#2316264
Cáin reatha agus iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach
Current and deferred tax relating to items credited (charged) directly to equity
Cáin reatha agus iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach
Current and deferred tax relating to items credited (charged) directly to equity
Cáin reatha agus iarchurtha comhiomlán a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach
Aggregate current and deferred tax relating to items credited (charged) directly to equity
Cáin reatha agus iarchurtha a bhaineann le míreanna a chuirtear chun sochair nó a mhuirearaítear do chothromas go díreach [abstract]
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Cáin iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach
Deferred tax relating to items credited (charged) directly to equity
An méid cánach iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach.
The amount of deferred tax related to items credited (charged) directly to equity.
Cáin reatha agus iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach
Current and deferred tax relating to items credited (charged) directly to equity
Cáin reatha agus iarchurtha comhiomlán a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach
Aggregate current and deferred tax relating to items credited (charged) directly to equity
Cáin reatha agus iarchurtha a bhaineann le míreanna a chuirtear chun sochair nó a mhuirearaítear do chothromas go díreach [abstract]
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Cáin iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach
Deferred tax relating to items credited (charged) directly to equity
An méid cánach iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach.
The amount of deferred tax related to items credited (charged) directly to equity.
comhaontuithe creidmheasa a bhaineann leis an íocaíocht iarchurtha, saor in aisce, le haghaidh fiach atá ann cheana;
credit agreements which relate to the deferred payment, free of charge, of an existing debt;
Déantar an cháin iarchurtha a eascraíonn as sin a mhuirearú ar bhrabús nó caillteanas, nó cuirtear chun sochair do bhrabús nó caillteanas í (féach mír 58).
The resulting deferred tax is charged or credited to profit or loss (see paragraph 58).
D’fhéadfadh sé nach bhféadfadh gnóthais iarnróid muirir a íoc i leith úsáid an bhonneagar iarnróid le linn ráig COVID-19, agus, chuige sin, ba cheart a chur ar a gcumas do bhainisteoirí bonneagair muirir den chineál sin a laghdú, a tharscaoileadh nó a iarchur.
It might not be possible for railway undertakings to pay charges for accessing rail infrastructure due to the COVID-19 outbreak, and, for that reason, infrastructure managers should be authorised to reduce, waive or defer such charges.
[Féach: Cáin iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach; Tuilleamh coimeádta; Ionstraimí airgeadais, aicme [member]]
[Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]
[Féach: Cáin iarchurtha a bhaineann le míreanna a chuirtear chun sochair (a mhuirearaítear) do chothromas go díreach; Tuilleamh coimeádta; Ionstraimí airgeadais, aicme [member]]
[Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]
I gcomhréir le mír 61A, muirearaítear an cháin iarchurtha go díreach ar mhéid glanluacha na comhpháirte cothromais.
In accordance with paragraph 61A, the deferred tax is charged directly to the carrying amount of the equity component.
an cháin reatha agus iarchurtha chomhiomlán a bhaineann le míreanna a mhuirearaítear nó a chuirtear chun sochair do chothromas go díreach (féach mír 62A);
the aggregate current and deferred tax relating to items that are charged or credited directly to equity (see paragraph 62A);
22 Féadfaidh eintiteas sócmhainní a fháil faoi chomhshocrú a cheadaíonn dó íocaíocht a chur siar gan muirear úis sainráite a thabhú.
22 An entity may acquire assets under an arrangement that permits it to defer payment without incurring an explicit interest charge.
(ii) ní háirmheofar mar chuid den tsuim a bheidh le cur síos pé cuid (más aon chuid é) de chaiteachas na bliana do híocadh as suimeanna do cuireadh i leataoibh roimhe sin chun na gcrícheanna roimhráite no do rugadh chun cuntais fhiunraoi d'fhonn ná cuirfí í i gcoinnibh ioncuim go dtí blianta ina dhiaidh sin;
(ii) from the amount to be charged there shall be excluded such part (if any) of the expenditure of the year as is defrayed out of amounts previously set aside for the purposes aforesaid, or is carried to a suspense account for the purpose of deferring to succeeding years the charging thereof against revenue;
Maidir le híocaíochtaí iarchurtha áirithe, i gcás ina dtugann soláthróir earraí nó soláthraí seirbhísí am don tomhaltóir íoc as earra nó as seirbhís saor ó ús agus gan aon mhuirir eile seachas muirir theoranta ar íocaíochtaí déanacha i gcomhréir leis an dlí náisiúnta, ba cheart iad a eisiamh ó raon feidhme na Treorach seo, ar choinníoll nach bhfuil aon tríú páirtí ann, mar shampla i scéimeanna ‘ceannaigh anois, íoc níos déanaí’, a thairgeann creidmheas as an earra nó as an tseirbhís agus go bhfuil an íocaíocht le forghníomhú go hiomlán laistigh de thréimhse theoranta ama 50 lá ó sheachadadh an earra nó ó sholáthar na seirbhíse sin.
Certain deferred payments, where a supplier of goods or a provider of services gives the consumer time to pay for a good or service free of interest and without any other charges except for limited charges for late payments in accordance with national law, should be excluded from the scope of this Directive, provided that there is no third party, such as in ‘buy now, pay later’ schemes, offering credit for the good or service and that the payment is to be entirely executed in a limited time-frame of 50 days from the delivery of the good or provision of the service.
Ba cheart do na Ballstáit a bheith in ann comhaontuithe creidmheasa áirithe i bhfoirm cártaí dochair iarchurtha a dhíolmhú ón Treoir seo, toisc gur féidir leis na comhaontuithe creidmheasa sin cabhrú le teaghlaigh a mbuiséad a choigeartú níos fearr d’ioncam míosúil, nuair is gá an creidmheas a aisíoc laistigh de 40 lá agus é saor ó ús agus gan aon mhuirir eile agus gan ach muirir theoranta a bhaineann le soláthar na seirbhíse íocaíochta, agus nuair a sholáthraíonn institiúid creidmheasa nó institiúid íocaíochta é.
Member States should be able to exempt from this Directive certain credit agreements in the form of deferred debit cards, as such credit agreements can help households to better adjust their budget to a monthly income, when the credit needs to be repaid within 40 days, is free of interest and without any other charges and with only limited charges linked to the provision of the payment service, and is provided by a credit institution or a payment institution.
Ba cheart do na Ballstáit a bheith in ann soláthróirí earraí nó soláthraithe seirbhísí a cháilíonn mar mhicrifhiontair agus mar fhiontair bheaga agus mheánmhéide mar a shainmhínítear i Moladh 2003/361/CE ón gCoimisiún agus a ghníomhaíonn mar idirghabhálaithe creidmheasa i gcáil choimhdeach nó a dheonaíonn creidmheas i bhfoirm íocaíocht iarchurtha chun earraí agus seirbhísí a thairgeann siad a cheannach, gan aon tríú páirtí a bheith ag tairiscint creidmheasa, a dhíolmhú ó na ceanglais maidir le ligean isteach agus clárú na soláthraithe sin, má sholáthraítear an creidmheas saor ó ús agus ó mhuirir, seachas muirir theoranta i gcás íocaíochtaí déanacha i gcomhréir leis an dlí náisiúnta.
Member States should be able to exempt from the requirements of admission and registration suppliers of goods or providers of services who qualify as micro, small and medium-sized enterprises as defined in Commission Recommendation 2003/361/ECand who act as credit intermediaries in an ancillary capacity or who grant credit in the form of deferred payment for the purchase of goods and services offered by them, without any third party offering credit, if the credit is provided free of interest and charges, except for limited charges for late payments in accordance with national law.
I bhfianaise dhéine na n-iarmhairtí a bhaineann le ráig COVID-19, is iomchuí a cheadú do chomhlacht bainistíochta calafoirt nó don údarás inniúil a chinneadh, íocaíocht na muirear ar bhonneagar calafoirt atá dlite i rith na tréimhse ón 1 Márta 2020 go dtí an 31 Deireadh Fómhair 2020 a tharscaoileadh, a chur ar fionraí, a laghdú nó a iarchur. Mar sin féin, níor cheart, leis an Rialachán seo, cur isteach ar eagrú calafort na mBallstát.
In view of the severity of the consequences of the COVID-19 outbreak, it is appropriate to allow the managing body of a port or the competent authority to decide to waive, to suspend, to reduce or to defer the payment of port infrastructure charges due for the period from 1 March 2020 to 31 October 2020.
D’ainneoin Airteagal 13(1), (3) agus (4), féadfaidh comhlacht bainistíochta an chalafoirt nó an t-údarás inniúil a chinneadh íocaíocht na muirear ar bhonneagar calafoirt atá dlite don tréimhse ón 1 Márta 2020 go dtí an 31 Deireadh Fómhair 2020 a tharscaoileadh, a chur ar fionraí, a laghdú nó a iarchur.
Notwithstanding Article 13(1), (3) and (4), the managing body of the port or the competent authority may decide to waive, to suspend, to reduce or to defer the payment of port infrastructure charges due for the period from 1 March 2020 to 31 October 2020.
D’ainneoin Airteagail 27 agus 31(3) de Threoir 2012/34/AE, agus faoi réir na rialacha maidir leis an Státchabhair a chomhlíonadh, féadfaidh na Ballstáit a údarú do na bainisteoirí bonneagair íocaíocht na muirear i leith an phacáiste íosrochtana, agus i leith rochtain ar bhonneagar lena nasctar saoráidí seirbhíse, a laghdú, a tharscaoileadh no a iarchur, i gcás inarb iomchuí de réir na ndeighleog margaidh a shainaithnítear ina ráitis ghréasáin ar bhealach trédhearcach, oibiachtúil agus neamh-idirdhealaitheach, i gcás ina bhfuil íocaíocht den sórt sin tagtha chun bheith dlite, nó ina dtiocfaidh sí chun bheith dlite, le linn na tréimhse tagartha.
Notwithstanding Article 27 and Article 31(3) of Directive 2012/34/EU, and subject to compliance with State aid rules, Member States may authorise infrastructure managers to reduce, waive or defer the payment of charges for the minimum access package, and for access to infrastructure connecting service facilities, where appropriate according to the market segments identified in their network statements, in a transparent, objective and non-discriminatory way, where such payment has or will become due during the reference period.
Rinneadh coigeartuithe ar an ngnáthluach agus ar an bpraghas onnmhairiúcháin i gcás costais iompair, árachais, pacála, láimhseála, lódála agus choimhdeacha, costas creidmheasa, muirir bhainc agus costais comhshó nuair is infheidhme agus lascainí, lena n-áirítear lascainí iarchurtha, i gcás ina ndearna siad difear d’inchomparáideacht praghsanna.
Adjustments to the normal value and the export price were made for transport, insurance, packing, handling, loading and ancillary costs, credit cost, bank charges and conversion costs when applicable and discounts, including deferred discounts, where they affected price comparability.
Rinneadh coigeartuithe ar an ngnáthluach agus ar an bpraghas onnmhairiúcháin i gcás costais iompair, árachais, láimhseála, lódála agus choimhdeacha, costas creidmheasa, muirir bhainc agus costais chomhshó nuair is infheidhme agus lascainí, lena n-áirítear lascainí iarchurtha, i gcás ina ndearna siad difear d’inchomparáideacht praghsanna.
Adjustments to the normal value and the export price were made for transport, insurance, handling, loading and ancillary costs, credit cost, bank charges and conversion costs when applicable and discounts, including deferred discounts, where they affected price comparability.
Chun gníomhú in aghaidh éifeachtaí eacnamaíocha diúltacha phaindéim COVID-19 agus chun tacaíocht a thabhairt do ghnóthais iarnróid, le Rialachán (AE) 2020/1429 cuirtear ar chumas na mBallstát a údarú do na bainisteoirí bonneagair na muirir i leith rochtain ar bhonneagar iarnróid a laghdú, a tharscaoileadh nó a iarchur.
In order to counteract the negative economic effects of the COVID-19 pandemic and support railway undertakings, Regulation (EU) 2020/1429 enables Member States to authorise infrastructure managers to reduce, waive or defer charges for accessing rail infrastructure.
Chun gníomhú in aghaidh éifeachtaí eacnamaíocha diúltacha phaindéim COVID-19 agus chun tacaíocht a thabhairt do ghnóthais iarnróid, le Rialachán (AE) 2020/1429 ó Pharlaimint na hEorpa agus ón gComhairle, cuireadh ar chumas na mBallstát a údarú do na bainisteoirí bonneagair na muirir i leith rochtain ar bhonneagar iarnróid a laghdú, a tharscaoileadh nó a iarchur.
In order to counteract the negative economic effects of the COVID-19 pandemic and to support railway undertakings, Regulation (EU) 2020/1429 of the European Parliament and of the Council enabled Member States to authorise infrastructure managers to reduce, waive or defer charges for accessing rail infrastructure.
Chun gníomhú in aghaidh éifeachtaí eacnamaíocha diúltacha phaindéim COVID-19 agus chun tacaíocht a thabhairt do ghnóthais iarnróid, le Rialachán (AE) 2020/1429, cuirtear ar a gcumas do na Ballstáit a údarú do na bainisteoirí bonneagair na muirir i leith rochtain ar bhonneagar iarnróid a laghdú, a tharscaoileadh nó a iarchur.
In order to counteract the negative economic effects of the COVID-19 pandemic and support railway undertakings, Regulation (EU) 2020/1429 enables Member States to authorise infrastructure managers to reduce, waive or defer charges for accessing rail infrastructure.
creidiúnaithe i gcáil choimhdeach, a dheonaíonn creidmheas i bhfoirm íocaíocht iarchurtha chun earraí agus seirbhísí a thairgeann siad a cheannach, má sholáthraítear an creidmheas saor ó ús agus mura bhfuil ach muirir theoranta iníoctha ag an tomhaltóir as íocaíochtaí déanacha arna bhforchur i gcomhréir leis an dlí náisiúnta.
creditors in an ancillary capacity, granting credit in the form of deferred payment to purchase goods and services offered by them, if the credit is provided free of interest and with only limited charges payable by the consumer for late payments imposed in accordance with national law.
"(3A) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur chun íocaíocht ar an dleacht máil a fháil a fhorchuirtear le fomhír (2) den mhír seo, a cheadú íocaíocht ar an dleacht sin a chur siar chuig lá nach déanaí ná an 15ú lá den mhí tar éis na míosa sin ina muirearófar an dleacht sin".
"(3A) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose for securing payment of the duty of excise imposed by subparagraph (2) of this paragraph on made wine imported into the State, permit payment of the said duty to be deferred to a day not later than the 15th day of the month following that in which the said duty is charged".
"(2A) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur chun íocaíocht ar an dleacht máil a fháil a fhorchuirtear le fomhír (1) den mhír seo ar bheoir a allmhairítear isteach sa Stát, a cheadú íocaíocht ar an dleacht sin a chur siar chuig lá nach déanaí ná an 15ú lá den mhí tar éis na míosa sin ina muirearófar an dleacht sin".
"(2A) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose for securing payment of the duty of excise imposed by subparagraph (1) of this paragraph on beer imported into the State, permit payment of the said duty to be deferred to a day not later than the 15th day of the month following that in which the said duty is charged".
“(5) Féadfaidh na Coimisinéirí, faoi réir cibé coinníollacha chun cáin ola mianra a áirithiú a fhorordóidh siad nó a fhorchuirfidh siad thairis sin, a cheadú íocaíocht an mhuirir charbóin a chur siar go dtí lá nach déanaí ná an 15ú lá den mhí i ndiaidh na míosa ina mbeidh an cháin ola mianra iníoctha.”,
“(5) The Commissioners may, subject to such conditions for securing mineral oil tax as they may prescribe or otherwise impose, permit payment of the carbon charge to be deferred to a day not later than the 15th day of the month succeeding the month in which the mineral oil tax is payable.”,
(4) Má cúisítear dílseánach cláruithe seamlais chláruithe i gcionta fén alt so beidh sé ina chosaint mhaith ar an gcúiseamh san don dílseánach chláruithe sin a chruthú go raibh an t-ainmhí gurb é a mharbhadh adeirtear gurb é an cionta san é i bpéin de dheascaibh díobhála no galair agus gur marbhuíodh é d'fhonn an fhulaing nea-ghátaraigh do sheachaint do bheadh ar an ainmhí sin tré n-a mharbhadh do chur siar go dtí tar éis forálacha an ailt seo do chólíonadh.
(4) Where a registered proprietor of registered slaughtering premises is charged with an offence under this section, it shall be a good defence to such charge for such registered proprietor to prove that the animal the slaughter of which is alleged to constitute such offence was suffering pain caused by injury or disease and was slaughtered in order to avoid the unnecessary suffering to which such animal would have been subjected by deferring the slaughter thereof until after compliance with the provisions of this section.
(5) Má cúisítear duine i gcionta fé aon fho-alt den alt so beidh sé ina chosaint mhaith ar an gcúiseamh san don duine sin a chruthú go raibh an t-ainmhí gur ina thaobh adeirtear do rinneadh an cionta i bpéin de dheascaibh díobhála no galair agus gur marbhuíodh é d'fhonn an fhulaing nea-ghátaraigh do sheachaint do bheadh ar an ainmhí sin tré n-a mharbhadh do chur siar go dtí tráth ná beadh an marbhadh san ina shárú ar an alt so.
(5) Where a person is charged with an offence under any sub-section of this section, it shall be a good defence to such charge for such person to prove that the animal in respect of which the offence is alleged to have been committed was suffering pain caused by injury or disease and was slaughtered in order to avoid the unnecessary suffering to which such animal would have been subjected by deferring its slaughter until a time at which such slaughter would not be a contravention of this section.
(4) Maidir le tobac neamhmhonaraithe a sheachadfar as banna-stóras do mhonaróir ceadúnaithe tobac an lú lá de Bhealtaine, 1959, nó dá éis sin, féadfaidh na Coimisinéirí Ioncaim faoi réir an monaróir do chomhlíonadh cibé coinníollacha is cuí leo a fhorchur chun a áirithiú go n-íocfar an dleacht, a cheadú don mhonaróir íoc na dleachta a muirearaíodh ar an tobac a chur siar go dtí lá nach déanaí ná—
(4) As respects unmanufactured tobacco delivered from a bonded warehouse to a licensed manufacturer of tobacco on or after the 1st day of May, 1959, the Revenue Commissioners may, subject to compliance by the manufacturer with such conditions for securing payment of the duty as they may think fit to impose, permit the manufacturer to defer Payment of the duty charged on the tobacco to a day not later than—
—An chumhacht faoi alt 16 den Inland Revenue Act, 1880, agus faoin Finance Act, 1918, chun an t-am le haghaidh dleacht beorach a íoc a chur siar féadfar, i gcás beoir lágair a choinnítear trí mhí ar a laghad san áitreabh ina ndéantar í, an chumhacht sin a fheidhmiú chun a cheadú íoc na dleachta ar an mbeoir a chur siar go dáta nach déanaí ná an 25ú lá den cheathrú mí tar éis na míosa a muirearaíodh an dleacht.
—The power under section 16 of the Inland Revenue Act, 1880, and the Finance Act, 1918, to defer the time for payment of beer duty may, in the case of lager beer which is kept for a period of at least three months in the premises in which it is brewed, be exercised so as to permit payment of duty on the beer to be deferred to a date not later than the 25th day of the fourth month after the month in which the duty was charged.
(b) I gcás ina ndéanfar biotáille lena mbaineann an fo-alt seo a sheachadadh as bannastóras an 1ú lá de Dheireadh Fómhair, 1970, nó dá éis, féadfaidh na Coimisinéirí Ioncaim, faoi réir comhlíonadh cibé coinníollacha is cuí leo a fhorchur d'áirithiú go n-íocfar an dleacht, a cheadú íoc na dleachta máil a mhuirearófar ar an mbiotáille a chur siar go dtí lá nach déanaí ná—
( b ) Where spirits to which this subsection applies are delivered from a bonded warehouse on or after the 1st day of October, 1970, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the excise duty charged on the spirits to be deferred to a day not later than—
(3) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur lena áirithiú go n-íocfar an dleacht, a cheadú íoc na dleachta a fhorchuirtear leis an alt seo a chur siar go dtí lá nach déanaí ná an cúigiú lá déag den mhí i ndiaidh na míosa ina muirearaítear an dleacht sin.
(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by this section to be deferred to a day not later than the fifteenth day of the month following that in which the said duty is charged.
“(3) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a bheith comhlíonta is cuí leo a fhorchur chun a áirithiú go n-íocfar an dleacht máil a fhorchuirtear le fomhír (2) den mhír seo ar leann úll agus leann piorraí a allmhairítear isteach sa Stát, a cheadú go ndéanfar íoc na dleachta sin a chur siar go dtí lá nach déanaí ná an lá deiridh den chéad mhí eile i ndiaidh na míosa ina muirearaítear an dleacht sin.”.
"(3) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose for securing payment of the duty of excise imposed by subparagraph (2) of this paragraph on cider and perry imported into the State, permit payment of the said duty to be deferred to a day not later than the last day of the month following that in which the said duty is charged.".
Go ndeonófar suim nach mó ná €37,910,000 chun íoctha an mhuirir a thiocfaidh chun bheith iníoctha i rith na bliana dar críoch an 31ú lá de Nollaig, 2016, le haghaidh thuarastail agus chostais na hOifige Náisiúnta um Sheirbhísí Comhroinnte agus go ndeonófar suim nach mó ná €1,248,000 trí leithreasaí nár caitheadh agus a bhféadfar a dtabhairt suas a iarchur faoi Alt 91 den Acht Airgeadais, 2004, a chur chun feidhme le haghaidh seirbhísí soláthair caipitiúla.
THAT A SUM NOT EXCEEDING €37,910,000 BE GRANTED TO DEFRAY THE CHARGE WHICH WILL COME IN COURSE OF PAYMENT DURING THE YEAR ENDING ON THE 31ST DAY OF DECEMBER, 2016, FOR THE SALARIES AND EXPENSES OF NATIONAL SHARED SERVICES OFFICE AND THAT A SUM NOT EXCEEDING €1,248,000 BE GRANTED BY WAY OF THE APPLICATION FOR CAPITAL SUPPLY SERVICES OF UNSPENT APPROPRIATIONS, THE SURRENDER OF WHICH MAY BE DEFERRED UNDER SECTION 91 OF THE FINANCE ACT 2004.
Chun am leordhóthanach a thabhairt don chomhlacht atá i gceannas ar na cúraimí rialaithe, agus na srianta breise a tháinig i gceist de bharr phaindéim COVID-19 á gcur san áireamh chomh maith, lena phlean rialaithe a chur ar bun agus a chur chun feidhme, plean ar trína bhíthin a fhéadfar na hoibreoirí uile sa limistéar geografach, atá toilteanach cloí le rialacha na scéime, a chumhdach leis an gcóras fíorúcháin is infheidhme, ba cheart cur i bhfeidhm an Rialacháin seo a chur siar go dtí 1 Deireadh Fómhair 2021.
In order to allow adequate time, taking into account also the additional constraints imposed by the pandemic of COVID-19, for the body in charge of the control tasks to put in place and implement its control plan allowing all operators in the geographical area willing to adhere to the rules of the scheme to be covered by the applicable verification system, the application of this Regulation should be deferred to 1 October 2021.
An cháin reatha agus iarchurtha comhiomlán a bhaineann le míreanna a mhuirearaítear nó a chuirtear chun sochair do chothromas go díreach, mar shampla: (a) coigeartú ar chomhordú tosaigh tuillimh coimeádta a eascraíonn as athrú ar an mbeartas cuntasaíochta a chuirtear i bhfeidhm go cúlghabhálach nó as earráid a cheartú; agus (b) méideanna a eascraíonn as aitheantas tosaigh ar an gcomhpháirt chothromais d’ionstraim airgeadais cumaisc.
The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument.
An méadú (laghdú) ar speansas cánach iarchurtha (ioncam) de bharr rialú rátaí Is éard is rialáil ráta ann creat lena mbunaítear na praghsanna is féidir a ghearradh ar chustaiméirí ar earraí nó seirbhísí, agus tá an creat sin faoi réir maoirseacht agus/nó formheas ó rialtóir rátaí.
The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.
An cháin reatha agus iarchurtha comhiomlán a bhaineann le míreanna a mhuirearaítear nó a chuirtear chun sochair do chothromas go díreach, mar shampla: (a) coigeartú ar chomhordú tosaigh tuillimh coimeádta a eascraíonn as athrú ar an mbeartas cuntasaíochta a chuirtear i bhfeidhm go cúlghabhálach nó as earráid a cheartú; agus (b) méideanna a eascraíonn as aitheantas tosaigh ar an gcomhpháirt chothromais d’ionstraim airgeadais cumaisc.
The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument.
An méadú (laghdú) ar speansas cánach iarchurtha (ioncam) de bharr rialú rátaí Is éard is rialáil ráta ann creat lena mbunaítear na praghsanna is féidir a ghearradh ar chustaiméirí ar earraí nó seirbhísí, agus tá an creat sin faoi réir maoirseacht agus/nó formheas ó rialtóir rátaí.
The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.
Tagraíonn gach sraith le haghaidh C0010 do mhéid an mhuirir caipitil le haghaidh gach comhpháirte gan beann ar an modh ríomha (foirmle chaighdeánach nó samhail inmheánach pháirteach), tar éis na gcoigeartuithe le haghaidh acmhainn ionsúcháin caillteanais ag foráil theicniúil agus/nó cánacha iarchurtha i gcás ina mbeidh siad leabaithe i ríomh na comhpháirte.
All rows for C0010 refer to the amount of the capital charge for each component regardless of the method of calculation (either standard formula or partial internal model), after the adjustments for loss-absorbing capacity of technical provision and/or deferred taxes when they are embedded in the component calculation.
I gcás gnóthais a úsáideann samhail inmheánach pháirteach, tagraíonn gach sraith le haghaidh C0010 do mhéid an mhuirir chaipitil le haghaidh gach comhpháirt gan beann ar an modh ríomha (foirmle chaighdeánach nó samhail inmheánach pháirteach), tar éis na gcoigeartuithe le haghaidh acmhainn ionsúcháin caillteanais ag foráil theicniúil agus/nó cánacha iarchurtha i gcás ina mbeidh siad leabaithe i ríomh na comhpháirte.
For undertakings using a partial internal model all rows for C0010 refer to the amount of the capital charge for each component regardless of the method of calculation (either standard formula or partial internal model), after the adjustments for loss-absorbing capacity of technical provision and/or deferred taxes when they are embedded in the component calculation.
I gcás grúpaí a úsáideann samhail inmheánach pháirteach, tagraíonn gach sraith le haghaidh C0010 do mhéid an mhuirir chaipitil le haghaidh gach comhpháirt gan beann ar an modh ríomha (foirmle chaighdeánach nó samhail inmheánach pháirteach), tar éis na gcoigeartuithe le haghaidh acmhainn ionsúcháin caillteanais ag foráil theicniúil agus/nó cánacha iarchurtha i gcás ina mbeidh siad leabaithe i ríomh na comhpháirte.
For groups using a partial internal model all rows for C0010 refer to the amount of the capital charge for each component regardless of the method of calculation (either standard formula or partial internal model), after the adjustments for loss-absorbing capacity of technical provision and/or deferred taxes when they are embedded in the component calculation.