natgillin/translations-raw huggingface dataset:
Et afledt finansielt instrument, som er indbygget i en forsikringskontrakt er nært forbundet med hovedforsikringskontrakten, hvis det indbyggede afledte finansielle instrument og hovedforsikringskontrakten er så indbyrdes afhængige, at en virksomhed ikke kan foretage separat måling af det indbyggede afledte finansielle instrument (dvs. uden at vurdere hovedkontrakten).
The underlying pool of instruments may also include instruments that:
Instrumenter, der indeholder indbyggede afledte finansielle instrumenter
reduce the cash flow variability of the instruments in paragraph B4.1.23 and, when combined with the instruments in paragraph B4.1.23, result in cash flows that are solely payments of principal and interest on the principal amount outstanding (eg an interest rate cap or floor or a contract that reduces the credit risk on some or all of the instruments in paragraph B4.1.23); or
Som beskrevet i afsnit B4.3.1 skal en virksomhed, når den bliver part i en sammensat kontrakt med en hovedkontrakt, der ikke er et aktiv, som ligger inden for denne standards anvendelsesområde, og med ét eller flere indbyggede afledte finansielle instrumenter, i henhold til afsnit 4.3.3 identificere et sådant indbygget afledt finansielt instrument, vurdere, om det skal udskilles fra hovedkontrakten, og for dem, der skal udskilles, måle de afledte finansielle instrumenter til dagsværdi ved første indregning og efterfølgende.
align the cash flows of the tranches with the cash flows of the pool of underlying instruments in paragraph B4.1.23 to address differences in and only in:
Disse krav kan være mere komplicerede eller resultere i mindre pålidelige målinger, end hvis hele instrumentet måles til dagsværdi gennem resultatet.
whether the interest rate is fixed or floating;
Derfor tillader denne standard, at hele den sammensatte kontrakt klassificeres som til dagsværdi gennem resultatet.
the currency in which the cash flows are denominated, including inflation in that currency; or
En sådan klassifikation kan anvendes, uanset om afsnit 4.3.3 kræver, at de indbyggede afledte instrumenter udskilles fra hovedkontrakten, eller ikke tillader en sådan udskillelse.
the timing of the cash flows.
Afsnit 4.3.5 berettiger imidlertid ikke til en klassifikation af den sammensatte kontrakt som til dagsværdi gennem resultatet i de tilfælde, der er beskrevet i afsnit 4.3.5, litra a) og b), eftersom dette hverken ville reducere kompleksiteten eller øge pålideligheden.
If any instrument in the pool does not meet the conditions in either paragraph B4.1.23 or paragraph B4.1.24, the condition in paragraph B4.1.21(b) is not met.
Omvurdering af indbyggede afledte finansielle instrumenter
In performing this assessment, a detailed instrument-by-instrument analysis of the pool may not be necessary.
I henhold til afsnit 4.3.3 skal en virksomhed vurdere, om et indbygget afledt finansielt instrument skal udskilles fra hovedkontrakten og regnskabsmæssigt behandles som et afledt finansielt instrument, når virksomheden for første gang bliver part i kontrakten.
However, an entity must use judgement and perform sufficient analysis to determine whether the instruments in the pool meet the conditions in paragraphs B4.1.23–B4.1.24.
Efterfølgende omvurdering er forbudt, medmindre der sker en ændring i kontraktbetingelserne, som i betydelig grad ændrer de pengestrømme, der ellers ville være påkrævet i henhold til kontrakten, i hvilket tilfælde en revurdering er påkrævet.
(See also paragraph B4.1.18 for guidance on contractual cash flow characteristics that have only a de minimis effect.)
En virksomhed afgør, om en ændring af pengestrømmene er betydelig, ved at vurdere, i hvilket omfang de forventede fremtidige pengestrømme, der er forbundet med det indbyggede afledte finansielle instrument, hovedkontrakten eller begge, er ændret, og hvorvidt ændringen er betydelig i forhold til de tidligere forventede pengestrømme forbundet med kontrakten.
If the holder cannot assess the conditions in paragraph B4.1.21 at initial recognition, the tranche must be measured at fair value through profit or loss.
B4.3.12 Afsnit B4.3.11 finder ikke anvendelse på indbyggede afledte finansielle instrumenter i kontrakter, der er erhvervet ved:
If the underlying pool of instruments can change after initial recognition in such a way that the pool may not meet the conditions in paragraphs B4.1.23–B4.1.24, the tranche does not meet the conditions in paragraph B4.1.21 and must be measured at fair value through profit or loss.
en virksomhedssammenslutning (som defineret i IFRS 3 Virksomhedssammenslutninger),
However, if the underlying pool includes instruments that are collateralised by assets that do not meet the conditions in paragraphs B4.1.23–B4.1.24, the ability to take possession of such assets shall be disregarded for the purposes of applying this paragraph unless the entity acquired the tranche with the intention of controlling the collateral.
en sammenslutning af virksomheder under samme bestemmende indflydelse som beskrevet i afsnit B1-B4 i IFRS 3 eller
Option to designate a financial asset or financial liability as at fair value through profit or loss (Sections 4.1 and 4.2)
oprettelse af et joint venture som defineret i IFRS 11 Fælles ordninger
Subject to the conditions in paragraphs 4.1.5 and 4.2.2, this Standard allows an entity to designate a financial asset, a financial liability, or a group of financial instruments (financial assets, financial liabilities or both) as at fair value through profit or loss provided that doing so results in more relevant information.
eller en eventuel omvurdering heraf på overtagelsestidspunktet.
The decision of an entity to designate a financial asset or financial liability as at fair value through profit or loss is similar to an accounting policy choice (although, unlike an accounting policy choice, it is not required to be applied consistently to all similar transactions).
[1]
When an entity has such a choice, paragraph 14(b) of IAS 8 requires the chosen policy to result in the financial statements providing reliable and more relevant information about the effects of transactions, other events and conditions on the entity's financial position, financial performance or cash flows.
Omklassifikation af finansielle aktiver (afsnit 4.4)
For example, in the case of designation of a financial liability as at fair value through profit or loss, paragraph 4.2.2 sets out the two circumstances when the requirement for more relevant information will be met.
Omklassifikation af finansielle aktiver
Accordingly, to choose such designation in accordance with paragraph 4.2.2, the entity needs to demonstrate that it falls within one (or both) of these two circumstances.
I henhold til afsnit 4.4.1 skal en virksomhed omklassificere finansielle aktiver, hvis virksomheden ændrer sin forretningsmodel til styring af disse finansielle aktiver.
Designation eliminates or significantly reduces an accounting mismatch
Det forventes, at sådanne ændringer vil være ret sjældne.
Measurement of a financial asset or financial liability and classification of recognised changes in its value are determined by the item's classification and whether the item is part of a designated hedging relationship.
Sådanne ændringer vedtages af virksomhedens øverste ledelse efter eksterne eller interne ændringer og skal være væsentlig for virksomhedens drift og kunne påvises over for eksterne parter.
Those requirements can create a measurement or recognition inconsistency (sometimes referred to as an ‘accounting mismatch’) when, for example, in the absence of designation as at fair value through profit or loss, a financial asset would be classified as subsequently measured at fair value through profit or loss and a liability the entity considers related would be subsequently measured at amortised cost (with changes in fair value not recognised).
Følgelig vil en ændring i virksomhedens forretningsmodel kun være nødvendig, når en virksomhed enten begynder eller ophører med at udføre en aktivitet, der er væsentlig for dens drift.
In such circumstances, an entity may conclude that its financial statements would provide more relevant information if both the asset and the liability were measured as at fair value through profit or loss.
En virksomhed har en portefølje af lån på markedsvilkår, som den har til hensigt at sælge på kort sigt.
an entity has liabilities under insurance contracts whose measurement incorporates current information (as permitted by paragraph 24 of IFRS 4) and financial assets that it considers to be related and that would otherwise be measured at either fair value through other comprehensive income or amortised cost.
Virksomheden opkøber en virksomhed, som forvalter lån på markedsvilkår og har en forretningsmodel, der går ud på at besidde lån for at modtage de kontraktlige pengestrømme.
an entity has financial assets, financial liabilities or both that share a risk, such as interest rate risk, and that gives rise to opposite changes in fair value that tend to offset each other.
Porteføljen af lån på markedsvilkår er ikke længere til salg, og porteføljen forvaltes nu sammen med de erhvervede lån på markedsvilkår og besiddes for at modtage de kontraktlige pengestrømme.
However, only some of the instruments would be measured at fair value through profit or loss (for example, those that are derivatives, or are classified as held for trading).
Et finansieringsselskab beslutter at nedlægge sin realkreditforretning for detailkunder.
It may also be the case that the requirements for hedge accounting are not met because, for example, the requirements for hedge effectiveness in paragraph 6.4.1 are not met.
Der tages ikke flere nye kunder ind, og finansieringsselskabet markedsfører aktivt sin realkreditlåneportefølje.
an entity has financial assets, financial liabilities or both that share a risk, such as interest rate risk, that gives rise to opposite changes in fair value that tend to offset each other and none of the financial assets or financial liabilities qualifies for designation as a hedging instrument because they are not measured at fair value through profit or loss.
En ændring i formålet med virksomhedens forretningsmodel skal gennemføres før omklassificeringsdatoen.
Furthermore, in the absence of hedge accounting there is a significant inconsistency in the recognition of gains and losses.
Hvis et finansieringsselskab f.eks. den 15. februar beslutter at nedlægge sin realkreditforretning for detailkunder og derfor skal omklassificere alle berørte finansielle aktiver den 1. april (dvs. den første dag i virksomhedens næste regnskabsperiode), må virksomheden ikke tage nye kunder ind eller på anden måde foretage aktiviteter, der er forenelige med den tidligere forretningsmodel, efter den 15. februar.
For example, the entity has financed a specified group of loans by issuing traded bonds whose changes in fair value tend to offset each other.
Følgende er ikke ændringer i en forretningsmodel:
If, in addition, the entity regularly buys and sells the bonds but rarely, if ever, buys and sells the loans, reporting both the loans and the bonds at fair value through profit or loss eliminates the inconsistency in the timing of the recognition of the gains and losses that would otherwise result from measuring them both at amortised cost and recognising a gain or loss each time a bond is repurchased.
En ændring i virksomhedens hensigt vedrørende bestemte finansielle aktiver (selv i tilfælde af betydelige ændringer i markedsforholdene).
In cases such as those described in the preceding paragraph, to designate, at initial recognition, the financial assets and financial liabilities not otherwise so measured as at fair value through profit or loss may eliminate or significantly reduce the measurement or recognition inconsistency and produce more relevant information.
Midlertidigt bortfald af et bestemt marked for finansielle aktiver.
For practical purposes, the entity need not enter into all of the assets and liabilities giving rise to the measurement or recognition inconsistency at exactly the same time.
Overførsel af finansielle aktiver mellem dele af virksomheden med forskellige forretningsmodeller.
A reasonable delay is permitted provided that each transaction is designated as at fair value through profit or loss at its initial recognition and, at that time, any remaining transactions are expected to occur.
MÅLING (KAPITEL 5)
It would not be acceptable to designate only some of the financial assets and financial liabilities giving rise to the inconsistency as at fair value through profit or loss if to do so would not eliminate or significantly reduce the inconsistency and would therefore not result in more relevant information.
Første måling (afsnit 5.1)
However, it would be acceptable to designate only some of a number of similar financial assets or similar financial liabilities if doing so achieves a significant reduction (and possibly a greater reduction than other allowable designations) in the inconsistency.
Dagsværdien af et finansielt instrument ved første indregning er normalt transaktionsprisen (dvs. dagsværdien af det betalte eller modtagne vederlag, jf. også afsnit B5.1.2A og IFRS 13).
For example, assume an entity has a number of similar financial liabilities that sum to CU100 and a number of similar financial assets that sum to CU50 but are measured on a different basis.
Hvis en del af det betalte vederlag dækker noget andet end det finansielle instrument, skal en virksomhed måle dagsværdien af det finansielle instrument.
The entity may significantly reduce the measurement inconsistency by designating at initial recognition all of the assets but only some of the liabilities (for example, individual liabilities with a combined total of CU45) as at fair value through profit or loss.
Dagsværdien af et langfristet lån eller tilgodehavende, som ikke er rentebærende, kan eksempelvis skønnes som nutidsværdien af alle fremtidige indbetalinger diskonteret ved anvendelse af gældende markedsrenter for et lignende instrument (lignende for så vidt angår valuta, løbetid, rentetype og andre faktorer) med en tilsvarende kreditvurdering.
However, because designation as at fair value through profit or loss can be applied only to the whole of a financial instrument, the entity in this example must designate one or more liabilities in their entirety.
Alle yderligere udlånte beløb er en omkostning eller en reduktion af indtægterne, medmindre de opfylder kriterierne for indregning som en anden type aktiv.
It could not designate either a component of a liability (eg changes in value attributable to only one risk, such as changes in a benchmark interest rate) or a proportion (ie percentage) of a liability.
Hvis renten på et lån hidrørende fra en virksomhed ikke er markedsrenten (hvis den eksempelvis er 5 %, hvor markedsrenten for tilsvarende lån er 8 %), og virksomheden modtager et forudbetalt honorar som kompensation, skal virksomheden indregne lånet til dagsværdi, dvs. med fradrag af det modtagne honorar.
A group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis
Den bedste indikation af dagsværdien af et finansielt instrument ved første indregning er normalt transaktionsprisen (dvs. dagsværdien af det betalte eller modtagne vederlag), jf. også IFRS 13).
An entity may manage and evaluate the performance of a group of financial liabilities or financial assets and financial liabilities in such a way that measuring that group at fair value through profit or loss results in more relevant information.
Hvis en virksomhed fastslår, at der er en forskel mellem dagsværdien ved første indregning og transaktionsprisen som nævnt i afsnit 5.1.1A, skal virksomheden tage dette instrument i betragtning på dette tidspunkt som følger:
The focus in this instance is on the way the entity manages and evaluates performance, instead of on the nature of its financial instruments.
ved målingen i henhold til afsnit 5.1.1, hvis dagsværdien indikeres af en officiel markedskurs på et aktivt marked for et aktiv eller en forpligtelse af samme type (dvs. et niveau 1-input), eller baseret på en værdiansættelsesmetode, der kun anvender oplysninger fra observerede markeder.
For example, an entity may use this condition to designate financial liabilities as at fair value through profit or loss if it meets the principle in paragraph 4.2.2(b) and the entity has financial assets and financial liabilities that share one or more risks and those risks are managed and evaluated on a fair value basis in accordance with a documented policy of asset and liability management.
En virksomhed skal indregne forskellen mellem dagsværdien ved første indregning og transaktionsprisen i resultatopgørelsen
An example could be an entity that has issued ‘structured products’ containing multiple embedded derivatives and manages the resulting risks on a fair value basis using a mix of derivative and non-derivative financial instruments.
i alle andre tilfælde, ved målingen i henhold til afsnit 5.1.1, tilpasset til at udligne forskellen mellem dagsværdien ved første indregning og transaktionsprisen.
As noted above, this condition relies on the way the entity manages and evaluates performance of the group of financial instruments under consideration.
Efter første indregning skal en virksomhed kun indregne denne udskudte forskel i resultatopgørelsen i det omfang, at den er opstået som følge af en ændring i en faktor (herunder tid), som markedsdeltagere ville tage i betragtning ved værdiansættelsen af aktivet eller forpligtelsen.
Accordingly, (subject to the requirement of designation at initial recognition) an entity that designates financial liabilities as at fair value through profit or loss on the basis of this condition shall so designate all eligible financial liabilities that are managed and evaluated together.
Efterfølgende måling (afsnit 5.2 og 5.3)
Documentation of the entity's strategy need not be extensive but should be sufficient to demonstrate compliance with paragraph 4.2.2(b).
Hvis et finansielt instrument, som tidligere blev indregnet som et finansielt aktiv, måles til dagsværdi gennem resultatet, og denne er negativ, er det en finansiel forpligtelse målt i overensstemmelse med afsnit 4.2.1.
Such documentation is not required for each individual item, but may be on a portfolio basis.
Sammensatte kontrakter med hovedkontrakter, der er aktiver, som ligger inden for denne standards anvendelsesområde, måles altid i overensstemmelse med afsnit 4.3.2.
For example, if the performance management system for a department—as approved by the entity's key management personnel—clearly demonstrates that its performance is evaluated on this basis, no further documentation is required to demonstrate compliance with paragraph 4.2.2(b).
Følgende eksempel illustrerer den regnskabsmæssige behandling af transaktionsomkostninger ved den første og efterfølgende måling af et finansielt aktiv målt til dagsværdi med ændringer gennem øvrig totalindkomst i overensstemmelse med enten afsnit 5.7.5 eller 4.1.2A.
Embedded derivatives (Section 4.3)
En virksomhed køber et finansielt aktiv for 100 CU med tillæg af en købsprovision på 2 CU.
When an entity becomes a party to a hybrid contract with a host that is not an asset within the scope of this Standard, paragraph 4.3.3 requires the entity to identify any embedded derivative, assess whether it is required to be separated from the host contract and, for those that are required to be separated, measure the derivatives at fair value at initial recognition and subsequently at fair value through profit or loss.
Først indregner virksomheden aktivet til 102 CU.
If a host contract has no stated or predetermined maturity and represents a residual interest in the net assets of an entity, then its economic characteristics and risks are those of an equity instrument, and an embedded derivative would need to possess equity characteristics related to the same entity to be regarded as closely related.
Regnskabsperioden udløber en dag senere, hvor den officielle markedskurs for aktivet er 100 CU.
If the host contract is not an equity instrument and meets the definition of a financial instrument, then its economic characteristics and risks are those of a debt instrument.
Hvis aktivet skulle sælges, ville der skulle betales en provision på 3 CU.
An embedded non-option derivative (such as an embedded forward or swap) is separated from its host contract on the basis of its stated or implied substantive terms, so as to result in it having a fair value of zero at initial recognition.
På det tidspunkt måler virksomheden aktivet til 100 CU (uden hensyntagen til den eventuelle provision af salget) og indregner et tab på 2 CU i øvrig totalindkomst.
An embedded option-based derivative (such as an embedded put, call, cap, floor or swaption) is separated from its host contract on the basis of the stated terms of the option feature.
Hvis det finansielle aktiv måles til dagsværdi gennem øvrig totalindkomst i overensstemmelse med afsnit 4.1.2A, afskrives transaktionsomkostningerne over resultatet ved hjælp af den effektive rentemetode.
The initial carrying amount of the host instrument is the residual amount after separating the embedded derivative.
Den efterfølgende måling af det finansielle aktiv eller den finansielle forpligtelse og den efterfølgende indregning af gevinster eller tab som omhandlet i afsnit B5.1.2A skal være i overensstemmelse med kravene i denne standard.
Generally, multiple embedded derivatives in a single hybrid contract are treated as a single compound embedded derivative.
Investeringer i egenkapitalinstrumenter og kontrakter vedrørende disse investeringer
However, embedded derivatives that are classified as equity (see IAS 32) are accounted for separately from those classified as assets or liabilities.
Alle investeringer i egenkapitalinstrumenter og kontrakter vedrørende disse instrumenter skal måles til dagsværdi.
In addition, if a hybrid contract has more than one embedded derivative and those derivatives relate to different risk exposures and are readily separable and independent of each other, they are accounted for separately from each other.
I begrænsede tilfælde kan kostprisen dog være et passende skøn over dagsværdien.
The economic characteristics and risks of an embedded derivative are not closely related to the host contract (paragraph 4.3.3(a)) in the following examples.
Dette kan være tilfældet, hvis der er en utilstrækkelig mængde af nyere oplysninger til rådighed til at måle dagsværdien, eller hvis der er en bred vifte af mulige dagsværdimålinger, og kostprisen repræsenterer det bedste skøn over dagsværdien inden for dette område.
In these examples, assuming the conditions in paragraph 4.3.3(b) and (c) are met, an entity accounts for the embedded derivative separately from the host contract.
Eksempler på indikationer på, at kostprisen ikke repræsenterer dagsværdien:
A put option embedded in an instrument that enables the holder to require the issuer to reacquire the instrument for an amount of cash or other assets that varies on the basis of the change in an equity or commodity price or index is not closely related to a host debt instrument.
En væsentlig ændring i resultaterne for den virksomhed, der er investeret i, i forhold til budgetter, planer eller milepæle.
An option or automatic provision to extend the remaining term to maturity of a debt instrument is not closely related to the host debt instrument unless there is a concurrent adjustment to the approximate current market rate of interest at the time of the extension.
Ændringer i forventningerne til, at de tekniske produktmilepæle for den virksomhed, der er investeret i, vil blive opfyldt.
If an entity issues a debt instrument and the holder of that debt instrument writes a call option on the debt instrument to a third party, the issuer regards the call option as extending the term to maturity of the debt instrument provided the issuer can be required to participate in or facilitate the remarketing of the debt instrument as a result of the call option being exercised.