natgillin/translations-raw huggingface dataset:
An entity shall not restate the carrying amount of an investment in a former subsidiary if control was lost before it applied the amendments in paragraphs 25 and B97–B99 for the first time.
podjetje ne sme preoblikovati knjigovodske vrednosti finančne naložbe v nekdanjem odvisnem podjetju, če je izgubilo obvladovanje pred prvo uporabo sprememb iz 25. in B97.–B99. člena.
In addition, an entity shall not recalculate any gain or loss on the loss of control of a subsidiary that occurred before the amendments in paragraphs 25 and B97–B99 were applied for the first time.
Poleg tega podjetje ne sme ponovno izračunati dobička ali izgube zaradi izgube obvladovanja odvisnega podjetja, ki se je zgodila pred prvo uporabo sprememb iz 25. in B97.–B99. člena.
References to IFRS 9
Sklicevanja na MSRP 9
C7 If an entity applies this IFRS but does not yet apply IFRS 9, any reference in this IFRS to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
C7 Če podjetje uporablja ta MSRP, vendar še ne uporablja MSRP 9, v tem MSRP vsako sklicevanje na MSRP 9 pomeni sklicevanje na MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
WITHDRAWAL OF OTHER IFRSs
RAZVELJAVITEV DRUGIH MSRP
C8 This IFRS supersedes the requirements relating to consolidated financial statements in IAS 27 (as amended in 2008).
C8 Ta MSRP nadomešča zahteve v zvezi s konsolidiranimi računovodskimi izkazi iz MRS 27 (kakor je bil spremenjen leta 2008).
C9 This IFRS also supersedes SIC-12 Consolidation—Special Purpose Entities.
C9 Ta MSRP nadomešča tudi SOP-12 Konsolidacija – podjetja za posebne namene.
Appendix D
Priloga D
This appendix sets out the amendments to other IFRSs that are a consequence of the Board issuing this IFRS.
V tej prilogi so določene spremembe drugih MSRP, ki so posledica izdaje tega MSRP s strani upravnega odbora.
Amended paragraphs are shown with new text underlined and deleted text struck through.
V spremenjenih členih je novo besedilo podčrtano, izbrisano besedilo pa prečrtano.
D1 Paragraph 39I is added as follows:
D1 Doda se 39.I člen:
IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 31, B7, C1, D1, D14 and D15 and added paragraph D31.
Z MSRP 10 Konsolidirani računovodski izkazi in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, so bili spremenjeni 31., B7., C1., D1., D14. in D15. člen ter dodan D31. člen.
An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.
Podjetje mora uporabiti navedeno spremembo, kadar uporablja MSRP 10 in MSRP 11.
D2 In Appendix B, paragraph B7 is amended as follows:
D2 Spremeni se B7. člen Priloge B:
B7 A first-time adopter shall apply the following requirements of IFRS 10 prospectively from the date of transition to IFRSs:
B7 Podjetje, ki prvikrat uporabi MSRP, mora uporabiti naslednje zahteve iz MSRP 10 za naprej od datuma prehoda na MSRP:
the requirement in paragraph B94 that total comprehensive income is attributed to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance;
zahtevo iz B94. člena, da je celotni vseobsegajoči donos pripisan lastnikom obvladujočega podjetja in neobvladujočim deležem, tudi če to povzroči primanjkljaj v stanju neobvladujočih deležev;
the requirements in paragraphs 23 and B93 for accounting for changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control; and
zahteve iz 23. in B93. člena za obračunavanje sprememb deleža obvladujočega podjetja v lastniškem kapitalu v odvisnem podjetju, ki ne povzročijo izgube obvladovanja, ter
the requirements in paragraphs B97–B99 for accounting for a loss of control over a subsidiary, and the related requirements of paragraph 8A of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
zahteve iz B97.–B99. člena za obračunavanje izgube obvladovanja odvisnega podjetja ter s tem povezane zahteve iz 8.A člena MSRP 5 Nekratkoročna sredstva za prodajo in ustavljeno poslovanje.
However, if a first-time adopter elects to apply IFRS 3 retrospectively to past business combinations, it shall also IFRS 10 in accordance with paragraph C1 of this IFRS.
Vendar če se podjetje, ki prvikrat uporabi MSRP, odloči za uporabo MSRP 3 za nazaj za pretekle poslovne združitve, mora uporabiti tudi MSRP 10 v skladu s C1. členom tega MSRP.
D3 In Appendix C, paragraph C1 is amended as follows:
D3 Spremeni se C1. člen Priloge C:
C1 A first-time adopter may elect not to apply IFRS 3 retrospectively to past business combinations (business combinations that occurred before the date of transition to IFRSs).
C1 Podjetje, ki prvikrat uporabi MSRP, se lahko odloči, da MSRP 3 ne bo uporabilo za nazaj za pretekle poslovne združitve (poslovne združitve, ki so se zgodile pred dnem prehoda na MSRP).
However, if a first-time adopter restates any business combination to comply with IFRS 3, it shall restate all later business combinations and shall also apply IFRS 10 from that same date.
Vendar če podjetje, ki prvikrat uporabi MSRP, preoblikuje katero koli poslovno združitev z namenom skladnosti z MSRP 3, mora preoblikovati vse poznejše poslovne združitve in tudi uporabiti MSRP 10 od istega datuma naprej.
For example, if a first-time adopter elects to restate a business combination that occurred on 30 June 20X6, it shall restate all business combinations that occurred on 30 June 20X6 and the date of transition to IFRSs, and it shall also apply IFRS 10 from 30 June 20X6.
Na primer, če se podjetje, ki prvikrat uporabi MSRP, odloči za preoblikovanje poslovne združitve, ki je nastala 30. junija 20X6, mora preoblikovati vse poslovne združitve, ki so nastale 30. junija 20X6 in na datum prehoda na MSRP, pri čemer mora od 30. junija 20X6 uporabljati tudi MSRP 10.
Share-based Payment
Plačilo na podlagi delnic
D4 Paragraph 63A is added as follows:
D4 Doda se 63.A člen:
IFRS 10 Consolidated Financial Statements and IFRS 11, issued in May 2011, amended paragraph 5 and Appendix A. An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.
Z MSRP 10 Konsolidirani računovodski izkazi in MSRP 11, ki sta bila izdana maja 2011, sta bila spremenjena 5. člen in Priloga A. Podjetje mora uporabiti navedene spremembe, kadar uporablja MSRP 10 in MSRP 11.
In Appendix A the footnote to the definition of ‘share-based payment arrangement’ is amended as follows:
V Prilogi A se spremeni opomba k opredelitvi pojma „dogovor za plačilo na podlagi delnic“:
* A ‘group’ is defined in Appendix A of IFRS 10 Consolidated Financial Statements as ‘a parent and its subsidiaries’ from the perspective of the reporting entity’s ultimate parent.
* „Skupina“ je v Prilogi A k MSRP 10 Konsolidirani računovodski izkazi opredeljena kot „obvladujoče podjetje in njegova odvisna podjetja“ z vidika zadnjega obvladujočega podjetja poročajočega podjetja.
D5 Paragraph 7 is amended and paragraph 64E is addedas follows:
D5 Spremeni se 7. člen in doda se 64.E člen:
7 The guidance in IFRS 10 Consolidated Financial Statements shall be used to identify the acquirer—the entity that obtains control of another entity, ie the acquiree.
7 Pri določitvi prevzemnika – podjetja, ki pridobi obvladovanje drugega podjetja, tj. prevzetega podjetja, je treba uporabljati napotke iz MSRP 10 Konsolidirani računovodski izkazi.
If a business combination has occurred but applying the guidance in IFRS 10 does not clearly indicate which of the combining entities is the acquirer, the factors in paragraphs B14–B18 shall be considered in making that determination.
Če je nastala poslovna združitev, vendar uporaba napotkov iz MSRP 10 ne nakazuje jasno, katero od podjetij, ki se združujejo, je prevzemnik, je treba pri tem določanju upoštevati dejavnike iz B14.–B18. člena.
IFRS 10, issued in May 2011, amended paragraphs 7, B13, B63(e) and Appendix A. An entity shall apply those amendments when it applies IFRS 10.
Z MSRP 10, ki je bil izdan maja 2011, so bili spremenjeni 7., B13. in B63.(e) člen ter Priloga A. Podjetje mora uporabiti navedene spremembe, kadar uporablja MSRP 10.
D6 [Not applicable to requirements]
D6 [Ne velja za zahteve.]
D7 In Appendix A the definition of ‘control’ is deleted.
D7 V Prilogi A se izbriše opredelitev pojma „obvladovanje“.
D8 In Appendix B, paragraphs B13 and B63(e) are amended as follows:
D8 Spremenita se B13. in B63.(e) člen Priloge B:
B13 The guidance in IFRS 10 Consolidated Financial Statements shall be used to identify the acquirer—the entity that obtains control of the acquiree.
B13 Pri določitvi prevzemnika – podjetja, ki pridobi obvladovanje prevzetega podjetja, je treba uporabljati napotke iz MSRP 10 Konsolidirani računovodski izkazi.
B63 Examples of other IFRSs that provide guidance on subsequently measuring and accounting for assets acquired and liabilities assumed or incurred in a business combination include:
B63 Primeri drugih MSRP, v katerih so napotki za poznejše merjenje in obračunavanje pridobljenih sredstev in prevzetih ali nastalih obveznosti v poslovni združitvi, vključujejo:
IFRS 10 provides guidance on accounting for changes in a parent’s ownership interest in a subsidiary after control is obtained.
MSRP 10 vsebuje napotke za obračunavanje sprememb deleža obvladujočega podjetja v lastniškem kapitalu v odvisnem podjetju po pridobitvi obvladovanja.
D9 Paragraph 3(a) is amended and paragraph 44O is addedas follows:
D9 Spremeni se 3.(a) člen in doda se 44.O člen:
3 This IFRS shall be applied by all entities to all types of financial instruments, except:
3 Ta MSRP morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
those interests in subsidiaries, associates or joint ventures that are accounted for in accordance with IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements, or IAS 28 Investments in Associates and Joint Ventures However, in some cases, IAS 27 or IAS 28 permits an entity to account for an interest in a subsidiary, associate or joint venture using IAS 39; in those cases, …
deleže v odvisnih podjetjih, pridruženih podjetjih ali skupnih podvigih, ki se obračunajo v skladu z MSRP 10 Konsolidirani računovodski izkazi, MRS 27 Ločeni računovodski izkazi ali MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige. Vendar je v skladu z MRS 27 ali MRS 28 v nekaterih primerih podjetju dovoljeno, da obračuna delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MRS 39; v teh primerih …
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraph 3.
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, je bil spremenjen 3. člen.
An entity shall apply that amendment when it applies IFRS 10 and IFRS 11.
Podjetje mora uporabiti navedeno spremembo, kadar uporablja MSRP 10 in MSRP 11.
IFRS 9
MSRP 9
Financial Instruments (as issued in November 2009)
Finančni instrumenti (izdan novembra 2009)
D10 Paragraph 8.1.2 is added as follows:
D10 Doda se 8.1.2 člen:
IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraph C8 and deleted the headings above paragraph C18 and paragraphs C18–C23.
Z MSRP 10 Konsolidirani računovodski izkazi in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, je bil spremenjen C8. člen ter izbrisani naslovi nad C18. členom in C18.–C23. členi.
D11 In Appendix C, paragraphs C18 and C19 and the headings before paragraphs C18 and C19 are deleted and paragraph C8 is amended as follows:
D11 V Prilogi C se izbrišejo C18. in C19. člen ter naslovi pred C18. in C19. členom, C8. člen pa se spremeni:
C83 This IFRS shall be applied by all entities to all types of financial instruments, except:
C83 Ta MSRP morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
those interests in subsidiaries, associates or joint ventures that are accounted for in accordance with IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements, or IAS 28 Investments in Associates and Joint Ventures.
deleže v odvisnih podjetjih, pridruženih podjetjih ali skupnih podvigih, ki se obračunajo v skladu z MSRP 10 Konsolidirani računovodski izkazi, MRS 27 Ločeni računovodski izkazi ali MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige.
However, in some cases, IAS 27 or IAS 28 permits an entity to account for an interest in a subsidiary, associate or joint venture using IAS 39 and IFRS 9; in those cases, …
Vendar je v skladu z MRS 27 ali MRS 28 v nekaterih primerih podjetju dovoljeno, da obračuna delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MRS 39 in MSRP 9; v teh primerih …
Financial Instruments (as issued in October 2010)
Finančni instrumenti (izdan oktobra 2010)
D12 Paragraph 3.2.1 is amended and paragraph 7.1.2 is added as follows:
D12 Spremeni se 3.2.1. člen in doda se 7.1.2. člen.
In consolidated financial statements, paragraphs 3.2.2–3.2.9, B3.1.1, B3.1.2 and B3.2.1–B3.2.17 are applied at a consolidated level.
V konsolidiranih računovodskih izkazih se 3.2.2.–3.2.9., B3.1.1., B3.1.2. in B3.2.1.–B3.2.17. člen uporabljajo na konsolidirani ravni.
Hence, an entity first consolidates all subsidiaries in accordance with IFRS 10 Consolidated Financial Statements and then applies those paragraphs to the resulting group.
Zato podjetje najprej vsa odvisna podjetja konsolidira v skladu z MSRP 10 Konsolidirani računovodski izkazi in potem navedene člene uporabi za nastalo skupino.
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 3.2.1, B3.2.1–B3.2.3, B4.3.12(c), B5.7.15, C11 and C30 and deleted paragraphs C23—C28 and the related headings.
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, so bili spremenjeni 3.2.1., B3.2.1.–B3.2.3., B4.3.12.(c), B5.7.15., C11. in C30. člen ter izbrisani C23.–C28. člen in zadevni naslovi.
In paragraph B3.2.1, ‘(including any SPE)’ in the first box of the flow chart is deleted.
D13 Spremenijo se B3.2.1.–B3.2.3. in B5.7.15. člen Priloge B:
The situation described in paragraph 3.2.4(b) (when an entity retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more recipients) occurs, for example, if the entity is a trust, and issues to investors beneficial interests in the underlying financial assets that it owns and provides servicing of those financial assets.
V B3.2.1. členu se v prvem polju shematskega prikaza izbriše besedilo „(tudi morebitna podjetja za posebne namene)“. B3.2.2 Položaj, opisan v 3.2.4.(b) členu (ko podjetje zadrži pogodbene pravice do prejema denarnih tokov iz finančnega sredstva, prevzame pa pogodbeno obvezo za plačilo tistih denarnih tokov enemu ali več podjetjem), se pojavi, če je podjetje na primer sklad in naložbenikom izda pomembne deleže v temeljnih finančnih sredstvih, ki jih poseduje, in servisira ta finančna sredstva.
In that case, the financial assets qualify for derecognition if the conditions in paragraphs 3.2.5 and 3.2.6 are met.
V takšnem primeru so finančna sredstva primerna za odpravo pripoznanja, če so izpolnjeni pogoji iz 3.2.5. in 3.2.6. člena.
In applying paragraph 3.2.5, the entity could be, for example, the originator of the financial asset, or it could be a group that includes a subsidiary that has acquired the financial asset and passes on cash flows to unrelated third party investors.
Če uporabi 3.2.5. člen, bi lahko bilo podjetje na primer izvirni osnovalec finančnega sredstva ali skupina, ki vključuje odvisno podjetje, ki je pridobilo finančno sredstvo in prenaša denarne tokove nepovezanim tretjim naložbenikom.
The following are examples of asset-specific performance risk:
Primeri tveganja v zvezi z neizpolnjevanjem obveznosti za posamezna sredstva:
a liability issued by a structured entity with the following characteristics.
obveznost, ki jo izda strukturirano podjetje z naslednjimi značilnostmi.
The entity is legally isolated so the assets in the entity are ring-fenced solely for the benefit of its investors, even in the event of bankruptcy.
Podjetje je pravno izolirano, zato so sredstva v podjetju namenjena izključno v korist njegovih naložbenikov, tudi v primeru stečaja.
The entity enters into no other transactions and the assets in the entity cannot be hypothecated.
Podjetje ne sklepa nobenih drugih transakcij in sredstva v podjetju ne morejo biti zastavljena.
Amounts are due to the entity’s investors only if the ring-fenced assets generate cash flows.
Zneski se dolgujejo naložbenikom v podjetje le, če namenska sredstva ustvarjajo denarne tokove.
Thus, …
Zato …
D14 In Appendix C, paragraphs C23 and C24 and the heading before paragraph C23 are deleted and paragraphs C11 and C30 are amended as follows:
D14 V Prilogi C se izbrišejo C23. in C24. člen ter naslov pred C23. členom, C11. in C30. člen pa se spremenita:
This IFRS shall be applied by all entities to all types of financial instruments, except:
Ta MSRP morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
those interests in subsidiaries, associates or joint ventures that are accounted for in accordance with IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements or IAS 28 Investments in Associates and Joint Ventures.
deleže v odvisnih podjetjih, pridruženih podjetjih ali skupnih podvigih, ki se obračunajo v skladu z MSRP 10 Konsolidirani računovodski izkazi, MRS 27 Ločeni računovodski izkazi ali MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige.
However, in some cases, IAS 27 or IAS 28 permits an entity to account for an interest in a subsidiary, associate or joint venture using IFRS 9; in those cases, …
Vendar je v skladu z MRS 27 ali MRS 28 v nekaterih primerih podjetju dovoljeno, da obračuna delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MRS 9; v teh primerih …
This Standard shall be applied by all entities to all types of financial instruments except:
Ta standard morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
However, in some cases, IAS 27, or IAS 28 permits an entity to account for an interest in a subsidiary, associate or joint venture using IFRS 9; in those cases, …
Vendar je v skladu z MRS 27 ali MRS 28 v nekaterih primerih podjetju dovoljeno, da obračuna delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MRS 9; v teh primerih …
D15 Paragraphs 4 and 123 are amended and paragraph 139H is added as follows:
D15 Spremenita se 4. in 123. člen, doda pa se 139.H člen:
However, paragraphs 15–35 apply to such financial statements.
Vendar se 15.–35. člen uporabljajo za takšne računovodske izkaze.
This Standard applies equally to all entities, including those that present consolidated financial statements in accordance with IFRS 10 Consolidated Financial Statements and those that present separate financial statements in accordance with IAS 27 Separate Financial Statements.
Ta standard se uporablja enako za vsa podjetja, vključno s podjetji, ki predstavijo konsolidirane računovodske izkaze v skladu z MSRP 10 Konsolidirani računovodski izkazi, in podjetji, ki predstavijo ločene računovodske izkaze v skladu z MRS 27 Ločeni računovodski izkazi.
123 In the process of applying the entity’s accounting policies, management makes various judgements, apart from those involving estimations, that can significantly affect the amounts it recognises in the financial statements.
123 V procesu izvajanja računovodskih usmeritev v podjetju poslovodno osebje poleg ocen podaja tudi presoje, ki lahko zelo vplivajo na zneske, pripoznane v računovodskih izkazih.
For example, management makes judgements in determining:
Poslovodno osebje na primer presoja:
when substantially all the significant risks and rewards of ownership of financial assets and lease assets are transferred to other entities; and
kdaj se vsa pomembna tveganja in koristi lastništva finančnih sredstev in najetih sredstev dejansko prenesejo na druga podjetja ter
whether, in substance, particular sales of goods are financing arrangements and therefore do not give rise to revenue.
ali določene prodaje proizvodov v bistvu predstavljajo finančne sporazume, ki ne zagotavljajo prihodkov.
IFRS 10 and IFRS 12, issued in May 2011, amended paragraphs 4, 119, 123 and 124.
Z MSRP 10 in MSRP 12, ki sta bila izdana maja 2011, so bili spremenjeni 4., 119., 123. in 124. člen.
An entity shall apply those amendments when it applies IFRS 10 and IFRS 12.
Podjetje mora navedene spremembe uporabiti, kadar uporablja MSRP 10 in MSRP 12.
D16 Paragraph 42B is amended and paragraph 57 is added as follows:
D16 Spremeni se 42.B člen in doda se 57. člen:
Changes in ownership interests in a subsidiary that do not result in a loss of control, such as the subsequent purchase or sale by a parent of a subsidiary’s equity instruments, are accounted for as equity transactions (see IFRS 10 Consolidated Financial Statements).
Spremembe deležev v lastniškem kapitalu v odvisnih podjetjih, ki ne povzročijo izgube obvladovanja, kot je naknaden nakup ali prodaja kapitalskih instrumentov odvisnega podjetja s strani obvladujočega podjetja, se obračunajo kot transakcije z lastniškim kapitalom (glej MSRP 10 Konsolidirani računovodski izkazi).
Accordingly, …
Zato velja naslednje, …
57 IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 37, 38 and 42B and deleted paragraph 50(b).
57 Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, so bili spremenjeni 37., 38. in 42.B člen ter je bil izbrisan 50.(b) člen.
D17 [Not applicable to requirements]
D17 [Ne velja za zahteve.]
D18 Paragraphs 19, 45 and 46 are amended and paragraph 60F is added as follows:
D18 Spremenijo se 19., 45. in 46. člen, doda pa se 60.F člen:
19 This Standard also permits a stand-alone entity preparing financial statements or an entity preparing separate financial statements in accordance with IAS 27 Separate Financial Statements to present its financial statements in any currency (or currencies).
19 Ta standard samostojnemu podjetju, ki pripravlja računovodske izkaze, ali podjetju, ki pripravlja ločene računovodske izkaze v skladu z MRS 27 Ločeni računovodski izkazi, prav tako dovoljuje, da predstavi svoje računovodske izkaze v kateri koli valuti (ali valutah).
If the …
Če …
45 The incorporation of the results and financial position of a foreign operation with those of the reporting entity follows normal consolidation procedures, such as the elimination of intragroup balances and intragroup transactions of a subsidiary (see IFRS 10 Consolidated Financial Statements).
45 Združevanje rezultatov in finančnega položaja poslovanja v tujini z rezultati in finančnim položajem poročajočega podjetja temelji na običajnih postopkih konsolidacije, kot je izločanje stanj in notranjih transakcij odvisnega podjetja v skupini (glej MSRP 10 Konsolidirani računovodski izkazi).
However, …
Vendar …
46 When the financial statements of a foreign operation are as of a date different from that of the reporting entity, the foreign operation often prepares additional statements as of the same date as the reporting entity’s financial statements.
46 Če so računovodski izkazi poslovanja v tujini glede datumov drugačni od računovodskih izkazov poročajočega podjetja, enota v tujini pogosto pripravi dodatne izkaze za isti datum, kot ga imajo računovodski izkazi poročajočega podjetja.
When this is not done, IFRS 10 allows the use of a different date provided that the difference is no greater than three months and adjustments are made for the effects of any significant transactions or other events that occur between the different dates.
Če se to ne naredi, MSRP 10 dovoljuje uporabo različnih datumov, če razlika med datumoma ni daljša od treh mesecev in so opravljene prilagoditve za učinke vseh pomembnih transakcij in drugih dogodkov, ki se zgodijo med tema datumoma.
In such a case, the assets and liabilities of the foreign operation are translated at the exchange rate at the end of the reporting period of the foreign operation.
V takšnem primeru se sredstva in obveznosti poslovanja v tujini pretvorijo po menjalnem tečaju ob koncu poročevalnega obdobja enote v tujini.