INSTRUMENATA KAPITALA - превод на Енглеском

• of the equity instruments

Примери коришћења Instrumenata kapitala на Српском и њихови преводи на Енглески

je utvrđena fer vrednost dodeljenih instrumenata kapitala u toku perioda.
services received, or the fair value of the equity instruments granted, during the period was determined.

U retkim slučajevima, entitet može biti u nemogućnosti da izvrši pouzdanu procenu fer vrednosti dodeljenih instrumenata kapitala na dan odmeravanja,
In rare cases, the entity may be unable to estimate reliably the fair value of the equity instruments granted at the measurement date,

prema fer vrednosti dodeljenih instrumenata kapitala.
by reference to the fair value of the equity instruments granted.

Entitet priznaje kao minimum, dobijene usluge odmerene po fer vrednosti instrumenata kapitala na datum dodeljivanja, osim ako se ti instrumenti kapitala ne stiču usled neispunjavanja uslova dodeljivanja( osim uslova tržišta) koji su precizirani na datum sticanja.
The entity shall recognise, as a minimum, the services received measured at the grant date fair value of the equity instruments granted, unless those equity instruments do not vest because of failure to satisfy a vesting condition(other than a market condition) that was specified at grant date.

Za sva dodeljivanja instrumenata kapitala na koje nije primenjen IFRS 2( na primer, za instrumente kapitala dodeljene 7. novembra 2002.
For all grants of equity instruments to which IFRS 2 has not been applied(eg equity instruments granted on

uslove dodele instrumenata kapitala na koje nije primenjen IFRS 2, od njega se ne zahteva da primeni paragrafe 26-29 IFRS 2,
conditions of a grant of equity instruments to which IFRS 2 has not been applied,

( b) sva plaćanja izvršena pri izmirenju se obračunavaju kao ponovna kupovina instrumenata kapitala, to jest kao odbitak od kapitala, osim u meri u kojoj plaćanje prevazilazi unutrašnju vrednost instrumenata kapitala odmerenih na dan ponovne kupovine.
(b) any payment made on settlement shall be accounted for as the repurchase of equity instruments, ie. as a deduction from equity, except to the extent that the payment exceeds the intrinsic value of the equity instruments, measured at the repurchase date.

od kojih se zahteva da zadrže minimalni iznos svojih instrumenata kapitala, uključujući i opcije,
required to hold a minimum amount of their employer's equity instruments, including options,

( b) ako modifikacija smanjuje broj instrumenata kapitala dodeljenih zaposlenom,
If the modification reduces the number of equity instruments granted to an employee,

Ukoliko posle datuma stupanja na snagu ovog IFRS entitet modifikuje uslove dodeljivanja instrumenata kapitala kod kojih ovaj IFRS nije bio primenjen,
If, after the IFRS becomes effective, an entity modifies the terms or conditions of a grant of equity instruments to which this IFRS has not been applied,

opcije akcija) ili gotovinu ili druga sredstva entiteta u iznosu koji se zasniva na ceni akcija ili drugih instrumenata kapitala entiteta.
other assets of the entity in amounts that are based on the price of the entity's shares or other equity instruments of the entity.

drugog instrumenta kapitala) neće se ni uzimati u obzir prilikom procenjivanja fer vrednosti dodeljenih opcija na akcije( ili drugih instrumenata kapitala).
shall not be taken into account when estimating the fair value of share options(or other equity instruments) granted.

nije neophodno primenjivanje paragrafa 26-29, zato što će sve modifikacije uslova pod kojima su izvršena dodeljivanja instrumenata kapitala biti uzete u obzir prilikom primene metoda unutrašnje vrednosti prikazanog u paragrafu 24.
to apply paragraphs 26-29, because any modifications to the terms and conditions on which the equity instruments were granted will be taken into account when applying the intrinsic value method set out in paragraph 24.

primenjuje ovaj IFRS na druga dodeljivanja instrumenata kapitala ukoliko je entitet javno obelodanio fer vrednost ovih instrumenata kapitala, utvrđenu na datum odmeravanja.
to apply this IFRS to other grants of equity instruments if the entity has disclosed publicly the fair value of those equity instruments, determined at the measurement date.

pogledu rezultata rada treba da se uzmu u obzir kada se procenjuje broj instrumenata kapitala čije se sticanje očekuje.
to a non-market performance condition shall be taken into account when estimating the number of equity instruments expected to vest.

Ukoliko tržišne cene nisu dostupne, entitet procenjuje fer vrednost dodeljenih instrumenata kapitala koristeći se tehnikom za procenjivanje moguće cene instrumenata kapitala na dan odmeravanja u nezavisnoj transakciji između obaveštenih, voljnih strana.
If market prices are not available, the entity shall estimate the fair value of the equity instruments granted using a valuation technique to estimate what the price of those equity instruments would have been on the measurement date in an arm's length transaction between knowledgeable, willing parties.

Za transakcije odmeravane pozivanjem na fer vrednost dodeljenih instrumenata kapitala, entitet odmerava fer vrednost dodeljenih instrumenata kapitala na dan odmeravanja, na osnovu tržišnih cena
For transactions measured by reference to the fair value of the equity instruments granted, an entity shall measure the fair value of equity instruments granted at the measurement date,

( a) ukoliko modifikacija dovodi do smanjenja fer vrednosti dodeljenih instrumenata kapitala, odmerenih neposredno pre ili posle modifikacije, entitet neće uzeti u obzir smanjenje fer vrednosti i nastaviće sa merenjem iznosa priznatog za dobijene usluge kao naknadu za instrumente kapitala na osnovu fer vrednosti dodeljenih instrumenata kapitala na datum dodeljivanja.
If the modification reduces the fair value of the equity instruments granted, measured immediately before and after the modification, the entity shall not take into account that decrease in fair value and shall continue to measure the amount recognised for services received as consideration for the equity instruments based on the grant date fair value of the equity instruments granted.

transakcije sa zaposlenima i drugima koji pružaju slične usluge, entitet treba da odmeri fer vrednost dobijenih usluga prema fer vrednosti dodeljenih instrumenata kapitala, jer obično nije moguće pouzdano proceniti fer vrednost dobijenih usluga.
others providing similar services,‡ the entity shall measure the fair value of the services received by reference to the fair value of the equity instruments granted, because typically it is not possible to estimate reliably the fair value of the services received.

( a) ukoliko modifikacija povećava fer vrednosti dodeljenih instrumenata kapitala( ili povećava broj dodeljenih instrumenata kapitala), koja je odmerena neposredno pre
If the modification increases the fair value of the equity instruments granted(or increases the number of equity instruments granted) measured immediately before