natgillin/translations-raw huggingface dataset:
I appendiks B ophæves afsnit B28-B30 og de tilhørende overskrifter, og afsnit B32 og B42 ændres.
operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application, discounted using the incremental borrowing rate at the date of initial application as described in paragraph C8(a); and
B30 [Ophævet]
Lessors
Immaterielle aktiver
C14 Except as described in paragraph C15, a lessor is not required to make any adjustments on transition for leases in which it is a lessor and shall account for those leases applying this Standard from the date of initial application.
B32 Et immaterielt aktiv, der opfylder det kontraktligt-juridiske kriterium er identificerbart, selv om aktivet er ikke-overdrageligt eller ikke er udskilleligt fra den overtagne virksomhed eller fra andre rettigheder og forpligtelser.
C15 An intermediate lessor shall:
[ophævet]
reassess subleases that were classified as operating leases applying IAS 17 and are ongoing at the date of initial application, to determine whether each sublease should be classified as an operating lease or a finance lease applying this Standard.
Aktiver, der er genstand for operationelle leasingkontrakter, hvor den overtagne virksomhed er leasinggiver
The intermediate lessor shall perform this assessment at the date of initial application on the basis of the remaining contractual terms and conditions of the head lease and sublease at that date.
IFRS 4 Forsikringskontrakter
for subleases that were classified as operating leases applying IAS 17 but finance leases applying this Standard, account for the sublease as a new finance lease entered into at the date of initial application.
Afsnit 4 som ændret ved IFRS 15 ændres, og afsnit 41I tilføjes.
Sale and leaseback transactions before the date of initial application
Virksomheden skal ikke anvende denne standard på:
C16 An entity shall not reassess sale and leaseback transactions entered into before the date of initial application to determine whether the transfer of the underlying asset satisfies the requirements in IFRS 15 to be accounted for as a sale.
kontraktlige rettigheder eller kontraktlige forpligtelser, som er betinget af den fremtidige brug af eller ret til at bruge et ikke-finansielt aktiv (eksempelvis visse licenser, royalties, variable leasingydelser og lignende poster), samt leasingtagers restværdigaranti, der er indbygget i en leasingkontrakt (jf. IFRS 16 Leasingkontrakter, IFRS 15 Omsætning fra kontrakter med kunder og IAS 38 Immaterielle aktiver)
C17 If a sale and leaseback transaction was accounted for as a sale and a finance lease applying IAS 17, the seller-lessee shall:
IKRAFTTRÆDELSESTIDSPUNKT OG OVERGANG
account for the leaseback in the same way as it accounts for any other finance lease that exists at the date of initial application; and
IFRS 16, udstedt i januar 2016, medførte ændring af afsnit 4.
continue to amortise any gain on sale over the lease term.
En virksomhed skal anvende denne ændring, når den anvender IFRS 16.
C18 If a sale and leaseback transaction was accounted for as a sale and operating lease applying IAS 17, the seller-lessee shall:
IFRS 7 Finansielle instrumenter: Oplysninger
account for the leaseback in the same way as it accounts for any other operating lease that exists at the date of initial application; and
Afsnit 29 ændres, og afsnit 44CC tilføjes.
adjust the leaseback right-of-use asset for any deferred gains or losses that relate to off-market terms recognised in the statement of financial position immediately before the date of initial application.
Dagsværdi
Amounts previously recognised in respect of business combinations
Der skal ikke oplyses om dagsværdien:
C19 If a lessee previously recognised an asset or a liability applying IFRS 3 Business Combinations relating to favourable or unfavourable terms of an operating lease acquired as part of a business combination, the lessee shall derecognise that asset or liability and adjust the carrying amount of the right-of-use asset by a corresponding amount at the date of initial application.
for investeringer i egenkapitalinstrumenter, som ikke har en officiel kurs på et aktivt marked for samme type instrument (dvs. et niveau 1-input), eller dermed forbundne afledte finansielle instrumenter, som måles til kostpris i overensstemmelse med IAS 39, fordi deres dagsværdi ikke kan måles pålideligt, eller
References to IFRS 9
for kontrakter med skønsmæssig deltagelse (som beskrevet i IFRS 4), hvis dagsværdien af dette element ikke kan måles pålideligt, eller
C20 If an entity applies this Standard but does not yet apply IFRS 9 Financial Instruments, any reference in this Standard to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
for leasingforpligtelser.
WITHDRAWAL OF OTHER STANDARDS
IFRS 16 Leasingkontrakter, udstedt i januar 2016, medførte ændring af afsnit 29 og B11D.
C21 This Standard supersedes the following Standards and Interpretations:
I appendiks B ændres afsnit B11D.
IAS 17 Leases;
Kvantitative oplysninger om likviditetsrisiko (afsnit 34(a) samt 39(a) og (b))
IFRIC 4 Determining whether an Arrangement contains a Lease;
bruttobeløbet for leasingforpligtelser (før fradrag af finansieringsomkostninger)
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.
IFRS 9 Finansielle instrumenter
Appendix D
Afsnit 2.1 og 5.5.15 ændres, og afsnit 7.1.5 tilføjes.
Amendments to other Standards
Kapitel 2 Anvendelsesområde
This appendix sets out the amendments to other Standards that are a consequence of the IASB issuing this Standard.
Denne standard anvendes af alle virksomheder på alle typer finansielle instrumenter med undtagelse af:
An entity shall apply the amendments for annual periods beginning on or after 1 January 2019.
rettigheder og forpligtelser i henhold til leasingkontrakter, hvor IFRS 16 Leasingkontrakter finder anvendelse.
If an entity applies this Standard for an earlier period, it shall also apply these amendments for that earlier period.
Dog gælder følgende:
An entity is not permitted to apply IFRS 16 before applying IFRS 15 Revenue from Contracts with Customers (see paragraph C1).
for finansielle leasingtilgodehavender (dvs. nettoinvesteringer i finansielle leasingkontrakter) og operationelle leasingtilgodehavender, som er indregnet af leasinggiver, finder kravene i denne standard vedrørende ophør af indregning og værdiforringelse anvendelse
Consequently, for Standards that were effective on 1 January 2016, the amendments in this appendix are presented based on the text of those Standards that was effective on 1 January 2016, as amended by IFRS 15.
for leasingforpligtelser, som er indregnet af leasingtager, finder bestemmelserne i afsnit 3.3.1 i denne standard vedrørende ophør af indregning anvendelse, og
The text of those Standards in this appendix does not include any other amendments that were not effective at 1 January 2016.
for afledte finansielle instrumenter, som er indbygget i leasingkontrakter, finder kravene i denne standard vedrørende indbyggede afledte finansielle instrumenter anvendelse.
For Standards that were not effective on 1 January 2016, the amendments in this appendix are presented based on the text of the initial publication of that Standard, as amended by IFRS 15.
Forenklet fremgangsmåde for tilgodehavender fra salg, kontraktaktiver og leasingtilgodehavender
IFRS 1 First-time Adoption of International Financial Reporting Standards
Uanset afsnit 5.5.3 og 5.5.5 skal en virksomhed altid måle hensættelsen til tab til et beløb, der svarer til de forventede kredittab i løbetiden for:
Paragraph 30 is amended and paragraph 39AB is added.
leasingtilgodehavender, der hidrører fra transaktioner, der falder inden for anvendelsesområdet for IFRS 16, hvis virksomheden i sin regnskabspraksis vælger at måle hensættelsen til tab til et beløb, der svarer til de forventede kredittab i løbetiden.
Use of fair value as deemed cost
Denne regnskabspraksis skal anvendes på alle leasingtilgodehavender, men kan anvendes separat på tilgodehavender fra finansielle og operationelle leasingkontrakter.
If an entity uses fair value in its opening IFRS statement of financial position as deemed cost for an item of property, plant and equipment, an investment property, an intangible asset or a right-of-use asset (see paragraphs D5 and D7), the entity's first IFRS financial statements shall disclose, for each line item in the opening IFRS statement of financial position:
IFRS 16, udstedt i maj 2016, medførte ændring af afsnit 2.1, 5.5.15, B4.3.8, B5.5.34 og B5.5.46.
IFRS 16 Leases, issued in January 2016, amended paragraphs 30, C4, D1, D7, D8B and D9, deleted paragraph D9A and added paragraphs D9B–D9E.
I appendiks B ændres afsnit B4.3.8, B5.5.34 og B5.5.46.
An entity shall apply those amendments when it applies IFRS 16.
Indbyggede afledte finansielle instrumenter (afsnit 4.3)
Paragraph C4 is amended.
De økonomiske karakteristika og risici ved et indbygget afledt finansielt instrument er nært forbundet med hovedkontraktens økonomiske karakteristika og risici i nedenstående eksempler.
Exemptions for business combinations
I disse eksempler behandler virksomheden ikke regnskabsmæssigt det indbyggede afledte finansielle instrument separat fra hovedkontrakten.
C4 If a first-time adopter does not apply IFRS 3 retrospectively to a past business combination, this has the following consequences for that business combination:
Et indbygget afledt finansielt instrument i en hovedleasingkontrakt er nært forbundet med hovedkontrakten, hvis det indbyggede afledte finansielle instrument er i) et inflationsbestemt indeks, som eksempelvis indeksering af leasingydelser i forhold til et forbrugerprisindeks (forudsat at leasingkontrakten ikke er gearet, og indekseringen vedrører inflation i virksomhedens egne økonomiske omgivelser), ii) variable leasingydelser baseret på relateret omsætning eller iii) variable leasingydelser baseret på variable rentesatser.
If an asset acquired, or liability assumed, in a past business combination was not recognised in accordance with previous GAAP, it does not have a deemed cost of zero in the opening IFRS statement of financial position.
Forventede kredittab
Instead, the acquirer shall recognise and measure it in its consolidated statement of financial position on the basis that IFRSs would require in the statement of financial position of the acquiree.
Ved måling af en hensættelse til tab for et leasingtilgodehavende, skal de pengestrømme, der bruges til at bestemme de forventede kredittab, stemme overens med de pengestrømme, der bruges til at måle leasingtilgodehavendet i overensstemmelse med IFRS 16 Leasingkontrakter.
To illustrate: if the acquirer had not, in accordance with its previous GAAP, capitalised leases acquired in a past business combination in which the acquiree was a lessee, it shall capitalise those leases in its consolidated financial statements, as IFRS 16 Leases would require the acquiree to do in its IFRS statementof financial position.
Den tidsmæssige værdi af pengene
Similarly, if the acquirer had not, in accordance with its previous GAAP, recognised a contingent liability that still exists at the date of transition to IFRSs, the acquirer shall recognise that contingent liability at that date unless IAS 37 Provisions, Contingent Liabilities and Contingent Assets would prohibit its recognition in the financial statements of the acquiree.
Forventede kredittab på leasingtilgodehavender diskonteres med den samme diskonteringssats, der blev brugt til måling af leasingtilgodehavendet i overensstemmelse med IFRS 16.
Conversely, if an asset or liability was subsumed in goodwill in accordance with previous GAAP but would have been recognised separately under IFRS 3, that asset or liability remains in goodwill unless IFRSs would require its recognition in the financial statements of the acquiree.
IFRS 13 Måling af dagsværdi
In Appendix D, paragraphs D1, D7, D8B and D9 are amended.
Afsnit 6 ændres.
Paragraph D9A is deleted.
Kravene om måling og oplysninger i denne standard finder ikke anvendelse på følgende:
Paragraphs D9B-D9E are added.
leasing, der regnskabsmæssigt behandles i overensstemmelse med IFRS 16 Leasingkontrakter, og
Exemptions from other IFRSs
I appendiks C tilføjes afsnit C6.
D1 An entity may elect to use one or more of the following exemptions:
C6 IFRS 16 Leasingkontrakter, udstedt i januar 2016, medførte ændring af afsnit 6.
leases (paragraphs D9 and D9B–D9E);
IFRS 15 Omsætning fra kontrakter med kunder
Deemed cost
Afsnit 5 og 97 ændres.
D7 The elections in paragraphs D5 and D6 are also available for:
En virksomhed skal anvende denne standard på alle kontrakter med kunder undtagen følgende:
investment property, if an entity elects to use the cost model in IAS 40 Investment Property;
leasingkontrakter, som er omfattet af IFRS 16 Leasingkontrakter
(aa) right-of-use assets (IFRS 16 Leases); and
Omkostninger forbundet med opfyldelse af en kontrakt
D8B Some entities hold items of property, plant and equipment, right-of-use assets or intangible assets that are used, or were previously used, in operations subject to rate regulation.
Omkostninger, som direkte kan henføres til en kontrakt (eller en specifik, forventet kontrakt) omfatter følgende:
The carrying amount of such items might include amounts that were determined under previous GAAP but do not qualify for capitalisation in accordance with IFRSs.
allokerede omkostninger, som direkte kan henføres til kontrakten eller kontraktaktiviteter (f.eks. omkostninger vedrørende kontraktstyring og -overvågning, forsikring og afskrivning på værktøj, udstyr og brugsretsaktiver anvendt i forbindelse med opfyldelse af kontrakten)
If this is the case, a first-time adopter may elect to use the previous GAAP carrying amount of such an item at the date of transition to IFRSs as deemed cost.
Virksomheden skal derfor regnskabsmæssigt behandle kontrakten som enten:
D9 A first-time adopter may assess whether a contract existing at the date of transition to IFRSs contains a lease by applying paragraphs 9–11 of IFRS 16 to those contracts on the basis of facts and circumstances existing at that date.
Virksomheden skal regnskabsmæssigt behandle den finansielle forpligtelse i henhold til IFRS 9; eller
D9A [Deleted]
En put-option
D9B When a first-time adopter that is a lessee recognises lease liabilities and right-of-use assets, it may apply the following approach to all of its leases (subject to the practical expedients described in paragraph D9D):
B70 Hvis en virksomhed har en forpligtelse til at genkøbe aktivet på kundens anmodning (en put-option) til en lavere pris end aktivets oprindelige salgspris, skal virksomheden ved kontraktindgåelsen tage hensyn til, hvorvidt kunden har et væsentligt økonomisk incitament til at udnytte denne rettighed.
measure a lease liability at the date of transition to IFRSs.
Når kunden udnytter rettigheden, betaler han i realiteten virksomheden vederlag for retten til at bruge et bestemt aktiv i en periode.
A lessee following this approach shall measure that lease liability at the present value of the remaining lease payments (see paragraph D9E), discounted using the lessee's incremental borrowing rate (see paragraph D9E) at the date of transition to IFRSs.
Hvis kunden har et væsentligt økonomisk incitament til at udnytte rettigheden, skal virksomheden derfor regnskabsmæssigt behandle kontrakten som en leasingkontrakt i henhold til IFRS 16, medmindre kontrakten udgør en del af en sale and leaseback-transaktion.
measure a right-of-use asset at the date of transition to IFRSs.
IAS 1 Præsentation af årsregnskaber
D9D A first-time adopter that is a lessee may do one or more of the following at the date of transition to IFRSs, applied on a lease-by-lease basis:
Afsnit 123 ændres, og afsnit 139Q tilføjes.
apply a single discount rate to a portfolio of leases with reasonably similar characteristics (for example, a similar remaining lease term for a similar class of underlying asset in a similar economic environment).
Oplysning om anvendt regnskabspraksis
elect not to apply the requirements in paragraph D9B to leases for which the lease term (see paragraph D9E) ends within 12 months of the date of transition to IFRSs.
Som led i anvendelsen af virksomhedens regnskabspraksis foretager ledelsen forskellige vurderinger, ud over skønsmæssige vurderinger, som kan have væsentlig indvirkning på de beløb, som ledelsen har indregnet i årsregnskabet.
Instead, the entity shall account for (including disclosure of information about) these leases as if they were short-term leases accounted for in accordance with paragraph 6 of IFRS 16.
Ledelsen foretager eksempelvis vurderinger i sin afgørelse af:
elect not to apply the requirements in paragraph D9B to leases for which the underlying asset is of low value (as described in paragraphs B3-B8 of IFRS 16).
hvornår alle væsentlige risici og afkast tilknyttet ejendomsretten til finansielle aktiver og, for leasinggivere, aktiver, der er genstand for leasingkontrakter, overdrages til andre virksomheder, og
Instead, the entity shall account for (including disclosure of information about) these leases in accordance with paragraph 6 of IFRS 16.
OVERGANG OG IKRAFTTRÆDELSESDATO
exclude initial direct costs (see paragraph D9E) from the measurement of the right-of-use asset at the date of transition to IFRSs.
IFRS 16 Leasingkontrakter, udstedt i januar 2016, medførte ændring af afsnit 123.
use hindsight, such as in determining the lease term if the contract contains options to extend or terminate the lease.
IAS 2 Varebeholdninger
D9E Lease payments, lessee, lessee's incremental borrowing rate, commencement date of the lease, initial direct costs and lease term are defined terms in IFRS 16 and are used in this Standard with the same meaning.
Afsnit 12 ændres, og afsnit 40G tilføjes.
IFRS 3 Business Combinations
Forarbejdningsomkostninger
Paragraphs 14 and 17 are amended and paragraphs 28A and 28B and their related heading, and paragraph 64M, are added.
Varebeholdningernes forarbejdningsomkostninger omfatter omkostninger direkte forbundet med produktionen af de enkelte enheder, eksempelvis direkte løn.
Recognition conditions
De omfatter ligeledes en systematisk allokering af faste og variable indirekte produktionsomkostninger, der afholdes for at forarbejde råvarer til færdigvarer.
Paragraphs B31–B40 provide guidance on recognising intangible assets.
Faste indirekte produktionsomkostninger er indirekte produktionsomkostninger, der er relativt upåvirkede af ændringer i produktionsomfang, såsom afskrivninger på og vedligeholdelse af fabriksbygninger, driftsmidler og brugsretsaktiver anvendt i produktionsprocessen samt omkostninger til produktionsledelse og administration.
Paragraphs 22–28B specify the types of identifiable assets and liabilities that include items for which this IFRS provides limited exceptions to the recognition principle and conditions.
Variable indirekte produktionsomkostninger er de indirekte produktionsomkostninger, der påvirkes direkte eller tilnærmelsesvis direkte af produktionsomfanget, såsom indirekte materialer og indirekte løn.
Classifying or designating identifiable assets acquired and liabilities assumed in a business combination
IFRS 16 Leasingkontrakter, udstedt i januar 2016, medførte ændring af afsnit 12.
This IFRS provides two exceptions to the principle in paragraph 15:
IAS 7 Pengestrømsopgørelsen
classification of a lease contract in which the acquiree is the lessor as either an operating lease or a finance lease in accordance with IFRS 16 Leases; and
Afsnit 17 og 44 ændres, og afsnit 59 tilføjes.
Leases in which the acquiree is the lessee
Finansieringsaktivitet
The acquirer shall recognise right-of-use assets and lease liabilities for leases identified in accordance with IFRS 16 in which the acquiree is the lessee.
Separat oplysning om pengestrømme fra finansieringsaktivitet er vigtig, fordi dette er nyttigt ved forudsigelsen af fremtidige krav om pengestrømme fra indskydere af kapital i virksomheden.
The acquirer is not required to recognise right-of-use assets and lease liabilities for:
Pengestrømme fra finansieringsaktivitet kan eksempelvis omfatte:
leases for which the lease term (as defined in IFRS 16) ends within 12 months of the acquisition date; or
udbetalinger fra leasingtager til reduktion af den udestående forpligtelse vedrørende en leasingkontrakt.
leases for which the underlying asset is of low value (as described in paragraphs B3–B8 of IFRS 16).
IKKE-LIKVIDE TRANSAKTIONER
The acquirer shall measure the lease liability at the present value of the remaining lease payments (as defined in IFRS 16) as if the acquired lease were a new lease at the acquisition date.
Mange investerings- og finansieringsaktiviteter har ikke en direkte virkning på de aktuelle pengestrømme, selv om de påvirker virksomhedens kapital- og aktivstruktur.
The acquirer shall measure the right-of-use asset at the same amount as the lease liability, adjusted to reflect favourable or unfavourable terms of the lease when compared with market terms.
Udeholdelse af ikke-likvide transaktioner fra pengestrømsopgørelsen er i overensstemmelse med formålet med pengestrømsopgørelsen, da sådanne poster ikke medfører pengestrømme i det aktuelle regnskabsår.
Effective date
Ikke-likvide transaktioner omfatter eksempelvis:
IFRS 16, issued in January 2016, amended paragraphs 14, 17, B32 and B42, deleted paragraphs B28–B30 and their related heading and added paragraphs 28A–28B and their related heading.
anskaffelse af aktiver enten ved påtagelse af direkte forbundne forpligtelser eller ved en leasingkontrakt
In Appendix B, paragraphs B28–B30 and their related heading are deleted and paragraphs B32 and B42 are amended.
IFRS 16 Leasingkontrakter, udstedt i januar 2016, medførte ændring af afsnit 17 og 44.
B28 [Deleted]
Afsnit 20 ændres for virksomheder, som ikke anvender IFRS 9 Finansielle instrumenter.
B30 [Deleted]
Aktiver indregnet til dagsværdi
Intangible assets
IFRS tillader eller kræver, at visse aktiver indregnes til dagsværdi, eller at værdien omvurderes (jf. eksempelvis IAS 16 Materielle anlægsaktiver, IAS 38 Immaterielle aktiver, IAS 39 Finansielle instrumenter: Indregning og måling, IAS 40 Investeringsejendomme og IFRS 16 Leasingkontrakter).
B32 An intangible asset that meets the contractual-legal criterion is identifiable even if the asset is not transferable or separable from the acquiree or from other rights and obligations.
I visse jurisdiktioner påvirkes skattepligtig indkomst (skattemæssigt underskud) for det aktuelle regnskabsår af omvurderingen eller anden tilpasning af et aktiv til dagsværdi.
[deleted]
Derfor reguleres aktivets skattemæssige værdi, og der opstår ingen midlertidig forskel.
Assets subject to operating leases in which the acquiree is the lessor
I andre jurisdiktioner bliver skattepligtig indkomst for regnskabsåret for omvurderingen eller tilpasningen ikke påvirket af omvurderingen eller tilpasningen af et aktiv, og derfor foretages der ingen regulering af aktivets skattemæssige værdi.
B42 In measuring the acquisition-date fair value of an asset such as a building or a patent that is subject to an operating lease in which the acquiree is the lessor, the acquirer shall take into account the terms of the lease.
Ikke desto mindre vil den fremtidige genindvinding af den regnskabsmæssige værdi resultere i en tilstrømning til virksomheden af skattepligtige økonomiske fordele, og det beløb, der er skattemæssigt fradragsberettiget, vil afvige fra beløbet for disse økonomiske fordele.
The acquirer does not recognise a separate asset or liability if the terms of an operating lease are either favourable or unfavourable when compared with market terms.
Forskellen mellem den regnskabsmæssige værdi af et omvurderet aktiv og dets skattemæssige værdi er en midlertidig forskel og medfører en udskudt skatteforpligtelse eller et udskudt skatteaktiv.
IFRS 4 Insurance Contracts
Dette er tilfældet, selv når:
Paragraph 4, as amended by IFRS 15, is amended and paragraph 41I is added.
Afsnit 20 ændres for virksomheder, som anvender IFRS 9 Finansielle instrumenter.
An entity shall not apply this IFRS to: