natgillin/translations-raw huggingface dataset:
A Contractual cash flows that are solely payments of principal and interest on the principal amount outstanding are consistent with a basic lending arrangement.
Instrument A je obveznica z določenim datumom zapadlosti.
In a basic lending arrangement, consideration for the time value of money (see paragraphs B4.1.9 A–B4.1.9E) and credit risk are typically the most significant elements of interest.
Odplačila glavnice in obresti na neporavnani znesek glavnice so povezana z indeksom inflacije valute, v kateri je instrument izdan.
However, in such an arrangement, interest can also include consideration for other basic lending risks (for example, liquidity risk) and costs (for example, administrative costs) associated with holding the financial asset for a particular period of time.
Povezava z inflacijo se ne uporablja za vzvod in glavnica je zaščitena.
In addition, interest can include a profit margin that is consistent with a basic lending arrangement.
Pogodbeni denarni tokovi so izključno odplačila glavnice in obresti na neporavnani znesek glavnice.
In extreme economic circumstances, interest can be negative if, for example, the holder of a financial asset either explicitly or implicitly pays for the deposit of its money for a particular period of time (and that fee exceeds the consideration that the holder receives for the time value of money, credit risk and other basic lending risks and costs).
Povezava odplačil glavnice in obresti na neporavnani znesek glavnice z indeksom inflacije brez vzvoda na novo določi časovno vrednost denarja na trenutno raven.
However, contractual terms that introduce exposure to risks or volatility in the contractual cash flows that is unrelated to a basic lending arrangement, such as exposure to changes in equity prices or commodity prices, do not give rise to contractual cash flows that are solely payments of principal and interest on the principal amount outstanding.
Povedano drugače, obrestna mera na instrument odraža „realne“ obresti.
An originated or a purchased financial asset can be a basic lending arrangement irrespective of whether it is a loan in its legal form.
Tako so zneski obresti nadomestilo za časovno vrednost denarja pri neporavnanem znesku glavnice.
In accordance with paragraph 4.1.3(a), principal is the fair value of the financial asset at initial recognition.
Če pa bi bila odplačila obresti povezana z drugo spremenljivko, kot so poslovni rezultati dolžnika (tj. njegov čisti dobiček) ali indeks lastniških vrednostnih papirjev, pogodbeni denarni tokovi niso odplačila glavnice in obresti na neporavnani znesek glavnice (razen če povezava z rezultati dolžnika privede do prilagoditve, ki imetniku zagotovi nadomestilo samo za spremembe kreditnega tveganja instrumenta, tako da so pogodbeni denarni tokovi izključno odplačila glavnice in obresti na neporavnani znesek glavnice).
However that principal amount may change over the life of the financial asset (for example, if there are repayments of principal).
To je zato, ker pogodbeni denarni tokovi odražajo donos, ki ni skladen z osnovno posojilno pogodbo (glej B4.1.7.A člen).
An entity shall assess whether contractual cash flows are solely payments of principal and interest on the principal amount outstanding for the currency in which the financial asset is denominated.
Instrument B je instrument z variabilno obrestno mero z določenim datumom zapadlosti, ki posojilojemalcu dovoljuje, da stalno izbira tržno obrestno mero.
Leverage is a contractual cash flow characteristic of some financial assets.
Na primer, na vsak datum, ko se obresti na novo določijo, lahko posojilojemalec izbere plačevanje trimesečnega LIBOR za obdobje treh mesecev ali enomesečnega LIBOR za obdobje enega meseca.
Leverage increases the variability of the contractual cash flows with the result that they do not have the economic characteristics of interest.
Dejstvo, da se obrestna mera LIBOR določa na novo v obdobju trajanja instrumenta, samo po sebi ne pomeni, da instrument ne izpolnjuje pogojev.
Stand-alone option, forward and swap contracts are examples of financial assets that include such leverage.
Če pa lahko posojilojemalec izbere, da bo plačeval enomesečno obrestno mero, ki se na novo določi vsake tri mesece, se obrestna mera določa na novo s pogostostjo, ki se ne ujema z veljavnostjo obrestne mere.
Thus, such contracts do not meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) and cannot be subsequently measured at amortised cost or fair value through other comprehensive income.
Zato se element časovne vrednosti denarja spremeni.
Consideration for the time value of money
Podobno se element časovne vrednosti denarja spremeni, če ima instrument pogodbeno obrestno mero, ki temelji na obdobju, ki lahko preseže preostalo obdobje trajanja instrumenta (na primer, če se na instrument s petletno zapadlostjo odplačuje variabilna obrestna mera, ki se redno na novo določa, vendar vedno odraža petletno zapadlost).
A Time value of money is the element of interest that provides consideration for only the passage of time.
To je zato, ker obresti, ki se morajo plačati v vsakem obdobju, niso povezane z obrestnim obdobjem.
That is, the time value of money element does not provide consideration for other risks or costs associated with holding the financial asset.
V takih primerih mora podjetje kvalitativno ali kvantitativno oceniti pogodbene denarne tokove glede na enake tokove iz instrumenta, ki je enak v vseh pogledih, razen tega, da se veljavnost obrestne mere ujema z obrestnim obdobjem, da ugotovi, ali so denarni tokovi izključno odplačila glavnice in obresti na neporavnani znesek glavnice (vendar glej B4.1.9.E člen za navodila glede reguliranih obrestnih mer).
In order to assess whether the element provides consideration for only the passage of time, an entity applies judgement and considers relevant factors such as the currency in which the financial asset is denominated and the period for which the interest rate is set.
Na primer, pri ocenjevanju obveznice s petletnim obdobjem trajanja, na katero se odplačuje variabilna obrestna mera, ki se na novo določi vsakih šest mesecev, vendar vedno odraža petletno zapadlost, podjetje upošteva pogodbene denarne tokove iz instrumenta, ki se vsakih šest mesecev na novo določi na šestmesečno obrestno mero, sicer pa je identičen.
However, in some cases, the time value of money element may be modified (ie imperfect).
Ista analiza se uporabi, če lahko posojilojemalec izbira med različnimi objavljenimi obrestnimi merami posojilodajalca (na primer, posojilojemalec lahko izbira med objavljeno enomesečno variabilno obrestno mero posojilodajalca in objavljeno trimesečno variabilno obrestno mero posojilodajalca).
That would be the case, for example, if a financial asset's interest rate is periodically reset but the frequency of that reset does not match the tenor of the interest rate (for example, the interest rate resets every month to a one-year rate) or if a financial asset's interest rate is periodically reset to an average of particular short- and long-term interest rates.
Instrument C je obveznica z določenim datumom zapadlosti, na katero se odplačuje variabilna obrestna mera.
In such cases, an entity must assess the modification to determine whether the contractual cash flows represent solely payments of principal and interest on the principal amount outstanding.
Variabilna obrestna mera ima zgornjo mejo (kapico).
In some circumstances, the entity may be able to make that determination by performing a qualitative assessment of the time value of money element whereas, in other circumstances, it may be necessary to perform a quantitative assessment.
Pogodbeni denarni tokovi tako:
When assessing a modified time value of money element, the objective is to determine how different the contractual (undiscounted) cash flows could be from the (undiscounted) cash flows that would arise if the time value of money element was not modified (the benchmark cash flows).
instrumenta s fiksno obrestno mero kot
For example, if the financial asset under assessment contains a variable interest rate that is reset every month to a one-year interest rate, the entity would compare that financial asset to a financial instrument with identical contractual terms and the identical credit risk except the variable interest rate is reset monthly to a one-month interest rate.
Zato lahko ima instrument, ki je kombinacija (a) in (b) (npr. obveznica z obrestno kapico), denarne tokove, ki so izključno odplačila glavnice in obresti na neporavnani znesek glavnice.
If the modified time value of money element could result in contractual (undiscounted) cash flows that are significantly different from the (undiscounted) benchmark cash flows, the financial asset does not meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b).
Tak pogodbeni pogoj lahko zmanjša spremenljivost denarnih tokov z določitvijo omejitve za variabilno obrestno mero (npr. obrestna kapica ali obrestno dno) ali poveča spremenljivost denarnih tokov zaradi spremembe fiksne obrestne mere v variabilno.
To make this determination, the entity must consider the effect of the modified time value of money element in each reporting period and cumulatively over the life of the financial instrument.
Instrument D je posojilo z brezpogojnim popolnim vračilom (full recourse loan), ki je zavarovano s premoženjem.
The reason for the interest rate being set in this way is not relevant to the analysis.
Dejstvo, da je posojilo z brezpogojnim popolnim vračilom zavarovano s premoženjem, samo po sebi ne vpliva na analizo, ali so pogodbeni denarni tokovi izključno odplačila glavnice in obresti na neporavnani znesek glavnice.
If it is clear, with little or no analysis, whether the contractual (undiscounted) cash flows on the financial asset under the assessment could (or could not) be significantly different from the (undiscounted) benchmark cash flows, an entity need not perform a detailed assessment.
Instrument E izda regulirana banka in ima določen datum zapadlosti.
When assessing a modified time value of money element, an entity must consider factors that could affect future contractual cash flows.
Na instrument se odplačuje fiksna obrestna mera, vsi pogodbeni denarni tokovi pa so obvezni (nediskrecijski).
For example, if an entity is assessing a bond with a five-year term and the variable interest rate is reset every six months to a five-year rate, the entity cannot conclude that the contractual cash flows are solely payments of principal and interest on the principal amount outstanding simply because the interest rate curve at the time of the assessment is such that the difference between a five-year interest rate and a six-month interest rate is not significant.
Vendar za izdajatelja velja zakonodaja, ki nacionalnemu organu za reševanje in sanacijo dovoljuje ali od njega zahteva, da kritje izgub v določenih okoliščinah naloži imetnikom določenih instrumentov, vključno z instrumentom E. Na primer, nacionalni organ za reševanje in sanacijo ima pooblastilo, da delno odpiše vrednost nominalnega zneska instrumenta E ali ga pretvori v fiksno število navadnih delnic izdajatelja, če navedeni nacionalni organ ugotovi, da ima izdajatelj velike finančne probleme, potrebuje dodaten regulativni kapital ali je „v težavah“.
Instead, the entity must also consider whether the relationship between the five-year interest rate and the six-month interest rate could change over the life of the instrument such that the contractual (undiscounted) cash flows over the life of the instrument could be significantly different from the (undiscounted) benchmark cash flows.
Imetnik bi analiziral pogodbene pogoje finančnega instrumenta, da bi ugotovil, ali povzročajo denarne tokove, ki so izključno odplačila glavnice in obresti na neporavnani znesek glavnice ter so tako skladni z osnovno posojilno pogodbo.
However, an entity must consider only reasonably possible scenarios instead of every possible scenario.
Taka analiza ne bi upoštevala plačil, ki nastanejo samo kot posledica pooblastila nacionalnega organa za reševanje in sanacijo, da naloži kritje izgub imetnikom instrumenta E. To je zato, ker navedeno pooblastilo in posledična plačila niso pogodbeni pogoji finančnega instrumenta.
If an entity concludes that the contractual (undiscounted) cash flows could be significantly different from the (undiscounted) benchmark cash flows, the financial asset does not meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) and therefore cannot be measured at amortised cost or fair value through other comprehensive income.
Nasprotno pogodbeni denarni tokovi ne bi bili izključno odplačila glavnice in obresti na neporavnani znesek glavnice, če pogodbeni pogoji finančnega instrumenta dovoljujejo ali zahtevajo, da izdajatelj ali drugo podjetje naloži kritje izgub imetniku (na primer z delnim odpisom vrednosti nominalnega zneska ali s pretvorbo instrumenta v fiksno število navadnih delnic izdajatelja), v kolikor so navedeni pogodbeni pogoji avtentični, tudi če je verjetnost naložitve kritja takih izgub majhna.
In some of these cases, the objective of the time value of money element is not to provide consideration for only the passage of time.
Imetnik bi analiziral zamenljivo obveznico v njeni celoti.
However, despite paragraphs B4.1.9 A–B4.1.9D, a regulated interest rate shall be considered a proxy for the time value of money element for the purpose of applying the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) if that regulated interest rate provides consideration that is broadly consistent with the passage of time and does not provide exposure to risks or volatility in the contractual cash flows that are inconsistent with a basic lending arrangement.
Pogodbeni denarni tokovi niso odplačila glavnice in obresti na neporavnani znesek glavnice, ker odražajo donos, ki ni skladen z osnovno posojilno pogodbo (glej B4.1.7.A člen), tj. donos ni povezan z vrednostjo lastniškega kapitala izdajatelja.
Contractual terms that change the timing or amount of contractual cash flows
Instrument G je posojilo, na katerega se odplačuje obratna variabilna obrestna mera (tj. obrestna mera je obratno sorazmerna s tržnimi obrestnimi merami).
If a financial asset contains a contractual term that could change the timing or amount of contractual cash flows (for example, if the asset can be prepaid before maturity or its term can be extended), the entity must determine whether the contractual cash flows that could arise over the life of the instrument due to that contractual term are solely payments of principal and interest on the principal amount outstanding.
Pogodbeni denarni tokovi niso izključno odplačila glavnice in obresti na neporavnani znesek glavnice.
To make this determination, the entity must assess the contractual cash flows that could arise both before, and after, the change in contractual cash flows.
Zneski obresti niso nadomestilo za časovno vrednost denarja pri neporavnanem znesku glavnice.
The entity may also need to assess the nature of any contingent event (ie the trigger) that would change the timing or amount of the contractual cash flows.
Instrument H je instrument brez zapadlosti, vendar lahko izdajatelj v vsakem trenutku odpokliče instrument ter imetniku plača nominalni znesek in zapadle natečene obresti.
While the nature of the contingent event in itself is not a determinative factor in assessing whether the contractual cash flows are solely payments of principal and interest, it may be an indicator.
Na instrument H se odplačuje tržna obrestna mera, vendar se obresti ne morejo izplačati, razen če je izdajatelj sposoben ostati solventen takoj po izplačilu.
For example, compare a financial instrument with an interest rate that is reset to a higher rate if the debtor misses a particular number of payments to a financial instrument with an interest rate that is reset to a higher rate if a specified equity index reaches a particular level.
Na znesek odloženih obresti se ne obračunajo dodatne obresti.
It is more likely in the former case that the contractual cash flows over the life of the instrument will be solely payments of principal and interest on the principal amount outstanding because of the relationship between missed payments and an increase in credit risk.
Pogodbeni denarni tokovi niso odplačila glavnice in obresti na neporavnani znesek glavnice.
(See also paragraph B4.1.18.)
To je zato, ker se lahko od izdajatelja zahteva, da odloži plačila obresti, in se na te zneske odloženih obresti ne obračunajo dodatne obresti.
The following are examples of contractual terms that result in contractual cash flows that are solely payments of principal and interest on the principal amount outstanding:
Posledično zneski obresti niso nadomestilo za časovno vrednost denarja za neporavnani znesek glavnice.
a variable interest rate that consists of consideration for the time value of money, the credit risk associated with the principal amount outstanding during a particular period of time (the consideration for credit risk may be determined at initial recognition only, and so may be fixed) and other basic lending risks and costs, as well as a profit margin;
Če bi se na zneske odloženih obresti obračunale obresti, bi bili lahko pogodbeni denarni tokovi odplačila glavnice in obresti na neporavnani znesek glavnice.
a contractual term that permits the issuer (ie the debtor) to prepay a debt instrument or permits the holder (ie the creditor) to put a debt instrument back to the issuer before maturity and the prepayment amount substantially represents unpaid amounts of principal and interest on the principal amount outstanding, which may include reasonable additional compensation for the early termination of the contract; and
Dejstvo, da instrument H nima zapadlosti, samo po sebi ne pomeni, da pogodbeni denarni tokovi niso odplačila glavnice in obresti na neporavnani znesek glavnice.
a contractual term that permits the issuer or the holder to extend the contractual term of a debt instrument (ie an extension option) and the terms of the extension option result in contractual cash flows during the extension period that are solely payments of principal and interest on the principal amount outstanding, which may include reasonable additional compensation for the extension of the contract.
Instrument brez zapadlosti dejansko vsebuje trajne (večkratne) možnosti podaljšanja.
the prepayment amount substantially represents the contractual par amount and accrued (but unpaid) contractual interest, which may include reasonable additional compensation for the early termination of the contract; and
V nekaterih primerih ima lahko finančno sredstvo pogodbene denarne tokove, ki so opisani kot glavnica in obresti, vendar ti denarni tokovi ne predstavljajo odplačila glavnice in obresti na neporavnani znesek glavnice, kot je opisano v 4.1.2.(b), 4.1.2.A(b) in 4.1.3. členu tega standarda.
when the entity initially recognises the financial asset, the fair value of the prepayment feature is insignificant.
To se lahko zgodi, če finančno sredstvo predstavlja naložbo v določena sredstva ali denarne tokove in tako pogodbeni denarni tokovi niso izključno odplačila glavnice in obresti na neporavnani znesek glavnice.
The following examples illustrate contractual cash flows that are solely payments of principal and interest on the principal amount outstanding.
Na primer, če pogodbeni pogoji določajo, da se denarni tokovi iz finančnega sredstva povečajo, ko več avtomobilov uporablja določeno plačljivo cesto, taki pogodbeni denarni tokovi niso skladni z osnovno posojilno pogodbo.
Instrument
Zato instrument ne bi izpolnjeval pogoja iz 4.1.2.(b) in 4.1.2.A(b) člena.
Instrument A
To bi bil primer, če bi bila upnikova terjatev omejena na točno določena sredstva dolžnika ali denarne tokove iz točno določenih sredstev (na primer finančno sredstvo, ki se v primeru neplačila lahko poplača samo s premoženjem, s katerim je zavarovano (non-recourse financial asset)).
Instrument A is a bond with a stated maturity date.
Vendar dejstvo, da se finančno sredstvo v primeru neplačila lahko poplača samo s premoženjem, s katerim je zavarovano, samo po sebi ne preprečuje, da bi finančno sredstvo izpolnjevalo pogoj iz 4.1.2.(b) in 4.1.2.A(b) člena.
Payments of principal and interest on the principal amount outstanding are linked to an inflation index of the currency in which the instrument is issued.
V takih primerih mora upnik oceniti („pridobiti vpogled do“) specifična sredstva, ki predstavljajo podlago, ali denarne tokove, da ugotovi, ali so pogodbeni denarni tokovi iz finančnega sredstva, ki se razvršča, odplačila glavnice in obresti na neporavnani znesek glavnice.
The inflation link is not leveraged and the principal is protected.
Če pogoji finančnega sredstva privedejo do katerih koli drugih denarnih tokov ali omejujejo denarne tokove na način, ki ni skladen z odplačili, ki predstavljajo glavnico in obresti, finančno sredstvo ne izpolnjuje pogoja iz 4.1.2.(b) in 4.1.2.A(b) člena.
The contractual cash flows are solely payments of principal and interest on the principal amount outstanding.
Na to oceno ne vpliva, ali so sredstva, ki so podlaga, finančna sredstva ali nefinančna sredstva.
In other words, the interest rate on the instrument reflects ‘real’ interest.
Da lahko podjetje to ugotovi, mora upoštevati možni učinek značilnosti pogodbenih denarnih tokov v posameznem poročevalskem obdobju in kumulativno v celotnem obdobju trajanja finančnega instrumenta.
Thus, the interest amounts are consideration for the time value of money on the principal amount outstanding.
Če bi poleg tega značilnost pogodbenih denarnih tokov lahko imela več kot zanemarljiv učinek na pogodbene denarne tokove (v posameznem poročevalskem obdobju ali kumulativno), vendar navedena značilnost pogodbenih denarnih tokov ni avtentična, ta ne vpliva na razvrstitev finančnega sredstva.
Instrument B
Instrument, ki je podrejen drugim instrumentom, ima lahko pogodbene denarne tokove, ki so odplačila glavnice in obresti na neporavnani znesek glavnice, če predstavlja neplačilo dolžnika kršitev pogodbe in ima imetnik pogodbeno pravico do neplačanih zneskov glavnice in obresti na neporavnani znesek glavnice tudi v primeru dolžnikovega stečaja.
Instrument B is a variable interest rate instrument with a stated maturity date that permits the borrower to choose the market interest rate on an ongoing basis.
Na primer, za terjatev do kupcev, ki svojega upnika uvršča kot navadnega upnika, bi se štelo, da ima odplačila glavnice in obresti na neporavnani znesek glavnice.
For example, at each interest rate reset date, the borrower can choose to pay three-month LIBOR for a three-month term or one-month LIBOR for a one-month term.
To velja tudi, če je dolžnik izdal posojila, ki so zavarovana s premoženjem, kar bi v primeru stečaja imetniku takih posojil zagotovilo prednost pred terjatvami navadnega upnika v zvezi z zavarovanjem s premoženjem, vendar ne vpliva na pogodbeno pravico navadnega upnika do neplačane glavnice in drugih zapadlih zneskov.
The contractual cash flows are solely payments of principal and interest on the principal amount outstanding as long as the interest paid over the life of the instrument reflects consideration for the time value of money, for the credit risk associated with the instrument and for other basic lending risks and costs, as well as a profit margin (see paragraph B4.1.7 A).
Pogodbeno povezani instrumenti
The fact that the LIBOR interest rate is reset during the life of the instrument does not in itself disqualify the instrument.
V nekaterih vrstah poslov lahko izdajatelj prednostno obravnava plačila imetnikom finančnih sredstev z uporabo več pogodbeno povezanih instrumentov, ki povzročajo koncentracije kreditnega tveganja (tranše).
However, if the borrower is able to choose to pay a one-month interest rate that is reset every three months, the interest rate is reset with a frequency that does not match the tenor of the interest rate.
Vsaka tranša ima rang podrejenosti, ki določa, v kakšnem vrstnem redu se vsi denarni tokovi, ki jih ustvari izdajatelj, dodelijo tranši.
Consequently, the time value of money element is modified.
V takih situacijah imajo imetniki tranše pravico do odplačil glavnice in obresti na neporavnani znesek glavnice samo, če izdajatelj ustvari zadostne denarne tokove za izpolnitev obveznosti do tranš višjega ranga.