natgillin/translations-raw huggingface dataset:
Commodity-indexed interest or principal payments embedded in a host debt instrument or insurance contract—by which the amount of interest or principal is indexed to the price of a commodity (such as gold)—are not closely related to the host instrument because the risks inherent in the host and the embedded derivative are dissimilar.
Kommertslaenuportfell ei ole enam müügiks ja portfelli valitsetakse nüüd koos omandatud kommertslaenudega ning neid vallatakse lepingupõhiste rahavoogude kogumiseks;
A call, put, or prepayment option embedded in a host debt contract or host insurance contract is not closely related to the host contract unless:
finantsteenuste ettevõtja otsustab hüpoteeklaenude jaemüügi lõpetada.
the option's exercise price is approximately equal on each exercise date to the amortised cost of the host debt instrument or the carrying amount of the host insurance contract; or
See müügiosakond ei võta enam uusi äritehinguid vastu ja finantsteenuste ettevõtja turundab aktiivselt oma hüpoteeklaenuportfelli müügiks.
the exercise price of a prepayment option reimburses the lender for an amount up to the approximate present value of lost interest for the remaining term of the host contract.
Üksuse ärimudeli eesmärgi muutus tuleb jõustada enne ümberliigitamise kuupäeva.
Lost interest is the product of the principal amount prepaid multiplied by the interest rate differential.
Näiteks, kui finantsteenuste ettevõtja otsustab 15. veebruaril oma hüpoteeklaenude jaemüügi lõpetada ja peab seega kõik selleks määratud finantsvarad ümber liigitama 1. aprillil (st üksuse järgmise aruandeperioodi esimesel päeval), ei tohi üksus vastu võtta uusi hüpoteeklaenude jaemüügi tehinguid või muul viisil tegeleda oma endise ärimudeli tegevusega pärast 15. veebruari.
The interest rate differential is the excess of the effective interest rate of the host contract over the effective interest rate the entity would receive at the prepayment date if it reinvested the principal amount prepaid in a similar contract for the remaining term of the host contract.
Järgmised ei ole ärimudeli muutused:
The assessment of whether the call or put option is closely related to the host debt contract is made before separating the equity element of a convertible debt instrument in accordance with IAS 32.
kavatsuse muutmine seoses konkreetsete finantsvaradega (isegi turuolukorra oluliste muutuste olukorras).
Credit derivatives that are embedded in a host debt instrument and allow one party (the ‘beneficiary’) to transfer the credit risk of a particular reference asset, which it may not own, to another party (the ‘guarantor’) are not closely related to the host debt instrument.
konkreetse finantsvarade turu ajutine kadumine.
Such credit derivatives allow the guarantor to assume the credit risk associated with the reference asset without directly owning it.
finantsvarade ülekandmine üksuse osade vahel, millel on erinevad ärimudelid.
An example of a hybrid contract is a financial instrument that gives the holder a right to put the financial instrument back to the issuer in exchange for an amount of cash or other financial assets that varies on the basis of the change in an equity or commodity index that may increase or decrease (a ‘puttable instrument’).
MÕÕTMINE (5.
Unless the issuer on initial recognition designates the puttable instrument as a financial liability at fair value through profit or loss, it is required to separate an embedded derivative (ie the indexed principal payment) under paragraph 4.3.3 because the host contract is a debt instrument under paragraph B4.3.2 and the indexed principal payment is not closely related to a host debt instrument under paragraph B4.3.5(a).
PEATÜKK)
Because the principal payment can increase and decrease, the embedded derivative is a non-option derivative whose value is indexed to the underlying variable.
Esmane mõõtmine (osa 5.1)
In the case of a puttable instrument that can be put back at any time for cash equal to a proportionate share of the net asset value of an entity (such as units of an open-ended mutual fund or some unit-linked investment products), the effect of separating an embedded derivative and accounting for each component is to measure the hybrid contract at the redemption amount that is payable at the end of the reporting period if the holder exercised its right to put the instrument back to the issuer.
Finantsinstrumendi õiglane väärtus esmasel kajastamisel on tavaliselt tehinguhind (s.o makstud või saadud tasu õiglane väärtus; vt ka paragrahv B5.1.2A ja IFRS 13).
The economic characteristics and risks of an embedded derivative are closely related to the economic characteristics and risks of the host contract in the following examples.
Juhul kui makstud või saadud tasu osa on siiski millegi muu kui finantsinstrumendi eest, mõõdab üksus finantsinstrumendi õiglast väärtust.
In these examples, an entity does not account for the embedded derivative separately from the host contract.
Pikaajalise laenu või intressivaba nõude õiglast väärtust saab näiteks mõõta kõigi selliste tulevaste rahalaekumiste nüüdisväärtusena, mida on diskonteeritud sarnase krediidireitinguga sarnase instrumendi (sarnane vääring, tähtaeg, intressimäära liik ja muud tegurid) turu intressimäära(de)ga.
An embedded derivative in which the underlying is an interest rate or interest rate index that can change the amount of interest that would otherwise be paid or received on an interest-bearing host debt contract or insurance contract is closely related to the host contract unless the hybrid contract can be settled in such a way that the holder would not recover substantially all of its recognised investment or the embedded derivative could at least double the holder's initial rate of return on the host contract and could result in a rate of return that is at least twice what the market return would be for a contract with the same terms as the host contract.
Laenatud lisasumma on kulu või tulu vähenemine, välja arvatud juhul, kui see vastab muu vara liigi kajastamise kriteeriumitele.
An embedded floor or cap on the interest rate on a debt contract or insurance contract is closely related to the host contract, provided the cap is at or above the market rate of interest and the floor is at or below the market rate of interest when the contract is issued, and the cap or floor is not leveraged in relation to the host contract.
Kui üksus pärib laenu, mis kannab turuvälist intressimäära (nt 5 % kui turuintressimäär sarnastele laenudele on 8 %) ja saab kompensatsioonina ettemaksu, kajastab üksus kaenu selle õiglase väärtusega, st netotasu, mida ta saab.
Similarly, provisions included in a contract to purchase or sell an asset (eg a commodity) that establish a cap and a floor on the price to be paid or received for the asset are closely related to the host contract if both the cap and floor were out of the money at inception and are not leveraged.
Finantsinstrumendi õiglase väärtuse parimaks tõendiks esmasel kajastamisel on tavaliselt tehinguhind (st antud või saadud tasu õiglane väärtus; vt samuti IFRS 13).
An embedded foreign currency derivative that provides a stream of principal or interest payments that are denominated in a foreign currency and is embedded in a host debt instrument (for example, a dual currency bond) is closely related to the host debt instrument.
Kui üksus teeb kindlaks, et õiglane väärtus esmasel kajastamisel erineb paragrahvis 5.1.1A nimetatud tehinguhinnast, arvestab üksus seda instrumenti asjaomasel kuupäeval järgmiselt:
Such a derivative is not separated from the host instrument because IAS 21 The Effects of Changes in Foreign Exchange Rates requires foreign currency gains and losses on monetary items to be recognised in profit or loss.
paragrahvis 5.1.1 nõutud mõõtmise alusel, kui selle õiglase väärtuse tõendiks on identse vara või kohustise noteeritud hind aktiivsel turul (st 1. taseme sisend) või kui õiglane väärtus põhineb hindamistehnikal, milles kasutatakse üksnes jälgitavate turgude andmeid.
An embedded foreign currency derivative in a host contract that is an insurance contract or not a financial instrument (such as a contract for the purchase or sale of a non-financial item where the price is denominated in a foreign currency) is closely related to the host contract provided it is not leveraged, does not contain an option feature, and requires payments denominated in one of the following currencies:
Üksus kajastab esmasel kajastamisel mõõdetud õiglase väärtuse ja tehinguhinna vahelise erinevuse kasumi või kahjumina;
the functional currency of any substantial party to that contract;
kõikidel muudel juhtudel paragrahvis 5.1.1 nõutud mõõtmise alusel, mida on korrigeeritud, et lükata edasi esmasel kajastamisel mõõdetud õiglase väärtuse ja tehinguhinna vahelist erinevust.
the currency in which the price of the related good or service that is acquired or delivered is routinely denominated in commercial transactions around the world (such as the US dollar for crude oil transactions); or
Pärast esmast kajastamist kajastab üksus edasilükatud erinevust kasumi või kahjumina üksnes ulatuses, milles see tuleneb muus teguris (k.a aeg) toimunud muutusest, mida turuosalised võtaksid arvesse vara või kohustise hinna määramisel.
a currency that is commonly used in contracts to purchase or sell non-financial items in the economic environment in which the transaction takes place (eg a relatively stable and liquid currency that is commonly used in local business transactions or external trade).
Edaspidine mõõtmine (osad 5.2 ja 5.3)
An embedded prepayment option in an interest-only or principal-only strip is closely related to the host contract provided the host contract (i) initially resulted from separating the right to receive contractual cash flows of a financial instrument that, in and of itself, did not contain an embedded derivative, and (ii) does not contain any terms not present in the original host debt contract.
Kui varem finantsvarana kajastatud finantsinstrumenti mõõdetakse õiglases väärtuses muutustega läbi kasumiaruande kajastatuna ja selle õiglane väärtus langeb alla nulli, on see finantskohustis mõõdetuna vastavalt paragrahvile 4.2.1.
An embedded derivative in a host lease contract is closely related to the host contract if the embedded derivative is (i) an inflation-related index such as an index of lease payments to a consumer price index (provided that the lease is not leveraged and the index relates to inflation in the entity's own economic environment), (ii) contingent rentals based on related sales or (iii) contingent rentals based on variable interest rates.
Hübriidlepinguid põhilepingutega, mis on käesoleva standardi kohaldamisalasse kuuluvad varad, mõõdetakse alati vastavalt paragrahvile 4.3.2.
A unit-linking feature embedded in a host financial instrument or host insurance contract is closely related to the host instrument or host contract if the unit-denominated payments are measured at current unit values that reflect the fair values of the assets of the fund.
Järgmine näide illustreerib tehingukulude arvestamist õiglases väärtuses läbi muu koondkasumi mõõdetud finantsvarade esmasel ja edaspidisel mõõtmisel vastavalt paragrahvile 5.7.5 või paragrahvi 4.1.2 punktile A. Üksus omandab finantsvara 100 VÜ eest pluss ostu komisjonitasu 2 VÜ-d.
A unit-linking feature is a contractual term that requires payments denominated in units of an internal or external investment fund.
Esmasel kajastamisel märgib üksus vara hinnaks 102 VÜ-d.
A derivative embedded in an insurance contract is closely related to the host insurance contract if the embedded derivative and host insurance contract are so interdependent that an entity cannot measure the embedded derivative separately (ie without considering the host contract).
Kui vara noteeritud turuhind on 100 VÜ-d, on järgmine finantsaruandeperioodi lõpp üks päev hiljem.
Instruments containing embedded derivatives
Kui vara müüdaks, makstaks komisjonitasu 3 VÜ-d.
As noted in paragraph B4.3.1, when an entity becomes a party to a hybrid contract with a host that is not an asset within the scope of this Standard and with one or more embedded derivatives, paragraph 4.3.3 requires the entity to identify any such 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.
Sel kuupäeval mõõdab üksus vara hinnaks 100 VÜ (arvestamata võimalikku komisjonitasu müügil) ja kajastab 2 VÜ suurust kahju muus koondkasumis.
These requirements can be more complex, or result in less reliable measures, than measuring the entire instrument at fair value through profit or loss.
Kui finantsvara mõõdetakse õiglases väärtuses läbi muu koondkasumi vastavalt paragrahvile 4.1.2A, amortiseeritakse tehingukulud kasumisse või kahjumisse, kasutades sisemise intressi meetodit.
For that reason this Standard permits the entire hybrid contract to be designated as at fair value through profit or loss.
Finantsvara või -kohustise edasine mõõtmine ning paragrahvis B5.1.2A kirjeldatud kasumi ja kahjumi edasine kajastamine peab vastama käesoleva standardi nõuetele.
Such designation may be used whether paragraph 4.3.3 requires the embedded derivatives to be separated from the host contract or prohibits such separation.
Omakapitaliinstrumentidesse tehtud investeeringud ja nende investeeringutega seotud lepingud
However, paragraph 4.3.5 would not justify designating the hybrid contract as at fair value through profit or loss in the cases set out in paragraph 4.3.5(a) and (b) because doing so would not reduce complexity or increase reliability.
Kõiki investeeringuid omakapitaliinstrumentidesse ja lepinguid nende instrumentide kohta tuleb mõõta õiglases väärtuses.
Reassessment of embedded derivatives
Piiratud juhtudel võib maksumus siiski olla asjakohane arvestuslik õiglane väärtus.
In accordance with paragraph 4.3.3, an entity shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative when the entity first becomes a party to the contract.
See võib juhtuda siis, kui õiglase väärtuse mõõtmiseks ei ole kättesaadav piisav hiljutine teave või juhul, kui on olemas palju võimalikke õiglasi väärtusi ja soetusmaksumus on õiglase väärtuse parim hinnang selles vahemikus.
Subsequent reassessment is prohibited unless there is a change in the terms of the contract that significantly modifies the cash flows that otherwise would be required under the contract, in which case reassessment is required.
Näitajad selle kohta, et maksumus ei pruugi olla õiglast väärtust esindav, on muu hulgas:
An entity determines whether a modification to cash flows is significant by considering the extent to which the expected future cash flows associated with the embedded derivative, the host contract or both have changed and whether the change is significant relative to the previously expected cash flows on the contract.
oluline muutus investeerimisobjektiks olevas äriühingus võrreldes eelarvete, plaanide või seatud eesmärkidega;
Paragraph B4.3.11 does not apply to embedded derivatives in contracts acquired in:
muutused ootuses, et investeerimisobjektiks oleva äriühingu tehnilise toote eesmärgid täidetakse;
a business combination (as defined in IFRS 3 Business Combinations);
oluline muutus turul investeerimisobjektiks oleva äriühingu omakapitali või selle toodete või potentsiaalsete toodete jaoks;
a combination of entities or businesses under common control as described in paragraphs B1–B4 of IFRS 3; or
oluline muutus kogu majanduses või majanduskeskkonnas, kus investeerimisobjektiks olev äriühing tegutseb;
the formation of a joint venture as defined in IFRS 11 Joint Arrangements
oluline muutus võrreldavate üksuste tulemuslikkuses või üldise turu järgi eeldatavates hinnangutes;
or their possible reassessment at the date of acquisition [1].
investeerimisobjektiks oleva äriühingu siseküsimused, nagu pettus, ärivaidlused, kohtuvaidlus, muutused juhtimises või strateegias;
Reclassification of financial assets (Section 4.4)
tõendid välistest tehingutest investeerimisobjektiks oleva äriühingu omakapitalis, kas investeerimisobjektiks oleva äriühingu enda poolt (näiteks värske aktsiakapitali emissioon) või omakapitaliinstrumentide ülekandmisega kolmandate isikute vahel.
Reclassification of financial assets
Paragrahvis B5.2.4 esitatud loetelu ei ole täielik.
Paragraph 4.4.1 requires an entity to reclassify financial assets if the entity changes its business model for managing those financial assets.
Üksus kasutab kogu sellist teavet investeerimisobjektiks oleva äriühingu tulemuslikkuse ja tehingute kohta, mis saab kättesaadavaks pärast esmase kajastamise kuupäeva.
Such changes are expected to be very infrequent.
Selliste asjakohaste tegurite olemasolu korral võivad need viidata sellele, et soetusmaksumus ei pruugi kajastada õiglast väärtust.
Such changes are determined by the entity's senior management as a result of external or internal changes and must be significant to the entity's operations and demonstrable to external parties.
Sel juhul peab üksus mõõtma õiglast väärtust.
Accordingly, a change in an entity's business model will occur only when an entity either begins or ceases to perform an activity that is significant to its operations; for example, when the entity has acquired, disposed of or terminated a business line.
Maksumus ei ole kunagi parim arvestuslik õiglase väärtuse hinnang noteeritud omakapitaliinstrumentidesse tehtud investeeringute puhul (või noteeritud omakapitaliinstrumentide lepingute puhul).
Examples of a change in business model include the following:
Amortiseeritud soetusmaksumuse mõõtmine (osa 5.4)
An entity has a portfolio of commercial loans that it holds to sell in the short term.
Sisemise intressimäära meetodi kasutamisel teeb üksus kindlaks tasud, mis on finantsinstrumendi sisemise intressimäära lahutamatu osa.
The entity acquires a company that manages commercial loans and has a business model that holds the loans in order to collect the contractual cash flows.
Finantsteenuste eest võetava tasu kirjeldus ei pruugi näidata osutatud teenuste laadi ja sisu.
The portfolio of commercial loans is no longer for sale, and the portfolio is now managed together with the acquired commercial loans and all are held to collect the contractual cash flows.
Tasusid, mis on finantsinstrumendi sisemise intressimäära lahutamatu osa, käsitletakse sisemise intressimäära kohandustena, välja arvatud juhul, kui finantsinstrumenti mõõdetakse õiglases väärtuses muutuvana läbi kasumiaruande kajastatuna.
A financial services firm decides to shut down its retail mortgage business.
Nendel juhtudel kajastatakse tasusid tulu või kuluna instrumendi esmasel kajastamisel.
That business no longer accepts new business and the financial services firm is actively marketing its mortgage loan portfolio for sale.
Tasud, mis on finantsinstrumendi sisemise intressimäära lahutamatu osa, on muu hulgas:
A change in the objective of the entity's business model must be effected before the reclassification date.
algsed tasud, mida üksus saab seoses finantsvara loomise või omandamisega.
For example, if a financial services firm decides on 15 February to shut down its retail mortgage business and hence must reclassify all affected financial assets on 1 April (ie the first day of the entity's next reporting period), the entity must not accept new retail mortgage business or otherwise engage in activities consistent with its former business model after 15 February.
Sellised tasud võivad sisaldada hüvitist sellise tegevuse eest nagu laenusaaja finantsseisundi hindamine, tagatiste hindamine ja kirjendamine, tagatis- ja muu väärtpaberi kokkulepped, instrumendi tingimuste läbirääkimine, dokumentide koostamine ja töötlemine ning tehingu sõlmimine.
The following are not changes in business model:
Need tasud on tulemuseks olevas finantsinstrumendis osalema hakkamise lahutamatu osa;
a change in intention related to particular financial assets (even in circumstances of significant changes in market conditions).
kohustustasud, mida üksus saab, selleks et anda laenu, kui laenukohustust mõõdetakse vastavalt paragrahvi 4.2.1 punktile a ja on tõenäoline, et üksus hakkab konkreetse laenukokkuleppe pooleks.
the temporary disappearance of a particular market for financial assets.
Neid tasusid vaadeldakse hüvitisena pideva kaasatuse eest finantsinstrumendi omandamisse.
a transfer of financial assets between parts of the entity with different business models.
Kui kohustus aegub, ilma et üksus teeks laenu, kajastatakse tasu tuluna aegumiselt;
MEASUREMENT (CHAPTER 5)
algsed tasud, mida makstakse amortiseeritud soetusmaksumuses mõõdetavate finantskohustiste emiteerimise eest.
Initial measurement (Section 5.1)
Need tasud on finantskohustises osalema hakkamise lahutamatu osa.
The fair value of a financial instrument at initial recognition is normally the transaction price (ie the fair value of the consideration given or received, see also paragraph B5.1.2 A and IFRS 13).
Üksus eristab tasusid ja kulusid, mis on finantskohustise sisemise intressimäära lahutamatu osa, algselt tasutud tasudest ja tehingukuludest seoses teenuste osutamise õigusega, nagu investeeringu valitsemise teenused.
However, if part of the consideration given or received is for something other than the financial instrument, an entity shall measure the fair value of the financial instrument.
Tasud, mis ei ole finantsinstrumendi sisemise intressimäära lahutamatu osa ja mille kohta peetakse arvestust vastavalt IFRS 15-le, on muu hulgas:
For example, the fair value of a long-term loan or receivable that carries no interest can be measured as the present value of all future cash receipts discounted using the prevailing market rate(s) of interest for a similar instrument (similar as to currency, term, type of interest rate and other factors) with a similar credit rating.
laenu teenindamise eest võetavad tasud;
Any additional amount lent is an expense or a reduction of income unless it qualifies for recognition as some other type of asset.
kohustustasud laenu andmiseks, kui laenukohustust ei mõõdeta vastavalt paragrahvi 4.2.1 punktile a ja on ebatõenäoline, et sõlmitakse spetsiaalne laenukokkulepe; ja
If an entity originates a loan that bears an off-market interest rate (eg 5 per cent when the market rate for similar loans is 8 per cent), and receives an upfront fee as compensation, the entity recognises the loan at its fair value, ie net of the fee it receives.
laenuga liitumise tasud, mida saab üksus, kes laenu korraldab ega pea mingit laenupaketi osa kinni iseendale (või peab osa selle sama sisemise intressimäära pealt kinni võrreldava riski eest nagu teised osalejad).
A The best evidence of the fair value of a financial instrument at initial recognition is normally the transaction price (ie the fair value of the consideration given or received, see also IFRS 13).
Sisemise intressimäära meetodi rakendamisel amortiseerib üksus tavaliselt kõik makstud või saadud tasud, tehingukulud ja muud lisatasud või allahindlused, mida võetakse arvesse sisemise intressimäära arvutamisel finantsinstrumendi eeldatava kehtivusaja jooksul.
If an entity determines that the fair value at initial recognition differs from the transaction price as mentioned in paragraph 5.1.1 A, the entity shall account for that instrument at that date as follows:
Kuid siiski, kasutatakse lühemat perioodi, kui see on periood, millega tasud, makstud ja saadud punktid, tehingukulutused ja teised ülekursid või allahindlused kaasnevad.
at the measurement required by paragraph 5.1.1 if that fair value is evidenced by a quoted price in an active market for an identical asset or liability (ie a Level 1 input) or based on a valuation technique that uses only data from observable markets.
Nii juhtub, kui muutujad, millega tasud, makstud ja saadud punktid, tehingukulud ja teised ülekursid või allahindlused kaasnevad, on ümber hinnatud turumäärade järgi enne eeldatavat finantsinstrumendi tähtajalist väärtust.
An entity shall recognise the difference between the fair value at initial recognition and the transaction price as a gain or loss.
Sellisel juhul on sobiv amortisatsiooniperiood, perioodiks järgmisele samalaadsele ümberhindamistähtajale.