Tuairisc ar an mbealach a ionchorpraíodh faisnéis réamhbhreathnaitheach sa chinneadh maidir le caillteanais chreidmheasa ionchasacha
Description of how forward-looking information has been incorporated into determination of expected credit losses
Caillteanais chreidmheasa ionchasacha ar a ndéantar measúnú comhchoiteann [member]
Expected credit losses collectively assessed [member]
Caillteanais chreidmheasa ionchasacha arna measúnú ina n-aonar [member]
Expected credit losses individually assessed [member]
Seasann an ball seo do gach modh measúnaithe i ndáil le caillteanais chreidmheasa ionchasacha.
This member stands for all methods of assessment of expected credit losses.
lamháltas caillteanais le haghaidh caillteanais chreidmheasa ionchasacha, trína gcuirtear i bhfeidhm IFRS 9 Ionstraimí Airgeadais;
a loss allowance for expected credit losses, applying IFRS 9 Financial Instruments;
Tuairisc ar an mbealach a ionchorpraíodh faisnéis réamhbhreathnaitheach sa chinneadh maidir le caillteanais chreidmheasa ionchasacha
Description of how forward-looking information has been incorporated into determination of expected credit losses
Caillteanais chreidmheasa ionchasacha ar a ndéantar measúnú comhchoiteann [member]
Expected credit losses collectively assessed [member]
Caillteanais chreidmheasa ionchasacha arna measúnú ina n-aonar [member]
Expected credit losses individually assessed [member]
Seasann an ball seo do gach modh measúnaithe i ndáil le caillteanais chreidmheasa ionchasacha.
This member stands for all methods of assessment of expected credit losses.
lamháltas caillteanais le haghaidh caillteanais chreidmheasa ionchasacha, trína gcuirtear i bhfeidhm IFRS 9 Ionstraimí Airgeadais;
a loss allowance for expected credit losses, applying IFRS 9 Financial Instruments;
na caillteanais chreidmheasa ar feadh 12 mhí agus na caillteanais chreidmheasa ionchasacha saoil a thomhas;
measure the 12-month and lifetime expected credit losses;
Faisnéis chainníochtúil agus faisnéis cháilíochtúil maidir le méideanna a eascraíonn as caillteanais chreidmheasa ionchasacha
Quantitative and qualitative Information about amounts arising from expected credit losses
an lamháltas caillteanais arna thomhas ag méid atá cothrom le caillteanais chreidmheasa ionchasacha saoil maidir le:
the loss allowance measured at an amount equal to lifetime expected credit losses for:
athruithe a eascraíonn as cé acu a thomhaistear nó nach dtomhaistear an lamháltas caillteanais ag suim atá cothrom le caillteanais chreidmheasa ionchasacha 12 mhí nó le caillteanais chreidmheasa ionchasacha saoil.
changes arising from whether the loss allowance is measured at an amount equal to 12-month or lifetime expected credit losses.
caillteanais chreidmheasa ionchasacha
expected credit losses
A mhéid a sháraíonn na caillteanais chreidmheasa ionchasacha le chéile oll-luach de réir na leabhar na sócmhainne airgeadais, ba cheart na caillteanais chreidmheasa ionchasacha a aithint mar sholáthar.
To the extent that the combined expected credit losses exceed the gross carrying amount of the financial asset, the expected credit losses should be recognised as a provision.
Caillteanais chreidmheasa ionchasacha a shainaithint
Recognition of expected credit losses
Tomhaisfidh eintiteas caillteanais chreidmheasa ionchasacha d’ionstraim airgeadais ar bhealach lena léirítear:
An entity shall measure expected credit losses of a financial instrument in a way that reflects:
caillteanais chreidmheasa ionchasacha saoil
lifetime expected credit losses
Na caillteanais chreidmheasa ionchasacha a eascraíonn as gach teagmhas mainneachtana féideartha thar shaolré ionchais ionstraime airgeadais.
The expected credit losses that result from all possible default events over the expected life of a financial instrument.
Uainiú maidir le caillteanais chreidmheasa ionchasacha saoil a aithint
Timing of recognising lifetime expected credit losses
Caillteanais chreidmheasa ionchasacha
Expected credit losses
Léirítear le caillteanais chreidmheasa ionchasacha ionchais eintitis maidir le caillteanais chreidmheasa.
Expected credit losses reflect an entity's own expectations of credit losses.
Chun maolú a dhéanamh ar an tionchar a d’fhéadfadh a bheith ag méadú tobann i soláthairtí le haghaidh caillteanais chreidmheasa ionchasacha ar chumas institiúidí iasachtaí a thabhairt do chliaint an tráth is mó a bheidh gá leo, ba cheart síneadh dhá bhliain a chur leis na socruithe idirthréimhseacha, agus ba cheart cead a bheith ag institiúidí aon mhéadú ar na soláthairtí nua le haghaidh caillteanais chreidmheasa ionchasacha a aithníonn siad in 2020 agus in 2021 le haghaidh a gcuid sócmhainní airgeadais, nach bhfuil fadhbanna creidmheasa acu, a chur ar ais go hiomlán lena gcaipiteal Ghnáthchothromas Leibhéal 1.
To mitigate the potential impact that a sudden increase in expected credit loss provisions could have on institutions’ capacity to lend to clients at times when it is most needed, the transitional arrangements should be extended by two years, and institutions should be allowed to fully add back to their Common Equity Tier 1 capital any increase in new expected credit loss provisions that they recognise in 2020 and 2021 for their financial assets that are not credit-impaired.
Is é is lamháltas caillteanais ann an lamháltas le haghaidh caillteanais chreidmheasa ionchasacha ar shócmhainní airgeadais arna dtomhas i gcomhréir le mír 4.1.2 de IFRS 9, suimeanna infhaighte léasa agus sócmhainní conartha, an méid lagaithe charntha le haghaidh sócmhainní airgeadais arna dtomhas i gcomhréir le mír 4.1.2A de IFRS 9 agus an fhoráil maidir le caillteanais chreidmheasa ionchasacha ar ghealltanais iasachta agus ar chonarthaí ráthaíochta airgeadais.
Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts.
Is é is lamháltas caillteanais ann an lamháltas le haghaidh caillteanais chreidmheasa ionchasacha ar shócmhainní airgeadais arna dtomhas i gcomhréir le mír 4.1.2 de IFRS 9, suimeanna infhaighte léasa agus sócmhainní conartha, an méid lagaithe charntha le haghaidh sócmhainní airgeadais arna dtomhas i gcomhréir le mír 4.1.2A de IFRS 9 agus an fhoráil maidir le caillteanais chreidmheasa ionchasacha ar ghealltanais iasachta agus ar chonarthaí ráthaíochta airgeadais.
Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2 A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts.
Má áirítear comhpháirt iasachta (i.e. sócmhainn airgeadais) agus gealltanas neamhtharraingthe (i.e. gealltanas iasachta) araon le hionstraim airgeadais áfach agus mura féidir leis an eintiteas na caillteanais chreidmheasa ionchasacha ar an gcomhpháirt gealltanais iasachta a shainaithint ar leithligh uathu siúd ar an gcomhpháirt sócmhainne airgeadais, ba cheart na caillteanais chreidmheasa ionchasacha ar an ngealltanas iasachta a aithint le chéile leis an lamháltas caillteanais don tsócmhainn airgeadais.
However, if a financial instrument includes both a loan (ie financial asset) and an undrawn commitment (ie loan commitment) component and the entity cannot separately identify the expected credit losses on the loan commitment component from those on the financial asset component, the expected credit losses on the loan commitment should be recognised together with the loss allowance for the financial asset.
B8J Nuair a bheidh caillteanais chreidmheasa ionchasacha tomhaiste ag eintiteas ar bhonn comhchoiteann, féadfar nach mbeidh an t-eintiteas in ann oll-luach de réir na leabhar sócmhainní airgeadais aonair ná an neamhchosaint ar riosca creidmheasa ar ghealltanais iasachta agus ar chonarthaí ráthaíochta airgeadais a leithdháileadh ar na gráid rátála riosca creidmheasa dá n-aithnítear caillteanais chreidmheasa ionchasacha saoil.
B8J When an entity has measured expected credit losses on a collective basis, the entity may not be able to allocate the gross carrying amount of individual financial assets or the exposure to credit risk on loan commitments and financial guarantee contracts to the credit risk rating grades for which lifetime expected credit losses are recognised.
I gcás na n-ionstraimí airgeadais sin, agus na hionstraimí airgeadais sin amháin, tomhaisfidh an t-eintiteas caillteanais chreidmheasa ionchasacha le linn na tréimhse ina bhfuil an t-eintiteas neamhchosanta ar riosca creidmheasa, ach nach maolófaí caillteanais chreidmheasa ionchasacha le gnáthghníomhaíochtaí an eintitis um bainistíocht riosca creidmheasa, fiú má shíneann an tréimhse chonarthach uasta.
For such financial instruments, and only those financial instruments, the entity shall measure expected credit losses over the period that the entity is exposed to credit risk and expected credit losses would not be mitigated by credit risk management actions, even if that period extends beyond the maximum contractual period.
An lamháltas le haghaidh caillteanais chreidmheasa ionchasacha ar shócmhainní airgeadais arna dtomhas i gcomhréir le mír 4.1.2, suimeanna léasa infhaighte agus sócmhainní conartha, an méid lagaithe carntha le haghaidh sócmhainní airgeadais arna dtomhas i gcomhréir le mír 4.1.2A agus an fhoráil maidir le caillteanais chreidmheasa ionchasacha ar ghealltanais iasachta agus ar chonarthaí ráthaíochta airgeadais.
The allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A and the provision for expected credit losses on loan commitments and financial guarantee contracts.
Agus sreabhadh airgid ionchasach sócmhainne airgeadais á ríomh aige, déanfaidh eintiteas téarmaí conarthacha uile na hionstraime airgeadais (réamhíocaíocht, síneadh údaraithe margaíochta, céadrogha ar cheannach agus roghanna comhchosúla, mar shampla) a bhreithniú ach ní bhreithneoidh sé na caillteanais chreidmheasa ionchasacha, ach amháin i gcás gur sócmhainn airgeadais a bhfuil fadhbanna creidmheasa aici í an tsócmhainn airgeadais, agus sa chás sin breithneoidh eintiteas na caillteanais chreidmheasa ionchasacha tosaigh a breithníodh nuair a ríomhadh an glanráta úis bunaidh arna choigeartú i leith creidmheasa.
When estimating the expected cash flows of a financial asset, an entity shall consider all contractual terms of the financial asset (for example, prepayment, call and similar options) but shall not consider the expected credit losses, unless the financial asset is a purchased or originated credit-impaired financial asset, in which case an entity shall also consider the initial expected credit losses that were considered when calculating the original credit-adjusted effective interest rate.
Maidir leis an toimhde infhrisnéise i mír 5.5.11, ní dearbhtháscaire é gur cheart caillteanais chreidmheasa ionchasacha saoil a aithint, ach toimhdítear gurb é an pointe is deireanaí ar cheart caillteanais chreidmheasa ionchasacha saoil a aithint fiú nuair a úsáidtear faisnéis réamhbhreathnaitheach (lena n-áirítear fachtóirí maicreacnamaíocha ar leibhéal punainne).
The rebuttable presumption in paragraph 5.5.11 is not an absolute indicator that lifetime expected credit losses should be recognised, but is presumed to be the latest point at which lifetime expected credit losses should be recognised even when using forward-looking information (including macroeconomic factors on a portfolio level).
D’úsáidfeadh an t-eintiteas a thaithí stairiúil maidir le caillteanas creidmheasa (arna choigeartú de réir mar is iomchuí i gcomhréir le mír B5.5.51 go mír B5.5.52) i ndáil le trádálacha infhála chun meastachán a dhéanamh ar na caillteanais chreidmheasa ionchasacha do thréimhse 12 mhí nó na caillteanais chreidmheasa ionchasacha saoil maidir leis na sócmhainní airgeadais de réir mar is ábhartha.
The entity would use its historical credit loss experience (adjusted as appropriate in accordance with paragraphs B5.5.51–B5.5.52) for trade receivables to estimate the 12-month expected credit losses or the lifetime expected credit losses on the financial assets as relevant.
Maidir le caillteanais chreidmheasa ionchasacha do thréimhse 12 mhí, is sciar de na caillteanais chreidmheasa ionchasacha saoil iad agus léirítear leo na heasnaimh airgid saoil a bheidh ann má tharlaíonn mainneachtain sna 12 mhí tar éis an dáta maidir le tuairisciú (nó tréimhse níos giorra má bhíonn saolré ionchais ionstraime airgeadais níos lú ná 12 mhí), arna ualú ag an dóchúlacht go dtarlódh mainneachtain.
12-month expected credit losses are a portion of the lifetime expected credit losses and represent the lifetime cash shortfalls that will result if a default occurs in the 12 months after the reporting date (or a shorter period if the expected life of a financial instrument is less than 12 months), weighted by the probability of that default occurring.
Dá réir sin, maidir le caillteanais chreidmheasa ionchasacha do thréimhse 12 mhí, ní caillteanais chreidmheasa ionchasacha saoil a thabhóidh eintiteas i ndáil le hionstraimí airgeadais a mhainneoidh sna chéad 12 mhí eile de réir a thuartha iad ná easnaimh airgid a thuartar sna chéad 12 mhí eile.
Thus, 12-month expected credit losses are neither the lifetime expected credit losses that an entity will incur on financial instruments that it predicts will default in the next 12 months nor the cash shortfalls that are predicted over the next 12 months.
Go háirithe, is freagairt é IFRS 9 don iarraidh ó G20 dul i dtreo samhla a bheidh dírithe níos fearr ar an todhchaí lena sainaithneofar na caillteanais chreidmheasa ionchasacha ar shócmhainní airgeadais.
In particular, IFRS 9 responds to the G20’s call to move to a more forward-looking model for the recognition of expected credit losses on financial assets.
A mhéid a bhaineann leis na caillteanais chreidmheasa ionchasacha ar shócmhainní airgeadais a shainaithint, cuirtear é in ionad Chaighdeán Idirnáisiúnta Cuntasaíochta (IAS) 39.
In relation to the recognition of expected credit losses on financial assets it replaces International Accounting Standard (IAS) 39.
I gcás ina léirítear i gclár comhardaithe tosaigh na hinstitiúide, an lá a gcuireann sí IFRS 9 i bhfeidhm den chéad uair, go bhfuil laghdú tagtha, le hais clár comhardaithe deiridh an lae roimhe sin, ar chaipiteal Ghnáthchothromas Leibhéal 1 mar gheall ar sholáthairtí le haghaidh caillteanais chreidmheasa ionchasacha méadaithe, lena n-áirítear an lamháltas caillteanais do chaillteanais chreidmheasa ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu, mar a shainmhínítear in Aguisín A a ghabhann le IFRS 9 mar a leagtar amach san Iarscríbhinn a ghabhann le Rialachán (CE) Uimh. 1126/2008 [7] ón gCoimisiún (“Iarscríbhinn a bhaineann le IFRS 9”), ba cheart cead a thabhairt don institiúid sin cuid de na soláthairtí le haghaidh caillteanais chreidmheasa ionchasacha méadaithe a áireamh ina chaipiteal Ghnáthchothromas Leibhéal 1 ar feadh idirthréimhse.
Where an institution’s opening balance sheet on the day that it first applies IFRS 9 reflects a decrease in Common Equity Tier 1 capital as a result of increased expected credit loss provisions, including the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to IFRS 9 as set out in the Annex to Commission Regulation (EC) No 1126/2008 [7] (‘Annex relating to IFRS 9’), compared to the closing balance sheet on the previous day, the institution should be allowed to include in its Common Equity Tier 1 capital a portion of the increased expected credit loss provisions for a transitional period.
Ní ceart neodrú iomlán a dhéanamh ar an tionchar a bheidh ag na soláthairtí le haghaidh caillteanais chreidmheasa ionchasacha ar chaipiteal Ghnáthchothromas Leibhéal 1 le linn na hidirthréimhse.
The impact of the expected credit loss provisions on Common Equity Tier 1 capital should not be fully neutralised during the transitional period.
Tuairisc ar bhunús ionchur agus toimhdí agus teicnící meastacháin a úsáidtear chun caillteanais chreidmheasa ionchasacha ar feadh 12 mhí agus saolré a thomhas.
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses
An tuairisc ar bhunús na n-ionchur agus na dtoimhdí agus na dteicnící meastacháin a úsáidtear chun caillteanais chreidmheasa ionchasacha ar feadh 12 mhí agus saolré a thomhas.
The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.
An tuairisc ar an mbealach a ionchorpraíodh faisnéis réamhbhreathnaitheach sa chinneadh maidir le caillteanais chreidmheasa ionchasacha, lena n-áirítear trí fhaisnéis mhaicreacnamaíoch a úsáid.
The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.
Is éard is caillteanais chreidmheasa ionchasacha ann meán ualaithe na gcaillteanas creidmheasa ina léirítear na rioscaí go bhféadfadh sé gur na hualaithe a bheadh i mainneachtain.
Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.
Faisnéis faoin gcaoi a ndearnadh ionstraimí a ghrúpáil más rud é go ndearnadh caillteanais chreidmheasa ionchasacha a thomhas ar bhonn comhchoiteann
Information on how instruments were grouped if expected credit losses were measured on collective basis
Faisnéis faoin gcaoi a ndearnadh na hionstraimí a ghrúpáil más rud é go ndearnadh caillteanais chreidmheasa ionchasacha a thomhas ar bhonn comhchoiteann.
Information on how the instruments were grouped if expected credit losses were measured on a collective basis.
Seasann an ball seo do na caillteanais chreidmheasa ionchasacha a eascraíonn as gach teagmhas mainneachtana féideartha thar shaolré ionchasach ionstraime airgeadais.
This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument.
Caillteanais chreidmheasa ionchasacha neamhlascainithe tráth na haitheanta tosaigh ar shócmhainní airgeadais ceannaithe ná tionscanta a bhfuil fadhbanna creidmheasa acu
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised
Mar shampla, ní dhéanann athrú ar lamháltas caillteanais le haghaidh caillteanais chreidmheasa ionchasacha difear ach do bhrabús nó caillteanas na tréimhse reatha agus dá bhrí sin ní aithnítear é sa tréimhse reatha.
For example, a change in a loss allowance for expected credit losses affects only the current period’s profit or loss and therefore is recognised in the current period.
Tuairisc ar bhunús ionchur agus toimhdí agus teicnící meastacháin a úsáidtear chun caillteanais chreidmheasa ionchasacha ar feadh 12 mhí agus saolré a thomhas.
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses
An tuairisc ar bhunús na n-ionchur agus na dtoimhdí agus na dteicnící meastacháin a úsáidtear chun caillteanais chreidmheasa ionchasacha ar feadh 12 mhí agus saolré a thomhas.
The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.