#510499
I gcás léasa, eisiatar an cion sin den íocaíocht léasa atá coibhéiseach leis an ús;
In the case of a lease, it excludes the portion of the lease payment that is equivalent to interest.
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#2988763
aon íocaíocht léasa a rinneadh ar an dáta tosaithe nó roimhe, lúide aon dreasacht léasa a fuarthas;
any lease payments made at or before the commencement date, less any lease incentives received;
#1536296
(a) i mír (a), sa mhíniú ar “íocaíocht léasa iomchuí”, i mír (ii), déanfar “ráta ar a dtugtar an Ráta Tairgthe Idirbhainc Eorpach” a chur in ionad “ráta ar a dtugtar Ráta Tairgthe Idirbhainc Bhaile Átha Cliath agus a gcothabhálann Banc Ceannais na hÉireann taifead air”,
(a) in paragraph (a), in the definition of "relevant lease payment", in paragraph (ii), for "a rate known as the Dublin Interbank Offered Rate and a record of which is kept by the Central Bank of Ireland" there shall be substituted "a rate known as the European Interbank Offered Rate",
#2716977
Luach an Chonartha Onnmhairiúcháin : an méid iomlán a bheidh le híoc ag an gceannaitheoir, nó thar a cheann, ar earraí agus/nó seirbhísí a onnmhairítear, i.e. gan na costais áitiúla a bhfuil sainmhíniú anseo thíos orthu san áireamh; i gcás léasa, eisiatar an cion sin den íocaíocht léasa atá coibhéiseach leis an ús.
Export Contract Value : the total amount to be paid by or on behalf of the purchaser for goods and/or services exported, i.e. excluding local costs as defined hereafter; in the case of a lease, it excludes the portion of the lease payment that is equivalent to interest.
#2979969
Nuair a bhíonn na híocaíochtaí léasa ag rátaí an mhargaidh, luach cóir réadmhaoine infheistíochta arna sealbhú ag léasaí mar shócmhainn lena ngabhann ceart úsáide nuair a fhaightear í, glan ar gach íocaíocht léasa a bhfuil coinne léi (lena n-áirítear iad sin a bhaineann le dliteanais léasa aitheanta), ba cheart don luach cóir sin a bheith cothrom le nialas.
When lease payments are at market rates, the fair value of an investment property held by a lessee as a right-of-use asset at acquisition, net of all expected lease payments (including those relating to recognised lease liabilities), should be zero.
#3125820
Luach an Chonartha Onnmhairiúcháin: an méid iomlán a bheidh le híoc ag an gceannaitheoir, nó thar a cheann, ar earraí agus/nó seirbhísí a onnmhairítear i.e. gan na costais áitiúla a bhfuil sainmhíniú anseo thíos orthu san áireamh; i gcás léasa, eisiatar an cion sin den íocaíocht léasa atá coibhéiseach leis an ús.
Export Contract Value: the total amount to be paid by or on behalf of the purchaser for goods and/or services exported, i.e. excluding local costs as defined hereafter; in the case of a lease, it excludes the portion of the lease payment that is equivalent to interest.