FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Periodically, the entity measures the change in the fair value of the hedged item (as designated in (c)) that is attributable to the hedged risk (as designated in (d)), […]. Provided that the hedge is determined actually to have been highly effective when assessed using the entity’s documented method of assessing effectiveness, the entity recognises the change in fair value of the hedged item as a gain or loss in profit or loss and in one of two line items in the balance sheet as described in paragraph 89A.
Slovenian: Občasno podjetje izmeri spremembo poštene vrednosti varovane postavke (kot je označena pod (c)), ki jo je mogoče pripisati varovanemu tveganju (kot je označeno pod (d)), […] Če je varovanje dejansko opredeljeno kot zelo uspešno, ko ga ocenjujemo na podlagi v podjetju olistninjenega načina ocenjevanja uspešnosti, pripozna podjetje spremembo poštene vrednosti varovane postavke kot dobiček ali izgubo v poslovnem izidu in v eni ali dveh vrstičnih postavkah v bilanci stanja, kot je opisano v členu 89A.
English: Changes in policies shall not be made arbitrarily. They shall be justified on the basis of changes in market conditions and other factors and be founded on and consistent with the entity’s risk management procedures and objectives.
Slovenian: Spremembe v usmeritvah ne smejo biti opravljene arbitrarno: upravičiti jih je treba na podlagi sprememb tržnih okoliščin in drugih dejavnikov, temeljiti morajo na postopkih in ciljih ravnanja s tveganji v podjetju ter biti ter biti skladne z njimi.
English: General administrative expenses; and
Slovenian: splošne stroške poslovodstva, in
English: The relevant provisions that are excluded from mandatory application are clearly distinct and separable from the rest of the standard. They concern those provisions that do not reflect a portfolio approach and therefore prevent the application of hedge accounting to a portfolio of core deposits and those provisions that assimilate a prepayment risk to an interest rate risk and therefore prevent the continuation of risk management techniques recognised as acceptable by banking supervisors.
Swedish: De rör de bestämmelser som inte avspeglar en portföljmetod och därför förhindrar tillämpningen av säkringsredovisning på en portfölj av insättningar i kärnverksamheten samt de bestämmelser som likställer en förskottsbetalningsrisk med en ränterisk och därför förhindrar den fortsatta tillämpningen av riskhanteringstekniker som godkänts av banktillsynsansvariga.
English: Financial Instruments: Recognition and Measurement SUMMARY
Swedish: Överföringar som inte uppfyller kraven på borttagande av poster från balansräkningen
English: Paragraphs Objective
Swedish: Fortsatt engagemang i överförda tillgångar
English: Scope Definitions
Swedish: Alla överföringar
English: Embedded derivatives Recognition and derecognition
Swedish: Avistaköp eller avistaförsäljning av en finansiell tillgång
English: Initial recognition Derecognition of a financial asset
Swedish: Borttagande av en finansiell skuld från balansräkningen
English: Continuing involvement in transferred assets All transfers
Swedish: Efterföljande värdering av finansiella tillgångar
English: Derecognition of a financial liability Measurement
Swedish: Faktorer som beaktas vid beräkning av verkligt värde
English: Subsequent measurement of financial assets Subsequent measurement of financial liabilities
Swedish: Nedskrivning av finansiella tillgångar och icke indrivningsbara finansiella tillgångar
English: Fair value measurement considerations Reclassifications
Swedish: Finansiella tillgångar som redovisas till upplupet anskaffningsvärde
English: Gains and losses Impairment and uncollectibility of financial assets
Swedish: Finansiella tillgångar som redovisas till anskaffningsvärde
English: Hedging Hedging instruments
Swedish: Identifiering av säkringsinstrument
English: Designation of hedging instruments Hedged items
Swedish: Poster som uppfyller villkoren för att vara en säkrad post
English: Qualifying items Designation of financial items as hedged items
Swedish: Identifiering av finansiella poster som säkrade poster