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47 toradh in 17 doiciméad

  1. #585538

    Expected loss amount =

    Expected loss amount =

    Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Meitheamh 2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012 Téacs atá ábhartha maidir leis an LEE

  2. #585545

    Expected loss

    Expected loss

    Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Meitheamh 2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012 Téacs atá ábhartha maidir leis an LEE

  3. #1166370

    Damage to, or Loss or Destruction of, Guests' Property

    Damage to, or Loss or Destruction of, Guests' Property

    Uimhir 7 de 1963: AN tACHT UM DHÍLSEÁNAIGH ÓSTÁN, 1963

  4. #1173644

    (ii) where the loss has been sustained in a trade carried on by a body corporate, on the basis of treating the loss as reducing first the income of the body corporate from profits or gains of the trade in which the loss was sustained and then the other income of the body corporate.

    (ii) where the loss has been sustained in a trade carried on by a body corporate, on the basis of treating the loss as reducing first the income of the body corporate from profits or gains of the trade in which the loss was sustained and then the other income of the body corporate.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  5. #1565974

    Any loss of or damage to:

    Any loss of or damage to:

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  6. #1566496

    (f) loss of or damage to goods including baggage carried in any ship;

    (f) loss of or damage to goods including baggage carried in any ship;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  7. #1567308

    1. any loss of or damage to:

    1. any loss of or damage to:

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  8. #1567318

    (b) for loss or damage caused by goods in transit as described in (1) (b) above;

    (b) for loss or damage caused by goods in transit as described in (1) (b) above;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  9. #1567865

    (f) loss of or damage to goods including baggage carried in any ship;

    (f) loss of or damage to goods including baggage carried in any ship;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  10. #2120096

    nnKT LOSS nnNM (nó nnKM) FNA RWYnn nó

    nnKT LOSS nnNM (or nnKM) FNA RWYnn or

    Rialachán Cur Chun Feidhme (AE) 2021/1338 ón gCoimisiún an 11 Lúnasa 2021 lena leasaítear Rialachán Cur Chun Feidhme (AE) 2017/373 maidir le ceanglais tuairiscithe agus bealaí tuairiscithe idir eagraíochtaí, agus ceanglais maidir le seirbhísí meitéareolaíocha (Téacs atá ábhartha maidir le LEE)

  11. #2499520

    T loss,std = Caillteanas casmhóiminte caighdeánach ag an taobh ionchuir [Nm]

    T loss,std = Standard torque loss at the input side [Nm]

    Rialachán (AE) 2022/1379 ón gCoimisiún an 5 Iúil 2022 lena leasaítear Rialachán (AE) 2017/2400 a mhéid a bhaineann le hastaíochtaí CO2 agus ídiú breosla a chinneadh i gcás leoraithe meánmhéide agus leoraithe troma agus busanna troma agus chun feithiclí leictreacha agus teicneolaíochtaí nua eile a thabhairt isteach (Téacs atá ábhartha maidir le LEE)

  12. #2501768

    P loss,norm = caillteanas cumhachta normalaithe [-]

    P loss,norm = normalised loss power [–]

    Rialachán (AE) 2022/1379 ón gCoimisiún an 5 Iúil 2022 lena leasaítear Rialachán (AE) 2017/2400 a mhéid a bhaineann le hastaíochtaí CO2 agus ídiú breosla a chinneadh i gcás leoraithe meánmhéide agus leoraithe troma agus busanna troma agus chun feithiclí leictreacha agus teicneolaíochtaí nua eile a thabhairt isteach (Téacs atá ábhartha maidir le LEE)

  13. #2501791

    P loss,norm = caillteanas cumhachta normalaithe a chinntear i gcomhréir le fophointí (a) go (c) thuas [-]

    P loss,norm = normalised loss power determined in accordance with subpoints (a) to (c) above [–]

    Rialachán (AE) 2022/1379 ón gCoimisiún an 5 Iúil 2022 lena leasaítear Rialachán (AE) 2017/2400 a mhéid a bhaineann le hastaíochtaí CO2 agus ídiú breosla a chinneadh i gcás leoraithe meánmhéide agus leoraithe troma agus busanna troma agus chun feithiclí leictreacha agus teicneolaíochtaí nua eile a thabhairt isteach (Téacs atá ábhartha maidir le LEE)

  14. #2501800

    P loss = caillteanas cumhachta iarbhír [W]

    P loss = actual loss power [W]

    Rialachán (AE) 2022/1379 ón gCoimisiún an 5 Iúil 2022 lena leasaítear Rialachán (AE) 2017/2400 a mhéid a bhaineann le hastaíochtaí CO2 agus ídiú breosla a chinneadh i gcás leoraithe meánmhéide agus leoraithe troma agus busanna troma agus chun feithiclí leictreacha agus teicneolaíochtaí nua eile a thabhairt isteach (Téacs atá ábhartha maidir le LEE)

  15. #2912416

    Féach https://www.reuters.com/article/alitalia-rescue-loss-idUSL8N28T4OB.

    See https://www.reuters.com/article/alitalia-rescue-loss-idUSL8N28T4OB.

    Cinneadh (AE) 2023/2160 ón gCoimisiún an 27 Márta 2023 maidir le státchabhair i bhfabhar Alitalia (iasacht nua do Alitalia) SA.55678 (2019/NN), arna cur chun feidhme ag an Iodáil (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2023) 1713)

  16. #1173638

    “34.—(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession, employment or vocation, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.

    "34.—(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession, employment or vocation, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  17. #1173642

    (i) where the loss has been sustained by an individual, on the basis of treating the loss as reducing first the appropriate income of the individual, then the other income of the individual, then the appropriate income of the individual's wife or husband and then the other income of the individual's wife or husband, and

    (i) where the loss has been sustained by an individual, on the basis of treating the loss as reducing first the appropriate income of the individual, then the other income of the individual, then the appropriate income of the individual's wife or husband and then the other income of the individual's wife or husband, and

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  18. #1565989

    Any financial loss connected with the use or operation of ships, installations or aircraft as referred to in 1.(a) above, in particular loss of freight or charter-hire;

    Any financial loss connected with the use or operation of ships, installations or aircraft as referred to in 1.(a) above, in particular loss of freight or charter-hire;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  19. #1567320

    3. any financial loss connected with the use or operation of ships, installations or aircraft as referred to in (1) (a) above, in particular loss of freight or charter-hire;

    3. any financial loss connected with the use or operation of ships, installations or aircraft as referred to in (1) (a) above, in particular loss of freight or charter-hire;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  20. #463360

    Each member guarantees all assets of the Fund against loss resulting from failure or default on the part of the depository designated by it.

    Each member guarantees all assets of the Fund against loss resulting from failure or default on the part of the depository designated by it.

    AN tACHT UM CHOMHAONTUITHE BRETTON WOODS (LEASÚ), 2011

  21. #1364823

    (4) The measure of damages for breach of warranty is the estimated loss directly and naturally resulting, in the ordinary course of events, from the breach of warranty.

    (4) The measure of damages for breach of warranty is the estimated loss directly and naturally resulting, in the ordinary course of events, from the breach of warranty.

    Uimhir 16 de 1980: AN tACHT UM DHÍOL EARRAÍ AGUS SOLÁTHAR SEIRBHÍSÍ, 1980

  22. #1565981

    Any liability, other than for bodily injury to passengers or loss of or damage to their baggage:

    Any liability, other than for bodily injury to passengers or loss of or damage to their baggage:

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  23. #1565986

    (b) for loss or damage caused by goods in transit as described in 1.(b) above;

    (b) for loss or damage caused by goods in transit as described in 1.(b) above;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  24. #1566488

    (b) loss of life or personal injury caused by any ship or occurring in connection with the operation on any ship;

    (b) loss of life or personal injury caused by any ship or occurring in connection with the operation on any ship;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  25. #1567314

    2. any liability, other than for bodily injury to passengers or loss of or damage to their baggage;

    2. any liability, other than for bodily injury to passengers or loss of or damage to their baggage;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  26. #1567857

    (b) loss of life or personal injury caused by any ship or occurring in connection with the operation on any ship;

    (b) loss of life or personal injury caused by any ship or occurring in connection with the operation on any ship;

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  27. #2499249

    I gcás dinimiméadar ar gach seafta aschuir, ríomhfar neamhchinnteacht fhoriomlán an chaillteanais chasmhóimint (UT,loss) ar an mbealach a leanas:

    In the case of a dynamometer on each output shaft, the total uncertainty of the torque loss (UT,loss) shall be calculated by:

    Rialachán (AE) 2022/1379 ón gCoimisiún an 5 Iúil 2022 lena leasaítear Rialachán (AE) 2017/2400 a mhéid a bhaineann le hastaíochtaí CO2 agus ídiú breosla a chinneadh i gcás leoraithe meánmhéide agus leoraithe troma agus busanna troma agus chun feithiclí leictreacha agus teicneolaíochtaí nua eile a thabhairt isteach (Téacs atá ábhartha maidir le LEE)

  28. #2501343

    T loss,gbx = caillteanas casmhóiminte ag brath ar luas rothlaithe agus casmhóimint ag seafta ionchuir an IHPC de Chineál 1 [Nm].

    T loss,gbx = torque loss depending on rotational speed and torque at the input shaft of the IHPC Type 1 [Nm].

    Rialachán (AE) 2022/1379 ón gCoimisiún an 5 Iúil 2022 lena leasaítear Rialachán (AE) 2017/2400 a mhéid a bhaineann le hastaíochtaí CO2 agus ídiú breosla a chinneadh i gcás leoraithe meánmhéide agus leoraithe troma agus busanna troma agus chun feithiclí leictreacha agus teicneolaíochtaí nua eile a thabhairt isteach (Téacs atá ábhartha maidir le LEE)

  29. #463843

    Each participant so obligated agrees to compensate other participants for any loss resulting from the difference between the value at which the Fund distributed its currency under this Schedule and the value realized by such participants on disposal of its currency.

    Each participant so obligated agrees to compensate other participants for any loss resulting from the difference between the value at which the Fund distributed its currency under this Schedule and the value realized by such participants on disposal of its currency.

    AN tACHT UM CHOMHAONTUITHE BRETTON WOODS (LEASÚ), 2011

  30. #463860

    It shall compensate the Fund for any loss resulting from the difference between the value of its currency in terms of the special drawing right on the date of withdrawal and the value realized in terms of the special drawing right by the Fund on disposal under 4 and 5 above.

    It shall compensate the Fund for any loss resulting from the difference between the value of its currency in terms of the special drawing right on the date of withdrawal and the value realized in terms of the special drawing right by the Fund on disposal under 4 and 5 above.

    AN tACHT UM CHOMHAONTUITHE BRETTON WOODS (LEASÚ), 2011

  31. #463895

    Each member so obligated agrees to compensate other members for any loss resulting from the difference between the value of its currency in terms of the special drawing right on the date of the decision to liquidate the Fund and the value in terms of the special drawing right realized by such members on disposal of its currency.

    Each member so obligated agrees to compensate other members for any loss resulting from the difference between the value of its currency in terms of the special drawing right on the date of the decision to liquidate the Fund and the value in terms of the special drawing right realized by such members on disposal of its currency.

    AN tACHT UM CHOMHAONTUITHE BRETTON WOODS (LEASÚ), 2011

  32. #802532

    The Undertaking and Property shall as from the date of this Agreement be at the risk of the Purchasers as to any loss or damage arising out of or caused by fire riot civil commotion military or usurped power Act of God malicious damage theft larceny or any other cause whatsoever.

    The Undertaking and Property shall as from the date of this Agreement be at the risk of the Purchasers as to any loss or damage arising out of or caused by fire, riot, civil commotion, military or usurped power Act of God malicious damage theft larceny or any other cause whatsoever.

    Uimhir 2 (Príobháideach) de 1927: ACHT TRAMBHEALACH AONTUITHE BHAILE ÁTHA CLIATH (BÓITHRE IARAINN LEICTRICIÚLA LEAMHCAIN), 1927

  33. #860691

    “ (f) mechanically propelled vehicle insurance business, that is to say, the business of effecting contracts of insurance against loss of or damage to or arising out of or in connection with the use of mechanically propelled vehicles, including third party risks.”

    "( f ) mechanically propelled vehicle insurance business, that is to say, the business of effecting contracts of insurance against loss of or damage to or arising out of or in connection with the use of mechanically propelled vehicles, including third party risks."

    Uimhir 11 de 1933: ACHT UM THRÁCHT AR BHÓITHRE, 1933

  34. #914282

    The Corporation shall however have no claim against the Board for compensation in the event of any injury or damage occurring to the Reservoir by which an escape or loss of water may occur.

    The Corporation shall however have no claim against the Board for compensation in the event of any injury or damage occurring to the Reservoir by which an escape or loss of water may occur.

    Uimhir 54 de 1936: ACHT TAISC-IOMAR NA LIFE, 1936

  35. #932358

    The “B” shares shall carry the sole voting rights, and the holders of “A” shares shall not be entitled to receive notice of, or be present or vote at, any general meeting of the Terminating Company, but shall be entitled to receive copies of the yearly Revenue Accounts, Profit and Loss Accounts and Balance Sheets;

    The "B" shares shall carry the sole voting rights, and the holders of "A" shares shall not be entitled to receive notice of, or be present or vote at, any general meeting of the Terminating Company, but shall be entitled to receive copies of the yearly Revenue Accounts, Profit and Loss Accounts and Balance Sheets;

    Uimhir 31 de 1938: ACHT ÁRACHAIS (LEASÚ), 1938

  36. #1146778

    “(f) mechanically propelled vehicle insurance business, that is to say, the business of effecting contracts of insurance against loss of or damage to or arising out or in connection with the use of mechanically propelled vehicles, including third party risks.”

    "( f ) mechanically propelled vehicle insurance business, that is to say, the business of effecting contracts of insurance against loss of or damage to or arising out of or in connection with the use of mechanically propelled vehicles, including third party risk."

    Uimhir 24 de 1961: AN tACHT UM THRÁCHT AR BHÓITHRE, 1961

  37. #1166372

    Under the Hotel Proprietors Act, 1963, the proprietor of a hotel, as defined by that Act, may in certain circumstances be liable to make good damage to, or loss or destruction of, a guest's property even though it was not due to any fault of the proprietor or staff of the hotel.

    Under the Hotel Proprietors Act, 1963 , the proprietor of a hotel, as defined by that Act, may in certain circumstances be liable to make good damage to, or loss or destruction of, a guest's property even though it was not due to any fault of the proprietor or staff of the hotel.

    Uimhir 7 de 1963: AN tACHT UM DHÍLSEÁNAIGH ÓSTÁN, 1963

  38. #1173640

    (2) (a) For the purposes of subsection (1) of this section the amount of tax which would have been borne if income had been reduced by the amount of a loss shall be computed—

    (2) ( a ) For the purposes of subsection (1) of this section the amount of tax which would have been borne if income had been reduced by the amount of a loss shall be computed—

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  39. #1173646

    (b) For the purposes of subparagraph (i) of paragraph (a) of this subsection, ‘appropriate income’ means either earned or unearned income according as income arising during the same period as the loss to the person sustaining it from the same activity would have been that person's earned or unearned income.

    ( b ) For the purposes of subparagraph (i) of paragraph (a) of this subsection, appropriate income' means either earned or unearned income according as income arising during the same period as the loss to the person sustaining it from the same activity would have been that person's earned or unearned income.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  40. #1173648

    (3) Except as is otherwise provided by paragraph (2) of Rule 15 of the Rules applicable to Cases I and II of Schedule D, the amount of a loss sustained in an activity shall, for the purposes of this section, be computed in like manner as profits or gains arising or accruing from the activity would be computed under the relevant provisions of the Income Tax Acts.

    (3) Except as is otherwise provided by paragraph (2) of Rule 15 of the Rules applicable to Cases I and II of Schedule D, the amount of a loss sustained in an activity shall, for the purposes of this section, be computed in like manner as profits or gains arising or accruing from the activity would be computed under the relevant provisions of the Income Tax Acts.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  41. #1173652

    (a) no portion of the loss which, in the computation of the repayment, was treated as reducing his income shall be taken into account in computing the amount of an assessment for any subsequent year, and

    ( a ) no portion of the loss which, in the computation of the repayment, was treated as reducing his income shall be taken into account in computing the amount of an assessment for any subsequent year, and

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  42. #1173654

    (b) so much of the loss as was required, by subsection (2) of this section, to be treated as reducing income of a particular class or income from a particular source shall, for all the purposes of the Income Tax Acts, be regarded as a deduction to be made from income of that class or from income from that source, as the case may be, in computing the person's total income for the year.

    ( b ) so much of the loss as was required, by subsection (2) of this section, to be treated as reducing income of a particular class or income from a particular source shall, for all the purposes of the Income Tax Acts, be regarded as a deduction to be made from income of that class or from income from that source, as the case may be, in computing the person's total income for the year.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  43. #1173661

    (b) beidh éifeacht ag mír (2) de Riail 15 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D ach “repayment of tax under section 34 of” a chur in ionad “an adjustment of its liability by reference to the loss and to the aggregate amount of its income under the provisions contained in”;

    ( b ) paragraph (2) of Rule 15 of the Rules applicable to Cases I and II of Schedule D shall have effect subject to the substitution of "repayment of tax under section 34 of" for "an adjustment of its liability by reference to the loss and to the aggregate amount of its income under the provisions contained in";

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  44. #1364824

    (5) In the case of breach of warranty of quality such loss is prima facie the difference between the value of the goods at the time of delivery to the buyer and the value they would have had if they had answered to the warranty.

    (5) In the case of breach of warranty of quality such loss is prima facie the difference between the value of the goods at the time of delivery to the buyer and the value they would have had if they had answered to the warranty.

    Uimhir 16 de 1980: AN tACHT UM DHÍOL EARRAÍ AGUS SOLÁTHAR SEIRBHÍSÍ, 1980

  45. #1398790

    The company in general meeting may on the recommendation of the directors resolve that it is desirable to capitalise any part of the amount for the time being standing to the credit of any of the company's reserve accounts or to the credit of the profit and loss account which is not available for distribution by applying such sum in paying up in full unissued shares to be allotted as fully paid bonus shares to those members of the company who would have been entitled to that sum if it were distributed by way of dividend (and in the same proportions), and the directors shall give effect to such resolution.”;

    The company in general meeting may on the recommendation of the directors resolve that it is desirable to capitalise any part of the amount for the time being standing to the credit of any of the company's reserve accounts or to the credit of the profit and loss account which is not available for distribution by applying such sum in paying up in full unissued shares to be allotted as fully paid bonus shares to those members of the company who would have been entitled to that sum if it were, distributed by way of dividend (and in the same proportions), and the directors shall give effect to such resolution.";

    Uimhir 13 de 1983: ACHT NA gCUIDEACHTAÍ (LEASÚ), 1983

  46. #2236016

    Tar éis fhoilsiú an ghlao ar thairiscintí, ar dháta éaga an sprioc-ama, léirigh 11 pháirtí spéis i rannpháirtíocht a ghlacadh, is iad sin: Moby, Toscana di Navigazione S.r.l., Pigreco S.r.l., Sinven S.r.l., Vector S.r.l., Forship S.r.l., Medmar Navi S.p.a., Grandi Navi Veloci S.p.a., Buquebus Italia S.r.l., Loss Cipreses S.p.a. agus Blu Navy/Transeuropa Ferries.

    Following the publication of the call for tenders, on the expiry of the deadline, 11 parties expressed an interest to participate, namely: Moby, Toscana di Navigazione S.r.l., Pigreco S.r.l., Sinven S.r.l., Vector S.r.l., Forship S.r.l., Medmar Navi S.p.a., Grandi Navi Veloci S.p.a., Buquebus Italia S.r.l., Loss Cipreses S.p.a. and Blu Navy/Transeuropa Ferries.

    Cinneadh (AE) 2022/348 ón gCoimisiún an 17 Meitheamh 2021 maidir leis na bearta SA.32014, SA.32015, SA.32016 (2011/C) (ex 2011/NN) arna gcur chun feidhme ag an Iodáil agus ag Réigiún na Tuscáine le haghaidh Toremar agus le haghaidh a fhaighteora Moby (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2022) 4271) (Is é an leagan Iodáilise an t-aon leagan barántúil) (Téacs atá ábhartha maidir le LEE)

  47. #2767652

    Treoirlínte ÚEÁPC-BoS-14/177 an 2 Feabhra 2015 maidir le hacmhainn ionsúcháin caillteanais ag forálacha teicniúla agus cánacha iarchurtha (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-the-loss-absorbing-capacity-of-technical-provisions-and-deferred-taxes).

    Guidelines EIOPA-BoS-14/177 of 2 February 2015 on the loss-absorbing capacity of technical provisions and deferred taxes (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-the-loss-absorbing-capacity-of-technical-provisions-and-deferred-taxes).

    Rialachán Cur Chun Feidhme (AE) 2023/895 ón gCoimisiún an 4 Aibeán 2023 lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Threoir 2009/138/CE ó Pharlaimint na hEorpa agus ón gComhairle maidir leis na nósanna imeachta, na formáidí agus na teimpléid le haghaidh gnóthais árachais agus athárachais chun a dtuarascáil ar a sócmhainneacht agus ar a staid airgeadais a nochtadh, agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) 2015/2452 (Téacs atá ábhartha maidir le LEE)