[Féach: Iarmhéideanna sochair cuntais iarchurtha rialála; Dliteanas chánach iarchurtha atá bainteach le hiarmhéideanna cuntais iarchurtha rialála]
[Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances]
[Féach: Iarmhéideanna dochair cuntais iarchurtha rialála; Sócmhainn chánach iarchurtha atá bainteach le hiarmhéideanna cuntais iarchurtha rialála]
[Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances]
[Féach: Iarmhéideanna sochair cuntais iarchurtha rialála; Dliteanas chánach iarchurtha atá bainteach le hiarmhéideanna cuntais iarchurtha rialála]
[Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances]
[Féach: Iarmhéideanna dochair cuntais iarchurtha rialála; Sócmhainn chánach iarchurtha atá bainteach le hiarmhéideanna cuntais iarchurtha rialála]
[Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances]
i gcás idirbhearta i gcatagóir 1: iarchur praghais agus méid nach faide ná 15 nóiméad;
for transactions in category 1: a price deferral and a volume deferral not exceeding 15 minutes;
foilsiú an chinnidh a chur siar go dtí nach ann a thuilleadh do na cúiseanna leis an iarchur sin;
defer publication of the decision until the reasons for that deferral cease to exist;
foilsiú an chinnidh a iarchur go dtí an tráth nach ann a thuilleadh do na cúiseanna leis an iarchur sin;
defer publication of the decision until the reasons for that deferral cease to exist;
Ní fhéadfaidh iarchur bheith ina fhóirdheontas onnmhairiúcháin i gcás, mar shampla, go mbailítear muirir úis iomchuí.
Deferral may not amount to an export subsidy where, for example, appropriate interest charges are collected.
Rochtain ar thaifid a iarchur.
Deferral of access to records. 12.
(e) má dhéantar tabhairt rochtana ar an taifead a iarchur faoi alt 11 , na cúiseanna atá leis an iarchur agus tréimhse an iarchuir, agus
( e ) if the giving of access to the record is deferred under section 11, the reasons for the deferral and the period of the deferral, and
Rochtain ar thaifid a iarchur.
Deferral of access to records.
(i) tar éis dheireadh thréimhse an iarchuir, nó
(i) the expiration of the period of the deferral, or
(d) más breith í tabhairt rochtana ar an taifead lena mbaineann a iarchur, na cúiseanna atá leis an iarchur agus tréimhse an iarchuir,
( d ) if the decision is to defer the giving of access to the record concerned, the reasons for the deferral and the period of the deferral,
Luach saothair is iníoctha faoi shocruithe iarchuir, ní íocfar sin níos sciobtha ná ar bhonn pro rata.
Remuneration payable under deferral arrangements shall vest no faster than on a pro-rata basis.
Is é is aidhm do chur siar na dteorainneacha ama (“cur siar”) aghaidh a thabhairt ar chás eisceachtúil agus níor cheart don chur siar sin cur isteach ar an struchtúr bunaithe ná ar fheidhmiú Threoir 2011/16/AE.
Deferral of the time limits (‘deferral’) aims to address an exceptional situation and should not disrupt the structure established by, or the functioning of, Directive 2011/16/EU.
Teorainneacha ama a chur siar ar bhonn roghnach atá ann de dheasca phaindéim COVID-19
Optional deferral of time limits because of the COVID-19 pandemic
Síneadh ama a chur leis an tréimhse a mhairfidh an cur siar
Extension of the period of deferral
Laghdú, tarscaoileadh nó iarchur muirear le haghaidh an phacáiste íosrochtana, agus laghdú, tarscaoileadh nó iarchur muirear áirithinte
Reduction, waiver or deferral of charges for the minimum access package and of reservation charges
aisíoc nó iarchur dleachta, nó cineálacha eile faoisimh lena ndéantar dleachtanna custaim a laghdú, a aisíoc nó a tharscaoileadh;
duty drawback, deferral, or other types of relief that reduce, refund, or waive customs duties;
D’aontaigh SEAC leis an iarchur sriain atá beartaithe, is é sin iarchur 8 mí dhéag.
SEAC concurred with the proposed 18-month deferral of the restriction.
Ní mór fógra a thabhairt laistigh de 30 lá tráth nach ann a thuilleadh do na forais le haghaidh an iarchurtha.
Notice must be given within 30 days once the grounds for deferral cease to exist.
Íocaíochtaí míosúla a chur siar
Deferral of monthly payments
Údaróidh an cinneadh iarchuir go ndéanfar na hasbhaintí tar éis dheireadh na tréimhse iarchurtha i dtrí thráthchuid mhíosúla.
The deferral decision shall authorise the deductions to be made after the end of the deferral period in three annual instalments.
Nochtaí breise a bhaineann le cuntais iarchurtha rialála [abstract]
Additional disclosures related to regulatory deferral accounts [abstract]
[Féach: Iarmhéideanna sochair cuntais iarchurtha rialála]
[Refer: Regulatory deferral account credit balances]
[Féach: Iarmhéideanna dochair cuntais iarchurtha rialála]
[Refer: Regulatory deferral account debit balances]
Sócmhainní agus iarmhéideanna dochair cuntais iarchurtha rialála
Assets and regulatory deferral account debit balances
An méid sócmhainní agus iarmhéideanna dochair cuntais iarchurtha rialála.
The amount of assets and regulatory deferral account debit balances.
[Féach: Sócmhainní; Iarmhéideanna dochair cuntais iarchurtha rialála]
[Refer: Assets; Regulatory deferral account debit balances]
Athruithe ar iarmhéideanna sochair cuntais iarchurtha rialála [abstract]
Changes in regulatory deferral account credit balances [abstract]
Athruithe ar iarmhéideanna dochair cuntais iarchurtha rialála [abstract]
Changes in regulatory deferral account debit balances [abstract]
Aicmí iarmhéideanna cuntais iarchurtha rialála [axis]
Classes of regulatory deferral account balances [axis]
Aicmí iarmhéideanna cuntais iarchurtha rialála [member]
Classes of regulatory deferral account balances [member]
[Féach: Iarmhéideanna cuntais iarchurtha rialála [member]]
[Refer: Regulatory deferral account balances [member]]
Laghdú trí iarmhéideanna arna n-aisghabháil le linn na tréimhse reatha, iarmhéideanna dochair cuntais iarchurtha rialála
Decrease through balances recovered in current period, regulatory deferral account debit balances
An laghdú ar iarmhéideanna dochair cuntais iarchurtha rialála a leanann as iarmhéideanna arna n-aisghabháil sa tréimhse reatha.
The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period.
Laghdú trí iarmhéideanna a aisiompaítear le linn na tréimhse reatha, iarmhéideanna sochair cuntais iarchurtha rialála
Decrease through balances reversed in current period, regulatory deferral account credit balances
An laghdú ar iarmhéideanna dochair cuntais iarchurtha rialála a leanann as iarmhéideanna arna n-aisiompú sa tréimhse reatha.
The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period.
Laghdú trí dhiúscairtí, iarmhéideanna sochair cuntais iarchurtha rialála
Decrease through disposals, regulatory deferral account credit balances
An laghdú ar iarmhéideanna sochair cuntais iarchurtha rialála a leanann as diúscairtí.
The decrease in regulatory deferral account credit balances resulting from disposals.
Laghdú trí dhiúscairtí, iarmhéideanna dochair cuntais iarchurtha rialála
Decrease through disposals, regulatory deferral account debit balances
An laghdú ar iarmhéideanna dochair cuntais iarchurtha rialála a leanann as diúscairtí.
The decrease in regulatory deferral account debit balances resulting from disposals.
Laghdú trí laguithe, iarmhéideanna dochair cuntais iarchurtha rialála
Decrease through impairments, regulatory deferral account debit balances
Sócmhainn chánach iarchurtha atá bainteach le hiarmhéideanna cuntais iarchurtha rialála
Deferred tax asset associated with regulatory deferral account balances
Dliteanas cánach iarchurtha atá bainteach le hiarmhéideanna cuntais iarchurtha rialála
Deferred tax liability associated with regulatory deferral account balances
An méid den dliteanas cánach iarchurtha atá bainteach le hiarmhéideanna cuntais iarchurtha rialála.
The amount of deferred tax liability associated with regulatory deferral account balances.
[Féach: Dliteanais chánach iarchurtha; Iarmhéideanna cuntais iarchurtha rialála [member]]
[Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]
Tuairisc ar bheartas cuntasaíochta maidir le cuntais iarchurtha rialála [text block]
Description of accounting policy for regulatory deferral accounts [text block]
An tuairisc ar bheartas cuntasaíochta an eintitis maidir le cuntais iarchurtha rialála.
The description of the entity's accounting policy for regulatory deferral accounts.
Tuairisc ar an gcúis nach bhfuil iarmhéid cuntais iarchurtha rialála go hiomlán inghnóthaithe ná inchúlaithe a thuilleadh
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible