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  1. #2652901

    Muileann sábhadóireachta: Comhlánaíonn an OEF an fhoirm ‘adhmad sáfa agus adhmad táirgthe a thabhairt ar ais’ nó an fhoirm ‘lomáin sháfa agus lomáin tháirgthe a thabhairt ar ais’ le haghaidh gach táirge adhmaid a phróiseáiltear sa mhuileann sábhadóireachta.

    Sawmill: FSO completes the return of lumber sawn and lumber produced form or return of log sawn and lumber produce form for all timber products processed at the sawmill.

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  2. #2653025

    An fhoirm ‘adhmad sáfa agus adhmad táirgthe a thabhairt ar ais’ nó an fhoirm ‘lomáin sáfa agus lomáin táirgthe a thabhairt ar ais’ nó tuairisceán míosúil an chlóis adhmaid.

    Return of lumber sawn and lumber produced form or return of logs sawn lumber produced form or monthly lumberyard return.

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  3. #169877

    Adhmad, Connadh agus Corc

    Wood, Lumber and Cork

    Statutory Instruments: 1981

  4. #2153108

    Tuarascáil ón bPainéal, Stáit Aontaithe Mheiriceá - Dumpáil Deiridh ar Bhogadhmad ó Cheanada a chinneadh (SAM – Bogadhmad V), WT/DS264/R, mír 7.87.

    Panel Report, United States – Final Dumping Determination on Softwood Lumber from Canada (US – Softwood Lumber V), WT/DS264/R, para. 7.87.

    Commission Implementing Regulation (EU) 2021/1976 of 12 November 2021 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of mono ethylene glycol originating in the United States of America and the Kingdom of Saudi Arabia

  5. #2194712

    Tuarascáil Bhuanchomhlacht Achomhairc, SAM – Bogadhmad IV, míreanna.

    Appellate Body Report, US – Softwood Lumber IV, paras.

    Commission Implementing Regulation (EU) 2021/2287 of 17 December 2021 imposing definitive countervailing duties on imports of aluminium converter foil originating in the People’s Republic of China and amending Implementing Regulation (EU) 2021/2170 imposing definitive anti-dumping duties on imports of aluminium converter foil originating in the People’s Republic of China

  6. #2544187

    Bogadhmad lannach veinírithe (LVL)

    Laminated veneered lumber (LVL)

    Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

  7. #2651557

    Tá ceadúnas clóis adhmaid bailí ag an OEF.

    The FSO has a valid lumber yard licence.

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  8. #2651558

    Ceadúnas clóis adhmaid (CFG/RFF)

    Lumber yard licence (GFC/FMD)

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  9. #2651569

    ceadúnas clóis adhmaid (CFG/RFF)

    lumber yard licence (GFC/FMD)

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  10. #2652339

    Oibleagáid an fhaisnéis ábhartha faoi na táirgí adhmaid próiseáilte uile a shonrú ar fhoirm ‘adhmad sáfa agus adhmad táirgthe a thabhairt ar ais’ nó ar fhoirm ‘lomáin sháfa agus lomáin tháirgthe a thabhairt ar ais’.

    Obligation to specify the relevant information on all processed timber products on a return of lumber sawn and lumber produce form or on a return of log sawn and log produce form.

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  11. #2652903

    Nuair a phróiseáiltear táirgí adhmaid, sonraítear faisnéis ábhartha a bhaineann leis an táirge adhmaid ar an bhfoirm ‘adhmad sáfa agus adhmad táirgthe a thabhairt ar ais’ nó ar an bhfoirm ‘lomáin sháfa agus lomáin tháirgthe a thabhairt ar ais’, lena n-áirítear:

    When timber products are processed, relevant information in relation to the timber product are specified on the return of lumber sawn and lumber produced form or on the return of log sawn and lumber produce form, which includes:

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  12. #2652908

    Aschur adhmaid (píosaí agus toirt)

    Output of lumber (pieces and volume)

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  13. #2652919

    Fíorú a dhéanamh ar na speicis agus an toirt aisghafa arna ndearbhú i bhfoirm ‘adhmad sáfa agus adhmad táirgthe a thabhairt ar ais’ nó i bhfoirm ‘lomáin sháfa agus lomáin tháirgthe a thabhairt ar ais’ an OEF nó ar thuairisceán míosúil an chlóis adhmaid trí chomparáid a dhéanamh le tuarascáil faireacháin laethúil CFG (ón gcigireacht fhisiceach ar na táirgí adhmaid a théann isteach sa mhuileann sábhadóireachta/clós adhmaid).

    Verification of the species and volume recovered declared in the FSO's return of lumber sawn and lumber produced form or in the return of log sawn and lumber produce form or monthly lumberyard return by comparison with the daily monitoring report from GFC (from physical inspection of timber products entering the sawmill/lumberyard).

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  14. #2652933

    Toirt agus speiceas arna ndearbhú san fhoirm um dhíol táirgí adhmaid a fhíorú trí chomparáid a dhéanamh leis an bhfoirm‘adhmad sáfa agus adhmad táirgthe a thabhairt ar ais’ nó leis an bhfoirm ‘lomáin sháfa agus lomáin tháirgthe a thabhairt ar ais’ nó le tuairisceán míosúil an chlóis adhmaid agus taifead an mhuilinn sábhadóireachta/an chlóis adhmaid ar tháirgí a fuarthas/a ceannaíodh/clár an tsoláthair.

    Verification of volume and species declared in the wood product sales form by comparison with the return of lumber sawn and lumber produced form or the return of log sawn and lumber produce form or monthly lumberyard return and the sawmill/lumberyard record of produce received/purchased/supply register.

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  15. #2845263

    Jiaxing Jinlin Lumber Co. Ltd North of Ganyao Town, Jiashan, Zhejiang Province, Daon-Phoblacht na Síne

    Jiaxing Jinlin Lumber Co. Ltd North of Ganyao Town, Jiashan, Zhejiang Province, People’s Republic of China

    Commission Implementing Regulation (EU) 2023/1159 of 13 June 2023 imposing a definitive anti-dumping duty on imports of okoumé plywood originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

  16. #2980161

    Loig, crainn leagtha

    Logs, lumber

    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)

  17. #2980201

    plandaí arna gcur le buaint mar tháirgí talmhaíochta (crainn a fhástar le húsáid mar adhmad, mar shampla);

    plants cultivated to be harvested as agricultural produce (for example, trees grown for use as lumber);

    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)

  18. #3014144

    Bogadhmad lannach veinírithe (LVL)

    Laminated veneered lumber (LVL)

    Commission Implementing Regulation (EU) 2023/2364 of 26 September 2023 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

  19. #2334970

    Dúirt sé freisin nach féidir an cúram agus an treoir a aimsiú fiú bunaithe ar na héifeachtaí eacnamaíocha a bheadh ag beart rialtais, ag tagairt don Phainéal in US - Countervailing Measures on Softwood Lumber from Canada.

    It added that entrustment and direction cannot even be found based on the economic effects of a government measure, referring to the Panel in US - Countervailing Measures on Softwood Lumber from Canada.

    Commission Implementing Regulation (EU) 2022/433 of 15 March 2022 imposing definitive countervailing duties on imports of stainless steel cold-rolled flat products originating in India and Indonesia and amending Implementing Regulation (EU) 2021/2012 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of stainless steel cold-rolled flat products originating in India and Indonesia

  20. #2335877

    Dar le Grúpa IRNC, sa chás seo, ba chóir gurb í an Indinéis nó an tSín an ‘tír soláthair nó ceannacháin’, i gcomhréir leis an gComhlacht Achomhairc in US – Softwood Lumber IV.

    According to IRNC Group, in this case, the ‘country of provision or purchase’ should be Indonesia or China, in line with the Appellate Body in US – Softwood Lumber IV.

    Commission Implementing Regulation (EU) 2022/433 of 15 March 2022 imposing definitive countervailing duties on imports of stainless steel cold-rolled flat products originating in India and Indonesia and amending Implementing Regulation (EU) 2021/2012 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of stainless steel cold-rolled flat products originating in India and Indonesia

  21. #2336771

    Tuarascáil an Phainéil, United States – Countervailing Measures on Softwood Lumber from Canada, WT/DS533/R, scaipthe ar Bhaill den ETD an 24 Lúnasa 2020, míreanna 7.600 agus 7.606.

    Panel Report, United States – Countervailing Measures on Softwood Lumber from Canada, WT/DS533/R, circulated to WTO Members 24 August 2020, paras. and 7.606.

    Commission Implementing Regulation (EU) 2022/433 of 15 March 2022 imposing definitive countervailing duties on imports of stainless steel cold-rolled flat products originating in India and Indonesia and amending Implementing Regulation (EU) 2021/2012 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of stainless steel cold-rolled flat products originating in India and Indonesia

  22. #2652340

    Oibleagáid an fhaisnéis ábhartha faoi gach táirge adhmaid próiseáilte a shonrú ar thuairisceán clóis adhmaid míosúil.

    Obligation to specify the relevant information on all processed timber products on a monthly lumber yard return.

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  23. #2152244

    Thairis sin, mhaígh Rialtas Ríocht na hAraibe Sádaí go raibh gníomhaíocht an Choimisiúin ar neamhréir le hAirteagal 5.3 den Chomhaontú Frithdhumpála toisc gur thionscain sé an t-imscrúdú sin bunaithe ar easpa fianaise sa ghearán agus thagair sé i ndáil leis sin don Tuarascáil ón bPainéal in SAM – Bogadhmad V. Áitíodh gur cheart amhras a bheith ar an gCoimisiún faoi chruinneas agus leordhóthanacht an mhéid a mhaígh an gearánach, go háirithe nuair nach dtacaítear le faisnéis iad, agus faoin bhfaisnéis a cuireadh isteach chun tacú leis an méid a mhaígh an ghearánaigh, nuair a bhí siad mícheart ar dhóigh fhollasach.

    Furthermore, the GKSA claimed that by initiating this investigation based on the absence of evidence in the complaint, the Commission acted inconsistently with Article 5.3 of the ADA and it referred in this regard to the Panel Report in US – Softwood Lumber V. It was argued that the Commission should have questioned the accuracy and adequacy of the claims made by the complainant, in particular when unsupported by information, and the information submitted in support of the claims of the complainant, when manifestly incorrect.

    Commission Implementing Regulation (EU) 2021/1976 of 12 November 2021 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of mono ethylene glycol originating in the United States of America and the Kingdom of Saudi Arabia

  24. #2152248

    Go deimhin, mar a mheabhraigh Rialtas Ríocht na hAraibe Sádaí, shoiléirigh Tuarascáil ón bPainéal i SAM – Bogadhmad V: “go mbeidh faisnéis den sórt sin atá ar fáil go réasúnta don iarratasóir san iarratas chun bunús a thabhairt leis an maíomh, inter alia, go raibh dumpáil líomhnaithe ann, rud a chiallaíonn nach gá an fhaisnéis uile atá ar fáil go réasúnta don iarratasóir a bheith san iarratas ach gur gá an fhaisnéis chun tacú le cás prima facie a bheith ann”.

    Indeed, as the GKSA recalls, the Panel Report in US – Softwood Lumber V clarified that: ‘the application shall contain such information which is reasonably available to the applicant to substantiate its claim of, inter alia, alleged dumping, meaning that the application need not contain all information reasonably available to the applicant, but only information to support a prima facie case’.

    Commission Implementing Regulation (EU) 2021/1976 of 12 November 2021 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of mono ethylene glycol originating in the United States of America and the Kingdom of Saudi Arabia

  25. #2152253

    Go deimhin, chuir an Painéal i SAM – Bogadhmad V in iúl go láidir nach gá an fhianaise riachtanach a chur isteach ach amháin “a mhéid a bhí ar fáil go réasúnta don iarratasóir” agus go raibh sé i gceist leis an teanga sin nach gcuirfí ualach míchuí ar an iarratasóir chun faisnéis nach bhfuil ar fáil dó go réasúnta a chur isteach”.

    Indeed, the Panel in US – Softwood Lumber V emphasised that the required evidence needed only be submitted ‘to the extent reasonably available to the applicant’ and that this language ‘was intended to avoid putting an undue burden on the applicant to submit information which is not reasonably available to it’.

    Commission Implementing Regulation (EU) 2021/1976 of 12 November 2021 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of mono ethylene glycol originating in the United States of America and the Kingdom of Saudi Arabia

  26. #2153109

    Féach Tuarascáil ón bPainéal EDT, SAM – Bogadhmad V, WT/DS264/R, míreanna 7.54-7.55 (béim bhunaidh), agus Tuarascáil ó Phainéal EDT, Guatamala – Bearta Frithdhumpála Cinntitheacha ar Shuimint Grey Portland ó Mheicsiceo (“Guatamala – Suimint II”), WT/DS156/R, 24 Deireadh Fómhair 2001, mír 8.35, agus breithiúnas an 20 Meitheamh 2001, Euroalliages, T-188/99, ECLI:EU:T:2001:166, mír 52.

    See WTO Panel Report, US – Softwood Lumber V, WT/DS264/R, paras. 7.54-7.55 (original emphasis), and WTO Panel Report, Guatemala – Definitive Anti-Dumping Measures on Grey Portland Cement from Mexico (‘Guatemala – Cement II’), WT/DS156/R, 24 October 2001, para. 8.35, and judgment of 20 June 2001, Euroalliages, T-188/99, ECLI:EU:T:2001:166, para. 52.

    Commission Implementing Regulation (EU) 2021/1976 of 12 November 2021 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of mono ethylene glycol originating in the United States of America and the Kingdom of Saudi Arabia

  27. #2282296

    D’áitigh Rialtas na Síne thairis sin gur dheimhnigh an Buanchomhlacht Achomhairc in ‘SAM-Bogadhmad IV’ gurb ‘é atá i gceist le heisceacht shainráite ar an bprionsabal ginearálta gurb é a thiocfaidh as soláthar ‘earraí’ de chuid rialtais ranníocaíocht airgeadais nuair a sholáthraítear na hearraí sin i bhfoirm ‘bonneagar ginearálta.’

    The GOC further argued that the Appellate Body in ‘US – Softwood Lumber IV’ confirmed that ‘only explicit exception to the general principle that the provision of “goods” by a government will result in a financial contribution is when those goods are provided in the form of “general infrastructure.”‘

    Commission Implementing Regulation (EU) 2022/72 of 18 January 2022 imposing definitive countervailing duties on imports of optical fibre cables originating in the People’s Republic of China and amending Implementing Regulation (EU) 2021/2011 imposing a definitive anti-dumping duty on imports of optical fibre cables originating in the People’s Republic of China

  28. #2307336

    Tuarascáil ón gComhlacht Achomhairc EDT, Na Stáit Aontaithe — Cinneadh Deiridh i leith Dleacht Frithchúitimh i ndáil le Bogadhmad Áirithe ó Cheanada, WT/DS257/AB/R, 19 Eanáir 2004, mír 143).

    WTO Appellate Body Report, United States – Final Countervailing Duty Determination with respect to Certain Softwood Lumber from Canada, WT/DS257/AB/R, 19 January 2004, para. 143)

    Commission Implementing Regulation (EU) 2022/301 of 24 February 2022 extending the definitive countervailing duty imposed by Implementing Regulation (EU) 2020/776 on imports of certain woven and/or stitched glass fibre fabrics (‘GFF’) originating in the People’s Republic of China (‘the PRC’) to imports of GFF consigned from Morocco, whether declared as originating in Morocco or not, and terminating the investigation concerning possible circumvention of the countervailing measures imposed by Implementing Regulation (EU) 2020/776 on imports of GFF originating in Egypt by imports of GFF consigned from Morocco, whether declared as originating in Morocco or not

  29. #2334979

    Mar a mheabhraigh an Coimisiún in aithris (448), ní mór na torthaí i SAM – Srianta Onnmhairiúcháin a léamh in éineacht le torthaí an Chomhlachta Achomhairc, mar a d’aithin an Painéal i mBeart Frithchúitimh SAM maidir le Coill Bogadh Lumber ó Cheanada.

    As recalled by the Commission in recital (448), the findings in US – Export Restraints must be read together with the findings of the Appellate Body, as was also recognised by the Panel in US – Countervailing Measures on Softwood Lumber from Canada.

    Commission Implementing Regulation (EU) 2022/433 of 15 March 2022 imposing definitive countervailing duties on imports of stainless steel cold-rolled flat products originating in India and Indonesia and amending Implementing Regulation (EU) 2021/2012 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of stainless steel cold-rolled flat products originating in India and Indonesia

  30. #2336839

    Tuarascáil ón gComhlacht Achomhairc, Na Stáit Aontaithe – Cinneadh Deiridh i leith Dleacht Frithchúitimh i ndáil le Bogadhmad Áirithe ó Cheanada, WT/DS257/AB/R, glactha an 17 Feabhra 2004, DSR 2004:II, p. 571, mír 90.

    Appellate Body Report, United States – Final Countervailing Duty Determination with Respect to Certain Softwood Lumber from Canada, WT/DS257/AB/R, adopted 17 February 2004, DSR 2004:II, p. 571, para. 90.

    Commission Implementing Regulation (EU) 2022/433 of 15 March 2022 imposing definitive countervailing duties on imports of stainless steel cold-rolled flat products originating in India and Indonesia and amending Implementing Regulation (EU) 2021/2012 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of stainless steel cold-rolled flat products originating in India and Indonesia

  31. #2517395

    Tuarascáil ó Chomhlacht Achomhairc EDT, Na Stáit Aontaithe — Cinneadh Deiridh i leith Dleacht Frithchúitimh i ndáil le Bogadhmad Áirithe ó Cheanada, WT/DS257/AB/R, 19 Eanáir 2004, mír 143).

    WTO Appellate Body Report, United States – Final Countervailing Duty Determination with respect to Certain Softwood Lumber from Canada, WT/DS257/AB/R, 19 January 2004, para. 143.

    Commission Implementing Regulation (EU) 2022/1478 of 6 September 2022 extending the definitive countervailing duty imposed by Implementing Regulation (EU) 2020/776, on imports of certain woven and/or stitched glass fibre fabrics originating in the People’s Republic of China and Egypt to imports of certain woven and/or stitched glass fibre fabrics consigned from Turkey, whether declared as originating in Turkey or not

  32. #2651620

    Ceadúnas clóis adhmaid Ceadúnas, mar a liostaítear in alt 40 d’Acht na bhForaoisí, Uimh. 6 de 2009, arna dheonú ag CFG chun cead a thabhairt do dhuine adhmad a cheannach, a stóráil agus a dhíol ina áitreabh féin.

    Lumber yard licence A licence, as listed in section 40 of the Forests Act No 6 of 2009, granted by the GFC to permit a person to conduct the business of buying, storing and selling timber on his premises.

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  33. #2652245

    Ní mór an chlibeáil a dhéanamh mar seo a leanas: greamaítear leath den chlib den stupa tráth an leagtha, agus greamaítear an leath eile, ar a bhfuil an tsraith uimhreacha céanna a thaifeadtar ar chlib an stumpa, ar tháirgí adhmaid (lomáin, adhmad, cairn, pollaí agus cuaillí) atá á n-iompar ó limistéir foraoise Stáit, ó thailte Stáit atá á n-athrú ó thailte príobháideacha agus ó Shráidbhailte Mheir-Indiacha.

    Tagging must be done as follows: half of the tag is affixed to the stump at the time of felling and the other half bearing the same sequence of numbers as recorded on the stump tag is affixed to the timber product (logs, lumber, piles, poles and posts) being transported from State forest areas, State lands in conversion, private lands and Amerindian Villages.

    Voluntary Partnership Agreement between the European Union and the Co-operative Republic of Guyana on forest law enforcement, governance and trade in timber products to the European Union

  34. #2733414

    Féach freisin Tuarascáil ón mBuanchomhlacht Achomhairc maidir le US – Hot-Rolled Steel (mír 73), inar thug an Buanchomhlacht Achomhairc le fios go bhfuil na teorainneacha ama maidir le himscrúduithe a thabhairt i gcrích a leagtar amach in Airteagal 5.10 “sainordaithe” faoin gComhaontú Frithdhumpála, agus an Tuarascáil ón bPainéal maidir le US – Softwood Lumber V (mír 7.333), áit ar thug an painéal “srian” ar na teorainneacha ama sin.

    Also Appellate Body Report in US – Hot-Rolled Steel (para. 73), where the Appellate Body indicated that the time limits for concluding investigations set out in Article 5.10 are ‘mandated’ under the Anti-Dumping Agreement and the Panel Report in US – Softwood Lumber V (para. 7.333), where the panel described these time limits as ‘strict’.

    Commission Implementing Regulation (EU) 2023/609 of 17 March 2023 reimposing a definitive anti-dumping duty on imports of electric bicycles originating in the People’s Republic of China as regards Giant Electric Vehicle (Kunshan) Co., Ltd following the judgment of the General Court in case T-242/19

  35. #2980202

    plandaí arna gcur chun táirgí talmhaíochta a tháirgeadh nuair atá níos mó ná dóchúlacht chaol ann go mbuainfidh agus go ndíolfaidh an t-eintiteas an planda mar tháirge talmhaíochta freisin, seachas díolachán de dhramhaíl theagmhasach (crainn a chuirtear de bharr a gcuid torthaí agus a gcuid adhmaid araon, mar shampla); agus

    plants cultivated to produce agricultural produce when there is more than a remote likelihood that the entity will also harvest and sell the plant as agricultural produce, other than as incidental scrap sales (for example, trees that are cultivated both for their fruit and their lumber); and

    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)

  36. #2980280

    I measc na samplaí de shócmhainní bitheolaíocha intomhalta tá beostoc atá beartaithe chun feoil a tháirgeadh, beostoc a choinnítear le díol, iasc i bhfeirmeacha, barra amhail grán buí agus cruithneacht, táirgí ar phlanda iompair agus crainn atá á bhfás le haghaidh connadh.

    Examples of consumable biological assets are livestock intended for the production of meat, livestock held for sale, fish in farms, crops such as maize and wheat, produce on a bearer plant and trees being grown for lumber.

    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)