Gaois

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8 results

  2. FINANCE · BUSINESS AND COMPETITION|accounting

    #679868

    IATE #1487428
    scairbhiseach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'San áireamh sna cearta prionsabail a ghabhann le gach scair tá an ceart chuig vóta a chaitheamh ag cruinnithe blianta na scairsealbhóirí, teidlíocht do dhíbhinní ó bhrábúis nuair a dhearbhaítear iad agus ceart chuig rannpháirteachais chomhréireach i mbarrachas nuair a thabharfar chun críche é. Eisíodh na scaireanna ag luach de €1.87 in aghaidh na scaire, agus bhí scairbhiseach de €1,959,000 mar thoradh air' Reference "Nótaí Leis na Ráitis Airgeadais', http://www.bnm.annualreport09-10.com/downloads/notes17-20_ir.pdf [17.2.2015]"
    Agio | Emissionsagio | Emissionsprämie
    de
    Definition Aufschlag zum Nennwert, der bei der Emission von Wertpapieren oder der Ausgabe von Sorten vereinbart werden kann Reference "Wikipedia, s. v. ""Agio"", http://de.wikipedia.org/wiki/Agio (10.1.2014)"
    share premium | issue premium | premium on capital stock | additional paid-in capital | APIC
    en
    Definition excess amount received by a firm over the par value of its shares Reference "BusinessDictionary.com > share premium, http://www.businessdictionary.com/definition/share-premium.html [14.1.2014]"
    Comment "This amount forms a part of the non-distributable reserves of the firm which usually can be used only for purposes specified under corporate legislation. REF: BusinessDictionary.com > share premium, http://www.businessdictionary.com/definition/share-premium.html [14.1.2014]"
    prime d'émission
    fr
    Definition la différence positive entre la valeur nominale d'une action et son prix d'émission Reference Dictionnaire économique et financier avec les terminologies anglaise, allemande et espagnole, Bernard et Colli (1996), éd. du Seuil [26.2.2014]
  4. TRADE|marketing|preparation for market

    #623284

    IATE #1239344
    costais réamhíoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    transitorische Aktiva
    de
    Definition Ausgaben eines Geschäftsjahres, die Aufwand des folgenden Geschäftsjahres sind Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    prepaid expenses | expenses paid in advance
    en
    Definition expenses paid during one financial period but applicable to the following period Reference Internat.Account.Lex.,UEC-Group Accounts
    charges payées d'avance | frais payés d'avance
    fr
    Definition charges payées au cours d'un exercices, mais imputables à un exercice ultérieur Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  5. BUSINESS AND COMPETITION|accounting

    #644573

    IATE #3520028
    caipiteal íoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    scairchaipiteal íoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    paid in capital | paid-in capital, contributed capital
    en
    Definition refers to capital contributed to a corporation by investors through purchase of stock from the corporation (primary market) (not through purchase of stock in the open market from other stockholders (secondary market)). It includes share capital (i.e. capital stock) as well as additional paid-in capital. Reference "wikipedia > paid in capital http://en.wikipedia.org/wiki/Paid_in_capital [03/12/2013]"
    Comment The paid-in capital account does not reflect the amount of capital contributed by any specific investor. Instead, it shows the aggregate amount of capital contributed by all investors.
  6. ECONOMICS · FINANCE|insurance · BUSINESS AND COMPETITION|business organisation

    #604289

    IATE #760401
    caipiteal íoctha Reference Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    caipiteal a íoctar isteach Reference "CONCLÚIDÍ Ó CHEANNAIRÍ STÁIT NÓ RIALTAIS AN LIMISTÉIR EUROAN 11 MÁRTA 2011 http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/119842.pdf"
    ga
    Context """Áiritheofar acmhainn iarbhír an MEC chun iasachtaí a thabhairt trí mheascán iomchuí a bhunú idir an caipiteal a íoctar isteach, an caipiteal inghlaoite agus ráthaíochtaí....""" Reference "CONCLÚIDÍ Ó CHEANNAIRÍ STÁIT NÓ RIALTAIS AN LIMISTÉIR EUROAN 11 MÁRTA 2011 http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/119842.pdf"
    Definition méid an chaipitil eisithe de chuid cuideachta ar íoc scairshealbhóirí na cuideachta sin as Reference Comhairle-GA, bunaithe ar an mBéarla
    eingezahltes Kapital
    de
    Definition "jener Teil des gezeichneten Kapitals IATE:849461 , der bereits eingezahlt wurde" Reference "Finanzlexikon: http://www.bankkonditionen.at/service/lexikon.cfm?buchstabe=e&id=9097 [27.6.12]"
    Comment UPD: cba, 27.6.12
    paid-in capital | paid-up capital | paid up capital
    en
    Definition "This is the proportion of the nominal value of the issued capital actually paid by the shareholder.It may be the full nominal value, in which case the share is said to be fully paid up (see IATE:760400) and it fulfils the shareholder's responsibility to outsiders. Alternatively the share may be only partly paid up, in which case the company has an outstanding claim against the shareholder." Reference "UK LTD COMPANY REGISTRATION, http://www.ukincorp.co.uk/s-48-uk-company-share-capital.html#5 [19.12.2011]"
    Comment "This concept overlaps with that of ""fully paid-up capital"" (see IATE:760401) since the terms ""paid-in capital"" and ""paid-up capital"" can be used to refer to issued capital which has been fully or partly paid up by the shareholders"
    capital versé | fraction du capital libéré
    fr
    Definition proportion qui a été payée à un moment donné, le reste du montant restant à payer sur une période donnée (le paiement se fait en plusieurs fois) Reference Conseil-FR
    Comment "Ne pas confondre avec ""capital libéré"" IATE:760400 , bien que certaines sources utilisent ""capital versé"" et ""capital libéré"" à titre de synonymes."
  8. ECONOMICS · FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|business organisation

    #677136

    IATE #1074333
    scair láníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    voll eingezahlte Aktie | voll bezahlte Aktien
    de
    fully paid share | paid-in share | fully paid-up share
    en
    Definition a share whose full value has been paid either at issue or later. They thus represent no liability to the shareholder in respect of calls made by the company for payment of any balance unpaid; shares in respect of which the full nominal sum has been paid; fully paid shares: shares whose full value has been paid either at issue or later; they thus represent no liability to the shareholder in respect of calls made by the company for payment of any balance unpaid Reference Bourse Terminology ;International Business Dict.,1974,Kluwer-Deventer ;BTB Economics Gloss.
    action entièrement libérée
    fr
    Definition action dont le capital a été entièrement versé par l'actionnaire à la société Reference Dalloz,Lex.de banque et de bourse,3e éd.,1990,Paris