FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Those paragraphs focus on a discount rate adjustment technique and an expected cash flow (expected present value) technique. Those paragraphs neither prescribe the use of a single specific present value technique nor limit the use of present value techniques to measure fair value to the techniques discussed.
Greek: Οι παράγραφοι αυτοί εστιάζουν σε μια τεχνική προσαρμογής του προεξοφλητικού επιτοκίου και σε μια τεχνική αναμενόμενων ταμειακών ροών (αναμενόμενης παρούσας αξίας) Στις παραγράφους αυτές δεν προδιαγράφεται η χρήση μιας συγκεκριμένης τεχνικής παρούσας αξίας ούτε περιορίζεται η χρήση τεχνικών παρούσας αξίας για την επιμέτρηση της εύλογης αξίας στις τεχνικές που παρουσιάζονται.
English: Conceptually, the fair value measurement will be the same, whether adjustments are made to a retail price (downward) or to a wholesale price (upward). Generally, the price that requires the least amount of subjective adjustments should be used for the fair value measurement.
Greek: Θεωρητικά, η επιμέτρηση της εύλογης αξίας θα είναι η ίδια είτε γίνουν προσαρμογές σε τιμή λιανικής (καθοδικές) είτε σε τιμή χονδρικής (ανοδικές) Γενικά, η τιμή που απαιτεί τις ελάχιστες υποκειμενικές προσαρμογές θα πρέπει να χρησιμοποιηθεί για την επιμέτρηση της εύλογης αξίας.
English: If an entity previously accounted for an investment in an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) (or a derivative that is linked to and must be settled by delivery of such an equity instrument) at cost in accordance with IAS 39, it shall measure that instrument at fair value at the date of initial application. …
Greek: Εάν μια οντότητα λογιστικοποιούσε στο παρελθόν μια επένδυση σε συμμετοχικό τίτλο που δεν διαθέτει επίσημη τιμή σε ενεργό αγορά για πανομοιότυπο μέσο (ήτοι εισροή 1ου επιπέδου) (ή σε παράγωγο που συνδέεται με και πρέπει να εκκαθαρίζεται με παράδοση ενός τέτοιου συμμετοχικού τίτλου) στο κόστος σύμφωνα με το ΔΛΠ 39, επιμετρά τον τίτλο αυτόν στην εύλογη αξία κατά την ημερομηνία αρχικής εφαρμογής.
English: The entity calculates the gain or loss on the sale of the 90 per cent share of cash flows. Assuming that separate fair values of the 90 per cent part transferred and the 10 per cent part retained are not available at the date of the transfer, the entity allocates the carrying amount of the asset in accordance with paragraph 3.2.14 as follows:
Greek: Η οντότητα υπολογίζει το κέρδος ή τη ζημία από την πώληση του 90 τοις εκατό των ταμειακών ροών Εάν υποθέσουμε ότι οι ξεχωριστές εύλογες αξίες του μεριδίου 90 τοις εκατό που μεταβιβάστηκε και του μεριδίου 10 τοις εκατό που διατηρήθηκε δεν είναι διαθέσιμες κατά την ημερομηνία της μεταβίβασης, η οντότητα κατανέμει τη λογιστική αξία του περιουσιακού στοιχείου σύμφωνα με την παράγραφο 3.2.14 ως εξής:
English: The entity calculates the gain or loss on the sale of the 90 per cent share of cash flows. Assuming that separate fair values of the 90 per cent part transferred and the 10 per cent part retained are not available at the date of the transfer, the entity allocates the carrying amount of the asset in accordance with paragraph 28 as follows:
Greek: Η οντότητα υπολογίζει το κέρδος ή τη ζημία από την πώληση του 90 τοις εκατό των ταμειακών ροών Εάν υποθέσουμε ότι οι ξεχωριστές εύλογες αξίες του μεριδίου 90 τοις εκατό που μεταβιβάστηκε και του μεριδίου 10 τοις εκατό που διατηρήθηκε δεν είναι διαθέσιμες κατά την ημερομηνία της μεταβίβασης, η οντότητα κατανέμει τη λογιστική αξία του περιουσιακού στοιχείου σύμφωνα με την παράγραφο 28 ως εξής:
English: D28 The functional currency of an entity ceases to be subject to severe hyperinflation on the functional currency normalisation date. That is the date when the functional currency no longer has either, or both, of the characteristics in paragraph D27, or when there is a change in the entity’s functional currency to a currency that is not subject to severe hyperinflation.
Spanish: D28 La moneda funcional de una entidad deja de estar sujeta a hiperinflación grave en la fecha de normalización de la moneda funcional, es decir, en la fecha en la que esta deja de presentar una o las dos características mencionadas en el párrafo D27 o cuando se produce un cambio en la moneda funcional de la entidad hacia una moneda que no esté sujeta a hiperinflación grave.
Italian: D28 La valuta funzionale di un’entità cessa di essere soggetta a grave iperinflazione alla data di normalizzazione della valuta funzionale, ossia alla data in cui la valuta funzionale non presenta più una o entrambe le caratteristiche indicate nel paragrafo D27, oppure quando la valuta funzionale dell'entità viene cambiata in una valuta non soggetta a grave iperinflazione.
English: However, the land is not depreciable. Therefore the presumption of recovery through sale would not be rebutted for the land.
Spanish: Sin embargo, los terrenos no son depreciables, de modo que la presunción de recuperación mediante la venta no quedará refutada por lo que se refiere a los mismos.
English: 43 When measuring the fair value of a liability, an entity shall take into account the effect of its credit risk (credit standing) and any other factors that might influence the likelihood that the obligation will or will not be fulfilled. That effect may differ depending on the liability, for example:
Spanish: 43 Al valorar el valor razonable de un pasivo, una entidad debe tener en consideración el efecto de su riesgo crediticio (calidad crediticia) y cualquier otro factor que pueda influir sobre la posibilidad de que la obligación se satisfaga o no. Dicho efecto puede variar en función del pasivo, por ejemplo de lo siguiente:
English: for all such measurements, a narrative description of the sensitivity of the fair value measurement to changes in unobservable inputs if a change in those inputs to a different amount might result in a significantly higher or lower fair value measurement. If there are interrelationships between those inputs and other unobservable inputs used in the fair value measurement, an entity shall also provide a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement. To comply with that disclosure requirement, the narrative description of the sensitivity to changes in unobservable inputs shall include, at a minimum, the unobservable inputs disclosed when complying with (d).
Spanish: Para todas las valoraciones de este tipo, una descripción narrativa de la sensibilidad de la valoración del valor razonable a las modificaciones en las variables no observables si el cambio de dichas variables a un importe diferente puede dar lugar a una valoración del valor razonable significativamente mayor o menor; si existen interrelaciones entre dichas variables y otras variables no observables empleadas en la valoración del valor razonable, una entidad debe facilitar además una descripción de dichas interrelaciones y de cómo pueden magnificar o mitigar el efecto de los cambios en las variables no observables sobre la valoración del valor razonable; para cumplir con ese requerimiento de revelación de información, la descripción narrativa de la sensibilidad a las modificaciones de las variables no observables debe incluir, como mínimo, las variables no observables reveladas al cumplir con lo dispuesto en la letra d).
English: for financial assets and financial liabilities, if changing one or more of the unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, an entity shall state that fact and disclose the effect of those changes. The entity shall disclose how the effect of a change to reflect a reasonably possible alternative assumption was calculated. For that purpose, significance shall be judged with respect to profit or loss, and total assets or total liabilities, or, when changes in fair value are recognised in other comprehensive income, total equity.
Spanish: Para activos financieros y pasivos financieros, si la modificación de una variable no observable o de varias para reflejar hipótesis alternativas razonablemente posibles alterase de forma significativa el valor razonable, una entidad debe expresar ese hecho y revelar el efecto de dichas modificaciones; la entidad debe revelar cómo se calculó el efecto de una modificación para reflejar una hipótesis alternativa razonablemente posible; a estos efectos, la relevancia se juzgará con respecto al resultado, así como al total de los activos o pasivos o, cuando los cambios en el valor razonable se reconozcan en otro resultado global, con respecto al total del patrimonio neto.
English: A Level 3 input would be an interest rate in a specified currency that is not observable and cannot be corroborated by observable market data at commonly quoted intervals or otherwise for substantially the full term of the currency swap. The interest rates in a currency swap are the swap rates calculated from the respective countries’ yield curves.
Spanish: Opción a tres años sobre acciones negociadas en bolsa.
Portuguese: Um dado de nível 3 seria uma taxa de juro para uma determinada divisa que não seja observável e não possa ser corroborada por informação de mercado observável a intervalos habitualmente cotados ou de outra forma em relação ao período substantivo do swap de divisas; As taxas de juro num swap de divisas são as taxas de swap calculadas a partir das curvas de rendimento dos respectivos países;
English: A Level 3 input would be historical volatility, ie the volatility for the shares derived from the shares’ historical prices. Historical volatility typically does not represent current market participants’ expectations about future volatility, even if it is the only information available to price an option.
Spanish: Permuta de tipos de interés.
English: 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. That Level 3 input would be used in a present value technique together with other inputs, eg a current risk-free interest rate or a credit-adjusted risk-free rate if the effect of the entity’s credit standing on the fair value of the liability is reflected in the discount rate rather than in the estimate of future cash outflows.
Spanish: Dicha variable de nivel 3 se utilizaría en una técnica de valor actual junto con otras variables, por ejemplo, un tipo de interés sin riesgo actual o un tipo sin riesgo ajustado al crédito si el efecto de la calidad crediticia de la entidad en el valor razonable del pasivo se refleja en el tipo de descuento en lugar de en la estimación de flujos de salida de efectivo fututos.
English: the fair value of investment property. In the exceptional cases described in paragraph 53, when an entity cannot measure the fair value of the investment property reliably, it shall disclose:
Spanish: el valor razonable de la inversión inmobiliaria, si bien, en los casos excepcionales descritos en el párrafo 53, cuando la entidad no pueda valorar el valor razonable de las inversiones inmobiliarias de manera fiable, la entidad incluirá las siguientes informaciones:
English: Removal of material with a low ratio of ore to waste may produce some usable material, which can be used to produce inventory. This removal might also provide access to deeper levels of material that have a higher ratio of ore to waste.
Spanish: La retirada de materiales con una baja proporción de mineral frente a residuos puede producir materiales utilizables, que podrán utilizarse para producir existencias, así como permitir el acceso a niveles de material más profundos, que ofrezcan una mayor proporción de mineral frente a residuos.
English: from other information. For some types of estimates (eg a fair value measurement that uses significant unobservable inputs), it is impracticable to distinguish these types of information.
French: Pour certains types d’estimations (par exemple une évaluation de la juste valeur qui fait appel à des données non observables importantes), il est impraticable de distinguer ces types d’information.
Estonian: Teatavate hinnanguliikide (nt õiglase väärtuse mõõtmine, mille puhul kasutatakse olulisi mittejälgitavaid sisendeid) puhul on nende teabeliikide eristamine võimatu.
English: 50 IFRS 13, issued in May 2011, added paragraph 16A(j). An entity shall apply that amendment when it applies IFRS 13.
Estonian: 50 IFRS 13-ga, välja antud mais 2011, lisati lõike 16A punkt j. (Majandus)üksus rakendab seda muudatust siis, kui ta rakendab IFRS 13.
English: B17 Present value techniques differ in how they adjust for risk and in the type of cash flows they use. For example:
Finnish: B17 Nykyarvomenetelmät eroavat toisistaan siinä, kuinka riskioikaisut tehdään ja minkätyyppisiä rahavirtoja niissä käytetään Esimerkiksi:
Lithuanian: B17 Dabartinės vertės metodikos skiriasi tuo, kaip pagal jas atliekami koregavimai dėl rizikos ir kokios rūšies pinigų srautai naudojami, pavyzdžiui:
English: Receive-fixed, pay-variable interest rate swap based on a yield curve denominated in a foreign currency. A Level 2 input would be the swap rate based on a yield curve denominated in a foreign currency that is observable at commonly quoted intervals for substantially the full term of the swap.
Finnish: Saa kiinteää – maksa muuttuvaa -koronvaihtosopimus, joka perustuu ulkomaanrahan määräiseen tuottokäyrään Tason 2 syöttötieto olisi ulkomaanrahan määräiseen tuottokäyrään perustuva swap-korko, joka on havainnoitavissa tavanomaisesti noteerattavin väliajoin olennaiselta osalta swap-sopimuksen koko voimassaoloaikaa.
English: 28 In some cases, an entity does not recognise a gain or loss on initial recognition of a financial asset or financial liability because the fair value is neither evidenced by a quoted price in an active market for an identical asset or liability (ie a Level 1 input) nor based on a valuation technique that uses only data from observable markets (see paragraph B5.1.2A of IFRS 9). In such cases, the entity shall disclose by class of financial asset or financial liability:
Finnish: 28 Joissakin tapauksissa yhteisö ei kirjaa voittoa tai tappiota rahoitusvaroihin kuuluvan erän tai velan alkuperäisen kirjaamisen yhteydessä, koska kyseistä käypää arvoa koskevaa näyttöä ei saada toimivilla markkinoilla täysin samanlaiselle omaisuuserälle tai velalle noteeratusta hinnasta (ts. tason 1 syöttötiedosta) eikä se perustu arvostusmenetelmään, jossa käytetään vain havainnoitavissa olevilta markkinoilta saatavaa tietoa (ks. IFRS 9:n kappale B5.1.2A) Tällaisissa tapauksissa yhteisön on esitettävä tilinpäätöksessään jokaisen rahoitusvarojen tai -velkojen luokan osalta:
English: at the measurement required by paragraph 43 if that fair value is evidenced by a quoted price in an active market for an identical asset or liability (ie a Level 1 input) or based on a valuation technique that uses only data from observable markets. An entity shall recognise the difference between the fair value at initial recognition and the transaction price as a gain or loss.
Finnish: kappaleen 5.1.1. edellyttämään arvoon, jos kyseistä käypää arvoa osoittaa toimivilla markkinoilla täysin samanlaiselle omaisuuserälle noteerattu hinta (ts. tason 1 syöttötieto) tai se perustuu arvostusmenetelmään, jossa käytetään pelkästään havainnoitavissa olevilta markkinoilta saatavaa tietoa Yhteisön on kirjattava alkuperäisen kirjaamisajankohdan käyvän arvon ja transaktiohinnan välinen erotus tuotoksi tai kuluksi.
English: 83 Adjustments to Level 2 inputs will vary depending on factors specific to the asset or liability. Those factors include the following:
French: 83 Les ajustements apportés aux données de niveau 2 varient selon des facteurs spécifiques à l’actif ou au passif, dont les suivants:
English: exit price The price that would be received to sell an asset or paid to transfer a liability. expected cash flow The probability-weighted average (ie mean of the distribution) of possible future cash flows.
French: approche par les coûts Technique d’évaluation qui reflète le montant (souvent appelé coût actuel de remplacement) qui serait requis actuellement pour remplacer la capacité de service d’un actif.
English: the risk inherent in the inputs to the valuation technique. Inputs may be observable or unobservable.
French: données corroborées par le marché Données obtenues principalement à partir de données de marché observables ou corroborées par de telles données, par corrélation ou autrement.
English: non-performance risk The risk that an entity will not fulfil an obligation. Non-performance risk includes, but may not be limited to, the entity’s own credit risk.
French: marché actif Marché sur lequel ont lieu des transactions sur l’actif ou le passif selon une fréquence et un volume suffisants pour fournir de façon continue de l’information sur le prix.
English: transaction costs The costs to sell an asset or transfer a liability in the principal (or most advantageous) market for the asset or liability that are directly attributable to the disposal of the asset or the transfer of the liability and meet both of the following criteria: (a) They result directly from and are essential to that transaction.
French: transaction normale Transaction qui suppose l’exposition de l’actif ou du passif sur le marché pendant une certaine période avant la date d’évaluation, afin que les activités commerciales ordinaires puissent avoir lieu pour les transactions sur de tels actifs ou passifs; il ne s’agit pas d’une transaction forcée (par exemple, une liquidation involontaire ou une vente sur saisie).
English: transport costs The costs that would be incurred to transport an asset from its current location to its principal (or most advantageous) market. unit of account The level at which an asset or a liability is aggregated or disaggregated in an IFRS for recognition purposes.
French: utilisation optimale Utilisation d’un actif non financier, par les participants de marché, qui maximise sa valeur ou celle du groupe d’actifs et de passifs (par exemple une entreprise) dont il fait partie.
English: IFRS 13, issued in May 2011, amended paragraphs 3, 28, 29, B4 and B26 and Appendix A and deleted paragraphs 27–27B. An entity shall apply those amendments when it applies IFRS 13. D17 In Appendix A the definition of other price risk is amended as follows: other price risk The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. IFRS 9 Financial Instruments (issued November 2009) D18 Paragraph 5.1.1 is amended as follows: 5.1.1 At initial recognition, an entity shall measure a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. D19 Paragraph 5.1.1A is added as follows: 5.1.1A However, if the fair value of the financial asset at initial recognition differs from the transaction price, an entity shall apply paragraph B5.1 and paragraph AG76 of IAS 39. D20 Paragraphs 5.2.1, 5.3.2, 8.2.5 and 8.2.11 are amended as follows:
French: La publication d’IFRS 13 Évaluation de la juste valeur, en mai 2011, a donné lieu à la modification des paragraphes 3, 28, 29, B4 et B26 ainsi que de l’annexe A, et à la suppression des paragraphes 27 à 27B.
English: After initial recognition, an entity shall measure a financial asset in accordance with paragraphs 4.1–4.5 at fair value or amortised cost. 5.3.2 If, in accordance with paragraph 4.9, an entity reclassifies a financial asset so that it is measured at fair value, its fair value is measured at the reclassification date. Any gain or loss arising from a difference between the previous carrying amount and fair value is recognised in profit or loss.
French: L’entité qui applique IFRS 13 doit appliquer ces amendements.
English: If an entity measures a hybrid contract at fair value in accordance with paragraph 4.4 or paragraph 4.5 but the fair value of the hybrid contract had not been measured in comparative reporting periods, the fair value of the hybrid contract in the comparative reporting periods shall be the sum of the fair values of the components (ie the non-derivative host and the embedded derivative) at the end of each comparative reporting period. 8.2.11 If an entity previously accounted for an investment in an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) (or a derivative that is linked to and must be settled by delivery of such an equity instrument) at cost in accordance with IAS 39, it shall measure that instrument at fair value at the date of initial application. … D21 Paragraph 8.1.3 is added as follows: 8.1.3 IFRS 13 Fair Value Measurement, issued in May 2011, amended paragraphs 5.1.1, 5.2.1, 5.3.2, 8.2.5, 8.2.11, B5.1, B5.4, B5.5, B5.7, C8, C20, C22, C27 and C28 and added paragraph 5.1.1A. An entity shall apply those amendments when it applies IFRS 13. D22 In Appendix A the introductory text is amended as follows:
French: D17 Dans l’annexe A, la définition du terme «autre risque de prix» est modifiée (en anglais seulement):
English: The following terms are defined in paragraph 11 of IAS 32 Financial Instruments: Presentation, paragraph 9 of IAS 39 or Appendix A of IFRS 13 and are used in this IFRS with the meanings specified in IAS 32, IAS 39 or IFRS 13: … D23 In Appendix B paragraph B5.1, the heading above paragraph B5.5 and paragraphs B5.5 and B5.7 are amended as follows:
French: autre risque de prix Le risque que la juste valeur ou les flux de trésorerie futurs d’un instrument financier fluctuent du fait des variations des prix du marché, (autres que celles découlant du risque de taux d’intérêt ou du risque de change), que ces variations soient causées par des facteurs propres à l’instrument en cause ou à son émetteur, ou par des facteurs affectant tous les instruments financiers similaires négociés sur le marché.
English: 13 If an entity is unable to measure reliably the fair value of an embedded derivative on the basis of its terms and conditions, the fair value of the embedded derivative is the difference between the fair value of the hybrid (combined) contract and the fair value of the host. If the entity is unable to measure the fair value of the embedded derivative using this method, paragraph 12 applies and the hybrid (combined) contract is designated as at fair value through profit or loss. 88 A hedging relationship qualifies for hedge accounting under paragraphs 89–102 if, and only if, all of the following conditions are met. … (d) The effectiveness of the hedge can be reliably measured, ie the fair value or cash flows of the hedged item that are attributable to the hedged risk and the fair value of the hedging instrument can be reliably measured. … D28 In paragraph C28 the amendments to paragraphs AG64, AG80, AG81 and AG96 of IAS 39 are amended as follows:
French: [Inutilisés]