#572294
Ní hionann léasú oibriúcháin agus léasú airgeadais:
Operating leasing is different from financial leasing:
Ní hionann léasú oibriúcháin agus léasú airgeadais:
Operating leasing is different from financial leasing:
(a) ioncam ó ghléasra agus innealra a léasú, agus
(a) income from the leasing of plant and machinery, and
Léasú airgeadais.
Financial leasing.
(a) iasachtaí, morgáistí, léasú, cíosléasú agus fruilcheannach agus gach comhshocraíocht den tsamhail chéanna,
(a) loans, mortgages, leasing, lease rental and hire-purchase, and all similar arrangements,
Léasú
Leasing
Mionsonraí maidir le maoiniú chun aerárthaí a cheannach/léasú, lena n-áirítear, i gcás léasaithe, téarmaí agus coinníollacha an chonartha.
Details of the financing of aircraft purchase/leasing including, in the case of leasing, the terms and conditions of contract.
i gcás léasa, déanfar an trealamh a chlárú i mBallstát áirithe.
in case of leasing, the equipment shall be registered in a Member State.
I gcásanna léasaithe airgeadais, glactar leis go dtarlaíonn athrú ar an úinéireacht.
In cases of financial leasing, a change of ownership is assumed.
léasú airgeadais;
financial leasing;
cíosanna sócmhainní seasta, e.g. léasú oibriúcháin innealra, gluaisteán, bogearraí agus bunábhar siamsaíochta;
rental of fixed assets, e.g. the operational leasing of machines, cars, software and entertainment originals;
éadálacha sócmhainní seasta trí léasú airgeadais;
the acquisition of fixed assets by financial leasing;
léasaithe airgeadais, nuair a iontráiltear athrú úinéireachta ón léasóir chuig an léasaí go barúlach;
financial leasing, when a change of ownership from lessor to lessee is imputed;
is féidir le hearraí marthanacha a bheith ar cíos nó a bheith faoi réir léasú oibriúcháin.
durable goods can be rented or be subject to operating leasing.
Aon chorparáid a bhfuil léasú airgeadais ar cheann dá cuid sainghnóthaí, fiú má thugtar cuideachta réadmhaoine nó cuideachta léasaithe aerárthaí ar an gcorparáid sin, ba cheart í a aicmiú mar idirghabhálaí airgeadais a chuireann iasachtaí ar fáil do na haonaid a fhaigheann sócmhainní ar léas uaidh.
Any corporation that specialises in financial leasing, even if called a property company or aircraft leasing company, shall be classified as a financial intermediary offering loans to the units leasing assets from them.
Is cineál léasaithe airgeadais é an fruilcheannach.
Hire purchase is a type of financial leasing.
léasú i gcomhréir le mír 7.
leasing in accordance with paragraph 7.
oifigí nó áitribh tráchtála eile agus na risíochtaí a bhaineann le hidirbhearta léasaithe maoine.
offices or other commercial premises and the exposures related to property leasing transactions;
Chun críocha an Airteagail seo, ciallaíonn 'maoiniú fiachais' iasachtaí, léasú nó ráthaíochtaí.
For the purposes of this Article, 'debt finance' means loans, leasing or guarantees.
réadmhaoin a thógáil, a fháil, lena n-áirítear léasú, nó a fheabhsú;
the construction, acquisition, including leasing, or improvement of immovable property;
Uirlisí móra agus trealamh a dheisiú, a léasú agus chur amach ar cíos
Repair, leasing and rental of major tools and equipment
Trealamh teicniúil a fháil mar éadáil nó a léasú
Acquisition or leasing of technical equipment
i gcás léasa, déanfar an trealamh a chlárú i mBallstát.
in case of leasing, the equipment shall be registered in a Member State.
Cuirfear san áireamh leis an measúnú sin láithreacht chuideachtaí léasaithe rothra, nó gníomhaithe eile margaidh a dhéanann rothra a léasú, sa mhargadh ábhartha.
This assessment shall take into account the presence of rolling-stock leasing companies, or of other market actors providing for the leasing of rolling stock, in the relevant market.
Ar Aghaidh (CUID III. Mianaigh agus Minearail Stait do Leasu.)
Next (PART III LEASING OP STATE MINES AND MINERALS)
CUID III. Mianaigh agus Minearail Stait do Leasu.
PART III LEASING OP STATE MINES AND MINERALS
Lch. Roimhe Seo (CUID III. Mianaigh agus Minearail Stait do Leasu.)
Previous (PART III LEASING OP STATE MINES AND MINERALS)
Comhachta breise maidir le talamh d'fháil, do dhíol agus do chur ar léas fé Achtanna na Sclábhaithe, 1883 go 1931.
Additional powers as to acquisition, sale and leasing of land under Labourers Act, 1883 to 1931.
Talamh do dhíol agus do chur ar léas.
Sale and leasing of land.
The Leasing Powers Act for Religious Worship in Ireland, 1855.
The Leasing Powers Act for Religious Worship in Ireland, 1855.
An tUdarás do léasadh talún ar chíos comhaltais.
Leasing by Authority of land at concessionary rent.
folaíonn an briathar “fruiliú”, maidir le hearraí so-chorraithe, ligean ar aon tearmaí lena n-áirítear léasadh;
"hire", in relation to movable goods, includes a letting on any terms including a leasing;
Conarthaí léasúcháin:
Leasing contracts:
(3) Chun críocha an ailt seo déanfar caillteanais a tabhaíodh ar chonradh léasúcháin agus brabúis a d'eascair faoi chonradh den sórt sin a ríomh amhail is dá mb'ionann comhalladh an chonartha léasúcháin agus trádáil a thosaigh an chéad chuideachta a sheoladh, ar leithligh ó aon trádáil eile a bhí á seoladh aici, nuair a thosaigh an ligean faoin gconradh léasúcháin.
(3) For the purposes of this section losses incurred on a leasing contract and profits arising under such a contract shall be computed as if the performance of the leasing contract were a trade begun to be carried on by the first company, separately from any other trade which it may carry on, at the commencement of the letting under the leasing contract.
bolcthainceanna cuisnithe bainne a léasú
leasing of refrigerated bulk milk tanks. [GA]
(i) caiteachas a tabhaíodh ar innealra nó gléasra a sholáthrófar an 25ú lá d'Eanáir, 1984, nó dá éis. lena léasú i gcúrsa trádála léasúcháin, nó
(i) expenditure incurred on machinery or plant provided on or after the 25th day of January, 1984, for leasing in the course of a trade of leasing, or
ciallaíonn “trádáil léasúcháin”—
"trade of leasing" means—
(i) trádáil arb éard í go hiomlán léasú innealra nó gléasra, nó
(i) a trade which consists wholly of the leasing of machinery or plant, or
Ioncam áirithe ó thalamh feirmeoireachta a léasú a bheith díolmhaithe.
Exemption of certain income from leasing of farm land.
(i) caiteachas a tabhaíodh ar innealra nó gléasra a sholáthrófar an 25ú lá d'Eanáir, 1984, nó dá éis, lena léasú i gcúrsa trádála léasúcháin, nó
(i) expenditure incurred on machinery or plant provided on or after the 25th day of January, 1984, for leasing in the course of a trade of leasing, or
(v) maidir le suimeanna a bheidh gan íoc leis an gCorparáid, nó a bheidh dlite di, i leith comhaontuithe fruilcheannaigh nó léasaithe,
(v) sums unpaid or due to the Corporation, in respect of hire-purchase or leasing agreements,
(II) léasú talún nó foirgneamh, nó
(II) the leasing of land or buildings, or
(A) iasachtaí, morgáistí, léasú, cíosléasú agus fruilcheannach agus gach comhshocraíocht dá samhail,
(A) loans, mortgages, leasing, lease rental and hire-purchase, and all similar arrangements,
(k) léasú,
( k ) leasing,
“(II) léasú talún nó foirgneamh (seachas léasú foirgnimh réamh-mhonarchan), nó”,
"(II) the leasing of land or buildings (other than the leasing of an advance factory building), or",
(b) mar thagairtí a fholaíonn foirgniú agus léasú foirgnimh réamh-mhonarchan: [EN]
( b ) as including the construction and the leasing of an advance factory building:
leasing;
leasing;
Íocaíochtaí i gcomhair fruilithe fhadtéarmaigh earraí agus i gcomhair léasaithe fhadtéarmaigh oibríochtúla earraí
Payments for long-term rental and operational leasing of goods
Lamháltais atá dlite ar mhaithe le suíomh a léasú, más infheidhme, nó chun an trealamh a léasú atá riachtanach ionas go n-oibreoidh na saoráidí glactha calafoirt;
Concessions due for site leasing, if applicable, or for leasing the equipment necessary for the operation of port reception facilities;
oifig nó áitribh tráchtála eile amháin nó níos mó agus na risíochtaí a bhaineann le hidirbhearta léasaithe maoine;
one or more offices or other commercial premises and the exposures related to property leasing transactions;
Trealamh teicniúil a fháil nó a léasú
Acquisition or leasing of technical equipment