natgillin/translations-raw huggingface dataset:
The amendments to IFRS 4 also permit entities that issue insurance contracts to remove from profit or loss some of the additional accounting mismatches and temporary volatility that could occur when applying IFRS 9 before IFRS 17 is implemented.
Vendar Komisija meni, da spremembe MSRP 4 nimajo dovolj širokega področja uporabe, da bi zadostile potrebam vseh večjih zavarovalnic v Uniji.
Following consultations with the European Financial Reporting Advisory Group, the Commission concludes that the amendments to IFRS 4 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Tako zavarovalniški sektor v finančnem konglomeratu ne bi bil upravičen do odloga uporabe MSRP 9, kar bi jih lahko postavilo v slabši konkurenčni položaj.
The Commission, however, considers that the amendments to IFRS 4 are not sufficiently broad in scope to meet the needs of all significant insurance entities in Union.
Zato bi bilo treba zavarovalniškemu sektorju v finančnih konglomeratih, ki spada na področje uporabe Direktive 2002/87/ES Evropskega parlamenta in Sveta [3], dovoliti odlog uporabe MSRP 9 do 1. januarja 2021.
In particular, the insurance sector within a financial conglomerate would not be eligible to defer the application of IFRS 9, which could put them at a competitive disadvantage.
Odlog uporabe MSRP 9 s strani zavarovalniškega sektorja v konglomeratu bi pomenil uporabo dveh različnih računovodskih standardov znotraj enega finančnega konglomerata, kar bi lahko ustvarilo priložnosti za računovodsko arbitražo ter vlagateljem povzročalo težave pri razumevanju konsolidiranih računovodskih izkazov.
Therefore, the insurance sector of a financial conglomerate falling within the scope of Directive 2002/87/EC of the European Parliament and of the Council [3] should be allowed to defer the application of IFRS 9 until 1 January 2021.
Zato bi moral biti takšen odlog pogojen z določenimi pogoji.
A deferral of the application of IFRS 9 by the insurance sector in a conglomerate would mean the application of two different accounting standards within one financial conglomerate which could create opportunities for accounting arbitrage as well as possibly lead to difficulties for investors in understanding the consolidated financial statements.
Za preprečitev, da bi skupina prenašala finančne instrumente med sektorji zaradi ugodnejše računovodske obravnave, bi morala veljati začasna prepoved prenosa finančnih instrumentov, razen finančnih instrumentov, ki se merijo po pošteni vrednosti in pri katerih se spremembe poštene vrednosti pripoznajo v poslovnem izidu.
Therefore, such a deferral should be subject to certain conditions.
Prepoved prenosa bi morala veljati samo za prenosefinančnih instrumentov, ki izpolnjujejo pogoje za odpravo pripoznanja iz računovodskih izkazov podjetja, iz katerega se prenašajo.
To prevent the group transferring financial instruments between sectors in order to benefit from a more favourable accounting treatment, a temporary prohibition on transfer of financial instruments, other than financial instruments that are measured at fair value with changes in fair values through profit and loss, should apply.
Ta prepoved ne bi smela veljati za finančne instrumente, ki jih izda podjetje v skupini, ker je posedovanje finančnih instrumentov subjektov iz skupine izključeno iz konsolidiranih računovodskih izkazov konglomerata.
Only transfers offinancial instruments that qualify for de-recognition from the accounts of the transferring entity should be subject to the prohibition of transfer.
Odlog uporabe MSRP 9 je glede pristopa skladen z MSRP 4, ki zavarovalniškim skupinam dovoljuje, da konsolidirajo odvisna podjetja, ne da bi merjenje zavarovalnih obveznosti v skladu z lokalnimi splošno sprejetimi računovodskimi politikami odvisnega podjetja uskladile z računovodskimi politikami, ki jih uporablja preostanek skupine.
Financial instruments issued by an entity of the group should not be subject to this prohibition because intra-group holdings of financial instruments are eliminated in the consolidated accounts of the conglomerate.
Čeprav lahko uporaba neenotnih računovodskih politik zmanjša razumljivost računovodskih izkazov, bodo uporabniki računovodskih izkazov že seznanjeni z računovodskim poročanjem v skladu z MRS 39, poleg tega se odlog uporablja le za določen čas.
The deferral of the application of IFRS 9 is consistent in its approach with IFRS 4 which permits insurance groups to consolidate subsidiaries without conforming the measurement of insurance liabilities from subsidiaries' local generally accepted accounting policies to the accounting policies used by the rest of the group.
Pogoji za uporabo odloga bi prav tako morali ublažiti tovrstne pomisleke.
While the use of non-uniform accounting policies may reduce the understandibility of the financial statements, users of the financial statements will already be familiar with the financial reporting under IAS 39 and the deferral is only for a limited period of time.
Odlog uporabe MSRP 9 za zavarovalniški sektor v finančnem konglomeratu bi moral biti časovno omejen, ker je pomembno, da izboljšave, ki jih uvaja MSRP 9, začnejo veljati takoj, ko je to mogoče, in ker se bo MSRP 17 začel uporabljati 1. januarja 2021.
The conditions for use of the deferral should also mitigate any such concerns.
Uredbo (ES) št. 1126/2008 bi bilo zato treba ustrezno spremeniti.
The deferral of the application of IFRS 9 for the insurance sector within a financial conglomerate should be limited in time because it is important that the improvements introduced by IFRS 9 become effective as soon as possible and IFRS 17 will have an effective date of application of 1 January 2021.
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Računovodskega regulativnega odbora –
Regulation (EC) No 1126/2008 should therefore be amended accordingly.
SPREJELA NASLEDNJO UREDBO:
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
Člen 1
HAS ADOPTED THIS REGULATION:
V Prilogi k Uredbi (ES) št. 1126/2008 se Mednarodni standard računovodskega poročanja (MSRP) 4 Zavarovalne pogodbe spremeni, kot je določeno v Prilogi k tej uredbi.
In the Annex to Regulation (EC) No 1126/2008, International Financial Reporting Standard (IFRS) 4 Insurance Contracts is amended as set out in the Annex to this Regulation.
Finančni konglomerat, kot je opredeljen v členu 2(14) Direktive 2002/87/ES, se lahko odloči, da nobeno od njegovih podjetij, ki delujejo v zavarovalniškem sektorju v smislu člena 2(8)(b) navedene direktive, ne bo uporabljalo MSRP 9 v konsolidiranih računovodskih izkazih za poslovna leta, ki se začnejo pred 1. januarjem 2021, kadar so izpolnjeni vsi naslednji pogoji:
Article 2
po 29. novembru 2017 se med zavarovalniškim sektorjem in katerim koli drugim sektorjem finančnega konglomerata ne prenese noben finančni instrument razen finančnih instrumentov, ki se merijo po pošteni vrednosti in pri katerih se spremembe poštene vrednosti pripoznajo v poslovnem izidu obeh sektorjev, ki sodelujeta v takšnem prenosu;
A financial conglomerate as defined in Article 2(14) of Directive 2002/87/EC may elect that none of its entities operating in the insurance sector within the meaning of Article 2(8)(b) of that Directive apply IFRS 9 in the consolidated financial statements for financial years the commencement of which precedes 1 January 2021 where all of the following conditions are met:
finančni konglomerat v konsolidiranih računovodskih izkazih navede, katera zavarovalna podjetja v skupini uporabljajo MRS 39;
no financial instruments are transferred between the insurance sector and any other sector of the financial conglomerate after 29 November 2017 other than financial instruments that are measured at fair value with changes in fair value recognised through the profit or loss account by both sectors involved in such transfers;
razkritja, ki jih zahteva MSRP 7, se zagotovijo ločeno za zavarovalniški sektor z uporabo MRS 39 in za preostalo skupino z uporabo MSRP 9.
the financial conglomerate states in the consolidated financial statements which insurance entities in the group are applying IAS 39;
Člen 3
disclosures requested by IFRS 7 are provided separately for the insurance sector applying IAS 39 and for the rest of the group applying IFRS 9.
Posamezno podjetje uporablja spremembe iz člena 1 od začetka prvega poslovnega leta, ki se začne 1. januarja 2018 ali pozneje.
Article 3
Vendar se finančni konglomerat lahko odloči uporabljati spremembe iz člena 1 pod pogoji iz člena 2 od začetka prvega poslovnega leta, ki se začne 1. januarja 2018 ali pozneje.
Each company shall apply the amendments referred to in Article 1 as from the commencement date of its first financial year starting on or after 1 January 2018.
Člen 4
However, a financial conglomerate may choose to apply the amendments referred to in Article 1 subject to the conditions laid down in Article 2 as from the commencement date of its first financial year starting on or after 1 January 2018.
Ta uredba začne veljati dvajseti dan po objavi v Uradnem listu Evropske unije.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
V Bruslju, 3. novembra 2017
Done at Brussels, 3 November 2017.
Predsednik
For the Commission
UL L 243, 11.9.2002, str. 1.
The President
Uredba Komisije (ES) št. 1126/2008 z dne 3. novembra 2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta (UL L 320, 29.11.2008, str. 1).
OJ L 243, 11.9.2002, p. 1.
Direktiva 2002/87/ES Evropskega parlamenta in Sveta z dne 16. decembra 2002 o dopolnilnem nadzoru kreditnih institucij, zavarovalnic in investicijskih družb v finančnem konglomeratu, ki spreminja direktive Sveta 73/239/EGS, 79/267/EGS, 92/49/EGS, 92/96/EGS, 93/6/EGS in 93/22/EGS ter direktivi 98/78/ES in 2000/12/ES Evropskega parlamenta in Sveta (UL L 35, 11.2.2003, str. 1).
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).
PRILOGA
Directive 2002/87/EC of the European Parliament and Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council (OJ L 35, 11.2.2003, p. 1).
Uporaba MSRP 9 Finančni instrumenti z MSRP 4 Zavarovalne pogodbe
ANNEX
(spremembe MSRP 4)
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts
Spremembe
(Amendments to IFRS 4)
MSRP 4 Zavarovalne pogodbe
Amendments to
Spremeni se 3. člen.
IFRS 4 Insurance Contracts
PODROČJE UPORABE
Paragraph 3 is amended.
Ta MSRP ne obravnava drugih vidikov obračunavanja zavarovateljev, kot so obračunavanje finančnih sredstev v posesti zavarovateljev in finančnih obveznosti, ki jih izdajo zavarovatelji (glej MRS 32 Finančni instrumenti: predstavljanje, MSRP 7 in MSRP 9 Finančni instrumenti), z izjemo naslednjega:
SCOPE
A člen zavarovateljem, ki izpolnjujejo določena merila, dovoljuje uporabo začasne oprostitve uporabe MSRP 9;
This IFRS does not address other aspects of accounting by insurers, such as accounting for financial assets held by insurers and financial liabilities issued by insurers (see IAS 32 Financial Instruments: Presentation, IFRS 7 and IFRS 9 Financial Instruments), except:
B člen zavarovateljem dovoljuje uporabo izravnalnega pristopa (ang. „overlay approach“) za določena finančna sredstva; in
paragraph 20A permits insurers that meet specified criteria to apply a temporary exemption from IFRS 9;
člen zavarovateljem dovoljuje, da v določenih okoliščinah prerazvrstijo nekatera ali vsa finančna sredstva, tako da se sredstva merijo po pošteni vrednosti prek poslovnega izida.
paragraph 35B permits insurers to apply the overlay approach to designated financial assets; and
Spremeni se 5. člen.
paragraph 45 permits insurers to reclassify in specified circumstances some or all of their financial assets so that the assets are measured at fair value through profit or loss.
Za enostavnejše sklicevanje ta MSRP opisuje vsako podjetje, ki izda zavarovalno pogodbo, kot zavarovatelja, ne glede na to, ali se izdajatelj pogodbe obravnava kot zavarovatelj zaradi pravnih ali nadzornih namenov.
Paragraph 5 is amended.
Vsa sklicevanja na zavarovatelja v 3.(a)–3.(b), 20.A–20.Q, 35.B–35.N, 39.B–39.M in 46.–49. členu pomenijo tudi sklicevanja na izdajatelja finančnega instrumenta, ki vsebuje možnost diskrecijske udeležbe.
For ease of reference, this IFRS describes any entity that issues an insurance contract as an insurer, whether or not the issuer is regarded as an insurer for legal or supervisory purposes.
Pod 20., 20.K in 20.N členom se dodajo novi naslovi.
All references in paragraphs 3(a)–3(b), 20A–20Q, 35B–35N, 39B–39M and 46–49 to an insurer shall be read as also referring to an issuer of a financial instrument that contains a discretionary participation feature.
Dodajo se novi členi, in sicer 20.A–20.Q člen.
New headings are added below paragraphs 20, 20K and 20N.
PRIPOZNAVANJE IN MERJENJE
New paragraphs 20A–20Q are added.
Začasna oprostitev uporabe MSRP 9
RECOGNITION AND MEASUREMENT
uporabljati zahteve iz MSRP 9, ki so potrebne za zagotovitev razkritij iz 39.B–39.J člena tega MSRP; in
IFRS 9 addresses the accounting for financial instruments and is effective for annual periods beginning on or after 1 January 2018.
Zavarovatelj lahko uporablja začasno oprostitev uporabe MSRP 9 samo, če:
However, for an insurer that meets the criteria in paragraph 20B, this IFRS provides a temporary exemption that permits, but does not require, the insurer to apply IAS 39 Financial Instruments: Recognition and Measurement rather than IFRS 9 for annual periods beginning before 1 January 2021.
prej ni uporabljal nobene različice MSRP 9 [1] razen zahtev glede predstavitve dobičkov in izgub iz finančnih obveznosti, določenih kot merjene po pošteni vrednosti prek poslovnega izida, iz 5.7.1.(c), 5.7.7.–5.7.9., 7.2.14. in B5.7.5.–B5.7.20. člena MSRP 9; in
use the requirements in IFRS 9 that are necessary to provide the disclosures required in paragraphs 39B–39J of this IFRS; and
so njegove dejavnosti pretežno povezane z zavarovanjem, kot je opisano v 20.D členu, na datum letnega poročanja neposredno pred 1. aprilom 2016 ali na naslednji datum letnega poročanja, kot je določen v 20.G členu.
apply all other applicable IFRSs to its financial instruments, except as described in paragraphs 20A–20Q, 39B–39J and 46–47 of this IFRS.
Zavarovatelj, ki uporablja začasno oprostitev uporabe MSRP 9, se lahko odloči, da bo uporabljal samo zahteve po predstavitvi dobičkov in izgub iz finančnih obveznosti, določenih kot merjene po pošteni vrednosti prek poslovnega izida, iz 5.7.1.(c), 5.7.7.–5.7.9., 7.2.14. in B5.7.5.–B5.7.20. člena MSRP 9.
An insurer may apply the temporary exemption from IFRS 9 if, and only if:
Če se zavarovatelj odloči uporabljati te zahteve, uporablja ustrezne prehodne določbe iz MSRP 9, razkrije dejstvo, da je uporabil te zahteve, in tekoče zagotavlja razkritja iz 10.–11. člena MSRP 7 (kakor je bil spremenjen z MSRP 9, izdanim oktobra 2010).
it has not previously applied any version of IFRS 9 [1], other than only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c), 5.7.7–5.7.9, 7.2.14 and B5.7.5–B5.7.20 of IFRS 9; and
Zavarovateljeve dejavnosti so pretežno povezane z zavarovanjem samo, če:
its activities are predominantly connected with insurance, as described in paragraph 20D, at its annual reporting date that immediately precedes 1 April 2016, or at a subsequent annual reporting date as specified in paragraph 20G.
je knjigovodska vrednost njegovih obveznosti, ki izhajajo iz pogodb iz področja uporabe tega MSRP, vključno z vsemi sestavinami vloge ali vgrajenimi izpeljanimi finančnimi instrumenti, razstavljenimi v skladu s 7.–12. členom tega MSRP, precejšnja v primerjavi s skupno knjigovodsko vrednostjo vseh njegovih obveznosti; in
An insurer applying the temporary exemption from IFRS 9 is permitted to elect to apply only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c), 5.7.7–5.7.9, 7.2.14 and B5.7.5–B5.7.20 of IFRS 9.
je odstotek skupne knjigovodske vrednosti njegovih obveznosti, povezanih z dejavnostjo zavarovanja (glej 20.E člen), v skupni knjigovodski vrednosti vseh njegovih obveznosti:
If an insurer elects to apply those requirements, it shall apply the relevant transition provisions in IFRS 9, disclose the fact that it has applied those requirements and provide on an ongoing basis the related disclosures set out in paragraphs 10–11 of IFRS 7 (as amended by IFRS 9 (2010)).
višji od 90 odstotkov; ali
An insurer's activities are predominantly connected with insurance if, and only if:
nižji ali enak 90 odstotkom, vendar višji od 80 odstotkov, in se zavarovatelj ne ukvarja s pomembno dejavnostjo, ki ni povezana z zavarovanjem (glej 20.F člen).
the carrying amount of its liabilities arising from contracts within the scope of this IFRS, which includes any deposit components or embedded derivatives unbundled from insurance contracts applying paragraphs 7–12 of this IFRS, is significant compared to the total carrying amount of all its liabilities; and
Za namene uporabe 20.D(b) člena obveznosti, povezane z dejavnostjo zavarovanja, zajemajo:
the percentage of the total carrying amount of its liabilities connected with insurance (see paragraph 20E) relative to the total carrying amount of all its liabilities is:
obveznosti, ki izhajajo iz pogodb, ki spadajo v področje uporabe tega MSRP, kot je opisano v 20.(D)(a) členu;
greater than 90 per cent; or
obveznosti iz neizpeljanih naložbenih pogodb, merjene po pošteni vrednosti prek poslovnega izida v skladu z MRS 39 (vključno s tistimi, ki so določene kot merjene po pošteni vrednosti prek poslovnega izida, za katere je zavarovatelj uporabil zahteve iz MSRP 9 za predstavljanje dobičkov in izgub (glej 20.B(a) in 20.C člen)); in
less than or equal to 90 per cent but greater than 80 per cent, and the insurer does not engage in a significant activity unconnected with insurance (see paragraph 20F).
obveznosti, ki nastanejo, ker zavarovatelj izdaja ali izpolnjuje obveznosti, ki izhajajo iz pogodb iz točk (a) in (b).
For the purposes of applying paragraph 20D(b), liabilities connected with insurance comprise:
Primeri takih obveznosti vključujejo izpeljane finančne instrumente, ki se uporabljajo za zmanjševanje tveganj, ki izhajajo iz navedenih pogodb in iz sredstev, s katerimi se krijejo te pogodbe, relevantne davčne obveznosti, kot so odložene obveznosti za davek v zvezi z obdavčljivimi začasnimi razlikami pri obveznostih, ki izhajajo iz navedenih pogodb, ter izdane dolžniške instrumente, vključene v zavarovateljev regulativni kapital.
liabilities arising from contracts within the scope of this IFRS, as described in paragraph 20D(a);
Pri presoji, ali se ukvarja s pomembno dejavnostjo, ki ni povezana z zavarovanjem, za namene uporabe člena 20.D(b)(ii), zavarovatelj upošteva:
non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 (including those designated as at fair value through profit or loss to which the insurer has applied the requirements in IFRS 9 for the presentation of gains and losses (see paragraphs 20B(a) and 20C)); and
samo tiste dejavnosti, pri katerih lahko ustvari dohodke ali ima odhodke; in
liabilities that arise because the insurer issues, or fulfils obligations arising from, the contracts in (a) and (b).
kvantitativne ali kvalitativne dejavnike (ali oboje), vključno z javno dostopnimi informacijami, kot je razvrstitev po dejavnosti, ki jo uporabniki računovodskih izkazov uporabljajo za zavarovatelja.
Examples of such liabilities include derivatives used to mitigate risks arising from those contracts and from the assets backing those contracts, relevant tax liabilities such as the deferred tax liabilities for taxable temporary differences on liabilities arising from those contracts, and debt instruments issued that are included in the insurer's regulatory capital.
podjetje, ki je prej izpolnjevalo pogoje za začasno oprostitev uporabe MSRP 9, ponovno presodi, ali so na naslednji datum letnega poročanja njegove dejavnosti pretežno povezane z zavarovanjem, samo, če je prišlo do spremembe dejavnosti podjetja, kot je opisano v 20.H–20.I členu, v letnem obdobju, ki se je končalo na ta datum;
In assessing whether it engages in a significant activity unconnected with insurance for the purposes of applying paragraph 20D(b)(ii), an insurer shall consider:
podjetju, ki prej ni izpolnjevalo pogojev za začasno oprostitev uporabe MSRP 9, je dovoljeno, da ponovno presodi, ali so na naslednji datum letnega poročanja pred 31. decembrom 2018 njegove dejavnosti pretežno povezane z zavarovanjem, samo, če je prišlo do spremembe dejavnosti podjetja, kot je opisana v 20.H–20.I členu, v letnem obdobju, ki se je končalo na ta datum.
quantitative or qualitative factors (or both), including publicly available information such as the industry classification that users of financial statements apply to the insurer.
jo za spremembo opredeli višje poslovodstvo na podlagi zunanjih ali notranjih sprememb;
Paragraph 20B(b) requires an entity to assess whether it qualifies for the temporary exemption from IFRS 9 at its annual reporting date that immediately precedes 1 April 2016.
je pomembna za poslovanje podjetja in
After that date:
je dokazljiva zunanjim osebam.
an entity that previously qualified for the temporary exemption from IFRS 9 shall reassess whether its activities are predominantly connected with insurance at a subsequent annual reporting date if, and only if, there was a change in the entity's activities, as described in paragraphs 20H–20I, during the annual period that ended on that date.
Zato do take spremembe pride samo, ko podjetje prične ali preneha izvajati dejavnost, ki je pomembna za njegovo poslovanje, ali pomembno spremeni obseg ene od njegovih dejavnosti, na primer, ko podjetje pridobi, odtuji ali ukine poslovno področje.
an entity that previously did not qualify for the temporary exemption from IFRS 9 is permitted to reassess whether its activities are predominantly connected with insurance at a subsequent annual reporting date before 31 December 2018 if, and only if, there was a change in the entity's activities, as described in paragraphs 20H–20I, during the annual period that ended on that date.
Za spremembo dejavnosti podjetja, kot je opisana v 20.H členu, se pričakuje, da bo nastopila zelo redko.
For the purposes of applying paragraph 20G, a change in an entity's activities is a change that:
Pri naslednjih primerih ne gre za spremembe dejavnosti podjetja za namene uporabe 20.G člena:
is determined by the entity's senior management as a result of external or internal changes;
sprememba strukture financiranja podjetja, ki sama ne vpliva na dejavnosti, v zvezi s katerimi podjetje ustvarja dohodke in ima odhodke;
is significant to the entity's operations; and
načrt podjetja za prodajo poslovnega področja, tudi če so sredstva in obveznosti razvrščena kot v posesti za prodajo v skladu z MSRP 5 Nekratkoročna sredstva za prodajo in ustavljeno poslovanje.
is demonstrable to external parties.
Načrt za prodajo poslovnega področja bi lahko spremenil dejavnosti podjetja in vodil do ponovne presoje v prihodnosti, vendar še ne vpliva na obveznosti, pripoznane v njegovem izkazu finančnega položaja.