| Held-to-maturity investments | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Finančne naložbe v posesti do zapadlosti | sl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Znesek neizpeljanih finančnih sredstev z določenimi ali določljivimi plačili in določeno zapadlostjo v plačilo, ki jih podjetje nedvoumno namerava in zmore posedovati do zapadlosti, razen: (a) tistih, ki jih podjetje po začetnem pripoznanju označi kot po pošteni vrednosti preko poslovnega izida, (b) tistih, ki jih podjetje označi kot razpoložljiva za prodajo, ter (c) tistih, ki ustrezajo opredelitvi posojil in terjatev. Podjetje ne more razvrstiti nobenih finančnih sredstev kot v posesti do zapadlosti v plačilo, če je v tekočem poslovnem letu ali v prejšnjih dveh poslovnih letih prodalo ali prerazvrstilo več kot nepomemben znesek finančnih naložb v posesti do zapadlosti pred zapadlostjo (v več kot nepomembnem v razmerju do celotne vrednosti naložb v posesti do zapadlosti), razen prodaj ali prerazvrstitev, ki (i) so tako blizu zapadlosti v plačilo ali datumu odpoklica finančnega sredstva (npr. manj kot tri mesece pred zapadlostjo v plačilo), tako da spremembe tržne obrestne mere ne bi mogle vplivati pomembno na pošteno vrednost finančnega sredstva, (ii) se pojavijo, potem ko podjetje pobere skoraj celotno izvirno glavnico finančnega sredstva z načrtovanimi plačili ali predplačili, ali (iii) so pripisljivi osamljenemu poslovnemu dogodku, ki ga podjetje ne obvladuje ter se ne ponavlja in ga podjetje ne more utemeljeno pričakovati. [glej: Izpeljana finančna sredstva; Finančne naložbe v posesti do zapadlosti; Predplačila] | sl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index