natgillin/translations-raw huggingface dataset:
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).
Uredba Komisije (ES) št. 1126/2008 z dne 3. novembra 2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta (UL L 320, 29.11.2008, str. 1).
Classification and Measurement of Share-based Payment Transactions
Razvrščanje in merjenje plačilnih transakcij z delnicami
Amendments to IFRS 2
spremembe MSRP 2
Amendments to IFRS 2 Share-based Payment
Spremembe MSRP 2 Plačilo z delnicami
Paragraphs 19, 30-31, 33, 52 and 63 are amended, and paragraphs 33A-33H, 59A-59B and 63D are added.
Spremenijo se 19., 30.–31., 33., 52. in 63. člen in dodajo 33.A-33.H, 59.A–59.B člen in 63.D člen.
Headings before paragraphs 33A and 33E are added.
Dodata se naslova pred 33.A in 33.E členom.
Paragraphs 32 and 34 have not been amended, but are included for ease of reference.
in 34. člen nista spremenjena, vendar sta vključena zaradi lažjega sklicevanja.
TREATMENT OF VESTING CONDITIONS
OBRAVNAVA ODMERNIH POGOJEV
A grant of equity instruments might be conditional upon satisfying specified vesting conditions.
19 Podelitev kapitalskih instrumentov je lahko pogojena z izpolnitvijo določenih odmernih pogojev.
For example, a grant of shares or share options to an employee is typically conditional on the employee remaining in the entity's employ for a specified period of time.
Na primer, podelitev delnic ali delniških opcij zaposlencu je ponavadi pogojena z določeno dobo, v kateri mora zaposlenec ostati zaposlen v podjetju.
There might be performance conditions that must be satisfied, such as the entity achieving a specified growth in profit or a specified increase in the entity's share price.
Lahko je postavljen pogoj uspešnosti, ki mora biti izpolnjen, kot na primer doseganje določene rasti dobička ali določen dvig cene delnice podjetja.
Vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the shares or share options at the measurement date.
Odmerni pogoji, razen tržnih okoliščin, se ne upoštevajo, ko se ocenjuje poštena vrednost delnic ali delniških opcij na datum merjenja.
Instead, vesting conditions, other than market conditions, shall be taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that, ultimately, the amount recognised for goods or services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest.
Vendar pa se odmerni pogoji, razen tržnih okoliščin, upoštevajo tako, da se prilagodi število kapitalskih instrumentov, ki so vključeni v merjenje zneska transakcije, tako da je končni pripoznani znesek za blago oz. storitve, prejet kot plačilo za dane kapitalske instrumente, določen na podlagi števila odmerjenih kapitalskih instrumentov.
Hence, on a cumulative basis, no amount is recognised for goods or services received if the equity instruments granted do not vest because of failure to satisfy a vesting condition, other than a market condition, for example, the counterparty fails to complete a specified service period, or a performance condition is not satisfied, subject to the requirements of paragraph 21.
Torej, gledano kumulativno, znesek za prejeto blago ali storitve se ne pripozna, če dani kapitalski instrumenti niso odmerjeni, ker ne izpolnjujejo odmernih pogojev, razen tržnih okoliščin, tj. nasprotna stranka ne zaključi določenega obdobja službovanja ali ni izpolnjen pogoj uspešnosti, kot je določeno v zahtevah iz 21. člena.
CASH-SETTLED SHARE-BASED PAYMENT TRANSACTIONS
Z DENARJEM PORAVNANE PLAČILNE TRANSAKCIJE Z DELNICAMI 30
For example, an entity might grant share appreciation rights to employees as part of their remuneration package, whereby the employees will become entitled to a future cash payment (rather than an equity instrument), based on the increase in the entity's share price from a specified level over a specified period of time.
Pravice do povečane vrednosti delnice se uporabljajo za ponazoritev nekaterih zahtev iz 32.–33.D člena, vendar pa se zahteve iz teh členov uporabljajo za vse z denarjem poravnane plačilne transakcije z delnicami.
Alternatively, an entity might grant to its employees a right to receive a future cash payment by granting to them a right to shares (including shares to be issued upon the exercise of share options) that are redeemable, either mandatorily (for example, upon cessation of employment) or at the employee's option.
32 Podjetje mora pripoznati prejete storitve in obveznost za plačilo teh storitev, ko jih zaposlenec opravi.
These arrangements are examples of cash-settled share-based payment transactions.
V primeru pomanjkanja nasprotnih dokazov mora podjetje predpostaviti, da so storitve, ki so jih opravili zaposlenci v zameno za pravice do povečane vrednosti delnice, bile prejete.
Share appreciation rights are used to illustrate some of the requirements in paragraphs 32-33D; however, the requirements in those paragraphs apply to all cash-settled share-based payment transactions.
Podjetje mora torej takoj pripoznati prejete storitve in obveznosti plačila zanje.
In the absence of evidence to the contrary, the entity shall presume that the services rendered by the employees in exchange for the share appreciation rights have been received.
Podjetje lahko spremeni pogoje, pod katerimi je bilo odobreno plačilo z delnicami.
Thus, the entity shall recognise immediately the services received and a liability to pay for them.
Napotki za spremembo plačilne transakcije z delnicami, ki spremeni njeno razvrstitev iz poravnane z denarjem v poravnano z lastniškim kapitalom, so v B44.A–B44.C členu v Dodatku B.
If the share appreciation rights do not vest until the employees have completed a specified period of service, the entity shall recognise the services received, and a liability to pay for them, as the employees render service during that period.
OBRAVNAVA ODMERNIH POGOJEV IN POGOJEV, RAZLIČNIH OD ODMERNIH POGOJEV
The liability shall be measured, initially and at the end of each reporting period until settled, at the fair value of the share appreciation rights, by applying an option pricing model, taking into account the terms and conditions on which the share appreciation rights were granted, and the extent to which the employees have rendered service to date — subject to the requirements of paragraphs 33A–33D.
Z denarjem poravnana plačilna transakcija z delnicami je lahko pogojena z izpolnitvijo določenih odmernih pogojev.
An entity might modify the terms and conditions on which a cash-settled share-based payment is granted.
Odmerni pogoji, razen tržnih okoliščin, se ne upoštevajo pri oceni poštene vrednosti z denarjem poravnane plačilne transakcije z delnicami na datum merjenja.
Guidance for a modification of a share-based payment transaction that changes its classification from cash-settled to equity-settled is given in paragraphs B44A-B44C in Appendix B.
Namesto tega se odmerni pogoji, razen tržnih okoliščin, upoštevajo tako, da se prilagodi število nagrad, vključenih v merjenje obveznosti, ki izhaja iz transakcije.
TREATMENT OF VESTING AND NON-VESTING CONDITIONS
Za izpolnitev zahtev iz 33.A člena mora podjetje pripoznati znesek za blago ali storitve, ki jih je prejelo med odmerno dobo.
A cash-settled share-based payment transaction might be conditional upon satisfying specified vesting conditions.
Ta znesek temelji na najboljši razpoložljivi oceni števila nagrad, za katere se pričakuje, da bodo odmerjene.
Vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the cash-settled share-based payment at the measurement date.
Če je potrebno, mora podjetje spremeniti to oceno, če je iz kasnejših podatkov razvidno, da je število nagrad, za katere se pričakuje da bodo odmerjene, drugačno od prejšnjih ocen.
Instead, vesting conditions, other than market conditions, shall be taken into account by adjusting the number of awards included in the measurement of the liability arising from the transaction.
Na datum odmere mora podjetje spremeniti oceno tako, da je enaka številu na koncu odmerjenih nagrad.
To apply the requirements in paragraph 33A, the entity shall recognise an amount for the goods or services received during the vesting period.
Ko se ocenjuje poštena vrednost z denarjem poravnane podeljene plačilne transakcije z delnicami in ko se ponovno meri poštena vrednost ob koncu vsakega poročevalskega obdobja in na datum poravnave, se morajo upoštevati tržne okoliščine, kot je na primer ciljna cena delnice, s katero je pogojena odmera (ali izpolnljivost), in pogoji, drugi kot odmerni.
That amount shall be based on the best available estimate of the number of awards that are expected to vest.
Zaradi uporabe 30.–33.C člena je skupni znesek, ki se za prejeto blago ali storitve na koncu pripozna kot plačilo za z denarjem poravnano plačilno transakcijo z delnicami, enak plačanemu denarnemu znesku.
The entity shall revise that estimate, if necessary, if subsequent information indicates that the number of awards that are expected to vest differs from previous estimates.
PLAČILNE TRANSAKCIJE Z DELNICAMI Z ELEMENTOM NETO PORAVNAVE ZA OBVEZNOSTI NA PODLAGI PRI VIRU ODTEGNJENEGA DAVKA
On the vesting date, the entity shall revise the estimate to equal the number of awards that ultimately vested.
Davčni zakoni ali predpisi lahko določajo, da mora podjetje zadržati znesek za davčno obveznost zaposlenca, povezano s plačilno transakcijo z delnicami, in ta znesek, običajno v denarju, v imenu zaposlenca prenesti na davčni organ.
Market conditions, such as a target share price upon which vesting (or exercisability) is conditioned, as well as non-vesting conditions, shall be taken into account when estimating the fair value of the cash-settled share-based payment granted and when re-measuring the fair value at the end of each reporting period and at the date of settlement.
Za izpolnitev te obveznosti lahko pogoji dogovora o plačilu z delnicami dovoljujejo ali zahtevajo, da podjetje zadrži število kapitalskih instrumentov, enakovrednih denarni vrednosti davčne obveznosti zaposlenca na podlagi skupnega števila kapitalskih instrumentov, ki bi bili sicer izdani zaposlencu ob uveljavitvi (ali odmeri) plačila z delnicami (tj. dogovor o plačilu z delnicami ima „element neto poravnave“).
As a result of applying paragraphs 30-33C, the cumulative amount ultimately recognised for goods or services received as consideration for the cash-settled share-based payment is equal to the cash that is paid.
Transakcija, opisana v 33.E členu, se kot izjema od zahtev iz 34. člena v celoti razvrsti kot z lastniškim kapitalom poravnana plačilna transakcija z delnicami, če bi bila tako razvrščena tudi brez elementa neto poravnave.
SHARE-BASED PAYMENT TRANSACTIONS WITH A NET SETTLEMENT FEATURE FOR WITHHOLDING TAX OBLIGATIONS
Podjetje za obračunavanje zadržanja delnic za financiranje plačila davčnemu organu v zvezi z davčnimi obveznostmi zaposlenca, povezanimi s plačilom z delnicami, uporabi 29. člen tega standarda.
Tax laws or regulations may oblige an entity to withhold an amount for an employee's tax obligation associated with a share-based payment and transfer that amount, normally in cash, to the tax authority on the employee's behalf.
Zato se izvršeno plačilo obračuna kot odbitek od lastniškega kapitala za zadržane delnice, razen če plačilo presega pošteno vrednost na datum neto poravnave zadržanih lastniških instrumentov.
To fulfil this obligation, the terms of the share-based payment arrangement may permit or require the entity to withhold the number of equity instruments equal to the monetary value of the employee's tax obligation from the total number of equity instruments that otherwise would have been issued to the employee upon exercise (or vesting) of the share-based payment (ie the share-based payment arrangement has a ‘net settlement feature’).
Izjema iz 33.F člena se ne uporablja za:
As an exception to the requirements in paragraph 34, the transaction described in paragraph 33E shall be classified in its entirety as an equity-settled share-based payment transaction if it would have been so classified in the absence of the net settlement feature.
dogovor o plačilu z delnicami z elementom neto poravnave, za katerega davčni zakoni ali predpisi ne določajo, da mora podjetje zadržati znesek za davčno obveznost zaposlenca, povezano s tem plačilom z delnicami; ali
The entity applies paragraph 29 of this Standard to account for the withholding of shares to fund the payment to the tax authority in respect of the employee's tax obligation associated with the share-based payment.
katere koli lastniške instrumente, ki jih podjetje zadrži nad višino davčne obveznosti zaposlenca, povezane s plačilom z delnicami (tj. podjetje je zadržalo znesek delnic, ki presega denarno vrednost davčne obveznosti zaposlenca).
Therefore, the payment made shall be accounted for as a deduction from equity for the shares withheld, except to the extent that the payment exceeds the fair value at the net settlement date of the equity instruments withheld.
Tak presežek zadržanih delnic se obračuna kot z denarjem poravnana plačilna transakcija z delnicami, če se ta znesek zaposlencu izplača v denarju (ali z drugimi sredstvi).
The exception in paragraph 33F does not apply to:
Pri plačilnih transakcijah z delnicami, pri katerih določbe dogovora dopuščajo bodisi podjetju bodisi nasprotni stranki izbiro glede tega, ali podjetje poravna transakcijo z denarjem (ali drugim sredstvi) ali z izdajo kapitalskih instrumentov, mora podjetje obračunati takšno transakcijo ali sestavino le-te kot z denarjem poravnano plačilno transakcijo z delnicami, če in v obsegu, v katerem je podjetje dolžno poravnati obveznost z denarjem ali drugimi sredstvi, ali kot z lastniškim kapitalom poravnano plačilno transakcijo z delnicami, če taka obveznost ni nastala.
a share-based payment arrangement with a net settlement feature for which there is no obligation on the entity under tax laws or regulations to withhold an amount for an employee's tax obligation associated with that share-based payment; or
RAZKRITJA
any equity instruments that the entity withholds in excess of the employee's tax obligation associated with the share-based payment (i.e. the entity withheld an amount of shares that exceeds the monetary value of the employee's tax obligation).
52 Če v kakršnem koli primeru informacije, ki jih je treba razkriti v skladu s tem standardom, ne izpolnjujejo načel, opredeljenih v 44., 46. in 50. členu, podjetje razkrije dodatne informacije, ki so potrebne za izpolnitev teh načel.
Such excess shares withheld shall be accounted for as a cash-settled share-based payment when this amount is paid in cash (or other assets) to the employee.
Na primer, če podjetje razvrsti vse plačilne transakcije z delnicami kot poravnane z lastniškim kapitalom v skladu s 33.F členom, mora razkriti oceno zneska, ki ga bo po pričakovanjih preneslo davčnemu organu za poravnavo davčne obveznosti zaposlenca, kadar je to potrebno, da uporabnike obvesti o učinkih prihodnjih denarnih tokov, povezanih z dogovorom o plačilu z delnicami.
For share-based payment transactions in which the terms of the arrangement provide either the entity or the counterparty with the choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments, the entity shall account for that transaction, or the components of that transaction, as a cash-settled share-based payment transaction if, and to the extent that, the entity has incurred a liability to settle in cash or other assets, or as an equity-settled share-based payment transaction if, and to the extent that, no such liability has been incurred.
PREHODNE DOLOČBE
DISCLOSURES
Podjetje uporablja spremembe 30.–31. člena, 33.–33.H člena in B44.A–B44.C člena, kot je določeno spodaj.
If the information required to be disclosed by this Standard does not satisfy the principles in paragraphs 44, 46 and 50, the entity shall disclose such additional information as is necessary to satisfy them.
Prejšnja obdobja se ne preračunajo.
For example, if an entity has classified any share-based payment transactions as equity-settled in accordance with paragraph 33F, the entity shall disclose an estimate of the amount that it expects to transfer to the tax authority to settle the employee's tax obligation when it is necessary to inform users about the future cash flow effects associated with the share-based payment arrangement.
Spremembe v B44.A–B44.C člena se uporabljajo samo za spremembe, ki nastanejo na datum, ko podjetje prvič uporabi spremembe, ali po njem.
TRANSITIONAL PROVISIONS
Spremembe 30.–31. člena in 33.–33.D člena se uporabljajo za plačilne transakcije z delnicami, ki na datum, ko podjetje prvič uporabi spremembe, niso odmerjene, in plačilne transakcije z delnicami z datumom podelitve, ki je enak ali poznejši kot datum, ko podjetje prvič uporabi spremembe.
An entity shall apply the amendments in paragraphs 30-31, 33-33H and B44A-B44C as set out below.
Za neodmerjene plačilne transakcije z delnicami, podeljene pred datumom, ko podjetje prvič uporabi spremembe, mora podjetje ponovno izmeriti obveznost na ta datum in učinek ponovne izmere pripoznati v začetnem zadržanem čistem dobičku (ali drugi sestavini lastniškega kapitala, če je ustrezno) v poročevalskem obdobju, v katerem se spremembe prvič uporabijo.
Prior periods shall not be restated.
Spremembe 33.E–33.H člena in spremembe 52. člena se uporabljajo za plačilne transakcije z delnicami, ki na datum, ko podjetje prvič uporabi spremembe, niso odmerjene (ali so odmerjene, vendar niso izvršene), in plačilne transakcije z delnicami z datumom podelitve, ki je enak ali poznejši kot datum, ko podjetje prvič uporabi spremembe.
The amendments in paragraphs B44A-B44C apply only to modifications that occur on or after the date that an entity first applies the amendments.
Za plačilne transakcije z delnicami (ali njihove sestavine), ki niso odmerjene (ali so odmerjene, vendar niso izvršene) in so bile prej razvrščene kot z denarjem poravnane plačilne transakcije z delnicami, zdaj pa so v skladu s spremembami razvrščene kot poravnane z lastniškim kapitalom, podjetje na datum, ko prvič uporabi spremembe, prerazvrsti knjigovodsko vrednost obveznosti za plačilo z delnicami v lastniški kapital.
The amendments in paragraphs 30-31 and 33-33D apply to share-based payment transactions that are unvested at the date that an entity first applies the amendments and to share-based payment transactions with a grant date on or after the date that an entity first applies the amendments.
59 B Podjetje lahko ne glede na zahteve iz 59.A člena uporablja spremembe iz 63.D člena za nazaj ob upoštevanju prehodnih določb iz 53.–59. člena tega standarda v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake, samo če je to možno brez uporabe ugotovitev za nazaj.
For unvested share-based payment transactions granted prior to the date that an entity first applies the amendments, an entity shall remeasure the liability at that date and recognise the effect of the remeasurement in opening retained earnings (or other component of equity, as appropriate) of the reporting period in which the amendments are first applied.
Če se podjetje odloči za uporabo za nazaj, mora to storiti za vse spremembe, sprejete z Razvrščanjem in merjenjem plačilnih transakcij z delnicami (spremembe MSRP 2).
The amendments in paragraphs 33E-33H and the amendment to paragraph 52 apply to share-based payment transactions that are unvested (or vested but unexercised), at the date that an entity first applies the amendments and to share-based payment transactions with a grant date on or after the date that an entity first applies the amendments.
DATUM ZAČETKA VELJAVNOSTI
For unvested (or vested but unexercised) share-based payment transactions (or components thereof) that were previously classified as cash-settled share-based payments but now are classified as equity-settled in accordance with the amendments, an entity shall reclassify the carrying value of the share-based payment liability to equity at the date that it first applies the amendments.
63 Podjetje uporabi naslednje spremembe, ki so bile junija 2009 izdane z dokumentom Z denarjem poravnane plačilne transakcije na podlagi delnic v skupini, za nazaj ob upoštevanju prehodnih določb iz 53.–59. člena v skladu z MRS 8 za letna obdobja, ki se začnejo 1. januarja 2010 ali pozneje:
Notwithstanding the requirements in paragraph 59A, an entity may apply the amendments in paragraph 63D retrospectively, subject to the transitional provisions in paragraphs 53-59 of this Standard, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors if and only if it is possible without hindsight.
Z dokumentom Razvrščanje in merjenje plačilnih transakcij z delnicami (spremembe MSRP 2), izdanim junija 2016, so bili spremenjeni 19. člen, 30.–31. člen, 33. člen, 52. člen in 63. člen ter dodani 33.A–33.H člen, 59.A–59.B člen, 63.D člen in B44.A–B44.C člen in zadevni naslovi.
If an entity elects retrospective application, it must do so for all of the amendments made by Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2).
Podjetje začne uporabljati navedene spremembe za letna obdobja, ki se začnejo 1. januarja 2018 ali pozneje.
An entity shall apply the following amendments made by Group Cash-settled Share-based Payment Transactions issued in June 2009 retrospectively, subject to the transitional provisions in paragraphs 53-59, in accordance with IAS 8 for annual periods beginning on or after 1 January 2010:
Če podjetje uporablja te spremembe za zgodnejše obdobje, mora to razkriti.
Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2), issued in June 2016, amended paragraphs 19, 30-31, 33, 52 and 63 and added paragraphs 33A-33H, 59A-59B, 63D and B44A-B44C and their related headings.
V Dodatku B se dodajo B44.A–B44.C člen in zadevni naslovi.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2018.
Obračunavanje spremembe plačilne transakcije z delnicami, ki spremeni njeno razvrstitev kot poravnano z denarjem v poravnano z lastniškim kapitalom
Earlier application is permitted.
B44A Če se pogoji z denarjem poravnane plačilne transakcije z delnicami spremenijo tako, da postane z lastniškim kapitalom poravnana plačilna transakcija z delnicami, se transakcija obračunava kot taka od datuma spremembe.
If an entity applies the amendments for an earlier period, it shall disclose that fact.
Natančneje:
In Appendix B, paragraphs B44A–B44C and their related heading are added.
Z lastniškim kapitalom poravnana plačilna transakcija z delnicami se meri glede na pošteno vrednost kapitalskih instrumentov, podeljenih na datum spremembe.
Accounting for a modification of a share-based payment transaction that changes its classification from cash-settled to equity-settled
Z lastniškim kapitalom poravnana plačilna transakcija z delnicami se pripozna v lastniškem kapitalu na datum spremembe v obsegu, v katerem so bili prejeti blago ali storitve.
B44A If the terms and conditions of a cash-settled share-based payment transaction are modified with the result that it becomes an equity-settled share-based payment transaction, the transaction is accounted for as such from the date of the modification.
Pripoznanje obveznosti za z denarjem poravnano plačilno transakcijo, ki obstaja na datum spremembe, se na ta datum odpravi.
Specifically:
Vsaka razlika med knjigovodsko vrednostjo obveznosti, za katero je bilo pripoznanje odpravljeno, in zneskom lastniškega kapitala, pripoznanim na datum spremembe, se takoj pripozna v poslovnem izidu.
The equity-settled share-based payment transaction is measured by reference to the fair value of the equity instruments granted at the modification date.
Če se odmerna doba zaradi spremembe podaljša ali skrajša, se pri uporabi zahtev iz B44.A člena upošteva spremenjena odmerna doba.