natgillin/translations-raw huggingface dataset:
The consideration transferred may include assets or liabilities of the acquirer that have carrying amounts that differ from their fair values at the acquisition date (for example, non-monetary assets or a business of the acquirer).
Preneseno nadomestilo lahko vključuje prevzemnikova sredstva ali obveznosti, katerih knjigovodske vrednosti se razlikujejo od njihovih poštenih vrednosti na datum prevzema (na primer nedenarna sredstva ali poslovni subjekt prevzemnika).
If so, the acquirer shall remeasure the transferred assets or liabilities to their fair values as of the acquisition date and recognise the resulting gains or losses, if any, in profit or loss.
Če je tako, mora prevzemnik ponovno izmeriti prenesena sredstva ali obveznosti po njihovih poštenih vrednostih na datum prevzema in morebitni nastali dobiček ali izgubo pripoznati v poslovnem izidu.
However, sometimes the transferred assets or liabilities remain within the combined entity after the business combination (for example, because the assets or liabilities were transferred to the acquiree rather than to its former owners), and the acquirer therefore retains control of them.
Včasih pa prenesena sredstva ali obveznosti po poslovni združitvi ostanejo v združenem podjetju (na primer zato, ker so bila sredstva ali obveznosti prenesena v prevzeto podjetje in ne njegovim nekdanjim lastnikom) in zato prevzemnik zadrži obvladovanje nad njimi.
In that situation, the acquirer shall measure those assets and liabilities at their carrying amounts immediately before the acquisition date and shall not recognise a gain or loss in profit or loss on assets or liabilities it controls both before and after the business combination.
V takšnem primeru mora prevzemnik ta sredstva in obveznosti meriti po njihovi knjigovodski vrednosti neposredno pred datumom prevzema in dobička ali izgube iz sredstev ali obveznosti, ki jih obvladuje pred in po poslovni združitvi, ne pripozna v poslovnem izidu.
Contingent consideration
Pogojno nadomestilo
The consideration the acquirer transfers in exchange for the acquiree includes any asset or liability resulting from a contingent consideration arrangement (see paragraph 37).
Nadomestilo, ki ga prevzemnik prenese v zamenjavo za prevzeto podjetje, vključuje sredstvo ali obveznost, ki je posledica dogovora o pogojnem nadomestilu (glejte 37. člen).
The acquirer shall recognise the acquisition-date fair value of contingent consideration as part of the consideration transferred in exchange for the acquiree.
Prevzemnik mora pripoznati pošteno vrednost pogojnega nadomestila na datum prevzema kot del nadomestila, prenesenega v zamenjavo za prevzeto podjetje.
The acquirer shall classify an obligation to pay contingent consideration as a liability or as equity on the basis of the definitions of an equity instrument and a financial liability in paragraph 11 of IAS 32 Financial Instruments: Presentation, or other applicable IFRSs.
Prevzemnik mora razvrstiti obvezo za plačilo pogojnega nadomestila kot obveznost ali kot lastniški kapital na podlagi opredelitve kapitalskega instrumenta in finančne obveznosti iz 11. člena MRS 32 Finančni instrumenti: Predstavljanje ali drugih veljavnih MSRP.
The acquirer shall classify as an asset a right to the return of previously transferred consideration if specified conditions are met.
Prevzemnik mora kot sredstvo razvrstiti pravico do vrnitve predhodno prenesenega nadomestila, če so izpolnjeni določeni pogoji.
Paragraph 58 provides guidance on the subsequent accounting for contingent consideration.
člen daje napotke o kasnejšem obračunavanju pogojnega nadomestila.
Additional guidance for applying the acquisition method to particular types of business combinations
Dodatni napotki za uporabo prevzemne metode za določene vrste poslovnih združitev
A business combination achieved in stages
Poslovna združitev, izvedena v več stopnjah
An acquirer sometimes obtains control of an acquiree in which it held an equity interest immediately before the acquisition date.
Prevzemnik včasih pridobi obvladovanje nad prevzetim podjetjem, v katerem je neposredno pred datumom prevzema imel delež v lastniškem kapitalu.
For example, on 31 December 20X1, Entity A holds a 35 per cent non-controlling equity interest in Entity B. On that date, Entity A purchases an additional 40 per cent interest in Entity B, which gives it control of Entity B. This IFRS refers to such a transaction as a business combination achieved in stages, sometimes also referred to as a step acquisition.
Na primer, 31. decembra 20X1 ima podjetje A v podjetju B 35-odstotni neobvladujoči delež v lastniškem kapitalu. Na ta datum podjetje A kupi dodatni 40-odstotni delež v podjetju B, s čimer si pridobi obvladovanje podjetja B. Ta MSRP tako transakcijo imenuje poslovna združitev, izvedeno v več stopnjah, včasih pa se imenuje tudi postopni prevzem.
In a business combination achieved in stages, the acquirer shall remeasure its previously held equity interest in the acquiree at its acquisition-date fair value and recognise the resulting gain or loss, if any, in profit or loss.
V poslovni združitvi, izvedeni v več stopnjah, mora prevzemnik ponovno izmeriti pošteno vrednost prejšnjega deleža v lastniškem kapitalu prevzetega podjetja na datum prevzema in morebitni nastali dobiček ali izgubo pripoznati v poslovnem izidu.
In prior reporting periods, the acquirer may have recognised changes in the value of its equity interest in the acquiree in other comprehensive income (for example, because the investment was classified as available for sale).
Prevzemnik je v prejšnjih poročevalnih obdobjih morebiti pripoznal vrednost svojega deleža v lastniškem kapitalu prevzetega podjetja v drugem vseobsegajočem donosu (na primer zato, ker je bila finančna naložba razvrščena kot razpoložljiva za prodajo).
If so, the amount that was recognised in other comprehensive income shall be recognised on the same basis as would be required if the acquirer had disposed directly of the previously held equity interest.
Če je tako, je treba znesek, ki je bil pripoznan v drugem vseobsegajočem donosu, pripoznati enako, kot če bi prevzemnik neposredno odtujil prejšnji prevzemnikov delež v lastniškem kapitalu.
A business combination achieved without the transfer of consideration
Poslovna združitev, izvedena brez prenosa nadomestila
An acquirer sometimes obtains control of an acquiree without transferring consideration.
Prevzemnik včasih pridobi obvladovanje nad prevzetim podjetjem brez prenosa nadomestila.
The acquisition method of accounting for a business combination applies to those combinations.
Za te poslovne združitve se uporablja nakupna metoda.
Such circumstances include:
Take okoliščine vključujejo:
The acquiree repurchases a sufficient number of its own shares for an existing investor (the acquirer) to obtain control.
Prevzeto podjetje odkupi zadostno število lastnih delnic za obstoječega naložbenika (prevzemnika), da pridobi obvladovanje.
Minority veto rights lapse that previously kept the acquirer from controlling an acquiree in which the acquirer held the majority voting rights.
Potečejo manjšinske pravice veta, ki so prej prevzemniku preprečevale obvladovanje prevzetega podjetja, v katerem je prevzemnik imel večinske glasovalne pravice.
The acquirer and acquiree agree to combine their businesses by contract alone.
Prevzemnik in prevzeto podjetje se dogovorita, da bosta svoji podjetji združila samo s pogodbo.
The acquirer transfers no consideration in exchange for control of an acquiree and holds no equity interests in the acquiree, either on the acquisition date or previously.
Prevzemnik ne prenese nobenega nadomestila v zamenjavo za obvladovanje prevzetega podjetja in v prevzetem podjetju nima, ne na datum prevzema, ne prej, nobenega deleža v lastniškem kapitalu.
Examples of business combinations achieved by contract alone include bringing two businesses together in a stapling arrangement or forming a dual listed corporation.
Med primere poslovne združitve, izvedene samo s pogodbo, sodi združevanje dveh podjetij v glaven dogovor ali oblikovanje podjetja, ki nastopa na dveh borzah.
In a business combination achieved by contract alone, the acquirer shall attribute to the owners of the acquiree the amount of the acquiree’s net assets recognised in accordance with this IFRS.
V poslovni združitvi, izvedeni samo s pogodbo, mora prevzemnik lastnikom prevzetega podjetja pripisati znesek čistih sredstev prevzetega podjetja, pripoznan v skladu s tem MSRP.
In other words, the equity interests in the acquiree held by parties other than the acquirer are a non-controlling interest in the acquirer’s post-combination financial statements even if the result is that all of the equity interests in the acquiree are attributed to the non-controlling interest.
Z drugimi besedami, deleži v lastniškem kapitalu prevzetega podjetja, ki jih imajo stranke, ki niso prevzemnik, so neobvladujoči delež v prevzemnikovih računovodskih izkazih po združitvi, tudi če je posledica tega, da so vsi deleži v lastniškem kapitalu prevzetega podjetja pripisani neobvladujočemu deležu.
Measurement period
Obdobje merjenja
If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the acquirer shall report in its financial statements provisional amounts for the items for which the accounting is incomplete.
Če je bilo začetno obračunavanje poslovne združitve ob koncu poročevalnega obdobja, v katerem je prišlo do združitve, nepopolno, mora prevzemnik v svojih računovodskih izkazih poročati začasne zneske za postavke, za katere je obračunavanje nepopolno.
During the measurement period, the acquirer shall retrospectively adjust the provisional amounts recognised at the acquisition date to reflect new information obtained about facts and circumstances that existed as of the acquisition date and, if known, would have affected the measurement of the amounts recognised as of that date.
V obdobju merjenja mora prevzemnik za nazaj prilagoditi začasne zneske, pripoznane na datum prevzema, da odražajo nove informacije o dejstvih in okoliščinah, ki so obstajali na datum prevzema in bi, če bi bili poznani, vplivali na merjenje zneskov, pripoznanih na ta datum.
During the measurement period, the acquirer shall also recognise additional assets or liabilities if new information is obtained about facts and circumstances that existed as of the acquisition date and, if known, would have resulted in the recognition of those assets and liabilities as of that date.
V obdobju merjenja mora prevzemnik pripoznati tudi dodatna sredstva ali obveznosti, če pridobi nove informacije o dejstvih in okoliščinah, ki so obstajali na datum prevzema in bi, če bi bili poznani, vplivali na merjenje zneskov, pripoznanih na ta datum.
The measurement period ends as soon as the acquirer receives the information it was seeking about facts and circumstances that existed as of the acquisition date or learns that more information is not obtainable.
Obdobje merjenja se konča takoj, ko prevzemnik prejme informacije, ki jih je iskal o dejstvih in okoliščinah, ki so obstajali na datum prevzema, ali izve, da ni mogoče dobiti več informacij.
However, the measurement period shall not exceed one year from the acquisition date.
Vendar obdobje merjenja ne sme biti daljše od enega leta po datumu prevzema.
The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination.
Obdobje merjenja je obdobje po datumu prevzema, v katerem prevzemnik lahko prilagodi začasne zneske, pripoznane za poslovno združitev.
The measurement period provides the acquirer with a reasonable time to obtain the information necessary to identify and measure the following as of the acquisition date in accordance with the requirements of this IFRS:
Obdobje merjenja daje prevzemniku dovolj časa za pridobivanje informacij, ki so potrebne za opredelitev in merjenje naslednjega na datum prevzema v skladu z zahtevami tega MSRP:
the identifiable assets acquired, liabilities assumed and any non-controlling interest in the acquiree;
pridobljenih opredeljivih sredstev, prevzetih obveznosti in neobvladujočega deleža v prevzetem podjetju,
the consideration transferred for the acquiree (or the other amount used in measuring goodwill);
nadomestila, prenesenega za prevzeto podjetje (ali drugega zneska, ki se uporablja za merjenje dobrega imena),
in a business combination achieved in stages, the equity interest in the acquiree previously held by the acquirer; and
za poslovno združitev, izvedeno v več stopnjah, prejšnjega prevzemnikovega deleža v lastniškem kapitalu prevzetega podjetja ter
the resulting goodwill or gain on a bargain purchase.
dobrega imena ali dobička, ki je posledica izpogajanega nakupa.
The acquirer shall consider all pertinent factors in determining whether information obtained after the acquisition date should result in an adjustment to the provisional amounts recognised or whether that information results from events that occurred after the acquisition date.
Prevzemnik mora upoštevati vse ustrezne dejavnike, ko določa, ali bi bilo treba zaradi informacij, pridobljenih po datumu prevzema, prilagoditi začasne pripoznane zneske ali pa so te informacije posledica dogodkov, ki so se zgodili po datumu prevzema.
Pertinent factors include the date when additional information is obtained and whether the acquirer can identify a reason for a change to provisional amounts.
Med ustrezne dejavnike spada datum pridobitve dodatnih informacij in ali prevzemnik lahko opredeli razlog za spremembo začasnih zneskov.
Information that is obtained shortly after the acquisition date is more likely to reflect circumstances that existed at the acquisition date than is information obtained several months later.
Informacije, pridobljene kmalu po datumu prevzema, bolj verjetno odražajo okoliščine, ki so obstajale na datum prevzema, kot informacije, pridobljene veliko mesecev pozneje.
For example, unless an intervening event that changed its fair value can be identified, the sale of an asset to a third party shortly after the acquisition date for an amount that differs significantly from its provisional fair value determined at that date is likely to indicate an error in the provisional amount.
Na primer, če se ni vmes zgodilo kaj, kar vpliva na pošteno vrednost sredstva, prodaja tega sredstva tretji osebi kmalu po datumu prevzema za znesek, ki se zelo razlikuje od njegove začasne poštene vrednosti, določene na ta datum, verjetno nakazuje napako v začasnem znesku.
The acquirer recognises an increase (decrease) in the provisional amount recognised for an identifiable asset (liability) by means of a decrease (increase) in goodwill.
Prevzemnik pripozna povečanje (zmanjšanje) začasne vrednosti, pripoznane za opredeljivo sredstvo (obveznost) s pomočjo zmanjšanja (povečanja) dobrega imena.
However, new information obtained during the measurement period may sometimes result in an adjustment to the provisional amount of more than one asset or liability.
Vendar nove informacije, pridobljene v obdobju merjenja, lahko včasih povzročijo prilagoditev začasne vrednosti več kot enega sredstva ali obveznosti.
For example, the acquirer might have assumed a liability to pay damages related to an accident in one of the acquiree’s facilities, part or all of which are covered by the acquiree’s liability insurance policy.
Na primer, prevzemnik je morebiti prevzel obveznost za plačilo odškodnine v zvezi z nesrečo v enem od obratov prevzetega podjetja, ki jo deloma ali v celoti krije polica škodnega zavarovanja prevzetega podjetja.
If the acquirer obtains new information during the measurement period about the acquisition-date fair value of that liability, the adjustment to goodwill resulting from a change to the provisional amount recognised for the liability would be offset (in whole or in part) by a corresponding adjustment to goodwill resulting from a change to the provisional amount recognised for the claim receivable from the insurer.
Če prevzemnik v obdobju merjenja pridobi nove informacije o pošteni vrednosti te obveznosti na datum prevzema, se prilagoditev dobrega imena, ki je posledica spremembe začasnega zneska, pripoznanega za obveznost, pobota (v celoti ali deloma) z ustrezno prilagoditvijo dobrega imena, ki je posledica spremembe začasnega zneska, pripoznanega za terjatve do zavarovatelja.
During the measurement period, the acquirer shall recognise adjustments to the provisional amounts as if the accounting for the business combination had been completed at the acquisition date.
V obdobju merjenja mora prevzemnik pripoznati prilagoditve začasnih zneskov, kot da bi bilo obračunavanje poslovne združitve na datum prevzema zaključeno.
Thus, the acquirer shall revise comparative information for prior periods presented in financial statements as needed, including making any change in depreciation, amortisation or other income effects recognised in completing the initial accounting.
Tako mora prevzemnik po potrebi popraviti primerjalne informacije za prejšnja obdobja, predstavljene v računovodskih izkazih, vključno s spremembami amortizacije ali drugih učinkov na poslovni izid, pripoznanih pri zaključevanju začetnega obračunavanja.
After the measurement period ends, the acquirer shall revise the accounting for a business combination only to correct an error in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
Ko se obdobje merjenja konča, mora prevzemnik popraviti obračunavanje poslovne združitve samo, da popravi napako v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake.
Determining what is part of the business combination transaction
Določanje, kaj je del transakcije poslovne združitve
The acquirer and the acquiree may have a pre-existing relationship or other arrangement before negotiations for the business combination began, or they may enter into an arrangement during the negotiations that is separate from the business combination.
Prevzemnik in prevzeto podjetje sta lahko že pred začetkom pogajanj za poslovno združitev imela odnos ali drug dogovor ali pa sta med pogajanji sklenila dogovor, ki je ločen od poslovne združitve.
In either situation, the acquirer shall identify any amounts that are not part of what the acquirer and the acquiree (or its former owners) exchanged in the business combination, ie amounts that are not part of the exchange for the acquiree.
V obeh primerih mora prevzemnik opredeliti vse zneske, ki niso del tistega, kar sta prevzemnik in prevzeto podjetje (ali njegovi nekdanji lastniki) izmenjala v poslovni združitvi, tj. zneske, ki niso del zamenjav za prevzeto podjetje.
The acquirer shall recognise as part of applying the acquisition method only the consideration transferred for the acquiree and the assets acquired and liabilities assumed in the exchange for the acquiree.
Prevzemnik mora pripoznati kot del uporabe prevzemne metode samo nadomestilo, preneseno za prevzeto podjetje, in pridobljena sredstva in prevzete obveznosti v zamenjavo za prevzeto podjetje.
Separate transactions shall be accounted for in accordance with the relevant IFRSs.
Ločene transakcije je treba obračunati v skladu z ustreznimi MSRP.
A transaction entered into by or on behalf of the acquirer or primarily for the benefit of the acquirer or the combined entity, rather than primarily for the benefit of the acquiree (or its former owners) before the combination, is likely to be a separate transaction.
Transakcija, ki jo sklene prevzemnik ali je sklenjena v njegovem imenu predvsem v korist prevzemnika ali združenega podjetja, in ne predvsem v korist prevzetega podjetja (ali njegovih nekdanjih lastnikov) pred združitvijo, je verjetno ločena transakcija.
The following are examples of separate transactions that are not to be included in applying the acquisition method:
Primeri ločenih transakcij, ki ne smejo biti vključeni v uporabo prevzemne metode, so naslednji:
a transaction that in effect settles pre-existing relationships between the acquirer and acquiree;
transakcija, ki dejansko poravnava prej obstoječi odnos med prevzemnikom in prevzetim podjetjem,
a transaction that remunerates employees or former owners of the acquiree for future services; and
transakcija, ki nagrajuje zaposlence ali nekdanje lastnike prevzetega podjetja za storitve v prihodnje, ter
a transaction that reimburses the acquiree or its former owners for paying the acquirer’s acquisition-related costs.
transakcija, ki je povračilo prevzetemu podjetju ali njegovim nekdanjim lastnikom plačila stroškov prevzemnika v zvezi s prevzemom.
Paragraphs B50–B62 provide related application guidance.
Napotki za uporabo so v B50.– B62. členu.
Acquisition-related costs
Stroški v zvezi s prevzemom
Acquisition-related costs are costs the acquirer incurs to effect a business combination.
Stroški v zvezi s prevzemom so stroški, ki jih ima prevzemnik z izvedbo poslovne združitve.
Those costs include finder’s fees; advisory, legal, accounting, valuation and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and costs of registering and issuing debt and equity securities.
Ti stroški vključujejo honorar za prinosnika posla; honorarje za svetovalne, pravne, računovodske storitve, storitve vrednotenja in druge strokovne ali svetovalne honorarje; splošne upravne stroške, vključno s stroški za vzdrževanje notranjega oddelka za prevzem; in stroške registracije in izdaje dolžniških in lastniških vrednostnih papirjev.
The acquirer shall account for acquisition-related costs as expenses in the periods in which the costs are incurred and the services are received, with one exception.
Prevzemnik mora obračunati stroške v zvezi s prevzemom kot odhodke v obdobjih, ko stroški nastanejo in so storitve prejete, z eno izjemo.
The costs to issue debt or equity securities shall be recognised in accordance with IAS 32 and IAS 39.
Stroški izdaje dolžniških in lastniških vrednostnih papirjev se pripoznajo v skladu z MRS 32 in MRS 39.
SUBSEQUENT MEASUREMENT AND ACCOUNTING
POZNEJŠE MERJENJE IN RAČUNOVODENJE
In general, an acquirer shall subsequently measure and account for assets acquired, liabilities assumed or incurred and equity instruments issued in a business combination in accordance with other applicable IFRSs for those items, depending on their nature.
Na splošno mora prevzemnik pozneje meriti in obračunati pridobljena sredstva, prevzete ali nastale obveznosti ter kapitalske instrumente, izdane v poslovni združitvi v skladu z drugimi veljavnimi MSRP za te postavke, odvisno od njihove narave.
However, this IFRS provides guidance on subsequently measuring and accounting for the following assets acquired, liabilities assumed or incurred and equity instruments issued in a business combination:
Vendar ta MSRP daje napotke o poznejšem merjenju in računovodenju za naslednja pridobljena sredstva, prevzete ali nastale obveznosti ter kapitalske instrumente, izdane v poslovni združitvi:
reacquired rights;
ponovno pridobljene pravice,
contingent liabilities recognised as of the acquisition date;
pogojne obveznosti, pripoznane na datum prevzema,
indemnification assets; and
odškodninska sredstva ter
contingent consideration.
pogojno nadomestilo.
Paragraph B63 provides related application guidance.
Napotki za uporabo so v B63. členu.
A reacquired right recognised as an intangible asset shall be amortised over the remaining contractual period of the contract in which the right was granted.
Ponovno pridobljena pravica, pripoznana kot neopredmeteno sredstvo, se amortizira za preostalo pogodbeno obdobje pogodbe, s katero je bila pravica podeljena.
An acquirer that subsequently sells a reacquired right to a third party shall include the carrying amount of the intangible asset in determining the gain or loss on the sale.
Prevzemnik, ki pozneje proda ponovno pridobljeno pravico tretji osebi, mora vključiti knjigovodsko vrednost neopredmetenega sredstva v določanje dobička ali izgube pri prodaji.