ciallaíonn "idirbheart athcheannaigh" aon idirbheart arna rialú ag comhaontú athcheannaigh nó comhaontú athcheannaigh droim ar ais;
"repurchase transaction" means any transaction governed by a repurchase agreement or a reverse repurchase agreement;
(h) comhaontuithe díola agus athcheannaigh agus comhaontuithe athcheannaigh freaschurtha a bhaineann le hurrúis inaistrithe,
(h) sale and repurchase and reverse repurchase agreements involving transferable securities,
Tuairisc ar bheartas cuntasaíochta maidir le comhaontuithe athcheannaigh agus athcheannaigh droim ar ais [text block]
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
An tuairisc ar bheartas cuntasaíochta an eintitis maidir le comhaontuithe athcheannaigh agus athcheannaigh droim ar ais.
The description of the entity's accounting policy for repurchase and reverse repurchase agreements.
Nochtadh maidir le comhaontuithe athcheannaigh agus athcheannaigh droim ar ais [text block]
Disclosure of repurchase and reverse repurchase agreements [text block]
An nochtadh maidir le comhaontuithe athcheannaigh agus athcheannaigh droim ar ais.
The disclosure of repurchase and reverse repurchase agreements.
ciallaíonn “idirbheart athcheannaigh” nó “idirbheart athcheannaigh droim ar ais” idirbheart athcheannaigh nó idirbheart athcheannaigh droim ar ais mar a shainmhínítear in Airteagal 3(9) de Rialachán (AE) 2015/2365 ó Pharlaimint na hEorpa agus ón gComhairle;
‘repurchase transaction’ or ‘reverse repurchase transaction’ mean repurchase transaction or reverse repurchase transaction as defined in Article 3(9) of Regulation (EU) 2015/2365 of the European Parliament and of the Council;
Nochtadh maidir le comhaontuithe athcheannaigh agus athcheannaigh droim ar ais [text block]
Disclosure of repurchase and reverse repurchase agreements [text block]
Tuairisc ar bheartas cuntasaíochta maidir le comhaontuithe athcheannaigh agus athcheannaigh droim ar ais [text block]
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
An tuairisc ar bheartas cuntasaíochta an eintitis maidir le comhaontuithe athcheannaigh agus athcheannaigh droim ar ais.
The description of the entity’s accounting policy for repurchase and reverse repurchase agreements.
An nochtadh maidir le comhaontuithe athcheannaigh agus athcheannaigh droim ar ais.
The disclosure of repurchase and reverse repurchase agreements.
ciallaíonn “idirbheart athcheannaigh” idirbheart a rialaítear le comhaontú trína aistríonn contrapháirtí urrúis, tráchtearraí nó cearta faoi ráthaíocht a bhaineann le teideal ar urrúis nó ar thráchtearraí i gcás ina n-eisíonn malartán aitheanta, a shealbhaíonn na cearta do na hurrúis nó do na tráchtearraí, an ráthaíocht sin, agus nuair nach dtugtar cead leis an gcomhaontú do chontrapháirtí urrús ná tráchtearra ar leith a aistriú nó a gheallúint chuig níos mó ná contrapháirtí amháin i gcomhthráth, faoi réir gealltanas iad a athcheannach, nó urrúis nó tráchtearraí ionadacha den tuairisc chéanna a athcheannach ar phraghas sainithe ar dháta amach anseo atá sainithe, nó atá le sainiú, ag an aistreoir, agus ar comhaontú é atá ina chomhaontú athcheannaigh don chontrapháirtí a bhfuil na hurrúis nó na tráchtearraí á ndíol aige agus atá ina chomhaontú athcheannaigh droim ar ais é don chontrapháirtí atá á gceannach;
‘repurchase transaction’ means a transaction governed by an agreement by which a counterparty transfers securities, commodities, or guaranteed rights relating to title to securities or commodities where that guarantee is issued by a recognised exchange which holds the rights to the securities or commodities and the agreement does not allow a counterparty to transfer or pledge a particular security or commodity to more than one counterparty at a time, subject to a commitment to repurchase them, or substituted securities or commodities of the same description at a specified price on a future date specified, or to be specified, by the transferor, being a repurchase agreement for the counterparty selling the securities or commodities and a reverse repurchase agreement for the counterparty buying them;
Má thugann comhaontú athcheannaigh ar phraghas athcheannaigh socraithe nó ar phraghas atá cothrom leis an bpraghas díola móide toradh iasachtóra, nó idirbheart iasachta urrús, ceart don aistrí chun sócmhainní atá comhchosúil agus ag a bhfuil luach cóir atá cothrom leis an tsócmhainn aistrithe ar dháta an athcheannaigh a ionadú, ní dhí-aithnítear an tsócmhainn a dhíoltar nó a thugtar ar iasacht faoi idirbheart athcheannaigh nó faoi idirbheart iasachta urrús, toisc go gcoinníonn an t-aistreoir na rioscaí agus luaíochtaí úinéireachta uile go substaintiúil.
If a repurchase agreement at a fixed repurchase price or a price equal to the sale price plus a lender's return, or a similar securities lending transaction, provides the transferee with a right to substitute assets that are similar and of equal fair value to the transferred asset at the repurchase date, the asset sold or lent under a repurchase or securities lending transaction is not derecognised because the transferor retains substantially all the risks and rewards of ownership.
ciallaíonn ‘idirbheart athcheannaigh’ nó ‘idirbheart athcheannaigh droim ar ais’ idirbheart athcheannaigh nó idirbheart athcheannaigh droim ar ais mar a shainmhínítear in Airteagal 3(9) de Rialachán (AE) 2015/2365 ó Pharlaimint na hEorpa agus ón gComhairle faoi seach;
‘repurchase transaction’ or ‘reverse repurchase transaction’ means respectively repurchase transaction or reverse repurchase transaction as defined in Article 3(9) of Regulation (EU) 2015/2365 of the European Parliament and of the Council;
Repurchase by a member of its currency held by the Fund
Repurchase by a member of its currency held by the Fund
A member shall repurchase these holdings if, in accordance with policies on repurchase that the Fund shall adopt and after consultation with the member, the Fund represents to the member that it should repurchase because of an improvement in its balance of payments and reserve position.
A member shall repurchase these holdings if, in accordance with policies on repurchase that the Fund shall adopt and after consultation with the member, the Fund represents to the member that it should repurchase because of an improvement in its balance of payments and reserve position.
Transitional Provisions with Respect to Repurchase, Payment of Additional Subscriptions, Gold, and Certain Operational Matters
Transitional Provisions with Respect to Repurchase, Payment of Additional Subscriptions, Gold, and Certain Operational Matters
(ii) na scaireanna a fhuascailt, a athcheannach nó a réadú ar shlí eile,
(ii) the redemption, repurchase or other realisation of the shares,
Iasachtú urrús agus comhaontuithe athcheannaigh
Securities lending and repurchase agreements
comhaontuithe athcheannaigh gearrthéarmacha ar dliteanais de chuid institiúidí airgeadais airgeadaíochta iad;
short-term repurchase agreements (repos) which are liabilities of monetary financial institutions;
Féadfaidh an tiomantas athcheannaigh a bheith ar dháta socraithe sa todhchaí nó ar dháta aibíochta "oscailte".
The commitment to repurchase may be either on a specified future date or an "open" maturity.
Tábla 5.2 — Príomhghnéithe a bhaineann le hiasachtú urrús agus le comhaontuithe athcheannaigh
Table 5.2 — Main features of securities lending and repurchase agreements
Tá babhtálacha óir cosúil le comhaontuithe athcheannaigh urrús ach amháin gurb é an t-ór an chomhthaobhacht.
Gold swaps are similar to securities repurchase agreements except that the collateral is gold.
Féadfaidh corparáidí a gcothromas féin a athcheannach in athcheannach scaireanna, agus tugtar athcheannach stoic nó athcheannach scaireanna air sin freisin.
Corporations may buy back their own equity in a share repurchase, also known as a stock repurchase or a share buyback.
babhtálacha óir atá cosúil le comhaontuithe athcheannaigh urrús.
gold swaps, which have the same nature as securities repurchase agreements.
ciallaíonn "comhaontú athcheannaigh" agus "comhaontú athcheannaigh droim ar ais" aon chomhaontú ina n-aistríonn institiúid nó a chontrapháirtí urrúis nó tráchtearraí nó cearta ráthaithe a bhaineann le haon cheann díobh seo a leanas:
"repurchase agreement" and "reverse repurchase agreement" mean any agreement in which an institution or its counterparty transfers securities or commodities or guaranteed rights relating to either of the following:
ciallaíonn "comhaontú simplí athcheannaigh" idirbheart athcheannaigh ar shócmhainn aonair nó ar shócmhainní chomhchosúla, neamhchasta seachas bascaed sócmhainní;
"simple repurchase agreement" means a repurchase transaction of a single asset, or of similar, non-complex assets, as opposed to a basket of assets;
idirbhearta athcheannaigh, idirbhearta iasachtaithe nó iasachtaíochta urrús nó tráchearraí bunaithe ar urrúis nó ar thráchtearraí;
repurchase transactions, securities or commodities lending or borrowing transactions based on securities or commodities;
idirbhearta athcheannaigh, idirbhearta iasachtaithe agus iasachtaíochta i leith urrús agus tráchtearraí;
repurchase transactions, securities and commodities lending and borrowing transactions;
praghas an athcheannaigh;
the price of the repurchase;
suíomh caipitil agus leachtachta na hinstitiúide roimh an athcheannach agus ina dhiaidh;
the institution's capital and liquidity position before and after repurchase;
idirbhearta athcheannaigh;
repurchase transactions;
Urrúis arna ndíol faoi chomhaontú athcheannaigh nó arna n-iasachtú
Securities sold under a repurchase agreement or lent
aistreoir tráchtearraí nó ceart ráthaithe a bhaineann le teidlíocht chun na tráchtearraí i gcomhaontú athcheannaigh;
the transferor of commodities or guaranteed rights relating to title to commodities in a repurchase agreement;
tá siad liostaithe ar mhalartán aitheanta nó tá siad intrádála ar glandíol gníomhach nó trí chomhaontú athcheannaigh simplí ar mhargaí athcheannaigh formheasta.
they are listed on a recognised exchange or they are tradable on active outright sale or via a simple repurchase agreement on approved repurchase markets.
margaí airgeadais go ginearálta agus margaí i gcomhair idirbheart athcheannaigh, díorthach agus bannaí faoi chumhdach go háirithe;
financial markets in general and markets for repurchase transactions, derivatives and covered bonds in particular;
“athcheannach”
“repurchase”
idirbheart athcheannaigh;
a repurchase transaction;
comhaontuithe athcheannaigh a chomhlíonann coinníollacha a leagtar amach in Airteagal 14;
repurchase agreements that fulfil the conditions set out in Article 14;
comhaontuithe athcheannaigh droim ar ais a chomhlíonann coinníollacha a leagtar amach in Airteagal 15;
reverse repurchase agreements that fulfil the conditions set out in Article 15;
Comhaontuithe incháilithe athcheannaigh
Eligible repurchase agreements
is féidir an t-airgead tirim a bheidh faighte ag CMA mar chuid den chomhaontú athcheannaigh:
the cash received by the MMF as part of the repurchase agreement is able to be:
Comhaontuithe incháilithe athcheannaigh droim ar ais
Eligible reverse repurchase agreements
mionsonraí na 10 sealúchas is mó sa CMA, lena n-áiritear ainm, tír, aibíocht agus cineál na sócmhainne, agus an contrapháirtí i gcás comhaontuithe athcheannaigh agus comhaontuithe athcheannaigh droim ar ais;
details of the 10 largest holdings in the MMF, including the name, country, maturity and asset type, and the counterparty in the case of repurchase and reverse repurchase agreements;
cineál na sócmhainne, lena n-áirítear mionsonraí faoin gcontrapháirtí i gcás ina bhfuil díorthaigh, comhaontaithe athcheannaigh nó comhaontuithe athcheannaigh droim ar ais i gceist;
the type of asset, including details of the counterparty in the case of derivatives, repurchase agreements or reverse repurchase agreements;
Comhalta d'athcheannach aon choda dá airgeadra féin atá ag an gCiste.
[GA] Repurchase by a member of its currency held by the Fund.
agus chun an t-airgeadra sin d'athcheannach ar théarmaí iomchuí.
and for the repurchase of such currency on appropriate terms.
Beidh athcheannach an stoic chaipitil faoi réir na gcoinníollacha seo a leanas:
The repurchase of the capital stock shall be subject to the following conditions:
Comhalta d'athcheannach airgeadra dá chuid atá ag an gCiste
Repurchase by a member of its currency held by the Fund
Athcheannóidh comhalta na sealbháin sin más rud é, de réir bheartais ar athcheannach lena nglacfaidh an Ciste agus tar éis dul i gcomhairle leis an gcomhalta, go n-áiteoidh an Ciste ar an gcomhalta gur cheart dó athcheannach toisc feabhas a bheith tagtha ar staid a chomhardú íocaíochtaí agus a chúltaca.
A member shall repurchase these holdings if, in accordance with policies on repurchase that the Fund shall adopt and after consultation with the member, the Fund represents to the member that it should repurchase because of an improvement in its balance of payments and reserve position.