#2974980
gnóthachain agus caillteanais achtúireacha;
actuarial gains and losses;
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Bailiúcháin
14 toradh in 3 dhoiciméad
#2975171
gnóthachain agus caillteanais achtúireacha (féach míreanna 128 agus 129);
actuarial gains and losses (see paragraphs 128 and 129);
#2975539
gnóthachain agus caillteanais achtúireacha a eascraíonn as athruithe ar thoimhdí déimeagrafacha (féach mír 76(a)).
actuarial gains and losses arising from changes in demographic assumptions (see paragraph 76(a)).
#2975540
gnóthachain agus caillteanais achtúireacha a eascraíonn as athruithe ar thoimhdí airgeadais (féach mír 76(b)).
actuarial gains and losses arising from changes in financial assumptions (see paragraph 76(b)).
#2974983
Is éard is gnóthachain agus caillteanais achtúireacha ann athruithe ar luach láithreach na hoibleagáide sochar sainithe a leanann as na nithe seo a leanas:
Actuarial gains and losses are changes in the present value of the defined benefit obligation resulting from:
#2975377
gnóthachain agus caillteanais achtúireacha (má leagtar na hathruithe sin amach i dtéarmaí foirmiúla plean, nó má eascraíonn siad as oibleagáid inchiallaithe).
actuarial gains and losses (if those changes are set out in the formal terms of a plan, or arise from a constructive obligation).
#2975475
128 Leanann gnóthachain agus caillteanais achtúireacha as méaduithe nó laghduithe ar luach láithreach na hoibleagáide sochar sainithe mar gheall ar athruithe ar thoimhdí achtúireacha agus ar choigeartuithe taithí.
128 Actuarial gains and losses result from increases or decreases in the present value of the defined benefit obligation because of changes in actuarial assumptions and experience adjustments.
#2975476
Áirítear na nithe seo a leanas, mar shampla, le nithe is cúis le gnóthachain agus caillteanais achtúireacha:
Causes of actuarial gains and losses include, for example:
#2324975
An méid ioncaim chuimsithigh eile, roimh cháin, a bhaineann le gnóthachain (caillteanais) ar atomhais ar phleananna sochair shainithe, lena gcuimsítear gnóthachain agus caillteanais achtúireacha; an toradh ar shócmhainní plean, gan méideanna a áirítear in ús glan ar an nglandliteanas sochair shainithe (sócmhainn) a áireamh; agus aon athrú ar éifeacht na huasteorann sócmhainne, gan méideanna a áirítear in ús glan ar an nglandliteanas sochair shainithe (sócmhainn) a áireamh.
The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset).
#2325045
An méid ioncaim chuimsithigh eile, glan ó cháin, a bhaineann le gnóthachain (caillteanais) ar atomhais ar phleananna sochair shainithe, lena gcuimsítear gnóthachain agus caillteanais achtúireacha; an toradh ar shócmhainní plean, gan méideanna a áirítear in ús glan ar an nglandliteanas sochair shainithe (sócmhainn) a áireamh; agus aon athrú ar éifeacht na huasteorann sócmhainne, gan méideanna a áirítear in ús glan ar an nglandliteanas sochair shainithe (sócmhainn) a áireamh.
The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset).
#2600751
An méid ioncaim chuimsithigh eile, roimh cháin, a bhaineann le gnóthachain (caillteanais) ar atomhais ar phleananna sochair shainithe, lena gcuimsítear gnóthachain agus caillteanais achtúireacha; an toradh ar shócmhainní plean, gan méideanna a áirítear in ús glan ar an nglandliteanas sochair shainithe (sócmhainn) a áireamh; agus aon athrú ar éifeacht na huasteorann sócmhainne, gan méideanna a áirítear in ús glan ar an nglandliteanas sochair shainithe (sócmhainn) a áireamh.
The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset).
#2600821
An méid ioncaim chuimsithigh eile, glan ó cháin, a bhaineann le gnóthachain (caillteanais) ar atomhais ar phleananna sochair shainithe, lena gcuimsítear gnóthachain agus caillteanais achtúireacha; an toradh ar shócmhainní plean, gan méideanna a áirítear in ús glan ar an nglandliteanas sochair shainithe (sócmhainn) a áireamh; agus aon athrú ar éifeacht na huasteorann sócmhainne, gan méideanna a áirítear in ús glan ar an nglandliteanas sochair shainithe (sócmhainn) a áireamh.
The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset).
#2975152
55 Tá sé casta cuntasaíocht a dhéanamh ar phleananna sochar sainithe toisc go bhfuil gá le toimhdí achtúireacha chun an oibleagáid agus an speansas a thomhas agus gur féidir go mbeidh gnóthachain agus caillteanais achtúireacha ann.
55 Accounting for defined benefit plans is complex because actuarial assumptions are required to measure the obligation and the expense and there is a possibility of actuarial gains and losses.
#2975481
129 Ní áirítear le gnóthachain agus caillteanais achtúireacha athruithe ar luach láithreach na hoibleagáide sochar sainithe mar gheall ar phlean sochair shainithe a thabhairt isteach, a leasú, a chiorrú nó a shocrú, ná athruithe ar na sochair is iníoctha faoin bplean sochair shainithe.
129 Actuarial gains and losses do not include changes in the present value of the defined benefit obligation because of the introduction, amendment, curtailment or settlement of the defined benefit plan, or changes to the benefits payable under the defined benefit plan.