natgillin/translations-raw huggingface dataset:
disclose the information required by paragraphs 135–148 (excluding paragraph 148(d)).
razkriti informacije, ki jih zahtevajo 135. – 148. člen (razen 148.(d) člena.
34 When sufficient information is not available to use defined benefit accounting for a multi-employer defined benefit plan, an entity shall:
34 Če pri programu več zaposlovalcev z določenimi zaslužki, ni na razpolago dovolj informacij za obračunavanja določenih zaslužkov, mora podjetje:
account for the plan in accordance with paragraphs 51 and 52 as if it were a defined contribution plan; and
obravnavati program po 51. in 52. členu, kot da bi bil program z določenimi prispevki; ter
disclose the information required by paragraph 148.
razkriti informacije, ki jih zahteva 148. člen.
35 One example of a multi-employer defined benefit plan is one where:
35 Program več zaposlovalcev z določenimi zaslužki je na primer:
the plan is financed on a pay-as-you-go basis: contributions are set at a level that is expected to be sufficient to pay the benefits falling due in the same period; and future benefits earned during the current period will be paid out of future contributions; and
sproti financiran program: prispevki so na ravni, za katero se pričakuje, da bo zadostovala za potrebne zaslužke, ki zapadejo v plačilo v istem obdobju; prihodnji zaslužki, zasluženi v tekočem obdobju, pa bodo plačani iz prihodnjih prispevkov, ter
employees’ benefits are determined by the length of their service and the participating entities have no realistic means of withdrawing from the plan without paying a contribution for the benefits earned by employees up to the date of withdrawal.
program, pri katerem so zaslužki zaposlencev določeni z dolžino njihovega službovanja, udeležena podjetja pa nimajo stvarnih možnosti, da bi se umaknila iz programa, ne da bi plačala prispevke za zaslužke, ki so jih zaposlenci zaslužili do datuma umika.
Such a plan creates actuarial risk for the entity: if the ultimate cost of benefits already earned at the end of the reporting period is more than expected, the entity will have either to increase its contributions or to persuade employees to accept a reduction in benefits.
Tak program povzroča podjetju aktuarsko tveganje: če je dokončni strošek zaslužkov, že zaslužen ob koncu poročevalnega obdobja, večji od pričakovanega, mora podjetje bodisi povečati svoje prispevke bodisi prepričati zaposlence, da sprejmejo zmanjšanje zaslužkov.
Therefore, such a plan is a defined benefit plan.
Zato je takšen program program z določenimi zaslužki.
36 Where sufficient information is available about a multi-employer defined benefit plan, an entity accounts for its proportionate share of the defined benefit obligation, plan assets and post-employment cost associated with the plan in the same way as for any other defined benefit plan.
36 Če je na razpolago dovolj informacij o programu več zaposlovalcev z določenimi zaslužki, obračuna podjetje svoj sorazmerni delež obveze za določene zaslužke, sredstev programa in stroškov pozaposlitvenih zaslužkov, ki so povezani s programom, na enak način kot pri vsakem drugem programu z določenimi zaslužki.
However, an entity may not be able to identify its share of the underlying financial position and performance of the plan with sufficient reliability for accounting purposes.
V nekaterih primerih pa podjetje morda ne more ugotoviti svojega deleža v finančnem stanju in dosežkih programa dovolj zanesljivo za namene obračuna.
This may occur if:
To se lahko zgodi, če
the plan exposes the participating entities to actuarial risks associated with the current and former employees of other entities, with the result that there is no consistent and reliable basis for allocating the obligation, plan assets and cost to individual entities participating in the plan; or
program izpostavlja udeležena podjetja aktuarskemu tveganju, ki je povezano s trenutnimi in nekdanjimi zaposlenci drugih podjetij, zato ni dosledne in zanesljive podlage za razporejanje obvez, sredstev programa in stroškov na posamezna podjetja, ki sodelujejo v programu, ali
the entity does not have access to sufficient information about the plan to satisfy the requirements of this Standard.
podjetje nima dostopa do dovolj informacij o programu, ki zadostujejo zahtevam tega standarda.
In those cases, an entity accounts for the plan as if it were a defined contribution plan and discloses the information required by paragraph 148.
V takšnih primerih podjetje obravnava program, kot da je program z določenimi prispevki, in razkriva dodatne informacije, kot zahteva 148. člen.
37 There may be a contractual agreement between the multi-employer plan and its participants that determines how the surplus in the plan will be distributed to the participants (or the deficit funded).
37 Med programi več zaposlovalcev in njihovimi udeleženci lahko obstaja pogodbeni dogovor, ki določa, kako se bo presežek v programu razdelil udeležencem (ali financiral primanjkljaj).
A participant in a multi-employer plan with such an agreement that accounts for the plan as a defined contribution plan in accordance with paragraph 34 shall recognise the asset or liability that arises from the contractual agreement and the resulting income or expense in profit or loss.
Udeleženec v programu več zaposlovalcev s takšnim sporazumom, ki program obračunava kot program z določenimi prispevki v skladu s 34. členom, pripozna sredstvo ali obveznost, ki izhaja iz pogodbenega sporazuma in iz njega izhajajoč prihodek ali odhodek v poslovnem izidu.
Example illustrating paragraph 37 [2]An entity participates in a multi-employer defined benefit plan that does not prepare plan valuations on an IAS 19 basis.
Zgled, ki pojasnjuje 37. člen [2]Podjetje je udeleženo v programu z določenimi zaslužki več zaposlovalcev, ki ne pripravlja vrednotenj programa na podlagi MRS 19.
It therefore accounts for the plan as if it were a defined contribution plan.
Zato program obračunava, kot da bi bil program z določenimi prispevki.
A non-IAS 19 funding valuation shows a deficit of CU100 million* in the plan.
Vrednotenje financiranja, ki ni po MRS 19, kaže, da je v programu primanjkljaj v znesku 100 milijonov DE*.
The plan has agreed under contract a schedule of contributions with the participating employers in the plan that will eliminate the deficit over the next five years.
Program je s pogodbo z udeleženimi zaposlovalci dogovoril roke prispevkov, ki bodo v naslednjih petih letih odpravili primanjkljaj.
The entity’s total contributions under the contract are CU8 million.
Celotni prispevki podjetja po pogodbi so 8 milijonov DE.
The entity recognises a liability for the contributions adjusted for the time value of money and an equal expense in profit or loss.
Podjetje pripozna obveznost za prispevke, prilagojene časovni vrednosti denarja, in enak odhodek v poslovnem izidu.
38 Multi-employer plans are distinct from group administration plans.
38 Programi več zaposlovalcev se razlikujejo od programov s skupinskim upravljanjem.
A group administration plan is merely an aggregation of single employer plans combined to allow participating employers to pool their assets for investment purposes and reduce investment management and administration costs, but the claims of different employers are segregated for the sole benefit of their own employees.
Program s skupinskim upravljanjem je zgolj agregacija posameznih programov zaposlovalcev, združenih, da lahko udeleženi zaposlovalci združujejo svoja sredstva za naložbene namene ter zmanjšujejo stroške upravljanja naložb in pisarniškega poslovanja, terjatve različnih zaposlovalcev pa so ločene glede na izključne koristi njihovih lastnih zaposlencev.
Group administration plans pose no particular accounting problems because information is readily available to treat them in the same way as any other single employer plan and because such plans do not expose the participating entities to actuarial risks associated with the current and former employees of other entities.
Programi s skupinskim upravljanjem ne povzročajo posebnih računovodskih težav, ker so informacije na razpolago sproti in jih je mogoče obravnavati na enak način kot pri vsakem drugem posamičnem programu zaposlovalca ter ker takšni programi ne izpostavljajo udeleženih podjetij aktuarskim tveganjem, povezanim s trenutnimi in nekdanjimi zaposlenci drugih podjetij.
The definitions in this Standard require an entity to classify a group administration plan as a defined contribution plan or a defined benefit plan in accordance with the terms of the plan (including any constructive obligation that goes beyond the formal terms).
Opredelitve pojmov v tem standardu zahtevajo, da podjetje označi program s skupinskim upravljanjem kot program z določenimi prispevki ali program z določenimi zaslužki v skladu z določbami programa (upoštevaje vsako posredno obvezo, ki presega formalne določbe).
39 In determining when to recognise, and how to measure, a liability relating to the wind-up of a multi-employer defined benefit plan, or the entity’s withdrawal from a multi-employer defined benefit plan, an entity shall apply IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
39 Podjetje mora pri določanju časa pripoznanja in načina merjenja obveznosti, ki se nanaša na prenehanje programa več zaposlovalcev z določenimi zaslužki ali na umik podjetja iz programa z določenimi zaslužki, uporabljati MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva.
Defined benefit plans that share risks between entities under common control
Programi z določenimi zaslužki, ki delijo tveganja med podjetji pod skupnim upravljanjem
40 Defined benefit plans that share risks between entities under common control, for example, a parent and its subsidiaries, are not multi-employer plans.
40 Programi z določenimi zaslužki, ki delijo tveganja med različnimi podjetji pod skupnim upravljanjem, na primer obvladujoče podjetje in njegova odvisna podjetja, niso programi več zaposlovalcev.
41 An entity participating in such a plan shall obtain information about the plan as a whole measured in accordance with this Standard on the basis of assumptions that apply to the plan as a whole.
41 Podjetje, ki je udeleženo v takšnem programu, pridobi informacije o programu kot celoti, merjenem v skladu s tem standardom na podlagi predpostavk, ki se uporabljajo za program kot celoto.
If there is a contractual agreement or stated policy for charging to individual group entities the net defined benefit cost for the plan as a whole measured in accordance with this Standard, the entity shall, in its separate or individual financial statements, recognise the net defined benefit cost so charged.
Če obstaja pogodbeni sporazum ali je določena usmeritev za zaračunavanje stroškov čistih določenih zaslužkov za program kot celoto, merjen v skladu s tem standardom posameznim skupinam podjetij, podjetje v svojih ločenih ali posameznih računovodskih izkazih pripozna tako zaračunani strošek čistih določenih zaslužkov.
If there is no such agreement or policy, the net defined benefit cost shall be recognised in the separate or individual financial statements of the group entity that is legally the sponsoring employer for the plan.
Če takšnega pogodbenega sporazuma ali usmeritve ni, se stroški čistih določenih zaslužkov pripoznajo v ločenih ali posameznih računovodskih izkazih skupine podjetij, ki je pravno pokroviteljski zaposlovalec za program.
The other group entities shall, in their separate or individual financial statements, recognise a cost equal to their contribution payable for the period.
Druge skupine podjetij v svojih ločenih ali posameznih računovodskih izkazih pripoznajo strošek, ki je enak njihovemu prispevku, ki ga je treba plačati v tistem obdobju.
42 Participation in such a plan is a related party transaction for each individual group entity.
42 Udeležba v takšnem programu je transakcija med povezanimi strankami za vsako posamezno skupino podjetij.
An entity shall therefore, in its separate or individual financial statements, disclose the information required by paragraph 149.
Zato podjetje v svojih ločenih ali posameznih računovodskih izkazih razkrije informacije, ki jih zahteva 149. člen.
State plans
Državni programi
43 An entity shall account for a state plan in the same way as for a multi-employer plan (see paragraphs 32–39).
43 Podjetje mora obravnavati državni program na enak način kot program več zaposlovalcev (glejte 32.–39. člen).
44 State plans are established by legislation to cover all entities (or all entities in a particular category, for example, a specific industry) and are operated by national or local government or by another body (for example, an autonomous agency created specifically for this purpose) that is not subject to control or influence by the reporting entity.
44 Državne programe določa zakonodaja, da bi zajemali vsa podjetja (ali vsa podjetja posamezne vrste, na primer neke panoge), in jih izvaja državna ali krajevna uprava ali kak drug organ (na primer neodvisna agencija, ustanovljena ravno s tem namenom), ki ga poročevalno podjetje ne obvladuje ali na katerega nima vpliva.
Some plans established by an entity provide both compulsory benefits, as a substitute for benefits that would otherwise be covered under a state plan, and additional voluntary benefits.
Nekateri programi, ki jih določi podjetje, poskrbijo tako za obvezne zaslužke, ki nadomeščajo tiste, ki bi jih sicer dajal državni program, kot tudi za dodatne prostovoljne zaslužke.
Such plans are not state plans.
Takšni programi niso državni programi.
45 State plans are characterised as defined benefit or defined contribution, depending on the entity’s obligation under the plan.
45 Državni programi so glede na obvezo podjetja, ki jo zajema program, označeni kot programi z določenimi zaslužki ali z določenimi prispevki.
Many state plans are funded on a pay-as-you-go basis: contributions are set at a level that is expected to be sufficient to pay the required benefits falling due in the same period; future benefits earned during the current period will be paid out of future contributions.
Mnogi državni programi se financirajo sproti: prispevki so na ravni, za katero se pričakuje, da bo zadostovala za potrebne zaslužke, ki zapadejo v plačilo v istem obdobju; prihodnji zaslužki, zasluženi v tekočem obdobju, pa bodo plačani iz prihodnjih prispevkov.
Nevertheless, in most state plans the entity has no legal or constructive obligation to pay those future benefits: its only obligation is to pay the contributions as they fall due and if the entity ceases to employ members of the state plan, it will have no obligation to pay the benefits earned by its own employees in previous years.
Kljub temu podjetje v večini državnih programov nima pravne ali posredne obveze plačati takšne prihodnje zaslužke: mora samo plačati prispevke, ko zapadejo v plačilo, in če preneha zaposlovati člane državnega programa, mu ni treba plačati zaslužkov, ki so jih zaslužili njegovi lastni zaposlenci v prejšnjih letih.
For this reason, state plans are normally defined contribution plans.
Zato so državni programi praviloma programi z določenimi prispevki.
However, when a state plan is a defined benefit plan an entity applies paragraphs 32–39.
Če pa je državni program program z določenimi zaslužki, podjetje uporablja 32.–39. člen.
Insured benefits
Zavarovani zaslužki
46 An entity may pay insurance premiums to fund a post-employment benefit plan.
46 Podjetje lahko plača zavarovalne premije, da bi financiralo program zaslužkov po službovanju.
The entity shall treat such a plan as a defined contribution plan unless the entity will have (either directly, or indirectly through the plan) a legal or constructive obligation either:
Podjetje mora obravnavati takšen program kot program z določenimi prispevki, razen če bo imelo (bodisi neposredno bodisi posredno, prek programa) pravno ali posredno obvezo:
to pay the employee benefits directly when they fall due; or
plačati zaslužke zaposlencem neposredno, ko zapadejo v plačilo, ali
to pay further amounts if the insurer does not pay all future employee benefits relating to employee service in the current and prior periods.
plačati nadaljnje zneske, če zavarovalec ne plača zaposlencem vseh prihodnjih zaslužkov, ki se nanašajo na njihovo službovanje v tekočem in v preteklih obdobjih.
If the entity retains such a legal or constructive obligation, the entity shall treat the plan as a defined benefit plan.
Če podjetje obdrži takšno pravno ali posredno obvezo, mora obravnavati program kot program z določenimi zaslužki.
47 The benefits insured by an insurance policy need not have a direct or automatic relationship with the entity’s obligation for employee benefits.
47 Zaslužki, ki so zavarovani z zavarovalno polico, nimajo nujno neposredne ali samodejne povezave z obvezo podjetja za zaslužke zaposlencev.
Post-employment benefit plans involving insurance policies are subject to the same distinction between accounting and funding as other funded plans.
Pri programih pozaposlitvenih zaslužkov, ki vključujejo zavarovalne police, se obračunavanje in financiranje razlikujeta enako kot pri drugih financiranih programih.
48 Where an entity funds a post-employment benefit obligation by contributing to an insurance policy under which the entity (either directly, indirectly through the plan, through the mechanism for setting future premiums or through a related party relationship with the insurer) retains a legal or constructive obligation, the payment of the premiums does not amount to a defined contribution arrangement.
48 Če podjetje financira pozaposlitvene zaslužke s prispevanjem k zavarovalni polici, po kateri (bodisi neposredno bodisi posredno, prek programa, prek mehanizma za vzpostavljanje prihodnjih premij ali prek razmerja povezane stranke z izdajateljem) obdrži pravno ali posredno obvezo, plačilo premij ne znaša toliko kot določeni prispevki.
It follows that the entity:
Iz tega sledi, da podjetje:
accounts for a qualifying insurance policy as a plan asset (see paragraph 8); and
obračuna kvalificirano zavarovalno polico kot sredstvo programa (glejte 8. člen), ter
recognises other insurance policies as reimbursement rights (if the policies satisfy the criterion in paragraph 116).
pripoznava druge zavarovalne police kot pravice do povračila (če police zadoščajo merilom iz 116. člena).
49 Where an insurance policy is in the name of a specified plan participant or a group of plan participants and the entity does not have any legal or constructive obligation to cover any loss on the policy, the entity has no obligation to pay benefits to the employees and the insurer has sole responsibility for paying the benefits.
49 Če je zavarovalna polica na ime posameznega udeleženca programa ali skupine udeležencev programa in podjetje nima nobene pravne ali posredne obveze pokrivati kakršnokoli izgubo po polici, mu ni treba plačati zaslužkov zaposlencem in jih mora plačati zavarovalec sam.
The payment of fixed premiums under such contracts is, in substance, the settlement of the employee benefit obligation, rather than an investment to meet the obligation.
Plačevanje stalnih premij po takšnih pogodbah je v bistvu bolj poravnavanje zaposlovalčeve obveze za zaslužke kot naložba, ki izpolnjuje obvezo.
Consequently, the entity no longer has an asset or a liability.
Iz tega sledi, da podjetje nima več sredstva oziroma obveznosti.
Therefore, an entity treats such payments as contributions to a defined contribution plan.
Zato obravnava takšna plačila kot prispevke v program z določenimi prispevki.
POST-EMPLOYMENT BENEFITS: DEFINED CONTRIBUTION PLANS
POZAPOSLITVENI ZASLUŽKI: PROGRAMI Z DOLOČENIMI PRISPEVKI
50 Accounting for defined contribution plans is straightforward because the reporting entity’s obligation for each period is determined by the amounts to be contributed for that period.
50 Obravnavanje programov z določenimi prispevki je časovno enakomerno, ker so obveze poročajočih podjetij za vsako obdobje določene z zneski, ki jih je treba prispevati za tisto obdobje.
Consequently, no actuarial assumptions are required to measure the obligation or the expense and there is no possibility of any actuarial gain or loss.
Zaradi tega niso potrebne nobene aktuarske predpostavke za merjenje obvez ali odhodkov in tudi ne možnosti za kak aktuarski dobiček ali izgubo.
Moreover, the obligations are measured on an undiscounted basis, except where they are not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service.
Poleg tega se obveze merijo brez diskontiranja, razen če se ne pričakuje, da bodo v celoti poravnane v dvanajstih mesecih po koncu letnega poročevalnega obdobja, v katerem so zaposlenci opravljali zadevno delo.
51 When an employee has rendered service to an entity during a period, the entity shall recognise the contribution payable to a defined contribution plan in exchange for that service:
51 Ko zaposlenec v kakem obdobju službuje pri podjetju, mora podjetje v zameno za to službovanje pripoznati obveznost za prispevke v program z določenimi prispevki:
as an expense, unless another IFRS requires or permits the inclusion of the contribution in the cost of an asset (see, for example, IAS 2 and IAS 16).
kot odhodek, razen če drug MSRP zahteva ali dovoljuje vštetje prispevkov v stroške sredstva (glejte na primer MRS 2 in MRS 16).
52 When contributions to a defined contribution plan are not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service, they shall be discounted using the discount rate specified in paragraph 83.
52 Če se ne pričakuje, da bodo prispevki v program z določenimi prispevki v celoti poravnani v dvanajstih mesecih po koncu letnega poročevalnega obdobja, v katerem so zaposlenci opravili ustrezno delo, jih je treba diskontirati z uporabo diskontne mere, določene v 83. členu.
53 An entity shall disclose the amount recognised as an expense for defined contribution plans.
53 Podjetje mora razkriti pripoznani znesek kot odhodek za programe z določenimi prispevki.
54 Where required by IAS 24 an entity discloses information about contributions to defined contribution plans for key management personnel.
54 Na zahtevo MRS 24 razkriva podjetje informacije o prispevkih v programe z določenimi prispevki za ključno poslovodno osebje.
55 Accounting for defined benefit plans is complex because actuarial assumptions are required to measure the obligation and the expense and there is a possibility of actuarial gains and losses.
55 Obravnavanje programov z določenimi zaslužki je zapleteno, ker so potrebne aktuarske predpostavke za merjenje obvez in odhodkov ter obstaja možnost aktuarskih dobičkov in izgub.
Moreover, the obligations are measured on a discounted basis because they may be settled many years after the employees render the related service.
Poleg tega se obveze merijo z diskontiranjem, ker se lahko poravnajo več let po koncu obdobja, v katerem so zaposlenci opravljali zadevno delo.
56 Defined benefit plans may be unfunded, or they may be wholly or partly funded by contributions by an entity, and sometimes its employees, into an entity, or fund, that is legally separate from the reporting entity and from which the employee benefits are paid.
56 Programi z določenimi zaslužki so lahko brez financiranja ali pa se v celoti ali delno financirajo s prispevki podjetja in včasih njegovih zaposlencev v podjetje ali sklad; tako podjetje oziroma sklad je pravno ločeno od poročajočega podjetja in iz nje(ga) se plačujejo zaslužki zaposlencem.
The payment of funded benefits when they fall due depends not only on the financial position and the investment performance of the fund but also on an entity’s ability, and willingness, to make good any shortfall in the fund’s assets.
Plačilo zaslužkov iz sklada je ob zapadlosti odvisno ne samo od finančnega stanja in naložbenih dosežkov sklada, temveč tudi od sposobnosti in voljnosti podjetja, da uspešno premaga primanjkljaj sredstev sklada.
Therefore, the entity is, in substance, underwriting the actuarial and investment risks associated with the plan.
Tako podjetje v bistvu zavaruje aktuarska in naložbena tveganja, ki so povezana s programom.