natgillin/translations-raw huggingface dataset:
The following is an application of the principle outlined in paragraph 3.2.15.
Navidezna prodaja.
If a guarantee provided by the entity for default losses on the transferred asset prevents a transferred asset from being derecognised because the entity has retained substantially all the risks and rewards of ownership of the transferred asset, the transferred asset continues to be recognised in its entirety and the consideration received is recognised as a liability.
Ponovni nakup finančnega sredstva kmalu potem, ko je bilo prodano, se včasih imenuje „navidezna prodaja“ (wash sale).
The following are examples of how an entity measures a transferred asset and the associated liability under paragraph 3.2.16.
Takšen ponovni nakup ne onemogoča odprave pripoznanja, če je izvirni posel izpolnjeval zahteve za odpravo pripoznanja.
All assets
Če pa je pogodba o prodaji finančnega sredstva sklenjena istočasno s pogodbo o ponovnem nakupu istega sredstva po točno določeni ceni ali prodajni ceni, ki se ji prišteje posojilodajalčev donos, potem se pripoznanje za to sredstvo ne odpravi.
If a guarantee provided by an entity to pay for default losses on a transferred asset prevents the transferred asset from being derecognised to the extent of the continuing involvement, the transferred asset at the date of the transfer is measured at the lower of (i) the carrying amount of the asset and (ii) the maximum amount of the consideration received in the transfer that the entity could be required to repay (‘the guarantee amount’).
Prodajne opcije in nakupne opcije, ki bi v primeru izvršitve privedle do velikega dobička.
The associated liability is initially measured at the guarantee amount plus the fair value of the guarantee (which is normally the consideration received for the guarantee).
Če lahko prenosnik preneseno finančno sredstvo odkupi nazaj in bi nakupna opcija v primeru izvršitve privedla do velikega dobička, ta prenos ne izpolnjuje pogojev za odpravo pripoznanja, ker je prenosnik obdržal skoraj vsa tveganja in koristi, povezane z lastništvom.
Subsequently, the initial fair value of the guarantee is recognised in profit or loss when (or as) the obligation is satisfied (in accordance with the principles of IFRS 15) and the carrying value of the asset is reduced by any loss allowance.
Podobno, če lahko prevzemnik preneseno finančno sredstvo proda nazaj in bi prodajna opcija v primeru izvršitve privedla do velikega dobička, ta prenos ne izpolnjuje pogojev za odpravo pripoznanja, ker je prenosnik obdržal skoraj vsa tveganja in koristi, povezane z lastništvom.
Assets measured at amortised cost
Prodajne opcije in nakupne opcije, ki bi v primeru izvršitve privedle do velike izgube.
If a put option obligation written by an entity or call option right held by an entity prevents a transferred asset from being derecognised and the entity measures the transferred asset at amortised cost, the associated liability is measured at its cost (ie the consideration received) adjusted for the amortisation of any difference between that cost and the gross carrying amount of the transferred asset at the expiration date of the option.
Za finančno sredstvo, ki se prenese samo v povezavi s prodajno opcijo, ki bi v primeru izvršitve privedla do velike izgube in je v posesti prevzemnika, ali z nakupno opcijo, ki bi v primeru izvršitve privedla do velike izgube in je v posesti prenosnika, se odpravi pripoznanje.
For example, assume that the gross carrying amount of the asset on the date of the transfer is CU98 and that the consideration received is CU95.
To je zato, ker je prenosnik prenesel skoraj vsa tveganja in koristi, povezane z lastništvom.
The gross carrying amount of the asset on the option exercise date will be CU100.
Lahko razpoložljiva sredstva z nakupno opcijo, ki v primeru izvršitve ne privede niti do velikega dobička niti do velike izgube.
The initial carrying amount of the associated liability is CU95 and the difference between CU95 and CU100 is recognised in profit or loss using the effective interest method.
Če ima podjetje nakupno opcijo za sredstvo, ki ga je mogoče z lahkoto dobiti na trgu, in opcija v primeru izvršitve ne privede niti do velikega dobička niti do velike izgube, se za to sredstvo odpravi pripoznanje.
If the option is exercised, any difference between the carrying amount of the associated liability and the exercise price is recognised in profit or loss.
To je zato, ker podjetje (i) ni niti obdržalo niti preneslo skoraj vseh tveganj in koristi lastništva ter (ii) ni ohranilo pravice obvladovanja sredstva.
Assets measured at fair value
Če pa sredstva ni mogoče z lahkoto dobiti na trgu, je odprava pripoznanja onemogočena do zneska sredstva, ki je predmet nakupne opcije, ker je podjetje obdržalo obvladovanje sredstva.
If a call option right retained by an entity prevents a transferred asset from being derecognised and the entity measures the transferred asset at fair value, the asset continues to be measured at its fair value.
Težko razpoložljivo sredstvo s prodajno opcijo, ki jo izda podjetje, ki v primeru izvršitve ne privede niti do velikega dobička niti do velike izgube.
The associated liability is measured at (i) the option exercise price less the time value of the option if the option is in or at the money, or (ii) the fair value of the transferred asset less the time value of the option if the option is out of the money.
Če podjetje prenese finančno sredstvo, ki ga ni mogoče z lahkoto dobiti na trgu, in izda prodajno opcijo, ki v primeru izvršitve ne privede do velike izgube, podjetje niti ne obdrži niti ne prenese skoraj vseh tveganj in koristi lastništva zaradi izdane prodajne opcije.
The adjustment to the measurement of the associated liability ensures that the net carrying amount of the asset and the associated liability is the fair value of the call option right.
Podjetje obdrži obvladovanje sredstva, če ima prodajna opcija zadostno vrednost, da prevzemnik ne proda sredstva; v takšnem primeru se sredstvo še naprej pripoznava v obsegu, v katerem je prenosnik v njem še naprej udeležen (glej B3.2.9. člen).
For example, if the fair value of the underlying asset is CU80, the option exercise price is CU95 and the time value of the option is CU5, the carrying amount of the associated liability is CU75 (CU80 – CU5) and the carrying amount of the transferred asset is CU80 (ie its fair value).
Podjetje prenese obvladovanje sredstva, če prodajna opcija nima zadostne vrednosti, da bi prevzemniku preprečila prodajo sredstva; v takšnem primeru se pripoznanje sredstva odpravi.
If a put option written by an entity prevents a transferred asset from being derecognised and the entity measures the transferred asset at fair value, the associated liability is measured at the option exercise price plus the time value of the option.
Sredstva, ki so predmet prodajne ali nakupne opcije ali terminske pogodbe o ponovnem nakupu po pošteni vrednosti.
The measurement of the asset at fair value is limited to the lower of the fair value and the option exercise price because the entity has no right to increases in the fair value of the transferred asset above the exercise price of the option.
Prenos finančnega sredstva, ki je samo predmet prodajne ali nakupne opcije ali terminske pogodbe o ponovnem nakupu, pri kateri je izvršilna cena ali cena ponovnega nakupa enaka pošteni vrednosti finančnega sredstva v trenutku ponovnega nakupa, ima za posledico odpravo pripoznanja zaradi prenosa skoraj vseh tveganj in koristi lastništva.
This ensures that the net carrying amount of the asset and the associated liability is the fair value of the put option obligation.
Z denarjem poravnane nakupne ali prodajne opcije.
For example, if the fair value of the underlying asset is CU120, the option exercise price is CU100 and the time value of the option is CU5, the carrying amount of the associated liability is CU105 (CU100 + CU5) and the carrying amount of the asset is CU100 (in this case the option exercise price).
Podjetje ovrednoti prenos finančnega sredstva, ki je predmet prodajne ali nakupne opcije ali terminske pogodbe o ponovnem nakupu, ki bo neto poravnana z denarnimi sredstvi, da bi ugotovilo, ali je obdržalo ali preneslo skoraj vsa tveganja in koristi, povezane z lastništvom.
If a collar, in the form of a purchased call and written put, prevents a transferred asset from being derecognised and the entity measures the asset at fair value, it continues to measure the asset at fair value.
Če podjetje ne obdrži skoraj vseh tveganj in koristi, povezanih z lastništvom prenesenega sredstva, mora ugotoviti, ali je ohranilo obvladovanje prenesenega sredstva.
The associated liability is measured at (i) the sum of the call exercise price and fair value of the put option less the time value of the call option, if the call option is in or at the money, or (ii) the sum of the fair value of the asset and the fair value of the put option less the time value of the call option if the call option is out of the money.
Dejstvo, da se prodajna oz. nakupna opcija ali terminska pogodba o ponovnem nakupu neto poravna z denarnimi sredstvi, samo po sebi ne pomeni, da je podjetje preneslo obvladovanje sredstva (glej B3.2.9. člen in točke (g), (h) in (i) zgoraj).
The adjustment to the associated liability ensures that the net carrying amount of the asset and the associated liability is the fair value of the options held and written by the entity.
Pravica do vračila prenesenih sredstev.
For example, assume an entity transfers a financial asset that is measured at fair value while simultaneously purchasing a call with an exercise price of CU120 and writing a put with an exercise price of CU80.
Pravica do vračila prenesenih sredstev (removal of accounts provision) je brezpogojna (nakupna) opcija o ponovnem nakupu, ki daje podjetju pravico, da zahteva povrnitev prenesenih sredstev, kar je pogojeno z nekaterimi omejitvami.
Assume also that the fair value of the asset is CU100 at the date of the transfer.
Če posledica take opcije v podjetju ni niti ohranitev niti prenos skoraj vseh tveganj in koristi, povezanih z lastništvom, je odprava pripoznanja onemogočena le do zneska, ki je predmet ponovnega nakupa (ob predpostavki, da prevzemnik ne more prodati sredstev).
The time value of the put and call are CU1 and CU5 respectively.
Na primer, če knjigovodska vrednost in prejemki iz prenosa posojenih sredstev znašajo 100000 DE in se lahko vsako posamezno posojilo odpokliče, vendar skupni znesek posojil, ki se lahko ponovno odkupijo, ne more presegati 10000 DE, potem je znesek posojil, ki izpolnjuje pogoje za odpravo pripoznanja, 90000 DE.
In this case, the entity recognises an asset of CU100 (the fair value of the asset) and a liability of CU96 [(CU100 + CU1) – CU5].
Nakupne opcije za preostala sredstva.
This gives a net asset value of CU4, which is the fair value of the options held and written by the entity.
Podjetje, ki je lahko tudi prenosnik, ki servisira prenesena sredstva, ima lahko opcijo za nakup preostalih prenesenih sredstev (clean-up call), če znesek neporavnanih sredstev pade na določeno raven, na kateri postane strošek servisiranja teh sredstev prevelik glede na koristi iz naslova servisiranja.
To the extent that a transfer of a financial asset does not qualify for derecognition, the transferor's contractual rights or obligations related to the transfer are not accounted for separately as derivatives if recognising both the derivative and either the transferred asset or the liability arising from the transfer would result in recognising the same rights or obligations twice.
Če posledica takšne nakupne opcije v podjetju ni niti ohranitev niti prenos skoraj vseh tveganj in koristi, povezanih z lastništvom, in prevzemnik ne more prodati sredstev, je odprava pripoznanja onemogočena le do zneska sredstev, ki so predmet nakupne opcije.
For example, a call option retained by the transferor may prevent a transfer of financial assets from being accounted for as a sale.
Podrejeni obdržani deleži in kreditna jamstva.
In that case, the call option is not separately recognised as a derivative asset.
Podjetje lahko prevzemniku zagotovi izboljšanje kreditne kakovosti, tako da podredi nekatere ali vse svoje deleže, obdržane v prenesenem sredstvu.
To the extent that a transfer of a financial asset does not qualify for derecognition, the transferee does not recognise the transferred asset as its asset.
Podjetje lahko alternativno zagotovi prevzemniku izboljšanje kreditne kakovosti v obliki kreditnega jamstva, ki je lahko neomejeno ali pa omejeno na določen znesek.
The transferee derecognises the cash or other consideration paid and recognises a receivable from the transferor.
Če podjetje obdrži skoraj vsa tveganja in koristi lastništva prenesenega sredstva, se sredstvo še naprej v celoti pripoznava.
If the transferor has both a right and an obligation to reacquire control of the entire transferred asset for a fixed amount (such as under a repurchase agreement), the transferee may measure its receivable at amortised cost if it meets the criteria in paragraph 4.1.2.
Če podjetje obdrži le nekaj, ne pa skoraj vseh tveganj in koristi lastništva, in je ohranilo obvladovanje sredstva, je odprava pripoznanja onemogočena do zneska denarnih sredstev ali drugih sredstev, ki bi jih podjetje moralo plačati.
Examples
Zamenjave celotnega donosa.
The following examples illustrate the application of the derecognition principles of this Standard.
Podjetje lahko proda finančno sredstvo prevzemniku in z njim sklene zamenjavo celotnega donosa, pri čemer se vsi denarni tokovi iz plačil obresti za sredstvo, ki je podlaga, stekajo v podjetje v zameno za točno določeno plačilo ali plačilo s spremenljivo mero, vsa povečanja ali zmanjšanja poštene vrednosti sredstva, ki je podlaga, pa absorbira podjetje.
Repurchase agreements and securities lending.
V takšnem primeru je odprava pripoznanja za celotno sredstvo prepovedana.
If a financial asset is sold under an agreement to repurchase it at a fixed price or at the sale price plus a lender's return or if it is loaned under an agreement to return it to the transferor, it is not derecognised because the transferor retains substantially all the risks and rewards of ownership.
Zamenjave obrestnih mer.
If the transferee obtains the right to sell or pledge the asset, the transferor reclassifies the asset in its statement of financial position, for example, as a loaned asset or repurchase receivable.
Podjetje lahko na prevzemnika prenese finančno sredstvo s fiksno obrestno mero in z njim sklene zamenjavo obrestnih mer, v skladu s katero prejema fiksno obrestno mero in plačuje variabilno obrestno mero na podlagi nominalnega zneska, ki je enak znesku glavnice prenesenega finančnega sredstva.
Repurchase agreements and securities lending—assets that are substantially the same.
Zamenjava obrestne mere ne onemogoča odprave pripoznanja prenesenega sredstva, v kolikor plačila za zamenjavo niso pogojena s plačili za preneseno sredstvo.
If a financial asset is sold under an agreement to repurchase the same or substantially the same asset at a fixed price or at the sale price plus a lender's return or if a financial asset is borrowed or loaned under an agreement to return the same or substantially the same asset to the transferor, it is not derecognised because the transferor retains substantially all the risks and rewards of ownership.
Amortizirajoče zamenjave obrestnih mer.
Repurchase agreements and securities lending—right of substitution.
Podjetje lahko na prevzemnika prenese finančno sredstvo s fiksno obrestno mero, ki se odplačuje, in z njim sklene amortizirajočo zamenjavo obrestnih mer, v skladu s katero prejema fiksno obrestno mero in plačuje variabilno obrestno mero na podlagi nominalnega zneska.
If a repurchase agreement at a fixed repurchase price or a price equal to the sale price plus a lender's return, or a similar securities lending transaction, provides the transferee with a right to substitute assets that are similar and of equal fair value to the transferred asset at the repurchase date, the asset sold or lent under a repurchase or securities lending transaction is not derecognised because the transferor retains substantially all the risks and rewards of ownership.
Če se nominalni znesek zamenjave amortizira tako, da je v vsakem trenutku enak znesku še neporavnane glavnice prenesenega finančnega sredstva, bi podjetje zaradi zamenjave načeloma obdržalo znatno tveganje predčasnega odplačila; v takšnem primeru podjetje še naprej pripoznava celotno preneseno sredstvo ali pa preneseno sredstvo še naprej pripoznava v obsegu, v katerem je v njem še naprej udeleženo.
Repurchase right of first refusal at fair value.
In nasprotno, če amortiziranje nominalnega zneska zamenjave ni vezano na znesek še neporavnane glavnice prenesenega sredstva, podjetje zaradi takšne zamenjave ne bi obdržalo tveganja predčasnega odplačila pri sredstvu.
If an entity sells a financial asset and retains only a right of first refusal to repurchase the transferred asset at fair value if the transferee subsequently sells it, the entity derecognises the asset because it has transferred substantially all the risks and rewards of ownership.
Podjetje nima razumnih pričakovanj, da bo prišlo do povrnitve celotnih ali dela pogodbenih denarnih tokov na finančno sredstvo.
Wash sale transaction.
V tem členu je ponazorjena uporaba pristopa nadaljnje udeležbe, kadar je podjetje še naprej udeleženo v delu finančnega sredstva.
The repurchase of a financial asset shortly after it has been sold is sometimes referred to as a wash sale.
Predpostavimo, da ima podjetje portfelj predčasno odplačljivih posojil, katerih kuponska in efektivna obrestna mera je 10 odstotkov, glavnica in odplačna vrednost pa 10000 DE.
Such a repurchase does not preclude derecognition provided that the original transaction met the derecognition requirements.
Podjetje sklene posel, v katerem v zameno za plačilo 9115 DE prevzemnik dobi pravico do 9000 DE vseh prejetih plačil glavnice skupaj 9,5-odstotnimi obrestmi na ta znesek.
However, if an agreement to sell a financial asset is entered into concurrently with an agreement to repurchase the same asset at a fixed price or the sale price plus a lender's return, then the asset is not derecognised.
Podjetje obdrži pravice do 1000 DE vseh prejetih plačil glavnice skupaj z 10-odstotnimi obrestmi na ta znesek in še do presežnega obrestnega razmika v višini 0,5 % na preostalih 9000 DE glavnice.
Put options and call options that are deeply in the money.
Zneski, prejeti iz naslova predčasnih odplačil, se sorazmerno razporedijo med podjetje in prevzemnika v razmerju 1:9, morebitna neplačila pa se odštejejo od deleža podjetja v višini 1000 DE, dokler ta delež ni izčrpan.
If a transferred financial asset can be called back by the transferor and the call option is deeply in the money, the transfer does not qualify for derecognition because the transferor has retained substantially all the risks and rewards of ownership.
Poštena vrednost posojil na datum posla je 10100 DE, poštena vrednost presežnega obrestnega razmika v višini 0,5 % pa je 40 DE.
Similarly, if the financial asset can be put back by the transferee and the put option is deeply in the money, the transfer does not qualify for derecognition because the transferor has retained substantially all the risks and rewards of ownership.
Podjetje ugotovi, da je preneslo nekatera pomembna tveganja in koristi lastništva (na primer, pomembno tveganje predčasnih odplačil), vendar tudi obdržalo nekatera pomembna tveganja in koristi lastništva (zaradi svojega podrejenega zadržanega deleža) in je ohranilo obvladovanje sredstva.
Put options and call options that are deeply out of the money.
Zato uporabi pristop nadaljnje udeležbe.
A financial asset that is transferred subject only to a deep out-of-the-money put option held by the transferee or a deep out-of-the-money call option held by the transferor is derecognised.
Da bi uporabilo ta standard, podjetje analizira posel kot (a) zadržanje povsem sorazmernega obdržanega deleža v višini 1000 DE ter (b) podreditev navedenega obdržanega deleža, da prevzemniku zagotovi izboljšanje kreditne kakovosti za primer kreditnih izgub.
This is because the transferor has transferred substantially all the risks and rewards of ownership.
Podjetje izračuna, da 9090 DE (90 % × 10100 DE) prejetega nadomestila v višini 9115 DE predstavlja nadomestilo za povsem sorazmeren 90-odstotni delež.
Readily obtainable assets subject to a call option that is neither deeply in the money nor deeply out of the money.
Preostali del prejetega nadomestila (25 DE) predstavlja nadomestilo, prejeto za podreditev svojega obdržanega deleža za potrebe izboljšanja kreditne kakovosti prevzemnika za primer kreditnih izgub.
If an entity holds a call option on an asset that is readily obtainable in the market and the option is neither deeply in the money nor deeply out of the money, the asset is derecognised.
Poleg tega presežni obrestni razmik v višini 0,5 % predstavlja nadomestilo, prejeto za izboljšanje kreditne kakovosti.
This is because the entity (i) has neither retained nor transferred substantially all the risks and rewards of ownership, and (ii) has not retained control.
Tako je celotno nadomestilo, prejeto za izboljšanje kreditne kakovosti, 65 DE (25 DE + 40 DE).
However, if the asset is not readily obtainable in the market, derecognition is precluded to the extent of the amount of the asset that is subject to the call option because the entity has retained control of the asset.
Podjetje izračuna dobiček ali izgubo ob prodaji 90-odstotnega deleža denarnih tokov.
A not readily obtainable asset subject to a put option written by an entity that is neither deeply in the money nor deeply out of the money.
Ob predpostavki, da ločeni pošteni vrednosti 90-odstotnega prenesenega deleža in 10-odstotnega obdržanega deleža na dan prenosa nista na voljo, podjetje razporedi knjigovodsko vrednost sredstva v skladu s 3.2.14. členom MSRP 9 na naslednji način:
If an entity transfers a financial asset that is not readily obtainable in the market, and writes a put option that is not deeply out of the money, the entity neither retains nor transfers substantially all the risks and rewards of ownership because of the written put option.
Poštena vrednost
The entity retains control of the asset if the put option is sufficiently valuable to prevent the transferee from selling the asset, in which case the asset continues to be recognised to the extent of the transferor's continuing involvement (see paragraph B3.2.9).
Odstotek
The entity transfers control of the asset if the put option is not sufficiently valuable to prevent the transferee from selling the asset, in which case the asset is derecognised.
Delež knjigovodske vrednosti
Assets subject to a fair value put or call option or a forward repurchase agreement.
Preneseni delež
A transfer of a financial asset that is subject only to a put or call option or a forward repurchase agreement that has an exercise or repurchase price equal to the fair value of the financial asset at the time of repurchase results in derecognition because of the transfer of substantially all the risks and rewards of ownership.
Obdržani delež
Cash-settled call or put options.
Skupaj
An entity evaluates the transfer of a financial asset that is subject to a put or call option or a forward repurchase agreement that will be settled net in cash to determine whether it has retained or transferred substantially all the risks and rewards of ownership.
Podjetje izračuna dobiček ali izgubo ob prodaji 90-odstotnega deleža denarnih tokov tako, da odšteje pripisano knjigovodsko vrednost prenesenega deleža od prejetega nadomestila, in s tem dobi rezultat 90 DE (9090 DE – 9000 DE).
If the entity has not retained substantially all the risks and rewards of ownership of the transferred asset, it determines whether it has retained control of the transferred asset.
Knjigovodska vrednost deleža, ki ga je obdržalo podjetje, je 1000 DE.
That the put or the call or the forward repurchase agreement is settled net in cash does not automatically mean that the entity has transferred control (see paragraphs B3.2.9 and (g), (h) and (i) above).
Poleg tega podjetje pripozna nadaljnjo udeležbo, ki izhaja iz podreditve njegovega obdržanega deleža za potrebe kreditnih izgub.