#2671906
tionscadail rathúla agus nár éirigh leo a chaipitliú: aistriú a spreagadh agus dúbailt a sheachaint;
capitalise successful and unsuccessful projects: stimulate transferring and avoid duplication;
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#3160482
tionscadail rathúla agus nár éirigh leo a chaipitliú: aistriú a spreagadh agus dúbailt a sheachaint;
capitalise successful and unsuccessful projects: stimulate transferring and avoid duplication;
#610102
Tríd an tacaíocht a thugann an tAontas don taighde agus don nuálaíocht in TFC, féadfaidh fiontair teicneolaíochta bheaga agus mheánmhéide fás agus leas a bhaint as méid na margaí ar fud an Aontais.
Union support to ICT research and innovation is also enabling hi-tech SMEs to grow and capitalise on the size of Union-wide markets.
#611005
Beidh sé mar aidhm ag EIT cúinsí a chruthú ina bhféadfar acmhainneacht nuálach na ndaoine a fhorbairt agus leas a bhaint as a smaointí, beag beann ar a staid sa slabhra nuálaíochta.
The EIT shall aim to create an environment to develop the innovative potential of people and to capitalise on their ideas, irrespective of their place in the innovation chain.
#670119
caighdeáin idirnáisiúnta agus/nó Eorpacha a chomhlíonadh, nó sonraíochtaí agus treoshuímh oscailte le haghaidh idir-inoibritheachta a chomhlíonadh, amhail an Creat Eorpach Idir-inoibritheachta agus leas a bhaint as réitigh atá ann cheana.
comply with international and/or European standards or open specifications and orientations for interoperability, such as the European Interoperability Framework, and capitalise on existing solutions.
#1214554
(3) Ní dhéanfaidh comhar creidmheasa a chúltaca a chaipitliú ar mhodh scaireanna bónais ná é a indháil ar mhodh díbhinní.
(3) A credit union shall not capitalise its reserve by way of bonus shares or distribute it by way of dividends.
#1756314
"Tapaíonn lucht coireachta deiseanna nua chun brabús a dhéanamh, go háirithe agus iad in ann brath ar bhonneagar, daoine agus teagmhálaithe atá ann cheana.
"Criminals capitalise on new opportunities to generate profit, especially when they are able to rely on existing infrastructures, personnel and contacts.
#1767495
Chomh maith leis sin, le beart comhordaithe iltaobhach, féadfar dúbailt a sheachaint, tairbhe a bhaint as sineirgíochtaí trí chistiú a nascadh le dálaí creata, idir-inoibritheacht a choimirciú, agus caochspotaí nó mórdheighilt dhigiteach gheografach a sheachaint.
Multi-lateral coordinated action can also avoid duplication, capitalise on synergies by linking funding with framework conditions, safeguard interoperability, and avoid blind spots or a major geographical digital divide.
#1876823
Ba cheart tréimhse bhunaithe an Líonra a fhadú go dtí an 31 Nollaig 2027 chun tairbhe a bhaint as na torthaí a baineadh amach go dtí seo agus chun níos mó comhair a chothú idir SPFanna.
In order to capitalise on the results achieved so far and further foster cooperation between PES, the period of establishment of the Network should be prolonged until 31 December 2027.
#2083840
Féadfar suas le 2 % de na hacmhainní a thiomnú do ghníomhaíochtaí foghlama agus meastóireachta, chun leas a bhaint as toradh na dtionscadal a fhaigheann tacaíocht faoin dá shraith agus iad a scaipeadh.
Up to 2 % of the resources may be dedicated to learning and evaluation activities, in order to capitalise on and disseminate the outcome of projects supported under the two strands.
#2403138
Leis an teorainn sin ar thaobh na n-onnmhairí, tá brú á chur ar ghnóthais náisiúnta dul in iomaíocht chun a dtáirgeadh a chaipitliú go náisiúnta.
That limitation on the export side has been exercising pressure on national undertakings to compete in order to capitalise their production nationally.
#2431290
Trí infheistíochtaí leanúnacha a thabhairt chun críche, is féidir leis an mBulgáir leas a bhaint as buntáistí an mhargaidh aonair, slándáil an tsoláthair a áirithiú agus dlús a chur le héagsúlú na mbealaí gáis.
By completing ongoing investments, Bulgaria can capitalise on the advantages of the single market, ensure security of supply and accelerate the diversification of gas routes.
#2729914
Dá bhrí sin, chun bheith costéifeachtach agus chun tairbhe a bhaint as barainneacht scála, ba cheart don Chlár barrfheabhas a chur ar an gcomhoiriúnú idir soláthar agus éileamh na seirbhísí rialtais agus chun ró-acmhainn a sheachaint.
Hence, in order to be cost-effective and to capitalise on economies of scale, the Programme should optimise the match between the supply and demand of the governmental services and avoid overcapacity.
#2801498
D’fhéadfadh na Ballstáit leas a bhaint as an ról is féidir a bheith ag comhlachais tionscail agus ag comhlachtaí eile a mbraitheann a gcumas ar a gcáil i ndáil leis sin.
Member States could capitalise on the role industry associations and other reputational bodies can play in this regard.
#2882457
Tá an tAontas chun tosaigh i gcónaí maidir le teicneolaíochtaí táirgthe glana agus cliste agus ba cheart dó leas ar leith a bhaint as a cheannaireacht i gciorclaíocht agus i bpaitinní glasa a bhfuil ardluach leo.
The EU remains a leader in clean and smart production technologies and should particularly capitalise on its leadership in circularity and green high-value patents.
#2976070
Costais iasachtaíochta atá inchurtha go díreach le héadáil, tógáil nó táirgeadh sócmhainne cáilithí mar chuid de chostas na sócmhainne sin, déanfaidh eintiteas na costais iasachtaíochta sin a chaipitliú.
An entity shall capitalise borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset as part of the cost of that asset.
#2976767
Ní iomchuí é athshonrú a dhéanamh ar an gcaiteachas caipitiúil arna mhaoiniú trí iasachtaíocht agus caipitliú a dhéanamh ar an gcuid sin de na costais iasachtaíochta a chúitíonn as an mboilsciú le linn na tréimhse céanna.
It is not appropriate both to restate the capital expenditure financed by borrowing and to capitalise that part of the borrowing costs that compensates for the inflation during the same period.
#3184449
Moltar leas a bhaint as acmhainneacht teicneolaíochtaí digiteacha chun gníomhaíochtaí rannpháirtíochta saoránach a éascú, go háirithe trí rannpháirtithe ó roinnt mhaith réigiún a nascadh, tríd an méid seo a leanas a dhéanamh:
It is recommended to capitalise on the potential of digital technologies to facilitate citizens engagement actions, especially by connecting participants from many regions, by:
#605299
D'fhonn caipitliú ar thaithí eintiteas amhail Grúpa an Bhainc Eorpaigh Infheistíochta, ba cheart don Choimisiún gníomhaíocht lena ngabhann micreamhaoiniú agus fiontraíocht shóisialta a chur chun feidhme go hindíreach trí chúraimí cur chun feidhme buiséid a chur ar iontaoibh eintiteas den sórt sin i gcomhréir le Rialachán (AE, Euratom) Uimh. 966/2012 ó Pharlaimint na hEorpa agus ón gComhairle [9] ("an Rialachán Airgeadais").
In order to capitalise on the experience of entities such as the European Investment Bank Group, action involving microfinance and social entrepreneurship should be implemented by the Commission indirectly by entrusting budget implementation tasks to such entities in accordance with Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council [9] ("the Financial Regulation").
#610241
D'fhonn buntáiste teicneolaíochta agus iomaíoch na hEorpa a choinneáil agus chun leas a bhaint as infheistíochtaí, tá gá le gníomhaíocht ar leibhéal an Aontais, ag féachaint d'Airteagal 4(3) agus d'Airteagal 189 CFAE i gcomhcheangal le gníomhaíochtaí spástaighde na mBallstát agus GSE, a bhfuil forbairt ar shatailít thionsclaíoch mar aon le misin domhainspáis bainistithe aici ar bhonn idir-rialtasach ar son Bhallstáit GSE ó 1975.
To maintain Europe's technological and competitive edge and to capitalise on investments, Union level action, having regard to Article 4(3) and Article 189 TFEU, is needed in conjunction with the space research activities of the Member States and the ESA, which has managed industrial satellite development and deep space missions on an intergovernmental basis for the ESA Member States since 1975.
#610384
Is é an aidhm atá ann cumas nuálaíochta FBManna a fhorbairt agus caipitliú a dhéanamh air tríd an mbearna atá sa chistiú i gcomhair taighde ardriosca agus nuálaíochta na céime tosaigh a líonadh, nuálaíochtaí a spreagadh agus an tráchtálú a dhéanann an earnáil phríobháideach ar thorthaí taighde a mhéadú.
The aim is to develop and capitalise on the innovation potential of SMEs by filling the gap in funding for early stage high-risk research and innovation, stimulating innovations and increasing private-sector commercialisation of research results.
#630902
D'fhonn cur leis na torthaí agus leas a bhaint as an eolas agus as an saineolas a fhaightear trí chéimeanna chur chun feidhme Copernicus, ba cheart go saothrófaí múnlaí nua eagrúcháin ar mhaithe le pleanáil níos fearr a dhéanamh amach anseo agus le tiomantas fadtéarmach eacnamaíoch a áirithiú.
In order to maximise the results and capitalise on the knowledge and expertise acquired through the implementation phases of Copernicus, new organisation models should be explored for future planning, ensuring long-term economic commitment.
#649147
Ar mhaithe le tacú le comhtháthú críochach níos doimhne, féachfaidh na Ballstáit le tairbhe a bhaint as sineirgí idir gníomhaíochtaí comhair chríochaigh faoi bheartas comhtháthaithe agus faoi na hIonstraimí Eorpacha um Chomharsanacht, go háirithe maidir le gníomhaíochtaí comhair trasteorann, agus an acmhainneacht a thairgeann EGTCanna á cur san áireamh acu.
To support deeper territorial integration, Member States shall seek to capitalise on synergies between territorial cooperation activities under cohesion policy and the European Neighbourhood Instruments, in particular with regard to cross border cooperation activities, taking account of the potential offered by EGTCs.
#669987
Agus réitigh nua á gcur ar fáil, tá sé tábhachtach leas a bhaint as réitigh atá ann cheana agus a cuireadh i ngníomh i gcomhthéacs tionscnamh eile Eorpach, dúbláil ar an obair a sheachaint agus comhordú agus ailíniú cineálacha cur chuige agus réiteach a áirithiú thar thionscnaimh agus beartais, amhail mar shampla clár ISA arna bhunú le Cinneadh Uimh. 922/2009/CE ó Pharlaimint na hEorpa agus ón gComhairle [5], clár Fiscalis arna bhunú le Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle [6] agus Fís 2020 arna bhunú le Rialachán (AE) Uimh. 1291/2013 ó Pharlaimint na hEorpa agus ón gComhairle [7].
When providing new solutions, it is important to capitalise on existing solutions implemented in the context of other European initiatives, avoid duplication of work, and ensure coordination and alignment of approaches and solutions across initiatives and policies, such as for instance the ISA programme established by Decision No 922/2009/EC of the European Parliament and of the Council [5], the Fiscalis programme established by Regulation (EU) No 1286/2013 of the European Parliament and of the Council [6], and Horizon 2020 established by Regulation (EU) No 1291/2013 of the European Parliament and of the Council [7].
#1398790
The company in general meeting may on the recommendation of the directors resolve that it is desirable to capitalise any part of the amount for the time being standing to the credit of any of the company's reserve accounts or to the credit of the profit and loss account which is not available for distribution by applying such sum in paying up in full unissued shares to be allotted as fully paid bonus shares to those members of the company who would have been entitled to that sum if it were distributed by way of dividend (and in the same proportions), and the directors shall give effect to such resolution.”;
The company in general meeting may on the recommendation of the directors resolve that it is desirable to capitalise any part of the amount for the time being standing to the credit of any of the company's reserve accounts or to the credit of the profit and loss account which is not available for distribution by applying such sum in paying up in full unissued shares to be allotted as fully paid bonus shares to those members of the company who would have been entitled to that sum if it were, distributed by way of dividend (and in the same proportions), and the directors shall give effect to such resolution.";
#1970586
I gcomhthéacs na tacaíochta a thugann an tAontas do Rúnaíocht CTA, chuirfeadh Rúnaíocht CTA leis an gcaidreamh a forbraíodh le BAFA agus Expertise France chun comhlántacht a áirithiú idir tionscadal Aontasmhaoinithe ón Aontas Eorpach agus obair leanúnach thionscadal for-rochtana AE CTA.
In the context of the EU support to the ATT Secretariat, the ATT Secretariat would build/capitalise on the relationship developed with BAFA and Expertise France to ensure complementarity between the ATT Secretariat’s EU-funded project and the ongoing work of the EU ATT Outreach Project.
#2036802
Cuireann EIT dlús lena iarrachtaí chun leas a bhaint as na sineirgí agus na comhlántachtaí idir PENanna atá ann cheana agus le gníomhaithe agus tionscnaimh éagsúla ar leibhéal an Aontais agus ar an leibhéal domhanda agus leathnóidh sé an líonra eagraíochtaí dlúthchomhair atá aige ar an leibhéal straitéiseach agus ar an leibhéal oibríochtúil araon, agus dúbláil á seachaint aige ag an am céanna.
The EIT steps up its efforts to capitalise on synergies and complementarities between existing KICs and with different actors and initiatives at Union and global levels and extend its network of collaborating organisations at both strategic and operational levels, while avoiding duplications.
#2037356
Dá bhrí sin, chun bheith cost-éifeachtach agus chun tairbhe a bhaint as barainneacht scála, ní mór do GOVSATCOM an coibhneas a bharrfheabhsú idir éileamh ó úsáideoirí GOVSATCOM agus an soláthar a thugtar faoi chonarthaí le haghaidh acmhainneachtaí agus sheirbhísí GOVSATCOM.
Therefore, in order to be cost-effective and to capitalise on economies of scale, GOVSATCOM needs to optimise the match between the demand from GOVSATCOM users, and the supply provided under contracts for GOVSATCOM capacities and services.
#2162813
I gcomhréir leis na moltaí ón meastóireacht eatramhach ar Chomhghnóthas IMI2, ba cheart do thionscnamh a thagann ina dhiaidh cur ar chumas earnálacha eile tionscail teagmháil ghníomhach a dhéanamh le tionscal na cógaisíochta chun leas a bhaint as a saineolas maidir le hidirghabhálacha nua cúraim sláinte a fhorbairt.
In line with the recommendations of the interim evaluation of the IMI2 Joint Undertaking, a successor initiative needs to enable the active engagement of other industry sectors with the pharmaceutical industry to capitalise on their expertise in the development of new health care interventions.
#2445235
Ba cheart do na critéir sin cur leis na critéir a leagtar amach i dTreoir (AE) 2016/1148 ó Pharlaimint na hEorpa agus ón gComhairle chun leas a bhaint as na hiarrachtaí atá déanta ag na Ballstáit chun oibreoirí seirbhísí riachtanacha mar a shainmhínítear iad sa Treoir sin a shainaithint mar aon leis an taithí a fuarthas ina leith sin.
Those criteria should build on the criteria set out in Directive (EU) 2016/1148 of the European Parliament and of the Council in order to capitalise on the efforts carried out by Member States to identify operators of essential services as defined in that Directive and the experience gained in that regard.
#2980647
Chun na nithe a leanas a léiriú: murar chaipitligh an faighteoir, i gcomhréir lena GAAP roimhe seo, léasanna a fuarthas i gcomhcheangal gnó roimhe sin ina raibh an faighteán ina léasaí, caipitleoidh sé na léasanna sin ina ráitis airgeadais chomhdhlúite, mar a d’éileodh IFRS 16 Léasanna ar an bhfaighteán a dhéanamh ina ráiteas IFRS maidir le staid airgeadais.
To illustrate: if the acquirer had not, in accordance with its previous GAAP, capitalised leases acquired in a past business combination in which the acquiree was a lessee, it shall capitalise those leases in its consolidated financial statements, as IFRS 16 Leases would require the acquiree to do in its IFRS statement of financial position.