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(iii) go dtabhaítear drochfhiach, nó
(iii) a bad debt is incurred, or
(iii) go dtabhaítear drochfhiach, nó
(iii) a bad debt is incurred, or
stair riaráistí agus dhrochfhiacha an díoltóra agus stair a lamháltas in aghaidh drochfhiach;
history of the seller's arrears, bad debts, and bad debt allowances;
Mar thoradh air sin, chuathas i ngleic le saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, trí chuideachtaí ‘zombaí’ mar a ghairtear dóibh a chruthú, nó trí úinéireacht na bhfiach a aistriú.
As a result, bad debt issues have been handled by rolling over debt, creating so-called ‘zombie’ companies, or by transferring the ownership of the debt.
Láimhseáiltear soláthar in aghaidh drochfhiach mar iontrálacha leabharchoimeádta inmheánacha de chuid an aonaid táirgeora agus ní thaifeadtar iad ach amháin i gcás caillteanas ionchais i leith iasachtaí neamhthuillmheacha; taifeadtar iad sin mar ítimí le meabhrú sna cláir chomhardaithe.
Provisions for bad debt are treated as book-keeping entries that are internal to the institutional producer unit and are not recorded except in the case of expected losses on non-performing loans, which are recorded as memorandum items in the balance sheets.
(s) coigeartú ar dhliteanas duine chuntasaigh a sheachadann earraí nó a dhéanann seirbhísí agus ar dhliteanas duine chuntasaigh a ndéantar earraí a sheachadadh dó nó seirbhísí a dhéanamh dó i gcás ina gcuirtear earraí ar ais, ina laghdaítear an chomaoin, ina dtabhaítear drochfhiach nó ina lamháiltear lascaine;
( s ) the adjustment of the liability of an accountable person who delivers goods or renders services and of the liability of an accountable person to whom goods are delivered or services are rendered where goods are returned, the consideration is reduced, a bad debt is incurred or a discount is allowed;
Dá dheasca sin, láimhsíodh saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, rud lena gcruthaítear cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht na bhfiach a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais ar chothromas), rud nach ionann agus deireadh a chur le fadhb fhoriomlán na bhfiach ná aghaidh a thabhairt ar bhunchúiseanna na faidhbe.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá dheasca sin, láimhsíodh saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, rud lena gcruthaítear cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht na bhfiach a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais ar chothromas), rud nach ionann agus deireadh a chur le fadhb fhoriomlán na bhfiach ná aghaidh a thabhairt ar bhunchúiseanna na faidhbe.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá dheasca sin, láimhsíodh saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, rud lena gcruthaítear cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht na bhfiach a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais ar chothromas), rud nach ionann agus deireadh a chur le fadhb fhoriomlán na bhfiach ná aghaidh a thabhairt ar bhunchúiseanna na faidhbe.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí ‘zombaí’ mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí ‘zombaí’ mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí ‘zombaí’ mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so-called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.
Dá dheasca sin, láimhsíodh saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, rud lena gcruthaítear cuideachtaí ‘zombaí’ mar a thugtar orthu, nó trí úinéireacht na bhfiach a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais ar chothromas), rud nach ionann agus deireadh a chur le fadhb fhoriomlán na bhfiach ná aghaidh a thabhairt ar bhunchúiseanna na faidhbe.
Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.