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  1. #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;

    PLANNING AND DEVELOPMENT (AMENDMENT) ACT 2010

  2. #611136

    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.

    Regulation (EU) No 1293/2013 of the European Parliament and of the Council of 11 December 2013 on the establishment of a Programme for the Environment and Climate Action (LIFE) and repealing Regulation (EC) No 614/2007 Text with EEA relevance

  3. #959467

    Earlais d'atharú de dhruim uimhir bhall d'atharú.

    Change of deposit consequent on change of number of members.

    Number 22 of 1941: TRADE UNION ACT, 1941

  4. #1316921

    (ii) i gcás athrú, 14 lá ó dháta an athraithe.

    (ii) in the case of a change, 14 days from the change.

    Number 38 of 1976: BUILDING SOCIETIES ACT, 1976

  5. #1492515

    (ii) i gcás athraithe, 14 lá ón athrú.

    (ii) in the case of a change, 14 days from the change.

    Number 17 of 1989: BUILDING SOCIETIES ACT, 1989

  6. #1508976

    Athrú ar éarlais de dhroim athrú ar líon comhaltaí.

    Change of deposit consequent on change in number of members.

    Number 19 of 1990: INDUSTRIAL RELATIONS ACT, 1990

  7. #1600827

    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].

    Order of Business (Dáil Éireann/Seanad Éireann)

  8. #1853073

    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;

    Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing rules on support for strategic plans to be drawn up by Member States under the Common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulation (EU) No 1305/2013 of the European Parliament and of the Council and Regulation (EU) No 1307/2013 of the European Parliament and of the Council

  9. #1911892

    Ní spreagfar athrú díobhálach ar airíonna fisiciceimiceacha leis an athrú.

    The change shall not provoke an adverse change in physico-chemical properties.

    Commission Implementing Regulation (EU) 2021/17 of 8 January 2021 establishing a list of variations not requiring assessment in accordance with Regulation (EU) 2019/6 of the European Parliament and of the Council (Text with EEA relevance)

  10. #1962099

    ciallaíonn ‘mórathrú’ gach athrú ar dhearadh cineáil seachas ‘mionathrú’;

    "major change" means all changes in type design other than "minor change";

    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

  11. #1986325

    maolú ar an athrú aeráide agus oiriúnú do thionchair an athraithe aeráide;

    mitigation of climate change and adaptation to the impacts of climate change;

    Council Decision (EU) 2021/1764 of 5 October 2021 on the association of the Overseas Countries and Territories with the European Union including relations between the European Union on the one hand, and Greenland and the Kingdom of Denmark on the other (Decision on the Overseas Association, including Greenland)

  12. #2375957

    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;

    Recommendation No 1/2022 of the EU-Georgia Association Council of 16 August 2022 on the EU-Georgia Association Agenda 2021-2027 [2022/1422]

  13. #2493167

    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:

    Commission Delegated Regulation (EU) 2022/1358 of 2 June 2022 amending Regulation (EU) No 748/2012 as regards the implementation of more proportionate requirements for aircraft used for sport and recreational aviation

  14. #2576911

    Iomlán (Maolú ar an athrú aeráide + Oiriúnú don athrú aeráide)

    Total (Climate change mitigation + Climate change adaptation)

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  15. #2685095

    Athrú agus an chúis leis an athrú (ó rinneadh an tuarascáil dheireanach)

    Change and reason for change (since previous report)

    Commission Implementing Decision (EU) 2023/695 of 27 March 2023 establishing the format of the report regarding the status and trends of wild bird species referred to in Article 12 of Directive 2009/147/EC of the European Parliament and the Council (Birds Directive) (notified under document C(2023) 1889)

  16. #2939353

    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;

    Directive (EU) 2023/2225 of the European Parliament and of the Council of 18 October 2023 on credit agreements for consumers and repealing Directive 2008/48/EC

  17. #2949049

    (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)),

    Commission Implementing Regulation (EU) 2023/1693 of 10 August 2023 amending Implementing Regulation (EU) 2019/773 on the technical specification for interoperability relating to the operation and traffic management subsystem of the rail system within the European Union (Text with EEA relevance)

  18. #2949053

    (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)),

    Commission Implementing Regulation (EU) 2023/1693 of 10 August 2023 amending Implementing Regulation (EU) 2019/773 on the technical specification for interoperability relating to the operation and traffic management subsystem of the rail system within the European Union (Text with EEA relevance)

  19. #2973689

    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:

    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)

  20. #2973770

    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.

    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)

  21. #2973773

    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

    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)

  22. #2973774

    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.

    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)

  23. #2975355

    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

    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)

  24. #3247649

    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’.

    Commission Implementing Regulation (EU) 2024/899 of 14 March 2024 approving a Union amendment to the specification for a Protected Designation of Origin (Corbières-Boutenac)

  25. #3252743

    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’.

    Commission Implementing Regulation (EU) 2024/1021 of 26 March 2024 approving a Union amendment to the specification for a Protected Designation of Origin (Minervois-la-Livinière)

  26. #576213

    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).

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  27. #2089430

    “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

    Commission Delegated Regulation (EU) 2021/1078 of 14 April 2021 supplementing Regulation (EU) 2021/523 of the European Parliament and of the Council by setting out the investment guidelines for the InvestEU Fund

  28. #2749376

    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’.

    Regulation (EU) 2023/857 of the European Parliament and of the Council of 19 April 2023 amending Regulation (EU) 2018/842 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement, and Regulation (EU) 2018/1999 (Text with EEA relevance)

  29. #2802506

    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’.

    Directive (EU) 2023/958 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC as regards aviation’s contribution to the Union’s economy-wide emission reduction target and the appropriate implementation of a global market-based measure (Text with EEA relevance)

  30. #516004

    (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;

    Regulation (EU) No 528/2012 of the European Parliament and of the Council of 22 May 2012 concerning the making available on the market and use of biocidal products Text with EEA relevance

  31. #576072

    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.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  32. #578088

    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.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  33. #2008909

    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.

    Commission Implementing Regulation (EU) 2021/541 of 26 March 2021 amending Regulation (EU) No 1305/2014 as regard the simplification and improvement of data calculation and exchange and the update of the Change Control Management process (Text with EEA relevance)

  34. #2173806

    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;

    Commission Delegated Regulation (EU) 2021/2155 of 13 August 2021 supplementing Directive (EU) 2019/2034 of the European Parliament and of the Council with regard to regulatory technical standards specifying the classes of instruments that adequately reflect the credit quality of the investment firm as a going concern and possible alternative arrangements that are appropriate to be used for the purposes of variable remuneration (Text with EEA relevance)

  35. #2328065

    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.

    Commission Regulation (EU) 2022/357 of 2 March 2022 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 1 and 8 (Text with EEA relevance)

  36. #2577010

    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.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  37. #2873188

    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:

    Commission Implementing Regulation (EU) 2023/1579 of 31 July 2023 laying down rules for the application of Regulation (EU) 2022/2379 of the European Parliament and of the Council as regards agricultural price statistics (Text with EEA relevance)

  38. #2966355

    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,

    Commission Implementing Regulation (EU) 2023/1772 of 12 September 2023 amending Implementing Regulation (EU) No 923/2012 as regards the operating rules related to the use of Air Traffic Management and Air Navigation Services systems and constituents in the Single European Sky airspace and repealing Regulation (EC) No 1033/2006

  39. #2973705

    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.

    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)

  40. #2973769

    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.

    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)

  41. #2973776

    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.

    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)

  42. #2975356

    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.

    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)

  43. #3001393

    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;

    Commission Implementing Regulation (EU) 2023/2122 of 17 October 2023 amending Implementing Regulation (EU) 2018/2066 as regards updating the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council

  44. #576226

    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.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  45. #1180098

    —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.

    Number 30 of 1963: REGISTRATION OF BUSINESS NAMES ACT, 1963

  46. #1257952

    (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.

    Number 14 of 1970: FINANCE ACT, 1970

  47. #1258040

    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.

    Number 14 of 1970: FINANCE ACT, 1970

  48. #1948773

    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;

    Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community

  49. #2493248

    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:

    Commission Delegated Regulation (EU) 2022/1358 of 2 June 2022 amending Regulation (EU) No 748/2012 as regards the implementation of more proportionate requirements for aircraft used for sport and recreational aviation

  50. #2493708

    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;

    Commission Delegated Regulation (EU) 2022/1358 of 2 June 2022 amending Regulation (EU) No 748/2012 as regards the implementation of more proportionate requirements for aircraft used for sport and recreational aviation