natgillin/translations-raw huggingface dataset:
its expenses, including its share of any expenses incurred jointly.
svoje odhodke, vključno z deležem katerih koli odhodkov, ki jih deli z drugimi.
21 A joint operator shall account for the assets, liabilities, revenues and expenses relating to its interest in a joint operation in accordance with the IFRSs applicable to the particular assets, liabilities, revenues and expenses.
21 Soizvajalec mora sredstva, obveznosti, prihodke in odhodke, povezane z njegovim deležem v skupni dejavnosti, obračunati v skladu z MSRP, ki se uporabljajo za določena sredstva, obveznosti, prihodke in odhodke.
22 The accounting for transactions such as the sale, contribution or purchase of assets between an entity and a joint operation in which it is a joint operator is specified in paragraphs B34–B37.
22 Obračunavanje transakcij, kot so prodaja, prispevek ali nakup sredstev med podjetjem in skupno dejavnostjo, v kateri je to podjetje soizvajalec, je določeno v B34.–B37. členu.
23 A party that participates in, but does not have joint control of, a joint operation shall also account for its interest in the arrangement in accordance with paragraphs 20–22 if that party has rights to the assets, and obligations for the liabilities, relating to the joint operation.
23 Stranka, ki sodeluje v skupni dejavnosti, vendar je ne obvladuje skupaj, mora svoj delež v aranžmaju prav tako obračunati v skladu z 20.–22. členom, če ima ta stranka pravice do sredstev in obveze iz obveznosti, povezanih s skupno dejavnostjo.
If a party that participates in, but does not have joint control of, a joint operation does not have rights to the assets, and obligations for the liabilities, relating to that joint operation, it shall account for its interest in the joint operation in accordance with the IFRSs applicable to that interest.
Če stranka, ki sodeluje v skupni dejavnosti, vendar je ne obvladuje skupaj, nima pravic do sredstev in obvez iz obveznosti, povezanih s to skupno dejavnostjo, mora svoj delež v skupni dejavnosti obračunati v skladu z MSRP, ki se uporabljajo za ta delež.
Joint ventures
Skupni podvigi
A joint venturer shall recognise its interest in a joint venture as an investment and shall account for that investment using the equity method in accordance with IAS 28 Investments in Associates and Joint Ventures unless the entity is exempted from applying the equity method as specified in that standard.
Sopodvižnik mora svoj delež v skupnem podvigu pripoznati kot finančno naložbo, ki jo obračuna po kapitalski metodi v skladu z MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige, razen če je podjetje izvzeto iz uporabe kapitalske metode, kot je določena v navedenem standardu.
25 A party that participates in, but does not have joint control of, a joint venture shall account for its interest in the arrangement in accordance with IFRS 9 Financial Instruments, unless it has significant influence over the joint venture, in which case it shall account for it in accordance with IAS 28 (as amended in 2011).
25 Stranka, ki sodeluje v skupnem podvigu, vendar ga ne obvladuje skupaj, mora svoj delež v aranžmaju obračunati v skladu z MSRP 9 Finančni instrumenti oziroma v skladu z MRS 28 (kakor je bil spremenjen leta 2011), če ima na skupni podvig pomemben vpliv.
SEPARATE FINANCIAL STATEMENTS
LOČENI RAČUNOVODSKI IZKAZI
In its separate financial statements, a joint operator or joint venturer shall account for its interest in:
V ločenih računovodskih izkazih mora soizvajalec ali sopodvižnik obračunati svoje deleže v:
a joint operation in accordance with paragraphs 20–22;
skupni dejavnosti v skladu z 20.–22. členom;
a joint venture in accordance with paragraph 10 of IAS 27 Separate Financial Statements.
skupnem podvigu v skladu z 10. členom MRS 27 Ločeni računovodski izkazi.
In its separate financial statements, a party that participates in, but does not have joint control of, a joint arrangement shall account for its interest in:
V ločenih računovodskih izkazih mora stranka, ki sodeluje v skupnem aranžmaju, vendar ga ne obvladuje skupaj, obračunati svoje deleže v:
a joint operation in accordance with paragraph 23;
skupni dejavnosti v skladu s 23. členom;
a joint venture in accordance with IFRS 9, unless the entity has significant influence over the joint venture, in which case it shall apply paragraph 10 of IAS 27 (as amended in 2011).
skupnem podvigu v skladu z MSRP 9, razen če podjetje pomembno vpliva na skupni podvig, pri čemer se uporabi 10. člen MRS 27 (kakor je bil spremenjen leta 2011).
joint arrangement An arrangement of which two or more parties have joint control.
Skupni aranžma Aranžma, ki ga skupaj obvladujeta dve ali več strank.
joint control The contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.
Skupno obvladovanje Pogodbeno dogovorjena delitev obvladovanja aranžmaja, ki obstaja le, kadar je za odločitve o zadevnih dejavnostih potrebno soglasje strank, ki skupaj obvladujejo aranžma.
joint operation A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.
Skupna dejavnost Skupni aranžma, pri čemer imajo stranke, ki skupaj obvladujejo aranžma, pravice do sredstev in obveze iz obveznosti, povezanih z aranžmajem.
joint operator A party to a joint operation that has joint control of that joint operation.
Soizvajalec Stranka v skupni dejavnosti, ki skupaj obvladuje zadevno skupno dejavnost.
joint venture A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Skupni podvig Skupni aranžma, pri čemer imajo stranke, ki skupaj obvladujejo aranžma, pravice do čistih sredstev aranžmaja.
joint venturer A party to a joint venture that has joint control of that joint venture.
Sopodvižnik Stranka v skupnem podvigu, ki skupaj obvladuje zadevni skupni podvig.
party to a joint arrangement An entity that participates in a joint arrangement, regardless of whether that entity has joint control of the arrangement.
Stranka v skupnem aranžmaju Podjetje, ki sodeluje v skupnem aranžmaju, ne glede na to, ali skupaj obvladuje aranžma.
separate vehicle A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal personality.
Ločeni nosilec Ločeno opredeljiva finančna struktura, vključno z ločenimi pravnimi osebami ali podjetji, priznanimi s statutom, ne glede na to, ali imajo ta podjetja pravno osebnost.
The following terms are defined in IAS 27 (as amended in 2011), IAS 28 (as amended in 2011) or IFRS 10 Consolidated Financial Statements and are used in this IFRS with the meanings specified in those IFRSs:
Naslednji izrazi so opredeljeni v MRS 27 (kakor je bil spremenjen leta 2011), MRS 28 (kakor je bil spremenjen leta 2011) ali MSRP 10 Konsolidirani računovodski izkazi ter so v tem MSRP uporabljeni v pomenu, ki je določen v navedenih MSRP:
control of an investee
obvladovanje podjetja, v katero se naloži
equity method
kapitalska metoda;
power
moč,
protective rights
pravice do pravnega varstva;
relevant activities
zadevne dejavnosti;
separate financial statements
ločeni računovodski izkazi
It describes the application of paragraphs 1–27 and has the same authority as the other parts of the IFRS.
Opisuje uporabo 1.–27. člena in ima enako veljavo kot drugi deli MSRP.
Although some aspects of the examples may be present in actual fact patterns, all relevant facts and circumstances of a particular fact pattern would need to be evaluated when applying IFRS 11.
Čeprav so nekateri vidiki primerov lahko prisotni v dejanskih vzorcih pojavov, bi bilo treba pri uporabi MSRP 11 oceniti vsa pomembna dejstva in okoliščine posameznega vzorca pojavov.
Contractual arrangement (paragraph 5)
Pogodbeni sporazum (5. člen)
B2 Contractual arrangements can be evidenced in several ways.
B2 Pogodbeni sporazumi se lahko dokazujejo na različne načine.
An enforceable contractual arrangement is often, but not always, in writing, usually in the form of a contract or documented discussions between the parties.
Izvršljiv pogodbeni sporazum se pogosto, čeprav ne vedno, sklene pisno, navadno v obliki pogodbe ali dokumentiranih razprav med strankami.
Statutory mechanisms can also create enforceable arrangements, either on their own or in conjunction with contracts between the parties.
Tudi zakonski mehanizmi lahko sami ali skupaj s pogodbami med strankami oblikujejo izvršljive sporazume.
B3 When joint arrangements are structured through a separate vehicle (see paragraphs B19–B33), the contractual arrangement, or some aspects of the contractual arrangement, will in some cases be incorporated in the articles, charter or by-laws of the separate vehicle.
B3 Kadar se skupni aranžmaji strukturirajo prek ločenega nosilca (glej B19.–B33. člen), se pogodbeni sporazum ali nekateri vidiki pogodbenega sporazuma v nekaterih primerih vključijo v poslovnik, listino ali pravilnike ločenega nosilca.
B4 The contractual arrangement sets out the terms upon which the parties participate in the activity that is the subject of the arrangement.
B4 Pogodbeni sporazum določa pogoje, pod katerimi stranke sodelujejo v dejavnosti, ki je predmet aranžmaja.
The contractual arrangement generally deals with such matters as:
Pogodbeni sporazum na splošno obravnava vprašanja, kot so:
the purpose, activity and duration of the joint arrangement.
namen, dejavnost in trajanje skupnega aranžmaja;
how the members of the board of directors, or equivalent governing body, of the joint arrangement, are appointed.
način imenovanja članov upravnega odbora ali enakovrednega upravnega organa skupnega aranžmaja;
the decision-making process: the matters requiring decisions from the parties, the voting rights of the parties and the required level of support for those matters.
postopek odločanja: vprašanja, za katera so potrebne odločitve strank, glasovalne pravice strank in potrebna raven podpore za ta vprašanja.
The decision-making process reflected in the contractual arrangement establishes joint control of the arrangement (see paragraphs B5–B11).
Postopek odločanja, izražen v pogodbenem sporazumu, določa skupno obvladovanje aranžmaja (glej B5.–B11. člen);
the capital or other contributions required of the parties.
kapitalski ali drugi prispevki, ki se zahtevajo od strank;
how the parties share assets, liabilities, revenues, expenses or profit or loss relating to the joint arrangement.
kako si stranke delijo sredstva, obveznosti, prihodke, odhodke in dobiček ali izgubo, ki so povezani s skupnim aranžmajem.
Joint control (paragraphs 7–13)
Skupno obvladovanje (7.–13. člen)
B5 In assessing whether an entity has joint control of an arrangement, an entity shall assess first whether all the parties, or a group of the parties, control the arrangement.
B5 Pri oceni, ali podjetje skupaj obvladuje aranžma, mora podjetje najprej oceniti, ali vse stranke ali skupina strank obvladuje aranžma.
IFRS 10 defines control and shall be used to determine whether all the parties, or a group of the parties, are exposed, or have rights, to variable returns from their involvement with the arrangement and have the ability to affect those returns through their power over the arrangement.
MSRP 10 opredeljuje obvladovanje in ga je treba uporabiti za določitev, ali so vse stranke ali skupina strank izpostavljene spremenljivemu donosu ali imajo pravice do spremenljivega donosa iz njihove udeležbe v aranžmaju in lahko prek svojega obvladovanja aranžmaja vplivajo na ta donos.
When all the parties, or a group of the parties, considered collectively, are able to direct the activities that significantly affect the returns of the arrangement (ie the relevant activities), the parties control the arrangement collectively.
Kadar lahko vse stranke ali skupina strank, obravnavana kolektivno, usmerja dejavnosti, ki imajo velik vpliv na donos aranžmaja (zadevne dejavnosti), stranke kolektivno obvladujejo aranžma.
B6 After concluding that all the parties, or a group of the parties, control the arrangement collectively, an entity shall assess whether it has joint control of the arrangement.
B6 Po ugotovitvi, da vse stranke ali skupina strank kolektivno obvladuje aranžma, mora podjetje oceniti, ali skupaj obvladuje aranžma.
Joint control exists only when decisions about the relevant activities require the unanimous consent of the parties that collectively control the arrangement.
Skupno obvladovanje obstaja le, kadar je za odločitve o zadevnih dejavnostih potrebno soglasje strank, ki kolektivno obvladujejo aranžma.
Assessing whether the arrangement is jointly controlled by all of its parties or by a group of the parties, or controlled by one of its parties alone, can require judgement.
Pri oceni, ali aranžma skupaj obvladujejo vse njegove stranke ali skupina strank ali ga obvladuje le ena njegova stranka, se lahko zahteva presoja.
B7 Sometimes the decision-making process that is agreed upon by the parties in their contractual arrangement implicitly leads to joint control.
B7 Postopek odločanja, o katerem so se stranke sporazumele v pogodbenem sporazumu, v nekaterih primerih posredno vodi k skupnemu obvladovanju.
For example, assume two parties establish an arrangement in which each has 50 per cent of the voting rights and the contractual arrangement between them specifies that at least 51 per cent of the voting rights are required to make decisions about the relevant activities.
Dve stranki lahko na primer ustanovita aranžma, v katerem ima vsaka 50 % glasovalnih pravic, pogodbeni sporazum, ki sta ga sklenili, pa določa, da je za sprejemanje odločitev o zadevnih dejavnostih potrebnih najmanj 51 % glasovalnih pravic.
In this case, the parties have implicitly agreed that they have joint control of the arrangement because decisions about the relevant activities cannot be made without both parties agreeing.
V tem primeru sta se stranki posredno strinjali, da skupaj obvladujeta aranžma, ker odločitev o zadevnih dejavnostih ni mogoče sprejeti brez soglasja obeh strank.
B8 In other circumstances, the contractual arrangement requires a minimum proportion of the voting rights to make decisions about the relevant activities.
B8 V drugih okoliščinah je v pogodbenem sporazumu določeno, da je za sprejemanje odločitev o zadevnih dejavnostih potreben minimalen delež glasovalnih pravic.
When that minimum required proportion of the voting rights can be achieved by more than one combination of the parties agreeing together, that arrangement is not a joint arrangement unless the contractual arrangement specifies which parties (or combination of parties) are required to agree unanimously to decisions about the relevant activities of the arrangement.
Kadar se lahko ta minimalen zahtevani delež glasovalnih pravic doseže z več kot eno kombinacijo soglasnih strank, aranžma ni skupni aranžma, razen če pogodbeni sporazum določa, katere stranke (ali kombinacija strank) morajo doseči soglasje pri odločitvah o zadevnih dejavnostih aranžmaja.
Assume that three parties establish an arrangement: A has 50 per cent of the voting rights in the arrangement, B has 30 per cent and C has 20 per cent.
Predpostavljajmo, da tri stranke ustanovijo aranžma: A ima 50 %, B ima 30 % in C ima 20 % glasovalnih pravic v aranžmaju.
The contractual arrangement between A, B and C specifies that at least 75 per cent of the voting rights are required to make decisions about the relevant activities of the arrangement.
Pogodbeni sporazum, ki so ga sklenile stranke A, B in C, določa, da je za sprejemanje odločitev o zadevnih dejavnostih aranžmaja potrebnih najmanj 75 % glasovalnih pravic.
Even though A can block any decision, it does not control the arrangement because it needs the agreement of B. The terms of their contractual arrangement requiring at least 75 per cent of the voting rights to make decisions about the relevant activities imply that A and B have joint control of the arrangement because decisions about the relevant activities of the arrangement cannot be made without both A and B agreeing.
Čeprav lahko stranka A prepreči vsako odločitev, ne obvladuje aranžmaja, ker potrebuje soglasje stranke B. Pogoji njihovega pogodbenega sporazuma, ki določajo, da je za sprejemanje odločitev o zadevnih dejavnostih potrebnih najmanj 75 % glasovalnih pravic, pomenijo, da stranki A in B skupaj obvladujeta aranžma, ker odločitev o zadevnih dejavnostih aranžmaja ni mogoče sprejeti brez soglasja obeh strank A in B.
Assume an arrangement has three parties: A has 50 per cent of the voting rights in the arrangement and B and C each have 25 per cent.
Predpostavljajmo, da so v aranžmaju tri stranke: A ima 50 % glasovalnih pravic v aranžmaju, B in C pa imata vsaka po 25 %.
Even though A can block any decision, it does not control the arrangement because it needs the agreement of either B or C. In this example, A, B and C collectively control the arrangement.
Čeprav lahko A prepreči vsako odločitev, ne obvladuje aranžmaja, ker potrebuje soglasje stranke B ali C. V tem primeru A, B in C kolektivno obvladujejo aranžma.
However, there is more than one combination of parties that can agree to reach 75 per cent of the voting rights (ie either A and B or A and C).
Vendar se lahko 75 % glasovalnih pravic doseže s soglasjem različnih kombinacij strank (tj. A in B ali A in C).
In such a situation, to be a joint arrangement the contractual arrangement between the parties would need to specify which combination of the parties is required to agree unanimously to decisions about the relevant activities of the arrangement.
Da bi v takem primeru lahko govorili o skupnem aranžmaju, bi moral pogodbeni sporazum med strankami določati, kateri dve stranki morata doseči soglasje pri odločitvah o zadevnih dejavnostih aranžmaja.
Assume an arrangement in which A and B each have 35 per cent of the voting rights in the arrangement with the remaining 30 per cent being widely dispersed.
Predpostavljajmo, da imata stranki A in B v aranžmaju vsaka po 35 % glasovalnih pravic, pri čemer je preostalih 30 % široko razpršenih.
Decisions about the relevant activities require approval by a majority of the voting rights.
Za odločitve o zadevnih dejavnostih je potrebna odobritev večine glasovalnih pravic.
A and B have joint control of the arrangement only if the contractual arrangement specifies that decisions about the relevant activities of the arrangement require both A and B agreeing.
Stranki A in B skupaj obvladujeta aranžma le, če pogodbeni sporazum določa, da je za sprejemanje odločitev o zadevnih dejavnostih aranžmaja potrebno soglasje obeh strank A in B.
B9 The requirement for unanimous consent means that any party with joint control of the arrangement can prevent any of the other parties, or a group of the parties, from making unilateral decisions (about the relevant activities) without its consent.
B9 Zahteva po soglasju pomeni, da lahko vsaka stranka, ki skupaj obvladuje aranžma, vsaki drugi stranki ali skupini strank prepreči sprejemanje enostranskih odločitev (o zadevnih dejavnostih) brez njenega soglasja.
If the requirement for unanimous consent relates only to decisions that give a party protective rights and not to decisions about the relevant activities of an arrangement, that party is not a party with joint control of the arrangement.
Če se zahteva po soglasju nanaša le na odločitve, ki stranki zagotavljajo pravice do pravnega varstva, in ne na odločitve o zadevnih dejavnostih aranžmaja, ta stranka ne obvladuje skupaj aranžmaja.
B10 A contractual arrangement might include clauses on the resolution of disputes, such as arbitration.
B10 Pogodbeni sporazum lahko vključuje klavzule o reševanju sporov, kot je arbitraža.
These provisions may allow for decisions to be made in the absence of unanimous consent among the parties that have joint control.
Te določbe lahko omogočajo sprejemanje odločitev brez soglasja strank, ki skupaj obvladujejo aranžma.
The existence of such provisions does not prevent the arrangement from being jointly controlled and, consequently, from being a joint arrangement.
Obstoj takšnih določb ne preprečuje skupnega obvladovanja aranžmaja in s tem opredelitve aranžmaja kot skupnega aranžmaja.
Assessing joint control
Ocenjevanje skupnega obvladovanja
Does the contractual arrangement give all the parties, or a group of the parties, control of the arrangement collectively
Ali pogodbeni sporazum vsem strankam ali skupini strank dodeljuje kolektivno obvladovanje aranžmaja
Do decisions about the relevant activities require the unanimous consent of all the parties, or of a group of the parties, that collectively control the arrangement?
Ali je za odločitve o zadevnih dejavnostih potrebno soglasje vseh strank ali skupine strank, ki kolektivno obvladuje aranžma?
The arrangement is jointly controlled: the arrangement is a joint arrangement
Stranke skupaj obvladujejo aranžma: aranžma je skupni aranžma
Outside the scope of IFRS 11
Zunaj področja uporabe MSRP 11
B11 When an arrangement is outside the scope of IFRS 11, an entity accounts for its interest in the arrangement in accordance with relevant IFRSs, such as IFRS 10, IAS 28 (as amended in 2011) or IFRS 9.
B11 Kadar aranžma ne spada na področje uporabe MSRP 11, podjetje obračuna svoj delež v aranžmaju v skladu z ustreznim MSRP, na primer MSRP 10, MRS 28 (kakor je bil spremenjen leta 2011) ali MSRP 9.
TYPES OF JOINT ARRANGEMENT (PARAGRAPHS 14–19)
VRSTE SKUPNEGA ARANŽMAJA (14.–19. ČLEN)
B12 Joint arrangements are established for a variety of purposes (eg as a way for parties to share costs and risks, or as a way to provide the parties with access to new technology or new markets), and can be established using different structures and legal forms.
B12 Skupni aranžmaji se ustanavljajo za različne namene (npr. zato, da lahko stranke delijo stroške in tveganja ali da se strankam zagotovi dostop do novih tehnologij ali novih trgov), pri čemer se lahko uporabijo različne strukture in pravne oblike.
B13 Some arrangements do not require the activity that is the subject of the arrangement to be undertaken in a separate vehicle.
B13 Pri nekaterih aranžmajih ni nujno, da se dejavnost, ki je predmet aranžmaja, izvaja v ločenem nosilcu.
However, other arrangements involve the establishment of a separate vehicle.
Vendar drugi aranžmaji vključujejo vzpostavitev ločenega nosilca.
B14 The classification of joint arrangements required by this IFRS depends upon the parties’ rights and obligations arising from the arrangement in the normal course of business.
B14 Razvrstitev skupnih aranžmajev, ki se zahteva v tem MSRP, je odvisna od pravic in obvez strank, ki izhajajo iz aranžmaja v običajnem poslovanju.
This IFRS classifies joint arrangements as either joint operations or joint ventures.
V tem MSRP so skupni aranžmaji razvrščeni kot skupne dejavnosti ali skupni podvigi.
When an entity has rights to the assets, and obligations for the liabilities, relating to the arrangement, the arrangement is a joint operation.
Kadar ima podjetje pravice do sredstev in obveze iz obveznosti, povezanih z aranžmajem, je aranžma skupna dejavnost.
When an entity has rights to the net assets of the arrangement, the arrangement is a joint venture.
Kadar ima podjetje pravice do čistih sredstev aranžmaja, je aranžma skupni podvig.
Paragraphs B16–B33 set out the assessment an entity carries out to determine whether it has an interest in a joint operation or an interest in a joint venture.
V B16.–B33. členu je določena ocena, na podlagi katere podjetje določi, ali ima delež v skupni dejavnosti ali v skupnem podvigu.
Classification of a joint arrangement
Razvrstitev skupnega aranžmaja
B15 As stated in paragraph B14, the classification of joint arrangements requires the parties to assess their rights and obligations arising from the arrangement.
B15 Kot navaja B14. člen, je za razvrstitev skupnih aranžmajev potrebno, da stranke ocenijo svoje pravice in obveze, ki izhajajo iz aranžmaja.
When making that assessment, an entity shall consider the following:
Ko podjetje izvaja to oceno, mora upoštevati:
the structure of the joint arrangement (see paragraphs B16–B21).
strukturo skupnega aranžmaja (glej B16.–B21. člen);