natgillin/translations-raw huggingface dataset:
interest, royalty or dividend revenue is received in arrears and is included in accounting profit in accordance with IFRS 15 Revenue from Contracts with Customers, IAS 39 Financial Instruments: Recognition and Measurement or IFRS 9 Financial Instruments, as relevant, but is included in taxable profit (tax loss) on a cash basis; and
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, je bil spremenjen 59. člen.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraph 59.
MRS 16 – Opredmetena osnovna sredstva
IAS 16 Property, Plant and Equipment
Spremenita se 69. in 72. člen ter doda 81.J člen.
Paragraphs 69 and 72 are amended and paragraph 81J is added.
ODPRAVA PRIPOZNANJA
DERECOGNITION
MRS 17 se uporablja za odtujitev s prodajo in povratnim najemom.
IAS 17 applies to disposal by a sale and leaseback.
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, so bili spremenjeni 68.A, 69. in 72. člen.
The amount of consideration to be included in the gain or loss arising from the derecognition of an item of property, plant and equipment is determined in accordance with the requirements for determining the transaction price in paragraphs 47–72 of IFRS 15.
MRS 32 – Finančni instrumenti: predstavljanje
Subsequent changes to the estimated amount of the consideration included in the gain or loss shall be accounted for in accordance with the requirements for changes in the transaction price in IFRS 15.
Doda se 97.Q člen.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraphs 68A, 69 and 72.
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, je bil spremenjen AG21. člen.
IAS 32 Financial Instruments: Presentation
V napotkih za uporabo se spremeni AG21. člen.
Paragraph 97Q is added.
Pogodba za nakup ali prodajo nefinančnih postavk (8.–10. člen)
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraph AG21.
Razen, kadar to zahteva MSRP 15 – Prihodki iz pogodb s kupci, pogodba, pri kateri gre za prejem ali izročitev opredmetenih sredstev, ne povzroči nastanka finančnega sredstva pri eni stranki in finančne obveznosti pri drugi stranki, razen če ni s tem povezano plačilo odloženo na obdobje po datumu prenosa opredmetenih sredstev.
In the Application Guidance, paragraph AG21 is amended.
Tako je pri nakupu ali prodaji blaga na up (kredit).
Contracts to buy or sell non-financial items (paragraphs 8–10)
MRS 34 – Medletno računovodsko poročanje
Except as required by IFRS 15 Revenue from Contracts with Customers, a contract that involves the receipt or delivery of physical assets does not give rise to a financial asset of one party and a financial liability of the other party unless any corresponding payment is deferred past the date on which the physical assets are transferred.
Spremenita se 15.B in 16.A člen ter doda 55. člen.
Such is the case with the purchase or sale of goods on trade credit.
Pomembni poslovni dogodki in transakcije
IAS 34 Interim Financial Reporting
V nadaljevanju je naveden seznam poslovnih dogodkov in transakcij, za katere se, če so pomembni, zahtevajo razkritja.
Paragraphs 15B and 16A are amended and paragraph 55 is added.
Seznam ni popoln.
Significant events and transactions
pripoznanje izgube zaradi oslabitve finančnih sredstev, opredmetenih osnovnih sredstev, neopredmetenih sredstev, sredstev, ki izhajajo iz pogodb s kupci, ali drugih sredstev ter razveljavitev take izgube zaradi oslabitve;
The following is a list of events and transactions for which disclosures would be required if they are significant: the list is not exhaustive.
Druga razkritja
recognition of a loss from the impairment of financial assets, property, plant and equipment, intangible assets, assets arising from contracts with customers, or other assets, and the reversal of such an impairment loss;
Poleg razkritja pomembnih dogodkov in transakcij v skladu s 15.–15.C členom mora podjetje v pojasnila k medletnim računovodskim izkazom vključiti naslednje informacije, če te niso razkrite drugje v medletnem računovodskem poročilu.
Other disclosures
Informacije je treba običajno sporočiti za poslovno leto do danega 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, if not disclosed elsewhere in the interim financial report.
razčlenitev prihodkov iz pogodb s kupci, ki jih zahtevata 114.–115. člen MSRP 15 – Prihodki iz pogodb s kupci.
The information shall normally be reported on a financial year-to-date basis.
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, sta bila spremenjeni 15.B in 16.A člen.
the disaggregation of revenue from contracts with customers required by paragraphs 114–115 of IFRS 15 Revenue from Contracts with Customers.
MRS 36 – Oslabitev sredstev
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraphs 15B and 16A.
Spremeni se 2. člen in doda se 140.L člen.
IAS 36 Impairment of Assets
Ta standard se uporablja pri obračunavanju oslabitve vseh sredstev, razen:
Paragraph 2 is amended and paragraph 140L is added.
sredstev iz pogodbe in sredstev, ki izhajajo iz stroškov za sklenitev ali izpolnitev pogodbe, ki so pripoznana v skladu z MSRP 15 – Prihodki iz pogodb s kupci;
This Standard shall be applied in accounting for the impairment of all assets, other than:
PREHODNE DOLOČBE IN DATUM ZAČETKA VELJAVNOSTI
contract assets and assets arising from costs to obtain or fulfil a contract that are recognised in accordance with IFRS 15 Revenue from Contracts with Customers;
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, je bil spremenjen 2. člen.
TRANSITION PROVISIONS AND EFFECTIVE DATE
MRS 37 – Rezervacije, pogojne obveznosti in pogojna sredstva [2]Spremeni se 5. člen in doda 100. člen.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraph 2.
člen se se izbriše.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets [2]Paragraph 5 is amended and paragraph 100 is added.
Če kak drug standard obravnava določeno vrsto rezervacij, pogojnih obveznosti ali pogojnih sredstev, podjetje uporablja tisti standard in ne tega.
Paragraph 6 is deleted.
Na primer, nekatere vrste rezervacij obravnavajo standardi o:
When another Standard deals with a specific type of provision, contingent liability or contingent asset, an entity applies that Standard instead of this Standard.
pogojnem nadomestilu prevzemnika v poslovni združitvi (glej MSRP 3 – Poslovne združitve); in
For example, some types of provisions are addressed in Standards on:
prihodkih iz pogodb s kupci (glej MSRP 15 – Prihodki iz pogodb s kupci).
However, this Standard applies to provisions, contingent liabilities and contingent assets of an insurer, other than those arising from its contractual obligations and rights under insurance contracts within the scope of IFRS 4;
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, je bil spremenjen 5. člen in izbrisan 6. člen.
contingent consideration of an acquirer in a business combination (see IFRS 3 Business Combinations); and
MRS 38 – Neopredmetena sredstva
revenue from contracts with customers (see IFRS 15 Revenue from Contracts with Customers).
Spremenijo se 3., 114. in 116. člen ter doda 130.K člen.
However, as IFRS 15 contains no specific requirements to address contracts with customers that are, or have become, onerous, this Standard applies to such cases.
Če kak drug standard predpisuje obračunavanje določene vrste neopredmetenega sredstva, podjetje uporablja tisti standard in ne tega.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraph 5 and deleted paragraph 6.
Ta standard se na primer ne uporablja za:
IAS 38 Intangible Assets
neopredmetena sredstva, ki jih ima podjetje v posesti za prodajo v okviru rednega poslovanja (glej MRS 2 – Zaloge);
Paragraphs 3, 114 and 116 are amended and paragraph 130K is added.
sredstva, ki izhajajo iz pogodb s kupci in so pripoznana v skladu z MSRP 15 – Prihodki iz pogodb s kupci.
If another Standard prescribes the accounting for a specific type of intangible asset, an entity applies that Standard instead of this Standard.
ODSTRANITVE IN ODTUJITVE
For example, this Standard does not apply to:
Neopredmeteno sredstvo se lahko odtuji na različne načine (npr. s prodajo, oddajo v finančni najem ali donacijo).
intangible assets held by an entity for sale in the ordinary course of business (see IAS 2 Inventories).
Datum odtujitve neopredmetenega sredstva je datum, ko prejemnik pridobi obvladovanje tega sredstva v skladu z zahtevami iz MSRP 15 – Prihodki iz pogodb s kupci za določitev, kdaj je izvršitvena obveza izpolnjena.
assets arising from contracts with customers that are recognised in accordance with IFRS 15 Revenue from Contracts with Customers.
Znesek nadomestila, ki se vključi v dobiček ali izgubo zaradi odprave pripoznanja neopredmetenega sredstva, se določi v skladu z zahtevami za določitev transakcijske cene v 47.–72. členu MSRP 15.
RETIREMENTS AND DISPOSALS
PREHODNE DOLOČBE IN DATUM ZAČETKA VELJAVNOSTI
The disposal of an intangible asset may occur in a variety of ways (eg by sale, by entering into a finance lease, or by donation).
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, so bili spremenjeni 3., 114. in 116. člen.
The date of disposal of an intangible asset is the date that the recipient obtains control of that asset in accordance with the requirements for determining when a performance obligation is satisfied in IFRS 15 Revenue from Contracts with Customers.
, 9., 43., 47. in 55. člen se spremenijo in dodajo se 2.A, 44.A, 55.A in 103.T člen.
The amount of consideration to be included in the gain or loss arising from the derecognition of an intangible asset is determined in accordance with the requirements for determining the transaction price in paragraphs 47–72 of IFRS 15.
Ta standard morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
TRANSITIONAL PROVISIONS AND EFFECTIVE DATE
pravice in obveze v okviru MSRP 15 – Prihodki iz pogodb s kupci, ki so finančni instrumenti, razen za tiste, za katere MSRP 15 določa, da se obračunavajo v skladu z MSRP 9.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraphs 3, 114 and 116.
Zahteve iz tega standarda glede oslabitve se uporabljajo za tiste pravice, za katere MSRP 15 določa, da se obračunavajo v skladu s tem standardom za namene pripoznavanja izgub zaradi oslabitve.
Paragraphs 2, 9, 43, 47 and 55 are amended and paragraphs 2A, 44A, 55A and 103T are added.
Opredelitve pojmov v zvezi s pripoznavanjem in merjenjem
This Standard shall be applied by all entities to all types of financial instruments except:
Metoda efektivnih obresti je metoda izračunavanja odplačne vrednosti finančnega sredstva ali finančne obveznosti (ali skupine finančnih sredstev ali finančnih obveznosti) in razporejanja dohodkov iz obresti ali odhodkov za obresti v ustreznem obdobju.
rights and obligations within the scope of IFRS 15 Revenue from Contracts with Customers that are financial instruments, except for those that IFRS 15 specifies are accounted for in accordance with IFRS 9.
Efektivna obrestna mera je obrestna mera, ki natančno diskontira ocenjeni tok prihodnjih denarnih plačil ali prejemkov v pričakovanem obdobju trajanja finančnega instrumenta, ali če je ustrezno, v krajšem obdobju, na čisto knjigovodsko vrednost finančnega sredstva ali finančne obveznosti.
The impairment requirements of this Standard shall be applied to those rights that IFRS 15 specifies are accounted for in accordance with this Standard for the purposes of recognising impairment losses.
Pri izračunavanju efektivne obrestne mere mora podjetje oceniti denarne tokove ob upoštevanju vseh pogodbenih pogojev finančnega instrumenta (npr. predplačila, nakupne in podobne opcije), vendar ne sme upoštevati prihodnjih kreditnih izgub.
Definitions relating to recognition and measurement
Izračun vključuje vsa nadomestila in zneske (točke), plačane ali prejete med strankama pogodbe, ki niso sestavni del efektivne obrestne mere (glej AG8A–AG8B. člen), transakcijske stroške in vse druge premije ali popuste.
The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period.
Predpostavlja se, da je možno denarne tokove in pričakovano obdobje trajanja skupine podobnih finančnih inštrumentov zanesljivo oceniti.
The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability.
Vendar mora podjetje v tistih redkih primerih, ko ni mogoče zanesljivo oceniti denarnih tokov ali pričakovanega obdobja trajanja finančnega inštrumenta (ali skupine finančnih inštrumentov), uporabiti pogodbene denarne tokove v celotnem pogodbenem obdobju finančnega inštrumenta (ali skupine finančnih inštrumentov).
When calculating the effective interest rate, an entity shall estimate cash flows considering all contractual terms of the financial instrument (for example, prepayment, call and similar options) but shall not consider future credit losses.
Odprava pripoznanja je odstranitev prej pripoznanega finančnega sredstva ali finančne obveznosti iz izkaza finančnega položaja podjetja.
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 AG8A–AG8B), transaction costs, and all other premiums or discounts.
Dividende so razdelitve dobička imetnikom kapitalskih instrumentov sorazmerno z njihovimi deleži v posameznih skupinah kapitala.
There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably.
Poštena vrednost je cena, ki bi se prejela za prodajo sredstva ali plačala za prenos obveznosti v redni transakciji med udeleženci na trgu na datum merjenja.
However, in those rare cases when it is not possible to estimate reliably the cash flows or the expected 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).
(Glej MSRP 13.)
Derecognition is the removal of a previously recognised financial asset or financial liability from an entity's statement of financial position.
Začetno merjenje finančnih sredstev in finančnih obveznosti
Dividends are distributions of profits to holders of equity instruments in proportion to their holdings of a particular class of capital.
Razen za terjatve do kupcev, ki jih zajema 44.A člen, mora podjetje finančno sredstvo ali finančno obveznost ob začetnem pripoznanju izmeriti po njegovi pošteni vrednosti in, če gre za finančno sredstvo ali finančno obveznost, ki je izmerjena po pošteni vrednosti prek poslovnega izida, prišteti transakcijske stroške, ki neposredno izhajajo iz prevzema ali izdaje finančnega sredstva ali finančne obveznosti.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
44 A Ne glede na zahteve iz 43. člena mora podjetje po začetnem pripoznanju terjatve do kupcev, ki nimajo pomembne sestavine financiranja (to se določi v skladu z MSRP 15), meriti po transakcijski ceni (kot je opredeljena v MSRP 15).
(See IFRS 13.)
Poznejše merjenje finančnih obveznosti
Initial measurement of financial assets and financial liabilities
Po začetnem pripoznanju mora podjetje vse finančne obveznosti izmeriti po odplačni vrednosti z uporabo metode efektivnih obresti, razen:
Except for trade receivables within the scope of paragraph 44A, when a financial asset or financial liability is recognised initially, an entity shall measure it at its fair value plus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability.
pogodb o finančnem poroštvu, kakor so opredeljene v 9. členu.
Notwithstanding the requirement in paragraph 43, at initial recognition, an entity shall measure trade receivables that do not have a significant financing component (determined in accordance with IFRS 15) at their transaction price (which is defined in IFRS 15).
Po začetnem pripoznanju mora izdajatelj tako pogodbo (razen če se uporablja 47.(a) ali (b) člen) izmeriti po višjem od naslednjih zneskov:
Subsequent measurement of financial liabilities
začetno pripoznanem znesku (glej 43. člen), od katerega se po potrebi odšteje kumulativna vsota prihodkov, pripoznanih v skladu z načeli MSRP 15.
After initial recognition, an entity shall measure all financial liabilities at amortised cost using the effective interest method, except for:
Po začetnem pripoznanju izdajatelj take zaveze (razen če se uporablja 47.(a) člen) zavezo izmeri po višjem od naslednjih zneskov:
financial guarantee contracts as defined in paragraph 9.
Finančne obveznosti, ki so določene kot pred tveganjem varovane postavke, se merijo v skladu z zahtevami o obračunavanju varovanja pred tveganjem iz 89.–102. člena.
After initial recognition, an issuer of such a contract shall (unless paragraph 47(a) or (b) applies) measure it at the higher of:
Dobiček ali izgubo zaradi spremembe poštene vrednosti finančnega sredstva ali finančne obveznosti, ki ni del razmerja varovanja pred tveganjem (glej 89.–102. člen), se pripozna, kot sledi:
the amount initially recognised (see paragraph 43) less, when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15.
Dobiček ali izguba pri finančnem sredstvu, ki je na razpolago za prodajo, se pripozna v drugem vseobsegajočem donosu, razen izgub zaradi oslabitve (glej 67.–70. člen) in dobičkov in izgub iz tečajnih razlik (glej Prilogo A, AG83. člen), dokler se za finančno sredstvo ne odpravi pripoznanja.
After initial recognition, an issuer of such a commitment shall (unless paragraph 47(a) applies) measure it at the higher of:
Z MSRP 15 – Prihodki iz pogodb s kupci, izdanim maja 2014, so bili spremenjeni 2., 9., 43., 47., 55., AG2., AG4. in AG48. člen ter dodani 2.A, 44.A, 55.A in AG8.A–AG8.C člen.
Financial liabilities that are designated as hedged items are subject to the hedge accounting requirements in paragraphs 89–102.
V Prilogi A se spremenijo AG4. in AG48. člen ter dodajo AG8.A–AG8.C člen.
A gain or loss arising from a change in the fair value of a financial asset or financial liability that is not part of a hedging relationship (see paragraphs 89–102), shall be recognised, as follows.
PODROČJE UPORABE (2.–7.
However, interest calculated using the effective interest method (see paragraph 9) is recognised in profit or loss.
Njihova računovodska obravnava ni odvisna od njihove pravne oblike.
Dividends on an available-for-sale equity instrument are recognised in profit or loss in accordance with paragraph 55A.
V nadaljevanju so podani primeri ustrezne obravnave (glej 2.(e) in 3. člen):
55A Dividends are recognised in profit or loss only when:
začetno pripoznanem znesku, od katerega se po potrebi odšteje kumulativni znesek prihodkov, pripoznanih v skladu z načeli MSRP 15 (glej 47.(c) člen));
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended paragraphs 2, 9, 43, 47, 55, AG2, AG4 and AG48 and added paragraphs 2A, 44A, 55A and AG8A–AG8C.
Če je bila v zvezi s prodajo blaga izdana pogodba o finančnem poroštvu, izdajatelj pri določanju, kdaj bo pripoznal prihodke iz poroštva in iz prodaje blaga, uporabi MSRP 15.
In Appendix A, paragraphs AG4 and AG48 are amended and paragraphs AG8A–AG8C are added.
Efektivna obrestna mera
SCOPE (PARAGRAPHS 2–7)
A Pri uporabi metode efektivnih obresti mora podjetje identificirati opravnine, ki so sestavni del efektivne obrestne mere finančnega instrumenta.
Financial guarantee contracts may have various legal forms, such as a guarantee, some types of letter of credit, a credit default contract or an insurance contract.
Opis opravnin za finančne storitve morda ne nakazuje narave in vsebine opravljenih storitev.
Their accounting treatment does not depend on their legal form.
Opravnine, ki so sestavni del efektivne obrestne mere finančnega instrumenta, se obravnavajo kot prilagoditev efektivne obrestne mere, razen če se finančni instrument meri po pošteni vrednosti, pri čemer se sprememba poštene vrednosti pripozna v poslovnem izidu.
The following are examples of the appropriate treatment (see paragraph 2(e)):
V takih primerih se opravnine pripoznajo kot prihodek ali odhodek ob začetnem pripoznanju instrumenta.
the amount initially recognised less, when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15 (see paragraph 47(c)).
B Opravnine, ki so sestavni del efektivne obrestne mere finančnega instrumenta, vključujejo:
If a financial guarantee contract was issued in connection with the sale of goods, the issuer applies IFRS 15 in determining when it recognises the revenue from the guarantee and from the sale of goods.
stroške odobritve, ki se podjetju plačajo v zvezi z oblikovanjem ali pridobitvijo finančnega sredstva.
Effective interest rate
Tovrstne opravnine lahko vključujejo nadomestilo za dejavnosti, kot so ocena finančnega položaja posojilojemalca, vrednotenje in evidentiranje poroštev, dogovorov o zavarovanju s premoženjem in drugih jamstev, pogajanje o pogojih instrumenta, priprava in obdelava dokumentacije in sklenitev posla.
A In applying the effective interest method, an entity identifies fees that are an integral part of the effective interest rate of a financial instrument.
Te opravnine so sestavni del generiranja udeležbe v izhajajočem finančnem instrumentu;
The description of fees for financial services may not be indicative of the nature and substance of the services provided.
provizije za prevzete obveznosti, ki jih podjetje prejme za odobritev posojila, kadar obveza iz posojila ne spada v področje uporabe tega standarda in je verjetno, da bo podjetje sklenilo specifičen posojilni posel.
Fees that are an integral part of the effective interest rate of a financial instrument are treated as an adjustment to the effective interest rate, unless the financial instrument is measured at fair value, with the change in fair value being recognised in profit or loss.
Tovrstne opravnine se obravnavajo kot nadomestilo za tekočo udeležbo s pridobitvijo finančnega instrumenta.
In those cases, the fees are recognised as revenue when the instrument is initially recognised.
Če obveza poteče, ne da bi podjetje izdalo posojilo, se opravnina ob poteku pripozna kot prihodek;
B Fees that are an integral part of the effective interest rate of a financial instrument include:
stroške odobritve, ki se plačajo ob izdaji finančnih obveznosti, merjenih po odplačni vrednosti.
origination fees received by the entity relating to the creation or acquisition of a financial asset.
Te opravnine so sestavni del generiranja udeležbe v finančni obveznosti.
Such fees may include compensation for activities such as evaluating the borrower's financial condition, evaluating and recording guarantees, collateral and other security arrangements, negotiating the terms of the instrument, preparing and processing documents and closing the transaction.
Podjetje razlikuje med opravninami in stroški, ki so sestavni del efektivne obrestne mere za finančno obveznost, ter stroški odobritve in transakcijskimi stroški, povezanimi s pravico do opravljanja storitev, kot so storitve upravljanja naložb.
These fees are an integral part of generating an involvement with the resulting financial instrument.
C Opravnine, ki niso sestavni del efektivne obrestne mere finančnega instrumenta in se obračunavajo v skladu z MSRP 15, vključujejo: