natgillin/translations-raw huggingface dataset:
finance lease payables recognised by a lessee are subject to the derecognition provisions of this Standard (see paragraphs 39-42 and Appendix A paragraphs AG57-AG63);
za obveznosti iz najemov, ki jih pripozna najemojemalec, veljajo določbe o odpravljanju pripoznavanja iz tega standarda (glejte člene 39-42, in Prilogo A, člene AG57-AG63);
derivatives that are embedded in leases are subject to the embedded derivatives provisions of this Standard (see paragraphs 10-13 and Appendix A paragraphs AG27-AG33).
za izpeljane inštrumente, ki so vgrajeni v najemih, veljajo določbe iz tega standarda (glejte člene 10-13, in Prilogo A, člene AG27-AG33).
employers’ rights and obligations under employee benefit plans, to which IAS 19 Employee Benefits applies.
pravicah in obvezah zaposlovalcev po programih zaslužkov zaposlencev, za katere velja MRS 19 Zaslužki zaposlencev.
rights and obligations arising under insurance contracts.
pravicah in obvezah, ki izhajajo iz zavarovalnih pogodb.
However, entities shall apply this Standard to a financial instrument that takes the form of an insurance (or reinsurance) contract as described in paragraph 6 of IAS 32, but principally involves the transfer of financial risks described in paragraph 52 of that Standard.
Vendar pa morajo podjetja uporabiti ta standard za finančni inštrument, ki prevzame obliko zavarovalne (ali pozavarovalne) pogodbe, kot je opisana v 6. členu MRS 32, vendar v načelu pomeni prenos finančnih tveganj iz 52. člena tistega standarda.
In addition, derivatives that are embedded in insurance contracts are subject to the embedded derivatives provisions of this Standard (see paragraphs 10-13 and Appendix A paragraphs AG27-AG33).
Poleg tega pa za izpeljane inštrumente, ki so vgrajeni v zavarovalnih pogodbah, veljajo določbe iz tega standarda (glejte člene 10-13, in Prilogo A, člene AG27-AG33).
financial instruments issued by the entity that meet the definition of an equity instrument in IAS 32 (including options and warrants).
finančnih inštrumentih, ki jih je izdalo podjetje in ki ustrezajo opredelitvi kapitalskega inštrumenta v MRS 32 (vključno opcijami in nakupnimi boni).
However, the holder of such equity instruments shall apply this Standard to those instruments, unless they meet the exception in (a) above.
Vendar pa imetnik takšnih kapitalskih inštrumentov uporablja ta standard za te inštrumente, razen če ustrezajo izjemi iz (a) zgoraj.
financial guarantee contracts (including letters of credit and other credit default contracts) that provide for specified payments to be made to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due under the original or modified terms of a debt instrument (see paragraph 3).
pogodbah o finančnem poroštvu, (tudi akreditivi in druge pogodbe za neizpolnjene kreditne obveznosti), ki zagotavljajo izvedbo določenih plačil, s katerimi se imetniku povrne izguba, ki je nastala zaradi tega, ker določeni dolžnik ni izvedel plačila v prvotnem ali spremenjenem roku dolgovnega inštrumenta (glejte 3. člen).
An issuer of such a financial guarantee contract shall initially recognise it at fair value, and subsequently measure it at the higher of (i) the amount recognised under IAS 37 Provisions, Contingent Liabilities and Contingent Assets , and (ii) the amount initially recognised less, where appropriate, cumulative amortisation recognised in accordance with IAS 18 Revenue.
Izdajatelj takšne pogodbe o finančnem poroštvu jo mora na začetku pripoznati po pošteni vrednosti in jo pozneje (iz)meriti po višji od dveh postavk: (i) vrednosti, pripoznane po MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva, in (ii) vrednosti, ki je na začetku pripoznana, zmanjšano - kjer ustreza - za nabrano (kumulativno) amortizacijo, pripoznano v skladu z MRS 18 Prihodki.
Financial guarantees are subject to the derecognition provisions of this Standard (see paragraphs 39-42 and Appendix A paragraphs AG57-AG63).
Za finančna poroštva veljajo določbe o odpravljanju pripoznavanja iz tega standarda (glejte člene 39-42, in Prilogo A, člene AG57-AG63).
contracts for contingent consideration in a business combination (see paragraphs 65-67 of IAS 22 Business Combinations).
pogodbah za obravnavanje možnih pojavov pri poslovnih združitvah (glejte člene 65-67 MRS 22 Poslovne združitve).
This exemption applies only to the acquirer.
Ta izjema velja samo za prevzemnika.
contracts that require a payment based on climatic, geological or other physical variables (see Appendix A paragraph AG1).
pogodbah, ki zahtevajo plačilo, zasnovano na podnebnih, geoloških ali drugih fizičnih spremenljivkah (glejte Prilogo A, člen AG1).
However, other types of derivatives that are embedded in such contracts are subject to the embedded derivatives provisions of this Standard (for example, if an interest rate swap is contingent on a climatic variable such as heating degree days, the interest rate swap element is an embedded derivative that is within the scope of this Standard — see paragraphs 10-13 and Appendix A paragraphs AG27-AG33).
Vendar pa so druge vrste izpeljanih inštrumentov, ki so vgrajeni v takšne pogodbe, predmet določb o vgrajenih izpeljanih inštrumentov iz tega standarda (na primer, če je zamenjava obrestne mere pogojena s podnebno spremenljivko, kot so dnevi z doseženo stopinjo toplote, je element zamenjave obrestne mere (swap) vgrajeni izpeljani inštrument, ki je na področju tega standarda – glejte člene 10-13 in Prilogo A, člene AG27-AG33).
except as described in paragraph 4, loan commitments that cannot be settled net in cash or another financial instrument.
razen kot je opisano v 4. členu, obveze iz posojil, ki jih ni mogoče poravnati z denarjem ali drugim finančnim inštrumentom.
A loan commitment is not regarded as settled net merely because the loan is paid out in instalments (for example, a mortgage construction loan that is paid out in instalments in line with the progress of construction).
Obveza iz posojila se ne obravnava kot poravnana z denarjem le zato, ker se posojilo izplačuje v obrokih (na primer, hipotekarno posojilo za gradnjo, ki se izplačuje v obrokih v skladu z napredovanjem gradnje).
An issuer of a commitment to provide a loan at a below-market interest rate shall initially recognise it at fair value, and subsequently measure it at the higher of (i) the amount recognised under IAS 37 and (ii) the amount initially recognised less, where appropriate, cumulative amortisation recognised in accordance with IAS 18.
Izdajatelj obveze zagotoviti posojilo po obrestni meri, ki je pod ravnjo tržne obrestne mere, mora na začetku pripoznati po pošteni vrednosti in jo pozneje meriti po višji od teh dveh vrednosti: (i) vrednosti, pripoznani po MRS 37, in (ii) vrednosti, ki je na začetku pripoznana, zmanjšano-kjer ustreza - za nabrano (kumulativno) amortizacijo, pripoznano v skladu z MRS 18.
An issuer of loan commitments shall apply IAS 37 to other loan commitments that are not within the scope of this Standard.
Izdajatelj obvez iz posojil mora uporabiti MRS 37 za druge obveze iz posojil, ki niso s področja tega standarda.
Loan commitments are subject to the derecognition provisions of this Standard (see paragraphs 15-42 and Appendix A paragraphs AG36-AG63).
Za obveze iz posojil veljajo določbe o odpravljanju pripoznavanja iz tega standarda (glejte člene 15-42, in Prilogo A, člene AG36-AG63).
Financial guarantee contracts are subject to this Standard if they provide for payments to be made in response to changes in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable (sometimes called the ‘underlying’).
Ta standard velja tudi za pogodbe o finančnih poroštvih, če zahtevajo plačila kot odziv na spremembo podrobno določene obrestne mere, cene finančnih inštrumentov, cene blaga, deviznega tečaja, indeksa cen ali tečajev, zaupanjske (kreditne) sposobnosti ali zaupanjskega (kreditnega) indeksa, ali drugih spremenljivk (včasih imenovanih „podlage“).
For example, a financial guarantee contract that provides for payments to be made if the credit rating of a debtor falls below a particular level is within the scope of this Standard.
Tako na primer pogodba o finančnem poroštvu, ki zahteva plačila v primeru, da boniteta dolžnika pade pod določen nivo, spada v okvir tega standarda.
Loan commitments that the entity designates as financial liabilities at fair value through profit or loss are within the scope of this Standard.
Obveze iz posojil, ki jih podjetje označi kot finančno obveznost po pošteni vrednosti skozi poslovni izid, spadajo v področje tega standarda.
An entity that has a past practice of selling the assets resulting from its loan commitments shortly after origination shall apply this Standard to all its loan commitments in the same class.
Podjetje, ki ima v preteklosti ustaljen način prodaje sredstev, izhajajočih iz obvez iz posojil kmalu po nastanku, mora uporabiti ta standard za vse svoje obveze iz posojil v istem razredu.
This Standard shall be applied to those contracts to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, as if the contracts were financial instruments, with the exception of contracts that were entered into and continue to be held for the purpose of the receipt or delivery of a non-financial item in accordance with the entity’s expected purchase, sale or usage requirements.
Ta standard velja za pogodbe za nakup ali prodajo nefinančnega sredstva, ki se lahko poravnajo z denarjem ali drugim finančnim inštrumentom, ali z menjavo finančnih inštrumentov, kot da bi bile te pogodbe finančni inštrumenti, razen za pogodbe, ki jih je podjetje sklenilo in jih še naprej poseduje za potrebe prejema ali izročitve nefinančnega sredstva v skladu s pričakovanim nakupom, prodajo ali uporabo.
There are various ways in which a contract to buy or sell a non-financial item can be settled net in cash or another financial instrument or by exchanging financial instruments.
Obstaja več načinov za poravnavo pogodbe za nakup ali prodajo nefinančnega sredstva z denarjem ali drugim finančnim inštrumentom ali z menjavo finančnih inštrumentov.
These include:
Ti načini so:
when the terms of the contract permit either party to settle it net in cash or another financial instrument or by exchanging financial instruments;
ko pogoji iz pogodbe omogočajo vsaki stranki pravico do poravnave z denarjem ali drugim finančnim inštrumentom, ali z zamenjavo finančnih inštrumentov;
when the ability to settle net in cash or another financial instrument, or by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of settling similar contracts net in cash or another financial instrument or by exchanging financial instruments (whether with the counterparty, by entering into offsetting contracts or by selling the contract before its exercise or lapse);
ko sposobnost poravnave z denarjem ali drugim finančnim inštrumentom, ali z menjavo finančnih inštrumentov, ni izrecno podana v pogodbenih pogojih, vendar podjetje običajno poravnava podobne pogodbe z denarjem ali drugim finančnim inštrumentom ali z menjavo finančnih inštrumentov (bodisi nasprotni stranki bodisi s sklenitvijo pogodbe o pobotanju ali s prodajo pogodbe pred uveljavitvijo ali potekom);
when, for similar contracts, the entity has a practice of taking delivery of the underlying and selling it within a short period after delivery for the purpose of generating a profit from short-term fluctuations in price or dealer’s margin;
ko pri podobnih pogodbah podjetje običajno prevzame zadevni predmet pogodbe in ga proda kmalu po dobavi, z namenom ustvarjati dobiček iz kratkoročnih nihanj cen ali trgovčeve razlike v ceni;
when the non-financial item that is the subject of the contract is readily convertible to cash.
ko je nefinančno sredstvo, ki je predmet pogodbe, takoj pretvorljivo v denar.
A contract to which (b) or (c) applies is not entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements and, accordingly, is within the scope of this Standard.
Pogodba, za katero velja točka (b) ali (c), ni sklenjena z namenom za prejem ali izročitev nefinančnega sredstva v skladu s pričakovanimi potrebami po nakupu, prodaji ali uporabi v podjetju, in zato spada v področje tega standarda.
Other contracts to which paragraph 5 applies are evaluated to determine whether they were entered into and continue to be held for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements and, accordingly, whether they are within the scope of this Standard.
Druge pogodbe, za katere velja 5. člen, se oceni, da se ugotovi, ali so bile sklenjene in so še naprej v posesti z namenom za prejem ali izročitev nefinančnega sredstva v skladu s pričakovanimi potrebami po nakupu, prodaji ali uporabi v podjetju, in zato spadajo v področje tega standarda.
A written option to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, in accordance with paragraph 6(a) or (d) is within the scope of this Standard.
Pisna opcija za nakup ali prodajo nefinančnega sredstva z denarjem ali drugim finančnim inštrumentom ali z menjavo finančnih inštrumentov, v skladu s členom 6(a) ali (d), spada v področje tega standarda.
Such a contract cannot be entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements.
Takšna pogodba ne more biti sklenjena za prejem ali izročitev nefinančnega sredstva v skladu s pričakovanimi potrebami po nakupu, prodaji ali uporabi v podjetju.
DEFINITIONS
OPREDELITVE POJMOV
The terms defined in IAS 32 are used in this Standard with the meanings specified in paragraph 11 of IAS 32.
Izrazi, opredeljeni v MRS 32, so v tem standardu uporabljeni v pomenu, ki je natančno določen v 11. členu MRS 32.
IAS 32 defines the following terms:
MRS 32 opredeljuje naslednje izraze:
financial instrument
finančni inštrument
financial asset
finančno sredstvo
financial liability
finančna obveznost
equity instrument
kapitalski inštrument
and provides guidance on applying those definitions.
in daje napotke o uporabi teh opredelitev.
The following terms are used in this Standard with the meanings specified:
V tem standardu so uporabljeni tile izrazi, katerih pomeni so natančno določeni:
Definition of a Derivative
Opredelitev izpeljanega finančnega inštrumenta
A derivative is a financial instrument or other contract within the scope of this Standard (see paragraphs 2-7) with all three of the following characteristics:
Izpeljani inštrument je finančni inštrument ali druga pogodba s področja tega standarda (glejte člene 2-7) z vsemi tremi spodaj navedenimi značilnostmi:
its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable (sometimes called the ‘underlying’);
njegova vrednost se spremeni in se tako odzove na spremembo podrobno določene obrestne mere, cene finančnih inštrumentov, cene blaga, deviznega tečaja, indeksa cen ali tečajev, zaupanjske (kreditne) sposobnosti ali zaupanjskega (kreditnega) indeksa ali drugih spremenljivk (včasih imenovanih „podlage“);
it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors;
ne zahteva začetne čiste finančne naložbe ali pa le majhno naložbo, ki je manjša kot pri drugih vrstah pogodb, za katere se pričakuje podoben odziv na spremembe tržnih razmer;
it is settled at a future date.
poravnan(a) je na datum v prihodnosti.
Definitions of Four Categories of Financial Instruments
Opredelitve štirih vrst finančnih inštrumentov
A financial asset or financial liability at fair value through profit or loss is a financial asset or financial liability that meets either of the following conditions.
Finančno sredstvo ali finančna obveznost po pošteni vrednosti skozi poslovni izid je finančno sredstvo ali finančna obveznost, ki izpolnjuje kateregakoli od spodaj naštetih pogojev.
It is classified as held for trading.
Uvrščeno je kot v posesti za trgovanje.
A financial asset or financial liability is classified as held for trading if it is:
Finančno sredstvo ali finančna obveznost je v posesti za trgovanje, če je:
acquired or incurred principally for the purpose of selling or repurchasing it in the near term;
pridobljena ali prevzeta v glavnem z namenom prodaje ali ponovnega nakupa v kratkem roku;
part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking;
del portfelja prepoznanih finančnih inštrumentov, ki se obravnavajo skupaj in za katere obstajajo dokazi o nedavnem kratkoročnem pobiranju dobičkov;
a derivative (except for a derivative that is a designated and effective hedging instrument).
izpeljani inštrument (razen izpeljanega inštrumenta, ki je nameravani in dejanski inštrument za varovanje pred tveganjem).
[…] Any financial asset […] within the scope of this Standard may be designated when initially recognised as a financial asset […] at fair value through profit or loss except for investments in equity instruments that do not have a quoted market price in an active market, and whose fair value cannot be reliably measured (see paragraph 46(c) and Appendix A paragraphs AG80 and AG81).
[….] Vsako finančno sredstvo […] na področju tega standarda se lahko po začetnem pripoznanju označi kot finančno sredstvo […] po pošteni vrednosti skozi poslovni izid, razen naložb v kapitalske inštrumente, ki nimajo objavljene tržne cene na delujočem borznem trgu in katerih vrednosti ni mogoče zanesljivo izmeriti (glejte člen 46(c) in Prilogo A, člene AG80 in AG81).
Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity (see Appendix A paragraphs AG16-AG25) other than:
Finančne naložbe v posesti do zapadlosti v plačilo so neizpeljana finančna sredstva z določenimi ali določljivimi plačili in določeno zapadlostjo v plačilo, ki jih podjetje nedvoumno namerava in zmore posedovati do zapadlosti (glejte Prilogo A, člene AG16-AG25), razen:
those that the entity upon initial recognition designates as at fair value through profit or loss;
tistih, ki jih podjetje po začetnem pripoznanju označi kot po pošteni vrednosti skozi poslovni izid;
those that the entity designates as available for sale;
tistih, ki jih podjetje označi kot razpoložljiva za prodajo;
those that meet the definition of loans and receivables.
tistih, ki ustrezajo opredelitvi posojil in terjatev.
An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that:
Podjetje ne more razvrstiti nobenih finančnih sredstev kot v posesti do zapadlosti v plačilo, če je v tekočem poslovnem letu ali v prejšnjih dveh poslovnih letih prodalo ali prerazvrstilo več kot nepomemben znesek finančnih naložb v posesti do zapadlosti pred zapadlostjo (v več kot nepomembnem v razmerju do celotne vrednosti naložb v posesti do zapadlosti), razen prodaj ali prerazvrstitev, ki
are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value;
so tako blizu zapadlosti v plačilo ali datumu odpoklica finančnega sredstva (npr. manj kot tri mesece pred zapadlostjo v plačilo), tako da spremembe tržne obrestne mere ne bi mogle vplivati pomembno na pošteno vrednost finančnega sredstva;
occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments;
se pojavijo, potem ko podjetje zbere skoraj celotno izvirno glavnico finančnega sredstva z načrtovanimi plačili ali predplačili;
are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity.
so pripisljivi osamljenemu poslovnemu dogodku, ki ga podjetje ne obvladuje ter se ne ponavlja in ga podjetje ne more utemeljeno pričakovati.
Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than:
Posojila in terjatve so neizpeljana finančna sredstva z določenimi ali določljivimi plačili, ki ne kotirajo na delujočem trgu, razen:
those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity upon initial recognition designates as at fair value through profit or loss;
tistih, ki jih podjetje namerava prodati takoj ali kratkoročno, ki se uvrstijo kot v posesti za trgovanje, in tistih, ki jih podjetje po začetnem pripoznanju označi kot po pošteni vrednosti skozi poslovni izid;
those that the entity upon initial recognition designates as available for sale;
tistih, ki jih podjetje po začetnem pripoznanju označi kot razpoložljiva za prodajo;
those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale.
tistih, za katere imetnik morda ne dobi povrnjene skoraj celotne pripoznane začetne naložbe, vendar ne zaradi poslabšanja kreditne sposobnosti, ki se uvrstijo kot na razpolago za prodajo.
An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable.
Delež, pridobljen iz skupine sredstev (pool), ki niso posojila ali terjatve (npr. delež v vzajemnem skladu ali podobnem skladu), ni posojilo ali terjatev.
Available-for-sale financial assets are those non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables, (b) held-to-maturity investments or (c) financial assets at fair value through profit or loss.
Za prodajo razpoložljiva finančna sredstva so tista neizpeljana finančna sredstva, ki so označena kot razpoložljiva za prodajo, ali pa niso uvrščena kot (a) posojila in terjatve, (b) finančne naložbe v posesti do zapadlosti v plačilo ali (c) finančna sredstva po pošteni vrednosti skozi poslovni izid.
Definitions Relating to Recognition and Measurement
Opredelitve pojmov v zvezi s pripoznavanjem in merjenjem
The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility.
Odplačna vrednost finančnega sredstva ali finančne obveznosti je znesek, s katerim se finančno sredstvo ali finančna obveznost izmeri ob začetnem pripoznanju, zmanjšano za odplačilo glavnice, povečan oziroma zmanjšan za nabrano odplačilo, po metodi veljavnih obresti, razlike med začetnim in v plačilo zapadlim zneskom ter zmanjšanje (neposredno ali z uporabo konta popravka vrednosti) zaradi oslabljenosti ali neudenarljivosti.