#2026345
Sonróidh institiúidí an bhfuil céadrogha ar cheannach eisitheora ann (gach cineál céadrogha ar cheannach).
Institutions shall specify whether there is an issuer call option (all types of call options).
Sonróidh institiúidí an bhfuil céadrogha ar cheannach eisitheora ann (gach cineál céadrogha ar cheannach).
Institutions shall specify whether there is an issuer call option (all types of call options).
Leis sin, sonraítear an bhfuil céadrogha ar cheannach eisitheora ann (gach cineál céadrogha ar cheannach).
Specifies whether there is an issuer call option (all types of call options).
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.
type = -1 i gcás idirbheart ar céadrogha ar cheannach é;
type = – 1 where the transaction is a put option;
Doiciméadacht idirbhirt - Cearta céadrogha ar cheannach
Transaction documentation – Call rights
Doiciméadacht an idirbhirt — Cearta céadrogha ar cheannach
Transaction documentation – Call rights
céadrogha ar cheannach i gcomhar le méadú ar an méid fuascailte sa todhchaí,
a call option combined with an increase of the redemption amount in the future;
Fo-ordaithe neamhdhátaithe le céadrogha ar cheannach
Undated subordinated with a call option
Scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach
Undated preference shares with a call option
Fochuntais baill fhrithpháirtigh — Fochuntais neamhdhátaithe lena ngabhann céadrogha ar cheannach — iomlán
Subordinated mutual member accounts – Undated subordinated with a call option – total
Is é sin an méid iomlán fochuntas neamhdhátaithe baill fhrithpháirtigh lena ngabhann céadrogha ar cheannach.
This is the total of undated subordinated mutual member accounts with a call option.
Fochuntais baill fhrithpháirtigh — Fochuntais neamhdhátaithe lena ngabhann céadrogha ar cheannach — Leibhéal 1
Subordinated mutual member accounts – Undated subordinated with a call option – tier 1
Fochuntais baill fhrithpháirtigh — Fochuntais neamhdhátaithe lena ngabhann céadrogha ar cheannach — Leibhéal 2
Subordinated mutual member accounts – Undated subordinated with a call option – tier 2
Fochuntais baill fhrithpháirtigh — Fochuntais neamhdhátaithe lena ngabhann céadrogha ar cheannach — Leibhéal 3
Subordinated mutual member accounts – Undated subordinated with a call option – tier 3
Scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach — iomlán
Undated preference shares with a call option – total
Is é sin an méid iomlán scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach.
This is the total undated preference shares with a call option.
Scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach — Leibhéal 1
Undated preference shares with a call option – tier 1
Scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach — a gcomhairtear Leibhéal 1 díobh faoi fhorálacha idirthréimhseacha
Undated preference shares with a call option – tier 1 of which counted under transitionals
Scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach — Leibhéal 2
Undated preference shares with a call option – tier 2
Scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach — a gcomhairtear Leibhéal 2 díobh faoi fhorálacha idirthréimhseacha
Undated preference shares with a call option – tier 2 of which counted under transitionals
Scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach — Leibhéal 3
Undated preference shares with a call option – tier 3
Sa chás sin, ní dhéantar an céadrogha ar cheannach a aithint ar leithligh mar shócmhainn dhíorthach.
In that case, the call option is not separately recognised as a derivative asset.
Má eisíonn eintiteas ionstraim fiachais agus má gheallann sealbhóir na hionstraime fiachais sin céadrogha ar cheannach ar an ionstraim fiachais do thríú páirtí, measann an t-eisitheoir go gcuireann an céadrogha ar cheannach síneadh leis an téarma roimh aibíocht na hionstraime fiachais ar choinníoll go bhféadtar a cheangal ar an eisitheoir a bheith rannpháirteach in athmhargaíocht na hionstraime fiachais de thoradh fheidhmiú na céadrogha ar cheannach.
If an entity issues a debt instrument and the holder of that debt instrument writes a call option on the debt instrument to a third party, the issuer regards the call option as extending the term to maturity of the debt instrument provided the issuer can be required to participate in or facilitate the remarketing of the debt instrument as a result of the call option being exercised.
ceart an eintitis an tsócmhainn a athcheannach (céadrogha ar cheannach); agus
an entity's right to repurchase the asset (a call option); and
Conradh réamhcheaptha nó céadrogha ar cheannach
A forward or a call option
Maidir le hionstraim le céadrogha ar cheannach eisitheora, sonróidh institiúidí an chéad dáta glao má tá céadrogha ar cheannach ag an ionstraim ar dháta sonrach (lá, mí agus bliain) agus, ina theannta sin, sonróidh siad an bhfuil glao cánach agus/nó glao ar theagmhas rialála ag an ionstraim.
For instrument with issuer call option, institutions shall specify the first date of call if the instrument has a call option on a specific date (day, month and year) and, in addition, shall specify whether the instrument has a tax and/or regulatory event call.
I gcás ionstraimí le céadrogha ar cheannach eisitheora, sonraítear leis sin chéad dáta an ghlao má tá céadrogha ar cheannach ag an ionstraim ar dháta sonrach (lá, mí agus bliain) agus, ina theannta sin, sonraítear an bhfuil glao cánach agus/nó glao ar theagmhas rialála ag an ionstraim.
For instrument with issuer call option, specifies first date of call if the instrument has a call option on a specific date (day, month and year) and, in addition, specifies whether the instrument has a tax and/or regulatory event call.
Míniú achomair go sonraítear i ndoiciméadacht an idirbhirt go gcuirtear san áireamh san idirbheart lena mbaineann aon cheann de na cearta céadrogha ar cheannach dá dtagraítear in Airteagal 26e(5), an chéad fhomhír, pointí (d) agus (e) de Rialachán (AE) 2017/2402 agus conas a dhéantar na cearta céadrogha ar cheannach sin a struchtúrú.
A concise explanation that the transaction documentation specifies that any of the call rights referred to in Article 26e(5), first subparagraph, points (d) and (e), of Regulation (EU) 2017/2402 are included in the transaction concerned and how such call rights are structured.
Céadrogha ar cheannach a thugtar ar an gceart ceannaithe agus céadrogha ar dhíol a thugtar ar an gceart díola.
The right to purchase is known as a call option, and the right to sell is known as a put option.
i gcás ina bhfuil céadrogha ar cheannach farasbairr ann, comhlíonfaidh an rogha sin na coinníollacha seo a leanas freisin:
where there is a clean-up call option, that option shall also meet the following conditions:
i gcás ina bhfuil céadrogha ar cheannach farasbairr ann, comhlíonann an rogha sin na coinníollacha seo a leanas freisin:
where there is a clean-up call option, that option meets all the following conditions:
Má tharlaíonn sé tráth faoi leith, go bhfuil céadrogha ar cheannach i dteannta banna uaschéimnigh ann, láimhseálfar tráth den sórt sin mar aibíocht na cosanta.
If at a given moment there is a call option in combination with a step-up, such moment is treated as the maturity of the protection.
i gcás ina bhfuil céadrogha ar cheannach farasbairr ann, comhlíonfaidh an rogha sin gach coinníoll seo a leanas freisin:
where there is a clean-up call option, that option shall also meet all of the following conditions:
i gcás ina bhfuil céadrogha ar cheannach farasbairr ann, comhlíonann an rogha sin na coinníollacha uile seo a leanas:
where there is a clean-up call option, that option meets all the following conditions:
sign = -1 i gcás idirbheart ar céadrogha ar dhíol atá díolta nó céadrogha ar cheannach atá ceannaithe é;
sign = – 1 where the transaction is a sold call option or a bought put option;
sign = +1 i gcás idirbheart ar céadrogha ar dhíol atá ceannaithe nó céadrogha ar cheannach atá díolta é;
sign = + 1 where the transaction is a bought call option or sold put option;
feidhm a bhaint as céadrogha ar cheannach farasbairr mar a shainmhínítear i bpointe (1) d’Airteagal 242 de Rialachán (AE) Uimh. 575/2013;
the exercise of a clean-up call option as defined in point (1) of Article 242 of Regulation (EU) No 575/2013;
I gcás ina bhfuil céadrogha ar cheannach ag an eisitheoir, tuairisceofar an chéad dáta ar a bhféadfar an glao a fheidhmiú.
Where the issuer possesses a call option, the first date at which the call can be exercised shall be reported.
(Is ea/Ní hea) Tabharfar le fios an mbeidh céadrogha ar cheannach ag an eisitheoir a bheidh infheidhmithe nuair a tharlaíonn teagmhas rialála a dhéanann difear d’incháilitheacht an chonartha do MREL.
It shall be indicated whether the issuer possesses a call option exercisable upon the occurrence of a regulatory event affecting the eligibility of the contract to MREL.
Céadrogha ar cheannach farasbairr a chomhlíonann ceanglais phointe (g) d’Airteagal 244(4) de Rialachán (AE) Uimh. 575/2013;
Clean-up call option meeting the requirements of Article 244(4), point (g), of Regulation (EU) No 575/2013;
céadrogha ar cheannach i gcomhar le méadú ar raon difríochta creidmheasa na hionstraime nó an dliteanais mura bhfeidhmítear an ceannach,
a call option combined with an increase in the credit spread of the instrument or the liability if the call is not exercised;
céadrogha ar cheannach i gcomhar le ceanglas nó le rogha infheisteora an ionstraim nó an dliteanas a chomhshó go hionstraim Ghnáthchothromais Leibhéal 1 i gcás nach bhfeidhmítear an ceannach,
a call option combined with a requirement or an investor option to convert the instrument or the liability into a Common Equity Tier 1 instrument where the call is not exercised;
Is é sin an méid iomlán fochuntas neamhdhátaithe baill fhrithpháirtigh lena ngabhann céadrogha ar cheannach a chomhlíonann na critéir le haghaidh Leibhéal 1.
This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 1.
Fochuntais baill fhrithpháirtigh — Fochuntais neamhdhátaithe lena ngabhann céadrogha ar cheannach — a gcomhairtear Leibhéal 1 díobh faoi fhorálacha idirthréimhseacha
Subordinated mutual member accounts – Undated subordinated with a call option – tier 1 of which counted under transitionals
Is é sin an méid iomlán fochuntas neamhdhátaithe baill fhrithpháirtigh lena ngabhann céadrogha ar cheannach a chomhlíonann na critéir le haghaidh Leibhéal 1 a chomhairtear faoi na forálacha idirthréimhseacha.
This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 1 that are counted under the transitional provisions.
Is é sin an méid iomlán fochuntas neamhdhátaithe baill fhrithpháirtigh lena ngabhann céadrogha ar cheannach a chomhlíonann na critéir le haghaidh Leibhéal 2.
This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 2.
Fochuntais baill fhrithpháirtigh — Fochuntais neamhdhátaithe lena ngabhann céadrogha ar cheannach — a gcomhairtear Leibhéal 2 díobh faoi fhorálacha idirthréimhseacha
Subordinated mutual member accounts – Undated subordinated with a call option – tier 2 of which counted under transitionals
Is é sin an méid iomlán fochuntas neamhdhátaithe baill fhrithpháirtigh lena ngabhann céadrogha ar cheannach a chomhlíonann na critéir le haghaidh Leibhéal 2 a chomhairtear faoi na forálacha idirthréimhseacha.
This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 2 that are counted under the transitional provisions.
Is é sin an méid iomlán fochuntas neamhdhátaithe baill fhrithpháirtigh lena ngabhann céadrogha ar cheannach a chomhlíonann na critéir le haghaidh Leibhéal 3.
This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 3.
Is é sin an méid iomlán scaireanna tosaíochta neamhdhátaithe lena ngabhann céadrogha ar cheannach a chomhlíonann na critéir le haghaidh Leibhéal 1.
This is the total of undated preference shares with a call option that meet the criteria for Tier 1.