natgillin/translations-raw huggingface dataset:
Amendment to International Accounting Standard 10
Sprememba mednarodnega računovodskega standarda 10
Events after the Reporting Period
Dogodki po obdobju poročanja
Paragraph 13 is amended.
Spremeni se 13. člen.
13 If dividends are declared (ie the dividends are appropriately authorised and no longer at the discretion of the entity) after the reporting period but before the financial statements are authorised for issue, the dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.
13 Če se dividende prijavijo (tj. dividende so ustrezno odobrene in ne spadajo več v lastno presojo podjetja) po obdobju poročanja, vendar pred odobritvijo računovodskih izkazov za izdajo, se dividende ne priznajo kot odgovornost ob koncu obdobja poročanja, ker takrat obveznost ne obstaja.
Such dividends are disclosed in the notes in accordance with IAS 1 Presentation of Financial Statements.
Take dividende se razkrijejo v pojasnilih v skladu z MRS 1 Predstavljanje računovodskih izkazov.
A footnote is added to the title of the Standard above paragraph 1, and paragraphs 2(b), 12–18, 20–22, 26, 27 and 32 are amended.
Naslovu pred 1. členom standarda se doda opomba in spremenijo se 2.(b), 12.–18., 20.–22., 26., 27. in 32. člen.
Footnote to title
Opomba k naslovu
As part of Improvements to IFRSs issued in May 2008 the Board amended terminology used in this Standard to be consistent with other IFRSs as follows:
Kot del Izboljšav MSRP, objavljenih maja 2008, je upravni odbor spremenil terminologijo, ki se uporablja v tem standardu, zaradi skladnosti z drugimi standardi MSRP, in sicer:
‘taxable income’ was amended to ‘taxable profit or tax loss’;
„obdavčljivi prihodek“ se spremeni v „obdavčljivi dobiček ali davčno izgubo“,
‘recognised as income/expense’ was amended to ‘recognised in profit or loss’;
„se pripozna kot prihodek/odhodek“ se spremeni v „se pripozna v poslovnem izidu“,
‘credited directly to shareholders’ interests/equity' was amended to ‘recognised outside profit or loss’; and
„neposredno povečevati kapital“ se spremeni v „se pripozna zunaj poslovnega izida“ in
‘revision to an accounting estimate’ was amended to ‘change in accounting estimate’.
„popravek računovodske ocene“ se spremeni v „sprememba računovodske ocene“.
2 This Standard does not deal with:
2 Ta standard ne obravnava:
the special problems … similar nature;
posebnih težav … podobne vrste;
government assistance that is provided for an entity in the form of benefits that are available in determining taxable profit or tax loss, or are determined or limited on the basis of income tax liability.
državne pomoči, ki je na voljo podjetju v obliki ugodnosti pri ugotavljanju obdavčljivega dobička ali davčne izgube ali je določena oziroma omejena na podlagi obveznosti za davek iz dobička.
Examples of such benefits are income tax holidays, investment tax credits, accelerated depreciation allowances and reduced income tax rates;
Primeri takšnih ugodnosti so mirovanje davka iz dobička, davčni dobropisi za naložbe, dopustitev pospešenega amortiziranja in znižane stopnje davka iz dobička.
government … the entity;
države … podjetja.
12 Government grants shall be recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.
12 Državne podpore se sistematično pripoznajo v poslovnem izidu v obdobjih, v katerih podjetje povezane stroške, ki naj bi jih podjetje nadomestilo s prejetimi podporami, pripozna kot odhodke.
13 There are two broad approaches to the accounting for government grants: the capital approach, under which a grant is recognised outside profit or loss, and the income approach, under which a grant is recognised in profit or loss over one or more periods.
13 Pri obračunavanju državnih podpor sta na voljo dva splošna načina: kapitalski način, po katerem se podpora pripozna zunaj poslovnega izida, in na donosu zasnovan način, po katerem se podpora pripozna v poslovnem izidu v enem ali več obdobjih.
14 Those in support of the capital approach argue as follows:
14 Zagovorniki kapitalskega načina uporabljajo naslednje utemeljitve:
government grants are a financing device and should be dealt with as such in the statement of financial position rather than be recognised in profit or loss to offset the items of expense that they finance.
državne podpore so sredstvo financiranja in tako jih je tudi treba obravnavati v izkazu finančnega položaja, namesto da se pripoznajo v poslovnem izidu za pokritje postavk odhodkov, ki se z njimi financirajo.
Because no repayment is expected, such grants should be recognised outside profit or loss;
Ker ni pričakovati, da bi bilo podpore treba vrniti, jih je treba pripoznati zunaj poslovnega izida;
it is inappropriate to recognise government grants in profit or loss, because they are not earned but represent an incentive provided by government without related costs.
državnih podpor ni ustrezno prikazati v poslovnem izidu, ker jih podjetje ni prislužilo, temveč so državna spodbuda, ki ni povezana z nastankom ustreznih stroškov.
15 Arguments in support of the income approach are as follows:
15 Utemeljitve, ki govore v prid na donosu zasnovanemu načinu, so:
because government grants are receipts from a source other than shareholders, they should not be recognised directly in equity but should be recognised in profit or loss in appropriate periods;
ker so državne podpore prejemki iz drugega vira in ne od delničarjev, se ne smejo pripoznati neposredno v lastniškem kapitalu, temveč se morajo pripoznavati v poslovnem izidu v ustreznih obdobjih,
government grants are rarely gratuitous.
državne podpore so redko brezpogojne.
The entity earns them through compliance with their conditions and meeting the envisaged obligations.
Podjetje si jih prisluži, tako da izpolni pogoje zanje in predvidene obveznosti.
They should therefore be recognised in profit or loss over the periods in which the entity recognises as expenses the related costs for which the grant is intended to compensate;
Glede na to je treba državne podpore pripoznati v poslovnem izidu v obdobjih, v katerih podjetje kot odhodke pripozna povezane stroške, ki naj bi jih podjetje nadomestilo s prejetimi podporami,
because income and other taxes are expenses, it is logical to deal also with government grants, which are an extension of fiscal policies, in profit or loss.
ker so davek iz dobička in drugi davki odhodki, je logično, da se tudi državne podpore obravnavajo v poslovnem izidu, saj so le podaljšek davčne politike.
16 It is fundamental to the income approach that government grants should be recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grant is intended to compensate.
16 Za na donosu zasnovan način obravnavanja državnih odpor je temeljno, da se v poslovnem izidu sistematično pripoznajo v obdobjih, v katerih podjetje povezane stroške, ki naj bi jih podjetje nadomestilo s prejetimi podporami, pripozna kot odhodke.
Recognition of government grants in profit or loss on a receipts basis is not in accordance with the accrual accounting assumption (see IAS 1 Presentation of Financial Statements) and would be acceptable only if no basis existed for allocating a grant to periods other than the one in which it was received.
Pripoznavanje državnih podpor v poslovnem izidu v trenutku ustreznih prejemkov ni v skladu z računovodsko predpostavko o nastanku poslovnega dogodka (glej MRS 1 – Predstavljanje računovodskih izkazov) in bi bilo sprejemljivo zgolj takrat, ko ne bi bilo na voljo nobene podlage za razporeditev podpor na druga obdobja razen na tisto, v katerem je podjetje podporo prejelo.
17 In most cases the periods over which an entity recognises the costs or expenses related to a government grant are readily ascertainable.
17 V večini primerov je obdobja, v katerih podjetje pripoznava stroške ali odhodke, povezane z državno podporo, mogoče hitro ugotoviti.
Thus grants in recognition of specific expenses are recognised in profit or loss in the same period as the relevant expenses.
Tako se podpore za nadomestitev posebnih stroškov pripoznavajo v poslovnem izidu v istem obdobju kot ustrezni odhodki.
Similarly, grants related to depreciable assets are usually recognised in profit or loss over the periods and in the proportions in which depreciation expense on those assets is recognised.
Podobno se podpore, povezane z amortizirljivimi sredstvi, navadno pripoznavajo v poslovnem izidu v obdobjih in zneskih, v katerih se pripozna tudi odhodek amortizacije teh sredstev.
18 Grants related to non-depreciable assets may also require the fulfilment of certain obligations and would then be recognised in profit or loss over the periods that bear the cost of meeting the obligations.
18 Tudi pri podporah, povezanih z neamortizirljivimi sredstvi, lahko država zahteva izpolnjevanje nekaterih obveznosti; v takšnem primeru se pripoznavajo v poslovnem izidu v obdobjih, v katerih nastanejo stroški v zvezi z izpolnjevanjem omenjenih obveznosti.
As an example, a grant of land may be conditional upon the erection of a building on the site and it may be appropriate to recognise the grant in profit or loss over the life of the building.
Za zgled navedimo podporo v obliki zemljišča, ki je lahko povezana s pogojem, da prejemnik na njem zgradi poslopje, zato jo je treba pripoznati v poslovnem izidu v dobi koristnosti zgrajenega poslopja.
20 A government grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in profit or loss of the period in which it becomes receivable.
20 Državna podpora, ki jo podjetje dobi kot nadomestilo za že nastale odhodke ali izgube ali pa kot takojšnjo pomoč, s katero niso povezani nobeni dodatni stroški, se pripozna v poslovnem izidu tistega obdobja, v katerem jo podjetje dobi.
21 In some circumstances, a government grant may be awarded for the purpose of giving immediate financial support to an entity rather than as an incentive to undertake specific expenditures.
21 V nekaterih okoliščinah lahko država podeli podporo zato, da podjetju takoj dá finančno pomoč, in ne kot spodbudo za njegovo delovanje, povezano z nastankom stroškov.
Such grants may be confined to a particular entity and may not be available to a whole class of beneficiaries.
Take podpore so lahko omejene na posamezno podjetje in niso na voljo večji skupini upravičencev.
These circumstances may warrant recognising a grant in profit or loss of the period in which the entity qualifies to receive it, with disclosure to ensure that its effect is clearly understood.
V takih okoliščinah utegne biti potrebno podporo pripoznati v poslovnem izidu obdobja, v katerem podjetje izpolni pogoje zanjo, pri čemer jo mora spremljati razkritje, na podlagi katerega je zagotovljeno nedvoumno razumevanje njenih učinkov.
22 A government grant may become receivable by an entity as compensation for expenses or losses incurred in a previous period.
22 Podjetje lahko dobi državno podporo za nadomestitev stroškov ali poravnavo izgube iz prejšnjega obdobja.
Such a grant is recognised in profit or loss of the period in which it becomes receivable, with disclosure to ensure that its effect is clearly understood.
Taka podpora se pripozna v poslovnem izidu v tistem obdobju, v katerem začne biti podjetju na voljo, pri čemer jo mora spremljati razkritje, na podlagi katerega je zagotovljeno nedvoumno razumevanje njenih učinkov.
Presentation of grants related to assets
Predstavljanje s sredstvi povezanih podpor
26 One method recognises the grant as deferred income that is recognised in profit or loss on a systematic basis over the useful life of the asset.
26 Prva metoda pripoznava podporo kot odloženi (časovno razmejeni) prihodek, ki ga podjetje sistematično pripoznava v poslovnem izidu v dobi koristnosti zadevnega sredstva.
27 The other method deducts the grant in calculating the carrying amount of the asset.
27 Po drugi metodi se podpora v izračunu odšteje od knjigovodske vrednosti sredstva.
The grant is recognised in profit or loss over the life of a depreciable asset as a reduced depreciation expense.
Podpora se pripozna v poslovnem izidu v dobi koristnosti amortizirljivega sredstva kot zmanjšan odhodek amortizacije.
Repayment of government grants
Vračanje državnih podpor
32 A government grant that becomes repayable shall be accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors).
32 Državno podporo, ki jo mora podjetje vrniti, se obračuna kot spremembo računovodske ocene (glej MRS 8 – Računovodske usmeritve, spremembe računovodskih ocen in napake).
Repayment of a grant related to income shall be applied first against any unamortised deferred credit recognised in respect of the grant.
Vračilo s prihodki povezane podpore se najprej obračuna glede na morebitni neamortizirljivi časovno razmejeni znesek, ki se pripozna glede na podporo.
To the extent that the repayment exceeds any such deferred credit, or when no deferred credit exists, the repayment shall be recognised immediately in profit or loss.
Če vračilo presega omenjeni znesek ali kadar ni nobenega takšnega zneska več, pa se ga pripozna v poslovnem izidu.
Repayment of a grant related to an asset shall be recognised by increasing the carrying amount of the asset or reducing the deferred income balance by the amount repayable.
Vračilo s sredstvom povezane podpore se pripozna tako, da se poveča knjigovodska vrednost ustreznega sredstva ali zmanjšajo časovno razmejeni zneski podpore za znesek vračila.
The cumulative additional depreciation that would have been recognised in profit or loss to date in the absence of the grant shall be recognised immediately in profit or loss.
Celotna dodatna amortizacija, ki bi jo bilo treba pripoznati v poslovnem izidu do datuma obravnavanja, če ne bi bilo podpore, se takoj pripozna v poslovnem izidu.
Appendix to Amendments to IAS 20
Dodatek k spremembam MRS 20
Amendments to IAS 41
Spremembe MRS 41
Entities shall apply the amendments to IAS 41 in this appendix when they apply the related amendments to terminology used in IAS 20.
Podjetja uporabljajo spremembe MRS 41 iz tega dodatka, ko uporabljajo z njimi povezane spremembe terminologije iz MRS 20.
Paragraphs 34-36 are amended.
Spremenijo se 34.–36. člen.
34 An unconditional government grant related to a biological asset measured at its fair value less costs to sell shall be recognised in profit or loss when, and only when, the government grant becomes receivable.
34 Brezpogojno državno podporo, ki se nanaša na biološko sredstvo, izmerjeno po pošteni vrednosti, zmanjšani za stroške prodaje, se pripozna v poslovnem izidu, kadar in zgolj kadar postane državna podpora izterljiva.
35 If a government grant related to a biological asset measured at its fair value less costs to sell is conditional, including when a government grant requires an entity not to engage in specified agricultural activity, an entity shall recognise the government grant in profit or loss when, and only when, the conditions attaching to the government grant are met.
35 Če je državna podpora, ki se nanaša na biološko sredstvo, izmerjeno po pošteni vrednosti, zmanjšani za stroške prodaje, pogojna, tudi kadar državna podpora zahteva, da se podjetje ne ukvarja z določeno kmetijsko dejavnostjo, podjetje pripozna državno podporo v poslovnem izidu, kadar in zgolj kadar so pogoji v zvezi z njo izpolnjeni.
36 Terms and conditions of government grants vary.
36 Roki in pogoji za državne podpore so lahko različni.
For example, a grant may require an entity to farm in a particular location for five years and require the entity to return all of the grant if it farms for a period shorter than five years.
Na primer, podpora lahko zahteva, da podjetje obdeluje zemljo na nekem mestu pet let in da podjetje vrne celotno podporo, če obdeluje zemljo manj kot pet let.
In this case, the grant is not recognised in profit or loss until the five years have passed.
V takšnem primeru se podpora ne pripozna v poslovnem izidu, dokler ne poteče pet let.
However, if the terms of the grant allow part of it to be retained according to the time that has elapsed, the entity recognises that part in profit or loss as time passes.
Če pa roki podpore dovoljujejo, da podjetje obdrži del podpore glede na pretekli čas, podjetje pripozna ta del v poslovnem izidu po poteku časa.
A footnote is added to the title of the Standard above paragraph 1, and paragraphs 8, 14, 20, 28 and 34 are amended.
Naslovu pred 1. členom standarda se doda opomba in spremenijo se 8., 14., 20., 28. in 34. člen.
As part of Improvements to IFRSs issued in May 2008, the Board changed terms used in IAS 29 to be consistent with other IFRSs as follows: (a) ‘market value’ was amended to ‘fair value’, and (b) ‘results of operations’ and ‘net income’ were amended to ‘profit or loss’.
Kot del Izboljšav MSRP, objavljenih maja 2008, je upravni odbor spremenil izraze, ki se uporabljajo v MRS 29, zaradi skladnosti z drugimi standardi MSRP, in sicer: (a) „tržna vrednost“ se spremeni v „poštena vrednost“ ter (b) „izidi poslovanja“ in „čisti dobiček“ se spremenita v „poslovni izid“.
8 The financial statements of an entity whose functional currency is the currency of a hyperinflationary economy, whether they are based on a historical cost approach or a current cost approach, shall be stated in terms of the measuring unit current at the end of the reporting period.
8 Računovodski izkazi podjetja, katerega funkcijska tuja valuta je valuta hiperinflacijskega gospodarstva in ki uporablja kot podlago izvirne ali dnevne vrednosti, se izrazijo v merski enoti, ki velja ob koncu obdobja poročanja.
The corresponding figures for the previous period required by IAS 1 Presentation of Financial Statements (as revised in 2007) and any information in respect of earlier periods shall also be stated in terms of the measuring unit current at the end of the reporting period.
Ustrezni podatki za prejšnje obdobje, ki jih zahteva MRS 1 Predstavljanje računovodskih izkazov (kot je bil spremenjen leta 2007), in vse druge informacije, ki se nanašajo na prejšnja obdobja, se prav tako izkažejo v merski enoti, ki velja ob koncu obdobja poročanja.
For the purpose of presenting comparative amounts in a different presentation currency, paragraphs 42(b) and 43 of IAS 21 The Effects of Changes in Foreign Exchange Rates apply.
Za predstavitev primerljivih vrednosti v različni predstavitveni valuti veljata 42.(b) in 43. člen MRS 21 Vplivi sprememb deviznih tečajev.
Historical cost financial statements
Računovodski izkazi z izvirnimi vrednostmi
14 All other assets and liabilities are non-monetary.
14 Vsa druga sredstva in dolgovi so nedenarne narave.
Some non-monetary items are carried at amounts current at the end of the reporting period, such as net realisable value and fair value, so they are not restated.
Nekatere nedenarne postavke se evidentirajo z zneski, ki veljajo ob koncu obdobja poročanja, zlasti po čisti iztržljivi vrednosti in pošteni vrednosti, zato jih ni treba preračunati.
All other non-monetary assets and liabilities are restated.
Vsa druga nedenarna sredstva in dolgovi se ustrezno preračunajo.
20 An investee that is accounted for under the equity method may report in the currency of a hyperinflationary economy.
20 Podjetje, v katero vlaga drugo podjetje, ki naložbo obračunava po kapitalski metodi, lahko poroča v valuti hiperinflacijskega gospodarstva.
The statement of financial position and statement of comprehensive income of such an investee are restated in accordance with this Standard in order to calculate the investor's share of its net assets and profit or loss.
Izkaz finančnega položaja in izkaz vseobsegajočega donosa podjetja, v katero vlaga drugo podjetje, se predložita v skladu s tem standardom, da se izračuna vlagateljev delež v njegovem čistem premoženju in poslovnem izidu.
When the restated financial statements of the investee are expressed in a foreign currency they are translated at closing rates.
Če so preračunani računovodski izkazi podjetja, v katero vlaga drugo podjetje, izraženi v tuji valuti, je pri prevedbi treba uporabiti končne tečaje.
Gain or loss on net monetary position
Dobiček ali izguba iz čistega denarnega položaja
28 The gain or loss on the net monetary position is included in profit or loss.
28 Dobiček ali izguba iz čistega denarnega položaja se vključi v poslovni izid.
The adjustment to those assets and liabilities linked by agreement to changes in prices made in accordance with paragraph 13 is offset against the gain or loss on net monetary position.
Prilagoditev tistim sredstvom in dolgovom, ki so po dogovoru vezani na spremembe cen skladno s 13. členom, se pobota z dobičkom ali izgubo iz čistega denarnega položaja.
Other income and expense items, such as interest income and expense, and foreign exchange differences related to invested or borrowed funds, are also associated with the net monetary position.
Druge postavke prihodkov in odhodkov, kot so prihodki od obresti, odhodki za obresti in tečajne razlike, ki se nanašajo na vložena ali sposojena finančna sredstva, se prav tako povežejo s čistim denarnim položajem.
Although such items are separately disclosed, it may be helpful if they are presented together with the gain or loss on net monetary position in the statement of comprehensive income.
Čeprav podjetje take postavke razkrije ločeno, je lahko koristno, če jih v izkazu vseobsegajočega donosa predstavi skupaj z dobičkom ali izgubo iz čistega denarnega položaja.
Corresponding figures
Ustrezni podatki
34 Corresponding figures for the previous reporting period, whether they were based on a historical cost approach or a current cost approach, are restated by applying a general price index so that the comparative financial statements are presented in terms of the measuring unit current at the end of the reporting period.
34 Ustrezni podatki za prejšnje obdobje poročanja, pa naj so zasnovani na metodi izvirnih vrednosti ali metodi dnevnih vrednosti, se prilagodijo z uporabo splošnega indeksa gibanja cen; tako podjetje predstavi primerljive računovodske izkaze v merski enoti, ki velja ob koncu obdobja poročanja, na katero se računovodski izkazi nanašajo.
Information that is disclosed in respect of earlier periods is also expressed in terms of the measuring unit current at the end of the reporting period.
Tudi informacije, ki jih podjetje razkrije v zvezi s prejšnjimi obdobji, se prikažejo v merski enoti, ki velja ob koncu obdobja poročanja.
For the purpose of presenting comparative amounts in a different presentation currency, paragraphs 42(b) and 43 of IAS 21 apply.
Za predstavitev primerljivih vrednosti v različni predstavitveni valuti veljata 42.(b) in 43. člen MRS 21.
Amendment to International Accounting Standard 34
Sprememba mednarodnega računovodskega standarda 34
Interim Financial Reporting
Medletno računovodsko poročanje
Paragraph 11 is amended and a footnote is added.
Spremeni se 11. člen, doda se opomba.
FORM AND CONTENT OF INTERIM FINANCIAL STATEMENTS
OBLIKA IN VSEBINA MEDLETNIH RAČUNOVODSKIH IZKAZOV
11 In the statement that presents the components of profit or loss for an interim period, an entity shall present basic and diluted earnings per share for that period when the entity is within the scope of IAS 33 Earnings per Share [1].
11 V izkazu, ki predstavlja sestavine poslovnega izida medletnega obdobja, podjetje predstavi temeljne in popravljene čiste dobičke na delnico v zadevnem obdobju, če podjetje spada na področje MRS 33 Čisti dobiček na delnico. [1].
Paragraphs 31 and 50 are amended.
člen in 50. člen se spremenita.
MEASUREMENT AFTER RECOGNITION
MERJENJE PO PRIPOZNAVANJU
Accounting policy
Računovodska usmeritev