natgillin/translations-raw huggingface dataset:
Changes to designated quantities of a hedged item or of a hedging instrument for a different purpose do not constitute rebalancing for the purpose of this Standard.
Če so obrestne mere nizke, podjetje prevzame fiksno obrestno mero za več dolga, kot kadar so obrestne mere visoke.
Rebalancing is accounted for as a continuation of the hedging relationship in accordance with paragraphs B6.5.9–B6.5.21.
Podjetje ima za 100 DE dolga z variabilno obrestno mero in od tega 30 DE zamenja za dolg s fiksno obrestno mero.
On rebalancing, the hedge ineffectiveness of the hedging relationship is determined and recognised immediately before adjusting the hedging relationship.
Podjetje izkoristi nizke obrestne mere in izda za dodatnih 50 DE dolga za financiranje večje naložbe, kar stori z izdajo obveznice s fiksno obrestno mero.
Adjusting the hedge ratio allows an entity to respond to changes in the relationship between the hedging instrument and the hedged item that arise from their underlyings or risk variables.
Zaradi nizkih obrestnih mer se podjetje odloči, da bo izpostavljenost s fiksno obrestno mero določilo na 40 odstotkov celotnega dolga, in sicer tako, da za 20 DE zmanjša obseg, v katerem je prej varovalo izpostavljenost z variabilno obrestno mero, kar privede do izpostavljenosti z variabilno obrestno mero v višini 60 DE.
For example, a hedging relationship in which the hedging instrument and the hedged item have different but related underlyings changes in response to a change in the relationship between those two underlyings (for example, different but related reference indices, rates or prices).
V tej situaciji ostane strategija obvladovanja tveganj nespremenjena.
Hence, rebalancing allows the continuation of a hedging relationship in situations in which the relationship between the hedging instrument and the hedged item changes in a way that can be compensated for by adjusting the hedge ratio.
Vendar pa se je spremenil način, na katerega podjetje izvaja to strategijo, kar pomeni, da se je za 20 DE izpostavljenosti z variabilno obrestno mero, ki se je prej varovala pred tveganjem, spremenil cilj glede obvladovanja tveganj (tj. na ravni razmerja varovanja pred tveganjem).
For example, an entity hedges an exposure to Foreign Currency A using a currency derivative that references Foreign Currency B and Foreign Currencies A and B are pegged (ie their exchange rate is maintained within a band or at an exchange rate set by a central bank or other authority).
Zato se mora v tej situaciji prenehati obračunavanje varovanja pred tveganjem za 20 DE prej varovane izpostavljenosti z variabilno obrestno mero.
If the exchange rate between Foreign Currency A and Foreign Currency B were changed (ie a new band or rate was set), rebalancing the hedging relationship to reflect the new exchange rate would ensure that the hedging relationship would continue to meet the hedge effectiveness requirement for the hedge ratio in the new circumstances.
To bi lahko pomenilo zmanjšanje pozicije zamenjave za nominalni znesek v višini 20 DE, vendar bi lahko podjetje, odvisno od okoliščin, obdržalo navedeni znesek zamenjave in ga na primer uporabilo za zavarovanje druge izpostavljenosti ali pa bi lahko postal del trgovalne knjige.
In contrast, if there was a default on the currency derivative, changing the hedge ratio could not ensure that the hedging relationship would continue to meet that hedge effectiveness requirement.
Če pa bi podjetje namesto tega zamenjalo del novega dolga s fiksno obrestno mero v dolg z variabilno obrestno mero, bi bilo treba še naprej obračunavati varovanje pred tveganjem za prej varovano izpostavljenost z variabilno obrestno mero.
Hence, rebalancing does not facilitate the continuation of a hedging relationship in situations in which the relationship between the hedging instrument and the hedged item changes in a way that cannot be compensated for by adjusting the hedge ratio.
Nekatere izpostavljenosti izhajajo iz pozicij, ki se pogosto spremenijo, kot je npr. obrestno tveganje odprtega portfelja dolžniških instrumentov.
Not every change in the extent of offset between the changes in the fair value of the hedging instrument and the hedged item's fair value or cash flows constitutes a change in the relationship between the hedging instrument and the hedged item.
Dodajanje novih dolžniških instrumentov in odprava pripoznanja dolžniških instrumentov nenehno spreminjajo to izpostavljenost (tj. izpostavljenost je drugačna, kot če bi se pozicija preprosto držala do zapadlosti).
An entity analyses the sources of hedge ineffectiveness that it expected to affect the hedging relationship during its term and evaluates whether changes in the extent of offset are:
To je dinamičen proces, v katerem tako izpostavljenost kot instrumenti za varovanje pred tveganjem, ki se uporabljajo za njeno obvladovanje, ne ostanejo dolgo nespremenjeni.
fluctuations around the hedge ratio, which remains valid (ie continues to appropriately reflect the relationship between the hedging instrument and the hedged item); or
Zato podjetje s tako izpostavljenostjo pogosto prilagodi instrumente za varovanje pred tveganjem, s katerimi obvladuje obrestno tveganje, ko se izpostavljenost spreminja.
an indication that the hedge ratio no longer appropriately reflects the relationship between the hedging instrument and the hedged item.
Na primer, dolžniški instrumenti s preostalo zapadlostjo 24 mesecev, so določeni kot varovana postavka za obrestno tveganje za 24 mesecev.
An entity performs this evaluation against the hedge effectiveness requirement for the hedge ratio, ie to ensure that the hedging relationship does not reflect an imbalance between the weightings of the hedged item and the hedging instrument that would create hedge ineffectiveness (irrespective of whether recognised or not) that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting.
Enak postopek se uporablja za druge časovne intervale ali obdobja zapadlosti.
Hence, this evaluation requires judgement.
Podjetje po krajšem obdobju prekine vsa ali nekatera razmerja varovanja pred tveganjem ali njihov del za obdobja zapadlosti in določi nova razmerja varovanja za obdobja zapadlosti na podlagi njihove velikosti in instrumentov za varovanje pred tveganjem, ki obstajajo v tistem trenutku.
Fluctuation around a constant hedge ratio (and hence the related hedge ineffectiveness) cannot be reduced by adjusting the hedge ratio in response to each particular outcome.
Prenehanje obračunavanja varovanja pred tveganjem v tej situaciji odraža dejstvo, da so navedena razmerja varovanja pred tveganjem vzpostavljena tako, da ima podjetje nov instrument za varovanje pred tveganjem in novo varovano postavko, ne pa, da ima instrument za varovanje in varovano postavko, ki sta bila v preteklosti določena kot taka.
Hence, in such circumstances, the change in the extent of offset is a matter of measuring and recognising hedge ineffectiveness but does not require rebalancing.
Strategija obvladovanja tveganj ostane ista, vendar ni več cilja glede obvladovanja tveganj, ki bi se še naprej zasledoval za ta v preteklosti določena razmerja varovanja pred tveganjem, ki kot taka več ne obstajajo.
Conversely, if changes in the extent of offset indicate that the fluctuation is around a hedge ratio that is different from the hedge ratio that is currently used for that hedging relationship, or that there is a trend leading away from that hedge ratio, hedge ineffectiveness can be reduced by adjusting the hedge ratio, whereas retaining the hedge ratio would increasingly produce hedge ineffectiveness.
V taki situaciji se obračunavanje varovanja pred tveganjem preneha v obsegu, v katerem se je spremenil cilj glede obvladovanja tveganj.
Hence, in such circumstances, an entity must evaluate whether the hedging relationship reflects an imbalance between the weightings of the hedged item and the hedging instrument that would create hedge ineffectiveness (irrespective of whether recognised or not) that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting.
To je odvisno od položaja, v katerem je podjetje, in bi lahko na primer vplivalo na vsa ali samo na nekatera razmerja varovanja pred tveganjem v obdobju zapadlosti ali samo na del razmerja varovanja.
If the hedge ratio is adjusted, it also affects the measurement and recognition of hedge ineffectiveness because, on rebalancing, the hedge ineffectiveness of the hedging relationship must be determined and recognised immediately before adjusting the hedging relationship in accordance with paragraph B6.5.8.
Podjetje ima strategijo obvladovanja tveganj, v skladu s katero obvladuje valutno tveganje predvidenih prodaj in izhajajočih terjatev.
Rebalancing means that, for hedge accounting purposes, after the start of a hedging relationship an entity adjusts the quantities of the hedging instrument or the hedged item in response to changes in circumstances that affect the hedge ratio of that hedging relationship.
V okviru te strategije obvladuje valutno tveganje kot posebno razmerje varovanja pred tveganjem samo do točke, ko se pripozna terjatev.
Typically, that adjustment should reflect adjustments in the quantities of the hedging instrument and the hedged item that it actually uses.
Po tem podjetje ne obvladuje več valutnega tveganja na podlagi tega posebnega razmerja varovanja.
However, an entity must adjust the hedge ratio that results from the quantities of the hedged item or the hedging instrument that it actually uses if:
Namesto tega skupaj obvladuje valutno tveganje iz terjatev, obveznosti in izvedenih finančnih instrumentov (ki se ne nanašajo na napovedane transakcije, ki se še niso zgodile), izraženih v isti tuji valuti.
the hedge ratio that results from changes to the quantities of the hedging instrument or the hedged item that the entity actually uses would reflect an imbalance that would create hedge ineffectiveness that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting; or
Za namene obračunavanja to deluje kot „naravno“ varovanje pred tveganjem, ker se dobički in izgube iz naslova valutnega tveganja pri vseh navedenih postavkah nemudoma pripoznajo v poslovnem izidu.
an entity would retain quantities of the hedging instrument and the hedged item that it actually uses, resulting in a hedge ratio that, in new circumstances, would reflect an imbalance that would create hedge ineffectiveness that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting (ie an entity must not create an imbalance by omitting to adjust the hedge ratio).
Zato se mora za namene obračunavanja razmerje varovanja pred tveganjem, če je določeno za obdobje do datuma plačila, prekiniti, ko se pripozna terjatev, ker cilj glede obvladovanja tveganj pri prvotnem razmerju varovanja ni več aktualen.
Rebalancing does not apply if the risk management objective for a hedging relationship has changed.
Valutno tveganje se zdaj obvladuje v okviru iste strategije, ampak na drugačni podlagi.
Instead, hedge accounting for that hedging relationship shall be discontinued (despite that an entity might designate a new hedging relationship that involves the hedging instrument or hedged item of the previous hedging relationship as described in paragraph B6.5.28).
Če pa je podjetje imelo drugačen cilj glede obvladovanja tveganj in je obvladovalo valutno tveganje kot eno neprekinjeno razmerje varovanja pred tveganjem posebej za znesek navedenih predvidenih prodaj in izhajajočo terjatev do datuma poravnave, bi se obračunavanje varovanja pred tveganjem nadaljevalo do tega datuma.
If a hedging relationship is rebalanced, the adjustment to the hedge ratio can be effected in different ways:
Prenehanje obračunavanja varovanja pred tveganjem lahko vpliva na:
the weighting of the hedged item can be increased (which at the same time reduces the weighting of the hedging instrument) by:
celotno razmerje varovanja pred tveganjem ali
increasing the volume of the hedged item; or
del razmerja varovanja pred tveganjem (kar pomeni, da se obračunavanje varovanja pred tveganjem nadaljuje za preostanek razmerja varovanja).
decreasing the volume of the hedging instrument.
Razmerje varovanja pred tveganjem se prekine v celoti, kadar kot celota preneha izpolnjevati merila ustreznosti.
the weighting of the hedging instrument can be increased (which at the same time reduces the weighting of the hedged item) by:
razmerje varovanja pred tveganjem ne izpolnjuje več cilja glede obvladovanja tveganj, na podlagi katerega je izpolnjevalo pogoje za obračunavanje varovanja pred tveganjem (tj. podjetje ne deluje več v skladu s ciljem obvladovanja tveganj);
increasing the volume of the hedging instrument; or
instrument ali instrumenti za varovanje pred tveganjem so bili prodani ali prekinjeni (v povezavi s celotnim obsegom, ki je bil del razmerja varovanja); ali
decreasing the volume of the hedged item.
med varovano postavko in instrumentom za varovanje pred tveganjem ni več ekonomskega razmerja ali pa začne učinek kreditnega tveganja prevladovati v spremembah vrednosti, ki so posledica navedenega ekonomskega razmerja.
Changes in volume refer to the quantities that are part of the hedging relationship.
Del razmerja varovanja pred tveganjem se prekine (za njegov preostali del pa se nadaljuje z obračunavanjem varovanja), kadar samo del razmerja varovanja preneha izpolnjevati merila ustreznosti.
Hence, decreases in volumes do not necessarily mean that the items or transactions no longer exist, or are no longer expected to occur, but that they are not part of the hedging relationship.
ob rebalansu razmerja varovanja pred tveganjem se lahko količnik varovanja prilagodi tako, da del varovane postavke ni več del razmerja varovanja (glej B6.5.20. člen).
For example, decreasing the volume of the hedging instrument can result in the entity retaining a derivative, but only part of it might remain a hedging instrument of the hedging relationship.
Zato se obračunavanje varovanja pred tveganjem preneha samo za del varovane postavke, ki ni več del razmerja varovanja; ali
This could occur if the rebalancing could be effected only by reducing the volume of the hedging instrument in the hedging relationship, but with the entity retaining the volume that is no longer needed.
ko ni več zelo verjetno, da bo del pred tveganjem varovane postavke, ki je napovedana transakcija (ali njena sestavina), realiziran, se preneha obračunavati varovanje pred tveganjem samo za tisti del varovane postavke, za katerega ni več zelo verjetno, da bo realiziran.
In that case, the undesignated part of the derivative would be accounted for at fair value through profit or loss (unless it was designated as a hedging instrument in a different hedging relationship).
Če pa je podjetje v preteklosti določalo varovanja napovedanih transakcij in je naknadno ugotovilo, da se za napovedane transakcije ne pričakuje več, da bodo realizirane, postane sposobnost podjetja, da natančno napove napovedane transakcije, pri napovedovanju podobnih napovedanih transakcij vprašljiva.
Adjusting the hedge ratio by increasing the volume of the hedged item does not affect how the changes in the fair value of the hedging instrument are measured.
To vpliva na oceno, ali so podobne napovedane transakcije zelo verjetne (glej 6.3.3. člen) in ali so primerne za določitev kot pred tveganjem varovane postavke.
The measurement of the changes in the value of the hedged item related to the previously designated volume also remains unaffected.
Podjetje lahko določi novo razmerje varovanja pred tveganjem, ki vključuje instrument za varovanje pred tveganjem ali varovano postavko iz prejšnjega razmerja varovanja, za katerega se je (deloma ali v celoti) prenehalo obračunavati varovanje pred tveganjem.
However, from the date of rebalancing, the changes in the value of the hedged item also include the change in the value of the additional volume of the hedged item.
To ne pomeni nadaljevanja razmerja varovanja pred tveganjem, ampak nov začetek.
These changes are measured starting from, and by reference to, the date of rebalancing instead of the date on which the hedging relationship was designated.
kreditna kakovost instrumenta za varovanje pred tveganjem se tako močno poslabša, da ga podjetje nadomesti z novim instrumentom za varovanje.
For example, if an entity originally hedged a volume of 100 tonnes of a commodity at a forward price of CU80 (the forward price at inception of the hedging relationship) and added a volume of 10 tonnes on rebalancing when the forward price was CU90, the hedged item after rebalancing would comprise two layers: 100 tonnes hedged at CU80 and 10 tonnes hedged at CU90.
To pomeni, da prvotno razmerje varovanja pred tveganjem ni uspelo doseči cilja glede obvladovanja tveganj in se zato v celoti prekine.
Adjusting the hedge ratio by decreasing the volume of the hedging instrument does not affect how the changes in the value of the hedged item are measured.
Novi instrument za varovanje pred tveganjem se določi kot varovanje iste izpostavljenosti, ki se je varovala prej, in tvori novo razmerje varovanja.
The measurement of the changes in the fair value of the hedging instrument related to the volume that continues to be designated also remains unaffected.
Zato se spremembe poštene vrednosti denarnih tokov varovane postavke merijo na datum določitve novega razmerja varovanja pred tveganjem in glede na ta datum, ne pa na datum, ko je bilo določeno prvotno razmerje varovanja;
However, from the date of rebalancing, the volume by which the hedging instrument was decreased is no longer part of the hedging relationship.
razmerje varovanja pred tveganjem se prekine pred koncem njegovega obdobja trajanja.
For example, if an entity originally hedged the price risk of a commodity using a derivative volume of 100 tonnes as the hedging instrument and reduces that volume by 10 tonnes on rebalancing, a nominal amount of 90 tonnes of the hedging instrument volume would remain (see paragraph B6.5.16 for the consequences for the derivative volume (ie the 10 tonnes) that is no longer a part of the hedging relationship).
Instrument za varovanje pred tveganjem v tem razmerju se lahko določi kot instrument za varovanje pred tveganjem v drugem razmerju varovanja (na primer pri prilagajanju količnika varovanja ob rebalansu s povečanjem obsega instrumenta za varovanje ali pri določitvi povsem novega razmerja varovanja).
Adjusting the hedge ratio by increasing the volume of the hedging instrument does not affect how the changes in the value of the hedged item are measured.
Za opcijo se lahko šteje, da je povezana s časovnim obdobjem, ker njena časovna vrednost imetniku opcije predstavlja strošek za zagotavljanje zaščite v določenem časovnem obdobju.
The measurement of the changes in the fair value of the hedging instrument related to the previously designated volume also remains unaffected.
Vendar so za namene ocenjevanja, ali se z opcijo varuje transakcija ali na časovnem obdobju temelječa varovana postavka, relevantni vidik značilnosti te varovane postavke, vključno s tem, kako in kdaj vpliva na poslovni izid.
However, from the date of rebalancing, the changes in the fair value of the hedging instrument also include the changes in the value of the additional volume of the hedging instrument.
Zato mora podjetje oceniti vrsto pred tveganjem varovane postavke (glej 6.5.15.(a) člen) na podlagi narave varovane postavke (ne glede na to, ali je razmerje varovanja varovanje denarnih tokov pred tveganjem ali varovanje poštene vrednosti pred tveganjem):
The changes are measured starting from, and by reference to, the date of rebalancing instead of the date on which the hedging relationship was designated.
Časovna vrednost opcije je povezana z na transakciji temelječo varovano postavko, če je narava varovane postavke transakcija, za katero ima časovna vrednost značilnost stroškov navedene transakcije.
For example, if an entity originally hedged the price risk of a commodity using a derivative volume of 100 tonnes as the hedging instrument and added a volume of 10 tonnes on rebalancing, the hedging instrument after rebalancing would comprise a total derivative volume of 110 tonnes.
Primer tega je, ko je časovna vrednost opcije povezana z varovano postavko, ki privede do pripoznanja postavke, ki pri začetnem merjenju vključuje transakcijske stroške (na primer, podjetje varuje nakup blaga, ne glede na to, ali gre za napovedano transakcijo ali trdno obvezo, pred tveganjem spremembe cene blaga in pri začetnem merjenju zalog upošteva transakcijske stroške).
The change in the fair value of the hedging instrument is the total change in the fair value of the derivatives that make up the total volume of 110 tonnes.
Zaradi vključitve časovne vrednosti opcije v začetno merjenje posamezne pred tveganjem varovane postavke časovna vrednost vpliva na poslovni izid istočasno kot navedena varovana postavka.
These derivatives could (and probably would) have different critical terms, such as their forward rates, because they were entered into at different points in time (including the possibility of designating derivatives into hedging relationships after their initial recognition).
Podobno bi podjetje, ki varuje prodajo blaga pred tveganjem, ne glede na to, ali gre za napovedano transakcijo ali trdno obvezo, vključilo časovno vrednost opcije kot del stroška, povezanega z navedeno prodajo (zato bi se časovna vrednost pripoznala v poslovnem izidu v istem obdobju kot prihodki od varovane prodaje).
Adjusting the hedge ratio by decreasing the volume of the hedged item does not affect how the changes in the fair value of the hedging instrument are measured.
Časovna vrednost opcije je povezana z na časovnem obdobju temelječo varovano postavko, če je narava varovane postavke taka, da ima časovna vrednost značilnost stroška pridobitve zaščite pred tveganjem v določenem obdobju (vendar varovana postavka ne privede do transakcije, ki vključuje pojem stroška transakcije v skladu s točko (a)).
The measurement of the changes in the value of the hedged item related to the volume that continues to be designated also remains unaffected.
Na primer, če se zaloge blaga varujejo pred tveganjem zmanjšanja poštene vrednosti za obdobje šestih mesecev z uporabo opcije za blago z ustreznim obdobjem trajanja, bi se časovna vrednost opcije razporedila v poslovni izid (tj. amortizirala na sistematični in racionalni podlagi) v navedenem šestmesečnem obdobju.
However, from the date of rebalancing, the volume by which the hedged item was decreased is no longer part of the hedging relationship.
Drug primer je varovanje čiste finančne naložbe v posel v tujini, zavarovane za obdobje 18 mesecev z uporabo valutne opcije, ki bi privedla do razporeditve časovne vrednosti opcije po navedenem 18-mesečnem obdobju.
For example, if an entity originally hedged a volume of 100 tonnes of a commodity at a forward price of CU80 and reduces that volume by 10 tonnes on rebalancing, the hedged item after rebalancing would be 90 tonnes hedged at CU80.
Značilnosti pred tveganjem varovane postavke, vključno s tem, kako in kdaj varovana postavka vpliva na poslovni izid, prav tako vplivajo na obdobje, v katerem se amortizira časovna vrednost opcije, s katero se varuje na časovnem obdobju temelječa varovana postavka, ki je skladno z obdobjem, v katerem lahko notranja vrednost opcije vpliva na poslovni izid skladno z obračunavanjem varovanja pred tveganjem.
The 10 tonnes of the hedged item that are no longer part of the hedging relationship would be accounted for in accordance with the requirements for the discontinuation of hedge accounting (see paragraphs 6.5.6–6.5.7 and B6.5.22–B6.5.28).
Na primer, če se za varovanje pred tveganjem povečanja izdatkov za obresti pri obveznici z variabilno obrestno mero uporabi obrestna opcija (kapica), se časovna vrednost te kapice amortizira v poslovni izid v istem obdobju, v katerem bi notranja vrednost kapice vplivala na poslovni izid: