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  1. #2991411

    17 An méid a athaicmítear go brabús nó caillteanas ón gcúlchiste um aistriú airgeadra eachtraigh i ráitis airgeadais chomhdhlúite an mháthaireintitis i leith na glaninfheistíochta san oibríocht eachtrach sin i gcomhréir le IAS 21 mír 48, is é sin an méid a chuirtear san áireamh i gcúlchiste um aistriú airgeadra eachtraigh an mháthaireintitis sin i ndáil leis an oibríocht eachtrach sin.

    17 The amount reclassified to profit or loss from the foreign currency translation reserve in the consolidated financial statements of a parent in respect of the net investment in that foreign operation in accordance with IAS 21 paragraph 48 is the amount included in that parent’s foreign currency translation reserve in respect of that foreign operation.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  2. #2982663

    na hiarmhéideanna atá fágtha i gcúlchiste fálaithe an tsreabhaidh airgid agus sa chúlchiste um aistriú airgeadra eachtraigh ó aon ghaolmhaireacht fálaithe nach gcuirtear cuntasaíocht fálaithe i bhfeidhm ina leith a thuilleadh.

    the balances remaining in the cash flow hedge reserve and the foreign currency translation reserve from any hedging relationships for which hedge accounting is no longer applied.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  3. #2991412

    I ráitis airgeadais chomhdhlúite an mháthaireintitis deiridh, ní dhéanann an modh comhdhlúthaithe difear don ghlanmhéid comhiomlán a aithnítear sa chúlchiste um aistriú airgeadra eachtraigh i ndáil le gach oibríocht eachtrach.

    In the ultimate parent’s consolidated financial statements, the aggregate net amount recognised in the foreign currency translation reserve in respect of all foreign operations is not affected by the consolidation method.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  4. #2991444

    an spotathrú ar an ráta malairte eachtraí GBP/USD sa chúlchiste um aistriú airgeadra eachtraigh a bhaineann le Fochuideachta C,

    the GBP/USD spot foreign exchange rate change in the foreign currency translation reserve relating to Subsidiary C,

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  5. #2991454

    Nuair a dhéantar Fochuideachta C a dhiúscairt, is iad seo a leanas na méideanna arna n-athaicmiú go brabús nó caillteanas i ráitis airgeadais chomhdhlúite an Mháthaireintitis óna chúlchiste um aistriú airgeadra eachtraigh (FCTR):

    When Subsidiary C is disposed of, the amounts reclassified to profit or loss in Parent's consolidated financial statements from its foreign currency translation reserve (FCTR) are:

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  6. #2982662

    na hiarmhéideanna i gcúlchiste fálaithe an tsreabhaidh airgid agus sa chúlchiste um aistriú airgeadra eachtraigh chun leanúint d’fháluithe a chuirtear san áireamh i gcomhréir le mír 6.5.11 agus mír 6.5.13(a) de IFRS 9; agus

    the balances in the cash flow hedge reserve and the foreign currency translation reserve for continuing hedges that are accounted for in accordance with paragraphs 6.5.11 and 6.5.13(a) of IFRS 9; and

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  7. #2982670

    an méid arna athaicmiú ón gcúlchiste fálaithe sreabhaidh airgid nó ón gcúlchiste um aistriú airgeadra eachtraigh isteach i mbrabús nó caillteanas mar choigeartú athaicmithe (féach IAS 1) (ag idirdhealú idir méideanna ar úsáideadh cuntasaíocht fálaithe dóibh roimhe seo, ach nach bhfuil coinne leis go dtarlóidh sreafaí airgid todhchaí fálaithe maidir leo a thuilleadh, agus méideanna a aistríodh toisc go ndearna an mhír fhálaithe difear do bhrabús nó caillteanas);

    the amount reclassified from the cash flow hedge reserve or the foreign currency translation reserve into profit or loss as a reclassification adjustment (see IAS 1) (differentiating between amounts for which hedge accounting had previously been used, but for which the hedged future cash flows are no longer expected to occur, and amounts that have been transferred because the hedged item has affected profit or loss);

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  8. #2983885

    An gnóthachan nó caillteanas carntha ar an ionstraim fálaithe a bhaineann leis an sciar éifeachtach den fhálú atá carntha sa chúlchiste um aistriú airgeadra eachtraigh, athaicmeofar ó chothromas chuig brabús nó caillteanas é mar choigeartú athaicmithe (féach IAS 1) i gcomhréir le míreanna 48-49 de IAS 21 ar dhiúscairt nó ar dhiúscairt pháirteach na hoibríochta eachtraí.

    The cumulative gain or loss on the hedging instrument relating to the effective portion of the hedge that has been accumulated in the foreign currency translation reserve shall be reclassified from equity to profit or loss as a reclassification adjustment (see IAS 1) in accordance with paragraphs 48–49 of IAS 21 on the disposal or partial disposal of the foreign operation.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  9. #2991387

    nuair a dhéantar oibríocht eachtrach a bhí fálaithe a dhiúscairt, cad iad na méideanna ó chúlchiste um aistriú airgeadra eachtraigh an mháthaireintitis i leith na hionstraime fálaithe agus i ndáil leis an oibríocht eachtrach sin ba cheart a athaicmiú ó chothromas go brabús nó caillteanas i ráitis airgeadais chomhdhlúite an mháthaireintitis;

    when a foreign operation that was hedged is disposed of, what amounts from the parent entity’s foreign currency translation reserve in respect of the hedging instrument and in respect of that foreign operation should be reclassified from equity to profit or loss in the parent entity’s consolidated financial statements;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  10. #2991409

    16 Nuair a dhéantar oibríocht eachtrach a bhí fálaithe a dhiúscairt, an méid a athaicmítear go brabús nó caillteanas mar choigeartú athaicmithe ón gcúlchiste um aistriú airgeadra eachtraigh i ráitis airgeadais chomhdhlúite an mháthaireintitis i ndáil leis an ionstraim fálaithe, is é sin an méid a cheanglaítear a shainaithint le IFRS 9 mír 6.5.14.

    16 When a foreign operation that was hedged is disposed of, the amount reclassified to profit or loss as a reclassification adjustment from the foreign currency translation reserve in the consolidated financial statements of the parent in respect of the hedging instrument is the amount that IFRS 9 paragraph 6.5.14 requires to be identified.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  11. #2991413

    Mar sin féin, má úsáideann an máthaireintiteas deiridh an modh comhdhlúthaithe díreach nó an modh comhdhlúthaithe céim ar chéim, d’fhéadfadh an modh a úsáidtear difear a dhéanamh don mhéid a áirítear ina chúlchiste um aistriú airgeadra eachtraigh i ndáil le hoibríocht eachtrach aonair.

    However, whether the ultimate parent uses the direct or the step-by-step method of consolidation may affect the amount included in its foreign currency translation reserve in respect of an individual foreign operation.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  12. #2991439

    Ina ráitis airgeadais chomhdhlúite féadfaidh an Máthaireintiteas an iasachtaíocht sheachtrach USD 300 milliún i bhFochuideachta A a ainmniú mar fhálú den spotriosca malairte eachtraí EUR/USD a bhaineann lena ghlaninfheistíocht i nglansócmhainní USD 300 milliún Fhochuideachta C. Sa chás sin, áirítear an difríocht luacha de bharr athrú sa ráta malairte EUR/USD ar an iasachtaíocht sheachtrach USD 300 milliún i bhFochuideachta A agus an difríocht luacha de bharr athrú sa ráta malairte EUR/USD ar an nglaninfheistíocht USD 300 milliún i bhFochuideachta C araon sa chúlchiste um aistriú airgeadra eachtraigh i ráitis airgeadais chomhdhlúite an Mháthaireintitis tar éis cuntasaíocht fálaithe a chur i bhfeidhm.

    In its consolidated financial statements Parent can designate the US$300 million external borrowing in Subsidiary A as a hedge of the EUR/USD spot foreign exchange risk associated with its net investment in the US$300 million net assets of Subsidiary C. In this case, both the EUR/USD foreign exchange difference on the US$300 million external borrowing in Subsidiary A and the EUR/USD foreign exchange difference on the US$300 million net investment in Subsidiary C are included in the foreign currency translation reserve in Parent’s consolidated financial statements after the application of hedge accounting.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  13. #2991461

    Léirítear sna samplaí seo a leanas gurb é an riosca is féidir a fhálú i gcónaí, i ráitis airgeadais chomhdhlúite an Mháthaireintitis, an riosca idir a airgeadra feidhmiúil (euro) agus airgeadraí feidhmiúla Fhochuideachtaí B agus C. Is cuma cén chaoi a n-ainmnítear na fáluithe, is iad USD 300 milliún le haghaidh riosca EUR/USD agus £ 341 mhilliún le haghaidh riosca EUR/GBP na huasmhéideanna is féidir a bheith ina bhfáluithe éifeachtacha le háireamh sa chúlchiste um aistriú airgeadra eachtraigh i ráitis airgeadais chomhdhlúite N Mháthaireintitis nuair atá an dá oibríocht eachtracha fálaithe.

    The following examples illustrate that in the consolidated financial statements of Parent, the risk that can be hedged is always the risk between its functional currency (euro) and the functional currencies of Subsidiaries B and C. No matter how the hedges are designated, the maximum amounts that can be effective hedges to be included in the foreign currency translation reserve in Parent’s consolidated financial statements when both foreign operations are hedged are US$300 million for EUR/USD risk and £341 million for EUR/GBP risk.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  14. #2992130

    Sa chás a dtugtar tuairisc air i mír AG10(b), má ainmníonn an Máthaireintiteas an riosca fálaithe mar an spot-neamhchosaint ar mhalairt eachtrach (GBP/USD) idir Fochuideachta B agus Fochuideachta C, ní áirítear ach an chuid GBP/USD den athrú ar luach a ionstraime fálaithe USD 300 milliún i gcúlchiste um aistriú airgeadra eachtraigh an Mháthaireintitis a bhaineann le Fochuideachta C. Áirítear an chuid eile den athrú (comhionann leis an athrú GBP/EUR ar £ 159 milliún) i mbrabús nó caillteanas comhdhlúite an Mháthaireintitis, mar atá i mír AG5.

    In the case described in paragraph AG10(b), if Parent designates the hedged risk as the spot foreign exchange exposure (GBP/USD) between Subsidiary B and Subsidiary C, only the GBP/USD part of the change in the value of its US$300 million hedging instrument is included in Parent’s foreign currency translation reserve relating to Subsidiary C. The remainder of the change (equivalent to the GBP/EUR change on £159 million) is included in Parent’s consolidated profit or loss, as in paragraph AG5.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  15. #2992135

    Dá réir sin, chuirfí an t-athrú USD/GBP ar luach na hiasachtaíochta seachtraí atá i seilbh Fhochuideachta B agus an t-athrú GBP/EUR ar luach iasachta an Mháthaireintitis is iníoctha le Fochuideachta B (comhionann le USD/EUR san iomlán) san áireamh sa chúlchiste um aistriú airgeadra eachtraigh i ráitis airgeadais chomhdhlúite an Mháthaireintitis.

    Consequently, both the USD/GBP change in value of the external borrowing held by Subsidiary B and the GBP/EUR change in value of Parent’s loan payable to Subsidiary B (equivalent to USD/EUR in total) would be included in the foreign currency translation reserve in Parent’s consolidated financial statements.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)