#585247
ciallaíonn "aonad gnó" aon eintiteas eagraíochtúil nó dlíthiúil faoi leith, réimeanna gnó, suímh thíreolaíocha
"business unit" means any separate organisational or legal entities, business lines, geographical locations;
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40 toradh in 23 doiciméad
#1775506
aonad gnó ábhartha agus tionchar suntasach ar phróifíl priacal an aonaid ábhartha gnó;
material business unit and significant impact on the relevant business unit's risk profile;
#1909051
aonad gnó ábhartha agus tionchar suntasach ar phróifíl riosca an aonaid gnó ábhartha; agus
material business unit and significant impact on the relevant business unit’s risk profile; and
#2069462
is gníomhaíochtaí gairmiúla amháin a dhéanann an ball foirne nó na catagóirí ball foirne agus tá údaráis aige nó acu in aonad gnó nach aonad gnó ábhartha é;
the staff member or categories of staff only carry out professional activities and has authorities in a business unit that is not a material business unit;
#2173573
ciallaíonn “aonad gnó” aonad gnó mar a shainmhínítear é in Airteagal 142(1), pointe (3) de Rialachán (AE) Uimh. 575/2013.
‘business unit’ means a business unit as defined in Article 142(1), point (3), of Regulation (EU) No 575/2013.
#2532895
Aonad Gnó
Business Unit
#2791246
Aonad gnó nua seirbhísí láimhseála ar an talamh
New ground-handling business unit
#2069405
ciallaíonn “aonad gnó ábhartha” aonad gnó mar a shainmhínítear i bpointe (3) d’Airteagal 142(1) de Rialachán (AE) Uimh. 575/2013 a chomhlíonann aon cheann de na critéir seo a leanas:
‘material business unit’ means a business unit as defined in Article 142(1), point (3), of Regulation (EU) No 575/2013 that meets any of the following criteria:
#2237754
“Na doiciméid a theastaíonn lena dhearbhú nach ndéanann an ball foirne nó an chatagóir ball foirne ach gníomhaíochtaí gairmiúla in aonad gnó nach aonad gnó ábhartha é agus nach bhfuil ach údaráis aige nó aici ann”;
‘Documentation required to substantiate that the staff member or category of staff only carries out professional activities in and only has authorities in a business unit that is not a material business unit’;
#2237755
Agus cead roimh ré dá dtagraítear in Airteagal 6(3) de Rialachán Tarmligthe (AE) 2021/923 á iarraidh, cuirfidh institiúidí creidmheasa faoi mhaoirseacht na doiciméid seo a leanas faoi bhráid BCE lena dhearbhú nach ndéanann an ball foirne nó an chatagóir ball foirne lena mbaineann an ball foirne ach gníomhaíochtaí gairmiúla in aonad gnó nach aonad gnó ábhartha é agus go bhfuil údaráis aige nó aici ann, dá dtagraítear in Airteagal 6(2)(a) de Rialachán Tarmligthe (AE) 2021/923:”;
When requesting prior approval as referred to in Article 6(3) of Delegated Regulation (EU) 2021/923, supervised credit institutions shall submit to the ECB the following documentation in order to substantiate that a staff member, or the category of staff to which the staff member belongs, only carries out professional activities and has authorities in a business unit which is not a material business unit, as referred to in Article 6(2)(a) of Delegated Regulation (EU) 2021/923:’;
#2329205
Is éard a bheidh sna seirbhísí criticiúla na hoibríochtaí, na gníomhaíochtaí agus na seirbhísí foluiteacha a dhéantar le haghaidh aonad gnó nó eintiteas dlítheanach amháin (seirbhísí tiomnaithe) nó níos mó ná aonad gnó nó eintiteas dlítheanach amháin (seirbhísí comhroinnte) laistigh den ghrúpa, a bhfuil gá leo chun feidhm chriticiúil amháin nó níos mó a sholáthar.
Critical services shall be the underlying operations, activities and services performed for one (dedicated services) or more business units or legal entities (shared services) within the group which are needed to provide one or more critical functions.
#338210
Cuirfidh gach Ballstát sonraí ar fholúntais isteach chuig an gCoimisiún (Eurostat) i gcás aonad gnó, ar a laghad, a bhfuil fostaí amháin nó níos mó ná fostaí amháin iontu.
Each Member State shall submit to the Commission (Eurostat) data on job vacancies at least for business units with one employee or more.
#585324
Coinníollacha maidir leis an gCur Chuige IRB a chur chun feidhme thar aicmí éagsúla risíochta agus aonad gnó
Conditions for implementing the IRB Approach across different classes of exposure and business units
#2069401
tá sé i gceannas ar aonad gnó nó feidhm rialúcháin agus atá cuntasach go díreach don chomhlacht bainistíochta do chomhalta an chomhlachta bainistíochta ina iomláine nó don lucht bainistíochta sinsearaí;
heads a business unit or a control function and is directly accountable to the management body as a whole or to a member of the management body or to the senior management;
#2237757
ráiteas ina dtugtar údar leis an gcúis nach meastar go bhfuil tionchar ábhartha ag an aonad gnó ar shlí eile ar chaipiteal inmheánach na hinstitiúide creidmheasa faoi mhaoirseacht;”;
a statement justifying why the business unit is not otherwise considered to have a material impact on the supervised credit institution’s internal capital;’;
#2337518
an líon aonad gnó agus réimeanna gnó laistigh den institiúid, agus, i gcás inarb infheidhme, laistigh dá máthairghnóthas, agus d’fhochuideachtaí na hinstitiúide;
the number of business units and business lines within the institution, and, where applicable, its parent undertaking and the subsidiaries of the institution;
#2911965
De réir Airteagal 54 de Dhlí Foraithne 124/2019, cuireadh an iasacht ó 2019 ar fáil d’fhonn díol na n-aonad gnó a bhfuil Alitalia comhdhéanta díobh a cheadú.
According to Article 54 of Decree-law 124/2019, the 2019 loan was provided in order to allow for the sale of the business units comprising Alitalia.
#2940549
Déileálfar le gach aonad, gnó nó oifig de chuid Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe in aon dlínse amháin mar bhrainse amháin.
All units, businesses, or offices of a Reporting Crypto-Asset Service Provider in a single jurisdiction shall be treated as a single branch.
#3241979
Thug Autlan freagra ar an mbarúil agus dúirt gur tugadh le fios sa tuarascáil bhliantúil chéanna go raibh ceithre aonad gnó ag Autlan: Autlan Manganese, Autlan EMD, Autlan Energy agus Autlan Metallorum.
Autlan replied to the comment providing that the same annual report indicated that Autlan had four business units: Autlan Manganese, Autlan EMD, Autlan Energy and Autlan Metallorum.
#3241980
Dá réir sin, níor bhain na 93 thionscadal comhinfheistíochta leis an aonad gnó EMD, ach le haonad gnó Autlan Manganese, mar a luadh sa tuarascáil chéanna.
Thus, the 93 investment projects did not relate to the EMD business unit, but to Autlan Manganese business unit, as stated in the same report.
#3241981
Chomh maith leis sin, ba é a bhí san aonad gnó EMD agus 3,63 % de láimhdeachas iomlán díolachán an ghrúpa.
Also, the EMD business unit represented 3,63 % of the total sales turnover of the group.
#585326
Faoi réir réamhchead na n-údarás inniúil, féadfar an cur chun feidhme a dhéanamh go seicheamhach feadh na n-aicmí éagsúla risíochta, dá dtagraítear in Airteagal 147, laistigh den aonad gnó céanna, feadh aonad éagsúil gnó sa ghrúpa céanna nó ar mhaithe lena meastacháin féin ar LGDanna nó fachtóirí coinbhéartachta a úsáid chun ualaí priacal a ríomh le haghaidh risíochtaí ar chorparáidí, risíochtaí ar institiúidí, agus ar rialtais láir agus ar bhainc cheannais.
Subject to the prior permission of the competent authorities, implementation may be carried out sequentially across the different exposure classes, referred to in Article 147, within the same business unit, across different business units in the same group or for the use of own estimates of LGDs or conversion factors for the calculation of risk weights for exposures to corporates, institutions, and central governments and central banks.
#1711277
gach cuideachta agus aonad gnó laistigh den ghnóthas, lena n-áirítear gach cuideachta atá á rialú ag an úinéir deiridh nó an úinéir deiridh céanna ach nach gá go bhfuil siad faoi lánúinéireacht acu, mar aon le scairshealbhóir ar bith dar cumas rialú a dhéanamh ar an ngnóthas, nach bhfuil ach gníomhaíochtaí, cinn reatha agus iad siúd atá beartaithe don todhchaí, acu i margaí mórdhíola do sheirbhísí cumarsáide leictreonaí agus dá bhrí sin nach bhfuil gníomhaíochtaí acu in aon mhargadh miondíola do sheirbhísí cumarsáide leictreonaí a sholáthraítear d'úsáideoirí deiridh san Aontas;
all companies and business units within the undertaking, all companies that are controlled but not necessarily wholly owned by the same ultimate owner, and any shareholder capable of exercising control over the undertaking, only have activities, current and planned for the future, in wholesale markets for electronic communications services and therefore do not have activities in any retail market for electronic communications services provided to end-users in the Union;
#1731800
Déanann leigheasanna struchtúracha, amhail oibleagáidí chun fáil réidh le scairsheilbh iomaitheora nó chun an t-aonad gnó a dhídhílsiú, difear do shócmhainní gnóthais agus d'fhéadfaí a mheas go bhfuil ualach níos troime i gceist leo don ghnóthas.
Structural remedies, such as obligations to dispose of a shareholding in a competitor or to divest a business unit, affect the assets of an undertaking and can be presumed to be more burdensome for the undertaking than behavioural remedies.
#2069403
tá sé i gceannas ar aonad gnó fo-ordaithe, nó ar fheidhm rialúcháin fho-ordaithe in institiúid mhór mar a shainmhínítear i bpointe (146) d’Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013 agus tuairiscíonn sé do bhall foirne a bhfuil na freagrachtaí dá dtagraítear i bpointe (a) air.
heads a subordinated business unit, or a subordinated control function in a large institution as defined in Article 4(1), point (146), of Regulation (EU) No 575/2013 and reports to a staff member that has the responsibilities as referred to in point (a);
#2173571
Ciallaíonn “freagracht bhainistíochta” freagracht sa chás go mbíonn ball foirne i gceannas ar aonad gnó nó feidhm rialúcháin agus atá cuntasach go díreach don chomhlacht bainistíochta nó do chomhalta an chomhlachta bainistíochta ina iomláine nó don lucht bainistíochta sinsearaí;
‘managerial responsibility’ means a situation in which a staff member heads a business unit or a control function and is directly accountable to the management body as a whole or to a member of the management body or to the senior management;
#2173572
ciallaíonn “feidhm rialúcháin” feidhm atá neamhspleách ar an aonad gnó a rialaíonn sí agus atá freagrach as measúnú oibiachtúil a dhéanamh ar rioscaí na hinstitiúide, nó athbhreithniú nó tuairisciú a dhéanamh orthu sin, lena n-áirítear ach an fheidhm bainistíochta riosca, an fheidhm chomhlíontachta agus an fheidhm iniúchóireachta inmheánaí, le cois feidhmeanna eile.
‘control function’ means a function that is independent from the business unit it controls and that is responsible for providing an objective assessment of the investment firm’s risks, review or report on those, including, but not limited to, the risk management function, the compliance function and the internal audit function;
#2193708
Tugann an Coimisiún dá aire, áfach, nár líon Nanshan Group an chuid ábhartha den cheistneoir frith-fhóirdheontais maidir lena innealra agus dá bhrí sin ní raibh Nanshan Group in ann a léiriú cén t-aonad gnó innealra áirithe ar mbaineadh úsáid as agus nach bhféadfadh sé fianaise leordhóthanach a chur ar fáil maidir leis an roinnt idir innealra allmhairithe agus innealra arna sholáthar sa bhaile.
However, the Commission notes that Nanshan Group had not filled in the relevant part of the anti-subsidy questionnaire concerning its machinery and therefore Nanshan Group could not demonstrate by which business unit certain machinery was used nor could it provide sufficient evidence as regards the division between imported and domestically procured machinery.
#2236609
Ar dtús, tugann an Coimisiún dá aire nach meastar, faoin Fhoraithne ón Uachtarán Uimh. 633 an 26 Deireadh Fómhair 1972, aistrithe gnóthas leantach nó aonad gnó chuig cuideachta eile a bheith ina soláthar earraí agus tá díolúine ó CBL acu.
At the outset, the Commission also notes that under Presidential Decree No 633 of 26 October 1972, transfers of going concerns or business units to another company are not considered a supply of goods and therefore are exempt from VAT.
#2237759
ráiteas ina mínítear an fáth ar dhámh an institiúid creidmheasa faoi mhaoirseacht luach saothair a chomhlíonann na critéir arna mbunú in Airteagal 6(1) de Rialachán Tarmligthe (AE) 2021/923 don bhall foirne, nó don chatagóir ball foirne lena mbaineann an ball foirne cé go ndéanann an ball foirne, nó an chatagóir ball foirne lena mbaineann an ball foirne, gníomhaíochtaí gairmiúla in aonad gnó neamhábhartha;”;
a statement explaining why the supervised credit institution awarded the staff member, or category of staff to which the staff member belongs, a remuneration that meets the criteria established in Article 6(1) of Delegated Regulation (EU) 2021/923 even though the staff member, or the category of staff to which the staff member belongs, carries out professional activities in a non-material business unit;’;
#2237763
ráiteas cuimsitheach mionsonraithe ina mínítear an fáth nach croí-líne ghnó é an t-aonad gnó mar a shainítear in Airteagal 2(1), pointe (36), de Threoir 2014/59/AE ó Pharlaimint na hEorpa agus ón gComhairle nó mar a shainítear in aon ghníomh tarmligthe a bhfuil sé de chumhacht ag an gCoimisiún é a ghlacadh de bhun Airteagal 2(2) den Treoir sin.
a detailed and comprehensive statement explaining why the business unit is not a core business line as defined in point (36) of Article 2(1) of Directive 2014/59/EU of the European Parliament and of the Council or as defined in any delegated act which the Commission is empowered to adopt pursuant to Article 2(2) of that Directive.
#2243387
Ag an tús, tugann an Coimisiún dá aire go meastar, faoi Fhoraithne Uimh. 633 ón Uachtarán an 26 Deireadh Fómhair 1972, nach soláthar earraí iad aistrithe gnóthas leantach nó aonad gnó chuig cuideachta eile agus go bhfuil siad díolmhaithe ó CBL dá réir.
At the outset, the Commission notes that, under Presidential Decree No 633 of 26 October 1972, transfers of going concerns or business units to another company are not considered a supply of goods and therefore are exempt from VAT.
#2405295
A mhéid a bhaineann leis an tríú haistriú, ar dtús, tugann an Coimisiún dá aire go meastar, faoi Fhoraithne Uimh. 633 ón Uachtarán an 26 Deireadh Fómhair 1972, nach soláthar earraí iad aistrithe gnóthas leantach ná aonad gnó chuig cuideachta eile agus nach dtagann siad faoi raon feidhme CBL dá réir.
As regards the third transfer, at the outset, the Commission notes that under Presidential Decree No 633 of 26 October 1972, transfers of going concerns or business units to another company are not considered a supply of goods and therefore are out of the scope of VAT.
#2528866
Ba cheart feidhm a bheith ag an oibleagáid sin maidir leis an ngeatóir ina iomláine, a áiríonn ach nach bhfuil teoranta don aonad gnó dá chuid a bhíonn in iomaíocht le húsáideoirí gnó a chroísheirbhísí ardáin.
That obligation should apply to the gatekeeper as a whole, including but not limited to its business unit that competes with the business users of a core platform service.
#2536058
Aonad gnó nó rannán corparáideach na hinstitiúide inar tharla an caillteanas – nó an sciar is mó den chaillteanas, más rud é go ndearnadh difear do roinnt aonaid ghnó nó do roinnt rannáin chorparáideacha.
Business unit or corporate division of the institution where the loss – or the greatest share of the loss if several business units or corporate divisions were affected – occurred.
#2762631
Tagraítear dó sin ag an bpríomh-phunann arb í raon feidhme an chonartha í agus ar cuid den tuairisc ar an gconradh í de ghnáth (e.g. “maoin thionsclaíoch” nó “Dliteanas stiúrthóra agus oifigeach”. Féadfaidh gnóthais tuairisc a chur san áireamh freisin lena dtagraítear don aonad gnó a ghlac an riosca sa chás gur lean coinníollacha éagsúla conartha as sin (e.g. “Lipéad dáilte A”).
This is referred to the main portfolio which is the scope of the treaty and normally is part of the treaty description (e.g. ‘Industrial property’ or ‘Director and officers liability’. Undertakings can also include a description referring which business unit the risk was accepted in case this has led to different treaty conditions (e.g. ‘Distribution label A’).
#2791904
an t-aonad gnó a sholáthraíonn seirbhísí láimhseála ar an talamh faoi láthair do na haerfoirt agus do na haerpháirceanna uile i Réigiún na nAsór faoi rialú aonair SATA Air Açores - Sociedade Açoriana de Transportes Aéreos S.A. a dhífheistiú go hiomlán;
fully divesting the business unit that currently provides ground handling services to the airports and airfields in the Region of the Azores under the sole control of SATA Air Açores - Sociedade Açoriana de Transportes Aéreos S.A.;
#2792140
Tá coinne leis go mbainfear amach […] leis an aonad gnó nua le haghaidh seirbhísí láimhseála ar an talamh agus déanfar é a dhífheistiú faoi dheireadh 2025.
The new ground handling business unit is expected to achieve […] and will be divested by the end of 2025.
#2940548
Ciallaíonn ‘Brainse’ aonad, gnó nó oifig de chuid Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe a láimhseáiltear mar bhrainse faoi chóras rialála dlínse nó a rialaítear ar shlí eile faoi dhlíthe dlínse mar bhrainse ar leithligh ó oifigí, aonaid nó brainsí eile den Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe.
“Branch” means a unit, business or office of a Reporting Crypto-Asset Service Provider that is treated as a branch under the regulatory regime of a jurisdiction or that is otherwise regulated under the laws of a jurisdiction as separate from other offices, units, or branches of the Reporting Crypto-Asset Service Provider.
#2989222
cinneadh gnó an léasaí a bhaineann go díreach le rogha a fheidhmiú nó gan í a fheidhmiú (mar shampla, cinneadh síneadh a chur le léas sócmhainne comhlántaí, sócmhainn mhalartach a dhiúscairt nó aonad gnó a dhiúscairt ina n-úsáidtear an tsócmhainn lena ngabhann ceart úsáide).
a business decision of the lessee that is directly relevant to exercising, or not exercising, an option (for example, a decision to extend the lease of a complementary asset, to dispose of an alternative asset or to dispose of a business unit within which the right-of-use asset is employed).