firms. These overheads are defined in Regulation (EU) 2015/488, nevertheless, not by listing all cost items that would have to be included as fixed overheads, but using a subtractive approach based on deducting certain variable cost items [listed in Article 34b(2) of Regulation (EU) No 241/2014] from the total expenses calculated according to the applicable accounting framework.
    frais généraux fixes
    fr
    Definition pour une entreprise, coûts constants comme par exemple les salaires, la location des bureaux ou les assurances Reference "COM-FR, d’après Investopedia > Recherche: article écrit par Steven Nickolas: «How Are Fixed and Variable Overhead Different?» (12.1.2021)"
  2. BUSINESS AND COMPETITION|accounting

    #644392

    IATE #3519661
    forchostais táirgeachta sheasta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fixe Produktionsgemeinkosten
    de
    Definition nicht direkt der Produktion zurechenbare Kosten, die unabhängig vom Produktionsvolumen relativ konstant anfallen, wie beispielsweise Abschreibungen und Instandhaltungskosten von Betriebsgebäuden und -einrichtungen sowie die Kosten des Managements und der Verwaltung Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 2.12, CELEX:32008R1126/DE"
    fixed production overheads
    en
    Definition those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and equipment, and the cost of factory management and administration Reference IASCF, Key term list