Gaois

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  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.