natgillin/translations-raw huggingface dataset:
An asset that represents a lessee's right to use an underlying asset for the lease term.
sredstvo, ki predstavlja pravico do uporabe
short-term lease
Sredstvo, ki predstavlja najemnikovo pravico do uporabe sredstva, ki je predmet najema, med trajanjem najema.
A lease that, at the commencement date, has a lease term of 12 months or less.
kratkoročni najem
A lease that contains a purchase option is not a short-term lease.
Najem, ki ima na datum začetka najema trajanje najema največ 12 mesecev.
sublease
Najem z možnostjo nakupa se ne šteje za kratkoročni najem.
A transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in effect.
podnajem
underlying asset
Transakcija, pri kateri najemnik (posredni najemodajalec) da sredstvo, ki je predmet najema, ponovno v najem tretji osebi, najem („glavni najem“) med glavnim najemodajalcem in najemnikom pa ostaja nespremenjen.
An asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
sredstvo, ki je predmet najema
unearned finance income
Sredstvo, ki je predmet najema in za katerega je najemodajalec podelil najemniku pravico do uporabe.
The difference between:
nezasluženi finančni prihodki
the gross investment in the lease; and
Razlika med:
the net investment in the lease.
kosmato naložbo v najem in
unguaranteed residual value
čisto naložbo v najem.
That portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor.
nezajamčena preostala vrednost
variable lease payments
Tisti del preostale vrednosti sredstva, ki je predmet najema, za katerega ni zajamčeno, da ga bo najemodajalec realiziral, oziroma to jamči samo oseba, ki je povezana z najemodajalcem.
The portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.
spremenljive najemnine
Terms defined in other Standards and used in this Standard with the same meaning
Tisti del najemnikovih plačil najemodajalcu za pravico do uporabe sredstva, ki je predmet najema, med trajanjem najema, ki se spreminja zaradi sprememb dejstev ali okoliščin, do katerih prihaja po datumu začetka najema, razen potekanja časa.
contract
Pojmi, ki so opredeljeni v drugih standardih in se v tem standardu uporabljajo v enakem pomenu
An agreement between two or more parties that creates enforceable rights and obligations.
pogodba
useful life
Dogovor med dvema ali več strankami, s katerim se ustvarijo izvršljive pravice in dolžnosti.
The period over which an asset is expected to be available for use by an entity; or the number of production or similar units expected to be obtained from an asset by an entity.
doba koristnosti
Appendix B
obdobje, v katerem je pričakovati, da bo sredstvo na voljo podjetju za uporabo; ali število proizvodnih ali podobnih enot, za katere je pričakovati, da jih bo podjetje proizvedlo z uporabo sredstva.
Application guidance
Priloga B
It describes the application of paragraphs 1–103 and has the same authority as the other parts of the Standard.
Napotki za uporabo
Portfolio application
Opisuje uporabo 1.–103. člena in ima enako veljavo kot drugi deli standarda.
B1 This Standard specifies the accounting for an individual lease.
Uporaba portfelja
However, as a practical expedient, an entity may apply this Standard to a portfolio of leases with similar characteristics if the entity reasonably expects that the effects on the financial statements of applying this Standard to the portfolio would not differ materially from applying this Standard to the individual leases within that portfolio.
B1 Ta standard določa računovodenje posameznega najema.
If accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio.
Podjetje pa lahko kot praktično rešitev ta standard uporabi za portfelj najemov s podobnimi značilnostmi, če utemeljeno pričakuje, da uporaba tega standarda za portfelj na računovodske izkaze ne bo vplivala bistveno drugače od uporabe tega standarda na posamezne najeme v portfelju.
Combination of contracts
Podjetje pri računovodenju za portfelj uporablja ocene in predpostavke, ki odražajo velikost in sestavo portfelja.
B2 In applying this Standard, an entity shall combine two or more contracts entered into at or near the same time with the same counterparty (or related parties of the counterparty), and account for the contracts as a single contract if one or more of the following criteria are met:
Združitev pogodb
the contracts are negotiated as a package with an overall commercial objective that cannot be understood without considering the contracts together;
B2 Podjetje pri uporabi tega standarda združi dve ali več pogodb, ki jih je sklenilo ob istem času ali približno ob istem času z isto nasprotno stranko (ali njenimi povezanimi strankami), in jih obravnava kot eno samo pogodbo, če je izpolnjeno eno ali več od naslednjih meril:
the amount of consideration to be paid in one contract depends on the price or performance of the other contract; or
pogodbe so sklenjene v svežnju s splošnim komercialnim ciljem, ki ga ni mogoče razumeti, ne da bi se pogodbe obravnavale skupaj;
the rights to use underlying assets conveyed in the contracts (or some rights to use underlying assets conveyed in each of the contracts) form a single lease component as described in paragraph B32.
znesek nadomestila za plačilo v eni od pogodb je odvisen od cene ali izpolnitve druge pogodbe ali
Recognition exemption: leases for which the underlying asset is of low value (paragraphs 5–8)
pravice do uporabe sredstev, ki so predmet najema, prenesene s pogodbami (ali nekatere od pravic do uporabe sredstev, ki so predmet najema, prenesene z vsako od pogodb), tvorijo eno samo najemno sestavino iz B32. člena.
B3 Except as specified in paragraph B7, this Standard permits a lessee to apply paragraph 6 to account for leases for which the underlying asset is of low value.
Izvzetje iz pripoznanja: najemi, pri katerih je sredstvo, ki je predmet najema, majhne vrednosti (5.–8. člen)
A lessee shall assess the value of an underlying asset based on the value of the asset when it is new, regardless of the age of the asset being leased.
B3 Ta standard najemniku dovoljuje obravnavati najeme, pri katerih je sredstvo, ki je predmet najema, majhne vrednosti, z uporabo 6. člena, razen če veljajo določbe iz B7. člena.
B4 The assessment of whether an underlying asset is of low value is performed on an absolute basis.
Najemnik vrednost sredstva, ki je predmet najema, oceni na podlagi vrednosti novega sredstva, ne glede na starost sredstva, ki se najema.
Leases of low-value assets qualify for the accounting treatment in paragraph 6 regardless of whether those leases are material to the lessee.
B4 Ali gre za sredstvo, ki je predmet najema, majhne vrednosti, se ocenjuje na absolutni podlagi.
The assessment is not affected by the size, nature or circumstances of the lessee.
Pri najemih sredstev majhne vrednosti se lahko uporabi računovodska obravnava iz 6. člena ne glede na to, ali so ti najemi za najemnika pomembni.
Accordingly, different lessees are expected to reach the same conclusions about whether a particular underlying asset is of low value.
Najemnikova velikost, narava ali položaj ne vpliva na oceno.
B5 An underlying asset can be of low value only if:
Zato je pričakovati, da bodo pri različnih najemih glede tega, ali gre pri določenem sredstvu, ki je predmet najema, za sredstvo majhne vrednosti, veljale enake ugotovitve.
the lessee can benefit from use of the underlying asset on its own or together with other resources that are readily available to the lessee; and
B5 Sredstvo, ki je predmet najema, je lahko majhne vrednosti le, če:
For example, leases of cars would not qualify as leases of low-value assets because a new car would typically not be of low value.
B7 Če da najemnik sredstvo v podnajem ali pričakuje, da ga bo dal v podnajem, se glavni najem ne šteje za najem sredstva majhne vrednosti.
B7 If a lessee subleases an asset, or expects to sublease an asset, the head lease does not qualify as a lease of a low-value asset.
B8 Sredstva, ki so predmet najema, majhne vrednosti so lahko na primer tablični in osebni računalniki, malo pisarniško pohištvo in telefoni.
B8 Examples of low-value underlying assets can include tablet and personal computers, small items of office furniture and telephones.
Identificiranje najema (9.–11. člen)
Identifying a lease (paragraphs 9–11)
B9 Podjetje pri ocenjevanju, ali se s pogodbo za določeno obdobje prenaša pravica do uporabe identificiranega sredstva (glej B13.–B20. člen), oceni, ali ima stranka v celotnem obdobju uporabe hkrati:
B9 To assess whether a contract conveys the right to control the use of an identified asset (see paragraphs B13–B20) for a period of time, an entity shall assess whether, throughout the period of use, the customer has both of the following:
pravico pridobiti vse pomembne gospodarske koristi od uporabe identificiranega sredstva (kot je opisano v B21.–B23. členu) in
the right to obtain substantially all of the economic benefits from use of the identified asset (as described in paragraphs B21–B23); and
pravico usmerjati uporabo identificiranega sredstva (kot je opisano v B24.–B30. členu).
the right to direct the use of the identified asset (as described in paragraphs B24–B30).
B10 Če ima stranka pravico do obvladovanja uporabe identificiranega sredstva samo za del trajanja pogodbe, pogodba vsebuje najem za ta del trajanja pogodbe.
B10 If the customer has the right to control the use of an identified asset for only a portion of the term of the contract, the contract contains a lease for that portion of the term.
B11 Pogodba za prejem blaga ali storitev se lahko sklene s skupnim aranžmajem ali v imenu skupnega aranžmaja, kot je opredeljeno v MSRP 11 Skupni aranžmaji.
B11 A contract to receive goods or services may be entered into by a joint arrangement, or on behalf of a joint arrangement, as defined in IFRS 11 Joint Arrangements.
V tem primeru se skupni aranžma šteje za stranko v pogodbi.
In this case, the joint arrangement is considered to be the customer in the contract.
Glede na to podjetje pri ocenjevanju, ali taka pogodba vsebuje najem, oceni, ali ima skupni aranžma pravico do obvladovanja identificiranega sredstva skozi celotno obdobje uporabe.
Accordingly, in assessing whether such a contract contains a lease, an entity shall assess whether the joint arrangement has the right to control the use of an identified asset throughout the period of use.
B12 Podjetje oceni, ali pogodba vsebuje najem, za vsako potencialno ločeno najemno sestavino.
B12 An entity shall assess whether a contract contains a lease for each potential separate lease component.
Napotki za ločene najemne sestavine so v B32. členu.
Refer to paragraph B32 for guidance on separate lease components.
Identificirano sredstvo
Identified asset
B13 Sredstvo se običajno šteje za identificirano, če je izrecno določeno v pogodbi.
B13 An asset is typically identified by being explicitly specified in a contract.
Lahko pa se identificira tudi tako, da se implicitno določi takrat, ko se da sredstvo stranki na razpolago za uporabo.
However, an asset can also be identified by being implicitly specified at the time that the asset is made available for use by the customer.
Materialne pravice do zamenjave
Substantive substitution rights
B14 Tudi če je sredstvo identificirano, stranka nima pravice do uporabe identificiranega sredstva, če ima dobavitelj skozi celotno obdobje uporabe materialno pravico do zamenjave sredstva.
B14 Even if an asset is specified, a customer does not have the right to use an identified asset if the supplier has the substantive right to substitute the asset throughout the period of use.
Dobaviteljeva pravica do zamenjave sredstva se šteje za materialno samo, če sta izpolnjena naslednja pogoja:
A supplier's right to substitute an asset is substantive only if both of the following conditions exist:
dobavitelj ima dejansko možnost zamenjave alternativnih sredstev skozi celotno obdobje uporabe (na primer stranka dobavitelju ne more preprečiti, da bi zamenjal sredstvo, alternativna sredstva so dobavitelju vedno na voljo ali pa jih lahko priskrbi v razumnem obdobju) in
the supplier has the practical ability to substitute alternative assets throughout the period of use (for example, the customer cannot prevent the supplier from substituting the asset and alternative assets are readily available to the supplier or could be sourced by the supplier within a reasonable period of time); and
dobavitelj bi imel od uveljavitve svoje pravice do zamenjave sredstva gospodarsko korist (tj. pričakovati je, da bodo gospodarske koristi, povezane z zamenjavo sredstva, večje od stroškov, povezanih z zamenjavo sredstva).
the supplier would benefit economically from the exercise of its right to substitute the asset (ie the economic benefits associated with substituting the asset are expected to exceed the costs associated with substituting the asset).
B15 Če ima dobavitelj pravico ali obvezo zamenjave sredstva samo na določen datum, od določenega datuma ali ob nastopu določenega dogodka, dobaviteljeva pravica zamenjave ni materialna, ker nima dejanske možnosti, da bi alternativna sredstva zamenjal skozi celotno obdobje uporabe.
B15 If the supplier has a right or an obligation to substitute the asset only on or after either a particular date or the occurrence of a specified event, the supplier's substitution right is not substantive because the supplier does not have the practical ability to substitute alternative assets throughout the period of use.
B16 Ocena podjetja, ali gre pri dobaviteljevi pravici do zamenjave za materialno pravico, temelji na dejstvih in okoliščinah ob sklenitvi pogodbe, v njej pa se ne upoštevajo prihodnji dogodki, za katere se ob začetku veljavnosti pogodbe šteje, da ni verjetno, da bi se zgodili.
B16 An entity's evaluation of whether a supplier's substitution right is substantive is based on facts and circumstances at inception of the contract and shall exclude consideration of future events that, at inception of the contract, are not considered likely to occur.
Nekaj primerov prihodnjih dogodkov, za katere se ob sklenitvi pogodbe šteje, da ni verjetno, da bi se zgodili, in se zato ne upoštevajo pri oceni:
Examples of future events that, at inception of the contract, would not be considered likely to occur and, thus, should be excluded from the evaluation include:
dogovor s prihodnjo stranko, da bo za uporabo sredstva plačala najemnino, ki je višja od tržne;
an agreement by a future customer to pay an above market rate for use of the asset;
uvedba nove tehnologije, ki ob sklenitvi pogodbe še ni v veliki meri razvita;
the introduction of new technology that is not substantially developed at inception of the contract;
bistvena razlika med strankino uporabo sredstva ali gospodarsko učinkovitostjo in uporabo ali učinkovitostjo, ki je verjetna ob sklenitvi pogodbe, in
a substantial difference between the customer's use of the asset, or the performance of the asset, and the use or performance considered likely at inception of the contract; and
bistvena razlika med tržno ceno sredstva med obdobjem uporabe in njegovo tržno ceno, ki je verjetna ob sklenitvi pogodbe.
a substantial difference between the market price of the asset during the period of use, and the market price considered likely at inception of the contract.
B17 Če se sredstvo nahaja v strankinih prostorih ali drugje, so stroški, povezani z zamenjavo, na splošno višji, kot bi bili, če bi se sredstvo nahajalo v dobaviteljevih prostorih, zato je v takem primeru verjetneje, da bodo presegali koristi, povezane z zamenjavo sredstva.
B17 If the asset is located at the customer's premises or elsewhere, the costs associated with substitution are generally higher than when located at the supplier's premises and, therefore, are more likely to exceed the benefits associated with substituting the asset.
B18 Dobaviteljeva pravica ali obveza zamenjave sredstva zaradi popravila ali vzdrževanja, če sredstvo ne deluje pravilno ali če je na voljo tehnična posodobitev, ne pomeni, da stranka nima pravice do uporabe identificiranega sredstva.
B18 The supplier's right or obligation to substitute the asset for repairs and maintenance, if the asset is not operating properly or if a technical upgrade becomes available does not preclude the customer from having the right to use an identified asset.
B19 Če stranka ne more takoj ugotoviti, ali ima dobavitelj materialno pravico do zamenjave, za vsako pravico do zamenjave domneva, da ni materialna.
B19 If the customer cannot readily determine whether the supplier has a substantive substitution right, the customer shall presume that any substitution right is not substantive.
Deli sredstev
Portions of assets
B20 Zmogljivostni del sredstva se šteje za identificirano sredstvo, če je fizično ločen (na primer tla zgradbe).
B20 A capacity portion of an asset is an identified asset if it is physically distinct (for example, a floor of a building).
Zmogljivostni ali kakšen drug del sredstva, ki ni fizično ločen (na primer zmogljivostni del optičnega kabla) ni identificirano sredstvo, razen če predstavlja skoraj vso zmogljivost sredstva in stranki s tem omogoča, da pridobi skoraj vse gospodarske koristi od uporabe sredstva.
A capacity or other portion of an asset that is not physically distinct (for example, a capacity portion of a fibre optic cable) is not an identified asset, unless it represents substantially all of the capacity of the asset and thereby provides the customer with the right to obtain substantially all of the economic benefits from use of the asset.
Pravica do pridobitve gospodarskih koristi od uporabe
Right to obtain economic benefits from use
B21 Da bi stranka lahko obvladovala uporabo identificiranega sredstva, mora imeti pravico do pridobitve vseh pomembnih gospodarskih koristi od uporabe sredstva skozi celotno obdobje uporabe (na primer z izključno pravico do uporabe sredstva skozi to obdobje).
B21 To control the use of an identified asset, a customer is required to have the right to obtain substantially all of the economic benefits from use of the asset throughout the period of use (for example, by having exclusive use of the asset throughout that period).
Stranka lahko pridobi gospodarske koristi od uporabe sredstvaneposredno ali posredno na različne načine, kot je uporaba ali imetništvo sredstva ali dajanje sredstva v podnajem.
A customer can obtain economic benefits from use of an asset directly or indirectlyin many ways, such as by using, holding or sub-leasing the asset.
Med gospodarskimi koristmi od uporabe sredstva so njegovi glavni in stranski proizvodi (vključno z morebitnimi denarnimi tokovi, ki izhajajo iz njih) ter druge gospodarske koristi od uporabe sredstva, ki bi jih bilo mogoče uresničiti v komercialnem poslu s tretjo osebo.
The economic benefits from use of an asset include its primary output and by-products (including potential cash flows derived from these items), and other economic benefits from using the asset that could be realised from a commercial transaction with a third party.
B22 Podjetje pri ocenjevanju pravice do pridobitve vseh pomembnih gospodarskih koristi od uporabe sredstva upošteva vse gospodarske koristi, ki izhajajo iz uporabe sredstva v opredeljenem obsegu strankine pravice do uporabe sredstva (glej B30. člen).
B22 When assessing the right to obtain substantially all of the economic benefits from use of an asset, an entity shall consider the economic benefits that result from use of the asset within the defined scope of a customer's right to use the asset (see paragraph B30).
Na primer:
For example:
če je uporaba motornega vozila v obdobju uporabe s pogodbo omejena samo na določeno ozemlje, podjetje upošteva samo gospodarske koristi od uporabe motornega vozila na tem ozemlju in ne drugod;
if a contract limits the use of a motor vehicle to only one particular territory during the period of use, an entity shall consider only the economic benefits from use of the motor vehicle within that territory, and not beyond.
če je v pogodbi določeno, da lahko stranka med obdobjem uporabe z motornim vozilom prevozi samo določeno število kilometrov, podjetje upošteva samo gospodarske koristi od uporabe motornega vozila v okviru dovoljenega števila prevoženih kilometrov in ne v številu, ki ga presega.
if a contract specifies that a customer can drive a motor vehicle only up to a particular number of miles during the period of use, an entity shall consider only the economic benefits from use of the motor vehicle for the permitted mileage, and not beyond.
B23 Če se v pogodbi zahteva, da stranka dobavitelju ali kakšni drugi osebi izplača del denarnih tokov, ki izhajajo iz uporabe sredstva, kot nadomestilo, se denarni tokovi, izplačani kot nadomestilo, štejejo za del gospodarskih koristi, ki jih stranka pridobi od uporabe sredstva.
B23 If a contract requires a customer to pay the supplier or another party a portion of the cash flows derived from use of an asset as consideration, those cash flows paid as consideration shall be considered to be part of the economic benefits that the customer obtains from use of the asset.
Na primer, če mora stranka dobavitelju kot nadomestilo za uporabo prostora za prodajo na drobno plačati določen odstotek prihodkov od prodaje na tem prostoru, ta zahteva ne pomeni, da stranka nima pravice do pridobitve bolj ali manj vseh pomembnih gospodarskih koristi od uporabe tega prostora za prodajo na drobno.
For example, if the customer is required to pay the supplier a percentage of sales from use of retail space as consideration for that use, that requirement does not prevent the customer from having the right to obtain substantially all of the economic benefits from use of the retail space.
Denarni tokovi iz te prodaje se namreč štejejo za gospodarske koristi, ki jih stranka pridobi od uporabe prostora za prodajo na drobno, pri čemer del teh koristi plača dobavitelju kot nadomestilo za pravico do uporabe tega prostora.
This is because the cash flows arising from those sales are considered to be economic benefits that the customer obtains from use of the retail space, a portion of which it then pays to the supplier as consideration for the right to use that space.
Pravica do usmerjanja uporabe
Right to direct the use
B24 Stranka ima pravico do usmerjanja uporabe identificiranega sredstva skozi celotno obdobje uporabe samo, če:
B24 A customer has the right to direct the use of an identified asset throughout the period of use only if either:
ima skozi celotno obdobje uporabe pravico usmerjati način in namen uporabe sredstva (kot je opisano v B25.–B30. členu), ali
the customer has the right to direct how and for what purpose the asset is used throughout the period of use (as described in paragraphs B25–B30); or
so pomembne odločitve o načinu in namenu uporabe sredstva določene vnaprej in:
the relevant decisions about how and for what purpose the asset is used are predetermined and:
ima stranka skozi celotno obdobje uporabe pravico upravljati sredstvo (ali usmerjati druge, da upravljajo sredstvo tako, kot določi ona), ne da bi imel dobavitelj pravico spreminjati ta navodila za delovanje, ali
the customer has the right to operate the asset (or to direct others to operate the asset in a manner that it determines) throughout the period of use, without the supplier having the right to change those operating instructions; or
je stranka zasnovala sredstvo (ali določene vidike sredstva) tako, da je z zasnovo vnaprej določila način in namen uporabe sredstva skozi celotno obdobje uporabe.
the customer designed the asset (or specific aspects of the asset) in a way that predetermines how and for what purpose the asset will be used throughout the period of use.
Način in namen uporabe sredstva