#588936
an risíocht ghlan, i gcás fiachas nó ionstraim chothromais a fhrithghealladh;
the net exposure, in the case of the underwriting of a debt or an equity instrument;
Filter results
Collections
200 results in 19 documents
#662292
ionstraim le haghaidh cothromais ('Ionstraim Chothromais'),
an instrument for equity ('Equity Instrument'),
#662302
Féadfaidh na tionscnóirí tionscadail, fairis sin, maoiniú cothromais a lorg faoin Ionstraim Chothromais.
The project promoters may, in addition, seek equity financing under the Equity Instrument.
#662361
Ionstraim Chothromais
Equity instrument
#662378
Ré na hIonstraime Cothromais
Duration of the Equity Instrument
#662385
Féadfar tacú leis an Ionstraim Chothromais a chur chun feidhme trí shraith beart tionlacain.
The implementation of the Equity Instrument may be supported by a set of accompanying measures.
#2327405
Ionstraim airgeadais fholuiteach agus admhálacha taisclainne [axis]
Underlying equity instrument and depositary receipts [axis]
#2327406
Ionstraim airgeadais fholuiteach [member]
Underlying equity instrument [member]
#2603181
Ionstraim airgeadais fholuiteach agus admhálacha taisclainne [axis]
Underlying equity instrument and depositary receipts [axis]
#2603182
Ionstraim airgeadais fholuiteach [member]
Underlying equity instrument [member]
#2809608
cearta soshannta arb í ionstraim neamhchothromais a n-ionstraim fholuiteach;
negotiable rights whose underlying is a non-equity instrument;
#2972968
ionstraim airgeadais indíola a aicmítear mar ionstraim chothromais, nó
a puttable financial instrument classified as an equity instrument, or
#2976860
ina hionstraim chothromais le heintiteas eile;
an equity instrument of another entity;
#2976982
Ní aithnítear athruithe ar luach cóir ionstraime cothromais sna ráitis airgeadais.
Changes in the fair value of an equity instrument are not recognised in the financial statements.
#2976986
Is amhlaidh sin fiú más ionstraim chothromais é an conradh féin.
This is the case even if the contract itself is an equity instrument.
#2977042
Is go díreach i gcothromas a aithneoidh an t-eintiteas dáileacháin ar shealbhóirí ionstraime cothromais.
Distributions to holders of an equity instrument shall be recognised by the entity directly in equity.
#2977104
Ní mheasfar an ionstraim a bheith ina hionstraim chothromais faoi threoraíocht eile, IFRS 2 mar shampla.
The instrument shall not be considered an equity instrument under other guidance, for example IFRS 2.
#2977322
Is rogha leabaithe é an ionstraim chothromais chun dliteanas an eisitheora a bhabhtáil ar chothromas.
The equity instrument is an embedded option to convert the liability into equity of the issuer.
#2979390
ionstraim chothromais
equity instrument
#2984208
ionstraim chothromais;
equity instrument;
#2987269
Le dliteanas nó ionstraim chothromais dhílis eintitis a aistriú, glactar leis na nithe a leanas:
The transfer of a liability or an entity’s own equity instrument assumes the following:
#2987305
Srian chun cosc a chur ar dhliteanas nó ionstraim chothromais dhílis eintitis a aistriú
Restriction preventing the transfer of a liability or an entity’s own equity instrument
#2992041
Ionstraim chothromais
Equity instrument
#2323058
An difríocht, le haghaidh socruithe íocaíochtaí scairbhunaithe modhnaithe, idir luach cóir na hionstraime cothromais modhnaithe agus na hionstraime cothromais tosaigh, meastachán déanta ar an dá ionstraim amhail dáta an mhodhnaithe.
The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification.
#2598841
An difríocht, le haghaidh socruithe íocaíochtaí scairbhunaithe modhnaithe, idir luach cóir na hionstraime cothromais modhnaithe agus na hionstraime cothromais tosaigh, meastachán déanta ar an dá ionstraim amhail dáta an mhodhnaithe.
The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification.
#2976898
Aicmeoidh eisitheoir ionstraime airgeadais an ionstraim, nó a comhpháirteanna, nuair a aithnítear i dtosach í mar dhliteanas airgeadais, mar shócmhainn airgeadais nó mar ionstraim chothromais i gcomhréir le substaint an chomhshocraithe chonarthaigh agus leis na sainmhínithe ar dhliteanas airgeadais, ar shócmhainn airgeadais agus ar ionstraim chothromais.
The issuer of a financial instrument shall classify the instrument, or its component parts, on initial recognition as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument.
#2976899
16 Nuair a chuireann eisitheoir na sainmhínithe i mír 11 i bhfeidhm chun a chinneadh cé acu atá nó nach bhfuil ionstraim airgeadais ina hionstraim chothromais seachas ina dliteanas airgeadais, ní ionstraim chothromais í an ionstraim ach sa chás ina gcomhlíontar an dá choinníoll (a) agus (b) thíos agus sa chás sin amháin.
16 When an issuer applies the definitions in paragraph 11 to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met.
#2981371
Is éard atá sa luach cóir incriminteach arna dheonú an difríocht idir luach cóir na hionstraime cothromais modhnaithe agus luach cóir na hionstraime cothromais bunaidh, an dá cheann arna meas ar dháta an mhodhnaithe.
The incremental fair value granted is the difference between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification.
#2983416
ionstraimí airgeadais arna n-eisiúint ag an eintiteas a chomhlíonann an sainmhíniú ar ionstraim chothromais in IAS 32 (lena n-áirítear céadroghanna ar stoc agus barántais) nó a gceanglaítear iad a aicmiú mar ionstraim chothromais i gcomhréir le míreanna 16A agus 16B nó míreanna 16C agus 16D de IAS 32.
financial instruments issued by the entity that meet the definition of an equity instrument in IAS 32 (including options and warrants) or that are required to be classified as an equity instrument in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32.
#2984043
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.
#2987273
Nuair nach bhfuil fáil ar phraghas luaite chun dliteanas comhionann nó comhchosúil nó ionstraim chothromais dhílis eintitis a aistriú, agus nuair atá an mhír chomhionann arna sealbhú ag páirtí eile mar shócmhainn, tomhaisfidh eintiteas luach cóir an dliteanais nó na hionstraime cothromais ó pheirspictíocht rannpháirtí sa mhargadh a bhfuil an mhír chomhionann á sealbhú aige mar shócmhainn ar dháta an tomhais.
When a quoted price for the transfer of an identical or a similar liability or entity’s own equity instrument is not available and the identical item is held by another party as an asset, an entity shall measure the fair value of the liability or equity instrument from the perspective of a market participant that holds the identical item as an asset at the measurement date.
#2987280
39 Ní dhéanfaidh eintiteas praghas luaite dliteanais ná ionstraime cothromais dílse eintitis arna sealbhú ag páirtí eile mar shócmhainn a choigeartú ach amháin más ann d’fhachtóirí a bhaineann go sonrach leis an tsócmhainn nach bhfuil infheidhme maidir le tomhas cóirluacha an dliteanais nó na hionstraime cothromais.
39 An entity shall adjust the quoted price of a liability or an entity’s own equity instrument held by another party as an asset only if there are factors specific to the asset that are not applicable to the fair value measurement of the liability or equity instrument.
#2987284
Mar shampla, d’fhéadfadh saintréith ar leith a bheith ag an dliteanas nó ag an ionstraim chothromais (e.g. cáilíocht chreidmheasa an eisitheora) atá difriúil ón tsaintréith a léirítear i luach cóir an dliteanais chomhchosúil nó na hionstraime cothromais comhchosúla arna sealbhú mar shócmhainn.
For example, the liability or equity instrument may have a particular characteristic (eg the credit quality of the issuer) that is different from that reflected in the fair value of the similar liability or equity instrument held as an asset.
#2987290
Nuair nach bhfuil fáil ar phraghas luaite chun dliteanas comhionann nó comhchosúil ná ionstraim chothromais dhílis eintitis a aistriú, agus nuair nach bhfuil an mhír chomhionann arna sealbhú ag páirtí eile mar shócmhainn, tomhaisfidh eintiteas luach cóir an dliteanais nó na hionstraime cothromais, agus teicníc luachála á húsáid aige ó pheirspictíocht rannpháirtí sa mhargadh a bhfuil an dliteanas amuigh air nó a d’eisigh an t-éileamh iarmharach.
When a quoted price for the transfer of an identical or a similar liability or entity’s own equity instrument is not available and the identical item is not held by another party as an asset, an entity shall measure the fair value of the liability or equity instrument using a valuation technique from the perspective of a market participant that owes the liability or has issued the claim on equity.
#2987293
an méid a bhfaigheadh rannpháirtí sa mhargadh chun dliteanas comhionann nó ionstraim chothromais chomhionann a dhéanamh nó a eisiúint, ag úsáid na dtoimhdí a d’úsáidfeadh rannpháirtithe sa mhargadh agus an mhír chomhionann á praghsáil acu (e.g. na saintréithe creidmheasa céanna a bheith acu) sa phríomh-mhargadh (nó sa mhargadh is buntáistí) chun dliteanas nó ionstraim chothromais leis na téarmaí conarthacha céanna a eisiúint.
the amount that a market participant would receive to enter into or issue an identical liability or equity instrument, using the assumptions that market participants would use when pricing the identical item (eg having the same credit characteristics) in the principal (or most advantageous) market for issuing a liability or an equity instrument with the same contractual terms.
#583520
conradh a bhfuil mar thoradh air sócmhainn airgeadais i gcás páirtí amháin agus dliteanas airgeadais nó ionstraim cothromais i gcás an pháirtí eile;
a contract that gives rise to both a financial asset of one party and a financial liability or equity instrument of another party;
#588555
Chun críocha na Caibidle seo féadfar priacal an tsuímh ar ionstraim fiachais nó ar ionstraim cothromais intrádála nó ar dhíorthach díobh a roinnt ina dhá chomhpháirt.
Position risk on a traded debt instrument or equity instrument or derivative thereof may be divided into two components for purposes of this Chapter.
#609800
In éineacht le hionstraim chothromais an Chláir le haghaidh Iomaíochas na bhFiontar agus na bhFiontar Beag agus Meánmhéide (COSME) (2014-2020), tabharfaidh sé tacaíocht don fhorbairt ar chaipiteal riosca ar leibhéal an Aontais.
Together with the equity instrument of the Programme for the Competitiveness of Enterprises and small and medium-sized enterprises (COSME) (2014-2020) it shall support the development of Union-level venture capital.
#662362
Is é a bheidh mar aidhm leis an Ionstraim Chothromais cuidiú leis na heasnaimh a shárú i margaí Eorpacha caipitil, trí infheistíochtaí cothromais agus cuasachothromais a chur ar fáil.
The goal of the Equity Instrument shall be to contribute to overcoming the deficiencies of European capital markets by providing equity and quasi-equity investments.
#662369
Féadfar cistiú ón Ionstraim Chothromais a chur le ranníocaíochtaí buiséadacha imfhálaithe eile a liostaítear thíos, faoi réir na rialacha Rialachán (AE, Euratom) Uimh. 966/2012 agus faoi réir an bhunúis ábhartha dhlí.
Funding from the Equity Instrument may be combined with other ring-fenced budgetary contributions listed below, subject to the rules of Regulation (EU, Euratom) No 966/2012 and the relevant legal base:
#662372
Maidir le hionstraimí faoi shainorduithe díreacha, (i. modh neamhdhíreach bainistíochta), déanfaidh na heintitis a gcuirfear cúram orthu ranníocaíocht an Aontais chuig an Ionstraim Chothromais a bhainistiú.
For instruments under direct mandates (i.e. in indirect management mode), the entrusted entities shall manage the Union contribution to the Equity Instrument.
#662379
Déanfar ranníocaíocht an Aontais a leithdháilfear ar an Ionstraim Chothromais a aisíoc isteach sa chuntas muiníneach ábhartha de réir mar a rachaidh infheistíochtaí amach nó de réir mar a bheidh siad aibí ar bhealach eile.
Union contribution allocated to the Equity Instrument shall be reimbursed to the relevant fiduciary account as investments are exited or otherwise mature.
#662380
Coinneofar maoiniú leordhóthanach sa chuntas muiníneach chun táillí nó rioscaí a bhaineann leis an Ionstraim Chothromais a chlúdach go dtí go rachaidh sé in éag.
The fiduciary account shall maintain sufficient funding to cover fees or risks related to the Equity Instrument until its expiry.
#662381
Déanfaidh an Coimisiún agus an t-eintiteas a gcuirfear cúram air na modhanna maidir le tuairisciú bliantúil ar chur chun feidhme na hIonstraime Cothromais a chomhaontú ar aon dul le Rialachán (AE, Euratom) Uimh. 966/2012.
Annual reporting methods on the implementation of the Equity Instrument shall be agreed by the Commission and the entrusted entity in the agreement in line with Regulation (EU, Euratom) No 966/2012.
#662463
Déanfaidh an Coimisiún an tráinse deiridh de ranníocaíocht an Aontais chuig an Ionstraim Chothromais a ghealladh faoin 31 Nollaig 2020.
The last tranche of the Union contribution to the Equity Instrument shall be committed by the Commission by 31 December 2020.
#1796999
beidh aon eintiteas tagartha cothromais ann do gach eisitheoir ionstraime tagartha cothromais a fholuíonn idirbheart aonainm arna leithdháileadh ar an gcatagóir priacail cothromais;
there shall be one equity reference entity for each issuer of a reference equity instrument that underlies a single-name transaction allocated to the equity risk category;
#1797000
sannfar idirbhearta aonainm don eintiteas tagartha cothromais céanna i gcás ina n-eisíonn an t-eisitheoir céanna bunionstraim tagartha chothromais na n-idirbheart sin, agus sa chás sin amháin;
single-name transactions shall be assigned to the same equity reference entity only where the underlying reference equity instrument of those transactions is issued by the same issuer;
#2159615
féadfaidh sé infheistíocht in ionstraim chothromais a ainmniú mar chóirluach trí ioncam cuimsitheach eile agus mír 5.7.5 de IFRS 9 á cur i bhfeidhm.
may designate an investment in an equity instrument as at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9;
#2159616
féadfaidh sé a ainmniú roimhe sin ar infheistíocht in ionstraim chothromais a chúlghairm amhail ag cóirluach trí ioncam cuimsitheach eile agus mír 5.7.5 de IFRS 9 á cur i bhfeidhm.
may revoke its previous designation of an investment in an equity instrument as at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9.
#2315296
Tuilleamh (caillteanas) bunúsach in aghaidh na hionstraime ó oibríochtaí leanúnacha le haghaidh ionstraim chothromais a ghlacann páirt i mbrabús le gnáthscaireanna de réir foirmle réamhchinntithe.
Basic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.