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47 results

  1. BUSINESS AND COMPETITION|accounting

    #682525

    IATE #3520038
    suimeanna iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is samplaí iad roinnt dliteanas airgeadais a chomhlíonann an sainmhíniú ar arna sealbhú lena dtrádáil in IFRS 9, rótharraingtí bainc, agus an chuid reatha de dhliteanais airgeadais neamh-reatha, díbhinní iníoctha, cánacha ioncaim agus suimeanna iníoctha eile nach mbaineann le trádáil.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA"
    Verbindlichkeiten
    de
    Definition Schulden, die prinzipiell dem Grunde und der Höhe nach gewiss sind Reference "Gabler Wirtschaftslexikon Online, vgl. „Verbindlichkeiten“, https://wirtschaftslexikon.gabler.de/definition/verbindlichkeiten-50357 (15.8.2018)"
    payable | payables
    en
    Definition obligation owed by a business Reference "Accounting Tools, Payables definition (11.4.2024)"
  2. FINANCE · BUSINESS AND COMPETITION|accounting

    #679746

    IATE #1465049
    cuntas iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kreditorenkonto | Verbindlichkeiten | Buchschulden
    de
    account payable | AP | accounts payable
    en
    Definition liability to a creditor, carried on open account, usually for purchases of goods and services Reference "dictionary.com > account payable (11.4.2024)"
    comptes créditeurs | comptes créditeurs divers
    fr
    Definition poste du passif du bilan qui regroupe l'ensemble des comptes, dont le solde est créditeur, non détaillés en raison de leur faible montant lorsqu'ils sont pris individuellement Reference Kissas,C.,Termin.des marchés financiers,1990
  4. TRADE|marketing|preparation for market · FINANCE

    #626420

    IATE #1364580
    dlite ó bhainc ar éileamh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bankendebitoren auf Sicht | Forderungen an Kreditinstitute-täglich fällig und mit Laufzeit bis zu einem Monat | Forderungen an Kreditinstitute-auf Sicht und fällig innerhalb eines Monats | Sichtforderungen an Banken | Sichtforderungen an Kreditinstitute
    de
    Definition auf Sicht laufende Guthaben von Banken bei anderen Banken.Sie dienen zur Abwicklung des Zahlungsverkehrs Reference 1-DF)Klaus FABG,I-D
    due from banks on demand | due from banks on sight | balance with banks-payable on demand or for periods up to one month | due from banks-one month or less | due from banks-at sight or within one month | balance with banks at sight | deposit with banks at sight | sight-deposit with banks
    en
    avoir en banque à vue
    fr
    Definition dépôt d'une banque auprès de banques tierces (correspondants) et d'administrations postales étrangères. Dépôt d'argent au jour le jour, dénonçable à 48 heures au maximum Reference Lex.bancaire UBS,1988
  6. TRADE|marketing|preparation for market · FINANCE

    #678603

    IATE #1239981
    bille amhairc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Sichtpapier
    de
    Definition Papier ohne Fälligkeitsdatum, bei dem auf Vorlage der angegebene Betrag zu zahlen ist ;Sichtwechsel: ohne bestimmtes Verfalldatum, bei Vorlegung an den Wechselschuldner zahlbar. Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung ;BOERSENTERMINOLOGIE
    sight document | sight draft | demand bill | sight bill | bill payable on demand | demand draft
    en
    Definition a document which requires payment of the amount specified therein upon presentation at any time; a bill of exchange which must be paid when payment is requested Reference Internat.Account.Lex.,UEC-Group Accounts ;Dict.of Accounting,Collin-Joliffe,1992
    titre payable à vue | effet à vue
    fr
    Definition titre de créance ne comportant pas de mention d'échéance et payable sur simple présentation Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  8. BUSINESS AND COMPETITION|accounting

    #689572

    IATE #3644498
    bannaí iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Baineann sé le gach comhaontú maoiniúcháin foirmiúil i scríbhinn amhail iasachtaí gearrthéarmacha iníoctha, iasachtaí fadtéarmacha iníoctha, agus bannaí iníoctha de réir na ráiteas airgeadais is déanaí atá ar fáil.' Reference "Rialachán Cur Chun Feidhme (AE) 2023/2083 lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Airteagal 16(1) de Threoir (AE) 2021/2167 ó Pharlaimint na hEorpa agus ón gComhairle maidir leis na teimpléid atá le húsáid ag institiúidí creidmheasa chun faisnéis maidir lena risíochtaí creidmheasa sa leabhar baincéireachta a sholáthar do cheannaitheoirí (Téacs atá ábhartha maidir le LEE), CELEX:32023R2083/GA"
    bond payable | bonds payable
    en
    Definition obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of the face amount Reference "principlesofaccounting > Chapters 12-14 > Chapter 13: Long-Term Obligations > Glossary > B > bonds payable (20.7.2024)"
  10. TRADE|marketing|preparation for market · BUSINESS AND COMPETITION|accounting

    #679872

    IATE #1487625
    díbhinní iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is samplaí iad roinnt dliteanas airgeadais a chomhlíonann an sainmhíniú ar arna sealbhú lena dtrádáil in IFRS 9, rótharraingtí bainc, agus an chuid reatha de dhliteanais airgeadais neamh-reatha, díbhinní iníoctha, cánacha ioncaim agus suimeanna iníoctha eile nach mbaineann le trádáil.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA"
    díbhinn is iníoctha Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    dividends payable | shareholders-dividends payable | dividend payable
    en
    Definition dividends that have been authorized for payment but have not yet been issued Reference "COM-Terminology Coordination, based on:Investopedia > Dictionary > B > Balance Sheet (18.7.2024)"
  12. BUSINESS AND COMPETITION|accounting

    #689569

    IATE #3644495
    méid cánach ioncaim is iníoctha Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    income tax payable | income taxes payable
    en
    Definition tax liability that a business has not yet paid to the applicable government Reference "AccountingTools > Dictionary > I > Income tax payable (19.7.2024)"
  13. BUSINESS AND COMPETITION|accounting · FINANCE|financial institutions and credit|credit policy|cost of borrowing

    #620069

    IATE #1126461
    ús iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ús iníoctha agus muirir dá shamhail' Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta"
    ús amach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zinsforderung
    de
    Comment "allgemeiner: Zinsen (EN ""interest"", ""interest charge""); nicht dasselbe: fällige Zinsen (EN ""interest due"")"
    interest payable
    en
    Definition "interest expense that has been incurred but not paid as of the date of the balance sheet" Reference "Council-EN, based on Accounting Coach > Blog > What is interest payable? (12.2.2020)"
    Comment "For the more general concept, see 'interest'. For the amount required to pay the interest on a loan for a given payment period, see 'interest due'."
    intérêts à payer
    fr
    Definition intérêts courus sur des effets de commerce, des emprunts ou des obligations, constituant une charge à payer constatée au passif Reference Dictionnaire de la comptabilité et de la gestion financière: anglais-français avec index français-anglais, L. Ménard e.a., Institut canadien des comptables agréés (2004) ISBN 1553851218 > Interest payable (9.6.2020)
  14. ECONOMICS · FINANCE · BUSINESS AND COMPETITION|accounting

    #677680

    IATE #1118055
    ús iníoctha ar iasachtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ach san aistriú ó OTI go hioncam náisiúnta déantar an laghdú sin a fhrithchothromú le méadú ar ús infhála lúide an t-ús iníoctha leis an gcuid eile den domhan (ós rud é go suimítear FISIM le hús infhála ar thaiscí agus go n-asbhaintear é ón ús iníoctha ar iasachtaí).' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    interest payable on loans
    en
    Definition amount of interest expense that a borrower owes to a lender as of the balance sheet date, which has not yet been paid Reference "COM-Terminology Coordination, based on:AccountingTools > Dictionary > I > Interest payable (21.7.2024)"
  15. BUSINESS AND COMPETITION|accounting

    #689795

    IATE #3645191
    léas is iníoctha Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    lease payable
    en
  16. BUSINESS AND COMPETITION|accounting

    #682513

    IATE #3519894
    iasacht iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is dliteanais airgeadais iad iasachtaí iníoctha, seachas suimeanna trádála gearrthéarmacha is iníoctha ar ghnáth-théarmaí creidmheasa.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA"
    Darlehensverbindlichkeiten
    de
    Definition finanzielle Verbindlichkeiten mit Ausnahme kurzfristiger Verbindlichkeiten aus Lieferungen und Leistungen, die den üblichen Zahlungsfristen unterliegen Reference "Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IFRS 7.A, CELEX:32008R1126/DE"
    loan payable | loans payable
    en
    Definition "financial liability, other than short-term trade payable on normal credit terms" Reference "COM-LT, based on:Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, IFRS 7, Appendix A"
  17. BUSINESS AND COMPETITION|accounting

    #644506

    IATE #3519895
    íocaíochtaí iníoctha ar mainneachtain Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Darlehensverbindlichkeiten mit eingetretenen Zahlungsverzögerungen bzw. -ausfällen
    de
    Definition finanzielle Verbindlichkeiten mit Ausnahme kurzfristiger Verbindlichkeiten aus Lieferungen und Leistungen, die den üblichen Zahlungsfristen unterliegen, wobei fällige Zahlungen aus diesen finaziellen Verbindlichkeiten nicht oder zu spät geleistet wurden Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IFRS 7.A - Darlehensverbindlichkeiten, CELEX:32008R1126/DE"
    loans payable in default
    en
  18. BUSINESS AND COMPETITION|accounting

    #644502

    IATE #3519890
    iasachtaí infhála agus iníoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kredit
    de
    Definition nicht derivativer finanzieller Vermögenswert mit festen oder bestimmbaren Zahlungen, der nicht in einem aktiven Markt notiert ist Reference "Council-DE nach Verordnung (EG) Nr. 1126/2008 der Kommission zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates, Anhang, International Accounting Standard 39, Finanzinstrumente: Ansatz und Bewertung, Definitionen, ABl. L_320/2008, S.1 CELEX:32008R1126/DE"
    loans receivable and payable
    en
    Definition financial asset representing a contractual right to receive cash in the future and corresponding financial liabilities representing a contractual obligation to deliver cash in the future, other than trade accounts receivable and payable, notes receivable and payable and bonds receivable and payable Reference "Council-EN, based on Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards, International Accounting Standard 32 – Financial instruments: presentation, Application Guidance, paragraph AG4, CELEX:32008R1126"
    Comment "See also: - loans and receivables (IAS context) [ IATE:3519893 ] - loan (EU budget context) [ IATE:767118 ]"
    prêt et emprunt
    fr
    Definition actif financier non dérivé à paiements fixes ou déterminables qui représente un droit contractuel à recevoir de la trésorerie à une date future et passif financier correspondant qui représente une obligation contractuelle de livrer de la trésorerie à une date future Reference "Conseil-FR, d'après le Règlement (CE) n°1126/2008 de la Commission portant adoption de certaines normes comptables internationales, point AG4, CELEX:32008R1126/FR"
    Comment "Voir aussi: - prêt (contexte: budget de l'UE) [ IATE:767118 ] - prêts et créances (IAS 39) [ IATE:3519893 ]"
  19. BUSINESS AND COMPETITION|accounting

    #689794

    IATE #3645189
    suim iníoctha fhadtéarmach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    long-term payable
    en
    Definition debt which emerged as a result of a past event, release from which is likely to require giving up resources in the future, and which will be repaid over a period that is longer than one year Reference "National Audit Office, Accuracy of Annual Report 2012 and legality of transactions of the state (18.7.2024), Tallinn, 2013, p. 10"