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55 results

  1. FINANCE

    #388911

    IATE #2244988
    léas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    lease
    en
    Definition A contract between parties, by which the one conveys land or property to the other for a period, usually in exchange of rent or other periodical compensation. Reference Oxford English Dictionary, (14/11/2007)
  2. BUSINESS AND COMPETITION|accounting

    #644483

    IATE #3519856
    léas 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
    Leasingverhältnis
    de
    Definition Vereinbarung, bei der der Leasinggeber dem Leasingnehmer gegen eine Zahlung oder eine Reihe von Zahlungen das Recht auf Nutzung eines Vermögenswertes für einen vereinbarten Zeitraum überträgt Reference "IAS 17, IAS/IFRS-Portal, http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards_2007/IAS_17/IAS_17_1.htm , (14.12.2010)"
    lease
    en
    Definition agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time Reference "- Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - International Accounting Standard 17, http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias17_en.pdf [18.12.2017]"
    contrat de location
    fr
    Definition accord par lequel le bailleur cède au preneur, pour une période déterminée, le droit d'utilisation d'un actif en échange d'un paiement ou d'une série de paiements Reference "Règlement (CE) n° 1126/2008 de la Commission portant adoption de certaines normes comptables internationales conformément au règlement (CE) n° 1606/2002 du Parlement européen et du Conseil"
  3. SOCIAL QUESTIONS|construction and town planning|property leasing

    #551211

    IATE #1239516
    léas foirgníochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erbbaurecht | Baurecht
    de
    Definition Recht, auf einem fremden Grundstück eigene Bauten zu errichten Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    building lease
    en
    Definition a lease conferring a right to erect buildings upon land belonging to someone else Reference International Accounting Lexicon(U.E.C.)-Group Accounts
    droit de superficie
    fr
    Definition droit d'élever des constructions sur le terrain d'autrui sans transfert de la propriété de la construction en faveur du propriétaire du terrain Reference International Accounting Lexicon de l'Union européenne des experts comptables économiques et financiers (UEC) - Comptes de groupe
  4. LAW · INDUSTRY|building and public works

    #610932

    IATE #872703
    léas feabhsaithe foirgníochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    langfristiger Nutzungsvertrag | Erbbaurechtsvertrag
    de
    Definition Der Erbbaurechtsvertrag regelt das Rechtsverhältnis zwischen dem Grundstückseigentümer und dem Erbbauberechtigten. Reference ---
    Comment XREF: A341827: emphytéose/Erbbaurecht; A022241: emphytéote/Erbbauberechtigter;DIV: HYM 26/03/2004
    building lease | emphyteutic lease
    en
    Definition "Such leases are generally 18 to 99 years in France and 99 to 999 years in UK. Under ""erfpachtakte"", the Jansonius Dictionary gives the translations ""long, long-term, hereditary and ground lease"". The Oxford Dictionary also states that emphyteutic lease and hereditary lease are synonyms. The term seems to belong to Napoleonic and, earlier, Roman law. The English legal term ""leasehold"" is similar, but not identical. ""Leasehold"" is a form of tenure, as opposed to ""freehold"". Where property is held in leasehold, the land is owned by a different person from the property. The owner of the property (leaseholder) then pays the owner of the land (freeholder) an annual ground rent. When the lease expires, the owner of the property may in theory be evicted, though leasehold reform acts have modified the law in this respect. Building lease: A long-term lease, imposing an obligation on the lessee to erect one or more buildings on the leased land, which will become the property of the landlord after the lease expires." Reference "Building lease: < http://www.odpm.gov.uk/stellent/groups/odpm_urbanpolicy/documents/page/odpm_urbpol_608040.hcsp > (24.02.2004)."
    Comment "CONTEXT: ""Building lease"" in context of new Council building."
    bail emphytéotique
    fr
    Definition Le bail emphytéotique est un bail de très longue durée qui présente les caractéristiques suivantes: - la durée du bail est de 18 ans au moins et de 99 ans au plus. Le bail peut être renouvelé; - il doit obligatoirement être établi par un notaire; - il ne peut porter que sur des immeubles; - Le locataire bénéficie d'un droit réel (il peut hypothéquer l'immeuble, le louer ou le sous-louer); - le locataire doit assumer toutes les charges et les grosses réparations; - le locataire doit payer une redevance. Reference "< http://www.sndp.fr/bdj/immob/BAILEM.htm >"
    Comment "XREF: emphytéose (A341827);MISC: Le bénéficiaire d'un bail emphytéotique est appelé ""emphytéote"". Ce type de bail existe également au Québec, où il doit avoir une durée minimale de 10 ans et une durée maximale de 100 ans (http://www.tbs-sct.gc.ca/rpm-gbi/lexicon-lexique/term-terme.asp?Language=FR&id=809)"
  5. BUSINESS AND COMPETITION|accounting

    #644224

    IATE #3519328
    tosach feidhme théarma an léasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Beginn der Laufzeit des Leasingverhältnisses
    de
    Definition der Tag, ab dem der Leasingnehmer Anspruch auf die Ausübung seines Nutzungsrechts am Leasinggegenstand hat. Reference "IAS 17, IAS/IFRS-Portal, http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards_2007/IAS_17/IAS_17_1.htm , (19.10.2010)"
    Comment entspricht dem Tag des erstmaligen Ansatzes des Leasingverhältnisses (d. h. der entsprechenden Vermögenswerte, Schulden, Erträge oder Aufwendungen, die sich aus dem Leasingverhältnis ergeben)
    commencement of the lease term
    en
    Definition The commencement of the lease term is the date from which the lessee is entitled to exercise its right to use the leased asset. Reference International Accounting Standard 17
  7. INTERNATIONAL RELATIONS|international affairs|international agreement · FINANCE

    #603884

    IATE #754407
    an Coinbhinsiún maidir le Léasú Airgeadais Idirnáisiúnta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übereinkommen über internationales Finanzierungsleasing
    de
    Comment CONTEXT: Im Rahmen von UNIDROIT, besteht erst im Entwurf
    Convention on International Financial Leasing | Unidroit Convention on International Financial Leasing
    en
    Comment MISC: Ottawa, 1988
    Convention sur le crédit-bail international
    fr
    Comment MISC: Signature: 1988.05.28 Ottawa
  10. BUSINESS AND COMPETITION|accounting

    #644350

    IATE #3519584
    meastóireacht a dhéanamh ar shubstaint idirbheart a bhfuil léas i bhfoirm dlí i dtrácht iontu Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    evaluating the substance of transactions involving the legal form of a lease
    en
    Definition title of a SIC interpretation on lease accounting Reference "COM-MT, based on: - Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN - SIC Interpretation 27, Evaluating the Substance of Transactions Involving the Legal Form of a Lease, http://dipifr.info/lib_files/standards/eng/eng_ifrs_010109/SIC27.pdf [13.12.2017]"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
  11. FINANCE|financial institutions and credit|credit · BUSINESS AND COMPETITION|accounting · ECONOMICS

    #644370

    IATE #3519623
    léas airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Cé gur ar feadh roinnt blianta a mhaireann léas airgeadais de ghnáth, ní shocraíonn fad thréimhse an léasa an mar léas oibriúcháin nó mar léas airgeadais ba cheart é a mheas.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Finanzierungsleasing
    de
    Definition Leasingverhältnis, bei dem im Wesentlichen alle mit dem Eigentum verbundenen Risiken und Chancen eines Vermögenswertes übertragen werden Reference "IAS 17, IAS/IFRS-Portal, http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards_2007/IAS_17/IAS_17_1.htm , (13.12.2010)"
    finance lease | financial lease | capital lease | financial leasing | finance leasing
    en
    Definition lease in which substantially all the risks and rewards incidental to ownership of an underlying asset are transferred to the lessee from the lessor Reference "COM-Terminology Coordination, based on:Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version of 1.1.2021, International Financial Reporting Standard 16 Leases, Appendix A"
    Comment "Under a finance lease, the lessor is deemed to make a loan to the lessee with which the lessee acquires the asset. According to IFRS 16 and its predecessor IAS 17, leases are classified as either 'finance', 'operating' or 'resource' leases. For an operating lease or a resource lease, the rewards and risks of ownership remain with the lessor."
    location-financement | location financière
    fr
    Definition location ayant pour effet de transférer au preneur la quasi-totalité des risques et des avantages inhérents à la propriété d'un actif Reference "Règlement (CE) n° 1126/2008 de la Commission portant adoption de certaines normes comptables internationales conformément au règlement (CE) n° 1606/2002 du Parlement européen et du Conseil"
    Comment La location financière consiste en une location d'un bien à l'issue de laquelle le locataire ne profite pas d'une option d'achat. En d'autres termes, le bailleur financier, à la différence du crédit-bailleur, ne consent au locataire aucune promesse unilatérale de vente lui donnant la possibilité d'acquérir le bien loué à l'issue de la période de location.
  12. BUSINESS AND COMPETITION|accounting

    #644371

    IATE #3519624
    oibleagáidí léas airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verpflichtungen aus Finanzierungsleasing
    de
    Definition rechtliche oder tatsächliche Pflichten aus einem Leasingverhältnis, bei dem im Wesentlichen alle mit dem Eigentum an einem zugrunde liegenden Vermögenswert verbundenen Risiken und Chancen übertragen werden Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EU) Nr. 2017/1986 (IFRS 16), IFRS 16.A - Finanzierungsleasing, CELEX:32017R1986/DE"
    finance lease obligations
    en
  13. BUSINESS AND COMPETITION|accounting

    #644413

    IATE #3519707
    infheistiú comhlán sa léas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bruttoinvestition in ein Leasingverhältnis
    de
    Definition Summe aus a) den vom Leasinggeber im Rahmen eines Finanzierungsleasings zu erhaltenen Mindestleasingzahlungen und b) einem nicht garantierten Restwert, der zugunsten des Leasinggebers anfällt Reference "IAS 17, IAS/IFRS-Portal, http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards_2007/IAS_17/IAS_17_1.htm , (19.10.2010)"
    gross investment in the lease
    en
    Definition The aggregate of the minimum lease payments under a finance lease from the standpoint of the lessor and any unguaranteed residual value accruing to the lessor. Reference IASCF, Key term list
  14. BUSINESS AND COMPETITION|accounting

    #644437

    IATE #3519755
    dáta tionscanta an léasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Beginn des Leasingverhältnisses
    de
    Definition der Tag der Leasingvereinbarung oder der Tag, an dem sich die Vertragsparteien über die wesentlichen Bestimmungen der Leasingvereinbarung geeinigt haben Reference "IAS 17, IAS/IFRS-Portal, http://www.ifrs-portal.com/Texte_deutsch/Standards/Standards_2007/IAS_17/IAS_17_1.htm , (19.10.2010)"
    inception of the lease
    en
    Definition The inception of the lease is the earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease. Reference International Accounting Standard 17
  15. BUSINESS AND COMPETITION|accounting

    #576546

    IATE #3519802
    ráta úis atá intuigthe i léas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    interest rate implicit in a lease
    en
    Definition discount rate that, at the inception of the lease, causes the aggregate present value of: (a) the minimum lease payments; and (b) the unguaranteed residual value to be equal to the fair value of the leased asset Reference IASCF, Key term list
  16. EMPLOYMENT AND WORKING CONDITIONS

    #601932

    IATE #141664
    léasú lucht saothair Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Überlassung von Arbeitskräften
    de
    labour leasing
    en
    Definition practice whereby an employment agency engages workers and leases them to a user company, usually on a temporary basis Reference "Council-CENTERM, based on: MacPartlin, B., Temporary Agency Work: Labour Leasing or Temping? Working Notes, Issue 59, November 2008, http://www.workingnotes.ie/images/stories/pdf/issue59/temporary-agency-work.pdf [22.4.2013]"
    prêt de main-d'oeuvre
    fr
  17. TRADE|marketing|preparation for market

    #623246

    IATE #1239258
    conradh léasa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Pachtvertrag | Mietvertrag
    de
    lease contract | lease agreement
    en
    Definition contract between a landlord and a tenant that covers the renting of property for long periods of time, usually a period of 12 months or more Reference "LegalNature > Help Guides > Landlord and Tenant > Lease Agreement vs. Rental Agreement (21.7.2020)"
    Comment The lease agreement is very specific as it details the responsibilities of both parties during the lease and it includes all the necessary information to ensure that both parties are protected. The length of the lease and the amount of monthly rent are documented and cannot be changed, thus ensuring that the landlord cannot arbitrarily just raise the rent and the tenant cannot just leave the property, without repercussions.
    bail immobilier
    fr
    Definition contrat par lequel l'une des parties(le bailleur)s'oblige à faire jouir l'autre(le preneur)d'un bien immobilier pendant un certain temps moyennant un certain prix que celle-ci s'oblige de lui payer Reference SEC:Le Petit Robert,1994
  19. AGRI-FOODSTUFFS|agri-foodstuffs|food industry|sugar industry · TRADE|tariff policy|tariff policy|tariff quota · BUSINESS AND COMPETITION|business organisation

    #663985

    IATE #3590906
    léas monarchan Reference "Rialachán (AE) Uimh. 1308/2013 lena mbunaítear comheagrú na margaí i dtáirgí talmhaíochta agus lena n-aisghairtear Rialacháin (CEE) Uimh. 922/72, (CEE) Uimh. 234/79, (CE) Uimh. 1037/2001 agus (CE) Uimh. 1234/2007 ón gComhairle, CELEX:02013R1308-20201229/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Definition conradh léasachta le haghaidh aonaid theicniúil lena n-áirítear an gléasra go léir atá riachtanach chun siúcra a mhonarú, d'fhonn é a oibriú, arna thabhairt i gcrích do thréimhse 3 bliana margaíochta as a chéile ar a laghad, agus ina chomhaontaíonn na páirtithe nach ndéanfaidh siad é a fhoirceannadh roimh dheireadh na tríú bliana margaíochta, le gnóthas atá bunaithe sa Bhallstát céanna leis an monarcha lena mbaineann, más féidir glacadh leis an gnóthas a thógann an monarcha ar cíos mar ghnóthas a tháirgeann siúcra amháin dá tháirgeadh iomlán, i ndiaidh don léas teacht i bhfeidhm Reference "Rialachán (AE) Uimh. 1308/2013 lena mbunaítear comheagrú na margaí i dtáirgí talmhaíochta agus lena n-aisghairtear Rialacháin (CEE) Uimh. 922/72, (CEE) Uimh. 234/79, (CE) Uimh. 1037/2001 agus (CE) Uimh. 1234/2007 ón gComhairle, CELEX:02013R1308-20201229/GA"
    lease of a factory
    en
    Definition leasehold contract of a technical unit including all the plant required for the manufacture of sugar, with a view to its operation, concluded for a period of at least three consecutive marketing years, which the parties agree not to terminate before the end of the third marketing year, with an undertaking which is established in the same Member State as the factory concerned, if, after the lease takes effect, the undertaking which rents the factory can be considered to be a solely sugar-producing undertaking for its entire production Reference "Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products "
  20. LAW|civil law

    #629060

    IATE #1465040
    léas talún Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Pachtvertrag
    de
    lease of land
    en
    Definition lease in which the tenant rents and uses the land Reference "Wikipedia > Land lease. http://en.wikipedia.org/wiki/Lease#Land_lease [9.1.2012]"
    bail de terrain | droit au bail de terrain
    fr
    Definition actif incorporel attaché au droit à usage d'un terrain distinct du droit de propriété sur le terrain Reference Kissas,C.,Termin.des marchés financiers,1990