#446901
ciallaíonn ‘oiriúnú d’athrú aeráide’ bearta a dhéanamh chun tionchair athraithe aeráide a bhainistiú;
‘adaptation to climate change’ means the taking of measures to manage the impacts of climate change;
ciallaíonn ‘oiriúnú d’athrú aeráide’ bearta a dhéanamh chun tionchair athraithe aeráide a bhainistiú;
‘adaptation to climate change’ means the taking of measures to manage the impacts of climate change;
Maolú ar an Athrú Aeráide, Oiriúnú don Athrú Aeráide agus Rialachas Aeráide agus Faisnéis Aeráide.
Climate Change Mitigation, Climate Change Adaptation and Climate Governance and Information.
Earlais d'atharú de dhruim uimhir bhall d'atharú.
Change of deposit consequent on change of number of members.
(ii) i gcás athrú, 14 lá ó dháta an athraithe.
(ii) in the case of a change, 14 days from the change.
(ii) i gcás athraithe, 14 lá ón athrú.
(ii) in the case of a change, 14 days from the change.
Athrú ar éarlais de dhroim athrú ar líon comhaltaí.
Change of deposit consequent on change in number of members.
An Bille um Spriocanna maidir le hAthrú Aeráide 2005 chun slánchoimeád a dhéanamh ar chomhall ár spriocanna [n-oibleagáidí] maidir le hathrú aeráide
CLIMATE CHANGE TARGETS BILL BILL 2005 TO SAFEGUARD THE FULFILLMENT OF OUR CLIMATE CHANGE TARGETS [OBLIGATIONS].
bearta chun an tathrú aeráide a mhaolú, oiriúnú don athrú aeráide agus cur le húsáid an fhuinnimh inathnuaite;
actions to mitigate climate change, to adapt to climate change and to increase renewable energy use;
Ní spreagfar athrú díobhálach ar airíonna fisiciceimiceacha leis an athrú.
The change shall not provoke an adverse change in physico-chemical properties.
ciallaíonn ‘mórathrú’ gach athrú ar dhearadh cineáil seachas ‘mionathrú’;
"major change" means all changes in type design other than "minor change";
maolú ar an athrú aeráide agus oiriúnú do thionchair an athraithe aeráide;
mitigation of climate change and adaptation to the impacts of climate change;
An Chomhairle um an Athrú Aeráide a oibríochtú chun an beartas maidir leis an athrú aeráide sa tSeoirsia a chomhordú;
Operationalise the Climate Change Council to coordinate climate change policy in Georgia;
a léiriú go gcomhlíonann an t-athrú agus na réimsí a ndéanann an t-athrú difear dóibh:
demonstrate that the change and the areas affected by the change comply:
Iomlán (Maolú ar an athrú aeráide + Oiriúnú don athrú aeráide)
Total (Climate change mitigation + Climate change adaptation)
Athrú agus an chúis leis an athrú (ó rinneadh an tuarascáil dheireanach)
Change and reason for change (since previous report)
athrú i ráta tagartha is cúis leis an athrú sa ráta iasachta;
the change in the borrowing rate is caused by a change in a reference rate;
(ii) leibhéal ETCS a athrú (an riail ‘Athrú sonraí de láimh’ (roinn 6.1.2)),
(ii) change the ETCS level (rule “Manual change of data” (section 6.1.2)),
(iii) leibhéal ETCS a athrú (an riail ‘Athrú sonraí de láimh’ (roinn 6.1.2)),
(iii) change the ETCS level (rule “Manual change of data” (section 6.1.2)),
Ní dhéanfaidh eintiteas athrú ar bheartas cuntasaíochta ach amháin más fíor an méid seo a leanas i leith an athraithe:
An entity shall change an accounting policy only if the change:
I gcás ina bhfuil sé deacair idirdhealú a dhéanamh idir athrú ar bheartas cuntasaíochta agus athrú ar mheastachán cuntasaíochta, déileáiltear leis an athrú mar athrú ar mheastachán cuntasaíochta.
When it is difficult to distinguish a change in an accounting policy from a change in an accounting estimate, the change is treated as a change in an accounting estimate.
tréimhse an athraithe, más rud é nach ndéanann an t-athrú difear ach don tréimhse sin amháin; nó
the period of the change, if the change affects that period only; or
tréimhse an athraithe agus tréimhsí sa todhchaí, más rud é go ndéanann an t-athrú difear dóibh araon.
the period of the change and future periods, if the change affects both.
costas seirbhíse roimhe seo, a mhéid a athraítear sochair i leith seirbhíse roimh an athrú; agus
past service cost, to the extent that they change benefits for service before the change; and
Baineann an leasú leis an ainm a athrú ó ‘Corbières-Boutenac’ go ‘Boutenac’.
The change includes a change of name from ‘Corbières-Boutenac’ to ‘Boutenac’.
Baineann an t-athrú leis an ainm a athrú ó ‘Minervois-la-Livinière’ go dtí ‘La Livinière’.
The change includes a change of name from ‘Minervois-la-Livinière’ to ‘La Livinière’.
Is féidir an t-athrú ar luach an ioncaim ó cháin den chineál sin a roinnt freisin idir athrú ar an méid a léiríonn an t-athrú ar chainníochtaí na dtáirgí faoi cháin, agus athrú ar phraghas a chomhfhreagraíonn don athrú ar an bpraghas cánachais (b × c).
The change in value of the revenue from a tax of this type can also be divided into a volume change, determined by the change in the quantities of products taxed, and a price change corresponding to the change in the taxation price (b × c).
“Athrú aeráide agus mórthionscadail. Achoimre ar na ceanglais a bhaineann leis an athrú aeráide agus treoir le haghaidh mórthionscadal sa chlárthréimhse 2014-2020: athléimneacht a áirithiú maidir le drochthionchar an athraithe aeráide agus laghdú a dhéanamh ar astaíochtaí gás ceaptha teasa”, an Coimisiún Eorpach ( 25.8.2016) https://ec.europa.eu/clima/sites/clima/files/docs/major_projects_en.pdf; chomh maith le “Faisnéis maidir leis an Athrú Aeráide agus Oiriúnú na Forbartha Tionscadail: Teacht Chun Cinn na Taithí ó Chleachtóirí”, Grúpa Oibre Institiúidí Airgeadais an Aontais Eorpaigh maidir le hOiriúnú don Athrú Aeráide (EUFIWACC) (Bealtaine 2016) https://ec.europa.eu/clima/sites/clima/files/docs/integrating_climate_change_en.pdf
‘Climate change and major projects. Outline of the climate change related requirements and guidance for major projects in the 2014-2020 programming period: ensuring resilience to the adverse impact of climate change and reducing the emission of greenhouse gases’, European Commission ( 25.8.2016) https://ec.europa.eu/clima/sites/clima/files/docs/major_projects_en.pdf; as well as ‘Integrating Climate Change Information and Adaptation in Project Development: Emerging Experience from Practitioners’, European Union Financial Institutions Working Group on Adaptation to Climate Change (EUFIWACC) (May 2016) https://ec.europa.eu/clima/sites/clima/files/docs/integrating_climate_change_en.pdf
Tá práinn mhéadaitheach ag teacht ar an ngá atá le gníomhaíocht a dhéanamh chun astaíochtaí gás ceaptha teasa a laghdú, mar a luaigh an Painéal Idir-Rialtasach ar an Athrú Aeráide (IPCC) sna tuarascálacha uaidh dar dáta an 7 Lúnasa 2021 dar teideal Climate Change 2021: The Physical Science Basis [Athrú Aeráide 2021: An Bonn Eolaíochta-Fisiciúla], an 28 Feabhra 2022 dar teideal Climate Change 2022: Impacts, Adaptation and Vulnerability [Athrú Aeráide 2022: Tionchair, Oiriúnú agus Leochaileacht], agus an 4 Aibreán 2022 dar teideal Climate Change 2022: Mitigation of Climate Change [Athrú Aeráide 2022: Athrú aeráide a mhaolú].
The need for action to reduce greenhouse gas emissions is becoming increasingly urgent, as stated by the Intergovernmental Panel on Climate Change (IPCC) in its reports of 7 August 2021 entitled ‘Climate change 2021: The Physical Science Basis’, of 28 February 2022 entitled ‘Climate Change 2022: Impacts, Adaptation and Vulnerability’ and of 4 April 2022 entitled ‘Climate Change 2022: Mitigation of Climate Change’.
Tá géarghá le gníomhaíocht chun astaíochtaí CO2 a laghdú, mar a luaigh an Painéal Idir-Rialtasach ar an Athrú Aeráide sna tuarascálacha is déanaí uaidh dar dáta an 7 Lúnasa 2021 dar teideal Climate change 2021: The Physical Science Basis [Athrú Aeráide 2021: An Bonn Eolaíochta Fisiciúla], an 28 Feabhra 2022 dar teideal Climate Change 2022: Impacts, Adaptation and Vulnerability [Athrú Aeráide 2022: Tionchair, Oiriúnú agus Leochaileacht] agus an 4 Aibreán 2022 dar teideal Climate Change 2022: Mitigation of Climate Change [Athrú Aeráide 2022: Maolú ar an Athrú Aeráide].
The need for action to reduce CO2 emissions is becoming increasingly urgent, as stated by the Intergovernmental Panel on Climate Change in its latest reports of 7 August 2021 entitled ‘Climate change 2021: The Physical Science Basis’, of 28 February 2022 entitled ‘Climate Change 2022: Impacts, Adaptation and Vulnerability’, and of 4 April 2022 entitled ‘Climate Change 2022: Mitigation of Climate Change’.
(ac) ciallaíonn "mórathrú" leasú ar údarú atá ann cheana, ar leasú é nach athrú riaracháin ná mionathrú é;
(ac) "major change" means an amendment of an existing authorisation which is neither an administrative change nor a minor change;
Déanta na fírinne, i gcás táirge aonchineálaigh áirithe, ceadaíonn an chothromóid v = p × q athrú ar luach le himeacht ama a mhiondealú in athrú ar phraghas agus in athrú ar chainníocht.
In fact, for a given homogeneous product the equation v = p × q allows the change of a value over time to be broken down into change of price and change of quantity.
Féadfaidh na hathchóirithe a bheith i bhfoirm athrú ar an bhfoirmle chun sochair a ríomh, athrú ar an aois scoir, nó athrú ar fhorálacha eile sna scéimeanna.
Reforms may take the form of a change to the benefit formula, a change in the retirement age, or a change in other scheme provisions.
Ina dhiaidh sin tíolacfaidh an Ghníomhaireacht gach iarraidh ar athrú agus an togra lena mbaineann don bhord um rialú athraithe a dhéanfaidh an iarraidh ar athrú a bhailíochtú, nó nach ndéanfaidh an iarraidh a bhailíochtú nó a chuirfidh siar í.
Afterwards the Agency shall present each change request and the associated proposal to the change control board that will or will not validate or postpone the change request.
i gcás ina bhfuil an t-athrú ar luach faoi phointe (i) bunaithe ar fheidhmíocht na sócmhainní arna mbainistiú, beidh céatadán an athraithe ar luach teoranta do chéatadán an athraithe ar luach na sócmhainní arna mbainistiú;
where the value change under point (i) is based on the performance of assets managed, the percentage of value change is limited to the percentage of value change of the managed assets;
38 Ciallaíonn aitheantas ionchasach ar an éifeacht a bhíonn ag athrú ar mheastachán cuntasaíochta go gcuirtear an t-athrú i bhfeidhm ar idirbhearta agus ar imeachtaí agus coinníollacha eile ó dháta an athraithe sin.
Prospective recognition of the effect of a change in an accounting estimate means that the change is applied to transactions, other events and conditions from the date of that change.
D’fhéadfaí a áireamh ar rioscaí sóisialta freisin athrú ar iompar tomhaltóirí, saincheisteanna a bhaineann le hidirdhealú agus uilechuimsitheacht shóisialta, anailís ar chásanna ar éagothroime atá ag méadú, tionchar sóisialta maidir leis an athrú aeráide, oiriúnú don athrú aeráide/maolú an athraithe aeráide agus díghrádú an chomhshaoil.
Social risks can also include change of consumer behaviour, issues around discrimination and social inclusiveness, scenario analysis on increasing inequality, social impact of climate change, climate change adaptation/mitigation and environmental degradation.
ciallaíonn ‘athrú suntasach ar an modh táirgthe’ athrú ar an mbailiú sonraí nó ar an tiomsú sonraí a mheastar a dhéanann difear do ráta athraithe bliantúil nó ráithiúil innéacs ar leith:
‘significant change in the production method’ means a change in the data collection or compilation that is estimated to affect the annual or quarterly rate of change of a given index:
CUIR ISTEACH gach pointe ag a mbeartaítear tús a chur le hathrú luais agus/nó an leibhéal luais, nó athrú ar bhealach ATS, agus/nó a bhfuil athrú ar rialacha eitilte beartaithe,
INSERT each point at which either a change of speed and/or level is planned to commence, or a change of ATS route, and/or a change of flight rules is planned,
Más rud é, tar éis leasú a dhéanamh ar fhógairt den sórt sin, go roghnaíonn an t-eintiteas athrú a dhéanamh ar bheartas cuntasaíochta, tugtar cuntas ar an athrú sin agus nochtar é mar athrú deonach ar bheartas cuntasaíochta.
If, following an amendment of such a pronouncement, the entity chooses to change an accounting policy, that change is accounted for and disclosed as a voluntary change in accounting policy.
35 Is athrú ar bheartas cuntasaíochta é athrú ar an mbonn tomhais a chuirtear i bhfeidhm, agus ní athrú ar mheastachán cuntasaíochta é.
35 A change in the measurement basis applied is a change in an accounting policy, and is not a change in an accounting estimate.
38 Ciallaíonn aitheantas ionchasach ar an éifeacht a bhíonn ag athrú ar mheastachán cuntasaíochta go gcuirtear an t-athrú i bhfeidhm ar idirbhearta agus ar imeachtaí agus coinníollacha eile ó dháta an athraithe sin.
38 Prospective recognition of the effect of a change in an accounting estimate means that the change is applied to transactions, other events and conditions from the date of that change.
costas na seirbhíse reatha le haghaidh tréimhsí tar éis an athraithe, a mhéid a athraítear sochair i leith seirbhíse tar éis an athraithe.
current service cost for periods after the change, to the extent that they change benefits for service after the change.
athrú i gcatagóiriú na sreabh breosla – idir sreabha breosla móra nó de-minimis i gcás ina bhfágann an t-athrú sin gur gá athrú a dhéanamh ar an modheolaíocht faireacháin;
a change in the categorisation of fuel streams – between major or de-minimis fuel streams where such a change requires a change to the monitoring methodology;
De réir an mhodha arna thuairisciú anseo, déanfar an t-athrú ar an tsuim de CBL asbhainteach atá ann de thoradh athrú ar an gceart chun CBL a asbhaint, a láimhseáil mar athrú ar an bpraghas cánachais, mar a dhéanfar i gcás athrú ar an ráta CBL arna sonrasc.
A change in the amount of deductible VAT resulting from a change in the right to deduct VAT will, by the method described, be treated as a change in the taxation price, as will a change in the rate of invoiced VAT.
—Aon uair a dhéanfar, nó a tharlóidh, athrú ar aon cheann de na sonraí a bheidh cláraithe maidir le haon duine, déanfaidh an duine sin, laistigh de mhí tar éis an athraithe nó, más roimh dháta thosach feidhme an Achta seo a tharla an t-athrú sin, laistigh de mhí tar éis an dáta tosach feidhme sin, ráiteas i scríbhinn san fhoirm fhorordaithe a thabhairt trína chur leis an bpost nó trína sheachadadh don chláraitheoir agus sonrófar ann an t-athrú agus dáta an athraithe, agus síneofar é, agus más gá fíorófar é, ar an dóigh chéanna leis an ráiteas is gá tráth an chláraithe.
—Whenever a change is made or occurs in any of the particulars registered in respect of any person, that person shall, within one month after the change or, if such change occurred before the commencement of this Act, within one month after such commencement, furnish by sending by post or delivering to the registrar a statement in writing in the prescribed form specifying the nature and date of the change signed, and where necessary verified, in like manner as the statement required on registration.
(3) Le linn ríomh a dhéanamh chun críocha cánach ar bhrabúis nó gnóchain thrádála in aon tréimhse tar éis an athraithe, féadfar suim a asbhaint ar cóimhéid le haon mhéid a cruthaíodh i rith na tréimhse sin a bheith neamhinghnóthaithe maidir le haon fhiacha a creidiúnaíodh le linn ríomh a dhéanamh chun críocha cánach ar bhrabúis nó gnóchain d'aon tréimhse roimh an athrú (is é sin, fiacha a ndearnadh a sochar a shannadh do na daoine a bhí ag seoladh na trádála nó na gairme tar éis an athraithe), a mhéid gur mó an méid iomlán a cruthaíodh a bheith neamhinghnóthaithe i leith na bhfiacha sin ná aon asbhaint a lamháladh ina leith faoi alt 61 (i) den Acht Cánach Ioncaim, 1967 , i ríomh in aghaidh aon tréimhse roimh an athrú.
(3) In computing for tax purposes the profits or gains of the trade or profession in any period after the change there may be deducted a sum equal to any amount proved during that period to be irrecoverable in respect of any debts credited in computing for tax purposes the profits or gains for any period before the change (being debts the benefit of which was assigned to the persons carrying on the trade or profession after the change), in so far as the total amount proved to be irrecoverable in respect of those debts exceeds any deduction allowed in respect of them under section 61 (i) of the Income Tax Act, 1967 , in a computation for any period before the change.
ansin, a mhéid nár cuireadh creidmheas cothromaíochta i gcuntas le linn ríomh a bheith á dhéanamh ar bhrabúis chun críocha cánach d'aon tréimhse dar chríoch dáta an athraithe nó dáta roimhe sin, muirearófar cáin faoi fho-alt (1) i leith an mhéid sin don bhliain mheasúnachta a tharla an t-athrú ionann is dá mba shuim lena mbaineann an fo-alt sin (1) an méid sin, agus gurbh athrú den chineál a thuairiscítear san fho-alt sin an t-athrú forais sin.
then, in so far as no counterbalancing credit was brought into account in computing profits for tax purposes for any period ending before or with the date of the change, tax shall be charged under subsection (1) in respect of that amount for the year of assessment in which the change occurred as if that amount were a sum to which the said subsection (1) applies, and the change of basis were a change of the kind described in that subsection.
ag eascairt ó athrú ar oibríocht airgeadais BEI, i gcás inar fhormheas Bord Stiúrthóirí BEI an t-athrú ar dháta theacht i bhfeidhm an Chomhaontaithe seo nó dá éis sin, a mhéid nach méadóidh an t-athrú sin an neamhchosaint airgeadais don chontrapháirtí mar a bhí sé díreach roimh an athrú;
results from a change to an EIB financial operation, where that change was approved by the Board of Directors of the EIB on or after the date of entry into force of this Agreement, to the extent that such change does not increase the financial exposure to the counterparty as it stood immediately prior to the change;
Sula ndéanfar eagraíocht táirgthe a shuiteáil, a ionchorprú nó a aontú le heagraíocht táirgthe chun mórathrú a shuiteáil nó a ionchorprú i ndearadh aerárthaigh ar dearbhaíodh comhlíonadh an dearaidh maidir leis i gcomhréir le Fochuid C den Iarscríbhinn seo, dearbhóidh an eagraíocht a dhear an t-athrú mór sin go gcomhlíonann dearadh an mhórathraithe sin agus na limistéir a ndéanann an t-athrú sin difear dóibh:
Prior to installing or incorporating or agreeing with a production organisation to install or incorporate a major change to the design of an aircraft for which design compliance has been declared in accordance with Subpart C of this Annex, the organisation that has designed that major change shall declare that the design of that major change and the areas affected by that change comply with:
go bhfionnann an Ghníomhaireacht nach gcuireann na sonraíochtaí deimhniúcháin dá dtagraítear sa deimhniú cineáil caighdeáin leordhóthanacha ar fáil maidir leis an athrú atá beartaithe, agus dá bhrí sin comhlíonfaidh an t-athrú agus na réimsí a ndéanann an t-athrú difear dóibh aon choinníollacha speisialta, agus leasuithe ar na coinníollacha speisialta sin, arna bhforordú ag an nGníomhaireacht i gcomhréir le pointe 21L.B.44, chun leibhéal sábháilteachta a sholáthar a bheidh coibhéiseach leis an leibhéal a bhunaítear leis na sonraíochtaí deimhniúcháin is infheidhme ar dháta an iarratais ar an athrú;
the Agency finds that the certification specifications referenced in the type certificate do not provide adequate standards with respect to the proposed change, therefore the change and the areas affected by the change shall also comply with any special conditions, and amendments to those special conditions, prescribed by the Agency in accordance with point 21L.B.44, to provide a level of safety equivalent to that established by the certification specifications applicable on the date of the application for the change;