FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The end of entity A’s first IFRS reporting period is 31 December 20X5. Entity A decides to present comparative information in those financial statements for one year only (see paragraph 36) …
Polish: Koniec pierwszego okresu sprawozdawczego jednostki A, w którym po raz pierwszy zastosowała MSSF przypada na 31 grudnia 20X5 r. Jednostka A postanowiła zaprezentować w tym sprawozdaniu finansowym dane porównawcze tylko za jeden rok obrotowy (zob. paragraf 36) …
Lithuanian: Ūkio subjekto A pirmojo ataskaitinio laikotarpio pagal TFAS pabaiga yra 20X5 m. gruodžio 31 d. Ūkio subjektas A nusprendžia šiose finansinėse ataskaitose pateikti tik vienerių metų lyginamąją informaciją (žr. 36 straipsnį) …
English: Paragraph 33A is added as follows: ‘33A
Latvian: Ja uzņēmums sniedz peļņas vai zaudējumu sastāvdaļas atsevišķā peļņas vai zaudējumu aprēķinā, kā aprakstīts 1.
Lithuanian: Jei ūkio subjektas pateikia pelno arba nuostolių komponentus atskiroje pajamų ataskaitoje, kaip nurodyta 1-ojo TAS (persvarstyto 2007 m.)
English: Paragraph B5 is amended as follows: ‘B5
Lithuanian: … Pagal 1-ojo TAS (persvarstyto 2007 m.)
English: Paragraph 29A is added as follows: ‘29A
Latvian: Ja uzņēmums sniedz peļņas vai zaudējumu sastāvdaļas atsevišķā peļņas vai zaudējumu aprēķinā, kā aprakstīts 1.
Lithuanian: Jei ūkio subjektas pateikia pelno arba nuostolių komponentus atskiroje pajamų ataskaitoje, kaip nurodyta 1-ojo TAS (persvarstyto 2007 m.)
English: Paragraph 4A is added as follows: ‘4A
Latvian: Ja uzņēmums sniedz peļņas vai zaudējumu sastāvdaļas atsevišķā peļņas vai zaudējumu aprēķinā, kā aprakstīts 1.
Lithuanian: Jei ūkio subjektas pateikia pelno arba nuostolių komponentus atskiroje pajamų ataskaitoje, kaip nurodyta 1-ojo TAS Finansinių ataskaitų pateikimas (persvarstyto 2007 m.)
English: Paragraphs 67A, 68A, 73A and 74A are added as follows: ‘67A
Latvian: Ja uzņēmums sniedz peļņas vai zaudējumu sastāvdaļas atsevišķā peļņas vai zaudējumu aprēķinā, kā aprakstīts 1.
Lithuanian: Jei ūkio subjektas pateikia pelno arba nuostolių komponentus atskiroje pajamų ataskaitoje, kaip nurodyta 1-ojo TAS (persvarstyto 2007 m.)
English: Paragraph 8A is added as follows: ‘8A
Latvian: Ja uzņēmums sniedz peļņas vai zaudējumu sastāvdaļas atsevišķā peļņas vai zaudējumu aprēķinā, kā aprakstīts 1.
Lithuanian: Jei ūkio subjektas pateikia pelno arba nuostolių komponentus atskiroje pajamų ataskaitoje, kaip nurodyta 1-ojo TAS (persvarstyto 2007 m.)
English: Paragraph 11A is added as follows: ‘11A
Latvian: Ja uzņēmums sniedz peļņas vai zaudējumu sastāvdaļas atsevišķā peļņas vai zaudējumu aprēķinā, kā aprakstīts 1.
Lithuanian: Jei ūkio subjektas pateikia pelno arba nuostolių komponentus atskiroje pajamų ataskaitoje, kaip nurodyta 1-ojo TAS (persvarstyto 2007 m.)
English: 40 In some cases, narrative information provided in the financial statements for the previous period(s) continues to be relevant in the current period. For example, an entity discloses in the current period details of a legal dispute whose outcome was uncertain at the end of the immediately preceding reporting period and that is yet to be resolved.
Latvian: Dažos gadījumos finanšu pārskatos sniegtā stāstījuma informācija par iepriekšējo periodu(-iem) joprojām ir svarīga pārskata periodā, piemēram, ja uzņēmums pārskata periodā atklāj informāciju par juridisku strīdu, kura iznākums iepriekšējā pārskata perioda beigās nebija skaidrs un kas vēl jāatrisina.
English: For example, different classes of property, plant and equipment can be carried at cost or at revalued amounts in accordance with IAS 16. Current/non-current distinction
Latvian: Piemēram, saskaņā ar 16.
English: When that exception applies, an entity shall present all assets and liabilities in order of liquidity. 61 Whichever method of presentation is adopted, an entity shall disclose the amount expected to be recovered or settled after more than twelve months for each asset and liability line item that combines amounts expected to be recovered or settled:
Latvian: Īstermiņa/ilgtermiņa dalījums
English: more than twelve months after the reporting period. 62 When an entity supplies goods or services within a clearly identifiable operating cycle, separate classification of current and non-current assets and liabilities in the statement of financial position provides useful information by distinguishing the net assets that are continuously circulating as working capital from those used in the entity’s long-term operations. It also highlights assets that are expected to be realised within the current operating cycle, and liabilities that are due for settlement within the same period. 63 For some entities, such as financial institutions, a presentation of assets and liabilities in increasing or decreasing order of liquidity provides information that is reliable and more relevant than a current/non-current presentation because the entity does not supply goods or services within a clearly identifiable operating cycle. 64 In applying paragraph 60, an entity is permitted to present some of its assets and liabilities using a current/non-current classification and others in order of liquidity when this provides information that is reliable and more relevant. The need for a mixed basis of presentation might arise when an entity has diverse operations. 65 Information about expected dates of realisation of assets and liabilities is useful in assessing the liquidity and solvency of an entity.
Latvian: ne vēlāk kā divpadsmit mēnešus pēc pārskata perioda un
English: 70 Some current liabilities, such as trade payables and some accruals for employee and other operating costs, are part of the working capital used in the entity’s normal operating cycle. An entity classifies such operating items as current liabilities even if they are due to be settled more than twelve months after the reporting period.
Latvian: Dažas īstermiņa saistības, piemēram, parādi piegādātājiem un darbuzņēmējiem, daži uzkrātie personāla un citi pamatdarbības izdevumi ir daļa no darbības kapitāla, kuru izmanto uzņēmuma parastā darbības cikla ietvaros.
English: The same normal operating cycle applies to the classification of an entity’s assets and liabilities. When the entity’s normal operating cycle is not clearly identifiable, it is assumed to be twelve months.
Latvian: Šos pamatdarbības posteņus klasificē kā īstermiņa saistības pat tad, ja to norēķina termiņš ir vēlāk nekā 12 mēnešus pēc pārskata perioda.
English: in two statements: a statement displaying components of profit or loss (separate income statement) and a second statement beginning with profit or loss and displaying components of other comprehensive income (statement of comprehensive income). Information to be presented in the statement of comprehensive income
Latvian: divos pārskatos: pārskatā, kas atspoguļo peļņas vai zaudējumu sastāvdaļas (atsevišķs peļņas vai zaudējumu aprēķins), kā arī pārskatā, kas sākas ar peļņu vai zaudējumiem un atspoguļo citu peļņas vai zaudējumu aprēķinā neatspoguļoto ienākumu sastāvdaļas (apvienotais ienākumu pārskats).
English: a reconciliation to its total comprehensive income under IFRSs for the latest period in the entity’s most recent annual financial statements. The starting point for that reconciliation shall be total comprehensive income under previous GAAP for the same period or, if an entity did not report such a total, profit or loss under previous GAAP.
Polish: Uzgodnienie z całkowitymi dochodami ogółem zestawionymi w oparciu o MSSF za ostatni okres prezentowany w najnowszym rocznym sprawozdaniu finansowym, Punktem wyjścia dla tego uzgodnienia powinny być całkowite dochody ogółem zestawione w oparciu o wcześniej stosowne ogólnie przyjęte zasady rachunkowości za ten sam okres lub, jeśli jednostka nie prezentowała takiej łącznej kwoty, punktem wyjścia powinien być rachunek zysków lub strat sporządzony w oparciu o wcześniej stosowne ogólnie przyjęte zasady rachunkowości.
Latvian: saskaņā ar SFPS uzrādīto kopējo ienākumu saskaņošana ar uzņēmuma pēdējo finanšu pārskatu informāciju Šīs saskaņošanas sākuma datiem jāatbilst kopējo ienākumu datiem saskaņā ar pārskatiem, kas sagatavoti, pamatojoties uz iepriekšējiem vispārpieņemtiem grāmatvedības principiem vai, ja uzņēmums šādus datus nav uzrādījis, tad sākuma dati ir peļņa vai zaudējumi saskaņā ar iepriekšējiem vispārpieņemtiem grāmatvedības principiem.
English: Paragraph 77 is amended and paragraph 77A is added as follows: ‘77
Latvian: Nodokļa izdevumi (ienākumi), kuri attiecas uz parastās darbības peļņu vai zaudējumiem, jāuzrāda apvienotajā ienākumu pārskatā.
English: ‘81 The following shall also be disclosed separately:
Latvian: Atsevišķi jāatklāj arī šāda informācija:
English: IAS 36 is amended as described below. Paragraphs 61 and 120 are amended as follows: ‘61 An impairment loss on a non-revalued asset is recognised in profit or loss. However, an impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. Such an impairment loss on a revalued asset reduces the revaluation surplus for that asset.
Latvian: SGS ir mainīts, kā aprakstīts tālāk.
English: If an entity applies IAS 1 (revised 2007) for an earlier period, the amendments shall be applied for that earlier period.’ IAS 19 Employee Benefits
Dutch: Als een entiteit IAS 1 (herziene versie van 2007) toepast op een periode die vóór 1 januari 2009 aanvangt, moeten ook deze wijzigingen op die periode worden toegepast.”.
English: In addition it amended paragraph 40. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009.
Dutch: Voorts werd alinea 40 door IAS 1 (herziene versie van 2007) gewijzigd.
English: The Application Guidance is amended as described below. In paragraph AG31, ‘on the balance sheet’ is amended to ‘in the statement of financial position’.
Dutch: Als een entiteit IAS 1 (herziene versie van 2007) toepast op een periode die vóór 1 januari 2009 aanvangt, moeten ook deze wijzigingen op die periode worden toegepast.”.
English: IAS 37 is amended as described below. In paragraph 25, ‘balance sheet items’ is amended to ‘items in the statement of financial position’. In paragraph 75, ‘of users taken’ is amended to ‘that users make’.
Dutch: [Wijziging niet van toepassing op Nederlandse versie.]
English: ‘recognised in equity’ and ‘recognised directly in equity’ are amended to ‘recognised in other comprehensive income’. ‘separate balance sheet line item’ are amended to ‘separate line item in the statement of financial position’.
Dutch: „in het eigen vermogen opgenomen/verwerkt” en „direct/rechtstreeks in het eigen vermogen opgenomen/verwerkt” worden gewijzigd in „in niet-gerealiseerde resultaten opgenomen”.
English: In SIC-13, in paragraph 3(a), ‘the income statement’ is amended to ‘profit or loss’. SIC-15 Operating Leases — Incentives
Dutch: In SIC-13 wordt in alinea 3(a) „de winst-en-verliesrekening” gewijzigd in „winst of verlies”.
English: This method may be simple to apply because no allocations of expenses to functional classifications are necessary. An example of a classification using the nature of expense method is as follows:
Polish: Metodę tę łatwo jest stosować, gdyż nie zachodzi potrzeba przypisywania kosztów do poszczególnych funkcji Przykład klasyfikacji dokonanej z zastosowaniem metody prezentacji kosztów w układzie porównawczym (rodzajowym) przedstawia się następująco:
English: Some entities regard some financial liabilities (e.g. some forms of subordinated debt) as part of capital. Other entities regard capital as excluding some components of equity (e.g. components arising from cash flow hedges).
Polish: Niektóre jednostki postrzegają niektóre zobowiązania finansowe (np. niektóre formy długu podporządkowanego) jako element kapitału W opinii innych jednostek kapitał nie obejmuje pewnych składników kapitału własnego (np. składników wynikających z zabezpieczania przepływów pieniężnych),
English: a reconciliation to its total comprehensive income under IFRSs for that comparable interim period (current and year-to-date). The starting point for that reconciliation shall be total comprehensive income under previous GAAP for that period or, if an entity did not report such a total, profit or loss under previous GAAP.’
Polish: uzgodnienie z całkowitymi dochodami ogółem zestawionymi w oparciu o MSSF za ten ostatni porównywalny okres śródroczny (bieżący i od początku roku do danego dnia), Punktem wyjścia dla tego uzgodnienia powinny być całkowite dochody ogółem zestawione w oparciu o wcześniej stosowane ogólnie przyjęte zasady rachunkowości za ten sam okres lub, jeśli jednostka nie prezentowała takiej łącznej kwoty, punktem wyjścia powinien być rachunek zysków lub strat sporządzony w oparciu o wcześniej stosowane ogólnie przyjęte zasady rachunkowości.”
English: statements of comprehensive income for the current interim period and cumulatively for the current financial year to date, with comparative statements of comprehensive income for the comparable interim periods (current and year-to-date) of the immediately preceding financial year. As permitted by IAS 1 (as revised in 2007), an interim report may present for each period either a single statement of comprehensive income, or a statement displaying components of profit or loss (separate income statement) and a second statement beginning with profit or loss and displaying components of other comprehensive income (statement of comprehensive income).
Polish: Sprawozdanie z całkowitych dochodów za bieżący okres śródroczny i narastająco za bieżący rok obrotowy do danego dnia, wraz z porównawczym sprawozdaniem z całkowitych dochodów za porównywalne okresy śródroczne (bieżący i od początku roku do danego dnia), bezpośrednio poprzedzającego roku obrotowego, Zgodnie z MSR 1 (zaktualizowanym w 2007 r.) raport śródroczny może za każdy okres prezentować albo pojedyncze sprawozdanie z całkowitych dochodów albo sprawozdanie przedstawiające składniki zysków lub strat (jako jednostkowy rachunek zysków i strat) oraz drugie sprawozdanie rozpoczynające się od zysków lub strat oraz prezentujące składniki innych całkowitych dochodów (sprawozdanie z całkowitych dochodów).
English: HAS ADOPTED THIS REGULATION: Article 1
Portuguese: ADOPTOU O PRESENTE REGULAMENTO:
Swedish: HÄRIGENOM FÖRESKRIVS FÖLJANDE.
English: INTERNATIONAL ACCOUNTING STANDARDS IAS 1
Portuguese: NORMAS INTERNACIONAIS DE CONTABILIDADE
English: IAS 1 Presentation of Financial Statements (Revised 2007) Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org
Portuguese: IAS 1
English: If an entity adopts this Standard for an earlier period, it shall disclose that fact. WITHDRAWAL OF IAS 1 (REVISED 2003)
Portuguese: Se uma entidade adoptar esta Norma para um período anterior, ela deve divulgar esse facto.
English: References to the current version of IAS 10 Events after the Balance Sheet Date are amended to IAS 10 Events after the Reporting Period. IFRS 1 First-time Adoption of International Financial Reporting Standards
Portuguese: As referências à versão corrente da IAS 10 Acontecimentos após a Data do Balanço são emendadas para IAS 10 Acontecimentos após o Período de Relato.
English: In addition it amended paragraphs 6, 7, 8 (Example), 10, 12(a), 21, 32, 35, 36, 39(b) and 45(a), Appendix A and paragraph B2(i) in Appendix B, and deleted paragraphs 36A–36C and 47C. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009.
Portuguese: Além disso, emendou os parágrafos 6, 7, 8 (Exemplo), 10, 12(a), 21, 32, 35, 36, 39(b) e 45(a), o Apêndice A e o parágrafo B2(i) do Apêndice B, e eliminou os parágrafos 36A-36C e 47C.
English: In addition it amended paragraph 30. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009.
Portuguese: Além disso, emendou o parágrafo 30.
English: In addition it amended paragraphs 3 and 38, and added paragraph 33A. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009.
Portuguese: Além disso, emendou os parágrafos 3 e 38 e adicionou o parágrafo 33A.
English: In paragraph 27(c), ‘in equity’ is amended to ‘in other comprehensive income’. Paragraph 44A is added as follows: ‘44A
Portuguese: No parágrafo 27(c), «no capital próprio» é emendado para «em outro rendimento integral».
English: material items of income and expense disclosed in accordance with paragraph 97 of IAS 1 Presentation of Financial Statements (as revised in 2007);’ Paragraph 36A is added as follows: ‘36A
Portuguese: itens materiais de rendimentos e gastos divulgados de acordo com o parágrafo 97 da IAS 1 Apresentação de Demonstrações Financeiras (tal como revista em 2007);»
English: If an entity applies IAS 1 (revised 2007) for an earlier period, the amendments shall be applied for that earlier period.’ IAS 7 Statement of Cash Flows
Portuguese: Uma entidade deve aplicar estas emendas aos períodos anuais com início em ou após 1 de Janeiro de 2009.
English: Paragraph 54 simply lists items that are sufficiently different in nature or function to warrant separate presentation in the statement of financial position. In addition:
Slovak: V odseku 54 sa iba poskytuje zoznam položiek, ktoré sú povahou alebo funkciou dostatočne odlišné na to, aby sa mohli vo výkaze o finančnej situácii prezentovať samostatne Okrem toho:
English: summary quantitative data about what it manages as capital. Some entities regard some financial liabilities (e.g. some forms of subordinated debt) as part of capital.
Slovak: súhrnné kvantitatívne údaje o tom, čo riadi ako kapitál, Niektoré účtovné jednotky považujú niektoré finančné záväzky (napr. niektoré formy podriadeného dlhu) za súčasť kapitálu.
English: The starting point for that reconciliation shall be total comprehensive income under previous GAAP for that period or, if an entity did not report such a total, profit or loss under previous GAAP.’ Paragraph 47C is deleted.
Slovenian: Izhodišče za navedeno uskladitev mora biti celotni vseobsegajoči donos v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli za navedeno obdobje, ali, če podjetje ni sporočilo takega skupnega vseobsegajočega donosa, poslovni izid v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli.“
English: Paragraph 67 is amended as follows: ‘… dual presentation can be accomplished in one line in the statement of comprehensive income.’ Paragraphs 67A, 68A, 73A and 74A are added as follows:
Slovenian: Dodajo se 67.A, 68.A, 73.A in 74.A člen:
English: Paragraph 11 is amended as follows: ‘11
Slovenian: Doda se 11.A člen:
English: In the statement that presents the components of profit or loss for an interim period, an entity shall present basic and diluted earnings per share for that period.’ Paragraph 11A is added as follows: ‘11A
Slovenian: „11A
English: At the beginning of the financial period in which this Standard is first applied, any amount recognised outside profit or loss (in other comprehensive income or directly in equity) for a hedge of a firm commitment that under this Standard is accounted for as a fair value hedge shall be reclassified as an asset or liability, except for a hedge of foreign currency risk that continues to be treated as a cash flow hedge.’ Appendix A Application guidance is amended as described below.
Swedish: I början av den räkenskapsperiod i vilken denna standard tillämpas första gången ska varje belopp som redovisas utanför resultatet (i övrigt totalresultat eller direkt under eget kapital) för en säkring av ett bindande åtagande som enligt denna standard redovisas som en säkring av verkligt värde omklassificeras som tillgång eller skuld, förutom när det gäller en säkring av valutarisk som fortsätter att behandlas som en kassaflödessäkring.”