natgillin/translations-raw huggingface dataset:
The acquirer shall make those classifications or designations on the basis of the contractual terms, economic conditions, its operating or accounting policies and other pertinent conditions as they exist at the acquisition date.
Prevzemnik mora te razvrstitve ali določitve narediti na podlagi pogodbenih pogojev, gospodarskih okoliščin, poslovnih ali računovodskih usmeritev in drugih ustreznih pogojev, kot obstajajo na datum prevzema.
In some situations, IFRSs provide for different accounting depending on how an entity classifies or designates a particular asset or liability.
V nekaterih okoliščinah MSRP predvidevajo drugačno računovodenje, odvisno od tega, kako podjetje razvrsti ali določi posamezno sredstvo ali obveznost.
Examples of classifications or designations that the acquirer shall make on the basis of the pertinent conditions as they exist at the acquisition date include but are not limited to:
Primeri razvrstitev ali določitev, ki jih mora prevzemnik narediti na podlagi ustreznih pogojev, kot obstajajo na datum prevzema, vključujejo med drugim tudi:
classification of particular financial assets and liabilities as a financial asset or liability at fair value through profit or loss, or as a financial asset available for sale or held to maturity, in accordance with IAS 39 Financial Instruments: Recognition and Measurement;
razvrščanje posameznih finančnih sredstev in obveznosti kot finančno sredstvo ali obveznost po pošteni vrednosti skozi poslovni izid ali kot finančno sredstvo, razpoložljivo za prodajo ali v posesti do zapadlosti v plačilo, v skladu z MRS 39 Finančni instrumenti: Pripoznavanje in merjenje,
designation of a derivative instrument as a hedging instrument in accordance with IAS 39; and
določitev izpeljanega finančnega instrumenta kot instrumenta za varovanje pred tveganjem v skladu z MRS 39 ter
assessment of whether an embedded derivative should be separated from the host contract in accordance with IAS 39 (which is a matter of ‘classification’ as this IFRS uses that term).
oceno, ali je treba vstavljeni izpeljani finančni instrument ločiti od gostiteljske pogodbe v skladu z MRS 39 (kar je stvar „razvrstitve“, ki je izraz, ki ga uporablja ta MSRP).
This IFRS provides two exceptions to the principle in paragraph 15:
Ta MSRP predvideva dve izjemi od načela v 15. členu:
classification of a lease contract as either an operating lease or a finance lease in accordance with IAS 17 Leases; and
razvrstitev najemne pogodbe bodisi kot poslovni najem bodisi finančni najem v skladu z MRS 17 Najemi ter
classification of a contract as an insurance contract in accordance with IFRS 4 Insurance Contracts.
razvrstitev pogodbe kot zavarovalne pogodbe v skladu z MSRP 4 Zavarovalne pogodbe.
The acquirer shall classify those contracts on the basis of the contractual terms and other factors at the inception of the contract (or, if the terms of the contract have been modified in a manner that would change its classification, at the date of that modification, which might be the acquisition date).
Prevzemnik mora te pogodbe razvrstiti na podlagi pogodbenih pogojev in drugih dejavnikov na začetku pogodbe (ali, če so pogoji pogodbe spremenjeni na način, ki bi spremenil njeno razvrstitev, na datum te spremembe, ki je lahko datum prevzema.
Measurement principle
Načelo merjenja
The acquirer shall measure the identifiable assets acquired and the liabilities assumed at their acquisition-date fair values.
Prevzemnik mora meriti pridobljena opredeljiva sredstva in prevzete obveznosti po pošteni vrednosti na datum prevzema.
For each business combination, the acquirer shall measure any non-controlling interest in the acquiree either at fair value or at the non-controlling interest’s proportionate share of the acquiree’s identifiable net assets.
Za vsako poslovno združitev mora prevzemnik meriti neobvladujoči delež v prevzetem podjetju bodisi po pošteni vrednosti bodisi po sorazmernem delu opredeljivih čistih sredstev prevzetega podjetja neobvladujočega deleža.
Paragraphs B41–B45 provide guidance on measuring the fair value of particular identifiable assets and a non-controlling interest in an acquiree.
Napotki za merjenje poštene vrednosti posameznih opredeljivih sredstev in neobvladujočega deleža v prevzetem podjetju so v B41.–B45. členu.
Paragraphs 24–31 specify the types of identifiable assets and liabilities that include items for which this IFRS provides limited exceptions to the measurement principle.
24.–31. člen določa vrste opredeljivih sredstev in obveznosti, ki vključujejo postavke, za katere ta MSRP določa omejene izjeme od načela merjenja.
Exceptions to the recognition or measurement principles
Izjeme od načel pripoznavanja ali merjenja
This IFRS provides limited exceptions to its recognition and measurement principles.
Ta MSRP določa omejene izjeme od načel pripoznavanja in merjenja.
Paragraphs 22–31 specify both the particular items for which exceptions are provided and the nature of those exceptions.
22.–31. člen določata postavke, za katere so določene izjeme, in naravo teh izjem.
The acquirer shall account for those items by applying the requirements in paragraphs 22–31, which will result in some items being:
Prevzemnik mora te postavke obračunavati z uporabo zahtev v 22.–31. členu, kar povzroči, da so nekatere postavke:
recognised either by applying recognition conditions in addition to those in paragraphs 11 and 12 or by applying the requirements of other IFRSs, with results that differ from applying the recognition principle and conditions.
pripoznane bodisi z uporabo pogojev pripoznavanja in pogojev iz 11. in 12. člena bodisi z uporabo zahtev drugih MSRP, z učinki, ki so drugačni od uporabe načela in pogojev pripoznavanja.
measured at an amount other than their acquisition-date fair values.
merjene v znesku, ki ni njihova poštena vrednost na datum prevzema.
Exception to the recognition principle
Izjeme od načela pripoznavanja
Contingent liabilities
Pogojne obveznosti
IAS 37 Provisions, Contingent Liabilities and Contingent Assets defines a contingent liability as:
MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva opredeljuje pogojno obveznost kot:
a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or
možna obveza, ki izhaja iz preteklih dogodkov in katere obstoj bo potrdila samo pojavitev ali nepojavitev enega ali več negotovih prihodnjih dogodkov, ki jih podjetje ne obvladuje v celoti, ali
a present obligation that arises from past events but is not recognised because:
sedanja obveza, ki izhaja iz preteklih dogodkov, vendar se ne pripozna, ker:
it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or
ni verjetno, da bo pri poravnavi obveze potreben odtok dejavnikov, ki omogočajo gospodarske koristi, ali
the amount of the obligation cannot be measured with sufficient reliability.
zneska obveze ni mogoče izmeriti dovolj zanesljivo.
The requirements in IAS 37 do not apply in determining which contingent liabilities to recognise as of the acquisition date.
Zahteve MRS 37 se ne uporabljajo za določanje, katere pogojne obveznosti pripoznati na datum prevzema.
Instead, the acquirer shall recognise as of the acquisition date a contingent liability assumed in a business combination if it is a present obligation that arises from past events and its fair value can be measured reliably.
Namesto tega mora prevzemnik na datum prevzema pripoznati pogojno obveznost, prevzeto v poslovni združitvi, če je sedanja obveza, ki izhaja iz preteklih dogodkov, in je njeno pošteno vrednost mogoče zanesljivo izmeriti.
Therefore, contrary to IAS 37, the acquirer recognises a contingent liability assumed in a business combination at the acquisition date even if it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation.
Zato prevzemnik, v nasprotju z MRS 37, pripozna pogojno obveznost, prevzeto v poslovni združitvi, na datum prevzema, tudi če ni verjetno, da bo pri poravnavi obveze potreben odtok dejavnikov, ki omogočajo gospodarske koristi.
Paragraph 56 provides guidance on the subsequent accounting for contingent liabilities.
člen daje napotke o kasnejšem obračunavanju pogojnih obveznosti.
Exceptions to both the recognition and measurement principles
Izjeme od načela pripoznavanja in načela merjenja
Income taxes
Davki iz dobička
The acquirer shall recognise and measure a deferred tax asset or liability arising from the assets acquired and liabilities assumed in a business combination in accordance with IAS 12 Income Taxes.
Prevzemnik mora pripoznati in meriti odloženo terjatev za davek ali obveznost za davek, ki izhaja iz pridobljenih sredstev in prevzetih obveznosti v poslovni združitvi v skladu z MRS 12 Davek iz dobička.
The acquirer shall account for the potential tax effects of temporary differences and carryforwards of an acquiree that exist at the acquisition date or arise as a result of the acquisition in accordance with IAS 12.
Prevzemnik mora obračunavati možne davčne učinke začasnih razlik in prenose prevzetega podjetja v naslednje obdobje, ki obstajajo na datum preveza ali so posledica prevzema v skladu z MRS 12.
Employee benefits
Zaslužki zaposlencev
The acquirer shall recognise and measure a liability (or asset, if any) related to the acquiree’s employee benefit arrangements in accordance with IAS 19 Employee Benefits.
Prevzemnik mora pripoznati in meriti obveznost (ali sredstvo, če obstaja), povezano z dogovori prevzetega podjetja o zaslužkih zaposlencev v skladu z MRS 19 Zaslužki zaposlencev.
Indemnification assets
Odškodninska sredstva
The seller in a business combination may contractually indemnify the acquirer for the outcome of a contingency or uncertainty related to all or part of a specific asset or liability.
Prodajalec v poslovni združitvi lahko pogodbeno zahteva od prevzemnika odškodnino za izid možnih izgub ali negotovosti, povezanih z vsemi ali z delom določenega sredstva ali obveznosti.
For example, the seller may indemnify the acquirer against losses above a specified amount on a liability arising from a particular contingency; in other words, the seller will guarantee that the acquirer’s liability will not exceed a specified amount.
Na primer, prodajalec lahko od prevzemnika zahteva odškodnino za izgube nad določenim zneskom za obveznost, ki izhaja iz določenega nepredvidljivega primera; z drugimi besedami, prodajalec jamči, da prevzemnikova obveznost ne bo presegla določenega zneska.
As a result, the acquirer obtains an indemnification asset.
Zato prevzemnik pridobi odškodninsko sredstvo.
The acquirer shall recognise an indemnification asset at the same time that it recognises the indemnified item measured on the same basis as the indemnified item, subject to the need for a valuation allowance for uncollectible amounts.
Prevzemnik mora pripoznati odškodninsko sredstvo ob istem času kot pripozna odškodninsko postavko, merjeno na enaki podlagi kot odškodninska postavka, ob upoštevanju potrebe po popravkih vrednosti za zneske, katerih izterjava ni več verjetna.
Therefore, if the indemnification relates to an asset or a liability that is recognised at the acquisition date and measured at its acquisition-date fair value, the acquirer shall recognise the indemnification asset at the acquisition date measured at its acquisition-date fair value.
Zato mora prevzemnik, če se odškodnina nanaša na sredstvo ali obveznost, pripoznano na datum prevzema in merjeno po pošteni vrednosti na datum prevzema, pripoznati odškodninsko sredstvo na datum prevzema, merjeno po pošteni vrednosti na datum prevzema.
For an indemnification asset measured at fair value, the effects of uncertainty about future cash flows because of collectibility considerations are included in the fair value measure and a separate valuation allowance is not necessary (paragraph B41 provides related application guidance).
Za odškodninsko sredstvo, merjeno po pošteni vrednosti, so učinki negotovosti o prihodnjem denarnem toku zaradi unovčljivosti vključeni v mero poštene vrednosti in ločeni popravek vrednosti ni potreben (B41. člen podaja napotke za uporabo).
In some circumstances, the indemnification may relate to an asset or a liability that is an exception to the recognition or measurement principles.
V nekaterih okoliščinah se odškodnina lahko nanaša na sredstvo ali obveznost, ki je izjema od načela pripoznavanja ali merjenja.
For example, an indemnification may relate to a contingent liability that is not recognised at the acquisition date because its fair value is not reliably measurable at that date.
Na primer, odškodnina se lahko nanaša na pogojno obveznost, ki ni pripoznana na datum prevzema, ker na ta datum njegove poštene vrednosti ni mogoče zanesljivo izmeriti.
Alternatively, an indemnification may relate to an asset or a liability, for example, one that results from an employee benefit, that is measured on a basis other than acquisition-date fair value.
Odškodnina se lahko nanaša tudi na sredstvo ali obveznost, ki na primer izhaja iz zaslužkov zaposlencev in se meri na drugi podlagi in ne po pošteni vrednosti na datum prevzema.
In those circumstances, the indemnification asset shall be recognised and measured using assumptions consistent with those used to measure the indemnified item, subject to management’s assessment of the collectibility of the indemnification asset and any contractual limitations on the indemnified amount.
V takih okoliščinah je odškodninsko sredstvo treba pripoznati in meriti s pomočjo predpostavk, ki so skladne s predpostavkami, ki se uporabljajo za merjenje odškodninske postavke, ob upoštevanju ocene poslovodstva o unovčljivosti odškodninskega sredstva in morebitnih pogodbenih omejitev odškodninskega zneska.
Paragraph 57 provides guidance on the subsequent accounting for an indemnification asset.
V 57. členu so napotki za kasnejše obračunavanje odškodninskega sredstva.
Exceptions to the measurement principle
Izjeme od načela merjenja
Reacquired rights
Ponovno pridobljene pravice
The acquirer shall measure the value of a reacquired right recognised as an intangible asset on the basis of the remaining contractual term of the related contract regardless of whether market participants would consider potential contractual renewals in determining its fair value.
Prevzemnik mora meriti vrednost ponovno pridobljene pravice, pripoznane kot neopredmeteno sredstvo na podlagi preostalih pogodbenih pogojev povezane pogodbe, ne glede na to, ali bi udeleženci trga razmišljali o možnih pogodbenih obnovah pri določanju njene poštene vrednosti.
Paragraphs B35 and B36 provide related application guidance.
Napotki za uporabo so v B35. in B36. členu.
Share-based payment awards
Plačilo na podlagi delnic
The acquirer shall measure a liability or an equity instrument related to the replacement of an acquiree’s share-based payment awards with share-based payment awards of the acquirer in accordance with the method in IFRS 2 Share-based Payment.
Prevzemnik mora meriti obveznost ali kapitalski instrument, ki se nanaša na nadomestitev plačila na podlagi delnic prevzetega podjetja s prevzemnikovim plačilom na podlagi delnic v skladu z metodo iz MSRP 2 Plačilo na podlagi delnic.
(This IFRS refers to the result of that method as the ‘market-based measure’ of the award.)
(Ta MSRP se nanaša na rezultat te metode kot „na tržni meri temelječe“ plačilo.)
Assets held for sale
Sredstva za prodajo
The acquirer shall measure an acquired non-current asset (or disposal group) that is classified as held for sale at the acquisition date in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations at fair value less costs to sell in accordance with paragraphs 15–18 of that IFRS.
Prevzemnik mora meriti pridobljeno nekratkoročno sredstvo (ali skupino za odtujitev), ki je bila razvrščena med sredstva za prodajo na datum prevzema v skladu z MSRP 5 Nekratkoročna sredstva za prodajo in ustavljeno poslovanje po pošteni vrednosti, zmanjšani za stroške prodaje v skladu s 15.–18. členom tega MSRP.
Recognising and measuring goodwill or a gain from a bargain purchase
Pripoznavanje in merjenje dobrega imena ali dobička pri izpogajanem nakupu
The acquirer shall recognise goodwill as of the acquisition date measured as the excess of (a) over (b) below:
Prevzemnik mora pripoznati dobro ime na datum prevzema kot presežek (a) nad (b) spodaj:
the aggregate of:
skupek:
the consideration transferred measured in accordance with this IFRS, which generally requires acquisition-date fair value (see paragraph 37);
prenesenega nadomestila, merjenega v skladu s tem MSRP, ki ponavadi zahteva pošteno vrednost na datum prevzema (glejte 37. člen),
the amount of any non-controlling interest in the acquiree measured in accordance with this IFRS; and
zneska neobvladujočega deleža v prevzetem podjetju, merjenega v skladu s tem MSRP, ter
in a business combination achieved in stages (see paragraphs 41 and 42), the acquisition-date fair value of the acquirer’s previously held equity interest in the acquiree.
v poslovni združitvi, izvedeni v več stopnjah (glejte 41. in 42. člen), poštene vrednosti prejšnjega prevzemnikovega deleža v lastniškem kapitalu prevzetega podjetja na datum prevzema.
the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed measured in accordance with this IFRS.
čisti zneski pridobljenih opredeljivih sredstev in prevzetih obveznosti na datum prevzema, merjeni v skladu s tem MSRP.
In a business combination in which the acquirer and the acquiree (or its former owners) exchange only equity interests, the acquisition-date fair value of the acquiree’s equity interests may be more reliably measurable than the acquisition-date fair value of the acquirer’s equity interests.
V poslovni združitvi, v kateri prevzemnik in prevzeto podjetje (ali njegovi nekdanji lastniki) izmenjajo samo deleže v lastniškem kapitalu, je morebiti poštena vrednost deležev v lastniškem kapitalu prevzetega podjetja na datum prevzema lahko merljiva bolj zanesljivo kot poštena vrednost prevzemnikovih deležev v lastniškem kapitalu na datum prevzema.
If so, the acquirer shall determine the amount of goodwill by using the acquisition-date fair value of the acquiree’s equity interests instead of the acquisition-date fair value of the equity interests transferred.
Če je tako, mora prevzemnik določiti znesek dobrega imena in namesto poštene vrednosti prenesenih deležev v lastniškem kapitalu na datum prevzema uporabiti pošteno vrednost deležev v lastniškem kapitalu prevzetega podjetja na datum prevzema.
To determine the amount of goodwill in a business combination in which no consideration is transferred, the acquirer shall use the acquisition-date fair value of the acquirer’s interest in the acquiree determined using a valuation technique in place of the acquisition-date fair value of the consideration transferred (paragraph 32(a)(i)).
Pri določanju dobrega imena v poslovni združitvi, v kateri ni prenesenih nadomestil, mora prevzemnik namesto poštene vrednosti prenesenih nadomestil na datum prevzema (glejte 32.(a)(i) člen) uporabiti pošteno vrednost prevzemnikovih deležev v lastniškem kapitalu prevzetega podjetja na datum prevzema, ki je določena s pomočjo tehnike ocenjevanja vrednosti.
Paragraphs B46–B49 provide related application guidance.
Napotki za uporabo so v B46.–B49. členu.
Bargain purchases
Izpogajani nakupi
Occasionally, an acquirer will make a bargain purchase, which is a business combination in which the amount in paragraph 32(b) exceeds the aggregate of the amounts specified in paragraph 32(a).
Prevzemnik občasno opravi izpogajan nakup, ki je poslovna združitev, v kateri znesek iz 32.(b) člena presega skupek zneskov, določenih v 32.(a) členu.
If that excess remains after applying the requirements in paragraph 36, the acquirer shall recognise the resulting gain in profit or loss on the acquisition date.
Če ta presežek ostane po uporabi zahtev iz 36. člena, mora prevzemnik pripoznati nastali dobiček v poslovnem izidu na datum prevzema.
The gain shall be attributed to the acquirer.
Dobiček je treba pripisati prevzemniku.
A bargain purchase might happen, for example, in a business combination that is a forced sale in which the seller is acting under compulsion.
Izpogajan nakup se na primer lahko zgodi, ko je poslovna združitev prisilna prodaja, v kateri prodajalec deluje pod prisilo.
However, the recognition or measurement exceptions for particular items discussed in paragraphs 22–31 may also result in recognising a gain (or change the amount of a recognised gain) on a bargain purchase.
Vendar izjeme pri pripoznanju ali merjenju za določene postavke, obravnavane v 22.–31. členu tudi lahko povzročijo pripoznanje dobička (ali spremembo zneska pripoznanega dobička) od izpogajanega nakupa.
Before recognising a gain on a bargain purchase, the acquirer shall reassess whether it has correctly identified all of the assets acquired and all of the liabilities assumed and shall recognise any additional assets or liabilities that are identified in that review.
Prevzemnik mora pred pripoznanjem dobička od izpogajanega nakupa ponovno presoditi, ali je pravilno opredelil vsa pridobljena sredstva in vse prevzete obveznosti, in pripoznati vsa dodatna sredstva ali obveznosti, opredeljene v tem pregledu.
The acquirer shall then review the procedures used to measure the amounts this IFRS requires to be recognised at the acquisition date for all of the following:
Nato mora prevzemnik pregledati postopke, ki se uporabljajo za merjenje zneskov, za katere ta MSRP zahteva pripoznanje na datum prevzema za:
the identifiable assets acquired and liabilities assumed;
pridobljena opredeljiva sredstva in prevzete obveznosti,
the non-controlling interest in the acquiree, if any;
neobvladujoč delež v prevzetem podjetju, če obstaja,
for a business combination achieved in stages, the acquirer’s previously held equity interest in the acquiree; and
za poslovno združitev, izvedeno v več stopnjah, prejšnji prevzemnikov delež v lastniškem kapitalu prevzetega podjetja ter
the consideration transferred.
preneseno nadomestilo.
The objective of the review is to ensure that the measurements appropriately reflect consideration of all available information as of the acquisition date.
Cilj tega pregleda je zagotoviti, da merjeno ustrezno odraža nadomestilo vseh razpoložljivih informacij na datum prevzema.
Consideration transferred
Preneseno nadomestilo
The consideration transferred in a business combination shall be measured at fair value, which shall be calculated as the sum of the acquisition-date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer to former owners of the acquiree and the equity interests issued by the acquirer.
Nadomestilo, preneseno v poslovni združitvi, je treba meriti po pošteni vrednosti, ki se izračuna kot vsota poštenih vrednosti na datum prevzema sredstev, ki jih je prenesel prevzemnik, obveznosti, ki prevzemniku nastanejo do nekdanjih lastnikov prevzetega podjetja, in deležev v lastniškem kapitalu, ki jih izda prevzemnik.
(However, any portion of the acquirer’s share-based payment awards exchanged for awards held by the acquiree’s employees that is included in consideration transferred in the business combination shall be measured in accordance with paragraph 30 rather than at fair value.)
(Vendar je treba vsak del prevzemnikovega plačila na podlagi delnic v zamenjavo za plačila, ki jih imajo zaposlenci prevzetega podjetja, ki je vključeno v preneseno nadomestilo v poslovni združitvi, meriti v skladu s 30. členom in ne po pošteni vrednosti).
Examples of potential forms of consideration include cash, other assets, a business or a subsidiary of the acquirer, contingent consideration, ordinary or preference equity instruments, options, warrants and member interests of mutual entities.
Primeri možnih oblik nadomestila so denar, druga sredstva, poslovni subjekt ali odvisno podjetje prevzemnika, pogojno nadomestilo, navadni ali prednostni kapitalski instrumenti, opcije, nakupni boni in deleži članov vzajemnih podjetij.