natgillin/translations-raw huggingface dataset:
This includes a forecast transaction of an aggregated exposure (ie uncommitted but anticipated future transactions that would give rise to an exposure and a derivative) if that aggregated exposure is highly probable and, once it has occurred and is therefore no longer forecast, is eligible as a hedged item.
enega ali več izbranih pogodbenih denarnih tokov;
For hedge accounting purposes, only assets, liabilities, firm commitments or highly probable forecast transactions with a party external to the reporting entity can be designated as hedged items.
sestavine nominalnega zneska, tj. določenega dela zneska postavke (glej B6.3.16.–B6.3.20. člen).
Hedge accounting can be applied to transactions between entities in the same group only in the individual or separate financial statements of those entities and not in the consolidated financial statements of the group, except for the consolidated financial statements of an investment entity, as defined in IFRS 10, where transactions between an investment entity and its subsidiaries measured at fair value through profit or loss will not be eliminated in the consolidated financial statements.
MERILA USTREZNOSTI ZA OBRAČUNAVANJE VAROVANJA PRED TVEGANJEM
However, as an exception to paragraph 6.3.5, the foreign currency risk of an intragroup monetary item (for example, a payable/receivable between two subsidiaries) may qualify as a hedged item in the consolidated financial statements if it results in an exposure to foreign exchange rate gains or losses that are not fully eliminated on consolidation in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates.
Razmerje varovanja pred tveganjem ustreza pogojem za obračunavanje varovanja pred tveganjem samo, če so izpolnjena vsa naslednja merila:
In accordance with IAS 21, foreign exchange rate gains and losses on intragroup monetary items are not fully eliminated on consolidation when the intragroup monetary item is transacted between two group entities that have different functional currencies.
razmerje varovanja pred tveganjem je sestavljeno samo iz ustreznih instrumentov za varovanje pred tveganjem in ustreznih pred tveganjem varovanih postavk;
In addition, the foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in consolidated financial statements provided that the transaction is denominated in a currency other than the functional currency of the entity entering into that transaction and the foreign currency risk will affect consolidated profit or loss.
ob nastanku razmerja se uradno določijo in dokumentirajo razmerje varovanja pred tveganjem, cilj podjetja pri obvladovanju tveganj in strategija za izvajanje varovanja pred tveganjem.
Designation of hedged items
Navedena dokumentacija mora vsebovati opredelitev instrumenta za varovanje pred tveganjem, pred tveganjem varovane postavke, vrste tveganja, pred katerim se varuje, in načina, na katerega bo podjetje ocenilo, ali razmerje varovanja pred tveganjem izpolnjuje zahteve glede učinkovitosti varovanja (vključno z njegovo analizo virov neučinkovitosti varovanja pred tveganjem in ugotavljanjem količnika varovanja pred tveganjem);
An entity may designate an item in its entirety or a component of an item as the hedged item in a hedging relationship.
razmerje varovanja pred tveganjem izpolnjuje vse naslednje zahteve glede učinkovitosti varovanja:
An entire item comprises all changes in the cash flows or fair value of an item.
med pred tveganjem varovano postavko in instrumentom za varovanje pred tveganjem obstaja ekonomsko razmerje (glej B6.4.4.–B6.4.6. člen);
A component comprises less than the entire fair value change or cash flow variability of an item.
učinek kreditnega tveganja ne prevladuje pri spremembah vrednosti, ki so posledica navedenega ekonomskega razmerja (glej B6.4.7.–B6.4.8. člen); in
In that case, an entity may designate only the following types of components (including combinations) as hedged items:
količnik varovanja pred tveganjem v razmerju varovanja pred tveganjem je enak tistemu, ki izvira iz obsega pred tveganjem varovane postavke, ki ga podjetje dejansko varuje, in obsega instrumenta za varovanje pred tveganjem, ki ga podjetje dejansko uporablja za varovanje navedenega obsega pred tveganjem varovane postavke.
only changes in the cash flows or fair value of an item attributable to a specific risk or risks (risk component), provided that, based on an assessment within the context of the particular market structure, the risk component is separately identifiable and reliably measurable (see paragraphs B6.3.8–B6.3.15).
Kljub temu taka določitev ne sme odražati neravnotežja med utežmi pred tveganjem varovane postavke in instrumenta za varovanje pred tveganjem, ki bi privedlo do neučinkovitosti varovanja pred tveganjem (ne glede na to, ali je pripoznano ali ne), kar bi povzročilo računovodski rezultat, ki bi bil neskladen s ciljem obračunavanja varovanja pred tveganjem (glej B6.4.9.–B6.4.11. člen).
Risk components include a designation of only changes in the cash flows or the fair value of a hedged item above or below a specified price or other variable (a one-sided risk).
OBRAČUNAVANJE RAZMERIJ VAROVANJA PRED TVEGANJEM, KI IZPOLNJUJEJO POGOJE
one or more selected contractual cash flows.
Podjetje uporablja obračunavanje varovanja pred tveganjem za razmerja varovanja pred tveganjem, ki izpolnjujejo merila ustreznosti iz 6.4.1. člena (ta vključujejo odločitev podjetja, da razmerje določi kot razmerje varovanja pred tveganjem).
components of a nominal amount, ie a specified part of the amount of an item (see paragraphs B6.3.16–B6.3.20).
Obstajajo tri vrste razmerij varovanja pred tveganjem:
QUALIFYING CRITERIA FOR HEDGE ACCOUNTING
varovanje poštene vrednosti pred tveganjem: varovanje pred izpostavljenostjo spremembam poštene vrednosti pripoznanega sredstva ali obveznosti ali nepripoznane trdne obveze oziroma sestavine katere od teh postavk, ki jo je mogoče pripisati posameznemu tveganju in lahko vpliva na poslovni izid;
A hedging relationship qualifies for hedge accounting only if all of the following criteria are met:
varovanje denarnih tokov pred tveganjem: varovanje pred izpostavljenostjo spremembam denarnih tokov, ki jih je mogoče pripisati specifičnemu tveganju, povezanemu s celotnim pripoznanim sredstvom ali obveznostjo (kot so vsa ali nekatera prihodnja plačila obresti za dolg s spremenljivo obrestno mero) ali zelo verjetno napovedano transakcijo ali sestavino katere od teh postavk, in ki lahko vplivajo na poslovni izid;
the hedging relationship consists only of eligible hedging instruments and eligible hedged items.
varovanje čiste finančne naložbe v posel v tujini pred tveganjem, kot je opredeljeno v MRS 21.
at the inception of the hedging relationship there is formal designation and documentation of the hedging relationship and the entity's risk management objective and strategy for undertaking the hedge.
Če je pred tveganjem varovana postavka kapitalski instrument, za katerega se je podjetje odločilo, da bo predstavljalo spremembe poštene vrednosti v drugem vseobsegajočem donosu v skladu s 5.7.5. členom, mora biti pred tveganjem varovana izpostavljenost iz 6.5.2.(a) člena tista, ki bi lahko vplivala na drugi vseobsegajoči donos.
That documentation shall include identification of the hedging instrument, the hedged item, the nature of the risk being hedged and how the entity will assess whether the hedging relationship meets the hedge effectiveness requirements (including its analysis of the sources of hedge ineffectiveness and how it determines the hedge ratio).
Samo tem primeru se pripoznana neučinkovitost varovanja pred tveganjem predstavi v drugem vseobsegajočem donosu.
the hedging relationship meets all of the following hedge effectiveness requirements:
Varovanje pred valutnim tveganjem iz trdne obveze se lahko obračunava kot varovanje poštene vrednosti pred tveganjem ali varovanje denarnih tokov pred tveganjem.
there is an economic relationship between the hedged item and the hedging instrument (see paragraphs B6.4.4–B6.4.6);
Če razmerje varovanja pred tveganjem ne izpolnjuje več zahteve glede učinkovitosti varovanja v zvezi s količnikom varovanja pred tveganjem (glej 6.4.1.(c)(iii) člen), vendar cilj obvladovanja tveganj za to določeno razmerje varovanja pred tveganjem ostane isti, mora podjetje prilagoditi količnik varovanja pred tveganjem za razmerje, tako da ponovno izpolnjuje merila ustreznosti (v tem standardu se za to uporablja izraz „rebalans“; glej B6.5.7.–B6.5.21. člen).
the effect of credit risk does not dominate the value changes that result from that economic relationship (see paragraphs B6.4.7–B6.4.8); and
Podjetje preneha obračunavati varovanje pred tveganjem za naprej samo, če razmerje varovanja pred tveganjem (ali del razmerja varovanja pred tveganjem) ne izpolnjuje več meril ustreznosti za tako obračunavanje (po upoštevanju morebitnega rebalansa, če je smiselno).
the hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the entity actually hedges and the quantity of the hedging instrument that the entity actually uses to hedge that quantity of hedged item.
To vključuje primere, v katerih instrument za varovanje pred tveganjem preneha veljati ali se proda, odpove ali izkoristi.
However, that designation shall not reflect an imbalance between the weightings of the hedged item and the hedging instrument that would create hedge ineffectiveness (irrespective of whether recognised or not) that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting (see paragraphs B6.4.9–B6.4.11).
Za ta namen se zamenjava ali prenos instrumenta za varovanje pred tveganjem v drug instrument za varovanje pred tveganjem ne obravnava kot prenehanje veljavnosti ali odpoved, če je zamenjava oziroma prenos del dokumentiranega cilja podjetja glede obvladovanja tveganj oziroma je skladna z njim.
ACCOUNTING FOR QUALIFYING HEDGING RELATIONSHIPS
Poleg tega se za ta namen ne šteje, da je prišlo do prenehanja veljavnosti ali odpovedi instrumenta za varovanje pred tveganjem, če:
An entity applies hedge accounting to hedging relationships that meet the qualifying criteria in paragraph 6.4.1 (which include the entity's decision to designate the hedging relationship).
se pogodbene stranke instrumenta za varovanje pred tveganjem kot posledica zakonov ali drugih predpisov ali uvedbe zakonov ali drugih predpisov dogovorijo, da ena ali več klirinških nasprotnih strank nadomesti svojo prvotno nasprotno stranko, tako da ta postane nova nasprotna stranka vsake od pogodbenih strank.
There are three types of hedging relationships:
Za ta namen je klirinška nasprotna stranka centralna nasprotna stranka (včasih se imenuje „klirinška organizacija“ ali „klirinška agencija“) ali podjetje oziroma podjetja, na primer, klirinški član klirinške organizacije ali stranka klirinškega člana klirinške organizacije, ki delujejo kot nasprotna stranka, da bi izvajali kliring prek centralne nasprotne stranke.
fair value hedge: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or a component of any such item, that is attributable to a particular risk and could affect profit or loss.
Vendar, če pogodbene stranke instrumenta za varovanje pred tveganjem nadomestijo svoje prvotne nasprotne stranke z drugimi nasprotnimi strankami, se ta odstavek uporablja samo, če vsaka od teh pogodbenih strank izvaja kliring z isto centralno nasprotno stranko;
cash flow hedge: a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with all, or a component of, a recognised asset or liability (such as all or some future interest payments on variable-rate debt) or a highly probable forecast transaction, and could affect profit or loss.
so morebitne druge spremembe instrumenta za varovanje pred tveganjem omejene na tiste, ki so potrebne za izvedbo take nadomestitve nasprotne stranke.
hedge of a net investment in a foreign operation as defined in IAS 21.
Takšne spremembe so omejene na tiste, ki so v skladu s pogoji, ki bi bili pričakovani, če bi kliring instrumenta za varovanje pred tveganjem prvotno izvajala klirinška nasprotna stranka.
If the hedged item is an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5, the hedged exposure referred to in paragraph 6.5.2(a) must be one that could affect other comprehensive income.
Te spremembe vključujejo spremembe zahtev glede zavarovanja s premoženjem, pravic za pobotanje stanj terjatev in obveznosti ter naloženih dajatev.
In that case, and only in that case, the recognised hedge ineffectiveness is presented in other comprehensive income.
Prenehanje obračunavanja varovanja pred tveganjem lahko vpliva na celotno razmerje varovanja pred tveganjem ali samo na njegov del (v tem primeru se obračunavanje varovanja pred tveganjem nadaljuje za preostanek razmerja varovanja pred tveganjem).
A hedge of the foreign currency risk of a firm commitment may be accounted for as a fair value hedge or a cash flow hedge.
Podjetje uporabi:
If a hedging relationship ceases to meet the hedge effectiveness requirement relating to the hedge ratio (see paragraph 6.4.1(c)(iii)) but the risk management objective for that designated hedging relationship remains the same, an entity shall adjust the hedge ratio of the hedging relationship so that it meets the qualifying criteria again (this is referred to in this Standard as ‘rebalancing’—see paragraphs B6.5.7–B6.5.21).
člen, kadar preneha obračunavati varovanje pred tveganjem za varovanje poštene vrednosti pred tveganjem, pri katerem je pred tveganjem varovana postavka finančni instrument, merjen po odplačni vrednosti (ali njegova sestavina); in
An entity shall discontinue hedge accounting prospectively only when the hedging relationship (or a part of a hedging relationship) ceases to meet the qualifying criteria (after taking into account any rebalancing of the hedging relationship, if applicable).
člen, kadar preneha obračunavati varovanje pred tveganjem za varovanje denarnih tokov pred tveganjem.
This includes instances when the hedging instrument expires or is sold, terminated or exercised.
Varovanje poštene vrednosti pred tveganjem
For this purpose, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such a replacement or rollover is part of, and consistent with, the entity's documented risk management objective.
Dokler varovanje poštene vrednosti pred tveganjem izpolnjuje merila ustreznosti iz 6.4.1. člena, se razmerje varovanja pred tveganjem obračunava, kot sledi:
Additionally, for this purpose there is not an expiration or termination of the hedging instrument if:
dobiček ali izguba iz instrumenta za varovanje pred tveganjem se pripozna v poslovnem izidu (ali drugem vseobsegajočem donosu, če instrument za varovanje pred tveganjem varuje kapitalski instrument, za katerega se je podjetje odločilo, da bo spremembe poštene vrednosti predstavilo v drugem vseobsegajočem donosu v skladu s 5.7.5. členom);
as a consequence of laws or regulations or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties.
dobiček ali izguba pri pred tveganjem varovani postavki iz naslova varovanja pred tveganjem mora prilagoditi knjigovodsko vrednost varovane postavke in biti pripoznana v poslovnem izidu.
For this purpose, a clearing counterparty is a central counterparty (sometimes called a ‘clearing organisation’ or ‘clearing agency’) or an entity or entities, for example, a clearing member of a clearing organisation or a client of a clearing member of a clearing organisation, that are acting as a counterparty in order to effect clearing by a central counterparty.
Če je pred tveganjem varovana postavka finančno sredstvo (ali njegova sestavina), ki se meri po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom, se dobiček ali izguba pri varovani postavki iz naslova varovanja pred tveganjem pripozna v poslovnem izidu.
However, when the parties to the hedging instrument replace their original counterparties with different counterparties the requirement in this subparagraph is met only if each of those parties effects clearing with the same central counterparty.
Če pa je pred tveganjem varovana postavka kapitalski instrument, za katerega se je podjetje odločilo, da bo predstavljalo spremembe poštene vrednosti v drugem vseobsegajočem donosu v skladu s 5.7.5. členom, morajo navedeni zneski ostati v drugem vseobsegajočem donosu.
other changes, if any, to the hedging instrument are limited to those that are necessary to effect such a replacement of the counterparty.
Če je pred tveganjem varovana postavka nepripoznana trdna obveza (ali njena sestavina), se kumulativna sprememba poštene vrednosti varovane postavke po določitvi pripozna kot sredstvo ali obveznost z ustreznim dobičkom oziroma izgubo, ki se pripozna v poslovnem izidu.
Such changes are limited to those that are consistent with the terms that would be expected if the hedging instrument were originally cleared with the clearing counterparty.
Če je pred tveganjem varovana postavka v varovanju poštene vrednosti pred tveganjem trdna obveza (ali njena sestavina) za pridobitev sredstva ali prevzem obveznosti, se začetna knjigovodska vrednost sredstva ali obveznosti, ki izhaja iz izpolnitve trdne obveze s strani podjetja, prilagodi tako, da vključuje kumulativno spremembo poštene vrednosti varovane postavke, ki je bila pripoznana v izkazu finančnega položaja.
These changes include changes in the collateral requirements, rights to offset receivables and payables balances, and charges levied.
Vsaka prilagoditev, ki izhaja iz 6.5.8.(b) člena, se amortizira v poslovnem izidu, če je pred tveganjem varovana postavka finančni instrument (ali njegova sestavina), ki se meri po odplačni vrednosti.
Discontinuing hedge accounting can either affect a hedging relationship in its entirety or only a part of it (in which case hedge accounting continues for the remainder of the hedging relationship).
Amortizacija se lahko začne takoj, ko nastane prilagoditev, in se mora začeti najpozneje takrat, ko se pred tveganjem varovana postavka ne prilagaja več za dobičke in izgube iz naslova varovanja pred tveganjem.
An entity shall apply:
Amortizacija temelji na ponovnem izračunu efektivne obrestne mere na datum, ko se amortizacija začne.
paragraph 6.5.10 when it discontinues hedge accounting for a fair value hedge for which the hedged item is (or is a component of) a financial instrument measured at amortised cost; and
V primeru finančnega sredstva (ali njegove sestavine), ki je pred tveganjem varovana postavka in se meri po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom, se amortizacija izvede na isti način, vendar do zneska, ki predstavlja kumulativni dobiček ali izgubo, ki je bila prej pripoznana v skladu s 6.5.8.(b) členom, namesto s prilagoditvijo knjigovodske vrednosti.
paragraph 6.5.12 when it discontinues hedge accounting for cash flow hedges.
Varovanja denarnih tokov pred tveganjem
Fair value hedges
Dokler varovanje denarnih tokov pred tveganjem izpolnjuje merila ustreznosti iz 6.4.1. člena, se razmerje varovanja pred tveganjem obračunava, kot sledi:
As long as a fair value hedge meets the qualifying criteria in paragraph 6.4.1, the hedging relationship shall be accounted for as follows:
ločena sestavina lastniškega kapitala, povezana s pred tveganjem varovano postavko (rezerva za varovanje denarnih tokov pred tveganjem), se prilagodi nižjemu od naslednjih (absolutno izraženih) zneskov:
the gain or loss on the hedging instrument shall be recognised in profit or loss (or other comprehensive income, if the hedging instrument hedges an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5).
kumulativnemu dobičku ali izgubi iz instrumenta za varovanje pred tveganjem od začetka varovanja; in
the hedging gain or loss on the hedged item shall adjust the carrying amount of the hedged item (if applicable) and be recognised in profit or loss.
kumulativni spremembi poštene vrednosti (sedanje vrednosti) pred tveganjem varovane postavke (tj. sedanji vrednosti kumulativne spremembe pričakovanih prihodnjih denarnih tokov, ki se varujejo) od začetka varovanja pred tveganjem;
If the hedged item is a financial asset (or a component thereof) that is measured at fair value through other comprehensive income in accordance with paragraph 4.1.2 A, the hedging gain or loss on the hedged item shall be recognised in profit or loss.
delež dobička ali izgube iz instrumenta za varovanje pred tveganjem, za katerega se ugotovi, da je učinkovito varovanje pred tveganjem (tj. delež, ki se izravna s spremembo rezerve za varovanje denarnih tokov pred tveganjem, izračunane v skladu s točko (a)), se pripozna v drugem vseobsegajočem donosu;
However, if the hedged item is an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5, those amounts shall remain in other comprehensive income.
vsi preostali dobički ali izgube iz instrumenta za varovanje pred tveganjem (oziroma vsi dobički ali izgube, ki so potrebni za izravnavo spremembe rezerve za varovanje denarnih tokov pred tveganjem, izračunane v skladu s točko (a)), predstavljajo neučinkovitost varovanja pred tveganjem, ki se mora pripoznati v poslovnem izidu;
When a hedged item is an unrecognised firm commitment (or a component thereof), the cumulative change in the fair value of the hedged item subsequent to its designation is recognised as an asset or a liability with a corresponding gain or loss recognised in profit or loss.
znesek, ki se je nabral v rezervi za varovanje denarnih tokov pred tveganjem v skladu s točko (a), se obračuna, kot sledi:
When a hedged item in a fair value hedge is a firm commitment (or a component thereof) to acquire an asset or assume a liability, the initial carrying amount of the asset or the liability that results from the entity meeting the firm commitment is adjusted to include the cumulative change in the fair value of the hedged item that was recognised in the statement of financial position.
če varovana napovedana transakcija naknadno privede do pripoznanja nefinančnega sredstva ali nefinančne obveznosti ali če varovana napovedana transakcija za nefinančno sredstvo ali nefinančno obveznost postane trdna obveza, za katero se uporablja obračunavanje varovanja poštene vrednosti pred tveganjem, mora podjetje navedeni znesek odstraniti iz rezerve za varovanje denarnih tokov pred tveganjem in ga vključiti neposredno v začetni strošek ali drugo knjigovodsko vrednost sredstva ali obveznosti.
Any adjustment arising from paragraph 6.5.8(b) shall be amortised to profit or loss if the hedged item is a financial instrument (or a component thereof) measured at amortised cost.
To ni prilagoditev zaradi prerazvrstitve (glej MRS 1) in zato ne vpliva na drug vseobsegajoči donos;
Amortisation may begin as soon as an adjustment exists and shall begin no later than when the hedged item ceases to be adjusted for hedging gains and losses.
za varovanja denarnih tokov pred tveganjem, ki niso tista iz točke (i), se navedeni znesek prerazvrsti iz rezerve za varovanje denarnih tokov pred tveganjem v poslovni izid kot prilagoditev zaradi prerazvrstitve (glej MRS 1) v istem obdobju ali obdobjih, v katerih varovani pričakovani prihodnji denarni tokovi vplivajo na poslovni izid (na primer v obdobjih, v katerih se pripoznajo prihodki od obresti ali odhodki za obresti ali ko pride do napovedane prodaje);