natgillin/translations-raw huggingface dataset:
how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information; and
Informacije o opredelitvah neplačila, ki jih uporablja podjetje, ki bodo uporabnikom računovodskih izkazov pomagale razumeti, kako podjetje uporablja zahteve MSRP 9 glede pričakovanih kreditnih izgub, lahko vključujejo:
changes in the estimation techniques or significant assumptions made during the reporting period and the reasons for those changes.
Spremembe popravka vrednosti za izgubo (35.H člen)
Quantitative and qualitative information about amounts arising from expected credit losses
B8D V skladu s 35.H členom mora podjetje pojasniti razloge za spremembe popravka vrednosti za izgubo v obdobju.
To explain the changes in the loss allowance and the reasons for those changes, an entity shall provide, by class of financial instrument, a reconciliation from the opening balance to the closing balance of the loss allowance, in a table, showing separately the changes during the period for:
Poleg uskladitve od začetnega stanja do končnega stanja popravka vrednosti za izgubo bo morda potrebna tudi besedna obrazložitev sprememb.
the loss allowance measured at an amount equal to 12-month expected credit losses;
Ta besedna obrazložitev lahko vsebuje analizo razlogov za spremembe popravka vrednosti v obdobju, vključno s:
the loss allowance measured at an amount equal to lifetime expected credit losses for:
sestavo portfelja;
financial instruments for which credit risk has increased significantly since initial recognition but that are not credit-impaired financial assets;
obsegom kupljenih ali izdanih finančnih instrumentov; in
financial assets that are credit-impaired at the reporting date (but that are not purchased or originated credit-impaired); and
velikostjo pričakovanih kreditnih izgub.
trade receivables, contract assets or lease receivables for which the loss allowances are measured in accordance with paragraph 5.5.15 of IFRS 9.
B8E Za obveze iz posojil in pogodbe o finančnem poroštvu se popravek vrednosti za izgubo pripozna kot rezervacija.
financial assets that are purchased or originated credit-impaired.
Podjetje bi moralo razkrivati informacije o spremembah popravka vrednosti za finančna sredstva ločeno od tistih za obveze iz posojil in pogodbe o finančnem poroštvu.
In addition to the reconciliation, an entity shall disclose the total amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period.
Vendar, če finančni instrument vključuje tako sestavino posojila (tj. finančno sredstvo) kot neizkoriščene obveze (tj. obvezo iz posojil) in podjetje ne more ločeno opredeliti pričakovanih kreditnih izgub za sestavino obveze iz posojil in za sestavino finančnega sredstva, bi se morale pričakovane kreditne izgube za obvezo iz posojil pripoznati skupaj s popravkom vrednosti za izgubo pri finančnem sredstvu.
To enable users of financial statements to understand the changes in the loss allowance disclosed in accordance with paragraph 35H, an entity shall provide an explanation of how significant changes in the gross carrying amount of financial instruments during the period contributed to changes in the loss allowance.
Pričakovane kreditne izgube bi se morale v obsegu, v katerem kombinirane pričakovane kreditne izgube presegajo bruto knjigovodsko vrednost finančnega sredstva, pripoznati kot rezervacija.
The information shall be provided separately for financial instruments that represent the loss allowance as listed in paragraph 35H(a)–(c) and shall include relevant qualitative and quantitative information.
Zavarovanje s premoženjem (35.K člen)
Examples of changes in the gross carrying amount of financial instruments that contributed to the changes in the loss allowance may include:
B8F V 35.K členu se zahteva razkritje informacij, ki bodo uporabnikom računovodskih izkazov omogočile razumevanje učinka zavarovanja s premoženjem in drugih izboljšav kreditne kakovosti na znesek pričakovanih kreditnih izgub.
changes because of financial instruments originated or acquired during the reporting period;
Podjetju ni treba razkriti informacij o pošteni vrednosti zavarovanja s premoženjem in drugih izboljšav kreditne kakovosti niti mu ni treba kvantificirati točne vrednosti zavarovanja s premoženjem, ki je bilo vključeno v izračun pričakovanih kreditnih izgub (tj. izgub v primeru neplačila).
the modification of contractual cash flows on financial assets that do not result in a derecognition of those financial assets in accordance with IFRS 9;
B8G Besedni opis zavarovanja s premoženjem in njegovih učinkov na zneske pričakovanih kreditnih izgub lahko vključuje informacije o:
changes because of financial instruments that were derecognised (including those that were written-off) during the reporting period; and
glavnih vrstah zavarovanja s premoženjem v posesti kot jamstvo in drugih izboljšav kreditne kakovosti (primeri slednjih so poroštva, kreditni izvedeni finančni instrumenti in pogodbe o pobotu, ki ne izpolnjujejo pogojev za izravnavo v skladu z MRS 32);
changes arising from whether the loss allowance is measured at an amount equal to 12-month or lifetime expected credit losses.
obsegu zavarovanja s premoženjem in drugih izboljšav kreditne kakovosti ter njegovem pomenu v smislu popravka vrednosti za izgubo;
To enable users of financial statements to understand the nature and effect of modifications of contractual cash flows on financial assets that have not resulted in derecognition and the effect of such modifications on the measurement of expected credit losses, an entity shall disclose:
politikah in procesih za vrednotenje in upravljanje zavarovanja s premoženjem ter drugih izboljšav kreditne kakovosti;
the amortised cost before the modification and the net modification gain or loss recognised for financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses; and
glavnih vrstah nasprotnih strank pri zavarovanju s premoženjem in drugih izboljšavah kreditne kakovosti ter njihovi kreditni sposobnosti; in
the gross carrying amount at the end of the reporting period of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses.
koncentracijah tveganj znotraj zavarovanja s premoženjem in drugih izboljšav kreditne kakovosti.
To enable users of financial statements to understand the effect of collateral and other credit enhancements on the amounts arising from expected credit losses, an entity shall disclose by class of financial instrument:
Izpostavljenost kreditnemu tveganju (35.M–35.N člen)
the amount that best represents its maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (eg netting agreements that do not qualify for offset in accordance with IAS 32).
B8H V 35.M členu se zahteva razkritje informacij o izpostavljenosti podjetja kreditnemu tveganju in o pomembnih koncentracijah kreditnega tveganja na datum poročanja.
a description of the nature and quality of the collateral held;
Podjetje bi moralo zagotoviti informacije, ki uporabnikom računovodskih izkazov omogočajo, da se zavedajo, ali obstajajo skupine ali portfelji finančnih instrumentov s posebnimi značilnostmi, ki bi lahko vplivale na velik del te skupine finančnih instrumentov, kot je koncentracija izpostavljenosti določenim tveganjem.
an explanation of any significant changes in the quality of that collateral or credit enhancements as a result of deterioration or changes in the collateral policies of the entity during the reporting period; and
To bi lahko na primer vključevalo skupine finančnih instrumentov s podobnim razmerjem med posojilom in vrednostjo zastavljenega premoženja ali s podobno geografsko lokacijo, sektorjem ali vrsto izdajatelja.
information about financial instruments for which an entity has not recognised a loss allowance because of the collateral.
B8I Število razredov kreditnega tveganja, ki se uporabljajo za razkrivanje informacij v skladu s 35.M členom, mora biti skladno s številom, ki ga podjetje sporoči ključnemu poslovodnemu osebju za namene obvladovanja kreditnega tveganja.
quantitative information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date.
Če so informacije glede prekoračenih rokov zapadlosti edine razpoložljive informacije, specifične za posojilojemalca, in jih podjetje uporablja za oceno, ali se je kreditno tveganje od začetnega pripoznanja znatno povečalo v skladu s 5.5.10. členom MSRP 9, mora podjetje za taka finančna sredstva zagotoviti analizo po stanjih prekoračitve roka zapadlosti.
An entity shall disclose the contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity.
B8J Če je podjetje merilo pričakovane kreditne izgube na skupni podlagi, morda ne bo moglo razporediti bruto knjigovodske vrednosti posameznih finančnih sredstev ali izpostavljenosti kreditnemu tveganju pri obvezah iz posojil in pogodbah o finančnem poroštvu v razrede kreditnega tveganja, za katere se pripoznajo pričakovane kreditne izgube v celotnem obdobju trajanja.
Credit risk exposure
V takem primeru bi moralo podjetje za tiste finančne instrumente, ki se lahko neposredno razvrstijo v določen razred kreditnega tveganja, uporabiti zahtevo iz 35.M člena in ločeno razkriti bruto knjigovodsko vrednost finančnih instrumentov, za katere so se pričakovane kreditne izgube v celotnem obdobju trajanja merile na skupni podlagi.
To enable users of financial statements to assess an entity's credit risk exposure and understand its significant credit risk concentrations, an entity shall disclose, by credit risk rating grades, the gross carrying amount of financial assets and the exposure to credit risk on loan commitments and financial guarantee contracts.
B9 35.K(a) in 36.(a) člen zahtevata razkritje zneska, ki najbolj natančno predstavlja največjo izpostavljenost podjetja kreditnemu tveganju.
This information shall be provided separately for financial instruments:
Za finančno sredstvo je to običajno bruto knjigovodska vrednost, in sicer brez:
for which the loss allowance is measured at an amount equal to 12-month expected credit losses;
morebitnih izgub zaradi oslabitve, pripoznanih v skladu z MSRP 9.
for which the loss allowance is measured at an amount equal to lifetime expected credit losses and that are:
B10 Dejavnosti, ki povzročajo kreditno tveganje in s tem povezano največjo izpostavljenost kreditnemu tveganju, vključujejo med drugim:
For trade receivables, contract assets and lease receivables to which an entity applies paragraph 5.5.15 of IFRS 9, the information provided in accordance with paragraph 35M may be based on a provision matrix (see paragraph B5.5.35 of IFRS 9).
Največja izpostavljenost kreditnemu tveganju je v teh primerih knjigovodska vrednost zadevnih finančnih sredstev.
For all financial instruments within the scope of this IFRS, but to which the impairment requirements in IFRS 9 are not applied, an entity shall disclose by class of financial instrument:
B22 Tveganje spremembe obrestne mere izhaja iz obrestovanih finančnih instrumentov, pripoznanih v izkazu finančnega položaja (npr. pridobljeni ali izdani dolžniški instrumenti), ter iz nekaterih finančnih instrumentov, ki niso pripoznani v izkazu finančnega položaja (npr. nekatere obveze iz posojil).
For the purposes of applying the disclosure requirements in paragraphs 42E–42H, an entity has continuing involvement in a transferred financial asset if, as part of the transfer, the entity retains any of the contractual rights or obligations inherent in the transferred financial asset or obtains any new contractual rights or obligations relating to the transferred financial asset.
Finančni instrumenti (izdan novembra 2009)
For the purposes of applying the disclosure requirements in paragraphs 42E–42H, the following do not constitute continuing involvement:
C17 8.1.1. člen se spremeni tako, da se glasi:
an arrangement whereby an entity retains the contractual rights to receive the cash flows of a financial asset but assumes a contractual obligation to pay the cash flows to one or more entities and the conditions in paragraph 3.2.5(a)–(c) of IFRS 9 are met.
Ta standard je nadomestil MSRP 9, kot je bil izdan julija 2014.
Transferred financial assets that are not derecognised in their entirety
Finančni instrumenti (izdan oktobra 2010)
An entity may have transferred financial assets in such a way that part or all of the transferred financial assets do not qualify for derecognition.
C18 7.1.1. in 7.3.2. člen se spremenita tako, da se glasita, kot sledi, in doda se 7.1.1.A člen:
To meet the objectives set out in paragraph 42B(a), the entity shall disclose at each reporting date for each class of transferred financial assets that are not derecognised in their entirety:
A Kljub zahtevam iz 7.1.1. člena se lahko podjetje odloči, da bo za letna obdobja, ki se začnejo pred 1. januarjem 2018, uporabljalo zahteve glede predstavljanja dobičkov in izgub iz finančnih obveznosti, določenih kot merjenih po pošteni vrednosti prek poslovnega izida, iz 5.7.1.(c), 5.7.7.–5.7.9., 7.2.13. in B5.7.5.–B5.7.20. člena, ne pa ostalih zahtev iz tega standarda.
when the entity continues to recognise the assets to the extent of its continuing involvement (see paragraphs 3.2.6(c)(ii) and 3.2.16 of IFRS 9), the total carrying amount of the original assets before the transfer, the carrying amount of the assets that the entity continues to recognise, and the carrying amount of the associated liabilities.
Če se podjetje odloči, da bo uporabljalo samo navedene člene, to dejstvo razkrije in tekoče zagotavlja razkritja iz 10.–11. člena MSRP 7 (kakor je bil spremenjen s tem standardom).
Transferred financial assets that are derecognised in their entirety
Ta standard nadomesti MSRP 9, izdan leta 2009.
To meet the objectives set out in paragraph 42B(b), when an entity derecognises transferred financial assets in their entirety (see paragraph 3.2.6(a) and (c)(i) of IFRS 9) but has continuing involvement in them, the entity shall disclose, as a minimum, for each type of continuing involvement at each reporting date:
Podjetje se lahko sicer odloči, da bo za letna obdobja, ki se začnejo pred 1. januarjem 2018, uporabljalo MSRP 9, izdan leta 2009, vendar samo, če je njegov datum začetka uporabe pred 1. februarjem 2015.
INITIAL APPLICATION OF IFRS 9
MSRP 9
In the reporting period that includes the date of initial application of IFRS 9, the entity shall disclose the following information for each class of financial assets and financial liabilities as at the date of initial application:
Finančni instrumenti (Obračunavanje varovanja pred tveganjem in spremembe MSRP 9, MSRP 7 in MRS 39)
the original measurement category and carrying amount determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity's chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements);
C19 7.1.1., 7.1.2. in 7.3.2. člen se spremenijo tako, da se glasijo:
the new measurement category and carrying amount determined in accordance with IFRS 9;
Kljub zahtevam iz 7.1.1. člena se lahko podjetje odloči, da bo za letna obdobja, ki se začnejo pred 1. januarjem 2018, uporabljalo zahteve glede predstavljanja dobičkov in izgub iz finančnih obveznosti, določenih kot merjenih po pošteni vrednosti prek poslovnega izida, iz 5.7.1.(c), 5.7.7.–5.7.9., 7.2.13. in B5.7.5.–B5.7.20. člena, ne pa ostalih zahtev iz tega standarda.
the amount of any financial assets and financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, distinguishing between those that IFRS 9 requires an entity to reclassify and those that an entity elects to reclassify at the date of initial application.
Če se podjetje odloči, da bo uporabljalo samo navedene člene, to dejstvo razkrije in tekoče zagotavlja razkritja iz 10.–11. člena MSRP 7 (kakor je bil spremenjen z MSRP 9, izdanim oktobra 2010).
In accordance with paragraph 7.2.2 of IFRS 9, depending on the entity's chosen approach to applying IFRS 9, the transition can involve more than one date of initial application.
MSRP 13
Therefore this paragraph may result in disclosure on more than one date of initial application.
Merjenje poštene vrednosti
An entity shall present these quantitative disclosures in a table unless another format is more appropriate.
C20 52. člen se spremeni tako, da se glasi:
In the reporting period that includes the date of initial application of IFRS 9, an entity shall disclose qualitative information to enable users to understand:
Izjema iz 48. člena velja samo za finančna sredstva, finančne obveznosti in druge pogodbe, ki spadajo v področje uporabe MSRP 9 Finančni instrumenti (ali MRS 39 Finančni instrumenti: pripoznavanje in merjenje, če MSRP 9 še ni bil sprejet).
how it applied the classification requirements in IFRS 9 to those financial assets whose classification has changed as a result of applying IFRS 9.
Sklicevanja na finančna sredstva in finančne obveznosti v 48.–51. in 53.–56. členu bi se morala razumeti, kot da se uporabljajo za vse pogodbe, ki spadajo v področje uporabe in se obračunavajo v skladu z MSRP 9 (ali MRS 39, če MSRP 9 še ni bil sprejet), ne glede na to, ali ustrezajo opredelitvam finančnih sredstev ali finančnih obveznosti iz MRS 32 Finančni instrumenti: predstavljanje.
the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application.
C21 V Prilogi C se doda C5. člen:
Therefore this paragraph may result in disclosure on more than one date of initial application.
C5 Z MSRP 9, kot je bil izdan julija 2014, je bil spremenjen 52. člen.
In the reporting period that an entity first applies the classification and measurement requirements for financial assets in IFRS 9 (ie when the entity transitions from IAS 39 to IFRS 9 for financial assets), it shall present the disclosures set out in paragraphs 42L–42O of this IFRS as required by paragraph 7.2.15 of IFRS 9.
MRS 1
When required by paragraph 42K, an entity shall disclose the changes in the classifications of financial assets and financial liabilities as at the date of initial application of IFRS 9, showing separately:
Predstavljanje računovodskih izkazov
the changes in the carrying amounts on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in measurement attribute on transition to IFRS 9); and
C22 V 7. členu se spremeni opredelitev za „drugi vseobsegajoči donos“, 68., 71., 82., 93., 95., 96., 106. in 123. člen se spremenijo tako, da se glasijo, kot sledi, izbrišejo se 139.E, 139.G in 139.M člen ter doda 139.O člen:
the changes in the carrying amounts arising from a change in measurement attribute on transition to IFRS 9.
V tem standardu se uporabljajo naslednji izrazi, katerih pomeni so natančno določeni:
The disclosures in this paragraph need not be made after the annual reporting period in which the entity initially applies the classification and measurement requirements for financial assets in IFRS 9.
Drugi vseobsegajoči donos vsebuje postavke prihodkov in odhodkov (vključno s popravki vrednosti zaradi prerazvrstitev), ki niso pripoznane v poslovnem izidu, kakor zahtevajo ali dovoljujejo drugi MSRP.
When required by paragraph 42K, an entity shall disclose the following for financial assets and financial liabilities that have been reclassified so that they are measured at amortised cost and, in the case of financial assets, that have been reclassified out of fair value through profit or loss so that they are measured at fair value through other comprehensive income, as a result of the transition to IFRS 9:
Sestavine drugega vseobsegajoča donosa vključujejo:
the fair value of the financial assets or financial liabilities at the end of the reporting period; and (b) the fair value gain or loss that would have been recognised in profit or loss or other comprehensive income during the reporting period if the financial assets or financial liabilities had not been reclassified.
dobičke in izgube iz naložb v kapitalske instrumente, določenih kot merjenih po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 5.7.5. členom MSRP 9 Finančni instrumenti;
The disclosures in this paragraph need not be made after the annual reporting period in which the entity initially applies the classification and measurement requirements for financial assets in IFRS 9.
(da) dobičke in izgube iz finančnih sredstev, merjenih po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom MSRP 9;
42N When required by paragraph 42K, an entity shall disclose the following for financial assets and financial liabilities that have been reclassified out of the fair value through profit or loss category as a result of the transition to IFRS 9:
efektivni del dobičkov in izgub iz instrumentov za varovanje pred tveganjem pri varovanju denarnih tokov pred tveganjem ter dobičke in izgube iz instrumentov za varovanje pred tveganjem, ki varujejo naložbe v kapitalske instrumente, merjene po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 5.7.5. členom MSRP 9 (glejte 6. člen MSRP 9);
the effective interest rate determined on the date of initial application; and
za nekatere obveznosti, določene kot merjene po pošteni vrednosti prek poslovnega izida, znesek spremembe poštene vrednosti, ki se lahko pripiše spremembam kreditnega tveganja pri obveznosti (glejte 5.7.7. člen MSRP 9);
the interest revenue or expense recognised.
spremembe časovne vrednosti opcij pri ločevanju notranje vrednosti in časovne vrednosti opcijske pogodbe ter določitvi samo sprememb notranje vrednosti kot instrumenta za varovanje pred tveganjem (glejte poglavje 6 MSRP 9);
If an entity treats the fair value of a financial asset or a financial liability as the new gross carrying amount at the date of initial application (see paragraph 7.2.11 of IFRS 9), the disclosures in this paragraph shall be made for each reporting period until derecognition.
spremembe vrednosti terminskih elementov terminskih pogodb pri ločevanju terminskega elementa in promptnega elementa terminske pogodbe ter določanju samo sprememb promptnega elementa kot instrumenta za varovanje pred tveganjem, kot tudi spremembe vrednosti v bazičnih točkah izraženega valutnega tečajnega razmika pri finančnem instrumentu, kadar se ga izključi iz določitve tega finančnega instrumenta kot instrumenta za varovanje pred tveganjem (glejte poglavje 6 MSRP 9).
Otherwise, the disclosures in this paragraph need not be made after the annual reporting period in which the entity initially applies the classification and measurement requirements for financial assets in IFRS 9.
Poslovni cikel podjetja je čas od pridobitve sredstev, ki se vključijo v določen proces, do njihove konverzije v denarna sredstva ali njihove ustreznike.
When an entity presents the disclosures set out in paragraphs 42K–42N, those disclosures, and the disclosures in paragraph 25 of this IFRS, must permit reconciliation between:
Če normalnega poslovnega cikla podjetja ni možno jasno identificirati, se šteje, da traja dvanajst mesecev.
the measurement categories presented in accordance with IAS 39 and IFRS 9; and
Kratkoročna sredstva so sredstva (kot so zaloge in terjatve do kupcev), ki se prodajo, porabijo ali realizirajo v normalnem poslovnem ciklu, tudi če ni predvideno, da se bo to zgodilo v dvanajstih mesecih po poročevalskem obdobju.