natgillin/translations-raw huggingface dataset:
In some cases, they are not written off until all the necessary legal procedures have been completed and the amount of the impairment loss is finally determined.
V nekaterih primerih posojil in terjatev ne odpiše, dokler niso končani vsi pravni postopki in znesek izgube zaradi oslabitve ni dokončno ugotovljen.
In other cases, they are written off earlier, for example when the borrower has not paid any interest or repaid any principal that was due in a specified period.
V drugih primerih jih odpiše prej, na primer če posojilojemalec ni plačal obresti ali ni odplačal niti enega dela glavnice, ki je zapadla v plačilo v posameznem obdobju.
As the time at which uncollectible loans and advances are written off differs, the gross amount of loans and advances and of the allowance account for impairment losses may vary considerably in similar circumstances.
Ker čas, v katerem so neizterljiva posojila in terjatve odpisana, ni isti, v katerem se pojavi kosmati znesek posojil in terjatev in v katerem vzpostavi konto popravkov za izgube zaradi oslabitve, sta lahko v podobnih okoliščinah zelo različna.
As a result, a bank discloses its policy for writing off uncollectibleloans and advances.
Zaradi tega banka razkrije svojo politiko odpisovanja neizterljivih posojil in terjatev.
In paragraph 58, subparagraph (c) is amended to read as follows:
V 58. členu se točka (c) spremeni, da se glasi takole:
the amount of the expense recognised in the period for impairment losses on loans and advances and the amount of any allowance account at the balance sheet date;
zneska, ki zmanjšuje dobiček v obravnavanem obdobju zaradi izgub zaradi oslabitve posojil in terjatev, ter zneska na kontu popravkov na dan bilance stanja;
Amendments to IAS 32
Spremembe MRS 32
IAS 32 Financial Instruments: Disclosure and Presentation is amended as described below.
MRS 32 Finančni inštrumenti: Razkrivanje in predstavljanje se spremeni, kot je opisano spodaj.
Paragraph 96 is amended to read as follows (new text is underlined).
člen se spremeni, da se glasi takole (novo besedilo je podčrtano):
An entity shall not apply this Standard for annual periods beginning before 1 January 2005 unless it also applies IAS 39 (as revised in 2003), including the amendments issued in March 2004.
Podjetje ne sme uporabljati tega standarda za letna obračunska obdobja pred 1. januarjem 2005, razen če uporablja tudi MRS 39 (izdan decembra 2003) ter spremembe, izdane marca 2004.
Amendments to IAS 36
SPREMEMBE MRS 36
IAS 36 Impairment of Assets is amended as described below:
MRS 36 Oslabitev sredstev se spremeni v skladu z opisom v nadaljevanju:
Paragraph 1 is amended to read as follows:
člen se spremeni, da se glasi takole:
This Standard shall be applied in accounting for the impairment of all assets, other than:
Ta standard se uporablja pri obračunavanju oslabitve vseh sredstev razen:
financial assets that are included in the scope of IAS 39 Financial Instruments: Recognition and Measurement;
finančnih sredstev, ki spadajo v okvir MRS 39 Finančni inštrumenti: Pripoznavanje in merjenje
Amendments to IAS 37
SPREMEMBE MRS 37
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is amended as described below.
MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva se spremeni, kot je opisano spodaj.
Paragraphs 1 and 2 are amended to read as follows:
in 2. člen se spremenita, da se glasita takole:
This Standard shall be applied by all entities in accounting for provisions, contingent liabilities and contingent assets, except:
Ta standard uporabljajo vsa podjetja za obračunavanje rezervacij, pogojnih obveznosti in pogojnih sredstev razen tistih,
those resulting from executory contracts, except where the contract is onerous;
ki izhajajo iz neizpolnjenih pogodb, razen če je pogodba kočljiva;
those arising in insurance entities from contracts with policyholders;
ki v zavarovalnicah izhajajo iz pogodb z zavarovanci,
those covered by another Standard.
za katere velja kak drug standard.
This Standard does not apply to financial instruments (including guarantees) that are within the scope of IAS 39 Financial Instruments: Recognition and Measurement.
Ta standard ne velja za finančne inštrumente (tudi poroštva), ki spadajo v področje MRS 39 Finančni inštrumenti: Pripoznavanje in merjenje.
For financial guarantees excluded from the scope of IAS 39, this Standard applies as set out in paragraph 2(f) of IAS 39.
Za finančna poroštva, ki so izključena s področja MRS 39, se uporablja ta standard, kot je navedeno v členu 2(f) MRS 39.
Amendments to SIC 27
SPREMEMBE SOP 27
[Amendment not applicable to bare Standard]
[Sprememba ne velja za osnovni standard]
An entity may have a contract to buy or sell a non-financial item that can be settled net in cash or another financial instrument or by exchanging financial instruments (eg a contract to buy or sell a commodity at a fixed price at a future date).
Podjetje ima lahko pogodbo za nakup ali prodajo nefinančnega sredstva z denarjem ali drugim finančnim inštrumentom ali z menjavo finančnih inštrumentov (npr. pogodba za nakup ali prodajo blaga po stabilni ceni na datum v prihodnosti).
Such a contract is within the scope of this Standard unless it was entered into and continues to be held for the purpose of delivery of a non-financial item in accordance with the entity’s expected purchase, sale or usage requirements (see paragraphs 5-7).
Takšna pogodba spada v področje tega standarda, razen če ni bila sklenjena in se še naprej poseduje z namenom izročitve nefinančnega sredstva v skladu s pričakovanimi potrebami po nakupu, prodaji ali uporabi (glejte člene 5-7).
it does not have the financial resources available to continue to finance the investment until maturity;
nima razpoložljivih finančnih virov za nadaljevanje financiranja finančne naložbe do zapadlosti v plačilo,
An option or automatic provision to extend the remaining term to maturity of a debt instrument is not closely related to the host debt instrument unless there is a concurrent adjustment to the approximate current market rate of interest at the time of the extension.
Opcija ali samodejna določba o podaljšanju preostalega roka do zapadlosti v plačilo dolgovnega inštrumenta ni tesno povezana z gostiteljskim dolgovnim inštrumentom, razen v primeru hkratnega preračuna na približno trenutno tržno obrestno mero v času podaljšanja.
If an entity issues a debt instrument and the holder of that debt instrument writes a call option on the debt instrument to a third party, the issuer regards the call option as extending the term to maturity of the debt instrument provided the issuer can be required to participate in or facilitate the remarketing of the debt instrument as a result of the call option being exercised.
Če podjetje izda dolgovni inštrument in imetnik tega dolgovnega inštrumenta napiše nakupno opcijo za ta dolgovni inštrument tretji osebi, obravnava izdajatelj nakupno opcijo kot podaljšanje roka do zapadlosti v plačilo dolgovnega inštrumenta, pod pogojem, da lahko od izdajatelja zahteva njegovo udeležbo ali olajšavo pri ponovnem trženju, tega dolgovnega inštrumenta zaradi uveljavitve nakupne opcije.
An embedded floor or cap on the interest rate on a debt instrument is closely related to the host debt instrument, provided the cap is at or above the market rate of interest and the floor is at or below the market rate of interest when the instrument is issued, and the cap or floor is not leveraged in relation to the host instrument.
Vgrajena najnižja ali najvišja sprejemljiva obrestna mera dolgovnega inštrumenta je tesno povezana z gostiteljskim dolgovnim inštrumentom, če je najvišja na ravni tržne obrestne mere ali nad njo, najnižja pa na ravni tržne obrestne mere ali pod njo, takrat ko je inštrument izdan, in se najvišja ali najnižja obrestna mera ne spreminja na podlagi gostiteljskega inštrumenta.
Similarly, provisions included in a contract to purchase or sell an asset (eg a commodity) that establish a cap and a floor on the price to be paid or received for the asset are closely related to the host contract if both the cap and floor were out of the money at inception and are not leveraged.
Prav tako so določila v pogodbi o nakupu ali prodaji sredstva (npr. blaga), ki ustvarjajo najvišjo in najnižjo mejo cene, ki jo je treba plačati oz. je plačana za sredstvo, tesno povezana z gostiteljsko pogodbo, če najvišja in najnižja meja ob sklenitvi ne prihajata v poštev in se ne premikata z vzvodom.
For example, an entity that receives a firm order does not generally recognise an asset (and the entity that places the order does not recognise a liability) at the time of the commitment but, rather, delays recognition until the ordered goods or services have been shipped, delivered or rendered.
Na primer, podjetje, ki prejme trdno naročilo, ne pripozna sredstva (in podjetje, ki je dalo to naročilo, ne pripozna obveznosti) ob času obveze, temveč zadrži pripoznanje, dokler naročeno blago ni poslano ali dobavljeno in storitev opravljena.
If a firm commitment to buy or sell non-financial items is within the scope of this Standard under paragraphs 5-7, its net fair value is recognised as an asset or liability on the commitment date (see (c) below).
Če trdna obveza za nakup ali prodajo nefinančnih postavk spada v področje tega standarda, člen 5-7, se njena čista poštena vrednost pripozna kot sredstvo ali obveznost na dan obveze (glejte točko (c) spodaj).
The entity may observe that the death rate is unchanged from one year to the next.
Podjetje lahko tudi ugotovi, da je stopnja smrtnosti nespremenjena iz leta v leto.
Nevertheless, some of the borrowers in the entity’s group of credit card loans may have died in that year, indicating that an impairment loss has occurred on those loans, even if, at the year-end, the entity is not yet aware which specific borrowers have died.
Nekateri posojilojemalci v skupini posojil s kreditnimi karticami so morda umrli v tem letu, kar pomeni, da je izguba zaradi oslabitve nastala za ta posojila, čeprav podjetju ob koncu leta še ni znano, kateri posamezni posojilojemalci so umrli.
Paragraph 81 of the Standard permits an entity to designate a portion of a financial asset or financial liability, sharing a common risk exposure, as the hedged item, provided effectiveness can be measured.
Člen 81 standarda dovoljuje podjetju, da določi del finančnega sredstva ali finančne obveznosti, ki imata skupno izpostavljenost tveganju, kot varovano postavko, s pogojem, da je mogoče izmeriti uspešnost.
The Standard does not specify the techniques used to determine the amount referred to in paragraph AG114(g), namely the change in the fair value of the hedged item that is attributable to the hedged risk.
Ta standard ne določa metod za določanje vrednosti iz člena AG114(g), namreč spremembe poštene vrednosti varovane postavke, ki se pripisuje varovanemu tveganju.
the payment dates of the hedging instrument and the hedged item being different; and
roki plačila inštrumenta za varovanje in varovane postavke sta različna; in
When measuring effectiveness, the entity distinguishes revisions to the estimated repricing dates of existing assets (or liabilities) from the origination of new assets (or liabilities), with only the former giving rise to ineffectiveness. […].
Pri merjenju uspešnosti podjetje razlikuje popravke pričakovanih rokov za popravek cen obstoječih sredstev (ali obveznosti) od pridobitve novih sredstev (ali nastanka novih obveznosti), pri čemer samo prvo omenjeno lahko pomeni neuspešnost.
APPENDIX B
PRILOGA B
Amendments to Other Pronouncements
Spremembe drugih določil
The amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2005.
Spremembe v tej prilogi veljajo za letna obračunska obdobja, ki se začnejo 1. januarja 2005 ali kasneje.
An entity shall apply this Standard for annual periods beginning on or after 1 January 2005.
Podjetje mora uporabljati ta standard za letna obračunska obdobja, ki se začnejo 1. januarja 2005 ali kasneje.
Wash sale transaction.
Navidezni posel (istočasna prodaja in nakup delnic za istega naročnika).
The repurchase of a financial asset shortly after it has been sold is sometimes referred to as a wash sale.
Ponovni odkup finančnega sredstva kmalu potem, ko je bilo prodano, včasih imenujejo „navidezna prodaja“ (wash sale).
Repurchase agreements and securities lending. If a financial asset is sold under an agreement to repurchase it at a fixed price or at the sale price plus a lender’s return or if it is loaned under an agreement to return it to the transferor, it is not derecognised because the transferor retains substantially all the risks and rewards of ownership.
Pogodbe o ponovnem nakupu in posojanje vrednostnic.Če je finančno sredstvo prodano po dogovoru o ponovnem nakupu 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 si prenosnik zadrži skoraj vsa tveganja in koristi, povezane z lastništvom.
The designation is expressed as an ‘amount of a currency’ (eg an amount of dollars, euro, pounds or rand) rather than as individual assets. It follows that all of the assets (or liabilities) from which the hedged amount is drawn — ie all of the CU100 of assets in the above example — must be items whose fair value changes in response to changes in the interest rate being hedged […].
Oznaka je izražena bolj kot "znesek valute" (npr. znesek dolarjev, eurov, funtov ali randov) in ne kot znesek posameznega sredstvaSledi, da vsa sredstva (ali obveznosti), iz katerih je vzeta varovana vrednost, to je 100 DE sredstev v gornjem primerju – morajo biti postavke, katerih poštena vrednost se spreminja v odziv na spremembe varovane obrestne mere.[…]
The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability.
Metoda veljavnih obresti je metoda izračunavanja odplačne vrednosti finančnih sredstev (ali skupine finančnih sredstev ali finančnih obveznosti) in razporejanja prihodkov iz obresti ali odhodkov za obresti v ustreznem obdobju.Veljavna obrestna mera je obrestna mera, ki natančno razobrestuje (diskontira) ocenjeni tok prihodnjih denarnih plačil ali prejemkov v pričakovani dobi finančnega inštrumenta, ali če je ustrezno, v krajšem obdobju, na čisto knjigovodsko vrednost finančnega sredstva ali finančne obveznosti.
royalties shall be recognised on an accrual basis in accordance with the substance of the relevant agreement; and
licenčnine se pripoznavajo na temelju vračunavanja skladno z vsebino ustrezne pogodbe;
rights and obligations under leases to which IAS 17 Leases applies. However:
pravicah in obvezah na podlagi najemov, za katere velja MRS 17 Najemi.Toda:
For this purpose, the requirements of paragraph 28 apply. The difference between:
V ta namen veljajo zahteve iz 28. člena: Razlika med
[Paragraph 20(c)] No
[člen 20(c)]
A not readily obtainable asset subject to a put option written by an entity that is neither deeply in the money nor deeply out of the money. If an entity transfers a financial asset that is not readily obtainable in the market, and writes a put option that is not deeply out of the money, the entity neither retains nor transfers substantially all the risks and rewards of ownership because of the written put option.
Sredstva, ki jih ni mogoče z lahkoto dobiti in so predmet nakupne opcije, ki jo izda podjetje in ni niti očitno sprejemljiva, niti očitno nesprejemljiva Če podjetje prenese finančno sredstvo, ki ga na trgu ni mogoče z lahkoto dobiti, in izda prodajno opcijo, ki ni očitno nesprejemljiva, podjetje ne zadrži in tudi ne prenese skoraj vseh tveganj in koristi, povezanih z lastništvom, zaradi izdane prodajne opcije.
If the entity retains substantially all the risks and rewards of ownership of the transferred asset, the asset continues to be recognised in its entirety. If the entity retains some, but not substantially all, of the risks and rewards of ownership and has retained control, derecognition is precluded to the extent of the amount of cash or other assets that the entity could be required to pay.
Če podjetje zadrži skoraj vsa tveganja in koristi, povezane z lastništvom prenesenega sredstva, se sredstvo še naprej pripoznava v svoji celoti, Če podjetje zadrži le nekaj, ne pa skoraj vseh tveganj in koristi iz lastništva, in je ohranilo obvladovanje, je odprava pripoznanja izključena do višine vrednosti denarja ali drugih sredstev, ki bi jih podjetje moralo plačati. (o)
Periodically, the entity measures the change in the fair value of the hedged item (as designated in (c)) that is attributable to the hedged risk (as designated in (d)), […]. Provided that the hedge is determined actually to have been highly effective when assessed using the entity’s documented method of assessing effectiveness, the entity recognises the change in fair value of the hedged item as a gain or loss in profit or loss and in one of two line items in the balance sheet as described in paragraph 89A.
Občasno podjetje izmeri spremembo poštene vrednosti varovane postavke (kot je označena pod (c)), ki jo je mogoče pripisati varovanemu tveganju (kot je označeno pod (d)), […] Če je varovanje dejansko opredeljeno kot zelo uspešno, ko ga ocenjujemo na podlagi v podjetju olistninjenega načina ocenjevanja uspešnosti, pripozna podjetje spremembo poštene vrednosti varovane postavke kot dobiček ali izgubo v poslovnem izidu in v eni ali dveh vrstičnih postavkah v bilanci stanja, kot je opisano v členu 89A.
Changes in policies shall not be made arbitrarily. They shall be justified on the basis of changes in market conditions and other factors and be founded on and consistent with the entity’s risk management procedures and objectives.
Spremembe v usmeritvah ne smejo biti opravljene arbitrarno: upravičiti jih je treba na podlagi sprememb tržnih okoliščin in drugih dejavnikov, temeljiti morajo na postopkih in ciljih ravnanja s tveganji v podjetju ter biti ter biti skladne z njimi.
General administrative expenses; and
splošne stroške poslovodstva, in
Commission Regulation (EC) No 2087/2004
Uredba Komisije (ES) št. 2087/2004
This Regulation shall enter into force on 8 December 2004.
Ta uredba začne veljati 8. decembra 2004.
to Commission Regulation of 7 December 2004 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 7. decembra 2004 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 2088/2004
Uredba Komisije (ES) št. 2088/2004
amending Regulation (EC) No 2497/2001 and Commission (EC) No 2597/2001 as regards tariff quotas for certain fish and fishery products originating in Croatia and for certain wines originating in Croatia, the former Yugoslav Republic of Macedonia and Slovenia
o spremembi Uredbe (ES) št. 2497/2001 in Uredbe (ES) št. 2597/2001 glede tarifnih kvot za nekatere ribe in ribiške proizvode s poreklom iz Hrvaške ter za nekatera vina s poreklom iz Hrvaške, Nekdanje jugoslovanske republike Makedonije in Slovenije
Having regard to the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded [1], and in particular Article 57(2) thereof,
ob upoštevanju Akta o pogojih pristopa Češke republike, Republike Estonije, Republike Ciper, Republike Latvije, Republike Litve, Republike Madžarske, Republike Malte, Republike Poljske, Republike Slovenije in Slovaške republike ter prilagoditvah pogodb, na katerih temelji Evropska unija [1], in zlasti člena 57(2) Akta,
Having regard to Council Regulation (EC) No 2248/2001 of 19 November 2001 on certain procedures for applying the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part and for applying the Interim Agreement between the European Community and the Republic of Croatia [2] and in particular Article 7 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 2248/2001 z dne 19. novembra 2001 o nekaterih postopkih za izvedbo Stabilizacijsko-pridružitvenega sporazuma med Evropskimi skupnostmi in njihovimi državami članicami na eni strani in Republiko Hrvaško na drugi strani ter za izvedbo Začasnega sporazuma med Evropsko skupnostjo in Republiko Hrvaško [2], in zlasti člena 7 Uredbe,
Having regard to Council Regulation (EC) No 153/2002 of 21 January 2002 on certain procedures for applying the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, and for applying the Interim Agreement between the European Community and the former Yugoslav Republic of Macedonia [3], and in particular Article 7 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 153/2002 z dne 21. januarja 2002 o nekaterih postopkih za izvedbo Stabilizacijsko-pridružitvenega sporazuma med Evropskimi skupnostmi in njihovimi državami članicami na eni strani in Nekdanjo jugoslovansko republiko Makedonijo na drugi strani ter za izvedbo Začasnega sporazuma med Evropsko skupnostjo in Nekdanjo jugoslovansko republiko Makedonijo [3], in zlasti člena 7 Uredbe,
By its Decision 2004/778/EC of 11 October 2004 [4] the Council has concluded a Protocol to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union, hereinafter ‘the enlargement Protocol’.
Svet je s svojim Sklepom 2004/778/ES z dne 11. oktobra 2004 [4] sklenil Protokol k Začasnemu sporazumu o trgovini in trgovinskih zadevah med Evropsko skupnostjo na eni strani in Republiko Hrvaško na drugi strani, s katerim se upošteva pristop Češke republike, Republike Estonije, Republike Ciper, Republike Latvije, Republike Litve, Republike Madžarske, Republike Malte, Republike Poljske, Republike Slovenije in Slovaške republike k Evropski uniji, v nadaljevanju „Širitveni protokol“.
The enlargement Protocol applies on a provisional basis with effect from 1 May 2004.
Širitveni protokol se uporablja začasno od 1. maja 2004.