#493084
(2) Chun críocha na nAchtanna um Cháin Ghnóchan Caipitiúil, ní caillteanas inlamhála caillteanas más rud é—
(2) For the purposes of the Capital Gains Tax Acts, a loss shall not be an allowable loss if—
Scag na torthaí
Bailiúcháin
5,549 toradh in 630 doiciméad
#495228
(ii) i bhfo-alt (25), trí “caillteanas srianta” a chur in ionad “caillteanas neamhfhaoisimh”,
(ii) in subsection (25) by substituting “restricted loss” for “unrelieved loss”,
#656162
in aghaidh caillteanas dá dtagraítear i bpointe (a) agus in aghaidh caillteanas eile de bharr drochaimsire;
against losses referred to in point (a) and against other losses caused by adverse climatic events;
#1833003
caillteanas dá dtagraítear i bpointe (a) agus in aghaidh caillteanas eile de bharr drochaimsire;
losses referred to in point (a) and against other losses caused by adverse climatic events;
#1839754
in aghaidh caillteanas dá dtagraítear i bpointe (a) agus in aghaidh caillteanas eile de bharr drochaimsire;
against losses referred to in point (a) and against other losses caused by adverse climatic events;
#2314697
[Féach: Cáilmheas; Caillteanas lagaithe; Caillteanas lagaithe a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
#2321567
Gnóthachan (caillteanas) ar neamhéifeachtacht fálaithe a aithnítear i mbrabús nó caillteanas
Gain (loss) on hedge ineffectiveness recognised in profit or loss
#2321569
An gnóthachan (caillteanas) a aithnítear i mbrabús nó caillteanas ar neamhéifeachtacht fálaithe.
The gain (loss) recognised in profit or loss on hedge ineffectiveness.
#2322131
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas
Impairment loss recognised in profit or loss
#2322134
[Féach: Caillteanas lagaithe; Brabús (caillteanas)]
[Refer: Impairment loss; Profit (loss)]
#2322135
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní bitheolaíocha
Impairment loss recognised in profit or loss, biological assets
#2322138
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní bitheolaíocha]
[Refer: Impairment loss recognised in profit or loss; Biological assets]
#2322139
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, costais éadála iarchurtha a eascraíonn as conarthaí árachais
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
#2322143
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, cáilmheas
Impairment loss recognised in profit or loss, goodwill
#2322146
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Goodwill]
#2322147
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní doláimhsithe agus cáilmheas
Impairment loss recognised in profit or loss, intangible assets and goodwill
#2322150
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní doláimhsithe agus cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]
#2322151
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní doláimhsithe seachas cáilmheas
Impairment loss recognised in profit or loss, intangible assets other than goodwill
#2322154
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní doláimhsithe seachas cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]
#2322155
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, maoin infheistíochta
Impairment loss recognised in profit or loss, investment property
#2322158
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Maoin infheistíochta]
[Refer: Impairment loss recognised in profit or loss; Investment property]
#2322159
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Impairment loss recognised in profit or loss, loans and advances
#2322162
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, maoin, gléasra agus trealamh
Impairment loss recognised in profit or loss, property, plant and equipment
#2322165
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Maoin, gléasra agus trealamh]
[Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
#2322166
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála
Impairment loss recognised in profit or loss, trade receivables
#2322168
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Suimeanna infhaighte trádála]
[Refer: Impairment loss recognised in profit or loss; Trade receivables]
#2322170
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas
Impairment loss (reversal of impairment loss) recognised in profit or loss
#2322173
Cealú caillteanais lagaithe (caillteanas lagaithe) a aithnítear i mbrabús nó caillteanas
Reversal of impairment loss (impairment loss) recognised in profit or loss
#2322174
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
#2322177
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain [abstract]
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
#2322178
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
#2323644
Áirítear ar bhrabús nó caillteanas an infheisteora a sciar de bhrabús nó caillteanas na hinstitiúide infheistiúcháin.
The investor's profit or loss includes its share of the profit or loss of the investee.
#2327343
[Féach: Cineál tomhais le haghaidh caillteanas creidmheas ionchasach [member]; Caillteanas creidmheasa ionchasach feadh na saolré [member]]
[Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]
#2590557
[Féach: Cáilmheas; Caillteanas lagaithe; Caillteanas lagaithe a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
#2597348
Gnóthachan (caillteanas) ar neamhéifeachtacht fálaithe a aithnítear i mbrabús nó caillteanas
Gain (loss) on hedge ineffectiveness recognised in profit or loss
#2597350
An gnóthachan (caillteanas) a aithnítear i mbrabús nó caillteanas ar neamhéifeachtacht fálaithe.
The gain (loss) recognised in profit or loss on hedge ineffectiveness.
#2597914
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas
Impairment loss recognised in profit or loss
#2597917
[Féach: Caillteanas lagaithe; Brabús (caillteanas)]
[Refer: Impairment loss; Profit (loss)]
#2597918
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní bitheolaíocha
Impairment loss recognised in profit or loss, biological assets
#2597921
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní bitheolaíocha]
[Refer: Impairment loss recognised in profit or loss; Biological assets]
#2597922
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, costais éadála iarchurtha a eascraíonn as conarthaí árachais
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
#2597926
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, cáilmheas
Impairment loss recognised in profit or loss, goodwill
#2597929
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Goodwill]
#2597930
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní doláimhsithe agus cáilmheas
Impairment loss recognised in profit or loss, intangible assets and goodwill
#2597933
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní doláimhsithe agus cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]
#2597934
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní doláimhsithe seachas cáilmheas
Impairment loss recognised in profit or loss, intangible assets other than goodwill
#2597937
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní doláimhsithe seachas cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]
#2597938
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, maoin infheistíochta
Impairment loss recognised in profit or loss, investment property
#2597941
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Maoin infheistíochta]
[Refer: Impairment loss recognised in profit or loss; Investment property]
#2597942
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Impairment loss recognised in profit or loss, loans and advances