'UCITS' — Corpas Comhthreomhar Béarla‑Gaeilge de Théacsanna Reachtúla

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97 toradh in 21 doiciméad

#2001591

“Beidh sa bheartas bainistithe riosca cibé nósanna imeachta is gá chun a chur ar chumas na cuideachta bainistíochta measúnú a dhéanamh, i gcás gach UCITS a bhainistíonn sí, ar neamhchosaint UCITS ar rioscaí margaidh, leachtachta, inbhuanaitheachta agus contrapháirtí, agus neamhchosaint UCITS ar gach riosca eile, lena n-áirítear rioscaí oibriúcháin, a d’fhéadfadh a bheith ábhartha do gach UCITS a bhainistíonn sí.”.

‘The risk management policy shall comprise such procedures as are necessary to enable the management company to assess for each UCITS it manages the exposure of that UCITS to market, liquidity, sustainability and counterparty risks, and the exposure of the UCITS to all other risks, including operational risks, which may be material for each UCITS it manages.’.

Treoir Tarmligthe (AE) 2021/1270 ón gCoimisiún an 21 Aibreán 2021 lena leasaítear Treoir 2010/43/AE maidir leis na rioscaí inbhuanaitheachta agus na tosca inbhuanaitheachta atá le cur san áireamh le haghaidh Gnóthais le haghaidh Comhinfheistíochta in Urrúis Inaistrithe (UCTIS) (Téacs atá ábhartha maidir le LEE)
#491177

Leasú ar Rialacháin UCITS.

Amendment of UCITS Regulations.

ACHT NA gCUIDEACHTAÍ (FORÁLACHA ILGHNÉITHEACHA) 2009
#492485

UCITS iomchuí

Relevant UCITS

AN tACHT AIRGEADAIS 2010
#492487

ciallaíonn ‘cuideachta bhainisteoireachta’, i ndáil le UCITS iomchuí cuideachta bhainisteoireachta de réir bhrí na dTreoracha iomchuí;

‘management company’, in relation to a relevant UCITS, means a management company within the meaning of the relevant Directives;

AN tACHT AIRGEADAIS 2010
#492489

ciallaíonn ‘brabúis iomchuí’, i ndáil le UCITS iomchuí, na brabúis ar bhrabúis iomchuí (de réir bhrí alt 739B) iad dá mba ghnóthas infheistíochta (de réir bhrí an ailt sin) an UCITS iomchuí;

‘relevant profits’, in relation to a relevant UCITS, means the profits which would be relevant profits (within the meaning of section 739B) if the relevant UCITS were an investment undertaking (within the meaning of that section);

AN tACHT AIRGEADAIS 2010
#492490

ciallaíonn ‘UCITS iomchuí’ gnóthas le haghaidh comhinfheistíochta in urrúis inaistrithe—

‘relevant UCITS’ means an undertaking for collective investment in transferable securities—

AN tACHT AIRGEADAIS 2010
#615795

(2) Baineann an Chuid seo le cuideachta faoi theorainn scaireanna (nach cuideachta lena mbaineann Rialacháin UCITS)—

(2) This Part applies to a company limited by shares (not being a company to which the UCITS Regulations apply)—

ACHT NA gCUIDEACHTAÍ, 1990
#615835

Forálacha áirithe de Rialacháin UCITS a oiriúnú.

Adaptation of certain provisions of UCITS Regulations.

ACHT NA gCUIDEACHTAÍ, 1990
#615840

Téarma nó abairt dá dtagraítear i Rialacháin UCITS

Term or expression referred to in UCITS Regulations

ACHT NA gCUIDEACHTAÍ, 1990
#1483060

Tuairisceáin ó idirghabhálaithe áirithe i ndáil le UCITS.

Returns by certain intermediaries in relation to UCITS.

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484063

Tuairisceáin ó idirghabhálaithe áirithe i ndáil le UCITS.

Returns by certain intermediaries in relation to UCITS.

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484069

ciallaíonn “idirghabhálaí” aon duine a sholáthraíonn saoráidí iomchuí i ndáil le UCITS iomchuí;

"intermediary" means any person who provides relevant facilities in relation to a relevant UCITS;

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484073

ciallaíonn “saoráidí iomchuí”, i ndáil le UCITS iomchuí—

"relevant facilities" means, in relation to a relevant UCITS—

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484075

(a) aonaid an UCITS iomchuí a mhargú sa Stát,

( a ) the marketing in the State of the units of the relevant UCITS,

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484081

ciallaíonn “UCITS iomchuí” gnóthas—

"relevant UCITS" means an undertaking which—

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484085

(b) is UCITS chun críocha na dTreoracha iomchuí, agus

( b ) is a UCITS for the purposes of the relevant Directives, and

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484089

ciallaíonn “UCITS” gnóthas le haghaidh comhinfheistíochta in urrúis inaistrithe lena mbaineann na Treoracha iomchuí;

"UCITS" means an undertaking for collective investment in transferable securities to which the relevant Directives relate;

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484093

(a) chun sciar d'infheistíochtaí nó d'ioncam UCITS iomchuí a fháil, nó

( a ) share in the investments or income of, or

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484095

(b) chun dáileadh a fháil ó UCITS iomchuí.

( b ) receive a distribution from, [GA]

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484103

(ii) saoráidí a sholáthar i ndáil leis an UCITS iomchuí do dhéanamh íocaíochtaí le haon duine acu sin a bhfuil aonaid de chuid an UCITS iomchuí á sealbhú acu, agus

(ii) provided facilities for the making of payments by the relevant UCITS to any of those persons who hold units of the relevant UCITS, and

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484111

(i) ainm agus seoladh gach UCITS iomchuí—

(i) the name and address of each relevant UCITS—

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484117

(III) ar soláthraíodh saoráidí thar a cheann le haghaidh an UCITS iomchuí do dhéanamh athcheannach nó fuascailt sa tréimhse ar aonaid sa UCITS iomchuí a bhí á sealbhú ag an duine sin,

(III) on whose behalf facilities have been provided for the repurchase or redemption by the relevant UCITS in the period of units in the relevant UCITS held by that person,

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1484123

(II) méid na n-íocaíochtaí a rinne an UCITS iomchuí amhlaidh leis an duine sin, agus

(II) the amount of the payments so made by the relevant UCITS to that person, and

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1500490

UCITS a bheith díolmhaithe ó dhleacht stampa ar chuideachtaí caipitiúla.

Exemption from stamp duty on capital companies for UCITS. 116.

Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990
#1503324

tá le “UCITS” an bhrí a shanntar dó le halt 19 den Acht Airgeadais, 1989 ;

"UCITS" has the meaning assigned to it by section 19 of the Finance Act, 1989 ;

Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990
#1503535

UCITS a bheith díolmhaithe ó dhleacht stampa ar chuideachtaí caipitiúla.

Exemption from stamp duty on capital companies for UCITS.

Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990
#1515666

Forálacha áirithe de Rialacháin UCITS a oiriúnú.

Adaptation of certain provisions of UCITS Regulations.

Uimhir 33 de 1990: ACHT NA gCUIDEACHTAÍ, 1990
#1521083

ciallaíonn “Rialacháin UCITS” Rialacháin na gComhphobal Eorpach (Gnóthais le haghaidh Comhinfheistíochta in Urrúis Inaistrithe).

"property" means real or personal property of whatever kind (including securities); [GA]

Uimhir 33 de 1990: ACHT NA gCUIDEACHTAÍ, 1990
#1521099

(2) Baineann an Chuid seo le cuideachta faoi theorainn scaireanna (nach cuideachta lena mbaineann Rialacháin UCITS)—

(2) This Part applies to a company limited by shares (not being a company to which the UCITS Regulations apply)—

Uimhir 33 de 1990: ACHT NA gCUIDEACHTAÍ, 1990
#1521180

Forálacha áirithe de Rialacháin UCITS a oiriúnú.

Adaptation of certain, provisions of the UCITS Regulations .

Uimhir 33 de 1990: ACHT NA gCUIDEACHTAÍ, 1990
#1521189

Téarma nó abairt dá dtagraítear i Rialacháin UCITS

Term or expression referred to in UCITS Regulations

Uimhir 33 de 1990: ACHT NA gCUIDEACHTAÍ, 1990
#1521195

“UCITS”

UCITS

Uimhir 33 de 1990: ACHT NA gCUIDEACHTAÍ, 1990
#1521867

Forálacha áirithe de Rialacháin UCITS a oiriúnú.

Adaptation of certain provisions of UCITS Regulations. 16.

Uimhir 37 de 1990: AN tACHT UM IONTAOBHAIS AONAD, 1990
#1521869

Cionta faoi fhorálacha an Achta seo agus faoi Rialacháin UCITS.

17. Offences under provisions of this Act and UCITS Regulations. 18.

Uimhir 37 de 1990: AN tACHT UM IONTAOBHAIS AONAD, 1990
#1521935

ciallaíonn “Rialacháin UCITS” Rialacháin na gComhphobal Eorpach (Gnóthais le haghaidh Comhinfheistíochta in Urrúis Inaistrithe), 1989 (I.R.

"the UCITS Regulations" means the European Communities (Under takings for Collective Investment in Transferable Securities) Regulations, 1989 ( S.I.

Uimhir 37 de 1990: AN tACHT UM IONTAOBHAIS AONAD, 1990
#1522161

Forálacha áirithe de Rialacháin UCITS a oiriúnú.

Adaptation of certain provisions of UCITS Regulations.

Uimhir 37 de 1990: AN tACHT UM IONTAOBHAIS AONAD, 1990
#1522183

Téarma nó abairt dá dtagraítear i Rialacháin UCITS

Term or expression referred to in UCITS Regulations

Uimhir 37 de 1990: AN tACHT UM IONTAOBHAIS AONAD, 1990
#1522193

“UCITS”

"UCITS"

Uimhir 37 de 1990: AN tACHT UM IONTAOBHAIS AONAD, 1990
#1522200

Cionta faoi fhorálacha an Achta seo agus faoi Rialacháin UCITS.

Offences under provisions of this Act and UCITS Regulations.

Uimhir 37 de 1990: AN tACHT UM IONTAOBHAIS AONAD, 1990
#2001581

Oibleagáid ar chuideachtaí infheistíochta rioscaí inbhuanaitheachta a chomhtháthú i mbainistiú UCITS

Obligation for investment companies to integrate sustainability risks in the management of UCITS

Treoir Tarmligthe (AE) 2021/1270 ón gCoimisiún an 21 Aibreán 2021 lena leasaítear Treoir 2010/43/AE maidir leis na rioscaí inbhuanaitheachta agus na tosca inbhuanaitheachta atá le cur san áireamh le haghaidh Gnóthais le haghaidh Comhinfheistíochta in Urrúis Inaistrithe (UCTIS) (Téacs atá ábhartha maidir le LEE)
#302983

Go háirithe, níor cheart go gceanglódh sé gnóthais le haghaidh comhinfheistíochta in urrúis inaistrithe (UCITS) arna sainmhíniú i dTreoir 85/611/CE ón gComhairle an 20 Nollaig 1985 maidir le comhordú dlíthe, rialachán agus forálacha riaracháin a bhaineann le gnóthais le haghaidh comhinfheistíocht in urrúis inaistrithe (UCITS) [7] nó institiúidí um chóir ar scor ceirde arna sainmhíniú i dTreoir 2003/41/CE ó Pharlaimint na hEorpa agus ón gComhairle an 3 Meitheamh 2003 maidir le gníomhaíochtaí institiúidí um chóir ar scor ceirde agus maoirseacht ar institiúidí um chóir ar scor ceirde [8], gan infheistiú a dhéanamh, ach amháin in ionstraimí airgeadais atá rátáilte faoin Rialachán seo.

In particular, it should not require undertakings for collective investment in transferable securities (UCITS) as defined in Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) [7] or institutions for occupational retirement provision as defined in Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of institutions for occupational retirement provision [8] to invest only in financial instruments which are rated under this Regulation.

Rialachán (CE) Uimh. 1060/2009 ó Pharlaimint na hEorpa agus ón gComhairle an 16 Meán Fómhair 2009 maidir le gníomhaireachtaí rátála creidmheasa
#518716

gnóthais le haghaidh comhinfheistíochta in urrúis inaistrithe (UCITS) agus, i gcás inarb ábhartha, a gcuideachtaí bainistíochta mar a údaraítear i gcomhréir le Treoir 2009/65/CE ó Pharlaimint na hEorpa agus ón gComhairle an 13 Iúil 2009 maidir le dlíthe, rialacháin agus forálacha riaracháin a bhaineann le gnóthais le haghaidh comhinfheistíochta in urrúis inaistrithe (UCITS) a chomhordú [12],

undertakings for collective investments in transferable securities (UCITS) and, where relevant, their management companies, as authorised in accordance with Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) [12],

Rialachán (AE) Uimh. 648/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 4 Iúil 2012 maidir le díorthaigh thar an gcuntar, contrapháirtithe lárnacha agus stórtha trádála Téacs atá ábhartha maidir leis an LEE
#1484079

(c) saoráidí a sholáthar sa Stát, thar ceann an UCITS iomchuí, ar saoráidí iad chun íocaíochtaí a dhéanamh le sealbhóirí a chuid aonad, chun a chuid aonad a athcheannach nó a fhuascailt, nó chun an fhaisnéis a chur ar fáil a cheanglaítear go cuí ar an UCITS iomchuí a sholáthar chun críocha na dTreoracha iomchuí;

( c ) the provision in the State on behalf of the relevant UCITS of facilities for the making of payments to holders of its units, the repurchase or redemption of its units or the making available of the information which the relevant UCITS is duly obliged to provide for the purposes of the relevant Directives;

Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989
#1953527

Ní fhéadfaidh ach bainc, fiontair árachais, fiontair infheistíochta agus gnóthais a dhéanann bainistíocht ar UCITS arna gcomhchuibhiú faoi reachtaíocht an Aontais agus a bhfuil a gceannoifig dhlíthiúil san Aontas, chomh maith le UCITS corpraithe san Iodáil, bainistíocht a dhéanamh ar acmhainn ciste pinsin.

Only banks, insurance enterprises, investment firms and enterprises managing UCITS harmonised under Union legislation having their legal head office in the Union, as well as UCITS incorporated in Italy, may carry out the activity of pension fund resource management.

Comhaontú Trádála agus Comhair idir an tAontas Eorpach agus an Comhphobal Eorpach do Fhuinneamh Adamhach, de pháirt , agus Ríocht Aontaithe na Breataine Móire agus Thuaisceart Éireann, den pháirt eile
#3069167

Ní fhéadfaidh ach bainc, fiontair árachais, fiontair infheistíochta agus gnóthais a dhéanann bainistíocht ar UCITS arna gcomhchuibhiú faoi reachtaíocht an Aontais agus a bhfuil a gceannoifig dhlíthiúil san Aontas, chomh maith le UCITS corpraithe san Iodáil, bainistíocht a dhéanamh ar acmhainn ciste pinsin.

Only banks, insurance enterprises, investment firms and enterprises managing UCITS harmonised under Union legislation having their legal head office in the Union, as well as UCITS incorporated in Italy, may carry out the activity of pension fund resource management.

22024A0022
#326043

Ní fhéadfaidh institiúidí creidmheasa mar a shainmhínítear iad i dTreoir 2006/48/CE, gnólachtaí infheistíochta mar a shainmhínítear iad i dTreoir 2004/39/CE, gnóthais árachais a thagann faoi réir an Chéad Treoir 73/239/CEE ón gComhairle an 24 Iúil 1973 maidir le comhordú dlíthe, rialachán agus forálacha riaracháin a bhaineann le tosú agus le saothrú ghnó an árachais dhírigh seachas árachas saoil [], gnóthais árachais neamhshaoil mar a shainmhínítear iad i dTreoir 2002/83/CE ó Pharlaimint na hEorpa agus ón gComhairle an 5 Samhain 2002 maidir le hárachas saoil [], gnóthais athárachais mar a shainmhínítear iad i dTreoir 2005/68/CE ó Pharlaimint na hEorpa agus ón gComhairle an 16 Samhain 2005 maidir le hathárachas [], gnóthais i gcomhair comhinfheistíochta in urrúis inaistrithe (UCITS) mar a shainmhínítear iad i dTreoir 2009/65/CE ó Pharlaimint na hEorpa agus ón gComhairle an 13 Iúil 2009 maidir le comhordú dlíthe, rialachán agus forálacha riaracháin a bhaineann le gnóthais i gcomhair comhinfheistíochta in urrúis inaistrithe (UCITS) [], institiúidí um chóir ar scor gairme mar a shainmhínítear iad i dTreoir 2003/41/CE agus cistí infheistíochta malartacha rátálacha creidmheasa a úsáid chun críocha rialála ach amháin más rud é go bhfuil siad eisithe ag gníomhaireachtaí rátála creidmheasa atá bunaithe san Aontas agus go bhfuil siad cláraithe i gcomhréir leis an Rialachán seo.

Credit institutions as defined in Directive 2006/48/EC, investment firms as defined in Directive 2004/39/EC, insurance undertakings subject to the First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance [], assurance undertakings as defined in Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance [], reinsurance undertakings as defined in Directive 2005/68/EC of the European Parliament and of the Council of 16 November 2005 on reinsurance [], UCITS as defined in Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) [], institutions for occupational retirement provision as defined in Directive 2003/41/EC and alternative investment funds may use credit ratings for regulatory purposes only if they are issued by credit rating agencies established in the Union and registered in accordance with this Regulation.

Rialachán (AE) Uimh. 513/2011 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Bealtaine 2011 lena leasaítear Rialachán (CE) Uimh. 1060/2009 maidir le gníomhaireachtaí rátála creidmheasa
#492495

(2) D’ainneoin aon ní sna hAchtanna Cánach agus sna hAchtanna um Cháin Ghnóchan Caipitiúil, ní bheidh UCITS iomchuí inmhuirearaithe i leith cánach maidir le brabúis iomchuí.

(2) Notwithstanding anything in the Tax Acts and the Capital Gains Tax Acts, a relevant UCITS shall not be chargeable to tax in respect of relevant profits.

AN tACHT AIRGEADAIS 2010
#492496

(3) Déileálfar chun críocha na Coda seo le leas i UCITS iomchuí mar leas i gcuideachta, i scéim nó i socrú a shonraítear in alt 743(1).”.

(3) An interest in a relevant UCITS shall be treated for the purposes of this Part as an interest in a company, scheme or arrangement specified in section 743(1).”.

AN tACHT AIRGEADAIS 2010
#492503

(ii) a sheolann trádáil arb éard í nó ar a n-áirítear iontaobhais aonad, comhchistí conarthacha nó cuideachtaí infheistíochta, nó aon teaglaim den chéanna, ar UCITS iomchuí gach ceann díobh, a bhainistiú,”,

(ii) which carries on a trade which consists of or includes the management of unit trusts, common contractual funds or investment companies, or any combination thereof, each of which is a relevant UCITS,”,

AN tACHT AIRGEADAIS 2010
#574427

Tugtar cistí frithpháirteacha, iontaobhais aonad, iontaobhais infheistíochta, agus gealltanais i gcomhair infheistíochtaí comhchoiteanna in urrúis inaistrithe (UCITS) ar chistí infheistíochta freisin;

Investment funds are also called mutual funds, unit trusts, investment trusts, and undertakings for collective investments in transferable securities (UCITS);

Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

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Bailiúcháin

97 toradh in 21 doiciméad

#2001591

#491177

#492485

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#492489

#492490

#615795

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