natgillin/translations-raw huggingface dataset:
For example, if the fair value of the underlying asset is CU120, the option exercise price is CU100 and the time value of the option is CU5, the carrying amount of the associated liability is CU105 (CU100 + CU5) and the carrying amount of the asset is CU100 (in this case the option exercise price).
Na primer, če je poštena vrednost temeljnega sredstva 120 DE, je izpolnitvena cena opcije 100 DE in časovna vrednost opcije 5 DE, knjigovodska vrednost povezane obveznosti 105 DE (100 + 5 DE) in knjigovodska vrednost sredstva 100 DE (v tem primeru izpolnitvena cena opcije).
If a collar, in the form of a purchased call and written put, prevents a transferred asset from being derecognised and the entity measures the asset at fair value, it continues to measure the asset at fair value.
Če v spletu mej/collar/v obliki nakupne opcije in izdane prodajne opcije 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 sum of the call exercise price and fair value of the put option less the time value of the call option, if the call option is in or at the money, or (ii) the sum of the fair value of the asset and the fair value of the put option less the time value of the call option if the call option is out of the money.
Povezana obveznost se meri po (i) vsoti izpolnitvene cene nakupne opcije in poštene vrednosti prodajne opcije, zmanjšani za časovno vrednost nakupne opcije, če je nakupna opcija sprejemljiva ali je na meji, ali (ii) vsoti poštene vrednosti sredstva in poštene vrednosti prodajne opcije, zmanjšane za časovno vrednost nakupne opcije, če je nakupna opcija nesprejemljiva.
The adjustment to the associated liability ensures that the net carrying amount of the asset and the associated liability is the fair value of the options held and written by the entity.
Uskladitev merjenja povezane obveznosti zagotovi, da je čista knjigovodska vrednost sredstva in povezane obveznosti poštena vrednost opcij, ki jih poseduje in izda podjetje.
For example, assume an entity transfers a financial asset that is measured at fair value while simultaneously purchasing a call with an exercise price of CU120 and writing a put with an exercise price of CU80.
Predpostavimo, da podjetje prenese finančno sredstvo, ki je izmerjeno po pošteni vrednosti, obenem pa kupi nakupno opcijo z izpolnitveno ceno 120 DE in izda prodajno opcijo z izpolnitveno ceno 80 DE.
Assume also that the fair value of the asset is CU100 at the date of the transfer.
Predpostavimo tudi, da je poštena vrednost sredstva 100 DE na dan prenosa.
The time value of the put and call are CU1 and CU5 respectively.
Časovna vrednost prodajne in nakupne (opcije) je 1 DE oz. 5 DE.
In this case, the entity recognises an asset of CU100 (the fair value of the asset) and a liability of CU96 [(CU100 + CU1) – CU5].
V tem primeru pripozna podjetje sredstvo 100 DE (pošteno vrednost sredstva) in obveznost 96 DE [(100 + 1 DE) – 5 DE)].
This gives a net asset value of CU4, which is the fair value of the options held and written by the entity.
Tako dobimo čisto vrednost sredstva 4 DE, ki je poštena vrednost opcij, ki jih poseduje in izda podjetje.
To the extent that a transfer of a financial asset does not qualify for derecognition, the transferor’s contractual rights or obligations related to the transfer are not accounted for separately as derivatives if recognising both the derivative and either the transferred asset or the liability arising from the transfer would result in recognising the same rights or obligations twice.
V kolikor prenos finančnega sredstva ni primeren za odpravo pripoznanja, se prenosnikove pogodbene pravice ali obveze, ki se nanašajo na prenos, ne obračunajo ločeno kot izpeljani finančni inštrumenti, če bi pripoznavanje obeh, izpeljanega inštrumenta in prenesenega sredstva ali obveznosti, ki izhaja iz prenosa, imelo za posledico pripoznanje istih pravic in obvez dvakrat.
For example, a call option retained by the transferor may prevent a transfer of financial assets from being accounted for as a sale.
Na primer, nakupna opcija, ki jo zadrži prenosnik, lahko prepreči, prenos finančnih sredstev od takšnih, ki se obračunavajo kot takšna za prodajo.
In that case, the call option is not separately recognised as a derivative asset.
V takšnem primeru nakupna opcija ni ločeno pripoznana kot izpeljano sredstvo.
To the extent that a transfer of a financial asset does not qualify for derecognition, the transferee does not recognise the transferred asset as its asset.
Kolikor prenos finančnega sredstva ne izpolnjuje pogojev za odpravo pripoznanja, prevzemnik ne pripozna prenesenega sredstva kot svoje sredstvo.
The transferee derecognises the cash or other consideration paid and recognises a receivable from the transferor.
Prevzemnik odpravi pripoznanje denarnega ali drugačnega nadomestila, plačanega in pripoznanega kot terjatev od prenosnika.
If the transferor has both a right and an obligation to reacquire control of the entire transferred asset for a fixed amount (such as under a repurchase agreement), the transferee may account for its receivable as a loan or receivable.
Če ima prenosnik tako pravico kot tudi obvezo do ponovne pridobitve obvladovanja celotnega prenesenega sredstva za določeno ceno (tako kot po pogodbi za odkup), lahko prenosnik obračuna svojo terjatev kot posojilo ali terjatev.
Examples
Zgledi
The following examples illustrate the application of the derecognition principles of this Standard.
Spodaj navedeni primeri ponazarjajo uporabo načel odprave pripoznanja v tem standardu. (a)
If the transferee obtains the right to sell or pledge the asset, the transferor reclassifies the asset on its balance sheet, for example, as a loaned asset or repurchase receivable.
Če prevzemnik pridobi pravico prodati ali zastaviti sredstvo, mora prenosnik prerazvrstiti to sredstvo v svoji bilanci stanja, na primer kot posojeno sredstvo ali terjatev za odkup.
Repurchase agreements and securities lending — assets that are substantially the same.
Pogodbe o ponovnem nakupu in posojanje vrednostnic – sredstva, ki so skoraj ista.
If a financial asset is sold under an agreement to repurchase the same or substantially the same asset at a fixed price or at the sale price plus a lender’s return or if a financial asset is borrowed or loaned under an agreement to return the same or substantially the same asset to the transferor, it is not derecognised because the transferor retains substantially all the risks and rewards of ownership.
Če je finančno sredstvo prodano po pogodbi o ponovnem nakupu tega sredstva ali skoraj istega sredstva po določeni ceni ali po prodajni ceni, povečani za posojilodajalčev donos, ali če je posojeno po dogovoru o vračilu sredstva prenosniku, se pripoznanje za to sredstvo ne odpravi, ker prenosnik zadrži skoraj vsa tveganja in koristi, povezane z lastništvom. (c)
Repurchase agreements and securities lending — right of substitution.
Pogodbe o ponovnem nakupu in posojanje vrednostnic – pravica nadomestitve.
If a repurchase agreement at a fixed repurchase price or a price equal to the sale price plus a lender’s return, or a similar securities lending transaction, provides the transferee with a right to substitute assets that are similar and of equal fair value to the transferred asset at the repurchase date, the asset sold or lent under a repurchase or securities lending transaction is not derecognised because the transferor retains substantially all the risks and rewards of ownership.
Če pogodba o ponovnem nakupu po določeni ceni za ponovni odkup ali ceni, ki je enaka prodajni ceni, povečani za posojilodajalčev donos, ali podoben posel o posojanju vrednostnic zagotavlja prevzemniku pravico, da lahko nadomesti sredstva, ki so si podobna in imajo enako pošteno vrednost kot preneseno sredstvo na datum ponovnega odkupa, se za prodano ali posojeno sredstvo po pogodbi o ponovnem odkupu ali poslu o posojanju vrednostnic ne odpravi pripoznanje, ker prenosnik ohranja skoraj vsa tveganja in koristi, povezane z lastništvom. (d)
Repurchase right of first refusal at fair value.
Predkupna pravica za ponovni odkup po pošteni vrednosti.
If an entity sells a financial asset and retains only a right of first refusal to repurchase the transferred asset at fair value if the transferee subsequently sells it, the entity derecognises the asset because it has transferred substantially all the risks and rewards of ownership.
Če podjetje proda finančno sredstvo in zadrži samo predkupno pravico za ponovni odkup prenesenega sredstva po pošteni vrednosti, če ga prevzemnik pozneje prodaja, podjetje odpravi pripoznanje sredstva, ker je preneslo skoraj vsa tveganja in koristi, povezane z lastništvom. (e)
Such a repurchase does not preclude derecognition provided that the original transaction met the derecognition requirements.
Takšen ponovni odkup ne izključuje odprave pripoznanja, če je izvirni posel izpolnil zahteve za odpravo pripoznanja.
However, if an agreement to sell a financial asset is entered into concurrently with an agreement to repurchase the same asset at a fixed price or the sale price plus a lender’s return, then the asset is not derecognised.
Če pa je pogodba za prodajo finančnega sredstva sklenjena istočasno s pogodbo o ponovnem nakupu istega sredstva po določeni ceni ali prodajni ceni, povečani za posojilodajalčev donos, potem se ne odpravi pripoznanja za to sredstvo. (f)
Put options and call options that are deeply in the money.
Prodajne opcije in nakupne opcije, ki očitno nesprejemljive.
If a transferred financial asset can be called back by the transferor and the call option is deeply in the money, the transfer does not qualify for derecognition because the transferor has retained substantially all the risks and rewards of ownership.
Če lahko prenosnik odkupi preneseno finančno sredstvo nazaj in je nakupna opcija očitno nesprejemljiva, ta prenos ni primeren za odpravo pripoznanja, ker je prenosnik zadržal skoraj vsa tveganja in koristi, povezane z lastništvom.
Similarly, if the financial asset can be put back by the transferee and the put option is deeply in the money, the transfer does not qualify for derecognition because the transferor has retained substantially all the risks and rewards of ownership.
Podobno je, če lahko prevzemnik proda preneseno finančno sredstvo nazaj in je prodajna opcija očitno sprejemljiva, potem ta prenos ni primeren za odpravo pripoznanja, ker je prenosnik zadržal skoraj vsa tveganja in koristi, povezane z lastništvom.
Put options and call options that are deeply out of the money.
Prodajne opcije in nakupne opcije, ki so očitno nesprejemljive.
A financial asset that is transferred subject only to a deep out-of-the-money put option held by the transferee or a deep out-of-the-money call option held by the transferor is derecognised.
Za finančno sredstvo, ki se prenese samo s prodajno opcijo, ki je očitno nesprejemljiva in jo poseduje prevzemnik, ali z nakupno opcijo, ki je očitno nesprejemljiva in jo poseduje prenosnik, se odpravi pripoznanje.
This is because the transferor has transferred substantially all the risks and rewards of ownership.
To je zato, ker je prenosnik prenesel skoraj vsa tveganja in koristi iz lastništva. (h)
Readily obtainable assets subject to a call option that is neither deeply in the money nor deeply out of the money.
Sredstva, ki jih je z lahkoto mogoče dobiti, po nakupni opciji, ki ni niti očitno sprejemljiva niti očitno nesprejemljiva.
If an entity holds a call option on an asset that is readily obtainable in the market and the option is neither deeply in the money nor deeply out of the money, the asset is derecognised.
Če ima podjetje nakupno opcijo za sredstvo, ki ga je na trgu mogoče z lahkoto dobiti, in opcija ni niti očitno sprejemljiva niti očitno nesprejemljiva, se odpravi pripoznanje za to sredstvo.
This is because the entity (i) has neither retained nor transferred substantially all the risks and rewards of ownership, and (ii) has not retained control.
To je zato, ker podjetje (i) ni niti zadržalo niti prenslo skoraj vseh tveganj in koristi iz lastništva, in (ii) ni ohranilo obvladovanja.
However, if the asset is not readily obtainable in the market, derecognition is precluded to the extent of the amount of the asset that is subject to the call option because the entity has retained control of the asset.
Če pa sredstva ni mogoče z lahkoto dobiti na trgu, je odprava pripoznanja izključena do višine vrednosti sredstva po nakupni opciji, ker je podjetje ohranilo obvladovanje sredstva. (i)
The entity retains control of the asset if the put option is sufficiently valuable to prevent the transferee from selling the asset, in which case the asset continues to be recognised to the extent of the transferor’s continuing involvement (see paragraph AG44).
Podjetje ohrani obvladovanje sredstva, če je prodajna opcija v zadostni meri vredna, da prevzemnik ne more prodati sredstva; v takšnem primeru se sredstvo še naprej pripoznava do obsega nadaljevane udeležbe prenosnika (glejte člen AG44).
The entity transfers control of the asset if the put option is not sufficiently valuable to prevent the transferee from selling the asset, in which case the asset is derecognised.
Podjetje prenese obvladovanje sredstva, če prodajna opcija ni v zadostni meri vredna, da bi preprečila prevzemniku prodajo sredstva; v takšnem primeru se odpravi pripoznavanje sredstva. (j)
Assets subject to a fair value put or call option or a forward repurchase agreement.
Sredstva, za katere velja prodajna ali nakupna opcija po pošteni vrednosti ali rokovna pogodba o ponovnem nakupu.
A transfer of a financial asset that is subject only to a put or call option or a forward repurchase agreement that has an exercise or repurchase price equal to the fair value of the financial asset at the time of repurchase results in derecognition because of the transfer of substantially all the risks and rewards of ownership.
Prenos finančnega sredstva, ki je samo predmet prodajne ali nakupne opcije ali rokovne pogodbe o ponovnem nakupu, kjer je izpolnitvena cena ali cena nakupa enaka pošteni vrednosti finančnega sredstva ob času ponovnega nakupa, ima za posledico odpravo pripoznanja zaradi prenosa skoraj vseh tveganj in koristi lastništva. (k)
Cash settled call or put options.
Z denarjem poravnane nakupne ali prodajne opcije.
An entity evaluates the transfer of a financial asset that is subject to a put or call option or a forward repurchase agreement that will be settled net in cash to determine whether it has retained or transferred substantially all the risks and rewards of ownership.
Podjetje ovrednoti prenos finančnega sredstva, ki je predmet prodajne ali nakupne opcije ali rokovne pogodbe o ponovnem nakupu, ki bo poravnana po odbitku z denarjem, z namenom ugotavljanja ohranitve oziroma prenosa skoraj vseh tveganj in koristi iz lastništva.
If the entity has not retained substantially all the risks and rewards of ownership of the transferred asset, it determines whether it has retained control of the transferred asset.
Če podjetje ne zadrži skoraj vseh tveganj in koristi, povezanih z lastništvom prenesenega sredstva, mora ugotoviti, ali je ohranilo obvladovanje prenesenega sredstva.
That the put or the call or the forward repurchase agreement is settled net in cash does not automatically mean that the entity has transferred control (see paragraphs AG44 and (g), (h) and (i) above).
Dejstvo, da se prodajna oz. nakupna opcija ali rokovna pogodba o ponovnem nakupu poravna po odbitku z denarjem, ne pomeni samo po sebi, da je podjetje preneslo obvladovanje (glejte člene AG44 in (g), (h) in (i) zgoraj). (l)
Removal of accounts provision.
Odprava določbe o sklenjenem poslu.
A removal of accounts provision is an unconditional repurchase (call) option that gives an entity the right to reclaim assets transferred subject to some restrictions.
Odprava določbe o sklenjenem poslu je brezpogojna opcija o ponovnem nakupu, ki daje podjetju pravico, da zahteva povrnitev prenesenih sredstev, pogojeno z nekaterimi omejitvami.
Provided that such an option results in the entity neither retaining nor transferring substantially all the risks and rewards of ownership, it precludes derecognition only to the extent of the amount subject to repurchase (assuming that the transferee cannot sell the assets).
Če posledica takšne opcije v podjetju ni niti ohranitev niti prenos skoraj vseh tveganj in koristi iz lastništva, je odprava pripoznanja izključena le do vrednosti, ki je pogojena s ponovnim nakupom (ob predpostavki, da prevzemnik ne more prodati sredstev).
For example, if the carrying amount and proceeds from the transfer of loan assets are CU100000 and any individual loan could be called back but the aggregate amount of loans that could be repurchased could not exceed CU10000, CU90000 of the loans would qualify for derecognition.
Na primer, knjigovodska vrednost in prihodek iz prenosa posojenih sredstev znaša 100000 DE in se lahko vsako posamezno posojilo odpokliče, toda skupni znesek posojil, ki se lahko ponovno odkupi, ne more presegati 10000 DE, potem je znesek 90000 DE posojil primeren za odpravo pripoznanja. (m)
Clean-up calls.
Pozivi na pospravljanje.
An entity, which may be a transferor, that services transferred assets may hold a clean-up call to purchase remaining transferred assets when the amount of outstanding assets falls to a specified level at which the cost of servicing those assets becomes burdensome in relation to the benefits of servicing.
Podjetje - lahko je prenosnik, ki servisira prenesena sredstva, ima lahko na voljo možnost poziva na pospravljanje, da kupi preostala prenesena sredstva, kadar vrednost nepovrnjenih sredstev pade na določeno raven, na kateri strošek servisiranja teh sredstev postane preveliko breme glede na koristi servisiranja.
Provided that such a clean-up call results in the entity neither retaining nor transferring substantially all the risks and rewards of ownership and the transferee cannot sell the assets, it precludes derecognition only to the extent of the amount of the assets that is subject to the call option.
Če posledica takšnega poziva na pospravljanje v podjetju ni niti ohranitev niti prenos skoraj vseh tveganj in koristi iz lastništva, in prevzemnik ne more prodati sredstev, je odprava pripoznanja izključena le do vrednosti sredstev, ki so pod nakupno opcijo.
Subordinated retained interests and credit guarantees.
Podrejene zadržane obresti in kreditna jamstva.
An entity may provide the transferee with credit enhancement by subordinating some or all of its interest retained in the transferred asset.
Podjetje lahko zagotovi prevzemniku povečanje zaupanja, tako da podredi nekaj ali vse svoje deleže, ohranjene v prenesenem sredstvu.
Alternatively, an entity may provide the transferee with credit enhancement in the form of a credit guarantee that could be unlimited or limited to a specified amount.
Drugače pa lahko podjetje zagotovi prevzemniku povečanje zaupanja v obliki kreditnega jamstva, ki je lahko neomejeno ali pa omejeno do določenega zneska.
Total return swaps.
Popolne finančne zamenjave.
An entity may sell a financial asset to a transferee and enter into a total return swap with the transferee, whereby all of the interest payment cash flows from the underlying asset are remitted to the entity in exchange for a fixed payment or variable rate payment and any increases or declines in the fair value of the underlying asset are absorbed by the entity.
Podjetje lahko proda finančno sredstvo prevzemniku in sklene popolno finančno zamenjavo s prevzemnikom, pri čemer se vsi denarni tokovi iz plačil obresti za temeljno sredstvo stekajo v podjetje v zameno za določeno plačilo ali plačilo s spremenljivo obrestno mero, in vsa povečanja ali zmanjšanja poštene vrednosti temeljnega sredstva prevzame nase podjetje.
In such a case, derecognition of all of the asset is prohibited.
V takšnem primeru odprava pripoznanja za sredstvo v celoti ni dovoljena. (p)
Interest rate swaps.
Zamenjave obrestnih mer.
An entity may transfer to a transferee a fixed rate financial asset and enter into an interest rate swap with the transferee to receive a fixed interest rate and pay a variable interest rate based on a notional amount that is equal to the principal amount of the transferred financial asset.
Podjetje lahko prenese na prevzemnika finančno sredstvo s stalno obrestno mero in sklene zamenjavo obrestnih mer s prevzemnikom, za prejemanje stalne obrestne mere in plačevanje spremenljive obrestne mere na podlagi namišljene vrednosti, ki je enaka znesku glavnice prenesenega finančnega sredstva.
The interest rate swap does not preclude derecognition of the transferred asset provided the payments on the swap are not conditional on payments being made on the transferred asset.
Zamenjava obrestne mere pa ne izključuje odprave pripoznanja prenesenega sredstva, če plačila za zamenjavo niso pogojena s plačili, ki se izvršujejo za preneseno sredstvo.
Amortising interest rate swaps.
Amortiziranje zamenjave obrestnih mer.
An entity may transfer to a transferee a fixed rate financial asset that is paid off over time, and enter into an amortising interest rate swap with the transferee to receive a fixed interest rate and pay a variable interest rate based on a notional amount.
Podjetje lahko prenese na prevzemnika finančno sredstvo s stalno obrestno mero, ki se odplačuje v časovnem obdobju, in vstopi v amotiziranje zamenjave obrestnih mer s prevzemnikom, za prejemanje stalne obrestne mere in plačevanje spremenljive obrestne mere na podlagi namišljene vrednosti.
If the notional amount of the swap amortises so that it equals the principal amount of the transferred financial asset outstanding at any point in time, the swap would generally result in the entity retaining substantial prepayment risk, in which case the entity either continues to recognise all of the transferred asset or continues to recognise the transferred asset to the extent of its continuing involvement.
Če se namišljena vrednost zamenjave amortizira tako, da je enaka znesku še nepovrnjene glavnice prenesenega finančnega sredstva, bi podjetje zaradi zamenjave na splošno zadržalo skoraj vse tveganje predplačil, in v takšnem primeru podjetje še naprej pripoznava preneseno sredstvo v obsegu svoje nadaljujoče se vpletenosti.
Conversely, if the amortisation of the notional amount of the swap is not linked to the principal amount outstanding of the transferred asset, such a swap would not result in the entity retaining prepayment risk on the asset.
In nasprotno, če amortiziranje namišljene vrednosti zamenjave ni vezano na znesek nepovrnjene glavnice prenesenega sredstva, podjetje zaradi takšne zamenjave ne ohrani tveganja predplačil za sredstvo.
Hence, it would not preclude derecognition of the transferred asset provided the payments on the swap are not conditional on interest payments being made on the transferred asset and the swap does not result in the entity retaining any other significant risks and rewards of ownership on the transferred asset.
Zato to ne bi izključevalo odprave pripoznanja prenesenega sredstva, če plačila za zamenjavo niso pogojena s plačili obresti, ki se izvršujejo za preneseno sredstvo, in podjetje zaradi te zamenjave ne zadrži nobenih drugih pomembnih tveganj in koristi, povezanih z lastništvom prenesenega sredstva.
This paragraph illustrates the application of the continuing involvement approach when the entity’s continuing involvement is in a part of a financial asset.
Ta člen ponazarja uporabo načina nadaljevane udeležbe, kadar je nadaljujoča se vpletenost podjetja del finančnega sredstva.
Assume an entity has a portfolio of prepayable loans whose coupon and effective interest rate is 10 per cent and whose principal amount and amortised cost is CU10000.
Predpostavimo, da ima podjetje portfelj predplačljivih posojil, katerih kupon in veljavna obrestna mera je 10-odstotna in glavnica ter odplačna vrednost 10000 DE.