#573258
ús a mhuirearaítear ar rótharraingtí bainc;
interest charged on bank overdrafts;
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#1187883
(e) comhiomlán iasachtaí bainc agus rótharraingtí bainc;
( e ) the aggregate amount of bank loans and overdrafts;
#1389730
Srian le faoiseamh i leith ús ar rótharraingtí.
Restriction of relief for interest on overdrafts.
#1438147
Iasachtaí bainc agus rótharraingtí bainc
Bank loans and overdrafts
#1438181
Iasachtaí bainc agus rótharraingtí bainc
Bank loans and overdrafts
#1438400
Iasachtaí bainc agus rótharraingtí bainc
Bank loans and overdrafts
#1439271
(a) iasachtaí bainc agus rótharraingtí bainc, mar aon le hiasachtaí a tugadh don chuideachta (seachas iasachtaí bainc agus rótharraingtí bainc) agus—
( a ) bank loans and overdrafts, and loans made to the company (other than bank loans and overdrafts) which—
#1624515
rótharraingtí nó aon saoráid chreidmheasa de shaghas ar bith eile
overdrafts or any other type of credit facility
#2027430
Áirítear ann freisin ‘rótharraingtí’ ar iarmhéideanna dochair iad ar iarmhéideanna cuntais reatha;
It also includes ‘overdrafts’ that are debit balances on current account balances;
#2194630
Féach https://www.barclays.co.uk/current-accounts/bank-account/overdrafts/overdraft-charges/, arna rochtain go deireanach 18 Lúnasa 2021, do rótharraingtí feidhmiúcháin – tá táille socraithe 1.5 % den teorainn rótharraingtí socraithe ag rótharraingtí os cionn £15,000, agus táille athnuachana 1.5 %.
See https://www.barclays.co.uk/current-accounts/bank-account/overdrafts/overdraft-charges/, last accessed on 18 August 2021, fees for executive overdrafts – “overdrafts over GBP 15000 have a set-up fee of 1,5 % of the arranged overdraft limit, and a renewal fee of 1,5 %”.
#2284267
Féach https://www.barclays.co.uk/current-accounts/bank-account/overdrafts/overdraft-charges/, arna rochtain an uair dheiridh an 18 Lúnasa 2021, táillí ar rótharraingtí feidhmiúcháin - “baineann táille bhunaithe de 1.5 % den teorainn rótharraingthe shocraithe, agus táille athnuachana 1.5 %, le rótharraingtí os cionn £ 15000”.
See https://www.barclays.co.uk/current-accounts/bank-account/overdrafts/overdraft-charges/, last accessed on 18 August 2021, fees for executive overdrafts - “overdrafts over £15000 have a set-up fee of 1.5% of the arranged overdraft limit, and a renewal fee of 1.5%”.
#2315290
Rótharraingtí bainc
Bank overdrafts
#2323458
Speansas úis ar iasachtaí bainc agus rótharraingtí
Interest expense on bank loans and overdrafts
#2323459
An méid speansas úis ar iasachtaí bainc agus rótharraingtí.
The amount of interest expense on bank loans and overdrafts.
#2323460
[Féach: Speansas úis; Rótharraingtí bainc]
[Refer: Interest expense; Bank overdrafts]
#2336830
Féach https://www.barclays.co.uk/current-accounts/bank-account/overdrafts/overdraft-charges/, arna rochtain go deireanach 18 Lúnasa 2021, do rótharraingtí feidhmiúcháin – ‘tá táille socraithe 1.5 % den teorainn rótharraingtí socraithe ag rótharraingtí os cionn £15,000, agus táille athnuachana 1.5 %’.
See https://www.barclays.co.uk/current-accounts/bank-account/overdrafts/overdraft-charges/, last accessed on 18 August 2021, fees for executive overdrafts – ‘overdrafts over £15000 have a set-up fee of 1,5 % of the arranged overdraft limit, and a renewal fee of 1,5 %’.
#2364545
nach gceadófar rótharraingtí urrús, iarmhéideanna dochair, nó urrúis a chruthú nó a scriosadh go míchuí.
it does not allow securities overdrafts, debit balances or the improper creation or deletion of securities.
#2591150
Rótharraingtí bainc
Bank overdrafts
#2599241
Speansas úis ar iasachtaí bainc agus rótharraingtí
Interest expense on bank loans and overdrafts
#2599242
An méid speansas úis ar iasachtaí bainc agus rótharraingtí.
The amount of interest expense on bank loans and overdrafts.
#2599243
[Féach: Speansas úis; Rótharraingtí bainc]
[Refer: Interest expense; Bank overdrafts]
#2755277
Áireofar rótharraingtí bainc leis sin freisin.
It This shall also include bank overdrafts.
#2766533
Áirítear rótharraingtí bainc leis sin freisin.
This also includes bank overdrafts.
#2973449
Sna himthosca sin, áirítear rótharraingtí bainc mar chomhpháirt d’airgead tirim agus de choibhéisí airgid.
In these circumstances, bank overdrafts are included as a component of cash and cash equivalents.
#2997948
Creidmheas imrothlach seachas rótharraingtí agus fiachas cárta creidmheasa;
Revolving credit other than overdrafts and credit card debt;
#2193186
luann an Coimisiún i bpáirt Barclays UK chun an tagarmharc a bhunú: tá táille bhunaithe 1.5 % den teorainn rótharraingthe socraithe ag rótharraingtí os cionn £15000, agus táille athnuachana 1.5 %[.] a fhágann amach an chuid eile den phianbhreith a deir: mura n-aontaímid téarmaí éagsúla leat. Tá rótharraingtí faoi réir a gcur i bhfeidhm, imthosca airgeadais agus stair a fháil ar iasacht.
the Commission partially quotes Barclays UK to establish the benchmark: “overdrafts over GBP 15000 have a set-up fee of 1,5 % of the arranged overdraft limit, and a renewal fee of 1,5 %[.]” leaving out the rest of the sentence which states that: “unless we agree different terms with you. Overdrafts are subject to application, financial circumstances and borrowing history.”.
#574328
rótharraingtí ar chuntais taiscí inaistrithe, sa chás nach láimhseáiltear an tsuim rótharraingthe mar thaisce inaistrithe dhiúltach;
overdrafts on transferable deposit accounts, where the amount overdrawn is not treated as a negative transferable deposit;
#678991
Ní cheadófar rótharraingtí urrús, iarmhéideanna dochair ná cruthú urrús i gcóras socraíochta urrús a oibreoidh TLU.
Securities overdrafts, debit balances or securities creation shall not be allowed in a securities settlement system operated by a CSD.
#1943967
Bíonn FBManna san Aontas ag brath cuid mhór ar bhainc agus ar mhaoiniú fiachais i bhfoirm rótharraingtí bainc, iasachtaí bainc nó léasaithe.
SMEs in the Union rely heavily on banks and on debt financing in the form of bank overdrafts, bank loans or leasing.
#2939854
I gcás comhaontuithe creidmheasa seachas rótharraingtí agus comhaontuithe creidmheasa neamhiata dá dtagraítear sna toimhdí a leagtar amach i bpointe (d) agus i bpointe (e):
In the case of credit agreements other than overdrafts and open-end credit agreements as referred to in the assumptions set out in points (d) and (e):
#2973448
I roinnt tíortha, áfach, is dlúthchuid den bhainistíocht a dhéanann eintiteas ar airgead tirim iad rótharraingtí bainc atá inaisíoctha arna éileamh sin.
However, in some countries, bank overdrafts which are repayable on demand form an integral part of an entity's cash management.
#574329
rótharraingtí ar chuntais reatha eile, mar shampla, comharduithe inghrúpa idir corparáidí neamhairgeadais agus a bhfochorparáidí, ach gan comharduithe ar dliteanais iad de chuid na n-institiúidí airgeadais airgeadaíochta atá aicmithe i bhfochatagóirí na dtaiscí a áireamh;
overdrafts on other current accounts, for example, intra-group balances between non-financial corporations and their subsidiaries, but excluding balances which are liabilities of monetary financial institutions classified in the deposit sub-categories;
#585626
risíochtaí a thagann as aistrithe socraíochtaí airgid de shreang agus socraíochtaí idirbhearta ríomhíocaíochta agus costais réamhíoctha, lena n-áirítear rótharraingtí a thagann as idirbhearta loicthe nach faide iad ná líon gearr, socruithe de laethanta gnó arna chomhaontú.
exposures arising from cash settlements by wire transfer and settlements of electronic payment transactions and prepaid cost, including overdrafts arising from failed transactions that do not exceed a short, fixed agreed number of business days.
#585839
i gcás rótharraingtí, tosaíonn na laethanta thar téarma a luaithe a sháraíonn an t-oibleagáideoir teorainn mholta, a luaithe a mholtar teorainn dó atá níos lú ná na suimeanna gan íoc, nó a luaithe atá creidmheas tarraingthe aige gan údarás, nuair atá an méid bunúsach ábhartha;
for overdrafts, days past due commence once an obligor has breached an advised limit, has been advised a limit smaller than current outstandings, or has drawn credit without authorisation and the underlying amount is material;
#723034
I gcomhréir le hAirteagal 123 den Chonradh ar Fheidhmiú an Aontais Eorpaigh, toirmiscfear ar BCE agus ar bhainc cheannais náisiúnta rótharraingtí nó aon saoráid chreidmheasa de shaghas ar bith eile a thabhairt i bhfabhar institiúidí, comhlachtaí, oifigí nó gníomhaireachtaí Aontais, Rialtais Láir, údarás réigiúnach nó áitiúil nó údarás poiblí eile, comhlachtaí eile arna rialú faoin dlí poiblí nó gnóthas poiblí sna Ballstáit, agus toirmiscfear freisin ar BCE nó ar bhainc cheannais náisiúnta ionstraimí fiachais a cheannach go díreach uathu.
In accordance with Article 123 of the Treaty on the Functioning of the European Union, overdrafts or any other type of credit facility with the ECB or with the national central banks in favour of Union institutions, bodies, offices or agencies, central governments, regional, local or other public authorities, other bodies governed by public law, or public undertakings of Member States shall be prohibited, as shall the purchase directly from them by the ECB or national central banks of debt instruments.
#737373
Áireofar sna cistí poiblí dá dtagraítear i mír 1 cistí scairchaipitil agus cuasachaipitiúla, deontais neamh-in-aisíoctha, deontais nach bhfuil in-aisíoctha ach i gcúinsí áirithe, iasachtaí lena n-áirítear rótharraingtí agus airleacain i leith instealltaí caipitil, ráthaíochtaí arna dtabhairt do chomhlacht bainistíochta an chalafoirt ag údaráis phoiblí, agus aon chineál tacaíochta airgeadais poiblí eile.
The public funds referred to in paragraph 1 shall include share capital and quasi-capital funds, non-refundable grants, grants only refundable in certain circumstances, loans including overdrafts and advances on capital injections, guarantees given to the managing body of the port by public authorities and any other form of public financial support.
#774008
17. —Chún cricheanna a ngnótha no i gcúrsaí a bhaineann le n-a ngnó féadfidh an Chuideachta airgead d'fháil ar iasacht go sealadach tré sháruithe cuntais no ar shlí eile agus, fé láimh no fé lámha duine no níos mó dá Stiúrthóirí no dá n-Oifigigh, dár tugadh údarás generálta no speisialta, féadfid Billí Malairte nó instruimidí ionmhalartuithe eile do tharang, do ghlaca agus do chur fé chúl-scríobh
17.— The Company may for the purposes of or in connection with their business borrow moneys on temporary loan by means of overdrafts or otherwise and may under the hand or hands of one or more of their Directors or Officers generally or specially authorised draw accept and endorse Bills of Exchange or other negotiable instruments.
#1006129
(2) Is dleathach don Chorparáid, le haontú an Aire, pé suimeanna a theastós ón gCorparáid chun críocha a gnótha go ginearálta nó chun críche áirithe (do réir mar sonrófar san aontú) a fháil ar iasacht, aon tráth nó trátha, trí rótharraing nó airleacan sealadach eile ó aon Bhanc nó foras creidiúnais eile, ach sin i slí nach mó ná dhá chéad agus caoga míle punt ar fad an méid iomlán a bheas dlite aon tráth áirithe ar scór na rótharraing nó na n-airleacan sealadach eile sin.
(2) It shall be lawful for the Corporation with the approval of the Minister to borrow at any time or times by way of overdraft or other temporary advance from any Bank or other credit institution such sums as the Corporation may require either (as may be specified in the approval) for the purposes of business generally or for a particular purpose, but so that the total amount owing on foot of such overdrafts or other temporary advances at any one time shall not in the aggregate exceed two hundred and fifty thousand pounds.
#2193197
Maidir leis sin, chuir an Coimisiún in iúl go ngearrann Banc Barclays táille 1,5 % den teorainn rótharraingthe socraithe, mar aon le táille athnuachana 1,5 % do rótharraingtí os cionn £ 15000.
In this respect, the Commission pointed out that for instance Barclays Bank charges a set-up fee of 1,5 % of the arranged overdraft limit, and a renewal fee of 1,5 % for overdrafts over GBP 15000.
#2283001
I ndáil leis sin, luaigh an Coimisiún go ngearrann Barclays Bank táille socrúcháin de 1.5 % den teorainn rótharraingthe socraithe agus táille athnuachana de 1.5 % ar rótharraingtí os cionn £ 15000.
In this respect, the Commission pointed out that for instance Barclays Bank charges a set-up fee of 1,5 % of the arranged overdraft limit, and a renewal fee of 1,5 % for overdrafts over £ 15000.
#2755208
Ní dhéanfar cuntais bhainc a ghlanluacháil, mar sin ní aithneofar san ítim sin ach cuntais dheimhneacha amháin agus rótharraingtí bainc a thaispeánfar laistigh de dhliteanais ach amháin i gcás inarb ann do cheart dlíthiúil fritháirimh agus rún inléirithe socrú glan a dhéanamh.
Bank accounts shall not be netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shall be shown within liabilities unless where both legal right of offset and demonstrable intention to settle net exist.
#2766468
Ní dhéanfar cuntais bhainc a ghlanluacháil, mar sin ní aithneofar sa mhír sin ach cuntais dheimhneacha amháin agus rótharraingtí bainc a thaispeántar laistigh de dhliteanais ach amháin i gcás inarb ann do cheart dlíthiúil fritháirimh agus rún inléirithe socrú glan a dhéanamh.
Bank accounts shall not be netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shown within liabilities unless where both legal right of offset and demonstrable intention to settle net exist.
#2972932
Is samplaí iad roinnt dliteanas airgeadais a chomhlíonann an sainmhíniú ar arna sealbhú lena dtrádáil in IFRS 9, rótharraingtí bainc, agus an chuid reatha de dhliteanais airgeadais neamh-reatha, díbhinní iníoctha, cánacha ioncaim agus suimeanna iníoctha eile nach mbaineann le trádáil.
Examples are some financial liabilities that meet the definition of held for trading in IFRS 9, bank overdrafts, and the current portion of non-current financial liabilities, dividends payable, income taxes and other non-trade payables.
#3133199
Is samplaí iad roinnt dliteanas airgeadais a chomhlíonann an sainmhíniú arna shealbhú le trádáil in IFRS 9, rótharraingtí bainc, agus an chuid reatha de dhliteanais airgeadais neamh-reatha, díbhinní iníoctha, cánacha ioncaim agus suimeanna iníoctha eile nach mbaineann le trádáil.
Examples are some financial liabilities that meet the definition of held for trading in IFRS 9, bank overdrafts, and the current portion of non-current financial liabilities, dividends payable, income taxes and other non-trade payables.
#589352
Déanfaidh institiúidí measúnú rialta ar dhóchúlacht agus ar mhéid ionchasach n-eis-sreafaí leachtachta sa 30 lá dar gcionn chomh fada is a bhaineann sé le táirgí nó seirbhísí nach bhfuil gafa in Airteagal 422, Airteagal 423 agus Airteagal 424 agus atá tairgthe nó urraithe acu nó a mheasfadh ceannaitheoirí féideartha go raibh baint acu leo, lena n-áirítear eis-sreafaí leachtachta a eascróidh as aon chomhaontuithe conarthacha, amhail oibleagáidí eile lasmuigh den chlár comhardaithe agus oibleagáidí cistithe teagmhasacha, ach nach mbeidh siad teoranta dóibh sin amháin, agus lena n-áirítear saoráidí tiomanta cistiúcháin, iasachtaí neamhtharraingthe agus airleacain do chontrapháirtithe mórdhíola, morgáistí a comhaontaíodh ach nár tarraingíodh anuas go fóill, cártaí creidmheasa, rótharraingtí, eis-sreafaí beartaithe a bhaineann le hiasachtaí nua miondíola nó mórdhíola a athnuachan nó a fhadú, díorthaigh iníoctha beartaithe agus táirgí a bhaineann le creidmheas trádála lasmuigh den chlár comhardaithe, ach nach mbeidh siad teoranta dóibh sin amháin, de réir mar a thagraítear dóibh in Airteagal 429 agus in Iarscríbhinn 1. Déanfar measúnú ar na heis-sreafaí seo faoin toimhde a bhaineann le meascán de chás neamhghnách agus de chás struis ar fud an mhargaidh.
Institutions shall regularly assess the likelihood and potential volume of liquidity outflows during the next 30 days as far as products or services are concerned, which are not captured in Articles 422, 423 and 424 and which they offer or sponsor or which potential purchasers would consider to be associated with them, including but not limited to liquidity outflows resulting from any contractual arrangements such as other off-balance sheet and contingent funding obligations, including, but not limited to committed funding facilities, un-drawn loans and advances to wholesale counterparties, mortgages that have been agreed but not yet drawn down, credit cards, overdrafts, planned outflows related to renewal or extension of new retail or wholesale loans, planned derivative payables and trade finance off-balance sheet related products, as referred to in Article 429 and in Annex I. These outflows shall be assessed under the assumption of a combined idiosyncratic and market-wide stress scenario.
#1388847
Cabhair Help
Amendment of section 22 (farming. allowances for capital expenditure on construction of buildings and other works) of Finance Act, 1974. CHAPTER III Resource Tax 17. Provisions relating to cesser of resource tax. CHAPTER IV Income Tax and Corporation Tax 18. Exemption of employment payments and grants. 19. Relief for expenditure on significant buildings. 20. Business entertainment expenses. 21. Restriction of relief for interest. 22. Restriction of relief for interest on overdrafts. 23. Restriction of relief for interest paid by companies. 24. Amendment of provisions relating to relief in respect of increase in stock values. 25. Application of section 31 (building societies) of Corporation Tax Act, 1976, for year 1982-83. CHAPTER V Corporation Tax 26. Rates of corporation tax. 27. Payment of corporation tax and interest thereon. 28. Reduction of corporation tax in relation to interest on certain loans to farmers. CHAPTER VI Tax on Chargeable Gains 29. Interpretation (Chapter VI). 30. Rates of charge. 31. Corporation tax on chargeable gains of companies. 32. Increase in exemption for individuals. 33. Amendment of section 5 (amount chargeable and time of payment) of Principal Act. 34. Disposal of certain assets. 35.