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Sa chás sin, ní dhéantar an céadrogha ar cheannach a aithint ar leithligh mar shócmhainn dhíorthach.
In that case, the call option is not separately recognised as a derivative asset.
Sa chás sin, ní dhéantar an céadrogha ar cheannach a aithint ar leithligh mar shócmhainn dhíorthach.
In that case, the call option is not separately recognised as a derivative asset.
Más mó ollmhéid na sócmhainne díorthaí ná ollmhéid an dliteanais dhíorthaigh, áireofar sa tábla ina mbeidh an nochtadh maidir leis an tsócmhainn airgeadais méid iomlán na sócmhainne díorthaí (i gcomhréir le mír 13C(a)) agus méid iomlán an dliteanais dhíorthaigh (i gcomhréir le mír 13C(b)).
If the gross amount of the derivative asset is larger than the gross amount of the derivative liability, the financial asset disclosure table will include the entire amount of the derivative asset (in accordance with paragraph 13C(a)) and the entire amount of the derivative liability (in accordance with paragraph 13C(b)).
Rinne ESMA comhairliúchán poiblí oscailte maidir leis na tairseacha imréitigh d’aicmí éagsúla sócmhainní agus go háirithe maidir leis na tairseacha imréitigh d’aicmí sócmhainní díorthach tráchtearraí.
ESMA conducted an open public consultation on the clearing thresholds for different asset classes and in particular on the clearing thresholds for commodity derivative asset classes.
Mar shampla, féadfaidh sócmhainn dhíorthach aitheanta agus dliteanas díorthach aitheanta a bheith ag eintiteas a chomhlíonann na critéir maidir le fritháireamh i mír 42 de IAS 32.
For example, an entity may have a recognised derivative asset and a recognised derivative liability that meet the offsetting criteria in paragraph 42 of IAS 32.
7.2.12 Má choinnigh eintiteas cuntas ar chostas (i gcomhréir le IAS 39) roimhe seo ar infheistíocht in ionstraim chothromais nach bhfuil praghas luaite aici i margadh gníomhach le haghaidh ionstraim chomhchosúil (i.e. ionchur Leibhéal 1) (nó le haghaidh sócmhainn dhíorthach atá nasctha le hionstraim chothromais den sórt sin agus nach mór é a shocrú trí ionstraim chothromais den sórt sin a sholáthar), tomhaisfidh sé an ionstraim sin ar luach cóir ar dháta an chur i bhfeidhm tosaigh.
7.2.12 If an entity previously accounted at cost (in accordance with IAS 39), for an investment in an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) (or for a derivative asset that is linked to and must be settled by delivery of such an equity instrument) it shall measure that instrument at fair value at the date of initial application.
Cé go n-áireofar sa tábla maidir le nochtadh an dliteanais airgeadais méid iomlán an dliteanais dhíorthaigh (i gcomhréir le mír 13C(a)), ní áireofar ann ach amháin méid na sócmhainne díorthaí (i gcomhréir le mír 13C(b)) atá cothrom le méid an dliteanais dhíorthaigh.
However, while the financial liability disclosure table will include the entire amount of the derivative liability (in accordance with paragraph 13C(a)), it will only include the amount of the derivative asset (in accordance with paragraph 13C(b)) that is equal to the amount of the derivative liability.