natgillin/translations-raw huggingface dataset:
In exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the variability in the range of reasonable fair value measurements will be so great, and the probabilities of the various outcomes so difficult to assess, that the usefulness of a single measure of fair value is negated.
Čeprav lahko podjetje uporabi model nabavne vrednosti za eno naložbeno nepremičnino, v teh primerih še naprej obračunava vsako preostalo nepremičnino z modelom poštene vrednosti.
This may indicate that the fair value of the property will not be reliably measurable on a continuing basis (see paragraph 53).
Če je podjetje prej izmerilo kakšno naložbeno nepremičnino po pošteni vrednosti, jo mora še naprej meriti po pošteni vrednosti do odtujitve (ali dokler nepremičnina ne postane lastniško uporabljana nepremičnina ali dokler podjetje ne začne razvijati nepremičnine za kasnejšo prodajo v rednem poslovanju), tudi če postajajo primerljive tržne transakcije manj pogoste ali tržne cene niso tako sproti na voljo.
In determining the carrying amount of investment property under the fair value model, an entity does not double-count assets or liabilities that are recognised as separate assets or liabilities.
Podjetje, ki se odloči za merjenje naložbenih nepremičnin po modelu nabavne vrednosti, po začetnem pripoznanju meri naložbeno nepremičnino:
equipment such as lifts or air-conditioning is often an integral part of a building and is generally included in the fair value of the investment property, rather than recognised separately as property, plant and equipment.
v skladu z MSRP 5 Nekratkoročna sredstva za prodajo in ustavljeno poslovanje, če izpolnjuje merila za razvrstitev med sredstva za prodajo (ali je del skupine, ki je razvrščena med sredstva za prodajo);
if an office is leased on a furnished basis, the fair value of the office generally includes the fair value of the furniture, because the rental income relates to the furnished office.
v skladu z MSRP 16, če jo poseduje najemnik kot sredstvo, ki predstavlja pravico do uporabe, in ni namenjena za prodajo v skladu s MSRP 5 in
When furniture is included in the fair value of investment property, an entity does not recognise that furniture as a separate asset.
v vseh drugih primerih v skladu z zahtevami iz MRS 16 za model nabavne vrednosti.
the fair value of investment property excludes prepaid or accrued operating lease income, because the entity recognises it as a separate liability or asset.
PRENOSI
the fair value of investment property held by a lessee as a right-of-use asset reflects expected cash flows (including variable lease payments that are expected to become payable).
Prenosi na konte naložbenih nepremičnin ali z njih se opravijo, kadar in zgolj kadar se spremeni uporaba, kar dokazuje:
Accordingly, if a valuation obtained for a property is net of all payments expected to be made, it will be necessary to add back any recognised lease liability, to arrive at the carrying amount of the investment property using the fair value model.
začetek lastniške uporabe pri prenosih s kontov naložbenih nepremičnin na konte lastniško uporabljanih nepremičnin,
In some cases, an entity expects that the present value of its payments relating to an investment property (other than payments relating to recognised liabilities) will exceed the present value of the related cash receipts.
začetek razvijanja za prodajo pri prenosih s kontov naložbenih nepremičnin na konte zalog,
An entity applies IAS 37 Provisions, Contingent Liabilities and Contingent Assets to determine whether to recognise a liability and, if so, how to measure it.
konec lastniške uporabe pri prenosih s kontov lastniško uporabljanih nepremičnin na konte naložbenih nepremičnin; ali
Inability to measure fair value reliably
oddaja v poslovni najem drugi stranki pri prenosih s kontov zalog na konte naložbenih nepremičnin.
There is a rebuttable presumption that an entity can reliably measure the fair value of an investment property on a continuing basis.
člen zahteva, da podjetje prenese nepremičnino s konta naložbenih nepremičnin na konto zalog, kadar in zgolj kadar se spremeni uporaba, kar dokazuje začetek razvoja, usmerjenega v prodajo.
However, in exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the fair value of the investment property is not reliably measurable on a continuing basis.
Če se podjetje odloči odtujiti naložbeno nepremičnino brez razvoja, jo še naprej obravnava kot naložbeno nepremičnino, dokler ni odpravljeno njeno pripoznanje (dokler ni odstranjena iz izkaza finančnega položaja), in je ne obravnava kot zalogo.
This arises when, and only when, the market for comparableproperties is inactive (eg there are few recent transactions, price quotations are not current or observed transaction prices indicate that the seller was forced to sell) and alternative reliable measurements of fair value (for example, based on discounted cash flow projections) are not available.
Če podjetje prične ponovno razvijati obstoječo naložbeno nepremičnino za nadaljnjo prihodnjo uporabo, ostane le-ta še naprej naložbena nepremičnina in se pri ponovnem razvoju ne prerazvrsti med lastniško uporabljane nepremičnine.
If an entity determines that the fair value of an investment property under construction is not reliably measurable but expects the fair value of the property to be reliably measurable when construction is complete, it shall measure that investment property under construction at cost until either its fair value becomes reliably measurable or construction is completed (whichever is earlier).
člen se uporablja za pripoznavanje in merjenje v primerih, ko podjetje pri naložbenih nepremičninah uporablja model poštene vrednosti.
If an entity determines that the fair value of an investment property (other than an investment property under construction) is not reliably measurable on a continuing basis, the entity shall measure that investment property using the cost model in IAS 16 for owned investment property or in accordance with IFRS 16 for investment property held by a lessee as a right-of-use asset.
Če uporablja model nabavne vrednosti, prenosi na konte naložbenih nepremičnin, lastniško uporabljanih nepremičnin in zalog ne spreminjajo knjigovodske vrednosti prenesenih nepremičnin in vrednosti takšnih nepremičnin za potrebe merjenja ali razkrivanja.
The residual value of the investment property shall be assumed to be zero.
Pri prenosih s kontov naložbenih nepremičnin, obravnavanih po pošteni vrednosti, na konte lastniško uporabljanih nepremičnin ali zalog, velja, da je predvidena nabavna vrednost nepremičnin pri kasnejšem obračunavanju po MRS 16, MSRP 16 ali MRS 2 njihova poštena vrednost na dan spremembe uporabe.
The entity shall continue to apply IAS 16 or IFRS 16 until disposal of the investment property.
Če postane lastniško uporabljana nepremičnina naložbena nepremičnina, ki bo obravnavana po pošteni vrednosti, mora podjetje uporabljati MRS 16 za nepremičnine, ki so v njegovi lasti, in MSRP 16 za nepremičnine, ki jih poseduje najemnik kot sredstva, ki predstavljajo pravico do uporabe, vse do datuma spremembe uporabe.
Once an entity becomes able to measure reliably the fair value of an investment property under construction that has previously been measured at cost, it shall measure that property at its fair value.
Podjetje mora obravnavati vsako razliko med knjigovodsko vrednostjo nepremičnine po MRS 16 ali MSRP 16 in njeno pošteno vrednostjo na ta datum enako kot prevrednotenje po MRS 16.
Once construction of that property is complete, it is presumed that fair value can be measured reliably.
Do datuma, ko postane lastniško uporabljana nepremičnina naložbena nepremičnina, izkazana po pošteni vrednosti, jo podjetje amortizira in pripoznava vsako izgubo zaradi oslabitve.
If this is not the case, in accordance with paragraph 53, the property shall be accounted for using the cost model in accordance with IAS 16 for owned assets or IFRS 16 for investment property held by a lessee as a right-of-use asset.
Podjetje obravnava vsako razliko med knjigovodsko vrednostjo nepremičnine po MRS 16 ali MSRP 16 in njeno pošteno vrednostjo na ta datum enako kot prevrednotenje po MRS 16.
The presumption that the fair value of investment property under construction can be measured reliably can be rebutted only on initial recognition.
Z drugimi besedami:
An entity that has measured an item of investment property under construction at fair value may not conclude that the fair value of the completed investment property cannot be measured reliably.
vsako iz tega izhajajoče zmanjšanje knjigovodske vrednosti nepremičnine se pripozna v poslovnem izidu.
In the exceptional cases when an entity is compelled, for the reason given in paragraph 53, to measure an investment property using the cost model in accordance with IAS 16 or IFRS 16, it measures at fair value all its other investment property, including investment property under construction.
Kolikor pa je kak znesek vštet v prevrednotovalni presežek pri takšni nepremičnini, se zmanjšanje pripozna v drugem vseobsegajočem donosu in zmanjša prevrednotovalni presežek v lastniškem kapitalu.
In these cases, although an entity may use the cost model for one investment property, the entity shall continue to account for each of the remaining properties using the fair value model.
vsako iz tega izhajajoče povečanje knjigovodske vrednosti se obravnava tako:
If an entity has previously measured an investment property at fair value, it shall continue to measure the property at fair value until disposal (or until the property becomes owner-occupied property or the entity begins to develop the property for subsequent sale in the ordinary course of business) even if comparable market transactions become less frequent or market prices become less readily available.
v obsegu, v katerem povečanje odpravi prejšnjo izgubo iz oslabitve za to nepremičnino, se povečanje pripozna v poslovnem izidu.
After initial recognition, an entity that chooses the cost model shall measure investment property:
Znesek, pripoznan v poslovnem izidu, ne presega zneska, potrebnega za povrnitev knjigovodske vrednosti na tisto knjigovodsko vrednost, ki bi se ugotovila (po odštetju amortizacije), če v prejšnjih obdobjih ne bi bila pripoznana nobena izguba zaradi oslabitve;
in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations if it meets the criteria to be classified as held for sale (or is included in a disposal group that is classified as held for sale);
preostali del povečanja se pripozna v drugem vseobsegajočem donosu in poveča prevrednotovalni presežek v lastniškem kapitalu.
in accordance with IFRS 16 if it is held by a lessee as a right-of-use asset and is not held for sale in accordance with IFRS 5; and
Pri prenosih s kontov zalog na konte naložbenih nepremičnin, ki se bodo izkazovale po pošteni vrednosti, se mora vsaka razlika med pošteno vrednostjo nepremičnine na takšen datum in njeno prejšnjo knjigovodsko vrednostjo pripoznati v poslovnem izidu.
in accordance with the requirements in IAS 16 for the cost model in all other cases.
Obravnava prenosov s kontov zalog na konte naložbenih nepremičnin, ki se bodo obravnavale po pošteni vrednosti, je skladna z obravnavo prodaje zalog.
TRANSFERS
Ko podjetje dokonča gradnjo ali razvoj v lastnem okviru zgrajene nepremičnine, ki se bo izkazovala po pošteni vrednosti, pripozna vsako razliko med pošteno vrednostjo nepremičnine na ta datum in njeno prejšnjo knjigovodsko vrednostjo v poslovnem izidu.
Transfers to, or from, investment property shall be made when, and only when, there is a change in use, evidenced by:
ODTUJITVE
commencement of owner-occupation, for a transfer from investment property to owner-occupied property;
Naložbena nepremičnina se preneha pripoznavati (odstrani se iz izkaza finančnega položaja) ob odtujitvi ali kadar se za stalno umakne iz uporabe in iz odtujitve ni mogoče pričakovati nikakršnih prihodnjih gospodarskih koristi.
commencement of development with a view to sale, for a transfer from investment property to inventories;
Naložbena nepremičnina se lahko odtuji s prodajo ali z oddajo v finančni najem.
end of owner-occupation, for a transfer from owner-occupied property to investment property; or
Datum odtujitve naložbene nepremičnine, ki se proda, je datum, na katerega prejemnik pridobi obvladovanje tega sredstva v skladu z zahtevami iz MSRP 15 za določanje, kdaj je izvršitvena obveza izpolnjena.
commencement of an operating lease to another party, for a transfer from inventories to investment property.
MSRP 16 se uporablja za odtujitev z oddajo v finančni najem ali s prodajo in povratnim najemom.
Paragraph 57(b) requires an entity to transfer a property from investment property to inventories when, and only when, there is a change in use, evidenced by commencement of development with a view to sale.
Če podjetje v skladu z načelom pripoznavanja v 16. členu v knjigovodski vrednosti sredstva pripozna strošek zamenjave za del naložbene nepremičnine, odpravi pripoznanje knjigovodske vrednosti zamenjanega dela.
When an entity decides to dispose of an investment property without development, it continues to treat the property as an investment property until it is derecognised (eliminated from the statement of financial position) and does not treat it as inventory.
Za naložbeno nepremičnino, obračunano z uporabo modela nabavne vrednosti, zamenjani del ne sme biti del, ki je bil amortiziran posebej.
Similarly, if an entity begins to redevelop an existing investment property for continued future use as investment property, the property remains an investment property and is not reclassified as owner-occupied property during the redevelopment.
Če podjetje ne more določiti knjigovodske vrednosti nadomeščenega dela, lahko s stroški nadomestitve pokaže, kolikšna je bila vrednost nadomeščenega dela v trenutku pridobitve ali zgraditve.
Paragraphs 60–65 apply to recognition and measurement issues that arise when an entity uses the fair value model for investment property.
Po modelu poštene vrednosti lahko poštena vrednost naložbene nepremičnine že nakaže, da je del, katerega nadomestitev je predvidena, izgubil svojo vrednost.
When an entity uses the cost model, transfers between investment property, owner-occupied property and inventories do not change the carrying amount of the property transferred and they do not change the cost of that property for measurement or disclosure purposes.
V drugih primerih pa utegne biti težko ugotoviti, za koliko je treba zmanjšati pošteno vrednost za tisti del, ki bo nadomeščen.
If an owner-occupied property becomes an investment property that will be carried at fair value, an entity shall apply IAS 16 for owned property and IFRS 16 for property held by a lessee as a right-of-use asset up to the date of change in use.
Dobičke ali izgube iz opustitev ali odtujitev naložbenih nepremičnin je treba ugotoviti kot razlike med čistimi prejemki iz odtujitve in knjigovodsko vrednostjo sredstev ter jih pripoznati v poslovnem izidu (razen če MSRP 16 zahteva drugače pri prodaji in povratnem najemu) v obdobju opustitve ali odtujitve.
The entity shall treat any difference at that date between the carrying amount of the property in accordance with IAS 16 or IFRS 16 and its fair value in the same way as a revaluation in accordance with IAS 16.
Znesek nadomestila, ki se vključi v dobiček ali izgubo zaradi odprave pripoznanja posamezne naložbene nepremičnine, se določi v skladu z zahtevami za določitev transakcijske cene v 47.–72. členu MSRP 15.
Up to the date when an owner-occupied property becomes an investment property carried at fair value, an entity depreciates the property (or the right-of-use asset) and recognises any impairment losses that have occurred.
Poznejše spremembe ocenjenega zneska nadomestila, ki se vključi v dobiček ali izgubo, se obračunajo v skladu z zahtevami za spremembe transakcijske cene v MSRP 15.
The entity treats any difference at that date between the carrying amount of the property in accordance with IAS 16 or IFRS 16 and its fair value in the same way as a revaluation in accordance with IAS 16.
Podjetje uporablja MRS 37 oziroma druge standarde, kot je primerno, pri vseh obveznostih, ki jih obdrži po odtujitvi naložbene nepremičnine.
In other words:
Nadomestila, ki jih plačajo tretje osebe za naložbeno nepremičnino, ki je bila oslabljena, izgubljena ali opuščena, se pripoznajo v poslovnem izidu, ko zapadejo v plačilo.
any resulting decrease in the carrying amount of the property is recognised in profit or loss.
Oslabitev ali izguba naložbenih nepremičnin, s tem povezane terjatve ali nadomestila, ki jih plačajo tretje osebe, ter vsak kasnejši nakup ali gradnja nadomestnih sredstev, so ločeni gospodarski dogodki in jih je treba ločeno obračunavati po naslednjih načelih:
However, to the extent that an amount is included in revaluation surplus for that property, the decrease is recognised in other comprehensive income and reduces the revaluation surplus within equity.
oslabitve naložbenih nepremičnin se pripoznajo kot obveznost v skladu z MRS 36;
any resulting increase in the carrying amount is treated as follows:
odstranitve ali odtujitve naložbenih nepremičnin se pripoznajo v skladu s 66.–71. členom tega standarda;
to the extent that the increase reverses a previous impairment loss for that property, the increase is recognised in profit or loss.
nadomestila, ki jih plačajo tretje osebe za naložbeno nepremičnino, ki je bila oslabljena, izgubljena ali opuščena, se pripoznajo v poslovnem izidu, ko zapadejo v plačilo, in
The amount recognised in profit or loss does not exceed the amount needed to restore the carrying amount to the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised.
vrednost tistih sredstev, ki so bila obnovljena, kupljena ali zgrajena kot nadomestitev, se opredeli v skladu s 20.–29. členom iz tega standarda.
any remaining part of the increase is recognised in other comprehensive income and increases the revaluation surplus within equity.
RAZKRIVANJE
On subsequent disposal of the investment property, the revaluation surplus included in equity may be transferred to retained earnings.
Model poštene vrednosti in model nabavne vrednosti
The transfer from revaluation surplus to retained earnings is not made through profit or loss.
Razkritja, obravnavana v nadaljevanju, se uporabljajo dodatno k tistim v MSRP 16.
For a transfer from inventories to investment property that will be carried at fair value, any difference between the fair value of the property at that date and its previous carrying amount shall be recognised in profit or loss.
V skladu z MSRP 16 zagotavlja lastnik naložbene nepremičnine kot najemodajalec razkritja o najemih, ki jih je sklenil.
The treatment of transfers from inventories to investment property that will be carried at fair value is consistent with the treatment of sales of inventories.
Najemnik, ki poseduje naložbeno nepremičnino kot sredstvo, ki predstavlja pravico do uporabe, za vse poslovne najeme, ki jih je sklenil, zagotavlja razkritja kot najemnik v skladu z zahtevami iz MSRP 16 in kot najemodajalec v skladu z MSRP 16.
When an entity completes the construction or development of a self-constructed investment property that will be carried at fair value, any difference between the fair value of the property at that date and its previous carrying amount shall be recognised in profit or loss.
Podjetje razkrije:
DISPOSALS
ali uporablja model poštene vrednosti ali model nabavne vrednosti;
An investment property shall be derecognised (eliminated from the statement of financial position) on disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal.
merila, ki jih uporablja, da bi razlikovalo naložbene nepremičnine od lastniško uporabljanih nepremičnin in od nepremičnin, ki jih poseduje za prodajo v rednem poslovanju, če je razvrstitev težavna (glejte 14. člen);
The disposal of an investment property may be achieved by sale or by entering into a finance lease.
vrednosti, pripoznane v poslovnem izidu za:
The date of disposal for investment property that is sold is the date the recipient obtains control of the investment property in accordance with the requirements for determining when a performance obligation is satisfied in IFRS 15.
prihodke od najemnin za naložbene nepremičnine,
IFRS 16 applies to a disposal effected by entering into a finance lease and to a sale and leaseback.
neposredne poslovne odhodke (tudi za popravila in vzdrževanje), ki izhajajo iz naložbenih nepremičnin, ki so ustvarile prihodke od najemnin v obdobju;
If, in accordance with the recognition principle in paragraph 16, an entity recognises in the carrying amount of an asset the cost of a replacement for part of an investment property, it derecognises the carrying amount of the replaced part.
neposredne poslovne odhodke (tudi za popravila in vzdrževanje), ki izhajajo iz naložbenih nepremičnin, ki niso ustvarile prihodkov od najemnin v obdobju, in
For investment property accounted for using the cost model, a replaced part may not be a part that was depreciated separately.
kumulativne spremembe poštene vrednosti, pripoznane v poslovnem izidu ob prodaji naložbene nepremičnine iz skupine sredstev, v kateri je uporabljen model nabavne vrednosti, v skupino sredstev, v kateri je uporabljen model poštene vrednosti (glej 32.C člen);
If it is not practicable for an entity to determine the carrying amount of the replaced part, it may use the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed.
obstoj in zneske omejitev unovčljivosti naložbenih nepremičnin ali vrnitev prihodkov in donosov iz odtujitve;
Under the fair value model, the fair value of the investment property may already reflect that the part to be replaced has lost its value.
pogodbene obveze za nakupovanje, izdelovanje ali razvoj naložbenih nepremičnin ali pa za popravila, vzdrževanje ali izboljšave.
In other cases it may be difficult to discern how much fair value should be reduced for the part being replaced.
Poleg razkritij, ki jih zahteva 75. člen, mora podjetje, ki uporablja model poštene vrednosti iz 33.–55. člena, razkriti tudi uskladitev med knjigovodsko vrednostjo naložbenih nepremičnin na začetku in na koncu obdobja, ki prikazuje:
An alternative to reducing fair value for the replaced part, when it is not practical to do so, is to include the cost of the replacement in the carrying amount of the asset and then to reassess the fair value, as would be required for additions not involving replacement.
povečanja, pri čemer ločeno razkrije tista, ki izhajajo iz pridobitev, in tista, ki izhajajo iz naknadnih izdatkov, ki se pripoznajo v knjigovodski vrednosti sredstva,
Gains or losses arising from the retirement or disposal of investment property shall be determined as the difference between the net disposal proceeds and the carrying amount of the asset and shall be recognised in profit or loss (unless IFRS 16 requires otherwise on a sale and leaseback) in the period of the retirement or disposal.
povečanja, ki izhajajo iz pridobitev s poslovnimi združitvami,
The amount of consideration to be included in the gain or loss arising from the derecognition of an investment property is determined in accordance with the requirements for determining the transaction price in paragraphs 47–72 of IFRS 15.
sredstva, razvrščena kot v posesti za prodajo ali vključena v skupino za odtujitev, ki je razvrščena kot v posesti za prodajo v skladu z MSRP 5, ter druge odtujitve,
Subsequent changes to the estimated amount of the consideration included in the gain or loss shall be accounted for in accordance with the requirements for changes in the transaction price in IFRS 15.
čiste dobičke ali čiste izgube iz naslova prilagoditev poštene vrednosti,