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Verbs
About
english
assets
(FIN)
irish
maoin
english
assets
irish
sóchmhainní
english
assets
held
by
a
person
as
nominee
for
another
absolutely
entitled
or
a
person
under
disability
irish
sócmhainní
a
theachtann
duine
mar
ainmnitheach
do
dhuine
eile
a
bhfuil
teideal
iomlán
aige
nó
duine
faoi
mhíchumas
english
assets
on
(
current
)
account
irish
sócmhainní
ar
(
cuntas
reatha
)
english
provisions
for
depreciation
or
diminution
in
value
of
assets
in
accordance
with
good
accountancy
practice
irish
soláthairtí
le
haghaidh
dímheasa
nó
laghdú
luacha
ar
shócmhainní
de
réir
dea
-
chleachtais
chuntasaíochta
english
if
two
assets
which
have
formed
part
of
a
set
of
articles
of
any
description
are
disposed
of
by
one
person
to
persons
who
are
acting
in
concert
or
who
are
connected
persons
irish
má
dhéanann
duine
amháin
dhá
shócmhainn
ar
chuid
iad
d
'
fhoireann
airteagal
d
'
aon
chineál
a
dhiúscairt
chuig
daoine
a
bheidh
ag
comhghníomhú
nó
ar
daoine
bainteacha
iad
english
the
basis
on
which
foreign
currencies
have
been
converted
into
Irish
currency
where
the
amount
of
the
assets
affected
is
material
irish
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
english
if
of
full
age
and
capacity
assuming
that
they
include
references
to
his
severable
share
in
any
assets
to
which
he
was
beneficially
entitled
as
a
joint
tenant
irish
dá
mba
lánaoiseach
inniúil
é
á
chur
i
gcás
go
bhfolaíonn
siad
tagairtí
dá
scair
intéarfa
in
aon
sócmhainní
a
raibh
teideal
tairbhiúil
aige
chuici
mar
nasc
-
thionónta
english
to
answer
the
death
duty
imposed
thereon
in
exoneration
of
other
assets
irish
freagairt
don
dleacht
báis
a
fhorchuirfear
air
do
shaoradh
sócmhainní
eile
english
this
section
may
be
applied
on
a
provisional
basis
without
waiting
to
ascertain
whether
the
new
assets
are
acquired
irish
féadfar
an
t
-
alt
seo
a
fheidhmiú
ar
fhoras
sealadach
gan
fuireach
lena
dhéanamh
amach
an
bhfuarthas
na
nua
-
shócmhainni
english
the
consideration
for
the
disposal
of
assets
,
assessment
to
capital
gains
tax
irish
an
chomaoin
i
leith
diúscairt
sócmhainní
measúnacht
i
leith
cáin
ghnóchan
caipitiúil
english
rights
attached
to
the
assets
irish
cearta
a
ghabhann
leis
na
sócmhainní
english
to
order
separation
of
the
undertakings
or
assets
improperly
concentrated
irish
ordú
na
gnóthais
nó
na
sócmhainní
a
comhchruinníodh
go
míchuí
a
scaradh
english
net
fixed
assets
irish
bunsócmhainní
glana
english
transfers
by
instalments
of
assets
deposited
in
one
member
country
irish
aistriú
trí
thráthchodanna
ar
shócmhainní
atá
i
dtaisce
i
mBalltír
amháin
english
the
assets
and
liabilities
of
the
Community
irish
sócmhainní
agus
dliteanais
an
Chomhphobal
english
financial
statement
of
the
assets
and
liabilities
irish
ráiteas
airgeadais
ar
shócmhainní
agus
dhliteanais
english
assets
irish
sócmhainní
english
cash
or
liquid
assets
irish
airgead
nó
sócmhainní
insóinseáilte
english
for
the
loss
,
destruction
or
dissipation
of
assets
or
for
any
depreciation
or
risk
of
depreciation
of
an
asset
irish
as
sócmhainní
a
chailleadh
,
a
scriosadh
nó
a
dhiomailt
nó
as
díluachadh
nó
as
fiontar
díluachtha
sócmhainne
english
any
other
company
,
firm
,
association
or
legal
person
the
shares
in
whose
capital
or
assets
can
be
dealt
in
on
a
stock
exchange
irish
aon
chuideachta
,
gnólacht
,
comhlachas
nó
pearsa
dhlítiúil
eile
ar
féidir
déileáil
ar
stocmhargadh
leis
na
scaireanna
ina
chaipiteal
nó
ina
shócmhainní
english
any
provision
introducing
the
assumption
that
assets
are
sold
and
immediately
re
-
acquired
irish
aon
fhoráil
a
chuirfidh
i
gcás
go
bhfuil
sócmhainní
á
ndíol
agus
á
n
-
athfáil
láithreach
english
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
irish
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
english
where
the
average
of
branch
liabilities
for
an
accounting
period
exceeds
the
mean
value
of
the
assets
irish
i
gcás
ar
mó
meánmhéid
dliteanais
brainse
do
thréimhse
chuntasaíochta
ná
meánluach
na
sócmhainní
english
enabling
orders
,
to
enable
an
undertaker
to
redeem
and
cancel
debentures
,
obsolete
or
unproductive
capital
or
capital
not
represented
by
available
assets
irish
orduithe
cumasúcháin
á
chumasú
do
ghnóthaire
bintiúir
,
caipiteal
neamhfhóinteach
nó
neamhtháirgiúil
nó
caipiteal
nach
n
-
ionannaítear
le
sócmhainní
infhála
a
fhuascailt
agus
a
chealú
english
assets
held
against
notes
in
circulation
irish
sócmhainní
arna
sealbhú
in
aghaidh
nótaí
bainc
i
gcúrsaíocht
english
by
way
of
compensation
for
any
kind
of
damage
or
injury
to
assets
,
or
for
the
destruction
or
dissipation
of
assets
irish
ar
mhodh
cúitimh
i
leith
aon
chineál
damáiste
nó
díobhála
do
shócmhainní
nó
i
leith
sócmhainní
a
scriosadh
nó
a
dhiomailt
english
where
their
quantity
,
value
and
composition
are
not
subject
to
material
variation
...
assets
of
a
kind
which
are
constantly
being
replaced
irish
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
english
use
the
specified
assets
for
the
orderly
marketing
and
distribution
of
dairy
products
irish
na
sócmhainní
sonraithe
a
úsáid
chun
táirgí
déiríochta
a
chur
ar
an
margadh
agus
a
dháileadh
go
rianúil
english
(
assets
)
shall
be
deemed
to
be
acquired
on
the
deceased
person
irish
measfar
na
hionadaithe
pearsanta
ar
a
gcineachann
siad
dá
bhfáil
ar
éag
don
éagach
english
income
from
property
devolving
on
the
personal
representatives
otherwise
than
as
assets
for
payment
of
the
debts
of
the
deceased
irish
ioncam
ó
mhaoin
a
chineachfaidh
ar
na
hionadaithe
pearsanta
ar
shlí
seachas
mar
shócmhainní
chun
fiacha
an
éagaigh
a
íoc
english
any
assets
representing
whether
directly
or
indirectly
the
accumulations
of
incomes
arising
from
any
such
assets
irish
aon
sócmhainní
in
ionannas
,
díreach
nó
neamhdhíreach
,
leis
na
cnuaís
ioncaim
as
aon
sócmhainní
den
sórt
sin
english
assets
comprised
in
a
disposal
in
respect
of
which
relief
has
been
granted
irish
sócmhainní
a
bhí
ar
cuimsiú
i
ndiúscairt
ar
tugadh
faoiseamh
ina
leith
english
the
amount
which
the
assets
representing
the
expenditure
are
likely
to
be
worth
at
the
end
of
the
estimated
life
of
the
aforesaid
mine
irish
an
méid
is
fiú
na
sócmhainní
in
ionannas
leis
an
gcaiteachas
sin
i
ndeireadh
marthanacht
mheasta
an
mhianaigh
réamhráite
english
exploration
expenditure
equal
to
the
amount
of
the
exploration
expenditure
which
is
represented
by
the
assets
or
the
price
paid
by
him
for
them
irish
caiteachas
taiscealaíochta
ar
cóimhéid
leis
an
gcaiteachas
taiscealaíochta
arb
ionannas
dó
na
sócmhainní
nó
an
praghas
a
d
'
íoc
sé
orthu
english
the
reference
to
a
surplus
in
any
fund
is
a
reference
to
an
excess
of
the
assets
representing
that
fund
as
shown
by
an
actuarial
investigation
irish
an
tagairt
do
bharrachas
in
aon
chiste
is
tagairt
í
d
'
anbharr
na
sócmhainní
atá
ag
freagairt
don
chiste
sin
mar
a
thaispeántar
sin
trí
imscrúdú
achtúireach
english
an
unrealised
net
capital
surplus
(
established
by
bona
fide
revaluation
of
all
the
fixed
assets
of
the
company
)
in
excess
of
the
previous
book
value
of
the
company
irish
glanbharrachas
caipitil
neamhréadaithe
(
a
bunaíodh
trí
athluacháil
bona
fide
ar
shócmhainní
dochta
uile
na
cuideachta
)
de
bhreis
ar
leabhar
-
luach
na
cuideachta
roimhe
sin
english
foreign
-
exchange
assets
irish
sócmhainní
airgid
eachtraigh
english
capital
sums
received
as
consideration
for
use
or
exploitation
of
assets
irish
suimeanna
caipitiúla
a
fuarthas
i
gcomaoin
sócmhainní
a
úsáid
nó
a
shaothrú
english
other
than
provision
in
respect
of
any
diminution
in
value
of
a
fixed
asset
appearing
on
a
revaluation
of
all
the
fixed
assets
irish
seachas
soláthar
maidir
le
haon
laghdú
ar
luach
sócmhainne
doichte
atá
le
tabhairt
faoi
deara
ar
athluacháil
a
dhéanamh
ar
na
sócmhainní
dochta
go
léir
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