Sócmhainní neamhairgid reatha agus a ghealltar mar chomhthaobhacht dá bhfuil ceart ag an aistrí de bhun conartha nó custaim comhthaobhacht a dhíol nó a athghealladh
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Sócmhainní neamhairgid atá ann faoi láthair agus a ghealltar mar chomhthaobhacht dá bhfuil ceart ag an aistrí de bhun conartha nó custaim comhthaobhacht a dhíol nó a athghealladh
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Sócmhainní neamhairgid neamhreatha a ghealltar mar chomhthaobhacht dá bhfuil ceart ag an aistrí de bhun conartha nó custaim comhthaobhacht a dhíol nó a athghealladh
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Sócmhainní neamhairgid reatha agus a ghealltar mar chomhthaobhacht dá bhfuil ceart ag an aistrí de bhun conartha nó custaim comhthaobhacht a dhíol nó a athghealladh
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Sócmhainní neamhairgid atá ann faoi láthair agus a ghealltar mar chomhthaobhacht dá bhfuil ceart ag an aistrí de bhun conartha nó custaim comhthaobhacht a dhíol nó a athghealladh
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Sócmhainní neamhairgid neamhreatha a ghealltar mar chomhthaobhacht dá bhfuil ceart ag an aistrí de bhun conartha nó custaim comhthaobhacht a dhíol nó a athghealladh
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
An méid sócmhainní comhthaobhachta neamhairgid reatha (amhail ionstraimí fiachais nó cothromais) a sholáthraítear d’aistrí, dá bhfuil ceart ag an aistrí de bhun conartha nó custaim an chomhthaobhacht a dhíol nó a athghealladh.
The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
An líon sócmhainní comhthaobhachta neamhairgid atá ann faoi láthair (amhail ionstraimí fiachais nó cothromais) a sholáthraítear d’aistrí, dá bhfuil ceart ag an aistrí de bhun conartha nó custaim an chomhthaobhacht a dhíol nó a athghealladh.
The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
An líon sócmhainní comhthaobhachta neamhairgid neamhreatha (amhail ionstraimí fiachais nó cothromais) a sholáthraítear d’aistrí, dá bhfuil ceart ag an aistrí de bhun conartha nó custaim an chomhthaobhacht a dhíol nó a athghealladh.
The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
An méid sócmhainní comhthaobhachta neamhairgid reatha (amhail ionstraimí fiachais nó cothromais) a sholáthraítear d’aistrí, dá bhfuil ceart ag an aistrí de bhun conartha nó custaim an chomhthaobhacht a dhíol nó a athghealladh.
The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
An líon sócmhainní comhthaobhachta neamhairgid atá ann faoi láthair (amhail ionstraimí fiachais nó cothromais) a sholáthraítear d’aistrí, dá bhfuil ceart ag an aistrí de bhun conartha nó custaim an chomhthaobhacht a dhíol nó a athghealladh.
The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
An líon sócmhainní comhthaobhachta neamhairgid neamhreatha (amhail ionstraimí fiachais nó cothromais) a sholáthraítear d’aistrí, dá bhfuil ceart ag an aistrí de bhun conartha nó custaim an chomhthaobhacht a dhíol nó a athghealladh.
The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
15 I gcás ina bhfuil comhthaobhacht (de shócmhainní airgeadais nó sócmhainní neamhairgeadais) ag eintiteas agus i gcás ina bhfuil cead aige an chomhthaobhacht a dhíol nó a athghealladh in éagmais mainneachtana ag úinéir na comhthaobhachta, nochtfaidh sé:
15 When an entity holds collateral (of financial or non-financial assets) and is permitted to sell or repledge the collateral in the absence of default by the owner of the collateral, it shall disclose:
Má sholáthraíonn aistreoir comhthaobhacht neamhairgid (amhail fiachas nó ionstraimí cothromais) don aistrí, tá cuntasaíocht don chomhthaobhacht ag an aistreoir agus an aistrí ag brath ar cibé an bhfuil nó nach bhfuil an ceart ag an aistrí chun an chomhthaobhacht a dhíol nó a athghealladh agus cibé an bhfuil nó nach bhfuil mainneachtain déanta ag an aistreoir.
If a transferor provides non-cash collateral (such as debt or equity instruments) to the transferee, the accounting for the collateral by the transferor and the transferee depends on whether the transferee has the right to sell or repledge the collateral and on whether the transferor has defaulted.
Má tá an ceart ag an aistrí de bhun conartha nó custaim comhthaobhacht a dhíol nó a athghealladh, ansin déanfaidh an t-aistreoir athaicmiú ar an tsócmhainn ina ráiteas maidir le riocht airgeadais (e.g. mar shócmhainn ar iasacht, ionstraimí cothromais atá curtha i ngeall nó athcheannach infhaighte) ar leithligh ó shócmhainní eile.
If the transferee has the right by contract or custom to sell or repledge the collateral, then the transferor shall reclassify that asset in its statement of financial position (eg as a loaned asset, pledged equity instruments or repurchase receivable) separately from other assets.