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.
Ní raibh ach buaicphointe gairid amháin ann i Meitheamh-Iúil 2020, nuair a mhéadaigh an ráta úis tagarmhairc go 0.7 %.
There was only a brief peak in June-July 2020, when the benchmark interest rate increased to 0.7%.
D’fhéadfadh an riosca sin a bheith ina sciar de riosca an ráta úis i ngach ceann de na míreanna sa staid fhálaithe, amhail ráta úis tagarmhairc (e.g. LIBOR).
This risk could be a portion of the interest rate risk in each of the items in the hedged position, such as a benchmark interest rate (e.g. LIBOR).
Áirítear ar athruithe ar dhálaí an mhargaidh as a n-eascraíonn riosca margaidh athruithe ar ráta úis (tagarmharc), ar phraghas tráchtearraí, ar ráta malairte eachtraí nó ar innéacs praghsanna nó rátaí a chonacthas;
Changes in market conditions that give rise to market risk include changes in an observed (benchmark) interest rate, commodity price, foreign exchange rate or index of prices or rates;
Maidir le hathruithe suntasacha ar dhálaí margaidh i gcás dliteanais, más iad sin an t-aon athrú a fheictear ar bhonnráta/ráta úis, is féidir meastachán a dhéanamh ar an méid i mír B5.7.16(a) mar a leanas:
If the only significant relevant changes in market conditions for a liability are changes in an observed (benchmark) interest rate, the amount in paragraph B5.7.16(a) can be estimated as follows:
Asbhaineann sé ón ráta fillte sin an bonnráta/ráta úis a chonacthas ag tús na tréimhse, chun teacht ar chomhpháirt an ráta fhillte inmheánaigh a bhaineann go sonrach le hionstraim.
It deducts from this rate of return the observed (benchmark) interest rate at the start of the period, to arrive at an instrument-specific component of the internal rate of return.
Dá dheasca sin, féadfaidh Eintiteas D gaolmhaireachtaí fálaithe a ainmniú le haghaidh na hionstraime fiachais ar ráta seasta ar bhonn comhpháirte riosca le haghaidh riosca an bhonnráta úis.
Consequently, Entity D may designate hedging relationships for the fixed-rate debt instrument on a risk component basis for the benchmark interest rate risk.
Ar an gcéad dul síos, maidir leis an trácht ar úsáid an Ráta Úis Tagarmhairc arna fhoilsiú ag an PBOC nó ag an mbonnráta iasachta arna fhoilsiú ag NIFC mar thúsphointe i ríomh an tagarmhairc, chuir an Coimisiún in iúl go meastar gur rátaí saor ó riosca iad na rátaí sin a chuirfí i bhfeidhm, i gcur chuige coimeádach, maidir le cuideachtaí a bhfuil rátáil AA acu.
First, regarding the comment on the use of the Benchmark Interest Rate published by the PBOC or the Loan Prime Rate published by NIFC as a starting point in the calculation of the benchmark, the Commission pointed out that these rates are considered to be risk-free rates which, in a conservative approach, would be applied to companies having an AA rating.
Ó tharla gur ríomhadh an sochar ar bhonn na difríochta idir an fhaisnéis seo agus ráta úis tagarmhairc, measadh gur léirigh an corrlach fóirdheontas an sochar fíor a bronnadh ar na táirgeoirí onnmhairiúcháin sampláilte.
Since the benefit was calculated on the basis of the difference between this information and a benchmark interest rate, the subsidy margin was considered to represent the true benefit conferred on the sampled exporting producers.
De réir Rialtas na Síne, trí bhíthin raon difríochta coibhneasta a úsáid, déantar saobhadh breise ar ríomh an ráta úis tagarmhairc ar a bhféadfadh cuideachtaí de chuid na Síne a raibh rátáil BB acu 'iasacht tráchtála inchomparáide sa mhargadh' a fháil ó tharla go raibh na rátaí tagartha PBOC i nDaon-Phoblacht na Síne sna blianta ábhartha i bhfad níos airde ná an ráta tagartha i SAM.
According to the GOC, the use of a relative spread further distorts the calculation of the benchmark interest rate at which Chinese companies with a BB rating could have obtained a ‘comparable commercial loan on the market’ as the PBOC reference rates in the PRC during the relevant years were much higher than the reference rate in the US.
De réir an pháirtí sin, níor mhínigh an Coimisiún an fáth a d’úsáid sé an raon coibhneasta agus an fáth ar mheas sé go bhfuil an Ráta Úis Tagarmhairc a d’fhoilsigh PBOC nó an Bonnráta Iasachta a d’fhoilsigh NIFC cothrom le rátáil ráta úis AA.
According to this party, the Commission did not explain why it used the relative spread and why it considered that the Benchmark Interest Rate published by the PBOC or the Loan Prime Rate published by NIFC equals to an AA rating interest rate.
Maidir leis an mbarúil faoin Ráta Úis Tagarmhairc a d’fhoilsigh PBOC nó an Bonnráta Iasachta a d’fhoilsigh NIFC a úsáid mar thúsphointe chun tagarmharc a ríomh, luaigh an Coimisiún go meastar gur rátaí saor ó riosca iad na rátaí sin, agus go gcuirfí i bhfeidhm iad maidir le cuideachtaí a raibh rátáil AA acu i gcur chuige coimeádach.
Regarding the comment on the use of the Benchmark Interest Rate published by the PBOC or the Loan Prime Rate published by NIFC as a starting point in the calculation of the benchmark, the Commission pointed out that these rates are considered to be risk-free rates which, in a conservative approach, would be applied to companies having an AA rating.
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.
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).
i gcás ionstraime airgeadais ar ráta seasta úis a fhálaítear le haghaidh athruithe ar luach cóir atá inchurtha i leith athruithe ar ráta úis saor ó riosca nó ar ráta úis tagarmhairc, breathnaítear de ghnáth ar an ráta úis saor ó riosca nó ar an ráta úis tagarmhairc mar chomhpháirt inaitheanta ar leithligh den ionstraim airgeadais agus mar chomhpháirt atá intomhaiste go hiontaofa araon;
for a fixed rate financial instrument hedged for changes in fair value attributable to changes in a risk-free or benchmark interest rate, the risk-free or benchmark rate is normally regarded as both a separately identifiable component of the financial instrument and reliably measurable;
Ní fhéadfadh sé comhpháirt de dhliteanas (e.g. athruithe ar an luach nach bhfuil inchurtha ach i leith aon riosca amháin, amhail athruithe ar bhonnráta úis) nó cion (i.e. céatadán) de dhliteanas a ainmniú.
It could not designate either a component of a liability (eg changes in value attributable to only one risk, such as changes in a benchmark interest rate) or a proportion (ie percentage) of a liability.
Áirítear ar athruithe ar dhálaí an mhargaidh as a n-eascraíonn riosca margaidh athruithe ar bhonnráta úis, athruithe ar phraghas ionstraim airgeadais eintitis eile, athruithe ar phraghas tráchtearraí, athruithe ar ráta malairte eachtraí nó athruithe ar innéacs praghsanna nó rátaí.
Changes in market conditions that give rise to market risk include changes in a benchmark interest rate, the price of another entity's financial instrument, a commodity price, a foreign exchange rate or an index of prices or rates.
Ina dhiaidh sin, ríomhann an t-eintiteas luach láithreach an tsreafa airgid atá bainteach leis an dliteanas ag úsáid sreabhadh airgid conarthach an dliteanais ag deireadh na tréimhse agus ráta lascaine atá cothrom le suim (i) an bhonnráta/ráta úis a breathnaíodh ag deireadh na tréimhse agus (ii) chomhpháirt an ráta fhillte inmheánaigh a bhaineann go sonrach le hionstraim mar a chinntear in (a).
Next, the entity calculates the present value of the cash flows associated with the liability using the liability's contractual cash flows at the end of the period and a discount rate equal to the sum of (i) the observed (benchmark) interest rate at the end of the period and (ii) the instrument-specific component of the internal rate of return as determined in (a).
Maidir leis an difríocht idir luach cóir an dliteanais ag deireadh na tréimhse agus an méid a chinntear in (b), is é sin an t-athrú ar luach cóir nach bhfuil inchurtha i leith athruithe ar an mbonnráta/ráta úis a breathnaíodh.
The difference between the fair value of the liability at the end of the period and the amount determined in (b) is the change in fair value that is not attributable to changes in the observed (benchmark) interest rate.
Ar na híocaíochtaí léasa athraitheacha a bhraitheann ar innéacs nó ar ráta a thuairiscítear i mír 27(b), tá, mar shampla, íocaíochtaí atá nasctha le hinnéacs praghsanna do thomhaltóirí, íocaíochtaí atá nasctha le ráta úis tagarmhairc (amhail LIBOR) nó íocaíochtaí a athraíonn chun athruithe ar rátaí cíosa margaidh a léiriú.
Variable lease payments that depend on an index or a rate described in paragraph 27(b) include, for example, payments linked to a consumer price index, payments linked to a benchmark interest rate (such as LIBOR) or payments that vary to reflect changes in market rental rates.