natgillin/translations-raw huggingface dataset:
The amendments result from proposals that were contained in an exposure draft of proposed amendments to IAS 32 and IAS 1—Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation published in June 2006.
Spremembe temeljijo na predlogih, vključenih v osnutek za razpravo o predlaganih spremembah MRS 32 in MRS 1 – Finančni instrumenti, prodajljivi po pošteni vrednosti, in obveznosti, ki izhajajo iz prenehanja obstoja, ki je bil objavljen junija 2006.
Entities shall apply these amendments for annual periods beginning on or after 1 January 2009.
Podjetja uporabljajo te spremembe za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
If entities apply these amendments for an earlier period, they shall disclose that fact.
Če podjetja uporabijo te spremembe za obdobje pred tem datumom, ta podatek razkrijejo.
Financial Instruments: Presentation
Finančni instrumenti: predstavljanje
In paragraph 11 of the Standard, the definitions of a financial asset and a financial liability are amended and the definition of a puttable instrument is added after the definition of fair value.
V 11. členu standarda se spremenita opredelitvi pojmov finančno sredstvo in finančna obveznost, za opredelitvijo pojma poštena vrednost pa se doda opredelitev pojma prodajljiv instrument.
DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)
OPREDELITVE POJMOV (GLEJTE TUDI AG3.–AG23. ČLEN)
11 The following terms are used in this Standard with the meanings specified:
11 V tem standardu so uporabljeni naslednji izrazi, katerih pomeni so natančno določeni:
A financial asset is any asset that is:
Finančno sredstvo je vsako sredstvo, ki je:
a contract that will or may be settled in the entity’s own equity instruments and is:
pogodba, ki se lahko poravna ali se bo poravnala z lastnimi kapitalskimi instrumenti podjetja in je:
a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments.
izpeljan instrument, ki se lahko ali se bo poravnal drugače kot z zamenjavo določenega zneska denarja ali drugega finančnega sredstva za določeno število lastnih kapitalskih instrumentov podjetja.
For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A and 16B, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C and 16D, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments.
Za ta namen lastni kapitalski instrumenti podjetja ne zajemajo prodajljivih finančnih instrumentov, ki so razvrščeni kot kapitalski instrumenti v skladu s 16.A in 16.B členom, instrumentov, ki določajo, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja, in so razvrščeni kot kapitalski instrumenti v skladu s 16.C in 16.D členom, ali instrumentov, ki so pogodbe za prihodnji prejem ali izročitev lastnih kapitalskih instrumentov podjetja.
A financial liability is any liability that is:
Finančna obveznost je vsaka obveznost, ki je:
a contractual obligation:
pogodbena obveza:
to deliver cash or another financial asset to another entity; or
izročiti drugemu podjetju denar ali drugačno finančno sredstvo ali
to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or
zamenjati z drugim podjetjem finančna sredstva ali finančne obveznosti pod pogoji, ki utegnejo biti neugodni za podjetje, ali
a non-derivative for which the entity is or may be obliged to deliver a variable number of the entity’s own equity instruments; or
neizpeljan instrument, za katerega je podjetje (lahko) zavezano izročiti spremenljivo število lastnih kapitalskih instrumentov podjetja, ali
For this purpose the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A and 16B, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C and 16D, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments.
Za ta namen lastni kapitalski instrumenti podjetja ne zajemajo prodajljivih finančnih instrumentov, ki so razvrščeni kot kapitalski instrumenti v skladu s 16.A in 16.B členom, instrumentov, ki določajo, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja, in so razvrščeni kot kapitalski instrumenti v skladu s 16.C in 16.D členom, ali instrumentov, ki so pogodbe za prihodnji prejem ali izročitev lastnih kapitalskih instrumentov podjetja.
As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D.
Instrument, ki ustreza opredelitvi pojma finančna obveznost, je izjemoma razvrščen kot kapitalski instrument, če ima vse značilnosti in izpolnjuje pogoje iz 16.A in 16.B člena ali 16.C in 16.D člena.
A puttable instrument is a financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset or is automatically put back to the issuer on the occurrence of an uncertain future event or the death or retirement of the instrument holder.
Prodajljiv instrument je finančni instrument, ki daje imetniku pravico prodati instrument nazaj izdajatelju za denar ali drugo finančno sredstvo ali ki se samodejno proda nazaj izdajatelju ob pojavu negotovega prihodnjega dogodka ali smrti ali upokojitve imetnika instrumenta.
The heading before paragraph 15 and paragraph 16 is amended.
Naslov pred 15. členom in 16. členom se spremeni.
After paragraph 16, a heading, paragraphs 16A and 16B, another heading, paragraphs 16C and 16D, another heading and paragraphs 16E and 16F are added.
Za 16. členom se dodajo naslov, 16.A in 16.B člen, naslov, 16.C in 16.D člen, naslov ter 16.E in 16.F člen.
PRESENTATION
PREDSTAVLJANJE
Liabilities and equity (see also paragraphs AG13-AG14J and AG25–AG29A)
Obveznosti in lastniški kapital (glejte tudi AG13.–AG14.J in AG25.–AG29.A člen)
16 When an issuer applies the definitions in paragraph 11 to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met.
16 Ko izdajatelj uporabi opredelitve pojmov iz 11. člena za določitev, ali se finančni instrument šteje kot kapitalski instrument in ne kot finančna obveznost, je ta instrument kapitalski instrument samo, če sta izpolnjena oba pogoja (a) in (b) spodaj.
If the instrument will or may be settled in the issuer’s own equity instruments, it is:
Če se instrument lahko poravna ali se bo poravnal z lastnimi kapitalskimi instrumenti izdajatelja in je:
a derivative that will be settled only by the issuer exchanging a fixed amount of cash or another financial asset for a fixed number of its own equity instruments.
izpeljan instrument, ki ga bo izdajatelj poravnal samo z zamenjavo določenega zneska denarja ali drugega finančnega sredstva za določeno število izdajateljevih lastnih kapitalskih instrumentov.
For this purpose the issuer’s own equity instruments do not include instruments that have all the features and meet the conditions described in paragraphs 16A and 16B or paragraphs 16C and 16D, or instruments that are contracts for the future receipt or delivery of the issuer’s own equity instruments.
Za ta namen lastni kapitalski instrumenti izdajatelja ne zajemajo instrumentov, ki imajo vse značilnosti in izpolnjujejo pogoje, opisane v 16.A in 16.B členu ali 16.C in 16.D členu, ali instrumentov, ki so pogodbe za prihodnji prejem ali izročitev izdajateljevih lastnih kapitalskih instrumentov.
A contractual obligation, including one arising from a derivative financial instrument, that will or may result in the future receipt or delivery of the issuer’s own equity instruments, but does not meet conditions (a) and (b) above, is not an equity instrument.
Pogodbena obveza, tudi tista, ki izhaja iz izpeljanega finančnega instrumenta, ki bo ali bi lahko povzročil prihodnji prejem ali izročitev izdajateljevih lastnih kapitalskih instrumentov, vendar ne izpolnjuje pogojev (a) in (b) zgoraj, ni kapitalski instrument.
Puttable instruments
Prodajljivi instrumenti
A puttable financial instrument includes a contractual obligation for the issuer to repurchase or redeem that instrument for cash or another financial asset on exercise of the put.
Prodajljiv finančni instrument zajema pogodbeno obvezo, da izdajatelj ponovno kupi ali odkupi ta instrument za denar ali drugo finančno sredstvo ob uveljavljanju prodajne opcije.
As an exception to the definition of a financial liability, an instrument that includes such an obligation is classified as an equity instrument if it has all the following features:
Kot izjema od opredelitve pojma finančna obveznost je instrument, ki zajema takšno obvezo, razvrščen kot kapitalski instrument, če ima vse naslednje značilnosti:
It entitles the holder to a pro rata share of the entity’s net assets in the event of the entity’s liquidation.
Imetniku daje pravico do sorazmernega deleža čistih sredstev podjetja v primeru prenehanja obstoja podjetja.
The entity’s net assets are those assets that remain after deducting all other claims on its assets.
Čista sredstva podjetja so sredstva, ki ostanejo po odštetju vseh drugih zahtevkov za njegova sredstva.
A pro rata share is determined by:
Sorazmerni delež se določi z:
dividing the entity’s net assets on liquidation into units of equal amount; and
delitvijo čistih sredstev podjetja ob prenehanju obstoja na enote enake vrednosti in
multiplying that amount by the number of the units held by the financial instrument holder.
množenjem te vrednosti s številom enot, ki jih ima imetnik finančnega instrumenta.
The instrument is in the class of instruments that is subordinate to all other classes of instruments.
Instrument je v skupini instrumentov, ki je podrejena vsem drugim skupinam instrumentov.
To be in such a class the instrument:
Instrument je v takšni skupini, če:
has no priority over other claims to the assets of the entity on liquidation, and
nima prednosti pred drugimi zahtevki za sredstva podjetja ob prenehanju obstoja in
does not need to be converted into another instrument before it is in the class of instruments that is subordinate to all other classes of instruments.
ga ni treba zamenjati v drug instrument pred vključitvijo v skupino instrumentov, ki je podrejena vsem drugim skupinam instrumentov.
All financial instruments in the class of instruments that is subordinate to all other classes of instruments have identical features.
Vsi finančni instrumenti v skupini instrumentov, ki je podrejena vsem drugim skupinam instrumentov, imajo enake značilnosti.
For example, they must all be puttable, and the formula or other method used to calculate the repurchase or redemption price is the same for all instruments in that class.
Biti morajo na primer prodajljivi in formula ali druga metoda, ki se uporablja za izračun cene ponovnega nakupa ali odkupa, je enaka za vse instrumente v tej skupini.
Apart from the contractual obligation for the issuer to repurchase or redeem the instrument for cash or another financial asset, the instrument does not include any contractual obligation to deliver cash or another financial asset to another entity, or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity, and it is not a contract that will or may be settled in the entity’s own equity instruments as set out in subparagraph (b) of the definition of a financial liability.
Razen pogodbene obveze izdajatelja za ponovni nakup ali odkup instrumenta za denar ali drugo finančno sredstvo instrument ne zajema pogodbene obveze izročiti drugemu podjetju denar ali drugo finančno sredstvo ali zamenjati z drugim podjetjem finančna sredstva ali finančne obveznosti pod pogoji, ki utegnejo biti neugodni za podjetje, in ni pogodba, ki se lahko poravna, ali se bo poravnala, z lastnimi kapitalskimi instrumenti podjetja, kot je določeno v točki (b) opredelitve pojma finančna obveznost.
The total expected cash flows attributable to the instrument over the life of the instrument are based substantially on the profit or loss, the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the entity over the life of the instrument (excluding any effects of the instrument).
Skupni pričakovani denarni tokovi, ki se lahko pripišejo instrumentu v dobi uporabe instrumenta, temeljijo zlasti na poslovnem izidu, spremembi pripoznanih čistih sredstev ali spremembi poštene vrednosti pripoznanih in nepripoznanih čistih sredstev podjetja v dobi uporabe instrumenta (brez učinkov instrumenta).
For an instrument to be classified as an equity instrument, in addition to the instrument having all the above features, the issuer must have no other financial instrument or contract that has:
Instrument, ki ima vse zgoraj navedene značilnosti, je lahko razvrščen kot kapitalski instrument, če izdajatelj nima drugega finančnega instrumenta ali pogodbe:
total cash flows based substantially on the profit or loss, the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the entity (excluding any effects of such instrument or contract) and
katere skupni denarni tokovi temeljijo zlasti na poslovnem izidu, spremembi pripoznanih čistih sredstev ali spremembi poštene vrednosti pripoznanih in nepripoznanih čistih sredstev podjetja (brez učinkov takšnega instrumenta ali pogodbe) in
the effect of substantially restricting or fixing the residual return to the puttable instrument holders.
ki znatno omejuje ali določa preostali donos imetnikom prodajljivih instrumentov.
For the purposes of applying this condition, the entity shall not consider non-financial contracts with a holder of an instrument described in paragraph 16A that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might occur between a non-instrument holder and the issuing entity.
Za uporabo tega pogoja podjetje ne upošteva nefinančnih pogodb z imetnikom instrumenta iz 16.A člena, v katerih so pogodbeni roki in pogoji podobni pogodbenim rokom in pogojem enake pogodbe, ki se lahko sklene med osebo, ki ni imetnik instrumenta, in izdajateljskim podjetjem.
If the entity cannot determine that this condition is met, it shall not classify the puttable instrument as an equity instrument.
Če podjetje ne more določiti, da je ta pogoj izpolnjen, prodajljivega instrumenta ne razvrsti kot kapitalskega instrumenta.
Instruments, or components of instruments, that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation
Instrumenti ali sestavine instrumentov, ki določajo, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja
Some financial instruments include a contractual obligation for the issuing entity to deliver to another entity a pro rata share of its net assets only on liquidation.
Nekateri finančni instrumenti vključujejo pogodbeno obvezo, da mora izdajateljsko podjetje drugemu podjetju izročiti sorazmerni delež svojih čistih sredstev le pri prenehanju obstoja.
The obligation arises because liquidation either is certain to occur and outside the control of the entity (for example, a limited life entity) or is uncertain to occur but is at the option of the instrument holder.
Obveza nastane, ker je prenehanje obstoja gotovo in podjetje nanj ne more vplivati (na primer podjetje z omejenim rokom obstoja) ali ker je prenehanje obstoja negotovo, vendar se lahko za to odloči imetnik instrumenta.
dividing the net assets of the entity on liquidation into units of equal amount; and
delitvijo čistih sredstev podjetja ob prenehanju obstoja na enote enake vrednosti in
All financial instruments in the class of instruments that is subordinate to all other classes of instruments must have an identical contractual obligation for the issuing entity to deliver a pro rata share of its net assets on liquidation.
Vsi finančni instrumenti v skupini instrumentov, ki je podrejena vsem drugim skupinam instrumentov, morajo imeti enako pogodbeno obvezo, da mora izdajateljsko podjetje izročiti sorazmerni delež svojih čistih sredstev ob prenehanju obstoja.
the effect of substantially restricting or fixing the residual return to the instrument holders.
ki znatno omejuje ali določa preostali donos imetnikom instrumentov.
For the purposes of applying this condition, the entity shall not consider non-financial contracts with a holder of an instrument described in paragraph 16C that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might occur between a non-instrument holder and the issuing entity.
Za uporabo tega pogoja podjetje ne upošteva nefinančnih pogodb z imetnikom instrumenta iz 16.C člena, v katerih so pogodbeni roki in pogoji podobni pogodbenim rokom in pogojem enake pogodbe, ki se lahko sklene med osebo, ki ni imetnik instrumenta, in izdajateljskim podjetjem.
If the entity cannot determine that this condition is met, it shall not classify the instrument as an equity instrument.
Če podjetje ne more določiti, da je ta pogoj izpolnjen, instrumenta ne razvrsti kot kapitalskega instrumenta.
Reclassification of puttable instruments and instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation
Prerazvrstitev prodajljivih instrumentov in instrumentov, ki določajo, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja
An entity shall classify a financial instrument as an equity instrument in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D from the date when the instrument has all the features and meets the conditions set out in those paragraphs.
Podjetje razvrsti finančni instrument kot kapitalski instrument v skladu s 16.A in 16.B členom ali 16.C in 16.D členom od dneva, od katerega ima instrument vse značilnosti in izpolnjuje pogoje iz navedenih členov.
An entity shall reclassify a financial instrument from the date when the instrument ceases to have all the features or meet all the conditions set out in those paragraphs.
Podjetje prerazvrsti finančni instrument od dneva, od katerega instrument nima več vseh značilnosti ali ne izpolnjuje več vseh pogojev iz navedenih členov.
For example, if an entity redeems all its issued non-puttable instruments and any puttable instruments that remain outstanding have all the features and meet all the conditions in paragraphs 16A and 16B, the entity shall reclassify the puttable instruments as equity instruments from the date when it redeems the non-puttable instruments.
Če podjetje na primer odkupi vse svoje izdane neprodajljive instrumente in imajo kakršni koli prodajljivi instrumenti, ki ostanejo neizrabljeni, vse značilnosti in izpolnjujejo vse pogoje iz 16.A in 16.B člena, podjetje prerazvrsti prodajljive instrumente kot kapitalske instrumente od dneva, ko odkupi neprodajljive instrumente.
An entity shall account as follows for the reclassification of an instrument in accordance with paragraph 16E:
Podjetje obravnava prerazvrstitev instrumenta v skladu s 16.E členom na naslednji način:
It shall reclassify an equity instrument as a financial liability from the date when the instrument ceases to have all the features or meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D.
Podjetje prerazvrsti kapitalski instrument kot finančno obveznost od dneva, od katerega instrument nima več vseh značilnosti ali ne izpolnjuje več pogojev iz 16.A in 16.B člena ali 16.C in 16.D člena.
The financial liability shall be measured at the instrument’s fair value at the date of reclassification.
Finančna obveznost se meri po pošteni vrednosti instrumenta na dan prerazvrstitve.
The entity shall recognise in equity any difference between the carrying value of the equity instrument and the fair value of the financial liability at the date of reclassification.
Podjetje pripozna v lastniškem kapitalu kakršno koli razliko med knjigovodsko vrednostjo kapitalskega instrumenta in pošteno vrednostjo finančne obveznosti na dan prerazvrstitve.
It shall reclassify a financial liability as equity from the date when the instrument has all the features and meets the conditions set out in paragraphs 16A and 16B or paragraphs 16C and 16D.
Podjetje prerazvrsti finančno obveznost kot lastniški kapital od dneva, od katerega ima instrument vse značilnosti in izpolnjuje pogoje iz 16.A in 16.B člena ali 16.C in 16.D člena.
An equity instrument shall be measured at the carrying value of the financial liability at the date of reclassification.
Kapitalski instrument se meri po knjigovodski vrednosti finančne obveznosti na dan prerazvrstitve.
Paragraphs 17–19 are amended.
17.–19. člen se spremenijo.
No contractual obligation to deliver cash or another financial asset (paragraph 16(a))
Ni pogodbene obveze za izročitev denarja ali drugega finančnega sredstva (16.(a) člen)
17 With the exception of the circumstances described in paragraphs 16A and 16B or paragraphs 16C and 16D, a critical feature in differentiating a financial liability from an equity instrument is the existence of a contractual obligation of one party to the financial instrument (the issuer) either to deliver cash or another financial asset to the other party (the holder) or to exchange financial assets or financial liabilities with the holder under conditions that are potentially unfavourable to the issuer.
17 Razen v okoliščinah iz 16.A in 16.B člena ali 16.C in 16.D člena je pomembna značilnost pri razlikovanju med finančno obveznostjo in kapitalskim instrumentom obstoj pogodbene obveze ene stranke na podlagi finančnega instrumenta (izdajatelja), da bodisi izroči denar ali kako drugo finančno sredstvo drugi stranki (imetniku) bodisi zamenja finančna sredstva ali finančne obveznosti z imetnikom pod pogoji, ki utegnejo biti za izdajatelja neugodni.
18 The substance of a financial instrument, rather than its legal form, governs its classification in the entity’s statement of financial position.
18 Vsebina finančnega instrumenta in ne njegova pravna oblika je odločujoča za njegovo razvrstitev v izkazu finančnega položaja podjetja.
Substance and legal form are commonly consistent, but not always.
Vsebina in pravna oblika morata biti med seboj skladni, vendar ni vedno tako.
Some financial instruments take the legal form of equity but are liabilities in substance and others may combine features associated with equity instruments and features associated with financial liabilities.
Nekateri finančni instrumenti po pravni obliki spadajo med postavke lastniškega kapitala, po vsebini pa so obveznosti, medtem ko imajo drugi lahko značilnosti kapitalskih instrumentov in značilnosti finančnih obveznosti.
a financial instrument that gives the holder the right to put it back to the issuer for cash or another financial asset (a puttable instrument) is a financial liability, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D.
finančni instrument, ki daje imetniku pravico, da ga proda nazaj izdajatelju za denar ali drugo finančno sredstvo („prodajljiv instrument“), je finančna obveznost, razen v primeru instrumentov, ki so razvrščeni kot kapitalski instrumenti v skladu s 16.A in 16.B členom ali 16.C in 16.D členom.