natgillin/translations-raw huggingface dataset:
Insurance Contracts
Za finančne obveznosti, določene kot merjene po pošteni vrednosti prek poslovnega izida, mora podjetje ločeno prikazovati znesek dobička ali izgube, pripoznane v drugem vseobsegajočem donosu, in znesek, pripoznan v poslovnem izidu;
C8 [Not applicable to requirements]
naložbah v kapitalske instrumente, določene kot merjene po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 5.7.5. členom MSRP 9;
C9 Paragraphs 3, 4, 7, 8, 12, 34, 35 and 45 are amended to read as follows, paragraphs 41C, 41D and 41F are deleted and paragraph 41H is added:
prihodke od opravnin in honorarjev ter odhodke za opravnine in honorarje (poleg zneskov, vključenih v določanje efektivne obrestne mere), ki izhajajo iz:
This IFRS does not address other aspects of accounting by insurers, such as accounting for financial assets held by insurers and financial liabilities issued by insurers (see IAS 32 Financial Instruments: Presentation, IFRS 7 and IFRS 9 Financial Instruments), except in the transitional provisions in paragraph 45.
finančnih sredstev in finančnih obveznosti, ki se ne merijo po pošteni vrednosti prek poslovnega izida; in
An entity shall not apply this IFRS to:
skrbniških in drugih fiduciarnih dejavnostih, katerih rezultat je posedovanje ali nalaganje sredstev v imenu posameznikov, skrbniških skladov, pokojninskih shem in drugih institucij.
financial guarantee contracts unless the issuer has previously asserted explicitly that it regards such contracts as insurance contracts and has used accounting applicable to insurance contracts, in which case the issuer may elect to apply either IAS 32, IFRS 7 and IFRS 9 or this IFRS to such financial guarantee contracts.
Podjetje mora razkriti analizo dobička ali izgube, pripoznane v izkazu vseobsegajočega donosa, ki izhaja iz odprave pripoznanja finančnih sredstev, merjenih po odplačni vrednosti, pri čemer ločeno prikaže dobičke in izgube, ki izhajajo iz odprave pripoznanja navedenih finančnih sredstev.
IFRS 9 requires an entity to separate some embedded derivatives from their host contract, measure them at fair value and include changes in their fair value in profit or loss.
To razkritje mora vključevati razloge za odpravo pripoznanja navedenih finančnih sredstev.
IFRS 9 applies to derivatives embedded in an insurance contract unless the embedded derivative is itself an insurance contract.
Podjetje mora uporabljati zahteve glede razkritij iz 21.B–24.F člena za tiste izpostavljenosti tveganju, ki jih podjetje varuje in za katere se je odločilo, da bo uporabilo obračunavanje varovanja pred tveganjem.
As an exception to the requirements in IFRS 9, an insurer need not separate, and measure at fair value, a policyholder's option to surrender an insurance contract for a fixed amount (or for an amount based on a fixed amount and an interest rate), even if the exercise price differs from the carrying amount of the host insurance liability.
Razkritja glede obračunavanja varovanja pred tveganjem morajo vsebovati informacije o:
However, the requirements in IFRS 9 do apply to a put option or cash surrender option embedded in an insurance contract if the surrender value varies in response to the change in a financial variable (such as an equity or commodity price or index), or a non-financial variable that is not specific to a party to the contract.
strategiji obvladovanja tveganj v podjetju in kako se uporablja za obvladovanje tveganj;
Furthermore, those requirements also apply if the holder's ability to exercise a put option or cash surrender option is triggered by a change in such a variable (for example, a put option that can be exercised if a stock market index reaches a specified level).
tem, kako lahko dejavnosti varovanja pred tveganjem, ki jih izvaja podjetje, vplivajo na znesek, čas in negotovost njegovih prihodnjih denarnih tokov; in
12.
učinku, ki ga je imelo obračunavanje varovanja pred tveganjem na izkaz finančnega položaja, izkaz vseobsegajočega donosa in izkaz sprememb lastniškega kapitala podjetja.
To unbundle a contract, an insurer shall: (a) apply this IFRS to the insurance component. (b) apply IFRS 9 to the deposit component.
Podjetje mora predstaviti zahtevana razkritja v enotnem pojasnilu ali v ločenem oddelku v računovodskih izkazih.
Some insurance contracts contain a discretionary participation feature as well as a guaranteed element.
Vendar podjetju ni treba podvajati informacij, ki so že predstavljene drugje, če so informacije v računovodskih izkazih vključene s sklicevanjem na druge izkaze, kot so pojasnila poslovodstva ali poročilo o tveganjih, ki so na voljo uporabnikom računovodskih izkazov pod enakimi pogoji in ob istem času kot računovodski izkazi.
shall, if the contract contains an embedded derivative within the scope of IFRS 9, apply IFRS 9 to that embedded derivative.
Če 22.A–24.F člen zahtevajo, da podjetje loči razkrite informacije glede na kategorije tveganja, mora podjetje vsako kategorijo tveganja določiti na podlagi izpostavljenosti tveganjem, za katere se je odločilo, da jih bo varovalo, in za katere uporablja obračunavanje varovanja pred tveganjem.
Discretionary participation features in financial instruments
Podjetje mora kategorije tveganja določati dosledno za vsa razkritja glede obračunavanja varovanja pred tveganjem.
The requirements in paragraph 34 also apply to a financial instrument that contains a discretionary participation feature.
Da bi doseglo cilje iz 21.A člena, mora podjetje (razen, če je drugače določeno spodaj) določiti, kako podrobna naj bodo razkritja, kakšen poudarek naj bo na različnih vidikih zahtev po razkritju, kakšna je ustrezna raven združevanja ali razčlenjevanja ter ali uporabniki računovodskih izkazov potrebujejo dodatna pojasnila za ovrednotenje razkritih kvantitativnih informacij.
In addition:
Vendar mora podjetje uporabljati enako raven združevanja ali razčlenjevanja kot jo uporablja pri zahtevah po razkritju povezanih informacij v tem MSRP in v MSRP 13 Merjenje poštene vrednosti.
if the issuer classifies the entire discretionary participation feature as a liability, it shall apply the liability adequacy test in paragraphs 15–19 to the whole contract (ie both the guaranteed element and the discretionary participation feature).
Strategija obvladovanja tveganj
The issuer need not determine the amount that would result from applying IFRS 9 to the guaranteed element.
Podjetje mora pojasniti svojo strategijo obvladovanja tveganj za vse kategorije izpostavljenosti tveganju, za katere se je odločilo, da jih bo varovalo, in za katere se uporablja obračunavanje varovanja pred tveganjem.
if the issuer classifies part or all of that feature as a separate component of equity, the liability recognised for the whole contract shall not be less than the amount that would result from applying IFRS 9 to the guaranteed element.
To pojasnilo bi moralo uporabnikom računovodskih izkazov omogočiti, da ocenijo (na primer):
That amount shall include the intrinsic value of an option to surrender the contract, but need not include its time value if paragraph 9 exempts that option from measurement at fair value.
kako nastanejo posamezna tveganja;
IFRS 9, as issued in July 2014, amended paragraphs 3, 4, 7, 8, 12, 34, 35, 45, Appendix A and paragraphs B18–B20 and deleted paragraphs 41C, 41D and 41F.
kako podjetje obvladuje posamezno tveganje.
An entity shall apply those amendments when it applies IFRS 9.
To vključuje, ali podjetje varuje celotno postavko pred vsemi tveganji ali varuje samo sestavino (ali sestavine) postavke in zakaj;
45.
obseg izpostavljenosti tveganju, ki jih podjetje obvladuje.
Notwithstanding paragraph 4.4.1 of IFRS 9, when an insurer changes its accounting policies for insurance liabilities, it is permitted, but not required, to reclassify some or all of its financial assets so that they are measured at fair value through profit or loss.
Da bi izpolnjevale zahteve iz 22.A člena, bi morale informacije (med drugim) vključevati opis:
This reclassification is permitted if an insurer changes accounting policies when it first applies this IFRS and if it makes a subsequent policy change permitted by paragraph 22.
instrumentov za varovanje pred tveganjem, ki se uporabljajo (in kako se uporabljajo) za varovanje izpostavljenosti tveganju;
The reclassification is a change in accounting policy and IAS 8 applies.
kako podjetje določi ekonomsko razmerje med varovano postavko in instrumentom za varovanje za namene ocene učinkovitosti varovanja; in
C10 In Appendix A the defined term ‘deposit component’ is amended to read as follows:
kako podjetje določi količnik varovanja pred tveganjem in kateri so viri neučinkovitosti varovanja.
deposit component
Ko podjetje za neko sestavino tveganja določi, da je pred tveganjem varovana postavka (glej 6.3.7. člen MSRP 9), mora poleg razkritij, ki se zahtevajo v 22.A in 22.B členu, zagotoviti tudi kvalitativne ali kvantitativne informacije o tem:
A contractual component that is not accounted for as a derivative under IFRS 9 and would be within the scope of IFRS 9 if it were a separate instrument.
kako je podjetje določilo sestavino tveganja, ki je določena kot pred tveganjem varovana postavka (vključno z opisom narave razmerja med sestavino tveganja in celotno postavko); in
C11 In Appendix B, paragraphs B18–B20 are amended to read as follows:
kako je sestavina tveganja povezana s celotno postavko (na primer, kot varovana postavka določena sestavina tveganja je v preteklosti povprečno zajemala 80 odstotkov sprememb poštene vrednosti celotne postavke).
B18 The following are examples of contracts that are insurance contracts, if the transfer of insurance risk is significant:
Znesek, časovni okvir in negotovost prihodnjih denarnih tokov
These contracts could have various legal forms, such as that of a guarantee, some types of letter of credit, a credit derivative default contract or an insurance contract.
Da bi podjetje izpolnjevalo zahtevo iz 23.A člena, mora zagotoviti razčlenitev, ki razkriva:
However, although these contracts meet the definition of an insurance contract, they also meet the definition of a financial guarantee contract in IFRS 9 and are within the scope of IAS 32 [footnote omitted] and IFRS 9, not this IFRS (see paragraph 4(d)).
profil časovnega okvira nominalnega zneska instrumenta za varovanje pred tveganjem; in
Nevertheless, if an issuer of financial guarantee contracts has previously asserted explicitly that it regards such contracts as insurance contracts and has used accounting applicable to insurance contracts, the issuer may elect to apply either IAS 32 [footnote omitted] and IFRS 9 or this IFRS to such financial guarantee contracts.
če je relevantno, povprečno ceno ali obrestno mero (na primer izvršilne cene ali terminske cene) instrumenta za varovanje.
Among other things, this means that the parties to the contract use what is sometimes called deposit accounting, which involves the following:
informacije o tem, kaj je končna strategija obvladovanja tveganj v zvezi z navedenimi razmerji varovanja;
IFRS 5
opis, kako upošteva strategijo obvladovanja tveganj z uporabo obračunavanja varovanja pred tveganjem in določanjem navedenih razmerij varovanja; in
Non-current Assets Held for Sale and Discontinued Operations
navedbo, kako pogosto se razmerja varovanja pred tveganjem prekinejo in na novo začnejo v okviru procesa v zvezi z navedenimi razmerji varovanja.
C12 Paragraph 5 is amended to read as follows, paragraphs 44F and 44J are deleted and paragraph 44K is added:
Podjetje mora po posameznih kategorijah tveganja razkriti vire neučinkovitosti varovanja, ki naj bi vplivali na razmerje varovanja med njegovim trajanjem.
The measurement provisions of this IFRS [footnote omitted] do not apply to the following assets, which are covered by the IFRSs listed, either as individual assets or as part of a disposal group:
Če se v razmerju varovanja pojavijo drugi viri neučinkovitosti varovanja, mora podjetje take vire razkriti po posameznih kategorijah tveganja in pojasniti izhajajočo neučinkovitost varovanja.
financial assets within the scope of IFRS 9 Financial Instruments.
Za varovanja denarnih tokov pred tveganjem mora podjetje razkriti opis vseh napovedanih transakcij, za katere je v prejšnjem obdobju uporabilo obračunavanje varovanja pred tveganjem, vendar se ne pričakuje več, da bo do njih prišlo.
IFRS 9, as issued in July 2014, amended paragraph 5 and deleted paragraphs 44F and 44J.
Učinki obračunavanja varovanja pred tveganjem na finančni položaj in rezultate podjetja
IFRS 7
Podjetje mora razkriti, v obliki tabele, naslednje zneske, povezane s postavkami, določenimi kot instrument za varovanje, in sicer ločeno po kategorijah tveganja za vsako vrsto varovanja (varovanje poštene vrednosti pred tveganjem, varovanje denarnih tokov pred tveganjem ali varovanje čiste finančne naložbe v posel v tujini pred tveganjem):
Financial Instruments: Disclosures
knjigovodsko vrednost instrumentov za varovanje pred tveganjem (finančna sredstva ločeno od finančnih obveznosti);
C13 Paragraphs 2–5, 8–11, 14, 20, 28–30, 36 and 42C–42E are amended to read as follows, paragraphs 12, 12A, 16, 22–24, 37, 44E, 44F and 44H–44J, 44N, 44S–44W, 44Y are deleted and several headings and paragraphs 5A, 10A, 11A, 11B, 12B–12D, 16A, 20A, 21A–21D, 22A–22C, 23A–23F, 24A–24G, 35A–35N, 42I–42S, 44Z and 44ZA are added.
vrstično postavko v izkazu finančnega položaja, ki vključuje instrument za varovanje;
The principles in this IFRS complement the principles for recognising, measuring and presenting financial assets and financial liabilities in IAS 32 Financial Instruments: Presentation and IFRS 9 Financial Instruments.
spremembo poštene vrednosti instrumenta za varovanje, ki se uporablja kot podlaga za pripoznanje neučinkovitosti varovanja za obdobje; in
SCOPE
nominalne zneske (vključno s količinami, kot so tone ali kubični metri) instrumentov za varovanje pred tveganjem.
However, in some cases, IFRS 10, IAS 27 or IAS 28 require or permit an entity to account for an interest in a subsidiary, associate or joint venture using IFRS 9; in those cases, entities shall apply the requirements of this IFRS.
knjigovodsko vrednost varovane postavke, ki je pripoznana v izkazu finančnega položaja (pri čemer so finančna sredstva izkazana ločeno od obveznosti);
Entities shall also apply this IFRS to all derivatives linked to interests in subsidiaries, associates or joint ventures unless the derivative meets the definition of an equity instrument in IAS 32.
nabrani znesek prilagoditev varovanja poštene vrednosti pred tveganjem za varovano postavko, vključen v knjigovodsko vrednost varovane postavke, ki je pripoznana v izkazu finančnega položaja (pri čemer so finančna sredstva izkazana ločeno od obveznosti);
insurance contracts as defined in IFRS 4 Insurance Contracts.
vrstično postavko v izkazu finančnega položaja, ki vključuje varovano postavko;
However, this IFRS applies to derivatives that are embedded in insurance contracts if IFRS 9 requires the entity to account for them separately.
spremembo vrednosti varovane postavke, ki se uporablja kot podlaga za pripoznanje neučinkovitosti varovanja za obdobje; in
Moreover, an issuer shall apply this IFRS to financial guarantee contracts if the issuer applies IFRS 9 in recognising and measuring the contracts, but shall apply IFRS 4 if the issuer elects, in accordance with paragraph 4(d) of IFRS 4, to apply IFRS 4 in recognising and measuring them.
nabrani znesek prilagoditev varovanja poštene vrednosti pred tveganjem, ki ostane v izkazu finančnega položaja, za vse varovane postavke, ki se ne prilagajajo več za dobičke in izgube iz naslova varovanja v skladu s 6.5.10. členom MSRP 9; (b) za varovanja denarnih tokov pred tveganjem in varovanja čiste finančne naložbe v posel v tujini pred tveganjem:
This IFRS applies to recognised and unrecognised financial instruments.
za varovanja denarnih tokov pred tveganjem in varovanja čiste finančne naložbe v posel v tujini pred tveganjem:
Recognised financial instruments include financial assets and financial liabilities that are within the scope of IFRS 9.
preostala stanja v rezervi za varovanje denarnih tokov pred tveganjem in rezervi iz prevedbe tujih valut iz vseh razmerij varovanja pred tveganjem, za katera se ne uporablja več obračunavanje varovanja pred tveganjem.
Unrecognised financial instruments include some financial instruments that, although outside the scope of IFRS 9, are within the scope of this IFRS.
Podjetje mora razkriti, v obliki tabele, naslednje zneske, in sicer ločeno po kategorijah tveganja za posamezne vrste varovanja pred tveganjem, kot sledi:
This IFRS applies to contracts to buy or sell a non-financial item that are within the scope of IFRS 9.
neučinkovitost varovanja, tj. razliko med dobički ali izgubami iz naslova varovanja pri instrumentu za varovanje pred tveganjem in pri varovani postavki, pripoznano v poslovnem izidu (ali v drugem vseobsegajočem donosu za varovanja kapitalskega instrumenta, za katerega se je podjetje odločilo, da bo spremembe poštene vrednosti predstavljalo v drugem vseobsegajočem donosu v skladu s 5.7.5. členom MSRP 9); in
The credit risk disclosure requirements in paragraph 35A–35N apply to those rights that IFRS 15 Revenue from Contracts with Customers specifies are accounted for in accordance with IFRS 9 for the purposes of recognising impairment gains or losses.
dobičke ali izgube iz naslova varovanja za poročevalsko obdobje, ki so bili pripoznani v drugem vseobsegajočem donosu;
Any reference to financial assets or financial instruments in these paragraphs shall include those rights unless otherwise specified.
neučinkovitost varovanja pred tveganjem, pripoznano v poslovnem izidu;
The carrying amounts of each of the following categories, as specified in IFRS 9, shall be disclosed either in the statement of financial position or in the notes: (a) financial assets measured at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9 and (ii) those mandatorily measured at fair value through profit or loss in accordance with IFRS 9.
vrstično postavko v izkazu vseobsegajočega donosa, ki vključuje pripoznano neučinkovitost varovanja pred tveganjem;
[deleted]
znesek, prerazvrščen iz rezerve za varovanje denarnih tokov pred tveganjem ali rezerve iz prevedbe tujih valut v poslovni izid kot prilagoditev zaradi prerazvrstitve (glej MRS 1) (pri čemer mora razlikovati med zneski, za katere se je prej uporabljalo obračunavanje varovanja pred tveganjem, vendar se v zvezi z njimi ne pričakuje več, da bo prišlo do varovanih prihodnjih denarnih tokov, in med zneski, ki so se prenesli, ker je varovana postavka vplivala na poslovni izid);
financial liabilities at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9 and (ii) those that meet the definition of held for trading in IFRS 9.
vrstično postavko v izkazu vseobsegajočega donosa, ki vključuje prilagoditev zaradi prerazvrstitve (glej MRS 1); in
financial assets measured at amortised cost.
za varovanja neto pozicij dobičke ali izgube iz naslova varovanja, pripoznane v ločeni vrstični postavki v izkazu vseobsegajočega donosa (glej 6.6.4. člen MSRP 9).
financial liabilities measured at amortised cost.
Če obseg razmerij varovanja pred tveganjem, za katerega se uporablja izvzetje in 23.C člena, ni reprezentativen za normalne obsege v obdobju (tj. obseg na datum poročanja ne odraža obsegov med obdobjem), mora podjetje razkriti to dejstvo in razlog, zakaj meni, da obsegi niso reprezentativni.
the maximum exposure to credit risk (see paragraph 36(a)) of the financial asset (or group of financial assets) at the end of the reporting period.
Podjetje informacije, ki se zahtevajo v 24.E členu, razkrije ločeno po kategorijah tveganja.
the amount of change, during the period and cumulatively, in the fair value of the financial asset (or group of financial assets) that is attributable to changes in the credit risk of the financial asset determined either:
Možnost, da se kreditna izpostavljenost določi kot merjena po pošteni vrednosti prek poslovnega izida
the amount of the change in the fair value of any related credit derivatives or similar instruments that has occurred during the period and cumulatively since the financial asset was designated.
Če je podjetje finančni instrument ali njegov del določilo kot merjen po pošteni vrednosti prek poslovnega izida, ker uporablja kreditni izvedeni finančni instrument za obvladovanje kreditnega tveganja navedenega finančnega instrumenta, razkrije:
If the entity has designated a financial liability as at fair value through profit or loss in accordance with paragraph 4.2.2 of IFRS 9 and is required to present the effects of changes in that liability's credit risk in other comprehensive income (see paragraph 5.7.7 of IFRS 9), it shall disclose:
za kreditne izvedene finančne instrumente, uporabljene za obvladovanje kreditnega tveganja finančnih instrumentov, določenih kot merjenih po pošteni vrednosti prek poslovnega izida v skladu s 6.7.1. členom MSRP 9, uskladitev posameznih nominalnih zneskov in poštene vrednosti na začetku in koncu obdobja; (b) dobiček ali izgubo, pripoznano v poslovnem izidu ob določitvi, da se finančni instrument ali njegov del meri po pošteni vrednosti prek poslovnega izida v skladu s 6.7.1. členom MSRP 9; in
the amount of change, cumulatively, in the fair value of the financial liability that is attributable to changes in the credit risk of that liability (see paragraphs B5.7.13–B5.7.20 of IFRS 9 for guidance on determining the effects of changes in a liability's credit risk). (b) the difference between the financial liability's carrying amount and the amount the entity would be contractually required to pay at maturity to the holder of the obligation. (c) any transfers of the cumulative gain or loss within equity during the period including the reason for such transfers. (d) if a liability is derecognised during the period, the amount (if any) presented in other comprehensive income that was realised at derecognition.
ob prenehanju merjenja finančnega instrumenta ali njegovega dela po pošteni vrednosti prek poslovnega izida pošteno vrednost tega instrumenta, ki je postala nova knjigovodska vrednost v skladu s 6.7.4.(b) členom MSRP 9, ter povezan nominalni znesek ali znesek glavnice (podjetju ni treba nadaljevati tega razkrivanja v poznejših obdobjih razen za potrebe primerjalnih informacij v skladu z MRS 1).
If an entity has designated a financial liability as at fair value through profit or loss in accordance with paragraph 4.2.2 of IFRS 9 and is required to present all changes in the fair value of that liability (including the effects of changes in the credit risk of the liability) in profit or loss (see paragraphs 5.7.7 and 5.7.8 of IFRS 9), it shall disclose: (a) the amount of change, during the period and cumulatively, in the fair value of the financial liability that is attributable to changes in the credit risk of that liability (see paragraphs B5.7.13–B5.7.20 of IFRS 9 for guidance on determining the effects of changes in a liability's credit risk); and
V nekaterih primerih podjetje ne pripozna dobička ali izgube ob začetnem pripoznanju finančnega sredstva ali finančne obveznosti, ker poštena vrednost ni dokazana s kotirano ceno na delujočem trgu za enako sredstvo ali obveznost (tj. vložek Ravni 1) niti ne temelji na tehniki ocenjevanja vrednosti, pri kateri se uporabljajo le podatki, ki jih je mogoče pridobiti na trgu (glej B5.1.2.A člen MSRP 9).
a detailed description of the methods used to comply with the requirements in paragraphs 9(c), 10(a) and 10A(a) and paragraph 5.7.7(a) of IFRS 9, including an explanation of why the method is appropriate.
zakaj je podjetje ugotovilo, da transakcijska cena ni najboljši dokaz poštene vrednosti, vključno z opisom dokazov, ki podpirajo pošteno vrednost.