Rinne an Coimisiún scrúdú ar an maíomh agus níor tháinig sé ar aon fhoras chun costais na dtáillí bainistíochta arna dtuairisciú ag na táirgeoirí onnmhairiúcháin a bhaint toisc go raibh tacaíocht ag na costais sin ó na doiciméid chuntasaíochta.
The Commission examined the claim and did not find any grounds for removing the management fees expenses reported by the exporting producers as these costs were supported by the accounting documents.
Thug an Coimisiún dá aire nach raibh bunús leis an maíomh lenar líomhnaíodh gur áiríodh costais den sórt sin i gcostais SGA a tuairiscíodh le haghaidh an táirgeora sa tír ionadaíoch.
The Commission noted that the claim alleging that such expenses were included in SG&A costs reported for the producer in the representative country was not substantiated.
Sa chomhthéacs sin, ba cheart sásra tuairiscithe simplithe a bheith ann do chomhpháirtithe nach bhfuil orthu tuairisciú ar chostais neamh-incháilithe a thuilleadh.
In that context, there should be a simplified reporting mechanism for partners, who are no longer required to report on non-eligible costs.
Le haghaidh gnóthais neamhairgeadais ag cur na gcaighdeáin tuairiscithe airgeadais idirnáisiúnta (IFRS) chun feidhme ar glacadh leo le Rialachán (CE) 1126/2008, cumhdóidh CapEx na costais a ndéantar cuntasaíocht orthu bunaithe ar:
For non-financial undertakings applying international financial reporting standards (IFRS) as adopted by Regulation (EC) No 1126/2008, CapEx shall cover costs that are accounted based on:
Sloinneadh na forchostais mhonaraíochta arna dtuairisciú ag na cuideachtaí mar sciar de chostais na monaraíochta arna dtabhú iarbhír ag na táirgeoirí onnmhairiúcháin.
The manufacturing overheads reported by the companies were expressed as a share of the costs of manufacturing actually incurred by the exporting producers.
Ba cheart a chuimsiú sa mhaoiniú, go háirithe costais maidir leis na tuarascálacha cliniciúla comhpháirteacha agus na tuarascálacha comhairliúcháin eolaíocha chomhpháirteacha a tháirgeadh.
The financing should cover in particular the costs of producing joint clinical assessment and joint scientific consultation reports.
33.Is é EUR 4 558 400 luach na gcostas measta ina n‑iomláine, costais a chuimsíonn caiteachas EUR 4 376 000 ar sheirbhísí pearsantaithe agus caiteachas EUR 182 400 ar ghníomhaíochtaí ullmhúcháin, bainistíochta, faisnéise agus poiblíochta, mar aon le gníomhaíochtaí rialaithe agus tuairiscithe.
33.The estimated total costs are EUR 4 558 400, comprising expenditure for personalised services of EUR 4 376 000 and expenditure for preparatory, management, information and publicity, control and reporting activities of EUR 182 400.
na costais táirgeachta le haghaidh thuarascálacha na gcásanna os comhair Chúirt Bhreithiúnais an Aontais Eorpaigh i dteannta innéacs foinse chásdlí an Aontais,
the production costs for the reports of cases before the Court of Justice of the European Union together with the source index of Union case-law,
costais maidir le foilsiú agus dáileadh na dtuarascálacha agus na dtuairimí arna nglacadh ag an gCúirt Iniúchóirí de bhun Airteagal 287(4), an dara fomhír, agus Airteagal 325(4) CFAE,
the costs of publishing and distributing the reports and opinions adopted by the Court of Auditors pursuant to Article 287(4), second subparagraph, and Article 325(4) TFEU,
lena leasaítear Cinneadh Cur Chun Feidhme (AU, Euratom) 2018/194 maidir leis na costais bhailithe agus le samhlacha le haghaidh ráitis chuntais maidir le teidlíochtaí ar acmhainní dílse traidisiúnta agus le foirm le haghaidh tuarascálacha ar mhéideanna nach féidir a aisghabháil
amending Implementing Decision (EU, Euratom) 2018/194 as regards the collection costs and models for statements of accounts for entitlements to traditional own resources and the form for reports on irrecoverable amounts
Tugann an Coimisiún faoi deara freisin go dtuairiscíonn MATSA gurb iad préimheanna árachais agus boilsciú níos airde is mó atá ag cur le costais oibriúcháin eile.
The Commission also observes that MATSA reports that higher insurance premiums and inflation are other key drivers of additional other operating costs.
Tugann an Coimisiún faoi deara go bhfuil coinne leis go dtiocfaidh méadú suntasach in 2023 ar chostais dímheasa na gceithre “mhórinfheistíocht nua” agus “infheistíochtaí nua eile” a thuairiscigh LGS.
The Commission observes that the depreciation costs of the four ‘new major investments’ and ‘other new investments’ reported by LGS are expected to increase considerably in 2023.
Tuairiscíonn an Eastóin, maidir le tionscnamh FINEST, go n-eascraíonn costais as a bhaineann leis an bhfoireann, le gníomhaíochtaí oiliúna, leis an taisteal le haghaidh chur chun feidhme an tionscnamh, agus le bogearraí agus córais nua.
Estonia reports that the FINEST project gives rise to costs relating to staff, training activities, travel for project implementation, as well as new software and systems.
Rinne an Coimisiún roinnt gnéithe teicniúla a phlé agus a chomhaontú leis na Ballstáit, lena n-áirítear raon feidhme, féidearthacht, costais táirgthe, rúndacht agus ceanglais tuairiscithe.
The Commission has discussed and agreed with the Member States on several technical aspects, including the scope, feasibility, production costs, confidentiality and reporting requirements.
D’fhéadfaí a áireamh leis na difríochtaí sin beartais chuntasaíochta agus beartais chun costais a thabhaítear go lárnach a leithdháileadh ar costais iad atá riachtanach chun tuiscint a fháil ar an bhfaisnéis faoin deighleog arna tuairisciú.
Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information.
Luaigh sé nach raibh bunús leis an maíomh lenar líomhnaíodh gur áiríodh costais díola i gcostais SGA a tuairiscíodh le haghaidh an táirgeora sa tír ionadaíoch.
It noted that the claim alleging that direct selling expenses were included in the SG&A costs reported for the producer in the representative country was not substantiated.
Cumhdaítear le táille íosta le haghaidh socruithe foilsithe formheasta sin (APAnna) agus sásraí tuairiscithe formheasta (ARManna) na costais shocraithe a bhaineann le hiarrataí ar fhaisnéis, faireachán leanúnach agus imscrúduithe.
A minimum fee for Approved Publication Arrangements (APAs) and Approved Reporting Mechanisms (ARMs) covers the fixed costs related to requests for information, on-going monitoring and, investigations.
Ní úsáideann gach gnólacht infheistíochta Caighdeáin Idirnáisiúnta um Thuairisciú Airgeadais agus tá difríochtaí sna caighdeáin chuntasaíochta is infheidhme maidir le ríomh na gcostas iomlán.
Not all investment firms use International Financial Reporting Standards and there are differences in the applicable accounting standards in the calculation of the total costs.
Suíodh an praghas seo ar bhonn CAL, mar a tuairiscíodh in GTA (https://www.gtis.com/gta/), le coigeartuithe iomchuí le haghaidh costais iarallmhairiúcháin.
This price was established on a CIF basis, as reported in GTA (https://www.gtis.com/gta/), with appropriate adjustments for post-importation costs.
D’fhéadfaí a áireamh leis na difríochtaí sin beartais chuntasaíochta agus beartais chun costais a thabhaítear go lárnach a leithdháileadh ar costais iad atá riachtanach chun tuiscint a fháil ar an bhfaisnéis faoin deighleog arna tuairisciú.
Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information.
Thuairiscigh roinnt ranna méadú beag i dtéarmaí coibhneasta, áfach, méadú nár tháinig as costais rialaithe níos airde per se, ach as líon laghdaithe íocaíochtaí in 2021.
However, some departments reported a slight increase in relative terms, which is not due to higher control costs per se, but rather to a reduced volume of payments in 2021.
na costais táirgeachta le haghaidh thuarascálacha na gcásanna os comhair Chúirt Bhreithiúnais an Aontais Eorpaigh i dteannta innéacs foinse chásdlí an Aontais,
the production costs for the reports of cases before the Court of Justice of the European Union together with the source index of Union case-law,
costais maidir le foilsiú agus dáileadh na dtuarascálacha agus na dtuairimí arna nglacadh ag an gCúirt Iniúchóirí de bhun Airteagal 287(4), an dara fomhír, agus Airteagal 325(4) CFAE,
the costs of publishing and distributing the reports and opinions adopted by the Court of Auditors pursuant to Article 287(4), second subparagraph, and Article 325(4) TFEU,
Mar shampla, níor soláthraíodh aon fhaisnéis maidir le cé acu a áiríodh nó nár áiríodh sa phraghas a tuairiscíodh na costais choimhdeacha agus na lascainí uile a áirítear sna tairiscintí.
For example, no information was provided regarding whether the price reported included all the ancillary costs and the discounts included in the offers.
Coigeartuithe le haghaidh lasta, árachas, láimhseáil, costais chreidmheasa agus táillí bainc, dealaíodh iad ó phraghsanna díolachán intíre agus/nó onnmhairiúcháin i gcás ina ndearnadh tuairisciú orthu agus inar suíodh go raibh údar cuí leo.
Adjustments for freight, insurance, handling, credit costs and bank charges were deducted from domestic and/or export sales prices where reported and found justified.
Costais éadála a bhaineann le conarthaí i bhfeidhm ar dháta an chláir chomhardaithe a thugtar anonn ó thréimhse tuairiscithe amháin go tréimhsí tuairiscithe ina diaidh sin, a bhaineann le tréimhsí rioscaí nach bhfuil imithe in éag.
Acquisition costs relating to contracts in force at the balance sheet date which are carried forward from one reporting period to subsequent reporting periods, relating to the unexpired periods of risks.
I leith na bliana 2024, thuairiscigh an Bheilg go bhfuil na costais arna suí faoi bhealach a thagann as scéim DISPO cothrom le EUR 8,7 M (in EUR 2017).
In respect of year 2024, the en route determined costs resulting from the DISPO scheme are reported by Belgium to amount to 8,7 million EUR (in EUR 2017).
Dá bhrí sin, ós rud é nach bhféadfadh tionscal an Aontais an méadú ar chostais i ngeall ar chomhaontuithe fadtéarmacha a aistriú, thuairiscigh sé caillteanais le linn thréimhse imscrúdúcháin an athbhreithnithe.
Consequently, as the Union industry could not transfer the increase in costs due to long term agreements, it reported losses in the review investigation period.
— Praghsanna onnmhairiúcháin na Síne mar a thuairiscigh an t-iarratasóir san iarraidh lena gcumhdaítear an tréimhse chéanna le tréimhse imscrúdúcháin an athbhreithnithe, agus costais lasta aigéin coigeartaithe chun praghas dóchúil tugtha i dtír an Aontais a fháil.
— Chinese export prices as reported by the applicant in the request covering the same period as the review investigation period, with adjusted ocean freight costs to obtain a likely EU landed price.
— San iarraidh lena gcumhdaítear an tréimhse chéanna le tréimhse imscrúdúcháin an athbhreithnithe, thuairiscigh an t-iarratasóir praghsanna onnmhairiúcháin na Síne, inar coigeartaíodh costais lasta aigéin, chun teacht ar phraghas dóchúil i dtaca le táirgí a thabhairt isteach san Aontais.
— Chinese export prices as reported by the applicant in the request covering the same period as the review investigation period, with adjusted ocean freight costs to obtain a likely EU landed price.
Ina theannta sin, is é is aidhm leis an gcur chuige 'ceann amháin isteach, ceann amháin amach' ualaí nach bhfuil gá leo a sheachaint, i gcás ina ndéantar costais riaracháin, amhail oibleagáidí tuairiscithe, deimhniúchán nó lipéadú a fhritháireamh sa réimse beartais céanna.
Furthermore, the ‘one-in, one-out’ approach aims at avoiding unnecessary burdens, where administrative costs, such as reporting obligations, certification or labelling are offset in the same policy area.
Tá gá le hoibleagáidí tuairiscithe chun faireachán dhéanamh mar is gceart ar reachtaíocht agus í a fhorfheidhmiú, ach baineann costais leis sin, go háirithe do FBManna.
Reporting obligations are necessary to properly monitor and enforce legislation, however they entail costs, particularly for SMEs.
Go dtí seo, tá seiceálacha oiriúnachta déanta i roinnt réimsí beartais agus sainaithníodh go bhféadfaí riachtanais a shimpliú agus costais tuairiscithe a laghdú leo.
To date, fitness checks have been conducted in several policy areas and have identified potential to simplify the requirements and reduce reporting costs.
Is iad seo a leanas na tuarascálacha dá dtagraítear: Postcomm An assessment of the costs and benefits of Consignia’s current Universal Service Provision, Meitheamh 2001; agus an tuarascáil ó ERGP agus ó Frontier Economic (aithris (49)).
The reports referred to are: Postcomm, An assessment of the costs and benefits of Consignia’s current Universal Service Provision, June 2001; and the ERGP and Frontier Economic report (recital (49)).
Le faireachán agus tuairisciú ar astaíochtaí, féachfar leis an gcruinneas is airde is féidir a bhaint amach, mura rud é nach bhfuil sé sin indéanta go teicniúil nó go dtabhaíonn sé costais mhíréasúnta.
Monitoring and reporting of emissions shall aim for the highest achievable accuracy, unless that is technically not feasible or incurs unreasonable costs.
I gcás ina dtabhaíonn sé sin costais mhíréasúnta nó inar féidir cruinneas níos airde a bhaint amach, féadfar sonraí gníomhaíochta agus fachtóirí ríomha a thuairisciú go comhsheasmhach, ag tagairt don staid ina ndéantar anailísí saotharlainne.
Where this incurs unreasonable costs or where higher accuracy can be achieved, activity data and calculation factors may be consistently reported referring to the state in which laboratory analyses are carried out.
Cuirfidh eintiteas na leasuithe sin i bhfeidhm maidir le costais iasachtaíochta a tabhaíodh ag tús na tréimhse tuairiscithe bliantúla ina gcuireann eintiteas na leasuithe sin i bhfeidhm ar dtús, nó ina dhiaidh.
An entity shall apply those amendments to borrowing costs incurred on or after the beginning of the annual reporting period in which the entity first applies those amendments.
D’fhéadfaí a áireamh leis na difríochtaí sin beartais chuntasaíochta agus beartais chun costais a thabhaítear go lárnach a leithdháileadh ar costais iad atá riachtanach chun tuiscint a fháil ar an bhfaisnéis faoin deighleog arna tuairisciú;
Those differences could include accounting policies and policies for allocation of centrally incurred costs that are necessary for an understanding of the reported segment information;
Áireofar sna méideanna a nochtfar costais a chuir léasaí san áireamh i suim ghlanluacha sócmhainne eile le linn na tréimhse tuairiscithe.
The amounts disclosed shall include costs that a lessee has included in the carrying amount of another asset during the reporting period.
Ós rud é gur thuairiscigh Quintal leibhéal íseal brabúis in 2022 agus leibhéal ard costas díolacháin, costas ginearálta agus costas riarachán (‘SG&A’), mheas an Coimisiún nach raibh a chuid sonraí airgeadais réasúnach de réir bhrí Airteagal 2(6a)(a).
As Quintal reported low profit level in 2022 and high selling, general and administrative (‘SG&A’) costs, the Commission considered its financial data not reasonable within the meaning of Article 2(6a)(a).
Bearta a bhaineann le feabhas a chur ar mhodheolaíocht faireacháin de chuid suiteála, ní mheasfar go dtabhóidh siad costais mhíréasúnta suas le méid carntha EUR 4000 in aghaidh na tréimhse tuairiscithe.
Measures relating to the improvement of an installation’s monitoring methodology shall not be deemed to incur unreasonable costs up to an accumulated amount of EUR 4000 per reporting period.
Bearta a bhaineann le feabhas a chur ar mhodheolaíocht faireacháin de chuid eintitis rialáilte, ní mheasfar go dtabhóidh siad costais mhíréasúnta suas le méid carntha EUR 4000 in aghaidh na tréimhse tuairiscithe.
Measures relating to the improvement of a regulated entity’s monitoring methodology shall not be deemed to incur unreasonable costs up to an accumulated amount of EUR 4000 per reporting period.
Ina theannta sin, san imscrúdú bunaidh, bhí an coigeartú sin bunaithe freisin ar chostais iompair a thuairiscigh na cuideachtaí a ndearnadh imscrúdú orthu le linn na tréimhse imscrúdúcháin ar fad.
Furthermore, in the original investigation that adjustment was also based on actual transport costs reported by the investigated companies during the entire investigation period.
Maidir leis na hidirbhearta íocaíochta deontais a tástáladh ar leibhéal na dtairbhithe, is é 1 % de na costais iniúchta an tairseach tuairiscithe d’earráidí inchainníochtaithe.
Regarding the grant payment transactions tested at the beneficiaries, the reporting threshold for quantifiable error is 1 % of the audited costs.
na costais táirgeachta le haghaidh thuarascálacha na gcásanna os comhair Chúirt Bhreithiúnais an Aontais Eorpaigh i dteannta innéacs foinse chásdlí an Aontais,
the production costs for the reports of cases before the Court of Justice of the European Union together with the source index of Union case-law,
costais maidir le foilsiú agus dáileadh na dtuarascálacha agus na dtuairimí arna nglacadh ag an gCúirt Iniúchóirí de bhun Airteagal 287(4), an dara fomhír, agus Airteagal 325(4) CFAE,
the costs of publishing and distributing the reports and opinions adopted by the Court of Auditors pursuant to Article 287(4), second subparagraph, and Article 325(4) TFEU,
Chinn an Coimisiún áfach úsáid a bhaint as na sonraí ábhartha maidir le costais iompair arna soláthar san iarraidh ar athbhreithniú éaga, ós rud é go raibh siadsan níos nuashonraithe i gcomparáid leo siúd sna tuarascálacha eile.
However, the Commission decided to use the relevant data on transport costs provided in the expiry review request, as this was more up to date compared to the other reports.
Ar thuarascáil ó Mháistir Fómhais i dtaobh na bhforas a bhí aige lena chinneadh ag ceadú nó ag dícheadú aon mhíre nó mire anna i mbille costas
On a report of a Taxing Master as to the grounds of his decision to allow or disallow any item or items in a bill of costs
Ar thuarascáil ó Mháistir Fómhais i dtaobh na bhforas a bhí aige lena chinneadh ag ceadú nó ag dícheadú aon mhíre nó míreanna i mbille costas
On a report of a Taxing Master as to the grounds of his decision to allow or disallow any item or items in a bill of costs
Sa tuarascáil sin, beidh measúnú tionchair ar shuntasacht, ar mhinicíocht, ar scála agus ar na costais, i ndearbhthéarmaí agus i dtéarmaí coibhneasta, i dtaca le feidhmiú fhorálacha Iarscríbhinn III.
That report shall include an impact assessment of the significance, frequency, scale and costs, both in absolute and in relative terms, of the application of the provisions of Annex III.