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  1. #2175436

    KPI a bhaineann le láimhdeachas (KPI láimhdeachais)

    KPI related to turnover (turnover KPI)

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  2. #735043

    conas a dhéanann an t-infheisteoir institiúideach faireachán ar chostais láimhdeachas punainne a thabhaíonn an bainisteoir sócmhainní agus conas a shainmhíníonn agus a dhéanann sé faireachán ar láimhdeachas punainne spriocdhírithe nó an raon láimhdeachais;

    how the institutional investor monitors portfolio turnover costs incurred by the asset manager and how it defines and monitors a targeted portfolio turnover or turnover range;

    Directive (EU) 2017/828 of the European Parliament and of the Council of 17 May 2017 amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement (Text with EEA relevance)

  3. #2362137

    láimhdeachas is infheidhme sa láimhdeachas comhiomlán arna ghiniúint ag gach riarthóir tríú tír aitheanta i gcás gach riarthóra tríú tír, is é a bheidh sa chomhéifeacht láimhdeachais a sciar den

    for each third country administrator, the turnover coefficient shall be its share of the applicable turnover in the aggregate turnover generated by all recognised third country administrators

    Commission Delegated Regulation (EU) 2022/805 of 16 February 2022 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council by specifying fees applicable to the supervision by the European Securities Markets Authority of certain benchmark administrators (Text with EEA relevance)

  4. #2769338

    i dtaca le láimhdeachas reatha bliantúil an chomhfhiontair agus/nó láimhdeachas na ngníomhaíochtaí a rannchuidítear mar aon leis an láimhdeachas bliantúil ionchasach, gur lú ná EUR 100 milliún in LEE an láimhdeachas sin;

    the annual current turnover of the joint venture and/or the turnover of the contributed activities as well as the expected annual turnover is less than EUR 100 million in the EEA;

    Commission Implementing Regulation (EU) 2023/914 of 20 April 2023 implementing Council Regulation (EC) No 139/2004 on the control of concentrations between undertakings and repealing Commission Regulation (EC) No 802/2004 (Text with EEA relevance)

  5. #2769038

    láimhdeachas i ngach Stát CSTE (tabhair le fios an Stát CSTE, más ann dó, ina mbaintear amach níos mó ná dhá thrian de láimhdeachas ar fud CSTE; tabhair le fios freisin cibé atá láimhdeachas comhcheangailte na ngnóthas lena mbaineann ar chríoch na Stát CSTE comhionann le 25 % nó níos mó dá láimhdeachas iomlán ar chríoch LEE nó nach bhfuil).

    turnover in each EFTA State (indicate the EFTA State, if any, in which more than two-thirds of EFTA-wide turnover is achieved; also indicate whether the combined turnover of the undertakings concerned in the territory of the EFTA States equals 25 % or more of their total turnover in the EEA territory).

    Commission Implementing Regulation (EU) 2023/914 of 20 April 2023 implementing Council Regulation (EC) No 139/2004 on the control of concentrations between undertakings and repealing Commission Regulation (EC) No 802/2004 (Text with EEA relevance)

  6. #2769847

    láimhdeachas i ngach Stát de chuid CSTE (tabhair le fios an Stát CSTE, más ann dó, ina mbaintear amach níos mó ná dhá thrian de láimhdeachas ar fud CSTE; tabhair le fios freisin cibé atá láimhdeachas comhcheangailte na ngnóthas lena mbaineann ar chríoch na Stát CSTE comhionann le 25 % nó níos mó dá láimhdeachas iomlán ar chríoch LEE nó nach bhfuil).

    turnover in each EFTA State (indicate the EFTA State, if any, in which more than two-thirds of EFTA-wide turnover is achieved; also indicate whether the combined turnover of the undertakings concerned in the territory of the EFTA States equals 25 % or more of their total turnover in the EEA territory).

    Commission Implementing Regulation (EU) 2023/914 of 20 April 2023 implementing Council Regulation (EC) No 139/2004 on the control of concentrations between undertakings and repealing Commission Regulation (EC) No 802/2004 (Text with EEA relevance)

  7. #2852555

    níl gnóthas eile faighte aige ná níor foirmíodh é trí chumasc, ach amháin má tá láimhdeachas an ghnóthais a fuarthas níos lú ná 10 % de láimhdeachas an ghnóthais incháilithe sa bhliain airgeadais roimh an éadáil nó má tá láimhdeachas an ghnóthais a bunaíodh trí chumasc níos lú ná 10 % níos airde ná an láimhdeachas comhcheangailte a bhí ag na gnóthais atá ag cumasc sa bhliain airgeadais roimh an gcumasc.

    it has not acquired another undertaking or has not been formed through a merger, unless the turnover of the acquired undertaking accounts for less than 10 % of the turnover of the eligible undertaking in the financial year preceding the acquisition or the turnover of the undertaking formed through a merger is less than 10 % higher than the combined turnover that the merging undertakings had in the financial year preceding the merger.

    Commission Regulation (EU) 2023/1315 of 23 June 2023 amending Regulation (EU) No 651/2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty and Regulation (EU) 2022/2473 declaring certain categories of aid to undertakings active in the production, processing and marketing of fishery and aquaculture products compatible with the internal market in application of Articles 107 and 108 of the Treaty (Text with EEA relevance)

  8. #2441682

    ciallaíonn “glanláimhdeachas” na méideanna arna ndíorthú ó dhíol táirgí agus ó sholáthar seirbhísí tar éis lacáistí díolacháin agus cáin bhreisluacha agus cánacha eile a bhaineann go díreach le láimhdeachas a asbhaint; mar sin féin, maidir le gnóthais árachais dá dtagraítear i bpointe (a) den chéad fhomhír d”Airteagal 1(3) den Treoir seo, sainmhíneofar “glanláimhdeachas” i gcomhréir le hAirteagal 35 agus pointe 2 d”Airteagal 66 de Threoir 91/674/CEE ón gComhairle; maidir le hinstitiúidí creidmheasa dá dtagraítear i bpointe (b) den chéad fhomhír d”Airteagal 1(3) den Treoir seo, sainmhíneofar “glanláimhdeachas” i gcomhréir le pointe (c) d”Airteagal 43(2) de Threoir 86/635/CEE ón gComhairle; agus maidir le gnóthais a thagann faoi raon feidhme Airteagal 40a(1) den Treoir seo, ciallaíonn “glanláimhdeachas” an t-ioncam mar a shainmhínítear sa chreat tuairiscithe airgeadais ar ar a bhonn a ullmhaítear ráitis airgeadais an ghnóthais nó de réir bhrí an chreata sin;

    “net turnover” means the amounts derived from the sale of products and the provision of services after deducting sales rebates and value added tax and other taxes directly linked to turnover; however, for insurance undertakings referred to in point (a) of the first subparagraph of Article 1(3) of this Directive, “net turnover” shall be defined in accordance with Article 35 and point 2 of Article 66 of Council Directive 91/674/EEC; for credit institutions referred to in point (b) of the first subparagraph of Article 1(3) of this Directive, “net turnover” shall be defined in accordance with point (c) of Article 43(2) of Council Directive 86/635/EEC; and for undertakings falling under the scope of Article 40a(1) of this Directive, “net turnover” means the revenue as defined by or within the meaning of the financial reporting framework on the basis of which the financial statements of the undertaking are prepared;

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

  9. #281328

    | Láimhdeachas

    | Turnover

    Regulation (EC) No 716/2007 of the European Parliament and of the Council of 20 June 2007 on Community statistics on the structure and activity of foreign affiliates

  10. #281377

    [3] Do NACE REV. 1.1 cuirfear luach táirgeachta in ionad rannán 65.

    [3] For NACE Rev. 1.1 division 65 turnover will be replaced by production value.

    Regulation (EC) No 716/2007 of the European Parliament and of the Council of 20 June 2007 on Community statistics on the structure and activity of foreign affiliates

  11. #281388

    | Láimhdeachas

    | Turnover

    Regulation (EC) No 716/2007 of the European Parliament and of the Council of 20 June 2007 on Community statistics on the structure and activity of foreign affiliates

  12. #288524

    Láimhdeachas, ach amháin mar a fhoráiltear i 3.10b

    Turnover save as provided in 3.10b

    Regulation (EC) No 177/2008 of the European Parliament and of the Council of 20 February 2008 establishing a common framework for business registers for statistical purposes and repealing Council Regulation (EEC) No 2186/93

  13. #288551

    | Láimhdeachas comhdhlúite

    | Consolidated turnover

    Regulation (EC) No 177/2008 of the European Parliament and of the Council of 20 February 2008 establishing a common framework for business registers for statistical purposes and repealing Council Regulation (EEC) No 2186/93

  14. #288567

    | Láimhdeachas iomlán comhdhlúite

    | Consolidated global turnover

    Regulation (EC) No 177/2008 of the European Parliament and of the Council of 20 February 2008 establishing a common framework for business registers for statistical purposes and repealing Council Regulation (EEC) No 2186/93

  15. #152280

    Uimh.4 - Sonraí Láimhdeachais, agus idirdhealú a dhéanamh eatarthu seo a leanas:

    No. 4 – Particulars of Turnover distinguishing separately

    Statutory Instruments: 1980

  16. #152285

    (c) Aon ghnéithe eile láimhdeachais.

    (c) Any other element of turnover.

    Statutory Instruments: 1980

  17. #152296

    Uimh. 7 - Sonraí Cánach ar Láimhdeachas agus Cánacha Indíreacha, agus idirdhealú a dhéanamh eatarthu seo a leanas:

    No. 7 – Particulars of Taxes on Turnover and Indirect Taxes distinguishing separately

    Statutory Instruments: 1980

  18. #152297

    (a) An méid iomlán Cánach Breisluacha a cuireadh in aghaidh an láimhdeachais.

    (a) Amount of Value-Added Tax charged on turnover.

    Statutory Instruments: 1980

  19. #157775

    Uimh. 10-Cánacha ar Láimhdeachas agus Cánacha Indíreacha.

    No. 10—Taxes on Turnover and Indirect Taxes.

    Statutory Instruments: 1980

  20. #164317

    Uimh. 4-Sonraí Láimhdeachais, agus idirdhealú a dhéanamh eatarthu seo a leanas:

    No.4.—Particulars of Turnover distinguishing separately:—

    Statutory Instruments: 1978

  21. #164322

    (c) Aon ghnéithe eile láimhdeachais.

    ( c ) Any other elements of turnover.

    Statutory Instruments: 1978

  22. #164333

    Uimh. 7-Sonraí Cánach ar Láimhdeachas agus Cánacha indíreacha, agus idirdhealú a dhéanamh eatarthu seo a leanas:-

    No. 7—Particulars of Taxes on Turnover and Indirect Taxes distinguishing separately:—

    Statutory Instruments: 1978

  23. #165524

    Uimh. l0-Cánacha ar Láimhdeachas agus Cánacha Indíreacha.

    No. 10—Taxes on Turnover and Indirect Taxes

    Statutory Instruments: 1978

  24. #176743

    Uimh. 4-Sonraí Láimhdeachais, agus idirdhealú a dhéanamh eatarthu seo a leanas:

    No. 4 – Particulars of Turnover distinguishing separately:

    Statutory Instruments: 1981

  25. #176748

    (c) Aon ghnéithe eile láimhdeachais.

    (c) Any other element of turnover.

    Statutory Instruments: 1981

  26. #176759

    Sonraí Cánach ar Láimhdeachas agus Cánacha Indíreacha, agus idirdhealú a dhéanamh eatarthu seo a leanas:

    Particulars of Taxes on Turnover and Indirect Taxes distinguishing separately:-

    Statutory Instruments: 1981

  27. #176760

    (a) An méid iomlán Cánach Breisluacha a cuireadh in aghaidh an láimhdeachais.

    (a) Amount of Value-Added Tax charged on turnover.

    Statutory Instruments: 1981

  28. #185765

    Uimh. 11-Cánacha ar Láimhdeachas agus Cánacha Indíreacha.

    No. 11 – Taxes on Turnover and Indirect Taxes.

    Statutory Instruments: 1981

  29. #326398

    Beidh an méid bunúsach ag ceann íochtair na teorann i gcás gníomhaireachtaí rátála creidmheasa ar lú a láimhdeachas bliantúil ná EUR 10 milliún, beidh sé i lár na teorann i gcás na ngníomhaireachtaí rátála creidmheasa a bhfuil a láimhdeachas bliantúil idir EUR 10 milliún agus EUR 50 milliún agus beidh sé ag ceann uachtair na teorann i gcás na ngníomhaireachtaí rátála creidmheasa ar mó a láimhdeachas bliantúil ná EUR 50 milliún.

    The basic amount shall be at the lower end of the limit for credit rating agencies whose annual turnover is below EUR 10 million, the middle of the limit for the credit rating agencies whose annual turnover is between EUR 10 and 50 million and the higher end of the limit for the credit rating agencies whose annual turnover is higher than EUR 50 million.

    Regulation (EU) No 513/2011 of the European Parliament and of the Council of 11 May 2011 amending Regulation (EC) No 1060/2009 on credit rating agencies

  30. #348853

    Beidh athróg an láimhdeachais (Uimh. 120), freisin, le tarchur i bhfoirm a bheidh coigeartaithe don lá oibre.

    The turnover variable (No 120) is also to be transmitted in working-day adjusted form.

    Regulation (EC) No 596/2009 of the European Parliament and of the Council of 18 June 2009 adapting a number of instruments subject to the procedure referred to in Article 251 of the Treaty to Council Decision 1999/468/EC with regard to the regulatory procedure with scrutiny — Adaptation to the regulatory procedure with scrutiny — Part Four

  31. #446225

    (ii) nach mó ná £250,000 méid láimhdeachais na cuideachta,

    (ii) the amount of the turnover of the company does not exceed £250,000,

    COMPANIES (AMENDMENT) (NO. 2) ACT, 1999

  32. #449982

    ciallaíonn “duine cáilitheach” duine cuntasach arb é atá, nó ar dóigh gurb é a bheidh, ina láimhdeachas—

    “qualifying person” means an accountable person whose turnover from—

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  33. #452348

    alt 155(1), sa mhíniú ar “láimhdeachas bliantúil”, i mír (a)

    section 155(1), in the definition of “annual turnover”, in paragraph (a)

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  34. #452351

    alt 155(1), sa mhíniú ar “láimhdeachas bliantúil”, i mír (b)

    section 155(1), in the definition of “annual turnover”, in paragraph (b)

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  35. #495050

    “ ciallaíonn ‘duine cáilitheach’ duine cuntasach a mbeidh nó ar dóigh go mbeidh a láimhdeachas—

    “ ‘qualifying person’ means an accountable person whose turnover from—

    FINANCE ACT 2010

  36. #495968

    (c) nach mó ná 5 faoin gcéad de láimhdeachas iomlán bliantúil an ghnó an láimhdeachas bliantúil de chuid ghnó an duine atá inchurtha síos d’oibriú mar fhoras creidmheasa nó mar fhoras airgeadais,

    (c) the annual turnover of the person’s business that is attributable to operating as a credit institution or financial institution does not exceed 5 per cent of the business’s total annual turnover,

    CRIMINAL JUSTICE (MONEY LAUNDERING AND TERRORIST FINANCING) ACT 2010

  37. #499185

    (4) San alt seo, ciallaíonn ‘láimhdeachas bliantúil’—

    (4) In this section ‘annual turnover’ means—

    FINANCE ACT 2011

  38. #499191

    An leibhéal láimhdeachais bhliantúil

    Level of annual turnover

    FINANCE ACT 2011

  39. #503268

    Sonraí faoin margadh don earnáil laistigh den Chomhphobal, lena n-áirítear toirteanna agus láimhdeachas,

    Intra-community market data for the sector, including volumes and turnover,

    Regulation (EC) No 66/2010 of the European Parliament and of the Council of 25 November 2009 on the EU Ecolabel (Text with EEA relevance)

  40. #519917

    Beidh an méid bunúsach ag ceann íochtair na teorann i gcás stórtha trádála ar lú a láimhdeachas bliantúil ná EUR 1 mhilliún, beidh sé i lár na teorann i gcás an stóir thrádála a bhfuil a láimhdeachas idir EUR 1 mhilliún agus EUR 5 mhilliún agus beidh sé ag ceann uachtair na teorann i gcás an stóir thrádála ar mó a láimhdeachas bliantúil ná EUR 5 mhilliún.

    The basic amount shall be at the lower end of the limit for trade repositories whose annual turnover is below EUR 1 million, the middle of the limit for the trade repository whose turnover is between EUR 1 and 5 million and the higher end of the limit for the trade repository whose annual turnover is higher than EUR 5 million.

    Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories Text with EEA relevance

  41. #573072

    cánacha ginearálta ar dhíolacháin nó ar láimhdeachas (gan cánacha de chineál CBL a áireamh) lena n-áirítear cánacha mórdhíola agus miondíola ar mhonaróirí, cánacha ar cheannach, cánacha ar láimhdeachas;

    general sales or turnover taxes (excluding VAT type taxes): these include manufacturers' wholesale and retail sales taxes, purchase taxes, turnover taxes;

    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

  42. #579874

    Ní áirítear CBL, de ghnáth, i láimhdeachas gnóthas, ach bíonn cánacha ar tháirgí san áireamh go minic.

    The turnover of enterprises is generally net of VAT but often includes taxes on products.

    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

  43. #579875

    Os a choinne sin, ní chuirtear fóirdheontais ar tháirgí san áireamh sa láimhdeachas de ghnáth.

    Conversely, subsidies on products are rarely included in the turnover.

    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

  44. #590503

    íoschóimheas láimhdeachais;

    minimum turnover ratio.

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  45. #679339

    maidir le duine dlíthiúil, smachtbhannaí uasta airgid riaracháin suas le ar a laghad EUR20 milliún nó suas le 10% de láimhdeachas iomlán bliantúil an duine dhlíthiúil i gcomhréir leis na cuntais deiridh atá ar fáil a d’fhormheas an comhlacht bainistithe, i gcás inarb ionann an duine dlíthiúil agus máthairghnóthas nó fochuideachta den mháthairghnóthas, a chaithfidh cuntais chomhdhlúite airgeadais a ullmhú i gcomhréir le Treoir 2013/34/AE, is ionann an láimhdeachas ábhartha bliantúil iomlán agus an láimhdeachas bliantúil iomlán nó cineál comhfhreagrach ioncaim i gcomhréir leis na Treoracha ábhartha Cuntasaíochta i gcomhréir leis na cuntais chomhdhlúite deireanacha a bhí ar fáil a d’fhormheas comhlacht bainistithe an mháthairghnóthais dheiridh;

    in the case of a legal person, maximum administrative pecuniary sanctions of at least EUR20 million or up to 10% of the total annual turnover of the legal person according to the last available accounts approved by the management body; where the legal person is a parent undertaking or a subsidiary of the parent undertaking which has to prepare consolidated financial accounts according to Directive 2013/34/EU, the relevant total annual turnover shall be the total annual turnover or the corresponding type of income according to the relevant Accounting Directives according to the last available consolidated accounts approved by the management body of the ultimate parent undertaking.

    Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 Text with EEA relevance

  46. #734809

    Thairis sin, ba cheart do bhainisteoirí sócmhainne comhdhéanamh, láimhdeachas agus costais láimhdeachais na punainne chomh maith lena mbeartas maidir le hiasachtaí urrús a nochtadh d’infheisteoirí institiúideacha.

    Moreover, asset managers should disclose to institutional investors the composition, turnover and turnover costs of their portfolio as well as their policy on securities lending.

    Directive (EU) 2017/828 of the European Parliament and of the Council of 17 May 2017 amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement (Text with EEA relevance)

  47. #755300

    méid agus láimhdeachas shócmhainn an CMA sa mhargadh;

    the volume and turnover in the market of the asset of the MMF;

    Regulation (EU) 2017/1131 of the European Parliament and of the Council of 14 June 2017 on money market funds (Text with EEA relevance. )

  48. #755304

    méid agus láimhdeachas na sócmhainne sin sa mhargadh;

    the volume and turnover in the market of that asset;

    Regulation (EU) 2017/1131 of the European Parliament and of the Council of 14 June 2017 on money market funds (Text with EEA relevance. )

  49. #1174260

    Ar Aghaidh (CUID VI.

    Next (PART VI TURNOVER TAX)

    Number 23 of 1963: FINANCE ACT, 1963

  50. #1174388

    CUID VI. Cáin Láimhdeachais.

    PART VI TURNOVER TAX

    Number 23 of 1963: FINANCE ACT, 1963