+Člen 39
---+Article 39 1.
---+Article 39 2.
---+Article 39 3.
---+Article 39 4.
---+Article 39 5.
---+Article 39 6.
---+Article 39 7.

Člen 39

Člen 39

1.  Sredstva in obveznosti, ki se glasijo na tujo valuto, se preračunajo po promptnem menjalnem tečaju na dan bilance stanja. Države članice lahko zahtevajo ali dovolijo, da se sredstva, ki so stalna finančna sredstva, ter opredmetena osnovna in neopredmetena osnovna sredstva, ki jih ne pokrivajo ali jih posebno ne pokrivajo promptni ali terminski trgi, preračunajo po tečajih, ki veljajo na dan njihove pridobitve.

2.  Nepopolne terminske in promptne devizne transakcije se preračunajo po promptnem menjalnem tečaju na dan bilance stanja.

Države članice pa lahko zahtevajo preračun terminskih transakcij po terminskem deviznem tečaju, ki velja na dan bilance stanja.

3.  Brez vpliva na člen 29(3) se prikažejo razlike med knjigovodskimi vrednostmi sredstev, obveznosti in terminskih transakcij ter zneski, ki jih ustvari preračun, v skladu z odstavkoma 1 in 2 v izkazu poslovnega izida. Države članice pa lahko zahtevajo ali dovolijo vključitev razlik, ustvarjenih s preračunom, v skladu z odstavkoma 1 in 2, v celoti ali po delih, v rezerve, ki niso na razpolago za razdeljevanje, če nastanejo pri sredstvih, ki so stalna finančna sredstva, pri opredmetenih osnovnih in neopredmetenih osnovnih sredstvih in pri kakršnih koli transakcijah, izpeljanih za pokritje teh sredstev.

4.  Države članice lahko predvidijo, da se pozitivne tečajne razlike iz terminskih transakcij, sredstev ali obveznosti, ki je ne pokrivajo ali je posebej ne pokrivajo druge terminske transakcije ali sredstva ali obveznosti, ne prikažejo v izkazu poslovnega izida.

5.  Če se uporabi metoda iz člena 59 Direktive 78/660/EGS, države članice lahko predvidijo, da se vse razlike pri preračunavanju prenesejo neposredno v rezerve, v celoti ali po delih. Pozitivne in negativne tečajne razlike, prenesene v rezerve, se prikažejo ločeno v bilanci stanja ali v pojasnilih k računovodskim izkazom.

6.  Države članice zahtevajo ali dovolijo vključitev razlik iz preračunavanja, ki nastanejo ob konsolidaciji zaradi ponovnega preračunavanja kapitala in rezerv odvisnih podjetij ali deleža kapitala in rezerv iz deleža v kapitalu na začetku obračunskega obdobja, v celoti ali po delih, v konsolidirane rezerve, skupaj z razlikami, ki nastanejo zaradi preračuna kakršnih koli transakcij, izpeljanih za pokritje tega kapitala in rezerv.

7.  Države članice lahko zahtevajo ali dovolijo, da se prihodki in odhodki odvisnih podjetij in deleži v kapitalu ob konsolidaciji preračunajo po povprečnem deviznem tečaju, ki velja med obračunskim obdobjem.

1. Pregled

,
Article 39 1.
Assets and liabilities denominated in foreign currency shall be translated at the spot rate of exchange ruling on the balance sheet date. The Member States my, however, require or permit assets held as financial fixed assets and tangible and intangible assets, not covered or not specifically covered in either the spot or forward markets, to be translated at the rates ruling on the dates of their acquisition.
Article 39 2.
Uncompleted forward and spot exchange transactions shall be translated at the spot rates of exchange ruling on the balance sheet date.

The Member States may, however, require forward transactions to be translated at the forward rate ruling on the balance sheet date.
Article 39 3.
Without prejudice to Article 29 (3), the differences between the book values of the assets, liabilities and forward transactions and the amounts produced by translation in accordance with paragraphs 1 and 2 shall be shown in the profit and loss account. The Member States may, however, require or permit differences produced by translation in accordance with paragraphs 1 and 2 to be included, in whole or in part, in reserves not available for distribution, where they arise on assets held as financial fixed assets, on tangible and intangible assets and on any transactions undertaken to cover those assets.
Article 39 4.
The Member States may provide that positive translation differences arising out of forward transactions, assets or liabilities not covered or not specifically covered by other forward transactions, or by assets or liabilities shall not be shown in the profit and loss account.
Article 39 5.
If a method specified in Article 59 of Directive 78/660/EEC is used, the Member States may provide that any translation differences shall be transferred, in whole or in part, directly to reserves. Positive and negative translation differences transferred to reserves shall be shown separately in the balance sheet or in the notes on the accounts.
Article 39 6.
The Member States may require or permit translation differences arising on consolidation out of the retranslation of an affiliated undertaking's capital and reserves or the share of a participating interest's capital and reserves at the beginning of the accounting period to be included, in whole or in part, in consolidated reserves, together with the translation differences arising on the translation of any transactions undertaken to cover that capital and those reserves.
Article 39 7.
The Member States may require or permit the income and expenditure of affiliated undertakings and participating interests to be translated on consolidation at the average rates of exchange ruling during the accounting period.

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi
  • Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
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