natgillin/translations-raw huggingface dataset:
An entity shall disclose by risk category a description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship during its term.
Prenesena finančna sredstva, za katera pripoznanje ni bilo v celoti odpravljeno
If other sources of hedge ineffectiveness emerge in a hedging relationship, an entity shall disclose those sources by risk category and explain the resulting hedge ineffectiveness.
Podjetje lahko prenese finančna sredstva tako, da del prenesenih finančnih sredstev ali vsa prenesena sredstva ne izpolnjujejo pogojev za odpravo pripoznanja.
For cash flow hedges, an entity shall disclose a description of any forecast transaction for which hedge accounting had been used in the previous period, but which is no longer expected to occur.
Za izpolnjevanje ciljev iz 42.B(a) člena mora podjetje na vsak datum poročanja za vsak razred prenesenih finančnih sredstev, za katera pripoznanje ni bilo v celoti odpravljeno, razkriti:
The effects of hedge accounting on financial position and performance
če podjetje še naprej pripoznava sredstva v obsegu svoje nadaljnje udeležbe (glej 3.2.6.(c)(ii) in 3.2.16. člen MSRP 9), skupno knjigovodsko vrednost prvotnih sredstev pred prenosom, knjigovodsko vrednost sredstev, ki jih podjetje še naprej pripoznava, in knjigovodsko vrednost povezanih obveznosti.
An entity shall disclose, in a tabular format, the following amounts related to items designated as hedging instruments separately by risk category for each type of hedge (fair value hedge, cash flow hedge or hedge of a net investment in a foreign operation):
Prenesena finančna sredstva, za katera je bilo pripoznanje v celoti odpravljeno
the carrying amount of the hedging instruments (financial assets separately from financial liabilities);
Za izpolnjevanje ciljev iz 42.B(b) člena mora podjetje, če v celoti odpravi pripoznanje prenesenih finančnih sredstev (glej 3.2.6.(a) in (c)(i) člen MSRP 9), vendar ima v njih nadaljnjo udeležbo, za vsako vrsto nadaljnje udeležbe na vsak datum poročanja razkriti najmanj:
the line item in the statement of financial position that includes the hedging instrument;
ZAČETEK UPORABE MSRP 9
the change in fair value of the hedging instrument used as the basis for recognising hedge ineffectiveness for the period; and
V poročevalskem obdobju, ki zajema datum začetka uporabe MSRP 9, mora podjetje za vsak razred finančnih sredstev in finančnih obveznosti na datum začetka uporabe razkriti naslednje informacije:
the nominal amounts (including quantities such as tonnes or cubic metres) of the hedging instruments.
prvotno kategorijo merjenja in knjigovodsko vrednost, določeno v skladu z MRS 39 ali v skladu s prejšnjo različico MSRP 9 (če izbrani pristop podjetja za uporabo MSRP 9 vključuje več kot en datum začetka uporabe za različne zahteve);
the accumulated amount of fair value hedge adjustments on the hedged item included in the carrying amount of the hedged item recognised in the statement of financial position (presenting assets separately from liabilities);
V poročevalskem obdobju, ki zajema datum začetka uporabe MSRP 9, mora podjetje razkriti kvalitativne informacije, ki uporabnikom omogočajo, da razumejo:
the line item in the statement of financial position that includes the hedged item;
kako je podjetje uporabljalo zahteve glede razvrstitve iz MSRP 9 za finančna sredstva, katerih razvrstitev se je spremenila zaradi uporabe MSRP 9;
the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period; and
razloge za določitev ali prenehanje določitve finančnih sredstev ali finančnih obveznosti kot merjenih po pošteni vrednosti prek poslovnega izida na datum začetka uporabe.
the accumulated amount of fair value hedge adjustments remaining in the statement of financial position for any hedged items that have ceased to be adjusted for hedging gains and losses in accordance with paragraph 6.5.10 of IFRS 9.
Zato lahko ta člen privede do razkrivanja po stanjih na več kot en datum začetka uporabe.
for cash flow hedges and hedges of a net investment in a foreign operation:
V poročevalskem obdobju, v katerem podjetje prvič uporabi zahteve glede razvrstitve in merjenja za finančna sredstva iz MSRP 9 (tj. ko podjetje pri finančnih sredstvih preide z MRS 39 na MSRP 9), mora predstaviti razkritja iz 42.L–42.O člena tega MSRP, kot se to zahteva v 7.2.15. členu MSRP 9.
the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period (ie for cash flow hedges the change in value used to determine the recognised hedge ineffectiveness in accordance with paragraph 6.5.11(c) of IFRS 9);
Kadar to zahteva 42.K člen, podjetje razkrije spremembe razvrstitev finančnih sredstev in finančnih obveznosti po stanju na datum začetka uporabe MSRP 9, pri čemer ločeno prikaže:
the balances in the cash flow hedge reserve and the foreign currency translation reserve for continuing hedges that are accounted for in accordance with paragraphs 6.5.11 and 6.5.13(a) of IFRS 9; and
spremembe knjigovodskih vrednosti na podlagi njihovih kategorij merjenja v skladu z MRS 39 (tj. ki ne izhajajo iz spremembe atributa merjenja pri prehodu na MSRP 9); in
the balances remaining in the cash flow hedge reserve and the foreign currency translation reserve from any hedging relationships for which hedge accounting is no longer applied.
spremembe knjigovodskih vrednosti, ki izhajajo iz spremembe atributa merjenja pri prehodu na MSRP 9.
An entity shall disclose, in a tabular format, the following amounts separately by risk category for the types of hedges as follows:
Razkritij v tem členu ni treba zagotoviti po letnem poročevalskem obdobju, v katerem je podjetje prvič uporabilo zahteve glede razvrstitve in merjenja za finančna sredstva iz MSRP 9.
hedge ineffectiveness—ie the difference between the hedging gains or losses of the hedging instrument and the hedged item—recognised in profit or loss (or other comprehensive income for hedges 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 of IFRS 9); and
Kadar to zahteva 42.K člen, podjetje za finančna sredstva in finančne obveznosti, ki so bile prerazvrščene tako, da se merijo po odplačni vrednosti, in, v primeru finančnih sredstev, ki so bila zaradi prehoda na MSRP 9 prerazvrščena iz kategorije merjenja po pošteni vrednosti prek poslovnega izida tako, da se merijo po pošteni vrednosti prek drugega vseobsegajočega donosa, razkrije naslednje:
the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. (b) for cash flow hedges and hedges of a net investment in a foreign operation:
pošteno vrednost finančnih sredstev ali finančnih obveznosti na koncu poročevalskega obdobja; in (b) pošteno vrednost dobička ali izgube, ki bi se v poročevalskem obdobju pripoznala v poslovnem izidu ali drugem vseobsegajočem donosu, če se finančno sredstvo ali finančna obveznost ne bi prerazvrstila.
hedging gains or losses of the reporting period that were recognised in other comprehensive income;
Razkritij v tem členu ni treba zagotoviti po letnem poročevalskem obdobju, v katerem je podjetje prvič uporabilo zahteve glede razvrstitve in merjenja za finančna sredstva iz MSRP 9.
hedge ineffectiveness recognised in profit or loss;
pripoznane prihodke od obresti ali odhodke za obresti.
the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness;
Če podjetje pošteno vrednost finančnega sredstva ali finančne obveznosti obravnava kot novo bruto knjigovodsko vrednost na datum začetka uporabe (glej 7.2.11. člen MSRP 9), se razkritja iz tega člena zagotovijo za vsako poročevalsko obdobje do odprave pripoznanja.
the amount reclassified from the cash flow hedge reserve or the foreign currency translation reserve into profit or loss as a reclassification adjustment (see IAS 1) (differentiating between amounts for which hedge accounting had previously been used, but for which the hedged future cash flows are no longer expected to occur, and amounts that have been transferred because the hedged item has affected profit or loss);
Če podjetje predstavi razkritja iz 42.K–42.N člena, morajo ta razkritja in razkritja iz 25. člena tega MSRP omogočati uskladitev med:
the line item in the statement of comprehensive income that includes the reclassification adjustment (see IAS 1); and
kategorijami merjenja, predstavljenimi v skladu z MRS 39 in MSRP 9, in
for hedges of net positions, the hedging gains or losses recognised in a separate line item in the statement of comprehensive income (see paragraph 6.6.4 of IFRS 9).
razredom finančnega instrumenta
When the volume of hedging relationships to which the exemption in paragraph 23C applies is unrepresentative of normal volumes during the period (ie the volume at the reporting date does not reflect the volumes during the period) an entity shall disclose that fact and the reason it believes the volumes are unrepresentative.
na datum začetka uporabe.
An entity shall provide a reconciliation of each component of equity and an analysis of other comprehensive income in accordance with IAS 1 that, taken together:
Podjetje mora na datum začetka uporabe oddelka 5.5 MSRP 9 razkriti informacije, ki bi omogočale uskladitev končnih popravkov vrednosti zaradi oslabitev v skladu z MRS 39 in rezervacij v skladu z MRS 37 z začetnimi popravki vrednosti zaradi oslabitev, določenimi v skladu z MSRP 9.
differentiates, at a minimum, between the amounts that relate to the disclosures in paragraph 24C(b)(i) and (b)(iv) as well as the amounts accounted for in accordance with paragraph 6.5.11(d)(i) and (d)(iii) of IFRS 9;
Za finančna sredstva se to razkritje zagotovi po kategorijah merjenja povezanih finančnih sredstev v skladu z MRS 39 in MSRP 9, pri čemer se ločeno prikaže učinek sprememb kategorije merjenja na popravek vrednosti za izgubo na navedeni datum.
differentiates between the amounts associated with the time value of options that hedge transaction related hedged items and the amounts associated with the time value of options that hedge time-period related hedged items when an entity accounts for the time value of an option in accordance with paragraph 6.5.15 of IFRS 9; and (c) differentiates between the amounts associated with forward elements of forward contracts and the foreign currency basis spreads of financial instruments that hedge transaction related hedged items, and the amounts associated with forward elements of forward contracts and the foreign currency basis spreads of financial instruments that hedge time-period related hedged items when an entity accounts for those amounts in accordance with paragraph 6.5.16 of IFRS 9.
V poročevalskem obdobju, ki zajema datum začetka uporabe MSRP 9, podjetju ni treba razkriti zneskov vrstičnih postavk, ki bi se poročali v skladu z zahtevami glede razvrstitve in merjenja (kar vključuje zahteve, povezane z merjenjem odplačne vrednosti finančnih sredstev in oslabitvijo, iz oddelkov 5.4 in 5.5 MSRP 9) iz:
An entity shall disclose the information required in paragraph 24E separately by risk category.
MSRP 9 za prejšnja obdobja; in
This disaggregation by risk may be provided in the notes to the financial statements.
MRS 39 za tekoče obdobje.
Option to designate a credit exposure as measured at fair value through profit or loss
V skladu s 7.2.4. členom MSRP 9 mora podjetje, če je na datum začetka uporabe MSRP 9 zanj možnost oceniti spremenjeno časovno vrednost denarnega elementa v skladu z B4.1.9.B–B4.1.9.D členom MSRP 9 na podlagi dejstev in okoliščin, ki so obstajale ob začetnem pripoznanju finančnega sredstva, neizvedljiva (kot je opredeljeno v MRS 8), oceniti značilnosti pogodbenih denarnih tokov finančnega sredstva na podlagi dejstev in okoliščin, ki so obstajale ob začetnem pripoznanju finančnega sredstva, ne da bi upoštevalo zahteve, povezane s spremembo časovne vrednosti denarnega elementa iz B4.1.9.B–B4.1.9.D člena MSRP 9.
If an entity designated a financial instrument, or a proportion of it, as measured at fair value through profit or loss because it uses a credit derivative to manage the credit risk of that financial instrument it shall disclose:
Podjetje mora razkriti knjigovodsko vrednost na datum poročanja za finančna sredstva, katerih značilnosti pogodbenih denarnih tokov so se ocenile na podlagi dejstev in okoliščin, ki so obstajale ob začetnem pripoznanju finančnega sredstva, ne da bi upoštevalo zahteve, povezane s spremembo časovne vrednosti denarnega elementa iz B4.1.9.B–B4.1.9.D člena MSRP 9, dokler se za ta finančna sredstva ne odpravi pripoznanje.
the gain or loss recognised in profit or loss on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss in accordance with paragraph 6.7.1 of IFRS 9; and
Podjetje mora razkriti knjigovodsko vrednost na datum poročanja za finančna sredstva, katerih značilnosti pogodbenih denarnih tokov so se ocenile na podlagi dejstev in okoliščin, ki so obstajale ob začetnem pripoznanju finančnega sredstva, ne da bi upoštevalo izjemo za elemente predplačila iz B4.1.12. člena MSRP 9, dokler se za ta finančna sredstva ne odpravi pripoznanje.
on discontinuation of measuring a financial instrument, or a proportion of it, at fair value through profit or loss, that financial instrument's fair value that has become the new carrying amount in accordance with paragraph 6.7.4(b) of IFRS 9 and the related nominal or principal amount (except for providing comparative information in accordance with IAS 1, an entity does not need to continue this disclosure in subsequent periods).
DATUM UVELJAVITVE IN PREHOD
In some cases, an entity does not recognise a gain or loss on initial recognition of a financial asset or financial liability because the fair value is neither evidenced by a quoted price in an active market for an identical asset or liability (ie a Level 1 input) nor based on a valuation technique that uses only data from observable markets (see paragraph B5.1.2 A of IFRS 9).
44H–44J [Izbrisano]
In such cases, the entity shall disclose by class of financial asset or financial liability:
44S–44W [Izbrisano]
its accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability (see paragraph B5.1.2 A(b) of IFRS 9).
Z MSRP 9, kakor je bil izdan julija 2014, so bili spremenjeni 2.–5., 8.–11., 14., 20., 28.–30., 36., 42.C–42.E člen, Priloga A ter B1., B5., B9., B10., B22. in B27. člen, izbrisani 12., 12.A, 16., 22.–24., 37., 44.E, 44.F, 44.H–44.J, 44.N, 44.S–44.W, 44.Y, B.4 člen in Priloga D ter dodani 5.A, 10.A, 11.A, 11.B, 12.B–12.D, 16.A, 20.A, 21.A–21.D, 22.A–22.C, 23.A–23.F, 24.A–24.G, 35.A–35.N, 42.I–42.S, 44.ZA ter B8.A–B8.J člen.
the aggregate difference yet to be recognised in profit or loss at the beginning and end of the period and a reconciliation of changes in the balance of this difference.
Podjetje mora uporabljati navedene spremembe, kadar uporablja MSRP 9.
why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports the fair value.
Navedenih sprememb ni treba uporabljati za primerjalne informacije, ki se zagotovijo za obdobja pred datumom začetka uporabe MSRP 9.
Disclosures of fair value are not required:
V skladu s 7.1.2. členom MSRP 9 se lahko podjetje za letna poročevalska obdobja pred 1. januarjem 2018 odloči, da bo pred tem datumom uporabljalo samo zahteve glede predstavljanja dobičkov in izgub iz finančnih obveznosti, določenih kot merjenih po pošteni vrednosti prek poslovnega izida, iz 5.7.1.(c), 5.7.7.–5.7.9., 7.2.14. in B5.7.5.–B5.7.20. člena MSRP 9, ne pa tudi ostalih zahtev iz MSRP 9.
In the case described in paragraph 29(c), an entity shall disclose information to help users of the financial statements make their own judgements about the extent of possible differences between the carrying amount of those contracts and their fair value, including:
Če se podjetje odloči, da bo uporabljalo samo navedene člene iz MSRP 9, to dejstvo razkrije in trajno zagotavlja povezana razkritja iz 10.–11. člena tega MSRP (kakor je bil spremenjen z MSRP 9 (2010)).
Credit risk
C14 V Prilogi A se doda opredelitev „razredi kreditnega tveganja“, izbriše se opredelitev „prekoračitev zapadlosti v plačilo“ in zadnji člen se spremeni tako, da se glasi, kot sledi:
Scope and objectives
razredi kreditnega tveganja
An entity shall apply the disclosure requirements in paragraphs 35F–35N to financial instruments to which the impairment requirements in IFRS 9 are applied.
Stopnja kreditnega tveganja na podlagi tveganja, da bo pri finančnem instrumentu prišlo do neplačila.
for trade receivables, contract assets and lease receivables, paragraph 35J applies to those trade receivables, contract assets or lease receivables on which lifetime expected credit losses are recognised in accordance with paragraph 5.5.15 of IFRS 9, if those financial assets are modified while more than 30 days past due; and
Naslednji izrazi so opredeljeni v 11. členu MRS 32, 9. členu MRS 39, Prilogi A k MSRP 9 ali Prilogi A k MSRP 13 in se v tem standardu uporabljajo v pomenih, kot so določeni v MRS 32, MRS 39, MSRP 9 in MSRP 13:
paragraph 35K(b) does not apply to lease receivables.
sredstvo iz pogodbe
The credit risk disclosures made in accordance with paragraphs 35F–35N shall enable users of financial statements to understand the effect of credit risk on the amount, timing and uncertainty of future cash flows.
finančna sredstva s poslabšano kreditno kakovostjo
To achieve this objective, credit risk disclosures shall provide:
efektivna obrestna mera
information about an entity's credit risk management practices and how they relate to the recognition and measurement of expected credit losses, including the methods, assumptions and information used to measure expected credit losses;
kapitalski instrument
quantitative and qualitative information that allows users of financial statements to evaluate the amounts in the financial statements arising from expected credit losses, including changes in the amount of expected credit losses and the reasons for those changes; and
poštena vrednost
information about an entity's credit risk exposure (ie the credit risk inherent in an entity's financial assets and commitments to extend credit) including significant credit risk concentrations.
finančno sredstvo
An entity need not duplicate information that is already presented elsewhere, provided that the information is incorporated by cross-reference from the financial statements to other statements, such as a management commentary or risk report that is available to users of the financial statements on the same terms as the financial statements and at the same time.
finančni instrument
To meet the objectives in paragraph 35B, an entity shall (except as otherwise specified) consider how much detail to disclose, how much emphasis to place on different aspects of the disclosure requirements, the appropriate level of aggregation or disaggregation, and whether users of financial statements need additional explanations to evaluate the quantitative information disclosed.
bruto knjigovodska vrednost
If the disclosures provided in accordance with paragraphs 35F–35N are insufficient to meet the objectives in paragraph 35B, an entity shall disclose additional information that is necessary to meet those objectives.
instrument za varovanje pred tveganjem
The credit risk management practices
dobički ali izgube zaradi oslabitve
An entity shall explain its credit risk management practices and how they relate to the recognition and measurement of expected credit losses.
kupljena ali ustvarjena finančna sredstva s poslabšano kreditno kakovostjo
To meet this objective an entity shall disclose information that enables users of financial statements to understand and evaluate:
običajen nakup ali prodaja.
how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including, if and how:
C15 V Prilogi B se B1., B5., B9., B10., B22. in B27. člen spremenijo tako, da se glasijo, kot sledi, izbrišeta se naslov nad B4. členom in B4. člen ter dodajo naslov nad B8.A členom in B8.A–B8.J člen:
financial instruments are considered to have low credit risk in accordance with paragraph 5.5.10 of IFRS 9, including the classes of financial instruments to which it applies; and
B1 6. člen od podjetja zahteva, da razvrsti finančne instrumente v razrede, ki ustrezajo naravi razkritih informacij in upoštevajo značilnosti teh finančnih instrumentov.
the presumption in paragraph 5.5.11 of IFRS 9, that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted;
Razrede, opisane v 6. členu, določi podjetje in se zato razlikujejo od kategorij finančnih instrumentov, določenih v MSRP 9 (ki določa, kako se merijo finančni instrumenti in kdaj se pripoznajo spremembe poštene vrednosti).
an entity's definitions of default, including the reasons for selecting those definitions;
B4 [Izbrisano]
how the instruments were grouped if expected credit losses were measured on a collective basis;
B5 21. člen zahteva razkritje podlage (ali podlag) za merjenje, uporabljene za pripravo računovodskih izkazov, in drugih uporabljenih računovodskih usmeritev, ki so pomembne za razumevanje računovodskih izkazov.
how an entity determined that financial assets are credit-impaired financial assets; (e) an entity's write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity; and
V primeru finančnih instrumentov lahko taka razkritja vključujejo:
how the requirements in paragraph 5.5.12 of IFRS 9 for the modification of contractual cash flows of financial assets have been applied, including how an entity:
za finančne obveznosti, določene kot merjene po pošteni vrednosti prek poslovnega izida:
determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses in accordance with paragraph 5.5.5 of IFRS 9; and
naravo finančnih obveznosti, za katere je podjetje določilo, da se merijo po pošteni vrednosti prek poslovnega izida;
monitors the extent to which the loss allowance on financial assets meeting the criteria in (i) is subsequently remeasured at an amount equal to lifetime expected credit losses in accordance with paragraph 5.5.3 of IFRS 9.
merila za tako določitev finančnih obveznosti ob začetnem pripoznanju; in
An entity shall explain the inputs, assumptions and estimation techniques used to apply the requirements in Section 5.5 of IFRS 9.
kako podjetje izpolnjuje pogoje iz 4.2.2. člena MSRP 9 za tako določitev;
For this purpose an entity shall disclose:
(aa) za finančna sredstva, določena kot merjena po pošteni vrednosti prek poslovnega izida:
the basis of inputs and assumptions and the estimation techniques used to:
naravo finančnih sredstev, za katera je podjetje določilo, da se merijo po pošteni vrednosti prek poslovnega izida; in
measure the 12-month and lifetime expected credit losses;
kako podjetje izpolnjuje merila iz 4.1.5. člena MSRP 9 za tako določitev;
determine whether the credit risk of financial instruments have increased significantly since initial recognition; and
ali so običajni nakupi in prodaje finančnih sredstev obračunani po datumu sklenitve posla ali po datumu poravnave posla (glej 3.1.2. člen MSRP 9);
determine whether a financial asset is a credit-impaired financial asset.
V skladu s 5.5.9. členom MSRP 9 se mora pri ugotavljanju, ali bi se morale pripoznati pričakovane kreditne izgube v celotnem obdobju trajanja, upoštevati povečanje tveganja neplačila od začetnega pripoznanja.