natgillin/translations-raw huggingface dataset:
Hvis en virksomhed udarbejder delårsregnskab i overensstemmelse med IAS 34 Præsentation af delårsregnskaber, behøver virksomheden ikke at anvende kravene i denne standard på delårsperioder før datoen for den første anvendelse, hvis dette er praktisk umuligt (som defineret i IAS 8).
At the date of initial application, an entity shall determine whether the treatment in paragraph 5.7.7 would create or enlarge an accounting mismatch in profit or loss on the basis of the facts and circumstances that exist at the date of initial application.
Værdiforringelse (afsnit 5.5)
This Standard shall be applied retrospectively on the basis of that determination.
En virksomhed skal anvende kravene til værdiforringelse i afsnit 5.5 med tilbagevirkende kraft i overensstemmelse med IAS 8 i henhold til afsnit 7.2.15 og 7.2.18-7.2.20.
Despite the requirement in paragraph 7.2.1, an entity that adopts the classification and measurement requirements of this Standard (which include the requirements related to amortised cost measurement for financial assets and impairment in Sections 5.4 and 5.5) shall provide the disclosures set out in paragraphs 42L–42O of IFRS 7 but need not restate prior periods.
Fra datoen for den første anvendelse skal en virksomhed bruge de rimelige og dokumenterede oplysninger, som den har adgang til uden urimelig udgift eller indsats, til at vurdere kreditrisikoen på den dato, hvor et finansielt instrument oprindeligt blev indregnet (eller for lånetilsagn og finansielle garantikontrakter på den dato, hvor virksomheden blev part i det uigenkaldelige tilsagn i henhold til afsnit 5.5.6), og sammenligne den med kreditrisikoen på datoen for den første anvendelse af denne standard.
The entity may restate prior periods if, and only if, it is possible without the use of hindsight.
Når en virksomhed vurderer, hvorvidt der har været en væsentlig stigning i kreditrisikoen siden den første indregning, kan den anvende:
If an entity does not restate prior periods, the entity shall recognise any difference between the previous carrying amount and the carrying amount at the beginning of the annual reporting period that includes the date of initial application in the opening retained earnings (or other component of equity, as appropriate) of the annual reporting period that includes the date of initial application.
kravene i afsnit 5.5.10 og B5.5.22-B5.5.24 og
However, if an entity restates prior periods, the restated financial statements must reflect all of the requirements in this Standard.
den afkræftelige formodning i afsnit 5.5.11 for kontraktlige betalinger, der er overskredet med mere end 30 dage, hvis en virksomhed vil anvende kravene til værdiforringelse ved at identificere væsentlige stigninger i kreditrisikoen siden den første indregning for disse finansielle instrumenter på grundlag af oplysninger om forfaldne beløb.
If an entity's chosen approach to applying IFRS 9 results in more than one date of initial application for different requirements, this paragraph applies at each date of initial application (see paragraph 7.2.2).
Hvis det på datoen for den første anvendelse ville kræve urimelig udgift eller indsats at vurdere, hvorvidt der har været en væsentlig stigning i kreditrisikoen siden første indregning, skal en virksomhed indregne en hensættelse til tab til et beløb, der svarer til de forventede kredittab i løbetiden, på hver enkelt balancedag, indtil indregning af det finansielle instrument ophører (medmindre det finansielle instrument er forbundet med en lav kreditrisiko på balancedagen, i hvilket tilfælde afsnit 7.2.19, litra a), finder anvendelse).
This would be the case, for example, if an entity elects to early apply only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in accordance with paragraph 7.1.2 before applying the other requirements in this Standard.
Overgang for regnskabsmæssig sikring (kapitel 6)
If an entity prepares interim financial reports in accordance with IAS 34 Interim Financial Reporting the entity need not apply the requirements in this Standard to interim periods prior to the date of initial application if it is impracticable (as defined in IAS 8).
Når en virksomhed første gang anvender denne standard, kan den i sin regnskabspraksis vælge at anvende kravene til regnskabsmæssig sikring i IAS 39 i stedet for kravene i denne standards kapitel 6.
Impairment (Section 5.5)
En virksomhed skal anvende denne regnskabspraksis på alle sine sikringsforhold.
An entity shall apply the impairment requirements in Section 5.5 retrospectively in accordance with IAS 8 subject to paragraphs 7.2.15 and 7.2.18–7.2.20.
En virksomhed, som vælger den regnskabspraksis, skal også anvende IFRIC 16 Sikring af en nettoinvestering i en udenlandsk virksomhed uden de ændringer, der tilpasser nævnte fortolkningsbidrag til kravene i denne standards kapitel 6.
At the date of initial application, an entity shall use reasonable and supportable information that is available without undue cost or effort to determine the credit risk at the date that a financial instrument was initially recognised (or for loan commitments and financial guarantee contracts at the date that the entity became a party to the irrevocable commitment in accordance with paragraph 5.5.6) and compare that to the credit risk at the date of initial application of this Standard.
Bortset fra som angivet i afsnit 7.2.26, skal en virksomhed anvende kravene til regnskabsmæssig sikring i denne standard fremadrettet.
When determining whether there has been a significant increase in credit risk since initial recognition, an entity may apply:
For at anvende regnskabsmæssig sikring fra datoen for den første anvendelse af kravene til regnskabsmæssig sikring i denne standard skal alle kriterierne være opfyldt på den dato.
the requirements in paragraphs 5.5.10 and B5.5.22–B5.5.24; and
Sikringsforhold, der opfylder betingelserne for regnskabsmæssig sikring i henhold til IAS 39, og som også opfylder kriterierne for regnskabsmæssig sikring i henhold til denne standard (jf. afsnit 6.4.1), under hensyntagen til en eventuel genskabelse af balancen i sikringsforholdet ved overgangen (jf. afsnit 7.2.25, litra b)), skal betragtes som fortsættende sikringsforhold.
the rebuttable presumption in paragraph 5.5.11 for contractual payments that are more than 30 days past due if an entity will apply the impairment requirements by identifying significant increases in credit risk since initial recognition for those financial instruments on the basis of past due information.
Ved den første anvendelse af kravene til regnskabsmæssig sikring i denne standard:
If, at the date of initial application, determining whether there has been a significant increase in credit risk since initial recognition would require undue cost or effort, an entity shall recognise a loss allowance at an amount equal to lifetime expected credit losses at each reporting date until that financial instrument is derecognised (unless that financial instrument is low credit risk at a reporting date, in which case paragraph 7.2.19(a) applies).
kan en virksomhed begynde at anvende kravene fra det tidspunkt, hvor den ophører med at anvende kravene til regnskabsmæssig sikring i IAS 39, og
Transition for hedge accounting (Chapter 6)
skal en virksomhed betragte sikringsforholdet i IAS 39 som udgangspunktet for genskabelse af balancen i sikringsraten for et fortsættende sikringsforhold, hvis det er relevant.
When an entity first applies this Standard, it may choose as its accounting policy to continue to apply the hedge accounting requirements of IAS 39 instead of the requirements in Chapter 6 of this Standard.
Eventuelle gevinster eller tab ved en sådan genskabelse af balancen indregnes i resultatet.
An entity shall apply that policy to all of its hedging relationships.
Som en undtagelse til den fremadrettede anvendelse af kravene til regnskabsmæssig sikring i denne standard:
An entity that chooses that policy shall also apply IFRIC 16 Hedges of a Net Investment in a Foreign Operation without the amendments that conform that Interpretation to the requirements in Chapter 6 of this Standard.
skal en virksomhed anvende den regnskabsmæssige behandling af optioners tidsmæssige værdi i henhold til afsnit 6.5.15 med tilbagevirkende kraft, hvis det kun var ændringen i en options indre værdi, der blev klassificeret som et sikringsinstrument i et sikringsforhold i henhold til IAS 39.
Except as provided in paragraph 7.2.26, an entity shall apply the hedge accounting requirements of this Standard prospectively.
Denne anvendelse med tilbagevirkende kraft finder kun anvendelse på de sikringsforhold, der eksisterede i begyndelsen af den komparative periode eller blev klassificeret derefter.
To apply hedge accounting from the date of initial application of the hedge accounting requirements of this Standard, all qualifying criteria must be met as at that date.
kan en virksomhed anvende den regnskabsmæssige behandling af terminskontrakters terminsdel i henhold til afsnit 6.5.16 med tilbagevirkende kraft, hvis det kun var ændringen i en terminskontrakts spotdel, der blev klassificeret som et sikringsinstrument i et sikringsforhold i henhold til IAS 39.
Hedging relationships that qualified for hedge accounting in accordance with IAS 39 that also qualify for hedge accounting in accordance with the criteria of this Standard (see paragraph 6.4.1), after taking into account any rebalancing of the hedging relationship on transition (see paragraph 7.2.25(b), shall be regarded as continuing hedging relationships.
Hvis en virksomhed vælger at anvende denne regnskabsmæssige behandling med tilbagevirkende kraft, skal den desuden anvendes på alle sikringsforhold, der opfylder kriterierne herfor (dvs. at det ikke er muligt at anvende den på enkelte sikringsforhold).
On initial application of the hedge accounting requirements of this Standard, an entity:
Den regnskabsmæssige behandling af valutaspænd (jf. afsnit 6.5.16) kan anvendes med tilbagevirkende kraft for de sikringsforhold, der eksisterede i begyndelsen af den tidligste komparative periode eller blev klassificeret derefter
may start to apply those requirements from the same point in time as it ceases to apply the hedge accounting requirements of IAS 39; and
skal en virksomhed med tilbagevirkende kraft anvende kravet i afsnit 6.5.6 om, at sikringsinstrumentet ikke er udløbet eller afviklet, hvis:
shall consider the hedge ratio in accordance with IAS 39 as the starting point for rebalancing the hedge ratio of a continuing hedging relationship, if applicable.
parterne i et sikringsinstrument som følge af love eller retsforskrifter eller indførelsen af love eller retsforskrifter aftaler, at en eller flere clearingmodparter erstatter deres oprindelige modpart og bliver den nye modpart for hver af parterne, og
Any gain or loss from such a rebalancing shall be recognised in profit or loss.
Virksomheder, der har anvendt IFRS 9 (2009), IFRS 9 (2010) eller IFRS 9 (2013) før ikrafttrædelsesdatoen
As an exception to prospective application of the hedge accounting requirements of this Standard, an entity:
En virksomhed skal anvende overgangskravene i afsnit 7.2.21-7.2.26 på den relevante dato for den første anvendelse.
shall apply the accounting for the time value of options in accordance with paragraph 6.5.15 retrospectively if, in accordance with IAS 39, only the change in an option's intrinsic value was designated as a hedging instrument in a hedging relationship.
En virksomhed må kun anvende de enkelte overgangbestemmelser i afsnit 7.2.3-7.2.14 og 7.2.17-7.2.26 én gang (dvs. hvis en virksomhed vælger at anvende IFRS 9 på en måde, som omfatter mere end én dato for første anvendelse, må den ikke anvende nogen af disse bestemmelser igen, hvis de allerede er blevet anvendt tidligere).
This retrospective application applies only to those hedging relationships that existed at the beginning of the earliest comparative period or were designated thereafter.
(Jf. afsnit 7.2.2. og 7.3.2.)
may apply the accounting for the forward element of forward contracts in accordance with paragraph 6.5.16 retrospectively if, in accordance with IAS 39, only the change in the spot element of a forward contract was designated as a hedging instrument in a hedging relationship.
En virksomhed, som anvendte IFRS 9 (2009), IFRS 9 (2010) eller IFRS 9 (2013) og derefter anvender denne standard:
In addition, if an entity elects retrospective application of this accounting, it shall be applied to all hedging relationships that qualify for this election (ie on transition this election is not available on a hedging-relationship-by-hedging-relationship basis).
skal tilbagekalde den tidligere klassifikation af et finansielt aktiv som målt til dagsværdi gennem resultatet, hvis en sådan klassifikation tidligere blev foretaget i henhold til betingelsen i afsnit 4.1.5, men betingelsen ikke længere er opfyldt som følge af anvendelsen af denne standard
The accounting for foreign currency basis spreads (see paragraph 6.5.16) may be applied retrospectively for those hedging relationships that existed at the beginning of the earliest comparative period or were designated thereafter.
kan klassificere et finansielt aktiv som målt til dagsværdi gennem resultatet, hvis en sådan klassifikation ikke tidligere opfyldte betingelsen i afsnit 4.1.5, men nu opfylder betingelsen som følge af anvendelsen af denne standard
shall apply retrospectively the requirement of paragraph 6.5.6 that there is not an expiration or termination of the hedging instrument if:
skal tilbagekalde den tidligere klassifikation af en finansiel forpligtelse som målt til dagsværdi gennem resultatet, hvis en sådan klassifikation tidligere blev foretaget i henhold til betingelsen i afsnit 4.2.2, litra a), men betingelsen ikke længere er opfyldt som følge af anvendelsen af denne standard
as a consequence of laws or regulations, or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties; and
kan klassificere en finansiel forpligtelse som målt til dagsværdi gennem resultatet, hvis en sådan klassifikation ikke tidligere opfyldte betingelsen i afsnit 4.2.2, litra a), men nu opfylder betingelsen som følge af anvendelsen af denne standard.
Entities that have applied IFRS 9 (2009), IFRS 9 (2010) or IFRS 9 (2013) early
En sådan klassifikation og tilbagekaldelse foretages på grundlag af de forhold og omstændigheder, der er gældende på datoen for den første anvendelse af denne standard.
An entity shall apply the transition requirements in paragraphs 7.2.1–7.2.26 at the relevant date of initial application.
OPHÆVELSE AF IFRIC 9, IFRS 9 (2009), IFRS 9 (2010) OG IFRS 9 (2013)
An entity shall apply each of the transition provisions in paragraphs 7.2.3–7.2.14 and 7.2.17–7.2.26 only once (ie if an entity chooses an approach of applying IFRS 9 that involves more than one date of initial application, it cannot apply any of those provisions again if they were already applied at an earlier date).
Denne standard erstatter IFRIC 9 Omvurdering af indbyggede afledte finansielle instrumenter.
(See paragraphs 7.2.2 and 7.3.2.)
De krav, der blev tilføjet IFRS 9 i oktober 2010, indarbejdede de krav, der tidligere indgik i afsnit 5 og 7 i IFRIC 9.
An entity that applied IFRS 9 (2009), IFRS 9 (2010) or IFRS 9 (2013) and subsequently applies this Standard:
Som en konsekvensændring indarbejdede IFRS 1 Førstegangsanvendelse af internationale regnskabsstandarder de krav, der tidligere indgik i afsnit 8 i IFRIC 9.
shall revoke its previous designation of a financial asset as measured at fair value through profit or loss if that designation was previously made in accordance with the condition in paragraph 4.1.5 but that condition is no longer satisfied as a result of the application of this Standard;
et finansielt aktivs eller en finansiel forpligtelses amortiserede kostpris
may designate a financial asset as measured at fair value through profit or loss if that designation would not have previously satisfied the condition in paragraph 4.1.5 but that condition is now satisfied as a result of the application of this Standard;
Definition af begreber
shall revoke its previous designation of a financial liability as measured at fair value through profit or loss if that designation was previously made in accordance with the condition in paragraph 4.2.2(a) but that condition is no longer satisfied as a result of the application of this Standard; and
Dette appendiks er en integreret del af standarden.
may designate a financial liability as measured at fair value through profit or loss if that designation would not have previously satisfied the condition in paragraph 4.2.2(a) but that condition is now satisfied as a result of the application of this Standard.
afledt finansielt instrument
Such a designation and revocation shall be made on the basis of the facts and circumstances that exist at the date of initial application of this Standard.
dets værdi ændres som følge af ændringer i en specifik rentesats, kurs på et finansielt instrument, råvarepris, valutakurs, pris- eller renteindeks, kreditvurdering eller kreditindeks eller lignende variabler, forudsat i tilfælde af ikke-finansielle variabler at disse variabler ikke gælder specifikt for en kontrahent (undertiden benævnt det »underliggende instrument«)
WITHDRAWAL OF IFRIC 9, IFRS 9 (2009), IFRS 9 (2010) AND IFRS 9 (2013)
det kræver ingen nettoinvestering ved indgåelsen, eller det kræver en nettoinvestering ved indgåelsen, som er mindre, end hvad der kræves for andre typer kontrakter, der kunne forventes at påvirkes på tilsvarende måde af ændrede markedsvilkår
This Standard supersedes IFRIC 9 Reassessment of Embedded Derivatives.
det afregnes på et fremtidigt tidspunkt.
The requirements added to IFRS 9 in October 2010 incorporated the requirements previously set out in paragraphs 5 and 7 of IFRIC 9.
Der gælder en formodning om, at der kan foretages et pålideligt skøn over pengestrømme og forventet løbetid for en gruppe af ensartede finansielle instrumenter.
This appendix is an integral part of the Standard.
ophør af indregning
The portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date.
et finansielt aktivs regnskabsmæssige bruttoværdi Et finansielt aktivs amortiserede kostpris før regulering for en eventuel hensættelse til tab.
amortised cost of a financial asset or financial liability
afledt finansielt instrument
The amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets, adjusted for any loss allowance.
virksomheden klassificerer den ved første indregning som til dagsværdi gennem resultatet i henhold til afsnit 4.2.2 eller 4.3.5
credit-impaired financial asset
den klassificeres enten ved første indregning eller efterfølgende som til dagsværdi gennem resultatet i henhold til afsnit 6.7.1.
A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred.
udbytte
Evidence that a financial asset is credit-impaired include observable data about the following events:
Et finansielt aktiv er forfaldent, når en modpart har undladt at foretage en betaling, da den forfaldt i henhold til kontrakten. forventede kredittab Det vægtede gennemsnit af kredittab med de respektive risici for misligholdelse som vægte.
significant financial difficulty of the issuer or the borrower;
den effektive rentemetode
a breach of contract, such as a default or past due event;
I de sjældne tilfælde, hvor det ikke er muligt at foretage et pålideligt skøn over pengestrømme eller den resterende løbetid for et finansielt instrument (eller en gruppe af finansielle instrumenter), skal virksomheden imidlertid anvende de kontraktlige pengestrømme i hele kontraktperioden for det finansielle instrument (eller gruppen af finansielle instrumenter). kredittab
credit loss
forventede kredittab
The difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive (ie all cash shortfalls), discounted at the original effective interest rate (or credit-adjusted effective interest rate for purchased or originated credit-impaired financial assets).
Forholdet mellem mængden af sikringsinstrumentet og mængden af den sikrede post med hensyn til deres relative vægtning. som besiddes med handelshensigt Et finansielt aktiv eller en finansiel forpligtelse, som:
credit-adjusted effective interest rate
fast aftale
The rate that exactly discounts the estimated future cash payments or receipts through the expected life of the financial asset to the amortised cost of a financial asset that is a purchased or originated credit-impaired financial asset.
forventet transaktion
When calculating the credit-adjusted effective interest rate, an entity shall estimate the expected cash flows by considering all contractual terms of the financial asset (for example, prepayment, extension, call and similar options) and expected credit losses.
transaktionsomkostninger
The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see paragraphs B5.4.1-B5.4.3), transaction costs, and all other premiums or discounts.
som besiddes med handelshensigt
There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably.
hensættelse til tab
However, in those rare cases when it is not possible to reliably estimate the cash flows or the remaining life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments).
omklassificeringsdato
derecognition
almindeligt køb eller salg
The removal of a previously recognised financial asset or financial liability from an entity's statement of financial position.
I nogle tilfælde er det ikke muligt at identificere en enkeltstående, isoleret begivenhed.
derivative
Det er snarere den samlede virkning af flere begivenheder, som kan have forårsaget værdiforringelsen af de finansielle aktiver.
A financial instrument or other contract within the scope of this Standard with all three of the following characteristics.
Følgende udtryk er defineret i afsnit 11 i IAS 32, appendiks A i IFRS 7, appendiks A i IFRS 13 eller appendiks A i IFRS 15 og bruges i denne standard med den i IAS 32, IFRS 7, IFRS 13 eller IFRS 15 anførte betydning:
its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the 'underlying').
kreditrisiko [1]
it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.
egenkapitalinstrument
it is settled at a future date.
dagsværdi
dividends
finansielt aktiv
Distributions of profits to holders of equity instruments in proportion to their holdings of a particular class of capital.
finansielt instrument
effective interest method
finansiel forpligtelse
The method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period.
transaktionspris.
effective interest rate