natgillin/translations-raw huggingface dataset:
the class of financial instrument
Kratkoročna sredstva vključujejo tudi sredstva, ki so namenjena predvsem trgovanju (na primer nekatera finančna sredstva, ki ustrezajo opredelitvi „v posesti za trgovanje“ v MSRP 9), in kratkoročni del nekratkoročnih finančnih sredstev.
as at the date of initial application.
Druge kratkoročne obveznosti se ne poravnavajo v normalnem poslovnem ciklu, temveč jih je treba poravnati v dvanajstih mesecih po poročevalskem obdobju ali pa se zadržijo predvsem za namene trgovanja.
On the date of initial application of Section 5.5 of IFRS 9, an entity is required to disclose information that would permit the reconciliation of the ending impairment allowances in accordance with IAS 39 and the provisions in accordance with IAS 37 to the opening loss allowances determined in accordance with IFRS 9.
Primer so nekatere finančne obveznosti, ki ustrezajo opredelitvi „v posesti za trgovanje“ v MSRP 9, prekoračitve na bančnih računih, kratkoročni del nekratkoročnih finančnih obveznosti, obveznosti za dividende, davek od dobička ter druge neposlovne obveznosti.
For financial assets, this disclosure shall be provided by the related financial assets' measurement categories in accordance with IAS 39 and IFRS 9, and shall show separately the effect of the changes in the measurement category on the loss allowance at that date.
Finančne obveznosti, ki zagotavljajo dolgoročno financiranje (tj. niso del obratnega kapitala, ki se uporablja v običajnem poslovnem ciklu podjetja) in jih ni treba poravnati v dvanajstih mesecih po obdobju poročanja, so nekratkoročne obveznosti, ki so predmet 74. in 75. člena.
In the reporting period that includes the date of initial application of IFRS 9, an entity is not required to disclose the line item amounts that would have been reported in accordance with the classification and measurement requirements (which includes the requirements related to amortised cost measurement of financial assets and impairment in Sections 5.4 and 5.5 of IFRS 9) of:
Poleg postavk, ki jih zahtevajo drugi MSRP, mora oddelek poslovnega izida ali izkaz poslovnega izida vključevati vrstične postavke, ki predstavljajo naslednje zneske za obravnavano obdobje:
IFRS 9 for prior periods; and
prihodke, pri čemer se ločeno izkažejo prihodki od obresti, izračunani z uporabo metode efektivnih obresti;
IAS 39 for the current period.
dobičke in izgube, ki so posledica odprave pripoznanja finančnih sredstev, merjenih po odplačni vrednosti;
In accordance with paragraph 7.2.4 of IFRS 9, if it is impracticable (as defined in IAS 8) at the date of initial application of IFRS 9 for an entity to assess a modified time value of money element in accordance with paragraphs B4.1.9B–B4.1.9D of IFRS 9 based on the facts and circumstances that existed at the initial recognition of the financial asset, an entity shall assess the contractual cash flow characteristics of that financial asset based on the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the requirements related to the modification of the time value of money element in paragraphs B4.1.9B–B4.1.9D of IFRS 9.
stroške financiranja;
An entity shall disclose the carrying amount at the reporting date of the financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the requirements related to the modification of the time value of money element in paragraphs B4.1.9B–B4.1.9D of IFRS 9 until those financial assets are derecognised.
izgube zaradi oslabitve (vključno z razveljavitvami izgub ali dobičkov zaradi oslabitve), določene v skladu z oddelkom 5.5 MSRP 9;
In accordance with paragraph 7.2.5 of IFRS 9, if it is impracticable (as defined in IAS 8) at the date of initial application for an entity to assess whether the fair value of a prepayment feature was insignificant in accordance with paragraphs B4.1.12(d) of IFRS 9 based on the facts and circumstances that existed at the initial recognition of the financial asset, an entity shall assess the contractual cash flow characteristics of that financial asset based on the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the exception for prepayment features in paragraph B4.1.12 of IFRS 9.
delež poslovnega izida pridruženih podjetij in skupnih podvigov, obračunan z uporabo kapitalske metode;
An entity shall disclose the carrying amount at the reporting date of the financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the exception for prepayment features in paragraph B4.1.12 of IFRS 9 until those financial assets are derecognised.
če se finančno sredstvo prerazvrsti iz kategorije merjenja po odplačni vrednosti, tako da se meri po pošteni vrednosti prek poslovnega izida, morebitne dobičke ali izgube, ki izhajajo iz razlike med prejšnjo odplačno vrednostjo finančnega sredstva in njegovo pošteno vrednostjo na datum prerazvrstitve (kot je opredeljen v MSRP 9);
EFFECTIVE DATE AND TRANSITION
če se finančno sredstvo prerazvrsti iz kategorije merjenja po pošteni vrednosti prek drugega vseobsegajočega donosa, tako da se meri po pošteni vrednosti prek poslovnega izida, morebitne kumulativne dobičke ali izgube, ki so bili prej pripoznane v drugem vseobsegajočem donosu in se prerazvrstijo v poslovni izid;
44H–44J [Deleted]
Drugi MSRP določajo, ali in kdaj se zneski, prej pripoznani v drugem vseobsegajočem donosu, prerazvrstijo v poslovni izid.
44S–44W [Deleted]
Takšne prerazvrstitve se v tem standardu imenujejo prilagoditve zaradi prerazvrstitev.
An entity shall apply those amendments when it applies IFRS 9.
Ti zneski so bili morebiti pripoznani v drugem vseobsegajočem donosu kot nerealizirani dobički v tekočem ali v prejšnjih obdobjih.
credit risk rating grades
Spremembe prevrednotovalnega presežka se lahko prenesejo v zadržani čisti dobiček v poznejših obdobjih, ko se sredstvo uporablja ali ko se preneha pripoznavati (glejte MRS 16 in MRS 38).
Rating of credit risk based on the risk of a default occurring on the financial instrument.
V skladu z MSRP 9 do prilagoditev oz. popravkov vrednosti zaradi prerazvrstitve ne pride, če varovanje denarnih tokov pred tveganjem ali obračunavanje časovne vrednosti opcije (ali terminskega elementa terminske pogodbe ali v bazičnih točkah izraženega valutnega tečajnega razmika pri finančnem instrumentu) privede do zneskov, ki se odstranijo iz rezerve za varovanje denarnih tokov pred tveganjem oziroma iz ločene sestavine kapitala, in vključijo neposredno v začetno nabavno vrednost ali drugo knjigovodsko vrednost sredstva ali obveznosti.
The following terms are defined in paragraph 11 of IAS 32, paragraph 9 of IAS 39, Appendix A of IFRS 9 or Appendix A of IFRS 13 and are used in this IFRS with the meaning specified in IAS 32, IAS 39, IFRS 9 and IFRS 13.
Ti zneski se prenesejo neposredno v sredstva ali obveznosti.
contract asset
Podjetje predstavi izkaz sprememb lastniškega kapitala, kakor se zahteva v 10. členu.
credit-impaired financial assets
Izkaz sprememb lastniškega kapitala vključuje naslednje informacije:
equity instrument
za vsako sestavino lastniškega kapitala uskladitev knjigovodske vrednosti na začetku in na koncu obdobja, pri čemer se ločeno predstavijo (najmanj) spremembe, ki izhajajo iz:
fair value
poslovnega izida,
financial asset
drugega vseobsegajočega donosa, in
financial instrument
transakcij z lastniki, z ločenim prikazom prispevkov lastnikov in razdelitev lastnikom ter sprememb deležev v lastniškem kapitalu v odvisnih podjetjih, ki ne povzročijo izgube obvladovanja.
financial liability
V postopku izvajanja računovodskih usmeritev v podjetju poslovodno osebje poleg ocen podaja tudi presoje, ki lahko zelo vplivajo na zneske, pripoznane v računovodskih izkazih.
gross carrying amount
Poslovodno osebje na primer presoja:
hedging instrument
kdaj se vsa pomembna tveganja in koristi, povezane z lastništvom finančnih sredstev in sredstev v najemu, dejansko prenesejo na druga podjetja;
impairment gains or losses
ali določene prodaje proizvodov vsebinsko predstavljajo sporazume o financiranju in tako ne prinašajo prihodkov; in
purchased or originated credit-impaired financial assets
ali v skladu s pogodbenimi pogoji finančnega sredstva na določene datume prihaja do denarnih tokov, ki so izključno odplačila glavnice in obresti na neporavnani znesek glavnice.
regular way purchase or sale.
Z MSRP 9, kot je bil izdan julija 2014, so bili spremenjeni 7., 68., 71., 82., 93., 95., 96., 106. in 123. člen ter izbrisani 139.E, 139.G in 139.M člen.
C15 In Appendix B, paragraphs B1, B5, B9, B10, B22 and B27 are amended to read as follows, the heading above paragraph B4 and paragraph B4 are deleted and the heading above paragraph B8A and paragraphs B8A–B8J are added:
MRS 2
B1 Paragraph 6 requires an entity to group financial instruments into classes that are appropriate to the nature of the information disclosed and that take into account the characteristics of those financial instruments.
Zaloge
The classes described in paragraph 6 are determined by the entity and are, thus, distinct from the categories of financial instruments specified in IFRS 9 (which determine how financial instruments are measured and where changes in fair value are recognised).
C23 2. člen se spremeni tako, da se glasi, kot sledi, izbrišejo se 40.A, 40.B in 40.D člen ter doda 40.F člen:
B4 [Deleted]
Ta standard se uporablja za vse zaloge z izjemo:
B5 Paragraph 21 requires disclosure of the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements.
finančnih instrumentov (glej MRS 32 Finančni instrumenti: predstavljanje in MSRP 9 Finančni instrumenti); in
For financial instruments, such disclosure may include:
Z MSRP 9, kot je bil izdan julija 2014, je bil spremenjen 2. člen in izbrisani 40.A, 40.B in 40.D člen.
for financial liabilities designated as at fair value through profit or loss:
MRS 8
the nature of the financial liabilities the entity has designated as at fair value through profit or loss;
Računovodske usmeritve, spremembe računovodskih ocen in napake
the criteria for so designating such financial liabilities on initial recognition; and
C24 53. člen se spremeni tako, da se glasi, kot sledi, izbrišejo se 54.A, 54.B in 54.D člen ter doda 54.E člen:
how the entity has satisfied the conditions in paragraph 4.2.2 of IFRS 9 for such designation.
Ugotovitve za nazaj se ne bi smele upoštevati pri uporabi nove računovodske usmeritve ali popravljanju zneskov za preteklo obdobje, niti v obliki predpostavk o namenih ravnateljstva v preteklem obdobju niti v obliki ocenjevanja zneskov, ki so bili pripoznani, izmerjeni ali razkriti v preteklem obdobju.
(aa) for financial assets designated as measured at fair value through profit or loss:
Na primer, ko podjetje popravi napako iz preteklega obdobja pri izračunavanju svoje obveznosti za akumulirani bolniški dopust zaposlencev v skladu z MRS 19 Zaslužki zaposlencev, ne upošteva informacij o pojavu izredno nevarne gripe v naslednjem obdobju, ki so se razkrile šele po tem, ko so bili računovodski izkazi za preteklo obdobje že odobreni za objavo.
the nature of the financial assets the entity has designated as measured at fair value through profit or loss; and
Dejstvo, da so pri spreminjanju primerjalnih informacij, predstavljenih za pretekla obdobja, pogosto potrebne pomembne ocene, ne preprečuje zanesljivih prilagoditev ali popravkov primerjalnih informacij.
how the entity has satisfied the criteria in paragraph 4.1.5 of IFRS 9 for such designation.
Z MSRP 9 Finančni instrumenti, kot je bil izdan julija 2014, je bil spremenjen 53. člen in izbrisani 54.A, 54.B in 54.D člen.
whether regular way purchases and sales of financial assets are accounted for at trade date or at settlement date (see paragraph 3.1.2 of IFRS 9).
MRS 10
[deleted] (g) [deleted] Credit risk management practices (paragraphs 35F–35G) B8A Paragraph 35F(b) requires the disclosure of information about how an entity has defined default for different financial instruments and the reasons for selecting those definitions.
Dogodki po poročevalskem obdobju
In accordance with paragraph 5.5.9 of IFRS 9, the determination of whether lifetime expected credit losses should be recognised is based on the increase in the risk of a default occurring since initial recognition.
C25 9. člen se spremeni tako, da se glasi, kot sledi, in doda se 23.B člen:
Information about an entity's definitions of default that will assist users of financial statements in understanding how an entity has applied the expected credit loss requirements in IFRS 9 may include: (a) the qualitative and quantitative factors considered in defining default; (b) whether different definitions have been applied to different types of financial instruments; and (c) assumptions about the cure rate (ie the number of financial assets that return to a performing status) after a default occurred on the financial asset.
Spodaj so predstavljeni primeri popravljalnih dogodkov po poročevalskem obdobju, ki zahtevajo, da podjetje popravi zneske, pripoznane v njegovih računovodskih izkazih, ali da pripozna postavke, ki prej niso bile pripoznane:
B8B To assist users of financial statements in evaluating an entity's restructuring and modification policies, paragraph 35F(f)(i) requires the disclosure of information about how an entity monitors the extent to which the loss allowance on financial assets previously disclosed in accordance with paragraph 35F(f)(i) are subsequently measured at an amount equal to lifetime expected credit losses in accordance with paragraph 5.5.3 of IFRS 9.
stečaj odjemalca, do katerega je prišlo po poročevalskem obdobju, običajno potrdi, da je imel odjemalec na koncu poročevalskega obdobja poslabšano kreditno kakovost;
Quantitative information that will assist users in understanding the subsequent increase in credit risk of modified financial assets may include information about modified financial assets meeting the criteria in paragraph 35F(f)(i) for which the loss allowance has reverted to being measured at an amount equal to lifetime expected credit losses (ie a deterioration rate).
Z MSRP 9 Finančni instrumenti, kot je bil izdan julija 2014, je bil spremenjen 9. člen.
B8C Paragraph 35G(a) requires the disclosure of information about the basis of inputs and assumptions and the estimation techniques used to apply the impairment requirements in IFRS 9.
MRS 12
An entity's assumptions and inputs used to measure expected credit losses or determine the extent of increases in credit risk since initial recognition may include information obtained from internal historical information or rating reports and assumptions about the expected life of financial instruments and the timing of the sale of collateral.
Davek iz dobička
Changes in the loss allowance (paragraph 35H)
C26 20. člen se spremeni tako, da se glasi, kot sledi, izbrišejo se 96., 97. in 98.D člen ter doda 98.F člen:
B8D In accordance with paragraph 35H, an entity is required to explain the reasons for the changes in the loss allowance during the period.
MSRP dovoljujejo ali zahtevajo, da se nekatera sredstva izkazujejo po pošteni vrednosti ali se prevrednotijo (glejte na primer MRS 16 Opredmetena osnovna sredstva, MRS 38 Neopredmetena sredstva, MRS 40 Naložbene nepremičnine in MSRP 9 Finančni instrumenti).
In addition to the reconciliation from the opening balance to the closing balance of the loss allowance, it may be necessary to provide a narrative explanation of the changes.
V nekaterih jurisdikcijah prevrednotenje (revalorizacija) oz. druga vrsta preračuna sredstva na pošteno vrednost vpliva na obdavčljivi dobiček (davčno izgubo) v obravnavanem obdobju.
This narrative explanation may include an analysis of the reasons for changes in the loss allowance during the period, including:
Zaradi tega se davčna osnova sredstva prilagodi in ne pride do nobene začasne razlike.
the portfolio composition;
V drugih jurisdikcijah prevrednotenje ali preračun sredstva ne vpliva na obdavčljivi dobiček v obdobju prevrednotenja oz. preračuna in zaradi tega se davčna osnova sredstva ne prilagodi.
the severity of the expected credit losses
Razlika med knjigovodsko vrednostjo prevrednotenega (revaloriziranega) sredstva in njegovo davčno osnovo je začasna razlika in povzroči odloženo obveznost za davek ali terjatev za davek.
B8E For loan commitments and financial guarantee contracts the loss allowance is recognised as a provision.
To drži, tudi če:
However, if a financial instrument includes both a loan (ie financial asset) and an undrawn commitment (ie loan commitment) component and the entity cannot separately identify the expected credit losses on the loan commitment component from those on the financial asset component, the expected credit losses on the loan commitment should be recognised together with the loss allowance for the financial asset.
MRS 20
To the extent that the combined expected credit losses exceed the gross carrying amount of the financial asset, the expected credit losses should be recognised as a provision.
Obračunavanje državnih podpor in razkrivanje državne pomoči
Collateral (paragraph 35K)
C27 10.A člen se spremeni tako, da se glasi, kot sledi, izbrišeta se 44. in 47. člen ter doda 48. člen:
B8F Paragraph 35K requires the disclosure of information that will enable users of financial statements to understand the effect of collateral and other credit enhancements on the amount of expected credit losses.
Koristi od državnega posojila po obrestni meri, ki je nižja od tržne, se obravnavajo kot državna podpora.
An entity is neither required to disclose information about the fair value of collateral and other credit enhancements nor is it required to quantify the exact value of the collateral that was included in the calculation of expected credit losses (ie the loss given default).
Posojilo se pripozna in meri v skladu z MSRP 9 Finančni instrumenti.
B8G A narrative description of collateral and its effect on amounts of expected credit losses might include information about:
Koristi obrestne mere, ki je nižja od tržne, se merijo kot razlika med začetno knjigovodsko vrednostjo posojila, določeno v skladu z MSRP 9, in prejetimi plačili.
the main types of collateral held as security and other credit enhancements (examples of the latter being guarantees, credit derivatives and netting agreements that do not qualify for offset in accordance with IAS 32);
Koristi se obračunajo v skladu s tem standardom.
the policies and processes for valuing and managing collateral and other credit enhancements;
Z MSRP 9, kot je bil izdan julija 2014, je bil spremenjen 10.A člen ter izbrisana 44. in 47. člen.
the main types of counterparties to collateral and other credit enhancements and their creditworthiness; and
MRS 21
Credit risk exposure (paragraphs 35M–35N)
C28 [Ne velja za zahteve.]
B8H Paragraph 35M requires the disclosure of information about an entity's credit risk exposure and significant concentrations of credit risk at the reporting date.
C29 3., 4., 5., 27. in 52. člen se spremenijo tako, da se glasijo, kot sledi, izbrišejo se 60.C, 60.E in 60.I člen ter doda 60.J člen:
A concentration of credit risk exists when a number of counterparties are located in a geographical region or are engaged in similar activities and have similar economic characteristics that would cause their ability to meet contractual obligations to be similarly affected by changes in economic or other conditions.
Ta standard se uporablja za: [opomba izpuščena]
An entity should provide information that enables users of financial statements to understand whether there are groups or portfolios of financial instruments with particular features that could affect a large portion of that group of financial instruments such as concentration to particular risks.
obračunavanje transakcij in saldov v tujih valutah, z izjemo tistih izvedenih transakcij in saldov, ki spadajo v področje uporabe MSRP 9 Finančni instrumenti;
This could include, for example, loan-to-value groupings, geographical, industry or issuer-type concentrations.
MSRP 9 se uporablja za številne izvedene finančne instrumente v tuji valuti, zato teh ta standard ne zajema.
B8I The number of credit risk rating grades used to disclose the information in accordance with paragraph 35M shall be consistent with the number that the entity reports to key management personnel for credit risk management purposes.
Vendar nekateri izvedeni finančni instrumenti v tuji valuti, ki jih MSRP 9 ne zajema (npr. nekateri izvedeni finančni instrumenti v tuji valuti, ki so vgrajeni v druge pogodbe), spadajo v področje uporabe tega standarda.
If past due information is the only borrower-specific information available and an entity uses past due information to assess whether credit risk has increased significantly since initial recognition in accordance with paragraph 5.5.10 of IFRS 9, an entity shall provide an analysis by past due status for those financial assets.
Ta standard se prav tako uporablja, kadar podjetje pretvarja zneske, ki se nanašajo na izvedene finančne instrumente, iz funkcijske valute v predstavitveno valuto.
B8J When an entity has measured expected credit losses on a collective basis, the entity may not be able to allocate the gross carrying amount of individual financial assets or the exposure to credit risk on loan commitments and financial guarantee contracts to the credit risk rating grades for which lifetime expected credit losses are recognised.
Ta standard se ne uporablja za obračunavanje varovanja pred tveganjem pri postavkah v tujih valutah, vključno z varovanjem čistih finančnih naložb v posel v tujini pred tveganjem.
In that case, an entity should apply the requirement in paragraph 35M to those financial instruments that can be directly allocated to a credit risk rating grade and disclose separately the gross carrying amount of financial instruments for which lifetime expected credit losses have been measured on a collective basis.
Za obračunavanje varovanja pred tveganjem se uporablja MSRP 9.
B9 Paragraphs 35K(a) and 36(a) require disclosure of the amount that best represents the entity's maximum exposure to credit risk.
Kot je navedeno v 3.(a) in 5. členu, se za obračunavanje varovanja pred tveganjem pri postavkah v tujih valutah uporablja MSRP 9.
For a financial asset, this is typically the gross carrying amount, net of:
Obračunavanje varovanja pred tveganjem od podjetja zahteva, da nekatere tečajne razlike obračunava na drug način, kot ga določa ta standard.
any loss allowance recognised in accordance with IFRS 9.
Na primer MSRP 9 zahteva, da se tečajne razlike pri denarnih postavkah, ki se štejejo za instrumente za varovanje denarnih tokov pred tveganjem, na začetku pripoznajo v drugem vseobsegajočem donosu za obdobje veljavnosti varovanja pred tveganjem.
B10 Activities that give rise to credit risk and the associated maximum exposure to credit risk include, but are not limited to:
znesek tečajnih razlik, pripoznanih v poslovnem izidu, brez tistih, ki izhajajo iz finančnih instrumentov, izmerjenih po pošteni vrednosti prek poslovnega izida v skladu z MSRP 9; in
granting loans to customers and placing deposits with other entities.
Z MSRP 9, kot je bil izdan julija 2014, so bili spremenjeni 3., 4., 5., 27. in 52. člen ter izbrisani 60.C, 60.E in 60.I člen.
In these cases, the maximum exposure to credit risk is the carrying amount of the related financial assets.
MRS 23
B22 Interest rate risk arises on interest-bearing financial instruments recognised in the statement of financial position (eg debt instruments acquired or issued) and on some financial instruments not recognised in the statement of financial position (eg some loan commitments).
Stroški izposojanja