#2107917
Is é is oldTimeValue ann an seandáta agus an sean-amluach atá sa WorkshopCardCalibrationRecord comhfhreagrach,
oldTimeValue is the old value of date and time contained in the corresponding WorkshopCardCalibrationRecord,
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#2158534
éifeacht an amluacha airgid agus na n-athruithe san amluach airgid; agus
the effect of the time value of money and changes in the time value of money; and
#2320132
Ráta lascaine a úsáidtear chun amluach an airgid a léiriú, iarmhéideanna cuntais iarchurtha rialála
Discount rate used to reflect time value of money, regulatory deferral account balances
#2325959
Ráta toraidh a úsáidtear chun amluach airgid a léiriú, iarmhéideanna cuntais iarchurtha rialála
Rate of return used to reflect time value of money, regulatory deferral account balances
#2595919
Ráta lascaine a úsáidtear chun amluach an airgid a léiriú, iarmhéideanna cuntais iarchurtha rialála
Discount rate used to reflect time value of money, regulatory deferral account balances
#2601736
Ráta toraidh a úsáidtear chun amluach airgid a léiriú, iarmhéideanna cuntais iarchurtha rialála
Rate of return used to reflect time value of money, regulatory deferral account balances
#2978024
amluach airgid, arna léiriú ag ráta úis reatha an mhargaidh atá saor ó riosca;
the time value of money, represented by the current market risk-free rate of interest;
#2978109
amluach airgid; agus
the time value of money; and
#2978538
amluach airgid le haghaidh na dtréimhsí go dtí deireadh shaolré úsáide na sócmhainne; agus
the time value of money for the periods until the end of the asset's useful life; and
#2979691
Ní áirítear amluach céadrogha ceannaithe sa riosca fálaithe toisc nach comhpháirt den idirbheart réamhaisnéise a dhéanann difear do bhrabús nó do chaillteanas é an t-amluach (mír 86(b)).
The hedged risk does not include the time value of a purchased option because the time value is not a component of the forecast transaction that affects profit or loss (paragraph 86(b)).
#2979758
Is amhlaidh sin toisc go n-áirítear amluach sa phréimh a íoctar le haghaidh na céadrogha agus, mar a luaitear i mír AG99BA, ní áirítear amluach céadrogha i riosca aontaobhach ainmnithe.
This is because the premium paid for the option includes time value and, as stated in paragraph AG99BA, a designated one-sided risk does not include the time value of an option.
#2979761
Chun measúnú a dhéanamh ar éifeachtacht fálaithe, breithníonn eintiteas go ginearálta amluach airgid.
In assessing the effectiveness of a hedge, an entity generally considers the time value of money.
#2983886
Cuntas a choinneáil ar amluach roghanna
Accounting for the time value of options
#2984683
Dá thoradh sin, déantar an t-amluach airgid a mhodhnú.
Consequently, the time value of money element is modified.
#2985141
Amluach airgid
Time value of money
#2985370
Ní áirítear amluach céadrogha ceannaithe sa riosca fálaithe toisc nach comhpháirt den idirbheart réamhaisnéise a dhéanann difear do bhrabús nó do chaillteanas é an t-amluach (mír 86(b)).
The hedged risk does not include the time value of a purchased option, because the time value is not a component of the forecast transaction that affects profit or loss.
#2985484
Nuair a thomhaistear neamhéifeachtacht fálaithe, cuirfidh eintiteas amluach airgid san áireamh.
When measuring hedge ineffectiveness, an entity shall consider the time value of money.
#2985628
baineann amluach rogha le mír fhálaithe a bhaineann le hidirbheart más idirbheart é nádúr na míre fálaithe dá mbíonn saintréith chostais an idirbhirt sin ag an amluach.
the time value of an option relates to a transaction related hedged item if the nature of the hedged item is a transaction for which the time value has the character of costs of that transaction.
#2985640
Sa chás sin, aithneoidh eintiteas aon athruithe san amluach in ioncam cuimsitheach eile, cé go bhfuil an t-athrú carnach san amluach le linn thréimhse iomlán na gaolmhaireachta fálaithe cothrom le nialas.
In that case, an entity shall recognise any changes in time value in other comprehensive income, even though the cumulative change in time value over the total period of the hedging relationship is nil.
#2985641
Dá bhrí sin, má bhaineann amluach na rogha leis an méid seo a leanas:
Hence, if the time value of the option relates to:
#2985644
Maidir le cuntas a choinneáil ar amluach roghanna i gcomhréir le mír 6.5.15 níl feidhm aige sin ach amháin a mhéid a bhaineann an t-amluach leis an mír fhálaithe (amluach ailínithe).
The accounting for the time value of options in accordance with paragraph 6.5.15 applies only to the extent that the time value relates to the hedged item (aligned time value).
#2985646
Dá bhrí sin, mura bhfuil téarmaí criticiúla na rogha agus na míre fálaithe ailínithe ina n-iomláine, cinnfidh eintiteas an t-amluach ailínithe, i.e. an méid den amluach atá san áireamh sa phréimh (amluach iarbhír) a bhaineann leis an mír fhálaithe (agus ar cheart plé leis, dá bhrí sin, i gcomhréir le mír 6.5.15).
Hence, if the critical terms of the option and the hedged item are not fully aligned, an entity shall determine the aligned time value, ie how much of the time value included in the premium (actual time value) relates to the hedged item (and therefore should be treated in accordance with paragraph 6.5.15).
#2985649
más rud é, tráth a chuirtear tús leis an ngaolmhaireacht fálaithe, go bhfuil an t-amluach iarbhír níos airde ná an t-amluach ailínithe, déanfaidh an t-eintiteas mar seo a leanas:
if, at inception of the hedging relationship, the actual time value is higher than the aligned time value, the entity shall:
#2985653
san amluach iarbhír; agus
the actual time value; and
#2985654
san amluach ailínithe.
the aligned time value.
#2989765
éifeacht an amluacha airgid agus na n-athruithe san amluach airgid; agus
the effect of the time value of money and changes in the time value of money; and
#2107384
Stórálfar an seandáta agus an sean-amluach agus uimhir sainaitheantais na feithicle le gach taifead sonraí calabrúcháin breise, rud a bheidh go díreach mar an gcéanna leis an seandáta agus leis an sean-amluach agus le huimhir sainaitheantais na feithicle a stóráiltear leis na sonraí calabrúcháin comhfhreagracha in EF Calibration.
The old date and time value and the vehicle identification number shall be stored with each additional calibration data record, which shall be exactly the same as the old date and time value and the vehicle identification number stored with the corresponding calibration data in EF Calibration.
#2980591
B8A Má tá sé dofheidhmithe measúnú a dhéanamh ar amluach na gné airgid modhnuithe i gcomhréir le míreanna B4.1.9B-B4.1.9D de IFRS 9 bunaithe ar na fíorais agus na himthosca atá ann ag an dáta aistrithe chuig IFRSanna, déanfaidh eintiteas measúnú ar shaintréithe sreafa airgid conarthacha na sócmhainne airgeadais sin bunaithe ar na fíorais agus na himthosca a bhí ann ar an dáta aistrithe chuig IFRSanna gan na ceanglais i ndáil le modhnú ar amluach na gné airgid i míreanna B4.1.9B–B4.1.9D de IFRS 9 a thabhairt san áireamh.
B8A If it is impracticable to assess a modified time value of money element in accordance with paragraphs B4.1.9B–B4.1.9D of IFRS 9 on the basis of the facts and circumstances that exist at the date of transition to IFRSs, an entity shall assess the contractual cash flow characteristics of that financial asset on the basis of the facts and circumstances that existed at the date of transition to IFRSs without taking into account the requirements related to the modification of the time value of money element in paragraphs B4.1.9B–B4.1.9D of IFRS 9.
#2983887
6.5.15 Nuair a scarann eintiteas luach intreach agus amluach conartha céadrogha óna chéile agus nuair nach n-ainmníonn sé ach an t-athrú ar luach intreach an chonartha céadrogha mar an ionstraim fálaithe, (féach mír 6.2.4(a)), coinneoidh sé cuntas ar amluach na rogha mar a leanas (féach míreanna B6.5.29–B6.5.33):
6.5.15 When an entity separates the intrinsic value and time value of an option contract and designates as the hedging instrument only the change in intrinsic value of the option (see paragraph 6.2.4(a)), it shall account for the time value of the option as follows (see paragraphs B6.5.29–B6.5.33):
#2984327
Tomhaistear an dliteanas a bhaineann leis an tsócmhainn ar (i) praghas feidhmithe na rogha lúide amluach na rogha má tá an rogha san airgead nó ag an airgead, nó (ii) luach cóir na sócmhainne aistrithe lúide amluach na rogha má tá an rogha as an airgead.
The associated liability is measured at (i) the option exercise price less the time value of the option if the option is in or at the money, or (ii) the fair value of the transferred asset less the time value of the option if the option is out of the money.
#2984335
Tomhaistear an dliteanas a bhaineann leis an tsócmhainn ar (i) suim phraghas feidhmithe na céadrogha ar cheannach agus luach cóir na céadrogha ar dhíol lúide amluach na céadrogha ar cheannach, má tá an céadrogha ar cheannach san airgead nó ag an airgead, nó (ii) suim luach cóir na sócmhainne agus luach cóir na céadrogha ar dhíol lúide amluach na céadrogha ar cheannach má tá an céadrogha ar cheannach as an airgead.
The associated liability is measured at (i) the sum of the call exercise price and fair value of the put option less the time value of the call option, if the call option is in or at the money, or (ii) the sum of the fair value of the asset and the fair value of the put option less the time value of the call option if the call option is out of the money.
#2985630
Mar iarmhairt ar áireamh amluach na rogha i dtomhas tosaigh na míre fálaithe áirithe, déanann an t-amluach difear do bhrabús nó do chaillteanas an tráth céanna a dhéanann an mhír fhálaithe sin difear.
As a consequence of including the time value of the option in the initial measurement of the particular hedged item, the time value affects profit or loss at the same time as that hedged item.
#2985631
Ar an gcuma chéanna, maidir le heintiteas a fhálaíonn díolachán tráchtearra, cibé ar idirbheart réamhaisnéise nó ceangaltas daingean é, d’áireodh sé ann amluach na rogha mar chuid den chostas a bhaineann leis an díolachán sin (dá réir sin, d’aithneofaí an t-amluach i mbrabús nó i gcaillteanas sa tréimhse chéanna a d’aithneofaí ioncam an díolacháin fhálaithe).
Similarly, an entity that hedges a sale of a commodity, whether it is a forecast transaction or a firm commitment, would include the time value of the option as part of the cost related to that sale (hence, the time value would be recognised in profit or loss in the same period as the revenue from the hedged sale).
#2985632
baineann amluach rogha le mír fhálaithe a bhaineann le tréimhse ama má fhágtar go mbíonn saintréith costais ag amluach agus é sin mar nádúr na míre fálaithe chun cosaint a fháil ar riosca ar feadh tréimhse áirithe ama (ach ní eascraíonn as an mír fhálaithe idirbheart lena mbaineann nóisean an chostais idirbhirt i gcomhréir le (a)).
the time value of an option relates to a time-period related hedged item if the nature of the hedged item is such that the time value has the character of a cost for obtaining protection against a risk over a particular period of time (but the hedged item does not result in a transaction that involves the notion of a transaction cost in accordance with (a)).
#2985648
Mura mbeidh an t-amluach iarbhír agus an t-amluach ailínithe díreach mar a chéile, cinnfidh eintiteas an méid a charnfar i gcomhpháirt cothromais ar leithligh i gcomhréir le mír 6.5.15 mar a leanas:
If the actual time value and the aligned time value differ, an entity shall determine the amount that is accumulated in a separate component of equity in accordance with paragraph 6.5.15 as follows:
#2985652
más rud é, tráth a chuirtear tús leis an ngaolmhaireacht fálaithe, go bhfuil an t-amluach iarbhír níos ísle ná an t-amluach ailínithe, cinnfidh an t-eintiteas an méid a charnfar i gcomhpháirt cothromais ar leithligh trí thagairt a dhéanamh don cheann is ísle de na hathruithe luacha chóir carnacha a leanas:
if, at inception of the hedging relationship, the actual time value is lower than the aligned time value, the entity shall determine the amount that is accumulated in a separate component of equity by reference to the lower of the cumulative change in fair value of:
#2107205
Déanfar iontrálacha láimhe gníomhaíochtaí agus úsáid á baint as amluach agus dáta áitiúil an amchreasa (fritháireamh AUL) atá socraithe faoi láthair le haghaidh an aonaid feithicle.
Manual entries of activities shall be performed using local time and date values of the time zone (UTC offset) currently set for the vehicle unit.
#2107479
trí amluach a scríobh in VU, agus úsáid á baint as an tseirbhís WriteDataByIdentifier i gcomhréir le roinn 6.2 d’Aguisín 8,
either by writing a time value in the VU, using the WriteDataByIdentifier service in accordance with section 6.2 of Appendix 8,
#2107915
Is é is workshopCardCalibrationAddDataRecords ann an tacar taifead ina bhfuil an seandáta agus an sean-amluach, luach sainaitheantais na feithicle agus cineál luchtaithe réamhshocraithe na feithicle.
workshopCardCalibrationAddDataRecords is the set of records containing the old date and time value, the vehicle identification value and the by-default load type of the vehicle.
#2158322
léireofar amluach airgid leo, mar aon le saintréithe na sreafaí airgid agus saintréithe leachtachta na gconarthaí árachais;
reflect the time value of money, the characteristics of the cash flows and the liquidity characteristics of the insurance contracts;
#2159194
B78 Ní áireofar ach fachtóirí ábhartha i rátaí lascaine, i.e. fachtóirí a eascraíonn ó amluach airgid, saintréithe na sreafaí airgid agus saintréithe leachtachta na gconarthaí árachais.
B78 Discount rates shall include only relevant factors, ie factors that arise from the time value of money, the characteristics of the cash flows and the liquidity characteristics of the insurance contracts.
#2318485
Tuairisc ar cibé acu a dhéanann nó nach ndéanann eintiteas coigeartú maidir leis an amluach airgid agus le héifeacht an riosca airgeadais agus cur chuige leithdháilte préimheanna á úsáid
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
#2320134
An ráta lascaine a úsáidtear chun amluach an airgid is infheidhme maidir le hiarmhéideanna cuntais iarchurtha rialála a léiriú.
The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances.
#2327767
An ráta toraidh a úsáidtear chun amluach airgid is infheidhme maidir le hiarmhéideanna cuntais iarchurtha rialála a léiriú [Féach: Iarmhéideanna cuntais iarchurtha rialála [member]]
The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
#2594396
Tuairisc ar cibé acu a dhéanann nó nach ndéanann eintiteas coigeartú maidir leis an amluach airgid agus le héifeacht an riosca airgeadais agus cur chuige leithdháilte préimheanna á úsáid
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
#2595921
An ráta lascaine a úsáidtear chun amluach an airgid is infheidhme maidir le hiarmhéideanna cuntais iarchurtha rialála a léiriú.
The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances.
#2603558
An ráta toraidh a úsáidtear chun amluach airgid is infheidhme maidir le hiarmhéideanna cuntais iarchurtha rialála a léiriú [Féach: Iarmhéideanna cuntais iarchurtha rialála [member]]
The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
#2818087
trí amluach a scríobh san VU, agus úsáid á baint as an tseirbhís WriteDataByIdentifier i gcomhréir le roinn 6.2 d’Fhoscríbhinn 8,
either by writing a time value in the VU, using the WriteDataByIdentifier service in accordance with section 6.2 of Appendix 8,
#2975102
Aithníonn an t-eintiteas dliteanas i leith na ranníocaíochtaí arna gcoigeartú ó thaobh amluach airgid agus speansas cothrom i mbrabús nó i gcaillteanas.
The entity recognises a liability for the contributions adjusted for the time value of money and an equal expense in profit or loss.
#2975330
Léiríonn an ráta lascaine an t-amluach airgid ach ní léiríonn sé an riosca achtúireach ná infheistíochta.
The discount rate reflects the time value of money but not the actuarial or investment risk.