FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: 15 An investor is exposed, or has rights, to variable returns from its involvement with the investee when the investor’s returns from its involvement have the potential to vary as a result of the investee’s performance. The investor’s returns can be only positive, only negative or wholly positive and negative.
Italian: 15 Un investitore è esposto o ha diritto ai rendimenti variabili derivanti dal proprio partecipata rapporto con l’entità oggetto di investimento quando i rendimenti che gli derivano da tale rapporto sono suscettibili di variare in relazione all’andamento economico dell’entità oggetto di investimento I rendimenti dell’investitore possono essere solo positivi, solo negativi o, nel complesso, positivi e negativi.
English: It describes the application of paragraphs 1–26 and has the same authority as the other parts of the IFRS. B1 The examples in this appendix portray hypothetical situations.
Italian: Descrive l’applicazione dei paragrafi 1-26 e ha la stessa autorità delle altre parti dell’IFRS.
English: The legal form of entity C (an incorporated entity) through which the activities are conducted initially indicates that the assets and liabilities held in entity C are the assets and liabilities of entity C. The contractual arrangement between the parties does not specify that the parties have rights to the assets or obligations for the liabilities of entity C. Accordingly, the legal form of entity C and the terms of the contractual arrangement indicate that the arrangement is a joint venture. However, the parties also consider the following aspects of the arrangement:
Italian: La forma giuridica della entità C (una entità di capitali) attraverso cui le attività sono condotte inizialmente denota che le attività e le passività detenute nella entità C siano attività e passività della stessa entità C. L’accordo contrattuale tra le parti non specifica che le parti abbiano dei diritti sulle attività o delle obbligazioni dalle passività della entità C. Di conseguenza, la forma giuridica della entità C e i termini dell’accordo contrattuale indicano che l’accordo contrattuale è una joint venture.
English: Entity C cannot sell any of the output to third parties, unless this is approved by the two parties to the arrangement. Because the purpose of the arrangement is to provide the parties with output they require, such sales to third parties are expected to be uncommon and not material.
Italian: Ciascuna delle parti ha concordato di acquistare il 50 per cento di tutta la produzione prodotta dell’entità C. L’entità C non può vendere alcuna parte della produzione a terzi, a meno che ciò non sia autorizzato da entrambi le parti dell’accordo, Poiché in questo caso la finalità dell’accordo è quella di garantire alle parti la produzione di cui necessitano, tali vendite risulterebbero insolite e non significative.
English: It describes the application of paragraphs 1–31 and has the same authority as the other parts of the IFRS. B1 The examples in this appendix portray hypothetical situations.
Italian: Descrive l’applicazione dei paragrafi 1-31 e ha la stessa autorità delle altri parti dell’IFRS.
English: This appendix sets out amendments to other IFRSs that are a consequence of the Board issuing IFRS 12. An entity shall apply the amendments for annual periods beginning on or after 1 January 2013.
Italian: La presente appendice riporta le modifiche ad altri IFRS risultanti dalla pubblicazione dell'IFRS 12 da parte del Board.
English: IAS 28 IAS 28
Lithuanian: sis TAS
English: An interest in another entity can be evidenced by, but is not limited to, the holding of equity or debt instruments as well as other forms of involvement such as the provision of funding, liquidity support, credit enhancement and guarantees. It includes the means by which an entity has control or joint control of, or significant influence over, another entity.
Lithuanian: Turima dalis kitame ūkio subjekte gali būti įrodyta, be kita ko, turimomis nuosavybės arba skolos priemonėmis, ją taip pat gali patvirtinti kitokio pobūdžio ryšiai, kaip antai finansavimas, likvidumo parama, prievolių vykdymo užtikrinimo priemonės ir garantijos, įskaitant būdus, kuriais ūkio subjektas kontroliuoja ar bendrai kontroliuoja kitą ūkio subjektą arba daro jam reikšmingą įtaką.
English: If an entity applies IFRS 12 for an earlier period, it shall apply the amendments for that earlier period. Amended paragraphs are shown with new text underlined and deleted text struck through.
Lithuanian: Jeigu ūkio subjektas 12-ąjį TFAS taiko ankstesniam ataskaitiniam laikotarpiui, tam ankstesniam laikotarpiui jis turi taikyti ir pataisas Pataisytuose straipsniuose naujas tekstas pabrauktas, o išbrauktasis – perbrauktas.
English: For example, having considered its remuneration and the other factors, the fund manager might consider a 20 per cent investment to be sufficient to conclude that it controls the fund. However, in different circumstances (ie if the remuneration or other factors are different), control may arise when the level of investment is different.
Latvian: Fonda pārvaldītājs veicis proporcionālu ieguldījumu fondā 20 procentu apmērā, bet tam nav pienākuma finansēt zaudējumus, kas pārsniedz tā 20 procentu ieguldījumu.
English: The fund has a board of directors, all of whose members are independent of the fund manager and are appointed by the other investors. The board appoints the fund manager annually.
Latvian: Ja valde nolemj neatjaunot līgumu ar fonda pārvaldītāju, fonda pārvaldītāja sniegtos pakalpojumus var veikt citi pārvaldītāji, kas darbojas nozarē.
English: If the board decided not to renew the fund manager’s contract, the services performed by the fund manager could be performed by other managers in the industry. Although the fund manager is paid fixed and performance-related fees that are commensurate with the services provided, the combination of the fund manager’s 20 per cent investment together with its remuneration creates exposure to variability of returns from the activities of the fund that is of such significance that it indicates that the fund manager is a principal.
Latvian: Kaut gan fonda pārvaldītājs saņem fiksētu maksu, kas ir saistīta ar darbības rezultātiem un ir samērīga ar sniegtajiem pakalpojumiem, fonda pārvaldītāja 20 procentu ieguldījums kopā ar tā atalgojumu veido tik būtisku pakļautību mainīgiem ieņēmumiem no fonda darbībām, kas norāda, ka fonda pārvaldītājs ir pilnvarotājs.
English: eliminate in full intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between entities of the group (profits or losses resulting from intragroup transactions that are recognised in assets, such as inventory and fixed assets, are eliminated in full). Intragroup losses may indicate an impairment that requires recognition in the consolidated financial statements.
Latvian: tiek pilnībā izslēgti grupas iekšējie aktīvi un saistības, pašu kapitāls, ienākumi, izdevumi un naudas plūsmas saistībā ar darījumiem starp grupas uzņēmumiem (peļņa vai zaudējumi no grupas iekšējiem darījumiem, ko atzīst par aktīviem, piemēram, krājumos un pamatlīdzekļos, tiek izslēgti pilnībā); grupas iekšējie zaudējumi var norādīt uz vērtības samazināšanos, kas jāatzīst konsolidētajos finanšu pārskatos.
English: IFRS 10 and IFRS 11, issued in May 2011, amended paragraphs 8 and 9. An entity shall apply those amendments when it applies IFRS 10 and IFRS 11. IFRIC 17 Distributions of Non-cash Assets to Owners
Latvian: Atbilstīgi 2011. gada maijā izdotajam 10. un 11 SFPS tiek grozīts 8. un 9. punkts.
English: 1 The objective of this IFRS is to establish principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (ie joint arrangements).
Latvian: Šī SFPS mērķis ir izveidot principus, saskaņā ar kuriem uzņēmumi, kam ir līdzdalība kopīgi kontrolētās struktūrās (t. i., „kopīgās struktūrās”), sniedz finanšu pārskatus.
English: equity method power
Latvian: SFPS “Konsolidētie finanšu pārskati”, un šajā SFPS tie izmantoti minēto standartu nozīmē:
English: C7 When changing from the equity method to accounting for assets and liabilities in respect of its interest in a joint operation, an entity shall, at the beginning of the earliest period presented, derecognise the investment that was previously accounted for using the equity method and any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011) and recognise its share of each of the assets and the liabilities in respect of its interest in the joint operation, including any goodwill that might have formed part of the carrying amount of the investment. C8 An entity shall determine its interest in the assets and liabilities relating to the joint operation on the basis of its rights and obligations in a specified proportion in accordance with the contractual arrangement. An entity measures the initial carrying amounts of the assets and liabilities by disaggregating them from the carrying amount of the investment at the beginning of the earliest period presented on the basis of the information used by the entity in applying the equity method.
Latvian: C7 Pārejot no pašu kapitāla metodes uz aktīvu un saistību uzskaiti saistībā ar līdzdalību kopīgā darbībā, uzņēmums agrākā uzrādītā perioda sākumā pārtrauc atzīt ieguldījumu, kuru tas iepriekš uzskaitīja saskaņā ar pašu kapitāla metodi, un citus posteņus, kas veido daļu no uzņēmuma neto ieguldījuma struktūrā saskaņā ar 28.
English: However, in some cases, IAS 27 or IAS 28 permits an entity to account for an interest in a subsidiary, associate or joint venture using IAS 39 and IFRS 9; in those cases, … D12 The heading above paragraph C20 and paragraphs C20 and C21 are deleted.
Latvian: SFPS „Konsolidētie finanšu pārskati”, 27. SGS „Atsevišķie finanšu pārskati” vai 28. SGS “Asociētajos uzņēmumos un kopuzņēmumos veikto ieguldījumu uzskaite”. Tomēr dažos gadījumos 27. SGS vai 28. SGS ļauj uzņēmumam uzskaitīt līdzdalību meitasuzņēmumā, asociētajā uzņēmumā vai kopuzņēmumā, izmantojot 39. SGS un 9. SFPS; šajos gadījumos […]
English: 43 The arrangement between the parties to a joint arrangement usually deals with the distribution of the profits and identifies whether decisions on such matters require the consent of all the parties or a group of the parties. When the joint venturer or joint operator can control the timing of the distribution of its share of the profits of the joint arrangement and it is probable that its share of the profits will not be distributed in the foreseeable future, a deferred tax liability is not recognised. D27 Paragraph 98A is added as follows:
Latvian: Atbilstīgi 2011. gada maijā izdotajam 11.
English: An entity shall apply those amendments when it applies IFRSs 10 and 12. IAS 24 Related Party Disclosures D2 Paragraph 15 is amended and paragraph 28A is added as follows.
Latvian: SFPS tiek grozīts 4., 119., 123. un 124. punkts.
English: Goodwill relating to an associate or a joint venture is included in the carrying amount of the investment. Amortisation of that goodwill is not permitted.
Latvian: nemateriālo vērtību saistībā ar asociēto uzņēmumu vai kopuzņēmumu iekļauj ieguldījuma uzskaites vērtībā; šīs nemateriālās vērtības amorticāzija nav atļauta;
English: The right to residual returns of the conduit and the provision of credit enhancement and liquidity facilities expose the sponsor to variability of returns from the activities of the conduit that is different from that of the other investors. Accordingly, that exposure indicates that the sponsor is a principal and thus the sponsor concludes that it controls the conduit.
Maltese: Id-dritt għar-redditi reżidwi tal-konduċent u l-għoti ta’ faċilitajiet ta’ titjib fil-kreditu u likwidità jesponu lill-isponsor għal varjabilità tar-redditi mill-attivitajiet tal-konduċent li hija differenti minn dik tal-investituri l-oħra.
English: The sponsor’s obligation to act in the best interest of all investors does not prevent the sponsor from being a principal. Relationship with other parties
Maltese: Għalhekk, dik l-iskopertura tindika li l-isponsor huwa prinċipal u għalhekk l-isponsor jikkonkludi li huwa jikkontrolla l-konduċent.
English: The determination of whether other parties are acting as de facto agents requires judgement, considering not only the nature of the relationship but also how those parties interact with each other and the investor. B74 Such a relationship need not involve a contractual arrangement.
Maltese: B73 Meta jkun qiegħed jivvaluta l-kontroll, investitur għandu jikkunsidra n-natura tar-relazzjoni tiegħu ma’ partijiet oħra u jekk dawk il-partijiet l-oħra jkunux qegħdin jaġixxu f'isem l-investitur (jiġifieri jkunu ’aġenti de facto’).
English: B75 The following are examples of such other parties that, by the nature of their relationship, might act as de facto agents for the investor: (a) the investor’s related parties.
Maltese: Parti tkun aġent de facto meta l-investitur ikollu, jew dawk li jiddirieġu l-attivitajiet tal-investitur ikollhom, il-kapaċità li jiddirieġu lil dik il-parti biex taġixxi f'isem l-investitur.
English: B97 A parent might lose control of a subsidiary in two or more arrangements (transactions). However, sometimes circumstances indicate that the multiple arrangements should be accounted for as a single transaction.
Maltese: B97 Kumpanija prinċipali tista' titlef il-kontroll ta’ sussidjarja f'żewġ arranġamenti (tranżazzjonijiet) jew aktar.
English: One or more of the following indicate that the parent should account for the multiple arrangements as a single transaction: (a) They are entered into at the same time or in contemplation of each other.
Maltese: Fid-deċiżjoni dwar jekk l-arranġamenti għandhomx jitqiesu bħala tranżazzjoni waħda, kumpanija prinċipali għandha tikkunsidra l-patti u l-kundizzjonijiet kollha tal-arranġamenti u l-effetti ekonomiċi tagħhom.
English: They form a single transaction designed to achieve an overall commercial effect. (c) The occurrence of one arrangement is dependent on the occurrence of at least one other arrangement.
Maltese: Waħda jew aktar minn dawn li ġejjin tindika li l-kumpanija prinċipali għandha tinkludi l-arranġamenti multipli bħala tranżazzjoni waħda:
English: One arrangement considered on its own is not economically justified, but it is economically justified when considered together with other arrangements. An example is when a disposal of shares is priced below market and is compensated for by a subsequent disposal priced above market. B98 If a parent loses control of a subsidiary, it shall: (a) derecognise:
Maltese: Huma jiddaħħlu fl-istess ħin jew f'kontemplazzjoni ta’ xulxin.
English: if the transaction, event or circumstances that resulted in the loss of control involves a distribution of shares of the subsidiary to owners in their capacity as owners, that distribution; and (iii) any investment retained in the former subsidiary at its fair value at the date when control is lost. (c) reclassify to profit or loss, or transfer directly to retained earnings if required by other IFRSs, the amounts recognised in other comprehensive income in relation to the subsidiary on the basis described in paragraph B99.
Maltese: kwalunkwe investiment fis-sussidjarja ta’ qabel bil-valur ġust tiegħu fid-data meta ntilef il-kontroll.
English: When an entity presents both consolidated financial statements and separate financial statements prepared in accordance with IFRS 10 Consolidated Financial Statements and IAS 27 Separate Financial Statements, respectively, the disclosures required by this Standard need be presented only on the basis of the consolidated information. An …
Maltese: Meta entità tippreżenta kemm rapporti finanzjarji konsolidati kif ukoll rapporti finanzjarji separati ppreparati skont l-IFRS 10 Rapporti Finanzjarji Konsolidati u l-IAS 27 Rapporti Finanzjarji Separati, rispettivament, id-divulgazzjoni meħtieġa minn dan l-Istandard jeħtieġ li jiġi ppreżentat biss fuq il-bażi tal-informazzjoni konsolidata … []…
English: Do decisions about the relevant activities require the unanimous consent of all the parties, or of a group of the parties, that collectively control the arrangement? The arrangement is jointly controlled: the arrangement is a joint arrangement
Maltese: Deċiżjonijiet dwar l-attivitajiet rilevanti jeħtieġu l-kunsens unanimu tal-partijiet kollha, jew ta’ grupp tal-partijiet, li jikkontrollaw l-arranġament b’mod kollettiv?
English: to understand the nature and extent of its interests in unconsolidated structured entities (paragraphs 26–28); and (b) to evaluate the nature of, and changes in, the risks associated with its interests in unconsolidated structured entities (paragraphs 29–31).
Maltese: Entità għandha tiddivulga informazzjoni li tippermetti lill-utenti tar-rapporti finanzjarji tagħha:
English: Nature of interests 26 An entity shall disclose qualitative and quantitative information about its interests in unconsolidated structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.
Maltese: jevalwaw in-natura ta’, u t-tibdiliet fir-riskji assoċjati mal-interessi tagħha f'entitajiet strutturati mhux konsolidati (il-paragrafi 29-31).
English: 27 If an entity has sponsored an unconsolidated structured entity for which it does not provide information required by paragraph 29 (eg because it does not have an interest in the entity at the reporting date), the entity shall disclose: (a) how it has determined which structured entities it has sponsored;
Maltese: 25 L-informazzjoni meħtieġa skont il-paragrafu 24(b) tinkludi informazzjoni dwar l-esponiment ta’ entità għal riskju minn involviment li kellha ma’ entitajiet strutturati mhux konsolidati f’perjodi preċedenti (pereżempju sponsorizzazzjoni tal-entità strutturata), anke jekk l-entità ma għad għandha l-ebda involviment kuntrattwali mal-entità strutturata fid-data tar-rapportar.
English: 20 An entity shall apply IFRS 5 to an investment, or a portion of an investment, in an associate or a joint venture that meets the criteria to be classified as held for sale. Any retained portion of an investment in an associate or a joint venture that has not been classified as held for sale shall be accounted for using the equity method until disposal of the portion that is classified as held for sale takes place.
Maltese: 20 Entità għandha tapplika l-IFRS 5 għal investiment, jew parti minn investiment, f'kumpanija assoċjata jew impriża konġunta li tilħaq il-kriterji biex tiġi kklassifikata bħala miżmuma għall-bejgħ.
English: 28 Gains and losses resulting from ‘upstream’ and ‘downstream’ transactions between an entity (including its consolidated subsidiaries) and its associate or joint venture are recognised in the entity’s financial statements only to the extent of unrelated investors’ interests in the associate or joint venture. ‘Upstream’ transactions are, for example, sales of assets from an associate or a joint venture to the investor.
Maltese: 28 Qligħ u telf li jirriżultaw minn tranżazzjonijiet ‘upstream' u ‘downstream' bejn entità (inklużi s-sussidjarji konsolidati tagħha) u kumpanija assoċjata jew impriża konġunta tagħha huma rikonoxxuti fir-rapporti finanzjarji tal-entità biss sa fejn jidħlu interessi mhux relatati tal-investituri f'dik il-kumpanija assoċjata jew impriża konġunta. Tranżazzjonijiet ‘upstream’ huma, pereżempju, bejgħ ta’ assi minn kumpanija assoċjata jew impriża konġunta lill-investitur. Tranżazzjonijiet ‘downstream’ huma, pereżempju, bejgħ jew kontribuzzjonijiet ta’ assi mill-investitur lill-kumpanija assoċjata jew impriża konġunta tagħha.
English: ‘Downstream’ transactions are, for example, sales or contributions of assets from the investor to its associate or its joint venture. The investor’s share in the associate’s or joint venture’s gains or losses resulting from these transactions is eliminated.
Maltese: Is-sehem tal-investitur fil-qligħ jew it-telf tal-kumpanija assoċjata jew tal-impriża konġunta li jirriżultaw minn dawn it-tranżazzjonijiet huwa eliminat.
English: For example, an item for which settlement is neither planned nor likely to occur in the foreseeable future is, in substance, an extension of the entity’s investment in that associate or joint venture. Such items may include preference shares and long-term receivables or loans, but do not include trade receivables, trade payables or any long-term receivables for which adequate collateral exists, such as secured loans.
Maltese: Pereżempju, entrata li s-saldu tagħha mhuwiex ippjanat u x'aktarx lanqas li ser iseħħ fil-futur qarib, fis-sustanza hi estensjoni tal-investiment tal-entità f'dik il-kumpanija assoċjata jew l-impriża konġunta.. Dawn l-entrati jistgħu jinkludu ishma privileġġjati u riċevibbli jew selfiet fit-tul, iżda ma jinkludux riċevibbli kummerċjali, pagabbli kummerċjali jew kwalunkwe riċevibbli fit-tul li għalihom jeżisti kollateral adegwat, bħal self garantit.
English: rights to the net assets of the arrangement (ie the arrangement is a joint venture). Classification of a joint arrangement: assessment of the parties’ rights and obligations arising form the arrangement
Dutch: rechten geven op de nettoactiva van de overeenkomst (in welk geval de overeenkomst een joint venture is).
English: 46 When the financial statements of a foreign operation are as of a date different from that of the reporting entity, the foreign operation often prepares additional statements as of the same date as the reporting entity’s financial statements. When this is not done, IFRS 10 allows the use of a different date provided that the difference is no greater than three months and adjustments are made for the effects of any significant transactions or other events that occur between the different dates.
Polish: 46 Jeżeli sprawozdanie finansowe jednostki działającej za granicą sporządzone jest na inny dzień niż sprawozdanie jednostki sporządzającej sprawozdanie finansowe, jednostka działająca za granicą sporządza często dodatkowe sprawozdanie finansowe na ten sam dzień co jednostka sporządzająca sprawozdanie finansowe, Gdy tak się nie dzieje, MSSF 10 zezwala na wykorzystanie innej daty pod warunkiem, że przedział czasowy między tymi datami jest nie większy niż trzy miesiące i że dokonane zostaną korekty z tytułu skutków wszelkich znaczących transakcji lub innych zdarzeń, mających miejsce pomiędzy tymi datami.
English: The contractual arrangement between A, B and C specifies that at least 75 per cent of the voting rights are required to make decisions about the relevant activities of the arrangement. Even though A can block any decision, it does not control the arrangement because it needs the agreement of either B or C. In this example, A, B and C collectively control the arrangement.
Slovak: V zmluvnej dohode medzi A, B a C sa uvádza, že na prijímanie rozhodnutí o relevantných činnostiach v rámci dohody sa vyžaduje aspoň 75 percent hlasovacích práv. Aj keď strana A môže blokovať akékoľvek rozhodnutie, neovláda dohodu, pretože potrebuje súhlas strany B alebo strany C. V tomto príklade strany A, B a C spoločne ovládajú dohodu.
Polish: Umowa między stronami A, B i C stanowi, że do podejmowania decyzji dotyczących istotnych działań realizowanych w ramach umowy konieczne jest posiadanie 75 procent praw głosu.
English: The terms of the contractual arrangement The contractual arrangement provides the parties to the joint arrangement with rights to the assets, and obligations for the liabilities, relating to the arrangement.
Polish: Umowa stanowi, że strony wspólnego ustalenia umownego mają prawa do aktywów i obowiązki z tytułu zobowiązań związane z ustaleniem.