natgillin/translations-raw huggingface dataset:
(In this case, the entity shall also apply paragraph 42S of IFRS 7 but references to ‘paragraph 7.2.5 of IFRS 9’ shall be read to mean this paragraph and references to ‘initial recognition of the financial asset’ shall be read to mean ‘at the date of transition to IFRSs’.)
Nekatere zavarovalne pogodbe vsebujejo možnost diskrecijske udeležbe kot tudi zajamčeno sestavino.
B8C If it is impracticable (as defined in IAS 8) for an entity to apply retrospectively the effective interest method in IFRS 9, the fair value of the financial asset or the financial liability at the date of transition to IFRSs shall be the new gross carrying amount of that financial asset or the new amortised cost of that financial liability at the date of transition to IFRSs.
Izdajatelj takšne pogodbe:
Impairment of financial assets
mora, če pogodba vsebuje vgrajeni izpeljani finančni instrument, ki spada v področje uporabe MSRP 9, za tak instrument uporabljati MSRP 9;
B8D An entity shall apply the impairment requirements in Section 5.5 of IFRS 9 retrospectively subject to paragraphs 7.2.15 and 7.2.18–7.2.20 of that IFRS.
Možnost diskrecijske udeležbe v finančnih instrumentih
B8E At the date of transition to IFRSs, 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 financial instruments were initially recognised (or for loan commitments and financial guarantee contracts the date that the entity became a party to the irrevocable commitment in accordance with paragraph 5.5.6 of IFRS 9) and compare that to the credit risk at the date of transition to IFRSs (also see paragraphs B7.2.2–B7.2.3 of IFRS 9).
Zahteve iz 34. člena veljajo tudi za finančni instrument, ki vključuje možnost diskrecijske udeležbe.
B8F When determining whether there has been a significant increase in credit risk since initial recognition, an entity may apply:
Poleg tega:
the requirements in paragraph 5.5.10 and B5.5.27–B5.5.29 of IFRS 9; and
če izdajatelj razvrsti celotno možnost diskrecijske udeležbe kot obveznost, mora uporabiti preizkus ustreznosti obveznosti iz 15.–19. člena za celotno pogodbo (tj. tako za zajamčeno sestavino kot tudi za možnost diskrecijske udeležbe).
the rebuttable presumption in paragraph 5.5.11 of IFRS 9 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.
Izdajatelju ni treba opredeliti zneska, ki bi bil rezultat uporabe MSRP 9 za zajamčeno sestavino;
B8G If, at the date of transition to IFRSs, determining whether there has been a significant increase in credit risk since the initial recognition of a financial instrument 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 B8E(a) applies).
če izdajatelj del možnosti ali celotno možnost razvrsti kot ločeno sestavino lastniškega kapitala, obveznost, pripoznana za celotno pogodbo, ne sme biti manjša od zneska, ki bi bil rezultat uporabe MSRP 9 za zajamčeno sestavino.
Embedded derivatives B9 A first-time adopter shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on the basis of the conditions that existed at the later of the date it first became a party to the contract and the date a reassessment is required by paragraph B4.3.11 of IFRS 9.
Ta znesek mora vključevati notranjo vrednost opcije za predčasno prekinitev (odkup) pogodbe, ni pa nujno, da vključuje časovno vrednost, če 9. člen takšno opcijo izvzema iz merjenja po pošteni vrednosti.
C3 In Appendix D, paragraphs D1, D14, D15, D19 and D20 and a heading above D19 are amended to read as follows and paragraphs D19A–D19C and, after paragraph D32, a heading and paragraph D33 are added.
Izdajatelju ni treba razkriti zneska, ki bi bil rezultat uporabe MSRP 9 za zajamčeno sestavino, prav tako pa mu tega zneska ni treba ločeno prikazati.
D1 An entity may elect to use one or more of the following exemptions:
Poleg tega izdajatelju ni treba določiti tega zneska, če je celotna pripoznana obveznost očitno večja.
joint arrangements (paragraph D31);
Ne glede na 4.4.1. člen MSRP 9 lahko zavarovatelj (ni pa mu treba), če spremeni računovodske usmeritve za zavarovalne obveznosti, prerazporedi nekatera ali vsa finančna sredstva, tako da se merijo po pošteni vrednosti prek poslovnega izida.
stripping costs in the production phase of a surface mine (paragraph D32); and
Takšna prerazporeditev je dovoljena, če zavarovatelj spremeni računovodske usmeritve takrat, ko prvič uporabi ta MSRP, in če naknadno spremeni usmeritev, kot je dovoljeno v skladu z 22. členom.
designation of contracts to buy or sell a non-financial item (paragraph D33).
Prerazporeditev je sprememba v računovodski usmeritvi, zato se uporablja MRS 8.
at cost; or
Sestavina pogodbe, ki se ne obračunava kot izvedeni finančni instrument v skladu z MSRP 9, in bi spadala v področje uporabe MSRP 9, če bi bila ločen instrument.
D15 If a first-time adopter measures such an investment at cost in accordance with IAS 27, it shall measure that investment at one of the following amounts in its separate opening IFRS statement of financial position:
B18 V nadaljevanju so navedeni primeri pogodb, ki štejejo za zavarovalne pogodbe, če je preneseno zavarovalno tveganje pomembno:
cost determined in accordance with IAS 27; or
kreditno zavarovanje, ki zagotavlja določena plačila, s katerimi se imetniku povrne izguba, nastala zaradi tega, ker določen dolžnik ni izvedel plačila ob njegovi zapadlosti v skladu s prvotnimi ali spremenjenimi pogoji dolžniškega instrumenta.
deemed cost.
Takšne pogodbe imajo lahko različne pravne oblike, kot so na primer poroštva, nekatere vrste akreditivov, pogodbe o kreditnih izvedenih produktih ali zavarovalne pogodbe.
The deemed cost of such an investment shall be its:
Vendar pa te pogodbe kljub temu, da ustrezajo opredelitvi zavarovalne pogodbe, ustrezajo tudi opredelitvi pogodbe o finančnem poroštvu v MSRP 9 in spadajo v področje uporabe MRS 32 [opomba izpuščena] in MSRP 9, in ne tega MSRP (glej 4.(d) člen).
fair value at the entity's date of transition to IFRSs in its separate financial statements; or
Če pa je izdajatelj pogodbe o finančnem poroštvu predhodno izrecno navedel, da take pogodbe obravnava kot zavarovalne pogodbe in da je uporabil obračunavanje, ki se uporablja za zavarovalne pogodbe, se lahko odloči, da bo za take pogodbe o finančnem poroštvu uporabljal MRS 32 [opomba izpuščena] in MSRP 9 ali ta standard.
previous GAAP carrying amount at that date.
B19 V nadaljevanju so predstavljeni primeri pogodb, ki niso zavarovalne pogodbe:
A first-time adopter may choose either (i) or (ii) above to measure its investment in each subsidiary, joint venture or associate that it elects to measure using a deemed cost.
B20 Če pogodbe, opisane v B19. členu, ustvarijo finančna sredstva ali finančne obveznosti, spadajo v področje uporabe MSRP 9.
Designation of previously recognised financial instruments
To med drugim pomeni, da pogodbene stranke uporabljajo tako imenovano obračunavanje vlog, ki vključuje naslednje:
D19 IFRS 9 permits a financial liability (provided it meets certain criteria) to be designated as a financial liability at fair value through profit or loss.
MSRP 5
Despite this requirement an entity is permitted to designate, at the date of transition to IFRSs, any financial liability as at fair value through profit or loss provided the liability meets the criteria in paragraph 4.2.2 of IFRS 9 at that date.
Nekratkoročna sredstva za prodajo in ustavljeno poslovanje
D19A An entity may designate a financial asset as measured at fair value through profit or loss in accordance with paragraph 4.1.5 of IFRS 9 on the basis of the facts and circumstances that exist at the date of transition to IFRSs.
C12 5. člen se spremeni tako, da se glasi, kot sledi, izbrišejo se 44.F in 44.J člen ter doda 44.K člen:
D19B An entity may designate an investment in an equity instrument as at fair value through other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9 on the basis of the facts and circumstances that exist at the date of transition to IFRSs.
Določbe o merjenju iz tega MSRP [opomba izpuščena] se ne uporabljajo za naslednja sredstva, ki jih zajemajo navedeni MSRP, niti za posamezna sredstva niti, kadar so del skupine za odtujitev:
D19C For a financial liability that is designated as a financial liability at fair value through profit or loss, an entity shall determine whether the treatment in paragraph 5.7.7 of IFRS 9 would create an accounting mismatch in profit or loss on the basis of the facts and circumstances that exist at the date of transition to IFRSs.
finančna sredstva, ki spadajo v področje uporabe MSRP 9 Finančni instrumenti;
Fair value measurement of financial assets or financial liabilities at initial recognition
Z MSRP 9, kot je bil izdan julija 2014, je bil spremenjen 5. člen ter izbrisana 44.F in 44.J člen.
D20 Despite the requirements of paragraphs 7 and 9, an entity may apply the requirements in paragraph B5.1.2 A(b) of IFRS 9 prospectively to transactions entered into on or after the date of transition to IFRSs.
MSRP 7
Designation of contracts to buy or sell a non-financial item
Finančni instrumenti: razkritja
D33 IFRS 9 permits some contracts to buy or sell a non-financial item to be designated at inception as measured at fair value through profit or loss (see paragraph 2.5 of IFRS 9).
C13 2.–5., 8.–11., 14., 20., 28.–30., 36. in 42.C–42.E člen se spremenijo tako, da se glasijo, kot sledi, 12., 12.A, 16., 22.–.24, 37., 44.E, 44.F in 44.H–44.J, 44.N, 44.S–44.W, 44.Y člen se izbrišejo in doda se več naslovov ter 5.A, 10.A, 11.A, 11.B, 12.B–12.D, 16.A, 20.A, 21.A–21.D, 22.A–22.C, 23.A–23.F, 24.A–24.G, 35.A–35.N, 42.I–42.S, 44.Z in 44.ZA člen.
Despite this requirement an entity is permitted to designate, at the date of transition to IFRSs, contracts that already exist on that date as measured at fair value through profit or loss but only if they meet the requirements of paragraph 2.5 of IFRS 9 at that date and the entity designates all similar contracts.
Načela v tem MSRP dopolnjujejo načela za pripoznavanje, merjenje in predstavljanje finančnih sredstev in finančnih obveznosti v MRS 32 Finančni instrumenti: predstavljanje in MSRP 9 Finančni instrumenti.
C4 In Appendix E, a heading and paragraphs E1 and E2 are added: Exemption from the requirement to restate comparative information for IFRS 9
PODROČJE UPORABE
E1 If an entity's first IFRS reporting period begins before 1 January 2019 and the entity applies the completed version of IFRS 9 (issued in 2014), the comparative information in the entity's first IFRS financial statements need not comply with IFRS 7 Financial Instruments: Disclosure or the completed version of IFRS 9 (issued in 2014), to the extent that the disclosures required by IFRS 7 relate to items within the scope of IFRS 9.
Ta MSRP morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
For such entities, references to the ‘date of transition to IFRSs’ shall mean, in the case of IFRS 7 and IFRS 9 (2014) only, the beginning of the first IFRS reporting period.
deleže v odvisnih podjetjih, pridruženih podjetjih ali skupnih podvigih, ki se obračunavajo v skladu z MSRP 10 Konsolidirani računovodski izkazi, MRS 27 Ločeni računovodski izkazi ali MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige.
E2 An entity that chooses to present comparative information that does not comply with IFRS 7 and the completed version of IFRS 9 (issued in 2014) in its first year of transition shall:
Vendar MSRP 10, MRS 27 ali MRS 28 v nekaterih primerih od podjetja zahtevajo ali mu dopuščajo obračunavanje deleža v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MSRP 9; v teh primerih podjetja uporabljajo zahteve iz tega MSRP.
apply the requirements of its previous GAAP in place of the requirements of IFRS 9 to comparative information about items within the scope of IFRS 9.
Podjetja ta MSRP prav tako uporabljajo za vse izvedene finančne instrumente, povezane z deleži v odvisnih podjetjih, pridruženih podjetjih ali skupnih podvigih, razen če izvedeni finančni instrument ustreza opredelitvi kapitalskega instrumenta iz MRS 32;
disclose this fact together with the basis used to prepare this information.
zavarovalne pogodbe, kot so opredeljene v MSRP 4 Zavarovalne pogodbe.
treat any adjustment between the statement of financial position at the comparative period's reporting date (ie the statement of financial position that includes comparative information under previous GAAP) and the statement of financial position at the start of the first IFRS reporting period (ie the first period that includes information that complies with IFRS 7 and the completed version of IFRS 9 (issued in 2014)) as arising from a change in accounting policy and give the disclosures required by paragraph 28(a)–(e) and (f)(i) of IAS 8.
Poleg tega mora izdajatelj uporabljati ta MSRP za pogodbe o finančnem poroštvu, če uporablja MSRP 9 pri pripoznavanju in merjenju pogodb, če pa se v skladu s 4.(d) členom MSRP 4 odloči za uporabo MSRP 4 pri pripoznavanju in merjenju pogodb, pa mora uporabljati MSRP 4;
Paragraph 28(f)(i) applies only to amounts presented in the statement of financial position at the comparative period's reporting date.
Ta MSRP se uporablja za pripoznane in nepripoznane finančne instrumente.
apply paragraph 17(c) of IAS 1 to provide additional disclosures when compliance with the specific requirements in IFRSs is insufficient to enable users to understand the impact of particular transactions, other events and conditions on the entity's financial position and financial performance.
Pripoznani finančni instrumenti vključujejo finančna sredstva in finančne obveznosti, ki spadajo v področje uporabe MSRP 9.
IFRS 2
Nepripoznani finančni instrumenti vključujejo nekatere finančne instrumente, ki sicer ne spadajo v področje uporabe MSRP 9, vendar spadajo v področje uporabe tega MSRP.
Share-based Payment
Ta MSRP se uporablja za pogodbe za nakup ali prodajo nefinančnih sredstev, ki spadajo v področje uporabe MSRP 9.
C5 Paragraph 6 is amended to read as follows, and paragraph 63C is added.
[izbrisano]
This IFRS does not apply to share-based payment transactions in which the entity receives or acquires goods or services under a contract within the scope of paragraphs 8–10 of IAS 32 Financial Instruments: Presentation (as revised in 2003) [footnote omitted] or paragraphs 2.4–2.7 of IFRS 9 Financial Instruments.
finančne obveznosti, merjene po pošteni vrednosti prek poslovnega izida, pri čemer se ločeno izkazujejo (i) tiste, ki se kot take določijo ob začetnem pripoznanju ali pozneje v skladu s 6.7.1. členom MSRP 9, in (ii) tiste, ki ustrezajo opredelitvi „v posesti za trgovanje“ iz MSRP 9;
IFRS 9, as issued in July 2014, amended paragraph 6.
finančnih sredstvih, merjenih po odplačni vrednosti;
An entity shall apply that amendment when it applies IFRS 9.
finančnih obveznostih, merjenih po odplačni vrednosti;
IFRS 3
finančna sredstva, merjena po pošteni vrednosti prek drugega vseobsegajočega donosa, pri čemer se ločeno izkazujejo (i) finančna sredstva, ki se merijo po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom MSRP 9, in (ii) naložbe v kapitalske instrumente, ki se kot take določijo ob začetnem pripoznanju v skladu s 5.7.5. členom MSRP 9.
Business Combinations
Finančna sredstva ali finančne obveznosti po pošteni vrednosti skozi poslovni izid
C6 Paragraphs 16, 42, 53, 56 and 58 are amended to read as follows, paragraphs 64A, 64D and 64H are deleted and paragraph 64L is added.
Če je podjetje finančno sredstvo (ali skupino finančnih sredstev), ki bi se sicer merilo po pošteni vrednosti prek drugega vseobsegajočega donosa ali po odplačni vrednosti, določilo kot merjeno po pošteni vrednosti prek poslovnega izida, mora razkriti:
In some situations, IFRSs provide for different accounting depending on how an entity classifies or designates a particular asset or liability.
največjo izpostavljenost finančnega sredstva (ali skupine finančnih sredstev) kreditnemu tveganju (glej 36.(a) člen) na koncu poročevalskega obdobja;
Examples of classifications or designations that the acquirer shall make on the basis of the pertinent conditions as they exist at the acquisition date include but are not limited to:
znesek, za katerega morebitni povezani kreditni izvedeni finančni instrumenti ali podobni instrumenti zmanjšujejo navedeno največjo izpostavljenost kreditnemu tveganju (glej 36.(b) člen);
designation of a derivative instrument as a hedging instrument in accordance with IFRS 9; and (c) assessment of whether an embedded derivative should be separated from a host contract in accordance with IFRS 9 (which is a matter of ‘classification’ as this IFRS uses that term).
znesek spremembe poštene vrednosti morebitnih povezanih kreditnih izvedenih finančnih instrumentov ali podobnih instrumentov, do katere je prišlo v obravnavanem obdobju in kumulativno od takrat, ko je bilo finančno sredstvo določeno kot tako.
In prior reporting periods, the acquirer may have recognised changes in the value of its equity interest in the acquiree in other comprehensive income.
razliko med knjigovodsko vrednostjo finančne obveznosti in zneskom, ki bi ga moralo podjetje ob zapadlosti po pogodbi plačati imetniku obveze.
If so, the amount that was recognised in other comprehensive income shall be recognised on the same basis as would be required if the acquirer had disposed directly of the previously held equity interest.
Podjetje mora razkriti tudi:
Acquisition-related costs are costs the acquirer incurs to effect a business combination.
podroben opis metod, uporabljenih za zagotavljanje izpolnjevanja zahtev iz 9.(c), 10.(a) in 10.A(a) ter 5.7.7.(a) člena MSRP 9, vključno z obrazložitvijo, zakaj je metoda primerna;
Those costs include finder's fees; advisory, legal, accounting, valuation and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and costs of registering and issuing debt and equity securities.
če podjetje meni, da razkritje, ki ga je podalo v izkazu finančnega položaja ali v pojasnilih, da bi izpolnilo zahteve iz 9.(c), 10.(a) ali 10.A(a) ali 5.7.7.(a) člena MSRP 9, ne odseva natančno sprememb poštene vrednosti finančnega sredstva ali finančne obveznosti, ki jih je mogoče pripisati spremembam kreditnega tveganja, razloge za tako ugotovitev in dejavnike, za katere meni, da so relevantni;
The acquirer shall account for acquisition-related costs as expenses in the periods in which the costs are incurred and the services are received, with one exception.
podroben opis metodologije ali metodologij, ki se uporabljajo za ugotavljanje, ali bi izkazovanje učinkov sprememb kreditnega tveganja obveznosti v drugem vseobsegajočem donosu povzročilo ali povečalo računovodsko neskladnost v poslovnem izidu (glej 5.7.7. in 5.7.8. člen MSRP 9).
The costs to issue debt or equity securities shall be recognised in accordance with IAS 32 and IFRS 9.
Če mora podjetje izkazati učinke sprememb kreditnega tveganja obveznosti v poslovnem izidu (glej 5.7.8. člen MSRP 9), mora razkritje vsebovati podroben opis ekonomskega razmerja, opisanega v B5.7.6. členu MSRP 9.
After initial recognition and until the liability is settled, cancelled or expires, the acquirer shall measure a contingent liability recognised in a business combination at the higher of:
Naložbe v kapitalske instrumente, določene kot merjene po pošteni vrednosti prek drugega vseobsegajočega donosa
the amount that would be recognised in accordance with IAS 37; and
Če je podjetje za naložbe v kapitalske instrumente določilo, da se merijo po pošteni vrednosti prek drugega vseobsegajočega donosa, kot je dovoljeno s 5.7.5. členom MSRP 9, mora razkriti:
the amount initially recognised less, if appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15 Revenue from Contracts with Customers.
katere naložbe v kapitalske instrumente so bile določene kot merjene po pošteni vrednosti prek drugega vseobsegajočega donosa;
This requirement does not apply to contracts accounted for in accordance with IFRS 9.
razloge za uporabo tega alternativnega predstavljanja;
Some changes in the fair value of contingent consideration that the acquirer recognises after the acquisition date may be the result of additional information that the acquirer obtained after that date about facts and circumstances that existed at the acquisition date.
pošteno vrednost vsake take naložbe na koncu poročevalskega obdobja;
Such changes are measurement period adjustments in accordance with paragraphs 45–49.
dividende, pripoznane v obdobju, pri čemer se ločeno prikažejo dividende, povezane z naložbami, za katere se je v poročevalskem obdobju odpravilo pripoznanje, in dividende, povezane z naložbami v posesti ob koncu poročevalskega obdobja;
However, changes resulting from events after the acquisition date, such as meeting an earnings target, reaching a specified share price or reaching a milestone on a research and development project, are not measurement period adjustments.
vse prenose kumulativnega dobička ali izgube znotraj lastniškega kapitala v obdobju, vključno z razlogi za take prenose.
The acquirer shall account for changes in the fair value of contingent consideration that are not measurement period adjustments as follows:
Če je podjetje v poročevalskem obdobju odpravilo pripoznanje naložb v kapitalske instrumente, merjenih po pošteni vrednosti prek drugega vseobsegajočega donosa, mora razkriti:
Other contingent consideration that:
razloge za odtujitev naložb;
is within the scope of IFRS 9 shall be measured at fair value at each reporting date and changes in fair value shall be recognised in profit or loss in accordance with IFRS 9.
pošteno vrednost naložb na datum odprave pripoznanja;
is not within the scope of IFRS 9 shall be measured at fair value at each reporting date and changes in fair value shall be recognised in profit or loss.
znesek, ki se je prerazvrstil v posamezno kategorijo in iz posamezne kategorije.
64A [Deleted] 64D [Deleted] 64H [Deleted]
pripoznane prihodke od obresti.
IFRS 9, as issued in July 2014, amended paragraphs 16, 42, 53, 56, 58 and B41 and deleted paragraphs 64A, 64D and 64H.
Če je podjetje od zadnjega datuma letnega poročanja prerazvrstilo finančna sredstva iz kategorije, ki se meri po pošteni vrednosti prek drugega vseobsegajočega donosa, tako da se merijo po odplačni vrednosti, ali iz kategorije, merjene po pošteni vrednosti prek poslovnega izida, tako da se merijo po odplačni vrednosti ali po pošteni vrednosti prek drugega vseobsegajočega donosa, mora razkriti:
C7 In Appendix B, paragraph B41 is amended to read as follows: B41 The acquirer shall not recognise a separate valuation allowance as of the acquisition date for assets acquired in a business combination that are measured at their acquisition-date fair values because the effects of uncertainty about future cash flows are included in the fair value measure.
pošteno vrednost finančnih sredstev na koncu poročevalskega obdobja; in
For example, because this IFRS requires the acquirer to measure acquired receivables, including loans, at their acquisition-date fair values in accounting for a business combination, the acquirer does not recognise a separate valuation allowance for the contractual cash flows that are deemed to be uncollectible at that date or a loss allowance for expected credit losses.
pošteno vrednost dobička ali izgube, ki bi se v poročevalskem obdobju pripoznala v poslovnem izidu ali drugem vseobsegajočem donosu, če se finančno sredstvo ne bi prerazvrstilo.
IFRS 4
Podjetje mora razkriti: