#557581
go bhfuil léargas cothrom fíor i bhfaisnéis na tuarascála;
the information contained in the report presents a true and fair view;
Scag na torthaí
Bailiúcháin
20 toradh in 7 ndoiciméad
#560463
go bhfuil léargas cothrom fíor i bhfaisnéis na tuarascála;
the information contained in the report presents a true and fair view;
#1695015
go bhfuil léargas cothrom fíor i bhfaisnéis na tuarascála;
the information contained in the report presents a true and fair view;
#2320551
Míniú ar choigeartuithe ba ghá leo chun léargas cothrom ar na cuntais a ghnóthú
Explanation of adjustments that would be necessary to achieve fair presentation
#2324137
Conclúid na bainistíochta maidir le léargas cothrom de bharr imeachta
Management conclusion on fair presentation as consequence of departure
#2596334
Míniú ar choigeartuithe ba ghá leo chun léargas cothrom ar na cuntais a ghnóthú
Explanation of adjustments that would be necessary to achieve fair presentation
#2599918
Conclúid na bainistíochta maidir le léargas cothrom de bharr imeachta
Management conclusion on fair presentation as consequence of departure
#1695088
Déanfaidh siad oibríochtaí ioncaim agus caiteachais a thaifead dá bhforáiltear sa Teideal sin agus léargas cothrom a thabhairt orthu.
They shall record all revenue and expenditure operations provided for in this Title and give a fair presentation thereon.
#1697113
nótaí míniúcháin, ina gcuirfear faisnéis bhreise ar fáil nach bhfuil sna ráitis airgeadais iad féin, atá riachtanach chun léargas cothrom a thabhairt ar na cuntais sin.
explanatory notes supplying additional information not contained in the body of the financial statements, which is necessary for a fair presentation of the accounts.
#2320606
An míniú ar imeacht an eintitis ó IFRS, lena nochtar gur chomhlíon sé na hIFRSanna is infheidhme seachas gur imigh sé ó cheanglas ar leith léargas cothrom a ghnóthú.
The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation.
#2596386
An míniú ar imeacht an eintitis ó IFRS, lena nochtar gur chomhlíon sé na hIFRSanna is infheidhme seachas gur imigh sé ó cheanglas ar leith léargas cothrom a ghnóthú.
The explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation.
#2850692
Chun léargas cothrom agus cuimsitheach a fháil ar staid an mhargaidh, lorg an Coimisiún go réamhghníomhach ionchur ó úsáideoirí agus a gcomhlachais.
To establish a balanced and comprehensive picture of the market situation, the Commission sought proactively input from users and their associations.
#557621
Sula nglacfaidh an institiúid nó an comhlacht dá dtagraítear in Airteagal 208 na cuntais, cuirfidh an t-oifigeach cuntasaíochta a ainm nó a hainm leo á deimhniú leis sin go bhfuil dearbhú réasúnta aige go bhfuil léargas cothrom agus fíor ar staid airgeadais na hinstitiúide nó an chomhlachta dá dtagraítear in Airteagal 208.
Before the adoption of the accounts by the institution, or body referred to in Article 208, the accounting officer shall sign them off, thereby certifying that he or she has reasonable assurance that the accounts present a true and fair view of the financial situation of the institution or body referred to in Article 208.
#560503
Sula nglacfaidh an institiúid nó an comhlacht dá dtagraítear in Airteagal 208 na cuntais, cuirfidh an t-oifigeach cuntasaíochta a ainm nó a hainm leo á deimhniú leis sin go bhfuil dearbhú réasúnta aige go bhfuil léargas cothrom agus fíor ar staid airgeadais na hinstitiúide nó an chomhlachta dá dtagraítear in Airteagal 208.
Before the adoption of the accounts by the institution, or body referred to in Article 208, the accounting officer shall sign them off, thereby certifying that he or she has reasonable assurance that the accounts present a true and fair view of the financial situation of the institution or body referred to in Article 208.
#1695096
Gheobhaidh na hoifigigh chuntasaíochta ó na hoifigigh údarúcháin an fhaisnéis go léir is gá d’fhonn cuntais a sholáthar a thabharfaidh léargas cothrom maidir le staid airgeadais institiúidí an Aontais agus ar chur chun feidhme an bhuiséid.
The accounting officers shall obtain from authorising officers all the information necessary for the production of accounts which give a fair presentation of the financial situation of Union institutions and of budget implementation.
#1695098
Sula nglacfaidh an institiúid nó comhlacht de chuid an Aontais dá dtagraítear in Airteagal 70 na cuntais, cuirfidh an t-oifigeach cuntasaíochta a ainm leo á dheimhniú leis sin go bhfuil cinnteacht réasúnta aige go bhfuil léargas cothrom ar staid airgeadais na hinstitiúide nó an chomhlachta de chuid an Aontais dá dtagraítear in Airteagal 70.
Before the adoption of the accounts by the Union institution or the Union body referred to in Article 70, the accounting officer shall sign them off, thereby certifying that he or she has reasonable assurance that the accounts give a fair presentation of the financial situation of the Union institution or the Union body referred to in Article 70.
#2291689
Ina theannta sin, rinne iniúchóirí neamhspleácha an ráiteas seo a iniúchadh mar chuid den iniúchóireacht reachtúil, ar ráiteas é a ionchorpraíodh sna nótaí a ghabhann leis na ráitis airgeadais, agus thug siad le fios gur thug na ráitis airgeadais léargas cothrom fíor ar staid airgeadais na cuideachta mar a bhí an 31 Márta 2020.
Furthermore, this statement, incorporated in the notes to the financial statements, was audited, as part of the statutory audit, by independent auditors, who pronounced that the financial statements gave a true and fair view of the financial position of the company at 31 March 2020.
#2320553
Míniú ar na coigeartuithe le míreanna sna ráitis airgeadais a chinn an bhainistíocht gur ghá iad chun léargas cothrom ar na cuntais a ghnóthú in imthosca ina gcinneann an bhainistíocht go mbeadh comhlíontacht ceanglais in IFRS chomh míthreorach sin go mbeadh sí i gcoinbhleacht le cuspóir na ráiteas airgeadais a leagtar amach sa Chreat Coincheapúil, ach toirmisctear leis an gcreat rialála ábhartha imeacht ón gceanglas sin.
The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.
#2596336
Míniú ar na coigeartuithe le míreanna sna ráitis airgeadais a chinn an bhainistíocht gur ghá iad chun léargas cothrom ar na cuntais a ghnóthú in imthosca ina gcinneann an bhainistíocht go mbeadh comhlíontacht ceanglais in IFRS chomh míthreorach sin go mbeadh sí i gcoinbhleacht le cuspóir na ráiteas airgeadais a leagtar amach sa Chreat Coincheapúil, ach toirmisctear leis an gcreat rialála ábhartha imeacht ón gceanglas sin.
The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.
#2635931
Ina ráitis dearbhaithe in 2021 (), dhearbhaigh na 51 oifigeach údarúcháin trí tharmligean () go raibh dearbhú réasúnach acu go léirítear (1) ‘léargas cothrom agus fíor’ leis an bhfaisnéis atá ina dtuarascálacha (i.e. iontaofa, iomlán agus ceart) ar staid a ranna;
In their 2021 declarations of assurance (), all 51 authorising officers by delegation () declared they had reasonable assurance that (1) the information contained in their reports presents a ‘true and fair view’ (i.e. reliable, complete and correct) of the state of affairs in their departments;