#2084850
costais a bhaineann le luaineacht an ráta malairte eachtraí.
costs related to fluctuation of foreign exchange rate.
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#2133702
Úsáidfidh institiúidí agus eintitis an ráta malairte eachtraí is infheidhme ar dháta an fhógra.
Institutions and entities shall use the foreign exchange rate applicable at the date of notification.
#2315250
Meánráta malairte eachtraí
Average foreign exchange rate
#2315852
Riosca malairte eachtraí deiridh
Closing foreign exchange rate
#2591110
Meánráta malairte eachtraí
Average foreign exchange rate
#2591712
Riosca malairte eachtraí deiridh
Closing foreign exchange rate
#2991441
spotathrú ar an ráta malairte eachtraí USD/JPY, aistrithe go euro, i mbrabús nó caillteanas, agus
USD/JPY spot foreign exchange rate change, translated to euro, in profit or loss, and
#2991442
spotathrú ar an ráta malairte eachtraí JPY/EUR in ioncam cuimsitheach eile.
JPY/EUR spot foreign exchange rate change in other comprehensive income.
#2991445
spotathrú ar an ráta malairte eachtraí GBP/JPY, aistrithe go euro, i mbrabús nó caillteanas, agus
GBP/JPY spot foreign exchange rate change, translated to euro, in profit or loss, and
#2991458
Má úsáideann an Máthaireintiteas an modh céim ar chéim, cinnfear a FCTR i leith Fhochuideachta C de réir an FCTR a aithníonn Fochuideachta B a léiríonn an ráta malairte eachtraí GBP/USD, arna aistriú go hairgeadra feidhmiúil an Mháthaireintitis trí úsáid a bhaint as an ráta malairte eachtraí EUR/GBP.
If Parent uses the step-by-step method, its FCTR in respect of Subsidiary C will be determined by the FCTR recognised by Subsidiary B reflecting the GBP/USD foreign exchange rate, translated to Parent’s functional currency using the EUR/GBP foreign exchange rate.
#2991463
Ar ndóigh, bheadh sé indéanta don Mháthaireintiteas USD 300 milliún a ainmniú le haghaidh athruithe ar an spotráta malairte eachtraí USD/GBP amháin nó £ 500 milliún a ainmniú le haghaidh athruithe ar spotráta malairte eachtraí GBP/EUR amháin.
Of course, it would be possible for Parent to designate US$300 million only for changes in the USD/GBP spot foreign exchange rate or £500 million only for changes in the GBP/EUR spot foreign exchange rate.
#1921452
úsáidtear an spot-tagarmharc malairte eachtraí ar bhonn rialta, córasach agus tráthrialta chun fálú in aghaidh gluaiseachtaí díobhálacha sa ráta malairte eachtraí
the spot foreign exchange benchmark is used on a frequent, systematic and regular basis to hedge against adverse foreign exchange rate movements.
#2982517
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;
#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,
#2991457
Má úsáideann an Máthaireintiteas an modh díreach, déanfar a FCTR i ndáil le Fochuideachta C a chinneadh go díreach leis an ráta malairte eachtraí EUR/USD.
If Parent uses the direct method, its FCTR in respect of Subsidiary C will be determined directly by the EUR/USD foreign exchange rate.
#1921363
Chun fálú in aghaidh gluaiseachtaí díobhálacha sa ráta malairte eachtraí a bhaineann le hairgeadraí nach féidir a chomhshó go héasca go bunairgeadra nó a bhaineann le hairgeadraí atá faoi réir rialú malairte, déanann cuideachtaí san Aontas díorthaigh airgeadra neamh-inseachadta, amhail réamhchonarthaí agus babhtálacha.
In order to hedge against adverse foreign exchange rate movements involving currencies that are not readily convertible into a base currency or involving currencies that are subject to exchange controls, companies in the Union enter into non-deliverable currency derivatives, such as forwards and swaps.
#1937146
I gcás nach dtagraíonn ráta malairte eachtraí arb í an ionstraim í is foluiteach le hionstraim i atá faoi réir ceanglais cistí dílse i gcomhair rioscaí cuaire d’airgeadra tuairiscithe na hinstitiúide ná do bhunairgeadra na hinstitiúide, féadfaidh an institiúid na comhpháirteanna comhfhreagracha a roinnt ar 1,5
Where a foreign exchange rate that is the underlying of an instrument i that is subject to own funds requirements for curvature risks neither refers to the institution’s reporting currency nor the institution’s base currency, the institution may divide by 1,5 the corresponding components
#1981203
Sna treoirlínte airgeadais, ba cheart infheistíochtaí a cheadú i mbannaí fíorleachtacha atá sloinnte i ndollair na Stát Aontaithe arna n-eisiúint ag rannpháirtithe ceannasacha, rannpháirtithe fornáisiúnta, rannpháirtithe focheannasacha agus gníomhaireachtaí rialtais chun cur leis an éagsúlú, agus an riosca go mbeadh caillteanais ann de bharr luaineacht an ráta malairte eachtraí á fhálú – ar mhéid iomchuí – san am céanna.
The financial guidelines should allow investments in highly liquid bonds denominated in US dollars issued by sovereigns, supranationals, sub-sovereigns and government agencies in order to enhance diversification, while hedging – at an appropriate extent – the risks of losses due to the fluctuation of the foreign exchange rate.
#2067560
athraíonn a luach mar fhreagairt ar an athrú ar ráta úis sonraithe, ar phraghas na hionstraime airgeadais, ar phraghas tráchtearraí, ar an ráta malairte eachtraí, ar an innéacs praghsanna nó rátaí, ar an rátáil chreidmheasa nó innéacs creidmheasa, nó ar athróg eile, ar choinníoll i gcás athróige neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí leis an gconradh (ar a dtugtar an “athróg fholuiteach” uaireanta);
its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’);
#2091451
Baineann an t-éileamh leis an ráta malairte eachtraí atá le húsáid agus leis an luach díolacháin ina airgeadraí eachtracha (euro sa chás seo) á thiontú go hairgeadra na tíre onnmhairithe (lira na Tuirce nó TRY).
The claim concerns the foreign exchange rate to be used when converting the sales value in foreign currencies (euro in this case) into the currency of the exporting country (Turkish lira or TRY).
#2148730
Fuarthas an brabúsacht trí na costais go léir atá nasctha leis na hioncaim sin a bhaint (i.e. costais na n-earraí a díoladh, costais díolacháin, ghinearálta agus riaracháin, gnóthachan/caillteanas ó ráta malairte eachtraí agus gnóthachan nó caillteanas ó ioncam airgeadais).
The profitability was obtained by removing all the expenses linked to those revenues (i.e. costs of goods sold, selling, general and administrative costs, gain/loss from foreign exchange rate and gain or loss from financial income).
#2158927
bannaí tubaiste lena ndéantar foráil maidir le híocaíochtaí laghdaithe ar phréimh, ar ús nó ar an dá cheann, má dhéanann imeacht sonraithe díobháil d’eisitheoir an bhanna (ach amháin mura gcruthaítear riosca árachais suntasach leis an imeacht sonraithe; mar shampla, más ionann an t-imeacht agus athrú ar ráta úis nó ar ráta malairte eachtraí).
catastrophe bonds that provide for reduced payments of principal, interest or both, if a specified event adversely affects the issuer of the bond (unless the specified event does not create significant insurance risk; for example, if the event is a change in an interest rate or a foreign exchange rate);
#2158941
díorthaigh lena nochtar páirtí do riosca airgeadais ach nach nochtar amhlaidh do riosca árachais, toisc go n-éilíonn na díorthaigh ar an bpáirtí sin íocaíocht a dhéanamh (nó an ceart a thabhairt dóibh chun íocaíocht a fháil) bunaithe ar na hathruithe i gceann amháin nó níos mó díobh seo a leanas agus ar na hathruithe seo amháin: ráta úis sonraithe, praghas na hionstraime airgeadais, praghas tráchtearra, ráta malairte eachtraí, innéacs praghsanna nó rátaí, rátáil chreidmheasa nó innéacs creidmheasa, nó ar aon athróg eile, ar choinníoll, i gcás athróg neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí sa chonradh.
derivatives that expose a party to financial risk but not insurance risk, because the derivatives require that party to make (or give them the right to receive) payment solely based on the changes in one or more of a specified interest rate, a financial instrument price, a commodity price, a foreign exchange rate, an index of prices or rates, a credit rating or a credit index or any other variable, provided that, in the case of a non-financial variable, the variable is not specific to a party to the contract;
#2316901
Seasann an ball seo d’ionstraimí airgeadais nó do chonarthaí eile faoi raon feidhme IFRS 9 ag a bhfuil gach ceann de na trí shaintréith seo a leanas: (a) Athraíonn a luach mar fhreagairt ar an athrú ar ráta úis sonraithe, ar phraghas na hionstraime airgeadais, ar phraghas tráchtearraí, ar an ráta malairte eachtraí, ar an innéacs praghsanna nó rátaí, ar an rátáil chreidmheasa nó ar an innéacs creidmheasa, nó ar athróg eile, ar choinníoll i gcás athróige neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí leis an gconradh (ar a dtugtar an ‘athróg fholuiteach’ uaireanta); (b) Ní éilíonn siad aon ghlaninfheistíocht tosaigh nó glaninfheistíocht tosaigh ar lú í ná a cheanglófaí le haghaidh cineálacha eile conarthaí a mbeadh coinne le freagairt den chineál céanna a bheith acu agus a bheadh acu d’athruithe ar thosca an mhargaidh; (c) Socraítear iad ar dháta sa todhchaí.
This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date.
#2362154
Má dhéantar an t-ioncam a thuairiscítear a shloinneadh in airgeadra seachas euro, déanfaidh ESMA iad a chomhshó go méid in euro agus úsáidfear an meánráta malairte eachtraí euro is infheidhme maidir leis an tréimhse inar taifeadadh an t-ioncam.
If the revenues reported are expressed in a currency other than the euro, ESMA shall convert them into an amount in euro using the average euro foreign exchange rate applicable to the period during which the revenues were recorded.
#2592758
Seasann an ball seo d’ionstraimí airgeadais nó do chonarthaí eile faoi raon feidhme IFRS 9 ag a bhfuil gach ceann de na trí shaintréith seo a leanas: (a) Athraíonn a luach mar fhreagairt ar an athrú ar ráta úis sonraithe, ar phraghas na hionstraime airgeadais, ar phraghas tráchtearraí, ar an ráta malairte eachtraí, ar an innéacs praghsanna nó rátaí, ar an rátáil chreidmheasa nó ar an innéacs creidmheasa, nó ar athróg eile, ar choinníoll i gcás athróige neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí leis an gconradh (ar a dtugtar an ‘athróg fholuiteach’ uaireanta); (b) Ní éilíonn siad aon ghlaninfheistíocht tosaigh nó glaninfheistíocht tosaigh ar lú í ná a cheanglófaí le haghaidh cineálacha eile conarthaí a mbeadh coinne le freagairt den chineál céanna a bheith acu agus a bheadh acu d’athruithe ar thosca an mhargaidh; (c) Socraítear iad ar dháta sa todhchaí.
This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date.
#2606156
an measúnú ar phraghas GNL Northwest Europe Marker a shainmhínítear mar mheán laethúil “Daily Spot North West Europe Marker (NWE)” arna riar ag Platts Benchmark B.V. (an Ísiltír), agus “Northwest Europe des – half-month 2” arna riar ag Argus Benchmark Administration B.V. (an Ísiltír); le comhshó measúnuithe praghais GNL i nDollar SAM (USD) in aghaidh an Mhilliúin Méadrach Teas-Aonad Briotanaigh (MMBtu) go EUR in aghaidh an MWh, ar bhonn ráta malairte eachtraí Euro an Bhainc Ceannais Eorpaigh (“BCE”) agus ráta comhshó 1 MMBtu go 0.293071 kWh;
the LNG Northwest Europe Marker price assessment defined as the daily average of ‘Daily Spot Northwest Europe Marker (NWE)’ administered by Platts Benchmark B.V. (the Netherlands) and the ‘Northwest Europe des – half-month 2’ administered by Argus Benchmark Administration B.V. (the Netherlands); with a conversion of LNG price assessments in USD per Metric Million British Thermal Units (MMBtu) into EUR per MWh, on the basis of the European Central Bank’s (‘ECB’) Euro foreign exchange rate and a conversion rate of 1 MMBtu to 0.293071 kWh;
#2606157
measúnú ar phraghas GNL Mediterranean Marker a shainmhínítear mar mheán laethúil “Daily Spot Mediterranean Marker (MED)” arna riar ag Platts Benchmark B.V. (an Ísiltír), agus meánphraghas laethúil “Iberian peninsula des - half-month 2”, “Italy des - half-month 2” agus “Greece des - half-month 2” arna riar ag Argus Benchmark Administration B.V. (an Ísiltír); le comhshó measúnuithe praghais GNL i nDollar SAM (USD) in aghaidh MMBtu go EUR in aghaidh an MWh, ar bhonn ráta malairte eachtraí Euro BCE agus ráta comhshó 1 MMBtu go 0.293071 kWh ;
the LNG Mediterranean Marker price assessment defined as the daily average of ‘Daily Spot Mediterranean Marker (MED)’ administered by Platts Benchmark B.V. (the Netherlands), and of the daily average of ‘Iberian peninsula des – half-month 2’, ‘Italy des - half-month 2’ and ‘Greece des - half-month 2’ administered by Argus Benchmark Administration B.V. (the Netherlands); with a conversion of LNG price assessments in USD per MMBtu into EUR per MWh, on the basis of the ECB’s Euro foreign exchange rate and a conversion rate of 1 MMBtu to 0.293071 kWh;
#2606158
measúnú ar phraghas GNL Marker Northeast Asia Marker a shainmhínítear mar mheán laethúil “GNL Japan/Korea DES 2 Half-Month” arna riaradh ag Platts Benchmark B.V. (an Ísiltír), agus “North Asia des (ANEA) - half-month 2” arna riaradh ag Argus Benchmark Administration B.V. (an Ísiltír); le comhshó measúnuithe praghais GNL in USD in aghaidh MMBtu go EUR in aghaidh an MWh, ar bhonn ráta malairte eachtraí Euro BCE agus ráta comhshó 1 MMBtu go 0.293071 kWh;
the LNG Northeast Asia Marker price assessment defined as the daily average of ‘LNG Japan/Korea DES 2 Half-Month’ administered by Platts Benchmark B.V. (the Netherlands), and ‘Northeast Asia des (ANEA) - half-month 2’ administered by Argus Benchmark Administration B.V. (the Netherlands); with a conversion of LNG price assessments USD per MMBtu into EUR per MWh, on the basis of the ECB’s Euro foreign exchange rate and a conversion rate of 1 MMBtu to 0.293071 kWh;
#2606159
an praghas socraíochta díorthach NBP tosaigh, arna fhoilsiú ag ICE Futures Europe, (an Ríocht Aontaithe); le comhshó pingin Steirling in aghaidh na teirme go EUR in aghaidh gach MWh, ar bhonn ráta malairte eachtraí Euro BCE agus ráta comhshó 1 teirm go 29.3071 kWh;
the front-month NBP derivative settlement price, as published by ICE Futures Europe (the United Kingdom); with a conversion of Sterling pence per therm into EUR per MWh, on the basis of the ECB’s Euro foreign exchange rate and a conversion rate of 1 therm to 29.3071 kWh;
#2755273
Athraíonn a luach mar fhreagairt ar an athrú ar ráta úis sonraithe, ar phraghas na hionstraime airgeadais, ar phraghas tráchtearraí, ar an ráta malairte eachtraí, ar an innéacs praghsanna nó rátaí, ar an rátáil chreidmheasa nó innéacs creidmheasa, nó ar athróg eile, ar choinníoll i gcás athróige neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí sa chonradh (ar a dtugtar an “athróg fholuiteach” uaireanta).
Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).
#2766428
athraíonn a luach mar fhreagairt ar an athrú ar ráta úis sonraithe, ar phraghas na hionstraime airgeadais, ar phraghas tráchtearraí, ar an ráta malairte eachtraí, ar an innéacs praghsanna nó rátaí, ar an rátáil chreidmheasa nó innéacs creidmheasa, nó ar athróg eile, ar choinníoll i gcás athróige neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí leis an gconradh (ar a dtugtar an ‘athróg fholuiteach’ uaireanta).
its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).
#2979436
Mar eisceacht, d’fhéadfadh riosca malairte eachtraí míre airgeadaíochta inghrúpa (e.g. suim iníoctha/infhaighte idir dhá fhochuideachta) a cháiliú mar mhír fhálaithe sna ráitis airgeadais chomhdhlúite más é a leanann as neamhchosaint ar ghnóthachain nó ar chaillteanais ráta malairte eachtraí nach ndíorthaítear go hiomlán tráth comhdhlúthúcháin i gcomhréir le IAS 21 Iarmhairtí Athruithe ar Rátaí Malairte Eachtraí.
As an exception, the foreign currency risk of an intragroup monetary item (eg a payable/receivable between two subsidiaries)may qualify as a hedged item in the consolidated financial statements if it results in an exposure to foreign exchange rate gains or losses that are not fully eliminated on consolidation in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates.
#2979437
I gcomhréir le IAS 21, ní dhéantar gnóthachain ná caillteanais ráta malairte eachtraí ar mhíreanna airgeadaíochta inghrúpa a dhíorthú go hiomlán tráth comhdhlúthúcháin nuair a mhalartaítear an mhír airgeadaíochta inghrúpa trí idirbheart idir dhá ghrúpeintiteas a bhfuil airgeadraí feidhmiúla éagsúla acu.
In accordance with IAS 21, foreign exchange rate gains and losses on intragroup monetary items are not fully eliminated on consolidation when the intragroup monetary item is transacted between two group entities that have different functional currencies.
#2983603
Cruthaíonn díorthach leabaithe roinnt de na sreafaí airgid, nó na sreafaí airgid uile lena mbeadh gá ina mhalairt de chás tríd an gconradh a athrú de réir ráta úis sonraithe, praghas na hionstraime airgeadais, praghas tráchtearraí, an ráta malairte eachtraí, an t-innéacs praghsanna nó rátaí, an rátáil chreidmheasa nó an innéacs creidmheasa, nó athróg eile, ar choinníoll i gcás athróige neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí leis an gconradh.
An embedded derivative causes some or all of the cash flows that otherwise would be required by the contract to be modified according to a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
#2983819
Ach, mar eisceacht le mír 6.3.5, d’fhéadfadh riosca malairte eachtraí míre airgeadaíochta inghrúpa (mar shampla, suim iníoctha/infhaighte idir dhá fhochuideachta) a cháiliú mar mhír fhálaithe sna ráitis airgeadais chomhdhlúite más é a leanann as neamhchosaint ar ghnóthachain nó ar chaillteanais ráta malairte eachtraí nach ndíorthaítear go hiomlán tráth comhdhlúthúcháin i gcomhréir le IAS 21 Iarmhairtí Athruithe ar Rátaí Malairte Eachtraí.
However, as an exception to paragraph 6.3.5, the foreign currency risk of an intragroup monetary item (for example, a payable/receivable between two subsidiaries) may qualify as a hedged item in the consolidated financial statements if it results in an exposure to foreign exchange rate gains or losses that are not fully eliminated on consolidation in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates.
#2984166
athraíonn a luach mar fhreagairt ar an athrú ar ráta úis sonraithe, ar phraghas na hionstraime airgeadais, ar phraghas tráchtearraí, ar an ráta malairte eachtraí, ar an innéacs praghsanna nó rátaí, ar an rátáil chreidmheasa nó innéacs creidmheasa, nó ar athróg eile, ar choinníoll i gcás athróige neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí sa chonradh (dá ngairtear uaireanta an ‘athróg fholuiteach’).
its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the 'underlying').
#2985258
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.
#2985734
Ní aithníonn an t-eintiteas ach méideanna a bhaineann leis an réamhchonradh malairte eachtraí, áfach, go dtí go n-aithnítear sna ráitis airgeadais na hidirbhearta díolachán réamhaisnéise a ngabhann dóchúlacht ard leo, arb é sin an tráth a aithnítear na gnóthachain nó na caillteanais maidir leis na hidirbhearta faisnéise sin (i.e. an t-athrú ar an luach atá inchurtha leis an athrú ar an ráta malairte eachtraí idir ainmniú na gaolmhaireachta fálaithe agus aithint an ioncaim).
However, the entity recognises only amounts related to the forward exchange contract until the highly probable forecast sales transactions are recognised in the financial statements, at which time the gains or losses on those forecast transactions are recognised (ie the change in the value attributable to the change in the foreign exchange rate between the designation of the hedging relationship and the recognition of revenue).
#2990150
bannaí tubaiste lena ndéantar foráil maidir le híocaíochtaí laghdaithe príomhshuime, íocaíochtaí laghdaithe úis nó iad araon, má dhéantar dochar d’eisitheoir an bhanna mar gheall ar theagmhas sonraithe (ach amháin mura gcruthaítear riosca árachais suntasach mar gheall ar an teagmhas sonraithe; mar shampla, más athrú ar ráta úis nó ar ráta malairte eachtraí atá sa teagmhas);
catastrophe bonds that provide for reduced payments of principal, interest or both, if a specified event adversely affects the issuer of the bond (unless the specified event does not create significant insurance risk; for example, if the event is a change in an interest rate or a foreign exchange rate);
#2990164
díorthaigh lena bhfágtar páirtí neamhchosanta ar riosca airgeadais ach nach bhfágtar neamhchosanta é ar riosca árachais, toisc go gceanglaítear leis na díorthaigh ar an bpáirtí sin íocaíocht a dhéanamh (nó an ceart a thabhairt dóibh chun íocaíocht a fháil) bunaithe ar na hathruithe ar cheann amháin nó níos mó díobh seo a leanas agus ar na hathruithe seo amháin: ráta úis sonraithe, praghas ionstraime airgeadais, praghas tráchtearra, ráta malairte eachtraí, innéacs praghsanna nó innéacs rátaí, rátáil chreidmheasa nó innéacs creidmheasa, nó aon athróg eile, ar choinníoll, i gcás athróg neamhairgeadais, nach mbaineann an athróg go sonrach le páirtí sa chonradh;
derivatives that expose a party to financial risk but not insurance risk, because the derivatives require that party to make (or give them the right to receive) payment solely based on the changes in one or more of a specified interest rate, a financial instrument price, a commodity price, a foreign exchange rate, an index of prices or rates, a credit rating or a credit index or any other variable, provided that, in the case of a non- financial variable, the variable is not specific to a party to the contract;