Examples of using Equity instruments in English and their translations into Serbian
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Liabilities and equity instruments held by other parties as assets.
An entity might modify the terms and conditions on which the equity instruments were granted.
Entitet bi moglo da izvrši modifikacije uslova pod kojima su dodeljeni instrumenti kapitala.TREASURY SHARES An entity's own equity instruments, held by the entity or other members of the consolidated group.
Otkupljene sopstvene akcije Sopstveni instrumenti kapitala entiteta, koje drži entitet ili drugi članovi konsolidovane grupe.B53 The subsidiary does not have an obligation to provide its parent's equity instruments to the subsidiary's employees.
B53 Zavisni entitet nema obavezu da obezbedi instrumente kapitala svog matičnog entiteta zaposlenima zavisnog entiteta.Dividends on equity instruments are recognized in the income statement when the entity's right to receive payment is established.
Dividenda na instrumente kapitala raspoloživih za prodaju se priznaju u bilansu uspeha kada se ustanovi pravo entiteta da prima uplate.Securities available for sale include equity instruments of other entities and debt securities.
Hartije od vrednosti raspoložive za prodaju obuhvataju instrumente kapitala drugih pravnih lica i dužničke hartije od vrednosti.D25 A first-time adopter may apply the transitional provisions in IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments.
D25 Entitet koji prvi put primenjuje IFRS može da primeni prelazne odredbe iz IFRIC 19 Poništavanje finansijskih obaveza sa instrumentima kapitala.Modifications to the terms and conditions on which equity instruments were granted, including cancellations and settlements.
Modifikacije uslova pod kojima su instrumenti kapitala dodeljeni, uključujući poništenja i izmirenja.B54 The parent has an obligation to settle the transaction with the subsidiary's employees by providing the parent's own equity instruments.
B54 Matični entitet ima obavezu izmirenja transakcije prema zaposlenima zavisnog entiteta kroz obezbeđivanje instrumenata kapitala matičnog entiteta.(iii) whether andhow any other features of the equity instruments granted were incorporated into the measurement of fair value.
( iii) dali su i kako ostale karakteristike dodeljenih instrumenata kapitala sadržane u odmeravanju fer vrednosti.B50 If the shareholder has an obligation to settle the transaction with its investee's employees,it provides equity instruments of its investee rather than its own.
B50 Ako akcionar ima obavezu da izmiri transakciju sa zaposlenima svog entiteta u koji je investirao,on obezbeđuje instrumente kapitala entiteta u koji je investirao umesto sopstvenih.Securities are comprised of equity instruments of banks and other legal entities, as well as of other securities held-for-sale.
Finansijska sredstva sastoje se od instrumenata kapitala banaka i drugih pravnih lica i drugih finansijskih sredstava raspoloživih za prodaju.This requirement applies irrespective of how the subsidiary obtains the equity instruments to satisfy its obligations to its employees.
Ovaj zahtev se primenjuje bez obzira na to kako zavisni entitet nabavlja instrumente kapitala za izmirenje obaveza prema svojim zaposlenima.Account 322 shall disclose gains on equity instruments recognized at fair value in other comprehensive income in accordance with paragraph 5.7.5. of IFRS 9.
На рачуну 322 исказују се добици на власничким инструментима капитала вреднованим по фер вредности кроз остали свеобухватни добитак у складу с параграфом 5. 7. 5. МСФИ 9.A first-time adopter is encouraged, but not required,to apply IFRS 2 Share-based Payment to equity instruments that were granted on or before 7 November 2002.
D2 Entitet koji prvi put primenjuje IFRS se podstiče, alise od njega ne zahteva primena IFRS 2 Plaćanja akcijama za instrumente kapitala koji su dodeljeni 7. novembra 2002. godine ili ranije.Shares, share options or other equity instruments are granted to employees as part of their remuneration package, in addition to a cash salary and other employment benefits.
Akcije, opcije na akcije ili drugi instrumenti kapitala se dodeljuju zaposlenima kao deo paketa nadoknade, pored zarade u gotovini i drugih primanja zaposlenih.At grant date the entity confers on the counterparty the right to cash,other assets, or equity instruments of the entity, provided the specified vesting conditions, if any, are met.
Na datum dodeljivanja entitet daje drugoj strani pravo na gotovinu,druga sredstva ili instrumente kapitala entiteta, uz uslov da se precizirani uslovi sticanja, ukoliko ih, ima ispune.If the equity instruments granted vest immediately, the counterparty is not required to complete a specified period of service before becoming unconditionally entitled to those equity instruments.
Ukoliko se pravo na dodeljene instrumente kapitala odmah stiče, druga strana ne mora da ispuni precizirani period usluge pre nego što dobije bezuslovno pravo na te instrumente kapitala.If the entity pays in cash on settlement rather than issuing equity instruments, that payment shall be applied to settle the liability in full.
Ukoliko entitet prilikom izmirenja plaća gotovinom, a ne emitovanjem instrumenata kapitala, to plaćanje bi trebalo iskoristiti za izmirenje troškova u potpunosti.To the extent that the equity instruments have been subscribed for but not issued, and the entity has not yet received the cash or other resources, the entity shall not recognise an increase in equity. .
( c) U meri u kojoj su instrumenti kapitala bili upisani ali neemitovani, i entitet još nije dobio gotovinske ili druge resurse, entitet ne treba da prizna povećanje The fair values, at the date of acquisition, of assets given,liabilities incurred or assumed and equity instruments issued by the acquirer, in exchange for control of the acquiree; plus.
( a) fer vrednosti, na datum razmene, datih sredstava, napravljenih ilipreuzetih obaveza, i instrumenata kapitala koje je emitovao sticalac, u zamenu za kontrolu nad stečenim entitetom, plus.If your business declares dividends to equity instruments holders after the reporting period, then, those dividends should not be recognized as liabilities at the end of that period.
Ako entitet objavi dividende za raspodelu vlasnicima instrumenata kapitala posle izveštajnog perioda, entitet ove dividende ne treba da prizna kao obavezu na kraju izveštajnog perioda.For equity-settled share-based payment transactions, the entity shall apply this IFRS to grants of shares,share options or other equity instruments that were granted after 7 November 2002 and had not yet vested at the effective date of this IFRS.
Kod transakcija plaćanja akcijama zasnovanih na If the entity issues equity instruments on settlement rather than paying cash, the liability shall be transferred direct to equity, as the consideration for the equity instruments issued.
Ukoliko entitet prilikom izmirenja vrši emitovanje instrumenata kapitala a ne plaćanje gotovinom, taj trošak treba preneti direktno na This applies irrespective of any modifications to the terms and conditions on which the equity instruments were granted, or a cancellation or settlement of that grant of equity instruments. .
Ovo se primenjuje bez obzira na modifikacije uslova pod kojima su dodeljeni instrumenti kapitala, ili na poništavanje ili izmirenje ovih (a)a parent grants rights to its equity instruments directly to the employees of its subsidiary: the parent(not the subsidiary) has the obligation to provide the employees of the subsidiary with the equity instruments; and.
( a) matični entitet daje prava na svoje instrumente kapitala direktno zaposlenima svog zavisnog entiteta: matični entitet( a ne zavisni entitet) ima obavezu da obezbedi instrumente kapitala zaposlenima u zavisnom entitetu; i.In addition, employees who are encouraged orrequired to hold a minimum amount of their employer's equity instruments, including options, might on average exercise options later than employees not subject to that provision.
Pored toga, zaposleni koji se podstiču iliod kojih se zahteva da zadrže minimalni iznos svojih instrumenata kapitala, uključujući i opcije, mogu u proseku izvršavati opcije kasnije nego zaposleni koji ne podležu ovoj odredbi.For all grants of equity instruments to which this IFRS has not been applied(eg equity instruments granted on or before 7 November 2002), the entity shall nevertheless disclose the information required by paragraphs 44 and 45.
Za sva dodeljivanja Employee benefits also include share-based payment transactions by which employees receive equity instruments(such as shares or share options) or cash or 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.
Primanja zaposlenih takođe uključuju transakcije plaćanja na osnovu akcija u kojima zaposleni dobijaju instrumente kapitala( kao što su akcije ili opcije akcija) ili gotovinu ili druga sredstva entiteta u iznosu koji se zasniva na ceni akcija ili drugih Securities available for sale include equity instruments of other entities and debt securities. Subsequent Measurement of Financial Instruments Securities available for sale consist of shares of other legal entities as well as securities issued by the Republic of Serbia.
Hartije od vrednosti raspoložive za prodaju obuhvataju instrumente kapitala drugih pravnih lica i dužničke hartije od vrednosti. Hartije od vrednosti raspoložive za prodaju Naknadno vrednovanje finansijskih 
