#1706395
Ráiteas Cuntasaíochta Féichiúnaí
DEBTOR'S ACCOUNTING STATEMENT
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#1706398
Ráiteas Cuntasaíochta Féichiúnaí
THE ACCOUNTING STATEMENT
#1707455
Ráiteas cuntais féimhigh nó féichiúnaí comh- shocraíochta a ghrinnscrúdú (nuair a éilítear sin)
Perusing bankrupt's or arranging debtor's accounting statement (when required)
#736485
Déanfar an ráiteas cuntasaíochta dá bhforáiltear i bpointe (c) de mhír 1 a tharraingt suas trí leas a bhaint as na modhanna céanna agus an leagan amach céanna is a bhí sa chlár comhardaithe bliantúil deiridh.
The accounting statement provided for in point (c) of paragraph 1 shall be drawn up using the same methods and the same layout as the last annual balance sheet.
#1702900
Beidh sé de dhualgas ar an bhféimheach freastal ar an Sannaí Oifigiúil agus na míreanna sa ráiteas cuntasaíochta sin a dheimhniú lena leabhair chuntas agus le fianaise eile.
It shall be the duty of the bankrupt to attend the Official Assignee and vouch by his books of accounts and other evidence the items in such accounting statement.
#1706465
Tá an ráiteas cuntasaíochta agus na mionsonraí sin roimhe seo, agus na míreanna leithleacha iontu, léite go cúramach agam, agus creidim gur fíor iad.
I have carefully read the foregoing accounting statement and details and the several items therein, and I believe the same to be true.
#1707443
Cuntas speisialta an chláir chomhardaithe a mbeidh ceangailte ar an bhféimheach nó ar an bhféichiúnaí comhshocraíochta é a chomhdú de bhun ordaithe ón gCúirt, an ítim
Accounting statement when required Special account of balance sheet required to be filed by the bankrupt or the arranging debtor in pursuance of an order of the Court, per item
#735400
Ní gá an ceanglas a fhorchur ráiteas cuntasaíochta a tharraingt suas i gcás ina ndéanann eisitheoir, a ligtear isteach a chuid nó a cuid urrús chun a dtrádála ar mhargadh rialáilte, tuarascálacha airgeadais leathbhliantúla a fhoilsiú i gcomhréir le Treoir 2004/109/CE ó Pharlaimint na hEorpa agus ón gComhairle [23].
It is not necessary to impose the requirement to draw up an accounting statement where an issuer whose securities are admitted to trading on a regulated market publishes half-yearly financial reports in accordance with Directive 2004/109/EC of the European Parliament and of the Council [23].
#736152
i gcás inarb infheidhme, ráiteas cuntasaíochta arna tharraingt suas ar dháta nach mbeidh níos luaithe ná an chéad lá den tríú mí roimh dháta dhréacht-téarmaí an chumaisc, má bhaineann na cuntais bhliantúla is déanaí le bliain airgeadais a raibh deireadh léi níos mó ná sé mhí roimh an dáta sin;
where applicable, an accounting statement drawn up on a date which shall not be earlier than the first day of the third month preceding the date of the draft terms of merger, if the latest annual accounts relate to a financial year which ended more than six months before that date;
#736155
Chun críocha phointe (c) den chéad fhomhír, ní cheanglófar ráiteas cuntasaíochta a bheith ann má fhoilsíonn an chuideachta tuarascáil leathbhliantúil airgeadais i gcomhréir le hAirteagal 5 de Threoir 2004/109/CE agus má chuireann sí ar fáil do na scairshealbhóirí i gcomhréir leis an mír seo í.
For the purposes of point (c) of the first subparagraph, an accounting statement shall not be required if the company publishes a half-yearly financial report in accordance with Article 5 of Directive 2004/109/EC and makes it available to shareholders in accordance with this paragraph.
#736156
Thairis sin, féadfaidh na Ballstáit a fhoráil nach gceanglófar ráiteas cuntasaíochta má tá an méid sin comhaontaithe ag na scairshealbhóirí uile agus ag na sealbhóirí urrús eile lena dtugtar ceart vótála gach ceann de na cuideachtaí atá páirteach sa chumasc.
Furthermore, Member States may provide that an accounting statement shall not be required if all the shareholders and the holders of other securities conferring the right to vote of each of the companies involved in the merger have so agreed.
#736157
Tarraingeofar suas an ráiteas cuntasaíochta dá bhforáiltear i bpointe (c) den chéad fhomhír de mhír 1 trí leas a bhaint as na modhanna céanna agus an leagan amach céanna a bhí sa chlár comhardaithe bliantúil deiridh.
The accounting statement provided for in point (c) of the first subparagraph of paragraph 1 shall be drawn up using the same methods and the same layout as the last annual balance sheet.
#736482
i gcás inarb infheidhme, ráiteas cuntasaíochta arna tharraingt suas ar dháta nach luaithe ná an chéad lá den tríú mí roimh dháta na ndréacht-téarmaí deighilte, má bhaineann na cuntais airgeadais is déanaí le bliain airgeadais a raibh deireadh léi níos mó ná sé mhí roimh an dáta sin;
where applicable, an accounting statement drawn up as at a date which shall not be earlier than the first day of the third month preceding the date of the draft terms of division, if the latest annual accounts relate to a financial year which ended more than six months before that date;
#1702826
Is é a bheidh sa chuntas a bheidh le comhdú ag an achainíoch de réir alt 345 d'Acht 1857 deich lá roimh an gcéad suí ráiteas gnóthaí san fhoirm a bheidh forordaithe i gcomhair féimheach, nó chomh gar don fhoirm sin agus a cheadóidh imthosca an cháis, ach ní fholóidh sé ráiteas cuntasaíochta mura n-ordóidh an Chúirt é.
The account to be filed by the petitioner according to section 345 of the Act of 1857 ten days before the first sitting shall be a statement of affairs in the form prescribed for bankrupts or as near thereto as the circumstances of the case will allow, but shall not include an accounting statement unless ordered by the Court.
#1702899
Déanfaidh an féimheach, deich lá roimh an lá a bheidh ceaptha dá cheistiú deiridh, má ordaíonn an Chúirt é, ach ní dhéanfaidh sé amhlaidh in aon chás eile, ráiteas cuntasaíochta san fhoirm fhorordaithe, arna fhíorú faoi mhionn, a chomhdú san Oifig, mar aon le cóip de; stampálfaidh an t-oifigeach cuí an chóip sin le stampa na hOifige, formhuineoidh sé dáta a fála uirthi, agus tarchuirfidh sé chuig an Sannaí Oifigiúil í.
The bankrupt shall ten days before the day appointed for his final examination, if ordered by the Court, but not otherwise, file in the Office an accounting statement in the prescribed form, verified upon oath, together with a copy thereof which the proper officer shall stamp with the stamp of the Office, indorse with the date when received, and transmit to the Official Assignee.
#1702901
Ag an suí le haghaidh cheistiú deiridh an fhéimhigh cuirfidh an Sannaí Oifigiúil a thuarascáil i dtaobh na féimheachta faoi bhráid na Cúirte, agus léireofar sa tuarascáil sin na fiacha a mbeidh tuairiscithe iad a bheith dlite don eastát, cá mhéad a bheidh faighte an tuairisceán sin a bheith ceart, cá mhéad a bheidh an t-eastát réadaithe ag na sannaithe, cá mhéad a bheidh na dualgais a bheidh forchurtha ar an bhféimheach le reacht comhlíonta aige agus gach faisnéis agus cabhair riachtanach tugtha aige, cá mhéad a bheidh na míreanna ina ráiteas gnóthaí agus ina ráiteas cuntasaíochta (más rud é go mbeidh ceann comhdaithe) deimhnithe agus cibé acu a bheidh, ina thuairim, aon fhaisnéis eile ag teastáil, nó an féidir bheith ag súil léi, ón bhféimheach ar aon ábhar a bhainfidh lena eastát.
At the sitting for the final examination of the bankrupt the Official Assignee shall submit to the Court his report respecting the bankruptcy, showing the debts returned as due to the estate, how far such return has been found to be correct, how far the estate has been realised by the assignees, how far the bankrupt has performed the duties imposed upon him by statute and afforded all necessary information and assistance, how far the items in his statement of affairs and accounting statement (if filed) have been vouched and whether in his opinion any other information is required or can be expected from the bankrupt on any matter connected with his estate.