ciallaíonn “margadhluach glan”, i ndáil le haon mhaoin, margadhluach glan na maoine sin arna fhionnadh de réir alt 10 nó 11, de réir mar a bheidh;
"the net market value", in relation to any property, means the net market value thereof ascertained in accordance with section 10 or 11, as the case may be;
Margadhluach glan maoine eile.
Net market value of other property.
Eisiamh ón margadhluach glan.
Exclusions from net market value.
Suíomhanna díorthach an chomhthiomsaithe cumhdaigh ag a bhfuil margadhluach glan diúltach
Cover pool derivative positions with net negative market value
Suíomhanna díorthach an chomhthiomsaithe cumhdaigh ag a bhfuil margadhluach glan deimhneach
Cover pool derivative positions with net positive market value
(2) I gcás maoin duine eile a bheith ar áireamh i rachmas inchánach pearsan aonair de bhua fho-alt (1), déanfaidh na Coimisinéirí, ar iarratas ón bpearsa aonair nó thar a cheann nó ó dhuine eile nó thar a cheann, an méid cánach a measúnaíodh ar an bpearsa aonair a chionroinnt idir an phearsa aonair agus an duine eile sin agus is é an méid cánach is inchurtha i leith an duine eile sin an méid cánach a mbeidh idir é agus méid iomlán cánach na pearsan aonair an coibhneas céanna a bheidh idir margadhluach glan rachmas inchánach an duine sin agus margadhluach glan rachmas inchánach na pearsan aonair:
(2) Where property of another person is included in the taxable wealth of an individual by virtue of subsection (1), the Commissioners shall, on application being made by or on behalf of that individual or other person, apportion the amount of tax assessed on the individual between the individual and that other person and the amount of tax referable to that other person shall be the amount of tax which bears the same proportion to the total amount of tax of the individual as the net market value of that person's taxable wealth bears to the net market value of the taxable wealth of the individual :
Margadhluach glan maoine táirgiúla. 1939, Uimh. 24 .
Net market value of productive property.
—(1) (a) Faoi réir fho-ailt (2) agus (3), déanfar margadhluach glan mhaoin lena mbaineann an fo-alt seo a fhionnadh—
—(1) ( a ) Subject to subsections (2) and (3), the net market value of property to which this subsection applies shall be ascertained—
Ní thuairisceofar an tacar glanluachálacha ach amháin i gcás inar dliteanas é margadhluach glan an tacair glanluachálacha.
Only where the net market value of a netting set is a liability, the netting set shall be reported.
ciallaíonn "Margadhluach Reatha" (dá ngairtear "CMV" anseo feasta) chun críocha Roinn 5 margadhluach glan den phunann idirbheart laistigh de thacar glanluachála, sa chás ina n-úsáidtear na luachanna margaidh deimhneacha agus diúltacha araon chun an CMV a ríomh;
"Current Market Value" (hereinafter referred to as "CMV") for the purposes of Section 5 refers to the net market value of the portfolio of transactions within a netting set, where both positive and negative market values are used in computing the CMV;
D'ainneoin na chéad abairte, féadfaidh an institiúid rogha a dhéanamh an luach barúlach móide an t-athrú i margadhluach glan an díorthaigh chreidmheasa ó thráth tionscanta na trádála, arb ionann é agus athrú glan síos ó thaobh dhíoltóir na cosanta de agus a mbeadh comhartha diúltach air, a chur in ionad an luacha bharúlaigh.
Notwithstanding the first sentence, the institution may elect to replace the notional value by the notional value plus the net market value change of the credit derivative since trade inception, a net downward change from the protection seller's perspective carrying a negative sign.
(ii) trí chion a bhaint, as an iarmhéid a bheidh fágtha ansin, d'aon fhiacha agus eirí a bheidh amuigh ar an dáta luachála iomchuí agus a tabhaíodh i ndáil leis an maoin sin agus leis an ngnó a bhí á sheoladh i ndáil léi, nó a tabhaíodh ag fáil na maoine sin, agus atá, le linn margadhluach glan maoine a bheith á fhionnadh faoi alt 11 (1), inbhainte as margadhluach na maoine, arb é an cion é is ionann agus an coibhneas idir an iarmhéid sin agus margadhluach na maoine.
(ii) by deducting from the balance then remaining a proportion of any debts and incumbrances outstanding on the relevant valuation date which were incurred in connection with that property and the business carried on in connection therewith, or were incurred in the acquisition of that property, and which, in ascertaining the net market value of property under section 11(1), are deductible from the market value of the property, being the proportion which the said balance bears to the market value of the property.
(3) Déanfar margadhluach glan mhaoin sa Stát a úsáidtear go díreach ag cur fostaíochta ar fáil sa Stát (seachas maoin lena mbaineann fo-alt (1)) agus mhaoin arb éard í stoic nó scaireanna atá ar áireamh i rachmas inchánach duine inmheasúnaithe a fhionnadh—
(3) The net market value of property in the State which is used directly in the provision of employment in the State (other than property to which subsection (1) applies) and of property consisting of stock or shares of a trading company comprised in the taxable wealth of an assessable person shall be ascertained—
(b) trí mhéid a bhaint as an iarmhéid a bheidh fágtha ansin is ionann agus 80 faoin gcéad de na fiacha agus de na heirí a bheidh amuigh ar an dáta luachála iomchuí agus a tabhaíodh i ndáil leis an maoin agus leis an ngnó, más ann, a bhí á sheoladh i ndáil léi nó a tabhaíodh ag fáil na maoine sin agus is inbhainte, le linn margadhluach glan maoine a bheith á fhionnadh faoi alt 11 (1), as margadhluach na maoine:
( b ) by deducting from the balance then remaining an amount equal to 80 per cent. of the debts and incumbrances outstanding on the relevant valuation date which were incurred in connection with the property and the business, if any, carried on in connection therewith or incurred in the acquisition of such property and which, in ascertaining the net market value of property under section 11 (1), are deductible from the market value of the property:
Ar choinníoll go mbainfidh an fo-alt seo le maoin lena mbaineann fo-alt (1) agus atá ar áireamh i rachmas inchánach pearsan aonair in aon chás inar lú margadhluach na maoine sin, dá bhfionnfaí de réir an fho-ailt seo é, ná an margadhluach glan arna fhionnadh de réir an fho-ailt sin:
Provided that this subsection shall apply to property to which subsection (1) applies which is comprised in the taxable wealth of an individual in any case where the net market value thereof, if ascertained in accordance with this subsection, would be less than the net market value as ascertained in accordance with that subsection:
—(1) Déanfar margadhluach glan mhaoin (seachas maoin lena mbaineann alt 10) atá ar áireamh i rachmas inchánach duine inmheasúnaithe a fhionnadh trí aon fhiacha agus eirí a bheidh dlite den duine inmheasúnaithe agus a bheidh amuigh ar an dáta luachála a bhaint as margadhluach na maoine ach ní dhéanfar aon asbhaint—
—(1) The net market value of property (other than property to which section 10 applies) comprised in the taxable wealth of an assessable person shall be ascertained by deducting from the market value of the property any debts and incumbrances due by the assessable person and outstanding on the valuation date but no deduction shall be made for—
Ar choinníoll, in aon chás inar pearsa aonair an duine inmheasúnaithe, nach gá don duine a bheidh cuntasach go príomha, mura gceanglóidh na Coimisinéirí air i scríbhinn sin a dhéanamh, tuairisceán a sheachadadh mar a dúradh i gcás nach mó margadhluach glan na maoine atá ar áireamh ina rachmas inchánach ná 75 faoin gcéad de mhéid an eisiaimh a bhfuil teideal aige chuige faoi alt 13:
Provided that, in any case where the assessable person is an individual, the person primarily accountable need not, unless he is required in writing by the Commissioners to do so, deliver a return as aforesaid where the net market value of the property comprised in his taxable wealth does not exceed 75 per cent. of the amount of the exclusion to which he is entitled under section 13:
ciallaíonn ‘margadhluach reatha’, nó ‘CMV’ margadhluach glan na n-idirbheart uile laistigh de thacar glanluachála, d'aon chomhthaobhacht a fuarthas nó a breacadh, i gcás margadh dearfach agus margadh diúltach a bheith glanluacháilte agus an CMV á ríomh;”;
‘current market value’ or ‘CMV’ means the net market value of all the transactions within a netting set gross of any collateral held or posted where positive and negative market values are netted in computing the CMV;’
Luach absalóideach mhargadhluach glan na gconarthaí sin laistigh den ghlanluacháil, agus é comhlán ar aon chomhthaobhacht a shealbhaítear nó a bhreactar i gcás ina ndéantar margadhluachanna deimhneacha agus diúltacha a ghlanluacháil agus an margadhluach glan á ríomh a bheidh i gcostas athsholáthair reatha na ndliteanas a eascraíonn as conarthaí díorthacha ar leibhéal an tacair glanluachála.
The current replacement cost of liabilities arising from derivative contracts at netting set level shall be the absolute value of the net market value of those contracts within the netting, gross of any collateral held or posted where positive and negative market values are netted in computing the net market value.