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  1. #1438931

    (a) an modh ar a dtugtar “isteach i dtosach, amach i dtosach” (FIFO),

    ( a ) the method known as "first in, first out" (FIFO),

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

  2. #2394614

    Subject to paragraph 2 to 5, the ‘first in, first out' (FIFO) principle shall apply within each category or subcategory of cash transfer orders priority as follows:

    Subject to paragraph 2 to 5, the ‘first in, first out’ (FIFO) principle shall apply within each category or subcategory of cash transfer orders priority as follows:

    Decision (EU) 2022/911 of the European Central Bank of 19 April 2022 concerning the terms and conditions of TARGET-ECB and repealing Decision 2007/610/EC (ECB/2007/7) (ECB/2022/22)

  3. #2447063

    Próiseálfar gach ordú aistrithe airgid sa chiú de réir an phrionsabail “is túisce isteach is túisce amach” (FIFO) gan tosaíocht nó athordú a dhéanamh.

    All cash transfer orders in the queue shall be processed following the ‘first in, first out’ (FIFO) principle without prioritisation or reordering.

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  4. #2447191

    Faoi réir mhír 2 go 5, beidh feidhm ag an bprionsabal “is túisce isteach is túisce amach” (FIFO) laistigh de gach catagóir nó fochatagóir d’orduithe aistrithe airgid mar a leanas:

    Subject to paragraph 2 to 5, the ‘first in, first out’ (FIFO) principle shall apply within each category or subcategory of cash transfer orders priority as follows:

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  5. #2447201

    orduithe aistrithe airgid le gnáththosaíocht a shocrú roimh íocaíochtaí gnáthtosaíochta ciúáilte eile ar glacadh leo níos luaithe, ar choinníoll go bhfuil cistí leordhóthanacha ar fáil agus d’ainneoin go bhféadfadh sé sin sárú a dhéanamh ar phrionsabal FIFO.

    settle cash transfer orders with normal priority before other queued normal priority payments accepted earlier, provided that sufficient funds are available and notwithstanding that this may contravene the FIFO principle.

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  6. #2447300

    Déanfar gach ordú aistrithe leachtacha a chuirtear isteach i TARGET-[cuir isteach tagairt BC/tíre] a phróiseáil de réir an phrionsabail (FIFO) “is túisce isteach is túisce amach”, gan tosaíocht ná athordú a dhéanamh.

    All liquidity transfer orders submitted to TARGET-[insert CB/country reference] shall be processed following the ‘first in, first out’ (FIFO) principle without prioritisation or reordering.

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  7. #2447360

    Déanfar gach ordú aistrithe airgid a chuirtear isteach i TARGET-[cuir isteach tagairt BC/tíre] a phróiseáil de réir an phrionsabail (FIFO) “is túisce isteach is túisce amach”, gan tosaíocht ná athordú a dhéanamh.

    All cash transfer orders submitted to TARGET-[insert CB/country reference] shall be processed following the ‘first in, first out’ (FIFO) principle without prioritisation or reordering.

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  8. #2973354

    Déanfar costas fardal, seachas iad siúd a ndéileáiltear i mír 23 leo, a shannadh tríd an bhfoirmle is túisce isteach is túisce amach (FIFO) nó trí fhoirmle an mheánchostais ualaithe a úsáid.

    The cost of inventories, other than those dealt with in paragraph 23, shall be assigned by using the first-in, first-out (FIFO) or weighted average cost formula.

    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)

  9. #2447628

    Mar sin féin, má tá orduithe aistrithe airgid le tosaíocht níos airde i gciú an íocaí atá dírithe chuig rannpháirtithe eile, ní fhéadfar prionsabal FIFO a shárú mura rud é go dtiocfadh méadú leachtachta don íocaí dá socrófaí an t-ordú aistrithe airgid fritháirimh sin.

    However, if in the queue of the payee there are higher priority cash transfer orders addressed to other participants, the FIFO principle may only be breached if settling such an offsetting cash transfer order would result in a liquidity increase for the payee.

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  10. #2973359

    27 Toimhdítear leis an bhfoirmle FIFO gurb iad na míreanna fardail is túisce a ceannaíodh nó a táirgeadh is túisce a dhíoltar, agus dá bhrí sin gurb iad na míreanna a fhanann i bhfardal ag deireadh na tréimhse iad na cinn is déanaí a ceannaíodh nó a táirgeadh.

    27 The FIFO formula assumes that the items of inventory that were purchased or produced first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced.

    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)