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  1. #2322392

    [Féach: Airgead agus coibhéisí airgid; Éifeacht na n-athruithe sa ráta malairte ar airgead agus coibhéisí airgid]

    [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]

    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. #2598175

    [Féach: Airgead agus coibhéisí airgid; Éifeacht na n-athruithe sa ráta malairte ar airgead agus coibhéisí airgid]

    [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]

    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)

  3. #2315550

    Sreafaí airgid de thoradh laghdaithe (méadaithe) ar airgead tirim agus coibhéisí airgid thirim srianta (agus a úsáidtear sa laghdú nó sa mhéadú sin)

    Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents

    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. #2315551

    An t-insreabhadh (eis-sreabhadh) airgid de thoradh laghdaithe (méadaithe) ar airgead tirim agus coibhéisí airgid thirim srianta.

    The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents.

    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. #2325109

    Difríochtaí eile in airgead agus coibhéisí airgid i ráiteas ar shreafaí airgid

    Other differences to cash and cash equivalents in statement of cash flows

    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. #2591410

    Sreafaí airgid de thoradh laghdaithe (méadaithe) ar airgead tirim agus coibhéisí airgid thirim srianta (agus a úsáidtear sa laghdú nó sa mhéadú sin)

    Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents

    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)

  7. #2591411

    An t-insreabhadh (eis-sreabhadh) airgid de thoradh laghdaithe (méadaithe) ar airgead tirim agus coibhéisí airgid thirim srianta.

    The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents.

    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)

  8. #2600885

    Difríochtaí eile in airgead agus coibhéisí airgid i ráiteas ar shreafaí airgid

    Other differences to cash and cash equivalents in statement of cash flows

    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)

  9. #2756664

    An t-ollmheastachán is fearr le haghaidh Sreabhadh airgid, Eis-sreabhadh airgid, Costais todhchaí agus eis-sreabhadh airgid eile

    Gross Best Estimate for Cash flow, Cash out–flow, Future expenses and other cash out–flows

    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)

  10. #2756677

    An t-ollmheastachán is fearr le haghaidh sreabhadh airgid, insreabhadh airgid, insreabhadh airgid eile

    Gross Best Estimate for Cash flow, Cash in–flows, Other cash in–flows

    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)

  11. #2973438

    Is éard is sreafaí airgid thirim ann insreafaí agus eis-sreafaí airgid thirim agus coibhéisí airgid thirim.

    Cash flows are inflows and outflows of cash and cash equivalents.

    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)

  12. #2973452

    Áirítear leis an mbainistíocht a dhéantar ar airgead tirim barrachas airgid thirim a infheistiú i gcoibhéisí airgid thirim.

    Cash management includes the investment of excess cash in cash equivalents.

    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)

  13. #2315517

    An méid airgid thirim agus coibhéisí airgid thirim sa ráiteas ar shreafaí airgid murab ionann iad agus an méid airgid thirim agus coibhéisí airgid thirim atá sa ráiteas ar an staid airgeadais.

    The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position.

    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. #2591377

    An méid airgid thirim agus coibhéisí airgid thirim sa ráiteas ar shreafaí airgid murab ionann iad agus an méid airgid thirim agus coibhéisí airgid thirim atá sa ráiteas ar an staid airgeadais.

    The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position.

    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)

  15. #434334

    (b) go ngníomhóidh an Cúlchiste Airgid mar mhaolán airgid.

    (b) the Cash Reserve shall act as a cash buffer.

    EUROPEAN FINANCIAL STABILITY FACILITY ACT 2010

  16. #484646

    (b) ar cibé comaoin airgid nó ar cibé comaoin nach comaoin airgid nó cibé comaoin iarchurtha is cuí léi nó leis, agus

    (b) for such cash or non-cash consideration or deferred consideration as it thinks fit, and

    NATIONAL ASSET MANAGEMENT AGENCY ACT 2009

  17. #495360

    (a) airgead a aistarraingt as cuntas nó airgead a thaisceadh i gcuntas (lena n-áirítear cuntas bainc), nó

    (a) withdraw cash from, or lodge cash to, an account (including a bank account), or

    CRIMINAL JUSTICE (PUBLIC ORDER) ACT 2011

  18. #568374

    Ní chuirfear sealúchas in airgead tirim ná coibhéisí airgid san áireamh chun an tairseach sin a ríomh mar nach fhéachtar ar airgead tirim agus ar choibhéisí airgid mar infheistíochtaí.

    Holdings in cash and cash equivalents shall not be taken into account for calculating that threshold as cash and cash equivalents are not to be considered as investments.

    Regulation (EU) No 345/2013 of the European Parliament and of the Council of 17 April 2013 on European venture capital funds Text with EEA relevance

  19. #568784

    Ní chuirfear sealúchais in airgead tirim agus coibhéisí airgid san áireamh chun an tairseach sin a ríomh mar nach fhéachtar ar airgead tirim agus ar choibhéisí airgid mar infheistíochtaí.

    Holdings in cash and cash equivalents shall not be taken into account for calculating that threshold as cash and cash equivalents are not to be considered as investments.

    Regulation (EU) No 346/2013 of the European Parliament and of the Council of 17 April 2013 on European social entrepreneurship funds Text with EEA relevance

  20. #585160

    Déanfar ualú priacal 0 % a shannadh d'airgead ar láimh agus d'ítimí airgid coibhéiseacha.

    Cash in hand and equivalent cash items shall be assigned a 0 % risk weight.

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  21. #586175

    airgead i dtaisce leis an institiúid iasachtaí, nó ionstraimí comhshamhlaithe airgid arna sealbhú aici;

    cash on deposit with, or cash assimilated instruments held by, the lending institution;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  22. #586589

    airgead i dtaisce nó ionstraim chomhshamhlaithe airgid is ea an chomhthaobhacht;

    the collateral is cash on deposit or a cash assimilated instrument;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  23. #1396813

    ciallaíonn “sócmhainn nach sócmhainn airgid” aon mhaoin nó leas i maoin seachas airgead (lena n-áirítear airgeadra coigríche);

    "non-cash asset" means any property or interest in property other than cash (including foreign currency);

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

  24. #1720198

    ciallaíonn “airgead tirim neamhthionlactha” airgead tirim ar cuid de choinsíneacht gan iompróir é;

    ‘unaccompanied cash’ means cash making up part of a consignment without a carrier;

    Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005

  25. #1949669

    ciallaíonn ‘sochair airgid speisialta neamhranníocacha’ na sochair airgid neamhranníocacha sin lena mbaineann an méid seo a leanas:

    "special non-contributory cash benefits" means those non-contributory cash benefits which:

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  26. #2016956

    Fo-fhachtóir: rialú an iasachtóra ar an sreabhadh airgid (e.g. scuaibíní airgid, cuntais eascró neamhspleácha )

    Sub-factor: lender’s control over cash flow (e.g. cash sweeps, independent escrow accounts)

    Commission Delegated Regulation (EU) 2021/598 of 14 December 2020 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for assigning risk weights to specialised lending exposures (Text with EEA relevance)

  27. #2026528

    (Méideanna glanluacháilte airgid iníoctha agus airgid infhaighte d’ollsócmhainní IMU)

    (Netted amounts of cash payables and cash receivables of gross SFT assets)

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  28. #2046650

    Mínítear ‘airgead tirim’ faoin roinn ‘Faisnéis Ghinearálta’ sna nótaí maidir le húsáid na foirme a bhaineann leis an bhfoirm nochta airgid thirim.

    Cash’ is explained under the ‘General information’ on notes on completion of the cash declaration.

    Commission Implementing Regulation (EU) 2021/776 of 11 May 2021 establishing templates for certain forms as well as technical rules for the effective exchange of information under Regulation (EU) 2018/1672 of the European Parliament and of the Council on controls on cash entering or leaving the Union

  29. #2315172

    Sócmhainní seachas airgead tirim nó coibhéisí airgid thirim i bhfochuideachtaí nó i ngnóthaí a fhaightear nó a dhiúscraítear

    Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed

    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)

  30. #2315293

    [Féach: Airgead agus coibhéisí airgid]

    [Refer: Cash and cash equivalents]

    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)

  31. #2315498

    Airgead tirim agus coibhéisí airgid thirim

    Cash and cash equivalents

    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)

  32. #2315501

    [Féach: Airgead tirim; Coibhéisí airgid thirim]

    [Refer: Cash; Cash equivalents]

    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)

  33. #2315502

    Airgead tirim iomlán agus coibhéisí airgid thirim iomlána

    Total cash and cash equivalents

    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)

  34. #2315503

    Airgead tirim agus coibhéisí airgid thirim ag tús tréimhse

    Cash and cash equivalents at beginning of period

    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)

  35. #2315504

    Airgead tirim agus coibhéisí airgid thirim ag deireadh tréimhse

    Cash and cash equivalents at end of period

    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)

  36. #2315505

    Airgead tirim agus coibhéisí airgid thirim [abstract]

    Cash and cash equivalents [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)

  37. #2315506

    Airgead tirim agus coibhéisí airgid thirim, méid a ranníoctar le luach cóir sócmhainní plean

    Cash and cash equivalents, amount contributed to fair value of plan assets

    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)

  38. #2315508

    An méid a ranníocann airgead tirim agus coibhéisí airgid thirim le luach cóir sócmhainní plean sochair shainithe.

    The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets.

    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)

  39. #2315509

    [Féach: Airgead agus coibhéisí airgid; Sócmhainní plean, ag luach cóir; Pleananna sochair shainithe [member]]

    [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [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)

  40. #2315510

    Airgead tirim agus coibhéisí airgid thirim a aicmítear mar chuid de ghrúpa diúscartha atá á sealbhú le díol

    Cash and cash equivalents classified as part of disposal group held for sale

    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)

  41. #2315512

    [Féach: Airgead agus coibhéisí airgid; Grúpaí diúscartha a aicmítear mar ghrúpaí atá á sealbhú lena ndíol [member]

    [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [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)

  42. #2315513

    Airgead tirim agus coibhéisí airgid thirim atá á sealbhú ag eintiteas nach bhfuil ar fáil le húsáid ag grúpa

    Cash and cash equivalents held by entity unavailable for use by group

    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)

  43. #2315516

    Airgead tirim agus coibhéisí airgid thirim murab ionann iad agus a bhfuil sa ráiteas ar an staid airgeadais

    Cash and cash equivalents if different from statement of financial position

    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)

  44. #2315518

    Airgead tirim iomlán agus coibhéisí airgid thirim iomlána murab ionann iad agus a bhfuil sa ráiteas ar an staid airgeadais

    Total cash and cash equivalents if different from statement of financial position

    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)

  45. #2315519

    Airgead tirim agus coibhéisí airgid thirim murab ionann iad agus a bhfuil sa ráiteas ar an staid airgeadais [abstract]

    Cash and cash equivalents if different from statement of financial position [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)

  46. #2315520

    Airgead tirim agus coibhéisí airgid thirim i bhfochuideachtaí nó i ngnóthaí a fhaightear nó a dhiúscraítear

    Cash and cash equivalents in subsidiary or businesses acquired or disposed

    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)

  47. #2315523

    [Féach: Fochuideachtaí [member]; Airgead agus coibhéisí airgid thirim]

    [Refer: Subsidiaries [member]; Cash and cash equivalents]

    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)

  48. #2315524

    Airgead tirim agus coibhéisí airgid thirim, céatadán a ranníoctar le luach cóir sócmhainní plean

    Cash and cash equivalents, percentage contributed to fair value of plan assets

    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)

  49. #2315526

    An céatadán a ranníocann airgead tirim agus coibhéisí airgid thirim le luach cóir sócmhainní plean sochair shainithe.

    The percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets.

    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)

  50. #2315527

    [Féach: Airgead agus coibhéisí airgid; Sócmhainní plean, ag luach cóir; Pleananna sochair shainithe [member]] [Codarsnacht: Airgead tirim agus coibhéisí airgid thirim, méid a ranníoctar le luach cóir sócmhainní plean]

    [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets]

    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)