#486057
Airgead a thabhairt ar iasacht d’aon chustaiméir de chuid an mhuirearóra nó creidmheas a airleacan chuige nó chuici.
To lend money or advance credit to any customer of the chargor.
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#992182
(a) chun creidiúint a thabhairt don duine sin i leith na rátaí,
( a ) the giving of credit to such person in respect of the rates,
#1297575
Míniú ar chreidmheas cánach le cur i gceangal le barántais úis agus díbhinne.
Explanation of tax credit to be annexed to interest and dividend warrants.
#1706655
An creidmheas mórleabhair chun a dtaisctear
Ledger credit to which lodged
#1711567
Déanfaidh soláthraithe aistritheacha, arna iarraidh sin, aon chreidmheas atá fanta a aisíoc leis na tomhaltóirí trí sheirbhísí réamhíoctha a úsáid.
Transferring providers shall refund, upon request, any remaining credit to the consumers using pre-paid services.
#1775884
an cóimheas ábhartha creidmheas-go-OTI agus an claonadh atá aige ón treocht fhadtéarmach;
the relevant credit-to-GDP-ratio and its deviation from the long-term trend;
#2446509
Féadfaidh BCNanna an limistéir euro creidmheas idirlae a thabhairt do rannpháirtí.
The euro area NCBs may grant intraday credit to a participant.
#2447083
Féadfaidh [cuir isteach ainm BCN] creidmheas idirlae a dheonú do na heintitis seo a leanas freisin:
[insert name of NCB] may also grant intraday credit to the following entities:
#2939015
ní fhaigheann ná ní bhainistíonn sí ach amháin coigiltis a comhaltaí ná ní sholáthraíonn sí foinsí creidmheasa ach amháin do na comhaltaí sin;
it receives and manages the savings of, and provides sources of credit to, its members only;
#2939471
Seoladh oibleagáidí gnó le linn creidmheas a sholáthar do thomhaltóirí
Conduct of business obligations when providing credit to consumers
#2939699
[Suim an mhéid iomláin creidmheasa agus chostas iomlán an chreidmheasa don tomhaltóir]
[Sum of total amount of credit and total cost of credit to the consumer]
#3056206
An Banc um Shocraíochtaí Idirnáisiúnta, Credit to the non-financial sector (bis.org), nuashonraithe an 27 Feabhra 2023
Bank for International Settlements, Credit to the non-financial sector (bis.org), updated 27 February 2023
#1363018
(7) Más rud é, ar chuideachta d'éileamh faoisimh faoin gCaibidil seo i ndáil le trádáil d'aon tréimhse chuntasaíochta iomchuí, gur dealraitheach don chigire, nó, ar achomharc, do na Coimisinéirí Achomhairc, nuair a chuirtear an faoiseamh sin i gcuntas, gurb amhlaidh do mhéid an bhunchiste i ndáil le haon dáileadh (lena n-áirítear cuid de dháileadh lena mbaineann fo-alt 2 (b)) a rinne an chuideachta lá iomchuí gur mó méid an chreidmheasa chánach ar taispeánadh faighteoir an dáilte a bheith ina theideal sa ráiteas a bhí i gceangal nó ag gabháil le haon bharántas nó seic nó ordú eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976 , nó in aon ráiteas a luaitear in alt 83 (5) den Acht sin, ná méid an chreidmheasa cánach a bhfuil teideal chuige ag an bhfaighteoir sin faoi fhorálacha an ailt seo, ansin déanfar aon fhaoiseamh faoin gCaibidil seo a mbeadh teideal chuige ag an gcuideachta ar dhóigh eile i leith na trádála don tréimhse chuntasaíochta iomchuí a laghdú de mhéid na breise a bheidh ag an gcreidmheas cánach ar taispeánadh amhlaidh an faighteoir a bheith ina theideal ar an méid a mbeidh sé ina theideal faoi fhorálacha an ailt seo, agus déanfar cibé measúnachtaí breise nó coigeartuithe ar mheasúnachtaí a bheidh ag teastáil in aon chás chun éifeacht a thabhairt don fho-alt seo:
(7) Where, on a claim being made by a company for relief under this Chapter in relation to a trade for any relevant accounting period, it appears to the inspector, or, on appeal, to the Appeal Commissioners, that, when account is taken of that relief, the amount of the primary fund in relation to any distribution (including part of a distribution to which subsection (2) (b) applies) made by the company on a relevant day is such that the amount of the tax credit to which the recipient of the distribution was shown to be entitled on the statement annexed to or accompanying any warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976 , or in any statement mentioned in section 83 (5) of that Act, is greater than the amount of the tax credit to which the said recipient is entitled under the provisions of this section, then any relief under this Chapter to which the company would otherwise be entitled in respect of the trade for the relevant accounting period shall be reduced by the excess of the amount of the tax credit to which the recipient was so shown to be entitled over the amount to which he is entitled under the provisions of this section, and there shall be made such additional assessments or adjustments of assessments as may in any case be required in order to give effect to this subsection:
#1464610
“(7) Más dealraitheach don chigire gur mó méid an chreidmheasa cánach ar taispeánadh faighteoir dáilte iomchuí (lena n-áirítear cuid de dháileadh a áirítear faoi fho-alt (2) mar dháileadh iomchuí) a bheith ina theideal sa ráiteas a bhí i gceangal nó ag gabháil le haon bharántas nó seic nó ordú eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976 , nó in aon ráiteas a luaitear in alt 83 (5) den Acht sin, ná méid an chreidmheasa cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis ina theideal faoi threoir fhorálacha an ailt seo, féadfaidh an cigire measúnacht i leith cánach ioncaim a dhéanamh ar an gcuideachta faoi Chás IV de Sceideal D don bhliain mheasúnachta ina ndéantar an ráiteas, ar mhéid arb ionann an cháin ioncaim air, de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin, agus an méid ar mó an creidmheas cánach a thaispeántar sa ráiteas ná an creidmheas cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis sin ina theideal:
"(7) Where it appears to the inspector, that the amount of the tax credit to which the recipient of a relevant distribution (including part of a distribution which is treated under subsection (2) as a relevant distribution) was shown to be entitled on the statement annexed to or accompanying any warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976 , or in any statement mentioned in section 83 (5) of that Act, exceeds the amount of the tax credit to which the recipient of the statement should have been shown to be entitled on that statement by reference to the provisions of this section, the inspector may make an assessment to income tax on the company under Case IV of Schedule D for the year of the assessment in which the statement is made, on an amount the income tax on which, at the standard rate for the said year of assessment, is equal to the amount by which the tax credit shown in the statement exceeds the tax credit to which the recipient of that statement should have been shown to be entitled on that statement:
#1298983
Ar choinníoll, i gcás a ndearna cuideachta, sula ndearna sí roghnú faoin alt seo, dáileadh do thréimhse chuntasaíochta agus gur mó an creidmheas cánach atá faighteoir an dáilte sin i dteideal a fháil ná an creidmheas cánach a bheadh an faighteoir sin i dteideal a fháil dá mba roimh dháta an dáilte a dhéanfaí an roghnú, go ndéanfar aon fhaoiseamh ó cháin chorparáide ab inlamhála don chuideachta ar dhóigh eile a laghdú méid na breise.
Provided that where, before an election was made by it under this section, a company has made a distribution nor an accounting period and the tax credit to which the recipient of that distribution is entitled exceeds the tax credit to which that recipient would have been entitled if the election had been made before the date of the distribution, any relief from corporation tax which would otherwise have been allowable to the company shall be reduced by the amount of the excess.
#1298987
(4) I gcás arb éard é ioncam, nó cuid d'ioncam, infheistíochta frainceáilte cuideachta d'aon tréimhse chuntasaíochta dáileadh a raibh éifeacht ina leith leis an gcoinníoll a ghabhann le fo-alt (2), féadfaidh an chuideachta a éileamh go n-íocfaí léi suim ar cóimhéid leis an méid ar mhó an creidmheas cánach a raibh teideal aici chuige i leith an dáilte ar an dáta a rinneadh an dáileadh thar an gcreidmheas cánach a mbeadh teideal aici chuige i leith an dáilte dá mba gur roimh dháta an dáilte a dhéanfaí an roghnú faoi fho-alt 1:
(4) Where for any accounting period the franked investment income of a company consists of or includes a distribution in respect of which the proviso to subsection (2) has had effect, the company may claim to have paid to it an amount equal to the excess of the tax credit to which it was entitled in respect of the distribution on the date on which the distribution was made over the tax credit to which it would have been entitled in respect of the distribution if the election under subsection (1) had been made before the date of the distribution:
#1703035
Déanfar aon airgead príomhshuime nó díbhinní a gheobhaidh an Banc i leith urrús a bheidh chun creidiúna do chuntas an Chuntasóra a chur i leabhair Oifig an Chuntasóra — i gcás airgid phríomhshuime, chun na creidiúna dá mbeidh na hurrúis a mbeidh an t-airgead sin tagtha díobh tar éis bheith tráth a fhála, agus i gcás díbhinní, chun na creidiúna dá mbeidh na hurrúis a mbeidh na díbhinní sin fabhraithe orthu tar éis bheith tráth dúnta leabhair aistrithe na n-urrús sin roimh don díbhinn teacht chun bheith dlite.
Any principal money or dividends received by the Bank in respect of securities standing to the Accountant's account shall be placed in the books of the Accountant's Office, in the case of principal money to the credit to which the securities whereon such money arose were standing at the time of the receipt thereof, and in the case of dividends to the credit to which the securities whereon such dividends accrued were standing at the time of the closing of the transfer books of such securities previously to the dividend becoming due.
#2939033
ciallaíonn ‘costas iomlán an chreidmheasa don tomhaltóir’ na costais uile, lena n-áirítear ús, coimisiúin, cánacha agus aon chineál eile táillí, a cheanglaítear ar an tomhaltóir a íoc i ndáil leis an gcomhaontú creidmheasa agus arb eol don chreidiúnaí fúthu, seachas costais nótaire; tá costais i leith seirbhísí coimhdeacha a bhaineann leis an gcomhaontú creidmheasa, go háirithe préimheanna árachais, ar áireamh freisin i gcostas iomlán an chreidmheasa don tomhaltóir i gcás ina bhfuil sé éigeantach, ina theannta sin, conradh a thabhairt i gcrích maidir leis na seirbhísí coimhdeacha sin chun an creidmheas a fháil nó chun é a fháil ar na téarmaí agus na coinníollacha a ndéantar margaíocht ina leith;
‘total cost of the credit to the consumer’ means all the costs, including interest, commissions, taxes and any other kind of fees which the consumer is required to pay in connection with the credit agreement and which are known to the creditor, except for notarial costs; costs in respect of ancillary services relating to the credit agreement, in particular insurance premiums, are also included in the total cost of the credit to the consumer where, in addition, the conclusion of a contract regarding such ancillary services is compulsory in order to obtain the credit or to obtain it on the terms and conditions marketed;
#485859
(a) maidir le cleachtais agus nósanna imeachta iasachtóireachta chun infhaighteacht creidmheasa d’aicmí iasachtaithe nó iasachtaithe ionchasacha, lena n-áirítear fiontair bheaga agus mheánmhéide, a éascú, agus
(a) regarding lending practices and procedures to facilitate the availability of credit to classes of borrowers or potential borrowers including small and medium sized enterprises, and
#573608
Go bunúsach, tugann an teaghlach creidmheas gearrthéarmach don chiste árachais shóisialta, creidmheas a dhéantar a leachtú a luaithe a aisíoctar an teaghlach.
In effect, the household provides a short-term credit to the social security fund that is liquidated as soon as the household is reimbursed.
#583134
Dá bhrí sin, tá sé tábhachtach go líonfar an bearna maoinithe atá ann cheana do FBManna agus go n-áiritheofar sreabhadh iomchuí creidmheasa bainc do FBManna sa chomhthéacs reatha.
It is therefore important to fill the existing funding gap for SMEs and ensure an appropriate flow of bank credit to SMEs in the current context.
#583290
Is é toradh a bhí ar an titim sin gur laghdaigh an creidmheas a bhí ar fáil don fhíorgheallagar agus go raibh an ghéarchéim níos doimhne agus níos faide.
The ultimate results of this negative spiral were a reduction in the availability of credit to the real economy and a deeper and longer crisis.
#607342
Leagann COSAC béim ar an tábhacht atá le fiontraíocht an aosa óig agus fiontraíocht bhan a spreagadh trí chur leis an sreabhadh creidmheasa chuig Fiontair Bheaga agus Mheánmhéide lena n-áirítear forbairt an mhicri-chreidmheasa.
COSAC underlines the importance to encourage youth and female entrepreneurship by enhancing the flows of credit to SMEs, including the development of microcredit.
#1034152
An méid creidmheasa a lamhálfar i gcoinne cánach brabús corparáide do cháin na Stát Aontaithe i leith aon ioncaim, ní raghaidh sé thar an gcáin bhrabús corparáide is inchurtha i leith an ioncaim sin.
The amount of the credit to be allowed against corporation profits tax for United States tax in respect of any income shall not exceed the corporation profits tax attributable to that income.
#1076577
Ní raghaidh an méid creidmheasa a lamhálfar i gcoinne cánach brabús corparáide do cháin Cheanadach i leith aon ioncaim thar méid na cánach brabús corparáide is inchurtha i leith an ioncaim sin.
The amount of the credit to be allowed against corporation profits tax for Canadian tax in respect of any income shall not exceed the corporation profits tax attributable to that income.
#1106971
Ní bheidh méid an chreidmheasa a bheidh le lamháil i gcoinne canach brabús corparáide do cháin choigríche i leith aon ioncaim níos mó ná méid na cánach brabús corparáide is inchurtha i leith an ioncaim sin.
The amount of the credit to be allowed against corporation profits tax for foreign tax in respect of any income shall not exceed the corporation profits tax attributable to that income.
#1184785
(a) a d'aslaigh ar aon duine eile le dúmas bréige nó trí aon chalaois eile creidmheas a thabhairt don chuideachta;
( a ) has by false pretences or by means of any other fraud induced any person to give credit to the company;
#1231311
Ní bheidh méid an chreidmheasa a bheidh le lamháil i gcoinne cánach brabús corparáide do cháin choigríche i leith aon ioncaim níos mó ná méid na cánach brabús corparáide is inchurtha i leith an ioncaim sin.
The amount of the credit to be allowed against corporation profits tax for foreign tax in respect of any income shall not exceed the corporation profits tax attributable to that income.
#1302129
(a) tagairtí do cháin ioncaim arna híoc ag duine trí asbhaint a fhorléiriú mar thagairtí a fholaíonn tagairtí do chreidmheas cánach a bhfuil teideal aige chuige, agus
( a ) income tax paid by a person by deduction shall be construed as including references to a tax credit to which he is entitled, and
#1304878
Ní bheidh méid an chreidmheasa a bheidh le lamháil i gcoinne cánach corparáide do cháin choigríche i leith aon ioncaim níos mó ná méid na cánach corparáide is inchurtha i leith an ioncaim sin.
The amount of the credit to be allowed against corporation tax for foreign tax in respect of any income shall not exceed the corporation tax attributable to that income.
#1311521
DE BHRí gur inmhianaithe, ag féachaint do na dálaí eacnamaíochta faoi láthair, forlíonadh a dhéanamh, i gcásanna eisceachtúla, ar fhoinsí eile creidmheasa as ar bhain Páirtithe Conarthacha ag dréim le deacrachtaí tromchúiseacha eacnamaíochta leas;
CONSIDERING that, in view of current economic conditions, it is desirable to supplement, in exceptional cases, other sources of credit to which Contracting Parties encountering serious economic difficulties have had recourse;
#1311551
(b) fónamh go ceann tréimhse teoranta ag féachaint do na dálaí eacnamaíochta faoi láthair, le forlíonadh a dhéanamh, i gcásanna eisceachtúla, ar fhoinsí eile creidmheasa as ar bhain comhaltaí ag dréim le deacrachtaí eacnamaíochta tromchúiseacha leas;
( b ) to serve for a limited period, in view of current economic conditions, to supplement, in exceptional cases, other sources of credit to which members encountering serious economic difficulties have had recourse;
#1432490
(b) méid aon chreidmheasa cánach a mbeidh an duine inmhuirearaithe ina theideal maidir le haon ioncam, brabúis nó gnóchain inmhuirearaithe a bheidh muirearaithe sa mheasúnacht i leith cánach, agus
( b ) the amount of any tax credit to which the chargeable person is entitled in respect of any income, profits or chargeable gains charged in the assessment to tax, and
#1704493
Is é seo a leanas an teideal a chuirfear ar an gcreidmheas mórleabhair a gcuirfear an t-airgead a thaiscfear faoin Ordú seo chuige:
The ledger credit, to which the money lodged under this Order shall be placed, shall be entitled as follows:
#2003539
Leis an Treoir seo, ba cheart a chur ar chumas institiúidí creidmheasa déileáil níos fearr le hiasachtaí a thagann chun bheith neamhthuillmheach trí fheabhas a chur ar na coinníollacha le haghaidh an creidmheas a dhíol le tríú páirtithe.
This Directive should enable credit institutions to better deal with loans that become non-performing by improving conditions for the sale of the credit to third parties.
#2115248
Faoin scéim seo, cuirtear USD 1,01 in aghaidh an ghalúin de chreidmheas cánach ioncaim gnólachta ginearálta nach bhfuil inaisíoctha ar fáil do bhithbhreosla den dara glúin a úsáidtear mar bhreosla nó a dhíoltar lena úsáid mar bhreosla.
This scheme provides for USD 1,01 per gallon non-refundable general business income tax credit to second generation biofuel used as fuel or sold for use as fuel.
#2174720
Mhaígh Xiamen Xiashun nach dtugtar creidiúint mar gheall ar an laghdú sin leis an Rialachán sealadach agus nach ndéantar measúnú cruinn ar an éifeacht atá aige ar tháscairí eile.
Xiamen Xiashun claimed that the provisional Regulation does not give due credit to this decrease and does not accurately assess its effect on other indicators.
#2200619
Tá tacaíocht ioncaim bhreise (‘préimh spreagtha’) d’oibrithe a thógann creidmheas ama chun cúram a thabhairt do ghaol, tugtha isteach i réigiún Fhlóndras sa Bheilg.
The Flanders region in Belgium has introduced an additional income support (‘encouragement premium’) for workers who take time credit to care for a relative.
#2367023
Chonacthas téarnamh bog le míonna beaga anuas sa soláthar creidmheasa don earnáil chorparáideach neamhairgeadais.
Provision of credit to the non-financial corporate sector has registered a mild recovery in recent months.
#2367028
Bhí an fás ar an gcreidmheas a thugtar do theaghlaigh fós diúltach, ach bhí an laghdú beagán níos lú i mí na Nollag 2021 (-2.4 %) mar gheall ar chrapadh níos éadroime in iasachtaí do thomhaltóirí.
Growth of credit to households remained negative but the decline was marginally smaller in December 2021 (-2.4%) due to a milder contraction in consumer loans.
#2390818
iasachtaí nó creidmheas nua a thabhairt d’aon duine dlítheanach, eintiteas nó comhlacht dá dtagraítear i míreanna 1, 2, 3 nó 4 tar éis an 26 Feabhra 2022.
any new loans or credit to any legal person, entity or body referred to in paragraph 1, 2, 3 or 4 after 26 February 2022.
#2436520
Bíonn institiúidí airgeadais neamhchosanta ar mhargadh an eastáit réadaigh trí iasachtaí morgáiste agus creidmheas a thabhairt do ghnólachtaí réadmhaoine agus tógála tráchtála.
Financial institutions are exposed to the real estate market through mortgage lending and credit to commercial real estate and construction firms.
#2638177
D’ainneoin dul chun cinn suntasach, tá sciar na n-iasachtaí neamhthuillmheacha fós ard agus cuireann sé bac ar chumas na mbanc creidmheas a thabhairt do ghnólachtaí agus do theaghlaigh.
Despite substantial progress, the share of non-performing loans remains high and hampers banks' ability to provide credit to firms and households.
#2638646
Maidir leis an meánráta bliantúil fáis ar chreidmheas i measc corparáidí neamhairgeadais, bhí sé gan athrú nach mór in 2021 (5.7 %) i gcomparáid le 2020 (5.6 %).
The average annual rate of growth in credit to non-financial corporations remained almost unchanged in 2021 (5.7%) in comparison to 2020 (5.6%).
#2640250
Sa Fhrainc agus sa tSualainn, tá fiachas teaghlaigh os cionn na leibhéal stuamachta, tá creidmheas do theaghlaigh ard agus meastar go mbeidh fiachas teaghlaigh níos airde ag deireadh 2022 ná mar a bhí sé in 2019.
In France and Sweden, household debt is above prudential levels, credit to households is high and household debt is estimated to be higher at the end of 2022 than in 2019.
#2708718
Féadfaidh an ceadúnóir ceanglas maidir le sannadh, agus an t-aitheantas á thabhairt don cheadúnóir, a éileamh ina theannta sin.
A requirement of attribution, giving the credit to the licensor, can additionally be required by the licensor.
#2715683
Táille ghealltanais agus sealbhaithe préimhe: 20 bonnphointe in aghaidh na bliana ar an gcuid neamhtharraingthe den chreidmheas onnmhairiúcháin atá le heisíoc a bhfuil tacaíocht oifigiúil aige, le linn thréimhse shealbhaíochta na préimhe, iníoctha i riaráiste.
Commitment and premium holding fee: 20 basis points per annum on the un-drawn portion of the officially supported export credit to be disbursed, during the premium holding period, payable in arrears.
#2884952
Fónann iasachtóirí neamhbhainc don earnáil miondíola freisin, iasachtóirí nach nglacann taiscí ach atá ina soláthraithe suntasacha creidmheasa do FBManna.
The retail space is also served by non-bank lenders that do not take deposits but have become significant providers of credit to SMEs.
#2938689
I gcás ina soláthróidh soláthraithe seirbhísí creidmheasa sluachistiúcháin creidmheas go díreach do thomhaltóirí, ba cheart feidhm a bheith ag forálacha na Treorach seo a bhaineann le creidiúnaithe maidir leo.
Where providers of crowdfunding credit services directly provide credit to consumers, the provisions of this Directive concerning creditors should apply to them.
#2938800
D’fhéadfadh cúiteamh i leith damáistí agus laghdú ar chostas iomlán an chreidmheasa don tomhaltóir nó foirceannadh an chomhaontaithe creidmheasa a bheith i gceist leis na leigheasanna sin.
Those remedies could entail compensation for damages and a reduction in the total cost of the credit to the consumer or the termination of the credit agreement.