"EBT"

bad debt; irrecoverable debt; uncollectible account

drochfhiach

debt assumption

glacadh fiachais

debt cancellation; debt forgiveness

cealú fiach; maitheamh fiach

allowance for bad debt; allowance for doubtful accounts; bad debt allowance

lamháltas in aghaidh drochfhiach

debt position; indebtedness

fiachas

Debt Management Office; DMO

an Oifig um Bainistiú Fiachais

CDO; collateralised debt obligation

oibleagáid fiachais atá comhthaobhaithe

debt refinancing; debt rollover

tar-rolladh fiachais

debt overhang

ró-ualach fiachais

debt to equity conversion; debt-to-equity swap; DES

babhtáil fiachais ar chothromas

debt bondage

cuibhriú fiachais

bad debt

drochfhiach

book debt

fiachas de réir na leabhar

funded debt (UK)

fiachas cistithe

debt instrument

ionstraim fiachais

judgment debtor

féichiúnaí breithiúnais

outstanding external debt

fiachas eachtrach gan íoc

debt ratio; debt-to-GDP ratio; general government debt ratio; government debt ratio; public debt ratio

cóimheas fiachais; cóimheas fiachais-OTI

debt relief; easing of the debt burden

faoiseamh fiachais

conversion of debt into equity; debt capitalization; debt-equity swap

babhtáil fiachais ar chothromas

debtor who has defaulted; defaulted obligor; defaulting debtor; defaulting obligor

féichiúnaí a mhainnigh; féichiúnaí mainneachtana

extinction of customs debt; extinguishment of customs debt

fiach custaim a mhúchadh

FAO/WHO Coordinating Committee for Latin America

Coiste Comhordúcháin EBT/EDS do Mheiriceá Laidineach

FAO/WHO Coordinating Committee for Asia

Coiste Comhordúcháin EBT/EDS don Áise

debt security

ionstraimí fiachais

debtor quota

cuóta féichiúnais

convertible debenture; convertible debt security

bintiúr in-chomhshóite; urrús fiachais

FAO; Food and Agriculture Organization of the United Nations

Eagraíocht Bhia agus Talmhaíochta na Náisiún Aontaithe; EBT; FAO

debt-equity ratio; debt-to-equity ratio

cóimheas fiachais/cothromais

accumulated external debt

fiachas eachtrach carntha

debt capital; loan capital

caipiteal fiachais; caipiteal ó iasacht

debt collection and factoring

bailiú fiach agus fachtóireacht

debtor country

tír fhiachach

floating debt

fiachas comhlúthach

Convention respecting the Limitation of the Employment of Force for the Recovery of Contract Debts

an Coinbhinsiún maidir le Teorannú ar an Lámh láidir a Úsáid chun Fiacha Conartha a Ghnóthú

debt securities

urrús fiach; urrús fiachais

TDI; traded debt instrument

ionstraim fiachais trádáilte

reduce indebtedness

féichiúnas a laghdú

FAO subarea

folimistéar EBT

FAO/WHO Coordinating Committee for North America and the South-West Pacific

Coiste Comhordúcháin EBT/EDS do Mheiriceá Thuaidh agus don Aigéan Ciúin Thiar Theas

government debt security; sovereign debt; sovereign debt instrument

fiachas ceannasach; ionstraim fiachais cheannasaigh; urrús fiachais rialtais

debt sustainability analysis; DSA

anailís ar inbhuanaitheacht an fhiachais

corporate debt

fiach corparáide

over-indebtedness

rófhéichiúnas

FAO area; FAO major fishing area

EBT; mórlimistéar iascaireachta EBT

Codex Regional Coordinating Committee for Europe; FAO/WHO Coordinating Committee for Europe

an Coiste Comhordúcháin Réigiúnach Codex don Eoraip; Coiste Comhordúcháin EBT/EDS don Eoraip

debtor; obligor

féichiúnaí; oibleagáideoir

debt reduction

laghdú an fhiachais

odious debt

fiachas neamhdhlisteanach

debt sustainability

inbhuanaitheacht an fhiachais; inbhuanaitheacht fiachais

debt standstill; payments standstill

sos fiachais; sos íocaíochtaí

Coordination Working Party (FAO); Coordination Working Party (Food and Agriculture Organization)

an Mheitheal um Chomhordúchán (an Eagraíocht Bhia agus Talmhaíochta); an Mheitheal um Chomhordúchán (EBT)

EBTI; European Binding Tariff Information system

an Córas Faisnéise um Tharaifí Ceangailteacha; EBTI

debt evidenced by securities; securitised debt

fiachas urrúsaithe

debt management

bainistiú fiach

customs debt on import; customs debt on importation

fiach custaim a thabhaítear ar allmhairiú; fiach custaim ar allmhairiú

customs debt on export; customs debt on exportation

fiach custaim a thabhaítear ar onnmhairiú; fiach custaim ar onnmhairiú

incurrence of a customs debt; incurring of a customs debt

fiach custaim a thabhú

recovery of the amount of the customs debt

gnóthú ar mhéid an fhéich chustaim

amount due to the Customs; customs debt

fiach custaim

total amount of indebtedness

méid iomlán an fhéichiúnais

to consolidate the short-term debt

an fiachas gearrthéarma a chomhdhlúthú

borrowed capital; credit capital; debt capital

caipiteal a fuarthas ar iasacht; caipiteal creidmheasa

government debt; national debt; public debt; state debt

fiachas náisiúnta

external debt; foreign debt

fiachas seachtrach

interest on commercial debt

ús ar fhiachas tráchtála

charge deducted by the debtor company

muirear arna asbhaint ag an gcuideachta is féichiúnaí

bad debt reserve; provision for bad and doubtful debts; provision for bad debts; provision for doubtful debts; reserve for doubtful debts

soláthar in aghaidh drochfhiach agus in aghaidh fiach amhrasach

borrowing limit; debt ceiling

teorainn fiachais

debit; debtor side; liabilities side

dochar

unsecured debt

fiachas neamhurraithe

debt-distressed country; heavily indebted country; severely indebted country

tír anásta de bharr fiachais

debt restructuring

athstruchtúrú fiachais

discounted debt

fiachas lascainithe

debt incurred in respect of the assets

fiachas arna thabhú i leith na sócmhainní

general government debt; general government gross debt; GGD; government debt; government gross debt

ollfhiachas rialtais

senior debt

fiachas sinsearach

to write off a bad debt

drochfhiach a dhíscríobh

debt-service coverage

clúdach maidir le fónamh a dhéanamh ar fhiacha; cumhdach maidir le fónamh d'fhiachas

long-term debt ratio

cóimheas fiachais fhadtéarmaigh

debt overhang

iarmharach fiachais

Debt representation letter

litir uiríll maidir le fiachas

mortgage debt

fiach morgáiste

estate accepted without liability to debts beyond the assets descended

comharbas a ghlacadh gan dliteanas os cionn luach na sócmhainní a fuarthas; glacadh le comharbas sub beneficio inventarii

time-limit for payment of a debt

tréimhse ama chun fiach a íoc

conditions under which a debt is extinguished

coinníollacha faoina múchtar fiach

assignation of debts; assignment of present or future debts; charge on assets

sannadh fiachas

doubtful debt; receivable doubtful accounts

fiach amhrasach

debtor who has entered into a composition with his creditors

féichiúnaí atá tar éis imshocraíocht a dhéanamh lena chreidiúnaithe

long-term debt

fiach fadtéarmach; fiachas fadtéarmach

instalment debt

fiachas tráthchoda

medium-term debt

fiachas meántéarmach

debt discount; discount

lascaine; lascaine fiachais

borrowed capital; debt capital; deposits and borrowed funds; liabilities; loan capital; outside capital

dliteanais

debt ratio; gearing; solvency ratio

cóimheas fiachais

mortgage debt repayable in predetermined instalments; mortgage repayable by instalments

fiach morgáiste iníoctha ina thráthchodanna réamhchinntithe; morgáiste iníoctha ina thráthchodanna

refinancing of debts

fiacha a athmhaoiniú

debts not immediately due; non-current liabilities

dliteanais neamhreatha

average level of indebtedness

meánleibhéal féichiúnais

general provision for doubtful debts; long-term allowance for doubtful accounts

soláthar ginearálta le haghaidh fiach amhrasach

debt forgiveness; remission of a debt

maitheamh fiachais

bad debts recovered

drochfhiacha a gnóthaíodh; drochfhiacha arna ngnóthú

debtor/sales ratio

cóimheas féichiúnaí/díolachán

debt servicing ability; solvency

sócmhainneacht

extinction of customs debt; extinction of the customs debt

múchadh fiachais custaim

assignment of the debt obligations on the final beneficiaries

sannadh oibleagáidí fiachais do na tairbhithe deiridh

trade debtors

féichiúnaí trádála

bond emission; bond issue; debt issue

eisiúint bannaí

advances in current accounts; advances to clients; advances to customers; current account advances; current accounts loans; debtors on overdraft; loans and advances to customers; other advances; overdrafts

airleacain ar chuntais reatha

loans and similar debts

iasachtaí agus fiacha comhchosúla

loans and debts with special conditions

iasachtaí agus fiacha faoi choinníollacha speisialta

debts and loans from subsidiaries

fiacha agus iasachtaí ó fhochuideachtaí; fiachais agus iasachtaí ó fhochuideachtaí

fixed investments-rights to recovery of a debt

infheistíochtaí seasta - cearta chun fiach a aisghabháil

debt for packaging on consigment

fiachas as ábhar pacáistíochta

accounts receivable; trade accounts receivable; trade debtors

féichiúnaithe trádála

bad and doubtful debts

drochfhiach agus fiach amhrasach

trade debtors-credit balances

féichiúnaithe trádála - iarmhéideanna creidmheasa

sundry debtors and creditors

féichiúnaithe agus creidiúnaithe éagsúla

allowance for doubtful accounts; allowance for doubtful debts; provision for bad debts; provisions for doubtful debts

soláthar in aghaidh fiach amhrasach

bad debts expense; losses on irrecoverable debts

caillteanas de thairbhe drochfhiach

consumer debt

fiach tomhaltóirí; fiachas tomhaltóirí

medium-term debts

fiacha meántéarmacha

floating debt; quick liabilities

fiachas comhlúthach

bad and doubtful debts; doubtful account; doubtful debt

fiach amhrasach

debt discharge; discharge; discharge from debt; discharge of debt

urscaoileadh fiachais

debt market

margadh fiachais

debt-to-income ratio; DTI

cóimheas idir fiachas agus ioncam; DTI

junior debt; subordinate debt; subordinated debt

fofhiach

mezzanine capital; mezzanine debt

fiachas idirurláir; fiachas mezzanine

distressed debt fund; vulture fund

creach-chiste

debt conversion; debt swap; debt-for-environment swap

babhtáil fiachais ar infheistíocht sa chomhshaol

ecological debt

fiach éiceolaíoch

sundry debtors

féichiúnaithe éagsúla

cost of risk-free debt

costas fiachais saor ó riosca

obligation of a private debtor

oibleagáid féichiúnaí phríobháidigh

public or private status of the debtor

stádas poiblí nó príobháideach an fhéichiúnaí

default of the debtor

mainneachtain an fhéichiúnaí

country of the debtor

tír an fhéichiúnaí

bilateral debt restructuring agreement

comhaontú déthaobhach um athstruchtúrú fiachais

CDM; corporate debt market

margadh fiachas corparáideach

EURODAD; European Network on Debt and Development

an Líonra Eorpach um Fhiachas agus um Fhorbairt

amount receivable; claim; debt; loan

éileamh; éileamh ar fhiach

debt management strategy

straitéis um bainistiú fiach

debt exposure

neamhchosaint ar fhiachas; risíocht ar fhiachas

non-debt exposure

neamhchosaint ar neamhfhiach; neamhchosaint ar neamhfhiachas

inter-bank and public-debt markets

margaí idirbhainc agus fiachais phoiblí

repay the debt

an fiachas a aisíoc

senior debt tranche; senior tranche

tráinse sinsearach

debt securities issued by institutions

urrús fiach arna eisiúnt ag institiúidí; urrús fiachais arna eisiúnt ag institiúidí

notification of the customs debt

fógra faoi fhiach custaim

place where the customs debt is incurred

an áit a dtabhaítear an fiach custaim

short term debt security

urrús fiachais gearrthéarmach

unrated debt security

urrús fiachais gan rátáil

debt rating

rátáil fiachais

debt obligation of low specific risk

oibleagáidí fiachais de phriacal íseal sonrach

duration of the debt instrument

ré na hionstraime fiachais; tréimhse na hionstraime fiachais

reference debt instrument

ionstraim fiachais thagartha

maturity of the debt

aibíocht an fhéich; aibíocht an fhiachais

debt issuance

eisiúint fiachais

perpetual subordinated debt instrument

ionstraim fofhiachais shuthain

subordinated debt instrument

ionstraim fhofhiachais

debt securities issued

urrúis fiachais arna n-eisiúint

toxic debt

fiachas bearnaithe

junior creditor; junior lender; subordinated creditor; subordinated debtholder

creidiúnaí sóisearach

debt securities holder; holder of debt securities

sealbhóir urrús fiachais

Debt Sustainability Framework; DSF

an Creat um Inbhuanaitheacht Fiachais

convertible debt

fiachas in-chomhshóite

debt

fiachas

debt instrument

ionstraim fiachais

debt securities

urrús fiachais

doubtful debt

fiach amhrasach

perpetual debt instruments

ionstraimí fiachais shuthain

debt-to-adjusted capital ratio

cóimheas idir fiachas agus caipiteal coigeartaithe

creditor haircut; debt write-down; haircut

bearradh; caolchorrlach; caolchorrlach creidiúnaí; díluacháil fiachas

government securities market; sovereign debt market; sovereign market

margadh fiachais cheannasaigh

private debt

fiachas príobháideach

sovereign crisis; sovereign debt crisis

géarchéim an fhiachais cheannasaigh

debt trend

treocht fiachais

debt brake

coscán fiachais

holdings of sovereign debt; sovereign debt holdings

sealúchais fiachais cheannasaigh

private debt

fiachas príobháideach

debt threshold

tairseach fiachais

private sector indebtedness

féichiúnas na hearnála príobháidí; féichiúnas san earnáil phríobháideach

debt criterion; government debt criterion

critéar fiachais

maintenance debtor; person obliged to aliment; person with a duty to maintain

féichiúnaí cothabhála

maintenance debt

fiachas cothabhála

household debt

fiachas teaghlaigh

defaulting maintenance debtor

féichiúnaí chothabhála mainneachtana

sovereign bond rating; sovereign credit rating; sovereign debt rating; sovereign rating

rátáil cheannasach

corporate debt; corporate debt bond; corporate debt security

fiach corparáide; urrús fiachais chorparáidigh

traded debt position

suíomh fiachais trádáilte

debt redemption fund; ERF; European redemption fund; redemption fund

ciste fuascailte fiach na hEorpa

collateralised synthetic obligation; CSO; synthetic CDO; synthetic collateralised debt obligation

oibleagáid shintéiseach chomhthaobhaithe; oibleagáid shintéiseach fiachais atá comhthaobhaithe

foreign currency debt rating; foreign currency sovereign rating

rátáil cheannasach in airgeadra eachtrach

single-tranche CDO; single-tranche collateralised debt obligation; single-tranche synthetic CDO; STCDO

oibleagáid fiachais chomhthaobhaithe aontráinse

place where the events from which a customs debt arises occur

an áit a tharlóidh na teagmhais as a n-eascróidh an fiach custaim

standard sovereign debt locate arrangement

socrú caighdeánach um aimsiú urrús maidir le fiachas ceannasach

easy to purchase sovereign debt confirmation

daingniúchán fiachais cheannasaigh shocheannaithe

debt service risk

riosca a bhaineann le fónaimh d'fhiachas

bail-in tool; debt write-down tool

uirlis fortharrthála; uirlis tarrthála inmheánaí

distressed debt

fiachas broide

customised debt; structured debt; tailored debt

fiachas struchtúrtha

debt mutualisation; mutualisation

frithpháirtiú fiachais

dated subordinated debt

fofhiach dátaithe

FAO subdivision

forannán EBT

short-term debt instrument

ionstraim fiachais ghearrthéarmaigh

household debt-to-income ratio

cóimheas idir fiachas teaghlaigh agus ioncam teaghlaigh

debt capital market instrument

ionstraim fiachais ar an margadh caipitil

location of the debtor; place of the debtor

áit lonnaithe an fhéichiúnaí; suíomh an fhéichiúnaí

adjustment of debt; debt adjustment

coigeartú fiach

debt bias; debt bias in corporate taxation; debt-equity bias

claontacht fiachais

debt instruments

ionstraimí fiachais

non-subordinated debt instrument

ionstraim fiachais neamh-fho-ordaithe

non-preferred senior debt instrument

ionstraim fiachais shinsearaigh neamhthosaíochta

senior unsecured debt

fiachas neamhurraithe sinsearach

credit card debt

fiachas cárta creidmheasa