FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: information about the maturity profile of the defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments.
Danish: oplysninger om forfaldsprofil for den ydelsesbaserede pensionsforpligtelse, Dette vil omfatte den vægtede gennemsnitlige varighed af den ydelsesbaserede pensionsforpligtelse og kan omfatte andre oplysninger om fordelingen af timingen af ydelser, f.eks. en løbetidsanalyse af ydelserne.
Latvian: informāciju par definēto pabalstu pienākuma izmaksas termiņu profilu; tas ietver definēto pabalstu pienākuma vidējo svērto ilgumu un var ietvert citu informāciju par pabalstu maksājumu laika sadali, piemēram, pabalstu maksājumu termiņu analīzi.
Lithuanian: informaciją apie apibrėžtųjų išmokų prievolės terminus, įskaitant apibrėžtųjų išmokų prievolės trukmės svertinį vidurkį; galima pateikti ir kitokios informacijos apie išmokų mokėjimo terminų išdėstymą, kaip antai išmokų mokėjimo terminų analizę.
English: an entity need not adjust the carrying amount of assets outside the scope of this Standard for changes in employee benefit costs that were included in the carrying amount before the date of initial application. The date of initial application is the beginning of the earliest prior period presented in the first financial statements in which the entity adopts this Standard.
French: l’entité n’est pas tenue d’ajuster la valeur comptable des actifs qui n’entrent pas dans le champ d’application de la présente norme pour tenir compte des variations des coûts relatifs aux avantages du personnel incorporés dans la valeur comptable de ces actifs avant la date de première application, la date de première application étant la date d’ouverture de la première période antérieure présentée dans les premiers états financiers auxquels l’entité applique la présente norme;
Danish: en virksomhed ikke skal regulere den regnskabsmæssige værdi af aktiver uden for denne standards anvendelsesområde for ændringer i omkostninger vedrørende personaleydelser, som var medtaget i den regnskabsmæssige værdi før datoen for den oprindelige ansøgning, datoen for den oprindelige ansøgning er begyndelsen af det første regnskabsår, der præsenteres i det første årsregnskab, hvor virksomheden anvender denne standard,
Greek: η οικονομική οντότητα δεν χρειάζεται να προσαρμόσει τη λογιστική αξία περιουσιακών στοιχείων εκτός του πεδίου εφαρμογής του παρόντος προτύπου για αλλαγές στο κόστος παροχών σε εργαζομένους που είχαν συμπεριληφθεί στη λογιστική αξία πριν από την ημερομηνία αρχικής εφαρμογής. η ημερομηνία αρχικής εφαρμογής είναι η αρχή της ενωρίτερης από τις προηγούμενες περιόδους που εμφανίζεται στις πρώτες οικονομικές καταστάσεις στις οποίες η οντότητα υιοθετεί το παρόν πρότυπο.
Latvian: uzņēmumam nav jākoriģē to aktīvu uzskaites vērtība, kuri neietilpst šā standarta darbības jomā saistībā ar izmaiņām darbinieku pabalstu izmaksās, kas ietvertas uzskaites vērtībā pirms sākotnējās piemērošanas datuma; sākotnējās piemērošanas datums ir pirmajos finanšu pārskatos visagrākā iepriekš uzrādītā perioda sākums, kad uzņēmums ir pieņēmis standartu;
Maltese: entità ma jeħtiġilhiex taġġusta l-ammont miżmum fil-kotba tal-assi lil hinn mill-ambitu ta' dan l-Istandard għal bidliet fl-kostijiet tal-benefiċċji tal-impjegati li kienu inklużi fl-ammont miżmum fil-kotba qabel id-data tal-applikazzjoni inizjali. id-data tal-applikazzjoni inizjali hija l-bidu tal-ewwel perjodu preċedenti ppreżentat fl-ewwel rapporti finanzjarji li fihom l-entità tadotta dan l-Istandard.
English: Definitions relating to the net defined benefit liability (asset) The net defined benefit liability (asset) is the deficit or surplus, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling.
German: Unter Nettoschuld (Vermögenswert) aus leistungsorientierten Versorgungsplänen versteht man Fehlbeträge oder Vermögensüberdeckungen, die entsprechend den Auswirkungen, die sich aus der Begrenzung eines Nettovermögenswerts aus leistungsorientierten Versorgungsplänen an die Vermögensobergrenze ergeben, angepasst werden.
English: "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.
Greek: «Η αναπαραγωγή επιτρέπεται εντός του Ευρωπαϊκού Οικονομικού Χώρου. Εκτός του Ευρωπαϊκού Οικονομικού Χώρου προστατεύονται όλα τα υφιστάμενα δικαιώματα, με εξαίρεση το δικαίωμα αναπαραγωγής για προσωπική χρήση ή άλλους θεμιτούς σκοπούς. Για περισσότερες πληροφορίες μπορείτε να απευθύνεστε στο IASB στη διεύθυνση: www.iasb.org»
English: 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. (3) The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IAS 1 and the amendments to IAS 19 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Spanish: La consulta con el Grupo de Expertos Técnicos (TEG) del Grupo Consultivo Europeo en materia de Información Financiera (EFRAG) confirma que las modificaciones de la NIC 1 y la NIC 19 cumplen los criterios técnicos para su adopción, establecidos en el artículo 3, apartado 2, del Reglamento (CE) no 1606/2002.
English: IAS 1 Presentation of Financial Statements - Presentation of Items of Other Comprehensive Income IAS 19 IAS 19 Employee Benefits "Reproduction allowed within the European Economic Area.
Spanish: MODIFICACIONES DE LA NIC 1
English: 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" AMENDMENTS TO IAS 1 Presentation of Financial Statements
Spanish: Presentación de estados financieros
English: An entity shall apply those amendments for annual periods beginning on or after 1 July 2012. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact. AMENDMENTS TO OTHER IFRSS
Spanish: Este apéndice recoge las modificaciones introducidas en otras NIIF como consecuencia de la publicación por parte del Consejo de las modificaciones de la NIC 1 Presentación de estados financieros.
English: IFRS 1 First-time Adoption of International Financial Reporting Standards
Spanish: Adopción por primera vez de las Normas Internacionales de Información Financiera
English: 51 Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraphs 8, 8A, 11A and 20. An entity shall apply those amendments when it applies IAS 1 as amended in June 2011.
Spanish: 51 Mediante el documento Presentación de partidas de otro resultado global (Modificaciones de la NIC 1), publicado en junio de 2011, se modificaron los párrafos 8, 8A, 11A y 20 La entidad aplicará esas modificaciones cuando aplique la NIC 1 modificada en junio de 2011.
English: by those informal practices that give rise to a constructive obligation. Informal practices give rise to a constructive obligation where the entity has no realistic alternative but to pay employee benefits. 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.
Spanish: prácticas no formalizadas que dan lugar a obligaciones de pago implícitas para la entidad; estas prácticas de carácter no formalizado dan lugar a obligaciones implícitas siempre y cuando la entidad no tenga alternativa realista diferente de afrontar los pagos de las correspondientes retribuciones a los empleados; un ejemplo de la existencia de una obligación implícita de forma efectiva es cuando un cambio en las prácticas no formalizadas de la entidad podría producir un daño inaceptable en las relaciones que mantiene con sus empleados.
English: those informal practices that give rise to a constructive obligation. For example, a constructive obligation may arise where an entity has a history of increasing benefits for former employees to keep pace with inflation even where there is no legal obligation to do so.
Spanish: prácticas no formalizadas dan lugar a obligaciones de pago implícitas para la entidad; por ejemplo, puede producirse una obligación implícita cuando una entidad tiene un historial de aumento de las prestaciones a los antiguos empleados con el objetivo de mantener el poder adquisitivo perdido por la inflación, aunque no exista obligación de hacerlo.
Latvian: tāda neoficiāla prakse, kas rada prakses radītu pienākumu; piemēram, prakses radīts pienākums var rasties, ja uzņēmums iepriekš mēdza palielināt pabalstus bijušajiem darbiniekiem, lai segtu inflāciju, pat tad, ja nebija juridiska pienākuma to darīt.
English: actuarial risk (that benefits will cost more than expected) and investment risk fall, in substance, on the entity. If actuarial or investment experience are worse than expected, the entity’s obligation may be increased.
Spanish: el riesgo actuarial (que las prestaciones tengan un coste mayor que el esperado) y el riesgo de inversión son asumidos esencialmente por la propia entidad, lo cual supone que si las diferencias actuariales o el rendimiento de la inversión son peores de lo esperado, las obligaciones de la entidad pueden verse aumentadas.
Latvian: aktuāro risku (ka pabalsti izmaksās vairāk nekā paredzēts) un ieguldījumu risku būtībā uzņemas uzņēmums.
English: A non-IAS 19 funding valuation shows a deficit of CU100 million* in the plan. The plan has agreed under contract a schedule of contributions with the participating employers in the plan that will eliminate the deficit over the next five years.
Spanish: Una valoración no efectuada de acuerdo con la NIC 19 muestra un déficit de financiación de 100 millones de u.m.* El plan ha concluido un contrato donde se programan aportaciones de los empleadores partícipes en el mismo, con el fin de eliminar el déficit a lo largo de los próximos cinco años.
Polish: Nieprzeprowadzona w oparciu o MSR 19 wycena finansowania wskazuje na deficyt w programie w wysokości 100 milionów j.p.* W umowie dotyczącej programu określono harmonogram składek wnoszonych przez pracodawców uczestniczących w programie, dzięki któremu deficyt zostanie wyeliminowany w ciągu następnych pięciu lat.
English: A lump sum benefit is payable on termination of service and equal to 1 per cent of final salary for each year of service. The salary in year 1 is CU10,000 and is assumed to increase at 7 per cent (compound) each year.
Spanish: El sueldo del año 1 es de 10000 u.m. y se supone que aumentará a razón del 7% anual compuesto.
English: For employees who join before the age of 35, service first leads to benefits under the plan at the age of 35 (an employee could leave at the age of 30 and return at the age of 33, with no effect on the amount or timing of benefits). Those benefits are conditional on further service.
Spanish: Para los trabajadores que accedan al empleo antes de la edad de 35 años, el derecho a las prestaciones por los servicios prestados nace al cumplir esa edad, pero no antes (el empleado puede abandonar la empresa a los 30 y volver a incorporarse a la edad de 33, lo cual no tendrá efecto ni en la cuantía del beneficio ni en la fecha de pago).
English: benefits vary in response to a performance target or other criteria. For example, the terms of the plan may state that it will pay reduced benefits or require additional contributions from employees if the plan assets are insufficient.
Spanish: las prestaciones varíen en respuesta a un objetivo de rendimiento o a otros criterios; por ejemplo, los términos del plan pueden establecer que se pagarán prestaciones reducidas o se exigirán aportaciones adicionales de los empleados en caso de que los activos afectos al plan sean insuficientes.
Latvian: pabalsti ir mainīgi atkarībā no izpildes mērķiem vai citiem kritērijiem; piemēram, plāna noteikumos var tikt paredzēts, ka tiks izmaksāti samazināti pabalsti vai tiks pieprasītas papildu iemaksas no darbiniekiem, ja plānam būs nepietiekami aktīvi; pienākuma novērtējums atspoguļo izpildes mērķu vai citu kritēriju ietekmes precīzākās aplēses.
English: 92 Some defined benefit plans require employees or third parties to contribute to the cost of the plan. Contributions by employees reduce the cost of the benefits to the entity.
Estonian: 92 Osa kindlaksmääratud hüvitistega plaane nõuab töötajate või kolmandate osapoolte osalemist plaani kulutuse katmises.
English: Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 77 and deleted paragraph 77A. An entity shall apply those amendments when it applies IAS 1 as amended in June 2011.
Finnish: Kesäkuussa 2011 julkaistulla asiakirjalla Muiden laajan tuloksen erien esittäminen (muutokset IAS 1:een) muutettiin kappaletta 77 ja poistettiin kappale 77A.. Yhteisön on sovellettava näitä muutoksia, kun se soveltaa kesäkuussa 2011 muutettua IAS 1:tä.
English: A qualifying insurance policy is an insurance policy [1] issued by an insurer that is not a related party (as defined in IAS 24 Related Party Disclosures) of the reporting entity, if the proceeds of the policy: (a) can be used only to pay or fund employee benefits under a defined benefit plan; and
Finnish: Hyväksyttävä vakuutus on raportoivan yhteisön (IAS 24:ssä Lähipiiriä koskevat tiedot tilinpäätöksessä määriteltyyn) lähipiiriin kuulumattoman vakuutuksenantajan myöntämä vakuutus [1], josta saatavat maksut:(a) voidaan käyttää yksinomaan etuuspohjaisen järjestelyn mukaisten työsuhde-etuuksien maksamiseen tai rahastoimiseen; ja
Hungarian: A minősített biztosítási kötvény olyan biztosító által kibocsátott biztosítási kötvény, [1] amely (az IAS 24 Kapcsolt felekre vonatkozó közzétételek standardban leírtak szerint) nem kapcsolt fél a beszámolót készítő gazdálkodó egység szempontjából, ha a kötvény hozamai:(a) csak a meghatározott juttatási program keretében történő munkavállalói juttatások kifizetésére vagy finanszírozására használhatók fel; és
Lithuanian: Sąlygas atitinkantis draudimo liudijimas – su ataskaitas teikiančiu ūkio subjektu nesusijusio (kaip apibrėžta 24-ajame TAS „Susijusių šalių atskleidimas“) draudiko išduotas draudimo liudijimas [1], jeigu jame numatytos lėšos: a) gali būti naudojamos tik išmokoms darbuotojams mokėti ar finansuoti pagal apibrėžtųjų išmokų planą; ir
English: Therefore, in the absence of evidence to the contrary, accounting for post-employment benefits assumes that an entity that is currently promising such benefits will continue to do so over the remaining working lives of employees. Statement of financial position
Finnish: Siksi työsuhteen päättymisen jälkeisten etuuksien kirjanpitokäsittelyssä oletetaan, että yhteisö, joka tällä hetkellä lupaa tällaisia etuuksia, jatkaa niiden antamista työntekijöiden jäljellä olevan työssäoloajan, jollei päinvastaisesta ole näyttöä. Tase
English: determining the deficit or surplus. This involves:
French: qu’elle détermine le montant du déficit ou de l’excédent, ce qui exige:
Polish: ustalenie niedoboru lub nadwyżki, co obejmuje:
Latvian: iztrūkuma vai pārsnieguma noteikšana; tā saistīta ar:
English: For this reason, this Standard requires a simplified method of accounting for other long-term employee benefits. Unlike the accounting required for post-employment benefits, this method does not recognise remeasurements in other comprehensive income.
French: C’est pourquoi la présente norme prévoit une méthode simplifiée pour la comptabilisation des autres avantages à long terme selon laquelle les réévaluations ne sont pas comptabilisées en autres éléments du résultat global.
English: An entity includes additional line items in the statement(s) presenting profit or loss and other comprehensive income and it amends the descriptions used and the ordering of items when this is necessary to explain the elements of financial performance. …
Italian: Un'entità include voci aggiuntive nel prospetto (nei prospetti) dell'utile (perdita) d'esercizio e delle altre componenti di conto economico complessivo e modifica le descrizioni usate e l'ordinamento delle voci quando ciò è necessario per spiegare i fattori che hanno determinato il risultato economico-finanziario …
Polish: Jeśli zachodzi potrzeba wyjaśnienia elementów składających się na finansowe wyniki działalności jednostki, w sprawozdaniu (sprawozdaniach) z zysków lub strat i innych całkowitych dochodów jednostka zamieszcza dodatkowe pozycje oraz zmienia opis i kolejność pozycji.
English: Multi-employer plans 32 An entity shall classify a multi-employer plan as a defined contribution plan or a defined benefit plan under the terms of the plan (including any constructive obligation that goes beyond the formal terms).
Italian: 32 L’entità deve classificare un piano relativo a più datori di lavoro come un piano a contribuzione definita o come un piano a benefici definiti in base alle condizioni del piano (includendo eventuali obbligazioni implicite che vadano al di là delle condizioni formali).
English: 118 When an insurance policy held by an entity is not a qualifying insurance policy, that insurance policy is not a plan asset. Paragraph 116 is relevant to such cases: the entity recognises its right to reimbursement under the insurance policy as a separate asset, rather than as a deduction in determining the defined benefit deficit or surplus.
Italian: 118 Se una polizza assicurativa detenuta da un’entità non soddisfa i requisiti richiesti, non è un’attività a servizio del piano. l’entità rileva il suo diritto a ricevere l’indennizzo relativo alla polizza assicurativa come attività distinta, e non in deduzione del disavanzo o dell’avanzo dei benefici definiti.
English: In this Standard monetary amounts are denominated in ‘currency units (CU)’. [3] If an entity has not yet applied IFRS 13, it may refer to paragraph AG71 of IAS 39 Financial Instruments: Recognition and Measurement, or paragraph B.5.4.3 of IFRS 9 Financial Instruments (October 2010), if applicable.
Italian: If an entity has not yet applied IFRS 13, it may refer to paragraph AG71 of IAS 39 Financial Instruments: Recognition and Measurement, or paragraph B.5.4.3 of IFRS 9 Financial Instruments (October 2010), if applicable.
English: IAS 19 IAS 19
Lithuanian: sis TAS
English: An entity shall apply those amendments for annual periods beginning on or after 1 July 2012. Earlier application is permitted.
Lithuanian: Ūkio subjektas turi šias pataisas taikyti 2012 m. liepos 1 d. arba vėliau prasidedantiems metiniams ataskaitiniams laikotarpiams.
English: For example, IAS 24 requires disclosures about employee benefits for key management personnel. IAS 1 requires disclosure of employee benefits expense.
Lithuanian: Pavyzdžiui, 24-ajame TAS reikalaujama atskleisti informaciją apie išmokas pagrindiniams vadovaujantiems darbuotojams, o 1-ajame TAS – informaciją apie išmokų darbuotojams sąnaudas.
English: 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.
Latvian: SGS un grozījumi 19.
English: International Financial Reporting Standard (IFRS) 1, IFRS 5, IFRS 7, IAS 12, IAS 20, IAS 21, IAS 32, IAS 33, and IAS 34 are amended in accordance with the amendments to IAS 1 as set out in the Annex to this Regulation; (3) International Accounting Standard (IAS) 19 Employee Benefits is amended as set out in the Annex to this Regulation;
Latvian: Ikviens uzņēmums piemēro 1. panta 1. un 2. punktā minētos grozījumus vēlākais no datuma, kad sākas tā pirmais finanšu gads, kura sākums ir 2012. gada 1. jūlijā vai pēc tam.
English: International Financial Reporting Standard (IFRS) 1, IFRS 8, IFRS 13, IAS 1, IAS 24, and Interpretation 14 of the Standing Interpretations Committee (SIC) are amended in accordance with the amendments to IAS 19 as set out in the Annex to this Regulation. Article 2 1. Each company shall apply the amendments referred to in points (1) and (2) of Article 1, at latest, as from the commencement date of its first financial year starting on or after 1 July 2012. 2. Each company shall apply the amendments referred to in points (3) and (4) of Article 1, at latest, as from the commencement date of its first financial year starting on or after 1 January 2013.
Latvian: Ikviens uzņēmums piemēro 1. panta 3. un 4. punktā minētos grozījumus vēlākais no datuma, kad sākas tā pirmais finanšu gads, kura sākums ir 2013. gada 1. janvārī vai pēc tam.
English: IFRS 1 First-time Adoption of International Financial Reporting Standards Paragraph 21 is amended and paragraph 39K is added.
Latvian: Q Ar Citu ienākumu posteņu atspoguļošana finanšu pārskatos (1. SGS grozījumi), kas izdoti 2011. gada jūnijā, grozīts 27.B punkts.
English: Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 21. An entity shall apply that amendment when it applies IAS 1 as amended in June 2011. IFRS 5
Latvian: SGS, kas grozīts 2011. gada jūnijā.
English: Non-current Assets Held for Sale and Discontinued Operations Paragraph 33A is amended and paragraph 44I is added.
Latvian: SGS
English: If an entity presents the items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 (as amended in 2011), a section identified as relating to discontinued operations is presented in that statement. 44I Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 33A. An entity shall apply that amendment when it applies IAS 1 as amended in June 2011. IFRS 7 Financial Instruments: Disclosures Paragraph 27B is amended and paragraph 44Q is added. 27B For fair value measurements recognised in the statement of financial position an entity shall disclose for each class of financial instruments: … (c) for fair value measurements in Level 3 of the fair value hierarchy, a reconciliation from the beginning balances to the ending balances, disclosing separately changes during the period attributable to the following: (i) total gains or losses for the period recognised in profit or loss, and a description of where they are presented in the statement(s) of profit or loss and other comprehensive income; … (d) the amount of total gains or losses for the period in (c)(i) above included in profit or loss that are attributable to gains or losses relating to those assets and liabilities held at the end of the reporting period and a description of where those gains or losses are presented in the statement(s) of profit or loss and other comprehensive income. … 44Q Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 27B. An entity shall apply that amendment when it applies IAS 1 as amended in June 2011. IAS 12 Income Taxes
Latvian: Ienākuma nodokļi
English: by those informal practices that give rise to a constructive obligation. Informal practices give rise to a constructive obligation where the entity has no realistic alternative but to pay employee benefits.
Latvian: tāda neoficiāla prakse, kas rada prakses radītu pienākumu; neoficiāla prakse rada prakses radītu pienākumu, kad uzņēmumam nav citas reālas alternatīvas, kā tikai maksāt darbinieku pabalstus; prakses radīts pienākumam, piemēram, ir tad, ja uzņēmuma neoficiālās prakses izmaiņas radītu nepieņemamu kaitējumu tā attiecībās ar darbiniekiem.