natgillin/translations-raw huggingface dataset:
In addition, any amount relating to a particular time period that has not been derecognised when the time period expires is recognised in profit or loss at that time (see paragraph 89A).
Poleg tega se vsak znesek, ki se nanaša na konkretno časovno obdobje, v katerem ni bilo odprave pripoznanja, ko je časovno obdobje poteklo, pripozna v poslovnem izidu za ta čas (glejte člen 89A).
If the hedged amount for a repricing time period is reduced without the related assets (or liabilities) being derecognised, the amount included in the separate line item referred to in paragraph AG114(g) that relates to the reduction shall be amortised in accordance with paragraph 92.
Če se varovani znesek za časovno obdobje za popravek cen zmanjša, ne da bi odpravili pripoznanje povezanih sredstev (ali obveznosti), se vrednost, ki je vključena v ločeno vrstično postavko, navedeno v členu AG114(g), ki se nanaša na zmanjšanje, amortizira v skladu z 92. členom.
An entity may wish to apply the approach set out in paragraphs AG114-AG131 to a portfolio hedge that had previously been accounted for as a cash flow hedge in accordance with IAS 39.
Podjetje morda želi uporabiti način, opisan v členih AG114-AG131, za varovanje portfelja, ki je bil prej obračunan kot varovanje pred denarnotokovnim tveganjem v skladu z MRS 39.
Such an entity would revoke the previous designation of a cash flow hedge in accordance with paragraph 101(d), and apply the requirements set out in that paragraph.
Podjetje bi preklicalo prejšnjo označbo varovanja pred denarnotokovnim tveganjem v skladu s členom 101(d) in uporabilo zahteve, navedene v tem členu.
It would also redesignate the hedge as a fair value hedge and apply the approach set out in paragraphs AG114-AG131 prospectively to subsequent accounting periods.
Prav tako bi ponovno označilo to varovanje pred tveganjem kot varovanje poštene vrednosti in uporabilo način, kot je naveden v členih AG114-AG131, za naprej za poznejša obračunska obdobja.
In this Standard, monetary amounts are denominated in ‘currency units’ (CU).
V tem standardu so denarni zneski izraženi v „denarnih enotah“ (DE).
IAS 37, paragraph 39 contains guidance on how to determine the best estimate in a range of possible outcomes.
MRS 37, člen 39 vsebuje napotke o tem, kako določiti najboljšo oceno v razponu možnih izidov.
The same materiality considerations apply in this context as apply throughout IFRSs.
V tem kontekstu veljajo isti premisleki o bistvenosti kot v vseh MSRP.
The Standard permits an entity to designate any amount of the available qualifying assets or liabilities, ie in this example any amount of assets between CU0 and CU100.
Standard dovoljuje podjetju, da označi znesek razpoložljivih kvalificirajočih sredstev ali obveznosti, tj. v tem primeru katerikoli znesek sredstev med 0 DE in 100 DE.
see paragraphs 77 and AG94
Glejte člene 77. in AG94
see paragraph 75
Glejte 75. člen
If an entity applies this Standard for an earlier period, these amendments shall be applied for that earlier period.
Če podjetje uporabi ta standard pred tem datumom, veljajo te spremembe tudi za takšno zgodnejše obdobje.
Amendments to IFRS 1
SPREMEMBE SMRS 1
IFRS 1 First-time Adoption of International Financial Reporting Standards is amended as described below.
MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja se spremeni na spodaj opisan način.
Paragraphs 25A, 27A, 36A and 47A are added and paragraphs 13, 27 and 30 are amended to read as follows:
Dodani so členi 25A, 27A, 36A in 47A, členi 13, 27 in 30 pa se spremenijo, da se glasijo takole:
13 An entity may elect to use one or more of the following exemptions:
13 Podjetje lahko po svoji izbiri uporablja eno ali več naslednjih izjem:
compound financial instruments (paragraph 23);
sestavljeni finančni inštrumenti (členi 23);
assets and liabilities of subsidiaries, associates and joint ventures (paragraphs 24 and 25);
sredstva in obveznosti odvisnih podjetij, pridruženih podjetij in skupnih podvigov (24. in 25. člen);
designation of previously recognised financial instruments (paragraph 25A).
opis predhodno določenih pripoznanih finančnih inštrumentov (člen 25A).
Designation of previously recognised financial instruments
Opis predhodno določenih pripoznanih finančnih inštrumentov
IAS 39 Financial Instruments: Recognition and Measurement permits a financial instrument to be designated on initial recognition as a financial asset or financial liability at fair value through profit or loss or as available for sale.
MRS 39 Finančni inštrumenti: Pripoznavanje in merjenje omogoča, da se finančni inštrument, ob začetnem pripoznanju označi kot finančno sredstvo ali finančna obveznost po pošteni vrednosti prek poslovnega izida, ali kot na razpolago za prodajo.
Despite this requirement, an entity is permitted to make such a designation at the date of transition to IFRSs.
Kljub tej zahtevi pa podjetje lahko naredi takšno označitev na dan prehoda na MSRP.
27 Except as permitted by paragraph 27A, a first-time adopter shall apply the derecognition requirements in IAS 39 prospectively for transactions occurring on or after 1 January 2004.
27 Razen kot določa člen 27A, uporabnik prvikrat uporabi zahteve o odpravi pripoznavanja iz MRS 39 naprej za posle, ki se opravijo 1. januarja 2004 ali pozneje.
In other words, if a first-time adopter derecognised non-derivative financial assets or non-derivative financial liabilities under its previous GAAP as a result of a transaction that occurred before 1 January 2004, it shall not recognise those assets and liabilities under IFRSs (unless they qualify for recognition as a result of a later transaction or event).
Drugače povedano, če uporabnik prvikrat odpravi pripoznavanje neizpeljanih finančnih sredstev ali neizpeljanih finančnih obveznosti po svojih prejšnjih uveljavljenih računovodskih standardih zaradi posla, ki je nastal pred 1.januarjem 2004, ne sme pripoznati teh sredstev in obveznosti po MSRP (razen če so primerni za pripoznanje zaradi poznejšega posla ali dogodka).
Notwithstanding paragraph 27, an entity may apply the derecognition requirements in IAS 39 retrospectively from a date of the entity’s choosing, provided that the information needed to apply IAS 39 to financial assets and financial liabilities derecognised as a result of past transactions was obtained at the time of initially accounting for those transactions.
Ne glede na 27. člen lahko podjetje uporabi zahteve za odpravo pripoznanja v MRS 39 za nazaj, od datuma po izbiri podjetja, če so bile potrebne informacije za uporabo MRS 39 pri finančnih sredstvih in finančnih obveznostih, za katere je bilo pripoznavanje odpravljeno zaradi preteklih poslov, pridobljene ob času začetnega obračunavanja teh poslov.
30 If, before the date of transition to IFRSs, an entity had designated a transaction as a hedge but the hedge does not meet the conditions for hedge accounting in IAS 39 the entity shall apply paragraphs 91 and 101 of IAS 39 to discontinue hedge accounting.
30 Če je pred dnevom prehoda na MSRP podjetje označevalo posel kot varovanje pred tveganjem, vendar pa varovanje pred tveganjem ne izpolnjuje pogojev za obračunavanje varovanja pred tveganjem v MRS 39, mora podjetje uporabiti člen 91 in 101 MRS 39, da preneha z obračunavanjem varovanja pred tveganjem.
Transactions entered into before the date of transition to IFRSs shall not be retrospectively designated as hedges.
Posli, začeti ali sklenjeni pred tem datumom prehoda na MSRS, se ne morejo za nazaj označiti kot varovanje pred tveganjem.
Exemption from the requirement to restate comparative information for IAS 39
Izvzetje iz zahtev po prevrednotenju primerjalnih informacij za MRS 39
In its first IFRS financial statements, an entity that adopts IFRSs before 1 January 2006 shall present at least one year of comparative information, but this comparative information need not comply with IAS 32 and IAS 39.
V svojem prvem računovodskem izkazu po MSRP mora podjetje, ki MSRP prevzame pred 1. januarjem 2006, predstaviti vsaj enoletne primerjalne informacije, ni pa nujno, da so te primerjalne informacije v skladu z MRS 32 in MRS 39.
An entity that chooses to present comparative information that does not comply with IAS 32 and IAS 39 in its first year of transition shall:
Podjetje, ki se odloči, da bo v prvem prehodnem letu predstavilo primerjalne informacije, ki niso v skladu z MRS 32 in MRS 39, pa mora:
apply its previous GAAP to financial instruments within the scope of IAS 32 and IAS 39 in the comparative information;
uporabiti prejšnje uveljavljene računovodske standarde o finančnih inštrumentih v okviru MRS 32 in MRS 39 za primerjalne informacije;
disclose this fact together with the basis used to prepare this information;
razkriti to dejstvo, skupaj s podlago za pripravo teh informacij,
disclose the nature of the main adjustments that would make the information comply with IAS 32 and IAS 39.
razkriti naravo bistvenih prilagoditev, na podlagi katerih bi bile informacije v skladu z MRS 32 in MRS 39.
The entity need not quantify those adjustments.
Podjetju ni treba ovrednotiti teh prilagoditev.
However, the entity shall treat any adjustment between the balance sheet at the comparative period’s reporting date (ie the balance sheet that includes comparative information under previous GAAP) and the balance sheet at the start of the first IFRS reporting period (ie the first period that includes information that complies with IAS 32 and IAS 39) as arising from a change in accounting policy and give the disclosures required by paragraph 28(a)-(f) of IAS 8.
Vendar pa mora podjetje obravnavati vsako tako prilagoditev, narejeno med bilanco stanja na datum poročanja primerjalnega obdobja (t.j. bilanco stanja, ki vključuje primerjalne informacije po prejšnjih računovodskih standardih) in bilanco stanja na začetku prvega obdobja poročanja v skladu z MSRP (t.j. prvo obdobje, ki vključuje informacije skladne z MRS 32 in MRS 39), ki izhaja iz spremembe v računovodski usmeritvi in podaja razkritja, kot jih določa člen 28(a)-(f) in (f)(i) iz MRS 8.
Paragraph 28(f) applies only to amounts presented in the balance sheet at the comparative period’s reporting date.
Člen 28(f) se uporablja le za zneske, predstavljene v bilanci stanja na datum poročanja primerjalnega obdobja.
In the case of an entity that chooses to present comparative information that does not comply with IAS 32 and IAS 39, references to the ‘date of transition to IFRSs’ shall mean, in the case of IAS 32 and IAS 39 only, the beginning of the first IFRS reporting period.
V primeru podjetja, ki se odloči, da bo predstavilo primerjalne informacije, ki niso v skladu z MRS 32 in MRS 39, pomeni sklicevanje na „datum prehoda na MSRP“ omejeno na standarde MRS 32 in MRS 39, začetek prvega obdobja poročanja po MSRP.
Designation of financial assets or financial liabilities
Določanje finančnih sredstev in finančnih obveznosti
An entity is permitted to designate a previously recognised financial asset or financial liability as a financial asset or financial liability at fair value through profit or loss or as available for sale in accordance with paragraph 25A.
Podjetje lahko določi prej pripoznano finančno sredstvo ali finančno obveznost kot finančno sredstvo ali finančno obveznost po pošteni vrednosti prek poslovnega izida, ali na razpolago za prodajo, skladno s členom 25A.
The entity shall disclose the fair value of any financial assets or financial liabilities designated into each category and the classification and carrying amount in the previous financial statements.
Podjetje mora razkriti pošteno vrednost finančnih sredstev ali finančnih obveznosti, določeno za vsako vrsto in razvrstitev, ter knjigovodsko vrednost v prejšnjih računovodskih izkazih.
Appendix A
Priloga A
The following definition is added:
Doda se tale definicija:
first IFRS reporting period
Prvo obdobje poročanje po MSRP
The reporting period ending on the reporting date of an entity’s first IFRS financial statements.
Obdobje poročanja, ki se zaključi na datum poročanja podjetja prvi krat po računovodskih izkazih MSRP.
Amendments to IAS 12
SPREMEMBE MRS 12
IAS 12 Income Taxes is amended as described below.
MRS 12 Davek iz dobička se spremeni, kot je opisano spodaj.
The first sentence of paragraph 20 is amended to read as follows:
Prvi stavek 20. člena se spremeni, da se glasi takole:
IFRSs permit or require certain assets to be carried at fair value or to be revalued (see, for example, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IAS 39 Financial Instruments: Recognition and Measurement and IAS 40 Investment Property).
Mednarodni računovodski standardi dovoljujejo, da se nekatera sredstva izkazujejo po pošteni vrednosti ali se prevrednotijo (glejte na primer MRS 16 - Opredmetena osnovna sredstva (nepremičnine, naprave in oprema), MRS 38 Neopredmetena sredstva, MRS 39 Finančni inštrumenti: Pripoznavanje in merjenje, in MRS 40 Naložbene nepremičnine).
Amendments to IAS 18
SPREMEMBE MRS 18
IAS 18 Revenue is amended as described below.
MRS 18 Prihodki se spremeni tako, kot je opisano v nadaljevanju.
Paragraph 30 is amended to read as follows:
člen se spremeni, da se glasi takole:
Revenue shall be recognised on the following bases:
Prihodki se pripoznavajo na tehle podlagah:
interest shall be recognised using the effective interest method as set out in IAS 39, paragraphs 9 and AG5-AG8;
obresti se morajo pripoznavati po metodi veljavnih obresti, kot je opisana v MRS 39, 9. člen in AG5-AG8;
dividends shall be recognised when the shareholder’s right to receive payment is established.
dividende pa se pripoznavajo, ko je uveljavljena delničarjeva pravica do plačila.
Paragraph 31 is deleted.
odstavek se črta.
Amendments to IAS 19
SPREMEMBE MRS 19
[Amendment not applicable to bare Standards].
[Sprememba ne velja za osnovne standarde].
Amendments to IAS 30
SPREMEMBE MRS 30
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions is amended as described below.
MRS 30 Razkritja v računovodskih izkazih bank in podobnih finančnih inštitucij se spremeni, kot je opisano spodaj.
Paragraph 8 is amended to read as follows:
člen se spremeni, da se glasi takole:
Banks use differing methods for the recognition and measurement of items in their financial statements.
Pri pripoznavanju in merjenju postavk v svojih računovodskih izkazih uporabljajo banke različne metode.
While harmonisation of these methods is desirable, it is beyond the scope of this Standard.
Priporočljivo je sicer poenotenje teh metod, vendar to presega obseg tega standarda.
In order to comply with IAS 1 Presentation of Financial Statements and thereby enable users to understand the basis on which the financial statements of a bank are prepared, accounting policies dealing with the following items may need to be disclosed:
Če želi banka upoštevati MRS 1 Razkrivanje računovodskih usmeritev in tako uporabnikom omogočiti, da se seznanijo s podlago, na kateri so pripravljeni njeni računovodski izkazi, utegne biti potrebno razkriti računovodske usmeritve, ki se nanašajo na tele postavke:
the basis for the determination of impairment losses on loans and advances and for writing off uncollectible loans and advances (see paragraphs 43-49);
podlago za ugotavljanje izgub zaradi oslabitve posojil in terjatev ter odpis neizterljivih posojil in terjatev (glejte 43-49 člen),
Paragraph 10 is amended to read as follows:
člen se spremeni, da se glasi takole:
In addition to the requirements of other Standards, the disclosures in the income statement or the notes to the financial statements shall include, but are not limited to, the following items of income and expenses:
Poleg zahtevanega iz drugih standardov morajo razkritja v izkazu poslovnega izida ali pojasnilih računovodskih izkazov zajemati vsaj tele postavke prihodkov in odhodkov:
Interest and similar income;
obresti in podobne prihodke;
Interest expense and similar charges;
odhodke za obresti in podobne stroške;
Dividend income;
prihodke od dividend;
Fee and commission income;
prihodke od opravnin in nadomestil za storitve;
Fee and commission expense;
odhodke za opravnine in nadomestila za storitve;
Gains less losses arising from dealing securities;
dobičke, zmanjšane za izgube, nastale pri trgovalnih vrednostnicah;
Gains less losses arising from investment securities;
dobičke, zmanjšane za izgube, nastale pri naložbenih vrednostnicah;
Gains less losses arising from dealing in foreign currencies;
dobičke, zmanjšane za izgube, nastale pri poslovanju s tujimi valutami;
Other operating income;
druge prihodke od poslovanja;
Impairment losses on loans and advances;
izgube zaradi oslabitve posojil in terjatev;
Other operating expenses.
druge odhodke poslovanja.
Paragraph 13 is amended to read as follows:
člen se spremeni, da se glasi takole:
Income and expense items shall not be offset except for those relating to hedges and to assets and liabilities that have been offset in accordance with IAS 32.
Postavke prihodkov in odhodkov se ne smejo pobotati med seboj, razen tistih, ki se nanašajo na varovanje pred tveganjem, ter na sredstva in obveznosti, ki jih banka pobota med seboj v skladu z MRS 32.
Paragraph 14 is amended to read as follows:
člen se spremeni, da se glasi takole:
Offsetting in cases other than those relating to hedges and to assets and liabilities that have been offset as described in IAS 32 prevents users from assessing the performance of the separate activities of a bank and the return that it obtains on particular classes of assets.
V izkazu poslovnega izida se ne pobotajo postavke prihodkov in odhodkov, razen tistih, ki se nanašajo na varovanje pred tveganjem ter na sredstva in obveznosti, ki so bili pobotani, kot določa MRS 32. Pobotanje postavk v vseh drugih primerih uporabnikom ne omogoča oceniti uspešnost banke pri njenih posameznih dejavnostih in dobiček, ki ga ustvari s posameznimi vrstami sredstev.
Paragraph 23 is deleted.
odstavek se črta.
Paragraphs 24 and 25 are amended to read as follows:
in 25. člen se spremenita, da se glasita takole:
A bank shall disclose the fair values of each class of its financial assets and liabilities as required by IAS 32 Financial Instruments: Disclosure and Presentation.
Banka mora razkriti poštene vrednosti vsake skupine svojih finančnih sredstev in obveznosti, kot zahteva MRS 32 Finančni inštrumenti:Razkrivanje in predstavljanje.
IAS 39 provides for four classifications of financial assets: loans and receivables, held-to-maturity investments, financial assets at fair value through profit or loss, and available-for-sale financial assets.
MRS 39 določa štiri skupine finančnih sredstev: posojila in terjatve, finančne naložbe v posesti do zapadlosti v plačilo, finančna sredstva po pošteni vrednosti prek poslovnega izida, ter za prodajo razpoložljiva finančna sredstva.
A bank shall disclose the fair values of its financial assets for these four classifications, as a minimum.
Banka razkrije poštene vrednosti svojih finančnih sredstev vsaj za te štiri skupine.
In paragraph 26, subparagraphs (b)(iv) and (v) are deleted.
Točka (b))(iv) in (v) v 26. členu se črta.
In paragraph 28 the last sentence is deleted.
V 28. členu se zadnji stavek črta.
Paragraphs 43 and 44 are amended to read as follows:
in 44. člen se spremenita, da se glasita takole:
A bank shall disclose the following:
Banka mora razkriti:
the accounting policy that describes the basis on which uncollectible loans and advances are recognised as an expense and written off.
računovodske usmeritve, na podlagi katerih se neizterljiva posojila in terjatve pripoznavajo kot stroški ter se odpisujejo.
details of the movements in any allowance account for impairment losses on loans and advances during the period.
podrobne podatke o gibanju na vsakem kontu popravka za izgube zaradi oslabitve pri posojilih in terjatvah med obdobjem.
It shall disclose separately the amount recognised as an expense in the period for impairment losses on uncollectible loans and advances, the amount charged in the period for loans and advances written off and the amount credited in the period for loans and advances previously written off that have been recovered.
Razkriti mora ločeno znesek, pripoznan v obravnavanem obdobju kot odhodek za izgube iz oslabitve zaradi neizterljivih posojil in terjatev, znesek obremenitev za odpisana posojila in terjatve v istem obdobju, ter znesek, ki v istem obdobju prizna v dobro posojila in terjatve, odpisane v prejšnjem obdobju, ki so bila povrnjena.
the aggregate amount of any allowance account for impairment losses on loans and advances at the balance sheet date.
celotni znesek na vsakem kontu popravka za izgube iz oslabitve zaradi posojil in terjatev na dan bilance stanja.
Any amounts set aside in respect of losses on loans and advances in addition to impairment losses recognised under IAS 39 on loans and advances shall be accounted for as appropriations of retained earnings.
Vse zneske, ki so dolgoročno rezervirani v zvezi z izgubami zaradi oslabitve posojil in terjatev, pripoznanih po MRS 39, je treba obračunati kot zmanjšanje zadržanega čistega dobička.
Any credits resulting from the reduction of such amounts result in an increase in retained earnings and are not included in the determination of profit or loss for the period.
Vse knjižbe v dobro, ki so posledica zmanjšanja omenjenih zneskov, povečajo zadržani čisti dobiček in niso upoštevane pri ugotavljanju poslovnega izida v istem obdobju.
Paragraph 45 is deleted.
odstavek se črta.
Paragraph 46 is amended to read as follows:
člen se spremeni, da se glasi takole:
Local circumstances or legislation may require or allow a bank to set aside amounts for impairment losses on loans and advances in addition to those losses that have been recognised under IAS 39.
Okoliščine v posamezni državi ali zakonodaja lahko od banke zahtevajo ali ji dovoljujejo zmanjšati dobiček za izgube zaradi oslabitve posojil in terjatev, poleg tistih izgub, ki jih pripozna po MRS 39.
Any such amounts set aside represent appropriations of retained earnings and not expenses in determining profit or loss.
Vse take obremenitve pa niso odhodki pri ugotavljanju čistega dobička v obdobju, temveč zmanjšujejo zadržani čisti dobiček.
Similarly, any credits resulting from the reduction of such amounts result in an increase in retained earnings and are not included in the determination of profit or loss.
Prav tako vse knjižbe v dobro, ki so povezane z odpravljanjem prejšnjih obremenitev, povečujejo zadržani čisti dobiček in se ne upoštevajo pri ugotavljanju poslovnega izida.
Paragraph 47 is amended to read as follows:
člen se spremeni, da se glasi takole:
Users of the financial statements of a bank need to know the impact that impairment losses on loans and advances have had on the financial position and performance of the bank; this helps them judge the effectiveness with which the bank has employed its resources.
Uporabniki računovodskih izkazov banke morajo biti seznanjeni z vplivom izgub zaradi oslabitve posojil in terjatev na finančni položaj in uspešnost banke; to jim je v pomoč pri presojanju, kako učinkovita je bila banka pri uporabi svojih sredstev.
Therefore a bank discloses the aggregate amount of any allowance account for impairment losses on loans and advances at the balance sheet date and the movements in the allowance account during the period.
Zaradi tega banka razkrije celotni znesek vsakega konta popravka za izgube zaradi oslabitve posojil in terjatev na dan bilance stanja, pa tudi gibanja na kontu popravkov v obravnavanem obdobju.
The movements in the allowance account, including the amounts previously written off that have been recovered during the reporting period, are shown separately.
Gibanja kontov popravkov, tudi že opravljene odpise, ki jih je banka v obravnavanem obdobju nadomestila, je treba razkriti ločeno.
Paragraph 48 is deleted.
odstavek se črta.
Paragraph 49 is amended to read as follows:
člen se spremeni, da se glasi takole:
When loans and advances cannot be recovered, they are written off and charged against any allowance account for impairment losses.
Če banka posojil in terjatev ne more izterjati, jih odpiše in z njimi obremeni konte popravkov za izgube zaradi oslabitve.