natgillin/translations-raw huggingface dataset:
I IFRS 7 defineres kreditrisiko som »risikoen for, at et finansielt instruments ene part ikke indfrier en forpligtelse og dermed påfører den anden part et tab«.
Expected credit losses on lease receivables shall be discounted using the same discount rate used in the measurement of the lease receivable in accordance with IAS 17.
Kravet i afsnit 5.7.7, litra a), vedrører risikoen for, at udstederen ikke indfrier netop den forpligtelse.
The expected credit losses on a loan commitment shall be discounted using the effective interest rate, or an approximation thereof, that will be applied when recognising the financial asset resulting from the loan commitment.
Det har ikke nødvendigvis noget at gøre med udstederes kreditværdighed.
This is because for the purpose of applying the impairment requirements, a financial asset that is recognised following a draw down on a loan commitment shall be treated as a continuation of that commitment instead of as a new financial instrument.
Hvis en virksomhed eksempelvis udsteder en sikret forpligtelse og en ikke-sikret forpligtelse, som ellers er identiske, vil kreditrisikoen på disse to forpligtelser være forskellig, selv om de udstedes af samme virksomhed.
The expected credit losses on the financial asset shall therefore be measured considering the initial credit risk of the loan commitment from the date that the entity became a party to the irrevocable commitment.
Kreditrisikoen på den sikrede forpligtelse vil være mindre end kreditrisikoen på den ikke-sikrede forpligtelse.
Expected credit losses on financial guarantee contracts or on loan commitments for which the effective interest rate cannot be determined shall be discounted by applying a discount rate that reflects the current market assessment of the time value of money and the risks that are specific to the cash flows but only if, and to the extent that, the risks are taken into account by adjusting the discount rate instead of adjusting the cash shortfalls being discounted.
Kreditrisikoen for en sikret forpligtelse kan være tæt på nul.
Reasonable and supportable information
I forbindelse med anvendelsen af kravet i afsnit 5.7.7, litra a), er kreditrisikoen forskellig fra den aktivspecifikke indtjeningsrisiko.
For the purpose of this Standard, reasonable and supportable information is that which is reasonably available at the reporting date without undue cost or effort, including information about past events, current conditions and forecasts of future economic conditions.
Den aktivspecifikke indtjeningsrisiko er ikke forbundet med risikoen for, at en virksomhed ikke vil indfri en bestemt forpligtelse, men er i stedet forbundet med risikoen for, at ét aktiv eller en gruppe af aktiver vil give en dårlig (eller ingen) indtjening.
Information that is available for financial reporting purposes is considered to be available without undue cost or effort.
Nedenstående er eksempler på aktivspecifik indtjeningsrisiko:
An entity is not required to incorporate forecasts of future conditions over the entire expected life of a financial instrument.
En forpligtelse udgået fra en struktureret virksomhed med følgende egenskaber.
The degree of judgement that is required to estimate expected credit losses depends on the availability of detailed information.
Virksomheden er juridisk uafhængig, således at aktiverne i virksomheden udelukkende er øremærket til fordel for virksomhedens investorer, også i tilfælde af konkurs.
As the forecast horizon increases, the availability of detailed information decreases and the degree of judgement required to estimate expected credit losses increases.
Virksomheden deltager ikke i andre transaktioner, og aktiverne i virksomheden kan ikke pantsættes.
The estimate of expected credit losses does not require a detailed estimate for periods that are far in the future—for such periods, an entity may extrapolate projections from available, detailed information.
Beløb udbetales udelukkende til virksomhedens investorer, hvis de øremærkede aktiver skaber pengestrømme.
An entity need not undertake an exhaustive search for information but shall consider all reasonable and supportable information that is available without undue cost or effort and that is relevant to the estimate of expected credit losses, including the effect of expected prepayments.
Ændringer i forpligtelsens dagsværdi afspejler dermed primært ændringer i aktivernes dagsværdi.
The information used shall include factors that are specific to the borrower, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date.
Virkningen af aktivernes indtjening på forpligtelsens dagsværdi er aktivspecifik indtjeningsrisiko og ikke kreditrisiko.
An entity may use various sources of data, that may be both internal (entity-specific) and external.
Fastlæggelse af virkningerne af ændringer i kreditrisiko
Possible data sources include internal historical credit loss experience, internal ratings, credit loss experience of other entities and external ratings, reports and statistics.
I forbindelse med anvendelsen af kravet i afsnit 5.7.7, litra a), skal en virksomhed fastlægge den beløbsmæssige størrelse af den ændring i den finansielle forpligtelses dagsværdi, som kan henføres til ændringer i forpligtelsens kreditrisiko, enten:
Entities that have no, or insufficient, sources of entity-specific data may use peer group experience for the comparable financial instrument (or groups of financial instruments).
som den beløbsmæssige størrelse af den ændring i dagsværdien, som ikke kan henføres til ændringer i markedsforhold, der giver anledning til markedsrisiko (jf. afsnit B5.7.17 og B5.7.18), eller
Historical information is an important anchor or base from which to measure expected credit losses.
ved brug af en anden metode, som efter virksomhedens opfattelse giver et mere retvisende billede af den beløbsmæssige størrelse af den ændring i forpligtelsens dagsværdi, som kan henføres til ændringer i kreditrisikoen.
However, an entity shall adjust historical data, such as credit loss experience, on the basis of current observable data to reflect the effects of the current conditions and its forecasts of future conditions that did not affect the period on which the historical data is based, and to remove the effects of the conditions in the historical period that are not relevant to the future contractual cash flows.
Ændringer i markedsforhold, som giver anledning til markedsrisiko, omfatter ændringer i en toneangivende rente, i prisen på en anden virksomheds finansielle instrument eller i en råvarepris, en valutakurs eller et pris- eller kursindeks.
In some cases, the best reasonable and supportable information could be the unadjusted historical information, depending on the nature of the historical information and when it was calculated, compared to circumstances at the reporting date and the characteristics of the financial instrument being considered.
Hvis de eneste væsentlige ændringer i markedsforholdene for en forpligtelse er ændringer i en observeret (toneangivende) rente, kan der foretages et skøn over beløbet i afsnit B5.7.16, litra a), på følgende måde:
Estimates of changes in expected credit losses should reflect, and be directionally consistent with, changes in related observable data from period to period (such as changes in unemployment rates, property prices, commodity prices, payment status or other factors that are indicative of credit losses on the financial instrument or in the group of financial instruments and in the magnitude of those changes).
Først beregner virksomheden forpligtelsens interne forrentning ved periodens begyndelse ved brug af forpligtelsens dagsværdi og forpligtelsens kontraktlige pengestrømme ved periodens begyndelse.
An entity shall regularly review the methodology and assumptions used for estimating expected credit losses to reduce any differences between estimates and actual credit loss experience.
Fra denne forrentningssats trækkes den observerede (toneangivende) rente ved periodens begyndelse for at nå frem til den del af den interne forrentning, der er specifik for instrumentet.
When using historical credit loss experience in estimating expected credit losses, it is important that information about historical credit loss rates is applied to groups that are defined in a manner that is consistent with the groups for which the historical credit loss rates were observed.
Derefter beregner virksomheden nutidsværdien af de til forpligtelsen knyttede pengestrømme ved brug af forpligtelsens kontraktlige pengestrømme ved periodens slutning og en diskonteringssats svarende til summen af i) den observerede (toneangivende) rente ved periodens slutning og ii) den del af den interne forrentning, der er specifik for instrumentet, som opgjort i henhold til litra a).
Consequently, the method used shall enable each group of financial assets to be associated with information about past credit loss experience in groups of financial assets with similar risk characteristics and with relevant observable data that reflects current conditions.
Forskellen mellem forpligtelsens dagsværdi ved slutningen af perioden og det i litra b) opgjorte beløb er den ændring i dagsværdi, som ikke kan henføres til ændringer i den observerede (toneangivende) rente.
Expected credit losses reflect an entity's own expectations of credit losses.
Det er dette beløb, der skal præsenteres i øvrig totalindkomst i overensstemmelse med afsnit 5.7.7a).
However, when considering all reasonable and supportable information that is available without undue cost or effort in estimating expected credit losses, an entity should also consider observable market information about the credit risk of the particular financial instrument or similar financial instruments.
I eksemplet i afsnit B5.7.18 antages det, at ændringer i dagsværdien, der skyldes andre faktorer end ændringer i instrumentets kreditrisiko eller ændringer i den observerede (toneangivende) rente, ikke er væsentlige.
Collateral
Denne metode vil ikke være den rigtige, hvis ændringerne i dagværdien, der skyldes andre faktorer, er væsentlige.
For the purposes of measuring expected credit losses, the estimate of expected cash shortfalls shall reflect the cash flows expected from collateral and other credit enhancements that are part of the contractual terms and are not recognised separately by the entity.
I disse tilfælde skal en virksomhed anvende en alternativ metode, der giver et mere retvisende billede af virkningerne af ændringer i forpligtelsens kreditrisiko (jf. afsnit B5.7.16, litra b)).
The estimate of expected cash shortfalls on a collateralised financial instrument reflects the amount and timing of cash flows that are expected from foreclosure on the collateral less the costs of obtaining and selling the collateral, irrespective of whether foreclosure is probable (ie the estimate of expected cash flows considers the probability of a foreclosure and the cash flows that would result from it).
Hvis instrumentet i eksemplet f.eks. indeholder et indbygget afledt finansielt instrument, udelukkes ændringen i dagsværdien af det indbyggede afledte finansielle instrument i bestemmelsen af det beløb, der skal præsenteres i øvrig totalindkomst i overensstemmelse med afsnit 5.7.7, litra a).
Consequently, any cash flows that are expected from the realisation of the collateral beyond the contractual maturity of the contract should be included in this analysis.
Som det er tilfældet med alle målinger af dagsværdien, skal en virksomheds målemetode til bestemmelse af ændringens andel af forpligtelsens dagsværdi, som kan henføres til ændringer i den kreditrisiko, der er forbundet med forpligtelsen, gøre maksimalt brug af observerede input og minimalt brug af ikke-observerede input.
Any collateral obtained as a result of foreclosure is not recognised as an asset that is separate from the collateralised financial instrument unless it meets the relevant recognition criteria for an asset in this or other Standards.
REGNSKABSMÆSSIG SIKRING (AFSNIT 6)
Reclassification of financial assets (Section 5.6)
Sikringsinstrumenter (afsnit 6.2)
If an entity reclassifies financial assets in accordance with paragraph 4.4.1, paragraph 5.6.1 requires that the reclassification is applied prospectively from the reclassification date.
Afledte finansielle instrumenter, som er indbygget i sammensatte kontrakter, men for hvilke der ikke foretages separat regnskabsmæssig behandling, kan ikke klassificeres som separate sikringsinstrumenter.
Both the amortised cost measurement category and the fair value through other comprehensive income measurement category require that the effective interest rate is determined at initial recognition.
Virksomhedens egne egenkapitalinstrumenter er ikke en del af virksomhedens finansielle aktiver eller finansielle forpligtelser og kan derfor ikke klassificeres som sikringsinstrumenter.
Both of those measurement categories also require that the impairment requirements are applied in the same way.
Ved sikring af valutarisiko bestemmes valutarisikokomponenten af et ikke-afledt finansielt instrument i overensstemmelse med IAS 21.
Consequently, when an entity reclassifies a financial asset between the amortised cost measurement category and the fair value through other comprehensive income measurement category:
Solgte optioner
the recognition of interest revenue will not change and therefore the entity continues to use the same effective interest rate.
Denne standard begrænser ikke de forhold, hvor et afledt finansielt instrument, der måles til dagsværdi gennem resultatet, kan klassificeres som et sikringsinstrument, bortset fra visse solgte optioner.
the measurement of expected credit losses will not change because both measurement categories apply the same impairment approach.
En solgt option opfylder ikke definitionen på et sikringsinstrument, medmindre den klassificeres som en modregning til en købt option, herunder en option, som er indbygget i et andet finansielt instrument (eksempelvis en solgt option, som anvendes til at sikre en forpligtelse, som kan indløses).
However if a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category, a loss allowance would be recognised as an adjustment to the gross carrying amount of the financial asset from the reclassification date.
For sikring af en anden risiko end valutarisiko, hvor en virksomhed klassificerer et ikke-afledt finansielt aktiv eller en ikke-afledt finansiel forpligtelse, som måles til dagsværdi gennem resultatet, som et sikringsinstrument, må den kun klassificere det ikke-afledte finansielle instrument i sin helhed eller en del af det.
If a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category, the loss allowance would be derecognised (and thus would no longer be recognised as an adjustment to the gross carrying amount) but instead would be recognised as an accumulated impairment amount (of an equal amount) in other comprehensive income and would be disclosed from the reclassification date.
Et enkelt sikringsinstrument kan klassificeres som et sikringsinstrument for mere end én type risiko, forudsat at der er en specifik klassifikation af sikringsinstrumentet og af de forskellige risikopositioner som sikrede poster.
However, an entity is not required to separately recognise interest revenue or impairment gains or losses for a financial asset measured at fair value through profit or loss.
Disse sikrede poster kan indgå i forskellige sikringsforhold.
Consequently, when an entity reclassifies a financial asset out of the fair value through profit or loss measurement category, the effective interest rate is determined on the basis of the fair value of the asset at the reclassification date.
Sikrede poster (afsnit 6.3)
In addition, for the purposes of applying Section 5.5 to the financial asset from the reclassification date, the date of the reclassification is treated as the date of initial recognition.
En fast aftale om at overtage en virksomhed ved en virksomhedssammenslutning kan kun være en sikret post, for så vidt angår valutarisici, idet de øvrige afdækkede risici ikke specifikt kan identificeres og måles.
Gains and losses (Section 5.7)
Disse øvrige risici er generelle forretningsmæssige risici.
Paragraph 5.7.5 permits an entity to make an irrevocable election to present in other comprehensive income changes in the fair value of an investment in an equity instrument that is not held for trading.
Investeringer indregnet efter den indre værdis metode kan ikke være sikrede poster, for så vidt angår sikring af dagsværdi.
This election is made on an instrument-by-instrument (ie share-by-share) basis.
Det skyldes, at den indre værdis metode medfører indregning i resultatet af investors andel af resultatet i den virksomhed, der er investeret i, snarere end ændringer i investeringens dagsværdi.
Amounts presented in other comprehensive income shall not be subsequently transferred to profit or loss.
Af samme årsag kan en investering i en dattervirksomhed, som indgår i koncernregnskabet, ikke være en sikret post, for så vidt angår sikring af dagsværdi.
However, the entity may transfer the cumulative gain or loss within equity.
Det skyldes, at man ved konsolidering af årets resultat indregner dattervirksomhedens resultat snarere end ændringer i investeringens dagsværdi.
Dividends on such investments are recognised in profit or loss in accordance with paragraph 5.7.6 unless the dividend clearly represents a recovery of part of the cost of the investment.
En sikring af en nettoinvestering i en udenlandsk virksomhed er anderledes, idet den udgør en afdækning af valutarisici og ikke en dagsværdisikring af ændringen i investeringens værdi.
A Unless paragraph 4.1.5 applies, paragraph 4.1.2 A requires that a financial asset is measured at fair value through other comprehensive income if the contractual terms of the financial asset give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding and the asset is held in a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.
I henhold til afsnit 6.3.4 kan en virksomhed klassificere aggregerede eksponeringer, der er en kombination af en eksponering og et afledt finansielt instrument, som sikrede poster.
This measurement category recognises information in profit or loss as if the financial asset is measured at amortised cost, while the financial asset is measured in the statement of financial position at fair value.
Når en virksomhed klassificerer en sådan sikret post, vurderer den, hvorvidt den aggregerede eksponering er en kombination af en eksponering og et afledt finansielt instrument, således at det medfører en anden aggregeret eksponering, der forvaltes som én eksponering for en bestemt risiko (eller flere risici).
Gains or losses, other than those that are recognised in profit or loss in accordance with paragraphs 5.7.10–5.7.11, are recognised in other comprehensive income.
I det tilfælde kan virksomheden klassificere den sikrede post på grundlag af den aggregerede eksponering.
When these financial assets are derecognised, cumulative gains or losses previously recognised in other comprehensive income are reclassified to profit or loss.
En virksomhed kan sikre et bestemt antal højst sandsynlige køb af kaffe om 15 måneder mod prisrisikoen (baseret på USD) ved hjælp af en 15 måneders futureskontrakt på kaffe.
This reflects the gain or loss that would have been recognised in profit or loss upon derecognition if the financial asset had been measured at amortised cost.
Kombinationen af de højst sandsynlige køb af kaffe og futureskontrakten på kaffe kan i risikostyringen betragtes som en 15 måneders valutarisikoeksponering for et fast USD-beløb (dvs. som enhver anden udgående pengestrøm af et fast USD-beløb om 15 måneder).
An entity applies IAS 21 to financial assets and financial liabilities that are monetary items in accordance with IAS 21 and denominated in a foreign currency.
En virksomhed kan sikre valutarisikoen i hele løbetiden for et 10-årigt fastforrentet lån angivet i en udenlandsk valuta.
IAS 21 requires any foreign exchange gains and losses on monetary assets and monetary liabilities to be recognised in profit or loss.
Virksomheden har imidlertid kun brug for en fastforrentet eksponering i sin funktionelle valuta på kort til mellemlang sigt (f.eks. to år) og en variabelt forrentet eksponering i sin funktionelle valuta i den resterende løbetid.
An exception is a monetary item that is designated as a hedging instrument in a cash flow hedge (see paragraph 6.5.11), a hedge of a net investment (see paragraph 6.5.13) or a fair value hedge of an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 (see paragraph 6.5.8).
Ved udgangen af hver af de toårige perioder (dvs. løbende hvert andet år) fastsætter virksomheden de næste to års renteeksponering (hvis virksomheden i lyset af det aktuelle renteniveau vil fastsætte renten).
A For the purpose of recognising foreign exchange gains and losses under IAS 21, a financial asset measured at fair value through other comprehensive income in accordance with paragraph 4.1.2 A is treated as a monetary item.
I en sådan situation kan en virksomhed indgå en 10-årig fast/variabel valutaswap, hvor det fastforrentede lån i udenlandsk valuta udveksles med en variabelt forrentet eksponering i den funktionelle valuta.
Accordingly, such a financial asset is treated as an asset measured at amortised cost in the foreign currency.
Dette suppleres med en toårig renteswap, som på grundlag af den funktionelle valuta udveksler det variabelt forrentede lån med et fastforrentet lån.
Exchange differences on the amortised cost are recognised in profit or loss and other changes in the carrying amount are recognised in accordance with paragraph 5.7.10.
Det fastforrentede lån i fremmed valuta og den 10-årige faste/variable valutaswap betragtes således i risikostyringen samlet som en 10-årig variabelt forrentet eksponering i den funktionelle valuta.
Paragraph 5.7.5 permits an entity to make an irrevocable election to present in other comprehensive income subsequent changes in the fair value of particular investments in equity instruments.
Når en virksomhed klassificerer den sikrede post på grundlag af den aggregerede eksponering, tager den højde for den kombinerede virkning af de poster, som udgør den aggregerede eksponering, med henblik på at vurdere sikringseffektiviteten og måle sikringsineffektiviteten.
Such an investment is not a monetary item.
De poster, der udgør den aggregerede eksponering, bliver imidlertid fortsat regnskabsmæssigt behandlet separat.
Accordingly, the gain or loss that is presented in other comprehensive income in accordance with paragraph 5.7.5 includes any related foreign exchange component.
Det betyder f.eks.:
If there is a hedging relationship between a non-derivative monetary asset and a non-derivative monetary liability, changes in the foreign currency component of those financial instruments are presented in profit or loss.
at afledte finansielle instrumenter, som indgår i en aggregeret eksponering, indregnes som separate aktiver eller forpligtelser målt til dagsværdi, og
When an entity designates a financial liability as at fair value through profit or loss, it must determine whether presenting in other comprehensive income the effects of changes in the liability's credit risk would create or enlarge an accounting mismatch in profit or loss.
at, hvis et sikringsforhold klassificeres mellem de poster, der udgør den aggregerede eksponering, skal den måde, hvorpå et afledt finansielt instrument indregnes i en aggregeret eksponering, være forenelig med klassifikationen af det afledte finansielle instrument som sikringsinstrumentet på det aggregerede niveau.
An accounting mismatch would be created or enlarged if presenting the effects of changes in the liability's credit risk in other comprehensive income would result in a greater mismatch in profit or loss than if those amounts were presented in profit or loss.