Maidir leis na sócmhainní a fuarthas le linn na tréimhse tuairiscithe agus atá fós á gcoimeád i ndeireadh na tréimhse tuairiscithe, an difríocht idir luach scoir Shócmhainneacht II agus an costas/luach éadála.
For those assets acquired during the reporting period and still held at the end of the reporting period, the difference between the closing Solvency II value and the acquisition cost/value.
Déanfar na díorthaigh a thuairisciú ag a gcostas athsholáthair. Más féidearthacht é an cúiteamh i measc na neamhchosaintí éagsúla, féadfar na sonraí a sholáthar mar ghlanluachanna (i.e. neamhchosaint fhada + neamhchosaint ghearr).
The derivatives shall be reported at their replacement cost If there is possibility of compensations among the different exposures the data may be provided in net values (i.e. long exposure+short exposure).
Mar gheall ar an éagmais comhair ó na táirgeoirí onnmhairiúcháin, ríomh an Coimisiún na forchostais mhonaraíochta bunaithe ar an gcóimheas d’fhorchostais mhonaraíochta arna roinnt ar chostas na monaraíochta a thuairiscigh Joubert Plywood.
Given the absence of cooperation from the exporting producers, the Commission calculated manufacturing overhead costs based on the ratio of manufacturing overhead divided by the cost of manufacturing reported by Joubert Plywood.
costas na sócmhainní a ceannaíodh, nó na fáltais ó shócmhainní a díoladh, a chinneadh tar éis na tréimhse tuairiscithe roimh dheireadh na tréimhse tuairiscithe;
the determination after the reporting period of the cost of assets purchased, or the proceeds from assets sold, before the end of the reporting period;
Cinnfidh eintiteas costas na seirbhíse reatha ag úsáid toimhdí achtúireacha arna gcinneadh ag tús na tréimhse tuairiscithe bliantúla.
An entity shall determine current service cost using actuarial assumptions determined at the start of the annual reporting period.
29 Ní athshonraítear ítimí a luaitear ar costas reatha óir sloinntear iad cheana i dtéarmaí an aonaid tomhais reatha ag deireadh na tréimhse tuairiscithe.
29 Items stated at current cost are not restated because they are already expressed in terms of the measuring unit current at the end of the reporting period.
30 Is éard a thuairiscítear go ginearálta sa ráiteas ar ioncam cuimsitheach ar costas reatha, roimh athshonrú, na costais reatha tráth a tharla na hidirbhearta nó na teagmhais fholuiteacha.
30 The current cost statement of comprehensive income, before restatement, generally reports costs current at the time at which the underlying transactions or events occurred.
nuair is beag claochlú bitheolaíoch a tharla ó tabhaíodh an costas tosaigh (síológa a plandáladh láithreach roimh dheireadh tréimhse tuairiscithe nó beostoc a fuarthas as an nua, mar shampla); nó
little biological transformation has taken place since initial cost incurrence (for example, for seedlings planted immediately prior to the end of a reporting period or newly acquired livestock); or
Do na sócmhainní airgeadais sin, cuirfidh an t-eintiteas an glanráta úis i bhfeidhm ar chostas amúchta na sócmhainne airgeadais ó aitheantas tosaigh.
For those financial assets, the entity shall apply the effective interest rate to the amortised cost of the financial asset in subsequent reporting periods.
faisnéis réasúnach agus ar féidir tacú léi atá ar fáil gan chostas míchuí nó iarracht mhíchuí ar an dáta maidir le tuairisciú maidir le himeachtaí roimhe seo agus dálaí atá ann faoi láthair, agus réamhaisnéisí maidir le dálaí eacnamaíocha sa todhchaí.
reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions.
Breithnítear go bhfuil faisnéis atá ar fáil chun críoch tuairiscithe airgeadais ar fáil gan costas nó iarracht mhíchuí.
Information that is available for financial reporting purposes is considered to be available without undue cost or effort.
Cuimsíonn dífheidhmeacht trochlú fisiciúil, dífheidhmeacht fheidhme (teicneolaíoch) agus dífheidhmeacht eacnamaíoch (seachtrach) agus tá sí níos leithne ná dímheas chun críocha tuairiscithe airgeadais (leithdháileadh costas stairiúil) nó chun críocha cánach (réanna feidhme sonraithe a úsáid).
Obsolescence encompasses physical deterioration, functional (technological) obsolescence and economic (external) obsolescence and is broader than depreciation for financial reporting purposes (an allocation of historical cost) or tax purposes (using specified service lives).
an costas a bhaineann leis na léasanna sin a áireamh laistigh de nochtadh costas léasa ghearrthéarmach sa tréimhse tuairiscithe bhliantúil lena n-áirítear dáta an chur i bhfeidhm tosaigh.
include the cost associated with those leases within the disclosure of short-term lease expense in the annual reporting period that includes the date of initial application.
Maidir le faisnéis réasúnach ar féidir tacú léi atá ar fáil ar an dáta tuairiscithe gan costas míchuí ná iarracht mhíchuí, áirítear léi faisnéis maidir le teagmhais roimhe seo agus dálaí atá ann faoi láthair, agus réamhaisnéisí i ndáil le dálaí sa todhchaí (féach mír B41).
Reasonable and supportable information available at the reporting date without undue cost or effort includes information about past events and current conditions, and forecasts of future conditions (see paragraph B41).
I measc nithe eile, suíodh sna tuarascálacha, an coigeartú costais a rinne an tAontas Eorpach nuair a d’fhorchuir sé dleachtanna frithdhumpála ar bhithdhíosal de thionscnamh na hAirgintíne, go raibh an coigeartú sin ar neamhréir le dlí EDT.
Among other things, the reports found that the cost adjustment performed by the EU when it imposed anti-dumping duties on biodiesel originating in Argentina was incompatible with WTO law.
Shoiléirigh an Coimisiún go raibh luach tuairiscithe na dtomhaltán suntasach i dtéarmaí a sciar de chostas iomlán amhábhar.
The Commission clarified that the reported value of consumables was substantial in terms of their share on total raw material cost.
Dá bhrí sin, áireoidh an Coimisiún faisnéis ar mhéideanna foriomlána agus ar mheánchostas an mhaoinithe ina thuarascálacha leathbhliantúla.
The Commission will therefore include information on overall volumes and average cost of funding in its half-yearly reports.
Tuairisc mhionsonraithe ar an modheolaíocht a úsáidtear chun an phréimh a dhíorthú (nó costas ilghnéitheach le haghaidh iasachtú díreach) ar í sin an phréimh a thuairiscítear i mír 93
Detailed description of the methodology used to derive the premium (or all-in cost for direct lending) reported in item 93
Déanfar na costais a bhaineann le páirtiú na dtuarascálacha tástála agus na dtuarascálacha staidéir a chinneadh ar bhealach cóir, trédhearcach agus neamh-idirdhealaitheach.
The costs of sharing the test and study reports shall be determined in a fair, transparent and non-discriminatory way.
Tabharfar aird ar an bprionsabal go bhfanfaidh na costais bhreise agus an t-ualach tuairiscithe breise laistigh de theorainneacha réasúnta.
Consideration is to be given to the principle that additional costs and the reporting burden remain within reasonable limits.
Ba cheart oibleagáidí tuairiscithe a choimeád chomh híseal agus is féidir agus níor cheart go gcruthóidís costais ná ualaí riaracháin nach bhfuil gá leo do rannpháirtithe margaidh.
Reporting obligations should be kept to a minimum and not create unnecessary costs or administrative burdens for market participants.
Ós rud é costas íocaíochtaí trasteorann a laghdú mar cheann d’aidhmeanna SEPA, ba cheart deireadh iomlán a chur le tuairsiciú ar chomhardú íocaíochtaí a bheidh bunaithe ar shocruithe.
Since one aim of SEPA is to reduce the costs of cross-border payments, settlement-based balance-of-payments reporting should be abolished completely.
Ba chóir léiriú a bheith sna tuairiscí nach bhfuiltear ag teacht timpeall ar an gcuspóir costais a laghdú, mar shampla trí úsáid a bhaint as soláthróirí seirbhíse tríú páirtí, toisc nach ndéantar foireann den sórt sin a áireamh agus comhaireamh á dhéanamh ar an líon daoine.
Reporting should demonstrate that the objective to reduce costs is not circumvented, for example by using third party service providers, since such staff do not feature in the headcount.
Ba cheart don oifigeach údarúcháin trí tharmligean tuairisciú faoi thorthaí rialuithe, agus faoina gcostas agus faoina dtairbhí, sa tuarascáil bhliantúil ar ghníomhaíochtaí.
The authorising officer by delegation should report on the results of controls, and their costs and benefits in the annual activity report.
tabhaítear iad le linn thréimhse na gníomhaíochta nó an chláir oibre, cé is moite de na costais i dtaobh tuarascálacha deiridh agus i dtaobh deimhnithe iniúchóireachta;
they are incurred during the duration of the action or of the work programme, with the exception of costs relating to final reports and audit certificates;
Ba cheart don oifigeach údarúcháin trí tharmligean tuairisciú faoi thorthaí rialuithe, agus faoina gcostas agus faoina dtairbhí, sa tuarascáil bhliantúil ar ghníomhaíochtaí.
The authorising officer by delegation should report on the results of controls, and their costs and benefits in the annual activity report.
tabhaítear iad le linn thréimhse na gníomhaíochta nó an chláir oibre, cé is moite de na costais i dtaobh tuarascálacha deiridh agus i dtaobh deimhnithe iniúchóireachta;
they are incurred during the duration of the action or of the work programme, with the exception of costs relating to final reports and audit certificates;
Sna tuarascálacha sin, tabharfar forléargas ginearálta ar stádas agus forbairtí Copernicus, go háirithe i dtéarmaí bainistíochta riosca, costas, sceidil, feidhmíochta, soláthair, agus comhairle ábhartha a chuirfear ar fáil don Choimisiún.
Those reports shall give a general overview of Copernicus status and developments, in particular in terms of risk management, costs, schedule, performance, procurement, and relevant advice provided to the Commission.
Íocfaidh an Coimisiún ranníocaíocht airgeadais an Aontais do na costais incháilithe tar éis na tuarascálacha dá dtagraítear in Airteagal 14 a fhíorú go hiomchuí.
The Commission shall pay the Union financial contribution for the eligible costs following appropriate verification of the reports referred to in Article 14.
Íocfaidh an Coimisiún ranníocaíocht airgeadais an Aontais do na costais incháilithe tar éis na tuarascálacha dá dtagraítear in Airteagal 23 a fhíorú go hiomchuí.
The Commission shall pay the Union financial contribution for the eligible costs following appropriate verification of the reports referred to in Article 23.
Íocfaidh an Coimisiún ranníocaíocht airgeadais an Aontais do na costais incháilithe tar éis na tuarascálacha dá dtagraítear in Airteagal 28 a fhíorú go hiomchuí.
The Commission shall pay the Union financial contribution for the eligible costs following appropriate verification of the reports referred to in Article 28.
Mar sin féin, tá líon i bhfad níos mó tiomsaitheoirí sonraí páirteach i gcostais dáileacháin agus meastar go bhfuil an tuairisciú sonraí níos deacra i mBallstáit áirithe.
However, a much larger number of data compilers are involved in distribution costs and the reporting of data is considered to be more difficult in some Member States.
tabhaítear iad le linn thréimhse na gníomhaíochta nó an chláir oibre, cé is moite de na costais a bhaineann le tuarascálacha deiridh agus le deimhnithe iniúchóireachta;
they are incurred during the duration of the action or of the work programme, with the exception of costs relating to final reports and audit certificates;
costais maidir le deimhnithe ar na ráitis airgeadais agus tuarascálacha oibríochtúla fíorúcháin i gcás ina mbeidh deimhnithe nó tuarascálacha den sórt sin de dhíth ar an oifigeach údarúcháin atá freagrach;
costs relating to certificates on the financial statements and operational verification reports, where such certificates or reports are required by the authorising officer responsible;
Déanfar cuntais i leith eisíocaíochtaí a bheidh muirearaithe i mbille costas, mar aon le gach rialú, ordú, tuarascáil agus doiciméad tábhachtach eile, a thabhairt ar aird san fhómhas;
Accounts for disbursements charged in a bill of costs, together with all rulings, orders, reports and other important documents shall be produced on taxation;
costais bhailithe agus tuairiscithe sonraí i gcomhréir le pointe (c) d’Airteagal 8a(1) de Threoir 2008/98/CE.
the costs of data gathering and reporting in accordance with point (c) of Article 8a(1) of Directive 2008/98/EC.
Maidir leis an bhfaisnéis is gá chun na tuarascálacha a ullmhú, déanfaidh na Ballstáit í a thabhairt don Choimisiún, is é sin, trí shonraí faoin líon clárúchán ar líne agus faoi chostais ghaolmhara a sholáthar.
Member States shall provide the Commission with the information necessary for the preparation of the reports, namely by providing data on the number of online registrations and related costs.
déanfar a mheas an raibh na costais tuairiscithe, arna dtabhú ag gach catagóir institiúidí, comhréireach leis na tairbhí a thug na ceanglais tuairiscithe chun críocha na maoirseachta stuamachta;
assess whether the reporting costs incurred by each category of institutions were proportionate with regard to the benefits delivered by the reporting requirements for the purposes of prudential supervision;
bailiú, anailísiú agus tuairisciú a dhéanamh ar threochtaí tomhaltóirí, forbairt na gcostas cuir i gcás, agus forbairt sheirbhísí airgeadais miondíola agus táirgí airgeadais sna Ballstáit;”;
collecting, analysing and reporting on consumer trends, such as the development of costs and charges of retail financial services and products in Member States;’;
Cumhdófar leis an táille aonair a ghearrfar ar sholáthraí seirbhísí tuairiscithe sonraí ar leith, cumhdófar leis sin na costais riaracháin go léir arna dtabhú ag ÚEUM dá ghníomhaíochtaí údaraithe agus maoirseachta maidir leis an soláthraí sin.
The amount of an individual fee charged to a particular data reporting services provider shall cover all administrative costs incurred by ESMA for the authorisation and supervisory activities relating to that provider.
Tá costais riaracháin EIT an-íseal, is lú ná 2% den bhuiséad iomlán iad i gcomparáid leis an 4.6% ar an meán a tuairiscíodh le haghaidh chlár Fís 2020.
The EIT administrative costs are very low with less than 2% of the total budget compared to the average of 4.6% reported for Horizon 2020.
Sna tuarascálacha teicniúla a tháinig as sin, tá cuid mhaith faisnéise cainníochtúla mionsonraithe faoin ionad forghníomhaithe, faoin ionstraim airgeadais, faoin bpraghas, faoi na costais agus faoin dóchúlacht go ndéanfar an forghníomhú.
The resulting technical reports contain large amounts of detailed quantitative information about the execution venue, the financial instrument, the price, the costs and the likelihood of execution.
Dá bhrí sin, ní raibh an Coimisiún in ann a mheas ar tuairiscíodh na costais iompair a éilíodh mar choigeartú ar an ngnáthluach i gceart.
Therefore, the Commission was not able to assess whether the transport costs claimed as an adjustment to the normal value were reported correctly.
Chuige sin, forchuirfear ceanglais tuairiscithe atá comhréireach leis na costais fhoriomlána agus na rioscaí a bhaineann leis an gClár ar fhaighteoirí cistí ón Aontas agus, i gcás inarb iomchuí, ar Bhallstáit.
To that end, reporting requirements proportionate to the overall costs and Programme-related risks shall be imposed on recipients of Union funds and, where appropriate, on Member States.
Ar an ábhar sin, níorbh ann d’aon mhaolaisnéis maidir leis na costais sin le haghaidh RK maidir leis an táirge faoi athbhreithniú.
As such, there was no under reporting of such costs for RK for the product under review.
Rinne Airoldi éileamh go ndearna na costais arda infheistíochta a thuairiscítear ag Tábla 10 den Rialachán sealadach díobháil don tionscal de chuid an Aontais.
Airoldi also made a claim that the high investment costs reported at Table 10 of the provisional Regulation caused injury to the Union industry.
Méid iomlán na gcostas riaracháin a bhaineann le PEPP a riar, a mhuirearaítear chuig an gcoigilteoir PEPP le linn na tréimhse tuairiscithe.
Total amount of administrative costs related to the administration of the PEPP, charged to the PEPP saver during the reporting period.
Is ar bhonn na sonraí a thuairiscigh na tairgeoirí sampláilte ón Aontas a ríomhadh na costais a bhaineann le comhlíonadh na Treorach maidir le hAstaíochtaí Tionsclaíocha (IED) agus rinne an Coimisiún cros-seiceáil ar na costais sin.
The costs of compliance with the IED were calculated based on data reported by the sampled Union producers and cross-checked by the Commission.
Dá bhrí sin, d’áitigh na páirtithe nár cheart don Choimisiún Airteagal 2(6a) den bhun-Rialachán a chur i bhfeidhm ach gur cheart dó glacadh leis na praghsanna agus na costais intíre a thuairiscítear i nDaon-Phoblacht na Síne ina ionad sin.
Consequently, the parties argued that the Commission ought not to apply Article 2(6a) of the basic Regulation but should accept instead the domestic prices and costs reported in the PRC.
Tar éis nochtadh deiridh, mhaígh SPM gurbh ionann na costais trádstórais a tuairiscíodh agus costais na gcuideachtaí dáilte gaolmhara do dhíolacháin intíre, agus nár bhain na costais leis an táirgeoir.
Following final disclosure, SPM claimed that the warehouse costs reported were those of the related distribution companies for domestic sales and not those of the producer.