Íocaíochtaí in airgead tirim le haghaidh conarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála, a aicmítear mar ghníomhaíochtaí infheistíochta
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Íocaíochtaí in airgead tirim le haghaidh conarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
Fáltais airgid ó chonarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála, a aicmítear mar ghníomhaíochtaí infheistíochta
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Fáltais airgid ó chonarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
Íocaíochtaí in airgead tirim le haghaidh conarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála, a aicmítear mar ghníomhaíochtaí infheistíochta
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Íocaíochtaí in airgead tirim le haghaidh conarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
Fáltais airgid ó chonarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála, a aicmítear mar ghníomhaíochtaí infheistíochta
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Fáltais airgid ó chonarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
ciallaíonn ‘conradh’ conradh poiblí nó conradh lamháltais;
“contract” means a public contract or a concession contract;
ciallaíonn “conradh” conradh poiblí nó conradh lamháltais;
‘contract’ means a public contract or a concession contract;
Tá feidhm ag IFRS 17 maidir le conarthaí árachais, conarthaí athárachais chomh maith le conarthaí infheistíochta ag a bhfuil gnéithe rannpháirtíochta lánroghnaí.
IFRS 17 applies to insurance contracts, reinsurance contracts as well investment contracts with discretionary participation features.
conarthaí árachais agus conarthaí eile faoi raon feidhme IFRS 17 Conarthaí Árachais.
insurance contracts and other contracts within the scope of IFRS 17 Insurance Contracts;
[Féach: Dliteanais chonartha infheistíochta; Dliteanais faoi chonarthaí árachais agus conarthaí athárachais arna n-eisiúint; Brabús (caillteanas)]
[Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]
ciallaíonn ‘conradh míonna eile’ aon chonradh díorthach tráchtearraí nach conradh spotmhíosa é;
‘other months’ contract’ means any commodity derivative contract that is not a spot month contract;
[Féach: Dliteanais chonartha infheistíochta; Dliteanais faoi chonarthaí árachais agus athárachais arna n-eisiúint; Brabús (caillteanas)]
[Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]
Tá feidhm ag IFRS 17 maidir le conarthaí árachais, conarthaí athárachais chomh maith le conarthaí infheistíochta ag a bhfuil gnéithe rannpháirtíochta lánroghnaí.
IFRS 17 applies to insurance contracts, reinsurance contracts as well investment contracts with discretionary participation features.
conarthaí árachais agus conarthaí eile faoi raon feidhme IFRS 17 Conarthaí Árachais;
insurance contracts and other contracts within the scope of IFRS 17 Insurance Contracts;
conarthaí árachais (lena n-áirítear conarthaí athárachais) a eisíonn sé nó conarthaí athárachais atá ina sheilbh aige.
insurance contracts (including reinsurance contracts) that it issues or reinsurance contracts that it holds.
(3) Más rud é, de bhun fhoráil den sórt dá dtagraítear i bhfo-alt (1) i gconradh blianachta arna cheadú faoi alt 235 den Acht Cánach Ioncaim, 1967 , nó de bhun forála comhréire i gconradh arna cheadú faoi alt 235A (1) (a) den Acht sin, go ndéanfar suim is ionann agus luach na gceart faibhrithe faoi chonradh amháin (dá ngairtear “an conradh bunaidh” san fho-alt seo) a íoc mar phréimh nó comaoin eile faoi chonradh eile (dá ngairtear “an conradh ionaid” san fho-alt seo) déileálfar le haon bhlianacht is iníoctha faoin gconradh ionaid mar ioncam tuillte de chuid an bhlianachtóra an méid céanna a dhéileálfaí amhlaidh le blianacht faoin gconradh bunaidh.
(3) Where, in pursuance of a provision of the kind referred to in subsection (1) of an annuity contract approved under section 235 of the Income Tax Act, 1967 , or of a corresponding provision of a contract approved under section 235A (1) (a) of that Act a sum representing the value of accrued rights under one contract (in this subsection referred to as "the original contract") is paid by way of premium or other consideration under another contract (in this subsection referred to as "the substituted contract"), any annuity payable under the substituted contract shall be treated as earned income of the annuitant to the same extent that an annuity under the original contract would have been so treated.
An t-eis-sreabhadh airgid le haghaidh conarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála seachas i gcás ina mbeidh na conarthaí á sealbhú chun críocha déileála nó trádála nó ina n-aicmeofar na híocaíochtaí mar ghníomhaíochtaí maoiniúcháin.
The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
An t-in-sreabhadh airgid ó chonarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála seachas ina mbeidh na conarthaí á sealbhú chun críocha déileála nó trádála nó ina n-aicmeofar na fáltais mar ghníomhaíochtaí maoiniúcháin.
The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
An t-eis-sreabhadh airgid le haghaidh conarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála seachas i gcás ina mbeidh na conarthaí á sealbhú chun críocha déileála nó trádála nó ina n-aicmeofar na híocaíochtaí mar ghníomhaíochtaí maoiniúcháin.
The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
An t-in-sreabhadh airgid ó chonarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála seachas ina mbeidh na conarthaí á sealbhú chun críocha déileála nó trádála nó ina n-aicmeofar na fáltais mar ghníomhaíochtaí maoiniúcháin.
The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
íocaíochtaí in airgead tirim le haghaidh conarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála seachas i gcás ina mbeidh na conarthaí á sealbhú chun críocha déileála nó trádála, nó ina n-aicmeofar na híocaíochtaí mar ghníomhaíochtaí maoiniúcháin; agus
cash payments for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the payments are classified as financing activities; and
fáltais airgid ó chonarthaí todhchaíochtaí, conarthaí réamhcheaptha, conarthaí céadrogha agus conarthaí babhtála seachas ina mbeidh na conarthaí á sealbhú chun críocha déileála nó trádála, nó ina n-aicmeofar na fáltais mar ghníomhaíochtaí maoiniúcháin.
cash receipts from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the receipts are classified as financing activities.
Tabharfar an chumhacht don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 210 maidir le rialacha mionsonraithe i ndáil le sainmhíniú breise agus raon feidhme conarthaí poiblí agus lamháltais, i ndáil leis an ainmníocht is infheidhme de réir an ‘Stór Focal Comhchoiteann um Sholáthar’, i ndáil le conarthaí measctha, i ndáil le hoibreoirí eacnamaíocha agus i ndáil le creatchonarthaí agus conarthaí sonracha bunaithe orthu sin, lena gcumhdófar tréimhse uasta na gcreatchonarthaí agus dámhachtain agus modhanna cur chun feidhme conarthaí sonracha atá bunaithe ar chreatchonarthaí a thugtar i gcrích le hoibreoir eacnamaíoch amháin nó le roinnt oibreoirí eacnamaíocha éagsúla, faoi seach.”.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the further definition and scope of public and concession contracts, on applicable nomenclature by reference to the “Common Procurement Vocabulary”, on mixed contracts, on economic operators, as well as on framework contracts and specific contracts based thereon, covering the maximum duration of framework contracts and the award of and methods for implementing specific contracts based on framework contracts concluded with a single economic operator or with several economic operators, respectively.’.
Díorthach leabaithe inar ráta úis nó innéacs ráta úis atá san athróg fholuiteach a fhéadfaidh an méid úis a d’íocfaí nó a gheofaí ina mhalairt de chás maidir le conradh fiachais óstaigh úsmhar nó conradh árachais a athrú, tá dlúthbhaint aige leis an gconradh óstaigh ach amháin más féidir an conradh hibrideach a réiteach ar bhealach nach n-aisghabhfadh an sealbhóir go substaintiúil a infheistíocht aitheanta ar fad, nó ina bhféadfadh an díorthach leabaithe ráta toraidh tosaigh an tsealbhóra ar an gconradh óstaigh a mhéadú ar a laghad faoi dhó agus a bhféadfadh sé a bheith mar thoradh air go mbeadh ráta toraidh ann atá ar a laghad dhá oiread an méid a bheadh i ráta toraidh an mhargaidh maidir le conradh a bhfuil na téarmaí céanna aige agus atá ag an gconradh óstaigh.
An embedded derivative in which the underlying is an interest rate or interest rate index that can change the amount of interest that would otherwise be paid or received on an interest-bearing host debt contract or insurance contract is closely related to the host contract unless the hybrid contract can be settled in such a way that the holder would not recover substantially all of its recognised investment or the embedded derivative could at least double the holder's initial rate of return on the host contract and could result in a rate of return that is at least twice what the market return would be for a contract with the same terms as the host contract.
á thabhairt dá haire ó thuarascáil na Cúirte gur shínigh an tÚdarás an 19 Bealtaine 2020 conradh chun cúrsaí oiliúna ar an láthair a chur ar fáil ar luach measta conartha de EUR 1050000; á thabhairt dá haire barúil na Cúirte, in ainneoin ghéarchéim phaindéim COVID-19 a bheith ag titim amach ag an am, agus srianta a bheith ar imeachtaí ar an láthair, gur shínigh an tÚdarás an conradh agus ina dhiaidh sin leasú ar an gconradh i mí Lúnasa 2020 ar áiríodh ann míreanna nua sa chonradh amhail cúrsaí oiliúna fíorúla a sholáthar; á thabhairt dá haire gur socraíodh na cúrsaí fíorúla sin ar phraghsanna seasta a bhí níos airde ná an praghas ar na cúrsaí oiliúna ar an láthair a comhaontaíodh sa chéad chonradh agus gurbh ionann na hathruithe sin agus coinníollacha conartha nua a d’fhéadfadh, dá mbeidís mar chuid den nós imeachta soláthair tosaigh, breis tairgeoirí a mhealladh ar chostas níos iomaíche ó tharla nach raibh aon teorannú geografach i gceist leis an ngá le hoiliúint phearsanta; á thabhairt dá haire conclúid na Cúirte go raibh síneadh mór curtha le raon feidhme na tairisceana, agus gur leasú substaintiúil é an leasú ar an gconradh, rud arbh ionann é agus sárú ar Airteagal 72(4), pointí (a) agus (c), de Threoir 2014/24/AE ó Pharlaimint na hEorpa agus ón gComhairle, agus dá bharr gur dhearbhaigh an Chúirt an leasú ar an gconradh agus gach íocaíocht ghaolmhar roimh CBL de EUR 3850 in 2020 a bheith neamhrialta; á chur in iúl gur geal léi na gníomhaíochtaí ceartaitheacha a rinne an tÚdarás ina leith sin;
Notes from the Court’s report that on 19 May 2020 the Authority signed a contract for the provision of in-person training courses with an estimated maximum contract value of EUR 1050000; notes the Court’s observation that despite the unfolding of the COVID-19 pandemic crisis at that time, and the limitations on events requiring presence in person, the Authority signed the contract and subsequently signed an amendment to the contract in August 2020 that included new contract items such as the provision of virtual training courses; notes that these virtual courses were set at fixed prices which were higher than the price of onsite training courses agreed in the initial contract, with those changes constituting new contract conditions that, had they been part of the initial procurement procedure, could have potentially attracted additional bidders without any geographical limitation imposed by the need for in-person training, at a more competitive cost; notes the Court’s conclusion that the scope of the tender had been extended considerably, and that the amendment to the contract was substantial, thereby contravening Article 72(4)(a) and (c) of Directive No 2014/24/EU of the European Parliament and of the Council, resulting in the Court declaring the amendment to the contract and all related payments before VAT of EUR 3850 in 2020 irregular; welcomes the corrective actions taken in that regard by the Authority;
(j) ciallaíonn "CPCanna" Páirtithe Conarthacha, páirtithe comhoibritheacha neamhchonarthacha, eintitis chomhoibritheacha neamhchonarthacha agus eintitis chomhoibritheacha neamhchonarthacha iascaireachta de chuid ICCAT;
(j) "CPCs" means Contracting Parties, cooperating non-contracting Parties, entities and fishing entities of ICCAT;
Ciallaíonn “stát conarthach” stát conarthach mar a mhínítear sin le hAlt 4 d'Acht 1998.
“contracting state” means contracting state as defined by Section 4 of the 1998 Act.
ciallaíonn “stát neamhchonarthach” stát seachas stát conarthach;
“non-contracting state” means a state other than a contracting state;
Ciallaíonn “CPC” Páirtithe Conarthacha sa Choinbhinsiún agus páirtithe comhoibritheacha neamhchonarthacha, eintitis chomhoibritheacha neamhchonarthacha nó eintitis chomhoibritheacha neamhchonarthacha iascaireachta;
‘CPC’ means Contracting Parties to the Convention and cooperating non-contracting parties, entities or fishing entities;
ciallaíonn “stát neamhchonarthach” aon stát, tír nó críoch seachas Stát Conarthach;
"non-contracting state" means any state, country or territory other than a Contracting State;
Duine a bhfuil sainchónaí air i Stát Conarthach, féadfar é a agairt, i Stát Conarthach eile:
A person domiciled in a Contracting State may, in another Contracting State, be sued:
A person domiciled in a Contracting State may, in another Contracting State, be sued:
A person domiciled in a Contracting State may, in another Contracting State, be sued:
A person domiciled in a Contracting State may, in another Contracting State, be sued:
A person domiciled in a Contracting State may, in another Contracting State, be sued:
Le bearta tacaíochta spriocdhírithe le haghaidh feithiclí glana a sholáthar, féadfar cabhrú le húdaráis chonarthacha agus le heintitis chonarthacha.
Targeted support measures for the procurement of clean vehicles can help contracting authorities and contracting entities.
ciallaíonn ‘eintitis chonarthacha’ eintitis chonarthacha amhail mar a shainmhínítear iad in Airteagal 4 de Threoir 2014/25/AE;
“contracting entities” means contracting entities as defined in Article 4 of Directive 2014/25/EU;
ciallaíonn “Páirtí Conarthach” na páirtithe conarthacha sa Choinbhinsiúin;
‘Contracting Party’ means the contracting parties to the Convention;
na catagóirí sonracha d’údaráis chonarthacha nó d’eintitis chonarthacha;
the specific categories of contracting authorities or contracting entities;
ainm agus sonraí teagmhála an údaráis chonarthaigh nó an eintitis chonarthaigh;
the name and contact details of the contracting authority or contracting entity;
i gcás inarb iomchuí, aon fhaisnéis eile a mheasann an t-údarás conarthach nó an t-eintiteas conarthach a bheith úsáideach.
where appropriate, any other information deemed useful by the contracting authority or contracting entity.
ciallaíonn “páirtithe conarthacha agus páirtithe comhoibritheacha neamhchonarthacha” nó “CPCanna” páirtithe conarthacha sa Chomhaontú nó páirtithe comhoibritheacha neamhchonarthacha;
‘contracting parties and cooperating non-contracting parties’ or ‘CPCs’ means contracting parties to the Agreement or cooperating non-contracting parties;
Is teicníc éifeachtúil soláthair iad creat-chomhaontuithe a úsáideann údaráis chonarthacha agus eintitis chonarthacha go forleathan.
Framework agreements are an efficient procurement technique widely used by contracting authorities and contracting entities.
Cuirfidh an t-údarás conarthach nó an t-eintiteas conarthach an Coimisiún ar an eolas faoin diúltú sin.
The contracting authority or contracting entity shall inform the Commission of that rejection.
Tar éis an chinnidh sin, diúltóidh an t-údarás conarthach nó an t-eintiteas conarthach don tairiscint.
Following that decision, the contracting authority or contracting entity shall reject the tender.
Faisnéis ó na húdaráis chonarthacha agus ó na heintitis chonarthacha atá i gceannas ar nósanna imeachta soláthair phoiblí
Information from the contracting authorities and contracting entities in charge of public procurement procedures
ciallaíonn ‘Páirtí Conarthach’ páirtí conarthach sa Chomhaontú seo;
"Contracting Party" means a contracting party to this Agreement;
Ciallaíonn ‘Páirtí Conarthach’ na Páirtithe Conarthacha a liostaítear in Airteagal 1(4);’;
“Contracting Party” means the Contracting Parties listed in Article 1(4);’;
ciallaíonn ‘CPCanna’ Páirtithe Conarthacha sa Choinbhinsiún agus páirtithe comhoibritheacha neamhchonarthacha, eintitis chomhoibritheacha neamhchonarthacha nó eintitis chomhoibritheacha neamhchonarthacha iascaireachta.
‘CPCs’ means Contracting Parties to the Convention and cooperating non-contracting parties, entities or fishing entities.