natgillin/translations-raw huggingface dataset:
That Level 3 input would be used in a present value technique together with other inputs, eg a current risk-free interest rate or a credit-adjusted risk-free rate if the effect of the entity’s credit standing on the fair value of the liability is reflected in the discount rate rather than in the estimate of future cash outflows.
Ta vložek Ravni 3 bi se uporabil pri tehniki sedanje vrednosti skupaj z drugimi vložki, npr. trenutno obrestno mero brez tveganja ali kreditu prilagojeno mero brez tveganja, če je vpliv bonitete podjetja na pošteno vrednost obveznosti izražen v diskontni meri in ne v oceni prihodnjih denarnih odtokov;
A Level 3 input would be a financial forecast (eg of cash flows or profit or loss) developed using the entity’s own data if there is no reasonably available information that indicates that market participants would use different assumptions.
Vložek Ravni 3 bi bila finančna napoved (npr. denarnih tokov ali poslovnega izida), oblikovana na podlagi lastnih podatkov podjetja, če v razumni meri ni na voljo informacij, ki bi kazale, da bi udeleženci na trgu uporabili druge predpostavke.
MEASURING FAIR VALUE WHEN THE VOLUME OR LEVEL OF ACTIVITY FOR AN ASSET OR A LIABILITY HAS SIGNIFICANTLY DECREASED
MERJENJE POŠTENE VREDNOSTI V PRIMERU ZNATNEGA ZMANJŠANJA OBSEGA ALI RAVNI DEJAVNOSTI ZA SREDSTVO ALI OBVEZNOST
B37 The fair value of an asset or a liability might be affected when there has been a significant decrease in the volume or level of activity for that asset or liability in relation to normal market activity for the asset or liability (or similar assets or liabilities).
B37 Na pošteno vrednost sredstva ali obveznosti lahko vpliva znatno zmanjšanje obsega ali ravni dejavnosti za to sredstvo ali obveznost glede na običajno tržno dejavnost za sredstvo ali obveznost (ali podobna sredstva ali obveznosti).
To determine whether, on the basis of the evidence available, there has been a significant decrease in the volume or level of activity for the asset or liability, an entity shall evaluate the significance and relevance of factors such as the following:
Da se na podlagi razpoložljivih dokazil določi, ali se je znatno zmanjšal obseg ali raven dejavnosti za sredstvo ali obveznost, mora podjetje oceniti pomembnost in ustreznost dejavnikov, kot so:
There are few recent transactions.
majhno število nedavnih transakcij;
Price quotations are not developed using current information.
neupoštevanje trenutnih informacij pri navedbah cen;
Price quotations vary substantially either over time or among market-makers (eg some brokered markets).
bistvene razlike med navedbami cen v posameznih obdobjih ali med ustvarjalci trgov (npr. nekaterimi posredniškimi trgi);
Indices that previously were highly correlated with the fair values of the asset or liability are demonstrably uncorrelated with recent indications of fair value for that asset or liability.
očitna nepovezanost kazalnikov, ki so bili prej zelo povezani s poštenimi vrednostmi sredstva ali obveznosti, z nedavnimi pokazatelji poštene vrednosti za to sredstvo ali obveznost;
There is a significant increase in implied liquidity risk premiums, yields or performance indicators (such as delinquency rates or loss severities) for observed transactions or quoted prices when compared with the entity’s estimate of expected cash flows, taking into account all available market data about credit and other non-performance risk for the asset or liability.
znatno povečanje premij za tveganje zaradi implicitne likvidnosti, donosov ali kazalnikov uspešnosti (kot so stopnje kršitev ali resnost izgub) za opazovane transakcije ali kotirane cene, če se primerjajo z oceno podjetja glede pričakovanih denarnih tokov, ob upoštevanju vseh razpoložljivih tržnih podatkov o kreditnem tveganju in drugem tveganju za neuspešnost za sredstvo ali obveznost;
There is a wide bid-ask spread or significant increase in the bid-ask spread.
velik cenovni razpon med najnižjo in najvišjo ponujeno ceno oziroma znatno povečanje tega razpona;
There is a significant decline in the activity of, or there is an absence of, a market for new issues (ie a primary market) for the asset or liability or similar assets or liabilities.
veliko zmanjšanje dejavnosti trga za nove izdaje (tj. primarnega trga) za sredstvo ali obveznost ali podobna sredstva ali obveznosti ali odsotnost tega trga;
Little information is publicly available (eg for transactions that take place in a principal-to-principal market).
malo javno dostopnih informacij (npr. za transakcije, ki se izvajajo na trgu brez posrednikov).
B38 If an entity concludes that there has been a significant decrease in the volume or level of activity for the asset or liability in relation to normal market activity for the asset or liability (or similar assets or liabilities), further analysis of the transactions or quoted prices is needed.
B38 Če podjetje ugotovi, da se je znatno zmanjšal obseg ali raven dejavnosti za sredstvo ali obveznost glede na običajno tržno dejavnost za sredstvo ali obveznost (ali podobna sredstva ali obveznosti), je potrebna dodatna analiza transakcij ali kotiranih cen.
A decrease in the volume or level of activity on its own may not indicate that a transaction price or quoted price does not represent fair value or that a transaction in that market is not orderly.
Samo zmanjšanje obsega ali ravni dejavnosti ne pomeni nujno, da transakcijska cena ali kotirana cena ne predstavlja poštene vrednosti ali da transakcija na tem trgu ni redna.
However, if an entity determines that a transaction or quoted price does not represent fair value (eg there may be transactions that are not orderly), an adjustment to the transactions or quoted prices will be necessary if the entity uses those prices as a basis for measuring fair value and that adjustment may be significant to the fair value measurement in its entirety.
Če pa podjetje ugotovi, da transakcijska ali kotirana cena ne predstavlja poštene vrednosti (npr. morda obstajajo transakcije, ki niso redne), je potrebna prilagoditev transakcijam ali kotiranim cenam, če podjetje te cene uporablja kot podlago za merjenje poštene vrednosti, pri čemer je lahko ta prilagoditev pomembna za celotno merjenje poštene vrednosti.
Adjustments also may be necessary in other circumstances (eg when a price for a similar asset requires significant adjustment to make it comparable to the asset being measured or when the price is stale).
Prilagoditve so lahko potrebne tudi v drugih okoliščinah (npr. če je treba ceno za podobno sredstvo znatno prilagoditi, da je primerljiva s sredstvom, ki se meri, ali kadar je cena zastarela).
B39 This IFRS does not prescribe a methodology for making significant adjustments to transactions or quoted prices.
B39 V tem MSRP metodologija za izvedbo znatnih prilagoditev transakcij ali kotiranih cen ni določena.
See paragraphs 61–66 and B5–B11 for a discussion of the use of valuation techniques when measuring fair value.
V zvezi z uporabo tehnik ocenjevanja vrednosti pri merjenju poštene vrednosti glej 61.–66. in B5.–B11. člen.
Regardless of the valuation technique used, an entity shall include appropriate risk adjustments, including a risk premium reflecting the amount that market participants would demand as compensation for the uncertainty inherent in the cash flows of an asset or a liability (see paragraph B17).
Podjetje mora ne glede na uporabljeno tehniko ocenjevanja vrednosti vključiti ustrezne prilagoditve zaradi tveganja, vključno s premijo za tveganje, ki izraža znesek, ki bi ga udeleženci na trgu zahtevali kot nadomestilo za negotovost, ki je del denarnih tokov sredstva ali obveznosti (glej B17. člen).
Otherwise, the measurement does not faithfully represent fair value.
V nasprotnem primeru z merjenjem ni natančno prikazana poštena vrednost.
In some cases determining the appropriate risk adjustment might be difficult.
V nekaterih primerih je lahko določanje primerne prilagoditve zaradi tveganja težavno.
However, the degree of difficulty alone is not a sufficient basis on which to exclude a risk adjustment.
Vendar stopnja težavnosti še ni zadostna podlaga za izključitev prilagoditve zaradi tveganja.
The risk adjustment shall be reflective of an orderly transaction between market participants at the measurement date under current market conditions.
Prilagoditev zaradi tveganja mora izražati redno transakcijo med udeleženci na trgu na datum merjenja pod trenutnimi tržnimi pogoji.
B40 If there has been a significant decrease in the volume or level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate (eg the use of a market approach and a present value technique).
B40 V primeru znatnega zmanjšanja obsega ali ravni dejavnosti za sredstvo ali obveznost, je morda primerno spremeniti tehniko ocenjevanja vrednosti ali uporabiti več tehnik ocenjevanja vrednosti (npr. uporaba tržnega načina in tehnike sedanje vrednosti).
When weighting indications of fair value resulting from the use of multiple valuation techniques, an entity shall consider the reasonableness of the range of fair value measurements.
Pri tehtanju pokazateljev poštene vrednosti, dobljene z uporabo več tehnik ocenjevanja vrednosti, mora podjetje preučiti razumnost razpona merjenj poštene vrednosti.
The objective is to determine the point within the range that is most representative of fair value under current market conditions.
Cilj je določiti točko znotraj razpona, ki najbolj ustreza pošteni vrednosti pod trenutnimi tržnimi pogoji.
A wide range of fair value measurements may be an indication that further analysis is needed.
Širok razpon merjenj poštene vrednosti lahko pomeni, da je potrebna dodatna analiza.
B41 Even when there has been a significant decrease in the volume or level of activity for the asset or liability, the objective of a fair value measurement remains the same.
B41 V primeru znatnega zmanjšanja obsega ali ravni dejavnosti za sredstvo ali obveznost, je cilj merjenja poštene vrednosti še vedno isti.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction (ie not a forced liquidation or distress sale) between market participants at the measurement date under current market conditions.
Poštena vrednost je cena, ki bi se prejela za prodajo sredstva ali plačala za prenos obveznosti v redni transakciji (torej ne prisilni likvidaciji ali prisilni prodaji) med udeleženci na trgu na datum merjenja pod trenutnimi tržnimi pogoji.
B42 Estimating the price at which market participants would be willing to enter into a transaction at the measurement date under current market conditions if there has been a significant decrease in the volume or level of activity for the asset or liability depends on the facts and circumstances at the measurement date and requires judgement.
B42 Ocena cene, po kateri bi bili udeleženci na trgu pripravljeni skleniti transakcijo na datum merjenja pod trenutnimi tržnimi pogoji, v primeru znatnega zmanjšanja obsega ali ravni dejavnosti za sredstvo ali obveznost, je odvisna od dejstev in okoliščin na datum merjenja, pri čemer je treba izvesti presojo.
An entity’s intention to hold the asset or to settle or otherwise fulfil the liability is not relevant when measuring fair value because fair value is a market-based measurement, not an entity-specific measurement.
Namen podjetja, da ima v lasti sredstvo ali da poravna ali drugače izpolni obveznost, ni pomemben pri merjenju poštene vrednosti, ker gre pri pošteni vrednosti za merjenje glede na trg in ne za merjenje, značilno za podjetje.
Identifying transactions that are not orderly
Prepoznavanje transakcij, ki niso redne
B43 The determination of whether a transaction is orderly (or is not orderly) is more difficult if there has been a significant decrease in the volume or level of activity for the asset or liability in relation to normal market activity for the asset or liability (or similar assets or liabilities).
B43 Ugotavljanje, ali je transakcija redna (ali ne), je težje v primeru znatnega zmanjšanja obsega ali ravni dejavnosti za sredstvo ali obveznost glede na običajno tržno dejavnost za sredstvo ali obveznost (ali podobna sredstva ali obveznosti).
In such circumstances it is not appropriate to conclude that all transactions in that market are not orderly (ie forced liquidations or distress sales).
V takšnih okoliščinah se ne sme sklepati, da nobena od transakcij na tem trgu ni redna (tj. prisilna likvidacija ali prisilna prodaja).
Circumstances that may indicate that a transaction is not orderly include the following:
Okoliščine, ki lahko pomenijo, da transakcija ni redna, vključujejo naslednje:
There was not adequate exposure to the market for a period before the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities under current market conditions.
nezadostno izpostavljenost trgu v obdobju pred datumom merjenja, da bi se omogočile dejavnosti trženja, ki so običajne in se uporabljajo za transakcije, ki vključujejo takšna sredstva ali obveznosti pod trenutnimi tržnimi pogoji;
There was a usual and customary marketing period, but the seller marketed the asset or liability to a single market participant.
obstoj obdobja trženja, ki je običajno in se uporablja, vendar je prodajalec sredstvo ali obveznost prodal le enemu udeležencu na trgu;
The seller is in or near bankruptcy or receivership (ie the seller is distressed).
stečaj ali skorajšnji stečaj prodajalca (tj. prisilna prodaja prodajalca);
The seller was required to sell to meet regulatory or legal requirements (ie the seller was forced).
nujno prodajo s strani prodajalca, da se izpolnijo regulativne ali pravne zahteve (tj. prodajalec je bil prisiljen);
The transaction price is an outlier when compared with other recent transactions for the same or a similar asset or liability.
odstopanje transakcijske cene od cen pri drugih nedavnih transakcijah za enako ali podobno sredstvo ali obveznost.
An entity shall evaluate the circumstances to determine whether, on the weight of the evidence available, the transaction is orderly.
Podjetje mora oceniti okoliščine, da ugotovi, ali je glede na razpoložljiva dokazila transakcija redna.
B44 An entity shall consider all the following when measuring fair value or estimating market risk premiums:
B44 Podjetje mora pri merjenju poštene vrednosti ali ocenjevanju tržnih premij za tveganje upoštevati vse naslednje dejavnike:
If the evidence indicates that a transaction is not orderly, an entity shall place little, if any, weight (compared with other indications of fair value) on that transaction price.
če iz dokazil izhaja, da transakcija ni redna, mora podjetje to transakcijsko ceno obravnavati kot manj pomembno ali nepomembno (v primerjavi z drugimi pokazatelji poštene vrednosti);
If the evidence indicates that a transaction is orderly, an entity shall take into account that transaction price. The amount of weight placed on that transaction price when compared with other indications of fair value will depend on the facts and circumstances, such as the following:
če iz dokazil izhaja, da je transakcija redna, mora podjetje to transakcijsko ceno upoštevati; kako pomembna je transakcijska cena v primerjavi z drugimi pokazatelji poštene vrednosti, je odvisno od dejstev in okoliščin, kot so:
the volume of the transaction.
obseg transakcije;
the comparability of the transaction to the asset or liability being measured.
primerljivost transakcije s sredstvom ali obveznostjo, ki se meri;
the proximity of the transaction to the measurement date.
bližina transakcije datumu merjenja;
If an entity does not have sufficient information to conclude whether a transaction is orderly, it shall take into account the transaction price.
če podjetje nima dovolj informacij za ugotavljanje, ali je transakcija redna, mora upoštevati transakcijsko ceno.
However, that transaction price may not represent fair value (ie the transaction price is not necessarily the sole or primary basis for measuring fair value or estimating market risk premiums).
Vendar ta transakcijska cena ne sme predstavljati poštene vrednosti (tj. transakcijska cena ni nujno edina ali glavna podlaga za merjenje poštene vrednosti ali ocenjevanje tržnih premij za tveganje).
When an entity does not have sufficient information to conclude whether particular transactions are orderly, the entity shall place less weight on those transactions when compared with other transactions that are known to be orderly.
Kadar podjetje nima dovolj informacij za ugotavljanje, ali so posamezne transakcije redne, mora te transakcije obravnavati kot manj pomembne v primerjavi z drugimi transakcijami, za katere je znano, da so redne.
An entity need not undertake exhaustive efforts to determine whether a transaction is orderly, but it shall not ignore information that is reasonably available.
Čeprav podjetju ni treba vložiti obsežnega napora, da bi ugotovilo, ali je transakcija redna, mora upoštevati informacije, ki so razumno na voljo.
When an entity is a party to a transaction, it is presumed to have sufficient information to conclude whether the transaction is orderly.
Če je podjetje stranka pri transakciji, se predpostavlja, da ima dovolj informacij za ugotavljanje, ali je transakcija redna.
Using quoted prices provided by third parties
Uporaba kotiranih cen, ki jih zagotovijo tretje osebe
B45 This IFRS does not preclude the use of quoted prices provided by third parties, such as pricing services or brokers, if an entity has determined that the quoted prices provided by those parties are developed in accordance with this IFRS.
B45 Ta MSRP ne izključuje uporabe kotiranih cen, ki jih zagotovijo tretje osebe, kot so službe za cene ali borzni posredniki, če je podjetje ugotovilo, da so kotirane cene, ki so jih zagotovile te osebe, oblikovane v skladu s tem MSRP.
B46 If there has been a significant decrease in the volume or level of activity for the asset or liability, an entity shall evaluate whether the quoted prices provided by third parties are developed using current information that reflects orderly transactions or a valuation technique that reflects market participant assumptions (including assumptions about risk).
B46 V primeru znatnega zmanjšanja obsega ali ravni dejavnosti za sredstvo ali obveznost mora podjetje oceniti, ali so kotirane cene, ki so jih zagotovile tretje osebe, oblikovane na podlagi trenutnih informacij, ki izražajo redne transakcije, ali tehnike vrednotenja, ki izraža predpostavke udeležencev na trgu (vključno s predpostavkami o tveganju).
In weighting a quoted price as an input to a fair value measurement, an entity places less weight (when compared with other indications of fair value that reflect the results of transactions) on quotes that do not reflect the result of transactions.
Pri tehtanju kotirane cene kot vložka pri merjenju poštene vrednosti, mora podjetje kot manj pomembne (v primerjavi z drugimi pokazatelji poštene vrednosti, ki izražajo rezultate transakcij) obravnavati kotirane cene, ki ne izražajo rezultata transakcij.
B47 Furthermore, the nature of a quote (eg whether the quote is an indicative price or a binding offer) shall be taken into account when weighting the available evidence, with more weight given to quotes provided by third parties that represent binding offers.
B47 Poleg tega je treba pri tehtanju razpoložljivih dokazil upoštevati naravo kotirane cene (npr. ali je kotirana cena okvirna cena ali zavezujoča ponudba), pri čemer je treba kot pomembnejše obravnavati kotirane cene, ki jih zagotovijo tretje osebe in predstavljajo zavezujoče ponudbe.
In this IFRS monetary amounts are denominated in ‘currency units (CU)’.
V tem MSRP so denarni zneski izraženi v „denarnih enotah (DE“.
If an entity applies this IFRS for an earlier period, it shall disclose that fact.
Če podjetje uporablja ta MSRP pred tem datumom, mora to razkriti.
C2 This IFRS shall be applied prospectively as of the beginning of the annual period in which it is initially applied.
C2 Ta MSRP je treba uporabljati za naprej od začetka letnega obračunskega obdobja, v katerem se prvič začne uporabljati.
C3 The disclosure requirements of this IFRS need not be applied in comparative information provided for periods before initial application of this IFRS.
C3 Zahtev po razkritju iz tega MSRP ni treba uporabiti pri primerjalnih informacijah, zagotovljenih za obdobja pred prvo uporabo tega MSRP.
This appendix sets out amendments to other IFRSs that are a consequence of the Board issuing IFRS 13.
V tej prilogi so določene spremembe drugih MSRP, ki so posledica izdaje MSRP 13 s strani upravnega odbora.
If an entity applies IFRS 13 for an earlier period, it shall apply the amendments for that earlier period.
Če podjetje uporablja MSRP 13 pred tem datumom, mora uporabiti spremembe za to zgodnejše obdobje.
CHANGE IN DEFINITION
SPREMEMBA OPREDELITEV
D1 In IFRSs 1, 3–5 and 9 (issued in October 2010) the definition of fair value is replaced with:
D1 V MSRP 1, 3–5 in 9 (izdanih oktobra 2010) se opredelitev poštene vrednosti nadomesti z naslednjo opredelitvijo:
Fair value is 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.
Poštena vrednost je cena, ki bi se prejela za prodajo sredstva ali plačala za prenos obveznosti v redni transakciji med udeleženci na trgu na datum merjenja.
(See IFRS 13.)
(Glej MSRP 13.)
In IASs 2, 16, 18–21, 32 and 40 the definition of fair value is replaced with:
V MRS 2, 16, 18–21, 32 in 40 se opredelitev poštene vrednosti nadomesti z naslednjo opredelitvijo:
(See IFRS 13 Fair Value Measurement.)
(Glej MSRP 13 Merjenje poštene vrednosti.)
First-time Adoption of International Financial Reporting Standards (as amended at September 2010)
Prva uporaba Mednarodnih standardov računovodskega poročanja (kakor je bil spremenjen septembra 2010)
D2 Paragraph 19 is deleted.
D2 Izbriše se 19. člen.
D3 Paragraph 39J is added as follows:
D3 Doda se 39.J člen:
IFRS 13 Fair Value Measurement, issued in May 2011, deleted paragraph 19, amended the definition of fair value in Appendix A and amended paragraphs D15 and D20.
Z MSRP 13 Merjenje poštene vrednosti, ki je bil izdan maja 2011, je bil izbrisan 19. člen, spremenjena opredelitev poštene vrednosti v Prilogi A ter spremenjena D15. in D20. člen.
An entity shall apply those amendments when it applies IFRS 13.
Podjetje mora uporabiti navedene spremembe, kadar uporablja MSRP 13.
D4 Paragraphs D15 and D20 are amended as follows:
D4 Spremenita se D15. in D20. člen:
D15 If a first-time adopter measures such an investment at cost in accordance with IAS 27, it shall measure that investment at one of the following amounts in its separate opening IFRS statement of financial position:
D15 Če podjetje, ki prvič uporabi MSRP, izmeri takšno naložbo po nabavni vrednosti v skladu z MRS 27, jo mora izmeriti po eni od naslednjih vrednosti v ločenem začetnem izkazu finančnega položaja po MSRP:
deemed cost.
predpostavljena vrednost.
fair value at the entity’s date of transition to IFRSs in its separate financial statements; or
poštena vrednost na datum prehoda podjetja na MSRP v ločenih računovodskih izkazih ali
D20 Notwithstanding the requirements of paragraphs 7 and 9, an entity may apply the requirements in paragraph AG76(a) of IAS 39, in either of the following ways:
D20 Ne glede na zahteve 7. in 9. člena lahko podjetje uporabi zahteve AG76.(a) člena MRS 39 na enega od naslednjih načinov:
D5 Paragraph 6A is added as follows:
D5 Doda se 6.A člen:
This IFRS uses the term ‘fair value’ in a way that differs in some respects from the definition of fair value in IFRS 13 Fair Value Measurement.
V tem MSRP se izraz „poštena vrednost“ uporablja na način, ki se v nekaterih pogledih razlikuje od opredelitve poštene vrednosti v MSRP 13 Merjenje poštene vrednosti.
Therefore, when applying IFRS 2 an entity measures fair value in accordance with this IFRS, not IFRS 13.
Zato mora podjetje pri uporabi MSRP 2 izmeriti pošteno vrednost v skladu s tem MSRP in ne v skladu z MSRP 13.
D6 Paragraphs 20, 29, 33 and 47 are amended as follows:
D6 Spremenijo se 20., 29., 33. in 47. člen: