BORD IASCAIGH MHARA Developing the Irish Seafood Industry · Industry ANNUAL REPORT AND FINANCIAL...

BO R D I A S C A I G H M H A R A

Developing the Irish Seafood Industry

ANNUAL REPORT AND FINANCIAL STATEMENTS 2 0 1 8

02 Chairman’s Statement

04 Chief Executive’s Statement

Strategic Priorities

11 Skills

16 Sustainability

21 Innovation

25 Competitiveness

28 Corporate Governance

31 Report of the Comptroller and Auditor General

Financial Statements34 Governance Statement and Board Members’ Report

38 Statement on Internal Control

41 Statement of Income and Expenditure and Retained Revenue Reserves

42 Statement of Comprehensive Income

43 Statement of Financial Position

44 Statement of Cash Flows

45 Notes to the Financial Statements

60 De Minimis Grant Aid61 Grant Aid Supported by the European Maritime

and Fisheries Fund (EMFF) and the Exchequer

CONTENTS

1

Ireland’s reputation as a producer of high-quality,

sustainable food has never been stronger

BIM ANNUAL REPORT AND FINANCIAL STATEMENTS 20182

14,000 people employed in the seafood sector

€1.25 billion contributed to the economy

Ireland’s reputation as a producer of high-quality, sustainable food continues to strengthen as our global exports grow.

In 2018 the seafood sector contributed €1.25 billion to Ireland’s economy, a rise of

3.4% over 2017. Employing more than 14,000 people across processing, distribution,

fish farms and fishing vessels, the fishing industry provides essential support to

those living in coastal communities.

As part of our 2018-2020 strategy, BIM has set out a vision for the future of Irish

seafood and this Annual Report examines four key areas of the industry’s ambitions:

skills, sustainability, innovation and competitiveness. Through these sectors BIM has

worked with the industry to drive economic, social and environmentally sustainable

growth and position Ireland as a global leader in the seafood industry.

BIM’s commitment to sustainable growth will make a significant contribution to

delivering on the Department of Agriculture, Food and the Marine’s (DAFM) Food

Wise 2025 plan. Since its launch in 2015, Food Wise 2025 has provided the strategic

framework for the growth and further development of the industry. BIM administers

an extensive work programme for the seafood industry under the European Maritime

and Fisheries Fund (EMFF) and will continue to work alongside its partner agencies

to deliver on these ambitions.

CHAIRMAN’S STATEMENT

With growing consumer demand for seafood at home and lucrative new markets opening up abroad, the outlook for Ireland’s seafood industry is positive

3

Collaboration and partnership between public sector

bodies, Government, peer organisations and the EU

are key to the development and security of Ireland’s

marine economy. I would like to give my thanks to the

Minister for Agriculture, Food and the Marine, Michael

Creed TD, for his vigorous promotion of sustainable

growth throughout the year, and to the officials of

DAFM and our sister agencies for their ongoing support.

The assistance and financial support made available

through the EMFF and the NDP Aquaculture and

Fisheries Measures have also been essential to the

sector’s development over the course of the year.

Finally, I would like to thank the CEO, directors and

staff of BIM for their support and hard work throughout

2018. Their dedication and professionalism is an

inspiration, ensuring the future of the industry is

in safe hands.

While there are challenges ahead for the sector, there

is also great confidence. The economy and investment

are growing, and as new markets open up abroad and

consumer demand for seafood at home grows, the

outlook is positive. BIM will continue its dedication to

innovation and education, and to ensuring that the Irish

seafood industry reaches its full potential.

Kieran Calnan Chairman

Ireland’s reputation as a producer of high-quality, sustainable food continues to strengthen as our global exports grow.

CHAIRMAN’S STATEMENT


CHIEF EXECUTIVE’S STATEMENT

Ireland’s seafood industry continued to grow in 2018

Ireland’s seafood industry continued to grow in 2018 as international demand, investment and technology reinforced Ireland’s place as a key player in the global economy.

Ireland has become a key player in the global seafood marketplace. Investment and

technology has allowed fresh seafood to travel further than ever before, and opened

up the world to Irish exports. There was an increase of 68% in exports to China and

exports across Asia were up 23% to €96 million per annum. In fact Asia has now

overtaken the United Kingdom as Ireland’s second main regional market.

Investment reached new heights in 2018, underlining the current confidence

within the sector. Private investment in the seafood industry grew steadily and was

matched by ongoing government support including investment in fishing ports and

harbours and Irish government support directed through the European Maritime and

Fisheries Fund (EMFF).

Scientific, regulatory, administrative, marketing and development support was also

delivered through the Department of Agriculture, Food and the Marine and a number

of state agencies. This commitment to supporting all areas of the seafood industry

placed Ireland on track to meet the ambitious goals set out in the Government’s

Food Wise 2025 strategy.

68% increase in exports to China

€96 million per annum exports across Asia

5

While the economic outlook for the sector remains

positive, Ireland’s seafood industry faces a number of

risks, particularly the ongoing uncertainties surrounding

the decision by the United Kingdom to leave the

European Union. Throughout 2018, BIM worked to

support the industry and help it face these challenges,

particularly in the areas of trade and transport logistics,

together with the Department of Agriculture, Food and

the Marine, and our sister agencies.

BIM continued to organise its supports for the fisheries,

aquaculture and processing sectors around four

strategic priorities: skills, sustainability, innovation

and competitiveness. This approach led to innovative

research programmes for new technologies and

products, valuable support for community projects,

a new range of training and education programmes and

a dedication to sustainable development.

The seafood industry is vital to the future of Ireland’s

economy and to our coastal communities, and BIM is

committed to helping the sector reach its full potential.

Jim O’Toole Chief Executive Officer

Ireland’s seafood industry continued to grow in 2018 as international demand, investment and technology reinforced Ireland’s place as a key player in the global economy.

BIM Sustainable Seafood Garden at Bloom, June 2018.

Green Seafood Business Programme, February 2018.

BIM and Grant Thornton forge strategic partnership to deliver new management programme, Propel, May 2018.


Highlights of 2018

Launch of public consultation for Inshore Strategy, July 2018.

BIM Challenges of Brexit for Irish Seafood Sector session at Our Ocean Wealth Summit, Galway, July 2018.

MFV Girl Stephanie at Seafest, July 2018.

BIM Taste the Atlantic Oyster Experience held on eve of Galway Oyster Festival, September 2018.

7

BIM supports Ireland’s first Accelerator programme for Aquaculture start-ups, Cork city, September 2018.

BIM participates in the Getting Ireland Brexit Ready national roadshow, Convention Centre Dublin, October 2018.

BIM Aquaculture Remote Classroom (ARC) during its first school visit, Wicklow, October 2018.


BIM hosts international speakers for ‘Bradán Salmon Growing Conference’, Galway, November 2018.

Howth and Kilmore Quay join BIM Fishing for Litter network, October 2018.

BIM Landing Obligation in Focus seminar, Cork, November 2018.

Margaret Downey-Harrington, Lifetime Achievement Winner at the BIM National Seafood Awards, November 2018.

9

Water safety training during BIM’s Basic Safety Training programme.


11

Skills

Skills Development and Training Strategy

BIM developed a new Seafood Training Strategy for the

period 2018 to 2020. This outlined development and

implementation plans for a wide range of new skills

and training programmes that BIM will roll out over the

coming years.

These programmes aim to attract new entrants,

develop graduates, upskill those working in the

industry and support and develop industry executives

and future industry leaders. They will be developed

and delivered in conjunction with selected education

partners, including Cork Institute of Technology (CIT)

and Cork Education and Training Board (CETB).

As a result, a number of programmes were developed

and launched in 2018.

National Fisheries Training Colleges and Coastal Training Units

In 2018, BIM provided 1,609 training places through

the National Fisheries College of Ireland (NFCI) at

Greencastle, County Donegal, Castletownbere, County

Cork and two mobile Coastal Training Units at locations

around the coast. Table 1 on page 12 outlines the

range of training courses delivered in 2018.

Investment in Training Facilities

During the year, one of BIM’s Coastal Training Units

was refurbished and upgraded. The unit, now part of

extended facilities for the NFCI at Greencastle, will

continue to offer the full range of short courses on

the south and east coasts. The facilities at the NFCI

Castletownbere were also upgraded to include a diving

control unit, on-shore facilities and refitted support

vessel. In addition, a marine firefighting unit was

established on Dinish Island.

New Learning Management System at NFCIs

To meet the growing demand for online content and

learning, BIM invested in a new Learning Management

System (LMS) for NFCI students during 2018.

The LMS will give students attending the NFCI at

Greencastle and Castletownbere new blended learning

experiences that are enhanced with digital content,

easily accessible and offer more opportunities for

self-paced learning. The introduction of the LMS will

act as a catalyst for BIM to modernise the current

education and training offerings and will facilitate BIM’s

continuous improvement of its courses to better meet

the needs of the fishing industry and of its learners.

BIM’s commitment to training and education has played a key role in the success of Ireland’s seafood industry.


Seafood Industry Training through BIM's National College of Ireland in 2018.Course Description: Total

Department of Transport, Tourism and Sport (DTTAS) Certificates

DTTAS Deck Officer (Fishing Vessel) Skipper Full 11DTTAS Deck Officer (Fishing Vessel) Second Hand Full 33DTTAS Deck Officer (Fishing Vessel) Second Hand Limited 8DTTAS/QQI Engineer Officer (Fishing Vessel) Class 3 6DTTAS/QQI Engineer Officer (Fishing Vessel) Class 2 9DTTAS/QQI Engineer Officer (Fishing Vessel) Class 1 1DTTAS/QQI Passenger Boat Proficiency & Commercial Endorsements 32DTTAS/QQI Passenger Boat Proficiency re-issues and revalidation 27Navigation Control Course (NCC) (Fishing) 11Electronic Navigation Systems (ENS) (Fishing) 31Sub-total 169

Safety at Sea

Enhanced Safety Training (EST) for grant aided PFD with PLB 122Mandatory 3-day Basic Safety Training including EFA, PST and FP & SA including re-issues 378Mandatory 3-day Basic Safety Training including STCW EFA and PST certificates TY STUDENTS 73Mandatory Fire Prevention and Safety Awareness ONLY 352Mandatory Safety Awareness ONLY 7IMO STCW Elementary First Aid On-Board Ship (EFA ONLY) 71IMO STCW Personal Survival Techniques (PST ONLY) 133IMO STCW Marine Fire Fighting 59IMO STCW Advanced Fire Fighting 18IMO STCW Medical First Aid 45Sub-total 1,258

Radio Communications

GMDSS Short Range Certificate Module 1 and 2 and Restricted Operators Certificate (ROC) 51GMDSS Long Range Certificate (LRC) 1GMDSS General Operators Certificate (GOC) 37Sub-total 89

Quality and Qualifications Ireland (QQI) Certificates and Skills Training

QQI Level 3 Cúrsa na hIascairí Óga: Introduction to Commercial Fishing (with GRETB) 15QQI Level 8 Higher Diploma in Business in Aquabusiness (with ITC Wexford Campus) 8QQI Level 5 Marine Engineering Processes (MEP) 8QQI Level 5 Marine Engineering Processes (Transition Year Students ONLY) * 30QQI Manual Handling and Slinging & Crane Arm Operation 9QQI Level 6 Commercial SCUBA Diving Operations 6QQI Level 6 Commercial Surface Supplied (SSDE) Diving Operations 7QQI Level 5 Seaweed On-growing (with MSLETB) 10Sub-total 93

Total Training Provision 1,609

Skills (Continued)

13

Safety Training for Non-EEA Nationals

BIM continues to liaise with the Department of Justice

and Equality in relation to safety training for non-EEA

nationals. The introduction of the Atypical Working

Scheme (AWS) for non-EEA nationals looking for

employment in the Irish seafood industry has facilitated

the training of more than 200 people. Many of these

are working as crew on larger vessels and some

have progressed to further training at the BIM NFCIs.

The introduction of S.I. No.230 of 2018 (European

Communities (Reception Conditions) Regulations

2018) has extended permissions for those seeking

employment in Ireland and a number of these people

are now working in the industry.

Diving Standards

Many fish farms in Ireland employ divers to carry out

a variety of essential tasks, but a lack of commercial

diving courses in Ireland over the last decade has left

a shortfall of qualified divers. To address this, new

diving regulations have been introduced and two new

QQI Level 6 Commercial Diving Awards were launched

by BIM in 2018: a five-week Commercial Scuba Diving

course and a three-week Surface Supplied Diving

course. These courses saw their first students in

November 2018 and were delivered at the BIM National

Fisheries College Castletownbere in County Cork.

The topics covered in these courses include

underwater work, maintenance and repair, underwater

search and inspection techniques. These new

international qualifications are the first of their kind in

Europe and should attract widespread interest in the

wider seafood sector and maritime sector.

Personal Flotation Devices and Signage Project

Almost 2,000 BIM Personal Flotation Devices (PFDs)

with integrated Personal Locator Beacons (PLBs) have

been issued to vessel owners since the start of the

Enhanced Safety Training scheme in 2014. Following

the introduction of the new Compact Supreme PFD, the

rollout was extended during 2018.

The EU Signage Project is a joint initiative with Irish

Water Safety to increase awareness about Personal

Flotation Devices (PFDs) and the importance of wearing

them in accordance with S.I. 586 of 2001. Over two

hundred signs have been erected at fishing piers

around the coast with the aim of encouraging fishers

to wear their PFD and avail of the necessary training.

Fishing Vessel Stability

In 2018, BIM developed a short video on fishing vessel

stability. This was in response to recommendations in

the Report of the Working Group on Safety, Training and

Employment in the Irish Fishing Industry. The video was

produced with NFCI Greencastle and Castletownbere

and aimed to increase awareness of stability issues for

small inshore fishing vessels under 15m.

The BIM video highlights the main risks associated with

Capsize Safety and the control measures that should

be in place. Training in fishing vessel stability is an

integral part of Certificate of Competency training at

the NFCI.

First Aid Kit for Small Fishing Vessels

BIM, MEDICO Cork and the Marine Surveyor’s Office

collaborated with the DIT School of Mechanical and

Design Engineering to create a container for holding

renewable first aid items. A prototype of the self-

stocked medical kit was developed in 2018 ahead of

the pending changes in the Council Directive 92/29/

EEC – on the minimum safety and health requirements

for improved medical treatment on board vessels.

Aquaculture Training

BIM liaises closely with the aquaculture industry to

help meet its ongoing skills needs. As part of the

organisation’s new training strategy, the Aquaculture

Steering Group sought to promote higher skills

training and further courses to meet needs identified

by industry. In 2018, the first eight graduates from

the BIM-supported IT Carlow QQI Level 8 Higher

Diploma in Business in Aquabusiness. This course

was developed by BIM in conjunction with Institute

of Technology Carlow Wexford Campus, with support

from the Irish Farmers’ Association and industry

stakeholders. It is open to candidates from the seafood

industry, including aquaculture, fisheries and seafood

processing.

Career Development and Guidance

In conjunction with the Institute of Guidance

Counsellors (IGC), BIM attended several careers events

during 2018 to promote career and develop courses for

second-level students. BIM identified five new entrant

programmes for further development: fishmonger

traineeship, deck traineeship, engineer cadetship,

deck cadetship and seafood processing/aquaculture

apprenticeship.


Quality Assurance

BIM has continued its work with Quality and

Qualifications Ireland (QQI). This focuses on developing

a Quality Assurance System (QAS) for BIM as a training

provider for Further Education and Training (FET)

programmes.

BIM has retained the services of QA Services in 2018,

to support BIM’s ongoing re-engagement with QQI. This

involved detailed preparation of a Quality Assurance

Manual. This new system addresses monitoring and

control during all stages of programme design, delivery,

assessment, certification, review and evaluation. The

QAS is embedded across all of BIM’s training provision.

It provides a framework for measuring and improving

performance.

Seafood Retail and Development

BIM’s Seafood Retail Programme helps seafood

businesses deliver high-quality retail offerings and has a

wide remit, including educational workshops and training;

fish handling and filleting; seafood quality; Hazard Analysis

Critical Control Point (HACCP); onsite mentoring; and the

promotion of new entrants to the industry. In all, more

than 300 seafood operators attended seafood upskilling

workshops and events in 2018.

BIM’s Seafood Retail Programme will lead to new

accredited awards on the National Framework of

Qualifications (NFQ). A new Fishmonger Training

Programme was piloted in September 2018; a seven-

day course designed to teach essential knowledge

and skills needed to work competently in a seafood

retailing business and to develop technical seafood

preparation skills.

Leadership and Management Development

Two development programmes were launched in

2018. Horizon is a senior leadership development

programme, designed to deliver advanced business

and leadership training to the Irish seafood sector.

The programme includes nine participants from the

catching, aquaculture and processing sectors. During

the programme, participants attended IMD, the

internationally ranked business school in Singapore, to

develop their skills, insights and ambitions.

The participants benefited from one to one coaching,

which helped to review and develop impactful

leadership styles. The programme also included

workshops with leading Irish and international speakers

providing insights into global food trends and growth

opportunities for the sector.

Propel is the BIM development programme that

provides a platform to create, develop and support

industry management structures. It aims to give clients

the tools to create and maintain a stable, sustainable

and profitable business. BIM partnered with Grant

Thornton to bring a range of expertise to help seafood

companies develop and grow profitably. A tailored

company diagnostic was carried out by BIM to address

key opportunities in this regard, supported by tools

and expert advice to meet companies’ potential and

ambitions.

These two programmes included a range of

participants spanning the Irish seafood sector with

a combined turnover of more than €250 million and

employing 500 staff. Based on their success, the

programmes will be developed and relaunched in 2019,

offering more industry participants the opportunity

to develop their leadership skills and management

practices and to embrace a programme of personal

and professional development.

Skills (Continued)

Aisling Kelly, Sligo Oyster Experience, one of 21 seafood producers on the BIM Taste the Atlantic trail.

15


Sustainability

Landing Obligation

The Common Fisheries Policy (CFP) Landing Obligation

for demersal fisheries was phased in across fisheries

and species from 2016. By the end of 2018, the

regulation applied to all species with catch limits.

Applied Solutions to the EU Landing Obligation

BIM continued to work closely with the Irish fishing

industry to develop gears and carry out survivability

studies, which assist in reducing unwanted catches

under the Landing Obligation. In 2018, BIM conducted

a flume tank workshop in Newfoundland, where Irish

industry participants tested a range of trawl models

with the aim of reducing bycatch in the whitefish

trawl fishery.

A plaice survivability study yielded positive results,

which fed into an application for an exemption for

this species in Irish waters. Drafted in 2018, the new

discard plan for north-western waters contains a

comprehensive survival exemption for Nephrops in

Irish waters based on BIM research. The Nephrops

exemption provides major biological and economic

benefits to the Irish fishing industry, as juvenile

Nephrops need not be landed or deducted from

quotas. The discard plan also contains a range of

gear measures developed by BIM and the Irish

fishing industry.

Green Seafood Business Programme

The Green Seafood Business Programme provides

seafood processing companies with resource efficiency

management support that reduces costs and improves

competitiveness. Consistent with Food Wise 2025, the

Green Programme is aligned with Bord Bia’s Origin Green

programme and helps seafood companies identify

potential target areas for improvement in order to

develop their Origin Green Sustainability Charter.

Green Seafood Business Award

The Green Programme has sponsored the Green

Seafood Business Award at the Green Awards since

2015. In 2018, the Burren Smokehouse in County

Clare was named Green Seafood Business of the

Year, a huge success for an active participant in

the Green Programme and the seafood sector

in general.

Water Stewardship

In 2018, the Green Programme commenced a

pilot Water Stewardship Project. This identified

water optimisation opportunities across Ireland’s

facilities, including diagnosing water-related incidents

and identifying leaks. Four seafood processing

companies took part in Phase 1 (Water Mapping) to

develop a water map tailored to their business, and

the improvements seen during the project helped

these companies achieve their Origin Green water

targets for 2018.

Sustainability is at the heart Ireland’s seafood industry and is a driving force behind BIM’s activities. By promoting responsible development, BIM ensures that Ireland’s natural resources are protected for the future.

17

Innovative Sustainability Projects

BIM continues to be a leader in innovation through

sustainability. BIM’s Green Programme was a lead

partner in two European Interreg projects in 2018.

Food Heroes is aimed at reducing food waste and

the Smart Cluster Energy System (piSCES) project

aims to reduce the costs and carbon footprint for

the fish processing industry by developing and

testing a new ‘smart grid’ electricity network.

Both of these projects will run until 2020.

Inshore Fisheries

The six Regional Inshore Fisheries Forums (RIFFs)

provide a platform for the discussion and progression

of issues that affect the inshore fisheries sector.

During 2018, work on the Irish Inshore Fisheries

Sector Strategy was completed, marking a major

milestone for the RIFFs and their work towards

safeguarding the future of a sector that is so

important to Irish coastal communities.

Lobster V-Notching

The Lobster V-Notching programme is designed to

improve the sustainability of Ireland’s lobster stocks.

Through the programme, fishers manually remove a

simple v-shaped notch from the tail of a female lobster.

This painless marking enables the female to breed two

to three times after being returned to the sea. In 2018,

69 projects concerning v-notching of lobsters received

support of €483 thousand. Each v-notched lobster

spawns an average of 7,500 eggs every second year

for six years after v-notching. A total of 32,000 lobsters

with a weight of some 27,000kg were released to

enhance the breeding stock. The 2018 releases

saw 240 million lobster larvae enter the system,

which would otherwise have been lost to the

breeding stock around the Irish coast.

Fisheries Local Action Groups

The Fisheries Local Area Action Group is a coastal

community development strategy with a fund of €12

million for seven designated Irish coastal communities.

In 2018, Fisheries Local Action Groups (FLAGs) around

the coast supported public aid of more than €1.9

million to 209 projects. The seven FLAGs initiated their

second year of project calls in early 2018. Nearly 350

project applications were received over the course

of 2018, with 285 finally selected for grant approval.

Other approved 2018 projects will be completed in

2019 and will contribute to the 2019 spend.

The economic development of coastal areas has

accounted for nearly 60% of grant aid. Community

projects that develop skills and local knowledge and

the promotion of social wellbeing and cultural heritage

comprise a further 25% of funds. Other projects have

focused on protecting and promoting the environment.

North Western Waters Advisory Council

Collaboration between BIM and the North Western

Waters Advisory Council (NWWAC) throughout 2018

sought to address key issues affecting the Irish

catching sector, in particular, the landing obligation

for demersal species in north-western waters.

Protected Species

BIM continued to monitor and report on bycatch

of protected species as required under EU Regulation

812/2004. Reports to date show that risk of bycatch

in Irish pelagic trawl fisheries is low. Issues with seals

in set-net fisheries have been the source of extensive

research and ongoing development of methods to

mitigate interactions.


Responsibly Sourced Seafood Standard

BIM’s Responsibly Sourced Seafood (RSS) Standard

offers financial and technical support to the Irish

catching sector to encourage responsible fishing

and to contribute to the sustainability of fish and

shellfish stocks. During 2018, consolidation of the RSS

continued and it is now the basis on which seafood

companies underpin their membership of Bord Bia’s

Origin Green Programme.

Marine Environment

Marine Litter

Together with the fisheries and aquaculture sector,

BIM is engaged in an ongoing programme of removing

waste plastic from the ocean through the voluntary

Fishing for Litter programme. This currently operates in

12 fishing ports around Ireland. Members of the fishing

sector and fish farmers have collected more than 230

tonnes of litter from the marine environment. Recycling

of plastic netting is also a central part of BIM’s work

to reduce marine litter, and a programme of collection

and shredding of ‘end-of-life’ nets has been established

with a view to recycling this material.

EU Organic Standards and Other Assurance Schemes

BIM continued to maintain the CQA ISO 17065/

EN45011 accredited assurance programme to the

aquaculture sector. Companies were also assisted

to achieve and retain accreditation to EU Organic

Standards for salmon and mussels, a prerequisite

for continued access to many premium markets.

CLAMS

The Co-ordinated Local Aquaculture Management

Systems (CLAMS) is an environmental initiative that

helps aquaculture businesses to work in harmony with

their environment and local community. Throughout

2018, a number of initiatives were undertaken by

CLAMS groupings. Five clean-ups were facilitated by

BIM in Killary Harbour, Cromane, Sneem, Roaring Water

Bay and Clew Bay, removing an estimated 46 tonnes

of mixed waste. Five recycling projects were also

undertaken during the year. Two took place in Killary

Harbour, where a mussel barrel project recycled more

than 200 old barrels and four derelict mussel rafts.

A recycling project in Cork removed more than 500

redundant rope mussel barrels for recycling, and old

steel oyster trestles were removed in Clew Bay and

Trawbreaga, with an estimated 64 tonnes of

steel removed under these projects.

SUMS During the year, inspections were performed on all of

the Special Unified Schemes for safe navigation (SUMS)

installations currently in place and maintenance and

repair work was undertaken in Clew Bay, Bannow Bay

and Dungarvan. Two extensions to existing schemes

were also put in place, one in Bantry, County Cork

and the other in Clew Bay, County Mayo.

Sustainability (Continued)

19

Aquaculture Grant Aid EMFF Spend in Aquaculture

The EMFF Programme invested €3 million in

support of 45 aquaculture projects through two

support schemes in 2018. This investment was evenly

split between supports for capital investment and

supports for innovation, research and advice. There

was good interest in capital investment, particularly

for oyster farming and increasingly from the salmon

sector, and both spend and the number of projects

have doubled since 2017.

Knowledge Gateway Scheme

The Knowledge Gateway Scheme is a funding

programme available to both the public sector

and the aquaculture industry. It supports projects that

promote knowledge, innovation and technology in

the aquaculture sector. Seven projects from third-

level research institutions and industry were fully

supported with public aid of €448,051 in 2018, and will

continue to be supported into 2019 and 2020. These

projects concern integrated multi-trophic aquaculture,

development of products from seaweed, environmental

management in connection with the Water Framework

Directive (WFD), animal husbandry and developing

techniques for production of native oysters.

Sustainable Aquaculture Scheme

This scheme supports projects that promote the

sustainable growth of output, value and employment

in the aquaculture sector, and is open to new or

existing aquaculture enterprises. During 2018, 38

aquaculture capital development projects were

supported with public aid of €2.6 million with a total

investment of €6.7 million. Four of these projects

looked at capital investments in mussel production,

27 concerned capital investment in oyster production,

three were for higher value capital investment in

salmon production, one project related to trout and

the final three projects were for multi-species projects

onshore. Oysters continue to enjoy a particularly

high price point at present and that is reflected in

the number of oyster projects being undertaken. It is

also likely that 2018 saw the release of some pent-

up demand for investment in oysters as aquaculture

licences are being renewed.

Aquaculture Licensing

Marine archaeological surveys were commissioned

in six areas: Castletownbere, Lough Swilly, Valentia,

Waterford Estuary, Wexford Harbour and Ballylongford.

Aquaculture profiling documents were produced to

support the Marine Institute in conjunction with the

NATURA 2000 Appropriate Assessments carried out

during the year. Seven areas were covered in the

documents: Castlemaine, Kilalla, Carlingford Lough,

the Shannon Estuary, Cork Harbour, Ballysadare and

Ballyness Bay. Further assistance was provided to the

aquaculture licensing process by helping producers

in bays to provide accurate information to the

Department of Agriculture, Food and the Marine

on aquaculture site layouts and access routes. The

areas concerned included Kenmare Bay, Wexford

Harbour and Carlingford Lough.

Fresh crab being processed, McBride’s Fishing, Co Donegal.

20 BIM ANNUAL REPORT AND FINANCIAL STATEMENTS 2018

21

Innovation

Innovation Strategic Plan

The Statement of Strategy published in 2018 set

out how BIM’s support for the seafood sector will be

delivered in new and exciting ways. BIM is building a new

framework for innovation and adopting new ways of

operating to enhance the global competitiveness of the

Irish seafood sector. These plans will enable Irish seafood

companies to act strategically and create extra value at

every stage of the supply chain.

A multi-campus seafood innovation Centre of Excellence,

led by BIM in partnership with the sector, research and

third-level institutions, will be established to encourage

investment in research and development. BIM is also

developing a new client engagement model for the

seafood sector based on a partnership approach, and is

making sources of market-led insight available to inform

and drive the sector’s expansion into new niches in the

global market. Through this, BIM will embed and promote

the widespread use of seafood-specific methodologies to

drive commercial growth across the sector in the quickest

and most efficient way possible.

Seafood Innovation Hub

BIM’s Seafood Innovation Hub (SIH) provides expertise

and technology to help the seafood industry develop

and test new products, reduce risk and stay on top of

market trends.

BIM undertook a range of innovation projects through

the SIH for the benefit of the sector in 2018. These

projects were facilitated by new innovation processes

in the SIH in Clonakilty, County Cork. The work enabled

BIM to provide expert support to identify client needs,

business model feasibility and commercial viability of

a range of projects. This portfolio included innovation

projects on underutilised blue whiting raw material;

whitefish rest product; and specific client growth

projects in mackerel, whitefish and shellfish.

Seafood R&D Programme

BIM’s Seafood R&D Programme supports research and

development projects aimed at developing new or

improved products and processes for the sector which

are market led and in collaboration with industry, and

recognised Research Performing Organisations (RPO’s).

This programme provides a means for industry to submit

relevant R&D project proposals to be undertaken by BIM

for the benefit of the sector as a whole with a spend of

€392,091 in 2018.

Projects included research into new bait for brown

crab; identification of potential commercial extracts/

products from mussels contaminated with naturally

occurring biotoxins; extending whitefish shelf-life;

extracting value from pelagic blood water; blue whiting

calcium powder bio-availability; ehancing cell culture

health using marine magnesium mineral extracts; and

the effect of blue whiting protein on human health and

dietary control.

Seafood Innovation and Business Planning

The Seafood Innovation and Business Planning scheme

supports innovation and new product development

through industry and public projects. In 2018, 15

innovation and business planning projects received

total EMFF supported public aid of €1.1 million.

Funding under the scheme included seven projects

from processing enterprises that were supported with

grant aid of €80,698 representing a total investment

of €161,397. The projects covered a broad range of

new product development and enhancement activities

related to fish, seaweed and seafood derivative

products; consumer and market testing; market

feasibility studies; and business planning. A further

eight projects undertaken by BIM for the benefit of the

sector amounted to a spend of €1 million in 2018.

Innovation is key to developing Ireland’s seafood economy and with the help of BIM’s innovation supports, Ireland has expanded in the global marketplace. In 2018, BIM worked with the seafood sector to commercialise innovation and deliver new and profitable growth opportunities.


BIM’s Client Engagement team provided an expert

panel of professional mentors to work with new and

existing seafood businesses. Supports included the

development of company growth plans, strategy,

business partnerships and financial structuring. The

team offered a conduit to BIM’s services and led to

a deeper understanding of client needs as well as

facilitating the development of a partnership model to

underpin company growth. It also gave clarity on the

requirements needed to support company ambitions

and the services that BIM offers. In addition, an

Innovation Advisory Programme allowed graduate and

masters students to upskill in technical and seafood

business-related areas in the SIH.

Seafood Scaling and New Market Development

This scheme supports industry-led projects that

promote economies of scale through industry co-

operation, joint ventures and shared route-to-market

structures. It actively helps and incentivises companies

to combine operations and build collective sales under

a single market-facing structure. In 2018, six seafood

scaling and new market development projects received

total EMFF supported public aid of €476,153.

Two projects ran in 2018 and involved two collectives

– made up of individual processing enterprises that

combined to invest in developing their expansion in

Asia. These two projects accounted for €122,549 in

support, which at a grant rate of 50%, leveraged total

investment of €245,099 by the two collectives.

BIM undertook four scaling and new market

development projects for the benefit of the sector at a

cost of over €353,604.

Seafood Processing Capital Investment Scheme

The Seafood Processing Capital Investment Scheme

supports projects aimed at reducing energy costs;

improving safety, health, quality, hygiene and traceability;

and adding value through processing, presentation and

packaging. In 2018, 21 capital investment projects,

implemented by 16 seafood companies, were supported

with public aid of some €1.9 million. This support

leveraged an estimated investment of €7.1 million in the

seafood processing sector.

Technical Innovation

In addition to market-led innovation, BIM also works

closely with industry to provide technical solutions that

improve efficiency of raw material production.

Pelagics

While demand for marine proteins extracted from

pelagic species grows, proposed quota cuts, the

potential Brexit impact on access to fishing waters,

higher costs, overcapacity in processing and a truncated

season have created significant challenges in the sector.

To combat this, BIM developed a project to increase the

value of Ireland’s blue whiting by shifting the resource

from low-value fishmeal to higher-value products. BIM

has produced three fully costed business models for

this, including filleting for food service applications,

surimi and high-grade pet foods.

Project Atlantic

Project Atlantic is a BIM-led project with a joint industry

and state steering group. It enables the Irish seafood

sector to add value to increased landings into Irish

fishery ports.

Ireland has a quota of approximately 20% of the 1.2

million tonnes of seafood caught annually off the

Irish Atlantic coast. This highlights the opportunity to

achieve the goal set in Food Wise 2025 of significantly

increasing additional landings into Ireland and

generating value and employment in processing and

ancillary port services.

Specific deliverables include the development of an

inventory of port services; optimising the route to

market; the implementation of a sales system with

advanced landing and price information; and the

establishment of a sales and distribution centre.

BIM is engaging with the Irish Strategic Investment Fund

(ISIF) to implement a pilot programme to validate the

business case for private investment.

Innovation (Continued)

23

Other Whitefish

2018 saw the successful testing of prototype filleting

technology at the SIH. A project is now underway to

strategically develop value from Ireland’s large whiting

and haddock resources and to facilitate a strategic

alliance between a co-op and seafood producer on raw

material supply. The project involves developing the

route to market and has the goal of adding value to

1,000 tonnes of product.

Salmon and Shellfish

Salmon and shellfish producers are engaged with a

number of BIM initiatives. In 2018, eight international

start-ups participated in Hatch, an aquaculture

accelerator for start-ups centred in UCC. The

programme offers financial supports, physical space

and access to venture capitalists for development in

exciting new areas such as environmental monitoring,

stock genetics, feed and disease control.

Seaweed Development Programme

The Irish seaweed-farming sector is supported

through BIM’s Seaweed Development Programme.

BIM began a two-year project in 2018, studying anti-

methanogenic properties of farmed Irish seaweeds

and the potential for their inclusion in ruminant diets to

reduce methane production in cattle and sheep. The

Department of Agriculture, Food and the Marine and

Teagasc are also collaborating on this project.

BIM’s EMFF funded seaweed hatchery programme

was successful in producing large volumes of brown

seaweed. More than 15,000 metres of seeded

collector string was produced in 2018 for deployment

to sea. There was also success in developing farming

techniques for high-value red seaweed types. This

knowledge will be used to culture the necessary

seaweed volume for the anti-methanogenic studies

when animal testing is undertaken.

Other Projects

A new inshore survey vessel, the MV T. Burke II, was

commissioned and built in order to improve the

scientific and survey data required by DAFM to manage

the bottom-grown mussel sector. Using the original

survey vessel, more than 5,000 tonnes of mussel seed

was located for the industry.

In conjunction with Bord na Móna, the Integrated

Multitrophic Aquaculture project to culture perch,

trout, duckweed and micro algae in a pond system was

launched in 2018. The feasibility of using cut-away

peat land to construct these ponds was examined,

and work was also undertaken to improve production

efficiencies and hence profitability in the farmed

salmon and oyster farming sectors.

24 BIM ANNUAL REPORT AND FINANCIAL STATEMENTS 2018

Commercial Scuba and Surface Diving Programme, BIM National Fisheries College, Castletownbere, Co Cork.

25

Competitiveness

Fishery Improvement Projects

Fishery Improvement Projects (FIPs) are a globally-

recognised means of identifying and communicating

measurable actions to improve the management and

sustainability of fisheries. Four FIPs focusing on brown

crab, Nephrops, whitefish and albacore tuna were

established in 2017 and continued into 2018. Regular

meetings, chaired by an independent facilitator, were

held throughout the year and detailed work plans

covering the next two-to-three years have been

developed. Fishery assessments have been completed

for Nephrops, albacore tuna, monkfish, megrim,

hake, whiting and haddock. The FIPs concept was

presented at various workshops and conferences, and

several articles have been published in the trade press

throughout the year.

Data Collection Multiannual Programme (DC MAP)

BIM is the national agency with responsibility for

collecting economic data on the seafood sector. The

scope and type of information collected are set out

in various EU regulations, collectively known as the

Data Collection Multiannual Programme, or DC MAP

– a multiannual Union programme for the collection,

management and use of data in the fisheries and

aquaculture sectors for the period 2017-2019. Data

is collected and analysed annually from the catching,

processing and aquaculture sectors through the

National Seafood Survey. This information is then

reported to the EU Commission.

As part of this programme, BIM chairs the STECF Expert

Working Group on the production of the EU Fisheries

report and the PGECON – Planning Group on Economic

issues, an EU expert group on fisheries, aquaculture

and processing data collection.

As a leading producer of high-quality, sustainably-sourced seafood, Ireland’s competitiveness in the global marketplace is key to its success. Throughout 2018, BIM worked with the seafood industry to address issues of supply and scale, and helped companies to develop the business skills they need to grow.


SecFish

In 2018, BIM participated in the EU-funded project

SecFish, the results of which will improve the quality

of the data collection and strengthen regional

cooperation regarding economic data on fleets,

aquaculture and fish processing. BIM is one of nine

consortium members to deliver this project. All partners

are involved in regular data collection, and cooperation

in the project will further improve the common

understanding of important aspects of economic data

collection in the EU.

The Business of Seafood Report

In March 2018, BIM published its annual snapshot of

Ireland’s seafood sector, The Business of Seafood

report. This publication sets out key economic statistics

for Ireland’s seafood sector across a range of areas,

including production, employment and the value of the

seafood industry.

Catching Sector Forum

As part of the Change Management Programme and

in conjunction with the Producers’ Organisations and

fishermen’s co-operatives, BIM set up a stakeholder

forum for the catching sector in early 2017. The

National Fishermen’s Development Group (NFDG)

comprises fishermen operating vessels of all sizes

and from all sectors, including polyvalent, pelagic and

inshore. It provides a platform for dialogue between

fishermen on ‘grassroots’ issues relating to the

operation of fishing vessels, and allows for the transfer

of best-practice and the dissemination of knowledge

about issues impacting the day-to-day running of

fishing vessels.

During 2018, the NFDG met regularly and

representatives from the Marine Institute, the Sea

Fisheries Protection Authority (SFPA), insurance

services, financial services and BIM were invited to

discuss a range of topics. A user-friendly guide on the

Working Time Directive, and time recording under the

directive, was developed. A short communication piece

was commissioned by an independent film-maker and

several articles were published in the national and

trade press about the work of the NFDG.

Fisheries Management Chart

The BIM Fisheries Management Chart provides the

fishing community with a guide to fisheries legislation,

including information relating to quotas and fishing

gear regulations. The chart is produced annually and

during 2018, 2,000 copies were distributed to all

vessels over ten metres in the Irish fleet. An online

version of the Fisheries Management Chart has also

been developed to provide guidance to the fisheries

and aquaculture sectors with respect to regulations.

Taste the Atlantic

Taste the Atlantic, a dedicated seafood trail developed

with Fáilte Ireland, showcases the excellent fish and

shellfish being cultivated and harvested in the clean,

clear waters of Ireland’s Atlantic coast. Products

available along the trail include the Irish rock oysters,

rope-grown mussels, organic salmon and the shellfish

delicacy, abalone. Visitor experiences are designed to

highlight the contribution of these producers, not only

to their local communities but also to Ireland’s seafood

and coastal heritage. The seafood journey is supported

by local restaurants and cafés, where fresh, locally

caught and farmed produce can be sampled.

In 2018, the trail was expanded to include 21 Seafood

producers from Kinsale in County Cork to Malin Head

in County Donegal, and a number of informative signs

were placed along the trail in Skibbereen, Bantry,

Glengarriff, Cromane, Killary and Mulroy Bay. These

signs have enhanced the experience of tourists and

visitors to the trail. The programme also provides

communities and schools with an understanding of

seafood operators in their area, and promotes the

benefits of aquaculture as a healthy and natural food

source, as well as developing the visitor experience

along the way.

Taste the Atlantic received a much wider audience in

2018 with the participation of Joan Mulloy as brand

ambassador. Mulloy is a professional sailor and carried

the Taste the Atlantic brand into the Solitaire Urgo

le Figaro, an endurance solo yacht race in the Bay of

Biscay.

Competitiveness (Continued)

27

Aquaculture Business Mentoring

BIM’s bespoke mentoring programme for aquaculture

producers has proven to be a valuable resource. A

total of ten companies availed of the service in 2018.

Companies are brought into this structured programme

to look at business development plans and a range of

supports are made available from business analysis and

planning to market access and funding opportunities.

Businesses who have undergone mentoring have

been able to make significant changes to their

business model resulting in increased efficiencies and

profitability.

Food Safety Management Programme

BIM works with seafood businesses to increase their

processing capabilities by assisting Food Business

Operators (FBOs) with their Integrated Food Safety

Management Systems. This enables them to comply

with food safety laws, certification programme

standards and best practice recommendations.

The organisation offers expert advice on the

implementation of Food Safety Management Systems,

incorporating a risk-based Hazard Analysis and Critical

Control Point (HACCP) approach.

Under EU and Irish legislation, particular categories of

seafood establishments are required to be approved

by the Sea Fisheries Protection Authority (SFPA). This

programme assists FBOs to achieve such approval,

which in turn ensures that seafood consumed,

distributed, marketed or produced in the State meets

the highest standards of food safety and hygiene, and

enjoys an unequalled reputation in the marketplace.

This programme also provides ongoing training and

assistance to FBOs.

Shellfish Depuration Programme

In conjunction with BIM’s Food Safety Management

Programme, the Shellfish Depuration Programme aims

to improve the level of food safety management in

the Irish farmed shellfish sector, by providing expert

technical support, advice and guidance in the form of

depuration installation assistance and validation.

China Seafood Council

The BIM-led China Seafood Council is a forum for Irish

shellfish collectives and joint ventures operating in the

Chinese market. It aims to help members collectively

address the challenges of market access, and

identify sectors of the business where efficiencies

can be created. Recent projects have included the

development of online seafood platform proposal,

streamlining commercial practices, market research,

addressing regulatory issues, labour and by-product

optimisation.

Irish Oyster Packers Group

Farmed Irish oysters are among the fastest growing

Irish seafood exports to the lucrative Chinese market.

The Irish Oyster Packers Group, made up of 12 Bord

Bia Origin Green accredited companies, supports the

Irish oyster industry to adopt a direct sales approach in

this market and build on best-in-class operations. The

group, coordinated by BIM, meets on a quarterly basis,

and topics range from the technical development of

the oyster industry to coordinated plans on market

development with Bord Bia. The success of this

collaborative network is evident in the marketplace,

with exports alone to Asia increasing by 50% in 2018.

The Asian market now accounts for over 26% of all

oysters exported from Ireland.

National Seafood Awards

The National Seafood Awards took place at Christ

Church Cathedral, Dublin, in November 2018. The

awards recognise the outstanding achievements

of seafood industry leaders across Ireland in four

overarching categories based on BIM’s main strategic

priorities: innovation, sustainability, competitiveness

and skills.

There were 13 award winners on the night, chosen

from 37 finalists and representing fishing, aquaculture,

seafood processing and retail sectors. Two special

awards, BIM Best Student and BIM Lifetime Achievement

award also formed part of the industry event. BIM

Best Student was presented to IT Carlow student

Kate Dempsey, and the BIM Lifetime Achievement

Award went to Margaret Downey-Harrington for her

contribution to Ireland’s seafood sector including her

outstanding work in the foundation of Mná na Mara,

the first national network for women in fisheries

in Ireland.


Corporate Governance

In 2018, BIM launched the new Statement of Strategy

2018-2020.

Also in 2018, BIM reviewed the Oversight and

Performance Delivery Agreement, signed in 2017, and

agreed to revised key performance indicators for the

year. The Agreement formalises the arrangements

between the Department of Agriculture, Food and the

Marine (DAFM) and BIM for oversight and reporting of

the organisation’s activities.

An efficient finance function is in place to ensure BIM

manages and controls its resources. This includes

meeting and adhering to relevant accounting standards

and operating effective financial management systems

and controls. During the year, BIM’s internal auditors

conducted a review of the internal controls and found

that the level of assurance achieved was substantial

– the highest level available. BIM also ensures that

the Department of Finance and the Department of

Public Expenditure and Reform (DPER) budgetary

measures are implemented, in terms of salary, travel

rates, procurement and other expenditure savings.

Financial statements for the year have been prepared

in accordance with the requirements of FRS 102 and

Circular 13/2014.

During 2018, BIM recruited six graduates and a number

of new staff including nine permanent staff and

five fixed-term contract staff. Four staff members

were recruited under Interreg funding, three under

EMFF funding and one in the Marine Institute. The

recruitment process was managed in line with the

requirements of DAFM and DPER.

Governance and Compliance

Throughout 2018, BIM worked to ensure the enhanced

obligations of the Code of Practice for the Governance

of State Bodies (2016) were delivered and that the

organisation was in full compliance with its obligations.

During 2018, BIM updated its Risk Management

Policy and associated framework. An Executive Risk

Committee was established and the format of the

Corporate Risk Register was updated.

As part of its drive for sustainable development of the Irish seafood industry, BIM is committed to providing a range of technical, training and business supports, and to ensuring best practice and good governance in all of its activities. BIM resources, including staff, finances, technology and information systems, are dedicated to creating the best outcomes for the industry.

29

The Board acknowledges its responsibility in fulfilling

key functions under the Code, including reviewing and

guiding strategic direction and major plans of action,

risk management policies and procedures, annual

budgets and business plans, setting performance

objectives, monitoring implementation and

performance, and overseeing major capital expenditure

and investment decisions. In adherence to section

46 of the Code of Practice for the Governance of

State Bodies (2016) the Board completed an external

evaluation of performance in 2018 and has chosen to

submit an annual report and financial statements that

comply with the Code when reporting for 2018.

The Chairman of BIM acknowledges his responsibility

as the leader of the Board and is committed to

ensuring its effectiveness on all aspects of its role.

In line with the Code, the Chairman has provided a

written confirmation in the form of the Chairperson’s

Comprehensive Report to the Minister for Agriculture,

Food and the Marine that BIM is in compliance with

the Code, where applicable. The Chairperson has also

provided a report to the Minister regarding the system

of internal control, which is included in this annual

report.

BIM’s Chief Executive Officer confirms compliance with

his roles and responsibilities as set out under the Code.

During 2018, the CEO met with the representatives

of DAFM to review BIM’s performance, outlook for the

future and governance arrangements.

In accordance with the Ethics in Public Office Acts,

1995 and 2001, members of the Board of BIM and staff

(AP and above) are required to submit a declaration

of interests annually. These are, in turn, submitted by

BIM to the Minister for Agriculture, Food and the Marine

and/or the Standards in Public Office Commission, as

appropriate.

The Protected Disclosures Act, 2014 Section 22

requires BIM to prepare and publish a report giving

information in relation to disclosures received or made

to it during the year. No disclosures were received

during 2018.

In July 2018, there was one reappointment to the

board of BIM: Kieran Calnan was reappointed as

Chairman. The appointment was made by the Minister

for Agriculture, Food and the Marine, Michael Creed

TD. Kieran Calnan was subsequently appointed by the

Board as a member of the Audit and Risk Committee.

During 2018, the Audit and Risk Committee undertook

reviews and was presented with reports in the following

areas: Code of Practice, consultants, grants and

internal controls.

The financial statements, as approved by the Audit and

Risk Committee and the Board, were subject to audit by

the Office of the Comptroller and Auditor General with

no significant findings. Four Audit and Risk Committee

meetings were held in 2018.

Central Government frameworks were availed of where

relevant and available. There are significant benefits

to BIM from utilising these frameworks, which include

but are not limited to: easy access to preselected

service providers, flexibility, best practice, efficiency

and value for money. During 2018, BIM advertised 54

procurement competitions with a potential value in

excess of €8 million.

Information and Communications Technology

The ‘Cloud First’ strategy continues to drive significant

changes in IT infrastructure and end user services. In

2018, BIM moved to the Office 365 platform, which

gives users the ability to access their mail on any

device without the need to establish a connection back

to head office.

Office 365 and its ancillary applications are allowing

BIM to roll out other end user services to the cloud.

The Customer Relations Management (CRM) project

will allow client-facing staff to interact with client

records to not only track progress with BIM’s industry

support effort, but to provide up-to-date information

to all staff, ensuring that we are providing guidance

that is targeted, relevant and accurate. Alongside the

CRM, the replacement of the finance system with

Microsoft NAV began in 2018. Once completed, this

will allow for tight integration with the CRM, providing

a full view of clients to relevant staff. A prerequisite

for the completion of these projects was a rollout of

Windows 10; improvement of our communication links

to sites such as Clonakilty; a rollout of a mobile device

management system to secure the devices used

for this remote working; and a review of our disaster

recovery planning, all of which were completed for the

most part in 2018.


GDPR, Freedom of Information, Parliamentary Questions and Access to Information on the Environment

BIM continues to meet its obligations in relation to

responding to Freedom of Information requests,

Parliamentary Questions and Access to Information

on the Environment requests. During 2018, BIM

received five Freedom of Information requests on

subjects including Board expenses, salaries paid

based on gender, sponsorship, location of offices and

occupancy rates. BIM provided advice in response to

four Parliamentary Questions from various political

representatives in 2018, which were addressed directly

to the TD and copied to DAFM. Questions received

included those on positions filled, contracts awarded,

public consultations and insurance premiums. Three

requests were received under Access to Information

on the Environment legislation during 2018.

BIM also introduced a GDPR support system, which

includes a training portal for staff, a document

management system, incident log and policy repository.

Participation in the training portal was required from

all staff.

Grants Administration

BIM continues to administer a range of grant schemes

under the Seafood Development Operational

Programme. These included 12 schemes funded by

the European Maritime and Fisheries Fund (EMFF) as

follows:

Fisheries

— Sustainable Fisheries Scheme (Discards)

— Inshore Fisheries Conservation Scheme:

Lobster V-Notching

— Fisheries Local Area Development (FLAD) Scheme

— New Fisherman Scheme

— Producer Organisation Scheme

— Seafood Training Scheme

— Seafood Capacity Building Scheme

Aquaculture

— Sustainable Aquaculture Scheme

— Knowledge Gateway Scheme

BDI

— Seafood Scaling and New Market Development

Scheme

— Seafood Innovation and Business Planning Scheme

— Seafood Capital Investment Scheme

In addition to these EMFF schemes, BIM administers

three non EMFF fisheries (de minimis) safety scheme

funded through the Exchequer.

Corporate Governance (Continued)

31

Ard Reachtaire Cuntas agus Ciste Comptroller and Auditor General

Report for presentation to the Houses of the Oireachtas

An Bord lascaigh MharaOpinion on financial statements

I have audited the financial statements of An Bord lascaigh Mhara for the year ending 31 December 2018 as required under the provisions of section 5 of the Comptroller and Auditor General (Amendment) Act 1993. The financial statements comprisel the statement of income and expenditure and retained revenue reservesl the statement of comprehensive incomel the statement of financial positionl the statement of cash flows andl the related notes, including a summary of significant accounting policies.

In my opinion, the financial statements give a true and fair view of the assets, liabilities and financial position of An Bord lascaigh Mhara at 31 December 2018 and of its income and expenditure for 2018 in accordance with Financial Reporting Standard (FRS) 102 – The Financial Reporting Standard applicable in the UK and the Republic of Ireland.

Basis of opinion

I conducted my audit of the financial statements in accordance with the International Standards on Auditing (ISAs) as promulgated by the International Organisation of Supreme Audit Institutions. My responsibilities under those standards are described in the appendix to this report. I am independent of An Bord lascaigh Mhara and have fulfilled my other ethical responsibilities in accordance with the standards.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Report on information other than the financial statements, and on other matters

An Bord lascaigh Mhara has presented certain other information together with the financial statements. This comprises the annual report including the governance statement and Board members’ report, and the statement on internal control. My responsibilities to report in relation to such information, and on certain other matters upon which I report by exception, are described in the appendix to this report.

I have nothing to report in that regard.

Seamus McCarthy Comptroller and Auditor General 23 October 2019


Appendix to the report

Responsibilities of Board members

As detailed in the governance statement and Board members’ report, the Board members are responsible forl the preparation of financial statements in the form

prescribed under section 9 of the First Schedule to the Sea Fisheries Act 1952 ensuring that the financial statements give a true and fair view in accordance with FRS102

l ensuring the regularity of transactionsl assessing whether the use of the going concern basis of

accounting is appropriate, andl such internal control as they determine is necessary to

enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Responsibilities of the Comptroller and Auditor General

I am required under the Comptroller and Auditor General (Amendment) Act 1993 to audit the financial statements of An Bord lascaigh Mhara and to report thereon to the Houses of the Oireachtas.

My objective in carrying out the audit is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement due to fraud or error. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with the ISAs, I exercise professional judgment and maintain professional scepticism throughout the audit. In doing so,l I identify and assess the risks of material misstatement of the

financial statements whether due to fraud or error; design and perform audit procedures responsive to those risks; and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

l I obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal controls.

l I evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures.

l I conclude on the appropriateness of the use of the going concern basis of accounting and, based on the audit evidence obtained, on whether a material uncertainty exists related to events or conditions that may cast significant

doubt on An Bord lascaigh Mhara’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my report to the related disclosures in the financial statements or, If such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my report. However, future events or conditions may cause An Bord lascaigh Mhara to cease to continue as a going concern.

l I evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

Information other than the financial statements

My opinion on the financial statements does not cover the other information presented with those statements, and I do not express any form of assurance conclusion thereon.

In connection with my audit of the financial statements, I am required under the ISAs to read the other information presented and, in doing so, consider whether the other information is materially inconsistent with the financial statements or with knowledge obtained during the audit, or if it otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact.

Reporting on other matters

My audit is conducted by reference to the special considerations which attach to State bodies in relation to their management and operation. I report if there are material matters relating to the manner in which public business has been conducted.

I seek to obtain evidence about the regularity of financial transactions in the course of audit. I report if there is any material instance where public money has not been applied for the purposes intended or where transactions did not conform to the authorities governing them.

I also report by exception if, in my opinion,l I have not received all the information and explanations I

required for my audit, orl the accounting records were not sufficient to permit the

financial statements to be readily and properly audited, orl the financial statements are not in agreement with the

accounting records.

33

Financial Statements

Governance Statement and Board Members’ Report 34

Statement on Internal Control 38

Statement of Income and Expenditure and Retained Revenue Reserves 41

Statement of Comprehensive Income 42

Statement of Financial Position 43

Statement of Cash Flows 44

Notes to the Financial Statements 45


Governance Statement and Board Members’ Report

Governance

The Board of BIM was established under the Sea Fisheries Act 1952. The functions of the Board are set out in section 15 of this Act. The Board is accountable to the Minister for Agriculture, Food and the Marine. The Board is responsible for ensuring good governance and performs this task by setting strategic objectives and targets and taking strategic decisions on all key business issues. The regular day-to-day management, control and direction of BIM is the responsibility of the Chief Executive Officer (CEO) and the senior management team. The CEO and the senior management team must follow the broad strategic direction set by the Board, and must ensure that all board members have a clear understanding of the key activities and decisions related to the entity, and of any significant risks likely to arise. The CEO acts as a direct liaison between the Board and management of BIM.

Board Responsibilities

The work and responsibilities of the Board are set out in the Oversight and Performance Delivery Agreement, which also contains the matters specifically reserved for Board decision. Standing items considered by the Board include:

— declaration of interests,

— reports from committees,

— financial reports/management accounts,

— performance reports, and

— reserved matters.

Section 15 of the Sea Fisheries Act 1952 requires the Board of BIM to keep, in such form as may be approved by the Minister for Agriculture, Food and the Marine with consent of the Minister for Public Expenditure and Reform, all proper and usual accounts of money received and expended by it.

In preparing these financial statements, the Board of BIM is required to:

— select suitable accounting policies and apply them consistently,

— make judgements and estimates that are reasonable and prudent,

— prepare the financial statements on the going concern basis unless it is inappropriate to presume that it will continue in operation, and

— state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

The Board is responsible for keeping adequate accounting records which disclose, with reasonable accuracy at any time, its financial position and enables it to ensure that the financial statements comply with Section 9 of the first schedule of the Sea Fisheries Act 1952. The maintenance and integrity of the corporate and financial information on BIM’s website is the responsibility of the Board.

The Board is responsible for approving the annual plan and budget. An evaluation of the performance of BIM by reference to the annual plan and budget has been carried out.

The Board is also responsible for safeguarding its assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Board considers that the financial statements of BIM give a true and fair view of the financial performance and the financial position of BIM at 31st December 2018.

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Board Structure

The Board consists of a Chairperson and five ordinary members, all of whom are appointed for the Department of Agriculture, Food and the Marine. The members of the Board were appointed for a period of three years and meet on a monthly basis. The table below details the appointment period for current members:

Board Member Role Date Appointed

Kieran Calnan Chairperson 13th June 2018

Lisa Vaughan Director 21st June 2016

William Deasy Director 26th July 2017

Raymond Harty Director 26th July 2017

Damien McLoughlin Director 26th July 2017

Seán O’Donoghue Director 26th July 2017

The Board has established the following committee:

Audit and Risk Committee: comprises three board members and one independent member. The role of the Audit and Risk Committee (ARC) is to support the Board in relation to its responsibilities for issues of risk, control and governance and associated assurance. The ARC is independent from the financial management of the organisation. In particular the Committee ensures that the internal control systems including audit activities are monitored actively and independently. The ARC reports to the Board after each meeting, and formally in writing annually.

The members of the Audit and Risk Committee are:

— Lisa Vaughan (Chairperson)

— Kieran Calnan

— Seán O’Donoghue

— Gearóid Breathnach

There were four meetings of the ARC in 2018.

BoardAudit & Risk Committee

Fees2018€’000

Expenses2018€’000

Kieran Calnan 10 3 - 6

Lisa Vaughan 9 4 8 1

William Deasy 9 - 8 5

Raymond Harty 9 - 8 4

Damien McLoughlin 9 - - -

Seán O’Donoghue 10 4 8 4

Gearóid Breathnach - 4 - 1

32 21

The Chairman, Kieran Calnan, has waived his entitlement to a Board fee in relation to his appointment.

There was one director, Damien McLoughlin, who did not receive a Board fee under the One Person One Salary (OPOS) principle.

Key Personnel Changes

Kieran Calnan was re-appointed by the Minister to serve as BIM Chairman for a further three-year term (13th June 2018 to 12th June 2021).


Governance Statement and Board Members’ Report (Continued)

Disclosures Required by Code of Practice for the Governance of State Bodies (2016)

The Board is responsible for ensuring that BIM has complied with the requirements of the Code of Practice for the Governance of State Bodies (2016) (“the Code”), as published by the Department of Public Expenditure and Reform. The following disclosures are required by the Code:

Employee Short-Term Benefits Breakdown

Employees’ short-term benefits in excess of €60,000 are categorised in Note 9(c) to the Financial Statements.

Consultancy Costs

Consultancy costs include the cost of external advice to management and exclude outsourced ‘business-as-usual’ functions.

2018€’000

2017€’000

Legal Advice 80 18

Financial/Actuarial Advice 51 4

Human Resources 87 54

Business Improvement 53 118

Other - -

Total Consultancy Costs 271 194

Consultancy Costs Capitalised - -

Consultancy Costs Charged to the Income and Expenditure and Retained Revenue Reserves 271 194

Total 271 194

Legal Costs and Settlements

The table below provides a breakdown of amounts recognised as expenditure in the reporting period in relation to legal costs, settlements and conciliation and arbitration proceedings relating to contracts with third parties. This does not include expenditure incurred in relation to general legal advice received by BIM which is disclosed in consultancy costs above.

2018€’000

2017€’000

Legal Fees – Legal Proceedings - -

Conciliation and Arbitration Payments - -

Settlements - -

Total - -

37

Travel and Subsistence Expenditure

Travel and subsistence expenditure is categorised as follows:

2018€’000

2017€’000

Domestic

– Board* 20 26

– Employees 578 537

International

– Board* 1 1

– Employees 150 75

Total 749 639

* Includes travel and subsistence of €15,000 paid directly to board members in 2018 (2017: €15,000). The balance of €6,000 (2017: €11,000) relates to expenditure paid by (entity) on behalf of the board members.

Hospitality Expenditure

The Income and Expenditure Account includes the following hospitality expenditure:

2018€

2017€

Staff hospitality - -

Client hospitality - -

Total - -

Statement of Compliance

The Board has adopted the Code of Practice for the Governance of State Bodies (2016) and has put procedures in place to ensure compliance with the Code. BIM was in full compliance with the Code of Practice for the Governance of State Bodies (2016) for 2018.

Kieran Calnan Chairperson

8th October 2019


Statement on Internal Control

Scope of Responsibility

On behalf of BIM I acknowledge the Board’s responsibility for ensuring that an effective system of internal control is maintained and operated. This responsibility takes account of the requirements of the Code of Practice for the Governance of State Bodies (2016).

The key procedures which the board members have established with a view to providing effective internal control are as follows:

— A clear focus on business objectives as determined by the Board in the light of the statutory responsibilities.

— A defined organisational structure with clear lines of responsibility, delegation of authority and segregation of duties designed to provide an appropriate control environment.

— A risk management process which considers the strategy and business plans in the context of the annual budget process when financial plans and targets are set and reviewed by the Board in the light of determined objectives.

— A reporting and control system which includes review of the annual budget by the Board and regular review of actual results against budget.

— Control procedures – comprehensive procedures manuals are maintained by the Board in respect of all of its main activities. In particular there are clearly defined limits and procedures for financial expenditure, including procurement and capital expenditure.

— Monitoring systems – compliance with control procedures is monitored by the internal audit function that operates in accordance with the framework for the application of best practice as set out in the Code of Practice for the Governance of State Bodies (2016). The work of internal audit is informed by analysis of the risk to which BIM is exposed. The Audit and Risk Committee (ARC) has received the report of internal audit for 2018, which included the Internal Auditor’s opinion on the adequacy and effectiveness of the system of internal control, and this was presented to the Board. The internal audit and monitoring systems are supplemented by audit work performed annually on the various grant aid measures by external auditors as required under the governing EU legislation of the measures. A three-year internal audit plan from June 2017 to May 2020 was approved by the Board in May 2017.

— The ARC, established by the Board in 2009 consists of non-executive board members and one independent external member. It is chaired by a Board Member other than the Chairman of the main Board. The Board’s monitoring and review of the effectiveness of internal control is informed by reports to the Audit & Risk Committee by management, the external auditors who carry out work on EU Grant Measures and comments made by the Comptroller & Auditor General in his Management Letter or other reports. In addition, the Board has as required, commissioned independent reviews of specific internal control systems in the organisation.

Purpose of the System of Internal Control

The system of internal control is designed to manage risk to a tolerable level rather than to eliminate it. The system can therefore only provide reasonable and not absolute assurance that assets are safeguarded, transactions authorised and properly recorded, and that material errors or irregularities are either prevented or detected in a timely way.

The system of internal control, which accords with guidance issued by the Department of Public Expenditure and Reform has been in place in BIM for the year ended 31st December 2018 and up to the date of approval of the financial statements.

Capacity to Handle Risk

BIM has an ARC comprising three board members, one of whom is the Chair, and one independent external member, with financial and audit expertise. The ARC met four times in 2018.

BIM has outsourced its internal audit function; it is adequately resourced and conducts a programme of work agreed with the ARC.

The ARC has developed a risk management policy which sets out its risk appetite, the risk management processes in place and details the roles and responsibilities of staff in relation to risk. The policy has been issued to all staff who are expected to work within BIM’s risk management policies, to alert management on emerging risks and control weaknesses and assume responsibility for risks and controls within their own area of work.

39

Risk and Control Framework

BIM has implemented a risk management system which identifies and reports key risks and the management actions being taken to address and, to the extent possible, to mitigate those risks.

A risk register is in place which identifies the key risks facing BIM and these have been identified, evaluated and graded according to their significance. The register is reviewed and updated by the ARC on a quarterly basis, and is a standing item for the Board. The outcome of these assessments is used to plan and allocate resources to ensure risks are managed to an acceptable level.

The risk register details the controls and actions needed to mitigate risks and responsibility for operation of controls assigned to specific staff. I confirm that a control environment containing the following elements is in place:

— Procedures for all key business processes have been documented,

— Financial responsibilities have been assigned at management level with corresponding accountability,

— There is an appropriate budgeting system with an annual budget which is kept under review by senior management,

— There are systems aimed at ensuring the security of the information and communication technology systems,

— There are systems in place to safeguard the assets, and

— Control procedures over grant funding to outside agencies ensure adequate control over approval of grants and monitoring and review of grantees to ensure grant funding has been applied for the purpose intended.

Ongoing Monitoring and Review

Formal procedures have been established for monitoring control processes and control deficiencies are communicated to those responsible for taking corrective action and to management and the Board, where relevant, in a timely way. I confirm that the following ongoing monitoring systems are in place:

— Key risks and related controls have been identified and processes have been put in place to monitor the operation of those key controls and report any identified deficiencies,

— Reporting arrangements have been established at all levels where responsibility for financial management has been assigned, and

— There are regular reviews by senior management of periodic and annual performance and financial reports which indicate performance against budgets/forecasts.

Procurement

I confirm that BIM has procedures in place to ensure compliance with current procurement rules and guidelines and that during 2018 BIM complied with those procedures. BIM is in compliance with current procurement rules and guidelines as set out by the Office of Government Procurement.

Review of Effectiveness

I confirm that BIM has procedures to monitor the effectiveness of its risk management and control procedures. BIM’s monitoring and review of the effectiveness of the system of internal financial control is informed by the work of the internal and external auditors, the ARC which oversees their work, and the senior management within BIM responsible for the development and maintenance of the internal financial control framework.

I confirm that the Board conducted an annual review of the effectiveness of the internal controls for 2018.

Internal Control Issues – Tax Compliance

A comprehensive self-review of tax compliance was completed in 2019 with specialist external tax assistance. Details of the underpayment of tax identified in the course of the self-review were set out in an unprompted voluntary disclosure submitted to Revenue in 2019. The unprompted voluntary disclosure showed an amount payable in respect of 2018 of €103,555 inclusive of €33,257 in interest and penalties.


Statement on Internal Control (Continued)

In 2019, BIM has taken the following steps to address areas of non-compliance identified during the self-review:

— Engaged specialist external tax advisors to provide proactive tax advice.

— Updated tax compliance processes are now in place for VAT and RCT.

BIM remains committed to compliance with all taxation laws.

Approval by the Board

The statement on internal control has been reviewed by the Audit and Risk Committee and the Board to ensure it accurately reflects the control system in operation during the reporting period.

A review of internal control in 2018 was carried out by an external firm and signed off by the Board of the agency in 2019.

Signed on behalf of BIM,

Kieran Calnan Chairman

8th October 2019

41

Statement of Income and Expenditure and Retained Revenue ReservesFor the year ended 31st December 2018

Note 2018

€’000

Restated2017

€’000

Income

Oireachtas Grants 3 31,134 33,462

Net Deferred Funding for RetirementBenefit Obligations 19(c) 1,428 885

Net Transfer to Capital Reserve 15 222 (867)

32,784 33,480

EU Grants 4 894 1,635

Turnover Ice Plants 5 572 778

Other Income 6 627 334

34,877 36,227

Expenditure

EU Current Development 4 1,237 1,454

Industry Capital Development 7 11,210 7,866

Industry Current Development 8(a) 17,508 14,545

Industry Current Administration 8(b) 4,618 4,353

Depreciation Charged During the Year 8(c) 1,595 1,380

Retirement Benefit Obligations 19(a) 3,325 3,084

Expenditure on Ice Plants 5 1,005 1,041

40,498 33,723

Surplus/(Deficit) for the Year (5,621) 2,504

Balance brought forward at 1st January 3,606 1,102

Balance Carried Forward at 31st December (2,015) 3,606

All income and expenditure for the year relates to continuing activities at the reporting date.

Notes 1-24 form part of these Financial Statements.

The Financial Statements were approved by the Board on the 15th March 2019 and signed on its behalf by:

Kieran Calnan Jim O’Toole Chairperson Chief Executive

8th October 2019 8th October 2019


Statement of Comprehensive IncomeFor the year ended 31st December 2018

2018€’000

Restated 2017

€’000


Experience Gains on Retirement Benefit Obligations 1,317 740

Changes in Assumptions 2,635 690

Adjustment to Deferred Retirement Benefit Funding (3,952) (1,430)

Total Comprehensive Income for the Year (5,621) 2,504





43

Statement of Financial PositionAs at 31st December 2018

Note2018

€’000

Restated2017

€’000

Fixed Assets

Property, Plant and Equipment 11 3,362 3,584

Current Assets

Receivables 12 201 289

Inventory 30 22

Cash and Cash Equivalents 549 7,622

780 7,933

Current Liabilities

Payables (amounts falling due within one year) 13 (2,795) (4,327)

Net Current Assets/(Liabilities) (2,015) 3,606

Total Assets less Current Liabilities before Pensions 1,347 7,190

Retirement Benefit Obligation 19(b) (71,082) (73,606)

Deferred Retirement Benefit Funding Asset 19(c) 71,082 73,606

Total Net Assets 1,347 7,190

Representing

Retained Revenue Reserves (2,015) 3,606

Capital Reserves 15 3,362 3,584

1,347 7,190






Statement of Cash FlowsFor the year ended 31st December 2018

2018€ ’000

Restated2017

€’000

Reconciliation of Operating Surplus/(Deficit) to Net Cash FlowFrom Operating/Development Activities


Bank Interest - -

Depreciation Charge 1,595 1,380

Transfer from Capital Account (222) 867

Income from sale of Fixed Assets (25) -

(Increase)/Decrease in Inventory (8) (8)

Decrease/(Increase) in Receivables 88 41

Increase/(Decrease) in Payables (1,532) 2,098

Net Cash Inflow from Operating/Development Activities (5,725) 6,882

Statement of Cash Flows

Net Cash Inflow from Operating/Development Activities (5,725) 6,882

Cash Flows from Financing Activities

Interest Received - -

Cash Flows from Investing Activities

Payments to Acquire Tangible Fixed Assets (1,373) (2,247)

Receipt from Sale of Assets 25 -

Increase/(Decrease) in Cash and Cash Equivalents (7,073) 4,635

Cash and Cash Equivalents at the Beginning of the Year 7,622 2,987

Cash and Cash Equivalents at the End of the Year 549 7,622





45

Notes to the Financial StatementsFor the year ended 31st December 2018

1. Accounting Policies

The basis of accounting and significant accounting policies adopted by BIM are set out below. They have all been applied consistently throughout the year and for the preceding year.

General Information

BIM was set up under the Sea Fisheries Act, 1952, and has a head office at Dún Laoghaire, County Dublin.

The primary objectives of BIM as set out in the Sea Fisheries Act, 1952 are as follows: to develop the seafood industry both at sea and ashore, to enable it to make its full contribution to the economy of the coastal regions and the country as a whole. It is the State Agency with primary responsibility for the sustainable development of the Irish seafood industry and the diversification of the coastal economy.

BIM is a Public Benefit Entity (PBE).

Statement of Compliance

The financial statements of BIM for the year ended 31 December 2018 have been prepared in accordance with FRS 102, the financial reporting standard applicable in the UK and Ireland issued by the Financial Reporting Council (FRC), as promulgated by Chartered Accountants Ireland.

Basis of Preparation

The financial statements have been prepared under the historical cost convention, except for certain assets and liabilities that are measured at fair values as explained in the accounting policies below. The financial statements are in the form approved by the Minister for Department of Agriculture, Food and the Marine with the consent of the Minister for Public Expenditure and Reform under the Sea Fisheries Act, 1952. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to BIM’s financial statements.

Revenue

Oireachtas Grants

Revenue is generally recognised on an accruals basis; the exception to this is in the case of Oireachtas Grants which are recognised on a cash receipts basis including Aquaculture scheme NDP.

Refunds of Grants Paid

Grants paid become refundable in certain circumstances, such as liquidation/dissolution of the recipient company, or if the conditions of the grant are not met. Grant refunds are recognised when it is probable that the money will be received by BIM and the amount can be estimated reliably; therefore they are accounted for on an accruals basis.

Interest Income

Interest income is recognised on an accruals basis using the effective interest rate method.

Other Revenue

Other revenue is recognised on an accruals basis.

Deferred Income

Deferred income comprises European funding and Salmon Hardship funding that has been deferred pending expenditure on delivery of services.

Grant Schemes

Payments made under the various grant schemes operated by the Board are accounted for on an accruals basis.

Grants payable by BIM are recognised as expenditure when the grantee has complied with the conditions stipulated in the grant agreement and supplied the documentation necessary to confirm compliance.

Commitments arising on foot of approvals under the various Grant Schemes operated by the Board are shown in Note 16.


Notes to the Financial Statements (Continued)

1. Accounting Policies (Continued)

Bad Debts

Provision is made for debts considered to be doubtful of collection and against any losses anticipated on foot of guarantees. Bad debts are written-off in the year in which the relevant loan agreement is terminated.

Inventory

Inventory consists of goods for resale, and is recognised in the financial statements at the lower of Cost and Net Realisable Value (NRV). Cost is calculated on a first-in-first-out (FIFO) basis and includes all purchase costs. NRV is the selling price (actual or estimated) less all necessary completion costs.

Receivables

Receivables are recognised at fair value, less a provision for doubtful debts. The provision for doubtful debts is a specific provision and is established when there is objective evidence that BIM will not be able to collect all amounts owed to it. All movements in the provision for doubtful debts are recognised in the Statement of Income and Expenditure and Retained Revenue Reserves.

Operating Leases

Rental expenditure under operating leases is recognised in the Statement of Income and Expenditure and Retained Revenue Reserves over the life of the lease. Expenditure is recognised on a straight-line basis over the lease period, except where there are rental increases linked to the expected rate of inflation, in which case these increases are recognised when incurred. Any lease incentives received are recognised over the life of the lease.

Property, Plant and Equipment

Property, plant and equipment are stated at cost less accumulated depreciation, adjusted for any provision for impairment. Depreciation is provided on all property, plant and equipment, other than freehold land and artwork, at rates estimated to write off the cost less the estimated residual value of each asset on a straight-line basis over their estimated useful lives, as follows:

— Land and Premises

a. Land Nil

b. Premises: Navigational Stations – Original 2%

Navigational Stations – Additions 10%

Other Premises 10%

— Plant and Machinery

a. Training Equipment 16.6%

b. Other Plant and Machinery 10%

c. Technical Equipment 20%

— Motor Vehicles 20%

— Gear and Equipment

a. Fishing Gear 50%

b. Vessels 10%

c. Office Equipment 20%

d. Computer Equipment 33.3%

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of an age and in the condition expected at the end of its useful life.

If there is objective evidence of impairment of the value of an asset, an impairment loss is recognised in the Statement of Income and Expenditure and Retained Revenue Reserves in the year.

47

1. Accounting Policies (Continued)

Capital Reserves

Capital Reserves comprise the unamortised value of capital grants used to fund fixed assets.

Cash and Cash Equivalents

Cash consists of cash on hand and demand deposits. Cash equivalents consist of short term highly liquid investments that are readily convertible to known amounts of cash that are subject to an insignificant risk of change in value.

Foreign Currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rates ruling at the reporting date. Revenues and costs are translated at the exchange rates ruling at the dates of the underlying transactions.

Profits and losses arising from foreign currency translations and on settlement of amounts receivable and payable are dealt with in the Statement of Income and Expenditure and Retained Revenue Reserves.

Employee Benefits

Short-term Benefits

Short-term benefits such as holiday pay are recognised as an expense in the year, and benefits that are accrued at year-end are included in the Payables figure in the Statement of Financial Position.

Retirement Benefits

BIM previously established its own defined benefit pension scheme, funded annually on a pay-as-you-go basis from monies provided by the Department of Agriculture, Food and the Marine and from contributions deducted from staff and members’ salaries. BIM also operates the Single Public Services Pension Scheme (“Single Scheme”), which is a defined benefit scheme for pensionable public servants appointed on or after 1 January 2013. Single Scheme members’ contributions are paid over to the Department of Public Expenditure and Reform (DPER).

The Public Service Pensions (Single Scheme and Other Provisions) Act, 2012 became law on 28th July 2012 and introduced the new Single Public Service Pension Scheme (“Single Scheme”) which commenced with effect from 1st January 2013. All new entrants to the Public Sector, on or after 1st January 2013 are members of the Single Scheme.

Pension costs reflect pension benefits earned by employees in the period and are shown net of staff pension contributions which are retained by BIM. An amount corresponding to the pension charge is recognised as income to the extent that it is recoverable, and offset by grants received in the year to discharge pension payments.

Actuarial gains or losses arising on scheme liabilities are reflected in the Statement of Comprehensive Income and a corresponding adjustment is recognised in the amount recoverable from the Department of Agriculture, Food and the Marine.

The financial statements reflect, at fair value, the assets and liabilities arising from BIM’s pension obligations and any related funding, and recognises the costs of providing pension benefits in the accounting periods in which they are earned by employees. Retirement benefit scheme liabilities are measured on an actuarial basis using the projected unit credit method.

Provisions

Provisions are recognised when the Board has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

Contingencies

Contingent liabilities arising as a result of past events, are not recognised when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the Board’s control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow is remote.

Contingent assets are not recognised. Contingent assets are disclosed in the financial statements when an inflow of economic benefits is probable.



2. Critical Accounting Judgements and Estimates

The preparation of these financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses.

Judgements and estimates are continually evaluated and are based on historical experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Board makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below:

(a) Establishing Lives for Depreciation Purposes of Property, Plant and Equipment

Long lived assets, consisting primarily of property, plant and equipment, comprise a significant portion of the total assets. The annual depreciation charge depends primarily on the estimated lives of each type of asset and estimates of residual values. The Board regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation charges for the period. Detail of the useful lives is included in the accounting policies.

(b) Provision for Doubtful Debts

The Board makes an estimate of the recoverable value of trade debtors and other debtors. The Board uses estimates based on historical experience in determining the level of debts, which may not be collected. These estimates include such factors as the current rating of the debtor, the ageing profile of debtors and historical experience. The level of provision required is reviewed on an on-going basis.

(c) Retirement Benefit

The Board recognises amounts owing from the State for the unfunded deferred liability for pensions on the basis of a number of past events. These events include the statutory backing for the superannuation scheme, and the policy and practice in relation to funding public service pensions including the annual estimates process. While there is no formal agreement and therefore no guarantee regarding these specific amounts with the Department of Agriculture, Food and the Marine, the Board has no evidence that this funding policy will not continue to progressively meet this amount in accordance with current practice.

(d) Retirement Benefit Obligations

The assumptions underlying the actuarial valuations for which the amounts recognised in the financial statements are determined (including discount rates, rates of increase in future compensation levels, mortality rates and healthcare cost trend rates) are updated annually based on current economic conditions, and for any relevant changes to the terms and conditions of the pension and post-retirement plans.

The assumptions can be affected by:

(i) The discount rate, changes in the rate of return on high-quality corporate bonds.

(ii) Future compensation levels, future labour market conditions.

(iii) Health care cost trend rates, the rate of medical cost inflation in the relevant regions.

49

3. Oireachtas Grants: Department of Agriculture, Food and the Marine

2018 €’000

2017 €’000

Vote 30 – Subhead D5

Current Development

Pay 7,630 7,000

Superannuation 2,245 2,240

Non-pay 10,804 11,227

Total Current Development 20,679 20,467

Capital Development 10,455 12,995

31,134 33,462

4. Grants Received:

Project2018

€’0002017

€’000

EU Acrunet Project - -

EU Erasmus Project Aquaculture - 7

BG 11 Columbus Project 651 1,628

Interreg 243 -

894 1,635

Grants Expended:2018€‘000

2017€’000TotalProject Salaries Non-pay Grants Total

EU Acrunet Project - 1 - 1 -

EU Erasmus Project Aquaculture - 1 - 1 5

BG 11 Columbus Project - 782 - 782 1,449

Interreg 453 453 -

- 1,237 - 1,237 1,454

All EU receipts were applied in the year and related to industry current development expenditure. The difference between grants received and grants expended of €343,000 is due to timing differences in the administration of claims for scheme funding.



5. Ice Supply Operating Results were as Follows:

2018€’000

2017€’000

Turnover 572 778

Less: Wages (373) (353)

Operating costs (560) (606)

Administration costs (72) (82)

Total Expenditure on Ice Plants* (1,005) (1,041)

(Deficit)/Surplus on Operations (433) (263)

*Total expenditure does not include depreciation charges on ice plants fixed assets in the year of €14,000 (2017: €86,000)

Note: BIM commenced in the final quarter of 2016 a capital investment of €0.6m in Castletownbere and Dunmore East Ice Plant with the approval of Department of the Agriculture Food and the Marine. The Board of Directors evaluated a business plan/strategy for future ice plant operations. This business case was finalised in February 2018 and is currently a proposal under consideration with the Department of Agriculture, Food, and the Marine.

6. Other Income

2018€’000

2017€’000

Admin Income/Rent Receivable 123 47

Admin Income/Aquaculture Initiative 76 27

Fisheries Income 127 100

Fisheries Income – North Western Waters Council 16 -

Business Development & Innovation Income 64 34

Training Income 149 70

Aquaculture Oyster Tetraploid & Deep Sea Income - -

Sea Fisheries Grant Refunds 47 56

Profit Receipt from Sale of Assets 25 -

627 334

7. Industry Capital Development Expenditure

2018€‘000

Restated 2017

€’000

Project

Sea Fisheries 7,067 3,561

Aquaculture 1,924 1,763

Business Development & Innovation 2,319 2,513

Enhanced Safety Scheme – PFD-PLB* (100) 29

11,210 7,866

*Enhanced safety scheme PFD-PLB income in 2018 of €100,00 is net of expenditure of €4,000.

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8. Industry Current Development Expenditure

(a) Development2018€‘000

2017€’000TotalProject Salaries Non-pay Grants Total

Sea Fisheries 1,490 290 2,358 4,138 4,311

Aquaculture 1,889 687 2,408 4,984 4,394

Business Development & Innovation 1,122 486 3,422 5,030 2,708

Technical assistance costs EMFF 731 156 - 887 849

Training section 995 738 - 1,733 1,661

Information & Planning 239 497 - 736 622

6,466 2,854 8,188 17,508 14,545

(b) Administration2018

€’0002017

€’000

Salary Costs 1,481 1,472

Travel Administrative Staff 93 64

Board Members’ Fees and Travel Expenses 52 53

Rent, Rates and Repairs 892 1,224

Telephone, Postage and Stationery 181 193

Data Processing 857 605

Power, Light and Cleaning 82 71

Legal, Professional and Consultants’ Fees 227 212

Audit Fee 27 21

Annual Report 18 11

Insurance 62 19

Staff Development and Training Costs 312 221

Sundries, General Expenses and Trade Subscriptions 334 187

4,618 4,353

(c) Depreciation

Depreciation During the Year 1,595 1,380

Total 23,721 20,278



9. Staff Costs

Staff salaries in the year are charged to the Statement of Income and Expenditure Account and Retained Revenue Reserves under the following headings. Ice Plant Operators wages are charged to Ice Plant running costs (See Note 5).

(a) Staff Salaries by DivisionStaff Numbers

at 31 Dec 20182018

€’000Staff Numbers

at 31 Dec 20172017

€’000

Business Development & Innovation Salaries – Note 8(a) 17 1,122 18 1,018

Training Services Salaries – Note 8 (a) 17 995 16 942

Fisheries Development Salaries – Note 8(a) 23 1,490 23 1,489

Aquaculture Development Salaries – Note 8(a) 26 1,889 33 1,790

Corporate Services – Note 8(b) 36 2,212 31 1,472

Information and Planning Salaries – Note 8(a) 9 239 10 174

Ice Plant Operators – Note 5 9 373 11 353

137 8,320 142 7,238

Salaries of €731,000 relating to staff retained under the Technical Assistance Scheme (2017: €526,000) funded by EMFF grant aid, have been included in the Corporate Services unit for 2018. Overtime of €27,000 (2017: €14,000) and on-board allowances of €6,000 (2017: €8,000) are included in the above.

(b) Pensions Paid in the Year

Pensioners are pension payments to retired BIM staff (See Note 19)

2018€’000

2017€’000

Pensioners 116 2,116 117 2,017

Lump Sum Payments 117 501

116 2,233 117 2,518

€336,000 of pension levy has been deducted from staff and paid over to the Department of Agriculture, Food and the Marine. Following an EU ruling in 2008 all contract staff who qualified for a contract of indefinite duration became a permanent member of staff. These staff are included in our authorised numbers as agreed with Department of Agriculture, Food and the Marine.

(c) Employee Benefits Breakdown

Range of Total Employees Number of Employees

From To 2018 2017

€60,000 – €69,999 39 33

€70,000 – €79,999 5 11

€80,000 – €89,999 12 3

€90,000 – €99,999 1 2

€100,000 – €109,999 1 1

€110,000 – €119,999 2 1

€120,000 – €129,999 1 1

53

9. Staff Costs (Continued)

(d) Board Members’ Emoluments

Fees2018

€’000

TravelExpenses

2018€’000

MeetingsAttended

2018

Kieran Calnan - 6 10

Lisa Vaughan 8 1 9

William Deasy 8 5 9

Raymond Harty 8 4 9

Damien McLoughlin - - 9

Seán O’Donoghue 8 4 10

Jim O’Toole (CEO) - 15 10

32 35

The CEO remuneration package for 2018: annual basic salary of €125,546 and is a member of the BIM defined benefit scheme. Expenses of €14,107 were also paid to the CEO for 2018.

10. Directors’ and CEO Salary

Fees2018

€’000

Fees2017

€‘000

TravelExpenses

2018€’000

TravelExpenses

2017€‘000

Kieran Calnan (Term 13th June 2018 to 12th June 2021) Chairperson - - 6 9

Lisa Vaughan (Term 21st June 2016 to 20th June 2019) Director 8 8 1 1

William Deasy (Term 26th July 2017 to 26th July 2020) Director 8 6 5 7

Raymond Harty (Term 26th July 2017 to 26th July 2020) Director 8 7 4 4

Damien McLoughlin (Term 26th July 2017 to 26th July 2020) Director - - - -

Sean O’Donoghue (Term 26th July 2017 to 26th July 2020) Director 8 5 4 4

32 26 20 25

The Board held 10 full meetings in 2018. All of the board members attended other meetings and events on behalf of BIM in addition to Board and Audit Meetings.

BoardAttendance

2018

Other Meetings

2018

Kieran Calnan 10 4

Lisa Vaughan 9 4

William Deasy 9 5

Raymond Harty 9 3

Damien McLoughlin 9 2

Seán O’Donoghue 10 5



10. Directors’ and CEO Salary (Continued)

Salary 2018

€’000

Salary2017

€’000

CEO (Tara McCarthy) resigned 30th January 2017 - 10

CEO (Jim O’Toole) appointed 25th April 2017 126 85

126 95

The current CEO is a member of the BIM defined benefit scheme.

11. Property, Plant and Equipment

Total€’000

Land and Premises

€’000

Plant and Machinery

€’000

Assets in the Course ofConstruction

€’000

Motor Vehicles

€’000

Gear and Equipment

€’000

Cost

Balance as at 1st January 28,490 6,512 5,221 581 586 15,590

Additions 1,373 408 5 0 9 951

Disposals (777) (340) (188) 0 (229) (20)

Balance as at 31st December 29,086 6,580 5,038 581 366 16,521

Depreciation

Balance as at 1st January 24,906 5,474 4,296 0 490 14,646

Charge for Year 1,595 328 96 0 29 1,142

Disposals (777) (340) (188) 0 (229) (20)

Balance as at 31st December 25,724 5,462 4,204 0 290 15,768

Net Book Value

At 31st December 2018 3,362 1,118 834 581 76 753

At 31st December 2017 3,584 1,038 925 581 96 944

Assets under construction relate to the capital commitment detailed in Note 20.

12. Receivables

2018 €’000

2017 €’000

Loan Receivables - 70

Other Receivables 178 138

Prepayments 107 233

285 441

Less: Provision for Doubtful Debts (84) (152)

201 289

The fair values of debtors and prepayments approximate to their carrying amounts. All debtors are due within one year. Loan Debtors of €70,000 in 2017 refers to the settlement agreed with Kerry County Council in relation to Dingle Boats Teo. This debt was subject to legal proceedings which concluded in 2017, €70,000 was received in 2018.

55

13. Payables (amounts falling due within one year)

2018 €’000

Restated 2017

€’000

Deferred Income 55 55

Trade Payables and Accruals 1,868 3,233

Grant Accruals 872 1,039

2,795 4,327

Tax and social insurance are subject to the terms of the relevant legislation. Interest accrues on late payment. No interest was due at the financial year end date. The terms of accruals are based on the underlying contracts. Other amounts included within creditors not covered by specific note disclosures are unsecured, interest free and repayable on demand.

14. Lease Commitments

At 31st December 2018 BIM had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:

2018€’000

2017€’000

Payable within one year 17 20

Payable within two to five years 67 67

Payable after five years 50 67

134 154

The current lease on BIM Head Office in Dun Laoghaire expired in September 2016 and in 2018 negotiations with the Office of Public Works concluded resulting in BIM entering into an occupancy agreement from 1st July 2018.

15. Capital Reserves

2018 €’000

2017 €’000

Balance as at 1st January 3,584 2,717

Transfer (to)/from Income and Expenditure Account:

Funding of Asset Additions 1,373 2,247

Amortisation in line with Asset Depreciation (1,595) (1,380)

Transfer to Statement of Income and Expenditure Account and Retained Revenue Reserves (222) 867

Balance as at 31st December 3,362 3,584



16. Contingent Liabilities and Commitments

There were no contingent liabilities and commitments at 31st December 2018 arising from:

(a) Guarantees to Financial Institutions in respect of loans amounting to €165,229. A first mortgage is held as security for these guarantees. The Board was not called upon to make payments in respect of guarantees in 2018.

(b) At the year-end there were grant applications that had been fully approved, against which no claim had been received.

Balances outstanding in respect of these financial facilities approved but not taken up at 31st December were as follows:

2018€’000

2017€’000

Fisheries 2,223 2,864

(c) The Board is not defending any legal action.

(d) As set out in the Statement on Internal Control, BIM has made an unprompted voluntary disclosure to the Revenue Commissioners. This includes an assessment of the amount due and BIM has paid these amounts in full. No provision has been made in relation to any additional amounts that could fall due in order to settle the liability with the Revenue Commissioners.

17. Cross-Border Aquaculture Initiative

The Cross-Border Aquaculture Initiative which is supported by the Special Programme for Peace and Reconciliation was incorporated in 1998 as a European Economic Interest Grouping (EEIG) and registered in the Companies Office. It is jointly owned by BIM and Northern Ireland Seafood Limited.

An annual statement is filed with the CRO (IG8) signed by the membership of the EEIG, the accounts for Aquaculture Initiative are audited by Bluett Conran.

18. Bantry Equity Fund

This fund was established by the government to promote the development of the aquaculture industry in the Bantry region following the closure of the Whiddy Oil Terminal. It is not possible to assess accurately the value of these shares, which is dependent on the performance of the enterprises. All shares are held in the name of the Minister for Finance.

The Following Investments were Held at 31st December 2018:2018

€’0002017

€’000

Kush Seafarms Limited 19 19

Fastnet Mussels Limited 19 19

38 38

19. Retirement Benefits Costs

(a) Retirement Costs

Analysis of total retirement benefit costs charged to the Statement of Income and Expenditure and Retained Revenue Reserves:

2018

€’0002017

€’000

Current Service Cost 2,189 1,999

Interest on Pension Scheme Liabilities 1,472 1,404

Employee Contributions (336) (319)

3,325 3,084

57

19. Retirement Benefits Costs (Continued)

(b) Movement in Net Retirement Benefit Obligations2018

€’000 2017

€’000

Net Pension Liability at 1st January 73,606 74,179

Net Current Service Cost 1,853 1,680

Employees Contributions 336 319

Interest on Pension Scheme Liabilities 1,472 1,404

Actuarial Loss/(Gain) (3,952) (1,458)

Pensions Paid in the Year (2,233) (2,518)

71,082 73,606

Financial AssumptionsThe principal actuarial assumptions were as follows: 2018 2017

Rate of Increase in Salaries 3.15% 3.30%

Rate of Increase in Pensions in Payment 2.65% 2.80%

Discount Rate 2.05% 2.00%

Inflation Rate 1.65% 1.80%

The mortality basis adopted allows for improvements in life expectancy over time, so that life expectancy at retirement will depend on the year in which a member attains retirement age (age 65). The table below shows the weighted average life expectancy for members used to determine benefit obligations.

Year of Attaining Age 65 2018 2038

Life Expectancy – male 21.50 23.90

Life Expectancy – female 24.00 26.00

(c) Deferred Funding Asset for Pensions

The Board recognises these amounts as an asset corresponding to the unfunded deferred liability for pensions on the basis of the set of assumptions described below and a number of past events. These events include the statutory basis for the establishment of the superannuation schemes, and the policy and practice currently in place in relation to funding public service pensions including contributions by employees and the annual estimates process. While there is no formal agreement regarding these specific amounts with the Department of Agriculture, Food and the Marine, the Board has no evidence that this funding policy will not continue to meet such sums in accordance with current practice.

Net Deferred Funding for Pensions in the Year

2018

€’0002017

€’000

Funding Recoverable in Respect of Current Year Pension Costs 3,661 3,403

State Grant Applied to Pay Pensioners (2,233) (2,518)

1,428 885



19. Retirement Benefits Costs (Continued)

(d) History of Scheme Liabilities and Experience (Gains)/LossesFinancial Year Ending in

2018€’000

2017€’000

2016€’000

2015€’000

2014€’000

Defined Benefit Obligations 71,082 73,606 74,179 65,873 54,800

Experience Gains on Plan Liabilities (1,317) (740) (1,950) (2,048) (2,680)

Experience Gains as Percentage of Plan Liabilities 1.9% 1.0% 2.6% 3.1% 4.9%

(e) Pension Scheme

BIM operates unfunded defined benefit superannuation scheme for staff. Superannuation entitlements arising under the schemes are paid out of current income and are charged to the Statement of Income and Expenditure and Retained Revenue Reserves, net of employee superannuation contributions, in the year in which they become payable. The results are set out below on an actuarial valuation of the pension liabilities in respect of serving, retired and deceased staff of BIM as at 31st December 2018. This valuation was carried out by a qualified independent actuary.

(f) Single Scheme

The Single Scheme is the occupational pension scheme for public servants hired since 2013. It is a defined benefit scheme, with retirement benefits based on career-average pay. The scheme generates pension credits and retirement lump sum credits for each scheme member. These money credit, known as “referable amounts”, accrue as percentages of pay on an ongoing basis. He referable amounts accrued each year are valued annually until retirement in line with inflation increases (Consumer Price Index). The annual pension awarded on retirement is the cumulative total of a scheme member’s pension referable amounts, and the lump sum awarded is, similarly, the total of the scheme member’s lump sum referable amounts.

20. Capital Commitments

There was a capital commitment of €184,000 in relation to the T. Burke II at 31st December 2018. The T. Burke II is replacement survey vessel and will support the technical work programme of the Aquaculture Development Division. The replacement of the existing vessel is required due to crew welfare concerns and the increased survey requirements being placed upon BIM, these have grown in volume and complexity over the last five years. The cost of the proposed new vessel is €765,000. A contract was entered into in November 2017.

21. Board Members’ Interests

The Board adopted procedures in accordance with guidelines issued by the Department of Public Expenditure and Reform in relation to the disclosure of interests by board members and those procedures have been adhered to in the year. There were eleven instances where board members declared interests in 2018.

22. Related Party Disclosures

Key management personnel in BIM consist of the CEO and members of the Board of Directors. Total compensation paid to key management personnel, including board members’ fees and expenses and total CEO remuneration, amounted to €158,000 (2017: €157,000).

For a breakdown of the remuneration and benefits paid to key management personnel, please refer to Note 9(d).

BIM adopts procedures in accordance with the guidelines issued by the Department of Public Expenditure and Reform covering the personal interests of board members. In the normal course of business, BIM may approve grants or enter into other contractual arrangements with entities in which BIM’s board members are employed or are otherwise interested.

59

23. Prior Year Adjustment

The comparative figures in the statement of income and expenditure and retained revenue reserves and statement of financial position reflect a prior year adjustment to correct an over-accrual of estimated grant payments in the prior year financial statements. The impact on the statement of income and expenditure and retained revenue reserves and statement of financial position for 31st December 2018 is as follows:

As PreviouslyReported

€’000

Prior YearAdjustment

€’000

AsRestated

€’000

2017 Payables (5,042) 715 (4,327)

Retained Reserves 2,891 715 3,606

Surplus for the Year 1,789 715 2,504

24. Approval of Financial Statements

The Financial Statements were approved by the Board at its meeting on 15th March 2019.


De Minimis Grant Aid

Fleet Safety Scheme

County Number of Projects

Total Eligible Investment Costs

Grant

Cork 59 €566,157 €253,240

Derry 1 €10,000 €6,000

Donegal 42 €285,461 €131,300

Dublin 4 €38,855 €17,342

Galway 48 €95,095 €56,300

Kerry 25 €111,694 €51,538

Louth 11 €66,646 €31,165

Mayo 16 €76,437 €36,949

Meath 3 €11,649 €5,989

Sligo 11 €15,700 €9,421

Waterford 9 €15,468 €9,279

Wexford 19 €98,709 €47,538

Wicklow 1 €683 €410

Total 249 €1,392,554 €656,471

Marine Tourism Safety Scheme

County Number of Projects

Total Eligible Investment Costs

Grant

Cork 4 €12,226 €4,890

Donegal 1 €1,600 €640

Galway 7 €38,688 €15,534

Kerry 6 €16,599 €6,639

Wexford 2 €1,192 €477

Total 20 €70,305 €28,180

61

Young Fishermen SchemeCounty Number of

ProjectsTotal Eligible

Investment Costs

Grant Portion of Grant Funded

by EU

Portion of Grant Funded

by National Exchequer

Donegal 1 €300,000 €75,000 €37,500 €37,500

Dublin 1 €155,000 €38,750 €19,375 €19,375

Kerry 1 €280,000 €70,000 €35,000 €35,000

Wexford 1 €171,800 €42,950 €21,475 €21,475

Total 4 €906,800 €226,700 €113,350 €113,350

Sustainable Fisheries Scheme – Part BCounty Number of


Investment Costs


by EU



Cork 57 €4,435,522 €1,785,784 €892,892 €892,892

Donegal 15 €1,436,253 €580,780 €290,390 €290,390

Dublin 1 €34,538 €13,815 €6,908 €6,908

Galway 4 €84,267 €38,104 €19,052 €19,052

Kerry 6 €358,312 €143,977 €71,989 €71,989

Louth 10 €493,205 €197,282 €98,641 €98,641

Mayo 4 €53,504 €35,603 €17,802 €17,802

Waterford 2 €32,818 €13,130 €6,565 €6,565

Wexford 6 €287,632 €114,263 €57,132 €57,132

Total 105 €7,216,051 €2,922,738 €1,461,371 €1,461,371

Sustainable Fisheries Scheme – Part CCounty Number of


Investment Costs


by EU



Cork 4 €382,987 €191,494 €95,747 €95,747

Donegal 3 €258,051 €154,830 €77,415 €77,415

Galway 2 €36,340 €21,804 €10,902 €10,902

Louth 2 €16,360 €9,816 €4,908 €4,908

Mayo 1 €1,050 €630 €315 €315

Total 12 €694,788 €378,574 €189,287 €189,287

Inshore Fisheries Conservation SchemeCounty Number of


Investment Costs


by EU



Cork 2 €28,123 €22,498 €11,249 €11,249

Kerry 1 €18,450 €14,760 €7,380 €7,380

Total 3 €46,573 €37,258 €18,629 €18,629

Grant Aid supported by the European Maritime and Fisheries Fund (EMFF) and the Exchequer


Inshore Fisheries Conservation Scheme – V-Notching SupportCounty Number of


Investment Costs


by EU



Clare 1 €26,900 €18,491 €9,245 €9,245

Cork 14 €112,972 €83,045 €41,522 €41,522

Donegal 6 €79,940 €63,990 €31,995 €31,995

Dublin 6 €34,008 €23,805 €11,903 €11,903

Galway 8 €42,721 €31,487 €15,744 €15,744

Kerry 8 €30,608 €22,490 €11,245 €11,245

Louth 2 €13,321 €9,325 €4,662 €4,662

Mayo 8 €33,331 €24,489 €12,245 €12,245

Sligo 5 €41,912 €31,339 €15,670 €15,670

Waterford 7 €24,381 €17,605 €8,802 €8,802

Wexford 1 €23,170 €17,377 €8,689 €8,689

Wicklow 2 €19,876 €13,913 €6,956 €6,956

National 1 €0 €3,412 €1,706 €1,706

Total 69 €483,140 €360,768 €180,384 €180,384

Producer Organisation SchemeCounty Number of


Investment Costs


by EU



Cork 1 €154,212 €92,527 €46,264 €46,264

Donegal 2 €305,373 €183,224 €91,612 €91,612

Waterford 1 €61,139 €36,683 €18,342 €18,342

Total 4 €520,724 €312,434 €156,218 €156,218

The Fisheries Local Area Development Scheme (FLAGs)Applicant Number of


Investment Costs


by EU



South FLAG 34 €525,924 €273,779 €136,889 €136,889

South East FLAG 35 €456,757 €312,092 €156,046 €156,046

South West FLAG 17 €414,218 €266,161 €133,081 €133,081

West FLAG 52 €683,462 €405,410 €202,705 €202,705

Notrh FLAG 38 €388,997 €249,459 €124,729 €124,729

North East FLAG 14 €366,186 €238,451 €119,226 €119,226

North West FLAG 19 €309,725 €188,774 €94,387 €94,387

Total 209 €3,145,269 €1,934,126 €967,063 €967,063

Grant Aid supported by the European Maritime and Fisheries Fund (EMFF) and the Exchequer (Continued)

63

EUROPEAN UNIONThis measure is part-financed by the European Maritime and Fisheries Fund

Ireland’s EU Structural andInvestment Funds Programmes2014 - 2020

Co-funded by the Irish Governmentand the European Union

Knowledge Gateway SchemeCounty Number of


Investment Costs


by EU



Cork 3 €144,030 €114,416 €57,208 €57,208

Galway 3 €313,759 €313,759 €156,879 €156,879

Offaly 1 €39,752 €19,876 €9,938 €9,938

Total 7 €497,541 €448,051 €224,025 €224,025

Sustainable Aquaculture SchemeCounty Number of


Investment Costs


by EU



Clare 1 €500,972 €150,291 €75,146 €75,146

Cork 7 €306,812 €124,644 €62,322 €62,322

Donegal 12 €2,734,024 €1,093,992 €546,996 €546,996

Kerry 6 €780,186 €312,074 €156,037 €156,037

Mayo 7 €539,909 €221,677 €110,838 €110,838

Offaly 1 €297,649 €89,295 €44,647 €44,647

Sligo 2 €212,494 €84,997 €42,499 €42,499

Waterford 1 €1,142,772 €457,109 €228,554 €228,554

Wicklow 1 €138,958 €55,583 €27,792 €27,792

Total 38 €6,653,776 €2,589,662 €1,294,831 €1,294,831

Seafood Innovation and Business Planning Scheme County Number of


Investment Costs


by EU



Cork 3 €71,367 €35,683 €17,842 €17,842

Kilkenny 1 €17,450 €8,725 €4,363 €4,363

Monaghan 2 €49,283 €24,641 €12,321 €12,321

Wexford 1 €23,297 €11,649 €5,824 €5,824

Total 7 €161,397 €80,698 €40,350 €40,350

Seafood Scaling and New Market Development SchemeCounty Number of


Investment Costs


by EU



Mayo 1 €111,122 €55,561 €27,781 €27,781

Wexford 1 €133,977 €66,988 €33,494 €33,494

Total 2 €245,099 €122,549 €61,275 €61,275


Seafood Processing Capital Investment SchemeCounty Number of


Investment Costs


by EU



Cork 5 €2,680,512 €607,075 €303,537 €303,537

Donegal 5 €1,057,682 €235,597 €117,798 €117,798

Dublin 2 €266,120 €77,688 €38,844 €38,844

Galway 1 €42,270 €12,434 €6,217 €6,217

Kilkenny 2 €89,056 €26,717 €13,358 €13,358

Louth 3 €800,975 €237,029 €118,514 €118,514

Mayo 2 €164,814 €44,122 €22,061 €22,061

Monaghan 1 €2,039,967 €611,990 €305,995 €305,995

Total 21 €7,141,396 €1,852,652 €926,324 €926,324

Seafood Capacity Building SchemeCounty Number of


Investment Costs


by EU



Donegal 2 €4,328 €2,164 €1,082 €1,082

Galway 1 €486,187 €486,187 €243,094 €243,094

Total 3 €490,515 €488,351 €244,176 €244,176

Seafood Training SchemeCounty Number of


Investment Costs


by EU



Sligo 1 €5,340 €3,090 €1,545 €1,545

Wexford 1 €536 €436 €218 €218

Wicklow 1 €4,181 €2,931 €1,466 €1,466

Total 3 €10,057 €6,457 €3,229 €3,229

Grant Aid supported by the European Maritime and Fisheries Fund (EMFF) and the Exchequer (Continued)

Printed on paper sourced from sustainably managed forests

Bord Iascaigh Mhara

An Cheannoifig

Bóthar Crofton, Dún Laoghaire, Co. Bhaile Átha Cliath A96 E5A0

Irish Sea Fisheries Board

Head Office

Crofton Road, Dun Laoghaire, Co. Dublin A96 E5A0

T +353 1 214 4100 | E [email protected] | www.bim.ie

BO R D I A S C A I G H M H A R A

Ag Forbairt Tionscail Bia Mara na hÉireann

TUARASCÁIL BHLIANTÚIL AGUS RÁITIS AIRGEADAIS 2 0 1 8

02 Ráiteas an Chathaoirligh

04 Ráiteas an Phríomhfheidhmeannaigh

Tosaíochtaí Straitéiseacha

11 Scileanna

16 Inbhuaintheacht

21 Nuálaíocht

25 Iomaíochas

28 Rialachas Corparáideach

31 Tuarascáil an Ard-Reachtaire Cuntas agus Ciste

Ráitis Airgeadais34 Ráiteas Rialála agus Tuarascáil na gComhaltaí Boird

38 Ráiteas ar Rialú Inmheánach

41 Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim Coinnithe

42 Ráiteas maidir le hIoncam Cuimsitheach

43 Ráiteas maidir le Staid Airgeadais

44 Ráiteas maidir le Sreafaí Airgeadais

45 Nótaí a ghabhann leis na Ráitis Airgeadais

60 Cúnamh Deontais De Minimis61 Cúnamh Deontais arna thacú ag an gCiste Eorpach Muirí

agus Iascaigh (CEMI) agus an Státchiste

CLÁR ÁBHAR

1

Ní raibh cáil na hÉireann mar thairgeoir bia inbhuanaithe

d’ardchaighdeán níos treise roimhe seo

BIM TUARASCÁIL BHLIANTÚIL AGUS RÁITIS AIRGEADAIS 20182

14,000 duine fostaithe san earnáil bhia mara

€1.25 billiún curtha leis an eacnamaíocht

Leanann cáil na hÉireann mar thairgeoir bia d’ardchaighdeán agus inbhuanaithe ag neartú agus ár n-easpórtálacha domhanda ag fás.

Chuir an earnáil bhia mara €1.25 billiún le heacnamaíocht na hÉireann i 2018,

ardú 3.4% ar 2017. Ag fostú 14,000 duine i bpróiseáil, i ndáileadh, ar fheirmeacha

éisc agus in árthacha iascaireachta, cuireann an tionscal iascaireachta tacaíocht

bunriachtanach ar fáil dóibh siúd ina gcónaí i bpobail chois farraige.

Mar pháirt dár straitéis 2018-2020, tá fís do thodhchaí bia mara na hÉireann leagtha

amach ag BIM agus scrúdaíonn an Tuarascáil Bhliantúil seo ceithre phríomh réimse in

uaillmhianach an tionscail: scileanna, inbhuanaitheacht, nuálaíocht agus iomaíochas.

D’oibrigh BIM leis an tionscal tríd na hearnálacha seo le fás eacnamaíoch, fás sóisialta

agus fás inbhuanaithe ó thaobh an chomhshaoil de a thiomáint agus Éire a chur chun

cinn mar cheannaire domhanda ar an tionscal bia mara.

Cuirfidh tiomantas BIM do fhás inbhuanaithe go mór le comhlíonadh plean Food Wise

2025 an Roinn Talmhaíochta, Bia agus Mara (DAFM). Ó seoladh an plean i 2015, tá

creatlach straitéiseach do fhás agus do thuilleadh forbairt an tionscail curtha ar fáil

ag Food Wise 2025. Reáchtálann BIM clár oibre leathan don tionscal bia mara faoin

gCiste Eorpach Muirí agus Iascaigh (CEMI) agus leanfaidh sé ag obair i gcuideachta

a ghníomhaireachtaí comhpháirtíochta le na huaillmhianta seo a bhaint amach.

RÁITEAS AN CHATHAOIRLIGH

Tá cuma dhearfach ar thodhchaí thionscail bia mara na hÉireann agus fás ag teacht ar éileamh tomhaltais ar bhia mara sa bhaile agus margaí brabúsacha nua á n-oscailt thar lear

3

Is ar comhoibriú agus comhpháirtíocht idir comhlachtaí

na hearnála poiblí, Rialtas, eagraíochtaí comhchéime

agus an AE atá forbairt agus slándáil tionscail muirí

na hÉireann bunaithe. Bá mhaith liom buíochas a

ghabháil leis an Aire Talmhaíochta, Bia agus Mara,

Michael Creed TD, ar son a chur chun cinn díograiseach

do fhás inbhuanaithe le linn na bliana, agus do

fheidhmeannaigh na Roinne Talmhaíochta, Bia agus

Mara agus ár gcomhghníomhaireachtaí ar son a gcuid

tacaíochta leanúnaí. Bhí tacaíocht agus cúnamh

airgeadais a chuir an Ciste Eorpach Muirí agus Iascaigh

(CEMI) agus an Coiste Comhairleach um Iascach agus

Dhobharshaothrú (ACFA) ar fáil riachtanach freisin do

fhorbairt na hearnála le linn na bliana.

Ar deireadh, ba mhaith liom mo bhuíochas a ghabháil

leis an Phríomhoifigeach Feidhmiúcháin, na stiúrthóirí

agus foireann BIM ar son a gcuid tacaíochta agus as

an obair dhian le linn 2018. Is inspioráid í a ndíogras

agus a ngairmiúlacht, a chinntíonn go bhfuil todchaí

an tionscail slán sábhailte.

Cé go bhfuil dúshláin roimh an earnáil, tá an-mhuinín

as freisin. Tá an eacnamaíocht agus infheistiú ag fás,

agus le margaí nua á n-oscailt thar lear, agus éileamh

tomhaltais sa bhaile ag fás, tá an ionchas dearfach.

Leanfaidh BIM lena dhúthracht i leith nuálaíochta agus

i leith oideachais, agus le cinntiú go mbainfidh tionscal

bia mara na hÉireann bharr cumais amach.

Kieran Calnan Cathaoirleach

Leanann cáil na hÉireann mar thairgeoir bia d’ardchaighdeán agus inbhuanaithe ag neartú agus ár n-easpórtálacha domhanda ag fás.

RÁITEAS AN CHATHAOIRLIGH


RÁITEAS AN PHRÍOMHFHEIDHMEANNAIGH

Lean fás tionscal bia mara na hÉireann i 2018

Lean tionscal bia mara na hÉireann ag fás i 2018 fad agus a bhí éileamh idirnáisiúnta, infheistíocht agus teicneolaíocht ag treisiú seasamh na hÉireann mar phríomhpháirtí san eacnamaíocht domhanda.

Tá Éire anois ina príomhpháirtí sa mhargadh bia mara idirnáisiúnta. Lig infheistíocht

agus teicneolaíocht do bhia mara úr taisteal níos faide ná riamh, agus oscalaíodh

margaí an domhain do easpórtálacha Éireannacha. Bhí méadú 68% ar easpórtálacha

chuig an tSín agus mhéadaigh easpórtálacha ar fud na hÁise 23% go €96 milliún

sa bhliain. I ndáiríre, tá an Áise tar éis dul chun cinn ar an Ríocht Aontaithe mar dara

príomhmhargadh réigiúnda ag Éirinn.

Chuaigh infhesitíocht ó neart go neart i 2018, ag léiriú an mhuinín laistigh don

earnáil faoi láthair. D’fhás infheistíocht sa tionscal bia mara go seasta agus bhí

tacaíocht leanúnach rialtais ar chomhchéim leis, le hinfheistíocht i bpoirt agus

i gcalaí iascaireachta agus tacaíocht rialtas na hÉireann aimsithe ón gCiste Eorpach

Muirí agus Iascaigh san áireamh.

Soláthraíodh tacaíocht eolaíoch, rialála, margaíochta agus forbartha tríd an Roinn

Talmhaíochta, Bia agus Mara agus roinnt gníomhaireachtaí stáit chomh maith. D’fhág

an gealltanas seo tacú le gach réimse don tionscal bia mara Éiré ar a boinn cuspóirí

uaillmhianacha straitéis Food Wise 2025 an Rialtais a bhaint amach.

Méadú 68% ar easpórtálacha chuig an tSín

€96 milliún sa bhliain easpórtálacha ar fud na hÁise

5

Cé go bhfuil cuma dearfach ar chúrsaí eacnamaíocha

an earnáil, tá méid áirithe baol roimh thionscal bia

mara na hÉireann, go háirithe na héiginnteachtaí

a bhaineann le cinneadh an Ríocht Aontaithe an

tAontas Eorpach a fhágail. Le linn 2018, d’obair BIM

leis an Roinn Talmhaíochta, Bia agus Mara agus ár

gcomhghníomhaireachtaí le tacú leis an tionscal agus

cúnamh leis aghaidh a thabhairt ar na dúshláin seo,

sna réimsí trádála agus lóistíochta iompair go háirithe.

Lean BIM ag eagrú a chuid tacaíochtaí do na

hearnálacha iascaigh, dobharshaothraithe agus

próiseála ar bhonn ceithre thosaíocht straitéiseach:

scileanna, inbhuanaitheacht, nuálaíocht agus

iomaíochas. Tháinig cláir nuálacha taighde do

theicneolaíochtaí agus tairgí nua, tacaíocht thairbheach

do thionscadail phobail, réimse nua clár traenála agus

oideachais agus tiomantas do fhorbairt inbhuanaithe

de bharr an chur chuige struchtúrtha seo.

Tá an tionscal bia mara riachtanach do thodhchaí

eacnamaíocht na hÉireann agus ár bpobail cois farraige,

agus tá BIM tiomanta do cuidiú leis an earnál barr a

cumais a bhaint amach.

Jim O’Toole Príomhoifigeach Feidhmiúcháin

Lean tionscal bia mara na hÉireann ag fás i 2018 fad agus a bhí éileamh idirnáisiúnta, infheistíocht agus teicneolaíocht ag treisiú seasamh na hÉireann mar phríomhpháirtí san eacnamaíocht domhanda.

Gairdín Bia Mara Inbhuanaithe BIM ag Bloom, Meitheamh 2018.

An Clár um Ghnó Bia Mara Glas, Feabhra 2018.

Cothaíonn BIM agus Grant Thornton chomhpháirtíocht straitéiseach le clár bainistíochta nua a sholáthar, Propel, Bealtaine 2018.


Buaicphointí 2018

Seoladh comhairliúchán poiblí do Inshore Strategy, Iúil 2018.

Seisiún Challenges of Brexit for Irish Seafood Sector BIM ag Cruinniú Mullaigh Our Ocean Wealth, Gaillimh, Iúil 2018.

MFV Girl Stephanie ag Seafest, Iúil 2018.

Taste the Atlantic Oyster Experience BIM a reachtáladh ar an lá roimh Fhéile Oisrí na Gaillimhe, Meán Fómhair 2018.

7

Tacaíonn BIM leis an chéad chlár Luasaire do ghnólachtaí nuathionscanta Dobharshaothraithe, Cáthair Chorcaí, Meán Fómhair 2018.

Glacann BIM páirt i seó bóthair náisiúnta Getting Ireland Brexit Ready Ionad Comhdhála, Baile Átha Cliath, Deireadh Fómhair 2018.

Ciansheomra Ranga Dobharshaothraithe (ARC) BIM le linn a chéad chuairt scoile, Deireadh Fómhair 2018.


Óstálann BIM cainteoirí idirnáisiúnta ag ‘Comhdháil Fhás Bradán’, Gaillimh, Samhain 2018.

Téann Binn Éadair agus Cé na Cille Móire i gcomhar le gréasán Fishing for Litter BIM, Deireadh Fómhair 2018.

Seimineár Díreadh ar Oibleagáid i leith Gabálacha BIM, Corcaigh, Samhain 2018.

Margaret Downey-Harrington, Buaiteoir Gradam Saoil ag Gradaim Bia Mara Náisiúnta BIM, Samhain 2018.

9

Oiliúnt shábhaltacht uisce le linn cláir Bhunoiliúna Sábháilteachta BIM.


11

Scileanna

Forbairt Scileanna agus Straitéis Oiliúna

D’fhorbair BIM Straitéis Oiliúna Bia Mara nua don

tréimhse 2018 go 2020. Leag seo amach pleananna

forbartha agus feidhmithe do réimse clár scileanna

agus oiliúna a chuirfidh BIM i bhfeidhm sna blianta atá

amach romhainn.

Beidh sé mar aidhm ag na cláir seo iontrálaithe nua a

mhealladh, iarchéimithe a fhorbairt, agus breisoiliúint

a thabhairt dóibh siúd atá ag obair sa tionscal

agus tacaíocht agus deis fhorbartha a thabhairt

d’fheidhmeannaigh agus do cheannairí tionscail sa

todhchaí. Déanfar iad seo a fhorbairt agus a chur i

bhfeidhm i gcomhar le comhpháirtithe oideachais

roghnaithe, lena n-áirítear Institiúid Teicneolaíochta

Chorcaí agus Bord Oideachais agus Oiliúna Chorcaí.

Mar thoradh, forbraíodh agus seoladh líon clár i 2018.

Coláistí Oiliúna Iascaigh Náisiúnta agus Aonaid Oiliúna Chósta

I 2018, chuir BIM 1,609 áit oiliúna ar fáil don earnáil

i gColáistí Iascaigh Náisiúnta na hÉireann BIM (NFCI)

sa Chaisleán Nua, Contae Dhún na nGall agus Baile

Chaisleáin Bhéarra, Contae Chorcaí, agus dhá Aonad

Oiliúna Chósta BIM ag suíomhanna thart ar an chósta.

Léiríonn Tábla 1 ar leathanach 12 an réimse cúrsaí

oiliúna a solathraíodh i 2018.

Infheistiú in Áiseanna Oiliúna

Le linn na bliana, rinneadh ceann de Aonaid Oiliúna

Chósta BIM a athchóiriú agus a uasghrádú. Leanfaidh

an t-aonad, atá anois mar pháirt de na háiseanna

méadaithe i gColáiste Iascaigh Náisiúnta na hÉireann

BIM (NFCI) sa Chaisleán Nua, ag cur an réimse iomlán

de chúrsaí gearra ar fáil ar chóstaí an deiscirt and an

oirthir. Rinneadh na háiseanna ar NFCI Bhaile Chaisleáin

Bhéarra a uasghrádú chomh maith le haonad smachtú

tumadóireachta, áiseanna ar tír agus soitheach

tacaíochta athghléasaithe san áireamh. Ina theannta

sin, bunaíodh aonad dóiteáin mara ag Daighinis.

Córas Bainistíochta Foghlama Nua ag NFCIanna

Le freastal ar an méadú éilimh ar ábhar agus oideachas

ar líne, d’infheistigh BIM i gCóras Bainistíochta Foghlama

(LMS) do mhic léinn NFCI le linn 2018.

Tabharfaidh an LMS taithí foghlama cumaiscthe do

mhic léinn sa Chaisleán Nua agus i mBaile Chaisleáin

Bhéarra atá feabhsaithe le hábhar digiteach, atá

éasca teacht air agus a chuirfidh níos mó deiseanna

do fhoghlaim féinluais ar fáil. Beidh tabhairt isteach

an LMS mar catalaíoch do BIM an córas oideachais

agus oiliúna reatha dul i dtreo na nua-aimsearthachta

agus éascóidh sé feabhas leanúnach ar cúrsaí BIM le

freastal ar riachtanais an tionscal iascaireachta agus

na foghlaimeoirí.

D’imir tiomantas BIM ról lárnach in oiliúint agus in oideachas le tionscail bia mara na hÉireann bua a bhaint amach.


Oiliúint Tionscal Bia Mara tríd Choláistí Iascaigh Náisiúnta na hÉireann BIM i 2018. Cur síos ar Chúrsa: Iomlán

Teastais an Roinn Iompair, Turasóireachta agus Spóirt (DTTAS)

DTTAS Oifigeach Deice (Árthaí Iascaireachta) Scipéir Iomlán 11DTTAS Oifigeach Deice (Árthaí Iascaireachta) Scipéir Tánaisteach Iomlán 33DTTAS Oifigeach Deice (Árthaí Iascaireachta) Scipéir Tánaisteach Teoranta 8DTTAS/QQI Oifigeach Innealtóireachta (Árthaí Iascaireachta) Rang 3 6DTTAS/QQI Oifigeach Innealtóireachta (Árthaí Iascaireachta) Rang 2 9DTTAS/QQI Oifigeach Innealtóireachta (Árthaí Iascaireachta) Rang 1 1DTTAS/QQI Oilteacht Bháid Paisinéirí & Tacaithe Tráchtála 32DTTAS/QQI Oilteacht Bháid Paisinéirí atheisiúint agus athbhailíochtú 27Cúrsa Rialú Loingseoireachta (NCC) (Iascaireacht) 11Córais Loingseoireachta Leictreonacha (ENS) (Iascaireacht) 31Fo-iomlán 169

Sábháilteacht ar an bhFarraige

Oiliúint Sábháilteachta Feabhsaithe (EST) do PFD deontasmhaoinithe le PLB 122Bunoiliúint Sábháilteachta Éigeantaí 3-lá le EFA, PST agus FP san áireamh & SA le hatheisiúint san áireamh 378Bunoiliúint Sábháilteachta Éigeantaí 3-lá le teastais STCW EFA agus PST san áireamh MICLÉINN TY 73Cosc Dóiteáin agus Feasacht Éigeantaí Sábháilteachta AMHÁIN 352Feasacht Éigeantaí Sábháilteachta AMHÁIN 7Bungharchabhair ar Bord Loinge IMO STCW (EFA AMHÁIN) 71Teicnící Pearsanta Chun Teacht Slán IMO STCW (PST AMHÁIN) 133Comhrac Dóiteáin Muirí IMO STCW 59Ardchomhrac Dóiteáin IMO STCW 18Garchabhair Leighis IMO STCW 45Fo-iomlán 1,258

Cumarsáid Raidió

Teastas Gearr-Raoin Modúl 1 agus 2 agus Teastas Oibritheora Teoranta GMDSS 51Teastas Fadraoin GMDSS (LRC) 1Teastas Oibritheora Ginearálta GMDSS (GOC) 37Fo-iomlán 89

Teastais agus Oiliúint Scileanna Dearbhú Cáilíochta agus Cáilíochtaí Éireann (QQI)

QQI Leibhéal 3 Cúrsa na nIascairí Óga: Bunchúrsa Iascaireachta Trachtála (le GRETB) 15QQI Leibhéal 8 Ard-Dioplóma Gnó agus Dobharghnó (le ITC Campas Loch Garmáin) 8QQI Leibhéal 5 Próisis Innealtóireachta Muirí (MEP) 8QQI Leibhéal 5 Próisis Innealtóireachta Muirí (Mic Léinn na hIdirbhliana AMHÁIN) * 30QQI Láimhsiú agus Crocháin Sábháilte & Oibriú Géag Chrann Tógála 9QQI Leibhéal 6 Oibríochtaí Thrachtála Tumadóireachta Scúba 6QQI Leibhéal 6 Oibríochtaí Thrachtála Tumadóireachta Análaithe ón Dromchla (SSDE) 7QQI Leibhéal 5 Aond Fáis Feamainne (le MSLETB) 10Fo-iomlán 93

Iomlán Soláthar Oilliúna 1,609

Scileanna (Ar lean)

13

Oiliúint Sábháilteachta dóibh siúd nach Náisiúnaigh ón Limistéir Eorpaigh Eacnamaíoch iad

Leanann BIM ag plé oiliúint sábháilteachta dóibh siúd

nach náisiúnaigh ón Limistéir Eorpaigh Eacnamaíoch

iad leis an Roinn Dlí agus Cirt agus Comhionannais.

Réitigh tabhairt isteach an Scéim Oibre Neamhghnách

(AWS) dóibh siúd nach náisiúnaigh ón Limistéir Eorpaigh

Eacnamaíoch iad atá ag cuardach oibre sa tionscal bia

mara Éireannach oiliúnt do níos mó ná 200 duine. Tá

cuid mhór dóibh siúd ag obair mar fhoireann ar shoithí

móra agus tá cuid acu imithe ar aghaidh chuig breis

oiliúint ag NFCIann BIM. Leathnaigh tabhairt isteach

I.R. Uimh. 230 de 2018 (Rialacháin na gComhphobal

Eorpach (Coinníollacha Glactha) 2018) ceadanna dóibh

súid ag lorg fostaíochta in Éirinn agus tá líon áirithe do

na daoine seo ag obair sa tionscal anois.

Caighdeáin Tumadóireachta

Fostaíonn feirmeacha éisc tumadóirí chun réimse

feidhmeanna riachtanacha a chomhlíonadh, ach tá

ganntanas tumadóirí le cáilíocht chuí mar gheall ar

easpa cúrsaí oiliúna do thumadóirí tráchtála in Éirinn

le deich mbliaina anuas. Le seo a réiteach, cuireadh

rialacháin tumadóireachta nua i bhfeidhm agus

sheol BIM dhá ghradam QQI Leibhéal 6 do Thumadóirí

Tráchtála i 2018: cúrsa Tumadóirí Scúba Tráchtála cúig

seachtainí agus cúrsa Tumadóirí Análaithe ón Dromchla

trí seachtainí. Chláraigh na chéad mic léinn ar na cúrsaí

seo i Samhain 2018 agus cuireadh na cúrsaí i láthair i

gColáiste Iascaigh Náisiúnta na hÉireann BIM i mBaile

Chaisleáin Bhéarra, Contae Chorcaí.

Is iad obair faoi usice, cothabháil agus deisiú, cuardach

faoi uisce agus teicnící iniúchta na hábhair a chlúdaítear

sna cúrsaí seo. Is iad na chéad cáilíochtaí mar seo san

Eorap iad na cáilíochtaí idirnáisiúnta nua seo agus ba

cheart go spreagfadh siad spéis forleathan san earnáil

bia mara agus san earnáil muirí níos leithne.

Gaireas Snámhachta Pearsanta agus Tionscnamh Comharthaíochta

Eisíodh 2,000 Ghaireas Snámhachta Pearsanta

(GSPanna) le Rabhcháin Aimsitheora Phearsanta

(RAPnna) do úinéirí soithí ó thús Scéim Oiliúna

Sábháilteachta Feabhsaithe BIM in 2014. Leathnófar

amach cur i bhfeidhm na scéime le linn 2018 tar éis

theacht isteach na GSP Compact Supreme nua.

Is comhthionscnaimh le Sábháilteacht Uisce na

hÉireann é Tionscnamh Comharthaíochta an AE le

cur le tuiscint faoi Ghaireas Snámhachta Pearsanta

(GSPanna) agus an tábhacht le hiad a chaitheamh de

réir I.R. 568 de 2001. Tógadh thar dhá chéad comhartha

ag céanna iascaireachta thart ar an chósta leis an

aidhm le hiascairí a spreagadh lena GSP a chaitheamh

agus leas a bhaint as an oiliúint riachtanach.

Cobhsaíocht Shoithí Iascaireachta

I 2018, d’fhorbair BIM físeán gearr maidir le cobhsaíocht

shoithí iascaireachta. Bhí seo mar fheagra ar moltaí

Tuarascáil an Ghrúpa Oibre ar Shábháilteacht, Oiliúint

agus Fostaíocht i dTionscal Iascaireachta na hÉireann.

Rinneadh an físeán le NFCI Chaisleán Nua agus Bhaile

Chaisleáin Bhéarra agus bhí sé dírithe ar tuiscint faoi

cheisteanna cobhsaíochta do shoithí cladaigh beaga

faoi 15m a mhéadú.

Tarraingníonn físeán BIM aird ar na príomhbhaoil a

bhaineann le Sábháilteacht Iompaithe agus na bearta

rialaithe ar cheart a chur i bhfeidhm. Is páirt lárnach de

oiliúint Deimhniú Inniúlachta ag na NFCI é cobhsaíocht

shoithí iascaireachta.

Fearas Garchabhrach do Bháid Iascaigh Bheaga

D’oibrigh BIM, MEDICO Cork agus Oifig na Muirshuirbhéara

le chéile le Scoil Innealtóireachta Meicniúil agus Deartha

Institiúid Teicneolaíochta Bhaile Átha Cliath chun

coimeádán a chruthú do nithe inathnuaite. Forbraíodh

fréamhshamhail don fhearas leighis féin-stoctha i

2018 roimh na hathruithe atá ar tinneall sa Treoir ón

gComhairle 92/29/CEE - i dtaca le na bunriachtanais

sábháilteachta agus sláinte do chóir leighis ar bord soithí.

Oiliúint Dhobharshaothraithe

Déanann BIM comhthadhaill go dlúth leis an tionscal

uisceshaothraithe chun cabhrú leis freastal ar a

riachtanais leantacha scileanna. Rinne an Grúpa Stiúrtha

Dhobharshaothraithe, mar chuid de straitéis oiliúna

nua na heagraíochta, iarracht oiliúint ardscileanna agus

cúrsaí eile a chur chun cinn chun riachtanais an tionscail

a chomhlíonadh. I 2018, tháinig an chéad ochtar céimí ón

QQI Leibhéal 8 Ard-Dioplóma i nDobharghnó ó hInstitiúid

Teicneolaíochta Cheatharlach le tacú BIM. D’fhorbair

BIM an cúrsa seo i gcomhair le Campas Loch Garman

Institiúid Teicneolaíochta Cheatharlach, le tacaíócht ó

Fheirmeoirí Aontaithe na hÉireann agus geallsealbhóirí

an tionscail. Tá sé oscailte d’iarrthóirí ón earnáil bhia

mara, lena n-áirítear réimsí ar nós dhobharshaothraithe,

iascaigh agus phróiseáil bhia mara.


Forbairt Gairme agus Gairmthreorach

D’fhreastail BIM ar líon áirithe ócáidí gairme in 2018 i

gcomhar le hInstitiúid na dTreoirchomhairleoirí le cúrsaí

gairme a chur chun cinn agus a fhorbairt do mhic léinn

dara leibhéil. Shainaithin BIM cúig chlár iontrálaithe nua

a bhfuil tuilleadh forbartha ag teastáil uathu: cúrsa

oiliúna do cheannaithe éisc, cúrsa oiliúna deice, daltas

innealtóireachta agus printíseacht próiseála bia mara/

dhobharshaothraithe.

Dearbhú Cáilíochta

Leanann BIM dá gcuid oibre le Dearbhú Cáilíochta

agus Cáilíochtaí Éireann (QQI). Díríonn seo ar Córas

Dearbhaithe Cáilíochta (QAS) a fhorbairt do BIM

mar sholáthraí oiliúna do chláir Breisoideachais

agus Oiliúna (FET).

Choinnigh BIM seirbhísí QA Services i 2018 le tacú

le teagmháil leanúnach BIM le QQI. Bhí ullmhú

mionsonraithe Lámhleabhar Dearbhaithe Cáilíochta

i gceist le seo. Téann an córas nua seo i ngleic

le monatóireacht agus smacht le linn gach céim

den dearadh, soláthar, measúnacht, deimhniú,

athbhreithniú agus meastóireacht. Tá an QAS fit fuaite

le soláthar oiliúna uilig BIM. Cuireann sé creatlach ar fáil

le feidhmíocht a mheas agus a fheabhsú.

Miondíol Bia Mara agus Forbairt

Cabhraíonn Clár Miondíola Bia Mara BIM le gnólachtaí

bia mara tairiscintí miondíola d’ardchaighdeán a vhur ar

fáil agus tá réimse leathan feidhme aige a chuimsíonn

ceardlanna agus cúrsaí oiliúna oideachasúla; láimhseáil

agus filléadú iasc; caighdeán bhia mara; Anailís

Ghuaise agus Phointí Rialúcháin Criticiúla (AGPRC);

meantóireacht ar an láthair; agus cur chun cinn

iontrálaithe nua sa tionscal. Ina iomlaine, d’fhreastal

thar 300 oibreoir bia mara ar ceardlanna agus ócáidí

breisoiliúna in 2018.

Beidh gradam chreidiúnaithe nua ar an Chreat

Náisiúnta Cáilíochtaí mar gheall ar Clár Miondíola Bia

Mara BIM. Reachtáladh Clár Oiliúna Ceannaí Éisc ar

bhonn píolótach i Meán Fómhair 2018; cúrsa seacht lá

ar dearadh le heolas agus le scileanna riachtanacha a

theastaíonn le hobair go hinniúil i ngnó miondíola bia

mara a theagasc agus scileanna teicniúla ullmhúcháin

bhia mara a fhorbairt.

Ceannaireacht agus Forbairt Bhainistíochta

Seoladh dhá chlár forbartha i 2018. Is clár forbartha

bainistíochta sinsearaí é Horizon, deartha le hardoiliúint

i ngnó and i gceannaireach a sholáthar do earnáil

bia mara na hÉireann. Tá naonúr rannpháirtithe

san áireamh sa clár ó na hearnálacha gabhála,

dobharshaothraithe agus próiseála. Le linn an chláir,

d’fhreastail rannpháirtithe ar IMD, an scoil ghnó

i Singeapór atá rangaithe go hidirnáisiúnta, lena

scileanna, léargais agus mianta a fhorbairt.

Bhain na rannpháirtithe tairbhe as oiliúint duine

ar dhuine, a chuidigh stíleanna ceannaireachta

éifeachtacha a mheas agus a fhorbairt. Bhí ceardlanna

san áireamh chomh maith le mórchainteoirí Éireannacha

agus idirnáisiúnta a thug léargais ar treochtaí bia

domhanda agus féidearthachtaí fáis don earnáil.

Is clár forbartha BIM é Propel a chuireann ardán ar fáil le

struchtúir bainistíochta tionscal a chruthú, a fhorbairt

agus a thacú. Tá sé mar aidhm aige na huirlisí a

thabhairt do na cliaint le gnó seasmhach, inbhuanaithe

agus brabúsach a chruthú agus a chaomhnú.

Chuaigh BIM i dteagmháil le Grant Thornton le réimse

saineolais a thabhairt le cuidiú le comhlachtaí bia mara

forbairt agus fás go brabúsach. Rinne BIM diagnóisic

comhlachta saincheaptha a chuir i bhfeidhm le dul i

ngleic le príomhdheiseanna i dtaca le seo, le tacaíocht

ó uirlisí agus ó shainchomhairle le freastal ar chumas

agus ar mhianta comhlachtaí.

Tá réimse rannpháirtithe san áireamh sa dá chlár

seo a chuimsíonn earnáil bia mara na hÉireann le

láimhdeachas chomhcheangailte de níos mó ná €250

milliún agus ag fostú foireann 500 duine. Bunaithe ar

a rath, déanfar na cláir a fhorbairt agus a athsheoladh

i 2019, ag cur an deis scileanna ceannaireachta agus

cleachtais bhainistíochta a fhorbairt agus glacadh le

clár forbartha pearsanta agus gairmiúil ar fáil do níos

mó rannpháirtithe tionscail.

Scileanna (Ar lean)

Aisling Kelly, Sligo Oyster Experience, duine de 21 táirgeoir bia mara ar chonair Taste the Atlantic BIM

15


Inbhuanaitheacht

Oibleagáid i leith Tabhairt i dTír

Rinneadh an Oibleagáid i leith Tabhairt i dTír ag an

Chombheartais Iascaigh (CBI) d’iascaigh ghrinnill a

thabhairt isteach in iascaigh agus speicis de réir a chéile

ó 2016. Ag deireadh 2018, bhí feidhm ag an rialúchán

i gcás gach speicis a bhfuil teorainneacha gabhála ag

baint leo.

Réitigh Feidhmeacha ar Oibleagáid i leith Tabhairt i dTír an AE

Leann BIM ag obair go dlúth le tionscal iascaireachta

na hÉireann le giaranna a fhorbairt agus tabhairt faoi

staidéir cumas teacht slán, a chuidíonn le ghabháil

nach bhfuil ag teastáil a laghdú faoin Oibleagáid i leith

Tabhairt i dTír. I 2018, d’eagraigh BIM ceardlann umar

flúma i dTalamh an Éisc, áit a ndearna rannpháirtithe

tionscal na hÉireann réimse sampla trál a thástáil le

hiarracht a dhéanamh seachghabháil san iascach tráil

iasc geal a laghdú.

Chuir staidéar ar chumas leathóg teacht slán torthaí

dearfacha ar fáil, a chothaigh iarratas ar son díolúine

don speiceas in uiscí na hÉireann. Dréachtaithe i 2018,

tá díolúine mharthanais chuimsitheach do Nephrops in

uiscí na hÉireann bunaithe ar thaighde BIM sa phlean

díobhaigh do uiscí an iarthuaiscirt. Cuireann díolúine

Nephrops leasa suntasacha bitheolaíocha agus

eacnamaíocha ar fáil do thionscal iascaireachta na

hÉireann, mar nach gcaithfear Nephrops óga a ghabháil

nó a bhaint as cuótaí. Tá réimse céimeanna trealaimh

forbartha ag BIM agus ag tionscal iascaireachta na

Éireann san áireamh sa phlean aischurtha chomh maith.

An Clár um Ghnó Bia Mara Glas

Cuireann an Clár um Ghnó Bia Mara Glas tacaíochtaí

bainistíochta maidir le héifeachtúlacht acmhainní ar

fáil do chuideachtaí próiseála bia mara a laghdaíonn

costais agus a fheabhsaíonn iomaíochas. Tá an Clár

Glas comhghuaillíoch le clár Origin Green Bord Bia agus

cabhraíonn sé le comhlachtaí bia mara réimsí eile a

d’fhéadfaí a fheabhsú lena gCairt Inbhuanaithe Origin

Green a fhorbairt.

An Gradam Ghnó do Bhia Mara Glas

Ó 2015, tá urraíocht tugtha ag an gClár Glas don

Gradam Ghnó do Bhia Mara Glas ag na Gradaim Ghlasa.

In 2018, bhuaigh Burren Smokehouse an gradam do

Ghnó Bia Mara Glas na Bliana, éacht do rannpháirtí

gníomhach sa Chlár Glas agus don earnáil bia mara

go ginearálta.

Maoirseacht Uisce

I 2018, thosaigh an Clár Glas Tionscadal Maoirseacht

Uisce píolótach. D’athain seo deiseanna bharrfheabhsú

uisce ar fud áiseanna na hÉireann, bainteach le

diagnóisiú eachtraí uisce agus aithintsceith uisce.

Ghlac ceithre comhlacht tairge bia mara páirt i Céim 1

(Léarscáiliú Uisce) le léarscál uisce saincheaptha dá gnó

a fhorbairt, agus chuidigh na feabhsúcháin a tugadh

faoi ndeara le linn an tionscadal le nac comhlachtaí seo

á spriocanna uisce Origin Green a bhaint amach i 2018.

Tá inbhuainaitheacht ag croílár thionscal bia mara na hÉireann agus is ceann feadhna ar ghníomhaíochtaí BIM é. Cinntíonn BIM go gcosnófar acmhainní nádúrtha na hÉireann don todhchaí tríd fhorbairt fhreagrach a chur chun cinn.

17

Tionscadail Inbhuanaitheachta Nuálaíocha

Leanann BIM mar cheannaire ar nualaíocht

tríd inbhuainaitheacht. Bhí Clár Glas BIM ina

príomhchomhpháirtí ar dhá thionscadal Interreg

Eorpach i 2018. Tá Food Heroes dírithe ar fhuíollábhar

bia a laghdú agus tá an tionscadal Smart Cluster

Energy System (piSCES) dírithe ar chostais agus ar lorg

carbóin an tionscail próiseála a laghdú tríd fhorbairt

agus triail a chur ar ghréasán leictreachais ‘eangach

chliste‘. Reachtálfar na tionscadail seo go dtí 2020.

Iascaigh Cladaigh

Cuireann na sé Fhóram Iascaigh Cladaigh Réigiúnaí

(RIFFanna) deis ar fáil chun fadhbanna a mbíonn

tionchar acu ar an earnáil iascaigh cladaigh a phlé agus

a chur chun tosaigh. Críochnaíodh obair ar Straitéis an

Earnál Iascaigh Cladaigh le linn 2018, ag marcáil sprioc

shuntasach do nár RIFF agus a gcuid oibre i dtaca le

todhchaí na hearnála a chosaint atá ana-thábhachtach

do phobail cois farraige na hÉireann.

V-Eangú Gliomach

Dearadh an clár V-Eangú Gliomach chun

inbhuanaitheacht stoc gliomach na hÉireann a

fheabhsú. Faoin gclár, baineann iascairí de láimh eang

shimplí i gcruth “v” ó heireaball an ghliomaigh bhaininn.

Níl aon phian ag baint leis an eangú seo, agus cuireann

sé ar chumas an ghliomaigh bhaininn pórú suas le trí

huaire tar éis di bheith curtha ar ais san fharraige. Fuair

69 tionscadal a bhaineann le v-eangú tacaíocht de

€483 míle. Sceitheann gach gliomach v-eangnaithe

meán de 7,500 ubh gach dara bliain ar feadh sé bliana

tar éis v-eangú. Saoradh 32,000 gliomach le meáchan

thart ar 27,000kg le stoc póraithe a mhéadú. Lig na

saortha i 2018, scaoileadh 240 milliúin larbhaí gliomaigh

isteach sa chóras, chaillfidh iad ar an stoc pórúcháin ar

fud cósta na hÉireann gan iad.

Grúpaí Áitiúla Gníomhaíochta Iascaigh

Is straitéis forbartha pobail cósta é an Grúpa Áitiúil

Gníomhaíochta Iascaigh le ciste €12 milliún ar son

seacht bpobal cósta Éireannach ainmnithe. I 2018,

thacaigh Grúpaí Áitiúla Gníomhaíochta Iascaigh

(FLAGanna) ar fud an chósta le 209 tionscadal le cabhair

poiblí níos mó ná €1.9 milliún. Chuir an seacht FLAG

tús lena dara bliain de éileamh ar thionscadal go luath

i 2018. Fuarthas beagnach 350 iarratas tionscadal le

linn 2018, le 285 roghnaithe ar son ceadú deontais sa

deireadh. Críochnófar i 2019 tionscadail eile a ceadaíodh

i 2018 agus cuirfidh siad le caiteachas 2019.

Is do fhorbairt eacnamaíoch ceantar cósta beagnach

60% de cúnamh deontais. Is iad tionscadail pobail a

fhorbraíonn scileanna agus eolas áitiúil agus cur chun

cinn sláinte shóisialta agus oidhreacht chultúrtha a

chuimsíonn 25% eile den mhaoiniú. Dhírigh tionscadail

eile ar cosaint agus ar cur chun cinn an chomhshaoil.

Comhairle Chomhairleach Uiscí an Iarthuaiscirt (NWWAC)

Rinneadh iarracht sa chomhoibriú a tharla idir BIM agus

Comhairle Chomhairleach Uiscí an Iarthuaiscirt (NWWAC)

i rith 2018 dul i ngleic le mórfhadhbanna a bhfuil ag imirt

tionchar acu ar earnáil gabhála na hÉireann agus, ach

go háirithe, an oibleagáid gabhálacha a thabhairt i dtír

do speiceas grinnill in uiscí an iarthuaiscirt.

Speicis faoi Chosaint

Lean BIM air ag déanamh monatóireachta agus ag

tuairisciú faoi sheachghabhálacha de speicis faoi

chosaint de réir mar a cheanglaítear faoi Rialachán

AE 812/2004. Léiríonn na tuiariscí go nuige seo gur

beag an baol atá ann go mbeidh seachghabhálacha in

iascaigh tráil peiligeacha in Éirinn. De bharr fadhbanna

le rónta in iascaigh lín suite rinneadh taighde fairsing

agus forbraíodh go leantach modhanna chun

idirghníomhartha a mhaolú.


Caighdeán um Bhia Mara ó Fhoinse Fhreagrach

Cuireann Caighdeán um Bhia Mara ó Fhoinse

Fhreagrach (RSS) BIM tacaíocht airgeadais agus

theicniúil ar fáil d’earnáil ghabhála na hÉireann ar

mhaithr le hiascaireacht fhreagrach a chur chun cinn

agus cur le stoic iasc agus shliogiasc. I rith 2018, lean

comhdhlúthú an RSS agus is ionann é anois agus an

bonn atá ag cuideachtaí bia mara lena mballraíocht i

gClár Origin Green an Bhoird Bhia.

Timpeallacht Mhuirí

Bruscar Muirí

In éineacht leis an earnáil iascaigh agus

dobharshaothraithe, tá BIM i mbun clár leanúnach

bruscar plaistigh a bhaint ón fharraige tríd an clár

deonach Fishing for Litter. Tá seo ag oibriú i 12 calafort

iascaireachta faoi láthair. Tá níos mó ná 230 tonna

bailithe ag baill den earnáil iascaireachta agus feirmeoirí

éisc ón dtimpeallacht mhuirí. Tá athchúrsáil eangacha

phlaisteacha mar pháirt lárnach do obair BIM le bruscar

muirí a laghdú chomh maith, agus bunaíodh clár

bailiúcháin agus le stiallacha a dhéanamh de eangacha

a bhfuil a ré caite agus í mar aidhm an t-ábhar seo a

athchúrsáil.

Caighdeáin Orgánacha AE agus Scéimeanna Ráthaíochta Eile

Lean BIM ar aghaidh ag cothabháil an chláir ráthaíochta

chreidiúnaithe CQA ISO 17065/EN45011 ar son na

hearnála dobharsaothraithe. Tugadh cúnamh freisin do

chuideachtaí creidiúnú maidir le Caighdeáin Orgánacha

AE do bhradáin agus do dhiúilicíní a bhaint amach agus

a choinneáil, atá ina réamhriachtanas sula bhfaightear

rochtain ar mhargaí den scoth.

CLAMS

Is tionscnamh comhshaoil na Córais Bhainistíochta

um Dhobharshaothrú Áitiúil Comhordaithe (CLAMS) a

chabhraíonn le gnólachtaí dobharshaothraithe oibriú

as lámha a chéile lena dtimpeallacht agus lena bpobal

áitiúil. Thug grupaí CLAMS faoi roinnt tionscnamh le linn

2018. Threoraigh BIM cúig ghlantacháin sa Chaoláire

Rua, i bPoll na nOisrí, sa tSnaidhm agus i gCuan Mó, a

thóg, meastar, 46 tonna dramhaíola measctha amach.

Cuireadh cúig thionscnamh athchúrsála eile freisin i

gcrích. Reachtáladh dhá cheann sa Chaoláire Rua, áit a

dearnadh tionscnamh bairille diúilicín athchúrsáil ar 200

seanbhairille agus ceithre rafta raice. Thóg tionscnamh

athchúrsála i gCorcaigh níos mó ná 500 bairille diúilicín

nach raibh ag teastáil níos mó le hathchúrsáil a

dhéanamh orthu, agus tógadh ar shiúl seanthristéal

cruach oisre i gCuan Mó agus i dTrá Bréige, meastar

64 tonna cruach tógtha faoi na tionscnaimh seo.

SUMS

Le linn na bliana, rinneadh fearas na Scéimeanna

Marcála Aontaithe Speisialta (SUMS) uilig atá i

bhfeidhm faoi láthair a scrúdú agus tugadh faoi obair

cothabhála agus deisiú i gCuan Mó, i gCuan Bhanú agus

i nDún Garbháin. Cuireadh le dhá scéim reatha chomh

maith, ceann i mBeanntraí, Contae Chorcaí agus ceann

eile i gCuan Mó, Contae Mhaigh Eo.

Inbhuanaitheacht (Ar lean)

19

Cúnamh Deontais do Dhobharshaothrú

Caitheamh an EMFF i nDobharshaothrú

D’infheistigh Clár an EMFF €3 milliún le tacú le

45 tionscadal dobharshaothraithe tríd dhá scéim

tacaíochta i 2018. Roinneadh an infheistíocht seo

go cothrom idir tacaíochtaí do infheistíocht chaipitil

agus tacaíochtaí do nuálaíocht, thaighde agus

chomhairle. Bhí suim mhór in infheistíocht chaipitil,

go háirithe i bhfeirmeoireacht oisre agus méadaithe

san earnáil bradán, agus mhéadaigh ar an caiteachas

agus ar an uimhir tionscadal faoi dhó ó 2017.

Scéim Thairsí Eolais

Is clár maoinithe an Scéim Thairsí Eolais don

earnáil poiblí agus an tionscal dobharshaothraithe.

Tacaíonn sé le tionscadail a chuireann eolas,

nuálaíocht agus teicneolaíocht chun cinn sa tionscal

dobharshaothraithe. Tugadh tacaíocht iomlán do

sheacht dtionscadal ó institiúidí agus tionscal taighde

tríú leibhéal le cúnamh poiblí de €448,051 i 2018,

agus leanfar le tacaíocht dóibh i 2019 agus 2020.

Scéim um Dhobharshaothrú Inbhuanaitheach

Tacaíonn an scéim seo le tionscadail a chuireann fás

inbhuanaitheach táirgeachta, luacha agus fostaíochta

san earnáil dobharshaothraithe chun cinn agus

atá oscáilte do fhiontar dobharshaothraithe nua

nó atá ann. Le linn 2018, thacaigh cúnamh poiblí

de €2.6 milliún le 38 tionscadal forbartha caipitil

dobharshaothraithe, le hinfheistíocht iomlán de

€6.7 milliún. Scrúdaigh ceithre cinn de na tionscadail

seo infheistíocht chaipitil i dtairgíocht diúilicíní, bhain 27

acu le táirgíocht oirsí, bhain trí cinn acu le infheistíocht

chaipitil le luach níos airde i dtáirgíocht bradán, bhain

tionscadal amháin le bric agus bhain an trí thionscadal

deirneach le tionscadail intíre ilspeiceasach. Leanann

pointe praghais ard oisre faoi láthair agus leirítear sin

sa mhéid tionscadail oisre a táthar ag tabhairt fúthu.

Tá an chosúlacht ann chomh maith gur saoradh

éileamh do infheistíocht in oisrí a bhí faoi chois i 2018

nuair a athnuaitear ceadúnais.

Ceadúnú Dobharshaothraithe

Coimisiúnaíodh suirbhéanna seandálaíochta mara

i sé cheantar: Baile Chaisleáin Bhéarra, Loch Súilí,

Dairbhe, Inbhear Phort Láirge, Calafort Loch Garmain

agus Baile Átha Longfoirt. Cuireadh cáipéisí próifílithe

le chéile le tacú le Foras na Mara i gcomhar le na

Measúnaithe Cuí NATURA 2000 rinneadh le linn na

bliana. Chlúdaigh na cáipéisí seacht gceantar: Caisleán

na Mainge, Cill Ala, Loch Cairlinn, Inbhear na Sionainne,

Calafort Corcaí, Baile Easa Dara agus Bá Bhaile an

Easa. Soláthraíodh níos mó cuidigh don phróiseas

ceadúnúcháin dobharshaothraithe tríd chúnamh le

táirgeoirí sna cuanta le heolas cruinn a sholáthar don

Roinn Talmhaíochta, Bia agus Mara ar leagan amach

suíomhanna dobharshaothraithe agus bealaí isteach.

Is iad Cuan Neidín, Calafort Loch Garmain agus Loch

Cairlinn na ceantair a bhí i gceist.

Próiseáil portán úr, McBride’s Fishing, Co. Dhún na nGall.

20 BIM TUARASCÁIL BHLIANTÚIL AGUS RÁITIS AIRGEADAIS 2018

21

Nuálaíocht

Plean Straitéiseach Nuálaíochta

Leag an Ráiteas Straitéise a foilsíodh i 2018 an tslí ina

sholáthrófar tacaíocht BIM i slite nua agus iontacha.

Tá BIM ag tógáil creatlach nua don nuálaíocht agus ag

glacadh le bealaí nua feidhmiú le hiomaíocht domhanda

earnál bia mara na hÉireann a fheabhsú. Cuirfidh

na pleananna seo ar chumas comhlachtaí bia mara

Éireannacha gníomhú go straitéiseach agus breisluach

a chruthú ag gach céim den slabhra soláthair.

Bunófar Ionad Barr Feabhais nuálaíochta bia mara

ilchampas, le BIM ag tabhairt ceannaireachta i

gcomhpháirtíocht leis an earnáil, institiúidí taighde agus

tríú léibhéal, le infhestíocht i dtaighde agus i bhforbairt

a spreagadh. Tá BIM ag forbairt múnla tarraingt

cliant don earnáil bia mara bunaithe ar chur chuige

comhpháirtíoch, agus tá sé ag cur foinsí léargais atá á

dtreorú ag an margadh ar fáil le méadú go spáis nua sa

mhargadh domhanda an earnál a chur ar an eolas agus

a thiomáint. Tríd seo, daingneoidh BIM agus cuirfidh sé

chun cinn úsáid forleathan modheolaíochtaí bia mara ar

leith le fás tráchtála ar fud na hearnála a spreagadh sa

tslí is tapaidh agus is feidhmiúla gur féidir.

Mol Nuálaíochta Bia Mara

Soláthraíonn Mol Nuálaíochta Bia Mara (SIH) saineolas

agus teicneolaíocht le cúnamh leis an tionscal bia mara

táirgí nua a fhorbairt agus a thriail, baol a laghdú agus

fanacht ar bharr treochtaí mhargaidh.

Thug BIM faoi réimse tionscadail nuálaíoch tríd an SIH ar

mhaithe leis an earnál i 2018. Is iad próisis nuálaíocha

nua san SIH i gCloich na Coillte, Contae Chorcaí ar

éascaigh na tionscadail seo astu. D’fhág an obair

go raibh ar chumas BIM sainthacaíocht le riactanais

cliant, féidearthactaí múnlaí gnó agus inmharthanacht

trachtála a aithint. Chuimsigh an punann seo tionscadail

nuálaíocha ar amhábhar faoitín gorm tearcúsáidte;

dríodar iasc geal; agus tionscadail mhéadaithe cliant

ar leith i ronnach, iasc geal agus sliogiasc.

Clár T&F Bia Mara

Tacaíonn Clár T&F Bia Mara BIM le tionscadail taighde

agus forbartha atá dírithe ar thairgí agus phróisis nua

atá á threorú ag an margadh don earnáil seo a fhorbairt

agus i gcomhpháirtíocht le tionscal, agus Eagraíochtaí

Taighde Feidhmithe (RPOanna) aitheanta. Soláthraíonn

an clár seo modh don tionscal tograí tionscadal T&F

ábhartha a chur isteach a thabharfaidh BIM fúthu

ar son leasa na hearnála ina iomláine le caiteachas

€392,091 i 2018.

Cuimsíodh taighde ar bhaoití nua do phortáin dearg;

sainaithint úisc/tairgí trádála ó dhiúilicíní atá éillithe

ag bitocsain nádúrtha; cuir le seilfré iasc geal; luach

a bhaint as fuil-uisce peiligeach; bith-infhaighteacht

púdair cailciam faoitín gorm; sláinte saothráin cheall a

fheabsú ag úsáid úsc mianraí; agus éifeacht próitéin

fhaoitín gorm ar shláinte daonna agus smacht cothaithe.

Pleanáil Nuálaíochta agus Gnó Bia Mara

Tacaíonn an Scéim Phleanála do Nuálaíochta agus

Gnó Bia Mara le nuálaíocht agus forbairt táirge nua

tríd tionscadail tionscal agus poiblí. I 2018, fuair 15

tionscadal pleanála nualaíochta agus gnó iomlán de

€1.1 milliún i gcúnamh poiblí faoi thacaíocht an EMFF.

Thit maoiniú seacht dtionscadal ó fhiontair próiseála

faoin scéim ar tugadh tacaíocht cúnamh deontais de

€80,698 dóibh le infhesitíocht iomlán de €161,397.

Chuimsigh na tionscadail réimse leathan de fhorbairt

táirge nua agus gníomhaíochtaí feabhsúcháin a

bhain le hiasc, le feamainn agus le táirgí díorthacha

ó bhia mara; tástáil tomhaltóra agus margaidh;

staidéir féidearthachta margaidh; agus pleanáil gnó.

Bhí caiteachas iomlán de €1 milliún ag BIM ar ocht

dtionscadal eile ar thug sé faoi ar son leasa na hearnála

i 2018.

Tá nuálaíocht lárnach i bhforbairt eacnamaíocht bia mara Éireann agus le cúnamh ó thacaíochtaí nuálaíocha BIM, mhéadaigh Éire sa mhargadh domhanda. I 2018, d’obair BIM leis an earnáil bia mara le nualaíocht a thráchtáladh agus deiseanna fáis nua agus brabúsacha a sholáthar.


Sholáthar foireann Teagmháil Chliaint painéal

saineolaithe de mheantóirí proifisiúnta le hobair le

gnóthaí bia mara reatha. Bhí forbairt pleananna fás

comhlachta, stráitéis, comhpháirtíochtaí gnóthaí agus

struchtúrú airgeadais san áireamh sna tacaíochtaí.

Chuir an fhoireann bealach chuig seirbhísí BIM ar fáil

agus bhí tuiscint níos doimhne ar riachtanais na gcliant

dá thoradh chomh maith le héascaíocht a dhéanamh

ar fhorbairt mhúnla chomhpháirtíoch le taca a chur

faoi fhás comhlachta. Thug sé soiléireacht freisin ar

na riachtanais a bhí ag teastáil le tacú le tiomantais

chomhlachta agus na seirbhísí a chuireann BIM ar fáil.

Chomh maith le sin, lig Clár Comhairliúchán Nuálaíochta

do chéimithe agus do mhic léinn máistreachta uas-sciliú

i réimsí teicniúla agus ag baint le gnó bia mara san SIH.

An Scéim um Scálú Bia Mara agus um Fhorbairt Mhargaí Nua

Tugann an scéim tacaíocht do thionscadail faoi

chinnireacht an mhargaidh a chuireann barainneachtaí

scála chun cinn trí chomhoibriú tionscail, comhfhiontar

agus bealaí roinnte do struchtúir mhargaidh. Cuidíonn

agus spreagann an scéim go gníomhach le comhlachtaí

oibríochtaí a thabhairt le chéile, díolacháin coiteann a

thógail faoi struchtúr amháin fásáil margaí. I 2018, fuair

sé thionscadal forbartha scálú bia mara agus forbairt

mhargaí nua iomlán de €476,153 i gcúnamh poiblí a bhí

a thacú ag an EMFF.

Reachtáladh dhá thionscadal i 2018 ina raibh dhá

chomharghnó gníomhach – déanta suas de fiontair

próiseála aonair a tháinig le chéile le hinfheistiú le

forbairt a méadú san Áise. Fuair an dá thonscadal seo

tacaíocht de €122,549, a ghiaráil infheistíocht iomlán

€245,099 ag ráta deontais 50% don dá chomharghnó.

Thug BIM faoi cheithre tionscadal forbartha scálú

bia mara agus forbairt mhargaí nua ar son leasa na

hearnála ar costas €353,604.

Scéim Infheistíochta Caipitil Phróiseáil Bia Mara

Tacaíonn an Scéim Infheistíochta Caipitil Phróiseáil Bia

Mara le tionscadail atá dírithe ar costais fuinnimh a

laghdú; sábháilteacht, sláinte, caighdeán, sláinteachas

agus inrianaitheacht a fheabhsú; agus cur le luach tríd

phroiseáil, cur i láthair agus pacáistiú. I 2018, tugadh

tacaíocht tríd chúnamh poiblí de €1.9 milliún do 21

tionscadal infheistíocht caipitil, a cuireadh i bhfeidhm

ag 16 comhlacht bia mara. Ghiaráil an tacaíocht seo

infheistíocht mheasta de €7.1 milliún san earnáil

proiseála bia mara.

Nuálaíocht Theicniúil

Chomh maith le nuálaíocht faoi chinnireacht an

mhargaidh a dhéanamh, oibríonn BIM i ndlúthchomhar

leis an tionscal chun réitigh theicneolaíochta a chur

ar fáil a fheabhsaíonn éifeachtúlacht i dtáirgeadh

ámhábhair.

Peiligeacha

Cé go bhfuil an t-éilimh ar phróitéiní mara úsctha ó

speicis pheiligeacha ag fás, tá dúshláin suntasacha san

earnáil cruthaithe ag ciorruithe atá molta ar chuótaí,

an éifeacht a d’fhéadfadh a bheith ag Brexit ar rochtain

ar uiscí iascaireachta, costais níos airde, róthoilleadh

i bpróiseáil agus séasúr giorraithe. Le dul i ngleic leo

seo, d’fhorbair BIM tionscadal le luach faoitín gorm na

hÉireann a ardú tríd an acmhainn a aistriú ó mhion éisc

le luach íseal go táirgí le luach níos airde. Tá trí múnla

gnó lánchostáilte curtha le chéile ag BIM do seo, a

chuimsíonn filléadú do úsáid seirbhís bia, surimi agus

bianna peataí le hardcaighdeán.

Tionscadal an Atlantaigh

Is tionscadal faoi cheannaireacht BIM é Tionscadal an

Atlantaigh le comhghrúpa stiúrtha tionscal agus stáit.

Cuireann sé ar chumas earnáil bia mara na hÉireann

luach a chur le méadú gabhálacha i bpoirt iascaireachta

na hÉireann.

Tá cúota ag Éirinn de thart ar 20% den 1.2 milliún

tonna bia mara a ghabhtar go bliantúil amach ó chósta

Atlantiagh na hÉireann. Tarraingíonn seo aird ar an deis

an sprioc le gabhálacha éisc breise in Éirinn a mhéadú

go suntasach agus luach agus fostaíocht i seirbhísí

próiseála agus tánaisteacha poirt a ghiniúint mar a

leagadh amach i Food Wise 2025 a bhaint amach.

Cuimsíonn táirge insoláthartha ar leith forbairt fardal

seirbhísí poirt; barrfheabhsú ar an bhealach chuig

margadh; cur i bhfeidhm córas díolacháin le hardeolas

gabhálacha agus praghas; agus bunú ionad díolacháin

agus dáilithe.

Tá BIM i bun caidrimh le Ciste Infheistíochta Straitéisí

na hÉireann (CISÉ) le clár píolótach a chur i bhfeidhm

leis an chás gnó ar son infheistíochta phríobháidí a

dheimhniú.

Nuálaíocht (Ar lean)

23

Éisc Geala Eile

Bhí tástáil rathúil ar theicneolaíocht

fréamhshamhaltach filléadú ag Mol Nuálaíochta

Bia Mara (SIH). Tá tionscadal anois ar siúl le luach ó

acmhainní shuntasacha faoitín agus cadóige a fhorbairt

go straitéiseach agus le comhaontas straitéiseach idir

comharchumann agus táirgeoir ar sholáthar amhábhar

a éascú. Tá forbairt an bealaí chun margaidh i gceist

agus is cur le luach 1,000 tonna táirge an aidhm.

Bradán agus Sliogiasc

Tá táirgeoirí bradán agus sliogiasc gníomhach i

roinnt tionscnamh de chuid BIM. I 2018, ghlac ocht

ngnólacht nuathionscanta páirt i Hatch, luasaire

dobharshaothraithe do ghnólachtaí nuathionscanta

atá lonnaithe i UCC. Cuireann an clár seo tacaíochtaí

airgeadais, spás fisiciúil agus rochtain chuig caipitlithe

fiontair ar fáil do fhorbairt i réimsí an-nua mar

mhonatóiracht comhshaoil, géineolaíocht stoic,

bia agus cosc galar.

Clár Forbartha Feamainne

Tugann BIM tacaíocht don earnáil fheirmeoireachta

feamainne trína Chlár Forbartha Feamainne. Thosaigh

BIM tionscadal dhá bhliain i 2018, ag staidéar

airíonna frithmheatánaigineach feamainne feirme

Éireannaí agus an cumas iad a chuimsiú i réimsí bia

athchogantaigh le táirgiú meatán in eallach agus

i gcaoirigh a laghdú. Tá an Roinn Talmhaíochta,

Bia agus Mara ag comhoibriú leis an tionscadal seo.

D’éirigh le gorlann feamainne BIM le maoiniú ón EMFF

méid suntasach feamainne rua a tháirgiú. Táirgíodh

thart ar 15,000 meadar de théad bhailithe le lonnú

san fharraige. Bhí rath fosta ar fhorbairt teicnící

feirmeoireachta de chineálacha feamainne deirge

le hardluach. Úsáidfear an t-eolas seo leis an méad

feamainne atá riachtanach a shaothrú do na staidéir

frithmheatánaigineacha nuair atá tástáil ar ainmhithe

le déanamh.

Tionscadail Eile

Coimisiúnaíodh soitheach nua cladaigh, an MV T.

Burke II, agus tógadh í le na sonraí eolaíocha agus

súirbhéireachta a theastaíonn ón Roinn Talmhaíochta,

Bia agus Mara a fheabhsú. Aimsíodh níos mó ná 5,000

tonna síol diúilicín don tionscal ag úsáid na chéad soithí

súirbhéireachta.

Seoladh an tionscadal Dobharshaothrú Iltrófach

Comhtháite le péirse, ros lachan agus miocralga a

shaothrú i gcóras lochán i gcomhair le Bord na Móna i

2018. Scrúdaíodh an raibh sé indéanta na locháin seo

a chruthú ag úsáid lagphortach, agus rinneadh obair

le héifeachtachtaí táirgíochta a fheabhsú agus dá réir

sin brabúsacht sna hearnálacha bradán feirme agus

feirmeoireachta oisrí a fheabhsú.

24 BIM TUARASCÁIL BHLIANTÚIL AGUS RÁITIS AIRGEADAIS 2018

Clár Scúbadóireacht agus Tumadóireacht ón Dromchla, Coláiste Iascaigh Náisiúnta na hÉireann BIM, Baile Chaisleáin Bhéarra, Contae Chorcaí.

25

Iomaíochas

Tionscadail Fheabhsaithe Iascaigh

Aithnítear Tionscadail Fheabhsaithe Iascaigh

(FIPanna) ar fud an domhain mar bhealach chun

gníomhaíochtaí intomhaiste a shainaithint agus a chur

in iúl le bainistíocht agus inbhuanaitheacht iascaigh

a fheabhsú. Bunaíodh ceithre FIPanna i 2017 agus

leann siad ag díriú ar phortán dearg, Nephrops, don

iasc geal agus don tuinnín colgach le linn 2018. Bhí

cruinnithe rialta, a rinne éascaitheoir neamhspleách

cathaoirleacht orthu, agus forbraíodh mionphleanna

oibre ag cludú an chéad dhá go trí bliain tar éis seo.

Críochnaíodh measúnachtaí iascach ar Nephrops, ar

thuinnín colgach, ar anglait, ar scoilteán, ar cholmóir,

ar bhánlíoch agus ar chadóg. Cuireadh coincheap na

FIPanna i láthair ag ceardlanna agus comhdhálacha

éagsúla, agus foilsíodh roinnt alt i nuachtáin trádála

le linn na bliana.

Clár Ilbhliantúil Bailiú Sonraí (DC MAP)

Is é BIM an ghníomhaireacht náisiúnta atá i gceannas

ar bhailiúchán sonraí faoin earnáil bhia mara. Déantar

scóip agus na cineál sonraí atá le bailiú a shainmhíniú

i rialacháin AE éagsúla á ngairmtear le chéile mar na

Clár Ilbhliantúil Bailiú Sonraí nó DC Map – clár ilbhliantúil

Comharchumainn le sonraí ó na hearnáil iascach

agus dobharshaothraithe don tréimhse 2017-2019

a bhailiú, a bhainistiú agus a úsáid. Déantar sonraí ón

earnáil ghabhála, phróiseála agus dhobharshaothraithe

a bhailiú tríd an Suirbhé Bia Mara Náisiúnta agus a

scagadh go bliantúil ag úsáid suirbhéanna agus foinsí

sonraí eile atá ann cheana. Déantar an fhaisnéis seo

a thuairisciú chuig Coimisiún an AE ina dhiaidh sin.

Mar pháirt den chlár seo, déanann BIM cathaoirleacht

ar Ghrúpa Oibre Saineolaithe STECF ar fhoilsiú tuairisc

Iascaigh an AE ahus an PGECON – Grúpa Pleanála

ar Cheisteanna Eacnamaíoch, grúpa saineolaithe

AE ar iascaigh, ar dobharshaothraithe agus proiseál

balliú sonraí.

Mar phríomhtháirgeoir de bhia mara inbhuanaithe d’ardchaighdeán, tá iomaíochas Éireann sa margadh domhanda lárnach ina rath. D’obair BIM leis an tionscal bia mara le linn 2018 le dul i ngleic le ceisteanna soláthair agus scála, agus chuidigh sé le comhlachtaí scileanna gnó ar gá dóibh fás a fhorbairt.


SecFish

I 2018, ghlac BIM páirt i dtionscadal SecFish maoinithe ag

an AE, a fheabhsóidh torthaí caighdeán baillithe sonraí

agus a neartóidh comhoibriú réigiúnda a bhaineann le

sonraí ar chabhlaigh, ar dhobarshaothraithe agus ar

phróiseáil éisc. Is ceann é de naoi mball cuibhreannais

a sholáthar an tionscadal seo. Tá baint ag gach páirtí

le bailliú sonraí rialta, agus feabhsóidh comhoibriú

sa tionscadal tuiscint hcoitianta ar na gnéithe

tábhachtacha de bhailiú sonraí eacnamaíocha san AE.

An Tuarascáil um Ghnó an Bhia Mara

I Márta 2018, d’fhoilsigh BIM a mhionchuntas bliantúil

faoi earnáil bhia mara na hÉireann, an Tuarascáil um

Ghnó an Bhia Mara. Leagan an foilseachán seo amach

na príomhstaidrimh eacnamaíocha d’earnáil bhia mara

na hÉireann maidir le réimse ábhar lena n-áirítear

táirgeadh, fostaíocht agus luach an tionscail bhia mara.

Fóram na hEarnála Gabhála

Mar chuid den Chlár Bainistíochta Athraithe agus

i gcomhar leis na hEagraíochtaí Táirgeoirí agus le

comharchumainn iascairí, bhunaigh BIM fóram do

pháirtithe leasmhara san earnáil ghabhála go luath

in 2017. Cuimsíonn an Grúpa Náisiúnta Forbartha

Iascairí (NFDG) iascairí ag oibriú soithí idir bheag agus

mhór agus ó gach earnáil, ilfhiúsach, peiligeach agus

cladaigh san áireamh. Cuireann sé ardán ar fáil do phlé

idir iascairí ar cheisteanna chosmhuintir a bhaineann

le feidhmiú soithí iascaireachta, agus ceadaíonn sé

aistriú dea-chleachtas agus scaipeadh eolais faoi

ceisteanna a bhfuil tionchar acu ar réachtáil lá go

lá soithí iascaireacht.

Le linn 2018, bhí cruinnithe rialta ag an NFDG agus

tugadh cuireadh do ionadaithe ó Fhoras na Mara, ón

Údarás Cosanta um Iascaigh Mhara (SFPA), ó sheirbhísí

árachais, ó sheirbhísí airgeadais agus BIM le réimse

ábhar a phlé. Forbraíodh treoirleabhar soiléir ar an Treoir

um Am Oibre agus taifead ama faoin dtreoir. Rinneadh

píosa gairid cumarsáide a choimisiúiniú ag scannánóir

neamhspléach agus foilsíodh roinnt altanna faoi obair an

NFDG sna nuachtáin náisiúnta agus nuachtáin trádála.

Cairt Bhainistíochta Iascach

Cuireann Cairt um Bainistíocht Iascaigh BIM treoir don

phobal iascaireachta maidir le reachtaíocht iascaigh, lena

n-áirítear reachtaíocht a bhaineann le cuótaí agus fearas

iascaireachta. Déantar an chairt a fhoilsiú gach bliain

agus, i rith 2018, rinneadh 2,000 cóip a leithdháileadh ar

gach soitheach os cionn deich méadar ar fhad i loingeas

na hÉireann. Forbraíodh leagan ar líne den Cairt um

Bainistíocht Iascaigh le treoir a thabhairt do na hearnál

iascaigh agus dobharshaothraithe i dtaca le rialacháin.

Blas an Atlantaigh

Cuireann “Blas an Atlantaigh”, conair thiomnaithe

bhia mara a forbraíodh leis an mBord Fáilte, an t-iasc

agus sliogiasc den scoth atá á shaothrú agus á bhaint

as uiscí glana, trédhearcacha chósta Atlantaigh na

hÉireann, i láthair an phobail. Is iad seo a leanas cuid

de na táirgí atá ar fáil ar fud na conaire: oisrí fiaclacha

Éireannacha, diúilicíní fásta ar rópaí, bradán orgánach

agus an socamas bia mara, an chluas mhara. Dearadh

na heispéireas cuairteoirí chun béim a chur ar thábhacht

obair na dtáirgeoirí seo, ní hamháin dá bpobail áitiúla ach

d’oidhreacht bhia mara agus chósta na hÉireann freisin.

Tugann bialanna agus caiféanna inar féidir táirgí áitiúla

a bhlaiseadh tacaíocht don turas bia mara seo.

I 2018, leathnaíodh an chonair le 21 táirgeoir bia

mara ó Chionn tSáile i gContae Chorcaí go Cionn

Mhálanna i gContae Dún na nGall a chuimsiú, agus

cuireadh comharthaí eolais ar an chonair sa Sciobairín,

i mBeanntraí, sa Ghleann Garbh, sa Chromán, sa

Chaoláire Rua agus i gCuan na Maoil Ruaidh. Chuir na

comharthaí seo le heispéireas turasóirí agus cuairteoirí

chun an chonair. Soláthraíonn an clár tuiscint faoi

oibritheoirí bia mara ina gceantar, agus cuireann sé

buntaistí dobharshaothrú mar fhoinse shláintiúil

agus nádúrtha chun tosaigh, chomh maith le cur le

heispéireas cuairteoirí ar an mbealach.

Fuair Blas an Atlantaigh lucht spéise níos leithne i 208

le rannphairtíocht Joan Mulloy mar ambasadóir branda.

Is seoltóir proifisiúnta í Mulloy agus d’iompair sí branda

Blas an Atlantaigh isteach i Solitaire Urgo le Figaro,

rása aonair luamh fulangacht i mBá na Bioscáine.

Iomaíochas (Ar lean)

27

Meántóireacht don Ghnó Dobharshaothraithe

Tharla gur acmhainn luachmahr é clár meántóireacht

BIM do tháirgeoirí dobharshaothraithe. Bhain deich

dtáirgeoir dobharshaothraithe leas as an tseirbhís i

2018. Tugtar comhlachtaí isteach sa chlár structúrtha

seo le féachaint ar phleanna forbairt gnó agus cuirtear

réimse tacaíochtaí ar fáil, ó anailís agus pleanáil ghnó

go rochtain ar an margadh agus deiseanna cistithe. Bhí

cuideachtaí a raibh meantóireacht acu in ann athruithe

suntasacha a dhéanamh dá múnlaí gnó agus torthaí níos

éifeachtúla agus níos brabúsaí a bhaint amach dá bharr.

Clár Bainistíochta um Shábháilteacht Bhia

Oibríonn BIM le gnólachtaí bia mara chun a gcuid

acmhainní próiseála a mhéadú trí chúnamh a thabhairt

d’Oibreoirí Ghnó an Bhia (FBOanna) trína gCórais

Bhainistíochta um Shábháilteacht Bhia. Cabhraíonn

sé seo leo na dlíthe maidir le sábháilteacht bhia, le

caighdeáin an chláir chreidiúnaithe agus na moltaí

dea-chleachtais a chomhlíonadh. Cuireann an

eagraíocht sainchomhairle ar fáil ar chur i bhfeidhm

Chórais Bhainistíochta um Shábháilteacht Bhia, ag cur

san áireamh cur chuige Anailís Ghuaisce agus Phointí

Rialúcháin Criticiúla (HACCP) bunaithe ar riosca.

Faoin reachtaíocht AE agus Éireannach, tá sé de

cheanglas ar chatagóirí ionaid bhia mara ar leith

faomhadh a fháil ón Údarás Cosanta um Iascaigh

Mhara (SFPA). Tugann an clár seo cúnamh do FBOanna

faomhadh den chineál sin a fháil, agus mar gheall ar

sin comhlíonann an bia mara a itear, a leithdháiltear,

a chuirtear ar an margadh agus a tháirgtear sa Stát

na caighdeáin shábháilteachta bia agus sláinteachais

is airde agus bíonn cáil thar barr aige sa mhargadh.

Tugann an clár seo oiliúint agus cúnamh leanúnach

do FBOanna freisin.

An Clár um Thréimhse Caillteanais Sliogéisc

I gcomhar le Clár Bainistíocht um Shábháilteacht Bhia

BIM, is í aidhm an Chláir um Thréimhse Caillteanais

Sliogéisc an leibhéal sábháilteachta bia a fheabhsú san

earnáil sliogéisc fheirme trí shainthacaíocht theicniúil,

sainchomhairle agus sainthreoir i bhfoirm cúnamh agus

bailíochtú do chur isteach an tréimhse chaillteanais a

chur ar fáil.

Comhairle Bhia Mara na Síne

Is ionann Comhairle Bhia Mara na Síne faoi chinnireacht

BIM agus fóram do chomharghnó/chomhfhiontair

sliogéisc Éireannacha atá ag feidhmiú sa mhargadh

Síneach. Tá sé mar aidhm aici dul i ngleic le dúshláin

maidir le rochtain ar mhargaí agus earnáil an ghnó

ina bhféadfaidh éifeachtúlachtaí a athint. Tá forbairt

moladh ardán bia mara ar líne, cuíchóiriú cleachtais

trádála, taighde margadh, dul i ngleic le ceisteanna

rialúcháin, obair agus barrfheabhsú fotháirge sa

áireamh i dtionscadail le déanaí.

Grúpa Pacálaithe Oisrí Éireannacha

Tá oisrí feirme Éireannacha ar cheann de na

heaspórtálacha bia mara Éireannach is mó atá ag fás

sa mhargadh brabúsach Síneach. Tugann an Grúpa

Pacálaithe Oisrí Éireannach, ina bhfuil 12 comhlacht

creidiúnaithe ag Green Origin Bord Bia, tacaíocht do

thionscal oisrí na hÉireann chun gur féidir leo cur chuige

díolacháin dhírigh a bheith acu sa mhargadh seo agus

tógáil ar na hoibríochtaí den scoth atá ann. Casann an

grúpa, a chomhordaíonn BIM, ar bhonn ráithiúil, agus

cuimsítear réimse ábhar ó forbairt teicniúil sa tionscal

oisre go pleanna comhordaithe le Bord Bia faoi forbairt

margaí. Tá rath an ngréasáin seo le feiceáil sa margadh,

le heaspórtálacha chuig an Áise amháin ag méadú

faoi 50% i 2018. Is fiú 26% de hiomlán na hoisrí a

heaspórtáiletar ó Éireann margadh na hÁise.

Gradaim Bia Mara Náisiúnta

Reachtáladh na Gradaim Bia Mara Náisiúnta in

Ardeaglais Theampall Chríost, Baile Átha Cliath, i mí

na Samhna 2018. Aithníonn na gradaim ardgaiscí thar

barr ceannairí tionscal bia mara ar fud na hÉireann

i gceithre chatagóir uileghabhálach atá bunaithe

ar phríomhthosaíochtaí straitéise BIM: nuálaíocht,

inbhuanaitheacht, iomaíochas agus scileanna.

Bhí 13 buaiteoir gradaim ar an oíche, a roghnaíodh as 37

iomaitheoir sa bhabhta ceannais a bhí ina n-iondaithe do

na hearnálacha iascaireachta, dobharshaothrú, próiseál

bia mara agus miondíola. Bhí dhá ghradam speisialta,

Gradam an Mhic Léinn is Fearr BIM agus Gradam Saoil

BIM, mar pháirt don imeacht tionscail seo. Bronnadh

Gradam an Mhic Léinn is Fearr BIM ar mhac léinn ó IT

Cheatharlach, Kate Dempsey agus bronnadh Gradam

Saoil BIM ar Margaret Downey-Harrington ar son an

chúnaimh a thug sí do earnáil bia mara na hÉireann agus

a sarbair i mbunú Mná na Mara, an chéad ghréasán

náisiúnta ar son na mban in iascaigh na hÉireann.


Rialachas Corparáideach

Sheol BIM Ráiteas Straitéiseach 2018-2020 nua i 2018.

I 2018, chomh maith, rinne BIM athbhreithniú ar an

Comhaontas um Sheachadadh Feidhmíochta agus

Mhaoirseacht, a síníodh i 2017, agus d’aontaigh sé ar

eochairtháscaire feidhmíochta leasaithe don bhliain.

Leis an gComhaontas seo, glactar leis go bhfuil na

socraithe idir an Roinn Talmhaíochta, Bia agus Mara

(DAFM) agus BIM foirmeálta maidir le maoirseacht

agus tuairisciú ar ghníomhaíochtaí na heagraíochta.

Tá feidhm airgeadais éifeachtach i bhfeidhm chun

a chinntiú go mbainistíonn agus go gcoinníonn BIM

smacht ar a chuid acmhainní. Cuimsíonn sé seo

comhlíonadh agus cloí le caighdeáin chuntasaíochta

agus córais bhainistíochta agus rialaithe airgeadais

éifeachtúla a chur i bhfeidhm. I rith na bliana, rinne

iniúchóirí inmheánacha BIM athbhreithniú ar na rialaithe

inmheánacha agus fuarthas go raibh an leibhéal

ráthaíochtaía a baineadh amach suntasach – gurbh

é an leibhéal is airde a bhfuil ann. Déanann BIM cinnte

de freisin go gcuirtear i bhfeidhm bearta buiséadacha

na Ranna Caiteachais Phoiblí agus Athchóirithe (DPER),

ó thaobh tuarastail, rátaí taistil, soláthar agus coigiltis

chaiteachais eile. Ullmhaíodh ráitis airgeadais don

bhliain de réir cheanglais FRS 102 agus Imlitir 13/2014.

I rith 2017, d’earcaigh BIM seisear iarchéimí agus

roinnt bhall foirne nua lena n-áirítear , naonúr bhaill

foirne bhuan agus cúigear bhaill foirne ar chonradh ar

théarma seasta. Rinneadh ceathrar bhaill foirne a earcú

le cistiú Interreg, trí le cistiú CIME agus duine amháin i

bhForas na Mara. Rinneadh bainistíocht ar an bpróiseas

earcaithe de réir cheanglas an DAFM agus DPER.

Rialú Agus Comhlíonadh

I rith 2018, d’oibrigh BIM le cinntiú go gcomhlíonfaí

oibleagáidí feabhsaithe an Chóid Chleachtais chun

Comhlachtaí Stáit a Rialú (2016) agus le cinntiú go

raibh an eagraíocht ag cloí go hiomlán lena hoibleagáidí.

Le linn 2018, rinne BIM a Pholasaí Bainistíocht Riosca

agus creatlach a bhaineann leis.

Mar pháirt dá thiomantas tionscal bia mara na hÉireann a fhorbairt go hinbhuanaitheach, tá BIM ag gealladh réimse tacaíochtaí teicniúla, oiliúna agus gnó a chur ar fáil agus dhea-chleachtas agus dea-rialú ina gníomhaíochtaí ar fad a chinntiú. Tá acmhainní BIM, foireann, airgead, teicneolaíocht agus córais fhaisnéise, tiomnaithe chun na torthaí is fearr a chruthú don tionscal.

29

Admhaíonn an Bord go bhfuil freagracht orthu

príomhfheidhmeanna áirithe a chomhlíonadh faoin

gCód, lena n-áirítear athbhreithniú agus treorú an

treocht straitéiseach agus na príomhphleananna

gníomhaíochta, polasaithe agus nósanna imeachta

bainistithe rioscaí, buiséid bhliantúla agus pleananna

gnó, cuspóirí feidhmíochta a leagan síos, monatóireacht

ar chur i bhfeidhm agus feidhmíocht a dhéanamh, agus

maoirseacht ar chaiteachas caipitiúil agus ar chinntí

infheistíochta. Ag cloí le rannóg 46 den Cód Cleachtais

chun Comhlachtaí Stáit a Rialú (2016) chríochnaigh an

Bord measúnú seachtrach ar chomhlíonadh i 2018 gus

é ag tuairisciú do 2018 roghnaigh an Bord tuarascáil

bhliantúil agus ráitis airgeadais a chur isteach a

chloíonn leis an gCód.

Admhaíonn Cathaoirleach BIM a fhreagracht mar

cheannaire an Bhoird agus tá sé tiomanta do chinntiú

go mbíonn an Bord éifeachtach i ngach gné dá ról. I

gcomhréir leis an gCód, tá daingniúchán i scríbhinn

curtha ar fáil ag an gCathaoirleach i bhfoirm Tuarascáil

Chuimsitheach an Chathaoirligh don Aire Talmhaíochta,

Bia agus Mara, ag maíomh go bhfuil BIM ag comhlíonadh

an Chóid, nuair is cuí sin. Tá tuairisc curtha ar fáil ag

an gCathaoirleach freisin don Aire maidir le córas an

rialaithe inmheánaí, atá le fáil sa tuarascáil bhliantúil.

Dearbhaíonn Príomhoifigeach Feidhmiúcháin BIM go

bhfuil sé ag comhlíonadh an róil agus na freagrachtaí

atá leagtha amach faoin gCód. I rith 2018, bhuail an

Príomhoifigeach Feidhmiúcháin le hionadaithe ón

Roinn Talmhaíochta, Bia agus Mara chun athbhreithniú

a dhéanamh ar fheidhmíocht BIM, ar an ionchas don

todhchaí agus ar shocruithe rialála.

De réir na nAchtanna um Eitic in Oifigí Poiblí, 1995 agus

2001, ceanglaítear ar chomhaltaí Bhord BIM ráiteas

leasanna a chur faoi bhráid gach bliain. Nuair a bhíonn

siad seo faighte ag BIM, cuireann sé faoi bhráid an Aire

Talmhaíochta, Bia agus Mara iad agus/nó faoi bhráid an

Choimisiúin um Chaighdeáin in Oifigí Poiblí de réir mar is cuí.

Éilíonn an tAcht um Nochtadh Cosanta, 2014 Cuid 22

ar an BIM tuairisc a ullmhú agus fhoilsiú a thugann eolas

faoi nochtuithe a fuair sé nó a rinneadh dó i rith na

bliana. Ní bhfuarthas aon nochtú i rith 2018.

I mí Iúil 2018, rinneadh athcheapachán amháin do Bhord

BIM: athcheapadh Kieran Calnan mar Chathaoirleach. Is

é an tAire Talmhaíochta, Bia agus Mara, Michael Creed,

T.D., a rinne na ceapacháin. Cheapadh an Bord Kieran

Calnan ina dhiaidh sin mar chomhalta den Choiste um

Iniúchóireacht agus Measúnú Riosca.

I rith 2017, rinne an Coiste um Iniúchóireacht agus

Measúnú Riosca athbhreithnithe agus cuireadh

tuarascálacha faoina bhráid a bhain leis na réimsí seo

a leanas: Cód Cleachtais, comhairleoirí, deontais agus

rialaithe inmheánach.

Bhí na ráitis airgeadais, arna fhaomhadh ag an gCoiste

um Iniúchóireacht agus Measúnú Riosca agus an Bord,

faoi réir iniúchóireacht ó Oifig an Ard-Reachtaire Cuntas

agus Ciste, ach ní bhfuarthas aon rud suntasach.

Eagraíodh ceithre chruinniú Iniúchóireachta agus

Riosca in 2018.

Baineadh leas as creata an Rialtais Láir áit a raibh siad

cuí agus infhaighte. Tá buntáistí suntasacha le fáil ag

BIM trí na creata seo a úsáid, agus áirítear orthu sin,

cé nach iad seo a leanas a n-iomlán: rochtain éasca ar

sholáthróirí seirbhíse réamhroghnaithe, solúbthacht,

dea-chleachtas, éifeachtúlacht agus luach ar airgead.

I rith 2018, d’fhógair BIM 54 chomórtas soláthair le

luach poitéinsiúil d’os cionn €8 milliún.

Teicneolaíocht Faisnéise agus Cumarsáide

Leanann straitéis ‘Cloud First’ ag tiomaint athraithe i

mbonneagar TF agus seirbhísí úsáideora deiridh. I 2018,

bhog BUM go hardán Office 365, a chuireann úsáideoirí

ar a gcumas teacht ar a ríomhphost ar aon ghléas gan

gá nasc le ceannoifig a bhunú.

Ligeann Office 365 agus a feidhmchláranna

tánaisteacha do BIM seirbhísí úsáideora deiridh a chuir

i bhfeidhm ar bhonn céimneach chuig an néal. Ligfidh

an tioncadal Bainistíochta ar Chaidreamh le Custaiméirí

(CRM) do bhall foirne a bhíonn ag déileáil le custaiméirí

idirghníomhú le taifid cliant ní amháin le dul chun

cinn feidhmiú tacaíocht tionscal BIM a leanúint, ach

le eolas suas chun dáta a chuir ar fáil do bhaill foirne,

ag cinntiú go bhfuil muid ag cur treoir ar fáil atá dírithe,

ábhartha agus cruinn. Taobh le CRM, thosaigh athchur

an córas airgeadais le Microsoft NAV i 2018. Nuair atá

seo críochnaithe, ceadóidh sé comhtháthú daingean

le CRM, a thabharfaidh léargas iomlán ar chliaint

do na baill forine cuí. Bhí cur i bhfeidhm ar bhonn

céimneach Windows 10; feabhsúcháin i nascanna

cumarsáide go suiomhanna mar Chloich na Coillte; cur

i bhfeidhm ar bhonn céimneach córas bainistíochta

gléas sothghluaiste le na gléasanna a úsáidtear do

chianobair a chosaint; agus athbhreithniú ar ár pleanáil

athshlánaithe ó thubaistemar mar réamhriachtanais

sula bhféadfaidh na tionscail seo a chríochnú.

Críochnaíodh iad seo don chuid is mó i 2018.


An Rialachán Ginearálta maidir le Cosaint Sonraí, Saoráil Faisnéise, Ceisteanna Parlaiminte agus Rochtain ar Fhaisnéis faoin gComhshaol

Leanann BIM ar aghaidh ag comhlíonadh a oibleagáidí

maidir le freagairt d’iarratais ar Shaoráil Faisnéise,

do Cheisteanna Parlaiminte agus do Rochtain ar

Fhaisnéis faoin gComhshaoil. I rith 2018, fuair BIM

cúig n-iarratas ar Shaoráil Faisnéise a bhain le hábhair

ar nós speansias Boird, tuarastail íoctha bunaite ar

inscne, urraíocht, suíomh oifigí agus rátaí áitíochta.

Thug BIM comhairle mar fhreagairt ar ceithre Ceist

Pharlaiminte ó ionadaithe polaitiúla éagsúla, a cuireadh

isteach díreach chuig an TD agus a cópiéaladh chuig an

Roinn Talmhaíochta, Bia agus Mara in 2018. Bhain na

ceisteanna a fuarthas le poist a líonadh, conarthaí ar

bronnadh agus préimheanna árachais.

Fuarthas trí iarratas faoin reachtaíocht do Rochtain ar

Fhaisnéis faoin gComhshaoil i rith 2018.

Thug BIM isteach córas tacaíochta RGCS a chuimsíonn

tairseach oiliúna do bhaill foirne, córas bainistíochta

doiciméad, taifid teagmhais agus stór polasaithe. Bhí

rannpháirtíocht sa tairseach oiliúna riachtannach do

gach ball foirne.

Riaradh Deontas

Leanann an BIM ar aghaidh ag riar réimse scéimeanna

deontais faoin gClár Oibriúcháin um Fhorbairt Bhia Mara.

Cuimsíodh leo seo 12 scéim arna chistiú ag an gCiste

Eorpach Muirí agus Iascaigh (CIME) mar a leanas:

Iascaigh

— An Scéim um Iascaigh Inbhuanaitheacha (Diúscairtí)

— An Scéim um Chaomhnú Iascaigh Intíre: V-Eangú

Gliomach

— An Scéim um Fhorbairt Iascaigh i gCeantair Áitiúla

(FLAD)

— Scéim an Iascaire Óig

— Scéim Eagraíochtaí Táirgeoirí

— Scéim Oiliúna Bia Mara

— Scéim Méadú Acmhainn Bia Mara

Dobharshaothrú

— An Scéim um Dhobharshaothrú Inbhuanaitheach

— An Scéim um Thairseach Eolais

BDI

— An Scéim um Scálú Bia Mara agus Fhorbairt Mhargaí

Nua

— An Scéim um Nuálaíocht Bhia Mara agus Phleanáil

Ghnó

— An Scéim um Infheistíocht Chaipitiúil

I dteannta na scéimeanna CIME seo, riarann BIM trí

scéim shábháilteachta (de-mininis) d’iascaigh neamh-

CIME a chistítear tríd an Státchiste.

Rialachas Corparáideach (Ar lean)

31

Ard Reachtaire Cuntas agus Ciste Comptroller and Auditor GeneralArd Reachtaire Cuntas agus Ciste Comptroller and Auditor General

Tuarascáil le cur i láthair Thithe an Oireachtais

Bord Iascaigh Mhara

Tuairim ar na ráitis airgeadais Tá iniúchadh déanta agam ar ráitis airgeadais an Bhoird Iascaigh Mhara le haghaidh na bliana dar críoch an 31 Nollaig 2018, mar a theastaíonn faoi fhorálacha alt 5 d'Acht an Ard-Reachtaire Cuntas agus Ciste (Leasú) 1993. I measc na ráiteas airgeadais tá

• an ráiteas ioncaim agus caiteachais agus cúlchistí coinnithe ioncaim

• an ráiteas ioncaim chuimsithigh

• an ráiteas ar staid an airgeadais

• an ráiteas ar shreabhaidh airgeadais agus

• na nótaí gaolmhara, lena n-áirítear achoimre ar pholasaithe suntasacha cuntasaíochta.Is é mo thuairim go dtugann na ráitis airgeadais léargas fírinneach cóir ar acmhainní, dhliteanais agus staid airgeadais an Bhoird Iascaigh Mhara ag 31 Nollaig 2018 agus a ioncam agus chaiteachas faoi réir Chaighdeán um Thuairisciú Airgeadais (FRS) 102 — An Caighdeán um Thuairisciú Airgeadais ábhartha sa RA agus i bPoblacht na hÉireann.

Bunús Tuairime Rinne mé m'iniúchadh ar na ráitis airgeadais faoi réir Chaighdeáin Idirnáisiúnta um Iniúchadh (ISAanna), faoi mar a mholann an Eagraíocht Idirnáisiúnta Uasfhoras Iniúchóireachta. Déantar cur síos ar mo dhualgais faoi na caighdeáin sin san aguisín leis an tuarascáil seo. Feidhmíonn go neamhspleách ó An Bord Iascaigh Mhara agus chomhlíon mé mo dhualgais eiticiúla eile de réir na gcaighdeán.

Creidimid go bhfuil an fhianaise iniúchóireachta atá faighte agam leordhóthanach agus cuí chun bunús a sholáthar do mo thuairim.

Tuarascáil ar eolas seachas na ráitis airgeadais, agus ar nithe eile

Chuir An Bord Iascaigh Mhara eolas ar leith eile i láthair leis na ráitis airgeadais. Ina measc, tá an tuarascáil bhliantúil lena n-áirítear an ráiteas rialachais agus tuarascáil Chomhaltaí an Bhoird, agus an ráiteas ar rialú inmheánach. Déantar cur síos ar mo dhualgais tuairisciú a dhéanamh ar an eolas seo, agus ar nithe ar leith eile a thuairiscím orthu mar eisceacht, san aguisín leis an tuarascáil seo.

Níl aon rud le tuairisciú agam maidir leis seo.

Seamus McCarthyAn Ard-Reachtaire Cuntas agus Ciste

23 Deireadh Fómhair 2018


Aguisín leis an tuarascáil

Dualgais Chomhaltaí an Bhoird Leagann an ráiteas rialachais agus tuarascáil Chomhaltaí an Bhoird amach dualgais Chomhaltaí an Bhoird. Tá Comhaltaí an Bhoird freagrach as

• ráitis airgeadais a ullmhú san fhoirm atá leagtha síos faoi alt 9 den Chéad Sceideal d'Acht Iascaigh Mhara 1952, ag déanamh cinnte go dtugann na ráitis airgeadais léargas fírinneach cóir faoi réir FRS102.

• rialtacht idirbheart a chinntiú

• measúnú a dhéanamh an bhfuil úsáid bhunús an ghnóthais leantaigh i leith na cuntasaíochta oiriúnach nó nach bhfuil, agus

• an méid rialaithe inmheánach is a mheasann siad a theastaíonn d'fhonn ullmhú na ráiteas airgeadais a chur i gcrích, saor ó mhíthuairisciú ábharach, bíodh sé de thoradh calaoise nó earráide.

Freagrachtaí an Ard-Reachtaire Cuntas agus Ciste Tá dualgas orm, faoi Acht an Ard-Reachtaire Cuntas agus Ciste (Leasú) 1993, iniúchadh a dhéanamh ar ráitis airgeadais An Bhoird Iascaigh Mhara agus tuairisciú orthu do Thithe an Oireachtais. Is é an aidhm atá agam agus an t-iniúchadh seo á chur i gcrích agam dearbhú réasúnta a fháil an bhfuil na ráitis airgeadais ina n-iomlán saor ó mhíthuairisc ábharach de thoradh calaoise nó earráide nó nach bhfuil. Is éard is dearbhú réasúnta ann ardleibhéal dearbhaithe, ach ní ráthaíocht, go n-aimseoidh iniúchadh a dhéantar i gcomhréir leis na ISAanna míthuairisc ábharach nuair atá ceann ann. Is féidir le míthuairiscí teacht ó chalaois nó ó earráid agus meastar go bhfuil siad ábharach má, ina n-aonar nó trí chéile, is féidir leo tionchar a bheith acu ar chinntí eacnamaíocha na n-úsáideoirí ar bhonn na ráiteas airgeadais.

Mar chuid d'iniúchadh i gcomhréir leis na ISAanna, úsáidim breithiúnas gairmiúil agus coimeádaim sceipteachas gairmiúil tríd an iniúchadh. Agus é seo á dhéanamh agam, • Sainaithním agus measaim na rioscaí a bhaineann le míthuairisc

ábharach na ráiteas airgeadais, bíodh sé de thoradh calaoise nó earráide; dearaim agus déanaim nósanna imeachta iniúchaidh freagrúil do na rioscaí sin; agus faighim fianaise iniúchaidh atá dóthanach agus cuí le tacú le bunús mo thuairime. Tá an riosca a bhaineann le míthuairisc ábharach a thagann ó chalaois agus gan í a aithint níos airde ná an riosca a bhaineann le míthuairisc a thagann ó earráid, mar is féidir le claonpháirtíocht, brionnú, easnaimh d'aon ghnó, mífhaisnéisí, nó sárú ar smacht inmheánach a bheith i gceist le calaois.

• Faighim tuiscint ar smacht inmheánach atá ábhartha don iniúchadh chun nósanna imeachta iniúchaidh a cheapadh atá cuí sna cúinsí, ach ní chun tuairim a nochtadh maidir le héifeachtacht smachtanna inmheánacha.

• Déanaim oiriúnacht na bpolasaí cuntasaíochta agus réasúnacht na meastachán cuntasaíochta agus nochtadh gaolmhara a úsáidtear a mheas.

• Cinnim ar oiriúnacht úsáid bhunús an ghnóthais leantaigh na cuntasaíochta agus, bunaithe ar an bhfianaise iniúchaidh a bhfuarthas, an bhfuil ann do neamhchinnteacht ábharach bainteach le tarlaithe nó cúinsí a d'fhéadfadh amhras suntasach a chaitheamh ar chumas an Bhoird Iascaigh Mhara leanúint ar aghaidh mar ghnóthas leantach nó nach bhfuil. Má chinnim go bhfuil neamhchinnteacht ábharach ann, caithfidh mé na nochtaidh a bhaineann léi sna ráitis airgeadais a léiriú i mo thuarascáil iniúchaidh nó, má tá na nochtaidh sin uireasacha, mo thuairim a athrú. Tá mo chonclúidí bunaithe ar fhianaise iniúchaidh a fuarthas suas le dáta mo thuarascála. D'fhéadfadh tarlaithe nó cúinsí amach anseo, áfach, cur ar an mBord Iascaigh Mhara scoir de leanúint ar aghaidh mar ghnóthas leantach.

• Déanaim measúnú ar léiriú, struchtúr agus inneachar iomlán na ráiteas airgeadais, lena n-áirítear na nochtaidh, agus an léiríonn na ráitis airgeadais idirbhearta bunúsacha agus imeachtaí ar bhealach a léiríonn léiriú cothrom nó nach léiríonn.

Déanaim teagmháil leis na daoine atá faoi chúram rialachais maidir le, i measc rudaí eile, raon feidhme agus uainiú an iniúchaidh agus torthaí suntasacha an iniúchaidh, lena n-áirítear easpaí suntasacha i smacht inmheánach a aithním le linn m'iniúchaidh.

Eolas seachas na ráitis airgeadais

Ní chuimsíonn mo thuairim ar na ráitis airgeadais an t-eolas eile curtha i láthair leis na ráitis sin, agus ní léirím aon chonclúid gealltanais orthu.

Mar aon le m'iniúchadh ar na ráitis airgeadais, tá dualgas orm faoi na ISAanna an t-eolas eile a léamh agus, ag déanamh amhlaidh, machnamh a dhéanamh an bhfuil an t-eolas eile neamhréireach go hábhartha leis na ráitis airgeadais nó eolas a fuarthas le linn an iniúchaidh nó eolas atá míchruinn go hábhartha. Má chinnim, bunaithe ar an obair atá déanta agam, go bhfuil míthuairisc ábhartha ar an eolas eile seo, caithfidh mé an fhíric sin a thuairisciú.

Tuairisciú ar nithe eile

Déantar m'iniúchadh ag déanamh tagartha do na cúinsí speisialta a bhaineann le comhlachtaí Stáit maidir lena mbainistíocht agus lena bhfeidhmiú. Tuairiscím má tá nithe abhartha ann a bhaineann leis an mbealach inar cuireadh gno poibli i gcrich. Déanaim iarracht fianaise a fháil maidir le rialtacht na n-idirbheart airgeadais le linn iniúchaidh. Tuairiscím má tá aon chás ábhartha nuair nár baineadh úsáid as airgead poiblí mar a bhí leagtha síos dó, nó nach raibh na bearta ag teacht leis na húdaráis atá á rialú.

Tuairiscím freisin go heisceachtúil, muna bhfuil, i mo thuairim, • an t-eolas agus na míniúcháin ar fad a theastaigh uaim do m'iniúchadh

faighte agam, nó

• na taifid chuntasaíochta sásúil le go bhféadfaí iniúchadh a dhéanamh ar na ráitis airgeadais go héasca agus i gceart, nó

• na ráitis airgeadais ar aon dul leis na taifid chuntasaíochta.

33

Na Ráitis Airgeadais

Ráiteas Rialála agus Tuarascáil na gComhaltaí Boird 34

Ráiteas ar Rialú Inmheánach 38

Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim Coinnithe 41

Ráiteas maidir le hIoncam Cuimsitheach 42

Ráiteas maidir le Staid Airgeadais 43

Ráiteas maidir le Sreafaí Airgid 44

Nótaí a ghabhann leis na Ráitis Airgeadais 45


Ráiteas Rialála agus Tuarascáil na gComhaltaí Boird

Rialú

Bunaíodh Bord BIM faoin Acht Iascaigh Mhara 1952. Tá feidhmeanna an Bhoird leagtha amach i gcuid 15 den Acht sin. Tá an Bord freagrach don Aire Talmhaíochta, Bia agus Mara. Tá an Bord freagrach as dea-rialú a chinntiú agus comhlíonann sé an tasc seo trí chuspóirí agus spriocanna straitéiseacha a leagan síos agus cinntí straitéiseacha a ghlacadh i dtaobh phríomhcheisteanna gnó. Is í freagracht an Phríomhoifigigh Fheidhmiúcháin agus an bhainistíocht shinsearach BIM a bhainistiú, a rialú agus a threorú ó lá go lá. Ní mór don Phríomhoifigeach Feidhmiúcháin agus don fhoireann bainistíochta shinsearach an treoir straitéiseach ginearálta atá leagtha síos ag an mbord a leanúint, agus ní mór dó cinntiú go bhfuil tuiscint shoiléir de na príomhghníomhaíochtaí agus cinntí a bhaineann leis an eagraíocht aige, agus d’aon rioscaí suntasacha a d’fhéadfadh a theacht aníos. Feidhmíonn an Príomhoifigeach Feidhmiúcháin mar theagmháil dhíreach idir an Bhord agus bainistíocht BIM.

Freagrachtaí an Bhoird

Tá obair agus freagrachtaí an Bhoird leagtha amach sa Chomhaontas um Sheachadadh Feidhmíochta agus Mhaoirseachta, a chuimsíonn freisin na hábhair a dhéanann an Bord cinneadh fúthu amháin. Cuid de na nithe seasta a mheasann an Bord ná:

— dearbhú leasanna,

— tuairiscí ó choistí,

— tuarascálacha airgeadais/cuntais bhainistíochta,

— tuairiscí feidhmíochta, agus

— ábhair forchoimeádta.

De réir Chuid 15 den Acht Iascaigh Mhara 1952, tá sé de cheanglas ar Bhord BIM na cuntais go léir is cuí agus is gnách a choimeád faoi airgead a fuair sé nó a chaith i cibé foirm is cuí leis an Aire Talmhaíochta, Bia agus Mar le toiliú an Aire Caiteachais Phoiblí agus Athchóirithe.

Agus é ag ullmhú na ráitis airgeadais seo, tá sé de cheanglas ar Bhord BIM:

— polasaithe cuntasaíochta cuí a roghnú agus iad a chur i bhfeidhm go seasmhach,

— breithiúnais agus meastacháin a dhéanamh atá réasúnta agus críonna,

— na ráitis airgeadais a ullmhú ar bhonn ghnóthais leantaigh mura bhfuil sé neamhchuí a cheapadh go leanfaidh sé ar aghaidh ag feidhmiú, agus

— a mhaíomh an é gur leanadh caighdeáin chuntasaíochta infheidhme, faoi réir aon imeacht ábhartha atá nochtaithe nó mínithe sna ráitis airgeadais.

Tá an Bord freagrach as leabhair chuí chuntais a choimeád a nochtann le cruinneas réasúnta ag tráth ar bith staid airgeadais Bhord Iascaigh Mhara agus a chuireann ar a chumas a chinntiú go gcloíonn na ráitis airgeadais leis na ceanglais reachtúla a leagtar amach i gCuid 9 den chéad sceideal san Acht Iascaigh Mhara 1952. Is í freagracht an Bhoird cothabháil agus iontaofacht an eolais chorparáidigh agus airgeadais atá foilsithe ar shuíomh gréasáin BIM a chinntiú.

Tá an Bord freagrach as an bplean agus buiséad bliantúil a fhaomhadh. Rinneadh meastachán d’fheidhmíocht BIM a dhéanamh ag tagairt don phlean agus don bhuiséad bliantúil.

Tá an Bord freagrach freisin as cosaint a shócmhainní agus mar sin as bearta réasúnta a ghlacadh do chosc agus brath calaoise agus neamhréireachtaí eile.

Measann an Bord go dtugann ráitis airgeadais BIM léargas fíor agus cothrom d’fheidhmíocht airgeadais agus de staid airgeadais BIM ar an 31 Nollaig 2018.

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Struchtúr an Bhoird

Tá Cathaoirleach agus cúigear gnáthchomhaltaí ar an mBord, iad ar fad ceaptha ag an Roinn Talmhaíochta, Bia agus Mara. Ceapadh comhaltaí an Bhoird ar feadh tréimhse trí bliana agus cruinníonn siad le chéile go míosúil. Tugann an tábla thíos sonraí faoi thréimhse cheapacháin na gcomhaltaí reatha:

Comhalta Boird Ról Dáta Ceapacháin

Kieran Calnan An Cathaoirleach 13 Meitheamh 2018

Lisa Vaughan Stiúrthóir 21 Meitheamh 2016

William Deasy Stiúrthóir 26 Iúil 2017

Raymond Harty Stiúrthóir 26 Iúil 2017

Damien McLoughlin Stiúrthóir 26 Iúil 2017

Seán O’Donoghue Stiúrthóir 26 Iúil 2017

Bhunaigh an Bord trí choiste, mar seo a leanas:

Tá trí chomhalta boird agus comhalta neamhspleách amháin ar an gCoiste um Iniúchóireacht agus Measúnú Riosca. Is é ról an Choiste um Iniúchóireacht agus Measúnú Riosca (ARC) tacaíocht a thabhairt don Bhord maidir lena fhreagrachtaí a bhaineann le rialáil rioscaí agus rialú agus ráthaíochtaíaí gaolmhara. Tá an Coiste um Iniúchóireacht agus Measúnú Riosca neamhspleách ó bhainistíocht airgeadais na heagraíochta. Ach go háirithe, cinntíonn an Coiste go ndéantar monatóireacht ghníomhach agus neamhspleách ar na córais rialaithe inmheánaí lena n-áirítear na gníomhaíochtaí iniúchóireachta. Tuairiscíonn an Coiste um Iniúchóireacht agus Measúnú Riosca don Bhord tar éis gach cruinniú, agus go foirmeálta i scríbhinn uair sa bhliain.

Is iad comhaltaí an Choiste um Iniúchóireacht agus Measúnú Riosca ná:

— Lisa Vaughan (Cathaoirleach)

— Kieran Calnan

— Seán O’Donoghue

— Gearóid Breathnach

Chruinnigh an ARC le chéile 4 huaire in 2018.

Bord

Coiste um Iniúchóireacht agus

Measúnú Riosca

Táillí2018€’000

Speansais2018€’000

Kieran Calnan 10 3 - 6

Lisa Vaughan 9 4 8 1

William Deasy 9 - 8 5

Raymond Harty 9 - 8 4

Damien McLoughlin 9 - - -

Seán O’Donoghue 10 4 8 4

Gearóid Breathnach - 4 - 1

32 21

Tharscaoil an Cathaoirleach, Kieran Calnan, a theidlíocht do tháille Boird a bhain lena cheapadh.

Bhí stiúrthóir amháin ann, Damien McLoughlin, nach bhfuair táille Boird faoin bprionsabal Duine Amháin Tuarastal Amháin (OPOS).

Príomhathruithe Pearsanra

D’athcheap an tAire Kieran Calnan le freastal mar Chathaoirleach ar BIM ar feadh téarma eile trí bliana (13 Meitheamh 2018 go 12 Meitheamh 2021).


Ráiteas Rialála agus Tuarascáil na gComhaltaí Boird (Ar Lean)

Nochtaithe atá ina gCeanglais faoin gCód Cleachtais chun Comhlachtaí Stáit a Rialú (2016)

Tá an Bord freagrach as a chinntiú go ndearna BIM ceanglais an Chóid Chleachtais chun Comhlachtaí Stáit a Rialú (2016)(“an Cód”) a chomhlíonadh, arna fhoilsiú ag an Roinn Caiteachais Phoiblí agus Athchóirithe. De réir an Chóid, is gá na nochtuithe seo a leanas a dhéanamh:

Mionsonrú ar Shochair Ghearthéarmacha Fostaithe

Aicmítear sochair ghearrthéarmacha fostaithe os cionn €60,000 i Nóta 9(c) de na Ráitis Airgeadais.

Costais Chomhairliúcháin

Cuimsíonn costais chomhairliúcháin costas comhairle sheachtrach don bhainistíocht agus ní chuimsíonn sé feidhmeanna ‘gnó mar is gnách’.

2018€’000

2017€’000

Comhairle Dlí 80 18

Comhairle Airgeadais/Achtúireach 51 4

Acmhainní Daonna 87 54

Feabhsú Gnó 53 118

Eile - -

Costais Chomhairliúcháin Iomlán 271 194

Costais Chomhairliúcháin Chaipitlithe - -

Costais Chomhairliúcháin bainte as Caiteachas agus Cúlchistí Ioncaim Coinnithe 271 194

Iomlán 271 194

Costais Dhlí agus Socruithe

Tugann an tábla thíos mionsonrú ar na suimeanna a aithnítear mar chaiteachas sa tréimhse tuairiscithe maidir le costais dhlí, socruithe agus imeachtaí idir-réitigh agus eadrána a bhaineann le conarthaí a dhéantar le tríú páirtithe. Ní chuimsíonn sé seo caiteachas a thabhtar maidir le comhairle dhlíthiúil ghinearálta a fuair BIM a nochtaítear sna costais chomhairliúcháin thuas.

2018€’000

2017€’000

Táillí Dlí - Imeachtaí Dlíthiúla - -

Íocaíochtaí idir-réitigh agus eadrána - -

Socruithe - -

Iomlán - -

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Caiteachas Taistil agus Cothabhála

Déantar caiteachas taistil agus cothabhála a aicmiú mar seo a leanas:

2018€’000

2017€’000

Intíre

– Bord* 20 26

– Fostaithe 578 537

Idirnáisiúnta

– Bord 1 1

– Fostaithe 150 75

Iomlán 749 639

* lena n-áirítear taisteal agus cothabháil de €15,000 íoctha go díreach le comhaltaí boird in 2018 (2017: €15,000). Iarmhéid €6,000 (2017: €11,000) bainteach le caiteachas a d’íoc (eintiteas) thar ceann chomhaltaí boird.

Caiteachas ar Fháilteachas

Cuimsíonn an Cuntas Ioncaim agus Caiteachais an caiteachas ar fháilteachas seo a leanas:

2018€

2017€

Fáilteachas don Fhoireann - -

Fáilteachas do chliaint - -

Iomlán - -

Ráiteas Comhlíonta

Ghlac an Bord leis an gCód Cleachtais chun Comhlachtaí Stáit a Rialú (2016) agus tá nósanna imeachta curtha i bhfeidhm aige chun comhlíonadh BIM leis an gCód a chinntiú. Rinne BIM riachtanais an Chóid Chleachtais chun Comhlachtaí Stáit a Rialú (2016) in 2018 a chomhlíonadh go hiomlán.

Kieran Calnan An Cathaoirleach



Ráiteas ar Rialú Inmheánach

Scóip Freagrachta

Thar ceann BIM glacaim le freagracht an Bhoird chun a chinntiú go bhfuil córas rialú inmheánach éifeachtúil i bhfeidhm go leanúnach. Aithníonn an fhreagracht seo na ceanglais atá sa Chód Cleachtais chun Comhlachtaí Stáit a Rialú (2016).

Is iad na príomhnósanna imeachta a bhunaigh comhaltaí boird ar mhaithe le rialú inmheánach éifeachtúil a chinntiú ná:

— Béim shoiléir ar chuspóirí gnó faoi mar a chinneann an Bord i bhfianaise na gceanglas reachtúil.

— Struchtúr sainithe eagraíochta ina bhfuil freagrachtaí leagtha amach go soiléir, tarmligean údaráis agus deighilt idir dualgais a fhéachann le timpeallacht chuí rialaithe a chruthú.

— Próiseas um bainistíocht rioscaí a dhéanann breithniú ar phleananna straitéiseacha agus gnó i gcomhthéacs phróiseas an bhuiséid bhliantúil tráth a leagtar amach agus a dhéantar athbhreithniú ar phleananna agus ar spriocanna airgeadais ag an mBord i bhfianaise na spriocanna cinntithe.

— Córas tuairiscithe agus rialaithe lena n-áirítear athbhreithniú a dhéanann an Bord ar an mbuiséad bliantúil chomh maith le hathbhreithniú rialta a dhéanamh ar na torthaí féin i leith an bhuiséid.

— Nósanna imeachta um rialú - coinníonn an Bord lámhleabhair chuimsitheacha ar nósanna imeachta maidir lena phríomhghníomaíochtaí go léir. Is ann do theorainneacha agus do nósanna imeachta, go háirithe, atá sainmhínithe go soiléir do chaiteachas airgeadais, lena n-áirítear soláthar agus caiteachas caipitil.

— Córais Mhonatóireachta - déantar monatóireacht ar nósanna imeachta um rialú leis an bhfeidhm iniúchta inmheánaigh a oibríonn de réir an chreata i gcomhair feidhmithe dea-chleachtais mar atá leagtha amach sa Chód Cleachtais um Rialú Comhlachtaí Stáit (2016). Tugtar eolas i dtaobh obair an iniúchta inmheánaigh trí anailís ar an riosca a bhfuil BIM nochta dó. Tá an tuairisc ar rialú inmheánach do 2018 faighte ag an gCoiste Iniúchóireachta agus Measúnú Riosca, agus tá tuairim an Iniúchóra Inmheánaí faoi leordhóthanacht agus éifeachtúlacht an chórais rialaithe inmheánaí sa tuairisc sin, agus cuireadh é seo os comhair an Bhoird. Tá an obair iniúchóireachta a rinne iniúchóirí seachtracha go bliantúil ar bhearta cúnamh deontais éagsúla curtha leis na córais iniúchóireachta agus monatóireachta inmheánaí mar a cheanglaítear faoin reachtaíocht AE ar na bearta. I mí na Bealtaine 2017 d’fhaomh an Bord plean iniúchta inmheánaigh trí bliana faoi choinne na tréimhse idir mí an Mheithimh 2017 agus mí na Bealtaine 2020.

— Cuimsíonn an Coiste um Iniúchóireacht agus Measúnú Riosca, a bhunaigh an Bord in 2009, de chomhaltaí boird neamh-fheidhmiúcháin agus comhalta seachtrach neamhspleách. Is Comhalta Boird eile seachas Cathaoirleach an Phríomh-Bhoird atá mar chathaoirleach air. Tá tuairiscí an Choiste um Iniúchóireacht & Measúnú Riosca don bhainistíocht, agus na hiniúchóirí seachtracha a dhéanann obair ar Bhearta Deontais AE, agus ráitis a dhéanann an tArd-Reachtaire Cuntas & Ciste in Litir Bhainistíochta nó i dtuairiscí eile mar bhun eolais ag monatóireacht agus athbhreithniú an Bhoird d’éifeachtúlacht an chórais rialála inmheánaí. Ar a bharr sin, choimisinigh an Bord, mar is cuí, athbhreithnithe neamhspleácha de na córais rialaithe inmheánacha ar leith san eagraíocht.

Cuspóir an Chórais Rialaithe Inmheánaí

Tá an córas rialaithe inmheánach deartha chun rioscaí a bhainistiú ag leibhéal inghlactha seachas iad a dhíbirt ar fad. Mar sin, is féidir leis an gcóras seo ráthaíocht réasúnta seachas absalóideach a thabhairt go gcosnófar sócmhainní, go dtabharfar údarás agus go ndéanfar taifead ceart d’idirbhearta agus go ndéanfar earráidí ábhartha nó neamhréireachtaí eile a chosc agus a bhrath go tráthúil.

Tá an córas rialaithe inmheánach seo, atá ag teacht leis an teoir a d’eisigh an Roinn Caiteachais Phoiblí agus Athchóirithe, i bhfeidhm i BIM don bhliain dar chríoch 31 Nollaig 2018 agus suas go dtí dáta formheasta na ráiteas airgeadais.

Acmhainn Riosca a Láimhseáil

Tá Coiste Iniúchóireachta agus Measúnú Riosca ag BIM ar a bhfuil triúir chomhaltaí boird, ceann amháin díobh atá ina Chathaoirleach agus comhalta seachtrach neamhspleách amháin, a bhfuil saintaithí airgeadais agus iniúchóireachta acu. Chruinnigh an Coiste Iniúchóireachta agus Measúnú Riosca le chéile ceithre huaire in 2018.

Chuir an BIM feidhm iniúchóireachta inmheánach amach ar conradh, tá cistiú dóthanach aige agus comhlíonann sé clár oibre atá aontaithe leis an gCoiste Iniúchóireachta agus Measúnú Riosca.

Tá polasaí bainistíochta riosca forbartha ag an gCoiste Iniúchóireachta agus Measúnú Riosca a leagan amach an inghlacthacht riosca, na próisis bhainistíochta riosca atá i bhfeidhm agus a thugann sonraí faoi róil agus freagrachtaí na foirne i leith riosca.

39

Rinneadh an polasaí a eisiúint leis an bhfoireann ar fad atá faoi cheanglas oibriú laistigh de pholasaithe bainistíochta riosca BIM, an bhainistíocht a chur ar an airdeall faoi rioscaí féidearthachta agus laigí rialaithe agus freagracht a ghlacadh as rioscaí agus rialaithe laistigh dá réimse oibre féin.

Creat Riosca agus Rialaithe

Tá córas bainistíochta riosca curtha i bhfeidhm ag BIM a aithníonn agus a thuairiscíonn príomhrioscaí agus na gníomhaíochtaí bainistíochta atá á úsáid chun déileáil leis na rioscaí seo, a oiread agus is féidir.

Tá clár rioscaí ann ina n-aithnítear na príomhrioscaí atá os comhair BIM agus rinneadh iad seo a aithint, a mheas agus a aicmiú ag brath ar chomh suntasach agus atá siad. Déanann an Coiste Iniúchóireachta agus Measúnú Riosca an clár a athbhreithniú agus a thabhairt suas chun dáta ar bhonn rathúil agus is mír seasta don bhord é. Úsáidtear torthaí na measúnaithe seo chun acmhainní a phleanáil agus a leithdháileadh chun a chinntiú go ndéantar bainistíocht ar riosca go dtí leibhéal atá inghlactha.

Tugann an clár riosca sonraí faoi na rialaithe agus gníomhaíochtaí is gá chun rioscaí a mhaolú agus faoi fhreagrachtaí d’fheidhmiú rialaithe atá ag baill foirne ar leith. Dearbhaím go bhfuil timpeallacht rialaithe leis na gnéithe seo a leanas i bhfeidhm:

— Rinneadh nósanna imeachta do gach príomhphróiseas gnó a dhoiciméadú,

— Rinneadh freagrachtaí airgeadais a dháileadh ag leibhéal na bainistíochta leis an gcuntasaíocht chuí,

— Tá córas buiséadaithe cuí ann le buiséad bliantúil atá faoi athbhreithniú ag an mbainistíocht shinsearach,

— Tá córais ann atá dírithe ar shlándáil faisnéise agus córais teicneolaíochta cumarsáide,

— tá córais i bhfeidhm chun na sócmhainní a chosaint, agus

— Cinntíonn nósanna imeachta rialála do chistiú deontais do ghníomhaireachtaí seachtracha rialú leordhóthanach maidir le formheas deontais agus go ndéantar monatóireacht agus athbhreithniú ar dheontaithe chun a chinntiú gur cuireadh i bhfeidhm an cistiú deontais chun na críocha cearta.

Monatóireacht agus Athbhreithniú Leanúnach

Bunaíodh nósanna imeachta foirmeálta chun próisis rialaithe agus easpaí rialaithe a mhonatóiriú agus déantar iad seo a chur in iúl dóibh siúd atá freagrach as gníomhaíochtaí ceartaitheacha a ghlacadh agus don bhainistíocht agus don Bhord, más iomchuí, go tráthúil. Dearbhaím go bhfuil na córáis mhonatóireachta leanúnacha seo i bhfeidhm:

— Rinneadh príomhrioscaí agus rialaithe gaolmhara a aithint agus cuireadh próisis i bhfeidhm chun monatóireacht a dhéanamh ar oibríocht na bpríomhrialaithe sin agus aon easpaí aitheanta a thuairisciú,

— Bunaíodh socruithe tuairiscithe ag gach leibhéal ag a bhfuil freagracht as bainistíocht airgeadais tugtha, agus

— Déanann an bhainistíocht shinsearach athbhreithnithe rialta den fheidhmíocht thráthrialta agus bhliantúil agus cuireann siad le chéile tuairiscí airgeadais a chuireann feidhmíocht i gcomparáid le buiséid/réamhfhaisnéis.

Soláthar

Dearbhaím go bhfuil nósanna imeachta i bhfeidhm ag BIM chun comhlíonadh le rialacha agus treoracha soláthair reatha a chomhlíonadh agus gur chloígh BIM leis na nósanna imeachta seo in 2018. Comhlíonann BIM na rialacha soláthair reatha agus na treoirlínte atá leagtha amach ag an Oifig um Sholáthar Rialtais.

Athbhreithniú ar Éifeachtúlacht

Dearbhaím go bhfuil nósanna imeachta i bhfeidhm ag BIM chun éifeachtúlacht a nósanna imeachta bainistíochta riosca agus rialaithe a mhonatóiriú. Tá obair na n-iniúchóirí inmheánacha agus seachtracha, an Coiste um Iniúchóireacht agus Measúnú Riosca a mhaoirsíonn a n-obair, agus an bhainistíocht shinsearach laistigh den BIM atá freagrach as forbairt agus cothabháil an chreat rialaithe airgeadais inmheánaí, tá siad mar bhun eolais ag mhonatóiriú agus athbhreithniú an BIM ar éifeachtúlacht an chórais rialaithe inmheánaí.

Dearbhaím go ndearna an Bord athbhreithniú bliantúil ar éifeachtúlacht na rialaithe inmheánaí do 2018.


Ráiteas ar Rialú Inmheánach (Ar Lean)

Fadhbanna Rialaithe Inmheánaí – Comhlíonadh Cánach

Críochnaíodh féin-athbhreithniú cuimsithe ar chomhlíonadh cánach i 2019 le sainchúnamh seachtrach. Áirítear sonraí an ganníocaíocht cánach a aithníodh le linn an féin-athbhreithniú i nochtadh deonach gan iarraidh a cuireadh isteach chuig Oifig na gCoimisinéirí Ioncaim i 2019. Léirigh an nochtadh deonach gan iarraidh go raibh suim €103,55 le díol le haghaidh 2018 agus €33,257 in ús agus i bpionós san áireamh.

I 2019, ghlac BIM na céimeanna a leanas le dul i ngleic le na réimsí neamhchomhlíonta a aothníodh le linn an féin-athbhreithniú:

— Chuaigh i dteagmháil le comhairleoirí cánacha seactrach le comhairle cánach onnghníomhach a chuir ar fáil.

— Tá próisis comhlíontacha cánach nuashonraithe in áit do CBL agus RCT.

Fanann BIM tiomnaithe do comhlíonadh gach dlí cánach.

Faomhadh an Bhoird

Rinne an Coiste Iniúchóireachta agus Measúnú Riosca agus an Bord an ráiteas ar rialú inmheánach a athbhreithniú chun a chinntiú go bhfreagraíonn sé go huile agus go hiomlán leis na córais rialaithe a bhí i bhfeidhm i rith na tréimhse tuairiscithe.

Rinne gnóthas seachtrach athbhreithniú ar an rialú inmheánach in 2018 agus shínigh Bord na gníomhaireachta an t-athbhreithniú seo in 2019.

Sínithe thar ceann BIM,

Kieran Calnan Cathaoirleach


41

Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim CoinnitheDon bhliain dar chríoch an 31 Nollaig 2018

Nóta 2018

€’000

Athluaite2017

€’000

Ioncam

Deontais an Oireachtais 3 31,134 33,462

Glanmhaoiniú Iarchurtha don ScorOibleagáidí Sochair 19(c) 1,428 885

Glanaistriú go Cúlchiste Caipitil 15 222 (867)

32,784 33,480

Deontais AE 4 894 1,635

Láimhdeachas na nGléasraí Oighir 5 572 778

Ioncam Eile 6 627 334

34,877 36,227

Caiteachas

Forbairt Reatha an AE 4 1,237 1,454

Forbairt Chaipitil Tionscail 7 11,210 7,866

Forbairt Reatha Tionscail 8(a) 17,508 14,545

Riarachán Reatha Tionscail 8(b) 4,618 4,353

Dímheas a Gearradh i Rith na Bliana 8(c) 1,595 1,380

Oibleagáidí Sochar Scoir 19(a) 3,325 3,084

Caiteachas ar Ghléasraí Oighir 5 1,005 1,041

40,498 33,723

Barrachas/(Easnamh) don bhliain (5,621) 2,504

Iarmhéid tugtha ar aghaidh amhail an 1 Eanáir 3,606 1,102

Iarmhéid Tugtha ar Aghaidh Amhail an 31 Nollaig (2,015) 3,606

Baineann an t-ioncam agus caiteachas go léir don bhliain le gníomhaíochtaí leantacha amhail an dáta tuairiscithe.

Tá Nótaí 1–24 ina gcuid de na Ráitis Airgeadais seo.

Rinne an Bord na Ráitis Airgeadais a fhaomhadh ar an 15 Márta 2019 agus sínítear iad thar ceann:

Kieran Calnan Jim O’Toole An Cathaoirleach Príomhfheidhmeannach

8 Deireadh Fómhair 2019 8 Deireadh Fómhair 2019


Ráiteas maidir le hIoncam CuimsitheachDon bhliain dar chríoch an 31 Nollaig 2018

2018€’000

Athluaite 2017

€’000

Barrachas/(Easnamh) don Bhliain (5,621) 2,504

Gnóthachain ó Thaithí ar Oibleagáidí Shochar Scoir 1,317 740

Athruithe ar Thoimhdí 2,635 690

Coigeartú ar Mhaoiniú Iarchurtha Shochar Scoir (3,952) (1,430)

Ioncam Cuimsitheach Iomlán don Bhliain (5,621) 2,504





43

Ráiteas maidir le Staid AirgeadaisAmhail ar 31 Nollaig 2018

Nóta2018

€’000

Athluaite2017

€’000

Sócmhainní Seasta

Maoin, Gléasra agus Trealamh 11 3,362 3,584

Sócmhainní Reatha

Infháltais 12 201 289

Fardal 30 22

Airgead Tirim agus Coibhéisí Airgead Tirim 549 7,622

780 7,933

Dliteanas Reatha

Iníocthaigh (suimeanna dlite laistigh de bhliain amháin) 13 (2,795) (4,327)

Glansócmhainní/(Dliteanais) Reatha (2,015) 3,606

Sócmhainní Iomlána lúide Dliteanais Reatha roimh Phinsean 1,347 7,190

Oibleagáid Sochair Scoir 19(b) (71,082) (73,606)

Sócmhainn Iarchurtha Mhaoinithe Shochar Scoir 19(c) 71,082 73,606

Glansócmhainní Iomlána 1,347 7,190

In ionannas le

Cúlchistí Ioncaim Coinnithe (2,015) 3,606

Cúlchistí Caipitil 15 3,362 3,584

1,347 7,190






Ráiteas maidir le Sreafaí AirgidDon bhliain dar chríoch an 31 Nollaig 2018

2018€ ’000

Athluaite2017

€’000

Réiteach Fharasbarr/(Easnamh) Oibríochta i leith Sreabhadh Glan AirgidÓ Ghníomhaíochtaí Oibríochta/Forbartha

Barrachas/(Easnamh) don Bhliain (5,621) 2,504

Ús Bainc - -

Muirear Dímheasa 1,595 1,380

Aistriú ón gCuntas Caipitil (222) 867

Ioncam ó Dhíol Sócmhainní Seasta (25) -

(Méadú)/Laghdú ar an bhFardal (8) (8)

Laghdú/(Méadú) ar Infháltais 88 41

Méadú/(Laghdú) ar Iníocthaigh (1,532) 2,098

Glan-insreabhadh Airgid ó Ghníomhaíochtaí Oibriúcháin/Forbartha (5,725) 6,882

Ráiteas maidir le Sreafaí Airgid

Glan-insreabhadh Airgid ó Ghníomhaíochtaí Oibriúcháin/Forbartha (5,725) 6,882

Sreafaí Airgid ó Ghníomhaíochtaí Maoinithe

Ús a Fuarthas - -

Sreafaí Airgid ó Ghníomhaíochtaí Infheistíochta

Íocaíochtaí chun Sócmhainní Seasta Inláimhsithe a Ghnóthú (1,373) (2,247)

Fáltas ó Dhíolachán Sócmhainní 25 -

Méadú/(Laghdú) ar Airgead Tirim agus ar Choibhéisí in Airgead Tirim (7,073) 4,635

Airgead agus Coibhéis Airgid ag tús na Bliana 7,622 2,987

Airgead agus Coibhéis Airgid ag deireadh na Bliana 549 7,622





45

Nótaí a ghabhann leis na Ráitis AirgeadaisDon bhliain dar chríoch an 31 Nollaig 2018

1. Beartais Chuntasaíochta

Tá an bonn cuntasaíochta agus na polasaithe cuntasaíochta suntasacha a ghlac an BIM leo leagtha amach thíos. Cuireadh iad sin i bhfeidhm go comhsheasmhach i rith na bliana agus don bhliain roimhe.

Faisnéis Ghinearálta

Bunaíodh BIM faoin Acht Iascaigh Mhara, 1952, agus tá a cheannoifig i nDún Laoghaire, Contae Bhaile Átha Cliath.

Is iad príomhchuspóirí BIM mar a leagtar amach iad san Acht Iascaigh Mhara, 1952, ná: an tionscal bia mara a fhorbairt ar tonn agus ar tír, chun a chur ar a chumas cur go hiomlán le geilleagar na réigiún cósta agus le geilleagar na tíre trí chéile. Is í BIM an Ghníomhaireacht Stáit í le freagracht phríomhúil as forbairt inbhuanaithe thionscal bia mara na hÉireann ar muir agus ar chladach agus as éagsúlú an gheilleagair chósta.

Is Eintiteas Sochair Phoiblí é BIM.

Ráiteas Comhlíonta

Rinneadh ráitis airgeadais BIM don bhliain dar chríoch 31 Nollaig 2018 a ullmhú de réir FRS 102, an caighdeán tuairiscithe airgeadais infheidhme sa RA agus in Éirinn arna eisiúint ag an gComhairle um Thuairisciú Airgeadais (FRC), arna fhógairt ag Cuntasóirí Cairte na hÉireann.

Bunús Ullmhúcháin

Ullmhaíodh na ráitis airgeadais faoi choinbhinsiún an chostais stairiúil, ach amháin i gcás sócmhainní agus dliteanas áirithe a ndéantar iad a thomhas ag a luach cóir mar a mhínítear sna beartais chuntasaíochta thíos. Tá na ráitis airgeadais i bhfoirm atá faofa ag Aire na Roinne Talmhaíochta, Bia agus Mara le toiliú ón Aire Caiteachais Phoiblí agus Athchóirithe faoin Acht Iascaigh Mhara, 1952. Cuireadh na beartais chuntasaíochta seo a leanas i bhfeidhm go comhsheasmhach maidir le nithe a réiteach a mheastar gur nithe ábhartha iad i dtaca le ráitis airgeadais an Bhoird Iascaigh Mhara.

Ioncam

Deontais an Oireachtais

Sonraítear ioncam ar bhonn fabhraithe de ghnáth; an t-aon eisceacht ná Deontais an Oireachtais a shonraítear ar bhonn fáltas airgid, lena n-áirítear PFN Scéim an Uisceshaothraithe.

Aisíocaíochtaí ar na Deontais a Íocadh

Bíonn na deontais a íocadh in-aisíoctha in imthosca áirithe, mar shampla má dhéantar an chuideachta a fuair an deontas a leachtú/dhíscaoileadh, nó mura gcloítear le coinníollacha an deontais. Aithnítear aisíocaíochtaí deontais áit ar dócha go bhfaighidh an BIM an t-airgead agus gur féidir an méid a mheas go beacht;mar sin, cuirtear san áireamh iad ar bhonn fabhraithe.

Ioncam Úis

Sonraítear ioncam úis ar bhonn fabhraithe ag úsáid an mhodha um ghlanráta úis.

Ioncam Eile

Sonraítear ioncam eile ar bhonn fabhraithe.

Ioncam Iarchurtha

Cuimsíonn ioncam iarchurtha cistiú Eorpach agus cistiú Chruatain Bhradáin a iarcuireadh ag brath ar chaiteachas ar sheachadadh seirbhísí.

Scéimeanna Deontais

Déantar íocaíochtaí a dhéantar faoi na scéimeanna deontais éagsúla a oibríonn an Bord a chur san áireamh ar bhonn fabhraithe.

Déantar deontais atá iníoctha le BIM a aithint mar chaiteachas nuair a chomhlíonaigh an deontaí na coinníollacha atá leagtha amach sa chomhaontas deontais agus gur chuir sé isteach an doiciméadú cuí chun an comhlíonadh seo a dheimhniú.

Déantar ceangaltais a eascraíonn de bhun ceaduithe faoi na Scéimeanna éagsúla Deontais atá á bhfeidhmiú ag an mBord a léiriú i Nóta 16.


Nótaí a ghabhann leis na Ráitis Airgeadais (Ar Lean)

1. Beartais Chuntasaíochta (Ar Lean)

Drochfhiacha

Déantar foráil d’fhiachais a mheastar go bhfuil amhras ann go mbaileofar iad agus i gcoinne aon chaillteanas a bhféadfadh teacht aníos de bharr ráthaíochtaí. Glantar drochfhiacha sa bhliain ina ndéantar deireadh a chur le comhaontú na hiasachta atá i gceist.

Fardal

Is éard atá san fhardal ná earraí atá le hathdhíol, agus sonraítear é sna ráitis airgeadais ag an gCostas nó an Glanluach Inréadaithe (GLI), cibé acu is ísle. Ríomhtar an costas ar bhonn an ceann is túisce isteach, is túisce amach agus cuirtear na costais cheannacháin go léir san áireamh ann. Is é an GLI ná an praghas díola (fíorphraghas nó praghas measta) lúide na costais riachtanacha chríochnúcháin go léir.

Infháltais

Sonraítear infháltais ag a luach cóir, lúide soláthar in aghaidh fiach amhrasach. Is foráil ar leith an fhoráil in aghaidh fiach amhrasach, agus déantar í a bhunú nuair atá fianaise oibiachtúil ann nach mbeidh BIM in ann na suimeanna ar fad atá dlite dó a bhailiú. Sonraítear na gluaiseachtaí go léir i soláthar in aghaidh fiach amhrasach sa Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim Coinnithe.

Léasanna Oibriúcháin

Sonraítear an caiteachas cíosa faoi léasanna oibriúcháin sa Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim Coinnithe thar saolré an léasa. Sonraítear an caiteachas de réir méid chothroim thar thréimhse an léasa, ach amháin sa chás go dtagann méadú ar an gcíos atá nasctha le ráta ionchais an bhoilscithe. Sa chás sin, sonraítear na méaduithe nuair a thabhaítear iad. Sonraítear thar shaolré an léasa na dreasachtaí léasa a fhaightear.

Maoin, Gléasra agus Trealamh

Luaitear maoin, gléasra agus trealamh ag a gcostas lúide dímheas carntha, agus iad mionchoigeartaithe do sholáthar in aghaidh bearnaithe, más ann dó. Déantar soláthar in aghaidh dímheasa ag rátaí measta ar an maoin, gléasra agus trealamh go léir, ach amháin talamh ruílse agus saothar ealaíne, chun an costas, lúide an luach iarmharach measta, atá ar gach sócmhainn a dhíscríobh de réir méid chothroim thar a saol úsáideach measta, mar seo a leanas:

— Talamh agus Áitribh

a. Talamh Nialas

b. Áitribh: Stáisiúin Loingseoireachta – Bunaidh 2%

Stáisiúin Loingseoireachta – Breise 10%

Áitribh Eile 10%

— Gléasra agus Innealra

a. Trealamh Oiliúna 16.6%

b. Gléasra agus Innealra 10%

c. Fearas Teicniúil 20%

— Mótarfheithiclí 20%

— Gléasra agus Trealamh

a. Trealamh Iascaireachta 50%

b. Soithí 10%

c. Trealamh Oifige 20%

d. Trealamh Ríomhaire 33.3%

Is ionann luach iarmharach agus an méid measta a bhféadfaí a fháil faoi láthair ó dhiúscairt sócmhainne, tar éis na costais mheasta diúscairte a bhaint as, más rud é go mbeadh an tsócmhainn ag an aois agus sa riocht a mbeifeá ag súil leis ag deireadh a saolré úsáideach.

Más ann d’fhianaise oibiachtúil go bhfuil luach sócmhainne bearnaithe, sonrófar caillteanas bearnaithe sa Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim Coinnithe don bhliain.

47

1. Beartais Chuntasaíochta (Ar lean)

Cúlchistí Caipitil

Is éard atá sna Cúlchistí Caipitil ná an luach gan amúchadh atá ar na deontais chaipitil a úsáidtear chun sócmhainní seasta a mhaoiniú.

Airgead Tirim agus Coibhéisí Airgead Tirim

Is éard atá in airgead tirim ná airgead ar láimh agus taiscí prapéilimh. Is ionann coibhéis airgid agus infheistíochtaí ardleachtaithe gearrthéarmacha ar féidir iad a aistriú go héasca isteach i suimeanna airgid nach bhfuil faoi réir rioscaí suntasacha athraithe luacha.

Airgeadraí Iasachta

Aistrítear sócmhainní agus dliteanais airgid in airgeadraí iasachta ag na rátaí malairte ar an dáta tuairiscithe. Aistrítear ioncam agus costais ag na rátaí malairte ar dhátaí na n-idirbheart atá i gceist.

Pléitear sa Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim Coinnithe le brabúis agus le caillteanais a eascraíonn as idirbhearta in airgeadraí iasachtacha agus as socraíocht na suimeanna infhaighte agus iníoctha.

Sochair na bhFostaithe

Sochair Ghearrthéarmacha

Déantar sochair ghearrthéarmacha ar nós pá saoire a aithint mar speansais sa bhliain, agus cuirtear sochair a thabhaítear ag deireadh na bliana san áireamh sa bhfigiúr do shuimeanna iníoctha sa Ráiteas ar Staid Airgeadais.

Sochair Scoir

Roimhe seo, bhunaigh BIM a scéim sochair phinsin deimhnithe féin, a cistíodh go bliantúil ar bhonn íoc-mar-a-thuilltear ó airgead a chuir an Roinn Talmhaíochta, Bia agus Mara ar fáil agus ó íocaíochtaí rannpháirteacha a baineadh ó thuarastail bhaill foirne agus tuarastail chomhaltaí. Oibríonn BIM Scéim Pinsin Seirbhísí Poiblí Aonair (“Scéim Aonair”) freisin, ar scéim sochair dheimhnithe í d’fhostaithe sa tseirbhís phoiblí a ceapadh ar nó tar éis an 1 Eanáir 2013. Íoctar ranníocaíochtaí bhaill na Scéime Singile leis an Roinn Caiteachais Phoiblí agus Athchóirithe (RCPA).

Achtaíodh an t-Acht um Pinsin Seirbhís Phoiblí (Scéim Singil agus Forálacha Eile) 2012 ar an 28 Iúil 2012 agus thug sé isteach Scéim Phinsin Seirbhís Poiblí Singil (“Scéim Singil”) le héifeacht ón 1 Eanáir 2013. Is baill gach iontrálaí nua sa tSeirbhís Phoiblí, ar nó tar éis an 1 Eanáir 2013, den Scéim Singil.

Léiríonn costais phinsin na sochair phinsin a thuilleann fostaithe sa tréimhse agus sonraítear iad de réir ranníocaíochtaí pinsin na mball foirne a choimeádann BIM. Déantar suim a fhreagraíonn don táille pinsin a aithint mar ioncam sa mhéad agus atá sé inaisghabhálta, agus gur féidir é a fhritháireamh in aghaidh deontais a fuarthas sa bhliain chun na híocaíochtaí pinsin a dhéanamh.

Léirítear na gnóthachain nó na caillteanais achtúireacha a eascraíonn as dliteanais na scéime sa Ráiteas maidir le hIoncam Cuimsitheach agus sonraítear athrú comhfhreagrach sa tsuim atá in-aisghabhála ón Roinn Talmhaíochta, Bia agus Mara.

Léiríonn na ráitis airgeadais luach cóir na sócmhainní agus dliteanas a eascraíonn as ceangaltais pinsin an Bhoird Iascaigh Mhara, mar aon le haon mhaoiniú gaolmhar, agus sonraítear iontu na costais a bhaineann le sochair pinsin a sholáthar sna tréimhsí cuntasaíochta inar gnóthaíodh ag na fostaithe iad. Déantar dliteanais maidir le scéim shochar scoir a thomhas ar bhonn achtúireach ag úsáid mhodh na n-aonad réamh-mheasta creidmheasa.

Soláthairtí

Sonraítear soláthairtí nuair atá ceangaltas reatha dlíthiúil nó inchiallaithe ar an mBord mar thoradh ar imeachtaí roimhe seo; is dócha go mbeidh eis-sreabhadh acmhainní de dhíth chun an ceangaltas a réiteach; agus gur féidir suim an cheangaltais a mheas go hiontaofa.

Suimeanna Teagmhasacha

Ní shonraítear dliteanais theagmhasacha a eascraíonn as imeachtaí roimhe seo (i) mura dócha go mbeidh eis-sreabhadh acmhainní ann nó mura féidir an tsuim a thomhas go hiontaofa amhail an dáta tuairiscithe, nó (ii) má dhéanfar iad a dheimhniú trí imeachtaí neamhchinnte a tharlóidh nó nach dtarlóidh sa todhchaí, nach bhfuil go hiomlán faoi rialú an Bhoird. Déantar dliteanais theagmhasacha a nochtadh sna ráitis airgeadais ach amháin más fánach an seans go dtarlóidh eis-sreabhadh.

Ní shonraítear sócmhainní teagmhasacha. Déantar sócmhainní teagmhasacha a nochtadh sna ráitis airgeadais nuair is dócha go dtarlóidh insreabhadh de shochair gheilleagracha.



2. Breithiúnais agus Meastacháin An-Tábhachtacha Chuntasaíochta

Le linn do na ráitis airgeadais seo a bheith á n-ullmhú, bíonn ar an lucht bainistíochta breithiúnais, meastacháin agus toimhdí a dhéanamh a chuireann isteach ar fhorfheidhmiú na mbeartas agus ar na suimeanna a thuairiscítear i leith sócmhainní agus dliteanas, ioncaim agus costas.

Déantar breithiúnais agus meastacháin a mheas go leanúnach agus bunaítear ar chleachtaí stairiúla agus ar thosca eile iad, lena n-áirítear ionchais maidir le himeachtaí amach anseo a mheastar gur ionchais réasúnta iad sna himthosca. Déanann an Bord meastacháin agus toimhdí maidir leis an todhchaí. Is annamh go mbeidh na meastacháin chuntasaíochta, faoi mar a thuigfeá, a eascraíonn as, mar an gcéanna leis na fíorthorthaí gaolmhara. Pléitear thíos na meastacháin agus na toimhdí a bhfuil baol mór ann go dtiocfaidh athrú ó thaobh ábhair de, dá mbarr, ar shuimeanna glanluacha na sócmhainní agus na ndliteanas sa chéad bhliain airgeadais eile:

(a) Saolréanna a Bhunú Chun Críocha Dímheasa do Mhaoin, do Ghléasra agus do Threalamh

Is cuid mhór de na sócmhainní iomlána iad sócmhainní fadsaolacha, .i. maoin, gléasra agus trealamh den chuid is mó. Braitheann an muirear bliantúil dímheasa go príomha ar shaolréanna measta gach cineál sócmhainne agus ar mheastacháin luachanna iarmharacha. Déanann an Bord athbhreithniú rialta ar shaolréanna na sócmhainní agus athraíonn sé iad nuair is gá chun an smaointeoireacht reatha ar na saolréanna atá fágtha a léiriú i bhfianaise úsáid ionchasach geilleagrach agus riocht fisiceach na sócmhainní lena mbaineann. Is féidir le tionchar suntasach a bheith ag athruithe ar shaolréanna sócmhainní ar na muirir dhímheasa don tréimhse. Tá mionsonraí faoi shaolréanna úsáideacha curtha san áireamh sna beartais chuntasaíochta.

(b) Soláthar in Aghaidh Fiach Amhrasach

Déanann an Bord meastachán maidir le luach in-aisghabhála na bhféichiúnaithe trádála agus féichiúnaithe eile. Úsáideann an Bord meastacháin atá bunaithe ar chleachtadh stairiúil chun leibhéal na bhfiach a shocrú go mb‘fhéidir nach mbaileofaí iad. Cuirtear san áireamh sna meastacháin tosca amhail rátáil reatha an fhéichiúnaí, próifíl aosaithe na bhféichiúnaithe agus an cleachtadh stairiúil. Déantar athbhreithniú leanúnach ar leibhéal riachtanach an tsoláthair.

(c) Sochar Scoir

Déanann an Bord na suimeanna atá ag dul dó ón Stát as an dliteanas iarchurtha neamhchistithe pinsin, a shonrú bunaithe ar roinnt imeachtaí roimhe seo. Áirítear leis na himeachtaí sin tacaíocht rathúil don scéim aoisliúntais, agus an beartas agus an cleachtadh a bhaineann le pinsin seirbhíse poiblí a mhaoiniú, lena n-áirítear an próiseas bliantúil um meastachán. Cé nach ann do chomhaontú foirmiúil, agus mar sin do ráthaíocht, i ndáil leis na suimeanna faoi leith seo leis an Roinn Talmhaíochta, Bia agus Mara, níl aon fhianaise ag an mBord nach mbainfidh an beartas maoinithe seo an tsuim seo amach de réir a chéile de réir an chleachtais reatha.

(d) Oibleagáidí Sochar Scoir

Déantar nuashonrú go bliantúil ar na toimhdí atá mar bhunús ag na luachálacha achtúireacha dá ndéantar na suimeanna atá sonraithe sna ráitis airgeadais a leagadh amach (lena n-áirítear rátaí lascaine, rátaí méadaithe ar leibhéil cúitimh amach anseo, rátaí báis agus rátaí treochta um chostais cúram sláinte) bunaithe ar chúinsí geilleagracha reatha, agus má dhéantar aon athrú ábhartha ar théarmaí agus coinníollacha na bpleananna pinsin agus iar scoir.

Is féidir leis na nithe seo a leanas dul i gcion ar thoimhdí:

(i) Athraíonn an ráta lascaine sa ráta fáltais ar bhannaí corparáideach d’ardchaighdeán.

(ii) Leibhéil chúitimh don todhchaí, coinníollach margaidh lucht saothair todhchaí.

(iii) Treochtaí costais cúram sláinte, úrrús ar an ráta costais cúram sláinte sna réigiúin ábhartha.

49

3. Deontais an Oireachtais: An Roinn Talmhaíochta, Bia agus Mara

2018 €’000

2017 €’000

Vóta 30 - Fo-cheannteideal D5

Forbairt Reatha

Pá 7,630 7,000

Aoisliúntas 2,245 2,240

Neamhphá 10,804 11,227

Iomlán Forbartha Reatha 20,679 20,467

Forbairt Chaipitil 10,455 12,995

31,134 33,462

4. Deontais a Fuarthas:

Tionscadal2018

€’0002017

€’000

Tionscadal Acrunet an AE - -

Tionscadal Uisceshaothraithe Erasmus an AE - 7

Tionscadal COLUMBUS BG 11 651 1,628

Interreg 243 -

894 1,635

Deontais a caitheadh:2018€‘000

2017€’000

IomlánTionscadal Tuarastail Neamhphá Deontais Iomlán

Tionscadal Acrunet an AE - 1 - 1 -

Tionscadal Uisceshaothraithe Erasmus an AE - 1 - 1 5

Tionscadal COLUMBUS BG 11 - 782 - 782 1,449

Interreg 453 453 -

- 1,237 - 1,237 1,454

Cuireadh fáltais uile an AE i bhfeidhm le linn na bliana agus bhain siad le caiteachas ar fhorbairt reatha tionscail. Is mar gheall ar difríochtaí ama i riaracháin éileamh maoiniú scéime an difríocht de €343,000 idir dheontais a fuarthas agus deontas a tugadh amach.



5. Bhí na Torthaí Oibriúcháin Soláthair Oighir mar seo a leanas:

2018€’000

2017€’000

Láimhdeachas 572 778

Lúide: Pánna (373) (353)

Costais oibriúcháin (560) (606)

Costais riaracháin (72) (82)

Caiteachas Iomlán ar Ghléasraí Oighir* (1,005) (1,041)

(Easnamh)/Barrachas ar oibríochtaí (433) (263)

*Ní áirítear sa chaiteachas iomlán muirir dhímheasa ar shócmhainní seasta gléasraí oighir de €14,000 sa bhliain (2017: €86,000).

Nóta: Thosaigh BIM an ráithe deiridh de 2016 le hinfheistíocht chaipitiúil de €0.6m in Ionaid Oighir Bhaile Chaisleáin an Bhearraí agus an Dúin Mhór le faomhadh an Aire Talmhaíochta, Bia agus Mara. Rinne Bord na Stiúrthóirí meastachán ar phlean/straitéis ghnó le haghaidh oibríúcháin ionad oighir don todhchaí. Rinneadh an cás gnó a chríochnú i bhFeabhra 2018 agus is moladh atá a mheas ag an Roinn Talmhaíochta, Bia agus Mara faoi láthair é.

6. Ioncam Eile

2018€’000

2017€’000

Ioncam Riaracháin/Cíos Infhaighte 123 47

Ioncam Riaracháin/Tionscnamh Dobharshaothraithe 76 27

Ioncam ó Iascaigh 127 100

Ioncam ó Iascaigh - Comhairle na nUiscí Iarthuaidh 16 -

Ioncam ó Fhorbairt Gnó agus Nuálaíocht 64 34

Ioncam ó Oiliúint 149 70

Ioncam ó Dhobharshaothrú Oisrí Teitreaplóideacha agus Ioncam Domhanfharraige - -

Aisíocaíochtaí ar Dheontais Iascaigh Mhara 47 56

Fáltas Brabúis ó Dhíol Sócmhainní 25 -

627 334

7. Caiteachas Forbartha Caipitil Tionscail

2018€‘000

Athluaite 2017

€’000

Tionscadal

Iascaigh Mhara 7,067 3,561

Dobharshaothrú 1,924 1,763

Forbairt Gnó agus Nuálaíocht 2,319 2,513

Scéim Bhreisithe Slándála – PFD-PLB* (100) 29

11,210 7,866

*Tá ioncam ar scéim shábháilteachta PFD-PLB i 2018 de €100,000 glan ó chaiteachais de €4,000.

51

8. Caiteachas ar Fhorbairt Reatha Tionscail

(a) Forbairt2018€‘000

2017€’000

IomlánTionscadal Tuarastail Neamhphá Deontais Iomlán

Iascaigh Mhara 1,490 290 2,358 4,138 4,311

Dobharshaothrú 1,889 687 2,408 4,984 4,394

Forbairt Gnó agus Nuálaíocht 1,122 486 3,422 5,030 2,708

Costais chabhrach teicniúla EMFF 731 156 - 887 849

Rannóg oiliúna 995 738 - 1,733 1,661

Faisnéis & Pleanáil 239 497 - 736 622

6,466 2,854 8,188 17,508 14,545

(b) Riarachán2018

€’0002017

€’000

Costais Tuarastail 1,481 1,472

Baill Foirne Riaracháin Taistil 93 64

Táillí agus Costais Taistil Bhaill an Bhoird 52 53

Cíos, Rátaí agus Deisiúchán 892 1,224

Guthán, Postas agus Páipéarachas 181 193

Próiseáil Sonraí 857 605

Cumhacht, Soilse agus Glantóireacht 82 71

Táillí Dlí, Gairmiúla agus Sainchomhairleoirí 227 212

Táille Iniúchta 27 21

Tuarascáil Bhliantúil 18 11

Árachas 62 19

Costais Oiliúna agus Forbartha Foirne 312 221

Ilnithe, Costais Ghinearálta agus Suibscríbhinní Trádála 334 187

4,618 4,353

(c) Dímheas

Dímheas i Rith na Bliana 1,595 1,380

Iomlán 23,721 20,278



9. Costais Foirne

Gearrtar tuarastail foirne i gcaitheamh na bliana ar an gCuntas Ioncaim agus Caiteachais agus Cúlchistí Coimeádta Ioncaim Reathafaoi na ceannteidil seo a leanas. Gearrtar pá Oibreoirí na nGléasraí Oighir ar chostais reatha na nGléasraí Oighir (Féach Nóta 5).

(a) Tuarastail Foirne de réir RannáinLíon Foirne

amhail an 31 Nollaig 2018

2018€’000

Líon Foirne amhail an

31 Nollaig 20172017

€’000

Tuarastail Forbartha Gnó & Nuála - Nóta 8(a) 17 1,122 18 1,018

Tuarastail maidir le Seirbhísí Oiliúna - Nóta 8 (a) 17 995 16 942

Tuarastail Forbartha Iascach – Nóta 8(a) 23 1,490 23 1,489

Tuarastail Forbartha Dobharshaothraithe –Nóta 8(a) 26 1,889 33 1,790

Seirbhísí Corparáideacha – Nóta 8(b) 36 2,212 31 1,472

Tuarastail Faisnéise agus Pleanála – Nóta 8(a) 9 239 10 174

Oibreoirí na nGléasraí Oighir – Nóta 5 9 373 11 353

137 8,320 142 7,238

Áiríodh tuarastail de €731,000 a bhaineann le foireann ar coinníodh faoin Scéim Chabhrach Teicniúla (2017: €526,000) arna chistiú ag cúnamh deontais CIME, san aonaid Seirbhísí Corparáideacha. Tá ragobair de €27,000 (2017: €14,000) agus lúntais €6,000 (2017: €8,000) ar bord san áireamh thuas.

(b) Pinsin a Íocadh sa Bhliain

Is iad is pinsinéirí iontu ná íocaíochtaí pinsin a dhéantar le baill foirne BIM atá ar scor (Féach Nóta 19)

2018€’000

2017€’000

Pinsinéirí 116 2,116 117 2,017

Íocaíochtaí Cnapshuime 117 501

116 2,233 117 2,518

Baineadh tobhach pinsin €336,000 ó bhaill foirne agus íocadh é leis an Roinn Talmhaíochta, Bia agus Mara. Tar éis rialú an AE in 2008 rinneadh ball seasta foirne de gach ball foirne ar conradh a bhí i dteideal conartha thréimhse éiginnte. Áirítear na baill foirne seo le líon na mball foirne atá údaraithe, mar a comhaontaíodh leis an Roinn Talmhaíochta, Bia agus Mara.

(c) Sochair na bhFostaithe - Briseadh Síos

Raon Iomlán na bhFostaithe Líon na bhFostaithe

Ó Go dtí 2018 2017

€60,000 – €69,999 39 33

€70,000 – €79,999 5 11

€80,000 – €89,999 12 3

€90,000 – €99,999 1 2

€100,000 – €109,999 1 1

€110,000 – €119,999 2 1

€120,000 – €129,999 1 1

53

9. Costais Foirne (Ar Lean)

(d) Luach Saothair Comhaltaí an Bhoird

Táillí2018

€’000

TaistealSpeansais

2018€’000

CruinnitheFreastalaithe

2018

Kieran Calnan - 6 10

Lisa Vaughan 8 1 9

William Deasy 8 5 9

Raymond Harty 8 4 9

Damien McLoughlin - - 9

Seán O’Donoghue 8 4 10

Jim O’Toole (Príomhoifigeach Feidhmiúcháin) - 15 10

32 35

Pacáiste luacha saothair an Phríomhoifigigh Fheidhmiúcháin do 2018: bunphá bliantúil de €125,546 agus is ball é de scéim sochar sainithe BIM. Íocadh speansais de €14,107 leis an Phríomhoifigeach Feidhmiúcháin i 2018 chomh maith.

10. Tuarastal na Stiúrthóirí agus an POF

Táillí2018

€’000

Táillí2017

€‘000

TaistealSpeansais

2018€’000

TaistealSpeansais

2017€‘000

Mr Kieran Calnan (Tréimhse 13 Meitheamh 2018 go 12 Meitheamh 2021)

An Cathaoirleach - - 6 9

Ms Lisa Vaughan (Tréimhse 21 Meitheamh 2016 go 20 Meitheamh 2019) Stiúrthóir 8 8 1 1

William Deasy (Tréimhse 26 Iúil 2017 go 26 Iúil 2020) Stiúrthóir 8 6 5 7

Raymond Harty (Tréimhse 26 Iúil 2017 go 26 Iúil 2020) Stiúrthóir 8 7 4 4

Damien McLoughlin (Tréimhse 26 Iúil 2017 go 26 Iúil 2020) Stiúrthóir - - - -

Seán O’Donoghue (Tréimhse 26 Iúil 2017 go 26 Iúil 2020) Stiúrthóir 8 5 4 4

32 26 20 25

Bhí 10 gcruinniú iomlán ag an Bord in 2018. D’fhreastail gach Comhalta Boird ar chruinnithe eile thar ceann BIM. D’fhreastail trí Chomhalta Boird ar chruinnithe agus ócáidí eile thar ceann BIM chomh maith le cruinnithe an Bhoird agus Cruinnithe Iniúchóireachta.

BordFreastal

2018

Eile Cruinnithe

2018

Kieran Calnan 10 4

Lisa Vaughan 9 4

William Deasy 9 5

Raymond Harty 9 3

Damien McLoughlin 9 2

Seán O’Donoghue 10 5



10. Tuarastal na Stiúrthóirí agus an Phríomhoifigigh Fheidhmiúcháin (Ar Lean)

Tuarastal 2018

€’000

Tuarastal2017

€’000

Príomhoifigeach Feidhmiúcháin (Tara McCarthy) éirithe as a post an 30 Eanáir 2017 - 10

Príomhoifigeach Feidhmiúcháin (Jim O’Toole) ceaptha an 25 Aibreán 2017 126 85

126 95

Is ball an Príomhoifigeach Feidhmiúcháin reatha de scéim sochair sainithe BIM.

11. Maoin, Gléasra agus Trealamh

Iomlán€’000

Talamh agus

Áitreamh€’000

Gléasra agus

Innealra€’000

Sócmhainníatá á Thógáil

Faoi Láthair€’000

MótarFeithiclí

€’000

Fearas agusTrealamh

€’000

Costas

Iarmhéid amhail an 1 Eanáir 28,490 6,512 5,221 581 586 15,590

Breiseanna 1,373 408 5 0 9 951

Diúscairtí (777) (340) (188) 0 (229) (20)

Iarmhéid amhail an 31 Nollaig 29,086 6,580 5,038 581 366 16,521

Dímheas

Iarmhéid amhail an 1 Eanáir 24,906 5,474 4,296 0 490 14,646

Muirear don Bhliain 1,595 328 96 0 29 1,142

Diúscairtí (777) (340) (188) 0 (229) (20)

Iarmhéid amhail an 31 Nollaig 25,724 5,462 4,204 0 290 15,768

Glanluach Leabhair

Amhail an 31 Nollaig 2018 3,362 1,118 834 581 76 753

Amhail an 31 Nollaig 2017 3,584 1,038 925 581 96 944

Tagraíonn sócmhainní atá á thógáil faoi láthair don tiomantas caipitil sonraithe i Nóta 20.

12. Infháltais2018

€’000 2017

€’000

Infháltais Iasachta - 70

Infháltais Eile 178 138

Réamhíocaíochtaí 107 233

285 441

Lúide: Soláthar le haghaidh Fiach Amhrasach (84) (152)

201 289

Tá luachanna córa na bhféichiúnaithe agus na réamhíocaíochtaí gar dá suimeanna glanluacha. Tá gach féichiúnaí dlite laistigh de bhliain amháin. Tagraíonn Féichiúnaithe Iasachta de €70,000 i 2017 don socrú a baineadh amach le Comhairle Contae Chiarraí maidir le Dingle Boats Teo. Bhí na fiacha seo faoi réir imeachtaí dlíthiúla a críochnaíodh in 2017, fuarthas €70,000 i 2018.

55

13. Iníocthaigh (suimeanna dlite laistigh de bhliain amháin)

2018 €’000

Restated 2017

€’000

Ioncam Iarchurtha 55 55

Suimeanna iníoctha Trádála agus Fabhruithe 1,868 3,233

Fabhruithe Deontais 872 1,039

2,795 4,327

Tá cáin agus árachas sóisialta faoi réir théarmaí na reachtaíochta ábhartha. Gearrtar ús ar íocaíochtaí déanacha. Ní raibh aon ús dlite ag dáta deiridh na bliana airgeadais. Tá téarmaí na bhfabhruithe bunaithe ar na conarthaí bunaidh. Na suimeanna eile a chuirtear san áireamh i gcreidiúnaithe, nach bhfuil cumhdaithe ag nochtadh nótaí ar leith, is suimeanna neamhurraithe iad atá gan ús agus iníoctha ar éileamh.

14. Ceangaltais Léasa

Amhail an 31 Nollaig 2018 bhí na híocaíochtaí íosta todhchaíocha léasa seo a leanas ag BIM, faoi léasanna oibriúcháin nach féidir iad a chealú, do na tréimhsí seo a leanas:

2018€’000

2017€’000

Iníoctha laistigh de bhliain amháin 17 20

Iníoctha laistigh de dhá bhliain suas le cúig bliana 67 67

Iníoctha tar éis cúig bliana 50 67

134 154

Chuaigh an léas reatha ar Cheannoifig BIM i nDún Laoghaire in éag i Meán Fomhair 2016 agus tháinig plé le hOifig na nOibreacha Poiblí chun críche i 2018 le BIM ag glacadh le comhaontú áitíochta ó 1 Iúil 2018.

15. Cúlchistí Caipitil

2018 €’000

2017 €’000

Iarmhéid amhail an 1 Eanáir 3,584 2,717

Aistriú (chuig an)/ón gCuntas Ioncaim agus Caiteachas:

Maoiniú Bhreiseanna Sócmhainní 1,373 2,247

Amúchadh i gcomhréir le Dímheas Sócmhainní (1,595) (1,380)

Aistriú chuig an Ráiteas maidir leis an gCuntas Ioncaim agus Caiteachais agus le Cúlchistí Ioncaim Coinnithe (222) 867

Iarmhe’id amhail an 31 Nollaig 3,362 3,584



16. Dliteanais agus Ceangaltais Theagmhasacha

Ní raibh aon dliteanais agus ceangaltais theagmhasacha ann amhail an 31 Nollaig 2018, a d’eascair as seo a leanas:

(a) Ráthaíochtaí d’Institiúidí Airgeadais i leith iasachtaí arbh ionann iad agus €165,229. Sealbhaítear céadmhorgáiste mar urrús do na ráthaíochtaí seo. Níor iarradh ar an mBord aon íocaíochtaí a dhéanamh i ndáil le ráthaíochtaí in 2018.

(b) Ag deireadh na bliana bhí iarratais ar dheontais ann nach raibh formheasta, agus nach bhfuarthas aon iarratas ina leith.

Ba iad na hiarmhéideanna maidir leis na háiseanna airgeadais seo a faomhadh ach nár úsáideadh ar an 31 Nollaig ná:

2018€’000

2017€’000

Iascaigh 2,223 2,864

(c) Níl aon imeacht dlí á chosaint ag an mBord.

(d) Mar a leagtar amach sa Ráiteas Rialú Inmhéanach, chuir BIM nochtadh deonach gan iarraidh isteach chuig Oifig na gCoimisinéirí Ioncaim. Tá measúnú den méid dlite san áireamh i seo agus d’íoc BIM na suimeanna seo ina iomlaine. Ní dhearnadh aon socrú i dtaca le suimeanna breise a d’fhéadfaigh bheith dlite leis an dliteanas le Oifig na gCoimisinéirí Ioncaim a shocrú.

17. Tionscnamh Dobharshaothraithe Trasteorann

Rinneadh an Tionscnamh Dhobharshaothraithe Trasteorann arna thacú ag an gClár Speisialta um Shíocháin agus Athmhuintearas a chorprú in 1998 mar Ghrúpáil Eorpach um Leas Eacnamaíoch (EEIG) agus a chlárú san Oifig um Chlárú Cuideachtaí. Tá sé faoi chomhúinéireacht BIM agus Bhia Mara Thuaisceart Éireann Teoranta (Northern Ireland Seafood Limited).

Comhdaítear ráiteas bliantúil leis an CRO (IG8) agus síníonn ballraíocht an GELE é, Bluett Conran a iniúchann na cuntais don Tionscnamh Uisceshaothraithe.

18. Ciste Cothromais Bheanntraí

Bhunaigh an Rialtas an ciste faoi leith seo le forbairt thionscal dobharshaothraithe réigiún Bheanntraí a chur chun cinn tar éis dhúnadh Chríochfort Ola Fhaoide. Ní féidir luach na scaireanna seo a mheas go cruinn de bharr go mbraitheann sé ar fheidhmíocht na bhfiontar. Sealbhaítear na scaireanna uile in ainm an Aire Airgeadais.

Sealbhaíodh na hInfheistíochtaí seo a Leanas amhail an 31 Nollaig 2018:2018

€’0002017

€’000

Kush Seafarms Teoranta 19 19

Fastnet Mussels Teoranta 19 19

38 38

19. Costais Shochair Scoir

(a) Costais Scoir

Anailís ar na costais iomlána shochar scoir a gearradh ar an Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim Coinnithe:

2018

€’0002017

€’000

Costas Seirbhíse Reatha 2,189 1,999

Ús ar Dhliteanais Scéime Pinsin 1,472 1,404

Ranníocaíochtaí Fostaí (336) (319)

3,325 3,084

57

19. Costais Shochair Scoir (Ar Lean)

(b) Gluaisteacht i nGlan-Oibleagáidí Shochar Scoir2018

€’000 2017

€’000

Glandliteanas Pinsin amhail an 1 Eanáir 73,606 74,179

Costas Seirbhíse Reatha 1,853 1,680

Rannchuidithe Fostaithe 336 319

Ús ar Dhliteanais Scéime Pinsin 1,472 1,404

Caillteanas/(Gnóthachan) Achtúireach (3,952) (1,458)

Pinsin a Íocadh sa Bhliain (2,233) (2,518)

71,082 73,606

Toimhdí AirgeadaisBa iad seo a leanas na príomhthoimhdí achtúireacha: 2018 2017

Ráta Méadaithe i dTuarastail 3.15% 3.30%

Ráta Méadaithe i bPinsin atá á Íoc 2.65% 2.80%

Ráta Lascaine 2.05% 2.00%

Ráta Boilscithe 1.65% 1.80%

Ligeann bonn na básmhaireachta a nglactar leis d’fheabhsúcháin ar ionchas saoil le himeacht aimsire. Mar sin de, braithfidh ionchas saoil tráth scoir ar an mbliain a bhaineann ball aois scoir amach (65 bliain d’aois). Taispeántar sa tábla thíos an meánionchas saoil ualaithe a úsáidtear chun oibleagáidí sochair na mball a leagadh amach.

Bliain a Baineadh Aois 65 Bliain Amach 2018 2038

Ionchas Saoil – fir 21.50 23.90

Ionchas Saoil – mná 24.00 26.00

(c) Sócmhainn Maoinithe Iarchurtha le haghaidh Pinsean

Breathnaíonn an Bord ar na méideanna seo mar shócmhainn a fhreagraíonn don dliteanas iarchurtha gan mhaoiniú le haghaidh pinsean de réir na sraithe toimhdí a mhínítear thíos agus roinnt imeachtaí a tharla san am atá thart. Ar na himeachtaí seo tá an bonn reachtúil um bunú na scéimeanna aoisliúntais, agus an beartas agus an cleachtas atá i bhfeidhm faoi láthair i ndáil le maoiniú pinsean na seirbhíse poiblí, lena n-áirítear ranníocaíochtaí fostaithe agus an próiseas bliantúil meastachán. Cé nach ann do chomhaontú foirmiúil i ndáil leis na suimeanna faoi leith seo leis an Roinn Talmhaíochta, Bia agus Mara, níl aon fhianaise ag an mBord nach mbainfidh an beartas maoinithe seo na suimeanna seo amach mar is dual dó de réir an chleachtais reatha.

Glanmhaoiniú Iarchurtha le haghaidh Pinsean in

2018

€’0002017

€’000

Maoiniú In-Aisghabhála maidir le Costais Phinsin na Bliana Reatha 3,661 3,403

Deontas Stáit Caite le Pinsinéirí a Íoc (2,233) (2,518)

1,428 885



19. Costais Shochair Scoir (Ar Lean)

(d) Stair na nDlitinis Scéime agus na nGnóthachan/(Caillteanais) TaithíAn Bhliain Airgeadais dar Chríoch in

2018€’000

2017€’000

2016€’000

2015€’000

2014€’000

Oibleagáidí Sainithe Sochair 71,082 73,606 74,179 65,873 54,800

Gnóthachain ó Thaithí ar Dhliteanais Phlean (1,317) (740) (1,950) (2,048) (2,680)

Gnóthachain ó Thaithí mar Chéatadán de Dhliteanais Phlean 1.9% 1.0% 2.6% 3.1% 4.9%

(e) Scéim Pinsin

Feidhmíonn BIM scéim aoisliúntais sochair sainithe don fhoireann. Íoctar teidlíochtaí aoisliúntais a eascraíonn ó na scéimeanna as ioncam reatha agus gearrtar ar an Ráiteas maidir le hIoncam agus Caiteachas agus le Cúlchistí Ioncaim Coinnithe iad, de réir glan-ranníocaíochtaí aoisliúntais na bhfostaithe, sa bhliain a bhíonn siad le híoc. Leagtar amach na torthaí thíos ar luacháil achtúireach de dhliteanais pinsin maidir le foireann BIM atá ag obair, atá scoite nó básaithe ar an 31 Nollaig 2018. Rinne achtúire neamhspleách cáilithe an luacháil seo.

(f) Scéim Aonair

Is í an Scéim Aonair an scéim pinsin gairme d’fhostaithe sa tseirbhís phoiblí a earcaíodh ó 2013 i leith. Is scéim sochar sainithe atá ann, le sochair scoir bunaithe ar meánphá gairmréime. Gnóthaíonn an scéim sochair pinsin agus sochair chnapshuime scoir do gach ball den scéim. Fabhraíonn na sochair airgid seo, ar a nglaoitear “suimeanna inghairthe”, mar chéatadáin de phá ar bhonn leanúnach. Déantar na suimeanna inghairthe fabhraithe gach bliain a luacháil go bliantúil go dtí scor ag teacht le méaduithe boilscithe (Praghasinnéacs Tomhaltóirí). Is ionann an pinsean bliantúil a bhronntar ar scor agus iomlán carnach suimeanna inghairthe pinsean bhall den scéim agus, ar an gcuma chéanna, is ionann an cnapshuim a bhronntar agus iomlán suimeanna inghairthe chnapshuime bhall den scéim.

20. Ceangaltais Chaipitil

Bhí tiomantas caipitiúil de €184,000 ann maidir leis an T.Burke II ar an 31 Nollaig 2018. Is soitheach athsholáthair an T.Burke II agus tabharfaidh sé tacaíocht do chlár oibre teicniúil an Roinn Forbartha Dhobharshaothraithe. Caithfear soitheach nua a chur in áit an tsoithigh atá ann faoi láthair de bharr imní faoi leas chriúnna agus na ceangaltais suirbhéireachta atá á chur ar BIM, atá níos minice agus níos casta le cúig bliana anuas. Is é costas an fheithicil nua beartaithe ná €765,000. Síníodh conradh i Samhain 2017.

21. Leasanna Bhaill an Bhoird

Ghlac an Bord le nósanna imeachta de réir na dtreoirlínte a d’fhoilsigh an Roinn Caiteachais Phoiblí agus Athchóirithe i dtaca le nochtadh chomhaltaí an bhoird faoi leasanna agus comhlíonadh na nósanna imeachta seo i rith na bliana. Nochtaigh comhaltaí boird leasanna aon uair déag in 2018.

22. Nochtadh Páirtí Baintigh

Is ionann na príomhphearsanra bainistíochta i BIM agus an Príomhoifigeach Feidhmiúcháin agus Bord na Stiúrthóirí. B’ionann iomlán an chúitimh a íocadh leis an bpríomhphearsanra bainistíochta, táillí agus speansais chomhaltaí an Bhoird agus luach saothair iomlán an Phríomhoifigigh Fheidhmiúcháin, agus €158,000 (2017: €157,000).

Chun briseadh síos a fháil ar luach saothair agus sochair a íocadh leis an bpríomhphearsanra bainistíochta, déan tagairt le do thoil le Nóta 9(d).

Glacann BIM nósanna imeachta i gcomhréir leis na treoirlínte a eisíonn an Roinn Caiteachais Phoiblí agus Athchóirithe a chlúdaíonn leasanna pearsanta chomhaltaí an bhoird. I ngnáthchúrsa an ghnó, féadfaidh BIM deontais a fhormheas nó dul isteach i socruithe conarthacha le heintitis ina bhfuil comhaltaí boird an BIM fostaithe nó a bhfuil leas eile acu iontu.

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23. Coigeartú na Bliana Roimhe

Léiríonn na figúirí sa ráiteas ioncaim agus caiteachais agus na cúlchistí ioncam coinnithe agus an ráiteas ar staid an airgeadais coigeartú an bhliain roimhe le ró-fhabhrú íocaíochtaí dheontais measta i ráitis airgeadais na bliana roimhe. Tá an tionchar ar an ráiteas ioncaim agus caiteachais agus na cúlchistí ioncam coinnithe agus an ráiteas ar staid an airgeadais do 31 Nollaig 2018 mar a leanas:

Mar atuairiscíodh

€’000

Coigeartú nabliana roimhe

€’000

Mar a Athluadh

€’000

Iníocthachtaí 2017 (5,042) 715 (4,327)

Cúlchistí Coinnithe 2,891 715 3,606

Barrachas don Bhliain 1,789 715 2,504

24. Faomhadh na Ráiteas Airgeadais

Rinne an Bord na Ráitis Airgeadais a fhaomhadh ar an 15 Márta 2019 agus sínítear iad thar ceann.


Cúnamh Deontais De Minimis

Scéim Sábháilteachta Loingis

Contae Líon nadTionscadal

Iomlán IncháilitheCostais Infheistíochta

Deontas

Corcaigh 59 €566,157 €253,240

Doire 1 €10,000 €6,000

Dún na nGall 42 €285,461 €131,300

Baile Átha Cliath 4 €38,855 €17,342

Gaillimh 48 €95,095 €56,300

Ciarraí 25 €111,694 €51,538

Lú 11 €66,646 €31,165

Maigh Eo 16 €76,437 €36,949

Mí 3 €11,649 €5,989

Sligeach 11 €15,700 €9,421

Port Láirge 9 €15,468 €9,279

Loch Garman 19 €98,709 €47,538

Cill Mhantáin 1 €683 €410

Iomlán 249 €1,392,554 €656,471

Scéim Sábháilteachta Turasóireachta Muirí

Contae Líon nadTionscadal

Iomlán IncháilitheCostais Infheistíochta

Deontas

Corcaigh 4 €12,226 €4,890

Dún na nGall 1 €1,600 €640

Gaillimh 7 €38,688 €15,534

Ciarraí 6 €16,599 €6,639

Loch Garman 2 €1,192 €477

Iomlán 20 €70,305 €28,180

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Scéim Iascairí ÓgaContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta

Deontas Cuid den Deontas Cistithe

ag an AE

Cuid den Deontas

Cistithe ag an Státchiste Náisiúnta

Dún na nGall 1 €300,000 €75,000 €37,500 €37,500

Baile Átha Cliath 1 €155,000 €38,750 €19,375 €19,375

Ciarraí 1 €280,000 €70,000 €35,000 €35,000

Loch Garman 1 €171,800 €42,950 €21,475 €21,475

Iomlán 4 €906,800 €226,700 €113,350 €113,350

Scéim Iascaigh Inbhuanaithe - Cuid BContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Corcaigh 57 €4,435,522 €1,785,784 €892,892 €892,892

Dún na nGall 15 €1,436,253 €580,780 €290,390 €290,390


Gaillimh 4 €84,267 €38,104 €19,052 €19,052

Ciarraí 6 €358,312 €143,977 €71,989 €71,989

Lú 10 €493,205 €197,282 €98,641 €98,641

Maigh Eo 4 €53,504 €35,603 €17,802 €17,802

Port Láirge 2 €32,818 €13,130 €6,565 €6,565

Loch Garman 6 €287,632 €114,263 €57,132 €57,132

Iomlán 105 €7,216,051 €2,922,738 €1,461,371 €1,461,371

Scéim Iascaigh Inbhuanaithe - Cuid CContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Corcaigh 4 €382,987 €191,494 €95,747 €95,747

Dún na nGall 3 €258,051 €154,830 €77,415 €77,415

Gaillimh 2 €36,340 €21,804 €10,902 €10,902

Lú 2 €16,360 €9,816 €4,908 €4,908

Maigh Eo 1 €1,050 €630 €315 €315

Iomlán 12 €694,788 €378,574 €189,287 €189,287

Scéim Chaomhnaithe Iascaigh IntíreContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Corcaigh 2 €28,123 €22,498 €11,249 €11,249

Ciarraí 1 €18,450 €14,760 €7,380 €7,380

Iomlán 3 €46,573 €37,258 €18,629 €18,629

Cúnamh Deontais arna thacú ag an gCiste Eorpach Muirí agus Iascaigh (CEMI) agus an Státchiste


An Scéim um Chaomhnú Iascaigh Intíre – Scéim V-Eangaithe IascachContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


An Clár 1 €26,900 €18,491 €9,245 €9,245

Corcaigh 14 €112,972 €83,045 €41,522 €41,522

Dún na nGall 6 €79,940 €63,990 €31,995 €31,995


Gaillimh 8 €42,721 €31,487 €15,744 €15,744

Ciarraí 8 €30,608 €22,490 €11,245 €11,245

Lú 2 €13,321 €9,325 €4,662 €4,662

Maigh Eo 8 €33,331 €24,489 €12,245 €12,245

Sligeach 5 €41,912 €31,339 €15,670 €15,670

Port Láirge 7 €24,381 €17,605 €8,802 €8,802

Loch Garman 1 €23,170 €17,377 €8,689 €8,689

Cill Mhantáin 2 €19,876 €13,913 €6,956 €6,956

Náisiúnta 1 €0 €3,412 €1,706 €1,706

Iomlán 69 €483,140 €360,768 €180,384 €180,384

Scéim Eagraíochta TáirgeoiríContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Corcaigh 1 €154,212 €92,527 €46,264 €46,264

Dún na nGall 2 €305,373 €183,224 €91,612 €91,612

Port Láirge 1 €61,139 €36,683 €18,342 €18,342

Iomlán 4 €520,724 €312,434 €156,218 €156,218

Forbairt Ghrúpa Limistéir Áitiúil Iascaigh (FLAGs)Iarratasóir Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


FLAG Deisceart 34 €525,924 €273,779 €136,889 €136,889

FLAG Oirdheisceart 35 €456,757 €312,092 €156,046 €156,046

FLAG Iardheisceart 17 €414,218 €266,161 €133,081 €133,081

FLAG Iarthar 52 €683,462 €405,410 €202,705 €202,705

FLAG Thuaidh 38 €388,997 €249,459 €124,729 €124,729

FLAG Oirthuaisceart 14 €366,186 €238,451 €119,226 €119,226

FLAG Iarthuaisceart 19 €309,725 €188,774 €94,387 €94,387

Iomlán 209 €3,145,269 €1,934,126 €967,063 €967,063

Cúnamh Deontais arna thacú ag an gCiste Eorpach Muirí agus Iascaigh (CEMI) agus an Státchiste (Ar Lean)

63

EUROPEAN UNIONThis measure is part-financed by the European Maritime and Fisheries Fund

Ireland’s EU Structural andInvestment Funds Programmes2014 - 2020

Co-funded by the Irish Governmentand the European Union

Scéim Thairseach Eolais Contae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Corcaigh 3 €144,030 €114,416 €57,208 €57,208

Gaillimh 3 €313,759 €313,759 €156,879 €156,879

Uíbh Fháilí 1 €39,752 €19,876 €9,938 €9,938

Iomlán 7 €497,541 €448,051 €224,025 €224,025

Scéim Dhobharshaothraithe InbhuanaitheachContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


An Clár 1 €500,972 €150,291 €75,146 €75,146

Corcaigh 7 €306,812 €124,644 €62,322 €62,322

Dún na nGall 12 €2,734,024 €1,093,992 €546,996 €546,996

Ciarraí 6 €780,186 €312,074 €156,037 €156,037

Maigh Eo 7 €539,909 €221,677 €110,838 €110,838

Uíbh Fháilí 1 €297,649 €89,295 €44,647 €44,647

Sligeach 2 €212,494 €84,997 €42,499 €42,499

Port Láirge 1 €1,142,772 €457,109 €228,554 €228,554

Cill Mhantáin 1 €138,958 €55,583 €27,792 €27,792

Iomlán 38 €6,653,776 €2,589,662 €1,294,831 €1,294,831

Scéim Nuála Bia Mara agus Pleanála GnóContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Corcaigh 3 €71,367 €35,683 €17,842 €17,842

Cill Chainnigh 1 €17,450 €8,725 €4,363 €4,363

Muineachán 2 €49,283 €24,641 €12,321 €12,321

Loch Garman 1 €23,297 €11,649 €5,824 €5,824

Iomlán 7 €161,397 €80,698 €40,350 €40,350

An Scéim um Scálú Bia Mara agus Fhorbairt Mhargaí NuaContae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Maigh Eo 1 €111,122 €55,561 €27,781 €27,781

Loch Garman 1 €133,977 €66,988 €33,494 €33,494

Iomlán 2 €245,099 €122,549 €61,275 €61,275


Scéim Infheistíochta Caipitil Phróiseáil Bia Mara Contae Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Corcaigh 5 €2,680,512 €607,075 €303,537 €303,537

Dún na nGall 5 €1,057,682 €235,597 €117,798 €117,798


Gaillimh 1 €42,270 €12,434 €6,217 €6,217

Cill Chainnigh 2 €89,056 €26,717 €13,358 €13,358

Lú 3 €800,975 €237,029 €118,514 €118,514

Maigh Eo 2 €164,814 €44,122 €22,061 €22,061

Muineachán 1 €2,039,967 €611,990 €305,995 €305,995

Iomlán 21 €7,141,396 €1,852,652 €926,324 €926,324

Scéim Méadú Acmhainn Bia MaraCounty Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Dún na nGall 2 €4,328 €2,164 €1,082 €1,082

Gaillimh 1 €486,187 €486,187 €243,094 €243,094

Iomlán 3 €490,515 €488,351 €244,176 €244,176

Scéim Oiliúna Bia MaraCounty Líon na

dTionscadalIomlán

IncháilitheCostais

Infheistíochta


ag an AE

Cuid den Deontas


Sligeach 1 €5,340 €3,090 €1,545 €1,545

Loch Garman 1 €536 €436 €218 €218

Cill Mhantáin 1 €4,181 €2,931 €1,466 €1,466

Iomlán 3 €10,057 €6,457 €3,229 €3,229

Cúnamh Deontais arna thacú ag an gCiste Eorpach Muirí agus Iascaigh (CEMI) agus an Státchiste (Ar Lean)

Arna chur i gcló ar pháipéar a fuarthas ó fhoraoiseacha a bhainistítear ar bhonn inbhuanaithe

Bord Iascaigh Mhara

An Cheannoifig

Bóthar Crofton, Dún Laoghaire, Co. Bhaile Átha Cliath A96 E5A0

Irish Sea Fisheries Board

Head Office

Crofton Road, Dun Laoghaire, Co. Dublin A96 E5A0

T +353 1 214 4100 | R [email protected] | www.bim.ie

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