natgillin/translations-raw huggingface dataset:
IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine is inserted as set out in the Annex to this Regulation;
vstavi se Pojasnilo OPMSRP 20 Stroški odstranjevanja v proizvodni fazi dnevnega kopa, kot je navedeno v Prilogi k tej Uredbi;
IFRS 1 is amended in accordance with IFRIC 20 as set out in the Annex to this Regulation.
MSRP 1 se spremeni v skladu z OPMSRP 20, kot je navedeno v Prilogi k tej uredbi.
Each company shall apply the amendments referred to in points (a), (b) and (c) of Article 1(1) at the latest, as from the commencement date of its first financial year starting on or after the date of entry into force of this Regulation.
Podjetja začnejo uporabljati spremembe iz točk (a), (b) in (c) člena 1(1) najkasneje z začetkom prvega poslovnega leta, ki se začne z datumom začetka veljavnosti te uredbe ali kasneje.
Each company shall apply IFRS 13, IFRIC 20, and the consequential amendments as referred to in points (d) – (g) of Article 1(1), at the latest, as from the commencement date of its first financial year starting on or after 1 January 2013.
Podjetja začnejo uporabljati MSRP 13, OPMSRP 20 in posledične spremembe, kot so navedene v točkah (d) – (g) člena 1(1), najkasneje z začetkom prvega poslovnega leta, ki se začne 1. januarja 2013 ali kasneje.
Done at Brussels, 11 December 2012.
V Bruslju, 11. decembra 2012.
First-time Adoption - Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters
Prva uporaba – Velika hiperinflacija in odprava fiksnih datumov za podjetja, ki prvikrat uporabijo MSRP
Income Taxes - Deferred Tax: Recovery of Underlying Assets
Davek iz dobička – Odloženi davek: povrnitev temeljnih sredstev
IFRS 13
MSRP 13
Fair Value Measurement
Merjenje poštene vrednosti
IFRIC 20
OPMSRP 20
AMENDMENTS TO IFRS 1
SPREMEMBE MSRP 1:
First-time Adoption of International Financial Reporting Standards
Prva poraba mednarodnih standardov računovodskega poročanja
After paragraph 31B a heading and paragraph 31C are added.
Za 31.B členom se dodata naslov in 31.C člen.
Use of deemed cost after severe hyperinflation
Uporaba predpostavljene vrednosti po veliki hiperinflaciji
If an entity elects to measure assets and liabilities at fair value and to use that fair value as the deemed cost in its opening IFRS statement of financial position because of severe hyperinflation (see paragraphs D26–D30), the entity’s first IFRS financial statements shall disclose an explanation of how, and why, the entity had, and then ceased to have, a functional currency that has both of the following characteristics:
Če se podjetje odloči, da bo merilo sredstva in obveznosti po pošteni vrednosti in da bo zaradi velike hiperinflacije (glej D.26 –D.30 člen) to pošteno vrednost uporabilo kot predpostavljeno vrednost v začetnem izkazu finančnega položaja v skladu z MSRP, v prvih računovodskih izkazih podjetje v skladu z MSRP razkrije razlago, kako in zakaj je podjetje imelo in potem prenehalo imeti funkcijsko valuto, ki ima obe naslednji značilnosti:
a reliable general price index is not available to all entities with transactions and balances in the currency.
zanesljivi splošni indeks cen ni na voljo vsem podjetjem s transakcijami in saldi v valuti.
exchangeability between the currency and a relatively stable foreign currency does not exist.
ne obstaja menjava med valuto in relativno stabilno tujo valuto.
Paragraph B2 is amended.
B.2 člen se spremeni.
Derecognition of financial assets and financial liabilities
Odprava pripoznanja finančnih sredstev in obveznosti
B2 Except as permitted by paragraph B3, a first-time adopter shall apply the derecognition requirements in IAS 39 Financial Instruments: Recognition and Measurement prospectively for transactions occurring on or after the date of transition to IFRSs.
B2 Razen kot dovoljuje B3. člen, mora podjetje, ki prvikrat uporabi MSRP, uporabiti zahteve glede odprave pripoznavanja iz MRS 39 Finančni instrumenti: pripoznavanje in merjenje za naprej za transakcije, ki se opravijo na datum prehoda na MSRP ali pozneje.
For example, if a first-time adopter derecognised non-derivative financial assets or non-derivative financial liabilities in accordance with its previous GAAP as a result of a transaction that occurred before the date of transition to IFRSs, it shall not recognise those assets and liabilities in accordance with IFRSs (unless they qualify for recognition as a result of a later transaction or event).
Npr. če podjetje, ki prvikrat uporabi MSRP, odpravi pripoznavanje neizvedenih finančnih sredstev ali neizvedenih finančnih obveznosti v skladu s svojimi prejšnjimi splošno sprejetimi računovodskimi načeli zaradi transakcije, ki je nastala pred datumom prehoda na MSRP, ne sme pripoznati teh sredstev in obveznosti v skladu z MSRP (razen če so primerni za pripoznanje zaradi poznejše transakcije ali dogodka).
Exemptions from other IFRSs
Izjeme od drugih MSRP
Paragraphs D1 and D20 are amended.
D.1 in D.20 člen se spremenita.
transfers of assets from customers (paragraph D24);
prenosi sredstev od kupcev (D24. člen);
extinguishing financial liabilities with equity instruments (paragraph D25); and
poravnava finančnih obveznosti s kapitalskimi instrumenti (D25. člen); ter
severe hyperinflation (paragraphs D26–D30).
velika hiperinflacija (D26.–D30. člen).
Fair value measurement of financial assets or financial liabilities at initial recognition
Merjenje poštene vrednosti finančnih sredstev ali finančnih obveznosti ob začetnem pripoznanju
D20 Notwithstanding the requirements of paragraphs 7 and 9, an entity may apply the requirements in the last sentence of IAS 39 paragraph AG76 and in paragraph AG76A prospectively to transactions entered into on or after the date of transition to IFRSs.
D20 Ne glede na zahteve iz 7. in 9. člena lahko podjetje uporabi zahteve iz zadnjega stavka AG76. člena MRS 39 in iz AG76.A člena za naprej za transakcije, ki se opravijo na datum prehoda na MSRP ali pozneje.
A heading and paragraphs D26–D30 are added.
Doda se naslov in D.26–D.30 člen.
Severe hyperinflation
Velika hiperinflacija
D26 If an entity has a functional currency that was, or is, the currency of a hyperinflationary economy, it shall determine whether it was subject to severe hyperinflation before the date of transition to IFRSs.
D26 Če ima podjetje funkcionalno valuto, ki je bila valuta hiperinflacijskega gospodarstva ali je to še vedno, določi, ali je bila pred datumom prehoda na MSRP podvržena veliki hiperinflaciji.
This applies to entities that are adopting IFRSs for the first time, as well as entities that have previously applied IFRSs.
To se uporablja za podjetja, ki prvikrat uporabljajo MSRP, ter podjetja, ki so že prej uporabljala MSRP.
D27 The currency of a hyperinflationary economy is subject to severe hyperinflation if it has both of the following characteristics:
D27 Valuta hiperinflacijskega gospodarstva je podvržena veliki hiperinflaciji, če ima obe naslednji značilnosti:
D28 The functional currency of an entity ceases to be subject to severe hyperinflation on the functional currency normalisation date.
D28 Na datum, ko se funkcijska valuta normalizira, ni več podvržena veliki hiperinflaciji.
That is the date when the functional currency no longer has either, or both, of the characteristics in paragraph D27, or when there is a change in the entity’s functional currency to a currency that is not subject to severe hyperinflation.
To je datum, ko funkcijska valuta nima več obeh ali ene od značilnosti iz D.27 člena ali ko se funkcijska valuta podjetja spremeni v valuto, ki ni podvržena veliki hiperinflaciji.
D29 When an entity’s date of transition to IFRSs is on, or after, the functional currency normalisation date, the entity may elect to measure all assets and liabilities held before the functional currency normalisation date at fair value on the date of transition to IFRSs.
D29 Če je datum prehoda podjetja na MSRP enak datumu normalizacije funkcijske valute ali je po tem datumu, se podjetje lahko odloči, da bo merilo vsa sredstva in obveznosti, ki jih poseduje pred datumom normalizacije funkcijske valute, po pošteni vrednosti na datum prehoda na MSRP.
The entity may use that fair value as the deemed cost of those assets and liabilities in the opening IFRS statement of financial position.
Podjetje lahko uporabi to pošteno vrednost kot predpostavljeno vrednost sredstev in obveznosti v začetnem izkazu finančnega položaja v skladu z MSRP.
D30 When the functional currency normalisation date falls within a 12-month comparative period, the comparative period may be less than 12 months, provided that a complete set of financial statements (as required by paragraph 10 of IAS 1) is provided for that shorter period.
D30 Če je datum normalizacije funkcijske valute znotraj 12-mesečnega primerjalnega obdobja, je lahko primerjalno obdobje krajše od 12 mesecev, če je za to krajše obdobje zagotovljen celoten sklop računovodskih izkazov (kot se zahteva v 10. členu MRS 1).
Paragraph 39H is added.
Doda se 39.H člen.
Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to IFRS 1), issued in December 2010, amended paragraphs B2, D1 and D20 and added paragraphs 31C and D26–D30.
Velika hiperinflacija in odprava fiksnih datumov za podjetja, ki prvikrat uporabijo MSRP (spremembe MSRP 1), izdan decembra 2010, je spremenil B.2, D.1 in D.20 člen ter dodal 31.C in D.26–D.30 člen.
An entity shall apply those amendments for annual periods beginning on or after 1 July 2011.
Podjetje uporablja navedene spremembe za letna obdobja, ki se začnejo 1. julija 2011 ali pozneje.
AMENDMENTS TO IFRS 9
SPREMEMBE MSRP 9
IFRS 9 Financial Instruments (issued November 2009)
MSRP 9 Finančni instrumenti (izdan novembra 2009)
Paragraph C2 is amended as follows.
C.2 člen se spremeni, kakor sledi.
C2 In Appendix B, paragraphs B1, B2 and B5 are amended, …
C2 Spremenijo se B1., B2. in B5. člen Dodatka B:
Paragraph C3 is amended by adding paragraph D20 as follows.
C.3 člen se spremeni, tako da se doda D.20 člen, kakor sledi:
C3 In Appendix D (exemptions from other IFRSs), paragraphs D19 and D20 are amended …
C3 V Dodatku D (izjeme od drugih MSRP) se spremenita D.19 in D.20 člen.
IFRS 9 Financial Instruments (issued October 2010)
MSRP 9 Finančni instrumenti (izdan oktobra 2010)
Paragraphs C2 and C3 are amended as follows.
C.2 in C.3 člen se spremenita, kakor sledi:
In paragraph C2, the amendment to paragraph B2 is amended as follows
V C.2 členu se B.2 člen spremeni, kakor sledi:
B2 Except as permitted by paragraph B3, a first-time adopter shall apply the derecognition requirements in IFRS 9 Financial Instruments prospectively for transactions occurring on or after date of transition to IFRSs.
B2 Razen kot dovoljuje B.3 člen, mora podjetje, ki prvikrat uporabi MSRP, uporabiti zahteve o odpravi pripoznavanja iz MSRP 9 Finančni instrumenti za naprej za transakcije, ki se opravijo na datum prehoda na MSRP ali pozneje.
In paragraph C3, the amendment to paragraph D20 is amended as follows:
V C.3 členu se D.20 člen spremeni, kakor sledi:
D20 Despite the requirements of paragraphs 7 and 9, an entity may apply the requirements in the last sentence of paragraph B5.4.8 and in paragraph B5.4.9 of IFRS 9 prospectively to transactions entered into on or after the date of transition to IFRSs.
D20 Kljub zahtevam iz 7. in 9. člena lahko podjetje uporabi zahteve iz zadnjega stavka B5.4.8. in B5.4.9. člena MSRP 9 za naprej za transakcije, ki se opravijo na datum prehoda na MSRP ali pozneje.
Amendments to IAS 12
Spremembe MRS 12
Paragraphs 51B and 51C and the following example, and paragraphs 51D, 51E, 98 and 99 are added.
Dodajo se 51.B člen, 51.C člen in zgled, ki jima sledi, ter 51.D, 51.E, 98. in 99. člen.
10 Where the tax base of an asset or liability is not immediately apparent, it is helpful to consider the fundamental principle upon which this Standard is based: that an entity shall, with certain limited exceptions, recognise a deferred tax liability (asset) whenever recovery or settlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences.
10 Kjer davčna osnova sredstva ali obveznosti ni takoj očitna, je koristno upoštevati temeljno načelo, na katerem temelji ta standard, in sicer, da mora podjetje z nekaterimi omejenimi izjemami pripoznati odloženo obveznost (terjatev) za davek, če bo povrnitev ali poravnava knjigovodske vrednosti sredstva ali obveznosti povzročila v prihodnosti večje (manjše) plačilo davka, kot če povrnitev ali poravnava ne bi imela nobenih davčnih posledic.
Example C following paragraph 51A illustrates circumstances when it may be helpful to consider this fundamental principle, for example, when the tax base of an asset or liability depends on the expected manner of recovery or settlement.
Zgled C, ki sledi 51.A členu, prikazuje okoliščine, ko utegne biti koristno upoštevati to temeljno načelo, na primer kadar je davčna osnova kakega sredstva ali obveznosti odvisna od pričakovanega načina povrnitve ali poravnave.
In some jurisdictions, the manner in which an entity recovers (settles) the carrying amount of an asset (liability) may affect either or both of:
V nekaterih jurisdikcijah način, na katerega podjetje povrne (poravna) knjigovodsko vrednost svojega sredstva (obveznosti), lahko vpliva na eno izmed naslednjega ali na oboje:
the tax rate applicable when the entity recovers (settles) the carrying amount of the asset (liability); and
davčno stopnjo, ki se uporablja, ko podjetje povrne (poravna) knjigovodsko vrednost sredstva (obveznosti), in
the tax base of the asset (liability).
na davčno osnovo sredstva (obveznosti).
In such cases, an entity measures deferred tax liabilities and deferred tax assets using the tax rate and the tax base that are consistent with the expected manner of recovery or settlement.
V takšnih primerih podjetje izmeri odložene obveznosti in terjatve za davek z uporabo davčne stopnje in davčne osnove, ki sta skladni s pričakovanim načinom povrnitve ali poravnave.
Example A
Zgled A
An item of property, plant and equipment has a carrying amount of 100 and a tax base of 60.
Opredmeteno osnovno sredstvo ima knjigovodsko vrednost 100 in davčno osnovo 60.
A tax rate of 20 % would apply if the item were sold and a tax rate of 30 % would apply to other income.
Davčna stopnja 20 % se uporabi, če se sredstvo proda, davčna stopnja 30 % pa za druge dohodke.
The entity recognises a deferred tax liability of 8 (40 at 20 %) if it expects to sell the item without further use and a deferred tax liability of 12 (40 at 30 %) if it expects to retain the item and recover its carrying amount through use.
Podjetje pripozna odloženo obveznost za davek v višini 8 (20 % od 40), če pričakuje, da bo prodalo sredstvo brez nadaljnje uporabe, in odloženo obveznost za davek v višini 12 (30 % od 40), če pričakuje, da bo sredstvo zadržalo in povrnilo njegovo knjigovodsko vrednost z uporabo.
Example B
Zgled B
An item of property, plant and equipment with a cost of 100 and a carrying amount of 80 is revalued to 150.
Opredmeteno osnovno sredstvo ima nabavno vrednost 100 in knjigovodska vrednost 80 je prevrednotena na 150.
No equivalent adjustment is made for tax purposes.
Za davčne namene ni ustrezne prilagoditve.
Cumulative depreciation for tax purposes is 30 and the tax rate is 30 %.
Kumulativni amortizacijski popravek vrednosti za davčne namene je 30 in davčna stopnja 30 %.
If the item is sold for more than cost, the cumulative tax depreciation of 30 will be included in taxable income but sale proceeds in excess of cost will not be taxable.
Če se bo sredstvo prodalo za več kot nabavno vrednost, bo kumulativni amortizacijski popravek vrednosti 30 vključen v obdavčljivi dobiček, toda izkupiček nad nabavno vrednostjo ne bo obdavčljiv.
The tax base of the item is 70 and there is a taxable temporary difference of 80.
Davčna osnova sredstva je 70 in zato obstaja obdavčljiva začasna razlika 80.
If the entity expects to recover the carrying amount by using the item, it must generate taxable income of 150, but will only be able to deduct depreciation of 70.
Če podjetje pričakuje, da si bo z uporabo sredstva povrnilo knjigovodsko vrednost, mora ustvariti obdavčljivi dobiček 150, vendar lahko odšteje samo amortizacijski popravek vrednosti 70.
On this basis, there is a deferred tax liability of 24 (80 at 30 %).
Na tej podlagi je odložena obveznost za davek 24 (30 % od 80).
If the entity expects to recover the carrying amount by selling the item immediately for proceeds of 150, the deferred tax liability is computed as follows:
Če podjetje pričakuje, da si bo povrnilo knjigovodsko vrednost s takojšnjo prodajo sredstva z izkupičkom 150, izračuna odloženo obveznost za davek tako:
Taxable Temporary Difference
Obdavčljiva začasna razlika
Tax Rate
Davčna stopnja
Deferred Tax Liability
Odložena obveznost za davek
Cumulative tax depreciation
Kumulativna davčna amortizacija
Proceeds in excess of cost
Izkupiček nad nabavno vrednostjo
(note: in accordance with paragraph 61A, the additional deferred tax that arises on the revaluation is recognised in other comprehensive income)
(pojasnilo: v skladu z 61.A členom se dodatni odloženi davek, ki se pojavi ob prevrednotenju, pripozna v drugem vseobsegajočem donosu).
Example C
Zgled C
The facts are as in example B, except that if the item is sold for more than cost, the cumulative tax depreciation will be included in taxable income (taxed at 30 %) and the sale proceeds will be taxed at 40 %, after deducting an inflation-adjusted cost of 110.
Podatki so enaki kot v zgledu B, razen da, če se sredstva prodajo za več kot za nabavno vrednost, se kumulativna davčna amortizacija vključi v obdavčljivi dobiček (obdavčen s 30 %) in čisti izkupiček obdavči s 40 % po odbitku za inflacijo prilagojene nabavne vrednosti 110.
On this basis, the tax base is 70, there is a taxable temporary difference of 80 and there is a deferred tax liability of 24 (80 at 30 %), as in example B.
Na tej podlagi je davčna osnova 70, obdavčljiva začasna razlika 80 in odložena obveznost za davek 24 (30 % od 80) kot v zgledu B.
If the entity expects to recover the carrying amount by selling the item immediately for proceeds of 150, the entity will be able to deduct the indexed cost of 110.
Če podjetje pričakuje, da si bo povrnilo knjigovodsko vrednost s takojšnjo prodajo sredstva z izkupičkom 150, lahko odšteje indeksirano nabavno vrednost 110.
The net proceeds of 40 will be taxed at 40 %.
Čisti izkupiček 40 bo obdavčen s 40 %.
In addition, the cumulative tax depreciation of 30 will be included in taxable income and taxed at 30 %.
Poleg tega bo kumulativna davčna amortizacija 30 vključena v obdavčljivi dobiček in obdavčena s 30 %.
On this basis, the tax base is 80 (110 less 30), there is a taxable temporary difference of 70 and there is a deferred tax liability of 25 (40 at 40 % plus 30 at 30 %).
Na tej podlagi je davčna osnova 80 (110 manj 30), obdavčljiva začasna razlika 70 in obdavčljiva obveznost za davek 25 (40 % od 40 in 30 % od 30).
If the tax base is not immediately apparent in this example, it may be helpful to consider the fundamental principle set out in paragraph 10.
Če v tem zgledu davčna osnova ni takoj očitna, lahko koristi upoštevanje temeljnega načela, določenega v 10. členu.
If a deferred tax liability or deferred tax asset arises from a non-depreciable asset measured using the revaluation model in IAS 16, the measurement of the deferred tax liability or deferred tax asset shall reflect the tax consequences of recovering the carrying amount of the non-depreciable asset through sale, regardless of the basis of measuring the carrying amount of that asset.
Če odložena obveznost ali terjatev za davek izhaja iz neamortizirljivega sredstva, ki se meri z uporabo modela za prevrednotenje v MRS 16, merjenje odložene obveznosti ali terjatve za davek odraža davčne posledice povrnitve knjigovodske vrednosti neamortizirljivega sredstva prek prodaje, ne glede na podlago merjenja knjigovodske vrednosti tega sredstva.
Accordingly, if the tax law specifies a tax rate applicable to the taxable amount derived from the sale of an asset that differs from the tax rate applicable to the taxable amount derived from using an asset, the former rate is applied in measuring the deferred tax liability or asset related to a non-depreciable asset.
Torej če zakon o davku določa, da se davčna stopnja, uporabljena na obdavčljivi znesek, ki izhaja iz prodaje sredstva, razlikuje od davčne stopnje, uporabljene na obdavčljivi znesek, ki izhaja iz uporabe sredstva, se pri merjenju odložene obveznosti ali terjatve za davek, ki se nanaša na neamortizirljivo sredstvo, uporabi prva izmed njiju.
If a deferred tax liability or asset arises from investment property that is measured using the fair value model in IAS 40, there is a rebuttable presumption that the carrying amount of the investment property will be recovered through sale.
Če odložena obveznost ali terjatev za davek izhaja iz naložbene nepremičnine, ki se meri z uporabo modela poštene vrednosti v MRS 40, obstaja izpodbojna predpostavka, da bo knjigovodska vrednost naložbene nepremičnine povrnjena s prodajo.
Accordingly, unless the presumption is rebutted, the measurement of the deferred tax liability or deferred tax asset shall reflect the tax consequences of recovering the carrying amount of the investment property entirely through sale.
V skladu s tem, razen če ni predpostavka ovržena, merjenje odložene obveznosti ali terjatve za davek odraža davčne posledice povrnitve knjigovodske vrednosti naložbene nepremičnine v celoti prek prodaje.
This presumption is rebutted if the investment property is depreciable and is held within a business model whose objective is to consume substantially all of the economic benefits embodied in the investment property over time, rather than through sale.
Ta predpostavka je ovržena, če je naložbena nepremičnina amortizirljiva in je znotraj poslovnega modela, s katerim se želijo sčasoma izčrpno izkoristiti vse gospodarske koristi naložbene nepremičnine, namesto da bi bilo to storjeno s prodajo.
If the presumption is rebutted, the requirements of paragraphs 51 and 51A shall be followed.
Če je predpostavka ovržena, se upoštevajo zahteve iz 51. člena in 51.A člena.
Example illustrating paragraph 51C
Zgled, ki pojasnjuje 51.C člen
An investment property has a cost of 100 and fair value of 150.
Naložbena nepremičnina ima nabavno vrednost 100 in pošteno vrednost 150.
It is measured using the fair value model in IAS 40.
Meri se z uporabo modela poštene vrednosti v MRS 40.
It comprises land with a cost of 40 and fair value of 60 and a building with a cost of 60 and fair value of 90.
Zajema zemljišče z nabavno vrednostjo 40 in pošteno vrednostjo 60 ter zgradbo z nabavno vrednostjo 60 in pošteno vrednostjo 90.
The land has an unlimited useful life.
Zemljišče ima neomejeno dobo koristnosti.
Cumulative depreciation of the building for tax purposes is 30.
Kumulativni amortizacijski popravek vrednosti zgradbe pri obračunu davka je 30.
Unrealised changes in the fair value of the investment property do not affect taxable profit.
Neuresničene spremembe poštene vrednosti naložbene nepremičnine ne vplivajo na obdavčljivi dobiček.
If the investment property is sold for more than cost, the reversal of the cumulative tax depreciation of 30 will be included in taxable profit and taxed at an ordinary tax rate of 30 %.
Če se naložbena nepremičnina proda za več kot za nabavno vrednost, se razveljavitev kumulativne davčne amortizacije v višini 30 vključi v obdavčljivi dobiček in je obdavčena po običajni davčni stopnji 30 %.
For sales proceeds in excess of cost, tax law specifies tax rates of 25 % for assets held for less than two years and 20 % for assets held for two years or more.
Za prihodke od prodaje, ki presegajo nabavno vrednost, je v skladu z davčnim pravom določena davčna stopnja 25 % za sredstva, ki so v lasti manj kot dve leti, in 20 % za sredstva, ki so v lasti dve leti ali več.