natgillin/translations-raw huggingface dataset:
A firm commitment to acquire a business in a business combination cannot be a hedged item, except for foreign exchange risk, because the other risks being hedged cannot be specifically identified and measured.
Trdna obveza pridobiti podjetje v poslovni združitvi ne more biti pred tveganjem varovana postavka, razen valutnega tveganja, ker drugih tveganj, pred katerim bi lahko obstajalo varovanje, ni mogoče podrobno opredeliti in izmeriti.
These other risks are general business risks.
Ta druga tveganja so splošna poslovna tveganja.
An equity method investment cannot be a hedged item in a fair value hedge because the equity method recognises in profit or loss the investor’s share of the associate’s profit or loss, rather than changes in the investment’s fair value.
Finančna naložba, obračunana po kapitalski metodi, ne more biti pred tveganjem varovana postavka glede poštene vrednosti, ker ta metoda pripoznava v poslovnem izidu bolj naložbenikov delež v poslovnem izidu podjetja, v katero je bila finančna naložba dana, kot pa spremembe poštene vrednosti finančne naložbe.
For a similar reason, an investment in a consolidated subsidiary cannot be a hedged item in a fair value hedge because consolidation recognises in profit or loss the subsidiary’s profit or loss, rather than changes in the investment’s fair value.
Iz podobnih razlogov finančna naložba v uskupinjeno odvisno podjetje ne more biti pred tveganjem varovana postavka, kar se tiče poštene vrednosti, ker uskupinjenje pripoznava v poslovnem izidu bolj delež odvisnega podjetja v poslovnem izidu kot pa spremembe poštene vrednosti finančne naložbe.
A hedge of a net investment in a foreign operation is different because it is a hedge of the foreign currency exposure, not a fair value hedge of the change in the value of the investment.
Varovanje čiste finančne naložbe v enoto v tujini pred tveganjem je drugačno, ker je to varovanje pred izpostavljenostjo valutnemu tveganju in ne varovanje poštene vrednosti pred tveganjem spremembe vrednosti finančne naložbe.
Designation of Financial Items as Hedged Items (paragraphs 81 and 81A)
Določanje finančnih postavk kot pred tveganjem varovane postavke (člena 81 in 81A)
[…] The entity may designate all of the cash flows of the entire financial asset or financial liability as the hedged item and hedge them for only one particular risk (eg only for changes that are attributable to changes in LIBOR).
[…] Podjetje lahko označi vse denarne tokove celotnega finančnega sredstva ali finančne obveznosti kot pred tveganjem varovano postavko in jih varuje le pred enim samim določenim tveganjem (npr. le pred spremembami, ki so pripisljive spremembam v stopnji LIBOR).
For example, in the case of a financial liability whose effective interest rate is 100 basis points below LIBOR, an entity can designate as the hedged item the entire liability (ie principal plus interest at LIBOR minus 100 basis points) and hedge the change in the fair value or cash flows of that entire liability that is attributable to changes in LIBOR.
Na primer, pri finančni obveznosti z veljavno obrestno mero 100 odstotnih točk pod stopnjo LIBOR, lahko podjetje označi kot varovano postavko celotno obveznost (to je, glavnico, povečano za obresti po stopnji LIBOR, zmanjšano za 100 odstotnih točk) in varuje pošteno vrednost ali denarni tok celotne obveznosti pred spremembo, ki je pripisljiva spremembam stopnje LIBOR.
The entity may also choose a hedge ratio of other than one to one in order to improve the effectiveness of the hedge as described in paragraph AG100.
Podjetje pa lahko tudi izbere drugačno razmerje varovanja, da bi izboljšalo uspešnost varovanja pred tveganjem, kot je opisano v členu AG100.
In addition, if a fixed rate financial instrument is hedged some time after its origination and interest rates have changed in the meantime, the entity can designate a portion equal to a benchmark rate […].
Še več, če je finančni inštrument s stalno obrestno mero varovan nekaj časa po njegovem nastanku in so se obrestne mere medtem spremenile, lahko podjetje označi del, ki je enak kot primerjalna mera.
For example, assume an entity originates a fixed rate financial asset of CU100 that has an effective interest rate of 6 per cent at a time when LIBOR is 4 per cent.
[…] Primer: predpostavimo, da podjetje pridobi finančno sredstvo s stalno obrestno mero za 100 DE, ki ima veljavno obrestno mero 6 odstotkov ob času, ko je LIBOR 4 odstotke.
It begins to hedge that asset some time later when LIBOR has increased to 8 per cent and the fair value of the asset has decreased to CU90.
Začne varovati to sredstvo nekaj časa pozneje, ko se je LIBOR povišal na 8 odstotkov in poštena vrednost sredstva zmanjšala na 90 DE.
The entity calculates that if it had purchased the asset on the date it first designates it as the hedged item for its then fair value of CU90, the effective yield would have been 9.5 per cent.
Podjetje izračuna, da je kupilo sredstvo na dan, ko ga je prvič označilo kot varovano postavko za njegovo takratno pošteno vrednost 90 DE, dejanski donos bi bil 9,5 %.
[…] The entity can designate a LIBOR portion of 8 per cent that consists partly of the contractual interest cash flows and partly of the difference between the current fair value (ie CU90) and the amount repayable on maturity (ie CU100).
[…] Podjetje lahko označi del LIBOR 8 odstotkov, ki zajema delno pogodbeni obrestni denarni tok in delno razliko med trenutno pošteno vrednostjo (t.j. 90 DE) in vrednostjo poplačila ob zapadlosti v plačilo (t.j. 100 DE).
Designation of Non-Financial Items as Hedged Items (paragraph 82)
Določanje nefinančnih postavk kot pred tveganjem varovane postavke (82. člen)
Changes in the price of an ingredient or component of a non-financial asset or non-financial liability generally do not have a predictable, separately measurable effect on the price of the item that is comparable to the effect of, say, a change in market interest rates on the price of a bond.
Spremembe cene sestavine nefinančnega sredstva ali nefinančne obveznosti na splošno nimajo napovedljivega, posebej merljivega vpliva na ceno postavke, ki je primerljiva z vplivom na primer spremembe tržnih obrestnih mer na ceno obveznice.
Thus, a non-financial asset or non-financial liability is a hedged item only in its entirety or for foreign exchange risk.
Tako je nefinančno sredstvo ali nefinančna obveznost pred tveganjem varovana postavka le v svoji celoti, ali pa pred valutnim tveganjem.
If there is a difference between the terms of the hedging instrument and the hedged item (such as for a hedge of the forecast purchase of Brazilian coffee using a forward contract to purchase Colombian coffee on otherwise similar terms), the hedging relationship nonetheless can qualify as a hedge relationship provided all the conditions in paragraph 88 are met, including that the hedge is expected to be highly effective.
Če obstaja razlika med pogoji inštrumenta varovanja pred tveganjem in varovano postavko (kot je varovanje predvidenega nakupa brazilske kave pred tveganjem z rokovno pogodbo za nakup kolumbijske kave po sicer podobnih pogojih), lahko varovalno razmerje ustreza kot razmerje pri varovanju pred tveganjem, če so izpolnjeni pogoji iz člena 88, tudi to, da se pričakuje, da bo tveganje zelo uspešno.
For this purpose, the amount of the hedging instrument may be greater or less than that of the hedged item if this improves the effectiveness of the hedging relationship.
V ta namen je lahko vrednost inštrumenta varovanja večja ali manjša kot je vrednost varovane postavke, če ta izboljša uspešnost varovalnega razmerja.
For example, a regression analysis could be performed to establish a statistical relationship between the hedged item (eg a transaction in Brazilian coffee) and the hedging instrument (eg a transaction in Columbian coffee).
Na primer, lahko bi opravili proučitev regresije, da bi ugotovili statistično razmerje med varovano postavko (to je, posel z brazilsko kavo) in inštrument varovanja (npr. posel s kolumbijsko kavo).
If there is a valid statistical relationship between the two variables (ie between the unit prices of Brazilian coffee and Columbian coffee), the slope of the regression line can be used to establish the hedge ratio that will maximise expected effectiveness.
Če obstaja veljavno statistično razmerje med dvema spremenljivkama (to je, med ceno za enoto brazilske kave in kolumbijske kave), se nagib regresijske črte uporabi za določitev razmerja pri varovanju, ki bo kar najbolj povečalo pričakovano uspešnost.
For example, if the slope of the regression line is 1.02, a hedge ratio based on 0.98 quantities of hedged items to 1.00 quantities of the hedging instrument maximises expected effectiveness.
Če je na primer nagib regresijske črte enak 1,02, razmerje pri varovanju, ki je zasnovano na 0,98 količin varovane postavke pri 1,00 količinah inštrumenta varovanja poveča pričakovano uspešnost.
However, the hedging relationship may result in ineffectiveness that is recognised in profit or loss during the term of the hedging relationship.
Vendar pa ima lahko varovalno razmerje za posledico tudi neuspešnost, ki se pripozna v poslovnem izidu med trajanjem varovalnega razmerja.
Designation of Groups of Items as Hedged Items (paragraphs 83 and 84)
Določanje skupin postavk kot postavk, varovanih pred tveganjem (člena 83 in 84)
A hedge of an overall net position (eg the net of all fixed rate assets and fixed rate liabilities with similar maturities), rather than of a specific hedged item, does not qualify for hedge accounting.
Varovanje celotnega čistega stanja pred tveganjem (npr. brez vseh sredstev in obveznosti s stalno obrestno mero in podobnim rokom zapadlosti), in ne le posamezne varovane postavke, ni primerno za obračunavanje varovanja pred tveganjem.
However, almost the same effect on profit or loss of hedge accounting for this type of hedging relationship can be achieved by designating as the hedged item part of the underlying items.
Vendar je skoraj enak vpliv obračunavanja varovanja pred tveganjem te vrste varovalnih razmerij na poslovni izid mogoče doseči z določitvijo dela temeljnih postavk kot pred tveganjem varovanih postavk.
For example, if a bank has CU100 of assets and CU90 of liabilities with risks and terms of a similar nature and hedges the net CU10 exposure, it can designate as the hedged item CU10 of those assets.
Na primer če ima banka sredstva 100 DE in obveznosti 90 DE s tveganji in roki podobne narave ter varuje čisto izpostavljenost tveganju 10 DE, lahko določi 10 DE pri takšnih sredstvih kot pred tveganjem varovano postavko.
This designation can be used if such assets and liabilities are fixed rate instruments, in which case it is a fair value hedge, or if they are variable rate instruments, in which case it is a cash flow hedge.
Takšno določanje se lahko uporabi, če so sredstva in obveznosti inštrumenti s stalno obrestno mero, kjer gre za varovanje poštene vrednosti pred tveganjem, ali če so to inštrumenti s spremenljivo obrestno mero, ko gre za varovanje pred denarnotokovnim tveganjem.
Similarly, if an entity has a firm commitment to make a purchase in a foreign currency of CU100 and a firm commitment to make a sale in the foreign currency of CU90, it can hedge the net amount of CU10 by acquiring a derivative and designating it as a hedging instrument associated with CU10 of the firm purchase commitment of CU100.
Podobno je, če ima podjetje trdno obvezo kupiti za 100 DE v tuji valuti in trdno obvezo prodati za 90 DE v tuji valuti; tedaj lahko varuje pred tveganjem razliko 10 DE, tako da pridobi izpeljan finančni inštrument in ga določi kot inštrument za varovanje pred tveganjem, povezan z 10 DE od trdne obveze podjetja, nakupiti za 100 DE.
Hedge Accounting (paragraphs 85-102)
Obračunavanje varovanja pred tveganjem (členi 85-102)
An example of a fair value hedge is a hedge of exposure to changes in the fair value of a fixed rate debt instrument as a result of changes in interest rates.
Varovanje poštene vrednosti pred tveganjem je na primer varovanje pred tveganjem, da se zaradi sprememb obrestnih mer spremeni poštena vrednost dolgovnega inštrumenta s stalno obrestno mero.
Such a hedge could be entered into by the issuer or by the holder.
Za takšno varovanje pred tveganjem se lahko odloči izdajatelj ali imetnik.
An example of a cash flow hedge is the use of a swap to change floating rate debt to fixed rate debt (ie a hedge of a future transaction where the future cash flows being hedged are the future interest payments).
Primer varovanja pred denarnotokovnim tveganjem je uporaba finančne zamenjave pri dejanski spremembi dolga s spremenljivo obrestno mero v dolg s stalno obrestno mero (t.j. varovanje pred tveganjem pri prihodnjem poslu, kjer so prihodnja plačila obresti pred tveganjem varovani prihodnji denarni tokovi).
A hedge of a firm commitment (eg a hedge of the change in fuel price relating to an unrecognised contractual commitment by an electric utility to purchase fuel at a fixed price) is a hedge of an exposure to a change in fair value.
Varovanje trdne obveze pred tveganjem (npr. varovanje spremembe cene goriva v zvezi z nepripoznano pogodbeno obvezo elektrarne, da nakupi gorivo po stalni ceni) je varovanje pred izpostavljenostjo spremembi poštene vrednosti.
Accordingly, such a hedge is a fair value hedge.
Torej je to varovanje poštene vrednosti pred tveganjem.
However, under paragraph 87 a hedge of the foreign currency risk of a firm commitment could alternatively be accounted for as a cash flow hedge.
Po členu 87 se lahko varovanje pred valutnim tveganjem iz trdne obveze obračunava tudi kot varovanje denarnega toka pred tveganjem.
Assessing Hedge Effectiveness
Ocenjevanje uspešnosti varovanja pred tveganjem
A hedge is regarded as highly effective only if both of the following conditions are met:
Varovanje pred tveganjem velja kot zelo uspešno le, če sta izpolnjena ta dva pogoja:
At the inception of the hedge and in subsequent periods, the hedge is expected to be highly effective in achieving offsetting changes in fair value or cash flows attributable to the hedged risk during the period for which the hedge is designated.
Na začetku varovanja in v obdobjih zatem se pričakuje, da bo varovanje pred tveganjem zelo uspešno pri doseganju pobotanih sprememb poštene vrednosti ali denarnih tokov, ki se pripisujejo varovanemu tveganju med obdobjem, za katero je varovanje določeno.
Such an expectation can be demonstrated in various ways, including a comparison of past changes in the fair value or cash flows of the hedged item that are attributable to the hedged risk with past changes in the fair value or cash flows of the hedging instrument, or by demonstrating a high statistical correlation between the fair value or cash flows of the hedged item and those of the hedging instrument.
Takšno pričakovanje lahko prikažemo na različne načine, tudi s primerjanjem sprememb poštene vrednosti ali denarnih tokov varovane postavke v preteklosti, ki so pripisljive varovanemu tveganju pri preteklih spremembah poštene vrednosti ali denarnih tokov varovalnega inštrumenta, ali s prikazom visoke statistične korelacije med pošteno vrednostjo ali denarnimi tokovi varovane postavke in tistimi, ki pripada inštrumentu varovanja pred tveganjem.
The entity may choose a hedge ratio of other than one to one in order to improve the effectiveness of the hedge as described in paragraph AG100.
Podjetje pa lahko izbere drugačno razmerje varovanja, da bi izboljšalo uspešnost varovanja pred tveganjem, kot je opisano v členu AG100.
The actual results of the hedge are within a range of 80-125 per cent.
Dejanski izidi varovanja pred tveganjem so v razponu 80-125 odstotkov.
For example, if actual results are such that the loss on the hedging instrument is CU120 and the gain on the cash instruments CU100, offset can be measured by 120/100, which is 120 per cent, or by 100/120, which is 83 per cent.
Če so na primer dejanski izidi takšni, da je izguba pri inštrumentu za varovanje pred tveganjem 120 DE in dobiček pri denarnem inštrumentu 100 DE, se pobotanje lahko izmeri kot 120/100, kar dá 120 %, ali kot 100/120, kar dá 83 %.
In this example, assuming the hedge meets the condition in (a) the entity would conclude that the hedge has been highly effective.
V tem primeru bi, če predpostavimo, da bo varovanje pred tveganjem izpolnilo pogoj pod (a), bi podjetje zaključilo, da je bilo varovanje zelo uspešno.
Effectiveness is assessed, at a minimum, at the time an entity prepares its annual or interim financial statements.
Uspešnost se oceni vsaj tedaj, ko podjetje pripravlja svoje letne ali medletne računovodske izkaze.
This Standard does not specify a single method for assessing hedge effectiveness.
Ta standard ne določa natančno ene same metode za ocenjevanje uspešnosti varovanja pred tveganjem.
The method an entity adopts for assessing hedge effectiveness depends on its risk management strategy.
Metoda, ki jo podjetje sprejme za ocenjevanje uspešnosti varovanja pred tveganjem, je odvisna je strategije ravnanja s tveganjem.
For example, if the entity’s risk management strategy is to adjust the amount of the hedging instrument periodically to reflect changes in the hedged position, the entity needs to demonstrate that the hedge is expected to be highly effective only for the period until the amount of the hedging instrument is next adjusted.
Na primer, če je strategija ravnanja s tveganjem v podjetju občasno usklajevanje vrednosti inštrumenta za varovanje, da se pokažejo spremembe v varovanem stanju, mora podjetje pokazati, da se od varovanja pričakuje, da bo zelo uspešno le za dobo do naslednje prilagoditve vrednosti varovalnega inštrumenta.
In some cases, an entity adopts different methods for different types of hedges.
V nekaterih primerih podjetje sprejme različne metode za različne vrste varovanja pred tveganjem.
An entity’s documentation of its hedging strategy includes its procedures for assessing effectiveness.
Listine podjetja o njegovi strategiji varovanja pred tveganjem vsebujejo njegove postopke ocenjevanja uspešnosti.
Those procedures state whether the assessment includes all of the gain or loss on a hedging instrument or whether the instrument’s time value is excluded.
S temi postopki se ugotovi, ali se ocenjujejo vsi dobički ali izgube inštrumenta za varovanje pred tveganjem, ali pa je časovna vrednost inštrumenta izključena.
If the principal terms of the hedging instrument and of the hedged asset, liability, firm commitment or highly probable forecast transaction are the same, the changes in fair value and cash flows attributable to the risk being hedged may be likely to offset each other fully, both when the hedge is entered into and afterwards.
Če so glavne določbe pri inštrumentu za varovanje pred tveganjem in pri pred tveganjem varovanem sredstvu, obveznosti, trdni obvezi, ali zelo verjetnem napovedanem poslu iste, se spremembe poštene vrednosti in denarnih tokov, ki se pripisujejo tveganju, pred katerim je uvedeno varovanje, morda v celoti izravnajo, tako ob vzpostavitvi varovanja pred tveganjem kot tudi kasneje.
For example, an interest rate swap is likely to be an effective hedge if the notional and principal amounts, term, repricing dates, dates of interest and principal receipts and payments, and basis for measuring interest rates are the same for the hedging instrument and the hedged item.
Na primer, zamenjava obrestne mere je verjetno uspešno varovanje pred tveganjem, če so nominalni znesek in glavnica, rok, datumi ponovnega ocenjevanja, datumi obresti in prejemov in plačil glavnice ter podlaga za merjenje obrestnih mer enaki pri inštrumentu za varovanje pred tveganjem in pri varovani postavki.
In addition, a hedge of a highly probable forecast purchase of a commodity with a forward contract is likely to be highly effective if:
Še več, varovanje zelo verjetnega napovedanega nakupa blaga z rokovno pogodbo bo verjetno zelo uspešno, če
the forward contract is for the purchase of the same quantity of the same commodity at the same time and location as the hedged forecast purchase;
rokovna pogodba za nakup iste količine istega blaga v istem času in kraju kot pred tveganjem varovani napovedani nakup;
the fair value of the forward contract at inception is zero;
poštena vrednost rokovne pogodbe na začetku enaka nič
either the change in the discount or premium on the forward contract is excluded from the assessment of effectiveness and recognised in profit or loss or the change in expected cash flows on the highly probable forecast transaction is based on the forward price for the commodity.
sprememba popusta ali premije pri rokovni pogodbi izključena iz ocene uspešnosti in upoštevana neposredno v poslovnem izidu, ali pa sprememba pričakovanih denarnih tokov pri zelo verjetnem napovedanem poslu temelji na rokovni ceni blaga.
Sometimes the hedging instrument offsets only part of the hedged risk.
Včasih inštrument za varovanje pred tveganjem pobota le del varovanega tveganja.
For example, a hedge would not be fully effective if the hedging instrument and hedged item are denominated in different currencies that do not move in tandem.
Na primer varovanje pred tveganjem ni povsem uspešno, če sta inštrument za varovanje pred tveganjem in pred tveganjem varovana postavka določeni v različnih valutah, ki se ne gibljeta vzporedno.
Also, a hedge of interest rate risk using a derivative would not be fully effective if part of the change in the fair value of the derivative is attributable to the counterparty’s credit risk.
Tudi varovanje pred obrestnim tveganjem z uporabo izpeljanega finančnega inštrumenta ni v celoti uspešno, če je del spremembe poštene vrednosti izpeljanega finančnega inštrumenta posledica zaupanjskega (kreditnega) tveganja, povezan z nasprotno stranko.
To qualify for hedge accounting, the hedge must relate to a specific identified and designated risk, and not merely to the entity’s general business risks, and must ultimately affect the entity’s profit or loss.
Da bi bilo varovanje pred tveganjem primerno za obračunavanje, se mora nanašati na posebej označeno in določeno tveganje in ne zgolj na splošna poslovna tveganja podjetja, pa tudi odločilno vplivati na poslovni izid podjetja.
A hedge of the risk of obsolescence of a physical asset or the risk of expropriation of property by a government is not eligible for hedge accounting; effectiveness cannot be measured because those risks are not measurable reliably.
Varovanje pred tveganjem zastarelosti fizičnih sredstev ali tveganjem, da država odvzame nepremičnine, ni primerno za obračunavanje; uspešnost se ne more meriti, ker takšna tveganja niso zanesljivo izmerljiva.
In the case of interest rate risk, hedge effectiveness may be assessed by preparing a maturity schedule for financial assets and financial liabilities that shows the net interest rate exposure for each time period, provided that the net exposure is associated with a specific asset or liability (or a specific group of assets or liabilities or a specific portion of them) giving rise to the net exposure, and hedge effectiveness is assessed against that asset or liability.
V primeru obrestnega tveganja je uspešnost varovanja pred tveganjem mogoče oceniti s pripravo razpredelnice zapadlosti v plačilo finančnih sredstev in finančnih obveznosti, ki kaže čisto izpostavljenost obrestnega tveganja za vsako časovno obdobje, če je čista izpostavljenost povezana s posebnim sredstvom ali obveznostjo (ali posebno skupino sredstev ali obveznosti, ali posebnim delom le-teh), ki povzroča pobotano izpostavljenost, in se uspešnost varovanja pred tveganjem ocenjuje pri tem sredstvu ali obveznosti.
In assessing the effectiveness of a hedge, an entity generally considers the time value of money.
Pri ocenjevanju uspešnosti varovanja pred tveganjem podjetje na splošno upošteva časovno vrednost denarja.
The fixed interest rate on a hedged item need not exactly match the fixed interest rate on a swap designated as a fair value hedge.
Stalna obrestna mera pri pred tveganjem varovani postavki se ne ujema natančno s stalno obrestno mero pri finančni zamenjavi, določeni kot varovanje pred tveganjem glede poštene vrednosti.