natgillin/translations-raw huggingface dataset:
the underlying pool of financial instruments has the cash flow characteristics set out in paragraphs B4.1.23 and B4.1.24; and
je izvršilna cena opcije na vsak izvršilni datum približno enaka odplačni vrednosti gostiteljskega dolžniškega instrumenta ali knjigovodski vrednosti gostiteljske zavarovalne pogodbe; ali
the exposure to credit risk in the underlying pool of financial instruments inherent in the tranche is equal to or lower than the exposure to credit risk of the underlying pool of financial instruments (for example, the credit rating of the tranche being assessed for classification is equal to or higher than the credit rating that would apply to a single tranche that funded the underlying pool of financial instruments).
izvršilna cena opcije za predčasno odplačilo posojilodajalcu povrne znesek do višine približne sedanje vrednosti izgubljenih obresti za preostali čas veljavnosti gostiteljske pogodbe.
An entity must look through until it can identify the underlying pool of instruments that are creating (instead of passing through) the cash flows.
Izgubljene obresti so zmnožek predčasno odplačanega zneska glavnice in razlike v obrestnih merah.
This is the underlying pool of financial instruments.
Razlika v obrestnih merah je presežek efektivne obrestne mere gostiteljske pogodbe nad efektivno obrestno mero, ki bi jo podjetje prejelo na dan predčasnega odplačila, če bi za preostali čas veljavnosti gostiteljske pogodbe predčasno odplačani znesek glavnice ponovno vložilo v podobno pogodbo.
The underlying pool must contain one or more instruments that have contractual cash flows that are solely payments of principal and interest on the principal amount outstanding.
Ocena, ali je nakupna ali prodajna opcija tesno povezana z gostiteljsko dolžniško pogodbo, se opravi pred ločitvijo sestavine lastniškega kapitala zamenljivega dolžniškega instrumenta v skladu z MRS 32.
The underlying pool of instruments may also include instruments that:
Kreditni izvedeni finančni instrumenti, ki so vgrajeni v gostiteljski dolžniški instrument in dovoljujejo eni stranki („upravičencu“), da prenese kreditno tveganje točno določenega referenčnega sredstva, ki mu ga ni treba nujno imeti v lasti, na drugo stranko („garanta“), niso tesno povezani z gostiteljskim dolžniškim instrumentom.
reduce the cash flow variability of the instruments in paragraph B4.1.23 and, when combined with the instruments in paragraph B4.1.23, result in cash flows that are solely payments of principal and interest on the principal amount outstanding (eg an interest rate cap or floor or a contract that reduces the credit risk on some or all of the instruments in paragraph B4.1.23); or
Takšni kreditni izvedeni finančni instrumenti garantu omogočajo, da prevzame kreditno tveganje, povezano z referenčnim sredstvom, ne da bi ga imel neposredno v lasti.
the currency in which the cash flows are denominated, including inflation in that currency; or
Ker se odplačilo glavnice lahko poveča ali zmanjša, je vgrajeni izvedeni finančni instrument neopcijski izvedeni instrument, katerega vrednost je indeksirana na spremenljivko, ki je podlaga.
the timing of the cash flows.
Pri instrumentu s prodajno opcijo, ki se lahko kadar koli proda nazaj za denarna sredstva v višini sorazmernega dela čiste vrednosti sredstev podjetja (kot so enote odprtega vzajemnega sklada ali nekateri naložbeni produkti, ki so vezani na enoto), je učinek ločitve vgrajenega izvedenega finančnega instrumenta in obračunavanja vsake sestavine merjenje hibridne pogodbe po odkupni vrednosti, ki se mora plačati ob koncu poročevalskega obdobja, če je imetnik izvršil svojo pravico, da instrument proda nazaj izdajatelju.
If any instrument in the pool does not meet the conditions in either paragraph B4.1.23 or paragraph B4.1.24, the condition in paragraph B4.1.21(b) is not met.
Ekonomske značilnosti in tveganja vgrajenega izvedenega finančnega instrumenta so tesno povezani z ekonomskimi značilnostmi in tveganji gostiteljske pogodbe v naslednjih primerih.
In performing this assessment, a detailed instrument-by-instrument analysis of the pool may not be necessary.
V teh primerih podjetje vgrajenega finančnega instrumenta ne obračunava ločeno od gostiteljske pogodbe.
However, an entity must use judgement and perform sufficient analysis to determine whether the instruments in the pool meet the conditions in paragraphs B4.1.23–B4.1.24.
Vgrajeni izvedeni finančni instrument, pri katerem je podlaga obrestna mera ali indeks obrestne mere, zaradi katerega se lahko spremeni znesek obresti, ki bi se sicer plačale ali prejele na obrestovano gostiteljsko dolžniško pogodbo ali zavarovalno pogodbo, je tesno povezan z gostiteljsko pogodbo, razen če je možno hibridno pogodbo poravnati na tak način, da se imetniku ne bi povrnila bolj ali manj celotna pripoznana naložba, ali pa bi lahko vgrajeni izvedeni finančni instrument vsaj podvojil imetnikovo začetno stopnjo donosa na gostiteljsko pogodbo, kar bi privedlo do stopnje donosa, ki je vsaj dvakrat višja od tržnega donosa na pogodbo z enakimi pogoji, kot je gostiteljska pogodba.
(See also paragraph B4.1.18 for guidance on contractual cash flow characteristics that have only a de minimis effect.)
Vgrajena obrestna kapica ali obrestno dno pri dolžniški pogodbi ali zavarovalni pogodbi se obravnava kot tesno povezana z gostiteljsko pogodbo, če je kapica na ravni tržne obrestne mere ali nad njo, dno pa na ravni tržne obrestne mere ali pod njo, ko je pogodba sklenjena, in kapica oziroma dno ne vsebujeta vzvoda glede na gostiteljsko pogodbo.
If the holder cannot assess the conditions in paragraph B4.1.21 at initial recognition, the tranche must be measured at fair value through profit or loss.
Prav tako so določbe v pogodbi o nakupu ali prodaji sredstva (npr. blaga), ki določajo najvišjo in najnižjo ceno, ki jo je treba plačati oz. je plačana za sredstvo, tesno povezane z gostiteljsko pogodbo, če se najvišje in najnižje cene ob sklenitvi ne bi izplačalo izvršiti in ti ne vsebujeta vzvoda.
If the underlying pool of instruments can change after initial recognition in such a way that the pool may not meet the conditions in paragraphs B4.1.23–B4.1.24, the tranche does not meet the conditions in paragraph B4.1.21 and must be measured at fair value through profit or loss.
Vgrajeni valutni izvedeni finančni instrument, ki zagotavlja tok odplačil glavnice ali obresti v tuji valuti, in je vgrajen v gostiteljski dolžniški instrument (npr. obveznica v dveh valutah), je tesno povezan z gostiteljskim dolžniškim instrumentom.
However, if the underlying pool includes instruments that are collateralised by assets that do not meet the conditions in paragraphs B4.1.23–B4.1.24, the ability to take possession of such assets shall be disregarded for the purposes of applying this paragraph unless the entity acquired the tranche with the intention of controlling the collateral.
Tak izvedeni finančni instrument ni ločen od gostiteljskega instrumenta, ker MRS 21 Vplivi sprememb deviznih tečajev zahteva, da se devizni dobički in izgube iz denarnih postavk pripoznajo v poslovnem izidu.
Option to designate a financial asset or financial liability as at fair value through profit or loss (Sections 4.1 and 4.2)
Vgrajeni valutni izvedeni finančni instrument v gostiteljski pogodbi, ki je zavarovalna pogodba ali ni finančni instrument (kot je na primer pogodba o nakupu ali prodaji nefinančnega sredstva, pri kateri je cena določena v tuji valuti), je tesno povezan z gostiteljsko pogodbo, če ta ne vsebuje vzvoda, ne vključuje opcije in zahteva plačila v eni od naslednjih valut:
Subject to the conditions in paragraphs 4.1.5 and 4.2.2, this Standard allows an entity to designate a financial asset, a financial liability, or a group of financial instruments (financial assets, financial liabilities or both) as at fair value through profit or loss provided that doing so results in more relevant information.
funkcijski valuti katere koli pomembne pogodbene stranke;
The decision of an entity to designate a financial asset or financial liability as at fair value through profit or loss is similar to an accounting policy choice (although, unlike an accounting policy choice, it is not required to be applied consistently to all similar transactions).
valuti, v kateri so cene prejetega blaga oziroma opravljenih storitev navadno izražene v komercialnih poslih po svetu (na primer v ameriških dolarjih za posle s surovo nafto); ali
When an entity has such a choice, paragraph 14(b) of IAS 8 requires the chosen policy to result in the financial statements providing reliable and more relevant information about the effects of transactions, other events and conditions on the entity's financial position, financial performance or cash flows.
valuti, ki se običajno uporablja v pogodbah o prodaji ali nakupu nefinančnih sredstev v gospodarskem okolju, kjer se sklene posel (tj. relativno stabilna in likvidna valuta, ki se običajno uporablja v lokalnih poslih in mednarodni trgovini).
For example, in the case of designation of a financial liability as at fair value through profit or loss, paragraph 4.2.2 sets out the two circumstances when the requirement for more relevant information will be met.
Vgrajena opcija za predčasno odplačilo v kuponski poli za izplačilo obresti ali kuponski poli za izplačilo glavnice je tesno povezana z gostiteljsko pogodbo, če je gostiteljska pogodba (i) na začetku bila posledica ločitve pravice do prejemanja pogodbenih denarnih tokov iz finančnega instrumenta, ki sam po sebi ni vseboval vgrajenega izvedenega finančnega instrumenta, in (ii) ne vsebuje določb, ki jih ni v izvirni gostiteljski dolžniški pogodbi.
Accordingly, to choose such designation in accordance with paragraph 4.2.2, the entity needs to demonstrate that it falls within one (or both) of these two circumstances.
Vgrajeni izvedeni finančni instrument v gostiteljski najemni pogodbi je tesno povezan z gostiteljsko pogodbo, če je vgrajeni izvedeni finančni instrument (i) z inflacijo povezan indeks, kot je indeks plačil najemnine, vezan na indeks cen potrošnega blaga (če najem ne vsebuje vzvoda in se indeks nanaša na inflacijo v lastnem gospodarskem okolju podjetja), (ii) pogojna najemnina, temelječa na povezani prodaji, ali (iii) pogojna najemnina, temelječa na variabilnih obrestnih merah.
Designation eliminates or significantly reduces an accounting mismatch
Element navezave na enoto sklada, vgrajen v gostiteljski finančni instrument ali gostiteljsko zavarovalno pogodbo, je tesno povezan z gostiteljskim instrumentom ali gostiteljsko pogodbo, če se plačila, izražena v enoti, merijo po trenutni vrednosti enote, ki odraža pošteno vrednost sredstev sklada.
Measurement of a financial asset or financial liability and classification of recognised changes in its value are determined by the item's classification and whether the item is part of a designated hedging relationship.
Element navezave na enoto sklada je pogodbeni pogoj, ki zahteva plačila, izražena v enotah notranjega ali zunanjega investicijskega sklada.
Those requirements can create a measurement or recognition inconsistency (sometimes referred to as an ‘accounting mismatch’) when, for example, in the absence of designation as at fair value through profit or loss, a financial asset would be classified as subsequently measured at fair value through profit or loss and a liability the entity considers related would be subsequently measured at amortised cost (with changes in fair value not recognised).
Izvedeni finančni instrument, vgrajen v zavarovalno pogodbo, je tesno povezan z gostiteljsko zavarovalno pogodbo, če sta vgrajeni izvedeni finančni instrument in gostiteljska zavarovalna pogodba tako medsebojno odvisna, da podjetje ne more ločeno izmeriti vgrajenega izvedenega finančnega instrumenta (tj. brez upoštevanja gostiteljske pogodbe).
In such circumstances, an entity may conclude that its financial statements would provide more relevant information if both the asset and the liability were measured as at fair value through profit or loss.
Instrumenti, ki vsebujejo vgrajene izvedene finančne instrumente
In all cases, an entity may use this condition to designate financial assets or financial liabilities as at fair value through profit or loss only if it meets the principle in paragraph 4.1.5 or 4.2.2(a):
Te zahteve so lahko bolj zapletene ali vodijo do merjenja, ki je manj zanesljivo od merjenja celotnega instrumenta po pošteni vrednosti prek poslovnega izida.
an entity has liabilities under insurance contracts whose measurement incorporates current information (as permitted by paragraph 24 of IFRS 4) and financial assets that it considers to be related and that would otherwise be measured at either fair value through other comprehensive income or amortised cost.
Zato ta standard dovoljuje, da se celotna hibridna pogodba določi kot merjena po pošteni vrednosti prek poslovnega izida.
an entity has financial assets, financial liabilities or both that share a risk, such as interest rate risk, and that gives rise to opposite changes in fair value that tend to offset each other.
Taka določitev se lahko uporabi ne glede na to, ali 4.3.3. člen zahteva, da se vgrajeni izvedeni finančni instrument loči od gostiteljske pogodbe, ali takšno ločitev prepoveduje.
However, only some of the instruments would be measured at fair value through profit or loss (for example, those that are derivatives, or are classified as held for trading).
Vendar 4.3.5. člen ne bi upravičeval določitve hibridne pogodbe kot merjene po pošteni vrednosti prek poslovnega izida v primerih, določenih v 4.3.5.(a) in (b) členu, ker to ne bi zmanjšalo zapletenosti ali povečalo zanesljivosti.
It may also be the case that the requirements for hedge accounting are not met because, for example, the requirements for hedge effectiveness in paragraph 6.4.1 are not met.
Ponovna ocena vgrajenih izvedenih finančnih instrumentov
an entity has financial assets, financial liabilities or both that share a risk, such as interest rate risk, that gives rise to opposite changes in fair value that tend to offset each other and none of the financial assets or financial liabilities qualifies for designation as a hedging instrument because they are not measured at fair value through profit or loss.
V skladu s 4.3.3. členom mora podjetje oceniti, ali je treba vgrajene izvedene finančne instrumente ločiti od gostiteljske pogodbe in jih obračunavati kot izvedene finančne instrumente, ko prvič postane stranka v pogodbi.
Furthermore, in the absence of hedge accounting there is a significant inconsistency in the recognition of gains and losses.
Poznejša ponovna ocena je prepovedana, razen če pride do spremembe pogojev pogodbe, ki pomembno spreminja denarne tokove, ki bi se sicer zahtevali po pogodbi; v tem primeru se zahteva ponovna ocena.
For example, the entity has financed a specified group of loans by issuing traded bonds whose changes in fair value tend to offset each other.
Podjetje določi, ali je sprememba denarnih tokov pomembna, tako, da upošteva obseg, v katerem so se spremenili pričakovani prihodnji denarni tokovi, povezani z vgrajenim izvedenim finančnim instrumentom, gostiteljsko pogodbo ali obema, in ali je sprememba pomembna glede na predhodno pričakovane denarne tokove iz pogodbe.
If, in addition, the entity regularly buys and sells the bonds but rarely, if ever, buys and sells the loans, reporting both the loans and the bonds at fair value through profit or loss eliminates the inconsistency in the timing of the recognition of the gains and losses that would otherwise result from measuring them both at amortised cost and recognising a gain or loss each time a bond is repurchased.
člen se ne uporablja za vgrajene izvedene finančne instrumente v pogodbah, pridobljenih:
In cases such as those described in the preceding paragraph, to designate, at initial recognition, the financial assets and financial liabilities not otherwise so measured as at fair value through profit or loss may eliminate or significantly reduce the measurement or recognition inconsistency and produce more relevant information.
pri poslovni združitvi (kot je opredeljena v MSRP 3 Poslovne združitve);
For practical purposes, the entity need not enter into all of the assets and liabilities giving rise to the measurement or recognition inconsistency at exactly the same time.
pri združitvi podjetij ali poslovnih subjektov pod skupnim obvladovanjem, kot je opisana v B1.–B4. členu MSRP 3; ali
A reasonable delay is permitted provided that each transaction is designated as at fair value through profit or loss at its initial recognition and, at that time, any remaining transactions are expected to occur.
z oblikovanjem skupnega podviga, kot je opredeljen v MSRP 11 Skupni aranžmaji;
It would not be acceptable to designate only some of the financial assets and financial liabilities giving rise to the inconsistency as at fair value through profit or loss if to do so would not eliminate or significantly reduce the inconsistency and would therefore not result in more relevant information.
ali za njihovo morebitno ponovno oceno na datum pridobitve [1].
However, it would be acceptable to designate only some of a number of similar financial assets or similar financial liabilities if doing so achieves a significant reduction (and possibly a greater reduction than other allowable designations) in the inconsistency.
Prerazvrstitev finančnih sredstev (oddelek 4.4)
For example, assume an entity has a number of similar financial liabilities that sum to CU100 and a number of similar financial assets that sum to CU50 but are measured on a different basis.
Prerazvrstitev finančnih sredstev
The entity may significantly reduce the measurement inconsistency by designating at initial recognition all of the assets but only some of the liabilities (for example, individual liabilities with a combined total of CU45) as at fair value through profit or loss.
V skladu s 4.4.1. členom mora podjetje prerazvrstiti finančna sredstva, če spremeni svoj poslovni model za upravljanje teh finančnih sredstev.
However, because designation as at fair value through profit or loss can be applied only to the whole of a financial instrument, the entity in this example must designate one or more liabilities in their entirety.
Za take spremembe se pričakuje, da bodo zelo redke.
It could not designate either a component of a liability (eg changes in value attributable to only one risk, such as changes in a benchmark interest rate) or a proportion (ie percentage) of a liability.
Take spremembe določi višje poslovodstvo podjetja na podlagi zunanjih ali notranjih sprememb in morajo biti pomembne za poslovanje podjetja ter dokazljive zunanjim osebam.
A group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis
Tako bo do spremembe poslovnega modela podjetja prišlo samo, ko podjetje začne ali pa preneha izvajati dejavnost, ki je pomembna za njegovo poslovanje, na primer, ko je podjetje pridobilo, odtujilo ali ukinilo poslovno področje.
An entity may manage and evaluate the performance of a group of financial liabilities or financial assets and financial liabilities in such a way that measuring that group at fair value through profit or loss results in more relevant information.
Primeri spremembe poslovnega modela vključujejo naslednje:
The focus in this instance is on the way the entity manages and evaluates performance, instead of on the nature of its financial instruments.
Podjetje ima portfelj komercialnih posojil, ki jih ima v posesti z namenom kratkoročne prodaje.
For example, an entity may use this condition to designate financial liabilities as at fair value through profit or loss if it meets the principle in paragraph 4.2.2(b) and the entity has financial assets and financial liabilities that share one or more risks and those risks are managed and evaluated on a fair value basis in accordance with a documented policy of asset and liability management.
Podjetje pridobi drugo podjetje, ki upravlja komercialna posojila in ima poslovni model, v skladu s katerim ima v posesti posojila z namenom prejemanja pogodbenih denarnih tokov.
An example could be an entity that has issued ‘structured products’ containing multiple embedded derivatives and manages the resulting risks on a fair value basis using a mix of derivative and non-derivative financial instruments.
Portfelj komercialnih posojil ni več na prodaj in se zdaj upravlja skupaj s pridobljenimi komercialnimi posojili, vsa pa so v posesti z namenom prejemanja pogodbenih denarnih tokov.
As noted above, this condition relies on the way the entity manages and evaluates performance of the group of financial instruments under consideration.
Družba za finančne storitve se odloči, da bo ukinila dejavnost hipotekarnih posojil za gospodinjstva.
Accordingly, (subject to the requirement of designation at initial recognition) an entity that designates financial liabilities as at fair value through profit or loss on the basis of this condition shall so designate all eligible financial liabilities that are managed and evaluated together.
Tako ne sprejema več novih poslov in aktivno trži svoj portfelj hipotekarnih posojil z namenom prodaje.
Documentation of the entity's strategy need not be extensive but should be sufficient to demonstrate compliance with paragraph 4.2.2(b).
Sprememba cilja poslovnega modela podjetja se mora zgoditi pred datumom prerazvrstitve.
Such documentation is not required for each individual item, but may be on a portfolio basis.
Na primer, če se družba za finančne storitve 15. februarja odloči, da bo ukinila dejavnost hipotekarnih posojil za gospodinjstva in mora zato vsa zadevna finančna sredstva prerazvrstiti 1. aprila (tj. prvi dan naslednjega poročevalskega obdobja podjetja), po 15. februarju ne sme izvajati novih hipotekarnih poslov ali se kako drugače ukvarjati z dejavnostmi, ki so skladne z njegovim prejšnjim poslovnim modelom.
For example, if the performance management system for a department—as approved by the entity's key management personnel—clearly demonstrates that its performance is evaluated on this basis, no further documentation is required to demonstrate compliance with paragraph 4.2.2(b).
Naslednji dogodki niso spremembe poslovnega modela:
Embedded derivatives (Section 4.3)
sprememba namena v zvezi z določenimi finančnimi sredstvi (tudi v primeru znatnih sprememb tržnih pogojev);
When an entity becomes a party to a hybrid contract with a host that is not an asset within the scope of this Standard, paragraph 4.3.3 requires the entity to identify any embedded derivative, assess whether it is required to be separated from the host contract and, for those that are required to be separated, measure the derivatives at fair value at initial recognition and subsequently at fair value through profit or loss.
začasno izginotje določenega trga za finančna sredstva;
If a host contract has no stated or predetermined maturity and represents a residual interest in the net assets of an entity, then its economic characteristics and risks are those of an equity instrument, and an embedded derivative would need to possess equity characteristics related to the same entity to be regarded as closely related.
prenos finančnih sredstev med deli podjetja z različnimi poslovnimi modeli.
If the host contract is not an equity instrument and meets the definition of a financial instrument, then its economic characteristics and risks are those of a debt instrument.
MERJENJE (POGLAVJE 5)
An embedded non-option derivative (such as an embedded forward or swap) is separated from its host contract on the basis of its stated or implied substantive terms, so as to result in it having a fair value of zero at initial recognition.
Začetno merjenje (oddelek 5.1)
An embedded option-based derivative (such as an embedded put, call, cap, floor or swaption) is separated from its host contract on the basis of the stated terms of the option feature.
Poštena vrednost finančnega instrumenta ob začetnem pripoznanju je običajno transakcijska cena (tj. poštena vrednost danega ali prejetega nadomestila, glej tudi B5.1.2.A. člen in MSRP 13).