natgillin/translations-raw huggingface dataset:
The financial instrument is a financial liability even when the amount of cash or other financial assets is determined on the basis of an index or other item that has the potential to increase or decrease.
Finančni instrument je finančna obveznost celo takrat, ko se znesek denarja ali drugo finančno sredstvo določi na podlagi nekega indeksa ali druge postavke, ki ima možnost povečanja ali zmanjšanja.
The existence of an option for the holder to put the instrument back to the issuer for cash or another financial asset means that the puttable instrument meets the definition of a financial liability, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D.
Obstoj opcije za imetnika, da proda finančni instrument nazaj izdajatelju za denar ali drugo finančno sredstvo, pomeni, da prodajljivi instrument ustreza opredelitvi pojma 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.
For example, open-ended mutual funds, unit trusts, partnerships and some co-operative entities may provide their unitholders or members with a right to redeem their interests in the issuer at any time for cash, which results in the unitholders’ or members’ interests being classified as financial liabilities, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D.
Odprti vzajemni skladi, naložbeni skladi z enotami, osebne družbe in nekatera zadružna podjetja lahko na primer dajo svojim lastnikom enot ali članom pravico do odkupa njihovih deležev v podjetju izdajatelja, ob katerem koli času, za denar, tako da se deleži lastnikov enot ali članov razvrstijo kot finančne obveznosti, 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.
However, classification as a financial liability does not preclude the use of descriptors such as ‘net asset value attributable to unitholders’ and ‘change in net asset value attributable to unitholders’ in the financial statements of an entity that has no contributed equity (such as some mutual funds and unit trusts, see Illustrative Example 7) or the use of additional disclosure to show that total members’ interests comprise items such as reserves that meet the definition of equity and puttable instruments that do not (see Illustrative Example 8).
Vendar razvrstitev med finančne obveznosti ne izključuje uporabe deskriptorjev, kot so „čista vrednost sredstev, ki se da pripisati lastnikom enot,“ in „sprememba čiste vrednosti sredstev, ki se da pripisati lastnikom enot,“ v finančnih izkazih podjetja, ki nima vplačanega lastniškega kapitala (kot so nekateri vzajemni skladi in naložbeni skladi z enotami, glejte Ponazorilni zgled št. 7) ali uporabe dodatnega razkritja, da bi prikazali, da celotni deleži članov vsebujejo postavke, kot so rezerve, ki ustrezajo opredelitvi pojma lastniški kapital, in prodajljive instrumente, ki ji ne ustrezajo (glejte Ponazorilni zgled št. 8).
19 If an entity does not have an unconditional right to avoid delivering cash or another financial asset to settle a contractual obligation, the obligation meets the definition of a financial liability, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D.
19 Če podjetje nima brezpogojne pravice, da bi se izognilo izročitvi denarja ali drugega finančnega sredstva za poravnavo pogodbene obveze, obveza ustreza opredelitvi pojma 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.
Paragraphs 22, 23 and 25 are amended.
22., 23. in 25. člen se spremenijo.
After paragraph 22, paragraph 22A is added.
Za 22. členom se doda 22.A člen.
Settlement in the entity’s own equity instruments (paragraph 16(b))
Poravnava v lastnih kapitalskih instrumentih podjetja (16.(b) člen)
22 Except as stated in paragraph 22A, a contract that will be settled by the entity (receiving or) delivering a fixed number of its own equity instruments in exchange for a fixed amount of cash or another financial asset is an equity instrument.
22 Razen kot je določeno v 22.A členu, je pogodba, ki jo bo poravnalo podjetje, ki (prejema ali) izroča določeno število svojih lastnih kapitalskih instrumentov v zamenjavo za določen znesek denarja ali drugega finančnega sredstva, kapitalski instrument.
For example, …
Na primer, …
If the entity’s own equity instruments to be received, or delivered, by the entity upon settlement of a contract are puttable financial instruments with all the features and meeting the conditions described in paragraphs 16A and 16B, or 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 with all of the features and meeting the conditions described in paragraphs 16C and 16D, the contract is a financial asset or a financial liability.
Če so lastni kapitalski instrumenti podjetja, ki jih bo podjetje prejelo ali izročilo za poravnavo pogodbe, prodajljivi finančni instrumenti, ki imajo vse značilnosti in izpolnjujejo pogoje iz 16.A in 16.B člena, ali instrumenti, ki določajo, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja, in ki imajo vse značilnosti in izpolnjujejo pogoje iz 16.C in 16.D člena, je pogodba finančno sredstvo ali finančna obveznost.
This includes a contract that will be settled by the entity receiving or delivering a fixed number of such instruments in exchange for a fixed amount of cash or another financial asset.
To vključuje pogodbo, ki jo bo poravnalo podjetje, ki prejema ali izroča določeno število takšnih instrumentov v zamenjavo za določen znesek denarja ali drugega finančnega sredstva.
23 With the exception of the circumstances described in paragraphs 16A and 16B or paragraphs 16C and 16D, a contract that contains an obligation for an entity to purchase its own equity instruments for cash or another financial asset gives rise to a financial liability for the present value of the redemption amount (for example, for the present value of the forward repurchase price, option exercise price or other redemption amount).
23 Razen v okoliščinah iz 16.A in 16.B člena ali 16.C in 16.D člena nastane iz pogodbe, ki podjetju nalaga obvezo, da kupi svoje lastne kapitalske instrumente za denar ali drugo finančno sredstvo, finančna obveznost za sedanjo vrednost odkupnega zneska (npr. za sedanjo vrednost terminske cene ponovnega nakupa, izpolnitvene cene opcije ali drugega odkupnega zneska).
This is the case even if the contract itself is an equity instrument.
To velja tudi, če je pogodba kapitalski instrument.
One example …
Primer za to …
Contingent settlement provisions
Določbe o možni poravnavi
25 A financial instrument may require the entity to deliver cash or another financial asset, or otherwise to settle it in such a way that it would be a financial liability, in the event of the occurrence or non-occurrence of uncertain future events (or on the outcome of uncertain circumstances) that are beyond the control of both the issuer and the holder of the instrument, such as a change in a stock market index, consumer price index, interest rate or taxation requirements, or the issuer’s future revenues, net income or debt-to-equity ratio.
25 Finančni instrument lahko zahteva od podjetja, da izroči denar ali drugo finančno sredstvo ali ga poravna tako, da bi nastala finančna obveznost, v primeru pojavljanja ali nepojavljanja negotovih prihodnjih dogodkov (ali po izidu negotovih okoliščin), ki jih ne obvladuje niti izdajatelj niti imetnik instrumenta, kot so sprememba borznega indeksa, indeksa cen potrošnega blaga, obrestne mere ali zahtev glede obdavčevanja, ali izdajateljevih prihodnjih prihodkov, čistega dobička ali razmerja med dolgom in lastniškim kapitalom.
The issuer of such an instrument does not have the unconditional right to avoid delivering cash or another financial asset (or otherwise to settle it in such a way that it would be a financial liability).
Izdajatelj takšnega instrumenta nima brezpogojne pravi¬ce, da bi se izognil izročitvi denarja ali drugega finančnega sredstva (ali drugače, da bi to poravnal na takšen način, da bi to bilo finančna obveznost).
Therefore, it is a financial liability of the issuer unless:
Zato je to finančna obveznost izdajatelja, razen:
the part of the contingent settlement provision that could require settlement in cash or another financial asset (or otherwise in such a way that it would be a financial liability) is not genuine;
če del določbe o možni poravnavi, ki bi lahko zahteval poravnavo v denarju ali z drugim finančnim sredstvom (ali drugače, vendar tako, da bi to bila finančna obveznost), ni pristen,
the issuer can be required to settle the obligation in cash or another financial asset (or otherwise to settle it in such a way that it would be a financial liability) only in the event of liquidation of the issuer; or
če se lahko od izdajatelja zahteva, da poravna obveznost z denarjem ali drugim finančnim sredstvom (ali drugače, da bi to poravnal na takšen način, da bi to bilo finančna obveznost) samo v primeru prenehanja obstoja izdajatelja, ali
the instrument has all the features and meets the conditions in paragraphs 16A and 16B.
če ima instrument vse značilnosti in izpolnjuje pogoje iz 16.A in 16.B člena.
Before paragraph 96, the heading is amended.
Naslov pred 96. členom se spremeni.
After paragraph 96, paragraphs 96A–96C are added.
Za 96. členom se dodajo 96.A–96.C člen.
After paragraph 97B, paragraph 97C is added.
Za 97.B členom se doda 97.C člen.
Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, required financial instruments that contain all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D to be classified as an equity instrument, amended paragraphs 11, 16, 17–19, 22, 23, 25, AG13, AG14 and AG27, and inserted paragraphs 16A–16F, 22A, 96B, 96C, 97C, AG14A–AG14J and AG29A.
V poglavju Prodajljivi finančni instrumenti in obveznosti, ki izhajajo iz prenehanja obstoja (spremembe MRS 32 in MRS 1), ki je bilo objavljeno februarja 2008, je določeno, da je treba finančne instrumente, ki imajo vse značilnosti in izpolnjujejo pogoje iz 16.A in 16.B člena ali 16.C in 16.D člena, razvrstiti kot kapitalske instrumente, spremenjeni so 11., 16., 17.–19., 22., 23., 25., AG13., AG14. in AG27. člen, vstavljeni pa so 16.A–16.F člen, 22.A, 96.B, 96.C, 97.C člen, AG14.A–AG14.J člen in AG29.A člen.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2009.
Podjetje uporablja te spremembe za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
If an entity applies the changes for an earlier period, it shall disclose that fact and apply the related amendments to IAS 1, IAS 39, IFRS 7 and IFRIC 2 at the same time.
Če podjetje uporabi spremembe pred tem datumom, ta podatek razkrije in hkrati uporabi z njimi povezane spremembe MRS 1, MRS 39, MSRP 7 in OPMSRP 2.
Puttable Financial Instruments and Obligations Arising on Liquidation introduced a limited scope exception; therefore, an entity shall not apply the exception by analogy.
V poglavju Prodajljivi finančni instrumenti in obveznosti, ki izhajajo iz prenehanja obstoja, je uvedena izjema glede omejenega področja, zato podjetje izjeme ne uporablja po analogiji.
The classification of instruments under this exception shall be restricted to the accounting for such an instrument under IAS 1, IAS 32, IAS 39 and IFRS 7.
Razvrstitev instrumentov v skladu s to izjemo je omejena na obravnavo takšnega instrumenta v skladu z MRS 1, MRS 32, MRS 39 in MSRP 7.
The instrument shall not be considered an equity instrument under other guidance, for example IFRS 2 Share-based Payment.
Instrument se ne šteje za kapitalski instrument v skladu z drugimi napotki, kot je MSRP 2 Plačilo na podlagi delnic.
When applying the amendments described in paragraph 96A, an entity is required to split a compound financial instrument with an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation into separate liability and equity components.
Ko podjetje uporabi spremembe iz 96.A člena, mora sestavljeni finančni instrument z obveznostjo izročiti drugi stranki sorazmerni delež čistih sredstev podjetja le ob prenehanju obstoja razdeliti v ločene sestavine obveznosti in lastniškega kapitala.
If the liability component is no longer outstanding, a retrospective application of those amendments to IAS 32 would involve separating two components of equity.
Če sestavina obveznosti ni več neporavnana, uporaba navedenih sprememb MRS 32 za nazaj vključuje ločevanje dveh sestavin lastniškega kapitala.
The first component would be in retained earnings and represent the cumulative interest accreted on the liability component.
Prva sestavina je v zadržanem čistem dobičku in predstavlja kumulativne obresti, ki se natečejo na sestavino obveznosti.
The other component would represent the original equity component.
Druga sestavina predstavlja prvotno sestavino lastniškega kapitala.
Therefore, an entity need not separate these two components if the liability component is no longer outstanding at the date of application of the amendments.
Zato podjetju ni treba ločiti teh dveh sestavin, če sestavina obveznosti na dan uporabe sprememb ni več neporavnana.
In the Appendix Application Guidance, paragraphs AG13 and AG14 are amended.
V prilogi Napotki za uporabo se spremenita AG13. in AG14. člen.
After paragraph AG14, a heading, paragraphs AG14A–AG14D, another heading, paragraph AG14E, another heading, paragraphs AG14F–AG14I, another heading and paragraph AG14J are added.
Za AG14. členom se dodajo naslov, AG14.A–AG14.D člen, naslov, AG14.E člen, naslov, AG14.F–AG14.I člen, naslov in AG14.J člen.
Equity instruments
Kapitalski instrumenti
Examples of equity instruments include non-puttable ordinary shares, some puttable instruments (see paragraphs 16A and 16B), some 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 (see paragraphs 16C and 16D), some types of preference shares (see paragraphs AG25 and AG26), and warrants or written call options that allow the holder to subscribe for or purchase a fixed number of non-puttable ordinary shares in the issuing entity in exchange for a fixed amount of cash or another financial asset.
Primeri kapitalskih instrumentov vključujejo neprodajljive redne delnice, nekatere prodajljive instrumente (glejte 16.A in 16.B člen), nekatere instrumente, ki določajo, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja (glejte 16.C in 16.D člen), nekaj vrst prednostnih delnic (glejte AG25. in AG26. člen) in nakupne bone ali pisne nakupne opcije, ki dajejo imetniku pravico do vpisa ali nakupa določenega števila neprodajljivih rednih delnic pri izdajateljskem podjetju z zamenjavo za določen znesek denarja ali drugega finančnega sredstva.
An entity’s obligation to issue or purchase a fixed number of its own equity instruments in exchange for a fixed amount of cash or another financial asset is an equity instrument of the entity (except as stated in paragraph 22A).
Obveza podjetja za izdajo ali nakup določenega števila svojih lastnih kapitalskih instrumentov z zamenjavo za določen znesek denarja ali drugega finančnega sredstva je kapitalski instrument podjetja (razen kot je določeno v 22.A členu).
However, if such a contract contains an obligation for the entity to pay cash or another financial asset (other than a contract classified as equity in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D), it also gives rise to a liability for the present value of the redemption amount (see paragraph AG27(a)).
Če takšna pogodba vsebuje obvezo za podjetje, da plača z denarjem ali drugim finančnim sredstvom (razen pogodbe, razvrščene kot lastniški kapital v skladu s 16.A in 16.B členom ali 16.C in 16.D členom), nastane tudi obveznost za sedanjo vrednost odkupnega zneska (glejte AG27.(a) člen).
An issuer of non-puttable ordinary shares assumes a liability when it formally acts to make a distribution and becomes legally obliged to the shareholders to do so.
Izdajatelj neprodajljivih rednih delnic prevzame obveznost, kadar uradno začne razdelitev in za to prevzame zakonsko obveznost do delničarjev.
This may be the case following the declaration of a dividend or when the entity is being wound up and any assets remaining after the satisfaction of liabilities become distributable to shareholders.
To se lahko zgodi, potem ko izdajatelj objavi izplačilo dividende ali ko pride do likvidacije podjetja, pri kateri so delničarjem na voljo sredstva podjetja, preostala po poravnavi vseh njegovih obveznosti.
A purchased call option or other similar contract acquired by an entity that gives it the right to reacquire a fixed number of its own equity instruments in exchange for delivering a fixed amount of cash or another financial asset is not a financial asset of the entity (except as stated in paragraph 22A).
Kupljena nakupna opcija ali druga podobna pogodba, ki jo pridobi podjetje in mu daje pravico do ponovne pridobitve določenega števila svojih lastnih kapitalskih instrumentov z zamenjavo za izročitev določenega zneska denarja ali drugega finančnega sredstva, ni finančno sredstvo podjetja (razen kot je določeno v 22.A členu).
Instead, any consideration paid for such a contract is deducted from equity.
Namesto tega se vsako nadomestilo, plačano za takšno pogodbo, odšteje od lastniškega kapitala.
The class of instruments that is subordinate to all other classes (paragraphs 16A(b) and 16C(b))
Skupina instrumentov, ki je podrejena vsem drugim skupinam (16.A(b) in 16.C(b) člen)
One of the features of paragraphs 16A and 16C is that the financial instrument is in the class of instruments that is subordinate to all other classes.
Ena od značilnosti iz 16.A in 16.C člena je, da je finančni instrument vključen v skupino instrumentov, ki je podrejena vsem drugim skupinam.
When determining whether an instrument is in the subordinate class, an entity evaluates the instrument’s claim on liquidation as if it were to liquidate on the date when it classifies the instrument.
Pri določitvi, ali je instrument v podrejeni skupini, podjetje oceni zahtevek iz instrumenta v primeru prenehanja obstoja, kot če bi podjetje prenehalo obstajati na dan razvrstitve instrumenta.
An entity shall reassess the classification if there is a change in relevant circumstances.
Podjetje ponovno oceni razvrstitev, če se spremenijo ustrezne okoliščine.
For example, if the entity issues or redeems another financial instrument, this may affect whether the instrument in question is in the class of instruments that is subordinate to all other classes.
Če podjetje na primer izda ali odkupi drug finančni instrument, je lahko od tega odvisno, ali je zadevni instrument v skupini instrumentov, ki je podrejena vsem drugim skupinam.
An instrument that has a preferential right on liquidation of the entity is not an instrument with an entitlement to a pro rata share of the net assets of the entity.
Instrument s prednostno pravico pri prenehanju obstoja podjetja ni instrument, ki daje pravico do sorazmernega deleža čistih sredstev podjetja.
For example, an instrument has a preferential right on liquidation if it entitles the holder to a fixed dividend on liquidation, in addition to a share of the entity’s net assets, when other instruments in the subordinate class with a right to a pro rata share of the net assets of the entity do not have the same right on liquidation.
Instrument na primer vključuje prednostno pravico pri prenehanju obstoja, če daje imetniku poleg pravice do deleža čistih sredstev podjetja tudi pravico do določene dividende pri prenehanju obstoja, medtem ko drugi instrumenti v podrejeni skupini s pravico do sorazmernega deleža čistih sredstev podjetja nimajo takšne pravice pri prenehanju obstoja.
If an entity has only one class of financial instruments, that class shall be treated as if it were subordinate to all other classes.
Če ima podjetje le eno skupino finančnih instrumentov, se šteje, kot da je podrejena vsem drugim skupinam.
Total expected cash flows attributable to the instrument over the life of the instrument (paragraph 16A(e))
Skupni pričakovani denarni tokovi, ki se lahko pripišejo instrumentu v dobi uporabe instrumenta (16.A(e) člen)
The total expected cash flows of the instrument over the life of the instrument must be substantially based on the profit or loss, change in the recognised net assets or fair value of the recognised and unrecognised net assets of the entity over the life of the instrument.
Skupni pričakovani denarni tokovi instrumenta v dobi uporabe instrumenta morajo temeljiti zlasti na poslovnem izidu, spremembi pripoznanih čistih sredstev ali poštene vrednosti pripoznanih in nepripoznanih čistih sredstev podjetja v dobi uporabe instrumenta.
Profit or loss and the change in the recognised net assets shall be measured in accordance with relevant IFRSs.
Poslovni izid in sprememba pripoznanih čistih sredstev se izmerita v skladu z ustreznimi MSRP.
Transactions entered into by an instrument holder other than as owner of the entity (paragraphs 16A and 16C)
Posli, ki jih sklene imetnik instrumenta, ki ni lastnik podjetja (16.A in 16.C člen)
The holder of a puttable financial instrument or an instrument that imposes on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation may enter into transactions with the entity in a role other than that of an owner.
Imetnik prodajljivega finančnega instrumenta ali instrumenta, ki določa, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja, lahko s podjetjem sklene posle kot oseba, ki ni lastnik.
For example, an instrument holder may also be an employee of the entity.
Imetnik instrumenta je lahko na primer tudi zaposleni v podjetju.
Only the cash flows and the contractual terms and conditions of the instrument that relate to the instrument holder as an owner of the entity shall be considered when assessing whether the instrument should be classified as equity under paragraph 16A or paragraph 16C.
Pri oceni, ali je treba instrument razvrstiti kot lastniški kapital v skladu s 16.A ali 16.C členom, se upoštevajo le denarni tokovi ter pogodbeni roki in pogoji instrumenta, povezani z imetnikom instrumenta kot lastnikom podjetja.
An example is a limited partnership that has limited and general partners.
Primer je komanditna družba, ki ima komandiste in komplementarje.
Some general partners may provide a guarantee to the entity and may be remunerated for providing that guarantee.
Nekateri komplementarji lahko v podjetje vložijo jamstvo in lahko zato prejmejo nadomestilo.
In such situations, the guarantee and the associated cash flows relate to the instrument holders in their role as guarantors and not in their roles as owners of the entity.
V takšnih primerih so jamstvo in s tem povezani denarni tokovi povezani z imetniki instrumentov kot garanti in ne kot lastniki podjetja.
Therefore, such a guarantee and the associated cash flows would not result in the general partners being considered subordinate to the limited partners, and would be disregarded when assessing whether the contractual terms of the limited partnership instruments and the general partnership instruments are identical.
Zato komplementarji zaradi takšnega jamstva in s tem povezanih denarnih tokov ne bi bili obravnavani kot podrejeni komandistom, poleg tega takšno jamstvo in s tem povezani denarni tokovi ne bi bili upoštevani pri oceni, ali so pogodbeni roki in pogoji instrumentov komandistov in instrumentov komplementarjev enaki.