natgillin/translations-raw huggingface dataset:
and shall identify the financial statements prepared in accordance with paragraph 9 of this Standard or IAS 28 and IAS 31 to which they relate.
in morajo navesti računovodske izkaze, pripravljene v skladu z 9. členom tega standarda, MRS 28 in MRS 31, na katere se nanašajo.
An entity shall apply this Standard for annual periods beginning on or after 1 January 2005.
Podjetje začne uporabljati ta standard za letna obdobja, ki se začnejo 1. januarja 2005 ali pozneje.
However, an entity shall not apply these amendments for annual periods beginning before 1 July 2009 unless it also applies IFRS 3 (as revised by the International Accounting Standards Board in 2008).
Podjetje ne sme uporabljati teh sprememb za letna obračunska obdobja pred 1. julijem 2009, razen če uporablja tudi MSRP 3 (kakor ga je leta 2008 revidiral Upravni odbor za mednarodne računovodske standarde).
If an entity applies the amendments before 1 July 2009, it shall disclose that fact.
Če podjetje uporablja spremembe pred 1. julijem 2009, mora to razkriti.
An entity shall apply the amendments retrospectively, with the following exceptions:
Podjetje mora te spremembe uporabljati za nazaj, z naslednjimi izjemami:
the amendment to paragraph 28 for attributing total comprehensive income to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.
spremembe 28. člena za pripisovanje celotnega vseobsegajoča donosa lastnikom obvladujočega podjetja in neobvladujočim deležem, tudi če to povzroči primanjkljaj v stanju neobvladujočih deležev.
Therefore, an entity shall not restate any profit or loss attribution for reporting periods before the amendment is applied;
Zato podjetje ne sme preračunati pripisa poslovnega izida za poročevalna obdobja pred uporabo sprememb.
the requirements in paragraphs 30 and 31 for accounting for changes in ownership interests in a subsidiary after control is obtained.
zahteve iz 30. in 31. člena za obračunavanje sprememb deležev v lastniškem kapitalu v odvisnem podjetju po pridobitvi obvladovanja.
Therefore, the requirements in paragraphs 30 and 31 do not apply to changes that occurred before an entity applies the amendments;
Zato se zahteve 30. in 31. člena ne uporabljajo za spremembe, ki so nastale, preden podjetje začne uporabljati spremembe tega standarda.
the requirements in paragraphs 34–37 for the loss of control of a subsidiary.
zahteve 34.–37. člena za izgubo obvladovanja odvisnega podjetja.
An entity shall not restate the carrying amount of an investment in a former subsidiary if control was lost before it applies those amendments.
Podjetje ne formulira na novo knjigovodske vrednosti finančne naložbe v nekdanjem odvisnem podjetju, če je bilo obvladovanje izgubljeno pred uporabo teh sprememb.
In addition, an entity shall not recalculate any gain or loss on the loss of control of a subsidiary that occurred before the amendments are applied.
Poleg tega podjetje ne sme ponovno izračunati dobička ali izgube zaradi izgube obvladovanja odvisnega podjetja, ki se je zgodilo, preden so uporabljene spremembe.
Paragraph 38 was amended by Improvements to IFRSs issued in May 2008.
člen se je spremenil v okviru Izboljšav MSRP, objavljenih maja 2008.
An entity shall apply that amendment for annual periods beginning on or after 1 January 2009, prospectively from the date at which it first applied IFRS 5.
Podjetje uporablja to spremembo za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu, in sicer za naprej po datumu, ko je prvič uporabilo MSRP 5.
If an entity applies the amendment for an earlier period it shall disclose that fact.
Če podjetje uporabi spremembe za zgodnejše obdobje, ta podatek razkrije.
If an entity applies the changes for an earlier period, it shall disclose that fact and apply the related amendments to IAS 18, IAS 21 and IAS 36 at the same time.
Če podjetje uporabi spremembe za obdobje pred tem datumom, ta podatek razkrije in hkrati uporabi s tem povezane spremembe MRS 18, MRS 21 in MRS 36.
In addition, an entity may elect to apply paragraphs 38B and 38C retrospectively to past reorganisations within the scope of those paragraphs.
Poleg tega se lahko podjetje odloči, da uporabi 38.B in 38.C člen za nazaj za pretekle reorganizacije v okviru področja uporabe navedenih členov.
However, if an entity restates any reorganisation to comply with paragraph 38B or 38C, it shall restate all later reorganisations within the scope of those paragraphs.
Če pa podjetje spremeni kakršno koli reorganizacijo, tako da je v skladu z 38.B ali 38.C členom, spremeni vse poznejše reorganizacije v okviru področja uporabe navedenih členov.
WITHDRAWAL OF IAS 27 (2003)
RAZVELJAVITEV MRS 27 (2003)
46 This Standard supersedes IAS 27 Consolidated and Separate Financial Statements (as revised in 2003).
46 Ta standard nadomešča MRS 27 – Konsolidirani in ločeni računovodski izkazi (kakor je bil popravljen 2003).
If on acquisition a subsidiary meets the criteria to be classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, it shall be accounted for in accordance with that IFRS.
Če odvisno podjetje ob pridobitvi izpolnjuje sodila za razvrstitev med sredstva za prodajo v skladu z MSRP 5 Nekratkoročna sredstva za prodajo in ustavljeno poslovanje, je treba obračunati v skladu s tem MSRP.
See also SIC-12 Consolidation—Special Purpose Entities.
Glejte tudi SOP-12 Konsolidacija – podjetja za posebne namene.
An entity shall apply the amendments to IAS 27 made by the International Accounting Standards Board in 2008 in paragraphs 4, 18, 19, 26–37 and 41(e) and (f) for annual periods beginning on or after 1 July 2009.
Podjetje mora spremembe 4., 18., 19., 26.–37. in 41.(e) in (f) člena MRS 27, ki jih je leta 2008 izvedel Upravni odbor za mednarodne računovodske standarde, uporabljati za letna obračunska obdobja, ki se začnejo 1. julija 2009 ali pozneje.
Commission Regulation (EC) No 495/2009
Uredba Komisije (ES) št. 495/2009
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 3
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede mednarodnega standarda računovodskega poročanja (MSRP) 3
On 10 January 2008, the International Accounting Standards Board (IASB) published International Financial Reporting Standard (IFRS) 3 (Revised) Business Combinations, hereinafter ‘revised IFRS 3’.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 10. januarja 2008 izdal mednarodni standard računovodskega poročanja (MSRP) 3 (revidiran), Poslovne združitve (v nadaljnjem besedilu: revidiran MSRP 3).
The revised IFRS 3 establishes principles and rules about how an acquirer in a business combination has to recognise and measure in its books the different elements (such as identifiable assets, liabilities assumed, non-controlling interest and goodwill) connected to the accounting treatment of the acquisition transaction.
Revidiran MSRP 3 vzpostavlja načela in pravila o tem, kako mora prevzemnik v poslovni združitvi v svojih knjigah pripoznati in meriti različne elemente (kot so opredeljiva sredstva, prevzete obveznosti, neobvladujoči deleži in dobro ime), povezane z računovodskim obravnavanjem prevzemnega posla.
It also determines the information to be disclosed concerning such transactions.
Določa tudi informacije, ki se razkrijejo v zvezi s takšnimi posli.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the revised IFRS 3 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da revidiran MSRP 3 izpolnjuje tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group’s (EFRAG’s) opinions [3], the Standards Advice Review Group considered EFRAG’s opinion on endorsement and advised the Commission that it is well-balanced and objective.
Svetovalna skupina za presojo mnenj o računovodskih standardih je v skladu s Sklepom Komisije št. 2006/505/ES z dne 14. julija 2006 o ustanovitvi Svetovalne skupine za presojo mnenj o računovodskih standardih, ki bo svetovala Komisiji glede objektivnosti in nevtralnosti mnenj Evropske svetovalne skupine za računovodsko poročanje (EFRAG) [3], preučila mnenje EFRAG o potrditvi in svetovala Komisiji, da je mnenje dobro uravnoteženo in objektivno.
The adoption of the revised IFRS 3 implies, by way of consequence, amendments to IFRS 1, IFRS 2, IFRS 7, International Accounting Standard (IAS) 12, IAS 16, IAS 28, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39 and Interpretation 9 of the International Financial Reporting Interpretations Committee (IFRIC) in order to ensure consistency between international accounting standards.
Sprejetje revidiranega MSRP 3 posledično pomeni spremembe MSRP 1, MSRP 2, MSRP 7, mednarodnega računovodskega standarda (MRS) 12, MRS 16, MRS 28, MRS 32, MRS 33, MRS 34, MRS 36, MRS 37, MRS 38, MRS 39 in pojasnila 9 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP), da bi se zagotovila skladnost med mednarodnimi računovodskimi standardi.
International Financial Reporting Standard (IFRS) 3 Business Combinations is replaced by the revised IFRS 3 as set out in the Annex to this Regulation;
Mednarodni standard računovodskega poročanja (MSRP) 3, Poslovne združitve, se nadomesti z revidiranim MSRP 3, kakor je navedeno v Prilogi k tej uredbi;
IFRS 1, IFRS 2, IFRS 7, International Accounting Standard (IAS) 12, IAS 16, IAS 28, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39 and Interpretation 9 of the International Financial Reporting Interpretations Committee (IFRIC) are amended in accordance with the amendments to IFRS 3 as set out in the Annex to this Regulation.
MSRP 1, MSRP 2, MSRP 7, mednarodni računovodski standard (MRS) 12, MRS 16, MRS 28, MRS 32, MRS 33, MRS 34, MRS 36, MRS 37, MRS 38, MRS 39 in pojasnilo 9 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) se spremenijo v skladu s spremembami MSRP 3, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply the revised IFRS 3 as set out in the Annex to this Regulation, at the latest, as from the commencement date of its first financial year starting after 30 June 2009.
Posamezna družba začne uporabljati revidiran MSRP 3, kakor je navedeno v Prilogi k tej uredbi, najpozneje z datumom začetka svojega prvega finančnega leta, ki se začne po 30. juniju 2009.
IFRS 3
MSRP 3
Business Combinations
Poslovne združitve
INTERNATIONAL FINANCIAL REPORTING STANDARD 3
MEDNARODNI STANDARD RAČUNOVODSKEGA POROČANJA 3
The objective of this IFRS is to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects.
Cilj tega MSRP je izboljšati ustreznost, zanesljivost in primerljivost informacij, ki jih poročajoče podjetje zagotavlja v svojih računovodskih izkazih o poslovni združitvi in njenih vplivih.
To accomplish that, this IFRS establishes principles and requirements for how the acquirer:
Za dosego tega ta MSRP postavlja načela in zahteve kako prevzemnik:
recognises and measures in its financial statements the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree;
v svojih računovodskih izkazih pripozna in meri opredeljiva pridobljena sredstva, prevzete obveznosti ali neobvladujoči delež v prevzetem podjetju,
recognises and measures the goodwill acquired in the business combination or a gain from a bargain purchase; and
pripozna in meri dobro ime, pridobljeno v poslovni združitvi, ali dobiček pri izpogajanem nakupu, ter
determines what information to disclose to enable users of the financial statements to evaluate the nature and financial effects of the business combination.
določa, katere informacije razkriti, da bodo uporabniki računovodskih izkazov lahko ocenili naravo in finančne učinke poslovne združitve.
This IFRS applies to a transaction or other event that meets the definition of a business combination.
Ta MSRP se uporablja za transakcijo ali drug poslovni dogodek, ki ustreza opredelitvi poslovne združitve.
This IFRS does not apply to:
Ta MSRP se ne uporablja za:
the formation of a joint venture.
ustanovitev skupnih podvigov.
the acquisition of an asset or a group of assets that does not constitute a business.
nakup sredstva ali skupine sredstev, ki ne predstavljajo poslovnega subjekta.
In such cases the acquirer shall identify and recognise the individual identifiable assets acquired (including those assets that meet the definition of, and recognition criteria for, intangible assets in IAS 38 Intangible Assets) and liabilities assumed.
V takšnih primerih mora prevzemnik opredeliti in pripoznati posamezna pridobljena opredeljiva sredstva (vključno s sredstvi, ki ustrezajo opredelitvi in sodilom za pripoznanje neopredmetenih sredstev v MRS 38 Neopredmetena sredstva) in prevzete obveznosti.
The cost of the group shall be allocated to the individual identifiable assets and liabilities on the basis of their relative fair values at the date of purchase.
Stroške skupine je treba razporediti na posamezna opredeljiva sredstva in obveznosti na podlagi njihove relativne poštene vrednosti na datum nakupa.
Such a transaction or event does not give rise to goodwill.
Takšna transakcija ali poslovni dogodek ne povzroči dobrega imena.
a combination of entities or businesses under common control (paragraphs B1–B4 provide related application guidance).
združitev podjetij ali poslovnih subjektov pod skupnim upravljanjem (napotki za uporabo so v B1.–B4. členu).
IDENTIFYING A BUSINESS COMBINATION
OPREDELITEV POSLOVNE ZDRUŽITVE
An entity shall determine whether a transaction or other event is a business combination by applying the definition in this IFRS, which requires that the assets acquired and liabilities assumed constitute a business.
Podjetje mora s pomočjo opredelitve v tem MSRP, ki zahteva, da pridobljena sredstva in prevzete obveznosti predstavljajo poslovni subjekt, določiti, ali je transakcija ali drug poslovni dogodek poslovna združitev.
If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as an asset acquisition.
Če sredstva niso pridobljena od poslovnega subjekta, mora poročajoče podjetje transakcijo ali drug poslovni dogodek obračunati kot pridobitev sredstva.
Paragraphs B5–B12 provide guidance on identifying a business combination and the definition of a business.
Napotki za določitev poslovne združitve in opredelitev poslovnega subjekta so v B5.–B12. členu.
THE ACQUISITION METHOD
PREVZEMNA METODA
An entity shall account for each business combination by applying the acquisition method.
Podjetje mora vsako poslovno združitev obračunavati po prevzemni metodi.
Applying the acquisition method requires:
Uporaba prevzemne metode zahteva:
identifying the acquirer;
opredelitev prevzemnika,
determining the acquisition date;
določitev datuma prevzema,
recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree; and
pripoznavanje in merjenje pridobljenih opredeljivih sredstev, prevzetih obveznosti in neobvladujočega deleža v prevzetem podjetju, ter
recognising and measuring goodwill or a gain from a bargain purchase.
pripoznavanje in merjenje dobrega imena ali dobička pri izpogajanem nakupu.
Identifying the acquirer
Opredelitev prevzemnika
For each business combination, one of the combining entities shall be identified as the acquirer.
Pri vsaki poslovni združitvi je treba eno od podjetij, ki se združujejo, določiti kot prevzemnika.
The guidance in IAS 27 Consolidated and Separate Financial Statements shall be used to identify the acquirer—the entity that obtains control of the acquiree.
Pri določitvi prevzemnika – podjetja, ki prevzame obvladovanje nad prevzetim podjetjem, je treba uporabljati napotke v MRS 27 Konsolidirani in ločeni računovodski izkazi.
If a business combination has occurred but applying the guidance in IAS 27 does not clearly indicate which of the combining entities is the acquirer, the factors in paragraphs B14–B18 shall be considered in making that determination.
Če je nastala poslovna združitev, vendar uporaba napotkov v MRS 27 ne nakazuje jasno, katero od podjetij, ki se združujejo, je prevzemnik, je treba pri tem določanju upoštevati dejavnike v B14.–B18. členu.
Determining the acquisition date
Določitev datuma prevzema
The acquirer shall identify the acquisition date, which is the date on which it obtains control of the acquiree.
Prevzemnik mora določiti datum prevzema, ki je datum, ko pridobi obvladovanje nad prevzetim podjetjem.
The date on which the acquirer obtains control of the acquiree is generally the date on which the acquirer legally transfers the consideration, acquires the assets and assumes the liabilities of the acquiree—the closing date.
Datum, na katerega prevzemnik pridobi obvladovanje nad prevzetim podjetjem, je običajno datum, na katerega prevzemnik zakonito prenese nadomestilo, pridobi sredstva in prevzame obveznosti prevzetega podjetja – zaključni datum.
However, the acquirer might obtain control on a date that is either earlier or later than the closing date.
Prevzemnik pa lahko prevzame obvladovanje na datum, ki je pred ali po zaključnem datumu.
For example, the acquisition date precedes the closing date if a written agreement provides that the acquirer obtains control of the acquiree on a date before the closing date.
Na primer, datum prevzema je pred zaključnim datumom, če pisni sporazum določa, da prevzemnik pridobi obvladovanje nad prevzetim podjetjem na datum pred zaključnim datumom.
An acquirer shall consider all pertinent facts and circumstances in identifying the acquisition date.
Prevzemnik mora pri opredelitvi datuma prevzema upoštevati vsa ustrezna dejstva in okoliščine.
Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree
Pripoznavanje in merjenje pridobljenih opredeljivih sredstev, prevzetih obveznosti in neobvladujočega deleža v prevzetem podjetju
Recognition principle
Načelo pripoznavanja
As of the acquisition date, the acquirer shall recognise, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree.
Na datum prevzema mora prevzemnik, ločeno od dobrega imena, pripoznati opredeljiva pridobljena sredstva, prevzete obveznosti in neobvladujoči delež v prevzetem podjetju.
Recognition of identifiable assets acquired and liabilities assumed is subject to the conditions specified in paragraphs 11 and 12.
Pri pripoznavanju pridobljenih opredeljivih sredstev in prevzetih obveznosti je treba upoštevati pogoje, določene v 11. in 12. členu.
Recognition conditions
Pogoji pripoznavanja
To qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must meet the definitions of assets and liabilities in the Framework for the Preparation and Presentation of Financial Statements at the acquisition date.
Da opredeljiva prevzeta sredstva in prevzete obveznosti izpolnjujejo pogoje za pripoznanje kot del uporabe prevzemne metode, morajo ustrezati opredelitvam sredstev in obveznosti v Okvirnih navodilih za pripravljanje in predstavljanje računovodskih izkazov na datum prevzema.
For example, costs the acquirer expects but is not obliged to incur in the future to effect its plan to exit an activity of an acquiree or to terminate the employment of or relocate an acquiree’s employees are not liabilities at the acquisition date.
Na primer, stroški, ki jih prevzemnik pričakuje, vendar ni nujno, da bodo nastali, da izvede svoj načrt izstopa iz dejavnosti prevzetega podjetja ali konča službovanje ali premestitev zaposlencev prevzetega podjetja, niso obveznosti na datum prevzema.
Therefore, the acquirer does not recognise those costs as part of applying the acquisition method.
Zato prevzemnik ne pripozna teh stroškov kot del uporabe prevzemne metode.
Instead, the acquirer recognises those costs in its post-combination financial statements in accordance with other IFRSs.
Namesto tega prevzemnik pripozna te stroške v računovodskih izkazih po združitvi v skladu z drugimi MSRP.
In addition, to qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must be part of what the acquirer and the acquiree (or its former owners) exchanged in the business combination transaction rather than the result of separate transactions.
Poleg tega morajo biti opredeljiva pridobljena sredstva in prevzete obveznosti zato, da izpolnjujejo pogoje za pripoznanje kot del uporabe prevzemne metode, del tistega, kar sta prevzemnik in prevzeto podjetje (ali njegovi nekdanji lastniki), izmenjala v transakciji poslovne združitve in ne kot posledica ločene transakcije.
The acquirer shall apply the guidance in paragraphs 51–53 to determine which assets acquired or liabilities assumed are part of the exchange for the acquiree and which, if any, are the result of separate transactions to be accounted for in accordance with their nature and the applicable IFRSs.
Prevzemnik mora pri določanju, katera pridobljena sredstva ali prevzete obveznosti so del izmenjave prevzetega podjetja, in katere, če obstajajo, so posledica ločenih transakcij, ki jih je treba obračunavati v skladu z njihovo naravo in veljavnimi MSRP, uporabiti napotke v 51.–53. členu.
The acquirer’s application of the recognition principle and conditions may result in recognising some assets and liabilities that the acquiree had not previously recognised as assets and liabilities in its financial statements.
Prevzemnikova uporaba načela in pogojev pripoznavanja lahko povzroči pripoznavanje nekaterih sredstev in obveznosti, ki jih prevzeto podjetje prej v svojih računovodskih izkazih ni pripoznalo kot sredstva in obveznosti.
For example, the acquirer recognises the acquired identifiable intangible assets, such as a brand name, a patent or a customer relationship, that the acquiree did not recognise as assets in its financial statements because it developed them internally and charged the related costs to expense.
Na primer, prevzemnik pripozna pridobljena opredeljiva neopredmetena sredstva, kot je blagovna znamka, patent ali razmerje z odjemalci, ki jih prevzeto podjetje v svojih računovodskih izkazih ni pripoznalo kot sredstva, ker jih je razvilo znotraj podjetja in s tem povezane stroške knjižilo v breme odhodkov.
Paragraphs B28–B40 provide guidance on recognising operating leases and intangible assets.
Napotki za pripoznavanje poslovnih najemov in neopredmetenih sredstev so v B28.–B40. členu.
Paragraphs 22–28 specify the types of identifiable assets and liabilities that include items for which this IFRS provides limited exceptions to the recognition principle and conditions.
22.–28. člen določa vrste opredeljivih sredstev in obveznosti, ki vključujejo postavke, za katere ta MSRP določa omejene izjeme pri načelu in pogojih pripoznavanja.
Classifying or designating identifiable assets acquired and liabilities assumed in a business combination
Razvrščanje ali določanje pridobljenih opredeljivih sredstev in prevzetih obveznosti v poslovni združitvi
At the acquisition date, the acquirer shall classify or designate the identifiable assets acquired and liabilities assumed as necessary to apply other IFRSs subsequently.
Na datum prevzema mora prevzemnik razvrstiti ali določiti opredeljiva pridobljena sredstva in prevzete obveznosti, kot je potrebno za naknadno uporabo drugih MSRP.