Na méideanna cánach ioncaim is in-aisghabhála i dtréimhsí amach anseo i leith an mhéid seo a leanas: (a) difríochtaí sealadacha in-asbhainte; (b) caillteanais chánach neamhúsáidte a thugtar ar aghaidh; agus (c) creidmheasanna cánach neamhúsáidte a thugtar ar aghaidh.
The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits.
Na méideanna cánach ioncaim is in-aisghabhála i dtréimhsí amach anseo i leith an mhéid seo a leanas: (a) difríochtaí sealadacha in-asbhainte; (b) caillteanais chánach neamhúsáidte a thugtar ar aghaidh; agus (c) creidmheasanna cánach neamhúsáidte a thugtar ar aghaidh.
The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits.
caillteanais chánach neamhúsáidte a thugtar ar aghaidh; agus
the carryforward of unused tax losses; and
creidmheasanna cánach neamhúsáidte a thugtar ar aghaidh.
the carryforward of unused tax credits.
30 Is éard is deiseanna pleanála cánach ann gníomhaíochtaí a dhéanfadh an t-eintiteas chun ioncam inchánach a chruthú nó a mhéadú i dtréimhse ar leith sula dtéann tabhairt ar aghaidh caillteanais cánach nó creidmheasa cánach in éag.
30 Tax planning opportunities are actions that the entity would take in order to create or increase taxable income in a particular period before the expiry of a tax loss or tax credit carryforward.
I gcás ina dtugtar brabús inchánach chun tosaigh ó thréimhse níos déanaí go tréimhse níos luaithe mar gheall ar dheiseanna pleanála cánach, braitheann an úsáid a bhaintear as tabhairt ar aghaidh caillteanais chánach nó creidmheasa cánach fós ar bhrabús inchánach a bheith ann sa todhchaí ó fhoinsí eile seachas difríochtaí sealadacha a thiocfaidh chun cinn sa todhchaí.
Where tax planning opportunities advance taxable profit from a later period to an earlier period, the utilisation of a tax loss or tax credit carryforward still depends on the existence of future taxable profit from sources other than future originating temporary differences.
Aithneofar sócmhainn cánach iarchurtha le haghaidh thabhairt ar aghaidh na gcaillteanas cánach neamhúsáidte agus na gcreidmheasanna cánach neamhúsáidte a mhéid is dócha go mbeidh brabús inchánach ar fáil sa todhchaí ar féidir na caillteanais chánach neamhúsáidte agus na creidmheasanna cánach neamhúsáidte a úsáid ina aghaidh.
A deferred tax asset shall be recognised for the carryforward of unused tax losses and unused tax credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilised.
35 Maidir leis na critéir chun sócmhainní cánach iarchurtha a eascraíonn as tabhairt ar aghaidh caillteanas cánach agus creidmheasanna cánach a aithint, is ionann iad agus na critéir chun sócmhainní cánach iarchurtha a eascraíonn as difríochtaí sealadacha in-asbhainte a aithint.
35 The criteria for recognising deferred tax assets arising from the carryforward of unused tax losses and tax credits are the same as the criteria for recognising deferred tax assets arising from deductible temporary differences.