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  1. #570696

    Mar shampla, agus ídiú caipitil sheasta á shainiú, déantar tagairt do dhímheas líneach.

    For example, in defining consumption of fixed capital, reference is made to linear depreciation.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  2. #570937

    lena dtuairiscítear tionscnamh (aschur intíre nó allmhairí) agus úsáid (tomhaltas idirmheánach, tomhaltas críochnaitheach, foirmiú caipitil — lena gcumhdaítear ídiú caipitil sheasta — nó onnmhairí) táirgí;

    which describe the origin (domestic output or imports) and use (intermediate consumption, final consumption, capital formation — covering consumption of fixed capital — or exports) of products;

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  3. #574881

    is ionann an gnóthachan ainmniúil sealúchais a fhabhraíonn agus an luach sa chlár comhardaithe deiridh lúide an luach éadála lúide aon ídiú caipitil sheasta sa tréimhse chuntasaíochta.

    the nominal holding gain accruing is equal to the closing balance sheet value minus the value at acquisition minus any consumption of fixed capital in the accounting period.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  4. #574883

    is ionann an gnóthachan ainmniúil sealúchais a fhabhraíonn agus an luach diúscartha lúide an luach éadála lúide aon ídiú caipitil sheasta sa tréimhse chuntasaíochta idir éadáil agus diúscairt na sócmhainne.

    the nominal holding gain accruing is equal to the value at disposal minus the value at acquisition minus any consumption of fixed capital in the accounting period between acquisition and disposal.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  5. #575260

    Is ann do ghlanfhoirm le haghaidh gach cóid den sórt sin, is é sin le rá foirm as ar asbhaineadh an meastachán le haghaidh ídiú caipitil.

    For each such code there is a net form, where the estimate for capital consumption has been deducted.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  6. #575271

    Is féidir breisluach (ítim chomhardaithe an chuntais) a ríomh sula gcuirtear ídiú caipitil sheasta san áireamh nó ina dhiaidh sin, i.e. i bhfoirm chomhlán nó i bhfoirm ghlan.

    Value added (the balancing item of the account) may be calculated before or after allowing for the consumption of fixed capital, i.e. gross or net.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  7. #576029

    Ní foláir ídiú caipitil sheasta, cánacha eile ar tháirgeadh agus fóirdheontais eile ar tháirgeadh a mheas i dtéarmaí méideanna chun costais a ríomh i dtéarmaí méideanna.

    Consumption of fixed capital, other taxes on production and other subsidies on production must also be estimated in volume terms when calculating costs in volume terms.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  8. #574874

    is ionann an gnóthachan ainmniúil sealúchais a fhabhraíonn le linn na tréimhse cuntasaíochta agus an luach sa chlár comhardaithe deiridh lúide an luach sa chlár comhardaithe tosaigh lúide aon ídiú caipitil sheasta sa tréimhse chuntasaíochta sin.

    the nominal holding gain accruing during the accounting period is equal to the closing balance sheet value minus the opening balance sheet value minus any consumption of fixed capital in the accounting period.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  9. #574878

    is ionann an gnóthachan ainmniúil sealúchais a fhabhraíonn agus an luach diúscartha lúide an luach sa chlár comhardaithe tosaigh lúide aon ídiú caipitil sheasta sa tréimhse chuntasaíochta sin atá ann roimh an díol.

    the nominal holding gain accruing is equal to the value at disposal minus the opening balance sheet value minus any consumption of fixed capital in the accounting period that occurs prior to the sale.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  10. #575261

    Mar shampla, is é B.1g an cód le haghaidh "breisluach, comhlán" agus is é B.1n an cód don choibhéis ghlan (breisluach, glan), is é sin tar éis ídiú caipitil a asbhaint.

    For example, value added, gross has a code of B.1g, and the net equivalent (value added, net) where capital consumption has been deducted, is B.1n.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  11. #575850

    Mura gcomhlíonfar ceachtar den dá choinníoll sin, déantar na hionchuir go léir arna dtomhailt ag gníomhaíocht choimhdeach amhail ábhair, saothar, ídiú caipitil sheasta, a láimhseáil mar ionchur sa phríomhghníomhaíocht nó sa ghníomhaíocht thánaisteach a dtacaíonn siad léi;

    If neither of these two conditions is met, all inputs consumed by an ancillary activity such as materials, labour, and consumption of fixed capital, are treated as inputs to the principal or secondary activity which they support;

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  12. #576236

    I gcás nach bhfuil stoc-chuntas síoraí ann de stoc na n-earraí caipitil sheasta, is féidir an t-athrú ar ídiú caipitil sheasta i dtéarmaí méideanna a bhaint amach trí bhíthin na sonraí ar phraghsanna reatha a dhíbhoilsciú trí innéacsanna praghsanna arna ndíorthú ó shonraí ar ollfhoirmiú caipitil sheasta de réir táirge.

    Where there is no perpetual inventory of the stock of fixed capital goods, the change in the consumption of fixed capital in volume terms can be obtained by deflating the current price data by price indices derived from data on gross fixed capital formation by product.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance