natgillin/translations-raw huggingface dataset:
The most recent available financial statements of the associate or joint venture are used by the entity in applying the equity method.
Pri uporabi kapitalske metode uporablja podjetje najnovejše računovodske izkaze pridruženega podjetja ali skupnega podviga.
When the end of the reporting period of the entity is different from that of the associate or joint venture, the associate or joint venture prepares, for the use of the entity, financial statements as of the same date as the financial statements of the entity unless it is impracticable to do so.
Če se konec obdobja poročanja podjetja in pridruženega podjetja ali skupnega podviga razlikuje, pridruženo podjetje ali skupni podvig pripravi za podjetje računovodske izkaze z istim presečnim datumom, kot ga imajo računovodski izkazi podjetja, razen če to ne bi bilo izvedljivo.
When, in accordance with paragraph 33, the financial statements of an associate or a joint venture used in applying the equity method are prepared as of a date different from that used by the entity, adjustments shall be made for the effects of significant transactions or events that occur between that date and the date of the entity’s financial statements.
Kadar so v skladu s 33. členom računovodski izkazi pridruženega podjetja ali skupnega podviga, ki se uporabljajo pri kapitalski metodi, pripravljeni do drugega datuma kot računovodski izkazi podjetja, so potrebne prilagoditve za učinke pomembnih transakcij ali drugih poslovnih dogodkov, ki nastanejo med omenjenim datumom in datumom računovodskih izkazov podjetja.
In any case, the difference between the end of the reporting period of the associate or joint venture and that of the entity shall be no more than three months.
V vsakem primeru pa razlika med koncem obdobja poročanja pridruženega podjetja ali skupnega podviga in podjetja ne sme biti večja od treh mesecev.
The length of the reporting periods and any difference between the ends of the reporting periods shall be the same from period to period.
Dolžina poročevalnih obdobij in morebitna razlika med koncem poročevalnih obdobij morata biti iz obdobja v obdobje enaki.
The entity’s financial statements shall be prepared using uniform accounting policies for like transactions and events in similar circumstances.
Podjetje pripravlja svoje računovodske izkaze tako, da uporablja enotne računovodske usmeritve za podobne transakcije in druge poslovne dogodke v podobnih okoliščinah.
36 If an associate or a joint venture uses accounting policies other than those of the entity for like transactions and events in similar circumstances, adjustments shall be made to make the associate’s or joint venture’s accounting policies conform to those of the entity when the associate’s or joint venture’s financial statements are used by the entity in applying the equity method.
36 Če pridruženo podjetje ali skupni podvig uporablja računovodske usmeritve, drugačne od tistih, ki jih uporablja podjetje za podobne posle in druge poslovne dogodke v podobnih okoliščinah, je treba računovodske izkaze pridruženega podjetja ali skupnega podviga preračunati tako, da so računovodske usmeritve pridruženega podjetja ali skupnega podviga skladne z računovodskimi usmeritvami podjetja, če podjetje pri kapitalski metodi uporablja računovodske izkaze pridruženega podjetja ali skupnega podviga.
37 If an associate or a joint venture has outstanding cumulative preference shares that are held by parties other than the entity and are classified as equity, the entity computes its share of profit or loss after adjusting for the dividends on such shares, whether or not the dividends have been declared.
37 Če imajo druge stranke razen podjetja uveljavljajoče se kumulativne prednostne delnice pridruženega podjetja ali skupnega podviga, ki so razvrščene kot lastniški kapital, podjetje izračuna svoj delež v poslovnem izidu po upoštevanju dividend na takšne delnice, ne glede na to, ali so bile dividende priznane ali ne.
38 If an entity’s share of losses of an associate or a joint venture equals or exceeds its interest in the associate or joint venture, the entity discontinues recognising its share of further losses.
38 Če je delež podjetja v izgubah pridruženega podjetja ali skupnega podviga enak ali večji od njegova deleža v pridruženem podjetju ali skupnem podvigu, podjetje preneha pripoznavati svoj delež v nadaljnjih izgubah.
The interest in an associate or a joint venture is the carrying amount of the investment in the associate or joint venture determined using the equity method together with any long-term interests that, in substance, form part of the entity’s net investment in the associate or joint venture.
Po kapitalski metodi je delež v pridruženem podjetju ali skupnem podvigu knjigovodska vrednost finančne naložbe v pridruženo podjetje ali skupni podvig skupaj z morebitnimi dolgoročnimi deleži, ki so v bistvu del čistih finančnih naložb podjetja v pridruženo podjetje ali skupni podvig.
For example, an item for which settlement is neither planned nor likely to occur in the foreseeable future is, in substance, an extension of the entity’s investment in that associate or joint venture.
Na primer postavka, katere poravnava ni niti načrtovana niti verjetna v predvidljivi prihodnosti, je v bistvu povečanje finančne naložbe podjetja v takšno pridruženo podjetje ali skupni podvig.
Such items may include preference shares and long-term receivables or loans, but do not include trade receivables, trade payables or any long-term receivables for which adequate collateral exists, such as secured loans.
Takšne postavke lahko vključujejo prednostne delnice in dolgoročne terjatve ali posojila, toda ne vključujejo trgovalnih terjatev, trgovalnih obveznosti ali dolgoročnih terjatev, za katere obstaja ustrezno jamstvo, kot so zavarovana posojila.
Losses recognised using the equity method in excess of the entity’s investment in ordinary shares are applied to the other components of the entity’s interest in an associate or a joint venture in the reverse order of their seniority (ie priority in liquidation).
Po kapitalski metodi se pripoznane izgube, ki presegajo finančno naložbo podjetja v navadne delnice, uporabijo za druge sestavine deleža podjetja v pridruženem podjetju ali skupnem podvigu v obratnem vrstnem redu njihovega trajanja (tj. prednost pri likvidaciji).
39 After the entity’s interest is reduced to zero, additional losses are provided for, and a liability is recognised, only to the extent that the entity has incurred legal or constructive obligations or made payments on behalf of the associate or joint venture.
39 Potem ko se delež podjetja zmanjša na nič, se računa z dodatnimi izgubami in obveznost pripozna le, če ima podjetje pravne ali posredne obveze ali je opravil plačila v imenu pridruženega podjetja ali skupnega podviga.
If the associate or joint venture subsequently reports profits, the entity resumes recognising its share of those profits only after its share of the profits equals the share of losses not recognised.
Če pridruženo podjetje ali skupni podvig pozneje izkazuje dobiček, podjetje ponovno začne pripoznavati svoj delež dobička šele potem, ko njegov delež dobička doseže znesek nepripoznane izgube.
Impairment losses
Izgube zaradi oslabitve
40 After application of the equity method, including recognising the associate’s or joint venture’s losses in accordance with paragraph 38, the entity applies IAS 39 Financial Instruments: Recognition and Measurement to determine whether it is necessary to recognise any additional impairment loss with respect to its net investment in the associate or joint venture.
40 Po uporabi kapitalske metode, vključno s pripoznanjem izgub pridruženega podjetja ali skupnega podviga v skladu z 38. členom, podjetje uporabi MRS 39 Finančni instrumenti: pripoznavanje in merjenje, da ugotovi ali je treba pripoznati kakšno dodatno izgubo zaradi oslabitve sredstev glede čiste finančne naložbe v pridruženo podjetje ali skupni podvig.
41 The entity also applies IAS 39 to determine whether any additional impairment loss is recognised with respect to its interest in the associate or joint venture that does not constitute part of the net investment and the amount of that impairment loss.
41 Podjetje tudi uporabi MRS 39, da ugotovi, ali je pripoznana kakšna dodatna izguba zaradi oslabitve sredstev glede deleža v pridruženem podjetju ali skupnem podvigu, ki ni del čiste finančne naložbe in zneska navedene izgube zaradi oslabitve sredstev.
42 Because goodwill that forms part of the carrying amount of an investment in an associate or a joint venture is not separately recognised, it is not tested for impairment separately by applying the requirements for impairment testing goodwill in IAS 36 Impairment of Assets.
42 Ker dobro ime, ki je del knjigovodske vrednosti finančne naložbe v pridruženo podjetje ali skupni podvig, ni ločeno pripoznano, se ne preizkusi ločeno za oslabitev z uporabo zahtev za preizkus oslabitve dobrega imena iz MRS 36 Oslabitev sredstev.
Instead, the entire carrying amount of the investment is tested for impairment in accordance with IAS 36 as a single asset, by comparing its recoverable amount (higher of value in use and fair value less costs to sell) with its carrying amount, whenever application of IAS 39 indicates that the investment may be impaired.
Namesto tega se celotna knjigovodska vrednost naložbe preizkusi za oslabitev v skladu z MRS 36 kot eno samo sredstvo, tako da se njena nadomestljiva vrednost (vrednost pri uporabi in poštena vrednost, zmanjšana za stroške prodaje, pri čemer se upošteva višja od obeh vrednosti) primerja z njeno knjigovodsko vrednostjo, kadar koli uporaba MRS 39 kaže, da je naložba morda oslabljena.
An impairment loss recognised in those circumstances is not allocated to any asset, including goodwill, that forms part of the carrying amount of the investment in the associate or joint venture.
Izguba zaradi oslabitve sredstev, pripoznana v navedenih okoliščinah, se ne razporedi nobenemu sredstvu, vključno z dobrim imenom, ki je del knjigovodske vrednosti naložbe v pridruženo podjetje ali skupni podvig.
In determining the value in use of the investment, an entity estimates:
Pri ugotavljanju vrednosti v uporabi, ki jo ima finančna naložba, podjetje oceni:
its share of the present value of the estimated future cash flows expected to be generated by the associate or joint venture, including the cash flows from the operations of the associate or joint venture and the proceeds from the ultimate disposal of the investment; or
svoj delež v sedanji vrednosti ocenjenih prihodnjih denarnih tokov, za katere se pričakuje, da jih bo ustvarilo pridruženo podjetje ali skupni podvig, vključno z denarnimi tokovi iz poslovanja pridruženega podjetja ali skupnega podviga in izkupički pri končni odtujitvi finančne naložbe, ali
the present value of the estimated future cash flows expected to arise from dividends to be received from the investment and from its ultimate disposal.
sedanjo vrednost ocenjenih prihodnjih denarnih tokov, ki se pričakujejo iz dividend, prejetih iz finančne naložbe, in iz njene končne odtujitve.
Using appropriate assumptions, both methods give the same result.
Ob ustreznih predpostavkah je izid obeh metod enak.
43 The recoverable amount of an investment in an associate or a joint venture shall be assessed for each associate or joint venture, unless the associate or joint venture does not generate cash inflows from continuing use that are largely independent of those from other assets of the entity.
43 Nadomestljiva vrednost finančne naložbe v pridruženo podjetje ali skupni podvig se oceni za vsako pridruženo podjetje ali skupni podvig, razen če pridruženo podjetje ali skupni podvig ne ustvarja denarnih tokov iz trajne uporabe, ki so večinoma neodvisni od tistih iz drugih sredstev podjetja.
44 An investment in an associate or a joint venture shall be accounted for in the entity’s separate financial statements in accordance with paragraph 10 of IAS 27 (as amended in 2011).
44 Finančna naložba v pridruženo podjetje ali skupni podvig se obračuna v ločenih računovodskih izkazih podjetja v skladu z 10. členom MRS 27 (kakor je bil spremenjen leta 2011).
If an entity applies this Standard earlier, it shall disclose that fact and apply IFRS 10, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities and IAS 27 (as amended in 2011) at the same time.
Če podjetje uporablja ta standard prej, mora to razkriti ter hkrati uporabljati MSRP 10, MSRP 11 Skupne ureditve, MSRP 12 Razkritje deležev v drugih podjetjih in MRS 27 (kakor je bil spremenjen leta 2011).
46 If an entity applies this Standard but does not yet apply IFRS 9, any reference to IFRS 9 shall be read as a reference to IAS 39.
46 Če podjetje uporablja ta standard, vendar še ne uporablja MSRP 9, vsako sklicevanje na MSRP 9 pomeni sklicevanje na MRS 39.
WITHDRAWAL OF IAS 28 (2003)
RAZVELJAVITEV MRS 28 (2003)
47 This Standard supersedes IAS 28 Investments in Associates (as revised in 2003).
47 Ta standard nadomesti MRS 28 Finančne naložbe v pridružena podjetja (spremenjen 2003).
IAS 28 Investment in Associates and Joint Ventures
MRS 28
"Reproduction allowed within the European Economic Area.
Finančne naložbe v pridružena podjetja in skupne podvige
Example 10
Primer 10
Investor A and two other investors each hold a third of the voting rights of an investee.
Naložbenik A in dva druga naložbenika imajo vsak tretjino glasovalnih pravic podjetja, v katero naložijo.
If the debt were converted, investor A would hold 60 per cent of the voting rights of the investee.
V primeru zamenjave dolžniških instrumentov bi imel naložbenik A 60 % glasovalnih pravic podjetja, v katero naloži.
Investor A would benefit from realising synergies if the debt instruments were converted into ordinary shares.
Naložbenik A bi imel koristi od ustvarjanja sinergij, če bi se dolžniški instrumenti zamenjali v navadne delnice.
Upon default of a receivable the investee automatically puts the receivable to an investor as agreed separately in a put agreement between the investor and the investee.
V primeru neplačila terjatev podjetje, v katero se naloži, samodejno prenese terjatev na naložbenika, kot je ločeno dogovorjeno v prodajnem sporazumu med naložbenikom in podjetjem, v katero se naloži.
The only relevant activity is managing the receivables upon default because it is the only activity that can significantly affect the investee’s returns.
Edina pomembna dejavnost je upravljanje terjatev v primeru neplačila, ker je to edina dejavnost, ki lahko pomembno vpliva na donos podjetja, v katero se naloži.
C1 An entity shall apply this IFRS for annual periods beginning on or after 1 January 2013.
C1 Podjetje mora ta MSRP uporabiti za letna obračunska obdobja, ki se začnejo 1. januarja 2013 ali pozneje.
If an entity applied this IFRS for an earlier period, it shall apply these amendments for that earlier period.
Če je podjetje uporabilo ta MSRP pred tem datumom, mora uporabiti te spremembe za to zgodnejše obdobje.
In paragraph 9 the definitions of ‘control’, ‘joint control’ and ‘significant influence’ are deleted and a sentence is added as follows:
V 9. členu se izbrišejo opredelitve pojmov „obvladovanje“, „skupno obvladovanje“ in „pomemben vpliv“ ter se doda stavek:
The terms ‘control’, ‘joint control’ and ‘significant influence’ are defined in IFRS 10, IFRS 11 Joint Arrangements and IAS 28 Investments in Associates and Joint Ventures and are used in this Standard with the meanings specified in those IFRSs.
Pojmi „obvladovanje“, „skupno obvladovanje“ in „pomemben vpliv“ so opredeljeni v MSRP 10, MSRP 11 Skupni aranžmaji in MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige ter se v tem standardu uporabljajo v smislu iz navedenih MSRP.
C2 When changing from proportionate consolidation to the equity method, an entity shall recognise its investment in the joint venture as at the beginning of the earliest period presented.
C2 Pri prehodu s sorazmerne konsolidacije na kapitalsko metodo mora podjetje svojo finančno naložbo pripoznati v skupni podvig kot na začetku prvega predstavljenega obdobja.
That initial investment shall be measured as the aggregate of the carrying amounts of the assets and liabilities that the entity had previously proportionately consolidated, including any goodwill arising from acquisition.
Ta začetna naložba se mora izmeriti kot združeni znesek knjigovodskih vrednosti sredstev in obveznosti, ki jih je podjetje predhodno sorazmerno konsolidiralo, vključno z dobrim imenom, ki izhaja iz pridobitve.
If an entity applies IFRS 11 for an earlier period, it shall apply the amendments for that earlier period.
Če podjetje uporablja MSRP 11 pred tem datumom, mora uporabiti spremembe za to zgodnejše obdobje.
C2 An entity is encouraged to provide information required by this IFRS earlier than annual periods beginning on or after 1 January 2013.
C2 Podjetju se priporoča, da informacije, ki se zahtevajo v tem MSRP, zagotovi prej kot v letnih obračunskih obdobjih, ki se začnejo 1. januarja 2013 ali pozneje.
Providing some of the disclosures required by this IFRS does not compel the entity to comply with all the requirements of this IFRS or to apply IFRS 10, IFRS 11, IAS 27 (as amended in 2011) and IAS 28 (as amended in 2011) early.
Zagotovitev nekaterih razkritij, ki se zahtevajo v tem MSRP, podjetja ne zavezuje k zagotavljanju skladnosti z zahtevami iz tega MSRP ali k zgodnji uporabi MSRP 10, MSRP 11, MRS 27 (kakor je bil spremenjen leta 2011) in MRS 28 (kakor je bil spremenjen leta 2011).
45 An entity shall apply this Standard for annual periods beginning on or after 1 January 2013.
45 Podjetje začne uporabljati ta standard za letna obdobja, ki se začnejo 1. januarja 2013 ali pozneje.
The parties agreed to purchase all the output produced by entity C in a ratio of 50:50. Entity C cannot sell any of the output to third parties, unless this is approved by the two parties to the arrangement.
stranki sta se dogovorili, da bo vsaka kupila 50 % vseh proizvodov, ki jih proizvede podjetje C. Podjetje C proizvodov ne more prodati tretjim osebam, dokler tega ne odobrita stranki sporazuma.
An entity shall apply those amendments when it applies IFRS 10 and IFRS 11. D13 In Appendix B, paragraphs B3.2.1–B3.2.3 and B5.7.15 are amended as follows:
Podjetje mora uporabiti navedene spremembe, kadar uporablja MSRP 10 in MSRP 11.
Financial Instruments: Recognition and Measurement (as amended at October 2009) D27 Paragraphs 2(a) and 15 are amended and paragraph 103P is added as follows:
Finančni instrumenti: pripoznavanje in merjenje (kakor je bil spremenjen oktobra 2009)
paragraph 5(c) IAS 28 Investments in Associates
MRS 28 Finančne naložbe v pridružena podjetja
Commission Regulation (EU) No 1255/2012
Uredba Komisije (EU) št. 1255/2012
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 12, International Financial Reporting Standards 1 and 13, and Interpretation 20 of the International Financial Reporting Interpretations Committee
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede Mednarodnega računovodskega standarda 12, Mednarodnih standardov računovodskega poročanja 1 in 13 ter Pojasnila 20 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja
In addition, those amendments also replace the references to fixed dates in IFRS 1 with references to the date of transition.
Poleg tega te spremembe nadomeščajo sklice na fiksne datume v MSRP 1 s sklici na datum prehoda.
As to IAS 12, it prescribes the accounting treatment for income taxes.
V zvezi z MRS 12 spremembe določajo računovodsko obravnavanje davka od dobička.
The objective of the amendments to IAS 12 is to introduce an exception to the measurement principle in IAS 12 in the form of a rebuttable presumption that assumes that the carrying amount of an investment property measured at fair value would be recovered through sale and an entity would be required to use the tax rate applicable to the sale of underlying asset.
Cilj sprememb MRS 12 je uvedba izjeme pri načelu merjenja v MRS 12 v obliki izpodbitne predpostavke, da bi bila knjigovodska vrednost naložbene nepremičnine, merjena po pošteni vrednosti, povrnjena s prodajo in da bi podjetje moralo uporabiti davčno stopnjo, ki se uporablja pri prodaji temeljnega sredstva.
On 12 May 2011, the IASB issued IFRS 13 Fair Value Measurement (hereinafter "IFRS 13").
Dne 12. maja 2011 je UOMRS izdal MSRP 13 Merjenje poštene vrednosti (v nadaljnjem besedilu: MSRP 13).
IFRS 13 sets out a single IFRS framework for measuring fair value and provides comprehensive guidance on how to measure the fair value of both financial and non-financial assets and liabilities.
MSRP 13 v enem MSRP določa okvir za merjenje poštene vrednosti in podaja obsežne napotke za merjenje poštene vrednosti tako finančnih kot nefinančnih sredstev in obveznosti.
IFRS 13 applies when another IFRS requires or permits fair value measurement or disclosures about fair value measurements.
MSRP 13 se uporablja, kadar drug MSRP zahteva ali dovoljuje merjenje po pošteni vrednosti ali razkritja o merjenju po pošteni vrednosti.
This Regulation endorses the amendments to IAS 12, the amendments to IFRS 1, IFRS 13, IFRIC 20, and the resulting amendments to other standards and interpretations.
Ta uredba potrjuje spremembe MRS 12, spremembe MSRP 1, MSRP 13, OPMSRP 20 in posledične spremembe drugih standardov in pojasnil.
Those standards, amendments to existing standards or interpretations contain some references to IFRS 9 that at present cannot be applied as IFRS 9 has not been adopted by the Union yet.
Ti standardi in spremembe obstoječih standardov ali pojasnil vsebujejo nekatere sklice na MSRP 9, ki se jih trenutno ne more uporabljati, ker Unija MSRP 9 še ni sprejela.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IAS 12 and the amendments to IFRS 1 as well as IFRS 13 and IFRIC 20 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da spremembe MRS 12 ter spremembe MSRP 1 kot tudi MSRP 13 in OPMSRP 20 izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
International Accounting Standard (IAS) 12 Income Taxes is amended as set out in the Annex to this Regulation;
Mednarodni računovodski standard (MRS) 12 Davek od dobička se spremeni, kot je navedeno v Prilogi k tej uredbi;
Interpretation 21 of the Standing Interpretations Committee (SIC) is deleted in accordance with the amendments to IAS 12 as set out in the Annex to this Regulation.
Pojasnilo 21 Stalnega odbora za pojasnjevanje (SOP) se izbriše v skladu s spremembami MRS 12, kot je navedeno v Prilogi k tej uredbi;
International Financial Reporting Standard (IFRS) 1 First-time Adoption of International Financial Reporting Standards is amended as set out in the Annex to this Regulation;
Mednarodni standard računovodskega poročanja (MSRP) 1 Prva uporaba Mednarodnih standardov računovodskega poročanja se spremeni, kot je navedeno v Prilogi k tej uredbi;
IFRS 13 Fair Value Measurement is inserted as set out in the Annex to this Regulation;
vstavi se MSRP 13 Merjenje poštene vrednosti, kot je navedeno v Prilogi k tej uredbi;
IFRS 1, IFRS 2, IFRS 3, IFRS 4, IFRS 5, IFRS 7, IAS 1, IAS 2, IAS 8, IAS 10, IAS 16, IAS 17, IAS 18, IAS 19, IAS 20, IAS 21, IAS 28, IAS 31, IAS 32, IAS 33, IAS 34, IAS 36, IAS 38, IAS 39, IAS 40, IAS 41, IFRIC 2, IFRIC 4, IFRIC 13, IFRIC 17 and IFRIC 19 are amended in accordance with IFRS 13 as set out in the Annex to this Regulation;
MSRP 1, MSRP 2, MSRP 3, MSRP 4, MSRP 5, MSRP 7, MRS 1, MRS 2, MRS 8, MRS 10, MRS 16, MRS 17, MRS 18, MRS 19, MRS 20, MRS 21, MRS 28, MRS 31, MRS 32, MRS 33, MRS 34, MRS 36, MRS 38, MRS 39, MRS 40, MRS 41, OPMSRP 2, OPMSRP 4, OPMSRP 13, OPMSRP 17 in OPMSRP 19 se spremenijo v skladu z MSRP 13, kot je navedeno v Prilogi k tej Uredbi;