Mar shampla, má thugann eintiteas ráthaíochtaí luacha iarmharaigh ar ionstraimí airgeadais atá iontu, nochtann an t-eintiteas méadú nó laghdú ar luach na sócmhainní a bhfuil feidhm ag an ráthaíocht ina leith.
For example, if an entity gives residual value guarantees that are financial instruments, the entity discloses an increase or decrease in the value of the assets to which the guarantee applies.
(2) Maidir le hioncam, brabúis, gnóchain nó caillteanais a eascraíonn as na sócmhainní arna sealbhú ag an gcuideachta cháilitheach (lena n-áirítear aon mhéadú nó laghdú ar luach na sócmhainne), nó is inchurtha i leith na sócmhainní sin, is ioncam, brabúis, gnóchain nó caillteanais, de réir mar a bheidh, de chuid na cuideachta cáilithí a bheidh iontu agus beidh cáin chorparáide inmhuirearaithe ar an gcuideachta cháilitheach dá réir sin.
(2) Income, profits, gains or losses arising from or attributable to the assets held by the qualifying company (including any increase or decrease in the value of the asset) shall be income, profits, gains or losses, as the case may be, of the qualifying company and the qualifying company shall be chargeable to corporation tax accordingly.
(iv) más rud é go ndéanfar brabúis cuideachta árachais do thréimhse chuntasaíochta (dá ngairtear ‘an chéad tréimhse chuntasaíochta’ san fhomhír seo) a ríomh de réir fhomhír (iii) agus nach ndéantar brabúis na tréimhse cuntasaíochta is déanaí roimhe sin a ríomh amhlaidh, déanfar an méadú nó an laghdú ar luach na n-infheistíochtaí dá dtagraítear i bhfomhír (iii) a ríomh, maidir leis an gcéad tréimhse chuntasaíochta, faoi threoir chostas na n-infheistíochtaí an tráth a fuair an chuideachta iad agus déanfar an méadú nó an laghdú sin a áireamh mar fháltas nó mar chaiteachas, de réir mar a bheidh.”.
(iv) where the profits of an assurance company for an accounting period (in this subparagraph referred to as 'the first accounting period') are computed in accordance with subparagraph (iii) and the profits of the most recent preceding accounting period are not so computed, the increase or decrease in the value of investments referred to in subparagraph (iii) shall as respects the first accounting period be computed by reference to the cost of the investments at the time they were acquired by the company and such increase or decrease shall be treated as a receipt or as an expense, as the case may be.".