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  1. #2735304

    gheofar an costas athsholáthair reatha dá dtagraítear in Airteagal 5b(1) le haghaidh na gconarthaí atá ar áireamh i gcomhaontú glanluachála tríd an nglanchostas athsholáthair hipitéiseach iarbhír a eascraíonn as an gcomhaontú a chur san áireamh; i gcás ina bhfuil glan-infháltas don institiúid a bhfuil an glanchostas athsholáthair á ríomh aici mar thoradh ar an nglanluacháil, déanfar an costas athsholáthair reatha a ríomh mar ‘0’;

    the current replacement cost referred to in Article 5b(1) for the contracts included in a netting agreement shall be obtained by taking account of the actual hypothetical net replacement cost which results from the agreement; in the case where netting leads to a net receivable for the institution calculating the net replacement cost, the current replacement cost shall be calculated as ‘0’;

    Commission Delegated Regulation (EU) 2023/662 of 20 January 2023 amending Delegated Regulation (EU) 2015/63 as regards the methodology for the calculation of liabilities arising from derivatives

  2. #575046

    tugtar an costas athsholáthair díluacháilte air seo.

    this is known as the written-down replacement cost.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  3. #587312

    Is é luach na risíochta suim an chostais athsholáthair reatha agus na risíochta féideartha todhchaí ar chreidmheas.

    The sum of current replacement cost and potential future credit exposure is the exposure value.

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  4. #587777

    an costas athsholáthair reatha dá dtagraítear in Airteagal 274(1);

    the current replacement cost referred to in Article 274(1);

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  5. #587782

    i gcás ina bhfuil oibleagáid ghlan ina thoradh ar an nglanluacháil don institiúid a bhfuil an costas athsholáthair glan á ríomh aici, déanfar an costas athsholáthair reatha a ríomh mar "0";

    in the case where netting leads to a net obligation for the institution calculating the net replacement cost, the current replacement cost is calculated as "0";

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  6. #1796751

    Costas athsholáthair

    Replacement cost

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  7. #1796754

    RC = an costas athsholáthair;

    RC = the replacement cost;

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  8. #1797078

    Déanfar an costas reatha athsholáthair dá dtagraítear i mír 2 a ríomh mar leanas:

    The current replacement cost referred to in paragraph 2 shall be calculated as follows:

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  9. #1799921

    RC = an costas athsholáthair arna ríomh i gcomhréir le hAirteagal 275;

    RC = the replacement cost calculated in accordance with Article 275;

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  10. #1940951

    Derivatives: replacement cost under the SA-CCR (without the effect of collateral on NICA)

    Derivatives: replacement cost contribution under the SA-CCR (without the effect of collateral on NICA)

    Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)

  11. #2026661

    Costas athsholáthair a bhaineann le hidirbhearta CCC-RCC (i.e. glan ar chorrlach athrúcháin airgid incháilithe)

    Replacement cost associated with SA-CCR transactions (i.e. net of eligible cash variation margin)

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  12. #2028268

    Costas athsholáthair (RC)

    Replacement cost (RC)

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  13. #2028378

    Costas athsholáthair (RC) agus risíocht fhéideartha todhchaí (PFE)

    Replacement cost (RC) and Potential future exposure (PFE)

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  14. #2029457

    EU-8a

    8 Replacement cost associated with SA-CCR derivatives transactions (ie net of eligible cash variation margin)

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  15. #2188757

    Costas athsholáthair (RC)

    Replacement cost (RC)

    Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

  16. #2535624

    AN COSTAS ATHSHOLÁTHAIR (RC)

    REPLACEMENT COST (RC)

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  17. #2535626

    Ríomhfar an costas athsholáthair (RC) in aghaidh an tacair glanluachála i gcomhréir leis na hAirteagail seo:

    The replacement cost (RC) per netting set shall be calculated in accordance with:

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  18. #2578287

    Beidh an costas athsholáthair comhsheasmhach leis an gceann a úsáidtear de réir rialacha earnála.

    The replacement cost shall be consistent with the one used under sectoral rules.

    Commission Implementing Regulation (EU) 2022/2454 of 14 December 2022 laying down implementing technical standards for the application of Directive 2002/87/EC of the European Parliament and of the Council with regard to supervisory reporting of risk concentrations and intra-group transactions (Text with EEA relevance)

  19. #2578342

    Déanfar na díorthaigh a thuairisciú ag a gcostas athsholáthair.

    The derivatives shall be reported at their replacement cost.

    Commission Implementing Regulation (EU) 2022/2454 of 14 December 2022 laying down implementing technical standards for the application of Directive 2002/87/EC of the European Parliament and of the Council with regard to supervisory reporting of risk concentrations and intra-group transactions (Text with EEA relevance)

  20. #2735280

    Is éard a bheidh i luach na risíochta suim an chostais athsholáthair reatha agus an risíocht fhéideartha todhchaí ar chreidmheas.

    The exposure value shall be the sum of current replacement cost and potential future credit exposure.

    Commission Delegated Regulation (EU) 2023/662 of 20 January 2023 amending Delegated Regulation (EU) 2015/63 as regards the methodology for the calculation of liabilities arising from derivatives

  21. #2735299

    an costas athsholáthair reatha dá dtagraítear in Airteagal 5b(1),

    the current replacement cost referred to in Article 5b(1);

    Commission Delegated Regulation (EU) 2023/662 of 20 January 2023 amending Delegated Regulation (EU) 2015/63 as regards the methodology for the calculation of liabilities arising from derivatives

  22. #587781

    déanfar an costas athsholáthair reatha dá dtagraítear in Airteagal 274(2) le haghaidh na gconarthaí atá ar áireamh i gcomhaontú glanluachála a fháil tríd an gcostas athsholáthair glan hipitéiseach iarbhír atá ina thoradh ar an gcomhaontú a chur san áireamh;

    the current replacement cost referred to in Article 274(1) for the contracts included in a netting agreement shall be obtained by taking account of the actual hypothetical net replacement cost which results from the agreement;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  23. #587790

    NGR = an cóimheas glan/comhlán arna ríomh mar shainuimhir an chostais athsholáthair ghlain i gcás na gconarthaí uile le contrapháirtí áirithe (uimhreoir) atá san áireamh i gcomhaontú glanluachála déthaobhach atá bailí faoin dlí agus an chostais athsholáthair chomhláin i gcás na gconarthaí uile leis an gcontrapháirtí sin (ainmneoir) atá san áireamh i gcomhaontú glanluachála déthaobhach atá bailí faoin dlí.

    NGR = the net-to-gross ratio calculated as the quotient of the net replacement cost for all contracts included in a legally valid bilateral netting agreement with a given counterparty (numerator) and the gross replacement cost for all contracts included in a legally valid bilateral netting agreement with that counterparty (denominator).

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  24. #1797054

    de mhaolú ar Airteagal 275(3), maidir le tacair ghlanluachála iolracha atá faoi réir comhaontú corrlaigh, ríomhfaidh institiúidí an costas athsholáthair mar shuim chostas athsholáthair gach tacair glanluachála aonair, arna ríomh sin i gcomhréir le mír 1 amhail agus nach raibh siad faoi chumhdach corrlaigh;

    by way of derogation from Article 275(3), for multiple netting sets that are subject to a margin agreement, institutions shall calculate the replacement cost as the sum of the replacement cost of each individual netting set, calculated in accordance with paragraph 1 as if they were not margined;

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  25. #2735307

    NGR = an cóimheas glan/comhlán arna ríomh mar shainuimhir an ghlanchostais athsholáthair i gcás na gconarthaí uile atá san áireamh i gcomhaontú glanluachála déthaobhach atá bailí de réir dlí le contrapháirtí áirithe (uimhreoir) agus an chostais athsholáthair chomhláin i gcás na gconarthaí uile atá san áireamh i gcomhaontú glanluachála déthaobhach atá bailí de réir dlí leis an gcontrapháirtí sin (ainmneoir).

    NGR = the net-to-gross ratio calculated as the quotient of the net replacement cost for all contracts included in a legally valid bilateral netting agreement with a given counterparty (numerator) and the gross replacement cost for all contracts included in a legally valid bilateral netting agreement with that counterparty (denominator).

    Commission Delegated Regulation (EU) 2023/662 of 20 January 2023 amending Delegated Regulation (EU) 2015/63 as regards the methodology for the calculation of liabilities arising from derivatives

  26. #587305

    D'fhonn an costas athsholáthair reatha maidir le gach conradh a bhfuil luach deimhneach acu a chinneadh, déanfaidh institiúidí luachanna reatha margaidh a cheangal leis na conarthaí.

    In order to determine the current replacement cost of all contracts with positive values, institutions shall attach the current market values to the contracts.

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  27. #1796752

    Déanfaidh institiúidí costas athsholáthair RC‘’na dtacar glanluachála nach bhfuil faoi réir comhaontú corrlaigh a ríomh i gcomhréir leis an bhfoirmle seo a leanas:

    Institutions shall calculate the replacement cost RC for netting sets that are not subject to a margin agreement, in accordance with the following formula:

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  28. #1796753

    Déanfaidh institiúidí costas athsholáthair na dtacar glanluachála aonair atáoi réir comhaontú corrlaigh a ríomh i gcomhréir leis an bhfoirmle seo a leanas:

    Institutions shall calculate the replacement cost for single netting sets that are subject to a margin agreement in accordance with the following formula:

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  29. #1796757

    Déanfaidh institiúidí an costas athsholáthair le haghaidh tacair ghlanluachála iolracha atá faoi réir an chomhaontaithe corrlaigh chéanna a ríomh i gcomhréir leis an bhfoirmle seo a leanas:

    Institutions shall calculate the replacement cost for multiple netting sets that are subject to the same margin agreement in accordance with the following formula:

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  30. #1797049

    de mhaolú ar Airteagal 275(1), maidir le tacair ghlanluachála nach dtagraítear dóibh in Airteagal 275(2), ríomhfaidh institiúidí an costas athsholáthair i gcomhréir leis an bhfoirmle seo a leanas:

    by way of derogation from Article 275(1), for netting sets that are not referred to in Article 275(2), institutions shall calculate the replacement cost in accordance with the following formula:

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  31. #1797077

    Is éard a bheidh i luach risíochta tacair glanluachála nó idirbhirt 1,4 uair shuim an chostais reatha athsholáthair agus na risíochta féideartha todhchaíche.

    The exposure value of a netting set or a transaction shall be the product of 1,4 times the sum of the current replacement cost and the potential future exposure.

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  32. #1797082

    D'fhonn an costas reatha athsholáthair a ríomh, tabharfaidh institiúidí na luachanna margaidh reatha cothrom le dáta ar bhonn míosúil ar a laghad.

    In order to calculate the current replacement cost, institutions shall update current market values at least monthly.

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  33. #2026663

    Nochtfaidh institiúidí an costas athsholáthair atá ann faoi láthair mar a shonraítear in Airteagal 275(1) de na conarthaí a liostaítear in Iarscríbhinn II de CRR agus na díorthaigh chreidmheasa lena n-áirítear iad siúd atá lasmuigh den chlár comhardaithe.

    Institutions shall disclose the current replacement cost as specified in Article 275(1) of contracts listed in Annex II CRR and credit derivatives including those that are off-balance sheet.

    Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Text with EEA relevance)

  34. #2316114

    Seasann an ball seo do theicníc luachála lena léirítear an méid a cheanglófaí faoi láthair chun acmhainn seirbhíse sócmhainne a athsholáthar (dá ngairtear ‘costas athsholáthair reatha’ go minic).

    This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as 'current replacement cost').

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  35. #2591974

    Seasann an ball seo do theicníc luachála lena léirítear an méid a cheanglófaí faoi láthair chun acmhainn seirbhíse sócmhainne a athsholáthar (dá ngairtear ‘costas athsholáthair reatha’ go minic).

    This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as ‘current replacement cost’).

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  36. #2735259

    beidh asbhaint an chorrlaigh athrúcháin a íocadh teoranta do chion diúltach an chostais athsholáthair reatha de luach na risíochta;

    the deduction of variation margin paid shall be limited to the negative current replacement cost portion of the exposure value;

    Commission Delegated Regulation (EU) 2023/662 of 20 January 2023 amending Delegated Regulation (EU) 2015/63 as regards the methodology for the calculation of liabilities arising from derivatives

  37. #2765116

    Déanfar na díorthaigh a thuairisciú ag a gcostas athsholáthair. Más féidearthacht é an cúiteamh i measc na neamhchosaintí éagsúla, féadfar na sonraí a sholáthar mar ghlanluachanna (i.e. neamhchosaint fhada + neamhchosaint ghearr).

    The derivatives shall be reported at their replacement cost If there is possibility of compensations among the different exposures the data may be provided in net values (i.e. long exposure+short exposure).

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  38. #2973379

    In imthosca den sórt sin, féadfar gurb é costas athsholáthair na n-ábhar an tomhas is fearr atá ar fáil ar a nglanluach inréadaithe.

    In such circumstances, the replacement cost of the materials may be the best available measure of their net realisable value.

    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)

  39. #2987503

    Teicníc luachála lena léirítear an méid a cheanglófaí faoi láthair chun acmhainn seirbhíse sócmhainne a athsholáthar (dá ngairtear go minic costas athsholáthair reatha).

    A valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as current replacement cost).

    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)

  40. #2987600

    B8 Léiríonn an cur chuige costais an méid a d’éileofaí faoi láthair chun acmhainn seirbhíse sócmhainne a athsholáthar (dá dtagraítear mar chostas athsholáthair reatha go minic).

    B8 The cost approach reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as current replacement cost).

    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)

  41. #2987604

    In gcuid mhór cásanna, úsáidtear modh an chostais athsholáthair reatha chun luach cóir sócmhainní inláimhsithe a úsáidtear i gcomhcheangal le sócmhainní eile nó le sócmhainní agus dliteanais eile a thomhas.

    In many cases the current replacement cost method is used to measure the fair value of tangible assets that are used in combination with other assets or with other assets and liabilities.

    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)

  42. #576234

    Má táthar chun luacháil de réir costais athsholáthair a úsáid seachas luacháil de réir costais stairiúil, ní mór, ar an gcéad dul síos, earraí caipitil a fhaightear mar éadáil le linn tréimhsí éagsúla a luacháil ar bhonn aonchineálach, i.e. praghsanna bonnbhliana.

    To go from a valuation at historic cost to one at replacement cost, it is necessary firstly to value capital goods acquired over a number of different periods on a homogeneous basis, i.e. base-year prices.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  43. #587135

    Maidir le hionstraimí díorthacha a liostaítear in Iarscríbhinn II, bainfear úsáid as suim an chostais athsholáthair reatha agus na risíochta féideartha todhchaí ar chreidmheas arna ríomh i gcomhréir le Caibidil 6 in ionad an mhéid ainmniúil;

    For derivative instruments listed in Annex II, the sum of the current replacement cost and the potential future credit exposure calculated in accordance with Chapter 6 shall be used in place of the nominal amount;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  44. #587138

    Féadfaidh suimeanna atá dlite ag contrapháirtithe le hionstraimí díorthacha a liostaítear in Iarscríbhinn II atá in ionannas le tráinsí níos sóisearaí ná an tráinse atá i gceist a thomhas ag a gcostas athsholáthair reatha, gan na risíochtaí creidmheasa ionchasacha sa todhchaí, agus an leibhéal feabhsaithe á ríomh;

    Capitalised future income shall not be included in the measured L. Amounts due by counterparties to derivative instruments listed in Annex II that represent tranches more junior than the tranche in question may be measured at their current replacement cost, without the potential future credit exposures, in calculating the enhancement level;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  45. #587672

    maidir le risíochtaí a bhfuil aibíocht iarmhair níos lú ná aon bhliain amháin acu, déanfar comparáid ar bhonn rialta idir an costas athsholáthair (risíocht reatha) agus próifíl na risíochta réadaithe, agus déanfar sonraí a stóráil a cheadódh comparáid den sórt sin.

    for exposures with a residual maturity below one year, compare on a regular basis the replacement cost (current exposure) and the realised exposure profile, and store data that would allow such a comparison.

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  46. #590620

    nuair a ríomhtar uimhreoir an NGR i gcomhréir le hAirteagal 274(1) de Rialachán (AE) Uimh 575/2013 agus díreach sula malairtítear an corrlach athrúcháin ag deireadh na tréimhse socraíochta, agus is é an t-ainmneoir an costas athsholáthair comhiomláin;

    where the numerator of NGR is calculated in accordance with Article 274(1) of Regulation (EU) No 575/2013 and just before the variation margin is actually exchanged at the end of the settlement period, and the denominator is the gross replacement cost;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  47. #590622

    nuair a ríomhtar uimhreoir an NGR i gcomhréir le hAirteagal 274(1) den Rialachán sin agus díreach sula malairtítear na corrlaigh athrúcháin ag deireadh na tréimhse socraíochta, agus is é an t-ainmneoir an costas athsholáthair comhiomláin;

    where the numerator of NGR is calculated in accordance with Article 274(1) of that Regulation and just before variation margins are actually exchanged at the end of the settlement period, and the denominator is gross replacement cost;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  48. #1438945

    (4) Faoi réir fhomhír (5) den mhír seo, chun críocha fhomhír (3) (b) den mhír seo, is é an méid comhroghnach cuí, i ndáil le haon ítim a thaispeántar i gclár comhardaithe cuideachta, an méid a bheadh taispeánta maidir leis an ítim sin dá mbeadh sócmhainní d'aon aicme, atá ar áireamh faoin ítim sin de réir méid arna chinneadh le haon mhodh a cheadaítear leis an mír seo, curtha san áireamh, ina ionad sin, de réir a gcostas athshuímh amhail ar dháta an chláir chomhardaithe.

    (4) Subject to subparagraph (5) of this paragraph, for the purposes of subparagraph (3) (b) of this paragraph, the relevant alternative amount, in relation to any item shown in a company's balance sheet, is the amount which would have been shown in respect of that item if assets of any class included under that item at an amount determined by any method permitted by this paragraph had instead been included at their replacement cost as at the balance sheet date.

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  49. #1438947

    (5) Féadfar an méid comhroghnach cuí a chinneadh faoi threoir an phraghais ceannaigh iarbhír, nó an chostais táirgthe iarbhír, is déanaí roimh dháta an chláir chomhardaithe de shócmhainní d'aon aicme atá ar áireamh faoin ítim atá i gceist in ionad é a chinneadh faoi threoir a gcostais athshuímh amhail ar an dáta sin, ach ní dhéanfar amhlaidh ach amháin i gcás inar dóigh le stiúrthóirí na cuideachta gur modh níos iomchuí an chéad mhodh acu sin i gcás sócmhainní den aicme sin.

    (5) The relevant alternative amount may be determined by reference to the most recent actual purchase price or production cost before the balance sheet date of assets of any class included under the item in question instead of by reference to their replacement cost as at that date, but only if the former appears to the directors of the company to constitute the more appropriate approach in the case of assets of that class.

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  50. #1456217

    (b) costas athsholáthair díluachta maoine eile de chuid an ghnóthais, is é sin le rá, costas athsholáthair na maoine arna laghdú mar is cuí chun freagairt dá haois, dá riocht agus dá seanchaiteacht agus d'aon fhachtóir eile, arb é is éifeacht leis a luach a laghdú go dtí luach is lú ná an costas athsholáthair,

    ( b ) the depreciated replacement cost of other property of the undertaking, that is to say, the cost of replacement of the property reduced where appropriate to allow for its age, condition and obsolescence and for any other factor, the effect of which is to reduce its value to less than the cost of replacement,

    Number 2 of 1988: VALUATION ACT, 1988