natgillin/translations-raw huggingface dataset:
An exception is a monetary item that is designated as a hedging instrument in a cash flow hedge (see paragraph 6.5.11), a hedge of a net investment (see paragraph 6.5.13) or a fair value hedge of an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 (see paragraph 6.5.8).
Izdana opcija ne izpolnjuje pogojev za instrument za varovanje pred tveganjem, razen če je določena za pobotanje kupljene opcije, tudi takšne, ki je vgrajena v drug finančni instrument (na primer izdana nakupna opcija, s katero se pred tveganjem zavaruje obveznost, ki se mora poravnati na zahtevo).
A For the purpose of recognising foreign exchange gains and losses under IAS 21, a financial asset measured at fair value through other comprehensive income in accordance with paragraph 4.1.2 A is treated as a monetary item.
Za varovanja pred tveganjem, ki niso varovanja pred valutnim tveganjem, lahko podjetje, kadar neizvedeno finančno sredstvo ali neizvedeno finančno obveznost, merjeno po pošteni vrednosti prek poslovnega izida, določi kot instrument za varovanje pred tveganjem, tako določi samo celoten neizvedeni finančni instrument ali njegov del.
Accordingly, such a financial asset is treated as an asset measured at amortised cost in the foreign currency.
Posamezen instrument za varovanje pred tveganjem se lahko določi kot instrument za varovanje pred več kot eno vrsto tveganja, če obstaja posebna določitev instrumenta za varovanje pred tveganjem in različnih pozicij tveganja kot pred tveganjem varovanih postavk.
Exchange differences on the amortised cost are recognised in profit or loss and other changes in the carrying amount are recognised in accordance with paragraph 5.7.10.
Te pred tveganjem varovane postavke so lahko v različnih razmerjih varovanja pred tveganjem.
Paragraph 5.7.5 permits an entity to make an irrevocable election to present in other comprehensive income subsequent changes in the fair value of particular investments in equity instruments.
Pred tveganjem varovane postavke (oddelek 6.3)
Such an investment is not a monetary item.
Trdna obveza za pridobitev podjetja v poslovni združitvi ne more biti pred tveganjem varovana postavka, razen pred valutnim tveganjem, ker drugih tveganj, pred katerimi se varuje, ni mogoče posebej identificirati in izmeriti.
Accordingly, the gain or loss that is presented in other comprehensive income in accordance with paragraph 5.7.5 includes any related foreign exchange component.
Ta druga tveganja so splošna poslovna tveganja.
If there is a hedging relationship between a non-derivative monetary asset and a non-derivative monetary liability, changes in the foreign currency component of those financial instruments are presented in profit or loss.
Finančna naložba, obračunana po kapitalski metodi, ne more biti pred tveganjem varovana postavka v varovanju poštene vrednosti pred tveganjem.
When an entity designates a financial liability as at fair value through profit or loss, it must determine whether presenting in other comprehensive income the effects of changes in the liability's credit risk would create or enlarge an accounting mismatch in profit or loss.
To je zato, ker se po kapitalski metodi v poslovnem izidu pripoznava naložbenikov delež v poslovnem izidu subjekta, v katerem ima naložbo, in ne spremembe poštene vrednosti finančne naložbe.
An accounting mismatch would be created or enlarged if presenting the effects of changes in the liability's credit risk in other comprehensive income would result in a greater mismatch in profit or loss than if those amounts were presented in profit or loss.
Zaradi podobnega razloga naložba v konsolidirano odvisno podjetje ne more biti pred tveganjem varovana postavka v varovanju poštene vrednosti pred tveganjem.
To make that determination, an entity must assess whether it expects that the effects of changes in the liability's credit risk will be offset in profit or loss by a change in the fair value of another financial instrument measured at fair value through profit or loss.
To je zato, ker se pri konsolidaciji v poslovnem izidu pripoznava poslovni izid odvisnega podjetja, in ne spremembe poštene vrednosti finančne naložbe.
Such an expectation must be based on an economic relationship between the characteristics of the liability and the characteristics of the other financial instrument.
Varovanje čiste finančne naložbe v posel v tujini pred tveganjem je drugačno, ker je to varovanje pred izpostavljenostjo valutnemu tveganju in ne varovanje poštene vrednosti spremembe vrednosti finančne naložbe pred tveganjem.
That determination is made at initial recognition and is not reassessed.
V skladu s 6.3.4. členom lahko podjetje kot pred tveganjem varovane postavke določi samo skupne izpostavljenosti, ki so kombinacija izpostavljenosti in izvedenega finančnega instrumenta.
For practical purposes the entity need not enter into all of the assets and liabilities giving rise to an accounting mismatch at exactly the same time.
Pri določitvi take pred tveganjem varovane postavke mora podjetje oceniti, ali skupna izpostavljenost združuje izpostavljenost z izvedenim finančnim instrumentom, tako da ustvari drugačno skupno izpostavljenost, ki se upravlja kot ena izpostavljenost za specifično tveganje (ali tveganja).
A reasonable delay is permitted provided that any remaining transactions are expected to occur.
V takem primeru lahko podjetje določi pred tveganjem varovano postavko na podlagi skupne izpostavljenosti.
An entity must apply consistently its methodology for determining whether presenting in other comprehensive income the effects of changes in the liability's credit risk would create or enlarge an accounting mismatch in profit or loss.
podjetje lahko zavaruje določeno količino zelo verjetnih nakupov kave čez 15 mesecev pred cenovnim tveganjem (na osnovi ameriškega dolarja) z uporabo 15-mesečne standardizirane terminske pogodbe za nakup kave.
However, an entity may use different methodologies when there are different economic relationships between the characteristics of the liabilities designated as at fair value through profit or loss and the characteristics of the other financial instruments.
Kombinacija zelo verjetnih nakupov kave in standardizirane terminske pogodbe za nakup kave se lahko za namene obvladovanja tveganj obravnava kot 15-mesečna izpostavljenost valutnemu tveganju v fiksnem znesku ameriških dolarjev (tj. kot kateri koli odliv denarnih sredstev v fiksnem znesku ameriških dolarjev čez 15 mesecev);
IFRS 7 requires an entity to provide qualitative disclosures in the notes to the financial statements about its methodology for making that determination.
podjetje lahko pred valutnim tveganjem za celotno obdobje trajanja zavaruje 10-letni dolg s fiksno obrestno mero, izražen v tuji valuti.
If such a mismatch would be created or enlarged, the entity is required to present all changes in fair value (including the effects of changes in the credit risk of the liability) in profit or loss.
Vendar potrebuje podjetje izpostavljenost s fiksno obrestno mero v njegovi funkcijski valuti samo za kratko obdobje (recimo dve leti), za preostalo obdobje do zapadlosti pa potrebuje izpostavljenost z variabilno obrestno mero v njegovi funkcijski valuti.
If such a mismatch would not be created or enlarged, the entity is required to present the effects of changes in the liability's credit risk in other comprehensive income.
Na koncu vsakega dvoletnega intervala (na podlagi dvoletnega obnavljanja dolga) podjetje fiksira obrestno izpostavljenost za naslednji dve leti (če je raven obrestne mere taka, da podjetje želi fiksirati obrestne mere).
The following example describes a situation in which an accounting mismatch would be created in profit or loss if the effects of changes in the credit risk of the liability were presented in other comprehensive income.
V taki situaciji lahko podjetje sklene 10-letno medvalutno zamenjavo obrestne mere iz fiksne v variabilno, s katero se dolg s stalno obrestno mero v tuji valuti zamenja za izpostavljenost z variabilno obrestno mero v funkcionalni valuti.
A mortgage bank provides loans to customers and funds those loans by selling bonds with matching characteristics (eg amount outstanding, repayment profile, term and currency) in the market.
To se prekriva z dvoletno zamenjavo obrestne mere, ki na podlagi funkcionalne valute zamenja dolg z variabilno obrestno mero v dolg s fiksno obrestno mero.
The contractual terms of the loan permit the mortgage customer to prepay its loan (ie satisfy its obligation to the bank) by buying the corresponding bond at fair value in the market and delivering that bond to the mortgage bank.
V praksi se dolg s fiksno obrestno mero v tuji valuti in 10-letna medvalutna zamenjava obrestne mere iz fiksne v variabilno za namene obvladovanja tveganj skupaj obravnavata kot 10-letna izpostavljenost z dolgom z variabilno obrestno mero v funkcionalni valuti.
As a result of that contractual prepayment right, if the credit quality of the bond worsens (and, thus, the fair value of the mortgage bank's liability decreases), the fair value of the mortgage bank's loan asset also decreases.
Pri določanju pred tveganjem varovane postavke na podlagi skupne izpostavljenosti podjetje za namene ocenjevanja učinkovitosti varovanja in merjenja neučinkovitosti varovanja upošteva skupni učinek postavk, ki sestavljajo skupno izpostavljenost.
The change in the fair value of the asset reflects the mortgage customer's contractual right to prepay the mortgage loan by buying the underlying bond at fair value (which, in this example, has decreased) and delivering the bond to the mortgage bank.
Vendar se postavke, ki sestavljajo skupno izpostavljenost, še vedno obračunavajo ločeno.
Consequently, the effects of changes in the credit risk of the liability (the bond) will be offset in profit or loss by a corresponding change in the fair value of a financial asset (the loan).
To na primer pomeni, da:
If the effects of changes in the liability's credit risk were presented in other comprehensive income there would be an accounting mismatch in profit or loss.
se izvedeni finančni instrumenti, ki so del skupne izpostavljenosti, pripoznavajo kot ločena sredstva ali obveznosti, merjena po pošteni vrednosti; in
Consequently, the mortgage bank is required to present all changes in fair value of the liability (including the effects of changes in the liability's credit risk) in profit or loss.
če se med postavkami, ki sestavljajo skupno izpostavljenost, določi razmerje varovanja pred tveganjem, mora biti način, na katerega je izvedeni finančni instrument vključen kot del skupne izpostavljenosti, skladen z določitvijo tega izvedenega finančnega instrumenta kot instrumenta za varovanje pred tveganjem na ravni skupne izpostavljenosti.
In the example in paragraph B5.7.10, there is a contractual linkage between the effects of changes in the credit risk of the liability and changes in the fair value of the financial asset (ie as a result of the mortgage customer's contractual right to prepay the loan by buying the bond at fair value and delivering the bond to the mortgage bank).
Na primer, če podjetje terminski element izvedenega finančnega instrumenta izključi iz določitve instrumenta za varovanje pred tveganjem v razmerju varovanja pred tveganjem med postavkami, ki sestavljajo skupno izpostavljenost, mora terminski element izključiti tudi, ko ta izvedeni finančni instrument vključi kot pred tveganjem varovano postavko v okviru skupne izpostavljenosti.
However, an accounting mismatch may also occur in the absence of a contractual linkage.
V nasprotnem primeru mora skupna izpostavljenost vključevati celoten izvedeni finančni instrument ali njegov del.
For the purposes of applying the requirements in paragraphs 5.7.7 and 5.7.8, an accounting mismatch is not caused solely by the measurement method that an entity uses to determine the effects of changes in a liability's credit risk.
V 6.3.6. členu je navedeno, da je v konsolidiranih računovodskih izkazih valutno tveganje zelo verjetne napovedane transakcije med subjekti znotraj skupine lahko pred tveganjem varovana postavka v varovanju denarnega toka pred tveganjem, če je transakcija izražena v valuti, ki ni funkcijska valuta podjetja, ki sklepa transakcijo, in bo valutno tveganje vplivalo na konsolidirani poslovni izid.
An accounting mismatch in profit or loss would arise only when the effects of changes in the liability's credit risk (as defined in IFRS 7) are expected to be offset by changes in the fair value of another financial instrument.
V ta namen je lahko podjetje obvladujoče podjetje, odvisno podjetje, pridruženo podjetje, skupni aranžma ali podružnica.
A mismatch that arises solely as a result of the measurement method (ie because an entity does not isolate changes in a liability's credit risk from some other changes in its fair value) does not affect the determination required by paragraphs 5.7.7 and 5.7.8.
Če valutno tveganje napovedane transakcije znotraj skupine ne vpliva na konsolidirani poslovni izid, transakcija znotraj skupine ne more biti pred tveganjem varovana postavka.
For example, an entity may not isolate changes in a liability's credit risk from changes in liquidity risk.
Običajno so to izplačila licenčnin, obresti ali stroškov upravljanja med podjetji iz iste skupine, razen če gre za povezano zunanjo transakcijo.
If the entity presents the combined effect of both factors in other comprehensive income, a mismatch may occur because changes in liquidity risk may be included in the fair value measurement of the entity's financial assets and the entire fair value change of those assets is presented in profit or loss.
Če pa valutno tveganje napovedane transakcije znotraj skupine vpliva na konsolidirani poslovni izid, se transakcija znotraj skupine lahko obravnava kot pred tveganjem varovana postavka.
However, such a mismatch is caused by measurement imprecision, not the offsetting relationship described in paragraph B5.7.6 and, therefore, does not affect the determination required by paragraphs 5.7.7 and 5.7.8.
Primer tega je napovedana prodaja ali nakup zalog med podjetji iz iste skupine, če se zaloge prodajo naprej stranki, ki je zunaj skupine.
The meaning of ‘credit risk’ (paragraphs 5.7.7 and 5.7.8)
Podobno lahko na konsolidirani poslovni izid vpliva napovedana notranja prodaja naprav in opreme podjetja v skupini, ki jih je proizvedlo, podjetju v skupini, ki bo naprave in opremo uporabljalo pri svojem poslovanju.
IFRS 7 defines credit risk as ‘the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation’.
To bi se na primer lahko zgodilo, ker bo kupec amortiziral naprave in opremo in se na začetku pripoznani znesek za naprave in opremo lahko spremeni, če je napovedana transakcija znotraj skupine izražena v valuti, ki ni funkcijska valuta kupca.
The requirement in paragraph 5.7.7(a) relates to the risk that the issuer will fail to perform on that particular liability.
Če varovanje napovedane transakcije znotraj skupine pred tveganjem izpolnjuje pogoje za obračunavanje varovanja pred tveganjem, se vsi dobički ali izgube pripoznajo v drugem vseobsegajočem donosu in odštejejo od njega v skladu s 6.5.11. členom.
It does not necessarily relate to the creditworthiness of the issuer.
Zadevno obdobje ali obdobja, ko valutno tveganje varovane transakcije vpliva na poslovni izid, je tisto oziroma tista, v katerih vpliva na konsolidirani poslovni izid.
For example, if an entity issues a collateralised liability and a non-collateralised liability that are otherwise identical, the credit risk of those two liabilities will be different, even though they are issued by the same entity.
Sestavina je pred tveganjem varovana postavka, ki je manjša od celotne postavke.
The credit risk on the collateralised liability will be less than the credit risk of the non-collateralised liability.
Zato sestavina odraža samo nekatera tveganja postavke, katere del je, ali pa tveganja odraža samo do neke mere (na primer pri določanju dela postavke).
The credit risk for a collateralised liability may be close to zero.
Sestavine tveganja
For the purposes of applying the requirement in paragraph 5.7.7(a), credit risk is different from asset-specific performance risk.
Da se lahko določi kot pred tveganjem varovana postavka, mora biti sestavina tveganja ločeno opredeljiva sestavina finančne ali nefinančne postavke, spremembe denarnih tokov ali poštene vrednosti postavke, ki se lahko pripišejo spremembam sestavine tveganja, pa mora biti mogoče zanesljivo izmeriti.
Asset-specific performance risk is not related to the risk that an entity will fail to discharge a particular obligation but instead it is related to the risk that a single asset or a group of assets will perform poorly (or not at all).
Pri ugotavljanju, katere sestavine tveganja so primerne za določitev kot pred tveganjem varovane postavke, podjetje oceni take sestavine tveganja v okviru specifične tržne strukture, na katero se tveganje oziroma tveganja nanašajo in v kateri poteka varovanje pred tveganjem.
The following are examples of asset-specific performance risk:
Taka ugotovitev zahteva oceno relevantnih dejstev in okoliščin, ki se razlikujejo glede na tveganje in glede na trg.
a liability with a unit-linking feature whereby the amount due to investors is contractually determined on the basis of the performance of specified assets.
Pri določanju sestavin tveganja kot pred tveganjem varovanih postavk podjetje upošteva, ali so sestavine tveganja izrecno določene v pogodbi (pogodbeno določene sestavine tveganja) ali so implicitne v pošteni vrednosti ali denarnih tokovih postavke, katere del so (nepogodbeno določene sestavine tveganja).
The effect of that unit-linking feature on the fair value of the liability is asset-specific performance risk, not credit risk.
Nepogodbeno določene sestavine tveganja se lahko nanašajo na postavke, ki niso pogodba (na primer napovedane transakcije) ali pogodbe, ki sestavine ne določajo izrecno (na primer trdna obveza, ki vključuje samo eno enotno ceno namesto formule za določanje cen, ki se navezuje na različne postavke, ki predstavljajo podlago).
a liability issued by a structured entity with the following characteristics.
Ker je sestavina plinskega olja določena v pogojih dobavne pogodbe, je to pogodbeno določena sestavina tveganja.
The entity is legally isolated so the assets in the entity are ring-fenced solely for the benefit of its investors, even in the event of bankruptcy.
Zato zaradi formule za določitev cene podjetje A sklene, da je izpostavljenost do cene plinskega olja mogoče ločeno določiti, tj. razločevati.
The entity enters into no other transactions and the assets in the entity cannot be hypothecated.
Hkrati obstaja trg za terminske pogodbe za plinsko olje.
Amounts are due to the entity's investors only if the ring-fenced assets generate cash flows.
Zato podjetje A sklene, da je izpostavljenost do cene plinskega olja mogoče zanesljivo meriti.
Thus, changes in the fair value of the liability primarily reflect changes in the fair value of the assets.
Posledično je izpostavljenost do cene plina v dobavni pogodbi sestavina tveganja, ki se lahko določi kot pred tveganjem varovana postavka.
The effect of the performance of the assets on the fair value of the liability is asset-specific performance risk, not credit risk.
Podjetje B varuje pred tveganjem prihodnje nakupe kave na podlagi napovedi glede proizvodnje.
Determining the effects of changes in credit risk
Varovanje pred tveganjem se začne do 15 mesecev pred dostavo za del predvidene količine nakupa.
For the purposes of applying the requirement in paragraph 5.7.7(a), an entity shall determine the amount of change in the fair value of the financial liability that is attributable to changes in the credit risk of that liability either:
Podjetje B sčasoma (ko se približuje datum dobave) povečuje količino, ki se varuje pred tveganjem.
as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk (see paragraphs B5.7.17 and B5.7.18); or
Podjetje B uporablja dve različni vrsti pogodb za obvladovanje cenovnega tveganja pri kavi:
using an alternative method the entity believes more faithfully represents the amount of change in the liability's fair value that is attributable to changes in its credit risk.
terminske pogodbe za kavo, s katerimi se trguje na borzi, in
Changes in market conditions that give rise to market risk include changes in a benchmark interest rate, the price of another entity's financial instrument, a commodity price, a foreign exchange rate or an index of prices or rates.
pogodbe za dobavo kave Arabica iz Kolumbije, ki se dostavi na točno določeno proizvodno mesto.
If the only significant relevant changes in market conditions for a liability are changes in an observed (benchmark) interest rate, the amount in paragraph B5.7.16(a) can be estimated as follows:
V teh pogodbah se cena tone kave določi na podlagi terminskih pogodb za kavo, s katerimi se trguje na borzi, ki se jim prištejeta fiksna razlika v ceni in spremenljivi strošek logističnih storitev, z uporabo formule za določanje cen.
First, the entity computes the liability's internal rate of return at the start of the period using the fair value of the liability and the liability's contractual cash flows at the start of the period.
Pogodba o dobavi kave je še neizpolnjena pogodba, v skladu s katero podjetje B opravi dejanski prevzem blaga.
It deducts from this rate of return the observed (benchmark) interest rate at the start of the period, to arrive at an instrument-specific component of the internal rate of return.
Za dobave, ki se nanašajo na tekočo letino, sklepanje pogodb za dobavo kave podjetju B omogoča, da zagotovi fiksno razliko v ceni med dejansko kakovostjo kave, ki jo kupi (kava Arabica iz Kolumbije), in referenčno kakovostjo, ki je podlaga za terminske pogodbe, s katerimi se trguje na borzi.
Next, the entity calculates the present value of the cash flows associated with the liability using the liability's contractual cash flows at the end of the period and a discount rate equal to the sum of (i) the observed (benchmark) interest rate at the end of the period and (ii) the instrument-specific component of the internal rate of return as determined in (a).
Vendar za dobave, ki se nanašajo na prihodnjo letino, pogodbe za dobavo kave še niso na voljo, zato ni mogoče fiksirati razlike v ceni.
The difference between the fair value of the liability at the end of the period and the amount determined in (b) is the change in fair value that is not attributable to changes in the observed (benchmark) interest rate.
Podjetje B uporablja terminske pogodbe za kavo, s katerimi s trguje na borzi, da pred tveganjem zavaruje sestavino referenčne kakovosti svojega cenovnega tveganja pri kavi za dobave, ki se nanašajo na tekočo ter prihodnjo letino.
This is the amount to be presented in other comprehensive income in accordance with paragraph 5.7.7(a).
Podjetje B ugotovi, da je izpostavljeno trem različnim tveganjem: cenovnemu tveganju pri kavi, ki odraža referenčno kakovost, cenovnemu tveganju pri kavi, ki odraža razliko (razmik) med ceno za referenčno kakovost kave in ceno za točno določeno kavo Arabica iz Kolumbije, ki jo dejansko prejme, in spremenljivim stroškom logistike.
The example in paragraph B5.7.18 assumes that changes in fair value arising from factors other than changes in the instrument's credit risk or changes in observed (benchmark) interest rates are not significant.
Za dobave, povezane s tekočo letino, je, potem ko podjetje B sklene pogodbo o dobavi kave, cenovno tveganje kave, ki odraža referenčno kakovost, pogodbeno določena sestavina tveganja, ker formula za določanje cen vključuje indeksacijo na ceno terminskih pogodb za kavo, s katerimi se trguje na borzi.
This method would not be appropriate if changes in fair value arising from other factors are significant.
Podjetje B sklene, da je to sestavino tveganja mogoče razločevati in zanesljivo meriti.