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. BUSINESS AND COMPETITION|accounting

    #644472

    IATE #3519828
    gníomhaíochtaí infheistíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Investitionstätigkeit
    de
    Definition der Erwerb und die Veräußerung langfristiger Vermögenswerte und sonstiger Finanzinvestitionen, die nicht zu den Zahlungsmitteläquivalenten gehören Reference "IAS 7, http://www.iasplus.de/standards/ias_07.php , (14.12.2010)"
    investing activities
    en
    Definition The acquisition and disposal of long-term assets and other investments not included in cash equivalents. Reference IASCF, Key term list
    activités d’investissement
    fr
  2. BUSINESS AND COMPETITION|accounting

    #690089

    IATE #3647286
    sreabhadh airgid ó ghníomhaíochtaí infheistíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Na sreafaí airgid ó ghníomhaíochtaí infheistíochta (agus a úsáidtear sna gníomhaíochtaí sin), arb iad éadáil agus diúscairt sócmhainní fadtéarmacha agus infheistíochtaí eile nach n-áirítear i gcoibhéisí airgid.' Reference "Rialachán Tarmligthe (AE) 2022/352 lena leasaítear Rialachán Tarmligthe (AE) 2019/815 a mhéid a bhaineann le nuashonrú 2021 ar an tacsanomaíocht a leagtar síos sna caighdeáin theicniúla rialála i dtaca leis an bhformáid tuairiscithe leictreonach aonair, CELEX:32022R0352/GA"
    cash flow from investing activities | investing cash flow | cash flows from investing activities | cash flows arising from investing activities
    en
    Definition cash generated or spent from various investment-related activities in a specific period Reference "Investopedia > Cash Flow From Investing Activities Explained: Types and Examples (29.7.2024)"
    Comment Examples of cash flows arising from investing activities are:(a) cash payments to acquire property, plant and equipment, intangibles and other long-term assets;(b) cash receipts from sales of property, plant and equipment, intangibles and other long-term assets;(c) cash payments to acquire equity or debt instruments of other entities and interests in joint ventures;(d) cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures;(e) cash advances and loans made to other parties;(f) cash receipts from the repayment of advances and loans made to other parties;(g) cash payments for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the payments are classified as financing activities; and(h) cash receipts from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the receipts are classified as financing activities.