Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #682574

    IATE #3520539
    ionstraim fálaithe céadrogha ceannaithe Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Tá luach intreach ionstraime fálaithe céadrogha ceannaithe (á ghlacadh leis go bhfuil na téarmaí príomhshuime céanna aici agus atá ag an riosca ainmnithe) ina léiriú ar riosca aontaobhach i mír fhálaithe, ach ní léiriú air sin é a hamluach.' Reference "Rialachán (AE) 2023/1803 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32023R1803/GA"
    purchased option hedging instrument
    en
    Definition instrument which has the aim of hedging against a purchased option Reference "COM-MT, based on: Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002"