natgillin/translations-raw huggingface dataset:
the consideration received (including any new asset obtained less any new liability assumed)
prejetim nadomestilom za del, za katerega se odpravi pripoznanje (vključno z vsakim novim pridobljenim sredstvom, zmanjšanim za novo prevzeto obveznost),
shall be recognised in profit or loss.
Kadar podjetje razdeli prejšnjo knjigovodsko vrednost širšega finančnega sredstva na del, ki se še naprej pripoznava, in del, za katerega se odpravi pripoznanje, je treba izmeriti pošteno vrednost dela, ki se še naprej pripoznava.
If the transferred asset is part of a larger financial asset (eg when an entity transfers interest cash flows that are part of a debt instrument, see paragraph 3.2.2(a)) and the part transferred qualifies for derecognition in its entirety, the previous carrying amount of the larger financial asset shall be allocated between the part that continues to be recognised and the part that is derecognised, on the basis of the relative fair values of those parts on the date of the transfer.
Če je podjetje že v preteklosti prodajalo dele, podobne delu, ki se še naprej pripoznava, ali če obstajajo druge tržne transakcije za takšne dele, zagotavljajo zadnje cene dejanskih transakcij najboljšo oceno poštene vrednosti.
For this purpose, a retained servicing asset shall be treated as a part that continues to be recognised.
Če ni objavljenih cen ali novejših tržnih transakcij, na podlagi katerih bi se lahko ocenila poštena vrednost dela, ki se še naprej pripoznava, je najboljša ocena poštene vrednosti razlika med pošteno vrednostjo širšega finančnega sredstva kot celote in nadomestilom, prejetim od prevzemnika tistega dela, za katerega se je pripoznanje odpravilo.
The difference between:
Prenosi, ki ne izpolnjujejo pogojev za odpravo pripoznanja
the carrying amount (measured at the date of derecognition) allocated to the part derecognised and
Če prenos ne privede do odprave pripoznanja, ker je podjetje obdržalo skoraj vsa tveganja in koristi, povezane z lastništvom prenesenega sredstva, mora podjetje še naprej pripoznavati preneseno sredstvo v celoti in pripoznati finančno obveznost za prejeto nadomestilo.
the consideration received for the part derecognised (including any new asset obtained less any new liability assumed)
V poznejših obdobjih mora podjetje pripoznati vse prihodke od prenesenega sredstva in vse odhodke iz naslova finančne obveznosti.
When an entity allocates the previous carrying amount of a larger financial asset between the part that continues to be recognised and the part that is derecognised, the fair value of the part that continues to be recognised needs to be measured.
Nadaljnja udeležba v prenesenih sredstvih
When the entity has a history of selling parts similar to the part that continues to be recognised or other market transactions exist for such parts, recent prices of actual transactions provide the best estimate of its fair value.
Če podjetje niti ne prenese niti ne obdrži skoraj vseh tveganj in koristi, povezanih z lastništvom prenesenega sredstva, vendar ohrani obvladovanje prenesenega sredstva, še naprej pripoznava preneseno sredstvo v obsegu, v katerem je v njem še naprej udeleženo.
When there are no price quotes or recent market transactions to support the fair value of the part that continues to be recognised, the best estimate of the fair value is the difference between the fair value of the larger financial asset as a whole and the consideration received from the transferee for the part that is derecognised.
Obseg nadaljnje udeležbe podjetja v prenesenem sredstvu je obseg, v katerem je izpostavljeno spremembam vrednosti prenesenega sredstva.
Transfers that do not qualify for derecognition
Na primer:
If a transfer does not result in derecognition because the entity has retained substantially all the risks and rewards of ownership of the transferred asset, the entity shall continue to recognise the transferred asset in its entirety and shall recognise a financial liability for the consideration received.
če je nadaljnja udeležba podjetja v obliki poroštva za preneseno sredstvo, je obseg nadaljnje udeležbe podjetja nižji od naslednjih zneskov: (i) vrednosti sredstva ali (ii) največjega zneska prejetega nadomestila, ki bi ga podjetje morda moralo vrniti („znesek poroštva“);
In subsequent periods, the entity shall recognise any income on the transferred asset and any expense incurred on the financial liability.
če je nadaljnja udeležba podjetja v obliki prodane ali kupljene opcije (ali obojega) za preneseno sredstvo, je obseg nadaljnje udeležbe podjetja znesek prenesenega sredstva, ki ga podjetje lahko ponovno odkupi.
Continuing involvement in transferred assets
Pri kupljeni prodajni opciji za sredstvo, ki se meri po pošteni vrednosti, je obseg nadaljnje udeležbe podjetja omejen na nižjo od naslednjih vrednosti: pošteno vrednost prenesenega sredstva ali izvršilno ceno opcije (glej B3.2.13. člen);
If an entity neither transfers nor retains substantially all the risks and rewards of ownership of a transferred asset, and retains control of the transferred asset, the entity continues to recognise the transferred asset to the extent of its continuing involvement.
če je nadaljnja udeležba podjetja v obliki z denarnimi sredstvi poravnane opcije ali podobne določbe za preneseno sredstvo, se obseg nadaljnje udeležbe podjetja meri na enak način kot obseg, ki izhaja iz opcij, ki niso poravnane z denarnimi sredstvi, kot je navedeno pod točko (b) zgoraj.
The extent of the entity's continuing involvement in the transferred asset is the extent to which it is exposed to changes in the value of the transferred asset.
Če podjetje še naprej pripoznava sredstvo v obsegu, v katerem je v njem še naprej udeleženo, pripoznava tudi povezano obveznost.
For example:
Kljub drugim zahtevam glede merjenja v tem standardu se preneseno sredstvo in povezana obveznost merita na podlagi pravic in obvez, ki jih je podjetje obdržalo.
When the entity's continuing involvement takes the form of guaranteeing the transferred asset, the extent of the entity's continuing involvement is the lower of (i) the amount of the asset and (ii) the maximum amount of the consideration received that the entity could be required to repay (‘the guarantee amount’).
Povezana obveznost se meri tako, da je čista knjigovodska vrednost prenesenega sredstva in povezane obveznosti enaka:
When the entity's continuing involvement takes the form of a written or purchased option (or both) on the transferred asset, the extent of the entity's continuing involvement is the amount of the transferred asset that the entity may repurchase.
odplačni vrednosti pravic in obvez, ki jih je podjetje obdržalo, če se preneseno sredstvo meri po odplačni vrednosti, ali
However, in the case of a written put option on an asset that is measured at fair value, the extent of the entity's continuing involvement is limited to the lower of the fair value of the transferred asset and the option exercise price (see paragraph B3.2.13).
pošteni vrednosti pravic in obvez, ki jih je podjetje obdržalo, kadar je izmerjena na samostojni podlagi, če se preneseno sredstvo meri po pošteni vrednosti.
When the entity's continuing involvement takes the form of a cash-settled option or similar provision on the transferred asset, the extent of the entity's continuing involvement is measured in the same way as that which results from non-cash settled options as set out in (b) above.
Podjetje mora še naprej pripoznavati vse prihodke od prenesenega sredstva v obsegu, v katerem je v njem še naprej udeleženo, ter vse odhodke iz naslova povezane obveznosti.
When an entity continues to recognise an asset to the extent of its continuing involvement, the entity also recognises an associated liability.
Za potrebe poznejšega merjenja se pripoznane spremembe poštene vrednosti prenesenega sredstva in povezane obveznosti obračunavajo dosledno skladno s 5.7.1. členom in se ne smejo pobotati.
Despite the other measurement requirements in this Standard, the transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the entity has retained.
Če je podjetje še naprej udeleženo samo v delu finančnega sredstva (npr. kadar podjetje obdrži opcijo za ponovni nakup dela prenesenega sredstva ali obdrži preostali delež, ki ne privede do ohranitve skoraj vseh tveganj in koristi, povezanih z lastništvom, in podjetje ohrani obvladovanje sredstva), razdeli prejšnjo knjigovodsko vrednost finančnega sredstva na tisti del, ki se še naprej pripoznava v okviru nadaljnje udeležbe, in tisti del, ki ga ne pripoznava več, na podlagi sorazmernih poštenih vrednosti navedenih delov na dan prenosa.
The associated liability is measured in such a way that the net carrying amount of the transferred asset and the associated liability is:
Za ta namen veljajo zahteve iz 3.2.14. člena.
the amortised cost of the rights and obligations retained by the entity, if the transferred asset is measured at amortised cost, or
knjigovodsko vrednostjo (merjeno na dan odprave pripoznanja), pripisano delu, ki se ne pripoznava več, in
equal to the fair value of the rights and obligations retained by the entity when measured on a stand-alone basis, if the transferred asset is measured at fair value.
nadomestilom, prejetim za del, ki se ne pripoznava več,
The entity shall continue to recognise any income arising on the transferred asset to the extent of its continuing involvement and shall recognise any expense incurred on the associated liability.
Če se preneseno sredstvo meri po odplačni vrednosti, se možnost v tem standardu, da se finančna obveznost določi kot merjena po pošteni vrednosti prek poslovnega izida, ne uporablja za povezano obveznost.
For the purpose of subsequent measurement, recognised changes in the fair value of the transferred asset and the associated liability are accounted for consistently with each other in accordance with paragraph 5.7.1, and shall not be offset.
Vsi prenosi
If an entity's continuing involvement is in only a part of a financial asset (eg when an entity retains an option to repurchase part of a transferred asset, or retains a residual interest that does not result in the retention of substantially all the risks and rewards of ownership and the entity retains control), the entity allocates the previous carrying amount of the financial asset between the part it continues to recognise under continuing involvement, and the part it no longer recognises on the basis of the relative fair values of those parts on the date of the transfer.
Če se preneseno sredstvo še naprej pripoznava, se sredstvo in z njim povezana obveznost ne smeta pobotati.
For this purpose, the requirements of paragraph 3.2.14 apply.
Podobno podjetje ne sme pobotati nobenih prihodkov, ki izhajajo iz prenesenega sredstva, z nobenimi odhodki, nastalimi v zvezi s povezano obveznostjo (glej MRS 32, 42. člen).
the carrying amount (measured at the date of derecognition) allocated to the part that is no longer recognised and
Če prenosnik prevzemniku zagotovi zavarovanje s premoženjem, ki ni v obliki denarnih sredstev (kot so npr. dolžniški ali kapitalski instrumenti), je obračunavanje zavarovanja s premoženjem s strani prenosnika in prevzemnika odvisno od tega, ali ima prevzemnik pravico prodati ali ponovno zastaviti zavarovanje s premoženjem, in od tega, ali prenosnik ne izpolnjuje svojih obveznosti.
the consideration received for the part no longer recognised
Prenosnik in prevzemnik morata zavarovanje s premoženjem obračunavati, kot sledi:
If the transferred asset is measured at amortised cost, the option in this Standard to designate a financial liability as at fair value through profit or loss is not applicable to the associated liability.
če ima prevzemnik v skladu s pogodbo ali običajno poslovno prakso pravico prodati ali ponovno zastaviti zavarovanje s premoženjem, mora prenosnik to sredstvo v izkazu finančnega položaja prerazvrstiti ločeno od drugih sredstev (npr. kot posojeno sredstvo, zastavljene kapitalske instrumente ali terjatev iz naslova ponovnega nakupa);
All transfers
če prevzemnik proda zavarovanje s premoženjem, ki mu je bilo zastavljeno, mora pripoznati prihodke od prodaje in obveznost v zvezi z obvezo vračila tega zavarovanja, izmerjeno po pošteni vrednosti;
If a transferred asset continues to be recognised, the asset and the associated liability shall not be offset.
če prenosnik ne izpolnjuje svojih pogodbenih obveznosti in ni več upravičen do vračila zavarovanja s premoženjem, mora odpraviti pripoznanje tega zavarovanja, prevzemnik pa ga mora pripoznati kot svoje sredstvo, ki se na začetku izmeri po pošteni vrednosti, če pa je zavarovanje s premoženjem že prodal, pa odpraviti pripoznanje svoje obveze vračila zavarovanja;
Similarly, the entity shall not offset any income arising from the transferred asset with any expense incurred on the associated liability (see paragraph 42 of IAS 32).
razen v primeru iz točke (c) mora prenosnik še naprej izkazovati zavarovanje s premoženjem kot svoje sredstvo, prevzemnik pa ga v svojih izkazih ne sme pripoznati kot sredstvo.
If a transferor provides non-cash collateral (such as debt or equity instruments) to the transferee, the accounting for the collateral by the transferor and the transferee depends on whether the transferee has the right to sell or repledge the collateral and on whether the transferor has defaulted.
ODPRAVA PRIPOZNANJA FINANČNIH OBVEZNOSTI
The transferor and transferee shall account for the collateral as follows:
Podjetje finančno obveznost (ali del finančne obveznosti) odstrani iz svojega izkaza finančnega položaja samo, kadar ta preneha, tj. obveza iz pogodbe je izpolnjena, razveljavljena ali je potekla.
If the transferee has the right by contract or custom to sell or repledge the collateral, then the transferor shall reclassify that asset in its statement of financial position (eg as a loaned asset, pledged equity instruments or repurchase receivable) separately from other assets.
Zamenjava dolžniških instrumentov z bistveno drugačnimi pogoji med obstoječim posojilojemalcem in posojilodajalcem se obračuna kot prenehanje prvotne finančne obveznosti in pripoznanje nove finančne obveznosti.
If the transferee sells collateral pledged to it, it shall recognise the proceeds from the sale and a liability measured at fair value for its obligation to return the collateral.
Podobno je pomembno spremembo pogojev obstoječe finančne obveznosti ali njenega dela (ne glede na to, ali je posledica finančnih težav dolžnika ali ne) treba obračunavati kot prenehanje prvotne finančne obveznosti in pripoznanje nove finančne obveznosti.
If the transferor defaults under the terms of the contract and is no longer entitled to redeem the collateral, it shall derecognise the collateral, and the transferee shall recognise the collateral as its asset initially measured at fair value or, if it has already sold the collateral, derecognise its obligation to return the collateral.
Razlika med knjigovodsko vrednostjo finančne obveznosti (ali dela finančne obveznosti), ki je prenehala ali se je prenesla na drugo stranko, in plačanim nadomestilom, vključno z vsemi prenesenimi nedenarnimi sredstvi ali prevzetimi obveznostmi, se pripozna v poslovnem izidu.
Except as provided in (c), the transferor shall continue to carry the collateral as its asset, and the transferee shall not recognise the collateral as an asset.
Če podjetje ponovno kupi del finančne obveznosti, mora razdeliti prejšnjo knjigovodsko vrednost finančne obveznosti na tisti del, ki ga še naprej pripoznava, in tisti del, za katerega je odpravilo pripoznanje, na podlagi sorazmernih poštenih vrednosti navedenih delov na dan ponovnega nakupa.
DERECOGNITION OF FINANCIAL LIABILITIES
Razlika med (a) knjigovodsko vrednostjo, razporejeno na del, za katerega se je odpravilo pripoznanje, in (b) plačanim nadomestilom, vključno z vsemi prenesenimi nedenarnimi sredstvi ali prevzetimi obveznostmi, za del, za katerega se je odpravilo pripoznanje, se pripozna v poslovnem izidu.
An entity shall remove a financial liability (or a part of a financial liability) from its statement of financial position when, and only when, it is extinguished—ie when the obligation specified in the contract is discharged or cancelled or expires.
POGLAVJE 4
An exchange between an existing borrower and lender of debt instruments with substantially different terms shall be accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability.
Razvrstitev
Similarly, a substantial modification of the terms of an existing financial liability or a part of it (whether or not attributable to the financial difficulty of the debtor) shall be accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability.
RAZVRSTITEV FINANČNIH SREDSTEV
The difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, shall be recognised in profit or loss.
Razen če se uporablja 4.1.5. člen, mora podjetje finančne instrumente razvrstiti kot pozneje merjene po odplačni vrednosti, po pošteni vrednosti prek drugega vseobsegajočega donosa ali po pošteni vrednosti prek poslovnega izida na podlagi tako:
If an entity repurchases a part of a financial liability, the entity shall allocate the previous carrying amount of the financial liability between the part that continues to be recognised and the part that is derecognised based on the relative fair values of those parts on the date of the repurchase.
poslovnega modela podjetja za upravljanje s finančnimi sredstvi kot
The difference between (a) the carrying amount allocated to the part derecognised and (b) the consideration paid, including any non-cash assets transferred or liabilities assumed, for the part derecognised shall be recognised in profit or loss.
značilnosti pogodbenih denarnih tokov finančnega sredstva.
CHAPTER 4
Finančno sredstvo se mora meriti po odplačni vrednosti, če sta izpolnjena oba naslednja pogoja:
Classification
finančno sredstvo se poseduje v okviru poslovnega modela, katerega cilj je posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov, in
CLASSIFICATION OF FINANCIAL ASSETS
v skladu s pogodbenimi pogoji finančnega sredstva na določene datume prihaja do denarnih tokov, ki so izključno odplačila glavnice in obresti na neporavnani znesek glavnice.
Unless paragraph 4.1.5 applies, an entity shall classify financial assets as subsequently measured at amortised cost, fair value through other comprehensive income or fair value through profit or loss on the basis of both:
V B4.1.1.–B4.1.26. členu so podani napotki za uporabo teh pogojev.
the entity's business model for managing the financial assets and
Finančno sredstvo se mora meriti po pošteni vrednosti prek drugega vseobsegajočega donosa, če sta izpolnjena oba naslednja pogoja:
the contractual cash flow characteristics of the financial asset.
finančno sredstvo se poseduje v okviru poslovnega modela, katerega cilj se dosega s prejemanjem pogodbenih denarnih tokov in prodajo finančnih sredstev, in
A financial asset shall be measured at amortised cost if both of the following conditions are met:
Za namene uporabe 4.1.2.(b) in 4.1.2.A(b) člena:
the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and
je glavnica poštena vrednost finančnega sredstva ob začetnem pripoznanju.
the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
V B4.1.7B členu so podani dodatni napotki glede pomena pojma glavnica;
Paragraphs B4.1.1–B4.1.26 provide guidance on how to apply these conditions.
obresti sestavljajo nadomestilo za časovno vrednost denarja, za kreditno tveganje, povezano z neporavnanim zneskom glavnice v določenem obdobju, in za druga osnovna tveganja in stroške, povezane s posojanjem, ter profitna marža.
A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met:
V B4.1.7.A in B4.1.9.A–B4.1.9.E členu so podani dodatni napotki glede pomena pojma obresti, vključno s pomenom pojma časovna vrednost denarja.
the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and
Finančno sredstvo se meri po pošteni vrednosti prek poslovnega izida, razen če se meri po odplačni vrednosti v skladu s 4.1.2. členom ali po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom.
For the purpose of applying paragraphs 4.1.2(b) and 4.1.2 A(b):
Vendar se lahko podjetje ob začetnem pripoznanju nepreklicno odloči, da za določene naložbe v kapitalske instrumente, ki bi se sicer merile po pošteni vrednosti prek poslovnega izida, poznejše spremembe poštene vrednosti predstavi v drugem vseobsegajočem donosu (glej 5.7.5.–5.7.6. člen).
principal is the fair value of the financial asset at initial recognition.
Možnost, da se finančno sredstvo določi kot merjeno po pošteni vrednosti prek poslovnega izida
Paragraph B4.1.7B provides additional guidance on the meaning of principal.
Kljub 4.1.1.–4.1.4. členu lahko podjetje ob začetnem pripoznanju finančno sredstvo nepreklicno določi kot merjeno po pošteni vrednosti prek poslovnega izida, če to odpravi ali bistveno zmanjša nedoslednost pri merjenju ali pripoznavanju (včasih imenovano „računovodska neskladnost“), ki bi sicer izhajala iz merjenja sredstev ali obveznosti oziroma pripoznavanja z njimi povezanih dobičkov in izgub na različnih podlagah (glej B4.1.29.–B4.1.32. člen).
interest consists of consideration for the time value of money, for the credit risk associated with the principal amount outstanding during a particular period of time and for other basic lending risks and costs, as well as a profit margin.
RAZVRSTITEV FINANČNIH OBVEZNOSTI
Paragraphs B4.1.7 A and B4.1.9 A–B4.1.9E provide additional guidance on the meaning of interest, including the meaning of the time value of money.
Podjetje mora vse finančne obveznosti razvrstiti kot pozneje merjene po odplačni vrednosti, razen:
A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost in accordance with paragraph 4.1.2 or at fair value through other comprehensive income in accordance with paragraph 4.1.2 A. However an entity may make an irrevocable election at initial recognition for particular investments in equity instruments that would otherwise be measured at fair value through profit or loss to present subsequent changes in fair value in other comprehensive income (see paragraphs 5.7.5–5.7.6).
finančnih obveznosti po pošteni vrednosti prek poslovnega izida.
Option to designate a financial asset at fair value through profit or loss
Takšne obveznosti, vključno z izvedenimi finančnimi instrumenti, ki so obveznosti, se pozneje merijo po pošteni vrednosti;
Despite paragraphs 4.1.1–4.1.4, an entity may, at initial recognition, irrevocably designate a financial asset as measured at fair value through profit or loss if doing so eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as an ‘accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases (see paragraphs B4.1.29–B4.1.32).
finančnih obveznosti, ki nastanejo, kadar prenos finančnega sredstva ne izpolnjuje pogojev za odpravo pripoznanja ali kadar se uporablja pristop nadaljnje udeležbe.
CLASSIFICATION OF FINANCIAL LIABILITIES
Za merjenje takšnih finančnih obveznosti se uporabljata 3.2.15. in 3.2.17. člen;
An entity shall classify all financial liabilities as subsequently measured at amortised cost, except for:
pogodb o finančnem poroštvu.
financial liabilities at fair value through profit or loss.
Po začetnem pripoznanju mora izdajatelj tako pogodbo (razen če se uporablja 4.2.1.(a) ali (b) člen) pozneje meriti po višji od naslednjih vrednosti: