natgillin/translations-raw huggingface dataset:
if the entity neither transfers nor retains substantially all the risks and rewards of ownership of the financial asset, the entity shall determine whether it has retained control of the financial asset.
če podjetje ne prenese niti ne zadrži skoraj vseh tveganj in koristi, povezanih z lastništvom finančnih sredstev, se mora izjasniti o tem, ali je obdržalo obvladovanje finančnega sredstva.
if the entity has not retained control, it shall derecognise the financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer.
če podjetje ni obdržalo obvladovanja, mora odpraviti pripoznavo tega finančnega sredstva in posebej pripoznati kakršnekoli pravice in obveze, nastale ali zadržane med prenosom, posebej kot sredstva ali obveznosti.
if the entity has retained control, it shall continue to recognise the financial asset to the extent of its continuing involvement in the financial asset (see paragraph 30).
če je podjetje ohranilo nadzor, mora še naprej pripoznavati finančno sredstvo do obsega svoje nadaljevane udeležbe v finančnem sredstvu (glejte 30. člen).
The transfer of risks and rewards (see paragraph 20) is evaluated by comparing the entity’s exposure, before and after the transfer, with the variability in the amounts and timing of the net cash flows of the transferred asset.
Prenos tveganj in koristi (glejte 20. člen) se ovrednoti s primerjanjem izpostavljenosti podjetja, pred in po prenosu, s spremenljivostjo zneskov in časovnega okvira čistih denarnih tokov prenesenega sredstva.
An entity has retained substantially all the risks and rewards of ownership of a financial asset if its exposure to the variability in the present value of the future net cash flows from the financial asset does not change significantly as a result of the transfer (eg because the entity has sold a financial asset subject to an agreement to buy it back at a fixed price or the sale price plus a lender’s return).
Podjetje je ohranilo skoraj vsa tveganja in koristi, ki so povezane z lastništvom finančnega sredstva, če se njegova izpostavljenost spremenljivosti sedanje vrednosti prihodnjih čistih denarnih tokov iz finančnega sredstva ne spremeni pomembno zaradi prenosa (npr. ker je podjetje prodalo finančno sredstvo po sporazumu za odkup po določeni stalni ceni ali po prodajni ceni, povečani za posojilodajalčev donos).
An entity has transferred substantially all the risks and rewards of ownership of a financial asset if its exposure to such variability is no longer significant in relation to the total variability in the present value of the future net cash flows associated with the financial asset (eg because the entity has sold a financial asset subject only to an option to buy it back at its fair value at the time of repurchase or has transferred a fully proportionate share of the cash flows from a larger financial asset in an arrangement, such as a loan sub-participation, that meets the conditions in paragraph 19).
Podjetje je preneslo skoraj vsa tveganja in koristi, ki so povezane z lastništvom finančnega sredstva, če njegova izpostavljenost takšni spremenljivosti ni več pomembna glede na celotno spremenljivost sedanje vrednosti prihodnjih čistih denarnih tokov, ki so povezani s finančnim sredstvom (npr. ker je podjetje prodalo finančno sredstvo samo z opcijo za ponovni odkup po njegovi pošteni vrednosti ob času ponovnega odkupa, ali je preneslo popolnoma sorazmeren del denarnih tokov iz širšega finančnega sredstva z dogovorom, kot je podrejena (pod-)udeležba v posojilu, ki izpolnjuje pogoje iz 19. člena).
Often it will be obvious whether the entity has transferred or retained substantially all risks and rewards of ownership and there will be no need to perform any computations.
Pogosto bo očitno, ali je podjetje preneslo ali zadržalo skoraj vsa tveganja in koristi, povezane z lastništvom, in ne bo več potrebe po opravljanju kakršnih koli izračunov.
In other cases, it will be necessary to compute and compare the entity’s exposure to the variability in the present value of the future net cash flows before and after the transfer.
V drugih primerih pa bo potrebno izračunavati in primerjati izpostavljenost podjetja spremenljivosti sedanje vrednosti prihodnjih čistih denarnih tokov pred prenosom in po njem.
The computation and comparison is made using as the discount rate an appropriate current market interest rate.
Pri izračunu in primerjavi se uporabi ustrezno tekočo tržno obrestno mero kot diskontno mero.
All reasonably possible variability in net cash flows is considered, with greater weight being given to those outcomes that are more likely to occur.
Upošteva se vsa sprejemljiva možna spremenljivost v čistih denarnih tokovih, pri čemer imajo večjo težo tisti izidi, za katere je bolj verjetno, da se bodo pojavili.
Whether the entity has retained control (see paragraph 20(c)) of the transferred asset depends on the transferee’s ability to sell the asset.
Ohranitev nadzora nad prenesenim sredstvom v podjetju (glejte člen 20(c)) je odvisna od sposobnosti prevzemnika, da proda sredstvo.
If the transferee has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer, the entity has not retained control.
Če ima prevzemnik dejansko sposobnost prodati sredstvo v njegovi celoti neki nepovezani tretji osebi in je zmožen izvršiti to svojo sposobnost enostransko in brez nalaganja dodatnih omejitev za prenos, ne obvladuje več sredstva.
In all other cases, the entity has retained control.
V vseh drugih primerih pa je podjetje ohranilo obvladovanje.
Transfers that Qualify for Derecognition
Prenosi, ki so primerni za odpravo pripoznanja
(see paragraph 20(a) and (c)(i))
(glejte člen 20(a) in (c)(i)).
If an entity transfers a financial asset in a transfer that qualifies for derecognition in its entirety and retains the right to service the financial asset for a fee, it shall recognise either a servicing asset or a servicing liability for that servicing contract.
Če podjetje prenese finančno sredstvo v prenosu, ki izpolnjuje pogoje za odpravo pripoznanja v celoti in ohranja pravico do servisiranja finančnega sredstva za honorar, mora pripoznati bodisi sredstvo servisiranja ali obveznost servisiranja za to servisno pogodbo.
If the fee to be received is not expected to compensate the entity adequately for performing the servicing, a servicing liability for the servicing obligation shall be recognised at its fair value.
Če ni pričakovati, da bodo ta prejeta plačila ustrezno nadomestilo podjetju za opravljanje servisiranja, se pripozna obveznost servisiranja za obvezo servisiranja po njeni pošteni vrednosti.
If the fee to be received is expected to be more than adequate compensation for the servicing, a servicing asset shall be recognised for the servicing right at an amount determined on the basis of an allocation of the carrying amount of the larger financial asset in accordance with paragraph 27.
Če pa se pričakuje, da bodo ta prejeta plačila več kot ustrezno nadomestilo za servisiranje, se pripozna sredstvo servisiranja za pravico servisiranja po vrednosti, ki se določi na podlagi razporeditve knjigovodske vrednosti širšega finančnega sredstva v skladu s 27. členom.
If, as a result of a transfer, a financial asset is derecognised in its entirety but the transfer results in the entity obtaining a new financial asset or assuming a new financial liability, or a servicing liability, the entity shall recognise the new financial asset, financial liability or servicing liability at fair value.
Če je po prenosu odpravljeno pripoznanje finančnega sredstva v celoti, učinek prenosa v podjetju pa pomeni pridobitev novega finančnega sredstva ali prevzem nove finančne obveznosti ali obveznosti servisiranja, mora podjetje pripoznati novo finančno sredstvo, finančno obveznost ali obveznost servisiranja po pošteni vrednosti.
On derecognition of a financial asset in its entirety, the difference between:
Pri odpravi pripoznanja finančnega sredstva v celoti, se razlika med
the carrying amount
knjigovodsko vrednostjo
the sum of (i) the consideration received (including any new asset obtained less any new liability assumed) and (ii) any cumulative gain or loss that had been recognised directly in equity (see paragraph 55(b))
vsoto (i) prejetih nadomestil (vključno z novim dobljenim sredstvom, zmanjšano za novo prevzeto obveznost) in (ii) nabranimi dobički ali izgubami, ki so bile pripoznane neposredno v kapitalu (glejte člen 55(b))
shall be recognised in profit or loss.
se mora pripoznati v poslovnem izidu.
If the transferred asset is part of a larger financial asset (eg when an entity transfers interest cash flows that are part of a debt instrument, see paragraph 16(a)) and the part transferred qualifies for derecognition in its entirety, the previous carrying amount of the larger financial asset shall be allocated between the part that continues to be recognised and the part that is derecognised, based on the relative fair values of those parts on the date of the transfer.
Če je preneseno sredstvo del širšega finančnega sredstva (npr. ko podjetje prenaša obrestne denarne tokove, ki so del dolgovnega inštrumenta, glejte člen 16(a) in ta preneseni del izpolnjuje pogoje za odpravo pripoznanja v svoji celoti, se mora prejšnja knjigovodska vrednost širšega finančnega sredstva razporediti med del, ki se še naprej pripoznava, in del, za katerega se odpravi pripoznanje, na podlagi razmeroma poštenih vrednosti tistih delov na dan prenosa.
For this purpose, a retained servicing asset shall be treated as a part that continues to be recognised.
Za ta namen se mora zadržano sredstvo servisiranja obravnavati kot del, ki se še naprej pripoznava.
The difference between:
Razlika med
the carrying amount allocated to the part derecognised
knjigovodsko vrednostjo, razporejeno na del, katerega pripoznanje se odpravi,
the sum of (i) the consideration received for the part derecognised (including any new asset obtained less any new liability assumed) and (ii) any cumulative gain or loss allocated to it that had been recognised directly in equity (see paragraph 55(b))
vsoto (i) prejetih nadomestil za del z odpravljenim pripoznavanjem (vključno z novim dobljenim sredstvom, zmanjšano za novo prevzeto obveznost) in (ii) nabranimi dobički ali izgubami, ki so bile razporejene na ta del pripoznane neposredno v kapitalu (glejte člen 55(b))
A cumulative gain or loss that had been recognised in equity is allocated between the part that continues to be recognised and the part that is derecognised, based on the relative fair values of those parts.
Nabrani dobiček ali izguba, ki je bil(a) pripoznan(a) v kapitalu, se razporedi med tisti del, ki se še naprej pripoznava, in del z odpravljenim pripoznanjem, ki temeljijo na razmeroma poštenih vrednostih teh delov.
When an entity allocates the previous carrying amount of a larger financial asset between the part that continues to be recognised and the part that is derecognised, the fair value of the part that continues to be recognised needs to be determined.
Ko podjetje razporedi prejšnjo knjigovodsko vrednost širšega finančnega sredstva na tisti del, ki se še naprej pripoznava, in del z odpravljenim pripoznanjem, je treba določiti pošteno vrednost tistega dela, ki se še naprej pripoznava.
When the entity has a history of selling parts similar to the part that continues to be recognised or other market transactions exist for such parts, recent prices of actual transactions provide the best estimate of its fair value.
Ko ima podjetje že iz preteklosti izkušnje s prodajo delov, podobnih tistemu delu, ki se še naprej pripoznava, ali če obstajajo drugi tržni posli za takšne dele, dajejo zadnje cene dejanskih poslov najboljšo oceno poštene vrednosti.
When there are no price quotes or recent market transactions to support the fair value of the part that continues to be recognised, the best estimate of the fair value is the difference between the fair value of the larger financial asset as a whole and the consideration received from the transferee for the part that is derecognised.
Če pa ni nobenih objavljenih cen ali novejših tržnih poslov, na katere bi oprli ugotavljanje poštene vrednosti za dela, ki se še naprej pripoznava, je najboljša ocena poštene vrednosti razlika med pošteno tržno vrednostjo širšega finančnega sredstva kot celote in nadomestila, prejetega od prevzemnika tistega dela, za katerega se je pripoznanje odpravilo.
Transfers that Do Not Qualify for Derecognition
Prenosi, ki niso primerni za odpravo pripoznanja
(see paragraph 20(b))
(glejte člen 20(b)
If a transfer does not result in derecognition because the entity has retained substantially all the risks and rewards of ownership of the transferred asset, the entity shall continue to recognise the transferred asset in its entirety and shall recognise a financial liability for the consideration received.
Če prenos ne povzroči odprave pripoznanja, ker je podjetje zadržalo skoraj vsa tveganja in koristi, povezane z lastništvom prenesenega sredstva, mora podjetje še naprej pripoznavati preneseno sredstvo v celoti in pripoznati finančno obveznost za prejeto nadomestilo.
In subsequent periods, the entity shall recognise any income on the transferred asset and any expense incurred on the financial liability.
V poznejših obdobjih mora podjetje pripoznati vsak prihodek pri prenesenem sredstvu in vsak odhodek, ki se pojavi, pri finančni obveznosti.
Continuing Involvement in Transferred Assets
Nadaljujoča se vpletenost v prenesenih sredstvih
(see paragraph 20(c)(ii))
(glejte člen 20(c)(ii))
If an entity neither transfers nor retains substantially all the risks and rewards of ownership of a transferred asset, and retains control of the transferred asset, the entity continues to recognise the transferred asset to the extent of its continuing involvement.
Če podjetje ne prenese in niti ne zadrži skoraj vseh tveganj in koristi, povezanih z lastništvom prenesenega sredstva, ohrani pa obvladovanje prenesenega sredstva, še naprej pripoznava preneseno sredstvo v obsegu svoje nadaljnje udeležbe.
The extent of the entity’s continuing involvement in the transferred asset is the extent to which it is exposed to changes in the value of the transferred asset.
Obseg nadaljujoče se vpletenosti podjetja v prenesenih sredstvih je obseg, v katerem je izpostavljeno spremembam vrednosti prenesenega sredstva.
when the entity’s continuing involvement takes the form of guaranteeing the transferred asset, the extent of the entity’s continuing involvement is the lower of (i) the amount of the asset and (ii) the maximum amount of the consideration received that the entity could be required to repay (‘the guarantee amount’).
če nadaljujoča se vpletenost podjetja privzame obliko poroštva za preneseno sredstvo, je obseg nadaljnje udeležbe podjetja nižja vrednost od tehle: (i) vrednosti sredstva in (ii) največje vrednosti prejetega nadomestila, ki bi ga podjetje morda moralo vrniti („znesek poroštva“).
when the entity’s continuing involvement takes the form of a written or purchased option (or both) on the transferred asset, the extent of the entity’s continuing involvement is the amount of the transferred asset that the entity may repurchase.
če nadaljujoča se vpletenost podjetja privzame obliko pisne ali nakupne opcije (ali obeh) za preneseno sredstvo, je obseg nadaljnje udeležbe podjetja vrednost prenesenega sredstva, ki ga podjetje lahko odkupi.
However, in case of a written put option on an asset that is measured at fair value, the extent of the entity’s continuing involvement is limited to the lower of the fair value of the transferred asset and the option exercise price (see paragraph AG48).
Pri pisni prodajni opciji za sredstvo, ki se meri po pošteni vrednosti, je obseg nadaljnje udeležbe podjetja vrednost omejen na nižjo vrednost od teh dveh: poštene vrednosti prenesenega sredstva in izpolnitvene cene opcije (glejte člen AG48).
when the entity’s continuing involvement takes the form of a cash-settled option or similar provision on the transferred asset, the extent of the entity’s continuing involvement is measured in the same way as that which results from non-cash settled options as set out in (b) above.
če nadaljujoča se vpletenost podjetja privzame obliko z denarjem poravnane opcije ali podobne določbe o prenesenem sredstvu, se obseg nadaljnje udeležbe podjetja meri na enak način kot obseg, ki se pokaže iz opcij, ki niso poravnane z denarjem, kot je navedeno pod točko (b) zgoraj.
When an entity continues to recognise an asset to the extent of its continuing involvement, the entity also recognises an associated liability.
Če podjetje še naprej pripoznava sredstvo do obsega svoje nadaljnje udeležbe, potem tudi pripoznava povezano obveznost.
Despite the other measurement requirements in this Standard, the transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the entity has retained.
Kljub drugim zahtevam po merjenju v tem standardu pa se preneseno sredstvo in povezana obveznost merita na podlagi pravic in obvez, ki jih je podjetje ohranilo.
The associated liability is measured in such a way that the net carrying amount of the transferred asset and the associated liability is:
S tem povezana obveznost se meri tako, da je čista knjigovodska vrednost prenesenega sredstva in povezane obveznosti:
the amortised cost of the rights and obligations retained by the entity, if the transferred asset is measured at amortised cost;
odplačna vrednost pravic ali obvez, ki jih je podjetje zadržalo, če se preneseno sredstvo meri po odplačni vrednosti;
equal to the fair value of the rights and obligations retained by the entity when measured on a stand-alone basis, if the transferred asset is measured at fair value.
enaka pošteni vrednosti pravic in obvez, ki jih je podjetje zadržalo, kadar je izmerjena na samostojni osnovi, če se preneseno sredstvo meri po pošteni vrednosti.
The entity shall continue to recognise any income arising on the transferred asset to the extent of its continuing involvement and shall recognise any expense incurred on the associated liability.
Podjetje mora še naprej pripoznavati vsak prihodek iz prenesenega sredstva do obsega svoje nadaljnje udeležbe, in mora tudi pripoznavati vsak odhodek za povezano obveznost.
For the purpose of subsequent measurement, recognised changes in the fair value of the transferred asset and the associated liability are accounted for consistently with each other in accordance with paragraph 55, and shall not be offset.
Za namen poznejšega merjenja, se pripoznane spremembe poštene vrednosti prenesenega sredstva in povezane obveznosti obračunavajo dosledno med seboj, skladno s 55. členom, in jih ni dovoljeno pobotati.
If an entity’s continuing involvement is in only a part of a financial asset (eg when an entity retains an option to repurchase part of a transferred asset, or retains a residual interest that does not result in the retention of substantially all the risks and rewards of ownership and the entity retains control), the entity allocates the previous carrying amount of the financial asset between the part it continues to recognise under continuing involvement, and the part it no longer recognises on the basis of the relative fair values of those parts on the date of the transfer.
Če je nadaljnja udeležba samo del finančnega sredstva (npr. ko podjetje zadrži opcijo za nakup dela prenesenega sredstva, ali zadrži preostali delež, ki ne privede do ohranitve skoraj vseh tveganj in koristi, povezanih z lastništvom, in podjetje zadrži obvladovanje), podjetje razporedi prejšnjo knjigovodsko vrednost finančnega sredstva med tistim delom, ki se še naprej pripoznava v nadaljnji udeležbi, in delom, ki ga ne pripoznava več, na podlagi razmeroma poštenih vrednosti tistih delov na dan prenosa.
the carrying amount allocated to the part that is no longer recognised;
knjigovodsko vrednostjo, razporejeno na del, ki se več ne pripoznava,
the sum of (i) the consideration received for the part no longer recognised and (ii) any cumulative gain or loss allocated to it that had been recognised directly in equity (see paragraph 55(b))
vsoto (i) prejetih nadomestil za del, ki se ne pripoznava več, in (ii) nabranimi dobički ali izgubami, ki so bile razporejene na ta del in pripoznane neposredno v kapitalu (glejte člen 55(b))
A cumulative gain or loss that had been recognised in equity is allocated between the part that continues to be recognised and the part that is no longer recognised on the basis of the relative fair values of those parts.
Nabrani dobiček ali izguba, ki je bil(a) pripoznan(a) v kapitalu, se razporedi med tisti del, ki se še naprej pripoznava, in del ki se ne pripoznava več, na podlagi razmeroma poštenih vrednostih teh delov.
All Transfers
Vsi prenosi
If a transferred asset continues to be recognised, the asset and the associated liability shall not be offset.
Če se preneseno sredstvo še naprej pripoznava, se sredstvo in z njim povezana obveznost ne sme pobotati.
Similarly, the entity shall not offset any income arising from the transferred asset with any expense incurred on the associated liability (see IAS 32 paragraph 42).
Podobno tudi podjetje ne sme pobotati kak prihod, ki nastane pri prenesenem sredstvu, s kakim odhodkom, ki se pojavi pri finančni obveznosti (glejte MRS 32, 42. člen).
If a transferor provides non-cash collateral (such as debt or equity instruments) to the transferee, the accounting for the collateral by the transferor and the transferee depends on whether the transferee has the right to sell or repledge the collateral and on whether the transferor has defaulted.
Če prenosnik zagotovi nedenarno varščino (kot npr. dolžniški ali kapitalski inštrumenti) prevzemniku, je obračunavanje varščine s strani prenosnika in prevzemnika odvisno od tega, ali ima prevzemnik pravico prodati in ponovno zastaviti varščino, in od tega, ali je prenosnik bil v zamudi.
The transferor and transferee shall account for the collateral as follows:
Prenosnik in prevzemnik morata obravnavati varščino, kot sledi:
If the transferee has the right by contract or custom to sell or repledge the collateral, then the transferor shall reclassify that asset in its balance sheet (eg as a loaned asset, pledged equity instruments or repurchase receivable) separately from other assets.
Če ima prevzemnik po pogodbi ali poslovnem običaju pravico prodati ali ponovno zastaviti varščino, mora prenosnik prerazvrstiti to sredstvo v svoji bilanci stanja (npr. kot posojeno sredstvo, zastavljeni kapitalski inštrumenti ali terjatev za odkup) ločeno od drugih sredstev.
If the transferee sells collateral pledged to it, it shall recognise the proceeds from the sale and a liability measured at fair value for its obligation to return the collateral.
Če prevzemnik proda poroštvo, zastavljeno varščino, mora pripoznati prihodke iz prodaje in obveznost, izmerjeno po pošteni vrednosti kot svojo obvezo za povrnitev varščine.
If the transferor defaults under the terms of the contract and is no longer entitled to redeem the collateral, it shall derecognise the collateral, and the transferee shall recognise the collateral as its asset initially measured at fair value or, if it has already sold the collateral, derecognise its obligation to return the collateral.
Če prenosnik ne izpolni svoje obveze po pogojih iz pogodbe in ni več upravičen do odkupa varščine, mora odpraviti pripoznanje varščine in prevzemnik mora pripoznati varščino kot svoje sredstvo, ki je na začetku izmerjeno po pošteni vrednosti, ali – če je že prodal varščino, pa odpraviti pripoznanje svoje obveze za povrnitev veršine.
Except as provided in (c), the transferor shall continue to carry the collateral as its asset, and the transferee shall not recognise the collateral as an asset.
Razen v primerih, kot določa točka (c), mora prenosnik še naprej voditi varščino kot svoje sredstvo, in prevzemnik ne sme pripoznati varščine kot svoje sredstvo.
Regular Way Purchase or Sale of a Financial Asset
Običajen nakup ali prodaja finančnega sredstva