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  1. #2321711

    [Féach: Sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile; Ioncam cuimsitheach eile]

    [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  2. #2324965

    Ioncam cuimsitheach eile, roimh cháin, sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile

    Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  3. #2325037

    Ioncam cuimsitheach eile, glan ó cháin, sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile

    Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  4. #2327713

    Áirítear ar ioncam cuimsitheach eile an infheisteora a sciar d’ioncam cuimsitheach eile na hinstitiúide infheistiúcháin.

    The investor's other comprehensive income includes its share of the other comprehensive income of the investee.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  5. #2597492

    [Féach: Sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile; Ioncam cuimsitheach eile]

    [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  6. #2600741

    Ioncam cuimsitheach eile, roimh cháin, sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile

    Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  7. #2600813

    Ioncam cuimsitheach eile, glan ó cháin, sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile

    Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  8. #2603495

    Áirítear ar ioncam cuimsitheach eile an infheisteora a sciar d’ioncam cuimsitheach eile na hinstitiúide infheistiúcháin.

    The investor’s other comprehensive income includes its share of the other comprehensive income of the investee.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  9. #2974358

    in ioncam cuimsitheach eile, aithneofar in ioncam cuimsitheach eile í (féach mír 62).

    in other comprehensive income, shall be recognised in other comprehensive income (see paragraph 62).

    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)

  10. #583855

    ioncam cuimsitheach carntha eile;

    accumulated other comprehensive income;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  11. #2025994

    Ioncam cuimsitheach eile carntha (agus cúlchistí eile)

    Accumulated other comprehensive income (and other reserves)

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  12. #2159796

    Sna comhchodanna d’ioncam cuimsitheach eile áirítear:

    The components of other comprehensive income include:

    Commission Regulation (EU) 2021/2036 of 19 November 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 17 (Text with EEA relevance)

  13. #2175645

    sócmhainní airgeadais ar luach cóir trí ioncam cuimsitheach eile;

    financial assets at fair value through other comprehensive income;

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  14. #2175690

    iasachtaí agus airleacain ar chostas amúchta agus ar luach cóir trí ioncam cuimsitheach eile;

    loans and advances at amortised cost and at fair value through other comprehensive income;

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  15. #2188551

    Ioncam cuimsitheach eile carntha

    Accumulated other comprehensive income

    Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

  16. #2314347

    Ioncam cuimsitheach carntha eile

    Accumulated other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  17. #2314350

    [Féach: IFRSs [member]; Ioncam cuimsitheach eile]

    [Refer: IFRSs [member]; Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  18. #2314351

    Ioncam cuimsitheach eile carntha iomlán

    Total accumulated other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  19. #2314352

    Ioncam cuimsitheach eile carntha [abstract]

    Accumulated other comprehensive income [abstract]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  20. #2314353

    Ioncam cuimsitheach eile carntha [member]

    Accumulated other comprehensive income [member]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  21. #2314355

    Seasann an ball seo d’ioncam cuimsitheach eile carntha.

    This member stands for accumulated other comprehensive income.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  22. #2314356

    [Féach: Ioncam cuimsitheach eile]

    [Refer: Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  23. #2314963

    Méid a chuirtear i láthair in ioncam cuimsitheach eile arna réadú ar dhí-aithint dliteanais airgeadais

    Amount presented in other comprehensive income realised at derecognition of financial liability

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  24. #2314966

    Méid a athaicmítear ó bhrabús nó caillteanas chuig ioncam cuimsitheach eile agus cur chuige forleagain á chur i bhfeidhm

    Amount reclassified from profit or loss to other comprehensive income applying overlay approach

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  25. #2314972

    Méid a athaicmítear chuig ioncam cuimsitheach eile ó bhrabús nó caillteanas agus cur chuige forleagain á chur i bhfeidhm, roimh cháin

    Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  26. #2314975

    Méid a athaicmítear chuig ioncam cuimsitheach eile ó bhrabús nó caillteanas agus cur chuige forleagain á chur i bhfeidhm, glan ó cháin

    Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  27. #2314983

    [Féach: Sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol; Ioncam cuimsitheach eile]

    [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  28. #2315886

    Comhpháirteanna d’ioncam cuimsitheach eile a athaicmeofar ina mbrabús nó ina gcaillteanas, roimh cháin [abstract]

    Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  29. #2316211

    [Féach: Ag luach cóir [member]; Ioncam cuimsitheach eile]

    [Refer: At fair value [member]; Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  30. #2316212

    Gnóthachan (caillteanas) carnach a aithníodh roimhe in ioncam cuimsitheach eile a eascraíonn as athaicmiú sócmhainní airgeadais amach as luach cóir trí ioncam cuimsitheach eile isteach i luach cóir trí chatagóir tomhais bhrabúis nó chaillteanais

    Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  31. #2316215

    [Féach: Sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile; Sócmhainní airgeadais ag luach cóir trí bhrabús nó caillteanas; Ioncam cuimsitheach eile]

    [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  32. #2316352

    Sócmhainní airgeadais ag luach cóir trí ioncam cuimsitheach eile

    Current financial assets at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  33. #2316354

    An méid sócmhainní airgeadais reatha ag luach cóir trí ioncam cuimsitheach eile.

    The amount of current financial assets at fair value through other comprehensive income.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  34. #2316355

    [Féach: Sócmhainní airgeadais ag luach cóir trí ioncam cuimsitheach eile]

    [Refer: Financial assets at fair value through other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  35. #2316356

    Sócmhainní airgeadais reatha iomlána ag luach cóir trí ioncam cuimsitheach eile

    Total current financial assets at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  36. #2316357

    Sócmhainní airgeadais reatha iomlána ag luach cóir trí ioncam cuimsitheach eile [abstract]

    Current financial assets at fair value through other comprehensive income [abstract]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  37. #2316385

    Sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile

    Current financial assets measured at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  38. #2316386

    An méid sócmhainní airgeadais reatha arna dtomhas ag luach cóir trí ioncam cuimsitheach eile.

    The amount of current financial assets measured at fair value through other comprehensive income.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  39. #2316387

    [Féach: Sócmhainní airgeadais arna dtomhas ag luach cóir trí ioncam cuimsitheach eile]

    [Refer: Financial assets measured at fair value through other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  40. #2316422

    Infheistíochtaí reatha in ionstraimí cothromais a ainmnítear ag luach cóir trí ioncam cuimsitheach eile

    Current investments in equity instruments designated at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  41. #2316424

    [Féach: Infheistíochtaí in ionstraimí cothromais a ainmnítear ag luach cóir trí ioncam cuimsitheach eile]

    [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  42. #2317689

    Infheistíochtaí in ionstraimí cothromais a ainmnítear ag luach cóir trí ioncam cuimsitheach eile

    Description of investments in equity instruments designated at fair value through other comprehensive income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  43. #2317746

    [Féach: Ag luach cóir [member]; Ionstraimí cothromais dílse an eintitis [member]; Ioncam cuimsitheach eile]

    [Refer: At fair value [member]; Entity's own equity instruments [member]; Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  44. #2317824

    [Féach: Riosca creidmheasa [member]; Ionstraimí airgeadais, aicme [member]; Ioncam cuimsitheach eile]

    [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  45. #2318106

    [Féach: Infheistíochtaí in ionstraimí cothromais a ainmnítear ag luach cóir trí ioncam cuimsitheach eile [member]]

    [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  46. #2318647

    Nochtadh anailíse ar ioncam cuimsitheach eile de réir míre [abstract]

    Disclosure of analysis of other comprehensive income by item [abstract]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  47. #2318648

    Nochtadh anailíse ar ioncam cuimsitheach eile de réir míre [text block]

    Disclosure of analysis of other comprehensive income by item [text block]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  48. #2318650

    Nochtadh uile na hanailíse ar ioncam cuimsitheach eile de réir míre.

    The entire disclosure of the analysis of other comprehensive income by item.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  49. #2318651

    Nochtadh anailíse ar ioncam cuimsitheach eile de réir míre [line items]

    Disclosure of analysis of other comprehensive income by item [line items]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  50. #2318652

    Nochtadh anailíse ar ioncam cuimsitheach eile de réir míre [table]

    Disclosure of analysis of other comprehensive income by item [table]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)