{"id":5028,"date":"2021-06-01T00:00:00","date_gmt":"2021-06-01T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/eisionn-ueum-raiteas-poibli-nochtadh-beartais-shuntasacha-chuntasaiochta-agus-breithiunais-shuntasacha-a-bhaineann-leis-an-triu-sraith-doibriochtai-spriocdhirithe-athmhaoinithe-fadte\/"},"modified":"2021-06-01T00:00:00","modified_gmt":"2021-06-01T00:00:00","slug":"eisionn-ueum-raiteas-poibli-nochtadh-beartais-shuntasacha-chuntasaiochta-agus-breithiunais-shuntasacha-a-bhaineann-leis-an-triu-sraith-doibriochtai-spriocdhirithe-athmhaoinithe-fadte","status":"publish","type":"post","link":"https:\/\/iaasa.ie\/ga\/eisionn-ueum-raiteas-poibli-nochtadh-beartais-shuntasacha-chuntasaiochta-agus-breithiunais-shuntasacha-a-bhaineann-leis-an-triu-sraith-doibriochtai-spriocdhirithe-athmhaoinithe-fadte\/","title":{"rendered":"Eis\u00edonn \u00daEUM R\u00e1iteas Poibl\u00ed \u201cNochtadh beartais shuntasacha chuntasa\u00edochta agus breithi\u00fanais shuntasacha a bhaineann leis an tr\u00ed\u00fa sraith d\u2019Oibr\u00edochta\u00ed Spriocdh\u00edrithe Athmhaoinithe Fadt\u00e9armacha (TLTRO III)\u201d"},"content":{"rendered":"
\n

\nD\u2019fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed<\/a> (\u00daEUM) R\u00e1iteas Poibl\u00ed<\/u><\/a> inniu ag \u00e9ileamh go mbeadh n\u00edos m\u00f3 tr\u00e9dhearcachta ann maidir le l\u00e1imhse\u00e1il tuairiscithe airgeadais Oibr\u00edochta\u00ed Spriocdh\u00edrithe Athmhaoinithe Fadt\u00e9armacha an BCE i r\u00e1itis airgeadais IFRS na mbanc.<\/p>\n

\nThug \u00daEUM faoi deara go bhfuil \u00e9ags\u00falacht sa chleachtas maidir leis an gcaoi a l\u00e1imhse\u00e1iltear idirbhearta athmhaoinithe TLTRO III i r\u00e1itis airgeadais na mbanc. Baineann an \u00e9ags\u00falacht a breathna\u00edodh le:<\/p>\n

    \n
  1. \nmeas\u00fan\u00fa na mbanc maidir le cib\u00e9:<\/li>\n<\/ol>\n
      \n
    1. \nb\u00edonn iasachta\u00ed r\u00e1ta \u00fais faoi bhun an mhargaidh i gceist leis na hidirbhearta agus, m\u00e1 t\u00e1, c\u00e9 acu is g\u00e1 cuntas a thabhairt ar bhunt\u00e1iste an r\u00e1ta \u00fais faoi bhun an mhargaidh faoi Ionstraim\u00ed Airgeadais<\/em> IFRS 9 n\u00f3 IAS 20 Cuntasa\u00edocht do Dheontais Rialtais agus Nochtadh C\u00fanaimh Rialtais<\/em> ;<\/li>\n<\/ol>\n
        \n
      1. \ntabharfar cuntas ar na hathruithe ar mheastach\u00e1in ar \u00edoca\u00edochta\u00ed mar gheall ar mheas\u00fan\u00fa athbhreithnithe ar chomhl\u00edonadh na gcrit\u00e9ar inch\u00e1ilitheachta i gcomhr\u00e9ir le m\u00edr B5.4.6 de IFRS 9; agus<\/li>\n<\/ol>\n
          \n
        1. \nr\u00edomh an r\u00e1ta \u00fais \u00e9ifeachtaigh is infheidhme.<\/li>\n<\/ol>\n

          \nLeagann \u00daEUM b\u00e9im ar a th\u00e1bhachta\u00ed at\u00e1 s\u00e9 go sol\u00e1thr\u00f3dh na bainc leibh\u00e9al leordh\u00f3thanach tr\u00e9dhearcachta maidir le l\u00e1imhse\u00e1il tuairiscithe airgeadais na n-idirbheart sin ina r\u00e1itis airgeadais. Go h\u00e1irithe, molann \u00daEUM go sol\u00e1thr\u00f3idh na bainc a mbeidh tionchar acu:<\/p>\n

            \n
          1. \nnochtuithe a bhaineann go sonrach le haon\u00e1in ar na beartais chuntasa\u00edochta shuntasacha; agus<\/li>\n<\/ol>\n
              \n
            1. \nna breithi\u00fanais agus na boinn tuisceana suntasacha a bhaineann le hidirbhearta TLTRO III<\/li>\n<\/ol>\n

              \nmar a cheangla\u00edtear le m\u00edreanna 117 agus 122 de IAS 1 Cur i L\u00e1thair na R\u00e1itis Airgeadais<\/em> agus le m\u00edr B5 de IFRS 7 Ionstraim\u00ed Airgeadais: Nochtadh.<\/em><\/p>\n

              \nIs f\u00e9idir R\u00e1iteas Poibl\u00ed ESMA a rochtain anseo<\/u><\/a> .<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

              D\u2019fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed (\u00daEUM) R\u00e1iteas Poibl\u00ed inniu ag \u00e9ileamh go mbeadh n\u00edos m\u00f3 tr\u00e9dhearcachta ann maidir le l\u00e1imhse\u00e1il tuairiscithe airgeadais Oibr\u00edochta\u00ed Spriocdh\u00edrithe Athmhaoinithe Fadt\u00e9armacha an BCE i r\u00e1itis airgeadais IFRS na mbanc. Thug \u00daEUM faoi deara go bhfuil \u00e9ags\u00falacht sa chleachtas maidir leis an gcaoi a l\u00e1imhse\u00e1iltear idirbhearta athmhaoinithe TLTRO … Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mo_disable_npp":"","inline_featured_image":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-5028","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ga"],"acf":[],"yoast_head":"\nEis\u00edonn \u00daEUM R\u00e1iteas Poibl\u00ed \u201cNochtadh beartais shuntasacha chuntasa\u00edochta agus breithi\u00fanais shuntasacha a bhaineann leis an tr\u00ed\u00fa sraith d\u2019Oibr\u00edochta\u00ed Spriocdh\u00edrithe Athmhaoinithe Fadt\u00e9armacha (TLTRO III)\u201d - IAASA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/iaasa.ie\/eisionn-ueum-raiteas-poibli-nochtadh-beartais-shuntasacha-chuntasaiochta-agus-breithiunais-shuntasacha-a-bhaineann-leis-an-triu-sraith-doibriochtai-spriocdhirithe-athmhaoinithe-fadte\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Eis\u00edonn \u00daEUM R\u00e1iteas Poibl\u00ed \u201cNochtadh beartais shuntasacha chuntasa\u00edochta agus breithi\u00fanais shuntasacha a bhaineann leis an tr\u00ed\u00fa sraith d\u2019Oibr\u00edochta\u00ed Spriocdh\u00edrithe Athmhaoinithe Fadt\u00e9armacha (TLTRO III)\u201d - IAASA\" \/>\n<meta property=\"og:description\" content=\"D\u2019fhoilsigh an t\u00dadar\u00e1s Eorpach um Urr\u00fais agus Marga\u00ed (\u00daEUM) R\u00e1iteas Poibl\u00ed inniu ag \u00e9ileamh go mbeadh n\u00edos m\u00f3 tr\u00e9dhearcachta ann maidir le l\u00e1imhse\u00e1il tuairiscithe airgeadais Oibr\u00edochta\u00ed Spriocdh\u00edrithe Athmhaoinithe Fadt\u00e9armacha an BCE i r\u00e1itis airgeadais IFRS na mbanc. 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