natgillin/translations-raw huggingface dataset:
68 The operating cycle of an entity is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents.
68 Poslovni cikel podjetja je čas od pridobitve sredstev za delovanje do njihove prodaje za denar ali denarne ustreznike.
When the entity's normal operating cycle is not clearly identifiable, it is assumed to be 12 months.
Če običajen poslovni cikel podjetja ni jasno opredeljen, se šteje, da traja dvanajst mesecev.
Current assets include assets (such as inventories and trade receivables) that are sold, consumed or realised as part of the normal operating cycle even when they are not expected to be realised within 12 months after the reporting period.
Kratkoročna sredstva vključujejo sredstva (na primer zaloge in terjatve do kupcev), ki se prodajo, porabijo ali realizirajo kot del običajnega poslovnega cikla, četudi ni predvideno, da se bodo realizirala v dvanajstih mesecih po obdobju poročanja.
Current assets also include assets held primarily for the purpose of trading (examples include some financial assets classified as held for trading in accordance with IAS 39) and the current portion of non-current financial assets.
Kratkoročna sredstva vključujejo tudi sredstva, ki so namenjena predvsem trgovanju (na primer nekatera finančna sredstva, razvrščena kot namenjena za trgovanje v skladu z MRS 39), in kratkoročni del nekratkoročnih finančnih sredstev.
71 Other current liabilities are not settled as part of the normal operating cycle, but are due for settlement within 12 months after the reporting period or held primarily for the purpose of trading.
71 Druge kratkoročne obveznosti se ne poravnajo v običajnem poslovnem ciklu, ampak jih je treba poravnati v dvanajstih mesecih po obdobju poročanja ali pa se jih zadrži predvsem za namene trgovanja.
Examples are some financial liabilities classified as held for trading in accordance with IAS 39, bank overdrafts, and the current portion of non-current financial liabilities, dividends payable, income taxes and other non-trade payables.
Primer so nekatere finančne obveznosti, po MRS 39 razvrščene kot v posesti za trgovanje, prekoračitve na bančnih računih in kratkoročni del nekratkoročnih finančnih obveznosti, obveznosti za dividende, davek iz dobička ter druge neposlovne obveznosti.
Financial liabilities that provide financing on a long-term basis (ie are not part of the working capital used in the entity's normal operating cycle) and are not due for settlement within 12 months after the reporting period are non-current liabilities, subject to paragraphs 74 and 75.
Finančne obveznosti, ki zagotavljajo dolgoročno financiranje (niso del obratnega kapitala, ki se uporablja v običajnem poslovnem ciklu podjetja) in jih ni treba poravnati v dvanajstih mesecih po obdobju poročanja, so nekratkoročne obveznosti, ki so predmet 74. in 75. člena.
Paragraphs 68 and 71 were amended by Improvements to IFRSs issued in May 2008.
in 71. člen sta se spremenila v okviru Izboljšav MSRP, objavljenih maja 2008.
If an entity applies the amendments for an earlier period it shall disclose that fact.
Če podjetje uporabi spremembe za zgodnejše obdobje, ta podatek razkrije.
Amendments to International Accounting Standard 16
Spremembe mednarodnega računovodskega standarda 16
Property, Plant and Equipment
člen se spremeni. Doda se 81.E člen.
Paragraphs 6 and 69 are amended.
in 69. člen se spremenita.
Paragraphs 68A and 81D are added.
Dodata se 68.A in 81.D člen.
6 The following terms are used in this Standard with the meanings specified:
6 V tem standardu so uporabljeni naslednji izrazi, katerih pomeni so natančno določeni:
Recoverable amount is the higher of an asset's fair value less costs to sell and its value in use.
Nadomestljiva vrednost je poštena vrednost sredstev, zmanjšana za stroške prodaje, ali vrednost pri uporabi, pri čemer se upošteva višja od obeh vrednosti.
DERECOGNITION
ODPRAVA PRIPOZNANJA
However, an entity that, in the course of its ordinary activities, routinely sells items of property, plant and equipment that it has held for rental to others shall transfer such assets to inventories at their carrying amount when they cease to be rented and become held for sale.
Vendar podjetje, ki med svojim rednim delovanjem rutinsko prodaja postavke opredmetenih osnovnih sredstev (nepremičnin, naprav in opreme), ki jih daje v najem drugim, prenese takšna sredstva v zaloge po njihovi knjigovodski vrednosti, ko se ne dajejo več v najem in se namenijo prodaji.
The proceeds from the sale of such assets shall be recognised as revenue in accordance with IAS 18 Revenue.
Prejemki od prodaje takšnih sredstev se priznajo kot prihodki v skladu z MRS 18 Prihodki.
IFRS 5 does not apply when assets that are held for sale in the ordinary course of business are transferred to inventories.
MSRP 5 se ne uporablja, ko se sredstva v posesti za prodajo v rednem poslovanju prenesejo v zaloge.
69 The disposal of an item of property, plant and equipment may occur in a variety of ways (eg by sale, by entering into a finance lease or by donation).
69 Odtujitev postavke nepremičnine, naprave in opreme je mogoča na več načinov (npr. s prodajo, finančnim najemom ali donacijo).
In determining the date of disposal of an item, an entity applies the criteria in IAS 18 for recognising revenue from the sale of goods.
Pri določanju datuma odtujitve postavke nepremičnine, naprave ali opreme podjetje uporabi merila iz MRS 18 za pripoznavanje prihodkov od prodaje blaga.
IAS 17 applies to disposal by a sale and leaseback.
MRS 17 se uporablja za odtujitev s prodajo in povratnim najemom.
Paragraphs 6 and 69 were amended and paragraph 68A was added by Improvements to IFRSs issued in May 2008.
in 69. člen sta se spremenila ter 68.A člen se je dodal v okviru Izboljšav MSRP, objavljenih maja 2008.
If an entity applies the amendments for an earlier period it shall disclose that fact and at the same time apply the related amendments to IAS 7 Statement of Cash Flows.
Če podjetje uporabi spremembe v zgodnejšem obdobju, razkrije ta podatek in hkrati uporabi z njimi povezane spremembe MRS 7 Izkaz denarnih tokov.
Appendix to Amendments to IAS 16
Dodatek k spremembam MRS 16
Amendments to IAS 7
Spremembe MRS 7
Entities shall apply these amendments to IAS 7 when they apply the related amendments to IAS 16.
Podjetja uporabljajo te spremembe MRS 7, ko uporabljajo z njimi povezane spremembe MRS 16.
Statement of Cash Flows
Izkaz denarnih tokov
Paragraph 14 is amended.
člen se spremeni.
Paragraph 55 is added.
Doda se 55. člen.
14 Cash flows …
14 Denarni tokovi …
Some transactions, such as the sale of an item of plant, may give rise to a gain or loss that is included in recognised profit or loss.
Nekatere transakcije, na primer prodaja postavke naprave, lahko povzročijo dobiček ali izgubo, ki je vključen v pripoznani poslovni izid.
The cash flows relating to such transactions are cash flows from investing activities.
Denarni tokovi, povezani s takšnimi transakcijami, so denarni tokovi iz naložbenih dejavnosti.
However, cash payments to manufacture or acquire assets held for rental to others and subsequently held for sale as described in paragraph 68A of IAS 16 Property, Plant and Equipment are cash flows from operating activities.
Denarna plačila za proizvodnjo ali pridobitev sredstev za dajanje v najem drugim in posledično za prodajo, kot opisuje 68.A člen MRS 16 Opredmetena osnovna sredstva, pa so denarni tokovi iz poslovanja.
The cash receipts from rents and subsequent sales of such assets are also cash flows from operating activities.
Denarni prejemki iz najemov in poznejših prodaj takšnih sredstev so prav tako denarni tokovi iz poslovanja.
55 Paragraph 14 was amended by Improvements to IFRSs issued in May 2008.
55 14. 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.
Podjetje uporablja to spremembo za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
If an entity applies the amendment for an earlier period it shall disclose that fact and apply paragraph 68A of IAS 16.
Če podjetje uporabi spremembo za zgodnejše obdobje, ta podatek razkrije in uporabi 68.A člen MRS 16.
Amendments to International Accounting Standard 19
Spremembe mednarodnega računovodskega standarda 19
Employee Benefits
Zaslužki zaposlencev
Paragraphs 7, 8(b), 32B, 97, 98, 111 and 160 are amended.
7., 8.(b), 32.B, 97., 98., 111. in 160. člen se spremenijo.
Paragraphs 111A and 159D are added.
Doda se 111.A in 159.D člen.
Short-term employee benefits are employee benefits (other than termination benefits) that are due to be settled within 12 months after the end of the period in which the employees render the related service.
Kratkoročni zaslužki zaposlencev so zaslužki zaposlencev (razen odpravnine), ki jih je treba poravnati v dvanajstih mesecih po koncu obdobja, v katerem so zaposlenci službovali.
Other long-term employee benefits are employee benefits (other than post-employment benefits and termination benefits) that are not due to be settled within 12 months after the end of the period in which the employees render the related service.
Drugi dolgoročni zaslužki zaposlencev so zaslužki zaposlencev (razen pozaposlitvenih zaslužkov in odpravnin), ki jih ni treba poravnati v dvanajstih mesecih po koncu obdobja, v katerem so zaposlenci službovali.
The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of administering the plan (other than those included in the actuarial assumptions used to measure the defined benefit obligation) and less any tax payable by the plan itself.
Donos sredstev programa so obresti, dividende in drugi prihodki, pridobljeni iz sredstev programa, skupaj z iztrženimi in neiztrženimi dobički ali izgubami v zvezi s sredstvi programa, zmanjšani za vse stroške vodenja programa (razen tiste, vključene v aktuarske predpostavke, ki se uporabljajo za merjenje obveze za določene zaslužke) in za vse davčne obveznosti samega programa.
Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits.
Stroški preteklega službovanja so sprememba sedanje vrednosti obveze za določene zaslužke v prejšnjih obdobjih, ki se pojavi v tekočem obdobju zaradi uvedbe ali spremembe pozaposlitvenih zaslužkov ali drugih dolgoročnih zaslužkov zaposlencev.
Past service cost may be either positive (when benefits are introduced or changed so that the present value of the defined benefit obligation increases) or negative (when existing benefits are changed so that the present value of the defined benefit obligation decreases).
Stroški preteklega poslovanja so lahko pozitivni (kadar se zaslužki uvedejo ali spremenijo, tako da se sedanja vrednost obveze za določene zaslužke poveča) ali negativni (kadar se obstoječi zaslužki spremenijo, tako da se sedanja vrednost obveze za določene zaslužke zmanjša).
SHORT-TERM EMPLOYEE BENEFITS
KRATKOROČNI ZASLUŽKI ZAPOSLENCEV
8 Short-term employee benefits include items such as:
8 Kratkoročni zaslužki zaposlencev vključujejo na primer:
short-term compensated absences (such as paid annual leave and paid sick leave) where the compensation for the absences is due to be settled within 12 months after the end of the period in which the employees render the related employee service;
plačila za kratkotrajni čas odsotnosti (na primer plačan letni in bolniški dopust), pri čemer je treba plačila za čas odsotnosti poravnati v dvanajstih mesecih po koncu obdobja, v katerem so zaposlenci službovali pri zaposlovancu;
POST-EMPLOYMENT BENEFITS: DISTINCTION BETWEEN DEFINED CONTRIBUTION PLANS AND DEFINED BENEFIT PLANS
POZAPOSLITVENI ZASLUŽKI: RAZLIKA MED PROGRAMI Z DOLOČENIMI PRISPEVKI IN PROGRAMI Z DOLOČENIMI ZASLUŽKI
Multi-employer plans
Programi več zaposlovalcev
IAS 37 Provisions, Contingent Liabilities and Contingent Assets requires an entity to disclose information about some contingent liabilities.
MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva od podjetja zahteva, da razkrije informacije o nekaterih pogojnih obveznostih.
In the context of a multi-employer plan, a contingent liability may arise from, for example:
V okviru programa več zaposlovalcev lahko pogojna obveznost izhaja na primer iz:
POST-EMPLOYMENT BENEFITS: DEFINED BENEFIT PLANS
POZAPOSLITVENI ZASLUŽKI: PROGRAMI Z DOLOČENIMI ZASLUŽKI
Past service cost
Stroški preteklega poslovanja
97 Past service cost arises when an entity introduces a defined benefit plan that attributes benefits to past service or changes the benefits payable for past service under an existing defined benefit plan.
97 Stroški preteklega poslovanja se pojavijo, ko podjetje uvede program z določenimi zaslužki, ki pripisuje zaslužke za preteklo poslovanje, ali spremeni zaslužke, plačljive za preteklo poslovanje, v obstoječem programu z določenimi zaslužki.
Such changes are in return for employee service over the period until the benefits concerned are vested.
Te spremembe so nadomestilo za službovanje zaposlencev v obdobju, dokler se ne odmerijo ustrezni zaslužki.
Therefore, the entity recognises past service cost over that period, regardless of the fact that the cost refers to employee service in previous periods.
Zato podjetje pripozna stroške preteklega poslovanja v navedenem obdobju, ne glede na to, da stroški zadevajo službovanje zaposlencev v prejšnjih obdobjih.
The entity measures past service cost as the change in the liability resulting from the amendment (see paragraph 64).
Podjetje izmeri stroške preteklega poslovanja kot spremembo obveznosti, ki izhaja iz spremembe (glej 64. člen).
Negative past service cost arises when an entity changes the benefits attributable to past service so that the present value of the defined benefit obligation decreases.
Negativni stroški preteklega poslovanja se pojavijo, ko podjetje spremeni zaslužke, ki se pripišejo preteklemu poslovanju, tako da se sedanja vrednost obveze za določene zaslužke zmanjša.
98 Past service cost excludes:
98 Stroški preteklega poslovanja izključujejo:
the effect of differences between actual and previously assumed salary increases on the obligation to pay benefits for service in prior years (there is no past service cost because actuarial assumptions allow for projected salaries);
vpliv razlik med dejanskim in vnaprej predvidenim povečanjem plač na obvezo glede plačila zaslužkov za službovanje v prejšnjih letih (stroškov preteklega poslovanja ni, ker aktuarske predpostavke dovoljujejo predvidene plače);
underestimates and overestimates of discretionary pension increases when an entity has a constructive obligation to grant such increases (there is no past service cost because actuarial assumptions allow for such increases);
prenizke in previsoke ocene diskrecijskega povečanja pokojnine, če je podjetje posredno obvezano k tem povečanjem (stroškov preteklega poslovanja ni, ker aktuarske predpostavke dovoljujejo ta povečanja);
estimates of benefit improvements that result from actuarial gains that have been recognised in the financial statements if the entity is obliged, by either the formal terms of a plan (or a constructive obligation that goes beyond those terms) or legislation, to use any surplus in the plan for the benefit of plan participants, even if the benefit increase has not yet been formally awarded (the resulting increase in the obligation is an actuarial loss and not past service cost, see paragraph 85(b));
ocene povečanja zaslužkov, ki izhajajo iz aktuarskih dobičkov, pripoznanih v računovodskih izkazih, če je podjetje dolžno na podlagi formalnih določb programa (ali posredne obveze, ki presega te določbe) ali zakonodaje uporabiti kakršen koli presežek v programu v korist udeležencev programa, tudi če povečanje zaslužkov ni formalno pripisano (nastalo povečanje obveze je aktuarska izguba in ne strošek preteklega poslovanja, glej 85.(b) člen);
the increase in vested benefits when, in the absence of new or improved benefits, employees complete vesting requirements (there is no past service cost because the entity recognised the estimated cost of benefits as current service cost as the service was rendered); and
povečanje zajamčenih zaslužkov, ko zaposlenci ob odsotnosti novih ali povečanih zaslužkov izpolnjujejo za to potrebne zahteve (stroškov preteklega poslovanja ni, ker je podjetje ocenjene stroške zaslužkov pripoznalo kot stroške sprotnega službovanja, ko je delo opravljeno); in
the effect of plan amendments that reduce benefits for future service (a curtailment).
vpliv sprememb programa, ki zmanjšujejo zaslužke za prihodnje službovanje (omejitev).
Curtailment and settlements
Omejitev in poravnave
111 A curtailment occurs when an entity either:
111 Omejitev nastopi, če:
is demonstrably committed to make a significant reduction in the number of employees covered by a plan; or
mora podjetje očitno bistveno zmanjšati število zaposlencev, vključenih v program; ali
amends the terms of a defined benefit plan so that a significant element of future service by current employees will no longer qualify for benefits, or will qualify only for reduced benefits.
podjetje spremeni določbe programa z določenimi zaslužki, tako da bistvena sestavina prihodnjega službovanja sedanjih zaposlencev ne bo več upravičevala zaslužkov ali pa bo upravičevala le zmanjšane zaslužke.
A curtailment may arise from an isolated event, such as the closing of a plant, discontinuance of an operation or termination or suspension of a plan, or a reduction in the extent to which future salary increases are linked to the benefits payable for past service.
Omejitev se lahko pojavi zaradi osamljenega dogodka, na primer zaprtja obrata, prenehanja poslovanja ali ukinitve ali začasne preložitve programa ali zmanjšanja, v obsegu katerega so prihodnja povečanja plače povezana z zaslužki, plačljivimi za preteklo poslovanje.
Curtailments are often linked with a restructuring.
Omejitve so pogosto povezane z reorganiziranjem.
When this is the case, an entity accounts for a curtailment at the same time as for a related restructuring.
V tem primeru podjetje obračuna omejitev istočasno kot s tem povezano reorganiziranje.
When a plan amendment reduces benefits, only the effect of the reduction for future service is a curtailment.
Ko se s spremembo programa zmanjšajo zaslužki, je omejitev le vpliv zmanjšanja za prihodnje poslovanje.
The effect of any reduction for past service is a negative past service cost.
Vpliv kakršnega koli zmanjšanja za preteklo poslovanje so negativni stroški preteklega poslovanja.
Paragraphs 7, 8(b), 32B, 97, 98 and 111 were amended and paragraph 111A was added by Improvements to IFRSs issued in May 2008.
7., 8.(b), 32.B, 97., 98. in 111. člen so se spremenili ter 111.A člen se je dodal v okviru Izboljšav MSRP, objavljenih maja 2008.
An entity shall apply the amendments in paragraphs 7, 8(b) and 32B for annual periods beginning on or after 1 January 2009.
Podjetje uporablja spremembe iz 7., 8.(b) in 32.B člena za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
An entity shall apply the amendments in paragraphs 97, 98, 111 and 111A to changes in benefits that occur on or after 1 January 2009.
Podjetje uporablja spremembe iz 97., 98., 111. in 111.A člena za spremembe zaslužkov, ki se pojavijo 1. januarja 2009 ali po tem datumu.
160 IAS 8 applies when an entity changes its accounting policies to reflect the changes specified in paragraphs 159–159D.
160 MRS 8 se uporablja, če podjetje spremeni svoje računovodske usmeritve, tako da izražajo spremembe iz 159.–159.D člena.
In applying those changes retrospectively, as required by IAS 8, the entity treats those changes as if they had been applied at the same time as the rest of this Standard.
Pri uporabi teh sprememb za nazaj, kot zahteva MRS 8, podjetje obravnava te spremembe, kot da so se uporabile takrat kot preostali del tega standarda.
The exception is that an entity may disclose the amounts required by paragraph 120A(p) as the amounts are determined for each annual period prospectively from the first annual period presented in the financial statements in which the entity first applies the amendments in paragraph 120A.
Izjema je, da lahko podjetje razkrije zneske, zahtevane v 120.A(p) členu, ker se zneski določijo vnaprej za vsako letno obdobje od prvega letnega obdobja, predstavljenega v računovodskih izkazih, v katerem podjetje prvič uporabi spremembe iz 120.A člena.
Amendments to International Accounting Standard 20
Spremembe mednarodnega računovodskega standarda 20
Accounting for Government Grants and Disclosure of Government Assistance
Obračunavanje državnih podpor in razkrivanje državne pomoči
Paragraph 37 is deleted.
člen se črta.
Paragraphs 10A and 43 are added.
Dodata se 10.A in 43. člen.
GOVERNMENT GRANTS
DRŽAVNE PODPORE
The benefit of a government loan at a below-market rate of interest is treated as a government grant.
Zaslužek od državnega posojila po meri, ki je nižja od tržne, se obravnava kot državna podpora.
The loan shall be recognised and measured in accordance with IAS 39 Financial Instruments: Recognition and Measurement.
Posojilo se pripozna in meri v skladu z MRS 9 Finančni instrumenti: Pripoznavanje in merjenje.
The benefit of the below-market rate of interest shall be measured as the difference between the initial carrying value of the loan determined in accordance with IAS 39 and the proceeds received.
Zaslužek po obrestni meri, ki je nižja od tržne, se meri kot razlika med začetno knjigovodsko vrednostjo posojila, določeno v skladu z MRS 39, in prejetimi donosi.
The benefit is accounted for in accordance with this Standard.
Zaslužek se obračuna v skladu s tem standardom.
The entity shall consider the conditions and obligations that have been, or must be, met when identifying the costs for which the benefit of the loan is intended to compensate.
Podjetje upošteva pogoje in obveze, ki so se izpolnjevali ali se morajo izpolnjevati pri opredelitvi stroškov, ki naj bi se nadomestili z zaslužkom posojila.
GOVERNMENT ASSISTANCE
DRŽAVNA POMOČ
37 [Deleted]
37 [Črtano.]
43 Paragraph 37 was deleted and paragraph 10A added by Improvements to IFRSs issued in May 2008.
43 37. člen se je črtal in 10.A člen se je dodal v okviru Izboljšav MSRP, objavljenih maja 2008.
An entity shall apply those amendments prospectively to government loans received in periods beginning on or after 1 January 2009.
Podjetje uporablja te spremembe vnaprej za državna posojila, prejeta v obdobjih, ki se začnejo 1. januarja 2009 ali po tem datumu.
Amendment to International Accounting Standard 23
Sprememba mednarodnega računovodskega standarda 23
Borrowing Costs (as revised in 2007)
Stroški izposojanja (kot je bil spremenjen leta 2007)
Paragraph 6 is amended.
člen se spremeni.
Paragraph 29A is added.
Doda se 29.A člen.
interest expense calculated using the effective interest method as described in IAS 39 Financial Instruments: Recognition and Measurement;
odhodke za obresti, izračunane z uporabo metode efektivnih obresti, kot je opisana v MRS 39 Finančni instrumenti: Pripoznavanje in merjenje;
[deleted]
[Črtano.]
finance charges in respect of finance leases recognised in accordance with IAS 17 Leases; and
finančne dajatve v zvezi s finančnimi najemi, pripoznanimi v skladu z MRS 17 Najemi in
exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs.
tečajne razlike, ki izhajajo iz posojil v tuji valuti, če se obravnavajo kot preračun stroškov obresti.
Paragraph 6 was amended by Improvements to IFRSs issued in May 2008.
člen se je spremenil v okviru Izboljšav MSRP, objavljenih maja 2008.
If an entity applies the amendment for an earlier period it shall disclose that fact.
Če podjetje uporabi spremembo za zgodnejše obdobje, ta podatek razkrije.
Amendment to International Accounting Standard 27
Sprememba mednarodnega računovodskega standarda 27
Consolidated and Separate Financial Statements
Konsolidirani in ločeni računovodski izkazi
Paragraph 37 is amended.
člen se spremeni.
Paragraph 43A is added.
Doda se 43.A člen.