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  1. #2318369

    Tuairisc ar théarmaí agus coinníollacha sócmhainní airgeadais a ghealltar mar chomhthaobhacht ar dhliteanais nó ar dhliteanais theagmhasacha

    Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities

    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)

  2. #2318372

    [Féach: Sócmhainní airgeadais a ghealltar mar chomhthaobhacht ar dhliteanais nó ar dhliteanais theagmhasacha; Dliteanais theagmhasacha [member]]

    [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]

    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)

  3. #2321277

    Sócmhainní airgeadais a ghealltar mar chomhthaobhacht ar dhliteanais nó ar dhliteanais theagmhasacha

    Financial assets pledged as collateral for liabilities or contingent liabilities

    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)

  4. #2448802

    Tréith lena tugtar le fios cibé acu an bhfuil ionstraim incháilithe le bheith geallta mar chomhthaobhacht le haghaidh oibríochtaí creidmheasa an Eurochórais.

    Attribute indicating whether an instrument is eligible to be pledged as collateral for Eurosystem credit operations.

    Guideline (EU) 2022/971 of the European Central Bank of 19 May 2022 on the Centralised Securities Database and the production of securities issues statistics and repealing Guideline 2012/689/EU (ECB/2012/21) and Guideline (EU) 2021/834 (ECB/2021/15) (ECB/2022/25)

  5. #2594281

    Tuairisc ar théarmaí agus coinníollacha sócmhainní airgeadais a ghealltar mar chomhthaobhacht ar dhliteanais nó ar dhliteanais theagmhasacha

    Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities

    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)

  6. #2594284

    [Féach: Sócmhainní airgeadais a ghealltar mar chomhthaobhacht ar dhliteanais nó ar dhliteanais theagmhasacha; Dliteanais theagmhasacha [member]]

    [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]

    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)

  7. #2597058

    Sócmhainní airgeadais a ghealltar mar chomhthaobhacht ar dhliteanais nó ar dhliteanais theagmhasacha

    Financial assets pledged as collateral for liabilities or contingent liabilities

    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)

  8. #2752785

    Sócmhainn arna cur i ngeall mar chomhthaobhacht

    Asset pledged as collateral

    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)

  9. #2755899

    Sainaithin sócmhainní a choimeádtar i gclár comhardaithe an ghnóthais arna gcur i ngeall mar chomhthaobhacht.

    Identify assets kept in the undertaking’s balance–sheet that are pledged as collateral.

    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)

  10. #2977089

    a chuirtear sócmhainní airgeadais nó eile i ngeall mar chomhthaobhacht le haghaidh dliteanais airgeadais neamhiontaofa;

    financial or other assets are pledged as collateral for non-recourse financial 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)

  11. #2316452

    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

    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)

  12. #2318371

    An tuairisc ar na téarmaí agus coinníollacha a bhaineann le sócmhainní airgeadais a ghealltar mar chomhthaobhacht ar dhliteanais nó ar dhliteanais theagmhasacha.

    The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities.

    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)

  13. #2324464

    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

    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)

  14. #2324622

    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

    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)

  15. #2592309

    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

    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)

  16. #2594283

    An tuairisc ar na téarmaí agus coinníollacha a bhaineann le sócmhainní airgeadais a ghealltar mar chomhthaobhacht ar dhliteanais nó ar dhliteanais theagmhasacha.

    The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities.

    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)

  17. #2600242

    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

    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)

  18. #2600398

    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

    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)

  19. #583624

    Féadfaidh na Ballstáit nó a n-údaráis inniúla a cheadú go láimhseálfar scaireanna atá ina sealúchais indíreacha réadmhaoine choibhéiseacha mar shealúchas díreach réadmhaoine ar an gcoinníoll go rialófar an sealúchas indíreach sin go sonrach i ndlí náisiúnta an Bhallstáit agus nuair a chuirfear i ngeall mar chomhthaobhacht é go soláthróidh sé cosaint choibhéiseach do chreidiúnaithe.

    Member States or their competent authorities may allow shares constituting an equivalent indirect holding of real estate to be treated as a direct holding of real estate provided that such an indirect holding is specifically regulated in the national law of the Member State concerned and that, when pledged as collateral, it provides equivalent protection to creditors.

    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

  20. #585095

    Tá iasachtaí arna n-urrú le maoin thráchtála dhochorraithe incháilithe i gcás ina ndéantar an cóimheas Iasachta/Luacha 60 % a shárú suas go dtí uasleibhéal 70 % más mó ná 10 % ar a laghad an sárú a dhéanann luach na sócmhainní iomlána atá curtha i ngeall mar chomhthaobhacht do na bannaí faoi chumhdach ar an méid ainmniúil gan íoc ar an mbanna faoi chumhdach, agus go gcomhlíonann éileamh na sealbhóirí bannaí na ceanglais maidir le deimhneacht dhlíthiúil atá leagtha amach i gCaibidil 4.

    Loans secured by commercial immovable property are eligible where the Loan to Value ratio of 60 % is exceeded up to a maximum level of 70 % if the value of the total assets pledged as collateral for the covered bonds exceed the nominal amount outstanding on the covered bond by at least 10 %, and the bondholders' claim meets the legal certainty requirements set out in 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

  21. #2321279

    Méid na sócmhainní airgeadais atá geallta ag an eintiteas ar dhliteanais nó ar dhliteanais theagmhasacha, lena n-áirítear méideanna atá athaicmithe i gcomhréir le mír 3.2.23(a) de IFRS 9.

    The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9.

    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)

  22. #2537155

    Leagtar amach leis an tábla seo a leanas an bealach chun eisiúint banna faoi chumhdach de EUR 100 a thuairisciú i gcás ina gcoinnítear 15 % gan bheith curtha i ngeall agus i gcás ina gcoinnítear 10 % agus ina gcuirtear i ngeall mar chomhthaobhacht in idirbheart athcheannaigh EUR 11 le banc ceannais í, i gcás ina gcuimsítear leis an gcomhthiomsú cumhdaigh iasachtaí neamhurraithe agus inarb é EUR 150 suim ghlanluacha na n-iasachtaí.

    The following table sets out how to report covered bond issuance of EUR 100 of which 15 % is retained and not pledged and 10 % is retained and pledged as collateral in a EUR 11 repo transaction with a central bank, where the cover pool comprises unsecured loans and the carrying amount of the loans is EUR 150.

    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)

  23. #2597060

    Méid na sócmhainní airgeadais atá geallta ag an eintiteas ar dhliteanais nó ar dhliteanais theagmhasacha, lena n-áirítear méideanna atá athaicmithe i gcomhréir le mír 3.2.23(a) de IFRS 9.

    The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9.

    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)

  24. #2836573

    Ba cheart a áireamh leis an mbeartas sin go ndéantar na cúlsócmhainní a leithscaradh go hiomlán ó shócmhainní an eisitheora féin ag gach tráth, nach bhfuil na cúlsócmhainní ualaithe nó nach ngealltar mar chomhthaobhacht iad, agus go mbeidh rochtain mhear ag an eisitheoir comharthaí sócmhainn-tagartha ar na cúlsócmhainní sin.

    That policy should ensure that the reserve assets are fully segregated from the issuer’s own assets at all times, that the reserve assets are not encumbered or pledged as collateral, and that the issuer of asset-referenced tokens has prompt access to those reserve assets.

    Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (Text with EEA relevance)

  25. #2982574

    suim ghlanluacha na sócmhainní airgeadais atá geallta aige mar chomhthaobhacht le haghaidh dliteanais nó le haghaidh dliteanais theagmhasacha, lena n-áirítear méideanna atá athaicmithe i gcomhréir le mír 3.2.23(a) de IFRS 9; agus

    the carrying amount of financial assets it has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9; and

    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)

  26. #3238191

    Féadfaidh na Ballstáit nó a n-údaráis inniúla a cheadú go láimhseálfar scaireanna atá ina sealúchas indíreach coibhéiseach réadmhaoine mar shealúchas díreach réadmhaoine ar choinníoll go rialófar sealúchas indíreach den sórt sin go sonrach i ndlí náisiúnta an Bhallstáit agus nuair a chuirfear i ngeall mar chomhthaobhacht é go soláthrófar leis cosaint choibhéiseach do chreidiúnaithe. [Tá/Níl/Ní bhaineann le hábhar]

    Member States or their competent authorities may allow shares constituting an equivalent indirect holding of immovable property to be treated as a direct holding of immovable property provided that such indirect holding is specifically regulated in the national law of the Member State and, when pledged as collateral, provides equivalent protection to creditors.

    Commission Implementing Regulation (EU) 2024/796 of 4 March 2024 amending the implementing technical standards laid down in Implementing Regulation (EU) No 650/2014 as regards the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council