natgillin/translations-raw huggingface dataset:
C6 A lessee shall apply the election described in paragraph C5 consistently to all of its leases in which it is a lessee.
za sredstva, ki predstavljajo pravico do uporabe, uporabi MRS 36 Oslabitev sredstev na datum začetne uporabe, razen če uporablja praktično rešitev iz C10.(b) člena.
C7 If a lessee elects to apply this Standard in accordance with paragraph C5(b), the lessee shall not restate comparative information.
C9 Pri najemih, ki so bili prej razvrščeni med poslovne najeme z uporabo MRS 17, najemnik ne glede na zahteve iz C8. člena:
Instead, the lessee shall recognise the cumulative effect of initially applying this Standard as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at the date of initial application.
ni dolžan izvesti prilagoditve ob prehodu za najeme, pri katerih je sredstvo, ki je predmet najema, majhne vrednosti (kot je opisano v B3.–B8. členu) in ki se bodo obračunali z uporabo 6. člena.
Leases previously classified as operating leases
Te najeme obračuna z uporabo tega standarda od datuma začetne uporabe;
C8 If a lessee elects to apply this Standard in accordance with paragraph C5(b), the lessee shall:
ni dolžan izvesti prilagoditve ob prehodu za najeme, ki so bili prej obračunani kot naložbene nepremičnine z uporabo modela poštene vrednosti iz MRS 40 Naložbene nepremičnine.
recognise a lease liability at the date of initial application for leases previously classified as an operating lease applying IAS 17.
Najemnik sredstvo, ki predstavlja pravico do uporabe, in obveznost iz najema, ki izhaja iz teh najemov, obračunava z uporabo MRS 40 in tega standarda od datuma začetne uporabe.
The lessee shall measure that lease liability at the present value of the remaining lease payments, discounted using the lessee's incremental borrowing rate at the date of initial application.
pri najemih, ki so bili prej razvrščeni med poslovne najeme z uporabo MRS 17 in bodo obračunani kot naložbene nepremičnine z uporabo modela poštene vrednosti iz MRS 40 od datuma začetne uporabe, najemnik meri sredstvo, ki predstavlja pravico do uporabe, po pošteni vrednosti na datum začetne uporabe.
recognise a right-of-use asset at the date of initial application for leases previously classified as an operating lease applying IAS 17.
C10 Če najemnik uporablja ta standard za nazaj v skladu s C5.(b) členom, lahko za najeme, ki so bili prej razvrščeni med poslovne najeme z uporabo MRS 17, uporabi eno ali več od spodaj navedenih praktičnih rešitev.
The lessee shall choose, on a lease-by-lease basis, to measure that right-of-use asset at either:
Za vsak primer posebej lahko uporablja naslednje praktične rešitve:
its carrying amount as if the Standard had been applied since the commencement date, but discounted using the lessee's incremental borrowing rate at the date of initial application; or
uporabi lahko enotno diskontno mero za portfelj najemov z razumno podobnimi značilnostmi (kot so najemi s podobnim preostalim trajanjem najema za podobno vrsto sredstev, ki so predmet najema, v podobnem gospodarskem okolju);
an amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments relating to that lease recognised in the statement of financial position immediately before the date of initial application.
namesto da bi podal oceno oslabitve, lahko upošteva svojo oceno glede tega, ali so sredstva kočljiva, podano z uporabo MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva pred datumom začetne uporabe.
apply IAS 36 Impairment of Assets to right-of-use assets at the date of initial application, unless the lessee applies the practical expedient in paragraph C10(b).
Če se najemnik odloči za to praktično rešitev, prilagodi sredstvo, ki predstavlja pravico do uporabe, na datum začetne uporabe za znesek rezervacije za kočljive najeme, pripoznane v izkazu finančnega položaja, neposredno pred datumom začetne uporabe;
C9 Notwithstanding the requirements in paragraph C8, for leases previously classified as operating leases applying IAS 17, a lessee:
lahko se odloči, da za najeme, pri katerih se trajanje najema konča prej kot v 12 mesecih od datuma začetne uporabe, ne bo uporabil zahtev iz C8. člena.
is not required to make any adjustments on transition for leases for which the underlying asset is of low value (as described in paragraphs B3–B8) that will be accounted for applying paragraph 6.
V tem primeru:
The lessee shall account for those leases applying this Standard from the date of initial application.
te najeme obračuna enako kot kratkoročne najeme v skladu s 6. členom in
is not required to make any adjustments on transition for leases previously accounted for as investment property using the fair value model in IAS 40 Investment Property.
stroške, povezane s temu najemi, zajame v razkritju stroškov kratkoročnih najemov v letnem poročevalskem obdobju, v katerem je datum začetne uporabe;
The lessee shall account for the right-of-use asset and the lease liability arising from those leases applying IAS 40 and this Standard from the date of initial application.
začetne neposredne stroške lahko izključi iz merjenja sredstva, ki predstavljajo pravico do uporabe, na datum začetne uporabe;
shall measure the right-of-use asset at fair value at the date of initial application for leases previously accounted for as operating leases applying IAS 17 and that will be accounted for as investment property using the fair value model in IAS 40 from the date of initial application.
uporabi lahko ugotovitve za nazaj, na primer pri določanju trajanja najema, če pogodba vsebuje možnost podaljšanja ali odpovedi najema.
C10 A lessee may use one or more of the following practical expedients when applying this Standard retrospectively in accordance with paragraph C5(b) to leases previously classified as operating leases applying IAS 17.
Najemi, ki so bili prej razvrščeni med finančne najeme
A lessee is permitted to apply these practical expedients on a lease-by-lease basis:
C11 Če se najemnik odloči, da bo ta standard v skladu s C5.(b) členom uporabil za najeme, ki so bili razvrščeni med finančne najeme z uporabo MRS 17, se za knjigovodsko vrednost sredstva, ki predstavlja pravico do uporabe, in obveznosti iz najema šteje knjigovodska vrednost sredstva v najemu in obveznosti iz najema neposredno pred tem datumom, izmerjena z uporabo MRS 17.
a lessee may apply a single discount rate to a portfolio of leases with reasonably similar characteristics (such as leases with a similar remaining lease term for a similar class of underlying asset in a similar economic environment).
Pri teh najemih najemnik sredstvo, ki predstavlja pravico do uporabe, in obveznost iz najema obračuna z uporabo tega standarda od datuma začetne uporabe.
a lessee may rely on its assessment of whether leases are onerous applying IAS 37 Provisions, Contingent Liabilities and Contingent Assets immediately before the date of initial application as an alternative to performing an impairment review.
C12 Če se najemnik odloči za uporabo tega standarda v skladu s C5.(b) členom, razkrije informacije o začetni uporabi, zahtevane v 28. členu MRS 8, razen informacij iz 28.(f) člena MRS 8.
If a lessee chooses this practical expedient, the lessee shall adjust the right-of-use asset at the date of initial application by the amount of any provision for onerous leases recognised in the statement of financial position immediately before the date of initial application.
Namesto informacij iz 28.(f) člena MRS 8 razkrije:
a lessee may elect not to apply the requirements in paragraph C8 to leases for which the lease term ends within 12 months of the date of initial application.
tehtano povprečje svoje predpostavljene obrestne mere za izposojanje, uporabljene za obveznosti iz najema, pripoznane v izkazu finančnega položaja na datum začetne uporabe, in
In this case, a lessee shall:
pojasnilo glede razlike med:
account for those leases in the same way as short-term leases as described in paragraph 6; and
obvezami za poslovni najem, razkritimi z uporabo MRS 17 ob koncu zadnjega letnega poročevalskega obdobja pred datumom začetne uporabe, diskontiranimi z uporabo predpostavljene obrestne mere za izposojanje na datum začetne uporabe, kot je opisano v C8.(a) členu, in
include the cost associated with those leases within the disclosure of short-term lease expense in the annual reporting period that includes the date of initial application.
obveznostmi iz najema, pripoznanimi v izkazu finančnega položaja na datum začetne uporabe.
a lessee may exclude initial direct costs from the measurement of the right-of-use asset at the date of initial application.
C13 Če najemnik uporablja eno ali več praktičnih rešitev iz C10. člena, to razkrije.
a lessee may use hindsight, such as in determining the lease term if the contract contains options to extend or terminate the lease.
Najemodajalci
Leases previously classified as finance leases
C14 Razen kot je opisano v C15. členu, najemodajalcu ni treba opraviti prilagoditev ob prehodu za najeme, pri katerih je najemodajalec, te najeme pa obračuna z uporabo tega standarda od datuma začetne uporabe.
C11 If a lessee elects to apply this Standard in accordance with paragraph C5(b), for leases that were classified as finance leases applying IAS 17, the carrying amount of the right-of-use asset and the lease liability at the date of initial application shall be the carrying amount of the lease asset and lease liability immediately before that date measured applying IAS 17.
C15 Vmesni najemodajalec:
For those leases, a lessee shall account for the right-of-use asset and the lease liability applying this Standard from the date of initial application.
ponovno oceni podnajeme, ki so bili razvrščeni med poslovne najeme z uporabo MRS 17 in na datum začetne uporabe še niso potekli, da lahko za vsak podnajem ugotovi, ali naj se razvrsti med poslovne ali finančne najeme z uporabo tega standarda.
C12 If a lessee elects to apply this Standard in accordance with paragraph C5(b), the lessee shall disclose information about initial application required by paragraph 28 of IAS 8, except for the information specified in paragraph 28(f) of IAS 8.
To oceno izvede na datum začetne uporabe na podlagi preostalih pogodbenih pogojev glavnega najema in podnajema na ta datum;
Instead of the information specified in paragraph 28(f) of IAS 8, the lessee shall disclose:
za podnajeme, ki so bili razvrščeni med poslovne najeme z uporabo MRS 17, ob uporabi tega standarda pa se štejejo za finančne najeme, podnajem obračuna kot nov finančni najem, ki je bil sklenjen na datum začetne uporabe.
the weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application; and
Transakcije prodaje s povratnim najemom pred datumom začetne uporabe
an explanation of any difference between:
C16 Podjetje ne oceni ponovno transakcij prodaje s povratnim najemom, ki so bile sklenjene pred datumom začetne uporabe, da bi ugotovilo, ali sredstvo, ki je predmet najema, izpolnjuje zahteve iz MSRP 15 za obračunavanje kot prodaja.
operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application, discounted using the incremental borrowing rate at the date of initial application as described in paragraph C8(a); and
C17 Če je bila transakcija prodaje s povratnim najemom obračunana kot prodaja in finančni najem z uporabo MRS 17, prodajalec-najemnik:
lease liabilities recognised in the statement of financial position at the date of initial application.
povratni najem obračuna enako kot druge finančne najeme, ki obstajajo na datum začetne uporabe, in
C13 If a lessee uses one or more of the specified practical expedients in paragraph C10, it shall disclose that fact.
še naprej amortizira dobiček iz prodaje skozi trajanje najema.
Lessors
C18 Če je bila transakcija prodaje s povratnim najemom obračunana kot prodaja in poslovni najem z uporabo MRS 17, prodajalec-najemnik:
C14 Except as described in paragraph C15, a lessor is not required to make any adjustments on transition for leases in which it is a lessor and shall account for those leases applying this Standard from the date of initial application.
povratni najem obračuna enako kot druge poslovne najeme, ki obstajajo na datum začetne uporabe, in
C15 An intermediate lessor shall:
prilagodi povratni najem sredstva, ki predstavlja pravico do uporabe, za odloženi dobiček ali izgubo, ki se nanaša na netržne pogoje, pripoznane v izkazu finančnega položaja neposredno pred datumom začetne uporabe.
reassess subleases that were classified as operating leases applying IAS 17 and are ongoing at the date of initial application, to determine whether each sublease should be classified as an operating lease or a finance lease applying this Standard.
Zneski, predhodno pripoznani glede na poslovne kombinacije
The intermediate lessor shall perform this assessment at the date of initial application on the basis of the remaining contractual terms and conditions of the head lease and sublease at that date.
C19 Če je najemnik predhodno pripoznal sredstvo ali obveznost z uporabo MSRP 3 Poslovne združitve glede na ugodne ali neugodne pogoje poslovnega najema, pridobljenega v sklopu poslovne kombinacije, najemnik odpravi pripoznanje tega sredstva ali obveznosti, knjigovodsko vrednost sredstva, ki predstavljajo pravico do uporabe, pa prilagodi za ustrezni znesek na datum začetne uporabe.
for subleases that were classified as operating leases applying IAS 17 but finance leases applying this Standard, account for the sublease as a new finance lease entered into at the date of initial application.
Sklici na MSRP 9
Sale and leaseback transactions before the date of initial application
C20 Če podjetje uporablja ta standard, vendar še ne uporablja MSRP 9 Finančni instrumenti, vsako sklicevanje MSRP 9 v tem standardu pomeni sklicevanje na MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
C16 An entity shall not reassess sale and leaseback transactions entered into before the date of initial application to determine whether the transfer of the underlying asset satisfies the requirements in IFRS 15 to be accounted for as a sale.
RAZVELJAVITEV DRUGIH STANDARDOV
C17 If a sale and leaseback transaction was accounted for as a sale and a finance lease applying IAS 17, the seller-lessee shall:
C21 Ta standard nadomešča naslednje standarde in pojasnila:
account for the leaseback in the same way as it accounts for any other finance lease that exists at the date of initial application; and
MRS 17 Najemi;
continue to amortise any gain on sale over the lease term.
OPMSRP 4 Določanje, ali dogovor vsebuje najem;
C18 If a sale and leaseback transaction was accounted for as a sale and operating lease applying IAS 17, the seller-lessee shall:
SOP-15 Poslovni najemi – spodbudnine in
account for the leaseback in the same way as it accounts for any other operating lease that exists at the date of initial application; and
SOP-27 Ocenjevanje vsebine transakcij, ki vključujejo pravno obliko najema.
adjust the leaseback right-of-use asset for any deferred gains or losses that relate to off-market terms recognised in the statement of financial position immediately before the date of initial application.
Dodatek D
Amounts previously recognised in respect of business combinations
Spremembe drugih standardov
C19 If a lessee previously recognised an asset or a liability applying IFRS 3 Business Combinations relating to favourable or unfavourable terms of an operating lease acquired as part of a business combination, the lessee shall derecognise that asset or liability and adjust the carrying amount of the right-of-use asset by a corresponding amount at the date of initial application.
Ta dodatek določa spremembe drugih standardov, ki so posledica izdaje tega standarda s strani UOMRS.
References to IFRS 9
Podjetje ne sme uporabljati MSRP 16, dokler ne uporablja MSRP 15 Prihodki iz pogodb s kupci (glej C1. člen).
C20 If an entity applies this Standard but does not yet apply IFRS 9 Financial Instruments, any reference in this Standard to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
Zato so za standarde, ki so veljali na dan 1. januarja 2016, spremembe v tem dodatku predstavljene na podlagi besedila navedenih standardov, ki so veljali 1. januarja 2016, kot so bili spremenjeni z MSRP 15.
WITHDRAWAL OF OTHER STANDARDS
Besedilo navedenih standardov v tem dodatku ne vsebuje drugih sprememb, ki 1. januarja 2016 niso veljale.
C21 This Standard supersedes the following Standards and Interpretations:
Za standarde, ki niso veljali na dan 1. januarja 2016, so spremembe v tem dodatku predstavljene na podlagi besedila prve objave navedenega standarda, kot je bil spremenjen z MSRP 15.
IAS 17 Leases;
MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja
IFRIC 4 Determining whether an Arrangement contains a Lease;
Spremeni se 30. člen in doda 39.AB člen.
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.
Če podjetje v svojem začetnem izkazu finančnega položaja v skladu z MSRP uporablja pošteno vrednost kot predpostavljeno vrednost za postavko opredmetenih osnovnih sredstev, naložbeno nepremičnino, neopredmeteno sredstvo ali sredstvo, ki predstavlja pravico do uporabe (glej D5. in D7. člen), morajo prvi računovodski izkazi podjetja v skladu z MSRP za vsako vrstično postavko v začetnem izkazu finančnega položaja v skladu z MSRP razkriti:
Appendix D
Z MSRP 16 Najemi, izdanim januarja 2016, so bili spremenjeni 30., C4., D1., D7., D8.B in D9. člen, D9.A člen je bil črtan in dodani so bili D9.B–D9.E členi.
Amendments to other Standards
Podjetje mora uporabljati navedene spremembe, kadar uporablja MSRP 16.
This appendix sets out the amendments to other Standards that are a consequence of the IASB issuing this Standard.
Spremeni se C4. člen.
An entity shall apply the amendments for annual periods beginning on or after 1 January 2019.
Izjeme za poslovne združitve
If an entity applies this Standard for an earlier period, it shall also apply these amendments for that earlier period.
C4 Če podjetje, ki prvikrat uporabi MSRP, ob prvi uporabi MSRP 3 tega standarda ne uporabi za nazaj za preteklo poslovno združitev, ima to za navedeno poslovno združitev naslednje posledice:
An entity is not permitted to apply IFRS 16 before applying IFRS 15 Revenue from Contracts with Customers (see paragraph C1).
Če sredstvo, ki je bilo pridobljeno, ali obveznost, ki je bila prevzeta v prejšnji poslovni združitvi, nista bila pripoznana v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli, v začetnem izkazu finančnega položaja v skladu z MSRP znesek, ki se šteje kot nabavna vrednost, ni nič.
Consequently, for Standards that were effective on 1 January 2016, the amendments in this appendix are presented based on the text of those Standards that was effective on 1 January 2016, as amended by IFRS 15.
Namesto tega ga mora prevzemnik v svojem konsolidiranem izkazu finančnega položaja pripoznati in meriti na podlagi, ki bi jo MSRP zahtevali v izkazu finančnega položaja prevzetega podjetja.
The text of those Standards in this appendix does not include any other amendments that were not effective at 1 January 2016.
Za ponazoritev: če prevzemnik v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli ni usredstvil finančnih najemov, prevzetih v pretekli poslovni združitvi, v kateri je bil najemnik, mora te najeme usredstviti v svojih konsolidiranihračunovodskih izkazih, kakor bi MSRP 16 Najemi zahteval, da prevzeto podjetje naredi v svojem izkazu finančnega položaja v skladu z MSRP.
For Standards that were not effective on 1 January 2016, the amendments in this appendix are presented based on the text of the initial publication of that Standard, as amended by IFRS 15.
Podobno, če prevzemnik v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli ni pripoznal pogojne obveznosti, ki na datum prehoda na MSRP še vedno obstaja, mora to pogojno obveznost pripoznati na ta datum, razen če bi MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva prepovedoval njeno pripoznanje v računovodskih izkazih prevzetega podjetja.
IFRS 1 First-time Adoption of International Financial Reporting Standards
Če pa sta bila sredstvo ali obveznost vključena v dobro ime v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli, vendar bi bila v skladu z MSRP 3 pripoznana ločeno, navedeno sredstvo ali obveznost ostaneta v dobrem imenu, razen če bi MSRP zahtevali, da se pripoznata v računovodskih izkazih prevzetega podjetja.
Paragraph 30 is amended and paragraph 39AB is added.
V Prilogi D se spremenijo D1., D7., D8.B in D9. člen.
Use of fair value as deemed cost
člen se črta.
If an entity uses fair value in its opening IFRS statement of financial position as deemed cost for an item of property, plant and equipment, an investment property, an intangible asset or a right-of-use asset (see paragraphs D5 and D7), the entity's first IFRS financial statements shall disclose, for each line item in the opening IFRS statement of financial position:
Dodajo se D9.B–D9.E členi.
IFRS 16 Leases, issued in January 2016, amended paragraphs 30, C4, D1, D7, D8B and D9, deleted paragraph D9A and added paragraphs D9B–D9E.
Izvzetje iz drugih MSRP
An entity shall apply those amendments when it applies IFRS 16.
D1 Podjetje lahko po svoji izbiri uporablja eno ali več naslednjih izjem:
Paragraph C4 is amended.
najemi (D9. člen in D9.B–D9E člen);
Exemptions for business combinations
Predpostavljena vrednost
C4 If a first-time adopter does not apply IFRS 3 retrospectively to a past business combination, this has the following consequences for that business combination:
D7 Izbira v D5. in D6. členu je na voljo tudi za:
If an asset acquired, or liability assumed, in a past business combination was not recognised in accordance with previous GAAP, it does not have a deemed cost of zero in the opening IFRS statement of financial position.
naložbene nepremičnine, če se podjetje odloči za uporabo modela nabavne vrednosti v MRS 40 Naložbene nepremičnine;
Instead, the acquirer shall recognise and measure it in its consolidated statement of financial position on the basis that IFRSs would require in the statement of financial position of the acquiree.
(aa) sredstva, ki predstavljajo pravico do uporabe (MSRP 16 Najemi) in
To illustrate: if the acquirer had not, in accordance with its previous GAAP, capitalised leases acquired in a past business combination in which the acquiree was a lessee, it shall capitalise those leases in its consolidated financial statements, as IFRS 16 Leases would require the acquiree to do in its IFRS statementof financial position.
D8B Nekatera podjetja imajo v lasti opredmetena osnovna sredstva, sredstva, ki predstavljajo pravico do uporabe, ali neopredmetena sredstva, ki se uporabljajo ali so se predhodno uporabljala pri poslovanju, za katerega velja regulacija cen.
Similarly, if the acquirer had not, in accordance with its previous GAAP, recognised a contingent liability that still exists at the date of transition to IFRSs, the acquirer shall recognise that contingent liability at that date unless IAS 37 Provisions, Contingent Liabilities and Contingent Assets would prohibit its recognition in the financial statements of the acquiree.
Knjigovodska vrednost takšnih postavk lahko vključuje zneske, ki so bili določeni v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli, vendar ne izpolnjujejo pogojev za kapitalizacijo v skladu z MSRP.
Conversely, if an asset or liability was subsumed in goodwill in accordance with previous GAAP but would have been recognised separately under IFRS 3, that asset or liability remains in goodwill unless IFRSs would require its recognition in the financial statements of the acquiree.
V tem primeru se lahko podjetje, ki prvikrat uporablja MSRP, odloči, da bo uporabilo knjigovodsko vrednost takšne postavke v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli na dan prehoda na MSRP kot predpostavljeno vrednost.
In Appendix D, paragraphs D1, D7, D8B and D9 are amended.
Če podjetje uporablja to izjemo za postavko, ni treba, da jo uporablja za vse postavke.