Maidir le tomhais luach cóir arna gcatagóiriú laistigh de Leibhéal 3 den ordlathas luacha chóir, soláthróidh eintiteas faisnéis chainníochtúil faoi na hionchuir dhobhraite a úsáidtear sa tomhas luach cóir.
For fair value measurements categorised within Level 3 of the fair value hierarchy, an entity shall provide quantitative information about the significant unobservable inputs used in the fair value measurement.
Cuirfidh institiúidí fachtóir 0 % den chistiú cobhsaí atá ar fáil i bhfeidhm ar luach absalóideach na difríochta, más diúltach é, idir méid na luachanna córa thar gach tacar glanluachála a bhfuil luach cóir deimhneach acu agus méid na luachanna córa thar gach tacar glanluachála a bhfuil luach cóir diúltach acu arna ríomh i gcomhréir le hAirteagal 428d.
Institutions shall apply a 0 % available stable funding factor to the absolute value of the difference, if negative, between the sum of fair values across all netting sets with positive fair value and the sum of fair values across all netting sets with negative fair value calculated in accordance with Article 428d.
Cuirfidh institiúidí fachtóir cistiúcháin chobhsaí cheangailtigh 100 % i bhfeidhm ar an difríocht, más difríocht dhearfach, idir suim na luachanna córa feadh gach tacar glanluachála a bhfuil luach cóir dearfach acu agus suim na luachanna córa feadh gach tacar glanluachála a bhfuil luach cóir diúltach acu arna ríomh i gcomhréir le hAirteagal 428d.
Institutions shall apply a 100 % required stable funding factor to the difference, if positive, between the sum of fair values across all netting sets with positive fair value and the sum of fair values across all netting sets with negative fair value calculated in accordance with Article 428d.
An méadú (laghdú) carntha ar luach cóir sócmhainní airgeadais a ainmnítear mar shócmhainní atá á dtomhas ag luach cóir trí bhrabús nó caillteanas, atá inchurtha i leith athruithe ar riosca creidmheasa na sócmhainní airgeadais a chinntear: (a) mar an méid athraithe ar a luach cóir nach bhfuil inchurtha i leith athruithe ar dhálaí an mhargaidh ba chúis le riosca margaidh; nó (b) modh malartach a úsáid a thugann léiriú is dílse, dar leis an eintiteas, ar an méid athraithe ar a luach cóir atá inchurtha i leith athruithe ar riosca creidmheasa na sócmhainne.
The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset.
An méadú (laghdú) ar an luach cóir ar shócmhainn airgeadais (nó ar ghrúpa sócmhainní airgeadais) a ainmnítear mar shócmhainní atá á dtomhas ag luach cóir trí bhrabús nó trí chaillteanas, atá inchurtha i leith athruithe ar riosca creidmheasa na sócmhainne sin a chinntear: (a) mar an méid athraithe ar a luach cóir nach inchurtha é i leith athruithe ar dhálaí an mhargaidh ba chúis le riosca margaidh; nó (b) modh malartach a úsáid a thugann léiriú is dílse, dar leis an eintiteas, ar an méid athraithe ar a luach cóir atá inchurtha i leith athruithe ar riosca creidmheasa na sócmhainne.
The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset.
Is féidir ionstraim fálaithe a ainmniú mar: (a) dhíorthach arna dtomhas ag luach cóir trí bhrabús nó caillteanas, seachas roinnt roghanna scríofa (féach mír B6.2.4 de IFRS 9); (b) shócmhainn airgeadais neamhdhíorthach nó dhliteanas airgeadais neamhdhíorthach arna dtomhas ag luach cóir trí bhrabús nó caillteanas, ach amháin más dliteanas airgeadais í a ainmnítear mar thomhaiste ag luach cóir trí bhrabús nó caillteanas dá gcuirtear méid an athrú ar a luach cóir atá inchurtha i leith athruithe ar riosca creidmheasa an dliteanais sin i láthair in ioncam cuimsitheach eile i gcomhréir le mír 5.7.7 de IFRS 9.
A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9.
Athruithe diúltacha carntha sa luach cóir mar gheall ar phriacal creidmheasa – lena n-áirítear: ó shócmhainní airgeadais neamhthrádála go héigeantach ar luach cóir trí bhrabús nó caillteanas, sócmhainní airgeadais atá ainmnithe ar luach cóir trí bhrabús nó caillteanas nó ó shócmhainní airgeadais neamhthrádála a thomhaistear ar luach cóir trí bhrabús nó caillteanas
Accumulated negative changes in fair value due to credit risk - of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value through profit or loss or from non-trading financial assets measured at fair value through profit or loss
An méadú (laghdú) carntha ar luach cóir sócmhainní airgeadais a ainmnítear mar shócmhainní atá á dtomhas ag luach cóir trí bhrabús nó caillteanas, atá inchurtha i leith athruithe ar riosca creidmheasa na sócmhainní airgeadais a chinntear: (a) mar an méid athraithe ar a luach cóir nach bhfuil inchurtha i leith athruithe ar dhálaí an mhargaidh ba chúis le riosca margaidh; nó (b) modh malartach a úsáid a thugann léiriú is dílse, dar leis an eintiteas, ar an méid athraithe ar a luach cóir atá inchurtha i leith athruithe ar riosca creidmheasa na sócmhainne.
The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset.
An méadú (laghdú) ar an luach cóir ar shócmhainn airgeadais (nó ar ghrúpa sócmhainní airgeadais) a ainmnítear mar shócmhainní atá á dtomhas ag luach cóir trí bhrabús nó trí chaillteanas, atá inchurtha i leith athruithe ar riosca creidmheasa na sócmhainne sin a chinntear: (a) mar an méid athraithe ar a luach cóir nach inchurtha é i leith athruithe ar dhálaí an mhargaidh ba chúis le riosca margaidh; nó (b) modh malartach a úsáid a thugann léiriú is dílse, dar leis an eintiteas, ar an méid athraithe ar a luach cóir atá inchurtha i leith athruithe ar riosca creidmheasa na sócmhainne.
The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset.
Is féidir ionstraim fálaithe a ainmniú mar: (a) dhíorthach arna thomhas ag luach cóir trí bhrabús nó caillteanas, seachas roinnt roghanna scríofa (féach mír B6.2.4 de IFRS 9); (b) shócmhainn airgeadais neamhdhíorthach nó dhliteanas airgeadais neamhdhíorthach arna dtomhas ag luach cóir trí bhrabús nó caillteanas, ach amháin más dliteanas airgeadais í a ainmnítear mar thomhaiste ag luach cóir trí bhrabús nó caillteanas dá gcuirtear méid an athrú ar a luach cóir atá inchurtha i leith athruithe ar riosca creidmheasa an dliteanais sin i láthair in ioncam cuimsitheach eile i gcomhréir le mír 5.7.7 de IFRS 9.
A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9.
Nuair a thomhaiseann an t-eintiteas an t-athrú ar luach cóir mhír réamh-iníoctha i gcomhréir le mír AG114(g), déanann athrú ar rátaí úis difear do luach cóir na míre réamh-inaisíoctha ar dhá bhealach: déanann sé difear do luach cóir na sreafaí airgid conarthacha agus do luach cóir na rogha réamhíocaíochta atá i mír réamh-inaisíoctha.
When the entity measures the change in the fair value of a prepayable item in accordance with paragraph AG114(g), a change in interest rates affects the fair value of the prepayable item in two ways: it affects the fair value of the contractual cash flows and the fair value of the prepayment option that is contained in a prepayable item.
Os a choinne sin, má tá luachanna córa na roghanna malartacha socraíochta éagsúil, beidh luach cóir na gné cothromais níos mó ná nialas de ghnáth, agus sa chás sin, beidh luach cóir na hionstraime airgeadais cumaisc níos mó ná luach cóir na gné fiachais.
Conversely, if the fair values of the settlement alternatives differ, the fair value of the equity component usually will be greater than zero, in which case the fair value of the compound financial instrument will be greater than the fair value of the debt component.
áireofar i luach cóir na sócmhainní comhlána a fuarthas aon chomaoin arna haistriú (móide luach cóir aon leas neamh-urlámhais agus luach cóir aon leas arna shealbhú roimhe sin) de bhreis ar luach cóir glansócmhainní in-sainaitheanta a fuarthas.
the fair value of the gross assets acquired shall include any consideration transferred (plus the fair value of any non-controlling interest and the fair value of any previously held interest) in excess of the fair value of net identifiable assets acquired.
I gcás nach féidir le heintiteas an luach cóir de dhíorthach leabaithe a thomhas go hiontaofa ar bhonn a théarmaí agus a choinníollacha, is ionann luach cóir an díorthaigh leabaithe agus an difríocht idir luach cóir an chonartha hibridigh agus luach cóir an óstaigh.
If an entity is unable to measure reliably the fair value of an embedded derivative on the basis of its terms and conditions, the fair value of the embedded derivative is the difference between the fair value of the hybrid contract and the fair value of the host.
Má thomhaiseann eintiteas conradh hibrideach ar luach cóir i gcomhréir le míreanna 4.1.2A, 4.1.4 nó 4.1.5 ach murar tomhaiseadh luach cóir an chonartha hibridigh i dtréimhsí tuairiscithe comparáideacha, is é a bheidh i luach cóir an chonartha hibridigh sna tréimhsí tuairiscithe comparáideacha, suim luachanna córa na gcomhpháirteanna (i.e. an t-óstach neamhdhíorthach agus an díorthach leabaithe) ag deireadh gach tréimhse tuairiscithe comparáidí i gcás ina ndéanann an t-eintiteas réamhthréimhsí a athshonrú (féach mír 7.2.15).
If an entity measures a hybrid contract at fair value in accordance with paragraphs 4.1.2A, 4.1.4 or 4.1.5 but the fair value of the hybrid contract had not been measured in comparative reporting periods, the fair value of the hybrid contract in the comparative reporting periods shall be the sum of the fair values of the components (ie the non-derivative host and the embedded derivative) at the end of each comparative reporting period if the entity restates prior periods (see paragraph 7.2.15).
Tá feidhm ag an IFRS seo nuair a éilítear nó nuair a cheadaítear tomhais cóirluach nó nochtaí faoi thomhais cóirluacha (agus tomhais, amhail cóirluach lúide costais a bhaineann le díol, bunaithe ar chóirluach nó nochtaí faoi na tomhais sin) le IFRS eile, ach amháin mar a shonraítear i míreanna 6 agus 7.
This IFRS applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except as specified in paragraphs 6 and 7.
70 Má tá praghas tairisceana agus praghas iarrata ag sócmhainn nó ag dliteanas a thomhaistear ar luach cóir (e.g. ionchur ó mhargadh déileálaí), úsáidfear an praghas laistigh den raon difríochta idir tairiscint agus iarraidh is mó a léiríonn luach cóir sna himthosca chun luach cóir a thomhas, beag beann ar an áit a ndéantar an t-ionchur a chatagóiriú laistigh den ordlathas luacha chóir (i.e. Leibhéal 1, 2 nó 3); féach míreanna 72–90).
70 If an asset or a liability measured at fair value has a bid price and an ask price (eg an input from a dealer market), the price within the bid-ask spread that is most representative of fair value in the circumstances shall be used to measure fair value regardless of where the input is categorised within the fair value hierarchy (ie Level 1, 2 or 3; see paragraphs 72–90).
Coigeartuithe chun teacht ar thomhais a bhunaítear ar luach cóir, amhail costais a bhaineann le díol nuair atá luach cóir lúide costais le díol á thomhas, ní chuirfear san áireamh iad nuair atá leibhéal an ordlathais luacha chóir á chinneadh ar laistigh de a dhéantar tomhas luach cóir a chatagóiriú.
Adjustments to arrive at measurements based on fair value, such as costs to sell when measuring fair value less costs to sell, shall not be taken into account when determining the level of the fair value hierarchy within which a fair value measurement is categorised.
(a) roimh an 26 Iúil 2000 ar bhonn nós imeachta chóir iomaíoch tairiscintí;
(a) before 26 July 2000 on the basis of a fair competitive tendering procedure;
(e) Na bóithre ar an taobh thiar agus ar an taobh thuaidh d'Fhaiche an Aonaigh.
( e ) The roads on the west and north sides of the Fair Green.
(a) An Chearnóg, An Fhaiche.
(a) The Square, The Fair Green.
(a) Lána Fhaiche an Aonaigh.
(a) Fair Green Lane.
(c) measfar gur sampla cothrom iad go dtí go gcruthófar a mhalairt.
( c ) be deemed to be a fair sample until the contrary is proved.
Ní foláir go mbeadh sé le feiceáil go bhfuil an córas maoirseachta cothrom agus cóir".
The supervisory system has to be perceived as fair and balanced".
Ní foláir go mbeadh sé le feiceáil go bhfuil an córas maoirseachta cothrom agus cóir".
The supervisory system has to be perceived as fair and balanced".
Ní foláir go mbeadh sé le feiceáil go bhfuil an córas maoirseachta cothrom agus cóir".
The supervisory system has to be perceived as fair and balanced".
(a) aonach nó seó trádála, lena n-áirítear seó faisin,
(a) a trade fair or show, including a fashion show,
Right to a fair trial
Right to a fair trial
(a) luach saothair cóir réasúnach ar obair a rinneadh cheana féin a bhaint de dhuine, ná
(a) fair and reasonable remuneration for work already done, or
(a) tríd an míniú seo a leanas a chur isteach i ndiaidh an mhínithe ar “luach cóir”:
(a) by inserting the following definition after the definition of “fair value”:
Cóirchleachtais maidir le faisnéis
Fair information practices
Onnmhairiú sealadach le haghaidh taispeántais nó aonaigh
Temporary export for exhibition or fair
Tá geall le 2 % de thrádáil an domhain i leith bananaí á fhormhuiniú ag eagraíochtaí táirgeoirí Cóirthrádála.
Almost 2 % of the world’s trade in bananas is endorsed by fair trade producers’ organisations.
go bhfuil léargas cothrom fíor i bhfaisnéis na tuarascála;
the information contained in the report presents a true and fair view;
Tabharfaidh siad léargas fíorcheart ar an ioncam buiséadach agus ar oibríochtaí caiteachais.
They shall present a true and fair view of the budgetary revenue and expenditure operations.
go bhfuil léargas cothrom fíor i bhfaisnéis na tuarascála;
the information contained in the report presents a true and fair view;
Tabharfaidh siad léargas fíorcheart ar an ioncam buiséadach agus ar oibríochtaí caiteachais.
They shall present a true and fair view of the budgetary revenue and expenditure operations.
Beidh an fhaisnéis go léir dá dtagraítear i mír 1 cothrom agus soiléir agus ní bheidh sí míthreorach.
All of the information referred to in paragraph 1 shall be fair, clear and not misleading.
Beidh an fhaisnéis go léir dá dtagraítear i mír 1 cothrom, soiléir agus ní bheidh sí míthreorach.
All of the information referred to in paragraph 1 shall be fair, clear and not misleading.
na cúlchistí luacha chóir a bhaineann le gnóthachain nó caillteanais ar fhálú sreabhadh airgid d'ionstraimí airgeadais nach bhfuil luacháilte ag luach cóir, lena n-áirítear sreabhadh airgid réamh-mheasta;
the fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not valued at fair value, including projected cash flows;
Gnóthachain agus caillteanais neamhréadaithe arna dtomhas ag luach cóir
Unrealised gains and losses measured at fair value
luach an chláir chomhardaithe, an luach cóir agus, i gcás na risíochtaí sin arna dtrádáil ar an malartán, comparáid le praghas an mhargaidh i gcás ina bhfuil sé éagsúil go hábhartha ón luach cóir;
the balance sheet value, the fair value and, for those exchange-traded, a comparison to the market price where it is materially different from the fair value;
Ceanglais cistí dílse, gnóthachain agus caillteanais neamhréadaithe arna dtomhas de réir luacha chóir agus asbhaintí
Own funds requirements, unrealised gains and losses measured at fair value and deductions
Caillteanais neamhréadaithe arna dtomhas de réir luacha chóir
Unrealised losses measured at fair value
Gnóthachain neamhréadaithe arna dtomhas ag luach cóir
Unrealised gains measured at fair value
luach cothrom a ghnóthú do cháilíochtaí a dtáirgí;
securing fair returns for the qualities of their products;
gur iomaíocht chóir é úsáid ainm an chineáil nó ainm an phóir;
the usage of the name of the variety or breed name constitutes fair competition;
Dálaí córa iomaíochta a bhunú
Establishing fair competition conditions
tabharfar cúiteamh cóir réasúnach do na comhúinéirí eile;
fair and reasonable compensation shall be provided to the other joint owners.
Faoi réir comhaontaithe, deonófar an rochtain sin faoi choinníollacha córa réasúnacha.
Subject to agreement, such access shall be granted under fair and reasonable conditions.