#176366
(a) go ndéanfar doiciméad aistarraingthe préimhe inath-raithe a thabhairt ar aird agus a thabhairt suas d'oifigeach údaraithe, agus
(a) a variable premium clawback document is produced and surrendered to an authorised officer, and
(a) go ndéanfar doiciméad aistarraingthe préimhe inath-raithe a thabhairt ar aird agus a thabhairt suas d'oifigeach údaraithe, agus
(a) a variable premium clawback document is produced and surrendered to an authorised officer, and
Ró-íocaíochtaí a aisghlámadh.
Clawback of overpayments.
Chun críocha mhír 1, dianfhoráil aisghlámtha a bheidh in aon cheann de na forálacha seo a leanas:
For the purpose of paragraph 1, any of the following shall constitute severe clawback provisions:
Ioncam údaraithe = glanchostais oibriúcháin + costais caipitil rialála + cuntas aisghlámtha
Authorised revenue = net operating expenses + regulatory capital costs + clawback account
Cuntas aisghlámtha
Clawback account
Dá bhrí sin, ba “aisghlámadh 100 %” a bhí sa taraif agus ní dhearnadh aon mhíreanna costais ná ioncaim a dhreasú.
The tariff was therefore ‘100 % clawback’ and no cost or revenue items were incentivised.
Cuimsítear sásra aisghlámtha leis an gcúiteamh freisin.
The compensation also comprises a clawback mechanism.
Faoi réir aisghlámadh dian
Subject to severe clawback
Díolúine d’fhorálacha aisghlámtha i ndlíthe náisiúnta dócmhainneachta
Exemption for clawback provisions in national insolvency laws
Faoi réir aisghlámadh dian
Subject to severe clawback
Díolúine d’fhorálacha aisghlámtha i ndlíthe náisiúnta dócmhainneachta
Exemption for clawback provisions in national insolvency laws
Aisghlámadh a bhailiú:
Collection of clawback:
i gcás bailiú 35 % ar a laghad d’aisghlámadh soláthraithe le haghaidh 2022, ní mór é a thabhairt i gcrích faoi mhí Dheireadh Fómhair.
collection of at least 35% of the providers clawback for 2022 by October.
I gcás earraí cógaisíochta, ní mór ríomh aisghlámadh 2021 a thabhairt i gcrích faoi mhí an Mheithimh;
For pharmaceuticals, completion of the calculation of the 2021 clawback by June;
i gcás bailiú 35 % ar a laghad d’aisghlámadh an dara seimeastar de 2021 agus 50 % ar a laghad den aisghlámadh foriomlán le haghaidh 2021, ní mór é a thabhairt i gcrích faoi mhí Dheireadh Fómhair.
collection of at least 35% of the clawback of the second semester of 2021 and at least 50% of the overall clawback for 2021 by October.
5.2.4.4.5 Sásra aisghlámtha
5.2.4.4.5 Clawback
[103] D’fhéadfadh sé go mbeadh gá le sásra aisghlámtha i gcásanna eile, amhail samhlacha áirithe úinéireachta poiblí.
[103] A clawback mechanism may be necessary in other cases, such as certain public ownership models.
Chun críocha mhír 1, ní dianfhorálacha aisghlámtha a bheidh sna forálacha aisghlámtha i ndlíthe náisiúnta dócmhainneachta lena gceadaítear don leachtaitheoir nó don chúirt díol na neamhchosaintí foluiteacha a neamhbhailíochtú i gcás aistrithe calaoiseacha, dochar éagothrom do chreidiúnaithe nó aistrithe atá beartaithe chun fabhar míchuí a thabhairt do chreidiúnaithe áirithe.
For the purpose of paragraph 1, clawback provisions in national insolvency laws that allow the liquidator or a court to invalidate the sale of underlying exposures in the case of fraudulent transfers, unfair prejudice to creditors or transfers intended to improperly favour particular creditors over others shall not constitute severe clawback provisions.
(ii) go mbeidh doiciméad aistarraingthe préimhe inathraithe a bhaineann leis na caoirigh i seilbh nó faoi urláimh an duine a thug na caoirigh, nó a chuir faoi deara na caoirigh a thabhairt, i gcomhair an mharaithe,
(ii) the person who brought, or caused to be brought, the sheep for such slaughter has in his possession or under his control a variable premium clawback document relating to the sheep,
Ní bheidh aistriú an teidil chuig an SSPE faoi réir dianfhorálacha aisghlámtha i gcás dhócmhainneacht an díoltóra.
The transfer of the title to the SSPE shall not be subject to severe clawback provisions in the event of the seller’s insolvency.
Faisnéis faoi chritéir na hinstitiúide le haghaidh coigeartuithe ex-post (malus le linn iarchur nó aisghlámadh tar éis dílseacháin, má cheadaítear sin faoin dlí náisiúnta).
Information of the institution’ criteria for ex post adjustments (malus during deferral and clawback after vesting, if permitted by national law).
faisnéis ar chritéir na hinstitiúide maidir le coigeartuithe ex post (malus le linn iarchurtha agus aisghlámadh tar éis an dílsithe, má cheadaítear sin faoin dlí náisiúnta).
information of the institution’ criteria for ex post adjustments (malus during deferral and clawback after vesting, if permitted by national law).
Tugadh isteach an cuntas aisghlámtha chun an difríocht idir an caiteachas réamh-mheasta nó ioncam réamh-mheasta agus an caiteachas nó ioncam iarbhír arna thaifeadadh le haghaidh roinnt míreanna réamhshainithe a chur san áireamh.
The clawback account was introduced to take into account the difference between the projected expenditure or revenue and the expenditure or revenue actually recorded for a number of predefined items.
Maidir leis an taraif ATS 2, sainmhíníonn CRE raon feidhme an chuntais aisghlámtha i gcomhréir leis an gcreat ginearálta do na taraifí go léir le haghaidh líonraí leictreachais agus bonneagar gáis nádúrtha.
For the ATS 2 tariff, the CRE defines the scope of the clawback account in line with the general framework for all tariffs for electricity networks and natural gas infrastructure.
Dá bhrí sin, níl ach roinnt míreanna réamhshainithe áirithe faoi réir cumhdach ex post i ndáil leis na difríochtaí idir méideanna réamh-mheasta agus méideanna iarbhír tríd an gcuntas aisghlámtha.
Only certain predefined items are thus subject to ex-post coverage of the differences between forecast and actual amounts via the clawback account.
Is féidir é sin a dhéanamh trí chead sealadach a thabhairt do na Ballstáit praghas ceangail nó sásra aisghlámtha a shocrú lena dteorannófar tuairiscéain iomarcacha do ghineadóirí.
This can be done by temporarily allowing Member States to set a strike price or a clawback mechanism limiting excessive returns of generators.
Míniú achomair maidir le cé acu atá nó nach bhfuil aon cheann de na dianfhorálacha aisghlámtha dá dtagraítear in Airteagal 20(2), pointe (a) nó (b) de Rialachán (AE) 2017/2402 ar fáil laistigh den urrúsúchán.
A concise explanation on whether any of the severe clawback provisions referred to in Article 20(2), points (a) or (b), of Regulation (EU) 2017/2402 are found in the securitisation.
Dearbhú maidir le cé acu atá nó nach bhfuil feidhm ag na forálacha aisghlámtha dá dtagraítear in Airteagal 20(3) de Rialachán (AE) 2017/2402.
A confirmation of whether the clawback provisions referred to in Article 20(3) of Regulation (EU) 2017/2402 apply.
Míniú achomair maidir le cé acu atá nó nach bhfuil aon cheann de na dianfhorálacha aisghlámtha dá dtagraítear in Airteagal 24(2), pointe (a) nó (b) de Rialachán (AE) 2017/2402 ar fáil laistigh den urrúsúchán.
A concise explanation on whether any of the severe clawback provisions referred to in Article 24(2), points (a) or (b), of Regulation (EU) 2017/2402 are found in the securitisation.
Dearbhú maidir le cé acu atá nó nach bhfuil feidhm ag na forálacha aisghlámtha dá dtagraítear in Airteagal 24(3) de Rialachán (AE) 2017/2402.
A confirmation of whether the clawback provisions referred to in Article 24(3) of Regulation (EU) 2017/2402 apply.
Ní mór do na Ballstáit sásra aisghlámtha a chur chun feidhme ar feadh shaolré iomlán an bhonneagair dá dtugtar cabhair má bhíonn méid na cabhrach níos mó ná EUR 10 milliún.
Member States must implement a clawback mechanism for the lifespan of the aided infrastructure if the aid amount of the project is above EUR 10 million.
Ní mór brabúis ó idirbhearta eile a bhaineann leis an líonra Státchistithe a chur san áireamh freisin i sásraí aisghlámtha.
Clawback mechanisms must also take into account profits made from other transactions concerning the State-funded network.
ciallaíonn "doiciméad aistarraingthe préimhe inathraithe" doiciméad a aithníonn an t-údarás iomchuí sa Ríocht Aon-taithe mar chruthúnas doiciméadach gur comhlíonadh forálacha Airteagal 4 den Rialachán ón gCoimisiún maidir le caoirigh.
“variable premium clawback document” means a document recognised by the appropriate authority in the United Kingdom as documentary proof that the provisions of Article 4 of the Commission Regulation have been complied with as regards sheep.
(b) I gcás go n-allmhaireofar caoirigh agus go mbeidh doiciméad aistarraingtha préimhe inathraithe a bhaineann leis na caoirigh i seilbh nó faoi urláimh an duine a bhfuil na caoirigh de thuras na huaire faoina urlámhas, déanfaidh sé, ar iarratas chuige sin a fháil ó oifigeach údaraithe, an doiciméad a thabhairt ar aird agus a thabhairt suas don oifigeach.
(b) Where sheep are imported and the owner or person who is for the time being in control of the sheep has in his possession or under his control a variable premium clawback document relating to the sheep, he shall, on a request being made in that behalf by an authorised officer, produce and surrender the document to the officer.
agus, go ndéanfar, de dhroim na fála, le forálacha na nAchtanna um Cháin Ghnóchan Caipitiúil, na nAchtanna Cánach Corparáide nó an Achta Comhdhlúite Dleachtanna Stampa 1999, arna leasú nó arna leathnú, muirear cánach nó dleacht a fhorchur ar an gcuideachta de bhua faoiseamh a aisghlámadh, déanfaidh an duine óna bhfaighfear na scaireanna an muirear agus an méid cánach nó dleachta a bheidh dlite a chur in iúl do GNBS, don chuideachta fála nó don ghrúpeintiteas de chuid GNBS.
and, as a consequence of the acquisition, the provisions of the Capital Gains Tax Acts, the Corporation Tax Acts or the Stamp Duties Consolidation Act 1999 as amended or extended impose a charge to tax or duty on the company by virtue of a clawback of a relief, the person from whom the shares are acquired shall inform NAMA, the acquiring company or the NAMA group entity of the charge and the amount of tax or duty due.
Níor cheart aistriú nó sannadh na neamhchosaintí foluiteacha chuig an SSPE a bheith faoi réir forálacha aisghlámtha i gcás ina bhfuil an díoltóir dócmhainneach, gan dochar d’fhorálacha na ndlíthe náisiúnta dócmhainneachta faoina bhféadfaí díol neamhchosaintí foluiteacha a thugtar i gcrích laistigh de thréimhse áirithe sula ndearbhaítear go bhfuil an díoltóir dócmhainneach, a neamhbhailíochtú, faoi choinníollacha dochta.
The transfer or assignment of the underlying exposures to the SSPE should not be subject to clawback provisions in the event of the seller’s insolvency, without prejudice to provisions of national insolvency laws under which the sale of underlying exposures concluded within a certain period before the declaration of the seller’s insolvency can, under strict conditions, be invalidated.
Chun críocha an Rialacháin seo, déanfar luach saothair inathraithe a dámhadh ach nár íocadh fós a luacháil amhail ar dháta na dámhachtana gan cur i bhfeidhm an ráta lascaine dá dtagraítear i bpointe (g)(iii) d’Airteagal 94(1) de Threoir 2013/36/AE ná laghduithe ar eisíocaíochtaí, trí aisghlámadh, malus ná eile a chur san áireamh.
For the purposes of this Regulation, variable remuneration that has been awarded but has not yet been paid shall be valued as at the date of the award without taking into account the application of the discount rate referred to in Article 94(1), point (g)(iii), of Directive 2013/36/EU or reductions in pay-outs, through clawback, malus or otherwise.
Thairis sin, i gcás ina mbeidh an gnólacht infheistíochta faoi réir an cheanglais luach saothair inathraitheach a chur siar faoi Airteagal 32(1), pointe (l), de Threoir (AE) 2019/2034, ba cheart na socruithe malartacha a bheith comhsheasmhach freisin leis an gceanglas maidir le luach saothair inathraitheach a chur siar, agus le socruithe malus nó aisghlámtha agus le tréimhsí coinneála a chur i bhfeidhm maidir le luach saothair inathraitheach arna íoc in ionstraimí.
Furthermore, where the investment firm is subject to the requirement to defer variable remuneration under Article 32(1), point (l), of Directive (EU) 2019/2034, the alternative arrangements should also be consistent with the requirement to defer variable remuneration, and with the application of malus or clawback arrangements and retention periods to variable remuneration paid in instruments.
De réir an mhodha a leagann CRE amach, tá an t-ioncam údaraithe réamh-mheasta cothrom le suim na nglanchostas oibriúcháin measta, na gcostas caipitil rialála measta agus réiteach iarmhéid chuntas aisghlámtha na bliana roimhe sin (“CRCP”).
According to the method set out by the CRE, projected authorised revenue is equal to the sum of estimated net operating expenses, estimated regulatory capital costs and settlement of the balance of the previous year’s clawback account (‘CRCP’).
Úsáidtear an cuntas aisghlámtha freisin chun dreasachtaí airgid a íoc a leanann as sásraí rialála dreasaithe a chur i bhfeidhm agus chun aon ghnóthachan caipitiúil nó costas tréigthe a chur san áireamh, nuair atá siad bailíochtaithe ag CRE.
The clawback account is also used for the payment of financial incentives resulting from the application of incentivising regulatory mechanisms and for taking into account any capital gains or stranded costs, once validated by the CRE.
I gcodarsnacht leis sin, tá geall leis na costais oibriúcháin uile faoi réir dreasachta, a d’fhéadfadh a bheith iomlán (tá 100 % de na difríochtaí idir méideanna réamh-mheasta agus méideanna iarbhír ar chostas an oibreora nó fabhraítear chuig an oibreoir iad) nó i bpáirt (e.g. le haghaidh costais fuinnimh, i gcás ina bhfuil an dreasacht cothrom le 20 %, agus ina gcumhdaítear 80 % de na difríochtaí le haisghlámadh).
By contrast, almost all operating expenses are subject to an incentive, which may be total (100 % of the differences between forecast and actual amounts are at the expense of or accrue to the operator) or partial (e.g. for energy costs, where the incentive is 20 %, with 80 % of the differences being covered by clawback).
Ionas nach sárófar an uasdéine cabhrach, maidir leis na gníomhaíochtaí dá dtagraítear i mír 3, pointí (b), (c) agus (d), asbhainfear na glanioncaim ó na costais incháilithe ex ante ar bhonn réamh-mheastacháin réasúnta nó trí shásra aisghlámtha.
In order not to exceed the maximum aid intensity, for activities referred to in paragraph 3, points (b), (c) and (d), the net revenues shall be deducted from the eligible costs ex ante on the basis of reasonable projections or through a clawback mechanism.
I gcás soláthraithe, fógraí do sholáthraithe agus tús a chur leis an nós imeachta riaracháin maidir leis an 30 % atá fágtha d’aisghlámadh 2021 a bhailiú trí thráthchodanna (soláthraithe a chlárú sa scéim tráthchodanna), ní mór é a thabhairt i gcrích faoi dheireadh mhí Iúil;
For providers, notification to providers and start of the administrative procedure for the collection of the remaining 30% of the 2021 clawback through instalments (enrolment of providers into instalment scheme) to be achieved by end-July;
Sa chás sin, ós rud é go bhfuil na costais agus an t-ioncam a bheidh ann amach anseo éiginnte go ginearálta, ba cheart do na Ballstáit dlúthfhaireachán a dhéanamh ar chur chun feidhme gach tionscadail Státchistithe ar feadh shaolré iomlán an bhonneagair dá dtugtar cabhair agus foráil a dhéanamh maidir le sásra aisghlámtha.
In that case, as future costs and revenues are generally uncertain, Member States should closely monitor implementation of each State-funded project for the entire lifespan of the aided infrastructure and provide for a clawback mechanism.
Níl aisghlámadh riachtanach i gcás ina ndéantar an tionscadal trí bhíthin na samhla infheistíochta dírí ina dtógann agus ina n-oibríonn údarás poiblí líonra mórdhíola amháin faoi úinéireacht phoiblí díreach ar mhaithe le rochtain chóir agus neamh-idirdhealaitheach a dheonú do gach gnóthas.
A clawback is not necessary where the project is carried out by means of the direct investment model in which a publicly owned, wholesale-only network, is built and operated by a public authority with the sole purpose of granting fair and non-discriminatory access to all undertakings.
Toisc go bhféadfadh tosca éagsúla tionchar dearfach nó diúltach a imirt ar phlean gnó thairbhí na cabhrach, ba cheart an sásra aisghlámtha a dhearadh ar bhealach ina ndéantar dhá chuspóir san a mheas agus ina gcothromaítear iad: (a) ba cheart go gceadódh sé don Bhallstát méideanna a sháraíonn brabús réasúnach a aisghabháil; (b) níor cheart dó na dreasachtaí do ghnóthais a bheith rannpháirteach i nós imeachta roghnúcháin iomaíoch a chur i mbaol agus féachaint le héifeachtúlachtaí costais (gnóthachain éifeachtúlachta) a bhaint amach nuair atá an líonra á chur ar fáil.
As various factors may have a positive or a negative impact on the business plan of the aid beneficiary, the clawback mechanism should be designed in a way to consider and balance two objectives: (a) it should allow the Member State to recover amounts that exceed a reasonable profit; (b) it should not endanger the incentives for undertakings to participate in a competitive selection procedure and to strive for cost efficiencies (efficiency gains) when rolling out the network.
[102] Mar shampla, d’fhéadfadh sásra aisghlámtha cabhrú chun brabúis atá níos airde ná mar a mbeifí ag súil leo go réasúnach a aisghabháil, mar shampla de bharr: (i) glacadh níos airde ná mar a tuaradh ar tháirgí leathanbhanda as a n-éireoidh brabúis bhreise agus bearna infheistíochta níos lú; agus (ii) ioncaim níos airde ná mar a tuaradh ar tháirgí nach táirgí leathanbhanda iad as a n-éireoidh brabúis bhreise agus bearna infheistíochta níos lú (ioncaim ó tháirgí nua rochtana mórdhíola, mar shampla).
[102] For instance, a clawback mechanism may help recover profits that are higher than reasonably anticipated, for instance due to: (i) higher than forecast take-up of broadband products resulting in additional profits and a smaller investment gap; and (ii) higher than forecast revenues from non-broadband products resulting in additional profits and a smaller investment gap (for instance revenue from new wholesale access products).
Mar gheall nach n-aisíocann an t-údarás deonúcháin cabhrach aon chaillteanas gan choinne, d’fhéadfadh sásra aisghlámtha daingean ar bhrabúis thodhchaíocha an riosca foriomlán a mhéadú don infheisteoir agus rannpháirtíocht sa nós imeachta roghnúcháin iomaíoch a dhíspreagadh.
As the aid granting authority does not reimburse any unexpected losses, a tight clawback mechanism on future profits may increase the overall risk for the investor and discourage participation in the competitive selection procedure.