natgillin/translations-raw huggingface dataset:
On 17 December 2003 the International Accounting Standard Board (IASB) published revised International Accounting Standard (IAS) 39 Financial Instruments: recognition and measurement as part of the IASB’s initiative to improve 15 standards in time for them to be used by companies adopting IAS for the first time in 2005.
Dne 17. decembra 2003 je Uprava za mednarodne računovodske standarde (IASB) objavila revidiran mednarodni računovodski standard (MRS) 39 Finančni inštrumenti: pripoznavanje in merjenje kot del pobude IASB za pravočasno izboljšanje petnajstih standardov do leta 2005, ko jih bodo prvič sprejele nekatere družbe.
The purpose of the revision was the further improvement of the quality and consistency of the body of existing IAS.
Namen revizije je bil še izboljšati kvaliteto in skladnost besedila obstoječih MRS.
On 31 March 2004, the IASB issued an amendment to IAS 39 Financial Instruments: recognition and measurement on fair value hedge accounting for a portfolio hedge of interest rate risk.
Dne 31. marca 2004 je IASB izdala spremembo MRS 39 Finančni inštrumenti: pripoznavanje in merjenje poštene vrednosti v računovodstvu varovalnih pozicij pri varovanju portfelja pred obrestnim tveganjem.
The general objective of the amendment is to simplify the implementation of IAS 39 by enabling fair value hedge accounting for a portfolio hedge of interest rate risk.
Glavni cilj spremembe je poenostavitev izvajanja MRS 39 z omogočanjem poštene vrednosti v računovodstvu varovalnih pozicij pri varovanju portfeljev pred obrestnim tveganjem.
Pursuant to Regulation (EC) No 1606/2002, it is the objective of the Commission to have a stable platform of international accounting standards in place as from 1 January 2005.
Na podlagi Uredbe (ES) št. 1606/2002 je cilj Komisije, da ima stabilno platformo mednarodnih računovodskih standardov vzpostavljeno s 1. januarjem 2005.
However, certain important provisions in IAS 39 are still the subject of unfinished discussions between the IASB, the European Central Bank, prudential supervisors and the banking industry.
Vendar so nekatere pomembne določbe MRS 39 še vedno predmet nekončanih pogovorov med IASB, Evropsko centralno banko, nadzorniki skrbnega in varnega poslovanja ter bančno industrijo.
These provisions relate to the option to fair value all financial assets and liabilities and to hedge accounting.
Te določbe se nanašajo na možnost poštene vrednosti vseh finančnih sredstev in obveznosti ter računovodstvo varovalnih pozicij.
Each of these provisions concern areas which are completely autonomous, distinct and separate from the rest of the standard.
Vsaka od teh določb zadeva področja, ki so popolnoma avtonomna, različna in ločena od ostalega dela standarda.
In order to respect the date of 1 January 2005, it is necessary to introduce IAS 39 with the exception of these provisions.
Da bi spoštovali datum 1. januar 2005, je nujno uvesti MRS 39 z izjemo teh določb.
IAS 39 introduces an option to fair value all financial assets and liabilities without any restrictions.
MRS 39 uvaja možnost določanja poštene vrednosti vseh finančnih sredstev in obveznosti brez kakršnihkoli omejitev.
However, the IASB has recently published an Exposure Draft (a consultative paper) which proposes an amendment to IAS 39 in order to restrict the fair value option contained in the standard.
Vendar je IASB pred kratkim objavila osnutek za javno obravnavo (posvetovalno listino), v kateri predlaga spremembo MRS 39, da bi se omejila možnost poštene vrednosti iz standarda.
The proposed amendment is a direct response to concerns expressed by the European Central Bank, by prudential supervisors represented in the Basel Committee as well as by securities regulators of the Member States who are concerned that the fair value option could be used inappropriately, in particular in the case of a company’s own liabilities.
Predlagana sprememba je neposredni odgovor na zaskrbljenost Evropske centralne banke, nadzornikov skrbnega in varnega poslovanja, ki jih predstavlja Baselski odbor, kakor tudi regulatorjev trga vrednostnih papirjev držav članic, ki so izrazili skrb, da bi lahko bila možnost poštene vrednosti neustrezno uporabljena, še posebej v primeru lastnih obveznosti družbe.
The Commission considers these questions as important and requiring further examination.
Komisiji se zdijo ta vprašanja pomembna in potrebna nadaljnje preiskave.
The IASB has received many comments on this proposed amendment and is expected to take a final decision on this issue by the end of 2004.
IASB je prejela mnogo pripomb na to predlagano spremembo in pričakuje se, da bo sprejela končno odločitev o tej zadevi do konca leta 2004.
The Regulation permits the fair value option to be applied to financial assets.
Uredba dovoljuje uporabo možnosti poštene vrednosti za finančna sredstva.
However, in the case of financial assets that are not traded in active and liquid markets, companies should take care to apply the fair value option to financial assets in a way that leads to reliable measurement.
Vendar morajo v primeru finančnih sredstev, s katerimi se ne trguje na aktivnih in likvidnih trgih, družbe paziti, da uporabijo možnost poštene vrednosti za finančna sredstva na način, ki zagotavlja zanesljivo merjenje.
The full fair value option should not apply until the IASB has developed a solution to this issue and until the Commission is able to recognise that an appropriate solution for this issue has been found.
Možnost poštene vrednosti v polnem obsegu naj se ne bi uporabljala, dokler IASB ne bi prišla do rešitve za zadevo in dokler Komisija ne more priznati, da se je našla ustrezna rešitev.
Since the full fair value option is only an option, the provisions relating to this option are clearly distinct and separable from the other parts of the standard.
Ker je možnost poštene vrednosti v polnem obsegu samo možnost, so določbe, ki se nanašajo na to možnost, jasno različne in ločene od ostalih delov standarda.
On hedge accounting, there is discussion whether IAS 39 sufficiently takes into account the way in which many European banks operate their asset/liability management particularly in a fixed interest rate environment.
Glede računovodstva varovalnih pozicij se poraja vprašanje, ali MRS 39 v zadostni meri upošteva način, na katerega mnoge evropske banke upravljajo s svojim premoženjem sredstev/obveznosti, še posebej v okolju fiksne obrestne mere.
The controversy is about the limitation of hedge accounting to either cash flow hedges or fair value hedges and the strict requirements concerning the effectiveness of those hedges.
Nasprotja obstajajo glede omejitve računovodstva varovalnih pozicij na bodisi varovanje kapitalskih tokov oziroma varovanje poštene vrednosti ter stroge zahteve, ki se nanašajo na učinkovitost teh varovalnih ukrepov.
Many European banks argue that IAS 39 does not allow them to apply hedge accounting to their core deposits on a portfolio basis and would force them to carry out disproportionate and costly changes both to their asset/liability management and to their accounting systems.
Mnoge evropske banke se pritožujejo, da jim MRS 39 ne dopušča uporabe računovodstva varovalnih pozicij za njihove temeljne depozite na osnovi portfeljev ter bi jih prisilil v nesorazmerne in drage spremembe tako na področju upravljanja premoženja sredstev/obveznosti kot tudi njihovega računovodskega sistema.
As a portfolio hedge, due to internal interactions and the law of large numbers, is different from the hedge of a single asset or a single liability, it is also argued that enabling portfolio hedge accounting of core deposits on a fair value measurement basis is consistent with the principle in IAS 39 that the fair value of a financial liability with a demand feature cannot be less than the amount payable on demand.
Ker se zavarovanje portfelja – zaradi notranjih vplivov in zakona velikih števil – razlikuje od varovanja posameznih sredstev oziroma posamezne obveznosti, se prav tako pritožujejo, da je omogočanje računovodstva varovalnih pozicij portfeljev temeljnih depozitov na osnovi izračuna poštene vrednosti v skladu z načelom MRS 39, ki določa, da poštena vrednost finančne obveznosti, plačljive na zahtevo, ne more biti manjša od zahtevanega zneska.
The question whether and how the accounting treatment of portfolio hedging can be designed in such a way that it better reflects the particularities of banks operating in a fixed interest rate environment has been recognised as a significant issue by the IASB.
Vprašanje, ali in kako lahko določimo računovodsko obravnavanje varovanja portfeljev na tak način, da bolje odraža posebnosti bank, ki delujejo v okolju fiksne obrestne mere, je IASB priznala kot pomembno vprašanje.
The latter has created as a matter of priority a working group which is examining proposals made by European banks for the introduction into IAS 39 of a new hedge accounting method (interest margin hedge) which would reflect more closely the way in which these banks conduct their asset/liability management.
Kot prednostno nalogo je ustanovila delovno skupino, ki preučuje predloge evropskih bank za vključitev nove metode računovodstva varovalnih pozicij (zaščita obrestne marže) v MRS 39, kar bi bolj odražalo način, na katerega banke upravljajo svoje premoženje sredstev/obveznosti.
The provisions of IAS 39, which are directly related to the accounting treatment of portfolio hedging should therefore not be adopted for mandatory use at this stage because they cannot be considered as final and may be changed in the near future.
Določb MRS 39, ki so neposredno povezane z računovodskim obravnavanjem varovanja portfeljev, zato ni treba sprejeti za obvezno uporabo na tej stopnji, ker ne morejo veljati za končne in se lahko spremenijo v bližnji prihodnosti.
The relevant provisions that are excluded from mandatory application are clearly distinct and separable from the rest of the standard.
Ustrezne določbe, ki so izključene iz obvezne uporabe, so jasno različne in ločene od ostalega dela standarda.
They concern those provisions that do not reflect a portfolio approach and therefore prevent the application of hedge accounting to a portfolio of core deposits and those provisions that assimilate a prepayment risk to an interest rate risk and therefore prevent the continuation of risk management techniques recognised as acceptable by banking supervisors.
Zadevajo tiste določbe, ki ne odražajo pristopa portfelja, in tako preprečujejo uporabo računovodstva varovalnih pozicij za portfelje temeljnih depozitov, in tiste določbe, ki izenačujejo tveganje predplačila z obrestnim tveganjem in tako preprečujejo nadaljevanje metod obvladovanja tveganja, ki so jih bančni nadzorniki priznali za sprejemljive.
However, companies do have the option to apply these provisions and can therefore apply all hedge accounting provisions in IAS 39.
Vendar imajo družbe možnost, da uporabijo te določbe in lahko tako uporabijo vse določbe o računovodstvu varovalnih pozicij v MRS 39.
The existence in Community law of an accounting standard on the treatment of financial instruments is an essential element of the core set of standards to be applied by companies in 2005.
Obstoj računovodskega standarda za obravnavanje finančnih instrumentov v pravu Skupnosti je bistveni element temeljnega kompleta standardov, ki jih bodo družbe uporabile v letu 2005.
It is therefore the objective to arrive as soon as possible, and if at all possible no later than around the end of 2005, at a situation whereby an amended IAS 39 can be adopted in full by the Commission.
Cilj je torej, da se čimprej vzpostavi stanje – in če je sploh mogoče, ne kasneje kot do konca leta 2005 – da se lahko spremenjeni MRS 39 v celoti sprejme s strani Komisije.
Accordingly, the Commission will review the applicability of IAS 39 once the provisions relating to the fair value option and the hedge accounting have been amended by the IASB and at the latest by 31 December 2005.
Skladno s tem bo Komisija pregledala uporabnost MRS 39 po tem, ko bodo določbe, ki se nanašajo na možnost poštene vrednosti in računovodstvo varovalnih pozicij, spremenjene s strani IASB in najkasneje do 31. decembra 2005.
A solution is being worked at between the IASB, the European Central Bank and banking supervisors for the full fair value option.
Za rešitev za možnost poštene vrednosti v polnem obsegu si prizadevajo IASB, Evropska centralna banka in bančni nadzorniki.
Accordingly, the Commission will closely follow this ongoing work and will regularly review the applicability of the standard.
Skladno s tem bo Komisija tesno sledila temu delu in redno pregledovala uporabnost standarda.
Similarly, the adoption of appropriate provisions on hedge accounting in the near future is closely linked to the progress made by the working group set up by the IASB.
Podobno je sprejetje ustreznih določb o računovodstvu varovalnih pozicij v bližnji prihodnosti tesno povezano z napredkom, ki ga bo dosegla delovna skupina, ustanovljena s strani IASB.
Companies that prepare for the first time their financial statements in accordance with international financial reporting standards (IFRS) and apply IAS 39 in the version annexed to this Regulation should be considered as ‘first time adopters’ within the meaning of IFRS 1, as adopted by Regulation (EC) No 707/2004 and the present Regulation.
Družbe, ki bodo svoje računovodske izkaze prvič pripravile v skladu z mednarodnimi standardi za poročanje o finančnem položaju (IFRS) in v njih vključile MRS 39 v obliki, ki je dodana tej uredbi, je treba v pomenu IFRS 1, kot je bil sprejet z Uredbo (ES) št 707/2004 in to uredbo, obravnavati kot „prve adoptante“.
The purpose of IFRS 1 is that costs for the transition towards full IAS/IFRS should not outweigh the benefits for the users of financial statements.
Namen IFRS 1 je, da stroški prehoda na MRS/IFRS v polnem obsegu naj ne bi presegli koristi za uporabnike izkazov stanja.
This reasoning continues to apply in the case of moving towards full application of endorsed IAS.
To mišljenje se uporablja tudi v primeru prehoda na uporabo potrjenega MRS v polnem obsegu.
Accordingly, references in IFRS 1 to IAS/IFRS, which was adopted by Regulation (EC) No 707/2004, should be construed as references to IAS/IFRS as adopted on the basis of Regulation (EC) No 1606/2002.
V skladu s tem je treba sklicevanje v IFRS 1 na MRS/IFRS, ki je bilo sprejeto z Uredbo (ES) št. 707/2004, razumeti kot sklicevanje na MRS/IFRS, kakor je bil sprejet na podlagi Uredbe (ES) št. 1606/2002.
The adoption of IAS 39 implies, by way of consequence, amendments to IAS 12, 18, 19, 30, 36 and 37, and SIC 27, which were adopted by Regulation (EC) No 1725/2003, in order to ensure consistency between the accounting standards concerned.
Sprejetje MRS posledično narekuje spremembe MRS št. 12, 18, 19, 30, 36, 37 in SOP 27, ki so bili sprejeti z Uredbo (ES) št. 1725/2003, da bi na ta način zagotovili skladnost med omenjenimi standardi.
The Commission therefore has concluded that IAS 39 as set out in the Annex to this Regulation meets the criteria for adoption set out in Article 3 of Regulation (EC) No 1606/2002.
Komisija je tako zaključila, da MRS 39, kakor je določen v Prilogi k tej uredbi, izpolnjuje pogoje za sprejetje, določene v členu 3 Uredbe (ES) št. 1606/2002.
Regulation (EC) No 1725/2003 should therefore be amended accordingly.
Uredba (ES) št. 1725/2003 se spremeni v skladu z navedenim.
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
Ukrepi, predpisani s to uredbo, so v skladu z mnenjem Računovodskega regulativnega odbora –
International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, with the exception of certain of its provisions on the use of the fair value option and certain of its provisions relating to hedge accounting, is inserted in the Annex to Regulation (EC) No 1725/2003.
Mednarodni računovodski standard (MRS) 39 Finančni inštrumenti: pripoznavanje in merjenje, z izjemo nekaterih določb, ki se nanašajo na uporabo možnosti poštene vrednosti, in tistih, ki so povezane z računovodstvom varovalnih pozicij, se vključi v Prilogo k Uredbi (ES) št. 1725/2003.
The text for insertion, as referred to in the first subparagraph, is set out in the Annex to this Regulation.
Besedilo za vključitev iz prvega pododstavka je navedeno v Prilogi k tej uredbi.
Companies shall be regarded as ‘first time adopters’ in accordance with paragraph 1.
Družbe se obravnavajo kot „prvi adoptanti“ v skladu z odstavkom 1.
References in IFRS 1 to IAS/IFRS shall be construed as references to IAS/IFRS as adopted by the Commission on the basis of Regulation (EC) No 1606/2002.
Sklicevanje v IFRS 1 na MRS/IFRS se razume kot sklicevanje na MRS/IFRS, kakor je bil sprejet s strani Komisije na podlagi Uredbe (ES) št. 1606/2002.
IAS 12, 18, 19, 30, 36 and 37 and SIC-27 as well as International Financial Reporting Standard No 1 are amended in accordance with Appendix B of IAS 39, as set out in the Annex to this Regulation.
MRS št. 12, 18, 19, 30, 36 in 37 ter SOP-27, kot tudi mednarodni standard za poročanje o finančnem položaju št. 1, se spremenijo v skladu z Dodatkom B k MRS 39, kot je navedeno v Prilogi k tej uredbi.
It shall apply from 1 January 2005 at the latest.
Uporablja se najkasneje od 1. januarja 2005.
Regulation as amended by Regulation (EC) No 707/2004 (OJ L 111, 17.4.2004, p. 3)
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 707/2004 (UL L 111, 17.4.2004, str. 3).
INTERNATIONAL ACCOUNTING STANDARDS
MEDNARODNI RAČUNOVODSKI STANDARDI
IAS
št. MRS
IAS 39 Financial Instruments: Recognition and Measurementwith the exception of the provisions on the use of the fair value option and certain provisions relating to hedge accounting
MRS 39 Finančni inštrumenti: pripoznavanje in merjenjez izjemo določb, ki se nanašajo na uporabo možnosti poštene vrednosti in nekaterih določb, ki se nanašajo na računovodstvo varovalnih pozicij
Reproduction allowed within the European Economic Area.
Ponatis dovoljen v Evropskem gospodarskem prostoru.
All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing.
Zunaj EGP vse pravice pridržane, razen pravice ponatiskovanja za osebno ali drugo pošteno uporabo.
Further information can be obtained from the IASB at www.iasb.org.uk
Dodatne informacije so na voljo pri IASB na www.iasb.org.uk
INTERNATIONAL ACCOUNTING STANDARD 39
MEDNARODNI RAČUNOVODSKI STANDARD 39
Financial Instruments: Recognition and Measurement
Finančni inštrumenti: Pripoznavanje in merjenje
SUMMARY
VSEBINA
Paragraphs
Odstavek
Objective
Namen
Scope
Področje
Embedded derivatives
Vgrajeni izpeljani finančni inštrumenti
Recognition and derecognition
Pripoznanje in odprava pripoznanja
Initial recognition
Začetno pripoznanje
Derecognition of a financial asset
Odprava pripoznanja finančnega sredstva
Transfers that qualify for derecognition
Prenosi, ki izpolnjujejo pogoje za odpravo pripoznanja
Transfers that do not qualify for derecognition
Prenosi, ki ne izpolnjujejc pogojev za odpravo pripoznanja
Continuing involvement in transferred assets
Nadaljujoča se vpletenost v prenesenih sredstvih
All transfers
Vsi prenosi
Regular way purchase or sale of a financial asset
Običajen nakup ali prodaja finančnega sredstva
Derecognition of a financial liability
Odprava pripoznanja finančne obveznosti
Measurement
Merjenje
Initial measurement of financial assets and financial liabilities
Začetna izmera finančnih sredstev in finančnih obveznosti
Subsequent measurement of financial assets
Kasnejše merjenje finančnih sredstev
Subsequent measurement of financial liabilities
Kasnejše merjenje finančnih obveznosti
Fair value measurement considerations
Obravnavanje merjenja po pošteni vrednosti
Reclassifications
Prerazvrstitve
Gains and losses
Dobički in izgube
Impairment and uncollectibility of financial assets
Oslabljenost in neudenarljivost finančnih sredstev
Financial assets carried at amortised cost
Finančna sredstva, izkazana po odplačni vrednosti
Financial assets carried at cost
Finančna sredstva, izkazana po nabavni vrednosti
Available-for-sale financial assets
Za prodajo razpoložljiva finančna sredstva
Hedging
Varovanje pred tveganjem
Hedging instruments
Inštrumenti za varovanje pred tveganjem
Qualifying instruments
Primernost inštrumentov
Designation of hedging instruments
Določanje inštrumentov za varovanje pred tveganjem
Hedged items
Pred tveganjem varovane postavke
Qualifying items
Primernost postavke
Designation of financial items as hedged items
Določanje finančnih inštrumentov za varovanje pred tveganjem
Designation of non-financial items as hedged items
Določanje ne-finančnih inštrumentov za varovanje pred tveganjem
Designation of groups of items as hedged items
Določanje skupin postavk kot postavke, varovane pred tveganjem
Hedge accounting
Obračunavanje varovanja pred tveganjem
Fair value hedges
Varovanje poštene vrednosti pred tveganjem
Cash flow hedges
Varovanje denarnega toka pred tveganjem
Hedges of a net investment
Varovanje čistih finančnih naložb pred tveganjem
Effective date and transitional provisions
Datum uveljavitve in prehodne določbe
Withdrawal of other pronouncements
Razveljavitev drugih določil
This revised Standard supersedes IAS 39 (revised 2000) Financial Instruments: Recognition and Measurement and should be applied for annual periods beginning on or after 1 January 2005.
Ta spremenjeni standard nadomesti MRS 39 (spremenjen 2000) Finančni inštrumenti: prepoznavanje in merjenje in se začne uporabljati za letna poslovna obdobja, ki se začnejo 1. januarja 2005 ali kasneje.
Earlier application is permitted.
Njegova uporaba pred tem datumom je dovoljena.
OBJECTIVE
NAMEN
The objective of this Standard is to establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.
Namen tega standarda je postaviti načela pripoznavanja in merjenja finančnih sredstev, finančnih obveznosti in nekaterih pogodb za nakup ali prodajo nefinančnih postavk.
Requirements for presenting and disclosing information about financial instruments are set out in IAS 32 Financial Instruments: Disclosure and Presentation.
Zahteve o predstavljanju in razkrivanju informacij o finančnih inštrumentih so naštete v MRS 32 Finančni inštrumenti: Razkrivanje in predstavljanje.
SCOPE
PODROČJE
This Standard shall be applied by all entities to all types of financial instruments except:
Ta standard uporabljajo vsa podjetja pri vseh finančnih inštrumentih, razen pri
those interests in subsidiaries, associates and joint ventures that are accounted for under IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates or IAS 31 Interests in Joint Ventures.
tistih deležih v odvisnih podjetjih, pridruženih podjetjih in skupnih podvigih, ki se obračunavajo po MRS 27 Skupinski in ločeni računovodski izkazi, MRS 28 Finančne naložbe v pridružena podjetja, ali MRS 31 Deleži v skupnih podvigih.
However, entities shall apply this Standard to an interest in a subsidiary, associate or joint venture that according to IAS 27, IAS 28 or IAS 31 is accounted for under this Standard.
Vendar pa morajo podjetja uporabljati ta standard za delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu, ki se po MRS 27, MRS 28 ali MRS 31 obračunava po tem standardu.
Entities shall also apply this Standard to derivatives on an interest in a subsidiary, associate or joint venture unless the derivative meets the definition of an equity instrument of the entity in IAS 32.
Podjetja pa morajo tudi uporabljati ta standard za izpeljane inštrumente o deležih v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu, razen če ta izpeljani inštrument ustreza opredelitvi kapitalskega inštrumenta v podjetju po MRS 32.
lease receivables recognised by a lessor are subject to the derecognition and impairment provisions of this Standard (see paragraphs 15-37, 58, 59, 63-65 and Appendix A paragraphs AG36-AG52 and AG84-AG93);
terjatve iz najemov, ki jih pripozna najemodajalec, so podvržene določbam o odpravljanju pripoznavanja in razveljavitvi oslabitve iz tega standarda (glejte člene 15-37, 58, 59, 63-65, in Priloga A, člene AG36-AG52 in AG84-AG93)