#1705782
An luach a mheastar a bheith inréadaithe
Estimated realisable value
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#1706098
An luach a mheastar a bheith inréadaithe ar na sócmhainní £
Estimated realisable value of assets £
#2323620
Fardail, ag glanluach inréadaithe
Inventories, at net realisable value
#2323622
An méid fardal arna sealbhú ag glanluach inréadaithe.
The amount of inventories carried at net realisable value.
#2323639
An méid speansais a aithnítear a bheith gaolmhar le díluacháil fardal go glanluach inréadaithe.
The amount of expense recognised related to the write-down of inventories to net realisable value.
#2328052
glanluach inréadaithe míre fardail, trína gcuirtear i bhfeidhm IAS 2 Fardail;
the net realisable value of an item of inventory, applying IAS 2 Inventories;
#2599403
Fardail, ag glanluach inréadaithe
Inventories, at net realisable value
#2599405
An méid fardal arna sealbhú ag glanluach inréadaithe.
The amount of inventories carried at net realisable value.
#2599422
An méid speansais a aithnítear a bheith gaolmhar le díluacháil fardal go glanluach inréadaithe.
The amount of expense recognised related to the write-down of inventories to net realisable value.
#2973300
Cibé acu is ísle, costas nó glanluach inréadaithe, is aige sin a thomhaisfear fardail.
Inventories shall be measured at the lower of cost and net realisable value.
#2973362
Glanluach inréadaithe
Net realisable value
#2973366
29 Is de réir míre de ghnáth a dhíluacháiltear fardail go dtí an glanluach inréadaithe.
29 Inventories are usually written down to net realisable value item by item.
#2973378
Nuair a léirítear le laghdú ar phraghas ábhar go bhfuil costas na dtáirgí críochnaithe níos mó ná an glanluach inréadaithe, áfach, díluacháiltear na hábhair go dtí an glanluach inréadaithe.
However, when a decline in the price of materials indicates that the cost of the finished products exceeds net realisable value, the materials are written down to net realisable value.
#2973380
33 Déantar measúnú nua ar ghlanluach inréadaithe gach tréimhse ina dhiaidh sin.
33 A new assessment is made of net realisable value in each subsequent period.
#2973756
glanluach inréadaithe míre fardail, trína gcuirtear i bhfeidhm IAS 2 Fardail;
the net realisable value of an item of inventory, applying IAS 2 Inventories;
#2991950
Féadfar nach mbeidh glanluach inréadaithe le haghaidh fardal cothrom le luach cóir lúide costais a bhaineann le díol.
Net realisable value for inventories may not equal fair value less costs to sell.
#1438870
(1) Más lú glanluach inréadaithe aon sócmhainne reatha ná a praghas ceannaigh nó a costas táirgthe, is é méid a bheidh le háireamh maidir leis an tsócmhainn sin an glanluach inréadaithe.
(1) If the net realisable value of any current asset is lower than its purchase price or production cost, the amount to be included in respect of that asset shall be the net realisable value.
#2973381
Nuair nach ann a thuilleadh do na himthosca ba chúis roimhe sin le díluacháil fardal faoi bhun an chostais, nó nuair atá fianaise shoiléir ann gur tháinig méadú ar ghlanluach inréadaithe mar gheall ar athruithe ar imthosca eacnamaíocha, cealaítear méid na díluachála (i.e. tá an cealú teoranta do mhéid na díluachála bunaidh) ionas gurb í an tsuim ghlanluacha í cibé ceann is ísle, an costas nó an glanluach inréadaithe athbhreithnithe.
When the circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realisable value because of changed economic circumstances, the amount of the write-down is reversed (i.e. the reversal is limited to the amount of the original write-down) so that the new carrying amount is the lower of the cost and the revised net realisable value.
#577169
Cruthaítear sócmhainn nua más é an toradh atá ar aistriú na rioscaí agus na sochar cead inaistrithe ar leith a bhfuil luach inréadaithe air.
A new asset is created if the transfer of risks and rewards results in a separate and transferable permit with a realisable value.
#2315780
An tuairisc ar na himthosca nó ar na himeachtaí as ar eascair aisiompú na díluachála fardal chuig glanluach inréadaithe.
The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value.
#2327585
An méid a aithnítear mar a bheith mar thoradh ar dhíluacháil fardal go glanluach inréadaithe nó cealuithe na ndíluachálacha sin.
The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs.
#2591640
An tuairisc ar na himthosca nó ar na himeachtaí as ar eascair aisiompú na díluachála fardal chuig glanluach inréadaithe.
The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value.
#2603361
An méid a aithnítear mar a bheith mar thoradh ar dhíluacháil fardal go glanluach inréadaithe nó cealuithe na ndíluachálacha sin.
The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs.
#2973047
díluachálacha ar fhardail go dtí an glanluach inréadaithe, nó díluachálacha ar réadmhaoin, ar ghléasra agus ar threalamh go dtí an méid in-aisghabhála, chomh maith le cealuithe díluachálacha den sórt sin;
write-downs of inventories to net realisable value or of property, plant and equipment to recoverable amount, as well as reversals of such write-downs;
#2973270
Leis an gCaighdeán seo, soláthraítear treoraíocht maidir le costas a chinneadh agus a aithint ina dhiaidh sin mar speansas, lena n-áirítear aon díluacháil go dtí an glanluach inréadaithe.
This standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value.
#2973277
Nuair a thomhaistear fardail den sórt sin ag glanluach inréadaithe, aithnítear athruithe ar an luach sin i mbrabús nó i gcaillteanas i dtréimhse an athraithe;;
When such inventories are measured at net realisable value, changes in that value are recognised in profit or loss in the period of the change;
#2973280
4 Déantar na fardail dá dtagraítear i mír 3(a) a thomhas ag glanluach inréadaithe ag céimeanna áirithe den táirgeadh.
4 The inventories referred to in paragraph 3(a) are measured at net realisable value at certain stages of production.
#2973291
Is éard is glanluach inréadaithe ann an praghas díola measta i ngnáthchúrsa an ghnó lúide costais mheasta an chomhlánaithe agus na costais mheasta is gá chun an díolachán a dhéanamh.
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.
#2973294
7 Tagraíonn glanluach inréadaithe don ghlanmhéid a bhfuil coinne ag eintiteas lena réadú ó fhardal a dhíol i ngnáthchúrsa an ghnó.
7 Net realisable value refers to the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business.
#2973323
Nuair is amhlaidh an cás, tomhaistear go minic ag glanluach inréadaithe iad agus asbhaintear an luach sin ó chostas an phríomhtháirge.
When this is the case, they are often measured at net realisable value and this value is deducted from the cost of the main product.
#2973370
30 Tá meastacháin ar ghlanluach inréadaithe bunaithe ar an bhfianaise is iontaofa atá ar fáil tráth a dhéantar na meastacháin ar an méid a bhfuil coinne leis go réadófar na fardail.
30 Estimates of net realisable value are based on the most reliable evidence available at the time the estimates are made, of the amount the inventories are expected to realise.
#2973372
31 Cuirtear san áireamh i meastacháin ar ghlanluach inréadaithe freisin an cuspóir atá le sealbhú an fhardail.
31 Estimates of net realisable value also take into consideration the purpose for which the inventory is held.
#2973373
Glanluach inréadaithe na cainníochta fardail arna sealbhú chun conarthaí daingne díolacháin nó seirbhíse a chomhlíonadh, mar shampla, tá sé bunaithe ar an bpraghas conartha.
For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price.
#2973374
Más lú luach na gconarthaí díolacháin ná luach na gcainníochtaí fardail arna sealbhú, tá glanluach inréadaithe an bharrachais bunaithe ar phraghsanna ginearálta díola.
If the sales contracts are for less than the inventory quantities held, the net realisable value of the excess is based on general selling prices.
#2973379
In imthosca den sórt sin, féadfar gurb é costas athsholáthair na n-ábhar an tomhas is fearr atá ar fáil ar a nglanluach inréadaithe.
In such circumstances, the replacement cost of the materials may be the best available measure of their net realisable value.
#2973385
Méid aon díluacháil fardal go dtí an glanluach inréadaithe agus gach caillteanas fardal, aithneofar mar speansas iad sa tréimhse ina dtarlaíonn an díluacháil nó an caillteanas.
The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs.
#2973875
trí fhardail a dhíol tar éis na tréimhse tuairiscithe, d’fhéadfaí fianaise a thabhairt faoina nglanluach inréadaithe ag deireadh na tréimhse tuairiscithe;
the sale of inventories after the reporting period may give evidence about their net realisable value at the end of the reporting period;
#2975917
Is é suim ghlanluacha fardal mar shampla an ceann is ísle idir costas agus glanluach inréadaithe i gcomhréir le IAS 2 Fardail.
For example, the carrying amount of inventories is the lower of cost and net realisable value in accordance with IAS 2 Inventories.
#2976749
Tugtar roinnt míreanna neamhairgeadaíochta ar aghaidh ag méideanna reatha ag deireadh na tréimhse tuairiscithe, amhail glanluach inréadaithe agus luach cóir, mar sin ní athshonraítear iad.
Some non-monetary items are carried at amounts current at the end of the reporting period, such as net realisable value and fair value, so they are not restated.
#2976762
Laghdaítear méideanna athshonraithe réadmhaoine, gléasra agus trealaimh, cáilmheasa, paitinní agus trádmharcanna go dtí a méid in-aisghabhála, mar shampla, agus laghdaítear méideanna athshonraithe fardal go dtí a nglanluach inréadaithe.
For example, restated amounts of property, plant and equipment, goodwill, patents and trademarks are reduced to recoverable amount and restated amounts of inventories are reduced to net realisable value.
#2977745
díluacháil fardal chuig glanluach inréadaithe agus cealú díluachála den sórt sin;
the write-down of inventories to net realisable value and the reversal of such a write-down;
#2987197
tomhais a bhfuil roinnt cosúlachtaí acu le cóirluach ach nach cóirluach iad, amhail glanluach inréadaithe in IAS 2 Fardail nó luach úsáide in IAS 36 Lagú Sócmhainní.
measurements that have some similarities to fair value but are not fair value, such as net realisable value in IAS 2 Inventories or value in use in IAS 36 Impairment of Assets.
#589081
Institiúid a bhaineann úsáid as an Modh Cuimsitheach Comhthaobhach Airgeadais nó a gceadaítear di an modh a bhfuil cur síos air i mír 2 den Airteagal seo a úsáid chun luach na risíochtaí a ríomh chun críocha Airteagal 395(1), déanfaidh sí tástálacha struis maidir lena gcomhchruinnithe ar priacal creidmheasa ar bhonn tréimhsiúil, lena n-áirítear maidir le luach inréadaithe aon chomhthaobhachta a ghlactar.
An institution that makes use of the Financial Collateral Comprehensive Method or is permitted to use the method described in paragraph 2 of this Article in calculating the value of exposures for the purposes of Article 395(1) shall conduct periodic stress tests of their credit-risk concentrations, including in relation to the realisable value of any collateral taken.
#589084
I gcás ina léiríonn an tástáil struis tréimhsiúil luach inréadaithe níos ísle den chomhthaobhacht a glacadh ná mar a cheadófaí a chur san áireamh agus an Modh Cuimsitheach Comhthaobhach Airgeadais nó an modh a ndéantar cur síos air i mír 2 in úsáid de réir mar is iomchuí, déanfar luach na comhthaobhachta a cheadaítear a aithint le linn luach na risíochtaí a ríomh chun críocha Airteagal 395(1) a laghdú dá réir sin.
In the event that the periodic stress test indicates a lower realisable value of collateral taken than would be permitted to be taken into account while making use of the Financial Collateral Comprehensive Method or the method described in paragraph 2 as appropriate, the value of collateral permitted to be recognised in calculating the value of exposures for the purposes of Article 395(1) shall be reduced accordingly.
#589087
beartais agus nósanna imeachta i gcás ina dtugann tástáil struis luach inréadaithe níos ísle de chomhthaobhacht a glacadh le fios ná mar a cuireadh san áireamh nuair a bhí an Modh Cuimsitheach Comhthaobhach Airgeadais nó an modh a ndéantar cur síos air i mír 2 in úsáid;
policies and procedures in the event that a stress test indicates a lower realisable value of collateral than taken into account while making use of the Financial Collateral Comprehensive Method or the method described in paragraph 2;
#1262588
(b) íocfaidh C.I.E. leis an mBord as ceart teideal agus leasa an Bhoird faoi láthair agus san am le teacht agus ar marthain nó teagmhasach chun a scaire agus ina scair de shócmhainní na gcomhlachtaí sin agus a ngnóthas faoi seach suim Caoga a Seacht Míle Seacht gCéad Daichead agus Dhá Phunt (suim is ionann agus cionúireacht chomhaontaithe de luach réadaithe na sócmhainní sin lúide suimeanna in ionannas féichiúnas atá agus a leanfaidh ar marthain agus cúiteamh faoi chomhair caillteanais is dóigh a bheidh ann iad uile arna meas amhail ar an gCéad lá d'Eanáir Míle naoi gCéad agus Seasca a Sé dá ngairtear “glanluach shócmhainní an Bhoird” anseo ina dhiaidh seo)
( b ) C.I.E. will pay the Board for the right title and interest of the Board both present and future and whether subsisting or contingent to and in their share of the assets of the said bodies and their respective undertakings the sum of Fifty-seven Thousand Seven Hundred and Forty-two Pounds (being an agreed proportion of the realisable value of the said assets less amounts representing existing and continuing liabilities and compensation for expected future losses all as estimated at the First day of January One thousand nine hundred and sixty-six hereinafter referred to as "the net value of the Board's assets")
#1798311
Chun luach na risíochtaí a ríomh chun críocha Airteagal 395(1), déanfaidh institiúidí tástálacha struis tréimhsiúla maidir lena gcomhchruinnithe ar phriacail creidmheasa, lena n-áirítear maidir le luach inréadaithe aon chomhthaobhachta a ghlacfar.
In calculating the value of exposures for the purposes of Article 395(1), institutions shall conduct periodic stress tests of their credit-risk concentrations, including in relation to the realisable value of any collateral taken.
#2326681
An méid a aithnítear mar laghdú sa mhéid fardail a aithnítear mar speansas mar gheall ar chealú aon dhíluacháil fardail atá mar thoradh ar mhéadú ar an nglanluach inréadaithe.
The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value.
#2602458
An méid a aithnítear mar laghdú sa mhéid fardail a aithnítear mar speansas mar gheall ar chealú aon dhíluacháil fardail atá mar thoradh ar mhéadú ar an nglanluach inréadaithe.
The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value.
#2945290
(b) an caillteanas ioncaim agus an caillteanas i nglanluach inréadaithe sócmhainní a mheastar a thabhófar mar gheall ar an bpróiseas foirceanta chun críche mhír 2, pointe (d), den Airteagal seo.
(b) the loss in revenues and loss in the net realisable value of assets expected to be incurred due to the wind-down process for the purpose of paragraph 2, point (d), of this Article.