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  1. #679095

    do-athraitheacht orduithe aistrithe;

    irrevocability of transfer orders.

    Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 Text with EEA relevance

  2. #1610885

    so-athraitheacht

    fluidity

    Order of Business (Dáil Éireann/Seanad Éireann)

  3. #1974125

    Éifeacht agus do-athraitheacht na gClásal

    Effect and invariability of the Clauses

    Commission Implementing Decision (EU) 2021/914 of 4 June 2021 on standard contractual clauses for the transfer of personal data to third countries pursuant to Regulation (EU) 2016/679 of the European Parliament and of the Council (Text with EEA relevance)

  4. #1974596

    Do-athraitheacht na gClásal

    Invariability of the Clauses

    Commission Implementing Decision (EU) 2021/915 of 4 June 2021 on standard contractual clauses between controllers and processors under Article 28(7) of Regulation (EU) 2016/679 of the European Parliament and of the Council and Article 29(7) of Regulation (EU) 2018/1725 of the European Parliament and of the Council (Text with EEA relevance)

  5. #2446820

    Orduithe aistrithe airgid a iontráil sa chóras agus a ndo-athraitheacht

    Entry of cash transfer orders into the system and their irrevocability

    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)

  6. #2485199

    Athraitheacht inscne an bhoird

    Board gender diversity

    Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of ‘do no significant harm’, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in pre-contractual documents, on websites and in periodic reports (Text with EEA relevance)

  7. #2724569

    láimhe / uathoibríoch / athraitheacht leanúnach

    manual / automatic / continuous variation

    Commission Regulation (EU) 2023/443 of 8 February 2023 amending Regulation (EU) 2017/1151 as regards the emission type approval procedures for light passenger and commercial vehicles (Text with EEA relevance)

  8. #2904603

    [197] Is mar a leanas an athraitheacht iomlán sa gealltanas tráchta a leanann as comhaontú K, arna ríomh ar bhonn athraitheacht tráchta gach bealaigh ina aonair: 0+1000-280000+17000 = -10000 paisinéir.

    [197] The overall traffic commitment variation resulting from agreement K, calculated on the basis of the individual traffic variation on each route thus comes to: 0+1000-280000+17000= -10000 passengers.

    Commission Decision (EU) 2023/1683 of 26 July 2022 on the measure SA.26494 2012/C (ex 2012/NN) implemented by France in favour of the operator of La Rochelle airport and certain airlines operating at that airport (notified under document C(2022) 5145) (Only the French text is authentic) (Text with EEA relevance)

  9. #2978737

    43 Tugtar tuairisc le riosca ar athraitheacht toraidh.

    43 Risk describes variability of outcome.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  10. #2987052

    Mínítear i míreanna B55–B57 de IFRS 10 athraitheacht na dtuairisceán.

    Paragraphs B55–B57 of IFRS 10 explain variability of returns.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  11. #2989227

    déantar íocaíochtaí a struchtúrú mar íocaíochtaí léasa athraitheacha, ach níl aon fhíor-athraitheacht sna híocaíochtaí sin.

    payments are structured as variable lease payments, but there is no genuine variability in those payments.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  12. #3131246

    Cinntear an scoithluach le linn an bhailíochtaithe agus cuirtear athraitheacht an tomhais san áireamh;

    The cut-off value is determined during the validation and takes the variability of the measurement into account;

    Commission Implementing Regulation (EU) 2023/2782 of 14 December 2023 laying down the methods of sampling and analysis for the control of the levels of mycotoxins in food and repealing Regulation (EC) No 401/2006

  13. #2513241

    Anuas air sin d’fhéadfadh an líon sin a bheith ag brath ar athraitheacht na gcoinníollacha a thagann chun cinn sna trialacha (e.g. athraitheacht sláinte plandaí nó coinníollacha aeráide), ar raon na gcleachtas talmhaíochta, ar aonfhoirmeacht na mbarr, ar an modh leata, ar chineál an spriocorgánaigh, ar an réigiún aeráide agus ar chineál an táirge cosanta plandaí.

    This number may depend also on the variability of conditions that arise in the trials (e.g. variability of plant health or climatic conditions), on the range of agricultural practices, the uniformity of the crops, the mode of application, the type of target organism, the climatic region and the type of plant protection product.

    Commission Regulation (EU) 2022/1440 of 31 August 2022 amending Regulation (EU) No 284/2013 as regards the information to be submitted for plant protection products and the specific data requirements for plant protection products containing micro-organisms (Text with EEA relevance)

  14. #2984697

    Féadfaidh téarma conarthach den sórt sin athraitheacht sreafa airgid a laghdú trí theorainn a chur le ráta comhlúthach (e.g. uasteorainn nó íosráta úis) nó féadfaidh sé athraitheacht sreafa airgid a mhéadú toisc go dtagann ráta seasta úis chun bheith athraitheach.

    Such a contractual term may reduce cash flow variability by setting a limit on a variable interest rate (eg an interest rate cap or floor) or increase the cash flow variability because a fixed rate becomes variable.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  15. #306893

    d’fhéadfadh sé go n-áireofar san athraitheacht sin éagsúlacht laistigh de speiceas agus idir speicis agus éagsúlacht éiceachóras;

    this variability may include diversity within species, between species and of ecosystems;

    Regulation (EC) No 1107/2009 of the European Parliament and of the Council of 21 October 2009 concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC

  16. #340976

    Dá bhrí sin, is í aidhm an chomhbheartais sin cur le so-athraitheacht ghluaiseacht na meán iompair éagsúil laistigh den Chomhphobal.

    Consequently, it is the aim of that policy to increase the fluidity of movement of the different means of transport within the Community.

    Regulation (EC) No 1100/2008 of the European Parliament and of the Council of 22 October 2008 on the elimination of controls performed at the frontiers of Member States in the field of road and inland waterway transport

  17. #504225

    Beidh an bulcshampla saotharlainne de mhéid agus de nádúr leordhóthanach chun sárú a dhéanamh go sásúil ar athraitheacht na bulcfhoinse agus chun ré-láimhseáil sa tsaotharlann a éascú [2].

    The size and nature of the laboratory bulk sample shall be sufficient to adequately overcome the variability of the bulk source and to facilitate ease of handling in the laboratory [2].

    Regulation (EU) No 1007/2011 of the European Parliament and of the Council of 27 September 2011 on textile fibre names and related labelling and marking of the fibre composition of textile products and repealing Council Directive 73/44/EEC and Directives 96/73/EC and 2008/121/EC of the European Parliament and of the Council (Text with EEA relevance)

  18. #504228

    Beidh an sampla tástála saotharlainne de mhéid agus de nádúr leordhóthanach chun sárú a dhéanamh go sásúil ar athraitheacht an bhulcshampla saotharlainne isteach air [3].

    The size and nature of the laboratory test sample shall be sufficient to overcome adequately the variability of the laboratory bulk sample [3].

    Regulation (EU) No 1007/2011 of the European Parliament and of the Council of 27 September 2011 on textile fibre names and related labelling and marking of the fibre composition of textile products and repealing Council Directive 73/44/EEC and Directives 96/73/EC and 2008/121/EC of the European Parliament and of the Council (Text with EEA relevance)

  19. #681619

    ciallaíonn “bithéagsúlacht” athraitheacht i measc orgánaigh beo ó gach foinse, lena n-áirítear éiceachórais talún agus mhuirí agus éiceachórais uisceacha eile agus na coimpléisc éiceolaíocha ar cuid díobh iad;

    'biodiversity' means the variability among living organisms from all sources, including terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part;

    Regulation (EU) No 1143/2014 of the European Parliament and of the Council of 22 October 2014 on the prevention and management of the introduction and spread of invasive alien species

  20. #1784045

    tréithe trasghearrtha (líon, cineál agus leithead lánaí, leagan amach agus ábhar na nguaillí lárstráice, rianta rothair, cosáin etc.), lena n-áirítear a n-athraitheacht;

    cross section characteristics (number, type and width of lanes, central median shoulders layout and material, cycle tracks, foot paths, etc.), including their variability;

    Directive (EU) 2019/1936 of the European Parliament and of the Council of 23 October 2019 amending Directive 2008/96/EC on road infrastructure safety management

  21. #1818463

    i gcás inarb infheidhme, faisnéis mhionsonraithe anailíseach ar athraitheacht agus cobhsaíocht bhaisceanna táirgthe aonair na substainte atá faoi réir an údaraithe ach amháin faisnéis atá ábhartha do mheasúnú sábháilteachta.

    where applicable, detailed analytical information on the variability and stability of individual production batches of the substance subject to the authorisation, except for information which is relevant to the assessment of safety.

    Regulation (EU) 2019/1381 of the European Parliament and of the Council of 20 June 2019 on the transparency and sustainability of the EU risk assessment in the food chain and amending Regulations (EC) No 178/2002, (EC) No 1829/2003, (EC) No 1831/2003, (EC) No 2065/2003, (EC) No 1935/2004, (EC) No 1331/2008, (EC) No 1107/2009, (EU) 2015/2283 and Directive 2001/18/EC (Text with EEA relevance.)

  22. #1818527

    i gcás inarb infheidhme, faisnéis anailíseach mhionsonraithe ar athraitheacht agus cobhsaíocht bhaisceanna táirgthe aonair, ach amháin faisnéis atá ábhartha do mheasúnú sábháilteachta.

    where applicable, detailed analytical information on the variability and stability of individual production batches, except for information which is relevant to the assessment of safety.

    Regulation (EU) 2019/1381 of the European Parliament and of the Council of 20 June 2019 on the transparency and sustainability of the EU risk assessment in the food chain and amending Regulations (EC) No 178/2002, (EC) No 1829/2003, (EC) No 1831/2003, (EC) No 2065/2003, (EC) No 1935/2004, (EC) No 1331/2008, (EC) No 1107/2009, (EU) 2015/2283 and Directive 2001/18/EC (Text with EEA relevance.)

  23. #2077975

    Cinnfear cosúlacht struchtúir i gcás substaintí UVCB ar bhonn cosúlachtaí i struchtúir na gcomhábhar, mar aon le tiúchan na gcomhábhar agus athraitheacht i dtiúchan na gcomhábhar sin.

    Structural similarity for UVCB substances shall be established on the basis of similarities in the structures of the constituents, together with the concentration of these constituents and variability in the concentration of these constituents.

    Commission Regulation (EU) 2021/979 of 17 June 2021 amending Annexes VII to XI to Regulation (EC) No 1907/2006 of the European Parliament and of the Council concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) (Text with EEA relevance)

  24. #2978523

    I gcásanna eile, d’fhéadfadh sé nach mbeadh eintiteas in ann ach ráitis ghinearálta faoi athraitheacht sreafaí airgid a fhorbairt gan costas substaintiúil a thabhú.

    In other cases, an entity may not be able to develop more than general statements about the variability of cash flows without incurring substantial cost.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  25. #2983500

    Déantar gach athraitheacht d’fhéadfadh a bheith i nglansreafaí airgid go réasúnach a mheas, le níos mó béime ar na torthaí a bhfuil seans níos mó ann go dtarlóidh siad.

    All reasonably possible variability in net cash flows is considered, with greater weight being given to those outcomes that are more likely to occur.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  26. #2984623

    Le luamhánú, méadaítear ar athraitheacht an tsreafa airgid chonarthaigh agus is é an toradh air sin nach mbíonn saintréithe eacnamaíoch úis aige.

    Leverage increases the variability of the contractual cash flows with the result that they do not have the economic characteristics of interest.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  27. #2988052

    52 Féadfar an athraitheacht a bhaineann leis an gcomaoin arna gealladh ag custaiméir a lua go sainráite sa chonradh.

    52 The variability relating to the consideration promised by a customer may be explicitly stated in the contract.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  28. #3032328

    sonraí teagmhála an táirgeora dramhaíola, an earnáil a bhfuil an dramhaíl dá tionscnamh agus cineál an phróisis a tháirgeann an dramhaíl, lena n-áirítear athraitheacht an phróisis;

    contact details of the waste producer, the sector which the waste originates from and the nature of process producing the waste, including the variability of the process;

    Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities

  29. #283015

    (24) Ba cheart go gciallódh damáiste comhshaoil athrú chun donais ar acmhainn nádúrtha, amhail uisce, talamh nó aer, lagú ar fheidhm a bhí á déanamh ag an acmhainn sin chun tairbhe acmhainne nádúrtha eile nó chun tairbhe an phobail, nó lagú ar an athraitheacht i measc orgánach beo.

    (24) "Environmental damage" should be understood as meaning adverse change in a natural resource, such as water, land or air, impairment of a function performed by that resource for the benefit of another natural resource or the public, or impairment of the variability among living organisms.

    Regulation (EC) No 864/2007 of the European Parliament and of the Council of 11 July 2007 on the law applicable to non-contractual obligations (Rome II)

  30. #306892

    29. ciallaíonn "bithéagsúlacht" athraitheacht idir orgánaigh bheo ó gach foinse lena n-áirítear éiceachórais talún agus mhara agus éiceachórais eile agus na coimpléisc éiceolaíocha ar cuid díobh iad;

    29. "biodiversity" means variability among living organisms from all sources, including terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part;

    Regulation (EC) No 1107/2009 of the European Parliament and of the Council of 21 October 2009 concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC

  31. #610645

    Is í an aidhm na riachtanais soghluaisteachta atá ag fás agus na riachtanais maidir le so-athraitheacht iompair a réiteach le chéile trí réitigh nuálaíocha le haghaidh córas iompair a bheidh gan bhearnaí, idirmhódúil, cuimsitheach, inrochtana, inacmhainne, sábháilte, slán, sláintiúil, agus urrúnta.

    The aim is to reconcile the growing mobility needs with improved transport fluidity, through innovative solutions for seamless, intermodal, inclusive, accessible, affordable, safe, secure, healthy, and robust transport systems.

    Regulation (EU) No 1291/2013 of the European Parliament and of the Council of 11 December 2013 establishing Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020) and repealing Decision No 1982/2006/EC Text with EEA relevance

  32. #678413

    I gcás nasc idir-inoibritheacha, tá sé tábhachtach go mbeadh pointí comhionanna ag córais nasctha socraíochta urrús maidir leis an tráth a dtagann orduithe aistrithe isteach sa chóras agus maidir le do-athraitheacht orduithe aistrithe den sórt sin agus rialacha comhionanna a úsáid maidir le tráth críochnaitheachta aistrithe urrús agus airgid.

    For interoperable links, it is important that linked securities settlement systems have identical moments of entry of transfer orders into the system and irrevocability of such transfer orders and use equivalent rules concerning the moment of finality of transfers of securities and cash.

    Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 Text with EEA relevance

  33. #1805114

    Bíonn ceanglais éagsúla ó thaobh an phróisis de ag teastáil do chomhábhair éagsúla, chomh maith le sásraí rialaithe atá curtha in oiriúint don ghuais fhéideartha agus don athraitheacht atá i gceist leo, nach ionann iad ó chomhábhar go comhábhar.

    Different component materials warrant different process requirements and control mechanisms adapted to their different potential hazardousness and variability.

    Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations (EC) No 1069/2009 and (EC) No 1107/2009 and repealing Regulation (EC) No 2003/2003 (Text with EEA relevance)

  34. #1888971

    ciallaíonn “bithéagsúlacht” athraitheacht i measc orgánaigh beo a eascraíonn ó gach foinse, lena n-áirítear éiceachórais talún agus mhuirí agus éiceachórais uisceacha eile agus na coimpléisc éiceolaíocha ar cuid díobh iad agus lena n-áirítear éagsúlacht i measc speiceas, idir speicis agus éiceachórais leis sin;

    ‘biodiversity’ means the variability among living organisms arising from all sources including terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part and includes diversity within species, between species and of ecosystems;

    Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Text with EEA relevance)

  35. #2156085

    Tháinig an éagsúlacht táirgí ó athraitheacht, agus, dá bhrí sin, praghas na gcineálacha cábla a díoladh, agus, chomh maith leis sin, ón bhfíoras nár tairgeadh ná nár díoladh gach cineál táirge gach bliain.

    The variation in product stemmed both from the variability and therefore price in the types of cables sold, and also from the fact that not all types of products were tendered or sold each year.

    Commission Implementing Regulation (EU) 2021/2011 of 17 November 2021 imposing a definitive anti-dumping duty on imports of optical fibre cables originating in the People’s Republic of China

  36. #2446829

    Ní dhéanfaidh forálacha mhír 1 difear d’aon rialacha AS a shonraíonn nóiméad iontrála san AS agus/nó do-athraitheacht na n-orduithe aistrithe a chuirtear faoina bhráid ag pointe ama níos luaithe ná nóiméad iontrála na n-orduithe aistrithe AS faoi seach sa chóras comhpháirte ábhartha de TARGET.

    The provisions of paragraph 1 shall not affect any rules of AS that stipulate a moment of entry into the AS and/or irrevocability of transfer orders submitted to it at a point in time earlier than the moment of entry of the respective AS transfer orders in the relevant TARGET component system.

    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)

  37. #2447788

    Go háirithe, is í ár dtuairim go mbeidh forálacha i [liosta na n-alt] de na Rialacha lena mbunaítear infhorghníomhaitheacht agus do-athraitheacht orduithe aistrithe airgid bailí agus infhorghníomhaithe agus nach féidir orduithe aistrithe airgid arna gcur isteach ag aon rannpháirtí agus arna bpróiseáiltear de bhun [liosta na n-alt] de na Rialacha a bheith curtha i leataoibh in aon Imeachtaí nó Imeachtaí Dócmhainneachta mar fhabhar, idirbheart inneamhnithe nó ar shlí eile faoi dhlíthe [dlínse].

    In particular, we are of the opinion that the provisions of [list of sections] of the Rules establishing the enforceability and irrevocability of Cash transfer orders will be valid and enforceable and that a Cash transfer orders submitted by any participant and processed pursuant to [list of sections] of the Rules may not be set aside in any Insolvency Proceedings or Proceedings as a preference, voidable transaction or otherwise under the laws of [jurisdiction].

    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)

  38. #2562835

    Thug STECF dá aire freisin an athraitheacht idirbhliantúil i gcomhdhéanamh gabhála agus i leibhéil an ábhair mhuirí aischurtha agus tharraing sé aird ar an deacracht a bhaineann le faireachán a dhéanamh ar ábhar muirí aischurtha faoin díolúine sin, ós rud é gur féidir le soithí trealaimh éagsúla a úsáid le linn an turais iascaireachta chéanna.

    The STECF also noted the inter-annual variability in catch composition and discard levels and highlighted the difficulty in monitoring discards under this exemption, given that vessels can use different gears during the same fishing trip

    Commission Delegated Regulation (EU) 2022/2289 of 18 August 2022 amending Delegated Regulation (EU) 2020/2014 as regards exemptions to the landing obligation for certain fisheries in the North Sea for 2023

  39. #2567871

    I bhfianaise na n-éiginnteachtaí a leag an tÚdarás amach sa tuairim uaidh an 14 Márta 2018 agus sa mholadh uaidh gur cheart staidéir a dhéanamh chun dáileog agus freagairt heipiteatocsaineachta caiteiciní tae ghlais a chinneadh agus scrúdú a dhéanamh ar an athraitheacht idir speicis agus laistigh díobh, faoi Airteagal 8(4) de Rialachán (CE) Uimh. 1925/2006 féadfaidh páirtithe leasmhara na sonraí is gá chun sábháilteacht úsc tae ghlais i gcomhréir le hAirteagal 5 de Rialachán Cur Chun Feidhme (AE) Uimh. 307/2012 a léiriú a chur isteach.

    Considering the uncertainties outlined by the Authority in its 14 March 2018 opinion and its recommendation that studies should be performed to determine a dose–response of hepatotoxicity of green tea catechins and examine inter and intra species variability, interested parties may submit, under Article 8(4) of Regulation (EC) No 1925/2006, the data necessary to demonstrate the safety of green tea extracts in accordance with Article 5 of Implementing Regulation (EU) No 307/2012.

    Commission Regulation (EU) 2022/2340 of 30 November 2022 amending Annex III to Regulation (EC) No 1925/2006 of the European Parliament and of the Council as regards green tea extracts containing (-)-epigallocatechin-3-gallate (Text with EEA relevance)

  40. #2726664

    Beidh íogaireacht na n-anailíseoirí ar shuaití, ar chreathadh, ar aosú, ar athraitheacht sa teocht agus san aerbhrú agus ar thrasnaíocht leictreamaighnéadach agus tionchair eile a bhaineann le hoibriú feithicle agus anailíseora teoranta a mhéid is féidir agus déanfaidh monaróir an trealaimh í a lua go soiléir ina ábhar tacaíochta.

    The sensitivity of the analysers to shocks, vibration, aging, variability in temperature and air pressure as well as electromagnetic interferences and other impacts related to vehicle and analyser operation shall be limited as far as possible and shall be clearly stated by the equipment manufacturer in its support material.

    Commission Regulation (EU) 2023/443 of 8 February 2023 amending Regulation (EU) 2017/1151 as regards the emission type approval procedures for light passenger and commercial vehicles (Text with EEA relevance)

  41. #2726713

    Íogaireacht na n-ionstraimí agus na gcomharthaí ar shuaití, ar chreathadh, ar aosú, ar athraitheacht sa teocht agus san aerbhrú comhthimpeallach, ar thrasnaíocht leictreamaighnéadach agus tionchair eile a bhaineann le hoibriú feithicle agus ionstraime, beidh sí ar leibhéal lena ndíchuirfear earráidí breise.

    The sensitivity of instruments and signals to shocks, vibration, aging, variability in temperature, ambient air pressure, electromagnetic interferences and other impacts related to vehicle and instrument operation shall be on a level as to eliminate additional errors.

    Commission Regulation (EU) 2023/443 of 8 February 2023 amending Regulation (EU) 2017/1151 as regards the emission type approval procedures for light passenger and commercial vehicles (Text with EEA relevance)

  42. #2748237

    ciallaíonn ‘athrú aeráide’ athrú ar an aeráid arb í gníomhaíocht an duine, go díreach nó go hindíreach, is cúis leis lena n-athraítear comhdhéanamh atmaisféar an domhain agus atá sa bhreis ar athraitheacht aeráide nádúrtha a fheictear thar thréimhsí ama inchomparáide.”;

    “climate change” means a change of climate which is attributed directly or indirectly to human activity that alters the composition of the global atmosphere and which is in addition to natural climate variability observed over comparable time periods.’;

    Regulation (EU) 2023/839 of the European Parliament and of the Council of 19 April 2023 amending Regulation (EU) 2018/841 as regards the scope, simplifying the reporting and compliance rules, and setting out the targets of the Member States for 2030, and Regulation (EU) 2018/1999 as regards improvement in monitoring, reporting, tracking of progress and review (Text with EEA relevance)

  43. #2906844

    Díríodh le go leor de na moltaí ar choimircí inmheánacha a fhorbairt chun do-athraitheacht na dtorthaí a áirithiú agus chun a léiriú go leanfaí leis na hathchóirithe leanúnacha agus go ndéanfaí an dul chun cinn a chomhdhlúthú, fiú gan an sásra.

    Many of the recommendations focused on building internal safeguards to ensure the irreversibility of results and to demonstrate that ongoing reforms would be continued and progress consolidated, even without the mechanism.

    Commission Decision (EU) 2023/1785 of 15 September 2023 repealing Decision 2006/929/EC establishing a mechanism for cooperation and verification of progress in Bulgaria to address specific benchmarks in the areas of judicial reform and the fight against corruption and organised crime

  44. #2906907

    Dhírigh roinnt de na moltaí ar choimircí inmheánacha a fhorbairt chun do-athraitheacht na dtorthaí a áirithiú agus chun a léiriú go leanfaí leis na hathchóirithe leanúnacha agus go ndéanfaí an dul chun cinn a chomhdhlúthú, fiú gan an sásra.

    Many of the recommendations focused on building internal safeguards to ensure the irreversibility of results and to demonstrate that ongoing reforms would be continued and progress consolidated, even without the mechanism.

    Commission Decision (EU) 2023/1786 of 15 September 2023 repealing Decision 2006/928/EC establishing a mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption

  45. #2974671

    26 Is féidir luach cóir sócmhainne a thomhas go hiontaofa (a) mura suntasach le haghaidh na sócmhainne sin í an athraitheacht sa raon tomhas réasúnta ar luach cóir nó (b) más féidir measúnú a dhéanamh go réasúnta ar dhóchúlachtaí na meastachán éagsúil laistigh den raon agus úsáid a bhaint astu agus luach cóir á thomhas.

    26 The fair value of an asset is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  46. #2979051

    Is féidir luach cóir sócmhainne doláimhsithe a thomhas go hiontaofa (a) mura suntasach le haghaidh na sócmhainne sin í an athraitheacht sa raon tomhas réasúnta ar luach cóir nó (b) más féidir measúnú a dhéanamh go réasúnta ar dhóchúlachtaí na meastachán éagsúil laistigh den raon agus úsáid a bhaint astu agus luach cóir á thomhas.

    The fair value of an intangible asset is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  47. #2979947

    29 Is féidir luach cóir sócmhainne a thomhas go hiontaofa (a) mura suntasach le haghaidh na sócmhainne sin í an athraitheacht sa raon tomhas réasúnta ar luach cóir nó (b) más féidir measúnú a dhéanamh go réasúnta ar dhóchúlachtaí na meastachán éagsúil laistigh den raon agus úsáid a bhaint astu agus luach cóir á thomhas.

    29 The fair value of an asset is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  48. #2979973

    48 I gcásanna eisceachtúla, tá fianaise shoiléir ann nuair a fhaigheann eintiteas réadmhaoin infheistíochta ar dtús (nó nuair a éiríonn réadmhaoin chun bheith ina réadmhaoin infheistíochta tar éis athrú ar úsáid) go mbeidh an athraitheacht i raon na dtoisí réasúnacha den luach cóir chomh mór, agus go mbeidh sé chomh deacair measúnú a dhéanamh ar na dóchúlachtaí maidir leis na torthaí éagsúla, go mbréagnófar an tairbhe a bheidh ag beart aonair luacha chóir.

    48 In exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the variability in the range of reasonable fair value measurements will be so great, and the probabilities of the various outcomes so difficult to assess, that the usefulness of a single measure of fair value is negated.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  49. #2983495

    Tá na rioscaí agus luaíochtaí úinéireachta uile de shócmhainn airgeadais coinnithe ag eintiteas mura n-athraíonn go suntasach a neamhchosaint don athraitheacht i luach láithreach na nglansreafaí airgid amach anseo ón tsócmhainn airgeadais mar thoradh ar an aistriú (e.g. mar gheall gur dhíol an t-eintiteas sócmhainn airgeadais atá faoi réir comhaontaithe chun í a cheannach ar ais ar phraghas seasta nó ar an bpraghas díola móide brabús iasachtóra).

    An entity has retained substantially all the risks and rewards of ownership of a financial asset if its exposure to the variability in the present value of the future net cash flows from the financial asset does not change significantly as a result of the transfer (eg because the entity has sold a financial asset subject to an agreement to buy it back at a fixed price or the sale price plus a lender's return).

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  50. #2984759

    ionstraimí a laghdaíonn athraitheacht sreafa airgid na n-ionstraimí i mír B4.1.23 agus, nuair a chuirtear i gceangal leis na hionstraimí i mír B4.1.23 iad, ionstraimí is cúis le sreabhadh airgid nach bhfuil ann ach íocaíochtaí príomhshuime agus úis ar mhéid na príomhshuime gan íoc (e.g. uasteorainn nó íosráta úis nó conradh lena laghdaítear an riosca creidmheasa ar roinnt de na hionstraimí i mír B4.1.23, nó na hionstraimí sin ar fad); nó

    reduce the cash flow variability of the instruments in paragraph B4.1.23 and, when combined with the instruments in paragraph B4.1.23, result in cash flows that are solely payments of principal and interest on the principal amount outstanding (eg an interest rate cap or floor or a contract that reduces the credit risk on some or all of the instruments in paragraph B4.1.23); or

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)