#3210395
Toradh ar Chothromas – Toradh ar Chothromas = (Tuilleamh roimh Ús agus Cáin - Cáin - Ús a Íocadh)/(Meánchothromas)
Return on Equity (RoE) – RoE=(EBIT-Tax-Interest Paid)/(Average Equity)
Toradh ar Chothromas – Toradh ar Chothromas = (Tuilleamh roimh Ús agus Cáin - Cáin - Ús a Íocadh)/(Meánchothromas)
Return on Equity (RoE) – RoE=(EBIT-Tax-Interest Paid)/(Average Equity)
T.F.ROE,
T.F. Roe
Eochraí trosc spíosraithe
Spiced cod roe
T. F. Roe
T. F. Roe
T. F. Roe
T. F. ROE
Fia odhar, Capreolus capreolus;
Roe deer, Capreolus capreolus;
Caibheár (eochraí bradáin fearna)
Caviar (sturgeon roe)
Cúram gaireas tochrais agus róptharlaithe le linn daoine a bheith á n-iompar acu.
Charge of winding and roe haulage apparatus when persons are carried.
Roe (= Glanioncam/Cothromas)
ROE (= Net Income/Equity)
Rosoboronexport (ROE), Cuideachta Comhstoic Oscailte
Rosoboronexport OJSC (ROE)
Caibheár (eochraí bradáin fearna)
Caviar (sturgeon roe)
ciallaíonn “codanna SBF seachas an fheoil” an ceann, na súile, na heochraí, na putóga agus an t-eireaball;
‘SBF parts other than the meat’ means the head, eyes, roe, guts and tail;
Rosoboronexport (ROE), Cuideachta Comhstoic Oscailte (An Rúis)
Rosoboronexport OJSC (ROE) (Russia)
Rosoboronexport OJSC (ROE) (An Rúis)
Rosoboronexport OJSC (ROE) (Russia)
Eochraí éisc
Fish roe
Rosoboronexport OJSC (ROE) (An Rúis)
Rosoboronexport OJSC (ROE) (Russia)
In […], bheadh an ROCE […], agus bheadh an ROE […]% […]%.
In […], ROCE would be […], while ROE would […]% […]%.
Comhthacaítear filleadh an tairbhí ar an inmharthanacht le cur chuige malartach, eadhon an chomparáid idir an toradh ar chothromas (ROE) agus costas an chothromais.
The beneficiary’s return to viability is corroborated by an alternative approach, namely the comparison between the return on equity (ROE) and the cost of equity.
Ó thaobh na scairshealbhóirí de, tá cuideachta inmharthana is ea go gcruthaíonn sí ROE níos airde ná costas cothromais.
From the point of view of shareholders, a company is viable is it generates a ROE higher than the cost of equity.
Tugann an Coimisiún faoi deara go bhfuil fíor i gcás an tairbhí in 2025, ós rud é go bhfuil an ROE a bhfuiltear ag súil leis […]% agus go bhfuil costas […]% ar chothromas.
The Commission observes that holds true for the beneficiary in 2025, since the expected ROE is […]% and the cost of equity is […]%.
Tá na tástálacha caighdeánacha maidir le filleadh ar inmharthanacht curtha i bhfeidhm ag an gCoimisiún bunaithe ar tháscairí ROCE, ROE, féichiúnas agus acmhainneacht creidmheasa.
The Commission has applied the standard tests for the return to viability based on indicators of ROCE, ROE, indebtedness and creditworthiness.
Triail inmharthanachta 1: ROCE > WACC 7,5 %-8 %; Triail 2: Roe > costas cothromais de 10,5 %-11 %
Viability test 1: ROCE > WACC of 7,5 %-8 %; test 2: ROE > cost of equity of 10,5 %-11 %
Is é an t-aon eisceacht amháin go bhféadfar onnmhairiú/allmhairiú codanna éisc seachas an fheoil (i.e. ceann, súile, eochraí, stéig, eireabaill agus eití) a cheadú gan an doiciméad seo.
The only exception is that export/import of fish parts other than the meat (i.e. head, eyes, roe, guts, tails and fins) may be allowed without this document.
Ag deireadh an phlean athstruchtúraithe in 2025, tá súil ag TAP Air Portugal toradh […]% ar chothromas (ROE) agus toradh ar chaipiteal a úsáideadh (ROCE) de […]% a fháil.
At the end of the restructuring plan in 2025, TAP Air Portugal expects to attain a return on equity (ROE) of […]% and a return on capital employed (ROCE) of […]%.
Ar an iomlán, ós rud é gurb é […] % ([…]%) an ROCE (ROE) a bhfuiltear ag súil leis in 2025, baineann an Coimisiún de thátal as gur baineadh amach tástálacha inmharthanachta fiú amháin faoi chur chuige malartach den sórt sin chun WACC agus costas cothromais a ríomh.
Overall, considering the expected ROCE (ROE) in 2025 is […]% ([…]%), the Commission concludes that the return to viability tests are met even under such an alternative approach to calculate the WACC and cost of equity.
Sa chás díobhálach le réamh-mheastacháin airgeadais nuashonraithe (aithris (53)), ROCE in 2025 […], agus laghdaíonn an ROE ó […] % go […]%.
In the adverse scenario with updated financial projections (recital 53), the ROCE in 2025 […], while the ROE decreases from […]% to […]%.
Thairis sin, i dtreo dheireadh na tréimhse athstruchtúrúcháin in 2026, tá coinne leis go bhfaighidh CE Oltenia toradh ar chothromas (ROE) de thart ar […] % le haghaidh na tréimhse 2025 agus 2026, rud a mhéadódh a thuilleadh sa tréimhse iar-athstruchtúrúcháin nuair nach n-iompróidh an tairbhí ualach na n-ardchostas lamháltais CO2 a thuilleadh.
Moreover, towards the end of the restructuring period in 2026, CE Oltenia expects to attain a return on equity (ROE) in the range of […]% for the period 2025 and 2026, which would further increase in the post-restructuring period when the beneficiary will no longer bear the burden of the high CO2 allowance costs.
glanadh i gcás inarb í an oibríocht sin an oibríocht amháin is féidir a dhéanamh ar earra ar leith agus gur gá an glanadh sin chun an táirge atá oiriúnach lena chaitheamh ag an duine a fháil (eochraí éisc faoi cheannteidil 0302; 0303 agus 0305; séaclaí faoi cheannteideal 0306, éisc reoite, seachas filléid éisc agus feoil eile éisc, den speiceas Gadus morhua, lena bpróiseáil faoi chód AC 03036310, den speiceas Merluccius, seachas Merluccius merluccius, lena bpróiseáil faoi chóid AC 03036611, 03036612, 03036613, 03036619, agus den speiceas Theragra chalcogramma lena bpróiseáil faoi chód AC 03036700); agus
cleaning in case this operation is the only one that can be performed on a particular good and the cleaning is necessary to obtain the product acceptable for human consumption (fish roe from headings 0302, 0303 and 0305; shrimps from heading 0306; frozen fish, excluding fish fillets and other fish meat, of the species Gadus morhua for processing under CN code 03036310, of the species Merluccius, excluding Merluccius merluccius, for processing under CN codes 03036611, 03036612, 03036613 and 03036619, and of the species Theragra chalcogramma for processing under CN code 03036700); and