natgillin/translations-raw huggingface dataset:
A share-based payment transaction may be settled by another group entity (or a shareholder of any group entity) on behalf of the entity receiving or acquiring the goods or services.
transakcijami, prek katerih podjetje pridobi blago ali prejme storitve na podlagi dogovora, ki zagotavlja podjetju ali dobavitelju tega blaga ali storitve možnost, da podjetje poravna transakcijo z denarjem (ali drugimi sredstvi) ali prek izdaje kapitalskih instrumentov, razen, če ni v 3A.–6. členu navedeno drugače. Če ni izrecno opredeljivega blaga ali storitev, lahko na dejstvo, da so bili (ali bodo) blago ali storitve prejeti, kažejo druge okoliščine, zato se MSRP v takem primeru uporablja. 3 [Črtano.]
Paragraph 2 also applies to an entity that
Plačilno transakcijo na podlagi delnic lahko poravna drugo podjetje v skupini (ali delničar katerega koli podjetja v skupini) v imenu podjetja, ki pridobiva blago ali prejema storitve. 2. člen se uporabi tudi za podjetje, ki
receives goods or services when another entity in the same group (or a shareholder of any group entity) has the obligation to settle the share-based payment transaction, or
pridobi blago ali prejme storitve, kadar ima drugo podjetje v isti skupini (ali delničar katerega koli podjetja v skupini) obvezo poravnave plačilne transakcije na podlagi delnic ali
has an obligation to settle a share-based payment transaction when another entity in the same group receives the goods or services
ima obvezo poravnave plačilne transakcije na podlagi delnic, kadar drugo podjetje v isti skupini pridobi blago ali prejme storitve,
unless the transaction is clearly for a purpose other than payment for goods or services supplied to the entity receiving them.
razen če gre pri transakciji za očitno drug namen, kot je plačilo dobavljenega blaga ali storitev podjetju, ki jih prejme.
EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS
Z LASTNIŠKIM KAPITALOM PORAVNANE PLAČILNE TRANSAKCIJE NA PODLAGI DELNIC
Paragraph 13A is added as follows.
Doda se naslednji 13A. člen.
In particular, if the identifiable consideration received (if any) by the entity appears to be less than the fair value of the equity instruments granted or liability incurred, typically this situation indicates that other consideration (i.e. unidentifiable goods or services) has been (or will be) received by the entity.
Če se zdi, da je (morebitno) opredeljivo nadomestilo, ki ga je prejelo podjetje, manjše od poštene vrednosti podeljenih kapitalskih instrumentov ali nastale obveznosti, ta okoliščina običajno kaže, da je (ali bo) podjetje prejelo drugo nadomestilo (tj. neopredeljivo blago ali storitve).
The entity shall measure the identifiable goods or services received in accordance with this IFRS.
Podjetje meri prejeto opredeljivo blago ali storitve v skladu s tem MSRP.
The entity shall measure the unidentifiable goods or services received (or to be received) as the difference between the fair value of the share-based payment and the fair value of any identifiable goods or services received (or to be received).
Podjetje meri neopredeljivo blago ali storitve, ki so bili (ali bodo) prejeti, kot razliko med pošteno vrednostjo plačila na podlagi delnic in pošteno vrednostjo katerega koli opredeljivega blaga ali storitev, ki so bili (ali bodo) prejeti.
However, for cash-settled transactions, the liability shall be remeasured at the end of each reporting period until it is settled in accordance with paragraphs 30–33.
Za z denarjem poravnane transakcije pa se obveznost ponovno izmeri na koncu vsakega poročevalnega obdobja, dokler ni poravnana v skladu s 30.–33. členom.
Share-based payment transactions among group entities
Plačilne transakcije na podlagi delnic med podjetji v skupini
After paragraph 43, a heading and paragraphs 43A–43D are added.
Za 43. členom se vstavijo naslov in 43A.–43D. člen.
SHARE-BASED PAYMENT TRANSACTIONS AMONG GROUP ENTITIES (2009 AMENDMENTS)
PLAČILNE TRANSAKCIJE NA PODLAGI DELNIC MED PODJETJI V SKUPINI (SPREMEMBE ZA LETO 2009)
For share-based payment transactions among group entities, in its separate or individual financial statements, the entity receiving the goods or services shall measure the goods or services received as either an equity-settled or a cash-settled share-based payment transaction by assessing:
Pri plačilnih transakcijah na podlagi delnic med podjetji v skupini meri podjetje, ki prejema blago ali storitve, v svojih ločenih ali posameznih računovodskih izkazih prejeto blago ali storitve kot z lastniškim kapitalom poravnane plačilne transakcije na podlagi delnic ali z denarjem poravnane plačilne transakcije na podlagi delnic, tako da oceni:
the nature of the awards granted, and
naravo danih plačil ter
its own rights and obligations.
svoje pravice in obveze.
The amount recognised by the entity receiving the goods or services may differ from the amount recognised by the consolidated group or by another group entity settling the share-based payment transaction.
Znesek, ki ga pripozna podjetje, ki prejema blago ali storitve, se lahko razlikuje od zneska, ki ga pripozna konsolidirana skupina ali drugo podjetje v skupini, ki poravna plačilne transakcije na podlagi delnic.
The entity receiving the goods or services shall measure the goods or services received as an equity-settled share-based payment transaction when:
Podjetje, ki prejema blago ali storitve, meri prejeto blago ali storitve kot z lastniškim kapitalom poravnane transakcije na podlagi delnic, kadar:
the awards granted are its own equity instruments, or
so dana plačila njegovi kapitalski instrumenti ali
the entity has no obligation to settle the share-based payment transaction.
kadar podjetje nima obveze poravnave plačilnih transakcij na podlagi delnic.
The entity shall subsequently remeasure such an equity-settled share-based payment transaction only for changes in non-market vesting conditions in accordance with paragraphs 19–21.
Podjetje naknadno ponovno meri takšne z lastniškim kapitalom poravnane plačilne transakcije na podlagi delnic le v primeru, če se v skladu z 19.–21. členom od trga neodvisni zahtevani pogoji spremenijo.
In all other circumstances, the entity receiving the goods or services shall measure the goods or services received as a cash-settled share-based payment transaction.
V vseh drugih okoliščinah meri podjetje, ki prejema blago ali storitve, prejeto blago ali storitve kot z denarjem poravnane plačilne transakcije na podlagi delnic.
The entity settling a share-based payment transaction when another entity in the group receives the goods or services shall recognise the transaction as an equity-settled share-based payment transaction only if it is settled in the entity’s own equity instruments.
Podjetje, ki poravna plačilne transakcije na podlagi delnic, kadar prejme blago ali storitve drugo podjetje v skupini, pripozna transakcijo kot z lastniškim kapitalom poravnano plačilno transakcijo na podlagi delnic le, če je poravnana s kapitalskimi instrumenti podjetja.
Otherwise, the transaction shall be recognised as a cash-settled share-based payment transaction.
V nasprotnem primeru se transakcija pripozna kot z denarjem poravnana plačilna transakcija na podlagi delnic.
Some group transactions involve repayment arrangements that require one group entity to pay another group entity for the provision of the share-based payments to the suppliers of goods or services.
Nekatere transakcije v skupini vključujejo dogovore o vračilih, v skladu s katerimi mora eno podjetje v skupini plačati drugemu podjetju v skupini za zagotovitev plačil na podlagi delnic dobaviteljem blaga ali storitev.
In such cases, the entity that receives the goods or services shall account for the share-based payment transaction in accordance with paragraph 43B regardless of intragroup repayment arrangements.
V takšnih primerih podjetje, ki prejme blago ali storitve, obračuna plačilne transakcije na podlagi delnic v skladu s 43B. členom ne glede na dogovore o vračilih znotraj skupine.
Paragraph 63, a heading and paragraph 64 are added.
Dodajo se 63. člen, naslov in 64. člen.
63 An entity shall apply the following amendments made by Group Cash-settled Share-based Payment Transactions issued in June 2009 retrospectively, subject to the transitional provisions in paragraphs 53–59, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2010:
63 Podjetje uporabi naslednje spremembe, ki so bile junija 2009 izdane z dokumentom Z denarjem poravnane plačilne transakcije na podlagi delnic v skupini, ob upoštevanju prehodnih določb v 53.–59. členu v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake za nazaj in sicer za letna obdobja, ki se začnejo 1. januarja 2010 ali pozneje:
the amendment of paragraph 2, the deletion of paragraph 3 and the addition of paragraphs 3A and 43A–43D and of paragraphs B45, B47, B50, B54, B56–B58 and B60 in Appendix B in respect of the accounting for transactions among group entities.
spremeni se 2. člen, črta se 3. člen in dodajo se 3A. člen, 43A.–43D. člen, v prilogi B pa se doda B45., B47., B50., B54., B56.–B58. in B60. člen v zvezi z obračunavanjem transakcij med podjetji v skupini;
the revised definitions in Appendix A of the following terms:
popravljene opredelitve naslednjih izrazov v Prilogi A:
cash-settled share-based payment transaction,
z denarjem poravnane plačilne transakcije na podlagi delnic,
share-based payment transaction.
plačilne transakcije na podlagi delnic.
If the information necessary for retrospective application is not available, an entity shall reflect in its separate or individual financial statements the amounts previously recognised in the group’s consolidated financial statements.
Če informacije, potrebne za uporabo za nazaj, niso na voljo, prikaže podjetje v svojih ločenih ali posameznih računovodskih izkazih zneske, ki so bili predhodno pripoznani v konsolidiranih računovodskih izkazih skupine.
If an entity applies the amendments for a period beginning before 1 January 2010, it shall disclose that fact.
Če podjetje uporabi spremembe v obdobju pred 1. januarjem 2010, ta podatek razkrije.
WITHDRAWAL OF INTERPRETATIONS
RAZVELJAVITEV POJASNIL
64 Group Cash-settled Share-based Payment Transactions issued in June 2009 supersedes IFRIC 8 Scope of IFRS 2 and IFRIC 11 IFRS 2 — Group and Treasury Share Transactions.
64 Dokument Z denarjem poravnane plačilne transakcije na podlagi delnic v skupini, izdan junija 2009, nadomesti OPMSRP 8 Področje uporabe MSRP 2 in OPMSRP 11 MSRP 2 – Transakcije z delnicami skupine in lastnimi delnicami.
The amendments made by that document incorporated the previous requirements set out in IFRIC 8 and IFRIC 11 as follows:
Spremembe, sprejete s tem dokumentom, so vključevale naslednje predhodne zahteve iz OPMSRP 8 in OPMSRP 11:
amended paragraph 2 and added paragraph 13A in respect of the accounting for transactions in which the entity cannot identify specifically some or all of the goods or services received.
spremeni se 2. člen in doda 13A. člen v zvezi z obračunavanjem transakcij, pri katerih podjetje ne more posebej opredeliti dela ali vsega prejetega blaga ali storitev.
Those requirements were effective for annual periods beginning on or after 1 March 2007.
Te zahteve so bile veljavne v letnih obdobjih, ki so se začela 1. marca 2007 ali pozneje.
Those requirements were applied retrospectively in accordance with the requirements of IAS 8, subject to the transitional provisions of IFRS 2.
Te zahteve so se ob upoštevanju prehodnih določb iz MSRP 2 uporabile za nazaj v skladu z zahtevami MRS 8.
DEFINED TERMS
OPREDELJENI IZRAZI
In Appendix A, the following definitions are amended and a footnote is added.
V prilogi A se spremenijo naslednje opredelitve in doda opomba pod črto.
cash-settled share-based payment transaction
z denarjem poravnane plačilne transakcije na podlagi delnic
A share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity.
Plačilna transakcija na podlagi delnic, pri kateri pridobi podjetje blago ali storitve, pri čemer nastane obveznost glede prenosa denarja ali drugih sredstev dobavitelju tega blaga ali storitev za zneske, ki temeljijo na tečaju (ali vrednosti) kapitalskega instrumenta (vključno z delnicami ali delniškimi opcijami) podjetja ali drugega podjetja v skupini.
equity-settled share-based payment transaction
z lastniškim kapitalom poravnane plačilne transakcije na podlagi delnic
A share-based payment transaction in which the entity
Plačilna transakcija na podlagi delnic, pri kateri podjetje
receives goods or services as consideration for its own equity instruments (including shares or share options), or
prejme blago ali storitve kot nadomestilo za kapitalski instrument (vključno z delnicami ali delniškimi opcijami) ali
receives goods or services but has no obligation to settle the transaction with the supplier.
prejme blago ali storitve, vendar nima obveze poravnave transakcije z dobaviteljem.
share-based payment arrangement
dogovor za plačilo na podlagi delnic
An agreement between the entity (or another group [1] entity or any shareholder of any group entity) and another party (including an employee) that entitles the other party to receive
Dogovor med podjetjem (ali drugim podjetjem v skupini [1] ali katerim koli delničarjem katerega koli podjetja v skupini) in drugo stranko (vključno z zaposlencem), ki daje drugi stranki pravico, da prejme
cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity, or
denar ali druga sredstva podjetja za zneske, ki imajo podlago v tečaju (ali vrednosti) kapitalskih instrumentov (vključno z deleži ali delniškimi opcijami) podjetja ali drugega podjetja v skupini, ali
equity instruments (including shares or share options) of the entity or another group entity,
kapitalske instrumente (vključno z delnicami ali delniškimi opcijami) podjetja ali drugega podjetja v skupini,
provided the specified vesting conditions, if any, are met.
če so izpolnjeni določeni zahtevani pogoji, če obstajajo.
share-based payment transaction
plačilne transakcije na podlagi delnic
A transaction in which the entity
Transakcija, pri kateri podjetje
receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement, or
prejme blago ali storitve od dobavitelja tega blaga ali storitev (vključno z zaposlencem) z dogovorom za plačilo na podlagi delnic ali
incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services.
pridobi obvezo poravnave transakcije dobavitelju z dogovorom za plačilo na podlagi delnic, kadar prejme to blago ali storitve drugo podjetje v skupini.
SCOPE OF IFRS 2
PODROČJE UPORABE MSRP 2
In Appendix B Application guidance, a heading and paragraphs B45–B61 are added.
V prilogi B Napotki za uporabo se dodajo naslov in B45.–B61. člen.
Share-based payment transactions among group entities (2009 amendments)
Plačilne transakcije na podlagi delnic med podjetji v skupini (spremembe za leto 2009)
B45 Paragraphs 43A–43C address the accounting for share-based payment transactions among group entities in each entity’s separate or individual financial statements.
B45 V 43A.–43C. členu je obravnavano obračunavanje za plačilne transakcije na podlagi delnic med podjetji v skupini v ločenih ali posameznih računovodskih izkazih vsakega podjetja.
Paragraphs B46–B61 discuss how to apply the requirements in paragraphs 43A–43C.
V B46.–B61. členu je obravnavano, kako uporabiti zahteve iz 43A.–43C. člena.
As noted in paragraph 43D, share-based payment transactions among group entities may take place for a variety of reasons depending on facts and circumstances.
Kot je določeno v 43D. členu, se lahko plačilne transakcije na podlagi delnic med podjetji v skupini izvajajo zaradi več različnih razlogov, kar je odvisno od dejstev in okoliščin.
Therefore, this discussion is not exhaustive and assumes that when the entity receiving the goods or services has no obligation to settle the transaction, the transaction is a parent’s equity contribution to the subsidiary, regardless of any intragroup repayment arrangements.
Zato ta razprava ne vključuje vsega in predpostavlja, da je transakcija prispevek v kapital odvisnega podjetja s strani obvladujočega podjetja, kadar podjetje, ki prejme blago ali storitve, nima obveze poravnave transakcije, ne glede na morebitne dogovore o vračilih znotraj skupine.
B46 Although the discussion below focuses on transactions with employees, it also applies to similar share-based payment transactions with suppliers of goods or services other than employees.
B46 Čeprav se spodnja razprava osredotoča na transakcije z zaposlenci, se prav tako uporablja za podobne plačilne transakcije na podlagi delnic z dobavitelji blaga ali storitev, ki niso zaposlenci.
An arrangement between a parent and its subsidiary may require the subsidiary to pay the parent for the provision of the equity instruments to the employees.
V dogovoru med obvladujočim in odvisnim podjetjem se lahko zahteva, da mora odvisno podjetje obvladujočemu podjetju plačati za zagotovitev kapitalskih instrumentov zaposlencem.
The discussion below does not address how to account for such an intragroup payment arrangement.
V spodnji razpravi ni obravnavano, kako obračunati takšne sporazume o plačilih znotraj skupine.
B47 Four issues are commonly encountered in share-based payment transactions among group entities.
B47 Pri plačilnih transakcijah na podlagi delnic med podjetji v skupini običajno prihaja do štirih vprašanj.
For convenience, the examples below discuss the issues in terms of a parent and its subsidiary.
Zaradi lažjega razumevanja so v spodnjih primerih obravnavana vprašanja v zvezi z obvladujočim podjetjem in njegovim odvisnim podjetjem.
Share-based payment arrangements involving an entity’s own equity instruments
Dogovori za plačilo na podlagi delnic v zvezi z lastnimi kapitalskimi instrumenti podjetja
B48 The first issue is whether the following transactions involving an entity’s own equity instruments should be accounted for as equity-settled or as cash-settled in accordance with the requirements of this IFRS:
B48 Prvo vprašanje je, ali naj se na podlagi zahtev iz MSRP naslednji transakciji v zvezi z lastnimi kapitalskimi instrumenti podjetja obračuna kot poravnavi s kapitalom ali poravnavi z denarjem:
an entity grants to its employees rights to equity instruments of the entity (e.g. share options), and either chooses or is required to buy equity instruments (i.e. treasury shares) from another party, to satisfy its obligations to its employees; and
podjetje dodeli svojim zaposlencem pravice do kapitalskih instrumentov podjetja (npr. delniške opcije) in se odloči, da bo kupilo, ali pa mora kupiti kapitalske instrumente (tj. lastne (trezorske) delnice) od druge stranke, da izpolni obveznosti do svojih zaposlencev, in
an entity’s employees are granted rights to equity instruments of the entity (e.g. share options), either by the entity itself or by its shareholders, and the shareholders of the entity provide the equity instruments needed.
podjetje samo ali njegovi delničarji podelijo zaposlencem v podjetju pravico do kapitalskih instrumentov podjetja (npr. delniške opcije) in delničarji podjetja zagotovijo potrebne kapitalske instrumente.
B49 The entity shall account for share-based payment transactions in which it receives services as consideration for its own equity instruments as equity-settled.
B49 Podjetje obračuna plačilne transakcije na podlagi delnic, pri katerih prejme storitve kot nadomestilo za lastne kapitalske instrumente, kot poravnavo s kapitalom.
This applies regardless of whether the entity chooses or is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement.
To velja ne glede na to, ali se podjetje samo odloči, da bo kupilo, ali mora kupiti te kapitalske instrumente od druge stranke, da izpolni obveznosti do svojih zaposlencev na podlagi dogovora za plačilo na podlagi delnic.
the employee’s rights to the entity’s equity instruments were granted by the entity itself or by its shareholder(s); or
je zaposlencu podelilo pravico do kapitalskih instrumentov podjetja podjetje samo ali so jo podelili njegovi delničarji ali
the share-based payment arrangement was settled by the entity itself or by its shareholder(s).
je dogovor za plačilo na podlagi delnic sprejelo podjetje samo ali so ga sprejeli njegovi delničarji.
B50 If the shareholder has an obligation to settle the transaction with its investee’s employees, it provides equity instruments of its investee rather than its own.
B50 Če ima delničar obvezo poravnave transakcije z zaposlenci podjetja, v katero naloži, zagotovi kapitalske instrumente podjetja, v katero naloži, in ne lastnih kapitalskih instrumentov.
Therefore, if its investee is in the same group as the shareholder, in accordance with paragraph 43C, the shareholder shall measure its obligation in accordance with the requirements applicable to cash-settled share-based payment transactions in the shareholder’s separate financial statements and those applicable to equity-settled share-based payment transactions in the shareholder’s consolidated financial statements.
Če je podjetje, v katero naloži, v isti skupini kot delničar, delničar zato v skladu s 43C. členom meri svojo obvezo skladno z zahtevami, ki se uporabljajo za z denarjem poravnane plačilne transakcije na podlagi delnic v ločenih računovodskih izkazih delničarja in za z lastniškim kapitalom poravnane plačilne transakcije na podlagi delnic v konsolidiranih računovodskih izkazih delničarja.
Share-based payment arrangements involving equity instruments of the parent
Dogovori za plačilo na podlagi delnic v zvezi s kapitalskimi instrumenti obvladujočega podjetja
B51 The second issue concerns share-based payment transactions between two or more entities within the same group involving an equity instrument of another group entity.
B51 Drugo vprašanje se nanaša na plačilne transakcije na podlagi delnic med dvema ali več podjetji znotraj iste skupine, ki vključujejo kapitalski instrument drugega podjetja v skupini.
For example, employees of a subsidiary are granted rights to equity instruments of its parent as consideration for the services provided to the subsidiary.
Zaposlenci odvisnega podjetja dobijo na primer pravice do kapitalskih instrumentov obvladujočega podjetja kot nadomestilo za opravljene storitve odvisnemu podjetju.
B52 Therefore, the second issue concerns the following share-based payment arrangements:
B52 Zato se drugo vprašanje nanaša na naslednja dogovora za plačilo na podlagi delnic:
a parent grants rights to its equity instruments directly to the employees of its subsidiary: the parent (not the subsidiary) has the obligation to provide the employees of the subsidiary with the equity instruments; and
obvladujoče podjetje podeli pravice do svojih kapitalskih instrumentov neposredno zaposlencem v svojem odvisnem podjetju: obvladujoče podjetje (ne odvisno podjetje) mora zaposlencem v odvisnem podjetju zagotoviti kapitalske instrumente in
a subsidiary grants rights to equity instruments of its parent to its employees: the subsidiary has the obligation to provide its employees with the equity instruments.
odvisno podjetje podeli svojim zaposlencem pravice do kapitalskih instrumentov svojega obvladujočega podjetja: odvisno podjetje mora svojim zaposlencem zagotoviti kapitalske instrumente.
B53 The subsidiary does not have an obligation to provide its parent’s equity instruments to the subsidiary’s employees.
B53 Odvisnemu podjetju ni treba zagotoviti kapitalskih instrumentov svojega obvladujočega podjetja zaposlencem v odvisnem podjetju.