| Related parties [member] | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Páirtithe gaolmhara [member] | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Seasann an ball seo do pháirtithe gaolmhara. Is páirtithe gaolmhara iad daoine nó eintitis a bhaineann leis an eintiteas a bhfuil a ráitis airgeadais á n‑ullmhú aige (an t‑eintiteas tuairiscithe). (a) Baineann duine nó duine muinteartha de mhuintir an duine sin le heintiteas tuairiscithe má tá an méid seo a leanas fíor maidir leis an duine sin: (i) tá rialú nó comhrialú ag an duine ar an eintiteas tuairiscithe; (ii) tá tionchar suntasach ag an duine ar an eintiteas tuairiscithe; nó (iii) is comhalta de phríomhphearsanra bainistíochta an eintitis tuairiscithe nó máthairchuideachta an eintitis tuairiscithe an duine sin. (b) Baineann eintiteas le heintiteas tuairiscithe má tá feidhm ag aon cheann de na coinníollacha seo a leanas: (i) Is baill iad an t‑eintiteas agus an t‑eintiteas tuairiscithe den ghrúpa céanna (ciallaíonn sé sin go mbaineann gach máthairchuideachta, fochuideachta nó chomh‑fhochuideachta lena chéile). (ii) Is comhlach nó comhfhiontar den eintiteas eile é eintiteas amháin (nó comhlach nó comhfhiontar de ghrúpa a bhfuil an t‑eintiteas eile ina bhall de freisin). (iii) Is comhfhiontair den tríú páirtí céanna iad an dá eintiteas. (iv) Is comhfhiontar é eintiteas amháin de thríú eintiteas agus is comhlach é an t‑eintiteas eile den tríú eintiteas. (v) Is plean sochair iarfhostaíochta chun leasa fostaithe de cheachtar den eintiteas tuairiscithe nó eintiteas a bhaineann leis an eintiteas tuairiscithe é an t‑eintiteas. Más plean den sórt sin é an t‑eintiteas tuairiscithe, baineann na fostóirí urraíochta leis an eintiteas tuairiscithe freisin. (iv) Tá an t‑eintiteas rialaithe ag nó comhrialaithe ag duine a aithnítear in (a). (vii) Tá tionchar suntasach ag duine a aithnítear in (a)(i) ar eintiteas nó duine atá ina chomhalta de phríomhphearsanra bainistíochta an eintitis (nó de mháthairchuideachta an eintitis). (viii) Cuireann an t‑eintiteas, nó aon bhall de ghrúpa ina bhfuil sé, seirbhísí phríomhphearsanra bainistíochta ar fáil don eintiteas tuairiscithe nó do mháthairchuideachta an eintitis tuairiscithe. [Féach: Comhfhiontair [member]; Príomhphearsanra bainistíochta eintitis nó máthairchuideachta [member]] | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index