#2980719
sócmhainní taiscéalaíochta agus meastóireachta ag an méid arna chinneadh faoi GAAP roimhe seo an eintitis; agus
exploration and evaluation assets at the amount determined under the entity’s previous GAAP; and
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#2980767
suim ghlanluacha GAAP roimhe seo ag an dáta sin.
previous GAAP carrying amount at that date.
#2175454
Le haghaidh gnóthais neamhairgeadais a chuireann na prionsabail chuntasaíochta náisiúnta a bhfuil glacadh leo go ginearálta (GAAP) chun feidhme, cumhdóidh CapEx na costais a ndéantar cuntasaíocht orthu faoi GAAP is infheidhme a chomhfhreagraíonn do na costais a áirítear sa chaiteachas caipitiúil ag gnóthais neamhairgeadais a chuireann IFRS chun feidhme.
For non-financial undertakings applying national generally accepted accounting principles (GAAP), CapEx shall cover the costs accounted under the applicable GAAP that correspond to the costs included in the capital expenditure by non-financial undertakings applying IFRS.
#2755116
Maidir leis an gcolún “Luach na gcuntas reachtúil” (C0020), is iad na modhanna aitheantais agus luachála na modhanna sin a úsáideann gnóthais ina gcuntais reachtúla i gcomhréir leis an GAAP áitiúil nó IFRS má ghlactar leis mar an GAAP áitiúil.
With regards to the ‘Statutory accounts value’ column (C0020), recognition and valuation methods are the ones used by undertakings in their statutory accounts in accordance with the local GAAP or IFRS if accepted as local GAAP.
#2755515
Tuairisceofar an teimpléad sin ó pheirspictíocht cuntasaíochta (i.e. GAAP áitiúil, nó IFRS má ghlactar leis mar GAAP áitiúil); comhlíonfar é, áfach, agus úsáid á baint as na réimeanna gnó mar a shainmhínítear in Iarscríbhinn I a ghabhann le Rialachán Tarmligthe (AE) 2015/35.
This template shall be reported from an accounting perspective (i.e. Local GAAP, or IFRS if accepted as local GAAP); however, it shall be fulfilled using the lines of business as defined in Annex I to Delegated Regulation (EU) 2015/35.
#2755648
Tuairisceofar an teimpléad seo ó pheirspictíocht cuntasaíochta, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil ach má úsáidtear réimeanna gnó Shócmhainneacht II, mar a shainmhínítear in Iarscríbhinn I a ghabhann le Rialachán Tarmligthe (AE) 2015/35.
This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using Solvency II lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
#2763244
Maidir leis an gcolún “Luach na gcuntas reachtúil” (C0020), is iad na modhanna aitheantais agus luachála na modhanna sin a úsáideann grúpa ina gcuntais reachtúla i gcomhréir leis an GAAP áitiúil nó IFRS má ghlactar leis mar an GAAP áitiúil.
With regards to the ‘Statutory accounts value’ column (C0020), recognition and valuation methods are the ones used by groups in their statutory accounts in accordance with the local GAAP or IFRS if accepted as local GAAP.
#2980441
Is é an t-ioncam cuimsitheach iomlán i gcomhréir le GAAP roimhe seo le haghaidh na tréimhse céanna nó, murar thuairiscigh eintiteas iomlán den sórt sin, brabús nó caillteanas faoi GAAP roimhe seo a bheidh mar thúsphointe don réiteach sin.
The starting point for that reconciliation shall be total comprehensive income in accordance with previous GAAP for the same period or, if an entity did not report such a total, profit or loss under previous GAAP.
#2980476
Is é an t-ioncam cuimsitheach iomlán i gcomhréir le GAAP roimhe seo le haghaidh na tréimhse sin nó, murar thuairiscigh eintiteas iomlán den sórt sin, brabús nó caillteanas i gcomhréir le GAAP roimhe seo a bheidh mar thúsphointe don réiteach sin.
The starting point for that reconciliation shall be total comprehensive income in accordance with previous GAAP for that period or, if an entity did not report such a total, profit or loss in accordance with previous GAAP.
#2980664
I gcomhréir lena GAAP roimhe seo, b’fhéidir nach mbeadh fochuideachta a fuarthas sa chomhcheangal gnó roimhe sin comhdhlúthaithe ag an nglacadóir céaduaire (mar shampla, mar gheall nár mheas an mháthairchuideachta amhail fochuideachta í i gcomhréir le GAAP roimhe seo nó nár ullmhaigh sí cuntais chomhdhlúite).
In accordance with its previous GAAP, the first-time adopter may not have consolidated a subsidiary acquired in a past business combination (for example, because the parent did not regard it as a subsidiary in accordance with previous GAAP or did not prepare consolidated financial statements).
#2992025
Dá dhroim sin, murar aithin agus murar thomhas glacadóir céaduaire, faoina GAAP roimhe seo, iasacht rialtais ag ráta úis faoi ráta an mhargaidh ar bhonn atá comhsheasmhach le ceanglais IFRS, úsáidfidh sé suim ghlanluacha na hiasachta óna GAAP roimhe seo ag an dáta aistrithe chuig IFRSanna mar shuim ghlanluacha na hiasachta ina ráiteas tosaigh IFRS maidir le staid airgeadais.
Consequently, if a first-time adopter did not, under its previous GAAP, recognise and measure a government loan at a below-market rate of interest on a basis consistent with IFRS requirements, it shall use its previous GAAP carrying amount of the loan at the date of transition to IFRSs as the carrying amount of the loan in the opening IFRS statement of financial position.
#2314809
Méid na gcoigeartuithe comhiomlána a ghabhann leis na suimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo a bhaineann le hinfheistíochtaí i bhfochuideachtaí, comhfhiontair nó gnólachtaí comhlachaithe sna chéad ráitis airgeadais IFRS de chuid an eintitis.
The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements.
#2314810
[Féach: Gnólachtaí comhlachaithe [member]; Suim ghlanluacha [member]; Comhfhiontair [member]; GAAP roimhe seo [member]; Fochuideachtaí [member]; Infheistíochtaí i bhfochuideachtaí, i gcomhfhiontair agus i ngnólachtaí comhlachaithe arna dtuairisciú i ráitis airgeadais ar leithligh; IFRSs [member]]
[Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
#2316734
Méid an chostais mheasta chomhiomláin d’infheistíochtaí i bhfochuideachtaí, comhfhiontair nó gnólachtaí comhlachaithe arb é suim ghlanluacha a GAAP roimhe seo an costas measta dóibh sna chéad ráitis airgeadais IFRS de chuid an eintitis.
The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements.
#2317465
Tuairisc ar an bhfíoras agus ar an mbunús ar ar leithdháileadh suimeanna glanluacha, a cinneadh faoi GAAP roimhe seo, más rud é go n-úsáideann eintiteas díolúine in IFRS 1.D8A(b)
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
#2317468
Tuairisc ar an bhfíoras agus ar an mbunús ar ar cinneadh suimeanna glanluacha faoi GAAP roimhe seo, más rud é go n-úsáideann eintiteas díolúine in IFRS 1.D8B
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
#2317977
Tuairisc ar chineál na bpríomhchoigeartuithe a d’fhágfadh go mbeadh achoimrí stairiúla nó faisnéis chomparáideach arna gcur i láthair i gcomhréir le GAAP roimhe seo comhlíontach le IFRSanna
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs
#2317979
An tuairisc ar chineál na bpríomhchoigeartuithe a d’fhágfadh go mbeadh achoimrí stairiúla nó faisnéis chomparáideach arna gcur i láthair i gcomhréir le GAAP roimhe seo comhlíontach le IFRSanna.
The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs.
#2320652
Míniú ar choigeartuithe ábhartha don ráiteas ar shreafaí airgid a thiocfaidh as an trasdul ón GAAP roimhe seo chuig IFRSanna.
The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs.
#2320655
Míniú ar an gcaoi a ndearna an trasdul ón GAAP roimhe seo chuig IFRSanna difear d’fheidhmíocht airgeadais tuairiscithe an eintitis.
The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance.
#2320657
An míniú ar an gcaoi a ndearna an trasdul ón GAAP roimhe seo chuig IFRSanna difear d’fheidhmíocht airgeadais tuairiscithe an eintitis.
The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position.
#2322097
Léirítear leis freisin an luach caighdeánach le haghaidh na haise ‘Éifeacht airgeadais an trasdula ón GAAP roimhe seo chuig IFRSanna’ mura n-úsáidtear aon bhall eile.
It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRSs' axis if no other member is used.
#2590669
Méid na gcoigeartuithe comhiomlána a ghabhann leis na suimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo a bhaineann le hinfheistíochtaí i bhfochuideachtaí, comhfhiontair nó gnólachtaí comhlachaithe sna chéad ráitis airgeadais IFRS de chuid an eintitis.
The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity’s first IFRS financial statements.
#2590670
[Féach: Gnólachtaí comhlachaithe [member]; Suim ghlanluacha [member]; Comhfhiontair [member]; GAAP roimhe seo [member]; Fochuideachtaí [member]; Infheistíochtaí i bhfochuideachtaí, i gcomhfhiontair agus i ngnólachtaí comhlachaithe arna dtuairisciú i ráitis airgeadais ar leithligh; IFRSs [member]]
[Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
#2592591
Méid an chostais mheasta chomhiomláin d’infheistíochtaí i bhfochuideachtaí, comhfhiontair nó gnólachtaí comhlachaithe arb é suim ghlanluacha a GAAP roimhe seo an costas measta dóibh sna chéad ráitis airgeadais IFRS de chuid an eintitis.
The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements.
#2593382
Tuairisc ar an bhfíoras agus ar an mbunús ar ar leithdháileadh suimeanna glanluacha, a cinneadh faoi GAAP roimhe seo, más rud é go n-úsáideann eintiteas díolúine in IFRS 1.D8A(b)
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
#2593385
Tuairisc ar an bhfíoras agus ar an mbunús ar ar cinneadh suimeanna glanluacha faoi GAAP roimhe seo, más rud é go n-úsáideann eintiteas díolúine in IFRS 1.D8B
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
#2593892
Tuairisc ar chineál na bpríomhchoigeartuithe a d’fhágfadh go mbeadh achoimrí stairiúla nó faisnéis chomparáideach arna gcur i láthair i gcomhréir le GAAP roimhe seo comhlíontach le IFRSanna
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs
#2593894
An tuairisc ar chineál na bpríomhchoigeartuithe a d’fhágfadh go mbeadh achoimrí stairiúla nó faisnéis chomparáideach arna gcur i láthair i gcomhréir le GAAP roimhe seo comhlíontach le IFRSanna.
The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs.
#2596432
Míniú ar choigeartuithe ábhartha don ráiteas ar shreafaí airgid a thiocfaidh as an trasdul ón GAAP roimhe seo chuig IFRSanna.
The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs.
#2596435
Míniú ar an gcaoi a ndearna an trasdul ón GAAP roimhe seo chuig IFRSanna difear d’fheidhmíocht airgeadais tuairiscithe an eintitis.
The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance.
#2596437
An míniú ar an gcaoi a ndearna an trasdul ón GAAP roimhe seo chuig IFRSanna difear d’fheidhmíocht airgeadais tuairiscithe an eintitis.
The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position.
#2597880
Léirítear leis freisin an luach caighdeánach le haghaidh na haise ‘Éifeacht airgeadais an trasdula ón GAAP roimhe seo chuig IFRSanna’ mura n-úsáidtear aon bhall eile.
It also represents the standard value for the ‘Financial effect of transition from previous GAAP to IFRSs’ axis if no other member is used.
#2754660
Láimhdeachas arna shainmhíniú mar an t-ioncam comhlán faoi IFRS nó GAAP áitiúil le haghaidh cineálacha eile gnóthas, cuideachtaí sealbhaíochta árachais nó cuideachtaí sealbhaíochta airgeadais mheasctha
Turn over defined as the gross revenue under IFRS or local GAAP for other types of undertakings, insurance holding companies or mixed financial holding companies
#2755261
Forálacha teicniúla eile, mar a shainaithníonn na gnóthais ina gcuntais reachtúla, i gcomhréir le GAAP áitiúil nó le IFRS.
Other technical provisions, as recognised by undertakings in their statutory accounts, in accordance with the local GAAP or IFRS.
#2755275
Gnóthais nach luachálann díorthaigh ina GAAP Áitiúil, ní gá dóibh luach a sholáthar dá ráitis airgeadais.
Undertakings which do not value derivatives in their Local GAAP do not need to provide a financial statements value.
#2755542
Tabharfaidh gnóthais árachais agus athárachais tuairisc ar phréimheanna scríofa/tuillte mar a shainmhínítear in Airteagal 1(11) agus (12) de Rialachán Tarmligthe (AE) 2015/35 gan beann ar cé acu a úsáidtear nó nach n-úsáidtear GAAP áitiúil nó IFRS.
Insurance and reinsurance undertakings shall report written/earned premiums as defined in Article 1(11) and (12) of Delegated Regulation (EU) 2015/35 regardless whether local GAAP or IFRS is used.
#2763246
Sna cásanna sonracha nach dtáirgeann an grúpa ráitis airgeadais oifigiúla i gcomhréir le GAAP áitiúil ná IFRS, ba cheart an cás sonrach a phlé leis an maoirseoir grúpa.
In the specific cases where the group does not produce official financial statements according to local GAAP or IFRS the specific situation should be discussed with the group supervisor.
#2763275
Forálacha teicniúla eile, mar a shainaithníonn an grúpa ina chuntais reachtúla, i gcomhréir leis an GAAP áitiúil nó le IFRS.
Other technical provisions, as recognised by the group in their statutory accounts, in accordance with the local GAAP or IFRS.
#2763277
Grúpaí nach luachálann díorthaigh ina GAAP áitiúil, ní gá dóibh luach cuntas reachtúil a sholáthar.
Groups which do not value derivatives in their Local GAAP do not need to provide a statutory accounts value.
#2763324
Tuairisceofar préimheanna scríofa/tuillte mar a shainmhínítear in Airteagal 1(11) agus (12) de Rialachán Tarmligthe (AE) 2015/35 gan beann ar cé acu a úsáidtear nó nach n-úsáidtear GAAP áitiúil nó IFRS.
Written/earned premiums shall be reported as defined in Article 1(11) and (12) of Delegated Regulation (EU) 2015/35 regardless of whether a local GAAP or IFRS is used.
#2764872
I gcás cineálacha eile gnóthas, láimhdeachas arna shainmhíniú mar an t-ioncam comhlán faoi IFRS nó GAAP áitiúil.
For other types of undertakings turn over defined as the gross revenue under IFRS or local GAAP.
#2764873
I gcás cuideachtaí sealbhaíochta árachais nó cuideachtaí sealbhaíochta airgeadais mheasctha i gcás inarb iomchuí, is é láimhdeachas arna shainmhíniú mar an t-ioncam comhlán faoi IFRS nó GAAP áitiúil a úsáidfear mar chritéar rangaithe.
For insurance holding companies or mixed financial holding companies where appropriate turnover defined as the gross revenue under IFRS or local GAAP will be used as a ranking criteria.
#2764886
Céatadán mar a shainmhínítear le IFRS nó le GAAP áitiúil chun gnóthais chomhdhlúite a chomhtháthú sa chomhdhlúthú a d’fhéadfadh a bheith difriúil ó mhír C0180.
Percentage as defined by IFRS or local GAAP for the integration of consolidated undertakings into the consolidation which may differ from item C0180.
#2766531
Gnóthais nach luachálann díorthaigh ina GAAP áitiúil, ní gá dóibh luach a sholáthar dá ráitis airgeadais.
Undertakings which do not value derivatives in their local GAAP do not need to provide a financial statements value.
#2766565
Tabharfaidh gnóthais árachais agus athárachais tuairisc ar phréimheanna scríofa/tuillte mar a shainmhínítear in Airteagal 1(11) agus (12) de Rialachán Tarmligthe (AE) 2015/35 gan beann ar cé acu a úsáidtear nó nach n-úsáidtear GAAP áitiúil nó IFRS.
Insurance and reinsurance undertakings shall report written/earned premiums as defined in Article 1(11) and (12) of Delegated Regulation (EU) 2015/35 regardless whether local GAAP or IFRS is used.
#2766624
Nochtfaidh gnóthais árachais agus athárachais préimheanna scríofa/tuillte mar a shainmhínítear in Airteagal 1(11) agus (12) de Rialachán Tarmligthe (AE) 2015/35 gan beann ar cé acu a úsáidtear nó nach n-úsáidtear GAAP áitiúil nó IFRS.
Insurance and reinsurance undertakings shall disclose written/earned premiums as defined in Article 1(11) and (12) of Delegated Regulation (EU) 2015/35 regardless whether a local GAAP or IFRS is used.
#2767684
Gnóthais nach luachálann díorthaigh ina bprionsabail chuntasaíochta áitiúla a bhfuil glactha leo go ginearálta (‘GAAP’), ní gá dóibh luach a sholáthar dá ráitis airgeadais.
Undertakings which do not value Derivatives in their local Generally accepted accounting principles (‘GAAP’) do not need to provide a financial statements value.
#2768214
Céatadán mar a shainmhínítear le IFRS nó le GAAP áitiúil chun gnóthais chomhdhlúite a chomhtháthú sa chomhdhlúthú a d’fhéadfadh a bheith difriúil ó mhír C0180.
Percentage as defined by IFRS or local GAAP for the integration of consolidated undertakings into the consolidation which may differ from item C0180.
#2856572
Thaispeáin an Coimisiún gur soláthraíodh sa nochtadh sealadach faisnéis maidir le foinse shonraí Orbis tháirgeoir na Brasaíle, ar faisnéis í ón gclár oifigiúil áitiúil a bhí bunaithe ar GAAP áitiúil.
The Commission pointed out that the provisional disclosure provided information on the source of the Orbis data of the Brazilian producer, which was local official registry information based on the local GAAP.