Gaois

Search direction

Search mode

Filter results

Collections

219 results in 4 documents

  1. #2025789

    Modh an chothromais

    Equity method

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  2. #2314789

    Coigeartuithe le haghaidh tuilleamh coimeádta infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Adjustments for undistributed profits of investments accounted for using equity method

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

  3. #2314791

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Brabús (caillteanas)]

    [Refer: Investments accounted for using equity method; Profit (loss)]

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

  4. #2317051

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid]

    [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

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

  5. #2319502

    Nochtadh infheistíochtaí a dtugtar cuntas orthu le modh an chothromais [text block]

    Disclosure of investments accounted for using equity method [text block]

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

  6. #2319503

    An nochtadh infheistíochtaí a dtugtar cuntas orthu le modh an chothromais.

    The disclosure of investments accounted for using the equity method.

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

  7. #2319504

    [Féach: Infheistíochtaí a dtugtar cuntas orthu le modh an chothromais]

    [Refer: Investments accounted for using equity method]

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

  8. #2319505

    Nochtadh infheistíochtaí seachas infheistíochtaí a dtugtar cuntas orthu le modh an chothromais [text block]

    Disclosure of investments other than investments accounted for using equity method [text block]

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

  9. #2319506

    An nochtadh infheistíochtaí seachas infheistíochtaí a dtugtar cuntas orthu le modh an chothromais.

    The disclosure of investments other than investments accounted for using the equity method.

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

  10. #2319507

    [Féach: Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid]

    [Refer: Investments other than investments accounted for using equity method]

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

  11. #2320224

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Díbhinní arna bhfáil]

    [Refer: Investments accounted for using equity method; Dividends received]

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

  12. #2323640

    Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Investments accounted for using equity method

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

  13. #2323642

    An méid infheistíochtaí a dtugtar cuntas orthu agus úsáid á baint as modh an chothromais.

    The amount of investments accounted for using the equity method.

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

  14. #2323645

    Infheistíochtaí iomlána a chuirtear san áireamh agus modh an chothromais in úsáid

    Total investments accounted for using equity method

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

  15. #2323688

    Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid [abstract]

    Investments accounted for using equity method [abstract]

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

  16. #2323689

    Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid [member]

    Investments accounted for using equity method [member]

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

  17. #2323696

    Infheistíochtaí i ngnólachtaí comhlachaithe a chuirtear san áireamh agus modh an chothromais in úsáid

    Investments in associates accounted for using equity method

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

  18. #2323698

    [Féach: Gnólachtaí comhlachaithe [member]; Infheistíochtaí a dtugtar cuntas orthu le modh an chothromais]

    [Refer: Associates [member]; Investments accounted for using equity method]

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

  19. #2323705

    Infheistíochtaí i gcomhfhiontair a chuirtear san áireamh agus modh an chothromais in úsáid

    Investments in joint ventures accounted for using equity method

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

  20. #2323707

    [Féach: Comhfhiontair [member]; Infheistíochtaí a dtugtar cuntas orthu le modh an chothromais]

    [Refer: Joint ventures [member]; Investments accounted for using equity method]

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

  21. #2323715

    Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Investments other than investments accounted for using equity method

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

  22. #2324602

    Infheistíochtaí neamhreatha seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Non-current investments other than investments accounted for using equity method

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

  23. #2324603

    An méid infheistíochtaí neamhreatha seachas infheistíochtaí a dtugtar cuntas orthu le modh an chothromais.

    The amount of non-current investments other than investments accounted for using the equity method.

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

  24. #2324604

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Sócmhainní neamhreatha; Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid]

    [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]

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

  25. #2325606

    Fáltais ó dhíolachán infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Proceeds from sales of investments accounted for using equity method

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

  26. #2325608

    Fáltais ó dhíolachán infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Proceeds from sales of investments other than investments accounted for using equity method

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

  27. #2325876

    Leasanna in infheistíochtaí a cheannach, leasanna a chuirtear san áireamh agus modh an chothromais in úsáid

    Purchase of interests in investments accounted for using equity method

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

  28. #2325880

    Infheistíochtaí a cheannach, seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Purchase of investments other than investments accounted for using equity method

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

  29. #2326886

    Sciar de bhrabús (caillteanas) ghnólachtaí comhlachtaithe a chuirtear san áireamh agus modh an chothromais in úsáid

    Share of profit (loss) of associates accounted for using equity method

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

  30. #2326903

    Sciar de bhrabús (caillteanas) ag comhfhiontair a chuirtear san áireamh agus modh an chothromais in úsáid

    Share of profit (loss) of joint ventures accounted for using equity method

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

  31. #2326905

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Comhfhiontair [member]; Brabús (caillteanas)]

    [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]

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

  32. #2326913

    [Féach: Gnólachtaí comhlachaithe [member]; Comhfhiontair [member]; Infheistíochtaí a dtugtar cuntas orthu le modh an chothromais]

    [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]

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

  33. #2327765

    An t-eis-sreabhadh airgid chun infheistíochtaí a cheannach, seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid]

    The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

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

  34. #2589956

    Nochtadh infheistíochtaí a dtugtar cuntas orthu le modh an chothromais [text block]

    Disclosure of investments accounted for using equity method [text block]

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

  35. #2589957

    Nochtadh infheistíochtaí seachas infheistíochtaí a dtugtar cuntas orthu le modh an chothromais [text block]

    Disclosure of investments other than investments accounted for using equity method [text block]

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

  36. #2590649

    Coigeartuithe le haghaidh tuilleamh coimeádta infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Adjustments for undistributed profits of investments accounted for using equity method

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

  37. #2590651

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Brabús (caillteanas)]

    [Refer: Investments accounted for using equity method; Profit (loss)]

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

  38. #2592943

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid] Éifeachtach 2023-01-01: Tuairisc ar fhaisnéis ábhartha maidir le beartas cuntasaíochta maidir le hinfheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid.

    [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments other than investments accounted for using the equity method.

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

  39. #2592944

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid] Tuairisc ar bheartas cuntasaíochta maidir le hinfheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid.

    [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] The description of the entity’s accounting policy for investments other than investments accounted for using the equity method.

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

  40. #2592945

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid]

    [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

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

  41. #2595336

    An nochtadh infheistíochtaí a dtugtar cuntas orthu le modh an chothromais.

    The disclosure of investments accounted for using the equity method.

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

  42. #2595337

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid]

    [Refer: Investments accounted for using equity method]

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

  43. #2595338

    An nochtadh infheistíochtaí seachas infheistíochtaí a dtugtar cuntas orthu le modh an chothromais.

    The disclosure of investments other than investments accounted for using the equity method.

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

  44. #2595339

    [Féach: Infheistíochtaí seachas infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid]

    [Refer: Investments other than investments accounted for using equity method]

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

  45. #2596009

    [Féach: Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid; Díbhinní arna bhfáil]

    [Refer: Investments accounted for using equity method; Dividends received]

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

  46. #2599423

    Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid

    Investments accounted for using equity method

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

  47. #2599425

    An méid infheistíochtaí a dtugtar cuntas orthu agus úsáid á baint as modh an chothromais.

    The amount of investments accounted for using the equity method.

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

  48. #2599428

    Infheistíochtaí iomlána a chuirtear san áireamh agus modh an chothromais in úsáid

    Total investments accounted for using equity method

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

  49. #2599471

    Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid [abstract]

    Investments accounted for using equity method [abstract]

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

  50. #2599472

    Infheistíochtaí a chuirtear san áireamh agus modh an chothromais in úsáid [member]

    Investments accounted for using equity method [member]

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