natgillin/translations-raw huggingface dataset:
89 Actuarial assumptions do not reflect future benefit changes that are not set out in the formal terms of the plan (or a constructive obligation) at the end of the reporting period.
89 Aktuarske predpostavke ne nakazujejo prihodnjih sprememb zaslužkov, ki niso določene s formalnimi določbami programa (ali s posredno obvezo) ob koncu poročevalnega obdobja.
Such changes will result in:
Posledice takih sprememb so:
past service cost, to the extent that they change benefits for service before the change; and
stroški preteklega službovanja, kolikor spreminjajo zaslužke za službovanje pred spremembo, ter
current service cost for periods after the change, to the extent that they change benefits for service after the change.
stroški sprotnega službovanja za obdobja po spremembi, kolikor spreminjajo zaslužke za službovanje po spremembi.
90 Estimates of future salary increases take account of inflation, seniority, promotion and other relevant factors, such as supply and demand in the employment market.
90 Ocene povečanja prihodnjih plač upoštevajo inflacijo, starost, napredovanje in druge koristne dejavnike, na primer ponudbo in povpraševanje na trgu zaposlovanja.
91 Some defined benefit plans limit the contributions that an entity is required to pay.
91 Nekateri programi z določenimi zaslužki omejujejo prispevke, ki jih mora plačati podjetje.
The ultimate cost of the benefits takes account of the effect of a limit on contributions.
Končni strošek zaslužkov upošteva učinek omejitve prispevkov.
The effect of a limit on contributions is determined over the shorter of:
Učinek omejitve prispevkov se določi glede na tisto spodaj navedeno obdobje, ki je krajše:
the estimated life of the entity; and
pričakovano dobo poslovanja podjetja ali
the estimated life of the plan.
pričakovano trajanje programa.
92 Some defined benefit plans require employees or third parties to contribute to the cost of the plan.
92 Nekateri programi z določenimi zaslužki zahtevajo, da zaposlenci ali tretje osebe prispevajo k stroškom programa.
Contributions by employees reduce the cost of the benefits to the entity.
Prispevki zaposlencev zmanjšujejo strošek zaslužkov, ki ga ima podjetje.
An entity considers whether third-party contributions reduce the cost of the benefits to the entity, or are a reimbursement right as described in paragraph 116.
Podjetje preuči, ali prispevki tretjih oseb zmanjšujejo strošek zaslužkov, ki ga ima podjetje, ali pa so pravica do povračila, kot je opisana v 116. členu.
Contributions by employees or third parties are either set out in the formal terms of the plan (or arise from a constructive obligation that goes beyond those terms), or are discretionary.
Prispevki zaposlencev ali tretjih oseb so bodisi določeni s formalnimi določbami programa (ali izhajajo iz posredne obveze, ki presega te določbe) bodisi so določeni po preudarku.
Discretionary contributions by employees or third parties reduce service cost upon payment of these contributions to the plan.
Prispevki zaposlencev ali tretjih oseb, določeni po preudarku, zmanjšujejo stroške službovanja ob vplačilu teh prispevkov v program.
93 Contributions from employees or third parties set out in the formal terms of the plan either reduce service cost (if they are linked to service), or reduce remeasurements of the net defined benefit liability (asset) (eg if the contributions are required to reduce a deficit arising from losses on plan assets or actuarial losses).
93 Prispevki zaposlencev ali tretjih oseb, določeni s formalnimi določbami programa, bodisi zmanjšujejo stroške službovanja (če so povezani s službovanjem), bodisi zmanjšujejo ponovne meritve čiste obveznosti za določene zaslužke (sredstva določenega zaslužka) (npr. če so prispevki potrebni zaradi zmanjšanja primanjkljaja, ki je posledica izgub v zvezi s sredstvi programa ali aktuarskih izgub).
Contributions from employees or third parties in respect of service are attributed to periods of service as a negative benefit in accordance with paragraph 70 (ie the net benefit is attributed in accordance with that paragraph).
Prispevki zaposlencev ali tretjih oseb v zvezi s službovanjem se pripišejo obdobjem službovanja kot negativni zaslužek v skladu s 70. členom (tj. čisti zaslužek se pripiše v skladu z navedenim členom).
94 Changes in employee or third-party contributions in respect of service result in:
94 Posledice sprememb prispevkov zaposlencev ali tretjih oseb v zvezi s službovanjem so:
current and past service cost (if changes in employee contributions are not set out in the formal terms of a plan and do not arise from a constructive obligation); or
stroški sprotnega in preteklega službovanja (če spremembe prispevkov zaposlencev niso določene s formalnimi določbami programa in ne izhajajo iz posredne obveze), ali
actuarial gains and losses (if changes in employee contributions are set out in the formal terms of a plan, or arise from a constructive obligation).
aktuarski dobički in izgube (če so spremembe prispevkov zaposlencev določene s formalnimi določbami programa ali izhajajo iz posredne obveze).
95 Some post-employment benefits are linked to variables such as the level of state retirement benefits or state medical care.
95 Nekateri pozaposlitveni zaslužki so povezani s spremenljivkami, kot je raven državnih pokojnin ali državne zdravstvene oskrbe.
The measurement of such benefits reflects the best estimate of such variables, based on historical data and other reliable evidence.
Merjenje takšnih zaslužkov odseva najboljšo oceno takšnih spremenljivk, zasnovanih na preteklih pojavih in drugih zanesljivih dokazih.
96 Assumptions about medical costs shall take account of estimated future changes in the cost of medical services, resulting from both inflation and specific changes in medical costs.
96 Predpostavke o stroških zdravstvene oskrbe morajo upoštevati ocenjene prihodnje spremembe stroškov zdravstvenih storitev, ki izhajajo tako iz inflacije kot iz posebnih sprememb zdravstvenih stroškov.
97 Measurement of post-employment medical benefits requires assumptions about the level and frequency of future claims and the cost of meeting those claims.
97 Merjenje zaslužkov za pozaposlitveno zdravstveno oskrbo zahteva predpostavke o ravni in pogostnosti prihodnjih terjatev in stroškov, ki ustrezajo takšnim terjatvam.
An entity estimates future medical costs on the basis of historical data about the entity’s own experience, supplemented where necessary by historical data from other entities, insurance companies, medical providers or other sources.
Podjetje ocenjuje prihodnje zdravstvene stroške na podlagi preteklih podatkov o svojih lastnih izkušnjah, po potrebi dopolnjenih s podatki iz preteklosti drugih podjetij, zavarovalnic, izvajalcev zdravstvenih storitev in drugih virov.
Estimates of future medical costs consider the effect of technological advances, changes in health care utilisation or delivery patterns and changes in the health status of plan participants.
Ocene prihodnjih zdravstvenih stroškov upoštevajo učinek tehnološkega napredka, sprememb uporabe zdravstvene oskrbe ali vzorcev opravljenih storitev in sprememb zdravstvenega stanja udeležencev programa.
98 The level and frequency of claims is particularly sensitive to the age, health status and sex of employees (and their dependants) and may be sensitive to other factors such as geographical location.
98 Raven in pogostnost terjatev sta zlasti odvisni od starosti, zdravstvenega stanja in spola zaposlencev (in njihovih vzdrževanih družinskih članov), lahko pa tudi od drugih dejavnikov, kot je zemljepisna razmestitev.
Therefore, historical data are adjusted to the extent that the demographic mix of the population differs from that of the population used as a basis for the data.
Zato se podatki iz preteklosti prilagajajo, kolikor se demografska sestava prebivalstva razlikuje od množice, ki je bila uporabljena kot podlaga za podatke iz preteklosti.
They are also adjusted where there is reliable evidence that historical trends will not continue.
Prav tako se prilagajajo, če obstajajo zanesljivi dokazi, da se pretekli trendi ne bodo nadaljevali.
Past service cost and gains and losses on settlement
Stroški preteklega službovanja ter dobički in izgube iz poravnave
99 Before determining past service cost, or a gain or loss on settlement, an entity shall remeasure the net defined benefit liability (asset) using the current fair value of plan assets and current actuarial assumptions (including current market interest rates and other current market prices) reflecting the benefits offered under the plan before the plan amendment, curtailment or settlement.
99 Pred ugotovitvijo stroška preteklega službovanja ali dobička ali izgube iz poravnave mora podjetje ponovno izmeriti čisto obveznost za določene zaslužke (sredstvo določenega zaslužka) z uporabo poštene vrednosti sredstev programa in sprotnih aktuarskih predpostavk (tudi sprotnih tržnih obrestnih mer in drugih sprotnih tržnih cen), ki odražajo zaslužke, ki jih je program dajal pred popravkom, omejitvijo ali poravnavo.
100 An entity need not distinguish between past service cost resulting from a plan amendment, past service cost resulting from a curtailment and a gain or loss on settlement if these transactions occur together.
100 Podjetju ni treba razlikovati med stroški preteklega službovanja, ki izhajajo iz popravka programa, stroški preteklega službovanja, ki izhajajo iz omejitve in dobičkom ali izgubo iz poravnave, če se te transakcije zgodijo skupaj.
In some cases, a plan amendment occurs before a settlement, such as when an entity changes the benefits under the plan and settles the amended benefits later.
V nekaterih primerih se program popravi pred poravnavo, na primer ko podjetje spremeni zaslužke po programu in popravljene zaslužke poravna pozneje.
In those cases an entity recognises past service cost before any gain or loss on settlement.
V takšnih primerih podjetje pripozna stroške preteklega službovanja pred dobičkom ali izgubo iz poravnave.
101 A settlement occurs together with a plan amendment and curtailment if a plan is terminated with the result that the obligation is settled and the plan ceases to exist.
101 Do poravnave skupaj s popravkom programa in omejitvijo pride, če se program konča tako, da je obveza poravnana in program preneha obstajati.
However, the termination of a plan is not a settlement if the plan is replaced by a new plan that offers benefits that are, in substance, the same.
Vendar odprava programa ni poravnava, če se program nadomesti z novim programom, ki daje v bistvu enake zaslužke.
Past service cost
Stroški preteklega službovanja
102 Past service cost is the change in the present value of the defined benefit obligation resulting from a plan amendment or curtailment.
102 Stroški preteklega službovanja so sprememba sedanje vrednosti obveze za določene zaslužke, ki izhajajo iz popravka programa ali omejitve.
103 An entity shall recognise past service cost as an expense at the earlier of the following dates:
103 Podjetje mora pripoznati stroške preteklega službovanja kot odhodek na zgodnejši od spodaj navedenih dni:
when the plan amendment or curtailment occurs; and
ko pride do popravka programa ali omejitve, ali
when the entity recognises related restructuring costs (see IAS 37) or termination benefits (see paragraph 165).
ko podjetje pripozna povezane stroške prestrukturiranja (glejte MRS 37) ali odpravnine (glejte 165. člen).
104 A plan amendment occurs when an entity introduces, or withdraws, a defined benefit plan or changes the benefits payable under an existing defined benefit plan.
104 Program se spremeni, kadar podjetje uvede ali umakne program z določenimi zaslužki ali spremeni obveznosti za zaslužke po obstoječem programu z določenimi zaslužki.
105 A curtailment occurs when an entity significantly reduces the number of employees covered by a plan.
105 Do omejitve pride, če podjetje znatno zmanjša število zaposlencev, ki so vključeni v program.
A curtailment may arise from an isolated event, such as the closing of a plant, discontinuance of an operation or termination or suspension of a plan.
Omejitev se lahko pojavi zaradi osamljenega dogodka, kot je zaprtje tovarne, prenehanje poslovanja ali pa prekinitev ali začasna prekinitev programa.
106 Past service cost may be either positive (when benefits are introduced or changed so that the present value of the defined benefit obligation increases) or negative (when benefits are withdrawn or changed so that the present value of the defined benefit obligation decreases).
106 Stroški preteklega poslovanja so lahko pozitivni (kadar se zaslužki uvedejo ali spremenijo, tako da se sedanja vrednost obveze za določene zaslužke poveča) ali negativni (kadar se obstoječi zaslužki umaknejo ali spremenijo, tako da se sedanja vrednost obveze za določene zaslužke zmanjša).
107 Where an entity reduces benefits payable under an existing defined benefit plan and, at the same time, increases other benefits payable under the plan for the same employees, the entity treats the change as a single net change.
107 Če podjetje zmanjša obveznosti za zaslužke po obstoječem programu z določenimi zaslužki in obenem poveča druge obveznosti za zaslužke istih zaposlencev po tem programu, obravnava spremembo kot enkratno pobotano spremembo.
108 Past service cost excludes:
108 Stroški preteklega službovanja izključujejo:
the effect of differences between actual and previously assumed salary increases on the obligation to pay benefits for service in prior years (there is no past service cost because actuarial assumptions allow for projected salaries);
vpliv razlik med dejanskim in prej predvidenim povečanjem plač na obveznost za plačilo zaslužkov za službovanje v prejšnjih letih (ni stroškov preteklega službovanja, ker aktuarske predpostavke dovoljujejo predvidene plače),
estimates of benefit improvements that result from actuarial gains or from the return on plan assets that have been recognised in the financial statements if the entity is obliged, by either the formal terms of a plan (or a constructive obligation that goes beyond those terms) or legislation, to use any surplus in the plan for the benefit of plan participants, even if the benefit increase has not yet been formally awarded (there is no past service cost because the resulting increase in the obligation is an actuarial loss, see paragraph 88); and
ocene povečanja zaslužkov, ki izhajajo iz aktuarskih dobičkov ali iz donosa sredstev programa, pripoznanih v računovodskih izkazih, če je podjetje dolžno na podlagi formalnih določb programa (ali posredne obveze, ki presega te določbe) ali zakonodaje uporabiti kakršen koli presežek v programu v korist udeležencev programa, tudi če povečanje zaslužkov ni formalno pripisano (ni stroškov preteklega službovanja, ker je nastalo povečanje obveze aktuarska izguba in ne strošek preteklega poslovanja, glejte 88. člen), ter
the increase in vested benefits (ie benefits that are not conditional on future employment, see paragraph 72) when, in the absence of new or improved benefits, employees complete vesting requirements (there is no past service cost because the entity recognised the estimated cost of benefits as current service cost as the service was rendered).
povečanje zajamčenih zaslužkov (tj. zaslužkov, ki niso odvisni od službovanja v prihodnosti, glejte 72. člen), ko zaposlenci ob odsotnosti novih ali povečanih zaslužkov izpolnjujejo za to potrebne zahteve (stroškov preteklega službovanja ni, ker je podjetje ocenjene stroške zaslužkov pripoznalo kot stroške sprotnega službovanja, ko je delo opravljeno).
Gains and losses on settlement
Dobički in izgube iz poravnave
109 The gain or loss on a settlement is the difference between:
109 Dobiček ali izguba iz poravnave je razlika med:
the present value of the defined benefit obligation being settled, as determined on the date of settlement; and
sedanjo vrednostjo obveze za določene zaslužke, ki se poravnava, kot je določena na dan poravnave, ter
the settlement price, including any plan assets transferred and any payments made directly by the entity in connection with the settlement.
poravnalna cena, vključno z morebitnimi prenesenimi sredstvi programa ter neposrednimi plačili podjetja v zvezi s poravnavo.
110 An entity shall recognise a gain or loss on the settlement of a defined benefit plan when the settlement occurs.
110 Podjetje mora pripoznati dobičke ali izgube iz poravnave programa z določenimi zaslužki, ko pride do poravnave.
111 A settlement occurs when an entity enters into a transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan (other than a payment of benefits to, or on behalf of, employees in accordance with the terms of the plan and included in the actuarial assumptions).
111 Poravnava se pojavi, če podjetje sklene transakcijo, ki odpravi vse prejšnje pravne ali posredne obveze za del ali celoto danih zaslužkov po programu z določenimi zaslužki, (ki ni plačilo zaslužkov zaposlencem ali v imenu zaposlencev, ki je določeno z določbami programa in vključeno v aktuarske predpostavke).
For example, a one-off transfer of significant employer obligations under the plan to an insurance company through the purchase of an insurance policy is a settlement; a lump sum cash payment, under the terms of the plan, to plan participants in exchange for their rights to receive specified post-employment benefits is not.
Na primer enkraten prenos znatnih obvez zaposlovalca po programu na zavarovalnico prek nakupa zavarovalne police je poravnava; enkratno denarno plačilo v pavšalnem znesku v skladu s pogoji programa v korist udeležencev programa v zameno za njihove pravice do določenih pozaposlitvenih zaslužkov pa ni poravnava.
112 In some cases, an entity acquires an insurance policy to fund some or all of the employee benefits relating to employee service in the current and prior periods.
112 V nekaterih primerih pridobi podjetje zavarovalno polico za financiranje nekaterih ali vseh zaslužkov zaposlencev, ki se nanašajo na njihovo zaposlitev v sedanjem in prejšnjih obdobjih.
The acquisition of such a policy is not a settlement if the entity retains a legal or constructive obligation (see paragraph 46) to pay further amounts if the insurer does not pay the employee benefits specified in the insurance policy.
Pridobitev takšne police ni poravnava, če podjetje ohrani pravne ali posredne obveze (glejte 46. člen), da bi plačalo nadaljnje zneske, če zavarovatelj ne bo plačal zaposlencem zaslužkov, kot so določeni v zavarovalni polici.
Paragraphs 116–119 deal with the recognition and measurement of reimbursement rights under insurance policies that are not plan assets.
člen obravnavajo pripoznavanje in merjenje pravic do povračil po zavarovalnih policah, ki niso sredstva programa.
Recognition and measurement: plan assets
Pripoznavanje in merjenje: sredstva programa
Fair value of plan assets
Poštena vrednost sredstev programa
113 The fair value of any plan assets is deducted from the present value of the defined benefit obligation in determining the deficit or surplus.
113 Pri določanju presežka ali primanjkljaja se poštena vrednost vseh sredstev programa odšteje od sedanje vrednosti obveze za določene zaslužke.
When no market price is available, the fair value of plan assets is estimated, for example, by discounting expected future cash flows using a discount rate that reflects both the risk associated with the plan assets and the maturity or expected disposal date of those assets (or, if they have no maturity, the expected period until the settlement of the related obligation).
Če tržne cene ni na razpolago, se poštena vrednost sredstev programa oceni, na primer z diskontiranjem pričakovanega prihodnjega denarnega toka z uporabo diskontne mere, ki odseva takó tveganje, povezano s sredstvi programa, kot tudi datum njihove uporabe oziroma pričakovanega razpolaganja z njimi (ali, če ni uporabe, pričakovano obdobje do poravnave ustrezne obveze).
114 Plan assets exclude unpaid contributions due from the reporting entity to the fund, as well as any non-transferable financial instruments issued by the entity and held by the fund.
114 Sredstva programa izključujejo v plačilo zapadle prispevke, ki bi jih moralo poročajoče podjetje vplačati v sklad, pa tudi vse netržljive finančne instrumente, ki jih je izdalo podjetje in jih ima sklad.
Plan assets are reduced by any liabilities of the fund that do not relate to employee benefits, for example, trade and other payables and liabilities resulting from derivative financial instruments.
Sredstva programa se zmanjšajo za vse obveznosti sklada, ki se ne nanašajo na zaslužke zaposlencev, na primer za komercialne in druge obveznosti ter obveznosti, ki izhajajo iz izvedenih finančnih instrumentov.
115 Where plan assets include qualifying insurance policies that exactly match the amount and timing of some or all of the benefits payable under the plan, the fair value of those insurance policies is deemed to be the present value of the related obligations (subject to any reduction required if the amounts receivable under the insurance policies are not recoverable in full).
115 Če sredstva programa vključujejo kvalificirane zavarovalne police, ki so natančno usklajene z zneskom in časovno opredelitvijo nekaterih ali vseh obveznosti za zaslužke po programu, je poštena vrednost takšnih zavarovalnih polic domnevno sedanja vrednost ustreznih obvez (in je predmet zahtevanega zmanjšanja, če zneskov po zavarovalnih policah ni mogoče v celoti pokriti).
Reimbursements
Povračila
116 When, and only when, it is virtually certain that another party will reimburse some or all of the expenditure required to settle a defined benefit obligation, an entity shall:
116 Kadar in zgolj kadar je dejansko gotovo, da bo druga stranka vrnila del ali celoto zneskov, ki so potrebni za poravnavo obveze za določene zaslužke, mora podjetje:
recognise its right to reimbursement as a separate asset.
pripoznati svojo pravico do povračila kot posebno sredstvo.
The entity shall measure the asset at fair value.
Podjetje mora izmeriti sredstvo po pošteni vrednosti.
disaggregate and recognise changes in the fair value of its right to reimbursement in the same way as for changes in the fair value of plan assets (see paragraphs 124 and 125).
razčleniti in pripoznati spremembe poštene vrednosti svoje pravice do povračila na enak način kot spremembe poštene vrednosti sredstev programa (glejte 124. in 125. člen).
The components of defined benefit cost recognised in accordance with paragraph 120 may be recognised net of amounts relating to changes in the carrying amount of the right to reimbursement.
Sestavine stroškov določenih zaslužkov, pripoznane v skladu s 120. členom, se lahko pripoznajo zmanjšane za zneske, ki se nanašajo na spremembe knjigovodske vrednosti pravice do povračila.
117 Sometimes, an entity is able to look to another party, such as an insurer, to pay part or all of the expenditure required to settle a defined benefit obligation.
117 Včasih lahko podjetje računa na drugo stranko, na primer zavarovatelja, da bo plačala del ali celoto zneskov, ki so potrebni za poravnavo obveze za določene zaslužke.
Qualifying insurance policies, as defined in paragraph 8, are plan assets.
Kvalificirane zavarovalne police, kot so opredeljene v 8. členu, so sredstva programa.
An entity accounts for qualifying insurance policies in the same way as for all other plan assets and paragraph 116 is not relevant (see paragraphs 46–49 and 115).
Podjetje obravnava kvalificirane zavarovalne police na enak način kot druga sredstva programa in 116. člen se ne uporablja (glejte 46.–49. in 115. člen).
118 When an insurance policy held by an entity is not a qualifying insurance policy, that insurance policy is not a plan asset.
118 Če zavarovalna polica, ki jo ima podjetje, ni kvalificirana, ni sredstvo programa.
Paragraph 116 is relevant to such cases: the entity recognises its right to reimbursement under the insurance policy as a separate asset, rather than as a deduction in determining the defined benefit deficit or surplus.
V takšnih primerih se uporablja 116. člen: podjetje raje pripozna svojo pravico do povračila iz zavarovalne police kot posebno sredstvo kot pa kot odbitek pri določanju presežka ali primanjkljaja določenega zaslužka.