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189 results

  1. FINANCE
    díolachán Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    díol Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sale
    en
  2. TRADE|marketing|preparation for market
    reic Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sale
    en
    Definition a selling off of goods...at bargin prices. Reference ---
    solde
    fr
    Definition vente au rabais d'un reste de marchandises. Reference ---
  3. BUSINESS AND COMPETITION|accounting
    díol Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    díolachán Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sale
    en
  4. BUSINESS AND COMPETITION|competition|competition law
    díol gníomhach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    active sales
    en
    Definition actively targeting customers by visits, letters, emails, calls or other means of direct communication or through targeted advertising and promotion, offline or online, for instance by means of print or digital media, including online media, price comparison services or advertising on search engines targeting customers in particular territories or customer groups, operating a website with a top-level domain corresponding to particular territories, or offering on a website languages that are commonly used in particular territories, where such languages are different from the ones commonly used in the territory in which the buyer is established Reference Commission Regulation (EU) 2022/720 on the application of Article 101(3) of the Treaty on the Functioning of the European Union to categories of vertical agreements and concerted practices
  5. EMPLOYMENT AND WORKING CONDITIONS · TRADE|marketing|preparation for market
    comhordaitheoir fógraíochta agus tionscnamh díolacháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    advertising and sales promotion coordinator
    en
    Definition ..will plan, administer and coordinate advertising and sales promotion programs in a number of industrial and consumer product areas. Reference ---
    coordonnateur de la promotion des ventes et de la publicité
    fr
    Definition personne chargée de coordonner les diverses activités reliées à la stimulation de la vente et à la publicité de l'entreprise. Reference ---
  6. TRADE|marketing|preparation for market
    díol deiridh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    all sales final | final sale
    en
    Definition /a sale not to be undone or altered/ Reference ---
    vente ferme
    fr
    Definition modalité d'une vente où l'article acheté ne peut être ni échangé ni remboursé....vente finale est fautif. Reference ---
  7. BUSINESS AND COMPETITION|accounting · ECONOMICS · FINANCE
    láimhdeachas bliantúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ní dheonófar tacaíocht faoi mhír 1 ach amháin chun cúiteamh a dhéanamh maidir le caillteanas a tharla trí na teagmhais dhíobhálacha aeráide,trí theagmhas comhshaoil nó trí thionóiscí ar muir, trína sárófar 30 % de láimhdeachas bliantúil an ghnóthais lena mbaineann agus a ríomhfar ar bhonn mheánláimhdeachas an ghnóthais sin sna trí bliana féilire roimhe sin.' Reference Rialachán (AE) Uimh. 508/2014 maidir leis an gCiste Eorpach Muirí agus Iascaigh agus lena n-aisghairtear Rialachán (CE) 2328/2003 ón gComhairle, Rialachán (CE) Uimh. 861/2006 ón gComhairle, Rialachán (CE) Uimh. 1198/2006 ón gComhairle, Rialachán (CE) Uimh. 791/2007 ón gComhairle agus Rialachán (AE) Uimh. 1255/2011 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32014R0508/GA
    Jahresumsatz | Jahresabsatz
    de
    annual sales | annual turnover
    en
    Definition amount of business that a company conducts during a year, usually measured through income or sales Reference 'annual turnover'. InvestorWords, http://www.investorwords.com/6735/annual_turnover.html [23.10.2017]
    Comment 'Turnover is meant to measure either inflows and outflows compared to assets under management (AUM) and report on the level of trading activity in the fund.' Reference: 'Annual Turnover'. Investopedia, http://www.investopedia.com/terms/a/annual-turnover.asp [23.10.2017]
    chiffre d'affaires annuel | ventes annuelles
    fr
    Definition état des résultats qui regroupe l'ensemble des ventes de marchandises ou de produits et les prestations de services réalisées avec les tiers par l'entreprise dans le cadre de ses activités commerciales au cours d'un exercice Reference COM-FR, d'après le Dictionnaire de la comptabilité et de la gestion financière > sales, L. Ménard, Institut canadien des comptables agréés, 3eéd. (2011), ISBN 978-1-55385-575-0 [14.11.2017]
    Comment Le plan comptable définit le chiffre d'affaires annuel comme étant le montant total des factures établies au nom de tiers et relatives à des biens ou à des prestations de services offerts au cours des douze derniers mois dans l'exercice de l'activité commerciale normale et courante de l'entreprise. Lorsque le chiffre d'affaires comprend les taxes récupérables, il est dénommé chiffre d'affaires brut. Lorsqu'il ne les comprend pas, il est dénommé chiffre d'affaires net. Source: Office québécois de la langue française, Le grand dictionnaire terminologique > chiffre d'affaires (2007), http://www.granddictionnaire.com/ficheOqlf.aspx?Id_Fiche=8403667 [30.10.2017] Pour de plus amples informations sur le calcul du chiffre d'affaires en droit français, consulter «les règles de détermination du chiffre d'affaires et de la valeur ajoutée»: http://bofip.impots.gouv.fr/bofip/388-PGP [9.11.2017]
  8. BUSINESS AND COMPETITION|accounting|accounting
    ar fáil le díol Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    AFS | available-for-sale
    en
    Definition category of non-derivative financial assets designated on initial recognition as available for sale or any other instruments that are not classified as (a) loans and receivables, (b) held-to-maturity investments or (c) financial assets at fair value through profit or loss Reference IAS Plus > Standards > IAS 39 Financial Instruments: Recognition and Measurement, http://www.iasplus.com/standard/ias39.htm [12.4.2010]
    disponible à la vente
    fr
  9. BUSINESS AND COMPETITION|accounting
    sócmhainní airgeadais ar fáil le díol Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zur Veräußerung verfügbare finanzielle Vermögenswerte
    de
    Definition nicht derivative finanzielle Vermögenswerte, die als zur Veräußerung verfügbar bestimmt wurden oder weder als (a) Kredite und Forderungen, (b) bis zur Endfälligkeit zu haltende Investitionen oder (c) finanzielle Vermögenswerte, die erfolgswirksam zum beizulegenden Zeitwert bewertet werden, eingestuft sind Reference Verordnung (EG) Nr. 1126/2008 (internationale Rechnungslegungsstandards), IAS 39.9 - Definition der vier Kategorien von Finanzinstrumenten, CELEX:32008R1126/DE
    asset | available-for-sale financial assets | AFS
    en
    Definition financial assets that are not (a) loans and receivables originated by the enterprise, (b) held-to-maturity investments, or (c) financial assets held for trading Reference IASCF, Key term list
  10. FINANCE · TRADE|consumption|consumer
    meánphraghas díola Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'De ghnáth is bliain amháin a bheidh sa tréimhse fhadaithe ach ní bheidh sí níos lú ná sé mhí i gcás ar bith, agus measfar go bhfuil díolacháin arna ndéanamh faoi bhun chostas an aonaid déanta i gcainníochtaí substaintiúla laistigh den tréimhse sin nuair a shuitear go bhfuil an meánphraghas díola ualaithe faoi bhun an mheánchostais ualaithe aonaid, nó nach bhfuil an méid díolachán faoi chostas aonaid níos lú ná 20 % de dhíolacháin a úsáidtear chun gnáthluach a chinneadh.' Reference Rialachán (AE) 2016/1036 maidir le cosaint i gcoinne allmhairí dumpáilte ó thíortha nach baill den Aontas Eorpach iad, CELEX:32016R1036/GA
    average sales price | average selling price | ASP
    en
    Definition price for which a certain class of good or service is typically sold Reference Investopedia.com > Average Selling Price - ASP, http://www.investopedia.com/terms/a/averagesellingprice.asp [6.1.2017]
  11. TRADE|marketing|preparation for market
    bille díola Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    bill of sale
    en
    Definition an instrument in writing whereby one transfers to another the property he has in goods or chattels,or as a document given with respect to the transfer of goods used in cases where possession is not intended to be given Reference DANTERM
    acte de vente
    fr
    Definition acte qui constate une vente Reference Dict commercial,1987,CILF
  12. BUSINESS AND COMPETITION|accounting
    comhaontú díola ceangailteach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    bindender Kaufvertrag
    de
    Definition rechtlich verpflichtender gegenseitiger Vertrag, durch den sich der Käufer zur Zahlung des in Geld bestehenden Kaufpreises [...] und der Verkäufer zur Übereignung und Übergabe einer Sache oder zur Übertragung eines Rechts verpflichtet Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) in Anlehnung an Gabler Wirtschaftslexikon Online, „Kaufvertrag“, https://wirtschaftslexikon.gabler.de/definition/kaufvertrag-41898 (27.6.2018)
    binding sale agreement
    en
  13. EUROPEAN UNION
    díolacháin faoi chuing Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    captive sales
    en
    Definition sales to related companies Reference recital (55) of Regulation (EC) No 703/2009 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of wire rod originating in the People’s Republic of China and terminating the proceeding concerning imports of wire rod originating in the Republic of Moldova and Turkey CELEX:32009R0703/EN
  14. FINANCE|financing and investment|investment · LAW · SOCIAL QUESTIONS|migration
    pas órga Reference Rialachán (AE) 2022/398 lena leasaítear Rialachán (CE) Uimh. 765/2006 a bhaineann le bearta sriantacha i bhfianaise na staide sa Bhealarúis agus rannpháirtíocht na Bealarúise san fhogha arna thabhairt ag an Rúis faoin Úcráin, CELEX:32022R0398/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    scéim saoránachta d’infheisteoirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... maidir le taiscí is mó ná EUR 100 000 atá i seilbh náisiúnaigh na Bealarúise nó daoine nádúrtha a bhfuil cónaí orthu sa Bhealarúis agus a bhfuil saoránacht Ballstáit nó cearta cónaithe faighte acu i mBallstát trí scéim saoránachta d’infheisteoirí nó scéim cónaithe infheisteoirí, faisnéis a sholáthar fúthu d’údarás inniúil náisiúnta an Bhallstáit ina bhfuil siad lonnaithe.' Reference Rialachán (AE) 2022/398 lena leasaítear Rialachán (CE) Uimh. 765/2006 a bhaineann le bearta sriantacha i bhfianaise na staide sa Bhealarúis agus rannpháirtíocht na Bealarúise san fhogha arna thabhairt ag an Rúis faoin Úcráin, CELEX:32022R0398/GA
    Definition na nósanna imeachta arna gcur ar bun ag Ballstát, lena gceadaítear do náisiúnaigh tríú tíortha a náisiúntacht a fháil mar mhalairt ar íocaíochtaí agus infheistíochtaí réamhchinntithe Reference Rialachán (AE) 2022/398 lena leasaítear Rialachán (CE) Uimh. 765/2006 a bhaineann le bearta sriantacha i bhfianaise na staide sa Bhealarúis agus rannpháirtíocht na Bealarúise san fhogha arna thabhairt ag an Rúis faoin Úcráin, CELEX:32022R0398/GA
    Staatsbürgerschaftsregelung für Investoren | Staatsbürgerschaftsprogramm | goldener Pass
    de
    Definition Regelung, mit der Nicht-EU-Staatsangehörigen als Gegenleistung für eine Anlage Staatsbürgerrechte gewährt werden Reference Bericht der Kommission an das Europäische Parlament, den Rat, den Europäischen Wirtschafts- und Sozialausschuss und den Ausschuss der Regionen gemäß Artikel 25 AEUV über Fortschritte auf dem Weg zu einer echten Unionsbürgerschaft 2013-2016, CELEX:52017DC0032/DE
    investor citizenship scheme | citizenship scheme | citizenship-for-sale programme | investor programme | citizenship-by-investment programme | investment based citizenship programme | passport-for-sale programme | investor citizenship programme | golden passport | golden migration programme | golden passport scheme | investment-based citizenship programme | golden passport programme | cash-for-passport programme | citizenship programme | citizenship by investment scheme | citizenship by investment programme | cash-for-citizenship programme
    en
    Definition procedure put in place by a Member State which allows third-country nationals to acquire its nationality in exchange for pre-determined payments and investments Reference Regulation (EU) 2022/398 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine