natgillin/translations-raw huggingface dataset:
It enters into a transaction in which, in return for a payment of CU9115, the transferee obtains the right to CU9000 of any collections of principal plus interest thereon at 9.5 per cent.
Podjetje sklene posel, v katerem v zameno za plačilo 9115 DE dobi prevzemnik pravico do 9000 DE vseh izterjanih plačil glavnice, povečan za 9,5 %-obresti na to.
The entity retains rights to CU1000 of any collections of principal plus interest thereon at 10 per cent, plus the excess spread of 0.5 per cent on the remaining CU9000 of principal.
Podjetje zadrži pravice do 1000 DE vseh pobranih plačil glavnice, povečane za 10-odstotne obresti na to in še za presežni razpon obresti 0,5 % za preostalih 9000 DE glavnice.
Collections from prepayments are allocated between the entity and the transferee proportionately in the ratio of 1:9, but any defaults are deducted from the entity’s interest of CU1000 until that interest is exhausted.
Pobrani zneski iz predčasnih plačil se sorazmerno razporedijo med podjetje in prevzemnika v razmerju 1:9, morebitna neplačila pa se odštejejo od deleža podjetja 1000 DE, dokler ta delež ni izčrpan.
The fair value of the loans at the date of the transaction is CU10100 and the estimated fair value of the excess spread of 0.5 per cent is CU40.
Poštena vrednost posojil na dan posla je 10000 DE, ocenjena poštena vrednost presežnega razpona obresti 0,5 % je 40 DE.
The entity determines that it has transferred some significant risks and rewards of ownership (for example, significant prepayment risk) but has also retained some significant risks and rewards of ownership (because of its subordinated retained interest) and has retained control.
Podjetje določi, da je preneslo nekaj pomembnih tveganj in koristi iz lastništva (na primer, pomembno tveganje predčasnih odplačil), pa tudi zadržalo nekaj pomembnih tveganj in koristi iz lastništva (zaradi svojega podrejenega zadržanega deleža) in je ohranilo obvladovanje.
It therefore applies the continuing involvement approach.
Zato uporablja način nadaljujoče se vpletenosti.
To apply this Standard, the entity analyses the transaction as (a) a retention of a fully proportionate retained interest of CU1000, plus (b) the subordination of that retained interest to provide credit enhancement to the transferee for credit losses.
Za uporabo tega standarda podjetje preuči posel kot (a) ohranitev povsem sorazmernega zadržanega deleža od 1000 DE, povečanega za (b) podrejenost tistega zadržanega deleža, da zagotovi povečanje zaupanja prevzemniku za kreditne izgube.
The entity calculates that CU9090 (90 per cent CU10100) of the consideration received of CU9115 represents the consideration for a fully proportionate 90 per cent share.
Podjetje izračuna, da 9090 DE (90 % od 10100 DE) prejetega nadomestila 9115 DE predstavlja nadomestilo za povsem sorazmeren 90 % delež.
The remainder of the consideration received (CU25) represents consideration received for subordinating its retained interest to provide credit enhancement to the transferee for credit losses.
Preostali del prejetega nadomestila (25 DE) predstavlja nadomestilo, prejeto za podreditev svojega zadržanega deleža za povečanje zaupanja prevzemniku za kreditne izgube.
In addition, the excess spread of 0.5 per cent represents consideration received for the credit enhancement.
Poleg tega pa predstavlja presežni razpon 0,5 % nadomestilo, prejeto za povečanje zaupanja.
Accordingly, the total consideration received for the credit enhancement is CU65 (CU25+CU40).
Tako je celotno nadomestilo, prejeto za povečanje zaupanja, 65 DE (25 DE + 40 DE).
The entity calculates the gain or loss on the sale of the 90 per cent share of cash flows.
Podjetje izračuna dobiček ali izgubo ob prodaji 90 % deleža denarnih tokov.
Assuming that separate fair values of the 10 per cent part transferred and the 90 per cent part retained are not available at the date of the transfer, the entity allocates the carrying amount of the asset in accordance with paragraph 28 as follows:
Ob predpostavki, da ločene poštene vrednosti od 10 % prenesenega dela in 90 % zadržanega dela niso na voljo na dan prenosa, razporedi podjetje knjigovodsko vrednost sredstva v skladu z 28. členom tako:
Estimated Fair Value
Ocena poštene vrednosti
Percentage
Odstotek
Allocated Carrying Amount
Razporejena knjigovodska vrednost
Portion transferred
Preneseni del
Portion retained
Zadržani del
The entity computes its gain or loss on the sale of the 90 per cent share of the cash flows by deducting the allocated carrying amount of the portion transferred from the consideration received, ie CU90 (CU9090 - CU9000).
Podjetje potem izračuna dobiček ali izgubo ob prodaji 90 % deleža denarnih tokov, tako da odšteje razporejeno knjigovodsko vrednost dela, ki je bil prenesen iz prejetega nadomestila, to je 90 DE (9090 – 9000 DE).
The carrying amount of the portion retained by the entity is CU1000.
Knjigovodska vrednost dela, ki ga je zadržalo podjetje, je 1000 DE.
In addition, the entity recognises the continuing involvement that results from the subordination of its retained interest for credit losses.
Poleg tega pa podjetje pripozna tudi nadaljevano udeležbo, ki izhaja iz podreditve njenega zadržanega deleža za kreditne izgube.
Accordingly, it recognises an asset of CU1000 (the maximum amount of the cash flows it would not receive under the subordination), and an associated liability of CU1065 (which is the maximum amount of the cash flows it would not receive under the subordination, ie CU1000 plus the fair value of the subordination of CU65).
Tako pripozna sredstvo za 1000 DE (največji znesek denarnih tokov, ki jih ne bi prejelo zaradi podrejenosti), in povezano obveznost 1065 DE (ki je največji znesek denarnih tokov, ki jih ne bi prejelo zaradi podrejenosti, to je 1000 DE, povečano za pošteno vrednost podrejenosti 65 DE).
The entity uses all of the above information to account for the transaction as follows:
Podjetje uporabi vse te gornje informacije za izračun posla:
Debit
v breme
Credit
v dobro
Original asset
Izvirno sredstvo
Asset recognised for subordination or the residual interest
Pripoznano sredstvo za podrejenost, ali preostali delež
Asset for the consideration received in the form of excess spread
Sredstvo za nadomestilo, prejeto v obliki presežnega razpona
Profit or loss (gain on transfer)
Poslovni izid (dobiček od prenosa)
Liability
Obveznost
Cash received
Prejeti denar
Immediately following the transaction, the carrying amount of the asset is CU2040 comprising CU1000, representing the allocated cost of the portion retained, and CU1040, representing the entity’s additional continuing involvement from the subordination of its retained interest for credit losses (which includes the excess spread of CU40).
Takoj po poslu je knjigovodska vrednost sredstva 2040 DE vključno s 1000 DE, ki predstavlja vrednost zadržanega dela, in 1040 DE, ki predstavlja dodatno nadaljevano udeležbo podjetja iz podrejenosti njegovega zadržanega deleža za kreditne izgube (kar vključuje tudi presežni razpon 40 DE).
In subsequent periods, the entity recognises the consideration received for the credit enhancement (CU65) on a time proportion basis, accrues interest on the recognised asset using the effective interest method and recognises any credit impairment on the recognised assets.
V poznejših obdobjih pa podjetje pripozna prejeto nadomestilo za povečanje zaupanja (65 DE) po časovno sorazmerni osnovi, pripiše obresti na pripoznano sredstvo z uporabo veljavne obrestne mere in pripozna morebitno oslabitev zaupanja za pripoznana sredstva.
As an example of the latter, assume that in the following year there is a credit impairment loss on the underlying loans of CU300.
Kot primer slednjega predpostavimo, da bo v naslednjem letu nastala izguba zaradi oslabitve temeljnih posojil 300 DE.
The entity reduces its recognised asset by CU600 (CU300 relating to its retained interest and CU300 relating to the additional continuing involvement that arises from the subordination of its retained interest for credit losses), and reduces its recognised liability by CU300.
Podjetje zmanjša svoje pripoznano sredstvo za 600 DE (300 za svoj zadržani delež in 300 za dodatno nadaljevano udeležbo, ki izhaja iz podrejenosti njenega zadržanega deleža za kreditne izgube), in zmanjša pripoznano obveznost za 300 DE.
The net result is a charge to profit or loss for credit impairment of CU300.
Čisti rezultat je strošek za poslovni izid za oslabitev kredita 300 DE.
Regular Way Purchase or Sale of a Financial Asset (paragraph 38)
Običajen nakup ali prodaja finančnega sredstva (člen 38)
A regular way purchase or sale of financial assets is recognised using either trade date accounting or settlement date accounting as described in paragraphs AG55 and AG56.
Pri obračunavanju običajnega nakupa ali prodaje finančnega sredstva se pripoznava ob upoštevanju bodisi datuma trgovanja bodisi datuma plačila, kot opisujeta člena AG55 in AG56).
The method used is applied consistently for all purchases and sales of financial assets that belong to the same category of financial assets defined in paragraph 9.
Ta način se uporablja dosledno za vse nakupe ali prodaje finančnih sredstev, ki pripadajo isti kategoriji finančnih sredstev, opredeljenih v 9. členu.
For this purpose assets that are held for trading form a separate category from assets designated at fair value through profit and loss.
V ta namen sredstva, ki so v posesti za trgovanje, tvorijo ločeno kategorijo od sredstev, določenih po pošteni vrednosti skozi poslovni izid.
A contract that requires or permits net settlement of the change in the value of the contract is not a regular way contract.
Pogodba, ki zahteva ali dovoljuje po odbitku poravnavo spremembe v vrednosti pogodbe, ni pogodba za običajen posel.
Instead, such a contract is accounted for as a derivative in the period between the trade date and the settlement date.
Namesto tega se takšna pogodba obravnava kot izpeljani finančni inštrument v obdobju med datumom trgovanja in datumom poravnave.
The trade date is the date that an entity commits itself to purchase or sell an asset.
Datum trgovanja je datum, na katerega se podjetje zaveže kupiti ali prodati sredstvo.
Trade date accounting refers to (a) the recognition of an asset to be received and the liability to pay for it on the trade date, and (b) derecognition of an asset that is sold, recognition of any gain or loss on disposal and the recognition of a receivable from the buyer for payment on the trade date.
Upoštevanje datuma trgovanja se nanaša na (a) pripoznanje sredstva, ki naj bi bilo prejeto, in obveznosti, ki naj bi bila poravnana, na datum trgovanja ter (b) odpravo pripoznanja sredstva, ki je prodano, pripoznanje dobička ali izgube pri odtujitvi in pripoznanje terjatve do kupca za plačilo na datum prodaje.
Generally, interest does not start to accrue on the asset and corresponding liability until the settlement date when title passes.
Na splošno se obresti od sredstva in ustrezne obveznosti ne začnejo obračunavati pred datumom poravnave, ko se prenese lastninska pravica.
The settlement date is the date that an asset is delivered to or by an entity.
Datum poravnave je datum, ko se sredstvo izroči podjetju ali ga izroči podjetje.
Settlement date accounting refers to (a) the recognition of an asset on the day it is received by the entity, and (b) the derecognition of an asset and recognition of any gain or loss on disposal on the day that it is delivered by the entity.
Upoštevanje datuma poravnave se nanaša na (a) pripoznanje sredstva na dan, ko ga podjetje prejme, in (b) odpravo pripoznanja sredstva in pripoznanja dobička ali izgube ob odtujitvi na dan, ko ga podjetje izroči.
When settlement date accounting is applied an entity accounts for any change in the fair value of the asset to be received during the period between the trade date and the settlement date in the same way as it accounts for the acquired asset.
Kadar se uporablja obračunavanje po datumu poravnave, obračuna podjetje spremembo poštene vrednosti sredstva, ki bo prejeto, v obdobju med datumom trgovanja in datumom poravnave na enak način, kot obračuna pridobljeno sredstvo.
In other words, the change in value is not recognised for assets carried at cost or amortised cost; it is recognised in profit or loss for assets classified as financial assets at fair value through profit or loss; and it is recognised in equity for assets classified as available for sale.
Z drugimi besedami to pomeni, da se sprememba vrednosti ne pripozna za sredstva, ki se izkazujejo po nabavni vrednosti ali odplačni vrednosti; pripozna se v poslovnem izidu za sredstva, ki so razvrščena kot finančna sredstva po pošteni vrednosti skozi poslovni izid; in pripozna se v kapitalu za sredstva, ki so razvrščena kot razpoložljiva za prodajo.
Derecognition of a Financial Liability (paragraphs 39-42)
Odprava pripoznanja finančne obveznosti (členi 39-42)
A financial liability (or part of it) is extinguished when the debtor either:
Finančna obveznost (ali del obveznosti) ugasne, kadar
discharges the liability (or part of it) by paying the creditor, normally with cash, other financial assets, goods or services;
dolžnik izpolni obveznost (ali njen del) s plačilom upniku, praviloma z denarnimi sredstvi, drugimi finančnimi sredstvi, blagom ali storitvami;
is legally released from primary responsibility for the liability (or part of it) either by process of law or by the creditor.
je dolžnik pravno razrešen izvirne odgovornosti za obveznost (ali njen del) na podlagi zakona, ali ga mora razrešiti upnik.
(If the debtor has given a guarantee this condition may still be met.)
(Če je dolžnik dal jamstvo, je treba ta pogoj še vedno izpolniti.)
If an issuer of a debt instrument repurchases that instrument, the debt is extinguished even if the issuer is a market maker in that instrument or intends to resell it in the near term.
Če izdajatelj dolgovnega inštrumenta ponovno odkupi ta inštrument, dolg ugasne celo, če je izdajatelj ustvarjalec trga za ta inštrument ali ga namerava ponovno prodati v kratkem roku.
Payment to a third party, including a trust (sometimes called ‘in-substance defeasance’), does not, by itself, relieve the debtor of its primary obligation to the creditor, in the absence of legal release.
Plačilo tretji stranki, tudi skladu (včasih imenovano „rahlo razveljavljanje“), ob odsotnosti pravne razbremenitve samo po sebi ne razbremeni dolžnika njegove izvirne obveze do upnika.
If a debtor pays a third party to assume an obligation and notifies its creditor that the third party has assumed its debt obligation, the debtor does not derecognise the debt obligation unless the condition in paragraph AG57(b) is met.
Če dolžnik plača tretji stranki, da prevzame obvezo, in obvesti svojega upnika, da je tretja stranka prevzela obvezo za dolg, dolžnik ne more odpraviti pripoznavanja obveze za dolg, dokler ni izpolnjen pogoj iz člena AG57(b).
If the debtor pays a third party to assume an obligation and obtains a legal release from its creditor, the debtor has extinguished the debt.
Če dolžnik plača tretji stranki, da prevzame obvezo in dobi pravno razbremenitev od svojega upnika, je dolžnik izbrisal dolg.
However, if the debtor agrees to make payments on the debt to the third party or direct to its original creditor, the debtor recognises a new debt obligation to the third party.
Če pa dolžnik soglaša s tem, da odplačuje dolg tretji stranki ali neposredno svojemu izvirnemu upniku, pripozna novo obvezo za dolg tretji stranki.
Although legal release, whether judicially or by the creditor, results in derecognition of a liability, the entity may recognise a new liability if the derecognition criteria in paragraphs 15-37 are not met for the financial assets transferred.
Čeprav je posledica pravne razbremenitve, bodisi sodne bodisi upnikove, odprava pripoznanja obveznosti, podjetje lahko pripozna novo obveznost, če odprava pripoznavalnih sodil iz 15-37 člena ni izpolnjena pri nedenarnih finančnih sredstvih, ki so bila prenesena.
If those criteria are not met, the transferred assets are not derecognised, and the entity recognises a new liability relating to the transferred assets.
Če tem sodilom ni zadoščeno, se ne odpravi pripoznanje za prenesena sredstva in podjetje pripozna novo obveznost v zvezi s prenesenimi sredstvi.
For the purpose of paragraph 40, the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective interest rate, is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability.
Zaradi 40. člena so pogoji bistveno drugačni, če se razobrestena (diskontirana) sedanja vrednost denarnih tokov po novih določbah, vključno s plačanimi nadomestili po pobotanju s prejetimi nadomestili in prenehanjem uporabe izvirne veljavne obrestne mere, najmanj za 10 odstotkov razlikuje od razobrestene (diskontirane) sedanje vrednosti preostalih denarnih tokov izvirne finančne obveznosti.
If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or fees incurred are recognised as part of the gain or loss on the extinguishment.
Če se zamenjava dolgovnih inštrumentov ali sprememba določb obravnava kot izbris, se povzročeni stroški ali nadomestila pripoznajo kot del dobička ali izgube pri izbrisu.
If the exchange or modification is not accounted for as an extinguishment, any costs or fees incurred adjust the carrying amount of the liability and are amortised over the remaining term of the modified liability.
Če se zamenjava ali sprememba ne obravnava kot izbris, „popravljajo“ povzročeni stroški ali nadomestila knjigovodski znesek obveznosti in se odplačajo v preostali dobi spremenjene obveznosti.
In some cases, a creditor releases a debtor from its present obligation to make payments, but the debtor assumes a guarantee obligation to pay if the party assuming primary responsibility defaults.
V nekaterih primerih razbremeni upnik dolžnika njegove sedanje obveze plačati, toda dolžnik prevzame obvezo jamstva za plačilo, če stranka, ki prevzame izvirno odgovornost, ne izpolni obveznosti.
In this circumstance the debtor:
V takšnih okoliščinah dolžnik
recognises a new financial liability based on the fair value of its obligation for the guarantee;
pripozna novo finančno obveznost, temelječo na pošteni vrednosti njegove obveze za jamstvo,
recognises a gain or loss based on the difference between (i) any proceeds paid and (ii) the carrying amount of the original financial liability less the fair value of the new financial liability.
pripozna dobiček ali izgubo, temelječ(o) na razliki med (i) plačanim iztržkom in (ii) knjigovodsko vrednostjo izvirne finančne obveznosti, zmanjšano za pošteno vrednost nove finančne obveznosti.
Measurement (paragraphs 43-70)
MERJENJE (ČLENI 43-70)
Initial Measurement of Financial Assets and Financial Liabilities (paragraph 43)
Začetna izmera finančnih sredstev in finančnih obveznosti (člen 43)
The fair value of a financial instrument on initial recognition is normally the transaction price (ie the fair value of the consideration given or received, see also paragraph AG76).
Poštena vrednost finančnega inštrumenta pri začetnem pripoznanju je običajno cena posla (to je poštena vrednost danih ali prejetih nadomestil, glejte tudi člen AG76).
However, if part of the consideration given or received is for something other than the financial instrument, the fair value of the financial instrument is estimated, using a valuation technique (see paragraphs AG74-AG79).
Če je del danih ali prejetih nadomestil za nekaj drugega, ne za finančni inštrument, se poštena vrednost finančnega inštrumenta oceni z uporabo tehnike vrednotenja (glejte tudi člene AG76-AG79).
For example, the fair value of a long-term loan or receivable that carries no interest can be estimated as the present value of all future cash receipts discounted using the prevailing market rate(s) of interest for a similar instrument (similar as to currency, term, type of interest rate and other factors) with a similar credit rating.
Če se na primer poštena vrednost dolgoročnih posojil ali terjatev, ki ne prinašajo obresti, lahko oceni kot sedanja vrednost vseh prihodnjih denarnih prejemkov, ki se razobrestijo (diskontirajo) z uporabo prevladujoče tržne obrestne mere za podoben inštrument (podoben glede valute, roka, vrste obrestne mere in drugih dejavnikov) izdajatelja s podobno zaupanjsko (kreditno) sposobnostjo.
Any additional amount lent is an expense or a reduction of income unless it qualifies for recognition as some other type of asset.
Vsak dodatni posojeni znesek je odhodek ali zmanjšanje prihodka, razen če je primeren za pripoznanje kot neka druga vrsta sredstva.
If an entity originates a loan that bears an off-market interest rate (eg 5 per cent when the market rate for similar loans is 8 per cent), and receives an up-front fee as compensation, the entity recognises the loan at its fair value, ie net of the fee it receives.
Če da podjetje posojilo, ki prinaša netržno obrestno mero (npr. 5 %, kadar je tržna mera za podobna posojila 8 %), in prejme vnaprej plačano opravnino kot nadomestilo, pripozna posojilo po njegovi pošteni vrednosti, to je brez prejete opravnine.
The entity accretes the discount to profit or loss using the effective interest rate method.
Podjetje spoji diskont v poslovni izid, z uporabo veljavne obrestne mere.
Subsequent Measurement of Financial Assets (paragraphs 45 and 46)
Kasnejše merjenje finančnih sredstev (člena 45 in 46)
If a financial instrument that was previously recognised as a financial asset is measured at fair value and its fair value falls below zero, it is a financial liability in accordance with paragraph 47.
Če je treba finančni inštrument, ki je bil prej pripoznan kot finančno sredstvo, izmeriti po pošteni vrednosti in pade njegova poštena vrednost pod nič, je to finančna obveznost skladno s 47. členom.
The following example illustrates the accounting for transaction costs on the initial and subsequent measurement of an available-for-sale financial asset.
Zgled ponazarja obračunavanje stroškov posla na začetno in kasnejše merjenje finančnega sredstva, ki je na razpolago za prodajo.
An asset is acquired for CU100 plus a purchase commission of CU2.
Sredstvo se pridobi za 100 DE, povečano za nakupno opravnino 2 DE.
Initially, the asset is recognised at CU102.
Na začetku je sredstvo pripoznano pri vrednosti 102 DE.
The next financial reporting date occurs one day later, when the quoted market price of the asset is CU100.
Naslednji datum računovodskega poročanja je le en dan pozneje, ko je kotirana tržna cena sredstva 100 DE.
If the asset were sold, a commission of CU3 would be paid.
Če bi sredstvo prodali, bi plačali opravnino 3 DE.
On that date, the asset is measured at CU100 (without regard to the possible commission on sale) and a loss of CU2 is recognised in equity.
Na ta dan je sredstvo izmerjeno s 100 DE (ne glede na možno opravnino pri prodaji) in izguba 2 DE se pripozna v kapitalu.
If the available-for-sale financial asset has fixed or determinable payments, the transaction costs are amortised to profit or loss using the effective interest method.
Če ima finančno sredstvo, ki je na razpolago za prodajo, določena ali določljiva plačila, se stroški posla obračunajo v poslovnem izidu po odplačni vrednosti z uporabo metode veljavne obrestne mere.
If the available-for-sale financial asset does not have fixed or determinable payments, the transaction costs are recognised in profit or loss when the asset is derecognised or becomes impaired.
Če finančno sredstvo, ki je na razpolago za prodajo, nima določenih ali določljivih plačil, se stroški posla pripoznavajo v poslovnem izidu, dokler se pripoznanje ne odpravi ali postane oslabljeno.
Instruments that are classified as loans and receivables are measured at amortised cost without regard to the entity’s intention to hold them to maturity.
Inštrumenti, ki so razvrščeni kot posojila in terjatve, se izmerijo po odplačni vrednosti ne glede na namen podjetja, da jih bo imelo v posesti do zapadlosti v plačilo.
Fair Value Measurement Considerations (paragraphs 48 and 49)
Obravnavanje merjenja po pošteni vrednosti (člen 48 in 49)