Gaois

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8 results

  1. FINANCE|financial institutions and credit|financial institution · SOCIAL QUESTIONS|social protection|social security · EMPLOYMENT AND WORKING CONDITIONS|personnel management and staff remuneration|remuneration of work

    #631518

    IATE #1568899
    ciste pinsin Reference "'Tuarascáil Bhliantúil 2016,' Banc Ceannais na hÉireann, https://www.centralbank.ie/docs/librariesprovider2/annual-reports-irish/banc-ceannais-na-heireann-tuarascail-bhliantuil-2016.pdf?sfvrsn=9 [29.3.2018] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Pensionsfonds | Pensionseinrichtung | Altersvorsorgeeinrichtung | Versorgungsträger
    de
    pension fund | provident fund | retirement fund | superannuation fund
    en
    Definition fund from which pensions are paid, accumulated from contributions from employers, employees, or both Reference "‘pension fund’. Oxford Dictionaries. Oxford University https://en.oxforddictionaries.com/definition/pension_fund [3.11.2017]"
    Comment "Pension funds are the largest investment blocks in most countries and dominate the stock markets where they invest. When managed by professional fund managers, they constitute the institutional investor category with insurance companies and investment trusts. Commonly, pension funds are exempt from capital gains tax and the earnings on their investment portfolios are either tax deferred or tax exempt. Reference:""pension fund"", Business Dictionary, http://www.businessdictionary.com/definition/pension-fund.html [14.7.2017]"
    fonds de pension | fonds de retraite | caisse de retraite | fonds de prévoyance
    fr
    Definition capital constitué dans le but d'assurer le paiement des prestations de retraite prévues aux affiliés à un régime de retraite, et alimenté par les cotisations patronales et de celles des affiliés concernés, ainsi que par les produits financiers tirés des placements et autres actifs productifs Reference "COM-FR, d'après l’Office québécois de la langue française, Le grand dictionnaire terminologique > caisse de retraite, http://www.granddictionnaire.com/ficheOqlf.aspx?Id_Fiche=504184 [14.11.2017]"
    Comment "Voir aussi: fonds de pension (en tant qu’organisme) [IATE:3574939 ]"
  2. FINANCE|financial institutions and credit|financial institution · SOCIAL QUESTIONS|social affairs · EMPLOYMENT AND WORKING CONDITIONS|personnel management and staff remuneration|remuneration of work · SOCIAL QUESTIONS|social protection|social security · ECONOMICS|economic analysis|statistics · BUSINESS AND COMPETITION|business organisation|company law

    #666678

    IATE #3626399
    cistí pinsin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Pensionskassen | Mutual-Fund
    de
    fonds de pension
    fr
  4. SOCIAL QUESTIONS|social affairs · EMPLOYMENT AND WORKING CONDITIONS

    #646601

    IATE #3530167
    Treoir (AE) 2016/2341 ó Pharlaimint na hEorpa agus ón gComhairle an 14 Nollaig 2016 maidir le gníomhaíochtaí institiúidí um sholáthar pinsean ceirde (IORPanna) agus maoirseacht a dhéanamh ar na hinstitiúidí sin Reference Comhairle-GA
    ga
    Treoir (AE) 2016/2341 ó Pharlaimint na hEorpa agus ón gComhairle an 14 Nollaig 2016 maidir le gníomhaíochtaí agus maoirseacht institiúidí um sholáthar pinsean ceirde (IORPanna) Reference "Rialachán (AE) 2022/2554 ó Pharlaimint na hEorpa agus ón gComhairle an 14 Nollaig 2022 maidir le hathléimneacht dhigiteach oibríochtúil don earnáil airgeadais agus lena leasaítear Rialacháin (CE) Uimh. 1060/2009, (AE) Uimh. 648/2012, (AE) Uimh. 600/2014, (AE) Uimh. 909/2014 agus (AE) 2016/1011 (Téacs atá ábhartha maidir le LEE)"
    ga
    Treoir (AE) 2016/2341 ó Pharlaimint na hEorpa agus ón gComhairle an 14 Nollaig 2016 maidir le gníomhaíochtaí agus maoirseacht institiúidí um chóir ar scor ceirde (IORPanna) Reference "Treoir (AE) 2019/1937 ó Pharlaimint na hEorpa agus ón gComhairle an 23 Deireadh Fómhair 2019 maidir le cosaint daoine a thuairiscíonn sáruithe ar dhlí an Aontais"
    ga
    Comment Na téarmaí san iontráil seo a ngabhann an nod *CINNEADH leo, baineann siad le bailiúchán sonrach de theidil gníomhartha ar gá leagan amháin díobh a shocrú mar an tiontú údarásach don aistriúchán reachtach as seo amach
    Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision (IORPs) | Directive on pension funds
    en
    Comment The legislation supercedes Directive 2003/41/EC of the European Parliament and of the Council
    Directive (UE) 2016/2341 du Parlement européen et du Conseil du 14 décembre 2016 concernant les activités et la surveillance des institutions de retraite professionnelle (IRP) | directive concernant les fonds de pension
    fr
  5. FINANCE|taxation · BUSINESS AND COMPETITION|business classification|type of business|multinational enterprise

    #666740

    IATE #3626602
    eintiteas seirbhísí pinsin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... eintiteas atá ar úinéireacht 95 % ar a laghad ag ceann amháin nó níos mó de na heintitis sin dá dtagraítear i bpointe (a), go díreach nó trí roinnt eintiteas den sórt sin, seachas eintitis seirbhísí pinsin, ar eintiteas é a dhéanann ceann amháin de na nithe seo a leanas...' Reference "Togra le haghaidh Treoir maidir le híosleibhéal domhanda cánachais a áirithiú do ghrúpaí ilnáisiúnta san Aontas,CELEX:52021PC0823/GA"
    Altersvorsorge-Dienstleistungsgesellschaft
    de
    Definition Einheit, die ausschließlich oder nahezu ausschließlich dazu gegründet wurde und betrieben wird, für die unter Nummer 33 Buchstabe a genannten Einheiten Gelder anzulegen oder Tätigkeiten auszuüben, die Nebentätigkeiten zu den unter Nummer 33 Buchstabe a genannten regulierten Tätigkeiten sind, vorausgesetzt, dass die Altersvorsorge-Dienstleistungsgesellschaft derselben Gruppe angehört wie die diese regulierten Tätigkeiten ausübenden Einheiten Reference "Richtlinie (EU) 2022/2523 des Rates vom 14. Dezember 2022 zur Gewährleistung einer globalen Mindestbesteuerung für multinationale Unternehmensgruppen und große inländische Gruppen in der Union"
    pension services entity
    en
    Definition entity that is established and operated exclusively or almost exclusively a) to invest funds for the benefit of entities established to administer or provide retirement benefits and ancillary or incidental benefits to individuals (pension funds in the narrower sense) or b) to carry out activities that are ancillary to those regulated activities carried out by these entities Reference "COM-Terminology Coordination, based on:OECD, Tax Challenges Arising from the Digitalisation of the Economy Global Anti-Base Erosion Model Rules (Pillar Two) (20.1.2022), OECD, Paris, 2021, p. 63"
    Comment The legal definition of pension fund for the purposes of the Proposal for a Directive on ensuring a global minimum level of taxation for multinational groups in the Union includes entities established to administer or provide retirement benefits and ancillary or incidental benefits to individuals AND pension services entities.
    entité de services de fonds de pension
    fr
    Definition entité constituée et gérée exclusivement ou quasi exclusivement dans le but de placer des fonds pour le compte de fonds de pension ou d’exercer des activités réglementées qui sont annexes aux activités desdits fonds de pension lorsque l’entité de services de fonds de pension fait partie du même groupe que les entités qui exercent ces activités Reference "Proposition de directive du Conseil relative à la mise en place d'un niveau minimum d'imposition mondial pour les groupes multinationaux dans l'Union - COM(2021) 823 final"
  6. FINANCE|insurance · SOCIAL QUESTIONS|social affairs

    #652130

    IATE #3556440
    ciste pinsean uile-Eorpach le haghaidh taighdeoirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gesamteuropäischer Pensionsfonds für Forscher
    de
    pan-European pension fund for researchers | pan-European pension fund for mobile researchers
    en
    Definition a planned multi-country and multi-employer IORP the purpose of which is to ensure adequate and sustainable occupational pensions for mobile and non-mobile researchers in the EEA Reference "COM-HU based on:Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the activities and supervision of institutions for occupational retirement provision (recast) /* COM/2014/0167 final - 2014/0091 (COD) */ CELEX:52014PC0167/EN"
    Comment The term and the definition is excluded from the adopted Directive.
    fonds de pension paneuropéen pour les chercheurs
    fr
  8. FINANCE|insurance · SOCIAL QUESTIONS|social protection

    #658453

    IATE #3573587
    tionscadal RESAVER Reference "Togra le haghaidh Rialachán maidir le Táirge Pinsin Phearsanta Uile-Eorpach (TPPU), CELEX:52017PC0343/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    RESAVER-Projekt
    de
    Definition sektorspezifische betriebliche Pensionskasse, die es Forschenden erleichtern soll, in ihrem Altersvorsorgesystem zu bleiben, wenn sie zwischen Forschungseinrichtungen in verschiedenen EU-Ländern wechseln Reference "Vorschlag für eine Verordnung über ein europaweites privates Altersvorsorgeprodukt (PEPP) CELEX:52017PC0343/DE"
    RESAVER project
    en
    Definition sector-specific occupational pension fund designed to make it easier for research staff to keep their pension arrangements as they move between research institutions in different EU countries Reference "European Commission, Press Release Database, http://europa.eu/rapid/press-release_MEMO-17-1798_en.htm [14.7.2017]"
    Comment "The PEPP framework could be integrated into future projects. RESAVER for example includes a personal pension option. Reference: European Commission, Press Release Database, http://europa.eu/rapid/press-release_MEMO-17-1798_en.htm [14.7.2017] See also: Pan-European Personal Pension [ IATE:3573308 ]"
    projet de fonds de pension RESAVER | projet RESAVER | RESAVER
    fr
    Definition fonds de pension professionnel sectoriel conçu pour permettre aux chercheurs de conserver leurs régimes de retraite en cas de déplacements entre instituts de recherche dans différents pays de l'Union européenne Reference "COM-FR, d'après la fiche d'information de la Commission européenne MEMO/2017/1798 «Produit paneuropéen d'épargne-retraite individuelle (PEPP) – Foire aux questions» (29.06.2017), http://europa.eu/rapid/press-release_MEMO-17-1798_fr.htm [25.10.2017]"
    Comment "Le projet RESAVER comprend une option de retraite individuelle.(Source: Ibid.) Voir aussi: produit paneuropéen d'épargne-retraite individuelle [IATE:3573308 ]"