natgillin/translations-raw huggingface dataset:
A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.
Pri merjenju poštene vrednosti nefinančnega sredstva se upošteva sposobnost udeleženca na trgu, da proizvede gospodarske koristi z uporabo sredstva v skladu z njegovo največjo in najboljšo uporabo ali s prodajo sredstva drugemu udeležencu na trgu, ki bi zadevno sredstvo uporabil v skladu z njegovo največjo in najboljšo uporabo.
28 The highest and best use of a non-financial asset takes into account the use of the asset that is physically possible, legally permissible and financially feasible, as follows:
28 Pri največji in najboljši uporabi nefinančnega sredstva se upošteva uporaba sredstva, ki je fizično mogoča, zakonsko dovoljena in finančno izvedljiva, kot sledi:
A use that is physically possible takes into account the physical characteristics of the asset that market participants would take into account when pricing the asset (eg the location or size of a property).
pri uporabi, ki je fizično mogoča, se upoštevajo fizične značilnosti sredstva, ki bi jih udeleženci na trgu upoštevali pri določanju cene sredstva (npr. lokacija ali velikost nepremičnine);
A use that is legally permissible takes into account any legal restrictions on the use of the asset that market participants would take into account when pricing the asset (eg the zoning regulations applicable to a property).
pri uporabi, ki je zakonsko dovoljena, se upoštevajo vse pravne omejitve glede uporabe sredstva, ki bi jih udeleženci na trgu upoštevali pri določanju cene sredstva (npr. urbanistični predpisi, ki veljajo za nepremičnino);
A use that is financially feasible takes into account whether a use of the asset that is physically possible and legally permissible generates adequate income or cash flows (taking into account the costs of converting the asset to that use) to produce an investment return that market participants would require from an investment in that asset put to that use.
pri uporabi, ki je finančno izvedljiva, se upošteva, ali pri uporabi sredstva, ki je fizično mogoča in zakonsko dovoljena, nastane zadosten prihodek ali denarni tokovi (ob upoštevanju stroškov spremembe namembnosti sredstva za to uporabo), da se ustvari donos naložb, ki bi ga udeleženci na trgu zahtevali od naložbe v zadevno sredstvo, ki se uporablja za ta namen.
29 Highest and best use is determined from the perspective of market participants, even if the entity intends a different use.
29 Največja in najboljša uporaba se določi z vidika udeležencev na trgu, čeprav podjetje načrtuje drugačno uporabo.
However, an entity’s current use of a non-financial asset is presumed to be its highest and best use unless market or other factors suggest that a different use by market participants would maximise the value of the asset.
Vendar pa način, na katerega podjetje trenutno uporablja nefinančno sredstvo, velja za največjo in najboljšo uporabo sredstva, razen če tržni ali drugi dejavniki kažejo, da bi se s spremembo načina uporabe s strani udeležencev na trgu najbolj povečala vrednost sredstva.
30 To protect its competitive position, or for other reasons, an entity may intend not to use an acquired non-financial asset actively or it may intend not to use the asset according to its highest and best use.
30 Podjetje morda z namenom, da bi zaščitilo svoj konkurenčni položaj, ali zaradi drugih razlogov ne namerava dejavno uporabiti pridobljenega nefinančnega sredstva ali ga ne namerava uporabiti v skladu z njegovo največjo in najboljšo uporabo.
For example, that might be the case for an acquired intangible asset that the entity plans to use defensively by preventing others from using it.
To bi lahko na primer veljalo za pridobljeno neopredmeteno sredstvo, ki ga podjetje namerava uporabljati obrambno, tako da njegovo uporabo prepreči ostalim.
Nevertheless, the entity shall measure the fair value of a non-financial asset assuming its highest and best use by market participants.
Kljub temu mora podjetje izmeriti pošteno vrednost nefinančnega sredstva, pri čemer predvideva njegovo največjo in najboljšo uporabo s strani udeležencev na trgu.
Valuation premise for non-financial assets
Predpostavka za ocenjevanje vrednosti nefinančnih sredstev
31 The highest and best use of a non-financial asset establishes the valuation premise used to measure the fair value of the asset, as follows:
31 Z največjo in najboljšo uporabo nefinančnega sredstva se določi predpostavka za ocenjevanje vrednosti, ki se uporablja pri merjenju poštene vrednosti sredstva, kot sledi:
The highest and best use of a non-financial asset might provide maximum value to market participants through its use in combination with other assets as a group (as installed or otherwise configured for use) or in combination with other assets and liabilities (eg a business).
z največjo in najboljšo uporabo nefinančnega sredstva se lahko zagotovi največja vrednost za udeležence na trgu prek uporabe sredstva v kombinaciji z drugimi sredstvi kot skupina (kot je nameščena ali drugače pripravljena za uporabo) ali v kombinaciji z drugimi sredstvi in obveznostmi (npr. poslovni subjekt);
If the highest and best use of the asset is to use the asset in combination with other assets or with other assets and liabilities, the fair value of the asset is the price that would be received in a current transaction to sell the asset assuming that the asset would be used with other assets or with other assets and liabilities and that those assets and liabilities (ie its complementary assets and the associated liabilities) would be available to market participants.
če je največja in najboljša uporaba sredstva njegova uporaba v kombinaciji z drugimi sredstvi ali drugimi sredstvi in obveznostmi, je poštena vrednost sredstva cena, ki bi se prejela v tekoči transakciji za prodajo sredstva, pri čemer se predpostavlja, da bi se sredstvo uporabilo z drugimi sredstvi ali drugimi sredstvi in obveznostmi ter da bi bila ta sredstva in obveznosti (tj. njegova dopolnilna sredstva in z njimi povezane obveznosti) na voljo udeležencem na trgu;
Liabilities associated with the asset and with the complementary assets include liabilities that fund working capital, but do not include liabilities used to fund assets other than those within the group of assets.
obveznosti, povezane s sredstvom in njegovimi dopolnilnimi sredstvi, vključujejo obveznosti, s katerimi se financira obratni kapital, vendar ne vključujejo obveznosti, ki se uporabijo za financiranje sredstev zunaj skupine sredstev;
Assumptions about the highest and best use of a non-financial asset shall be consistent for all the assets (for which highest and best use is relevant) of the group of assets or the group of assets and liabilities within which the asset would be used.
predpostavke o največji in najboljši uporabi nefinančnega sredstva morajo biti skladne za vsa sredstva (za katera je največja in najboljša uporaba ustrezna) iz skupine sredstev ali iz skupine sredstev in obveznosti, znotraj katere bi se sredstvo uporabilo;
32 The fair value measurement of a non-financial asset assumes that the asset is sold consistently with the unit of account specified in other IFRSs (which may be an individual asset).
32 Pri merjenju poštene vrednosti nefinančnega sredstva se predpostavlja, da se sredstvo vedno proda z uporabo obračunske enote, določene v drugih MSRP (ki je lahko posamezno sredstvo).
That is the case even when that fair value measurement assumes that the highest and best use of the asset is to use it in combination with other assets or with other assets and liabilities because a fair value measurement assumes that the market participant already holds the complementary assets and the associated liabilities.
To velja tudi, kadar se pri tem merjenju poštene vrednosti predpostavlja, da je največja in najboljša uporaba sredstva v kombinaciji z drugimi sredstvi ali z drugimi sredstvi in obveznostmi, ker se pri merjenju poštene vrednosti predpostavlja, da ima udeleženec na trgu že v lasti dopolnilna sredstva in z njimi povezane obveznosti.
33 Paragraph B3 describes the application of the valuation premise concept for non-financial assets.
33 V B3. členu je opisana uporaba koncepta predpostavke za ocenjevanje vrednosti nefinančnih sredstev.
Application to liabilities and an entity’s own equity instruments
Uporaba za obveznosti in lastne kapitalske instrumente podjetja
A fair value measurement assumes that a financial or non-financial liability or an entity’s own equity instrument (eg equity interests issued as consideration in a business combination) is transferred to a market participant at the measurement date.
Pri merjenju poštene vrednosti se predpostavlja, da se finančna ali nefinančna obveznost ali lasten kapitalski instrument podjetja (npr. deleži v lastniškem kapitalu, izdani kot nadomestilo v poslovni združitvi) prenese na udeleženca na trgu na datum merjenja.
35 Even when there is no observable market to provide pricing information about the transfer of a liability or an entity’s own equity instrument (eg because contractual or other legal restrictions prevent the transfer of such items), there might be an observable market for such items if they are held by other parties as assets (eg a corporate bond or a call option on an entity’s shares).
35 Čeprav ne obstaja opazovani trg, da bi se zagotovile informacije o cenah v zvezi s prenosom obveznosti ali lastnega kapitalskega instrumenta podjetja (npr. ker prenos takšnih postavk preprečujejo pogodbene ali druge pravne omejitve), lahko za takšne postavke obstaja opazovani trg, če so postavke v lasti drugih strank kot sredstva (npr. obveznice delniških družb ali nakupna opcija za delnice podjetja).
36 In all cases, an entity shall maximise the use of relevant observable inputs and minimise the use of unobservable inputs to meet the objective of a fair value measurement, which is to estimate the price at which an orderly transaction to transfer the liability or equity instrument would take place between market participants at the measurement date under current market conditions.
36 Vsekakor mora podjetje čim bolj spodbuditi uporabo ustreznih opazovanih vložkov in čim bolj omejiti uporabo neopazovanih vložkov, da se doseže cilj merjenja poštene vrednosti, tj. oceniti ceno, po kateri bi se izvedla redna transakcija za prenos obveznosti ali kapitalskega instrumenta med udeleženci na trgu na datum merjenja pod trenutnimi tržnimi pogoji.
Liabilities and equity instruments held by other parties as assets
Obveznosti in kapitalski instrumenti, ki so v lasti drugih strank kot sredstva
When a quoted price for the transfer of an identical or a similar liability or entity’s own equity instrument is not available and the identical item is held by another party as an asset, an entity shall measure the fair value of the liability or equity instrument from the perspective of a market participant that holds the identical item as an asset at the measurement date.
Kadar ni na voljo kotirane cene za prenos enake ali podobne obveznosti ali lastnega kapitalskega instrumenta podjetja, pri čemer ima druga stranka v lasti enako postavko kot sredstvo, mora podjetje izmeriti pošteno vrednost obveznosti ali kapitalskega instrumenta z vidika udeleženca na trgu, ki ima v lasti enako postavko kot sredstvo na datum merjenja.
38 In such cases, an entity shall measure the fair value of the liability or equity instrument as follows:
38 V takih primerih mora podjetje izmeriti pošteno vrednost obveznosti ali kapitalskega instrumenta:
using the quoted price in an active market for the identical item held by another party as an asset, if that price is available.
z uporabo kotirane cene na delujočem trgu za enako postavko, ki jo ima v lasti druga stranka kot sredstvo, če je ta cena na voljo;
if that price is not available, using other observable inputs, such as the quoted price in a market that is not active for the identical item held by another party as an asset.
če ta cena ni na voljo, se izmeri z uporabo drugih opazovanih vložkov, kot je kotirana cena na nedelujočem trgu za enako postavko, ki jo ima v lasti druga stranka kot sredstvo;
if the observable prices in (a) and (b) are not available, using another valuation technique, such as:
če opazovane cene iz točk (a) in (b) niso na voljo, se izmeri z uporabo druge tehnike ocenjevanja vrednosti, kot sta:
an income approach (eg a present value technique that takes into account the future cash flows that a market participant would expect to receive from holding the liability or equity instrument as an asset; see paragraphs B10 and B11).
na donosu zasnovan način (npr. tehnika sedanje vrednosti, pri kateri se upoštevajo prihodnji denarni tokovi, ki bi jih udeleženec na trgu pričakoval od lastništva obveznosti ali kapitalskega instrumenta kot sredstva; glej B10. in B11. člen);
a market approach (eg using quoted prices for similar liabilities or equity instruments held by other parties as assets; see paragraphs B5–B7).
tržni način (npr. uporaba kotiranih cen za podobne obveznosti ali kapitalske instrumente, ki jih imajo v lasti druge stranke kot sredstva; glej B5.–B7. člen).
39 An entity shall adjust the quoted price of a liability or an entity’s own equity instrument held by another party as an asset only if there are factors specific to the asset that are not applicable to the fair value measurement of the liability or equity instrument.
39 Podjetje mora prilagoditi kotirano ceno obveznosti ali lastnega kapitalskega instrumenta podjetja, ki ga ima v lasti druga stranka kot sredstvo le, če obstajajo dejavniki, značilni za sredstvo, ki se ne uporabljajo za merjenje poštene vrednosti obveznosti ali kapitalskega instrumenta.
An entity shall ensure that the price of the asset does not reflect the effect of a restriction preventing the sale of that asset.
Podjetje mora zagotoviti, da cena sredstva ne izraža učinka omejitve, ki preprečuje prodajo tega sredstva.
Some factors that may indicate that the quoted price of the asset should be adjusted include the following:
Med nekatere dejavnike, ki lahko pomenijo, da bi bilo treba prilagoditi kotirano ceno sredstva, spadajo:
The quoted price for the asset relates to a similar (but not identical) liability or equity instrument held by another party as an asset.
kotirana cena za sredstvo se nanaša na podobno (vendar ne enako) obveznost ali kapitalski instrument, ki ga ima v lasti druga stranka kot sredstvo.
For example, the liability or equity instrument may have a particular characteristic (eg the credit quality of the issuer) that is different from that reflected in the fair value of the similar liability or equity instrument held as an asset.
Na primer, obveznost ali kapitalski instrument ima lahko posebno značilnost (npr. kreditno kakovost izdajatelja), ki se razlikuje od značilnosti, izražene v pošteni vrednosti podobne obveznosti ali kapitalskega instrumenta v lasti kot sredstva;
The unit of account for the asset is not the same as for the liability or equity instrument.
obračunska enota za sredstvo ni enaka kot obračunska enota za obveznost ali kapitalski instrument.
For example, for liabilities, in some cases the price for an asset reflects a combined price for a package comprising both the amounts due from the issuer and a third-party credit enhancement.
Na primer, v zvezi z obveznostmi nekatere cene za sredstvo izražajo sestavljeno ceno za sveženj, ki ga sestavljajo zapadli zneski izdajatelja in povečanje kredita tretje osebe.
If the unit of account for the liability is not for the combined package, the objective is to measure the fair value of the issuer’s liability, not the fair value of the combined package.
Če obračunska enota za obveznost ne velja za sestavljeni sveženj, je cilj izmeriti pošteno vrednost obveznosti izdajatelja in ne pošteno vrednost sestavljenega svežnja.
Thus, in such cases, the entity would adjust the observed price for the asset to exclude the effect of the third-party credit enhancement.
Zato bi moralo podjetje v takih primerih prilagoditi opazovano ceno za sredstvo, da bi se izključil učinek povečanja kredita tretje osebe.
Liabilities and equity instruments not held by other parties as assets
Obveznosti in kapitalski instrumenti, ki niso v lasti drugih strank kot sredstva
When a quoted price for the transfer of an identical or a similar liability or entity’s own equity instrument is not available and the identical item is not held by another party as an asset, an entity shall measure the fair value of the liability or equity instrument using a valuation technique from the perspective of a market participant that owes the liability or has issued the claim on equity.
Če ni na voljo kotirane cene za prenos enake ali podobne obveznosti ali lastnega kapitalskega instrumenta podjetja, pri čemer druga stranka nima v lasti enake postavke kot sredstvo, mora podjetje izmeriti pošteno vrednost obveznosti ali kapitalskega instrumenta z uporabo tehnike ocenjevanja vrednosti z vidika udeleženca na trgu, ki dolguje obveznost ali je izdal zahtevek za lastniški kapital.
41 For example, when applying a present value technique an entity might take into account either of the following:
41 Pri uporabi tehnike sedanje vrednosti lahko podjetje na primer upošteva:
the future cash outflows that a market participant would expect to incur in fulfilling the obligation, including the compensation that a market participant would require for taking on the obligation (see paragraphs B31–B33).
prihodnje denarne odtoke, ki bi jih udeleženec na trgu pričakoval pri izpolnitvi obveze, vključno z nadomestilom, ki bi ga udeleženec na trgu zahteval za prevzem obveze (glej B31.–B33. člen);
the amount that a market participant would receive to enter into or issue an identical liability or equity instrument, using the assumptions that market participants would use when pricing the identical item (eg having the same credit characteristics) in the principal (or most advantageous) market for issuing a liability or an equity instrument with the same contractual terms.
znesek, ki bi ga udeleženec na trgu prejel za sklenitev ali izdajo enake obveznosti ali kapitalskega instrumenta, z uporabo predpostavk, ki bi jih uporabili udeleženci na trgu pri določanju cene enake postavke (npr. enake kreditne značilnosti) na glavnem (ali najugodnejšem) trgu za izdajo obveznosti ali kapitalskega instrumenta pod enakimi pogodbenimi pogoji.
Non-performance risk
Tveganje za neuspešnost
The fair value of a liability reflects the effect of non-performance risk.
Poštena vrednost obveznosti izraža učinek tveganja za neuspešnost.
Non-performance risk includes, but may not be limited to, an entity’s own credit risk (as defined in IFRS 7 Financial Instruments: Disclosures).
Tveganje za neuspešnost med drugim vključuje lastno kreditno tveganje podjetja (kot je opredeljeno v MSRP 7 Finančni instrumenti: razkritja).
Non-performance risk is assumed to be the same before and after the transfer of the liability.
Predpostavlja se, da je tveganje za neuspešnost enako pred prenosom obveznosti in po njem.
43 When measuring the fair value of a liability, an entity shall take into account the effect of its credit risk (credit standing) and any other factors that might influence the likelihood that the obligation will or will not be fulfilled.
43 Podjetje mora pri merjenju poštene vrednosti obveznosti upoštevati učinke kreditnega tveganja (bonitete) in vse druge dejavnike, ki bi lahko vplivali na verjetnost, ali bo obveza izpolnjena ali ne.
That effect may differ depending on the liability, for example:
Ta učinek se lahko razlikuje glede na obveznost, na primer:
whether the liability is an obligation to deliver cash (a financial liability) or an obligation to deliver goods or services (a non-financial liability).
ali obveznost vključuje izročitev denarja (finančno obveznost) ali zagotovitev blaga ali storitev (nefinančno obveznost);
the terms of credit enhancements related to the liability, if any.
ali obstajajo pogoji za povečanje kreditov v zvezi z obveznostjo.
44 The fair value of a liability reflects the effect of non-performance risk on the basis of its unit of account.
44 Poštena vrednost obveznosti izraža učinek tveganja za neuspešnost na podlagi obračunske enote.
The issuer of a liability issued with an inseparable third-party credit enhancement that is accounted for separately from the liability shall not include the effect of the credit enhancement (eg a third-party guarantee of debt) in the fair value measurement of the liability.
Izdajatelj obveznosti, izdane z neločljivim povečanjem kredita tretje osebe, ki se obračuna ločeno od obveznosti, v merjenje poštene vrednosti obveznosti ne sme vključiti učinka povečanja kredita (npr. jamstvo tretje osebe za dolg).
If the credit enhancement is accounted for separately from the liability, the issuer would take into account its own credit standing and not that of the third party guarantor when measuring the fair value of the liability.
Če se povečanje kredita obračuna ločeno od obveznosti, bi moral izdajatelj pri merjenju poštene vrednosti obveznosti upoštevati lastno boniteto in ne bonitete tretje osebe, ki je porok.
Restriction preventing the transfer of a liability or an entity’s own equity instrument
Omejitev, ki preprečuje prenos obveznosti ali lastnega kapitalskega instrumenta podjetja
45 When measuring the fair value of a liability or an entity’s own equity instrument, an entity shall not include a separate input or an adjustment to other inputs relating to the existence of a restriction that prevents the transfer of the item.
45 Podjetje v merjenje poštene vrednosti obveznosti ali lastnega kapitalskega instrumenta ne sme vključiti ločenega vložka ali prilagoditve drugih vložkov, ki se nanašajo na obstoj omejitve, ki preprečuje prenos postavke.
The effect of a restriction that prevents the transfer of a liability or an entity’s own equity instrument is either implicitly or explicitly included in the other inputs to the fair value measurement.
Učinek omejitve, ki preprečuje prenos obveznosti ali lastnega kapitalskega instrumenta podjetja, je posredno ali neposredno vključen v druge vložke pri merjenju poštene vrednosti.
46 For example, at the transaction date, both the creditor and the obligor accepted the transaction price for the liability with full knowledge that the obligation includes a restriction that prevents its transfer.
46 Na primer, na datum transakcije sta upnik in dolžnik sprejela transakcijsko ceno za obveznost, pri čemer sta se zavedala, da obveznost vključuje omejitev, ki preprečuje njen prenos.
As a result of the restriction being included in the transaction price, a separate input or an adjustment to an existing input is not required at the transaction date to reflect the effect of the restriction on transfer.
Zaradi vključitve omejitve v transakcijsko ceno se na datum transakcije ne zahteva ločen vložek ali prilagoditev obstoječega vložka, da bi se izrazil učinek omejitve na prenos.
Similarly, a separate input or an adjustment to an existing input is not required at subsequent measurement dates to reflect the effect of the restriction on transfer.
Podobno se na datume naknadnih merjenj ne zahteva ločen vložek ali prilagoditev obstoječega vložka, da bi se izrazil učinek omejitve na prenos.
Financial liability with a demand feature
Finančna obveznost z možnostjo vpogleda
47 The fair value of a financial liability with a demand feature (eg a demand deposit) is not less than the amount payable on demand, discounted from the first date that the amount could be required to be paid.
47 Poštena vrednost finančne obveznosti pri možnosti vpogleda (npr. vloge na vpogled) ne sme biti manjša od zneska, plačljivega na poziv, diskontirana od prvega dne veljavnosti zahteve plačila zneska.
Application to financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk
Uporaba za finančna sredstva in finančne obveznosti s pobotnimi položaji pri tržnih tveganjih ali kreditnem tveganju nasprotne stranke