FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Rather, it might be possible to develop a limited number of discrete scenarios and probabilities that capture the array of possible cash flows. For example, an entity might use realised cash flows for some relevant past period, adjusted for changes in circumstances occurring subsequently (eg changes in external factors, including economic or market conditions, industry trends and competition as well as changes in internal factors affecting the entity more specifically), taking into account the assumptions of market participants.
Maltese: Minflok, jista’ jkun possibbli li jiġi żviluppat numru limitat ta’ xenarji u probabilitajiet diskreti li jinkludu l-firxa ta’ flussi ta’ flus possibbli Pereżempju, entità tista’ tuża flussi ta’ flus realizzati għal xi perjodu passat rilevanti, aġġustati għal bidliet fiċ-ċirkostanzi li jseħħu sussegwentement (eż. bidliet f’fatturi esterni, inklużi l-kundizzjonijiet ekonomiċi jew tas-suq, it-tendenzi tal-industrija u l-kompetizzjoni kif ukoll bidliet f’fatturi interni li jaffettwaw lill-entità b’mod aktar speċifiku), b’kunsiderazzjoni għas-suppożizzjonijiet tal-parteċipanti fis-suq.
English: 98 Paragraph 52 was renumbered as 51A, paragraph 10 and the examples following paragraph 51A were amended, and paragraphs 51B and 51C and the following example and paragraphs 51D, 51E and 99 were added by Deferred Tax: Recovery of Underlying Assets, issued in December 2010. An entity shall apply those amendments for annual periods beginning on or after 1 January 2012.
Polish: 98 Paragraf 52 otrzymał oznaczenie 51A, zmieniono paragraf 10 i przykłady po paragrafie 51A, a paragrafy 51B, 51C i podany po nich przykład oraz paragrafy 51D, 51E i 99 zostały dodane dokumentem Odroczony podatek dochodowy: Realizacja wartości aktywów, wydanym w grudniu 2010 r. Jednostka stosuje te zmiany w odniesieniu do okresów rocznych rozpoczynających się 1 stycznia 2012 r. i później.
English: Receive-fixed, pay-variable interest rate swap based on the London Interbank Offered Rate (LIBOR) swap rate. A Level 2 input would be the LIBOR swap rate if that rate is observable at commonly quoted intervals for substantially the full term of the swap.
Polish: swap stóp procentowych typu receive-fixed, pay-variable (kontrahent otrzymuje odsetki określone przez stawkę stałą i dokonuje płatności determinowanych przez stawkę zmienną) oparty na stopie swapowej kredytów oferowanych na rynku międzybankowym w Londynie (LIBOR - London Interbank Offered Rate) Danymi wejściowymi na poziomie 2 byłaby stopa swapowa LIBOR, jeżeli jest ona obserwowalna we wspólnie notowanych przedziałach przez zasadniczo cały termin swapu;
English: Decommissioning liability assumed in a business combination. A Level 3 input would be a current estimate using the entity’s own data about the future cash outflows to be paid to fulfil the obligation (including market participants’ expectations about the costs of fulfilling the obligation and the compensation that a market participant would require for taking on the obligation to dismantle the asset) if there is no reasonably available information that indicates that market participants would use different assumptions.
Polish: zobowiązanie z tytułu wycofania z eksploatacji zaciągnięte w ramach połączenia jednostek gospodarczych Danymi wejściowymi na poziomie 3 byłyby aktualne szacunki przeprowadzone przy użyciu własnych danych jednostki na temat przyszłych wypływów pieniężnych do zapłacenia w celu wypełnienia obowiązku (w tym oczekiwania uczestników rynku dotyczące kosztów wypełnienia obowiązku i rekompensaty, której domagałby się uczestnik rynku za zaciągnięcie zobowiązania do zdemontowania składnika aktywów), jeżeli nie ma racjonalnie dostępnych informacji, które wskazują, że uczestnicy rynku przyjęliby inne założenia.
English: Exchange markets. In an exchange market, closing prices are both readily available and generally representative of fair value.
Portuguese: Mercados bolsistas. num mercado bolsista, os preços de fecho estão prontamente disponíveis e são geralmente representativos do justo valor.
Slovak: Devízové trhy: Na devízových trhoch sú uzatváracie ceny ľahko dostupné a vo všeobecnosti predstavujú reálnu hodnotu.
English: Dealer markets. In a dealer market, dealers stand ready to trade (either buy or sell for their own account), thereby providing liquidity by using their capital to hold an inventory of the items for which they make a market.
Portuguese: Mercados de corretagem financeira. num mercado de corretagem financeira, as sociedades financeiras de corretagem (dealers) estão dispostas a realizar transacções (comprando ou vendendo por conta própria), proporcionando assim liquidez ao utilizarem o seu capital para manterem um inventário relativamente ao qual são formadoras de mercado.
English: Principal-to-principal markets. In a principal-to-principal market, transactions, both originations and resales, are negotiated independently with no intermediary.
Portuguese: Mercados de negociação por conta própria. num mercado de negociação por conta própria, as transacções, tanto primeiras vendas como revendas, são negociadas de forma independente, sem intermediários.
English: If an entity does not have sufficient information to conclude whether a transaction is orderly, it shall take into account the transaction price. However, that transaction price may not represent fair value (ie the transaction price is not necessarily the sole or primary basis for measuring fair value or estimating market risk premiums).
Portuguese: se uma entidade não dispõe de informações suficientes para concluir se uma transacção foi ordenada ou não, deve ter em conta o preço da transacção; No entanto, esse preço de transacção pode não representar o justo valor (ou seja, o preço de transacção não é necessariamente o único ou o principal elemento em que se baseia a mensuração pelo justo valor ou a estimação dos prémios pelo risco de mercado).
English: deemed cost. The deemed cost of such an investment shall be its:
Portuguese: custo considerado: o custo considerado de tal investimento será:
English: Financial Instruments: Disclosures (as amended at October 2009) D11 [Not applicable to requirements]
Portuguese: Instrumentos Financeiros: Divulgações (conforme emendada em Outubro de 2009)
English: The exception to this are those limited circumstances when the stripping activity provides improved access to the whole of the remaining ore body. For example, this might occur towards the end of a mine’s useful life when the identified component represents the final part of the ore body to be extracted.
Portuguese: A exceção a esta regra são aquelas circunstâncias limitadas em que a atividade de descobertura melhora o acesso à totalidade do minério restante, como pode acontecer, por exemplo, perto do final da vida útil da mina, quando a componente identificada representa a parte final do minério que pode ser extraído.
English: Obsolescence encompasses physical deterioration, functional (technological) obsolescence and economic (external) obsolescence and is broader than depreciation for financial reporting purposes (an allocation of historical cost) or tax purposes (using specified service lives). In many cases the current replacement cost method is used to measure the fair value of tangible assets that are used in combination with other assets or with other assets and liabilities.
Romanian: Uzura morală presupune deteriorarea fizică, uzura funcțională (tehnologică) și uzura economică (externă) și este mai vastă decât amortizarea în scopul raportării financiare (o alocare a costului istoric) sau al impozitării (pe baza unei durate de funcționare specificată) În multe cazuri, pentru a evalua valoarea justă a activelor corporale utilizate în combinație cu alte active sau cu alte active și datorii, se folosește metoda costului curent de înlocuire.
English: Receive-fixed, pay-variable interest rate swap based on a specific bank’s prime rate. A Level 2 input would be the bank’s prime rate derived through extrapolation if the extrapolated values are corroborated by observable market data, for example, by correlation with an interest rate that is observable over substantially the full term of the swap.
Romanian: Contract swap pe rata dobânzii cu rată variabilă de plată și cu rată fixă de încasare pe baza ratei preferențiale oferite de o bancă O informație de intrare de nivel 2 ar fi rata preferențială a băncii obținută pe baza extrapolării, dacă valorile extrapolate sunt coroborate cu date observabile pe piață, de exemplu cu o rată a dobânzii observabile în mare măsură pe toată durata contractului swap.
English: In such circumstances it is not appropriate to conclude that all transactions in that market are not orderly (ie forced liquidations or distress sales). Circumstances that may indicate that a transaction is not orderly include the following:
Romanian: În astfel de circumstanțe nu este adecvat să se concluzioneze că toate tranzacțiile pieței sunt nesistematice (adică lichidare sau vânzare forțată) Circumstanțe care pot indica faptul că o tranzacție nu este normală cuprind următoarele:
English: IFRS 1 First-time Adoption - Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters
Slovak: Prvé uplatnenie – Ťažká hyperinflácia a odstránenie pevne stanovených dátumov pre prvouplatniteľov
English: 78 A Level 1 input will be available for many financial assets and financial liabilities, some of which might be exchanged in multiple active markets (eg on different exchanges). Therefore, the emphasis within Level 1 is on determining both of the following:
Slovak: Dôraz sa preto na úrovni 1 kladie na určenie:
English: 80 If an entity holds a position in a single asset or liability (including a position comprising a large number of identical assets or liabilities, such as a holding of financial instruments) and the asset or liability is traded in an active market, the fair value of the asset or liability shall be measured within Level 1 as the product of the quoted price for the individual asset or liability and the quantity held by the entity. That is the case even if a market’s normal daily trading volume is not sufficient to absorb the quantity held and placing orders to sell the position in a single transaction might affect the quoted price. Level 2 inputs 81 Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Slovak: 81 Vstupy úrovne 2 sú iné vstupy ako kótované ceny zahrnuté do úrovne 1, ktoré sú zistiteľné pre aktívum alebo záväzok buď priamo alebo nepriamo.
English: Level 1 inputs Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2 inputs Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Slovak: vstupy úrovne 2 Vstupy iné ako kótované ceny zahrnuté do úrovne 1, ktoré sú zistiteľné pre aktívum alebo záväzok buď priamo alebo nepriamo.
English: Models used for pricing risky assets, such as the capital asset pricing model, can be used to estimate the expected rate of return. Because the discount rate used in the discount rate adjustment technique is a rate of return relating to conditional cash flows, it is likely to be higher than the discount rate used in Method 2 of the expected present value technique, which is an expected rate of return relating to expected or probability-weighted cash flows.
Slovak: Účtovná jednotka môže napríklad použiť realizované peňažné toky za niektoré relevantné uplynulé obdobie upravené o zmeny okolností, ku ktorým došlo neskôr (napr. zmeny externých faktorov vrátane ekonomických alebo trhových podmienok, trendov v odvetví a hospodársku súťaž, ako aj zmeny vnútorných faktorov, ktoré ovplyvňujú účtovnú jednotku konkrétnejšie), berúc do úvahy predpoklady účastníkov trhu.
English: B27 To illustrate Methods 1 and 2, assume that an asset has expected cash flows of CU780 in one year determined on the basis of the possible cash flows and probabilities shown below. The applicable risk-free interest rate for cash flows with a one-year horizon is 5 per cent, and the systematic risk premium for an asset with the same risk profile is 3 per cent. Possible cash flows Probability Probability-weighted cash flows CU500 15 % CU75 CU800 60 % CU480 CU900 25 % CU225 Expected cash flows CU780 B28 In this simple illustration, the expected cash flows (CU780) represent the probability-weighted average of the three possible outcomes. In more realistic situations, there could be many possible outcomes. However, to apply the expected present value technique, it is not always necessary to take into account distributions of all possible cash flows using complex models and techniques. Rather, it might be possible to develop a limited number of discrete scenarios and probabilities that capture the array of possible cash flows. For example, an entity might use realised cash flows for some relevant past period, adjusted for changes in circumstances occurring subsequently (eg changes in external factors, including economic or market conditions, industry trends and competition as well as changes in internal factors affecting the entity more specifically), taking into account the assumptions of market participants.
Slovak: B29 Teoreticky je súčasná hodnota (t. j. reálna hodnota) peňažných tokov aktíva rovnaká bez ohľadu na to, či sa použije metóda 1 alebo metóda 2, a to:
English: For example, the risk adjustment (ie the cash risk premium of CU22) could be determined using the systematic risk premium of 3 per cent (CU780 – [CU780 × (1,05/1,08)]), which results in risk-adjusted expected cash flows of CU758 (CU780 – CU22). The CU758 is the certainty equivalent of CU780 and is discounted at the risk-free interest rate (5 per cent). The present value (ie the fair value) of the asset is CU722 (CU758/1,05).
Slovak: Súčasná hodnota (t. j. reálna hodnota) aktíva je 722 MJ (758 MJ/1,05).
English: B30 When using an expected present value technique to measure fair value, either Method 1 or Method 2 could be used. The selection of Method 1 or Method 2 will depend on facts and circumstances specific to the asset or liability being measured, the extent to which sufficient data are available and the judgements applied.
Slovak: Výber metódy 1 alebo metódy 2 bude závisieť od skutočností a okolností špecifických pre oceňované aktívum alebo záväzok, pokiaľ sú k dispozícii dostatočné údaje a uplatnia sa úsudky.
English: D37 Paragraphs B5.1.2A and B5.2.2A are added as follows: B5.1.2A The best evidence of the fair value of a financial instrument at initial recognition is normally the transaction price (ie the fair value of the consideration given or received, see also IFRS 13).
Slovak: D37 Dopĺňajú sa tieto odseky B5.1.2A a B5.2.2A:
English: The theoretical ex-rights fair value per share is calculated by adding the aggregate fair value of the shares immediately before the exercise of the rights to the proceeds from the exercise of the rights, and dividing by the number of shares outstanding after the exercise of the rights. Where the rights are to be publicly traded separately from the shares before the exercise date, fair value is measured at the close of the last day on which the shares are traded together with the rights.
Slovak: Teoretická reálna hodnota pripadajúca na akciu pred uplatnením predkupných práv pri novej emisii sa vypočíta prirátaním súhrnnej reálnej hodnoty akcií bezprostredne pred uplatnením práv k výnosom z uplatnenia práv a vydelením počtom akcií v obehu po uplatnení práv. V prípadoch, keď sú samotné práva verejne obchodovateľné nezávisle od akcií pred dátumom ich uplatnenia, sa reálna hodnota ocení k uzávierke posledného dňa, v ktorom sú akcie obchodovateľné spoločne s právami.
English: 57 When an asset is acquired or a liability is assumed in an exchange transaction for that asset or liability, the transaction price is the price paid to acquire the asset or received to assume the liability (an entry price). In contrast, the fair value of the asset or liability is the price that would be received to sell the asset or paid to transfer the liability (an exit price). Entities do not necessarily sell assets at the prices paid to acquire them. Similarly, entities do not necessarily transfer liabilities at the prices received to assume them.
Swedish: 57 När en tillgång förvärvas eller en skuld övertas i en bytestransaktion för den tillgången eller skulden, är transaktionspriset det pris som betalas för att förvärva tillgången eller som erhålls för att överta skulden (ett ”entry price”). Däremot är tillgångens eller skuldens verkliga värde det pris som skulle erhållas vid försäljning av tillgången eller betalas vid överlåtelse av skulden (”exit price”). Företag säljer inte nödvändigtvis tillgångar för det pris de förvärvades för. På samma sätt överlåter inte företag nödvändigtvis skulder för det pris de övertogs för.
English: the amounts of any transfers into or out of Level 3 of the fair value hierarchy, the reasons for those transfers and the entity’s policy for determining when transfers between levels are deemed to have occurred (see paragraph 95). Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3.
Swedish: beloppen för eventuella överföringar till eller från Nivå 3 i hierarkin för verkligt värde, skälen till dessa överföringar och företagets principer för att bestämma när överföringar mellan nivåerna anses ha ägt rum (se punkt 95); upplysning ska lämnas om överföringar till Nivå 3, och varje sådan överföring ska diskuteras skilt från överföringar från Nivå 3.
English: Therefore, the revalued asset will be impaired if its value in use is less than its revalued amount. In this case, after the revaluation requirements have been applied, an entity applies this Standard to determine whether the asset may be impaired.
Swedish: Därför ska den omvärderade tillgången skrivas ned om dess nyttjandevärde är lägre än det omvärderade värdet I det fallet, efter det att omvärderingen skett enligt de krav som ställs, tillämpar ett företag denna standard i syfte att fastställa om tillgången ska skrivas ned.