Gaois

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  1. FINANCE · BUSINESS AND COMPETITION|accounting|accounting|financial accounting

    #635225

    IATE #1705106
    struchtúr caipitiúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Léireoidh na hinstitiúidí tionchar na priacail ábhartha a d'fhéadfadh tarlú le linn an eatraimh idir aibíocht an fhálaithe agus an tréimhse leachtachta ionchasach chomh maith leis an bhféidearthacht go dtarlódh priacail boinn suntasacha i straitéisí fálaithe, de réir na nithe seo a leanas: táirge, sinsearacht sa struchtúr caipitiúil, rátáil inmheánach nó sheachtrach, aibíocht, bliain/seanré, agus difríochtaí eile sna hionstraimí.' 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"
    Kapitalstruktur
    de
    Definition proportionale Aufteilung des Unternehmenswerts auf Schulden, Aktien, Vermögensgegenstände und andere Faktoren, oder anders ausgedrückt: auf Fremd- und Eigenkapital, Sachanlagen und sonstige Werte Reference "onpulson Wirtschaftslexikon > Kapitalstruktur, http://www.onpulson.de/lexikon/kapitalstruktur/ (13.12.2016)"
    capital structure
    en
    Definition underlying value of a company as shown by the balance between funding from equities and funding from long-term debt Reference "COM-EN, based on: Building The Business Case > Encyclopedia > Cap Fin Structures > Financial Structure, Capital Structure Capitalization (17.4.2019)"
    Comment "Measured by the debt/capital ratio, also known as leverage or gearing. Includes long-term debt, preferred stock and net worth. To be distinguished from financial structure [ 1104180 ] which includes additional sources of capital such as short-term debt, accounts payable, and other liabilities."
    structure du capital | structure financière | structure de capital
    fr
    Definition rapport entre les dettes financières d'une entreprise et les capitaux propres dont elle dispose pour financer son activité Reference COM-FR d'après: dictionnaire anglais-français de la comptabilité et de la gestion financière, L. Ménard et collaborateurs, 2 e édition (2004), éd. CA
    Comment En français, il ne semble pas y avoir de différence entre les termes «structure du capital» et «structure financière».