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  1. #2992177

    B21 Ar bhonn uainiú na n-íocaíochtaí conarthacha atá le fáil le haghaidh Shócmhainn A i gcoibhneas leis an uainiú le haghaidh Shócmhainn B agus Shócmhainn C (i.e. 1 bhliain amháin le haghaidh Shócmhainn B seachas 2 bhliain le haghaidh Shócmhainn C), meastar go bhfuil Sócmhainn B níos inchomparáide le Sócmhainn A. Agus úsáid á baint as an íocaíocht chonarthach atá le fáil le haghaidh Shócmhainn A (CU800) agus an ráta margaidh 1 bhliain amháin arna dhíorthú ó Shócmhainn B (10,8 faoin gcéad), is CU722 (CU800/1,108) atá i gcóirluach Shócmhainn A. De rogha air sin, in éagmais fáil ar fhaisnéis mhargaidh le haghaidh Sócmhainne B, d’fhéadfaí an ráta margaidh 1 bhliain amháin a dhíorthú ó Shócmhainn C, tríd an gcur chuige méadaithe a úsáid.

    B21 On the basis of the timing of the contractual payments to be received for Asset A relative to the timing for Asset B and Asset C (ie one year for Asset B versus two years for Asset C), Asset B is deemed more comparable to Asset A. Using the contractual payment to be received for Asset A (CU800) and the one-year market rate derived from Asset B (10,8 per cent), the fair value of Asset A is CU722 (CU800/1,108). Alternatively, in the absence of available market information for Asset B, the one-year market rate could be derived from Asset C using the build-up approach.

    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)

  2. #484196

    ciallaíonn “sócmhainn chomhlíontach” sócmhainn bhainc nach sócmhainn neamhchomhlíontach;

    “performing asset” means a bank asset that is not a non-performing asset;

    NATIONAL ASSET MANAGEMENT AGENCY ACT 2009

  3. #1398125

    (9) San alt seo, folaíonn “sócmhainn dhocht” aon sócmhainn eile nach sócmhainn reatha.

    (9) In this section "fixed asset" includes any other asset which is not a current asset.

    Number 13 of 1983: COMPANIES (AMENDMENT) ACT, 1983

  4. #467876

    (a) déileálfar le sócmhainn (dá ngairtear ‘an chéad sócmhainn’ san fhomhír seo) a fuair cuideachta nó a bhí á sealbhú aici tráth ar bith agus le sócmhainn (dá ngairtear ‘an dara sócmhainn’ san fhomhír seo) a bhí á sealbhú ag an gcuideachta (nó ag aon chuideachta atá nó a bhí ina comhalta den ghrúpa céanna cuideachtaí leis an gcuideachta) tráth níos déanaí, ionann is dá mba iad an tsócmhainn chéanna iad i gcás luach an dara sócmhainn a bheith díorthaithe go hiomlán nó go páirteach ón gcéad sócmhainn, agus

    (a) an asset (in this subparagraph referred to as ‘the first asset’) acquired or held by a company at any time and an asset (in this subparagraph referred to as ‘the second asset’) held at a later time by the company (or by any company which is or has been a member of the same group of companies as the company) shall be treated as the same asset if the value of the second asset is derived in whole or in part from the first asset, and

    FINANCE ACT, 1999

  5. #1293283

    7.—(1) Má dhíorthaigh agus a mhéid a dhíorthaigh, i gcás inar cumascaíodh nó inar roinneadh sócmhainní nó inar athraíodh a ngné nó inar bunaíodh nó inar múchadh cearta nó leasanna i sócmhainní nó tharstu, luach sócmhainne as aon sócmhainn eile faoin úinéireacht chéanna, beidh cionúireacht iomchuí de na suimeanna is inlamhála mar asbhaint i leith na sócmhainne eile faoi chlásail (a) agus (b) de mhír 3 (1) inchurtha, chun ríomh a dhéanamh ar ghnóchan a d'fhaibhrigh as an tsócmhainn chéadluaite a dhiúscairt agus, má bhíonn an tsócmhainn eile ann fós, as an tsócmhainn eile sin a dhiúscairt, i leith na sócmhainne chéadluaite.

    7.—(1) If and so far as, in a case where assets have been merged or divided or have changed their nature or rights or interests in or over assets have been created or extinguished, the value of an asset is derived from any other asset in the same ownership, an appropriate proportion of the sums allowable as a deduction in respect of the other asset under clauses (a) and (b) of paragraph 3 (1) shall, both for the purpose of the computation of a gain accruing on the disposal of the first-mentioned asset and, if the other asset remains in existence, on a disposal of that other asset, be attributed to the first-mentioned asset.

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  6. #2836586

    Chun an riosca a laghdú go n-úsáidfear comharthaí sócmhainn-tagartha mar stór luacha, níor cheart d’eisitheoirí comharthaí sócmhainn-tagartha agus soláthraithe seirbhísí cripteashócmhainní, agus seirbhísí cripteashócmhainní a bhaineann le comharthaí sócmhainn-tagartha á soláthar acu, ús a dheonú do shealbhóirí comharthaí sócmhainn-tagartha a bhaineann leis an bhfad ama ar lena linn atá na comharthaí sócmhainn-tagartha sin á sealbhú ag sealbhóirí den sórt sin.

    To reduce the risk that asset-referenced tokens are used as a store of value, issuers of asset-referenced tokens and crypto-asset service providers, when providing crypto-asset services related to asset-referenced tokens, should not grant interest to holders of asset-referenced tokens related to the length of time during which such holders are holding those asset-referenced tokens.

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  7. #2940466

    Ciallaíonn ‘aistriú’ idirbheart a aistríonn Cripteashócmhainn Intuairiscithe ó sheoladh nó cuntas Úsáideora Cripteashócmhainní amháin nó chuig seoladh nó cuntas Úsáideora Cripteashócmhainní amháin, seachas idirbheart a choinníonn an Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe thar ceann an Úsáideora Cripteashócmhainní chéanna, i gcás, bunaithe ar an eolas atá ar fáil don Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe tráth an idirbhirt, nach féidir leis an Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe a chinneadh gur Idirbheart Malartaithe é an t-idirbheart.

    “Transfer” means a transaction that moves a Reportable Crypto-Asset from or to the Crypto-Asset address or account of one Crypto-Asset User, other than one maintained by the Reporting Crypto-Asset Service Provider on behalf of the same Crypto-Asset User, where, based on the knowledge available to the Reporting Crypto-Asset Service Provider at the time of transaction, the Reporting Crypto-Asset Service Provider cannot determine that the transaction is an Exchange Transaction.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  8. #467859

    (4) Ní bheidh sócmhainn ina sócmhainn réamhiontrála i ndáil le diúscairt i gcás—

    (4) An asset is not a pre-entry asset in relation to a disposal where—

    FINANCE ACT, 1999

  9. #467879

    (ii) go mbeadh an chéad sócmhainn ina sócmhainn réamhiontrála i ndáil leis an gcuideachta, déileálfar leis an dara sócmhainn mar shócmhainn réamhiontrála i ndáil leis an gcuideachta freisin, agus beidh feidhm ag clásal (a) go háirithe i gcás gur ruíleas an dara sócmhainn agus gur léasacht an chéad sócmhainn a bhfaigheann a léasaí an fhrithdhílse.

    (ii) the first asset would have been a pre-entry asset in relation to the company, the second asset shall also be treated as a pre-entry asset in relation to the company, and clause (a) shall apply in particular where the second asset is a freehold and the first asset is a leasehold the lessee of which acquires the reversion.

    FINANCE ACT, 1999

  10. #485693

    (b) a bhaineann le sócmhainn bhainc ainmnithe nó sócmhainn bhainc fhaighte, nó

    (b) relating to a designated bank asset or acquired bank asset, or

    NATIONAL ASSET MANAGEMENT AGENCY ACT 2009

  11. #487222

    (a) folaíonn tagairt do shócmhainn leas i sócmhainn, agus

    (a) a reference to an asset includes an interest in an asset, and

    CREDIT INSTITUTIONS (STABILISATION) ACT 2010

  12. #498861

    ciallaíonn ‘sócmhainn’ aon sócmhainn seachas—

    ‘asset’ means any asset other than—

    FINANCE ACT 2011

  13. #498898

    “(4E) (a) San fho-alt seo, ciallaíonn ‘sócmhainn’ aon sócmhainn seachas—

    ‘‘(4E) (a) In this subsection ‘asset’ means any asset other than—

    FINANCE ACT 2011

  14. #509480

    Maoiniú Eischósta Sócmhainn-urraithe agus Sócmhainn-bhunaithe,

    Offshore Asset-Secured and Asset-Based Financing,

    Regulation (EU) No 1233/2011 of the European Parliament and of the Council of 16 November 2011 on the application of certain guidelines in the field of officially supported export credits and repealing Council Decisions 2001/76/EC and 2001/77/EC

  15. #510363

    Maoiniú Eischósta Sócmhainn-urraithe agus Sócmhainn-bhunaithe

    Offshore Asset-Secured and Asset-Based Financing

    Regulation (EU) No 1233/2011 of the European Parliament and of the Council of 16 November 2011 on the application of certain guidelines in the field of officially supported export credits and repealing Council Decisions 2001/76/EC and 2001/77/EC

  16. #734800

    I gcás ina n-úsáidfidh siad bainisteoir sócmhainne, trí shainorduithe lánroghnacha a bhaineann le bainistiú sócmhainní ar bhonn aonair nó trí chistí comhthiomsaithe, ba cheart go nochtfadh infheisteoirí institiúideacha don phobal príomheilimintí áirithe an tsocraithe leis an mbainisteoir sócmhainne, go háirithe maidir le conas a dhreasaíonn sé an bainisteoir sócmhainne chun a straitéis agus a chinntí infheistíochta a ailíniú le próifíl agus ré dhliteanais an infheisteora institiúidigh, go háirithe dliteanais fhadtéarmacha, agus conas a mheasúnaíonn sé feidhmíocht an bhainisteora sócmhainne, lena n-áirítear a luach saothair, conas a dhéanann sé faireachán ar chostais láimhdeachais punainne arna dtabhú ag an mbainisteoir sócmhainne agus conas a dhreasaíonn sé an bainisteoir sócmhainne feidhmiú ar mhaithe le leas meántéarmach go fadtéarmach is fearr an infheisteora institiúidigh.

    Where they make use of an asset manager, either through discretionary mandates involving the management of assets on an individual basis or through pooled funds, institutional investors should disclose to the public certain key elements of the arrangement with the asset manager, in particular how it incentivises the asset manager to align its investment strategy and decisions with the profile and duration of the liabilities of the institutional investor, in particular long-term liabilities, how it evaluates the asset manager’s performance, including its remuneration, how it monitors portfolio turnover costs incurred by the asset manager and how it incentivises the asset manager to engage in the best medium to long-term interest of the institutional investor.

    Directive (EU) 2017/828 of the European Parliament and of the Council of 17 May 2017 amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement (Text with EEA relevance)

  17. #996601

    folaíonn an focal “sócmhainn” cuid de shócmhainn;

    the word "asset" includes a part of an asset;

    Number 15 of 1946: FINANCE ACT, 1946

  18. #1224864

    folaíonn an focal “sócmhainn” cuid de shócmhainn;

    the word "asset" includes a part of an asset;

    Number 6 of 1967: INCOME TAX ACT, 1967

  19. #1301147

    (c) déileálfar le sócmhainn a fuair an chuideachta inmhuirearaithe ionann is dá mba í an tsócmhainn chéanna í a bhí níos déanaí ar úinéireacht ag an gcuideachta sin nó ag cuideachta chomhlachaithe i gcás luach an dara sócmhainn a bheith díorthaithe go hiomlán nó go páirteach ón gcéad sócmhainn, agus go háirithe i gcás ar ruíleas an dara sócmhainn, agus ar léasacht an chéad sócmhainn agus go bhfuair an léasaí an fhrithdhílse.

    ( c ) an asset acquired by the chargeable company shall be treated as the same as an asset owned at a later time by that company or an associated company if the value of the second asset is derived in whole or in part from the first asset, and in particular where the second asset is a freehold, and the first asset was a leasehold and the lessee has acquired the reversion.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  20. #1302565

    folaíonn an focal ‘sócmhainn’ cuid de shócmhainn;

    the word 'asset' includes a part of an asset;

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  21. #1390045

    (iv) nach sócmhainn lena mbaineann mír 18 an tsócmhainn,

    (iv) the asset is not an asset to which paragraph 18 applies,

    Number 14 of 1982: FINANCE ACT, 1982

  22. #1399673

    folaíonn “sócmhainn” aon leas i sócmhainn;

    "asset" includes any interest in an asset;

    Number 15 of 1983: FINANCE ACT, 1983

  23. #1597901

    An Bille um Urrúis faoi Chumhdach Sócmhainne (Leasú) 2007 do leasú an Achta um Urrúis faoi Chumhdach Sócmhainne 2001

    ASSET COVERED SECURITIES (AMENDMENT) BILL 2007 TO AMEND THE ASSET COVERED SECURITIES ACT 2001

    Order of Business (Dáil Éireann/Seanad Éireann)

  24. #2322636

    [Féach: Dliteanas conarthaí árachais (sócmhainn); Méadú (laghdú) trí bhíthin sreafaí airgid éadála árachais, dliteanas conarthaí árachais (sócmhainn)]

    [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

    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)

  25. #2537657

    ABS (cistiú a fuarthas ó eisiúint urrúis shócmhainn-bhunaithe lena n-áirítear páipéar tráchtála sócmhainn-bhunaithe)

    ABS (funding obtained from asset backed security issuance including asset backed commercial paper)

    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)

  26. #2598419

    [Féach: Dliteanas conarthaí árachais (sócmhainn); Méadú (laghdú) trí bhíthin sreafaí airgid éadála árachais, dliteanas conarthaí árachais (sócmhainn)]

    [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

    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. #2715192

    Ní féidir ‘Urrús Sócmhainn-bhunaithe’ agus ‘Urrús Sócmhainní Dochta’ a úsáid le chéile in aon idirbheart amháin.

    “Asset Based Security” and “Fixed Asset Security” cannot be used together in one transaction.

    Commission Delegated Regulation (EU) 2023/262 of 7 September 2022 amending Annex II to Regulation (EU) No 1233/2011 of the European Parliament and of the Council on the application of certain guidelines in the field of officially supported export credits

  28. #2732556

    ciallaíonn ‘sócmhainn réadach’ sócmhainn a bhfuil luach intreach aici de bharr a substainte agus a hairíonna;”;

    ‘real asset’ means an asset that has an intrinsic value due to its substance and properties;’;

    Regulation (EU) 2023/606 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) 2015/760 as regards the requirements pertaining to the investment policies and operating conditions of European long-term investment funds and the scope of eligible investment assets, the portfolio composition and diversification requirements and the borrowing of cash and other fund rules (Text with EEA relevance)

  29. #2756490

    Luach Shócmhainneacht II na sócmhainne i gcás sócmhainní ar féidir iad a aicmiú faoi chatagóirí 71 agus 9.

    Solvency II value of the asset for assets classifiable under asset categories 71 and 9.

    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)

  30. #2762933

    Luach na comhthaobhachta le haghaidh fiachas comhthaobhaithe nó luach na sócmhainne le haghaidh idirbheart inghrúpa lena mbaineann aistriú sócmhainní.

    The value of collateral for collaterised debt or asset value for intragroup transaction involving asset transfer.

    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)

  31. #2836825

    ciallaíonn ‘seirbhís cripteashócmhainní’ aon cheann de na seirbhísí agus gníomhaíochtaí seo a leanas a bhaineann le haon chripteashócmhainn:

    ‘crypto-asset service’ means any of the following services and activities relating to any crypto-asset:

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  32. #2837149

    Inneachar agus foirm an pháipéir bháin maidir le cripteashócmhainní le haghaidh comharthaí sócmhainn-tagartha

    Content and form of the crypto-asset white paper for asset-referenced tokens

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  33. #2837255

    Modhnú ar pháipéir bhána fhoilsithe maidir le cripteashócmhainní le haghaidh comharthaí sócmhainn-tagartha

    Modification of published crypto-asset white papers for asset-referenced tokens

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  34. #2837541

    Ní dhéanfaidh eisitheoirí comharthaí sócmhainn-tagartha ús a dheonú i ndáil le comharthaí sócmhainn-tagartha.

    Issuers of asset-referenced tokens shall not grant interest in relation to asset-referenced tokens.

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  35. #2837580

    Comharthaí sócmhainn-tagartha a aicmiú mar chomharthaí sócmhainn-tagartha suntasacha

    Classification of asset-referenced tokens as significant asset-referenced tokens

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  36. #2837611

    Aicmiú roghnach comharthaí sócmhainn-tagartha mar chomharthaí sócmhainn-tagartha suntasacha

    Voluntary classification of asset-referenced tokens as significant asset-referenced tokens

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  37. #2837892

    an cineál cripteashócmhainne lena mbaineann an tseirbhís cripteashócmhainní.

    the type of crypto-asset to which the crypto-asset service relates.

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  38. #2838592

    páipéir bhána maidir le cripteashócmhainní seachas comharthaí sócmhainn-tagartha agus comharthaí ríomh-airgid;

    crypto-asset white papers for crypto-assets other than asset-referenced tokens and e-money tokens;

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  39. #2838615

    an liosta de sheirbhísí cripteashócmhainní a sholáthraíonn an soláthraí seirbhísí cripteashócmhainní;

    the list of crypto-asset services provided by the crypto-asset service provider;

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  40. #2839096

    líon na soláthraithe seirbhísí cripteashócmhainní, agus líon na soláthraithe seirbhísí cripteashócmhainní suntasacha;

    the number of crypto-asset service providers, and the number of significant crypto-asset service providers;

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  41. #2839286

    MÍREANNA NOCHTA DON PHÁIPÉAR BÁN MAIDIR LE CRIPTEASHÓCMHAINNÍ LE HAGHAIDH COMHARTHA SÓCMHAINN-TAGARTHA

    DISCLOSURE ITEMS FOR THE CRYPTO-ASSET WHITE PAPER FOR AN ASSET-REFERENCED TOKEN

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  42. #2839388

    Soláthraí seirbhísí cripteashócmhainní atá údaraithe le haghaidh na seirbhísí cripteashócmhainní seo a leanas:

    Crypto-asset service provider authorised for the following crypto-asset services:

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  43. #2839393

    Soláthraí seirbhísí cripteashócmhainní atá údaraithe le haghaidh aon seirbhísí cripteashócmhainní faoi aicme 1 agus:

    Crypto-asset service provider authorised for any crypto-asset services under class 1 and:

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  44. #2839397

    Soláthraí seirbhísí cripteashócmhainní atá údaraithe le haghaidh aon seirbhísí cripteashócmhainní faoi aicme 2 agus:

    Crypto-asset service provider authorised for any crypto-asset services under class 2 and:

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  45. #2940413

    Agus an caidreamh leis an Úsáideoir Cripteashócmhainní Aonair á bhunú, nó i ndáil le hÚsáideoirí Cripteashócmhainní Aonair atá ann cheana faoi 1 Eanáir 2027, gheobhaidh an Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe féindeimhniúchán lena gceadófar don Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe áit chónaithe/áiteanna cónaithe an Úsáideora Cripteashócmhainní Aonair a chinneadh chun críoch cánach agus deimhneoidh sé réasúntacht an fhéindeimhniúcháin sin bunaithe ar an bhfaisnéis a fhaigheann an Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe, lena n-áirítear aon doiciméadacht a bhailítear de bhun Nósanna Imeachta maidir le Dícheall Cuí do Chustaiméirí.

    When establishing the relationship with the Individual Crypto-Asset User, or with respect to Pre-existing Individual Crypto-Asset Users by 1 January 2027, the Reporting Crypto-Asset Service Provider shall obtain a self-certification that allows the Reporting Crypto-Asset Service Provider to determine the Individual Crypto-Asset User’s residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Crypto-Asset Service Provider, including any documentation collected pursuant to Customer Due Diligence Procedures.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  46. #2940473

    Ciallaíonn ‘Úsáideoir Cripteashócmhainní Aonair’ Úsáideoir Cripteashócmhainní ar duine aonair é.

    “Individual Crypto-Asset User” means a Crypto-Asset User that is an individual.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  47. #2940475

    Ciallaíonn ‘Úsáideoir Cripteashócmhainní Eintitis’ Úsáideoir Cripteashócmhainní ar Eintiteas é.

    “Entity Crypto-Asset User” means a Crypto-Asset User that is an Entity.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  48. #2976858

    Is éard is sócmhainn airgeadais ann aon sócmhainn atá:

    A financial asset is any asset that is:

    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. #2978126

    Laghdaítear an barrachas athluachála le haghaidh na sócmhainne sin de bharr caillteanas lagaithe den sórt sin ar shócmhainn athluacháilte.

    Such an impairment loss on a revalued asset reduces the revaluation surplus for that asset.

    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. #2978931

    Is éard is sócmhainn dholáimhsithe ann sócmhainn neamhairgeadaíochta inaitheanta nach bhfuil substaint fhisiciúil inti.

    An intangible asset is an identifiable non-monetary asset without physical substance.

    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)