#2979538
Ceanglas maidir le hidirbheart réamhaisnéise thar a bheith dóchúil i gcás fáluithe ar an sreabhadh airgid
Highly probable requirement for cash flow hedges
Scag na torthaí
Bailiúcháin
45 toradh in 4 dhoiciméad
#2982370
Thar a bheith dóchúil
Highly probable
#2982385
go bhfuil gealltanas daingean ceannaigh thar a bheith dóchúil laistigh de 1 bhliain amháin;
a firm purchase commitment is highly probable within one year;
#2979432
Is féidir leis an mír fhálaithe a bheith (a) ina sócmhainn aonair, ina dliteanas aonair, ina ceangaltas daingean aonair, ina hidirbheart aonair réamhaisnéise thar a bheith dóchúil nó ina glaninfheistíocht aonair in oibríocht eachtrach, (b) ina grúpa de shócmhainní, de dhliteanais, de cheangaltais dhaingne, d’idirbhearta réamhaisnéise thar a bheith dóchúil nó de ghlan-infheistíochtaí in oibríochtaí eachtracha nó (c) ina fálú punainne um riosca an ráta úis amháin, ar cuid den phunann sócmhainní airgeadais nó dliteanas airgeadais é a roinneann an riosca atá á fhálú.
The hedged item can be (a) a single asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation, (b) a group of assets, liabilities, firm commitments, highly probable forecast transactions or net investments in foreign operations with similar risk characteristics or (c) in a portfolio hedge of interest rate risk only, a portion of the portfolio of financial assets or financial liabilities that share the risk being hedged.
#2314595
Méideanna a baineadh as cothromas agus a áirítear i suim ghlanluacha na sócmhainne neamhairgeadais (dliteanas) ar fálaíodh a héadáil nó a tabhú mar idirbheart réamhaisnéise thar a bheith dóchúil, glan ó cháin
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
#2315033
Na méideanna a bhaintear as cothromas agus a áirítear i suim ghlanluacha sócmhainne neamhairgeadais (dliteanas) ar fálaíodh a héadáil nó a tabhú mar idirbheart réamhaisnéise thar a bheith dóchúil, roimh cháin
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax
#2590455
Méideanna a baineadh as cothromas agus a áirítear i suim ghlanluacha na sócmhainne neamhairgeadais (dliteanas) ar fálaíodh a héadáil nó a tabhú mar idirbheart réamhaisnéise thar a bheith dóchúil, glan ó cháin
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
#2590893
Na méideanna a bhaintear as cothromas agus a áirítear i suim ghlanluacha sócmhainne neamhairgeadais (dliteanas) ar fálaíodh a héadáil nó a tabhú mar idirbheart réamhaisnéise thar a bheith dóchúil, roimh cháin
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax
#2979431
78 Is féidir le mír fhálaithe a bheith ina sócmhainn nó dliteanas aitheanta, ina ceangaltas daingean neamhaitheanta, ina hidirbheart réamhaisnéise thar a bheith dóchúil nó ina glaninfheistíocht in oibríocht eachtrach.
78 A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a highly probable forecast transaction or a net investment in a foreign operation.
#2979434
80 Chun críoch cuntasaíochta fálaithe, ní fhéadfar ach sócmhainní, dliteanais, ceangaltais dhaingne nó idirbhearta réamhaisnéise thar a bheith dóchúil lena mbaineann páirtí atá seachtrach don eintiteas a ainmniú mar mhíreanna fálaithe.
80 For hedge accounting purposes, only assets, liabilities, firm commitments or highly probable forecast transactions that involve a party external to the entity can be designated as hedged items.
#2979521
D’fhéadfadh sé go mbeidh coinne go fóill leis go dtarlóidh idirbheart réamhaisnéise nach bhfuil fós thar a bheith dóchúil (féach mír 88(c)).
A forecast transaction that is no longer highly probable (see paragraph 88(c)) may still be expected to occur.
#2982219
Ba cheart dóchúlacht fhormheas na scairshealbhóirí (má éilítear sin sa dlínse) a mheas a bheith ina cuid den mheasúnú ar cé acu atá nó nach bhfuil an díol thar a bheith dóchúil.
The probability of shareholders’ approval (if required in the jurisdiction) should be considered as part of the assessment of whether the sale is highly probable.
#2982229
Ionas go mbeidh an cás amhlaidh, ní mór na sócmhainní a bheith ar fáil le dáileadh láithreach ina mbail reatha agus ba cheart an dáileadh a bheith thar a bheith dóchúil.
For this to be the case, the assets must be available for immediate distribution in their present condition and the distribution must be highly probable.
#2983814
Más idirbheart réamhaisnéise í mír fhálaithe (nó comhpháirt dí), ní mór go mbeadh an t-idirbheart sin thar a bheith dóchúil.
If a hedged item is a forecast transaction (or a component thereof), that transaction must be highly probable.
#2983817
Chun críoch cuntasaíochta fálaithe, ní fhéadfar ach sócmhainní, dliteanais, ceangaltais dhaingne nó idirbhearta réamhaisnéise thar a bheith dóchúil le páirtí atá seachtrach don eintiteas tuairiscithe a ainmniú mar mhíreanna fálaithe.
For hedge accounting purposes, only assets, liabilities, firm commitments or highly probable forecast transactions with a party external to the reporting entity can be designated as hedged items.
#2983882
D’fhéadfadh sé go mbeidh coinne go fóill leis go dtarlóidh sreabhadh airgid todhchaí fálaithe nach bhfuil thar a bheith dóchúil níos mó.
A hedged future cash flow that is no longer highly probable to occur may still be expected to occur.
#2314597
Na méideanna a bhaintear as cothromas agus a áirítear sa chostas tosaigh nó i suim ghlanluacha eile sócmhainne neamhairgeadais (dliteanas) ar fálaíodh a héadáil nó a tabhú mar idirbheart réamhaisnéise thar a bheith dóchúil, glan ó cháin.
The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax.
#2315034
Na méideanna a bhaintear as cothromas agus a áirítear sa chostas tosaigh nó i suim ghlanluacha eile sócmhainne neamhairgeadais (dliteanas) ar fálaíodh a héadáil nó a tabhú mar idirbheart réamhaisnéise thar a bheith dóchúil, roimh cháin.
The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax.
#2315543
Seasann an ball seo d’fháluithe ar an neamhchosaint ar inathraitheacht i sreafaí airgid (a) atá inchurtha le riosca ar leith atá bainteach le sócmhainn nó dliteanas aitheanta (amhail gach nó roinnt íocaíochtaí úis amach anseo ar ráta fiachais athraitheach) nó le hidirbhearta réamhaisnéise thar a bheith dóchúil; agus (b) a d’fhéadfadh difear a dhéanamh do bhrabús nó caillteanas.
This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss.
#2324493
Seasann an ball seo do shócmhainní neamhreatha atá ar fáil dá ndíol go láithreach ina mbail reatha, gan a bheith faoi réir téarmaí ach amháin ar gnách agus iondúil iad do dhíolacháin na sócmhainní sin, agus dá bhfuil a ndíol thar a bheith dóchúil.
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable.
#2590457
Na méideanna a bhaintear as cothromas agus a áirítear sa chostas tosaigh nó i suim ghlanluacha eile sócmhainne neamhairgeadais (dliteanas) ar fálaíodh a héadáil nó a tabhú mar idirbheart réamhaisnéise thar a bheith dóchúil, glan ó cháin.
The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax.
#2590894
Na méideanna a bhaintear as cothromas agus a áirítear sa chostas tosaigh nó i suim ghlanluacha eile sócmhainne neamhairgeadais (dliteanas) ar fálaíodh a héadáil nó a tabhú mar idirbheart réamhaisnéise thar a bheith dóchúil, roimh cháin.
The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax.
#2591403
Seasann an ball seo d’fháluithe ar an neamhchosaint ar inathraitheacht i sreafaí airgid (a) atá inchurtha le riosca ar leith atá bainteach le sócmhainn nó dliteanas aitheanta (amhail gach nó roinnt íocaíochtaí úis amach anseo ar ráta fiachais athraitheach) nó le hidirbhearta réamhaisnéise thar a bheith dóchúil; agus (b) a d’fhéadfadh difear a dhéanamh do bhrabús nó caillteanas.
This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss.
#2600271
Seasann an ball seo do shócmhainní neamhreatha atá ar fáil dá ndíol go láithreach ina mbail reatha, gan a bheith faoi réir téarmaí ach amháin ar gnách agus iondúil iad do dhíolacháin na sócmhainní sin, agus dá bhfuil a ndíol thar a bheith dóchúil.
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable.
#2880147
Is iomchuí a leagan síos, dá bhrí sin, agus tomhas á dhéanamh ag na húdaráis inniúla ar an riosca leachtachta agus eilimintí riosca leachtachta dá dtagraítear in Airteagal 42(1), an chéad fhomhír, pointe (a), de Threoir (AE) 2019/2034, nár cheart dóibh ach tomhas a dhéanamh ar an riosca leachtachta nó ar eilimintí riosca leachtachta a eascraíonn as na gníomhaíochtaí sin agus as tosca eile, a bhaineann go sonrach le gnólachtaí infheistíochta beaga neamh-idirnasctha, a bhfuil sé thar a bheith dóchúil go leanfaidh riosca leachtachta ábhartha astu agus nach gcumhdaítear leis na ceanglais maidir le cumhdach leachtachta a leagtar síos i gCuid Cúig de Rialachán (AE) 2019/2033.
It is therefore appropriate to lay down that competent authorities, when they measure the liquidity risk and elements of liquidity risk referred to in Article 42(1), first subparagraph, point (a), of Directive (EU) 2019/2034, should only measure the liquidity risk or elements of liquidity risk that stem from those activities and from other factors, specific to small and non-interconnected investment firms, which are highly likely to lead to a liquidity risk that is material and that is not covered by the liquidity requirements laid down in Part Five of Regulation (EU) 2019/2033.
#2979400
Is éard is mír fhálaithe ann sócmhainn, dliteanas, ceangaltas daingean, idirbheart réamhaisnéise thar a bheith dóchúil nó glan-infheistíocht in oibríocht eachtrach (a) a nochtann an t-eintiteas do riosca um athruithe ar luach cóir nó ar shreafaí airgid amach anseo agus (b) a ainmnítear a bheith fálaithe (mionsaothraítear an sainmhíniú ar mhíreanna fálaithe le míreanna 78-84 agus le míreanna AG98-AG101 d’Fhoscríbhinn A).
A hedged item is an asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity to risk of changes in fair value or future cash flows and (b) is designated as being hedged (paragraphs 78-84 and Appendix A paragraphs AG98-AG101 elaborate on the definition of hedged items).
#2979438
Ina theannta sin, d’fhéadfadh riosca malairte eachtraí idirbhirt réamhaisnéise inghrúpa thar a bheith dóchúil a cháiliú mar mhír fhálaithe i ráitis airgeadais chomhdhlúite ar choinníoll go n-ainmnítear an t-idirbheart in airgeadra nach é airgeadra feidhmiúil an eintitis a dhéanann an t-idirbheart é agus go ndéanfaidh an riosca malairte eachtraí difear do brabús nó do chaillteanas comhdhlúite.
In addition, the foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in consolidated financial statements provided that the transaction is denominated in a currency other than the functional currency of the entity entering into that transaction and the foreign currency risk will affect consolidated profit or loss.
#2979457
fálú ar an sreabhadh airgid: fálú ar an neamhchosaint ar inathraitheacht ar shreafaí airgid (i) atá inchurtha i leith riosca ar leith atá bainteach le sócmhainn nó dliteanas aitheanta (amhail roinnt íocaíochtaí úis amach anseo ar fhiachas ráta chomhlúthaigh nó na híocaíochtaí sin uile) nó le hidirbhearta réamhaisnéise thar a bheith dóchúil agus (ii) a d’fhéadfadh difear a dhéanamh do bhrabús nó do chaillteanas;
cash flow hedge: a hedge of the exposure to variability in cash flows that (i) is attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction and (ii) could affect profit or loss;
#2979464
I gcás fáluithe ar an sreabhadh airgid, ní mór idirbheart réamhaisnéise atá faoi réir an fhálaithe a bheith thar a bheith dóchúil agus ní mór neamhchosaint a bheith ann ar athruithe ar shreafaí airgid a d’fhéadfadh difear a dhéanamh do bhrabús nó do chaillteanas ar deireadh.
For cash flow hedges, a forecast transaction that is the subject of the hedge must be highly probable and must present an exposure to variations in cash flows that could ultimately affect profit or loss.
#2979539
An ceanglas i mír 88(c) nach mór idirbheart réamhaisnéise a bheith thar a bheith dóchúil, chun é a chur i bhfeidhm glacfaidh eintiteas leis nach ndéantar, mar thoradh ar athchóiriú ar thagarmharc ráta úis, athrú ar an tagarmharc ráta úis ar a bhfuil na sreafaí airgid fálaithe bunaithe (a shonraítear go conarthach nó go neamhchonarthach).
For the purpose of applying the requirement in paragraph 88(c) that a forecast transaction must be highly probable, an entity shall assume that the interest rate benchmark on which the hedged cash flows (contractually or non-contractually specified) are based is not altered as a result of interest rate benchmark reform.
#2979677
AG99A An riosca malairte eachtraí a bhaineann le hidirbheart réamhaisnéise inghrúpa thar a bheith dóchúil, luaitear i mír 80 go bhféadfaidh sé cáiliú mar fhálú ar an sreabhadh airgid i ráitis airgeadais chomhdhlúite ar choinníoll go n-ainmnítear an t-idirbheart in airgeadra nach é airgeadra feidhmiúil an eintitis a dhéanann an t-idirbheart sin agus go ndéanfaidh an riosca malairte eachtraí difear do bhrabús nó do chaillteanas comhdhlúite.
AG99A Paragraph 80 states that in consolidated financial statements the foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in a cash flow hedge, provided the transaction is denominated in a currency other than the functional currency of the entity entering into that transaction and the foreign currency risk will affect consolidated profit or loss.
#2979744
Na hathruithe ar luach cóir agus ar shreafaí airgid atá inchurtha i leith an riosca atá á fhálú, d’fhéadfadh sé a bheith dóchúil go bhfritháireoidh na hathruithe sin a chéile go hiomlán nuair atá an fálú á dhéanamh agus ina dhiaidh, araon, más ionann téarmaí príomhshuime na hionstraime fálaithe agus téarmaí príomhshuime na sócmhainne, an dliteanais, an cheangaltais dhaingin nó an idirbhirt réamhaisnéise thar a bheith dóchúil a fhálaítear.
If the principal terms of the hedging instrument and of the hedged asset, liability, firm commitment or highly probable forecast transaction are the same, the changes in fair value and cash flows attributable to the risk being hedged may be likely to offset each other fully, both when the hedge is entered into and afterwards.
#2979746
Ina theannta sin, is dóchúil gur thar a bheith éifeachtach a bheidh fálú ar cheannach tráchtearra réamhaisnéise thar a bheith dóchúil a bhfuil conradh réamhcheaptha an lena aghaidh más amhlaidh na nithe seo a leanas:
In addition, a hedge of a highly probable forecast purchase of a commodity with a forward contract is likely to be highly effective if:
#2979749
déantar an t-athrú ar an lascaine nó ar an bpréimh ar an gconradh réamhcheaptha a eisiamh ón measúnú ar éifeachtacht agus a aithint i mbrabús nó i gcaillteanas nó déantar an t-athrú ar shreafaí airgid a bhfuil coinne leo ón idirbheart réamhaisnéise thar a bheith dóchúil a bhunú ar an réamhphraghas le haghaidh an tráchtearra.
either the change in the discount or premium on the forward contract is excluded from the assessment of effectiveness and recognised in profit or loss or the change in expected cash flows on the highly probable forecast transaction is based on the forward price for the commodity.
#2982215
7 Chun go mbeidh sé sin amhlaidh, ní mór an tsócmhainn (nó an grúpa diúscartha) a bheith ar fáil lena díol láithreach ina bail reatha, gan bheith faoi réir téarmaí ach amháin téarmaí ar gnách agus iondúil iad i gcás díol sócmhainní (nó grúpaí diúscartha) den sórt sin, agus ní mór a díol a bheith thar a bheith dóchúil.
7 For this to be the case, the asset (or disposal group) must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or disposal groups) and its sale must be highly probable.
#2982216
8 Chun go mbeidh an díol thar a bheith dóchúil, ní mór an leibhéal iomchuí bainistíochta a ghealladh do phlean faoina ndíolfar an tsócmhainn (nó an grúpa diúscartha) agus ní mór tús a bheith curtha le clár gníomhach chun ceannaitheoir a aimsiú agus an plean a thabhairt i gcrích.
8 For the sale to be highly probable, the appropriate level of management must be committed to a plan to sell the asset (or disposal group), and an active programme to locate a buyer and complete the plan must have been initiated.
#2982225
11 Nuair a fhaigheann eintiteas sócmhainn neamhreatha (nó grúpa diúscartha) go heisiach d’fhonn í a dhiúscairt dá éis sin, aicmeoidh sé an tsócmhainn neamhreatha (nó an grúpa diúscartha) mar shócmhainn arna sealbhú lena díol ar an dáta éadála sa chás amháin ina gcomhlíontar an ceanglas 1 bhliain amháin i mír 8 (ach amháin mar a cheadaítear le mír 9) agus má tá sé thar a bheith dóchúil go gcomhlíonfar, laistigh de thréimhse ghearr i ndiaidh na héadála (laistigh de 3 mhí de ghnáth), aon chritéar eile i míreanna 7 agus 8 nár comhlíonadh go fóill ar an dáta sin.
11 When an entity acquires a non-current asset (or disposal group) exclusively with a view to its subsequent disposal, it shall classify the non-current asset (or disposal group) as held for sale at the acquisition date only if the one-year requirement in paragraph 8 is met (except as permitted by paragraph 9) and it is highly probable that any other criteria in paragraphs 7 and 8 that are not met at that date will be met within a short period following the acquisition (usually within three months).
#2982230
Chun an dáileadh a bheith thar a bheith dóchúil, ba cheart gníomhaíochtaí a dhéantar chun an dáileadh a thabhairt i gcrích a thosú agus ba cheart coinne a bheith lena dtabhairt i gcrích laistigh de 1 bhliain amháin ón dáta aicmithe.
For the distribution to be highly probable, actions to complete the distribution must have been initiated and should be expected to be completed within one year from the date of classification.
#2982369
Comhaontú le páirtí neamhghaolmhar, a cheanglaíonn ar an dá pháirtí agus atá infhorfheidhmithe le dlí de ghnáth, (a) lena sonraítear na téarmaí suntasacha uile, lena n-áirítear praghas agus uainiú na n-idirbheart, agus (b) lena n-áirítear dídhreasacht le haghaidh neamhfheidhmíochta atá sách mór chun feidhmíocht a dhéanamh thar a bheith dóchúil.
An agreement with an unrelated party, binding on both parties and usually legally enforceable, that (a) specifies all significant terms, including the price and timing of the transactions, and (b) includes a disincentive for non-performance that is sufficiently large to make performance highly probable.
#2983816
Áirítear leis sin idirbheart réamhaisnéise de neamhchosaint chomhiomlán (i.e. idirbheart amach anseo nach bhfuil ceangailteach ach atá réamh-mheasta as a n-eascraíonn neamhchosaint agus díorthach) má tá an neamhchosaint chomhiomlán thar a bheith dóchúil agus, a luaithe a tharla sé agus ní réamhaisnéis é a thuilleadh dá éis sin, go bhfuil sé incháilithe mar mhír fhálaithe.
This includes a forecast transaction of an aggregated exposure (ie uncommitted but anticipated future transactions that would give rise to an exposure and a derivative) if that aggregated exposure is highly probable and, once it has occurred and is therefore no longer forecast, is eligible as a hedged item.
#2983843
fálú ar an sreabhadh airgid: fálú ar an neamhchosaint ar inathraitheacht ar shreafaí airgid atá inchurtha i leith riosca ina iomláine, nó comhpháirt de riosca, ar leith atá bainteach le sócmhainn nó dliteanas aitheanta (amhail roinnt íocaíochtaí úis amach anseo ar fhiachas ráta chomhlúthaigh nó na híocaíochtaí sin uile) nó le hidirbhearta réamhaisnéise thar a bheith dóchúil agus a d’fhéadfadh difear a dhéanamh do bhrabús nó do chaillteanas.
cash flow hedge: a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with all, or a component of, a recognised asset or liability (such as all or some future interest payments on variable-rate debt) or a highly probable forecast transaction, and could affect profit or loss.
#2983953
Chun críoch a chinneadh cé acu atá nó nach bhfuil idirbheart réamhaisnéise (nó comhpháirt de) thar a bheith dóchúil mar a éilítear le mír 6.3.3, glacfaidh eintiteas leis nach ndéantar, mar thoradh ar athchóiriú ar thagarmharc ráta úis, athrú ar an tagarmharc ráta úis ar a bhfuil na sreafaí airgid fálaithe bunaithe (a shonraítear go conarthach nó go neamhchonarthach).
For the purpose of determining whether a forecast transaction (or a component thereof) is highly probable as required by paragraph 6.3.3, an entity shall assume that the interest rate benchmark on which the hedged cash flows (contractually or non-contractually specified) are based is not altered as a result of interest rate benchmark reform.
#2985305
An riosca malairte eachtraí a bhaineann le hidirbheart réamhaisnéise inghrúpa thar a bheith dóchúil, luaitear i mír 6.3.6 go bhféadfaidh sé cáiliú mar fhálú ar an sreabhadh airgid i ráitis airgeadais chomhdhlúite ar choinníoll go n-ainmnítear an t-idirbheart in airgeadra nach é airgeadra feidhmiúil an eintitis a dhéanann an t-idirbheart sin agus go ndéanfaidh an riosca malairte eachtraí difear do bhrabús nó do chaillteanas comhdhlúite.
Paragraph 6.3.6 states that in consolidated financial statements the foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in a cash flow hedge, provided that the transaction is denominated in a currency other than the functional currency of the entity entering into that transaction and that the foreign currency risk will affect consolidated profit or loss.
#2988072
56 Ní áireoidh eintiteas sa phraghas idirbhirt ach roinnt de mhéid na comaoine athraithí nó an méid iomlán comaoine athraithí ar tugadh meastachán maidir leis i gcomhréir le mír 53 ach amháin a mhéid atá sé thar a bheith dóchúil nach dtarlóidh cealú suntasach ar mhéid an ioncaim charnaigh arna aithint nuair a dhéanfar an éiginnteacht atá bainteach leis an gcomaoin athraitheach a réiteach ina dhiaidh sin.
56 An entity shall include in the transaction price some or all of an amount of variable consideration estimated in accordance with paragraph 53 only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved.
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57 Agus measúnú á dhéanamh ar cé acu atá sé nó nach bhfuil sé thar a bheith dóchúil nach dtarlóidh cealú suntasach ar mhéid an ioncaim charnaigh a luaithe a réiteofar an éiginnteacht a bhaineann leis an gcomaoin athraitheach ina dhiaidh sin, breithneoidh eintiteas an dóchúlacht go gcealófar an t-ioncam agus méid an chealaithe ioncaim araon.
57 In assessing whether it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur once the uncertainty related to the variable consideration is subsequently resolved, an entity shall consider both the likelihood and the magnitude of the revenue reversal.