Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #642219

    IATE #3507695
    fritháireamh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Cumhachtófar don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 210 i dtaobh rialacha mionsonraithe maidir leis an modh lena ndéanfar gnóthú, lena n-áirítear gnóthú trí fhritháireamh, nós imeachta um ghnóthú in éagmais íocaíochta deonaí, am breise i gcomhair íocaíochta, fíneálacha agus pionóis eile a ghnóthú, gnóthú a tharscaoileadh agus méid is infhaighte arna bhunú a chur ar ceal.' Reference "Rialachán (AE, Euratom) Uimh. 966/2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002, CELEX:32012R0966/GA"
    Verrechnung
    de
    offsetting | off-setting
    en
    Definition counterbalancing an accounting entry with an equal but opposite entry Reference "COM-EN, based on: - 'offset', Business Dictionary. http://www.businessdictionary.com/definition/offset.html [25.10.2016] - 'offset', Collins English Dictionary http://www.collinsdictionary.com/dictionary/english/offset [25.10.2016]"
    Definition that recovery procedures, including off-setting, are effective," Reference "European Commission. Guidelines on the calculation of financial corrections in the framework of the conformity and financial clearance of accounts procedures, C(2015) 3675 final, http://ec.europa.eu/transparency/regdoc/rep/3/2015/EN/3-2015-3675-EN-F1-1.PDF [21.11.2016]"
    compensation
    fr
    Definition opération comptable consistant à déduire l'un de l'autre des soldes de comptes qui s'opposent, par exemple dans le cas d'un actif financier et d'un passif financier, ou encore d'un profit et d'une perte, afin de les présenter sur la base du solde net après compensation Reference Dictionnaire de la comptabilité et de la gestion financière, L. Ménard, 2011 (3e éd.), Insitut canadien des comptables agréés, ISBN 978-1-55385-575-0 (17.12.2019)