barántaí arna soláthar ag monaróir, déileálaí nó miondíoltóir i ndáil lena chuid earraí nó seirbhísí a dhíol le custaiméir (féach IFRS 15 Ioncam ó Chonarthaí le Custaiméirí).
warranties provided by a manufacturer, dealer or retailer in connection with the sale of its goods or services to a customer (see IFRS 15 Revenue from Contracts with Customers);
Tagann barántaí táirge arna n-eisiúint ag páirtí eile i ndáil le hearraí arna ndíol ag monaróir, déileálaí nó miondíoltóir faoi raon feidhme IFRS 17.
Product warranties issued by another party for goods sold by a manufacturer, dealer or retailer are within the scope of IFRS 17.
Seasann an ball seo do dhliteanas teagmhasach le haghaidh na costais mheasta a bhaineann le barántais i ndáil le táirgí díolta a chúiteamh.
This member stands for a contingent liability for estimated costs of making good under warranties for products sold.
Seasann an ball seo d’fhoráil le haghaidh na costais mheasta a bhaineann le barántais i ndáil le táirgí díolta a chúiteamh.
This member stands for a provision for estimated costs of making good under warranties for products sold.
Seasann an ball seo do dhliteanas teagmhasach le haghaidh na costais mheasta a bhaineann le barántais i ndáil le táirgí díolta a chúiteamh.
This member stands for a contingent liability for estimated costs of making good under warranties for products sold.
Seasann an ball seo d’fhoráil le haghaidh na costais mheasta a bhaineann le barántais i ndáil le táirgí díolta a chúiteamh.
This member stands for a provision for estimated costs of making good under warranties for products sold.
gnáth-uiríll agus barántaí a bhaineann le haistriú calaoiseach agus coincheapa maidir le réasúntacht, meon macánta agus cóirdhéileálacha a d’fhéadfadh aistriú a neamhbhailíochtú de thoradh caingean dlí;
normal representations and warranties relating to fraudulent transfer and concepts of reasonableness, good faith and fair dealings that could invalidate a transfer as a result of legal action;
B27 Déanfar meastóireacht ar chonarthaí ina bhféadfaidh custaiméir táirge lochtach a chur ar ais agus táirge feidhmiúil a fháil ina ionad i gcomhréir leis an treoraíocht maidir le barántaí i míreanna B28–B33.
B27 Contracts in which a customer may return a defective product in exchange for a functioning product shall be evaluated in accordance with the guidance on warranties in paragraphs B28–B33.
Soláthraítear cinnteacht do chustaiméir le roinnt barántaí go bhfeidhmeoidh an táirge gaolmhar de réir mar a bhí beartaithe ag na páirtithe toisc go gcomhlíonann sé sonraíochtaí a comhaontaíodh.
Some warranties provide a customer with assurance that the related product will function as the parties intended because it complies with agreed-upon specifications.
Soláthraíonn barántaí eile seirbhís don chustaiméir in éineacht leis an gcinnteacht go gcomhlíonann an táirge sonraíochtaí a comhaontaíodh.
Other warranties provide the customer with a service in addition to the assurance that the product complies with agreed-upon specifications.
barántaí arna soláthar ag monaróir, déileálaí nó miondíoltóir i ndáil lena chuid earraí nó seirbhísí a dhíol le custaiméir (féach IFRS 15 Ioncam ó Chonarthaí le Custaiméirí).
warranties provided by a manufacturer, dealer or retailer in connection with the sale of its goods or services to a customer (see IFRS 15 Revenue from Contracts with Customers).
Barántaí táirge arna n-eisiúint ag páirtí eile i ndáil le hearraí arna ndíol ag monaróir, déileálaí nó miondíoltóir, tagann siad faoi raon feidhme IFRS 17.
Product warranties issued by another party for goods sold by a manufacturer, dealer or retailer are within the scope of IFRS 17.
(3) Na barántaí agus na coinníollacha atá leagtha amach i bhfo-alt (1) den alt seo, beid intuigthe d'ainneoin aon chomhaontuithe contrártha dhó sin, agus ní bheidh an t-únaer i dteideal seasamh ar aon fhoráil sa chomhaontú a dhéanfas eisiadh nó modhnú ar an gcoinníoll atá leagtha amach i bhfo-alt (2) den alt seo mura gcruthaí sé gur cuireadh an fhoráil i bhfios don fhostóir agus gur soiléiríodh a héifeacht dó sar a ndearnadh an comhaontú.
(3) The warranties and conditions set out in subsection (1) of this section shall be implied notwithstanding any agreement to the contrary, and the owner shall not be entitled to rely on any provision in the agreement excluding or modifying the condition set out in subsection (2) of this section unless he proves that before the agreement was made the provision was brought to the notice of the hirer and its effect made clear to him.
—I gcás earraí a ligean faoi chomhaontú fruilcheannaigh beidh éifeacht le halt 12 (a bhaineann le barántaí le haghaidh páirteanna breise agus seirbhísithe) agus le hailt 15 go 19 (a bhaineann le ráthaíochtaí agus gealltanais) amhail is dá mba chomhaontú fruilcheannaigh conradh chun earraí a dhíol, dá mba é an ceannaitheoir an fruilitheoir agus dá mba é an díoltóir an duine a sheol na réamhchaibidlí (mar a mhínítear in alt 35).
—Where goods are let under a hire-purchase agreement section 12 (which relates to warranties for spare parts and servicing) and sections 15 to 19 (which relate to guarantees and undertakings) shall have effect as if a contract for the sale of goods were a hire-purchase agreement, the buyer were the hirer and the person by whom the antecedent negotiations (as defined in section 35) were conducted were the seller.
—I gcás inar dóigh leis an Aire gur gá é ar mhaithe le leas an phobail agus tar éis dó dul i gcomhairle leis an tionscal árachais agus le hionadaithe do thomhaltóirí, féadfaidh sé le hordú cóid chleachtais a fhorordú a bheidh le comhlíonadh ag gnóthais, agus iad ag déileáil le togróirí polasaithe árachais agus le sealbhóirí polasaí a bheidh ag athnuachan polasaithe árachais, i dtaobh an dualgais maidir le nochtadh agus barántaí.
—Where the Minister considers it necessary in the public interest and following consultation with the insurance industry and consumer representatives, he may by order prescribe codes of conduct to be observed by undertakings in their dealings with proposers of policies of insurance and policyholders renewing policies of insurance in respect of duty of disclosure and warranties. Section 9
Soláthróidh an díoltóir uiríll agus barántaí nach bhfuil na neamhchosaintí foluiteacha a áirítear san urrúsú, chomh fada agus is eol dó, nach bhfuil siad faoi eire ná faoi bhac eile ag coinníoll a bhféadfaí a thuar go ndéanfadh sé dochar d’infhorfheidhmitheacht an fhíordhíolacháin nó an tsannacháin nó an aistrithe lena ngabhann an éifeacht chéanna dhlíthiúil.
The seller shall provide representations and warranties that, to the best of its knowledge, the underlying exposures included in the securitisation are not encumbered or otherwise in a condition that can be foreseen to adversely affect the enforceability of the true sale or assignment or transfer with the same legal effect.
Chun críocha na míre seo, maidir le hionadú neamhchosaintí lena ndéantar sárú ar uiríll nó ar bharántaí nó, i gcás ina n-áirítear tréimhse athshlánaithe san urrúsú, ní mheasfar na neamhchosaintí a chuirtear leis lena gcomhlíontar na coinníollacha athshlánaithe sainithe mar bhainistiú gníomhach punainne.
For the purposes of this paragraph, the substitution of exposures that are in breach of representations or warranties or, where the securitisation includes a replenishment period, the addition of exposures that meet the defined replenishment conditions, shall not be considered active portfolio management.
Tá barántaí táirge arna n-eisiúint go díreach ag monaróir, déileálaí nó miondíoltóir lasmuigh de raon feidhme IFRS 17, agus mír 7(a) á cur i bhfeidhm, áfach, agus tagann siad faoi raon feidhme IFRS 15 nó IAS 37 Forálacha, Dliteanais Theagmhasacha agus Sócmhainní Teagmhasacha ina ionad sin.
However, product warranties issued directly by a manufacturer, dealer or retailer are outside the scope of IFRS 17 applying paragraph 7(a), and are instead within the scope of IFRS 15 or IAS 37 Provisions, Contingent Liabilities and Contingent Assets;
Míniú achomair ar uiríll agus ar bharántaí an tionscnóra go bhfuil teideal dlíthiúil iomlán agus bailí ag an tionscnóir nó ag eintiteas an ghrúpa lena mbaineann an tionscnóir ar na neamhchosaintí foluiteacha agus ar na cearta coimhdeacha comhlachaithe a ghabhann leo.
A concise explanation of the originator’s representations and warranties that the originator or an entity of the group to which the originator belongs has full legal and valid title to the underlying exposures and their associated ancillary rights.
Míniú achomair ar uiríll agus barántaí an tionscnóra, i gcás inar institiúid chreidmheasa é an tionscnóir mar a shainmhínítear in Airteagal 4(1), pointe (1), de Rialachán (AE) Uimh. 575/2013, nó gnóthas árachais mar a shainmhínítear in Airteagal 13, pointe (1), de Threoir 2009/138/CE, coinneoidh an tionscnóir nó eintiteas atá san áireamh i raon feidhme na maoirseachta ar bhonn comhdhlúite riosca creidmheasa na neamhchosaintí foluiteacha ar a chlár comhardaithe.
A concise explanation of the originator’s representations and warranties that, where the originator is a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013, or an insurance undertaking as defined in Article 13, point (1), of Directive 2009/138/EC, the originator or an entity which is included in the scope of supervision on a consolidated basis keeps the credit risk of the underlying exposures on its balance sheet.
Míniú achomair ar uiríll agus barántaí an tionscnóra go gcomhlíonann gach neamhchosaint fholuiteach, ar an dáta a áirítear í sa phunann urrúsaithe, na critéir incháilitheachta agus na coinníollacha uile le haghaidh íocaíocht cosanta creidmheasa, cé is moite de tharlú teagmhais creidmheasa dá dtagraítear in Airteagal 26e(1) de Rialachán (AE) 2017/2402, i gcomhréir leis an gcomhaontú cosanta creidmheasa a chuimsítear sa doiciméadacht urrúsúcháin.
A concise explanation of the originator’s representations and warranties that each underlying exposure complies, at the date it is included in the securitised portfolio, with the eligibility criteria and with all conditions, other than the occurrence of a credit event as referred to in Article 26e(1) of Regulation (EU) 2017/2402, for a credit protection payment in accordance with the credit protection agreement contained within the securitisation documentation.
Míniú achomair ar uiríll agus ar bharántaí an tionscnóra go gcuimsíonn, chomh fada agus is eol don tionscnóir, sa chonradh maidir le gach neamhchosaint fholuiteach oibleagáid dhlithiúil, bhailí, cheangailteach agus in-fhorfheidhmithe ar an bhféichiúnaí na suimeanna airgid a shonraítear sa chonradh sin a íoc.
A concise explanation of the originator’s representations and warranties that, to the best of the originator’s knowledge, the contract for each underlying exposure contains a legal, valid, binding and enforceable obligation on the obligor to pay the sums of money specified in that contract.
Míniú achomair ar uiríll agus ar bharántaí an tionscnóra go gcomhlíonann na neamhchosaintí foluiteacha na critéir fhrithgheallta atá chomh dian céanna leis na critéir fhrithgheallta chaighdeánacha a chuireann an tionscnóir i bhfeidhm maidir le neamhchosaintí comhchosúla nach bhfuil urrúsaithe.
A concise explanation of the originator’s representations and warranties that the underlying exposures comply with underwriting criteria that are no less stringent than the standard underwriting criteria that the originator applies to similar exposures that are not securitised.
Míniú achomair ar uiríll agus ar bharántaí an tionscnóra nach bhfuil, chomh fada agus is eol don tionscnóir, sárú ábhartha ná mainneachtain déanta ag aon duine de na féichiúnaithe ar aon oibleagáid a bhí orthu i leith neamhchosaint fholuiteach ar an dáta a áirítear an neamhchosaint fholuiteach sin sa phunann urrúsaithe.
A concise explanation of the originator’s representations and warranties that, to the best of the originator’s knowledge, none of the obligors are in material breach or default of any of their obligations in respect of an underlying exposure on the date on which that underlying exposure is included in the securitised portfolio exposures.
Míniú achomair ar uiríll agus barántaí an tionscnóra nach gcuimsítear, chomh fada agus is eol don tionscnóir, aon fhaisnéis bhréagach maidir le mionsonraí na neamhchosaintí foluiteacha i ndoiciméadacht an idirbhirt.
A concise explanation of the originator’s representations and warranties that, to the best of the originator’s knowledge, the transaction documentation does not contain any false information on the details of the underlying exposures.
Míniú achomair ar uiríll agus barántaí an tionscnóra ar dháta deiridh an idirbhirt nó nuair a dhéantar neamhchosaint fholuiteach a áireamh sa phunann urrúsaithe, nach bhfuil leasú déanta ar an gconradh idir an féichiúnaí agus an t-iasachtóir bunaidh i ndáil leis an neamhchosaint fholuiteach sin ar bhealach lena ndéantar difear d’in-fhorfheidhmitheacht nó d’inbhailitheacht na neamhchosanta foluití sin.
A concise explanation of the originator’s representations and warranties that at the closing of the transaction or when an underlying exposure is included in the securitised portfolio, the contract between the obligor and the original lender in relation to that underlying exposure has not been amended in such a way that the enforceability or collectability of that underlying exposure has been affected.
Ionadú neamhchosaintí lena ndéantar sárú ar uiríll nó ar bharántaí nó, i gcás ina n-áirítear tréimhse athshlánaithe san urrúsú, neamhchosaintí lena gcomhlíontar na coinníollacha athshlánaithe sainithe a chur isteach, míniú achomair nach measfar é sin mar bhainistiú gníomhach punainne chun críocha réimse STSSY35.
For the purposes of field STSSY35, a concise explanation that the substitution of exposures that are in breach of representations or warranties or, where the securitisation includes a replenishment period, the addition of exposures that meet the defined replenishment conditions are not to be considered active portfolio management.
24 I gcás go bhfuil líon oibleagáidí comhchosúla ann (e.g. barántais táirge nó conarthaí comhchosúla), cinntear an dóchúlacht go n-éileofar eis-sreabhadh sa socrú trí bhreithniú a dhéanamh ar an aicme oibleagáidí ina hiomláine.
24 Where there are a number of similar obligations (e.g. product warranties or similar contracts) the probability that an outflow will be required in settlement is determined by considering the class of obligations as a whole.
55 Uaireanta, bíonn eintiteas in ann brath ar pháirtí eile chun cuid den chaiteachas, nó an caiteachas uile, is gá chun foráil a shocrú (mar shampla trí chonarthaí árachais, clásail shlánaíochta nó baránta na soláthróirí).
55 Sometimes, an entity is able to look to another party to pay part or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties).
Má gheallann eintiteas baránta de chineál cinnteachta agus baránta de chineál seirbhíse ach nach féidir leis go réasúnta cuntas ar leithligh a choinneáil orthu, coinneoidh an t-eintiteas cuntas ar an dá bharánta le chéile mar oibleagáid feidhmíochta aonair.
If an entity promises both an assurance-type warranty and a service-type warranty but cannot reasonably account for them separately, the entity shall account for both of the warranties together as a single performance obligation.
Mar sin féin, barántaí táirge arna n-eisiúint go díreach ag monaróir, déileálaí nó miondíoltóir, tá siad lasmuigh de raon feidhme IFRS 17, agus mír 7(a) á cur i bhfeidhm, agus, ina ionad sin, tagann siad faoi raon feidhme IFRS 15 nó IAS 37 Forálacha, Dliteanais Theagmhasacha agus Sócmhainní Teagmhasacha;
However, product warranties issued directly by a manufacturer, dealer or retailer are outside the scope of IFRS 17 applying paragraph 7(a), and are instead within the scope of IFRS 15 or IAS 37 Provisions, Contingent Liabilities and Contingent Assets;