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i gcás comhfhiontair, na gnóthais a bhunaíonn comhfhiontar agus an comhfhiontar.
in the case of a joint venture, the undertakings creating a joint venture and the joint venture.
i gcás comhfhiontair, na gnóthais a bhunaíonn comhfhiontar agus an comhfhiontar.
in the case of a joint venture, the undertakings creating a joint venture and the joint venture.
(p) comhpháirtíocht nó comhfhiontar a dhéanamh chun aon cheann dá feidhmeanna a chomhlíonadh,
(p) enter into a partnership or joint venture for the purpose of performing any of its functions,
Coinníonn comhfhiontar a thaifid chuntasaíochta féin.
A joint venture maintains its own accounting records.
(5) Féadfaidh cuideachta dul i mbun comhfhiontar le daoine eile.
(5) A company may enter into joint ventures with other persons.
Féadfaidh an Chuideachta dul i mbun comhfhiontar.
Company may enter into joint ventures.
(5) Féadfaidh cuideachta, le toiliú na Cuideachta, dul i mbun comhfhiontar le daoine eile.
(5) A company may, with the consent of the Company, enter into joint ventures with other persons.
Féadfaidh an Chuideachta dul i mbun comhfhiontar.
Company may enter into joint ventures.
ar bhonn comhfhiontar idir an earnáil phoiblí agus an earnáil phríobháideach
on a joint venture basis between the public and private sectors
bunofar ar bhonn comhfhiontar idir an earnáil phoiblí agus an earnáil phríobháideach
will be established on a joint venture basis between the public and private sectors
Bunófar... ar bhonn comhfhiontar idir an earnáil phoiblí agus an earnáil phríobháideach
will be established on a joint venture basis between the public and private sectors
An tír ina bhfuil comhfhiontar de chuid an eintitis corpraithe.
The country in which a joint venture of the entity is incorporated.
Cion neamhaitheanta carnach na gcaillteanas de chuid comhfhiontar
Cumulative unrecognised share of losses of joint ventures
[Féach: Comhfhiontair [member]; Cion neamhaitheanta na gcaillteanas de chuid comhfhiontar]
[Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]
Cion neamhaitheanta carnach na gcaillteanas de chuid comhfhiontar, trasdul ó chomhdhlúthú comhréireach chuig modh cothromais
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method
[Féach: Comhfhiontair [member]; Cion neamhaitheanta carnach na gcaillteanas de chuid comhfhiontar]
[Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]
Tuairisc ar chineál an chaidrimh atá ag eintiteas le comhfhiontar
Description of nature of entity's relationship with joint venture
Nochtadh sócmhainní airgeadais a gcuirtear cur chuige forleagain i bhfeidhm ina leith le haghaidh comhfhiontar [abstract]
Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
Nochtadh faisnéise faoin gcur chuige forleagain le haghaidh comhfhiontar [abstract]
Disclosure of information about overlay approach for joint ventures [abstract]
Nochtadh faisnéise faoin gcur chuige forleagain le haghaidh comhfhiontar [text block]
Disclosure of information about overlay approach for joint ventures [text block]
An nochtadh faisnéise faoin gcur chuige forleagain le haghaidh comhfhiontar.
The disclosure of information about the overlay approach for joint ventures.
Nochtadh faisnéise faoin gcur chuige forleagain le haghaidh comhfhiontar [line items]
Disclosure of information about overlay approach for joint ventures [line items]
Nochtadh faisnéise faoin gcur chuige forleagain le haghaidh comhfhiontar [table]
Disclosure of information about overlay approach for joint ventures [table]
Sceideal lena nochtar faisnéis i ndáil leis an gcur chuige forleagain le haghaidh comhfhiontar.
Schedule disclosing information related to the overlay approach for joint ventures.
Nochtadh faisnéise faoi dhíolúine shealadach ó IFRS 9 le haghaidh comhfhiontar [abstract]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]
Nochtadh faisnéise faoi dhíolúine shealadach ó IFRS 9 le haghaidh comhfhiontar [text block]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]
An nochtadh faisnéise faoin díolúine shealadach ó IFRS 9 le haghaidh comhfhiontar.
The disclosure of information about the temporary exemption from IFRS 9 for joint ventures.
Nochtadh faisnéise faoi dhíolúine shealadach ó IFRS 9 le haghaidh comhfhiontar [line items]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]
Nochtadh faisnéise faoi dhíolúine shealadach ó IFRS 9 le haghaidh comhfhiontar [table]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]
Sceideal lena nochtar faisnéis i ndáil leis an díolúine shealadach ó IFRS 9 le haghaidh comhfhiontar.
Schedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.
Nochtadh comhfhiontar comhpháirteach [abstract]
Disclosure of joint ventures [abstract]
Nochtadh comhfhiontar [line items]
Disclosure of joint ventures [line items]
Iomlán an eintitis le haghaidh comhfhiontar [member]
Entity's total for joint ventures [member]
An phríomháit ghnó atá ag comhfhiontar.
The principal place of business of a joint venture.
An sciar dliteanas teagmhasach comhfhiontar a thabhaítear go comhpháirteach le hinfheisteoirí eile
Share of contingent liabilities of joint ventures incurred jointly with other investors
Cion neamhaitheanta na gcaillteanas de chuid comhfhiontar
Unrecognised share of losses of joint ventures
Is comhlach nó comhfhiontar den eintiteas eile é eintiteas amháin (nó comhlach nó comhfhiontar de ghrúpa a bhfuil an t-eintiteas eile ina bhall de freisin).
One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).
In 2009, bhunaigh BDI agus SDI comhfhiontar chun an tionscal mianadóireachta sa cheantar a fhorbairt.
In 2009, BDI and SDI formed a joint venture to develop the mining industry in the area.
Ní áirítear le comhfhiontar:
A joint venture does not include:
Chun críocha na míre seo, ciallaíonn “cáin bhreisiúcháin atá dlite ón ngrúpa comhfhiontar” cion in-leithdháilte an mháthaireintitis de cháin bhreisiúcháin an ghrúpa comhfhiontar.
For the purposes of this paragraph, ‘top-up tax due by the joint venture group’ means the parent entity’s allocable share of the top-up tax of the joint venture group.
cáin bhreisiúcháin comhalta grúpa comhfhiontar;
the top-up tax of a member of a joint venture group;
comhlach nó comhfhiontar an eintitis eile;
associate or joint venture of the other entity;
comhlach nó comhfhiontar tríú eintitis;
associate or joint venture of a third entity;
An tír ina bhfuil comhfhiontar de chuid an eintitis corpraithe.
The country in which a joint venture of the entity is incorporated.
Cion neamhaitheanta carnach na gcaillteanas de chuid comhfhiontar
Cumulative unrecognised share of losses of joint ventures
[Féach: Comhfhiontair [member]; Cion neamhaitheanta na gcaillteanas de chuid comhfhiontar]
[Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]
Cion neamhaitheanta carnach na gcaillteanas de chuid comhfhiontar, trasdul ó chomhdhlúthú comhréireach chuig modh cothromais
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method
[Féach: Comhfhiontair [member]; Cion neamhaitheanta carnach na gcaillteanas de chuid comhfhiontar]
[Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]
Tuairisc ar chineál an chaidrimh atá ag eintiteas le comhfhiontar
Description of nature of entity’s relationship with joint venture
Nochtadh sócmhainní airgeadais a gcuirtear cur chuige forleagain i bhfeidhm ina leith le haghaidh comhfhiontar [abstract]
Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
Nochtadh faisnéise faoin gcur chuige forleagain le haghaidh comhfhiontar [abstract]
Disclosure of information about overlay approach for joint ventures [abstract]