natgillin/translations-raw huggingface dataset:
In addition to the requirements of this Standard, disclosure of interest and dividends is subject to the requirements of IAS 1 and IFRS 7.
Za razkritje obresti in dividend veljajo poleg zahtev iz tega standarda tudi zahteve iz MRS 1 in MSRP 7.
In some circumstances, because of the differences between interest and dividends with respect to matters such as tax deductibility, it is desirable to disclose them separately in the statement(s) of profit or loss and other comprehensive income.
V nekaterih okoliščinah je zaradi razlik med obrestmi in dividendami glede zadev, kot so odbitki od davka, smiselno, da se obresti in dividende razkrijejo ločeno v izkazu ali izkazih poslovnega izida in drugega vseobsegajočega donosa.
Disclosures of the tax effects are made in accordance with IAS 12.
Davčni učinki se razkrijejo v skladu z MRS 12.
Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 40.
S Predstavitvijo postavk drugega vseobsegajočega donosa (spremembe MRS 1), ki je bila izdana junija 2011, se je spremenil 40. člen.
IAS 33
MRS 33
Earnings per Share
Čisti dobiček na delnico
Paragraphs 4A, 67A, 68A and 73A are amended and paragraph 74D is added.
Spremenijo se 4.A, 67.A, 68.A in 73.A člen in doda 74.D člen.
If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 Presentation of Financial Statements (as amended in 2011), it presents earnings per share only in that separate statement.
Če podjetje predstavi postavke poslovnega izida v ločenem izkazu, kot je opisano v 10.A členu MRS 1 Predstavljanje računovodskih izkazov (kot je bil spremenjen leta 2011), predstavi čisti dobiček na delnico samo v tem ločenem izkazu.
If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 (as amended in 2011), it presents basic and diluted earnings per share, as required in paragraphs 66 and 67, in that separate statement.
Če podjetje predstavi postavke poslovnega izida v ločenem izkazu, kot je opisano v 10.A členu MRS 1 (kot je bil spremenjen leta 2011), predstavi v tem ločenem izkazu osnovni in popravljeni čisti dobiček na delnico, kot zahtevata 66. in 67. člen.
If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 (as amended in 2011), it presents basic and diluted earnings per share for the discontinued operation, as required in paragraph 68, in that separate statement or in the notes.
Če podjetje predstavi postavke poslovnega izida v ločenem izkazu, kot je opisano v 10.A členu MRS 1 (kot je bil spremenjen leta 2011), v tem ločenem izkazu ali v pojasnilih predstavi osnovni in popravljeni čisti dobiček na delnico za ustavljeno poslovanje, kot zahteva 68. člen.
Paragraph 73 applies also to an entity that discloses, in addition to basic and diluted earnings per share, amounts per share using a reported item of profit or loss, other than one required by this Standard.
člen velja tudi za podjetje, ki poleg osnovnega in popravljenega čistega dobička na delnico razkrije tudi zneske na delnico, pri katerih uporablja postavko poslovnega izida, o kateri poroča in ki je drugačna od tiste iz zahtev tega standarda.
Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraphs 4A, 67A, 68A and 73A.
S Predstavitvijo postavk drugega vseobsegajočega donosa (spremembe MRS 1), ki je bila izdana junija 2011, so se spremenili 4.A, 67.A, 68.A in 73.A člen.
IAS 34
MRS 34
Paragraphs 8, 8A, 11A and 20 are amended and paragraph 51 is added.
Spremenijo se 8., 8.A, 11.A, in 20. člen ter doda 51. člen.
8 An interim financial report shall include, at a minimum, the following components:
8 Medletno računovodsko poročilo vključuje vsaj naslednje elemente:
a condensed statement or condensed statements of profit or loss and other comprehensive income;
zgoščen izkaz ali izkaze poslovnega izida in drugega vseobsegajočega donosa;
If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 (as amended in 2011), it presents interim condensed information from that statement.
Če podjetje predstavi postavke poslovnega izida v ločenem izkazu, kot je opisano v 10.A členu MRS 1 (kot je bil spremenjen leta 2011), predstavi medletne zgoščene informacije iz tega ločenega izkaza.
If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 (as amended in 2011), it presents basic and diluted earnings per share in that statement.
Če podjetje predstavi postavke poslovnega izida v ločenem izkazu, kot je opisano v 10.A členu MRS 1 (kot je bil spremenjen leta 2011), predstavi v tem izkazu osnovni in popravljeni čisti dobiček na delnico.
20 Interim reports shall include interim financial statements (condensed or complete) for periods as follows:
20 Medletna poročila morajo vključevati medletne računovodske izkaze (zgoščene ali popolne) za naslednja obdobja:
statements of profit or loss and other comprehensive income for the current interim period and cumulatively for the current financial year to date, with comparative statements of profit or loss and other comprehensive income for the comparable interim periods (current and year-to-date) of the immediately preceding financial year.
izkaze poslovnega izida in drugega vseobsegajočega donosa za tekoče medletno obdobje in kumulativno za tekoče poslovno leto do danega datuma ter primerjalne izkaze poslovnega izida in drugega vseobsegajočega donosa za primerljiva medletna obdobja (za tekoče in za poslovno leto do danega datuma) prejšnjega poslovnega leta.
As permitted by IAS 1 (as amended in 2011), an interim report may present for each period a statement or statements of profit or loss and other comprehensive income.
Kot dovoljujejo MRS 1 (kot je bil spremenjen leta 2011), se lahko v medletnem poročilu za vsako obdobje predstavi izkaz ali izkazi poslovnega izida in drugega vseobsegajočega donosa.
51 Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraphs 8, 8A, 11A and 20.
51 S Predstavitvijo postavk drugega vseobsegajočega donosa (spremembe MRS 1), ki je bila izdana junija 2011, so se spremenili 8., 8.A, 11.A in 20. člen.
INTERNATIONAL ACCOUNTING STANDARD 19
MEDNARODNI RAČUNOVODSKI STANDARD 19
1 The objective of this Standard is to prescribe the accounting and disclosure for employee benefits.
1 Cilj tega standarda je predpisati obračunavanje in razkrivanje zaslužkov zaposlencev.
The Standard requires an entity to recognise:
Ta standard zahteva, da podjetje pripozna:
a liability when an employee has provided service in exchange for employee benefits to be paid in the future; and
obveznost, ko zaposlenec opravi delo v zameno za zaslužke, ki mu bodo plačani v prihodnosti, ter
an expense when the entity consumes the economic benefit arising from service provided by an employee in exchange for employee benefits.
odhodek, ko podjetje izrabi gospodarsko korist, izhajajočo iz dela, ki ga zaposlenec opravi v zameno za zaslužke, ki mu pripadajo.
2 This Standard shall be applied by an employer in accounting for all employee benefits, except those to which IFRS 2 Share-based Payment applies.
2 Ta standard mora zaposlovalec uporabljati pri obračunavanju vseh zaslužkov zaposlencev, razen tistih, za katere velja MSRP 2 Plačilo na podlagi delnic.
3 This Standard does not deal with reporting by employee benefit plans (see IAS 26 Accounting and Reporting by Retirement Benefit Plans).
3 Ta standard ne obravnava poročanja programov o zaslužkih zaposlencev (glej MRS 26 Obračunavanje in poročanje pokojninskih programov).
4 The employee benefits to which this Standard applies include those provided:
4 Zaslužki zaposlencev, za katere velja ta standard, vključujejo tiste v okviru:
under formal plans or other formal agreements between an entity and individual employees, groups of employees or their representatives;
formalnih programov ali drugih formalnih sporazumov podjetja s posameznimi zaposlenci, skupinami zaposlencev ali njihovimi predstavniki,
under legislative requirements, or through industry arrangements, whereby entities are required to contribute to national, state, industry or other multi-employer plans; or
pravnih zahtev ali panožnih dogovorov, po katerih morajo podjetja dajati prispevke državnim, območnim, panožnim ali drugim programom več zaposlovalcev, ali
by those informal practices that give rise to a constructive obligation.
tistih neformalnih postopkov, ki privedejo do posredne obveze.
Informal practices give rise to a constructive obligation where the entity has no realistic alternative but to pay employee benefits.
Neformalni postopki povzročajo nastanek posrednih obvez, kadar podjetje nima nobene stvarne druge možnosti kot plačati zaslužke zaposlencem.
An example of a constructive obligation is where a change in the entity’s informal practices would cause unacceptable damage to its relationship with employees.
Zgled posredne obveze je, če sprememba neformalnih postopkov podjetja povzroči nesprejemljivo škodo njegovemu razmerju z zaposlenci.
5 Employee benefits include:
5 Zaslužki zaposlencev so:
short-term employee benefits, such as the following, if expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services:
kratkoročni zaslužki zaposlencev, kot so spodaj navedeni, če se pričakuje, da bodo v celoti poravnani v dvanajstih mesecih po koncu letnega poročevalnega obdobja, v katerem so zaposlenci opravljali zadevno delo:
wages, salaries and social security contributions;
plače s prispevki za socialno zavarovanje,
paid annual leave and paid sick leave;
plačani letni in bolezenski dopusti,
profit-sharing and bonuses; and
udeležba v dobičku in premije ter
non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees;
nedenarni zaslužki (kot so zdravstvena oskrba, nastanitev, avtomobili in brezplačni ali pocenjeni proizvodi ali storitve) sedanjih zaposlencev;
post-employment benefits, such as the following:
pozaposlitveni zaslužki, kot so na primer:
retirement benefits (eg pensions and lump sum payments on retirement); and
upokojitveni zaslužki (npr. pokojnine in enkratna plačila ob upokojitvi) ter
other post-employment benefits, such as post-employment life insurance and post-employment medical care;
drugi pozaposlitveni zaslužki, kot sta pozaposlitveno življenjsko zavarovanje in pozaposlitvena zdravstvena oskrba;
other long-term employee benefits, such as the following:
drugi dolgoročni zaslužki zaposlencev, kot so na primer:
long-term paid absences such as long-service leave or sabbatical leave;
plačila za dolgotrajne odsotnosti, kot je dopust za dolgo službovanje ali študijski dopust,
jubilee or other long-service benefits; and
jubilejne nagrade ali nagrade za dolgo službovanje, ter
long-term disability benefits; and
nadomestila za čas dolgotrajne delovne nezmožnosti, ter
termination benefits.
odpravnine.
6 Employee benefits include benefits provided either to employees or to their dependants or beneficiaries and may be settled by payments (or the provision of goods or services) made either directly to the employees, to their spouses, children or other dependants or to others, such as insurance companies.
6 Zaslužki zaposlencev so zaslužki, dani zaposlencem ali njihovim vzdrževanim družinskim članom ali upravičencem, ki se lahko poravnajo s plačili (ali s priskrbo blaga ali storitev) bodisi neposredno zaposlencem, njihovim zakoncem, otrokom ali drugim vzdrževanim družinskim članom bodisi drugim, na primer zavarovalnicam.
7 An employee may provide services to an entity on a full-time, part-time, permanent, casual or temporary basis.
7 Zaposlenec lahko dela v podjetju polni ali krajši delovni čas, stalno, priložnostno ali občasno.
For the purpose of this Standard, employees include directors and other management personnel.
Za namene tega standarda so z zaposlenci mišljeni tudi ravnatelji in drugo poslovodno osebje.
8 The following terms are used in this Standard with the meanings specified:
8 V tem standardu so uporabljeni naslednji izrazi, katerih pomeni so natančno določeni:
Definitions of employee benefits
Opredelitev zaslužkov zaposlencev
Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment.
Zaslužki zaposlencev so vse oblike nadomestil, ki jih daje podjetje v zameno za službovanje zaposlencev ali za prenehanje službovanja.
Short-term employee benefits are employee benefits (other than termination benefits) that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service.
Kratkoročni zaslužki zaposlencev so zaslužki zaposlencev (razen odpravnine), za katere se pričakuje, da bodo v celoti poravnani v dvanajstih mesecih po koncu letnega poročevalnega obdobja, v katerem so zaposlenci opravljali zadevno delo.
Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment.
Pozaposlitveni zaslužki so zaslužki zaposlencev (brez odpravnin in kratkoročnih zaslužkov zaposlencev), ki jih je treba plačati po prenehanju službovanja.
Other long-term employee benefits are all employee benefits other than short-term employee benefits, post-employment benefits and termination benefits.
Drugi dolgoročni zaslužki zaposlencev so vsi zaslužki zaposlencev, razen kratkoročnih zaslužkov zaposlencev, pozaposlitvenih zaslužkov in odpravnin.
Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either:
Odpravnine so zaslužki zaposlencev, ki se zagotovijo v zameno za prenehanje službovanja zaposlenca bodisi:
an entity’s decision to terminate an employee’s employment before the normal retirement date; or
zaradi odločitve podjetja, da konča službovanje zaposlencev pred normalnim datumom upokojitve, ali
an employee’s decision to accept an offer of benefits in exchange for the termination of employment.
zaradi odločitve zaposlencev, da sprejmejo ponudbo za odpravnino v zameno za prenehanje službovanja.
Definitions relating to classification of plans
Opredelitve, ki se nanašajo na razvrstitev programov
Post-employment benefit plans are formal or informal arrangements under which an entity provides post-employment benefits for one or more employees.
Programi pozaposlitvenih zaslužkov so formalni ali neformalni načrti, po katerih podjetje zagotavlja zaslužke po službovanju enemu ali več zaposlencem.
Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
Programi z določenimi prispevki so programi pozaposlitvenih zaslužkov, po katerih plačuje podjetje stalne prispevke v posebno enoto (sklad) in nima nobene pravne ali posredne obveze plačevati nadaljnje prispevke, če sklad nima dovolj sredstev, da bi zaposlencem izplačal vse zaslužke, ki se nanašajo na njihovo službovanje v tekočem in prejšnjih obdobjih.
Defined benefit plans are post-employment benefit plans other than defined contribution plans.
Programi z določenimi zaslužki so programi pozaposlitvenih zaslužkov razen programov z določenimi prispevki.
Multi-employer plans are defined contribution plans (other than state plans) or defined benefit plans (other than state plans) that:
Programi več zaposlovalcev so programi z določenimi prispevki (razen državnih programov) ali programi z določenimi zaslužki (razen državnih programov), ki:
pool the assets contributed by various entities that are not under common control; and
združujejo sredstva, ki so jih prispevala različna podjetja in niso skupaj obvladovana, ter
use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees.
uporabljajo taka sredstva, da dajejo zaslužke zaposlencem več kot enega samega podjetja, tako da so njihovi prispevki in raven zaslužkov določeni ne glede na to, kakšno je podjetje, ki zaposluje zaposlence.
Definitions relating to the net defined benefit liability (asset)
Opredelitve, ki se nanašajo na čisto obveznost za določene zaslužke (sredstvo določenega zaslužka)
The net defined benefit liability (asset) is the deficit or surplus, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling.
Čista obveznost za določene zaslužke (sredstvo določenega zaslužka) je primanjkljaj ali presežek, prilagojen za učinke omejitve čistega sredstva določenega zaslužka na zgornjo mejo sredstva.
The deficit or surplus is:
Primanjkljaj ali presežek je:
the present value of the defined benefit obligation less
sedanja vrednost obveze za določene zaslužke minus
the fair value of plan assets (if any).
poštena vrednost morebitnih sredstev programa.
The asset ceiling is the present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan.
Zgornja meja sredstva je sedanja vrednost vseh gospodarskih koristi, razpoložljivih v obliki vračila denarja iz programa ali zmanjšanja prispevkov v program v prihodnosti.
The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
Sedanja vrednost obveze za določene zaslužke je sedanja vrednost pričakovanih prihodnjih plačil, potrebnih za poravnavo obvez, ki izhajajo iz službovanja zaposlencev v tekočem in prejšnjih obdobjih, brez zmanjšanja za kakršnakoli sredstva programa.
Plan assets comprise:
Sredstva programa obsegajo:
assets held by a long-term employee benefit fund; and
sredstva, ki jih ima sklad za dolgoročne zaslužke zaposlencev, ter
qualifying insurance policies.
kvalificirane zavarovalniške police.
Assets held by a long-term employee benefit fund are assets (other than non-transferable financial instruments issued by the reporting entity) that:
Sredstva, ki jih ima sklad za dolgoročne zaslužke zaposlencev, so sredstva (razen neprenosljivih finančnih instrumentov, ki jih je izdalo poročajoče podjetje), ki:
are held by an entity (a fund) that is legally separate from the reporting entity and exists solely to pay or fund employee benefits; and
jih ima pravna oseba (sklad), pravno ločena od poročajočega podjetja, ki obstaja samo za plačevanje ali financiranje zaslužkov zaposlencev, ter
are available to be used only to pay or fund employee benefits, are not available to the reporting entity’s own creditors (even in bankruptcy), and cannot be returned to the reporting entity, unless either:
so na razpolago za uporabo samo za plačevanje ali financiranje zaslužkov zaposlencev, niso pa na razpolago lastnim upnikom poročajočega podjetja (celo v primeru stečaja) in jih ni mogoče vrniti poročajočemu podjetju, razen:
the remaining assets of the fund are sufficient to meet all the related employee benefit obligations of the plan or the reporting entity; or
če preostala sredstva sklada zadostujejo za zadovoljevanje vseh zadevnih obvez za zaslužke zaposlencev, ki jih ima program ali poročajoče podjetje, ali
the assets are returned to the reporting entity to reimburse it for employee benefits already paid.
če se sredstva vrnejo poročajočemu podjetju kot povračilo zaslužkov, ki jih je že izplačalo zaposlencem.
A qualifying insurance policy is an insurance policy [1] issued by an insurer that is not a related party (as defined in IAS 24 Related Party Disclosures) of the reporting entity, if the proceeds of the policy:
Kvalificirana zavarovalna polica je zavarovalna polica [1], ki jo izda zavarovatelj, ki ni povezana stranka (kot je opredeljena v MRS 24 – Razkritje povezanih strank) poročajočega podjetja, če izdaja police:
can be used only to pay or fund employee benefits under a defined benefit plan; and
lahko služi samo za plačilo ali financiranje zaslužkov zaposlencev po programu z določenimi zaslužki ter
are not available to the reporting entity’s own creditors (even in bankruptcy) and cannot be paid to the reporting entity, unless either:
ni na razpolago lastnim upnikom poročajočega podjetja (celo v primeru stečaja) in ne more biti plačana poročajočemu podjetju, razen:
the proceeds represent surplus assets that are not needed for the policy to meet all the related employee benefit obligations; or
če so zneski odvečna sredstva, ki niso potrebna, da bi polica krila vse z njo povezane obveze za zaslužke zaposlencev, ali
the proceeds are returned to the reporting entity to reimburse it for employee benefits already paid.
če se zneski vrnejo poročajočemu podjetju kot povračilo zaslužkov, ki jih je že izplačalo zaposlencem.
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm’s length transaction.
Poštena vrednost je znesek, s katerim je mogoče zamenjati sredstvo oziroma poravnati obveznost med dobro obveščenima in voljnima strankama v premišljeni transakciji.
Definitions relating to defined benefit cost
Opredelitve, ki se nanašajo na stroške določenih zaslužkov
Service cost comprises:
Stroški službovanja obsegajo:
current service cost, which is the increase in the present value of the defined benefit obligation resulting from employee service in the current period;
stroške sprotnega službovanja, ki so povečanje sedanje vrednosti obvez za določene zaslužke, ki izhajajo iz službovanja zaposlencev v tekočem obdobju,
past service cost, which is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan); and
stroške preteklega službovanja, ki so sprememba sedanje vrednosti obvez za določene zaslužke za službovanje zaposlencev v prejšnjih obdobjih, ki izhaja iz popravka programa (uvedba, umik ali spremembe programa z določenimi zaslužki) ali omejitve (podjetje bistveno zmanjša število zaposlencev, ki so vključeni v program), ter
any gain or loss on settlement.
morebitni dobički ali izgube ob poravnavi.
Net interest on the net defined benefit liability (asset) is the change during the period in the net defined benefit liability (asset) that arises from the passage of time.
Čiste obresti na čisto obveznost za določene zaslužke (sredstvo določenega zaslužka) so sprememba čiste obveznosti za določene zaslužke (sredstva določenega zaslužka), ki sčasoma nastane.
Remeasurements of the net defined benefit liability (asset) comprise:
Ponovne meritve čiste obveznosti za določene zaslužke (sredstva določenega zaslužka) obsegajo:
actuarial gains and losses;
aktuarske dobičke in izgube,
the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and
donos sredstev programa, razen zneskov, ki so vključeni v čiste obresti na čisto obveznost za določene zaslužke (sredstvo določenega zaslužka), ter
any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset).
vse spremembe učinka zgornje meje sredstva, razen zneskov, ki so vključeni v čiste obresti na čisto obveznost za določene zaslužke (sredstvo določenega zaslužka).
Actuarial gains and losses are changes in the present value of the defined benefit obligation resulting from:
Aktuarski dobički in izgube so spremembe sedanje vrednosti obveze za določene zaslužke, ki izhajajo iz:
experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred); and
izkustvene prilagoditve (učinkov razlik med prejšnjimi aktuarskimi predpostavkami in dejstvi), ter