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СЛОВНИК МСФЗ / IFRS Vocabulary

Словник термінів з діючих та нових Міжнародних стандартів фінансової звітності, а також фрази, які допоможуть Вам вивчити фінансову англійську для складання звітності, проведення аудиту чи комунікації з керівництвом.

 

А-ZDefinitionВизначенняДе?Значення (Eng)
A
AAntidilutionIAS 33an increase in earnings per share or a reduction in loss
per share resulting from the assumption that convertible instruments
are converted, that options or warrants are exercised, or that ordinary
shares are issued upon the satisfaction of specified conditions.
AAssertionIAPS 1006
AAudit matters
AAccreteамортизуватиASC 310-10
AAccretable yield
AAmortised cost of a financial asset or financial liabilityIFRS 9.5.4.1The amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets, adjusted for any loss allowance.
B
C
CContractual cash flowДоговірні грошові потоки
CCash-generating unitIAS 36the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
CCharge
CCovenants
CCredit-impaired financial assetAppendix A ifrs 9
CCredit margin
CCarrying amountБалансова вартістьIAS 40amount at which an asset is recognised in the statement of financial position
CБалансова вартістьIAS 36the amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon.
CCostПервісна вартістьIAS 40amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment.
CCost of disposalIAS 36incremental costs directly attributable to the disposal of an asset or cash-generating unit, excluding finance costs and income tax expense.
CCustomer indebtedness
CCash flow deteriorationЗниження рівня грошових потоків
CCarrying amount of financial assetБалансова вартістьЦе амортизована вартість фінансового активу після вирахування резерву під збитки.
CA=AC-Allowance
Ccontingent share agreementIAS 33an agreement to issue shares that is
dependent on the satisfaction of specified conditions
CContingently issuable ordinary sharesIAS 33ordinary shares issuable for
little or no cash or other consideration upon the satisfaction of specified
conditions in a contingent share agreement.
CCorporate customer“Business and Technical Concept Asset Class Segmentation Basel II”
СContractIFRS 15An agreement between two or more parties that creates enforceable rights and obligations. [Refer: Basis for Conclusions paragraphs BC31 and BC32]
СContract assetIFRS 15An entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
[Refer: Basis for Conclusions paragraphs BC317–BC322]
СContract liabilityIFRS 15An entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. [Refer: Basis of Conclusions BC317–BC321]
СCustomerIFRS 15A party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. [Refer: Basis for Conclusions paragraphs BC52–BC57]
СContract assetsIFRS 9.107; 113b, 5.5.15, BC118c, BC5.134Those rights that IFRS 15 Revenue from Contracts with Customers specifies are accounted for in accordance with this Standard for the purposes of recognising and measuring impairment gains or losses.
СCredit-impaired financial assetIFRS 9.5.4.1, 5.5.13, B5.5.33A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired include observable data about the following events:
(a) significant financial difficulty of the issuer or the borrower;
(b) a breach of contract, such as a default or past due event;
(c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider;
(d) it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation;
(e) the disappearance of an active market for that financial asset because of financial difficulties; or
(f) the purchase or origination of a financial asset at a deep discount that reflects the incurred credit losses.
It may not be possible to identify a single discrete event—instead, the combined effect of several events may have caused financial assets to become credit-impaired.
CCredit lossIFRS 9.B5.5.28–B5.5.35 and B5.5.38–B5.5.48
BC5.82–BC5.86, BC5.143–BC5.153 and BC5.242–BC5.275
The difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive (ie all cash shortfalls), discounted at the original effective interest rate (or credit-adjusted effective interest rate for purchased or originated credit-impaired financial assets). An entity shall estimate cash flows by considering all contractual terms of the financial instrument (for example, prepayment, extension, call and similar options) through the expected life of that financial instrument. The cash flows that are considered shall include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. There is a presumption that the expected life of a financial instrument can be estimated reliably. However, in those rare cases when it is not possible to reliably estimate the expected life of a financial instrument, the entity shall use the remaining contractual term of the financial instrument.
Ccredit-adjusted effective interest rateIFRS 9.5.4.1(a), B5.4.6–B5.4.7 and B5.5.45
BC5.214, BC5.268 and BC5.271
The rate that exactly discounts the estimated future cash payments or receipts through the expected life of the financial asset to the amortised cost of a financial asset that is a purchased or originated credit-impaired financial asset. When calculating the credit-adjusted effective interest rate, an entity shall estimate the expected cash flows by considering all contractual terms of the financial asset (for example, prepayment, extension, call and similar options) and expected credit losses. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see paragraphs B5.4.1‒B5.4.3), transaction costs, and all other premiums or discounts. There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to reliably estimate the cash flows or the remaining life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments).
CCredit riskIFRS 7 Appendix A (definition of credit risk)
D
DDeleverage
DDefault
DDepreciable amountIAS 36the cost of an asset, or other amount substituted for cost in the financial statements, less its residual value.
DDepreciation (Amortisation)IAS 36systematic allocation of the depreciable amount of an asset over its useful life.
Amortization is applicable to intangible assets.
DDilutionIAS 33a reduction in earnings per share or an increase in loss per
share resulting from the assumption that convertible instruments are
converted, that options or warrants are exercised, or that ordinary shares
are issued upon the satisfaction of specified conditions.
DderecognitionIFRS 9.3.2.3, 3.3.1 and B3.3.1The removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position.
DDerivativeIFRS 9 BA.1–BA.5
IG B.2–B.10
A financial instrument or other contract within the scope of this Standard with all three of the following characteristics.
(a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).
(b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.
(c) it is settled at a future date.
DDividendsIFRS 9Distributions of profits to holders of equity instruments in proportion to their holdings of a particular class of capital.
E
E12-month expected credit lossesIFRS 9
5.5.5, B5.5.43
BC5.195−BC5.199
The portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date.
Eexpected cash flowsочікувані грошові потоки
Eeffective interest methodIFRS 9.5.4.1–5.4.2 and B5.4.1The method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period.
Eeffective interest rateIFRS 9.5.4.1–5.4.2 and B5.4.1
BCZ5.65–BCZ5.71 and BC5.275
The rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset or to the amortised cost of a financial liability. When calculating the effective interest rate, an entity shall estimate the expected cash flows by considering all the contractual terms of the financial instrument (for example, prepayment, extension, call and similar options) but shall not consider the expected credit losses. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see paragraphs B5.4.1–B5.4.3), transaction costs, and all other premiums or discounts. There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to reliably estimate the cash flows or the expected life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments).
Eexpected credit lossesIFRS 9.5.5.17–5.5.20 and B5.5.28–B5.5.35The weighted average of credit losses with the respective risks of a default occurring as the weights.
EEquity instrumentsIAS 32.11
F
FFinancial instrumentIAS 32.11
IFRS 9 IG B.1
FFinancial assetIAS 32.11
FFinancial liabilityIAS 32.11
FFair valueСправедлива вартістьIAS 40
IFRS 13.9
IAS 36
the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Ffinancial guarantee contractIFRS 9.2.1(e) and B2.5A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Ffinancial liability at fair value through profit or lossIFRS 9A financial liability that meets one of the following conditions:
(a) it meets the definition of held for trading.
(b) upon initial recognition it is designated by the entity as at fair value through profit or loss in accordance with paragraph 4.2.2 or 4.3.5.
(c) it is designated either upon initial recognition or subsequently as at fair value through profit or loss in accordance with paragraph 6.7.1.
Ffirm commitmentIFRS 9.6.3.1, 6.5.2(a) and 6.5.4A binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or dates.
Fforecast transactionIFRS 9.6.3.1 and 6.3.3An uncommitted but anticipated future transaction.
G
GGross carrying amount of financial assetВалова балансова вартість фінансового активуАмортизована вартість фінансово активу до вирахування резерву під збитки.
(IFRS 9.5.4.4)
GCA=AC
GGeneral purpose financial statements (referred to as ‘financial statements’)Фінансова звітність загального призначення ("фінансова звітність")IAS 1the those intended to meet the needs of users who are not in a position to require an entity to prepare reports tailored to their particular information needs
Ggross carrying amount of a financial assetIFRS 9 IG B.24–B.27The amortised cost of a financial asset, before adjusting for any loss allowance.
H
Hhedge ratioIFRS 9.6.4.1(c)(iii), 6.5.5, B6.4.9–B6.4.11 and B6.5.7–B6.5.21The relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting.
Hheld for tradingIFRS 9.B4.1.6 IG B.11A financial asset or financial liability that:
(a) is acquired or incurred principally for the purpose of selling or repurchasing it in the near term;E1
(b) on initial recognition is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or
(c) is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).
I
IInvestment-grade rating
IInvestment propertyІнвестиційна нерухомістьIAS 40property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for:
(a) use in the production or supply of goods or services or for administrative purposes; or
(b) sale in the ordinary course of business.
IImpairment lossIAS 36the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount.
IInstalmentтраншa sum of money due as one of several equal payments for something, spread over an agreed period of time
IIncomeIFRS 15 Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.
IImpracticable ApplyingНеможливийIAS 1when the entity cannot apply it after making every reasonable effort to do so
IInternational Financial Reporting Standards (IFRSs)Міжнародні стандарти фінансової звітності (МСФЗ)IAS 1Standards and Interpretations issued by the International Accounting Standards Board (IASB)
Iimpairment gain or lossIFRS 9Gains or losses that are recognised in profit or loss in accordance with paragraph 5.5.8 and that arise from applying the impairment requirements in Section 5.5.
J
K
L
LLoan-to-value ratio (LTV)процентне співвідношення основної суми кредиту та оціночної вартості активу, що є його забезпеченням (заставою). Наприклад, коефіцієнт в 80% вимагає, щоб сума заборгованості була не більше 80% від ринкової вартості застави.
LLoan originationВидача/надання кредиту
LLifetime expected credit losses
LLoss allowanceРезерв під збитки
(IFRS 9.5.5.1)
LLoan facility
LLeverage
LLifetime expected credit losses on the loanIFRS 9.5.5.3, 5.5.4 and 5.5.13The expected credit losses that result from all possible default events over the expected life of a financial instrument.
Lloss allowanceIFRS 9.5.5.1The allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A and the provision for expected credit losses on loan commitments and financial guarantee contracts.
M
Mortgage-backed loansкредити забезпечені іпотекою
MMaterial Omissions or misstatements of itemsСуттєвийitems are material if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements
M“mark-to-model” measurementTherefore, a measurement (for example, a “mark-to-model” measurement) that does not include an adjustment for risk would not represent a fair value measurement if market participants would include one in pricing the related asset or liability.
Mmodification gain or loss IFRS 9.5.4.3The amount arising from adjusting the gross carrying amount of a financial asset to reflect the renegotiated or modified contractual cash flows. The entity recalculates the gross carrying amount of a financial asset as the present value of the estimated future cash payments or receipts through the expected life of the renegotiated or modified financial asset that are discounted at the financial asset’s original effective interest rate (or the original credit-adjusted effective interest rate for purchased or originated credit-impaired financial assets) or, when applicable, the revised effective interest rate calculated in accordance with paragraph 6.5.10. When estimating the expected cash flows of a financial asset, an entity shall consider all contractual terms of the financial asset (for example, prepayment, call and similar options) but shall not consider the expected credit losses, unless the financial asset is a purchased or originated credit-impaired financial asset, in which case an entity shall also consider the initial expected credit losses that were considered when calculating the original credit-adjusted effective interest rate.
N
NNostrosРахунки ностроIAPS 1006Accounts held in the bank’s name with a correspondent bank.
NNotesПриміткиIAS 1contain information in addition to that presented in the statement of financial position, statement(s) of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows
NNonaccretable differenceнедоотримані грошові потоки
O
OOwner-occupied propertyНерухомість, зайнята власникомIAS 40property held (by the owner or by the lessee
under a finance lease) for use in the production or supply of goods or
services or for administrative purposes.
OOptions, warrants and their equivalentsIAS 33financial instruments that
give the holder the right to purchase ordinary shares.
Oordinary shareIAS 33an equity instrument that is subordinate to all other
classes of equity instruments.
OOther comprehensive incomeІнший сукупний дохідIAS 1comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs
OOwnersВласникиIAS 1holders of instruments classified as equity
P
PProvisionРезервIAPS 1006An adjustment to the carrying value of an asset to take account
of factors that might reduce the asset’s worth to the entity.
Sometimes called an allowance.
PPast due
Ppotential ordinary shareIAS 33a financial instrument or other contract
that may entitle its holder to ordinary shares.
PPut options on ordinary sharesIAS 33contracts that give the holder the
right to sell ordinary shares at a specified price for a given period
Prudential RatiosПоказники пруденційного наглядуIAPS 1006Ratios used by regulators to determine the types and amounts of
lending a bank can undertake.
Present valueПриведенная стоимость
PPerformance obligationIFRS 15A promise in a contract with a customer to transfer to the customer either:
(a) a good or service (or a bundle of goods or services) that is distinct; or
(b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.
[Refer: Basis for Conclusions paragraphs BC84–BC86]
PProfit or lossПрибуток або збитокIAS 1total of income less expenses, excluding the components of other comprehensive income.
PPeriod of useIFRS 16
Ppast dueIFRS 9.5.5.11 and B5.5.19–B5.5.21
BC5.190–BC5.194
A financial asset is past due when a counterparty has failed to make a payment when that payment was contractually due.
Ppurchased or originated credit-impaired financial assetIFRS 9.5.5.13Purchased or originated financial asset(s) that are credit-impaired on initial recognition.
Q
R
RRebuttable presumptionІмовірність спростування (чогось)Припущення, що щось є істиною, поки не буде доведено зворотнього
RResidential real estateЖитлова нерухомість
RRecoverable amountIAS 36The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs of disposal and its value in use.
RRetail customer“Business and Technical Concept Asset Class Segmentation Basel II”
RRegulatory authorityрегуляторний орган
RRevenueIFRS 15 Income arising in the course of an entity’s ordinary activities.
RReclassification adjustmentsКоригування перекласфікаціїIAS 1are amounts reclassified to profit or loss in the current period that were recognised in other comprehensive income in the current or previous periods
Rreclassification dateIFRS 9.5.6.1–5.6.7 and B5.6.1−B5.6.2The first day of the first reporting period following the change in business model that results in an entity reclassifying financial assets.
Rregular way purchase or saleIFRS 9.3.1.2, B3.1.3 and BA.4
IGD.2
A purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace concerned.
RTransaction costsIFRS 9.B5.2.2, B5.4.4 and B5.4.8
IG E.1.1
Incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability (see paragraph B5.4.8). An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument.
S
SSenior facilityГенеральна кредитна угода?
SSeverity of the loss
SStakeholderЗацікавлена сторона, причетна сторонаФізична особа або організація, яка має право, частку, вимоги чи інтереси стосовно системи чи її властивостей, які задовольняють їх потреби та очікування.
SSettled netНетто-розрахунок
SSettlement dateДата розрахунку
SStress TestingСтрес-тестуванняIAPS 1006Testing a valuation model by using assumptions and initial data outside normal market circumstances and assessing whether the model’s predictions are still reliable.
Sstand-alone selling price (of a good or service)IFRS 15The price at which an entity would sell a promised good or service separately to a customer.
T
Trade dateДата операції
Ttransaction price (for a contract with a customer)IFRS 15 Apendix AThe amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties.
TTotal comprehensive incomeЗагальний сукупний дохідIAS 1the change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners
U
UUnilaterallyВ односторонньому порядку
UUseful lifeIAS 36is either:
(a) the period of time over which an asset is expected to be used by the entity; or
(b) the number of production or similar units expected to be obtained from the asset by the entity.
V
VVariable interest rate
VValue in useценность использования IAS 36the present value of the future cash flows expected to be
derived from an asset or cash-generating unit.
VVostrosIAPS 1006Accounts held by the bank in the name of a correspondent bank.
V
V
W
X
Y
YYield to maturity
Z

 


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