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  1. #577114

    Mura sonraítear i dtéarmaí an chonartha an chaoi a sainaithnítear na chéad trí ítim díobh, ba cheart go bhfreagródh aisíoc na príomhshuime don laghdú ar luach na sócmhainne (ídiú an chaipitil sheasta), ní mór go bhfreagróidh an t-ús iníoctha don toradh ar chaipiteal ar an tsócmhainn, agus an muirear seirbhíse don difríocht idir an tsuim iomlán iníoctha agus an dá ítim sin.

    If the terms of the agreement do not specify how the first three elements are identified, the repayment of principal must correspond to the decline in the value of the asset (the consumption of fixed capital), the interest payable must correspond to the return to capital on the asset and the service charge to the difference between the total amount payable and those two elements.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance