FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: income tax expense relating to the gain or loss, as required by paragraph 81(h) of IAS 12;
Slovak: náklad na daň z príjmov, ktorá sa týka zisku a straty, ako sa vyžaduje podľa odseku 81h) v IAS 12;
English: Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the enterprise and the amount of its cash and cash equivalents. This information may also be used to evaluate the relationships among those activities.
Swedish: Uppdelningen av kassaflöden i kategorier ger information för bedömning av respektive kassaflödes relativa betydelse för företagets finansiella ställning och likviditetssituation samt av kassaflödenas inbördes samband.
English: IAS 7 notes that disclosing cash flow information for each reportable industry and geographical segment is relevant to understanding the enterprise's overall financial position, liquidity, and cash flows. IAS 7 encourages the disclosure of such information.
Swedish: Av IAS 7 framgår att en redovisning av kassaflöden för enskilda rörelsegrenar och geografiska områden hjälper användare att analysera ett företags ställning, likviditet och kassaflöden och att det därför är önskvärt att företag lämnar sådan information.
English: segment results should be reconciled to a comparable measure of enterprise operating profit or loss as well as to enterprise net profit or loss; segment assets should be reconciled to enterprise assets;
Swedish: På motsvarande sätt skall resultaten för segmenten ställas mot motsvarande rörelseresultat och nettoresultat för hela företaget samt segmentens tillgångar och skulder mot företagets samtliga tillgångar och skulder.
English: and segment liabilities should be reconciled to enterprise liabilities. Secondary segment information
Swedish: Upplysningar för sekundära segment
English: or an employee's decision to accept voluntary redundancy in exchange for those benefits. The event which gives rise to an obligation is the termination rather than employee service.
Swedish: Den händelse som ger upphov till en förpliktelse är uppsägningen snarare än den anställdes tjänster.
English: or the amount of the enterprise's obligation to employees depends on the future price of equity financial instruments issued by the enterprise. The Standard requires certain disclosures about such benefits, but does not specify recognition and measurement requirements.
Swedish: Standarden kräver vissa upplysningar om sådana ersättningar, men den ger inte några regler för redovisningen eller beräkningen.
English: An enterprise may have no legal obligation to pay a bonus. Nevertheless, in some cases, an enterprise has a practice of paying bonuses.
Swedish: Även om företaget inte har någon rättslig förpliktelse att betala bonus, kan det i vissa fall ha som praxis att göra det.
English: the plan is financed on a pay-as-you-go basis such that: contributions are set at a level that is expected to be sufficient to pay the benefits falling due in the same period; and future benefits earned during the current period will be paid out of future contributions; and
Swedish: planen finansieras som ett fördelningssystem med fortlöpande betalningar, som innebär att avgifterna fastställs till en nivå som förväntas vara tillräcklig för att betala de ersättningar som förfaller till betalning under samma period och att framtida ersättningar som intjänas under innevarande period kommer att betalas från framtida avgifter samt
English: future benefits earned during the current period will be paid out of future contributions. Nevertheless, in most State plans, the enterprise has no legal or constructive obligation to pay those future benefits:
Swedish: I de flesta statliga planer har dock företaget inga rättsliga eller informella förpliktelser att betala dessa framtida ersättningar, utan dess enda förpliktelse är att erlägga avgifterna vartefter de förfaller till betalning.
English: financial arrangements provide a relative advantage to one group of shareholders over the other shareholders. Such arrangements may take effect either prior to or after the business combination; and
Swedish: en kategori ägare gynnas finansiellt i förhållande till övriga ägare (vilket kan ske antingen före eller efter det att koncernen bildas) samt
English: Under the allowed alternative treatment, borrowing costs that are directly attributable to the acquisition, construction or production of an asset are included in the cost of that asset. Such borrowing costs are capitalised as part of the cost of the asset when it is probable that they will result in future economic benefits to the enterprise and the costs can be measured reliably.
Swedish: Enligt den tillåtna alternativa principen inräknas de lånekostnader, som är direkt hänförliga till inköp, konstruktion eller produktion av en tillgång, i anskaffningsvärdet för den aktuella tillgången om det kan anses sannolikt att de kommer att leda till framtida ekonomiska fördelar för företaget och kostnaderna kan mätas på ett tillförlitligt sätt.
English: Where goods are transferred between related parties before sale to an independent party, the resale price method is often used. This reduces the resale price by a margin, representing an amount from which the re-seller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the re-seller.
Swedish: När varor överförs mellan närstående före försäljning till en oberoende part, kan priset sättas till ett belopp som motsvarar det köpande företagets försäljningspris minskat med en marginal, som täcker köparens kostnader och ger köparen en rimlig vinst vid den efterföljande försäljningen.
English: For example, it may show its share of the current assets of the jointly controlled entity separately as part of the current assets of the consolidated group; it may show its share of the property, plant and equipment of the jointly controlled entity separately as part of the property, plant and equipment of the consolidated group.
Swedish: Samägaren kan exempelvis redovisa sin andel av det gemensamt styrda företagets omsättningstillgångar på en separat rad bland koncernens omsättningstillgångar och sin andel av det gemensamt styrda företagets materiella anläggningstillgångar på en separat rad bland koncernens materiella anläggningstillgångar.
English: This is a presentation and disclosure Standard. It focuses on how to present a discontinuing operation in an enterprise's financial statements and what information to disclose.
Swedish: Detta är en standard om upplysningsplikt, som ger föreskrifter om på vilket sätt avveckling av en verksamhet skall redovisas i ett företags finansiella rapporter och vilken information som skall lämnas.
English: PRESENTATION AND DISCLOSURE Initial disclosure
Swedish: Händelse som utlöser upplysningsskyldighet
English: for any gain or loss that is recognised on the disposal of assets or settlement of liabilities attributable to the discontinuing operation, (i) the amount of the pre-tax gain or loss and (ii) income tax expense relating to the gain or loss, as required by paragraph 81(h) of IAS 12; and
Swedish: för varje vinst eller förlust, som redovisas vid avhändande av tillgångar eller reglering av skulder hänförliga till verksamheten under avveckling, skall anges (i) resultatet före skatt och (ii) till resultatet hänförlig inkomstskatt beräknad i enlighet med punkt 81 (h) i IAS 12 samt
English: The amendment is effective for financial statements covering periods beginning on or after 1 January 2001. In January 2001, IAS 41, Agriculture amended paragraph 1.
Swedish: I januari 2001 ändrades punkt 1 genom IAS 41, Jordbruk.
English: If, and only if, the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset should be reduced to its recoverable amount. That reduction is an impairment loss.
Swedish: Det redovisade värdet skall skrivas ned till återvinningsvärdet endast om återvinningsvärdet för en tillgång är lägre än redovisat värde.
English: Assets devoted to each route and the cash flows from each route can be identified separately. One of the routes operates at a significant loss.
Swedish: Bussföretaget har uppgifter om storleken på de resurser som är knutna till varje busslinje samt de kassaflöden som linjerna ger upphov till.
English: An asset's value in use may become greater than the asset's carrying amount simply because the present value of future cash inflows increases as they become closer. However, the service potential of the asset has not increased.
Swedish: En tillgångs nyttjandevärde kan komma att bli högre än det redovisade värdet på grund av att nuvärdet av framtida in- och utbetalningar ökar ju närmare i tiden de väntas inflyta.
English: Therefore, this Standard does not apply to expenditure on such activities. However, this Standard applies to other intangible assets used (such as computer software), and other expenditure (such as start-up costs), in extractive industries or by insurance companies.
Swedish: Denna standard tillämpas dock på andra immateriella tillgångar (såsom programvara) och andra utgifter (såsom utgifter för igångsättning av nya verksamheter) i branscher som utvinner naturtillgångar eller av företag inom försäkringsbranschen.
English: asset changes through (i) growth (an increase in quantity or improvement in quality of an animal or plant); (ii) degeneration (a decrease in the quantity or deterioration in quality of an animal or plant); or (iii) procreation (creation of additional living animals or plants); or
Swedish: Ändringar i tillgångar genom (i) tillväxt (en kvantitetsökning eller förbättrad kvalitet för ett djur eller växt), (ii) försämring (en minskning av kvantitet eller försämring av kvalitet för ett djur eller växt) eller (iii) fortplantning (frambringandet av nya levande djur eller växter).
English: whether the arrangement meets the definition of a lease under IAS 17; and, if not,
Swedish: Huruvida upplägget ryms inom definitionen av ett leasingavtal enligt IAS 17, och om så inte är fallet
English: the enterprise is required by the terms of the arrangement, or has some or total discretion, to invest a prepaid amount in assets carrying more than an insignificant amount of risk (e.g. currency, interest rate or credit risk). In this circumstance, the risk of the investment's value being insufficient to satisfy the lease payment obligations is not remote, and therefore there is a possibility that the enterprise may be required to pay some amount.
Swedish: företaget enligt villkoren i upplägget, är skyldigt, alternativt har viss eller fullständig frihet att investera det förutbetalda beloppet i tillgångar som bär risker som inte är helt obetydliga (exempelvis valuta-, ränte- eller kreditrisker), i detta fall är risken för att investeringens värde inte skall räcka till för att betala leasingavgifterna inte längre ytterst liten, och det kan därför finnas en möjlighet att företaget tvingas erlägga ett tilläggsbelopp.
English: The existence of these proposed amendments to existing standards does not impact upon the Commission's decision to endorse the existing standards, except in the cases of IAS 32 Financial instruments: disclosure and presentation, IAS 39 Financial instruments:
Slovenian: Obstoj teh predlaganih sprememb obstoječih standardov ne vpliva na odločitev Komisije, da potrdi obstoječe standarde, razen v primerih MRS 32 – Finančni inštrumenti – razkrivanje in predstavljanje, MRS 39 – Finančni inštrumenti:
English: Revenue X Other operating income X Changes in inventories of finished goods and work in progress X Raw materials and consumables used X Staff costs X Depreciation and amortisation expense X Other operating expenses X Total operating expenses (X) Profit from operating activities X
Slovenian: Prihodki od prodaje X Drugi prihodki od poslovanja X Spremembe zalog dokončanih proizvodov in nedokončane proizvodnje X Porabljeni osnovni in pomožni materiali X Stroški osebja X Amortizacija X Drugi odhodki za poslovanje X Skupaj odhodki za poslovanje (X) Dobiček iz poslovanja X
English: Revenue X Cost of sales (X) Gross profit X Other operating income X Distribution costs (X) Administrative expenses (X) Other operating expenses (X) Profit from operating activities X
Slovenian: Prihodki X Nabavna vrednost (proizvajalni stroški) prodanih količin (X) Kosmati dobiček X Drugi prihodki od poslovanja X Stroški prodajanja (X) Stroški splošnih služb (X) Drugi odhodki za poslovanje (X) Dobiček iz poslovanja X
English: Taxable temporary difference Tax rate Deferred tax liability Cumulative tax depreciation 30 30 % 9 Proceeds in excess of cost 50 nil — Total 80 9
Slovenian: Obdavčljiva začasna razlika Davčna stopnja Odložena obveznost za davek Nabrana davčna amortizacija 30 30 % 9 Izkupiček nad nabavno vrednostjo 50 nič — Skupaj 80 9
English: The following is an example of a reconciliation to the domestic tax rate.
Slovenian: Sledi zgled prilagoditve domači davčni stopnji.
English: Accounting profit Tax at the domestic rate of 30 % Tax effect of expenses that are not deductible for tax purposes Effect of lower tax rates in country B Tax expense
Slovenian: Računovodski dobiček Davek po domači stopnji 30 % Davčni učinek odhodkov, ki se pri obračunu davka ne odštejejo Učinek nižje davčne stopnje v državi B Odhodek za davek
English: Accounting profit Tax at the domestic rates applicable to profits in the country concerned Tax effect of expenses that are not deductible for tax purposes Tax expense
Slovenian: Računovodski dobiček Davek po domačih stopnjah, uporabljenih na dobičke v ustreznih državah Davčni učinek odhodkov, ki se pri obračunu davka ne odštejejo Odhodek za davek
English: A defined benefit plan has the following characteristics: Present value of the obligation Fair value of plan assets Unrecognised actuarial losses Unrecognised past service cost Unrecognised increase in the liability on initial adoption of the Standard under paragraph 155(b) Negative amount determined under paragraph 54 Present value of available future refunds and reductions in future contributions The limit under paragraph 58(b) is computed as follows: unrecognised actuarial losses unrecognised past service cost present value of available future refunds and reductions in future contributions Limit
Slovenian: Program z določenimi zaslužki ima naslednje značilnosti: Sedanja vrednost obveze Poštena vrednost sredstev programa Nepripoznane aktuarske izgube Nepripoznani stroški preteklega službovanja Nepripoznano povečanje obveze ob prvem sprejetju standarda po odstavku 155(b) Negativni znesek, ugotovljen po 54. odstavku Sedanja vrednost razpoložljivih prihodnjih zaslužkov denarja in zmanjšanj prihodnjih prispevkov Omejitev po odstavku 58(b) se izračuna takole: nepripoznane aktuarske izgube nepripoznani stroški preteklega službovanja sedanja vrednost razpoložljivih prihodnjih zaslužkov denarja in zmanjšanj prihodnjih prispevkov Omejitev
English: Benefit attributed to: — prior years — current year (1 % of final salary) — current and prior years Opening obligation Interest at 10 % Current service cost Closing obligation
Slovenian: Zaslužki, pripisani: — prejšnjim letom — tekočemu letu (1 % končne plače) — tekočemu in prejšnjim letom Začetna obveza Obresti po 10 % Stroški sprotnega službovanja Končna obveza 89 196 324 476 655
English: Employees with more than five years’ service at 1/1/X5
Slovenian: Zaposlenci z več kot petimi leti službovanja na dan 1.1.X5
English: Employees with less than five years’ service at 1/1/X5 (average period until vesting: three years)
Slovenian: Zaposlenci z manj kot petimi leti službovanja na dan 1.1.X5 (povprečna doba do odmere: tri leta)
English: Present value of obligation
Slovenian: Sedanja vrednost obveze
English: Unrecognised actuarial gains
Slovenian: Nepripoznani aktuarski dobički
English: Liability recognised in balance sheet
Slovenian: Obveznosti, pripoznane v bilanci stanja
English: Rights under insurance policies that exactly match the amount and timing of some of the benefits payable under the plan.
Slovenian: Pravice iz zavarovalnih polic, ki natančno ustrezajo zneskom in časom nekaterih obveznosti za zaslužke po programu.
English: Those benefits have a present value of 1 092.
Slovenian: Ti zaslužki imajo sedanjo vrednost 1092.
English: Interest and dividend income, after tax payable by the fund
Slovenian: Obresti in prihodki iz dividend po odštetju davka, ki ga plača sklad
English: Realised and unrealised gains on plan assets (after tax)
Slovenian: Uresničeni in neuresničeni dobički sredstev programa (po odštetju davka)
English: Administration costsExpected rate of return
Slovenian: Pisarniški stroški
English: Expected rate of return
Slovenian: Pričakovana stopnja donosa
English: Return on 10 000 held for 12 months at 10,25 %
Slovenian: Donos od 10000 za 12 mesecev po 10,25 %
English: Return on 3 000 held for six months at 5 % (equivalent to 10,25 % annually, compounded every six months)
Slovenian: Donos od 3000 a šest mesecev po 5 % (ustreznik od 10,25 % letno, računano z obrestnimi obrestmi vsakih šest mesecev)
English: Expected return on plan assets for 20X1
Slovenian: Pričakovani donos sredstev programa za leto 20X1
English: Fair value of plan assets at 31 December 20X1
Slovenian: Poštena vrednost sredstev programa na dan 31. decembra 20X1
English: Less fair value of plan assets at 1 January 20X1
Slovenian: Minus poštena vrednost sredstev programa na dan 1. januarja 20X1
English: Less contributions received
Slovenian: Minus prejeti prispevki
English: Add benefits paid
Slovenian: Plus plačani zaslužki
English: Actual return on plan assets
Slovenian: Dejanski donos sredstev programa
English: Before curtailment Curtailment gain After curtailment Net present value of obligation Fair value of plan assets Unrecognised actuarial gains Unrecognised transitional amount Net liability recognised in balance sheet
Slovenian: Pred omejitvijo Dobiček Po omejitvi Čista sedanja vrednost obveze Poštena vrednost sredstev programa Nepripoznani aktuarski dobički Nepripoznani prehodni znesek Pobotana obveznost, pripoznana v bilanci stanja
English: The transitional effect is as follows:
Slovenian: Prehodni učinek je naslednji:
English: Present value of the obligation Fair value of plan assets Less: past service cost to be recognised in later periods (160 × 4/10) Transitional liability Liability already recognised Increase in liability
Slovenian: Sedanja vrednost obveze Poštena vrednost sredstev programa Minus stroški preteklega službovanja, ki jih je treba pripoznati v kasnejših obdobjih (160 × 4/10) Prehodna obveznost Že pripoznana obveznost Povečanje obveznosti
English: Net cumulative unrecognised actuarial gains
Slovenian: Čisti nabrani nepripoznani aktuarski dobički
English: Unrecognised part of transitional liability (136 × 4/5)
Slovenian: Nepripoznani del prehodne obveznosti (136 × 4/5)
English: Maximum gain to be recognised (paragraph 155(b)(iii))
Slovenian: Največji dobiček, ki ga je treba pripoznati (odstavek 155(b)(iii))
English: Circumstances Requirements
Slovenian: Okoliščine Zahteve
English: Business combination that was an acquisition and arose in annual financial statements covering periods beginning before 1 January 1995.
Slovenian: Poslovna združitev, ki je bila prevzem in se je pojavila v letnih računovodskih izkazih za obdobja, ki so se začela pred 1. januarjem 1995
English: Goodwill (negative goodwill) was written off against reserves.
Slovenian: Dobro (slabo) ime je bilo odpisano v breme rezerv
English: Restatement of the goodwill (negative goodwill) is encouraged, but not required.
Slovenian: Prevrednotenje dobrega (slabega) imena se priporoča, vendar ne zahteva.
English: If the goodwill (negative goodwill) is restated:
Slovenian: Če se dobro (slabo) ime prevrednoti:
English: restate goodwill and negative goodwill for all acquisitions before 1 January 1995;
Slovenian: prevrednotiti dobro in slabo ime za vse prevzeme pred 1. januarjem 1995;
English: determine the amount assigned to the goodwill (negative goodwill) at the date of acquisition under paragraph 41 (59) of this Standard and recognise the goodwill (negative goodwill) accordingly;
Slovenian: ugotoviti znesek, pripisan dobremu (slabemu) imenu na datum prevzema po odstavku 41 (59) tega standarda in temu ustrezno pripoznati dobro (slabo) ime;
English: determine the accumulated amortisation of the goodwill (the accumulated amount of negative goodwill recognised as income) since the date of acquisition under paragraphs 44 to 54 (61 to 63) of this Standard and recognise it accordingly.
Slovenian: ugotoviti nabrani amortizacijski popravek vrednosti dobrega imena (nabrani znesek slabega imena, pripoznanega kot prihodek) po datumu prevzema po odstavkih 44 do 54 (61 do 63) tega standarda in ga temu ustrezno pripoznati.
English: Goodwill (negative goodwill) was recognised initially as an asset (deferred income) but not at the amount that would have been assigned under paragraph 41 (59) of this Standard.
Slovenian: Dobro (slabo) ime je bilo na začetku pripoznano kot sredstvo (odloženi prihodek), vendar ne z zneskom, ki bi mu bil pripisan po odstavku 41 (59) tega standarda.
English: If the goodwill (negative goodwill) is restated, apply the requirements under circumstances 1(a).
Slovenian: Če se dobro (slabo) ime prevrednosti, uporabiti zahteve kot v okoliščinah 1(a).
English: If the goodwill (negative goodwill) is not restated, the amount assigned to the goodwill (negative goodwill) at the date of acquisition is deemed to have been properly determined.
Slovenian: Če se dobro (slabo) ime ne prevrednoti, domnevti, da je znesek, pripisan dobremu (slabemu) imenu na datum prevzema, pravilno ugotovljen.
English: For the amortisation of goodwill (recognition of negative goodwill as income), see circumstances 3 or 4.
Slovenian: Za amortiziranje dobrega imena (pripoznanje slabega imena kot prihodka) glejte okoliščine 3 ali 4.
English: Business combination that was an acquisition and arose in annual financial statements covering periods beginning on or after 1 January 1995, but before this Standard is effective (or before the date of adoption of this Standard, if earlier).
Slovenian: Poslovna združitev, ki je bila prevzem in se je pojavila v letnih računovodskih izkazih za obdobja, ki so se začela 1. januarja 1995 ali kasneje, vendar preden je začel veljati ta standard (ali pred datumom začetka sprejema tega standarda, če je prej).
English: At the date of acquisition, the cost of the acquisition exceeded the acquirer’s interest in the fair value of the identifiable assets and liabilities.
Slovenian: Na datum prevzema je nabavna vrednost prevzema presegala prevzmenikov delež v pošteni vrednosti razpoznavnih sredstev in dolgov.
English: If the goodwill was recognised as an asset and the amount assigned to it at the date of acquisition was determined under paragraph 41 of this Standard, see transitional provisions for amortisation under circumstances 3 or 4.
Slovenian: Če je bilo dobro ime pripoznano kot sredstvo in je bila na datum prevzema njemu pripisana vrednost ugotovljena po odstavku 41 tega standarda, glejte prehodne določbe za amortiziranje v okoliščinah 3 in 4.
English: Otherwise:
Slovenian: Sicer:
English: determine the amount that would have been assigned to the goodwill at the date of acquisition under paragraph 41 of this Standard and recognise the goodwill accordingly;
Slovenian: ugotoviti znesek, ki bi bil pripisan dobremu imenu na datum prevzema po odstavku 41 tega standarda, in pripoznati temu ustrezno dobro ime;
English: determine the related accumulated amortisation of the goodwill that would have been recognised under IAS 22 (revised 1993) and recognise it accordingly (the 20 year limit in IAS 22 (revised 1993) applies);
Slovenian: ugotoviti s tem povezani amortizacijski popravek vrednosti dobrega imena, ki bi bil pripoznan po MRS 22 (spremenjen 1993), in ga temu ustrezno pripoznati (uporablja se omejitev na dvajset let po MRS 22);
English: amortise any remaining carrying amount of the goodwill over its remaining useful life determined under this Standard (treatment as in circumstances 4).
Slovenian: amortizirati preostalo knjigovodsko vrednost dobrega imena v njegovi preostali dobi koristnosti, določeni po tem standardu (rešitev kot v okoliščinah 4).
English: At the date of acquisition:
Slovenian: Na datum prevzema: