natgillin/translations-raw huggingface dataset:
How should the entity account for a transfer of cash from its customer?
Kako naj podjetje obračuna prenos denarnih sredstev od odjemalca?
9 When an entity receives from a customer a transfer of an item of property, plant and equipment, it shall assess whether the transferred item meets the definition of an asset set out in the Framework.
9 Ko podjetje od odjemalca prejme preneseno opredmeteno osnovno sredstvo, mora oceniti, ali preneseno sredstvo ustreza opredelitvi sredstva iz Okvirnih navodil.
Paragraph 49(a) of the Framework states that ‘an asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.’ In most circumstances, the entity obtains the right of ownership of the transferred item of property, plant and equipment.
49.(a) člen Okvirnih navodil navaja, da „je sredstvo dejavnik, ki ga podjetje obvladuje zaradi preteklih poslovnih dogodkov in iz katerega se pričakuje tok prihodnjih gospodarskih koristi v podjetje.“ V večini primerov podjetje pridobi lastninsko pravico nad prenesenim opredmetenim osnovnim sredstvom.
However, in determining whether an asset exists, the right of ownership is not essential.
Vendar pa lastninska pravica ni bistvena pri določanju, ali je sredstvo pripoznano.
Therefore, if the customer continues to control the transferred item, the asset definition would not be met despite a transfer of ownership.
Če odjemalec še naprej obvladuje preneseno sredstvo, opredelitvi sredstva ni zadoščeno kljub prenosu lastninske pravice.
10 An entity that controls an asset can generally deal with that asset as it pleases.
10 Podjetje, ki obvladuje sredstvo, lahko v splošnem sredstvo obvladuje, kakor želi.
For example, the entity can exchange that asset for other assets, employ it to produce goods or services, charge a price for others to use it, use it to settle liabilities, hold it, or distribute it to owners.
Podjetje lahko na primer zamenja to sredstvo z drugimi sredstvi, ga uporabi za proizvajanje proizvodov ali storitev, drugim zaračuna uporabo sredstva, ga uporabi za poravnavo obveznosti, ga poseduje ali razdeli lastnikom.
The entity that receives from a customer a transfer of an item of property, plant and equipment shall consider all relevant facts and circumstances when assessing control of the transferred item.
Podjetje, ki od odjemalca prejme preneseno opredmeteno osnovno sredstvo, mora pri ocenjevanju obvladovanja prenesenega sredstva upoštevati vsa ustrezna dejstva in okoliščine.
For example, although the entity must use the transferred item of property, plant and equipment to provide one or more services to the customer, it may have the ability to decide how the transferred item of property, plant and equipment is operated and maintained and when it is replaced.
Na primer, tudi če mora podjetje uporabiti preneseno opredmeteno osnovno sredstvo, da odjemalcu zagotovi eno ali več storitev, utegne vplivati na odločitve o njegovem delovanju, vzdrževanju in zamenjavi.
In this case, the entity would normally conclude that it controls the transferred item of property, plant and equipment.
V tem primeru mora podjetje ponavadi ugotoviti, da obvladuje preneseno opredmeteno osnovno sredstvo.
How should the transferred item of property, plant and equipment be measured on initial recognition?
Kako se lahko preneseno opredmeteno osnovno sredstvo izmeri pri začetnem pripoznanju?
11 If the entity concludes that the definition of an asset is met, it shall recognise the transferred asset as an item of property, plant and equipment in accordance with paragraph 7 of IAS 16 and measure its cost on initial recognition at its fair value in accordance with paragraph 24 of that Standard.
11 Če podjetje sklene, da je opredelitev sredstva ustrezna, mora pripoznati preneseno opredmeteno osnovno sredstvo v skladu s 7. členom MRS 16 in izmeriti stroške sredstva pri začetnem pripoznanju po pošteni vrednosti v skladu s 24. členom tega standarda.
How should the credit be accounted for?
Kako se knjiži odobritev?
12 The following discussion assumes that the entity receiving an item of property, plant and equipment has concluded that the transferred item should be recognised and measured in accordance with paragraphs 9–11.
12 Naslednja razprava predvideva, da je podjetje, ki je prejelo opredmeteno osnovno sredstvo, sklenilo, da naj se preneseno sredstvo pripozna in izmeri v skladu z 9.–11. členom.
13 Paragraph 12 of IAS 18 states that ‘When goods are sold or services are rendered in exchange for dissimilar goods or services, the exchange is regarded as a transaction which generates revenue.’ According to the terms of the agreements within the scope of this Interpretation, a transfer of an item of property, plant and equipment would be an exchange for dissimilar goods or services.
13 12. člen MRS 18 navaja, da „če se proizvodi prodajo ali storitve opravijo v zameno za neistovrstne proizvode ali storitve, se zamenjava šteje kot posel, ki povzroča prihodke.“ Glede na pogoje dogovorov na področju uporabe tega pojasnila bi bil prenos opredmetenih osnovnih sredstev zamenjava za neistovrstne proizvode ali storitve.
Consequently, the entity shall recognise revenue in accordance with IAS 18.
Zato mora podjetje pripoznati prihodek v skladu z MRS 18.
Identifying the separately identifiable services
Opredeljevanje ločeno opredeljivih storitev
14 An entity may agree to deliver one or more services in exchange for the transferred item of property, plant and equipment, such as connecting the customer to a network, providing the customer with ongoing access to a supply of goods or services, or both.
14 Podjetje se lahko odloči, da bo dobavljalo eno ali več storitev v zameno za preneseno opredmeteno osnovno sredstvo, kot je povezava odjemalca na omrežje, zagotovitev nepretrganega dostopa odjemalcu do dobave proizvodov ali storitev ali oboje.
In accordance with paragraph 13 of IAS 18, the entity shall identify the separately identifiable services included in the agreement.
V skladu s 13. členom MRS 18 mora podjetje opredeliti ločeno opredeljive storitve, vključene v dogovor.
15 Features that indicate that connecting the customer to a network is a separately identifiable service include:
15 Značilnosti, ki nakazujejo, da je povezava odjemalca na omrežje ločeno opredeljiva storitev, vsebujejo:
a service connection is delivered to the customer and represents stand-alone value for that customer;
povezava na storitev je zagotovljena odjemalcu in predstavlja samostojno vrednost za odjemalca;
the fair value of the service connection can be measured reliably.
pošteno vrednost povezave na storitev je mogoče zanesljivo izmeriti.
16 A feature that indicates that providing the customer with ongoing access to a supply of goods or services is a separately identifiable service is that, in the future, the customer making the transfer receives the ongoing access, the goods or services, or both at a price lower than would be charged without the transfer of the item of property, plant and equipment.
16 Značilnost, ki nakazuje, da je zagotovitev nepretrganega dostopa odjemalcu do dobave proizvodov ali storitev ločeno opredeljiva storitev je, da v prihodnje odjemalec, ki opravi prenos, prejme nepretrgan dostop, proizvode ali storitve ali oboje po ceni, ki je nižja od cene, ki bi bila zaračunana brez prenosa opredmetenega osnovnega sredstva.
17 Conversely, a feature that indicates that the obligation to provide the customer with ongoing access to a supply of goods or services arises from the terms of the entity's operating licence or other regulation rather than from the agreement relating to the transfer of an item of property, plant and equipment is that customers that make a transfer pay the same price as those that do not for the ongoing access, or for the goods or services, or for both.
17 In obratno je značilnost, ki nakazuje, da obveznost zagotovitve nepretrganega dostopa odjemalcu do dobave proizvodov ali storitev izhaja iz pogojev dovoljenja za poslovanje podjetja ali drugih predpisov, in ne iz dogovora v zvezi s prenosom opredmetenega osnovnega sredstva, je ta, da odjemalci, ki opravijo prenos, plačajo za nepretrgan dostop ali za proizvode ali storitve ali za oboje isto ceno kot tisti, ki prenosa ne opravijo.
Revenue recognition
Pripoznanje prihodkov
18 If only one service is identified, the entity shall recognise revenue when the service is performed in accordance with paragraph 20 of IAS 18.
18 Če je opredeljena le ena storitev, mora podjetje pripoznati prihodek, ko je storitev opravljena v skladu z 20. členom MRS 18.
19 If more than one separately identifiable service is identified, paragraph 13 of IAS 18 requires the fair value of the total consideration received or receivable for the agreement to be allocated to each service and the recognition criteria of IAS 18 are then applied to each service.
19 Če je opredeljenih več ločeno opredeljivih storitev, 13. člen MRS 18 zahteva, da se poštena vrednost skupnega prejetega nadomestila ali terjatve, ki izhaja iz dogovora, pripozna za vsako storitev, merila pripoznavanja iz MRS 18 pa se nato uporabijo za vsako storitev.
20 If an ongoing service is identified as part of the agreement, the period over which revenue shall be recognised for that service is generally determined by the terms of the agreement with the customer.
20 Če je nepretrgana storitev opredeljena kot del dogovora, je obdobje, za katero se mora pripoznati prihodek za to storitev, ponavadi določeno s pogoji dogovora z naročnikom.
If the agreement does not specify a period, the revenue shall be recognised over a period no longer than the useful life of the transferred asset used to provide the ongoing service.
Če dogovor ne določa obdobja, se prihodek pripozna za obdobje, ki ni daljše od dobe koristnosti prenesenega sredstva, ki se uporablja za zagotovitev nepretrgane storitve.
21 When an entity receives a transfer of cash from a customer, it shall assess whether the agreement is within the scope of this Interpretation in accordance with paragraph 6.
21 Ko podjetje prejme prenesena denarna sredstva od odjemalca, mora oceniti, ali dogovor v skladu s 6. členom sodi na področje uporabe tega pojasnila.
If it is, the entity shall assess whether the constructed or acquired item of property, plant and equipment meets the definition of an asset in accordance with paragraphs 9 and 10.
Če to drži, mora podjetje oceniti, ali zgrajeno ali pridobljeno opredmeteno osnovno sredstvo ustreza opredelitvi sredstva v skladu z 9. in 10. členom.
If the definition of an asset is met, the entity shall recognise the item of property, plant and equipment at its cost in accordance with IAS 16 and shall recognise revenue in accordance with paragraphs 13–20 at the amount of cash received from the customer.
Če ustreza opredelitvi sredstva, mora podjetje pripoznati opredmeteno osnovno sredstvo po njegovi nabavni vrednosti v skladu z MRS 16 in mora pripoznati prihodek v skladu s 13.–20. členom v znesku denarnih sredstev, prejetem od odjemalca.
22 An entity shall apply this Interpretation prospectively to transfers of assets from customers received on or after 1 July 2009.
22 Podjetje mora uporabiti to pojasnilo za naprej za prenose sredstev od naročnikov, ki jih prejme 1. julija 2009 ali kasneje.
Earlier application is permitted provided the valuations and other information needed to apply the Interpretation to past transfers were obtained at the time those transfers occurred.
Uporaba pred tem datumom je dovoljena, če so bila pridobljena vrednotenja in druge informacije, potrebne za uporabo tega pojasnila za pretekle prenose, v trenutku, ko so se prenosi izvršili.
An entity shall disclose the date from which the Interpretation was applied.
Podjetje mora razkriti datum, od katerega se uporablja to pojasnilo.
IFRIC 18
OPMSRP 18
Commission Regulation (EC) No 1165/2009
Uredba Komisije (ES) št. 1165/2009
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 4 and IFRS 7
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede mednarodnega standarda računovodskega poročanja (MSRP) 4 in MSRP 7
By Commission Regulation (EC) No 1126/2008 [2] certain international standards and interpretations that were in existence on 15 October 2008 were adopted.
Z Uredbo Komisije (ES) št. 1126/2008 [2] so bili sprejeti nekateri mednarodni standardi in pojasnila, ki so obstajali 15. oktobra 2008.
On 5 March 2009, the International Accounting Standards Board (IASB) published amendments to International Financial Reporting Standard (IFRS) 4 Insurance Contracts and IFRS 7 Financial Instruments: Disclosures hereinafter ‘amendments to IFRS 4 and 7’.
Uprava za mednarodne računovodske standarde (IASB) je 5. marca 2009 izdala spremembe mednarodnega standarda računovodskega poročanja (MSRP) 4 Zavarovalne pogodbe in MSRP 7 Finančni instrumenti: razkritja, v nadaljnjem besedilu: spremembe MSRP 4 in 7.
The amendments to IFRS 4 and IFRS 7 aim at requiring enhanced disclosures about fair value measurements and liquidity risk associated with financial instruments.
Spremembe MSRP 4 in MSRP 7 zahtevajo bolj poudarjeno razkrivanje merjenj poštene vrednosti in likvidnostnega tveganja, povezanega s finančnimi instrumenti.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IFRS 4 and IFRS 7 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da spremembe MSRP 4 in MSRP 7 izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions [3], the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the Commission that it is well-balanced and objective.
V skladu s Sklepom Komisije št. 2006/505/ES z dne 14. julija 2006 o ustanovitvi Svetovalne skupine za presojo mnenj o računovodskih standardih, ki bo svetovala Komisiji glede objektivnosti in nevtralnosti mnenj Evropske svetovalne skupine za računovodsko poročanje (EFRAG) [3], je Svetovalna skupina za presojo mnenj o računovodskih standardih preučila mnenje EFRAG o potrditvi in svetovala Komisiji, da je mnenje dobro uravnoteženo in objektivno.
International Financial Reporting Standard (IFRS) 4 is amended as set out in the Annex to this Regulation;
Mednarodni standard računovodskega poročanja (MSRP) 4 se spremeni, kakor je navedeno v Prilogi k tej uredbi;
IFRS 7 is amended as set out in the Annex to this Regulation.
MSRP 7 se spremeni, kakor je določeno v Prilogi k tej uredbi.
Each company shall apply the amendments to IFRS 4 and IFRS 7, as set out in the Annex to this Regulation, at the latest, as from the commencement date of its first financial year starting after 31 December 2008.
Posamezna družba začne uporabljati spremembe MSRP 4 in MSRP 7, kakor je navedeno v Prilogi k tej uredbi, najpozneje z začetkom svojega prvega finančnega leta po 31. decembru 2008.
Amendment to International Financial Reporting Standard 4 Insurance Contracts
Spremembe mednarodnega standarda računovodskega poročanja (MSRP) 4 Zavarovalne pogodbe
Amendments to International Financial Reporting Standard 7 Financial Instruments: Disclosures
Spremembe mednarodnega standarda računovodskega poročanja 7 Finančni instrumenti: razkritja
Reproduction allowed within the European Economic Area.
Razmnoževanje je dovoljeno znotraj evropskega gospodarskega prostora.
Amendments to International Financial Reporting Standard 7
Spremembe Mednarodnih standardov računovodskega poročanja 7
Financial instruments: disclosures
Finančni instrumenti: razkritja
Paragraph 27 is amended.
Spremeni se 27. člen.
Paragraphs 27A and 27B are added.
Dodata se 27.A in 27.B člen.
SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE
POMEN FINANČNIH INSTRUMENTOV ZA FINANČNI POLOŽAJ IN USPEŠNOST
Fair value
Poštena vrednost
27 An entity shall disclose for each class of financial instruments the methods and, when a valuation technique is used, the assumptions applied in determining fair values of each class of financial assets or financial liabilities.
27 Podjetje za vsako skupino finančnih instrumentov razkrije metode in, pri uporabi tehnike ocenjevanja vrednosti, predpostavke, ki so bile uporabljene pri določanju poštenih vrednosti posamezne skupine finančnih sredstev ali finančnih obveznosti.
For example, if applicable, an entity discloses information about the assumptions relating to prepayment rates, rates of estimated credit losses, and interest rates or discount rates.
Podjetje na primer, če pride v poštev, razkrije informacije o predpostavkah, ki se nanašajo na višino predujma, višino ocenjenih kreditnih izgub in obrestne mere ali diskontne mere.
If there has been a change in valuation technique, the entity shall disclose that change and the reasons for making it.
Če pride do spremembe v zvezi s tehniko ocenjevanja, podjetje razkrije spremembo in razloge zanjo.
To make the disclosures required by paragraph 27B an entity shall classify fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements.
Za razkritja, ki jih zahteva 27.B člen, podjetje razvrsti meritve poštene vrednosti z uporabo hierarhije poštene vrednosti, ki odraža pomembnost vhodnih podatkov, uporabljenih pri meritvah.
The fair value hierarchy shall have the following levels:
Hierarhija poštene vrednosti ima naslednje ravni:
quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1);
kotirane cene (neprilagojene) na delujočih trgih za enaka sredstva ali obveznosti (Raven 1);
inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (ie as prices) or indirectly (ie derived from prices) (Level 2); and
vložki poleg kotiranih cen, vključenih v Ravni 1, ki so neposredno (tj. kot cene) ali posredno (tj. kot izpeljani iz cen) zaznavni za sredstvo ali obveznosti (Raven 2); ter
inputs for the asset or liability that are not based on observable market data (unobservable inputs) (Level 3).
vložki za sredstvo ali obveznost, ki ne temeljijo na zaznavnih tržnih podatkih (neupoštevani vložki (Raven 3)).
The level in the fair value hierarchy within which the fair value measurement is categorised in its entirety shall be determined on the basis of the lowest level input that is significant to the fair value measurement in its entirety.
Raven v hierarhiji poštene vrednosti, v katero je razvrščena meritev poštene vrednosti v celoti, se določi na podlagi vložka na najnižji ravni, ki je pomemben za meritev poštene vrednosti v celoti.
For this purpose, the significance of an input is assessed against the fair value measurement in its entirety.
V ta namen se pomembnost vložka oceni v primerjavi z izmero poštene vrednosti v celoti.
If a fair value measurement uses observable inputs that require significant adjustment based on unobservable inputs, that measurement is a Level 3 measurement.
Če meritev poštene vrednosti uporablja zaznavne vložke, ki zahtevajo pomembno prilagoditev na podlagi nezaznavnih vložkov, je to meritev po Ravni 3.
Assessing the significance of a particular input to the fair value measurement in its entirety requires judgement, considering factors specific to the asset or liability.
Ocenjevanje pomembnosti posameznega vložka v primerjavi meritve poštene vrednosti v celoti zahteva presojo upoštevanja dejavnikov, značilnih za sredstvo ali obveznost.
For fair value measurements recognised in the statement of financial position an entity shall disclose for each class of financial instruments:
Za meritve poštene vrednosti, pripoznane v izkazu finančnega položaja, mora podjetje za vsako vrsto finančnih instrumentov razkriti:
the level in the fair value hierarchy into which the fair value measurements are categorised in their entirety, segregating fair value measurements in accordance with the levels defined in paragraph 27A.
raven v hierarhiji poštene vrednosti, na katero so razvrščene meritve poštene vrednosti v celoti, z ločenim prikazom meritev poštene vrednosti v skladu z ravnmi iz 27.A člena.
any significant transfers between Level 1 and Level 2 of the fair value hierarchy and the reasons for those transfers.
kakršne koli prenose med Ravnema 1 in 2 po hierarhiji poštene vrednosti ter razloge za te prenose.
Transfers into each level shall be disclosed and discussed separately from transfers out of each level.
Prenosi na posamezno raven morajo biti razkriti in obravnavani ločeno od prenosov s posamezne ravni.
For this purpose, significance shall be judged with respect to profit or loss, and total assets or total liabilities.
V ta namen se mora pomembnost presojati ob upoštevanju poslovnega izida in vseh sredstev ali vseh obveznosti.
for fair value measurements in Level 3 of the fair value hierarchy, a reconciliation from the beginning balances to the ending balances, disclosing separately changes during the period attributable to the following:
za meritve poštene vrednosti na Ravni 3 hierarhije poštene vrednosti uskladitev od začetnih bilanc do končnih bilanc, pri čemer se ločeno razkrijejo spremembe med obdobji, ki se nanašajo na:
total gains or losses for the period recognised in profit or loss, and a description of where they are presented in the statement of comprehensive income or the separate income statement (if presented);
vse dobičke in izgube za obdobje, pripoznane v poslovnem izidu, in opis, kje so predstavljeni v izkazu vseobsegajočega donosa ali v ločenem izkazu poslovnega izida (če je predstavljen);
total gains or losses recognised in other comprehensive income;
vse dobičke in izgube, pripoznane v drugem vseobsegajočem donosu;
purchases, sales, issues and settlements (each type of movement disclosed separately); and
nakupe, prodaje, izdaje in poravnave (vsaka vrsta premika se pripozna ločeno); ter
transfers into or out of Level 3 (eg transfers attributable to changes in the observability of market data) and the reasons for those transfers.
prenose na Raven 3 ali z nje (npr. prenose, ki se nanašajo na spremembe zaznavnosti tržnih podatkov) in razloge za te prenose.
For significant transfers, transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3.
Pri pomembnih prenosih se morajo prenosi na Raven 3 razkriti in obravnavati ločeno od prenosov z Ravni 3.
the amount of total gains or losses for the period in (c)(i) above included in profit or loss that are attributable to gains or losses relating to those assets and liabilities held at the end of the reporting period and a description of where those gains or losses are presented in the statement of comprehensive income or the separate income statement (if presented).
znesek vseh dobičkov ali izgub za obdobje v (c)(i) zgoraj, vključen v poslovni izid, ki se nanaša na dobičke ali izgube v zvezi s sredstvi in obveznostmi, na koncu poročevalnega obdobja, in opis, kje so ti dobički ali izgube predstavljeni v izkazu vseobsegajočega donosa ali ločenem izkazu poslovnega izida (če je predstavljen).
for fair value measurements in Level 3, if changing one or more of the inputs to reasonably possible alternative assumptions would change fair value significantly, the entity shall state that fact and disclose the effect of those changes.
za meritve poštene vrednosti na Ravni 3, če bi sprememba enega ali več vložkov na razumno mogočo drugo predpostavko pomembno spremenila pošteno vrednost, mora podjetje navesti to dejstvo in razkriti učinke teh sprememb.
The entity shall disclose how the effect of a change to a reasonably possible alternative assumption was calculated.
Podjetje mora razkriti, kako je bil izračunan učinek sprememb na razumno mogočo drugo predpostavko.