#585005
Beidh luach láithreach na n-íocaíochtaí léasa íosta ar mhiondíol incháilithe mar risíocht ar mhiondíol.
The present value of retail minimum lease payments is eligible for the retail exposure class.
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#585166
Beidh luach na risíochta do léasanna cothrom leis na híocaíochtaí léasa íosta lascainithe.
The exposure value for leases shall be the discounted minimum lease payments.
#585167
Is é a bheidh sna híocaíochtaí léasa íosta na híocaíochtaí thar an téarma léasa a cheanglaítear nó a cheanglófar ar an léasaí a dhéanamh agus aon céadrogha ar cheannach sladmhargaidh a bhfuil a fheidhmiú réasúnta cinnte.
Minimum lease payments are the payments over the lease term that the lessee is or can be required to make and any bargain option the exercise of which is reasonably certain.
#585314
Anuas ar na risíochtaí atá liostaithe sa chéad fhomhír, áireofar luach láithreach na n-íocaíochtaí léasa íosta ar mhiondíol in aicme na risíochtaí ar mhiondíol.
In addition to the exposures listed in the first subparagraph, the present value of retail minimum lease payments shall be included in the retail exposure class.
#1501633
ciallaíonn “luach reatha”, i ndáil le híocaíochtaí léasa íosta, luach na n-íocaíochtaí sin arna lascainiú go dtí a luach láithreach de réir ráta a thabharfaidh, nuair a chuirtear i bhfeidhm é tráth tionscanta an léasa—
"current value", in relation to minimum lease payments, means the value of those payments discounted to their present value at a rate which, when applied at the inception of the lease to—
#1534129
ciallaíonn ‘luach reatha’, i ndáil le híocaíochtaí léasa íosta, luach na n-íocaíochtaí sin arna lascainiú go dtí a luach láithreach de réir ráta a thabharfaidh, nuair a chuirtear chun feidhme é tráth tionscanta an léasa—
'current value', in relation to minimum lease payments, means the value of those payments discounted to their present value at a rate which, when applied at the inception of the lease to—
#1534712
ciallaíonn ‘luach reatha’, i ndáil le híocaíochtaí léasa íosta, luach na n-íocaíochtaí sin arna lascainiú go dtí a luach láithreach de réir ráta a thabharfaidh, nuair a chuirtear chun feidhme é tráth tionscanta an léasa—
'current value', in relation to minimum lease payments, means the value of those payments discounted to their present value at a rate which, when applied at the inception of the lease to—
#585669
Beidh na híocaíochtaí léasa íosta comhdhéanta de na híocaíochtaí a cheanglaítear nó is féidir a cheangal ar an léasaí a dhéanamh i rith théarma an léasa agus aon rogha margaidh (i.e. rogha a bhfuil a feidhmiú réasúnta cinnte).
Minimum lease payments shall comprise the payments over the lease term that the lessee is or can be required to make and any bargain option (i.e. option the exercise of which is reasonably certain).
#1501627
—(1) Ní léas cáilitheach chun críocha alt 45 den Acht Airgeadais, 1986 , léas airgeadais, is é sin le rá—
—(1) A finance lease, that is to say— [GA] ( a ) a lease in respect of a qualifying premises where at the inception of the lease the aggregate of the current value of the minimum lease payments, including any initial payment but excluding any payment or part thereof for which the lessor will be accountable to the lessee, payable by the lessee in relation to the lease amounts to an amount equal to 90 per cent. or more of the fair value of the qualifying premises, or [GA]
#1501645
ciallaíonn “íocaíochtaí léasa íosta” na híocaíochtaí íosta thar a mbeidh fágtha de théarma an léasa a bheidh le híoc leis an léasóir agus folaíonn sé aon iarmharmhéid a bheidh le híoc leis an léasóir ag deireadh théarma an léasa agus a bheidh ráthaithe ag an léasaí nó ag duine a bhfuil baint aige leis an léasaí;
"minimum lease payments" means the minimum payments over the remaining part of the term of the lease to be paid to the lessor and includes any residual amount which is to be paid to the lessor at the end of the term of the lease and which is guaranteed by the lessee or by a person who is connected with the lessee;
#1534141
ciallaíonn ‘íocaíochtaí léasa íosta’ na híocaíochtaí íosta thar a mbeidh fágtha de théarma an léasa a bheidh le híoc leis an léasóir agus folaíonn sé aon iarmharmhéid a bheidh le híoc leis an léasóir ag deireadh théarma an léasa agus a bheidh ráthaithe ag an léasaí nó ag duine a bhfuil baint aige nó aici leis an léasaí;
'minimum lease payments' means the minimum payments over the remaining part of the term of the lease to be paid to the lessor, and includes any residual amount to be paid to the lessor at the end of the term of the lease and guaranteed by the lessee or by a person connected with the lessee;
#1534147
(i) léas i leith áitribh cháilithigh i gcás gurb ionann, tráth tionscanta an léasa, comhiomlán luach reatha na n-íocaíochtaí léasa íosta (lena n-áirítear aon íocaíocht tosaigh ach gan aon íocaíocht nó cuid d'aon íocaíocht a áireamh a mbeidh an léasóir cuntasach don léasaí inti) is iníoctha ag an léasaí i ndáil leis an léas, agus méid is comhionann le 90 faoin gcéad nó níos mó de luach cóir an áitribh cháilithigh, nó
(i) a lease in respect of a qualifying premises where, at the inception of the lease, the aggregate of the current value of the minimum lease payments (including any initial payment but excluding any payment or part of any payment for which the lessor will be accountable to the lessee) payable by the lessee in relation to the lease amounts to 90 per cent or more of the fair value of the qualifying premises, or
#1534724
ciallaíonn ‘íocaíochtaí léasa íosta’ na híocaíochtaí íosta thar a mbeidh fágtha de théarma an léasa a bheidh le híoc leis an léasóir agus folaíonn sé aon iarmharmhéid a bheidh le híoc leis an léasóir ag deireadh théarma an léasa agus a bheidh ráthaithe ag an léasaí nó ag duine a bhfuil baint aige nó aici leis an léasaí;
'minimum lease payments' means the minimum payments over the remaining part of the term of the lease to be paid to the lessor, and includes any residual amount to be paid to the lessor at the end of the term of the lease and guaranteed by the lessee or by a person connected with the lessee;
#1534730
(i) léas i leith áitribh cháilithigh i gcás gurb ionann, tráth tionscanta an léasa, comhiomlán luach reatha na n-íocaíochtaí léasa íosta (lena n-áirítear aon íocaíocht tosaigh ach gan aon íocaíocht nó cuid d'aon íocaíocht a áireamh a mbeidh an léasóir cuntasach don léasaí inti) is iníoctha ag an léasaí i ndáil leis an léas, agus méid is comhionann le 90 faoin gcéad nó níos mó de luach cóir an áitribh cháilithigh, nó
(i) a lease in respect of a qualifying premises where, at the inception of the lease, the aggregate of the current value of the minimum lease payments (including any initial payment but excluding any payment or part of any payment for which the lessor will be accountable to the lessee) payable by the lessee in relation to the lease amounts to 90 per cent or more of the fair value of the qualifying premises, or