#1293896
(b) ar aon sócmhainní a fuarthas mar stoc trádála.
( b ) any assets acquired as trading stock.
Scag na torthaí
Bailiúcháin
27 toradh in 10 ndoiciméad
#1343234
(ii) arbh é a bhí sa sealbhán sócmhainní a fuarthas ar dhátaí éagsúla, agus
(ii) the holding consisted of assets acquired on different dates, and
#1439105
(ii) aon sócmhainní a fuarthas i rith na bliana sin,
(ii) acquisitions during that year of any assets,
#2981466
Mura bhfuil na sócmhainní a fuarthas ina ngnó, is mar éadáil sócmhainne a choinneoidh an t-eintiteas tuairiscithe cuntas ar an idirbheart nó an teagmhas eile.
If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as an asset acquisition.
#2981841
B8A Má tá aschuir ag tacar gníomhaíochtaí agus sócmhainní a fuarthas, níl leanúint d’ioncam inti féin ina léiriú go bhfuarthas ionchur agus próiseas substainteach araon.
B8A If an acquired set of activities and assets has outputs, continuation of revenue does not on its own indicate that both an input and a substantive process have been acquired.
#2981851
B12A Sampla de thacar gníomhaíochtaí agus sócmhainní a fuarthas nach bhfuil aschuir ar an dáta éadála aige is ea eintiteas luathchéime nár thosaigh ag giniúint ioncaim.
B12A An example of an acquired set of activities and assets that does not have outputs at the acquisition date is an early-stage entity that has not started generating revenue.
#2982118
na méideanna a aithnítear ón dáta éadála le haghaidh gach móraicme sócmhainní a fuarthas agus dliteanas a gabhadh.
the amounts recognised as of the acquisition date for each major class of assets acquired and liabilities assumed.
#2982433
15 Aicmeoidh eintiteas sócmhainní taiscéalaíochta agus meastóireachta mar shócmhainní inláimhsithe nó doláimhsithe de réir chineál na sócmhainní a fuarthas agus cuirfidh sé an t-aicmiú i bhfeidhm ar bhealach comhsheasmhach.
15 An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the assets acquired and apply the classification consistently.
#1301386
(6) Beidh feidhm ag mír 3 (3) (4) de Sceideal 4 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 (cumhacht chun faisnéis a éileamh i dtaobh sócmhainní a fuarthas), i ndáil le fógra faoin alt seo mar atá feidhm acu i ndáil le fógra faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim arna chur chun feidhme leis an mír sin 3 i ndáil le cáin ghnóchan caipitiúil.
(6) Paragraph 3 (3) (4) of Schedule 4 to the Capital Gains Tax Act, 1975 (power to demand information about the acquisition of assets), shall apply in relation to a notice under this section as they apply in relation to a notice under any of the provisions of the Income Tax Acts, as applied in relation to capital gains tax by the said paragraph 3.
#2027006
Sócmhainní a fuarthas ar iasacht ar bhonn neamhurraithe, agus a thiocfaidh in aibíocht laistigh de na 30 lá mar a bheartaítear in Airteagal 28(7) de Rialachán Tarmligthe (AE) 2015/61 ón gCoimisiún.
Assets borrowed on an unsecured basis, and maturing within the 30 days as envisaged in Article 28(7) of Commission Delegated Regulation (EU) 2015/61.
#2320568
Míniú ar cibé an ndéantar sócmhainní a fuarthas trí mheán deontais rialtais agus a aithníodh ar dtús ag luach cóir a thomhas tar éis aitheanta de réir na samhla costais nó na samhla athluachála.
The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model.
#2443327
I gcás aistriú sócmhainní idir comheintitis tar éis an 30 Samhain 2021 agus roimh thús idirbhliana, bunófar bunús na sócmhainní a fuarthas, seachas fardal, ar an luach anonn an chomheintitis diúscartha, ar luach anonn é a bhí ag gabháil leis na sócmhainní aistrithe tráth na diúscartha le sócmhainní agus dliteanais cánach iarchurtha arna gcinneadh ar an mbonn sin.
In the case of a transfer of assets between constituent entities after 30 November 2021 and before the commencement of a transition year, the basis in the acquired assets, other than inventory, shall be based upon the disposing constituent entity’s carrying value of the transferred assets upon disposal with deferred tax assets and liabilities determined on that basis.
#2596351
Míniú ar cibé an ndéantar sócmhainní a fuarthas trí mheán deontais rialtais agus a aithníodh ar dtús ag luach cóir a thomhas tar éis aitheanta de réir na samhla costais nó na samhla athluachála.
The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model.
#2762279
Maidir leis na sócmhainní a fuarthas le linn na tréimhse tuairiscithe agus atá fós á gcoimeád i ndeireadh na tréimhse tuairiscithe, an difríocht idir luach scoir Shócmhainneacht II agus an costas/luach éadála.
For those assets acquired during the reporting period and still held at the end of the reporting period, the difference between the closing Solvency II value and the acquisition cost/value.
#2980643
Láithreach tar éis an chomhcheangail ghnó, is é a bheidh sa tsuim ghlanluacha i gcomhréir le GAAP roimhe seo sócmhainní a fuarthas agus dliteanais ghafa sa chomhcheangal gnó sin a gcostas measta i gcomhréir le IFRSanna ag an dáta sin.
Immediately after the business combination, the carrying amount in accordance with previous GAAP of assets acquired and liabilities assumed in that business combination shall be their deemed cost in accordance with IFRSs at that date.
#2981465
Cinnfidh eintiteas cé acu atá nó nach bhfuil idirbheart nó teagmhas eile ina chomhcheangal gnó tríd an sainmhíniú san IFRS seo a chur i bhfeidhm, lena n-éilítear gur gnó atá sna sócmhainní a fuarthas agus sna dliteanais ghafa.
An entity shall determine whether a transaction or other event is a business combination by applying the definition in this IFRS, which requires that the assets acquired and liabilities assumed constitute a business.
#2981495
Cuirfidh an faighteoir an treoraíocht i míreanna 51–53 i bhfeidhm chun a chinneadh cé na sócmhainní a fuarthas nó na dliteanais ghafa atá mar chuid den mhalartú le haghaidh an fhaighteáin agus cé acu cinn díobh, más ann dóibh, atá mar thoradh ar idirbhearta ar leithligh a bhfuil cuntas le coinneáil orthu i gcomhréir lena gcineál agus leis na IFRSanna is infheidhme.
The acquirer shall apply the guidance in paragraphs 51–53 to determine which assets acquired or liabilities assumed are part of the exchange for the acquiree and which, if any, are the result of separate transactions to be accounted for in accordance with their nature and the applicable IFRSs.
#2981538
24 Aithneoidh agus tomhaisfidh an faighteoir sócmhainn nó dliteanas cánach iarchurtha a eascraíonn as na sócmhainní a fuarthas agus na dliteanais a gabhadh i gcomhcheangal gnó i gcomhréir le IAS 12 Cánacha Ioncaim.
24 The acquirer shall recognise and measure a deferred tax asset or liability arising from the assets acquired and liabilities assumed in a business combination in accordance with IAS 12 Income Taxes.
#2981650
Ní dhéanfaidh an faighteoir ach an chomaoin a aistríodh le haghaidh an fhaighteáin agus na sócmhainní a fuarthas agus na dliteanais a gabhadh sa mhalairt le haghaidh an fhaighteáin a aithint mar chuid de chur i bhfeidhm an mhodha éadála.
The acquirer shall recognise as part of applying the acquisition method only the consideration transferred for the acquiree and the assets acquired and liabilities assumed in the exchange for the acquiree.
#2981665
Soláthraítear treoraíocht leis an IFRS seo, áfach, maidir le tomhas a dhéanamh agus cuntas a choinneáil dá éis sin ar na nithe seo a leanas arb é atá iontu sócmhainní a fuarthas, dliteanais a gabhadh nó a tabhaíodh agus ionstraimí cothromais a eisíodh i gcomhcheangal gnó:
However, this IFRS provides guidance on subsequently measuring and accounting for the following assets acquired, liabilities assumed or incurred and equity instruments issued in a business combination:
#2981812
B7A Le mír B7B, leagtar amach an tástáil roghnach (an tástáil le haghaidh comhchruinniú) lena dtugtar caoi do mheasúnú simplithe ar cé acu is gnólacht nó nach gnólacht é tacar gníomhaíochtaí agus sócmhainní a fuarthas.
B7A Paragraph B7B sets out an optional test (the concentration test) to permit a simplified assessment of whether an acquired set of activities and assets is not a business.
#2981850
B12 Mínítear le míreanna B12A–B12D conas measúnú a dhéanamh ar cé acu atá nó nach bhfuil próiseas a fuarthas ina phróiseas substainteach más amhlaidh nach bhfuil aschuir ag an tacar gníomhaíochtaí agus sócmhainní a fuarthas (mír B12B) agus más amhlaidh go bhfuil aschuir aige (mír B12C).
B12 Paragraphs B12A–B12D explain how to assess whether an acquired process is substantive if the acquired set of activities and assets does not have outputs (paragraph B12B) and if it does have outputs (paragraph B12C).
#2981852
Thairis sin, má bhí tacar gníomhaíochtaí agus sócmhainní a fuarthas ag giniúint ioncaim ar an dáta éadála, breithnítear go bhfuil aschuir ar an dáta sin aige, fiú mura nginfidh sé ioncam a thuilleadh ó chustaiméirí seachtracha, toisc go gcomhtháthóidh an faighteoir é, mar shampla.
Moreover, if an acquired set of activities and assets was generating revenue at the acquisition date, it is considered to have outputs at that date, even if subsequently it will no longer generate revenue from external customers, for example because it will be integrated by the acquirer.
#2981853
B12B Mura bhfuil aschuir ar an dáta éadála ag tacar gníomhaíochtaí agus sócmhainní a fuarthas, ní bhreithneofar gur substainteach é próiseas (nó grúpa próiseas) a fuarthas ach amháin más amhlaidh na nithe seo a leanas:
B12B If a set of activities and assets does not have outputs at the acquisition date, an acquired process (or group of processes) shall be considered substantive only if:
#2981861
B12C Má tá aschuir ar an dáta éadála ag tacar gníomhaíochtaí agus sócmhainní a fuarthas, breithneofar gur substainteach é próiseas (nó grúpa próiseas) a fuarthas más amhlaidh na nithe seo a leanas maidir leis an tacar nuair a chuirtear i bhfeidhm é maidir le hionchur nó ionchuir a fuarthas:
B12C If a set of activities and assets has outputs at the acquisition date, an acquired process (or group of processes) shall be considered substantive if, when applied to an acquired input or inputs, it:
#2981981
B41 Liúntas luachála ar leithligh ón dáta éadála le haghaidh sócmhainní a fuarthas i gcomhcheangal gnó a thomhaistear ar a luachanna cóir ar an dáta éadála, ní aithneoidh an faighteoir é mar tá na hiarmhairtí neamhchinnteachta maidir le sreabhadh airgid todhchaí san áireamh sa tomhas luach cóir.
B41 The acquirer shall not recognise a separate valuation allowance as of the acquisition date for assets acquired in a business combination that are measured at their acquisition-date fair values because the effects of uncertainty about future cash flows are included in the fair value measure.
#2982010
na cúiseanna atá leis an idirbheart — Na cúiseanna a bhí ag na páirtithe sa chomhcheangal gnó (an faighteoir agus an faighteán agus a gcuid úinéirí, stiúrthóirí agus bainisteoirí—agus a gcuid gníomhaithe) le hidirbheart nó comhshocrú áirithe a dhéanamh, d’fhéadfadh sin léargas a thabhairt ar cé acu atá nó nach bhfuil sé mar chuid den chomaoin arna haistriú agus na sócmhainní a fuarthas nó na dliteanais a gabhadh.
the reasons for the transaction — Understanding the reasons why the parties to the combination (the acquirer and the acquiree and their owners, directors and managers—and their agents) entered into a particular transaction or arrangement may provide insight into whether it is part of the consideration transferred and the assets acquired or liabilities assumed.