Gaois

Search direction

Search mode

Filter results

Collections

195 results in 12 documents

  1. #2314807

    Coigeartú comhiomlán ar shuimeanna glanluacha infheistíochtaí a thuairiscítear faoi GAAP roimhe seo

    Aggregate adjustment to carrying amounts of investments reported under previous GAAP

    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)

  2. #2314830

    Coigeartú comhiomlán ar shuimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo [member]

    Aggregate adjustment to carrying amounts reported under previous GAAP [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)

  3. #2314832

    Seasann an ball seo don choigeartú comhiomlán ar na suimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo.

    This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP.

    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)

  4. #2314833

    [Féach: Suim ghlanluacha [member]; GAAP roimhe seo [member]]

    [Refer: Carrying amount [member]; Previous GAAP [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)

  5. #2316732

    Costas measta comhiomlán infheistíochtaí arb é suim ghlanluacha GAAP roimhe seo an costas measta dóibh

    Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

    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. #2317980

    [Féach: GAAP roimhe seo [member]; IFRSs [member]]

    [Refer: Previous GAAP [member]; IFRSs [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)

  7. #2318746

    Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoi GAAP roimhe seo [abstract]

    Disclosure of comparative information prepared under previous GAAP [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)

  8. #2318747

    Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoi GAAP roimhe seo [text block]

    Disclosure of comparative information prepared under previous GAAP [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)

  9. #2318749

    An nochtadh, sna chéad ráitis airgeadais IFRS de chuid an eintitis, maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo.

    The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP.

    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. #2318750

    Noch maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo [line items]

    Disclosure of comparative information prepared under previous GAAP [line items]

    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)

  11. #2318751

    Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo [table]

    Disclosure of comparative information prepared under previous GAAP [table]

    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)

  12. #2318752

    Sceideal lena nochtar faisnéis a bhaineann le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo.

    Schedule disclosing information related to comparative information prepared under previous GAAP.

    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)

  13. #2320288

    Seasann an ball seo d’éifeacht airgeadais an aistrithe ón GAAP roimhe seo chuig IFRSanna.

    This member stands for the financial effect of the transition from previous GAAP to IFRSs.

    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)

  14. #2321343

    Éifeacht airgeadais an trasdula ón GAAP roimhe seo chuig IFRSanna [axis]

    Financial effect of transition from previous GAAP to IFRSs [axis]

    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)

  15. #2325510

    GAAP roimhe seo [member]

    Previous GAAP [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)

  16. #2536380

    Caighdeáin náisiúnta chuntasaíochta atá comhoiriúnach do IFRS AE (‘GAAP Náisiúnta atá comhoiriúnach do IFRS’); nó

    National accounting standards compatible with EU IFRS (“National GAAP compatible IFRS”); or

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  17. #2536381

    GAAP Náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle (FINREP ‘GAAP Náisiúnta’ bunaithe ar Threoir 86/635/CEE ón gComhairle’).

    National GAAP based on Council Directive 86/635/EEC (FINREP “National GAAP based on Council Directive 86/635/EEC”).

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  18. #2536413

    Caighdeáin náisiúnta chuntasaíochta atá comhoiriúnach do IFRS Aontais (‘GAAP Náisiúnta atá comhoiriúnach do IFRS’)

    National accounting standards compatible with EU IFRS (“National GAAP compatible IFRS”)

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  19. #2536414

    GAAP Náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle (FINREP ‘GAAP Náisiúnta’ bunaithe ar Threoir 86/635/CEE ón gComhairle’).

    or National GAAP based on Council Directive 86/635/EEC (FINREP “National GAAP based on Council Directive 86/635/EEC”).

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  20. #2536637

    Níl sé le tuairisciú ag institiúidí ach amháin faoi Phrionsabail Chuntasaíochta náisiúnta a bhfuil Glacadh leo go Ginearálta (GAAP).

    Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP).

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  21. #2590667

    Coigeartú comhiomlán ar shuimeanna glanluacha infheistíochtaí a thuairiscítear faoi GAAP roimhe seo

    Aggregate adjustment to carrying amounts of investments reported under previous GAAP

    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)

  22. #2590690

    Coigeartú comhiomlán ar shuimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo [member]

    Aggregate adjustment to carrying amounts reported under previous GAAP [member]

    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)

  23. #2590692

    Seasann an ball seo don choigeartú comhiomlán ar na suimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo.

    This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP.

    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)

  24. #2590693

    [Féach: Suim ghlanluacha [member]; GAAP roimhe seo [member]]

    [Refer: Carrying amount [member]; Previous GAAP [member]]

    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)

  25. #2592589

    Costas measta comhiomlán infheistíochtaí arb é suim ghlanluacha GAAP roimhe seo an costas measta dóibh

    Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

    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)

  26. #2593895

    [Féach: GAAP roimhe seo [member]; IFRSs [member]]

    [Refer: Previous GAAP [member]; IFRSs [member]]

    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)

  27. #2594638

    Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoi GAAP roimhe seo [abstract]

    Disclosure of comparative information prepared under previous GAAP [abstract]

    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)

  28. #2594639

    Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoi GAAP roimhe seo [text block]

    Disclosure of comparative information prepared under previous GAAP [text block]

    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)

  29. #2594641

    An nochtadh, sna chéad ráitis airgeadais IFRS de chuid an eintitis, maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo.

    The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.

    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)

  30. #2594642

    Noch maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo [line items]

    Disclosure of comparative information prepared under previous GAAP [line items]

    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)

  31. #2594643

    Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo [table]

    Disclosure of comparative information prepared under previous GAAP [table]

    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)

  32. #2594644

    Sceideal lena nochtar faisnéis a bhaineann le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo.

    Schedule disclosing information related to comparative information prepared under previous GAAP.

    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)

  33. #2596071

    Seasann an ball seo d’éifeacht airgeadais an aistrithe ón GAAP roimhe seo chuig IFRSanna.

    This member stands for the financial effect of the transition from previous GAAP to IFRSs.

    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)

  34. #2597124

    Éifeacht airgeadais an trasdula ón GAAP roimhe seo chuig IFRSanna [axis]

    Financial effect of transition from previous GAAP to IFRSs [axis]

    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)

  35. #2601288

    GAAP roimhe seo [member]

    Previous GAAP [member]

    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)

  36. #2754659

    Préimheanna scríofa glan ó athárachas arna ngéilleadh faoi IFRS nó GAAP áitiúil le haghaidh gnóthais (ath)árachais

    Written premiums net of reinsurance ceded under IFRS or local GAAP for (re)insurance undertakings

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  37. #2755023

    2 — Tá an gnóthas ag úsáid prionsabail áitiúla chuntasaíochta a bhfuil glactha leo go ginearálta (“GAAP”) (seachas IFRS)

    2 – The undertaking is using local generally accepted accounting principles (‘GAAP’) (other than IFRS)

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  38. #2763202

    2 — Prionsabail chuntasaíochta a bhfuil glactha leo go ginearálta (“GAAP”)

    2 – Local generally accepted accounting principles (‘GAAP’)

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  39. #2763322

    Tuairisceofar an teimpléad seo ó pheirspictíocht cuntasaíochta comhdhlúite, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil ach má úsáidtear línte gnó Shócmhainneacht II.

    This template shall be reported from a consolidated accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using Solvency II lines of business.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  40. #2763344

    Tuairisceofar an teimpléad seo ó pheirspictíocht cuntasaíochta, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil.

    This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS (if accepted as local GAAP.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  41. #2764869

    I gcás gnóthais neamhrialáilte, méid iomlán an chláir chomhardaithe a úsáidtear le haghaidh IFRS nó GAAP áitiúil.

    For non–regulated undertakings, total amount of balance sheet used for IFRS or local GAAP.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  42. #2764870

    I gcás gnóthais árachais agus athárachais, préimheanna scríofa glan ó athárachas arna ngéilleadh faoi IFRS nó GAAP áitiúil.

    For insurance and reinsurance undertakings written premiums net of reinsurance ceded under IFRS or local GAAP.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  43. #2764882

    2 — GAAP áitiúil

    2 – Local GAAP

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  44. #2766562

    Nochtfar an teimpléad sin ó pheirspictíocht cuntasaíochta (i.e. GAAP áitiúil, nó IFRS má ghlactar leis mar GAAP áitiúil).

    This template shall be disclosed from an accounting perspective (i.e. local GAAP, or IFRS if accepted as local GAAP).

    Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (Text with EEA relevance)

  45. #2766621

    Tuairisceofar an teimpléad seo ó pheirspictíocht cuntasaíochta, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil ach má úsáidtear línte gnó SII.

    This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using SII lines of business.

    Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (Text with EEA relevance)

  46. #2768265

    Nochtfar an teimpléad seo ó pheirspictíocht cuntasaíochta, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil.

    This template shall be disclosed from an accounting perspective, i.e.: local GAAP or IFRS if accepted as local GAAP.

    Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (Text with EEA relevance)

  47. #2980426

    lipéad a chur ar an bhfaisnéis GAAP roimhe seo go feiceálach le tabhairt le fios nár ullmhaíodh í i gcomhréir le IFRSanna; agus

    label the previous GAAP information prominently as not being prepared in accordance with IFRSs; and

    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)

  48. #2980458

    an coigeartú comhiomlán ar na suimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo.

    the aggregate adjustment to the carrying amounts reported under previous GAAP.

    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)

  49. #2980558

    GAAP roimhe seo

    previous GAAP

    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)

  50. #2980632

    roinnt sócmhainní airgeadais agus dliteanais airgeadais a dhí-aithnítear i gcomhréir le GAAP roimhe seo (féach mír B2); agus

    some financial assets and financial liabilities derecognised in accordance with previous GAAP (see paragraph B2); and

    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)