natgillin/translations-raw huggingface dataset:
A net position is eligible for hedge accounting only if an entity hedges on a net basis for risk management purposes.
Da bi določilo popravek vrednosti za izgubo pri finančnih instrumentih, ki so bili prvič pripoznani (ali pri obvezah iz posojil ali pogodbah o finančnih poroštvih, h katerim je podjetje pristopilo kot pogodbena stranka) pred datumom začetka uporabe, mora podjetje tako ob prehodu kot do odprave pripoznanja teh postavk upoštevati informacije, ki so relevantne za opredelitev ali približno oceno kreditnega tveganja ob začetnem pripoznanju.
Whether an entity hedges in this way is a matter of fact (not merely of assertion or documentation).
Da bi določilo ali približno ocenilo začetno kreditno tveganje, lahko podjetje upošteva notranje in zunanje informacije, vključno z informacijami o portfeljih, v skladu z B5.5.1.–B5.5.6. členom.
Hence, an entity cannot apply hedge accounting on a net basis solely to achieve a particular accounting outcome if that would not reflect its risk management approach.
Podjetje, ki ima malo preteklih informacij, lahko uporabi informacije iz notranjih poročil in statistik (ki so bile morda pripravljene pri odločanju o trženju novega izdelka), informacije o podobnih izdelkih ali izkušnje skupine podobnih podjetij pri primerljivih finančnih instrumentih, če je relevantno.
Net position hedging must form part of an established risk management strategy.
OPREDELITVE POJMOV (PRILOGA A)
Normally this would be approved by key management personnel as defined in IAS 24.
Izvedeni finančni instrumenti
For example, Entity A, whose functional currency is its local currency, has a firm commitment to pay FC150000 for advertising expenses in nine months' time and a firm commitment to sell finished goods for FC150000 in 15 months' time.
BA.1 Tipični primeri izvedenih finančnih instrumentov so standardizirane terminske pogodbe (future), nestandardizirane terminske pogodbe (forward), pogodbe o zamenjavi (swap) in opcijske pogodbe.
Entity A enters into a foreign currency derivative that settles in nine months' time under which it receives FC100 and pays CU70.
Izvedeni finančni instrument običajno vsebuje določen nominalni znesek, tj. znesek valute, število delnic, število enot mase ali prostornine ali drugih enot, določenih v pogodbi.
Entity A has no other exposures to FC.
Vendar izvedeni finančni instrument ne zahteva, da bi imetnik ali izdajatelj investiral ali prejel nominalni znesek ob začetku pogodbe.
Entity A does not manage foreign currency risk on a net basis.
Na drugi strani lahko izvedeni finančni instrument zahteva fiksno plačilo ali plačilo zneska, ki se lahko spremeni (vendar ne sorazmerno s spremembo v podlagi) kot posledica nekega prihodnjega dogodka, ki ni povezan z nominalnim zneskom.
Hence, Entity A cannot apply hedge accounting for a hedging relationship between the foreign currency derivative and a net position of FC100 (consisting of FC150000 of the firm purchase commitment—ie advertising services—and FC149900 (of the FC150000) of the firm sale commitment) for a nine-month period.
Na primer, pogodba lahko zahteva fiksno plačilo v višini 1000 DE, če se šestmesečni LIBOR poveča za 100 bazičnih točk.
If Entity A did manage foreign currency risk on a net basis and did not enter into the foreign currency derivative (because it increases its foreign currency risk exposure instead of reducing it), then the entity would be in a natural hedged position for nine months.
Taka pogodba je izvedeni finančni instrument, čeprav nominalni znesek ni opredeljen.
Normally, this hedged position would not be reflected in the financial statements because the transactions are recognised in different reporting periods in the future.
BA.2 Opredelitev izvedenega finančnega instrumenta v tem standardu vsebuje pogodbe, ki se poravnajo bruto z izročitvijo sredstva, ki je podlaga (npr. terminska pogodba za nakup dolžniškega instrumenta s fiksno obrestno mero).
The nil net position would be eligible for hedge accounting only if the conditions in paragraph 6.6.6 are met.
Podjetje ima lahko pogodbo za nakup ali prodajo nefinančnega sredstva, ki se lahko neto poravna z denarjem ali drugim finančnim instrumentom ali z menjavo finančnih instrumentov (npr. pogodba za nakup ali prodajo blaga po fiksno določeni ceni na datum v prihodnosti).
When a group of items that constitute a net position is designated as a hedged item, an entity shall designate the overall group of items that includes the items that can make up the net position.
Taka pogodba spada v področje uporabe tega standarda, razen če je bila sklenjena in se še naprej poseduje z namenom izročitve nefinančnega sredstva v skladu s pričakovanimi potrebami podjetja po nakupu, prodaji ali uporabi.
An entity is not permitted to designate a non-specific abstract amount of a net position.
Vendar se ta standard uporablja za take pogodbe za pričakovane potrebe podjetja po nakupu, prodaji ali uporabi, če podjetje za pogodbo opravi določitev v skladu z 2.5. členom (glej 2.4.–2.7. člen).
For example, an entity has a group of firm sale commitments in nine months' time for FC100 and a group of firm purchase commitments in 18 months' time for FC120.
BA.3 Ena od bistvenih značilnosti izvedenega finančnega instrumenta je, da je njegova čista začetna finančna naložba manjša, kot bi bila potrebna pri drugih vrstah pogodb, pri katerih se pričakuje podoben odziv na spremembe tržnih dejavnikov.
The entity cannot designate an abstract amount of a net position up to FC20.
Opcijska pogodba ustreza tej opredelitvi, ker je premija manjša od finančne naložbe, ki bi bila potrebna za pridobitev finančnega instrumenta, ki je podlaga, na katero je vezana opcija.
Instead, it must designate a gross amount of purchases and a gross amount of sales that together give rise to the hedged net position.
Valutna zamenjava, ki zahteva začetno zamenjavo različnih valut z enakimi poštenimi vrednostmi, ustreza opredelitvi, ker je njena čista začetna finančna naložba enaka nič.
An entity shall designate gross positions that give rise to the net position so that the entity is able to comply with the requirements for the accounting for qualifying hedging relationships.
BA.4 Običajen nakup ali prodaja povzroči zavezo s fiksno ceno med datumom prodaje in datumom poravnave, ki ustreza opredelitvi izvedenega finančnega instrumenta.
Application of the hedge effectiveness requirements to a hedge of a net position
Vendar se zaradi kratkega trajanja zaveze ne pripozna kot izvedeni finančni instrument.
When an entity determines whether the hedge effectiveness requirements of paragraph 6.4.1(c) are met when it hedges a net position, it shall consider the changes in the value of the items in the net position that have a similar effect as the hedging instrument in conjunction with the fair value change on the hedging instrument.
Namesto tega ta standard določa posebno obračunavanje takšnih običajnih pogodb (glejte 3.1.2. člen in B3.1.3.–B3.1.6. člen).
It hedges the foreign currency risk of the net position of FC20 using a forward exchange contract for FC20.
BA.5 Opredelitev izvedenega finančnega instrumenta se nanaša na nefinančne spremenljivke, ki niso specifične za eno od pogodbenih strank.
When determining whether the hedge effectiveness requirements of paragraph 6.4.1(c) are met, the entity shall consider the relationship between:
Te vključujejo indeks izgub iz naslova potresov v določeni regiji ali indeks temperatur v določenem mestu.
the fair value change on the forward exchange contract together with the foreign currency risk related changes in the value of the firm sale commitments; and
Nefinančne spremenljivke, ki so specifične za eno od pogodbenih strank, vključujejo na primer pojav ali odsotnost požara, ki poškoduje ali uniči sredstvo te pogodbene stranke.
the foreign currency risk related changes in the value of the firm purchase commitments.
Sprememba poštene vrednosti nefinančnega sredstva je specifična za lastnika, če poštena vrednost ne odraža le sprememb v tržni ceni takšnih sredstev (finančna spremenljivka), ampak tudi stanje določenega nefinančnega sredstva v posesti (nefinančna spremenljivka).
Similarly, if in the example in paragraph B6.6.5 the entity had a nil net position it would consider the relationship between the foreign currency risk related changes in the value of the firm sale commitments and the foreign currency risk related changes in the value of the firm purchase commitments when determining whether the hedge effectiveness requirements of paragraph 6.4.1(c) are met.
Na primer, če garancija za preostalo vrednost določenega avtomobila izpostavlja garanta tveganju sprememb v fizičnem stanju avtomobila, je sprememba navedene preostale vrednosti specifična za lastnika avtomobila.
Cash flow hedges that constitute a net position
Finančna sredstva in finančne obveznosti v posesti za trgovanje
When an entity hedges a group of items with offsetting risk positions (ie a net position), the eligibility for hedge accounting depends on the type of hedge.
BA.6 Trgovanje na splošno pomeni aktivno in pogosto kupovanje in prodajo in finančni instrumenti v posesti za trgovanje se v glavnem uporabljajo z namenom ustvarjati dobiček na podlagi kratkoročnih nihanj cene ali trgovčeve marže.
If the hedge is a fair value hedge, then the net position may be eligible as a hedged item.
BA.7 Med finančne obveznosti v posesti za trgovanje spadajo:
If, however, the hedge is a cash flow hedge, then the net position can only be eligible as a hedged item if it is a hedge of foreign currency risk and the designation of that net position specifies the reporting period in which the forecast transactions are expected to affect profit or loss and also specifies their nature and volume.
izvedene obveznosti, ki se ne obračunavajo kot instrumenti za varovanje pred tveganjem;
For example, an entity has a net position that consists of a bottom layer of FC100 of sales and a bottom layer of FC150 of purchases.
obveze za izročitev finančnih sredstev, ki si jih izposodi prodajalec na kratko (tj. podjetje, ki proda izposojena finančna sredstva, ki jih še nima v lasti);
Both sales and purchases are denominated in the same foreign currency.
finančne obveznosti, ki so nastale z namenom ponovnega nakupa v kratkem roku (npr. dolžniški instrument, ki kotira na borzi, ki ga izdajatelj lahko ponovno kupi v kratkem roku, odvisno od sprememb njegove poštene vrednosti); in
In order to sufficiently specify the designation of the hedged net position, the entity specifies in the original documentation of the hedging relationship that sales can be of Product A or Product B and purchases can be of Machinery Type A, Machinery Type B and Raw Material A. The entity also specifies the volumes of the transactions by each nature.
finančne obveznosti, ki so del portfelja identificiranih finančnih instrumentov, ki se upravljajo skupaj in za katere obstajajo dokazi o nedavnem kratkoročnem pobiranju dobičkov.
The entity documents that the bottom layer of sales (FC100) is made up of a forecast sales volume of the first FC70 of Product A and the first FC30 of Product B. If those sales volumes are expected to affect profit or loss in different reporting periods, the entity would include that in the documentation, for example, the first FC70 from sales of Product A that are expected to affect profit or loss in the first reporting period and the first FC30 from sales of Product B that are expected to affect profit or loss in the second reporting period.
BA.8 Samo dejstvo, da se obveznost uporablja za financiranje trgovalnih dejavnosti, še ne pomeni, da je finančna obveznost v posesti za trgovanje.
The entity also documents that the bottom layer of the purchases (FC150) is made up of purchases of the first FC60 of Machinery Type A, the first FC40 of Machinery Type B and the first FC50 of Raw Material A. If those purchase volumes are expected to affect profit or loss in different reporting periods, the entity would include in the documentation a disaggregation of the purchase volumes by the reporting periods in which they are expected to affect profit or loss (similarly to how it documents the sales volumes).
MSRP 3 obravnava pridobitev pogodb z vgrajenimi izvedenimi finančnimi instrumenti pri poslovni združitvi.
For example, the forecast transaction would be specified as:
V tem standardu so denarni zneski izraženi v „denarnih enotah“ (DE) in „tujih denarnih enotah“ (TDE).
the first FC60 of purchases of Machinery Type A that are expected to affect profit or loss from the third reporting period over the next ten reporting periods;
Priloga C
the first FC40 of purchases of Machinery Type B that are expected to affect profit or loss from the fourth reporting period over the next 20 reporting periods; and
Spremembe drugih standardov
the first FC50 of purchases of Raw Material A that are expected to be received in the third reporting period and sold, ie affect profit or loss, in that and the next reporting period.
Spremembe v tej prilogi zlasti vključujejo spremembe, uvedene z MSRP 15 Prihodki iz pogodb s kupci.
Specifying the nature of the forecast transaction volumes would include aspects such as the depreciation pattern for items of property, plant and equipment of the same kind, if the nature of those items is such that the depreciation pattern could vary depending on how the entity uses those items.
MSRP 1
For example, if the entity uses items of Machinery Type A in two different production processes that result in straight-line depreciation over ten reporting periods and the units of production method respectively, its documentation of the forecast purchase volume for Machinery Type A would disaggregate that volume by which of those depreciation patterns will apply.
Prva uporaba Mednarodnih standardov računovodskega poročanja
For a cash flow hedge of a net position, the amounts determined in accordance with paragraph 6.5.11 shall include the changes in the value of the items in the net position that have a similar effect as the hedging instrument in conjunction with the fair value change on the hedging instrument.
C1 29. člen se spremeni tako, da se glasi, kot sledi, izbrišejo se 39.B, 39.G in 39.U člen ter dodata 29.A in 39.Y člen:
However, the changes in the value of the items in the net position that have a similar effect as the hedging instrument are recognised only once the transactions that they relate to are recognised, such as when a forecast sale is recognised as revenue.
Podjetje lahko določi prej pripoznano finančno sredstvo kot finančno sredstvo, merjeno po pošteni vrednosti prek poslovnega izida, v skladu z D19.A členom.
For example, an entity has a group of highly probable forecast sales in nine months' time for FC100 and a group of highly probable forecast purchases in 18 months' time for FC120.
Podjetje mora razkriti pošteno vrednost tako določenih finančnih sredstev na datum določitve in njihovo razvrstitev ter knjigovodsko vrednost v prejšnjih računovodskih izkazih.
When determining the amounts that are recognised in the cash flow hedge reserve in accordance with paragraph 6.5.11(a)–6.5.11(b), the entity compares:
Podjetje lahko določi prej pripoznano finančno obveznost kot finančno obveznost, merjeno po pošteni vrednosti prek poslovnega izida, v skladu z D19. členom.
the fair value change on the forward exchange contract together with the foreign currency risk related changes in the value of the highly probable forecast sales; with
Podjetje mora razkriti pošteno vrednost tako določenih finančnih obveznosti na datum določitve in njihovo razvrstitev ter knjigovodsko vrednost v prejšnjih računovodskih izkazih.
the foreign currency risk related changes in the value of the highly probable forecast purchases.
[Izbrisano]
However, the entity recognises only amounts related to the forward exchange contract until the highly probable forecast sales transactions are recognised in the financial statements, at which time the gains or losses on those forecast transactions are recognised (ie the change in the value attributable to the change in the foreign exchange rate between the designation of the hedging relationship and the recognition of revenue).
Z MSRP 9 Finančni instrumenti, kot je bil izdan julija 2014, so bili spremenjeni 29., B1.–B6., D1., D14., D15., D19. in D20. člen, izbrisani 39.B, 39.G in 39.U člen ter dodani 29.A, B8.–B8.G, B9., D19.A–D19.C, D33., E1. in E2. člen.
Similarly, if in the example the entity had a nil net position it would compare the foreign currency risk related changes in the value of the highly probable forecast sales with the foreign currency risk related changes in the value of the highly probable forecast purchases.
Podjetje mora uporabljati navedene spremembe, kadar uporablja MSRP 9.
However, those amounts are recognised only once the related forecast transactions are recognised in the financial statements.
C2 V Prilogi B se B1.–B6. člen spremenijo tako, da se glasijo, kot sledi, ter dodajo naslov in B8.–B8.G člen ter naslov in B9. člen:
Layers of groups of items designated as the hedged item
B1 Podjetje uporablja naslednje izjeme:
For the same reasons noted in paragraph B6.3.19, designating layer components of groups of existing items requires the specific identification of the nominal amount of the group of items from which the hedged layer component is defined.
odprava pripoznanja finančnih sredstev in finančnih obveznosti (B2. in B3. člen);
A hedging relationship can include layers from several different groups of items.
obračunavanje varovanja pred tveganjem (B4.–B6. člen);
For example, in a hedge of a net position of a group of assets and a group of liabilities, the hedging relationship can comprise, in combination, a layer component of the group of assets and a layer component of the group of liabilities.
neobvladujoči deleži (B7. člen);
Presentation of hedging instrument gains or losses
razvrstitev in merjenje finančnih sredstev (B8.–B8.C člen);
If items are hedged together as a group in a cash flow hedge, they might affect different line items in the statement of profit or loss and other comprehensive income.
oslabitev finančnih sredstev (B8.D–B8.G člen);
The presentation of hedging gains or losses in that statement depends on the group of items.
vgrajeni izvedeni finančni instrumenti (B9. člen) in
If the group of items does not have any offsetting risk positions (for example, a group of foreign currency expenses that affect different line items in the statement of profit or loss and other comprehensive income that are hedged for foreign currency risk) then the reclassified hedging instrument gains or losses shall be apportioned to the line items affected by the hedged items.
državna posojila (B10.–B12. člen).
This apportionment shall be done on a systematic and rational basis and shall not result in the grossing up of the net gains or losses arising from a single hedging instrument.
Odprava pripoznanja finančnih sredstev in obveznosti
If the group of items does have offsetting risk positions (for example, a group of sales and expenses denominated in a foreign currency hedged together for foreign currency risk) then an entity shall present the hedging gains or losses in a separate line item in the statement of profit or loss and other comprehensive income.
B2 Razen kot dovoljuje B.3 člen, mora podjetje, ki prvič uporabi MSRP, uporabljati zahteve o odpravi pripoznanja iz MSRP 9 za naprej za transakcije, ki se izvedejo na datum prehoda na MSRP ali pozneje.
Consider, for example, a hedge of the foreign currency risk of a net position of foreign currency sales of FC100 and foreign currency expenses of FC80 using a forward exchange contract for FC20.
Na primer, če podjetje, ki prvič uporabi MSRP, odpravi pripoznanje neizvedenih finančnih sredstev ali neizvedenih finančnih obveznosti v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli zaradi transakcije, ki se je izvedla pred datumom prehoda na MSRP, ne sme pripoznati teh sredstev in obveznosti v skladu z MSRP (razen če izpolnjujejo pogoje za pripoznanje zaradi poznejše transakcije ali dogodka).
The gain or loss on the forward exchange contract that is reclassified from the cash flow hedge reserve to profit or loss (when the net position affects profit or loss) shall be presented in a separate line item from the hedged sales and expenses.
B3 Ne glede na B2. člen lahko podjetje uporablja zahteve glede odprave pripoznanja iz MSRP 9 za nazaj, od datuma, ki ga izbere podjetje, če so bile informacije, potrebne za uporabo MSRP 9 pri finančnih sredstvih in finančnih obveznostih, za katere je bilo pripoznanje odpravljeno zaradi preteklih transakcij, pridobljene v času začetnega obračunavanja teh transakcij.
Moreover, if the sales occur in an earlier period than the expenses, the sales revenue is still measured at the spot exchange rate in accordance with IAS 21.
Obračunavanje varovanja pred tveganjem
The related hedging gain or loss is presented in a separate line item, so that profit or loss reflects the effect of hedging the net position, with a corresponding adjustment to the cash flow hedge reserve.
B4 Kot zahteva MSRP 9, mora podjetje na datum prehoda na MSRP:
When the hedged expenses affect profit or loss in a later period, the hedging gain or loss previously recognised in the cash flow hedge reserve on the sales is reclassified to profit or loss and presented as a separate line item from those that include the hedged expenses, which are measured at the spot exchange rate in accordance with IAS 21.
Če pa je podjetje določilo neto pozicijo kot pred tveganjem varovano postavko v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli, lahko določi posamezno postavko znotraj te neto pozicije kot varovano postavko v skladu z MSRP, če to izpolnjuje zahteve iz 6.6.1. člena MSRP 9 in če to stori najpozneje na datum prehoda na MSRP.
For some types of fair value hedges, the objective of the hedge is not primarily to offset the fair value change of the hedged item but instead to transform the cash flows of the hedged item.
B6 Če je pred datumom prehoda na MSRP podjetje določilo transakcijo kot varovanje pred tveganjem, vendar varovanje ne izpolnjuje pogojev za obračunavanje varovanja pred tveganjem iz MSRP 9, mora podjetje uporabiti 6.5.6. in 6.5.7. člen MSRP 9, da preneha z obračunavanjem varovanja pred tveganjem.
For example, an entity hedges the fair value interest rate risk of a fixed-rate debt instrument using an interest rate swap.
Transakcij, sklenjenih pred datumom prehoda na MSRP, ni mogoče označiti za nazaj kot varovanje pred tveganjem.
The entity's hedge objective is to transform the fixed-interest cash flows into floating interest cash flows.
Razvrstitev in merjenje finančnih instrumentov
This objective is reflected in the accounting for the hedging relationship by accruing the net interest accrual on the interest rate swap in profit or loss.
B8C Če je za podjetje možnost, da uporablja metodo efektivnih obresti iz MSRP 9 za nazaj, neizvedljiva (kot je opredeljeno v MRS 8), je poštena vrednost finančnega sredstva ali finančne obveznosti na datum prehoda na MSRP nova bruto knjigovodska vrednost navedenega finančnega sredstva oziroma nova odplačna vrednost navedene finančne obveznosti na datum prehoda na MSRP.
In the case of a hedge of a net position (for example, a net position of a fixed-rate asset and a fixed-rate liability), this net interest accrual must be presented in a separate line item in the statement of profit or loss and other comprehensive income.
Oslabitev finančnih sredstev
This is to avoid the grossing up of a single instrument's net gains or losses into offsetting gross amounts and recognising them in different line items (for example, this avoids grossing up a net interest receipt on a single interest rate swap into gross interest revenue and gross interest expense).
B8D Podjetje mora uporabljati zahteve glede oslabitve iz oddelka 5.5 MSRP 9 za nazaj, pri čemer upošteva 7.2.15. in 7.2.18.–7.2.20. člen navedenega MSRP.