#2326204
Iarmhéideanna sochair cuntais iarchurtha rialála a bhaineann go díreach le grúpa diúscartha
Regulatory deferral account credit balances directly related to disposal group
Scag na torthaí
Bailiúcháin
72 toradh in 3 dhoiciméad
#2326219
Iarmhéideanna dochair cuntais iarchurtha rialála a bhaineann go díreach le grúpa diúscartha
Regulatory deferral account debit balances directly related to disposal group
#2326753
Tuairisc ar dheighleog ina gcuirtear sócmhainn neamhreatha nó grúpa diúscartha arna sealbhú le díol i láthair
Description of segment in which non-current asset or disposal group held for sale is presented
#2601981
Iarmhéideanna sochair cuntais iarchurtha rialála a bhaineann go díreach le grúpa diúscartha
Regulatory deferral account credit balances directly related to disposal group
#2601996
Iarmhéideanna dochair cuntais iarchurtha rialála a bhaineann go díreach le grúpa diúscartha
Regulatory deferral account debit balances directly related to disposal group
#2602530
Tuairisc ar dheighleog ina gcuirtear sócmhainn neamhreatha nó grúpa diúscartha arna sealbhú le díol i láthair
Description of segment in which non-current asset or disposal group held for sale is presented
#2982228
Aicmítear sócmhainn neamhreatha (nó grúpa diúscartha) mar shócmhainn arna sealbhú lena dáileadh ar úinéirí nuair atá an t-eintiteas tiomanta an tsócmhainn (nó grúpa diúscartha) a dháileadh ar na húinéirí.
A non-current asset (or disposal group) is classified as held for distribution to owners when the entity is committed to distribute the asset (or disposal group) to the owners.
#2982240
Sócmhainn neamhreatha nó (grúpa diúscartha) a thomhas
Measurement of a non-current asset (or disposal group)
#2982331
tuairisc ar an tsócmhainn neamhreatha (nó grúpa diúscartha);
a description of the non-current asset (or disposal group);
#2982365
Grúpa diúscartha
Disposal group
#2982207
Ceanglais an IFRS seo maidir le haicmiú, cur i láthair agus tomhas atá infheidhme maidir le sócmhainn neamhreatha (nó grúpa diúscartha) a aicmítear mar shócmhainn arna sealbhú lena díol, tá feidhm acu freisin maidir le sócmhainn neamhreatha (nó grúpa diúscartha) a aicmítear mar shócmhainn arna sealbhú lena dáileadh ar úinéirí ag gníomhú dóibh ina gcáil mar úinéirí (arna sealbhú lena dáileadh ar úinéirí).
The classification, presentation and measurement requirements in this IFRS applicable to a non-current asset (or disposal group) that is classified as held for sale apply also to a non-current asset (or disposal group) that is classified as held for distribution to owners acting in their capacity as owners (held for distribution to owners).
#2982222
Síneadh leis an tréimhse a éilítear chun díol a thabhairt i gcrích, ní chuireann sin bac ar aicmiú sócmhainne (nó grúpa diúscartha) mar shócmhainn arna sealbhú lena díol más teagmhais nó imthosca nach bhfuil neart ag an eintiteas orthu is cúis leis agus má tá fianaise leordhóthanach ann go leanann an t-eintiteas de bheith geallta dá phlean an tsócmhainn (nó an grúpa diúscartha) a dhíol.
An extension of the period required to complete a sale does not preclude an asset (or disposal group) from being classified as held for sale if the delay is caused by events or circumstances beyond the entity's control and there is sufficient evidence that the entity remains committed to its plan to sell the asset (or disposal group).
#2982225
11 Nuair a fhaigheann eintiteas sócmhainn neamhreatha (nó grúpa diúscartha) go heisiach d’fhonn í a dhiúscairt dá éis sin, aicmeoidh sé an tsócmhainn neamhreatha (nó an grúpa diúscartha) mar shócmhainn arna sealbhú lena díol ar an dáta éadála sa chás amháin ina gcomhlíontar an ceanglas 1 bhliain amháin i mír 8 (ach amháin mar a cheadaítear le mír 9) agus má tá sé thar a bheith dóchúil go gcomhlíonfar, laistigh de thréimhse ghearr i ndiaidh na héadála (laistigh de 3 mhí de ghnáth), aon chritéar eile i míreanna 7 agus 8 nár comhlíonadh go fóill ar an dáta sin.
11 When an entity acquires a non-current asset (or disposal group) exclusively with a view to its subsequent disposal, it shall classify the non-current asset (or disposal group) as held for sale at the acquisition date only if the one-year requirement in paragraph 8 is met (except as permitted by paragraph 9) and it is highly probable that any other criteria in paragraphs 7 and 8 that are not met at that date will be met within a short period following the acquisition (usually within three months).
#2982243
16 Má chomhlíonann sócmhainn (nó grúpa diúscartha) a fuarthas as an nua na critéir chun iad a aicmiú mar shócmhainn arna sealbhú lena díol (féach mír 11), mar thoradh ar mhír 15 a chur i bhfeidhm tomhaisfear an tsócmhainn (nó an grúpa diúscartha) ar aitheantas tosaigh ag an taobh is ísle dá suim ghlanluacha i gcás nach ndéanfaí í a aicmiú mar sin (mar shampla, costas) agus dá luach cóir lúide costais a bhaineann le díol.
16 If a newly acquired asset (or disposal group) meets the criteria to be classified as held for sale (see paragraph 11), applying paragraph 15 will result in the asset (or disposal group) being measured on initial recognition at the lower of its carrying amount had it not been so classified (for example, cost) and fair value less costs to sell.
#2982263
26 Má rinne eintiteas sócmhainn (nó grúpa diúscartha) a aicmiú mar shócmhainn arna sealbhú lena díol nó arna sealbhú lena dáileadh ar úinéirí, ach mura gcomhlíonfar a thuilleadh na critéir i míreanna 7-9 (arna sealbhú le díol) ná i mír 12A (maidir le sócmhainn arna sealbhú lena dáileadh ar úinéirí), scoirfidh an t-eintiteas den tsócmhainn (nó grúpa diúscartha) a aicmiú mar shócmhainn arna sealbhú lena díol nó arna sealbhú lena dáileadh ar úinéirí (faoi seach).
26 If an entity has classified an asset (or disposal group) as held for sale or as held for distribution to owners, but the criteria in paragraphs 7–9 (for held for sale) or in paragraph 12A (for held for distribution to owners) are no longer met, the entity shall cease to classify the asset (or disposal group) as held for sale or held for distribution to owners (respectively).
#2982269
déanfaidh sé an tsócmhainn neamhreatha (nó grúpa diúscartha) a thomhas trí na ceanglais i mír 15 a leanúint (má dhéantar í a athaicmiú mar shócmhainn arna sealbhú lena díol) nó 15A (má dhéantar í a athaicmiú mar shócmhainn arna sealbhú lena dáileadh ar úinéirí) agus aithneofar aon laghdú nó méadú ar luach cóir lúide costais a bhaineann le díol/costais a bhaineann le dáileadh na sócmhainne neamhreatha (nó grúpa diúscartha) ach na ceanglais i míreanna 20-25 a chomhlíonadh.
shall measure the non-current asset (or disposal group) by following the requirements in paragraph 15 (if reclassified as held for sale) or 15A (if reclassified as held for distribution to owners) and recognise any reduction or increase in the fair value less costs to sell/costs to distribute of the non-current asset (or disposal group) by following the requirements in paragraphs 20–25.
#2982273
dá suim ghlanluacha sular aicmíodh an tsócmhainn (nó grúpa diúscartha) mar shócmhainn arna sealbhú lena díol nó mar shócmhainn arna sealbhú lena dáileadh ar úinéirí, a choigeartú de réir aon dímheasa, amúchta nó athluachálacha a d’aithneofaí mura ndéanfaí an tsócmhainn (nó grúpa diúscartha) a aicmiú mar shócmhainn arna sealbhú lena díol nó arna sealbhú lena dáileadh ar úinéirí, agus
its carrying amount before the asset (or disposal group) was classified as held for sale or as held for distribution to owners, adjusted for any depreciation, amortisation or revaluations that would have been recognised had the asset (or disposal group) not been classified as held for sale or as held for distribution to owners, and
#2982381
B1 Mar a thugtar ar aird i mír 9, síneadh leis an tréimhse a éilítear chun díol a thabhairt i gcrích, ní chuireann sin bac ar aicmiú sócmhainne (nó grúpa diúscartha) mar shócmhainn arna sealbhú le díol más teagmhais nó imthosca nach bhfuil neart ag an eintiteas orthu is cúis leis an moill agus má tá fianaise leordhóthanach ann go leanann an t-eintiteas de bheith tiomanta dá phlean chun an tsócmhainn (nó an grúpa diúscartha) a dhíol.
B1 As noted in paragraph 9, an extension of the period required to complete a sale does not preclude an asset (or disposal group) from being classified as held for sale if the delay is caused by events or circumstances beyond the entity's control and there is sufficient evidence that the entity remains committed to its plan to sell the asset (or disposal group).
#2982383
ar an dáta a gheallann eintiteas é féin do phlean maidir le sócmhainn neamhreatha (nó grúpa diúscartha) a dhíol, dáta a measann an t-eintiteas go réasúnach go ndéanfaidh daoine eile (nach ceannaitheoir iad) coinníollacha a fhorchur maidir le haistriú na sócmhainne (nó grúpa diúscartha) a chuirfidh síneadh leis an tréimhse a éilítear leis an díol a thabhairt i gcrích, agus:
at the date an entity commits itself to a plan to sell a non-current asset (or disposal group) it reasonably expects that others (not a buyer) will impose conditions on the transfer of the asset (or disposal group) that will extend the period required to complete the sale, and:
#2317302
Tuairisc ar athruithe ar an bplean chun sócmhainn neamhreatha nó grúpa diúscartha a dhíol atá á sealbhú nó á shealbhú le díol
Description of changes in plan to sell non-current asset or disposal group held for sale
#2318018
Tuairisc ar shócmhainn neamhreatha nó grúpa diúscartha arna sealbhú le díol ar díoladh nó ar athaicmíodh í nó iad
Description of non-current asset or disposal group held for sale which were sold or reclassified
#2320641
Míniú ar éifeacht na n-athruithe sa phlean chun sócmhainn neamhreatha nó grúpa diúscartha arna sealbhú le díol ar thorthaí na n-oibríochtaí i gcomhair na tréimhse reatha
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period
#2320643
Míniú ar éifeacht na n-athruithe sa phlean chun sócmhainn neamhreatha nó grúpa diúscartha arna sealbhú le díol ar thorthaí na n-oibríochtaí don tréimhse roimhe seo
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period
#2326205
Méid na n-iarmhéideanna sochair cuntais iarchurtha rialála a bhaineann go díreach le grúpa diúscartha faoi láthair.
The amount of regulatory deferral account credit balances that are directly related to a disposal group.
#2326220
Méid na n-iarmhéideanna dochair cuntais iarchurtha rialála a bhaineann go díreach le grúpa diúscartha faoi láthair.
The amount of regulatory deferral account debit balances that are directly related to a disposal group.
#2593219
Tuairisc ar athruithe ar an bplean chun sócmhainn neamhreatha nó grúpa diúscartha a dhíol atá á sealbhú nó á shealbhú le díol
Description of changes in plan to sell non-current asset or disposal group held for sale
#2593933
Tuairisc ar shócmhainn neamhreatha nó grúpa diúscartha arna sealbhú le díol ar díoladh nó ar athaicmíodh í nó iad
Description of non-current asset or disposal group held for sale which were sold or reclassified
#2596421
Míniú ar éifeacht na n-athruithe sa phlean chun sócmhainn neamhreatha nó grúpa diúscartha arna sealbhú le díol ar thorthaí na n-oibríochtaí i gcomhair na tréimhse reatha
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period
#2596423
Míniú ar éifeacht na n-athruithe sa phlean chun sócmhainn neamhreatha nó grúpa diúscartha arna sealbhú le díol ar thorthaí na n-oibríochtaí don tréimhse roimhe seo
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period
#2601982
Méid na n-iarmhéideanna sochair cuntais iarchurtha rialála a bhaineann go díreach le grúpa diúscartha faoi láthair.
The amount of regulatory deferral account credit balances that are directly related to a disposal group.
#2601997
Méid na n-iarmhéideanna dochair cuntais iarchurtha rialála a bhaineann go díreach le grúpa diúscartha faoi láthair.
The amount of regulatory deferral account debit balances that are directly related to a disposal group.
#2977905
sócmhainní neamhreatha (nó grúpa diúscartha) a n-aicmítear mar shócmhainní arna sealbhú lena ndíol i gcomhréir le IFRS 5 Sócmhainní Neamhreatha Arna Sealbhú lena nDíol agus Oibríochtaí Scortha.
non-current assets (or disposal groups) classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
#2982196
Féadfaidh grúpa diúscartha den sórt sin a bheith ina ghrúpa aonad giniúna airgid, ina aonad giniúna airgid aonair, nó ina chuid d’aonad giniúna airgid.
Such a disposal group may be a group of cash-generating units, a single cash-generating unit, or part of a cash-generating unit.
#2982217
Thairis sin, ní mór an tsócmhainn (nó an grúpa diúscartha) a bheith margaithe go gníomhach lena díol ar phraghas atá réasúnta i ndáil lena luach cóir reatha.
Further, the asset (or disposal group) must be actively marketed for sale at a price that is reasonable in relation to its current fair value.
#2982234
13 Ní aicmeoidh eintiteas sócmhainn neamhreatha (nó grúpa diúscartha) atá le tréigean mar shócmhainn arna sealbhú lena díol.
13 An entity shall not classify as held for sale a non-current asset (or disposal group) that is to be abandoned.
#2982244
Mar sin, má fhaightear an tsócmhainn (nó grúpa diúscartha) mar chuid de chomhcheangal gnó, déanfar é a thomhas ar luach cóir lúide costais a bhaineann le díol.
Hence, if the asset (or disposal group) is acquired as part of a business combination, it shall be measured at fair value less costs to sell.
#2982252
22 Aithneoidh eintiteas gnóthachan d’aon mhéadú dá éis sin ar luach cóir lúide costais a bhaineann le díol grúpa diúscartha:
22 An entity shall recognise a gain for any subsequent increase in fair value less costs to sell of a disposal group:
#2982256
24 Aithneofar gnóthachan nó caillteanas, nár aithníodh roimhe faoin dáta ar díoladh sócmhainn neamhreatha (nó grúpa diúscartha), ar dháta an dí-aitheanta.
24 A gain or loss not previously recognised by the date of the sale of a non-current asset (or disposal group) shall be recognised at the date of derecognition.
#2982261
Aithneofar go fóill ús agus speansais eile atá inchurtha i leith dhliteanais grúpa diúscartha a aicmítear mar dhliteanais arna sealbhú lena ndíol.
Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale shall continue to be recognised.
#2982321
Cur i láthair sócmhainne neamhreatha nó grúpa diúscartha a aicmítear mar shócmhainn nó mar ghrúpa arna sealbhú lena ndíol
Presentation of a non-current asset or disposal group classified as held for sale
#2982323
Cuirfear dliteanais grúpa diúscartha a aicmítear mar dhliteanais arna sealbhú lena ndíol i láthair ar leithligh ó dhliteanais eile sa ráiteas ar an staid airgeadais.
The liabilities of a disposal group classified as held for sale shall be presented separately from other liabilities in the statement of financial position.
#2982330
41 Nochtfaidh eintiteas an fhaisnéis seo a leanas sna nótaí sa tréimhse inar aicmíodh sócmhainn neamhreatha (nó grúpa diúscartha) mar shócmhainn arna sealbhú lena díol nó díolta:
41 An entity shall disclose the following information in the notes in the period in which a non-current asset (or disposal group) has been either classified as held for sale or sold:
#2982334
más infheidhme, an deighleog intuarascála ina gcuirtear an tsócmhainn neamhreatha (nó grúpa diúscartha) i láthair i gcomhréir le IFRS 8 Deighleoga Oibriúcháin.
if applicable, the reportable segment in which the non-current asset (or disposal group) is presented in accordance with IFRS 8 Operating Segments.
#2982361
Na costais incriminteacha atá inchurtha go díreach i leith diúscairt sócmhainne (nó grúpa diúscartha), gan costais maoiniúcháin agus speansas cáin ioncaim san áireamh.
The incremental costs directly attributable to the disposal of an asset (or disposal group), excluding finance costs and income tax expense.
#2982391
go bhfuil an tsócmhainn neamhreatha (nó grúpa diúscartha) á margú go gníomhach ar phraghas atá réasúnach, i bhfianaise na n-athruithe sna himthosca; agus
the non-current asset (or disposal group) is being actively marketed at a price that is reasonable, given the change in circumstances; and
#2320678
Míniú ar fhíorais agus imthosca an díolacháin nó as a leanann an diúscairt ionchais, agus bealach agus uainiú na diúscartha sin, nuair atá sócmhainn neamhreatha nó grúpa diúscartha aicmithe mar arna sealbhú lena díol nó díolta.
The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.
#2596457
Míniú ar fhíorais agus imthosca an díolacháin nó as a leanann an diúscairt ionchais, agus bealach agus uainiú na diúscartha sin, nuair atá sócmhainn neamhreatha nó grúpa diúscartha aicmithe mar arna sealbhú lena díol nó díolta.
The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.
#2981569
31 Déanfaidh an faighteoir sócmhainn (nó grúpa diúscartha) neamhreatha a fuarthas, a aicmítear mar shócmhainn arna sealbhú lena díol ar an dáta éadála i gcomhréir le IFRS 5 Sócmhainní Neamhreatha Arna Sealbhú lena nDíol agus Oibríochtaí Scortha, a thomhas ar a luach cóir lúide costais a bhaineann le díol i gcomhréir le míreanna 15–18 den IFRS sin.
31 The acquirer shall measure an acquired non-current asset (or disposal group) that is classified as held for sale at the acquisition date in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations at fair value less costs to sell in accordance with paragraphs 15–18 of that IFRS.
#2982214
Déanfaidh eintiteas sócmhainn neamhreatha (nó grúpa diúscartha) a aicmiú mar shócmhainn arna sealbhú lena díol más rud é go n-aisghabhfar a suim ghlanluacha go príomha trí idirbheart díola seachas trí úsáid leanúnach.
An entity shall classify a non-current asset (or disposal group) as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use.
#2982215
7 Chun go mbeidh sé sin amhlaidh, ní mór an tsócmhainn (nó an grúpa diúscartha) a bheith ar fáil lena díol láithreach ina bail reatha, gan bheith faoi réir téarmaí ach amháin téarmaí ar gnách agus iondúil iad i gcás díol sócmhainní (nó grúpaí diúscartha) den sórt sin, agus ní mór a díol a bheith thar a bheith dóchúil.
7 For this to be the case, the asset (or disposal group) must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or disposal groups) and its sale must be highly probable.