Gaois

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29 results

  1. TRADE|marketing|preparation for market

    #623471

    IATE #1239845
    bris Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    réadaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    verflüssigen
    de
    Definition einen Vermögenswert in flüssige Mittel umwandeln Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    to realize | to encash
    en
    Definition to convert an asset into liquid form; to cash a cheque or to exchange a cheque for cash Reference Internat.Account.Lex.,UEC-Group Accounts ;Dict.of Accounting,Collin-Joliffe,1992
    réaliser | donner une forme liquide à
    fr
    Definition transformer un bien ou un droit en argent liquide Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  2. AGRICULTURE, FORESTRY AND FISHERIES|agricultural policy|common agricultural policy

    #667040

    IATE #3627296
    aonadmhéid réadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás nach bhfuil aschur comhfhreagrach ag an gcaiteachas a dearbhaíodh le haghaidh na bliana airgeadais ábhartha agus i gcás nár mhínigh na Ballstáit roimhe sin na claontaí sin a bhaineann le haschur agus na haonadmhéideanna réadaithe i gcomhréir le hAirteagal 134(5) go (9) de Rialachán (AE) 2021/2115 sa tuarascáil feidhmíochta bhliantúil nó i gcás nach leor na réasúnuithe maidir leis na claontaí sin, soláthróidh an Ballstát réasúnuithe breise laistigh de na tréimhsí ama arna socrú ag an gCoimisiún.' Reference "Rialachán Tarmligthe (AE) 2022/127 lena bhforlíontar Rialachán (AE) 2021/2116 ó Pharlaimint na hEorpa agus ón gComhairle le rialacha maidir le gníomhaireachtaí íocaíochta agus comhlachtaí eile, bainistíocht airgeadais, imréiteach cuntas, urrúis agus úsáid an euro,CELEX:32022R0127/GA"
    realised unit amount
    en
    Definition quantitative information on the implementation of the CAP Strategic Plan relating to the ratio between the expenditure declared in the annual accounts and relevant realised outputs Reference "COM-IT based on: Regulation (EU) 2021/2115 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD)"
  4. TRADE|marketing|preparation for market

    #551402

    IATE #1239838
    brabús ar réadú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Veräußerungsgewinn
    de
    Definition positive Differenz zwischen dem Veräußerungswert und dem Buchwert eines Anlagegutes Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    profit on realisation
    en
    Definition the excess of sales price over the book cost of a fixed asset Reference Internat.Account.Lex.,UEC-Group Accounts
    plus-value
    fr
    Definition différence positive entre la valeur de réalisation et la valeur comptable d'une immobilisation Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  5. TRADE|marketing|preparation for market

    #551066

    IATE #1239276
    brabús réadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    realisierter Gewinn
    de
    Definition durch Verkäufer sicher und endgültig erzielter Gewinn Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    realised profit
    en
    Definition the profit definitely ascertained to have arisen on completed transactions Reference Internat.Account.Lex.,UEC-Group Accounts
    bénéfice réalisé
    fr
    Definition bénéfice provenant de transactions et ayant un caractère certain et définitif Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  9. BUSINESS AND COMPETITION|accounting

    #644827

    IATE #3520528
    comhaontuithe maidir le foirgníocht eastáit réadaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verträge über die Errichtung von Immobilien
    de
    Definition Vereinbarungen zwischen zwei oder mehreren Parteien über den Bau von Gebäuden o.ä. Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    agreements for the construction of real estate
    en
    Definition interpretation on the accounting treatment of contracts entered into by entities that undertake the construction of real estate, directly or through subcontractors Reference "COM-MT, based on: IFRIC Interpretation 15 Agreements for the Construction of Real Estate in Commission Regulation (EC) No 636/2009 of 22 July 2009 amending 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 as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 15 CELEX:32009R0636/EN"
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
  12. LAW|civil law|ownership · TRADE|marketing|commercial transaction · SOCIAL QUESTIONS|construction and town planning|housing · BUSINESS AND COMPETITION|business classification|branch of activity

    #621534

    IATE #1176995
    gníomhaireacht eastáit réadaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Grundstücksmakler | Grundstückmakler
    de
    estate agency | real estate agency
    en
    Definition company or business that sells and rents out buildings and land for clients Reference "‘estate agency’. Oxford Dictionaries. Oxford University Press, http://www.oxforddictionaries.com/definition/english/estate-agency [12.8.2016]"
    Comment "See also: (real) estate agent, realtor, land agent [ IATE:1492793 ]"
    agence immobilière
    fr
  14. ECONOMICS

    #630559

    IATE #1550410
    gnóthachan caipitiúil réadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    realisierter Veräußerungsgewinn | realisierte Kapitalgesellschaft
    de
    Comment "XREF: Veräußerungsgewinn IATE:762180"
    realised capital gain
    en
    Definition profit that results from selling an asset for more than its initial purchase price Reference "Council-EN, based on: - 'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [28.4.2016] - 'capital gain', Investopedia, http://www.investopedia.com/terms/c/capitalgain.asp [28.4.2016]"
    Comment "A capital gain [ IATE:762180 ] is not realised until the asset which has increased in value is sold. If the asset is not sold, it is an unrealised capital gain [ IATE:1550409 ]. Note reference: Council-EN"
    plus-value de cession réalisée
    fr
    Definition bénéfice tiré de la vente d'avoirs et égal à la différence entre le prix de cession et la valeur à la date d'acquisition Reference "Revue française de comptabilité, Le régime fiscal et social des attributions gratuites d’actions encore modifié?, http://revuefrancaisedecomptabilite.fr/le-regime-fiscal-et-social-des-attributions-gratuites-dactions-encore-modifie/ [7.6.2018]"
  18. FINANCE|financial institutions and credit

    #646825

    IATE #3531624
    luach réadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Más airde i gcónaí na luachanna réadaithe ná na luachanna ionchasacha, leasóidh an institiúid na meastacháin in airde chun a stair mhainneachtana agus chaillteanais a chur san áireamh iontu.' 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"
    realised value
    en
    valeur effective
    fr
  19. FINANCE · FINANCE|financial institutions and credit|financial institution · BUSINESS AND COMPETITION|business classification

    #638872

    IATE #2213940
    eastát réadach tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is idirghabhálaithe airgeadais iad cistí infheistíochta a infheistíonn in eastát réadach.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0514/GA"
    maoin tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maoin an eastáit réadaigh tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maoin i dtaca le heastát réadach tráchtálach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    kommerzieller Grundbesitz | gewerblich genutzte Immobilien
    de
    Definition Gebäude oder Gebäudeteile, die ausschließlich oder überwiegend zu gewerblichen Zwecken genutzt werden Reference "Council-DE vgl. börsenNEWS.de http://www.boersennews.de/lexikon/begriff/immobilien/1609 (25.9.2015)"
    Comment "XREF: Wohnimmobilie IATE:2247314"
    commercial real estate | commercial real estate property | CRE | commercial property
    en
    Definition any non-residential property used for commercial profit-making purposes including stores, malls, office buildings, and industrial parks Reference "InvestingAnswers, Financial Dictionary, http://www.investinganswers.com/financial-dictionary/real-estate/commercial-real-estate-1443 [14.12.2015]"
    bien immobilier commercial | immobilier commercial | propriété commerciale
    fr