#2219527
Treoirthionscadal — Slabhra na beiche meala a athstruchtúrú agus clár maidir le pórú frithsheasmhachta agus roghnú Varroa
Pilot project — Restructuring the honey bee chain and Varroa resistance breeding and selection programme
Scag na torthaí
Bailiúcháin
777 toradh in 193 doiciméad
#2243995
Féach mír 140 de Threoirlínte 2014 maidir le Tarrtháil agus Athstruchtúrú.
See paragraph 140 of the 2014 Rescue and Restructuring Guidelines.
#2259348
Tuairisc ar an bplean athstruchtúraithe agus ar an gcabhair um athstruchtúrú
Description of the restructuring plan and restructuring aid
#2259351
Athstruchtúrú oibríochtaí
The restructuring of operations
#2259538
Cabhair um athstruchtúrú méid
Amount restructuring aid
#2260300
Tuilleamh roimh ús, cánacha, dímheas, amúchadh, agus athstruchtúrú nó costais chíosa.
Earnings before interest, taxes, depreciation, amortisation, and restructuring or rent costs.
#2264089
Bhí sé socraithe ag na coimisinéirí urghnách cheana féin Alitalia a dhíol seachas é a athstruchtúrú;
The extraordinary commissioners had already decided to sell Alitalia instead of restructuring it;
#2264165
Tugann an Coimisiún dá aire nár comhlíonadh na critéir oiriúnachta maidir leis an dá iasacht Stáit le bheith cáilithe mar chúnamh tarrthála mar nár comhlíonadh na coinníollacha a leagtar amach i bpointe 55 de na Treoirlínte maidir le Teacht i gCabhair agus Athstruchtúrú: (a) níor aisíocadh an dá iasacht Stáit laistigh 6 mhí ó deonaíodh iad; (b) ní raibh aon phlean athstruchtúraithe laistigh bhrí de roinn 3.1.2 de na Treoirlínte maidir le Teacht i gCabhair agus Athstruchtúrú; (c) ní raibh aon phlean leachtaithe laistigh bhrí de phointe 55(d)(iii) de na Treoirlínte maidir le Teacht i gCabhair agus Athstruchtúrú.
The Commission observes that the appropriateness criterion for the two State loans to be qualified as rescue aid has not been met as the conditions set out in point 55 of the Rescue and Restructuring Guidelines were not fulfilled: (a) the two State loans have not been reimbursed within six months of being granted; (b) there was no restructuring plan within the meaning of Section 3.1.2 of the Rescue and Restructuring Guidelines; (c) there was no liquidation plan within the meaning of point 55(d)(iii) of the Rescue and Restructuring Guidelines.
#2315068
Cur chun feidhme athstruchtúrú mór a fhógairt nó tús a chur leis [member]
Announcing or commencing implementation of major restructuring [member]
#2326955
Soláthar le haghaidh athstruchtúrú reatha
Current restructuring provision
#2337713
athbhreithniú ar bheartais na hinstitiúide maidir le creidmheas a athstruchtúrú;
review the institution’s credit restructuring policies;
#2367007
An tráth céanna, beidh aisghabháil éifeachtach chomhthaobhachta ríthábhachtach nuair nach féidir athstruchtúrú rathúil a dhéanamh.
At the same time, effective collateral recovery will be crucial when successful restructuring is not feasible.
#2394247
Fíon – Athstruchtúrú agus athchóiriú fíonghort
Wine - Restructuring and conversion of vineyards
#2414415
Ábhair amhrais maidir le hathbhunú inmharthanachta fadtéarmaí agus athstruchtúrú laistigh d’amscála réasúnach
Doubts about the restoration of long-term viability and restructuring within a reasonable timescale
#2590928
Cur chun feidhme athstruchtúrú mór a fhógairt nó tús a chur leis [member]
Announcing or commencing implementation of major restructuring [member]
#2602732
Soláthar le haghaidh athstruchtúrú reatha
Current restructuring provision
#2632991
Cás SA.63203, An Ghearmáin – Athstruchtúrú Condor, IO C 429, 15.4.2021.
Case SA.63203, Germany – Restructuring of Condor, OJ C 429, 15.4.2021.
#2638609
An tráth céanna, beidh aisghabháil éifeachtach chomhthaobhachta ríthábhachtach nuair nach féidir athstruchtúrú rathúil a dhéanamh.
At the same time, effective collateral recovery will be crucial when successful restructuring is not feasible.
#2791174
Athstruchtúrú oibríochtaí
The restructuring of operations
#2794226
Fíon – Athstruchtúrú agus athchóiriú fíonghort
Wine - Restructuring and conversion of vineyards
#2794227
Íocaíochtaí déanacha — athstruchtúrú fíona
Late payments - wine restructuring
#2922559
Fíon – Athstruchtúrú agus athchóiriú fíonghort
Wine - Restructuring and conversion of vineyards
#2922560
earráidí aitheanta in athstruchtúrú fíona arna mbrath ag an BC sa Bhliain Airgeadais 2019
known errors in wine restructuring detected by the CB in FY 2019
#2973915
mór-athstruchtúrú a fhógairt nó tús a chur lena chur chun feidhme (féach IAS 37);
announcing, or commencing the implementation of, a major restructuring (see IAS 37);
#2978068
athstruchtúrú amach anseo nach bhfuil eintiteas tiomanta dó fós; nó
a future restructuring to which an entity is not yet committed; or
#2978079
Le Sampla Léiriúcháin 5, léirítear an éifeacht atá ag athstruchtúrú amach anseo ar ríomh luach úsáide.
Illustrative Example 5 illustrates the effect of a future restructuring on a value in use calculation.
#2978805
Athstruchtúrú
Restructuring
#2978813
Ní thagann oibleagáid inchiallaithe chun athstruchtúrú chun cinn ach amháin sna cásanna a leanas:
A constructive obligation to restructure arises only when an entity:
#2978822
Ní hionann fógra poiblí ar phlean mionsonraithe chun athstruchtúrú a dhéanamh agus oibleagáid inchiallaithe chun athstruchtúrú a dhéanamh ach amháin má dhéantar é ar bhealach, agus le mionsonraí leordhóthanacha (i.e. príomhghnéithe an phlean a leagan amach), ionas go n-eascróidh ionchais bailí páirtithe eile as, páirtithe amhail custaiméirí, soláthróirí agus fostaithe (nó a n-ionadaithe) go ndéanfaidh an t-eintiteas an t-athstruchtúrú.
A public announcement of a detailed plan to restructure constitutes a constructive obligation to restructure only if it is made in such a way and in sufficient detail (i.e. setting out the main features of the plan) that it gives rise to valid expectations in other parties such as customers, suppliers and employees (or their representatives) that the entity will carry out the restructuring.
#2978840
caiteachas is gá a thagann as an athstruchtúrú; agus
necessarily entailed by the restructuring; and
#3045551
Áiríodh leis sin athstruchtúrú eagraíochtúil agus Lámhleabhar Bainistíochta Comhtháite a fhorbairt.
This included organisational restructuring and developing an Integrated Management Manual.
#3055284
Bonneagar a fhorbairt agus a athstruchtúrú
Developing and restructuring of infrastructure
#3069578
An tAcht um Athstruchtúrú an Tionscail Déiríochta 2001
Dairy Industry Restructuring Act 2001
#3069626
An tAcht um Athstruchtúrú an Tionscail Cíobhaíonna 1999 agus Rialacháin
Kiwifruit Industry Restructuring Act 1999 and Regulations
#3214264
Atheagrú agus athstruchtúrú ghníomhaíochtaí an CPL
The reorganisation and restructuring of the activities of the CCP
#1677442
Níor cheart a eisiamh, áfach, go n-áireofaí na neamhchosaintí athstruchtúraithe sin ar chomhthiomsú na neamhchosaintí foluiteacha i gcás nach mbeidh riaráistí nua ag gabháil leis na neamhchosaintí sin ón dáta a ndearnadh an t-athstruchtúrú, ar athstruchtúrú é ar cheart a bheith déanta ar a laghad aon bhliain amháin roimh an dáta ar aistríodh na neamhchosaintí foluiteacha chuig SSPE nó ar sannadh iad dóibh.
However, the inclusion of the latter in the pool of underlying exposure should not be excluded where such exposures have not presented new arrears since the date of the restructuring, which should have taken place at least one year prior to the date of transfer or assignment of the underlying exposures to the SSPE.
#1677851
nach mbeidh riaráistí nua ag gabháil le neamhchosaint athstruchtúraithe fholuiteach ón dáta a ndearnadh an t-athstruchtúrú, ar athstruchtúrú é ar gá a bheith déanta ar a laghad aon bhliain amháin roimh an dáta ar aistríodh na neamhchosaintí foluiteacha chuig SSPE nó ar sannadh iad dóibh; agus
a restructured underlying exposure has not presented new arrears since the date of the restructuring, which must have taken place at least one year prior to the date of transfer or assignment of the underlying exposures to the SSPE; and
#1779993
Thar aon ní eile, ba cheart do chreataí um athstruchtúrú coisctheach cur ar chumas na bhféichiúnaithe athstruchtúrú éifeachtach a dhéanamh ag céim luath d'fhonn dócmhainneacht a sheachaint, rud a dhéanfaidh leachtú neamhriachtanach gnóthas inmharthana a theorannú.
Preventive restructuring frameworks should, above all, enable debtors to restructure effectively at an early stage and to avoid insolvency, thus limiting the unnecessary liquidation of viable enterprises.
#1780062
Níor cheart creataí um athstruchtúrú coisctheach a leagtar síos de bhun na Treorach seo a bheith in ann tionchar a imirt ar éilimh agus teidlíochtaí i gcoinne féichiúnaí a eascraíonn as córais pinsean gairmiúil má tharla fabhrú na n-éileamh agus na dteidlíochtaí sin i dtréimhse roimh an athstruchtúrú.
A preventive restructuring framework laid down pursuant to this Directive should not affect claims and entitlements against a debtor that arise from occupational pension systems if those claims and entitlements accrued during a period prior to the restructuring.
#1780078
Ba cheart do na Ballstáit a bheith in ann a chinneadh an áireofar éilimh atá dlite nó a dtagann ann dóibh tar éis d'iarratas chun nós imeachta um athstruchtúrú coisctheach a thionscnamh a bheith curtha isteach nó tar éis don nós imeachta a bheith tionscanta sna bearta um athstruchtúrú coisctheach nó sa bhaic ar ghníomhaíochtaí forfheidhmithe aonair.
Member States should be able to determine whether claims that fall due or that come into existence after an application to open a preventive restructuring procedure has been submitted or after the procedure has been opened are included in the preventive restructuring measures or the stay of individual enforcement actions.
#1780083
Ós rud é gur féidir leis na Ballstáit rochtain ar chreat um athstruchtúrú a theorannú i dtaca le fiontair ar ar gearradh pianbhreith mar gheall ar sháruithe tromchúiseacha ar oibleagáidí maidir le cuntasaíocht nó leabharchoimeád, níor cheart don mhéid sin cosc a chur ar na Ballstáit rochtain a bheith ag féichiúnaithe ar nósanna imeachta um athstruchtúrú coisctheach i gcás ina bhfuil a leabhair agus a dtaifid neamhiomlán nó easnamhach ar bhealach nach féidir gnó agus staid airgeadais na bhféichiúnaithe a chinntiú.
The fact that Member States can limit access to a restructuring framework with regard to debtors that have been sentenced for serious breaches of accounting or book-keeping obligations should not prevent Member States from also limiting the access of debtors to preventive restructuring frameworks where their books and records are incomplete or deficient to a degree that makes it impossible to ascertain the business and financial situation of the debtors.
#1780088
I gcás ina gcuirfear an Treoir seo chun feidhme trí bhíthin nós imeachta amháin nó níos mó laistigh de chreat um athstruchtúrú, ba cheart rochtain a bheith ag an bhféichiúnaí ar na cearta uile agus na coimircí uile dá bhforáiltear leis an Treoir seo chun críocha athstruchtúrú éifeachtach a bhaint amach.
Where this Directive is implemented by means of more than one procedure within a restructuring framework, the debtor should have access to all rights and safeguards provided for by this Directive with the aim of achieving an effective restructuring.
#1780153
Mura mbeadh rialú tromlaigh ina cheangal ar chreidiúnaithe urraithe easaontacha, ní fhéadfaí luath-athstruchtúrú a dhéanamh i mórán cásanna, mar shampla, i gcás ina bhfuil athstruchtúrú airgeadais riachtanach ach go bhfuil an gnólacht inmharthana seachas sin.
Without a majority rule binding dissenting secured creditors, early restructuring would not be possible in many cases, for example where a financial restructuring is needed but the business is otherwise viable.
#1780251
Chun athstruchtúrú coisctheach a chur chun cinn tuilleadh, tá sé tábhachtach a áirithiú nach ndíspreagtar stiúrthóirí sa dóigh agus nach bhfeidhmeoidís breithiúnas réasúnta gnó nó nach nglacfaidís rioscaí réasúnta tráchtála, go háirithe nuair ba mhó an dóchúlacht go bhféadfaí gnólachtaí a d'fhéadfadh a bheith inmharthana a athstruchtúrú dá ndéanfaidís na nithe sin.
To further promote preventive restructuring, it is important to ensure that directors are not dissuaded from exercising reasonable business judgment or taking reasonable commercial risks, particularly where to do so would improve the chances of a restructuring of potentially viable businesses.
#1780335
Mar shampla, i gcás nós imeachta um athstruchtúrú, d'fhéadfadh an méid seo a leanas a bheith ar na príomhthorthaí sin: daingníonn cúirt an plean; ní dhaingníonn cúirt an plean; déantar na nósanna imeachta um athstruchtúrú a aistriú ina nósanna imeachta leachtaithe nó déantar iad a dhúnadh mar gheall ar nósanna imeachta leachtaithe a tionscnaíodh sular dhaingnigh cúirt an plean.
For example, in the case of a restructuring procedure, those main outcomes could be the following: the plan being confirmed by a court; the plan not being confirmed by a court; the restructuring procedures being converted to liquidation procedures or closed because of the opening of liquidation procedures before the plan was confirmed by a court.
#1780399
ciallaíonn “athstruchtúrú” bearta arb é is aidhm dóibh gnólacht an fhéichiúnaí a athstruchtúrú lena n-áirítear athrú a dhéanamh ar chomhdhéanamh, ar choinníollacha nó ar struchtúr shócmhainní agus dhliteanais an fhéichiúnaí nó ar aon chuid eile de struchtúr caipitil an fhéichiúnaí, amhail sócmhainní nó codanna eile den ghnólacht a dhíol, agus i gcás ina bhforáiltear amhlaidh faoin dlí náisiúnta, an gnólacht a dhíol mar ghnóthas leantach, chomh maith le haon athrú oibríochtúil is gá, nó teaglaim de na heilimintí sin;
‘restructuring’ means measures aimed at restructuring the debtor's business that include changing the composition, conditions or structure of a debtor's assets and liabilities or any other part of the debtor's capital structure, such as sales of assets or parts of the business and, where so provided under national law, the sale of the business as a going concern, as well as any necessary operational changes, or a combination of those elements;
#1780434
I gcás ina bhfuil dóchúlacht dócmhainneachta ann, áiritheoidh na Ballstáit go mbeidh rochtain ag féichiúnaithe ar chreat um athstruchtúrú coisctheach a chuireann ar a gcumas athstruchtúrú a dhéanamh d'fhonn an dócmhainneacht a sheachaint agus a n-inmharthanacht a áirithiú, gan dochar do réitigh eile chun dócmhainneacht a sheachaint, rud a chosnóidh poist agus a chaomhnóidh gníomhaíocht an ghnólachta.
Member States shall ensure that, where there is a likelihood of insolvency, debtors have access to a preventive restructuring framework that enables them to restructure, with a view to preventing insolvency and ensuring their viability, without prejudice to other solutions for avoiding insolvency, thereby protecting jobs and maintaining business activity.
#1780438
D'fhéadfadh ceann amháin nó níos mó de nósanna imeachta, bearta nó forálacha a bheith i gceist leis an gcreat um athstruchtúrú coisctheach dá bhforáiltear faoin Treoir seo, agus cuid acu a d'fhéadfadh tarlú lasmuigh den chúirt, gan dochar d'aon chreataí um athstruchtúrú eile faoin dlí náisiúnta.
The preventive restructuring framework provided for under this Directive may consist of one or more procedures, measures or provisions, some of which may take place out of court, without prejudice to any other restructuring frameworks under national law.
#1780730
Déanfaidh na Ballstáit, ar bhonn bliantúil, ar an leibhéal náisiúnta sonraí a bhailiú agus a chomhiomlánú faoi líon na bhféichiúnaithe a bhí faoi réir nósanna imeachta um athstruchtúrú nó nósanna imeachta dócmhainneachta agus a raibh plean athstruchtúraithe daingnithe acu faoi nós imeachta um athstruchtúrú roimhe seo lena gcuirtear Teideal II chun feidhme, laistigh de na 3 bliana roimh an t-iarratas a thíolacadh nó roimh thionscnamh na nósanna imeachta sin, i gcás ina bhforáiltear don tionscnamh sin.
Member States shall collect and aggregate, on an annual basis, at national level, data on the number of debtors which were subject to restructuring procedures or insolvency procedures and which, within the three years prior to the submission of the application or the opening of such procedures, where such opening is provided for under national law, had a restructuring plan confirmed under a previous restructuring procedure implementing Title II.
#2011712
ní raibh riaráistí nua ag gabháil le neamhchosaint fholuiteach athstruchtúraithe ón dáta a rinneadh an t-athstruchtúrú, ar athstruchtúrú é nárbh fholáir dó a bheith déanta 1 bhliain amháin ar a laghad roimh an dáta ar a roghnaíodh na neamhchosaintí foluiteacha; agus
a restructured underlying exposure has not presented new arrears since the date of the restructuring, which must have taken place at least one year prior to the date of the selection of the underlying exposures; and