Bíonn faisnéis úsáideach le fáil freisin sna nótaí a ghabhann leis na cuntais, mar shampla mionsonraí nó treoir maidir leis na hiontrálacha sna cuntais a thuiscint.
Useful information can also be found in the notes to the accounts, such as more detail or guidance on how to interpret the entries in the accounts.
a nochtadh sna nótaí a ghabhann leis na cuntais agus dá réir sin déanfar na brabúis a bheidh ar fáil lena ndáileadh a shrianadh de mhéid na hasbhainte sin.”;
shall be disclosed in the notes to the accounts and the profits available for distribution shall accordingly be restricted by the amount of such deduction.”;
a nochtadh sna nótaí a ghabhann leis na cuntais agus dá réir sin déanfar na brabúis a bheidh ar fáil lena ndáileadh a shrianadh de mhéid na hasbhainte sin.”; [EN]
shall be disclosed in the notes to the accounts and the profits available for distribution shall accordingly be restricted by the amount of such deduction.";
Cheanglófaí uirthi/air ansin a mhíniú go ndearnadh seo, agus a thaispeáint (sna nótaí leis na cuntais) cé mar a bheadh na ráitis airgeadais difriúil dá leanfaí na caighdeáin.
S/he would then be required to explain that this had been done, and show (in the notes to the accounts) how the financial statements would have been different if the standards had been followed.
Ar choinníoll go ndéanfar na méideanna i leith na n-ítimí seo a leanas a nochtadh ar leithligh i gclár comhardaithe na cuideachta nó sna nótaí a bheidh ag gabháil le cuntais na cuideachta, is é sin le rá:
Provided that the amounts in respect of the following items shall be disclosed separately either in the balance sheet of the company or in the notes to the accounts of the company, that is to say:
Mar a léirítear sa Dara Nóta, rinne an Coimisiún anailís ar dtús ar an gcuntas brabúis agus caillteanais iniúchta agus ar na nótaí a ghabhann le cuntais Ajinomoto (Malaysia) Berhad le haghaidh na bliana dar críoch na 31 Márta 2020 d’fhonn costas díolacháin agus SGA a shuí.
As indicated in the Second Note, the Commission first analysed the audited Profit and Loss account and Notes to the accounts for Ajinomoto (Malaysia) Berhad for the year ending 31 March 2020 in order to establish the Cost of sales and SG&A expenses.