#2985708
Fálaíonn sé riosca airgeadra eachtraigh shuíomh glan FC20 ag úsáid réamhchonartha malartaithe eachtraí le haghaidh FC20.
It hedges the foreign currency risk of the net position of FC20 using a forward exchange contract for FC20.
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#2985710
an t-athrú luacha chóir ar an réamhchonradh malartaithe eachtraí mar aon leis na hathruithe a bhaineann leis an riosca airgeadra eachtraigh a rinneadh ar luach na ngealltanas daingean díolacháin; agus
the fair value change on the forward exchange contract together with the foreign currency risk related changes in the value of the firm sale commitments; and
#2985732
an t-athrú luacha chóir ar an réamhchonradh malartaithe eachtraí mar aon leis na hathruithe a bhaineann leis an riosca airgeadra eachtraigh agus a rinneadh ar luach na ndíolachán réamhaisnéise a ngabhann dóchúlacht ard leo; Agus
the fair value change on the forward exchange contract together with the foreign currency risk related changes in the value of the highly probable forecast sales; with
#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).
#2985747
Déan fálú an riosca malairte eachtraí de shuíomh glan díolachán airgeadra eachtraigh de FC100 agus caiteachais airgeadra eachtraigh de FC80 a mheas, mar shampla, ag úsáid réamhchonradh malartaithe eachtraí le haghaidh FC20.
Consider, for example, a hedge of the foreign currency risk of a net position of foreign currency sales of FC100 and foreign currency expenses of FC80 using a forward exchange contract for FC20.
#2985748
Cuirfear i láthair i mír líne atá ar leithligh ó na díolacháin agus na caiteachais fhálaithe an gnóthachan nó an caillteanas ar an réamhchonradh malartaithe eachtraí a athaicmíodh ón gcúlchiste fálaithe sreabhaidh airgid ina brabús nó caillteanas (nuair a dhéanann an suíomh glan difear do bhrabús nó do chaillteanas).
The gain or loss on the forward exchange contract that is reclassified from the cash flow hedge reserve to profit or loss (when the net position affects profit or loss) shall be presented in a separate line item from the hedged sales and expenses.