natgillin/translations-raw huggingface dataset:
In such circumstances, the proportion allocated to the entity is determined by taking into account the eventual exercise of those potential voting rights and other derivative instruments that currently give the entity access to the returns.
V takšnih okoliščinah je delež, dodeljen podjetju, določen ob upoštevanju morebitnega izvrševanja teh potencialnih glasovalnih pravic in drugih izvedenih instrumentov, ki trenutno dajejo podjetju dostop do donosov.
14 IFRS 9 Financial Instruments does not apply to interests in associates and joint ventures that are accounted for using the equity method.
14 MSRP 9 Finančni instrumenti se ne uporablja za deleže v pridruženih podjetjih in skupnih podvigih, ki se obračunajo z uporabo kapitalske metode.
When instruments containing potential voting rights in substance currently give access to the returns associated with an ownership interest in an associate or a joint venture, the instruments are not subject to IFRS 9.
Kadar instrumenti, ki v bistvu vsebujejo potencialne glasovalne pravice, trenutno dajo dostop do donosov, povezanih z lastniškim deležem v pridruženem podjetju ali skupnem podvigu, za instrumente ne velja MSRP 9.
In all other cases, instruments containing potential voting rights in an associate or a joint venture are accounted for in accordance with IFRS 9.
V vseh drugih primerih pa se instrumenti, ki vsebujejo potencialne glasovalne pravice v pridruženem podjetju ali skupnem podvigu, obračunajo v skladu z MSRP 9.
15 Unless an investment, or a portion of an investment, in an associate or a joint venture is classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, the investment, or any retained interest in the investment not classified as held for sale, shall be classified as a non-current asset.
15 Če se finančna naložba ali delež finančne naložbe v pridruženem podjetju ali skupnem podvigu ne uvrsti med sredstva za prodajo v skladu z MSRP 5 Nekratkoročna sredstva za prodajo in ustavljeno poslovanje, se finančna naložba ali vsak zadržani delež v finančni naložbi, ki ni uvrščen med sredstva za prodajo, razvrsti med nekratkoročna sredstva.
16 An entity with joint control of, or significant influence over, an investee shall account for its investment in an associate or a joint venture using the equity method except when that investment qualifies for exemption in accordance with paragraphs 17–19.
16 Podjetje s skupnim obvladovanjem podjetja, v katero naloži, ali s pomembnim vplivom nad tem podjetjem obračuna svojo finančno naložbo v pridruženem podjetju ali skupnem podvigu z uporabo kapitalske metode, razen kadar za to finančno naložbo velja izjema v skladu s 17. do 19. členom.
Exemptions from applying the equity method
Izjeme pri uporabi kapitalske metode
17 An entity need not apply the equity method to its investment in an associate or a joint venture if the entity is a parent that is exempt from preparing consolidated financial statements by the scope exception in paragraph 4(a) of IFRS 10 or if all the following apply:
17 Podjetju ni treba uporabljati kapitalske metode za finančno naložbo v pridruženo podjetje ali skupni podvig, če je podjetje obvladujoče podjetje, ki je izvzeto iz priprave konsolidiranih računovodskih izkazov na podlagi izjeme iz 4.(a) člena MSRP 10 ali če velja naslednje:
The entity is a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the entity not applying the equity method.
podjetje je odvisno podjetje v popolni lasti ali odvisno podjetje v delni lasti drugega podjetja in so bili njegovi drugi lastniki, tudi tisti, ki sicer nimajo pravice glasovati, obveščeni, da podjetje ne uporablja kapitalske metode, ter temu ne ugovarjajo;
The entity’s debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets).
z dolžniškimi ali kapitalskimi instrumenti podjetja se ne trguje na javnem trgu (domača ali tuja borza ali zunajborzni trg, vključno z lokalnimi in regionalnimi trgi);
The entity did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation, for the purpose of issuing any class of instruments in a public market.
podjetje svojih računovodskih izkazov ni predložilo komisiji za vrednostne papirje ali drugi regulativni organizaciji niti ni v postopku predložitve z namenom izdaje katere koli skupine instrumentov na javnem trgu;
The ultimate or any intermediate parent of the entity produces consolidated financial statements available for public use that comply with IFRSs.
zadnje ali vmesno obvladujoče podjetje podjetja pripravi konsolidirane računovodske izkaze, ki so na voljo za javno uporabo in so v skladu z MSRP.
18 When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure investments in those associates and joint ventures at fair value through profit or loss in accordance with IFRS 9.
18 Kadar je podjetje, ki finančno investira ali prek katerega se neposredno finančno investira v pridruženo podjetje ali skupni podvig, organizacija tveganega kapitala, vzajemni sklad ali naložbeni sklad z enotami ali podobno podjetje, vključno z zavarovalnimi skladi, vezanimi na naložbe, se lahko podjetje odloči, da bo merilo finančne naložbe v ta pridružena podjetja in skupne podvige po pošteni vrednosti prek poslovnega izida v skladu z MSRP 9.
19 When an entity has an investment in an associate, a portion of which is held indirectly through a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that portion of the investment in the associate at fair value through profit or loss in accordance with IFRS 9 regardless of whether the venture capital organisation, or the mutual fund, unit trust and similar entities including investment-linked insurance funds, has significant influence over that portion of the investment.
19 Kadar podjetje finančno investira v pridruženo podjetje, deloma posredno prek organizacije tveganega kapitala, vzajemnega sklada ali naložbenega sklada z enotami in podobnih podjetij, vključno z zavarovalnimi skladi, vezanimi na naložbe, se lahko podjetje odloči, da bo merilo ta del finančne naložbe v pridruženem podjetju po pošteni vrednosti prek poslovnega izida v skladu z MSRP 9, ne glede na to, ali imajo organizacija tveganega kapitala, vzajemni sklad ali naložbeni sklad z enotami in podobna podjetja, vključno z zavarovalnimi skladi, vezanimi na naložbe, pomemben vpliv nad tem delom finančne naložbe.
If the entity makes that election, the entity shall apply the equity method to any remaining portion of its investment in an associate that is not held through a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds.
Če podjetje sprejme to odločitev, uporablja kapitalsko metodo za del finančnega investiranja v pridruženo podjetje, ki ne poteka prek organizacije tveganega kapitala, vzajemnega sklada ali naložbenega sklada z enotami in podobnih podjetij, vključno z zavarovalnimi skladi, vezanimi na naložbe.
Classification as held for sale
Razvrstitev med sredstva za prodajo
20 An entity shall apply IFRS 5 to an investment, or a portion of an investment, in an associate or a joint venture that meets the criteria to be classified as held for sale.
20 Podjetje uporablja MSRP 5 za finančno naložbo ali del finančne naložbe v pridruženo podjetje ali skupni podvig, ki izpolnjuje merila za razvrstitev med sredstva za prodajo.
Any retained portion of an investment in an associate or a joint venture that has not been classified as held for sale shall be accounted for using the equity method until disposal of the portion that is classified as held for sale takes place.
Vsak zadržani del finančne naložbe v pridruženo podjetje ali skupni podvig, ki ni bil razvrščen med sredstva za prodajo, se obračuna z uporabo kapitalske metode, dokler se ne odtuji del, ki je razvrščen med sredstva za prodajo.
After the disposal takes place, an entity shall account for any retained interest in the associate or joint venture in accordance with IFRS 9 unless the retained interest continues to be an associate or a joint venture, in which case the entity uses the equity method.
Po odtujitvi podjetje v skladu z MSRP 9 obračuna vsak zadržan delež v pridruženem podjetju ali skupnem podvigu, razen če je zadržan delež še vedno pridruženo podjetje ali skupni podvig. V tem primeru podjetje uporabi kapitalsko metodo.
21 When an investment, or a portion of an investment, in an associate or a joint venture previously classified as held for sale no longer meets the criteria to be so classified, it shall be accounted for using the equity method retrospectively as from the date of its classification as held for sale.
21 Ko finančna naložba ali del finančne naložbe v pridruženo podjetje ali skupni podvig, predhodno razvrščena kot namenjena za prodajo, ne izpolnjuje več meril za takšno razvrstitev, se obračuna z uporabo kapitalske metode za nazaj od datuma, ko je razvrščena med sredstva za prodajo.
Financial statements for the periods since classification as held for sale shall be amended accordingly.
Računovodski izkazi za obdobja od razvrstitve med sredstva za prodajo se morajo ustrezno spremeniti.
Discontinuing the use of the equity method
Prenehanje uporabe kapitalske metode
An entity shall discontinue the use of the equity method from the date when its investment ceases to be an associate or a joint venture as follows:
Podjetje preneha uporabljati kapitalsko metodo od dne, ko njegova finančna naložba preneha biti pridruženo podjetje ali skupni podvig, in sicer kot sledi:
If the investment becomes a subsidiary, the entity shall account for its investment in accordance with IFRS 3 Business Combinations and IFRS 10.
če postane finančna naložba odvisno podjetje, podjetje obračuna finančno naložbo v skladu z MSRP 3 Poslovne združitve in MSRP 10;
If the retained interest in the former associate or joint venture is a financial asset, the entity shall measure the retained interest at fair value.
če je zadržani delež v nekdanjem pridruženem podjetju ali skupnem podvigu finančno sredstvo, podjetje meri zadržani delež po pošteni vrednosti.
The fair value of the retained interest shall be regarded as its fair value on initial recognition as a financial asset in accordance with IFRS 9.
Poštena vrednost zadržanega deleža se obravnava kot njegova poštena vrednost pri začetnem pripoznavanju kot finančno sredstvo v skladu z MSRP 9.
The entity shall recognise in profit or loss any difference between:
Podjetje mora v poslovnem izidu pripoznati vse razlike med:
the fair value of any retained interest and any proceeds from disposing of a part interest in the associate or joint venture; and
pošteno vrednostjo vseh zadržanih deležev in iztržki od odtujitve delnega deleža v pridruženem podjetju ali skupnem podvigu ter
the carrying amount of the investment at the date the equity method was discontinued.
knjigovodsko vrednostjo finančne naložbe na dan prenehanja uporabe kapitalske metode;
When an entity discontinues the use of the equity method, the entity shall account for all amounts previously recognised in other comprehensive income in relation to that investment on the same basis as would have been required if the investee had directly disposed of the related assets or liabilities.
če podjetje preneha uporabljati kapitalsko metodo, mora podjetje obračunati vse zneske, prej pripoznane v drugem vseobsegajočem donosu v zvezi s to finančno naložbo enako, kot če bi podjetje, v katero se naloži, neposredno odtujilo zadevna sredstva ali obveznosti.
23 Therefore, if a gain or loss previously recognised in other comprehensive income by the investee would be reclassified to profit or loss on the disposal of the related assets or liabilities, the entity reclassifies the gain or loss from equity to profit or loss (as a reclassification adjustment) when the equity method is discontinued.
23 Če bi se torej dobiček ali izguba, prej pripoznana v drugem vseobsegajočem donosu s strani podjetja, v katero se naloži, prerazvrstila v poslovni izid ob odtujitvi zadevnih sredstev ali obveznosti, podjetje dobiček ali izgubo prerazvrsti iz lastniškega kapitala v poslovni izid (kot prilagoditev zaradi prerazvrstitve), ko se kapitalska metoda preneha uporabljati.
For example, if an associate or a joint venture has cumulative exchange differences relating to a foreign operation and the entity discontinues the use of the equity method, the entity shall reclassify to profit or loss the gain or loss that had previously been recognised in other comprehensive income in relation to the foreign operation.
Če ima npr. pridruženo podjetje ali skupni podvig kumulativne tečajne razlike v zvezi s poslovanjem v tujini in podjetje preneha uporabljati kapitalsko metodo, mora podjetje prerazvrstiti dobiček ali izgubo, ki je bila prej pripoznana v drugem vseobsegajočem donosu v zvezi s poslovanjem v tujini, v poslovni izid.
If an investment in an associate becomes an investment in a joint venture or an investment in a joint venture becomes an investment in an associate, the entity continues to apply the equity method and does not remeasure the retained interest.
Če postane finančna naložba v pridruženo podjetje finančna naložba v skupni podvig ali postane finančna naložba v skupni podvig finančna naložba v pridruženo podjetje, podjetje še naprej uporablja kapitalsko metodo in ne meri ponovno zadržanega deleža.
Changes in ownership interest
Spremembe lastniškega deleža
25 If an entity’s ownership interest in an associate or a joint venture is reduced, but the entity continues to apply the equity method, the entity shall reclassify to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be required to be reclassified to profit or loss on the disposal of the related assets or liabilities.
25 Če se lastniški delež podjetja v pridruženem podjetju ali skupnem podvigu zmanjša, vendar podjetje še naprej uporablja kapitalsko metodo, mora podjetje prerazvrstiti delež dobička ali izgube, ki je bil prej pripoznan v drugem vseobsegajočem donosu v zvezi s tem zmanjšanjem lastniškega deleža, v poslovni izid, če se mora ta dobiček ali izguba prerazvrstiti v poslovni izid ob odtujitvi zadevnih sredstev ali obveznosti.
Equity method procedures
Postopki kapitalske metode
26 Many of the procedures that are appropriate for the application of the equity method are similar to the consolidation procedures described in IFRS 10.
26 Mnogi postopki, ki so primerni za uporabo kapitalske metode, so podobni konsolidacijskim postopkom, opisanim v MSRP 10.
Furthermore, the concepts underlying the procedures used in accounting for the acquisition of a subsidiary are also adopted in accounting for the acquisition of an investment in an associate or a joint venture.
Poleg tega se koncepti, na katerih temeljijo postopki, ki se uporabljajo pri obračunavanju prevzema odvisnega podjetja, uporabljajo tudi za obračunavanje pridobitve finančne naložbe v pridruženo podjetje ali skupni podvig.
27 A group’s share in an associate or a joint venture is the aggregate of the holdings in that associate or joint venture by the parent and its subsidiaries.
27 Delež skupine v pridruženem podjetju ali skupnem podvigu je agregat deležev obvladujočega podjetja in njegovih odvisnih podjetij v tem pridruženem podjetju ali skupnem podvigu.
The holdings of the group’s other associates or joint ventures are ignored for this purpose.
Deleži drugih pridruženih podjetij ali skupnih podvigov skupine se za ta namen ne upoštevajo.
When an associate or a joint venture has subsidiaries, associates or joint ventures, the profit or loss, other comprehensive income and net assets taken into account in applying the equity method are those recognised in the associate’s or joint venture’s financial statements (including the associate’s or joint venture’s share of the profit or loss, other comprehensive income and net assets of its associates and joint ventures), after any adjustments necessary to give effect to uniform accounting policies (see paragraphs 35 and 36).
Kadar ima pridruženo podjetje ali skupni podvig odvisna podjetja, pridružena podjetja ali skupne podvige, se pri uporabi kapitalske metode upoštevajo poslovni izid, drugi vseobsegajoči donos in čista sredstva, ki so pripoznani v računovodskih izkazih pridruženega podjetja ali skupnega podviga (vključno z deležem v poslovnem izidu, drugim vseobsegajočim donosom in čistimi sredstvi pridruženih podjetij in skupnih podvigov), po prilagoditvah, ki so potrebne za uveljavitev enotnih računovodskih usmeritev (glej 35. in 36. člen).
28 Gains and losses resulting from ‘upstream’ and ‘downstream’ transactions between an entity (including its consolidated subsidiaries) and its associate or joint venture are recognised in the entity’s financial statements only to the extent of unrelated investors’ interests in the associate or joint venture.
28 Dobički in izgube, ki izhajajo iz poslov „k naložbeniku“ in „od naložbenika“ med podjetjem (in njegovimi konsolidiranimi odvisnimi podjetji) in pridruženim podjetjem ali skupnim podvigom, so pripoznani v računovodskih izkazih podjetja le do obsega deležev nepovezanih naložbenikov v pridruženo podjetje ali skupni podvig.
‘Upstream’ transactions are, for example, sales of assets from an associate or a joint venture to the investor.
Transakcije „k naložbeniku“ so na primer prodaje sredstev pridruženega podjetja ali skupnega podviga naložbeniku.
‘Downstream’ transactions are, for example, sales or contributions of assets from the investor to its associate or its joint venture.
Transakcije „od naložbenika“ so na primer prodaje ali prispevki sredstev naložbenika pridruženemu podjetju ali skupnemu podvigu.
The investor’s share in the associate’s or joint venture’s gains or losses resulting from these transactions is eliminated.
Naložbenikov delež v dobičku ali izgubi pridruženega podjetja ali skupnega podviga, ki izhajajo iz teh poslov, se izloči.
29 When downstream transactions provide evidence of a reduction in the net realisable value of the assets to be sold or contributed, or of an impairment loss of those assets, those losses shall be recognised in full by the investor.
29 Kadar so posli „od naložbenika“ dokaz za zmanjšanje čiste iztržljive vrednosti sredstev, ki se prodajo ali prispevajo, ali izgubo zaradi oslabitve sredstev, mora naložbenik v celoti pripoznati to izgubo.
When upstream transactions provide evidence of a reduction in the net realisable value of the assets to be purchased or of an impairment loss of those assets, the investor shall recognise its share in those losses.
Kadar so posli „k naložbeniku“ dokaz za zmanjšanje čiste iztržljive vrednosti sredstev, ki se kupijo, ali izgubo zaradi oslabitve sredstev, mora naložbenik pripoznati svoj delež v tej izgubi.
30 The contribution of a non-monetary asset to an associate or a joint venture in exchange for an equity interest in the associate or joint venture shall be accounted for in accordance with paragraph 28, except when the contribution lacks commercial substance, as that term is described in IAS 16 Property, Plant and Equipment.
30 Prispevek nedenarnih sredstev v pridruženo podjetje ali skupni podvig v zameno za lastniški delež v pridruženem podjetju ali skupnem podvigu se obračuna v skladu z 28. členom, razen kadar prispevek nima komercialne vsebine, kakor je opisana v MRS 16 Opredmetena osnovna sredstva.
If such a contribution lacks commercial substance, the gain or loss is regarded as unrealised and is not recognised unless paragraph 31 also applies.
Če takšen prispevek nima komercialne vsebine, se dobiček ali izguba obravnava kot nerealizirana in se ne pripozna, razen če se ne uporablja tudi 31. člen.
Such unrealised gains and losses shall be eliminated against the investment accounted for using the equity method and shall not be presented as deferred gains or losses in the entity’s consolidated statement of financial position or in the entity’s statement of financial position in which investments are accounted for using the equity method.
Takšni nerealizirani dobički in izgube se morajo izločiti glede na finančno naložbo, obračunano z uporabo kapitalske metode, in ne bodo predstavljeni kot odloženi dobički ali izgube v konsolidiranem izkazu finančnega stanja podjetja ali v izkazu finančnega stanja podjetja, v katerem so naložbe obračunane z uporabo kapitalske metode.
31 If, in addition to receiving an equity interest in an associate or a joint venture, an entity receives monetary or non-monetary assets, the entity recognises in full in profit or loss the portion of the gain or loss on the non-monetary contribution relating to the monetary or non-monetary assets received.
31 Če poleg deleža v lastniškem kapitalu v pridruženem podjetju ali skupnem podvigu, podjetje prejme še denarna ali nedenarna sredstva, v poslovnem izidu v celoti pripozna delež dobička ali izgube od nedenarnih prispevkov v zvezi s prejetimi denarnimi ali nedenarnimi sredstvi.
32 An investment is accounted for using the equity method from the date on which it becomes an associate or a joint venture.
32 Finančna naložba se obračuna po kapitalski metodi od datuma, ko postane pridruženo podjetje ali skupni podvig.
On acquisition of the investment, any difference between the cost of the investment and the entity’s share of the net fair value of the investee’s identifiable assets and liabilities is accounted for as follows:
Ob pridobitvi finančne naložbe se vsaka razlika med stroškom finančne naložbe in deležem podjetja v čisti pošteni vrednosti opredeljivih sredstev in obveznosti podjetja, v katero se naloži, obračuna na naslednji način:
Goodwill relating to an associate or a joint venture is included in the carrying amount of the investment.
dobro ime, povezano s pridruženim podjetjem ali skupnim podvigom, se vključi v knjigovodsko vrednost finančne naložbe.
Amortisation of that goodwill is not permitted.
Amortizacija tega dobrega imena ni dovoljena;
Any excess of the entity’s share of the net fair value of the investee’s identifiable assets and liabilities over the cost of the investment is included as income in the determination of the entity’s share of the associate or joint venture’s profit or loss in the period in which the investment is acquired.
vsak presežek deleža podjetja v čisti pošteni vrednosti opredeljivih sredstev in obveznosti podjetja, v katero se naloži, nad stroški finančne naložbe se vključi kot prihodek v ugotavljanje deleža podjetja v poslovnih izidih pridruženega podjetja ali skupnega podviga za obdobje, v katerem je bila finančna naložba pridobljena.
Appropriate adjustments to the entity’s share of the associate’s or joint venture’s profit or loss after acquisition are made in order to account, for example, for depreciation of the depreciable assets based on their fair values at the acquisition date.
Ustrezno se prilagodi tudi delež podjetja v poslovnem izidu pridruženega podjetja ali skupnega podviga po pridobitvi finančne naložbe z namenom obračunavanja npr. amortizacije amortizirljivih sredstev na podlagi njihove poštene vrednosti na datum pridobitve.
Similarly, appropriate adjustments to the entity’s share of the associate’s or joint venture’s profit or loss after acquisition are made for impairment losses such as for goodwill or property, plant and equipment.
Podobno se ustrezno prilagodi tudi delež podjetja v poslovnem izidu pridruženega podjetja ali skupnega podviga po pridobitvi finančne naložbe za obračunavanje izgub iz oslabitve, kot na primer za dobro ime ali opredmetena osnovna sredstva.