Gaois

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13 results

  1. FINANCE|financial institutions and credit · FINANCE|financing and investment|financing|financing policy|corporate finance

    #682251

    IATE #3511108
    anailís caillteanais agus sreafa airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás go ndéanann gníomhaireacht rátála creidmheasa ionstraim urrúsúcháin a rátáil, cuirfidh sí an fhaisnéis go léir maidir le hanailís caillteanais agus sreafa airgid atá curtha i gcrích aici nó a bhfuil sí ag brath air mar aon le tuairim d’aon athrú a bhfuiltear ag súil leis sa rátáil chreidmheasa ar fáil sa rátáil chreidmheasa.' Reference "Rialachán (CE) 1060/2009 maidir le gníomhaireachtaí rátála creidmheasa, CELEX:32009R1060/GA"
    loss and cash flow analysis | loss and cash-flow analysis
    en
    Definition financial assessment approach that examines two key aspects of a business's financial performance being profitability of specific products or services, and of the cash inflows and outflows of a business over a specific period, to determine a company’s working capital Reference "COM-Terminology Coordination, based on:FasterCapital > Topics > The Importance Of Cash Flow For Profit Center Success (23.8.2024)Tipalti > Accounting Hub > Cash Flow Analysis: Definition, Process & Examples (23.8.2024)"
    analyse des pertes et des flux de trésorerie
    fr
  2. FINANCE · BUSINESS AND COMPETITION|accounting

    #681685

    IATE #2233474
    fálú ar an sreabhadh airgid Reference "'Tuarascáil Bhliantúil 2016,' Bord na Móna, https://www.bordnamona.ie/wp-content/uploads/2016/07/Annual-Report-2016-Irish.pdf [25.6.2018] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    fálú sreabhaidh airgid Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, CELEX:32013R0575/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Absicherung von Zahlungsströmen
    de
    Definition Absicherung gegen das Risiko schwankender Zahlungsströme, das (i) auf ein bestimmtes mit dem bilanzierten Vermögenswert oder der bilanzierten Verbindlichkeit (wie beispielsweise ein Teil oder alle künftigen Zinszahlungen einer variabel verzinslichen Schuld) oder dem mit einer erwarteten und mit hoher Wahrscheinlichkeit eintretenden künftigen Transaktion verbundenes Risiko zurückzuführen ist und (ii) Auswirkungen auf das Ergebnis haben könnte Reference "Verordnung (EG) Nr. 1126/2008 vom 3. November 2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates CELEX:32008R1126/DE"
    cash flow hedge | cash flows hedge | hedged cash flow | hedged cash flows | cash flow hedging | cash flows hedging
    en
    Definition hedge of the exposure to variability in cash flows that (i) is attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction and (ii) could affect profit or loss Reference "Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 "
    couverture des flux de trésorerie
    fr
    Definition couverture établie dans le but de réduire ou de compenser l'exposition à un risque particulier susceptible d'entraîner une variabilité des flux de trésorerie futurs associés à un actif ou à un passif, ou encore à une opération prévue Reference «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8
  3. FINANCE|public finance and budget policy · BUSINESS AND COMPETITION|accounting|accounting

    #682459

    IATE #3519290
    ráiteas sreabhaidh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mittelherkunfts-und-verwendungsrechnung | Kapitalflussrechnung
    de
    Definition Bestandteil des Abschlusses, der gegliedert nach der betrieblichen Tätigkeit, der Investitions- und der Finanzierungstätigkeit die historischen Bewegungen der Zahlungsmittel und Zahlungsmitteläquivalente in der Berichtsperiode eines Unternehmens darstellt Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) in Anlehnung an Verordnung (EG) Nr. 1260/2008 (internationale Rechnungslegungsstandards), IAS 7.Zielsetzung, CELEX:32008R1260/DE"
    statement of cash flows | cash flow statement | cash-flow statement
    en
    Definition report of the historical changes in cash and cash equivalents of an entity which classifies cash flows during the period from operating, investing and financing activities Reference "COM-MT, based on:Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002"
    état des flux de trésorerie | tableau des flux de trésorerie
    fr
  4. EUROPEAN UNION|EU finance|Community budget · ECONOMICS · BUSINESS AND COMPETITION|accounting · FINANCE

    #609013

    IATE #842617
    sreabhadh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'an sreabhadh airgid thirim agus modhanna cur chuige na bhfabhruithe agus, i gcás inarb iomchuí, táscairí an mhargaidh phríobháidigh;' Reference "Rialachán (AE) Uimh. 1233/2011 maidir le treoirlínte áirithe a chur i bhfeidhm i réimse na gcreidmheasanna onnmhairiúcháin arna dtacú go hoifigiúil"
    sreabh airgid Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    ga
    Context 'Déanfaidh an institiúid EE a mheas feadh phróifíl ama de thréimhsí réamhaisnéise lena léirítear go leordhóthanach struchtúr ama sreabh airgid sa todhchaí agus aibíocht na gconarthaí agus ar bhealach atá comhsheasmhach le hábharthacht agus le comhdhéanamh na risíochtaí.' Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    Cashflow
    de
    Definition Einzahlungsüberschuss der Rechnungsperiode; Kennzahl zur Beurteilung der Finanzkraft, insbes. des Innenfinanzierungsspielraums; errechnet als Reingewinn + verdiente Abschreibungen; ausgedrückt in % des Gesamtkapitals Reference "Online-Verwaltungslexikon <"" target=""_blank"">www.olev.de/c/cash-flow.htm>; (20.2.04)"
    Comment SYN/ANT: Syn.: Zahlungsströme;DIV: RSZ 20/02/2004
    cash flow | liquidity flow
    en
    Definition amount of cash received less the amount spent by a business for a given accounting period Reference """cash flow"" A Dictionary of Economics. John Black, Nigar Hashimzade, and Gareth Myles. Oxford University Press (OUP), 2009. Oxford Reference Online. OUP. DGT. http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t19.e366 [27.10.2010]"
    Comment "For a business, this is recorded in a cash flow statement that shows all sources and uses of cash from one period to the next and serves as a measure of the short-term financial health of the business. A major responsibility of the finance director of any business is to forecast its cash flow, on both current and capital account, and to ensure that the timing of receipts and payments is such that money is always available to meet any payments that have to be made. Note ref.: ""cash flow"" A Dictionary of Economics. John Black, Nigar Hashimzade, and Gareth Myles. Oxford University Press (OUP), 2009. Oxford Reference Online. OUP. DGT. http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t19.e366 [27.10.2010]"
    flux de trésorerie | flux de liquidités | flux de l'encaisse | mouvements de trésorerie
    fr
    Definition somme de toutes les entrées de liquidités, diminuée par toutes les sorties de liquidités, pour une période comptable donnée Reference "Conseil-FR, d'après: ""Glossaire de l'économie de l'OCDE: Anglais - Français"", OCDE, 2006, OCDE Publishing, ISBN: 9789264035867"
    Comment Les flux de trésorerie d'une entreprise sont inscrits au sein du tableau de flux de trésorerie qui a pour but de permettre d'analyser les investissements d'une entreprise et leur rentabilité. Les flux repris dans le tableau de flux de trésorerie sont classés en trois catégories: les activités d'exploitation, d'investissement et de financement.
  5. FINANCE|financing and investment · BUSINESS AND COMPETITION|accounting

    #678089

    IATE #1165383
    sreabhadh airgid lascainithe 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 Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Chun luach bhrainse gnó de chuid Siremar arna chuachadh leis an gCoinbhinsiún nua a chinneadh, cuireadh na príomh-mhodheolaíochtaí a d’úsáid Banca Profilo i bhfeidhm freisin i gCéad Tuarascáil Ecorys. Go háirithe, chuir Ecorys na modheolaíochtaí maidir le Sreabhadh Airgid Lascainithe agus Breisluach Eacnamaíoch i bhfeidhm. Reference "Cinneadh (AE) 2022/448 maidir leis na bearta SA.32014, SA.32015, SA.32016 (2011/C) (ex 2011/NN) arna gcur chun feidhme ag an Iodáil maidir le Siremar agus a fhaighteoir Società Navigazione Siciliana (a bhfuil fógra tugtha ina leith faoi C(2022) 4268), CELEX:32022D0448/GA"
    abgezinster Zahlungsstrom | DCF
    de
    Definition Verfahren der Unternehmens- oder Immobilienbewertung, bei dem zukünftige Einzahlungsüberschüsse aus der wirtschaftlichen Tätigkeit (Cashflow) mit dem Kapitalisierungszinsfuß abgezinst werden Reference "Börsenportal ""wertpapierindex.com"", Börsenlexikon > DCF http://www.wertpapierindex.de/boersenlexikon/ [31.1.2014]"
    discounted cash flow | DCF
    en
    Definition value of an investment based on its expected future cash flows Reference "'discounted cash flow' (10.8.2021), Investopedia"
    Comment "Discounted cash flow analysis is widely used in investment finance, real estate development, corporate financial management and patent valuation.The difficulty of comparing investment opportunities lies, inter alia, in the time value of money, i.e. the idea that money available at the present time is worth more than the same amount in the future due to its potential earning capacity, which is why discounted cash flow techniques are applied to ""bring-back"" (discount) the anticipated returns to a common ground, their present value.See also discounted cash flow method"
    flux de trésorerie actualisé | cash flow escompté
    fr
    Definition somme de toutes les recettes nettes futures actualisées déduction forte du financement de l’investissement Reference "Chapitre 1: L’entreprise contrainte à une concurrence sans fin, http://webcache.googleusercontent.com/search?q=cache:0Jj_rYeoruIJ:http://blendcenter.free.fr/Int%25E9grale%2520Gds%2520pBs%2520eco.doc%2B%22+b%C3%A9n%C3%A9fice+actualis%C3%A9+correspond%22&hl=fr-BE&gbv=2&&ct=clnk [6.6.2014]"
  6. 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"
  7. BUSINESS AND COMPETITION|accounting · FINANCE|financing and investment|financing|financing policy|corporate finance

    #674270

    IATE #287442
    sreabhadh airgid saor Reference "Téarmeolaithe COM-GACinneadh (AE) 2022/459 maidir le státchabhair SA.49668 (2019/C) (ex 2017/FC) agus SA.53403 (2019/C) (ex 2017/FC) curtha chun feidhme ag an Danmhairg agus ag an tSualainn do PostNord AB agus Post Danmark A/S (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2021)6568), CELEX:32022D0459/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Léirítear i dTábla 2 go raibh méideanna diúltacha EUR [240-350] milliún agus EUR [240-350] milliún ag Alitalia de shreabhadh airgid saor in 2015 agus 2016 faoi seach. Tugann an Coimisiún dá aire nach raibh Alitalia in ann sreabhadh airgid dearfach a ghiniúint chun a oibríocht a mhaoiniú, lena n-áirítear a fortiori chun a fhiacha a aisíoc, ach go raibh sé ag brath ar mhaoiniú seachtrach (maoiniú ó bhainc agus ó bhannaí, iarmhéid méadaithe de thicéid réamhíoctha agus suimeanna trádála iníoctha le tríú páirtithe) chun a oibríocht déanta caillteanais a mhaoiniú. Thairis sin, i mí Eanáir agus mí Feabhra 2017, thuairiscigh Alitalia EUR [100-300] milliún de chaillteanas tuillimh roimh ús agus cáin, díreach sa dá mhí sin, agus bhí méid diúltach EUR [XXX] milliún aige de shreabhadh airgid saor.' Reference "Cinneadh (AE) 2022/795 maidir le státchabhair i bhfabhar Alitalia SA.48171 (2018/C) (ex 2018/NN, ex 2017/FC) arna gcur chun feidhme ag an Iodáil (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2021) 6659), CELEX:32022D0795/GA"
    saorshreabhadh airgid Reference "Cinneadh (AE) 2022/459 maidir le státchabhair SA.49668 (2019/C) (ex 2017/FC) agus SA.53403 (2019/C) (ex 2017/FC) curtha chun feidhme ag an Danmhairg agus ag an tSualainn do PostNord AB agus Post Danmark A/S (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2021)6568), CELEX:32022D0459/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Nuair a bheidh údar cuí leis mar gheall ar mhíchothromaíocht idir uainiú na gcistí atá ar fáil don oibleagadóir agus an phróifíl fiach-sheirbhíse a cheadaítear i gcomhréir leis na paraiméadair a leagtar amach i míreanna a) agus (b) thuas, nó nuair nach bhfuil an sceideal amúchta ag teacht le saorshreabhadh airgid an oibleagáideora nó an tionscadail, féadfar creidmheasanna onnmhairiúcháin a sholáthar laistigh de na srianta seo a leanas...' Reference "Rialachán Tarmligthe (AE) 2023/2738 lena leasaítear Iarscríbhinn II a ghabhann le Rialachán (AE) Uimh. 1233/2011 ó Pharlaimint na hEorpa agus ón gComhairle maidir le treoirlínte áirithe a chur i bhfeidhm i réimse na gcreidmheasanna onnmhairiúcháin arna dtacú go hoifigiúil, CELEX:32023R2738/GA"
    freier Cashflow | FCF
    de
    Definition Maß für das finanzielle Abschneiden, berechnet als Cashflow aus laufender Geschäftstätigkeit minus Anlagekosten Reference Investorwissen24: Börsenlexikon, Stichwort: Freier Cashflow
    Comment Der Freie Cashflow repräsentiert das Bargeld, das eine Gesellschaft zu erzeugen imstande ist, nachdem sie das Geld ausgegeben hat, das erforderlich ist, um ihre Anlagenbasis aufrechtzuerhalten oder auszubreiten. Freier Cashflow ist wichtig, weil er einer Gesellschaft erlaubt Gelegenheiten zu verfolgen, die den Unternehmenswert erhöhen. Ohne Bargeld ist es schwierig, neue Produkte zu entwickeln, Anschaffungen zu machen, Dividenden auszuschütten und Schulden zu reduzieren. Der FCF wird folgendermaßen berechnet: Nettoeinkommen+ Amortisation/Wertverlust- Änderungen im Betriebskapital- Anlagekosten = Freier Cashflow Er kann auch berechnet werden, indem man den Cashflow für die laufende Geschäftstätigkeit nimmt und die Anlagekosten abzieht.
    free cash flow | FCF
    en
    Definition "measure of financial performance calculated as operating cash flow minus capital expenditures" Reference "COM-Terminology Coordination, based on:EBRD Business Guide > Financial statements: knowing the basics (23.8.2024)"
    flux de trésorerie disponible
    fr
    Definition "différence entre le flux de trésorerie d'exploitation (21.1.2025) et les dépenses en capital (21.1.2025)" Reference "COM-FR, d’après Agicap > Gestion de trésorerie > Tout savoir sur le flux de trésorerie (21.1.2025), Emma Perrin, 12.5.2023"
  8. FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting

    #681783

    IATE #2244916
    sreabhadh airgid tréimhsiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    periodic cash flows | periodic cash flow
    en
    Comment "In common usage within finance, the terms ""regular cash flows"" and ""periodic cash flows"" are often used interchangeably to describe cash flows that occur at set intervals. However, if a distinction is made, ""regular cash flows"" refers not only to cash flows occurring at fixed intervals but also to those with consistent amounts. On the other hand, ""periodic cash flows"" also occur at intervals, but the emphasis is more on the timing than on the consistency of the amount."
    flux de trésorerie périodique
    fr
  9. FINANCE

    #677726

    IATE #1125432
    sreabhadh airgid foluiteach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tabharfar an cead seo má ghineann na samhlacha sin suímh a bhfuil an íogaireacht chéanna acu maidir le hathruithe sa ráta úis is atá ag na sreabha airgid foluiteacha.' Reference "Rialachán Tarmligthe (AE) 2021/598 lena bhforlíontar Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála chun ualaí riosca a shannadh do neamhchosaintí ar iasachtú speisialaithe, CELEX:32021R0598/GA"
    underlying cash flow
    en
    flux financier sous-jacent | flux de trésorerie sous-jacent
    fr
  10. ECONOMICS · FINANCE|financing and investment · BUSINESS AND COMPETITION|accounting

    #677154

    IATE #1075854
    modh an tsreabhaidh airgid lascainithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ba cheart d’infheisteoirí a bheith i dteideal ceart tarraingt siar a bheith acu a luaithe atáthar ar an eolas, faoi phraghas deiridh nó faoi mhéid deiridh na n-urrús, nó, mar mhalairt air sin, ba cheart a nochtadh sa réamheolaire an praghas uasta a d’fhéadfadh a bheidh ar infheisteoirí a íoc as na hurrúis, nó an méid uasta na n-urrús, nó na modhanna luachála agus na critéir, agus/nó na coinníollacha ar dá réir a dhéanfar praghas na n-urrús a chinneadh agus míniú ar aon mhodh luachála a úsáidtear, amhail modh an tsreabhaidh airgid lascainithe ...' Reference "Rialachán (AE) 2017/1129 maidir leis an réamheolaire atá le foilsiú nuair a thairgtear urrúis don phobal nó nuair a ligtear isteach iad chun a dtrádála ar mhargadh rialáilte, agus lena n-aisghairtear Treoir 2003/71/CE, CELEX:32017R1129/GA"
    modh an tsreafa airgid lascainithe Reference "Cinneadh (AE) 2022/448 maidir leis na bearta SA.32014, SA.32015, SA.32016 (2011/C) (ex 2011/NN) arna gcur chun feidhme ag an Iodáil maidir le Siremar agus a fhaighteoir Società Navigazione Siciliana (a bhfuil fógra tugtha ina leith faoi C(2022) 4268), CELEX:32022D0448/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Ina theannta sin, déanfar an luach margaidh cothrom a ríomh trí mhodh an tsreafa airgid lascainithe, ag baint úsáide as na sochair eacnamaíocha laistigh den tréimhse cur chun feidhme dífheistithe go dtí deireadh thagarmharcáil sonraí IUP-OP nó IUPK-OP agus/nó tagarmharcála sonraí margaidh.' Reference "Rialachán Cur Chun Feidhme (AE) 2022/433 lena bhforchuirtear dleachtanna frithchúitimh cinntitheacha ar allmhairí táirgí cruach dosmálta cothroma fuar-rollta de thionscnamh na hIndia agus na hIndinéise agus lena leasaítear Rialachán Cur Chun Feidhme (AE) 2021/2012 lena bhforchuirtear dleacht frithdhumpála chinntitheach agus lena mbailítear go cinntitheach an dleacht shealadach arna forchur ar allmhairí táirgí cruach dosmálta cothroma fuar-rollta de thionscnamh na hIndia agus na hIndinéise, CELEX:32022R0433/GA"
    Diskontierungsmethode | Kapitalwertmethode | Barwertmethode
    de
    Definition dynamische Investitionsrechnung, bei der alle während der Nutzungsdauer einer Investition anfallenden Ein- und Auszahlungen auf den Zeitpunkt 0 (= Investitionsbeginn) abgezinst werden Reference "Wirtschaftslexikon24.com, s. v. „Kapitalwertmethode“, http://www.wirtschaftslexikon24.com/d/kapitalwertmethode/kapitalwertmethode.htm (28.4.2014)"
    discounted cash flow method | DCF method | discounted cash flow model | discounted cash flow methodology | discounted cash flow methodologies | disocunted cash flow technique | discounted cash flow analysis | discounted cash flow principle | net present value method
    en
    Definition asset pricing procedure that discounts future expected cash flows from an asset at some interest rate to estimate the asset's present value Reference Newman, P. et al. (ed.), The New Palgrave Dictionary of Money and Finance, Vol. 1, under discounted cash flow model, p. 672, The Macmillan Press Limited, 1992
    Comment "The two most frequently used discounted cash flow methods are the net present value (NPV)1 and the internal rate of return (IRR)2 (Moles, P., Terry, N., The Handbook of International Financial Terms, Oxford University Press, 2005 http://www.oxfordreference.com/view/10.1093/acref/9780198294818.001.0001/acref-9780198294818-e-2296?rskey=xrFgPI&result=3 [27.3.2014])1 net present value (NPV) [ IATE:862636 ]2 internal rate of return (IRR) [ IATE:1621467 ]"
    méthode du flux monétaire actualisé | méthode des flux de trésorerie actualisés
    fr
    Definition méthode consistant à déterminer la valeur actuelle des flux de liquidités nets futurs d'une entité, en utilisant un taux d'actualisation reflétant la valeur de l'argent dans le temps ainsi que les risques inhérents aux flux de liquidités Reference "COM-FR, d'après:NG Finance, mars 2012, https://www.alternativa.fr/data/expert/rapportvalorisationturcyaffairesversionfinaleclient.pdf [6.6.2014]"
  11. BUSINESS AND COMPETITION|accounting

    #682628

    IATE #3523251
    cur chuige um shreabhadh airgid ionchasach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Dá réir sin, tá an cur chuige um shreabhadh airgid ionchasach éagsúil leis an gcur chuige traidisiúnta toisc go ndíríonn sé ar anailís dhíreach ar na sreafaí airgid i gceist agus ar ráitis níos sainráite faoi na toimhdí arna n-úsáid sa tomhas.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle (Téacs atá ábhartha maidir le LEE), CELEX:32023R1803/GA"
    expected cash flow approach | expected cash flow model | expected cash flow method | ECF
    en
    Definition approach for the calculation of the value in use consisting in taking into account the different probabilities of expected cash flows and weighing the different alternatives with their specific possibility of incidence Reference "COM-Terminology Coordination, based on:Aschfalk-Evertz, A., Rüttler, O., Goodwill Impairment Testing according to IFRS in the United Kingdom (22.8.2024), Berlin School of Economics and Law, Berlin, 2013, p. 7"
    modèle des flux de trésorerie attendus
    fr
  12. FINANCE|insurance · BUSINESS AND COMPETITION|accounting

    #682336

    IATE #3515209
    réamh-mheastachán ar shreabhadh airgid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás ina n-úsáidtear modheolaíocht stocastach don réamh-mheastachán ar shreabhadh airgid, is gá an meánchás a thuairisciú.' Reference "Rialachán Cur Chun Feidhme (AE) 2023/894 lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Threoir 2009/138/CE ó Pharlaimint na hEorpa agus ón gComhairle maidir leis na teimpléid le haghaidh gnóthais árachais agus athárachais chun an fhaisnéis is gá chun maoirseacht a dhéanamh orthu a chur faoi bhráid a n-údarás maoirseachta, agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) 2015/2450 (Téacs atá ábhartha maidir le LEE), CELEX:32023R0894/GA"
    cash flow projection | cash-flow projection
    en
    Definition estimation of future cash inflows and outflows based on historical data, assumptions, and trends Reference "highradius.com > Resources > Blogs > Cash Flow Projection – The Complete Guide (16.1.2025)"
    projection en matière de flux de trésorerie
    fr
  13. 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.