natgillin/translations-raw huggingface dataset:
Either the period over which an asset is expected to be economically usable by one or more users or the number of production or similar units expected to be obtained from an asset by one or more users.
Dodatak A
effective date of the modification
Utvrđeni pojmovi
The date when both parties agree to a lease modification.
Ovaj je Dodatak sastavni dio standarda.
fair value
Datum početka najma (datum početka)
For the purpose of applying the lessor accounting requirements in this Standard, the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.
Datum na koji najmodavac odnosnu imovinu stavlja najmoprimcu na raspolaganje za uporabu.
finance lease
Gospodarski vijek
A lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
Razdoblje tijekom kojeg se očekuje da će imovina biti gospodarski iskoristiva za jednog ili više korisnika ili broj proizvodnih ili sličnih jedinica koje bi prema očekivanjima jedan ili više korisnika trebao steći iz imovine.
fixed payments
Datum početka valjanosti izmjene
Payments made by a lessee to a lessor for the right to use an underlying asset during the lease term, excluding variable lease payments.
Datum na koji se strane usuglase o izmjeni najma.
gross investment in the lease
Fer vrijednost
The sum of:
Za potrebe primjene računovodstvenih zahtjeva iz ovog standarda u pogledu najmodavca, iznos za koji je moguće razmijeniti imovinu ili namiriti obvezu među dobro obaviještenim i voljnim stranama u promišljenom poslu.
the lease payments receivable by a lessor under a finance lease; and
Financijski najam
any unguaranteed residual value accruing to the lessor.
Najam kojim se prenose gotovo svi rizici i koristi povezani s vlasništvom određene odnosne imovine.
inception date of the lease (inception date)
Fiksna plaćanja
The earlier of the date of a lease agreement and the date of commitment by the parties to the principal terms and conditions of the lease.
Najmoprimčeva plaćanja najmodavcu radi stjecanja prava uporabe odnosne imovine tijekom razdoblja najma, ne uključujući varijabilna plaćanja najma.
initial direct costs
Bruto ulaganja u najam
Incremental costs of obtaining a lease that would not have been incurred if the lease had not been obtained, except for such costs incurred by a manufacturer or dealer lessor in connection with a finance lease.
Zbroj:
interest rate implicit in the lease
potraživanja najmodavca za plaćanja najma u okviru financijskoga najma; i
The rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal the sum of (i) the fair value of the underlying asset and (ii) any initial direct costs of the lessor.
svih nezajamčenih ostataka vrijednosti koji pripadaju najmodavcu.
lease
Datum sklapanja najma (datum sklapanja)
A contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration.
Datum potpisivanja ugovora o najmu ili, ako je raniji, datum na koji su se strane obvezale da će ispuniti glavne uvjete najma.
lease incentives
Početni izravni troškovi
Payments made by a lessor to a lessee associated with a lease, or the reimbursement or assumption by a lessor of costs of a lessee.
Inkrementalni troškovi stjecanja najma koji bi nastali da najam nije bio stečen, osim ako su ti troškovi nastali za proizvođača ili posrednika u ulozi najmodavca u vezi s financijskim najmom.
lease modification
Kamatna stopa koja proizlazi iz najma
A change in the scope of a lease, or the consideration for a lease, that was not part of the original terms and conditions of the lease (for example, adding or terminating the right to use one or more underlying assets, or extending or shortening the contractual lease term).
Kamatna stopa čija primjena dovodi do toga da je sadašnja vrijednost (a) plaćanja najma i (b) nezajamčenog ostatka vrijednosti jednaka zbroju i. fer vrijednosti odnosne imovine i ii. svih početnih izravnih troškova najmodavca.
lease payments
Najam
Payments made by a lessee to a lessor relating to the right to use an underlying asset during the lease term, comprising the following:
Ugovor ili dio ugovora kojim se tijekom određenog razdoblja prenosi pravo uporabe imovine (odnosna imovina) u zamjenu za naknadu.
fixed payments (including in-substance fixed payments), less any lease incentives;
Poticaji za najam
variable lease payments that depend on an index or a rate;
Najmodavčeva plaćanja najmoprimcu povezana s najmom ili najmodavčeva naknada za najmoprimčeve troškove ili preuzimanje tih troškova.
the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and
Izmjena najma
For the lessee, lease payments also include amounts expected to be payable by the lessee under residual value guarantees.
Izmjena koja se odnosi na opseg najma ili na naknadu za najam koja nije bila dio izvornih uvjeta najma (primjerice, dodavanje ili prestanak prava uporabe jedne stavke odnosne imovine ili više njih ili produženje ili skraćivanje ugovornog razdoblja najma).
Lease payments do not include payments allocated to non-lease components of a contract, unless the lessee elects to combine non-lease components with a lease component and to account for them as a single lease component.
Plaćanja najma
For the lessor, lease payments also include any residual value guarantees provided to the lessor by the lessee, a party related to the lessee or a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
Najmoprimčeva plaćanja najmodavcu u vezi s pravom uporabe odnosne imovine tijekom razdoblja najma, uključujući sljedeće:
Lease payments do not include payments allocated to non-lease components.
fiksna plaćanja (uključujući plaćanja koja su u biti fiksna), umanjena za poticaje za najam;
lease term
varijabilna plaćanja najma koja ovise o indeksu ili stopi;
The non-cancellable period for which a lessee has the right to use an underlying asset, together with both:
cijenu izvršenja mogućnosti kupnje ako je izvjesno da će najmoprimac iskoristiti tu mogućnost; i
lessee
Za najmoprimca su u plaćanja najma uključeni i iznosi za koje se očekuje da će ih najmoprimac plaćati na temelju jamstva za ostatak vrijednosti.
An entity that obtains the right to use an underlying asset for a period of time in exchange for consideration.
Plaćanja najma ne uključuju plaćanja raspodijeljena na komponente ugovora koje se ne odnose na najam, osim ako najmoprimac odabere da će komponente koje se ne odnose na najam kombinirati s komponentama koje se odnose na najam te ih obračunavati kao jedinstvenu komponentu najma.
lessee’s incremental borrowing rate
Za najmodavca su u plaćanja najma uključena i jamstva za ostatak vrijednosti koje najmodavcu pruža najmoprimac, strana povezana s najmoprimcem ili treća strana koja nije povezana s najmodavcem, a koja je financijski sposobna ispuniti obvezu iz jamstva.
The rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.
Plaćanja najma ne uključuju plaćanja raspodijeljena na komponente koje se ne odnose na najam.
lessor
Razdoblje najma
An entity that provides the right to use an underlying asset for a period of time in exchange for consideration.
Neopozivo razdoblje tijekom kojeg najmoprimac ima pravo uporabe odnosne imovine, zajedno sa sljedećim:
net investment in the lease
Najmoprimac
The gross investment in the lease discounted at the interest rate implicit in the lease.
Subjekt koji tijekom određenog razdoblja stječe pravo uporabe odnosne imovine u zamjenu za naknadu.
operating lease
Granična kamatna stopa zaduživanja najmoprimca
A lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
Kamatna stopa koju bi najmoprimac u sličnom roku i na temelju sličnog jamstva morao plaćati za posudbu sredstava nužnih za stjecanje imovine čija je vrijednost slična vrijednosti imovine s pravom uporabe u sličnom gospodarskom okruženju.
optional lease payments
Najmodavac
Payments to be made by a lessee to a lessor for the right to use an underlying asset during periods covered by an option to extend or terminate a lease that are not included in the lease term.
Subjekt koji tijekom određenog razdoblja omogućuje pravo uporabe odnosne imovine u zamjenu za naknadu.
period of use
Neto ulaganja u najam
The total period of time that an asset is used to fulfil a contract with a customer (including any non-consecutive periods of time).
Bruto ulaganje u najam diskontirano za kamatnu stopu koja proizlazi iz najma.
residual value guarantee
Poslovni najam
A guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.
Najam kojim se ne prenose gotovo svi rizici i koristi povezani s vlasništvom nad odnosnom imovinom.
right-of-use asset
Neobvezna plaćanja najma
An asset that represents a lessee's right to use an underlying asset for the lease term.
Najmoprimčeva plaćanja najmodavcu za pravo uporabe odnosne imovine tijekom razdoblja obuhvaćenih mogućnošću produženja ili raskida najma koja nisu uključena u razdoblje najma.
short-term lease
Razdoblje uporabe
A lease that, at the commencement date, has a lease term of 12 months or less.
Ukupno razdoblje tijekom kojeg se imovina upotrebljava za ispunjenje ugovora s kupcem (uključujući neuzastopna vremenska razdoblja).
A lease that contains a purchase option is not a short-term lease.
Jamstvo za ostatak vrijednosti
sublease
Jamstvo koje najmodavcu daje strana koja s njim nije povezana da će vrijednost (ili dio vrijednosti) odnosne imovine na kraju najma biti barem jednaka utvrđenom iznosu.
A transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in effect.
Imovina s pravom uporabe
underlying asset
Imovina koja predstavlja najmoprimčevo pravo uporabe odnosne imovine tijekom razdoblja najma.
An asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
Kratkoročni najam
unearned finance income
Najam koji na datum počeka najma ima razdoblje najma od najviše 12 mjeseci.
The difference between:
Najam koji sadržava mogućnost kupnje nije kratkoročni najam.
the gross investment in the lease; and
Podnajam
the net investment in the lease.
Transakcija pri kojoj najmoprimac (posredni najmodavac) daje odnosnu imovinu u novi najam trećoj strani te pri kojoj je najam (glavni najam) između glavnog najmodavca i najmoprimca i dalje valjan.
unguaranteed residual value
Odnosna imovina
That portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor.
Imovina koja je predmet najma i za koju je najmodavac najmoprimcu dao pravo uporabe.
variable lease payments
Neostvareni financijski prihod
The portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.
Razlika između sljedećeg:
Terms defined in other Standards and used in this Standard with the same meaning
bruto ulaganja u najam; i
contract
neto ulaganja u najam.
An agreement between two or more parties that creates enforceable rights and obligations.
Nezajamčeni ostatak vrijednosti
useful life
Dio ostatka vrijednosti odnosne imovine čija realizacija u korist najmodavca nije zajamčena ili za nju jamči samo strana povezana s najmodavcem.
The period over which an asset is expected to be available for use by an entity; or the number of production or similar units expected to be obtained from an asset by an entity.
Varijabilna plaćanja najma
Appendix B
Dio najmoprimčevih plaćanja najmodavcu za pravo uporabe odnosne imovine tijekom razdoblja najma koji se mijenja ovisno o promjenama u vezi s činjenicama ili okolnostima koje nastanu nakon datuma počeka najma, osim protoka vremena.
Application guidance
Pojmovi definirani u drugim standardima koji se u ovom standardu upotrebljavaju u istom značenju
It describes the application of paragraphs 1–103 and has the same authority as the other parts of the Standard.
Ugovor
Portfolio application
Ugovor je sporazum između dviju ili više strana kojim nastaju ostvariva prava i izvršive obveze.
B1 This Standard specifies the accounting for an individual lease.
Korisni vijek trajanja
However, as a practical expedient, an entity may apply this Standard to a portfolio of leases with similar characteristics if the entity reasonably expects that the effects on the financial statements of applying this Standard to the portfolio would not differ materially from applying this Standard to the individual leases within that portfolio.
Razdoblje u kojemu se očekuje da će imovina biti dostupna subjektu za uporabu; ili broj proizvodnih ili sličnih jedinica koje subjekt očekuje da će ostvariti od te imovine.
If accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio.
Dodatak B
Combination of contracts
Vodič za primjenu
B2 In applying this Standard, an entity shall combine two or more contracts entered into at or near the same time with the same counterparty (or related parties of the counterparty), and account for the contracts as a single contract if one or more of the following criteria are met:
U njemu je opisana primjena točaka 1. – 103. i jednako je mjerodavan kao i ostali dijelovi ovog standarda.
the contracts are negotiated as a package with an overall commercial objective that cannot be understood without considering the contracts together;
Primjena na portfelj
the amount of consideration to be paid in one contract depends on the price or performance of the other contract; or
B.1.
the rights to use underlying assets conveyed in the contracts (or some rights to use underlying assets conveyed in each of the contracts) form a single lease component as described in paragraph B32.
Ovim se standardom utvrđuje obračunavanje pojedinačnog najma.
Recognition exemption: leases for which the underlying asset is of low value (paragraphs 5–8)
Međutim, kao praktično rješenje subjekt može primijeniti ovaj standard na portfelj najmova sa sličnim obilježjima ako opravdano očekuje da se učinci na financijske izvještaje koje bi imala primjena ovog standarda na portfelj ne bi bitno razlikovali od učinaka primjene ovog standarda na pojedinačne najmove u okviru tog portfelja.
B3 Except as specified in paragraph B7, this Standard permits a lessee to apply paragraph 6 to account for leases for which the underlying asset is of low value.
Pri obračunavanju portfelja subjekt je dužan upotrijebiti procjene i pretpostavke koje odražavaju veličinu i sastav portfelja.
A lessee shall assess the value of an underlying asset based on the value of the asset when it is new, regardless of the age of the asset being leased.
Kombinacija ugovora B.2.
B4 The assessment of whether an underlying asset is of low value is performed on an absolute basis.
Pri primjeni ovog standarda subjekt je dužan kombinirati dva ili više ugovora sklopljena u isto vrijeme ili približno u isto vrijeme s istom drugom stranom (ili s njezinim povezanim stranama) i obračunati ugovore kao jedan ugovor ako je ispunjen barem jedan od kriterija navedenih u nastavku:
Leases of low-value assets qualify for the accounting treatment in paragraph 6 regardless of whether those leases are material to the lessee.
u ugovorima se pregovara kao o paketu s općim komercijalnim ciljem koji se ne može razumjeti ako se ugovori ne razmatraju zajedno;
The assessment is not affected by the size, nature or circumstances of the lessee.
iznos naknade koja se plaća u okviru jednog ugovora ovisi o cijeni ili činidbi iz drugog ugovora; ili
Accordingly, different lessees are expected to reach the same conclusions about whether a particular underlying asset is of low value.
prava uporabe odnosne imovine koja se prenose ugovorima (ili pojedina prava uporabe odnosne imovine prenesena u svakom od ugovora) čine jedinstvenu komponentu najma kako je opisano u točki B.32.
B5 An underlying asset can be of low value only if:
Izuzeća koja se odnose na priznavanje: najmovi s odnosnom imovinom niske vrijednosti (točke 5. – 8).
the lessee can benefit from use of the underlying asset on its own or together with other resources that are readily available to the lessee; and
B.3.
the underlying asset is not highly dependent on, or highly interrelated with, other assets.
Ovim se standardom najmoprimcu dopušta obračunavanje najmova s odnosnom imovinom niske vrijednosti primjenom točke 6., osim kako je utvrđeno u točki B.7.
B6 A lease of an underlying asset does not qualify as a lease of a low-value asset if the nature of the asset is such that, when new, the asset is typically not of low value.
Najmoprimac je dužan procijeniti vrijednost odnosne imovine na temelju njezine vrijednosti kada je nova, neovisno o starosti imovine koja je predmet najma.
For example, leases of cars would not qualify as leases of low-value assets because a new car would typically not be of low value.
B.4.
B7 If a lessee subleases an asset, or expects to sublease an asset, the head lease does not qualify as a lease of a low-value asset.
Je li odnosna imovina niske vrijednosti procjenjuje se na apsolutnoj osnovi.
B8 Examples of low-value underlying assets can include tablet and personal computers, small items of office furniture and telephones.
Najmovi imovine niske vrijednosti ispunjuju uvjete za računovodstveni tretman iz točke 6. neovisno o tome jesu li ti najmovi značajni za najmoprimca.
Identifying a lease (paragraphs 9–11)
Na procjenu ne utječe najmoprimčeva veličina, vrsta ili okolnosti u kojima se najmoprimac nalazi.
B9 To assess whether a contract conveys the right to control the use of an identified asset (see paragraphs B13–B20) for a period of time, an entity shall assess whether, throughout the period of use, the customer has both of the following:
U skladu s time očekuje se da će različiti najmoprimci doći do istih zaključaka o tome ima li određena odnosna imovina nisku vrijednost.
the right to obtain substantially all of the economic benefits from use of the identified asset (as described in paragraphs B21–B23); and
B.5.
the right to direct the use of the identified asset (as described in paragraphs B24–B30).
Odnosna imovina može imati nisku vrijednost samo ako:
B10 If the customer has the right to control the use of an identified asset for only a portion of the term of the contract, the contract contains a lease for that portion of the term.
najmoprimac može imati koristi od uporabe same odnosne imovine ili zajedno s drugim resursima koji su mu izravno dostupni; i
B11 A contract to receive goods or services may be entered into by a joint arrangement, or on behalf of a joint arrangement, as defined in IFRS 11 Joint Arrangements.
odnosna imovina ne ovisi u velikoj mjeri niti je u velikoj mjeri povezana s drugom imovinom.
In this case, the joint arrangement is considered to be the customer in the contract.
B.6.
Accordingly, in assessing whether such a contract contains a lease, an entity shall assess whether the joint arrangement has the right to control the use of an identified asset throughout the period of use.
Najam odnosne imovine ne smatra se najmom imovine niske vrijednosti ako je imovine takve vrsta da, kada je nova, obično nije niske vrijednosti.
B12 An entity shall assess whether a contract contains a lease for each potential separate lease component.
Primjerice, najmovi automobila ne bi se smatrali najmovima imovine niske vrijednosti jer nov automobil obično nema nisku vrijednost.
Refer to paragraph B32 for guidance on separate lease components.
B.7.
Identified asset
Ako najmoprimac imovinu daje ili očekuje da će je dati u podnajam, glavni najam ne smatra se najmom imovine niske vrijednosti.
B13 An asset is typically identified by being explicitly specified in a contract.
B.8.
However, an asset can also be identified by being implicitly specified at the time that the asset is made available for use by the customer.
Tabletna ili osobna računala, komadi malog uredskog namještaja i telefoni neki su od primjera odnosne imovine niske vrijednosti.
Substantive substitution rights
Utvrđivanje najma (točke 9. – 11.)
B14 Even if an asset is specified, a customer does not have the right to use an identified asset if the supplier has the substantive right to substitute the asset throughout the period of use.
B.9.
A supplier's right to substitute an asset is substantive only if both of the following conditions exist:
Kako bi procijenio prenosi li se ugovorom pravo nadzora nad uporabom utvrđene imovine (vidjeti točke B.13. – B.20.) u određenom vremenskom razdoblju, subjekt je dužan procijeniti ima li kupac tijekom cijelog razdoblja uporabe:
the supplier has the practical ability to substitute alternative assets throughout the period of use (for example, the customer cannot prevent the supplier from substituting the asset and alternative assets are readily available to the supplier or could be sourced by the supplier within a reasonable period of time); and
pravo stjecanja gotovo svih gospodarskih koristi od uporabe utvrđene imovine (kako je opisano u točkama B.21. – B.23.) i
the supplier would benefit economically from the exercise of its right to substitute the asset (ie the economic benefits associated with substituting the asset are expected to exceed the costs associated with substituting the asset).
pravo izravne uporabe utvrđene imovine (kako je opisano u točkama B.24. – B.30.).
B15 If the supplier has a right or an obligation to substitute the asset only on or after either a particular date or the occurrence of a specified event, the supplier's substitution right is not substantive because the supplier does not have the practical ability to substitute alternative assets throughout the period of use.
B.10.
B16 An entity's evaluation of whether a supplier's substitution right is substantive is based on facts and circumstances at inception of the contract and shall exclude consideration of future events that, at inception of the contract, are not considered likely to occur.
Ako pravom nadzora nad uporabom utvrđene imovine kupac raspolaže samo tijekom dijela trajanja ugovora, ugovor sadržava najam za taj dio trajanja ugovora.
Examples of future events that, at inception of the contract, would not be considered likely to occur and, thus, should be excluded from the evaluation include:
B.11.
an agreement by a future customer to pay an above market rate for use of the asset;
Ugovor o primanju robe ili usluga može se sklopiti na temelju zajedničkog posla ili u ime zajedničkog posla, kako je definirano u MSFI-ju 11 Zajednički poslovi.
the introduction of new technology that is not substantially developed at inception of the contract;
U tom slučaju zajednički posao smatra se kupcem u okviru ugovora.
a substantial difference between the customer's use of the asset, or the performance of the asset, and the use or performance considered likely at inception of the contract; and
U skladu s time, kada procjenjuje sadržava li takav ugovor najam, subjekt je dužan procijeniti ima li zajednički posao pravo nadzora nad uporabom utvrđene imovine tijekom cijelog razdoblja uporabe.
a substantial difference between the market price of the asset during the period of use, and the market price considered likely at inception of the contract.
B.12.
B17 If the asset is located at the customer's premises or elsewhere, the costs associated with substitution are generally higher than when located at the supplier's premises and, therefore, are more likely to exceed the benefits associated with substituting the asset.
Subjekt je dužan procijeniti sadržava li ugovor najam za svaku potencijalno zasebnu komponentu najma.