natgillin/translations-raw huggingface dataset:
Unlike loans and receivables, a held-to-maturity investment cannot be a hedged item with respect to interest-rate risk or prepayment risk because designation of an investment as held to maturity requires an intention to hold the investment until maturity without regard to changes in the fair value or cash flows of such an investment attributable to changes in interest rates.
Drugače kot pri posojilih in terjatvah finančna naložba v posesti do zapadlosti v plačilo ne more biti varovana postavka pred obrestnim tveganjem ali tveganjem predujmov, ker oznaka finančne naložbe kot v posesti do zapadlosti zahteva namero, da se finančna naložba poseduje do zapadlosti, ne glede na spremembe poštene vrednosti ali denarnih tokov takšne naložbe in s tem povezanih sprememb obrestne mere.
However, a held-to-maturity investment can be a hedged item with respect to risks from changes in foreign currency exchange rates and credit risk.
Vendar je finančna naložba v posesti do zapadlosti v plačilo lahko pred valutnim tveganjem in zaupanjskim (kreditnim) tveganjem varovana postavka.
For hedge accounting purposes, only assets, liabilities, firm commitments or highly probable forecast transactions that involve a party external to the entity can be designated as hedged items.
Za namene obračunavanja varovanja pred tveganjem je le sredstva, obveznosti, trdne obveze ali zelo verjetne predvidene posle, ki vključujejo stranko zunaj podjetja, mogoče določiti kot postavke, varovane pred tveganjem.
It follows that hedge accounting can be applied to transactions between entities or segments in the same group only in the individual or separate financial statements of those entities or segments and not in the consolidated financial statements of the group.
Iz tega sledi, da se obračunavanje varovanja pred tveganjem uporablja za posle med podjetji ali odseki v isti skupini le v posameznih ali ločenih računovodskih izkazih teh podjetij ali odsekov, in ne za skupinske računovodske izkaze skupine.
As an exception, the foreign currency risk of an intragroup monetary item (eg a payable/receivable between two subsidiaries) may qualify as a hedged item in the consolidated financial statements if it results in an exposure to foreign exchange rate gains or losses that are not fully eliminated on consolidation under IAS 21 The Effects of Changes in Foreign Exchange Rates.
Le izjemoma je valutno tveganje za notranjo denarno postavko v skupini (npr. obveznost/terjatev med dvema odvisnima podjetjema) lahko varovana postavka pred tveganjem v skupinskih računovodskih izkazih, če ima kot posledico izpostavljenost tečajnim razlikam, ki niso povsem odpravljene ob uskupinjevanju po MRS 21 Učinki sprememb deviznih tečajev valutnemu tveganju.
Under IAS 21, foreign exchange gains and losses on intragroup monetary items are not fully eliminated on consolidation when the intragroup monetary item is transacted between two group entities that have different functional currencies.
Po MRS 21 devizne tečajne razlike za notranje denarne postavke v skupini niso povsem odpravljene ob uskupinjenju, če se s takšno notranjo denarno postavko opravljajo posli med dvema podjetjema v skupini, ki imata različne funkcijske valute.
Designation of Financial Items as Hedged Items
Določanje finančnih inštrumentov za varovanje pred tveganjem
If the hedged item is a financial asset or financial liability, it may be a hedged item with respect to the risks associated with only a portion of its cash flows or fair value (such as one or more selected contractual cash flows or portions of them or a percentage of the fair value) provided that effectiveness can be measured.
Če je pred tveganjem varovana postavka finančna obveznost, je lahko varovana pred tveganjem, ki je povezano samo z delom njenih denarnih tokov ali poštene vrednosti (kot na primer eden ali več izbranih pogodbenih denarnih tokov ali njihovih delov, ali odstotek poštene vrednosti), če je mogoče izmeriti uspešnost tveganja.
For example, an identifiable and separately measurable portion of the interest rate exposure of an interest-bearing asset or interest-bearing liability may be designated as the hedged risk (such as a risk-free interest rate or benchmark interest rate component of the total interest rate exposure of a hedged financial instrument).
Na primer, prepoznaven in posebej izmerljiv del izpostavljenosti tveganjem zaradi sprememb obrestnih mer obrestonosnega sredstva ali obrestonosne obveznosti se lahko označi kot varovano tveganje (kot npr. obrestna mera brez tveganja ali sestavina normne obrestne mere za celotno izpostavljenost tveganjem zaradi sprememb obrestnih mer finančnega inštrumenta, ki je varovan pred tveganjem).
In a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities (and only in such a hedge), the portion hedged may be designated in terms of an amount of a currency (eg an amount of dollars, euro, pounds or rand) rather than as individual assets (or liabilities).
Pri varovanju poštene vrednosti pred tveganjem obrestne izpostavljenosti portfelja finančnih sredstev ali finančnih obveznosti (in samo pri takšnem varovanju) se lahko varovani del in ne posamezna sredstva (ali obveznosti) označi z zneskom valute (npr. znesek v dolarjih, evrih, funtih ali randih).
Although the portfolio may, for risk management purposes, include assets and liabilities, the amount designated is an amount of assets or an amount of liabilities.
Čeprav lahko portfelj za namene obvladovanja tveganja vsebuje sredstva in obveznosti, je določeni znesek označen kot znesek sredstev ali znesek obveznosti.
Designation of a net amount including assets and liabilities is not permitted.
Oznaka čiste vrednosti, ki vključuje sredstva in obveznosti, ni dovoljena.
The entity may hedge a portion of the interest rate risk associated with this designated amount.
Podjetje lahko zavaruje pred tveganjem del obrestnih tveganj, ki so povezana z njihovo označeno vrednostjo.
For example, in the case of a hedge of a portfolio containing prepayable assets, the entity may hedge the change in fair value that is attributable to a change in the hedged interest rate on the basis of expected, rather than contractual, repricing dates.
Na primer, pri varovanju portfelja, ki vsebuje predujmljena sredstva pred tveganjem, lahko podjetje varuje pred tveganjem spremembe poštene vrednosti kot posledice spremembe pred tveganjem varovane obrestne mere na podlagi pričakovanih in ne pogodbeno določenih rokov za popravek cen.
Designation of Non-Financial Items as Hedged Items
Določanje ne-finančnih inštrumentov za varovanje pred tveganjem
If the hedged item is a non-financial asset or non-financial liability, it shall be designated as a hedged item (a) for foreign currency risks, or (b) in its entirety for all risks, because of the difficulty of isolating and measuring the appropriate portion of the cash flows or fair value changes attributable to specific risks other than foreign currency risks.
Če je pred tveganjem varovana postavka nefinančno sredstvo ali nefinančna obveznost, mora biti določena kot postavka, varovana bodisi (a) pred valutnim tveganjem bodisi (b) v celoti pred vsemi vrstami tveganj, ker je težko osamiti in meriti ustrezne dele sprememb denarnih tokov ali poštene vrednosti, ki bi bili pripisani posameznim tveganjem, razen valutnim.
Designation of Groups of Items as Hedged Items
Določanje skupin postavk kot postavke, varovane pred tveganjem
Similar assets or similar liabilities shall be aggregated and hedged as a group only if the individual assets or individual liabilities in the group share the risk exposure that is designated as being hedged.
Podobna sredstva in podobne obveznosti je treba združiti in varovati pred tveganjem kot skupino le, če so posamezna sredstva oziroma posamezne obveznosti v skupini izpostavljeni tveganju, pred katerim so varovani.
Furthermore, the change in fair value attributable to the hedged risk for each individual item in the group shall be expected to be approximately proportional to the overall change in fair value attributable to the hedged risk of the group of items.
Poleg tega se pričakuje, da bo sprememba poštene vrednosti, ki jo je mogoče pripisati varovanemu tveganju pri vsaki posamezni postavki v skupini, približno sorazmerna celotni spremembi poštene vrednosti, ki je pripisljiva varovanemu tveganju pri celotni skupini postavk.
Because an entity assesses hedge effectiveness by comparing the change in the fair value or cash flow of a hedging instrument (or group of similar hedging instruments) and a hedged item (or group of similar hedged items), comparing a hedging instrument with an overall net position (eg the net of all fixed rate assets and fixed rate liabilities with similar maturities), rather than with a specific hedged item, does not qualify for hedge accounting.
Ker podjetje ocenjuje uspešnost varovanja pred tveganjem s primerjavo spremembe vrednosti ali denarnega toka inštrumenta za varovanje pred tveganjem (ali skupine podobnih inštrumentov za varovanje pred tveganjem) in pred tveganjem varovane postavke (ali skupine podobnih pred tveganjem varovanih postavk), primerjanje inštrumenta za varovanje pred tveganjem s celotnim čistim stanjem (na primer čisto stanje vseh sredstev s stalno obrestno mero in obveznosti s stalno obrestno mero s podobnimi zapadlostmi v plačilo), in ne s posamezno pred tveganjem varovano postavko, ni primerno za obračunavanje varovanja pred tveganjem.
Hedge Accounting
Obračunavanje varovanja pred tveganjem
Hedge accounting recognises the offsetting effects on profit or loss of changes in the fair values of the hedging instrument and the hedged item.
Obračunavanje varovanja pred tveganjem pripoznava pobotne vplive, ki jih imajo spremembe poštenih vrednosti inštrumenta za varovanje pred tveganjem in pred tveganjem varovanih postavk na poslovni izid.
Hedging relationships are of three types:
Razmerja varovanja pred tveganjem so treh vrst:
fair value hedge: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss.
varovanje poštene vrednosti pred tveganjem: varovanje pred izpostavljenostjo spremembam, in sicer poštene vrednosti pripoznane(ga) sredstva ali obveznosti, ali nepripoznane trdne obveze, ali ali določenega dela takšne(ga) sredstva, obveznosti ali trdne obveze, ki jo je mogoče pripisati posameznemu tveganju in lahko vpliva na poslovni izid;
cash flow hedge: a hedge of the exposure to variability in cash flows that (i) is attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction and (ii) could affect profit or loss.
varovanje denarnih tokov pred tveganjem: varovanje pred izpostavljenostjo spremenljivosti denarnih tokov, ki (i) jih je mogoče pripisati posameznemu tveganju, povezanem s pripoznanim sredstvom ali obveznostjo (kot so vsa ali nekatera prihodnja plačila obresti za dolg s spremenljivo obrestno mero) ali zelo verjetnimi predvidenimi posli, in (ii) lahko vpliva na poslovni izid.
hedge of a net investment in a foreign operation as defined in IAS 21.
varovanje čiste finančne naložbe v podjetje v tujini pred tveganjem, kot je opredeljeno v MRS 21.
A hedge of the foreign currency risk of a firm commitment may be accounted for as a fair value hedge or as a cash flow hedge.
Varovanje pred valutnim tveganjem iz trdne obveze se lahko obračunava kot varovanje poštene vrednosti ali kot varovanje denarnega toka pred tveganjem.
A hedging relationship qualifies for hedge accounting under paragraphs 89-102 if, and only if, all of the following conditions are met.
Razmerja varovanja pred tveganjem so primerna za obračunavanje varovanja pred tveganjem po členih 89-102, kadar in zgolj kadar so izpolnjeni vsi tile pogoji:
At the inception of the hedge there is formal designation and documentation of the hedging relationship and the entity’s risk management objective and strategy for undertaking the hedge.
Ob uvedbi varovanja pred tveganjem obstajajo formalne listine o razmerju varovanja pred tveganjem in o namenu ravnanja s tveganjem v podjetju ter o strategiji projekta varovanja pred tveganjem.
That documentation shall include identification of the hedging instrument, the hedged item or transaction, the nature of the risk being hedged and how the entity will assess the hedging instrument’s effectiveness in offsetting the exposure to changes in the hedged item’s fair value or cash flows attributable to the hedged risk.
Te listine morajo vsebovati opredelitev inštrumentov za varovanje pred tveganjem, pred tveganjem varovane postavke ali posle, vrsto tveganja, pred katerim se varuje, in kako bo podjetje ocenilo uspešnost inštrumentov za varovanje pred tveganjem pri njihovem soočanju z izpostavljenostjo spremembam poštene vrednosti varovane postavke ali varovanih denarnih tokov posla, ki se pripisujejo varovanju pred tveganjem.
The hedge is expected to be highly effective (see Appendix A paragraphs AG105-AG113) in achieving offsetting changes in fair value or cash flows attributable to the hedged risk, consistently with the originally documented risk management strategy for that particular hedging relationship.
Pričakuje se zelo uspešno varovanje pred tveganjem (glejte Prilogo A, člene AG105-AG113) pri doseganju pobotanih sprememb poštene vrednosti ali denarnih tokov, ki se pripisujejo varovanemu tveganju, v skladu s strategijo ravnanja s tveganji pri takšnem posebnem razmerju varovanja, podprto z izvirnimi listinami.
For cash flow hedges, a forecast transaction that is the subject of the hedge must be highly probable and must present an exposure to variations in cash flows that could ultimately affect profit or loss.
Pri varovanju pred denarnotokovnimi tveganji mora biti predvideni posel, ki je predmet varovanja, zelo verjeten in izpostavljen spremembam denarnih tokov, ki lahko odločilno vplivajo na poslovni izid.
The effectiveness of the hedge can be reliably measured, ie the fair value or cash flows of the hedged item that are attributable to the hedged risk and the fair value of the hedging instrument can be reliably measured (see paragraphs 46 and 47 and Appendix A paragraphs AG80 and AG81 for guidance on determining fair value).
Uspešnost varovanja pred tveganjem se lahko zanesljivo izmeri; to pomeni, da je mogoče pošteno vrednost ali denarne tokove pred tveganjem varovane postavke, ki jih je mogoče pripisati varovanemu tveganju in je mogoče pošteno vrednost inštrumenta za varovanje pred tveganjem zanesljivo izmeriti (glejte člene 46 in 47 in Prilogo A, člene AG80 in AG81 za napotke o pošteni vrednosti).
The hedge is assessed on an ongoing basis and determined actually to have been highly effective throughout the financial reporting periods for which the hedge was designated.
Varovanje pred tveganjem se ocenjuje na ustaljen način in se spozna kot zelo uspešno v vseh obdobjih poročanja, za katere je bilo varovanje pred tveganjem določeno.
Fair Value Hedges
Varovanje poštene vrednosti pred tveganjem
If a fair value hedge meets the conditions in paragraph 88 during the period, it shall be accounted for as follows:
Če varovanje poštene vrednosti pred tveganjem v obdobju izpolnjuje pogoje iz 88. člena, se obračuna takole:
the gain or loss from remeasuring the hedging instrument at fair value (for a derivative hedging instrument) or the foreign currency component of its carrying amount measured in accordance with IAS 21 (for a non-derivative hedging instrument) shall be recognised in profit or loss;
dobiček ali izguba iz ponovnega merjenja inštrumenta za varovanje pred tveganjem po pošteni vrednosti (za izpeljani finančni inštrument za varovanje pred tveganjem) ali valutno sestavino njegove knjigovodske vrednosti, izmerjene po MRS 21 (za neizpeljani finančni inštrument za varovanje pred tveganjem), se takoj pripozna v poslovnem izidu;
the gain or loss on the hedged item attributable to the hedged risk shall adjust the carrying amount of the hedged item and be recognised in profit or loss.
dobiček ali izguba pri varovani postavki, ki ga/jo je mogoče pripisati varovanemu tveganju, mora prilagoditi knjigovodsko vrednost varovane postavke in biti pripoznan v poslovnem izidu.
This applies if the hedged item is otherwise measured at cost.
To velja, če se varovano postavko sicer meri po nabavni vrednosti.
Recognition of the gain or loss attributable to the hedged risk in profit or loss applies if the hedged item is an available-for-sale financial asset.
Pripoznanje dobička ali izgube, pripisljive varovanemu tveganju v poslovnem izidu, se uporabi, če je pred tveganjem varovana postavka finančno sredstvo, razpoložljivo za prodajo.
For a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities (and only in such a hedge), the requirement in paragraph 89(b) may be met by presenting the gain or loss attributable to the hedged item either:
Pri varovanju poštene vrednosti pred tveganjem (spremembe) izpostavljenosti portfelja finančnih sredstev ali finančnih obveznosti tveganjem zaradi sprememb obrestnih mer (in samo pri takšnem varovanju), se zahteva v členu 89(b) lahko izpolni, če je dobiček ali izgubo, ki se lahko pripiše varovani postavki, predstavljen(a) bodisi
in a single separate line item within assets, for those repricing time periods for which the hedged item is an asset;
v eni sami vrstični postavki v sredstvih, za tista obdobja za popravek, za katera je varovana postavka sredstvo;
in a single separate line item within liabilities, for those repricing time periods for which the hedged item is a liability.
v eni sami vrstični postavki v obveznostih, za tista obdobja za popravek, za katera je varovana postavka obveznost.
The separate line items referred to in (a) and (b) above shall be presented next to financial assets or financial liabilities.
Ločene vrstične postavke iz točke (a) in (b) zgoraj je treba predstaviti zraven finančnih sredstev ali finančnih obveznosti.
Amounts included in these line items shall be removed from the balance sheet when the assets or liabilities to which they relate are derecognised.
Zneski v teh vrstičnih postavkah se odstranijo iz bilance stanja, ko se odpravi pripoznanje sredstev ali obveznosti, na katere se nanašajo.
If only particular risks attributable to a hedged item are hedged, recognised changes in the fair value of the hedged item unrelated to the hedged risk are recognised as set out in paragraph 55.
Če so varovana le posamezna tveganja, pripisana pred tveganjem varovanim postavkam, je treba pripoznane spremembe poštene vrednosti pred tveganjem varovane postavke, ki ni povezana z varovanim tveganjem, pripoznati, kot je določeno v 55. členu.
An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if:
Podjetje predvidoma preneha obračunavati varovanje pred tveganjem, določeno v 89. členu, če:
the hedging instrument expires or is sold, terminated or exercised (for this purpose, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such replacement or rollover is part of the entity’s documented hedging strategy);
inštrument za varovanje pred tveganjem preneha veljati ali se proda, odpove ali izkoristi (za ta namen se zamenjava ali prevalitev inštrumenta za varovanje pred tveganjem na drug inštrument za varovanje pred tveganjem ne obravnava kot prenehanje veljavnosti ali odpoved, če je del olistinjene strategije podjetja o varovanju pred tveganjem);
the hedge no longer meets the criteria for hedge accounting in paragraph 88;
varovanje pred tveganjem ne zadošča več sodilom za obračunavanje varovanja pred tveganjem iz 88. člena,
the entity revokes the designation.
podjetje prekliče označitev.
Any adjustment arising from paragraph 89(b) to the carrying amount of a hedged financial instrument that is measured at amortised cost (or, in the case of a portfolio hedge of interest rate risk, to the separate balance sheet line item described in paragraph 89A) shall be amortised to profit or loss.
Vsaka prilagoditev knjigovodske vrednosti varovanega finančnega inštrumenta pred tveganjem, za katero se uporabi metoda veljavnih obresti, (ali na primer varovanja portfelja pred obrestnim tveganjem pri posamezni vrstični postavki v bilanci stanja, kot je opisano v členu 89A), ki izhaja iz člena 89(b), se obračuna s poslovnim izidom.
Amortisation may begin as soon as an adjustment exists and shall begin no later than when the hedged item ceases to be adjusted for changes in its fair value attributable to the risk being hedged.
Obračunavanje se lahko začne takoj, ko nastane potreba po prilagoditvi, in se mora začeti najpozneje takrat, ko se pred tveganjem varovana postavka ne prilagaja več spremembam svoje poštene vrednosti, pripisane tveganju, pred katerim je varovana.
The adjustment is based on a recalculated effective interest rate at the date amortisation begins.
Prilagoditev je zasnovana na ponovno izračunani veljavni obrestni meri na datum, ko se obračunavanje začne.
However, if, in the case of a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities (and only in such a hedge), amortising using a recalculated effective interest rate is not practicable, the adjustment shall be amortised using a straight-line method.
Vendar pa, če pri varovanju poštene vrednosti pred tveganjem (spremembe) izpostavljenosti portfelja finančnih sredstev ali finančnih obveznosti tveganjem zaradi sprememb obrestnih mer (in samo pri takšnem varovanju), obračunavanje po ponovno izračunani veljavni obrestni meri ni mogoče, se prilagoditev obračuna po metodi enakomernega časovnega amortiziranja.
The adjustment shall be amortised fully by maturity of the financial instrument or, in the case of a portfolio hedge of interest rate risk, by expiry of the relevant repricing time period.
Prilagoditve se obračunajo v celoti ob zapadlosti finančnega inštrumenta, pri varovanju portfelja pred obrestnim tveganjem pa ob poteku tega časovnega obdobja za prilagoditev.
When an unrecognised firm commitment is designated as a hedged item, the subsequent cumulative change in the fair value of the firm commitment attributable to the hedged risk is recognised as an asset or liability with a corresponding gain or loss recognised in profit or loss (see paragraph 89(b)).
Če se nepripoznana trdna obveza določi kot pred tveganjem varovana postavka, se poznejša nabrana sprememba poštene vrednosti trdne obveze, ki jo je mogoče pripisati varovanemu tveganju, pripozna kot sredstvo ali obveznost z ustreznim dobičkom ali izgubo, ki se pripozna v poslovnem izidu (glejte 89(b) člen).
The changes in the fair value of the hedging instrument are also recognised in profit or loss.
Spremembe poštene vrednosti inštrumenta za varovanje pred tveganjem se tudi pripoznajo v poslovnem izidu.
When an entity enters into a firm commitment to acquire an asset or assume a liability that is a hedged item in a fair value hedge, the initial carrying amount of the asset or liability that results from the entity meeting the firm commitment is adjusted to include the cumulative change in the fair value of the firm commitment attributable to the hedged risk that was recognised in the balance sheet.
Če podjetje sklene trdno obvezo za pridobitev sredstva ali prevzem obveznosti, ki je varovana postavka v okviru varovanja poštene vrednosti pred tveganjem, se začetna knjigovodska vrednost sredstva ali obveznosti, ki izhaja iz izpolnitve trdne obveze s strani podjetja, prilagodi, tako da vključi nabrano spremembo poštene vrednosti trdne obveze, ki jo je mogoče pripisati varovanemu tveganju, pripoznanem v bilanci stanja.
Cash Flow Hedges
Varovanje denarnega toka pred tveganjem
If a cash flow hedge meets the conditions in paragraph 88 during the period, it shall be accounted for as follows:
Če varovanje denarnih tokov pred tveganjem v obdobju izpolnjuje pogoje iz 88. člena, se obračuna takole: