natgillin/translations-raw huggingface dataset:
In some cases, a creditor releases a debtor from its present obligation to make payments, but the debtor assumes a guarantee obligation to pay if the party assuming primary responsibility defaults.
V nadaljevanju so predstavljeni primeri, kdaj je lahko cilj poslovnega modela podjetja posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov.
In these circumstances the debtor:
Ta seznam primerov ni dokončen.
recognises a new financial liability based on the fair value of its obligation for the guarantee, and
Poleg tega namen teh primerov ni obravnavati vse dejavnike, ki bi bili lahko relevantni za oceno poslovnega modela podjetja, niti določiti relativno pomembnost teh dejavnikov.
recognises a gain or loss based on the difference between (i) any proceeds paid and (ii) the carrying amount of the original financial liability less the fair value of the new financial liability.
Primer
CLASSIFICATION (CHAPTER 4)
Analiza
Classification of financial assets (Section 4.1)
Primer 1
The entity's business model for managing financial assets
Podjetje ima naložbe z namenom prejemanja pogodbenih denarnih tokov iz teh naložb.
Paragraph 4.1.1(a) requires an entity to classify financial assets on the basis of the entity's business model for managing the financial assets, unless paragraph 4.1.5 applies.
Potrebe podjetja po financiranju so predvidljive, zapadlost njegovih finančnih sredstev pa je usklajena z ocenjenimi potrebami podjetja po financiranju.
An entity assesses whether its financial assets meet the condition in paragraph 4.1.2(a) or the condition in paragraph 4.1.2 A(a) on the basis of the business model as determined by the entity's key management personnel (as defined in IAS 24 Related Party Disclosures).
Podjetje izvaja dejavnosti za obvladovanje kreditnih tveganj s ciljem čim večjega zmanjšanja kreditnih izgub.
An entity's business model is determined at a level that reflects how groups of financial assets are managed together to achieve a particular business objective.
V preteklosti so se prodaje večinoma izvedle, ko se je povečalo kreditno tveganje finančnih sredstev, tako da sredstva niso več izpolnjevala kreditnih pogojev, določenih v dokumentirani naložbeni politiki podjetja.
The entity's business model does not depend on management's intentions for an individual instrument.
Poleg tega je prihajalo do občasnih prodaj zaradi nepričakovanih potreb po financiranju.
Accordingly, this condition is not an instrument-by-instrument approach to classification and should be determined on a higher level of aggregation.
Poročila ključnemu poslovodnemu osebju so osredotočena na kreditno kakovost finančnih sredstev in na pogodbene donose.
However, a single entity may have more than one business model for managing its financial instruments.
Podjetje poleg drugih informacij spremlja tudi poštene vrednosti finančnih sredstev.
Consequently, classification need not be determined at the reporting entity level.
Čeprav podjetje poleg drugih informacij upošteva tudi poštene vrednosti finančnih sredstev z vidika likvidnosti (tj. znesek denarnih sredstev, ki bi ga podjetje prejelo, če bi moralo prodati sredstva), je cilj podjetja posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov.
For example, an entity may hold a portfolio of investments that it manages in order to collect contractual cash flows and another portfolio of investments that it manages in order to trade to realise fair value changes.
Prodaje ne bi bile v nasprotju s tem ciljem, če bi se izvedle v odziv na povečanje kreditnega tveganja sredstev, na primer, če sredstva ne bi več izpolnjevala kreditnih pogojev, določenih v dokumentirani naložbeni politiki podjetja.
Similarly, in some circumstances, it may be appropriate to separate a portfolio of financial assets into subportfolios in order to reflect the level at which an entity manages those financial assets.
Občasne prodaje, ki so posledica nepričakovanih potreb po financiranju (npr. v scenariju izjemnih situacij), prav tako ne bi bile v nasprotju z navedenim ciljem, tudi če bi bile take prodaje večje vrednosti.
For example, that may be the case if an entity originates or purchases a portfolio of mortgage loans and manages some of the loans with an objective of collecting contractual cash flows and manages the other loans with an objective of selling them.
Primer 2
A An entity's business model refers to how an entity manages its financial assets in order to generate cash flows.
Poslovni model podjetja je kupovanje portfeljev finančnih sredstev, kot so posojila.
That is, the entity's business model determines whether cash flows will result from collecting contractual cash flows, selling financial assets or both.
Ti portfelji lahko vključuje finančna sredstva s poslabšano kreditno kakovostjo ali pa ne.
For example, if an entity expects that it will sell a particular portfolio of financial assets only in a stress case scenario, that scenario would not affect the entity's assessment of the business model for those assets if the entity reasonably expects that such a scenario will not occur.
Cilj podjetja je prejemanje pogodbenih denarnih tokov in podjetje ne upravlja nobenega od posojil v tem portfelju z namenom ustvarjanja denarnih tokov z njihovo prodajo.
If cash flows are realised in a way that is different from the entity's expectations at the date that the entity assessed the business model (for example, if the entity sells more or fewer financial assets than it expected when it classified the assets), that does not give rise to a prior period error in the entity's financial statements (see IAS 8) nor does it change the classification of the remaining financial assets held in that business model (ie those assets that the entity recognised in prior periods and still holds) as long as the entity considered all relevant information that was available at the time that it made the business model assessment.
V nekaterih primerih podjetje sklene zamenjave obrestnih mer, da spremeni obrestno mero na določena finančna sredstva v portfelju z variabilne na fiksno.
However, when an entity assesses the business model for newly originated or newly purchased financial assets, it must consider information about how cash flows were realised in the past, along with all other relevant information.
Cilj poslovnega modela podjetja je posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov.
An entity's business model for managing financial assets is a matter of fact and not merely an assertion.
Ista analiza bi veljala tudi, če podjetje ne pričakuje, da bo prejelo vse pogodbene denarne tokove (npr. nekatera finančna sredstva imajo ob začetnem pripoznanju poslabšano kreditno kakovost).
It is typically observable through the activities that the entity undertakes to achieve the objective of the business model.
Poleg tega dejstvo, da podjetje sklepa izvedene finančne instrumente za spreminjanje denarnih tokov portfelja, samo po sebi ne spreminja poslovnega modela podjetja.
An entity will need to use judgement when it assesses its business model for managing financial assets and that assessment is not determined by a single factor or activity.
Primer 3
Instead, the entity must consider all relevant evidence that is available at the date of the assessment.
Podjetje ima poslovni model, katerega cilj je izdajanje posojil strankam in njihova naknadna prodaja subjektu za listinjenje.
Such relevant evidence includes, but is not limited to:
Subjekt za listinjenje izdaja instrumente investitorjem.
how the performance of the business model and the financial assets held within that business model are evaluated and reported to the entity's key management personnel;
Podjetje, ki je prvotni izdajatelj posojil, obvladuje subjekt za listinjenje in ga konsolidira.
the risks that affect the performance of the business model (and the financial assets held within that business model) and, in particular, the way in which those risks are managed; and
Subjekt za listinjenje prejema pogodbene denarne tokove iz posojil in jih prenaša na svoje investitorje.
how managers of the business are compensated (for example, whether the compensation is based on the fair value of the assets managed or on the contractual cash flows collected).
Za namene tega primera se predpostavlja, da se posojila še naprej pripoznavajo v konsolidiranem izkazu finančnega položaja, ker subjekt za listinjenje ne odpravi njihovega pripoznanja.
A business model whose objective is to hold assets in order to collect contractual cash flows
Konsolidirana skupina je izdala posojila s ciljem, da jih poseduje za namene prejemanja pogodbenih denarnih tokov.
Financial assets that are held within a business model whose objective is to hold assets in order to collect contractual cash flows are managed to realise cash flows by collecting contractual payments over the life of the instrument.
Vendar je cilj podjetja, ki je prvotni izdajatelj posojil, ustvarjanje denarnih tokov iz portfelja posojil s prodajo posojil subjektu za listinjenje, zato se zanj za potrebe njegovih ločenih računovodskih izkazov ne bi štelo, da upravlja ta portfelj za namene prejemanja pogodbenih denarnih tokov.
That is, the entity manages the assets held within the portfolio to collect those particular contractual cash flows (instead of managing the overall return on the portfolio by both holding and selling assets).
Primer 4
In determining whether cash flows are going to be realised by collecting the financial assets' contractual cash flows, it is necessary to consider the frequency, value and timing of sales in prior periods, the reasons for those sales and expectations about future sales activity.
Finančna institucija ima finančna sredstva za namene kritja likvidnostih potreb v „scenariju izjemnih situacij“ (npr. množičnih dvigov vlog iz banke).
However sales in themselves do not determine the business model and therefore cannot be considered in isolation.
Podjetje ne pričakuje, da bo prodalo ta sredstva, razen v takih scenarijih.
Instead, information about past sales and expectations about future sales provide evidence related to how the entity's stated objective for managing the financial assets is achieved and, specifically, how cash flows are realised.
Podjetje spremlja kreditno kakovost finančnih sredstev in njegov cilj pri upravljanju finančnih sredstev je prejemanje pogodbenih denarnih tokov.
An entity must consider information about past sales within the context of the reasons for those sales and the conditions that existed at that time as compared to current conditions.
Podjetje oceni donosnost sredstev na podlagi prejetih prihodkov od obresti in ustvarjenih kreditnih izgub.
Although the objective of an entity's business model may be to hold financial assets in order to collect contractual cash flows, the entity need not hold all of those instruments until maturity.
Vendar podjetje spremlja tudi pošteno vrednost finančnih sredstev z vidika likvidnosti, da bi zagotovilo, da bi znesek denarnih sredstev, ki bi ga prejelo, če bi moralo prodati sredstva v scenariju izjemnih situacij, zadoščal za kritje likvidnostnih potreb podjetja.
Thus an entity's business model can be to hold financial assets to collect contractual cash flows even when sales of financial assets occur or are expected to occur in the future.
Podjetje izvaja občasne prodaje, ki so zanemarljive vrednosti, da bi dokazalo, da je likvidno.
A The business model may be to hold assets to collect contractual cash flows even if the entity sells financial assets when there is an increase in the assets' credit risk.
Cilj poslovnega modela podjetja je posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov.
To determine whether there has been an increase in the assets' credit risk, the entity considers reasonable and supportable information, including forward looking information.
Analiza se ne bi spremenila tudi, če je podjetje v prejšnjem scenariju izjemnih situacij izvedlo prodaje večje vrednosti, da bi pokrilo likvidnostne potrebe.
Irrespective of their frequency and value, sales due to an increase in the assets' credit risk are not inconsistent with a business model whose objective is to hold financial assets to collect contractual cash flows because the credit quality of financial assets is relevant to the entity's ability to collect contractual cash flows.
Podobno pogostejše prodaje, ki so zanemarljive vrednosti, niso neskladne s posedovanjem finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov.
Credit risk management activities that are aimed at minimising potential credit losses due to credit deterioration are integral to such a business model.
Če pa ima podjetje finančna sredstva za kritje vsakodnevnih likvidnostnih potreb in izpolnjevanje tega cilja zahteva pogoste prodaje, ki so znatne vrednosti, cilj poslovnega modela podjetja ni posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov.
Selling a financial asset because it no longer meets the credit criteria specified in the entity's documented investment policy is an example of a sale that has occurred due to an increase in credit risk.
Podobno, če regulator od podjetja zahteva, da rutinsko prodaja finančna sredstva, da dokaže njihovo likvidnost, in je vrednost prodanih sredstev znatna, poslovni model podjetja ni posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov.
However, in the absence of such a policy, the entity may demonstrate in other ways that the sale occurred due to an increase in credit risk.
Za analizo ni relevantno, ali prodajo finančnih sredstev zahteva tretja oseba ali je ta dejavnost stvar presoje podjetja.
Sales that occur for other reasons, such as sales made to manage credit concentration risk (without an increase in the assets' credit risk), may also be consistent with a business model whose objective is to hold financial assets in order to collect contractual cash flows.
Poslovni model, katerega cilj se dosega tako s prejemanjem pogodbenih denarnih tokov kot prodajo finančnih sredstev
In particular, such sales may be consistent with a business model whose objective is to hold financial assets in order to collect contractual cash flows if those sales are infrequent (even if significant in value) or insignificant in value both individually and in aggregate (even if frequent).
Podjetje lahko poseduje finančna sredstva v okviru poslovnega modela, katerega cilj se dosega tako s prejemanjem pogodbenih denarnih tokov kot prodajo finančnih sredstev.
If more than an infrequent number of such sales are made out of a portfolio and those sales are more than insignificant in value (either individually or in aggregate), the entity needs to assess whether and how such sales are consistent with an objective of collecting contractual cash flows.
Pri tej vrsti poslovnega modela se je ključno poslovodno osebje podjetja odločilo, da sta tako prejemanje denarnih tokov kot prodaja finančnih sredstev bistvena za doseganje cilja poslovnega modela.
Whether a third party imposes the requirement to sell the financial assets, or that activity is at the entity's discretion, is not relevant to this assessment.
Obstajajo različni cilji, ki so lahko skladni s to vrsto poslovnega modela.
An increase in the frequency or value of sales in a particular period is not necessarily inconsistent with an objective to hold financial assets in order to collect contractual cash flows, if an entity can explain the reasons for those sales and demonstrate why those sales do not reflect a change in the entity's business model.
Na primer, cilj poslovnega modela je lahko upravljanje vsakodnevnih likvidnostnih potreb, da se ohranja določen profil donosa iz naslova obresti ali da se trajanje finančnih sredstev uskladi s trajanjem obveznosti, ki se financirajo s temi sredstvi.
In addition, sales may be consistent with the objective of holding financial assets in order to collect contractual cash flows if the sales are made close to the maturity of the financial assets and the proceeds from the sales approximate the collection of the remaining contractual cash flows.
Podjetje dosega takšen cilj tako s prejemanjem pogodbenih denarnih tokov kot prodajo finančnih sredstev.
The following are examples of when the objective of an entity's business model may be to hold financial assets to collect the contractual cash flows.
V primerjavi s poslovnim modelom, katerega cilj je posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov, ta poslovni model običajno vključuje večjo pogostost in vrednost prodaj.
This list of examples is not exhaustive.
To je zato, ker je prodaja finančnih sredstev bistvena za doseganje cilja poslovnega modela, namesto da bi bila samo postranska dejavnost.
Furthermore, the examples are not intended to discuss all factors that may be relevant to the assessment of the entity's business model nor specify the relative importance of the factors.
Vendar prag pogostosti ali vrednosti prodaj, ki mora biti dosežen v tem poslovnem modelu, ne obstaja, ker sta za doseganje njegovega cilja bistvena tako prejemanje pogodbenih denarnih tokov kot prodaja finančnih sredstev.
Example
V nadaljevanju so predstavljeni primeri, kdaj se lahko cilj poslovnega modela dosega tako s prejemanjem pogodbenih denarnih tokov kot prodajo finančnih sredstev.
Analysis
Poleg tega namen teh primerov ni opisati vse dejavnike, ki bi lahko bili relevantni za oceno poslovnega modela podjetja, niti določiti relativno pomembnost teh dejavnikov.
Example 1
Primer 5
An entity holds investments to collect their contractual cash flows.
Podjetje čez nekaj let pričakuje naložbe v osnovna sredstva.
The funding needs of the entity are predictable and the maturity of its financial assets is matched to the entity's estimated funding needs.
Presežna denarna sredstva investira v kratko- in dolgoročna finančna sredstva, tako da bo lahko financiralo naložbe, ko bo to potrebno.
The entity performs credit risk management activities with the objective of minimising credit losses.
Veliko finančnih sredstev ima pogodbeno obdobje, ki traja dlje od pričakovanega obdobja, v katerem naj bi podjetje izvedlo naložbe.
In the past, sales have typically occurred when the financial assets' credit risk has increased such that the assets no longer meet the credit criteria specified in the entity's documented investment policy.
Podjetje bo posedovalo finančna sredstva z namenom prejemanja pogodbenih denarnih tokov, ko pa se bo ponudila priložnost, bo finančna sredstva prodalo in reinvestiralo denarna sredstva od prodaje v finančna sredstva z višjim donosom.
In addition, infrequent sales have occurred as a result of unanticipated funding needs.
Poslovodje, odgovorni za portfelj, so plačani na podlagi skupnega donosa, ki ga ustvari portfelj.
Reports to key management personnel focus on the credit quality of the financial assets and the contractual return.
Cilj poslovnega modela se dosega s prejemanjem pogodbenih denarnih tokov in prodajo finančnih sredstev.
The entity also monitors fair values of the financial assets, among other information.
Podjetje se bo, dokler ne pride do potrebe po investiranih denarnih sredstvih, sproti odločalo, ali bo največji možen donos na portfelj zagotovilo prejemanje pogodbenih denarnih tokov ali prodaja finančnih sredstev.
Although the entity considers, among other information, the financial assets' fair values from a liquidity perspective (ie the cash amount that would be realised if the entity needs to sell assets), the entity's objective is to hold the financial assets in order to collect the contractual cash flows.
Nasprotno pa lahko podjetje čez pet let pričakuje denarni odtok za financiranje naložb v osnovna sredstva in presežna denarna sredstva investira v kratkoročna finančna sredstva.
Sales would not contradict that objective if they were in response to an increase in the assets' credit risk, for example if the assets no longer meet the credit criteria specified in the entity's documented investment policy.
Ko naložbe zapadejo, podjetje reinvestira denarna sredstva v nova kratkoročna denarna sredstva.
Infrequent sales resulting from unanticipated funding needs (eg in a stress case scenario) also would not contradict that objective, even if such sales are significant in value.
Podjetje uporablja to strategijo, dokler ne potrebuje sredstev za financiranje, takrat pa uporabi prihodke iz zapadlih finančnih sredstev za financiranje naložb v osnovna sredstva.
Example 2
Pred zapadlostjo pride samo do prodaj, ki so zanemarljive vrednosti (razen, če se poveča kreditno tveganje).
An entity's business model is to purchase portfolios of financial assets, such as loans.
Cilj tega drugačnega poslovnega modela podjetja je posedovanje finančnih sredstev z namenom prejemanja pogodbenih denarnih tokov.
Those portfolios may or may not include financial assets that are credit impaired.
Primer 6
If payment on the loans is not made on a timely basis, the entity attempts to realise the contractual cash flows through various means—for example, by contacting the debtor by mail, telephone or other methods.
Finančna institucija poseduje finančna sredstva za potrebe kritja dnevnih likvidnostnih potreb.
The entity's objective is to collect the contractual cash flows and the entity does not manage any of the loans in this portfolio with an objective of realising cash flows by selling them.
Podjetje si prizadeva čim bolj zmanjšati stroške upravljanja navedenih likvidnostnih potreb in zato aktivno upravlja donos na portfelj.
In some cases, the entity enters into interest rate swaps to change the interest rate on particular financial assets in a portfolio from a floating interest rate to a fixed interest rate.
Navedeni donos je sestavljen iz prejemanja pogodbenih denarnih tokov ter dobičkov in izgub iz prodaje finančnih sredstev.
The objective of the entity's business model is to hold the financial assets in order to collect the contractual cash flows.
Zato podjetje poseduje finančna sredstva z namenom prejemanja pogodbenih denarnih tokov in jih prodaja z namenom reinvestiranja v finančna sredstva z višjim donosom ali večje usklajenosti s trajanjem njegovih obveznosti.
The same analysis would apply even if the entity does not expect to receive all of the contractual cash flows (eg some of the financial assets are credit impaired at initial recognition).
Ta strategija je v preteklosti privedla do pogostih prodaj večje vrednosti.
Moreover, the fact that the entity enters into derivatives to modify the cash flows of the portfolio does not in itself change the entity's business model.
Taka prodajna aktivnost naj bi se nadaljevala tudi v prihodnje.
Example 3
Cilj poslovnega modela je zagotoviti čim večji donos na portfelj za kritje dnevnih likvidnostnih potreb, podjetje pa ta cilj dosega tako s prejemanjem pogodbenih denarnih tokov kot prodajo finančnih sredstev.
An entity has a business model with the objective of originating loans to customers and subsequently selling those loans to a securitisation vehicle.
Povedano drugače, bistvena za doseganje cilja poslovnega modela sta tako prejemanje pogodbenih denarnih tokov kot prodaja finančnih sredstev.
The securitisation vehicle issues instruments to investors.
Primer 7
The originating entity controls the securitisation vehicle and thus consolidates it.
Zavarovatelj poseduje finančna sredstva za potrebe financiranja obveznosti iz zavarovalnih pogodb.
The securitisation vehicle collects the contractual cash flows from the loans and passes them on to its investors.
Prihodke iz pogodbenih denarnih tokov iz finančnih sredstev uporablja za poravnavo obveznosti iz zavarovalnih pogodb, ko te zapadejo.
It is assumed for the purposes of this example that the loans continue to be recognised in the consolidated statement of financial position because they are not derecognised by the securitisation vehicle.
Da bi zagotovil, da bodo pogodbeni denarni tokovi iz finančnih sredstev zadoščali za poravnavo navedenih obveznosti, zavarovatelj redno izvaja obsežne nakupe in prodaje za zagotavljanje uravnoteženega portfelja sredstev in za kritje potreb po denarnih tokovih, ko te nastanejo.
The consolidated group originated the loans with the objective of holding them to collect the contractual cash flows.
Cilj poslovnega modela je financiranje obveznosti iz zavarovalnih pogodb.