#2319212
An nochtadh maidir leis an gcaillteanas lagaithe agus an cealú maidir leis an gcaillteanas lagaithe.
The disclosure of impairment loss and the reversal of impairment loss.
Scag na torthaí
Bailiúcháin
Foirmeacha na bhfocal
10,000+ toradh in 862 doiciméad
#2595062
An nochtadh maidir leis an gcaillteanas lagaithe agus an cealú maidir leis an gcaillteanas lagaithe.
The disclosure of impairment loss and the reversal of impairment loss.
#2535979
Méid an chaillteanais chomhláin (teagmhais chaillteanais nua)
Gross loss amount (new loss events)
#2535993
I gcás, mar gheall ar choigeartú diúltach caillteanais, go dtiteann an méid caillteanais choigeartaithe is inchurtha i leith teagmhas caillteanais faoi bhun thairseach inmheánach na hinstitiúide maidir le sonraí a bhailiú, tuairisceoidh an institiúid an méid caillteanais iomlán le haghaidh an teagmhais caillteanais sin a charnfar go dtí an uair dheireanach a tuairiscíodh an teagmhas le haghaidh dáta tagartha i mí na Nollag (i.e. an caillteanas bunaidh móide / lúide gach coigeartú caillteanais a rinneadh i dtréimhsí thuairiscithe tagartha roimhe) le comhartha diúltach seachas méid an choigeartaithe dhiúltaigh caillteanais é féin.
Where, due to a negative loss adjustment, the adjusted loss amount attributable to a loss event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that loss event accumulated until the last time when the event was reported for a December reference date (i.e. the original loss plus / minus all loss adjustments made in previous reporting reference periods) with a negative sign instead of the amount of the negative loss adjustment itself.
#2536020
I gcás, mar gheall ar choigeartú diúltach caillteanais, go dtiteann an méid caillteanais choigeartaithe is inchurtha i leith teagmhais chaillteanais faoi bhun thairseach inmheánach na hinstitiúide maidir le sonraí a bhailiú, tuairisceoidh an institiúid an méid caillteanais iomlán i dtaca leis an teagmhas caillteanais sin a carnadh go dtí an uair dheireanach a tuairiscíodh an teagmhas caillteanais le haghaidh dáta tagartha i mí na Nollag (i.e. an caillteanas bunaidh móide / lúide gach coigeartú caillteanais a dhéantar i dtréimhsí tuairiscithe tagartha roimhe) le comhartha diúltach i ró 0946 seachas méid an choigeartaithe dhiúltaigh caillteanais é féin.
Where, due to a negative loss adjustment, the adjusted loss amount attributable to a loss event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that loss event accumulated until the last time when the loss event was reported for a December reference date (i.e. the original loss plus / minus all loss adjustments made in previous reporting reference periods) with a negative sign in row 0946 instead of the amount of the negative loss adjustment itself.
#493084
(2) Chun críocha na nAchtanna um Cháin Ghnóchan Caipitiúil, ní caillteanas inlamhála caillteanas más rud é—
(2) For the purposes of the Capital Gains Tax Acts, a loss shall not be an allowable loss if—
#495228
(ii) i bhfo-alt (25), trí “caillteanas srianta” a chur in ionad “caillteanas neamhfhaoisimh”,
(ii) in subsection (25) by substituting “restricted loss” for “unrelieved loss”,
#656162
in aghaidh caillteanas dá dtagraítear i bpointe (a) agus in aghaidh caillteanas eile de bharr drochaimsire;
against losses referred to in point (a) and against other losses caused by adverse climatic events;
#1297864
Faoiseamh i leith caillteanais trádála seachas caillteanais fhoirceannaidh.
Relief for trading losses other than terminal losses.
#1348014
“(1) Faoi réir fhorálacha na Caibidle seo, féadfaidh aon éileamh a dhéanfar faoi alt 307 ar fhaoiseamh i leith caillteanas a tabhaíodh in aon trádáil in aon bhliain mheasúnachta (dá ngairtear ‘an bhliain chaillteanais’ dá éis seo) a cheangal go gcinnfear méid an chaillteanais ionann is dá ndéanfaí méid ar cóimhéid leis na liúntais chaipitiúla don bhliain mheasúnachta arb í an bhliain chaillteanais an bhonn-bhliain ina leith a asbhaint le linn brabúis nó gnóchain nó caillteanais na trádála sa bhliain chaillteanais a bheith á ríomh agus féadfar éileamh a dhéanamh amhlaidh d'ainneoin nár tabhaíodh, ar leith ó na liúntais sin, caillteanas sa trádáil sa bhliain chaillteanais.”.
"(1) Subject to the provisions of this Chapter, any claim made under section 307 for relief in respect of a loss sustained in any trade in any year of assessment (hereafter referred to as 'the year of loss') may require the amount of the loss to be determined as if an amount equal to the capital allowances for the year of assessment for which the year of loss is the basis year were to be deducted in computing the profits or gains or losses of the trade in the year of loss and a claim may be so made notwithstanding that, apart from those allowances, a loss had not been sustained in the trade in the year of loss.".
#1833003
caillteanas dá dtagraítear i bpointe (a) agus in aghaidh caillteanas eile de bharr drochaimsire;
losses referred to in point (a) and against other losses caused by adverse climatic events;
#1839754
in aghaidh caillteanas dá dtagraítear i bpointe (a) agus in aghaidh caillteanas eile de bharr drochaimsire;
against losses referred to in point (a) and against other losses caused by adverse climatic events;
#1853199
caillteanais dá dtagraítear i bpointe (a) agus in aghaidh caillteanais eile de dheasca teagmhais dhíobhálacha aeráide;
losses referred to in point (a) and against losses caused by adverse climatic events;
#2166894
caillteanais dá dtagraítear i bpointe (a) agus caillteanais de dheasca teagmhais dhíobhálacha aeráide eile;
losses referred to in point (a) and losses caused by other adverse climatic events;
#2295902
Folaíonn sé caillteanais theicniúla agus caillteanais neamh-theicniúla.
It includes technical and non-technical losses.
#2314697
[Féach: Cáilmheas; Caillteanas lagaithe; Caillteanas lagaithe a aithnítear i mbrabús nó i gcaillteanas]
[Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
#2319209
Nochtadh caillteanais lagaithe agus cealú caillteanais lagaithe [abstract]
Disclosure of impairment loss and reversal of impairment loss [abstract]
#2319210
Nochtadh caillteanais lagaithe agus cealú caillteanais lagaithe [text block]
Disclosure of impairment loss and reversal of impairment loss [text block]
#2319214
Nochtadh caillteanais lagaithe agus cealú caillteanais lagaithe [line items]
Disclosure of impairment loss and reversal of impairment loss [line items]
#2319215
Nochtadh caillteanais lagaithe agus cealú caillteanais lagaithe [table]
Disclosure of impairment loss and reversal of impairment loss [table]
#2321567
Gnóthachan (caillteanas) ar neamhéifeachtacht fálaithe a aithnítear i mbrabús nó caillteanas
Gain (loss) on hedge ineffectiveness recognised in profit or loss
#2321569
An gnóthachan (caillteanas) a aithnítear i mbrabús nó caillteanas ar neamhéifeachtacht fálaithe.
The gain (loss) recognised in profit or loss on hedge ineffectiveness.
#2322131
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas
Impairment loss recognised in profit or loss
#2322134
[Féach: Caillteanas lagaithe; Brabús (caillteanas)]
[Refer: Impairment loss; Profit (loss)]
#2322135
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní bitheolaíocha
Impairment loss recognised in profit or loss, biological assets
#2322138
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní bitheolaíocha]
[Refer: Impairment loss recognised in profit or loss; Biological assets]
#2322139
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, costais éadála iarchurtha a eascraíonn as conarthaí árachais
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
#2322143
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, cáilmheas
Impairment loss recognised in profit or loss, goodwill
#2322146
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Goodwill]
#2322147
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní doláimhsithe agus cáilmheas
Impairment loss recognised in profit or loss, intangible assets and goodwill
#2322150
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní doláimhsithe agus cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]
#2322151
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, sócmhainní doláimhsithe seachas cáilmheas
Impairment loss recognised in profit or loss, intangible assets other than goodwill
#2322154
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Sócmhainní doláimhsithe seachas cáilmheas]
[Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]
#2322155
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, maoin infheistíochta
Impairment loss recognised in profit or loss, investment property
#2322158
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Maoin infheistíochta]
[Refer: Impairment loss recognised in profit or loss; Investment property]
#2322159
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Impairment loss recognised in profit or loss, loans and advances
#2322162
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, maoin, gléasra agus trealamh
Impairment loss recognised in profit or loss, property, plant and equipment
#2322165
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Maoin, gléasra agus trealamh]
[Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
#2322166
Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála
Impairment loss recognised in profit or loss, trade receivables
#2322168
[Féach: Caillteanas lagaithe a aithnítear i mbrabús nó caillteanas; Suimeanna infhaighte trádála]
[Refer: Impairment loss recognised in profit or loss; Trade receivables]
#2322170
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas
Impairment loss (reversal of impairment loss) recognised in profit or loss
#2322171
An méid caillteanais lagaithe nó cealaithe caillteanais lagaithe a aithnítear i mbrabús nó caillteanas.
The amount of impairment loss or reversal of impairment loss recognised in profit or loss.
#2322173
Cealú caillteanais lagaithe (caillteanas lagaithe) a aithnítear i mbrabús nó caillteanas
Reversal of impairment loss (impairment loss) recognised in profit or loss
#2322174
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
#2322177
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, iasachtaí agus airleacain [abstract]
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
#2322178
Caillteanas lagaithe (cealú caillteanais lagaithe) a aithnítear i mbrabús nó caillteanas, suimeanna infhaighte trádála
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
#2323219
Faisnéis faoin gcaoi ar cuireadh na ceanglais maidir le sreafaí airgid conarthacha sócmhainní airgeadais a mhodhnú i bhfeidhm, lena n-áirítear an chaoi a ndéanann eintiteas na nithe a leanas: (a) a chinneadh cibé acu a tháinig feabhas ar an riosca creidmheasa ar shócmhainn airgeadais a modhnaíodh agus an liúntas caillteanais arna thomhas ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchasacha, a mhéid a théann an liúntas caillteanais ar ais chuig méid atá comhionann le caillteanais chreidmheasa ionchais thar 12 mhí, nó nár tháinig; agus (b) faireachán a dhéanamh ar a mhéid a dhéantar an liúntas caillteanais ar shócmhainní airgeadais a chomhlíonann na critéir in (a) a atomhas dá éis sin ar mhéid atá comhionann le caillteanais chreidmheasa saolré ionchasacha.
Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.
#2323644
Áirítear ar bhrabús nó caillteanas an infheisteora a sciar de bhrabús nó caillteanas na hinstitiúide infheistiúcháin.
The investor's profit or loss includes its share of the profit or loss of the investee.
#2327343
[Féach: Cineál tomhais le haghaidh caillteanas creidmheas ionchasach [member]; Caillteanas creidmheasa ionchasach feadh na saolré [member]]
[Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]
#2328051
lamháltas caillteanais le haghaidh caillteanais chreidmheasa ionchasacha, trína gcuirtear i bhfeidhm IFRS 9 Ionstraimí Airgeadais;
a loss allowance for expected credit losses, applying IFRS 9 Financial Instruments;