FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The fair value of a financial liability on initial recognition is normally the transaction price (ie the fair value of the consideration received, see also paragraph AG76 and IFRS 13). However, if part of the consideration given or received is for something other than the financial liability, an entity shall measure the fair value of the financial liability. AG80 The fair value of derivatives that are linked to and must be settled by delivery of equity instruments that do not have a quoted price in an active market for an identical instrument (ie a Level 1 input) (see paragraph 47(a)) is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that instrument or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value. AG81 There are many situations in which the variability in the range of reasonable fair value measurements of derivatives that are linked to and must be settled by delivery of equity instruments that do not have a quoted price in an active market for an identical instrument (ie a Level 1 input) (see paragraph 47(a)) is likely not to be significant. Normally it is possible to measure the fair value of such derivatives that an entity has acquired from an outside party. However, if the range of reasonable fair value measurements is significant and the probabilities of the various estimates cannot be reasonably assessed, an entity is precluded from measuring the instrument at fair value. AG96 A derivative that is linked to and must be settled by delivery of equity instruments that do not have a quoted price in an active market for an identical instrument (ie a Level 1 input) and is not carried at fair value because its fair value cannot otherwise be reliably measured (see paragraph 47(a)) cannot be designated as a hedging instrument. IFRS 9
French: IFRS 9
English: D41 In paragraph C11 the amendments to paragraph 28 of IFRS 7 Financial Instruments: Disclosures are amended as follows: 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).
French: 28 Dans certains cas, l’entité ne comptabilise pas de profit ou de perte lors de la comptabilisation initiale d’un actif financier ou d’un passif financier parce que la juste valeur n’est ni attestée par un cours sur un marché actif pour un actif ou un passif identique (c’est-à-dire une donnée de niveau 1) ni basée sur une technique d’évaluation qui utilise uniquement des données provenant de marchés observables (voir paragraphe B5.1.2A d’IFRS 9).
English: Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. …
French: Les hypothèses clés sont celles auxquelles la valeur recouvrable de l’unité (du groupe d’unités) est le plus sensible,
English: (iiB) if there has been a change in valuation technique, the change and the reason(s) for making it.
French: (iiB) en cas de changement de technique d’évaluation, le changement et la ou les raisons qui le sous-tendent.
English: It should be noted that IFRS 13 Fair Value Measurement sets out the requirements for measuring the fair value of a financial asset or financial liability, whether by designation or otherwise, or whose fair value is disclosed. …
French: Il convient de noter qu’IFRS 13 Évaluation de la juste valeur expose les dispositions relatives à l’évaluation de la juste valeur d’un actif financier ou d’un passif financier, que ce soit par désignation ou autrement, ou dont la juste valeur est indiquée.
Lithuanian: Pažymėtina, kad 13-ajame TFAS „Tikrosios vertės nustatymas“ nustatyti finansinio turto arba finansinio įsipareigojimo vertinimo tikrąja verte reikalavimai, taikomi finansiniam turtui ir finansiniams įsipareigojimams, kurie yra vertinami tikrąja verte arba kurių tikroji vertė atskleidžiama.
English: 16 The expected useful life of the identified component of the ore body that is used to depreciate or amortise the stripping activity asset will differ from the expected useful life that is used to depreciate or amortise the mine itself and the related life-of-mine assets. The exception to this are those limited circumstances when the stripping activity provides improved access to the whole of the remaining ore body.
French: 16 La durée d’utilité attendue de la partie identifiée du corps minéralisé qui est utilisée pour l’amortissement de l’actif au titre des opérations de découverture différera de la durée d’utilité attendue qui est utilisée pour l’amortissement de la mine elle-même et des actifs connexes ayant la même durée de vie que la mine, sauf dans les circonstances limitées où les opérations de découverture donnent un meilleur accès à l’intégralité du corps minéralisé restant.
English: D44 In paragraph C30 the amendments to paragraph 23 of IAS 32 Financial Instruments: Presentation are amended as follows: 23 … One example is an entity’s obligation under a forward contract to purchase its own equity instruments for cash.
Hungarian: 23 … Erre szolgál példaképpen az az eset, amikor a gazdálkodó egység egy forward szerződés alapján köteles készpénzért megvásárolni saját tőkeinstrumentumait.
English: would have been available when the financial statements for that prior period were authorised for issue from other information.
Hungarian: amelyek rendelkezésre álltak volna abban az időpontban, amikor a kérdéses korábbi időszakra vonatkozó pénzügyi kimutatások közzétételre jóváhagyásra kerültek.
English: However, in exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the fair value of the investment property is not reliably measurable on a continuing basis. This arises when, and only when, the market for comparable properties is inactive (eg there are few recent transactions, price quotations are not current or observed transaction prices indicate that the seller was forced to sell) and alternative reliable measurements of fair value (for example, based on discounted cash flow projections) are not available.
Hungarian: Kivételes esetekben ugyanakkor egyértelmű bizonyíték van arra akkor, amikor a gazdálkodó egység megszerez egy befektetési célú ingatlant (vagy a használati cél megváltozása után egy meglévő ingatlan befektetési célú ingatlanná válik), hogy a gazdálkodó egység nem lesz képes folyamatosan megbízhatóan értékelni a befektetési célú ingatlan valós értékét.
English: D132 Below the heading ‘References’ a reference to IFRS 13 Fair Value Measurement is added. D133 Paragraph 16 is added as follows:
Hungarian: A „Hivatkozások” cím alá beiktatásra kerül egy hivatkozás az IFRS 13 Valós értéken történő értékelés standardra.
English: If the investment property is sold for more than cost, the reversal of the cumulative tax depreciation of 30 will be included in taxable profit and taxed at an ordinary tax rate of 30 %. For sales proceeds in excess of cost, tax law specifies tax rates of 25 % for assets held for less than two years and 20 % for assets held for two years or more.
Italian: Se l’investimento immobiliare è venduto a un prezzo superiore al costo, lo storno dell’ammortamento accumulato ai fini fiscali di 30 è incluso nel reddito imponibile e tassato in base a un’aliquota fiscale ordinaria del 30 % Nel caso di corrispettivi di vendita in eccedenza del costo, la legislazione fiscale prevede un’aliquota fiscale del 25 % per le attività possedute per meno di due anni e del 20 % per le attività possedute per due o più anni.
English: For some assets and liabilities, observable market transactions or market information might be available. For other assets and liabilities, observable market transactions and market information might not be available.
Italian: Mentre per alcune attività e passività, potrebbero essere disponibili transazioni o informazioni di mercato osservabili, per altre attività e passività tali informazioni potrebbero non essere disponibili.
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.
Italian: per tutte le valutazioni suddette, una descrizione narrativa della sensibilità della valutazione del fair value ai cambiamenti che intervengono negli input non osservabili, qualora un cambiamento di tali input, che determini un importo diverso, potrebbe comportare una valutazione del fair value notevolmente superiore o inferiore; se sono presenti interrelazioni tra tali input e altri input non osservabili utilizzati nella valutazione del fair value, un’entità deve anche fornire una descrizione di tali interrelazioni e del modo in cui esse potrebbero amplificare o attenuare l’effetto dei cambiamenti negli input non osservabili sulla valutazione del fair value.
English: that are measured at fair value through profit or loss in accordance with IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement. An entity holding such an investment shall make the disclosures required by paragraph 37(f).
Italian: che sono valutati al fair value rilevato nell’utile (perdita) di esercizio in conformità all’IFRS 9 Strumenti finanziari e allo IAS 39 Strumenti finanziari: Un’entità che detiene tale partecipazione deve fornire le informazioni richieste dal paragrafo 37(f).
English: that are measured at fair value through profit or loss in accordance with IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement. A venturer holding such an interest shall make the disclosures required by paragraphs 55 and 56.
Italian: che sono valutati al fair value rilevato nell’utile (perdita) di esercizio in conformità all’IFRS 9 Strumenti finanziari e allo IAS 39 Strumenti finanziari: Una partecipante che detiene tale partecipazione deve fornire le informazioni richieste dai paragrafi 55 e 56.
English: if recoverable amount is fair value less costs of disposal, the basis used to measure fair value less costs of disposal (such as whether fair value was measured by reference to a quoted price in an active market for an identical asset). An entity is not required to provide the disclosures required by IFRS 13.
Italian: se il valore recuperabile corrisponde al fair value al netto dei costi di dismissione, il criterio utilizzato per determinare il fair value al netto dei costi di dismissione (ovvero se il fair value era stato valutato facendo riferimento a un prezzo quotato in un mercato attivo per un’attività identica); Un’entità non deve fornire le informazioni integrative richieste dall’IFRS 13.
Swedish: om återvinningsvärdet är verkligt värde efter avdrag för kostnader vid försäljning/utrangering, den grund som används för att värdera verkligt värde efter avdrag för kostnader vid försäljning/utrangering (såsom huruvida verkligt värde värderades genom hänvisning till ett noterat pris på en aktiv marknad för en identisk tillgång), Ett företag är inte skyldigt att lämna de upplysningar som krävs enligt IFRS 13.
English: 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.
Lithuanian: Ūkio subjektai nebūtinai parduoda turtą už tą pačią kainą, už kurį jį įsigijo, taip pat nebūtinai perleidžia įsipareigojimus už tas pačias kainas, už kurias juos prisiėmė.
English: The transaction takes place under duress or the seller is forced to accept the price in the transaction. For example, that might be the case if the seller is experiencing financial difficulty.
Lithuanian: sandoris sudaromas esant nepalankioje padėtyje arba pardavėjas yra priverstas sutikti su sandorio kaina, pavyzdžiui, jeigu pardavėjas patiria finansinių sunkumų;
English: In some cases determining the appropriate risk premium might be difficult. However, the degree of difficulty alone is not a sufficient reason to exclude a risk premium.
Lithuanian: Kai kuriais atvejais tinkamą rizikos priedą nustatyti gali būti sudėtinga, tačiau vien tokios užduoties sudėtingumas nėra pakankama priežastis neatsižvelgti į rizikos priedą.
English: Asset B is a contractual right to receive CU1,200 in one year and has a market price of CU1,083. Thus, the implied annual rate of return (ie a one-year market rate of return) is 10,8 per cent [(CU1,200/CU1,083) – 1].
Lithuanian: B turtas – sutartinė teisė per metus gauti 1200 PV, o jo rinkos kaina – 1083 PV; taigi numanoma metinė grąžos norma (t. y. vienų metų rinkos grąžos norma) yra 10,8 % [(1200 PV/1083 PV) – 1];
English: Asset C is a contractual right to receive CU700 in two years and has a market price of CU566. Thus, the implied annual rate of return (ie a two-year market rate of return) is 11,2 per cent [(CU700/CU566)^0,5 – 1].
Lithuanian: C turtas – sutartinė teisė per dvejus metus gauti 700 PV, o jo rinkos kaina – 566 PV; taigi numanoma metinė grąžos norma (t. y. dvejų metų rinkos grąžos norma) yra 11,2 % [(700 PV/566 PV)^0,5 – 1];
English: Portfolio theory holds that in a market in equilibrium, market participants will be compensated only for bearing the systematic risk inherent in the cash flows. (In markets that are inefficient or out of equilibrium, other forms of return or compensation might be available.)
Swedish: Enligt portföljteorin kommer marknadsaktörerna på en marknad i jämvikt endast att ersättas för att de bär den systematiska risken i kassaflödena (på ineffektiva marknader eller marknader som inte är i jämvikt kan andra former av avkastning eller ersättning finnas tillgängliga).
Lithuanian: Pagal portfelio teoriją rinkos, kurioje yra pusiausvyra, dalyviai gautų kompensaciją tik už prisiimamą sisteminę pinigų srautams būdingą riziką (neveiksmingose rinkose arba rinkose, kuriose nėra pusiausvyros, gali būti teikiama kitokio pobūdžio grąža arba kompensacija).
English: D1 In IFRSs 1, 3–5 and 9 (issued in October 2010) the definition of fair value is replaced with: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Lithuanian: D1 1-ojo TFAS (paskelbto 2010 m. spalio mėn.) 3–5 ir 9 straipsniuose tikrosios vertės apibrėžtis keičiama taip:
English: In IASs 2, 16, 18–21, 32 and 40 the definition of fair value is replaced with: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Lithuanian: jo TAS 16, 18–21, 32 ir 40 straipsniuose tikrosios vertės apibrėžtis keičiama taip:
English: 133 Other IFRSs require the disclosure of some of the assumptions that would otherwise be required in accordance with paragraph 125. For example, IAS 37 requires disclosure, in specified circumstances, of major assumptions concerning future events affecting classes of provisions.
Lithuanian: 133 Kituose TFAS reikalaujama atskleisti kai kurias prielaidas, kurių kitu atveju būtų reikalaujama pagal 125 straipsnį Pavyzdžiui, pagal 37-ąjį TAS reikalaujama tam tikromis aplinkybėmis atskleisti pagrindines prielaidas dėl būsimų įvykių, paveiksiančių atidėjinių grupes.
English: [deleted] Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Lithuanian: [išbraukta]
English: (iiA)
Slovak: iiA)
Latvian: iiA)
Lithuanian: iiA)
English: (iiB)
Slovak: iiB)
Latvian: iiB)
Lithuanian: iiB)
English: [deleted] …
Lithuanian: [išbraukta]
English: An item of property, plant and equipment has a carrying amount of 100 and a tax base of 60. A tax rate of 20 % would apply if the item were sold and a tax rate of 30 % would apply to other income.
Latvian: Pamatlīdzekļu posteņa uzskaites vērtība ir 100, un nodokļa bāze ir 60. Posteni pārdodot, piemērotu 20 % nodokļa likmi, un citiem ienākumiem piemērotu 30 % nodokļa likmi.
English: 48 An entity that holds a group of financial assets and financial liabilities is exposed to market risks (as defined in IFRS 7) and to the credit risk (as defined in IFRS 7) of each of the counterparties. If the entity manages that group of financial assets and financial liabilities on the basis of its net exposure to either market risks or credit risk, the entity is permitted to apply an exception to this IFRS for measuring fair value. That exception permits an entity to measure the fair value of a group of financial assets and financial liabilities on the basis of the price that would be received to sell a net long position (ie an asset) for a particular risk exposure or to transfer a net short position (ie a liability) for a particular risk exposure in an orderly transaction between market participants at the measurement date under current market conditions. Accordingly, an entity shall measure the fair value of the group of financial assets and financial liabilities consistently with how market participants would price the net risk exposure at the measurement date.
Latvian: Uzņēmums drīkst izmantot 48. punktā noteikto izņēmumu tikai tad, ja tas izpilda visus šādus nosacījumus:
English: 50 The exception in paragraph 48 does not pertain to financial statement presentation. In some cases the basis for the presentation of financial instruments in the statement of financial position differs from the basis for the measurement of financial instruments, for example, if an IFRS does not require or permit financial instruments to be presented on a net basis.
Latvian: SGS „Grāmatvedības politika, izmaiņas grāmatvedības aplēsēs un kļūdas”, lai izmantotu 48. punktā noteikto izņēmumu.
English: In such cases an entity may need to allocate the portfolio-level adjustments (see paragraphs 53–56) to the individual assets or liabilities that make up the group of financial assets and financial liabilities managed on the basis of the entity’s net risk exposure. An entity shall perform such allocations on a reasonable and consistent basis using a methodology appropriate in the circumstances.
Latvian: Ja uzņēmums izmanto minēto izņēmumu, tas piemēro attiecīgo grāmatvedības politiku, tostarp politiku pieprasījuma un piedāvājuma korekcijas (sk. 53.–55. punktu) un kredītkorekciju (sk. 56. punktu) attiecināšanai, konsekventi katrā periodā attiecībā uz noteiktu portfeli.
English: 52 The exception in paragraph 48 applies only to financial assets and financial liabilities within the scope of IAS 39 Financial Instruments: Recognition and Measurement or IFRS 9 Financial Instruments. Exposure to market risks
Latvian: Izmantojot 48. punktā noteikto izņēmumu tādas finanšu aktīvu un finanšu saistību grupas patiesās vērtības novērtēšanai, kura tiek pārvaldīta, pamatojoties uz uzņēmuma neto pakļautību noteiktam tirgus riskam (vai riskiem), uzņēmums piemēro tādu cenu — starpības starp pieprasījumu un piedāvājumu ietvaros —, kura vislabāk rāda patieso vērtību konkrētajos apstākļos saistībā ar uzņēmuma neto pakļautību šādiem tirgus riskiem (sk. 70. un 71. punktu).
English: 55 Similarly, the duration of the entity’s exposure to a particular market risk (or risks) arising from the financial assets and financial liabilities shall be substantially the same. For example, an entity that uses a 12-month futures contract against the cash flows associated with 12 months’ worth of interest rate risk exposure on a five-year financial instrument within a group made up of only those financial assets and financial liabilities measures the fair value of the exposure to 12-month interest rate risk on a net basis and the remaining interest rate risk exposure (ie years 2–5) on a gross basis. Exposure to the credit risk of a particular counterparty 56 When using the exception in paragraph 48 to measure the fair value of a group of financial assets and financial liabilities entered into with a particular counterparty, the entity shall include the effect of the entity’s net exposure to the credit risk of that counterparty or the counterparty’s net exposure to the credit risk of the entity in the fair value measurement when market participants would take into account any existing arrangements that mitigate credit risk exposure in the event of default (eg a master netting agreement with the counterparty or an agreement that requires the exchange of collateral on the basis of each party’s net exposure to the credit risk of the other party).
Latvian: Patiesās vērtības novērtējums atspoguļo tirgus dalībnieku prognozes saistībā ar iespējamību, ka šādas vienošanās būs juridiski īstenojamas saistību neizpildes gadījumā.
English: However, a change in a valuation technique or its application (eg a change in its weighting when multiple valuation techniques are used or a change in an adjustment applied to a valuation technique) is appropriate if the change results in a measurement that is equally or more representative of fair value in the circumstances. That might be the case if, for example, any of the following events take place:
Latvian: Tā var būt gadījumos, ja, piemēram, notiek kāds no šādiem notikumiem:
English: If the disclosures provided in accordance with this IFRS and other IFRSs are insufficient to meet the objectives in paragraph 91, an entity shall disclose additional information necessary to meet those objectives. 93 To meet the objectives in paragraph 91, an entity shall disclose, at a minimum, the following information for each class of assets and liabilities (see paragraph 94 for information on determining appropriate classes of assets and liabilities) measured at fair value (including measurements based on fair value within the scope of this IFRS) in the statement of financial position after initial recognition:
Latvian: Lai sasniegtu 91. punktā noteikto mērķi, uzņēmums atklāj vismaz šādu informāciju par katru aktīvu un saistību grupu (informāciju par to, kā noteikt attiecīgo aktīvu un saistību grupu, skatīt 94. punktā), kuru novērtē patiesajā vērtībā (tostarp novērtējumus, kuru pamatā ir patiesā vērtība šā SFPS darbības jomas ietvaros) finansiālā stāvokļa pārskatā pēc sākotnējās atzīšanas:
English: 48 In exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the variability in the range of reasonable fair value measurements will be so great, and the probabilities of the various outcomes so difficult to assess, that the usefulness of a single measure of fair value is negated. This may indicate that the fair value of the property will not be reliably measurable on a continuing basis (see paragraph 53).
Latvian: Izņēmuma gadījumos ir skaidri pierādījumi, ka tad, kad uzņēmums pirmo reizi iegādājas ieguldījuma īpašumu (vai kad esošais īpašums pirmo reizi kļūst par ieguldījuma īpašumu pēc lietošanas veida maiņas), mainīgums pamatotu patiesās vērtības novērtējumu diapazonā būs tik liels un dažādu rezultātu iespējamību būs tik grūti novērtēt, ka tiek noliegts patiesās vērtības vienas aplēses lietderīgums.
English: D119 The heading above paragraph 53 and paragraphs 53 and 53B are amended as follows: Inability to measure fair value reliably
Latvian: Tas var norādīt, ka īpašuma patieso vērtību pastāvīgi nevar ticami novērtēt (sk. 53. punktu).
English: D120 Paragraph 75(d) is deleted. D121 Paragraphs 78–80 are amended as follows:
Latvian: D120 Standarta 75. punkta d) apakšpunktu svītro.
English: D127 Paragraphs 9, 17–21 and 23 are deleted. D128 Paragraphs 25 and 30 are amended as follows:
Latvian: D127 Standarta 9., 17.–21. un 23. punktu svītro.