#2979571
bonnráta úis malartach (a shonraítear go conarthach nó go neamhchonarthach) a ainmniú mar riosca fálaithe;
designating an alternative benchmark rate (contractually or non-contractually specified) as a hedged risk;
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21 toradh in 3 dhoiciméad
#2979603
102Z1 Bonnráta úis malartach a ainmnítear mar chuid riosca a shonraítear go neamhchonarthach nach bhfuil inaitheanta ar leithligh (féach míreanna 81 agus AG99F) ar an dáta a ainmnítear é, measfar gur chomhlíon sé an ceanglas sin ar an dáta sin más amhlaidh, agus sa chás amháin gurb amhlaidh, go bhfuil coinne réasúnta ag an eintiteas leis go mbeidh an bonnráta úis malartach inaitheanta ar leithligh laistigh de 24 mhí.
102Z1 An alternative benchmark rate designated as a non-contractually specified risk portion that is not separately identifiable (see paragraphs 81 and AG99F) at the date it is designated shall be deemed to have met that requirement at that date, if, and only if, the entity reasonably expects the alternative benchmark rate will be separately identifiable within 24 months.
#2979604
Tá feidhm ar leithligh ag an tréimhse 24 mhí maidir le gach bonnráta úis malartach agus tosaíonn sí ón dáta a ainmníonn an t-eintiteas, den chéad uair, an bonnráta úis malartach mar chuid riosca a shonraítear go neamhchonarthach (i.e. tá feidhm ag an tréimhse 24 mhí ar bhonn ráta ar ráta).
The 24-month period applies to each alternative benchmark rate separately and starts from the date the entity designates the alternative benchmark rate as a non-contractually specified risk portion for the first time (i.e. the 24-month period applies on a rate-by-rate basis).
#2979605
102Z2 Má tá coinne réasúnta ag eintiteas leis, ina dhiaidh sin, nach mbeidh an bonnráta úis malartach inaitheanta ar leithligh laistigh de 24 mhí ón dáta a d'ainmnigh an t-eintiteas den chéad uair é mar chuid riosca a shonraítear go neamhchonarthach, scoirfidh an t-eintiteas den cheanglas i mír 102Z1 a chur i bhfeidhm maidir leis an mbonnráta úis malartach sin agus scoirfidh sé go hionchasach den chuntasaíocht fálaithe ón dáta a rinneadh an t-athmheasúnú sin ar na gaolmhaireachtaí fálaithe uile inar ainmníodh an bonnráta úis malartach mar chuid riosca a shonraítear go neamhchonarthach.
102Z2 If subsequently an entity reasonably expects that the alternative benchmark rate will not be separately identifiable within 24 months from the date the entity designated it as a non-contractually specified risk portion for the first time, the entity shall cease applying the requirement in paragraph 102Z1 to that alternative benchmark rate and discontinue hedge accounting prospectively from the date of that reassessment for all hedging relationships in which the alternative benchmark rate was designated as a noncontractually specified risk portion.
#2983994
6.9.11 Bonnráta úis malartach a ainmnítear mar chomhpháirt riosca a shonraítear go neamhchonarthach nach bhfuil inaitheanta ar leithligh (féach míreanna 6.3.7(a) agus B6.3.8) ar an dáta a ainmnítear é, measfar gur chomhlíon sé an ceanglas sin ar an dáta sin más amhlaidh, agus sa chás amháin gurb amhlaidh, go bhfuil coinne réasúnta ag an eintiteas leis go mbeidh an bonnráta úis malartach inaitheanta ar leithligh laistigh de 24 mhí.
6.9.11 An alternative benchmark rate designated as a non-contractually specified risk component that is not separately identifiable (see paragraphs 6.3.7(a) and B6.3.8) at the date it is designated shall be deemed to have met that requirement at that date, if, and only if, the entity reasonably expects the alternative benchmark rate will be separately identifiable within 24 months.
#2983995
Tá feidhm ar leithligh ag an tréimhse 24 mhí maidir le gach bonnráta úis malartach agus tosaíonn sí ón dáta a ainmníonn an t-eintiteas, den chéad uair, an bonnráta úis malartach mar chomhpháirt riosca a shonraítear go neamhchonarthach (i.e. tá feidhm ag an tréimhse 24 mhí ar bhonn ráta ar ráta).
The 24-month period applies to each alternative benchmark rate separately and starts from the date the entity designates the alternative benchmark rate as a non-contractually specified risk component for the first time (i.e. the 24-month period applies on a rate-by-rate basis).
#2983996
6.9.12 Má tá coinne réasúnta ag eintiteas leis, ina dhiaidh sin, nach mbeidh an bonnráta úis malartach inaitheanta ar leithligh laistigh de 24 mhí ón dáta a d’ainmnigh an t-eintiteas den chéad uair é mar chomhpháirt riosca a shonraítear go neamhchonarthach, scoirfidh an t-eintiteas den cheanglas i mír 6.9.11 a chur i bhfeidhm maidir leis an mbonnráta úis malartach sin agus scoirfidh sé go hionchasach den chuntasaíocht fálaithe ón dáta a rinneadh an t-athmheasúnú sin ar na gaolmhaireachtaí fálaithe uile inar ainmníodh an bonnráta úis malartach mar chomhpháirt riosca a shonraítear go neamhchonarthach.
6.9.12 If subsequently an entity reasonably expects that the alternative benchmark rate will not be separately identifiable within 24 months from the date the entity designated it as a non-contractually specified risk component for the first time, the entity shall cease applying the requirement in paragraph 6.9.11 to that alternative benchmark rate and discontinue hedge accounting prospectively from the date of that reassessment for all hedging relationships in which the alternative benchmark rate was designated as a non-contractually specified risk component.
#2060213
Dá bhrí sin, rinne an Coimisiún an bonnráta úis ar an dáta is gaire don dáta roimh dháta tosaithe na hiasachta a chur san áireamh.
Therefore, the Commission systematically took into account the benchmark on the closest date before the starting date of the loan.
#2985364
Tagann Eintiteas D ar an gconclúid gur comhpháirt é an bonnráta úis is féidir a shainaithint ar leithligh agus a thomhas go hiontaofa.
Entity D concludes that the benchmark rate is a component that can be separately identified and reliably measured.
#2060211
Thairis sin, rinne na táirgeoirí onnmhairiúcháin a sampláladh an argóint gur cheart don Choimisiún an bonnráta úis ar an dáta is gaire don dáta roimh nó i ndiaidh dháta tosaithe na hiasachta a chur san áireamh.
Furthermore, the sampled exporting producers argued that the Commission should take into account the benchmark interest rate on the closest date before or after the starting date of the loan.
#2716093
An bonnráta úis ábhartha le haghaidh an airgeadra mar a shonraíonn riarthóir tagarmhairc an airgeadra (‘bonnráta comhlúthach’) a bheidh sa ráta íosta comhlúthach, mar aon leis an aibíocht a chomhfhreagraíonn do mhinicíocht íocaíocht úis an chreidmheasa onnmhairiúcháin arna dtacú go hoifigiúil, a ndéanfar tagarmharc corrlaigh a chur leis, ar tagarmharc é a ríomhfar i gcomhréir le hAirteagal 8 den Fhoscríbhinn seo.
The minimum floating interest rate shall be the relevant benchmark interest rate for the currency as specified by the currency’s benchmark administrator (“floating benchmark rate”), and the maturity corresponding to the frequency of interest payment of officially supported export credit, to which a margin benchmark calculated in accordance with Article 8 of this Appendix, shall be added.
#2979441
Cuid de neamhchosaint ráta úis sócmhainne úsmhaire nó dliteanais úsmhair atá inaitheanta agus intomhaiste ar leithligh, mar shampla, d’fhéadfaí í a ainmniú mar an riosca fálaithe (amhail ráta úis saor ó riosca nó comhpháirt bonnráta úis na neamhchosanta ráta úis san iomlán atá ag ionstraim airgeadais fhálaithe).
For example, an identifiable and separately measurable portion of the interest rate exposure of an interest-bearing asset or interest-bearing liability may be designated as the hedged risk (such as a risk-free interest rate or benchmark interest rate component of the total interest rate exposure of a hedged financial instrument).
#2979596
Nuair a chuireann eintiteas mír 102P i bhfeidhm maidir le grúpaí míreanna mar mhíreanna fálaithe i bhfálú cóirluacha nó i bhfálú ar an sreabhadh airgid, leithdháilfidh an t-eintiteas na míreanna fálaithe ar fhoghrúpaí bunaithe ar an mbonnráta úis atá á fhálú agus ainmneoidh sé an bonnráta úis mar an riosca fálaithe le haghaidh gach foghrúpa.
When an entity applies paragraph 102P to groups of items designated as hedged items in a fair value or cash flow hedge, the entity shall allocate the hedged items to subgroups based on the benchmark rate being hedged and designate the benchmark rate as the hedged risk for each subgroup.
#2979606
102Z3 I dteannta na ngaolmhaireachtaí fálaithe sin a shonraítear i mír 102P, cuirfidh eintiteas na ceanglais i míreanna 102Z1 agus 102Z2 i bhfeidhm maidir le gaolmhaireachtaí fálaithe nua ina n-ainmnítear bonnráta úis malartach mar chuid riosca a shonraítear go neamhchonarthach (féach míreanna 81 agus AG99F) nuair nach mbeidh an chuid riosca sin inaitheanta ar leithligh ar an dáta a ainmneofar í de thoradh ar athchóiriú ar thagarmharc ráta úis.
102Z3 In addition to those hedging relationships specified in paragraph 102P, an entity shall apply the requirements in paragraphs 102Z1 and 102Z2 to new hedging relationships in which an alternative benchmark rate is designated as a non-contractually specified risk portion (see paragraphs 81 and AG99F) when, because of interest rate benchmark reform, that risk portion is not separately identifiable at the date it is designated.
#2979652
Agus mír 108I á cur i bhfeidhm aige, má athbhunaíonn eintiteas gaolmhaireacht fálaithe ar scoradh di, is mar thagairtí do dháta chur i bhfeidhm tosaigh na leasuithe sin a léifidh sé tagairtí i míreanna 102Z1 agus 102Z2 don dáta a ainmnítear an bonnráta úis malartach den chéad uair mar chuid riosca a shonraítear go neamhchonarthach (i.e. is ó dháta chur i bhfeidhm tosaigh na leasuithe sin a thosaíonn an tréimhse 24 mhí le haghaidh an bhonnráta úis mhalartaigh sin a ainmnítear mar chuid riosca a shonraítear go neamhchonarthach).
If, in applying paragraph 108I, an entity reinstates a discontinued hedging relationship, the entity shall read references in paragraphs 102Z1 and 102Z2 to the date the alternative benchmark rate is designated as a non- contractually specified risk portion for the first time as referring to the date of initial application of these amendments (i.e. the 24-month period for that alternative benchmark rate designated as a non-contractually specified risk portion begins from the date of initial application of these amendments).
#2983988
Nuair a chuireann eintiteas mír 6.9.1 i bhfeidhm maidir le grúpaí míreanna mar mhíreanna fálaithe i bhfálú luacha chóir nó i bhfálú ar an sreabhadh airgid, leithdháilfidh an t-eintiteas na míreanna fálaithe ar fhoghrúpaí bunaithe ar an mbonnráta úis atá á fhálú agus ainmneoidh sé an bonnráta úis mar an riosca fálaithe le haghaidh gach foghrúpa.
When an entity applies paragraph 6.9.1 to groups of items designated as hedged items in a fair value or cash flow hedge, the entity shall allocate the hedged items to subgroups based on the benchmark rate being hedged and designate the benchmark rate as the hedged risk for each subgroup.
#2983997
6.9.13 I dteannta na ngaolmhaireachtaí fálaithe sin a shonraítear i mír 6.9.1, cuirfidh eintiteas na ceanglais i míreanna 6.9.11 agus 6.9.12 i bhfeidhm maidir le gaolmhaireachtaí fálaithe nua ina n-ainmnítear bonnráta úis malartach mar chomhpháirt riosca a shonraítear go neamhchonarthach (féach míreanna 6.3.7(a) agus B6.3.8) nuair nach mbeidh an chomhpháirt riosca sin inaitheanta ar leithligh ar an dáta a ainmneofar í de thoradh athchóiriú ar thagarmharc ráta úis.
6.9.13 In addition to those hedging relationships specified in paragraph 6.9.1, an entity shall apply the requirements in paragraphs 6.9.11 and 6.9.12 to new hedging relationships in which an alternative benchmark rate is designated as a non-contractually specified risk component (see paragraphs 6.3.7(a) and B6.3.8) when, because of interest rate benchmark reform, that risk component is not separately identifiable at the date it is designated.
#2984131
7.2.45 Agus mír 7.2.44 á cur i bhfeidhm aige, má athbhunaíonn eintiteas gaolmhaireacht fálaithe ar scoradh di, is mar thagairtí don dáta a ainmnítear an bonnráta úis malartach den chéad uair mar chomhpháirt riosca a shonraítear go neamhchonarthach a léifidh sé tagairtí i míreanna 6.9.11 agus 6.9.12 (i.e. is ó dháta chur i bhfeidhm tosaigh na leasuithe sin a thosaíonn an tréimhse 24 mhí le haghaidh an bhonnráta úis mhalartaigh sin a ainmnítear mar chomhpháirt riosca a shonraítear go neamhchonarthach).
7.2.45 If, in applying paragraph 7.2.44, an entity reinstates a discontinued hedging relationship, the entity shall read references in paragraphs 6.9.11 and 6.9.12 to the date the alternative benchmark rate is designated as a non- contractually specified risk component for the first time as referring to the date of initial application of these amendments (i.e. the 24-month period for that alternative benchmark rate designated as a non-contractually specified risk component begins from the date of initial application of these amendments).
#2985408
Má dhéantar ionstraim airgeadais ar ráta seasta a fhálú tráth éigin i ndiaidh a tionscnaimh agus má tháinig athrú ar rátaí úis idir an dá linn, féadann an t-eintiteas comhpháirt riosca atá cothrom le bonnráta úis atá níos airde ná an ráta conarthach a íocadh ar an mír a ainmniú.
If a fixed-rate financial instrument is hedged some time after its origination and interest rates have changed in the meantime, the entity can designate a risk component equal to a benchmark rate that is higher than the contractual rate paid on the item.
#2985409
Féadann an t-eintiteas é sin a dhéanamh ar choinníoll go bhfuil an bonnráta úis níos lú ná an ráta úis glan arna ríomh ar an toimhde gur cheannaigh an t-eintiteas an ionstraim ar an lá a ainmníonn sé an chéad mhír fhálaithe.
The entity can do so provided that the benchmark rate is less than the effective interest rate calculated on the assumption that the entity had purchased the instrument on the day when it first designates the hedged item.
#2992172
Tá ionstraim fiachais ar ráta seasta ag Eintiteas D. Eisítear an ionstraim sin i dtimpeallacht a bhfuil margadh ia ndéantar comparáid ar réimse leathan ionstraimí fiachais comhchosúla de réir a raonta difríochta maidir le bonnráta úis (mar shampla, LIBOR) agus innéacsaítear ionstraimí ráta athraithigh sa timpeallacht sin ar an mbonnráta úis sin de ghnáth.
Entity D holds a fixed-rate debt instrument. This instrument is issued in an environment with a market in which a large variety of similar debt instruments are compared by their spreads to a benchmark rate (for example, LIBOR) and variable-rate instruments in that environment are typically indexed to that benchmark rate.