#2809677
Rogha ar thodhchaíocht ráta úis/FRA//’Rogha ar chéadrogha ráta úis
Option on an interest rate future/FRA//'Option on an interest rate option
Scag na torthaí
Bailiúcháin
2,591 toradh in 634 doiciméad
#2809678
Rogha ráta úis //’Rogha ar rogha ar thodhchaíocht ráta úis/FRA
IR Option //'Option on an option on an interest rate future/FRA
#498596
(ii) (I) rogha a dheonú d’aon duine a d’fhágfadh, dá bhfeidhmeofaí an rogha, faoi théarmaí na rogha nó faoi théarmaí aon chomhshocraíochta nó comhthuisceana a ndeonaítear an rogha faoina réir nó thairis sin i ndáil léi, gombeadh de cheangal ar an bpearsa aonair, nó go gcuirfí faoi deara don phearsa aonair, aon scaireanna incháilithe a dhiúscairt chuig an duine dár dheonaigh an phearsa aonair an rogha, nó chuig aon duine eile ar phraghas a bheadh, ag féachaint do théarmaí na rogha nó do théarmaí na comhshocraíochta nó na comhthuisceana sin agus do ghlanéifeacht na dtéarmaí sin á dtógáil mar aonad, éagsúil le margadhluach na scaireanna incháilithe an tráth a dhéantar an diúscairt, nó
(ii) (I) grants to any person an option where the exercise of the option, either under the terms of the option or under the terms of any arrangement or understanding subject to which or otherwise in connection with which the option is granted, would bind the individual to dispose, or cause the individual to dispose, of any eligible shares to the person to whom the individual granted the option or any other person for a price which, having regard to the terms of the option or the terms of such arrangement or understanding and the net effect of those terms considered as a whole, is other than the market value of the eligible shares at the time the disposal is made, or
#586888
i gcás ina bhfuil céadrogha ar cheannach farasbairr ann, comhlíonfaidh an rogha sin na coinníollacha seo a leanas freisin:
where there is a clean-up call option, that option shall also meet the following conditions:
#586913
i gcás ina bhfuil céadrogha ar cheannach farasbairr ann, comhlíonann an rogha sin na coinníollacha seo a leanas freisin:
where there is a clean-up call option, that option meets all the following conditions:
#638578
Tharla gurbh é Rogha 3 an rogha is fearr ar na cúiseanna seo a leanas:
Option 3 was found to be the preferred option because:
#639766
Dá bhrí sin, meastar gurb í rogha 3 is éifeachtaí agus gurb í an rogha is fearr í dá bharr sin.
Consequently, option 3 is considered as the most effective and therefore best option.
#1187010
(d) An chomaoin as an rogha nó as an gceart chun rogha.
( d ) Consideration for option or right to option.
#1187381
An chomaoin as an rogha nó as an gceart chun rogha.
Consideration for option or right to option.
#1676824
i gcás ina bhfuil céadrogha ar cheannach farasbairr ann, comhlíonann an rogha sin na coinníollacha uile seo a leanas:
where there is a clean-up call option, that option meets all the following conditions:
#1691860
Rogha dheimhnithe a úsáidtear chun mapa caillteanais na huirlise ionsamhlúcháin a ghiniúint (Rogha 1/Rogha 2/Rogha 3/Luachanna caighdeánacha)
Certification option used for the generation of simulation tool loss maps (Option 1/Option 2/Option 3/Standard values)
#1748023
Mar thoradh air sin, roghnaíodh teaglaim de Rogha 3 agus de Rogha 4 mar “rogha na tosaíochta”.
As a result, a combination of Option 3 and 4 was selected as the 'preferred option'.
#1796844
sign = -1 i gcás idirbheart ar céadrogha ar dhíol atá díolta nó céadrogha ar cheannach atá ceannaithe é;
sign = – 1 where the transaction is a sold call option or a bought put option;
#1796845
sign = +1 i gcás idirbheart ar céadrogha ar dhíol atá ceannaithe nó céadrogha ar cheannach atá díolta é;
sign = + 1 where the transaction is a bought call option or sold put option;
#2499305
Rogha 1 : Caillteanais tomhaiste nach mbraitheann ar chasmhóimint agus caillteanais ríofa a bhraitheann ar chasmhóimint (Tástáil traiseolta, rogha 1)
Option 1 : Measured torque independent losses and calculated torque dependent losses (Transmission test option 1)
#2499307
Rogha 3 : Tomhas faoi phointí lánualaigh (Tástáil traiseolta, rogha 3)
Option 3 : Measurement under full load points (Transmission test option 3)
#2809651
/ Rogha ar rogha maidir le bannaí
/ Option on a bond option
#2809653
Rogha ar rogha maidir le bannaí
Option on a bond option
#2809675
/Rogha ar chéadrogha ar ráta úis
/Option on an interest rate option
#2809676
/Rogha ar rogha ar thodhchaíocht ráta úis/FRA
/Option on an option on an interest rate future/FRA
#2984335
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.
#574610
I gcásanna ina bhfeidhmítear an rogha, d’fhéadfadh íocaíocht a bheith i gceist ón ngeallaí rogha leis an sealbhóir atá cothrom leis an difríocht idir praghas na bunsócmhainne atá i réim ar an margadh agus an praghas ceangail, nó, de rogha air sin, d’fhéadfadh sé go ndéanfaí fáil nó díol na bunsócmhainne airgeadais nó neamhairgeadais a thaifeadadh ag an bpraghas atá i réim ar an margadh agus íocaíocht chontrapháirte idir sealbhóir na rogha agus an geallaí rogha atá cothrom leis an bpraghas ceangail.
In cases where the option is exercised, there may be a payment from the option writer to the option holder equal to the difference between the prevailing market price of the underlying asset and the strike price, or, alternatively, there may be an acquisition or sale of the underlying financial or non-financial asset recorded at the prevailing market price and a counterpart payment between the option holder and the option writer equal to the strike price.
#1293064
(3) Ní hionann feidhmiú nó tréigean rogha ag an duine a bheidh i dteideal í a fheidhmiú de thuras na huaire agus diúscairt sócmhainne ag an duine sin, ach má fheidhmítear rogha, ansin, déileálfar mar idirbheart amháin le fáil na rogha (cibé acu is go díreach ón deontóir é nó nach ea) agus leis an idirbheart a rinne an duine a d'fheidhmigh an rogha ag feidhmiú a chearta faoin rogha agus dá réir sin—
(3) The exercise or abandonment of an option by the person for the time being entitled to exercise it shall not constitute the disposal of an asset by that person, but if an option is exercised, then the acquisition of the option (whether directly from the grantor or not) and the transaction entered into by the person exercising the option in exercise of his rights under the option shall be treated as a single transaction and accordingly—
#1483705
(ii) (I) rogha a dheonú d'aon duine a d'fhágfadh, dá bhfeidhmeofaí í, faoi théarmaí na rogha nó faoi théarmaí aon chomhshocraíochta nó comhthuisceana ar dá réir, nó ar i ndáil léi thairis sin, a dheonaítear an rogha, go mbeadh de cheangal ar an bpearsa aonair, nó go gcuirfí faoi deara dó, aon scaireanna cáilithe a dhiúscairt chuig an duine dár dheonaigh sé an rogha, nó chuig aon duine eile, ar phraghas a bheadh, ag féachaint do théarmaí na rogha nó do théarmaí na comhshocraíochta nó na comhthuisceana sin agus do ghlanéifeacht na dtéarmaí sin á dtógáil mar aonad, éagsúil le margadhluach na scaireanna cáilithe tráth déanta na diúscartha, nó
(ii) (I) grants to any person an option, where the exercise of it, either under the terms of the option or under the terms of any arrangement or under standing subject to which or other wise in connection with which the option is granted, would bind the individual to dispose, or cause him to dispose, of any eligible shares to the person to whom he granted the option or any other person for a price which, having regard to the terms of the option or the terms of such arrangement or understanding and the net effect of those terms considered as a whole, is other than the market value of the eligible shares at the time the disposal is made, or
#2984327
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.
#640013
D’ainneoin go bhfuil níos mó costais ag baint leis an rogha reachtach i gcomparáid leis an rogha na reachtaíochta boige, beidh ardsochair chomh maith le hardchinnteacht dhlíthiúil ag baint leis an rogha reachtach.
Despite the fact that the costs for the legislative option are higher compared to the soft law option the legislative option results in higher benefits as well as in higher legal certainty.
#1844743
Baineadh de thátal as an méid sin gurbh é Rogha 4 (comhcheangailte le rogha 6) rogha na tosaíochta ós rud é go dtugann sé an réimse torthaí is cothromaithe maidir leis an méid seo a leanas:
It was concluded that Option 4 (combined with option 6) was the preferred option as it provides the best balance of outcomes in relation to:
#2026374
Roghnaigh ón roghchlár: [Éigeantach] [Roghnach] [Neamhbhainteach] agus [de rogha na sealbhóirí] [de rogha an eisitheora] [de rogha na sealbhóirí agus an eisitheora araon]
Select from menu: [Mandatory] [Optional] [NA] and [at the option of the holders] [at the option of the issuer] [at the option of both the holders and the issuer]
#2189859
Roghnaigh ón roghchlár: [Éigeantach] [Roghnach] [Neamhbhainteach] agus [de rogha na sealbhóirí] [de rogha an eisitheora] [de rogha na sealbhóirí agus an eisitheora araon]
Select from menu: [Mandatory] [Optional] [NA] and [at the option of the holders] [at the option of the issuer] [at the option of both the holders and the issuer]
#2525274
Ní áirítear íocaíocht phréimhe rogha mar chineál íocaíochta óir tuairiscítear préimheanna le haghaidh rogha le heilimint sonraí thiomnaithe na préimhe rogha.
Option premium payment is not included as a payment type as premiums for option are reported using the option premium dedicated data element.
#2980950
Ina ionad sin, cuirfear rogha athlódála san áireamh mar dheontas de rogha nua, má dheonaítear rogha athlódála, nó nuair a dheonaítear rogha athlódála, dá éis sin.
Instead, a reload option shall be accounted for as a new option grant, if and when a reload option is subsequently granted.
#498587
(3) (a) Chun críocha an fho-ailt seo, folaíonn tagairtí do rogha nó do chomhaontútagairtí do cheart nó d’oibleagáid rogha a fháil nó a dheonú nó comhaontú a dhéanamh, agus folaíonn tagairtí d’fheidhmiú rogha tagairtí d’fheidhmiú rogha a fhéadfar a fháil nó a dheonú trí cheart den sórt sin a fheidhmiú nó faoi oibleagáid den sórt sin.
(3) (a) For the purposes of this subsection, references to an option or an agreement includes references to a right or obligation to acquire or grant an option or enter into an agreement, and references to the exercise of an option includes references to the exercise of an option which may be acquired or granted by the exercise of such a right or under such an obligation.
#498589
(i) (I) rogha a fháil a d’fhágfadh, dá bhfeidhmeofaí an rogha, faoi théarmaí na rogha nó faoi théarmaí aon chomhshocraíochta nó gealltanais a bhfaightear an rogha faoina réir nó thairis sin i ndáil léi nó leis—
(i) (I) acquires an option where the exercise of the option, either under the terms of the option or under the terms of any arrangement or undertaking subject to which or otherwise in connection with which the option is acquired, would—
#1293070
(4) I ndáil le rogha a dhiúscairt ar mhodh aistrithe is rogha a chuireann de cheangal ar an deontóir scaireanna nó urrúis a bhfuil margadhluach luaite dóibh ar stocmhargadh sa Stát nó in áit eile a dhíol nó a cheannach, measfar gurb éard í an rogha sócmhainn chnaoiteach a éagann nuair a éagann an ceart an rogha a fheidhmiú, nó nuair a chailleann an rogha a luach, cibé acu is luaithe a tharlaíonn, ach sin gan dochar do na forálacha i Sceideal 1 a bhaineann le sócmhainní chnaoiteacha a fheidhmiú maidir le roghanna de chineálacha eile.
(4) In relation to the disposal by way of transfer of an option binding the grantor to sell or buy shares or securities which have a quoted market value on a stock exchange in the State or elsewhere, the option shall be regarded as a wasting asset the life of which ends when the right to exercise the option ends, or when the option becomes valueless, whichever is the earlier, but without prejudice to the application of the provisions in Schedule 1 relating to wasting assets to other descriptions of options.
#1293084
(b) I gcás ina ndéileáiltear i rogha a luaitear i mír (a) laistigh de thrí mhí tar éis d'aon atheagrú, laghdú, comhshó nó cónascadh lena mbaineann míreanna 2, 3, 4 nó 5 de Sceideal 2 a theacht in éifeacht (nó laistigh de cibé tréimhse is faide ná sin a cheadóidh na Coimisinéirí Ioncaim le fógra i scríbhinn) maidir leis an gcuideachta a thug an rogha, measfar, chun críocha na míreanna sin 2, 3, 4 nó 5, gurb é an rogha na scaireanna a d'fhéadfaí a fháil tríd an rogha a fheidhmiú agus beidh feidhm ag alt 49 (3) lena margadhluach a chinneadh.
( b ) Where an option mentioned in paragraph (a) is dealt in within three months after the taking effect, with respect to the company granting the option, of any reorganisation, reduction, conversion or amalgamation to which paragraphs 2, 3, 4 or 5 of Schedule 2 applies (or within such longer period as the Revenue Commissioners may by notice in writing allow), the option shall, for the purposes of the said paragraphs 2, 3, 4 or 5, be regarded as the shares much could be acquired by exercising the option and section 49 (3) shall apply for determining its market value.
#1483710
(b) Chun críocha an fho-ailt seo, aon tagairtí do rogha nó do chomhaontú folaíonn siad tagairtí do cheart nó oibleagáid rogha a fháil nó a dheonú nó comhaontú a dhéanamh, agus aon tagairtí d'fheidhmiú rogha folaíonn siad tagairtí d'fheidhmiú rogha a fhéadfar a fháil nó a dheonú trí cheart den sórt sin a fheidhmiú, nó faoi oibleagáid den sórt sin.”.
[GA] ( b ) For the purposes of this subsection references to an option or an agreement include references to a right or obligation to acquire or grant an option or enter into an agreement and references to the exercise of an option include references to the exercise of an option which may be acquired or granted by the exercise of such a right or under such an obligation. ".
#1748022
Cé is moite den chás bunlíne (gan aon athrú beartais), rinneadh an tionchar a bheadh ag ceithre chás eile a mheasúnú, lena náirítear Rogha 2 “Tacaíocht don Chur Chun Feidhme agus Forfheidhmiú” (ina gcuimsítear reachtaíocht bhog agus treoir), Rogha 3 “Uasghrádú ar Chóras an Aontais” (coigeartuithe ar an gcreat rialála), Rogha 4 “Nuachóiriú ar Chóras an Aontais” (ina ndírítear ar an teicneolaíocht chibearfhaireachais agus ar chearta an duine) agus Rogha 5 “Ollchóiriú ar Chóras an Aontais” (go ndéanfaí na rialuithe a lárú ina niomláine ar leibhéal an Aontais).
Besides the baseline scenario (no policy change), the impacts of four other scenarios were assessed, including Option 2 "Implementation and Enforcement Support" (consisting in soft law and guidance), Option 3 "EU System Upgrade" (adjustments to the regulatory framework), Option 4 "EU System Modernisation" (focusing on cyber-surveillance technologies and human rights) and Option 5 "EU System Overhaul" (implying full centralisation of controls at EU level).
#1936878
Chun nach mbainfear úsáid as an rogha sin go príomha chun ceanglais cistí dílse a laghdú, áfach, ba cheart a chur de cheangal ar institiúid ar mian léi an rogha sin a fheidhmiú fógra a thabhairt dá húdarás inniúil go bhfuil rún aici an rogha sin a úsáid, agus ba cheart go mbeadh an fhéidearthacht ag an údarás inniúil sin úsáid na rogha sin a dhiúltú.
However, to avoid that that option is used primarily for the purpose of reducing own funds requirements, an institution wishing to exercise that option should be required to notify its intention to use that option to its competent authority, which should have the possibility to refuse the use of that option.
#2977238
Tá ceart conarthach ag an gceannaitheoir (sócmhainn airgeadais) atá comhchosúil leis an gceart faoi chéadrogha ar cheannach arna sealbhú agus tá oibleagáid chonarthach air (dliteanas airgeadais) atá comhchosúil leis an oibleagáid faoi chéadrogha ar dhíol i scríbhinn; tá ceart conarthach ag an díoltóir (sócmhainn airgeadais) atá comhchosúil leis an gceart faoi chéadrogha ar dhíol arna sealbhú agus tá oibleagáid chonarthach air (dliteanas airgeadais) atá comhchosúil leis an oibleagáid faoi chéadrogha ar cheannach i scríbhinn.
The purchaser has a contractual right (a financial asset) similar to the right under a call option held and a contractual obligation (a financial liability) similar to the obligation under a put option written; the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obligation (a financial liability) similar to the obligation under a call option written.
#2988746
19 Agus measúnú á dhéanamh an bhfuil léasaí réasúnta cinnte go bhfeidhmeodh sé rogha chun léas a shíneadh, nó gan rogha a fheidhmiú chun léas a fhoirceannadh, breithneoidh eintiteas na fíorais agus na himthosca ábhartha uile lena gcruthaítear dreasacht eacnamaíoch don léasaí an rogha a fheidhmiú an léas a shíneadh, nó gan an rogha a fheidhmiú an léas a fhoirceannadh, mar a thuairiscítear i míreanna B37–B40.
19 In assessing whether a lessee is reasonably certain to exercise an option to extend a lease, or not to exercise an option to terminate a lease, an entity shall consider all relevant facts and circumstances that create an economic incentive for the lessee to exercise the option to extend the lease, or not to exercise the option to terminate the lease, as described in paragraphs B37–B40.
#283300
Ní mór rialú docht a dhéanamh ar an rogha féinsoláthair sin, áfach, chun cothrom na féinne a áirithiú do chách.
However, this self-provision option needs to be strictly controlled to ensure a level playing field.
#151480
nó más é is rogha leis an Aire-
or, at the option of the Minister—
#445724
(a) de rogha an duine ar chuige nó chuici a eisítear é—
(a) at the option of the person to whom it is issued, for—
#449026
Rogha go ngearrfar cáin ar earraí dochorraithe.
Option to tax letting of immovable goods.
#449354
tá le “rogha tiarna talún go ngearrfar cáin” an bhrí a shanntar dó le halt 97;
“landlord’s option to tax” has the meaning assigned to it by section 97;
#450631
(a) taifead a bhaineann le feidhmiú agus foirceannadh rogha tiarna talún go ngearrfar cáin,
(a) a record relating to exercising and terminating a landlord’s option to tax,
#450633
(c) taifead a bhaineann le comhrogha cánachais, agus
(c) a record relating to a joint option for taxation, and
#450962
(6) I gcás ina ndéantar comhrogha cánachais a fheidhmiú de réir fho-alt (5), ansin—
(6) Where a joint option for taxation is exercised in accordance with subsection (5), then—
#450995
(ii) má fheidhmítear an rogha sin—
(ii) if that option is exercised—
#451150
(c) Feidhmítear rogha tiarna talún go ngearrfar cáin maidir le ligean—
(c) A landlord’s option to tax in respect of a letting is exercised by—