natgillin/translations-raw huggingface dataset:
Another example is a profit or loss sharing arrangement that allocates profit or loss to the instrument holders on the basis of services rendered or business generated during the current and previous years.
Drug primer je ureditev soudeležbe pri dobičku ali izgubi, pri kateri se dobiček ali izguba dodeli imetnikom instrumentov na podlagi opravljenih storitev ali pridobljenih poslov v tekočem letu in prejšnjih letih.
Such arrangements are transactions with instrument holders in their role as non-owners and should not be considered when assessing the features listed in paragraph 16A or paragraph 16C.
Takšna ureditev je posel z imetniki instrumentov kot nelastnikov in se ne sme upoštevati pri oceni značilnosti iz 16.A ali 16.C člena.
However, profit or loss sharing arrangements that allocate profit or loss to instrument holders based on the nominal amount of their instruments relative to others in the class represent transactions with the instrument holders in their roles as owners and should be considered when assessing the features listed in paragraph 16A or paragraph 16C.
Vendar je ureditev soudeležbe pri dobičku ali izgubi, pri kateri se dobiček ali izguba dodeli imetnikom instrumentov na podlagi nominalnega zneska njihovih instrumentov glede na druge v skupini, posel z imetniki instrumentov kot lastnikov in jo je treba upoštevati pri oceni značilnosti iz 16.A ali 16.C člena.
The cash flows and contractual terms and conditions of a transaction between the instrument holder (in the role as a non-owner) and the issuing entity must be similar to an equivalent transaction that might occur between a non-instrument holder and the issuing entity.
Denarni tokovi ter pogodbeni roki in pogoji posla med imetnikom instrumenta (kot nelastnika) in izdajateljskim podjetjem morajo biti podobni enakemu poslu, ki se lahko sklene med osebo, ki ni imetnik instrumenta, in izdajateljskim podjetjem.
No other financial instrument or contract with total cash flows that substantially fixes or restricts the residual return to the instrument holder (paragraphs 16B and 16D)
Ni drugega finančnega instrumenta ali pogodbe s skupnimi denarnimi tokovi, ki znatno določa ali omejuje preostali donos imetniku instrumenta (16.B in 16.D člen)
A condition for classifying as equity a financial instrument that otherwise meets the criteria in paragraph 16A or paragraph 16C is that the entity has no other financial instrument or contract that has (a) 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 and (b) the effect of substantially restricting or fixing the residual return.
Pogoj za razvrstitev finančnega instrumenta, ki izpolnjuje merila iz 16.A ali 16.C člena, kot lastniški kapital je, da podjetje nima drugega finančnega instrumenta ali pogodbe, (a) katere skupni denarni tokovi temeljijo zlasti na poslovnem izidu, spremembi pripoznanih čistih sredstev ali spremembi poštene vrednosti pripoznanih in nepripoznanih čistih sredstev podjetja in (b) ki znatno omejuje ali določa preostali donos.
The following instruments, when entered into on normal commercial terms with unrelated parties, are unlikely to prevent instruments that otherwise meet the criteria in paragraph 16A or paragraph 16C from being classified as equity:
Naslednji instrumenti, kadar jih pod običajnimi poslovnimi pogoji sklenejo nepovezane stranke, verjetno ne onemogočajo razvrstitve instrumentov, ki izpolnjujejo merila iz 16.A ali 16.C člena, kot lastniškega kapitala:
instruments with total cash flows substantially based on specific assets of the entity.
instrumenti s skupnimi denarnimi tokovi, ki znatno temeljijo na določenih sredstvih podjetja;
instruments with total cash flows based on a percentage of revenue.
instrumenti s skupnimi denarnimi tokovi, ki temeljijo na odstotnem deležu prihodkov;
contracts designed to reward individual employees for services rendered to the entity.
pogodbe za nagrajevanje posameznih zaposlenih za storitve, opravljene za podjetje;
contracts requiring the payment of an insignificant percentage of profit for services rendered or goods provided.
pogodbe o plačilu neznatnega odstotnega deleža dobička za opravljene storitve ali zagotovljeno blago.
Paragraph AG27 is amended and after paragraph AG29, paragraph AG29A is added.
AG27. člen se spremeni in za AG29. členom se doda AG29.A člen.
The following examples illustrate how to classify different types of contracts on an entity’s own equity instruments:
Naslednji primeri ponazarjajo, kako razvrstiti različne vrste pogodb o lastnih kapitalskih instrumentih podjetja:
A contract that will be settled by the entity receiving or delivering a fixed number of its own shares for no future consideration, or exchanging a fixed number of its own shares for a fixed amount of cash or another financial asset, is an equity instrument (except as stated in paragraph 22A).
Pogodba, ki jo bo poravnalo podjetje, ki prejema ali izroča določeno število svojih lastnih delnic brez prihodnjega nadomestila ali zamenjuje določeno število svojih lastnih delnic za določen znesek denarja ali drugega finančnega sredstva, je kapitalski instrument (razen kot je določeno v 22.A členu).
Accordingly, any consideration received or paid for such a contract is added directly to or deducted directly from equity.
Tako se vsako nadomestilo, prejeto ali plačano za takšno pogodbo, neposredno prišteje v lastniški kapital ali odšteje od njega.
One example is an issued share option that gives the counterparty a right to buy a fixed number of the entity’s shares for a fixed amount of cash.
Primer za to je izdana delniška opcija, ki daje nasprotni stranki pravico nakupa določenega števila delnic podjetja za določen znesek denarja.
However, if the contract requires the entity to purchase (redeem) its own shares for cash or another financial asset at a fixed or determinable date or on demand, the entity also recognises a financial liability for the present value of the redemption amount (with the exception of instruments that have all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D).
Če pa takšna pogodba zahteva od podjetja, da kupi (odkupi) svoje lastne delnice za denar ali drugo finančno sredstvo na določen ali določljiv datum ali na poziv, podjetje pripozna tudi finančno obveznost za sedanjo vrednost odkupnega zneska (razen instrumentov, ki imajo vse značilnosti in izpolnjujejo pogoje iz 16.A in 16.B člena ali 16.C in 16.D člena).
One example is an entity’s obligation under a forward contract to repurchase a fixed number of its own shares for a fixed amount of cash.
Primer za to je obveza podjetja po terminski pogodbi o ponovnem nakupu določenega števila svojih lastnih delnic za določen znesek denarja.
An entity’s obligation to purchase its own shares for cash gives rise to a financial liability for the present value of the redemption amount even if the number of shares that the entity is obliged to repurchase is not fixed or if the obligation is conditional on the counterparty exercising a right to redeem (except as stated in paragraphs 16A and 16B or paragraphs 16C and 16D).
Iz pogodbene obveze, ki podjetju nalaga nakup svojih lastnih delnic za denar, nastane finančna obveznost za sedanjo vrednost odkupnega zneska, tudi če število delnic, ki jih mora podjetje ponovno kupiti, ni določeno, ali če je obveza nakupa pogojna za nasprotno stranko, ki uveljavlja svojo pravico do odkupa (razen kot je določeno v 16.A in 16.B členu ali 16.C in 16.D členu).
One example of a conditional obligation is an issued option that requires the entity to repurchase its own shares for cash if the counterparty exercises the option.
Primer za pogojno obvezo je izdana delniška opcija, ki zahteva od podjetja, da ponovno kupi svoje lastne delnice za denar, če nasprotna stranka uveljavi opcijo.
A contract that will be settled in cash or another financial asset is a financial asset or financial liability even if the amount of cash or another financial asset that will be received or delivered is based on changes in the market price of the entity’s own equity (except as stated in paragraphs 16A and 16B or paragraphs 16C and 16D).
Pogodba, ki bo poravnana z denarjem ali drugim finančnim sredstvom, je finančno sredstvo ali finančna obveznost, čeprav znesek denarja ali vrednost drugega finančnega sredstva, ki bo prejet ali izročen, temelji na spremembah v tržni ceni lastnega lastniškega kapitala podjetja (razen kot je določeno v 16.A in 16.B členu ali 16.C in 16.D členu).
One example is a net cash-settled share option.
En primer za to je z denarjem poravnana delniška opcija.
Some types of instruments that impose a contractual obligation on the entity are classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D.
Nekatere vrste instrumentov, ki določajo pogodbeno obvezo za podjetje, so razvrščene kot kapitalski instrumenti v skladu s 16.A in 16.B členom ali 16.C in 16.D členom.
Classification in accordance with those paragraphs is an exception to the principles otherwise applied in this Standard to the classification of an instrument.
Razvrstitev v skladu z navedenimi členi je izjema od načel, ki se v tem standardu uporabljajo za razvrstitev instrumenta.
This exception is not extended to the classification of non-controlling interests in the consolidated financial statements.
Ta izjema ne zajema razvrstitve neobvladujočih deležev v konsolidiranih računovodskih izkazih.
Therefore, instruments classified as equity instruments in accordance with either paragraphs 16A and 16B or paragraphs 16C and 16D in the separate or individual financial statements that are non-controlling interests are classified as liabilities in the consolidated financial statements of the group.
Zato so instrumenti, ki so v ločenih ali posameznih računovodskih izkazih razvrščeni kot kapitalski instrumenti v skladu s 16.A in 16.B členom ali 16.C in 16.D členom in ki so neobvladujoči deleži, razvrščeni kot obveznosti v konsolidiranih računovodskih izkazih skupine.
Amendments to IAS 1
Spremembe MRS 1
Presentation of Financial Statements (as revised in 2007)
Predstavljanje računovodskih izkazov (kakor je bil spremenjen leta 2007)
After paragraph 8, paragraph 8A is added.
Za 8. členom se doda 8.A člen.
The following terms are described in IAS 32 Financial Instruments: Presentation and are used in this Standard with the meaning specified in IAS 32:
Naslednji izrazi so opisani v MRS 32 Finančni instrumenti: predstavljanje in imajo v tem standardu pomen, kot je natančno določen v MRS 32:
puttable financial instrument classified as an equity instrument (described in paragraphs 16A and 16B of IAS 32)
prodajljiv finančni instrument, ki je razvrščen kot kapitalski instrument (opisano v 16.A in 16.B členu MRS 32),
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 and is classified as an equity instrument (described in paragraphs 16C and 16D of IAS 32).
instrument, ki določa, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja, in je razvrščen kot kapitalski instrument (opisano v 16.C in 16.D členu MRS 32).
Information to be presented either in the statement of financial position or in the notes
Informacije, ki jih je treba predstaviti v izkazu finančnega položaja ali pojasnilih
After paragraph 80, paragraph 80A is added.
Za 80. členom se doda 80.A člen.
If an entity has reclassified
Če je podjetje prerazvrstilo
a puttable financial instrument classified as an equity instrument, or
prodajljiv finančni instrument, ki je razvrščen kot kapitalski instrument, ali
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 and is classified as an equity instrument
instrument, ki določa, da mora podjetje drugi stranki izročiti sorazmerni delež čistih sredstev podjetja le pri prenehanju obstoja, in je razvrščen kot kapitalski instrument,
between financial liabilities and equity, it shall disclose the amount reclassified into and out of each category (financial liabilities or equity), and the timing and reason for that reclassification.
med finančne obveznosti in lastniški kapital, razkrije znesek, prerazvrščen v posamezno kategorijo in iz posamezne kategorije (finančne obveznosti ali lastniški kapital), časovni okvir in razlog za takšno prerazvrstitev.
After paragraph 136, a heading and paragraph 136A are inserted.
Za 136. členom se vstavita naslov in 136.A člen.
Paragraph 138 is amended.
člen se spremeni.
Puttable financial instruments classified as equity
Prodajljivi finančni instrumenti, ki so razvrščeni kot lastniški kapital
For puttable financial instruments classified as equity instruments, an entity shall disclose (to the extent not disclosed elsewhere):
Za prodajljive finančne instrumente, ki so razvrščeni kot kapitalski instrumenti, podjetje razkrije (v obsegu, v katerem niso razkriti drugje):
summary quantitative data about the amount classified as equity;
zbirne kvantitativne podatke o znesku, razvrščenem kot lastniški kapital,
its objectives, policies and processes for managing its obligation to repurchase or redeem the instruments when required to do so by the instrument holders, including any changes from the previous period;
svoje cilje, usmeritve in procese za upravljanje obveznosti ponovnega nakupa ali odkupa instrumentov, kadar to zahtevajo imetniki instrumentov, vključno s kakršnimi koli spremembami iz prejšnjega obdobja,
the expected cash outflow on redemption or repurchase of that class of financial instruments; and
pričakovani denarni odtok za odkup ali ponovni nakup te skupine finančnih instrumentov in
information about how the expected cash outflow on redemption or repurchase was determined.
informacije, kako je pričakovani denarni odtok za odkup ali ponovni nakup določen.
138 An entity shall disclose the following, if not disclosed elsewhere in information published with the financial statements:
138 Podjetje mora v informacijah, ki so objavljene z računovodskimi izkazi, razkriti, če tega ne stori drugod:
the domicile and legal form of the entity, its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office);
sedež in svojo pravno obliko, državo registracije in naslov registriranega sedeža (ali glavnega kraja poslovanja, če se razlikuje od registriranega sedeža),
a description of the nature of the entity’s operations and its principal activities;
opis narave svojega poslovanja in svoje glavne dejavnosti,
the name of the parent and the ultimate parent of the group; and
imeni obvladujočega podjetja in zadnjega obvladujočega podjetja v skupini in
if it is a limited life entity, information regarding the length of its life.
če je podjetje z omejenim rokom obstoja, informacije o trajanju njegovega obstoja.
After paragraph 139A, paragraph 139B is added.
Za 139.A členom se doda 139.B člen.
Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, amended paragraph 138 and inserted paragraphs 8A, 80A and 136A.
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 spremenjen 138. člen in vstavljeni so 8.A, 80.A in 136.A člen.
If an entity applies the amendments for an earlier period, it shall disclose that fact and apply the related amendments to IAS 32, IAS 39, IFRS 7 and IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments at the same time.
Če podjetje uporabi spremembe za obdobje pred tem datumom, ta podatek razkrije in hkrati uporabi z njimi povezane spremembe MRS 32, MRS 39, MSRP 7 in OPMSRP 2 Delnice članov v zadrugah in podobni instrumenti.
Amendments to IFRS 7, IAS 39 and IFRIC 2
Spremembe MSRP 7, MRS 39 in OPMSRP 2
Entities shall apply the following amendments to IFRS 7, IAS 39 and IFRIC 2 when they apply the related amendments to IAS 32 and IAS 1.
Podjetja uporabljajo naslednje spremembe MSRP 7, MRS 39 in OPMSRP 2, ko uporabljajo z njimi povezane spremembe MRS 32 in MRS 1.
Financial Instruments: Disclosures
Finančni instrumenti: razkritja
Paragraph 3 is amended.
člen se spremeni.
3 This IFRS shall be applied by all entities to all types of financial instruments, except:
3 Ta MSRP uporabljajo vsa podjetja za vse vrste finančnih instrumentov, razen za:
instruments that are required to be classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32.
instrumente, ki jih je treba razvrstiti kot kapitalske instrumente v skladu s 16.A in 16.B členom ali 16.C in 16.D členom MRS 32.
After paragraph 44B, paragraph 44C is added.
Za 44.B členom se doda 44.C člen.
An entity shall apply the amendment in paragraph 3 for annual periods beginning on or after 1 January 2009.
Podjetje uporablja spremembo iz 3. člena za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
If an entity applies Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, for an earlier period, the amendment in paragraph 3 shall be applied for that earlier period.
Če podjetje uporabi poglavje Prodajljivi finančni instrumenti in obveznosti, ki izhajajo iz prenehanja obstoja (spremembe MRS 32 in MRS 1), ki je bilo objavljeno februarja 2008, pred tem datumom, se tudi sprememba iz 3. člena uporabi za obdobje pred tem datumom.
Financial Instruments: Recognition and Measurement
Finančni instrumenti: pripoznavanje in merjenje
Paragraph 2(d) is amended.
2.(d) člen se spremeni.
2 This Standard shall be applied by all entities to all types of financial instruments except:
2 Ta standard morajo uporabljati vsa podjetja pri vseh vrstah finančnih instrumentov, razen v primeru:
financial instruments issued by the entity that meet the definition of an equity instrument in IAS 32 (including options and warrants) or that are required to be classified as an equity instrument in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32.
finančnih instrumentov, ki jih izda podjetje in ki ustrezajo opredelitvi pojma kapitalski instrument iz MRS 32 (vključno z opcijami in nakupnimi boni) ali ki jih je treba razvrstiti kot kapitalski instrument v skladu s 16.A in 16.B členom ali 16.C in 16.D členom MRS 32.
However, the holder of such equity instruments shall apply this Standard to those instruments, unless they meet the exception in (a) above.
Vendar imetnik takšnih kapitalskih instrumentov uporabi ta standard za navedene instrumente, razen če so v skladu z izjemo iz točke (a) zgoraj.
After paragraph 103E, paragraph 103F is added.
Za 103.E členom se doda 103.F člen.
An entity shall apply the amendment in paragraph 2 for annual periods beginning on or after 1 January 2009.
Podjetje uporablja spremembo iz 2. člena za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
If an entity applies Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, for an earlier period, the amendment in paragraph 2 shall be applied for that earlier period.
Če podjetje uporabi poglavje Prodajljivi finančni instrumenti in obveznosti, ki izhajajo iz prenehanja obstoja (spremembe MRS 32 in MRS 1), ki je bilo objavljeno februarja 2008, pred tem datumom, se tudi sprememba iz 2. člena uporabi za obdobje pred tem datumom.
Members’ Shares in Co-operative Entities and Similar Instruments
Delnice članov v zadrugah in podobni instrumenti
In the References section, the footnote is amended.
V oddelku Sklicevanje se spremeni opomba.
In August 2005, IAS 32 was amended as IAS 32 Financial Instruments: Presentation.
MRS 32 je bil avgusta 2005 spremenjen kot MRS 32 Finančni instrumenti: predstavljanje.
In February 2008 the IASB amended IAS 32 by requiring instruments to be classified as equity if those instruments have all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32.
UOMRS je februarja 2008 spremenil MRS 32, pri čemer je določil, da je treba instrumente razvrstiti kot lastniški kapital, če imajo navedeni instrumenti vse značilnosti in izpolnjujejo pogoje iz 16.A in 16.B člena ali 16.C in 16.D člena MRS 32.
Paragraphs 6 and 9 are amended and paragraph 14A is added.
in 9. člen se spremenita in 14.A člen se doda.
CONSENSUS
SOGLASJE
6 Members’ shares that would be classified as equity if the members did not have a right to request redemption are equity if either of the conditions described in paragraphs 7 and 8 is present or the members’ shares have all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32.
6 Deleži članov, ki bi bili razvrščeni kot lastniški kapital, če člani ne bi imeli pravice zahtevati odkup, so lastniški kapital, če je prisoten eden od pogojev, opisanih v odstavkih 7 in 8, ali če imajo deleži članov vse značilnosti in izpolnjujejo pogoje iz 16.A in 16.B člena ali 16.C in 16.D člena MRS 32.
Demand deposits, including current accounts, deposit accounts and similar contracts that arise when members act as customers are financial liabilities of the entity.
Vloge na vpogled, vključno s tekočimi računi, depozitnimi računi, in podobne pogodbe, ki se pojavijo, ko člani delujejo kot odjemalci, so finančne obveznosti podjetja.
Members’ shares in excess of the prohibition against redemption are liabilities, unless the entity has the unconditional right to refuse redemption as described in paragraph 7 or the members’ shares have all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32.
Deleži članov, ki presegajo prepoved odkupa, so obveznosti, razen če ima podjetje brezpogojno pravico zavrniti odkup, kakor je opisano v odstavku 7, ali če imajo deleži članov vse značilnosti in izpolnjujejo pogoje iz 16.A in 16.B člena ali 16.C in 16.D člena MRS 32.
Such a change in the redemption prohibition leads to a transfer between financial liabilities and equity.
Takšna sprememba prepovedi odkupa povzroči prenos med finančno obveznostjo in lastniškim kapitalom.
An entity shall apply the amendments in paragraphs 6, 9, A1 and A12 for annual periods beginning on or after 1 January 2009.
Podjetje uporablja spremembe iz 6., 9., A1. in A12. člena za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
If an entity applies Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, for an earlier period, the amendments in paragraphs 6, 9, A1 and A12 shall be applied for that earlier period.
Če podjetje uporabi poglavje Prodajljivi finančni instrumenti in obveznosti, ki izhajajo iz prenehanja obstoja (spremembe MRS 32 in MRS 1), ki je bilo objavljeno februarja 2008, za obdobje pred tem datumom, se tudi spremembe iz 6., 9., A1. in A12. člena uporabijo pred tem datumom.
In the Appendix (Examples of application of the consensus), paragraphs A1 and A12 are amended.
V Dodatku (Zgledi uporabe soglasja) se spremenita A1. in A12. člen.
EXAMPLES OF APPLICATION OF THE CONSENSUS
ZGLEDI UPORABE SOGLASJA
This appendix sets out seven examples of the application of the IFRIC consensus.
Ta priloga navaja sedem zgledov uporabe soglasja OPMSRP.
The examples do not constitute an exhaustive list; other fact patterns are possible.
Ti zgledi ne predstavljajo izčrpnega seznama; možni so drugi vzorci pojavov.
Each example assumes that there are no conditions other than those set out in the facts of the example that would require the financial instrument to be classified as a financial liability and that the financial instrument does not have all the features or does not meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32.
Vsak zgled predpostavlja, da ni nobenih drugih pogojev razen pogojev, ki so določeni v podatkih zgleda, ki bi zahtevali, da se finančni instrument razvrsti kot finančna obveznost, in da finančni instrument nima vseh značilnosti ali ne izpolnjuje pogojev iz 16.A in 16.B člena ali 16.C in 16.D člena MRS 32.