#2940311
Ciallaíonn an téarma ‘Idirbheart Malairte’:
The term “Exchange Transaction” means any:
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#2940461
Idirbheart Malartaithe; agus
Exchange Transaction; and
#2940463
Ciallaíonn ‘Idirbheart Malartaithe’ aon:
“Exchange Transaction” means any:
#2974665
Tá substaint tráchtála ag idirbheart malairte más amhlaidh na nithe seo a leanas:
An exchange transaction has commercial substance if:
#1348544
—(1) Ní bheidh dleacht stampa inmhuirearaithe ar aon aistriú chuig ainmnitheach stocmhargaidh a fhorghníomhaítear chun críocha idirbhirt stocmhargaidh.
—(1) Stamp duty shall not be chargeable on any transfer to a stock exchange nominee which is executed for the purposes of a stock exchange transaction.
#1797107
ciallaíonn “idirbheart airgid” idirbheart in airgead tirim, ionstraimí fiachais nó cothromais, spot-idirbheart malairte eachtraí nó spot-idirbheart tráchtearraí;
‘cash transaction’ means a transaction in cash, debt instruments or equities, a spot foreign exchange transaction or a spot commodities transaction;
#2974664
25 Chun a chinneadh cé acu atá nó nach bhfuil substaint tráchtála ag idirbheart malairte, breithníonn eintiteas a mhéid a bhfuil coinne leis go n-athróidh a shreafaí airgid todhchaí de thoradh an idirbhirt.
25 An entity determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction.
#2979048
46 Chun a chinneadh cé acu atá nó nach bhfuil substaint tráchtála ag idirbheart malairte, breithníonn eintiteas a mhéid a bhfuil coinne leis go n-athróidh a shreafaí airgid todhchaí de thoradh an idirbhirt.
46 An entity determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction.
#2979944
28 Chun a chinneadh cé acu atá nó nach bhfuil substaint tráchtála ag idirbheart malairte, breithníonn eintiteas a mhéid a bhfuil coinne leis go n-athróidh a shreafaí airgid todhchaí de thoradh an idirbhirt.
28 An entity determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction.
#2987505
An praghas a íoctar chun sócmhainn a fháil nó an praghas a fhaightear chun dliteanas a ghabháil in idirbhearta malairte.
The price paid to acquire an asset or received to assume a liability in an exchange transaction.
#1188387
ciallaíonn “idirbheart stocmhargaidh” díol agus ceannach urrús i gcás ina bhfuil gach páirtí ina chomhalta de stocmhargadh agus é ag gníomhú i ngnáthchúrsa a ghnó sa cháil sin nó ag gníomhú trí ghníomhaireacht chomhalta den sórt sin;
"stock exchange transaction" means a sale and purchase of securities in which each of the parties is a member of a stock exchange acting in the ordinary course of his business as such or is acting through the agency of such a member;
#1188396
agus i gcás ina mbeidh aistriú den sórt sin forghníomhaithe chun críche idirbhirt stocmhargaidh, féadfar na sonraí na comaoine agus an aistrí a chur isteach san aistriú sin nó, de réir mar is gá sa chás, a chur ar fáil trí ionstraimí ar leithligh san fhoirm atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht seo (dá ngairtear aistrithe bróicéara san Acht seo), ina gcéannófar an t-aistriú stoic agus ina sonrófar na hurrúis lena mbaineann gach ionstraim ar leith acu sin agus an chomaoin a íocadh ar na hurrúis sin.
and where such a transfer has been executed for the purpose of a stock exchange transaction, the particulars of the consideration and of the transferee may either be inserted in that transfer or, as the case may require, be supplied by means of separate instruments in the form set out in the Second Schedule to this Act (in this Act referred to as brokers transfers), identifying the stock transfer and specifying the securities to which each such instrument relates and the consideration paid for those securities.
#1188521
Daingnímse/Daingnímidne go ndearnadh an Fhoirm Aistrithe Stoic a bhaineann leis an urrús atá leaghta amach thuas a thaisceadh leis an gCláraitheoir, agus gur dhíol mé/dhíolamar an t-urrús sin trí idirbheart stocmhargaidh de réir bhrí an Achta um Aistriú Stoic, 1963 .
I/We confirm that the Stock Transfer Form relating to the security set out above has been lodged with the Registrar, and that the said security has been sold by me/us by a stock exchange transaction within the meaning of the Stock Transfer Act, 1963 .
#1188526
Daingnímse/Daingnímidne go ndearnadh an t-urrús atá leagtha amach i gCuid I thuas a cheannach trí idirbheart stocmhargaidh de réir bhrí an Achta um Aistriú Stoic, 1963 , agus iarraimse/iarraimidne go ndéanfar cibé taifead sa chlár is gá chun éifeacht a thabhairt don aistriú seo.
I/We confirm that the security set out in Part I above has been purchased by a stock exchange transaction within the meaning of the Stock Transfer Act, 1963 , and I/we request that such entries be made in the register as are necessary to give effect to this transfer.
#1348550
ciallaíonn “idirbheart stocmhargaidh” díol agus ceannach urrús inar comhalta de stocmhargadh aitheanta gach duine de na páirtithe agus é ag gníomhú i ngnáthchúrsa a ghnó mar chomhalta den sórt sin nó ag gníomhú trí ghníomhaireacht comhalta den sórt sin.
"stock exchange transaction" means a sale and purchase of securities in which each of the parties is a member of a recognised stock exchange acting in the ordinary course of his business as such or is acting through the agency of such a member.
#1656989
Tá na fógraí sin le tarchur gan mhoill ag na húdaráis inniúla chuig ÚEUM, ar cheart dó iad a fhoilsiú láithreach ar a shuíomh gréasáin chun é a chur ar chumas ÚEUM agus na n-údarás inniúil tuarascálacha idirbhirt a úsáid, a anailísiú agus a mhalartú.
Those notifications are to be transmitted by the competent authorities without delay to ESMA, which should publish them immediately on its website to enable ESMA and competent authorities to use, analyse and exchange transaction reports.
#2940466
Ciallaíonn ‘aistriú’ idirbheart a aistríonn Cripteashócmhainn Intuairiscithe ó sheoladh nó cuntas Úsáideora Cripteashócmhainní amháin nó chuig seoladh nó cuntas Úsáideora Cripteashócmhainní amháin, seachas idirbheart a choinníonn an Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe thar ceann an Úsáideora Cripteashócmhainní chéanna, i gcás, bunaithe ar an eolas atá ar fáil don Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe tráth an idirbhirt, nach féidir leis an Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe a chinneadh gur Idirbheart Malartaithe é an t-idirbheart.
“Transfer” means a transaction that moves a Reportable Crypto-Asset from or to the Crypto-Asset address or account of one Crypto-Asset User, other than one maintained by the Reporting Crypto-Asset Service Provider on behalf of the same Crypto-Asset User, where, based on the knowledge available to the Reporting Crypto-Asset Service Provider at the time of transaction, the Reporting Crypto-Asset Service Provider cannot determine that the transaction is an Exchange Transaction.
#2974661
Is ar luach cóir a thomhaistear costas ítime réadmhaoine, gléasra agus trealaimh den sórt sin ach amháin (a) mura bhfuil substaint tráchtála ag an idirbheart malairte nó (b) mura féidir an dá cheann, luach cóir na sócmhainne a fuarthas ná luach cóir na sócmhainne a tarscaoileadh, a thomhas go hiontaofa.
The cost of such an item of property, plant and equipment is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable.
#2974669
Chun a chinneadh cé acu atá nó nach bhfuil substaint tráchtála ag idirbheart malairte, beidh luach eintiteas-sonrach an sciar sin d’oibríochtaí an eintitis dá ndéanann an t-idirbheart difear ina léiriú ar shreafaí airgid iarchánach.
For the purpose of determining whether an exchange transaction has commercial substance, the entity-specific value of the portion of the entity's operations affected by the transaction shall reflect post-tax cash flows.
#2979045
Déantar costas sócmhainne doláimhsithe den sórt sin a thomhas ar luach cóir (a) mura bhfuil dóthain substainte tráchtála san idirbheart malairte nó (b) mura féidir luach cóir na sócmhainne a fuarthas ná na sócmhainne a tarscaoileadh a thomhas go hiontaofa.
The cost of such an intangible asset is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable.
#2979943
Déantar costas réadmhaoine infheistíochta den sórt sin a thomhas ar luach cóir mura (a) bhfuil dóthain substainte tráchtála san idirbheart malairte nó (b) mura féidir luach cóir cheachtar na sócmhainne ná na sócmhainne arna tarscaoileadh a thomhas go hiontaofa.
The cost of such an investment property is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable.
#2987341
57 Nuair a fhaightear sócmhainn nó nuair a ghabhtar dliteanas in idirbheart malairte don tsócmhainn nó don dliteanas sin, is éard atá sa phraghas idirbhirt ná an praghas a íoctar chun an tsócmhainn a fháil nó an praghas a fhaightear chun an dliteanas a ghabháil (praghas iontrála).
57 When an asset is acquired or a liability is assumed in an exchange transaction for that asset or liability, the transaction price is the price paid to acquire the asset or received to assume the liability (an entry price).