natgillin/translations-raw huggingface dataset:
reasonable and supportable information that is available without undue cost or effort that may affect credit risk.
Na primer, zgodovina zamujenih ali nepopolnih plačil v preteklosti se običajno ne bi izbrisala samo zaradi enega pravočasnega plačila po spremembi pogodbenih pogojev.
The methods used to determine whether credit risk has increased significantly on a financial instrument since initial recognition should consider the characteristics of the financial instrument (or group of financial instruments) and the default patterns in the past for comparable financial instruments.
Pričakovane kreditne izgube
Despite the requirement in paragraph 5.5.9, for financial instruments for which default patterns are not concentrated at a specific point during the expected life of the financial instrument, changes in the risk of a default occurring over the next 12 months may be a reasonable approximation of the changes in the lifetime risk of a default occurring.
Pričakovane kreditne izgube so z verjetnostjo tehtana ocena kreditnih izgub (tj. sedanja vrednost vseh izpadov denarnih tokov) v pričakovanem obdobju trajanja finančnega instrumenta.
In such cases, an entity may use changes in the risk of a default occurring over the next 12 months to determine whether credit risk has increased significantly since initial recognition, unless circumstances indicate that a lifetime assessment is necessary.
Izpad denarnih tokov je razlika med denarnimi tokovi, ki pripadajo podjetju v skladu s pogodbo, in denarnimi tokovi, za katere podjetje pričakuje, da jih bo prejelo.
However, for some financial instruments, or in some circumstances, it may not be appropriate to use changes in the risk of a default occurring over the next 12 months to determine whether lifetime expected credit losses should be recognised.
Ker pričakovane kreditne izgube upoštevajo znesek in čas plačil, do kreditne izgube pride tudi, če podjetje pričakuje, da bo prejelo celotno plačilo, vendar kasneje, kot je določeno v pogodbi.
For example, the change in the risk of a default occurring in the next 12 months may not be a suitable basis for determining whether credit risk has increased on a financial instrument with a maturity of more than 12 months when:
Za finančna sredstva je kreditna izguba sedanja vrednost razlike med:
the financial instrument only has significant payment obligations beyond the next 12 months;
pogodbenimi denarnimi tokovi, ki pripadajo podjetju v skladu s pogodbo, in
changes in relevant macroeconomic or other credit-related factors occur that are not adequately reflected in the risk of a default occurring in the next 12 months; or
denarnimi tokovi, za katere podjetje pričakuje, da jih bo prejelo.
changes in credit-related factors only have an impact on the credit risk of the financial instrument (or have a more pronounced effect) beyond 12 months.
Za nečrpane obveze iz posojil je kreditna izguba sedanja vrednost razlike med:
Determining whether credit risk has increased significantly since initial recognition
pogodbenimi denarnimi tokovi, ki pripadajo podjetju, če imetnik obveze iz posojila črpa posojilo, in
When determining whether the recognition of lifetime expected credit losses is required, an entity shall consider reasonable and supportable information that is available without undue cost or effort and that may affect the credit risk on a financial instrument in accordance with paragraph 5.5.17(c).
denarnimi tokovi, za katere podjetje pričakuje, da jih bo prejelo, če se posojilo črpa.
An entity need not undertake an exhaustive search for information when determining whether credit risk has increased significantly since initial recognition.
Ocena podjetja glede pričakovanih kreditnih izgub pri obvezah iz posojil mora biti skladna z njegovimi pričakovanji glede črpanja navedene obveze iz posojila, tj. upoštevati mora pričakovani del obveze iz posojila, ki se bo črpal v obdobju 12 mesecev od datuma poročanja, kadar ocenjuje kreditne izgube, ki se pričakujejo v 12-mesečnem obdobju, in pričakovani del obveze iz posojila, ki se bo črpal v pričakovanem obdobju trajanja obveze iz posojila, kadar ocenjuje pričakovane kreditne izgube v celotnem obdobju trajanja.
Credit risk analysis is a multifactor and holistic analysis; whether a specific factor is relevant, and its weight compared to other factors, will depend on the type of product, characteristics of the financial instruments and the borrower as well as the geographical region.
Pri pogodbah o finančnem poroštvu mora podjetje izvajati plačila samo v primeru neplačila dolžnika v skladu s pogoji instrumenta, za katerega se jamči.
An entity shall consider reasonable and supportable information that is available without undue cost or effort and that is relevant for the particular financial instrument being assessed.
Temu ustrezno so izpadi denarnih tokov pričakovana plačila, s katerimi se imetniku nadomesti kreditna izguba, ki jo utrpi, zmanjšana za vse zneske, za katere podjetje pričakuje, da jih bo prejelo od imetnika, dolžnika ali katere koli druge osebe.
However, some factors or indicators may not be identifiable on an individual financial instrument level.
Če je sredstvo v celoti pokrito s poroštvom, bi bila ocena izpadov denarnih tokov za pogodbo o finančnem poroštvu skladna z ocenami izpadov denarnih tokov za sredstvo, ki je predmet poroštva.
In such a case, the factors or indicators should be assessed for appropriate portfolios, groups of portfolios or portions of a portfolio of financial instruments to determine whether the requirement in paragraph 5.5.3 for the recognition of lifetime expected credit losses has been met.
Za finančno sredstvo, ki ima na datum poročanja poslabšano kreditno kakovost, vendar ni kupljeno ali izdano finančno sredstvo s poslabšano kreditno kakovostjo, mora podjetje meriti pričakovane kreditne izgube kot razliko med bruto knjigovodsko vrednostjo sredstva in sedanjo vrednostjo ocenjenih prihodnjih denarnih tokov, diskontiranih po prvotni efektivni obrestni meri finančnega sredstva.
The following non-exhaustive list of information may be relevant in assessing changes in credit risk:
Morebitne prilagoditve se pripoznajo v poslovnem izidu kot dobiček ali izguba zaradi oslabitve.
significant changes in internal price indicators of credit risk as a result of a change in credit risk since inception, including, but not limited to, the credit spread that would result if a particular financial instrument or similar financial instrument with the same terms and the same counterparty were newly originated or issued at the reporting date.
Pri merjenju popravka vrednosti za izgubo pri terjatvi iz najema bi morali biti denarni tokovi, uporabljeni za ugotovitev pričakovanih kreditnih izgub, skladni z denarnimi tokovi, uporabljenimi pri merjenju terjatve iz najema v skladu z MRS 17 Najemi.
other changes in the rates or terms of an existing financial instrument that would be significantly different if the instrument was newly originated or issued at the reporting date (such as more stringent covenants, increased amounts of collateral or guarantees, or higher income coverage) because of changes in the credit risk of the financial instrument since initial recognition.
Podjetje lahko pri merjenju pričakovanih kreditnih izgub uporabi praktične rešitve, če so te skladne z načeli iz 5.5.17. člena.
significant changes in external market indicators of credit risk for a particular financial instrument or similar financial instruments with the same expected life.
Primer praktične rešitve je izračun pričakovanih kreditnih izgub pri terjatvah do kupcev z uporabo matrike rezervacij.
Changes in market indicators of credit risk include, but are not limited to:
Podjetje bi za terjatve do kupcev uporabilo podatke o preteklih kreditnih izgubah (ustrezno prilagojene v skladu z B5.5.51.–B5.5.52. členom), da bi za finančna sredstva ocenilo pričakovane kreditne izgube v 12-mesečnem obdobju oziroma pričakovane kreditne izgube v celotnem obdobju trajanja, kakor je ustrezno.
the credit spread;
Matrika rezervacij lahko, na primer, določi fiksne stopnje rezervacij glede na število dni, za katero zaostaja plačilo terjatve do kupcev (na primer, 1 odstotek, če ni v zaostanku, 2 odstotka, če je v zaostanku manj kot 30 dni, 3 odstotke, če je v zaostanku več kot 30, ampak manj kot 90 dni, 20 odstotkov, če je v zaostanku od 90 do 180 dni, itd.).
the credit default swap prices for the borrower;
Podjetje bi glede na raznolikost svojih kupcev uporabilo razvrščanje v ustrezne skupine, če njegovi podatki o preteklih kreditnih izgubah kažejo precej drugačne vzorce izgub za različne segmente kupcev.
the length of time or the extent to which the fair value of a financial asset has been less than its amortised cost; and
Primeri meril, ki se lahko uporabljajo za razvrščanje sredstev v skupine, vključujejo zemljepisno regijo, vrsto izdelka, kreditno oceno kupca, zavarovanje s premoženjem ali zavarovanje komercialnega kredita ter vrsto kupca (npr. kupec na debelo/kupec na drobno).
other market information related to the borrower, such as changes in the price of a borrower's debt and equity instruments.
Opredelitev neplačila
an actual or expected significant change in the financial instrument's external credit rating.
V skladu s 5.5.9. členom mora podjetje pri ugotavljanju, ali se je kreditno tveganje finančnega instrumenta pomembno povečalo, upoštevati spremembo tveganja neplačila od začetnega pripoznanja.
an actual or expected internal credit rating downgrade for the borrower or decrease in behavioural scoring used to assess credit risk internally.
Pri opredelitvi neplačila za namene določanja tveganja neplačila mora podjetje uporabiti opredelitev neplačila, ki je skladna z opredelitvijo, ki se uporablja za notranje obvladovanje kreditnega tveganja za zadevni finančni instrument, ter upoštevati kvalitativne kazalnike (na primer finančne zaveze), kadar je to ustrezno.
Internal credit ratings and internal behavioural scoring are more reliable when they are mapped to external ratings or supported by default studies.
Vendar obstaja ovrgljiva predpostavka, da pride do neplačila najpozneje takrat, ko je finančno sredstvo v zaostanku s plačili 90 dni, razen če ima podjetje primerne in dokazljive informacije, s katerimi lahko dokaže, da je daljši zaostanek primernejše merilo za neplačilo.
existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant change in the borrower's ability to meet its debt obligations, such as an actual or expected increase in interest rates or an actual or expected significant increase in unemployment rates.
Opredelitev neplačila, ki se uporablja za te namene, se uporablja dosledno za vse finančne instrumente, razen če se pridobijo informacije, ki kažejo, da je za določen finančni instrument ustreznejša druga opredelitev neplačila.
an actual or expected significant change in the operating results of the borrower.
Obdobje, za katero je treba oceniti pričakovane kreditne izgube
Examples include actual or expected declining revenues or margins, increasing operating risks, working capital deficiencies, decreasing asset quality, increased balance sheet leverage, liquidity, management problems or changes in the scope of business or organisational structure (such as the discontinuance of a segment of the business) that results in a significant change in the borrower's ability to meet its debt obligations.
V skladu s 5.5.19. členom je najdaljše obdobje, za katero se merijo pričakovane kreditne izgube, najdaljše pogodbeno obdobje, v katerem je podjetje izpostavljeno kreditnemu tveganju.
significant increases in credit risk on other financial instruments of the same borrower.
Za obveze iz posojil in pogodbe o finančnem poroštvu je to najdaljše pogodbeno obdobje, v katerem ima podjetje sedanjo pogodbeno obvezo, da zagotovi kredit.
an actual or expected significant adverse change in the regulatory, economic, or technological environment of the borrower that results in a significant change in the borrower's ability to meet its debt obligations, such as a decline in the demand for the borrower's sales product because of a shift in technology.
Vendar v skladu s 5.5.20. členom nekateri finančni instrumenti vključujejo tako sestavino posojila kot sestavino neizkoriščene obveze in pogodbena zmožnost podjetja, da zahteva poplačilo ter odpove neizkoriščeno obvezo, ne omejuje izpostavljenosti podjetja kreditnim izgubam na pogodbeni odpovedni rok.
significant changes in the value of the collateral supporting the obligation or in the quality of third-party guarantees or credit enhancements, which are expected to reduce the borrower's economic incentive to make scheduled contractual payments or to otherwise have an effect on the probability of a default occurring.
Revolving kredite, kot so kreditne kartice in prekoračitve stanja, lahko na primer posojilodajalec pogodbeno umakne tudi s samo enodnevnim odpovednim rokom.
For example, if the value of collateral declines because house prices decline, borrowers in some jurisdictions have a greater incentive to default on their mortgages.
Vendar v praksi posojilodajalci še naprej zagotavljajo kredit za daljše obdobje in lahko kreditno linijo umaknejo samo, če se je kreditno tveganje posojilojemalca povečalo, kar bi lahko bilo prepozno za preprečitev nekaterih ali vseh kreditnih izgub.
a significant change in the quality of the guarantee provided by a shareholder (or an individual's parents) if the shareholder (or parents) have an incentive and financial ability to prevent default by capital or cash infusion.
Ti finančni instrumenti imajo zaradi same narave finančnega instrumenta, načina, kako se upravljajo, ter narave razpoložljivih informacij o znatnih povečanjih kreditnega tveganja na splošno naslednje značilnosti:
significant changes, such as reductions in financial support from a parent entity or other affiliate or an actual or expected significant change in the quality of credit enhancement, that are expected to reduce the borrower's economic incentive to make scheduled contractual payments.
finančni instrumenti nimajo fiksno določenega obdobja trajanja ali strukture odplačil in imajo običajno kratek pogodbeni odpovedni rok (na primer en dan);
Credit quality enhancements or support include the consideration of the financial condition of the guarantor and/or, for interests issued in securitisations, whether subordinated interests are expected to be capable of absorbing expected credit losses (for example, on the loans underlying the security).
pogodbena zmožnost za odpoved pogodbe se ne izvrši med običajnim dnevnim upravljanjem finančnega instrumenta in pogodba se lahko odpove samo, ko podjetje ugotovi, da se je povečalo kreditno tveganje na ravni kredita; in
expected changes in the loan documentation including an expected breach of contract that may lead to covenant waivers or amendments, interest payment holidays, interest rate step-ups, requiring additional collateral or guarantees, or other changes to the contractual framework of the instrument.
finančni instrumenti se upravljajo na skupni podlagi.
significant changes in the expected performance and behaviour of the borrower, including changes in the payment status of borrowers in the group (for example, an increase in the expected number or extent of delayed contractual payments or significant increases in the expected number of credit card borrowers who are expected to approach or exceed their credit limit or who are expected to be paying the minimum monthly amount).
Pri določanju obdobja, v katerem naj bi bilo podjetje izpostavljeno kreditnemu tveganju, vendar se v njem pričakovane kreditne izgube ne bi zmanjšale z običajnimi ukrepi podjetja za obvladovanje kreditnega tveganja, bi moralo podjetje upoštevati dejavnike, kot so pretekle informacije in izkušnje, povezane z:
changes in the entity's credit management approach in relation to the financial instrument; ie based on emerging indicators of changes in the credit risk of the financial instrument, the entity's credit risk management practice is expected to become more active or to be focused on managing the instrument, including the instrument becoming more closely monitored or controlled, or the entity specifically intervening with the borrower.
obdobjem, v katerem je bilo podjetje izpostavljeno kreditnemu tveganju pri podobnih finančnih instrumentih;
past due information, including the rebuttable presumption as set out in paragraph 5.5.11.
časom, v katerem je prišlo do zadevnih neplačil pri podobnih finančnih instrumentih po znatnem povečanju kreditnega tveganja; in
In some cases, the qualitative and non-statistical quantitative information available may be sufficient to determine that a financial instrument has met the criterion for the recognition of a loss allowance at an amount equal to lifetime expected credit losses.
ukrepi za obvladovanje kreditnega tveganja, ki jih namerava podjetje sprejeti, ko se bo povečalo kreditno tveganje pri finančnem instrumentu, kot je zmanjšanje ali ukinitev nečrpanih kreditnih linij.
That is, the information does not need to flow through a statistical model or credit ratings process in order to determine whether there has been a significant increase in the credit risk of the financial instrument.
Z verjetnostjo tehtan izid
In other cases, an entity may need to consider other information, including information from its statistical models or credit ratings processes.
Namen ocenjevanja pričakovanih kreditnih izgub ni oceniti najslabši možni scenarij niti oceniti najboljši možni scenarij.
Alternatively, the entity may base the assessment on both types of information, ie qualitative factors that are not captured through the internal ratings process and a specific internal rating category at the reporting date, taking into consideration the credit risk characteristics at initial recognition, if both types of information are relevant.
Namesto tega bo ocena pričakovanih kreditnih izgub vedno odražala možnost, da bo prišlo do kreditne izgube, in možnost, da do kreditne izgube ne bo prišlo, tudi če je najverjetneje, da ne bo prišlo do kreditne izgube.
More than 30 days past due rebuttable presumption
V skladu s 5.5.17.(a) členom mora ocena pričakovanih kreditnih izgub odražati nepristranski in z verjetnostjo tehtani znesek, ki se določi z ovrednotenjem vrste možnih izidov.
The rebuttable presumption in paragraph 5.5.11 is not an absolute indicator that lifetime expected credit losses should be recognised, but is presumed to be the latest point at which lifetime expected credit losses should be recognised even when using forward-looking information (including macroeconomic factors on a portfolio level).
V praksi to morda ne bo zahtevalo kompleksne analize.
An entity can rebut this presumption.
V nekaterih primerih lahko zadostuje razmeroma preprosto modeliranje brez potrebe po velikem številu podrobnih simulacij scenarijev.
However, it can do so only when it has reasonable and supportable information available that demonstrates that even if contractual payments become more than 30 days past due, this does not represent a significant increase in the credit risk of a financial instrument.
Povprečne kreditne izgube pri velikih skupinah finančnih instrumentov s skupnimi značilnostmi tveganja so lahko na primer razumna ocena z verjetnostjo tehtanega zneska.
For example when non-payment was an administrative oversight, instead of resulting from financial difficulty of the borrower, or the entity has access to historical evidence that demonstrates that there is no correlation between significant increases in the risk of a default occurring and financial assets on which payments are more than 30 days past due, but that evidence does identify such a correlation when payments are more than 60 days past due.
V drugih situacijah bosta verjetno potrebni opredelitev scenarijev, ki določajo znesek in čas denarnih tokov za določene izide, ter ocena verjetnosti teh izidov.
An entity cannot align the timing of significant increases in credit risk and the recognition of lifetime expected credit losses to when a financial asset is regarded as credit-impaired or an entity's internal definition of default.
Pričakovane kreditne izgube v 12-mesečnem obdobju so del pričakovanih kreditnih izgub v celotnem obdobju trajanja in predstavljajo izpade denarnih tokov v celotnem obdobju trajanja, ki bodo nastali v primeru neplačila v 12 mesecih po datumu poročanja (ali v krajšem obdobju, če je pričakovano obdobje trajanja finančnega instrumenta manj kot 12 mesecev), tehtane z verjetnostjo, da bo prišlo do navedenega neplačila.
Financial instruments that have low credit risk at the reporting date
Zatorej pričakovane kreditne izgube v 12-mesečnem obdobju niso niti pričakovane kreditne izgube v celotnem obdobju trajanja, ki jih bo podjetje utrpelo pri finančnih instrumentih, pri katerih pričakuje, da bo prišlo do neplačila v naslednjih 12 mesecih, niti izpadi denarnih tokov, ki so predvideni v naslednjih 12 mesecih.
The credit risk on a financial instrument is considered low for the purposes of paragraph 5.5.10, if the financial instrument has a low risk of default, the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations.
Časovna vrednost denarja
Financial instruments are not considered to have low credit risk when they are regarded as having a low risk of loss simply because of the value of collateral and the financial instrument without that collateral would not be considered low credit risk.
Pričakovane kreditne izgube se diskontirajo na datum poročanja, in ne na pričakovani datum neplačila ali kak drug datum, na podlagi efektivne obrestne mere, določene ob začetnem pripoznanju, ali njenega približka.
Financial instruments are also not considered to have low credit risk simply because they have a lower risk of default than the entity's other financial instruments or relative to the credit risk of the jurisdiction within which an entity operates.
Če ima finančni instrument variabilno obrestno mero, se pričakovane kreditne izgube diskontirajo na podlagi trenutne efektivne obrestne mere, določene v skladu z B5.4.5. členom.
To determine whether a financial instrument has low credit risk, an entity may use its internal credit risk ratings or other methodologies that are consistent with a globally understood definition of low credit risk and that consider the risks and the type of financial instruments that are being assessed.
Za kupljena ali izdana finančna sredstva s poslabšano kreditno kakovostjo se pričakovane kreditne izgube diskontirajo na podlagi kreditnemu tveganju prilagojene efektivne obrestne mere, določene ob začetnem pripoznanju.
An external rating of ‘investment grade’ is an example of a financial instrument that may be considered as having low credit risk.
Pričakovane kreditne izgube pri terjatvah iz najema se diskontirajo na podlagi iste diskontne mere, kot se uporablja za merjenje terjatve iz najema v skladu z MRS 17.
However, financial instruments are not required to be externally rated to be considered to have low credit risk.
Pričakovane kreditne izgube pri obvezi iz posojil se diskontirajo na podlagi efektivne obrestne mere (ali njenega približka), ki se bo uporabila pri pripoznanju finančnega sredstva, ki bo izhajalo iz obveze iz posojil.
They should, however, be considered to have low credit risk from a market participant perspective taking into account all of the terms and conditions of the financial instrument.
To je zato, ker se za namene uporabe zahtev glede oslabitve finančno sredstvo, ki se pripozna po črpanju obveze iz posojil, obravnava kot nadaljevanje te obveze in ne kot nov finančni instrument.
Lifetime expected credit losses are not recognised on a financial instrument simply because it was considered to have low credit risk in the previous reporting period and is not considered to have low credit risk at the reporting date.
Pričakovane kreditne izgube pri finančnem sredstvu se zato merijo ob upoštevanju začetnega kreditnega tveganja pri obvezi iz posojil od datuma, ko je podjetje postalo stranka v nepreklicni zavezi.