FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: An example of a constructive obligation is where a change in the entity’s informal practices would cause unacceptable damage to its relationship with employees. 5 Employee benefits include:
Latvian: Darbinieku pabalsti ir šādi:
English: as a liability (accrued expense), after deducting any amount already paid. If the amount already paid exceeds the undiscounted amount of the benefits, an entity shall recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund.
Latvian: par saistībām (uzkrātajiem izdevumiem) pēc tam, kad atskaitīta jau izmaksātā summa;ja jau izmaksātā summa pārsniedz pabalstu nediskontēto summu, uzņēmumam šis pārsniegums jāatzīst par aktīvu (nākamo periodu izdevumiem), ja priekšapmaksa radītu nepieciešamību, piemēram, samazināt turpmākos maksājumus vai atmaksāt atpakaļ naudu;
English: 31 Paragraphs 32–49 explain the distinction between defined contribution plans and defined benefit plans in the context of multi-employer plans, defined benefit plans that share risks between entities under common control, state plans and insured benefits. Multi-employer plans
Latvian: Ja aktuāra vai ieguldījuma raksturlielumi ir sliktāki nekā paredzēts, uzņēmuma pienākumu var palielināt.
English: employees’ benefits are determined by the length of their service and the participating entities have no realistic means of withdrawing from the plan without paying a contribution for the benefits earned by employees up to the date of withdrawal. Such a plan creates actuarial risk for the entity: if the ultimate cost of benefits already earned at the end of the reporting period is more than expected, the entity will have either to increase its contributions or to persuade employees to accept a reduction in benefits.
Latvian: darbinieku pabalstus nosaka pēc darba stāža, un dalībuzņēmumiem nav reālu iespēju izstāties no plāna, neveicot iemaksu par pabalstiem, ko darbinieki nopelnījuši līdz izstāšanās datumam; šāds plāns rada aktuāro risku uzņēmumam: ja pārskata perioda beigās jau nopelnīto pabalstu galīgās izmaksas ir lielākas nekā paredzēts, uzņēmumam būs jāpalielina savas iemaksas vai jāpārliecina darbinieki, lai viņi piekristu pabalstu samazinājumam.
English: using an actuarial technique, the projected unit credit method, to make a reliable estimate of the ultimate cost to the entity of the benefit that employees have earned in return for their service in the current and prior periods (see paragraphs 67–69). This requires an entity to determine how much benefit is attributable to the current and prior periods (see paragraphs 70–74) and to make estimates (actuarial assumptions) about demographic variables (such as employee turnover and mortality) and financial variables (such as future increases in salaries and medical costs) that will affect the cost of the benefit (see paragraphs 75–98).
Latvian: aktuāra metodes, plānotās vienības kredītmetodes izmantošanu, lai iegūtu ticamu aplēsi par pabalstu summu, ko darbinieki ir nopelnījuši par savu darbu pārskata periodā un iepriekšējos periodos (sk. 67.–69. punktu); lai to veiktu, uzņēmumam jānosaka uz pārskata periodu un iepriekšējiem periodiem attiecināmā pabalsta apjoms (sk. 70.–74. punktu) un jāveic aplēses (aktuāra pieņēmumi) par mainīgajiem demogrāfiskajiem rādītājiem (piemēram, kadru mainība un mirstība) un mainīgajiem finanšu rādītājiem (piemēram, algu un medicīnisko izmaksu palielināšanās nākotnē), kas ietekmēs pabalsta izmaksas (sk. 75.–98. punktu),
English: future economic benefits are available to the entity in the form of a reduction in future contributions or a cash refund, either directly to the entity or indirectly to another plan in deficit. The asset ceiling is the present value of those future benefits.
Latvian: nākotnes saimnieciskie labumi turpmāku iemaksu samazinājuma veidā vai atmaksātās naudas veidā ir pieejami tieši uzņēmumam vai netieši citam plānam, kurā ir iztrūkums; aktīvu griesti ir minēto nākotnes labumu pašreizējā vērtība.
English: 71 The projected unit credit method requires an entity to attribute benefit to the current period (in order to determine current service cost) and the current and prior periods (in order to determine the present value of defined benefit obligations). An entity attributes benefit to periods in which the obligation to provide post-employment benefits arises. That obligation arises as employees render services in return for post-employment benefits that an entity expects to pay in future reporting periods. Actuarial techniques allow an entity to measure that obligation with sufficient reliability to justify recognition of a liability. Examples illustrating paragraph 71
Latvian: Piemēri, kas ilustrē 71. punktu
English: The measurement of the obligation reflects the best estimate of the effect of the performance target or other criteria. 89 Actuarial assumptions do not reflect future benefit changes that are not set out in the formal terms of the plan (or a constructive obligation) at the end of the reporting period.
Latvian: Aktuāra pieņēmumi neatspoguļo pabalstu izmaiņas nākotnē, kuras pārskata perioda beigās nav paredzētas plāna (vai prakses radīta pienākuma) oficiālajos noteikumos.
English: disaggregate and recognise changes in the fair value of its right to reimbursement in the same way as for changes in the fair value of plan assets (see paragraphs 124 and 125). The components of defined benefit cost recognised in accordance with paragraph 120 may be recognised net of amounts relating to changes in the carrying amount of the right to reimbursement.
Latvian: sadala un atzīst savu tiesību uz atlīdzību patiesās vērtības izmaiņas tāpat kā plāna aktīvu patiesās vērtības izmaiņas (sk. 124. un 125. punktu); definētu pabalstu izmaksu sastāvdaļas, kas ir atzītas saskaņā ar 120. punktu, var atzīt kā neto apmēru no summām, kuras saistītas ar tiesību uz atlīdzību uzskaites vērtības izmaiņām.
English: a description of the risks to which the plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks, and of any significant concentrations of risk. For example, if plan assets are invested primarily in one class of investments, eg property, the plan may expose the entity to a concentration of property market risk.
Latvian: aprakstu par riskiem, kādiem plāns pakļauj uzņēmumu, koncentrējot uzmanību uz neparastiem, konkrētajam uzņēmumam vai konkrētajam plānam raksturīgajiem riskiem, kā arī par būtisku risku koncentrāciju; piemēram, ja plāna aktīvi tiek ieguldīti galvenokārt vienas kategorijas ieguldījumos, piemēram, īpašumos, plāns var uzņēmumu pakļaut īpašumu tirgus riska koncentrācijai;
English: any reimbursement rights. An entity shall also describe the relationship between any reimbursement right and the related obligation.
Portuguese: quaisquer direitos de reembolso; Uma entidade também deve descrever a relação entre qualquer direito de reembolso e a respectiva obrigação.
Latvian: jebkādas atlīdzības tiesības; uzņēmums arī apraksta attiecības starp jebkādām atlīdzības tiesībām un saistīto pienākumu.
English: changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest in (b). An entity shall also disclose how it determined the maximum economic benefit available, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both.
Swedish: förändringar i effekten av att en förmånsbestämd nettotillgång begränsas till tillgångstaket, exklusive belopp som ingår i räntan under punkt b. Företaget ska också upplysa om hur det har fastställt den högsta tillgängliga ekonomiska fördelen, det vill säga om dessa också skulle ge fördelar i form av återbetalningar, minskningar av framtida avgifter eller en kombination av båda.
Latvian: izmaiņas ietekmē, ko rada definētu neto pabalstu aktīvu ierobežošana ar aktīvu griestiem, izņemot b) apakšpunktā ietvertās procentu summas; uzņēmums arī atklāj informāciju par to, kā tas noteica maksimāli pieejamo saimniecisko labumu, t. i., vai šie labumi būtu atlīdzības vai turpmāko iemaksu samazinājumi vai abu minēto apvienojums;
English: an indication of the level of participation of the entity in the plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available.
Latvian: norādi par uzņēmuma dalības līmeni plānā salīdzinājumā ar citiem dalībuzņēmumiem; pasākumu piemēri, kas varētu nodrošināt šādas norādes, ietver uzņēmuma daļu kopējās iemaksās plānā vai uzņēmuma daļu aktīvo dalībnieku, pensionēto dalībnieku un iepriekšējo dalībnieku, kuriem ir tiesības uz pabalstiem, kopējā skaitā, ja šī informācija ir pieejama.
English: when a restriction (eg a legal, regulatory or contractual requirement or other restriction) on the entity’s ability to withdraw the offer takes effect. This would be when the offer is made, if the restriction existed at the time of the offer.
Latvian: kad stājas spēkā ierobežojums (piemēram, juridiska, regulatīva vai līgumā noteikta prasība vai cits ierobežojums) attiecībā uz uzņēmuma iespēju atsaukt piedāvājumu; tas būtu gadījums, ja piedāvājums tiek izteikts, kad ierobežojums pastāv izteikšanas laikā.
English: On 16 June 2011, the International Accounting Standards Board (IASB) published Amendments to IAS 1 Presentation of Financial Statements - Presentation of Items of Other Comprehensive Income (hereinafter "the amendments to IAS 1") and to IAS 19 Employee Benefits, (hereinafter "the amendments to IAS 19"). The objective of the amendments to IAS 1 is to make the presentation of the increasing number of items of other comprehensive income clearer, and to assist the users of financial statements in distinguishing between the items of other comprehensive income that can be reclassified subsequently to profit or loss, and those that will never be reclassified to profit or loss. As to the amendments to IAS 19, they should help users of financial statements better understand how defined benefit plans affect an entity's financial position, financial performance and cash flows. The objective of the standard is to prescribe the accounting and disclosure for employee benefits.
Maltese: Fis-16 ta’ Ġunju 2011, il-Bord tal-Istandards Internazzjonali tal-Kontabbiltà (IASB) ippubblika emendi għall-IAS 1 Preżentazzjoni tar-Rapporti Finanzjarji – Preżentazzjoni ta’ Punti ta’ Dħul Komprensiv ieħor (iktar 'il quddiem "l-emendi għall-IAS 1”) u għall-IAS 19 Benefiċċji tal-Impjegati, (minn issa ‘lquddiem “l-Emendi għall-IAS 19”). L-għan tal-emendi għall-IAS 1 huwa li jikkjarifika iktar il-preżentazzjoni tal-għadd dejjem jiżdied ta’ punti ta’ dħul komprensiv ieħor, u li jassisti l-utenti tar-rapporti finanzjarji biex jiddistingwu bejn il-punti ta’ dħul komprensiv ieħor li sussegwentement jistgħu jerġgħu jkunu kklassifikati għar-rapport tal-introjtu, u dawk li qatt ma jerġgħu jkunu kklassifikati għar-rapport tal-introjtu. Rigward l-emendi għall-IAS 19, dawn għandhom jgħinu jgħinu lill-utenti tar-rapporti finanzjarji jifhmu aħjar kif pjanijiet ta’ benefiċċju definiti jaffettwaw il-pożizzjoni finanzjarja ta’ entità, il-prestazzjoni finanzjarja u l-likwidità tal-flus. L-għan ta' dan l-Istandard huwa li jistabbilixxi l-kontabilità u d-divulgazzjoni għall-benefiċċji tal-impjegati.
English: 2 A plan provides a monthly pension of 0,2 per cent of final salary for each year of service. The pension is payable from the age of 65.
Maltese: 2 Pjan jipprovdi pensjoni fix-xahar ta' 0.2 fil-mija tal-aħħar salarju għal kull sena ta' servizz.. Il-pensjoni hija pagabbli mill-età ta' 65.
English: 88 Actuarial assumptions reflect future benefit changes that are set out in the formal terms of a plan (or a constructive obligation that goes beyond those terms) at the end of the reporting period. This is the case if, for example:
Maltese: 88 Suppożizzjonijiet atwarjali jirriflettu bidliet futuri li huma stipulati fit-termini formali ta' pjan (jew obbligu kostruttiv li jmur ‘l hinn dawk it-termini) fi tmiem il-perjodu tar-rappurtaġġ; Dan ikun il-każ jekk, pereżempju:
English: 144 An entity shall disclose the significant actuarial assumptions used to determine the present value of the defined benefit obligation (see paragraph 76). Such disclosure shall be in absolute terms (eg as an absolute percentage, and not just as a margin between different percentages and other variables).
Maltese: 144 Entità għandha tiddivulga s-suppożizzjonijiet atwarjali sinifikanti użati biex tiddetermina l-valur preżenti tal-obbligu ta' benefiċċju defenit (ara l-paragarfu 76). din id-divulgazzjoni għandha tkun f'termini assoluti (pereżempju, bħala perċentwali assolut u mhux biss marġni bejn perċentwali differenti jew varjabbli oħrajn).
English: 154 The measurement of other long-term employee benefits is not usually subject to the same degree of uncertainty as the measurement of post-employment benefits. For this reason, this Standard requires a simplified method of accounting for other long-term employee benefits.
Polish: 154 Wycena innych długoterminowych świadczeń pracowniczych nie jest zwykle obarczona takim samym stopniem niepewności co wycena świadczeń po okresie zatrudnienia, dlatego niniejszy standard wymaga stosowania uproszczonej metody traktowania innych długoterminowych świadczeń pracowniczych.
English: As required by paragraph 160, the entity accounts for benefits provided in exchange for termination of employment as termination benefits and accounts for benefits provided in exchange for services as short-term employee benefits. Termination benefits
Romanian: În conformitate cu punctul 160, entitatea contabilizează beneficiile acordate în schimbul încetării contractului de muncă drept compensații pentru încetarea contractului de muncă și beneficiile acordate în schimbul serviciilor ca beneficii pe termen scurt ale angajaților.
English: 21 An entity may have no legal obligation to pay a bonus. Nevertheless, in some cases, an entity has a practice of paying bonuses.
Swedish: 21 Även om företaget inte har någon legal förpliktelse att betala bonus, kan det i vissa fall ha som praxis att göra det.
English: Thus, the amount of the post-employment benefits received by the employee is determined by the amount of contributions paid by an entity (and perhaps also the employee) to a post-employment benefit plan or to an insurance company, together with investment returns arising from the contributions. In consequence, actuarial risk (that benefits will be less than expected) and investment risk (that assets invested will be insufficient to meet expected benefits) fall, in substance, on the employee.
Swedish: Sålunda beror storleken på den anställdes ersättningar efter avslutad anställning på de avgifter som företaget (och eventuellt även den anställde) betalar till planen eller till ett försäkringsföretag, jämte den kapitalavkastning som avgifterna ger, och följaktligen är det den anställde som bär den aktuariella risken (att ersättningarna blir mindre än förväntat) och investeringsrisken (att de investerade tillgångarna kommer att vara otillräckliga för att ge de förväntade ersättningarna).