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4 results in 2 documents

  1. #2984355

    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.

    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)

  2. #2536646

    Tagann suíomhanna gearra chun cinn i gcás ina ndíolann an institiúid urrúis a fuarthas in iasacht athcheannaigh droim ar ais nó a fuarthas ar iasacht in idirbheart maidir le hiasacht urrús.

    Short positions arise where the institution sells securities acquired in a reverse repurchase loan or borrowed in a securities lending transaction.

    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)

  3. #2537336

    Dáilfear na méideanna sin i measc thacar na dtráinsí aibíochta iarmhair a shonraítear sna colúin de réir aibíocht iarmhair fhoinse a n-ualaithe (dliteanas meaitseála, dliteanas teagmhasach nó idirbheart maidir le hiasacht urrús).

    Those amounts shall be distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the source of its encumbrance (matching liability, contingent liability or securities lending transaction).

    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)

  4. #2537339

    Tuairisceoidh institiúidí na méideanna ar luach cóir agus dáilfidh siad iad i measc thacar na dtráinsí aibíochta iarmhair a shonraítear sna colúin de réir aibíocht iarmhair fhoinse a n-ualaithe (céim na hathúsáide): dliteanas meaitseála, dliteanas teagmhasach nó idirbheart maidir le hiasacht urrús.

    Institutions shall report the amounts at fair value and distribute among the set of residual maturity buckets specified in the columns according to the residual maturity of the source of its encumbrance (re-using leg): matching liability, contingent liability or securities lending transaction.

    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)