FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The nature of the consideration determines its subsequent accounting treatment. The subsequent accounting for consideration received as a financial asset and as an intangible asset is detailed in paragraphs 23–26 below.
Danish: Den efterfølgende regnskabsmæssige behandling afgøres af vederlagets art. Der redegøres nærmere for den efterfølgende regnskabsmæssige behandling af vederlag modtaget som et finansielt aktiv og som et immaterielt aktiv i nedenstående afsnit 23–26.
English: 26 IAS 38 applies to the intangible asset recognised in accordance with paragraphs 17 and 18. Paragraphs 45–47 of IAS 38 provide guidance on measuring intangible assets acquired in exchange for a non-monetary asset or assets or a combination of monetary and non-monetary assets.
Danish: 26 IAS 38 gælder for det immaterielle aktiv, der indregnes i overensstemmelse med afsnit 17 og 18. Afsnit 45-47 i IAS 38 giver vejledning i at måle immaterielle aktiver, der er erhvervet til gengæld for et eller flere ikke-monetære aktiver eller en kombination af monetære og ikke-monetære aktiver.
English: SIC–29 Disclosure — Service Concession Arrangements is amended as described below (in amended paragraphs new text is underlined). Its title is amended to Service Concession Arrangements: Disclosures.
Italian: Il SIC-29 Informazioni integrative – Accordi per servizi in concessione è modificato come indicato di seguito (nei paragrafi modificati il testo nuovo è sottolineato).
Danish: SIC–29 Oplysning - koncessionsaftaler ændres som beskrevet nedenfor (i ændrede afsnit er ny tekst understreget).
English: changes in the arrangement occurring during the period.; and (e) how the service arrangement has been classified.
Danish: I afsnit 6 ændres underafsnit (d), og underafsnit (e) indsættes som følger:
English: IFRS 1 First-time Adoption of International Financial Reporting Standards is amended as described below. New text is underlined and deleted text struck through.
German: IFRS 1 Erstmalige Anwendung der International Financial Reporting Standards wird wie folgt geändert: Neuer Text ist unterstrichen, gelöschter Text ist durchgestrichen.
Slovak: IFRS 1 Prvé uplatnenie medzinárodných štandardov finančného výkazníctva sa mení a dopĺňa takto: Nový text je podčiarknutý a zrušený text je prečiarknutý.
English: An arrangement within the scope of this Interpretation typically involves a private sector entity (an operator) constructing the infrastructure used to provide the public service or upgrading it (for example, by increasing its capacity) and operating and maintaining that infrastructure for a specified period of time. The operator is paid for its services over the period of the arrangement.
Greek: Οι συμφωνίες που εμπίπτουν στο πεδίο κάλυψης της παρούσας Διερμηνείας αφορούν κατά κανόνα μια οντότητα του ιδιωτικού τομέα (φορέας εκμετάλλευσης) που κατασκευάζει την υποδομή που θα χρησιμοποιηθεί για την παροχή της υπηρεσίας κοινής ωφέλειας ή θα την αναβαθμίσει (π.χ. αυξάνοντας τη δυναμικότητά της) και ασχολείται με τη λειτουργία και τη συντήρηση της εν λόγω υποδομής για μια συγκεκριμένη χρονική περίοδο.
English: However, the condition shall be applied to the substance of the agreement. Non-substantive features, such as a cap that will apply only in remote circumstances, shall be ignored.
Spanish: No obstante, la condición se aplicará a la sustancia del acuerdo, prescindiendo de los aspectos no sustantivos, tales como límites aplicables exclusivamente en circunstancias extraordinarias.
English: 28 An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2008. Earlier application is permitted.
Estonian: 28 Üksus kohaldab käesolevat tõlgendust 1. jaanuaril 2008 või hiljem algavate aruandeaastate suhtes.. Varasem rakendamine on lubatud.
English: On 30 November 2006, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 12 Service Concessions Arrangements, hereinafter ‘IFRIC 12’. IFRIC 12 is an interpretation that provides clarification on how to apply provisions of International Reporting Financial Standards (IFRS) already endorsed by the Commission to service concession arrangements.
Hungarian: 2006. november 30-án a Nemzetközi Pénzügyi Beszámolási Értelmezési Bizottság (IFRIC) közzétette az IFRIC 12 Szolgáltatási koncessziós megállapodások értelmezést (a továbbiakban: IFRIC 12).
Slovenian: Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) je 30. novembra 2006 objavil Pojasnilo 12 – Dogovori o koncesiji storitev (v nadaljevanju: OPMSRP 12).
English: The adoption of IFRIC 12 implies, by way of consequence, amendments to International Reporting Financial Standard (IFRS) 1, IFRIC 4 and Standing Interpretation Committee's Interpretation (SIC) 29 in order to ensure consistency between international accounting standards. (5) It is being understood that companies can apply or continue to apply IFRIC 12.
Hungarian: Az IFRIC 12 elfogadása azt a következményt vonja maga után, hogy a nemzetközi számviteli standardok közötti következetesség biztosítása érdekében módosítani kell az IFRS 1 nemzetközi pénzügyi beszámolási standardot, az IFRIC 4-et és az Állandó Értelmezési Bizottság által kidolgozott SIC-29 értelmezést.
English: The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee, HAS ADOPTED THIS REGULATION: Article 1
Hungarian: Az 1126/2008/EK rendeletet ezért ennek megfelelően módosítani kell.
English: INTERNATIONAL ACCOUNTING STANDARDS IFRIC 12
Hungarian: NEMZETKÖZI SZÁMVITELI STANDARDOK
English: IFRIC Interpretation 12 Service Concessions Arrangements 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
Hungarian: IFRIC 12
English: IFRIC 12 clarifies how to recognise in the accounts of the concession's operator the infrastructure subject to the service concession arrangement. It also clarifies distinction between different phases of a service concession arrangement (construction/operation phases) and how revenues and expenses should be recognised in each case.
Italian: L'IFRIC 12 illustra come rilevare l'infrastruttura soggetta ad accordi per servizi in concessione nei conti del concessionario e chiarisce la distinzione fra le varie fasi di un accordo per servizi in concessione (costruzione/gestione) e le modalità per rilevare in ciascun caso entrate e spese.
English: If such assets form part of the consideration payable by the grantor for the services, they are not government grants as defined in IAS 20. They are recognised as assets of the operator, measured at fair value on initial recognition.
Italian: Se tali attività costituiscono parte del corrispettivo che il concedente deve pagare per i servizi non sono contributi pubblici ai sensi dello IAS 20; esse sono rilevate come attività del concessionario, valutate al fair value (valore equo) al momento della rilevazione iniziale.
English: 11 Infrastructure within the scope of this Interpretation shall not be recognised as property, plant and equipment of the operator because the contractual service arrangement does not convey the right to control the use of the public service infrastructure to the operator. The operator has access to operate the infrastructure to provide the public service on behalf of the grantor in accordance with the terms specified in the contract.
Latvian: Infrastruktūru šīs interpretācijas darbības jomā neatzīst par uzņēmēja pamatlīdzekļiem, jo līgumiska vienošanās par pakalpojumu nenodod uzņēmējam tiesības kontrolēt valsts pakalpojumu infrastruktūras lietošanu.
English: Recognition and measurement of arrangement consideration 12 Under the terms of contractual arrangements within the scope of this Interpretation, the operator acts as a service provider.
Latvian: Uzņēmējam ir piekļuve, lai veiktu infrastruktūras ekspluatāciju, lai sniegtu valsts pakalpojumu piešķīrēja uzdevumā saskaņā ar līgumā paredzētajiem noteikumiem.
English: If the operator performs more than one service (i.e. construction or upgrade services and operation services) under a single contract or arrangement, consideration received or receivable shall be allocated by reference to the relative fair values of the services delivered, when the amounts are separately identifiable. The nature of the consideration determines its subsequent accounting treatment.
Latvian: Uzņēmējs būvē vai uzlabo infrastruktūru (būvniecības vai uzlabošanas pakalpojumi), ko izmanto, lai sniegtu valsts pakalpojumu, kā arī noteiktu laika periodu veic infrastruktūras ekspluatāciju un uztur to (ekspluatācijas pakalpojumi).
English: The subsequent accounting for consideration received as a financial asset and as an intangible asset is detailed in paragraphs 23–26 below. Construction or upgrade services
Latvian: Uzņēmējs atzīst un novērtē ieņēmumus saskaņā ar 11. un 18.
English: Consideration given by the grantor to the operator 15 If the operator provides construction or upgrade services the consideration received or receivable by the operator shall be recognised at its fair value.
Latvian: Ja uzņēmējs veic vairāk nekā vienu pakalpojumu (t. i., būvniecības vai uzlabošanas pakalpojumus un ekspluatācijas pakalpojumus) saskaņā ar vienu līgumu vai vienošanos, saņemto vai saņemamo atlīdzību sadala, atsaucoties uz sniegto pakalpojumu relatīvajām patiesajām vērtībām, ja summas ir atsevišķi identificējamas.
English: 17 The operator shall recognise an intangible asset to the extent that it receives a right (a licence) to charge users of the public service. A right to charge users of the public service is not an unconditional right to receive cash because the amounts are contingent on the extent that the public uses the service.
Latvian: Uzņēmējam ir beznosacījumu tiesības saņemt naudu, ja piešķīrējs līgumiski garantē samaksāt uzņēmējam a) noteiktas vai nosakāmas summas vai (b) iespējamu starpību starp summām, kas saņemtas no valsts pakalpojuma lietotājiem, un noteiktām vai nosakāmām summām pat tad, ja maksājums ir atkarīgs no tā, vai uzņēmējs ir nodrošinājis infrastruktūras atbilstību noteiktām kvalitātes vai efektivitātes prasībām.
English: Operation services 20 The operator shall account for revenue and costs relating to operation services in accordance with IAS 18.
Latvian: Saņemto vai saņemamo atlīdzību par abiem komponentiem sākotnēji atzīst saņemtās vai saņemamās atlīdzības patiesajā vērtībā.
English: The operator may have a right to use the separable infrastructure described in paragraph AG7(a), or the facilities used to provide ancillary unregulated services described in paragraph AG7(b). In either case, there may in substance be a lease from the grantor to the operator; if so, it shall be accounted for in accordance with IAS 17.
Swedish: Operatören kan ha rätt att använda den åtskiljbara infrastrukturen enligt AG7 a, eller de inrättningar som används för tillhandahållande av oreglerade sidotjänster enligt AG7 b. I båda fallen kan i verkligheten överlåtaren hyra ut till operatören; om så är fallet ska detta redovisas enligt IAS 17.