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  1. #313705

    (a) arb é is cúis leis ná lagú an chórais airgeadais ina iomláine nó lagú codanna den chóras sin agus

    (a) is caused by an impairment of all or parts of the financial system; and

    Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC

  2. #314823

    (a) arb é is cúis leis ná lagú an chórais airgeadais ina iomláine nó lagú codanna den chóras sin;

    (a) is caused by an impairment of all or parts of the financial system;

    Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC

  3. #315932

    (a) arb é is cúis leis ná lagú an chórais airgeadais ina iomláine nó lagú codanna den chóras sin agus

    (a) is caused by an impairment of all or parts of the financial system; and

    Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC

  4. #325704

    (d) ciallaíonn "mórdhíobháil" lagú suntasach foriomlán ar sheasamh tháirgeoirí an Aontais;

    (d) "serious injury" means a significant overall impairment in the position of Union producers;

    Regulation (EU) No 511/2011 of the European Parliament and of the Council of 11 May 2011 implementing the bilateral safeguard clause of the Free Trade Agreement between the European Union and its Member States and the Republic of Korea

  5. #566698

    ciallaíonn "mórdhíobháil" lagú suntasach foriomlán;

    "serious injury" means a significant overall impairment;

    Regulation (EU) No 19/2013 of the European Parliament and of the Council of 15 January 2013 implementing the bilateral safeguard clause and the stabilisation mechanism for bananas of the Trade Agreement between the European Union and its Member States, of the one part, and Colombia and Peru, of the other part

  6. #566938

    ciallaíonn "mórdhíobháil" lagú suntasach foriomlán;

    "serious injury" means a significant overall impairment;

    Regulation (EU) No 20/2013 of the European Parliament and of the Council of 15 January 2013 implementing the bilateral safeguard clause and the stabilisation mechanism for bananas of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other

  7. #684554

    ciallaíonn “mórdhíobháil” lagú suntasach foriomlán ar sheasamh tháirgeoirí an Aontais;

    ‘serious injury’ means a significant overall impairment in the position of Union producers;

    Regulation (EU) 2015/478 of the European Parliament and of the Council of 11 March 2015 on common rules for imports 

  8. #698523

    ciallaíonn “mórdhíobháil”, agus tagairt á déanamh do sheasamh thionscal an Aontais, lagú suntasach foriomlán air;

    ‘serious injury’ means, when referring to the position of Union industry, a significant overall impairment to it;

    Regulation (EU) 2016/400 of the European Parliament and of the Council of 9 March 2016 implementing the safeguard clause and the anti-circumvention mechanism provided for in the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Moldova, of the other part

  9. #716856

    ciallaíonn “mórdhíobháil” lagú suntasach foriomlán ar sheasamh thionscal an Aontais;

    ‘serious injury’ means a significant overall impairment in the position of the Union industry;

    Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements

  10. #741824

    anacair féatais, bás féatais nó lagú coirp nó meabhrach ó bhroinn nó neamhord beirthe;

    foetal distress, foetal death or a congenital physical or mental impairment or birth defect;

    Regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Text with EEA relevance. )

  11. #745566

    a bhaineann le lagú fisiciúil mó meabhrach ó bhroinn;

    concerning congenital physical or mental impairments;

    Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Text with EEA relevance. )

  12. #745650

    anacair féatais, bás féatais nó lagú coirp nó meabhrach ó bhroinn nó neamhord beirthe.

    foetal distress, foetal death or a congenital physical or mental impairment or birth defect;

    Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Text with EEA relevance. )

  13. #747321

    lagú fisiciúil mó meabhrach ó bhroinn;

    congenital physical or mental impairments;

    Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Text with EEA relevance. )

  14. #1445230

    (iii) lagú nó cur isteach a dhéanamh ar thaitneamhachtaí nó ar an timpeallacht.

    (iii) impair or interfere with amenities or with the environment.

    Number 6 of 1987: AIR POLLUTION ACT, 1987

  15. #1642430

    aon lagú ar chaidreamh an chomhphobail

    the source of any weakening in the community's relations

    Order of Business (Dáil Éireann/Seanad Éireann)

  16. #1647107

    lagú ar chaidreamh

    weakening in relations

    Order of Business (Dáil Éireann/Seanad Éireann)

  17. #1647108

    lagú

    weakening

    Order of Business (Dáil Éireann/Seanad Éireann)

  18. #1694601

    lagú sócmhainní agus ráthaíochtaí gairthe don bhliain roimhe sin agus do na figiúirí carntha araon;

    impairments of assets and called guarantees both for the preceding year and the respective accumulated figures;

    Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012

  19. #1739589

    ciallaíonn “mórdhíobháil” lagú suntasach foriomlán ar sheasamh thionscal de chuid an Aontais;

    ‘serious injury’ means a significant overall impairment to the position of Union industry;

    Regulation (EU) 2019/287 of the European Parliament and of the Council of 13 February 2019 implementing bilateral safeguard clauses and other mechanisms allowing for the temporary withdrawal of preferences in certain trade agreements concluded between the European Union and third countries

  20. #2027220

    Lagú carntha, athruithe diúltacha carntha ar luach cóir de bharr priacal creidmheasa agus forálacha

    Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

    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)

  21. #2027225

    Risíochtaí tuillmheacha – lagú carntha agus forálacha carntha

    Performing exposures – accumulated impairment and provisions

    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)

  22. #2027226

    Risíochtaí neamhthuillmheacha – lagú carntha, athruithe diúltacha carntha ar luach cóir de bharr priacal creidmheasa agus forálacha

    Non-performing exposures – accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

    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)

  23. #2027295

    Lagú carntha

    Accumulated impairment

    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)

  24. #2027299

    Ar a bhfuil faoi réir lagú

    Of which subject to impairment

    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)

  25. #2027344

    Lagú carntha le haghaidh sócmhainní urraithe

    Accumulated impairment for secured assets

    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)

  26. #2027401

    Tagraíonn ‘Céim 1’ do lagú arna thomhas i gcomhréir le IFRS 9.5.5.5.

    ‘Stage 1’ refers to impairment measured in accordance with IFRS 9.5.5.5.

    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)

  27. #2027402

    Tagraíonn ‘Céim 2’ do lagú arna thomhas i gcomhréir le IFRS 9.5.5.3.

    ‘Stage 2’ refers to impairment measured in accordance with IFRS 9.5.5.3.

    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)

  28. #2027408

    Neamhthuillmheach – lagú carntha, athruithe diúltacha carntha ar luach cóir de bharr priacal creidmheasa agus forálacha

    Non-performing – accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

    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)

  29. #2110324

    D’fhéadfadh tríú páirtithe mailíseacha mí-úsáid a bhaint as aon lagú ar chriptiú.

    Any weakening of encryption could potentially be abused by malicious third parties.

    Regulation (EU) 2021/1232 of the European Parliament and of the Council of 14 July 2021 on a temporary derogation from certain provisions of Directive 2002/58/EC as regards the use of technologies by providers of number-independent interpersonal communications services for the processing of personal and other data for the purpose of combating online child sexual abuse (Text with EEA relevance)

  30. #2159866

    IAS 36 Lagú Sócmhainní

    IAS 36 Impairment of Assets

    Commission Regulation (EU) 2021/2036 of 19 November 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 17 (Text with EEA relevance)

  31. #2314322

    Dímheas, amúchadh agus lagú carntha [member]

    Accumulated depreciation, amortisation and impairment [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)

  32. #2314324

    Seasann an ball seo do dhímheas, amúchadh agus lagú carntha.

    This member stands for accumulated depreciation, amortisation and impairment.

    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. #2314343

    Lagú carntha [member]

    Accumulated impairment [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)

  34. #2314345

    Seasann an ball seo do lagú carntha.

    This member stands for accumulated impairment.

    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)

  35. #2315474

    Suim ghlanluacha, dímheas, amúchadh agus lagú carntha agus oll-luach de réir na leabhar [axis]

    Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]

    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)

  36. #2316187

    Lagú creidmheasa ionstraimí airgeadais [axis]

    Credit impairment of financial instruments [axis]

    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)

  37. #2316189

    Lagú creidmheasa ionstraimí airgeadais [member]

    Credit impairment of financial instruments [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)

  38. #2316697

    Laghdú trí lagú, sócmhainní conartha

    Decrease through impairment, contract assets

    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)

  39. #2316699

    An laghdú ar shócmhainní conartha a leanann as lagú.

    The decrease in contract assets resulting from impairment.

    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)

  40. #2317023

    Tuairisc ar bheartas cuntasaíochta maidir le lagú sócmhainní [text block]

    Description of accounting policy for impairment of assets [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)

  41. #2317024

    An tuairisc ar bheartas cuntasaíochta an eintitis maidir le lagú sócmhainní.

    The description of the entity's accounting policy for the impairment of assets.

    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)

  42. #2317025

    Tuairisc ar bheartas cuntasaíochta maidir le lagú sócmhainní airgeadais [text block]

    Description of accounting policy for impairment of financial assets [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)

  43. #2317026

    An tuairisc ar bheartas cuntasaíochta an eintitis maidir le lagú sócmhainní airgeadais.

    The description of the entity's accounting policy for the impairment of financial assets.

    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)

  44. #2317027

    Tuairisc ar bheartas cuntasaíochta maidir le lagú sócmhainní neamhairgeadais [text block]

    Description of accounting policy for impairment of non-financial assets [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)

  45. #2317028

    An tuairisc ar bheartas cuntasaíochta an eintitis maidir le lagú sócmhainní neamhairgeadais.

    The description of the entity's accounting policy for the impairment of non-financial assets.

    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)

  46. #2319222

    Nochtadh maidir le lagú sócmhainní [text block]

    Disclosure of impairment of assets [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)

  47. #2319224

    An nochtadh uile maidir le lagú sócmhainní.

    The entire disclosure for the impairment of assets.

    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)

  48. #2320335

    Iomlán an eintitis le haghaidh lagú sócmhainní airgeadais [member]

    Entity's total for impairment of financial assets [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)

  49. #2321358

    [Féach: Lagú creidmheasa ionstraimí airgeadais [member]]

    [Refer: Credit impairment of financial instruments [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)

  50. #2322032

    Nótaí - Lagú sócmhainní

    Notes - Impairment of assets

    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)