natgillin/translations-raw huggingface dataset:
IFRIC INTERPRETATION 12
POJASNILO OPMSRP 12
Service Concession Arrangements
Dogovori o koncesiji storitev
Framework for the Preparation and Presentation of Financial Statements
Okvirna navodila za pripravljanje in predstavljanje računovodskih izkazov
IFRS 1 First-time Adoption of International Financial Reporting Standards
MSRP 1 – Prva uporaba Mednarodnih standardov računovodskega poročanja
IFRS 7 Financial Instruments: Disclosures
MSRP 7 Finančni inštrumenti: Razkritja
IAS 17 Leases
MRS 17 – Najemi
IAS 18 Revenue
MRS 18 – Prihodki
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
MRS 20 – Obračunavanje državnih podpor in razkrivanje državne pomoči
IAS 23 Borrowing Costs
MRS 23 – Stroški izposojanja
IAS 32 Financial Instruments: Presentation
MRS 32 Finančni inštrumenti: Predstavitev
IAS 39 Financial Instruments: Recognition and Measurement
MRS 39 Finančni inštrumenti: Pripoznavanje in merjenje
IFRIC 4 Determining whether an Arrangement contains a Lease
OPMSRP 4 Določanje ali dogovor vsebuje najem
SIC-29 Disclosure — Service Concession Arrangements
SOP-29 Razkritje – Dogovori o koncesiji storitev
1 In many countries, infrastructure for public services — such as roads, bridges, tunnels, prisons, hospitals, airports, water distribution facilities, energy supply and telecommunication networks — has traditionally been constructed, operated and maintained by the public sector and financed through public budget appropriation.
1 V številnih državah infrastrukturo za javne storitve – kot so ceste, mostovi, tuneli, zapori, bolnišnice, letališča, naprave in objekti za distribucijo vode, oskrba z energijo in telekomunikacijska omrežja – tradicionalno gradi, upravlja in vzdržuje javni sektor, financira pa se z dodeljenimi javnimi proračunskimi sredstvi.
2 In some countries, governments have introduced contractual service arrangements to attract private sector participation in the development, financing, operation and maintenance of such infrastructure.
2 V nekaterih državah so vlade uvedle dogovore o pogodbenih storitvah, da bi v razvoj, financiranje, upravljanje in vzdrževanje take infrastrukture pritegnile zasebni sektor.
The infrastructure may already exist, or may be constructed during the period of the service arrangement.
Infrastruktura morebiti že obstaja ali pa bo v obdobju dogovora o storitvah zgrajena.
An arrangement within the scope of this Interpretation typically involves a private sector entity (an operator) constructing the infrastructure used to provide the public service or upgrading it (for example, by increasing its capacity) and operating and maintaining that infrastructure for a specified period of time.
Dogovor v tem pojasnilu praviloma vključuje osebo zasebnega sektorja (upravljavec), ki gradi ali posodablja infrastrukturo, ki se uporablja za opravljanje javne storitve (na primer s povečanjem zmogljivosti infrastrukture), in to infrastrukturo upravlja in vzdržuje za določeno obdobje.
The operator is paid for its services over the period of the arrangement.
Upravljavec je za svoje storitve plačan v obdobju dogovora.
The arrangement is governed by a contract that sets out performance standards, mechanisms for adjusting prices, and arrangements for arbitrating disputes.
Dogovor ureja pogodba, ki določa standarde izvedbe, mehanizme za prilagajanje cen in dogovore o odločanju v primeru sporov.
Such an arrangement is often described as a ‘build-operate-transfer’, a ‘rehabilitate-operate-transfer’ or a ‘public-to-private’ service concession arrangement.
Taka ureditev se pogosto imenuje dogovor o koncesiji storitev „izgradi-upravljaj-prenesi“, „saniraj-upravljaj-prenesi“ ali „javno v zasebno“.
3 A feature of these service arrangements is the public service nature of the obligation undertaken by the operator.
3 Značilnost teh dogovorov o storitvah je narava javne storitve obveze, ki jo prevzame upravljavec.
Public policy is for the services related to the infrastructure to be provided to the public, irrespective of the identity of the party that operates the services.
Javna politika nudi storitve, ki se nanašajo na infrastrukturo, ki jo je treba zagotavljati javnosti, ne glede na identiteto stranke, ki opravlja storitve.
The service arrangement contractually obliges the operator to provide the services to the public on behalf of the public sector entity.
Dogovor o storitvah pogodbeno zavezuje upravljavca, da opravlja storitve za javnost v imenu osebe javnega sektorja.
Other common features are:
Druge skupne značilnosti so:
the party that grants the service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity to which the responsibility for the service has been devolved.
stranka, ki daje dogovor o storitvah (dajalec koncesije) je oseba javnega sektorja, vključno z vladnim organom ali oseba zasebnega sektorja, na katero je bila prenesena odgovornost za storitve.
the operator is responsible for at least some of the management of the infrastructure and related services and does not merely act as an agent on behalf of the grantor.
upravljavec je odgovoren vsaj za del upravljanja infrastrukture in s tem povezanih storitev in ne deluje le kot zastopnik v imenu dajalca koncesije.
the contract sets the initial prices to be levied by the operator and regulates price revisions over the period of the service arrangement.
pogodba določa začetne cene, ki jih upravljavec obračunava in ureja spreminjanje cen v obdobju dogovora o storitvah.
the operator is obliged to hand over the infrastructure to the grantor in a specified condition at the end of the period of the arrangement, for little or no incremental consideration, irrespective of which party initially financed it.
upravljavec je dolžan dajalcu koncesije infrastrukturo izročiti v določenem stanju ob koncu obdobja dogovora za nizko dodatno nadomestilo ali brez nadomestila, ne glede na to katera stranka je prvotno infrastrukturo financirala.
4 This Interpretation gives guidance on the accounting by operators for public-to-private service concession arrangements.
4 To pojasnilo daje upravljavcem napotke o obračunavanju dogovorov o koncesiji storitev javno v zasebno.
5 This Interpretation applies to public-to-private service concession arrangements if:
5 To pojasnilo se uporablja za dogovore o koncesiji storitev javno v zasebno, če:
the grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price; and
dajalec koncesije nadzira ali ureja, katere storitve mora upravljavec opravljati z infrastrukturo, komu jih mora zagotavljati in po kakšni ceni; in
the grantor controls — through ownership, beneficial entitlement or otherwise — any significant residual interest in the infrastructure at the end of the term of the arrangement.
dajalec koncesije nadzira – prek lastništva, upravičenosti do koristi ali drugače – znaten preostali delež infrastrukture ob koncu obdobja dogovora.
6 Infrastructure used in a public-to-private service concession arrangement for its entire useful life (whole of life assets) is within the scope of this Interpretation if the conditions in paragraph 5(a) are met.
6 Za infrastrukturo, ki se uporablja v dogovoru o koncesiji storitev javno v zasebno celotno življenjsko dobo (celotno življenje sredstev), se to pojasnilo uporablja, če so izpolnjeni pogoji iz odstavka 5(a).
Paragraphs AG1–AG8 provide guidance on determining whether, and to what extent, public-to-private service concession arrangements are within the scope of this Interpretation.
Odstavki AG1–AG8 dajejo napotke glede določanja, kdaj in do kakšnega obsega dogovori o koncesiji storitev javno v zasebno spadajo v področje tega pojasnila.
7 This Interpretation applies to both:
7 To pojasnilo se uporablja za:
infrastructure that the operator constructs or acquires from a third party for the purpose of the service arrangement; and
infrastrukturo, ki jo upravljavec zgradi ali pridobi od tretje osebe za namen dogovora o storitvah; in
existing infrastructure to which the grantor gives the operator access for the purpose of the service arrangement.
obstoječo infrastrukturo, do katere upravljavec od dajalca koncesije dobi dostop za namen dogovora o storitvah.
8 This Interpretation does not specify the accounting for infrastructure that was held and recognised as property, plant and equipment by the operator before entering the service arrangement.
8 To pojasnilo ne določa obračunavanja infrastrukture, ki jo je upravljavec imel pred sklenitvijo dogovora o storitvah in ki je bila pripoznana kot opredmetena osnovna sredstva.
The derecognition requirements of IFRSs (set out in IAS 16) apply to such infrastructure.
Za tako infrastrukturo se uporabljajo zahteve odprave pripoznanja iz MSRP (določene v MRS 16).
9 This Interpretation does not specify the accounting by grantors.
9 To pojasnilo ne določa računovodenja s strani dajalca koncesije.
10 This Interpretation sets out general principles on recognising and measuring the obligations and related rights in service concession arrangements.
10 To pojasnilo določa glavna načela za pripoznanje in merjenje obvez in povezanih pravic v dogovorih o koncesiji storitev.
Requirements for disclosing information about service concession arrangements are in SIC-29 Service Concession Arrangements: Disclosures.
Zahteve za razkrivanje informacij o dogovorih o koncesiji storitev so v SOP 29- Dogovori o koncesiji storitev: Razkritje.
The issues addressed in this Interpretation are:
To pojasnilo obravnava naslednja vprašanja:
treatment of the operator’s rights over the infrastructure;
obravnavanje pravic upravljavca nad infrastrukturo;
recognition and measurement of arrangement consideration;
pripoznavanje in merjenje nadomestila dogovora;
construction or upgrade services;
storitve gradnje ali posodobitve;
operation services;
obratovanje;
borrowing costs;
stroške izposojanja;
subsequent accounting treatment of a financial asset and an intangible asset; and
kasnejše računovodsko obravnavanje finančnega sredstva in neopredmetenega sredstva; in
items provided to the operator by the grantor.
postavke, ki jih upravljavcu zagotovi dajalec koncesije.
Treatment of the operator’s rights over the infrastructure
Obravnavanje pravic upravljavca nad infrastrukturo
11 Infrastructure within the scope of this Interpretation shall not be recognised as property, plant and equipment of the operator because the contractual service arrangement does not convey the right to control the use of the public service infrastructure to the operator.
11 Infrastruktura, ki spada v področje tega pojasnila, se ne pripozna kot opredmetena osnovna sredstva upravljavca, ker dogovor o pogodbenih storitvah na upravljavca ne prenaša pravice do nadzora uporabe infrastrukture za javne storitve.
The operator has access to operate the infrastructure to provide the public service on behalf of the grantor in accordance with the terms specified in the contract.
Upravljavec ima dostop do upravljanja infrastrukture, da opravlja javno storitev v imenu dajalca koncesije v skladu s pogoji, določenimi v pogodbi.
Recognition and measurement of arrangement consideration
Pripoznavanje in merjenje nadomestila dogovora
12 Under the terms of contractual arrangements within the scope of this Interpretation, the operator acts as a service provider.
12 V skladu s pogoji pogodbenega dogovora, ki spada v področje tega pojasnila, upravljavec deluje kot izvajalec storitve.
The operator constructs or upgrades infrastructure (construction or upgrade services) used to provide a public service and operates and maintains that infrastructure (operation services) for a specified period of time.
Upravljavec izgradi ali posodobi infrastrukturo (storitve izgradnje ali posodobitve), ki se uporablja za opravljanje javne storitve, ter to infrastrukturo upravlja in vzdržuje (obratovanje) za določeno obdobje.
13 The operator shall recognise and measure revenue in accordance with IASs 11 and 18 for the services it performs.
13 Upravljavec pripozna in meri prihodke v skladu z MRS 11 in 18 za storitve, ki jih opravlja.
If the operator performs more than one service (i.e. construction or upgrade services and operation services) under a single contract or arrangement, consideration received or receivable shall be allocated by reference to the relative fair values of the services delivered, when the amounts are separately identifiable.
Če upravljavec opravlja več kot eno storitev (tj. storitve izgradnje ali posodobitve in obratovanje) na podlagi ene same pogodbe ali dogovora, se prejeto nadomestilo ali terjatve nadomestil razporedi s sklicevanjem na relativne poštene vrednosti opravljenih storitev, kadar je zneske mogoče ločeno opredeliti.
The nature of the consideration determines its subsequent accounting treatment.
Narava nadomestila določa njegovo poznejšo računovodsko obravnavo.
The subsequent accounting for consideration received as a financial asset and as an intangible asset is detailed in paragraphs 23–26 below.
Poznejše obračunavanje prejetega nadomestila kot finančnega sredstva ali kot neopredmetenega sredstva je podrobno opisano v odstavkih 23–26 spodaj.
Construction or upgrade services
Storitve gradnje ali posodobitve
14 The operator shall account for revenue and costs relating to construction or upgrade services in accordance with IAS 11.
14 Upravljavec obračunava prihodek in stroške v zvezi s storitvami gradnje ali posodobitve v skladu z MRS 11.
Consideration given by the grantor to the operator
Nadomestilo, ki ga dajalec koncesije da upravljavcu
15 If the operator provides construction or upgrade services the consideration received or receivable by the operator shall be recognised at its fair value.
15 Če upravljavec opravi storitve gradnje ali posodobitve, prejeto nadomestilo ali terjatev nadomestila upravljavec pripozna po njegovi pošteni vrednosti.
The consideration may be rights to:
Nadomestilo je lahko pravica do:
a financial asset, or
finančnega sredstva ali
an intangible asset.
neopredmeteno sredstvo.
16 The operator shall recognise a financial asset to the extent that it has an unconditional contractual right to receive cash or another financial asset from or at the direction of the grantor for the construction services; the grantor has little, if any, discretion to avoid payment, usually because the agreement is enforceable by law.
16 Upravljavec pripozna finančno sredstvo le kolikor ima brezpogojno pogodbeno pravico prejeti denarna sredstva ali drugo finančno sredstvo dajalca koncesije ali po njegovem naročilu za storitve izgradnje; dajalec koncesije ima malo, če sploh kaj, diskrecijske pravice izogibati se plačilu, običajno zato, ker je sporazum zakonsko izvršljiv.
The operator has an unconditional right to receive cash if the grantor contractually guarantees to pay the operator (a) specified or determinable amounts or (b) the shortfall, if any, between amounts received from users of the public service and specified or determinable amounts, even if payment is contingent on the operator ensuring that the infrastructure meets specified quality or efficiency requirements.
Upravljavec ima brezpogojno pravico prejeti denarna sredstva, če dajalec koncesije pogodbeno zagotavlja, da bo upravljavcu plačal (a) določene ali določljive zneske ali (b) morebitni primanjkljaj med zneski, prejetimi od uporabnikov javne storitve in določenimi ali določljivimi zneski, tudi če je plačilo odvisno od upravljavčevega zagotavljanja, da infrastruktura izpolnjuje določene zahteve glede kakovosti ali učinkovitosti.
17 The operator shall recognise an intangible asset to the extent that it receives a right (a licence) to charge users of the public service.
17 Upravljavec pripozna neopredmeteno sredstvo, kolikor prejme pravico (dovoljenje), da uporabnikom zaračunava javno storitev.
A right to charge users of the public service is not an unconditional right to receive cash because the amounts are contingent on the extent that the public uses the service.
Pravica uporabnikom zaračunavati javno storitev ni brezpogojna pravica prejeti denarna sredstva, ker so zneski odvisni od obsega, v katerem javnost storitev uporablja.
18 If the operator is paid for the construction services partly by a financial asset and partly by an intangible asset it is necessary to account separately for each component of the operator’s consideration.
18 Če je upravljavec plačan za storitve gradnje deloma s finančnim sredstvom in deloma z neopredmetenim sredstvom, je treba vsako sestavino upravljavčevega nadomestila obračunati ločeno.
The consideration received or receivable for both components shall be recognised initially at the fair value of the consideration received or receivable.
Prejeto nadomestilo ali terjatev nadomestila za obe sestavini se na začetku pripozna po pošteni vrednosti prejetega nadomestila ali terjatve nadomestila.
19 The nature of the consideration given by the grantor to the operator shall be determined by reference to the contract terms and, when it exists, relevant contract law.
19 Narava nadomestila, ki ga upravljavcu da dajalec koncesije, se določi s sklicevanjem na pogodbene pogoje in ustrezno pogodbeno pravo, če obstaja.
Operation services
Obratovanje
20 The operator shall account for revenue and costs relating to operation services in accordance with IAS 18.
20 Upravljavec obračunava prihodke in stroške, povezane z obratovanjem, v skladu z MRS 18.
Contractual obligations to restore the infrastructure to a specified level of serviceability
Pogodbene obveze obnoviti infrastrukturo, da doseže določeno raven uporabnosti
21 The operator may have contractual obligations it must fulfil as a condition of its licence (a) to maintain the infrastructure to a specified level of serviceability or (b) to restore the infrastructure to a specified condition before it is handed over to the grantor at the end of the service arrangement.
21 Upravljavec ima lahko pogodbene obveze, ki jih mora izpolniti kot pogoj za dovoljenje (a) ohranjati infrastrukturo na določeni ravni uporabnosti ali (b) obnoviti infrastrukturo do določenega stanja preden jo izroči dajalcu koncesije ob koncu dogovora o storitvah.
These contractual obligations to maintain or restore infrastructure, except for any upgrade element (see paragraph 14), shall be recognised and measured in accordance with IAS 37, i.e. at the best estimate of the expenditure that would be required to settle the present obligation at the balance sheet date.
Te pogodbene obveze vzdrževati ali obnoviti infrastrukturo, razen elementa posodobitve (glej odstavek 4), se pripoznajo in merijo v skladu z MRS 37, tj. najboljša ocena izdatkov, potrebnih za poravnavo sedanje obveze na datum bilance stanja.
Borrowing costs incurred by the operator
Stroški izposojanja, ki jih ima upravljavec
22 In accordance with IAS 23, borrowing costs attributable to the arrangement shall be recognised as an expense in the period in which they are incurred unless the operator has a contractual right to receive an intangible asset (a right to charge users of the public service).
22 V skladu z MRS 23 se stroški izposojanja, ki jih je mogoče pripisati dogovoru, pripoznajo kot odhodki v obdobju, v katerem nastanejo, razen če ima upravljavec pogodbeno pravico prejeti neopredmeteno sredstvo (pravico uporabnikom zaračunavati javno storitev).
In this case borrowing costs attributable to the arrangement shall be capitalised during the construction phase of the arrangement in accordance with that Standard.
V tem primeru se stroški izposojanja, ki jih je mogoče pripisati dogovoru, usredstvijo v fazi gradnje dogovora v skladu s tem standardom.
Financial asset
Finančno sredstvo
23 IASs 32 and 39 and IFRS 7 apply to the financial asset recognised under paragraphs 16 and 18.
23 MRS 32 in 39 ter MSRP 7 se uporabljajo za finančno sredstvo, pripoznano na podlagi odstavkov 16 in 18.
24 The amount due from or at the direction of the grantor is accounted for in accordance with IAS 39 as:
24 Znesek, ki ga dolguje dajalec koncesije ali ki je dolgovan po njegovem naročilu, se obračuna v skladu z MRS 39 kot:
a loan or receivable;
posojilo ali terjatev;
an available-for-sale financial asset; or
za prodajo razpoložljivo finančno sredstvo; ali
if so designated upon initial recognition, a financial asset at fair value through profit or loss, if the conditions for that classification are met.
če je tako določeno ob začetnem pripoznanju, finančno sredstvo po pošteni vrednosti prek poslovnega izida, če so izpolnjeni pogoji za to razvrstitev.
25 If the amount due from the grantor is accounted for either as a loan or receivable or as an available-for-sale financial asset, IAS 39 requires interest calculated using the effective interest method to be recognised in profit or loss.
25 Če se znesek, ki ga dolguje dajalec koncesije, obračuna kot posojilo ali kot terjatev ali kot za prodajo razpoložljivo finančno sredstvo, MRS 39 zahteva, da se obresti, izračunane po metodi veljavnih obresti, pripoznajo v poslovnem izidu.
Intangible asset
Neopredmeteno sredstvo
26 IAS 38 applies to the intangible asset recognised in accordance with paragraphs 17 and 18.
26 MRS 38 se uporablja za neopredmeteno sredstvo, pripoznano v skladu z odstavkoma 17 in 18.
Paragraphs 45–47 of IAS 38 provide guidance on measuring intangible assets acquired in exchange for a non-monetary asset or assets or a combination of monetary and non-monetary assets.
Odstavki 45–47 MRS 38 dajejo napotke o merjenju neopredmetenih sredstev, pridobljenih z zamenjavo za nedenarno sredstvo ali sredstva ali kombinacijo denarnih in nedenarnih sredstev.
Items provided to the operator by the grantor
Postavke, ki jih upravljavcu zagotovi dajalec koncesije
27 In accordance with paragraph 11, infrastructure items to which the operator is given access by the grantor for the purposes of the service arrangement are not recognised as property, plant and equipment of the operator.
27 V skladu z odstavkom 11, postavke infrastrukture, do katerih dajalec koncesije upravljavcu da dostop za namene dogovora o storitvah, niso pripoznane kot opredmetena sredstva upravljavca.
The grantor may also provide other items to the operator that the operator can keep or deal with as it wishes.
Dajalec koncesije lahko upravljavcu zagotovi tudi druge postavke, ki jih upravljavec lahko zadrži ali z njimi naredi, kar želi.
If such assets form part of the consideration payable by the grantor for the services, they are not government grants as defined in IAS 20.
Če taka sredstva predstavljajo del nadomestila, ki jih dajalec koncesije plača za storitve, niso državna podpora, kakor je opredeljena v MRS 20.
They are recognised as assets of the operator, measured at fair value on initial recognition.
Pripoznana so kot sredstva upravljavca, ki se pri začetnem pripoznanju merijo po pošteni vrednosti.
The operator shall recognise a liability in respect of unfulfilled obligations it has assumed in exchange for the assets.
Upravljavec pripozna obveznost v zvezi z neizpolnjenimi obvezami, ki jih je prevzel v zamenjavo za sredstva.
28 An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2008.
28 Podjetje začne uporabljati to pojasnilo za letna obračunska obdobja, ki se začnejo 1. januarja 2008 ali pozneje.
If an entity applies this Interpretation for a period beginning before 1 January 2008, it shall disclose that fact.
Če podjetje uporablja to pojasnilo za obdobje pred 1. januarjem 2008, mora to razkriti.
29 Subject to paragraph 30, changes in accounting policies are accounted for in accordance with IAS 8, i.e. retrospectively.
29 Ob upoštevanju odstavka 30, se spremembe računovodskih usmeritev obračunajo v skladu z MRS, to je za nazaj.
30 If, for any particular service arrangement, it is impracticable for an operator to apply this Interpretation retrospectively at the start of the earliest period presented, it shall:
30 Če za posamezen dogovor o storitvah za upravljavca uporaba tega pojasnila za nazaj na začetku prvega predstavljenega obdobja praktično ni izvedljiva, upravljavec:
recognise financial assets and intangible assets that existed at the start of the earliest period presented;
pripozna finančna sredstva in neopredmetena sredstva, ki so obstajala na začetku prvega predstavljenega obdobja;