Gaois

Search direction

Search mode

Filter results

Collections

30 results in 11 documents

  1. #2992107

    Más é atá san úsáid is airde agus is fearr a bhaint as an tsócmhainn, í a úsáid ar bhonn neamhspleách, is é atá i luach cóir na sócmhainne, an praghas a gheofaí in idirbheart reatha chun an tsócmhainn a dhíol le rannpháirtithe sa mhargadh a bhainfeadh úsáid as an tsócmhainn ar bhonn neamhspleách.

    If the highest and best use of the asset is to use it on a stand-alone basis, the fair value of the asset is the price that would be received in a current transaction to sell the asset to market participants that would use the asset on a stand-alone basis.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  2. #434261

    (3) Maidir le hIonstraimí Maoinithe arna n-eisiúint nó arna ndéanamh faoi Chlár de chuid SaorCAE nó ar bhonn neamhspleách, ceanglófar ar gach Ráthóir Ráthaíocht neamhinchúlghairthe neamhchoinníollach a eisiúint i bhfoirm a bheidh le ceadú ag na Ráthóirí chun críche an Chomhaontaithe seo agus de mhéid atá comhionann le toradh na nithe seo a leanas, eadhon (a) an céatadán a leagtar amach taobh le hainm gach Ráthóra sa tríú colún (an “Treoir Ranníoca”) in Iarscríbhinn 2 (de réir mar a dhéantar an céatadán sin a choigeartú ó am go ham de réir théarmaí an Chomhaontaithe seo agus/nó mar léiriú ar aon Bhallstát de chuid an limistéir euro nár sholáthair a Dhaingniúchán Tiomantais go fóill le linn na tréimhse forfheidhmithe de bhun Airteagal 1 agus arna chur in iúl ag SaorCAE do na Ráthóirí) (an “Céatadán Coigeartaithe Treorach Rannı´oca”), (b) 120%, agus (c) oibleagáidí SaorCAE (i leith príomhshuime, úis nó méideanna eile a bheidh dlite) i leith na nIonstraimí Maoinithe arna n-eisiúint nó arna ndéanamh ag SaorCAE ar bhonn neamhspleách nó faoi Chlár de chuid SaorCAE.

    (3) In respect of Funding Instruments issued or entered into under an EFSF Programme or on a stand-alone basis, each Guarantor shall be required to issue an irrevocable and unconditional Guarantee in a form to be approved by the Guarantors for the purpose of this Agreement and in an amount equal to the product of (a) the percentage set out next to each Guarantor’s name in the third column (the “Contribution Key”) in Annex 2 (as such percentage is adjusted from time to time in accordance with the terms of this Agreement and/or to reflect any euro-area Member State not yet having provided its Commitment Confirmation during the implementation period pursuant to Article 1 and notified in writing by EFSF to the Guarantors) (the “Adjusted Contribution Key Percentage”), (b) 120%, and (c) the obligations of EFSF (in respect of principal, interest or other amounts due) in respect of the Funding Instruments issued or entered into by EFSF on a stand-alone basis or under an EFSF Programme.

    EUROPEAN FINANCIAL STABILITY FACILITY ACT 2010

  3. #434318

    (3) I dtaca le struchtúrú agus caibidil Ionstraimí Maoinithe ar bhonn neamhspleách nó faoi chlár nó cláir de chuid SaorCAE, féadfaidh SaorCAE:

    (3) In connection with the structuring and negotiation of Funding Instruments on a stand-alone basis or under EFSF Programme(s) ESFS may:

    EUROPEAN FINANCIAL STABILITY FACILITY ACT 2010

  4. #1731693

    Maidir le cosaint na ráiteas trócaire agus na n-aighneachtaí socraíochta ba cheart don Treoir seo cur i bhfeidhm an dlí iomaíochta náisiúnta ar bhonn aonair a chumhdach freisin.

    As regards the protection of leniency statements and settlement submissions, this Directive should also cover the application of national competition law on a stand-alone basis.

    Directive (EU) 2019/1 of the European Parliament and of the Council of 11 December 2018 to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market (Text with EEA relevance.)

  5. #1731946

    Maidir le hAirteagal 31(3) agus Airteagal 31(4) den Treoir seo, cumhdaítear leis an Treoir seo freisin dlí iomaíochta náisiúnta arna chur i bhfeidhm ar bhonn aonair.

    As regards Article 31(3) and (4) of this Directive, this Directive also covers the application of national competition law on a stand-alone basis.

    Directive (EU) 2019/1 of the European Parliament and of the Council of 11 December 2018 to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market (Text with EEA relevance.)

  6. #1759885

    Eisceacht uaidh sin is ea cosaint na ráiteas trócaire agus na naighneachtaí socraíochta a bhaineann freisin leis an dlí iomaíochta náisiúnta arna chur i bhfeidhm ina aonar.

    This is with the exception of the protection of leniency statements and settlement submissions which also extends to national competition law applied on a stand-alone basis.

    Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market

  7. #1797904

    Chun críocha an ríomha sin, déanfar na suíomhanna sin go léir a mheas ar bhonn leithleach mar phunann ar leithligh.

    For the purposes of that calculation, all those positions shall be considered on a stand-alone basis as a separate portfolio.

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  8. #2259482

    Cuireann an Phortaingéil in iúl go raibh brabús á dhéanamh ar bhonn aonair ag TAP Air Portugal sular bhris an ráig amach agus chuir sí in iúl go raibh comharthaí soiléire ann maidir le cobhsaíocht airgeadais.

    Portugal points out that before the outbreak TAP Air Portugal was profit-making on a stand-alone basis and presented clear signs of financial stability.

    Commission Decision (EU) 2022/763 of 21 December 2021 on the State aid SA.60165- 2021/C (ex 2021/N) which Portugal is planning to implement for TAP SGPS (notified under document C(2021) 9941) (Only the English text is authentic) (Text with EEA relevance)

  9. #2936550

    Féadfar iniúchtaí fuinnimh a dhéanamh ar bhonn neamhspleách nó mar chuid de chóras bainistíochta comhshaoil níos leithne nó de chonradh feidhmíochta fuinnimh.

    Energy audits may be carried out on a stand-alone basis or be part of a broader environmental management system or an energy performance contract.

    Directive (EU) 2023/1791 of the European Parliament and of the Council of 13 September 2023 on energy efficiency and amending Regulation (EU) 2023/955 (recast) (Text with EEA relevance)

  10. #2983535

    comhionann le luach cóir na gceart agus na n-oibleagáidí atá i seilbh an eintitis nuair a thomhaistear ar bhonn neamhspleách, má thomhaistear an tsócmhainn aistrithe ar luach cóir.

    equal to the fair value of the rights and obligations retained by the entity when measured on a stand-alone basis, if the transferred asset is measured at fair value.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  11. #2987569

    d’fhéadfadh luach cóir na sócmhainne a bheith mar an gcéanna cé acu a úsáidtear an tsócmhainn ar bhonn neamhspleách nó i gcomhcheangal le sócmhainní eile nó le sócmhainní agus dliteanais eile.

    the fair value of the asset might be the same whether the asset is used on a stand-alone basis or in combination with other assets or with other assets and liabilities.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  12. #2988155

    díolann an t-eintiteas go tráthrialta gach earra nó seirbhís ar leith (nó gach beart earraí nó seirbhísí ar leith) sa chonradh ar bhonn neamhspleách;

    the entity regularly sells each distinct good or service (or each bundle of distinct goods or services) in the contract on a stand-alone basis;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  13. #2992106

    D’fhéadfadh an úsáid is airde agus is fearr a bhaint as sócmhainn neamhairgeadais luach uasta a sholáthar do rannpháirtithe sa mhargadh trína húsáid ar bhonn neamhspleách.

    The highest and best use of a non-financial asset might provide maximum value to market participants on a stand-alone basis.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  14. #434257

    (2) Maidir le gach Comhaontú Saoráide Iasachta agus maidir leis na hIasachtaí a bheidh le tabhairt fúthu, comhaontaíonn Ballstáit an limistéir euro go n-údarófar do SaorCAE (i gcomhairle le Gasra Oibre an Ghrúpa Euro) na téarmaí a struchtúrú agus a chaibidil ar a bhféadfaidh SaorCAE Ionstraimí Maoinithe a eisiúint nó a dhéanamh ar bhonn neamhspleách nó de bhun cláir nó clár nó saoráide eisiúna fiachais (ar “Clár nó Cláir de chuid SaorCAE” gach ceann díobh) d’fhonn cistiú a thabhairt i dtaca le hIasachtaí a thabhairt d’Iasachtaithe.

    (2) In respect of each Loan Facility Agreement and the Loans to be made thereunder, the euro-area Member States agree that EFSF (in consultation with the Eurogroup Working Group) shall be authorised to structure and negotiate the terms on which EFSF may issue or enter into Funding Instruments on a stand-alone basis or pursuant to a debt issuance programme or programmes or facility (each an “EFSF Programme(s)”) to finance the making of Loans to Borrowers.

    EUROPEAN FINANCIAL STABILITY FACILITY ACT 2010

  15. #434310

    (1) I gcomhlíonadh a straitéise maoinithe, féadfaidh SaorCAE Ionstraimí Maoinithe a eisiúint nó a dhéanamh lena mbainfear tairbhe as na Ráthaíochtaí ar bhonn neamhspleách nó bunóidh sí Clár nó Cláir de chuid SaorCAE chun Ionstraimí Maoinithe a eisiúint lena mbainfear tairbhe as na Ráthaíochtaí lena gcisteofar Iasachtaí a thabhairt de réir théarmaí an Chomhaontaithe seo.

    (1) In compliance with its funding strategy, EFSF may issue or enter into Funding Instruments benefitting from the Guarantees on a stand-alone basis or shall establish one or more EFSF Programme(s) for the purpose of issuing Funding Instruments benefitting from Guarantees which shall finance the making of Loans in accordance with the terms of this Agreement.

    EUROPEAN FINANCIAL STABILITY FACILITY ACT 2010

  16. #1731692

    Dá réir sin, ba cheart do raon feidhme na Treorach idir chur i bhfeidhm Airteagail 101 agus 102 CFAE ar bhonn aonair agus chur i bhfeidhm an dlí iomaíochta náisiúnta i gcomhthráth ar an gcás céanna a chumhdach.

    Accordingly, the scope of the Directive should cover both the application of Articles 101 and 102 TFEU on a stand-alone basis and the parallel application of national competition law to the same case.

    Directive (EU) 2019/1 of the European Parliament and of the Council of 11 December 2018 to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market (Text with EEA relevance.)

  17. #1731699

    Mar gheall ar fhorfheidhmiú neamh-chomhsheasmhach Airteagail 101 agus 102 CFAE bíodh sé sin ar bhonn aonair nó i gcomhthráth leis an dlí iomaíochta náisiúnta, cailltear deiseanna chun deireadh a chur le bacainní ar dhul isteach sa mhargadh agus chun margaí iomaíocha níos cothroime a chruthú ar fud an Aontais, áit a rachadh gnóthais in iomaíocht le chéile bunaithe ar a mbuanna.

    Uneven enforcement of Articles 101 and 102 TFEU, whether applied on a stand-alone basis or in parallel with national competition law, results in missed opportunities to remove barriers to market entry and to create fairer competitive markets throughout the Union where undertakings compete on their merits.

    Directive (EU) 2019/1 of the European Parliament and of the Council of 11 December 2018 to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market (Text with EEA relevance.)

  18. #1731704

    Ar an dóigh sin, de dheasca forfheidhmiú neamh-chomhsheasmhach Airteagail 101 agus 102 CFAE agus an dlí iomaíochta náisiúnta, bíodh sé sin ar bhonn aonair nó i gcomhthráth leis an dlí iomaíochta náisiúnta, fud fad an Aontais, saobhtar an iomaíocht sa mhargadh inmheánach agus baintear an bonn óna fheidhmiú cuí.

    Uneven enforcement of Articles 101 and 102 TFEU, whether applied on a stand-alone basis or in parallel with national competition law, throughout the Union thus distorts competition in the internal market and undermines its proper functioning.

    Directive (EU) 2019/1 of the European Parliament and of the Council of 11 December 2018 to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market (Text with EEA relevance.)

  19. #1731956

    ciallaíonn “dlí iomaíochta náisiúnta” forálacha an dlí náisiúnta arb ionann cuspóir dóibh den chuid is mó agus d'Airteagail 101 agus 102 CFAE agus a chuirtear i bhfeidhm ar an gcás céanna agus i gcomhthráth le dlí iomaíochta an Aontais de bhun Airteagal 3(1) de Rialachán (CE) Uimh. 1/2003, mar aon le forálacha an dlí náisiúnta arb ionann cuspóir dóibh den chuid is mó agus d'Airteagal 101 agus Airteagal 102 CFAE agus a chuirtear i bhfeidhm ar bhonn aonair maidir le hAirteagal 31(3) agus Airteagal 31(4) den Treoir seo, seachas forálacha den dlí náisiúnta lena bhforchuirtear pionóis choiriúla ar dhaoine nádúrtha;

    ‘national competition law’ means provisions of national law that predominantly pursue the same objective as Articles 101 and 102 TFEU and that are applied to the same case and in parallel to Union competition law pursuant to Article 3(1) of Regulation (EC) No 1/2003, as well as provisions of national law that predominantly pursue the same objective as Articles 101 and 102 TFEU and that are applied on a stand-alone basis as regards Article 31(3) and (4) of this Directive, excluding provisions of national law which impose criminal penalties on natural persons;

    Directive (EU) 2019/1 of the European Parliament and of the Council of 11 December 2018 to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market (Text with EEA relevance.)

  20. #1759884

    Dá réir sin, ba cheart do raon feidhme na Treorach idir chur i bhfeidhm Airteagal 101 agus Airteagal 102 CFAE ina naonar agus chur i bhfeidhm an dlí iomaíochta náisiúnta i gcomhthráth ar an gcás céanna a chumhdach.

    Accordingly, the scope of the Directive should cover both the application of Articles 101 and 102 TFEU on a stand-alone basis and the application of national competition law applied in parallel to the same case.

    Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL to empower the competition authorities of the Member States to be more effective enforcers and to ensure the proper functioning of the internal market

  21. #1796491

    Na ceanglais cistí dílse do phriacal margaidh na suíomhanna uile a sannadh don phunann ar leithligh dá dtagraítear i bpointe (a) de mhír 5, déanfar iad a ríomh ar bhonn aonair agus beidh siad sa bhreis ar na ceanglais cistí dílse do na suíomhanna leabhair trádála eile.

    The own funds requirements for the market risk of all the positions assigned to a separate portfolio as referred to in point (a) of paragraph 5 shall be calculated on a stand-alone basis and shall be in addition to the own funds requirements for the other trading book positions.

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  22. #1796492

    Chun críocha na gceanglas tuairiscithe a leagtar amach in Airteagal 430b, na ceanglais cistí dílse do phriacal margaidh na suíomhanna uile a sannadh don phunann ar leithligh dá dtagraítear i bpointe (a) de mhír 5 den Airteagal seo nó don deasc trádála nó atá ag an deasc dá dtagraítear i bpointe (b) de mhír 5 den Airteagal seo, de réir mar is iomchuí, déanfar iad a ríomh ar bhonn aonair mar phunann ar leithligh agus beidh siad sa bhreis ar ríomh na gceanglas cistí dílse do na suíomhanna leabhair trádála eile.”;

    For the purposes of the reporting requirements set out in Article 430b, the calculation of the own funds requirements for market risk of all the positions assigned to the separate portfolio as referred to in point (a) of paragraph 5 of this Article or to the trading desk or entered into by the trading desk referred to in point (b) of paragraph 5 of this Article, where appropriate, shall be calculated on a stand-alone basis as a separate portfolio and shall be additional to the calculation of own funds requirements for the other trading book positions.’;

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  23. #1936987

    Déanfar na ceanglais cistí dílse maidir le gach suíomh sa GC céanna a n-úsáidtear na ríomhanna dá dtagraítear sa chéad fhomhír ina leith a ríomh ar bhonn aonair mar phunann ar leithligh, agus úsáid á baint as an gcur chuige a leagtar amach sa Chaibidil seo.

    The own funds requirements for all positions in the same CIU for which the calculations referred to in the first subparagraph are used shall be calculated on a stand-alone basis as a separate portfolio using the approach set out in this Chapter.

    Commission Delegated Regulation (EU) 2021/424 of 17 December 2019 amending Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to the alternative standardised approach for market risk (Text with EEA relevance)

  24. #2111528

    Cumhdófar leis na dearbháin suas le 50 % de na costais suiteála iomlána agus den táille mhíosúil iomlán a bhaineann le síntiús a ghlacadh le seirbhís rochtana idirlín leathanbhanda lena ngabhann na luasanna a shonraítear i mír 3, bíodh sé sin ar bhonn aonair nó mar chuid de bheartán seirbhísí, lena n-áirítear, ar a laghad, an trealamh teirminéalach (móideim/ródaire) atá riachtanach le haghaidh rochtain idirlín lena ngabhann na luasanna a shonraítear i mír 3 a fháil.

    The vouchers shall cover up to 50 % of the total set-up costs and monthly fee to subscribe to a broadband internet access service with the speeds specified in paragraph 3, whether on a stand-alone basis or as part of a bundle of services, which include at least the necessary terminal equipment (modem/router) for access to the internet with the speed specified in paragraph 3.

    Commission Regulation (EU) 2021/1237 of 23 July 2021 amending Regulation (EU) No 651/2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (Text with EEA relevance)

  25. #2202326

    Is féidir córais intleachta saorga a dhearadh ionas go n‑oibreoidh siad le leibhéil éagsúla neamhspleáchais agus is féidir iad a úsáid ar bhonn neamhspleách nó mar chomhpháirt táirge, gan beann ar cé acu a bhfuil an córas comhtháite go fisiciúil sa táirge (leabaithe) nó ag freastal ar fheidhm an táirge gan a bheith comhtháite ann (neamhleabaithe).

    AI systems can be designed to operate with varying levels of autonomy and be used on a stand-alone basis or as a component of a product, irrespective of whether the system is physically integrated into the product (embedded) or serve the functionality of the product without being integrated therein (non-embedded).

    Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL LAYING DOWN HARMONISED RULES ON ARTIFICIAL INTELLIGENCE (ARTIFICIAL INTELLIGENCE ACT) AND AMENDING CERTAIN UNION LEGISLATIVE ACTS

  26. #2259930

    Ar bhonn na faisnéise atá ina sheilbh, tugann an Coimisiún dá aire freisin, cé go bhféadfadh bealaí áirithe do TAP Air Portugal a bheith tarraingteach d’iomaitheoir ar bhonn neamhspleách, níl aon chosúlacht ann go bhféadfadh aon iomaitheoir seirbhísí iomlána TAP SGPS a ghlacadh chuige féin.

    On the basis of the information in its possession, the Commission also notes that, while some of TAP Air Portugal’ routes might be attractive for a competitor on a stand-alone basis, there are no indications that any competitor could take over the whole of TAP SGPS’ services.

    Commission Decision (EU) 2022/763 of 21 December 2021 on the State aid SA.60165- 2021/C (ex 2021/N) which Portugal is planning to implement for TAP SGPS (notified under document C(2021) 9941) (Only the English text is authentic) (Text with EEA relevance)

  27. #2912192

    Dá bhrí sin, scrúdóidh an Coimisiún ar dtús an réamhcheist maidir le cé acu atá nó nach bhfuil an iasacht ó 2019 indeighilte ó na hiasachtaí ó 2017 chun a chinneadh cé acu ba cheart nó nár cheart, i leith na hiasachta ó 2019, measúnú a dhéanamh ar an gcabhair a sholáthraítear ar bhonn neamhspleách, lena n-áirítear measúnú ar infheidhmeacht na tástála MEO.

    Therefore, the Commission will first examine the preliminary question whether the 2019 loan is separable from the 2017 loans in order to determine whether, in respect of the 2019 loan, the assessment on the existence of aid on a stand-alone basis should be conducted, including the assessment of the applicability of the MEO test.

    Commission Decision (EU) 2023/2160 of 27 March 2023 on State aid in favour of Alitalia (new loan to Alitalia) SA.55678 (2019/NN), implemented by Italy (notified under document C(2023) 1713)

  28. #2987573

    d’fhéadfaí úsáid sócmhainne i gcomhcheangal le sócmhainní eile nó le sócmhainní agus dliteanais eile a ionchorprú sa tomhas luach cóir trí choigeartuithe ar luach na sócmhainne arna húsáid ar bhonn neamhspleách.

    an asset’s use in combination with other assets or with other assets and liabilities might be incorporated into the fair value measurement through adjustments to the value of the asset used on a stand-alone basis.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  29. #2988146

    níor leag an t-eintiteas praghas síos go fóill don earra nó don tseirbhís sin agus níor díoladh an t-earra nó an tseirbhís roimhe sin ar bhonn neamhspleách (i.e. tá an praghas díola éiginnte).

    the entity has not yet established a price for that good or service and the good or service has not previously been sold on a stand-alone basis (ie the selling price is uncertain).

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  30. #2988156

    díolann an t-eintiteas go tráthrialta freisin ar bhonn neamhspleách beart (nó bearta) de roinnt de na hearraí nó seirbhísí ar leith sin ar lascaine le praghsanna díola neamhspleácha na n-earraí nó na seirbhísí i ngach beart; agus

    the entity also regularly sells on a stand-alone basis a bundle (or bundles) of some of those distinct goods or services at a discount to the stand-alone selling prices of the goods or services in each bundle; and

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)