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5 results

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

    #532707

    IATE #793079
    fachtóireacht neamhiontaofa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Factoring | Factoring-Geschäft
    de
    Definition Ankauf von Forderungen aus Warenlieferungen und Leistungen, wobei die Forderung grundsätzlich auf die Factoring-Firma (den "Factor", i.d.R. ein banknahes Finanzierungsinstitut) übergeht. Reference ---
    Comment MISC: Glossar H. Michel, 1990.
    non-recourse factoring | true factoring | factoring
    en
    Definition type of factoring [ IATE:1239587 ] where the business is not liable for any unpaid invoices and the factor absorbs all the risk and adjusts their payout value and fee according to the risk they are assuming Reference COM-EN based on: - Durham Commercial Capital > Recourse Factoring vs. Non-Recourse Factoring, http://durhamcommercialcapital.com/recourse-factoring-vs-non-recourse-factoring/ [26.3.2014] - Factoring.org.uk > Factoring > Help Centre > Invoice Finance FAQ > Recourse And Non-Recourse Factoring – Which Is Best And Why? http://www.factoring.org.uk/recourse-and-non-recourse-factoring-which-is-best-and-why [26.3.2014]
    Comment The factor takes over all rights to pursue the customer for payment. This includes the right to take legal action. The ECJ ruling in case C-305/01 distinguished between "true factoring" (where the factor assumes the client's risk of loss) and "quasi-factoring" where he does not [see IATE:829231 ].
    affacturage sans recours | affacturage authentique | affacturage
    fr
    Definition opération ou technique de gestion financière par laquelle, dans le cadre d’une convention, un organisme spécialisé gère les "comptes clients" d’entreprises en acquérant leurs créances, en assurant le recouvrement pour son propre compte, et en supportant les pertes éventuelles sur des débiteurs insolvables Reference Glossaire de l'économie de l'OCDE EN-FR, 2006
    Comment Ce service, qui permet aux entreprises qui y recourent d’améliorer leur trésorerie et de réduire leurs frais de gestion, est rémunéré par une commission sur le montant des factures.
  2. BUSINESS AND COMPETITION|accounting|accounting · FINANCE · TRADE

    #551254

    IATE #1239587
    fachtóireacht 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 ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Forderungsankauf | Factoring
    de
    Definition Finanzierungsmethode, bei der ein Dritter die Forderungen ankauft und sie in eigenem Namen einzieht Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    factoring
    en
    Definition financial transaction whereby a business sells its invoices to a third party (a factor) who immediately pays for a portion of the invoice’s value, then provides the business with the remaining portion, minus their fee, once they receive payment for the full value of the invoice Reference COM-EN based on: - Market Invoice > learning centre > finance guide > factoring, http://marketinvoice.com/learning-centre/finance-guide/factoring/ [26.3.2014] - Factoring.org.uk > Factoring > Help Centre > Invoice Finance FAQ > Recourse And Non-Recourse Factoring – Which Is Best And Why? http://www.factoring.org.uk/recourse-and-non-recourse-factoring-which-is-best-and-why [26.3.2014]
    Comment There are two types of factoring: recourse factoring [ IATE:829231 ] and non-recourse factoring [ IATE:793079 ].
    affacturage
    fr
    Definition technique de gestion financière par laquelle une société financière gère, dans le cadre d'un contrat d'affacturage, le poste clients d'une entreprise en achetant ses factures, en recouvrant ses créances et en garantissant les créances sur ses débiteurs Reference Affactassur > Lexique > Affacturage, http://www.affactassur.com/definition/affacturage.html [26.5.2014]
    Comment Cette technique permet aux entreprises d'améliorer leur trésorerie et de réduire leurs frais de gestion des comptes clients. Ce service est rémunéré par une commission sur le montant des factures.
  4. INTERNATIONAL RELATIONS|international affairs|international agreement

    #528964

    IATE #754408
    an Coinbhinsiún maidir le Fachtóireacht Idirnáisiúnta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übereinkommen zum Internationalen Factoring
    de
    Comment CONTEXT: Im Rahmen von UNIDROIT;MISC: Ottawa, 1988; von Deutschland 1998 ratifiziert
    UNIDROIT | Convention on International Factoring
    en
    Definition Factoring: The business activity in which a company takes over the responsibility for the collecting of the debts of another. Through international factoring companies, the factor can offer a service to exporters by protecting his customers from bad debts overseas and by giving, for instance, expert advice on foreign exchange transactions . Reference < http://www.xrefer.com/entry.jsp?xrefid=445262&secid=.-&hh=1 > (26.11.2002)
    Comment MISC: Ottawa, 1988;UPDATED: JIF 26/11/2002
    Convention sur l'affacturage international
    fr
    Comment MISC: Signature: 1988.05.28 Ottawa
  5. BUSINESS AND COMPETITION|accounting|accounting · FINANCE · TRADE

    #534519

    IATE #829231
    fachtóireacht iontaofa Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    unechtes Factoring
    de
    Comment MISC: aus EG-Wörterverzeichnis.
    recourse factoring | quasi-factoring
    en
    Definition type of factoring [ IATE:1239587 ] where the business assumes total liability and the factor does not take the risk of any unpaid invoices Reference COM-EN based on: - Durham Commercial Capital > Recourse Factoring vs. Non-Recourse Factoring, http://durhamcommercialcapital.com/recourse-factoring-vs-non-recourse-factoring/ [26.3.2014] - Factoring.org.uk > Factoring > Help Centre > Invoice Finance FAQ > Recourse And Non-Recourse Factoring – Which Is Best And Why? http://www.factoring.org.uk/recourse-and-non-recourse-factoring-which-is-best-and-why [26.3.2014]
    Comment When the invoice is sold to the factoring company, the business is guaranteeing the invoice will be paid by its customer. As such, if that customer doesn’t pay, the factor will be able to reclaim their money from the business. In contrast to 'non-recourse factoring' [see IATE:793079 ] or 'true factoring', the factor manages and recovers his client's debts but does not assume the related risk of loss.
    affacturage avec recours | affacturage non authentique
    fr
    Definition opération qui permet de remettre à une société d'affacturage des créances clients et d’obtenir du financement; la société d'affacturage ne fait que le financement et l’entreprise doit faire la gestion de ses créances, le recouvrement et les encaissements, et souscrire une assurance-crédit ou faire de l’auto-assurance Reference affactassur > definition > affacturage http://www.affactassur.com/definition/affacturage.html [26.5.2014]
    Comment en cas d’impayés la société d’affacturage se tourne vers l’entreprise pour récupérer les financements effectués