#575333
ioncam ó mhaoin infhála, gan an t-ioncam infhála maidir le gníomhaíochtaí margaidh a áireamh (ar thaobh na n-acmhainní).
property income receivable, excluding that receivable in connection with market activities (on the resources side).
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#492769
(b) Más lú méid na comaoine is infhaighte (dá ngairtear ‘an chomaoin iarbhír is infhaighte’ sa Chuid seo) faoi aon socrú lena mbaineann an t-alt seo ná an méid neamhthuilleamaíoch, ansin déanfar na brabúis nó na gnóchain nó na caillteanais de chuid an tsoláthróra is inmhuirearaithe i leith cánach faoi Chás I nó II de Sceideal D a ríomh amhail is dá mb’infhaighte an méid neamhthuilleamaíoch seachas an
(b) If the amount of the consideration receivable (in this Part referred to as the ‘actual consideration receivable’) under any arrangement to which this section applies is less than the arm’s length amount, then the profits or gains or losses of the supplier that are chargeable to tax under Case I or II of Schedule D shall be computed as if the arm’s length amount were receivable instead of the actual consideration receivable.
#492938
ciallaíonn ‘ríchíosanna iomchuí’ ríchíosanna is infhaighte ag cuideachta—
‘relevant royalties’ means royalties receivable by a company—
#498575
(b) Ní mheasfar cuideachta a bheith ina cuideachta a sheolann, go hiomlán nó go formhór, gníomhaíochtaí trádála iomchuí dá dtagraítear i mír (c)(i), ach amháin i gcás nach lú, i ngach ceann de na 3 thréimhse chuntasaíochta dá dtagraítear i mír (c)(ii), an méid iomlán is infhaighte ó dhíolacháin a dhéantar nó ó sheirbhísí a thugtar i gcúrsa na ngníomhaíochtaí sin ná 75 faoin gcéad den mhéid iomlán is infhaighte ag an gcuideachta ó na díolacháin go léir a dhéantar agus ó na seirbhísí go léir a thugtar i gcúrsa gnó thas tráchta cuartaíochta agus 90 faoin gcéad den mhéid iomlán is infhaighte ag an gcuideachta ó na díolacháin go léir a dhéantar agus ó na seirbhísí go léir a thugtar i gcúrsa gníomhaíochtaí trádála iomchuí eile.
(b) A company shall be regarded as a company which carries on wholly or mainly relevant trading activities referred to in paragraph (c)(i) only if in each of the 3 accounting periods referred to in paragraph (c)(ii) the total amount receivable from sales made or services rendered in the course of such activities is not less than 75 per cent of the total amount receivable by the company from all sales made and services rendered in the course of tourist traffic undertakings and 90 per cent of the total amount receivable by the company from all sales made and services rendered in the course of other relevant trading activities.
#557608
íocaíochtaí a chur chun feidhme mar is ceart, ioncam a bhailiú agus méideanna arna mbunú mar mhéideanna is infhaighte a ghnóthú;
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
#557710
Na méideanna is infhaighte a mheas
Estimate of amounts receivable
#557719
Na méideanna is infhaighte a shuí
Establishment of amounts receivable
#557721
Is éard atá i gceist leis an méid is infhaighte a bhunú an gníomh lena ndéanfaidh an t-oifigeach údarúcháin an méid seo a leanas:
The establishment of an amount receivable is the act by which the authorising officer responsible:
#557745
Féadfaidh an t-oifigeach údarúcháin trí tharmligean méid is infhaighte arna bhunú a chur ar ceal ina iomláine nó i bpáirt.
The authorising officer by delegation may cancel an established amount receivable in full or in part.
#558984
Roinn 2 Na Méideanna is infhaighte a mheas
Section 2 Estimate of amounts receivable
#558985
Airteagal 77 Na méideanna is infhaighte a mheas
Article 77 Estimate of amounts receivable
#558986
Roinn 3 Na méideanna is infhaighte a shuí
Section 3 Establishment of amounts receivable
#558987
Airteagal 78 Na méideanna is infhaighte a shuí
Article 78 Establishment of amounts receivable
#559309
Roinn 2 Na Méideanna is infhaighte a mheas
Section 2 Estimate of amounts receivable
#559310
Airteagal 77 Na méideanna is infhaighte a mheas
Article 77 Estimate of amounts receivable
#559311
Roinn 3 Na méideanna is infhaighte a shuí
Section 3 Establishment of amounts receivable
#559312
Airteagal 78 Na méideanna is infhaighte a shuí
Article 78 Establishment of amounts receivable
#560490
íocaíochtaí a chur chun feidhme mar is ceart, ioncam a bhailiú agus méideanna arna mbunú mar mhéideanna is infhaighte a ghnóthú;
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
#560594
Na méideanna is infhaighte a mheas
Estimate of amounts receivable
#560603
Méideanna is infhaighte a bhunú
Establishment of amounts receivable
#560605
Na méideanna is infhaighte a shuí
Establishment of amounts receivable
#560606
Is éard atá i gceist leis an méid is infhaighte a bhunú an gníomh lena ndéanfaidh an t-oifigeach údarúcháin an méid seo a leanas:
The establishment of an amount receivable is the act by which the authorising officer responsible:
#560630
Féadfaidh an t-oifigeach údarúcháin trí tharmligean méid is infhaighte arna bhunú a chur ar ceal ina iomláine nó i bpáirt.
The authorising officer by delegation may cancel an established amount receivable in full or in part.
#570042
Cuntais eile infhála/iníoctha (F.8)
Other accounts receivable/payable (F.8)
#570044
Cuntais eile infhála/iníoctha, gan creidmheasanna trádála agus airleacain a áireamh (F.89)
Other accounts receivable/payable, excluding trade credits and advances (F.89)
#570079
Cuntais eile infhála/iníoctha (AF.8)
Other accounts receivable/payable (AF.8)
#573215
cuntais eile infhála (AF.8).
other accounts receivable (AF.8).
#573234
suim an ioncaim airgid infhála ó íocaíochtaí cúpóin gach tréimhse;
the amount of the money income receivable from coupon payments each period;
#573324
móide aon ioncam ó mhaoin nó aistrithe reatha infhála
plus any property incomes or current transfers receivable,
#573920
AF.8 Cuntais eile infhála/iníoctha.
AF.8 Other accounts receivable/payable.
#573932
F.8 Cuntais eile infhála/iníoctha.
F.8 other accounts receivable/payable.
#574343
cuntais eile infhála/iníoctha (AF.8), lena n-áirítear creidmheasanna trádála agus airleacain (AF.81);
other accounts receivable/payable (AF.8), including trade credits and advances (AF.81);
#574640
Cuimsíonn idirbhearta airgeadais i gcuntais eile infhála/iníoctha na nithe seo a leanas:
Financial transactions in other accounts receivable/payable comprise:
#574642
cuntais eile infhála/iníoctha, gan creidmheasanna trádála agus airleacain a áireamh (F.89).
Other accounts receivable/payable, excluding trade credits and advances (F.89).
#574667
Ní chuimsíonn cuntais eile infhála/iníoctha:
Other accounts receivable/payable do not include:
#575329
ioncam ó mhaoin infhála, gan an t-ioncam infhála maidir le gníomhaíocht an ghnóthais a áireamh (ar thaobh na n-acmhainní);
property income receivable, excluding that receivable in connection with the activity of the enterprise (on the resources side);
#575569
D.2 Cánacha ar tháirgeadh agus ar allmhairí, infhála
D.2 Taxes on production and imports, receivable
#575570
D.39 Fóirdheontais eile ar tháirgeadh, infhála
D.39 Other subsidies on production, receivable
#575571
D.4 Ioncam ó mhaoin, infhála
D.4 Property income, receivable
#575573
D.9r Aistrithe caipitil, infhála
D.9r Capital transfers, receivable
#576270
móide ioncaim phríomha réadacha is infhála ón gcoigríoch
plus real primary incomes receivable from abroad
#576273
móide aistrithe reatha réadacha is infhála ón gcoigríoch
plus real current transfers receivable from abroad
#577627
tá glanphréimheanna athárachais neamhshaoil (D.712) iníoctha ag sealbhóirí polasaithe agus infhála ag athárachóirí.
net non-life reinsurance premiums (D.712) are payable by policyholders and receivable by reinsurers.
#577762
Déantar í a thaifeadadh mar idirbheart dáileacháin atá iníoctha ag an bhfostóir agus infhála ag an bhfostaí.
It is recorded as a distributive transaction payable by the employer and receivable by the employee.
#578530
Cuntais eile infhála/iníoctha
Other accounts receivable/payable
#579197
airgeadra agus taiscí (AF.2), iasachtaí (AF.4) agus cuntais eile infhála/iníoctha (AF.8).
currency and deposits (AF.2), loans (AF.4) and other accounts receivable/payable (AF.8).
#579699
Leachtaítear suíomhanna na gcuntas infhála/iníoctha nuair a íoctar an t-airgead.
The accounts receivable/payable positions unwind when the cash is paid.
#586371
beidh próiseas doiciméadaithe i bhfeidhm ag institiúid trína mbaileofar íocaíochtaí infhála i gcásanna struis.
institution shall have in place a documented process for collecting receivable payments in distressed situations.
#586724
I gcás earraí infhaighte, beidh luach na n-earraí infhaighte cothrom leis an méid is infhaighte.
For receivables, the value of receivables shall be the amount receivable.
#587999
1 Ús infhála agus ioncam dá shamhail
1 Interest receivable and similar income