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  1. #2975490

    133 Déanann roinnt eintiteas idirdhealú idir sócmhainní agus dliteanais reatha agus sócmhainní agus dliteanais neamhreatha.

    133 Some entities distinguish current assets and liabilities from non-current assets and liabilities.

    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)

  2. #1187804

    (4) Déanfar freisin sócmhainní dochta a idirdhealú ó shócmhainní reatha.

    (4) Fixed assets shall also be distinguished from current assets.

    Number 33 of 1963: COMPANIES ACT, 1963

  3. #1438088

    B. Sócmhainní Reatha

    B. Current Assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  4. #1438170

    D. Glansócmhainní reatha (dliteanais)

    D. Net current assets (liabilities)

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  5. #1438302

    B. Sócmhainní Reatha

    B. Current Assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  6. #1438520

    Méideanna a díscríobhadh ó shócmhainní airgeadais agus ó infheistíochtaí atá á sealbhú mar shócmhainní reatha

    Amounts written off financial assets and investments held as current assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  7. #1438581

    (b) Méideanna eisceachtúla a díscríobhadh ó shócmhainní reatha

    ( b ) Exceptional amounts written off current assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  8. #1438599

    Méideanna a díscríobhadh ó shócmhainní airgeadais agus ó infheistíochtaí atá á sealbhú mar shócmhainní reatha

    Amounts written off financial assets and investments held as current assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  9. #1438643

    Méideanna a díscríobhadh ó shócmhainní airgeadais agus ó infheistíochtaí atá á sealbhú mar shócmhainní reatha

    Amounts written off financial assets and investments held as current assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  10. #1438720

    (b) Méideanna eisceachtúla a díscríobhadh ó shócmhainní reatha

    ( b ) Exceptional amounts written off current assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  11. #1438726

    Méideanna a díscríobhadh ó shócmhainní airgeadais agus ó infheistíochtaí atá á sealbhú mar shócmhainní reatha

    Amounts written off financial assets and investments held as current assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  12. #1438864

    SÓCMHAINNÍ REATHA

    CURRENT ASSETS

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  13. #1438892

    (b) i measc sócmhainní reatha cuideachta faoin ítim “bunábhair agus earraí inchaite”,

    ( b ) amongst the current assets of a company under the item "raw materials and consumables",

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  14. #1438916

    (4) I gcás sócmhainní reatha, ní cead costais dáilte a áireamh i gcostais táirgthe.

    (4) In the case of current assets, distribution costs may not be included in production costs.

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  15. #1439135

    Sócmhainní airgeadais agus infheistíochtaí a shealbhaítear mar shócmhainní reatha

    [GA] Financial assets and investments held as current assets

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  16. #2027367

    Ar a bhfuil sócmhainní neamhreatha arna sealbhú le díol

    Of which non-current assets held-for-sale

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  17. #2159690

    IFRS 5 Sócmhainní Neamhreatha Arna Sealbhú lena nDíol agus Oibríochtaí Scortha

    IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

    Commission Regulation (EU) 2021/2036 of 19 November 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 17 (Text with EEA relevance)

  18. #2314575

    [Féach: Sócmhainní cánach iarchurtha; Ionstraimí airgeadais, aicme [member]; Sócmhainní neamhreatha; Cineálacha conarthaí árachais [member]]

    [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]

    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)

  19. #2314635

    Coigeartuithe le haghaidh laghdaithe (méadaithe) ar shócmhainní reatha eile

    Adjustments for decrease (increase) in other current assets

    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)

  20. #2314637

    [Féach: Sócmhainní reatha eile; Brabús (caillteanas)]

    [Refer: Other current assets; Profit (loss)]

    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)

  21. #2314772

    Coigeartuithe le haghaidh caillteanas (gnóthachan) ar dhiúscairt sócmhainní neamhreatha

    Adjustments for losses (gains) on disposal of non-current assets

    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)

  22. #2314775

    [Féach: Sócmhainní neamhreatha; Brabús (caillteanas)]

    [Refer: Non-current assets; Profit (loss)]

    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)

  23. #2314983

    [Féach: Sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol; Ioncam cuimsitheach eile]

    [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]

    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)

  24. #2315848

    [Féach: Sócmhainní neamhreatha arna sealbhú lena ndíol [member]]

    [Refer: Non-current assets held for sale [member]]

    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)

  25. #2315971

    [Féach: Sócmhainní neamhreatha]

    [Refer: Non-current assets]

    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)

  26. #2316268

    Sócmhainní reatha

    Current assets

    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)

  27. #2316272

    Sócmhainní reatha iomlána

    Total current assets

    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)

  28. #2316273

    Sócmhainní reatha [abstract]

    Current assets [abstract]

    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)

  29. #2316274

    Sócmhainní reatha (dliteanais)

    Current assets (liabilities)

    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)

  30. #2316275

    An méid sócmhainní reatha lúide an méid dliteanas reatha.

    The amount of current assets less the amount of current liabilities.

    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)

  31. #2316276

    Glansócmhainní reatha (dliteanais)

    Net current assets (liabilities)

    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)

  32. #2316277

    Sócmhainní reatha seachas sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol nó mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndáileadh ar úinéirí

    Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

    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)

  33. #2316279

    An méid sócmhainní reatha seachas sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol nó mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndáileadh ar úinéirí.

    The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners.

    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)

  34. #2316280

    [Féach: Sócmhainní reatha; Grúpaí diúscartha a aicmítear mar ghrúpaí atá á sealbhú lena ndíol [member]; Sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol; Sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndáileadh ar úinéirí]

    [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]

    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)

  35. #2316281

    Sócmhainní reatha iomlána seachas sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol nó mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndáileadh ar úinéirí

    Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

    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)

  36. #2316282

    Sócmhainní reatha a aithnítear ón dáta éadála amach

    Current assets recognised as of acquisition date

    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)

  37. #2316285

    [Féach: Sócmhainní reatha; Comhcheangail ghnó [member]]

    [Refer: Current assets; Business combinations [member]]

    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)

  38. #2316461

    Suimeanna iníoctha reatha chun sócmhainní neamhreatha a cheannach

    Current payables for purchase of non-current assets

    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)

  39. #2316484

    Réamhíocaíochtaí reatha agus sócmhainní reatha eile

    Current prepayments and other current assets

    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)

  40. #2317071

    [Féach: Oibríochtaí scortha [member]; Sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol]

    [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]

    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)

  41. #2317074

    [Féach: Sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol]

    [Refer: Non-current assets or disposal groups classified as held for sale]

    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)

  42. #2319649

    Nochtadh maidir le sócmhainní neamhreatha arna sealbhú lena ndíol agus oibríochtaí scortha [text block]

    Disclosure of non-current assets held for sale and discontinued operations [text block]

    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)

  43. #2319650

    An nochtadh uile maidir le sócmhainní neamhreatha arna sealbhú lena ndíol agus oibríochtaí scortha.

    The entire disclosure for non-current assets held for sale and discontinued operations.

    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)

  44. #2319651

    Nochtadh maidir le sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol [text block]

    Disclosure of non-current assets or disposal groups classified as held for sale [text block]

    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)

  45. #2319652

    Nochtadh maidir le sócmhainní neamhreatha nó grúpaí diúscartha a aicmítear mar shócmhainní nó mar ghrúpaí atá á sealbhú lena ndíol.

    The disclosure of non-current assets or disposal groups classified as held for sale.

    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)

  46. #2319703

    Nochtadh maidir le sócmhainní reatha eile [text block]

    Disclosure of other current assets [text block]

    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)

  47. #2319704

    An nochtadh maidir le sócmhainní reatha eile.

    The disclosure of other current assets.

    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)

  48. #2319705

    [Féach: Sócmhainní reatha eile]

    [Refer: Other current assets]

    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)

  49. #2319712

    Nochtadh maidir le sócmhainní neamhreatha eile [text block]

    Disclosure of other non-current assets [text block]

    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)

  50. #2319713

    An nochtadh maidir le sócmhainní neamhreatha eile.

    The disclosure of other non-current assets.

    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)