natgillin/translations-raw huggingface dataset:
For example, the average credit losses of a large group of financial instruments with shared risk characteristics may be a reasonable estimate of the probability-weighted amount.
Tako pričakovanje mora temeljiti na ekonomskem razmerju med značilnostmi obveznosti in značilnostmi drugega finančnega instrumenta.
In other situations, the identification of scenarios that specify the amount and timing of the cash flows for particular outcomes and the estimated probability of those outcomes will probably be needed.
Podjetje mora to ugotoviti ob začetnem pripoznanju in tega ne ocenjuje ponovno.
In those situations, the expected credit losses shall reflect at least two outcomes in accordance with paragraph 5.5.18.
Iz praktičnih razlogov podjetju ni treba istočasno prevzeti vseh sredstev in obveznosti, ki povzročajo računovodsko neskladnost.
B5.5.43 For lifetime expected credit losses, an entity shall estimate the risk of a default occurring on the financial instrument during its expected life.
Dovoljena je razumna zamuda, če se pričakuje, da bodo preostale transakcije realizirane.
onth expected credit losses are a portion of the lifetime expected credit losses and represent the lifetime cash shortfalls that will result if a default occurs in the 12 months after the reporting date (or a shorter period if the expected life of a financial instrument is less than 12 months), weighted by the probability of that default occurring.
Podjetje mora dosledno uporabljati svojo metodologijo za ugotavljanje, ali bi predstavljanje učinkov sprememb kreditnega tveganja pri obveznostih v drugem vseobsegajočem donosu povzročilo ali povečalo računovodsko neskladnost v poslovnem izidu.
Thus, 12-month expected credit losses are neither the lifetime expected credit losses that an entity will incur on financial instruments that it predicts will default in the next 12 months nor the cash shortfalls that are predicted over the next 12 months.
Vendar lahko podjetje uporablja različne metodologije, kadar obstajajo različna ekonomska razmerja med značilnostmi obveznosti, določenih kot merjenih po pošteni vrednosti prek poslovnega izida, in značilnostmi drugih finančnih instrumentov.
Time value of money
MSRP 7 zahteva, da podjetje v pojasnilih k računovodskim izkazom zagotovi kvalitativna razkritja o metodologiji, na podlagi katere je izbralo tako določitev.
Expected credit losses shall be discounted to the reporting date, not to the expected default or some other date, using the effective interest rate determined at initial recognition or an approximation thereof.
Če bi nastala ali se povečala računovodska neskladnost, mora podjetje predstaviti vse spremembe poštene vrednosti (vključno z učinki sprememb kreditnega tveganja pri obveznosti) v poslovnem izidu.
If a financial instrument has a variable interest rate, expected credit losses shall be discounted using the current effective interest rate determined in accordance with paragraph B5.4.5.
Če taka neskladnost ne bi nastala oziroma se ne bi povečala, mora podjetje predstaviti učinke sprememb kreditnega tveganja pri obveznosti v drugem vseobsegajočem donosu.
For purchased or originated credit-impaired financial assets, expected credit losses shall be discounted using the credit-adjusted effective interest rate determined at initial recognition.
Naslednji primer opisuje situacijo, v kateri bi nastala računovodska neskladnost v poslovnem izidu, če bi se učinki sprememb kreditnega tveganja pri obveznosti predstavili v drugem vseobsegajočem donosu.
Expected credit losses on lease receivables shall be discounted using the same discount rate used in the measurement of the lease receivable in accordance with IAS 17.
Banka daje posojila svojim strankam in ta posojila financira s prodajo obveznic z enakimi značilnostmi (npr. dolgovani znesek, način odplačevanja, trajanje in valuta) na trgu.
The expected credit losses on a loan commitment shall be discounted using the effective interest rate, or an approximation thereof, that will be applied when recognising the financial asset resulting from the loan commitment.
Pogodbeni pogoji posojila imetniku hipoteke dovoljujejo, da predčasno odplača svoje posojilo (tj. izpolni svojo obveznost do banke) tako, da na trgu kupi ustrezno obveznico po pošteni vrednosti in to obveznico izroči banki.
This is because for the purpose of applying the impairment requirements, a financial asset that is recognised following a draw down on a loan commitment shall be treated as a continuation of that commitment instead of as a new financial instrument.
Kot rezultat te pogodbene pravice do predčasnega odplačila se ob poslabšanju kreditne kakovosti obveznice (in posledičnem zmanjšanju poštene vrednosti obveznosti banke) zmanjša tudi poštena vrednost sredstva (posojila) banke.
The expected credit losses on the financial asset shall therefore be measured considering the initial credit risk of the loan commitment from the date that the entity became a party to the irrevocable commitment.
Sprememba poštene vrednosti sredstva odraža pogodbeno pravico imetnika hipoteke, da predčasno odplača hipotekarno posojilo z nakupom zadevne obveznice po pošteni vrednosti (ki se je v tem primeru zmanjšala) in izročitvijo obveznice banki.
Expected credit losses on financial guarantee contracts or on loan commitments for which the effective interest rate cannot be determined shall be discounted by applying a discount rate that reflects the current market assessment of the time value of money and the risks that are specific to the cash flows but only if, and to the extent that, the risks are taken into account by adjusting the discount rate instead of adjusting the cash shortfalls being discounted.
Posledično se učinki sprememb kreditnega tveganja pri obveznosti (obveznice) v poslovnem izidu izravnajo z ustrezno spremembo poštene vrednosti finančnega sredstva (posojila).
Reasonable and supportable information
Če bi bili učinki sprememb kreditnega tveganja pri obveznosti predstavljeni v drugem vseobsegajočem donosu, bi v poslovnem izidu nastala računovodska neskladnost.
For the purpose of this Standard, reasonable and supportable information is that which is reasonably available at the reporting date without undue cost or effort, including information about past events, current conditions and forecasts of future economic conditions.
Zato mora banka predstaviti vse spremembe poštene vrednosti obveznosti (vključno z učinki sprememb kreditnega tveganja pri obveznosti) v poslovnem izidu.
Information that is available for financial reporting purposes is considered to be available without undue cost or effort.
V primeru iz B5.7.10. člena obstaja pogodbena povezava med učinki sprememb kreditnega tveganja pri obveznosti in spremembami poštene vrednosti finančnega sredstva (tj. kot posledica pogodbene pravice imetnika hipoteke, da predčasno odplača posojilo z nakupom obveznice po pošteni vrednosti in njeno izročitvijo banki).
An entity is not required to incorporate forecasts of future conditions over the entire expected life of a financial instrument.
Vendar lahko računovodska neskladnost nastane tudi brez pogodbene povezave.
The degree of judgement that is required to estimate expected credit losses depends on the availability of detailed information.
Za namene uporabe zahtev iz 5.7.7. in 5.7.8. člena računovodska neskladnost ne nastane samo zaradi metode merjenja, ki jo podjetje uporablja za ugotavljanje učinkov sprememb kreditnega tveganja pri obveznosti.
As the forecast horizon increases, the availability of detailed information decreases and the degree of judgement required to estimate expected credit losses increases.
Računovodska neskladnost v poslovnem izidu bi nastala samo, če se pričakuje, da se bodo učinki sprememb kreditnega tveganja pri obveznosti (kot je opredeljeno v MSRP 7) izravnali s spremembami poštene vrednosti drugega finančnega instrumenta.
The estimate of expected credit losses does not require a detailed estimate for periods that are far in the future—for such periods, an entity may extrapolate projections from available, detailed information.
Neskladnost, ki nastane samo zaradi metode merjenja (tj. ker podjetje ne loči sprememb kreditnega tveganja pri obveznosti od drugih sprememb njene poštene vrednosti), ne vpliva na ugotovitev, ki se zahteva v 5.7.7. in 5.7.8. členu.
An entity need not undertake an exhaustive search for information but shall consider all reasonable and supportable information that is available without undue cost or effort and that is relevant to the estimate of expected credit losses, including the effect of expected prepayments.
Na primer, podjetje ne sme ločiti sprememb kreditnega tveganja pri obveznosti od sprememb likvidnostnega tveganja.
The information used shall include factors that are specific to the borrower, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date.
Če podjetje predstavi združen učinek obeh dejavnikov v drugem vseobsegajočem donosu, lahko nastane neskladnost, ker se lahko spremembe likvidnostnega tveganja vključijo v merjenje poštene vrednosti finančnih sredstev podjetja, celotna sprememba poštene vrednosti teh sredstev pa se predstavi v poslovnem izidu.
An entity may use various sources of data, that may be both internal (entity-specific) and external.
Vendar tako neskladnost povzroči nenatančno merjenje in ne izravnalno razmerje, opisano v B5.7.6. členu, in zato ne vpliva na ugotovitev, ki se zahteva v 5.7.7. in 5.7.8. členu.
Possible data sources include internal historical credit loss experience, internal ratings, credit loss experience of other entities and external ratings, reports and statistics.
Pomen „kreditnega tveganja“ (5.7.7. in 5.7.8. člen)
Entities that have no, or insufficient, sources of entity-specific data may use peer group experience for the comparable financial instrument (or groups of financial instruments).
MSRP 7 opredeljuje kreditno tveganje kot „tveganje, da bo ena stranka pogodbe, ki ureja finančni instrument, drugi stranki povzročila finančno izgubo zaradi neizpolnitve obveznosti“.
Historical information is an important anchor or base from which to measure expected credit losses.
Zahteva iz 5.7.7.(a) člena se nanaša na tveganje, da izdajatelj ne bo izvajal plačil pri točno določeni obveznosti.
However, an entity shall adjust historical data, such as credit loss experience, on the basis of current observable data to reflect the effects of the current conditions and its forecasts of future conditions that did not affect the period on which the historical data is based, and to remove the effects of the conditions in the historical period that are not relevant to the future contractual cash flows.
Ne nanaša se nujno na kreditno sposobnost izdajatelja.
In some cases, the best reasonable and supportable information could be the unadjusted historical information, depending on the nature of the historical information and when it was calculated, compared to circumstances at the reporting date and the characteristics of the financial instrument being considered.
Na primer, če podjetje izda s premoženjem zavarovano obveznost in nezavarovano obveznost, ki sta sicer identični, bo kreditno tveganje pri teh dveh obveznostih različno, čeprav ju izda isto podjetje.
Estimates of changes in expected credit losses should reflect, and be directionally consistent with, changes in related observable data from period to period (such as changes in unemployment rates, property prices, commodity prices, payment status or other factors that are indicative of credit losses on the financial instrument or in the group of financial instruments and in the magnitude of those changes).
Kreditno tveganje pri zavarovani obveznosti bo nižje od kreditnega tveganja pri nezavarovani obveznosti.
An entity shall regularly review the methodology and assumptions used for estimating expected credit losses to reduce any differences between estimates and actual credit loss experience.
Kreditno tveganje pri zavarovani obveznosti je lahko blizu nič.
When using historical credit loss experience in estimating expected credit losses, it is important that information about historical credit loss rates is applied to groups that are defined in a manner that is consistent with the groups for which the historical credit loss rates were observed.
Za namene uporabe zahteve iz 5.7.7.(a) člena se kreditno tveganje razlikuje od za sredstva specifičnega tveganja nizke donosnosti.
Consequently, the method used shall enable each group of financial assets to be associated with information about past credit loss experience in groups of financial assets with similar risk characteristics and with relevant observable data that reflects current conditions.
Za sredstva specifično tveganje nizke donosnosti (asset-specific performance risk) ni povezano s tveganjem, da podjetje ne bo izpolnilo določene obveznosti, ampak s tveganjem, da posamezno sredstvo ali skupina sredstev ne bo dovolj donosna (ali bo celo nedonosna).
Expected credit losses reflect an entity's own expectations of credit losses.
V nadaljevanju so podani primeri za sredstva specifičnega tveganja nizke donosnosti:
However, when considering all reasonable and supportable information that is available without undue cost or effort in estimating expected credit losses, an entity should also consider observable market information about the credit risk of the particular financial instrument or similar financial instruments.
obveznost z elementom vezave na enoto sklada, pri čemer je znesek, ki ga morajo prejeti naložbeniki, pogodbeno določen na podlagi donosnosti točno določenih sredstev.
Collateral
Učinek tega elementa vezave na enoto sklada na pošteno vrednost obveznosti je za sredstva specifično tveganje nizke donosnosti in ne kreditno tveganje;
For the purposes of measuring expected credit losses, the estimate of expected cash shortfalls shall reflect the cash flows expected from collateral and other credit enhancements that are part of the contractual terms and are not recognised separately by the entity.
obveznost, ki jo izda strukturirano podjetje z naslednjimi značilnostmi.
The estimate of expected cash shortfalls on a collateralised financial instrument reflects the amount and timing of cash flows that are expected from foreclosure on the collateral less the costs of obtaining and selling the collateral, irrespective of whether foreclosure is probable (ie the estimate of expected cash flows considers the probability of a foreclosure and the cash flows that would result from it).
Podjetje je pravno izolirano, zato so sredstva v podjetju ločena in namenjena izključno v korist njegovih naložbenikov, tudi v primeru stečaja.
Consequently, any cash flows that are expected from the realisation of the collateral beyond the contractual maturity of the contract should be included in this analysis.
Podjetje ne sklepa nobenih drugih transakcij in sredstva v podjetju ne morejo biti zastavljena kot zavarovanje.
Any collateral obtained as a result of foreclosure is not recognised as an asset that is separate from the collateralised financial instrument unless it meets the relevant recognition criteria for an asset in this or other Standards.
Zneski se naložbenikom v podjetje dolgujejo samo, če ločena namenska sredstva ustvarjajo denarne tokove.
Reclassification of financial assets (Section 5.6)
Tako spremembe poštene vrednosti obveznosti odražajo predvsem spremembe poštene vrednosti sredstev.
If an entity reclassifies financial assets in accordance with paragraph 4.4.1, paragraph 5.6.1 requires that the reclassification is applied prospectively from the reclassification date.
Učinek donosnosti sredstev na pošteno vrednost obveznosti je za sredstva specifično tveganje nizke donosnosti in ne kreditno tveganje.
Both the amortised cost measurement category and the fair value through other comprehensive income measurement category require that the effective interest rate is determined at initial recognition.
Določanje učinkov sprememb kreditnega tveganja
Both of those measurement categories also require that the impairment requirements are applied in the same way.
Za namene uporabe zahteve iz 5.7.7.(a) člena mora podjetje znesek spremembe poštene vrednosti finančne obveznosti, ki se lahko pripiše spremembam kreditnega tveganja pri navedeni obveznosti, določiti:
Consequently, when an entity reclassifies a financial asset between the amortised cost measurement category and the fair value through other comprehensive income measurement category:
kot znesek spremembe njene poštene vrednosti, ki ga ni mogoče pripisati spremembam tržnih razmer, ki povzročajo tržno tveganje (glej B5.7.17. in B5.7.18. člen); ali
the recognition of interest revenue will not change and therefore the entity continues to use the same effective interest rate.
z uporabo druge metode, ki po mnenju podjetja natančneje odraža znesek spremembe poštene vrednosti obveznosti, ki se ga lahko pripiše spremembam njenega kreditnega tveganja.
the measurement of expected credit losses will not change because both measurement categories apply the same impairment approach.
Spremembe tržnih razmer, ki povzročajo tržno tveganje, vključujejo spremembe referenčne obrestne mere, cene finančnega instrumenta drugega podjetja, cene blaga, deviznega tečaja ter indeksa cen ali obrestnih mer.
However if a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category, a loss allowance would be recognised as an adjustment to the gross carrying amount of the financial asset from the reclassification date.
Če so edine večje spremembe tržnih pogojev, ki so pomembne za obveznost, spremembe opazovane (referenčne) obrestne mere, se lahko znesek iz B5.7.16.(a) člena oceni na naslednji način:
If a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category, the loss allowance would be derecognised (and thus would no longer be recognised as an adjustment to the gross carrying amount) but instead would be recognised as an accumulated impairment amount (of an equal amount) in other comprehensive income and would be disclosed from the reclassification date.
Podjetje najprej izračuna notranjo stopnjo donosa obveznosti na začetku obdobja na podlagi poštene vrednosti obveznosti in pogodbenih denarnih tokov na začetku obravnavanega obdobja.
However, an entity is not required to separately recognise interest revenue or impairment gains or losses for a financial asset measured at fair value through profit or loss.
Od dobljene stopnje donosa odšteje opazovano (referenčno) obrestno mero na začetku obdobja, da dobi sestavino notranje stopnje donosa, značilno za instrument.
Consequently, when an entity reclassifies a financial asset out of the fair value through profit or loss measurement category, the effective interest rate is determined on the basis of the fair value of the asset at the reclassification date.
Nato izračuna sedanjo vrednost denarnih tokov, povezanih z obveznostjo, z uporabo pogodbenih denarnih tokov obveznosti na koncu obdobja in diskontne mere, ki je enaka vsoti (i) opazovane (referenčne) obrestne mere na koncu obdobja in (ii) sestavine notranje stopnje donosa, značilne za instrument, izračunane v skladu s točko (a).
In addition, for the purposes of applying Section 5.5 to the financial asset from the reclassification date, the date of the reclassification is treated as the date of initial recognition.
Razlika med pošteno vrednostjo obveznosti na koncu obdobja in zneskom, določenim v točki (b), je sprememba poštene vrednosti, ki je ni mogoče pripisati spremembam opazovane (referenčne) obrestne mere.
Gains and losses (Section 5.7)
To je znesek, ki ga je treba predstaviti v drugem vseobsegajočem donosu v skladu s 5.7.7.(a) členom.
Paragraph 5.7.5 permits an entity to make an irrevocable election to present in other comprehensive income changes in the fair value of an investment in an equity instrument that is not held for trading.
Primer iz B5.7.18. člena predpostavlja, da spremembe poštene vrednosti, ki izhajajo iz drugih dejavnikov, kot so spremembe kreditnega tveganja pri instrumentu in spremembe opazovane (referenčne) obrestne mere, niso znatne.
This election is made on an instrument-by-instrument (ie share-by-share) basis.
Ta metoda ne bi bila primerna, če so spremembe poštene vrednosti, ki izhajajo iz drugih dejavnikov, znatne.
Amounts presented in other comprehensive income shall not be subsequently transferred to profit or loss.
V takih primerih mora podjetje uporabljati alternativno metodo, ki natančneje meri učinke sprememb kreditnega tveganja pri obveznosti (glej B5.7.16.(b) člen).
However, the entity may transfer the cumulative gain or loss within equity.
Na primer, če instrument v navedenem primeru vsebuje vgrajeni izvedeni finančni instrument, se sprememba poštene vrednosti vgrajenega izvedenega finančnega instrumenta izključi pri določanju zneska, ki ga je treba predstaviti v drugem vseobsegajočem donosu v skladu 5.7.7.(a) členom.
Dividends on such investments are recognised in profit or loss in accordance with paragraph 5.7.6 unless the dividend clearly represents a recovery of part of the cost of the investment.
Tako kot pri vsakem merjenju poštene vrednosti je treba pri metodi merjenja, ki jo podjetje uporablja za določanje dela spremembe poštene vrednosti obveznosti, ki se lahko pripiše spremembam njenega kreditnega tveganja, v čim večji meri uporabljati relevantne vložke, ki se jih lahko spremlja, in čim bolj omejiti uporabo vložkov, ki se ne morejo spremljati.
A Unless paragraph 4.1.5 applies, paragraph 4.1.2 A requires that a financial asset is measured at fair value through other comprehensive income if the contractual terms of the financial asset give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding and the asset is held in a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.
OBRAČUNAVANJE VAROVANJA PRED TVEGANJEM (POGLAVJE 6)
This measurement category recognises information in profit or loss as if the financial asset is measured at amortised cost, while the financial asset is measured in the statement of financial position at fair value.
Instrumenti za varovanje pred tveganjem (oddelek 6.2)
Gains or losses, other than those that are recognised in profit or loss in accordance with paragraphs 5.7.10–5.7.11, are recognised in other comprehensive income.
Izvedeni finančni instrumenti, ki so vgrajeni v hibridne pogodbe, ampak se ne obračunavajo ločeno, se ne morejo določiti kot ločeni instrumenti za varovanje pred tveganjem.
When these financial assets are derecognised, cumulative gains or losses previously recognised in other comprehensive income are reclassified to profit or loss.
Lastni kapitalski instrumenti podjetja niso finančna sredstva ali finančne obveznosti podjetja in se zato ne morejo določiti kot instrumenti za varovanje pred tveganjem.
This reflects the gain or loss that would have been recognised in profit or loss upon derecognition if the financial asset had been measured at amortised cost.
Pri varovanju pred valutnim tveganjem se sestavina valutnega tveganja neizvedenega finančnega instrumenta določi v skladu z MRS 21.
An entity applies IAS 21 to financial assets and financial liabilities that are monetary items in accordance with IAS 21 and denominated in a foreign currency.
Izdane opcije
IAS 21 requires any foreign exchange gains and losses on monetary assets and monetary liabilities to be recognised in profit or loss.
Ta standard ne omejuje okoliščin, v katerih se lahko izvedeni finančni instrument, ki se meri po pošteni vrednosti prek poslovnega izida, določi kot instrument za varovanje pred tveganjem, razen za nekatere izdane opcije.