#2067549
Tuairisceofar méid deimhneach i gcás dliteanas, mura dliteanas díorthach í an mhír.
For liabilities a positive amount shall be reported, unless the item is a derivative liability.
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13 toradh in 6 dhoiciméad
#2756141
Tuairisceofar méid deimhneach i gcás dliteanas, mura dliteanas díorthach í an mhír.
For liabilities a positive amount shall be reported, unless the item is a derivative liability.
#2316892
An méid dliteanas díorthach a úsáidtear chun rioscaí a mhaolú a eascraíonn as na sócmhainní lena dtacaítear leis na conarthaí faoi raon feidhme IFRS 4 agus as conarthaí infheistíochta neamhdhíorthacha.
The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts.
#2316894
An méid dliteanas díorthach a úsáidtear chun rioscaí a mhaolú a eascraíonn as na conarthaí faoi raon feidhme IFRS 4 agus as conarthaí infheistíochta neamhdhíorthacha.
The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts.
#2326842
Sciar an eintitis den mhéid dliteanas díorthach a úsáidtear chun rioscaí a mhaolú a eascraíonn as na sócmhainní lena dtacaítear leis na conarthaí faoi raon feidhme IRFS 4 agus conarthaí infheistíochta neamhdhíorthacha.
The entity's share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts.
#2326844
Sciar an eintitis den mhéid dliteanas díorthach a úsáidtear chun rioscaí a mhaolú a eascraíonn as na conarthaí faoi raon feidhme IRFS 4 agus conarthaí infheistíochta neamhdhíorthacha.
The entity's share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts.
#2592749
An méid dliteanas díorthach a úsáidtear chun rioscaí a mhaolú a eascraíonn as na sócmhainní lena dtacaítear leis na conarthaí faoi raon feidhme IFRS 4 agus as conarthaí infheistíochta neamhdhíorthacha.
The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts.
#2592751
An méid dliteanas díorthach a úsáidtear chun rioscaí a mhaolú a eascraíonn as na conarthaí faoi raon feidhme IFRS 4 agus as conarthaí infheistíochta neamhdhíorthacha.
The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts.
#2602619
Sciar an eintitis den mhéid dliteanas díorthach a úsáidtear chun rioscaí a mhaolú a eascraíonn as na sócmhainní lena dtacaítear leis na conarthaí faoi raon feidhme IRFS 4 agus conarthaí infheistíochta neamhdhíorthacha.
The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts.
#2602621
Sciar an eintitis den mhéid dliteanas díorthach a úsáidtear chun rioscaí a mhaolú a eascraíonn as na conarthaí faoi raon feidhme IRFS 4 agus conarthaí infheistíochta neamhdhíorthacha.
The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts.
#2992074
Mar shampla, féadfaidh sócmhainn dhíorthach aitheanta agus dliteanas díorthach aitheanta a bheith ag eintiteas a chomhlíonann na critéir maidir le fritháireamh i mír 42 de IAS 32.
For example, an entity may have a recognised derivative asset and a recognised derivative liability that meet the offsetting criteria in paragraph 42 of IAS 32.
#2328723
I gcás inar dliteanas díorthach é an dliteanas atá eisiata, tuairisceofar na glansuíomhanna dliteanais agus na rialacha glanluachála stuamachta a leagtar síos in Airteagal 429c de Rialachán (AE) Uimh. 575/2013 á gcur san áireamh.
Where the excluded liability is a derivatives liability, the net liability positions taking into account the prudential netting rules laid down in Article 429c of Regulation (EU) No 575/2013 shall be reported.
#2984045
7.2.13 Má choinnigh eintiteas cuntas ar chostas roimhe seo ar dhliteanas díorthach atá nasctha le hionstraim chothromais nach bhfuil praghas luaite i margadh gníomhach aici le haghaidh ionstraim chomhchosúil (i.e. ionchur Leibhéal 1) agus nach mór é a shocrú trí ionstraim chothromais den sórt sin a sholáthar, i gcomhréir le IAS 39, tomhaisfidh sé an dliteanas díorthach sin ar luach cóir ar dháta an churtha i bhfeidhm tosaigh.
7.2.13 If an entity previously accounted for a derivative liability that is linked to, and must be settled by, delivery of an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) at cost in accordance with IAS 39, it shall measure that derivative liability at fair value at the date of initial application.