natgillin/translations-raw huggingface dataset:
It should be noted that IFRS 13 Fair Value Measurement sets out the requirements for measuring the fair value of a financial asset or financial liability, whether by designation or otherwise, or whose fair value is disclosed.
Poudariti je treba, da MSRP 13 Merjenje poštene vrednosti določa zahteve za merjenje poštene vrednosti finančnega sredstva ali finančne obveznosti z določitvijo ali na drug način ali finančne obveznosti, katere poštena vrednost je razkrita.
The footnote to the definition of fair value is deleted.
Opomba k opredelitvi poštene vrednosti se izbriše.
D98 Paragraphs 13 and 28 are amended as follows:
D98 Spremenita se 13. in 28. člen:
13 If an entity is unable to measure reliably the fair value of an embedded derivative on the basis of its terms and conditions (for example, because the embedded derivative is based on an equity instrument that does not have a quoted price in an active market for an identical instrument, ie a Level 1 input), the fair value of the embedded derivative is the difference between the fair value of the hybrid (combined) instrument and the fair value of the host contract.
13 Če podjetje ne more zanesljivo izmeriti poštene vrednosti vgrajenega izvedenega finančnega instrumenta na podlagi svojih pogojev (ker na primer vgrajeni izvedeni finančni instrument temelji na kapitalskem instrumentu, ki nima kotirane cene na delujočem trgu za enak instrument, tj. vložek Ravni 1), je poštena vrednost vgrajenega izvedenega finančnega instrumenta razlika med pošteno vrednostjo mešanega (kombiniranega) finančnega instrumenta in pošteno vrednostjo gostiteljske pogodbe.
If the entity is unable to measure the fair value of the embedded derivative using this method, paragraph 12 applies and the hybrid (combined) instrument is designated as at fair value through profit or loss.
Če podjetje ne more izmeriti poštene vrednosti vgrajenega izvedenega finančnega instrumenta po tej metodi, uporabi 12. člen, pri čemer se mešani (kombinirani) finančni instrument označi po pošteni vrednosti prek poslovnega izida.
28 When an entity allocates the previous carrying amount of a larger financial asset between the part that continues to be recognised and the part that is derecognised, the fair value of the part that continues to be recognised needs to be measured.
28 Kadar podjetje razporedi prejšnjo knjigovodsko vrednost širšega finančnega sredstva na del, ki se še naprej pripoznava, in del z odpravljenim pripoznanjem, je treba izmeriti pošteno vrednost dela, ki se še naprej pripoznava.
D99 Paragraph 43A is added.
D99 Doda se 43.A člen.
However, if the fair value of the financial asset or financial liability at initial recognition differs from the transaction price, an entity shall apply paragraph AG76.
Vendar če se poštena vrednost finančnega sredstva ali finančne obveznosti ob začetnem pripoznanju razlikuje od transakcijske cene, mora podjetje uporabiti AG76. člen.
D100 Paragraph 47 is amended as follows:
D100 Spremeni se 47. člen:
47 After initial recognition, an entity shall measure all financial liabilities at amortised cost using the effective interest method, except for:
47 Po začetnem pripoznanju mora podjetje izmeriti vse finančne obveznosti po odplačni vrednosti z uporabo metode efektivnih obresti, razen:
financial liabilities at fair value through profit or loss.
finančnih obveznosti po pošteni vrednosti prek poslovnega izida.
Such liabilities, including derivatives that are liabilities, shall be measured at fair value except for a derivative liability that is linked to and must be settled by delivery of an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) whose fair value cannot otherwise be reliably measured, which shall be measured at cost.
Takšne obveznosti, vključno z izvedenimi finančnimi instrumenti, ki so obveznosti, se morajo meriti po pošteni vrednosti, razen za obveznost izvedenega instrumenta, povezano z dostavo kapitalskega instrumenta, ki jo je treba poravnati z njo, pri čemer ta instrument nima objavljene kotirane cene na delujočem trgu za enak instrument (tj. vložek Ravni 1), katerega poštene vrednosti, ki jo je treba meriti po nabavni vrednosti, ni mogoče drugače zanesljivo meriti.
D101 Paragraphs 48–49 are deleted.
D101 Izbrišeta se 48. in 49. člen.
D102 Paragraph 88 is amended as follows:
D102 Spremeni se 88. člen:
D103 Paragraph 103Q is added as follows:
D103 Doda se 103.Q člen:
IFRS 13, issued in May 2011, amended paragraphs 9, 13, 28, 47, 88, AG46, AG52, AG64, AG76, AG76A, AG80, AG81 and AG96, added paragraph 43A and deleted paragraphs 48–49, AG69–AG75, AG77–AG79 and AG82.
Z MSRP 13, ki je bil izdan maja 2011, so bili spremenjeni 9., 13., 28., 47., 88., AG46., AG52., AG64., AG76., AG76.A, AG80., AG81. in AG96. člen, dodan 43.A člen ter izbrisani 48.–49., AG69.–AG75., AG77.–AG79. in AG82. člen.
D104 In Appendix A paragraphs AG46, AG52 and AG64 are amended as follows:
D104 Spremenijo se AG46., AG52. in AG64. člen Priloge A:
When measuring the fair values of the part that continues to be recognised and the part that is derecognised for the purposes of applying paragraph 27, an entity applies the fair value measurement requirements in IFRS 13 in addition to paragraph 28.
Pri merjenju poštenih vrednosti dela, ki se še naprej pripoznava, in dela, za katerega je odpravljeno pripoznavanje za namene 27. člena, uporablja podjetje poleg 28. člena zahteve za merjenje poštene vrednosti iz MSRP 13.
Assuming that separate fair values of the 90 per cent part transferred and the 10 per cent part retained are not available at the date of the transfer, the entity allocates the carrying amount of the asset in accordance with paragraph 28 as follows:
Pri predpostavki, da ločene poštene vrednosti 90-odstotnega prenesenega dela in 10-odstotnega zadržanega dela na dan prenosa niso na voljo, podjetje razporedi knjigovodsko vrednost sredstva v skladu z 28. členom na naslednji način:
D105 Paragraph AG64 is amended as follows:
D105 Spremeni se AG64. člen:
The fair value of a financial instrument on initial recognition is normally the transaction price (ie the fair value of the consideration given or received, see also IFRS 13 and paragraph AG76).
Poštena vrednost finančnega instrumenta pri začetnem pripoznanju je običajno transakcijska cena (tj. poštena vrednost danega ali prejetega nadomestila, glej tudi MSRP 13 in AG76. člen).
D106 Paragraphs AG69–AG75 and their related headings are deleted.
D106 Izbrišejo se AG69.–AG75. člen in z njimi povezani naslovi.
D107 Paragraph AG76 is amended as follows:
D107 Spremeni se AG76. člen:
If an entity determines that the fair value at initial recognition differs from the transaction price as mentioned in paragraph 43A, the entity shall account for that instrument at that date as follows:
Če podjetje ugotovi, da se poštena vrednost ob začetnem pripoznanju razlikuje od transakcijske cene, kot je bilo navedeno v 43.A členu, mora podjetje obračunati ta instrument na zadevni datum na naslednji način:
at the measurement required by paragraph 43 if that fair value is evidenced by a quoted price in an active market for an identical asset or liability (ie a Level 1 input) or based on a valuation technique that uses only data from observable markets.
ob merjenju, ki se zahteva v skladu s 43. členom, če zadevno pošteno vrednost dokazuje kotirana cena na delujočem trgu za enako sredstvo ali obveznost (tj. vložek Ravni 1) ali če temelji na tehniki ocenjevanja vrednosti, pri kateri se uporabljajo le podatki z opazovanih trgov.
in all other cases, at the measurement required by paragraph 43, adjusted to defer the difference between the fair value at initial recognition and the transaction price.
v vseh drugih primerih ob merjenju, ki se zahteva v skladu s 43. členom, prilagojenim za odložitev razlike med pošteno vrednostjo ob začetnem pripoznanju in transakcijsko ceno.
D108 Paragraph AG76A is amended as follows:
D108 Spremeni se AG76.A člen:
A The subsequent measurement of the financial asset or financial liability and the subsequent recognition of gains and losses shall be consistent with the requirements of this Standard.
A Naknadno merjenje finančnega sredstva ali finančne obveznosti ter naknadno pripoznanje dobičkov in izgub mora biti skladno z zahtevami tega standarda.
D109 Paragraphs AG77–AG79 are deleted.
D109 Izbrišejo se AG77.–AG79. člen.
D110 Paragraphs AG80 and AG81 are amended as follows:
D110 Spremenita se AG80. in AG81. člen:
The fair value of investments in equity instruments that do not have a quoted price in an active market for an identical instrument (ie a Level 1 input) and derivatives that are linked to and must be settled by delivery of such an equity instrument (see paragraphs 46(c) and 47) is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that instrument or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value.
Pošteno vrednost naložb v kapitalske instrumente, za katere ni kotirane cene na delujočem trgu za enak instrument (tj. vložek Ravni 1), in izvedenih finančnih instrumentov, povezanih z dostavo takega kapitalskega instrumenta, ki ga je treba poravnati z njo (glej 46.(c) in 47. člen), je mogoče zanesljivo izmeriti, če (a) spremenljivost razpona meritev utemeljene poštene vrednosti ni pomembna za takšen instrument ali (b) če je verjetnosti različnih ocen znotraj razpona mogoče utemeljeno oceniti in uporabiti pri merjenju poštene vrednosti.
There are many situations in which the variability in the range of reasonable fair value measurements of investments in equity instruments that do not have a quoted price in an active market for an identical instrument (ie a Level 1 input) and derivatives that are linked to and must be settled by delivery of such an equity instrument (see paragraphs 46(c) and 47) is likely not to be significant.
Obstaja veliko situacij, v katerih spremenljivost razpona meritev utemeljene poštene vrednosti finančnih naložb v kapitalske instrumente, ki za enak instrument nimajo kotirane cene na delujočem trgu (tj. vložek Ravni 1), ter izvedenih finančnih instrumentov, povezanih z dostavo takšnih kapitalskih instrumentov, ki jih je treba poravnati z njo (glej 46.(c) in 47. člen), verjetno ni pomembna.
Normally it is possible to measure the fair value of a financial asset that an entity has acquired from an outside party.
Običajno je mogoče izmeriti pošteno vrednost finančnega sredstva, ki ga je podjetje pridobilo od zunanje stranke.
D111 The heading above paragraph AG82 and paragraph AG82 are deleted.
D111 Izbrišeta se naslov nad AG82. členom in AG82. člen.
D112 Paragraph AG96 is amended as follows:
D112 Spremeni se AG96. člen:
An investment in an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) is not carried at fair value because its fair value cannot otherwise be reliably measured or a derivative that is linked to and must be settled by delivery of such an equity instrument (see paragraphs 46(c) and 47) cannot be designated as a hedging instrument.
Naložba v kapitalski instrument, ki za enak instrument nima kotirane cene na delujočem trgu (tj. vložek Ravni 1), se ne izkaže po pošteni vrednosti, ker njene poštene vrednosti ni mogoče drugače zanesljivo meriti, ali izvedenega finančnega instrumenta, povezanega z dostavo takšnega kapitalskega instrumenta, ki ga je treba poravnati z njo (glej 46.(c) in 47. člen), ni mogoče označiti kot instrumenta za varovanje pred tveganjem.
IAS 40
MRS 40
D113 [Not applicable to requirements]
D113 [Ne velja za zahteve.]
D114 Paragraphs 26, 29 and 32 are amended as follows:
D114 Spremenijo se 26., 29. in 32. člen:
26 … Guidance on measuring the fair value of a property interest is set out for the fair value model in paragraphs 33–52 and in IFRS 13.
26 … Napotki o merjenju poštene vrednosti deleža v nepremičnini so navedeni za model poštene vrednosti v 33.–52. členu ter v MSRP 13.
That guidance is also relevant to the measurement of fair value when that value is used as cost for initial recognition purposes.
Ti napotki so tudi koristni za merjenje poštene vrednosti, kadar se ta vrednost uporablja kot nabavna vrednost za namene začetnega pripoznanja.
29 The fair value of an asset is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value.
29 Pošteno vrednost sredstva je mogoče zanesljivo izmeriti, če (a) spremenljivost razpona meritev utemeljene poštene vrednosti ni pomembna za takšno sredstvo ali (b) če je verjetnosti različnih ocen znotraj razpona mogoče utemeljeno oceniti in uporabiti pri merjenju poštene vrednosti.
If the entity is able to measure reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure cost unless the fair value of the asset received is more clearly evident.
Če lahko podjetje zanesljivo izmeri pošteno vrednost prejetega ali danega sredstva, se poštena vrednost danega sredstva uporablja za merjenje nabavne vrednosti, razen če je poštena vrednost prejetega sredstva bolj jasna.
32 This Standard requires all entities to measure the fair value of investment property, for the purpose of either measurement (if the entity uses the fair value model) or disclosure (if it uses the cost model).
32 Ta standard zahteva, da vsa podjetja merijo pošteno vrednost naložbenih nepremičnin za potrebe merjenja (če podjetje uporablja model poštene vrednosti) ali razkrivanja (če uporablja model nabavne vrednosti).
An entity is encouraged, but not required, to measure the fair value of investment property on the basis of a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued.
Podjetju se priporoča, vendar se od njega ne zahteva, da meri pošteno vrednost naložbenih nepremičnin na podlagi vrednotenja neodvisnega ocenjevalca vrednosti s priznano in ustrezno poklicno usposobljenostjo ter nedavnimi izkušnjami pri razmeščanju in razvrščanju naložbenih nepremičnin, katerih vrednosti je treba oceniti.
D115 Paragraphs 36–39 are deleted.
D115 Izbrišejo se 36.–39. člen.
D116 Paragraph 40 is amended as follows:
D116 Spremeni se 40. člen:
40 When measuring the fair value of investment property in accordance with IFRS 13, an entity shall ensure that the fair value reflects, among other things, rental income from current leases and other assumptions that market participants would use when pricing the investment property under current market conditions.
40 Pri merjenju poštene vrednosti naložbene nepremičnine v skladu z MSRP 13 mora podjetje zagotoviti, da poštena vrednost med drugim izraža prihodke od najemnin iz obstoječih najemov in druge predpostavke, ki bi jih udeleženci na trgu uporabili pri določanju cene naložbene nepremičnine pod trenutnimi tržnimi pogoji.
D117 Paragraphs 42–47, 49, 51 and 75(d) are deleted.
D117 Izbrišejo se 42.–47., 49., 51. in 75.(d) člen.
D118 Paragraph 48 is amended as follows:
D118 Spremeni se 48. člen:
48 In exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the variability in the range of reasonable fair value measurements will be so great, and the probabilities of the various outcomes so difficult to assess, that the usefulness of a single measure of fair value is negated.
48 Če podjetje prvič pridobi naložbeno nepremičnino (ali če obstoječa nepremičnina šele postane naložbena nepremičnina, potem ko se spremeni njena uporaba), je v izjemnih primerih zelo jasno, da je različnost v razponu utemeljenih meritev poštene vrednosti tolikšna in da je verjetnosti različnih izidov tako težko oceniti, da posamezna meritev poštene vrednosti ni uporabna.
This may indicate that the fair value of the property will not be reliably measurable on a continuing basis (see paragraph 53).
To lahko pomeni, da poštene vrednosti nepremičnine ni mogoče zanesljivo stalno meriti (glej 53. člen).
D119 The heading above paragraph 53 and paragraphs 53 and 53B are amended as follows:
D119 Spremenijo se naslov nad 53. členom ter 53. in 53.B člen:
Inability to measure fair value reliably
Nezmožnost zanesljivega merjenja poštene vrednosti
53 There is a rebuttable presumption that an entity can reliably measure the fair value of an investment property on a continuing basis.
53 Obstaja izpodbojna predpostavka, da je podjetje sposobno zanesljivo stalno meriti pošteno vrednost naložbene nepremičnine.
However, in exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the fair value of the investment property is not reliably measurable on a continuing basis.
Če podjetje prvič pridobi naložbeno nepremičnino (ali če obstoječa nepremičnina šele postane naložbena nepremičnina, potem ko se spremeni njena uporaba), je v izjemnih primerih zelo jasno, da poštene vrednosti naložbene nepremičnine ne bo mogoče zanesljivo stalno meriti.
This arises when, and only when, the market for comparable properties is inactive (eg there are few recent transactions, price quotations are not current or observed transaction prices indicate that the seller was forced to sell) and alternative reliable measurements of fair value (for example, based on discounted cash flow projections) are not available.
To se zgodi, kadar in zgolj kadar trg s primerljivimi nepremičninami ni delujoč (npr. malo nedavnih transakcij, objavljene cene niso tekoče cene ali opazovane transakcijske cene kažejo, da je bil prodajalec prisiljen prodati) in druga zanesljiva merjenja poštene vrednosti niso na voljo (na primer na podlagi projekcij diskontiranega denarnega toka).
If an entity determines that the fair value of an investment property under construction is not reliably measurable but expects the fair value of the property to be reliably measurable when construction is complete, it shall measure that investment property under construction at cost until either its fair value becomes reliably measurable or construction is completed (whichever is earlier).
Če podjetje ugotovi, da poštene vrednosti naložbene nepremičnine v gradnji ni mogoče zanesljivo izmeriti, vendar pričakuje, da bo mogoče pošteno vrednost nepremičnine zanesljivo izmeriti, potem ko bo nepremičnina zgrajena, mora podjetje izmeriti naložbeno nepremičnino v gradnji po nabavni ceni, dokler poštene vrednosti ni mogoče zanesljivo izmeriti ali je nepremičnina zgrajena (kar nastopi prej).
If an entity determines that the fair value of an investment property (other than an investment property under construction) is not reliably measurable on a continuing basis, the entity shall measure that investment property using the cost model in IAS 16.
Če podjetje ugotovi, da poštene vrednosti naložbene nepremičnine (razen naložbene nepremičnine v gradnji) ni mogoče zanesljivo stalno meriti, mora podjetje izmeriti naložbeno nepremičnino na podlagi modela nabavne vrednosti iz MRS 16.
The entity shall apply IAS 16 until disposal of the investment property.
Podjetje mora do odtujitve naložbene nepremičnine še naprej uporabljati MRS 16.
An entity that has measured an item of investment property under construction at fair value may not conclude that the fair value of the completed investment property cannot be measured reliably.
Podjetje, ki je izmerilo postavko naložbene nepremičnine v gradnji po pošteni vrednosti, ne sme skleniti, da poštene vrednosti dokončane naložbene nepremičnine ni mogoče zanesljivo izmeriti.
D120 Paragraph 75(d) is deleted.
D120 Izbriše se 75.(d) člen.
D121 Paragraphs 78–80 are amended as follows:
D121 Spremenijo se 78.–80. člen:
78 In the exceptional cases referred to in paragraph 53, when an entity measures investment property using the cost model in IAS 16, the reconciliation required by paragraph 76 shall disclose amounts relating to that investment property separately from amounts relating to other investment property.
78 V izjemnih primerih iz 53. člena, kadar podjetje meri naložbene nepremičnine z uporabo modela nabavne vrednosti iz MRS 16, je treba z uskladitvijo, ki se zahteva v skladu s 76. členom, razkriti zneske, ki se nanašajo na te naložbene nepremičnine, ločeno od zneskov, ki se nanašajo na druge naložbene nepremičnine.
In addition, an entity shall disclose:
Poleg tega mora podjetje razkriti:
an explanation of why fair value cannot be measured reliably;
pojasnilo, zakaj poštene vrednosti ni mogoče zanesljivo izmeriti;
79 In addition to the disclosures required by paragraph 75, an entity that applies the cost model in paragraph 56 shall disclose:
79 Poleg razkritij, ki se zahtevajo v 75. členu, mora podjetje, ki uporablja model nabavne vrednosti v skladu s 56. členom, razkriti tudi:
the fair value of investment property.
pošteno vrednost naložbene nepremičnine.
In the exceptional cases described in paragraph 53, when an entity cannot measure the fair value of the investment property reliably, it shall disclose:
Podjetje mora v izjemnih primerih, opisanih v 53. členu, kadar ne more zanesljivo izmeriti poštene vrednosti naložbene nepremičnine, razkriti:
an explanation of why fair value cannot be measured reliably; and
pojasnilo, zakaj poštene vrednosti ni mogoče zanesljivo izmeriti; in
80 An entity that has previously applied IAS 40 (2000) and elects for the first time to classify and account for some or all eligible property interests held under operating leases as investment property shall recognise the effect of that election as an adjustment to the opening balance of retained earnings for the period in which the election is first made.
80 Podjetje, ki je prej uporabljalo MRS 40 (2000) in prvič izbere razvrščanje in obračunavanje nekaterih ali vseh izbranih deležev v nepremičnini v poslovnem najemu kot naložbene nepremičnine, mora pripoznati učinek, ki ga ima ta izbira kot prilagoditev začetnega stanja zadržanega čistega dobička za obdobje, v katerem je izbira najprej opravljena.
if the entity has previously disclosed publicly (in financial statements or otherwise) the fair value of those property interests in earlier periods (measured on a basis that satisfies the definition of fair value in IFRS 13), the entity is encouraged, but not required:
če je podjetje prej javno razkrilo (v računovodskih izkazih ali drugače) pošteno vrednost svojih deležev v nepremičninah v preteklih obdobjih (merjeno na podlagi, ki je v skladu z opredelitvijo poštene vrednosti iz MSRP 13), se podjetju priporoča, vendar se od njega ne zahteva, da:
D122 Paragraph 85B is amended as follows:
D122 Spremeni se 85.B člen:
An entity is permitted to apply the amendments to investment property under construction from any date before 1 January 2009 provided that the fair values of investment properties under construction were measured at those dates.
Podjetje lahko uporabi spremembe v zvezi z naložbeno nepremičnino v gradnji od katerega koli datuma pred 1. januarjem 2009, če so bile poštene vrednosti naložbenih nepremičnin v gradnji izmerjene na te datume.
D123 Paragraph 85C is added as follows:
D123 Doda se 85.C člen:
IFRS 13, issued in May 2011, amended the definition of fair value in paragraph 5, amended paragraphs 26, 29, 32, 40, 48, 53, 53B, 78–80 and 85B and deleted paragraphs 36–39, 42–47, 49, 51 and 75(d).
Z MSRP 13, ki je bil izdan maja 2011, je bila spremenjena opredelitev poštene vrednosti v 5. členu, spremenjeni 26., 29., 32., 40., 48., 53., 53.B, 78.–80. in 85.B člen ter izbrisani 36.–39., 42.–47., 49., 51. in 75.(d) člen.
D124-125 [Not applicable to requirements]
D124-125 [Ne velja za zahteve.]
D126 Paragraphs 8, 15 and 16 are amended as follows:
D126 Spremenijo se 8., 15. in 16. člen: