natgillin/translations-raw huggingface dataset:
C3C Before the date that IFRS 13 Fair Value Measurement is adopted, an investment entity shall use the fair value amounts that were previously reported to investors or to management, if those amounts represent the amount for which the investment could have been exchanged between knowledgeable, willing parties in an arm’s length transaction at the date of the valuation.
C3C Pred datumom sprejetja MSRP 13 Merjenje poštene vrednosti naložbeno podjetje uporablja zneske poštenih vrednosti, ki so se prej poročali naložbenikom ali poslovodstvu, če ti zneski predstavljajo znesek, za katerega bi se lahko finančna naložba zamenjala med dobro obveščenima in voljnima strankama v transakciji, skladni z neodvisnim tržnim načelom, na datum vrednotenja.
C3D If measuring an investment in a subsidiary in accordance with paragraphs C3B–C3C is impracticable (as defined in IAS 8), an investment entity shall apply the requirements of this IFRS at the beginning of the earliest period for which application of paragraphs C3B–C3C is practicable, which may be the current period.
C3D Če merjenje finančne naložbe v odvisno podjetje v skladu s C3.B–C3.C členom ni izvedljivo (kot je opredeljeno v MRS 8), naložbeno podjetje uporabi zahteve tega MSRP na začetku prvega obdobja, za katero je uporaba C3.B–C3.C člena izvedljiva, pri čemer je to lahko tekoče obdobje.
The investor shall retrospectively adjust the annual period that immediately precedes the date of initial application, unless the beginning of the earliest period for which application of this paragraph is practicable is the current period.
Naložbenik prilagodi za nazaj letno obdobje neposredno pred datumom začetne uporabe, razen če je začetek prvega obdobja, za katero je uporaba tega člena izvedljiva, tekoče obdobje.
If this is the case, the adjustment to equity shall be recognised at the beginning of the current period.
V tem primeru se prilagoditev lastniškega kapitala pripozna na začetku tekočega obdobja.
C3E If an investment entity has disposed of, or has lost control of, an investment in a subsidiary before the date of initial application of this IFRS, the investment entity is not required to make adjustments to the previous accounting for that subsidiary.
C3E Če je naložbeno podjetje odtujilo ali izgubilo obvladovanje finančne naložbe v odvisno podjetje pred datumom začetne uporabe tega MSRP, mu ni treba opraviti prilagoditev prejšnjega obračunavanja za tako odvisno podjetje.
C3F If an entity applies the Investment Entities amendments for a period later than when it applies IFRS 10 for the first time, references to ‘the date of initial application’ in paragraphs C3A–C3E shall be read as ‘the beginning of the annual reporting period for which the amendments in Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, are applied for the first time.’
C3F Če podjetje uporablja spremembe Naložbena podjetja za obdobje, ki je poznejše od tistega, za katero prvič uporablja MSRP 10, sklicevanja na „datum začetne uporabe“ v C3.A–C3.E členu pomenijo „začetek letnega poročevalskega obdobja, za katero se spremembe Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdane oktobra 2012, prvič uporabijo.“
In Appendix C, paragraph C6A is amended.
V Prilogi C se spremeni C6.A člen.
C6A Notwithstanding the references to the annual period immediately preceding the date of initial application (the ‘immediately preceding period’) in paragraphs C3B–C5A, an entity may also present adjusted comparative information for any earlier periods presented, but is not required to do so.
C6A Ne glede na sklicevanja na letno obdobje neposredno pred datumom začetne uporabe („prvo predhodno obdobje“) v C3.B–C5.A členu lahko podjetje predstavi tudi prilagojene primerjalne informacije za katera koli predstavljena prejšnja obdobja, vendar pa tega ni zavezano storiti.
If an entity does present adjusted comparative information for any earlier periods, all references to the ‘immediately preceding period’ in paragraphs C3B–C5A shall be read as the ‘earliest adjusted comparative period presented’.
Če podjetje predstavi prilagojene primerjalne informacije za katera koli prejšnja obdobja, vsa sklicevanja na „prvo predhodno obdobje“ v C3.B–C5.A členu pomenijo „prvo predstavljeno prilagojeno primerjalno obdobje“.
Consequential amendments to other Standards
Posledične spremembe drugih standardov
This appendix sets out amendments to other Standards that are a consequence of the IASB issuing Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27).
V tej prilogi so opisane spremembe drugih standardov, ki so posledica izdaje sprememb Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27) s strani IASB.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2014.
Podjetje navedene spremembe uporablja za letna obdobja, ki se začnejo 1. januarja 2014 ali pozneje.
Earlier application of Investment Entities is permitted.
Uporaba sprememb Naložbena podjetja pred tem datumom je dovoljena.
If an entity applies those amendments earlier it shall apply all amendments included in Investment Entities at the same time.
Če podjetje navedene spremembe uporabi pred tem datumom, vse spremembe, vključene v Naložbena podjetja, uporablja hkrati.
Paragraph 39T is added.
Doda se 39.T člen.
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs D16, D17 and Appendix C and added a heading and paragraphs E6–E7.
Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdano oktobra 2012, spremenjeni D16. in D17. člen in Priloga C ter dodani naslov in E6.–E7. člen.
If an entity applies those amendments earlier it shall also apply all amendments included in Investment Entities at the same time.
Če podjetje navedene spremembe uporabi pred tem datumom, vse spremembe, vključene v Naložbena podjetja, uporablja hkrati.
Appendix C is amended.
Spremeni se Priloga C.
An entity shall apply the following requirements to business combinations that the entity recognised before the date of transition to IFRSs.
Podjetje naslednje zahteve uporablja za poslovne združitve, ki jih pripozna pred datumom prehoda na MSRP.
This Appendix should only be applied to business combinations within the scope of IFRS 3 Business Combinations.
Ta priloga bi se morala uporabljati samo za poslovne združitve, ki so znotraj področja uporabe MSRP 3 Poslovne združitve.
In Appendix D, paragraphs D16–D17 are amended.
V Prilogi D se spremenita D16.–D17. člen.
D16 If a subsidiary becomes a first-time adopter later than its parent, the subsidiary shall, in its financial statements, measure its assets and liabilities at either:
D16 Če odvisno podjetje prvič uporabi standarde pozneje kot njegovo obvladujoče podjetje, mora odvisno podjetje v računovodskih izkazih svoja sredstva in obveznosti izmeriti bodisi po:
the carrying amounts that would be included in the parent’s consolidated financial statements, based on the parent’s date of transition to IFRSs, if no adjustments were made for consolidation procedures and for the effects of the business combination in which the parent acquired the subsidiary (this election is not available to a subsidiary of an investment entity, as defined in IFRS 10, that is required to be measured at fair value through profit or loss); or
knjigovodskih vrednostih, ki bi bile vključene v konsolidirane računovodske izkaze obvladujočega podjetja na podlagi datuma prehoda obvladujočega podjetja na MSRP, če niso bile opravljene nobene prilagoditve za postopke konsolidacije in za učinke poslovne združitve, v kateri je obvladujoče podjetje prevzelo odvisno (ta možnost ni na voljo za odvisno podjetje naložbenega podjetja, kot je opredeljeno v MSRP 10, ki se mora meriti po pošteni vrednosti prek poslovnega izida); ali
D17 However, if an entity becomes a first-time adopter later than its subsidiary (or associate or joint venture) the entity shall, in its consolidated financial statements, measure the assets and liabilities of the subsidiary (or associate or joint venture) at the same carrying amounts as in the financial statements of the subsidiary (or associate or joint venture), after adjusting for consolidation and equity accounting adjustments and for the effects of the business combination in which the entity acquired the subsidiary.
D17 Če podjetje prvič uporabi MSRP pozneje kot njegovo odvisno podjetje (ali pridruženo podjetje ali skupni podvig), podjetje v konsolidiranih računovodskih izkazih meri sredstva in obveznosti odvisnega podjetja (ali pridruženega podjetja ali skupnega podviga) po istih knjigovodskih vrednostih kot v računovodskih izkazih odvisnega podjetja (ali pridruženega podjetja ali skupnega podviga), po prilagoditvi za konsolidacijo in prilagoditvi obračunavanja lastniškega kapitala ter prilagoditvi za učinke poslovne združitve, v kateri je obvladujoče podjetje prevzelo odvisno podjetje.
In Appendix E, after paragraph E5, a heading and paragraphs E6–E7 are added.
V Prilogi E se za E5. členom dodajo naslov in E6.–E7. člen.
Investment entities
Naložbena podjetja
E6 A first-time adopter that is a parent shall assess whether it is an investment entity, as defined in IFRS 10, on the basis of the facts and circumstances that exist at the date of transition to IFRSs.
E6 Obvladujoče podjetje, ki prvič uporablja MSRP, presodi, ali je naložbeno podjetje, kot je opredeljeno v MSRP 10, na osnovi dejstev in okoliščin, ki obstajajo na datum prehoda na MSRP.
Consequently, the references in those paragraphs shall be read as the date of transition to IFRSs.
Posledično sklicevanja v navedenih členih pomenijo datum prehoda na MSRP.
Paragraph 7 is amended and paragraphs 2A and 64G are added.
Spremeni se 7. člen ter dodata 2.A in 64.G člen.
The requirements of this Standard do not apply to the acquisition by an investment entity, as defined in IFRS 10 Consolidated Financial Statements, of an investment in a subsidiary that is required to be measured at fair value through profit or loss.
Zahteve tega standarda se ne uporabljajo za prevzem finančne naložbe v odvisno podjetje, ki se mora meriti po pošteni vrednosti prek poslovnega izida, s strani naložbenega podjetja, kot je opredeljeno v MSRP 10 Konsolidirani računovodski izkazi.
7 The guidance in IFRS 10 shall be used to identify the acquirer …
7 Napotki v MSRP 10 se uporabijo za določitev prevzemnika …
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraph 7 and added paragraph 2A.
Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdano oktobra 2012, spremenjen 7. člen in dodan 2.A člen.
If an entity applies these amendments earlier it shall also apply all amendments included in Investment Entities at the same time.
Če podjetje navedene spremembe uporabi pred tem datumom, vse spremembe, vključene v Naložbena podjetja, uporablja hkrati.
IFRS 7 Financial Instruments: Disclosures
MSRP 7 Finančni instrumenti: razkritja
Paragraph 3 is amended and paragraph 44X is added.
Spremeni se 3. člen in doda 44.X člen.
However, in some cases, IFRS 10, IAS 27 or IAS 28 require or permits an entity to account for an interest in a subsidiary, associate or joint venture using IFRS 9; in those cases, entities shall apply the requirements of this IFRS and, for those measured at fair value, the requirements of IFRS 13 Fair Value Measurement.
MSRP 10, MRS 27 ali MRS 28 pa v nekaterih primerih od podjetja zahtevajo ali mu dopuščajo obračunavanje deleža v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MSRP 9; v takih primerih podjetja uporabljajo zahteve tega MSRP, za deleže, merjene po pošteni vrednosti, pa zahteve iz MSRP 13 Merjenje poštene vrednosti.
Entities shall also apply this IFRS to all derivatives linked to interests in subsidiaries, associates or joint ventures unless the derivative meets the definition of an equity instrument in IAS 32.
Podjetja ta MSRP prav tako uporabljajo za vse izpeljane finančne instrumente, povezane z deleži v odvisnih podjetjih, pridruženih podjetjih ali skupnih podvigih, razen če izpeljan finančni instrument ustreza opredelitvi kapitalskega instrumenta iz MRS 32.
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraph 3.
Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdano oktobra 2012, spremenjen 3. člen.
An entity shall apply that amendment for annual periods beginning on or after 1 January 2014.
Podjetje navedeno spremembo uporablja za letna obdobja, ki se začnejo 1. januarja 2014 ali pozneje.
If an entity applies that amendment earlier it shall also apply all amendments included in Investment Entities at the same time.
Če podjetje navedeno spremembo uporabi pred tem datumom, vse spremembe, vključene v Naložbena podjetja, uporablja hkrati.
Paragraphs 42A and 42B are amended and paragraphs 40A and 58 are added.
Spremenita se 42.A in 42.B člen ter dodata 40.A in 58. člen.
An investment entity, as defined in IFRS 10 Consolidated Financial Statements, need not apply paragraphs 40(c) or 40(d) to an investment in a subsidiary that is required to be measured at fair value through profit or loss.
Naložbenemu podjetju, kot je opredeljeno v MSRP 10 Konsolidirani računovodski izkazi, ni treba uporabljati 40.(c) ali 40.(d) člena za finančno naložbo v odvisno podjetje, ki jo je treba meriti po pošteni vrednosti prek poslovnega izida.
Cash flows arising from changes in ownership interests in a subsidiary that do not result in a loss of control shall be classified as cash flows from financing activities, unless the subsidiary is held by an investment entity, as defined in IFRS 10, and is required to be measured at fair value through profit or loss.
Denarni tokovi, ki izhajajo iz sprememb lastniških deležev v odvisnem podjetju, ki ne privedejo do izgube obvladovanja, se razvrstijo kot denarni tokovi iz dejavnosti financiranja, razen če finančno naložbo v odvisno podjetje drži naložbeno podjetje, kot je opredeljeno v MSRP 10, in jo je treba meriti po pošteni vrednosti prek poslovnega izida.
Changes in ownership interests in a subsidiary that do not result in a loss of control, such as the subsequent purchase or sale by a parent of a subsidiary’s equity instruments, are accounted for as equity transactions (see IFRS 10, unless the subsidiary is held by an investment entity and is required to be measured at fair value through profit or loss.
Spremembe lastniških deležev v odvisnem podjetju, ki ne privedejo do izgube obvladovanja, kot je naknaden nakup ali prodaja kapitalskih instrumentov odvisnega podjetja s strani obvladujočega podjetja, se obračunajo kot transakcije z lastniškim kapitalom (glej MSRP 10, razen če finančno naložbo v odvisno podjetje drži naložbeno podjetje in jo je treba meriti po pošteni vrednosti prek poslovnega izida).
Accordingly, the resulting cash flows are classified in the same way as other transactions with owners described in paragraph 17.
Skladno s tem se nastali denarni tokovi razvrstijo na enak način kot druge transakcije z lastniki, opisane v 17. členu.
58 Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs 42A and 42B and added paragraph 40A.
58 Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdano oktobra 2012, spremenjena 42.A in 42.B člen ter dodan 40.A člen.
Paragraphs 58 and 68C are amended and paragraph 98C is added.
Spremenita se 58. in 68.C člen ter doda 98.C člen.
58 Current and deferred tax shall be recognised as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from:
58 Odmerjeni in odloženi davek se morata pripoznati kot prihodek ali kot odhodek ter se vključiti v poslovni izid v obdobju, razen če davek izvira iz:
a business combination (other than the acquisition by an investment entity, as defined in IFRS 10 Consolidated Financial Statements, of a subsidiary that is required to be measured at fair value through profit or loss) (see paragraphs 66 to 68).
poslovne združitve (razen iz prevzema odvisnega podjetja, ki ga je treba meriti po pošteni vrednosti prek poslovnega izida, s strani naložbenega podjetja, kot je opredeljeno v MSRP 10 Konsolidirani računovodski izkazi (glej 66. do 68. člen)).
As noted in paragraph 68A, the amount of the tax deduction (or estimated future tax deduction, measured in accordance with paragraph 68B) may differ from the related cumulative remuneration expense.
Kot je navedeno v členu 68A, se lahko znesek davčne olajšave (ali ocenjene bodoče davčne olajšave, merjene v skladu s členom 68B) razlikuje od povezanih kumulativnih odhodkov zaslužka.
Paragraph 58 of the Standard requires that current and deferred tax should be recognised as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from (a) a transaction or event that is recognised, in the same or a different period, outside profit or loss, or (b) a business combination (other than the acquisition by an investment entity of a subsidiary that is required to be measured at fair value through profit or loss).
člen standarda zahteva, da se odmerjeni in odloženi davek pripoznata kot prihodek ali odhodek in vključita v izkaz poslovnega izida za obdobje, razen če davek izvira iz (a) transakcije ali drugega poslovnega dogodka, ki je pripoznan izven poslovnega izida v istem ali drugem obdobju, ali (b) poslovne združitve (razen iz prevzema odvisnega podjetja, ki ga je treba meriti po pošteni vrednosti prek poslovnega izida, s strani naložbenega podjetja).
If the amount of the tax deduction (or estimated future tax deduction) exceeds the amount of the related cumulative remuneration expense, this indicates that the tax deduction relates not only to remuneration expense but also to an equity item.
Če znesek davčne olajšave (ali ocenjene prihodnje davčne olajšave) presega znesek povezanih kumulativnih odhodkov za plače, to kaže, da se davčna olajšava ne nanaša samo na odhodke za plače, temveč tudi na postavko lastniškega kapitala.
In this situation, the excess of the associated current or deferred tax should be recognised directly in equity.
V tem primeru je treba presežek povezanega odmerjenega ali odloženega davka pripoznati neposredno v lastniškem kapitalu.
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs 58 and 68C.
Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdano oktobra 2012, spremenjena 58. in 68.C člen.
Paragraphs 4 and 9 are amended and paragraph 28B is added.
Spremenita se 4. in 9. člen ter doda 28.B člen.
Intragroup related party transactions and outstanding balances are eliminated, except for those between an investment entity and its subsidiaries measured at fair value through profit or loss, in the preparation of consolidated financial statements of the group.
Transakcije in neporavnane obveznosti med povezanimi strankami znotraj skupine, razen tistih med naložbenim podjetjem in njegovimi odvisnimi podjetji, merjenih po pošteni vrednosti prek poslovnega izida, se ne vključijo v konsolidirane računovodske izkaze skupine podjetij.
The terms ‘control’ and ‘investment entity’, ‘joint control’, and ‘significant influence’ are defined in IFRS 10, IFRS 11 Joint Arrangements and IAS 28 Investments in Associates and Joint Ventures respectively and are used in this Standard with the meanings specified in those IFRSs.
Pojmi „obvladovanje“, „naložbeno podjetje“, „skupno obvladovanje“ in „pomemben vpliv“ so opredeljeni v MSRP 10, MSRP 11 Skupni aranžmaji in MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige ter se v tem standardu uporabljajo v smislu iz navedenih MSRP.
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs 4 and 9.
Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdano oktobra 2012, spremenjena 4. in 9. člen.
Paragraph 4 is amended and paragraph 97N is added.
Spremeni se 4. člen in doda 97.N člen.
4 This Standard shall be applied by all entities to all types of financial instruments except:
4 Ta standard morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
However, in some cases, IFRS 10, IAS 27 or IAS 28 require or permits an entity to account for an interest in a subsidiary, associate or joint venture using IFRS 9; in those cases, entities shall apply the requirements of this Standard.
MSRP 10, MRS 27 ali MRS 28 pa v nekaterih primerih od podjetja zahtevajo ali mu dopuščajo obračunavanje deleža v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MSRP 9; v teh primerih veljajo za podjetje zahteve iz tega standarda.
Entities shall also apply this Standard to all derivatives linked to interests in subsidiaries, associates or joint ventures.
Podjetja morajo uporabljati ta standard tudi za vse izpeljane finančne instrumente, povezane z deleži v odvisnih podjetjih, pridruženih podjetjih ali v skupnih podvigih.
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraph 4.
Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdano oktobra 2012, spremenjen 4. člen.
Paragraph 16A is amended and paragraph 54 is added.
Spremeni se 16.A člen in doda 54. člen.
New text is underlined.
Novo besedilo je podčrtano.
for entities becoming, or ceasing to be, investment entities, as defined in IFRS 10 Consolidated Financial Statements, the disclosures in IFRS 12 Disclosure of Interests in Other Entities paragraph 9B.
za podjetja, ki postanejo ali prenehajo biti naložbena podjetja, kot je opredeljeno v MSRP 10 Konsolidirani računovodski izkazi, razkritja iz 9.B člena MSRP 12 Razkritje deležev v drugih podjetjih.
54 Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, added paragraph 16A.
54 Naložbena podjetja (spremembe MSRP 10, MSRP 12 in MRS 27), izdano oktobra 2012, dodan 16.A člen.
Paragraphs 2 and 80 are amended and paragraph 103R is added.
Spremenita se 2. in 80. člen ter doda 103.R člen.
2 This Standard shall be applied by all entities to all types of financial instruments except:
2 Ta standard morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
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 obračunavajo 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, in some cases, IFRS 10, IAS 27 or IAS 28 require or permit an entity to account for an interest in a subsidiary, associate or joint venture in accordance with some or all of the requirements of this Standard.
MSRP 10, MRS 27 ali MRS 28 pa v nekaterih primerih od podjetja zahtevajo ali mu dopuščajo obračunavanje deleža v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu v skladu z nekaterimi ali vsemi zahtevami tega standarda.
Entities shall also apply this Standard to derivatives on an interest in a subsidiary, associate or joint venture unless the derivative meets the definition of an equity instrument of the entity in IAS 32 Financial Instruments: Presentation.
Podjetja morajo ta standard uporabljati tudi za izpeljane finančne instrumente na deleže v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu, razen če izpeljan finančni instrument ustreza opredelitvi kapitalskega instrumenta podjetja po MRS 32 Finančni instrumenti: Predstavljanje.