#2765873
Déanfaidh siad aon airgeadra eile seachas an t-airgeadra tuairiscithe a chomhshó san airgeadra tuairiscithe.
They shall convert any other currency than the reporting currency into the reporting currency.
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Bailiúcháin
4,004 toradh in 534 doiciméad
#2975842
Is éard is airgeadra eachtrach ann, airgeadra seachas airgeadra feidhmiúil an eintitis.
Foreign currency is a currency other than the functional currency of the entity.
#2976044
An Buanchoiste Léirmhíniúcháin-30 Airgeadra Tuairiscithe — Aistriú ón Airgeadra Tomhais chuig an Airgeadra Tuairiscithe.
SIC-30 Reporting Currency — Translation from Measurement Currency to Presentation Currency.
#1536289
“(d) San alt seo, aon tagairtí do mhéid a bheith tabhaithe in airgeadra, nó a bheith ríofa i dtéarmaí airgeadra, seachas airgeadra feidhme cuideachta, ní fholóidh siad tagairt do mhéid a bheith tabhaithe in aigeadra stáit, nó a bheith ríofa i dtéarmaí airgeadra stáit, ar airgeadra é a mbeidh airgeadra eile de chuid an stáit sin curtha ina ionad, i gcás gurb é an t-airgeadra eile sin airgeadra feidhme na cuideachta.
"(d) In this section references to an amount having been incurred in, or computed in terms of, a currency other than the functional currency of a company shall not include a reference to an amount having been incurred in, or computed in terms of, the currency of a state, which currency has been substituted by another currency of that state, where that other currency is the functional currency of the company.
#1536339
541A.—(1) Más rud é, aon lá, go ndéanfar fiach in airgeadra na hÉireann d'fhiach (nach bhfuil feidhm ag alt 541 maidir leis de bhua fho-alt (6) den alt sin) a bheidh dlite do dhuine in airgeadra seachas airgeadra na hÉireann de thoradh airgeadra eile a bheith á chur in ionad airgeadra Stáit, ar airgeadra é an t-airgeadra eile sin a ndéanfar airgeadra na hÉireann de an lá sin freisin, ansin, faoi réir fho-alt (2), measfar, chun críocha na nAchtanna um Cháin Ghnóchan Caipitiúil, go ndearna an duine, an lá roimh an lá sin, an fiach sin a dhiúscairt agus a fháil ar ais láithreach ar a mhargadhluach.
541A.—(1) Where on any day a debt (to which section 541 does not apply by virtue of subsection (6) of that section) owed to a person in a currency other than Irish currency, becomes a debt in Irish currency as a result of the currency of a State being substituted by another currency, which other currency also on that day becomes Irish currency, then, subject to subsection (2), that debt shall be deemed, for the purposes of the Capital Gains Tax Acts, on the day preceding that day, to be disposed of by the person and immediately reacquired by the person at its market value.
#2442801
is é an t-airgeadra cánach feidhmiúil an t-airgeadra feidhmiúil a úsáidtear chun ioncam nó caillteanas inchánach an chomheintitis a chinneadh maidir le cáin chumhdaithe sa dlínse ina bhfuil sé lonnaithe; is é an t-airgeadra cuntasaíochta feidhmiúil an t-airgeadra feidhmiúil a úsáidtear chun glanioncam nó glanchaillteanas cuntasaíochta airgeadais an chomheintitis a chinneadh; is éard is tríú airgeadra eachtrach ann airgeadra nach airgeadra feidhmiúil cánach nó airgeadra feidhmeach cuntasaíochta an chomheintitis é;
the tax functional currency is the functional currency used to determine the constituent entity’s taxable income or loss for a covered tax in the jurisdiction in which it is located; the accounting functional currency is the functional currency used to determine the constituent entity’s financial accounting net income or loss; a third foreign currency is a currency that is not the constituent entity’s tax functional currency or accounting functional currency;
#493027
(b) D’fhonn aon fhritháireamh a ríomh a bheidh dlite do chuideachta de réir mhír (a) i gcoinne ioncaim de chuid tréimhse cuntasaíochta, i leith caillteanais a eascraíonn as gníomhaíocht léasúcháin sa tréimhse sin, i gcás go ndearnadh an caillteanas sin nó aon fhritháireamh is inchurtha i leith an chaillteanais sin a ríomh i dtéarmaí airgeadra seachas airgeadra feidhmeach na cuideachta don tréimhse chéadluaite, ansin déanfar an caillteanas nó an fritháireamh sin, de réir mar a bheidh, a shloinneadh i dtéarmaí an airgeadra fheidhmigh sin faoi threoir ráta iomlaoide an airgeadra fheidhmigh sin ar an airgeadra eile, ar meán é de rátaí iomlaoide ionadaitheacha an airgeadra fheidhmigh sin ar an airgeadra eile le linn na tréimhse cuntasaíochta inar tabhaíodh an caillteanas.”.
(b) For the purposes of the computation of any setoff due to a company in accordance with paragraph (a) against income of an accounting period, in respect of a loss arising from a leasing activity in such period, where that loss or any set-off referable to that loss was computed in terms of a currency other than the functional currency of the company for the first-mentioned period, then that loss or set-off, as the case may be, shall be expressed in terms of that functional currency by reference to a rate of exchange of that functional currency for the other currency, being an average of representative rates of exchange of that functional currency for the other currency during the accounting period in which the loss was incurred.”.
#574722
Ní gá gurb ionann airgeadra na socraíochta agus airgeadra na hainmníochta.
The currency of settlement may be different from the currency of denomination.
#574900
Bíonn luach reatha airgeadra agus taiscí a ainmnítear in airgeadra náisiúnta tairiseach le himeacht aimsire.
The current values of currency and deposits denominated in national currency remain constant over time.
#580708
Déantar ítimí forlíontacha le haghaidh aicmiú airgeadra agus taiscí atá ainmnithe in airgeadraí náisiúnta agus eachtracha a chódú ag úsáid X mar réimír móide an cód F nó AF móide iarmhír NC lena dtugtar airgeadra agus taiscí in airgeadra náisiúnta le fios nó móide táthmhír FC agus cód airgeadra idirnáisiúnta lena dtugtar airgeadra agus taiscí in airgeadra eachtrach le fios, mar shampla:
Supplementary items for the classification of national and foreign denominated currency and deposits are coded with X as prefix plus the F or AF code plus a suffix NC indicating currency and deposits in national currency or an affix FC with and international currency code indicating currency and deposits in foreign currency, for example:
#586530
__NEWLINE__Hkfx = coigeartú luaineachta airgeadra k i leith airgeadra eachtraigh.
__NEWLINE__Hkfx = the foreign exchange volatility adjustment for currency k.
#1798381
ciallaíonn ‘airgeadra tuairiscithe’ airgeadra an Bhallstáit ina bhfuil ceannoifig na hinstitiúide lonnaithe;
‘reporting currency’ means the currency of the Member State where the head office of the institution is located;
#1924844
Úsáidfear na cóid airgeadra ISO-alpha-3 (ISO 4217) le haghaidh an airgeadra.
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
#1924904
Úsáidfear na cóid airgeadra ISO-alpha-3 (ISO 4217) le haghaidh an airgeadra.
The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.
#2067544
Déantar tagairt do gach airgeadra eile seachas an t-airgeadra tuairiscithe mar airgeadraí eachtracha.
All other currencies than the reporting currency are referred to as foreign currencies.
#2104598
Faoi Airgeadra sainaithnítear an t-airgeadra ina ndéantar an caiteachas a thuairisciú (EUR nó NAC).
Currency identifies the currency in which expenditure is reported (EUR or NAC).
#2318100
Is éard atá san airgeadra feidhmiúil, airgeadra na príomhthimpeallachta eacnamaíche ina bhfeidhmíonn an t-eintiteas.
The functional currency is the currency of the primary economic environment in which the entity operates.
#2318254
Tuairisc ar an gcúis go bhfuil airgeadra tuairiscithe éagsúil ó airgeadra feidhmiúil
Description of reason why presentation currency is different from functional currency
#2321518
Airgeadra feidhmiúil nó airgeadra tuairiscithe [member]
Functional or presentation currency [member]
#2525434
Airgeadra/péire airgeadra an phraghais ceangail
Strike price currency/currency pair
#2525437
Léirítear mar airgeadra aonaid in aghaidh an airgeadra luaite é.
It is expressed as unit currency per quoted currency.
#2526097
Airgeadra/péire airgeadra an phraghais ceangail
Strike price currency/currency pair
#2526700
Tabharfar airgeadra an aonaid le fios leis an gcéad chód airgeadra, agus tabharfar airgeadra na luachana le fios leis an dara cód airgeadra.
The first currency code shall indicate the unit currency, and the second currency code shall indicate the quote currency.
#2526773
Airgeadra/péire airgeadra an phraghais ceangail
Strike price currency/currency pair
#2530287
Cód airgeadra trí litir, mar a shainmhínítear ag cóid airgeadra ISO 4217.
3 letter currency code, as defined by ISO 4217 currency codes.
#2535718
Airgeadra is mó agus péire airgeadra is mó
Largest currency and currency pair
#2594014
Is éard atá san airgeadra feidhmiúil, airgeadra na príomhthimpeallachta eacnamaíche ina bhfeidhmíonn an t-eintiteas.
The functional currency is the currency of the primary economic environment in which the entity operates.
#2594166
Tuairisc ar an gcúis go bhfuil airgeadra tuairiscithe éagsúil ó airgeadra feidhmiúil
Description of reason why presentation currency is different from functional currency
#2597299
Airgeadra feidhmiúil nó airgeadra tuairiscithe [member]
Functional or presentation currency [member]
#2753692
An t-airgeadra tagartha a úsáidtear chun an riosca airgeadra a ríomh
Currency used as a reference to calculate the currency risk
#2756136
Déantar tagairt do gach airgeadra eile seachas an t-airgeadra tuairiscithe mar airgeadraí eachtracha.
All other currencies than the reporting currency are referred to as foreign currencies.
#2757518
Tuairisceofar an fhaisnéis de réir airgeadra in airgeadra tosaigh na gconarthaí mura sonraítear a mhalairt.
The information by currency shall be reported in the original currency of the contracts unless otherwise specified.
#2759835
Dearbhluachanna tosaigh roimh thurraing — Sócmhainní — Riosca airgeadra — méadú/laghdú ar luach an airgeadra eachtraigh
Initial absolute values before shock – Assets – Currency risk – increase/decrease in the value of the foreign currency
#2759837
Dearbhluachanna tosaigh roimh thurraing — Dliteanais — Riosca airgeadra — méadú/laghdú ar luach an airgeadra eachtraigh
Initial absolute values before shock – Liabilities – Currency risk – increase/decrease in the value of the foreign currency
#2759839
Dearbhluachanna i ndiaidh turrainge — Sócmhainní — Riosca airgeadra — méadú/laghdú ar luach an airgeadra eachtraigh
Absolute values after shock – Assets – Currency risk – increase/decrease in the value of the foreign currency
#2764866
Is é an t-airgeadra tuairiscithe grúpa an t-airgeadra a úsáidfear.
The currency used shall be the group reporting currency.
#2764871
Is é an t-airgeadra grúpa an t-airgeadra a úsáidfear.
The currency used shall be the group currency.
#2765443
Déantar gach méid, nach dtuairiscítear de réir airgeadra, a thuairisciú in airgeadra tuairiscithe an ghnóthais.
All amounts, not reported by currency, are reported in the undertaking’s reporting currency.
#2810160
Cód airgeadra 3 litir, mar a shainítear le cóid airgeadra ISO 4217
3 letter currency code, as defined by ISO 4217 currency codes
#2810381
Airgeadra 1 den phéire airgeadra foluiteach.
Currency 1 of the underlying currency pair.
#2810384
Airgeadra 2 den phéire airgeadra foluiteach.
Currency 2 of the underlying currency pair.
#2836817
ciallaíonn ‘airgeadra oifigiúil’ airgeadra oifigiúil tíre a eisíonn banc ceannais nó údarás eile airgeadaíochta;
‘official currency’ means an official currency of a country that is issued by a central bank or other monetary authority;
#2897085
méideanna in airgeadra an Stáit is iarratasóir --- méideanna in airgeadra an Stáit iarrtha
amounts in the currency of the AS --- amounts in the currency of the RS
#2918524
méideanna in airgeadra an Stáit is iarratasóir --- méideanna in airgeadra an Stáit iarrtha
amounts in the currency of the AS —- amounts in the currency of the RS
#2975844
Is éard atá san airgeadra feidhmiúil, airgeadra na príomhthimpeallachta eacnamaíche ina bhfeidhmíonn an t-eintiteas.
Functional currency is the currency of the primary economic environment in which the entity operates.
#2975848
Is éard is airgeadra tuairiscithe ann, an t-airgeadra ina gcuirtear na ráitis airgeadais i láthair.
Presentation currency is the currency in which the financial statements are presented.
#2975898
IDIRBHEARTA IN AIRGEADRA EACHTRACH A THUAIRISCIÚ SAN AIRGEADRA FEIDHMIÚIL
REPORTING FOREIGN CURRENCY TRANSACTIONS IN THE FUNCTIONAL CURRENCY
#2980470
ní ann d’inmhalartaitheacht idir an t-airgeadra agus airgeadra eachtrach réasúnta cobhsaí.
exchangeability between the currency and a relatively stable foreign currency does not exist.
#2983147
B23 Eascraíonn riosca airgeadra (nó riosca malairte eachtraí) ar ionstraimí airgeadais atá ainmnithe in airgeadra eachtrach, i.e. in airgeadra seachas an t-airgeadra feidhmiúil ina dtomhaistear iad.
B23 Currency risk (or foreign exchange risk) arises on financial instruments that are denominated in a foreign currency, i.e. in a currency other than the functional currency in which they are measured.
#2984762
an t-airgeadra ina n-ainmnítear na hiasachtaí, lena n-áirítear boilsciú san airgeadra sin; nó
the currency in which the cash flows are denominated, including inflation in that currency; or