natgillin/translations-raw huggingface dataset:
When rebalancing a hedging relationship, an entity shall update its analysis of the sources of hedge ineffectiveness that are expected to affect the hedging relationship during its (remaining) term (see paragraph B6.4.2).
če se s kapico varuje pred tveganjem povečanj obrestne mere prva tri leta celotnega obdobja trajanja obveznice z variabilno obrestno mero, ki znaša pet let, se časovna vrednost te kapice amortizira v prvih treh letih; ali
The documentation of the hedging relationship shall be updated accordingly.
če je kapica opcija s pričetkom veljavnosti na določen datum v prihodnosti, ki varuje pred tveganjem povečanj obrestne mere v drugem in tretjem letu celotnega obdobja trajanja obveznice z variabilno obrestno mero, ki znaša pet let, se časovna vrednost te kapice amortizira v drugem in tretjem letu.
Discontinuation of hedge accounting
Obračunavanje časovne vrednosti opcij v skladu s 6.5.15. členom se uporablja tudi za kombinacijo kupljene in izdane opcije (pri čemer je ena prodajna opcija, druga pa nakupna), ki ima v trenutku, ko se določi kot instrument za varovanje pred tveganjem, čisto časovno vrednost nič (običajno se imenuje „ovratnica brez stroškov“).
Discontinuation of hedge accounting applies prospectively from the date on which the qualifying criteria are no longer met.
V takem primeru mora podjetje pripoznati vse spremembe časovne vrednosti v drugem vseobsegajočem donosu, čeprav je kumulativna sprememba časovne vrednosti v celotnem obdobju razmerja varovanja pred tveganjem enaka nič.
An entity shall not de-designate and thereby discontinue a hedging relationship that:
Zato je, če je časovna vrednost opcije povezana z:
still meets the risk management objective on the basis of which it qualified for hedge accounting (ie the entity still pursues that risk management objective); and
na transakciji temelječo varovano postavko, znesek časovne vrednosti na koncu razmerja varovanja pred tveganjem, za katerega se prilagodi varovana postavka ali ki se prerazporedi v poslovni izid (glej 6.5.15.(b) člen), enak nič;
continues to meet all other qualifying criteria (after taking into account any rebalancing of the hedging relationship, if applicable).
na časovnem obdobju temelječo varovano postavko, amortizacija v zvezi s časovno vrednostjo enaka nič.
For the purposes of this Standard, an entity's risk management strategy is distinguished from its risk management objectives.
Obračunavanje časovne vrednosti opcij v skladu s 6.5.15. členom se uporablja samo v obsegu, v katerem je časovna vrednost povezana z varovano postavko (usklajena časovna vrednost).
The risk management strategy is established at the highest level at which an entity determines how it manages its risk.
Časovna vrednost opcije je povezana z varovano postavko, če so ključni pogoji opcije (kot so nominalni znesek, obdobje trajanja in podlaga) usklajeni z varovano postavko.
Risk management strategies typically identify the risks to which the entity is exposed and set out how the entity responds to them.
Zato podjetje, če ključni pogoji opcije in varovane postavke niso v celoti usklajeni, določi usklajeno časovno vrednost, tj. kolikšen del časovne vrednosti, vključene v premijo (dejanska časovna vrednost), je povezan z varovano postavko (in bi se zato moral obravnavati v skladu s 6.5.15. členom).
A risk management strategy is typically in place for a longer period and may include some flexibility to react to changes in circumstances that occur while that strategy is in place (for example, different interest rate or commodity price levels that result in a different extent of hedging).
Podjetje določi usklajeno časovno vrednost na podlagi ovrednotenja opcije, ki bi imela ključne pogoje, ki se v celoti ujemajo s ključnimi pogoji varovane postavke.
This is normally set out in a general document that is cascaded down through an entity through policies containing more specific guidelines.
Če se dejanska časovna vrednost in usklajena časovna vrednost razlikujeta, mora podjetje opredeliti znesek, ki se nabere v ločeni sestavini lastniškega kapitala, v skladu s 6.5.15. členom, kot sledi:
In contrast, the risk management objective for a hedging relationship applies at the level of a particular hedging relationship.
če je ob začetku razmerja varovanja dejanska časovna vrednost višja od usklajene časovne vrednosti, podjetje:
It relates to how the particular hedging instrument that has been designated is used to hedge the particular exposure that has been designated as the hedged item.
določi znesek, ki se nabere v ločeni sestavini lastniškega kapitala, na podlagi usklajene časovne vrednosti; in
Hence, a risk management strategy can involve many different hedging relationships whose risk management objectives relate to executing that overall risk management strategy.
obračunava razlike v spremembah poštene vrednosti med dvema časovnima vrednostma v poslovnem izidu;
an entity has a strategy of managing its interest rate exposure on debt funding that sets ranges for the overall entity for the mix between variable-rate and fixed-rate funding.
če je ob začetku razmerja varovanja dejanska časovna vrednost nižja od usklajene časovne vrednosti, podjetje določi znesek, ki se nabere v ločeni sestavini lastniškega kapitala, na podlagi nižje od kumulativnih sprememb poštene vrednosti:
The strategy is to maintain between 20 per cent and 40 per cent of the debt at fixed rates.
dejanske časovne vrednosti ali
The entity decides from time to time how to execute this strategy (ie where it positions itself within the 20 per cent to 40 per cent range for fixed-rate interest exposure) depending on the level of interest rates.
usklajene časovne vrednosti.
If interest rates are low the entity fixes the interest for more debt than when interest rates are high.
Vsak preostanek spremembe poštene vrednosti dejanske časovne vrednosti se pripozna v poslovnem izidu.
The entity's debt is CU100 of variable-rate debt of which CU30 is swapped into a fixed-rate exposure.
Za terminsko pogodbo se lahko šteje, da je povezana s časovnim obdobjem, ker njen terminski element predstavlja stroške za določeno časovno obdobje (ki je obdobje njene veljavnosti).
The entity takes advantage of low interest rates to issue an additional CU50 of debt to finance a major investment, which the entity does by issuing a fixed-rate bond.
Vendar so za namene ocenjevanja, ali se z instrumentom za varovanje pred tveganjem varuje transakcija ali na časovnem obdobju temelječa varovana postavka relevantni vidik značilnosti te varovane postavke, vključno s tem, kako in kdaj vpliva na poslovni izid.
In the light of the low interest rates, the entity decides to set its fixed interest-rate exposure to 40 per cent of the total debt by reducing by CU20 the extent to which it previously hedged its variable-rate exposure, resulting in CU60 of fixed-rate exposure.
Zato mora podjetje oceniti vrsto pred tveganjem varovane postavke (glej 6.5.16. in 6.5.15.(a) člen) na podlagi narave varovane postavke (ne glede na to, ali je razmerje varovanja varovanje denarnih tokov pred tveganjem ali varovanje poštene vrednosti pred tveganjem):
In this situation the risk management strategy itself remains unchanged.
terminski element terminske pogodbe je povezan z na transakciji temelječo varovano postavko, če je narava varovane postavke transakcija, za katero ima terminski element značilnost stroškov navedene transakcije.
However, in contrast the entity's execution of that strategy has changed and this means that, for CU20 of variable-rate exposure that was previously hedged, the risk management objective has changed (ie at the hedging relationship level).
Primer tega je, ko je terminski element povezan z varovano postavko, ki privede do pripoznanja postavke, ki pri začetnem merjenju vključuje transakcijske stroške (na primer, podjetje varuje nakup blaga, izražen v tuji valuti, ne glede na to, ali gre za napovedano transakcijo ali trdno obvezo, pred valutnim tveganjem in pri začetnem merjenju zalog upošteva transakcijske stroške).
Consequently, in this situation hedge accounting must be discontinued for CU20 of the previously hedged variable-rate exposure.
Zaradi vključitve terminskega elementa v začetno merjenje posamezne pred tveganjem varovane postavke terminski element vpliva na poslovni izid istočasno kot navedena varovana postavka.
This could involve reducing the swap position by a CU20 nominal amount but, depending on the circumstances, an entity might retain that swap volume and, for example, use it for hedging a different exposure or it might become part of a trading book.
Podobno bi podjetje, ki varuje prodajo blaga, izraženo v tuji valuti, pred valutnim tveganjem, ne glede na to, ali gre za napovedano transakcijo ali trdno obvezo, vključilo terminski element kot del stroška, povezanega z navedeno prodajo (zato bi se terminski element pripoznal v poslovnem izidu v istem obdobju kot prihodki od varovane prodaje);
Conversely, if an entity instead swapped a part of its new fixed-rate debt into a variable-rate exposure, hedge accounting would have to be continued for its previously hedged variable-rate exposure.
terminski element terminske pogodbe je povezan z na časovnem obdobju temelječo varovano postavko, če je narava varovane postavke taka, da ima terminski element značilnost stroška pridobitve zaščite pred tveganjem v določenem obdobju (vendar varovana postavka ne privede do transakcije, ki vključuje pojem stroška transakcije v skladu s točko (a)).
some exposures result from positions that frequently change, for example, the interest rate risk of an open portfolio of debt instruments.
Na primer, če se zaloge blaga varujejo pred tveganjem sprememb poštene vrednosti za obdobje šestih mesecev z uporabo terminske pogodbe za blago z ustreznim trajanjem, bi se terminski element terminske pogodbe razporedil v poslovni izid (tj. amortiziral na sistematični in racionalni podlagi) v navedenem šestmesečnem obdobju.
The addition of new debt instruments and the derecognition of debt instruments continuously change that exposure (ie it is different from simply running off a position that matures).
Drug primer je varovanje čiste finančne naložbe v posel v tujini, zavarovane za obdobje 18 mesecev z uporabo valutne terminske pogodbe, ki bi privedla do razporeditve terminskega elementa terminske pogodbe po navedenem 18-mesečnem obdobju.
This is a dynamic process in which both the exposure and the hedging instruments used to manage it do not remain the same for long.
Značilnosti pred tveganjem varovane postavke, vključno s tem, kako in kdaj varovana postavka vpliva na poslovni izid, prav tako vplivajo na obdobje, v katerem se amortizira terminski element terminske pogodbe, s katerim se varuje na časovnem obdobju temelječa varovana postavka, ki je obdobje, na katerega se nanaša terminski element.
Consequently, an entity with such an exposure frequently adjusts the hedging instruments used to manage the interest rate risk as the exposure changes.
Na primer, če se s terminsko pogodbo varuje izpostavljenost do sprememb trimesečnih obrestnih mer za trimesečno obdobje, ki se začne čez šest mesecev, se terminski element amortizira v obdobju od sedmega do devetega meseca.
For example, debt instruments with 24 months' remaining maturity are designated as the hedged item for interest rate risk for 24 months.
Obračunavanje terminskega elementa terminske pogodbe v skladu s 6.5.16. členom se uporablja tudi, če je na datum, ko se terminska pogodba določi kot instrument za varovanje pred tveganjem, terminski element enak nič.
The same procedure is applied to other time buckets or maturity periods.
V takem primeru mora podjetje pripoznati vse spremembe poštene vrednosti, ki se lahko pripišejo terminskemu elementu, v drugem vseobsegajočem donosu, čeprav je kumulativna sprememba poštene vrednosti, ki se lahko pripiše terminskemu elementu, v celotnem obdobju razmerja varovanja pred tveganjem enaka nič.
After a short period of time, the entity discontinues all, some or a part of the previously designated hedging relationships for maturity periods and designates new hedging relationships for maturity periods on the basis of their size and the hedging instruments that exist at that time.
Zato je, če je terminski element terminske pogodbe povezan z:
The discontinuation of hedge accounting in this situation reflects that those hedging relationships are established in such a way that the entity looks at a new hedging instrument and a new hedged item instead of the hedging instrument and the hedged item that were designated previously.
na transakciji temelječo varovano postavko, znesek v zvezi s terminskim elementom na koncu razmerja varovanja pred tveganjem, za katerega se prilagodi varovana postavka ali ki se prerazporedi v poslovni izid (glej 6.5.15.(b) in 6.5.16. člen), enak nič;
The risk management strategy remains the same, but there is no risk management objective that continues for those previously designated hedging relationships, which as such no longer exist.
na časovnem obdobju temelječo varovano postavko, znesek amortizacije v zvezi s terminskim elementom enak nič.
In such a situation, the discontinuation of hedge accounting applies to the extent to which the risk management objective has changed.
Obračunavanje terminskega elementa terminskih pogodb v skladu s 6.5.16. členom se uporablja samo v obsegu, v katerem je terminski element povezan z varovano postavko (usklajen terminski element).
This depends on the situation of an entity and could, for example, affect all or only some hedging relationships of a maturity period, or only part of a hedging relationship.
Terminski element terminske pogodbe je povezan z varovano postavko, če so ključni pogoji terminske pogodbe (kot so nominalni znesek, obdobje trajanja in podlaga) usklajeni z varovano postavko.
an entity has a risk management strategy whereby it manages the foreign currency risk of forecast sales and the resulting receivables.
Zato podjetje, če ključni pogoji terminske pogodbe in varovane postavke niso v celoti usklajeni, določi usklajeni terminski element, tj. kolikšen del terminskega elementa, vključenega v terminsko pogodbo (dejanski terminski element), je povezan z varovano postavko (in bi se zato moral obravnavati v skladu s 6.5.16. členom).
Within that strategy the entity manages the foreign currency risk as a particular hedging relationship only up to the point of the recognition of the receivable.
Podjetje določi usklajeni terminski element na podlagi ovrednotenja terminske pogodbe, ki bi imela ključne pogoje, ki se v celoti ujemajo s ključnimi pogoji varovane postavke.
Thereafter, the entity no longer manages the foreign currency risk on the basis of that particular hedging relationship.
Če se dejanski terminski element in usklajeni terminski element razlikujeta, mora podjetje opredeliti znesek, ki se nabere v ločeni sestavini lastniškega kapitala, v skladu s 6.5.16. členom, kot sledi:
Instead, it manages together the foreign currency risk from receivables, payables and derivatives (that do not relate to forecast transactions that are still pending) denominated in the same foreign currency.
če je ob začetku razmerja varovanja absolutni znesek dejanskega terminskega elementa višji od absolutnega zneska usklajenega terminskega elementa, podjetje:
For accounting purposes, this works as a ‘natural’ hedge because the gains and losses from the foreign currency risk on all of those items are immediately recognised in profit or loss.
opredeli znesek, ki se nabere v ločeni sestavini lastniškega kapitala, na podlagi usklajenega terminskega elementa; in
Consequently, for accounting purposes, if the hedging relationship is designated for the period up to the payment date, it must be discontinued when the receivable is recognised, because the risk management objective of the original hedging relationship no longer applies.
obračunava razlike v spremembah poštene vrednosti med dvema terminskima elementoma v poslovnem izidu;
The foreign currency risk is now managed within the same strategy but on a different basis.
če je ob začetku razmerja varovanja absolutni znesek dejanskega terminskega elementa nižji od absolutnega zneska usklajenega terminskega elementa, podjetje opredeli znesek, ki se nabere v ločeni sestavini lastniškega kapitala, na podlagi nižje od kumulativnih sprememb poštene vrednosti:
Conversely, if an entity had a different risk management objective and managed the foreign currency risk as one continuous hedging relationship specifically for that forecast sales amount and the resulting receivable until the settlement date, hedge accounting would continue until that date.
absolutnega zneska dejanskega terminskega elementa; ali
The discontinuation of hedge accounting can affect:
absolutnega zneska usklajenega terminskega elementa.
a hedging relationship in its entirety; or
Vsak preostanek spremembe poštene vrednosti dejanskega terminskega elementa se pripozna v poslovnem izidu.
a part of a hedging relationship (which means that hedge accounting continues for the remainder of the hedging relationship).
Če podjetje loči v bazičnih točkah izraženi valutni tečajni razmik od finančnega instrumenta in ga izključi iz določitve finančnega instrumenta kot instrumenta za varovanje pred tveganjem (glej 6.2.4.(b) člen), se napotki za uporabo iz B6.5.34.–B6.5.38. člena uporabljajo za takšen razmik na isti način, kot se uporabljajo za terminski element terminske pogodbe.
A hedging relationship is discontinued in its entirety when, as a whole, it ceases to meet the qualifying criteria.
Varovanje skupine postavk pred tveganjem (oddelek 6.6)
the hedging relationship no longer meets the risk management objective on the basis of which it qualified for hedge accounting (ie the entity no longer pursues that risk management objective);
Varovanje neto pozicije pred tveganjem
the hedging instrument or instruments have been sold or terminated (in relation to the entire volume that was part of the hedging relationship); or
Izpolnjevanje pogojev za obračunavanje varovanja pred tveganjem in določitev neto pozicije
there is no longer an economic relationship between the hedged item and the hedging instrument or the effect of credit risk starts to dominate the value changes that result from that economic relationship.
Neto pozicija izpolnjuje pogoje za obračunavanje varovanja pred tveganjem samo, če podjetje varuje pred tveganjem na podlagi čistih zneskov za potrebe obvladovanja tveganj.
A part of a hedging relationship is discontinued (and hedge accounting continues for its remainder) when only a part of the hedging relationship ceases to meet the qualifying criteria.
To, da podjetje varuje pred tveganji na tak način, mora biti dokazano z dejstvi (in ne samo s trditvami ali dokumentacijo).
on rebalancing of the hedging relationship, the hedge ratio might be adjusted in such a way that some of the volume of the hedged item is no longer part of the hedging relationship (see paragraph B6.5.20); hence, hedge accounting is discontinued only for the volume of the hedged item that is no longer part of the hedging relationship; or
Običajno bi to odobrilo ključno poslovodno (ravnateljsko) osebje, kot je opredeljeno v MRS 24.
when the occurrence of some of the volume of the hedged item that is (or is a component of) a forecast transaction is no longer highly probable, hedge accounting is discontinued only for the volume of the hedged item whose occurrence is no longer highly probable.
Na primer, podjetje A, katerega funkcijska valuta je njegova lokalna valuta, ima trdno obvezo, da bo plačalo 150000 TDE (tujih denarnih enot) za stroške oglaševanja čez devet mesecev, ter trdno obvezo, da bo prodalo končano blago za 150000 TDE čez 15 mesecev.
However, if an entity has a history of having designated hedges of forecast transactions and having subsequently determined that the forecast transactions are no longer expected to occur, the entity's ability to predict forecast transactions accurately is called into question when predicting similar forecast transactions.
Podjetje A sklene izvedeni finančni instrument v tuji valuti, ki bo poravnan čez devet mesecev, v skladu s katerim prejme 100 TDE in plača 70 DE.
This affects the assessment of whether similar forecast transactions are highly probable (see paragraph 6.3.3) and hence whether they are eligible as hedged items.
Podjetje A nima drugih izpostavljenosti do TDE.
An entity can designate a new hedging relationship that involves the hedging instrument or hedged item of a previous hedging relationship for which hedge accounting was (in part or in its entirety) discontinued.
Podjetje A ne obvladuje valutnega tveganja na podlagi čistih zneskov.
This does not constitute a continuation of a hedging relationship but is a restart.
Zato podjetje A ne more uporabiti obračunavanja varovanja pred tveganjem za razmerje varovanja med izvedenim finančnim instrumentom v tuji valuti in neto pozicijo v višini 100 TDE (ki jo sestavlja 150000 TDE trdne obveze za nakup, tj. storitev oglaševanja, in 149900 TDE (od 150000 TDE) trdne obveze za prodajo) za obdobje devet mesecev.
a hedging instrument experiences such a severe credit deterioration that the entity replaces it with a new hedging instrument.
Če pa bi podjetje A obvladovalo valutno tveganje na podlagi čistih zneskov in ne bi sklenilo izvedenega finančnega instrumenta v tuji valuti (ker ta povečuje njegovo izpostavljenost valutnemu tveganju in je ne zmanjšuje), bi bilo podjetje devet mesecev v naravni varovani poziciji.
This means that the original hedging relationship failed to achieve the risk management objective and is hence discontinued in its entirety.
Običajno se ta varovana pozicija ne bi odražala v računovodskih izkazih, ker bi se transakcije pripoznale v različnih poročevalskih obdobjih v prihodnosti.
The new hedging instrument is designated as the hedge of the same exposure that was hedged previously and forms a new hedging relationship.
Za v celoti izravnano neto pozicijo bi se lahko obračunavalo varovanje pred tveganjem samo, če so izpolnjeni pogoji iz 6.6.6. člena.
Hence, the changes in the fair value or the cash flows of the hedged item are measured starting from, and by reference to, the date of designation of the new hedging relationship instead of the date on which the original hedging relationship was designated.
Kadar se skupina postavk, ki tvorijo neto pozicijo, določi kot pred tveganjem varovana postavka, mora podjetje kot tako določiti celotno skupino postavk, ki vsebuje postavke, ki lahko tvorijo neto pozicijo.
a hedging relationship is discontinued before the end of its term.
Podjetje za varovano postavko ne sme določiti nespecifičnega abstraktnega zneska neto pozicije.
The hedging instrument in that hedging relationship can be designated as the hedging instrument in another hedging relationship (for example, when adjusting the hedge ratio on rebalancing by increasing the volume of the hedging instrument or when designating a whole new hedging relationship).
Na primer, podjetje ima skupino trdnih obvez za prodajo čez devet mesecev v znesku 100 TDE in skupino trdnih obvez za nakup čez 18 mesecev v znesku 120 TDE.
An option can be considered as being related to a time period because its time value represents a charge for providing protection for the option holder over a period of time.
Podjetje ne sme določiti abstraktnega zneska neto pozicije do višine 20 TDE.
However, the relevant aspect for the purpose of assessing whether an option hedges a transaction or time-period related hedged item are the characteristics of that hedged item, including how and when it affects profit or loss.
Namesto tega mora določiti bruto znesek nakupov in bruto znesek prodaj, ki skupaj privedejo do pred tveganjem varovane neto pozicije.
Hence, an entity shall assess the type of hedged item (see paragraph 6.5.15(a)) on the basis of the nature of the hedged item (regardless of whether the hedging relationship is a cash flow hedge or a fair value hedge):
Podjetje mora določiti bruto pozicije, ki povzročijo neto pozicijo, tako da lahko izpolnjuje zahteve za obračunavanje za razmerja varovanja, ki izpolnjujejo pogoje.