natgillin/translations-raw huggingface dataset:
B27 In accordance with paragraph 40(a), the sensitivity of profit or loss (that arises, for example, from instruments measured at fair value through profit or loss) is disclosed separately from the sensitivity of other comprehensive income (that arises, for example, from investments in equity instruments whose changes in fair value are presented in other comprehensive income).
C30 6. člen se spremeni tako, da se glasi, kot sledi, in doda se 29.B člen:
C16 Appendix D is deleted.
Stroški izposojanja lahko vključujejo:
Financial Instruments (issued November 2009)
odhodke za obresti, izračunane z uporabo metode efektivnih obresti, kot je opisana v MSRP 9;
C17 Paragraph 8.1.1 is amended to read as follows:
MRS 28
IFRS 9 as issued in July 2014 superseded this Standard.
Finančne naložbe v pridružena podjetja in skupne podvige
An entity shall apply IFRS 9 as issued in July 2014 for annual periods beginning on or after 1 January 2018.
C31 40.–42. člen se spremenijo tako, da se glasijo, kot sledi, in dodajo se 41.A–41.C ter 45.A člen:
However, for annual periods beginning before 1 January 2018, an entity may elect to apply this Standard if, and only if, the entity's date of initial application is before 1 February 2015.
Po uporabi kapitalske metode, vključno s pripoznanjem izgub pridruženega podjetja ali skupnega podviga v skladu z 38. členom, podjetje uporabi 41.A–41.C člen, da ugotovi, ali obstajajo objektivni dokazi, da je njegova čista finančna naložba v pridruženo podjetje ali skupni podvig oslabljena.
If an entity elects to apply this Standard it shall disclose that fact and at the same time apply the amendments in Appendix C.
Podjetje uporablja zahteve glede oslabitev iz MSRP 9 za druge deleže v pridruženem podjetju ali skupnem podvigu, ki spadajo v področje uporabe MSRP 9 in ki ne predstavljajo dela čiste finančne naložbe.
Financial Instruments (issued October 2010)
Čista finančna naložba v pridruženo podjetje ali skupni podvig je oslabljena in do izgub zaradi oslabitve pride samo, če obstajajo objektivni dokazi o oslabitvi zaradi dogodka ali dogodkov, ki so nastopili po začetnem pripoznanju čiste finančne naložbe („škodni dogodek“) in vplivajo na ocenjene prihodnje denarne tokove iz čiste finančne naložbe, ki jih je možno zanesljivo oceniti.
C18 Paragraphs 7.1.1 and 7.3.2 are amended to read as follows, and paragraph 7.1.1 A is added:
Enkratnega, ločenega dogodka, ki je povzročil oslabitev, se morda ne da identificirati.
An entity shall apply IFRS 9 as issued in July 2014 for annual periods beginning on or after 1 January 2018.
Bolj verjetno je, da je oslabitev povzročilo več dogodkov skupaj.
However, for annual periods beginning before 1 January 2018, an entity may elect to apply this Standard if, and only if, the entity's date of initial application is before 1 February 2015.
Izgube, pričakovane kot posledica prihodnjih dogodkov, ne glede na to, kako verjetne so, se ne pripoznajo.
If an entity elects to apply this Standard and has not already applied IFRS 9 issued in 2009, it must apply all of the requirements in this Standard at the same time (but see also paragraphs 7.1.1 A and 7.3.2).
Med nepristranske dokaze o oslabitvi čiste finančne naložbe spadajo splošno dostopne informacije, ki jih pridobi podjetje in ki se nanašajo na:
If an entity applies this Standard, it shall disclose that fact and at the same time apply the amendments in Appendix C.
pomembne finančne težave pridruženega podjetja ali skupnega podviga;
A Despite the requirements in paragraph 7.1.1, for annual periods beginning before 1 January 2018, an entity may elect to apply the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c), 5.7.7–5.7.9, 7.2.13 and B5.7.5–B5.7.20 without applying the other requirements in this Standard.
kršitev pogodbe, kot je neizvajanje ali zamujanje s plačili s strani pridruženega podjetja ali skupnega podviga;
If an entity elects to apply only those paragraphs, it shall disclose that fact and provide on an ongoing basis the disclosures set out in paragraphs 10–11 of IFRS 7 (as amended by this Standard).
koncesijo, ki jo podjetje iz gospodarskih ali pravnih razlogov podeli pridruženemu podjetju ali skupnemu podvigu, ki ima finančne težave, in ki je podjetje sicer ne bi dalo;
This Standard supersedes IFRS 9 issued in 2009.
verjetnost, da bo pridruženo podjetje ali skupni podvig šel v stečaj ali drugo vrsto finančne reorganizacije; ali
However, for annual periods beginning before 1 January 2018, an entity may elect to apply IFRS 9 issued in 2009 if, and only if, the entity's date of initial application is before 1 February 2015.
izginotje delujočega trga za čisto finančno naložbo zaradi finančnih težav pridruženega podjetja ali skupnega podviga.
IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39)
Izginotje delujočega trga, ker se s kapitalskimi ali finančnimi instrumenti pridruženega podjetja ali skupnega podviga ne trguje več na borzi, ni dokaz o oslabitvi.
C19 Paragraphs 7.1.1, 7.1.2 and 7.3.2 are amended to read as follows:
Poslabšanje bonitetne ocene pridruženega podjetja ali skupnega podviga ali znižanje poštene vrednosti pridruženega podjetja ali skupnega podviga samo po sebi še ni dokaz o oslabitvi, vendar pa je lahko dokaz o oslabitvi, če se upošteva skupaj z drugimi informacijami.
If an entity elects to apply this Standard, it must apply all of the requirements in this Standard at the same time (but see also paragraphs 7.1.1 A and 7.2.16).
Poleg naštetih vrst dogodkov iz 41.A člena nepristranski dokazi o oslabitvi čiste finančne naložbe v kapitalske instrumente pridruženega podjetja ali skupnega podviga vključujejo tudi informacije o pomembnih spremembah z neugodnim učinkom, do katerih je prišlo v tehnološkem, tržnem, gospodarskem ali pravnem okolju, v katerem posluje pridruženo podjetje ali skupni podvig, in ki nakazujejo, da vrednosti finančne naložbe v kapitalski instrument morda ne bo mogoče povrniti.
If an entity applies this Standard, it shall disclose that fact and at the same time apply the amendments in Appendix C.
Pomembno in dolgotrajnejše zmanjšanje poštene vrednosti finančne naložbe v kapitalski instrument pod njeno vrednost je prav tako nepristranski dokaz o oslabitvi.
Despite the requirements in paragraph 7.1.1, for annual periods beginning before 1 January 2018, an entity may elect to apply the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c), 5.7.7–5.7.9, 7.2.13 and B5.7.5–B5.7.20 without applying the other requirements in this Standard.
Ker dobro ime, ki je del knjigovodske vrednosti čiste finančne naložbe v pridruženo podjetje ali skupni podvig, ni ločeno pripoznano, se ne preveri ločeno glede oslabitve z uporabo zahtev za preizkus glede oslabitve dobrega imena iz MRS 36 Oslabitev sredstev.
If an entity elects to apply only those paragraphs, it shall disclose that fact and provide on an ongoing basis the disclosures set out in paragraphs 10–11 of IFRS 7 (as amended by IFRS 9, issued in October 2010).
Namesto tega se celotna knjigovodska vrednost naložbe preveri glede oslabitve v skladu z MRS 36 kot eno samo sredstvo, in sicer tako, da se njena nadomestljiva vrednost (vrednost pri uporabi in poštena vrednost, zmanjšana za stroške prodaje, pri čemer se upošteva višja od obeh vrednosti) primerja z njeno knjigovodsko vrednostjo, vedno kadar je na podlagi 41.A–41.C člena videti, da je naložba morda oslabljena.
This Standard supersedes IFRS 9 issued in 2009 and IFRS 2009 issued in 2010.
Izguba zaradi oslabitve, pripoznana v navedenih okoliščinah, se ne razporedi nobenemu sredstvu, vključno z dobrim imenom, ki je del knjigovodske vrednosti naložbe v pridruženo podjetje ali skupni podvig.
However, for annual periods beginning before 1 January 2018, an entity may elect to apply IFRS 9 issued in 2009 or IFRS 9 issued in 2010 if, and only if, the entity's date of initial application is before 1 February 2015.
Skladno s tem se vsaka razveljavitev te izgube zaradi oslabitve pripozna v skladu z MRS 36, če se nadomestljiva vrednost čiste finančne naložbe naknadno poveča.
IFRS 13
Pri ugotavljanju vrednosti pri uporabi, ki jo ima čista finančna naložba, podjetje oceni:
Fair Value Measurement
svoj delež v sedanji vrednosti ocenjenih prihodnjih denarnih tokov, za katere se pričakuje, da jih bo ustvarilo pridruženo podjetje ali skupni podvig, vključno z denarnimi tokovi iz poslovanja pridruženega podjetja ali skupnega podviga in izkupički pri končni odtujitvi finančne naložbe; ali
C20 Paragraph 52 is amended to read as follows:
sedanjo vrednost ocenjenih prihodnjih denarnih tokov, ki se pričakujejo iz dividend na finančno naložbo in iz njene končne odtujitve.
The exception in paragraph 48 applies only to financial assets, financial liabilities and other contracts within the scope of IFRS 9 Financial Instruments (or IAS 39 Financial Instruments: Recognition and Measurement, if IFRS 9 has not yet been adopted).
Ob ustreznih predpostavkah je izid obeh metod enak.
The references to financial assets and financial liabilities in paragraphs 48–51 and 53–56 should be read as applying to all contracts within the scope of, and accounted for in accordance with, IFRS 9 (or IAS 39, if IFRS 9 has not yet been adopted), regardless of whether they meet the definitions of financial assets or financial liabilities in IAS 32 Financial Instruments: Presentation.
Z MSRP 9, kot je bil izdan julija 2014, so bili spremenjeni 40.–42. člen in dodani 41.A–41.C člen.
C21 In Appendix C, paragraph C5 is added:
MRS 32
C5 IFRS 9, as issued in July 2014, amended paragraph 52.
Finančni instrumenti: predstavljanje
IAS 1
C32 [Ne velja za zahteve.]
Presentation of Financial Statements
C33 3., 4., 8., 12., 23., 31., 42. in 96.C člen se spremenijo tako, da se glasijo, kot sledi, izbrišejo se 97.F, 97.H in 97.P člen ter doda 97.R člen:
C22 In paragraph 7, the definition of ‘other comprehensive income’ and paragraphs 68, 71, 82, 93, 95, 96, 106 and 123 are amended to read as follows, paragraphs 139E, 139G and 139M are deleted and paragraph 139O is added:
Načela v tem standardu dopolnjujejo načela za pripoznavanje in merjenje finančnih sredstev in finančnih obveznosti v MSRP 9 Finančni instrumenti ter za razkrivanje informacij o njih v MSRP 7 Finančni instrumenti: razkritja.
The following terms are used in this Standard with the meanings specified:
Vendar MSRP 10, MRS 27 ali MRS 28 v nekaterih primerih od podjetja zahtevajo ali mu dopuščajo obračunavanje deleža v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MSRP 9; v takih primerih podjetja uporabljajo zahteve iz tega standarda.
Other comprehensive income comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs.
Podjetja morajo uporabljati ta standard tudi za vse izvedene finančne instrumente, povezane z deleži v odvisnih podjetjih, pridruženih podjetjih ali v skupnih podvigih.
The components of other comprehensive income include:
Vendar se ta standard uporablja za izvedene finančne instrumente, ki so vgrajeni v zavarovalne pogodbe, če MSRP 9 zahteva, da jih podjetje obračunava ločeno.
gains and losses from investments in equity instruments designated at fair value through other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9 Financial Instruments;
Poleg tega mora izdajatelj ta standard uporabljati za pogodbe o finančnem poroštvu, če za pripoznavanje in merjenje pogodb uporablja MSRP 9; vendar mora izdajatelj uporabljati MSRP 4, če se v skladu s 4.(d) členom MSRP 4 odloči uporabljati MSRP 4 za pripoznavanje in merjenje pogodb.
(da) gains and losses on financial assets measured at fair value through other comprehensive income in accordance with paragraph 4.1.2 A of IFRS 9.
finančne instrumente, ki spadajo v področje uporabe MSRP 4, ker vsebujejo element diskrecijske udeležbe.
the effective portion of gains and losses on hedging instruments in a cash flow hedge and the gains and losses on hedging instruments that hedge investments in equity instruments measured at fair value through other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9 (see Chapter 6 of IFRS 9);
Izdajatelj teh instrumentov je oproščen uporabe 15.–32. člena in AG25.–AG35. člena tega standarda za te elemente v zvezi z razlikovanjem med finančnimi obveznostmi in kapitalskimi instrumenti.
for particular liabilities designated as at fair value through profit or loss, the amount of the change in fair value that is attributable to changes in the liability's credit risk (see paragraph 5.7.7 of IFRS 9);
Vendar pa za te instrumente veljajo vse ostale zahteve iz tega standarda.
changes in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value (see Chapter 6 of IFRS 9);
Ta standard velja tudi za izvedene finančne instrumente, ki so vgrajeni v take instrumente (glej MSRP 9).
changes in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element, and changes in the value of the foreign currency basis spread of a financial instrument when excluding it from the designation of that financial instrument as the hedging instrument (see Chapter 6 of IFRS 9);
Vendar se mora ta standard uporabljati za tiste pogodbe, za katere podjetje določi, da se merijo po pošteni vrednosti prek poslovnega izida v skladu z 2.5. členom MSRP 9 Finančni instrumenti.
The operating cycle of an entity is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents.
Naslednji izrazi so opredeljeni v Prilogi A k MSRP 9 ali 9. členu MRS 39 Finančni instrumenti: pripoznavanje in merjenje in imajo v tem standardu pomen, kot je določen v MRS 39 in MSRP 9:
When the entity's normal operating cycle is not clearly identifiable, it is assumed to be 12 months.
uspešnost varovanja pred tveganjem
Current assets include assets (such as inventories and trade receivables) that are sold, consumed or realised as part of the normal operating cycle even when they are not expected to be realised within 12 months after the reporting period.
pred tveganjem varovana postavka
Current assets also include assets held primarily for the purpose of trading (examples include some financial assets that meet the definition of held for trading in IFRS 9) and the current portion of non-current financial assets.
transakcijski stroški.
Other current liabilities are not settled as part of the normal operating cycle, but are due for settlement within 12 months after the reporting period or held primarily for the purpose of trading.
Razen v okoliščinah iz 16.A in 16.B člena ali 16.C in 16.D člena pogodba, ki podjetju nalaga obvezo, da kupi lastne kapitalske instrumente za denar ali drugo finančno sredstvo, privede do finančne obveznosti za sedanjo vrednost odkupnega zneska (npr. za sedanjo vrednost terminske cene ponovnega nakupa, izpolnitvene cene opcije ali drugega odkupnega zneska).
Examples are some financial liabilities that meet the definition of held for trading in IFRS 9, bank overdrafts, and the current portion of non-current financial liabilities, dividends payable, income taxes and other non-trade payables.
To velja tudi, če je pogodba kapitalski instrument.
Financial liabilities that provide financing on a long-term basis (ie are not part of the working capital used in the entity's normal operating cycle) and are not due for settlement within 12 months after the reporting period are non-current liabilities, subject to paragraphs 74 and 75.
Tak primer je obveza podjetja na podlagi terminske pogodbe za nakup lastnih kapitalskih instrumentov za denar.
In addition to items required by other IFRSs, the profit or loss section or the statement of profit or loss shall include line items that present the following amounts for the period:
Finančna obveznost se na začetku pripozna po sedanji vrednosti odkupnega zneska in se prerazvrsti iz lastniškega kapitala.
revenue, presenting separately interest revenue calculated using the effective interest method;
Po tem se finančna obveznost meri v skladu z MSRP 9.
gains and losses arising from the derecognition of financial assets measured at amortised cost;
Če pogodba poteče, ne da bi prišlo do izročitve, se knjigovodska vrednost finančne obveznosti prerazvrsti iz lastniškega kapitala.
finance costs;
Pogodbena obveza podjetja, da kupi lastne kapitalske instrumente, privede do finančne obveze za sedanjo vrednost zneska odkupa, tudi če je obveza za nakup pogojena s tem, da nasprotna stranka uveljavi svojo pravico do odprodaje (npr. izdana prodajna opcija, ki daje nasprotni stranki pravico prodati podjetju njegove lastne kapitalske instrumente za določeno fiksno ceno).
impairment losses (including reversals of impairment losses or impairment gains) determined in accordance with Section 5.5 of IFRS 9;
MSRP 9 obravnava merjenje finančnih sredstev in finančnih obveznosti.
share of the profit or loss of associates and joint ventures accounted for using the equity method;
Kapitalski instrumenti so tisti instrumenti, ki izkazujejo preostali delež v sredstvih podjetja po odštetju vseh njegovih obveznosti.
if a financial asset is reclassified out of the fair value through other comprehensive income measurement category so that it is measured at fair value through profit or loss, any cumulative gain or loss previously recognised in other comprehensive income that is reclassified to profit or loss;
Vrednost vseh elementov izvedenega finančnega instrumenta (kot je nakupna opcija), vgrajenih v sestavljeni finančni instrument, ki ni sestavina lastniškega kapitala (kot je opcija pretvorbe v lastniški kapital), je vključena v sestavino obveznosti.
Other IFRSs specify whether and when amounts previously recognised in other comprehensive income are reclassified to profit or loss.
Seštevek knjigovodskih vrednosti, pripisanih sestavini obveznosti in sestavini lastniškega kapitala ob začetnem pripoznanju, je vedno enak pošteni vrednosti, ki bi se pripisala instrumentu kot celoti.
Such reclassifications are referred to in this Standard as reclassification adjustments.
Zaradi začetnega ločenega pripoznanja sestavin takega instrumenta ne pride do nobenega dobička ali izgube.
A reclassification adjustment is included with the related component of other comprehensive income in the period that the adjustment is reclassified to profit or loss.
Finančno sredstvo in finančna obveznost se pobotata, čisti znesek pa prikaže v izkazu finančnega položaja samo, če podjetje:
These amounts may have been recognised in other comprehensive income as unrealised gains in the current or previous periods.
Pri obračunavanju prenosa finančnega sredstva, ki ne izpolnjuje pogojev za odpravo pripoznanja, podjetje ne sme pobotati prenesenega sredstva in povezane obveznosti (glejte 3.2.22. člen MSRP 9).
Those unrealised gains must be deducted from other comprehensive income in the period in which the realised gains are reclassified to profit or loss to avoid including them in total comprehensive income twice.
Razvrstitev instrumentov v skladu s to izjemo je omejena na obračunavanje takega instrumenta v skladu z MRS 1, MRS 32, MRS 39, MSRP 7 in MSRP 9.
Reclassification adjustments arise, for example, on disposal of a foreign operation (see IAS 21) and when some hedged forecast cash flow affect profit or loss (see paragraph 6.5.11(d) of IFRS 9 in relation to cash flow hedges).
Instrument se ne šteje za kapitalski instrument v skladu z drugimi navodili, kot je na primer MSRP 2.
Reclassification adjustments do not arise on changes in revaluation surplus recognised in accordance with IAS 16 or IAS 38 or on remeasurements of defined benefit plans recognised in accordance with IAS 19.
Z MSRP 9, kot je bil izdan julija 2014, so bili spremenjeni 3., 4., 8., 12., 23., 31., 42., 96.C, AG2. in AG30. člen ter izbrisani 97.F, 97.H in 97.P člen.
These components are recognised in other comprehensive income and are not reclassified to profit or loss in subsequent periods.
C34 V Prilogi se spremenita AG2. in AG30. člen, tako da se glasita:
Changes in revaluation surplus may be transferred to retained earnings in subsequent periods as the asset is used or when it is derecognised (see IAS 16 and IAS 38).
Ta standard ne obravnava pripoznavanja ali merjenja finančnih instrumentov.
In accordance with IFRS 9, reclassification adjustments do not arise if a cash flow hedge or the accounting for the time value of an option (or the forward element of a forward contract or the foreign currency basis spread of a financial instrument) result in amounts that are removed from the cash flow hedge reserve or a separate component of equity, respectively, and included directly in the initial cost or other carrying amount of an asset or a liability.
Zahteve glede pripoznavanja in merjenja finančnih sredstev in finančnih obveznosti so predstavljene v MSRP 9.
These amounts are directly transferred to assets or liabilities.
člen se uporablja samo za izdajatelje neizvedenih sestavljenih finančnih instrumentov.
An entity shall present a statement of changes in equity as required by paragraph 10.
člen ne obravnava sestavljenih finančnih instrumentov z vidika njihovih imetnikov.
The statement of changes in equity includes the following information:
Razvrstitev in merjenje finančnih sredstev, ki so sestavljeni finančni instrumenti, z vidika imetnikov obravnava MSRP 9.
for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately (as a minimum) disclosing changes resulting from:
MRS 33
profit or loss;
Čisti dobiček na delnico
other comprehensive income; and
C35 34. člen se spremeni tako, da se glasi, kot sledi, in doda se 74.E člen:
transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.
Po zamenjavi potencialnih navadnih delnic v navadne delnice ne prihaja več do postavk, navedenih v 33.(a)–(c) členu.
In the process of applying the entity's accounting policies, management makes various judgements, apart from those involving estimations, that can significantly affect the amounts it recognises in the financial statements.
Namesto njih prinašajo nove navadne delnice pravico do udeležbe v poslovnem izidu, pripisanem navadnim lastnikom kapitala v obvladujočem podjetju.
For example, management makes judgements in determining:
Zato se poslovni izid, pripisan navadnim lastnikom kapitala v obvladujočem podjetju, izračunan v skladu z 12. členom, prilagodi za postavke, navedene v 33.(a)–(c) členu in vse povezane davke.
when substantially all the significant risks and rewards of ownership of financial assets and lease assets are transferred to other entities;
Odhodki, ki se nanašajo na potencialne navadne delnice, vključujejo transakcijske stroške in popuste, ki se obračunajo v skladu z metodo efektivnih obresti (glejte MSRP 9).
whether, in substance, particular sales of goods are financing arrangements and therefore do not give rise to revenue; and
Z MSRP 9 Finančni instrumenti, kot je bil izdan julija 2014, je bil spremenjen 34. člen.
whether the contractual terms of a financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
MRS 36
IFRS 9, as issued in July 2014, amended paragraphs 7, 68, 71, 82, 93, 95, 96, 106 and 123 and deleted paragraphs 139E, 139G and 139M.
Oslabitev sredstev
IAS 2
C36 2., 4. in 5. člen se spremenijo tako, da se glasijo, kot sledi, izbrišejo se 140.F, 140.G in 140.K člen ter doda 140.M člen:
Inventories
Ta standard se uporablja pri obračunavanju oslabitve vseh sredstev razen:
C23 Paragraph 2 is amended to read as follows, paragraphs 40A, 40B and 40D are deleted and paragraph 40F is added:
finančnih sredstev, ki spadajo v področje uporabe MSRP 9 Finančni instrumenti;