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  1. #518977

    (8) ciallaíonn "contrapháirtí airgeadais" gnólacht infheistíochta atá údaraithe i gcomhréir le Treoir 2004/39/CE, institiúid chreidmheasa atá údaraithe i gcomhréir le Treoir 2006/48/CE, gnóthas árachais atá údaraithe i gcomhréir le Treoir 73/239/CEE, gnóthas árachais atá údaraithe i gcomhréir le Treoir 2002/83/CE, gnóthas athárachais atá údaraithe i gcomhréir le Treoir 2005/68/CE, GCUI agus, i gcás inarb iomchuí, a chuideachta bhainistíochta atá údaraithe i gcomhréir le Treoir 2009/65/CE, institiúid le haghaidh sochair scoir ghairme de réir bhrí Airteagal 6(a) de Threoir 2003/41/CE agus ciste infheistíochta malartacha arna bhainistiú ag AIFManna atá údaraithe nó cláraithe i gcomhréir le Treoir 2011/61/AE;

    (8) "financial counterparty" means an investment firm authorised in accordance with Directive 2004/39/EC, a credit institution authorised in accordance with Directive 2006/48/EC, an insurance undertaking authorised in accordance with Directive 73/239/EEC, an assurance undertaking authorised in accordance with Directive 2002/83/EC, a reinsurance undertaking authorised in accordance with Directive 2005/68/EC, a UCITS and, where relevant, its management company, authorised in accordance with Directive 2009/65/EC, an institution for occupational retirement provision within the meaning of Article 6(a) of Directive 2003/41/EC and an alternative investment fund managed by AIFMs authorised or registered in accordance with Directive 2011/61/EU;

    Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories Text with EEA relevance

  2. #1770975

    ciallaíonn “contrapháirtí airgeadais” gnólacht infheistíochta atá údaraithe i gcomhréir le Treoir 2004/39/CE, institiúid chreidmheasa atá údaraithe i gcomhréir le Treoir 2006/48/CE, gnóthas árachais atá údaraithe i gcomhréir le Treoir 73/239/CEE, gnóthas árachais atá údaraithe i gcomhréir le Treoir 2002/83/CE, gnóthas athárachais atá údaraithe i gcomhréir le Treoir 2005/68/CE, GCUI agus, i gcás inarb iomchuí, a chuideachta bhainistíochta atá údaraithe i gcomhréir le Treoir 2009/65/CE, institiúid le haghaidh sochair scoir ghairme de réir bhrí Airteagal 6(a) de Threoir 2003/41/CE agus ciste infheistíochta malartacha arna bhainistiú ag AIFManna atá údaraithe nó cláraithe i gcomhréir le Treoir 2011/61/AE;

    ‘financial counterparty’ means an investment firm authorised in accordance with Directive 2004/39/EC, a credit institution authorised in accordance with Directive 2006/48/EC, an insurance undertaking authorised in accordance with Directive 73/239/EEC, an assurance undertaking authorised in accordance with Directive 2002/83/EC, a reinsurance undertaking authorised in accordance with Directive 2005/68/EC, a UCITS and, where relevant, its management company, authorised in accordance with Directive 2009/65/EC, an institution for occupational retirement provision within the meaning of Article 6(a) of Directive 2003/41/EC and an alternative investment fund managed by AIFMs authorised or registered in accordance with Directive 2011/61/EU;

    NoDG-2012-02012R0648_EN-GA-DWN

  3. #354904

    Maidir leis na leasuithe a ghlacfar i gcomhréir le mír 2, tiocfaidh siad i bhfeidhm i gcomhréir le hAirteagal 7.

    Amendments adopted in accordance with paragraph 2 shall come into force in accordance with Article 7.

    Convention on centralised customs clearance concerning the allocation of national collection costs retained when traditional own resources are made available to the EU budget (2009)

  4. #3225805

    Aon fhógra a thabharfar i gcomhréir leis an mír seo, déanfar é i gcomhréir le hIarscríbhinn II.

    Any notifications made in accordance with this paragraph shall be made in accordance with Annex II.

    Commission Delegated Regulation (EU) 2024/595 of 9 November 2023 supplementing Regulation (EU) No 1093/2010 of the European Parliament and of the Council with regard to regulatory technical standards specifying the materiality of weaknesses, the type of information collected, the practical implementation of the information collection and the analysis and dissemination of the information contained in the Anti-money laundering and counter terrorist financing (AML/CFT) central database referred to in Article 9a(2) of that Regulation

  5. #1783315

    Ní rachaidh tríú páirtí i mbun réamh-mhargú thar ceann BCIM AE údaraithe ach amháin i gcás ina bhfuil sé údaraithe mar ghnólacht infheistíochta i gcomhréir le Treoir 2014/65/AE ó Pharlaimint na hEorpa agus ón gComhairle, mar institiúid chreidmheasa i gcomhréir le Treoir 2013/36/AE ó Pharlaimint na hEorpa agus ón gComhairle, mar chuideachta bhainistíochta GCUI i gcomhréir le Treoir 2009/65/CE, mar BCIM i gcomhréir leis an Treoir seo, nó i gcás ina ngníomhaíonn sé i gcomhréir le Treoir 2014/65/AE.

    A third party shall only engage in pre-marketing on behalf of an authorised EU AIFM where it is authorised as an investment firm in accordance with Directive 2014/65/EU of the European Parliament and of the Council, as a credit institution in accordance with Directive 2013/36/EU of the European Parliament and of the Council, as a UCITS management company in accordance with Directive 2009/65/EC, as an AIFM in accordance with this Directive, or acts as a tied agent in accordance with Directive 2014/65/EU.

    Directive (EU) 2019/1160 of the European Parliament and of the Council of 20 June 2019 amending Directives 2009/65/EC and 2011/61/EU with regard to cross-border distribution of collective investment undertakings (Text with EEA relevance.)

  6. #1812502

    Ní thabharfaidh tríú páirtí faoi réamh-mhargaíocht thar ceann bainisteoir údaraithe ar chiste caipitil fiontair cáilitheach áit a bhfuil sé údaraithe mar ghnólacht infheistíochta i gcomhréir le Treoir 2014/65/AE ó Pharlaimint na hEorpa agus ón gComhairle mar institiúid chreidmheasa i gcomhréir le Treoir 2013/36/AE ó Pharlaimint na hEorpa agus ón gComhairle, mar chuideachta bhainistíochta GCUI i gcomhréir le Treoir 2009/65/CE, mar bhainisteoir ar chiste infheistíochta malartach i gcomhréir le Treoir 2011/61/AE, nó gníomhartha mar ghníomhaire faoi cheangal i gcomhréir le Treoir 2014/65/AE.

    A third party shall only engage in pre-marketing on behalf of an authorised manager of qualifying venture capital fund where it is authorised as an investment firm in accordance with Directive 2014/65/EU of the European Parliament and of the Council, as a credit institution in accordance with Directive 2013/36/EU of the European Parliament and of the Council, as a UCITS management company in accordance with Directive 2009/65/EC, as an alternative investment fund manager in accordance with Directive 2011/61/EU, or acts as a tied agent in accordance with Directive 2014/65/EU.

    Regulation (EU) 2019/1156 of the European Parliament and of the Council of 20 June 2019 on facilitating cross-border distribution of collective investment undertakings and amending Regulations (EU) No 345/2013, (EU) No 346/2013 and (EU) No 1286/2014 (Text with EEA relevance.)

  7. #1812520

    Ní thabharfaidh tríú páirtí faoi réamh-mhargaíocht thar ceann an bhainisteora údaraithe ar chiste fiontraíochta sóisialta cáilitheach áit a bhfuil sé údaraithe mar ghnólacht infheistíochta i gcomhréir le Treoir 2014/65/AE ó Pharlaimint na hEorpa agus ón gComhairle, mar institiúid chreidmheasa i gcomhréir le Treoir 2013/36/AE ó Pharlaimint na hEorpa agus ón gComhairle, mar chuideachta bhainistíochta GCUI i gcomhréir le Treoir 2009/65/CE, mar bhainisteoir ar chiste infheistíochta malartach i gcomhréir le Treoir 2011/61/AE, nó ní ghníomhóidh sé mar ghníomhaire faoi cheangal i gcomhréir le Treoir 2014/65/AE.

    A third party shall only engage in pre-marketing on behalf of an authorised manager of a qualifying social entrepreneurship fund where it is authorised as an investment firm in accordance with Directive 2014/65/EU of the European Parliament and of the Council, as a credit institution in accordance with Directive 2013/36/EU of the European Parliament and of the Council, as a UCITS management company in accordance with Directive 2009/65/EC, as an alternative investment fund manager in accordance with Directive 2011/61/EU, or acts as a tied agent in accordance with Directive 2014/65/EU.

    Regulation (EU) 2019/1156 of the European Parliament and of the Council of 20 June 2019 on facilitating cross-border distribution of collective investment undertakings and amending Regulations (EU) No 345/2013, (EU) No 346/2013 and (EU) No 1286/2014 (Text with EEA relevance.)

  8. #1959894

    Airteagal 364(4) i gcomhréir leis an mír sin, an tríú habairt de d’Airteagal 365(2) i gcomhréir leis an gceathrú habairt den mhír sin, Airteagal 365(3) i gcomhréir leis an mír sin, Airteagal 367 i gcomhréir le mír 1 den Airteagal sin agus Airteagal 373 i gcomhréir le mír 7 den Airteagal sin,;

    Article 364(4) in accordance with that paragraph, the third sentence of Article 365(2) in accordance with the fourth sentence of that paragraph, Article 365(3) in accordance with that paragraph, Article 367 in accordance with paragraph 1 of that Article and Article 373 in accordance with paragraph 7 of that Article;

    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

  9. #2494610

    go bhfuil an t-aerárthach, agus a inneall agus a lián más infheidhme, i gcomhréir le dearadh aerárthaigh ar dearbhaíodh go bhfuil an dearadh á chomhlíonadh ina leith i gcomhréir le Fochuid C de Roinn A den Iarscríbhinn seo, agus atá cláraithe ag an nGníomhaireacht i gcomhréir le pointe 21L.B.63 tráth an iarratais, mar aon le haon athruithe ar dhearadh nó ar dheisiúchán ar dearbhaíodh go bhfuil an dearadh á chomhlíonadh ina leith i gcomhréir le Fochuid F nó le Fochuid N de Roinn A atá cláraithe ag an nGníomhaireacht i gcomhréir le pointe 21L.B.122 nó le pointe 21L.B.222, nó ag an dearbhóir i gcomhréir le pointe (c) de phointe 21L.A.105;

    the aircraft, and its engine and propeller if applicable, conforms to an aircraft design for which design compliance has been declared in accordance with Subpart C of Section A of this Annex, and which is registered by the Agency in accordance with point 21L.B.63 at the time of application, along with any design changes or repair design changes for which design compliance has been declared in accordance with Subpart F or N of Section A of this Annex which are registered by the Agency in accordance with point 21L.B.122 or point 21L.B.222, or by the declarant in accordance with point (c) of point 21L.A.105;

    Commission Implementing Regulation (EU) 2022/1361 of 28 July 2022 amending Regulation (EU) No 748/2012 as regards the certification, oversight and enforcement tasks of the competent authorities in the implementation of the rules concerning the organisations involved in the design and production of aircraft used for sport and recreational aviation

  10. #2502404

    Sa chás gur ‘IHPC de Chineál 1’ an chumraíocht gléasra cumhachta i gcomhréir le pointe 10.1.1 beidh feidhm ag na forálacha a leanas:

    In the case of the powertrain configuration in accordance with point 10.1.1 being “IHPC Type 1” the following provisions shall apply: (a) The powertrain architecture ID “P2” shall be declared in accordance with Table 7 and the powertrain component data as indicated in Table 15 for “P2” shall be the input to the simulation tool with separate component data for the EM and the transmission determined in accordance with point 4.4.3 of Annex Xb. The component data for the EM in accordance with subpoint (a) shall be provided to the simulation tool with the parameter “PowertrainPosition” in accordance with Table 8 set to “2”.

    Commission Regulation (EU) 2022/1379 of 5 July 2022 amending Regulation (EU) 2017/2400 as regards the determination of the CO2 emissions and fuel consumption of medium and heavy lorries and heavy buses and to introduce electric vehicles and other new technologies (Text with EEA relevance)

  11. #565209

    ciallaíonn “láithreán tábhachta Comhphobail féideartha”— (a) láithreán— (i) a bhfuil fógra tugtha ag an Aire i ndáil leis de bhun Rialachán faoi Acht 1972 go measann sé nó sí go bhféadfadh an láithreán a bheith incháilithe lena shainaithint mar láithreán tábhachta Comhphobail de bhun Airteagal 4 den Treoir um Ghnáthóga, ar fógra é a fhéadfar a leasú de réir na Rialachán sin faoi Acht 1972, (ii) atá ar áireamh i liosta arna tharchur chuig an gCoimisiún Eorpach de réir Airteagal 4(1) den Treoir um Ghnáthóga, nó (iii) a ndéantar, de réir Airteagal 5 den Treoir um Ghnáthóga, é a chur leis an liosta arna tharchur chuig an gCoimisiún Eorpach de bhun Airteagal 4(1) den Treoir um Ghnáthóga,ach sin go dtí go nglacfaidh an Coimisiún Eorpach cinneadh i leith an láithreáin de réir an nóis imeachta atá leagtha síos in Airteagal 21 den Treoir um Ghnáthóga chun críocha an tríú mír d’Airteagal 4(2) den Treoir sin, agus go dtí sin amháin, nó (b) láithreán— (i) atá faoi réir nós imeachta comhchomhairliúcháin de réir Airteagal5(1) den Treoir um Ghnáthóga, nó (ii) a bhfuil cinneadh ón gComhairle ar feitheamh i ndáil leis de réir Airteagal 5(3) den Treoir um Ghnáthóga;

    “candidate site of Community importance” means— (a) a site— (i) in relation to which the Minister has given notice pursuant to Regulations under the Act of 1972 that he or she considers the site may be eligible for identification as a site of Community importance pursuant to Article 4 of the Habitats Directive, which notice may be amended in accordance with such Regulations under the Act of 1972, (ii) that is included in a list transmitted to the European Commission in accordance with Article 4(1) of the Habitats Directive, or (iii) that is added in accordance with Article 5 of the Habitats Directive, to the list transmitted to the European Commission pursuant to Article 4(1) of the Habitats Directive, but only until the adoption in respect of the site of a decision by the European Commission in accordance with the procedure laid down in Article 21 of the Habitats Directive for the purposes of the third paragraph of Article 4(2) of that Directive, or (b) a site— (i) which is subject to a consultation procedure in accordance with Article 5(1) of the Habitats Directive, or (ii) in relation to which a Council decision is pending in accordance with Article 5(3) of the Habitats Directive;

    European Communities (Birds and Natural Habitats) Regulations 2011

  12. #637007

    tá a ghinealach bunaithe i gcomhréir leis na rialacha a leagtar amach sa phórleabhar i gcomhréir leis an gclár póraithe arna fhormheas i gcomhréir le hAirteagal 8(1) nó Airteagal 9;

    it has its pedigree established in accordance with the rules set out in the breeding book in accordance with the breeding programme approved in accordance with Article 8(1) or Article 9;

    Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the zootechnical and genealogical conditions for trade in and imports into the Union of breeding animals and their germinal products /* COM/2014/05 final - 2014/0032 (COD) */

  13. #739109

    i gcás ina n-oibríonn sí i gcomhréir le caighdeán EN ISO/IEC 17025 agus ina bhfuil sí creidiúnaithe i gcomhréir leis an gcaighdeán sin ag comhlacht creidiúnaithe náisiúnta a oibríonn i gcomhréir le Rialachán (CE) Uimh. 765/2008.

    operates in accordance with the standard EN ISO/IEC 17025 and is accredited in accordance with that standard by a national accreditation body operating in accordance with Regulation (EC) No 765/2008.

    Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the application of food and feed law, rules on animal health and welfare, plant health and plant protection products, amending Regulations (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031 of the European Parliament and of the Council, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC (Official Controls Regulation)Text with EEA relevance.

  14. #739666

    feidhmeoidh siad i gcomhréir le caighdeán EN ISO/IEC 17025 agus déanfaidh comhlacht creidiúnaithe náisiúnta iad a chreidiúnú i gcomhréir leis an gcaighdeán sin, agus feidhmeoidh an comhlacht creidiúnaithe sin i gcomhréir le Rialachán (CE) Uimh. 765/2008.

    operate in accordance with standard EN ISO/IEC 17025 and be accredited in accordance with that standard by a national accreditation body, operating in accordance with Regulation (EC) No 765/2008.

    Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the application of food and feed law, rules on animal health and welfare, plant health and plant protection products, amending Regulations (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031 of the European Parliament and of the Council, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC (Official Controls Regulation)Text with EEA relevance.

  15. #1659724

    úsáid an Chiste a chinneadh chun tacaíocht a thabhairt don ghníomhaíocht réitigh i gcomhréir le hAirteagal 76 agus i gcomhréir le cinneadh ón gCoimisiún a bheidh glactha i gcomhréir le hAirteagal 19.

    determine the use of the Fund to support the resolution action in accordance with Article 76 and in accordance with a Commission decision taken in accordance with Article 19.

    Regulation (EU) No 806/2014 of the European Parliament and of the Council of 15 July 2014 establishing uniform rules and a uniform procedure for the resolution of credit institutions and certain investment firms in the framework of a Single Resolution Mechanism and a Single Resolution Fund and amending Regulation (EU) No 1093/2010

  16. #1676182

    an tsuim a ríomhtar i gcomhréir le mír 4, bunaithe ar na suimeanna a ríomhtar i gcomhréir le mír 3 arna gcoigeartú i gcomhréir le pointe (b) agus pointe (c) de mhír 5;

    the amount calculated in accordance with paragraph 4 based on the amounts calculated in accordance with paragraph 3 which are adjusted in accordance with points (b) and (c) of paragraph 5;

    Regulation (EU) 2017/2395 of the European Parliament and of the Council of 12 December 2017 amending Regulation (EU) No 575/2013 as regards transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds and for the large exposures treatment of certain public sector exposures denominated in the domestic currency of any Member State (Text with EEA relevance)

  17. #1784480

    gur thuairiscigh siad go hinmheánach i gcomhréir le hAirteagal 7 nó go seachtrach i gcomhréir le hAirteagal 10, nó go ndearna siad nochtadh poiblí i gcomhréir le hAirteagal 15.

    they reported either internally in accordance with Article 7 or externally in accordance with Article 10, or made a public disclosure in accordance with Article 15.

    Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law

  18. #2812894

    I gcás ina dtionscnóidh údarás inniúil an Bhallstáit dá dtagraítear i mír 4 den Airteagal seo nós imeachta ceartúcháin, lena n-áirítear faisnéis a fuarthas i gcomhréir le mír 4 den Airteagal seo á meas, agus ina gcinnfidh sé nach bhfuil na bearta is gá déanta ag an allmhaireoir nó, i gcás inarb infheidhme i gcomhréir le hAirteagal 32, ag an ionadaí custaim indíreach chun tuarascáil SCCT a cheartú, nó i gcás ina gcinnfidh an t-údarás inniúil lena mbaineann, go háirithe agus faisnéis a fuarthas i gcomhréir le mír 3 den Airteagal seo á cur san áireamh, nár chomhlíon an t-allmhaireoir nó, i gcás inarb infheidhme i gcomhréir le hAirteagal 32, an t-ionadaí custaim indíreach an oibleagáid tuarascáil SCCT a thíolacadh i gcomhréir le mír 1 den Airteagal seo, forchuirfidh an t-údarás inniúil sin pionós éifeachtach, comhréireach agus athchomhairleach ar an allmhaireoir nó, i gcás inarb infheidhme i gcomhréir le hAirteagal 32, ar an ionadaí custaim indíreach.

    Where the competent authority of the Member State referred to in paragraph 4 of this Article initiates a correction procedure, including in consideration of information received in accordance with paragraph 4 of this Article, and determines that the importer or, where applicable in accordance with Article 32, the indirect customs representative has not taken the necessary steps to correct the CBAM report, or where the competent authority concerned determines, including in consideration of information received in accordance with paragraph 3 of this Article, that the importer or, where applicable in accordance with Article 32, the indirect customs representative has failed to comply with the obligation to submit a CBAM report in accordance with paragraph 1 of this Article, that competent authority shall impose an effective, proportionate and dissuasive penalty on the importer or, where applicable in accordance with Article 32, the indirect customs representative.

    Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (Text with EEA relevance)

  19. #519024

    (a) go bhfuil siad áirithe i gcomhdhlúthú i gcomhréir le Treoir 83/349/CEE nó le Caighdeáin Idirnáisiúnta Tuairiscithe Airgeadais (IFRS) arna nglacadh de bhun Rialachán (CE) Uimh. 1606/2002 nó, i ndáil le grúpa a bhfuil a cheannoifig ag a mháthairghnóthas i dtríú tír, i gcomhréir le prionsabail chuntasaíochta a bhfuil glacadh go ginearálta leo de chuid tríú tír agus a chinntear a bheith coibhéiseach le IFRS i gcomhréir le Rialachán (CE) Uimh. 1569/2007 (nó caighdeáin chuntasaíochta tríú tír a gceadaítear iad a úsáid i gcomhréir le hAirteagal 4 den Rialachán sin);

    (a) included in a consolidation in accordance with Directive 83/349/EEC or International Financial Reporting Standards (IFRS) adopted pursuant to Regulation (EC) No 1606/2002 or, in relation to a group the parent undertaking of which has its head office in a third country, in accordance with generally accepted accounting principles of a third country determined to be equivalent to IFRS in accordance with Regulation (EC) No 1569/2007 (or accounting standards of a third country the use of which is permitted in accordance with Article 4 of that Regulation);

    Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories Text with EEA relevance

  20. #585153

    Déanfar ualú priacal 100 % a shannadh do risíochtaí ar chothromas, mura gceanglaítear iad a asbhaint i gcomhréir le Cuid a Dó, ualú priacal 250 % a shannadh dóibh i gcomhréir le hAirteagal 48(4), ualú priacal 1,250 % i gcomhréir le hAirteagal 89(3) nó déanfar iad a láimhseáil mar ítimí a bhfuil priacal fíor-ard ag baint leo i gcomhréir le hAirteagal 128.

    Equity exposures shall be assigned a risk weight of 100 %, unless they are required to be deducted in accordance with Part Two, assigned a 250 % risk weight in accordance with Article 48(4), assigned a 1250 % risk weight in accordance with Article 89(3) or treated as high risk items in accordance with Article 128.

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  21. #654174

    De mhaolú ar mhír 8 den Airteagal seo, i gcás go gcuireann Ballstáit, a chinneann i gcomhréir le hAirteagal 21(3) na teidlíochtaí. atá acu cheana, mír 2 den Airteagal seo i bhfeidhm, más infheidme déanfar an t-athrú ó luach aonaid bunaidh na dteidlíochtaí íocaíochta mar a bunaíodh iad i gcomhréir le hAirteagal 26(5) agus a luach aonaid deiridh in 2019 mar a bunaíodh i gcomhréir le mír 3 nó le míreanna 4 go 7 den Airteagal seo i gcéimeanna a socraíodh ar an leibhéal náisiúnta i gcomhréir le hAirteagal 63(3) de Rialachán (CE) Uimh. 1782/2003 a chur i bhfeidhm.

    By way of derogation from paragraph 8 of this Article, where Member States which, in accordance with Article 21(3), decide to keep their existing entitlements apply paragraph 2 of this Article, the transition from the initial unit value of payment entitlements as established in accordance with Article 26(5) to their final unit value in 2019 as established in accordance with paragraph 3 or paragraphs 4 to 7 of this Article shall, where applicable, be made by applying the steps decided nationally in accordance with Article 63(3) of Regulation (EC) No 1782/2003.

    Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009

  22. #1362255

    (b) Sna hAchtanna Cánach Ioncaim aon tagairt do dhuine a rinne rogha go cuí go ndéanfaí é a mheasúnú i leith cánach de réir fhorálacha ailt áirithe folaíonn sí tagairt do dhuine a mheastar a rinne rogha go ndéanfaí é a mheasúnú i leith cánach de réir fhorálacha an ailt sin agus aon tagairt d'fhearchéile a mheasúnaítear i leith cánach de réir fhorálacha alt 194 do bhliain mheasúnachta folaíonn sí tagairt do chás ina ndéantar é féin agus a bhanchéile a mheasúnú i leith cánach, don bhliain sin, de réir fhorálacha alt 197.

    ( b ) In the Income Tax Acts a reference to a person who has duly elected to be assessed to tax in accordance with the provisions of a particular section includes a reference to a person who is deemed to have elected to be assessed to tax in accordance with the provisions of that section and any reference to a husband who is assessed to tax in accordance with the provisions of section 194 for a year of assessment includes a reference to a case where he and his wife are assessed to tax, for that year, in accordance with the provisions of section 197.

    Number 14 of 1980: FINANCE ACT, 1980

  23. #1660248

    cinneadh maidir leis an ngá le ranníocaíochtaí urghnácha ex-post a chruinniú i gcomhréir le hAirteagal 71, maidir leis an iasachtaíocht dheonach idir socruithe um maoiniú i gcomhréir le hAirteagal 72, maidir leis na foinsí airgeadais eile i gcomhréir le hAirteagal 73 agus 74, agus maidir le frithpháirtiú socruithe náisiúnta um maoiniú i gcomhréir le hAirteagal 78, a bhfuil tacaíocht ón gCiste atá os cionn na tairsí dá dtagraítear i bpointe (c) den mhír seo i gceist leis;

    decide on the necessity to raise extraordinary ex-post contributions in accordance with Article 71, on the voluntary borrowing between financing arrangements in accordance with Article 72, on alternative financing means in accordance with Articles 73 and 74, and on the mutualisation of national financing arrangements in accordance with Article 78, involving support of the Fund above the threshold referred to in point (c) of this paragraph;

    Regulation (EU) No 806/2014 of the European Parliament and of the Council of 15 July 2014 establishing uniform rules and a uniform procedure for the resolution of credit institutions and certain investment firms in the framework of a Single Resolution Mechanism and a Single Resolution Fund and amending Regulation (EU) No 1093/2010

  24. #1676198

    maidir leis an tsuim a ríomhfar i gcomhréir le pointe (a) de mhír 3 den Airteagal seo, cuirfidh na hinstitiúidí ina háit sin suim na gcaillteanas creidmheasa ionchasach do thréimhse 12 mhí arna chinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 mar aon le méid an lamháltais caillteanais do chaillteanais ionchasacha saoil arna chinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9, cé is moite den lamháltas caillteanais do chaillteanais ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, lúide suim mhéideanna gaolmhara an chaillteanais ionchasaigh le haghaidh na neamhchosaintí céanna arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10) mar a bheidh ar an lá a ndéanfar an tuairisciú.

    institutions shall replace the amount calculated in accordance with point (a) of paragraph 3 of this Article by the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10) as of the reporting date.

    Regulation (EU) 2017/2395 of the European Parliament and of the Council of 12 December 2017 amending Regulation (EU) No 575/2013 as regards transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds and for the large exposures treatment of certain public sector exposures denominated in the domestic currency of any Member State (Text with EEA relevance)

  25. #1677132

    Maidir le risíochtaí a mbaineann measúnuithe creidmheasa fadtéarmacha leo nó nuair is féidir rátáil atá bunaithe ar mheasúnú creidmheasa fadtéarmach a bhunú de réir tátail i gcomhréir le hAirteagal 263(7), cinnfear ualuithe priacail i gcomhréir le Tábla 4 agus iad coigeartaithe maidir le haibíocht tráinse (MT) i gcomhréir le hAirteagal 257 agus le hAirteagal 263(4) agus maidir le tiús tráinse le haghaidh tráinsí neamhshinsearacha i gcomhréir le hAirteagal 263(5):

    For exposures with long-term credit assessments or when a rating based on a long-term credit assessment may be inferred in accordance with Article 263(7), risk weights shall be determined in accordance with Table 4, adjusted for tranche maturity (MT) in accordance with Article 257 and Article 263(4) and for tranche thickness for non-senior tranches in accordance with Article 263(5):

    Regulation (EU) 2017/2401 of the European Parliament and of the Council of 12 December 2017 amending Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms

  26. #1771020

    go bhfuil siad áirithe i gcomhdhlúthú i gcomhréir le Treoir 83/349/CEE nó le Caighdeáin Idirnáisiúnta Tuairiscithe Airgeadais (IFRS) arna nglacadh de bhun Rialachán (CE) Uimh. 1606/2002 nó, i ndáil le grúpa a bhfuil a cheannoifig ag a mháthairghnóthas i dtríú tír, i gcomhréir le prionsabail chuntasaíochta a bhfuil glacadh go ginearálta leo de chuid tríú tír agus a chinntear a bheith coibhéiseach le IFRS i gcomhréir le Rialachán (CE) Uimh. 1569/2007 (nó caighdeáin chuntasaíochta tríú tír a gceadaítear iad a úsáid i gcomhréir le hAirteagal 4 den Rialachán sin);

    included in a consolidation in accordance with Directive 83/349/EEC or International Financial Reporting Standards (IFRS) adopted pursuant to Regulation (EC) No 1606/2002 or, in relation to a group the parent undertaking of which has its head office in a third country, in accordance with generally accepted accounting principles of a third country determined to be equivalent to IFRS in accordance with Regulation (EC) No 1569/2007 (or accounting standards of a third country the use of which is permitted in accordance with Article 4 of that Regulation);

    NoDG-2012-02012R0648_EN-GA-DWN

  27. #1787662

    Dealóidh na hinstitiúidí méideanna an chaillteanais ionchasaigh arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10) ó na coigeartuithe ginearálta agus sonracha i leith priacal creidmheasa i gcomhréir le hAirteagal 110, ó choigeartuithe luacha breise i gcomhréir le hAirteagail 34 agus 105 agus laghduithe eile i leith cistí dílse a bhaineann leis na risíochtaí sin, ach amháin i gcás na n-asbhaintí arna ndéanamh i gcomhréir le pointe (m) d'Airteagal 36(1).

    Institutions shall subtract the expected loss amounts calculated in accordance with Article 158(5), (6) and (10) from the general and specific credit risk adjustments in accordance with Article 110, additional value adjustments in accordance with Articles 34 and 105 and other own funds reductions related to those exposures except for the deductions made in accordance with point (m) Article 36(1).

    Regulation (EU) 2019/630 of the European Parliament and of the Council of 17 April 2019 amending Regulation (EU) No 575/2013 as regards minimum loss coverage for non-performing exposures (Text with EEA relevance.)

  28. #1791963

    Beidh úsáid ESP forchoimeádta do na húdaráis sna Ballstáit agus do na gníomhaireachtaí de chuid an Aontais a bhfuil rochtain acu ar cheann amháin ar a laghad de na córais faisnéise AE i gcomhréir leis na hionstraimí dlí lena rialaítear na córais faisnéise AE, ar CIR, agus ar MID i gcomhréir leis an Rialachán seo, ar shonraí Europol i gcomhréir le Rialachán (AE) 2016/794 nó ar bhunachair sonraí Interpol i gcomhréir le dlí an Aontais nó leis an dlí náisiúnta lena riailítear an rochtain sin.

    The use of the ESP shall be reserved to the Member State authorities and Union agencies having access to at least one of the EU information systems in accordance with the legal instruments governing those EU information systems, to the CIR and the MID in accordance with this Regulation, to Europol data in accordance with Regulation (EU) 2016/794 or to the Interpol databases in accordance with Union or national law governing such access.

    Regulation (EU) 2019/817 of the European Parliament and of the Council of 20 May 2019 on establishing a framework for interoperability between EU information systems in the field of borders and visa and amending Regulations (EC) No 767/2008, (EU) 2016/399, (EU) 2017/2226, (EU) 2018/1240, (EU) 2018/1726 and (EU) 2018/1861 of the European Parliament and of the Council and Council Decisions 2004/512/EC and 2008/633/JHA

  29. #1829520

    i gcás coimeádaithe údaraithe stórais, an stóras cánach nó an liosta de na stórais cánach a bhfuil feidhm ag a n-údarú maidir leis agus, más infheidhme faoin reachtaíocht náisiúnta, léiriú go bhfuil údarú acu sonraí an choinsíní a fhágáil ar lár tráth an tseolta i gcomhréir le hAirteagal 22 de Threoir (AE) 2020/262, go bhfuil údarú acu gluaiseacht a roinnt i gcomhréir le hAirteagal 23 den Treoir sin nó go bhfuil údarú acu earraí máil a ghluaiseacht go áit seachadta dhírigh i gcomhréir le hAirteagal 16(4) den Treoir sin, agus léiriú go bhfuil sé nó sí ag gníomhú mar choinsíneoir deimhnithe nó mar choinsíní deimhnithe i gcomhréir le hAirteagal 35(6) agus (7) den Treoir sin;

    for authorised warehousekeepers, the tax warehouse or the list of tax warehouses to which his authorisation applies and, if applicable under national legislation, an indication that he is authorised to omit the details of the consignee at the time of dispatch in accordance with Article 22 of Directive (EU) 2020/262, that he is authorised to split a movement in accordance with Article 23 of that Directive or that he is authorised to have excise goods moved to a place of direct delivery in accordance with Article 16(4) of that Directive, and an indication that he is acting as a certified consignor or a certified consignee in accordance with Article 35(6) and (7) of that Directive;

    Council Regulation (EU) 2020/261 of 19 December 2019 amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers

  30. #1881844

    faireachán a dhéanamh ar na paraiméadair a liostaítear i gCodanna A, B agus C d’Iarscríbhinn I agus ar na paraiméadair a shocraítear i gcomhréir le hAirteagal 5(3), i gcomhréir le hIarscríbhinn II, agus, i gcás ina ndéanfar measúnú riosca ar an gcóras soláthair, i gcomhréir le hAirteagal 9 agus Cuid C d’Iarscríbhinn II, mura gcinnfidh Ballstát gur féidir ceann de na paraiméadair sin a bhaint, i gcomhréir le pointe (b) den dara fomhír d’Airteagal 8(5) nó pointe (a) d’Airteagal 9(4), den liosta de na paraiméadair a bhfuil faireachán le déanamh orthu;

    monitoring of the parameters listed in Parts A, B and C of Annex I, and of the parameters set in accordance with Article 5(3), in accordance with Annex II, and, where a risk assessment of the supply system is carried out, in accordance with Article 9 and Part C of Annex II, unless a Member State decides that one of those parameters can be removed, in accordance with point (b) of the second subparagraph of Article 8(5) or point (a) of Article 9(4), from the list of parameters to be monitored;

    Directive (EU) 2020/2184 of the European Parliament and of the Council of 16 December 2020 on the quality of water intended for human consumption (recast) (Text with EEA relevance)

  31. #1911488

    Ón 28 Eanáir 2022, déanfaidh na húdaráis inniúla nó an Coimisiún, de réir mar is infheidhme, laistigh de 30 lá tar éis toradh dearfach a fháil ar an nós imeachta maidir le húdarú margaíochta i gcomhréir le Caibidil III de Rialachán (AE) 2019/6, clárú i gcomhréir le Caibidil V de Rialachán (AE) 2019/6, cead le húsáid i gcomhréir le hAirteagal 5(6) de Rialachán (AE) 2019/6 nó formheas le haghaidh trádáil chomhthreomhar i gcomhréir le hAirteagal 102 de Rialachán (AE) 2019/6, iontrálacha nua nó sealadacha a chruthú, de réir mar is ábhartha, i mbunachar sonraí táirgí an Aontais le haghaidh táirgí atá faoina gcúram trí shonraí agus doiciméid arna gcur isteach ag iarratasóirí i bhfoirm leictreonach a sholáthar dó.

    As of 28 January 2022, competent authorities or the Commission, as applicable, shall, within 30 days of a positive outcome of the procedure for marketing authorisation in accordance with Chapter III of Regulation (EU) 2019/6, registration in accordance with Chapter V of Regulation (EU) 2019/6, permission to use in accordance with Article 5(6) of Regulation (EU) 2019/6 or approval for parallel trade in accordance with Article 102 of Regulation (EU) 2019/6, create new or provisional entries, as relevant, in the Union product database for products under their responsibility by providing to it data and documents submitted in electronic form to them by applicants.

    Commission Implementing Regulation (EU) 2021/16 of 8 January 2021 laying down the necessary measures and practical arrangements for the Union database on veterinary medicinal products (Union product database)

  32. #1911499

    I gcás ina ndéanann na sealbhóirí údarú margaíochta arna ndeonú i gcomhréir le Caibidil III de Rialachán (AE) 2019/6, sealbhóirí clárúcháin le haghaidh táirgí íocshláinte tréidliachta hoiméapatacha arna ndeonú i gcomhréir le Caibidil V de Rialachán (AE) 2019/6, sealbhóirí táirgí íocshláinte tréidliachta dá dtagraítear in Airteagal 5(6) de Rialachán (AE) 2019/6 nó sealbhóirí formheasa chun táirgí íocshláinte tréidliachta a thrádáil go comhthreorach i gcomhréir le hAirteagal 102 de Rialachán (AE) 2019/6 saincheisteanna maidir le cáilíocht na sonraí nó na ndoiciméad in iontrálacha arna gcruthú le haghaidh a dtáirgí íocshláinte tréidliachta i gcomhréir le mír (1), nó arna nuashonrú i gcomhréir le mír (4) a shainaithint, tabharfaidh siad fógra láithreach do na húdaráis inniúla nó don Choimisiún, de réir mar is infheidhme, rud a cheartóidh na sonraí gan mhoill nuair a fhíorófar go bhfuil údar maith leis na hiarrataí sin.

    Where holders of a marketing authorisation granted in accordance with Chapter III of Regulation (EU) 2019/6, of a registration for homeopathic veterinary medicinal products granted in accordance with Chapter V of Regulation (EU) 2019/6, of veterinary medicinal products referred to in Article 5(6) of Regulation (EU) 2019/6 or of an approval to parallel trade veterinary medicinal products in accordance with Article 102 of Regulation (EU) 2019/6 identify data or document quality issues in the entries created for their veterinary medicinal products in accordance with paragraph (1), or updated in accordance paragraph (4), they shall immediately notify the relevant competent authorities or the Commission, as applicable, which shall correct the data without delay upon verification that the requests are justified.

    Commission Implementing Regulation (EU) 2021/16 of 8 January 2021 laying down the necessary measures and practical arrangements for the Union database on veterinary medicinal products (Union product database)

  33. #1911543

    Beidh an t-údarás inniúil ábhartha nó an Coimisiún, de réir mar is infheidhme, in ann iontrálacha nua a chruthú le haghaidh táirgí íocshláinte tréidliachta tar éis toradh dearfach a fháil ar an nós imeachta maidir le húdarú margaíochta i gcomhréir le Caibidil III de Rialachán (AE) 2019/6, clárú i gcomhréir le Caibidil V de Rialachán (AE) 2019/6, cead le húsáid i gcomhréir le hAirteagal 5(6) de Rialachán (AE) 2019/6 nó formheas le haghaidh trádáil chomhthreomhar i gcomhréir le hAirteagal 102 de Rialachán (AE) 2019/6.

    The relevant competent authority or the Commission, as applicable, shall be able to create new entries for veterinary medicinal products upon a positive outcome of the procedure for marketing authorisation in accordance with Chapter III of Regulation (EU) 2019/6, registration in accordance with Chapter V of Regulation (EU) 2019/6, permission to use in accordance with Article 5(6) of Regulation (EU) 2019/6 or approval for parallel trade in accordance with Article 102 of Regulation (EU) 2019/6.

    Commission Implementing Regulation (EU) 2021/16 of 8 January 2021 laying down the necessary measures and practical arrangements for the Union database on veterinary medicinal products (Union product database)

  34. #2027762

    Nochtfaidh institiúidí an luach risíochta ar an gclár comhardaithe faoi raon feidhme an chomhdhlúthaithe stuamachta i gcomhréir le hAirteagal 111 CRR, tar éis coigeartuithe sonracha i leith priacal creidmheasa i gcomhréir le hAirteagal 110 CRR, coigeartuithe luacha breise i gcomhréir le hAirteagal 34 agus Airteagal 105 CRR, méideanna asbhainte i gcomhréir le pointe (m) d’Airteagal 36(1) CRR, laghduithe agus díscríobh ar chistí dílse eile (mar a shainmhínítear sa chreat cuntasaíochta is infheidhme), ach roimh (i) fachtóirí coinbhéartachta creidmheasa a chur i bhfeidhm mar a shonraítear san Airteagal céanna agus (ii) cur i bhfeidhm theicnící CRM a shonraítear i gCaibidil 4 de Theideal II de Chuid a Trí CRR.

    Institutions shall disclose the on-balance-sheet exposure value under the scope of prudential consolidation in accordance with Article 111 CRR, after specific credit risk adjustments in accordance with Article 110 CRR, additional value adjustments in accordance with Articles 34 and 105 CRR, deducted amounts in accordance with point (m) of Article 36(1) CRR, other own funds reductions and write-offs (as defined in the applicable accounting framework), but before (i) the application of credit conversion factors as specified in the same Article and (ii) the application of CRM techniques specified in Chapter 4 of Title II of Part Three CRR.

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  35. #2027767

    Nochtfaidh institiúidí méid na risíochta laistigh den chlár comhardaithe faoi raon feidhme rialála an chomhdhlúthaithe stuamachta (i gcomhréir le hAirteagal 111CRR), tar éis coigeartuithe sonracha i leith priacal creidmheasa i gcomhréir le hAirteagal 110 CRR, coigeartuithe luacha breise i gcomhréir le hAirteagal 34 agus 105 CRR, méideanna asbhainte i gcomhréir le pointe (m) d’Airteagal 36(1) CRR, laghduithe agus díscríobh eile ar chistí dílse mar a shainmhínítear sa chreat cuntasaíochta is infheidhme, tar éis na maoluithe uile ar priacal creidmheasa agus na fachtóirí coinbhéartachta creidmheasa go léir a chur i bhfeidhm.

    Institutions shall disclose the amount of the on-balance-sheet exposure value under the scope of prudential consolidation (in accordance with Article 111 CRR), after specific credit risk adjustments in accordance with Article 110 CRR, additional value adjustments in accordance with Article 34 and 105 CRR, deducted amounts in accordance with point (m) of Article 36(1) CRR, other own funds reductions and write-offs as defined in the applicable accounting framework, after the application of all credit risk mitigants and credit conversion factors.

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  36. #2027788

    tar éis coigeartuithe sonracha i leith priacal creidmheasa i gcomhréir le hAirteagal 110 CRR, coigeartuithe luacha breise i gcomhréir le hAirteagail 34 agus 105 CRR, méideanna asbhainte i gcomhréir le pointe (m) d’Airteagal 36(1) CRR, laghduithe eile ar chistí dílse agus díscríobh (mar a shainmhínítear sa chreat cuntasaíochta is infheidhme) le haghaidh risíochtaí laistigh den chlár comhardaithe, i gcomhréir le hAirteagal 111 CRR;

    after specific credit risk adjustments in accordance with Article 110 CRR, additional value adjustments in accordance with Articles 34 and 105 CRR, deducted amounts in accordance with point (m) of Article 36(1) CRR, other own funds reductions and write-offs (as defined in the applicable accounting framework) for on-balance-sheet exposures, in accordance with Article 111 CRR;

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  37. #2028451

    Méideanna risíochta atá ualaithe ó thaobh priacal a ríomhtar i gcomhréir leis na ceanglais a leagtar síos i gCaibidil 3 de Theideal II de Chuid a Trí CRR; le haghaidh risíochtaí ar rialtais láir agus ar bhainc cheannais, ar institiúidí agus ar chorparáidí, an méid risíochtaí atá ualaithe ó thaobh priacal a ríomhtar i gcomhréir le hAirteagal 153(1) go (4) CRR; Cuirfear san áireamh fachtóir tacaíochta FBM agus bonneagair a chinntear i gcomhréir le hAirteagal 501 agus le hAirteagal 501a CRR; maidir le risíochtaí ar chothromas faoi chur chuige PD/LGD, an méid risíochta atá ualaithe ó thaobh priacal a ríomhtar i gcomhréir le hAirteagal 155(3) CRR

    Risk weighted exposure amounts calculated in accordance with the requirements laid down in Chapter 3 of Title II of Part Three CRR; for exposures to central governments and central banks, institutions and corporates, the risk weighted exposure amount calculated in accordance with Article 153(1) to (4) CRR; the SME and infrastructure supporting factor determined in accordance with Article 501 CRR and Article 501a CRR shall be taken into account; for equity exposures under the PD/LGD approach, the risk weighted exposure amount calculated in accordance with Article 155(3) CRR

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  38. #2039919

    déantar CAMO nó CAO dá dtagraítear i bpointe (2) a cheadú i gcomhréir le hIarscríbhinn II (Cuid-145) nó i gcomhréir le Fochuid F den Iarscríbhinn seo (Cuid-M) nó mar CAO ag a bhfuil pribhléidí cothabhála, nó go bhfuil conradh i scríbhinn tugtha i gcrích ag CAMO nó CAO le heagraíochtaí ceadaithe i gcomhréir le hIarscríbhinn II (Cuid-145) nó i gcomhréir le Fochuid F den Iarscríbhinn seo (Cuid-M) nó Iarscríbhinn Vd (Cuid-CAO) ag a bhfuil pribhléidí cothabhála.”;

    the CAMO or CAO referred to in point (2) is approved in accordance with Annex II (Part-145) or in accordance with Subpart F of this Annex (Part-M) or as a CAO with maintenance privileges, or that CAMO or CAO has concluded a written contract with organisations approved in accordance with Annex II (Part-145) or in accordance with Subpart F of this Annex (Part-M) or Annex Vd (Part-CAO) with maintenance privileges.’;

    Commission Implementing Regulation (EU) 2021/700 of 26 March 2021 amending and correcting Regulation (EU) No 1321/2014 as regards the maintenance data and the installation of certain aircraft components during maintenance

  39. #2159712

    sócmhainní airgeadais arna dtomhas ag cóirluach trí bhrabús nó trí chaillteanas, lena léirítear ar leithligh (i) iad siúd a ainmnítear amhlaidh tráth a thugtar aitheantas tosaigh nó dá éis sin i gcomhréir le mír 6.7.1 de IFRS 9; (ii) iad siúd a thomhaistear amhlaidh i gcomhréir leis an roghnú i mír 3.3.5 de IFRS 9; (iii) iad siúd a thomhaistear amhlaidh i gcomhréir leis an roghnú i mír 33A de IAS 32 agus (iv) iad siúd a thomhaistear go héigeantach ag cóirluach trí bhrabús nó trí chaillteanas i gcomhréir le IFRS 9.

    financial assets measured at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9; (ii) those measured as such in accordance with the election in paragraph 3.3.5 of IFRS 9; (iii) those measured as such in accordance with the election in paragraph 33A of IAS 32 and (iv) those mandatorily measured at fair value through profit or loss in accordance with IFRS 9;

    Commission Regulation (EU) 2021/2036 of 19 November 2021 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 Financial Reporting Standard 17 (Text with EEA relevance)

  40. #2339260

    maidir leis an líon trádálacha a thuairiscítear don phobal agus méid na dtrádálacha sin ag an APA i gcomhréir le hAirteagal 20(1) de Rialachán (AE) Uimh. 600/2014 i dtaca le hionstraimí cothromais, is lú an méid sin ná 0,5 % den líon iomlán trádálacha nó den mhéid a thuairiscíonn na APAnna go léir i gcomhréir le hAirteagal 20(1) den Rialachán sin agus an líon trádálacha a thuairiscítear don phobal agus, maidir le méid na dtrádálacha sin ag an APA i gcomhréir le hAirteagal 21(1) den rialachán sin maidir le hionstraimí cothromais, ní mó é sin ná 0,5 % den líon iomlán trádálacha nó den mhéid a thuairiscíonn na APAnna go léir i gcomhréir le hAirteagal 21(1) den Rialachán; agus

    the number of trades reported to the public and the volume thereof by the APA in accordance with Article 20(1) of Regulation (EU) No 600/2014 regarding equity instruments amounts to less than 0,5 % of the total number of trades or volume reported by all APAs in accordance with Article 20(1) of that regulation and the number of trades reported to the public and the volume thereof by the APA in accordance with Article 21(1) of that regulation regarding non-equity instruments does not amount to more than 0,5 % of the total number of trades or volume reported by all APAs in accordance with Article 21(1) of that regulation; and

    Commission Delegated Regulation (EU) 2022/466 of 17 December 2021 supplementing Regulation (EU) No 600/2014 of the European Parliament and of the Council by specifying criteria for derogation of the principle that approved publication arrangements and approved reporting mechanisms are supervised by the European Securities Markets Authority (Text with EEA relevance)

  41. #2441349

    Dá bhrí sin, féadfaidh gnóthas a bheith díolmhaithe ó cheanglais tuairiscithe airgeadais comhdhlúite ach gan a bheith díolmhaithe ó cheanglais tuairiscithe inbhuanaitheachta comhdhlúite i gcás ina n-ullmhaíonn a mháthairghnóthas deiridh ráitis airgeadais chomhdhlúite agus tuarascálacha bainistíochta comhdhlúite i gcomhréir le dlí an Aontais, nó i gcomhréir le ceanglais choibhéiseacha má tá an gnóthas bunaithe i dtríú tír, ach nach ndéanann tuairisciú inbhuanaitheachta comhdhlúite i gcomhréir le dlí an Aontais, nó i gcomhréir leis na ceanglais choibhéiseacha má tá an gnóthas bunaithe i dtríú tír.

    An undertaking can therefore be exempted from consolidated financial reporting requirements but not from consolidated sustainability reporting requirements where its ultimate parent undertaking prepares consolidated financial statements and consolidated management reports in accordance with Union law, or in accordance with equivalent requirements if the undertaking is established in a third country, but does not carry out consolidated sustainability reporting in accordance with Union law, or in accordance with equivalent requirements if the undertaking is established in a third country.

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

  42. #2441754

    maidir leis na ráitis airgeadais chomhdhlúite dá dtagraítear i bpointe (a) agus an tuarascáil bhainistíochta chomhdhlúite den ghrúpa gnóthas níos mó, tarraingeoidh máthairghnóthas an ghrúpa sin suas iad, i gcomhréir le dlí an Bhallstáit lena rialaítear an máthairghnóthas sin, i gcomhréir leis an Treoir seo, cé is moite de na ceanglais a leagtar síos in Airteagal 29a, nó i gcomhréir leis na caighdeáin idirnáisiúnta chuntasaíochta arna nglacadh i gcomhréir le Rialachán (CE) Uimh. 1606/2002;”;

    the consolidated financial statements referred to in point (a) and the consolidated management report of the larger body of undertakings are drawn up by the parent undertaking of that body, in accordance with the law of the Member State by which that parent undertaking is governed, in accordance with this Directive, with the exception of the requirements laid down in Article 29a, or in accordance with international accounting standards adopted in accordance with Regulation (EC) No 1606/2002;’;

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

  43. #2534388

    Coigeartuithe luacha agus forálacha maidir le caillteanais chreidmheasa (coigeartuithe i leith priacal creidmheasa i gcomhréir le hAirteagal 110) a dhéantar i gcomhréir leis an gcreat cuntasaíochta a bhfuil an t-eintiteas tuairiscithe faoina réir, mar aon le coigeartuithe luacha stuamachta (coigeartuithe luacha breise i gcomhréir le hAirteagail 34 agus 105, méideanna arna n-asbhaint i gcomhréir le hAirteagal 36(1), pointe (m) agus laghduithe eile i leith cistí dílse a bhaineann leis an ítim shócmhainne).

    Value adjustments and provisions for credit losses (credit risk adjustments in accordance with Article 110) made in accordance with the accounting framework to which the reporting entity is subject, as well as prudential value adjustments (additional value adjustments in accordance with Article 34 and 105, amounts deducted in accordance with Article 36(1), point (m) and other own funds reductions related to the asset item).

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  44. #2578788

    Méideanna breise atá ar fáil i gcomhréir le hAirteagal 7(2) agus (4) den Rialachán seo, féadfar iad a chur chun feidhme mar thacaíocht neamh-inaisíoctha i gcás ina bhforáiltear maidir leis sin sa Mheabhrán Tuisceana atá le tabhairt i gcrích i gcomhréir le hAirteagal 9 den Rialachán seo nó i gcomhréir le Rialacháin (AE) 2021/947 agus (CE) Uimh. 1257/96 chun bearta a mhaoiniú lena mbaintear amach na cuspóirí dá dtagraítear in Airteagal 2(2), pointí (b) agus (c), den Rialachán seo i gcomhréir le rialacha na Rialachán sin.

    Additional amounts available in accordance with Article 7(2) and (4) of this Regulation may be implemented as non-repayable support where provided for in the MoU to be concluded in accordance with Article 9 of this Regulation or in accordance with Regulations (EU) 2021/947 and (EC) No 1257/96 to finance measures achieving the objectives referred to in Article 2(2), points (b) and (c), of this Regulation in accordance with the rules of those Regulations.

    Regulation (EU) 2022/2463 of the European Parliament and of the Council of 14 December 2022 establishing an instrument for providing support to Ukraine for 2023 (macro-financial assistance +)

  45. #2687249

    I gcás ina mbeidh feidhm ghinearálta ag na díolúintí a dheonaítear i gcomhréir le hAirteagal 71 de Rialachán (AE) 2018/1139 agus gur faide a ré iomlán ná 8 mí, déanfaidh an Coimisiún, tráth nach déanaí ná 2 sheachtain tar éis don Bhallstáit lena mbaineann fógra a thabhairt dó faoi na díolúintí sin i gcomhréir le hAirteagal 71(1) de Rialachán (AE) 2018/1139 agus, i gcás inarb infheidhme, tar éis dó moladh EASA a fháil i gcomhréir le hAirteagal 71(2) den Rialachán sin, doiciméad a chur faoi bhráid na Comhairle, lena phlé agus lena fhormheas, agus an fhaisnéis a sholáthróidh an Ballstát lena mbaineann agus, nuair is infheidhme, an fhaisnéis a sholáthróidh EASA i gcomhréir le hAirteagal 90(4) den Rialachán sin á cur san áireamh, ar doiciméad é ina leagfar amach sonraí na ndifríochtaí a bhfuil fógra le tabhairt fúthu do ICAO.

    Where the exemptions granted in accordance with Article 71 of Regulation (EU) 2018/1139 are of general application and their total duration exceeds eight months, the Commission shall, no later than two weeks after the Member State concerned notified it of those exemptions in accordance with Article 71(1) of Regulation (EU) 2018/1139 and, where applicable, after receiving the EASA recommendation in accordance with Article 71(2) of that Regulation, submit to the Council, for discussion and approval, a document, taking into account the information provided by the Member State concerned and, when applicable, information provided by EASA in accordance with Article 90(4) of that Regulation, setting out details of the differences to be notified to the ICAO.

    Council Decision (EU) 2023/746 of 28 March 2023 establishing the criteria and the procedure for establishing the position to be taken on the European Union’s behalf within the International Civil Aviation Organization as regards the adoption of, or amendments to, international standards and recommended practices, and the notification of differences with respect to adopted international standards

  46. #2982504

    sócmhainní airgeadais arna dtomhas ag luach cóir trí bhrabús nó trí chaillteanas, lena léirítear ar leithligh (i) iad siúd a ainmnítear amhlaidh tráth a thugtar aitheantas tosaigh nó dá éis sin i gcomhréir le mír 6.7.1 de IFRS 9; (ii) iad siúd a thomhaistear amhlaidh i gcomhréir leis an roghnú i mír 3.3.5 de IFRS 9; (iii) iad siúd a thomhaistear amhlaidh i gcomhréir leis an roghnú i mír 33A de IAS 32 agus (iv) iad siúd a thomhaistear go héigeantach ag luach cóir trí bhrabús nó trí chaillteanas i gcomhréir le IFRS 9.

    financial assets measured at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9; (ii) those measured as such in accordance with the election in paragraph 3.3.5 of IFRS 9; (iii) those measured as such in accordance with the election in paragraph 33A of IAS 32 and (iv) those mandatorily measured at fair value through profit or loss in accordance with IFRS 9.

    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)

  47. #3222302

    leithdháileadh cuóta a fháil maidir le hidreafluaracarbóin a chur ar an margadh i gcomhréir le hAirteagal 17(4), nó aistriú cuóta a dhéanamh nó a fháil i gcomhréir le hAirteagal 21(1), nó údarú chun cuóta a úsáid a fháil nó a dhéanamh i gcomhréir le hAirteagal 21(2), nó an t-údarú sin chun cuóta a úsáid a tharmligean i gcomhréir le hAirteagal 21(3);

    receiving a quota allocation for the placing on the market of hydrofluorocarbons in accordance with Article 17(4), or making or receiving a quota transfer in accordance with Article 21(1), or making or receiving an authorisation to use quota in accordance with Article 21(2), or delegating that authorisation to use quota in accordance with Article 21(3);

    Regulation (EU) 2024/573 of the European Parliament and of the Council of 7 February 2024 on fluorinated greenhouse gases, amending Directive (EU) 2019/1937 and repealing Regulation (EU) No 517/2014

  48. #518770

    (40) Ba cheart go measfaí contrapháirtithe a bheith san áireamh sa chomhdhlúthú céanna, ar a laghad, nuair a bhíonn siad araon áirithe i gcomhdhlúthú i gcomhréir le Treoir 83/349/CEE [16] ón gComhairle nó le Caighdeáin Idirnáisiúnta Tuairiscithe Airgeadais (IFRS) arna nglacadh de bhun Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle [17] nó, i ndáil le grúpa a bhfuil ceannoifig a mháthairghnóthais i dtríú tír, i gcomhréir le prionsabail chuntasaíochta a bhfuil glacadh go ginearálta leo de chuid tríú tír agus a chinntear a bheith coibhéiseach le IFRS i gcomhréir le Rialachán (CE) Uimh. 1569/2007 ón gCoimisiún [18] (nó caighdeáin chuntasaíochta tríú tír a gceadaítear iad a úsáid i gcomhréir le hAirteagal 4 de Rialachán (CE) Uimh. 1569/2007), nó i gcás go bhfuil an dá cheann díobh cuimsithe ag an maoirseacht chomhdhlúthaithe chéanna i gcomhréir le Treoir 2006/48/CE nó le Treoir 2006/49/CE ó Pharlaimint na hEorpa agus ón gComhairle [19] nó, i ndáil le grúpa a bhfuil a cheannoifig ag an máthairghnóthas i dtríú tír, ag an maoirseacht chomhdhlúthaithe chéanna ag údarás inniúil tríú tír atá fíordheimhnithe a bheith coibhéiseach leis an maoirseacht sin atá á rialú ag na prionsabail a leagtar síos in Airteagal 143 de Threoir 2006/48/CE nó in Airteagal 2 de Threoir 2006/49/CE.

    (40) Counterparties should be considered to be included in the same consolidation at least where they are both included in a consolidation in accordance with Council Directive 83/349/EEC [16] or International Financial Reporting Standards (IFRS) adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council [17] or, in relation to a group the parent undertaking of which has its head office in a third country, in accordance with generally accepted accounting principles of a third country determined to be equivalent to IFRS in accordance with Commission Regulation (EC) No 1569/2007 [18] (or accounting standards of a third country the use of which is permitted in accordance with Article 4 of Regulation (EC) No 1569/2007), or where they are both covered by the same consolidated supervision in accordance with Directive 2006/48/EC or with Directive 2006/49/EC of the European Parliament and of the Council [19] or, in relation to a group the parent undertaking of which has its head office in a third country, the same consolidated supervision by a third country competent authority verified as equivalent to that governed by the principles laid down in Article 143 of Directive 2006/48/EC or in Article 2 of Directive 2006/49/EC.

    Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories Text with EEA relevance

  49. #1759463

    Áirítear leo seo sonraí maidir le galair cheirde a d’fhéadfadh Eurostat a bhailiú má tá torthaí dearfacha ar an staidéar féidearthachta leanúnach, agus chomh maith leis sin ar fhadhbanna eile sláinte agus ar thinnis a bhaineann leis an obair, i gcomhréir le Rialachán (CE) Uimh. 1338/2008, sonraí a thíolacfaidh Ballstáit sna tuarascálacha náisiúnta maidir le acquis sláinte agus sábháilteachta ceirde a chur chun feidhme, a thíolactar i gcomhréir le hAirteagal 17(a) de Threoir 89/391/CEE agus sonraí a chuireann fostóirí in iúl do na húdaráis náisiúnta inniúla ar chásanna ailse a shainaithnítear i gcomhréir leis an dlí agus/ nó leis an gcleachtas náisiúnta atá mar thoradh ar nochtadh ceirde do charcanaigin nó do shó-ghineach i gcomhréir le hAirteagal 14(8) de Threoir 2004/37/CE, agus a bhfuil teacht ag an gCoimisiún orthu i gcomhréir le hAirteagal 18 de Threoir 2004/37/CE.

    These include data that could be collected by Eurostat on occupational diseases if the results of the on-going feasibility study are positive, as well as on other work-related health problems and illnesses in accordance with Regulation (EC) No 1338/2008, data submitted by Member States in the national reports on the implementation of EU occupational health and safety acquis, submitted in accordance with Article 17(a) of Directive 89/391/EEC and data notified by employers to the competent national authorities on cases of cancer identified in accordance with national law and/or practice as resulting from occupational exposure to a carcinogen or mutagen in accordance with Article 14(8) of Directive 2004/37/EC, and which may be accessed by the Commission in accordance with Article 18 of Directive 2004/37/EC.

    Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2004/37/EC on the protection of workers from the risks related to exposure to carcinogens or mutagens at work

  50. #1770768

    Ba cheart go measfaí contrapháirtithe a bheith san áireamh sa chomhdhlúthú céanna, ar a laghad, nuair a bhíonn siad araon áirithe i gcomhdhlúthú i gcomhréir le Treoir 83/349/CEE(16) ón gComhairle nó le Caighdeáin Idirnáisiúnta Tuairiscithe Airgeadais (IFRS) arna nglacadh de bhun Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle(17) nó, i ndáil le grúpa a bhfuil ceannoifig a mháthairghnóthais i dtríú tír, i gcomhréir le prionsabail chuntasaíochta a bhfuil glacadh go ginearálta leo de chuid tríú tír agus a chinntear a bheith coibhéiseach le IFRS i gcomhréir le Rialachán (CE) Uimh. 1569/2007 ón gCoimisiún(18) (nó caighdeáin chuntasaíochta tríú tír a gceadaítear iad a úsáid i gcomhréir le hAirteagal 4 de Rialachán (CE) Uimh. 1569/2007), nó i gcás go bhfuil an dá cheann díobh cuimsithe ag an maoirseacht chomhdhlúthaithe chéanna i gcomhréir le Treoir 2006/48/CE nó le Treoir 2006/49/CE ó Pharlaimint na hEorpa agus ón gComhairle(19) nó, i ndáil le grúpa a bhfuil a cheannoifig ag an máthairghnóthas i dtríú tír, ag an maoirseacht chomhdhlúthaithe chéanna ag údarás inniúil tríú tír atá fíordheimhnithe a bheith coibhéiseach leis an maoirseacht sin atá á rialú ag na prionsabail a leagtar síos in Airteagal 143 de Threoir 2006/48/CE nó in Airteagal 2 de Threoir 2006/49/CE.

    Counterparties should be considered to be included in the same consolidation at least where they are both included in a consolidation in accordance with Council Directive 83/349/EEC(16) or International Financial Reporting Standards (IFRS) adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council(17) or, in relation to a group the parent undertaking of which has its head office in a third country, in accordance with generally accepted accounting principles of a third country determined to be equivalent to IFRS in accordance with Commission Regulation (EC) No 1569/2007(18) (or accounting standards of a third country the use of which is permitted in accordance with Article 4 of Regulation (EC) No 1569/2007), or where they are both covered by the same consolidated supervision in accordance with Directive 2006/48/EC or with Directive 2006/49/EC of the European Parliament and of the Council(19) or, in relation to a group the parent undertaking of which has its head office in a third country, the same consolidated supervision by a third country competent authority verified as equivalent to that governed by the principles laid down in Article 143 of Directive 2006/48/EC or in Article 2 of Directive 2006/49/EC.

    NoDG-2012-02012R0648_EN-GA-DWN