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Oibleagáid tuairiscithe agus formáid an tuairiscithe
Reporting obligation and reporting format
Oibleagáid tuairiscithe agus formáid an tuairiscithe
Reporting obligation and reporting format
tarmligean cúraimí chuig comhaltaí tuairiscithe agus chuig comhaltaí comhthuairiscithe;
the delegation of tasks to reporting and co-reporting members;
sásraí tuairiscithe ábhartha feabhsaithe nó tuairisciú córasach idirbheart airgeadais a thabhairt isteach;
the introduction of enhanced relevant reporting mechanisms or systematic reporting of financial transactions;
· Gníomhaíochtaí tuairiscithe airgeadais/cuntasaíochta agus tuairiscithe;
· Financial reporting/accounting and reporting activities;
ceanglais maidir le tuairisciú breise nó tuairisciú níos minice a fhorchur, lena n-áirítear tuairisciú ar chistí dílse, ar leachtacht agus ar luamhánú;
impose additional or more frequent reporting requirements, including reporting on own funds, liquidity and leverage;
Dé ghnáth, bíonn daoine tuairiscithe níos mó ar a gcompord faoi thuairisciú a dhéanamh go hinmheánach, ach amháin má bhíonn cúiseanna acu le tuairisciú go seachtrach.
Reporting persons normally feel more at ease reporting internally, unless they have reasons to report externally.
Tuairisciú trí bhealaí tuairiscithe inmheánacha
Reporting through internal reporting channels
Tuairisciú trí bhealaí tuairiscithe seachtracha
Reporting through external reporting channels
Leis na bealaí tuairiscithe seachtracha, beifear in ann tuairisciú i scríbhinn agus ó bhéal a dhéanamh.
The external reporting channels shall enable reporting in writing and orally.
Déanann ionadaithe stáit acmhainneachtaí a fhorbairt chun feabhas a chur ar thuairisciú OAP faoin treoir tuairisciúcháin.
State representatives build capacities to improve OAP reporting under the Guide of Reporting.
tuairisciú míosúil: an 15ú lá féilire tar éis an dáta tagartha maidir le tuairisciú;
monthly reporting: 15th calendar day after the reporting reference date;
Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse ar bhonn aonair – tuairisciú ráithiúil
Reporting on own funds and own funds requirements on an individual basis – quarterly reporting
Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse ar bhonn aonair – tuairisciú leathbhliantúil
Reporting on own funds and own funds requirements on an individual basis – semi-annual reporting
Tuairisciú ar chistí dílse agus ar cheanglais cistí dílse – ceanglais tuairiscithe bhreise ar bhonn aonair agus ar bhonn comhdhlúite
Reporting on own funds and own funds requirements – additional reporting requirements on individual and consolidated basis
Caipiteal dílse Ghnáthchothromas Leibhéal 1 atá i seilbh na hinstitiúide tuairiscithe nó an ghrúpa tuairiscithe ar an dáta tagartha maidir le tuairisciú.
Own CET1 held by the reporting institution or group at the reporting date.
Ionstraimí Leibhéal 2 atá i seilbh na hinstitiúide tuairiscithe nó an ghrúpa tuairiscithe ar an dáta tagartha maidir le tuairisciú.
Own T2 instruments held by the reporting institution or group at the reporting date.
(cód an Bhallstáit/an bhliain tuairiscithe/sraithuimhir na bliana tuairiscithe)
(the Member State’s code/year of reporting/serial number of the year of reporting)
Nuair a bheidh measúnú á dhéanamh ar thuairisciú sonraí, fíoróidh na húdaráis inniúla, go háirithe, maidir leis an tuairisciú sonraí:
When assessing data reporting, competent authorities shall verify, in particular, that data reporting:
Ar glacadh bearta eile chun ceanglais tuairiscithe CTA AE a chuíchóiriú le ceanglais tuairiscithe eile?
Are there other measures to streamline EU ETS reporting requirements with other reporting requirements?
Pionóis a forchuireadh i dtréimhsí tuairiscithe roimhe seo, ar forfheidhmíodh cuid acu sa tréimhse tuairiscithe reatha?
Were penalties imposed in prior reporting periods enforced in the current reporting period?
i ngach cás eile, na gníomhairí tuairiscithe go léir sa daonra tuairiscithe iarbhír ábhartha.
in all other cases, all the reporting agents in the relevant actual reporting population.
Chun a dtuairisciú a éascú, cuirfidh an Coimisiún teimpléad tuairiscithe ar fáil.
To facilitate their reporting, the Commission will make a reporting template available.
Níor cheart gur dochar ceanglais tuairiscithe Threoir 2013/34/AE d”oibleagáidí tuairiscithe náisiúnta.
The reporting requirements of Directive 2013/34/EU should be without prejudice to national reporting obligations.
i gcás inarb infheidhme, tuairim a chur in iúl bunaithe ar dhearbhú iontaofachta teoranta a mhéid a bhaineann le comhlíonadh cheanglais na Treorach seo ag an tuairisciú inbhuanaitheachta, lena n-áirítear comhlíonadh na gcaighdeán tuairiscithe inbhuanaitheachta arna nglacadh de bhun Airteagal 29b nó 29c ag an tuairisciú inbhuanaitheachta, an próiseas a dhéanann an gnóthas chun an fhaisnéis a thuairiscítear de bhun na gcaighdeán tuairiscithe inbhuanaitheachta sin a shainaithint, agus comhlíonadh an cheanglais maidir le tuairisciú inbhuanaitheachta a mharcáil i gcomhréir le hAirteagal 29d, agus a mhéid a bhaineann le comhlíonadh na gceanglas tuairiscithe dá bhforáiltear in Airteagal 8 de Rialachán (AE) 2020/852;”;
where applicable, express an opinion based on a limited assurance engagement as regards the compliance of the sustainability reporting with the requirements of this Directive, including the compliance of the sustainability reporting with the sustainability reporting standards adopted pursuant to Article 29b or Article 29c, the process carried out by the undertaking to identify the information reported pursuant to those sustainability reporting standards, and the compliance with the requirement to mark up sustainability reporting in accordance with Article 29d, and as regards the compliance with the reporting requirements provided for in Article 8 of Regulation (EU) 2020/852;’;
Féadfaidh an eagraíocht an scéim tuairiscithe sin a chomhtháthú le scéimeanna tuairiscithe eile atá curtha i bhfeidhm aici cheana féin.
The organisation may integrate that reporting scheme with other reporting schemes it has already implemented.
aon sárú líomhnaithe ag gníomhaire tuairisceoireachta ar riachtanais tuairiscithe laethúla;
any alleged infringement by a reporting agent of daily reporting requirements;
dhá shárú líomhnaithe nó níos mó comhleanúnach ag gníomhaire tuairisceoireachta ar cheanglais tuairiscithe leathbhliantúla;
two or more consecutive alleged infringements by a reporting agent of semi-annual reporting requirements;
aon sárú líomhnaithe ag gníomhaire tuairisceoireachta ar riachtanais tuairiscithe bliantúla.
any alleged infringement by a reporting agent of annual reporting requirements.
aon dá shárú líomhnaithe as a chéile ag gníomhaire tuairisceoireachta ar riachtanais tuairiscithe leathbhliantúla;
any two consecutive alleged infringements by a reporting agent of semi-annual reporting requirements;
aon dá shárú líomhnaithe as a chéile ag gníomhaire tuairisceoireachta ar riachtanais tuairiscithe bliantúla.
any two consecutive alleged infringements by a reporting agent of annual reporting requirements.
Sáruithe a thuairisciú agus cosaint daoine a dhéanann tuairisciú
Reporting of breaches and protection of reporting persons
Línte tuairiscithe agus minicíocht an tuairiscithe a bhaineann le riosca comhshaoil
Lines of reporting and frequency of reporting relating to environmental risk
Línte tuairiscithe agus minicíocht an tuairiscithe a bhaineann le riosca sóisialta
Lines of reporting and frequency of reporting relating to social risk
Caighdeáin Tuairiscithe Inbhuanaitheachta an Tionscnaimh Dhomhanda um Thuairisciú„ https://www.globalreporting.org/standards.;
Global Reporting Initiative Sustainability Reporting Standards, https://www.globalreporting.org/standards.
a tionscnaíodh le linn na tréimhse tuairiscithe agus gan íoc ar an dáta tuairiscithe; nó
initiated during the reporting period and outstanding at the reporting date; or
a tionscnaíodh le linn na tréimhse tuairiscithe agus gan íoc ar an dáta tuairiscithe;
initiated during the reporting period and outstanding at the reporting date;
Dhá thréimhse tuairiscithe amach anseo, i.e. laistigh de 12 bhliain tar éis dheireadh na tréimhse tuairiscithe reatha.
Future two reporting periods, i.e. within 12 years following the end of the current reporting period.
Chun tuairisc a thabhairt ar bhrúnna a cuireadh ar fionraí tráth éigin sa tréimhse tuairiscithe reatha.
For reporting pressures which have become suspended at some point in the current reporting period.
Ba cheart go mbeadh an tuairisciú ar ghníomhartha sonracha trasnáisiúnta comhsheasmhach leis an rogha tuairiscithe arna roghnú.
The reporting on transnational specific actions should be consistent with the chosen reporting option.
Ba cheart go mbeadh an tuairisciú ar ghníomhartha sonracha trasnáisiúnta comhsheasmhach leis an rogha tuairiscithe arna roghnú.
The reporting on transnational specific actions should be consistent with the chosen reporting option.
Féadfaidh an eagraíocht an scéim tuairiscithe sin a chomhtháthú le scéimeanna tuairiscithe eile atá curtha chun feidhme cheana aici.
The organisation may integrate that reporting scheme with other reporting schemes it has already implemented.
a tionscnaíodh le linn na tréimhse tuairiscithe agus gan íoc ar an dáta tuairiscithe.
incepted during the reporting period and outstanding at the reporting date.
Déanfaidh siad aon airgeadra eile seachas an t-airgeadra tuairiscithe a chomhshó san airgeadra tuairiscithe.
They shall convert any other currency than the reporting currency into the reporting currency.
As sin amach, cuirfear dearbhuithe ERS in ionad na ndearbhuithe gabhála dá bhforáiltear i bpointe 2 den Chaibidil seo.
ERS reporting shall then replace the catch reporting provided for in point 2 of this Chapter.
Sáruithe a thuairisciú agus cosaint daoine a dhéanann tuairisciú
Reporting of infringements and protection of reporting persons
in € le haghaidh tuairisciú ó Bhallstáit an Aontais; in £ le haghaidh tuairisciú ón Ríocht Aontaithe.
in € for reporting by EU Member States; in £ for reporting by the United Kingdom.
5 cheardlann tuairiscithe phraiticiúla a reáchtáladh i réigiúin nó i bhforéigiúin spriocdhírithe ina bhfuil rátaí ísle tuairiscithe.
5 x practical reporting workshops conducted in targeted regions or subregions with low reporting rates.
40 pointe teagmhála tuairiscithe ainmnithe ar cuireadh oiliúint ar na daoine iontu maidir le tuairisciú CTA.
40 x designated reporting contact points trained on ATT reporting.
Cúig (5) cheardlann maidir le tuairisciú praiticiúil a eagrú i réigiúin nó i bhforéigiúin spriocdhírithe ina bhfuil rátaí ísle tuairiscithe.
Organize five (5) practical reporting workshops in targeted regions or subregions with low reporting rates.
in € le haghaidh tuairisciú ó Bhallstáit an Aontais; in £ le haghaidh tuairisciú ón Ríocht Aontaithe.
in € for reporting by EU Member States; in £ for reporting by the United Kingdom.