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Nóta Die Gruppe wurde ursprünglich 2012 eingesetzt, bestand bis 2014, wurde 2018 erneut ins Leben gerufen und bestand bis 2021.Mandat: Ratsdokument ST 9983/18 (EN)
Nóta "Was initially created in 2012; ceased to exist in 2014; recreated in 2018; once again ceased to exist in 2021.For explanations about the mandate of this WP, see ST 9983/18.See also: ad hoc Working Party on MFF [ IATE:3577854 ], which will deal with the horizontal and financial issues linked to the MFF"
Sainmhíniú groupe participant aux travaux préparatoires du Conseil en ce qui concerne les instruments financiers JAI Tagairt Inventaire des groupes et comités participant aux travaux préparatoires du Conseil (E.29), version de juillet 2018
Nóta "Ce groupe, initialement créé en 2012, a cessé d'exister en 2014 avant d'être recréé en 2018. Il a à nouveau cessé d'exister en 2021.Voir aussi groupe ad hoc sur le cadre financier pluriannuel (CFP) 2021-2027 [ IATE:3577854 ]"
an Rialachán maidir le margaí in ionstraimí airgeadais Tagairt "Rialachán (AE) Uimh. 600/2014 maidir le margaí in ionstraimí airgeadais agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32014R0600/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
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MiFIR Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
Sainmhíniú Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 Tagairt "The Regulation, CELEX:32014R0600/EN"
Nóta "Regulation (EU) No 600/2014 (‘MiFIR’) was adopted together with Directive 2014/65/EU ( ‘MiFID 2’, IATE:3568318 ) in the wake of the financial crisis. MiFID 2 and MiFIR are referred to collectively as the ‘MiFID II package’ ( IATE:3568320 ). They cover securities markets, investment intermediaries and trading venues. Together they reinforce and replace Directive 2004/39/EC ( MiFID 1, IATE:2207845 ).Reference: Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) No 600/2014 on markets in financial instruments, Regulation (EU) No 596/2014 on market abuse and Regulation (EU) No 909/2014 on improving securities settlement in the European Union and on central securities depositories as regards certain dates, COM(2016) 57 final, 10.2.2016, CELEX:52016PC0057/EN"
Sainmhíniú Règlement (UE) n°600/2014 du Parlement européen et du Conseil du 15 mai 2014 concernant les marchés d’instruments financiers et modifiant le règlement (UE) n°648/2012 Tagairt "CELEX:32014R0600/FR"
Sainmhíniú Erfassung und geldmäßige Verbuchung (mit den Anschaffungskosten oder dem beizulegenden Zeitwert) der finanziellen Aktiva und Passiva einschl. derivativer Finanzinstrumente in der Bilanz Tagairt Council-DE auf Grundlage des IAS 39
Sainmhíniú "Agreed terminology of International Accounting Standards.""initial recognition"": An entity shall recognise a financial asset or a financial liability on its balance sheet when, and only when, the entity becomes a party to the contractual provisions of the instrument.""initial measurement"": When a financial asset or financial liability is recognised initially, an entity shall measure it at its fair value plus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability." Tagairt "Regulation No 2086/2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002, Annex, paragraphs 14 and 43 http://eur-lex.europa.eu/LexUriServ/site/en/oj/2004/l_363/l_36320041209en00010065.pdf"
Nóta CONTEXT: International Accounting Standard (IAS) 39