Áiríodh leo sin díolúintí le haghaidh trealamh a ceannaíodh sna blianta roimhe sin, ach a ndearnadh an sochar a amúchadh ina leith thar shaolré an trealaimh sin agus, dá bhrí sin, leithdháileadh é go páirteach don tréimhse imscrúdaithe.
These included exemptions for equipment purchased in previous years, but for which the benefit was amortized over the lifespan of that equipment and was thus partially allocated to the investigation period.
Áiríodh leo sin díolúintí do threalamh a allmhairíodh i mblianta roimhe sin, ach a ndearnadh an sochar a amúch ina leith thar shaolré an trealaimh sin agus, dá bhrí sin, a leithdháileadh i bpáirt ar an tréimhse imscrúdaithe.
These included exemptions for equipment imported in previous years, but for which the benefit was amortized over the lifespan of that equipment and was thus partially allocated to the investigation period.
D’fhonn a áirithiú nach gcumhdaítear leis an méid in-fhrithchúitithe ach an tréimhse imscrúdaithe, rinneadh an sochar a fuarthas a amúch thar shaolré úsáideach an trealaimh de réir ghnáthnósanna imeachta cuntasaíochta na cuideachta.
In order to ensure that the countervailable amount only covered the investigation period the benefit received was amortized over the useful life of the equipment according the company’s normal accounting procedures.
D’fhonn a áirithiú nach gcumhdaítear leis an méid in-fhrithchúitithe ach an tréimhse imscrúdaithe, rinneadh an sochar a fuarthas a amúch thar shaolré úsáideach an trealaimh de réir ghnáthnósanna imeachta cuntasaíochta na cuideachta.
In order to ensure that the countervailable amount only covered the investigation period the benefit received was amortized over the useful life of the equipment according the company's normal accounting procedures.
De réir an Chiorcláin ar Chionúireacht an Fhor-asbhainte de Chostais Thaighde agus Forbartha Réamhchánach a Ardú (Cai Shui [2018] Uimh. 99), ‘maidir le taighde agus forbairt (T&F) costais arna dtabhú iarbhír ag fiontar óna ghníomhaíochtaí T&F, tá 75 % breise de mhéid iarbhír na gcostas in-asbhainte roimh cháin, mar aon le hasbhaintí iarbhír eile, le linn na tréimhse ó Eanáir 1, 2018 go dtí Nollaig 31, 2020, ar choinníoll nach ndéantar na costais reatha a chomhshó ina ngnóthachain fiontair reatha agus ina gcaillteanais doláimhsithe agus sócmhainní cothromaithe; Más rud é, áfach, go ndearnadh na costais sin a thiontú go sócmhainn dholáimhsithe, féadfar na costais sin a amúch ag ráta 175 % de chostais na sócmhainne doláimhsithe roimh cháin le linn na tréimhse thuasluaite’.
According to the Circular on Raising the Proportion of Pre-tax Super Deduction of Research and Development Expenses (Cai Shui [2018] No 99), “with respect to research and development (R & D) expenses actually incurred by an enterprise from its R & D activities, an extra 75 % of the actual amount of expenses is deductible before tax, in addition to other actual deductions, during the period from January 1, 2018 till December 31, 2020, provided that the said expenses are not converted into the intangible asset and balanced into this enterprise’s current gains and losses; however, if the said expenses have been converted into the intangible asset, such expenses may be amortized at a rate of 175 % of the intangible asset’s costs before tax during the above-said period”.
De réir an Chiorcláin maidir le Cion na For-aisbhainte Réamhchánach le haghaidh Speansais Taighde agus Forbartha a Ardú (Cai Shui [2018] Uimh. 99), 'maidir le speansais taighde agus forbartha a thabhaíonn fiontar go hiarbhír óna ghníomhaíochtaí taighde agus forbartha, beidh 75 % breise de mhéid iarbhír na speansas in-asbhainte roimh cháin, anuas ar asbhaintí iarbhír eile, i rith na tréimhse idir 1 Eanáir 2018, agus 31 Nollaig 2020, ar choinníoll nach dtiontaítear na speansais réamhluaite ina sócmhainn dholáimhsithe agus nach gcomhardaítear i ngnóthachain agus caillteanais reatha an fhiontair seo iad; más amhlaidh ámh a tiontaíodh na speansais réamhluaite ina sócmhainn dholáimhsithe, féadfar na speansais úd a amúchadh ar ráta 175 % de chostais na sócmhainne doláimhsithe roimh cháin i rith na tréimhse thuasráite'.
According to the Circular on Raising the Proportion of Pre-tax Super Deduction of Research and Development Expenses (Cai Shui [2018] No 99), ‘with respect to research and development (R&D) expenses actually incurred by an enterprise from its R&D activities, an extra 75 % of the actual amount of expenses is deductible before tax, in addition to other actual deductions, during the period from January 1, 2018 till December 31, 2020, provided that the said expenses are not converted into the intangible asset and balanced into this enterprise’s current gains and losses; however, if the said expenses have been converted into the intangible asset, such expenses may be amortized at a rate of 175 % of the intangible asset’s costs before tax during the above-said period’.
Maidir le hiasachtaíochtaí, an 31 Nollaig 2022, EUR 267141172227 ba luach do na hoibríochtaí gan réiteach a chumhdaítear le buiséad an Aontais, ar bhain EUR 229527085037 san iomlán díobh le hoibríochtaí laistigh den Aontas agus EUR 37614087190 san iomlán díobh le hoibríochtaí lasmuigh den Aontas (lena n-áirítear ús fabhraithe agus costais amúchta).
For loans granted, at 31 December 2022, gross carrying amounts of outstanding operations covered by the Union budget totalled EUR 249128735274 of which a total of EUR 211514648084 referred to operations inside the Union and EUR 37614087190 outside the Union (including accrued interest and Amortized costs).
Mar atá léirithe ag ACEA ina bharúlacha agus bunaithe ar thuarascáil fíorúcháin Úsáideora A “tugann soláthróirí meastachán maidir le méid: ní dhéantar na méideanna a chinntiú, ach tá smaoineamh ag na soláthróirí ar na méideanna a bhfuil siad tabhairt meastachán ina leith. Más lú go mór na méideanna tar éis dheireadh an tionscadail (roinnt blianta) ná mar a bhíothas ag súil leis, d’fhéadfadh soláthróirí cúiteamh a fháil as an trealamh neamh-amúchta”.
As indicated by ACEA in its comments and based on User A verification report ‘suppliers quote for a volume: volumes are not secured, but suppliers have an idea of the volumes they are quoting for. If after the end of the project (several years) volumes are substantially lower than expected, suppliers might receive a compensation for the non-amortized equipment’.
Soláthraítear faisnéis léi maidir le méideanna na n-oibríochtaí chun iasachtaí a fháil agus iasachtaí a thabhairt a ráthaítear le buiséad an Aontais: iasachtaí le haghaidh tacaíocht do chomhardú na n-íocaíochtaí (BOP), cúnamh faoin Sásra Cobhsaíochta Airgeadais Eorpach (EFSM), oibríochtaí iasachtaíochta chun cúnamh macrairgeadais a sholáthar do thríú tíortha (MFA), iasachtaí Euratom chun rannchuidiú leis an maoiniú a cheanglaítear chun feabhas a chur ar leibhéal éifeachtúlachta agus sábháilteachta stáisiún cumhachta núicléiche i dtríú tíortha áirithe, cúnamh faoin Ionstraim Eorpach le haghaidh Tacaíocht shealadach chun Rioscaí Dífhostaíochta a mhaolú i gcás Éigeandála (SURE) agus iasachtaí an Bhainc Eorpaigh Infheistíochta i dtríú tíortha áirithe mar aon le hiasachtaí agus deontais do na Ballstáit agus do bhuiséad an Aontais faoi na cláir dhifriúla a mhaoinítear le NextGenerationEU.
It provides information on the amounts of the borrowing-and-lending operations guaranteed by the Union budget: loans for balance-of-payments support (BOP), assistance under the European Financial Stability Mechanism (EFSM), borrowing operations to provide macro-financial assistance to third countries (MFA), Euratom borrowings to contribute to the financing required for improving the degree of efficiency and safety of nuclear power stations in certain third countries, assistance under the European Instrument for temporary Support to mitigate Unemployment Risks in an Emergency (SURE), and European Investment Bank loans in certain third countries, as well as loans and grants to Member States and the Union budget under the different programmes financed by NextGenerationEU. For borrowings, at 31 December 2022, outstanding operations covered by the Union budget totalled EUR 267141172227, of which a total of EUR 229527085037 referred to operations inside the Union and EUR 37614087190 outside the Union (including accrued interest and amortized costs).