#2984043
7.2.12 Má choinnigh eintiteas cuntas ar chostas (i gcomhréir le IAS 39) roimhe seo ar infheistíocht in ionstraim chothromais nach bhfuil praghas luaite aici i margadh gníomhach le haghaidh ionstraim chomhchosúil (i.e. ionchur Leibhéal 1) (nó le haghaidh sócmhainn dhíorthach atá nasctha le hionstraim chothromais den sórt sin agus nach mór é a shocrú trí ionstraim chothromais den sórt sin a sholáthar), tomhaisfidh sé an ionstraim sin ar luach cóir ar dháta an chur i bhfeidhm tosaigh.
7.2.12 If an entity previously accounted at cost (in accordance with IAS 39), for an investment in an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) (or for a derivative asset that is linked to and must be settled by delivery of such an equity instrument) it shall measure that instrument at fair value at the date of initial application.