natgillin/translations-raw huggingface dataset:
This Standard applies to all inventories, except:
Ta standard se uporablja za vsa finančna sredstva, razvrščena kot:
financial instruments (see IAS 32 Financial Instruments: Presentation and IFRS 9 Financial Instruments); and
odvisna podjetja, kot so opredeljena v MSRP 10 Konsolidirani računovodski izkazi;
IFRS 9, as issued in July 2014, amended paragraphs 2 and deleted paragraphs 40A, 40B and 40D.
pridružena podjetja, kot so opredeljena v MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige; in
IAS 8
skupni podvigi, kot so opredeljeni v MSRP 11 Skupni aranžmaji.
Accounting Policies, Changes in Accounting Estimates and Errors
Za oslabitev drugih finančnih sredstev glejte MSRP 9.
C24 Paragraph 53 is amended to read as follows, paragraphs 54A, 54B and 54D are deleted and paragraph 54E is added:
Ta standard se ne uporablja za finančna sredstva, ki spadajo v področje uporabe MSRP 9, naložbene nepremičnine, merjene po pošteni vrednosti, ki jih zajema MRS 40, ali biološka sredstva, povezana s kmetijsko dejavnostjo, merjena po pošteni vrednosti, zmanjšani za stroške prodaje, ki jih zajema MRS 41.
Hindsight should not be used when applying a new accounting policy to, or correcting amounts for, a prior period, either in making assumptions about what management's intentions would have been in a prior period or estimating the amounts recognised, measured or disclosed in a prior period.
Vendar se ta standard uporablja za sredstva, izkazana po prevrednotenem znesku (tj. pošteni vrednosti na datum prevrednotenja, zmanjšani za naknadno akumulirano amortizacijo in naknadne akumulirane izgube zaradi oslabitve) v skladu z drugimi MSRP, na primer z modelom prevrednotenja v MRS 16 Opredmetena osnovna sredstva in MRS 38 Neopredmetena sredstva.
For example, when an entity corrects a prior period error in calculating its liability for employees' accumulated sick leave in accordance with IAS 19 Employee Benefits, it disregards information about an unusually severe influenza season during the next period that became available after the financial statements for the prior period were authorised for issue.
Edina razlika med pošteno vrednostjo sredstva in pošteno vrednostjo sredstva, zmanjšano za stroške odtujitve, so neposredni dodatni stroški, ki se lahko pripišejo odtujitvi sredstva.
The fact that significant estimates are frequently required when amending comparative information presented for prior periods does not prevent reliable adjustment or correction of the comparative information.
Z MSRP 9, kot je bil izdan julija 2014, so bili spremenjeni 2., 4. in 5. člen ter izbrisani 140.F, 140.G in 140.K člen.
IFRS 9 Financial Instruments, as issued in July 2014, amended paragraph 53 and deleted paragraphs 54A, 54B and 54D.
MRS 37
IAS 10
Rezervacije, pogojne obveznosti in pogojna sredstva
Events after the Reporting Period
C37 2. člen se spremeni tako, da se glasi, kot sledi, izbrišeta se 97. in 98. člen ter doda 101. člen:
C25 Paragraph 9 is amended to read as follows and paragraph 23B is added:
Ta standard se ne uporablja za finančne instrumente (vključno s poroštvi), ki spadajo v področje uporabe MSRP 9 Finančni instrumenti.
The following are examples of adjusting events after the reporting period that require an entity to adjust the amounts recognised in its financial statements, or to recognise items that were not previously recognised:
Z MSRP 9, kot je bil izdan julija 2014, je bil spremenjen 2. člen ter izbrisana 97. in 98. člen.
the receipt of information after the reporting period indicating that an asset was impaired at the end of the reporting period, or that the amount of a previously recognised impairment loss for that asset needs to be adjusted.
MRS 39
For example:
Finančni instrumenti: pripoznavanje in merjenje
the bankruptcy of a customer that occurs after the reporting period usually confirms that the customer was credit-impaired at the end of the reporting period;
C38 [Ne velja za zahteve.]
IFRS 9 Financial Instruments, as issued in July 2014, amended paragraph 9.
C39 Izbrišeta se naslov nad 1. členom in 1. člen.
IAS 12
C40 2. člen se spremeni tako, da se glasi, kot sledi, in 4.–7. člen se izbrišejo:
Income Taxes
Ta standard morajo uporabljati vsa podjetja za vse finančne instrumente, ki spadajo v področje uporabe MSRP 9 Finančni instrumenti, če in v obsegu, v katerem:
C26 Paragraph 20 is amended to read as follows, paragraphs 96, 97 and 98D are deleted and paragraph 98F is added:
MSRP 9 dovoljuje, da se uporabljajo zahteve glede obračunavanja varovanja pred tveganjem iz tega standarda, in
IFRSs permit or require certain assets to be carried at fair value or to be revalued (see, for example, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IAS 40 Investment Property and IFRS 9 Financial Instruments).
je finančni instrument del razmerja varovanja pred tveganjem, ki izpolnjuje pogoje za obračunavanje varovanja pred tveganjem v skladu s tem standardom.
In some jurisdictions, the revaluation or other restatement of an asset to fair value affects taxable profit (tax loss) for the current period.
C41 8. in 9. člen se spremenita tako, da se glasita:
As a result, the tax base of the asset is adjusted and no temporary difference arises.
Izrazi, opredeljeni v MSRP 13, MSRP 9 in MRS 32 se v tem standardu uporabljajo v pomenu, kot je določen v Prilogi A k MSRP 13, Prilogi A k MSRP 9 in 11. členu MRS 32.
In other jurisdictions, the revaluation or restatement of an asset does not affect taxable profit in the period of the revaluation or restatement and, consequently, the tax base of the asset is not adjusted.
V MSRP 13, MSRP 9 in MRS 32 so opredeljeni naslednji izrazi:
Nevertheless, the future recovery of the carrying amount will result in a taxable flow of economic benefits to the entity and the amount that will be deductible for tax purposes will differ from the amount of those economic benefits.
finančna obveznost in podani napotki o uporabi teh opredelitev.
The difference between the carrying amount of a revalued asset and its tax base is a temporary difference and gives rise to a deferred tax liability or asset.
V 9. členu se izbrišejo „Opredelitev izpeljanega finančnega instrumenta“, „Opredelitev štirih kategorij finančnih instrumentov“, „Opredelitev pogodbe o finančnem poroštvu“ in „Opredelitve pojmov v zvezi s pripoznavanjem in merjenjem“.
This is true even if:
C42 Izbrišejo se naslovi in 10.–70. člen ter 79. člen.
IFRS 9, as issued in July 2014, amended paragraph 20 and deleted paragraphs 96, 97 and 98D.
C43 71., 88.–90. in 96. člen se spremenijo tako, da se glasijo:
IAS 20
Če podjetje uporablja MSRP 9 in za računovodsko usmeritev ni izbralo, da bo še naprej uporabljalo zahteve glede obračunavanja varovanja pred tveganjem iz tega standarda (glej 7.2.19. člen MSRP 9), mora uporabljati zahteve glede obračunavanja varovanja pred tveganjem iz poglavja 6 MSRP 9.
Accounting for Government Grants and Disclosure of Government Assistance
Vendar pa lahko podjetje za varovanje poštene vrednosti izpostavljenosti dela portfelja finančnih sredstev ali finančnih obveznosti obrestnemu tveganju v skladu s 6.1.3. členom MSRP 9 uporabi zahteve glede obračunavanja varovanja pred tveganjem iz tega standarda namesto zahtev iz MSRP 9.
C27 Paragraph 10A is amended to read as follows, paragraphs 44 and 47 are deleted and paragraph 48 is added:
V takem primeru mora podjetje uporabiti posebne zahteve za obračunavanje varovanja pred tveganjem tudi za varovanje portfelja pred obrestnim tveganjem (glej 81.A, 89.A in AG114.–AG132. člen).
The benefit of a government loan at a below-market rate of interest is treated as a government grant.
Razmerja varovanja pred tveganjem izpolnjujejo pogoje za obračunavanje varovanja pred tveganjem v skladu z 89.–102. členom samo, kadar so izpolnjeni vsi naslednji pogoji:
The loan shall be recognised and measured in accordance with IFRS 9 Financial Instruments.
Uspešnost varovanja pred tveganjem je mogoče zanesljivo izmeriti, tj. pošteno vrednost ali denarne tokove pred tveganjem varovane postavke, ki jih je mogoče pripisati varovanemu tveganju, in pošteno vrednost instrumenta za varovanje pred tveganjem, je mogoče zanesljivo izmeriti.
The benefit of the below-market rate of interest shall be measured as the difference between the initial carrying value of the loan determined in accordance with IFRS 9 and the proceeds received.
Če varovanje poštene vrednosti pred tveganjem v obdobju izpolnjuje pogoje iz 88. člena, se obračunava, kot sledi:
The benefit is accounted for in accordance with this Standard.
dobiček ali izguba pri varovani postavki, ki ju je mogoče pripisati varovanemu tveganju, se morata uporabiti za prilagoditev knjigovodske vrednosti varovane postavke in biti pripoznana v poslovnem izidu.
The entity shall consider the conditions and obligations that have been, or must be, met when identifying the costs for which the benefit of the loan is intended to compensate.
To velja, če se varovana postavka sicer meri po nabavni vrednosti.
IFRS 9, as issued in July 2014, amended paragraph 10A and deleted paragraphs 44 and 47.
Pripoznanje dobička ali izgube, ki ju je mogoče pripisati varovanemu tveganju, v poslovnem izidu se izvede, če je pred tveganjem varovana postavka finančno sredstvo, ki se meri po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom MSRP 9.
IAS 21
Če se varujejo samo določena tveganja, ki jih je mogoče pripisati pred tveganjem varovani postavki, se morajo pripoznane spremembe poštene vrednosti pred tveganjem varovane postavke, ki niso povezane z varovanim tveganjem, pripoznati, kot je določeno v 5.7.1. členu MSRP 9.
The Effects of Changes in Foreign Exchange Rates
Natančneje se varovanje denarnega toka pred tveganjem obračunava, kot sledi:
C28 [Not applicable to requirements]
če se v skladu z dokumentirano strategijo podjetja glede obvladovanja tveganj za posamezno razmerje varovanja pred tveganjem iz ocene uspešnosti varovanja pred tveganjem izključi posebna sestavina dobička ali izgube ali povezanih denarnih tokov iz instrumenta za varovanje pred tveganjem (glejte 74., 75. in 88.(a) člen), se izključena sestavina dobička ali izgube pripozna v skladu s 5.7.1. členom MSRP 9.
C29 Paragraphs 3, 4, 5, 27 and 52 are amended to read as follows, paragraphs 60C, 60E and 60I are deleted and paragraph 60J is added:
C44 103.C, 103.D, 103.F, 103.K, 104. in 108.C člen se spremenijo tako, da se glasijo, kot sledi, 103.B, 103.H–103.J, 103.L–103.P, 103.S, 105.–107.A in 108.E–108.F člen se izbrišejo in doda se 103.U člen:
This Standard shall be applied: [footnote omitted]
Z MRS 1 (kakor je bil popravljen 2007) se je spremenila terminologija, ki se uporablja po vseh MSRP.
in accounting for transactions and balances in foreign currencies, except for those derivative transactions and balances that are within the scope of IFRS 9 Financial Instruments;
Poleg tega so se spremenili 95.(a), 97., 98., 100., 102., 108. in AG99.B člen.
IFRS 9 applies to many foreign currency derivatives and, accordingly, these are excluded from the scope of this Standard.
103H–103J [Izbrisano]
However, those foreign currency derivatives that are not within the scope of IFRS 9 (eg some foreign currency derivatives that are embedded in other contracts) are within the scope of this Standard.
Izboljšave MSRP, izdane aprila 2009, so spremenile 2.(g), 97. in 100. člen.
In addition, this Standard applies when an entity translates amounts relating to derivatives from its functional currency to its presentation currency.
Če podjetje uporablja navedene spremembe za zgodnejše obdobje, mora to razkriti.
This Standard does not apply to hedge accounting for foreign currency items, including the hedging of a net investment in a foreign operation.
103L–103P [Izbrisano]
IFRS 9 applies to hedge accounting.
Z MSRP 9, kakor je bil izdan julija 2014, so bili spremenjeni 2., 8., 9., 71., 88.–90., 96., AG95., AG114. in AG118. člen ter naslovi nad AG133. členom in izbrisani 1., 4.–7., 10.–70., 103.B, 103.D, 103.F, 103.H–103.J, 103.L–103.P, 103.S, 105.–107.A, 108.E–108.F, AG1.–AG93. in AG96 člen.
As noted in paragraphs 3(a) and 5, IFRS 9 applies to hedge accounting for foreign currency items.
104 Ta standard se uporablja za nazaj, razen kot je določeno v 108. členu.
The application of hedge accounting requires an entity to account for some exchange differences differently from the treatment of exchange differences required by this Standard.
Začetni saldo zadržanega čistega dobička za prvo predstavljeno preteklo obdobje in vsi drugi primerljivi zneski se morajo prilagoditi tako, kot če bi se ta standard vedno uporabljal, razen če bi bil preračun teh informacij neizvedljiv.
For example, IFRS 9 requires that exchange differences on monetary items that qualify as hedging instruments in a cash flow hedge are recognised initially in other comprehensive income to the extent that the hedge is effective.
Če bi bil preračun neizvedljiv, mora podjetje to dejstvo razkriti in navesti, v kakšnem obsegu so bili podatki preračunani.
the amount of exchange differences recognised in profit or loss except for those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9; and
105–107A [Izbrisano]
IFRS 9, as issued in July 2014, amended paragraphs 3, 4, 5, 27 and 52 and deleted paragraphs 60C, 60E and 60I.
in AG8. člen sta se spremenila z Izboljšavami MSRP, objavljenimi maja 2008.
IAS 23
Izboljšave MSRP, izdane aprila 2009, so spremenile 80. člen.
Borrowing Costs
108E–108F [Izbrisano]
C30 Paragraph 6 is amended to read as follows and paragraph 29B is added:
C45 V Prilogi A se izbrišejo naslovi in AG1.–AG93. člen ter AG96. člen.
Borrowing costs may include:
C46 V Prilogi A se AG95., AG114. in AG118. člen spremenijo tako, da se glasijo, kot sledi, in prva opomba v AG118.(b) členu se izbriše:
interest expense calculated using the effective interest method as described in IFRS 9;
Finančno sredstvo, merjeno po odplačni vrednosti, se lahko določi kot instrument za varovanje pred tveganjem v varovanju pred valutnim tveganjem.
IAS 28
Pri varovanju poštene vrednosti pred obrestnim tveganjem, povezanim s portfeljem finančnih sredstev ali finančnih obveznosti, podjetje izpolnjuje zahteve iz tega standarda, če upošteva postopke, naštete v točkah (a)–(i) in AG115.–AG132. členu spodaj.
Investments in Associates and Joint Ventures
V okviru postopka obvladovanja tveganj podjetje določi portfelj postavk, pri katerih se želi zavarovati pred obrestnim tveganjem.
C31 Paragraphs 40–42 are amended to read as follows, and paragraphs 41A–41C and 45A are added:
Ta portfelj lahko zajema samo sredstva, samo obveznosti ali oboje.
After application of the equity method, including recognising the associate's or joint venture's losses in accordance with paragraph 38, the entity applies paragraphs 41A–41C to determine whether there is any objective evidence that its net investment in the associate or joint venture is impaired.
Podjetje lahko določi dva ali več portfeljev; v tem primeru spodnje napotke uporabi za vsak portfelj posebej.
The entity applies the impairment requirements in IFRS 9 to its other interests in the associate or joint venture that are in the scope of IFRS 9 and that do not constitute part of the net investment.
Primer označitve iz AG114.(c) člena je, ko v določenem časovnem obdobju za popravek cen podjetje oceni, da ima sredstva s stalno obrestno mero v znesku 100 DE in obveznosti s stalno obrestno mero v znesku 80 DE, in se odloči, da bo varovalo celo čisto stanje v višini 20 DE, pri tem pa kot pred tveganjem varovano postavko označi sredstva v višini 20 DE (del sredstev).
The net investment in an associate or joint venture is impaired and impairment losses are incurred if, and only if, there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the net investment (a ‘loss event’) and that loss event (or events) has an impact on the estimated future cash flows from the net investment that can be reliably estimated.
Označitev se izrazi kot „znesek tuje valute“ (npr. kot znesek dolarjev, evrov, funtov ali randov) in ne kot posamezno sredstvo.
It may not be possible to identify a single, discrete event that caused the impairment.
Iz tega sledi, da morajo biti vsa sredstva (ali obveznosti), iz katerih izhaja varovani znesek (to je vseh 100 DE sredstev v zgornjem primeru)…
Rather the combined effect of several events may have caused the impairment.
C47 V Prilogi A se naslov nad AG133. členom spremeni tako, da se glasi:
Losses expected as a result of future events, no matter how likely, are not recognised.
PREHOD (103.–108.C ČLEN)
Objective evidence that the net investment is impaired includes observable data that comes to the attention of the entity about the following loss events:
OPMSRP 2
significant financial difficulty of the associate or joint venture;
Delnice članov v zadrugah in podobni instrumenti
a breach of contract, such as a default or delinquency in payments by the associate or joint venture;
C48 Pod naslovom „SKLICEVANJE“ se izbriše sklicevanje na MRS 39 in doda sklicevanje na MSRP 9 Finančni instrumenti.
the entity, for economic or legal reasons relating to its associate's or joint venture's financial difficulty, granting to the associate or joint venture a concession that the entity would not otherwise consider;
Izbrišeta se 15. in 18. člen ter doda 19. člen.
it becoming probable that the associate or joint venture will enter bankruptcy or other financial reorganisation; or
Z MSRP 9, kot je bil izdan julija 2014, sta bila spremenjena A8. in A10. člen ter izbrisana 15. in 18. člen.
the disappearance of an active market for the net investment because of financial difficulties of the associate or joint venture.
C49 V Prilogi se spremenita A8. in A10. člen, tako da se glasita:
The disappearance of an active market because the associate's or joint venture's equity or financial instruments are no longer publicly traded is not evidence of impairment.
A8 Delnice članov, ki presegajo prepoved odkupa, so finančne obveznosti.
A downgrade of an associate's or joint venture's credit rating or a decline in the fair value of the associate or joint venture, is not of itself, evidence of impairment, although it may be evidence of impairment when considered with other available information.
Zadruga ob začetnem pripoznanju meri to finančno obveznost po pošteni vrednosti.
In addition to the types of events in paragraph 41A, objective evidence of impairment for the net investment in the equity instruments of the associate or joint venture includes information about significant changes with an adverse effect that have taken place in the technological, market, economic or legal environment in which the associate or joint venture operates, and indicates that the cost of the investment in the equity instrument may not be recovered.
Ker se lahko te delnice odkupijo na zahtevo, zadruga izmeri pošteno vrednost takšnih finančnih obveznosti v skladu s 47. členom MSRP 13: „Poštena vrednost finančne obveznosti pri možnosti vpogleda (npr. vloge na vpogled) ne sme biti manjša od zneska, plačljivega na poziv…“.
A significant or prolonged decline in the fair value of an investment in an equity instrument below its cost is also objective evidence of impairment.
Zadruga temu ustrezno razvrsti kot finančne obveznosti najvišji znesek, ki se izplača na poziv v skladu z določbami o odkupu.
Because goodwill that forms part of the carrying amount of the net investment in an associate or a joint venture is not separately recognised, it is not tested for impairment separately by applying the requirements for impairment testing goodwill in IAS 36 Impairment of Assets.
A10 Po spremembi upravne listine se lahko od zadruge zahteva, da odkupi največ 25 uveljavljajočih delnic ali največ 50000 delnic po 20 DE za vsako.
Instead, the entire carrying amount of the investment is tested for impairment in accordance with IAS 36 as a single asset, by comparing its recoverable amount (higher of value in use and fair value less costs to sell) with its carrying amount whenever application of paragraphs 41A–41C indicates that the net investment may be impaired.
Tako 1. januarja 20X3 zadruga razvrsti kot finančne obveznosti znesek 1000000 DE, ki je največji znesek, ki se izplača na poziv v skladu z določbami o odkupu, kakor je določeno v skladu s 47. členom MSRP 13.
An impairment loss recognised in those circumstances is not allocated to any asset, including goodwill, that forms part of the carrying amount of the net investment in the associate or joint venture.
Zato 1. januarja 20X3 iz kapitala v finančne obveznosti prenese 200000 DE in 2000000 DE pusti razvrščenih kot kapital.
Accordingly, any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the net investment subsequently increases.
V tem primeru podjetje ne pripozna dobička ali izgube od prenosa.
In determining the value in use of the net investment, an entity estimates:
OPMSRP 5
its share of the present value of the estimated future cash flows expected to be generated by the associate or joint venture, including the cash flows from the operations of the associate or joint venture and the proceeds from the ultimate disposal of the investment; or
Pravica do deležev, ki izhajajo iz skladov za razgradnjo, obnovo in ponovno oživljanje okolja
the present value of the estimated future cash flows expected to arise from dividends to be received from the investment and from its ultimate disposal.
C50 Pod naslovom „SKLICEVANJE“ se izbriše sklicevanje na MRS 39 in doda sklicevanje na MSRP 9 Finančni instrumenti.
Using appropriate assumptions, both methods give the same result.
člen se spremeni tako, da se glasi, kot sledi, izbrišeta se 14.A in 14.C člen ter doda 14.D člen:
IFRS 9, as issued in July 2014, amended paragraphs 40–42 and added paragraphs 41A–41C.
Preostali delež v skladu, ki presega pravico do povračila, kot je pogodbena pravica do izplačil, ko je razgradnja zaključena ali ob ukinitvi sklada, je lahko kapitalski instrument, ki spada v področje MSRP 9 in ne spada v področje tega pojasnila.
IAS 32
Z MSRP 9, kot je bil izdan julija 2014, je bil spremenjen 5. člen ter izbrisana 14.A in 14.C člen.
Financial Instruments: Presentation
OPMSRP 10
C32 [Not applicable to requirements]
Medletno računovodsko poročanje in oslabitev
C33 Paragraphs 3, 4, 8, 12, 23, 31, 42 and 96C are amended to read as follows, paragraphs 97F, 97H and 97P are deleted and paragraph 97R is added:
C51 Pod naslovom „SKLICEVANJE“ se izbriše sklicevanje na MRS 39 in doda sklicevanje na MSRP 9 Finančni instrumenti.
The principles in this Standard complement the principles for recognising and measuring financial assets and financial liabilities in IFRS 9 Financial Instruments, and for disclosing information about them in IFRS 7 Financial Instruments: Disclosures.
, 2., 7. in 8. člen se spremenijo tako, da se glasijo, kot sledi, izbrišejo se 5., 6., 11.–13. člen ter doda 14. člen:
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 Standard.
Podjetje mora na koncu vsakega poročevalskega obdobja oceniti, ali je prišlo do oslabitve dobrega imena, in, če je potrebno, na ta datum pripoznati izgubo zaradi oslabitve v skladu z MRS 36.
Entities shall also apply this Standard to all derivatives linked to interests in subsidiaries, associates or joint ventures.
Vendar so se pogoji na koncu poznejšega poročevalskega obdobja morda lahko tako spremenili, da bi se izguba zaradi oslabitve lahko zmanjšala ali preprečila, če bi se ocena oslabitve izvedla samo na ta datum.
However, this Standard applies to derivatives that are embedded in insurance contracts if IFRS 9 requires the entity to account for them separately.
To pojasnilo zagotavlja smernice, ali se lahko taka izguba zaradi oslabitve kadar koli razveljavi.