natgillin/translations-raw huggingface dataset:
The arrangement ensures that the parties operate the facility that produces the materials to the quantity and quality specifications of the parties.
Z aranžmajem se zagotovi, da stranki upravljata obrat za proizvodnjo materialov, ki izpolnjujejo specifikacije strank glede količine in kakovosti.
The legal form of entity C (an incorporated entity) through which the activities are conducted initially indicates that the assets and liabilities held in entity C are the assets and liabilities of entity C. The contractual arrangement between the parties does not specify that the parties have rights to the assets or obligations for the liabilities of entity C. Accordingly, the legal form of entity C and the terms of the contractual arrangement indicate that the arrangement is a joint venture.
Pravna oblika podjetja C (korporativno podjetje), prek katerega se dejavnosti izvajajo, sprva kaže, da so sredstva in obveznosti, ki so v lasti podjetja C, sredstva in obveznosti podjetja C. Pogodbeni sporazum med strankama ne določa, da imata stranki pravice do sredstev ali obveze iz obveznosti podjetja C. V skladu s tem pravna oblika podjetja C in pogoji pogodbenega sporazuma kažejo, da je aranžma skupni podvig.
However, the parties also consider the following aspects of the arrangement:
Vendar stranki obravnavata tudi naslednje vidike aranžmaja:
Because the purpose of the arrangement is to provide the parties with output they require, such sales to third parties are expected to be uncommon and not material.
Ker je namen sporazuma, da se strankama zagotovijo potrebni proizvodi, take prodaje tretjim osebam po pričakovanjih niso pogoste in bistvene;
The price of the output sold to the parties is set by both parties at a level that is designed to cover the costs of production and administrative expenses incurred by entity C. On the basis of this operating model, the arrangement is intended to operate at a break-even level.
ceno proizvodov, ki se prodajo strankam, določita obe stranki na ravni, ki krije stroške proizvodnje in upravne stroške podjetja C. Na podlagi tega poslovnega modela naj bi sporazum deloval na ravni praga dobička.
From the fact pattern above, the following facts and circumstances are relevant:
Med navedenimi vzorci dejstev so bistveni naslednja dejstva in okoliščine:
The obligation of the parties to purchase all the output produced by entity C reflects the exclusive dependence of entity C upon the parties for the generation of cash flows and, thus, the parties have an obligation to fund the settlement of the liabilities of entity C.
obveza strank za nakup vseh proizvodov, ki jih proizvede podjetje C, izraža izključno odvisnost podjetja C od strank v zvezi z ustvarjanjem denarnih tokov, pri čemer sta stranki zavezani financirati poravnavo obveznosti podjetja C;
The fact that the parties have rights to all the output produced by entity C means that the parties are consuming, and therefore have rights to, all the economic benefits of the assets of entity C.
dejstvo, da imata stranki pravice do vseh proizvodov, ki jih proizvede podjetje C, pomeni, da stranki uživata vse gospodarske koristi sredstev podjetja C in imata zato pravice do teh koristi.
These facts and circumstances indicate that the arrangement is a joint operation.
Ta dejstva in okoliščine kažejo, da je aranžma skupna dejavnost.
The conclusion about the classification of the joint arrangement in these circumstances would not change if, instead of the parties using their share of the output themselves in a subsequent manufacturing process, the parties sold their share of the output to third parties.
Sklep o razvrstitvi skupnega aranžmaja v teh okoliščinah se ne bi spremenil, če stranki svojega deleža proizvodov ne bi uporabili sami v poznejšem proizvodnem postopku, ampak bi svoj delež proizvodov prodali tretjim osebam.
If the parties changed the terms of the contractual arrangement so that the arrangement was able to sell output to third parties, this would result in entity C assuming demand, inventory and credit risks.
Če bi stranki spremenili pogoje pogodbenega sporazuma, tako da bi lahko aranžma prodal proizvode tretjim osebam, bi to povzročilo, da bi podjetje C prevzelo tveganje glede povpraševanja, zalog in kreditno tveganje.
In that scenario, such a change in the facts and circumstances would require reassessment of the classification of the joint arrangement.
V tem primeru bi bilo treba zaradi spremembe dejstev in okoliščin ponovno oceniti razvrstitev skupnega aranžmaja.
Such facts and circumstances would indicate that the arrangement is a joint venture.
Takšna dejstva in okoliščine bi pomenili, da je aranžma skupni podvig.
B33 The following flow chart reflects the assessment an entity follows to classify an arrangement when the joint arrangement is structured through a separate vehicle:
B33 Naslednji shematski prikaz izraža oceno, na podlagi katere podjetje razvrsti aranžma, kadar je skupni aranžma strukturiran prek ločenega nosilca:
Classification of a joint arrangement structured through a separate vehicle
Razvrstitev skupnega aranžmaja, strukturiranega prek ločenega nosilca
Legal form of the separate vehicle
Pravna oblika ločenega nosilca
Terms of the contractual arrangement
Pogoji pogodbenega sporazuma
Other facts and circumstances
Druga dejstva in okoliščine
Does the legal form of the separate vehicle give the parties rights to the assets, and obligations for the liabilities, relating to the arrangement?
Ali pravna oblika ločenega nosilca strankam dodeljuje pravice do sredstev in obveze do obveznosti, ki so povezane z aranžmajem?
Do the terms of the contractual arrangement specify that the parties have rights to the assets, and obligations for the liabilities, relating to the arrangement?
Ali pogoji pogodbenega sporazuma natančno določajo, da imajo stranke pravice do sredstev in obveze do obveznosti, povezane z aranžmajem?
Have the parties designed arrangement so that:
Ali so stranke aranžma oblikovale tako, da:
its activities primarily aim to provide the parties with an output (ie the parties have rights to substantially all of the economic benefits of the assets held in the separate vehicle) and
je glavni cilj njegovih dejavnosti zagotovitev proizvodov strankam (tj. stranke imajo pravico do skoraj vseh gospodarskih koristi sredstev, ki so v lasti ločenega nosilca) in
it depends on the parties on a continuous basis for setting the liabilities relating to the activity conducted through the arrangement?
je trajno odvisen od strank glede določitve obveznosti, povezanih z dejavnostjo, ki se izvaja prek aranžmaja?
FINANCIAL STATEMENTS OF PARTIES TO A JOINT ARRANGEMENT (PARAGRAPH 22)
RAČUNOVODSKI IZKAZI STRANK V SKUPNEM ARANŽMAJU (22. ČLEN)
Accounting for sales or contributions of assets to a joint operation
Obračunavanje prodaj ali prispevkov sredstev v skupni dejavnosti
B34 When an entity enters into a transaction with a joint operation in which it is a joint operator, such as a sale or contribution of assets, it is conducting the transaction with the other parties to the joint operation and, as such, the joint operator shall recognise gains and losses resulting from such a transaction only to the extent of the other parties’ interests in the joint operation.
B34 Kadar podjetje sklene transakcijo s skupno dejavnostjo, v kateri je soizvajalec, kot je prodaja ali prispevanje sredstev, sklepa transakcijo z drugimi strankami v skupni dejavnosti, pri čemer mora soizvajalec kot tak pripoznati dobičke in izgube, ki izhajajo iz take transakcije, le v obsegu deležev drugih strank v skupni dejavnosti.
B35 When such transactions provide evidence of a reduction in the net realisable value of the assets to be sold or contributed to the joint operation, or of an impairment loss of those assets, those losses shall be recognised fully by the joint operator.
B35 Kadar se na podlagi takih transakcij dokaže znižanje čiste iztržljive vrednosti sredstev, ki se prodajo ali prispevajo v skupno dejavnost, ali izguba teh sredstev zaradi njihove oslabitve, mora soizvajalec te izgube v celoti pripoznati.
Accounting for purchases of assets from a joint operation
Obračunavanje nakupov sredstev iz skupne dejavnosti
B36 When an entity enters into a transaction with a joint operation in which it is a joint operator, such as a purchase of assets, it shall not recognise its share of the gains and losses until it resells those assets to a third party.
B36 Kadar podjetje sklene transakcijo s skupno dejavnostjo, v kateri je soizvajalec, kot je nakup sredstev, ne sme pripoznati svojega deleža dobičkov in izgub, dokler teh sredstev ne proda naprej tretji osebi.
B37 When such transactions provide evidence of a reduction in the net realisable value of the assets to be purchased or of an impairment loss of those assets, a joint operator shall recognise its share of those losses.
B37 Kadar se na podlagi takih transakcij dokaže znižanje čiste iztržljive vrednosti sredstev, ki se kupijo, ali izgubo teh sredstev zaradi njihove oslabitve, mora soizvajalec pripoznati svoj delež teh izgub.
Effective date, transition and withdrawal of other IFRSs
Datum uveljavitve, prehod in razveljavitev drugih MSRP
If an entity applies this IFRS earlier, it shall disclose that fact and apply IFRS 10, IFRS 12 Disclosure of Interests in Other Entities, IAS 27 (as amended in 2011) and IAS 28 (as amended in 2011) at the same time.
Če podjetje ta MSRP uporablja prej, mora to razkriti in hkrati uporabljati MSRP 10, MSRP 12 Razkritje deležev v drugih podjetjih, MRS 27 (kakor je bil spremenjen leta 2011) in MRS 28 (kakor je bil spremenjen leta 2011).
Joint ventures—transition from proportionate consolidation to the equity method
Skupni podvigi – prehod s sorazmerne konsolidacije na kapitalsko metodo
If the goodwill previously belonged to a larger cash-generating unit, or to a group of cash-generating units, the entity shall allocate goodwill to the joint venture on the basis of the relative carrying amounts of the joint venture and the cash-generating unit or group of cash-generating units to which it belonged.
Če je dobro ime predhodno pripadalo večji denar ustvarjajoči enoti ali skupini denar ustvarjajočih enot, mora podjetje dobro ime razporediti skupnemu podvigu na podlagi relativnih knjigovodskih vrednosti skupnega podviga in denar ustvarjajoče enote ali skupine denar ustvarjajočih enot, kateri je enota pripadala.
C3 The opening balance of the investment determined in accordance with paragraph C2 is regarded as the deemed cost of the investment at initial recognition.
C3 Začetni saldo finančne naložbe, določen v skladu s C2. členom, se obravnava kot predpostavljena vrednost finančne naložbe ob začetnem pripoznanju.
An entity shall apply paragraphs 40–43 of IAS 28 (as amended in 2011) to the opening balance of the investment to assess whether the investment is impaired and shall recognise any impairment loss as an adjustment to retained earnings at the beginning of the earliest period presented.
Podjetje mora za začetni saldo finančne naložbe uporabiti 40.-43. člen MRS 28 (kakor je bil spremenjen leta 2011), da oceni, ali je finančna naložba oslabljena, pri čemer mora morebitno izgubo zaradi oslabitve sredstev pripoznati kot prilagoditev zadržanih čistih dobičkov na začetku prvega predstavljenega obdobja.
The initial recognition exception in paragraphs 15 and 24 of IAS 12 Income Taxes does not apply when the entity recognises an investment in a joint venture resulting from applying the transition requirements for joint ventures that had previously been proportionately consolidated.
Izjema začetnega pripoznanja iz 15. in 24. člena MRS 12 Davki iz dobička se ne uporablja, kadar podjetje pripozna naložbo v skupni podvig, ki izhaja iz uporabe prehodnih zahtev za skupne podvige, ki so se predhodno sorazmerno konsolidirali.
C4 If aggregating all previously proportionately consolidated assets and liabilities results in negative net assets, an entity shall assess whether it has legal or constructive obligations in relation to the negative net assets and, if so, the entity shall recognise the corresponding liability.
C4 Če zaradi združitve vseh predhodno sorazmerno konsolidiranih sredstev in obveznosti nastanejo negativna čista sredstva, mora podjetje oceniti, ali ima pravno ali posredno obvezo v zvezi z negativnimi čistimi sredstvi, pri čemer mora v tem primeru podjetje pripoznati ustrezno obveznost.
If the entity concludes that it does not have legal or constructive obligations in relation to the negative net assets, it shall not recognise the corresponding liability but it shall adjust retained earnings at the beginning of the earliest period presented.
Če podjetje sklene, da nima pravne ali posredne obveze v zvezi z negativnimi čistimi sredstvi, ustrezne obveznosti ne sme pripoznati, vendar mora prilagoditi zadržane čiste dobičke na začetku prvega predstavljenega obdobja.
The entity shall disclose this fact, along with its cumulative unrecognised share of losses of its joint ventures as at the beginning of the earliest period presented and at the date at which this IFRS is first applied.
Podjetje mora to dejstvo skupaj s kumulativnim nepripoznanim deležem izgub svojih skupnih podvigov razkriti na začetku prvega predstavljenega obdobja in na datum, na katerega se ta MSRP prvič uporabi.
C5 An entity shall disclose a breakdown of the assets and liabilities that have been aggregated into the single line investment balance as at the beginning of the earliest period presented.
C5 Podjetje mora razkriti razčlenitev sredstev in obveznosti, ki so se združili v saldo finančne naložbe v eni sami postavki na začetku prvega predstavljenega obdobja.
That disclosure shall be prepared in an aggregated manner for all joint ventures for which an entity applies the transition requirements referred to in paragraphs C2–C6.
To razkritje se pripravi združeno za vse skupne podvige, za katere podjetje uporabi prehodne zahteve iz C2.-C6. člena.
C6 After initial recognition, an entity shall account for its investment in the joint venture using the equity method in accordance with IAS 28 (as amended in 2011).
C6 Po začetnem pripoznanju mora podjetje obračunati finančno naložbo v skupni podvig po kapitalski metodi v skladu z MRS 28 (kakor je bil spremenjen leta 2011).
Joint operations—transition from the equity method to accounting for assets and liabilities
Skupne dejavnosti - prehod s kapitalske metode na obračunavanje sredstev in obveznosti
C7 When changing from the equity method to accounting for assets and liabilities in respect of its interest in a joint operation, an entity shall, at the beginning of the earliest period presented, derecognise the investment that was previously accounted for using the equity method and any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011) and recognise its share of each of the assets and the liabilities in respect of its interest in the joint operation, including any goodwill that might have formed part of the carrying amount of the investment.
C7 Podjetje mora pri prehodu s kapitalske metode na obračunavanje sredstev in obveznosti glede na svoj delež v skupni dejavnosti na začetku prvega predstavljenega obdobja odpraviti pripoznanje za finančno naložbo, ki je bila predhodno obračunana z uporabo kapitalske metode in drugih postavk, ki so bile del čistih finančnih naložb podjetja v aranžmaju v skladu z 38. členom MRS 28 (kakor je bil spremenjen leta 2011), ter pripoznati svoj delež vseh sredstev in obveznosti glede na svoj delež v skupni dejavnosti, vključno z dobrim imenom, ki bi lahko bilo del knjigovodske vrednosti finančne naložbe.
C8 An entity shall determine its interest in the assets and liabilities relating to the joint operation on the basis of its rights and obligations in a specified proportion in accordance with the contractual arrangement.
C8 Podjetje mora določiti svoj delež v sredstvih in obveznostih, povezanih s skupno dejavnostjo na podlagi svojih pravic in obvez v določenem deležu v skladu s pogodbenim sporazumom.
An entity measures the initial carrying amounts of the assets and liabilities by disaggregating them from the carrying amount of the investment at the beginning of the earliest period presented on the basis of the information used by the entity in applying the equity method.
Podjetje izmeri začetne knjigovodske vrednosti sredstev in obveznosti, tako da jih razdruži od knjigovodske vrednosti finančne naložbe na začetku prvega predstavljenega obdobja na podlagi informacij, ki jih je podjetje uporabilo pri kapitalski metodi.
C9 Any difference arising from the investment previously accounted for using the equity method together with any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011), and the net amount of the assets and liabilities, including any goodwill, recognised shall be:
C9 Morebitne razlike, ki izhajajo iz finančne naložbe, predhodno obračunane z uporabo kapitalske metode skupaj z drugimi postavkami, ki so bile del čistih finančnih naložb podjetja v aranžmaju v skladu z 38. členom MRS 28 (kakor je bil spremenjen leta 2011), ter čisti znesek pripoznanih sredstev in obveznosti, vključno z dobrim imenom, se morajo:
offset against any goodwill relating to the investment with any remaining difference adjusted against retained earnings at the beginning of the earliest period presented, if the net amount of the assets and liabilities, including any goodwill, recognised is higher than the investment (and any other items that formed part of the entity’s net investment) derecognised.
pobotati z morebitnim dobrim imenom, povezanim s finančno naložbo, pri čemer se morebitna preostala razlika prilagodi glede na zadržane čiste dobičke na začetku prvega predstavljenega obdobja, če je čisti znesek pripoznanih sredstev in obveznosti, vključno z dobrim imenom, višji od finančne naložbe (in vseh drugih postavk, ki so bile del čistih finančnih naložb podjetja), za katero je bilo pripoznanje odpravljeno;
adjusted against retained earnings at the beginning of the earliest period presented, if the net amount of the assets and liabilities, including any goodwill, recognised is lower than the investment (and any other items that formed part of the entity’s net investment) derecognised.
prilagoditi glede na zadržane čiste dobičke na začetku prvega predstavljenega obdobja, če je čisti znesek pripoznanih sredstev in obveznosti, vključno z dobrim imenom, nižji od finančne naložbe (in vseh drugih postavk, ki so bile del čistih finančnih naložb podjetja), za katero je bilo pripoznanje odpravljeno.
C10 An entity changing from the equity method to accounting for assets and liabilities shall provide a reconciliation between the investment derecognised, and the assets and liabilities recognised, together with any remaining difference adjusted against retained earnings, at the beginning of the earliest period presented.
C10 Podjetje, ki prehaja s kapitalske metode na obračunavanje sredstev in obveznosti, mora zagotoviti uskladitev finančne naložbe, za katero je bilo pripoznanje odpravljeno, ter pripoznanih sredstev in obveznosti, skupaj z vsako preostalo razliko, prilagojeno glede na zadržane čiste dobičke, na začetku prvega predstavljenega obdobja.
C11 The initial recognition exception in paragraphs 15 and 24 of IAS 12 does not apply when the entity recognises assets and liabilities relating to its interest in a joint operation.
C11 Izjema začetnega pripoznanja iz 15. in 24. člena MRS 12 se ne uporablja, kadar podjetje pripozna sredstva in obveznosti, povezane z njegovim deležem v skupni dejavnosti.
Transition provisions in an entity’s separate financial statements
Prehodne določbe v ločenih računovodskih izkazih podjetja
C12 An entity that, in accordance with paragraph 10 of IAS 27, was previously accounting in its separate financial statements for its interest in a joint operation as an investment at cost or in accordance with IFRS 9 shall:
C12 Podjetje, ki je v skladu z 10. členom MRS 27 svoje deleže v skupni dejavnosti v ločenih računovodskih izkazih obračunavalo kot naložbo po nabavni vrednosti ali v skladu z MSRP 9, mora:
derecognise the investment and recognise the assets and the liabilities in respect of its interest in the joint operation at the amounts determined in accordance with paragraphs C7–C9.
odpraviti pripoznanje finančne naložbe ter pripoznati sredstva in obveznosti glede na svoj delež v skupni dejavnosti po zneskih, določenih v skladu s C7.–C9. členom;
provide a reconciliation between the investment derecognised, and the assets and liabilities recognised, together with any remaining difference adjusted in retained earnings, at the beginning of the earliest period presented.
zagotoviti uskladitev finančne naložbe, za katero je bilo pripoznanje odpravljeno, ter pripoznanih sredstev in obveznosti, skupaj z vsako preostalo razliko, prilagojeno v zadržanih čistih dobičkih, na začetku prvega predstavljenega obdobja.
C13 The initial recognition exception in paragraphs 15 and 24 of IAS 12 does not apply when the entity recognises assets and liabilities relating to its interest in a joint operation in its separate financial statements resulting from applying the transition requirements for joint operations referred to in paragraph C12.
C13 Izjema začetnega pripoznanja v 15. in 24. členu MRS 12 se ne uporablja, kadar podjetje pripozna sredstva in obveznosti, povezane z njegovim deležem v skupni dejavnosti v ločenih računovodskih izkazih, ki izhajajo iz uporabe prehodnih zahtev za skupne dejavnosti iz C12. člena.
C14 If an entity applies this IFRS but does not yet apply IFRS 9, any reference to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
C14 Če podjetje uporablja ta MSRP, vendar še ne uporablja MSRP 9, pomeni vsako sklicevanje na MSRP 9 sklicevanje na MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
WITHDRAWAL OF OTHER IFRSS
RAZVELJAVITEV DRUGIH MSRP
C15 This IFRS supersedes the following IFRSs:
C15 Ta MSRP nadomesti naslednje MSRP:
IAS 31 Interests in Joint Ventures; and
MRS 31 Deleži v skupnih podvigih in
SIC-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers.
SOP-13 Skupaj obvladovana podjetja – nedenarni prispevki podvižnikov.
This appendix sets out amendments to other IFRSs that are a consequence of the Board issuing IFRS 11.
V tej prilogi so določene spremembe drugih MSRP, ki so posledica izdaje MSRP 11 s strani upravnega odbora.
D1 This table shows how the following references have been amended in other IFRSs.
D1 V tej preglednici je prikazano, kako so bila naslednja sklicevanja spremenjena v drugih MSRP.
Existing reference to
Obstoječe sklicevanje na
contained in
vključeno v
is amended to reference to
je spremenjeno v sklicevanje na
IAS 31 Interests in Joint Ventures
MRS 31 Deleži v skupnih podvigih
paragraph 5
člen
IFRS 11 Joint Arrangements
MSRP 11 Skupni aranžmaji
IFRS 9 (issued October 2010)
MSRP 9 (izdan oktobra 2010)
paragraph B4.3.12(c)
člen
paragraph 4(c)
člen
IAS 18
MRS 18
paragraph 6(b)
člen
IAS 28 Investments in Associates and Joint Ventures
MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige
paragraph 4(b)
člen
joint control over
skupno obvladovanje
Paragraph 9(a)(I) and 11(b)
in 11.(b) člen
joint control of
skupno obvladovanje
jointly controlled entity(ies)
skupaj obvladovano(-a) podjetje(-a)
heading before paragraph 31, paragraphs 31 and D1(g), heading before paragraph D14, paragraphs D14 and D15
naslov pred 31. členom, 31. in D1.(g) člen, naslov pred D14. členom ter D14. in D15. člen
joint venture(s)
skupni podvig(-i)
heading before paragraph 12(h) and paragraphs 12(h) and 12(h)(ii)
naslov pred 12.(h) členom ter 12.(h) in 12.(h)(ii) člen
paragraphs 2, 15, 18(e), 24, heading before paragraph 38, paragraphs 38, 38(a), 44, 45, 81(f), 87 and 87C
, 15., 18.(e) in 24. člen, naslov pred 38. členom ter 38., 38.(a), 44., 45., 81.(f), 87. in 87.C člen
joint arrangement(s)
skupni aranžma(-ji)
definition of ‘foreign operation’ in paragraph 8 and paragraphs 11 and 18
opredelitev „poslovanja v tujini“ v 8. členu ter 11. in 18. člen
venturer(s)
podvižnik(-i)
paragraphs 11(b) and 19(e)
in 19.(e) člen
joint venturer(s)
sopodvižnik(-i)
D2 Paragraph 39I is added as follows:
D2 Doda se 39.I člen: