#2314807
Coigeartú comhiomlán ar shuimeanna glanluacha infheistíochtaí a thuairiscítear faoi GAAP roimhe seo
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
Coigeartú comhiomlán ar shuimeanna glanluacha infheistíochtaí a thuairiscítear faoi GAAP roimhe seo
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
Coigeartú comhiomlán ar shuimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo [member]
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
[Féach: Suim ghlanluacha [member]; GAAP roimhe seo [member]]
[Refer: Carrying amount [member]; Previous GAAP [member]]
Costas measta comhiomlán infheistíochtaí arb é suim ghlanluacha GAAP roimhe seo an costas measta dóibh
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
[Féach: GAAP roimhe seo [member]; IFRSs [member]]
[Refer: Previous GAAP [member]; IFRSs [member]]
Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoi GAAP roimhe seo [abstract]
Disclosure of comparative information prepared under previous GAAP [abstract]
Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoi GAAP roimhe seo [text block]
Disclosure of comparative information prepared under previous GAAP [text block]
Noch maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo [line items]
Disclosure of comparative information prepared under previous GAAP [line items]
Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo [table]
Disclosure of comparative information prepared under previous GAAP [table]
Sceideal lena nochtar faisnéis a bhaineann le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo.
Schedule disclosing information related to comparative information prepared under previous GAAP.
Seasann an ball seo d’éifeacht airgeadais an aistrithe ón GAAP roimhe seo chuig IFRSanna.
This member stands for the financial effect of the transition from previous GAAP to IFRSs.
Éifeacht airgeadais an trasdula ón GAAP roimhe seo chuig IFRSanna [axis]
Financial effect of transition from previous GAAP to IFRSs [axis]
GAAP roimhe seo [member]
Previous GAAP [member]
GAAP náisiúnta
nGAAP
Seachas sin, úsáidfear figiúirí faoi scéimeanna tuairiscithe GAAP náisiúnta.
Otherwise, figures under nGAAP reporting schemes shall be used.
Caighdeáin náisiúnta chuntasaíochta atá comhoiriúnach do IFRS AE (‘GAAP Náisiúnta atá comhoiriúnach do IFRS’); nó
National accounting standards compatible with EU IFRS (“National GAAP compatible IFRS”); or
GAAP Náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle (FINREP ‘GAAP Náisiúnta’ bunaithe ar Threoir 86/635/CEE ón gComhairle’).
National GAAP based on Council Directive 86/635/EEC (FINREP “National GAAP based on Council Directive 86/635/EEC”).
Caighdeáin náisiúnta chuntasaíochta atá comhoiriúnach do IFRS Aontais (‘GAAP Náisiúnta atá comhoiriúnach do IFRS’)
National accounting standards compatible with EU IFRS (“National GAAP compatible IFRS”)
nó GAAP Náisiúnta bunaithe ar Threoir 86/635/CEE ón gComhairle (FINREP ‘GAAP Náisiúnta’ bunaithe ar Threoir 86/635/CEE ón gComhairle’).
or National GAAP based on Council Directive 86/635/EEC (FINREP “National GAAP based on Council Directive 86/635/EEC”).
Coigeartú comhiomlán ar shuimeanna glanluacha infheistíochtaí a thuairiscítear faoi GAAP roimhe seo
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
Coigeartú comhiomlán ar shuimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo [member]
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
[Féach: Suim ghlanluacha [member]; GAAP roimhe seo [member]]
[Refer: Carrying amount [member]; Previous GAAP [member]]
Costas measta comhiomlán infheistíochtaí arb é suim ghlanluacha GAAP roimhe seo an costas measta dóibh
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
[Féach: GAAP roimhe seo [member]; IFRSs [member]]
[Refer: Previous GAAP [member]; IFRSs [member]]
Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoi GAAP roimhe seo [abstract]
Disclosure of comparative information prepared under previous GAAP [abstract]
Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoi GAAP roimhe seo [text block]
Disclosure of comparative information prepared under previous GAAP [text block]
Noch maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo [line items]
Disclosure of comparative information prepared under previous GAAP [line items]
Nochtadh maidir le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo [table]
Disclosure of comparative information prepared under previous GAAP [table]
Sceideal lena nochtar faisnéis a bhaineann le faisnéis chomparáideach arna hullmhú faoin GAAP roimhe seo.
Schedule disclosing information related to comparative information prepared under previous GAAP.
Seasann an ball seo d’éifeacht airgeadais an aistrithe ón GAAP roimhe seo chuig IFRSanna.
This member stands for the financial effect of the transition from previous GAAP to IFRSs.
Éifeacht airgeadais an trasdula ón GAAP roimhe seo chuig IFRSanna [axis]
Financial effect of transition from previous GAAP to IFRSs [axis]
GAAP roimhe seo [member]
Previous GAAP [member]
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.
2 — Prionsabail chuntasaíochta a bhfuil glactha leo go ginearálta (“GAAP”)
2 – Local generally accepted accounting principles (‘GAAP’)
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.
Tuairisceofar an teimpléad seo ó pheirspictíocht cuntasaíochta comhdhlúite, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil ach má úsáidtear línte gnó Shócmhainneacht II.
This template shall be reported from a consolidated accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using Solvency II lines of business.
Tuairisceofar an teimpléad seo ó pheirspictíocht cuntasaíochta, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil.
This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS (if accepted as local GAAP.
2 — GAAP áitiúil
2 – Local GAAP
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.
Nochtfar an teimpléad sin ó pheirspictíocht cuntasaíochta (i.e. GAAP áitiúil, nó IFRS má ghlactar leis mar GAAP áitiúil).
This template shall be disclosed from an accounting perspective (i.e. local GAAP, or IFRS if accepted as local GAAP).
Tuairisceofar an teimpléad seo ó pheirspictíocht cuntasaíochta, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil ach má úsáidtear línte gnó SII.
This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using SII lines of business.
Nochtfar an teimpléad seo ó pheirspictíocht cuntasaíochta, i.e.: GAAP áitiúil nó IFRS má ghlactar leis mar GAAP áitiúil.
This template shall be disclosed from an accounting perspective, i.e.: local GAAP or IFRS if accepted as local GAAP.
an coigeartú comhiomlán ar na suimeanna glanluacha a thuairiscítear faoi GAAP roimhe seo.
the aggregate adjustment to the carrying amounts reported under previous GAAP.
GAAP roimhe seo
previous GAAP
Má d’aithin an glacadóir céaduaire cáilmheas i gcomhréir le GAAP roimhe seo mar asbhaint ó chothromas:
If the first-time adopter recognised goodwill in accordance with previous GAAP as a deduction from equity:
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
suim ghlanluacha GAAP roimhe seo ag an dáta sin.
previous GAAP carrying amount at that date.
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.
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.
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.