Cumhdach an chaillteanais cuntasaíochta, ar caillteanas carntha a thugtar ar aghaidh é, trí laghdú ar scairchaipiteal, déanfaidh na scairshealbhóirí uile é a sheasamh go comhréireach.
The coverage of the accounting loss, which is a cumulated loss carried forward, through a share capital reduction will be borne proportionally by all shareholders.
‘dar tugadh cuntas den chéad uair’ laistigh de thréimhse thuairiscithe thagartha roimhe, i gcás nár áiríodh an teagmhas caillteanais in aon tuarascáil mhaoirseachta roimhe, e.g. toisc nár sainaithníodh mar theagmhas caillteanais priacail oibriúcháin é ach sa tréimhse thuairiscithe thagartha reatha nó toisc nár sháraigh an caillteanas carntha ab fhéidir a chur i leith an teagmhais caillteanais sin (i.e. an caillteanas bunaidh móide / lúide gach coigeartú caillteanais a rinneadh i dtréimhsí thuairiscithe tagartha roimhe) an tairseach inmheánach maidir le sonraí a bhailiú ach sa tréimhse thuairiscithe thagartha agus sa tréimhse sin amháin.
“accounted for the first time” within a previous reporting reference period, where the loss event was not included in any previous supervisory report, e.g. because it was identified as operational risk loss event only in the current reporting reference period or because the accumulated loss attributable to that loss event (i.e. the original loss plus / minus all loss adjustments made in previous reporting reference periods) exceeded the internal data collection threshold only in the current reporting reference period.
An gnóthachan nó caillteanas carntha ar an ionstraim fálaithe a bhaineann leis an sciar éifeachtach den fhálú atá carntha sa chúlchiste um aistriú airgeadra eachtraigh, athaicmeofar ó chothromas chuig brabús nó caillteanas é mar choigeartú athaicmithe (féach IAS 1) i gcomhréir le míreanna 48-49 de IAS 21 ar dhiúscairt nó ar dhiúscairt pháirteach na hoibríochta eachtraí.
The cumulative gain or loss on the hedging instrument relating to the effective portion of the hedge that has been accumulated in the foreign currency translation reserve shall be reclassified from equity to profit or loss as a reclassification adjustment (see IAS 1) in accordance with paragraphs 48–49 of IAS 21 on the disposal or partial disposal of the foreign operation.