#2321600
Gnóthachain (caillteanais) a eascraíonn as idirbhearta díola agus aisléasaithe
Gains (losses) arising from sale and leaseback transactions
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#2321602
Na gnóthachain (caillteanais) a eascraíonn as idirbhearta díola agus aisléasaithe.
The gains (losses) arising from sale and leaseback transactions.
#2323181
Faisnéis faoi idirbhearta díola agus aisléasaithe
Information about sale and leaseback transactions
#2323183
Faisnéis faoi na hdirbhearta díola agus aisléasaithe.
Information about the sale and leaseback transactions.
#2597381
Gnóthachain (caillteanais) a eascraíonn as idirbhearta díola agus aisléasaithe
Gains (losses) arising from sale and leaseback transactions
#2597383
Na gnóthachain (caillteanais) a eascraíonn as idirbhearta díola agus aisléasaithe.
The gains (losses) arising from sale and leaseback transactions.
#2598964
Faisnéis faoi idirbhearta díola agus aisléasaithe
Information about sale and leaseback transactions
#2598966
Faisnéis faoi na hdirbhearta díola agus aisléasaithe.
Information about the sale and leaseback transactions.
#2974814
Tá feidhm ag IFRS 16 le diúscairt trí dhíolachán agus aisléasú.
IFRS 16 applies to disposal by a sale and leaseback.
#2988870
gnóthachain nó caillteanais a eascraíonn as idirbheart um díol agus um aisléasú; agus
gains or losses arising from sale and leaseback transactions; and
#2988889
idirbhearta um díol agus um aisléasú (mar a thuairiscítear i mír B52).
sale and leaseback transactions (as described in paragraph B52).
#2988988
IDIRBHEARTA UM DÍOL AGUS UM AISLÉASÚ
SALE AND LEASEBACK TRANSACTIONS
#2989285
cúiseanna an léasaí le hidirbhearta um díol agus um aisléasú agus leitheadúlacht na n-idirbheart sin;
the lessee's reasons for sale and leaseback transactions and the prevalence of those transactions;
#2989286
príomhthéarmaí agus príomhchoinníollacha idirbheart aonair um díol agus um aisléasú;
key terms and conditions of individual sale and leaseback transactions;
#2989288
éifeacht sreafa airgid na n-idirbheart um díol agus um aisléasú sa tréimhse tuairiscithe.
the cash flow effect of sale and leaseback transactions in the reporting period.
#2989368
Idirbhearta um díol agus um aisléasú roimh dháta an chéad chur i bhfeidhm
Sale and leaseback transactions before the date of initial application
#3036764
Leis na leasuithe ar IFRS 16 sonraítear an dóigh a dtomhaiseann an díoltóir is léasaí idirbhearta um dhíol agus um aisléasú ina dhiaidh sin.
The amendments to IFRS 16 specify how the seller-lessee subsequently measures sale and leaseback transactions.
#3036782
Dliteanas léasa i nDíolachán agus in Aisléasú
Lease Liability in a Sale and Leaseback
#3036787
Idirbhearta díola agus aisléasaithe
SALE AND LEASEBACK TRANSACTIONS
#3036802
Dliteanas Léasa i ndíolachán agus in aisléasú
Lease liability in a sale and leaseback
#3036790
Tar éis an dáta tosaigh, déanfaidh an díoltóir-léasaí míreanna 29–35 a chur i bhfeidhm maidir leis an tsócmhainn lena ngabhann ceart úsáide a eascraíonn as an aisléasú agus míreanna 36–46 a chur i bhfeidhm maidir leis an dliteanas léasa a eascraíonn as an aisléasú.
After the commencement date, the seller-lessee shall apply paragraphs 29–35 to the right-of-use asset arising from the leaseback and paragraphs 36–46 to the lease liability arising from the leaseback.
#3036803
C20E Cuirfidh díoltóir-léasaí Dliteanas Léasa i nDíolachán agus in Aisléasú (féach mír C1D) i bhfeidhm go cúlghabhálach i gcomhréir le IAS 8 maidir le hidirbhearta díola agus aisléasaithe a dhéantar tar éis dháta an chur i bhfeidhm tosaigh.
C20E A seller-lessee shall apply Lease Liability in a Sale and Leaseback (see paragraph C1D) retrospectively in accordance with IAS 8 to sale and leaseback transactions entered into after the date of initial application.
#2638738
Idirphlé Iomaíochais a sheoladh le haghaidh an eintitis um díol agus um aisléasú i gcomhar le hinfheisteoirí a bhfuil spéis acu ann agus arna roghnú roimh ré (deireadh mhí Mheán Fómhair).
Launch of Competitive Dialogue for the sale-and-leaseback entity with pre-selected interested investors (end-September).
#2980037
Tá feidhm ag IFRS 16 maidir le diúscairt dá ndéantar difear trí theacht isteach i léas airgeadais agus maidir le díolachán agus aisléasú.
IFRS 16 applies to a disposal effected by entering into a finance lease and to a sale and leaseback.
#2988589
Más cuid d’idirbheart díolacháin agus aisléasúcháin é an conradh, leanfaidh an t-eintiteas de dhí-aithint na sócmhainne agus aithneoidh sé dliteanas airgeadais maidir le haon chomaoin a fhaightear ón gcustaiméir.
If the contract is part of a sale and leaseback transaction, the entity shall continue to recognise the asset and shall recognise a financial liability for any consideration received from the customer.
#2989249
B47 Mar sin féin, mura bhfaigheann an léasaí urlámhas ar an tsócmhainn fholuiteach sula n-aistrítear an tsócmhainn chuig an léasóir, ní idirbheart um díol agus um aisléasú é an t-idirbheart.
B47 However, if the lessee does not obtain control of the underlying asset before the asset is transferred to the lessor, the transaction is not a sale and leaseback transaction.
#2989370
C17 Má tugadh cuntas ar idirbheart um díol agus um aisléasú mar dhíolachán agus mar léas airgeadais lena gcuirtear IAS 17 i bhfeidhm, déanfaidh an díoltóir is léasaí an méid seo a leanas:
C17 If a sale and leaseback transaction was accounted for as a sale and a finance lease applying IAS 17, the seller-lessee shall:
#2989371
an t-aisléas a chur sa chuntas ar an gcaoi chéanna agus is amhlaidh atá i dtaca le haon léas airgeadais eile atá ann ar dháta an iarratais tosaigh; agus
account for the leaseback in the same way as it accounts for any other finance lease that exists at the date of initial application; and
#2989373
C18 Má tugadh cuntas ar idirbheart um díol agus um aisléasú mar dhíolachán agus mar léas oibríúcháin lena gcuirtear IAS 17 i bhfeidhm, déanfaidh an díoltóir is léasaí an méid seo a leanas:
C18 If a sale and leaseback transaction was accounted for as a sale and operating lease applying IAS 17, the seller-lessee shall:
#2989374
an t-aisléas a chur sa chuntas ar an gcaoi chéanna agus is amhlaidh atá i dtaca le haon léas oibriúcháin eile atá ann ar dháta an iarratais tosaigh; agus
account for the leaseback in the same way as it accounts for any other operating lease that exists at the date of initial application; and
#3036796
C1D Le Dliteanas Léasa i nDíolachán agus in Aisléasú, a eisíodh i mí Mheán Fómhair 2022, leasaíodh mír C2 agus cuireadh míreanna 102A agus C20E leis.
C1D Lease Liability in a Sale and Leaseback, issued in September 2022, amended paragraph C2 and added paragraphs 102A and C20E.
#2638338
Maidir le hathchóirithe san earnáil airgeadais a tugadh i gcrích i gcomhthéacs an fhaireachais fheabhsaithe, chuir an Ghréig deireadh go hiomlán leis na rialuithe caipitil a forchuireadh le linn an chláir cúnaimh airgeadais, thug sí athchóiriú mór ar an gcreat dócmhainneachta i gcrích, lena n-áirítear scéim i ndáil le réitigh lasmuigh den chúirt agus oiliúint airgeadais a chur ar fáil do na breithiúna chun na hathchóirithe sin a chur chun feidhme, agus chuir sí tús le déanaí le bunú eintitis um dhíol agus um aisléasú san am céanna.
As regards financial sector reforms completed in the context of enhanced surveillance, Greece fully lifted capital controls imposed during the financial assistance programme, completed a major reform of the insolvency framework, including an out-of-court workout scheme and providing financial training to judges to implement those reforms, while just starting to put in place the sale-and-leaseback entity.
#2716210
Conradh Gnóthais : comhaontú idir an monaróir agus an duine a ghlacann le seachadadh na n-aerárthaí nó na n-inneall mar cheannaitheoir, nó, i dtaca le socrú díola-aisléasaithe, mar léasaí faoi léas lena mbaineann téarma 5 bliana ar a laghad, lena leagtar síos gealltanas ceangailteach (gan na gealltanais sin a bhaineann le roghanna neamhfheidhmithe an tráth sin a áireamh), i gcás lena mbainfidh dliteanas dlíthiúil le neamhfheidhmíocht.
Firm Contract : an agreement between the manufacturer and the person taking delivery of the aircraft or engines as buyer, or, in connection with a sale-leaseback arrangement, as lessee under a lease with a term of at least five years, setting forth a binding commitment (excluding those relating to then unexercised options), where non-performance entails legal liability.
#2974807
An gnóthachan nó an caillteanas a eascraíonn as dí-aithint ítime réadmhaoine, gléasra agus trealaimh, áireofar i mbrabús nó i gcaillteanas é nuair a dhí-aithnítear an ítim (ach amháin má éilítear a mhalairt le IFRS 16 Léasanna ar dhíolachán agus ar aisléasú).
The gain or loss arising from the derecognition of an item of property, plant and equipment shall be included in profit or loss when the item is derecognised (unless IFRS 16 Leases requires otherwise on a sale and leaseback).
#2979289
Aithneofar i mbrabús nó i gcaillteanas é nuair a dhí-aithnítear an tsócmhainn (ach amháin má éilítear a mhalairt le IFRS 16 ar dhíolachán agus ar aisléasú.) Ní aicmeofar gnóthachain mar ioncam.
It shall be recognised in profit or loss when the asset is derecognised (unless IFRS 16 requires otherwise on a sale and leaseback.) Gains shall not be classified as revenue.
#2980043
Gnóthachain nó caillteanais a eascraíonn as scor nó diúscairt na réadmhaoine infheistíochta, cinnfear iad mar an difríocht idir na glanfháltais diúscartha agus suim ghlanluacha na sócmhainne agus aithneofar iad i mbrabús nó caillteanas (mura gceanglaítear a mhalairt le IFRS 16 ar dhíolachán agus aisléasú) sa tréimhse scoir nó diúscartha.
Gains or losses arising from the retirement or disposal of investment property shall be determined as the difference between the net disposal proceeds and the carrying amount of the asset and shall be recognised in profit or loss (unless IFRS 16 requires otherwise on a sale and leaseback) in the period of the retirement or disposal.
#2988588
Dá bhrí sin, má tá dreasacht mhór eacnamaíoch ag an gcustaiméir an ceart sin a fheidhmiú, coinneoidh an t-eintiteas cuntas ar an gcomhaontú mar léas i gcomhréir le IFRS 16, murar cuid d’idirbheart díolacháin agus aisléasúcháin é an conradh.
Therefore, if the customer has a significant economic incentive to exercise that right, the entity shall account for the agreement as a lease in accordance with IFRS 16, unless the contract is part of a sale and leaseback transaction.
#2988994
tomhaisfidh an díoltóir an tsócmhainn lena ngabhann ceart úsáide a eascraíonn ón léas ar ais ag an gcion de shuim ghlanluacha na sócmhainne roimhe sin a bhaineann leis an gceart úsáide atá coinnithe ag an díoltóir.
the seller-lessee shall measure the right-of-use asset arising from the leaseback at the proportion of the previous carrying amount of the asset that relates to the right of use retained by the seller-lessee.
#2989248
B46 Má tá urlámhas ag an léasaí ar an tsócmhainn fholuiteach (nó má fhaigheann sé urlámhas uirthi) sula n-aistrítear an tsócmhainn sin chuig an léasóir, is idirbheart um díol agus um aisléasú é an t-idirbheart a chuirtear san áireamh agus míreanna 98–103 á gcur i bhfeidhm.
B46 If the lessee controls (or obtains control of) the underlying asset before that asset is transferred to the lessor, the transaction is a sale and leaseback transaction that is accounted for applying paragraphs 98–103.
#2989252
Sa chás sin, má fhaigheann an léasaí teideal dlí ar an tsócmhainn fhocuiteach gan urlámhas a fháil ar an tsócmhainn sula n-aistrítear chuig an léasóir í, ní chuirtear an t-idirbheart san áireamh mar idirbheart um díol agus um aisléasú, ach mar léas.
In this case, if the lessee obtains legal title to the underlying asset but does not obtain control of the asset before it is transferred to the lessor, the transaction is not accounted for as a sale and leaseback transaction, but as a lease.
#2989284
B52 Maidir le faisnéis bhreise a bhaineann le hidirbhearta um díol agus um aisléasú a d’fhéadfadh a bheith ag teastáil, ag brath ar na himthosca, chun an cuspóir nochta i mír 51 a chomhlíonadh, d’fhéadfaí faisnéis a áireamh inti a chabhraíonn le húsáideoirí ráiteas airgeadais measúnú a dhéanamh, mar shampla:
B52 Additional information relating to sale and leaseback transactions that, depending on the circumstances, may be needed to satisfy the disclosure objective in paragraph 51 could include information that helps users of financial statements to assess, for example:
#2989369
C16 Ní dhéanfaidh eintiteas athmheasúnú ar idirbhearta um díol agus um aisléasú a rinneadh roimh dháta an chur i bhfeidhm tosaigh chun a chinneadh an gcomhlíonann aistriú na sócmhainne foluití na ceanglais in IFRS 15 atá le cur san áireamh mar dhíolachán.
C16 An entity shall not reassess sale and leaseback transactions entered into before the date of initial application to determine whether the transfer of the underlying asset satisfies the requirements in IFRS 15 to be accounted for as a sale.
#2989375
coigeartú a dhéanamh ar an tsócmhainn lena ngabhann ceart úsáide aisléasaithe i gcás aon ghnóthachan nó caillteanas iarchurtha a bhaineann le téarmaí eis-mhargaidh a aithnítear sa ráiteas staide airgeadais díreach roimh dháta a chur i bhfeidhm tosaigh.
adjust the leaseback right-of-use asset for any deferred gains or losses that relate to off-market terms recognised in the statement of financial position immediately before the date of initial application.
#2992120
léas i gcomhréir le IFRS 16 Léasanna i gcás inar féidir leis an eintiteas an tsócmhainn a athcheannach nó i gcás nach mór dó an tsócmhainn a athcheannach ar mhéid ar lú é ná praghas díola bunaidh na sócmhainne, murar cuid d’idirbheart díolacháin agus aisléasúcháin é an conradh.
a lease in accordance with IFRS 16 Leases if the entity can or must repurchase the asset for an amount that is less than the original selling price of the asset, unless the contract is part of a sale and leaseback transaction.
#3125654
Conradh Gnóthais: comhaontú idir an monaróir agus an duine a ghlacann le seachadadh na n-aerárthaí nó na n-inneall mar cheannaitheoir, nó, i dtaca le socrú díola-aisléasaithe, mar léasaí faoi léas lena mbaineann téarma 5 bliana ar a laghad, lena leagtar síos gealltanas ceangailteach (gan na gealltanais sin a bhaineann le roghanna neamhfheidhmithe an tráth sin a áireamh), i gcás lena mbainfidh dliteanas dlíthiúil le neamhfheidhmíocht.
Firm Contract: an agreement between the manufacturer and the person taking delivery of the aircraft or engines as buyer, or, in connection with a sale-leaseback arrangement, as lessee under a lease with a term of at least five years, setting forth a binding commitment (excluding those relating to then unexercised options), where non-performance entails legal liability.