Féadfar a fhoráil, le dlíthe Ballstáit do mhaolú ó mhír 1 i gcás cuideachtaí infheistíochta a bhfuil caipiteal seasta acu.
The laws of a Member State may provide for derogation from paragraph 1 in the case of investment companies with fixed capital.
Chun críocha na míre seo, ciallaíonn an téarma “cuideachta infheistíochta a bhfuil caipiteal seasta aici” na cuideachtaí seo a leanas amháin:
For the purposes of this paragraph, the term ‘investment company with fixed capital’ means only companies:
cistí infheistíochta sonraithe a bhfuil caipiteal seasta scaireanna iontu, i gcás ina bhfuil ar infheisteoirí a thagann isteach sa chiste nó a fhágann é, scaireanna atá ann cheana a cheannach nó a dhíol;
closed-ended investment funds with a fixed share capital, where investors entering or leaving the fund must buy or sell existing shares;
I gcás táirgí den chineál sin, is féidir leis an gcuntas satailíte a thaispeáint conas a tháirgtear na táirgí, cén cineál táirgeoirí atá i gceist, cén cineál saothair agus cén caipiteal seasta a úsáideann siad agus éifeachtúlacht an phróisis táirgthe.
For such products, the satellite account can show how the products are produced, what kinds of producers are involved, what kinds of labour and fixed capital they use and the efficiency of the production process.
scaireanna íoctha go hiomlán a d'eisigh cuideachta infheistíochta le caipiteal seasta, mar a shainmhínítear sa dara fomhír d'Airteagal 56(7), agus a fuair an chuideachta sin nó cuideachta chomhlachaithe arna iarraidh sin don infheisteoir.
fully paid-up shares issued by an investment company with fixed capital, as defined in the second subparagraph of Article 56(7), and acquired at the investor's request by that company or by an associate company.
(v) cuideachtaí infheistíochta a bhfuil caipiteal seasta acu mar a mhínítear in Airteagal 15(4) de Threoir 77/91/CEE an 13 Nollaig, 1976, ón gComhairle4 a bhfuil a n-urrúis liostaithe, nó a ndéileáiltear iontu, ar mhargadh rialáilte i mBallstát;
(v) investment companies with fixed capital as defined in Article 15(4) of Council Directive 77/91/EEC of 13 December, 1976 21 the securities of which are listed or dealt in on a regulated market in a Member State;
In CERT, i gcás earraí agus seirbhísí lena gcomhdhéantar caipiteal seasta an ghabháltais talmhaíochta (amhail plandálacha a mbíonn táirgí athuaire mar thoradh orthu, innealra agus foirgnimh, feabhsuithe móra ar thalamh, bogearraí, na costais a ghabhann le haistriú úinéireachta ar shócmhainní neamhtháirgthe) baineann caitheamh agus cuimilt agus seandacht dóibh mar mhodhanna táirgthe sa phróiseas táirgthe.
In the REAA, goods and services which make up the agricultural holding’s fixed capital (such as plantations yielding repeat products, machinery and buildings, major improvements to land, software, costs of ownership transfer of non-produced assets) suffer wear and tear and obsolescence as means of production in the production process.