natgillin/translations-raw huggingface dataset:
IFRS 15 Revenue from Contracts with Customers
Če je pogodba del transakcije nakupa s povratnim najemom, podjetje še naprej pripoznava sredstvo ter pripoznava finančno obveznost za vsako nadomestilo, ki ga prejme od kupca.
Paragraphs 5 and 97 are amended.
Podjetje tako obveznost obračuna v skladu z MSRP 9.
An entity shall apply this Standard to all contracts with customers, except the following:
V Prilogi C se doda C1.A člen.
lease contracts within the scope of IFRS 16 Leases;
C1A Z MSRP 16 Najemi, ki je bil izdan januarja 2016, so bili spremenjeni členi 5, 97, B66 in B70.
Costs to fulfil a contract
MRS 1 Predstavljanje računovodskih izkazov
Costs that relate directly to a contract (or a specific anticipated contract) include any of the following:
Spremeni se 123. člen in doda 139.Q člen.
allocations of costs that relate directly to the contract or to contract activities (for example, costs of contract management and supervision, insurance and depreciation of tools, equipment and right-of-use assets used in fulfilling the contract);
Razkrivanje računovodskih usmeritev
In Appendix B, paragraphs B66 and B70 are amended.
V postopku izvajanja računovodskih usmeritev v podjetju poslovodno osebje poleg ocen podaja tudi presoje, ki lahko zelo vplivajo na zneske, pripoznane v računovodskih izkazih.
A forward or a call option
Poslovodno osebje na primer presoja:
B66 If an entity has an obligation or a right to repurchase the asset (a forward or a call option), a customer does not obtain control of the asset because the customer is limited in its ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset even though the customer may have physical possession of the asset.
kdaj se vsa pomembna tveganja in koristi, povezane z lastništvom finančnih sredstev in, za najemnike, sredstev v najemu, dejansko prenesejo na druga podjetja; in
Consequently, the entity shall account for the contract as either of the following:
PREHOD IN DATUM ZAČETKA VELJAVNOSTI
a lease in accordance with IFRS 16 Leases if the entity can or must repurchase the asset for an amount that is less than the original selling price of the asset, unless the contract is part of a sale and leaseback transaction.
Z MSRP 16 Najemi, ki je bil izdan januarja 2016, je bil spremenjen 123. člen.
If the contract is part of a sale and leaseback transaction, the entity shall continue to recognise the asset and shall recognise a financial liability for any consideration received from the customer.
MRS 2 Zaloge
The entity shall account for the financial liability in accordance with IFRS 9; or
Spremeni se 12. člen in doda 40.G člen.
A put option
Stroški pretvarjanja
B70 If an entity has an obligation to repurchase the asset at the customer's request (a put option) at a price that is lower than the original selling price of the asset, the entity shall consider at contract inception whether the customer has a significant economic incentive to exercise that right.
Stroški pretvarjanja zalog vključujejo stroške, ki so neposredno povezani s proizvedenimi enotami, na primer stroške neposrednega dela.
The customer's exercising of that right results in the customer effectively paying the entity consideration for the right to use a specified asset for a period of time.
Vključujejo tudi dosledno razporeditev stalnih in spremenljivih posrednih stroškov pri proizvajanju, ki nastajajo pri spreminjanju materialov v dokončane proizvode.
Therefore, if the customer has a significant economic incentive to exercise that right, the entity shall account for the agreement as a lease in accordance with IFRS 16, unless the contract is part of a sale and leaseback transaction.
Stalni posredni proizvajalni stroški so posredni stroški proizvodnje, ki ostajajo razmeroma stalni ne glede na obseg proizvodnje, kot so amortizacija in vzdrževanje zgradb tovarne, oprema in sredstva, ki predstavljajo pravico do uporabe, ki se uporabljajo v proizvodnem procesu, ter stroški poslovodstva in uprave tovarne.
If the contract is part of a sale and leaseback transaction, the entity shall continue to recognise the asset and shall recognise a financial liability for any consideration received from the customer.
Spremenljivi posredni proizvajalni stroški pa so tisti posredni stroški pri proizvajanju, katerih spreminjanje je neposredno ali skoraj neposredno povezano z obsegom proizvodnje; takšni so stroški posrednega materiala in posrednega dela.
The entity shall account for the financial liability in accordance with IFRS 9.
Z MSRP 16 Najemi, ki je bil izdan januarja 2016, je bil spremenjen 12. člen.
In Appendix C, paragraph C1A is added.
MRS 7 Izkaz denarnih tokov
C1A IFRS 16 Leases, issued in January 2016, amended paragraphs 5, 97, B66 and B70.
Spremenita se 17. in 44. člen ter doda 59 člen.
IAS 1 Presentation of Financial Statements
Finančne dejavnosti
Paragraph 123 is amended and paragraph 139Q is added.
Ločeno razkritje denarnih tokov, ki izhajajo iz aktivnosti financiranja, je pomembno zaradi tega, ker je koristno pri napovedovanju terjatev do podjetja, ki jih bodo imeli do prihodnjih denarnih tokov prinašalci kapitala.
Disclosure of accounting policies
Zgledi denarnih tokov, ki izhajajo iz finančnih aktivnosti, so:
In the process of applying the entity's accounting policies, management makes various judgements, apart from those involving estimations, that can significantly affect the amounts it recognises in the financial statements.
najemnikova denarna plačila za zmanjšanje neporavnane obveznosti, ki se nanaša na najem.
For example, management makes judgements in determining:
NEDENARNE TRANSAKCIJE
when substantially all the significant risks and rewards of ownership of financial assets and, for lessors, assets subject to leases are transferred to other entities; and
Marsikatere naložbene in finančne aktivnosti nimajo neposrednega vpliva na sprotne denarne tokove, čeprav vplivajo na sestavo kapitala in sredstev v podjetju.
TRANSITION AND EFFECTIVE DATE
Izključitev nedenarnih transakcij iz izkaza denarnih tokov je skladna s ciljem izkaza denarnih sredstev, ker takšne postavke ne izkazujejo denarnih tokov v obravnavanem obdobju.
IFRS 16 Leases, issued in January 2016, amended paragraph 123.
Zgledi nedenarnih transakcij so:
IAS 2 Inventories
pridobitev sredstev s prevzemom neposredno povezanih obveznosti ali na podlagi najema,
Paragraph 12 is amended and paragraph 40G is added.
Z MSRP 16 Najemi, ki je bil izdan januarja 2016, sta bila spremenjena 17. in 44. člen.
Costs of conversion
MRS 12 Davek iz dobička
The costs of conversion of inventories include costs directly related to the units of production, such as direct labour.
člen se spremeni za podjetje, ki ni sprejelo MSRP 9 Finančni instrumenti.
They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods.
Sredstva, izkazana po pošteni vrednosti
Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings, and equipment and right-of-use assets used in the production process, and the cost of factory management and administration.
MSRP dovoljujejo ali zahtevajo, da se nekatera sredstva izkazujejo po pošteni vrednosti ali se prevrednotijo (glej na primer MRS 16 Opredmetena osnovna sredstva, MRS 38 Neopredmetena sredstva, MSRP 39 Finančni instrumenti: pripoznavanje in merjenje, MRS 40 Naložbene nepremičnine in MSRP 16 Najemi).
Variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour.
V nekaterih pravnih sistemih prevrednotenje (revalorizacija) oz. druga vrsta preračuna sredstva na pošteno vrednost vpliva na obdavčljivi dobiček (davčno izgubo) v obravnavanem obdobju.
IFRS 16 Leases, issued in January 2016, amended paragraph 12.
Zaradi tega se davčna osnova sredstva prilagodi in ne pride do nobene začasne razlike.
IAS 7 Statement of Cash Flows
V drugih pravnih sistemih prevrednotenje ali preračun sredstva ne vpliva na obdavčljivi dobiček v obdobju prevrednotenja oz. preračuna, zato se davčna osnova sredstva ne prilagodi.
Paragraphs 17 and 44 are amended and paragraph 59 is added.
Kljub temu bo posledica obnovitve knjigovodske vrednosti v prihodnosti obdavčljivi pritok gospodarskih koristi v podjetje in znesek, ki se bo odštel za davčne namene, se bo razlikoval od zneska teh gospodarskih koristi.
Financing activities
Razlika med knjigovodsko vrednostjo prevrednotenega (revaloriziranega) sredstva in njegovo davčno osnovo je začasna razlika in povzroči odloženo obveznost za davek ali terjatev za davek.
The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of capital to the entity.
To drži tudi, če:
Examples of cash flows arising from financing activities are:
člen se spremeni za podjetje, ki je sprejelo MSRP 9 Finančni instrumenti.
cash payments by a lessee for the reduction of the outstanding liability relating to a lease.
MSRP dovoljujejo ali zahtevajo, da se nekatera sredstva izkazujejo po pošteni vrednosti ali se prevrednotijo (glej na primer MRS 16 Opredmetena osnovna sredstva, MRS 38 Neopredmetena sredstva, MRS 40 Naložbene nepremičnine, MSRP 9 Finančni instrumenti in MSRP 16 Najemi).
NON-CASH TRANSACTIONS
Doda se 98.G člen.
Many investing and financing activities do not have a direct impact on current cash flows although they do affect the capital and asset structure of an entity.
Z MSRP 16, ki je bil izdan januarja 2016, je bil spremenjen 20. člen.
The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows as these items do not involve cash flows in the current period.
MRS 16 Opredmetena osnovna sredstva
Examples of non-cash transactions are:
Črtata se 4. in 27. člen, spremenijo se 5., 10., 44. in 68 člen, 69. člen se spremeni, kot je bil spremenjen z MSRP 15, doda se 81.L člen.
the acquisition of assets either by assuming directly related liabilities or by means of a lease;
[črtano]
IFRS 16 Leases, issued in January 2016, amended paragraphs 17 and 44.
Podjetje, ki uporablja model nabavne vrednosti v skladu z MRS 40 Naložbene nepremičnine, uporablja model nabavne vrednosti iz tega standarda za naložbene nepremičnine, ki so v njegovi lasti.
IAS 12 Income Taxes
PRIPOZNAVANJE
Paragraph 20 is amended for an entity that has not adopted IFRS 9 Financial Instruments.
Podjetje po tem načelu pripoznavanja ovrednoti vse nabavne vrednosti oziroma stroške opredmetenih osnovnih sredstev v trenutku, v katerem se pojavijo.
Assets carried at fair value
Ti stroški zajemajo začetne nabavne vrednosti oziroma stroške pridobitve ali graditve opredmetenega osnovnega sredstva in stroške, ki nastanejo zaradi kasnejšega dodajanja ali vzdrževanja sredstva ali zamenjave njegovih delov.
IFRSs permit or require certain assets to be carried at fair value or to be revalued (see, for example, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IAS 39 Financial Instruments: Recognition and Measurement, IAS 40 Investment Property and IFRS 16 Leases).
Stroški postavke opredmetenih osnovnih sredstev lahko zajemajo stroške, nastale v zvezi z najemi sredstev, ki se uporabljajo za gradnjo, dograjevanje, zamenjavo delov ali vzdrževanje postavke opredmetenih osnovnih sredstev, na primer amortizacija sredstev, ki predstavljajo pravico do uporabe.
In some jurisdictions, the revaluation or other restatement of an asset to fair value affects taxable profit (tax loss) for the current period.
Merjenje nabavne vrednosti
As a result, the tax base of the asset is adjusted and no temporary difference arises.
Amortizacija
In other jurisdictions, the revaluation or restatement of an asset does not affect taxable profit in the period of the revaluation or restatement and, consequently, the tax base of the asset is not adjusted.
Podjetje razporedi prvotno pripoznani znesek za opredmeteno osnovno sredstvo po njegovih pomembnejših delih in posebej amortizira vsak tak del.
Nevertheless, the future recovery of the carrying amount will result in a taxable flow of economic benefits to the entity and the amount that will be deductible for tax purposes will differ from the amount of those economic benefits.
Lahko je npr. primerno ločeno amortiziranje osnovne konstrukcije in motorjev zrakoplova.
The difference between the carrying amount of a revalued asset and its tax base is a temporary difference and gives rise to a deferred tax liability or asset.
Podobno, če podjetje pridobi opredmetena osnovna sredstva, ki so predmet poslovnega najema, v katerem je najemodajalec, bi bilo lahko ustrezno posebej amortizirati zneske, ki se kažejo v nabavni vrednosti postavke in jih je mogoče pripisati ugodnim ali neugodnim pogojem najema v primerjavi s pogoji na trgu.
This is true even if:
ODPRAVA PRIPOZNANJA
Paragraph 20 is amended for an entity that has adopted IFRS 9 Financial Instruments.
Dobički ali izgube, ki izhajajo iz odprave pripoznanja posameznega opredmetenega osnovnega sredstva, se vključijo v poslovni izid, ko se pripoznanje sredstva odpravi (razen če MSRP 16 Najemi glede prodaje ali povratnega najema določa drugače).
IFRSs permit or require certain assets to be carried at fair value or to be revalued (see, for example, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IAS 40 Investment Property, IFRS 9 Financial Instruments and IFRS 16 Leases).
Dobički se ne razvrščajo kot prihodki.
Paragraph 98G is added.
Odtujitev posameznega opredmetenega osnovnega sredstva je mogoča na več načinov (npr. s prodajo, finančnim najemom ali donacijo).
IFRS 16, issued in January 2016, amended paragraph 20.
Datum odtujitve posameznega opredmetenega osnovnega sredstva je datum, ko prejemnik pridobi pravico obvladovanja tega sredstva v skladu z zahtevami iz MSRP 15 za določanje, kdaj je izvršitvena obveza izpolnjena.
IAS 16 Property, Plant and Equipment
MSRP 16 se uporablja za odtujitev s prodajo in povratnim najemom.
Paragraphs 4 and 27 are deleted, paragraphs 5, 10, 44 and 68 are amended, paragraph 69, as amended by IFRS 15, is amended and paragraph 81L is added.
Z MSRP 16, izdanim januarja 2016, sta bila črtana 4. in 27. člen ter spremenjeni 5., 10., 44. in 68.–69. člen.
[Deleted]
MRS 21 Vplivi sprememb deviznih tečajev
An entity using the cost model for investment property in accordance with IAS 40 Investment Property shall use the cost model in this Standard for owned investment property.
Spremeni se 16. člen in doda 60.K člen.
RECOGNITION
Denarne postavke
An entity evaluates under this recognition principle all its property, plant and equipment costs at the time they are incurred.
Bistvena lastnost denarne postavke je pravica prejeti (ali obveznost plačati) določeno ali določljivo višino denarnih enot.
These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it.
Med primeri so: pokojnine in drugi zaslužki zaposlencev, izplačljivi v denarju; dolgoročnerezervacije, ki se poravnajo z denarjem; obveznosti iz najema in denarne dividende, ki se pripoznajo kot obveznost.
The cost of an item of property, plant and equipment may include costs incurred relating to leases of assets that are used to construct, add to, replace part of or service an item of property, plant and equipment, such as depreciation of right-of-use assets.
Med denarne postavke prav tako spada pogodba o prejetju (ali plačilu) spremenljivega števila lastnih kapitalskih instrumentov podjetja ali spremenljive vrednosti sredstev, kjer je poštena vrednost za prejetje (ali plačilo) enaka določeni ali določljivi višini denarnih enot.
Measurement of cost
In nasprotno, bistvena lastnost nedenarne postavke je ta, da pravica prejeti (ali obveznost plačati) določeno ali določljivo višino denarnih enot ne obstaja.
Depreciation
Med primeri so: vnaprej plačani zneski za blago in storitve; dobro ime; neopredmetena sredstva; zaloge; opredmetena osnovna sredstva, sredstva, ki predstavljajo pravico do uporabe, in rezervacije, ki se poravnajo z dobavo nedenarnega sredstva.
An entity allocates the amount initially recognised in respect of an item of property, plant and equipment to its significant parts and depreciates separately each such part.
60 K Z MSRP 16 Najemi, ki je bil izdan januarja 2016, je bil spremenjen 16. člen.
For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft.
MRS 23 Stroški izposojanja
Similarly, if an entity acquires property, plant and equipment subject to an operating lease in which it is the lessor, it may be appropriate to depreciate separately amounts reflected in the cost of that item that are attributable to favourable or unfavourable lease terms relative to market terms.
Spremeni se 6. člen in doda 29.C člen.
DERECOGNITION
OPREDELITEV POJMOV
The gain or loss arising from the derecognition of an item of property, plant and equipment shall be included in profit or loss when the item is derecognised (unless IFRS 16 Leases requires otherwise on a sale and leaseback).
Med stroški izposojanja so lahko tudi:
Gains shall not be classified as revenue.
obresti, povezane z obveznostmi iz najema, pripoznanimi v skladu z MSRP 16 Najemi, in
The disposal of an item of property, plant and equipment may occur in a variety of ways (eg by sale, by entering into a finance lease or by donation).
Z MSRP 16, ki je bil izdan januarja 2016, je bil spremenjen 6. člen.
The date of disposal of an item of property, plant and equipment is the date the recipient obtains control of that item in accordance with the requirements for determining when a performance obligation is satisfied in IFRS 15.
MRS 32 Finančni instrumenti: Predstavljanje
IFRS 16 applies to disposal by a sale and leaseback.
Doda se 97.S člen.
IFRS 16, issued in January 2016, deleted paragraphs 4 and 27 and amended paragraphs 5, 10, 44 and 68–69.
Z MSRP 16 Najemi, ki je bil izdan januarja 2016, sta bila spremenjena AG9. in AG10. člen.
IAS 21 The Effects of Changes in Foreign Exchange Rates
V napotkih za uporabo se spremenita AG9. in AG10. člen.
Paragraph 16 is amended and paragraph 60K is added.
Finančna sredstva in finančne obveznosti
Monetary items
Z najemom se običajno ustvari pravica najemodajalca, da prejme tok plačil, ki so skoraj enaka kot združena plačila glavnice in obresti v okviru posojilne pogodbe, in obveznost najemnika, da jih plača.
The essential feature of a monetary item is a right to receive (or an obligation to deliver) a fixed or determinable number of units of currency.
Najemodajalec pri finančnem najemu svojo naložbo obračuna v znesku terjatve in ne kot sredstvo, ki je predmet finančnega najema.
Examples include: pensions and other employee benefits to be paidin cash; provisions that are to be settled in cash; lease liabilities; and cash dividends that are recognised as a liability.
Najemodajalec torej šteje finančni najem za finančni instrument.
Similarly, a contract to receive (or deliver) a variable number of the entity's own equity instruments or a variable amount of assets in which the fair value to be received (or delivered) equals a fixed or determinable number of units of currency is a monetary item.
V skladu z MSRP 16 najemodajalec ne pripozna svoje pravice do prejema najemnine iz poslovnega najema.
Conversely, the essential feature of a non-monetary item is the absence of a right to receive (or an obligation to deliver) a fixed or determinable number of units of currency.
Še vedno obračunava sredstvo, ki jepredmet najema, samo in ne prihodnje terjatve na podlagi pogodbe.
Examples include: amounts prepaid for goods and services; goodwill; intangible assets; inventories; property, plant and equipment; right-of-use assets; and provisions that are to be settled by the delivery of a non-monetary asset.
Najemodajalec torej poslovnega najema ne šteje za finančni instrument, razen v zvezi s posameznimi najemninami, ki so terjatve do najemnika, trenutno zapadle v plačilo.
IFRS 16 Leases, issued in January 2016, amended paragraph 16.
Fizična sredstva (kot so opredmetena osnovna sredstva), sredstva, ki predstavljajo pravico do uporabe, in neopredmetena sredstva (kot so patenti in blagovne znamke) se ne štejejo za finančna sredstva.
IAS 23 Borrowing Costs
Obvladovanje takih fizičnih sredstev, sredstev, ki predstavljajo pravico do uporabe, in neopredmetenih sredstev sicer omogoča ustvarjanje pritoka denarja ali drugega finančnega sredstva, vendar iz njega ne izvira sedanja pravica do prejema denarja ali drugega finančnega sredstva.
Paragraph 6 is amended and paragraph 29C is added.
MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva
DEFINITIONS
Spremeni se 5. člen in doda 102. člen.
Borrowing costs may include:
Če kak drug standard obravnava določeno vrsto rezervacij, pogojnih obveznosti ali pogojnih sredstev, podjetje uporablja tisti standard namesto tega.
interest in respect of leases liabilities recognised in accordance with IFRS 16 Leases; and
Na primer, nekatere vrste rezervacij obravnavajo standardi o:
IFRS 16, issued in January 2016, amended paragraph 6.
najemih (glej MRS 16 Najemi).
IAS 32 Financial Instruments: Presentation
Vendar pa se ta standard uporablja za vsak najem, ki postane kočljiv pred datumom začetka najema, kot je opredeljen v MSRP 16.
Paragraph 97S is added.
Ta standard se uporablja za kratkoročne najeme in najeme, pri katerih je sredstvo, ki je predmet najema, majhne vrednosti, ki se obračunavajo v skladu s 6. členom MSRP 16 in so postali kočljivi;
IFRS 16 Leases, issued in January 2016, amended paragraphs AG9 and AG10.
Z MSRP 16, ki je bil izdan januarja 2016, je bil spremenjen 5. člen.
In the Application Guidance, paragraphs AG9 and AG10 are amended.
MRS 38 Neopredmetena sredstva
Financial assets and financial liabilities
Spremenijo se 3., 6. in 113. člen, 114. člen se spremeni, kot je bil spremenjen z MSRP 15, doda se 130.L člen.
A lease typically creates an entitlement of the lessor to receive, and an obligation of the lessee to pay, a stream of payments that are substantially the same as blended payments of principal and interest under a loan agreement.
Če kak drug standard predpisuje obračunavanje določene vrste neopredmetenega sredstva, podjetje uporablja tisti standard namesto tega.
The lessor accounts for its investment in the amount receivable under a finance lease rather than the underlying asset itself that is subject to the finance lease.
Ta standard se na primer ne uporablja za:
Accordingly, a lessor regards a finance lease as a financial instrument.
najeme neopredmetenih sredstev, obračunane v skladu z MSRP 16 Najemi;
Under IFRS 16, a lessor does not recognise its entitlement to receive lease paymentsunder an operating lease.
Pravice, katerih imetnik je najemnik v skladu z licenčnimi pogodbami za postavke, kot so filmi, videoposnetki, gledališke igre, rokopisi, patenti in avtorske pravice, spadajo v področje uporabe tega standarda in so izključene iz področja uporabe MSRP 16.
The lessor continues to account for the underlying asset itself rather than any amount receivable in the future under the contract.
ODSTRANITVE IN ODTUJITVE
Accordingly, a lessor does not regard an operating lease as a financial instrument, except as regards individual payments currently due and payable by the lessee.
Dobiček ali izguba, ki izhaja iz odprave pripoznanja neopredmetenega sredstva, se ugotovi kot razlika med morebitnimi čistimi donosi ob odtujitvah in knjigovodsko vrednostjo sredstva.
Physical assets (such as inventories, property, plant and equipment), right-of-use assets and intangible assets (such as patents and trademarks) are not financial assets.
Kot dobiček ali izguba se pripozna ob odpravi pripoznanja sredstva (razen če se v MSRP 16 zahteva drugače za prodajo s povratnim najemom).
Control of such physical assets, right-of-use assets and intangible assets creates an opportunity to generate an inflow of cash or another financial asset, but it does not give rise to a present right to receive cash or another financial asset.
Dobički se ne razvrščajo kot prihodki.