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  1. #2991611

    A3 Amhail i dtosach na tréimhse is luaithe a cuireadh i láthair, déanfar aon iarmhéid sócmhainní a aithníodh roimhe sin agus a d’eascair as gníomhaíocht scraite a rinneadh le linn chéim an táirgthe (‘sócmhainn scraite réamhtheachtach’) a athaicmiú mar chuid de shócmhainn atá ann cheana lena mbaineann an ghníomhaíocht scraite, a mhéid atá comhpháirt inaitheanta fós ann den mheall méine lenar féidir an tsócmhainn scraite réamhtheachtach a chomhcheangal.

    A3 As at the beginning of the earliest period presented, any previously recognised asset balance that resulted from stripping activity undertaken during the production phase (‘predecessor stripping asset’) shall be reclassified as a part of an existing asset to which the stripping activity related, to the extent that there remains an identifiable component of the ore body with which the predecessor stripping asset can be associated.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  2. #691851

    treoracha maidir le pacáil nó le díphacáil,

    instruction of stuffing or stripping,

    Regulation (EU) 2015/1525 of the European Parliament and of the Council of 9 September 2015 amending Council Regulation (EC) No 515/97 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters

  3. #691852

    deimhniú pacála nó díphacála,

    confirmation of stuffing or stripping,

    Regulation (EU) 2015/1525 of the European Parliament and of the Council of 9 September 2015 amending Council Regulation (EC) No 515/97 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters

  4. #1301265

    Scamhadh díbhinní.

    Dividend stripping.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  5. #1944962

    Go háirithe, idirghabhálacha lena ndírítear ar an gceannach thar barr amach ina bhfuil scamhadh sócmhainní beartaithe leo nó athsholáthar caipitil le haghaidh scamhadh sócmhainní beartaithe leo, déanfar iad a eisiamh

    In particular, interventions targeting buy-out intended for asset stripping or replacement capital intended for asset stripping shall be excluded

    Regulation (EU) 2021/523 of the European Parliament and of the Council of 24 March 2021 establishing the InvestEU Programme and amending Regulation (EU) 2015/1017

  6. #2317114

    Tuairisc ar bheartas cuntasaíochta maidir le costais stéille [text block]

    Description of accounting policy for stripping costs [text block]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  7. #2425667

    an t-imoibreoir a ghlanadh le huisce sula n-osclaítear é agus an t-uisce a dhraenáil chuig an gcóras sniogtha.

    cleaning the reactor with water prior to opening and draining the water to the stripping system.

    Commission Implementing Decision (EU) 2022/2427 of 6 December 2022 establishing the best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions, for common waste gas management and treatment systems in the chemical sector (notified under document C(2022) 8788) (Text with EEA relevance)

  8. #2425668

    An méid VCM sa pholaiméir a laghdú trí sniogadh

    Lowering the VCM content in the polymer by stripping

    Commission Implementing Decision (EU) 2022/2427 of 6 December 2022 establishing the best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions, for common waste gas management and treatment systems in the chemical sector (notified under document C(2022) 8788) (Text with EEA relevance)

  9. #2425822

    Baint

    Stripping

    Commission Implementing Decision (EU) 2022/2427 of 6 December 2022 establishing the best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions, for common waste gas management and treatment systems in the chemical sector (notified under document C(2022) 8788) (Text with EEA relevance)

  10. #2518497

    Ina theannta sin, féadfar nítrigin nó fosfar a aisghabháil as díleáiteán trí sniogadh nó trí dheascadh.

    Furthermore, nitrogen or phosphorus may be recovered out of a digestate via stripping or precipitation.

    Commission Delegated Regulation (EU) 2022/1519 of 5 May 2022 amending Regulation (EU) 2019/1009 of the European Parliament and of the Council as regards the requirements applicable to EU fertilising products containing inhibiting compounds and the post processing of digestate (Text with EEA relevance)

  11. #2590105

    Tuairisc ar bheartas cuntasaíochta maidir le costais stéille [text block]

    Description of accounting policy for stripping costs [text block]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  12. #2972590

    IFRIC 20 Costais Scafa i gCéim Táirgthe Mianaigh Dromchla

    IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  13. #2980692

    costais scafa i gcéim táirgthe mianaigh dromchla (mír D32);

    stripping costs in the production phase of a surface mine (paragraph D32);

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  14. #2980832

    Costais scafa i gcéim táirgthe mianaigh dromchla

    Stripping costs in the production phase of a surface mine

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  15. #2991560

    Costais Scafa i gCéim Táirgthe Mianaigh Dromchla

    Stripping Costs in the Production Phase of a Surface Mine

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  16. #2991563

    Tugtar ‘scrathadh’ ar an ngníomhaíocht sin chun dramhaíl a bhaint.

    This waste removal activity is known as ‘stripping’.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  17. #2991575

    costais scraite táirgeachta a aithint mar shócmhainn;

    recognition of production stripping costs as an asset;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  18. #2991576

    tomhas tosaigh a dhéanamh ar shócmhainn na gníomhaíochta scraite; agus

    initial measurement of the stripping activity asset; and

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  19. #2991577

    tomhas a dhéanamh ina dhiaidh sin ar shócmhainn na gníomhaíochta scraite.

    subsequent measurement of the stripping activity asset.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  20. #2991578

    Costais scraite táirgeachta a aithint mar shócmhainn

    Recognition of production stripping costs as an asset

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  21. #2991581

    Tagraíonn an Leis an Léirmhíniú seo, tagraítear don tsócmhainn neamhreatha mar ‘shócmhainn na gníomhaíochta scraite’.

    This Interpretation refers to the non-current asset as the ‘stripping activity asset’.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  22. #2991585

    is féidir na costais a bhaineann leis an ngníomhaíocht scraite a bhaineann leis an gcomhpháirt sin a thomhas go hiontaofa.

    the costs relating to the stripping activity associated with that component can be measured reliably.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  23. #2991590

    Tomhas tosaigh a dhéanamh ar shócmhainn na gníomhaíochta scraite

    Initial measurement of the stripping activity asset

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  24. #2991592

    D’fhéadfadh roinnt oibríochtaí teagmhasacha tarlú an tráth céanna leis an ngníomhaíocht scraite táirgeachta, ach nach bhfuil gá leo chun go leanfadh an ghníomhaíocht scraite táirgeachta ar aghaidh mar a bhí beartaithe.

    Some incidental operations may take place at the same time as the production stripping activity, but which are not necessary for the production stripping activity to continue as planned.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  25. #2991594

    13 I gcás nach bhfuil na costais a bhaineann le sócmhainn na gníomhaíochta scraite agus na costais a bhaineann leis an bhfardal a tháirgtear inaitheanta ar leithligh, leithdháilfidh an t-eintiteas na costais scraite táirgeachta idir an fardal a tháirgtear agus sócmhainn na gníomhaíochta scraite trí bhonn leithdháilte a úsáid atá bunaithe ar thomhas ábhartha táirgeachta.

    13 When the costs of the stripping activity asset and the inventory produced are not separately identifiable, the entity shall allocate the production stripping costs between the inventory produced and the stripping activity asset by using an allocation basis that is based on a relevant production measure.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  26. #2991600

    Tomhas a dhéanamh ina dhiaidh sin ar shócmhainn na gníomhaíochta scraite

    Subsequent measurement of the stripping activity asset

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  27. #3082858

    Gaireas eitseála fliuch, sliseoga leathsheoltóra nó taispeántais painéil chothroma a fhorbairt, a scriosadh nó a ghlanadh

    Apparatus wet etching, developing, stripping or cleaning semiconductor wafers or flat panel displays

    22024A0022

  28. #3082887

    Páirteanna d’fhearais spraeála le haghaidh eitseála, forbartha, scafa nó glanta, agus a leithéidí:

    Parts of spraying appliances for etching, developing, stripping or cleaning, and the like:

    22024A0022

  29. #3082888

    Le haghaidh eitseála fliuch, sliseoga leathsheoltóra nó taispeántais painéil chothroma a fhorbairt, a scriosadh nó a ghlanadh

    For wet etching, developing, stripping or cleaning semiconductor wafers or flat panel displays

    22024A0022

  30. #3082895

    Páirteanna de ghaireas le haghaidh eitseáil thirim, forbartha, scafa nó glanta sliseog leathsheoltóra nó taispeáintí painéil chothroma

    Parts of apparatus for dry etching, developing, stripping or cleaning semiconductor wafers or flat panel displays

    22024A0022

  31. #3083203

    Fearas chun sliseoga leathsheoltóra nó taispeántais painéil chothroma a eitseáil go tirim, a fhorbairt, a scamhadh nó a ghlanadh

    Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers or flat panel displays

    22024A0022

  32. #3083913

    Fearais spraeála le haghaidh eitseála, scafa nó glanta, agus a leithéidí

    Spraying appliances for etching, stripping or cleaning, and the like

    22024A0022

  33. #3083915

    Fearais spraeála le haghaidh eitseála, forbartha, scafa nó glanta, agus a leithéidí

    Spraying appliances for etching, developing, stripping or cleaning, and the like

    22024A0022

  34. #2991579

    8 A mhéid a dhéantar an tairbhe a bhaintear as an ngníomhaíocht scraite a réadú i bhfoirm fardail arna tháirgeadh, coinneoidh an t-eintiteas cuntas ar chostais na gníomhaíochta scraite sin i gcomhréir le prionsabail IAS 2 Fardail.

    8 To the extent that the benefit from the stripping activity is realised in the form of inventory produced, the entity shall account for the costs of that stripping activity in accordance with the principles of IAS 2 Inventories.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  35. #2991591

    12 Déanfaidh an t-eintiteas sócmhainn na gníomhaíochta scraite a thomhas ar costas i dtosach, is é sin carnadh na gcostas arna dtabhú go díreach chun an ghníomhaíocht scraite a dhéanamh lena bhfeabhsaítear rochtain ar an gcomhpháirt shainaitheanta den mhian, móide leithdháileadh forchostas atá inchurtha go díreach.

    12 The entity shall initially measure the stripping activity asset at cost, this being the accumulation of costs directly incurred to perform the stripping activity that improves access to the identified component of ore, plus an allocation of directly attributable overhead costs.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  36. #2991602

    15 Déanfar sócmhainn na gníomhaíochta scraite a dhímheas nó a amúchadh ar bhonn córasach, i gcaitheamh shaolré úsáide ionchasach na comhpháirte sainaitheanta den mheall méine a éiríonn níos inrochtana mar thoradh ar an ngníomhaíocht scraite.

    15 The stripping activity asset shall be depreciated or amortised on a systematic basis, over the expected useful life of the identified component of the ore body that becomes more accessible as a result of the stripping activity.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  37. #1957309

    ciallaíonn ‘seirbhísí stáisiún coimeádáin agus iosta’ gníomhaíochtaí arb é atá iontu coimeádáin a stóráil, a phacáil, a dhíphacáil nó a dheisiú agus coimeádáin a chur ar fáil lena loingsiú, bíodh sin i limistéir chalafoirt go hintíre;

    "container station and depot services" means activities that consist of storing, stuffing, stripping or repairing of containers and making containers available for shipment, whether in port areas or inland;

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  38. #2425626

    Laghdaítear an méid VOC sa pholaiméir, e.g. trí dheighilt ísealbhrú, sniogadh nó córais sciúrtha lúbiata nítrigine, nó trí easbhrú díghalaithe a úsáid (féach Roinn 1.4.3).

    The VOC content in the polymer is lowered, e.g. by using low-pressure separation, stripping or closed-loop nitrogen purge systems, devolatilisation extrusion (see Section 1.4.3).

    Commission Implementing Decision (EU) 2022/2427 of 6 December 2022 establishing the best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions, for common waste gas management and treatment systems in the chemical sector (notified under document C(2022) 8788) (Text with EEA relevance)

  39. #2425684

    Laghdaítear an méid VOC sa pholaiméir trí sniogadh nó easbhrú díghalaithe a úsáid (féach Roinn 1.4.3).

    The VOC content in the polymer is lowered by using stripping or devolatilisation extrusion (see Section 1.4.3).

    Commission Implementing Decision (EU) 2022/2427 of 6 December 2022 establishing the best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions, for common waste gas management and treatment systems in the chemical sector (notified under document C(2022) 8788) (Text with EEA relevance)

  40. #2798403

    Gléasraí próiseála pasta — Leatóir, meaisín stiallta agus gearrtha, iompróir fillte maidí, stór maidí — Ceanglais sábháilteachta agus sláinteachais

    Pasta processing plants - Spreader, stripping and cutting machine, stick return conveyor, stick magazine - Safety and hygiene requirements

    Commission Implementing Decision (EU) 2023/1586 of 26 July 2023 on harmonised standards for machinery drafted in support of Directive 2006/42/EC of the European Parliament and of the Council

  41. #2883766

    Mar sin féin, nuair a bhaintear amach an t‑ioncam ‘amhantair’ ó cháin chorparáide atá nasctha le cuideachtaí ilnáisiúnta, bogann an comhardú rialtais ó bharrachas go heasnamh.

    However, when stripping out ‘windfall’ corporation tax revenues linked to multinationals, the government balance moves from surplus to deficit.

    COMMISSION STAFF WORKING DOCUMENT 2023 Country Report - Ireland Accompanying the document Recommendation for a COUNCIL RECOMMENDATION on the 2023 National Reform Programme of Ireland and delivering a Council opinion on the 2023 Stability Programme of Ireland

  42. #2980504

    Le IFRIC 20 Costais Scafa i gCéim Táirgthe Mianaigh Dromchla cuireadh mír D32 leis agus leasaíodh mír D1.

    IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine added paragraph D32 and amended paragraph D1.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  43. #2980833

    D32 Féadfaidh glacadóir céaduaire na forálacha idirthréimhseacha a leagtar amach i míreanna A1 go A4 de IFRIC 20 Costais Scafa i gCéim Táirgthe Mianaigh Dromchla a chur i bhfeidhm.

    D32 A first-time adopter may apply the transitional provisions set out in paragraphs A1 to A4 of IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  44. #2991564

    2 Le linn chéim forbartha an mhianaigh (sula dtosaíonn an táirgeadh), déantar costais scraite a chaipitliú de ghnáth mar chuid den chostas dímheasa a bhaineann leis an mianach a thógáil, a fhorbairt agus a fhoirgniú.

    2 During the development phase of the mine (before production begins), stripping costs are usually capitalised as part of the depreciable cost of building, developing and constructing the mine.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  45. #2991566

    3 Féadfaidh eintiteas mianadóireachta leanúint de ró-ualach a bhaint agus costais scraite a thabhú le linn chéim tháirgthe an mhianaigh.

    3 A mining entity may continue to remove overburden and to incur stripping costs during the production phase of the mine.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  46. #2991567

    4 Ní gá gur dramhaíl 100 faoin gcéad a bheidh san ábhar a bhaintear agus scrathadh ar siúl le linn chéim an táirgthe; is minic gur meascán de mhian agus de dhramhaíl a bheidh ann.

    4 The material removed when stripping in the production phase will not necessarily be 100 per cent waste; often it will be a combination of ore and waste.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  47. #2991572

    5 Leis an Léirmhíniú seo, déantar breithniú ar cathain agus conas cuntas a choinneáil ar leithligh ar an dá thairbhe sin a eascraíonn as an ngníomhaíocht scraite, chomh maith le conas na tairbhí sin a thomhas i dtosach agus ina dhiaidh sin.

    5 This Interpretation considers when and how to account separately for these two benefits arising from the stripping activity, as well as how to measure these benefits both initially and subsequently.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  48. #2991573

    6 Tá feidhm ag an Léirmhíniú seo maidir le costais bainte dramhaíola a thabhaítear i ngníomhaíocht mianadóireachta dromchla le linn chéim tháirgthe an mhianaigh (‘costais scraite táirgeachta’).

    6 This Interpretation applies to waste removal costs that are incurred in surface mining activity during the production phase of the mine (‘production stripping costs’).

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  49. #2991582

    9 Aithneoidh eintiteas sócmhainn gníomhaíochta scraite má chomhlíontar gach ceann de na nithe seo a leanas, agus sa chás sin amháin:

    9 An entity shall recognise a stripping activity asset if, and only if, all of the following are met:

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  50. #2991583

    is dócha gur chuig an eintiteas a rachaidh an leas eacnamaíoch a bheidh ann amach anseo (rochtain fheabhsaithe ar an meall méine) a bhaineann leis an ngníomhaíocht scraite;

    it is probable that the future economic benefit (improved access to the ore body) associated with the stripping activity will flow to the entity;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)