#2067788
Airgead san fhoirm fhisiceach, coibhéis airgid, taiscí bainc agus taiscí airgid eile.
Money in the physical form, cash equivalent, bank deposits and other money deposits.
Scag na torthaí
Bailiúcháin
14 toradh in 9 ndoiciméad
#2765340
Airgead san fhoirm fhisiceach, coibhéis airgid, taiscí bainc agus taiscí eile airgid
Money in the physical form, cash equivalent, bank deposits and other money deposits
#2991486
dáileacháin lena dtugtar rogha a thabhairt d’úinéirí sócmhainní neamhairgid nó coibhéis airgid a fháil.
distributions that give owners a choice of receiving either non-cash assets or a cash alternative.
#557627
Is don oifigeach cuntasaíochta amháin a chumhachtófar airgead tirim agus coibhéis airgid a bhainistiú, mura bhforáiltear a mhalairt sa Rialachán seo.
Except as otherwise provided for in this Regulation, only the accounting officer shall be empowered to manage cash and cash equivalents.
#560509
Is don oifigeach cuntasaíochta amháin a chumhachtófar airgead tirim agus coibhéis airgid a bhainistiú, mura bhforáiltear a mhalairt sa Rialachán seo.
Except as otherwise provided for in this Regulation, only the accounting officer shall be empowered to manage cash and cash equivalents.
#1388991
(3) (a) Is í coibhéis airgid thairbhe cairr do bhliain mheasúnachta 20 faoin gcéad de mhargadhluach bunaidh an chairr, ach laghdófar í—
( 3 ) ( a ) The cash equivalent of the benefit of a car for a year of assessment shall be 20 per cent. of the original market value of the car, but shall be reduced—
#1695148
Is don oifigeach cuntasaíochta amháin a thabharfar de chumhacht airgead tirim agus coibhéis airgid a bhainistiú, mura bhforáiltear a mhalairt sa Rialachán seo.
Unless otherwise provided in this Regulation, only the accounting officer shall be empowered to manage cash and cash equivalents.
#2442751
Áireofar leis na sócmhainní inláimhsithe sócmhainní inláimhsithe na gcomheintiteas uile atá lonnaithe sa dlínse ábhartha ach ní áireofar leo airgead tirim ná coibhéis airgid thirim, sócmhainní doláimhsithe ná sócmhainní airgeadais.
The tangible assets shall include the tangible assets of all constituent entities located in the relevant jurisdiction but shall not include cash or cash equivalent, intangible or financial assets.
#2991480
Sna cásanna sin, féadfaidh eintiteas rogha a thabhairt dá úinéirí freisin sócmhainní neamhairgid nó coibhéis airgid a fháil.
In those situations, an entity may also give its owners a choice of receiving either non-cash assets or a cash alternative.
#1388987
(ii) don bhliain sin, déileálfar mar dhíolaíochtaí de chuid na fostaíochta ar ina leith a cuireadh an carr ar fáil, agus ar inmhuirearaithe iad dá réir sin i leith cánach ioncaim, leis an méid, más ann, ar mó coibhéis airgid thairbhe an chairr don bhliain ná comhiomlán na méideanna don bhliain a cheanglaítear ar an bhfostaí a íoc leis an bhfostóir agus a íocann sé leis iarbhír i leith aon chuid de na costais chun an carr a sholáthar nó a choinneáil ar an mbóthar:
(ii) for that year, there shall be treated as emoluments of the employment by reason of which the car is made available, and accordingly chargeable to income tax, the amount, if any, by which the cash equivalent of the benefit of the car for the year exceeds the aggregate for the year of the amounts which the employee is required to make good and actually makes good to the employer in respect of any part of the costs of providing or running the car:
#1913632
Forbróidh ESMA dréachtchaighdeáin theicniúla rialála chun a shonrú, ar bhealach trédhearcach, a mhéid a cheadaítear le rúndacht socruithe conarthacha, na coinníollacha faoina gceanglaítear cúiteamh, coibhéis airgid thirim an chúitimh sin nó aon fháltais dá dtagraítear i mír 1 a chur ar aghaidh, agus na coinníollacha faoina measfar é, í nó iad sin a bheith comhréireach.
ESMA shall develop draft regulatory technical standards in order to specify, in a transparent manner, to the extent allowed by confidentiality of contractual arrangements, the conditions under which the passing on of compensation, cash equivalent of such compensation or any proceeds referred to in the paragraph 1 is required, and the conditions under which it is to be considered proportionate.
#2874921
lena bhforlíontar Rialachán (AE) 2021/23 ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le caighdeáin theicniúla rialála lena sonraítear na coinníollacha faoina bhfuil cúiteamh, coibhéis airgid thirim an chúitimh sin nó aon fháltais atá dlite de bhun Airteagal 63(1) den Rialachán sin le cur ar aghaidh chuig cliaint agus chuig cliaint indíreacha agus na coinníollacha faoina measfar an cur ar aghaidh sin a bheith comhréireach
supplementing Regulation (EU) 2021/23 of the European Parliament and of the Council with regard to regulatory technical standards specifying the conditions under which compensation, cash equivalent of such compensation or any proceeds that are due pursuant to Article 63(1) of that Regulation are to be passed on to clients and indirect clients and the conditions under which passing on is to be considered proportionate
#2972911
gur airgead tirim nó coibhéis airgid í an tsócmhainn (mar a shainmhínítear in IAS 7) ach amháin i gcás ina mbaineann srian leis an tsócmhainn nach féidir í a mhalartú nó a úsáid chun dliteanas a shocrú ar feadh 12 mhí ar a laghad i ndiaidh na tréimhse tuairiscithe.
the asset is cash or a cash equivalent (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.
#2991507
12 Má thugann eintiteas rogha dá úinéirí sócmhainn neamhairgid nó coibhéis airgid a fháil, déanfaidh an t-eintiteas meastachán ar an díbhinn is iníoctha trí chóirluach gach rogha agus an dóchúlacht ghaolmhar go roghnóidh úinéirí gach rogha a mheas.
12 If an entity gives its owners a choice of receiving either a non-cash asset or a cash alternative, the entity shall estimate the dividend payable by considering both the fair value of each alternative and the associated probability of owners selecting each alternative.