natgillin/translations-raw huggingface dataset:
However, this Standard shall be applied to those contracts that an entity designates as measured at fair value through profit or loss in accordance with paragraph 2.5.
obveze glede zagotovitve posojila po obrestni meri, ki je nižja od tržne obrestne mere (glej 4.2.1.(d) člen).
A contract to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, as if the contract was a financial instrument, may be irrevocably designated as measured at fair value through profit or loss even if it was entered into for the purpose of the receipt or delivery of a non-financial item in accordance with the entity's expected purchase, sale or usage requirements.
Ta standard se uporablja za pogodbe o nakupu ali prodaji nefinančnega sredstva, ki se lahko poravnajo neto z denarnimi sredstvi ali drugim finančnim instrumentom ali z menjavo finančnih instrumentov, kot da bi bile te pogodbe finančni instrumenti, razen za pogodbe, ki jih je podjetje sklenilo in jih še naprej poseduje za namene prejema ali izročitve nefinančnega sredstva v skladu s pričakovanimi potrebami po nakupu, prodaji ali uporabi.
This designation is available only at inception of the contract and only if it eliminates or significantly reduces a recognition inconsistency (sometimes referred to as an ‘accounting mismatch’) that would otherwise arise from not recognising that contract because it is excluded from the scope of this Standard (see paragraph 2.4).
Vendar se ta standard uporablja za tiste pogodbe, za katere podjetje določi, da se merijo po pošteni vrednosti prek poslovnega izida v skladu z 2.5. členom.
There are various ways in which a contract to buy or sell a non-financial item can be settled net in cash or another financial instrument or by exchanging financial instruments.
Za pogodbo o nakupu ali prodaji nefinančnega sredstva, ki se lahko neto poravna z denarnimi sredstvi ali drugim finančnim instrumentom ali z menjavo finančnih instrumentov, kot da bi bila pogodba finančni instrument, se lahko nepreklicno določi, da se meri po pošteni vrednosti prek poslovnega izida, tudi če je bila sklenjena za namene prejema ali dobave nefinančnega sredstva v skladu s pričakovanimi potrebami podjetja po nakupu, prodaji ali uporabi.
These include:
Taka določitev je možna samo ob sklenitvi pogodbe in samo če odpravi ali pomembno zmanjša nedoslednost pri pripoznavanju (včasih omenjena kot „računovodska neskladnost“), ki bi sicer izhajala iz nepripoznanja navedene pogodbe, ker je ta izključena iz področja uporabe tega standarda (glej 2.4. člen).
when the terms of the contract permit either party to settle it net in cash or another financial instrument or by exchanging financial instruments;
Obstaja več načinov za neto poravnavo pogodbe za nakup ali prodajo nefinančnega sredstva z denarnimi sredstvi ali drugim finančnim instrumentom ali z menjavo finančnih instrumentov.
when the ability to settle net in cash or another financial instrument, or by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of settling similar contracts net in cash or another financial instrument or by exchanging financial instruments (whether with the counterparty, by entering into offsetting contracts or by selling the contract before its exercise or lapse);
Ti vključujejo naslednje primere:
when, for similar contracts, the entity has a practice of taking delivery of the underlying and selling it within a short period after delivery for the purpose of generating a profit from short-term fluctuations in price or dealer's margin; and
kadar pogoji iz pogodbe vsaki od strank omogočajo poravnavo pogodbe z denarnimi sredstvi ali drugim finančnim instrumentom oziroma z menjavo finančnih instrumentov;
when the non-financial item that is the subject of the contract is readily convertible to cash.
kadar sposobnost neto poravnave z denarnimi sredstvi ali drugim finančnim instrumentom oziroma z menjavo finančnih instrumentov ni izrecno določena v pogodbenih pogojih, vendar podjetje podobne pogodbe običajno poravnava z denarnimi sredstvi ali drugim finančnim instrumentom oziroma z menjavo finančnih instrumentov (bodisi z nasprotno stranko bodisi s sklenitvijo pogodbe o pobotu ali s prodajo pogodbe pred njeno izvršitvijo ali potekom);
A contract to which (b) or (c) applies is not entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity's expected purchase, sale or usage requirements and, accordingly, is within the scope of this Standard.
kadar pri podobnih pogodbah podjetje običajno prejme predmet pogodbe in ga kmalu po prejemu proda z namenom ustvariti dobiček na podlagi kratkoročnih nihanj cene ali trgovčeve marže; in
Other contracts to which paragraph 2.4 applies are evaluated to determine whether they were entered into and continue to be held for the purpose of the receipt or delivery of the non-financial item in accordance with the entity's expected purchase, sale or usage requirements and, accordingly, whether they are within the scope of this Standard.
kadar je nefinančno sredstvo, ki je predmet pogodbe, mogoče takoj pretvoriti v denarna sredstva.
A written option to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, in accordance with paragraph 2.6(a) or 2.6(d) is within the scope of this Standard.
Pogodba, za katero velja točka (b) ali (c), ni sklenjena z namenom prejema ali dobave nefinančnega sredstva v skladu s pričakovanimi potrebami podjetja po nakupu, prodaji ali uporabi, in zato spada v področje uporabe tega standarda.
Such a contract cannot be entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity's expected purchase, sale or usage requirements.
Druge pogodbe, za katere velja 2.4. člen, se ocenijo, da se ugotovi, ali so bile sklenjene in se še naprej posedujejo z namenom prejema ali dobave nefinančnega sredstva v skladu s pričakovanimi potrebami podjetja po nakupu, prodaji ali uporabi in ali v skladu s tem spadajo v področje uporabe tega standarda.
CHAPTER 3
Izdana opcija za nakup ali prodajo nefinančnega sredstva, ki se lahko neto poravna z denarnimi sredstvi ali drugim finančnim instrumentom ali z menjavo finančnih instrumentov v skladu s 2.6.(a) ali 2.6.(d) členom, spada v področje uporabe tega standarda.
Recognition and derecognition
Takšna pogodba ne more biti sklenjena za namen prejema ali dobave nefinančnega sredstva v skladu s pričakovanimi potrebami podjetja po nakupu, prodaji ali uporabi.
INITIAL RECOGNITION
POGLAVJE 3
An entity shall recognise a financial asset or a financial liability in its statement of financial position when, and only when, the entity becomes party to the contractual provisions of the instrument (see paragraphs B3.1.1 and B3.1.2).
Pripoznanje in odprava pripoznanja
When an entity first recognises a financial asset, it shall classify it in accordance with paragraphs 4.1.1–4.1.5 and measure it in accordance with paragraphs 5.1.1–5.1.3.
ZAČETNO PRIPOZNANJE
When an entity first recognises a financial liability, it shall classify it in accordance with paragraphs 4.2.1 and 4.2.2 and measure it in accordance with paragraph 5.1.1.
Podjetje pripozna finančno sredstvo ali finančno obveznost v svojem izkazu finančnega položaja samo, kadar podjetje postane stranka v pogodbenih določbah finančnega instrumenta (glej B3.1.1. in B3.1.2. člen).
Regular way purchase or sale of financial assets
Ko podjetje prvič pripozna finančno sredstvo, ga razvrsti v skladu s 4.1.1.–4.1.5. členom in meri v skladu s 5.1.1.–5.1.3. členom.
A regular way purchase or sale of financial assets shall be recognised and derecognised, as applicable, using trade date accounting or settlement date accounting (see paragraphs B3.1.3–B3.1.6).
Ko podjetje prvič pripozna finančno obveznost, jo razvrsti v skladu s 4.2.1. in 4.2.2. členom in meri v skladu s 5.1.1. členom.
DERECOGNITION OF FINANCIAL ASSETS
Običajen nakup ali prodaja finančnih sredstev
In consolidated financial statements, paragraphs 3.2.2–3.2.9, B3.1.1, B3.1.2 and B3.2.1–B3.2.17 are applied at a consolidated level.
Pri obračunavanju običajnega nakupa ali prodaje finančnih sredstev se pripozna ali odpravi pripoznanje, kot je ustrezno, z obračunavanjem bodisi po datumu sklenitve posla bodisi po datumu poravnave posla (glej B3.1.3.–B3.1.6. člen).
Hence, an entity first consolidates all subsidiaries in accordance with IFRS 10 and then applies those paragraphs to the resulting group.
ODPRAVA PRIPOZNANJA FINANČNIH SREDSTEV
Before evaluating whether, and to what extent, derecognition is appropriate under paragraphs 3.2.3–3.2.9, an entity determines whether those paragraphs should be applied to a part of a financial asset (or a part of a group of similar financial assets) or a financial asset (or a group of similar financial assets) in its entirety, as follows.
V konsolidiranih računovodskih izkazih se 3.2.2.–3.2.9., B3.1.1., B3.1.2. in B3.2.1.–B3.2.17. člen uporabljajo na konsolidirani ravni.
For example, when an entity enters into an interest rate strip whereby the counterparty obtains the right to the interest cash flows, but not the principal cash flows from a debt instrument, paragraphs 3.2.3–3.2.9 are applied to the interest cash flows.
del vsebuje samo popolnoma sorazmeren (pro rata) delež denarnih tokov iz finančnega sredstva (ali skupine podobnih finančnih sredstev).
The part comprises only a fully proportionate (pro rata) share of the cash flows from a financial asset (or a group of similar financial assets).
del vsebuje samo popolnoma sorazmeren (pro rata) delež posebej identificiranih denarnih tokov iz finančnega sredstva (ali skupine podobnih finančnih sredstev).
The part comprises only a fully proportionate (pro rata) share of specifically identified cash flows from a financial asset (or a group of similar financial assets).
Podjetje odpravi pripoznanje finančnega sredstva samo, kadar:
In paragraphs 3.2.3–3.2.12, the term ‘financial asset’ refers to either a part of a financial asset (or a part of a group of similar financial assets) as identified in (a) above or, otherwise, a financial asset (or a group of similar financial assets) in its entirety.
prenese pogodbene pravice do prejemanja denarnih tokov iz finančnega sredstva ali
An entity shall derecognise a financial asset when, and only when:
obdrži pogodbene pravice do prejemanja denarnih tokov iz finančnega sredstva, vendar prevzame pogodbeno obvezo za izplačilo denarnih tokov enemu ali več prejemnikov v okviru dogovora, ki izpolnjuje pogoje iz 3.2.5. člena.
the contractual rights to the cash flows from the financial asset expire, or
Če podjetje obdrži pogodbene pravice do prejemanja denarnih tokov iz finančnega sredstva („izvirno sredstvo“), vendar prevzame pogodbeno obvezo za izplačilo navedenih denarnih tokov enemu ali več podjetjem („končnim prejemnikom“), podjetje ta posel obravnava kot prenos finančnega sredstva samo, če so izpolnjeni naslednji trije pogoji:
it transfers the financial asset as set out in paragraphs 3.2.4 and 3.2.5 and the transfer qualifies for derecognition in accordance with paragraph 3.2.6.
podjetje nima obveze izplačati zneskov končnim prejemnikom, razen če prejme ustrezne zneske iz izvirnega sredstva.
(See paragraph 3.1.2 for regular way sales of financial assets.)
Kratkoročni predujmi, ki jih da podjetje, pri čemer ima pravico do polnega vračila posojenega zneska skupaj z natečenimi obrestmi po tržni obrestni meri, ne kršijo tega pogoja;
An entity transfers a financial asset if, and only if, it either:
pogodba o prenosu podjetju prepoveduje prodajo ali zastavo izvirnega sredstva, razen zastave kot zavarovanja končnim prejemnikom za obvezo izplačila denarnih tokov;
transfers the contractual rights to receive the cash flows of the financial asset, or
podjetje je obvezano izplačati vse denarne tokove, ki jih prejme v imenu končnih prejemnikov, brez pomembnih zamud.
retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more recipients in an arrangement that meets the conditions in paragraph 3.2.5.
Poleg tega podjetje v kratkem obdobju za poravnavo med datumom prejema in datumom zahtevanega izplačila končnim prejemnikom nima pravice ponovno naložiti teh denarnih tokov, razen v naložbe v denarna sredstva ali njihove ustreznike (kot je opredeljeno v MRS 7 Izkaz denarnih tokov), obresti od takih naložb pa mora prenesti na končne prejemnike.
When an entity retains the contractual rights to receive the cash flows of a financial asset (the ‘original asset’), but assumes a contractual obligation to pay those cash flows to one or more entities (the ‘eventual recipients’), the entity treats the transaction as a transfer of a financial asset if, and only if, all of the following three conditions are met.
Kadar podjetje prenese finančno sredstvo (glej 3.2.4. člen), mora oceniti, v kakšnem obsegu je obdržalo tveganja in koristi, povezane z lastništvom finančnega sredstva.
The entity has no obligation to pay amounts to the eventual recipients unless it collects equivalent amounts from the original asset.
V tem primeru velja naslednje:
Short-term advances by the entity with the right of full recovery of the amount lent plus accrued interest at market rates do not violate this condition.
če podjetje prenese skoraj vsa tveganja in koristi, povezane z lastništvom finančnega sredstva, mora odpraviti pripoznanje finančnega sredstva in kakršne koli pravice in obveze, ki nastanejo oziroma se obdržijo pri prenosu, pripoznati ločeno kot sredstva ali obveznosti;
The entity is prohibited by the terms of the transfer contract from selling or pledging the original asset other than as security to the eventual recipients for the obligation to pay them cash flows.
če podjetje obdrži skoraj vsa tveganja in koristi, povezane z lastništvom finančnega sredstva, še naprej pripoznava finančno sredstvo;
The entity has an obligation to remit any cash flows it collects on behalf of the eventual recipients without material delay.
če podjetje ne prenese niti ne obdrži skoraj vseh tveganj in koristi, povezanih z lastništvom finančnega sredstva, mora ugotoviti, ali je ohranilo obvladovanje finančnega sredstva.
In addition, the entity is not entitled to reinvest such cash flows, except for investments in cash or cash equivalents (as defined in IAS 7 Statement of Cash Flows) during the short settlement period from the collection date to the date of required remittance to the eventual recipients, and interest earned on such investments is passed to the eventual recipients.
če ni ohranilo obvladovanja finančnega sredstva, mora odpraviti pripoznanje finančnega sredstva ter kakršne koli pravice in obveze, ki nastanejo ali se obdržijo pri prenosu, ločeno pripoznati kot sredstva ali obveznosti;
When an entity transfers a financial asset (see paragraph 3.2.4), it shall evaluate the extent to which it retains the risks and rewards of ownership of the financial asset.
če je podjetje ohranilo obvladovanje finančnega sredstva, ga mora še naprej pripoznavati v obsegu, v katerem je še naprej udeleženo v finančnem sredstvu (glej 3.2.16. člen).
In this case:
Obseg, v katerem se prenesejo tveganja in koristi (glej 3.2.6. člen), se oceni tako, da se izpostavljenost podjetja pred prenosom in po njem primerja z nihanjem zneskov in časovnega okvira čistih denarnih tokov prenesenega sredstva.
if the entity transfers substantially all the risks and rewards of ownership of the financial asset, the entity shall derecognise the financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer.
Podjetje obdrži skoraj vsa tveganja in koristi, povezane z lastništvom finančnega sredstva, če se njegova izpostavljenost nihanju sedanje vrednosti prihodnjih čistih denarnih tokov iz finančnega sredstva zaradi prenosa bistveno ne spremeni (npr. ker je podjetje prodalo finančno sredstvo v okviru pogodbe o ponovnem nakupu po določeni ceni ali po prodajni ceni, povečani za posojilodajalčev donos).
if the entity retains substantially all the risks and rewards of ownership of the financial asset, the entity shall continue to recognise the financial asset.
Podjetje prenese skoraj vsa tveganja in koristi lastništva finančnega sredstva, če njegova izpostavljenost takemu nihanju ni več bistvena glede na celoten razpon nihanja sedanje vrednosti prihodnjih čistih denarnih tokov, povezanih s finančnim sredstvom (npr. ker je podjetje prodalo finančno sredstvo samo z opcijo ponovnega nakupa po njegovi pošteni vrednosti v trenutku ponovnega nakupa ali ker je preneslo popolnoma sorazmeren delež denarnih tokov iz širšega finančnega sredstva z dogovorom, kot je (pogodbena) udeležba pri danem posojilu, ki izpolnjuje pogoje iz 3.2.5. člena).
if the entity neither transfers nor retains substantially all the risks and rewards of ownership of the financial asset, the entity shall determine whether it has retained control of the financial asset.
Pogosto bo očitno, ali je podjetje preneslo ali obdržalo skoraj vsa tveganja in koristi, povezane z lastništvom, in ne bo potrebe po opravljanju kakršnih koli izračunov.
if the entity has not retained control, it shall derecognise the financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer.
V drugih primerih pa bo treba izračunati in primerjati izpostavljenost podjetja nihanju sedanje vrednosti prihodnjih čistih denarnih tokov pred prenosom in po njem.
if the entity has retained control, it shall continue to recognise the financial asset to the extent of its continuing involvement in the financial asset (see paragraph 3.2.16).
Pri izračunu in primerjavi se kot diskontna mera uporabi ustrezna tekoča tržna obrestna mera.
The transfer of risks and rewards (see paragraph 3.2.6) is evaluated by comparing the entity's exposure, before and after the transfer, with the variability in the amounts and timing of the net cash flows of the transferred asset.
Upoštevajo se vsa upravičeno možna nihanja čistih denarnih tokov, pri čemer imajo večjo težo tisti rezultati, za katere je bolj verjetno, da se bodo uresničili.
An entity has retained substantially all the risks and rewards of ownership of a financial asset if its exposure to the variability in the present value of the future net cash flows from the financial asset does not change significantly as a result of the transfer (eg because the entity has sold a financial asset subject to an agreement to buy it back at a fixed price or the sale price plus a lender's return).
Ali je podjetje ohranilo obvladovanje prenesenega sredstva (glej 3.2.6.(c) člen), je odvisno od tega, ali ima prevzemnik sposobnost prodati sredstvo.
An entity has transferred substantially all the risks and rewards of ownership of a financial asset if its exposure to such variability is no longer significant in relation to the total variability in the present value of the future net cash flows associated with the financial asset (eg because the entity has sold a financial asset subject only to an option to buy it back at its fair value at the time of repurchase or has transferred a fully proportionate share of the cash flows from a larger financial asset in an arrangement, such as a loan sub-participation, that meets the conditions in paragraph 3.2.5).
Če ima prevzemnik dejansko sposobnost prodati celotno sredstvo neki nepovezani tretji osebi in je zmožen izvršiti to svojo sposobnost enostransko in brez nalaganja dodatnih omejitev za prenos, podjetje ni ohranilo obvladovanja sredstva.
Often it will be obvious whether the entity has transferred or retained substantially all risks and rewards of ownership and there will be no need to perform any computations.
V vseh drugih primerih pa je podjetje ohranilo obvladovanje sredstva.
In other cases, it will be necessary to compute and compare the entity's exposure to the variability in the present value of the future net cash flows before and after the transfer.
Prenosi, ki izpolnjujejo pogoje za odpravo pripoznanja
The computation and comparison are made using as the discount rate an appropriate current market interest rate.
Če podjetje finančno sredstvo prenese s prenosom, ki v celoti izpolnjuje pogoje za odpravo pripoznanja, in obdrži pravico do servisiranja finančnega sredstva v zameno za plačilo, mora za to pogodbo o servisiranju pripoznati bodisi sredstvo iz naslova servisiranja ali obveznost iz naslova servisiranja.
All reasonably possible variability in net cash flows is considered, with greater weight being given to those outcomes that are more likely to occur.
Če ni pričakovati, da bo prejeto plačilo zadostno nadomestilo podjetju za storitev servisiranja, se mora obveznost iz naslova servisiranja za obvezo servisiranja pripoznati po njeni pošteni vrednosti.
Whether the entity has retained control (see paragraph 3.2.6(c)) of the transferred asset depends on the transferee's ability to sell the asset.
Če pa se pričakuje, da bo prejeto plačilo več kot ustrezno nadomestilo za servisiranje, se mora sredstvo iz naslova servisiranja pripoznati za pravico servisiranja po vrednosti, ki se določi na podlagi razporeditve knjigovodske vrednosti širšega finančnega sredstva v skladu s 3.2.13. členom.
If the transferee has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer, the entity has not retained control.
Če se zaradi prenosa v celoti odpravi pripoznanje finančnega sredstva, podjetje pa zaradi prenosa pridobi novo finančno sredstvo ali prevzame novo finančno obveznost ali obveznost iz naslova servisiranja, mora podjetje pripoznati novo finančno sredstvo, finančno obveznost ali obveznost iz naslova servisiranja po pošteni vrednosti.
In all other cases, the entity has retained control.
Ob odpravi pripoznanja celotnega finančnega sredstva se razlika med
Transfers that qualify for derecognition
knjigovodsko vrednostjo (merjeno na dan odprave pripoznanja) in
If an entity transfers a financial asset in a transfer that qualifies for derecognition in its entirety and retains the right to service the financial asset for a fee, it shall recognise either a servicing asset or a servicing liability for that servicing contract.
prejetim nadomestilom (vključno z vsakim novim pridobljenim sredstvom, zmanjšanim za novo prevzeto obveznost)
If the fee to be received is not expected to compensate the entity adequately for performing the servicing, a servicing liability for the servicing obligation shall be recognised at its fair value.
se pripozna v poslovnem izidu.
If the fee to be received is expected to be more than adequate compensation for the servicing, a servicing asset shall be recognised for the servicing right at an amount determined on the basis of an allocation of the carrying amount of the larger financial asset in accordance with paragraph 3.2.13.
Če je preneseno sredstvo del širšega finančnega sredstva (npr. kadar podjetje prenese denarne tokove od obresti, ki so del dolžniškega instrumenta, glej 3.2.2.(a) člen) in ta preneseni del izpolnjuje pogoje za odpravo pripoznanja v celoti, se mora prejšnja knjigovodska vrednost širšega finančnega sredstva razdeliti na del, ki se še naprej pripoznava, in del, za katerega se odpravi pripoznanje, na podlagi sorazmernih poštenih vrednosti navedenih delov na dan prenosa.
If, as a result of a transfer, a financial asset is derecognised in its entirety but the transfer results in the entity obtaining a new financial asset or assuming a new financial liability, or a servicing liability, the entity shall recognise the new financial asset, financial liability or servicing liability at fair value.
Za ta namen se mora obdržano sredstvo iz naslova servisiranja obravnavati kot del, ki se še naprej pripoznava.
On derecognition of a financial asset in its entirety, the difference between:
Razlika med
the carrying amount (measured at the date of derecognition) and
knjigovodsko vrednostjo (merjeno na dan odprave pripoznanja), pripisano delu, za katerega se odpravi pripoznanje, in