[Féach: Sócmhainní taiscéalaíochta agus meastóireachta [member]; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2314706
[Féach: Fardail; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2314715
[Féach: Infháltais trádála agus infháltais eile; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2590563
[Féach: Sócmhainní taiscéalaíochta agus meastóireachta [member]; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2590566
[Féach: Fardail; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2590575
[Féach: Infháltais trádála agus infháltais eile; Caillteanas lagaithe; Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2535955
Cuirtear na réimeanna gnó i láthair sna rónna, agus laistigh de gach réim ghnó, faisnéis ar líon na dteagmhas caillteanais (teagmhais chaillteanais nua), méid an chaillteanais chomhláin (teagmhais nua chaillteanais), líon na dteagmhas faoi réir coigeartuithe caillteanais, coigeartuithe caillteanais a bhaineann le tréimhsí tuairiscithe a bhí ann roimhe seo, an t-uaschaillteanas aonair, suim na gcúig chaillteanas is mó agus na haisghabhálacha caillteanais iomlána (aisghabhálacha an chaillteanais dhírigh iomláin mar aon le haisghabhálacha de bhíthin árachais agus sásraí eile aistrithe priacal).
Rows present the business lines, and within each business line, information on the number of loss events (new loss events), the gross loss amount (new loss events), the number of loss events subject to loss adjustments, the loss adjustments relating to previous reporting periods, the maximum single loss, the sum of the five largest losses and the total loss recoveries (direct loss recoveries as well as recoveries from insurance and other risk transfer mechanisms).
#2535970
Le haghaidh gach réime gnó dá dtagraítear in Airteagal 317(4), Tábla 2 de Rialachán (AE) Uimh. 575/2013, lena n-áirítear an réim ghnó bhreise ‘Míreanna corparáide’ dá dtagraítear in Airteagal 322(3), pointe (b), den Rialachán sin, agus i dtaca le gach cineál teagmhais caillteanais, tuairisceoidh an institiúid, i gcomhréir leis na tairseacha inmheánacha, an fhaisnéis seo a leanas: líon na dteagmhas caillteanais (teagmhais chaillteanais nua), méid an chaillteanais chomhláin (teagmhais chaillteanais nua), líon na dteagmhas caillteanais faoi réir coigeartuithe caillteanais, coigeartuithe caillteanais a bhaineann le tréimhsí tuairiscithe a bhí ann roimhe seo, an t-uaschaillteanas aonair, suim na gcúig chaillteanas is mó, aisghabháil an chaillteanais dhírigh iomláin agus an aisghabháil iomlán de bhíthin árachais agus sásraí eile aistrithe priacal.
For each business line referred to in Article 317(4), Table 2 of Regulation (EU) No 575/2013, including the additional business line “Corporate items” as referred to in Article 322(3), point (b), of that Regulation, and for each loss event type, the institution shall report, in accordance with the internal thresholds, the following information: number of loss events (new loss events), gross loss amount (new loss events), the number of loss events subject to loss adjustments, loss adjustments relating to previous reporting periods, maximum single loss, sum of the five largest losses, total direct loss recovery and the total recovery from insurance and other risk transfer mechanisms.
#2314697
[Féach: Cáilmheas; Caillteanas lagaithe; Caillteanas lagaithe a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
#2314698
Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
#2314700
[Féach: Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2314704
Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas, fardail
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories
#2314707
Coigeartuithe le haghaidh caillteanais lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas, iasachtaí agus airleacain
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
#2314709
[Féach: Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]
#2316828
Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
#2316830
[Féach: Dímheas agus speansas amúchta; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2316831
Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) iomlán a aithnítear i mbrabús nó i gcaillteanas
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
#2316832
Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas [abstract]
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
#2322170
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas
Impairment loss (reversal of impairment loss) recognised in profit or loss
#2322171
An méid caillteanais lagaithe nó cealaithe caillteanais lagaithe a aithnítear i mbrabús nó caillteanas.
The amount of impairment loss or reversal of impairment loss recognised in profit or loss.
#2322173
Cealú caillteanais lagaithe (caillteanas lagaithe) a aithnítear i mbrabús nó caillteanas
Reversal of impairment loss (impairment loss) recognised in profit or loss
#2322174
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
#2322176
Glanchaillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
#2322177
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain [abstract]
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
#2322178
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
#2322181
Glanchaillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála
Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
#2535962
I gcolún 0080, le haghaidh gach réime gnó, tuairisceoidh institiúidí an t-iomlán de ‘líon na dteagmhas caillteanais (teagmhais chaillteanais nua)’, an t-iomlán de ‘mhéid an chaillteanais chomhláin (teagmhais chaillteanais nua)’, an t-iomlán de ‘líon na dteagmhas caillteanais faoi réir coigeartuithe caillteanais’, an t-iomlán de ‘coigeartuithe caillteanais a bhaineann le tréimhsí tuairiscithe a bhí ann roimhe seo’, an ‘t-uaschaillteanas aonair’, ‘suim na gcúig chaillteanas is mó’, an t-iomlán de ‘aisghabháil an chaillteanais dhírigh iomláin’ agus an t-iomlán den ‘aisghabháil iomlán de bhíthin árachais agus sásraí eile aistrithe priacal’.
In column 0080, for each business line, institutions shall report the total “number of loss events (new loss events)”, the total of “gross loss amount (new loss events)”, the total “number of loss events subject to loss adjustments”, the total of “loss adjustments relating to previous reporting periods”, the “maximum single loss”, the “sum of the five largest losses”, the total of “total direct loss recovery” and the total of “total recovery from insurance and other risk transfer mechanisms”.
#2536020
I gcás, mar gheall ar choigeartú diúltach caillteanais, go dtiteann an méid caillteanais choigeartaithe is inchurtha i leith teagmhais chaillteanais faoi bhun thairseach inmheánach na hinstitiúide maidir le sonraí a bhailiú, tuairisceoidh an institiúid an méid caillteanais iomlán i dtaca leis an teagmhas caillteanais sin a carnadh go dtí an uair dheireanach a tuairiscíodh an teagmhas caillteanais le haghaidh dáta tagartha i mí na Nollag (i.e. an caillteanas bunaidh móide / lúide gach coigeartú caillteanais a dhéantar i dtréimhsí tuairiscithe tagartha roimhe) le comhartha diúltach i ró 0946 seachas méid an choigeartaithe dhiúltaigh caillteanais é féin.
Where, due to a negative loss adjustment, the adjusted loss amount attributable to a loss event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that loss event accumulated until the last time when the loss event was reported for a December reference date (i.e. the original loss plus / minus all loss adjustments made in previous reporting reference periods) with a negative sign in row 0946 instead of the amount of the negative loss adjustment itself.
#2590557
[Féach: Cáilmheas; Caillteanas lagaithe; Caillteanas lagaithe a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
#2590558
Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
#2590560
[Féach: Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2590564
Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas, fardail
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories
#2590567
Coigeartuithe le haghaidh caillteanais lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas, iasachtaí agus airleacain
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
#2590569
[Féach: Coigeartuithe le haghaidh caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]
#2592685
Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
#2592687
[Féach: Dímheas agus speansas amúchta; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]
#2592688
Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) iomlán a aithnítear i mbrabús nó i gcaillteanas
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
#2592689
Dímheas, amúchadh agus caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas [abstract]
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
#2597953
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas
Impairment loss (reversal of impairment loss) recognised in profit or loss
#2597954
An méid caillteanais lagaithe nó cealaithe caillteanais lagaithe a aithnítear i mbrabús nó caillteanas.
The amount of impairment loss or reversal of impairment loss recognised in profit or loss.
#2597956
Cealú caillteanais lagaithe (caillteanas lagaithe) a aithnítear i mbrabús nó caillteanas
Reversal of impairment loss (impairment loss) recognised in profit or loss
#2597957
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
#2597959
Glanchaillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
#2597960
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain [abstract]
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
#2597961
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
#2597964
Glanchaillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála
Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
#2535993
I gcás, mar gheall ar choigeartú diúltach caillteanais, go dtiteann an méid caillteanais choigeartaithe is inchurtha i leith teagmhas caillteanais faoi bhun thairseach inmheánach na hinstitiúide maidir le sonraí a bhailiú, tuairisceoidh an institiúid an méid caillteanais iomlán le haghaidh an teagmhais caillteanais sin a charnfar go dtí an uair dheireanach a tuairiscíodh an teagmhas le haghaidh dáta tagartha i mí na Nollag (i.e. an caillteanas bunaidh móide / lúide gach coigeartú caillteanais a rinneadh i dtréimhsí thuairiscithe tagartha roimhe) le comhartha diúltach seachas méid an choigeartaithe dhiúltaigh caillteanais é féin.
Where, due to a negative loss adjustment, the adjusted loss amount attributable to a loss event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that loss event accumulated until the last time when the event was reported for a December reference date (i.e. the original loss plus / minus all loss adjustments made in previous reporting reference periods) with a negative sign instead of the amount of the negative loss adjustment itself.
#2314663
[Féach: Caillteanas lagaithe; Dímheas agus speansas amúchta; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Brabús (caillteanas)]
[Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]
#2590523
[Féach: Caillteanas lagaithe; Dímheas agus speansas amúchta; Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó i gcaillteanas; Brabús (caillteanas)]
[Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]
#1348014
“(1) Faoi réir fhorálacha na Caibidle seo, féadfaidh aon éileamh a dhéanfar faoi alt 307 ar fhaoiseamh i leith caillteanas a tabhaíodh in aon trádáil in aon bhliain mheasúnachta (dá ngairtear ‘an bhliain chaillteanais’ dá éis seo) a cheangal go gcinnfear méid an chaillteanais ionann is dá ndéanfaí méid ar cóimhéid leis na liúntais chaipitiúla don bhliain mheasúnachta arb í an bhliain chaillteanais an bhonn-bhliain ina leith a asbhaint le linn brabúis nó gnóchain nó caillteanais na trádála sa bhliain chaillteanais a bheith á ríomh agus féadfar éileamh a dhéanamh amhlaidh d'ainneoin nár tabhaíodh, ar leith ó na liúntais sin, caillteanas sa trádáil sa bhliain chaillteanais.”.
"(1) Subject to the provisions of this Chapter, any claim made under section 307 for relief in respect of a loss sustained in any trade in any year of assessment (hereafter referred to as 'the year of loss') may require the amount of the loss to be determined as if an amount equal to the capital allowances for the year of assessment for which the year of loss is the basis year were to be deducted in computing the profits or gains or losses of the trade in the year of loss and a claim may be so made notwithstanding that, apart from those allowances, a loss had not been sustained in the trade in the year of loss.".