natgillin/translations-raw huggingface dataset:
Despite the requirement in paragraph 7.2.1, an entity that adopts the classification and measurement requirements of this Standard (which include the requirements related to amortised cost measurement for financial assets and impairment in Sections 5.4 and 5.5) shall provide the disclosures set out in paragraphs 42L–42O of IFRS 7 but need not restate prior periods.
Ob začetku uporabe zahtev glede obračunavanja varovanja pred tveganjem iz tega standarda:
The entity may restate prior periods if, and only if, it is possible without the use of hindsight.
lahko začne podjetje uporabljati navedene zahteve v tistem trenutku, ko je prenehalo uporabljati zahteve glede obračunavanja varovanja pred tveganjem iz MRS 39; in
If an entity does not restate prior periods, the entity shall recognise any difference between the previous carrying amount and the carrying amount at the beginning of the annual reporting period that includes the date of initial application in the opening retained earnings (or other component of equity, as appropriate) of the annual reporting period that includes the date of initial application.
mora podjetje upoštevati količnik varovanja pred tveganjem v skladu z MRS 39 kot izhodiščno točko za rebalans količnika varovanja pred tveganjem neprekinjenega razmerja varovanja pred tveganjem, če je smiselno.
However, if an entity restates prior periods, the restated financial statements must reflect all of the requirements in this Standard.
Vsi dobički ali izgube iz takega rebalansa se morajo pripoznati v poslovnem izidu.
If an entity's chosen approach to applying IFRS 9 results in more than one date of initial application for different requirements, this paragraph applies at each date of initial application (see paragraph 7.2.2).
Pri uporabi zahtev glede obračunavanja varovanja pred tveganjem iz tega standarda za naprej veljajo naslednje izjeme:
This would be the case, for example, if an entity elects to early apply only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in accordance with paragraph 7.1.2 before applying the other requirements in this Standard.
podjetje mora uporabljati obračunavanje časovne vrednosti opcij v skladu s 6.5.15. členom za nazaj, če je bila v skladu z MRS 39 samo sprememba notranje vrednosti opcije določena kot instrument za varovanje pred tveganjem v razmerju varovanja pred tveganjem.
If an entity prepares interim financial reports in accordance with IAS 34 Interim Financial Reporting the entity need not apply the requirements in this Standard to interim periods prior to the date of initial application if it is impracticable (as defined in IAS 8).
Ta uporaba za nazaj se nanaša samo na tista razmerja varovanja pred tveganjem, ki so obstajala na začetku najzgodnejšega primerjalnega obdobja ali pa so bila kot taka določena po tem.
Impairment (Section 5.5)
podjetje lahko uporablja obračunavanje terminskega elementa terminskih pogodb v skladu s 6.5.16. členom za nazaj, če je bila v skladu z MRS 39 samo sprememba promptnega elementa terminske pogodbe določena kot instrument za varovanje pred tveganjem v razmerju varovanja pred tveganjem.
An entity shall apply the impairment requirements in Section 5.5 retrospectively in accordance with IAS 8 subject to paragraphs 7.2.15 and 7.2.18–7.2.20.
Poleg tega, če podjetje izbere uporabo tega obračunavanja za nazaj, mora to uporabljati za vsa razmerja varovanja pred tveganjem, ki izpolnjujejo pogoje za to izbiro (tj. ob prehodu se ta izbira ne more uporabljati posamično za vsako razmerje varovanja pred tveganjem posebej).
At the date of initial application, an entity shall use reasonable and supportable information that is available without undue cost or effort to determine the credit risk at the date that a financial instrument was initially recognised (or for loan commitments and financial guarantee contracts at the date that the entity became a party to the irrevocable commitment in accordance with paragraph 5.5.6) and compare that to the credit risk at the date of initial application of this Standard.
Obračunavanje valutnih tečajnih razmikov, izraženih v bazičnih točkah, (glej 6.5.16. člen) se lahko uporablja za nazaj za tista razmerja varovanja pred tveganjem, ki so obstajala na začetku najzgodnejšega primerjalnega obdobja ali pa so bila kot taka določena po tem;
When determining whether there has been a significant increase in credit risk since initial recognition, an entity may apply:
podjetje mora za nazaj uporabljati zahtevo iz 6.5.6. člena, da do prenehanja veljavnosti ali odpovedi instrumenta za varovanje pred tveganjem ni prišlo, če:
the requirements in paragraphs 5.5.10 and B5.5.22–B5.5.24; and
se pogodbene stranke instrumenta za varovanje pred tveganjem zaradi zakonov ali drugih predpisov ali uvedbe zakonov ali drugih predpisov dogovorijo, da ena ali več klirinških nasprotnih strank nadomesti svojo prvotno nasprotno stranko, tako da ta postane nova nasprotna stranka vsake od pogodbenih strank; in
the rebuttable presumption in paragraph 5.5.11 for contractual payments that are more than 30 days past due if an entity will apply the impairment requirements by identifying significant increases in credit risk since initial recognition for those financial instruments on the basis of past due information.
Podjetja, ki so predčasno uporabljala MSRP 9 (2009), MSRP 9 (2010) ali MSRP 9 (2013)
If, at the date of initial application, determining whether there has been a significant increase in credit risk since initial recognition would require undue cost or effort, an entity shall recognise a loss allowance at an amount equal to lifetime expected credit losses at each reporting date until that financial instrument is derecognised (unless that financial instrument is low credit risk at a reporting date, in which case paragraph 7.2.19(a) applies).
Podjetje uporabi zahteve glede prehoda iz 7.2.1.–7.2.26. člena na ustrezni datum začetka uporabe.
Transition for hedge accounting (Chapter 6)
Podjetje, ki je uporabljalo MSRP 9 (2009), MSRP 9 (2010) ali MSRP 9 (2013) in pozneje uporablja ta standard:
When an entity first applies this Standard, it may choose as its accounting policy to continue to apply the hedge accounting requirements of IAS 39 instead of the requirements in Chapter 6 of this Standard.
mora preklicati prejšnjo določitev finančnega sredstva kot merjenega po pošteni vrednosti prek poslovnega izida, če je bilo finančno sredstvo prej tako določeno v skladu s pogojem iz 4.1.5. člena, vendar zaradi uporabe tega standarda navedeni pogoj ni več izpolnjen;
An entity shall apply that policy to all of its hedging relationships.
lahko določi finančno sredstvo kot merjeno po pošteni vrednosti prek poslovnega izida, če navedena določitev prej ne bi izpolnjevala pogoja iz 4.1.5. člena, vendar je zaradi uporabe tega standarda navedeni pogoj zdaj izpolnjen;
An entity that chooses that policy shall also apply IFRIC 16 Hedges of a Net Investment in a Foreign Operation without the amendments that conform that Interpretation to the requirements in Chapter 6 of this Standard.
mora preklicati prejšnjo določitev finančne obveznosti kot merjene po pošteni vrednosti prek poslovnega izida, če je bila finančna obveznost prej tako določena v skladu s pogojem iz 4.2.2.(a) člena, vendar zaradi uporabe tega standarda navedeni pogoj ni več izpolnjen; in
Except as provided in paragraph 7.2.26, an entity shall apply the hedge accounting requirements of this Standard prospectively.
lahko določi finančno obveznost kot merjeno po pošteni vrednosti prek poslovnega izida, če navedena določitev prej ne bi izpolnjevala pogoja iz 4.2.2.(a) člena, vendar je zaradi uporabe tega standarda navedeni pogoj zdaj izpolnjen.
To apply hedge accounting from the date of initial application of the hedge accounting requirements of this Standard, all qualifying criteria must be met as at that date.
Taka določitev in preklic se izvedeta na podlagi dejstev in okoliščin, ki obstajajo na datum začetka uporabe tega standarda.
Hedging relationships that qualified for hedge accounting in accordance with IAS 39 that also qualify for hedge accounting in accordance with the criteria of this Standard (see paragraph 6.4.1), after taking into account any rebalancing of the hedging relationship on transition (see paragraph 7.2.25(b), shall be regarded as continuing hedging relationships.
UMIK OPMSRP 9, MSRP 9 (2009), MSRP 9 (2010) IN MSRP 9 (2013)
On initial application of the hedge accounting requirements of this Standard, an entity:
Ta standard nadomešča OPMSRP 9 Ponovna ocena vstavljenih izpeljanih finančnih instrumentov.
may start to apply those requirements from the same point in time as it ceases to apply the hedge accounting requirements of IAS 39; and
Zahteve, dodane MSRP 9 v oktobru 2010, so vključile zahteve, ki so bile prej določene v 5. in 7. členu OPMSRP 9.
shall consider the hedge ratio in accordance with IAS 39 as the starting point for rebalancing the hedge ratio of a continuing hedging relationship, if applicable.
Posledična sprememba, MSRP 1 Prva uporaba mednarodnih standardov računovodskega poročanja, je vključila zahteve, ki so bile prej določene v 8. členu OPMSRP 9.
Any gain or loss from such a rebalancing shall be recognised in profit or loss.
Priloga A
As an exception to prospective application of the hedge accounting requirements of this Standard, an entity:
Opredelitve pojmov
shall apply the accounting for the time value of options in accordance with paragraph 6.5.15 retrospectively if, in accordance with IAS 39, only the change in an option's intrinsic value was designated as a hedging instrument in a hedging relationship.
Delež pričakovanih kreditnih izgub v celotnem obdobju trajanja, ki predstavljajo pričakovane kreditne izgube zaradi dogodkov neplačila pri finančnih instrumentih, ki so možne v obdobju 12 mesecev po datumu poročanja.
This retrospective application applies only to those hedging relationships that existed at the beginning of the earliest comparative period or were designated thereafter.
odplačna vrednost finančnega sredstva ali finančne obveznosti
may apply the accounting for the forward element of forward contracts in accordance with paragraph 6.5.16 retrospectively if, in accordance with IAS 39, only the change in the spot element of a forward contract was designated as a hedging instrument in a hedging relationship.
Znesek, po katerem se izmeri finančno sredstvo ali finančna obveznost ob začetnem pripoznanju, zmanjšan za odplačila glavnice, povečan ali zmanjšan za kumulativno amortizacijo, z uporabo metode efektivnih obresti, kakršne koli razlike med navedenim začetnim zneskom in zneskom ob zapadlosti ter pri finančnih sredstvih prilagojen za morebitni popravek vrednosti za izgubo.
In addition, if an entity elects retrospective application of this accounting, it shall be applied to all hedging relationships that qualify for this election (ie on transition this election is not available on a hedging-relationship-by-hedging-relationship basis).
sredstva iz pogodbe
The accounting for foreign currency basis spreads (see paragraph 6.5.16) may be applied retrospectively for those hedging relationships that existed at the beginning of the earliest comparative period or were designated thereafter.
Tiste pravice, za katere MSRP 15 Prihodki iz pogodb s kupci določa, da se obračunavajo v skladu s tem standardom za namene pripoznavanja in merjenja dobičkov ali izgub zaradi oslabitev.
shall apply retrospectively the requirement of paragraph 6.5.6 that there is not an expiration or termination of the hedging instrument if:
finančno sredstvo s poslabšano kreditno kakovostjo
as a consequence of laws or regulations, or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties; and
Finančno sredstvo ima poslabšano kreditno kakovost, ko so nastopili eden ali več dogodkov, ki imajo negativen učinek na ocenjene prihodnje denarne tokove navedenega finančnega sredstva.
Entities that have applied IFRS 9 (2009), IFRS 9 (2010) or IFRS 9 (2013) early
Dokazi, da ima finančno sredstvo poslabšano kreditno kakovost, vključujejo podatke o naslednjih dogodkih:
(See paragraphs 7.2.2 and 7.3.2.)
posojilodajalčevi koncesiji njegovemu posojilojemalcu iz gospodarskih ali pravnih razlogov zaradi posojilojemalčevih finančnih težav, ki je posojilodajalec v običajnih okoliščinah ne bi dal;
An entity that applied IFRS 9 (2009), IFRS 9 (2010) or IFRS 9 (2013) and subsequently applies this Standard:
verjetnosti, da bo posojilojemalec šel v stečaj ali drugo obliko finančne reorganizacije;
shall revoke its previous designation of a financial asset as measured at fair value through profit or loss if that designation was previously made in accordance with the condition in paragraph 4.1.5 but that condition is no longer satisfied as a result of the application of this Standard;
izginotju delujočega trga za navedeno finančno sredstvo zaradi finančnih težav; ali
may designate a financial asset as measured at fair value through profit or loss if that designation would not have previously satisfied the condition in paragraph 4.1.5 but that condition is now satisfied as a result of the application of this Standard;
nakupu ali izdaji finančnega sredstva z visokim popustom, ki odraža nastale kreditne izgube.
shall revoke its previous designation of a financial liability as measured at fair value through profit or loss if that designation was previously made in accordance with the condition in paragraph 4.2.2(a) but that condition is no longer satisfied as a result of the application of this Standard; and
Lahko se zgodi, da ni mogoče določiti enega samega ločenega dogodka – poslabšanje kakovosti finančnega sredstva je lahko posledica skupnega učinka več dogodkov. kreditna izguba
may designate a financial liability as measured at fair value through profit or loss if that designation would not have previously satisfied the condition in paragraph 4.2.2(a) but that condition is now satisfied as a result of the application of this Standard.
Razlika med vsemi pogodbenimi denarnimi tokovi, ki pripadajo podjetju v skladu s pogodbo, in vsemi denarnimi tokovi, za katere podjetje pričakuje, da jih bo prejelo (tj. izpad denarnih tokov), diskontirana po prvotni efektivni obrestni meri (ali po kreditnemu tveganju prilagojeni efektivni obrestni meri za kupljena ali izdana finančna sredstva s poslabšano kreditno kakovostjo).
Such a designation and revocation shall be made on the basis of the facts and circumstances that exist at the date of initial application of this Standard.
Podjetje oceni denarne tokove z upoštevanjem vseh pogodbenih pogojev finančnega instrumenta (na primer predčasno odplačilo, podaljšanje, odkup in podobne možnosti) v pričakovanem obdobju trajanja navedenega finančnega instrumenta.
WITHDRAWAL OF IFRIC 9, IFRS 9 (2009), IFRS 9 (2010) AND IFRS 9 (2013)
Denarni tokovi, ki se upoštevajo, vključujejo denarne tokove od prodaje zavarovanja s premoženjem v posesti ali drugih sredstev za izboljšanje kreditne kakovosti, ki so sestavni del pogodbenih pogojev.
This Standard supersedes IFRIC 9 Reassessment of Embedded Derivatives.
Predpostavlja se, da se lahko pričakovano obdobje trajanja finančnega instrumenta zanesljivo oceni.
The requirements added to IFRS 9 in October 2010 incorporated the requirements previously set out in paragraphs 5 and 7 of IFRIC 9.
Vendar podjetje v tistih redkih primerih, ko ni mogoče zanesljivo oceniti pričakovanega obdobja trajanja finančnega instrumenta, uporabi preostalo pogodbeno obdobje finančnega instrumenta. kreditnemu tveganju prilagojena efektivna obrestna mera
This Standard supersedes IFRS 9 (2009), IFRS 9 (2010) and IFRS 9 (2013).
Pri izračunavanju kreditnemu tveganju prilagojene efektivne obrestne mere mora podjetje oceniti pričakovane denarne tokove ob upoštevanju vseh pogodbenih pogojev finančnega sredstva (npr. predčasno odplačilo, podaljšanje, odkup in podobne možnosti) in pričakovanih kreditnih izgub.
However, for annual periods beginning before 1 January 2018, an entity may elect to apply those earlier versions of IFRS 9 instead of applying this Standard if, and only if, the entity's relevant date of initial application is before 1 February 2015.
Izračun vključuje vsa nadomestila in zneske (točke), plačane ali prejete med pogodbenima strankama, ki so sestavni del efektivne obrestne mere (glej B5.4.1.-B5.4.3. člen), transakcijske stroške ter vse druge premije ali popuste.
Defined terms
Vendar pa mora podjetje v tistih redkih primerih, ko ni mogoče zanesljivo oceniti denarnih tokov ali preostalega obdobja trajanja finančnega instrumenta (ali skupine finančnih instrumentov), uporabiti pogodbene denarne tokove v celotnem pogodbenem obdobju finančnega instrumenta (ali skupine finančnih instrumentov). odprava pripoznanja
This appendix is an integral part of the Standard.
Odstranitev prej pripoznanega finančnega sredstva ali finančne obveznosti iz izkaza finančnega položaja podjetja. izvedeni finančni instrument
12-month expected credit losses
Finančni instrument ali druga pogodba iz področja uporabe tega standarda z vsemi tremi spodaj navedenimi značilnostmi:
The portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date.
njegova vrednost se spremeni v odziv na spremembo točno določene obrestne mere, cene finančnega instrumenta, cene blaga, deviznega tečaja, indeksa cen ali tečajev, kreditne sposobnosti ali kreditnega indeksa ali druge spremenljivke, če v primeru nefinančne spremenljivke taka spremenljivka ni značilna za eno od pogodbenih strank (včasih se te spremenljivke imenujejo „podlaga“);
amortised cost of a financial asset or financial liability
bruto knjigovodska vrednost finančnega sredstva
The amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets, adjusted for any loss allowance.
Razdelitve dobičkov imetnikom kapitalskih instrumentov sorazmerno z njihovimi deleži v posameznih skupinah kapitala. metoda efektivnih obresti
contract assets
Metoda, ki se uporablja pri izračunu odplačne vrednosti finančnega sredstva ali finančne obveznosti in pri razporeditvi in pripoznavanju prihodkov od obresti ali odhodkov za obresti v poslovnem izidu v zadevnem obdobju. efektivna obrestna mera
Those rights that IFRS 15 Revenue from Contracts with Customers specifies are accounted for in accordance with this Standard for the purposes of recognising and measuring impairment gains or losses.
odprava pripoznanja
credit-impaired financial asset
Izračun vključuje vsa nadomestila in zneske (točke), plačane ali prejete med pogodbenima strankama, ki so sestavni del efektivne obrestne mere (glej B5.4.1.-B5.4.3. člen), transakcijske stroške in vse druge premije ali popuste.
A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred.
izpeljani (finančni) instrument (tudi izvedeni finančni instrument)
Evidence that a financial asset is credit-impaired include observable data about the following events:
Tehtano povprečje kreditnih izgub, pri čemer se kot uteži uporabijo ustrezna povezana tveganja neplačila. pogodba o finančnem poroštvu
significant financial difficulty of the issuer or the borrower;
Pogodba, ki od izdajatelja zahteva, da izvede določena plačila, s katerimi se imetniku povrne izguba, nastala zaradi tega, ker določeni dolžnik ni pravočasno izvedel plačila v skladu s prvotnimi ali spremenjenimi pogoji dolžniškega instrumenta. finančna obveznost po pošteni vrednosti prek poslovnega izida Finančna obveznost, ki izpolnjuje enega od naslednjih pogojev:
a breach of contract, such as a default or past due event;
ustreza opredelitvi v posesti za trgovanje; (b) ob začetnem pripoznanju jo podjetje določi kot merjeno po pošteni vrednosti prek poslovnega izida v skladu s 4.2.2. ali 4.3.5. členom;
the lender(s) of the borrower, for economic or contractual reasons relating to the borrower's financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider;
ob začetnem pripoznanju ali pozneje je določena kot merjena po pošteni vrednosti prek poslovnega izida v skladu s 6.7.1. členom.
it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation;
dividende
the disappearance of an active market for that financial asset because of financial difficulties; or
metoda efektivnih obresti
the purchase or origination of a financial asset at a deep discount that reflects the incurred credit losses.
metoda efektivnih obresti
It may not be possible to identify a single discrete event—instead, the combined effect of several events may have caused financial assets to become credit-impaired.
pričakovane kreditne izgube
credit loss
metoda efektivnih obresti
The difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive (ie all cash shortfalls), discounted at the original effective interest rate (or credit-adjusted effective interest rate for purchased or originated credit-impaired financial assets).
v posesti za trgovanje
An entity shall estimate cash flows by considering all contractual terms of the financial instrument (for example, prepayment, extension, call and similar options) through the expected life of that financial instrument.
pogodba o finančnem poroštvu finančna obveznost po pošteni vrednosti prek poslovnega izida
The cash flows that are considered shall include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms.
se pridobi ali prevzame predvsem za namene prodaje ali ponovnega nakupa v bližnji prihodnosti;
There is a presumption that the expected life of a financial instrument can be estimated reliably.
je ob začetnem pripoznanju del portfelja identificiranih finančnih instrumentov, ki se upravljajo skupaj in za katere obstajajo dokazi o nedavnem dejanskem kratkoročnem pobiranju dobičkov; ali
However, in those rare cases when it is not possible to reliably estimate the expected life of a financial instrument, the entity shall use the remaining contractual term of the financial instrument.
trdna obveza
credit-adjusted effective interest rate
napovedana transakcija
The rate that exactly discounts the estimated future cash payments or receipts through the expected life of the financial asset to the amortised cost of a financial asset that is a purchased or originated credit-impaired financial asset.
v posesti za trgovanje
When calculating the credit-adjusted effective interest rate, an entity shall estimate the expected cash flows by considering all contractual terms of the financial asset (for example, prepayment, extension, call and similar options) and expected credit losses.
Dobički ali izgube, ki se pripoznajo v poslovnem izidu v skladu s 5.5.8. členom in ki izhajajo iz uporabe zahtev glede oslabitve iz oddelka 5.5.
The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see paragraphs B5.4.1-B5.4.3), transaction costs, and all other premiums or discounts.
pričakovane kreditne izgube v celotnem obdobju trajanja
There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably.
Pričakovane kreditne izgube, ki izhajajo iz vseh možnih dogodkov neplačila v pričakovanem obdobju trajanja finančnega instrumenta.
However, in those rare cases when it is not possible to reliably estimate the cash flows or the remaining life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments).
popravek vrednosti za izgubo