#579400
In éagmais aonaid tomhais ar ioncam fiontraíoch, úsáidtear brabús oibriúcháin ina ionad sin i gcuntais ghnó.
In the absence of a measure of entrepreneurial income, the operating profit in business accounts is used as a proxy.
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#2111412
Asbhainfear an brabús oibriúcháin ó na costais incháilithe ex ante ar bhonn réamh-mheastachán réasúnach agus fíorófar é ex post trí shásra aisghlámtha.
The operating profit shall be deducted from the eligible costs ex ante on the basis of reasonable projections and verified ex post through a claw-back mechanism.
#2236825
Imthosca margaidh fíorfhabhracha a bhfuil mar thoradh orthu go dtagann méadú níos mó ná an 10 % sin ar bhrabús oibriúcháin;
Exceptionally favourable market conditions which result in an increase of the operating profit higher than the 10 %;
#2264332
Is é atá in ROIC (toradh ar chaipiteal infheistithe) an cóimheas idir NOPAT (glanbhrabús oibriúcháin iarchánach) agus an caipiteal infheistithe.
ROIC (return on invested capital) is the ratio of NOPAT (net operating profit after tax) and invested capital.
#2264333
Fuair an Coimisiún NOPAT trí ráta cánach corparáide 24 % na hIodáile (IRES) a iolrú faoin mbrabús oibriúcháin (EBIT) a tuairiscíodh ar leathanach 101 den tuarascáil deimhniúcháin.
The Commission obtained NOPAT by multiplying the Italian corporate tax rate of 24 % (IRES) by the operating profit (EBIT) reported at page 101 of the certification report.
#2335858
Thug Eurofer faoi deara gur ríomhadh an tagarmharc ar an mbrabús oibriúcháin (EBITA), ach ba chosúil go dtagraíonn an fhaisnéis a cuireadh ar fáil maidir le hidirbhearta den chineál céanna do chuideachtaí cruach do EBITDA.
Eurofer noted that the benchmark was calculated on the operating profit (EBITA), but the information provided on the similar transactions for steel companies seemed to refer to the EBITDA.
#2335863
Seachas féachaint le EBITDA a athríomh bunaithe ar na sonraí atá ar fáil, bhain an Coimisiún úsáid as brabús oibriúcháin SMI chun an sochar a ríomh.
Instead of trying to recalculate EBITDA based on the available data, the Commission indeed used the operating profit of SMI to calculate the benefit.
#2852702
Asbhainfear an brabús oibriúcháin ó na costais incháilithe ex ante ar bhonn réamh-mheastachán réasúnach agus fíorófar é ex post trí shásra aisghlámtha.
The operating profit shall be deducted from the eligible costs ex ante, on the basis of reasonable projections and verified ex post through a claw-back mechanism.
#2853050
Asbhainfear an brabús oibriúcháin ó na costais incháilithe ex ante ar bhonn réamh-mheastachán réasúnach agus fíorófar é ex post trí shásra aisghlámtha.
The operating profit shall be deducted from the eligible costs ex ante on the basis of reasonable projections and verified ex post through a claw-back mechanism.
#2977977
glansreafaí airgid iarmhír nó brabús nó caillteanas oibriúcháin a shreabhann ón tsócmhainn atá níos measa go suntasach ná na cinn a bhí buiséadaithe;
actual net cash flows or operating profit or loss flowing from the asset that are significantly worse than those budgeted;
#2977978
laghdú suntasach ar ghlansreafaí airgid buiséadaithe nó ar bhrabús oibriúcháin, nó méadú suntasach ar chaillteanas buiséadaithe, a shreabhann ón tsócmhainn; nó
a significant decline in budgeted net cash flows or operating profit, or a significant increase in budgeted loss, flowing from the asset; or
#434463
(b) aon bhrabús oibríochta nó barrachas a gheobhaidh SaorCAE mar thoradh ar Ionstraimí Maoinithe arna ráthú ag na Ráthóirí a eisiúint aici, déanfar é a íoc mar luach saothair breise leis na Ráthóirí faoi threoir a gCéatadán Coigeartaithe Treorach Ranníoca faoi seach.
(b) any operating profit or surplus derived by EFSF which results from its issuance of Funding Instruments guaranteed by the Guarantors shall be paid as additional remuneration to the Guarantors by reference to their respective Adjusted Contribution Key Percentage.
#2111411
I gcás ina ndéanfar infheistíocht i gcomhréir le mír 6, pointe (b), gan próiseas roghnúcháin iomaíoch, ní rachaidh an méid cabhrach thar an difríocht idir na costais incháilithe agus brabús oibriúcháin na hinfheistíochta.
Where an investment is carried out in accordance with paragraph 6, point (b), without a competitive selection process, the aid amount shall not exceed the difference between the eligible costs and the operating profit of the investment.
#2111458
I gcás ina ndéanfar infheistíocht i gcomhréir le mír 7, pointe (b), gan próiseas roghnúcháin iomaíoch, ní rachaidh an méid cabhrach thar an difríocht idir na costais incháilithe agus brabús oibriúcháin na hinfheistíochta.
Where an investment is carried out in accordance with paragraph 7, point (b), without a competitive selection process, the aid amount shall not exceed the difference between the eligible costs and the operating profit of the investment.
#2179915
Shloinn an chuideachta an brabús oibriúcháin mar chéatadán de na hioncaim, agus maidir leis an ngnáthluach a ríomh, ní mór é a shloinneadh mar chéatadán de chostas na n-earraí díolta, nárbh fhéidir a luach a chinneadh ó fhaisnéis airgeadais Arcosa maidir lena hoibríochtaí i Meicsiceo.
The company expressed the operating profit as a percentage of the revenues while for the construction of the normal value, it must be expressed as a percentage of the cost of goods sold, the value of which could not be determined from the financial information of Arcosa with regard to its operations in Mexico.
#2236820
Imthosca margaidh fíor-neamhfhabhracha nach mbraitheann ar an gCuideachta, a bhfuil mar thoradh orthu go dtéann na himthosca oibriúcháin chun donais agus dá bhrí sin go mbíonn costais oibriúcháin níos airde nó ioncam taraife níos ísle ann ar dhóigh is go mbeidh athrú diúltach de bhreis agus 10 % ar bhrabús oibriúcháin;
Exceptionally unfavourable market conditions not dependent on the Company, which result in the worsening of the operating conditions and as a consequence in higher operating costs or lower tariff revenues, such as to result in a negative change of operating profit of more than 10 %.
#2335843
Bunaithe ar an toradh a bhí ar 11 idirbheart díolacháin cuideachtaí cruach sa tréimhse 2006 go 2019, chinn an Coimisiún gurbh ionann praghas réasúnta ar scaireanna i gcuideachta chruach agus 8 oiread an bhrabúis oibriúcháin.
Based on the result of 11 sales transactions of steel companies in the period 2006 to 2019, the Commission concluded that a reasonable price for the shares in a steel company would be 8 times the operating profit.
#2335844
Dá bhrí sin, ríomhadh an sochar mar an difríocht idir luach bhun 24 % na hInfheistíochta Reed an luach 8 uair brabús oibriúcháin SMI ar 2018 lúide an praghas a d’íoc an Reed Investment.
Therefore, the benefit was calculated as the difference between the value of Reed Investment’s 24 % stake valued at 8 times the operating profit of SMI for 2018 less the price paid by Reed Investment.
#2852701
De rogha ar mhíreanna 4 go 9, ní rachaidh méid na cabhrach thar an difríocht idir na costais infheistíochta a bhaineann go díreach le leibhéal níos airde cosanta comhshaoil a bhaint amach agus brabús oibriúcháin na hinfheistíochta.
Alternatively to paragraphs 4 to 9, the aid amount shall not exceed the difference between the investment costs directly linked to the achievement of a higher level of environmental protection and the operating profit of the investment.
#2853049
I gcás ina ndéanfar infheistíocht i gcomhréir le mír 6, pointe (b), gan próiseas roghnúcháin iomaíoch, ní rachaidh an méid cabhrach thar an difríocht idir na costais incháilithe agus brabús oibriúcháin na hinfheistíochta.
Where an investment is carried out in accordance with paragraph 6, point (b), without a competitive selection process, the aid amount shall not exceed the difference between the eligible costs and the normal operating profit of the investment.
#2853102
I gcás ina ndéanfar infheistíocht i gcomhréir le mír 7, pointe (b), gan próiseas roghnúcháin iomaíoch, ní rachaidh an méid cabhrach thar an difríocht idir na costais incháilithe agus brabús oibriúcháin na hinfheistíochta.
Where an investment is carried out in accordance with paragraph 7, point (b), without a competitive selection process, the aid amount shall not exceed the difference between the eligible costs and the normal operating profit of the investment.