natgillin/translations-raw huggingface dataset:
Because the investment property is measured using the fair value model in IAS 40, there is a rebuttable presumption that the entity will recover the carrying amount of the investment property entirely through sale.
Ker se naložbena nepremičnina meri z uporabo modela poštene vrednosti v MRS 40, obstaja izpodbojna predpostavka, da bo podjetje ponovno pridobilo celotno knjigovodsko vrednost naložbene nepremičnine s prodajo.
If that presumption is not rebutted, the deferred tax reflects the tax consequences of recovering the carrying amount entirely through sale, even if the entity expects to earn rental income from the property before sale.
Če se ta predpostavka ne ovrže, odloženi davek odraža davčne posledice povrnitve knjigovodske vrednosti v celoti prek prodaje, čeprav podjetje pričakuje, da bo zaslužilo prihodke od najemnin za nepremičnino pred prodajo.
The tax base of the land if it is sold is 40 and there is a taxable temporary difference of 20 (60 – 40).
Davčna osnova zemljišča, če se proda, je 40 in obstaja obdavčljiva začasna razlika 20 (60 – 40).
The tax base of the building if it is sold is 30 (60 – 30) and there is a taxable temporary difference of 60 (90 – 30).
Davčna osnova zgradbe, če se proda, je 30 (60 – 30) in obstaja obdavčljiva začasna razlika 60 (90 – 30).
As a result, the total taxable temporary difference relating to the investment property is 80 (20 + 60).
Tako je skupna obdavčljiva začasna razlika, ki se nanaša na naložbeno nepremičnino 80 (20 + 60).
In accordance with paragraph 47, the tax rate is the rate expected to apply to the period when the investment property is realised.
V skladu s 47. členom je davčna stopnja stopnja, za katero se pričakuje, da se bo uporabljala v obdobju, ko bo naložbena nepremičnina realizirana.
Thus, the resulting deferred tax liability is computed as follows, if the entity expects to sell the property after holding it for more than two years:
Če podjetje pričakuje, da bo prodalo nepremičnino po tem, ko jo je imelo v lasti več kot dve leti, se iz tega izhajajoča odložena obveznost za davek izračuna, tako:
If the entity expects to sell the property after holding it for less than two years, the above computation would be amended to apply a tax rate of 25 %, rather than 20 %, to the proceeds in excess of cost.
Če podjetje pričakuje, da bo prodalo nepremičnino po tem, ko jo je imelo v lasti manj kot dve leti, se za prihodke, ki presegajo nabavno vrednost, zgoraj navedeni izračun spremeni, tako da se uporablja davčna stopnja v višini 25 % namesto 20 %.
If, instead, the entity holds the building within a business model whose objective is to consume substantially all of the economic benefits embodied in the building over time, rather than through sale, this presumption would be rebutted for the building.
Če ima namesto tega podjetje zgradbo znotraj poslovnega modela, s katerim se želijo sčasoma izčrpno izkoristiti vse gospodarske koristi zgradbe, namesto da bi bilo to storjeno s prodajo, se ta predpostavka ovrže.
However, the land is not depreciable.
Vendar zemljišče ni amortizirljivo.
Therefore the presumption of recovery through sale would not be rebutted for the land.
Zato predpostavka povrnitve s prodajo ni ovržena za zemljišče.
It follows that the deferred tax liability would reflect the tax consequences of recovering the carrying amount of the building through use and the carrying amount of the land through sale.
Iz tega sledi, da bi odložena obveznost za davek odražala davčne posledice povrnitve knjigovodske vrednosti zgradbe prek uporabe in knjigovodske vrednosti zemljišča prek prodaje.
The tax base of the building if it is used is 30 (60 – 30) and there is a taxable temporary difference of 60 (90 – 30), resulting in a deferred tax liability of 18 (60 at 30 %).
Davčna osnova zgradbe, če se uporablja, je 30 (60–30) in obstaja obdavčljiva začasna razlika 60 (90–30), na kateri temelji odložena obveznost za davek v višini 18 (30 % od 60).
The tax base of the land if it is sold is 40 and there is a taxable temporary difference of 20 (60 – 40), resulting in a deferred tax liability of 4 (20 at 20 %).
Davčna osnova zemljišča, če se proda, je 40 in obstaja obdavčljiva začasna razlika 20 (60–40), na kateri temelji odložena obveznost za davek v višini 4 (20 % od 20).
As a result, if the presumption of recovery through sale is rebutted for the building, the deferred tax liability relating to the investment property is 22 (18 + 4).
Posledično, če je predpostavka povrnitve s prodajo za zgradbo ovržena, je odložena obveznost za davek v zvezi z naložbeno nepremičnino 22 (18 + 4).
The rebuttable presumption in paragraph 51C also applies when a deferred tax liability or a deferred tax asset arises from measuring investment property in a business combination if the entity will use the fair value model when subsequently measuring that investment property.
Izpodbitna postavka iz 51.C člena se uporablja tudi, če odložena obveznost ali terjatev za davek izhaja iz merjenja naložbene nepremičnine v poslovni združitvi, če bo podjetje uporabilo model poštene vrednosti, ko bo pozneje merilo to naložbeno nepremičnino.
Paragraphs 51B–51D do not change the requirements to apply the principles in paragraphs 24–33 (deductible temporary differences) and paragraphs 34–36 (unused tax losses and unused tax credits) of this Standard when recognising and measuring deferred tax assets.
B–51.D členi ne spreminjajo zahtev, da se morajo uporabljati načela iz 24.–33. člena (odbitne začasne razlike) in 34.–36. člena (neizrabljene davčne izgube ali neizrabljeni davčni dobropisi) tega standarda pri pripoznavanju in merjenju odloženih terjatev za davek.
98 Paragraph 52 was renumbered as 51A, paragraph 10 and the examples following paragraph 51A were amended, and paragraphs 51B and 51C and the following example and paragraphs 51D, 51E and 99 were added by Deferred Tax: Recovery of Underlying Assets, issued in December 2010.
98 52. člen je bil preštevilčen v 51.A člen, 10. člen in zgledi po 51.A členu so bili spremenjeni, dodani so bili 51.B člen in 51.C člen in zgled, ki mu sledi, ter 51.D, 51.E in 99. člen, in sicer z Odloženim davkom: povrnitev temeljnih sredstev, ki je bil izdan decembra 2010.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2012.
Podjetje mora uporabljati navedene spremembe za letna obdobja, ki se začnejo 1. januarja 2012 ali pozneje.
WITHDRAWAL OF SIC-21
PREKLIC SOP-21
99 The amendments made by Deferred Tax: Recovery of Underlying Assets, issued in December 2010, supersede SIC Interpretation 21 Income Taxes—Recovery of Revalued Non-Depreciable Assets.
99 Spremembe z Odloženim davkom: povrnitev temeljnih sredstev, ki je bil izdan decembra 2010, nadomestijo SOP-ovo pojasnilo 21 Davek od dobička – povrnitev prevrednotenih neamortizirljivih sredstev.
INTERNATIONAL FINANCIAL REPORTING STANDARD 13
MEDNARODNI STANDARD RAČUNOVODSKEGA POROČANJA 13
sets out in a single IFRS a framework for measuring fair value; and
je določen okvir za merjenje poštene vrednosti v enem MSRP in
requires disclosures about fair value measurements.
se zahtevajo razkritja o merjenjih poštene vrednosti.
For other assets and liabilities, observable market transactions and market information might not be available.
Za druga sredstva in obveznosti pomembne tržne transakcije in tržne informacije morda niso na voljo.
However, the objective of a fair value measurement in both cases is the same—to estimate the price at which an orderly transaction to sell the asset or to transfer the liability would take place between market participants at the measurement date under current market conditions (ie an exit price at the measurement date from the perspective of a market participant that holds the asset or owes the liability).
Vendar je cilj merjenja poštene vrednosti v obeh primerih enak, tj. oceniti ceno, po kateri bi se izvedla redna transakcija za prodajo sredstva ali prenos obveznosti med udeleženci na trgu na datum merjenja pod trenutnimi tržnimi pogoji (tj. izhodna cena na datum merjenja z vidika udeleženca na trgu, ki ima v lasti sredstvo ali dolguje obveznost).
3 When a price for an identical asset or liability is not observable, an entity measures fair value using another valuation technique that maximises the use of relevant observable inputs and minimises the use of unobservable inputs.
3 Kadar cene za enako sredstvo ali obveznost ni mogoče opazovati, podjetje izmeri pošteno vrednost z uporabo druge tehnike ocenjevanja vrednosti, s katero se čim bolj spodbudi uporaba ustreznih opazovanih vložkov in čim bolj omeji uporaba neopazovanih vložkov.
Because fair value is a market-based measurement, it is measured using the assumptions that market participants would use when pricing the asset or liability, including assumptions about risk.
Ker merjenje poštene vrednosti temelji na tržni meri, se meri z uporabo predpostavk, ki bi jih uporabili udeleženci na trgu pri določanju cene sredstva ali obveznosti, vključno s predpostavkami o tveganjih.
As a result, an entity’s intention to hold an asset or to settle or otherwise fulfil a liability is not relevant when measuring fair value.
Zato namen podjetja, da bi imelo v lasti sredstvo ali poravnalo ali na drug način izpolnilo obveznost, pri merjenju poštene vrednosti ni pomemben.
4 The definition of fair value focuses on assets and liabilities because they are a primary subject of accounting measurement.
4 Opredelitev poštene vrednosti se osredotoča na sredstva in obveznosti, ker so glavni predmet računovodskega merjenja.
In addition, this IFRS shall be applied to an entity’s own equity instruments measured at fair value.
Poleg tega se mora ta MSRP uporabljati za lastne kapitalske instrumente podjetja, izmerjene po pošteni vrednosti.
This IFRS applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except as specified in paragraphs 6 and 7.
Ta MSRP se uporablja, kadar se v drugem MSRP zahtevajo ali dovolijo merjenja poštene vrednosti ali razkritja o merjenjih poštene vrednosti (in merjenja, kot je poštena vrednost, zmanjšana za stroške prodaje, ki temeljijo na pošteni vrednosti, ali razkritja o teh merjenjih), razen kot je določeno v 6. in 7. členu.
6 The measurement and disclosure requirements of this IFRS do not apply to the following:
6 Zahteve v zvezi z merjenjem in razkritjem iz tega MSRP se ne uporabljajo za:
share-based payment transactions within the scope of IFRS 2 Share-based Payment;
plačilne transakcije na podlagi delnic, ki spadajo na področje MSRP 2 Plačilo na podlagi delnic;
leasing transactions within the scope of IAS 17 Leases; and
transakcije najema, ki spadajo na področje MRS 17 Najemi in
measurements that have some similarities to fair value but are not fair value, such as net realisable value in IAS 2 Inventories or value in use in IAS 36 Impairment of Assets.
merjenja, ki so delno podobna pošteni vrednosti, vendar ne gre za pošteno vrednost, kot sta čista iztržljiva vrednost v MRS 2 Zaloge ali vrednost pri uporabi v MRS 36 Oslabitev sredstev.
7 The disclosures required by this IFRS are not required for the following:
7 Razkritja, ki se zahtevajo v tem MSRP, se ne zahtevajo za:
plan assets measured at fair value in accordance with IAS 19 Employee Benefits;
sredstva programa, izmerjena po pošteni vrednosti v skladu z MRS 19 Zaslužki zaposlencev;
retirement benefit plan investments measured at fair value in accordance with IAS 26 Accounting and Reporting by Retirement Benefit Plans; and
naložbe pokojninskega programa, izmerjene po pošteni vrednosti v skladu z MRS 26 Obračunavanje in poročanje pokojninskih programov ter
assets for which recoverable amount is fair value less costs of disposal in accordance with IAS 36.
sredstva, katerih nadomestljiva vrednost je poštena vrednost, zmanjšana za stroške odtujitve, v skladu z MRS 36.
8 The fair value measurement framework described in this IFRS applies to both initial and subsequent measurement if fair value is required or permitted by other IFRSs.
8 Okvir za merjenje poštene vrednosti, ki je opisan v tem MSRP, velja za začetno in naknadno merjenje, če se poštena vrednost zahteva ali dovoli v skladu z drugimi MSRP.
Definition of fair value
Opredelitev poštene vrednosti
This IFRS defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
V tem MSRP je poštena vrednost opredeljena kot cena, ki bi se prejela za prodajo sredstva ali plačala za prenos obveznosti v redni transakciji med udeleženci na trgu na datum merjenja.
10 Paragraph B2 describes the overall fair value measurement approach.
10 V B2. členu je opisan splošen način merjenja poštene vrednosti.
The asset or liability
Sredstvo ali obveznost
A fair value measurement is for a particular asset or liability.
Merjenje poštene vrednosti se izvaja za določeno sredstvo ali obveznost.
Therefore, when measuring fair value an entity shall take into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date.
Zato mora podjetje pri merjenju poštene vrednosti upoštevati značilnosti sredstva ali obveznosti, če bi udeleženci na trgu te značilnosti upoštevali pri določanju cene sredstva ali obveznosti na datum merjenja.
Such characteristics include, for example, the following:
Te značilnosti na primer vključujejo:
the condition and location of the asset; and
stanje in lokacijo sredstva ter
restrictions, if any, on the sale or use of the asset.
morebitne omejitve v zvezi s prodajo ali uporabo sredstva.
12 The effect on the measurement arising from a particular characteristic will differ depending on how that characteristic would be taken into account by market participants.
12 Učinek na merjenje, ki izhaja iz določene značilnosti, se razlikuje glede na to, na kakšen način bi udeleženci na trgu upoštevali to značilnost.
13 The asset or liability measured at fair value might be either of the following:
13 Sredstvo ali obveznost, ki je izmerjena po pošteni vrednosti, je lahko:
a stand-alone asset or liability (eg a financial instrument or a non-financial asset); or
samostojno sredstvo ali obveznost (npr. finančni instrument ali nefinančno sredstvo); ali
a group of assets, a group of liabilities or a group of assets and liabilities (eg a cash-generating unit or a business).
skupina sredstev, skupina obveznosti ali skupina sredstev in obveznosti (npr. denar ustvarjajoča enota ali poslovni subjekt).
14 Whether the asset or liability is a stand-alone asset or liability, a group of assets, a group of liabilities or a group of assets and liabilities for recognition or disclosure purposes depends on its unit of account.
14 Vprašanje, ali je sredstvo ali obveznost za namene pripoznavanja ali razkrivanja samostojno sredstvo ali obveznost, skupina sredstev, skupina obveznosti ali skupina sredstev in obveznosti, je odvisno od obračunske enote.
The unit of account for the asset or liability shall be determined in accordance with the IFRS that requires or permits the fair value measurement, except as provided in this IFRS.
Obračunska enota za sredstvo ali obveznost se določi v skladu z MSRP, v katerem je zahtevano ali dovoljeno merjenje poštene vrednosti, razen kot je določeno v tem MSRP.
The transaction
Transakcija
A fair value measurement assumes that the asset or liability is exchanged in an orderly transaction between market participants to sell the asset or transfer the liability at the measurement date under current market conditions.
Pri merjenju poštene vrednosti se predpostavlja, da se sredstvo ali obveznost izmenja v redni transakciji med udeleženci na trgu za prodajo sredstva ali prenos obveznosti na datum merjenja pod trenutnimi tržnimi pogoji.
in the absence of a principal market, in the most advantageous market for the asset or liability.
na najugodnejšem trgu za sredstvo ali obveznost, kadar ni glavnega trga.
17 An entity need not undertake an exhaustive search of all possible markets to identify the principal market or, in the absence of a principal market, the most advantageous market, but it shall take into account all information that is reasonably available.
17 Podjetju ni treba izvesti obsežne raziskave vseh možnih trgov, da bi opredelilo glavni trg ali najugodnejši trg, kadar ni glavnega trga, vendar upošteva vse informacije, ki so razumno na voljo.
In the absence of evidence to the contrary, the market in which the entity would normally enter into a transaction to sell the asset or to transfer the liability is presumed to be the principal market or, in the absence of a principal market, the most advantageous market.
Če ni dokazov o nasprotnem, se predvideva, da je trg, na katerem bi podjetje običajno sklenilo transakcijo za prodajo sredstva ali prenos obveznosti, glavni trg, kadar ni glavnega trga, pa je to najugodnejši trg.
18 If there is a principal market for the asset or liability, the fair value measurement shall represent the price in that market (whether that price is directly observable or estimated using another valuation technique), even if the price in a different market is potentially more advantageous at the measurement date.
18 Če obstaja glavni trg za sredstvo ali obveznost, merjenje poštene vrednosti pomeni ceno na tem trgu (pri čemer je ceno mogoče neposredno opazovati ali oceniti z uporabo druge tehnike ocenjevanja vrednosti), čeprav je morda cena na datum merjenja na drugem trgu ugodnejša.
19 The entity must have access to the principal (or most advantageous) market at the measurement date.
19 Podjetje mora imeti dostop do glavnega (ali najugodnejšega) trga na datum merjenja.
Because different entities (and businesses within those entities) with different activities may have access to different markets, the principal (or most advantageous) market for the same asset or liability might be different for different entities (and businesses within those entities).
Ker imajo lahko različna podjetja (in poslovni subjekti v okviru teh podjetij) z različnimi dejavnostmi dostop do različnih trgov, se lahko glavni (ali najugodnejši) trg za isto sredstvo ali obveznost pri različnih podjetjih (in poslovnih subjektih v okviru teh podjetij) razlikuje.
Therefore, the principal (or most advantageous) market (and thus, market participants) shall be considered from the perspective of the entity, thereby allowing for differences between and among entities with different activities.
Zato se glavni (ali najugodnejši) trg (in s tem udeleženci na trgu) upošteva z vidika podjetja, pri čemer se omogoči upoštevanje razlik med podjetji in znotraj podjetij z različnimi dejavnostmi.
20 Although an entity must be able to access the market, the entity does not need to be able to sell the particular asset or transfer the particular liability on the measurement date to be able to measure fair value on the basis of the price in that market.
20 Čeprav mora imeti podjetje omogočen dostop do trga, ni nujno, da je zmožno prodati posamezno sredstvo ali prenesti posamezno obveznost na datum merjenja, da lahko izmeri pošteno vrednost na podlagi cene na tem trgu.
21 Even when there is no observable market to provide pricing information about the sale of an asset or the transfer of a liability at the measurement date, a fair value measurement shall assume that a transaction takes place at that date, considered from the perspective of a market participant that holds the asset or owes the liability.
21 Čeprav ne obstaja opazovani trg, da bi se zagotovile informacije o cenah v zvezi s prodajo sredstva ali prenosom obveznosti na datum merjenja, se pri merjenju poštene vrednosti predpostavlja, da se transakcija izvede na ta datum, z vidika udeleženca na trgu, ki ima v lasti sredstvo ali dolguje obveznost.
That assumed transaction establishes a basis for estimating the price to sell the asset or to transfer the liability.
S to predpostavljeno transakcijo se določi podlaga za oceno cene za prodajo sredstva ali prenos obveznosti.
Market participants
Udeleženci na trgu
An entity shall measure the fair value of an asset or a liability using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest.
Podjetje mora izmeriti pošteno vrednost sredstva ali obveznosti z uporabo predpostavk, ki bi jih uporabili udeleženci na trgu pri določanju cene sredstva ali obveznosti, ob predpostavki, da udeleženci na trgu delujejo v svojem najboljšem gospodarskem interesu.
23 In developing those assumptions, an entity need not identify specific market participants.
23 Podjetju pri oblikovanju teh predpostavk ni treba opredeliti posameznih udeležencev na trgu.
Rather, the entity shall identify characteristics that distinguish market participants generally, considering factors specific to all the following:
Podjetje mora namesto tega opredeliti značilnosti, na podlagi katerih se na splošno razlikuje med posameznimi udeleženci na trgu, ob upoštevanju dejavnikov, ki so značilni za vse navedeno:
the asset or liability;
sredstvo ali obveznost;
the principal (or most advantageous) market for the asset or liability; and
glavni (ali najugodnejši) trg za sredstvo ali obveznost in
market participants with whom the entity would enter into a transaction in that market.
udeležence na trgu, s katerimi bi podjetje sklenilo transakcijo na tem trgu.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction in the principal (or most advantageous) market at the measurement date under current market conditions (ie an exit price) regardless of whether that price is directly observable or estimated using another valuation technique.
Poštena vrednost je cena, ki bi se prejela za prodajo sredstva ali plačala za prenos obveznosti v redni transakciji na glavnem (ali najugodnejšem) trgu na datum merjenja pod trenutnimi tržnimi pogoji (tj. izhodna cena), ne glede na to, ali je ceno mogoče neposredno opazovati ali oceniti z uporabo druge tehnike ocenjevanja vrednosti.
25 The price in the principal (or most advantageous) market used to measure the fair value of the asset or liability shall not be adjusted for transaction costs.
25 Cena na glavnem (ali najugodnejšem) trgu, ki se uporablja za merjenje poštene vrednosti sredstva ali obveznosti, se ne prilagodi zaradi transakcijskih stroškov.
Transaction costs shall be accounted for in accordance with other IFRSs.
Transakcijski stroški se morajo obračunati v skladu z drugimi MSRP.
Transaction costs are not a characteristic of an asset or a liability; rather, they are specific to a transaction and will differ depending on how an entity enters into a transaction for the asset or liability.
Transakcijski stroški niso značilni za sredstvo ali obveznost, temveč so značilni za transakcijo in se razlikujejo glede na način, na katerega podjetje sklene transakcijo za sredstvo ali obveznost.
26 Transaction costs do not include transport costs.
26 Transakcijski stroški ne vključujejo stroškov prevoza.
If location is a characteristic of the asset (as might be the case, for example, for a commodity), the price in the principal (or most advantageous) market shall be adjusted for the costs, if any, that would be incurred to transport the asset from its current location to that market.
Če je lokacija značilna za sredstvo (kar morda na primer velja za blago), se cena na glavnem (ali najugodnejšem) trgu prilagodi zaradi stroškov, če obstajajo, do katerih bi prišlo zaradi prevoza sredstva z njegove trenutne lokacije na zadevni trg.
Application to non-financial assets
Uporaba za nefinančna sredstva
Highest and best use for non-financial assets
Največja in najboljša uporaba za nefinančna sredstva