FrancophonIA/DGT-Translation_Memory huggingface dataset:
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.
German: Außerhalb des EWR alle Rechte vorbehalten, mit Ausnahme des Rechts auf Vervielfältigung für persönlichen Gebrauch oder andere redliche Benutzung.
Italian: Tutti i diritti riservati al di fuori del SEE, ad eccezione del diritto di riproduzione a fini di utilizzazione personale o altri usi legittimi.
Dutch: Alle bestaande rechten voorbehouden buiten de EER, met uitzondering van het recht van reproductie voor persoonlijk of ander eerlijk gebruik.
Danish: Alle eksisterende rettigheder forbeholdes uden for EØS med undtagelse af retten til at kopiere til personlig brug eller anden form for "fair dealing".
Hungarian: Az Európai Gazdasági Térségen kívül minden jog fenntartva, kivéve a személyes használat vagy egyéb tisztességes felhasználás céljából történő sokszorosítást.
Estonian: Väljaspool EMPd on kõik olemasolevad õigused kaitstud, v.a õigus paljundada isiklikuks kasutamiseks või muul õiguspärasel otstarbel.
Latvian: Visas esošās tiesības saglabātas ārpus EEZ, izņemot tiesības pavairot personīgai lietošanai vai cita godīga darījuma nolūkā.
Maltese: Id-drittijiet kollha eżistenti huma riżervati barra ż-ŻEE, bl-eċċezzjoni tad-dritt ta’ kkupjar għall-użu personali jew għal skopijiet oħra ta’ tranżazzjoni ġusta.
English: Further information can be obtained from the IASB at www.iasb.org"
German: Weitere Informationen sind beim IASB erhältlich unter www.iasb.org”
Italian: Ulteriori informazioni sono disponibili sul sito dello IASB: www.iasb.org".
Dutch: Nadere inlichtingen te verkrijgen bij de IASB op het volgende adres: www.iasb.org"
Danish: Yderligere oplysninger fås hos IASB på adressen www.iasb.org".
Hungarian: További információ az IASB-től szerezhető be a www.iasb.org címen.”
Estonian: Lisateavet on võimalik saada IASB veebilehelt www.iasb.org”
Latvian: Papildu informāciju var saņemt no Starptautisko grāmatvedības standartu padomes šādā tīmekļa vietnē: www.iasb.org".
Maltese: Aktar tagħrif jista’ jinkiseb mill-IASB fuq www.iasb.org"
English: If an entity applies those amendments from an earlier date, it shall disclose that fact and shall also make the disclosures required by Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) issued in December 2011. Application Guidance
Danish: Hvis en virksomhed anvender disse ændringer fra et tidligere tidspunkt, skal den give oplysning herom og ligeledes give de oplysninger, der kræves i henhold til Oplysninger—Modregning af finansielle aktiver og finansielle forpligtelser (ændringer til IFRS 7), der blev udstedt i december 2011.
English: Immediately after the heading ‘Offsetting a financial asset and a financial liability (paragraphs 42–50)’, paragraph AG38 is deleted. Headings and paragraphs AG38A–AG38F are added.
Danish: Anvendelsesvejledning
English: An entity shall disclose information to enable users of its financial statements to evaluate the effect or potential effect of netting arrangements on the entity’s financial position. This includes the effect or potential effect of rights of set-off associated with the entity’s recognised financial assets and recognised financial liabilities that are within the scope of paragraph 13A.
French: L’entité doit fournir des informations pour aider les utilisateurs de ses états financiers à évaluer l’incidence actuelle ou potentielle des accords de compensation sur sa situation financière, y compris l’incidence actuelle ou potentielle des droits à compensation rattachés aux actifs financiers et passifs financiers entrant dans le champ d’application du paragraphe 13A qu’elle a comptabilisés.
Spanish: Las entidades revelarán información que permita a los usuarios de sus estados financieros evaluar el efecto o posible efecto de los acuerdos de compensación sobre la situación financiera de la entidad, incluido el efecto o posible efecto de los derechos de compensación asociados a los activos financieros reconocidos y pasivos financieros reconocidos de la entidad comprendidos en el ámbito de aplicación del párrafo 13A.
English: B43 The amounts required by paragraph 13C(a) relate to recognised financial instruments that are set off in accordance with paragraph 42 of IAS 32. The amounts required by paragraph 13C(a) also relate to recognised financial instruments that are subject to an enforceable master netting arrangement or similar agreement irrespective of whether they meet the offsetting criteria.
French: B43 Les montants à fournir selon le paragraphe 13C(a) se rapportent aux instruments financiers comptabilisés qui sont compensés selon le paragraphe 42 d’IAS 32, de même qu’aux instruments financiers qui font l’objet d’un accord de compensation globale exécutoire ou d’un accord similaire, qu’ils satisfassent ou non aux critères de compensation.
Estonian: B43 Paragrahvi 13C punktis a nõutud summad esitatakse kajastatud finantsinstrumentide kohta, mis tasaarvestatakse vastavalt IAS 32 paragrahvile 42.
English: the event of insolvency or bankruptcy of the entity and all of the counterparties.
French: en cas d’insolvabilité ou de faillite.
Finnish: maksukyvyttömyys- tai konkurssitapaus.
Estonian: maksejõuetuse või pankroti korral.
English: B49 When disclosing amounts in accordance with paragraph 13C(d), an entity must take into account the effects of over-collateralisation by financial instrument. To do so, the entity must first deduct the amounts disclosed in accordance with paragraph 13C(d)(i) from the amount disclosed in accordance with paragraph 13C(c).
French: B49 Lorsqu’elle indique les montants à fournir selon le paragraphe 13C(d), l’entité doit tenir compte des effets du surdimensionnement pour chaque instrument financier, ce qui nécessite d’abord de déduire les montants fournis selon le paragraphe 13C(d)(i) du montant fourni selon le paragraphe 13C(c).
English: An entity shall disclose the information required in paragraphs 13B–13E of IFRS 7 for recognised financial instruments that are within the scope of paragraph 13A of IFRS 7. Offsetting Financial Assets and Financial Liabilities
French: L’entité doit fournir les informations requises par les paragraphes 13B à 13E d’IFRS 7 pour les instruments financiers comptabilisés qui entrent dans le champ d’application du paragraphe 13A d’IFRS 7.
English: An entity shall apply those amendments for annual periods beginning on or after 1 January 2014. An entity shall apply those amendments retrospectively.
French: L’entité doit appliquer ces amendements rétrospectivement pour les exercices ouverts à compter du 1er janvier 2014.
English: Consequently, it cannot be assumed that the right of set-off is automatically available outside of the normal course of business. For example, the bankruptcy or insolvency laws of a jurisdiction may prohibit, or restrict, the right of set-off in the event of bankruptcy or insolvency in some circumstances.
Hungarian: Következésképpen nem vélelmezhető, hogy a beszámítási jog a szokásos üzletmenet keretein kívül is automatikusan rendelkezésre áll. Egy adott joghatóság csődre vagy fizetésképtelenségre vonatkozó joga például bizonyos körülmények között tilthatja vagy korlátozhatja a beszámítási jog csőd vagy fizetésképtelenség alatti gyakorlását.
English: In order for this provision to be efficient, it should apply from 1 July 2011. The provision of retroactivity is necessary with the view to ensure legal certainty for the issuers concerned.
Polish: Aby przepis ten mógł być skuteczny, powinien on stosować się od dnia 1 lipca 2011 r. Obowiązywanie przepisu z mocą wsteczną jest konieczne celem zapewnienia pewności prawa dla zainteresowanych emitentów.
Lithuanian: Kad ši nuostata būtų veiksminga, ji turėtų būti taikoma nuo 2011 m liepos 1 d. Taikymo atgaline data nuostata būtina tam, kad būtų užtikrintas teisinis tikrumas atitinkamiems emitentams;
English: of the entity and all of the counterparties. AG38C The nature and extent of the right of set-off, including any conditions attached to its exercise and whether it would remain in the event of default or insolvency or bankruptcy, may vary from one legal jurisdiction to another.
Lithuanian: Užskaitos teisės pobūdis ir mastas, įskaitant bet kokias su galimybe ja pasinaudoti susijusias sąlygas ir tai, ar teisė tebegaliotų įsipareigojimų neįvykdymo, nemokumo ar bankroto atveju, įvairiose jurisdikcijose gali skirtis.
English: The amounts of both the recognised financial assets and the recognised financial liabilities that are subject to set-off under the same arrangement will be disclosed in both the financial asset and financial liability disclosures. However, the amounts disclosed (in, for example, a table) are limited to the amounts that are subject to set-off.
Maltese: Kemm l-ammonti tal-assi finanzjarji rikonoxxuti kif ukoll dawk tal-obbligazzjonijiet finanzjarji rikonoxxuti, li jkunu soġġetti għal tpaċija skont l-istess arranġament, jiġu ddivulgati fid-divulgazzjonijiet tal-assi finanzjarji u tal-obbligazzjonijiet finanzjarji.
English: B50 An entity shall describe the types of rights of set-off and similar arrangements disclosed in accordance with paragraph 13C(d), including the nature of those rights. For example, an entity shall describe its conditional rights.
Slovak: B50 Účtovná jednotka opíše druhy práv na započítanie a podobné mechanizmy zverejnené v súlade s odsekom 13C písm. d) vrátane povahy týchto práv. Účtovná jednotka napríklad opíše svoje podmienené práva.
English: If the gross amount of the derivative asset is larger than the gross amount of the derivative liability, the financial asset disclosure table will include the entire amount of the derivative asset (in accordance with paragraph 13C(a)) and the entire amount of the derivative liability (in accordance with paragraph 13C(b)). However, while the financial liability disclosure table will include the entire amount of the derivative liability (in accordance with paragraph 13C(a)), it will only include the amount of the derivative asset (in accordance with paragraph 13C(b)) that is equal to the amount of the derivative liability.
Swedish: Om bruttobeloppet för derivattillgången är större än bruttobeloppet för derivatskulden, ska upplysningen i tabellform om finansiella tillgångar omfatta hela beloppet för derivattillgången (enligt punkt 13C a) och hela beloppet för derivatskulden (enligt punkt 13C b. Även om hela beloppet för derivatskulden anges i tabellen över finansiella skulder (enligt punkt 13C a), ska endast det belopp för derivattillgången (enligt punkt 13C b) som motsvarar beloppet för derivatskulden anges i tabellen.
English: For example, if an entity determines that the aggregation or disaggregation of individual financial statement line item amounts provides more relevant information, it must reconcile the aggregated or disaggregated amounts disclosed in paragraph 13C(c) back to the individual line item amounts presented in the statement of financial position. Disclosure of the amounts subject to an enforceable master netting arrangement or similar agreement that are not otherwise included in paragraph 13C(b) (paragraph 13C(d))
Swedish: Om ett företag till exempel anser att upplysningarna blir mer relevanta om de enskilda beloppen i posterna i den finansiella rapporten läggs till eller delas upp måste en avstämning göras av de tillagda eller uppdelade beloppen i upplysningarna enligt punkt 13C c, ända tillbaka till de enskilda belopp i posterna som presenteras i rapporten över finansiell ställning.
English: The amounts disclosed in accordance with paragraph 13C(d)(ii) should relate to the actual collateral received or pledged and not to any resulting payables or receivables recognised to return or receive back such collateral. Limits on the amounts disclosed in paragraph 13C(d) (paragraph 13D)
Swedish: Upplysningarna om belopp enligt punkt 13C d ii ska avse den säkerhet som faktiskt har mottagits eller pantsatts, och inte eventuella obetalda eller förutbetalda redovisade skulder för att återlämna eller åter erhålla en sådan säkerhet.
English: must be legally enforceable in all of the following circumstances: (i) the normal course of business;
Swedish: måste vara rättsligt bindande vid
English: F If an entity can settle amounts in a manner such that the outcome is, in effect, equivalent to net settlement, the entity will meet the net settlement criterion in paragraph 42(b). This will occur if, and only if, the gross settlement mechanism has features that eliminate or result in insignificant credit and liquidity risk, and that will process receivables and payables in a single settlement process or cycle.
Swedish: F Om ett företag kan reglera beloppen på ett sådant sätt att resultatet i själva verket motsvarar en reglering med ett nettobelopp, uppfyller företaget kriteriet för reglering med nettobelopp i punkt 42 b. Så är endast fallet om systemet för bruttoavveckling fungerar på ett sätt som innebär att risken elimineras eller leder till en oväsentlig kredit- och likviditetsrisk, och att systemet behandlar obetalda eller förutbetalda skulder i en enda avräkning eller cykel.