Maidir le cuntas a choinneáil ar amluach roghanna i gcomhréir le mír 6.5.15 níl feidhm aige sin ach amháin a mhéid a bhaineann an t-amluach leis an mír fhálaithe (amluach ailínithe).
The accounting for the time value of options in accordance with paragraph 6.5.15 applies only to the extent that the time value relates to the hedged item (aligned time value).
Socrófar na míchothromaíochtaí ag praghas a léiríonn luach fíor-ama an fhuinnimh.
The imbalances shall be settled at a price that reflects the real-time value of energy.
éifeacht an amluacha airgid agus na n-athruithe san amluach airgid; agus
the effect of the time value of money and changes in the time value of money; and
éifeacht an amhluacha airgid agus athruithe in amhluach airgid agus éifeacht an riosca airgeadais agus athruithe sa riosca airgeadais.
the effect of the time value of money and changes in the time value of money and the effect of financial risk and changes in financial risk.
[Féach: Cúlchiste le haghaidh athrú ar luach amluacha roghanna]
[Refer: Reserve of change in value of time value of options]
Athrú ar luach amluacha roghanna [abstract]
Change in value of time value of options [abstract]
Ráta lascaine a úsáidtear chun amluach an airgid a léiriú, iarmhéideanna cuntais iarchurtha rialála
Discount rate used to reflect time value of money, regulatory deferral account balances
Gnóthachain (caillteanais) ar an athrú ar luach amluacha roghanna, roimh cháin
Gains (losses) on change in value of time value of options, before tax
Gnóthachain (caillteanais) ar an athrú ar luach amluacha roghanna, glan ó cháin
Gains (losses) on change in value of time value of options, net of tax
[Féach: Cúlchiste d’athrú ar luach amluacha roghanna; Ioncam cuimsitheach eile]
[Refer: Reserve of change in value of time value of options; Other comprehensive income]
Ioncam cuimsitheach eile, roimh cháin, athrú ar luach amluacha roghanna
Other comprehensive income, before tax, change in value of time value of options
Ioncam cuimsitheach eile, glan ó cháin, athrú ar luach amluacha roghanna
Other comprehensive income, net of tax, change in value of time value of options
Ráta toraidh a úsáidtear chun amluach airgid a léiriú, iarmhéideanna cuntais iarchurtha rialála
Rate of return used to reflect time value of money, regulatory deferral account balances
Coigeartuithe athaicmiúcháin ar an athrú ar luach amluacha roghanna, roimh cháin
Reclassification adjustments on change in value of time value of options, before tax
Coigeartuithe athaicmiúcháin ar an athrú ar luach amluacha roghanna, glan ó cháin
Reclassification adjustments on change in value of time value of options, net of tax
Cúlchiste d’athrú ar luach amluacha roghanna
Reserve of change in value of time value of options
Cúlchiste d’athrú ar luach amluacha roghanna [member]
Reserve of change in value of time value of options [member]
[Féach: Cúlchiste le haghaidh athrú ar luach amluacha roghanna]
[Refer: Reserve of change in value of time value of options]
Athrú ar luach amluacha roghanna [abstract]
Change in value of time value of options [abstract]
Ráta lascaine a úsáidtear chun amluach an airgid a léiriú, iarmhéideanna cuntais iarchurtha rialála
Discount rate used to reflect time value of money, regulatory deferral account balances
Gnóthachain (caillteanais) ar an athrú ar luach amluacha roghanna, roimh cháin
Gains (losses) on change in value of time value of options, before tax
Gnóthachain (caillteanais) ar an athrú ar luach amluacha roghanna, glan ó cháin
Gains (losses) on change in value of time value of options, net of tax
[Féach: Cúlchiste d’athrú ar luach amluacha roghanna; Ioncam cuimsitheach eile]
[Refer: Reserve of change in value of time value of options; Other comprehensive income]
Ioncam cuimsitheach eile, roimh cháin, athrú ar luach amluacha roghanna
Other comprehensive income, before tax, change in value of time value of options
Ioncam cuimsitheach eile, glan ó cháin, athrú ar luach amluacha roghanna
Other comprehensive income, net of tax, change in value of time value of options
Ráta toraidh a úsáidtear chun amluach airgid a léiriú, iarmhéideanna cuntais iarchurtha rialála
Rate of return used to reflect time value of money, regulatory deferral account balances
Coigeartuithe athaicmiúcháin ar an athrú ar luach amluacha roghanna, roimh cháin
Reclassification adjustments on change in value of time value of options, before tax
Coigeartuithe athaicmiúcháin ar an athrú ar luach amluacha roghanna, glan ó cháin
Reclassification adjustments on change in value of time value of options, net of tax
Cúlchiste d’athrú ar luach amluacha roghanna
Reserve of change in value of time value of options
Cúlchiste d’athrú ar luach amluacha roghanna [member]
Reserve of change in value of time value of options [member]
Léiríonn an ráta lascaine an t-amluach airgid ach ní léiríonn sé an riosca achtúireach ná infheistíochta.
The discount rate reflects the time value of money but not the actuarial or investment risk.
amluach airgid, arna léiriú ag ráta úis reatha an mhargaidh atá saor ó riosca;
the time value of money, represented by the current market risk-free rate of interest;
amluach airgid; agus
the time value of money; and
Is amhlaidh sin toisc go n-áirítear amluach sa phréimh a íoctar le haghaidh na céadrogha agus, mar a luaitear i mír AG99BA, ní áirítear amluach céadrogha i riosca aontaobhach ainmnithe.
This is because the premium paid for the option includes time value and, as stated in paragraph AG99BA, a designated one-sided risk does not include the time value of an option.
Chun measúnú a dhéanamh ar éifeachtacht fálaithe, breithníonn eintiteas go ginearálta amluach airgid.
In assessing the effectiveness of a hedge, an entity generally considers the time value of money.
idirdhealú idir na méideanna atá bainteach le hamluach na roghanna lena bhfálaítear míreanna fálaithe a bhaineann le hidirbhearta agus na méideanna atá bainteach le hamluach roghanna lena bhfálaítear míreanna fálaithe a bhaineann le tréimhse ama nuair a thugann eintiteas cuntas ar amluach rogha i gcomhréir le mír 6.5.15 de IFRS 9; agus
differentiates between the amounts associated with the time value of options that hedge transaction related hedged items and the amounts associated with the time value of options that hedge time-period related hedged items when an entity accounts for the time value of an option in accordance with paragraph 6.5.15 of IFRS 9; and
Cuntas a choinneáil ar amluach roghanna
Accounting for the time value of options
Is iad AA1 agus AA5 amluach na céadrogha ar dhíol agus na céadrogha ar cheannach, faoi seach.
The time value of the put and call are CU1 and CU5 respectively.
Comaoin i leith am luach airgid
Consideration for the time value of money
I gcásanna áirithe, áfach, féadtar an ghné amluacha airgid a mhodhnú (i.e. féadfaidh sé a bheith neamhfhoirfe).
However, in some cases, the time value of money element may be modified (ie imperfect).
Dá thoradh sin, déantar an t-amluach airgid a mhodhnú.
Consequently, the time value of money element is modified.
Amluach airgid
Time value of money
Ní áirítear amluach céadrogha ceannaithe sa riosca fálaithe toisc nach comhpháirt den idirbheart réamhaisnéise a dhéanann difear do bhrabús nó do chaillteanas é an t-amluach (mír 86(b)).
The hedged risk does not include the time value of a purchased option, because the time value is not a component of the forecast transaction that affects profit or loss.
Nuair a thomhaistear neamhéifeachtacht fálaithe, cuirfidh eintiteas amluach airgid san áireamh.
When measuring hedge ineffectiveness, an entity shall consider the time value of money.
Dá bhrí sin, má bhaineann amluach na rogha leis an méid seo a leanas:
Hence, if the time value of the option relates to:
mír fhálaithe a bhaineann le tréimhse ama, bheadh an caiteachas amúchta a bhaineann leis an amluach cothrom le nialas.
a time-period related hedged item, the amortisation expense related to the time value is nil.
Dá bhrí sin, mura bhfuil téarmaí criticiúla na rogha agus na míre fálaithe ailínithe ina n-iomláine, cinnfidh eintiteas an t-amluach ailínithe, i.e. an méid den amluach atá san áireamh sa phréimh (amluach iarbhír) a bhaineann leis an mír fhálaithe (agus ar cheart plé leis, dá bhrí sin, i gcomhréir le mír 6.5.15).
Hence, if the critical terms of the option and the hedged item are not fully aligned, an entity shall determine the aligned time value, ie how much of the time value included in the premium (actual time value) relates to the hedged item (and therefore should be treated in accordance with paragraph 6.5.15).
más rud é, tráth a chuirtear tús leis an ngaolmhaireacht fálaithe, go bhfuil an t-amluach iarbhír níos airde ná an t-amluach ailínithe, déanfaidh an t-eintiteas mar seo a leanas:
if, at inception of the hedging relationship, the actual time value is higher than the aligned time value, the entity shall:
san amluach iarbhír; agus
the actual time value; and
san amluach ailínithe.
the aligned time value.