Definition when a commission agent has carried out a commission to sell,he sends his principal an account sales Reference International Business Dict.,1974,Kluwer-Deventer
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
EMPLOYMENT AND WORKING CONDITIONS · TRADE|marketing|preparation for market
Definition ..will plan, administer and coordinate advertising and sales promotion programs in a number of industrial and consumer product areas. Reference ---
Definition sale for which customer advice or recommendation is given to a potential customer Reference Based on: Financial Conduct Authority (FCA) > Firms > Advised and non-advised sales, https://www.fca.org.uk/firms/advised-non-advised-sales [12.6.2018]
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
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]
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]
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]
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
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
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
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
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)
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
Definition vente dans laquelle le transfert de propriété du bien ou du service rendu coïncide avec son paiement immédiat Reference Dict.commercial,CILF,1987
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
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
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
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