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3 results in 2 documents

  1. #585168

    Féadfar a cheangal ar pháirtí seachas an léasaí íocaíocht a dhéanamh a bhaineann le luach iarmharach ar mhaoin léasaithe agus comhlíonann an oibleagáid íocaíochta sin an tsraith coinníollacha in Airteagal 201 maidir le hincháilitheacht soláthraithe cosanta chomh maith leis na ceanglais chun cineálacha eile ráthaíochtaí a aithint dá bhforáiltear in Airteagail 213 go 215, agus féadfar an oibleagáid íocaíochta sin a chur san áireamh mar chosaint neamhchistithe creidmheasa faoi Chaibidil 4.

    A party other than the lessee may be required to make a payment related to the residual value of a leased property and that payment obligation fulfils the set of conditions in Article 201 regarding the eligibility of protection providers as well as the requirements for recognising other types of guarantees provided in Articles 213 to 215, that payment obligation may be taken into account as unfunded credit protection under Chapter 4.

    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

  2. #2982054

    Más faoi bhun an mhargaidh go suntasach iad na híocaíochtaí léasa a shonraítear sa chonradh léasa, d’fhéadfadh cuid de na híocaíochtaí teagmhasacha leis an léasóir (an scairshealbhóir díola), nó na híocaíochtaí sin uile, a éilítear le comhshocrú ar leithligh le haghaidh íocaíochtaí teagmhasacha a bheith ina n-íocaíochtaí, ó thaobh substainte de, chun réadmhaoin ar léas a úsáid ar cheart don fhaighteoir a aithint ar leithligh ina ráitis airgeadais iar-chomhcheangail.

    If the lease payments specified in the lease contract are significantly below market, some or all of the contingent payments to the lessor (the selling shareholder) required by a separate arrangement for contingent payments might be, in substance, payments for the use of the leased property that the acquirer should recognise separately in its post-combination financial statements.

    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)

  3. #2982055

    Os a choinne sin, má shonraítear leis an gconradh léasa íocaíochtaí léasa atá comhsheasmhach le téarmaí an mhargaidh le haghaidh na réadmhaoine ar léas, d’fhéadfadh an comhshocrú le haghaidh íocaíochtaí teagmhasacha leis an scairshealbhóir díola a bheith ina chomaoin theagmhasach sa chomhcheangal gnó.

    In contrast, if the lease contract specifies lease payments that are consistent with market terms for the leased property, the arrangement for contingent payments to the selling shareholder may be contingent consideration in the business combination.

    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)