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and the expression ‘bill of exchange payable on demand’ includes—” go dtí deireadh an ailt sin;
and the expression 'bill of exchange payable on demand' includes—" to end of that section;
and the expression ‘bill of exchange payable on demand’ includes—” go dtí deireadh an ailt sin;
and the expression 'bill of exchange payable on demand' includes—" to end of that section;
Méideanna is iníoctha ar éileamh a eascraíonn as conarthaí faoi raon feidhme IFRS 17
Amounts payable on demand that arise from contracts within scope of IFRS 17
Méideanna is iníoctha ar éileamh a eascraíonn as conarthaí faoi raon feidhme IFRS 17.
The amounts payable on demand that arise from contracts within the scope of IFRS 17.
Méideanna is iníoctha ar éileamh a eascraíonn as conarthaí faoi raon feidhme IFRS 17
Amounts payable on demand that arise from contracts within scope of IFRS 17
Méideanna is iníoctha ar éileamh a eascraíonn as conarthaí faoi raon feidhme IFRS 17.
The amounts payable on demand that arise from contracts within the scope of IFRS 17.
(b) dréacht is iníoctha ar éileamh agus é tarraingthe aige féin air féin, cibé acu i gceann-oifig a bhainc nó in oifig éigin eile dá bhanc is iníoctha é;
( b ) a draft payable on demand drawn by him upon himself, whether payable at the head office or some other office of his bank;
(d) aon dréacht is iníoctha ar éileamh agus a tharraing baincéir air féin, cibé acu i gceann-oifig a bhainc nó in oifig éigin eile dá bhanc is iníoctha é.
( d ) any draft payable on demand drawn by a banker upon himself, whether payable at the head office or some other office of his bank.
—Beidh éifeacht ag an gCéad Sceideal a ghabhann leis an Stamp Act, 1891, ionann agus dá gcuirtí an díolúine seo a leanas isteach ann faoin mírcheann dar tosach “Bill of Exchange— Payable on demand”:
—The First Schedule to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading beginning "Bill of Exchange-Payable on demand":
i bhfo-alt (2) d'alt 38, na focail “payable on demand or at sight or on presentation”.
in sub-section (2) of section 38, the words "payable on demand or at sight or on presentation".
Sa Chéad Sceideal, na mírchinn dar tosach “Bill of Exchange payable on demand” agus “Bill of Exchange of any other kind” (ach gan na díolúintí ina dhiaidh sin a áireamh).
In the First Schedule, the headings beginning "Bill of Exchange payable on demand" and "Bill of Exchange of any other kind" (but not the exemptions following).
(a) billí malairte (abairt a bhfuil an bhrí chéanna léi san fho-alt seo atá leis an abairt bills of exchange sa Bills of Exchange Act, 1882) atá tarraingthe ar shealbhóir ceadúnais agus iníoctha ar éileamh;
( a ) bills of exchange (which expression has the same meaning in this subsection as in the Bills of Exchange Act, 1882) drawn on a holder of a licence payable on demand;
(c) aon dréacht is iníoctha ar éileamh agus atá tarraingthe ag sealbhóir ceadúnais air féin, cibé acu i gceann-oifig a bhainc nó in aon oifig eile de chuid a bhainc is iníoctha é;
( c ) any draft payable on demand drawn by a holder of a licence upon himself, whether payable at the head office or some other office of his bank;.
(c) aon dréacht is iníoctha ar éileamh arna tharraingt ag sealbhóir ceadúnais air féin, cibé acu is i bpríomh-oifig a bhainc nó in oifig éigin eile dá bhanc atá sé iníoctha;
( c ) any draft payable on demand drawn by a holder of a licence upon himself, whether payable at the head office or some other office of his bank;
(a) gnó ag glacadh taiscí is iníoctha ar éileamh nó ar fhógra nó ar dháta todhchaí socair nó inchinnte, nó
( a ) the business of accepting deposits payable on demand or on notice or at a fixed or determinable future date, or
folaíonn ‘taiscí’ aon chistí a ghlactar ón bpobal agus is iníoctha ar éileamh nó ar fhógra nó ar dháta todhchaí socair nó inchinnte.”.
'deposits' includes any funds taken from the public and payable on demand or on notice or at a fixed or determinable future date.".
(c) any draft payable on demand drawn by a banker upon himself, whether payable at the head office or some other office of his bank,
( c ) any draft payable on demand drawn by a banker upon himself, whether payable at the head office or some other office of his bank,
(i) gnó arb éard é glacadh taiscí is iníoctha ar éileamh nó ar fhógra nó ar dháta socraithe nó inchinnte sa todhchaí,
(i) the business of accepting deposits payable on demand or on notice or at a fixed or determinable future date,
(a) ó fhógrán a fhoilsiú, nó ó leanúint d'fhógrán a fhoilsiú, ag lorg taiscí ón bpobal ab iníoctha ar éileamh nó ar fhógra nó ar dháta socraithe nó inchinnte sa todhchaí, nó
( a ) from publishing or continuing to publish an advertisement inviting deposits from the public payable on demand or on notice or at a fixed or determinable future date, or
na méideanna is iníoctha ar éileamh, lena mínítear an gaol idir na méideanna sin agus suim ghlanluacha na bpunann conarthaí lena mbaineann, mura ndéantar a leithéid a nochtadh agus pointe (b) den mhír sin á chur i bhfeidhm.
the amounts that are payable on demand, explaining the relationship between such amounts and the carrying amount of the related portfolios of contracts, if not disclosed applying (b) of this paragraph.
Míniú ar an ngaol idir méideanna iníoctha ar éileamh a eascraíonn as conarthaí laistigh de raon feidhme IFRS 17 agus suim ghlanluacha na bpunann conarthaí gaolmhar
Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts
An míniú ar an ngaol idir na méideanna iníoctha ar éileamh a eascraíonn as conarthaí laistigh de raon feidhme IFRS 17 agus suim ghlanluacha na bpunann conarthaí gaolmhar.
The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts.
Míniú ar an ngaol idir méideanna iníoctha ar éileamh a eascraíonn as conarthaí laistigh de raon feidhme IFRS 17 agus suim ghlanluacha na bpunann conarthaí gaolmhar
Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts
An míniú ar an ngaol idir na méideanna iníoctha ar éileamh a eascraíonn as conarthaí laistigh de raon feidhme IFRS 17 agus suim ghlanluacha na bpunann conarthaí gaolmhar.
The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts.
na méideanna is iníoctha ar éileamh, lena mínítear an gaol idir na méideanna sin agus suim ghlanluacha na bpunann conarthaí lena mbaineann, mura ndéantar a leithéid a nochtadh agus pointe (b) den mhír sin á chur i bhfeidhm.
the amounts that are payable on demand, explaining the relationship between such amounts and the carrying amount of the related portfolios of contracts, if not disclosed applying (b) of this paragraph.
Dá réir sin, déanann an t-eintiteas comharchumainn an t-uasmhéid is iníoctha ar éileamh faoi na forálacha fuascailte a aicmiú mar dhliteanais airgeadais.
Accordingly, the cooperative entity classifies as financial liabilities the maximum amount payable on demand under the redemption provisions.
Gach táille agus muirear is iníoctha ar iad a iarraidh, ag an rannpháirtí leis an Aire faoin gcomhaontú nó faoi na Rialacháin seo agus na costais agus na damáistí uile is iníoctha ag an rannpháirtí faoi fhorálacha eile na Rialacháin seo, íocfar iad a luaithe a thabharfar cuntas orthu don rannpháirtí.
All fees and charges payable on demand to the Minister by the subscriber, pursuant to the agreement or these Regulations, and all expenses and damages payable by the subscriber under the other provisions of these Regulations, shall be paid as soon as an account thereof is rendered to the subscriber.
Gach táille agus muirear is iníoctha, ar iad d'iarraigh, ag an rannpháirtí leis an Aire de bhun an chomhaontaithe nó de bhun na Rialachán seo agus na costais agus na damáistí uile is iníoctha ag an rannpháirtí faoi fhorálacha na Rialachán seo, íocfar iad a luaithe a thabharfar cuntas orthu don rannpháirtí.
All fees and charges payable on demand to the Minister by the subscriber pursuant to the agreement or these Regulations, and all expenses and damages payable by the subscriber under these Regulations, shall be paid as soon as an account thereof is rendered to the subscriber.
—(1) San alt so, cialluíonn an abairt “gnó bancaerachta” gnó arb é atá ann, ar fad no go leathrannach, ná taiscí do ghlacadh is iníoctha ar a n-éileamh no ar fhógra nach sia ná seacht lá, ach má ghlacann trádálaidhe taiscí o dhaoine ar fostú aige ina ghnó trádála no má ghlacann trádálaidhe, i ngnáth-chúrsa a ghnótha thrádála, taiscí o dhaoine is custaiméirí sa ghnó thrádála san no má ghlacann trádálaidhe an dá shaghas san taiscí, ní leor san ann féin chun gnó bancaerachta chun crícheanna an ailt seo do dhéanamh de ghnó thrádála an trádálaidhe sin.
—(1) In this section, the expression "banking business" means a business which consists of or includes the acceptance of deposits payable on demand or on not more than seven days notice, but the acceptance by a trader of deposits from persons employed by him in his trading business or the acceptance by a trader in the normal course of his trading business of deposits from persons who are customers of that trading business or the acceptance by a trader of both those classes of deposits shall not of itself make the trading business of such trader a banking business for the purposes of this section.
—(1) San alt so cialluíonn an abairt “dreacht bancaera” dreacht is iníoctha arna éileamh san agus é arna tharraing ag banc no thar a cheann air féin, pé aca i bpríomh-oifig an Bhainc sin no in oifig éigin eile leis bheidh sé iníoctha.
—(1) In this section the expression "banker's draft" means a draft payable on demand drawn by or on behalf of a bank upon itself, whether payable at the head office or at some other office of such bank.
—(1) Féadfaidh na Coimisinéirí Ioncaim comhaontú a dhéanamh le haon bhaincéir faoina n-imshocrófar, de réir na bhforálacha ina dhiaidh seo den alt seo, dleacht stampa is inmhuirir faoin mírcheann “Bill of Exchange payable on demand” sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, ar cibé ionstraimí—
—(1) The Revenue Commissioners may enter into an agreement with any banker for the composition, in accordance with the following provisions of this section, of the stamp duty chargeable under the heading "Bill of Exchange payable on demand" in the First Schedule to the Stamp Act, 1891, on such instruments—
(4) I bhfo-alt (1) d'alt 57 den Acht Airgeadais, 1958 , léifear an tagairt don mhírcheann “Bill of Exchange payable on demand” amhail is dá mba thagairt í don mhírcheann atá i bhfo-alt (1) den alt seo.
(4) In subsection (1) of section 57 of the Finance Act, 1958 , the reference to the heading "Bill of Exchange payable on demand" shall be read as if it were a reference to the heading in subsection (1) of this section.
(8) A charge under this section for water supplied by measure shall be payable on demand by the sanitary authority and, in default of being so paid, shall be recoverable as a simple contract debt in any court of competitent jurisdiction.
(8) A charge under this section for water supplied by measure shall be payable on demand by the sanitary authority and, in default of being so paid, shall be recoverable as a simple contract debt in any court of competent jurisdiction.
(4) In alt 57 (1) den Acht Airgeadais, 1958 , léifear an tagairt don mhírcheann “Bill of Exchange payable on demand” ionann is dá mba thagairt í don mhírcheann i bhfo-alt (1) den alt seo.
(4) In section 57 (1) of the Finance Act, 1958 , the reference to the heading "Bill of Exchange payable on demand" shall be read as if it were a reference to the heading in subsection (1) of this section.
(a) gnó ag glacadh taiscí is iníoctha ar éileamh nó ar fhógra nó ar dháta socair todhchaí nó ar dháta todhchaí is inchinnte, ach gan áireamh a dhéanamh ar thaiscí arna dtaisceadh le trádálaí ó dhaoine i bhfostaíocht faoi ina ghnó trádála nó óna chustaiméirí i ngnáthchúrsa a ghnó trádála agus taiscí nó tráthchodanna i leith earraí a ligean nó a dhíol faoi chomhaontú fruilcheannaigh nó faoi chomhaontú díola chreidmheasa, nó
( a ) the business of accepting deposits payable on demand or on notice or at a fixed or determinable future date, but excluding deposits with a trader from persons employed by him in his trading business or from his customers in the normal course of his trading business and deposits or instalments in respect of the letting or selling of goods under a hire-purchase agreement or a credit-sale agreement, or
(4) Táille a bheidh le híoc faoi alt 4 (5) (d) nó íocaíocht nó ranníocaíocht faoi fho-alt (2) (f) nó faoi alt 4 (5) (b), beidh sé iníoctha ar éileamh agus, mura n-íocfar amhlaidh é, féadfar é a ghnóthú mar fhiach conartha shimplí i gcúirt dlínse inniúla.
(4) A charge the payment of which is required under section 4 (5) (d) or a defrayment or contribution under subsection (2) (f) or section 4 (5) (b) shall be payable on demand and, in default of being so paid, shall be recoverable as a simple contract debt in a court of competent jurisdiction.
(4) Beidh íocaíocht nó ranníoc faoi fho-alt (2) (e) nó alt 16 (4) (b) iníoctha ar éileamh agus, mura n-íocfar amhlaidh é, féadfar é a ghnóthú mar fhiach conartha shimplí i gcúirt dlínse inniúla.
(4) A defrayment or contribution under subsection (2) (e) or section 16 (4) (b) shall be payable on demand and, in default of being so paid, shall be recoverable as a simple contract debt in a court of competent jurisdiction.
(a) Déanfar íocaíocht in airgead tirim nó nótaí neamhúsmhara de chuid an Bhallstáit is iníoctha ar éileamh ina airgead reatha agus ar ordú ón gComhlachas, mar Riarthóir ar an gCuntas Gníomhaíochta Speisialta, agus taiscfear í i dtaisclann an Chomhlachais sa tír iomchuí.
( a ) Payment shall be made in the form of cash or non-interest bearing notes of the Member State payable on demand in its currency and to the order of the Association, as Administrator of the Special Action Account, and deposited in the depository of the Association in the country concerned.
(4) Maidir le glanadh nó páirtghlanadh costais a cheanglaítear a dhéanamh faoi rialacháin arna ndéanamh faoin alt seo, beidh an céanna iníoctha ar é á iarraidh agus, mura n-íocfar amhlaidh é, beidh sé inghnóthaithe mar fhiach conartha shimplí in aon chúirt dlínse inniúla.
(4) A defrayment or contribution the payment of which is required under regulations made under this section shall be payable on demand and, in default of being so paid, shall be recoverable as a simple contract debt in a court of competent jurisdiction.
(b) gnó ag glacadh cistí, seachas taiscí, ón bpobal, ar cistí iad is iníoctha ar éileamh nó ar fhógra nó ar dháta todhchaí socair nó inchinnte (cibé acu a bhíonn nó nach mbíonn eisiúint urrús nó oibleagáidí eile de thuairisc ar bith i gceist leo),
( b ) the business of taking funds, other than deposits, from the public payable on demand or on notice or at a fixed or determinable future date (whether or not involving the issue of securities or other obligations, however described),
74 Nuair a sháraíonn eintiteas foráil a bhaineann le socrú iasachta fadtéarmach ag deireadh na tréimhse tuairiscithe, nó roimpi, agus gurb é an iarmhairt a bheidh leis go mbeidh an dliteanas iníoctha ar éileamh, aicmíonn sé an dliteanas mar dhliteanas reatha, fiú más rud é gur aontaigh an t-iasachtóir, tar éis na tréimhse tuairiscithe agus roimh údarú na ráiteas airgeadais lena n-eisiúint, gan íocaíocht a éileamh mar thoradh ar an sárú.
74 When an entity breaches a provision of a long-term loan arrangement on or before the end of the reporting period with the effect that the liability becomes payable on demand, it classifies the liability as current, even if the lender agreed, after the reporting period and before the authorisation of the financial statements for issue, not to demand payment as a consequence of the breach.
47 Níl luach cóir dhliteanas airgeadais a bhfuil gné éilimh aige (e.g. taisce prapéilimh) níos lú ná an méid is iníoctha ar éileamh, lascainithe ón gcéad dáta ar a bhféadfaí a éileamh go n-íocfaí an méid.
47 The fair value of a financial liability with a demand feature (eg a demand deposit) is not less than the amount payable on demand, discounted from the first date that the amount could be required to be paid.
Toisc go bhfuil na scaireanna sin infhuascailte ar éileamh, déanann an t-eintiteas comharchumann cóirluach na ndliteanas airgeadais sin a thomhas i gcomhréir le mír 47 de IFRS 13: ‘Ní lú cóirluach dliteanais airgeadais a bhfuil gné éilimh ag baint leis (e.g. taisce phrapéilimh) ná an méid is iníoctha ar éileamh ...’.
Because these shares are redeemable on demand, the cooperative entity measures the fair value of such financial liabilities in accordance with paragraph 47 of IFRS 13: ‘The fair value of a financial liability with a demand feature (eg a demand deposit) is not less than the amount payable on demand …’.
Dá réir sin, an 1 Eanáir 20X3, aicmíonn an t-eintiteas comharchumainn mar dhliteanais airgeadais méid CU1 000 000 arb é sin an t-uasmhéid is iníoctha ar éileamh faoi na forálacha fuascailte, arna chinneadh i gcomhréir le mír 47 de IFRS 13.
Accordingly, on 1 January 20X3 the cooperative entity classifies as financial liabilities an amount of CU 1 000 000 being the maximum amount payable on demand under the redemption provisions, as determined in accordance with paragraph 47 of IFRS 13.
Nuair a sháraíonn eintiteas cúnant a bhaineann le socrú iasachta fadtéarmach ar nó roimh dheireadh na tréimhse tuairiscithe leis an éifeacht go mbeidh an dliteanas iníoctha ar éileamh, aicmíonn sé an dliteanas mar dhliteanas reatha, fiú más rud é gur aontaigh an t-iasachtóir, tar éis na tréimhse tuairiscithe agus roimh údarú na ráiteas airgeadais le haghaidh eisiúna, gan íocaíocht a éileamh mar thoradh ar an sárú.
74 When an entity breaches a covenant of a long-term loan arrangement on or before the end of the reporting period with the effect that the liability becomes payable on demand, it classifies the liability as current, even if the lender agreed, after the reporting period and before the authorisation of the financial statements for issue, not to demand payment as a consequence of the breach.
Más rud é tar éis an cuntas iomchuí a bheith tugtha go mbeidh aon ranníoc nó aon táille, muirear, costas nó damáistí is iníoctha ag an rannpháirtí faoin gcomhaontú nó faoi na Rialacháin seo i riaráiste ar feadh ceithre lá dhéag, gan an Domhnach ná laethanta saoire poiblí a áireamh, nó go mainneoidh an rannpháirtí cibé urrús a thairiscint a éileoidh an tAire de bhun Rialacháin 17 de na Rialacháin, seo, féadfaidh an tAire, gan fógra agus gan dochar do théarmaí an chomhaontaithe ná d'fhorálacha na Rialachán seo, seirbhís telex ar an bhfeistiúchán a fhionraí nó an feistiúchán a dhícheangal ón malartán telex agus i gcás aon fhionraí nó dhícheangail den sórt sin féadfaidh sé, maidir le haon athnuachaint seirbhíse telex tar éis fionraí nó dícheangal faoi théarmaí an Rialacháin seo an muirear a shonraítear i mír 2 de Chuid III den Sceideal a ghabhann leis na Rialacháin seo a ghearradh, agus beidh an muirear sin iníoctha ar é a iarraidh.
If after the relevant account has been rendered, any subscription or any fee, charge, expense or damages payable by the subscriber under the agreement or these Regulations is in arrear for fourteen days, excluding Sundays and public holidays, or if the subscriber has failed to offer such security as may be required by the Minister pursuant to Regulation 17 of these Regulations, the Minister may, without notice, and without prejudice to the terms of the agreement or to the provisions of these Regulations, suspend telex service on the installation or disconnect the installation from the telex exchange and, in the case of any such suspension or disconnection, may make in respect of any restoration of telex service after suspension or disconnection under the terms of this Regulation the charge specified in paragraph 2 of Part III of the Schedule to these Regulations which charge shall be payable on demand.