natgillin/translations-raw huggingface dataset:
These methods include the straight-line method, the diminishing balance method and the unit of production method.
Sem spadajo metoda enakomernega časovnega amortiziranja, metoda padajočega amortiziranja in metoda funkcionalnega amortiziranja.
The method used is selected on the basis of the expected pattern of consumption of the expected future economic benefits embodied in the asset and is applied consistently from period to period, unless there is a change in the expected pattern of consumption of those future economic benefits.
Metoda se izbere na podlagi pričakovanega vzorca uporabljanja pričakovanih prihodnjih gospodarskih koristi, ki jih sredstvo vsebuje, in se dosledno uporablja iz obdobja v obdobje, razen če se spremeni pričakovani vzorec uporabljanja zadevnih prihodnjih gospodarskih koristi.
Paragraphs 69, 70 and 98 were amended and paragraph 69A was added by Improvements to IFRSs issued in May 2008.
69., 70. in 98. člen so bili spremenjeni ter odstavek 69A je bil dodan v okviru Izboljšav MSRP, objavljenih maja 2008.
Amendments to International Accounting Standard 39
Spremembe mednarodnega računovodskega standarda 39
Financial Instruments: Recognition and Measurement
Finančni instrumenti: Pripoznavanje in merjenje
Paragraphs 9, 73 and AG8 are amended.
9., 73. in AG8. člen se spremenijo.
Paragraphs 50A and 108C are added.
Dodata se 50.A in 108.C člen.
9 The following terms are used in this Standard with the meanings specified:
9 V tem standardu so uporabljeni naslednji izrazi, katerih pomeni so natančno določeni:
Definitions of four categories of financial instruments
Opredelitve štirih kategorij finančnih instrumentov
A financial asset or financial liability at fair value through profit or loss is a financial asset or financial liability that meets either of the following conditions.
Finančno sredstvo ali finančna obveznost po pošteni vrednosti prek poslovnega izida je finančno sredstvo ali finančna obveznost, ki izpolnjuje enega od naslednjih pogojev.
It is classified as held for trading.
Razvrščeno je kot namenjeno za trgovanje.
A financial asset or financial liability is classified as held for trading if:
Finančno sredstvo ali finančna odgovornost je razvrščena kot namenjena za trgovanje, če:
it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term;
se pridobi ali prevzame predvsem za prodajo ali ponovni nakup v bližnji prihodnosti;
on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or
je ob začetnem pripoznanju del portfelja opredeljenih finančnih instrumentov, ki se skupaj poslovodijo in za katere obstaja dokaz o nedavnem dejanskem vzorcu kratkoročnega dobička; ali
it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).
je izpeljani instrument (razen izpeljanega instrumenta, ki je pogodba o finančnem poroštvu ali nameravani in dejanski instrument za varovanje pred tveganjem).
The following changes in circumstances are not reclassifications for the purposes of paragraph 50:
Naslednje spremembe okoliščin niso prerazvrstitve za namene 50. člena:
a derivative that was previously a designated and effective hedging instrument in a cash flow hedge or net investment hedge no longer qualifies as such;
izpeljani instrument, ki je bil prej nameravani in dejanski instrument za varovanje pred tveganjem v varovanju denarnih tokov pred tveganjem ali varovanju čiste naložbe pred tveganjem, ne izpolnjuje več pogojev za to;
a derivative becomes a designated and effective hedging instrument in a cash flow hedge or net investment hedge;
izpeljani instrument postane nameravani in dejanski instrument za varovanje pred tveganjem v varovanju denarnih tokov pred tveganjem ali varovanju čiste naložbe pred tveganjem;
financial assets are reclassified when an insurance company changes its accounting policies in accordance with paragraph 45 of IFRS 4.
finančna sredstva se prerazvrstijo, ko zavarovalnica spremeni svoje računovodske usmeritve v skladu s 45. členom MSRP 4. VAROVANJE PRED TVEGANJEM
Qualifying instruments
Ustrezni instrumenti
73 For hedge accounting purposes, only instruments that involve a party external to the reporting entity (ie external to the group or individual entity that is being reported on) can be designated as hedging instruments.
73 Za namene obračunavanja varovanja pred tveganjem se lahko kot instrumenti za varovanje pred tveganjem označijo le instrumenti, ki vključujejo stranko zunaj poročajočega podjetja (tj. zunaj skupine ali posameznega podjetja, o katerem se poroča).
Although individual entities within a consolidated group or divisions within an entity may enter into hedging transactions with other entities within the group or divisions within the entity, any such intragroup transactions are eliminated on consolidation.
Čeprav lahko posamezna podjetja v konsolidirani skupini ali oddelki v podjetju opravljajo transakcije za varovanje pred tveganjem z drugimi podjetji v skupini ali oddelki v podjetju, so vse takšne transakcije znotraj skupine izločene pri konsolidaciji.
Therefore, such hedging transactions do not qualify for hedge accounting in the consolidated financial statements of the group.
Zato takšne transakcije za varovanje pred tveganjem ne izpolnjujejo pogojev za obračunavanje varovanja pred tveganjem v konsolidiranih računovodskih izkazih skupine.
However, they may qualify for hedge accounting in the individual or separate financial statements of individual entities within the group provided that they are external to the individual entity that is being reported on.
Vendar lahko izpolnjujejo pogoje za obračunavanje varovanja pred tveganjem v posameznih ali ločenih računovodskih izkazih posameznih podjetij v skupini, če so zunaj podjetja, o katerem se poroča.
Paragraphs 9, 73 and AG8 were amended and paragraph 50A added by Improvements to IFRSs issued in May 2008.
9., 73. in AG8. člen so se spremenili ter 50.A člen se je dodal v okviru Izboljšav MSRP, objavljenih maja 2008.
An entity shall apply the amendments in paragraphs 9 and 50A as of the date and in the manner it applied the 2005 amendments described in paragraph 105A.
Podjetje uporablja spremembe iz 9. in 50.A člena od datuma in na način, kot je uporabljalo spremembe iz leta 2005, opisane v 105.A členu.
Earlier application of all the amendments is permitted.
Uporaba vseh sprememb pred tem datumom je dovoljena.
Amendment to application guidance on IAS 39
Sprememba napotkov za uporabo MRS 39
DEFINITIONS (PARAGRAPHS 8 AND 9)
OPREDELITVE POJMOV (8. IN 9. ČLEN)
If an entity revises its estimates of payments or receipts, the entity shall adjust the carrying amount of the financial asset or financial liability (or group of financial instruments) to reflect actual and revised estimated cash flows.
Če podjetje popravi svoje ocene plačil ali prihodkov, prilagodi knjigovodsko vrednost finančnih sredstev ali finančne obveznosti (ali skupino finančnih instrumentov), tako da kaže dejanske in popravljene ocenjene denarne tokove.
The entity recalculates the carrying amount by computing the present value of estimated future cash flows at the financial instrument's original effective interest rate or, when applicable, the revised effective interest rate calculated in accordance with paragraph 92.
Podjetje ponovno preračuna knjigovodsko vrednost z izračunom sedanje vrednosti ocenjenih prihodnjih denarnih tokov po prvotni efektivni obrestni meri finančnega instrumenta ali, če je primerno, po spremenjeni efektivni obrestni meri, ki se izračuna v skladu z 92. členom.
The adjustment is recognised in profit or loss as income or expense.
Prilagoditev se pripozna v poslovnem izidu kot prihodek ali odhodek.
Amendments to International Accounting Standard 40
Spremembe mednarodnega računovodskega standarda 40
Investment Property
Naložbene nepremičnine
Paragraphs 8, 9, 48, 53, 54 and 57 are amended.
Spremenijo se 8., 9., 48., 53., 54. in 57. člen.
Paragraph 22 is deleted and paragraphs 53A, 53B and 85B are added.
Črta se 22. člen, dodajo pa se 53.A, 53.B in 85.B člen.
8 The following are examples of investment property:
8 Primeri naložbenih nepremičnin so:
property that is being constructed or developed for future use as investment property.
nepremičnine, ki se gradijo ali razvijajo za prihodnjo uporabo kot naložbene nepremičnine.
9 The following are examples of items that are not investment property and are therefore outside the scope of this Standard:
9 Primeri, ki niso naložbene nepremičnine in so zato zunaj področja uporabe tega standarda, so:
MEASUREMENT AT RECOGNITION
MERJENJE PRI PRIPOZNAVANJU
22 [Deleted]
22 [Črtano.]
Fair value model
Model poštene vrednosti
48 In exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the variability in the range of reasonable fair value estimates will be so great, and the probabilities of the various outcomes so difficult to assess, that the usefulness of a single estimate of fair value is negated.
48 Če podjetje prvič pridobi naložbeno nepremičnino (ali če obstoječa nepremičnina šele postane naložbena nepremičnina, potem ko se spremeni njena uporaba), je v izjemnih primerih zelo očitno, da je različnost v razponu utemeljene ocene poštene vrednosti tolikšna in da je verjetnosti različnih izidov tako težko oceniti, da posamezna ocena poštene vrednosti ni uporabna.
This may indicate that the fair value of the property will not be reliably determinable on a continuing basis (see paragraph 53).
To lahko nakazuje, da poštene vrednosti nepremičnine ni mogoče zanesljivo za stalno določiti (glej 53. člen).
Inability to determine fair value reliably
Nezmožnost zanesljivega določanja poštene vrednosti
53 There is a rebuttable presumption that an entity can reliably determine the fair value of an investment property on a continuing basis.
53 Obstaja spodbitna predpostavka, da je podjetje sposobno zanesljivo za stalno določiti pošteno vrednost naložbene nepremičnine.
However, in exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the fair value of the investment property is not reliably determinable on a continuing basis.
Če podjetje prvič pridobi naložbeno nepremičnino (ali če obstoječa nepremičnina šele postane naložbena nepremičnina, potem ko se spremeni njena uporaba), obstaja v izjemnih primerih jasen dokaz, da ne bo sposobno zanesljivo za stalno določiti poštene vrednosti naložbene nepremičnine.
This arises when, and only when, comparable market transactions are infrequent and alternative reliable estimates of fair value (for example, based on discounted cash flow projections) are not available.
To se zgodi, kadar in zgolj kadar so primerljivi tržni posli redki in druge zanesljive ocene poštene vrednosti niso na voljo (na primer na podlagi projekcij diskontiranega denarnega toka).
If an entity determines that the fair value of an investment property under construction is not reliably determinable but expects the fair value of the property to be reliably determinable when construction is complete, it shall measure that investment property under construction at cost until either its fair value becomes reliably determinable or construction is completed (whichever is earlier).
Če podjetje ugotovi, da poštene vrednosti naložbene nepremičnine v gradnji ni mogoče zanesljivo določiti, vendar pričakuje, da bo mogoče pošteno vrednost naložbene nepremičnine zanesljivo določiti, potem ko bo nepremičnina dograjena, podjetje izmeri naložbeno nepremičnino v gradnji po nabavni ceni, dokler poštene vrednosti ni mogoče zanesljivo določiti ali je nepremičnina dograjena (kar nastopi prej).
If an entity determines that the fair value of an investment property (other than an investment property under construction) is not reliably determinable on a continuing basis, the entity shall measure that investment property using the cost model in IAS 16.
Če podjetje ugotovi, da poštene vrednosti naložbene nepremičnine (razen naložbene nepremičnine v gradnji) ni mogoče zanesljivo za stalno določiti, podjetje izmeri naložbeno nepremičnino z modelom nabavne vrednosti v MRS 16.
The residual value of the investment property shall be assumed to be zero.
Za preostalo vrednost naložbene nepremičnine se predpostavlja, da je enaka nič.
The entity shall apply IAS 16 until disposal of the investment property.
Podjetje še naprej uporablja MRS 16 do odtujitve naložbene nepremičnine.
Once an entity becomes able to measure reliably the fair value of an investment property under construction that has previously been measured at cost, it shall measure that property at its fair value.
Potem ko je podjetje sposobno zanesljivo izmeriti pošteno vrednost naložbene nepremičnine v gradnji, ki je bila prej izmerjena po nabavni ceni, podjetje izmeri nepremičnino po pošteni vrednosti.
Once construction of that property is complete, it is presumed that fair value can be measured reliably.
Ko je gradnja nepremičnine končana, se domneva, da je pošteno vrednost mogoče zanesljivo izmeriti.
If this is not the case, in accordance with paragraph 53, the property shall be accounted for using the cost model in accordance with IAS 16.
V nasprotnem primeru se v skladu s 53. členom nepremičnina obravnava z uporabo modela nabavne vrednosti v skladu z MRS 16.
The presumption that the fair value of investment property under construction can be measured reliably can be rebutted only on initial recognition.
Predpostavko, da je pošteno vrednost naložbene nepremičnine v gradnji mogoče zanesljivo izmeriti, je mogoče spodbijati le ob začetnem pripoznanju.
An entity that has measured an item of investment property under construction at fair value may not conclude that the fair value of the completed investment property cannot be determined reliably.
Podjetje, ki je izmerilo postavko naložbene nepremičnine v gradnji po pošteni vrednosti, ne sme skleniti, da poštene vrednosti dokončane naložbene nepremičnine ni mogoče zanesljivo določiti.
54 In the exceptional cases when an entity is compelled, for the reason given in paragraph 53, to measure an investment property using the cost model in accordance with IAS 16, it measures at fair value all its other investment property, including investment property under construction.
54 V izjemnih primerih, ko je podjetje zaradi razlogov iz 53. člena prisiljeno izmeriti naložbeno nepremičnino na podlagi modela nabavne vrednosti v skladu z MRS 16, izmeri vse druge naložbene nepremičnine po pošteni vrednosti, vključno z naložbeno nepremičnino v gradnji.
In these cases, although an entity may use the cost model for one investment property, the entity shall continue to account for each of the remaining properties using the fair value model.
Čeprav lahko podjetje uporabi model nabavne vrednosti za eno naložbeno nepremičnino, v teh primerih še naprej obravnava vsako preostalo nepremičnino z modelom poštene vrednosti.
TRANSFERS
PRENOSI
57 Transfers to, or from, investment property shall be made when, and only when, there is a change in use, evidenced by:
57 Prenosi na konte naložbenih nepremičnin ali z njih se opravijo, kadar in zgolj kadar se spremeni uporaba, kar dokazuje:
end of owner-occupation, for a transfer from owner-occupied property to investment property; or
konec naložbene uporabe pri prenosih s kontov lastniško uporabljanih nepremičnin na konte naložbenih nepremičnin; ali
commencement of an operating lease to another party, for a transfer from inventories to investment property.
oddajo v poslovni najem drugi stranki pri prenosih s kontov zalog na konte naložbenih nepremičnin.
Paragraphs 8, 9, 48, 53, 54 and 57 were amended, paragraph 22 was deleted and paragraphs 53A and 53B were added by Improvements to IFRSs issued in May 2008.
Spremenjeni so bili 8., 9., 48., 53., 54. in 57. člen, 22. člen je bil črtan, 53.A in 53.B člen pa sta bila dodana v okviru Izboljšav MSRP, objavljenih maja 2008.
An entity is permitted to apply the amendments to investment property under construction from any date before 1 January 2009 provided that the fair values of investment properties under construction were determined at those dates.
Podjetje lahko uporabi spremembe v zvezi z naložbeno nepremičnino v gradnji od katerega koli datuma pred 1. januarjem 2009, če so bile poštene vrednosti naložbenih nepremičnin v gradnji določene na te datume.
If an entity applies the amendments for an earlier period it shall disclose that fact and at the same time apply the amendments to paragraphs 5 and 81E of IAS 16 Property, Plant and Equipment.
Če podjetje uporabi spremembe za zgodnejše obdobje, razkrije ta podatek in hkrati uporabi spremembe 5. in 81.E člena iz MRS 16 Opredmetena osnovna sredstva.
Appendix to Amendments to IAS 40
Dodatek k spremembam MRS 40
Amendment to IAS 16
Sprememba MRS 16
Entities shall apply the amendment to IAS 16 in this appendix when they apply the related amendments to IAS 40.
Podjetja uporabljajo spremembo MRS 16 iz tega dodatka, ko uporabljajo z njimi povezane spremembe MRS 40.
Paragraph 5 is amended.
Spremeni se 5. člen.
Paragraph 5 was amended by Improvements to IFRSs issued in May 2008.
Spremenjen je bil 5. člen v okviru Izboljšav MSRP, objavljenih maja 2008.
An entity shall apply that amendment prospectively for annual periods beginning on or after 1 January 2009.
Podjetje uporablja to spremembo za naprej za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
Earlier application is permitted if an entity also applies the amendments to paragraphs 8, 9, 22, 48, 53, 53A, 53B, 54, 57 and 85B of IAS 40 at the same time.
Uporaba pred tem datumom je dovoljena, če podjetje hkrati uporablja spremembe 8., 9., 22., 48., 53., 53.A, 53.B, 54., 57. in 85.B člena iz MRS 40.
Amendments to International Accounting Standard 41
Spremembe mednarodnega računovodskega standarda 41
Paragraphs 5, 6, 17, 20 and 21 are amended.
Spremenijo se 5., 6., 17., 20. in 21. člen.
Paragraph 60 is added.
Doda se 60. člen.
Agriculture-related definitions
Opredelitve pojmov, povezanih s kmetijstvom
5 The following terms are used in this Standard with the meanings specified:
5 V tem standardu so uporabljeni naslednji izrazi, katerih pomeni so natančno določeni:
Agricultural activity is the management by an entity of the biological transformation and harvest of biological assets for sale or for conversion into agricultural produce or into additional biological assets.
Kmetijska dejavnost je uravnavanje biološkega preobražanja in spravitve bioloških sredstev v podjetju za prodajo ali za kmetijske pridelke ali v dodatna biološka sredstva.
6 Agricultural activity covers a diverse range of activities; for example, raising livestock, forestry, annual or perennial cropping, cultivating orchards and plantations, floriculture and aquaculture (including fish farming).
6 Kmetijska dejavnost obsega različne vrste dejavnosti, na primer živinorejo, gozdarstvo, pospravljanje letnih ali večletnih pridelkov, gojitev sadovnjakov in nasadov, cvetličarstvo in vodogojstvo (tudi ribogojstvo).
Certain common features exist within this diversity:
V tej različnosti pa je nekaj skupnih lastnosti:
17 If an active market exists for a biological asset or agricultural produce in its present location and condition, the quoted price in that market is the appropriate basis for determining the fair value of that asset.
17 Če obstaja za biološko sredstvo ali kmetijski pridelek v njegovi sedanji namestitvi in stanju delujoči trg, je borzna cena na takšnem trgu ustrezna podlaga za določitev poštene vrednosti takšnega sredstva.
If an entity has access to different active markets, the entity uses the most relevant one.
Če ima podjetje dostop na različne delujoče trge, uporablja najustreznejšega.
For example, if an entity has access to two active markets, it would use the price existing in the market expected to be used.
Na primer, če ima dostop na dva delujoča trga, uporabi ceno na trgu, ki ga bo po pričakovanju uporabljalo.
20 In some circumstances, market-determined prices or values may not be available for a biological asset in its present condition.
20 V nekaterih primerih tržno določene cene ali vrednosti morda niso na razpolago za biološko sredstvo v njegovem sedanjem stanju.
In these circumstances, an entity uses the present value of expected net cash flows from the asset discounted at a current market-determined rate in determining fair value.
V takšnih primerih uporablja podjetje pri določanju poštene vrednosti sedanjo vrednost pričakovanih čistih denarnih tokov iz sredstva, diskontiranih na podlagi obstoječe tržno določene stopnje.
21 The objective of a calculation of the present value of expected net cash flows is to determine the fair value of a biological asset in its present location and condition.
21 Namen izračuna sedanje vrednosti pričakovanih čistih denarnih tokov je ugotoviti pošteno vrednost biološkega sredstva glede na njegovo sedanjo namestitev in stanje.
An entity considers this in determining an appropriate discount rate to be used and in estimating expected net cash flows.
Podjetje to upošteva pri določanju ustrezne diskontne mere, ki naj bi se uporabljala pri ocenjevanju pričakovanih čistih denarnih tokov.
In determining the present value of expected net cash flows, an entity includes the net cash flows that market participants would expect the asset to generate in its most relevant market.
Pri določanju sedanje vrednosti pričakovanih čistih denarnih tokov podjetje vključi čiste denarne tokove, ki naj bi jih sredstvo po pričakovanju udeležencev na trgu ustvarilo na najustreznejšem trgu.
60 Paragraphs 5, 6, 17, 20 and 21 were amended and paragraph 14 deleted by Improvements to IFRSs issued in May 2008.
60 Spremenjeni so bili 5., 6., 17., 20. in 21. člen, 14. člen pa je bil črtan v okviru Izboljšav MSRP, objavljenih maja 2008.
The amendments in Part II shall be applied for annual periods beginning on or after 1 January 2009.
Spremembe v delu II se uporabljajo za letna obdobja, ki se začnejo 1. januarja 2009 ali po tem datumu.
Amendments to International Accounting Standard 8
Spremembe mednarodnega računovodskega standarda 8
Accounting Policies, Changes in Accounting Estimates and Errors
Računovodske usmeritve, spremembe računovodskih ocen in napake
Paragraphs 7, 9 and 11 are amended.
Spremenijo se 7., 9. in 11. člen.
ACCOUNTING POLICIES
RAČUNOVODSKE USMERITVE
Selection and application of accounting policies
Izbira in uporaba računovodskih usmeritev
7 When an IFRS specifically applies to a transaction, other event or condition, the accounting policy or policies applied to that item shall be determined by applying the IFRS.
7 Če MSRP izrecno velja za prenos, drug dogodek ali pogoj, se računovodska usmeritev ali usmeritve, ki veljajo zanj, določijo z uporabo MSRP.
9 IFRSs are accompanied by guidance to assist entities in applying their requirements.
9 MSRP so priloženi napotki za pomoč podjetjem pri izvajanju zahtev.
All such guidance states whether it is an integral part of IFRSs.
Vsi taki napotki navajajo, ali so sestavni del MSRP.
Guidance that is an integral part of IFRSs is mandatory.
Napotki, ki so sestavni del MSRP, so obvezni.
Guidance that is not an integral part of IFRSs does not contain requirements for financial statements.
Napotki, ki niso sestavni del MSRP, ne vključujejo zahtev za računovodske izkaze.
11 In making the judgement described in paragraph 10, management shall refer to, and consider the applicability of, the following sources in descending order:
11 Pri oblikovanju presoje iz 10. člena se poslovodenje sklicuje na naslednje vire in upošteva njihovo uporabnost v padajočem zaporedju:
the requirements in IFRSs dealing with similar and related issues; and
zahteve iz MSRP, ki obravnavajo podobna in s tem povezana vprašanja in
the definitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses in the Framework.
opredelitve pojmov, pripoznavalna sodila in koncepti za merjenje sredstev, obveznosti, prihodka in odhodkov v Okvirnih navodilih.