natgillin/translations-raw huggingface dataset:
The initial carrying amount of the host instrument is the residual amount after separating the embedded derivative.
Če pa je del danega ali prejetega nadomestila namenjen za nekaj drugega in ne za zadevni finančni instrument, mora podjetje izmeriti pošteno vrednost finančnega instrumenta.
Generally, multiple embedded derivatives in a single hybrid contract are treated as a single compound embedded derivative.
Poštena vrednost dolgoročnega posojila ali terjatve, ki ne prinaša obresti, se lahko na primer izmeri kot sedanja vrednost vseh prihodnjih denarnih prejemkov, diskontiranih z uporabo prevladujoče tržne obrestne mere (ali mer) za podoben instrument (podoben v smislu valute, roka, vrste obrestne mere in drugih dejavnikov) s podobno kreditno kakovostjo.
However, embedded derivatives that are classified as equity (see IAS 32) are accounted for separately from those classified as assets or liabilities.
Vsak dodatni posojeni znesek je odhodek ali zmanjšanje prihodka, razen če izpolnjuje pogoje za pripoznanje kot neka druga vrsta sredstva.
In addition, if a hybrid contract has more than one embedded derivative and those derivatives relate to different risk exposures and are readily separable and independent of each other, they are accounted for separately from each other.
Če izda podjetje posojilo, ki prinaša netržno obrestno mero (npr. 5 %, kadar je tržna obrestna mera za podobna posojila 8 %), in prejme vnaprej plačano opravnino kot nadomestilo, pripozna posojilo po njegovi pošteni vrednosti, tj. brez prejete opravnine.
The economic characteristics and risks of an embedded derivative are not closely related to the host contract (paragraph 4.3.3(a)) in the following examples.
Najboljši dokaz poštene vrednosti finančnega instrumenta ob začetnem pripoznanju je običajno transakcijska cena (tj. poštena vrednost danih ali prejetih nadomestil, glej tudi MSRP 13).
In these examples, assuming the conditions in paragraph 4.3.3(b) and (c) are met, an entity accounts for the embedded derivative separately from the host contract.
Če podjetje ugotovi, da se poštena vrednost ob začetnem pripoznanju razlikuje od transakcijske cene, kot je navedeno v 5.1.1.A členu, mora ta instrument obračunati na navedeni datum na naslednji način:
A put option embedded in an instrument that enables the holder to require the issuer to reacquire the instrument for an amount of cash or other assets that varies on the basis of the change in an equity or commodity price or index is not closely related to a host debt instrument.
z merjenjem, ki se zahteva v skladu s 5.1.1. členom, če zadevno pošteno vrednost dokazuje kotirana cena na delujočem trgu za enako sredstvo ali obveznost (tj. vložek Ravni 1) ali če temelji na tehniki ocenjevanja vrednosti, pri kateri se uporabljajo samo podatki, ki jih je mogoče pridobiti na trgu.
An option or automatic provision to extend the remaining term to maturity of a debt instrument is not closely related to the host debt instrument unless there is a concurrent adjustment to the approximate current market rate of interest at the time of the extension.
Podjetje mora razliko med pošteno vrednostjo ob začetnem pripoznanju in transakcijsko ceno pripoznati kot dobiček ali izgubo;
If an entity issues a debt instrument and the holder of that debt instrument writes a call option on the debt instrument to a third party, the issuer regards the call option as extending the term to maturity of the debt instrument provided the issuer can be required to participate in or facilitate the remarketing of the debt instrument as a result of the call option being exercised.
v vseh drugih primerih z merjenjem, ki se zahteva v skladu s 5.1.1. členom, s prilagoditvijo za odložitev razlike med pošteno vrednostjo ob začetnem pripoznanju in transakcijsko ceno.
Equity-indexed interest or principal payments embedded in a host debt instrument or insurance contract—by which the amount of interest or principal is indexed to the value of equity instruments—are not closely related to the host instrument because the risks inherent in the host and the embedded derivative are dissimilar.
Po začetnem pripoznanju mora podjetje pripoznati to odloženo razliko kot dobiček ali izgubo samo, če izhaja iz spremembe dejavnika (vključno s časom), ki bi ga udeleženci na trgu upoštevali pri določanju cene sredstva ali obveznosti.
Commodity-indexed interest or principal payments embedded in a host debt instrument or insurance contract—by which the amount of interest or principal is indexed to the price of a commodity (such as gold)—are not closely related to the host instrument because the risks inherent in the host and the embedded derivative are dissimilar.
Poznejše merjenje (oddelka 5.2 in 5.3)
A call, put, or prepayment option embedded in a host debt contract or host insurance contract is not closely related to the host contract unless:
Če se finančni instrument, ki je bil prej pripoznan kot finančno sredstvo, meri po pošteni vrednosti prek poslovnega izida in njegova poštena vrednost pade pod nič, je to finančna obveznost v skladu s 4.2.1. členom.
the option's exercise price is approximately equal on each exercise date to the amortised cost of the host debt instrument or the carrying amount of the host insurance contract; or
Vendar se hibridne pogodbe z gostiteljskimi instrumenti, ki so sredstva iz področja uporabe tega standarda, vedno merijo v skladu s 4.3.2. členom.
the exercise price of a prepayment option reimburses the lender for an amount up to the approximate present value of lost interest for the remaining term of the host contract.
Naslednji primer ponazarja obračunavanje transakcijskih stroškov ob začetnem in poznejšem merjenju finančnega sredstva, merjenega po pošteni vrednosti, pri čemer se spremembe pripoznajo v drugem vseobsegajočem donosu v skladu s 5.7.5. ali 4.1.2.A členom.
Lost interest is the product of the principal amount prepaid multiplied by the interest rate differential.
Podjetje pridobi finančno sredstvo za 100 DE ter nakupno provizijo v višini 2 DE.
The interest rate differential is the excess of the effective interest rate of the host contract over the effective interest rate the entity would receive at the prepayment date if it reinvested the principal amount prepaid in a similar contract for the remaining term of the host contract.
Podjetje na začetku pripozna sredstvo v višini 102 DE.
The assessment of whether the call or put option is closely related to the host debt contract is made before separating the equity element of a convertible debt instrument in accordance with IAS 32.
Poročevalsko obdobje se konča en dan pozneje, ko je kotirana tržna cena sredstva 100 DE.
Credit derivatives that are embedded in a host debt instrument and allow one party (the ‘beneficiary’) to transfer the credit risk of a particular reference asset, which it may not own, to another party (the ‘guarantor’) are not closely related to the host debt instrument.
Če bi se sredstvo prodalo, bi se plačala provizija v višini 3 DE.
Such credit derivatives allow the guarantor to assume the credit risk associated with the reference asset without directly owning it.
Na navedeni datum podjetje izmeri sredstvo v višini 100 DE (ne glede na možno provizijo pri prodaji) in pripozna izgubo 2 DE v drugem vseobsegajočem donosu.
An example of a hybrid contract is a financial instrument that gives the holder a right to put the financial instrument back to the issuer in exchange for an amount of cash or other financial assets that varies on the basis of the change in an equity or commodity index that may increase or decrease (a ‘puttable instrument’).
Če se finančno sredstvo meri po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom, se transakcijski stroški amortizirajo v poslovnem izidu z uporabo metode efektivnih obresti.
Unless the issuer on initial recognition designates the puttable instrument as a financial liability at fair value through profit or loss, it is required to separate an embedded derivative (ie the indexed principal payment) under paragraph 4.3.3 because the host contract is a debt instrument under paragraph B4.3.2 and the indexed principal payment is not closely related to a host debt instrument under paragraph B4.3.5(a).
Poznejše merjenje finančnega sredstva ali finančne obveznosti ter poznejše pripoznanje dobičkov in izgub iz B5.1.2.A člena mora biti skladno z zahtevami tega standarda.
Because the principal payment can increase and decrease, the embedded derivative is a non-option derivative whose value is indexed to the underlying variable.
Naložbe v kapitalske instrumente in pogodbe o teh naložbah
In the case of a puttable instrument that can be put back at any time for cash equal to a proportionate share of the net asset value of an entity (such as units of an open-ended mutual fund or some unit-linked investment products), the effect of separating an embedded derivative and accounting for each component is to measure the hybrid contract at the redemption amount that is payable at the end of the reporting period if the holder exercised its right to put the instrument back to the issuer.
Vse naložbe v kapitalske instrumente in pogodbe o teh naložbah se morajo meriti po pošteni vrednosti.
The economic characteristics and risks of an embedded derivative are closely related to the economic characteristics and risks of the host contract in the following examples.
Vendar je lahko v nekaterih redkih okoliščinah nabavna vrednost ustrezna ocena poštene vrednosti.
In these examples, an entity does not account for the embedded derivative separately from the host contract.
To se lahko zgodi, če ni na voljo dovolj novejših podatkov za merjenje poštene vrednosti ali če je na voljo širok nabor možnih poštenih vrednosti in nabavna vrednost predstavlja najboljšo oceno poštene vrednosti v tem naboru.
An embedded derivative in which the underlying is an interest rate or interest rate index that can change the amount of interest that would otherwise be paid or received on an interest-bearing host debt contract or insurance contract is closely related to the host contract unless the hybrid contract can be settled in such a way that the holder would not recover substantially all of its recognised investment or the embedded derivative could at least double the holder's initial rate of return on the host contract and could result in a rate of return that is at least twice what the market return would be for a contract with the same terms as the host contract.
Znaki, da nabavna vrednost ne odraža poštene vrednosti, vključujejo:
An embedded floor or cap on the interest rate on a debt contract or insurance contract is closely related to the host contract, provided the cap is at or above the market rate of interest and the floor is at or below the market rate of interest when the contract is issued, and the cap or floor is not leveraged in relation to the host contract.
pomembno spremembo poslovnih rezultatov subjekta, v katerega se vlaga, glede na proračune, načrte in mejnike;
Similarly, provisions included in a contract to purchase or sell an asset (eg a commodity) that establish a cap and a floor on the price to be paid or received for the asset are closely related to the host contract if both the cap and floor were out of the money at inception and are not leveraged.
spremembe v pričakovanju, da bodo doseženi mejniki subjekta, v katerega se vlaga, v zvezi s tehničnimi izdelki;
An embedded foreign currency derivative that provides a stream of principal or interest payments that are denominated in a foreign currency and is embedded in a host debt instrument (for example, a dual currency bond) is closely related to the host debt instrument.
pomembno spremembo na trgu za lastniški kapital subjekta, v katerega se vlaga, ali za njegove izdelke ali potencialne izdelke;
Such a derivative is not separated from the host instrument because IAS 21 The Effects of Changes in Foreign Exchange Rates requires foreign currency gains and losses on monetary items to be recognised in profit or loss.
pomembno spremembo v svetovnem gospodarstvu ali gospodarskem okolju, v katerem posluje subjekt, v katerega se vlaga;
An embedded foreign currency derivative in a host contract that is an insurance contract or not a financial instrument (such as a contract for the purchase or sale of a non-financial item where the price is denominated in a foreign currency) is closely related to the host contract provided it is not leveraged, does not contain an option feature, and requires payments denominated in one of the following currencies:
pomembno spremembo v poslovnih rezultatih primerljivih podjetij ali v vrednotenjih, ki so razvidna iz splošnega trga;
the functional currency of any substantial party to that contract;
interne zadeve subjekta, v katerega se vlaga, kot so goljufija, komercialni spori, pravdni procesi, spremembe vodenja ali strategije;
the currency in which the price of the related good or service that is acquired or delivered is routinely denominated in commercial transactions around the world (such as the US dollar for crude oil transactions); or
dokazi na podlagi eksternih transakcij z lastniškim kapitalom subjekta, v katerega se vlaga, bodisi z njegove strani (kot je izdaja svežega lastniškega kapitala) bodisi s prenosi kapitalskih instrumentov med tretjimi osebami.
a currency that is commonly used in contracts to purchase or sell non-financial items in the economic environment in which the transaction takes place (eg a relatively stable and liquid currency that is commonly used in local business transactions or external trade).
Seznam v B5.2.4. členu ni dokončen.
An embedded prepayment option in an interest-only or principal-only strip is closely related to the host contract provided the host contract (i) initially resulted from separating the right to receive contractual cash flows of a financial instrument that, in and of itself, did not contain an embedded derivative, and (ii) does not contain any terms not present in the original host debt contract.
Podjetje mora uporabiti vse informacije o poslovnih rezultatih in poslovanju podjetja, ki postanejo razpoložljive po datumu začetnega pripoznanja.
An embedded derivative in a host lease contract is closely related to the host contract if the embedded derivative is (i) an inflation-related index such as an index of lease payments to a consumer price index (provided that the lease is not leveraged and the index relates to inflation in the entity's own economic environment), (ii) contingent rentals based on related sales or (iii) contingent rentals based on variable interest rates.
Če take pomembne informacije obstajajo, lahko to pomeni, da nabavna vrednost morda ne odraža poštene vrednosti.
A unit-linking feature embedded in a host financial instrument or host insurance contract is closely related to the host instrument or host contract if the unit-denominated payments are measured at current unit values that reflect the fair values of the assets of the fund.
V takih primerih mora podjetje izmeriti pošteno vrednost.
A unit-linking feature is a contractual term that requires payments denominated in units of an internal or external investment fund.
Nabavna vrednost ni nikoli najboljša ocena poštene vrednosti za naložbe v kapitalske instrumente, ki kotirajo na borzi (ali pogodbe o kapitalskih instrumentih, ki kotirajo na borzi).
A derivative embedded in an insurance contract is closely related to the host insurance contract if the embedded derivative and host insurance contract are so interdependent that an entity cannot measure the embedded derivative separately (ie without considering the host contract).
Merjenje odplačne vrednosti (oddelek 5.4)
Instruments containing embedded derivatives
Pri uporabi metode efektivnih obresti mora podjetje identificirati opravnine, ki so sestavni del efektivne obrestne mere finančnega instrumenta.
As noted in paragraph B4.3.1, when an entity becomes a party to a hybrid contract with a host that is not an asset within the scope of this Standard and with one or more embedded derivatives, paragraph 4.3.3 requires the entity to identify any such embedded derivative, assess whether it is required to be separated from the host contract and, for those that are required to be separated, measure the derivatives at fair value at initial recognition and subsequently.
Opis opravnin za finančne storitve morda ne nakazuje narave in vsebine opravljenih storitev.
These requirements can be more complex, or result in less reliable measures, than measuring the entire instrument at fair value through profit or loss.
Opravnine, ki so sestavni del efektivne obrestne mere finančnega instrumenta, se obravnavajo kot prilagoditev efektivne obrestne mere, razen če se finančni instrument meri po pošteni vrednosti, pri čemer se sprememba poštene vrednosti pripozna v poslovnem izidu.
For that reason this Standard permits the entire hybrid contract to be designated as at fair value through profit or loss.
V takih primerih se opravnine pripoznajo kot prihodek ali odhodek ob začetnem pripoznanju instrumenta.
Such designation may be used whether paragraph 4.3.3 requires the embedded derivatives to be separated from the host contract or prohibits such separation.
Opravnine, ki so sestavni del efektivne obrestne mere finančnega instrumenta, vključujejo:
However, paragraph 4.3.5 would not justify designating the hybrid contract as at fair value through profit or loss in the cases set out in paragraph 4.3.5(a) and (b) because doing so would not reduce complexity or increase reliability.
stroške odobritve, ki se podjetju plačajo v zvezi z oblikovanjem ali pridobitvijo finančnega sredstva.
Reassessment of embedded derivatives
Tovrstne opravnine lahko vključujejo nadomestilo za dejavnosti, kot so ocena finančnega položaja posojilojemalca, vrednotenje in evidentiranje poroštev, dogovorov o zavarovanju s premoženjem in drugih jamstev, pogajanje o pogojih instrumenta, priprava in obdelava dokumentacije in sklenitev posla.
In accordance with paragraph 4.3.3, an entity shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative when the entity first becomes a party to the contract.
Te opravnine so sestavni del generiranja udeležbe v izhajajočem finančnem instrumentu;
Subsequent reassessment is prohibited unless there is a change in the terms of the contract that significantly modifies the cash flows that otherwise would be required under the contract, in which case reassessment is required.
provizije za prevzete obveznosti, ki jih podjetje prejme za odobritev posojila, kadar se obveza iz posojila ne meri v skladu s 4.2.1.(a) členom in je verjetno, da bo podjetje sklenilo specifičen posojilni posel.
An entity determines whether a modification to cash flows is significant by considering the extent to which the expected future cash flows associated with the embedded derivative, the host contract or both have changed and whether the change is significant relative to the previously expected cash flows on the contract.
Tovrstne opravnine se obravnavajo kot nadomestilo za tekočo udeležbo s pridobitvijo finančnega instrumenta.
Paragraph B4.3.11 does not apply to embedded derivatives in contracts acquired in:
Če obveza poteče, ne da bi podjetje izdalo posojilo, se opravnina ob poteku pripozna kot prihodek;
a business combination (as defined in IFRS 3 Business Combinations);
stroške odobritve, ki se plačajo ob izdaji finančnih obveznosti, merjenih po odplačni vrednosti.
a combination of entities or businesses under common control as described in paragraphs B1–B4 of IFRS 3; or
Te opravnine so sestavni del generiranja udeležbe v finančni obveznosti.
the formation of a joint venture as defined in IFRS 11 Joint Arrangements
Podjetje razlikuje med opravninami in stroški, ki so sestavni del efektivne obrestne mere za finančno obveznost, ter stroški odobritve in transakcijskimi stroški, povezanimi s pravico do opravljanja storitev, kot so storitve upravljanja naložb.
or their possible reassessment at the date of acquisition [1].
Opravnine, ki niso sestavni del efektivne obrestne mere finančnega instrumenta in se obračunavajo v skladu z MSRP 15, vključujejo:
Reclassification of financial assets (Section 4.4)
opravnine, obračunane za servisiranje posojila;
Reclassification of financial assets
provizije za prevzete obveznosti za odobritev posojila, kadar se obveza iz posojila ne meri v skladu s 4.2.1.(a) členom in ni verjetno, da bo sklenjen specifičen posojilni posel; in
Paragraph 4.4.1 requires an entity to reclassify financial assets if the entity changes its business model for managing those financial assets.
provizije za sindiciranje posojila, ki jih prejme podjetje, ki uredi posojilo in ne zadrži nobenega dela posojilnega paketa za sebe (ali obdrži del z isto efektivno obrestno mero za primerljivo tveganje kot drugi udeleženci).
Such changes are expected to be very infrequent.
Pri uporabi metode efektivnih obresti podjetje načeloma amortizira vse opravnine, plačane ali prejete provizije, transakcijske stroške ter druge premije in popuste, ki so vključeni v izračun efektivne obrestne mere, v pričakovanem obdobju trajanja finančnega instrumenta.
Such changes are determined by the entity's senior management as a result of external or internal changes and must be significant to the entity's operations and demonstrable to external parties.
Vendar se uporabi krajše obdobje, če je to obdobje, na katerega se nanašajo opravnine, plačane ali prejete provizije, transakcijski stroški, premije ali popusti.
Accordingly, a change in an entity's business model will occur only when an entity either begins or ceases to perform an activity that is significant to its operations; for example, when the entity has acquired, disposed of or terminated a business line.
Do tega pride, ko se za spremenljivko, na katero se nanašajo opravnine, plačane ali prejete provizije, transakcijski stroški, premije ali popusti, pred pričakovano zapadlostjo finančnega instrumenta cena popravi na tržno obrestno mero.
Examples of a change in business model include the following:
V takem primeru je ustrezno obdobje amortizacije obdobje do naslednjega datuma popravka cene.
An entity has a portfolio of commercial loans that it holds to sell in the short term.
Na primer, če premija ali popust za finančni instrument z variabilno obrestno mero odraža obresti, obračunane na ta finančni instrument od zadnjega plačila obresti, ali spremembe tržnih obrestnih mer, odkar je bila variabilna obrestna mera prestavljena na tržno obrestno mero, se amortizira do naslednjega datuma, ko se variabilna obrestna mera prestavi na tržno obrestno mero.
The entity acquires a company that manages commercial loans and has a business model that holds the loans in order to collect the contractual cash flows.
To je zato, ker se premija ali popust nanaša na obdobje do naslednjega datuma, ko se bo prestavila obrestna mera, ker se na ta datum spremenljivka, na katero se nanaša premija ali popust (tj. obrestna mera), prestavi na tržno obrestno mero.
The portfolio of commercial loans is no longer for sale, and the portfolio is now managed together with the acquired commercial loans and all are held to collect the contractual cash flows.
Če pa je premija ali popust posledica spremembe kreditnega razmika nad variabilno obrestno mero, določeno v finančnem instrumentu, ali drugih spremenljivk, ki se ne prestavljajo na tržne mere, se amortizira v pričakovanem obdobju trajanja finančnega instrumenta.
A financial services firm decides to shut down its retail mortgage business.
Pri finančnih sredstvih in finančnih obveznostih z variabilno obrestno mero se z redno ponovno oceno denarnih tokov, s katero se upošteva nihanje tržnih obrestnih mer, spremeni efektivna obrestna mera.
That business no longer accepts new business and the financial services firm is actively marketing its mortgage loan portfolio for sale.
Če se finančno sredstvo ali finančna obveznost z variabilno obrestno mero na začetku pripozna v znesku, enakemu glavnici, ki se mora prejeti ali plačati ob zapadlosti, ponovna ocena prihodnjih plačil obresti praviloma nima pomembnega učinka na knjigovodsko vrednost sredstva ali obveznosti.