Chuir Eintiteas A ráitis airgeadais i láthair i gcomhréir lena GAAP roimhe seo go bliantúil go dtí an 31 Nollaig gach bliain suas leis an 31 Nollaig 20X4 agus an dáta sin san áireamh.
Entity A presented financial statements in accordance with its previous GAAP annually to 31 December each year up to, and including, 31 December 20X4.
11 Féadfaidh na beartais chuntasaíochta a úsáideann eintiteas ina ráiteas tosaigh IFRS maidir le staid airgeadais a bheith difriúil leis na beartais sin a d’úsáid sé le haghaidh an dáta chéanna trí úsáid a bhaint as a GAAP roimhe seo.
11 The accounting policies that an entity uses in its opening IFRS statement of financial position may differ from those that it used for the same date using its previous GAAP.
15 Féadfaidh eintiteas faisnéis a fháil tar éis an dáta aistrithe chuig IFRSanna maidir le meastacháin a rinne sé faoin GAAP roimhe seo.
15 An entity may receive information after the date of transition to IFRSs about estimates that it had made under previous GAAP.
16 D’fhéadfadh sé gur ghá d’eintiteas meastacháin a dhéanamh i gcomhréir le IFRSanna an dáta aistrithe chuig IFRSanna nach raibh faoi cheangal faoin GAAP roimhe seo.
16 An entity may need to make estimates in accordance with IFRSs at the date of transition to IFRSs that were not required at that date under previous GAAP.
Ina theannta sin, cuireann roinnt eintiteas faisnéis chomparáideach i láthair i gcomhréir leis an GAAP roimhe seo mar aon leis an bhfaisnéis chomparáideach a éilítear le IAS 1.
Furthermore, some entities present comparative information in accordance with previous GAAP as well as the comparative information required by IAS 1.
In aon ráitis airgeadais ina bhfuil achoimrí stairiúla nó faisnéis chomparáideach i gcomhréir le GAAP roimhe seo, déanfaidh eintiteas na nithe a leanas:
In any financial statements containing historical summaries or comparative information in accordance with previous GAAP, an entity shall:
Míneoidh eintiteas an chaoi a ndearna an t-aistriú ón GAAP roimhe seo chuig IFRSanna difear dá staid airgeadais tuairiscithe, dá fheidhmíocht airgeadais agus dá shreafaí airgid.
An entity shall explain how the transition from previous GAAP to IFRSs affected its reported financial position, financial performance and cash flows.
réitigh ar a chothromas a thuairisciú i gcomhréir le GAAP roimhe seo chuig a chothromas i gcomhréir le IFRSanna don dá dháta a leanas:
reconciliations of its equity reported in accordance with previous GAAP to its equity in accordance with IFRSs for both of the following dates:
deireadh na tréimhse is déanaí a cuireadh i láthair i gcuntais bhliantúla is déanaí eintitis i gcomhréir le GAAP roimhe seo.
the end of the latest period presented in the entity’s most recent annual financial statements in accordance with previous GAAP.
Má chuir eintiteas ráiteas ar shreafaí airgid i láthair faoina GAAP roimhe seo, míneoidh sé freisin na coigeartuithe ábhair leis an ráiteas ar shreafaí airgid.
If an entity presented a statement of cash flows under its previous GAAP, it shall also explain the material adjustments to the statement of cash flows.
costas measta comhiomlán na n-infheistíochtaí sin arb é a suim ghlanluacha GAAP roimhe seo an costas measta dóibh;
the aggregate deemed cost of those investments for which deemed cost is their previous GAAP carrying amount;
Má úsáideann eintiteas an díolúine i mír D8B le haghaidh oibríochtaí faoi réir rialáil ráta, nochtfaidh sé an fíoras sin agus an bunús ar ar cinneadh suimeanna glanluacha faoi GAAP roimhe seo.
If an entity uses the exemption in paragraph D8B for operations subject to rate regulation, it shall disclose that fact and the basis on which carrying amounts were determined under previous GAAP.
réiteach ar a chothromas i gcomhréir le GAAP roimhe seo ag deireadh na hidirthréimhse inchomparáide sin lena chothromas faoi IFRSanna ag an dáta sin; agus
a reconciliation of its equity in accordance with previous GAAP at the end of that comparable interim period to its equity under IFRSs at that date; and
gach caillteanas agus gnóthachan iarchurtha a eascraíonn as díorthaigh a tuairiscíodh i gcomhréir le GAAP roimhe seo amhail is dá mba shócmhainní nó dhliteanais iad.
eliminate all deferred losses and gains arising on derivatives that were reported in accordance with previous GAAP as if they were assets or liabilities.
Má d’aithin an glacadóir céaduaire cáilmheas i gcomhréir le GAAP roimhe seo mar asbhaint ó chothromas:
If the first-time adopter recognised goodwill in accordance with previous GAAP as a deduction from equity:
Áirítear ar athruithe den sórt sin athaicmithe ó nó chuig sócmhainní doláimhsithe murar aithníodh cáilmheas i gcomhréir le GAAP roimhe seo mar shócmhainn.
Such changes include reclassifications from or to intangible assets if goodwill was not recognised in accordance with previous GAAP as an asset.
Eascraíonn sé sin más rud é, i gcomhréir le GAAP roimhe seo (a) gur asbhain an t-eintiteas cáilmheas go díreach ó chothromas nó (b) nár chaith sé leis an gcomhcheangal gnó mar éadáil.
This arises if, in accordance with previous GAAP, the entity (a) deducted goodwill directly from equity or (b) did not treat the business combination as an acquisition.
Féadfaidh glacadóir céaduaire atá ag úsáid cuntasaíocht den sórt sin faoi GAAP roimhe seo a roghnú chun sócmhainní ola agus gáis a thomhas ag an dáta aistrithe chuig IFRSanna ar an mbonn a leanas:
A first-time adopter using such accounting under previous GAAP may elect to measure oil and gas assets at the date of transition to IFRSs on the following basis:
sócmhainní sna céimeanna forbartha nó táirgthe ag an méid arna chinneadh don ionad costais faoi GAAP roimhe seo an eintitis.
assets in the development or production phases at the amount determined for the cost centre under the entity’s previous GAAP.
D’fhéadfaí méideanna arna gcinneadh faoi GAAP roimhe seo ach nach gcáilíonn le haghaidh caipitliú i gcomhréir le IFRSanna a áireamh i suim ghlanluacha míreanna den sórt sin.
The carrying amount of such items might include amounts that were determined under previous GAAP but do not qualify for capitalisation in accordance with IFRSs.
aon difríocht idir an tsuim sin agus suim ghlanluacha na ndliteanas sin ag an dáta aistrithe chuig IFRSanna arna chinneadh faoi GAAP roimhe seo an eintitis a shainaithint go díreach i dtuilleamh coimeádta
recognise directly in retained earnings any difference between that amount and the carrying amount of those liabilities at the date of transition to IFRSs determined under the entity’s previous GAAP
ní athshonróidh sé costas iasachtaíochta na comhpháirte a caipitlíodh faoi GAAP roimhe seo agus a áiríodh i suim ghlanluacha sócmhainní ag an dáta sin; agus
shall not restate the borrowing cost component that was capitalised under previous GAAP and that was included in the carrying amount of assets at that date; and
Conradh is ea conradh curtha i gcrích lenar aistrigh an t-eintiteas na hearraí nó na seirbhísí ar fad arna sainaithint i gcomhréir le GAAP roimhe seo.
A completed contract is a contract for which the entity has transferred all of the goods or services identified in accordance with previous GAAP.
ceanglais a GAAP roimhe seo a chur i bhfeidhm in ionad cheanglais IFRS 9 le faisnéis chomparáideach maidir leis na míreanna faoi raon feidhme IFRS 9.
apply the requirements of its previous GAAP in place of the requirements of IFRS 9 to comparative information about items within the scope of IFRS 9.
Más amhlaidh an cás, féadfaidh glacadóir céaduaire a roghnú chun suim ghlanluacha GAAP roimhe seo ar mhír a úsáid ag an dáta aistrithe chuig IFRSanna mar chostas measta.
If this is the case, a first-time adopter may elect to use the previous GAAP carrying amount of such an item at the date of transition to IFRSs as deemed cost.
Ríomhfar na táscairí sin i gcomhréir leis na Caighdeáin Idirnáisiúnta um Thuairisciú Airgeadais (IFRS) nó leis na Prionsabail Chuntasaíochta áitiúla a bhfuil Glactha Leo go Ginearálta (GAAP), i gcomhréir leis na beartais a leagtar amach i gCaibidil IV.
Those indicators shall be calculated in accordance with the International Financial Reporting Standards (IFRS) or local Generally Accepted Accounting Principles (GAAP), in line with the policies set out in Chapter IV.
Áireoidh gnóthais neamhairgeadais a chuireann GAAP náisiúnta i bhfeidhm agus nach bhfuil ag caipitliú sócmhainní ceart úsáide costais léasa in OpEx chomh maith leis na costais a liostaítear sa chéad fhomhír de phointe 1.1.3.1. den Iarscríbhinn seo.
Non-financial undertakings that apply national GAAP and are not capitalising right-of-use assets shall include lease costs in the OpEx in addition to the costs listed in the first subparagraph of point 1.1.3.1 of this Annex.
An tuairisc ar an bhfíoras agus ar an mbunús ar ar leithdháileadh suimeanna glanluacha, a cinneadh faoi GAAP roimhe seo, más rud é go gcuireann an t-eintiteas an díolúine i mír D8A(b) d’IRFS 1 i bhfeidhm le haghaidh sócmhainní ola agus gáis.
The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.
Tuairisc ar an bhfíoras agus ar an mbunús ar ar cinneadh suimeanna glanluacha faoi GAAP roimhe seo, más rud é go gcuireann an t-eintiteas an díolúine i mír D8B d’IRFS 1 i bhfeidhm le haghaidh oibríochtaí faoi réir rialú ráta.
The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.
Ar an dara dul síos, mheas CCCME go sáraíonn Airteagal 2(6a) den bhun-Rialachán Airteagal 2.2.1.1 den ADA agus an rialú in DS437 de bhrí faoi Airteagal 2(6a) den bhun-Rialachán, a luaithe a shuíonn an Coimisiún go bhfuil “saobhadh suntasach” ann, ní cheanglaítear ar an gCoimisiún dul tríd an dá choinníoll d’Airteagal 2.2.1.1 den ADA, eadhon an bhfuil na taifid i gcomhréir le GAAP na tíre onnmhairithe, agus an léiríonn na taifid go réasúnta na costais a bhaineann le táirgeadh agus díol an táirge faoi bhreithniú an táirge.
Second, the CCCME considered that Article 2(6a) of the basic Regulation violates Article 2.2.1.1 of the ADA and the ruling in DS437 because under Article 2(6a) of the basic Regulation, once the Commission establishes the existence of ‘significant distortions’, it is not required to go through the two conditions of Article 2.2.1.1 of the ADA, namely whether the records are in accordance with the GAAP of the exporting country, and whether the records reasonably reflect the costs associated with the production and sales of the product under consideration.
Ina theannta sin, trí oibleagáid a fhorchur gan ach costais ionchuir neamhshaofa a léiríonn costais/praghsanna ó “fhoinsí” nach bhfuil faoi tionchar ag aon saobhadh a úsáid, chuireann Airteagal 2(6a) cosc ar ríomh an chostais táirgthe le haghaidh onnmhaireora nó táirgeora bunaithe ar a thaifead, fiú má tá siad comhsheasmhach le prionsabail chuntasaíochta a bhfuil glactha leo go ginearálta (GAAP) agus má léiríonn siad na costais ionchuir taifeadta.
Moreover, by imposing an obligation to use only undistorted input costs reflecting costs/prices from ‘sources’ not affected by any distortions, Article 2(6a) precludes the calculation of the cost of production for an exporter or producer based on its records even if they are GAAP-consistent and reflect the recorded input costs.
Comhiomlán na suime glanluacha comhláine, mar a chinntear i gcomhréir le mír 34 de Chuid 1 d’Iarscríbhinn V a ghabhann leis an Rialachán Cur Chun Feidhme seo, de shócmhainní airgeadais neamhdhíorthach chuig Rialtais ghinearálta, le haghaidh gach punainne cuntasaíochta faoi IFRS nó GAAP náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle a shainmhínítear i míreanna 15 go 22 de Chuid 1 d’Iarscríbhinn V a ghabhann leis an Rialachán Cur Chun Feidhme seo, agus a liostaítear i gcolúin 0030 go 0120
Aggregate of gross carrying amount, as determined in accordance with paragraph 34 of Part 1 of Annex V to this Implementing Regulation, of non-derivative financial assets to General governments, for all accounting portfolios under IFRS or national GAAP based on Council Directive 86/635/EEC defined in paragraphs 15 to 22 of Part 1 of Annex V to this Implementing Regulation, and listed in columns 0030 to 0120
Comhiomlán na suime glanluacha, dá dtagraítear i mír 27 de Chuid 1 d’Iarscríbhinn V a ghabhann leis an Rialachán Cur Chun Feidhme seo, de shócmhainní airgeadais neamhdhíorthach chuig Rialtais ghinearálta le haghaidh gach punainne cuntasaíochta faoi IFRS nó GAAP náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle a shainmhínítear i míreanna 15 go 22 de Chuid 1 d’Iarscríbhinn V a ghabhann leis an Rialachán Cur Chun Feidhme seo agus a liostaítear i gcolúin 0030 go 0120, glan ar shuíomhanna gearra.
Aggregate of the carrying amount, as referred to in paragraph 27 of Part 1 of Annex V to this Implementing Regulation, of non-derivative financial assets to General governments for all accounting portfolios under IFRS or national GAAP based on Council Directive 86/635/EEC defined in paragraphs 15 to 22 of Part 1 of Annex V to this Implementing Regulation and listed in columns 0030 to 0120, net of short positions.
Gach ionstraim dhíorthach le contrapháirtí is Rialtas ginearálta a bhfuil luach cóir deimhneach aici maidir leis an institiúid ar an dáta tuairiscithe, gan beann ar cé acu a úsáidtear nó nach n-úsáidtear na hionstraimí sin i ngaolmhaireacht fálaithe cháilitheach, cé acu a shealbhaítear nó nach sealbhaítear lena dtrádáil iad, nó cé acu a chuirtear nó ngach gcuirtear san áireamh sa phunann trádála iad faoi IRFS agus faoi GAAP náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle.
All derivative instruments with a General government counterparty with a positive fair value for the institution at the reporting date, regardless of whether those instruments are used in a qualifying hedging relationship, are held for trading, or are included in the trading portfolio under IFRS and national GAAP based on of Council Directive 86/635/EEC.
Faoi GAAP bunaithe ar Threoir 86/635/CEE ón gComhairle, ar na díorthaigh nach mór a thuairisciú sna colúin seo, tá na hionstraimí díorthacha a thomhaistear ar bhonn a gcostais nó ar bhonn gcostais nó a margadhluacha, cibé acu is ísle, díorthaigh a áirítear sa phunann trádála nó a ainmnítear mar ionstraimí fálaithe.
Under GAAP based on Council Directive 86/635/EEC, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments.
Faoi IFRS agus GAAP náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle, méid barúlach, mar a shainmhínítear i míreanna 133 go 135 de Chuid 2 d’Iarscríbhinn V a ghabhann leis an Rialachán Cur Chun Feidhme seo, de gach conradh díorthach a thugtar i gcrích agus nach bhfuil socraithe fós ar an dáta tuairiscithe tagartha, i gcás inar Rialtas ginearálta é an contrapháirtí mar a shainmhínítear i míreanna 191 go 196 den Iarscríbhinn seo agus i gcás ina bhfuil luach cóir an díorthaigh deimhneach le haghaidh na hinstitiúide ar an dáta tagartha.
Under IFRS and national GAAP based on Council Directive 86/635/EEC, notional amount, as defined in paragraphs 133 to 135 of Part 2 of Annex V to this Implementing Regulation, of all derivative contracts concluded and not yet settled at the reporting reference date, where the counterparty is a General government as defined in paragraphs 191 to 196 of this Annex and the fair value of the derivative is positive for the institution at the reference date.
Gach ionstraim dhíorthach le contrapháirtí is Rialtas ginearálta a bhfuil luach cóir diúltach aici maidir leis an institiúid ar an dáta tuairiscithe tagartha, gan beann ar cé acu a úsáidtear nó nach n-úsáidtear na hionstraimí sin i ngaolmhaireacht fálaithe cháilitheach, nó cé acu a shealbhaítear nó nach sealbhaítear lena dtrádáil iad, nó cé acu a chuirtear nó nach gcuirtear san áireamh sa phunann trádála iad faoi IRFS agus faoi GAAP náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle.
All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether those instruments are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on Council Directive 86/635/EEC.
Faoi IFRS agus faoi GAAP náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle, méid barúlach, mar a shainmhínítear i míreanna 133 go 135 de Chuid 2 d’Iarscríbhinn V a ghabhann leis an Rialachán Cur Chun Feidhme seo, de gach conradh díorthach a thugtar i gcrích agus nach bhfuil socraithe fós ar an dáta tagartha, i gcás inar Rialtas ginearálta é an contrapháirtí mar a shainmhínítear i míreanna 191 go 196 den Iarscríbhinn seo agus i gcás ina bhfuil luach cóir an díorthaigh diúltach le haghaidh na hinstitiúide ar an dáta tagartha.
Under IFRS and national GAAP based on Council Directive 86/635/EEC, notional amount, as defined in paragraphs 133 to 135 of Part 2 of Annex V to this Implementing Regulation, of all derivative contracts concluded and not yet settled at the reference date, where the counterparty is a General government as defined in paragraphs 191 to 196 of this Annex and the fair value of the derivative is negative for the institution at the reference date.
I gcás inar Rialtas ginearálta é contrapháirtí díreach na hítime lasmuigh den chlár comhardaithe, mar a shainmhínítear i míreanna 155 go 160 den Iarscríbhinn seo, méid ainmniúil na ngealltanas agus na ráthaíochtaí airgeadais nach meastar mar dhíorthach i gcomhréir le IFRS nó faoi GAAP náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle (míreanna 102-119 de Chuid 2 d’Iarscríbhinn V a ghabhann leis an Rialachán Cur Chun Feidhme seo).
Where the direct counterparty of the off-balance sheet item is a General government as defined in paragraphs 155 to 160 of this Annex, nominal amount of the commitments and financial guarantees that are not considered as a derivative in accordance with IFRS or under national GAAP based on Council Directive 86/635/EEC (paragraphs 102-119 of Part 2 of Annex V to this Implementing Regulation,).
I dtaca le díorthaigh faoi GAAP bunaithe ar Threoir 86/635/CEE ón gComhairle, is é luach cóir na ndíorthach ag a bhfuil luach cóir deimhneach ar an dáta tuairiscithe tagartha a bheidh i gceist leis an méid a bheidh le tuairisciú sa cholún seo, go neamhspleách ar an mbealach a dtugtar cuntas orthu.
For derivatives under GAAP based on Council Directive 86/635/EEC, the amount to be reported in this column shall be the fair value of the derivatives with a positive fair value at the reference reporting date, independently of how they are accounted for.
I dtaca le díorthaigh faoi GAAP bunaithe ar Threoir 86/635/CEE ón gComhairle, is é luach cóir na ndíorthach ag a bhfuil luach cóir diúltach ar an dáta tuairiscithe tagartha a bheidh i gceist leis an méid a bheidh le tuairisciú sa cholún seo, go neamhspleách ar an mbealach a dtugtar cuntas orthu.
For derivatives under GAAP based on Council Directive 86/635/EEC, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently of how they are accounted for.
Déanfar na ráitis airgeadais agus an fhaisnéis airgeadais dá dtagraítear i samhail na bileoige faisnéise infheistíochta bunriachtanaí a leagtar síos san Iarscríbhinn a chur i láthair i gcomhréir leis na Caighdeáin Idirnáisiúnta um Thuairisciú Airgeadais (IFRS) nó le prionsabail chuntasaíochta áitiúla a bhfuil glactha leo go ginearálta (GAAP), de réir mar is infheidhme.
The financial statements and information referred to in the key investment information sheet model laid down in the Annex shall be presented in accordance with International Financial Reporting Standard (IFRS) or local Generally Accepted Accounting Principles (GAAP), as applicable.
An tuairisc ar an bhfíoras agus ar an mbunús ar ar leithdháileadh suimeanna glanluacha, a cinneadh faoi GAAP roimhe seo, más rud é go gcuireann an t-eintiteas an díolúine i mír D8A(b) d’IRFS 1 i bhfeidhm le haghaidh sócmhainní ola agus gáis.
The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.
Tuairisc ar an bhfíoras agus ar an mbunús ar ar cinneadh suimeanna glanluacha faoi GAAP roimhe seo, más rud é go gcuireann an t-eintiteas an díolúine i mír D8B d’IRFS 1 i bhfeidhm le haghaidh oibríochtaí faoi réir rialú ráta.
The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.
Éilimh arna dtabhú sa tréimhse tuairiscithe mar a shainmhínítear i dTreoir 91/674/CEE, i gcás inarb infheidhme: ciallaíonn na héilimh arna dtabhú suim na n-éileamh arna n-íoc agus an t-athrú ar an soláthar d’éilimh le linn na tréimhse tuairiscithe (de réir an GAAP áitiúil nó IFRS a úsáideadh) a bhaineann le conarthaí árachais a eascraíonn as gnó árachais dhírigh.
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the reporting period (according to the local GAAP or IFRS used) related to insurance contracts arising from direct business.
Éilimh arna dtabhú sa tréimhse tuairiscithe mar a shainmhínítear i dTreoir 91/674/CEE, i gcás inarb infheidhme: ciallaíonn na héilimh arna dtabhú suim na n-éileamh arna n-íoc agus an t-athrú ar an soláthar d’éilimh le linn na tréimhse tuairiscithe (de réir an GAAP áitiúil nó IFRS a úsáideadh), a bhaineann le conarthaí árachais a eascraíonn as an athárachas comhréireach comhlán arna ghlacadh.
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the reporting period (according to the local GAAP or IFRS used) related to insurance contracts arising from the gross proportional reinsurance accepted.
Éilimh arna dtabhú sa tréimhse tuairiscithe mar a shainmhínítear i dTreoir 91/674/CEE, i gcás inarb infheidhme: ciallaíonn na héilimh arna dtabhú suim na n-éileamh arna n-íoc agus an t-athrú ar an soláthar d’éilimh le linn na tréimhse tuairiscithe (de réir an GAAP áitiúil nó IFRS a úsáideadh), a bhaineann le conarthaí árachais a eascraíonn as an athárachas neamhréireach comhlán arna ghlacadh.
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the reporting period (according to the local GAAP or IFRS used) related to insurance contracts arising from the gross non proportional reinsurance accepted.
Éilimh arna dtabhú sa tréimhse tuairiscithe mar a shainmhínítear i dTreoir 91/674/CEE, i gcás inarb infheidhme: is é sin sciar an athárachóra de shuim na n-éileamh arna n-íoc agus an t-athrú ar an soláthar d’éilimh le linn na tréimhse tuairiscithe (de réir an GAAP áitiúil nó IFRS a úsáideadh).
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: it is the reinsurer’s share in the sum of the claims paid and the change in the provision for claims during the reporting period (according to the local GAAP or IFRS used).
Éilimh arna dtabhú sa tréimhse tuairiscithe mar a shainmhínítear i dTreoir 91/674/CEE, i gcás inarb infheidhme: ciallaíonn na héilimh arna dtabhú suim na n-éileamh arna n-íoc agus an t-athrú ar an soláthar d’éilimh le linn na bliana airgeadais (de réir an GAAP áitiúil nó IFRS a úsáideadh) a bhaineann le suim an ghnó dhírigh agus an ghnó athárachais arna ghlacadh laghdaithe leis an méid a géilleadh do ghnóthais athárachais.
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the reporting period (according to the local GAAP or IFRS used) related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
Éilimh arna dtabhú sa tréimhse tuairiscithe mar a shainmhínítear i dTreoir 91/674/CEE: ciallaíonn na héilimh arna dtabhú suim na n-éileamh arna n-íoc agus an t-athrú ar an soláthar d’éilimh le linn na tréimhse tuairiscithe (de réir an GAAP áitiúil nó IFRS a úsáideadh), a bhaineann le conarthaí árachais a eascraíonn as an ngnó árachais dhírigh agus athárachais.
Claims incurred in the reporting period as defined in directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the reporting period (according to the local GAAP or IFRS used), related to insurance contracts arising from the direct and reinsurance business.