#648073
gnáthchleachtais chuntasaíochta costála na dtairibhithe aonair a chur i bhfeidhm;
the application of the usual cost accounting practices of individual beneficiaries;
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#664863
sonraí stairiúla fíoraithe faoi thairbhithe aonair nó cur i bhfeidhm a ngnáthchleachtas cuntasaíochta costála;
the verified historical data of individual beneficiaries or the application of their usual cost accounting practices;
#673809
gnáthchleachtais chuntasaíochta costála na dtairbhithe aonair a chur i bhfeidhm;
the application of the usual cost accounting practices of individual beneficiaries;
#737372
go suífear go soiléir na prionsabail costchuntasaíochta a gcoinnítear cuntais ar leithligh dá réir.
the cost accounting principles according to which separate accounts are maintained are clearly established.
#1439013
(a) na méideanna inchomórtais arna gcinneadh de réir na rialacha cuntasaíochta um chostas bunaidh, nó
( a ) the comparable amounts determined according to the historical cost accounting rules, or
#1439511
Rialacha cuntasaíochta um chostas bunaidh
[GA] Historical cost accounting rules
#1696411
Gnáthchleachtais chuntasaíochta costála an tairbhí
Usual cost accounting practices of the beneficiary
#1697643
gnáthchleachtais chuntasaíochta costála na dtairbhithe aonair a chur i bhfeidhm;”;
the application of the usual cost accounting practices of individual beneficiaries;’;
#1711166
Rialú praghsanna agus oibleagáidí cuntasaíochta costála
Price control and cost accounting obligations
#1711308
Déanfaidh comhlacht neamhspleách cáilithe comhlíonadh an chórais cuntasaíochta costála a fhíordheimhniú.
Compliance with the cost-accounting system shall be verified by a qualified independent body.
#1768774
·Glacfar níos forleithne leis an ngnáthchleachtas cuntasaíochta costála:
·Broader acceptance of the usual cost accounting practice:
#1851624
gnáthchleachtais chuntasaíochta costála na dtairbhithe aonair a chur i bhfeidhm;
the application of usual cost accounting practices of individual beneficiaries;
#2086660
gnáthchleachtais chuntasaíochta costais na dtairbhithe aonair a chur i bhfeidhm;
the application of the usual cost accounting practices of individual beneficiaries;
#2087149
gnáthchleachtais na cuntasaíochta costais a chur i bhfeidhm;
the application of usual cost accounting practices;
#2166644
gnáthchleachtais cuntasaíochta costála na dtairbhithe a chur i bhfeidhm;
the application of usual cost accounting practices of beneficiaries;
#2167222
gnáthchleachtais cuntasaíochta costála na dtairbhithe aonair a chur i bhfeidhm;
the application of usual cost accounting practices of individual beneficiaries;
#2915352
Conclúid na Danmhairge maidir leis an gcuntasaíocht chostála
Denmark’s conclusion on the cost accounting
#2915638
Athbhreithniú ar mhodheolaíocht chuntasaíochta costála Post Danmark
Review of Post Danmark’s cost accounting methodology
#1709674
I gcás ina bhforchuirfidh údarás rialála náisiúnta oibleagáidí maidir le córas cuntasaíochta costála a chur chun feidhme chun tacú le rialuithe praghsanna, ba cheart go mbeadh sé féin in ann iniúchóireacht bhliantúil a ghabháil de láimh chun a áirithiú go bhfuiltear ag cloí leis an gcóras cuntasaíochta costála, ar choinníoll go mbeidh an fhoireann cháilithe is gá aige tabhairt faoi, nó a cheangal go ndéanfaidh comhlacht cáilithe eile an iniúchóireacht, neamhspleách ar an ngnóthas lena mbaineann.
Where a national regulatory authority imposes obligations to implement a cost-accounting system in order to support price controls, it should be able to undertake an annual audit to ensure compliance with that cost-accounting system, provided that it has the necessary qualified staff, or to require such an audit to be carried out by another qualified body, independent of the undertaking concerned.
#1711178
Déanfaidh na húdaráis rialála náisiúnta a áirithiú, i gcás ina bhfuil cur chun feidhme córas cuntasaíochta costála sainordaithe chun tacú le rialú praghsanna, go gcuirfear ar fáil go poiblí tuairisc ar an gcóras cuntasaíochta um chostais, ina dtaispeánfar na príomhchatagóirí faoina n-aicmítear costais agus na rialacha a úsáidtear chun na costais a leithdháileadh ar a laghad.
National regulatory authorities shall ensure that, where implementation of a cost-accounting system is mandated in order to support price control, a description of the cost-accounting system is made publicly available, showing at least the main categories under which costs are grouped and the rules used for the allocation of costs.
#2039061
De mhalairt air sin, féadfar costais incháilithe indíreacha a chinneadh i gcomhréir le gnáthchleachtais cuntasaíochta costála an fhaighteora ar bhonn costais indíreacha iarbhír ar choinníoll go nglacann údaráis náisiúnta leis na cleachtais cuntasaíochta costála sin i gcás gníomhaíochtaí inchomparáide i réimse na cosanta, i gcomhréir le hAirteagal 185 den Rialachán Airgeadais, agus go gcuireann an faighteoir na gnáthchleachtais sin in iúl don Choimisiún.
As an alternative, indirect eligible costs may be determined in accordance with the recipient’s usual cost accounting practices on the basis of actual indirect costs provided that those cost accounting practices are accepted by national authorities for comparable activities in the defence domain, in accordance with Article 185 of the Financial Regulation, and that they have been communicated to the Commission by the recipient.
#472222
(c) rialacha a bhaineann le córais cuntasaíochta costála inmheánaí a úsáid chun críocha na nithe dá dtagraítear i míreanna (a) agus (b),
(c) rules relating to the use of internal cost accounting systems for the purposes of the matters referred to in paragraphs (a) and (b),
#472223
(d) iniúchóir reachtúil nó gnólacht iniúchta reachtúil d’fhíorú go bhfuil córais cuntasaíochta costála inmheánaí á gcomhlíonadh,
(d) the verification by a statutory auditor or statutory audit firm of compliance with internal cost accounting systems,
#472228
(5) Déanfaidh soláthraí seirbhíse poist faisnéis mhionsonraithe cuntasaíochta a thig as a chórais cuntasaíochta costála a chur ar fáil i modh rúin don Choimisiún Eorpach ar sin a iarraidh.
(5) A universal postal service provider shall make available in confidence to the European Commission, on request, detailed accounting information arising from its cost accounting systems.
#558150
cur chuige tairbhí de réir tairbhí faoi threoir sonraí stairiúla deimhnithe nó so-iniúchta an tairbhí nó faoi threoir a ngnáthchleachtas cuntasaíochta costála.
a beneficiary-by-beneficiary approach, by reference to certified or auditable historical data of the beneficiary or to its usual cost accounting practices.
#561033
cur chuige tairbhí de réir tairbhí faoi threoir sonraí stairiúla deimhnithe nó so-iniúchta an tairbhí nó faoi threoir a ngnáthchleachtas cuntasaíochta costála.
a beneficiary-by-beneficiary approach, by reference to certified or auditable historical data of the beneficiary or to its usual cost accounting practices.
#608655
I gcomhréir le Rialachán (AE, Euratom) Uimh. 996/2012, ba cheart go soláthrófaí leis na rialacha an bunús chun gnáthchleachtais chuntasaíochta na dtairbhithe a ghlacadh ar bhonn níos leithne.
In accordance with Regulation (EU, Euratom) No 966/2012, the Rules should provide the basis for a wider acceptance of the usual cost accounting practices of the beneficiaries.
#608990
Féadfar costais dhíreacha incháilithe phearsanra a mhaoiniú ar bhonn costas aonaid a chinntear de réir ghnáthchleachtais an rannpháirtí i ndáil le cuntasaíocht costais, ar choinníoll go gcomhlíonann siad iomlán na gcritéar seo a leanas:
Direct eligible personnel costs may be financed on the basis of unit costs determined according to the participant's usual cost accounting practices, provided that they comply with the following cumulative criteria:
#737371
go sannfar nó go leithdháilfear i gceart na costais agus an t-ioncam ar fad ar bhonn phrionsabail na cuntasaíochta costála arna gcur i bhfeidhm go comhsheasmhach agus ar bhealach a bhfuil bonn cirt hoibiachtúil leis; agus
all costs and revenues are correctly assigned or allocated on the basis of consistently applied and objectively justifiable cost accounting principles; and
#1438959
(1) Na rialacha cuntasaíochta um chostas bunaidh a ghairtear ina dhiaidh seo sa Sceideal seo de na rialacha atá leagtha amach i gCuid II den Sceideal seo.
(1) The rules set out in Part II of this Schedule are referred to subsequently in this Schedule as the historical cost accounting rules.
#1438962
agus aon tagairtí ina dhiaidh seo sa Sceideal seo do na rialacha cuntasaíochta um chostas bunaidh ní fholaíonn siad na rialacha díluachta mar atá feidhm acu de bhua mhír 20 den Sceideal seo.
and references subsequently in this Schedule to the historical cost accounting rules do not include the depreciation rules as they apply by virtue of paragraph 20 of this Schedule.
#1439514
Déanfar tagairtí sa Sceideal seo do na rialacha cuntasaíochta um chostas bunaidh a léamh de réir mhír 17 den Sceideal seo.
References in this Schedule to the historical cost accounting rules shall be read in accordance with paragraph 17 of this Schedule.
#1696372
cur chuige tairbhí de réir tairbhí faoi Threoir shonraí stairiúla deimhnithe nó so-iniúchta an tairbhí nó faoi Threoir a ghnáthchleachtas cuntasaíochta costála;
beneficiary-by-beneficiary approach, by reference to certified or auditable historical data of the beneficiary or to its usual cost accounting practices;
#1696401
I gcás ina mbunófar cnapshuimeanna, costais aonaid nó rátaí comhréidhe ar bhonn ghnáthchleachtais chuntasaíochta costála an tairbhí, beidh feidhm Airteagal 185(2).
Where lump sums, unit costs or flat rates are established on the basis of the usual cost accounting practices of the beneficiary Article 185(2) shall apply.
#1696412
I gcás ina n-údarófar dul ar iontaoibh ghnáthchleachtais chuntasaíochta costála an tairbhí, féadfaidh an t-oifigeach údarúcháin atá freagrach measúnú a dhéanamh ar chomhlíonadh na gcleachtas sin leis na coinníollacha a leagtar amach in Airteagal 181(4).
Where recourse to the usual cost accounting practices of the beneficiary is authorised, the authorising officer responsible may assess compliance of those practices with the conditions set out in Article 181(4).
#1711176
Chun costas soláthar éifeachtúil seirbhísí a ríomh, féadfaidh na húdaráis rialála náisiúnta feidhm a bhaint as modhanna cuntasaíocht costála neamhspleách orthu siúd a d'úsáid an gnóthas.
For the purpose of calculating the cost of efficient provision of services, national regulatory authorities may use cost accounting methods independent of those used by the undertaking.
#1711179
Fíoróidh comhlacht neamhspleách cáilithe comhlíonadh an chórais cuntasaíochta costála agus foilseoidh sé ráiteas maidir le comhlíonadh go bliantúil.
A qualified independent body shall verify compliance with the cost-accounting system and shall publish annually a statement concerning compliance.
#1711307
Déanfaidh na húdaráis rialála náisiúnta a áirithiú, i gcás ina bhfuil gnóthas faoi réir rialáil taraifí miondíola nó faoi réir rialuithe ábhartha miondíola eile, go gcuirfear na córais riachtanacha iomchuí chuntasaíochta costála chun feidhme.
National regulatory authorities shall ensure that, where an undertaking is subject to retail tariff regulation or other relevant retail controls, the necessary and appropriate cost-accounting systems are implemented.
#1768775
a bhuí leis an gcostas aonaid d’earraí agus seirbhísí a ndearnadh sonrascú inmheánach orthu, beifear in ann costais indíreacha iarbhire a íoc a ríomhtar i gcomhréir leis na gnáthchleachtais cuntasaíochta costála.
the unit cost for internally invoiced goods and services will make it possible to cover actual indirect costs calculated in accordance with the usual cost accounting practices.
#2218610
Ar bhonn réamhaisnéisí cuntasaíochta costála na hOifige, meastar gur mar a leanas a bheidh costas na seirbhísí a fheidhmeoidh sí maidir le gach institiúid:
On the basis of the Office’s cost-accounting forecasts, the cost of the services it will perform for each institution is estimated as follows:
#2339663
Ar an gcéad dul síos, d’áitigh Ketong nach réamhriachtanas é an taifead i gcuntasaíocht airgeadais agus costais na cuideachta chun an gnáthluach a ríomh faoi Airteagal 2(6a).
First, Ketong argued that the booking in the company’s financial and cost accounting is not a pre-requisite of constructing normal value under Article 2(6a).
#2670578
Ar bhonn réamhaisnéisí cuntasaíochta costála Oifig na bhFoilseachán, meastar gur mar a leanas a bheidh costas na seirbhísí a fheidhmeoidh sí maidir le gach institiúid:
On the basis of the Publications Office’s cost-accounting forecasts, the cost of the services it will perform for each institution is estimated as follows:
#2915457
Measann ITD, Gnóthas 1, SLD agus JJD, i bhfianaise nach féidir muinín a chur i gcuntasaíocht chostála Post Danmark, go bhfuil riosca ann go bhfuil róchúiteamh á thabhairt do Post Danmark.
ITD, Undertaking 1, SLD and JJD consider that given that Post Danmark’s cost accounting cannot be trusted, there is a risk that Post Danmark is being overcompensated.
#2915568
Míníonn an Danmhairg gurb é an pointe tosaigh le haghaidh cuntasaíocht chostála Post Danmark an chomhlíontacht leis an Rialachán Cuntasaíochta a áirithiú, ar Rialachán é lena dtrasuitear Airteagal 14 de Threoir 97/67/CE.
Denmark explains that the starting point for Post Danmark’s cost accounting is ensuring compliance with the Accounting Regulation, which transposes Article 14 of Directive 97/67/EC.
#2915574
Áirítear leis an gcóras cuntasaíochta costála aonaid eagrúcháin uile Post Danmark, lena n-áirítear fochuideachtaí uile Post Danmark A/S.
The cost accounting system includes all organisational units of Post Danmark, including all subsidiaries of Post Danmark A/S.
#2915639
Áitíonn an Danmhairg thairis sin gur choimisiúnaigh Aireacht Iompair na Danmhairge an gnóthas cuntasaíochta Deloitte i mí na Bealtaine 2021 agus é de chúram air athbhreithniú a dhéanamh ar mhodheolaíocht chuntasaíochta costála Post Danmark.
Denmark further submits that in May 2021, the Danish Ministry of Transport commissioned the accounting firm Deloitte with the task of reviewing Post Danmark’s cost accounting methodology.
#3159190
Ar bhonn réamhaisnéisí cuntasaíochta costála Oifig na bhFoilseachán, meastar gur mar a leanas a bheidh costas na seirbhísí a fheidhmeoidh sí maidir le gach institiúid:
On the basis of the Publications Office’s cost-accounting forecasts, the cost of the services it will perform for each institution is estimated as follows:
#472227
(4) Déanfaidh an Coimisiún faisnéis, ina mbeidh mionsonraí leordhóthanacha, maidir leis na córais cuntasaíochta costála a úsáideann soláthraí seirbhíse poist uilechoitinne a choimeád ar fáil, agus déanfaidh sé an fhaisnéis sin a chur faoi bhráid an Choimisiúin Eorpaigh ar sin a iarraidh.
(4) The Commission shall keep available, to an adequate level of detail, information on the cost accounting systems applied by a universal postal service provider, and shall submit such information to the European Commission on request.
#476061
Ní foláir ríomh na gcostas a dhéanamh de réir critéar arna míniú roimh ré agus a bheidh bunaithe ar phrionsabail chuntasaíochta um chostas a nglactar i gcoitinne leo agus ní foláir na prionsabail sin a chur in iúl don Choimisiún i gcomhthéacs an fhógra de bhun Airteagal 88(3) de Chonradh CE.
The calculation of costs must follow criteria which have previously been defined and be based on generally accepted cost accounting principles which must be brought to the knowledge of the Commission in the context of the notification pursuant to Article 88(3) of the EC Treaty.
#556729
Ba cheart go háirithe suimeanna a chinntear trí chur chuige tairbhí de réir tairbhí a cheadú, lena n-áirítear cásanna ina bhfógraíonn an tairbhí méideanna den sórt sin i gcomhréir leis na gnáthnósanna imeachta cuntasaíochta costála atá aige, chun an t-ualach riaracháin agus na costais a iompraíonn an tairbhí sin a laghdú go sonrach chun críche tuairiscthe airgeadais chuig an Aontas.
In particular, amounts determined by the application of a beneficiary-by-beneficiary approach should be allowed, including where such amounts are declared by the beneficiary in accordance with its usual cost accounting practices, in order to alleviate the administrative burden and the costs borne by that beneficiary specifically for the purpose of financial reporting to the Union.