natgillin/translations-raw huggingface dataset:
D3 Paragraph D1 is amended as follows:
D3 Spremeni se D1. člen:
extinguishing financial liabilities with equity instruments (paragraph D25);
poravnavo finančnih obveznosti s kapitalskimi instrumenti (D25. člen);
severe hyperinflation (paragraphs D26–D30).;
veliko hiperinflacijo (D26.–D30. člen);
joint arrangements (paragraph D31).
skupne aranžmaje (D31. člen).
D4 After paragraph D30, a heading and paragraph D31 are added.
D4 Za D30. členom se dodata naslov in D31. člen.
Joint arrangements
Skupni aranžmaji
D31 A first-time adopter may apply the transition provisions in IFRS 11 with the following exception.
D31 Ko uporabnik prvikrat uporabi ta dokument, lahko upošteva prehodne določbe iz MSRP 11 z naslednjo izjemo.
When changing from proportionate consolidation to the equity method, a first-time adopter shall test for impairment the investment in accordance with IAS 36 as at the beginning of the earliest period presented, regardless of whether there is any indication that the investment may be impaired.
Pri prehodu s sorazmerne konsolidacije na kapitalsko metodo mora začetni uporabnik opraviti preizkus oslabitve za finančno naložbo v skladu z MRS 36 na začetku prvega predstavljenega obdobja, ne glede na to, ali obstajajo znaki, da bi bila lahko finančna naložba oslabljena.
Any resulting impairment shall be recognised as an adjustment to retained earnings at the beginning of the earliest period presented.
Vsako posledično oslabitev je treba pripoznati kot prilagoditev zadržanih čistih dobičkov na začetku prvega predstavljenega obdobja.
D5 Paragraph 63A is added as follows:
D5 Doda se 63.A člen:
D6 Paragraph 28 is amended as follows:
D6 Spremeni se 28. člen:
28 The entity shall include any required adjustment to the carrying amount of a non-current asset that ceases to be classified as held for sale in profit or loss [footnote omitted] from continuing operations in the period in which the criteria in paragraphs 7–9 are no longer met.
28 Podjetje mora vključiti morebitne zahtevane prilagoditve knjigovodske vrednosti nekratkoročnega sredstva, ki ne spada več med sredstva za prodajo, v poslovni izid [opomba se izpusti] iz nadaljnje uporabe v obdobju, v katerem niso več izpolnjena sodila iz 7.–9. člena.
Financial statements for the periods since classification as held for sale shall be amended accordingly if the disposal group or non-current asset that ceases to be classified as held for sale is a subsidiary, joint operation, joint venture, associate, or a portion of an interest in a joint venture or an associate.
Računovodske izkaze za obdobja od razvrstitve med sredstva za prodajo je treba ustrezno spremeniti, če je skupina za odtujitev ali nekratkoročno sredstvo, ki ne spada več med sredstva za prodajo, odvisno podjetje, skupna dejavnost, skupni podvig, pridruženo podjetje ali del deleža v skupnem podvigu ali pridruženem podjetju.
The entity shall present that adjustment in the same caption in the statement of comprehensive income used to present a gain or loss, if any, recognised in accordance with paragraph 37.
Podjetje mora takšno prilagoditev predstaviti v istem naslovu izkaza vseobsegajočega donosa, kjer predstavlja tudi morebitni dobiček ali izgubo, pripoznano v skladu s 37. členom.
D7 Paragraph 44G is added as follows:
D7 Doda se 44.G člen:
IFRS 11 Joint Arrangements, issued in May 2011, amended paragraph 28.
Z MSRP 11 Skupni aranžmaji, ki je bil izdan maja 2011, je bil spremenjen 28. člen.
An entity shall apply that amendment when it applies IFRS 11.
Podjetje mora uporabiti navedeno spremembo, kadar uporablja MSRP 11.
D8 Paragraph 3(a) is amended as follows:
D8 Spremeni se 3.(a) člen:
However, in some cases, IAS 27 or IAS 28 permits an entity to account for an interest in a subsidiary, associate or joint venture using IAS 39; in those cases, …
Vendar je v skladu z MRS 27 ali MRS 28 v nekaterih primerih podjetju dovoljeno, da obračuna delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MRS 39; v teh primerih …
D9 Paragraph 44O is added as follows:
D9 Doda se 44.O člen:
IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraph C8 and deleted paragraphs C18–C23 and the related headings.
Z MSRP 10 Konsolidirani računovodski izkazi in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, je bil spremenjen C8. člen in izbrisani C18.–C23. člen.
D11 In Appendix C, in paragraph C8, the amendments to paragraph 3(a) of IFRS 7 Financial Instruments: Disclosures are amended as follows:
D11 V C8. členu Priloge C se spremeni spremenjeni 3.(a) člen MSRP 7 Finančni instrumenti: razkritja:
D12 The heading above paragraph C20 and paragraphs C20 and C21 are deleted.
D12 Izbrišejo se naslov nad C20. členom ter C20. in C21. člen.
D13 The heading above paragraph C22 and paragraphs C22 and C23 are deleted.
D13 Izbrišejo se naslov nad C22. členom ter C22. in C23. člen.
D14 Paragraph 7.1.2 is added as follows:
D14 Doda se 7.1.2. člen:
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 3.2.1, B3.2.1–B3.2.3, B4.3.12(c), B5.7.15, C11 and C30 and deleted paragraphs C23–C28 and the related headings.
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, so bili spremenjeni 3.2.1., B3.2.1.–B3.2.3., B4.3.12.(c), B5.7.15., C11. in C30. člen ter izbrisani C23.–C28. člen in zadevni naslovi.
D15 In Appendix C, in paragraph C11, the amendments to paragraph 3(a) of IFRS 7 Financial Instruments: Disclosures are amended as follows:
D15 V C11. členu Priloge C se spremeni spremenjeni 3.(a) člen MSRP 7 Finančni instrumenti: razkritja:
D16 The heading above paragraph C25 and paragraphs C25 and C26 are deleted.
D16 Izbrišejo se naslov nad C25. členom ter C25. in C26. člen.
D17 The heading above paragraph C27 and paragraphs C27 and C28 are deleted.
D17 Izbrišejo se naslov nad C27. členom ter C27. in C28. člen.
D18 In paragraph C30, the amendments to paragraph 4(a) of IAS 32 Financial Instruments: Presentation are amended as follows:
D18 V C30. členu se spremeni spremenjeni 4.(a) člen MRS 32 Finančni instrumenti: predstavljanje:
D19 [Not applicable to requirements]
D19 [Ne velja za zahteve.]
D20 Paragraphs 37 and 38 are amended as follows:
D20 Spremenita se 37. in 38. člen:
37 When accounting for an investment in an associate, a joint venture or a subsidiary accounted for by use of the equity or cost method, an investor restricts its reporting in the statement of cash flows to the cash flows between itself and the investee, for example, to dividends and advances.
37 Če je finančna naložba v pridruženo podjetje, skupni podvig ali odvisno podjetje obračunana po kapitalski metodi ali naložbeni metodi, naložbenik omeji svoje poročanje v izkazu denarnih tokov na finančne tokove med seboj in podjetjem, v katero naloži, na primer na dividende in posojila.
38 An entity that reports its interest in an associate or a joint venture using the equity method includes in its statement of cash flows the cash flows in respect of its investments in the associate or joint venture, and distributions and other payments or receipts between it and the associate or joint venture.
38 Podjetje, ki o svojem deležu v pridruženem podjetju ali skupnem podvigu poroča z uporabo kapitalske metode, v svoj izkaz denarnih tokov vključi denarne tokove v zvezi z njegovimi finančnimi naložbami v pridruženo podjetje ali skupni podvig ter razdelitve in druga plačila ali prejemke med njim in pridruženim podjetjem ali skupnim podvigom.
D21 Paragraph 50(b) is deleted.
D21 Izbriše se 50.(b) člen.
D22 Paragraph 57 is added as follows:
D22 Doda se 57. člen:
D23 [Not applicable to requirements]
D23 [Ne velja za zahteve.]
D24 [Not applicable to requirements]
D24 [Ne velja za zahteve.]
D25 Paragraph 39 is amended as follows:
D25 Spremeni se 39. člen:
An entity shall recognise a deferred tax liability for all taxable temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint arrangements, except to the extent that both of the following conditions are satisfied:
Podjetje mora pripoznati odloženo obveznost za davek za vse obdavčljive začasne razlike, ki so povezane s finančnimi naložbami v odvisna podjetja, podružnice in pridružena podjetja ter deleže v skupnih aranžmajih, razen če sta izpolnjena naslednja pogoja:
the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and
obvladujoče podjetje, naložbenik, sopodvižnik ali soizvajalec je sposoben obvladovati čas odprave začasne razlike ter
D26 Paragraph 43 is amended as follows:
D26 Spremeni se 43. člen:
43 The arrangement between the parties to a joint arrangement usually deals with the distribution of the profits and identifies whether decisions on such matters require the consent of all the parties or a group of the parties.
43 Z aranžmajem med strankami skupnega aranžmaja se običajno obravnava razdelitev dobička in določi, ali je za odločitve o takšnih zadevah potrebno soglasje vseh strank ali skupine strank.
When the joint venturer or joint operator can control the timing of the distribution of its share of the profits of the joint arrangement and it is probable that its share of the profits will not be distributed in the foreseeable future, a deferred tax liability is not recognised.
Kadar lahko sopodvižnik ali soizvajalec obvladuje čas razdelitve svojega deleža dobička iz skupnega aranžmaja in je verjetno, da njegov delež dobička ne bo razdeljen v predvidljivi prihodnosti, se odložena obveznost za davek ne pripozna.
D27 Paragraph 98A is added as follows:
D27 Doda se 98.A člen:
IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 2, 15, 18(e), 24, 38, 39, 43–45, 81(f), 87 and 87C.
Z MSRP 11 Skupni aranžmaji, ki je bil izdan maja 2011, so bili spremenjeni 2., 15., 18.(e), 24., 38., 39., 43.–45., 81.(f), 87. in 87.C člen.
An entity shall apply those amendments when it applies IFRS 11.
Podjetje mora uporabiti navedene spremembe, kadar uporablja MSRP 11.
D28 [Not applicable to requirements]
D28 [Ne velja za zahteve.]
D29 Paragraph 41 is added as follows:
D29 Doda se 41. člen:
41 IFRS 11 Joint Arrangements, issued in May 2011, amended paragraph 6(b).
41 Z MSRP 11 Skupni aranžmaji, ki je bil izdan maja 2011, je bil spremenjen 6.(b) člen.
D30 [Not applicable to requirements]
D30 [Ne velja za zahteve.]
D31 In paragraphs 3(b) and 44 ‘proportionate consolidation’ and in paragraph 33 ‘proportionately consolidated’ are deleted.
D31 Izbriše se „sorazmerna konsolidacija“ v 3.(b) členu in 44. členu ter „sorazmerno konsolidirano“ v 33. členu.
D32 In paragraph 45, ‘IAS 31 Interests in Joint Ventures’ is deleted.
D32 V 45. členu se izbriše „MRS 31 Deleži v skupnih podvigih“.
D33 In paragraph 46 the last sentence is amended as follows:
D33 Zadnji stavek 46. člena se spremeni:
46 … The same approach is used in applying the equity method to associates and joint ventures in accordance with IAS 28 (as amended in 2011).
46 … Enak pristop se uporabi pri uporabi kapitalske metode za pridružena podjetja in skupne podvige v skladu z MRS 28 (kakor je bil spremenjen leta 2011).
D34 Paragraph 48A is amended as follows:
D34 Spremeni se 48.A člen:
In addition to the disposal of an entity’s entire interest in a foreign operation, the following partial disposals are accounted for as disposals:
Poleg odtujitve celotnega deleža podjetja v poslovanju v tujini se kot odtujitve obračunajo naslednje delne odtujitve:
when the partial disposal involves the loss of control of a subsidiary that includes a foreign operation, regardless of whether the entity retains a non-controlling interest in its former subsidiary after the partial disposal; and
če delna odtujitev vključuje izgubo obvladovanja odvisnega podjetja, ki vključuje poslovanje v tujini, ne glede na to, ali podjetje po delni odtujitvi ohrani neobvladujoči delež v svojem nekdanjem odvisnem podjetju, in
when the retained interest after the partial disposal of an interest in a joint arrangement or a partial disposal of an interest in an associate that includes a foreign operation is a financial asset that includes a foreign operation.
kadar je ohranjeni delež po delni odtujitvi deleža v skupnem aranžmaju ali delni odtujitvi deleža v pridruženem podjetju, ki vključuje poslovanje v tujini, finančno sredstvo, ki vključuje poslovanje v tujini.
D35 Paragraph 60F is added as follows:
D35 Doda se 60.F člen:
D36 Paragraph 3 is amended as follows:
D36 Spremeni se 3. člen:
This Standard requires disclosure of related party relationships, transactions and outstanding balances, including commitments, in the consolidated and separate financial statements of a parent or investors with joint control of, or significant influence over, an investee presented in accordance with IFRS 10 Consolidated Financial Statements or IAS 27 Separate Financial Statements.
Ta standard v skladu z MSRP 10 Konsolidirani računovodski izkazi ali MRS 27 Ločeni računovodski izkazi zahteva razkritje razmerij, transakcij in neporavnanih obveznosti, vključno z obvezami, med povezanimi strankami v konsolidiranih in ločenih računovodskih izkazih obvladujočega podjetja ali naložbenikov s skupnim obvladovanjem podjetja, v katero naloži investiranec, ali pomembnim vplivom v njem.
D37 Paragraph 19 is amended as follows:
D37 Spremeni se 19. člen:
The disclosures required by paragraph 18 shall be made separately for each of the following categories:
Razkritja iz 18. člena morajo biti navedena ločeno za vsako od spodaj navedenih skupin:
the parent;
obvladujoče podjetje;
entities with joint control of, or significance influence over, the entity;
podjetja s skupnim obvladovanjem podjetja ali pomembnim vplivom v njem;
subsidiaries;…
odvisna podjetja; …
D38 Paragraph 25 is amended as follows:
D38 Spremeni se 25. člen:
A reporting entity is exempt from the disclosure requirements of paragraph 18 in relation to related party transactions and outstanding balances, including commitments, with:
Poročajoče podjetje je izvzeto iz zahtev po razkritju iz 18. člena v zvezi s transakcijami in neporavnanimi obveznostmi, vključno z obvezami, med povezanimi strankami, če je povezana stranka:
a government that has control, or joint control of, or significance influence over, the reporting entity; and
vlada, ki obvladuje poročajoče podjetje ali ga skupaj obvladuje ali ima pomemben vpliv v njem, in
another entity that is a related party because the same government has control, or joint control of, or significance influence over, both the reporting entity and the other entity.
drugo podjetje, ki je povezana stranka, ker ista vlada obvladuje poročajoče podjetje in to drugo podjetje ali ju skupaj obvladuje ali ima v obeh pomemben vpliv;
D39 Paragraph 28A is added as follows:
D39 Doda se 28.A člen:
D40 Paragraph 4(a) is amended as follows:
D40 Spremeni se 4.(a) člen:
However, in some cases, IAS 27 or IAS 28 permits an entity to account for an interest in a subsidiary, associate or joint venture using IAS 39; …
Vendar je v skladu z MRS 27 ali MRS 28 v nekaterih primerih podjetju dovoljeno, da obračuna delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MRS 39; …
D41 Paragraph 97I is added as follows:
D41 Doda se 97.I člen:
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 4(a) and AG29.
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, sta bila spremenjena 4.(a) in AG29. člen.
D42 Paragraph 40 and A11 are amended and paragraph 74B is added as follows:
D42 Spremenita se 40. in A11. člen, doda pa se 74.B člen:
40 A subsidiary, joint venture or associate may issue to parties other than the parent or investors with joint control of, or significant influence over, the investee potential ordinary shares that are convertible into either ordinary shares of the subsidiary, joint venture or associate, or ordinary shares of the parent or investors with joint control of, or significant influence (the reporting entity) over, the investee.
40 Odvisno podjetje, skupni podvig ali pridruženo podjetje lahko strankam, ki niso obvladujoče podjetje ali naložbeniki s skupnim obvladovanjem podjetja, v katero naloži investiranec, ali pomembnim vplivom nanj, izda potencialne navadne delnice, ki so zamenljive v navadne delnice odvisnega podjetja, skupnega podviga ali pridruženega podjetja ali navadne delnice obvladujočega podjetja ali naložbenikov s skupnim obvladovanjem podjetja, v katero naloži investiranec, ali pomembnim vplivom (poročajočega podjetja) v njem.
If these potential ordinary shares of the subsidiary, joint venture or associate have a dilutive effect on the basic earnings per share of the reporting entity, they are included in the calculation of diluted earnings per share.
Če imajo te potencialne navadne delnice odvisnega podjetja, skupnega podviga ali pridruženega podjetja popravljalni učinek na osnovni čisti dobiček na delnico poročajočega podjetja, se vključijo v izračun popravljenega čistega dobička na delnico.
A11 Potential ordinary shares of a subsidiary, joint venture or associate convertible into either ordinary shares of the subsidiary, joint venture or associate, or ordinary shares of the parent, or investors with joint control of, or significant influence (the reporting entity) over, the investee are included in the calculation of diluted earnings per share as follows: …
A11 Potencialne navadne delnice odvisnega podjetja, skupnega podviga ali pridruženega podjetja, ki so zamenljive v navadne delnice obravnavanega odvisnega podjetja, skupnega podviga ali pridruženega podjetja ali navadne delnice obvladujočega podjetja ali naložbenikov s skupnim obvladovanjem podjetja, v katero naloži investiranec, ali pomembnim vplivom (poročajočega podjetja) v njem, so vključene v izračun popravljenega čistega dobička na delnico, kot sledi: …
D43 Paragraph 140H is added as follows:
D43 Doda se 140.H člen:
D44 Paragraph 3(e) is amended as follows:
D44 Spremeni se 3.(e) člen:
D45 Paragraph 130F is added as follows:
D45 Doda se 130.F člen.
D46 Paragraph 2(a) is amended as follows:
D46 Spremeni se 2.(a) člen:
those interests in subsidiaries, associates and joint ventures that are accounted for in accordance with IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements or IAS 28 Investments in Associates and Joint Ventures.
deleže v odvisnih podjetjih, pridruženih podjetjih in skupnih podvigih, ki se obračunajo v skladu z MSRP 10 Konsolidirani računovodski izkazi, MRS 27 Ločeni računovodski izkazi ali MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige.
However, entities shall apply this Standard to an interest in a subsidiary, associate or joint venture that according to IAS 27 or IAS 28 is accounted for under this Standard.
Vendar morajo podjetja uporabljati ta standard za delež v odvisnem podjetju, pridruženem podjetju ali skupnemu podvigu, ki se v skladu z MRS 27 ali MRS 28 obračunava po tem standardu.
D47 Paragraphs AG3 and AG4I(a) are amended as follows:
D47 Spremenita se AG3. in AG4.I(a) člen:
Sometimes, an entity makes what it views as a ‘strategic investment’ in equity instruments issued by another entity, with the intention of establishing or maintaining a long-term operating relationship with the entity in which the investment is made.
Včasih podjetje izvede tako imenovano „strateško finančno naložbo“ v kapitalske instrumente, ki jih je izdalo drugo podjetje, da bi vzpostavilo ali ohranilo dolgoročno poslovno povezavo z njim.
The investor or joint venturer entity uses IAS 28 to determine whether the equity method of accounting is appropriate for such an investment.
Naložbenik ali sopodvižnik uporabi MRS 28, da bi ugotovil, ali je kapitalska metoda obračuna ustrezna za takšno finančno naložbo.
If the equity method is not appropriate, the entity applies this Standard to that strategic investment.
Če kapitalska metoda ni primerna, podjetje za to strateško finančno naložbo uporabi ta standard.
I(a) The entity is a venture capital organisation, mutual fund, unit trust or similar entity whose business is investing in financial assets with a view to profiting from their total return in the form of interest or dividends and changes in fair value.
I(a) Podjetje je organizacija tveganega kapitala, vzajemni sklad, naložbeni sklad z enotami ali podobno podjetje, katerega poslovanje je investiranje v finančna sredstva z namenom imeti dobiček od njihovega celotnega donosa v obliki deleža ali dividend in sprememb poštene vrednosti.
IAS 28 allows such investments to be measured at fair value through profit or loss in accordance with this Standard.
MRS 28 omogoča, da se takšne finančne naložbe merijo po pošteni vrednosti prek poslovnega izida v skladu s tem standardom.
An entity may apply the same accounting policy to other investments managed on a total return basis but over which its influence is insufficient for them to be within the scope of IAS 28.
Podjetje lahko uporablja isto računovodsko usmeritev za druge finančne naložbe, ki jih upravlja na podlagi celotnega donosa, vendar njegov vpliv nanje ni dovolj velik, da bi spadale na področje uporabe MRS 28.
D48 Paragraph 103P is added as follows:
D48 Doda se 103.P člen:
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 2(a), 15, AG3, AG36–AG38 and AG4I(a).
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, so bili spremenjeni 2.(a), 15., AG3., AG36.–AG38. in AG4.I(a) člen.
D49 Paragraphs 8 and 9 are amended as follows:
D49 Spremenita se 8. in 9. člen:
8 The contributor shall determine whether it has control or joint control of, or significance influence over, the fund by reference to IFRS 10, IFRS 11 and IAS 28.
8 Vlagatelj mora določiti, ali obvladuje, skupaj obvladuje ali ima pomemben vpliv v skladu s sklicevanjem na MSRP 10, MSRP 11 in MRS 28.
9 If a contributor does not have control or joint control of, or significance influence over, the fund, the contributor shall recognise the right to receive reimbursement from the fund as a reimbursement in accordance with IAS 37.
9 Če vlagatelj ne obvladuje, ne obvladuje skupaj ali nima pomembnega vpliva v skladu, pripozna pravico, da prejme povračilo iz sklada kot povračilo v skladu z MRS 37.
This reimbursement shall be measured at the lower of:
To povračilo se mora meriti po nižjem od naslednjih zneskov:
D50 Paragraph 14B is added as follows:
D50 Doda se 14.B člen:
Reassessment of Embedded Derivatives
Ponovna ocena vstavljenih izpeljanih finančnih instrumentov
D51 [Not applicable to requirements]
D51 [Ne velja za zahteve.]
D52 Paragraph 12 is added as follows:
D52 Doda se 12. člen:
12 IFRS 11, issued in May 2011, amended paragraph 5(c).
12 Z MSRP 11, ki je bil izdan maja 2011, je bil spremenjen 5.(c) člen.
Hedges of a Net Investment in a Foreign Operation
Varovanja čistih finančnih naložb v poslovanje v tujini pred tveganjem
D53 The footnote to paragraph 2 is amended as follows:
D53 Opomba k 2. členu se spremeni:
* This will be the case for consolidated financial statements, financial statements in which investments such as associates or joint ventures are accounted for using the equity method and financial statements that include a branch or a joint operation as defined in IFRS 11 Joint Arrangements.
* To velja za konsolidirane računovodske izkaze, računovodske izkaze, v katerih se finančne naložbe, kot so pridružena podjetja ali skupni podvigi, obračunajo z uporabo kapitalske metode, in računovodske izkaze, ki vključujejo podružnico ali skupno dejavnost v skladu z MSRP 11 Skupni aranžmaji.
INTERNATIONAL FINANCIAL REPORTING STANDARD 12
MEDNARODNI STANDARD RAČUNOVODSKEGA POROČANJA 12
The objective of this IFRS is to require an entity to disclose information that enables users of its financial statements to evaluate:
Cilj tega MSRP je zahteva, da podjetje razkrije informacije, ki uporabnikom njegovih računovodskih izkazov omogočijo oceno:
the nature of, and risks associated with, its interests in other entities; and
vrste njegovih deležev v drugih podjetjih in z njimi povezanih tveganj ter
the effects of those interests on its financial position, financial performance and cash flows.
učinka teh deležev na finančni položaj, finančno uspešnost in denarne tokove podjetja.
2 To meet the objective in paragraph 1, an entity shall disclose:
2 Za doseganje cilja iz 1. člena mora podjetje razkriti: