#1659409
ciallaíonn “díorthach” díorthach mar a shainmhínítear é in Airteagal 2(5) de Rialachán (AE) Uimh. 648/2012;
‘derivative’ means a derivative as defined in Article 2(5) of Regulation (EU) No 648/2012;
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#1798374
ciallaíonn ‘conarthaí díorthach’ na conarthaí díorthach a liostaítear in Iarscríbhinn II agus díorthaigh chreidmheasa;
‘derivative contracts’ means the derivative contracts listed in Annex II and credit derivatives;
#2317515
[Féach: Díorthaigh [member]; Sócmhainní airgeadais díorthacha; Dliteanais airgeadais dhíorthacha; Ionstraimí airgeadais, aicme [member]; Sócmhainní airgeadais]
[Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]
#2486094
Aitheantóir an díorthaigh tráchtearraí, an liúntais astaíochtaí nó de chuid díorthaigh de.
Identifier of the commodity derivative, emission allowance or derivative thereof.
#2524954
comhaontaíonn na contrapháirtithe leis an díorthach gur cheart an díorthach a thuairisciú ar leibhéal suímh.
the counterparties to the derivative agree that the derivative should be reported at position level.
#2525914
diúltaíodh an díorthach toisc nach bhfuil an cineál gníomhaíochta le haghaidh na hionstraime díorthaí ceart go loighciúil.
the derivative has been rejected, because the action type for the derivative is not logically correct.
#2525916
diúltaítear an díorthach toisc nach gcomhlíonann an díorthach ceann amháin nó níos mó de na bailíochtuithe inneachair.
the derivative is rejected, because the derivative is not complying with one or more content validations.
#2593432
[Féach: Díorthaigh [member]; Sócmhainní airgeadais díorthacha; Dliteanais airgeadais dhíorthacha; Ionstraimí airgeadais, aicme [member]; Sócmhainní airgeadais]
[Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]
#2810215
Le líonadh i gcás ina bhfuil an t-aitheantóir MiFIR ina dhíorthach urrúsaithe nó ina dhíorthach.
To be populated when the MiFIR identifier is a securitised derivative or a derivative.
#3236262
gníomhaíonn sé go tráthrialta mar chruthaitheoir margaidh i ndíorthach thar an gcuntar atá faoi réir na hoibleagáide trádála díorthach agus faigheann sé iarrataí go tráthrialta ar luachan le haghaidh na ndíorthach atá faoi réir na hoibleagáide trádála díorthach ó chontrapháirtí neamh-LEE nach bhfuil aon chomhaltas gníomhach aige ar ionad trádála LEE a thairgeann trádáil sa díorthach thar an gcuntar faoi réir na hoibleagáide trádála díorthach; nó
regularly acts as a market maker in an OTC derivative subject to the derivative trading obligation and regularly receives requests for a quote for the derivatives subject to the derivative trading obligation from a non-EEA counterparty which has no active membership on an EEA trading venue that offers trading in the OTC derivative subject to the derivative trading obligation; or
#2524896
Dá bhrí sin, ba cheart conarthaí díorthacha a bhaineann le meascán de chonarthaí díorthacha a thuairisciú i dtuarascálacha ar leithligh maidir le gach conradh díorthach agus aitheantóir inmheánach leis chun nasc idir na tuarascálacha a sholáthar.
Therefore, derivative contracts pertaining to a combination of derivative contracts should be reported in separate reports for each derivative contract with an internal identifier to provide a link between the reports.
#2525837
nach n-airbheartaítear le tuarascáil díorthaigh díorthach atá ann cheana a mhodhnú trí dháta éifeachtach atá níos déanaí ná dáta aibíochta tuairiscithe an díorthaigh a shonrú;
that a derivative report does not purport to modify an existing derivative by specifying an effective date later than the reported maturity date of the derivative;
#2525838
go mbaineann díorthach a thuairiscítear leis an gcineál gníomhaíochta “Athbheochan” le tuarascáil díorthaigh a cuireadh isteach roimhe sin leis an gcineál gníomhaíochta “Earráid’ nó “Foirceannadh” nó le díorthach aibithe;
that a derivative reported with action type ‘Revive’ relates to a previously submitted derivative report with action type ‘Error’ or ‘Terminate’ or to a derivative that has matured;
#2756253
Ar an tábla Faisnéis maidir le díorthach, déanfar tuairisciú ar leithligh maidir le gach díorthach, agus beidh ró amháin ann le haghaidh gach díorthaigh, ag líonadh isteach na n-athróg uile arna n-iarraidh sa tábla sin.
On the table Information on derivative, each derivative shall be reported separately, with one row for each derivative, filling in all variables requested in that table.
#2142468
Laistigh den chreat sin, ba cheart an glansuíomh i ndíorthach tráchtearraí, i lamháltas astaíochtaí nó i ndíorthach de san Aontas a chinneadh trí ghlanluacháil ar shuíomhanna gearra agus ar shuíomhanna fada i gcineál áirithe conartha díorthaigh tráchtearra, lamháltais astaíochtaí nó i gconradh díorthaigh de, amhail conradh todhchaíochtaí, céadrogha, réamhcheaptha nó barántais.
Within this framework, the net position in a commodity derivative, an emission allowance or a derivative thereof in the Union should be determined by netting long and short positions in a particular type of commodity derivative contract, emission allowance or derivative contract thereof, such as a future, option, forward or warrants.
#2756336
I gcás ina dtarlaíonn dátaí éagsúla i dtaca leis an díorthach céanna, ná tuairiscigh ach an ceann a bhaineann leis an gcéad dáta trádála den díorthach agus ró amháin maidir le gach díorthach (ní bheidh rónna difriúla ann le haghaidh gach trádála) lena léireofar an méid iomlán a infheistíodh sa díorthach sin ag cur na ndátaí trádála difriúla san áireamh.
When various dates occur for the same derivative, report only the one regarding the first trade date of the derivative and only one row for each derivative (no different rows for each trade) reflecting the total amount invested in that derivative considering the different dates of trade.
#2763548
I gcás ina dtarlaíonn dátaí éagsúla i dtaca leis an díorthach céanna, ní thuairisceofar ach an ceann a bhaineann leis an gcéad dáta trádála den díorthach agus ró amháin maidir le gach díorthach (ní bheidh rónna difriúla ann le haghaidh gach trádála) lena léireofar an méid iomlán a infheistíodh sa díorthach sin ag cur na ndátaí trádála difriúla san áireamh.
When various dates occur for the same derivative, only the one regarding the first trade date of the derivative and only one row for each derivative (no different rows for each trade) reflecting the total amount invested in that derivative considering the different dates of trade shall be reported.
#2991371
5 Le IFRS 9 ceadaítear d’eintiteas ionstraim airgeadais dhíorthach nó ionstraim airgeadais neamhdhíorthach (nó teaglaim d’ionstraimí airgeadais díorthacha agus neamhdhíorthacha) a ainmniú mar ionstraimí fálaithe le haghaidh riosca malairte eachtraí.
5 IFRS 9 allows an entity to designate either a derivative or a non-derivative financial instrument (or a combination of derivative and non-derivative financial instruments) as hedging instruments for foreign currency risk.
#2991400
14 Féadfar ionstraim dhíorthach nó ionstraim neamhdhíorthach (nó teaglaim d’ionstraimí díorthacha agus neamhdhíorthacha) a ainmniú mar ionstraim fálaithe i bhfálú ar ghlaninfheistíocht in oibríocht eachtrach.
14 A derivative or a non-derivative instrument (or a combination of derivative and non-derivative instruments) may be designated as a hedging instrument in a hedge of a net investment in a foreign operation.
#2992075
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)).
#487376
(d) ní dhéanfar aon chaingean dhíorthaíoch a thionscnamh i leith an fhorais iomchuí.
(d) no derivative action may be brought in respect of the relevant institution.
#518658
Leagtar síos sa Rialachán seo coinníollacha chun na rioscaí sin a mhaolú agus trédhearcacht conarthaí díorthacha a fheabhsú.
This Regulation lays down conditions for mitigating those risks and improving the transparency of derivative contracts.
#518674
future policy actions" (Margaí na ndíorthach: gníomhaíochtaí beartais sa todhchaí), iarradh imréiteach agus tuairisciú éigeantach le haghaidh conarthaí díorthacha thar an gcuntar.
future policy actions" called for mandatory clearing and reporting of OTC derivative contracts.
#518712
(25) Na rialacha maidir le conarthaí díorthacha thar an gcuntar a imréiteach, le hidirbhearta díorthach a thuairisciú agus le teicnící maolaithe riosca do chonarthaí díorthach thar an gcuntar nach n-imréitítear trí chontrapháirtí lárnach, ba cheart go mbeadh feidhm acu maidir le contrapháirtithe airgeadais, eadhon gnólachtaí infheistíochta mar a údaraítear i gcomhréir le Treoir 2004/39/CE, institiúidí creidmheasa mar a údaraítear i gcomhréir le Treoir 2006/48/CE ó Pharlaimint na hEorpa agus ón gComhairle an 14 Meitheamh 2006 maidir le dul i mbun an ghnó a ghabhann le hinstitiúidí creidmheasa agus leanúint den ghnó sin [8],
(25) Rules on clearing OTC derivative contracts, reporting on derivative transactions and risk-mitigation techniques for OTC derivative contracts not cleared by a CCP should apply to financial counterparties, namely investment firms as authorised in accordance with Directive 2004/39/EC, credit institutions as authorised in accordance with Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions [8],
#518976
(7) ciallaíonn "díorthaigh thar an gcuntar" nó "conradh díorthach thar an gcuntar" conradh díorthach nach ndéantar a bhforghníomhú ar mhargadh rialáilte de réir bhrí Airteagal 4(1)(14), de Threoir 2004/39/CE nó ar mhargadh tríú tír a mheastar a bheith coibhéiseach le margadh rialáilte i gcomhréir le hAirteagal 19(6) de Threoir 2004/39/CE;
(7) "OTC derivative" or "OTC derivative contract" means a derivative contract the execution of which does not take place on a regulated market as within the meaning of Article 4(1)(14) of Directive 2004/39/EC or on a third-country market considered as equivalent to a regulated market in accordance with Article 19(6) of Directive 2004/39/EC;
#519125
Beidh feidhm ag an oibleagáid tuairiscithe maidir le conarthaí díorthacha:
The reporting obligation shall apply to derivative contracts which:
#519129
Áiritheoidh na contrapháirtithe agus na contrapháirtithe lárnacha go ndéanfar mionsonraí a gconarthaí díorthacha a thuairisciú d'uireasa aon dúbailte.
Counterparties and CCPs shall ensure that the details of their derivative contracts are reported without duplication.
#519164
Teicnící maolaithe riosca do chonarthaí díorthach thar an gcuntar nach ndéantar a imréiteach trí chontrapháirtí lárnach
Risk-mitigation techniques for OTC derivative contracts not cleared by a CCP
#569814
Déileálaithe urrús agus díorthach, corparáidí airgeadais atá i mbun iasachtaithe agus sainchorparáidí airgeadais
Security and derivative dealers, financial corporations engaged in lending and specialised financial corporations
#570865
táthar tar éis teorainn na sócmhainní airgeadais a leathnú chun cuimsiú níos leithne chonarthaí na ndíorthach airgeadais a áireamh;
the financial assets boundary has been expanded to include a wider coverage of financial derivative contracts;
#571603
Déileálaithe urrús agus díorthach;
Security and derivative dealers;
#571610
Is idirghabhálaithe airgeadais féinchuntais iad déileálaithe urrús agus díorthach féinchuntais.
Security and derivative dealers (on own account) are financial intermediaries on own account.
#571627
corparáidí a eagraíonn ionstraimí díorthacha agus fálaithe, amhail babhtálacha, roghanna agus todhchaíochtaí (gan iad a eisiúint);
corporations which arrange derivative and hedging instruments, such as swaps, options and futures (without issuing them);
#573904
ráthaíochtaí a thugtar trí dhíorthach airgeadais, amhail babhtáil mainneachtana creidmheasa.
guarantees provided by means of a financial derivative, such as a credit default swap.
#574533
Is ó luach na bunsócmhainne, an praghas tagartha, a fhaigheann díorthach airgeadais a luach.
The value of a financial derivative derives from the price of the underlying asset:
#574580
Ós rud é gur díorthach creidmheasa arna thrádáil é innéacs CDS léiríonn sé forbairt na bpréimheanna CDS.
A CDS index as a traded credit derivative index reflects the development of CDS premiums.
#574590
an bhunionstraim ar a bhfuil an díorthach airgeadais bunaithe;
the underlying instrument upon which the financial derivative is based;
#574615
D’fhéadfadh sé go mbeadh gá freisin le hidirbhearta a bhaineann le bunú conarthaí díorthach a thaifeadadh.
There may also be the need to record transactions associated with the establishment of derivative contracts.
#574629
Déantar athruithe ar luach an díorthaigh airgeadais le himeacht aimsire a thaifeadadh sa chuntas athluachála.
Changes in the value of the financial derivative over time are recorded in the revaluation account.
#579548
ráthaíochtaí a shásaíonn an sainmhíniú ar dhíorthach airgeadais;
guarantees that meet the definition of a financial derivative;
#579555
Taifeadtar athruithe ar luach an díorthaigh mar athluachálacha.
Changes to the value of the derivative are recorded as revaluations.
#583522
ionstraim airgeadais dhíorthach;
a derivative financial instrument;
#585618
ionstraimí díorthacha atá lánchomhthaobhaithe, nó geall leis, arna liostú in Iarscríbhinn II;
fully or nearly-fully collateralised derivative instruments listed in Annex II;
#586464
áirítear ar na teagmhais chreidmheasa a shonraítear sa chonradh díorthach creidmheasa:
the credit events specified in the credit derivative contract include:
#586608
I gcás idirbheart díorthach thar an gcuntar ríomhfaidh institiúidí EVa mar a leanas:
In the case of OTC derivative transactions institutions shall calculate EVA as follows:
#586925
Áireofar ar shuímh urrúsúcháin risíochtaí ar urrúsú a thagann as conarthaí díorthach ráta úis nó airgeadra.
Securitisation positions shall include exposures to a securitisation arising from interest rate or currency derivative contracts.
#588188
Priacal ráta úis ar ionstraimí díorthacha
Interest rate risk on derivative instruments
#588384
Ina theannta sin, ní chuirfidh gnéithe tábhachtacha den chonradh díorthach creidmheasa faoi deara go mbeidh gluaiseacht praghsanna an díorthaigh chreidmheasa ag diall go hábhartha ó ghluaiseachtaí praghsanna an tsuímh airgid.
In addition, key features of the credit derivative contract shall not cause the price movement of the credit derivative to materially deviate from the price movements of the cash position.
#588394
Mar sin féin, tá an sócmhainn fholuiteach ar áireamh sna hoibleagáidí (inseachadta) i ndoiciméadacht an díorthaigh chreidmheasa.
However, the underlying asset is included in the (deliverable) obligations in the credit derivative documentation.
#589868
na príomhchineálacha ráthóirí agus chontrapháirtithe díorthach creidmheasa agus a n-acmhainneacht;
the main types of guarantor and credit derivative counterparty and their creditworthiness;