TFL Vsebine / Revija SIR*IUS

Off-balance sheet records and disclosures

Zgodovina finančnih škandalov in borznih zlomov se ponavlja. V strokovni literaturi avtorji krivdo za nastalo situacijo pripisujejo tudi neustreznim ali nepopolnim razkritjem v računovodskih izkazih. Uporabnikom računovodskih izkazov morajo biti na voljo vse bistvene informacije, na podlagi katerih se lahko odločajo. Pogojne obveznosti in pogojna sredstva lahko bistveno vplivajo na finančni položaj podjetja, saj ob določenih pogojih lahko postanejo sredstva in obveznosti, ki jih je treba vključiti v bilanco stanja. Zahteve po razkritjih najdemo v posameznih računovodskih standardih in tudi v ZGD-1. V prispevku so obravnavana računovodska pravila (obvezna razkritja) zunajbilančnih postavk. Računovodja je tista strokovna oseba v podjetju, ki mora skrbeti za sistematično zbiranje in evidentiranje podatkov, potrebnih za zunajbilančna razkritja, poslovodstvo pa je odgovorno za vzpostavitev procesov. Pri tem računovodji pomagajo kontrolni seznami, ki opozarjajo na možne okoliščine pri posamezni bilančni kategoriji, o katerih so potrebna razkritja v Prilogi s pojasnili k računovodskim izkazom. Poleg hipotek in danih poroštev, ki sta pogosti obliki zunajbilančnih razkritij, so na zgledih iz slovenske prakse poročanja prikazane še nekatere manj pogoste okoliščine, ki zahtevajo razkritje v letnem poročilu.

The history of financial scandals and stock market crashes recurs. The authors of professional literature attribute the fault for the given situation also to improper and imperfect disclosures in the financial statements. The users of the financial statements have to be provided with all relevant information on the basis of which they can make decisions. Contingent liabilities and contingent assets may have a significant impact on the financial position of a company, as they may, under certain conditions, become assets and liabilities that are to be included in the balance sheet. The disclosure requirements may be found both in the individual accounting standards and in the Companies Act (ZGD-1). The article deals with the accounting rules (mandatory disclosures) for off balance sheet items. An accountant is the professional person in a company who has to provide for the systematic collection and recording of data required for off-balance sheet disclosures, while the management is responsible for the establishment of processes. The use of disclosure checklists is of help to the accountant, as they point to possible circumstances in individual balance sheet categories that require disclosures in the notes to the financial statements. In addition to mortgages and given guarantees, which are frequent forms of off-balance sheet disclosures, some less frequent circumstances are presented, based on examples and cases taken from Slovene practice, which require disclosure in the annual report.