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(c) chun an costas caipitil a ghlanadh a bhainfeas le hoifigí agus áitribh a sholáthar agus a threalamhú don Fhoras.
( c ) defraying the capital cost of providing and equipping offices and premises for the Institute.
(c) chun an costas caipitil a ghlanadh a bhainfeas le hoifigí agus áitribh a sholáthar agus a threalamhú don Fhoras.
( c ) defraying the capital cost of providing and equipping offices and premises for the Institute.
(b) meastacháin ar chostas caipitiúil agus ar chostais oibrithe an bhóthair, agus
( b ) estimates of the capital cost and of the operating costs of the road, and
I gcás soithí neamhghníomhacha, baileofar sonraí faoi luach caipitil agus faoi chostas caipitil.
In the case of inactive vessels, data shall be collected on capital value and capital cost.
BARÚLACHA SONRACHA MAIDIR LE BEART (C) – COSTAS CAIPITIL
SPECIFIC COMMENTS ON MEASURE (C) – CAPITAL COST
Barúlacha sonracha maidir le beart (c) – cúiteamh i leith costas caipitil
Specific comments on measure (c) – compensation for capital cost
Ba cheart féachaint ar an ngné a bhaineann le costas caipitil mar tháille rochtana i leith an bhonneagair.
The element concerning capital cost should be perceived as an access fee to the infrastructure.
Leanann sé uaidh sin nach n-íoctar cúiteamh díréireach i leith an chostais chaipitil.
It follows from this that the capital cost is not disproportionately compensated.
Beart (c) – an cúiteamh le haghaidh costais chaipitil
Measure (c) – the compensation for capital cost
(b) meastacháin ar chostas caipitiúil an bhóthair (más cuí) agus ar na costais chaipitiúla agus oibrithe maidir le dolaí
(b) estimates of the capital cost of the road (where appropriate) and of the capital and operating costs of tolling the road, and
(a) chun deontais a thabhairt do dhaoine a bheas ag gabháil do thaighde talmhaíochta i leith an chostais chaipitil a bhainfeas lena saoráidí le haghaidh taighde thalmhaíochta a leathnú agus d'fhorbairt,
( a ) making grants to persons engaged in carrying out agricultural research in respect of the capital cost of the extension and development of their facilities for carrying out agricultural research,
(b) chun an costas caipitil a ghlanadh a bhainfeas le soláthar pé nua-shaoráidí le haghaidh taighde thalmhaíochta a dhéanamh, pé acu le haghaidh nó faoi rialú an Fhorais nó eile, is inmhianuithe leis an bhForas,
( b ) defraying the capital cost of providing such new facilities for carrying out agricultural research, whether for and under the control of the Institute or otherwise, as the Institute considers desirable,
(b) ar mhó ná £700 costas caipitiúil ceangail den sórt sin ina leith ar dháta an lua sin, agus
( b ) in respect of which the capital cost of such connection at the date of such quotation exceeded £700, and
D’úsáid Ecorys, áfach, na rátaí bannaí níos ísle de chuid rialtas na Gearmáine ach lena ndéantar, de réir Banca Profilo, gannmheastachán ar chostas caipitil an bhrainse gnó.
Ecorys however used the lower German government bond rates but which according to Banca Profilo underestimate the capital cost of the business branch.
Áirítear ar na híocaíochtaí ón mBardas cúiteamh le haghaidh costas caipitil a bhaineann leis an mbonneagar soilse sráide atá faoi úinéireacht Veilys AS.
The payments from the Municipality include compensation for capital cost related to the streetlight infrastructure owned by Veilys AS.
Sonraíodh an cúiteamh le haghaidh costas caipitil mar NOK […], gan CBL san áireamh, in aghaidh an phointe lampa in aghaidh na bliana.
The compensation for capital cost was stipulated to NOK […], excluding VAT, per lamp point per year.
Bhí an cúiteamh le haghaidh costas caipitil socraithe ag an leibhéal aonaid céanna, NOK […] gan CBL san áireamh, mar a bhí sa chonradh roimhe sin (féach mír (37)).
The compensation for capital cost was set to the same unit level, NOK […] excluding VAT, as in the previous contract (see paragraph (37)).
Bunaithe ar 16058 de na pointí lampa a bhí ann cheana a bheith faoi úinéireacht ghrúpa BKK, rinneadh an cúiteamh le haghaidh costas caipitil a ríomh mar NOK […] dá dhroim sin.
Based on the BKK-group owning 16058 existing lamp points, the annual compensation for capital cost was consequently calculated to NOK […].
Dá réir sin, ní mór an cúiteamh i leith costas caipitil (beart (c)) a eisiamh nuair atá an leibhéal cúitimh á chur i gcomparáid leis an leibhéal cúitimh a íocann eintitis phoiblí i leith an bhonneagair atá faoina n-úinéireacht féin.
Accordingly, the compensation for capital cost (measure (c)) must be excluded when comparing the compensation level with that paid by public entities in respect of infrastructure they own themselves.
I gcás gur le húinéir seachtrach an bonneagar a úsáidtear chun earra poiblí a sholáthar, measann údaráis na hIorua gur gnáthchleachtas é an t-úinéir sin a bheith i dteideal cúiteamh a fháil le haghaidh costas caipitil.
The Norwegian authorities consider it normal practise that an external owner of an infrastructure that is used to produce a public good, is entitled to compensation for capital cost.
D’easaontaigh an Bardas agus grúpa BKK faoin gcaoi ar cheart an costas caipitil a ríomh, áfach.
The Municipality and the BKK-group have, however, disagreed on how the capital cost should be calculated.
Thug BKK Nett AS míniú ina litir an 18 Feabhra 2004 inar luaigh sé, inter alia, gur bunaíodh an costas caipitil ar bhonn gnáthchritéar.
By letter of 18 February 2004, BKK Nett AS provided an explanation where it stated, inter alia, that the capital cost had been established on the basis of normal criteria.
Tá sé sin cothrom le […] oiread an chostais chaipitil bhliantúil ar íoc an Bardas cúiteamh ina leith a bheag nó a mhór.
This equates to approximately […] times the yearly capital cost compensated by the Municipality.
In aon chás, ní thugann an cúiteamh le haghaidh costas caipitil buntáiste eacnamaíoch do BKK Veilys.
In any event, the compensation for capital cost does not confer an economic advantage upon BKK Veilys.
Níl na figiúirí sách mionsonraithe chun cinneadh a dhéanamh ar a mhéid a bhaineann an róchúiteamh le cothabháil agus oibriú (beart (a)) nó le costas caipitil (beart (c)), áfach.
However, the figures are not sufficiently detailed to conclude to what extent the overcompensation concerns maintenance and operation (measure (a)) or capital cost (measure (c)).
Ar an taobh eile, i gcás ina dtairgtear an soilsiú sráide trí dhul ar iontaoibh bonneagair atá faoi úinéireacht eintitis dhlítheanaigh eile, titeann an costas caipitil ar an eintiteas sin.
Conversely, when the streetlighting is produced by recourse to an infrastructure owned by another legal entity, the capital cost vests with this entity.
Bunaithe ar an bhfaisnéis nua sin, measann Údarás Faireacháin CSTE go bhfuil sé ar cóimhéid le gnáthchleachtas cúiteamh a thabhairt d’úinéir an bhonneagair as na costais caipitil.
Based on this new information, ESA considers it commensurate with normal practise to compensate the infrastructure owner for capital cost.
A mhéid a bhaineann leis an mbealach ar cuireadh an sásra i bhfeidhm, áfach, ní bhunaítear leis an bhfaisnéis a cuireadh isteach an chaoi a ríomhadh an costas caipitil incháilithe.
With respect to the question of how the mechanism has been practised, however, the submitted information does not establish how the eligible capital cost have been calculated.
Ar bhonn an mheasúnúcháin thuas, cinneann Údarás Faireacháin CSTE gur tugadh róchúiteamh do Ghrúpa BKK as costas caipitil i leith soilsiú sráide feadh bóithre bardasacha in Bergen.
On the basis of the above assessment, ESA concludes that the BKK-group has been overcompensated for capital cost in respect of its streetlights along municipal roads in Bergen.
Cuimsítear leis an róchúiteamh i leith costas caipitil (beart (c)) an cúiteamh a sháraíonn leibhéal toraidh leordhóthanach atá ceadaithe faoin sásra i roinn 7(c) de chomhaontú díolachán 1996.
The overcompensation for capital cost (measure (c)) comprises the compensation in excess of the adequate level of return allowed by the mechanism in Section 7(c) of the 1996 sales agreement.
Bunaíodh an cúiteamh le haghaidh costas caipitil ar bhonn na dtéarmaí i roinn 7(c) de chomhaontú díolachán 1996.
The compensation for capital cost has been established on the basis of the terms in Section 7(c) of the 1996 sales agreement.
Mar a mhínítear i roinn 3.1.2, is é an cúiteamh le haghaidh costais chaipitil an dara gné sa sásra a bunaíodh le comhaontú díolachán 1996.
As explained in Section 3.1.2, the compensation for capital cost is the second element in the mechanism established in the 1996 sales agreement.
Mar a leagtar amach a thuilleadh i roinn 3.5, tá an costas caipitil a bhaineann leis an mbonneagar ar cheann de na comhpháirteanna costais iomadúla atá leabaithe i soilsiú sráide a sholáthar.
As further set out in Section 3.5, the capital cost related to the infrastructure is one of several cost components imbedded in the provision of streetlighting.
Chinn siad freisin go raibh uainiú na comparáide ábhartha, toisc go raibh Remiks Husholdning ag feidhmiú ag buaicleibhéal éifeachtúlachta in 2017, agus mar sin go raibh costas caipitil íseal aige.
They also held that the timing of the comparison was relevant, as Remiks Husholdning was operating at peak efficiency in 2017, and therefore had low capital cost.
(b) gur amach as airgead a fuarthas ar iasacht a híocfar pé méid de chostas caipitiuil na hoibre a íocfaidh bord sláinte agus go mbeidh costaisí aisíoctha an airgid sin ionchruinnithe mar chostaisí speisialta fé sna Public Health (Ireland) Acts, 1878 to 1919, fé mar atáid leasuithe leis na hAchtanna Rialtais Áitiúla, 1925 agus 1927, i líomatáiste is lugha ná ceanntar sláinte contae.
( b ) that so much of the capital cost of the work as is defrayed by a board of health is so defrayed out of borrowed moneys and the expenses of the repayment of such moneys are raisable as special expenses under the Public Health (Ireland) Acts, 1878 to 1919, as amended by the Local Government Acts, 1925 and 1927, off an area less than a county health district.
(5) Is dleathach íoc do dhéanamh leis an Institiúid o am go ham, amach as airgead a sholáthróidh an tOireachtas, i ndeontaisí de sna méideanna san a mheasfaidh an tAire, le haontú an Aire Airgeadais, do bheith riachtanach chun an chostais chaipitiúil, no aon chuid den chostas chaipitiúil, do ghlanadh a bhainfidh le foirgint ar bith do thógáil no d'fháil fén alt so no le foirgint ar bith den tsórt san d'oiriúnú do ghnóthaí na hInstitiúide no aon Chó-Scoile áirithe.
(5) There may be paid to the Institute, from time to time, out of moneys provided by the Oireachtas, grants of such amounts as the Minister with the concurrence of the Minister for Finance may consider necessary towards defraying the whole or any part of the capital cost of erecting or acquiring any building under this section, or adapting any such building for the purposes of the Institute or any Constituent School.
—Féadfaidh údarás óspidéil mheabhair-ghalar, le toiliú an Aire, agus déanfaid, má ordaíonn an tAire amhlaidh, ranníoc a dhéanamh i leith costais chaipitiúil soláthair uisce phoiblí chun a chur ar a gcumas soláthar uisce d'fháil d'aon fhoras a bheas á chothabháil acu.
—A mental hospital authority may, with the consent of the Minister, and shall, if so, directed by the Minister, contribute to the capital cost of a public water supply for the purpose of enabling them to obtain a supply of water for any institution maintained by them.
—Féadfaidh údarás óspidéil mheabhair-ghalar, le toiliú an Aire, agus déanfaid, má ordaíonn an tAire amhlaidh, ranníoc a dhéanamh i leith costais chaipitiúil scéime séarachais poiblí chun a chur ar a gcumas séaracht a thabhairt chun siúil ó aon fhoras a bheas á chothabháil acu.
—A mental hospital authority may, with the consent of the Minister, and shall, if so directed by the Minister, contribute to the capital cost of a public sewerage scheme for the purpose of enabling them to obtain disposal of sewage from any institution maintained by them.
—Féadfaidh údarás óspidéil mheabhair-ghalar, le toiliú an Aire, agus déanfaid, má ordaíonn an tAire amhlaidh, ranníoc a dhéanamh i leith an chostais chaipitiúil a bhainfeas le clinic, íclann nó slánlann a chur ar fáil a mbeartóidh an t-údarás (uathu féin nó i gcomhlíonadh ordacháin ón Aire) socrú a dhéanamh faoi alt 24 den Acht so chun cóiríocht a bheith ar fáil ann mar sheomra comhairle nó clinic.
—A mental hospital authority may, with the consent of the Minister, and shall, if so directed by the Minister, contribute to the capital cost of providing a clinic, dispensary or health centre in which the authority (whether of their own motion or in compliance with a direction of the Minister) propose to arrange under section 24 of this Act that accommodation will be available as a consulting room or clinic.
(2) Féadfar deontais de pé méideanna a cheadós an tAire, le toiliú an Aire Airgeadais, a íoc leis an Institiúid ó am go ham, as airgead a sholáthrós an tOireachtas, chun iomlán costais chaipitiúil tailimh, foirgintí agus trealaimh don Institiúid nó aon chuid den chostas sin a íoc.
(2) There may be paid to the Institute, from time to time, out of moneys provided by the Oireachtas, grants of such amounts as the Minister, with the concurrence of the Minister for Finance, may sanction towards defraying the whole or any part of the capital cost of land, buildings and equipment for the Institute.
(3) Beidh méid ranníoca faoin alt seo i leith áitribh áirithe ar cóimhéid leis an gcuid sin (mar a beidh deimhnithe ag an mBord) de chostas caipitiúil an cheangail is mó ná £700 nach bhféadfadh an Bord, ar leith ó aon leigheas dlí, a aisghabháil i gcás a ndéanfaí an soláthar leictreachais agus na suiteálacha a ghabhann leis a aistarraingt ón áitreabh ar shlí ionann is dá mba nár cinneadh ariamh an t-áitreabh a chur i gceangal leis an soláthar leictreachais.
(3) The amount of a contribution under this section in respect of particular premises shall be equal to that portion (as certified by the Board) of the capital cost of connection exceeding £700 which, apart from any legal remedy, could not be retrieved by the Board in the event of the electricity supply and installations connected therewith being so withdrawn from the premises as if it had never been decided to connect the premises to the electricity supply.
(5) I gcás a mbeidh ranníoc íoctha faoin alt seo i leith áitribh áirithe, cuirfidh an Bord soláthar leictreachais ar fáil go dtí an t-áitreabh sin ar na téarmaí ag a mbeadh feidhm, faoin gclár Státchabhrach um thuathlimistéir a leictriú, maidir le háitreabh ar £700 costas caipitiúil a churtha i gceangal leis an soláthar leictreachais.
(5) Where a contribution has been made under this section in respect of particular premises, the Board shall provide electricity supply to those premises on the terms which would apply, under the State -subsidised programme for the electrification of rural areas, to premises the capital cost of connection of which to the electricity supply was £700.
Is iad na FBManna is leochailí atá maidir leis an gcostas a bhaineann le haistriú chuig córas dúnta agus d’fhéadfadh sé go roghnóidís dúnadh síos nó aistriú chuig substaint nó chuig próiseas malartach (má tá sin indéanta go teicniúil).
SMEs are most vulnerable to the capital cost required in moving to a closed system and may opt to close down or switch to an alternative substance or process (if technically feasible to do so).
Go háirithe, ní rithfeadh an infheistíocht an tástáil maidir le Prionsabal Oibriúcháin Gheilleagar an Mhargaidh (‘MEOP’) dá mba […] % an Meánchostas Caipitil Ualaithe, mar shampla, (‘WACC’) agus dá mba […] % an fás bliantúil iomlán réamh-mheasta ar dhíolacháin.
The investment would in particular no longer pass the Market Economy Operator Principle (‘MEOP’) test if, for example, the Weighted Average Capital Cost (‘WACC’) was […] % and annual total projected sales growth was […] %.
An ráta úis le haghaidh iasachtaí IVME, leagtar amach é sna treoracha ón rialtas do na bainc, agus socraítear é beag beann ar struchtúr costais caipitil an bhainc, dálaí an iasachtaí, nó acmhainneacht creidmheasa an iasachtaí.
The interest rate for IVME loans is set out in the government’s instructions to the banks, and is set regardless of the capital cost structure of the bank, the circumstances of the borrower, or their credit worthiness.
De réir an tsásra sin, bheadh cead ag BKK DA na soilse tráchta a oibriú ar théarmaí margaidh, lena gcuimseofaí an costas a chumhdach móide costas caipitil i leith an chaipitil gheallta cothrom leis an ráta toraidh arna shocrú ag NVE maidir le bonneagar na heangaí rialáilte.
According to this mechanism, BKK DA would be free to operate the streetlights on market terms, which should entail cost coverage plus a capital cost for the committed capital equal to the rate-of-return fixed by the NVE for the regulated power grid infrastructure.
A mhéid a bhaineann leis na deiseanna chun an leibhéal cúitimh a chur i gcomparáid leis an leibhéal i limistéir eile, cuireann údaráis na hIorua i dtábhacht nach mbeidh ar sholáthróir seachtrach seirbhísí cothabhála agus oibrithe an costas caipitil céanna a íoc maidir le bonneagar nach bhfuil faoina úinéireacht.
As regards the prospects for comparing the compensation level with that in other areas, the Norwegian authorities underline that an external provider of maintenance and operation services will not bear the capital cost associated with an infrastructure that it does not own.
I gcomparáid leis sin, i gcás ina bhfuil an bonneagar faoi úinéireacht an eintitis phoiblí a mhaoiníonn soláthar na soilse sráide, is é an t-eintiteas poiblí, mar úinéireacht an bhonneagair, a íocann an costas caipiteal a bhaineann leis an mbonneagar sin.
By comparison, where the public entity that is financing the provision of streetlighting owns the infrastructure itself, the capital cost associated with this infrastructure are borne by the public entity as infrastructure owner.
De bhun an tsásra i gcomhaontú díolachán 1996, tá grúpa BKK i dteideal costas caipitil i leith an chaipitil gheallta cothrom leis an ráta toraidh arna shocrú ag NVE maidir le bonneagar na heangaí rialáilte.
Pursuant to the mechanism in the 1996 sales agreement, the BKK-group is entitled to capital cost for the committed capital equal to the rate of return fixed by the NVE for the regulated power grid infrastructure.
Cé nach raibh na figiúirí sin sonrach go leordhóthanach chun a fháil a mhéid a raibh baint ag na costais a taifeadadh le cothabháil agus oibriú (beart (a)) nó le costas caipitil (beart (c)), is léiriú é sin gur tugadh róchúiteamh do ghrúpa BKK atá os cionn leibhéal toraidh atá leordhóthanach.
While the figures are not sufficiently detailed to conclude to what extent the recorded costs concern maintenance and operation (measure (a)) or capital cost (measure (c)), this is an indication that the BKK-group has been compensated in excess of an adequate level of return.
Mar a leanas ó na breithnithe thuas, tagann Údarás Faireacháin CSTE ar an gconclúid gur státchabhair atá sa róchúiteamh le haghaidh cothabhála agus oibrithe (beart (a)) agus costas caipitil (beart (c)) de réir bhrí Airteagal 61(1) de Chomhaontú LEE.
As follows from the above considerations, ESA concludes that the overcompensation for maintenance and operation (measure (a)) and capital cost (measure (c)) constitutes State aid within the meaning of Article 61(1) of the EEA Agreement.