Tá babhtálacha lasmuigh den mhargadh le deighilt sa chlár comhardaithe i gcomhpháirt iasachta agus i gcomhpháirt rialta bhabhtála "ag-an-airgead".
Off-market swaps are partitioned in the balance sheet into a loan component and a regular, "at-the-money" swap component.
tá tásca ann go bhfuil baint ag an airgead tirim, gan beann ar an méid, le gníomhaíocht choiriúil.
there are indications that the cash, irrespective of the amount, is related to criminal activity.
dearbhuithe arna bhfáil faoi Airteagal 3 nó faoi Airteagal 4, i gcás ina bhfuil tásca ann go bhfuil baint ag an airgead tirim le gníomhaíocht choiriúil;
declarations obtained under Article 3 or 4, where there are indications that the cash is related to criminal activity;
dearbhuithe arna bhfáil faoi Airteagal 3 nó faoi Airteagal 4, i gcás ina bhfuil tásca ann go bhfuil baint ag an airgead tirim le sciúradh airgid nó le maoiniú na sceimhlitheoireachta.
declarations obtained under Article 3 or 4, where there are indications that the cash is related to money laundering or terrorist financing.
I gcás ina mbraitear méideanna airgid thirim atá faoi bhun na tairsí agus ina bhfuil tásca ann go bhféadfadh baint a bheith ag an airgead tirim le gníomhaíocht choiriúil faoi mar a chumhdaítear leis an Rialachán seo, ba cheart go mbeadh ar chumas na n-údarás inniúil, i gcás airgead tirim tionlactha, faisnéis a thaifeadadh faoin iompróir, faoin úinéir agus i gcás ina mbeadh sé ar fáil, faoi fhaighteoir beartaithe an airgid thirim, lena n-áirítear ainm iomlán, mionsonraí teagmhála, mionsonraí i dtaca le nádúr agus méid nó luach an airgid thirim, a fhoinse eacnamaíoch agus a úsáid bheartaithe.
Where they detect amounts of cash below the threshold but there are indications that the cash might be linked to criminal activity as covered by this Regulation, the competent authorities should be able to record, in the case of accompanied cash, information about the carrier, the owner and, where available, the intended recipient of the cash, including full name, contact details, details concerning the nature and the amount or value of the cash, its economic provenance and intended use.
I gcás inarb ann do thásca go bhfuil baint ag an airgead tirim le gníomhaíocht choiriúil a d’fhéadfadh dochar a dhéanamh do leasanna airgeadais an Aontais, ba cheart an fhaisnéis sin a chur ar fáil freisin don Choimisiún, ba cheart do na Ballstáít atá rannpháírteach sa chomhar feabhsaithe de bhun an Rialachán sin an fhaisnéis sin a chur ar fáil freisin d’Oifig an Ionchúisitheora Phoiblí Eorpaigh faoi mar a bunaíodh í le Rialachán (AE) 2017/1939 agus ba cheart an fhaisnéis sin a chur ar fáil freisin do Europol faoi mar a bunaíodh é le Rialachán (AE) 2016/794 ó Pharlaimint na hEorpa agus ón gComhairle.
Where there are indications that the cash is related to criminal activity which could adversely affect the financial interests of the Union, that information should also be made available to the Commission, to the European Public Prosecutor’s Office as established by Council Regulation (EU) 2017/1939 by the Member States participating in enhanced cooperation pursuant to that Regulation and to Europol as established by Regulation (EU) 2016/794 of the European Parliament and of the Council.
I gcás ina mbraitheann na húdaráis inniúla iompróir agus suim airgid thirim aige atá faoi bhun na tairsí dá dtagraítear in Airteagal 3 agus go bhfuil tásca ann go bhfuil baint ag an airgead le gníomhaíocht choiriúil, déanfaidh siad an fhaisnéis sin agus na mionsonraí a liostaítear in Airteagal 3(2) a thaifeadadh.
Where the competent authorities detect a carrier with an amount of cash below the threshold referred to in Article 3 and that there are indications that the cash is related to criminal activity, they shall record that information and the details listed in Article 3(2).
I gcás ina bhfaigheann na húdaráis inniúla go bhfuil airgead tirim neamhthionlactha atá faoi bhun na tairsí agus dá dtagraítear in Airteagal 4 ag teacht isteach san Aontas nó ag imeacht as, agus go bhfuil tásca ann go bhfuil baint ag an airgead tirim le gníomhaíocht choiriúil, déanfaidh siad an fhaisnéis sin agus na mionsonraí a liostaítear in Airteagal 4(2) a thaifeadadh.
Where the competent authorities find that unaccompanied cash below the threshold referred to in Article 4 is entering or leaving the Union and that there are indications that the cash is related to criminal activity, they shall record that information and the details listed in Article 4(2).
Is é an cuspóir atá leis an bhfoirm sin bailiú cruinn aonfhoirmeach agus tarchur éifeachtach na faisnéise a fhaightear faoi Airteagal 5(3), Airteagal 6(1) nó Airteagal 6(2) de Rialachán (AE) 2018/1672 agus na ndearbhuithe a fhaightear faoi Airteagal 3 nó 4 den Rialachán sin a áirithiú, i gcás ina bhfuil tásca ann go bhfuil baint ag an airgead tirim le gníomhaíocht choiriúil.
The purpose of that form is to ensure the accurate and uniform collection and effective transmission of information obtained under Article 5(3), Article 6(1) or Article 6(2) of Regulation (EU) 2018/1672 and of declarations obtained under Article 3 or 4 of that Regulation, where there are indications that the cash is related to criminal activity.
Mar dhlúthchuid den fhoirm sin, den fhoirm le haghaidh úsáid oifigiúil, ba cheart do na húdaráis inniúla na nithe seo a leanas a tharchur freisin, ag brath ar na himthosca fíorasacha – dearbhú ex officio arna chumadh de bhun Airteagal 5(3), taifeadadh na faisnéise faoi Airteagal 6(1) nó Airteagal 6(2) de Rialachán (AE) 2018/1672, agus na dearbhuithe a fhaightear faoi Airteagail 3 agus 4 den Rialachán sin i gcás ina bhfuil tásca ann go bhfuil baint ag an airgead tirim sin le gníomhaíocht choiriúil.
As an integral part of that form for official use, competent authorities should, depending on the factual circumstances, also transmit an ex officio declaration composed pursuant to Article 5(3), the recording of information under Article 6(1) or Article 6(2) of Regulation (EU) 2018/1672, and the declarations obtained under Articles 3 and 4 of that Regulation when there are indications that cash is related to criminal activity.
I gcás ina mbraitheann na húdaráis inniúla iompróir a bhfuil suim airgid thirim aige atá faoi bhun na tairsí dá dtagraítear in Airteagal 3 de Rialachán (AE) 2018/1672 agus go bhfuil tásca ann go bhfuil baint ag an airgead tirim le gníomhaíocht choiriúil, úsáidfidh na húdaráis inniúla an teimpléad a leagtar amach i gCuid 1 d’Iarscríbhinn I a ghabhann leis an Rialachán seo agus, más gá, i gcomhréir le hAirteagal 3 den Rialachán seo, úsáidfidh siad an teimpléad a leagtar amach i gCuid 3 den Iarscríbhinn sin chun an fhaisnéis sin a thaifeadadh.
Where the competent authorities detect a carrier with an amount of cash below the threshold referred to in Article 3 of Regulation (EU) 2018/1672 and there are indications that the cash is related to criminal activity, the competent authorities shall use the template set out in Part 1 of Annex I to this Regulation and, if needed in accordance with Article 3 of this Regulation, the template set out in Part 3 of that Annex to record this information.
I gcás ina bhfaigheann na húdaráis inniúla go bhfuil airgead tirim neamhthionlactha faoi bhun na tairsí dá dtagraítear in Airteagal 4 de Rialachán (AE) 2018/1672 ag teacht isteach san Aontas nó ag dul amach as agus go bhfuil tásca ann go bhfuil baint ag an airgead le gníomhaíocht choiriúil, úsáidfidh na húdaráis inniúla an teimpléad a leagtar amach i gCuid 2 d’Iarscríbhinn I a ghabhann leis an Rialachán agus, más gá, i gcomhréir le hAirteagal 3 den Rialachán seo, úsáidfidh siad an teimpléad a leagtar amach i gCuid 4 den Iarscríbhinn chun an faisnéis sin a thaifeadadh.
Where the competent authorities find that unaccompanied cash below the threshold referred to in Article 4 of Regulation (EU) 2018/1672 is entering or leaving the Union and that there are indications that the cash is related to criminal activity, the competent authorities shall use the template set out in Part 2 of Annex I to this Regulation and, if needed in accordance with Article 3 of this Regulation, the template set out in Part 4 of that Annex to record this information.
Déanfaidh na húdaráis inniúla an fhaisnéis dá dtagraítear in Airteagal 10(1) de Rialachán (AE) 2018/1672 a chur ar fáil do na faighteoirí dá dtagraítear in Airteagal 10(2) den Rialachán sin, trína tarchur chuig CFC i gcomhréir le míreanna 3 agus 4 den Airteagal seo, faoi seach, i gcás ina bhfuil tásca ann go bhfuil baint ag an airgead tirim le gníomhaíocht choiriúil a d’fhéadfadh dochar a dhéanamh do leasanna airgeadais an Aontais.
The competent authorities shall make available the information referred to in Article 10(1) of Regulation (EU) 2018/1672 to the recipients referred to in Article 10(2) of that Regulation, by transmitting it to the CIS in accordance with paragraphs 3 and 4 of this Article, respectively, where there are indications that the cash is related to criminal activity which could adversely affect the financial interests of the Union.
Tomhaistear an dliteanas a bhaineann leis an tsócmhainn ar (i) praghas feidhmithe na rogha lúide amluach na rogha má tá an rogha san airgead nó ag an airgead, nó (ii) luach cóir na sócmhainne aistrithe lúide amluach na rogha má tá an rogha as an airgead.
The associated liability is measured at (i) the option exercise price less the time value of the option if the option is in or at the money, or (ii) the fair value of the transferred asset less the time value of the option if the option is out of the money.
Tomhaistear an dliteanas a bhaineann leis an tsócmhainn ar (i) suim phraghas feidhmithe na céadrogha ar cheannach agus luach cóir na céadrogha ar dhíol lúide amluach na céadrogha ar cheannach, má tá an céadrogha ar cheannach san airgead nó ag an airgead, nó (ii) suim luach cóir na sócmhainne agus luach cóir na céadrogha ar dhíol lúide amluach na céadrogha ar cheannach má tá an céadrogha ar cheannach as an airgead.
The associated liability is measured at (i) the sum of the call exercise price and fair value of the put option less the time value of the call option, if the call option is in or at the money, or (ii) the sum of the fair value of the asset and the fair value of the put option less the time value of the call option if the call option is out of the money.
(d) aon uair agus a mhinice chífear don Aire an t-airgead a bheidh i gcreidiúnas don Chúl-chuntas Colna do bheith níos mó ná an méid a bheidh ag teastáil do réir réasúin mar chúl i gcoinnibh na freagarthachta i gcolainn aon airgid a bheidh tógtha ar iasacht agus a bheidh gan aisíoc an uair sin ar urrús cairteacha coigiltis, féadfaidh an tAire, má mheasann san do bheith ceart, a ordú go n-aistreofar agus go n-íocfar as an gCúl-chuntas Colna isteach sa Stát-Chiste, chun no mar chabhair chun aisíoctha suimeana bheidh íoctha as an bPrímh-Chiste no as a thoradh fáis in aisíoc colann aon airgid a bheidh tógtha ar iasacht ar urrús cairteacha coigiltis, pé méid (pé aca an t-iomlán no cuid é) a mheasfaidh an tAire do bheith ceart den bhreis a bheidh ag an airgead a bheidh an uair sin i gcreidiúnas don Chúl-chuntas Colna ar an méid a chífear dó do bheith ag teastáil do réir réasúin mar adubhradh.
( d ) whenever and so often as it appears to the Minister that the moneys standing to the credit of the Principal Reserve Account exceed the amount reasonably required as a reserve against the liability in respect of the principal of moneys borrowed and then outstanding on the security of savings certificates, the Minister may, if he so thinks proper, direct that there shall be transferred and paid from the Principal Reserve Account to the Exchequer, for or towards the reimbursement of sums paid out of the Central Fund or the growing produce thereof on foot of the repayment of the principal of moneys borrowed on the security of savings certificates, so much (whether the whole or a part) as the Minister shall think proper of the excess of the moneys then standing to the credit of the Principal Reserve Account over the amount appearing to him to be reasonably required as aforesaid.