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  1. #2315528

    Airgead tirim agus coibhéisí airgid thirim a aithnítear ón dáta éadála amach

    Cash and cash equivalents recognised as of acquisition date

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  2. #2315530

    [Féach: Airgead agus coibhéisí airgid; Comhcheangail ghnó [member]]

    [Refer: Cash and cash equivalents; Business combinations [member]]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  3. #2315552

    [Féach: Airgead agus coibhéisí airgid srianta]

    [Refer: Restricted cash and cash equivalents]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  4. #2316520

    Airgead tirim reatha srianta agus coibhéisí airgid thirim reatha srianta

    Current restricted cash and cash equivalents

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  5. #2316521

    An méid airgid thirim reatha srianta agus coibhéisí airgid thirim reatha srianta.

    The amount of current restricted cash and cash equivalents.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  6. #2317105

    Tuairisc ar bheartas cuntasaíochta maidir le hairgead tirim agus coibhéisí airgid thirim srianta [text block]

    Description of accounting policy for restricted cash and cash equivalents [text block]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  7. #2317106

    An tuairisc ar bheartas cuntasaíochta an eintitis maidir le hairgead tirim agus coibhéisí airgid thirim srianta.

    The description of the entity's accounting policy for restricted cash and cash equivalents.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  8. #2317143

    Tuairisc ar bheartas cuntasaíochta maidir le comhpháirteanna airgid thirim agus coibhéisí airgid thirim a chinneadh [text block]

    Description of accounting policy for determining components of cash and cash equivalents [text block]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  9. #2317402

    An ráta lascaine a chuirtear i bhfeidhm maidir le réamh-mheastacháin sreabhaidh airgid le haghaidh aonaid giniúna airgid (grúpa aonad).

    The discount rate applied to cash flow projections for a cash-generating unit (group of units).

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  10. #2318061

    An tuairisc ar na tréimhsí ina bhfuil coinne go dtarlóidh sreafaí airgid maidir le fáluithe sreabhaidh airgid.

    The description of periods when cash flows are expected to occur for cash flow hedges.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  11. #2318716

    Nochtadh maidir le hairgead tirim agus coibhéisí airgid thirim [text block]

    Disclosure of cash and cash equivalents [text block]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  12. #2318717

    Nochtadh maidir le hairgead tirim agus coibhéisí airgid thirim.

    The disclosure of cash and cash equivalents.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  13. #2319918

    Nochtadh maidir le hairgead tirim agus coibhéisí airgid thirim srianta [text block]

    Disclosure of restricted cash and cash equivalents [text block]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  14. #2319919

    An nochtadh maidir le hairgead tirim agus coibhéisí airgid thirim srianta.

    The disclosure of restricted cash and cash equivalents.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  15. #2320280

    Éifeacht na n-athruithe sa ráta malairte ar airgead tirim agus ar choibhéisí airgid thirim

    Effect of exchange rate changes on cash and cash equivalents

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  16. #2320283

    Éifeacht na n-athruithe sa ráta malairte ar airgead tirim agus ar choibhéisí airgid thirim [abstract]

    Effect of exchange rate changes on cash and cash equivalents [abstract]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  17. #2320432

    Meastacháin ar luach reatha na n-eis-sreafaí airgid todhchaí seachas sreafaí airgid éadála árachais [member]

    Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  18. #2320750

    Míniú ar idirbhearta infheistíochta agus maoiniúcháin nach gá airgead tirim ná coibhéisí airgid thirim a úsáid ina leith

    Explanation of investing and financing transactions not requiring use of cash or cash equivalents

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  19. #2321344

    Réamhaisnéis airgeadais ar insreafaí (eis-sreafaí) airgid thirim don aonad giniúna airgid, ionchur tomhais [member];

    Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  20. #2322389

    Méadú (laghdú) ar airgead tirim agus ar choibhéisí airgid thirim tar éis éifeacht na n-athruithe ar an ráta malairte

    Increase (decrease) in cash and cash equivalents after effect of exchange rate changes

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  21. #2322391

    An méadú (laghdú) ar airgead tirim agus ar choibhéisí airgid thirim tar éis éifeacht na n-athruithe ar an ráta malairte ar airgead tirim agus ar choibhéisí airgid thirim arna sealbhú in airgeadraí eachtracha.

    The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  22. #2322393

    Glanmhéadú (laghdú) ar airgead tirim agus ar choibhéisí airgid thirim tar éis éifeacht na n-athruithe ar an ráta malairte

    Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  23. #2322394

    Méadú (laghdú) ar airgead tirim agus ar choibhéisí airgid thirim roimh éifeacht na n-athruithe ar an ráta malairte

    Increase (decrease) in cash and cash equivalents before effect of exchange rate changes

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  24. #2322395

    An méadú (laghdú) ar airgead tirim agus ar choibhéisí airgid thirim roimh éifeacht na n-athruithe ar an ráta malairte ar airgead tirim agus ar choibhéisí airgid thirim arna sealbhú in airgeadraí eachtracha.

    The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  25. #2322396

    Glanmhéadú (laghdú) ar airgead tirim agus ar choibhéisí airgid thirim roimh éifeacht na n-athruithe ar an ráta malairte

    Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  26. #2322397

    Méadú (laghdú) ar airgead tirim agus ar choibhéisí airgid thirim, oibríochtaí scortha

    Increase (decrease) in cash and cash equivalents, discontinued operations

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  27. #2322399

    An méadú (laghdú) ar airgead tirim agus ar choibhéisí airgid thirim ó oibríochtaí scortha.

    The increase (decrease) in cash and cash equivalents from discontinued operations.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  28. #2322400

    [Féach: Airgead agus coibhéisí airgid; Oibríochtaí scortha [member]]

    [Refer: Cash and cash equivalents; Discontinued operations [member]]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  29. #2323520

    Ioncam úis ar airgead tirim agus coibhéisí airgid thirim

    Interest income on cash and cash equivalents

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  30. #2323521

    An méid ioncam úis ar airgead tirim agus coibhéisí airgid thirim.

    The amount of interest income on cash and cash equivalents.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  31. #2323522

    [Féach: Ioncam úis; Airgead agus coibhéisí airgid]

    [Refer: Interest income; Cash and cash equivalents]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  32. #2323946

    An méid dliteanas a raibh sreafaí airgid tirim, nó a mbeidh sreafaí airgid tirim, aicmithe sa ráiteas ar shreafaí airgid tirim mar shreafaí airgid ó ghníomhaíochtaí maoiniúcháin ina leith.

    The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  33. #2324711

    Airgead tirim srianta neamhreatha agus coibhéisí airgid thirim srianta neamhreatha

    Non-current restricted cash and cash equivalents

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  34. #2324712

    An méid airgid thirim shrianta neamhreatha agus coibhéisí airgid thirim srianta neamhreatha.

    The amount of non-current restricted cash and cash equivalents.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  35. #2324879

    Coigeartuithe eile dá bhfuil éifeachtaí airgid ag infheistiú nó ag maoiniú sreabhaidh airgid

    Other adjustments for which cash effects are investing or financing cash flow

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  36. #2324897

    Airgead tirim agus coibhéisí airgid thirim eile

    Other cash and cash equivalents

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  37. #2325454

    An sciar comaoine a íoctar (a fuarthas) ina gcuimsítear airgead agus coibhéisí airgid

    Portion of consideration paid (received) consisting of cash and cash equivalents

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  38. #2325457

    [Féach: Fochuideachtaí [member]; Airgead agus coibhéisí airgid; Comaoin íoctha (faighte)]

    [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  39. #2326439

    Airgead tirim srianta agus coibhéisí airgid thirim srianta

    Restricted cash and cash equivalents

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  40. #2326440

    An méid airgid agus coibhéisí airgid a bhfuil a n-úsáid nó a n-aistarraingt srianta.

    The amount of cash and cash equivalents whose use or withdrawal is restricted.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  41. #2446371

    Cuntais airgid thiomnaithe Urrúis-TARGET2 (DCAnna T2S) le haghaidh íocaíochtaí airgid i ndáil le hidirbhearta urrús; agus

    TARGET2-Securities dedicated cash accounts (T2S DCAs) for cash payments in relation to securities transactions; and

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  42. #2447193

    ní dhéanfar orduithe aistrithe airgid ardtosaíochta a shocrú fad a bheidh orduithe aistrithe airgid práinneacha á ciúáilte;

    high priority cash transfer orders shall not be settled while urgent cash transfer orders are queued;

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  43. #2447861

    Le linn na próiseála teagmhasaí, féadfar orduithe aistrithe airgid atá ag teacht isteach a úsáid chun orduithe aistrithe airgid atá ag dul amach a mhaoiniú.

    During contingency processing, incoming cash transfer orders may be used to fund outgoing cash transfer orders.

    Guideline (EU) 2022/912 of the European Central Bank of 24 February 2022 on a new-generation Trans-European Automated Real-time Gross Settlement Express Transfer system (TARGET) and repealing Guideline 2013/47/EU (ECB/2012/27) (ECB/2022/8)

  44. #2526997

    CASH = Airgead tirim

    CASH = Cash

    Commission Implementing Regulation (EU) 2022/1860 of 10 June 2022 laying down implementing technical standards for the application of Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to the standards, formats, frequency and methods and arrangements for reporting (Text with EEA relevance)

  45. #2538393

    Déanfar na dliteanais díorthach a thuairisciú glan ar aon chomhthaobhacht (airgid agus neamhairgid).

    Derivatives liabilities shall be reported gross of any collateral (cash and non-cash).

    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)

  46. #2577329

    Airgead agus sócmhainní a bhaineann le hairgead

    Cash and cash-related assets

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  47. #2582933

    Airgead tirim agus sócmhainní eile is féidir a chomhshó go héasca ina n airgead tirim.

    Cash and other assets that can be easily converted to cash.

    Commission Implementing Regulation (EU) 2022/2499 of 12 December 2022 amending and correcting Implementing Regulation (EU) 2015/220 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

  48. #2589869

    Nochtadh maidir le hairgead tirim agus coibhéisí airgid thirim [text block]

    Disclosure of cash and cash equivalents [text block]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  49. #2590001

    Nochtadh maidir le hairgead tirim agus coibhéisí airgid thirim srianta [text block]

    Disclosure of restricted cash and cash equivalents [text block]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  50. #2590040

    Tuairisc ar bheartas cuntasaíochta maidir le comhpháirteanna airgid thirim agus coibhéisí airgid thirim a chinneadh [text block]

    Description of accounting policy for determining components of cash and cash equivalents [text block]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)