Gaois

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81 results

  1. FINANCE|financial institutions and credit|banking · FINANCE|financial institutions and credit|financial services

    #653739

    IATE #3564441
    fáil idirbhearta íocaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'D'fhonn feidhmiú rianúil an mhargaidh inmheánaigh a éascú ó thaobh íocaíochtaí cártabhunaithe agus íocaíochtaí ar an idirlíon agus íocaíochtaí móibíleacha atá bunaithe ar chártaí, chun tairbhe tomhaltóirí agus ceannaithe, ba cheart go mbeadh feidhm ag an Rialachán seo maidir le heisiúint agus le fáil idirbhearta íocaíochtaí cártabhunaithe ar bhonn intíre agus trasteorann araon. Más féidir le ceannaithe faighteoir a roghnú lasmuigh dá mBallstát féin (“fáil trasteorann”), rud a éascófar tríd an uasleibhéal céanna de tháillí idirmhalartaithe intíre agus trasteorann araon ar idirbhearta faighte a fhorchur agus trí cheadúnúchán críche a thoirmeasc, ba cheart go bhféadfaí an tsoiléire dhlíthiúil riachtanach a chur ar fáil agus saobhadh san iomaíocht a chosc idir scéimeanna cártaí íocaíochta.' Reference "Rialachán (AE) 2015/751 maidir le táillí idirmhalartaithe ar idirbhearta íocaíochta cártabhunaithe, CELEX:32015R0751/GA"
    Annahme und Abrechnung von Zahlungsvorgängen | Acquiring | Akquisitionsgeschäft
    de
    Definition Dienst, der dem Zahlungsempfänger die Annahme eines Zahlungsinstruments oder einer Zahlungstransaktion ermöglicht durch Bereitstellung von Authentifizierungs-, Autorisierungs- und Verrechnungsdiensten, die zu einer Überweisung an den Zahlungsempfänger führen Reference "Council-DE, vgl. Verordnung (EU) Nr. 1409/2013 zur Zahlungsverkehrsstatistik (EZB/2013/43), Anh.II CELEX:32013R1409/DE"
    acquiring | acquiring of payment transactions | merchant acquiring
    en
    Definition services enabling a payee to accept a payment instrument or a payment transaction, by providing authentication, authorisation, and settling services resulting in a transfer of funds to the payee Reference "Regulation (EU) No 1409/2013 of the European Central Bank of 28 November 2013 on payments statistics (ECB/2013/43) CELEX:32013R1409/EN"
    Comment "The similar definition given in Directive (EU) 2015/2366, CELEX:32015L2366/EN specifies this is a type of payment service [ IATE:3524533 ] and is provided by a payment service provider [ IATE:2220607 ] contracting with the payee."
    acquisition | acquisition d'opérations de paiement
    fr
    Definition services permettant à un bénéficiaire d'accepter un instrument de paiement ou une opération de paiement, en fournissant des services d'authentification, d'autorisation et de règlement occasionnant un transfert de fonds destiné au bénéficiaire Reference "Conseil-FR, d'après le règlement (UE) n° 1409/2013 de la BCE concernant les statistiques relatives aux paiements, CELEX:32013R1409/FR"
    Comment "D'après la définition similaire qui figure dans la directive (UE) 2015/2366 [ CELEX:32015L2366/FR ], il s'agit d'un type de service de paiement [ IATE:3524533 ] fourni par un prestataire de services de paiement [ IATE:2220607 ] en contrat avec le bénéficiaire"
  2. LAW|civil law|ownership

    #604968

    IATE #769340
    fáil Reference "Conradh ag bunú an Chomhphobail Eorpaigh do Fhuinneamh Adamhach (leagan comhdhlúite 2016) (4.10.2021)"
    ga
    Context 'sa Phrótacal maidir le maoin a fháil sa Danmhairg' Reference "Conradh Liospóin"
    éadáil Reference "Faomhadh an téarma seo mar chuid de Thionscadal Lex Rialachán (CE) Uimh. 767/2008 maidir leis an gCóras Faisnéise Víosaí (VIS) agus maidir le sonraí ar víosaí gearrfhanachta a mhalartú idir Bhallstáit (Rialachán VIS)"
    ga
    Erwerb
    de
    Definition Begründung einer Rechtsinhaberschaft, beruhend entweder auf Veräußerung oder Gesamtrechtsnachfolge oder auf Aneignung, Ersitzung, Erwerb durch den Finder usw. Reference Deutsches Rechtslexikon
    Comment DIV: RSZ 5.9.05
    acquisition
    en
    Definition act of procuring property Reference Greenberg, D. (ed.), Jowitt's Dictionary of English Law, Third Edition, Sweet & Maxwell and Thomson Reuters, London, 2010
    acquisition
    fr
    Definition fait générique de devenir propriétaire, plus spécifiquement, opération (legs, achat) par laquelle on devient propriétaire Reference Conseil-FR, d'après G. Cornu, Vocabulaire juridique, 2002
  3. FINANCE|financing and investment · BUSINESS AND COMPETITION|business organisation|economic concentration

    #623216

    IATE #1239160
    táthcheangal Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    take-over | acquisition
    en
    Definition the taking over by one business of control of another through the acquisition of the whole or the major part of its equity capital Reference Internat.Account.Lex.,UEC-Group Accounts
    prise de contrôle
    fr
    Definition obtention du contrôle d'une société par acquisition de la totalité ou d'une majorité des actions Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  4. BUSINESS AND COMPETITION|accounting

    #644149

    IATE #3519157
    fáil Reference "Conradh ag bunú an Chomhphobail Eorpaigh do Fhuinneamh Adamhach (leagan comhdhlúite 2016) (4.10.2021)"
    ga
    Context 'sa Phrótacal maidir le maoin a fháil sa Danmhairg' Reference "Conradh Liospóin"
    acquisition
    en
    Definition business combination in which one of the enterprises, the acquirer, obtains control over the net assets and operations of another enterprise, the acquiree, in exchange for the transfer of assets, incurrence of a liability or issue of equity Reference IASCF, Key term list
    Comment The definition is limited to the context of business takeovers. The term may be used in a wider context.
  5. SOCIAL QUESTIONS|health|medical science

    #553139

    IATE #1345685
    aimsiú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erfassung
    de
    acquisition
    en
    Definition the process of locking a radar beam onto an object to permit automatic tracking Reference Multilingual Aeronautical Dictionary(AGARD,1980)
    acquisition
    fr
  6. SOCIAL QUESTIONS|health|pharmaceutical industry

    #665344

    IATE #3599069
    soláthar Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... na ceanglais maidir le dea-chleachtas dáileacháin do tháirgí íocshláinte tréidliachta a leagtar síos sa Rialachán seo a bheith comhlíonta ag soláthar, coinneáil, iompar nó onnmhairiú na dtáirgí íocshláinte tréidliachta...' Reference "Rialachán Cur Chun Feidhme (AE) 2021/1248 maidir le bearta i ndáil le dea-chleachtas dáileacháin do tháirgí íocshláinte tréidliachta i gcomhréir le Rialachán (AE) 2019/6 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32021R1248/GA"
    Definition teacht ar tháirgí íocshláinte tréidliachta, iad a fháil nó iad a cheannach ó mhonaróirí, ó allmhaireoirí nó ó dháileoirí mórdhíola eile Reference "Rialachán Cur Chun Feidhme (AE) 2021/1248 maidir le bearta i ndáil le dea-chleachtas dáileacháin do tháirgí íocshláinte tréidliachta i gcomhréir le Rialachán (AE) 2019/6 ó Pharlaimint na hEorpa agus ón gComhairle (Téacs atá ábhartha maidir le LEE), CELEX:32021R1248/GA"
    Beschaffung
    de
    Definition Erlangen und Beziehen, Erwerb oder Kauf von Arzneimitteln von Herstellern, Importeuren oder anderen Großhändlern Reference "Leitlinien vom 5. November 2013 für die gute Vertriebspraxis von Humanarzneimitteln "
    procuring | procurement
    en
    Definition obtaining, acquiring or purchasing of medicinal products for human or veterinary use from manufacturers, importers or other wholesale distributors Reference "COM-EN and COM-Terminology Coordination, based on: - Guidelines on Good Distribution Practice of medicinal products for human use- Implementing Regulation (EU) 2021/1248 as regards measures on good distribution practice for veterinary medicinal products in accordance with Regulation (EU) 2019/6"
    acquisition
    fr
    Definition le fait d’obtenir, de se procurer, d’acheter des médicaments vétérinaires auprès de fabricants, d’importateurs ou d’autres distributeurs en gros Reference "Règlement d’exécution (UE) 2021/1248 de la Commission du 29 juillet 2021 concernant les mesures relatives aux bonnes pratiques de distribution des médicaments vétérinaires conformément au règlement (UE) 2019/6 du Parlement européen et du Conseil"
  7. POLITICS|executive power and public service|administrative law · INTERNATIONAL RELATIONS|international affairs|international agreement · INTERNATIONAL RELATIONS|defence

    #603161

    IATE #287101
    Comhaontú Fála agus Tras-Sheirbhísithe Reference Comhairle-GA bunaithe ar fhasach as Riar na hOibre (Dáil Éireann/Seanad Éireann)
    ga
    comhaontú maidir le héadáil agus soláthar frithpháirteach seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ACSA Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen über Beschaffungen und gegenseitige Dienstleistungen
    de
    Definition bilaterales Abkommen zwischen zwei Ländern oder einem Land und einer internationalen Organisation zur Erleichterung der gegenseitigen logistischen Unterstützung Reference Council-DE
    Comment z.B. betreffend Lebensmittel, Wasser, Unterkunft, medizinische Versorgung o.Ä.
    acquisition and cross-servicing agreement | acquisition and cross-services agreement | ACSA | Acquisition and Cross Services Agreement
    en
    Definition bilateral agreement between two countries, or a country and an international organisation, enabling either side to buy/sell or transfer logistics support, supplies and services from or to the other Reference "Council-EN based on US Office of the Under Secretary of Defense for Acquisition, Technology and Logistics > international cooperation > policy > ACSA, http://www.acq.osd.mil/ic/ACSA.html [15.9.2015]"
    Comment Enables the 2 countries to supply each other with defence-related goods and services, including weapons parts.
    accord d'acquisition et de soutien logistique | accord sur l'acquisition et le soutien mutuel | accord sur l'acquisition et le soutien logistique mutuel | accord sur l'acquisition et le soutien logistique | accord relatif aux acquisitions et aux prestations mutuelles de services | accord relatif au soutien logistique mutuel | ACSA
    fr
    Definition accord bilatéral entre pays ou organisations internationales facilitant l'échange et le transfert des biens et services liés à la défense (armes et munitions, pièces détachées…) Reference Conseil-FR
    Comment On rencontre en français de nombreuses variantes du terme, mais c'est toujours l'abréviation anglaise ACSA qui est utilisée.
  8. FINANCE|taxation|tax on income · BUSINESS AND COMPETITION|accounting|accounting

    #620026

    IATE #1125962
    costas fála Reference "An tAcht Airegeadais 2010"
    ga
    Context 'I gcás gur faoi threoir costas fála nó faoi threoir fáltas diúscartha ionstraime lena mbaineann fomhír (i) d’fho-alt (2)(a)aríomhtar brabús nó caillteanas ar chonradh todhchaíochtaí, go díreach nó go neamhdhíreach, ansin—' Reference "An tAcht Airegeadais 2010"
    Anschaffungskosten
    de
    Definition der zum Erwerb eines Wirtschaftsguts des Anlagevermögens gezahlte oder zahlbare Betrag an Zahlungsmitteln oder Zahlungsmitteläquivalenten oder der Wert sonstiger hierzu ausgetauschter oder verbrauchter Vermögenswerte zum Zeitpunkt des Erwerbs Reference "Council-DE nach Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage, Art.4 Nr. 21 CELEX:52016PC0685/DE"
    acquisition cost
    en
    Definition amount of cash or cash equivalents paid or payable or the value of other assets given in exchange for or consumed to acquire a fixed tangible asset at the time of its acquisition Reference "COM-EN, based on: Proposal for a Council Directive on a Common Corporate Tax Base. COM/2016/0685 final - 2016/0337 (CNS), CELEX:52016PC0685/EN"
    coût d'achat
    fr
  9. BUSINESS AND COMPETITION|accounting

    #644150

    IATE #3519158
    dáta fála Reference "An tAcht Airgeadais 2010"
    ga
    Context 'is é margadhluach na hionstraime dáta na fála an costas fála sin' Reference "An tAcht Airgeadais 2010"
    dáta éadála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erwerbszeitpunkt
    de
    Definition Zeitpunkt, an dem der Erwerber die Beherrschung über das erworbene Unternehmen erhält Reference "Verordnung (EG) Nr. 495/2009 (IFRS 3), IFRS 3.A, CELEX:32009R0495/DE"
    acquisition date | date of acquisition
    en
    Definition date on which control of the net assets and operations of the acquirer is effectively transferred to the acquirer Reference IASCF, Key term list
    date d’acquisition
    fr
  10. FINANCE|financial institutions and credit · FINANCE|insurance

    #623378

    IATE #1239608
    costais fála Reference "An tAcht Airegeadais 2010"
    ga
    Context 'I gcás gur faoi threoir costas fála nó faoi threoir fáltas diúscartha ionstraime lena mbaineann fomhír (i) d’fho-alt (2)(a)aríomhtar brabús nó caillteanas ar chonradh todhchaíochtaí, go díreach nó go neamhdhíreach, ansin—' Reference "An tAcht Airegeadais 2010"
    speansas éadála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Anschaffungsnebenkosten | Abschlusskosten
    de
    Definition Aufwendungen, die neben dem Kaufpreis beim Erwerb eines Wirtschaftsgutes anfallen Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    acquisition expenses | expenses of acquisition | acquisition costs | costs of acquisition
    en
    Definition outlays incurred in addition to the purchase price in connection with the acquisition of assets Reference International Accounting Lexicon, UEC-Group Accounts
    Comment "See also:- deferred acquisition costs [ IATE:3519465 ] "
    coûts d'acquisition | frais d'acquisition
    fr
    Definition coûts engagés pour l'acquisition d'activités d'assurance nouvelles ou renouvelées Reference COM-FR, d'après:Dictionnaire de la comptabilité et de la gestion financière, L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]
    Comment "Il s'agit, par exemple, de commissions, de frais médicaux et de certains coûts de souscription et d'établissement des contrats.Dictionnaire de la comptabilité et de la gestion financière, L. Ménard e.a., Institut Canadien des Comptables Agréés, 2004 [5.1.2016]Voir également coûts d'acquisition différés [ IATE:3519465 ]"
  11. TRANSPORT|land transport · ENVIRONMENT|deterioration of the environment|pollution · INDUSTRY|mechanical engineering

    #654153

    IATE #3565724
    minicíocht fála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erfassungsfrequenz
    de
    acquisition frequency
    en
    Definition frequency with which a vehicle's emission data is acquired Reference COM-Terminology Coordination, based on:European Commission, DG GROW
  17. CJEU|LAW|Civil law|Family law

    #661903

    IATE #3583357
    Erwerb des Sorgerechts | Sorgerechtszuweisung | Sorgerechtsübertragung | Übertragung der elterlichen Sorge | Erwerb der elterlichen Sorge | Zuweisung der elterlichen Sorge
    de
    conferral of parental responsibility | attribution of parental responsibility | acquisition of parental responsibility
    en
    attribution de l'autorité parentale | dévolution de l'autorité parentale
    fr
    Comment La séparation des parents est sans incidence sur les règles de dévolution de l'exercice de l'autorité parentale (art 373-2 C.civ.). Si l'intérêt de l'enfant le commande, le juge peut confier l'exercice de l'autorité parentale à l'un des deux parents. (art.373-2-1 C.civ.).
  19. LAW|civil law|ownership · ECONOMICS|regions and regional policy

    #656086

    IATE #3569494
    ceannach talún Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    acquisition of rural land
    en
    Definition buying land for agricultural or non-agricultural purposes Reference "COM-HU based on:Simon Venus Partner, Piper Alderman: Foreign Investment in Australian Farm Land – Scrutiny for Acquisitions is on the Horizon, http://www.afgventuregroup.com/dispatches/afg-venture-group-newsletter/foreign-investment-in-australian-farm-land-scrutiny-for-acquisitions-is-on-the-horizon-simon-venus-partner-piper-alderman/ [8.6.2016] Communication from the Commission to the Council and the European Parliament - EU Guidelines to support land policy design and reform processes in developing countries, CELEX:52004DC0686/EN Getnet Alemu: Rural Land Policy, Rural Transformation and Recent Trends in Large-scale Rural Land Acquisitions in Ethiopia, https://ec.europa.eu/europeaid/sites/devco/files/erd-consca-dev-researchpapers-alemu-20110101_en.pdf [8.6.2016]"
    Comment The expression is used in some contexts only for land for agricultural use (primary production) but would normally mean buying land for infrastructural and investment purposes, too.