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sócmhainní
Usage
sócmhainní
=
assets
bunsócmhainní
glana
=
net
fixed
assets
sócmhainní
airgid
eachtraigh
=
foreign
-
exchange
assets
sócmhainní
ar
(
cuntas
reatha
)
=
assets
on
(
current
)
account
fuílleach
na
sócmhainní
bunaidh
=
the
remainder
of
the
original
assets
airgead
nó
sócmhainní
insóinseáilte
=
cash
or
liquid
assets
cearta
a
ghabhann
leis
na
sócmhainní
=
rights
attached
to
the
assets
sócmhainní
agus
dliteanais
an
Chomhphobal
=
the
assets
and
liabilities
of
the
Community
cúlsócmhainní
eachtracha
a
aistriú
chuig
BCE
=
transfer
of
foreign
-
reserve
assets
to
the
ECB
dá
ngairtear
na
sócmhainní
athshuímh
dá
éis
seo
=
referred
to
subsequently
as
the
replacement
assets
aistriú
sócmhainní
nó
aistriú
eile
airgeadluacha
=
the
transfer
of
assets
or
other
transfer
of
money
más
gá
sócmhainní
agus
maoin
an
Fhorais
a
dhíshealbhú
=
if
expropriation
of
the
Foundation
sócmhainní
arna
sealbhú
in
aghaidh
nótaí
bainc
i
gcúrsaíocht
=
assets
held
against
notes
in
circulation
sócmhainní
a
bhí
ar
cuimsiú
i
ndiúscairt
ar
tugadh
faoiseamh
ina
leith
=
assets
comprised
in
a
disposal
in
respect
of
which
relief
has
been
granted
ordú
na
gnóthais
nó
na
sócmhainní
a
comhchruinníodh
go
míchuí
a
scaradh
=
to
order
separation
of
the
undertakings
or
assets
improperly
concentrated
toimhdeofar
mar
ar
iomchuí
go
ndearna
an
duine
na
sócmhainní
sin
a
dhíol
=
it
shall
be
assumed
wherever
relevant
that
any
assets
were
sold
freagairt
don
dleacht
báis
a
fhorchuirfear
air
do
shaoradh
sócmhainní
eile
=
to
answer
the
death
duty
imposed
thereon
in
exoneration
of
other
assets
suimeanna
caipitiúla
a
fuarthas
i
gcomaoin
sócmhainní
a
úsáid
nó
a
shaothrú
=
capital
sums
received
as
consideration
for
use
or
exploitation
of
assets
toilmhireacht
comhalta
sócmhainní
inghlactha
a
chur
i
ngeall
mar
urrús
comhthaobhach
=
a
member
an
chomaoin
i
leith
diúscairt
sócmhainní
measúnacht
i
leith
cáin
ghnóchan
caipitiúil
=
the
consideration
for
the
disposal
of
assets
,
assessment
to
capital
gains
tax
aon
fhoráil
a
chuirfidh
i
gcás
go
bhfuil
sócmhainní
á
ndíol
agus
á
n
-
athfáil
láithreach
=
any
provision
introducing
the
assumption
that
assets
are
sold
and
immediately
re
-
acquired
i
gcás
ar
mó
meánmhéid
dliteanais
brainse
do
thréimhse
chuntasaíochta
ná
meánluach
na
sócmhainní
=
where
the
average
of
branch
liabilities
for
an
accounting
period
exceeds
the
mean
value
of
the
assets
beidh
ag
maoin
agus
sócmhainní
an
Chiste
díolúine
ó
chuardach
,
ó
aon
sórt
tógála
,
foriata
,
urghabhála
=
property
and
assets
of
the
Fund
shall
be
immune
from
search
,
any
form
of
taking
,
foreclosure
,
seizure
na
sócmhainní
sonraithe
a
úsáid
chun
táirgí
déiríochta
a
chur
ar
an
margadh
agus
a
dháileadh
go
rianúil
=
use
the
specified
assets
for
the
orderly
marketing
and
distribution
of
dairy
products
as
sócmhainní
a
chailleadh
,
a
scriosadh
nó
a
dhiomailt
nó
as
díluachadh
nó
as
fiontar
díluachtha
sócmhainne
=
for
the
loss
,
destruction
or
dissipation
of
assets
or
for
any
depreciation
or
risk
of
depreciation
of
an
asset
aon
sócmhainní
in
ionannas
,
díreach
nó
neamhdhíreach
,
leis
na
cnuaís
ioncaim
as
aon
sócmhainní
den
sórt
sin
=
any
assets
representing
whether
directly
or
indirectly
the
accumulations
of
incomes
arising
from
any
such
assets
beidh
maoin
agus
sócmhainní
uile
an
Chiste
saor
ó
shrianta
,
rialacháin
,
rialuithe
agus
mortchairde
d
'
aon
sórt
=
all
property
and
assets
of
the
Fund
shall
be
free
from
restrictions
,
regulations
,
controls
and
moratoria
of
any
nature
ní
caillteanas
inlamhála
aon
chaillteanais
a
d
'
fhaibhrigh
chuig
an
bpearsa
aonair
as
sócmhainní
lasmuigh
den
Stát
=
any
losses
accruing
to
the
individual
on
assets
situated
outside
the
state
shall
not
be
allowable
losses
sócmhainní
a
theachtann
duine
mar
ainmnitheach
do
dhuine
eile
a
bhfuil
teideal
iomlán
aige
nó
duine
faoi
mhíchumas
=
assets
held
by
a
person
as
nominee
for
another
absolutely
entitled
or
a
person
under
disability
níor
lú
méid
ghlan
-
sócmhainní
na
cuideachta
ná
comhiomlán
a
scairchaipitil
ghlaoite
agus
a
cúlchistí
neamhindáilte
=
the
amount
of
the
company
foirmlí
do
chlár
comhardaithe
,
sócmhainní
dochta
,
doláimhsithe
,
costais
forbraíochta
,
lamháltais
,
íocaíochtaí
ar
cuntas
=
balance
sheet
formats
,
fixed
assets
,
intangible
assets
,
development
costs
,
concessions
,
payments
on
account
an
méid
is
fiú
na
sócmhainní
in
ionannas
leis
an
gcaiteachas
sin
i
ndeireadh
marthanacht
mheasta
an
mhianaigh
réamhráite
=
the
amount
which
the
assets
representing
the
expenditure
are
likely
to
be
worth
at
the
end
of
the
estimated
life
of
the
aforesaid
mine
ar
mhodh
cúitimh
i
leith
aon
chineál
damáiste
nó
díobhála
do
shócmhainní
nó
i
leith
sócmhainní
a
scriosadh
nó
a
dhiomailt
=
by
way
of
compensation
for
any
kind
of
damage
or
injury
to
assets
,
or
for
the
destruction
or
dissipation
of
assets
iomlán
a
sócmhainní
arna
iolrú
ar
an
gcóimheas
idir
iasachtaí
agus
airleacain
d
'
institiúidí
creidmheasa
agus
do
chustaiméirí
=
their
total
assets
multiplied
by
the
ratio
between
loans
and
advances
to
credit
institutions
and
customers
ní
dhéanfar
aon
laghdú
sa
mheastachán
ar
an
toimhde
go
bhfuil
na
sócmhainní
go
léir
le
cur
ar
an
margadh
an
t
-
aon
tráth
amháin
=
no
reduction
shall
be
made
in
the
estimate
on
the
assumption
that
the
whole
of
the
assets
is
to
be
placed
on
the
market
at
one
and
the
same
time
caiteachas
taiscealaíochta
ar
cóimhéid
leis
an
gcaiteachas
taiscealaíochta
arb
ionannas
dó
na
sócmhainní
nó
an
praghas
a
d
'
íoc
sé
orthu
=
exploration
expenditure
equal
to
the
amount
of
the
exploration
expenditure
which
is
represented
by
the
assets
or
the
price
paid
by
him
for
them
an
bonn
ar
dá
réir
a
sóinseáladh
airgead
reatha
coigríche
in
airgead
reatha
ireannach
más
d
'
aon
tábhacht
é
méid
na
sócmhainní
atá
i
gceist
=
the
basis
on
which
foreign
currencies
have
been
converted
into
Irish
currency
where
the
amount
of
the
assets
affected
is
material
beidh
sé
i
dteideal
slánaíocht
a
bheith
aige
ina
leith
agus
iad
a
choimeád
as
na
fáltais
ó
réadú
sócmhainní
(
lena
n
-
áirítear
infheistíochtaí
)
=
he
shall
be
entitled
to
be
indemnified
in
respect
thereof
and
to
retain
the
same
out
of
the
proceeds
of
the
realisation
of
assets
(
including
investments
)
i
gcás
nach
dtagann
athrú
ábhartha
ar
a
gcainníocht
,
ar
a
luach
ná
ar
a
gcomhdhéanamh
maidir
le
sócmhainní
de
chineál
a
athshuitear
go
leanúnach
=
where
their
quantity
,
value
and
composition
are
not
subject
to
material
variation
...
assets
of
a
kind
which
are
constantly
being
replaced
ciallaíonn
sócmhainní
dochta
innealra
,
gléasra
,
trealamh
,
talamh
,
foirgnimh
,
seirbhísí
agus
oibreacha
eile
de
chuid
nó
le
haghaidh
gnóthais
tionscail
=
fixed
assets
means
machinery
,
plant
,
equipment
,
land
,
buildings
,
services
and
other
works
of
or
for
an
industrial
undertaking