Gaois

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2 results

  1. BUSINESS AND COMPETITION|accounting

    #630558

    IATE #1550409
    gnóthachain neamhréadaithe Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    gnóthachain chaipitiúla neamhréadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Baineann an ghluaiseacht ar urrúis go príomha le gnóthachain chaipitiúla neamhréadaithe a d’eascair as luacháil dheireadh na bliana ar an hurrúis a fuarthas i ndiaidh leachtú IBRC, ar gnóthachain iad a fhritháirítear go páirteach le scaoileadh na hathluachála tosaigh ar urrúis chomhchosúla arna ndiúscairt le linn na bliana.' 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 [17.7.2017]"
    nicht realisierter Veräußerungsgewinn | nicht realisierter Kapitalgewinn | nicht realisierter Wertzuwachs
    de
    Comment "XREF: Veräußerungsgewinn IATE:762180 ; realisierter Veräußerungsgewinn IATE:1550410"
    unrealised capital gain | unrealised capital gains | unrealised gains
    en
    Definition profit that would be made on an investment or asset if it were sold Reference "Council-EN, based on 'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [21.2.2017]"
    Comment "See also: - capital gain [ IATE:762180 ] - realised capital gain [ IATE:1550410 ]"
    plus-value latente | plus-value non réalisée | gain en capital non réalisé
    fr
  2. ECONOMICS · FINANCE · FINANCE|taxation · FINANCE|financial institutions and credit · PRODUCTION, TECHNOLOGY AND RESEARCH|research and intellectual property|research

    #604415

    IATE #762180
    gnóthachan caipitiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ar a shon sin, na díbhinní, na gnóthachain chaipitiúla nó na saghsanna eile ioncaim a thig ó chomhlachtaí den sórt sin a mbeidh na comhaltaí, seachas an tAontas Eorpach agus an Banc, ina dteideal, fanfaidh siad faoi réir fhorálacha fioscacha na reachtaíochta is infheidhme.' Reference "Leagan Comhdhlúite den Chonradh ar Fheidhmiú an Aontais Eorpaigh, Airteagal 28, http://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=CELEX:12016E/TXT&from=EN"
    Veräußerungsgewinn | Gewinn aus der Veräußerung von Vermögen | Vermögenszuwachs
    de
    Definition der positive Unterschiedsbetrag (Gewinn) zwischen den Anschaffungs- oder Herstellungskosten und dem Verkaufspreis eines Wirtschaftsguts Reference "Wikipedia, Stichwort ""Veräußerungsgewinn"" (12.7.2019)"
    Comment Wird erst erzielt, wenn das Wirtschaftsgut tatsächlich verkauft wurde.
    capital gain | surplus value gain
    en
    Definition amount by which an asset's selling price exceeds its initial purchase price Reference "'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [27.4.2016]"
    Comment "A capital gain is not realised until the asset in question is sold. A capital gain may be short term (one year or less) or long term (more than one year) and must be claimed on income taxes. 1 See also: - realised capital gain [ IATE:1550410 ] - unrealised capital gain [ IATE:1550409 ] 1 'capital gain', Investopedia, http://www.investopedia.com/terms/c/capitalgain.asp [27.4.2016]"
    plus-value | gain en capital
    fr
    Definition différence positive entre le montant de la cession d'un bien et son prix d'acquisition Reference "Conseil-FR d'après le glossaire du site Mataf; https://www.mataf.net/fr/edu/glossaire/plus-value [2.8.2016]"