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méid na sreabh airgid todhchaí a bhaineann le haon díorthach atá leabaithe sna conarthaí; agus
the extent of future cash flows relating to any derivatives embedded in the contracts; and
méid na sreabh airgid todhchaí a bhaineann le haon díorthach atá leabaithe sna conarthaí; agus
the extent of future cash flows relating to any derivatives embedded in the contracts; and
na meastacháin ar luach reatha na sreabh airgid todhchaí; agus
the estimates of the present value of the future cash flows; and
na meastacháin ar luach reatha na sreabh airgid todhchaí;
the estimates of the present value of the future cash flows;
anailís, le huainiú measta, ar na meastacháin ar luach reatha na sreabh airgid todhchaí.
an analysis, by estimated timing, of the estimates of the present value of the future cash flows.
Déanfaidh eintiteas an meastachán ar luach reatha na sreabh airgid todhchaí a choigeartú chun léiriú a thabhairt ar an gcúiteamh a éilíonn an t-eintiteas maidir leis an neamhchinnteacht a sheasamh i ndáil le méid agus uainiú na sreabh airgid a eascraíonn ó riosca neamhairgeadais.
An entity shall adjust the estimate of the present value of the future cash flows to reflect the compensation that the entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk.
63 Agus ceanglais tomhais mhíreanna 32–36 á gcur i bhfeidhm maidir le conarthaí athárachais arna sealbhú, a mhéid a thomhaistear na bunchonarthaí freisin agus na míreanna sin á gcur i bhfeidhm, úsáidfidh an t-eintiteas toimhdí comhsheasmhacha chun na meastacháin ar luach reatha na sreabh airgid todhchaí i ndáil leis an ngrúpa conarthaí athárachais arna sealbhú a thomhas, mar aon leis na meastacháin ar luach reatha na sreabh airgid todhchaí i ndáil leis an ngrúpa/na grúpaí bunchonarthaí árachais.
63 In applying the measurement requirements of paragraphs 32–36 to reinsurance contracts held, to the extent that the underlying contracts are also measured applying those paragraphs, the entity shall use consistent assumptions to measure the estimates of the present value of the future cash flows for the group of reinsurance contracts held and the estimates of the present value of the future cash flows for the group(s) of underlying insurance contracts.
I gcás ina ndéantar foráil sa chonradh maidir le hiolrú na sreabh airgid, leasóidh institiúid an méid barúlach chun iarmhairtí an iolraithe ar struchtúr priacal an chonartha sin a chur san áireamh.
Where the contract provides for a multiplication of cash flows, the notional amount shall be adjusted by an institution to take into account the effects of the multiplication on the risk structure of that contract.
An ráta toraidh inmhianaithe d’infheisteoir cothromais i bhfianaise phróifíl riosca na cuideachta agus na sreabh airgid a bhaineann leis.
The desired rate of return for an equity investor given the risk profile of the company and associated cash flows.
An ráta toraidh inmhianaithe d’infheisteoir cothromais i bhfianaise phróifíl riosca na cuideachta agus na sreabh airgid a bhaineann leis.
The desired rate of return for an equity investor given the risk profile of the company and associated cash flows.
an sreabh airgid comhlíonta a bhaineann le seirbhís amach anseo arna leithdháileadh ar an ngrúpa an dáta sin, á dtomhas trí mhíreanna 33–37 agus B36–B92 a chur i bhfeidhm;
the fulfilment cash flows related to future service allocated to the group at that date, measured applying paragraphs 33–37 and B36–B92;
meastacháin ar luach reatha sreabh airgid todhchaí le haghaidh éileamh agus costas a scaoiltear ón dliteanas i ndáil leis an gcumhdach atá fágtha mar gheall ar chostais seirbhíse árachais thabhaithe;
estimates of the present value of future cash flows for claims and expenses released from the liability for remaining coverage because of incurred insurance service expenses;
na meastacháin ar luach reatha eis-sreabhadh airgid todhchaí, lena léirítear, ar leithligh, méid na sreabh airgid éadála árachais;
the estimates of the present value of future cash outflows, showing separately the amount of the insurance acquisition cash flows;
Déanfaidh an institiúid EE a mheas feadh phróifíl ama de thréimhsí réamhaisnéise lena léirítear go leordhóthanach struchtúr ama sreabh airgid sa todhchaí agus aibíocht na gconarthaí agus ar bhealach atá comhsheasmhach le hábharthacht agus le comhdhéanamh na risíochtaí.
The institution shall estimate EE along a time profile of forecasting horizons that adequately reflects the time structure of future cash flows and maturity of the contracts and in a manner that is consistent with the materiality and composition of the exposures.
Go háirithe, ba cheart ceanglais cistí dílse le haghaidh risíochtaí ar thionscadail bhonneagair a laghdú ar choinníoll go gcomhlíonann siad tacar critéar lenar féidir a bpróifíl priacail a laghdú agus intuarthacht na sreabh airgid thirim a fheabhsú.
In particular, own funds requirements for exposures to infrastructure projects should be reduced, provided they comply with a set of criteria able to reduce their risk profile and enhance predictability of cash flows.
i gcás conarthaí ina ndéantar foráil maidir le hiolrú íocaíochtaí na sreabh airgid nó maidir le hiolrú bhunionstraim an chonartha dhíorthaigh, coigeartóidh institiúid an méid barúlach chun iarmhairtí an iolrúcháin ar struchtúr priacail na gconarthaí sin a chur san áireamh.
for contracts that provide for a multiplication of the cash-flow payments or a multiplication of the underlying of the derivative contract, the notional amount shall be adjusted by an institution to take into account the effects of the multiplication on the risk structure of those contracts.
Tá an luacháil bunaithe ar an gcur chuige ioncaim, eadhon modh na Sreabh Airgid Lascainithe (DCF) ós rud é go léirítear leis na saintréithe oibriúcháin sonracha a bhfuil coinne leo ó ghníomhaíocht CE Oltenia tar éis chur chun feidhme an phlean athstruchtúrúcháin.
The valuation is based on the income approach, namely the Discounted Cash Flows (DCF) method as it reflects the specific expected operating characteristics of CE Oltenia's activity after the implementation of the restructuring plan.
áireofar leo, ar bhealach neamhchlaonta, an fhaisnéis réasúnach uile ar féidir tacú léi agus atá le fáil gan costas míchuí ná iarracht mhíchuí maidir le méid, uainiú agus neamhchinnteacht na sreabh airgid todhchaí sin (féach míreanna B37–B41).
incorporate, in an unbiased way, all reasonable and supportable information available without undue cost or effort about the amount, timing and uncertainty of those future cash flows (see paragraphs B37–B41).
Ina theannta sin, áireoidh an t-eintiteas leis na meastacháin ar luach reatha na sreabh airgid todhchaí i ndáil leis an ngrúpa conarthaí athárachais arna sealbhú an éifeacht a bheadh ag aon riosca neamhfheidhmíochta ar thaobh eisitheoir an chonartha athárachais, lena n-áirítear éifeachtaí comhthaobhachta agus caillteanais ó dhíospóidí.
In addition, the entity shall include in the estimates of the present value of the future cash flows for the group of reinsurance contracts held the effect of any risk of non-performance by the issuer of the reinsurance contract, including the effects of collateral and losses from disputes.
déantar na sreabha airgid comhlíonta arna leithdháileadh ar an ngrúpa a choigeartú chun go ndíothófar luach reatha na sreabh airgid todhchaí agus an coigeartú riosca le haghaidh riosca neamhairgeadais a bhaineann leis na cearta agus oibleagáidí a dí-aithníodh ón ngrúpa, agus mír 40(a)(i) agus mír 40(b) á gcur i bhfeidhm;
the fulfilment cash flows allocated to the group are adjusted to eliminate the present value of the future cash flows and risk adjustment for non-financial risk relating to the rights and obligations that have been derecognised from the group, applying paragraphs 40(a)(i) and 40(b);
121 Nochtfaidh eintiteas faisnéis lena gcuirtear ar a gcumas d’úsáideoirí a chuid ráiteas airgeadais meastóireacht a dhéanamh ar chineál, méid, uainiú agus neamhchinnteacht na sreabh airgid todhchaí a eascraíonn ó chonarthaí a thagann faoi raon feidhme IFRS 17.
121 An entity shall disclose information that enables users of its financial statements to evaluate the nature, amount, timing and uncertainty of future cash flows that arise from contracts within the scope of IFRS 17.