natgillin/translations-raw huggingface dataset:
If the portions could not be sold separately, the property is investment property only if an insignificant portion is held for use in the production or supply of goods or services or for administrative purposes.
Nematerijalna se imovina može otuđiti na više načina (npr. prodajom, financijskim najmom ili donacijom).
In some cases, an entity provides ancillary services to the occupants of a property it holds.
Datumom otuđenja nematerijalne imovine smatra se datum na koji primatelj preuzme nadzor nad tom imovinom u skladu sa zahtjevima iz MSFI-ja 15 Prihodi na temelju ugovora s kupcima koji se odnose na određivanje trenutka u kojem se obveza na činidbu smatra ispunjenom.
An entity treats such a property as investment property if the services are insignificant to the arrangement as a whole.
PRIJELAZNE ODREDBE I DATUM STUPANJA NA SNAGU
An example is when the owner of an office building provides security and maintenance services to the lessees who occupy the building.
L. MSFI-jem 16, objavljenim u siječnju 2016., izmijenjene su točke 3., 6., 113. i 114.
In other cases, the services provided are significant.
MRS 39 Financijski instrumenti: priznavanje i mjerenje
For example, if an entity owns and manages a hotel, services provided to guests are significant to the arrangement as a whole.
Izmjenjuje se točka 2. te se za subjekt koji nije donio MSFI 9 Financijski instrumenti dodaje točka 103.V.
Therefore, an owner-managed hotel is owner-occupied property, rather than investment property.
MRS 39. ne izmjenjuje se za subjekt koji je usvojio MSFI 9.
It may be difficult to determine whether ancillary services are so significant that a property does not qualify as investment property.
na potraživanja na temelju financijskog najma (odnosno neto ulaganja u financijske najmove) i potraživanja na temelju poslovnog najma koja priznaje najmodavac primjenjuju se odredbe o prestanku priznavanja i umanjenju vrijednosti iz ovog standarda (vidjeti točke 15. – 37., 58., 59., 63. – 65. i Dodatak A točke VP36. – VP52. i VP84. – VP93.);
For example, the owner of a hotel sometimes transfers some responsibilities to third parties under a management contract.
na obveze po najmu koje priznaje najmoprimac primjenjuju se zahtjevi o prestanku priznavanja i umanjenju vrijednosti iz točke 39. ovog standarda; i
The terms of such contracts vary widely.
V. MSFI-jem 16, objavljenim u siječnju 2016., izmijenjene su točke 2. i VP33.
At one end of the spectrum, the owner's position may, in substance, be that of a passive investor.
U Vodiču za primjenu točka VP33. izmjenjuje se za subjekt koji nije donio MSFI 9 Financijski instrumenti.
At the other end of the spectrum, the owner may simply have outsourced day-to-day functions while retaining significant exposure to variation in the cash flows generated by the operations of the hotel.
Za subjekt koji je donio MSFI 9.
Judgement is needed to determine whether a property qualifies as investment property.
Vodič za primjenu nije izmijenjen.
An entity develops criteria so that it can exercise that judgement consistently in accordance with the definition of investment property and with the related guidance in paragraphs 7–13.
UGRAĐENE IZVEDENICE (TOČKE 10. – 13.)
Paragraph 75(c) requires an entity to disclose these criteria when classification is difficult.
MRS 40 Ulaganja u nekretnine
Judgement is also needed to determine whether the acquisition of investment property is the acquisition of an asset or a group of assets or a business combination within the scope of IFRS 3 Business Combinations.
Zbog opsežnih izmjena MRS-a 40 Ulaganja u nekretnine, njegov se tekst i predložene izmjene u cijelosti navode na kraju Dodatka D.
Reference should be made to IFRS 3 to determine whether it is a business combination.
MRS 41 Poljoprivreda
The discussion in paragraphs 7–14 of this Standard relates to whether or not property is owner-occupied property or investment property and not to determining whether or not the acquisition of property is a business combination as defined in IFRS 3.
Izmjenjuje se točka 2. te se dodaje točka 64.
Determining whether a specific transaction meets the definition of a business combination as defined in IFRS 3 and includes an investment property as defined in this Standard requires the separate application of both Standards.
Ovaj se standard ne primjenjuje na sljedeće:
In some cases, an entity owns property that is leased to, and occupied by, its parent or another subsidiary.
imovinu s pravom uporabe koja proizlazi iz najma zemljišta povezanog s poljoprivrednom djelatnošću (vidjeti MSFI 16 Najmovi).
The property does not qualify as investment property in the consolidated financial statements, because the property is owner-occupied from the perspective of the group.
MSFI-jem 16, objavljenim u siječnju 2016., izmijenjena je točka 2.
However, from the perspective of the entity that owns it, the property is investment property if it meets the definition in paragraph 5.
OTMSFI 1 Promjene u troškovima demontaže, obnavljanja i sličnih obveza
Therefore, the lessor treats the property as investment property in its individual financial statements.
Izmjenjuje se točka s upućivanjima.
An owned investment property shall be recognised as an asset when, and only when:
UPUĆIVANJA
it is probable that the future economic benefits that are associated with the investment property will flow to the entity; and
MSFI 16 Najmovi
the cost of the investment property can be measured reliably.
MRS 1 Prezentiranje financijskih izvještaja (kako je revidiran 2007.)
An entity evaluates under this recognition principle all its investment property costs at the time they are incurred.
Izmjenjuje se točka 2. te se dodaje točka 9.B.
These costs include costs incurred initially to acquire an investment property and costs incurred subsequently to add to, replace part of, or service a property.
Ovo se tumačenje primjenjuje na promjene mjerenja svih postojećih obveza demontaže, obnavljanja i sličnih obveza, koje se:
Under the recognition principle in paragraph 16, an entity does not recognise in the carrying amount of an investment property the costs of the day-to-day servicing of such a property.
priznaju kao dio troška nekretnine, postrojenja i opreme u skladu s MRS-om 16 ili kao dio troška imovine s pravom uporabe u skladu s MSFI-jem 16; i
Rather, these costs are recognised in profit or loss as incurred.
OTMSFI 12 Sporazumi o koncesiji za usluge
Costs of day-to-day servicing are primarily the cost of labour and consumables, and may include the cost of minor parts.
Dodaje se točka 28.F.
The purpose of these expenditures is often described as for the ‘repairs and maintenance’ of the property.
F. MSFI-jem 16, objavljenim u siječnju 2016., izmijenjena je točka VP8. i Dodatak B. Subjekt je dužan navedene izmjene primijeniti pri primijeni MSFI-ja 16.
Parts of investment properties may have been acquired through replacement.
U Dodatku A izmjenjuje se točka VP8.
For example, the interior walls may be replacements of original walls.
Područje primjene (točka 5.)
Under the recognition principle, an entity recognises in the carrying amount of an investment property the cost of replacing part of an existing investment property at the time that cost is incurred if the recognition criteria are met.
Subjekt može imati pravo na uporabu odvojive infrastrukture opisane u točki VP7. podtočki (a) ili objekata kojima se koristi za pružanje dodatnih nereguliranih usluga kako je opisano u točki VP7. podtočki (b).
The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of this Standard.
U oba slučaja sadržajno može biti riječ o najmu davatelja koncesije subjektu; u tom slučaju obračunava se u skladu s MSFI-jem 16.
An investment property held by a lessee as a right-of-use asset shall be recognised in accordance with IFRS 16.
SIC 29 Sporazumi o koncesijama za usluge: objavljivanje
MEASUREMENT AT RECOGNITION
Izmjenjuje se točka 5.
An owned investment property shall be measured initially at its cost.
IZDAVANJE
Transaction costs shall be included in the initial measurement.
Određeni aspekti i objavljivanja koja se odnose na pojedine sporazume o koncesijama za usluge već su obuhvaćeni postojećim međunarodnim standardima financijskog izvještavanja (npr.
The cost of a purchased investment property comprises its purchase price and any directly attributable expenditure.
MRS 16 primjenjuje se na stjecanje pojedine imovine, postrojenja i opreme, MSFI 16 na najmove imovine, a MRS 38 na stjecanje nematerijalne imovine).
Directly attributable expenditure includes, for example, professional fees for legal services, property transfer taxes and other transaction costs.
Međutim, sporazum o koncesiji za usluge može uključivati izvršive ugovore koji nisu obuhvaćeni međunarodnim standardima financijskog izvještavanja, osim ako su ugovori štetni te se u tom slučaju primjenjuje MRS 37.
The cost of an investment property is not increased by:
Stoga se ovo tumačenje odnosi na dodatna objavljivanja sporazuma o koncesijama za usluge.
start-up costs (unless they are necessary to bring the property to the condition necessary for it to be capable of operating in the manner intended by management),
Izmjenjuje se točka o datumu stupanja na snagu.
operating losses incurred before the investment property achieves the planned level of occupancy, or
SIC-32 Nematerijalna imovina – troškovi web-stranica
abnormal amounts of wasted material, labour or other resources incurred in constructing or developing the property.
Izmjenjuje se točka 6. kako je izmijenjena MSFI-jem 15.
If payment for an investment property is deferred, its cost is the cash price equivalent.
MRS 38 ne primjenjuje se na nematerijalnu imovinu koju drži subjekt, a koja je namijenjena prodaji u okviru redovnog poslovanja (vidjeti MRS 2 i MSFI 15) ni na najmove nematerijalne imovine obračunate u skladu s MSFI-jem 16.
The difference between this amount and the total payments is recognised as interest expense over the period of credit.
U skladu s time, ovo tumačenje ne primjenjuje se na izdatke za izradu ili uređivanje web-stranica (ili softvera za web-stranice) namijenjenih prodaji drugom subjektu ili koji se obračunavaju s skladu s MSFI-jem 16.
One or more investment properties may be acquired in exchange for a non-monetary asset or assets, or a combination of monetary and non-monetary assets.
MSFI-jem 15 Prihodi na temelju ugovora s kupcima, objavljenim u svibnju 2014., izmijenjeni su odjeljak „Upućivanja” i točka 6.
The following discussion refers to an exchange of one non-monetary asset for another, but it also applies to all exchanges described in the preceding sentence.
Subjekt je dužan navedenu izmjenu primijeniti pri primjeni MSFI-ja 15.
The cost of such an investment property is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable.
Zbog opsežnih izmjena MRS-a 40 Ulaganja u nekretnine, njegov se tekst, kako je izmijenjen MSFI-jem 15, i predložene izmjene navode u cijelosti.
The acquired asset is measured in this way even if an entity cannot immediately derecognise the asset given up.
Međunarodni računovodstveni standard 40
If the acquired asset is not measured at fair value, its cost is measured at the carrying amount of the asset given up.
Ulaganja u nekretnine
An entity determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction.
Cilj je ovog standarda propisati računovodstveni postupak za ulaganja u nekretnine i s njima povezane zahtjeve za objavljivanje.
An exchange transaction has commercial substance if:
Ovaj se standard primjenjuje na priznavanje, mjerenje i objavljivanje ulaganja u nekretnine.
the configuration (risk, timing and amount) of the cash flows of the asset received differs from the configuration of the cash flows of the asset transferred, or
biološku imovinu povezanu s poljoprivrednom djelatnošću (vidjeti MRS 41 Poljoprivreda i MRS 16 Nekretnine, postrojenja i oprema); i
the entity-specific value of the portion of the entity's operations affected by the transaction changes as a result of the exchange, and
prava na iskorištavanje rudnih rezervi, kao što su nafta, prirodni plin i slični neobnovljivi izvori.
the difference in (a) or (b) is significant relative to the fair value of the assets exchanged.
Sljedeći se pojmovi u ovom standardu upotrebljavaju sa sljedećim značenjima:
For the purpose of determining whether an exchange transaction has commercial substance, the entity-specific value of the portion of the entity's operations affected by the transaction shall reflect post-tax cash flows.
Knjigovodstvena vrijednost znači iznos po kojem se imovina priznaje u izvještaju o financijskom položaju.
The result of these analyses may be clear without an entity having to perform detailed calculations.
Trošak znači iznos plaćenog novca ili novčanih ekvivalenata ili fer vrijednost druge naknade dane za stjecanje imovine u vrijeme njezina stjecanja ili izgradnje ili po potrebi iznos koji se može pripisati toj imovini pri početnom priznavanju u skladu s određenim zahtjevima drugih međunarodnih standarda financijskog izvještavanja, na primjer MSFI-ja 2 Plaćanje temeljeno na dionicama.
The fair value of an asset is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value.
Fer vrijednost znači cijena koju bi bila postignuta pri prodaji imovine ili plaćena pri prijenosu obveze u uobičajenoj transakciji među tržišnim sudionicima na dan mjerenja.
If the entity is able to measure reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure cost unless the fair value of the asset received is more clearly evident.
(vidjeti MSFI 13 Mjerenje fer vrijednosti).
An investment property held by a lessee as a right-of-use asset shall be measured initially at its cost in accordance with IFRS 16.
Ulaganja u nekretnine znači nekretnina (zemljište ili zgrada ili dio zgrade ili oboje) u posjedu (vlasnika ili najmoprimca kao imovine s pravom uporabe) radi ostvarenja prihoda od najma ili povećanja vrijednosti kapitala, ili jednog i drugog, a ne za:
MEASUREMENT AFTER RECOGNITION
uporabu u proizvodnji ili isporuci robe ili usluga niti u administrativne svrhe; ili
Accounting policy
prodaju u sklopu redovnog poslovanja.
With the exceptions noted in paragraphs 32A, an entity shall choose as its accounting policy either the fair value model in paragraphs 33–55 or the cost model in paragraph 56 and shall apply that policy to all of its investment property.
Nekretnina kojom se koristi vlasnik znači nekretnina u posjedu (vlasnika ili najmoprimca kao imovine s pravom uporabe) radi uporabe u proizvodnji ili isporuci robe ili usluga ili u administrativne svrhe.
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors states that a voluntary change in accounting policy shall be made only if the change results in the financial statements providing reliable and more relevantinformation about the effects of transactions, other events or conditions on the entity's financial position, financial performance or cash flows.
KLASIFIKACIJA NEKRETNINE KAO ULAGANJA U NEKRETNINE ILI KAO NEKRETNINE KOJOM SE KORISTI VLASNIK
It is highly unlikely that a change from the fair value model to the cost model will result in a more relevant presentation.
Ulaganja u nekretnine drže se radi ostvarenja prihoda od najma ili povećanja vrijednosti kapitala ili jednog i drugog.
This Standard requires all entities to measure the fair value of investment property, for the purpose of either measurement (if the entity uses the fair value model) or disclosure (if it uses the cost model).
Stoga se ulaganjem u nekretnine stvaraju novčani tokovi koji su uglavnom neovisni o drugoj imovini koju subjekt drži.
An entity may:
Proizvodnjom ili isporukom robe ili usluga (ili uporabom nekretnine u administrativne svrhe) stvaraju se novčani tokovi koji se mogu pripisati ne samo nekretnini, veći i drugoj imovini koja se upotrebljava u proizvodnji ili isporuci.
choose either the fair value model or the cost model for all investment property backing liabilities that pay a return linked directly to the fair value of, or returns from, specified assets including that investment property; and
MRS 16 primjenjuje se na nekretninu kojom se koristi vlasnik i koja je u njegovu vlasništvu, dok se MSFI 16 primjenjuje na nekretninu kojom se koristi vlasnik koju najmoprimac drži kao imovinu s pravom uporabe.
choose either the fair value model or the cost model for all other investment property, regardless of the choice made in (a).
Slijede primjeri ulaganja u nekretnine:
Some insurers and other entities operate an internal property fund that issues notional units, with some units held by investors in linked contracts and others held by the entity.
zemljište u posjedu radi dugoročnog povećanja vrijednosti kapitala, a ne radi kratkoročne prodaje u okviru redovnog poslovanja.
Paragraph 32A does not permit an entity to measure the property held by the fund partly at cost and partly at fair value.
zgrada u vlasništvu subjekta (ili imovina s pravom uporabe povezana sa zgradom koju drži subjekt) i dana u najam na temelju jednog ili više ugovora o poslovnom najmu;
If an entity chooses different models for the two categories described in paragraph 32A, sales of investment property between pools of assets measured using different models shall be recognised at fair value and the cumulative change in fair value shall be recognised in profit or loss.
zgrada koja je prazna, ali se drži u posjedu radi davanja u najam na temelju jednog ili više ugovora o poslovnom najmu.
Accordingly, if an investment property is sold from a pool in which the fair value model is used into a pool in which the cost model is used, the property's fair value at the date of the sale becomes its deemed cost.
nekretnine u izgradnji ili u razvoju za buduću uporabu kao ulaganja u nekretnine.
After initial recognition, an entity that chooses the fair value model shall measure all of its investment property at fair value, except in the cases described in paragraph 53.
nekretnine namijenjene prodaji u okviru redovnog poslovanja ili u postupku izgradnje ili razvoja radi takve prodaje (vidjeti MRS 2 Zalihe); na primjer, nekretnina stečena isključivo radi njezina naknadnog otuđenja u bliskoj budućnosti ili za razvoj i preprodaju.
A gain or loss arising from a change in the fair value of investment property shall be recognised in profit or loss for the period in which it arises.
nekretnina kojom se koristi vlasnik (vidjeti MRS 16 i MSFI 16), uključujući, među ostalim, nekretnine koje se drže u posjedu za buduću uporabu od strane vlasnika, nekretnine koje se drže u posjedu za budući razvoj i naknadnu uporabu od strane vlasnika, nekretnina kojom se koriste zaposlenici (bez obzira na to plaćaju li zaposlenici najamninu po tržišnim stopama) i nekretnina kojom se koristi vlasnik namijenjena otuđenju.
36–39.
nekretnina dana u financijski najam drugom subjektu.
When measuring the fair value of investment property in accordance with IFRS 13, an entity shall ensure that the fair value reflects, among other things, rental income from current leases and other assumptions that market participants would use when pricing investment property under current market conditions.
Određene nekretnine uključuju dio koji se drži u posjedu radi ostvarenja prihoda od najma ili povećanja vrijednosti kapitala te dio koji se drži u posjedu radi uporabe u proizvodnji ili isporuci robe ili usluga ili u administrativne svrhe.
IFRS 16 specifies the basis for initial recognition of the cost of an investment property held by a lessee as a right-of-use asset.
Ako dijelove nije moguće prodati odvojeno, nekretnina je ulaganje u nekretnine samo ako se neznačajni dio drži u posjedu radi uporabe u proizvodnji ili isporuci robe ili usluga ili u administrativne svrhe.
Paragraph 33 requires investment property held by a lessee as a right-of-use asset to be remeasured, if necessary, to fair value if the entity chooses the fair value model.
U nekim slučajevima subjekt pruža dodatne usluge korisnicima nekretnine koju drži u posjedu.
When lease payments are atmarket rates, the fair value of an investment property held by a lessee as a right-of-use asset at acquisition, net of all expected lease payments (including those relating to recognised lease liabilities), should be zero.
Subjekt s takvim nekretninama postupa kao s ulaganjima u nekretnine ako su te usluge neznačajne u odnosu na krovni ugovor u cijelosti.
Thus, remeasuring a right-of-use asset from cost in accordance with IFRS 16 to fair value in accordance with paragraph 33 (taking into account the requirements in paragraph 50) should not give rise to any initial gain or loss, unless fair value is measured at different times.
Primjer je ako vlasnik poslovne zgrade najmoprimcima koji se koriste zgradom pruža sigurnosne usluge i usluge održavanja.
This could occur when an election to apply the fair value model is made after initial recognition.
U drugim slučajevima pružene su usluge značajne.
42–47.
Na primjer, ako je subjekt vlasnik i upravitelj hotela, usluge koje pruža gostima značajne su u odnosu na krovni ugovor u cijelosti.
In exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the variability in the range of reasonable fair value measurements will be so great, and the probabilities of the various outcomes so difficult to assess, that the usefulness of a single measure of fair value is negated.
Stoga je hotel kojim upravlja vlasnik nekretnina kojom se koristi vlasnik, a ne ulaganje u nekretnine.
This may indicate that the fair value of the property will not be reliably measurable on a continuing basis (see paragraph 53).
U nekim je slučajevima teško odrediti jesu li dodatne usluge toliko značajne da se nekretnina ne može smatrati ulaganjem u nekretnine.
In determining the carrying amount of investment property under the fair value model, an entity does not double-count assets or liabilities that are recognised as separate assets or liabilities.
Na primjer, vlasnik hotela ponekad prenosi neke odgovornosti na treće strane na temelju ugovora o upravljanju.
equipment such as lifts or air-conditioning is often an integral part of a building and is generally included in the fair value of the investment property, rather than recognised separately as property, plant and equipment.
Odredbe takvih ugovora mogu se znatno razlikovati.
if an office is leased on a furnished basis, the fair value of the office generally includes the fair value of the furniture, because the rental income relates to the furnished office.
Vlasnikov položaj može s jedne strane biti jednak položaju pasivnog ulagača.
When furniture is included in the fair value of investment property, an entity does not recognise that furniture as a separate asset.
S druge strane, vlasnik je možda jednostavno drugima prepustio svakodnevne funkcije, ali je zadržao značajnu izloženost promjenama novčanih tokova koje proizlaze iz poslovanja hotela.
the fair value of investment property excludes prepaid or accrued operating lease income, because the entity recognises it as a separate liability or asset.
Potrebna je prosudba kako bi se odredilo je li nekretnina u skladu s definicijom ulaganja u nekretnine.
the fair value of investment property held by a lessee as a right-of-use asset reflects expected cash flows (including variable lease payments that are expected to become payable).
Subjekt je obvezan utvrditi mjerila kako bi mogao donositi dosljedne prosudbe u skladu s definicijom ulaganja u nekretnine te s povezanim smjernicama iz točaka 7.