#2333900
Cuireann an maoiniú ar a gcumas ceannach ó onnmhaireoirí Indiacha ar théarmaí creidmheasa iarchurtha.
The funding enables them to buy from Indian exporters on deferred credit terms.
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#2975790
A mhéid a sháraíonn an aisíocaíocht aon chreidmheas iarchurtha den sórt sin nó i gcás nach ann d’aon chreidmheas iarchurtha, aithneofar an aisíocaíocht láithreach i mbrabús nó caillteanas.
To the extent that the repayment exceeds any such deferred credit, or when no deferred credit exists, the repayment shall be recognised immediately in profit or loss.
#2975789
Déanfar aisíocaíocht deontas a bhaineann le hioncam a chur i bhfeidhm in aghaidh aon chreidmheas iarchurtha gan amúchadh i leith an deontais.
Repayment of a grant related to income shall be applied first against any unamortised deferred credit recognised in respect of the grant.
#2982182
Cáilmheas diúltach a aithníodh roimhe sin — Eintiteas a choinnigh cuntas ar an gcomhcheangal gnó roimhe sin tríd an modh ceannaigh a chur i bhfeidhm, d’fhéadfadh sé gur aithin sé creidmheas iarchurtha as farasbarr leasa dá chuid i nglanluach cóir shócmhainní in-sainaitheanta agus dhliteanais an fhaighteáin os cionn chostas an leasa sin (dá ngairtear uaireanta cáilmheas diúltach).
Previously recognised negative goodwill — An entity that accounted for the prior business combination by applying the purchase method may have recognised a deferred credit for an excess of its interest in the net fair value of the acquiree’s identifiable assets and liabilities over the cost of that interest (sometimes called negative goodwill).
#2982183
Más amhlaidh sin, dí-aithneoidh an t-eintiteas suim ghlanluacha an chreidmheasa iarchurtha sin ag tús na chéad tréimhse bliantúla ina gcuirtear an IFRS seo i bhfeidhm agus déanfaidh coigeartú comhfhreagrach ar iarmhéid tosaigh an tuillimh choimeádta ón dáta sin.
If so, the entity shall derecognise the carrying amount of that deferred credit at the beginning of the first annual period in which this IFRS is applied with a corresponding adjustment to the opening balance of retained earnings at that date.