natgillin/translations-raw huggingface dataset:
The entity shall measure a non-current asset (or disposal group) that ceases to be classified as held for sale or as held for distribution to owners (or ceases to be included in a disposal group classified as held for sale or as held for distribution to owners) at the lower of:
Podjetje izmeri nekratkoročno sredstvo (ali skupino za odtujitev), ki ga ne razvršča več med sredstva za prodajo ali za razdelitev lastnikom (ali ni več del skupine za odtujitev, razvrščene med sredstva za prodajo ali za razdelitev lastnikom), po nižji izmed naslednjih vrednosti:
its carrying amount before the asset (or disposal group) was classified as held for sale or as held for distribution to owners, adjusted for any depreciation, amortisation or revaluations that would have been recognised had the asset (or disposal group) not been classified as held for sale or as held for distribution to owners, and
knjigovodska vrednost pred razvrstitvijo sredstva (ali skupine za odtujitev) med sredstva za prodajo ali za razdelitev lastnikom, prilagojena za morebitno amortizacijo ali prevrednotenje, ki bi bila pripoznana v primeru, da sredstvo (ali skupina za odtujitev) ne bi bilo razvrščeno med sredstva za prodajo ali za razdelitev lastnikom, ter
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 or as held for distribution to owners in profit or loss [footnote omitted] from continuing operations in the period in which the criteria in paragraphs 7–9 or 12A, respectively, are no longer met.
Podjetje takšno prilagoditev predstavi v istem naslovu izkaza vseobsegajočega donosa, kjer predstavlja morebitni dobiček ali izgubo, pripoznano v skladu s 37. členom.
Financial statements for the periods since classification as held for sale or as held for distribution to owners shall be amended accordingly if the disposal group or non-current asset that ceases to be classified as held for sale or as held for distribution to owners is a subsidiary, joint operation, joint venture, associate, or a portion of an interest in a joint venture or an associate.
Če podjetje odstrani posamezno sredstvo ali obveznost iz skupine za odtujitev, razvrščeno med sredstva za prodajo, je treba preostala sredstva in obveznosti iz skupine za odtujitev, razvrščena med sredstva za prodajo, še naprej meriti kot skupino le, če taka skupina izpolnjuje merila iz 7.–9. člena.
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.
Če podjetje odstrani posamezno sredstvo ali obveznost iz skupine za odtujitev, razvrščeno med sredstva za razdelitev lastnikom, je treba preostala sredstva in obveznosti iz skupine za odtujitev, razvrščena med sredstva za razdelitev, še naprej meriti kot skupino le, če taka skupina izpolnjuje merila iz 12.A člena.
If an entity removes an individual asset or liability from a disposal group classified as held for sale, the remaining assets and liabilities of the disposal group to be sold shall continue to be measured as a group only if the group meets the criteria in paragraphs 7–9.
Preostala nekratkoročna sredstva skupine, ki posamično izpolnjujejo kriterije za razvrstitev med sredstva za prodajo (ali za razdelitev lastnikom), se merijo ločeno po knjigovodski vrednosti oz. pošteni vrednosti, zmanjšani za stroške prodaje (ali stroške razdelitve), pri čemer se izbere vrednost, ki je nižja na ta datum.
If an entity removes an individual asset or liability from a disposal group classified as held for distribution to owners, the remaining assets and liabilities of the disposal group to be distributed shall continue to be measured as a group only if the group meets the criteria in paragraph 12A.
Vsa nekratkoročna sredstva, ki ne izpolnjujejo meril za sredstva za prodajo, se ne smejo razvrščati med sredstva za prodajo v skladu s 26. členom.
Otherwise, the remaining non-current assets of the group that individually meet the criteria to be classified as held for sale (or as held for distribution to owners) shall be measured individually at the lower of their carrying amounts and fair values less costs to sell (or costs to distribute) at that date.
Vsa nekratkoročna sredstva, ki ne izpolnjujejo meril za sredstva za razdelitev lastnikom, se ne smejo razvrščati med sredstva za razdelitev lastnikom v skladu s 26. členom.
Any non-current assets that do not meet the criteria for held for sale shall cease to be classified as held for sale in accordance with paragraph 26.
DATUM ZAČETKA VELJAVNOSTI
Any non-current assets that do not meet the criteria for held for distribution to owners shall cease to be classified as held for distribution to owners in accordance with paragraph 26.
44 L Cikel letnih izboljšav MSRP 2012–2014, ki je bil izdan septembra 2014, je spremenil 26.–29. člen ter dodal 26.A člen.
Annual Improvements to IFRSs 2012–2014 Cycle, issued in September 2014, amended paragraphs 26–29 and added paragraph 26A.
MSRP 7 Finančni instrumenti: razkritja
Earlier application is permitted.
DATUM UVELJAVITVE IN PREHOD
If an entity applies those amendments for an earlier period it shall disclose that fact.
44 R Razkritja – Pobotanje finančnih sredstev in finančnih obveznosti (spremembe MSRP 7); objavljeno v decembru 2011; dodani 13.A–13.F člen in B40.–B53. člen.
IFRS 7 Financial Instruments: Disclosures
Podjetje mora uporabljati navedene spremembe za letna obdobja, ki se začnejo 1. januarja 2013 ali pozneje.
Paragraph 44R is amended and paragraph 44AA is added.
Podjetja razkritja, ki jih zahtevajo te spremembe, podajo za nazaj.
EFFECTIVE DATE AND TRANSITION
44 AA Cikel letnih izboljšav MSRP 2012–2014, ki je bil izdan septembra 2014, je spremenil 44.R in B30. člen ter dodal B30.A člen.
Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7), issued in December 2011, added paragraphs 13A–13F and B40–B53.
Podjetje te spremembe uporablja za nazaj v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake za letna obdobja, ki se začnejo 1. januarja 2016 ali pozneje, s to izjemo, da podjetju ni treba uporabljati B30. in B30.A člena za katerokoli predstavljeno obdobje, ki se začne pred letnim obdobjem, za katero podjetje prvič uporabi te spremembe.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2013.
Uporaba sprememb 44.R, B30. in B30.A člena pred tem datumom je dovoljena.
An entity shall provide the disclosures required by those amendments retrospectively.
V Prilogi B se spremeni B30. člen ter doda B30.A člen.
Annual Improvements to IFRSs 2012–2014 Cycle, issued in September 2014, amended paragraphs 44R and B30 and added paragraph B30A.
Nadaljnja udeležba (42.C člen)
An entity shall apply those amendments retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2016, except that an entity need not apply the amendments to paragraphs B30 and B30A for any period presented that begins before the annual period for which the entity first applies those amendments.
B30 Podjetje nima nadaljnje udeležbe v prenesenem finančnem sredstvu, če kot dela prenosa ne zadrži nobene pogodbene pravice ali obveznosti iz prenesenega finančnega sredstva in ne pridobi nobene nove pogodbene pravice ali obveznosti v zvezi s prenesenim finančnim sredstvom.
Earlier application of the amendments to paragraphs 44R, B30 and B30A is permitted.
Podjetje nima nadaljnje udeležbe v prenesenem finančnem sredstvu, če nima deleža v prihodnji uspešnosti prenesenega finančnega sredstva in v nobenih okoliščinah nima odgovornosti za plačila v zvezi s prenesenim finančnim sredstvom v prihodnosti.
In Appendix B, paragraph B30 is amended and paragraph B30A is added.
Izraz „plačilo“ v tem kontekstu ne vključuje denarnih tokov prenesenega finančnega sredstva, ki jih podjetje zbere in jih je obvezano izplačati prevzemniku.
Continuing involvement (paragraph 42C)
B30 A Ko podjetje prenese finančno sredstvo, lahko zadrži pravico do upravljanja s finančnim sredstvom v zameno za plačilo provizije, ki je na primer vključena v pogodbo o upravljanju.
B30 An entity does not have a continuing involvement in a transferred financial asset if, as part of the transfer, it neither retains any of the contractual rights or obligations inherent in the transferred financial asset nor acquires any new contractual rights or obligations relating to the transferred financial asset.
Podjetje oceni pogodbo o upravljanju v skladu z navodili iz 42.C in B30. člena za odločitev o tem, ali ima podjetje zaradi pogodbe o upravljanju nadaljnjo udeležbo za namene zahtev po razkritju.
An entity does not have continuing involvement in a transferred financial asset if it has neither an interest in the future performance of the transferred financial asset nor a responsibility under any circumstances to make payments in respect of the transferred financial asset in the future.
Upravljavec bo na primer imel nadaljnjo udeležbo v prenesenem finančnem sredstvu za namene zahtev po razkritju, če je višina provizije za upravljanje odvisna od zneska ali časovnega razporeda denarnih tokov, prejetih iz prenesenega finančnega sredstva.
The term ‘payment’ in this context does not include cash flows of the transferred financial asset that an entity collects and is required to remit to the transferee.
Podobno bo upravljavec imel nadaljnjo udeležbo za namene zahtev po razkritju, če vnaprej določena provizija ne bi bila v celoti plačana zaradi neuspešnosti prenesenega finančnega sredstva.
B30A When an entity transfers a financial asset, the entity may retain the right to service that financial asset for a fee that is included in, for example, a servicing contract.
V teh primerih ima upravljavec delež v prihodnji uspešnosti prenesenega finančnega sredstva.
The entity assesses the servicing contract in accordance with the guidance in paragraphs 42C and B30 to decide whether the entity has continuing involvement as a result of the servicing contract for the purposes of the disclosure requirements.
Ta ocena ni odvisna od tega, ali se pričakuje, da bo prejeta provizija ustrezno nadomestilo podjetju za upravljanje.
For example, a servicer will have continuing involvement in the transferred financial asset for the purposes of the disclosure requirements if the servicing fee is dependent on the amount or timing of the cash flows collected from the transferred financial asset.
Posledična sprememba
Similarly, a servicer has continuing involvement for the purposes of the disclosure requirements if a fixed fee would not be paid in full because of non-performance of the transferred financial asset.
MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja
In these examples, the servicer has an interest in the future performance of the transferred financial asset.
Doda se 39.AA člen.
This assessment is independent of whether the fee to be received is expected to compensate the entity adequately for performing the servicing.
39 AA Cikel letnih izboljšav MSRP 2012–2014, ki je bil izdan septembra 2014, je dodal E4.A člen.
Consequential amendment to
Podjetje navedeno spremembo uporablja za letna obdobja, ki se začnejo 1. januarja 2016 ali pozneje.
IFRS 1 First-time Adoption of International Financial Reporting Standards
Uporaba pred tem datumom je dovoljena.
Paragraph 39AA is added.
Če podjetje uporablja to spremembo za zgodnejše obdobje, mora to razkriti.
Annual Improvements to IFRSs 2012–2014 Cycle, issued in September 2014, added paragraph E4A.
V Prilogi E se doda E4.A člen.
An entity shall apply that amendment for annual periods beginning on or after 1 January 2016.
Razkritja glede finančnih instrumentov
Earlier application is permitted.
E4 A Podjetje, ki prvikrat uporabi MSRP, lahko uporablja prehodne določbe iz 44.AA člena MSRP 7.
If an entity applies that amendment for an earlier period it shall disclose that fact.
Sprememba
In Appendix E, paragraph E4A is added.
MRS 19 Zaslužki zaposlencev
Disclosures about financial instruments
Spremeni se 83. člen ter dodata 176.–177. člen.
E4A A first-time adopter may apply the transition provisions in paragraph 44AA of IFRS 7.
Aktuarske predpostavke: diskontna mera
Amendment to
Stopnja, uporabljena pri diskontiranju obvez za pozaposlitvene zaslužke (financirane in nefinancirane), se določi z upoštevanjem tržnih donosov visoko kakovostnih obveznic delniških družb ob koncu poročevalnega obdobja.
IAS 19 Employee Benefits
Pri valutah, za katere ni razvitega trga takšnih visoko kakovostnih podjetniških obveznic, se uporabi tržni donos (ob koncu poročevalnega obdobja) državnih obveznic, denominiranih v tej valuti.
Paragraph 83 is amended and paragraphs 176–177 are added.
Valuta in plačilni rok obveznic delniških družb ali države sta v skladu z valuto in ocenjenim plačilnim rokom obvez za pozaposlitvene zaslužke.
Actuarial assumptions: discount rate
PREHOD IN DATUM UVELJAVITVE
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on high quality corporate bonds.
Cikel letnih izboljšav MSRP 2012–2014, ki je bil izdan septembra 2014, je spremenil 83. člen ter dodal 177. člen.
For currencies for which there is no deep market in such high quality corporate bonds, the market yields (at the end of the reporting period) on government bonds denominated in that currency shall be used.
Podjetje uporablja spremembo v 176. členu od začetka najzgodnejšega primerjalnega obdobja, predstavljenega v prvih računovodskih izkazih, v katerih podjetje uporabi to spremembo.
The currency and term of the corporate bonds or government bonds shall be consistent with the currency and estimated term of the post-employment benefit obligations.
Vse začetne prilagoditve, ki izhajajo iz uporabe spremembe, se pripoznajo v zadržanem dobičku na začetku tega obdobja.
TRANSITION AND EFFECTIVE DATE
MRS 34 Medletno računovodsko poročanje
Annual Improvements to IFRSs 2012–2014 Cycle, issued in September 2014, amended paragraph 83 and added paragraph 177.
Spremeni se 16.A člen ter doda 56. člen.
An entity shall apply the amendment in paragraph 176 from the beginning of the earliest comparative period presented in the first financial statements in which the entity applies the amendment.
Druga razkritja
Any initial adjustment arising from the application of the amendment shall be recognised in retained earnings at the beginning of that period.
Poleg razkritja pomembnih dogodkov in transakcij v skladu s 15.–15.C členom podjetje v pojasnila k vmesnim računovodskim izkazom ali drugje v vmesnem računovodskem poročilu vključi naslednje informacije.
IAS 34 Interim Financial Reporting
Naslednja razkritja se podajo bodisi v vmesnih računovodskih izkazih ali pa vključijo s sklicevanji iz vmesnih računovodskih izkazov na druge izkaze (kot sta pojasnilo poslovodstva ali poročilo o tveganjih), ki so na voljo uporabnikom računovodskih izkazov pod enakimi pogoji, kot veljajo za vmesne računovodske izkaze, in ob istem času.
Paragraph 16A is amended and paragraph 56 is added.
Če uporabniki računovodskih izkazov nimajo dostopa do informacij, vključenih s sklicevanji, pod enakimi pogoji in ob istem času, je vmesni računovodski izkaz nepopoln.
Other disclosures
Informacije je treba običajno sporočiti za poslovno leto do zadevnega datuma.
In addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, in the notes to its interim financial statements or elsewhere in the interim financial report.
Cikel letnih izboljšav MSRP 2012–2014, ki je bil izdan septembra 2014, je spremenil 16.A člen.
The following disclosures shall be given either in the interim financial statements or incorporated by cross-reference from the interim financial statements to some other statement (such as management commentary or risk report) that is available to users of the financial statements on the same terms as the interim financial statements and at the same time.
Če podjetje uporablja to spremembo za zgodnejše obdobje, mora to razkriti.
If users of the financial statements do not have access to the information incorporated by cross-reference on the same terms and at the same time, the interim financial report is incomplete.
Podjetje mora te spremembe uporabljati za naprej v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake za spremembe metode odtujitve, do katerih pride v letnih obdobjih, ki se začnejo 1. januarja 2016 ali pozneje.
The information shall normally be reported on a financial year-to-date basis.
Podjetje to spremembo uporablja za nazaj v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake za letna obdobja, ki se začnejo 1. januarja 2016 ali pozneje.
Commission Implementing Regulation (EU) 2015/2344
Izvedbena uredba Komisije (EU) 2015/2344
laying down implementing technical standards with regard to currencies with constraints on the availability of liquid assets in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council
o določitvi izvedbenih tehničnih standardov glede valut, v katerih je razpoložljivost likvidnih sredstev omejena, v skladu z Uredbo (EU) št. 575/2013 Evropskega parlamenta in Sveta
Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 [1], and in particular Article 419(4) thereof,
ob upoštevanju Uredbe (EU) št. 575/2013 Evropskega parlamenta in Sveta z dne 26. junija 2013 o bonitetnih zahtevah za kreditne institucije in investicijska podjetja ter o spremembi Uredbe (EU) št. 648/2012 [1], zlasti člena 419(4) Uredbe,
Article 412(1) of Regulation (EU) No 575/2013 sets out a liquidity coverage requirement, establishing that institutions must hold liquid assets to ensure they maintain levels of liquidity buffers which are adequate to face any possible imbalance between liquidity inflows and outflows.
Člen 412(1) Uredbe (EU) št. 575/2013 določa zahtevo glede likvidnostnega kritja, v skladu s katero morajo institucije imeti likvidna sredstva za zagotovitev, da vzdržujejo zadostne ravni likvidnostnih blažilnikov za pokritje vsakega morebitnega neravnotežja med likvidnostnimi prilivi in odlivi.
Commission Delegated Regulation (EU) 2015/61 [2], adopted pursuant to Article 460 of Regulation (EU) No 575/2013, specifies in detail the liquidity coverage requirement
Delegirana uredba Komisije (EU) 2015/61 [2], sprejeta v skladu s členom 460 Uredbe (EU) št. 575/2013, natančno določa zahtevo glede likvidnostnega kritja.
Where the justified needs for liquid assets in the light of the liquidity coverage requirement exceed the availability of those liquid assets in a currency, one or more derogations are to apply for that currency, as set out in Article 419(2) of Regulation (EU) No 575/2013.
Kadar utemeljene potrebe po likvidnih sredstvih glede na zahtevo glede likvidnostnega kritja presegajo razpoložljivost zadevnih likvidnih sredstev v določeni valuti, se za zadevno valuto uporabi eno ali več odstopanj, kot je določeno v členu 419(2) Uredbe (EU) št. 575/2013.
It is therefore necessary to identify the currencies which should benefit from a derogation and the extent to which such a derogation should be available.
Zato je potrebno opredeliti valute, ki bi morale biti upravičene do odstopanja, ter v kakšnem obsegu bi takšno odstopanje moralo biti na voljo.
The assessment by the European Banking Authority (EBA) of justified needs was based on the best available data that could be supplied by competent authorities on the liquid assets in a currency and the amount of liquid assets required by other investors and therefore not available to meet the needs of institutions for liquid assets.
Ocena utemeljenih potreb, ki jo je opravil Evropski bančni organ (v nadaljnjem besedilu: EBA), je temeljila na najboljših razpoložljivih podatkih, ki so jih lahko pristojni organi predložili o likvidnih sredstvih v valuti in znesku likvidnih sredstev, ki so jih zahtevali drugi vlagatelji in zato niso na voljo za kritje potreb institucij po likvidnih sredstvih.
EBA has identified the Norwegian krone (NOK) as a currency with constraints on the availability of liquid assets.
EBA je za valuto z omejeno razpoložljivostjo likvidnih sredstev določila norveško krono (NOK).
That identification was made before the entry into force of Delegated Regulation (EU) 2015/61, where EBA assessed the availability of liquid assets in accordance with the international standards adopted by the Basel Committee on Banking Supervision.
Ob določitvi valute je EBA, še pred začetkom veljavnosti Delegirane uredbe (EU) št. 2015/61, ocenila razpoložljivost likvidnih sredstev v skladu z mednarodnimi standardi, ki jih je sprejel Baselski odbor za bančni nadzor.
The assessment examined the amounts of liquid assets not required by entities which are not subject to Regulation (EU) No 575/2013 and compared this to the needs of institutions, based on their estimated weighted net cash outflows over the following 30 days, taking into account the cap on inflows, factors likely to affect the shortage of liquid assets over a three to five year period and a target of 110 % for the liquidity coverage requirement.
V tej oceni so bili pregledani zneski likvidnih sredstev, ki jih niso zahtevali subjekti, za katere ne velja Uredba (EU) št. 575/2013, in primerjani s potrebami institucij na podlagi njihovih ocenjenih tehtanih neto denarnih odlivov v naslednjih 30 dneh, pri čemer se je upoštevala zgornja meja prilivov, dejavniki, ki bodo verjetno vplivali na pomanjkanje likvidnih sredstev v tri- do petletnem obdobju, ter ciljna vrednost v višini 110 % za zahtevo glede likvidnostnega kritja.
The EBA assessment concluded that the justified needs for liquid assets exceeded the availability of liquid assets in NOK.
EBA je v oceni ugotovila, da so utemeljene potrebe po likvidnih sredstvih presegle razpoložljivost likvidnih sredstev v NOK.
Sovereign debt is one of the most liquid assets, but in the case of Norway the supply of Norwegian government debt is relatively constrained because of the favourable budgetary position.
Državni dolg je eno najbolj likvidnih sredstev, vendar je v primeru Norveške zagotavljanje norveškega državnega dolga zaradi ugodnega proračunskega stanja razmeroma omejeno.
While international institutions and multinational development banks have also issued large amounts of bonds in NOK, these issues are predominantly private placements held by overseas investors and were therefore not considered by EBA as liquid and available for institutions within the scope of Regulation (EU) No 575/2013.
Medtem ko so mednarodne institucije in multinacionalne razvojne banke prav tako izdale velike količine obveznic v norveških kronah, gre pri teh izdajah predvsem za prodajo zaprtemu krogu tujih vlagateljev, zato jih EBA ni štela za sredstva, ki so likvidna in na voljo institucijam v smislu Uredbe (EU) št. 575/2013.
Finally, the EBA assessment was based on the international liquidity standards adopted by the Basel Committee on Banking Supervision whilst the assessement whether the justified needs for liquid assets significantly exceed the availability of liquid assets in a currency should be based upon the definitive list of liquid assets established by Delegated Regulation (EU) 2015/61.
Ocena, ki jo je opravila EBA, je temeljila na mednarodnih standardih glede likvidnosti, ki jih je sprejel Baselski odbor za bančni nadzor, medtem ko bi morala ocena, ali utemeljene potrebe po likvidnih sredstvih pomembno presegajo razpoložljivost likvidnih sredstev v valuti, temeljiti na dokončnem seznamu likvidnih sredstev, kot jih določa Delegirana uredba (EU) št. 2015/61.
The latter establishes a broader range of liquid assets, in particular in relation to covered bonds.
Ta določa širši obseg likvidnih sredstev, zlasti v zvezi s kritimi obveznicami.