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14 results in 6 documents

  1. #1617676

    a thuilleamh -- carnaithe nó neamhdháilte

    its accumulated or undistributed earnings

    Order of Business (Dáil Éireann/Seanad Éireann)

  2. #1617677

    a thuilleamh carnaithe nó neamhdháilte

    its accumulated or undistributed earnings

    Order of Business (Dáil Éireann/Seanad Éireann)

  3. #1617678

    a thuilleamh...carnaithe nó neamhdháilte

    its accumulated or undistributed earnings

    Order of Business (Dáil Éireann/Seanad Éireann)

  4. #2326455

    Comhpháirt chothromais lena léirítear tuillimh nó easnamh carnach neamhleithdháilte an eintitis.

    A component of equity representing the entity's cumulative undistributed earnings or deficit.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  5. #2326465

    Seasann an ball seo do chomhpháirt chothromais lena léirítear tuillimh nó easnamh carnach neamhleithdháilte an eintitis.

    This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  6. #2602232

    Comhpháirt chothromais lena léirítear tuillimh nó easnamh carnach neamhleithdháilte an eintitis.

    A component of equity representing the entity’s cumulative undistributed earnings or deficit.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  7. #2602242

    Seasann an ball seo do chomhpháirt chothromais lena léirítear tuillimh nó easnamh carnach neamhleithdháilte an eintitis.

    This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  8. #2326459

    Comhpháirt chothromais lena léirítear tuillimh nó easnamh carnach neamhleithdháilte an eintitis gan brabús nó caillteanas don tréimhse tuairiscithe san áireamh.

    A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  9. #2326461

    Seasann an ball seo do chomhpháirt chothromais lena léirítear tuillimh nó easnamh carnach neamhleithdháilte an eintitis, gan brabús nó caillteanas don tréimhse tuairiscithe san áireamh.

    This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  10. #2602236

    Comhpháirt chothromais lena léirítear tuillimh nó easnamh carnach neamhleithdháilte an eintitis gan brabús nó caillteanas don tréimhse tuairiscithe san áireamh.

    A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  11. #2602238

    Seasann an ball seo do chomhpháirt chothromais lena léirítear tuillimh nó easnamh carnach neamhleithdháilte an eintitis, gan brabús nó caillteanas don tréimhse tuairiscithe san áireamh.

    This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  12. #1034038

    Beidh corparáid Éireannach díolmhaithe ó cháin na Stát Aontaithe ar a tuilleamh, a brabúis, a hioncam nó a barrachas, carnaithe nó neamh-dháilithe, más daoine is cónaitheoirí in Éirinn a rialaíos go díreach nó go neamhdhíreach, ar feadh leath deiridh na bliana inchánach, níos mó ná 50 faoin gcéad den chumhacht vótála go léir sa chorparáid sin.

    An Irish corporation shall be exempt from United States tax on its accumulated or undistributed earnings, profits, income or surplus, if individuals who are residents of Ireland control, directly or indirectly, throughout the latter half of the taxable year, more than 50 per cent. of the entire voting power in such corporation. [GA]

    Number 18 of 1950: FINANCE ACT, 1950

  13. #1230949

    Beidh corparáid Éireannach díolmhaithe ó cháin na Stát Aontaithe ar a tuilleamh, a brabúis, a hioncam nó a barrachas, carnaithe nó neamhdháilte, más daoine is cónaitheoirí in Éirinn a rialaíonn go díreach nó go neamhdhíreach, ar feadh leath deiridh na bliana inchánaithe, níos mó ná 50 faoin gcéad den chumhacht vótála go léir sa chorparáid sin.

    An Irish corporation shall be exempt from United States tax on its accumulated or undistributed earnings, profits, income or surplus, if individuals who are residents of Ireland control, directly or indirectly, throughout the latter half of the taxable year, more than 50 per cent. of the entire voting power in such corporation. [GA]

    Number 6 of 1967: INCOME TAX ACT, 1967

  14. #2977680

    Maidir leis na hionstraimí sin nach bhfuil in-chomhshóite chuig aicme gnáthscaireanna, leithdháiltear brabús nó caillteanas le haghaidh na tréimhse chuig na haicmí éagsúla scaireanna agus chuig na hionstraimí cothromais rannpháirteacha i gcomhréir lena gcearta díbhinní nó lena gcearta chun bheith rannpháirteach i dtuilleamh coimeádta.

    For those instruments that are not convertible into a class of ordinary shares, profit or loss for the period is allocated to the different classes of shares and participating equity instruments in accordance with their dividend rights or other rights to participate in undistributed earnings.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)