natgillin/translations-raw huggingface dataset:
a forward contract that is within the scope of this Standard (see paragraphs 2-7) is recognised as an asset or a liability on the commitment date, rather than on the date on which settlement takes place.
rokovna pogodba, ki spada v okvir tega MRS (glejte člene 2-7), se pripozna kot sredstvo ali obveznost na dan obveze in ne na dan, ko je poravnana.
When an entity becomes a party to a forward contract, the fair values of the right and obligation are often equal, so that the net fair value of the forward is zero.
Če postane podjetje stranka v rokovni pogodbi, so poštene vrednosti pravice in obveze pogosto enake, tako da je čista vrednost rokovne pogodbe enaka nič.
If the net fair value of the right and obligation is not zero, the contract is recognised as an asset or liability.
Če čista poštena vrednost pravice in obveze ni enaka nič, se pogodba pripozna kot sredstvo ali obveznost.
option contracts that are within the scope of this Standard (see paragraphs 2-7) are recognised as assets or liabilities when the holder or writer becomes a party to the contract.
opcijske pogodbe, ki spadajo v področje tega standarda (glejte člene 2-7), se pripoznajo kot sredstva ali obveznosti, če imetnik ali izdajatelj postane stranka v pogodbi.
planned future transactions, no matter how likely, are not assets and liabilities because the entity has not become a party to a contract.
načrtovani rokovni posli, ne glede na to, kako so verjetni, niso sredstva in obveznosti, ker podjetje še ni postalo stranka pogodbe.
Derecognition of a Financial Asset (paragraphs 15-37)
Odprava pripoznanja finančnega sredstva (členi 15-37)
The following flow chart illustrates the evaluation of whether and to what extent a financial asset is derecognised.
Ta preglednica ponazarja ovrednotenje, ali in v kolikšni meri je za finančno sredstvo odpravljeno pripoznanje.
Consolidate all subsidiaries (including any SPE) [Paragraph 15]
Uskupinite vsa odvisna podjetja (tudi morebitne enote za posebne namene /EPN) [15. člen]
Determine whether the derecognition principles below are applied to a part or all of an asset (or group of similar assets) [Paragraph 16]
Ugotovite, ali so spodaj našteta načela uporabljena za vse ali le del sredstev (ali skupine podobnih sredstev) [16.člen]
Have the rights to the cash flows from the asset expired?
Ali so pravice do denarnih tokov iz sredstva potekle?
[Paragraph 17(a)]
[člen 17(a)]
Derecognise the asset
Odpravite pripoznavo sredstva
Has the entity transferred its rights to receive the cash flows from the asset?
Ali je podjetje preneslo pravice do prejema denarnih tokov iz sredstva?
[Paragraph 18(a)]
[člen 18(a)]
Has the entity assumed an obligation to pay the cash flows from the asset that meets the conditions in paragraph 19?
Ali je podjetje prevzelo obvezo za plačilo denarnih tokov iz sredstva, ki izpolnjuje pogoje iz 19. člena?
[Paragraph 18(b)]
[člen 18(b)]
Continue to recognise the asset
Sredstvo se še naprej pripoznava
Has the entity transferred substantially all risks and rewards?
Ali je podjetje preneslo skoraj vsa tveganja in koristi?
[Paragraph 20(a)]
[člen 20(a)]
Has the entity retained substantially all risks and rewards?
Ali je podjetje zadržalo skoraj vsa tveganja in koristi?
[Paragraph 20(b)]
[člen 20(b)]
Has the entity retained control of the asset?
Ali je podjetje ohranilo obvladovanje sredstva?
Continue to recognise the asset to the extent of the entity’s continuing involvement
Odpravite pripoznavo sredstva
Arrangements under which an entity retains the contractual rights to receive the cash flows of a financial asset, but assumes a contractual obligation to pay the cash flows to one or more recipients (paragraph 18(b))
Da Še naprej pripoznavajte sredstvo do obsega nadaljnje udeležbe podjetja.
The situation described in paragraph 18(b) (when an entity retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more recipients) occurs, for example, if the entity is a special purpose entity or trust, and issues to investors beneficial interests in the underlying financial assets that it owns and provides servicing of those financial assets.
Situacija, opisana v členu 18(b) (ko podjetje zadrži pogodbene pravice do prejema denarnih tokov iz finančnega sredstva, prevzame pa pogodbeno obvezo za plačilo tistih denarnih tokov enemu ali več podjetjem), se pojavi, če je podjetje na primer enota za posebne namene ali sklad, in izda naložbenikom pomembne deleže v temeljnih finančnih sredstvih, ki jih poseduje, in servisira tista finančna sredstva.
In that case, the financial assets qualify for derecognition if the conditions in paragraphs 19 and 20 are met.
V takšnem primeru so finančna sredstva primerna za odpravo pripoznanja, če so izpolnjeni pogoji iz členov 19 in 20.
In applying paragraph 19, the entity could be, for example, the originator of the financial asset, or it could be a group that includes a consolidated special purpose entity that has acquired the financial asset and passes on cash flows to unrelated third party investors.
Če uporabi 19. člen, bi bilo podjetje na primer izvirni osnovalec finančnega sredstva, ali pa bi to bila skupina, ki vključuje uskupinjeno enoto za posebne namene, ki je pridobila finančno sredstvo in prenaša denarne tokove nepovezanim tretjim naložbenikom.
Evaluation of the transfer of risks and rewards of ownership (paragraph 20)
Ovrednotenje prenosa tveganj in koristi lastništva (20. člen)
Examples of when an entity has transferred substantially all the risks and rewards of ownership are:
Primeri za stanje, ko je podjetje preneslo skoraj vsa tveganja in koristi iz lastništva:
an unconditional sale of a financial asset;
brezpogojna prodaja finančnega sredstva;
a sale of a financial asset together with an option to repurchase the financial asset at its fair value at the time of repurchase;
prodaja finančnega sredstva skupaj z opcijo za odkup finančnega sredstva po njegovi pošteni vrednosti ob času odkupa;
a sale of a financial asset together with a put or call option that is deeply out of the money (ie an option that is so far out of the money it is highly unlikely to go into the money before expiry).
prodaja finančnega sredstva skupaj s prodajno in nakupno opcijo, ki je očitno nesprejemljiva (to je opcija, ki je tako močno nesprejemljiva, da je le malo verjetno, da bi postala sprejemljiva pred pretekom).
Examples of when an entity has retained substantially all the risks and rewards of ownership are:
Primeri za stanje, ko je podjetje zadržalo skoraj vsa tveganja in koristi iz lastništva:
a sale and repurchase transaction where the repurchase price is a fixed price or the sale price plus a lender’s return;
prodajni in nakupni posel, kjer je cena odkupa določena cena, ali prodajna cena, povečana za posojilodajalčev donos;
a securities lending agreement;
dogovor o posojenih vrednostnicah;
a sale of a financial asset together with a total return swap that transfers the market risk exposure back to the entity;
prodaja finančnih sredstev skupaj s popolno finančno zamenjavo, ki prenaša izpostavljenost tržnemu tveganju nazaj na podjetje;
a sale of a financial asset together with a deep in-the-money put or call option (ie an option that is so far in the money that it is highly unlikely to go out of the money before expiry);
prodaja finančnega sredstva skupaj s prodajno ali nakupno opcijo, ki je očitno sprejemljiva (to je opcija, ki je tako močno sprejemljiva, da je le malo verjetno, da bi postala nesprejemljiva pred pretekom);
a sale of short-term receivables in which the entity guarantees to compensate the transferee for credit losses that are likely to occur.
prodaja kratkoročnih terjatev, v kateri podjetje jamči, da bo nadomestilo prevzemniku zaupanjske (kreditne) izgube, ki bodo verjetno nastale.
If an entity determines that as a result of the transfer, it has transferred substantially all the risks and rewards of ownership of the transferred asset, it does not recognise the transferred asset again in a future period, unless it reacquires the transferred asset in a new transaction.
Če podjetje določi, da je s prenosom preneslo skoraj vsa tveganja in koristi, povezana z lastništvom prenesenega sredstva, ne more ponovno pripoznati prenesenega sredstva v prihodnjem obdobju, razen če ponovno pridobi preneseno sredstvo z novim poslom.
Evaluation of the transfer of control
Ovrednotenje prenosa obvladovanja
An entity has not retained control of a transferred asset if the transferee has the practical ability to sell the transferred asset.
Podjetje ni ohranilo obvladovanja nad prenesenim sredstvom, če ima prevzemnik dejansko zmožnost prodati preneseno sredstvo.
An entity has retained control of a transferred asset if the transferee does not have the practical ability to sell the transferred asset.
Podjetje je ohranilo obvladovanje nad prenesenim sredstvom, če prevzemnik nima dejanske zmožnosti prodati preneseno sredstvo.
A transferee has the practical ability to sell the transferred asset if it is traded in an active market because the transferee could repurchase the transferred asset in the market if it needs to return the asset to the entity.
Prevzemnik ima dejansko zmožnost prodati preneseno sredstvo, če se z njim trguje na delujočem trgu, ker bi prevzemnik lahko odkupil preneseno sredstvo na trgu, če ga želi povrniti v podjetje.
For example, a transferee may have the practical ability to sell a transferred asset if the transferred asset is subject to an option that allows the entity to repurchase it, but the transferee can readily obtain the transferred asset in the market if the option is exercised.
Tako ima na primer prevzemnik lahko dejansko zmožnost prodati preneseno sredstvo, če je to preneseno sredstvo predmet opcije, ki dovoljuje podjetju odkup, toda prevzemnik lahko takoj dobi preneseno sredstvo na trgu, če se opcija uveljavi.
A transferee does not have the practical ability to sell the transferred asset if the entity retains such an option and the transferee cannot readily obtain the transferred asset in the market if the entity exercises its option.
Prevzemnik nima dejanske zmožnosti prodati preneseno sredstvo, če si podjetje zadrži takšno opcijo in prevzemnik ne more takoj dobiti prenesenega sredstva na trgu, če podjetje uveljavi opcijo.
The transferee has the practical ability to sell the transferred asset only if the transferee can sell the transferred asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without imposing additional restrictions on the transfer.
Prevzemnik ima dejansko sposobnost prodati preneseno sredstvo samo v primeru, če lahko proda to sredstvo v njegovi celoti neki nepovezani tretji osebi in je zmožen uveljaviti to svojo sposobnost enostransko in brez nalaganja dodatnih omejitev za prenos.
The critical question is what the transferee is able to do in practice, not what contractual rights the transferee has concerning what it can do with the transferred asset or what contractual prohibitions exist.
Ključno vprašanje je, kaj je prevzemnik zmožen dejansko narediti, ne kakšne pogodbene pravice ima prevzemnik glede tega, kaj lahko stori s prenesenim sredstvom ali kakšne pogodbene prepovedi obstajajo.
In particular:
Natančneje:
a contractual right to dispose of the transferred asset has little practical effect if there is no market for the transferred asset;
pogodbena pravica do odtujitve prenesenega sredstva ima malo praktične veljave, če ni trga za preneseno sredstvo;
an ability to dispose of the transferred asset has little practical effect if it cannot be exercised freely.
zmožnost odtujitve prenesenega sredstva ima malo praktične veljave, če tega ni mogoče prosto izvršiti.
For that reason:
Zaradi tega:
the transferee’s ability to dispose of the transferred asset must be independent of the actions of others (ie it must be a unilateral ability);
mora biti prevzemnikova zmožnost odtujitve prenesenega sredstva neodvisna od delovanja drugih (t.j., biti mora enostranska zmožnost);
the transferee must be able to dispose of the transferred asset without needing to attach restrictive conditions or ‘strings’ to the transfer (eg conditions about how a loan asset is serviced or an option giving the transferee the right to repurchase the asset).
prevzemnik mora biti dejansko zmožen prodati preneseno sredstvo, ne da bi bilo treba strožje pogojevati prenos s z vezanimi določbami (npr. pogoji o tem, kako se posojeno sredstvo servisira ali opcija, ki daje prevzemniku pravico do odkupa sredstva).
That the transferee is unlikely to sell the transferred asset does not, of itself, mean that the transferor has retained control of the transferred asset.
Dejstvo, da ni verjetno, da bi prevzemnik prodal preneseno sredstvo, samo po sebi pomeni, da je prenosnik ohranil obvladovanje nad prenesenim sredstvom.
However, if a put option or guarantee constrains the transferee from selling the transferred asset, then the transferor has retained control of the transferred asset.
Vendar pa, če prodajna opcija ali jamstvo preprečuje prevzemniku prodajo prenesenega sredstva, potem je prenosnik ohranil obvladovanje nad prenesenim sredstvom.
For example, if a put option or guarantee is sufficiently valuable it constrains the transferee from selling the transferred asset because the transferee would, in practice, not sell the transferred asset to a third party without attaching a similar option or other restrictive conditions.
Če je na primer prodajna opcija ali jamstvo zadosti vredno, preprečuje prevzemniku prodajo prenesenega sredstva, ker prevzemnik ne bi dejansko prodal prenesenega sredstva tretji osebi, ne da bi dodal podobno opcijo ali druge omejevalne pogoje.
Instead, the transferee would hold the transferred asset so as to obtain payments under the guarantee or put option.
Namesto tega bi prevzemnik posedoval preneseno sredstvo, da bi tako pridobil plačila iz jamstva ali prodajne opcije.
Under these circumstances the transferor has retained control of the transferred asset.
V takšnih okoliščinah je prenosnik ohranil obvladovanje nad prenesenim sredstvom.
An entity may retain the right to a part of the interest payments on transferred assets as compensation for servicing those assets.
Podjetje lahko ohrani pravico do dela plačil obresti na prenesena sredstva kot nadomestilo za servisiranje the sredstev.
The part of the interest payments that the entity would give up upon termination or transfer of the servicing contract is allocated to the servicing asset or servicing liability.
Del plačil obresti, ki bi jih podjetje opustilo ob prenehanju ali prenosu pogodbe o servisiranju, se razporedi med sredstvo servisiranja ali obveznost servisiranja.
The part of the interest payments that the entity would not give up is an interest-only strip receivable.
Del plačil obresti, ki ga podjetje ne opusti, pa je terjatev iz kuponske pole za obresti.
For example, if the entity would not give up any interest upon termination or transfer of the servicing contract, the entire interest spread is an interest-only strip receivable.
Na primer, če podjetje ne bi opustilo nobenih obresti ob prenehanju ali prenosu pogodbe o servisiranju, je celotni razpon obresti terjatev kuponske pole za obresti.
For the purposes of applying paragraph 27, the fair values of the servicing asset and interest-only strip receivable are used to allocate the carrying amount of the receivable between the part of the asset that is derecognised and the part that continues to be recognised.
Za namene uporabe 27. člena se poštene vrednosti sredstva za servisiranje in terjatve kuponske pole za obresti uporabijo za razporeditev knjigovodske vrednosti terjatve med del sredstva, za katerega je odpravilo pripoznanje, in tisti del, ki ga še naprej pripoznava.
If there is no servicing fee specified or the fee to be received is not expected to compensate the entity adequately for performing the servicing, a liability for the servicing obligation is recognised at fair value.
Če plačila za servisiranje niso določena, ali če ni pričakovati, da bodo ta prejeta plačila ustrezno nadomestilo podjetju za opravljanje servisiranja, se pripozna obveznost servisiranja po pošteni vrednosti.
In estimating the fair values of the part that continues to be recognised and the part that is derecognised for the purposes of applying paragraph 27, an entity applies the fair value measurement requirements in paragraphs 48, 49 and AG69-AG82 in addition to paragraph 28.
Pri ocenjevanju poštene vrednosti tistega dela, ki se še naprej pripoznava, in dela, za katerega je odpravljeno pripoznavanje za namene 27. člena, uporablja podjetje zahteve za merjenje poštene vrednosti iz členov 48, 49 in AG69-AG82, poleg 28. člena.
The following is an application of the principle outlined in paragraph 29.
Opisana je uporaba načela iz 29. člena.
If a guarantee provided by the entity for default losses on the transferred asset prevents a transferred asset from being derecognised because the entity has retained substantially all the risks and rewards of ownership of the transferred asset, the transferred asset continues to be recognised in its entirety and the consideration received is recognised as a liability.
Če jamstvo, ki ga da podjetje za izgube zaradi neplačila iz prenesenega sredstva, preprečuje odpravo pripoznanja prenesenega sredstva, se preneseno sredstvo še naprej pripoznava v svoji celoti in se prejeto nadomestilo pripozna kot obveznost.
The following are examples of how an entity measures a transferred asset and the associated liability under paragraph 30.
To so zgledi za to, kako podjetje meri preneseno sredstvo in, povezano obveznost po 30. členu.
All assets
Vsa sredstva
If a guarantee provided by an entity to pay for default losses on a transferred asset prevents the transferred asset from being derecognised to the extent of the continuing involvement, the transferred asset at the date of the transfer is measured at the lower of (i) the carrying amount of the asset and (ii) the maximum amount of the consideration received in the transfer that the entity could be required to repay (‘the guarantee amount’).
Če jamstvo, ki ga da podjetje za izgube zaradi neplačila iz prenesenega sredstva, preprečuje odpravo pripoznanja prenesenega sredstva v obsegu nadaljujoče se vpletenosti, se preneseno sredstvo izmeri na dan prenosa po nižji vrednosti od tehle: (i) knjigovodske vrednosti sredstva, in (ii) največje vrednosti prejetega nadomestila pri prenosu, ki bi ga podjetje morda moralo vrniti („znesek jamstva“).
The associated liability is initially measured at the guarantee amount plus the fair value of the guarantee (which is normally the consideration received for the guarantee).
Povezana obveznost se na začetku meri po znesku jamstva, povečanem za pošteno vrednost jamstva (ki je običajno prejeto nadomestilo za jamstvo).
Subsequently, the initial fair value of the guarantee is recognised in profit or loss on a time proportion basis (see IAS 18) and the carrying value of the asset is reduced by any impairment losses.
Pozneje se začetna poštena vrednost jamstva pripozna v poslovnem izidu v sorazmerju s časom (glejte MRS 18) in knjigovodska vrednost sredstva se zmanjša za izgube zaradi oslabitve.
Assets measured at amortised cost
Sredstva, izmerjena po odplačni vrednosti
If a put option obligation written by an entity or call option right held by an entity prevents a transferred asset from being derecognised and the entity measures the transferred asset at amortised cost, the associated liability is measured at its cost (ie the consideration received) adjusted for the amortisation of any difference between that cost and the amortised cost of the transferred asset at the expiration date of the option.
Če se zaradi obveze prodajne opcije, ki jo izda podjetje, ali nakupne opcijske pravice, ki jo ima, ne odpravi pripoznanje za preneseno sredstvo, in podjetje izmeri preneseno sredstvo po odplačni vrednosti, se povezana obveznost izmeri po njeni nabavni vrednosti (to je prejeto nadomestilo), popravljeno za amortizacijo vsakršne razlike med nabavno in obračunano vrednostjo prenesenega sredstva na datum preteka opcije.
For example, assume that the amortised cost and carrying amount of the asset on the date of the transfer is CU98 and that the consideration received is CU95.
Predpostavimo, da je odplačna vrednost in knjigovodska vrednost sredstva na dan prenosa 98 DE in znaša prejeto nadomestilo 95DE.
The amortised cost of the asset on the option exercise date will be CU100.
Odplačna vrednost sredstva na dan uveljavitve opcije bo 100 DE.
The initial carrying amount of the associated liability is CU95 and the difference between CU95 and CU100 is recognised in profit or loss using the effective interest method.
Začetna knjigovodska vrednost povezane obveznosti je 95 DE, in razlika med 95 DE in 100 DE se pripozna v poslovnem izidu z uporabo metode veljavnih obresti.
If the option is exercised, any difference between the carrying amount of the associated liability and the exercise price is recognised in profit or loss.
Če je opcija uveljavljena, se vsaka razlika med knjigovodsko vrednostjo povezane obveznosti in izpolnitvene cene pripozna v poslovnem izidu.
Assets measured at fair value
Sredstva, izmerjena po pošteni vrednosti
If a call option right retained by an entity prevents a transferred asset from being derecognised and the entity measures the transferred asset at fair value, the asset continues to be measured at its fair value.
Če zaradi nakupne opcijske pravice, ki jo zadrži podjetje, ni mogoče odpraviti pripoznanja prenesenega sredstva in podjetje izmeri preneseno sredstvo po pošteni vrednosti, se sredstvo še naprej meri po svoji pošteni vrednosti.
The associated liability is measured at (i) the option exercise price less the time value of the option if the option is in or at the money, or (ii) the fair value of the transferred asset less the time value of the option if the option is out of the money.
Povezana obveznost se meri po (i) izpolnitveni ceni opcije, zmanjšani za časovno vrednost opcije, če je opcija sprejemljiva ali je na meji, ali (ii) pošteni vrednosti prenesenega sredstva, zmanjšani za časovno vrednost opcije, če opcija ni sprejemljiva.
The adjustment to the measurement of the associated liability ensures that the net carrying amount of the asset and the associated liability is the fair value of the call option right.
Uskladitev merjenja povezane obveznosti zagotovi, da je čista knjigovodska vrednost sredstva in povezane obveznosti poštena vrednost nakupne opcijske pravice.
For example, if the fair value of the underlying asset is CU80, the option exercise price is CU95 and the time value of the option is CU5, the carrying amount of the associated liability is CU75 (CU80 - CU5) and the carrying amount of the transferred asset is CU80 (ie its fair value).
Na primer, če je poštena vrednost temeljnega sredstva 80 DE, je izpolnitvena cena opcije 95 DE in časovna vrednost opcije 5 DE, knjigovodska vrednost povezane obveznosti 75 DE (80 – 5 DE) in knjigovodska vrednost prenesenega sredstva 80 DE (to je, njena poštena vrednost).
If a put option written by an entity prevents a transferred asset from being derecognised and the entity measures the transferred asset at fair value, the associated liability is measured at the option exercise price plus the time value of the option.
Če zaradi prodajne opcije, ki jo izda podjetje, ni mogoče odpraviti pripoznanja prenesenega sredstva in podjetje izmeri preneseno sredstvo po pošteni vrednosti, se povezana obveznost izmeri po izpolnitveni ceni opcije, povečani za časovno vrednost opcije.
The measurement of the asset at fair value is limited to the lower of the fair value and the option exercise price because the entity has no right to increases in the fair value of the transferred asset above the exercise price of the option.
Merjenje sredstva po pošteni vrednosti je omejeno na nižjo od tehle: poštene vrednosti in izpolnitvene cene opcije, ker podjetje nima pravice do povečanj poštene vrednosti prenesenega sredstva nad izpolnitveno ceno opcije.
This ensures that the net carrying amount of the asset and the associated liability is the fair value of the put option obligation.
To zagotavlja, da je čista knjigovodska vrednost sredstva in povezana obveznost poštena vrednost prodajne opcijske obveze.