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+{"en":"The company's net worth was 400 crores as of March 31, 2014.","translation":"कंपनीची निव्वळ मालमत्ता ३१ मार्च २०१४ रोजी ४०० कोटी रुपये होती.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"However, the net worth increased to 600 crores by March 31, 2015.","translation":"परंतु, निव्वळ मालमत्ता ३१ मार्च २०१५ पर्यंत ६०० कोटी रुपयांपर्यंत वाढली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"When will Company B be required to apply Ind AS?","translation":"कंपनी बीला इंड एएस (Ind AS) कधी लागू करायचे आहे?","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The Institute of Chartered Accountants of India provides guidelines on financial reporting.","translation":"इन्स्टिट्यूट ऑफ चार्टर्ड अकाउंटंट्स ऑफ इंडिया वित्तीय अहवालनावर मार्गदर्शन पुरवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Similar issues have been addressed in ITFG Bulletin 1.","translation":"आयटीएफजी बुलेटिन १ मध्ये याचसारख्या समस्यांवर चर्चा करण्यात आली आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For companies not in existence on March 31, 2014, net worth is calculated based on the first audited financial statements.","translation":"३१ मार्च २०१४ रोजी अस्तित्वात नसलेल्या कंपन्यांसाठी, निव्वळ मालमत्ता पहिल्या ऑडिट केलेल्या आर्थिक विवरणपत्रांवर आधारित मोजली जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Ind AS becomes applicable in the financial year immediately following the year in which the thresholds are met.","translation":"ज्या आर्थिक वर्षात मर्यादा पूर्ण होतात, त्याच्या लगेच पुढील वर्षात इंड एएस लागू होते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Company C is covered by Phase I of the roadmap.","translation":"कंपनी सी रोडमॅपच्या पहिल्या टप्प्यात समाविष्ट आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Ind AS will be applicable to Company C from April 1, 2016.","translation":"कंपनी सी ला १ एप्रिल २०१६ पासून इंड एएस लागू होईल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Company A is the parent company of a group.","translation":"कंपनी ए एका समूहाची पालक कंपनी आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Company B is an unlisted subsidiary of Company A.","translation":"कंपनी बी, कंपनी ए ची लिस्ट न केलेली उपकंपनी आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Company C is a subsidiary of Company B.","translation":"कंपनी सी, कंपनी बी ची उपकंपनी आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Ind AS would be applicable to all three companies.","translation":"इंड एएस या तिन्ही कंपन्यांना लागू होईल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The net worth of Company E is 300 Crores.","translation":"कंपनी ई ची निव्वळ मालमत्ता ३०० कोटी रुपये आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Ind AS applies to holding, subsidiary, joint venture and associate companies.","translation":"इंड एएस होल्डिंग, उपकंपनी, संयुक्त उपक्रम आणि सहयोगी कंपन्यांना लागू होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Company H and I would not be covered under Ind AS.","translation":"कंपनी एच आणि आय इंड एएस अंतर्गत येणार नाहीत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Company H and I would be required to prepare its financial statements under Ind AS.","translation":"कंपनी एच आणि आयला इंड एएस अंतर्गत आर्थिक विवरणपत्रे तयार करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"ABC Inc., incorporated in a foreign country, has a net worth of 700 Crores.","translation":"एबीसी इंक., जी परदेशात स्थापित आहे, तिची निव्वळ मालमत्ता ७०० कोटी रुपये आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Company X has a net worth of 600 crores.","translation":"कंपनी एक्स ची निव्वळ मालमत्ता ६०० कोटी रुपये आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Company Y has a net worth of 150 crores.","translation":"कंपनी वाय ची निव्वळ मालमत्ता १५० कोटी रुपये आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Accounting standards provide principles and rules for financial statements.","translation":"लेखा मानके आर्थिक विवरणांसाठी तत्त्वे आणि नियम प्रदान करतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The Institute of Chartered Accountants of India (ICAI) plays a key role in setting these standards.","translation":"इन्स्टिट्यूट ऑफ चार्टर्ड अकाउंटंट्स ऑफ इंडिया (ICAI) हे मानक निश्चित करण्यात महत्त्वाची भूमिका बजावते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"These standards ensure accuracy, consistency, and comparability of financial statements.","translation":"हे मानक आर्थिक विवरणांची अचूकता, सुसंगतता आणि तुलनात्मकता सुनिश्चित करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Global accounting standards enhance the transparency and quality of financial information.","translation":"जागतिक लेखा मानके आर्थिक माहितीची पारदर्शकता आणि गुणवत्ता वाढवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Convergence with IFRS means aligning national accounting standards with International Financial Reporting Standards.","translation":"IFRS शी अभिसरण म्हणजे राष्ट्रीय लेखा मानकांना आंतरराष्ट्रीय वित्तीय अहवाल मानकांशी जुळवून घेणे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"India made a commitment towards the convergence of Indian accounting standards with IFRS.","translation":"भारताने भारतीय लेखा मानकांना IFRS शी जुळवून घेण्याचे वचन दिले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The objective is to eliminate differences between International Financial Reporting Standards and US GAAP.","translation":"आंतरराष्ट्रीय वित्तीय अहवाल मानक आणि यूएस GAAP मधील फरक दूर करणे हा उद्देश आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Financial statements are a key tool for communicating a company's financial position.","translation":"आर्थिक विवरणपत्रे कंपनीची आर्थिक स्थिती दर्शविण्यासाठी एक महत्त्वाचे साधन आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accounting standards are essential for ensuring financial statements are understandable.","translation":"आर्थिक विवरणपत्रे समजण्यासारखी आहेत हे सुनिश्चित करण्यासाठी लेखा मानके आवश्यक आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The ASB has been involved in the formulation of Accounting Standards.","translation":"ASB लेखा मानकांच्या निर्मितीमध्ये सहभागी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Investors make informed economic decisions based on reliable accounting data.","translation":"गुंतवणूकदार विश्वसनीय लेखा डेटावर आधारित माहितीपूर्ण आर्थिक निर्णय घेतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The G20 has called for the global convergence of accounting standards.","translation":"G20 ने लेखा मानकांचे जागतिक अभिसरण करण्याचे आवाहन केले आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"IFRS is one of the two globally recognized financial reporting frameworks.","translation":"IFRS हे जागतिक स्तरावर मान्यताप्राप्त दोन वित्तीय अहवाल आराखड्यांपैकी एक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The need for global standards arose due to cross-border transactions.","translation":"आंतरराष्ट्रीय व्यवहारांमुळे जागतिक मानकांची गरज निर्माण झाली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Applying local accounting standards led to a different basis for amounts in financial statements.","translation":"स्थानिक लेखा मानकांचा वापर केल्यामुळे आर्थिक विवरणांमधील रकमांसाठी एक वेगळा आधार तयार झाला.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Global standards bring transparency by enhancing the comparability of financial information.","translation":"जागतिक मानके आर्थिक माहितीची तुलनात्मकता वाढवून पारदर्शकता आणतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Convergence with IFRS is not the same as adoption of IFRS.","translation":"IFRS शी अभिसरण म्हणजे IFRS चा स्वीकार करणे नव्हे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The MCA notifies the standards under the Companies Act.","translation":"MCA कंपनी कायद्यांतर्गत मानकांची अधिसूचना जारी करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The ASB considers local regulatory landscape while converging with IFRS.","translation":"IFRS शी जुळवून घेताना ASB स्थानिक नियामक परिस्थितीचा विचार करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"India's roadmap for Ind AS implementation began in April 2011.","translation":"भारताचा Ind AS अंमलबजावणीचा रोडमॅप एप्रिल 2011 मध्ये सुरू झाला.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial statements provide information about a company's assets, liabilities, and equity.","translation":"आर्थिक विवरणं कंपनीच्या मालमत्ता, देयता आणि इक्विटीबद्दल माहिती देतात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The objective of financial reporting is to provide useful information for decision-making.","translation":"आर्थिक अहवालनाचा उद्देश निर्णय घेण्यासाठी उपयुक्त माहिती देणे आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Assets are resources controlled by the entity as a result of past events.","translation":"मालमत्ता भूतकाळातील घटनांच्या परिणामी संस्थेद्वारे नियंत्रित संसाधने आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Liabilities represent present obligations of the entity arising from past events.","translation":"देयता भूतकाळातील घटनांमुळे उद्भवलेल्या संस्थेच्या वर्तमान दायित्वांचे प्रतिनिधित्व करतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Income increases economic benefits during the accounting period.","translation":"उत्पन्न लेखांकन कालावधीत आर्थिक फायदे वाढवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Expenses decrease economic benefits during the accounting period.","translation":"खर्च लेखांकन काल���वधीत आर्थिक फायदे कमी करतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Recognition criteria determine when an item should be included in financial statements.","translation":"ओळख निकष हे निर्धारित करतात की एखादी वस्तू आर्थिक विवरणामध्ये कधी समाविष्ट केली जावी.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Derecognition is the removal of an item from the financial statements.","translation":"डीरेकग्निशन म्हणजे आर्थिक विवरणातून एखाद्या वस्तूचे काढणे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Measurement bases include historical cost, fair value, and present value.","translation":"मापन आधारामध्ये ऐतिहासिक किंमत, योग्य मूल्य आणि वर्तमान मूल्य यांचा समावेश होतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Presentation and disclosure are crucial for effective communication of financial information.","translation":"आर्थिक माहितीचे प्रभावी संवाद साधण्यासाठी सादरीकरण आणि प्रकटीकरण महत्त्वपूर्ण आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The conceptual framework provides a basis for developing accounting standards.","translation":"संकल्पनात्मक आराखडा लेखा मानके विकसित करण्यासाठी आधार प्रदान करतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Capital maintenance is a concept related to the determination of profit.","translation":"भांडवल देखभाल ही नफा निश्चितीशी संबंधित संकल्पना आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"General purpose financial reporting aims to provide information useful for investors and creditors.","translation":"सर्वसामान्य हेतूने आर्थिक अहवाल देणे, गुंतवणूकदार आणि कर्जदारांसाठी उपयुक्त माहिती प्रदान करणे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Financial statements are not designed to show the value of a reporting entity directly.","translation":"आर्थिक विवरणं थेट अहवाल देणाऱ्या संस्थेची किंमत दर्शविण्यासाठी तयार केलेली नाहीत.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Information about economic resources and claims helps users assess a company's financial strengths and weaknesses.","translation":"आर्थिक संसाधने आणि दाव्यांबद्दलची माहिती वापरकर्त्यांना कंपनीची आर्थिक ताकद आणि कमकुवतपणाचे मूल्यांकन करण्यास मदत करते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Accrual accounting depicts the effects of transactions in the periods in which those effects occur.","translation":"उपार्जित लेखांकन त्या कालावधीतील व्यवहारांचे परिणाम दर्शवते ज्यात ते परिणाम होतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Financial information must be relevant and faithfully represent what it purports to represent.","translation":"आर्थिक माहिती संबंधित असणे आवश्यक आहे आणि तिने जे दर्शवायचे आहे त्याचे विश्वासू प्रतिनिधित्व केले पाहिजे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Materiality is an entity-specific aspect of relevance based on the nature or magnitude of the items.","translation":"सामग्री (Materiality) ही वस्तूंच्या स्वरूप किंवा आकारमानावर आधारित प्रासंगिकतेचा घटक-विशिष्ट पैलू आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"To be a perfectly faithful representation, a depiction should be complete, neutral, and free from error.","translation":"पूर्णपणे विश्वासार्ह प्रतिनिधित्व होण्यासाठी, चित्रात संपूर्णता, तटस्थता आणि त्रुटींपासून मुक्तता असावी.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The cost constraint is a pervasive constraint on the information that can be provided by financial reporting.","translation":"खर्चाचे बंधन हे आर्थिक अहवालाद्वारे प्रदान करता येणाऱ्या माहितीवर एक व्यापक बंधन आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"AS based financial statements reflect the underlying economics of the transactions/events in a transparent and unbiased manner.","translation":"लेखांकन मानकांवर आधारित आर्थिक विवरणे, व्यवहारांमधील/घडलेल्या घटनांमधील अर्थव्यवस्थेचे स्वरूप पारदर्शक आणि निःपक्षपाती पद्धतीने दर्शवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It has also improved the comparability and benchmarking of the financials of Indian Companies with Global Peers, thereby improving the accessibility of Indian Companies to Global Capital Markets.","translation":"यामुळे भारतीय कंपन्यांच्या आर्थिक स्थितीची तुलना जागतिक स्तरावरच्या कंपन्यांशी करणे आणि त्याआधारे बेंचमार्किंग करणे सोपे झाले आहे, ज्यामुळे भारतीय कंपन्या जागतिक भांडवल बाजारात अधिक सहज प्रवेश करू शकतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"IFRS convergence is an ongoing initiative, and the process of issuing IFRS is dynamic.","translation":"आंतरराष्ट्रीय वित्तीय अहवालन मानक (IFRS) एकत्र आणणे ही एक सतत चालणारी प्रक्रिया आहे, आणि IFRS जारी करण्याची प्रक्रिया गतिशील आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The IASB issues new/revised IFRS on a regular basis.","translation":"IASB (आंतरराष्ट्रीय लेखा मानक मंडळ) नियमितपणे नवीन/सुधारित IFRS जारी करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"To avoid significant changes in Ind AS for a period post its transition in India, it was decided to keep the applicability date of some of the IFRS earlier than its applicability date announced by IASB.","translation":"भारतात Ind AS लागू झाल्यानंतर, त्यामध्ये मोठे बदल टाळण्यासाठी, काही IFRS ची अंमलबजावणीची तारीख IASB ने जाहीर केलेल्या तारखेच्या आधीच ठेवण्याचा निर्णय घेण्यात आला.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Example 1 IFRS 15 Revenue from Contracts with Customers is effective for annual periods beginning on or after 1 st January 2017, while in India Ind AS 115 was applicable from 1 st April 2018.","translation":"उदाहरणार्थ, IFRS 15, ‘ग्राहकांसोबतचे करार यातून मिळणारे उत्पन्न’ हे वार्षिक कालावधीसाठी 1 जानेवारी 2017 किंवा त्यानंतर सुरू होणाऱ्या वर्षांपासून लागू आहे, तर भारतात Ind AS 115, 1 एप्रिल 2018 पासून लागू झाले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Hence, it wasn’t implemented in advance of IFRS 15.","translation":"म्हणून, ते IFRS 15 च्या आधी लागू केले गेले नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Another example is that of IFRS 16 Leases, which was issued in 2016 and made effective for annual reporting periods beginning on or after 1 st January 2019, while in India Ind AS 116 was applicable from 1 st April 2019.","translation":"दुसरे उदाहरण म्हणज�� IFRS 16, ‘भाडेपट्टा’, जे 2016 मध्ये जारी करण्यात आले आणि 1 जानेवारी 2019 किंवा त्यानंतर सुरू होणाऱ्या वार्षिक अहवालन कालावधीसाठी प्रभावी झाले, तर भारतात Ind AS 116, 1 एप्रिल 2019 पासून लागू झाले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"9.1 About Indian Accounting Standards Ind AS are the IFRS converged standards.","translation":"9.1 भारतीय लेखा मानकांबद्दल: Ind AS हे IFRS शी जुळणारे मानक आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Similar to IFRS they are principles- based standards, but substantially different from Indian GAAP.","translation":"IFRS प्रमाणेच, हे तत्त्व-आधारित मानक आहेत, पण भारतीय GAAP (Generally Accepted Accounting Principles) पेक्षा खूप वेगळे आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS is not the same as IFRS.","translation":"Ind AS आणि IFRS एकसारखे नाहीत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"It is a separate accounting framework based on IFRS as created by the MCA and has certain carve-outs to accommodate Indian business nuances.","translation":"हे MCA (Ministry of Corporate Affairs) द्वारे तयार केलेले, IFRS वर आधारित एक स्वतंत्र लेखांकन (accounting) কাঠামো आहे, ज्यामध्ये भारतीय व्यवसायाच्या वैशिष्ट्यांचा समावेश करण्यासाठी काही विशेष तरतुदी आहेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"As on date, 39 Ind AS are notified by Ministry of Corporate Affairs, which are as under:","translation":"आजपर्यंत, कंपनी व्यवहार मंत्रालय (Ministry of Corporate Affairs) ने 39 Ind AS अधिसूचित (notified) केले आहेत, जे खालीलप्रमाणे आहेत:","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Ind AS are numbered in a similar manner as compared to IFRS.","translation":"Ind AS ची संख्या IFRS प्रमाणेच दिली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Ind AS differ from the IFRS, as they contain certain carve outs and carve ins for making them contextually relevant to the Indian economic and legal environment.","translation":"Ind AS, IFRS पेक्षा वेगळे आहेत, कारण ते भारतीय आर्थिक आणि कायदेशीर वातावरणास अनुसरून तयार केले आहेत, ज्यात काही विशेष तरतुदी (carve outs and carve ins) समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"International Accounting Standard Committee (IASC) was formed in 1973 and its main objective was to harmonize different financial reporting practices.","translation":"आंतरराष्ट्रीय लेखा मानक समिती (IASC) ची स्थापना 1973 मध्ये झाली आणि त्याचा मुख्य उद्देश विविध वित्तीय अहवालन पद्धतींमध्ये सुसूत्रता आणणे हा होता.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Post incorporation of IASB on 1 st July 2000., standards issued are known as IFRS and a new numerical series was started i.e. IFRS 1, IFRS 2 etc","translation":"1 जुलै 2000 रोजी IASB ची स्थापना झाल्यानंतर, जारी केलेल्या मानकांना IFRS म्हणून ओळखले जाते आणि एक नवीन संख्यात्मक मालिका सुरू झाली, म्हणजे IFRS 1, IFRS 2, इत्यादी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In Indian context, numbers for IAS are retained.","translation":"भारतीय संदर्भात, IAS ची संख्या कायम ठेवण्यात आली आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"For IFRS, a new series starting after 100 was used.","translation":"IFRS साठी, 100 नंतर सुरू होणारी नवीन मालिका वाप��ली गेली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Further, IFRS Interpretations Committee (IFRIC) is the interpretative body of the IASB.","translation":"याव्यतिरिक्त, IFRS इंटरप्रिटेशन्स कमिटी (IFRIC) ही IASB ची अर्थ लावण्याची संस्था आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The guidance note provides guidance on the amended Division-II to Schedule III to the Companies Act, 2013.","translation":"मार्गदर्शक सूचना कंपनी कायदा, 2013 च्या अनुसूची III मधील सुधारित विभाग-II वर मार्गदर्शन करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This Guidance Note aims to provide guidance on the amended Division-II to Schedule III to the Companies Act, 2013.","translation":"या मार्गदर्शक सूचनांचा उद्देश कंपनी कायदा, 2013 च्या अनुसूची III मधील सुधारित विभाग-II वर मार्गदर्शन करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It also lays down broad guidelines to deal with practical issues.","translation":"यामध्ये व्यावहारिक समस्यांशी संबंधित विस्तृत मार्गदर्शक तत्त्वे देखील दिली आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Companies should continue to present land and building separately as given in Ind AS Schedule III.","translation":"कंपनीने इंड एएस अनुसूची III मध्ये नमूद केल्याप्रमाणे जमीन आणि इमारत स्वतंत्रपणे सादर करणे सुरू ठेवावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"As per Ind AS Schedule III, capital advances should be included under other non- current assets.","translation":"इंड एएस अनुसूची III नुसार, भांडवली आगाऊ रक्कम इतर बिगर-चालू मालमत्तेमध्ये समाविष्ट केली जावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Under each sub-classification of Investments, there is a requirement to disclose details of investments.","translation":"गुंतवणुकीच्या प्रत्येक उप-वर्गीकरणामध्ये, गुंतवणुकीचा तपशील उघड करण्याची आवश्यकता आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The market value of quoted investments would, generally, mean disclosure of the ‘fair value’ of quoted investments.","translation":"निर्देशित गुंतवणुकीचे बाजार मूल्य, सामान्यतः, निर्देशीत गुंतवणुकीच्या 'वाजवी मूल्या'चे प्रकटीकरण दर्शवेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"As per Ind AS Schedule III, aggregate amount for impairment in value of investments should be disclosed separately.","translation":"इंड एएस अनुसूची III नुसार, गुंतवणुकीच्या मूल्यामध्ये घट झाल्यास एकत्रित रक्कम स्वतंत्रपणे उघड केली जावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A receivable shall be classified as 'trade receivable' if it is in respect of the amount due on account of goods sold or services rendered.","translation":"जर एखादी रक्कम विकलेल्या वस्तू किंवा दिलेल्या सेवांच्या संदर्भात देय असेल, तर ती 'व्यापारी प्राप्य' म्हणून वर्गीकृत केली जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Such items may include dues in respect of insurance claims, sale of Property, Plant and Equipment, contractually reimbursable expenses, etc.","translation":"अशा बाबींमध्ये विमा दावे, मालमत्ता, संयंत्र आणि उपकरणे (Property, Plant and Equipment) विक्री, तसेच करारानुसार परतफेड करता येणारे खर्च इत्यादींचा समावेश असू शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The ageing of the trade receivables needs to be determined from the due date of the invoice.","translation":"व्यापारी प्राप्यकांची वयोमर्यादा बीजक (invoice) च्या देय तारखेवरून निश्चित करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Schedule III requires split of trade receivables between ‘disputed’ and ‘undisputed’.","translation":"अनुसूची III मध्ये व्यापारी प्राप्यकांचे 'विवादित' आणि 'विवादरहित' असे विभाजन आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The non- current portion of a finance lease receivable shall be presented under ‘Other non-current financial assets’.","translation":"वित्त भाडेपट्टी प्राप्यकाचा (finance lease receivable) बिगर-चालू भाग ‘इतर बिगर-चालू वित्तीय मालमत्ता’ अंतर्गत सादर केला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"As per Ind AS Schedule III, all items of assets and liabilities are to be bifurcated between current and non-current portions.","translation":"इंड एएस अनुसूची III नुसार, मालमत्ता आणि दायित्वाच्या सर्व बाबी चालू आणि बिगर-चालू भागांमध्ये विभागल्या जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cash and cash equivalents is not defined in Ind AS Schedule III.","translation":"इंड एएस अनुसूची III मध्ये रोख आणि रोख समतुल्य (cash equivalents) परिभाषित केलेले नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Bank overdraft, in the balance sheet, should be included as ‘borrowings’ under Financial Liabilities.","translation":"ताळेबंदातील बँक ओव्हरड्राफ्ट (bank overdraft) ‘वित्तीय दायित्वे’ अंतर्गत ‘कर्ज’ म्हणून समाविष्ट केले जावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If amount of tax already paid exceeds the amount of tax due, then such excess tax shall be recognised as an asset.","translation":"जर भरलेली कराची रक्कम देय करापेक्षा जास्त असेल, तर असा अतिरिक्त कर मालमत्ता म्हणून ओळखला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The accounting definition of ‘Equity’ is principle based as compared to the legal definition.","translation":"‘इक्विटी’ची लेखांकन व्याख्या, कायदेशीर व्याख्येच्या तुलनेत तत्त्व-आधारित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Term loans normally have a fixed or pre-determined maturity period or a repayment schedule.","translation":"मुदत कर्जांना (term loans) सामान्यतः निश्चित किंवा पूर्वनिर्धारित मुदत असते किंवा परतफेडीचे वेळापत्रक असते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A payable shall be classified as 'trade payable' if it is in respect of the amount due on account of goods purchased or services received.","translation":"जर देय रक्कम खरेदी केलेल्या वस्तू किंवा प्राप्त झालेल्या सेवांच्या संदर्भात असेल, तर ते 'व्यापारी देय' म्हणून वर्गीकृत केले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity does not yet have a present obligation to transfer an economic resource if it has not yet satisfied the criteria above.","translation":"एखाद्या संस्थेकडे आर्थिक स्त्रोत हस्तांतरित करण्याची सध्याची जबाबदारी नसेल, जर तिने वरील निकष पूर्ण केले नसतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Before then the contract is executory — the entity has a combined right and obligation to exchange future salary for future employee services.","translation":"त्यापूर्वी, करार अंमलबजावणीयोग्य आहे — संस्थेकडे भविष्यातील कर्मचाऱ्यांच्या सेवांसाठी भविष्यातील वेतन देण्याचा संयुक्त अधिकार आणि दायित्व आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"We will discuss more about ‘executory contracts’ in more detail later in this Chapter.","translation":"या प्रकरणाच्या शेवटी, 'अंमलबजावणीयोग्य करार' याबद्दल अधिक तपशीलवार चर्चा करू.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A unit of account is selected for an asset or liability when considering how recognition criteria and measurement concepts will apply to that asset or liability and to the related income and expenses.","translation":"एखाद्या मालमत्तेसाठी किंवा दायित्वासाठी खात्याचा एक युनिट निवडला जातो, जेव्हा मान्यता निकष आणि मापन संकल्पना त्या मालमत्तेला किंवा दायित्वाला आणि संबंधित उत्पन्न आणि खर्चांना कशा लागू होतील याचा विचार केला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In some circumstances, it may be appropriate to select one unit of account for recognition and a different unit of account for measurement.","translation":"काही परिस्थितीत, मान्यतेसाठी खात्याचा एक युनिट निवडणे आणि मापनासाठी खात्याचा वेगळा युनिट निवडणे योग्य असू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For presentation and disclosure, assets, liabilities, income and expenses may need to be aggregated or separated into components.","translation":" सादरीकरण आणि प्रकटीकरणासाठी, मालमत्ता, दायित्वे, उत्पन्न आणि खर्च एकत्रित करणे किंवा घटकांमध्ये वेगळे करणे आवश्यक असू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Sometimes, both rights and obligations arise from the same source.","translation":"कधीकधी, अधिकार आणि कर्तव्ये एकाच स्त्रोतामधून उद्भवतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An executory contract is a contract, or a portion of a contract, that is equally unperformed.","translation":"अंमलबजावणीयोग्य करार म्हणजे असा करार किंवा कराराचा एक भाग, जो समान रीतीने अपूर्ण असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The right and obligation are interdependent and cannot be separated.","translation":"अधिकार आणि कर्तव्ये परस्परावलंबी असतात आणि वेगळे करता येत नाहीत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity has an asset if the terms of the exchange are currently favourable; it has a liability if the terms of the exchange are currently unfavourable.","translation":"जर विनिमय (exchange) च्या अटी सध्या अनुकूल असतील, तर संस्थेकडे मालमत्ता आहे; जर विनिमय (exchange) च्या अटी सध्या प्रतिकूल असतील, तर तिच्यावर दायित्व आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The terms of a contract create rights and obligations for an entity that is a party to that contract.","translation":"एका करारातील अटी, त्या करारातील पक्षासाठी अधिकार आणि कर्तव्ये निर्माण करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In some cases, the substance of the rights and obligations is clear from the legal form of the contract.","translation":"काही प्रकरणांमध्ये, अधिकारांचे आणि कर्तव्यांचे सार कराराच्या कायदेशीर स्वरूपावरून स्पष्ट होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Implicit terms could include, for example, obligations imposed by statute, such as statutory warranty obligations imposed on entities that enter into contracts to sell goods to customers.","translation":"अव्यक्त अटींमध्ये, उदाहरणार्थ, कायद्याद्वारे लादलेली कर्तव्ये, जसे की ज्या संस्था ग्राहकांना माल विकण्यासाठी करार करतात, त्यांच्यावर लादलेली वैधानिक वॉरंटीची कर्तव्ये यांचा समावेश असू शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A group or series of contracts may achieve or be designed to achieve an overall commercial effect.","translation":"एक गट किंवा करारांची मालिका एकंदरीत व्यावसायिक परिणाम साधू शकते किंवा साध्य करण्यासाठी डिझाइन केली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Equity claims are claims on the residual interest in the assets of the entity after deducting all its liabilities.","translation":"इक्विटी दावे म्हणजे सर्व दायित्वे वजा केल्यानंतर संस्थेच्या मालमत्तेतील उर्वरित हिश्श्यावरील दावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.","translation":"उत्पन्न म्हणजे मालमत्तेतील वाढ किंवा दायित्वातील घट, ज्यामुळे इक्विटीमध्ये वाढ होते, इक्विटी दाव्यांच्या धारकांकडून मिळालेल्या योगदानाव्यतिरिक्त.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Expenses are decreases in assets, or increases in liabilities, that result in decreases in equity, other than those relating to distributions to holders of equity claims.","translation":"खर्च म्हणजे मालमत्तेतील घट किंवा दायित्वातील वाढ, ज्यामुळे इक्विटीमध्ये घट होते, इक्विटी दाव्यांच्या धारकांना केलेल्या वितरणाव्यतिरिक्त.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Recognition is the process of capturing for inclusion in the balance sheet or the statement of profit and loss an item that meets the definition of one of the elements of financial statements.","translation":"मान्यता म्हणजे ताळेबंदातील किंवा नफा आणि तोटा विवरणातील एखाद्या बाबीचा समावेश करण्यासाठीची प्रक्रिया, जी वित्तीय विवरणांच्या घटकांपैकी एक घटकाची व्याख्या पूर्ण करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The initial recognition of assets or liabilities arising from transactions or other events may result in the simultaneous recognition of both income and related expenses.","translation":"व्यवहार किंवा इतर घटनांमधून उद्भवलेल्या मालमत्ता किंवा दायित्वांची सुरुवातीची मान्यता, उत्पन्न आणि संबंधित खर्चांच्या एकाच वेळी मान्यतेचा परिणाम असू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The sale of goods for cash results in the recognition of both income (from the recognition of one asset — the cash) and an expense (from the derecognition of another asset—the goods sold).","translation":"रोखीने माल विकल्यास उत्पन्न (एका मालमत्��ेची - रोख - मान्यता) आणि खर्च (दुसऱ्या मालमत्तेची - विकलेला माल - कमी करणे) दोन्हीची नोंद होते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company holds the asset as an agent for the entity.","translation":"कंपनी मालमत्तेचा एजंट म्हणून संस्थेकडे मालमत्ता ठेवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Measurement bases are used to quantify elements recognized in financial statements.","translation":"आर्थिक विवरणपत्रांमध्ये ओळखल्या गेलेल्या घटकांचे प्रमाण मोजण्यासाठी मापन आधार वापरले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Historical cost reflects the price of the transaction or event that gave rise to the asset.","translation":"ऐतिहासिक खर्च मालमत्तेच्या व्यवहाराची किंवा घटनेची किंमत दर्शवतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Current value measurement uses information updated to reflect conditions at the measurement date.","translation":"सद्य मूल्य मापन, मापन तारखेच्या परिस्थितीचे प्रतिबिंब दर्शविण्यासाठी अद्ययावत माहिती वापरते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Changes in values are not reflected in historical cost except for impairment.","translation":"मूल्यांमध्ये होणारे बदल ऐतिहासिक खर्चात दर्शविले जात नाहीत, केवळ घट वगळता.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Fair value is the price that would be received to sell an asset in an orderly transaction.","translation":"वाजवी मूल्य म्हणजे व्यवस्थित व्यवहारात मालमत्ता विकण्यासाठी मिळणारी किंमत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Value in use is the present value of cash flows from the use of an asset.","translation":"उपयोग मूल्य म्हणजे मालमत्तेच्या वापरामुळे मिळणाऱ्या रोख प्रवाहांचे वर्तमान मूल्य.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Historical cost includes consideration paid plus transaction costs.","translation":"ऐतिहासिक खर्चामध्ये दिलेला मोबदला आणि व्यवहार खर्च समाविष्ट आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Amortized cost reflects estimates of future cash flows, discounted at a rate determined at initial recognition.","translation":"अमूर्त खर्च भविष्यातील रोख प्रवाहांचा अंदाज दर्शवतो, जो सुरुवातीच्या मान्यतेवर निर्धारित दराने कमी केला जातो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Fair value reflects the perspective of market participants.","translation":"वाजवी मूल्य बाजारपेठेतील सहभागींचा दृष्टिकोन दर्शवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Current cost is the consideration that would be paid plus transaction costs.","translation":"सद्य खर्च म्हणजे दिला जाणारा मोबदला आणि व्यवहार खर्च.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The balance sheet shows the carrying amount of assets.","translation":"ताळेबंद मालमत्तेची वहन किंमत दर्शवतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Transaction costs are included in the historical cost of an asset.","translation":"व्यवहार खर्च मालमत्तेच्या ऐतिहासिक खर्चामध्ये समाविष्ट आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Impairment expenses are recognized in the statement of profit and loss.","translation":"घटीचे खर्च नफा आणि तोटा खात्यात ओळखले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"When selecting a measurement basis, consider the nature of the information produced.","translation":"मापन आधार निवडताना, उत्पादित माहितीच्या स्वरूपाचा विचार करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The relevance of information depends on the characteristics of the asset or liability.","translation":"माहितीची प्रासंगिकता मालमत्ता किंवा दायित्वाच्या वैशिष्ट्यांवर अवलंबून असते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Historical cost may not provide relevant information if the value is sensitive to market factors.","translation":"जर मूल्य बाजार घटकांवर संवेदनशील असेल, तर ऐतिहासिक खर्च संबंधित माहिती देऊ शकत नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Amortized cost may provide relevant information for financial assets with the objective of collecting contractual cash flows.","translation":"ठरलेल्या रोख प्रवाहांचे संकलन करण्याच्या उद्देशाने वित्तीय मालमत्तेसाठी अमूर्त खर्च संबंधित माहिती देऊ शकतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Using different measurement bases for related assets and liabilities can create measurement inconsistency.","translation":"संबंधित मालमत्ता आणि दायित्वासाठी वेगवेगळ्या मापन आधारांचा वापर केल्यास मापनात विसंगती निर्माण होऊ शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Measurement uncertainty may affect the faithful representation of an entity's financial position.","translation":"मापनातील अनिश्चितता संस्थेच्या आर्थिक स्थितीच्या योग्य प्रतिनिधित्वावर परिणाम करू शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Liability is measured by estimating future cash flows.","translation":"देयतेचे मोजमाप भविष्यातील रोख प्रवाहांचा अंदाज घेऊन केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial statements do not typically provide other types of forward-looking information.","translation":"आर्थिक विवरणपत्रे सामान्यतः इतर प्रकारची भविष्यकालीन माहिती देत नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial statements include information about transactions and other events that have occurred after the end of the reporting period.","translation":"आर्थिक विवरणपत्रांमध्ये अहवाल देण्याच्या कालावधीनंतर घडलेल्या व्यवहारांची आणि इतर घटनांची माहिती समाविष्ट असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial statements provide information about transactions and other events viewed from the perspective of the reporting entity as a whole.","translation":"आर्थिक विवरणपत्रे संपूर्ण अहवाल देणाऱ्या संस्थेच्या दृष्टिकोनातून व्यवहार आणि इतर घटनांची माहिती देतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Financial statements are normally prepared on the assumption that the reporting entity is a going concern.","translation":"आर्थिक विवरणपत्रे सामान्यतः हे गृहीत धरून तयार केली जातात की अहवाल देणारी संस्था चालू स्थितीत आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A reporting entity is an entity that is required, or chooses, to prepare financial statements.","translation":"अहवाल देणारी संस्था म्हणजे अशी संस्था जी आर्���िक विवरणपत्रे तयार करण्यास बांधील आहे किंवा निवडते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Sometimes one entity (parent) has control over another entity (subsidiary).","translation":"कधीकधी एका संस्थेचे (पालक) दुसऱ्या संस्थेवर (सहायक) नियंत्रण असते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If a reporting entity comprises both the parent and its subsidiaries, the reporting entity’s financial statements are referred to as ‘consolidated financial statements’.","translation":"एखाद्या अहवाल देणाऱ्या संस्थेत पालक आणि तिच्या उपकंपन्यांचा समावेश असल्यास, त्या संस्थेच्या आर्थिक विवरणपत्रांना ‘एकात्मिक आर्थिक विवरणपत्रे’ असे म्हणतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Consolidated financial statements provide information about the assets, liabilities, equity, income and expenses of both the parent and its subsidiaries.","translation":"एकात्मिक आर्थिक विवरणपत्रे पालक आणि त्याच्या उपकंपन्यांच्या मालमत्ता, देयता, इक्विटी, उत्पन्न आणि खर्चाची माहिती देतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Unconsolidated financial statements are designed to provide information about the parent’s assets, liabilities, equity, income and expenses.","translation":"अ-एकात्मिक आर्थिक विवरणपत्रे पालकांच्या मालमत्ता, देयता, इक्विटी, उत्पन्न आणि खर्चाची माहिती देण्यासाठी तयार केली जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"General purpose financial reports provide the information about financial position and effects of transactions.","translation":"सर्वसामान्य उपयोगासाठीची आर्थिक विवरणपत्रे आर्थिक स्थिती आणि व्यवहारांच्या परिणामांची माहिती पुरवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The elements of financial statements defined in the Conceptual Framework under Ind AS are assets, liabilities and equity, income and expenses.","translation":"इंड एएस अंतर्गत संकल्पनात्मक आराखड्यात परिभाषित केलेल्या आर्थिक विवरणाचे घटक म्हणजे मालमत्ता, देयता आणि इक्विटी, उत्पन्न आणि खर्च.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An economic resource is a right that has the potential to produce economic benefits.","translation":"आर्थिक संसाधन म्हणजे असा अधिकार ज्यामध्ये आर्थिक लाभ निर्माण करण्याची क्षमता आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Many rights are established by contract, legislation or similar means.","translation":"अनेक अधिकार करार, कायदे किंवा तत्सम मार्गांनी स्थापित केले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity controls an economic resource if it has the present ability to direct the use of the economic resource and obtain the economic benefits that may flow from it.","translation":"एखाद्या संस्थेचे आर्थिक संसाधनावर नियंत्रण असते, जर तिच्याकडे आर्थिक संसाधनाचा वापर निर्देशित करण्याची आणि त्यातून मिळणारे आर्थिक फायदे मिळवण्याची सध्याची क्षमता असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An obligation is a duty or responsibility that an entity has no practical ability to avoid.","translation":"दायित्व म्हणजे एक कर्तव्य किंवा जबाबदारी जी टाळण्याच��� संस्थेकडे व्यावहारिक क्षमता नसते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Obligations can also arise from an entity’s customary practices, published policies or specific statements.","translation":"दायित्वे संस्थेच्या नेहमीच्या पद्धती, प्रकाशित धोरणे किंवा विशिष्ट विधानांमधून देखील उद्भवू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The obligation must have the potential to require the entity to transfer an economic resource to another party.","translation":"दायित्वात संस्थेला दुसऱ्या पक्षाला आर्थिक संसाधन हस्तांतरित करण्याची आवश्यकता असण्याची क्षमता असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Obligations to transfer an economic resource include obligations to pay cash, deliver goods or provide services.","translation":"आर्थिक संसाधन हस्तांतरित करण्याच्या दायित्वात रोख रक्कम देणे, माल पुरवणे किंवा सेवा देणे इत्यादींचा समावेश होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A present obligation exists as a result of past events only if the entity has already obtained economic benefits or taken an action.","translation":"भूतकाळातील घटनांच्या परिणामी, सध्याचे दायित्व तेव्हाच अस्तित्वात येते जेव्हा संस्थेने यापूर्वीच आर्थिक लाभ मिळवला असेल किंवा कोणतीतरी कृती केली असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's liabilities increased due to the recent acquisition.","translation":"कंपनीची देणी अलीकडील अधिग्रहणामुळे वाढली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Financial statements should provide a true and fair view of the company's performance.","translation":"आर्थिक विवरणपत्रे कंपनीच्या कामगिरीचे खरे आणि योग्य चित्र दर्शवतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 109 deals with financial instruments and their recognition and measurement.","translation":"इंड एएस १०९ वित्तीय साधनांशी संबंधित आहे आणि त्यांची ओळख आणि मापन यावर लक्ष केंद्रित करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The conceptual framework helps in developing accounting standards.","translation":"संकल्पनात्मक आराखडा लेखा मानके विकसित करण्यास मदत करतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Fair value accounting is used in certain situations to reflect the current market price.","translation":"सध्याच्या बाजारभावाचे प्रतिबिंब देण्यासाठी काही विशिष्ट परिस्थितीत योग्य मूल्य लेखांकन वापरले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The directors are responsible for the accuracy of the financial reports.","translation":"संचालक आर्थिक अहवालांच्या अचूकतेसाठी जबाबदार असतात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Depreciation is the systematic allocation of the cost of an asset over its useful life.","translation":"घसारा म्हणजे मालमत्तेच्या उपयुक्त जीवनावर तिच्या खर्चाचे पद्धतशीर वाटप.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's assets include cash, accounts receivable, and property.","translation":"कंपनीच्या मालमत्तेमध्ये रोख, खाते प्राप्य आणि मालमत्ता यांचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Goodwill is an intangible asset representing the excess of the purchase price over the fair value of net assets.","translation":"ख्याती ही एक अमूर्त मालमत्ता आहे जी खरेदी किंमत आणि निव्वळ मालमत्तेच्या योग्य मूल्यापेक्षा जास्त दर्शवते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The audit committee reviews the financial statements before they are released.","translation":"ऑडिट समिती आर्थिक विवरणपत्रे प्रसिद्ध होण्यापूर्वी त्यांची तपासणी करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's revenue increased significantly this quarter.","translation":"या तिमाहीत कंपनीच्या महसुलात लक्षणीय वाढ झाली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The matching principle requires that expenses be recognized in the same period as the related revenues.","translation":"जुळणारे तत्त्व असे आहे की खर्च त्याच कालावधीत ओळखावेत ज्यामध्ये संबंधित महसूल मिळवला जातो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The going concern assumption assumes that the company will continue to operate in the foreseeable future.","translation":"चालू व्यवसाय गृहीत धरतो की कंपनी येत्या काळातही व्यवसाय करत राहील.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Disclosure of related party transactions is required in the financial statements.","translation":"संबंधित पक्षांच्या व्यवहारांचे प्रकटीकरण आर्थिक विवरणपत्रात आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial position is strong, with a high current ratio.","translation":"कंपनीची आर्थिक स्थिती चांगली आहे, उच्च वर्तमान गुणोत्तर आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Impairment losses must be recognized when the carrying amount of an asset exceeds its recoverable amount.","translation":"जेव्हा मालमत्तेची वहन किंमत तिच्या वसूल करण्यायोग्य रकमेपेक्षा जास्त होते, तेव्हा घट (इम्पायरमेंट) तोटा ओळखला पाहिजे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The statement of cash flows provides information about the company's cash inflows and outflows.","translation":"रोख प्रवाह विवरण कंपनीच्या रोख प्रवाहाबद्दल माहिती प्रदान करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The materiality principle states that only significant information should be disclosed.","translation":"महत्त्वपूर्णतेचे तत्त्व असे आहे की केवळ महत्त्वपूर्ण माहितीच उघड केली पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's debt-to-equity ratio is a key indicator of its financial leverage.","translation":"कंपनीचे कर्ज-इक्विटी गुणोत्तर तिच्या आर्थिक लीव्हरेजचे (Leverage) एक महत्त्वाचे सूचक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The auditor's opinion provides assurance about the fairness of the financial statements.","translation":"लेखापरीक्षकाचे मत आर्थिक विवरणपत्रांच्या योग्यतेबद्दल खात्री देते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Different levels of aggregation may be needed in different parts of the financial statements.","translation":"आर्थिक विवरणांच्या वेगवेगळ्या भागांमध्ये एकत्रितिकरणाचे विविध स्तर आवश्यक असू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For example, typically, the balance sheet and the statement of profit and loss provide summarised information and more detailed information is provided in the notes.","translation":"उदाहरणार्थ, सामान्यतः, ताळेबंद आणि नफा आणि तोटा विवरणपत्र संक्षिप्त माहिती देतात आणि अधिक विस्तृत माहिती नोट्समध्ये दिली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In its annual financial statements for the year ending 31 st March 20X2 as well as 31 st March 20X3, Everest Ltd. classified Kanchenjunga Ltd. a subsidiary as ‘held-for-sale’ and presented it as a discontinued operation.","translation":"31 मार्च 20X2 आणि 31 मार्च 20X3 रोजी संपलेल्या वर्षासाठीच्या वार्षिक आर्थिक विवरणामध्ये, एव्हरेस्ट लिमिटेडने कांचनगंगा लिमिटेड, एक उपकंपनी, ‘विक्रीसाठी-धारण’ म्हणून वर्गीकृत केली आणि ती बंद केलेली क्रिया म्हणून सादर केली.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"On 1 st November 20X1, the shareholders had authorized the management to sell all of its holding in Kanchenjunga Ltd. within the year.","translation":"1 नोव्हेंबर 20X1 रोजी, भागधारकांनी व्यवस्थापनाला कांचनगंगा लिमिटेडमधील सर्व होल्डिंग वर्षाच्या आत विकण्याची परवानगी दिली होती.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In the year to 31 st March 20X2, the management made a public announcement of its intention to sell the investment but did not actively try to sell the subsidiary as it was still operational within the Everest group.","translation":"31 मार्च 20X2 पर्यंतच्या वर्षात, व्यवस्थापनाने गुंतवणुकीची विक्री करण्याचा आपला मानस सार्वजनिकरित्या घोषित केला, परंतु उपकंपनीला सक्रियपणे विकण्याचा प्रयत्न केला नाही कारण ती अजूनही एव्हरेस्ट समूहात कार्यरत होती.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Certain organizational changes were made by Everest Ltd. during the year to 31 st March 20X3, thereby resulting in additional activities being transferred to Kanchenjunga Ltd.","translation":"एव्हरेस्ट लिमिटेडने 31 मार्च 20X3 पर्यंत वर्षात काही संस्थात्मक बदल केले, ज्यामुळे अतिरिक्त क्रियाकलाप कांचनगंगा लिमिटेडकडे हस्तांतरित झाले.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Additionally, during the year ending 31 st March 20X3, there had been draft agreements and some correspondence with investment bankers, which showed in principle only that Kanchenjunga was still for sale.","translation":"याव्यतिरिक्त, 31 मार्च 20X3 रोजी संपलेल्या वर्षात, गुंतवणूक बँकांशी काही मसुदे करार आणि पत्रव्यवहार झाला होता, ज्यामध्ये तत्त्वतः असे दर्शविले गेले होते की कांचनगंगा अजूनही विक्रीसाठी आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Discuss whether the classification of Kanchenjunga Ltd. as held for sale and its presentation as a discontinued operation is appropriate, by referring to the principles of the relevant Ind AS and evaluating the treatment in the context of the Conceptual Framework for Financial Reporting.","translation":"विक्रीसाठी-धारण म्हणून कांचनगंगा लिमिटेडचे वर्गीकरण आणि बंद केलेली क्रिया म्हणून तिची सादरता योग्य आहे का, याची चर्चा करा, संबंधित इंड एएसच्या तत्त्वांचा संदर्भ देत आणि वित्तीय अहवालनसाठी संकल्पनात्मक फ्रेमव���्कच्या संदर्भात उपचारांचे मूल्यांकन करा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Disposal group can be defined as a group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction.","translation":"विल्हेवाट गट म्हणजे मालमत्तेचा समूह, विक्रीद्वारे किंवा अन्य मार्गाने, एकाच व्यवहारात समूहामध्ये आणि त्या मालमत्तेशी थेट संबंधित दायित्वे ज्यांचे हस्तांतरण व्यवहारात केले जाईल, म्हणून परिभाषित केले जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 105 is particularly strict as far as the application of held for sale criteria is concerned, and often the decision to sell an asset or a disposal group is made well before the criteria are met.","translation":"विक्रीसाठी-धारण निकषांच्या अनुप्रयोगाचा विचार केला तर इंड एएस 105 विशेषतः कठोर आहे, आणि मालमत्ता किंवा विल्हेवाट गटाची विक्री करण्याचा निर्णय अनेकदा निकष पूर्ण होण्यापूर्वीच घेतला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Thus, as per Ind AS 105, for the asset (or disposal group) to be classified as held for sale, it must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or disposal groups) and its sale must be highly probable.","translation":"म्हणून, इंड एएस 105 नुसार, मालमत्ता (किंवा विल्हेवाट गट) विक्रीसाठी-धारण म्हणून वर्गीकृत होण्यासाठी, ती सध्याच्या स्थितीत त्वरित विक्रीसाठी उपलब्ध असणे आवश्यक आहे, केवळ अशा मालमत्तेच्या (किंवा विल्हेवाट गटांच्या) विक्रीसाठी नेहमीच्या आणि प्रथागत अटींच्या अधीन राहून आणि तिची विक्री अत्यंत संभाव्य असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The appropriate level of management must be committed to a plan to sell the asset (or disposal group).","translation":"व्यवस्थापनाच्या योग्य स्तराने मालमत्ता (किंवा विल्हेवाट गट) विकण्याच्या योजनेसाठी वचनबद्ध असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An active programme to locate a buyer and complete the plan must have been initiated.","translation":"खरेदीदार शोधण्यासाठी आणि योजना पूर्ण करण्यासाठी एक सक्रिय कार्यक्रम सुरू करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The asset (or disposal group) must be actively marketed for sale at a price that is reasonable in relation to its current fair value.","translation":"मालमत्ता (किंवा विल्हेवाट गट) त्याच्या सध्याच्या उचित मूल्याच्या संदर्भात वाजवी दराने विक्रीसाठी सक्रियपणे बाजारपेठेत आणला गेला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The sale should be expected to qualify for recognition as a completed sale within one year from the date of classification.","translation":"वर्गीकरणाच्या तारखेपासून एका वर्षाच्या आत विक्री पूर्ण झाल्याची मान्यता मिळवण्याची अपेक्षा असावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.","translation":"योजनेत महत्त्वपूर्ण बदल होण्याची किंवा योजना मागे घेण्याची शक्यता नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In the given case, the draft agreements and correspondence with investment bankers are not specific enough to fit in the points above to prove that the criteria for held for sale was met at that date.","translation":"दिलेल्या प्रकरणात, मसुदे करार आणि गुंतवणूक बँकांशी झालेला पत्रव्यवहार, विक्रीसाठी-धारण निकष त्या तारखेला पूर्ण झाले हे सिद्ध करण्यासाठी वरील मुद्द्यांमध्ये बसण्यासाठी पुरेसा विशिष्ट नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The shareholders had authorized for a year from 1 st November 20X1. There is no evidence that this authorization extended beyond 1 st November 20X2.","translation":"भागधारकांनी 1 नोव्हेंबर 20X1 पासून एका वर्षासाठी अधिकृत केले होते. असा कोणताही पुरावा नाही की हे अधिकार 1 नोव्हेंबर 20X2 च्या पलीकडे वाढवले गेले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Based on the information provided in the given case, it appears that Kanchenjunga Ltd. should not be classified by Everest Ltd. as a subsidiary held for sale.","translation":"दिलेल्या प्रकरणातील माहितीवर आधारित, असे दिसते की एव्हरेस्ट लिमिटेडने कांचनगंगा लिमिटेडचे विक्रीसाठी-धारण उपकंपनी म्हणून वर्गीकरण करू नये.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Instead, the results of the subsidiary should be reported as a continuing operation in the financial statements for the year ending 31 st March 20X2 and 31 st March 20X3.","translation":"त्याऐवजी, उपकंपनीचे निकाल 31 मार्च 20X2 आणि 31 मार्च 20X3 रोजी संपलेल्या वर्षासाठी आर्थिक विवरणांमध्ये चालू क्रिया म्हणून दर्शविले जावेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's financial statements were prepared on a going concern basis.","translation":"कंपनीची आर्थिक विवरणे चालू व्यवसाय गृहितकावर आधारित तयार करण्यात आली होती.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Management assessed the entity's ability to continue as a going concern.","translation":"व्यवस्थापनाने संस्थेची चालू व्यवसाय म्हणून सुरू राहण्याची क्षमता तपासली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Material uncertainties related to the company's future were disclosed in the notes.","translation":"कंपनीच्या भविष्याशी संबंधित महत्त्वपूर्ण अनिश्चितता नोट्समध्ये उघड करण्यात आल्या.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The government's tariff policies could impact the company's profitability.","translation":"सरकारच्या शुल्क धोरणांचा कंपनीच्या नफ्यावर परिणाम होऊ शकतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The financial statements were prepared on the accrual basis of accounting.","translation":"आर्थिक विवरणे उपार्जित लेखा तत्त्वावर तयार केली गेली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Material items are presented separately in the financial statements.","translation":"महत्त्वाचे आयटम आर्थिक विवरणपत्रात स्वतंत्रपणे सादर केले जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company does not offset assets and liabilities in its financial statements.","translation":"कंपनी तिच्या आर्थिक विवरणपत्रात मालमत्ता आणि दायित्वे कमी करत नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Revenue is recognized based on the amount the entity expects to receive.","translation":"संस्थेला मिळण्याची अपेक्षा असलेल्या रकमेवर आधारित महसूल ओळखला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Gains and losses on disposal of assets are presented on a net basis.","translation":"मालमत्तेच्या विल्हेवाटीवरील नफा आणि तोटा निव्वळ आधारावर सादर केला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company presents financial statements at least annually.","translation":"कंपनी किमान वार्षिक आर्थिक विवरणे सादर करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The reporting period was changed to align with the parent company.","translation":"अहवाल देण्याचा कालावधी मूळ कंपनीशी जुळवून घेण्यासाठी बदलण्यात आला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Comparative information is presented for the preceding period.","translation":"मागील कालावधीसाठी तुलनात्मक माहिती सादर केली जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Changes in accounting policy require retrospective restatement.","translation":"लेखा धोरणातील बदलांसाठी भूतकाळातील विवरणांमध्ये सुधारणा आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The financial statements are clearly identified and distinguished.","translation":"आर्थिक विवरणे स्पष्टपणे ओळखली जातात आणि वेगळी केली जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The balance sheet includes line items for property, plant, and equipment.","translation":"ताळेबंदा मध्ये मालमत्ता, संयंत्र आणि उपकरणांसाठी ओळीतील बाबी समाविष्ट आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company classifies assets as current or non-current.","translation":"कंपनी मालमत्तेचे वर्गीकरण चालू किंवा गैर-चालू म्हणून करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"An asset is classified as current if it is expected to be realized within twelve months.","translation":"एखादी मालमत्ता बारा महिन्यांच्या आत वसूल होण्याची अपेक्षा असल्यास, ती चालू मालमत्ता म्हणून वर्गीकृत केली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The operating cycle is the time between acquiring assets and realizing cash.","translation":"कार्यरत चक्र मालमत्ता मिळवण्यापासून रोख रक्कम मिळवण्यापर्यंतचा कालावधी आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Inventories are part of the normal operating cycle.","translation":"वस्तू आणि माल (इन्व्हेंटरी) सामान्य ऑपरेटिंग सायकलचा भाग आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Financial institutions may present assets and liabilities in order of liquidity.","translation":"आर्थिक संस्था मालमत्ता आणि दायित्वे रोख स्वरूपात सादर करू शकतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements must accurately reflect its assets and liabilities.","translation":"कंपनीच्या आर्थिक विवरणांमध्ये तिची मालमत्ता आणि देयता अचूकपणे दर्शविल्या पाहिजेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Current assets are expected to be realized within the entity's normal operating cycle.","translation":"चालू मालमत्ता संस्थेच्या सामान्य ऑपरेटिंग सायकलमध्ये वसूल होण्याची अपेक्षा आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Non-current assets include property, plant, and equipment.","translation":"गैर-चालू मालमत्तेमध्ये मालमत्ता, संयंत्र आणि उपकरणे (पीपीई) यांचा समावेश होतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The operating cycle is the time between the acquisition of materials and their realization in cash or cash equivalents.","translation":"ऑपरेटिंग सायकल म्हणजे सामग्री खरेदी करणे आणि रोख किंवा रोख समतुल्य मध्ये रूपांतरित होणे यामधील कालावधी.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Trade receivables are often classified as current assets.","translation":"व्यापारी प्राप्य अनेकदा चालू मालमत्ता म्हणून वर्गीकृत केले जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's inventory turnover ratio is an important metric.","translation":"कंपनीचे इन्व्हेंटरी टर्नओव्हर प्रमाण हे एक महत्त्वाचे मापदंड आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Deferred tax assets and liabilities are classified as non-current.","translation":"विलंबित कर मालमत्ता आणि देयता गैर-चालू म्हणून वर्गीकृत केल्या जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The balance sheet provides a snapshot of the company's financial position.","translation":"ताळेबंद कंपनीच्या आर्थिक स्थितीचे विहंगावलोकन प्रदान करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"An entity must classify a liability as current if it expects to settle it in its normal operating cycle.","translation":"एखाद्या संस्थेने देयता चालू म्हणून वर्गीकृत करणे आवश्यक आहे, जर ती तिच्या सामान्य ऑपरेटिंग सायकलमध्ये सेटल करेल अशी अपेक्षा असेल तर.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's annual report includes detailed financial statements.","translation":"कंपनीच्या वार्षिक अहवालात विस्तृत आर्थिक विवरण समाविष्ट आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The classification of assets and liabilities depends on the entity's operating cycle.","translation":"मालमत्ता आणि देयतांचे वर्गीकरण संस्थेच्या ऑपरेटिंग सायकलवर अवलंबून असते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company has a significant investment in corporate bonds.","translation":"कंपनीने कॉर्पोरेट बाँडमध्ये महत्त्वपूर्ण गुंतवणूक केली आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Accrued interest is presented as a current asset.","translation":"उपार्जित व्याज चालू मालमत्ता म्हणून सादर केले जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The principal is repayable in annual installments.","translation":"मुद्दल वार्षिक हप्त्यांमध्ये परतफेड करता येते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The entity's normal operating cycle is not clearly identifiable.","translation":"संस्थेचे सामान्य ऑपरेटिंग सायकल स्पष्टपणे ओळखता येत नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Financial liabilities are classified as current or non-current based on their maturity date.","translation":"आर्थिक देयता त्यांच्या मुदत तारखे���ुसार चालू किंवा गैर-चालू म्हणून वर्गीकृत केल्या जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company has an unconditional right to defer settlement of the liability.","translation":"कंपनीला देयतेची परतफेड पुढे ढकलण्याचा बिनशर्त अधिकार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The loan is classified as non-current because of the refinancing agreement.","translation":"कर्जाचे पुनर्वित्त कराराच्या (refinancing agreement) ​​कारणास्तव गैर-चालू म्हणून वर्गीकरण केले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity breached a provision of the loan agreement.","translation":"संस्थेने कर्ज करारातील तरतुदीचे उल्लंघन केले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The lender agreed to provide a grace period.","translation":"कर्जदाराने सवलत कालावधी (grace period) ​​देण्यास सहमती दर्शविली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Other financial assets 2,856 2,093.","translation":"इतर आर्थिक मालमत्ता २,८५६ २,०९३.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total Current Assets (B) 1,38,474 1,29,837.","translation":"एकूण चालू मालमत्ता (B) १,३८,४७४ १,२९,८३७.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total Assets (A+B) 3,92,490 3,03,510.","translation":"एकूण मालमत्ता (A+B) ३,९२,४९० ३,०३,५१०.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Equity share capital 22,400 12,600.","translation":"इक्विटी शेअर भांडवल २२,४०० १२,६००.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total equity (C) 2,67,839 1,92,859.","translation":"एकूण इक्विटी (C) २,६७,८३९ १,९२,८५९.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Borrowings 41,455 35,565.","translation":"कर्ज ४१,४५५ ३५,५६५.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total non-current liabilities (D) 65,099 53,345.","translation":"एकूण बिगर-चालू देयता (D) ६५,०९९ ५३,३४५.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Trade payables (Other than micro enterprises and small enterprises) 38,011 28,977.","translation":"व्यापारी देय (सूक्ष्म आणि लहान उद्योगांव्यतिरिक्त) ३८,०११ २८,९७७.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Total current liabilities (E) 59,552 57,306.","translation":"एकूण चालू देयता (E) ५९,५५२ ५७,३०६.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total liabilities (F=D+E) 1,24,651 1,10,651.","translation":"एकूण देयता (F=D+E) १,२४,६५१ १,१०,६५१.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total equity and liabilities (C+F) 3,92,490 3,03,510.","translation":"एकूण इक्विटी आणि देयता (C+F) ३,९२,४९० ३,०३,५१०.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The statement of profit and loss shall present, in addition to the profit or loss and other comprehensive income sections.","translation":"नफा आणि तोटा तसेच इतर सर्वसमावेशक उत्पन्न विभागांव्यतिरिक्त, नफा आणि तोट्याचे विवरण सादर केले जाईल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity shall present (in case of consolidated statement of profit and loss) the following items as allocation of profit or loss and other comprehensive income for the period.","translation":"एकात्मिक नफा आणि तोटा विवरणाच्या बाबतीत, संस्थेने खालील बाबी नफा किंवा तोटा आणि कालावधीसाठी इतर सर्वसमावेशक उत्पन्नाचे वाटप म्हणून सादर कराव्यात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"In addition to items required by other Ind AS, the profit or loss section of the statement of profit and loss should include line items that present the following amounts for the period.","translation":"इतर इंड एएस (Ind AS) द्वारे आवश्यक असलेल्या बाबींव्यतिरिक्त, नफा किंवा तोटा विभागामध्ये नफा आणि तोटा विवरणातील ओळी समाविष्ट कराव्यात, ज्या कालावधीसाठी खालील रक्कम दर्शवतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Revenue from operations 6, 33,124 4, 86,316.","translation":"कारवाईतून मिळणारे उत्पन्न ६, ३३,१२४ ४, ८६,३१६.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Profit / (loss) before exceptional items and tax 2,26,686 1,18,303.","translation":"अपवादात्मक बाबी आणि करांपूर्वीचा नफा / (तोटा) २,२६,६८६ १,१८,३०३.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Profit / (loss) for the year 2,18,015 1,14,575.","translation":"वर्षासाठी नफा / (तोटा) २,१८,०१५ १,१४,५७५.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Other comprehensive income to be reclassified to profit and loss in subsequent periods.","translation":"पुढील काळात नफा आणि तोट्यामध्ये पुन्हा वर्गीकृत करण्यासाठी इतर सर्वसमावेशक उत्पन्न.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity shall present a statement of changes in equity which includes all changes in equity.","translation":"संस्थेने इक्विटीमधील बदलांचे विवरण सादर करावे, ज्यामध्ये इक्विटीमधील सर्व बदल समाविष्ट आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Cash flow information provides users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows.","translation":"रोख प्रवाहाची माहिती वित्तीय विवरण वापरकर्त्यांना संस्थेची रोख आणि रोख समतुल्य निर्माण करण्याची क्षमता आणि त्या रोख प्रवाहांचा उपयोग करण्याच्या संस्थेच्या गरजांचे मूल्यांकन करण्यासाठी एक आधार प्रदान करते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Financial statements should present a true and fair view of the financial position, financial performance and cash flows of an entity.","translation":"आर्थिक विवरणपत्रांनी संस्थेची आर्थिक स्थिती, आर्थिक कामगिरी आणि रोख प्रवाह यांचे खरे आणि योग्य चित्र सादर केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The objective of financial statements is to provide information about the financial position, financial performance, and cash flows of an entity.","translation":"आर्थिक विवरणांचा उद्देश संस्थेची आर्थिक स्थिती, आर्थिक कामगिरी आणि रोख प्रवाह याबद्दल माहिती देणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Notes contain information in addition to that presented in the balance sheet, statement of profit and loss, and other financial statements.","translation":"टिप्पण्यांमध्ये ताळेबंदातील, नफा आणि तोटा विवरणातील आणि इतर आर्थिक विवरणांव्यतिरिक्त माहिती असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity cannot rectify inappropriate accounting policies either by disclosure of the accounting policies used or by notes or explanatory material.","translation":"संस्था अयोग्य लेखा धोरणे, वापरलेल्या लेखा धोरणांचे प्रकटीकरण किंवा न���ट्स किंवा स्पष्टीकरणात्मक सामग्रीद्वारे सुधारू शकत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Management is required to assess, at the time of preparing the financial statements, the entity's ability to continue as a going concern.","translation":"व्यवस्थापनाला आर्थिक विवरणपत्रे तयार करताना, संस्थेची चालू स्थिती टिकवून ठेवण्याची क्षमता तपासणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If management has significant doubt of the entity’s ability to continue as a going concern, the uncertainties should be disclosed.","translation":"जर व्यवस्थापनाला संस्थेची चालू स्थिती टिकवून ठेवण्याबद्दल महत्त्वपूर्ण शंका असेल, तर अनिश्चितता उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A complete set of financial statements comprises a balance sheet, a statement of profit and loss, and other related statements.","translation":"आर्थिक विवरणांच्या संपूर्ण संचामध्ये ताळेबंद, नफा आणि तोटा विवरण आणि इतर संबंधित विवरणे असतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Material information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions.","translation":"महत्त्वाची माहिती महत्त्वपूर्ण असते, जर ती वगळल्यास, चुकीची सादर केल्यास किंवा अस्पष्ट केल्यास निर्णयांवर परिणाम होण्याची वाजवी अपेक्षा असू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The application of Ind AS, with additional disclosure when necessary, is presumed to result in financial statements that present a true and fair view.","translation":"आवश्यकतेनुसार अतिरिक्त प्रकटीकरणासह, इंड एएसचा वापर आर्थिक विवरणे तयार करतो जे सत्य आणि योग्य दृश्य सादर करतात, असे मानले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Financial statements are prepared for users who have a reasonable knowledge of business and economic activities.","translation":"आर्थिक विवरणपत्रे अशा वापरकर्त्यांसाठी तयार केली जातात ज्यांना व्यवसाय आणि आर्थिक क्रियाकलापांचे वाजवी ज्ञान आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Going concern is a fundamental assumption in the preparation of financial statements.","translation":"चालू स्थिती (Going concern) हे आर्थिक विवरणपत्रे तयार करताना एक मूलभूत गृहीतक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall present a single statement of profit and loss, with profit or loss and other comprehensive income presented in two sections.","translation":"एका संस्थेने नफा आणि तोटा यांचे एकच विवरण सादर करावे, ज्यात नफा किंवा तोटा आणि इतर सर्वसमावेशक उत्पन्न दोन विभागांमध्ये दर्शविले जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"These standalone financial statements have been prepared in accordance with the Indian Accounting Standards.","translation":"हे स्वतंत्र आर्थिक विवरण भारतीय लेखा मानकांनुसार तयार केले गेले आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The objective of financial statements is to provide information useful for making economic decisions.","translation":"आर्थिक विवरणांचा उद्देश आर्थिक निर्णय घेण्यासाठी उपयुक्त माहिती प्रदान कर��े आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The notes provide narrative descriptions or disaggregation of items presented in those statements.","translation":"टिप्पण्या त्या विवरणांमध्ये सादर केलेल्या बाबींचे वर्णनात्मक वर्णन किंवा विभाजन प्रदान करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity is not required to present the related notes to the opening balance sheet as at the beginning of the preceding period.","translation":"एका संस्थेला मागील कालावधीच्या सुरुवातीला प्रारंभिक ताळेबंदावरील संबंधित नोट्स सादर करणे आवश्यक नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Comparative information for narrative and descriptive information shall be given if it is relevant for understanding the current period’s financial statements.","translation":"चालू वर्षातील आर्थिक विवरणे समजून घेण्यासाठी संबंधित असल्यास वर्णनात्मक माहितीसाठी तुलनात्मक माहिती दिली जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall present with equal prominence all of the financial statements in a complete set of financial statements.","translation":"एका संस्थेने आर्थिक विवरणांच्या संपूर्ण संचामध्ये सर्व आर्थिक विवरणे समान प्रमुखतेने सादर करावीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The sections shall be presented together, with the profit or loss section presented first followed directly by the other comprehensive income section.","translation":"हे विभाग एकत्र सादर केले जातील, नफा किंवा तोटा विभाग प्रथम सादर केला जाईल, त्यानंतर लगेचच इतर सर्वसमावेशक उत्पन्न विभाग सादर केला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Many entities also present reports and statements such as financial reviews by management, environmental reports, and value added statements that are outside the financial statements.","translation":"अनेक संस्था व्यवस्थापनाद्वारे आर्थिक आढावा, पर्यावरणीय अहवाल आणि मूल्यवर्धित विवरणे यासारखे अहवाल आणि विवरणे देखील सादर करतात जी आर्थिक विवरणांच्या बाहेर असतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's financial performance improved significantly this year.","translation":"यावर्षी कंपनीची आर्थिक कामगिरी लक्षणीयरीत्या सुधारली आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The board of directors approved a new capital allocation policy.","translation":"संचालक मंडळाने नवीन भांडवल वाटप धोरणाला मान्यता दिली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The gearing ratio is a key metric for assessing the company's financial health.","translation":"कंपनीच्या आर्थिक आरोग्याचे मूल्यांकन करण्यासाठी कर्ज-इक्विटी गुणोत्तर (गेअरिंग रेशो) एक महत्त्वाचे मापदंड आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Shareholders will receive dividends based on the company's profitability.","translation":"भागधारकांना कंपनीच्या नफ्यावर आधारित लाभांश (डिव्हिडंड) मिळतील.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's objective is to maintain a strong capital structure.","translation":"कंपनीचा उद्देश एक मजबूत भांडवली रचना (कॅपिटल स्ट्रक्चर) राखणे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Net debt is calculated by subtracting cash and cash equivalents from total debt.","translation":"एकूण कर्जातून रोख आणि रोख समतुल्य वजा करून निव्वळ कर्ज मोजले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements are prepared in accordance with Ind AS.","translation":"कंपनीची आर्थिक विवरणे इंड एएस (Ind AS) नुसार तयार केली जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The board reviewed and approved the revised capital allocation policy.","translation":"मंडळाने सुधारित भांडवल वाटप धोरणाचे पुनरावलोकन केले आणि त्याला मान्यता दिली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company aims to safeguard its ability to continue as a going concern.","translation":"कंपनीचा उद्देश चालू स्थितीत व्यवसाय सुरू ठेवण्याची क्षमता सुरक्षित करणे आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Breaches in meeting financial covenants could lead to immediate loan recalls.","translation":"आर्थिक करारांचे उल्लंघन झाल्यास त्वरित कर्ज परत बोलावले जाऊ शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's policy is to pay dividends of up to 50% of post-tax profits.","translation":"कंपनीचे धोरण करानंतरच्या नफ्याच्या 50% पर्यंत लाभांश देण्याचे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Free cash flow is defined as net cash provided by operating activities less capital expenditure.","translation":"मुक्त रोख प्रवाह (फ्री कॅश फ्लो) म्हणजे ऑपरेटिंग (कार्यरत) क्रियाकलापांद्वारे मिळालेली निव्वळ रोख रक्कम, त्यातून भांडवली खर्च वजा करून.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The group monitors capital using a gearing ratio.","translation":"गट कर्ज-इक्विटी गुणोत्तर वापरून भांडवलाचे निरीक्षण करतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company may issue new shares to adjust the capital structure.","translation":"भांडवली रचना समायोजित करण्यासाठी कंपनी नवीन शेअर्स जारी करू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's strategy is to maintain a gearing ratio within 20% to 40%.","translation":"कंपनीची रणनीती कर्ज-इक्विटी गुणोत्तर 20% ते 40% च्या दरम्यान राखण्याची आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The board has identified an amount to be paid out to shareholders.","translation":"मंडळाने भागधारकांना देय असलेली रक्कम निश्चित केली आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial year ends on March 31st.","translation":"कंपनीचे आर्थिक वर्ष 31 मार्च रोजी संपते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's objective is to reduce the cost of capital.","translation":"कंपनीचा उद्देश भांडवलाची किंमत कमी करणे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's capital management aims to meet financial covenants.","translation":"कंपनीचे भांडवल व्यवस्थापन आर्थिक करारांची पूर्तता करण्याचे उद्दिष्ट ठेवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial performance is closely monitored.","translation":"कंपनीच्या आर्थिक कामगिरीवर बारकाईने लक्ष ठेवले जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company had no transactions during the current year.","translation":"कंपनीने चालू वर्षात कोणतेही व्यवहार केले नाहीत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Inventory and debtors need to be classified according to Ind AS 1.","translation":"वस्तू आणि कर्जदारांचे वर्गीकरण इंड एएस १ नुसार करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The time lag between the purchase of inventory and its realization into cash is 19 months.","translation":"वस्तू खरेदी आणि रोख रकमेमध्ये रूपांतर होण्यास 19 महिन्यांचा विलंब लागतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Both inventory and the debtors would be classified as current if the entity expects to realize these assets in its normal operating cycle.","translation":"जर संस्थेला मालमत्ता तिच्या सामान्य ऑपरेटिंग चक्रात वसूल करणे अपेक्षित असेल, तर वस्तू आणि कर्जदार दोन्ही चालू म्हणून वर्गीकृत केले जातील.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The lender agreed to provide a grace period ending at least twelve months after the reporting period.","translation":"कर्जदाराने अहवाल कालावधीनंतर कमीतकमी बारा महिन्यांनी संपणाऱ्या सवलतीचा कालावधी देण्यास सहमती दर्शविली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The loan will be classified as current.","translation":"कर्जाचे वर्गीकरण चालू म्हणून केले जाईल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Ind AS 1 does not deal with the classification in case of expectation of breach.","translation":"इंड एएस १ मध्ये उल्लंघनाच्या अपेक्षेच्या स्थितीत वर्गीकरणाचा विचार नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Whether actual breach has taken place or not is to be assessed after the reporting date.","translation":"अहवाल दिनांकांनंतर वास्तविक उल्लंघन झाले आहे की नाही, याचे मूल्यांकन केले जाईल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The loan will retain its classification as non-current.","translation":"कर्ज त्याचे गैर-चालू वर्गीकरण कायम ठेवेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The lender agreed not to demand payment after the reporting date.","translation":"कर्जदाराने अहवाल दिल्यानंतर पैसे न मागण्याची सहमती दर्शविली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The liability should be classified as current.","translation":"देयता चालू म्हणून वर्गीकृत केली पाहिजे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Items impacting the Statement of Profit and Loss.","translation":"नफा आणि तोटा स्टेटमेंटवर परिणाम करणारे आयटम.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Gains and losses arising from translating the monetary assets in foreign currency.","translation":"परकीय चलनात मौद्रिक मालमत्तेचे भाषांतर करताना होणारे नफा आणि तोटा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Items impacting the other comprehensive income.","translation":"इतर सर्वसमावेशक उत्पन्नावर परिणाम करणारे आयटम.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Changes in revaluation surplus.","translation":"पुनर्मूल्यांकन अधिशेष बदल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"An entity shall make an explicit and unreserved statement of such compliance in the notes.","translation":"एका संस्थेने नोट्समध्ये अशा अनुपालनाचे स्पष्ट आणि बिनशर्त ��िधान केले पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity shall display the presentation currency prominently.","translation":"एका संस्थेने सादरीकरणाचे चलन ठळकपणे दर्शवावे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity shall present comparative information in respect of the preceding period.","translation":"एका संस्थेने मागील कालावधीच्या संदर्भात तुलनात्मक माहिती सादर करावी.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Interim financial reporting improves the ability of investors to understand an entity’s capacity.","translation":"अंतरिम आर्थिक अहवाल, गुंतवणूकदारांना संस्थेची क्षमता समजून घेण्यास मदत करतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The objective of this Standard is to prescribe the minimum content of an interim financial report.","translation":"या मानकाचा उद्देश अंतरिम आर्थिक अहवालाची किमान सामग्री निश्चित करणे आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's financial statements must reflect the most recent annual figures.","translation":"कंपनीच्या आर्थिक विवरणांमध्ये सर्वात अलीकडील वार्षिक आकडेवारी दर्शविणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Interim reporting should not affect the measurement of annual results.","translation":"अंतरिम अहवाल वार्षिक निकालांच्या मापनावर परिणाम करू नये.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Year-to-date measurements may involve changes in estimates.","translation":"वर्षाच्या सुरुवातीपासूनच्या मापनांमध्ये अंदाजात बदल होऊ शकतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Revenues received seasonally should not be anticipated.","translation":"मोसमी पद्धतीने मिळणारे उत्पन्न अपेक्षित धरू नये.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Seasonal revenues of retailers are recognized when they occur.","translation":" किरकोळ विक्रेत्यांचे हंगामी उत्पन्न ज्यावेळी येते, त्यावेळी ते ओळखले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Costs incurred unevenly during the year should be anticipated or deferred.","translation":"वर्षादरम्यान असमानपणे होणारे खर्च अपेक्षित किंवा पुढे ढकलले जावेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Interim financial reports require a greater use of estimation methods.","translation":"अंतरिम आर्थिक अहवालांमध्ये अंदाजित पद्धतींचा अधिक वापर आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Employer payroll taxes are recognized in interim periods using an estimated average rate.","translation":"मालकाचे वेतन कर अंदाजित सरासरी दराने अंतरिम काळात ओळखले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The cost of planned maintenance is not anticipated for interim reporting.","translation":"नियोजित देखभालीचा खर्च अंतरिम अहवालासाठी अपेक्षित धरला जात नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A provision is recognized when an entity has no realistic alternative.","translation":"जेव्हा संस्थेकडे दुसरा कोणताही पर्याय नसतो, तेव्हा तरतूद ओळखली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Year-end bonuses are anticipated if they are a legal obligation.","translation":"वर्षाखेरीस मिळणारे बोनस कायदेशीर बंधनकारक असतील, तर ते अपेक्षित धरले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Contingent lease payments can be an example of a legal obligation.","translation":"अनपेक्षित भाडेपट्ट्याचे (lease) पेमेंट कायदेशीर जबाबदारीचे उदाहरण असू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Intangible assets are defined and recognized the same way in interim periods.","translation":"अमूर्त मालमत्ता (Intangible assets) अंतरिम काळात त्याच पद्धतीने परिभाषित आणि ओळखल्या जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Accumulating compensated absences are carried forward.","translation":"संचित भरपाई रजा पुढे नेल्या जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Interim period income tax expense is accrued using the estimated average annual rate.","translation":"अंतरिम कालावधीतील आयकर खर्च अंदाजित सरासरी वार्षिक दराने जमा केला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Contractual price changes are anticipated in interim periods.","translation":"करारातील किंमतीतील बदल अंतरिम काळात अपेक्षित धरले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Depreciation is based only on assets owned during the interim period.","translation":"घसारा केवळ अंतरिम कालावधीत मालकीच्या मालमत्तेवर आधारित असतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Inventories are measured for interim financial reporting by the same principles as at financial year-end.","translation":"अंतरिम आर्थिक अहवालासाठी इन्व्हेंटरी (माल) वर्षाच्या शेवटी वापरल्या जाणाऱ्या तत्त्वांनुसार मोजली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Estimates are often used to measure inventories at interim dates.","translation":"अंतरिम तारखांना इन्व्हेंटरी मोजण्यासाठी अनेकदा अंदाजित आकडे वापरले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Foreign currency translation gains and losses are measured by the same principles.","translation":"परदेशी चलन रूपांतरण नफा आणि तोटा त्याच तत्त्वांनुसार मोजले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Cash balances at various banks should be included in the calculation.","translation":"विविध बँकांमधील रोख शिल्लकची गणना केली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Bank overdrafts are considered a part of cash management.","translation":"बँक ओव्हरड्राफ्ट रोख व्यवस्थापनाचा एक भाग मानले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The statement of cash flows classifies cash flows into operating, investing, and financing activities.","translation":"रोख प्रवाह विवरण रोख प्रवाहांचे वर्गीकरण ऑपरेटिंग, गुंतवणूक आणि वित्तपुरवठा क्रियाकलापांमध्ये करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cash receipts from the sale of goods are operating cash inflows.","translation":"वस्तूंच्या विक्रीतून मिळालेले रोख पैसे हे ऑपरेटिंग रोख आवक आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Payments to suppliers for goods and services are operating cash outflows.","translation":"वस्तू आणि सेवांसाठी पुरवठादारांना दिलेली देयके ऑपरेटिंग रोख जावक आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Cash flows from operating activities are derived from the principal revenue-producing activities.","translation":"ऑपरेटिंग क्रियाकलापांमधील रोख प्रवाह हे मुख्य महसूल-उत्पादक क्रियाकलापांमधून येतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Investing activities involve the acquisition and disposal of long-term assets.","translation":"गुंतवणूक क्रियाकलापांमध्ये दीर्घकालीन मालमत्तेची खरेदी आणि विक्री समाविष्ट असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financing activities result in changes in the size and composition of equity and borrowings.","translation":"वित्तपुरवठा क्रियाकलाप इक्विटी आणि कर्जाच्या आकारात आणि संरचनेत बदल घडवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Receipts from the sale of property, plant, and equipment are investing cash inflows.","translation":"मालमत्ता, प्लांट आणि उपकरणांच्या विक्रीतून मिळालेले पैसे हे गुंतवणुकीतील रोख आवक आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Payments to acquire property, plant, and equipment are investing cash outflows.","translation":"मालमत्ता, प्लांट आणि उपकरणे खरेदी करण्यासाठी दिलेली देयके गुंतवणुकीतील रोख जावक आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cash proceeds from issuing shares are financing cash inflows.","translation":"शेअर जारी करून मिळालेले रोख पैसे हे वित्तपुरवठ्यातील रोख आवक आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cash payments to acquire or redeem the entity’s shares are financing cash outflows.","translation":"कंपनीचे शेअर्स खरेदी करण्यासाठी किंवा परत खरेदी करण्यासाठी दिलेली रोख रक्कम वित्तपुरवठ्यातील रोख जावक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The direct method reports major classes of gross cash receipts and gross cash payments.","translation":"थेट पद्धत एकूण रोख पावत्या आणि एकूण रोख देयकांची प्रमुख वर्गवारी दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The indirect method adjusts profit or loss for non-cash transactions.","translation":"अप्रत्यक्ष पद्धत न-रोख व्यवहारांसाठी नफा किंवा तोटा समायोजित करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Depreciation is a non-cash expense.","translation":"घसारा हा एक न-रोख खर्च आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Changes in inventories affect operating cash flows.","translation":"वस्तूंच्या साठ्यातील बदल ऑपरेटिंग रोख प्रवाहावर परिणाम करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Trade receivables are considered in the calculation of cash from operations.","translation":"व्यवसाय प्राप्य रोख रकमेच्या गणनेत विचारात घेतले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The amount of cash flow from operating activities is a key indicator of the entity's performance.","translation":"ऑपरेटिंग क्रियाकलापांमधील रोख प्रवाहाची रक्कम ही संस्थेच्या कामगिरीचे एक महत्त्वाचे सूचक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A positive cash flow from operations indicates a healthy financial position.","translation":"ऑपरेटिंगमधून सकारात्मक रोख प्रवाह चांगल्या आर्थिक स्थितीचे द्योतक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entities are encouraged to report cash flows from operating activities using the direct method.","translation":"संस्थांना ऑपरेटिंग क्रियाकलापांमधील रोख प्रवाह थेट पद्धतीने दर्शविण्यास प्रोत्साहन दिले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The expenses incurred during an interim reporting period should be recognized in the same period.","translation":"अंतरिम अहवाल कालावधीत झालेले खर्च त्याच कालावधीत ओळखावेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Accordingly, ₹50,000 should be deducted from ₹20,00,000.","translation":"त्यानुसार, ₹50,000 हे ₹20,00,000 मधून वजा करावे लागतील.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Recognizing additional depreciation of ₹4,50,000 in the same quarter is correct.","translation":"एकाच तिमाहीत ₹4,50,000 ची अतिरिक्त घसारा ओळखणे योग्य आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Treatment of exceptional loss is not as per the principles of Ind AS 34.","translation":"असाधारण नुकसानीची नोंद इंड एएस 34 च्या तत्त्वांनुसार नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entire amount of ₹28,000 incurred during the third quarter should be recognized in the same quarter.","translation":"तिसऱ्या तिमाहीत झालेले ₹28,000 ची संपूर्ण रक्कम त्याच तिमाहीत ओळखावी.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Hence ₹14,000 which was deferred should be deducted from the profits of third quarter only.","translation":"म्हणून, पुढे ढकललेले ₹14,000 फक्त तिसऱ्या तिमाहीतील नफ्यातून वजा करावे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"As per Ind AS 34 the income and expense should be recognised when they are earned and incurred respectively.","translation":"इंड एएस 34 नुसार, उत्पन्न आणि खर्च अनुक्रमे कमावल्यावर आणि झाल्यावर ओळखले जावेत.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The costs should be anticipated or deferred only when it is appropriate.","translation":"खर्च फक्त तेव्हाच अपेक्षित किंवा पुढे ढकलले जावेत जेव्हा ते योग्य असतील.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Expenditures are uniform throughout all quarters.","translation":"सर्व तिमाहींमध्ये खर्च समान आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The correct net profits to be shown in Interim Financial Report of the third quarter shall be ₹14,36,000.","translation":"तिसऱ्या तिमाहीच्या अंतरिम वित्तीय अहवालात दर्शविलेला निव्वळ नफा ₹14,36,000 असेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 34 requires disclosure by way of an explanation of events and transactions.","translation":"इंड एएस 34 मध्ये घटना आणि व्यवहारांचे स्पष्टीकरण देण्याची आवश्यकता आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 34 prohibits reversal of impairment loss recognised in a previous interim period.","translation":"इंड एएस 34 मागील अंतरिम कालावधीत ओळखल्या गेलेल्या घट-नुकसानीच्या (impairment loss) उलट्या (reversal) होण्यास मनाई करते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Ind AS 34 states that it neither requires nor prohibits the inclusion of the parent’s separate statements.","translation":"इंड एएस 34 मध्ये असे नमूद केले आहे की, parent च्या स्वतंत्र विवरणांचा समावेश करणे आवश्यक नाही किंवा प्रतिबंधित नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Ind AS 34 additionally requires the information in respect of methods of computation followed.","translation":"इंड एएस 34 मध्ये, वापरलेल्या मोजणीच्या पद्धतींची माहिती देणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 34 requires furnishing of information on both contingent liabilities and contingent assets.","translation":"इंड एएस 34 मध्ये संभाव्य दायित्वे (liabilities) आणि संभाव्य मालमत्ता (assets) या दोन्हीवर माहिती देणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An interim financial report should not be described as complying with Ind AS unless it complies with all the requirements of Ind AS.","translation":"अंतरिम वित्तीय अहवालाचे वर्णन इंड एएस चे पालन करणारे म्हणून केले जाऊ नये जोपर्यंत ते इंड एएस च्या सर्व आवश्यकतांचे पालन करत नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The entity will present the following financial statements in its interim financial report.","translation":"संस्था तिच्या अंतरिम वित्तीय अहवालात खालील वित्तीय विवरणपत्रे सादर करेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Income tax expense is recognised in each interim period based on the best estimate.","translation":"उत्पन्न कर खर्च प्रत्येक अंतरिम कालावधीत सर्वोत्तम अंदाजानुसार ओळखला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The management’s contention that since the net income for the year will be zero no income tax expense shall be charged quarterly.","translation":"व्यवस्थापनाचा युक्तिवाद असा आहे की वर्षासाठी निव्वळ उत्पन्न शून्य असल्यामुळे, कोणताही आयकर खर्च तिमाहीत आकारला जाणार नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Loss should be recognised in the second quarter of the year.","translation":"नुकसान वर्षाच्या दुसऱ्या तिमाहीत ओळखले जावे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Currency exchange rates are not cash flows.","translation":"चलन विनिमय दर रोख प्रवाह नस्तात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The effect of exchange rate changes on cash is reported in the statement of cash flows.","translation":"चलन दरातील बदलांचा रोख रकमेवरील परिणाम रोख प्रवाह विवरणपत्रात दर्शविला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This amount is presented separately from operating, investing and financing activities.","translation":"ही रक्कम ऑपरेटिंग, गुंतवणूक आणि वित्तपुरवठा (फायनान्सिंग) क्रियाकलापांपासून वेगळी दर्शविली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The exchange differences arising from unsettled transactions relating to operating activities require no adjustment.","translation":"संचालन (ऑपरेटिंग) संबंधित नsettled व्यवहारातून उद्भवणारे विनिमय फरक कोणत्याही समायोजनाची आवश्यकता नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Entity A purchased goods from France for EUR 10,000.","translation":"कंपनी A ने फ्रान्समधून 10,000 EUR चे माल खरेदी केले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The exchange rate was 1 EUR = ` 70.","translation":"विनिमय दर 1 EUR = ` 70 होता.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"On 31st March, the exchange rate changed to 1 EUR = ` 65.","translation":"31 मार्च रोजी, विनिमय दर 1 EUR = ` 65 झाला.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This would mean an unrealised gain due to exchange fluctuation of ` 50,000.","translation":"याचा अर्थ विनिमय दरातील चढउतारामुळे ` 50,000 चा न मिळालेला नफा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cash flows from interest and dividends received and paid shall each be disclosed separately.","translation":"व्याज आणि लाभांशातून मिळालेले आणि दिलेले रोख प्रवाह स्वतंत्रपणे दर्शविले जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Interest paid is classified as cash flows from financing activities.","translation":"भरलेले व्याज हे वित्तपुरवठा (फायनान्सिंग) क्रियाकलापांमधून रोख प्रवाह म्हणून वर्गीकृत केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Interest and dividends received are cash flows from investing activities.","translation":"व्याज आणि लाभांश (डिव्हिडंड) हे गुंतवणुकीच्या (इन्व्हेस्टिंग) क्रियाकलापांमधून रोख प्रवाह आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A firm invests in a five-year bond of another company.","translation":"एका फर्मने दुसऱ्या कंपनीच्या पाच वर्षांच्या बाँडमध्ये गुंतवणूक केली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Cash flows arising from taxes on income shall be separately disclosed.","translation":"उत्पन्नावरील करातून उद्भवणारे रोख प्रवाह स्वतंत्रपणे दर्शविले जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Taxes paid are usually classified as cash flows from operating activities.","translation":"भरलेले कर सामान्यतः ऑपरेटिंग (संचालन) क्रियाकलापांमधून रोख प्रवाह म्हणून वर्गीकृत केले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When it is practicable to identify the tax cash flow with an individual transaction, the tax cash flow is classified as an investing or financing activity.","translation":"जेव्हा वैयक्तिक व्यवहारातून कर रोख प्रवाह ओळखणे शक्य होते, तेव्हा कर रोख प्रवाह गुंतवणूक किंवा वित्तपुरवठा (फायनान्सिंग) क्रियाकलाप म्हणून वर्गीकृत केला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"X Limited has paid an advance tax amounting to ` 5,30,000.","translation":"X लिमिटेडने ` 5,30,000 चा आगाऊ कर भरला आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The tax amount of ` 30,000 is specifically related with investing activities.","translation":"` 30,000 ची कर रक्कम विशेषत: गुंतवणूक क्रियाकलापांशी संबंधित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investor restricts its reporting in the statement of cash flows to the cash flows between itself and the investee.","translation":"गुंतवणूकदार रोख प्रवाह विवरणपत्रातील (स्टेटमेंट) अहवालन स्वतःमधील आणि ज्यामध्ये गुंतवणूक केली आहे, त्यांच्यामधील रोख प्रवाहापुरते मर्यादित ठेवतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The aggregate cash flows arising from obtaining or losing control of subsidiaries shall be presented separately.","translation":"उपकंपनीवर नियंत्रण मिळवणे किंवा गमावणे यातून उद्भवणारे एकत्रित रोख प्रवाह स्वतंत्रपणे सादर केले जातील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Investing and financing transactions that do not require the use of cash shall be excluded from a statement of cash flows.","translation":"गुंतवणूक आणि वित्तपुरवठ��� (फायनान्सिंग) व्यवहार ज्यामध्ये रोख रकमेची आवश्यकता नसते, ते रोख प्रवाह विवरणपत्रातून वगळले जातील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's current assets include cash and cash equivalents.","translation":"कंपनीच्या चालू मालमत्तेमध्ये रोख आणि रोख समतुल्य गोष्टींचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Trade receivables decreased during the year.","translation":"वर्षादरम्यान व्यापार प्राप्य कमी झाले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The cost of goods sold was a significant expense.","translation":"विक्री केलेल्या मालाची किंमत हा एक महत्त्वपूर्ण खर्च होता.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Revenue for the year was 12,380.","translation":"वर्षातील महसूल 12,380 होता.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company reported a gross profit of 2,520.","translation":"कंपनीने 2,520 चा सकल नफा दर्शवला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Operating expenses included various costs.","translation":"संचालन खर्चात विविध खर्च समाविष्ट होते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Interest expenses were a part of the financial costs.","translation":"व्याज खर्च हे आर्थिक खर्चाचा एक भाग होते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's profit before tax was 1,840.","translation":"कंपनीचा करपूर्व नफा 1,840 होता.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A Ltd. spent 30 Lac on renovating a building.","translation":"ए लिमिटेडने एका इमारतीच्या नूतनीकरणावर 30 लाख खर्च केले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A Ltd. acquired 100% shares in S Ltd.","translation":"ए लिमिटेडने एस लिमिटेडमध्ये 100% शेअर्स विकत घेतले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The fair value of assets acquired was determined.","translation":"अधिग्रहित मालमत्तेचे योग्य मूल्य निश्चित केले गेले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Property, plant, and equipment comprised various items.","translation":"मालमत्ता, संयंत्र आणि उपकरणे यामध्ये विविध वस्तूंचा समावेश होता.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Depreciation for the year was calculated.","translation":"वर्षासाठी घसारा मोजला गेला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A machine was constructed as a qualifying asset.","translation":"एक मशीन पात्र मालमत्ता म्हणून तयार केली गेली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Interest cost was charged to the profit and loss statement.","translation":"व्याज खर्च नफा आणि तोटा खात्यात आकारला गेला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The property, plant, and equipment were sold at 630 Lac.","translation":"मालमत्ता, संयंत्र आणि उपकरणे 630 लाख रुपयांना विकली गेली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A Ltd. purchased 30% interest in an Associate.","translation":"ए लिमिटेडने एका सहयोगी संस्थेत 30% हिस्सा खरेदी केला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Impairment tests were conducted on March 31st, 20X2.","translation":"31 मार्च 20X2 रोजी घट तपासणी (Impairment test) घेण्यात आली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The goodwill impairment loss was 265 Lac.","translation":"गुडविल घट (Impairment) मुळे झाले���े नुकसान 265 लाख होते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The consolidated statement of cash flows was prepared.","translation":"एकत्रित रोख प्रवाह विवरण तयार केले गेले.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The Institute of Chartered Accountants of India (ICAI) sets accounting standards.","translation":"इन्स्टिट्यूट ऑफ चार्टर्ड अकाउंटंट्स ऑफ इंडिया (ICAI) लेखा मानके निश्चित करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Ind AS 1 provides the foundation for financial statement presentation.","translation":"इंड एएस १ वित्तीय विवरण सादर करण्यासाठी आधारस्तंभ पुरवतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Disclosure of significant accounting policies is crucial.","translation":"महत्त्वाच्या लेखा धोरणांचे प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accounting policies, estimates, and error corrections play a major role.","translation":"लेखा धोरणे, अंदाज आणि त्रुटी सुधारणा महत्त्वाची भूमिका बजावतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity cannot rectify inappropriate accounting policies by mere disclosure.","translation":"केवळ प्रकटीकरणाद्वारे एखादी संस्था अयोग्य लेखा धोरणे सुधारू शकत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Changes in accounting policies require due diligence.","translation":"लेखा धोरणांमधील बदलांसाठी योग्य विचार करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A third balance sheet may be required for retrospective application.","translation":"भूतलक्षी अनुप्रयोगासाठी तिसरे ताळेबंद आवश्यक असू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 1 provides detailed guidance on disclosure.","translation":"इंड एएस १ प्रकटीकरणावर विस्तृत मार्गदर्शन प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The objective is to prescribe criteria for selecting and changing accounting policies.","translation":"लेखा धोरणे निवडण्यासाठी आणि बदलण्यासाठी निकष निश्चित करणे हे उद्दिष्ट आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Entities must disclose significant accounting policies.","translation":"संस्थांनी महत्त्वपूर्ण लेखा धोरणे उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The usefulness of disclosure is emphasized.","translation":"प्रकटीकरणाच्या उपयुक्ततेवर जोर दिला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 8 provides criteria for decision-making.","translation":"इंड एएस ८ निर्णय घेण्यासाठी निकष प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Changes in business circumstances may necessitate policy changes.","translation":"व्यवसायाच्या परिस्थितीत बदल धोरणांमध्ये बदल घडवू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accounting for changes in accounting policies is prescribed.","translation":"लेखा धोरणांमधील बदलांचे लेखांकन निर्धारित केले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Changes in accounting estimates also need to be addressed.","translation":"लेखाविषयक अंदाजामधील बदलांवरही विचार करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Errors in financial statements are inevitable.","translation":"आर्थिक विवरणांमध्ये त्रु���ी येणे अपरिहार्य आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Corrections of errors must provide a true and fair view.","translation":"त्रुटींच्या सुधारणांमुळे सत्य आणि योग्य चित्र दिसले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard enhances comparability of financial statements.","translation":"हे मानक आर्थिक विवरणांची तुलनाक्षमता वाढवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This standard applies to selecting and applying accounting policies.","translation":"हे मानक लेखा धोरणे निवडणे आणि लागू करणे यावर लागू होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Tax effects are dealt with in Ind AS 12.","translation":"कर (टॅक्स) परिणाम इंड एएस १२ मध्ये हाताळले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company changed its accounting policy from revaluation model to cost model.","translation":"कंपनीने तिची लेखा धोरणे पुनर्मूल्यांकन मॉडेलमधून खर्च मॉडेलमध्ये बदलली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Such a change is not expected to be frequent.","translation":"असा बदल वारंवार होण्याची शक्यता नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity shall disclose the nature of the change in accounting policy.","translation":"संस्थेने लेखा धोरणातील बदलाचे स्वरूप उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When a voluntary change in accounting policy has an effect on the current period, an entity shall disclose the reasons.","translation":"लेखा धोरणात स्वेच्छेने बदल झाल्यास आणि त्याचा चालू कालावधीवर परिणाम झाल्यास, संस्थेने त्याची कारणे उघड करावी लागतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Financial statements of subsequent periods need not repeat these disclosures.","translation":"पुढील कालावधीतील आर्थिक विवरणपत्रांमध्ये हे प्रकटीकरण पुन्हा देण्याची आवश्यकता नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity shall disclose this fact if it has not applied a new Ind AS that has been issued but is not yet effective.","translation":"जर एखाद्या संस्थेने नवीन इंड एएस (Ind AS) लागू केले नसेल, जे जारी केले गेले आहे, परंतु अजून अंमलात आलेले नाही, तर संस्थेने हे तथ्य उघड करावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity considers disclosing the title of the new Ind AS.","translation":"संस्था नवीन इंड एएसचे शीर्षक उघड करण्याचा विचार करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An accounting policy may require items in financial statements to be measured in a way that involves measurement uncertainty.","translation":"लेखा धोरणानुसार, आर्थिक विवरणातील बाबी मोजण्यासाठी मोजमाप अनिश्चितता आवश्यक असू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Examples of accounting estimates include a loss allowance for expected credit losses.","translation":"लेखा अंदाजे केलेल्या मूल्यांकनामध्ये अपेक्षित क्रेडिट नुकसानीसाठी नुकसान भत्ता समाविष्ट आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The use of reasonable estimates is an essential part of the preparation of financial statements.","translation":"वाजवी अंदाजित मूल्यांचा वापर आर्थिक विवरणपत्रे तयार करण्याचा एक आवश्यक भाग आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A change in an accounting estimate does not relate to prior periods.","translation":"लेखा अंदाजित मूल्यामध्ये झालेला बदल मागील कालावधीशी संबंधित नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A change in the measurement basis applied is a change in an accounting policy.","translation":"लागू केलेल्या मोजमापाच्या आधारात बदल करणे, हे लेखा धोरणातील बदल आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A change in cost formula is a change in accounting policy.","translation":"खर्च सूत्र बदलणे हे लेखा धोरणातील बदल आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The effect of change in an accounting estimate shall be recognised prospectively.","translation":"लेखा अंदाजित मूल्यामध्ये झालेल्या बदलाचा परिणाम भविष्यकाळात ओळखला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A change in the estimate of the amount of bad debts affects only the current period’s profit or loss.","translation":"थकबाकीच्या रकमेच्या अंदाजात बदल केवळ चालू वर्षाच्या नफा किंवा तोट्यावर परिणाम करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall disclose the nature and amount of a change in an accounting estimate.","translation":"एका संस्थेने लेखा अंदाजित मूल्यामध्ये झालेल्या बदलाचे स्वरूप आणि रक्कम उघड करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Prior period errors are omissions from, and misstatements in, the entity’s financial statements.","translation":"मागील कालावधीतील त्रुटी म्हणजे संस्थेच्या आर्थिक विवरणांमधील चुका आणि वगळणे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Errors can arise in respect of the recognition, measurement, presentation or disclosure of elements of financial statements.","translation":"आर्थिक विवरणांच्या घटकांच्या ओळखी, मोजमाप, सादरीकरण किंवा प्रकटीकरणामध्ये त्रुटी येऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Wrong calculations are few examples of mathematical errors.","translation":"चुकीची आकडेमोड ही गणितीय त्रुटींची काही उदाहरणे आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Financial statements do not comply with Ind AS if they contain material errors.","translation":"जर आर्थिक विवरणांमध्ये महत्त्वपूर्ण त्रुटी असतील, तर ती इंड एएसचे (Ind AS) पालन करत नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The new hotel outsources its entire management to an outside agency.","translation":"नवीन हॉटेल व्यवस्थापनाचे संपूर्ण काम बाहेरील संस्थेला सोपवते.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The selection and application of an accounting policy for this new hotel is not a change in accounting policy.","translation":"या नवीन हॉटेलसाठी लेखा धोरणाचे (अकाउंटिंग पॉलिसी) निवड आणि अंमलबजावणी करणे हे लेखा धोरणातील बदल नाही.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The way in which the new hotel is managed differs in substance from the way other existing hotels have been managed so far.","translation":"नवीन हॉटेलचे व्यवस्थापन ज्या पद्धतीने केले जाते, ते इतर विद्यमान हॉटेल्सच्या व्यवस्थापनापेक्षा वेगळे आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"An entity has classified as investment property, an owner-occupied property previously classified as part of property, plant and equipment.","translation":"एका संस्थेने गुंतवणूक मालमत्ता म्हणून वर्गीकृत केले आहे, जी मालकाने वापरलेली मालमत्ता यापूर्वी मालमत्ता, संयंत्र आणि उपकरणे (प्रॉपर्टी, प्लांट अँड इक्विपमेंट) चा भाग म्हणून वर्गीकृत केली होती.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"The initial application of a policy to revalue assets is a change in an accounting policy.","translation":" मालमत्तेचे पुनर्मूल्यांकन (रीव्हॅल्यू) करण्यासाठी धोरणाची सुरुवातीची अंमलबजावणी करणे, हे लेखा धोरणातील बदल आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"A change in depreciation method should be accounted for as a change in accounting estimate.","translation":"घसारा (डेप्रिसिएशन) पद्धतीतील बदल, लेखा अंदाजित बदलाप्रमाणे मानला जावा.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"Can an entity voluntarily change one or more of its accounting policies?","translation":"एखादी संस्था स्वेच्छेने तिच्या लेखा धोरणांपैकी एक किंवा अधिक धोरणे बदलू शकते का?","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"A change in an accounting policy can be made only if the change is required or permitted by Ind AS 8.","translation":"लेखा धोरणातील बदल केवळ तेव्हाच करता येतो जेव्हा तो इंड एएस ८ (Ind AS 8) द्वारे आवश्यक किंवा परवानगी दिलेला असतो.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The users of financial statements need to be able to compare the financial statements of an entity over time.","translation":"आर्थिक विवरणांचा वापरकर्त्यांना संस्थेची आर्थिक विवरणे वेळेनुसार तुलना करता येणे आवश्यक आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"Therefore, the same accounting policies are applied within each period and from one period to the next.","translation":"म्हणून, प्रत्येक कालावधीत आणि एका कालावधीतून दुसऱ्या कालावधीत समान लेखा धोरणे लागू केली जातात.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"Whether a changed accounting policy results in reliable and more relevant financial information is a matter of assessment.","translation":"बदललेले लेखा धोरण विश्वसनीय आणि अधिक संबंधित आर्थिक माहिती निर्माण करते की नाही, हे मूल्यमापनावर अवलंबून असते.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"Entity ABC acquired a building for its administrative purposes.","translation":"संस्था एबीसीने तिच्या प्रशासकीय कारणांसाठी एक इमारत खरेदी केली.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"Following the change in the usage of the building, Entity ABC reclassified it from PPE to investment property.","translation":"इमारतीच्या वापरामध्ये बदल झाल्यानंतर, संस्थेने (एबीसी) तिचे वर्गीकरण पीपीई (PPE) मधून गुंतवणूक मालमत्तेमध्ये केले.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"As per Ind AS 16, ‘property, plant and equipment’ are tangible items.","translation":"इंड एएस १६ (Ind AS 16) नुसार, ‘मालमत्ता, संयंत्र आणि उपकरणे’ ह्या मूर्त (टँजिबल) बाबी आहेत.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"Whether a building is an item of property, plant and equipment or an investment property for an entity depends on the purpose for which it is held.","translation":"एखादी इमारत मालमत्ता, संयंत्र आणि उपकरणे आहे की गुंतवणूक मालमत्ता, हे संस्थेने ती कोणत्या कारणांसाठी धारण केली आहे यावर अवलंबून असते.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"A change in functional currency of an entity does not represent a change in accounting policy.","translation":"एका संस्थेच्या कार्यात्मक चलनातील बदल, लेखा धोरणातील बदल दर्शवत नाही.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"Ind AS 21 requires that when there is a change in an entity’s functional currency, the entity shall apply the translation procedures.","translation":"इंड एएस २१ (Ind AS 21) नुसार, जेव्हा एखाद्या संस्थेच्या कार्यात्मक चलनात बदल होतो, तेव्हा संस्थेने भाषांतरण (ट्रान्सलेशन) प्रक्रिया लागू करणे आवश्यक आहे.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"An entity shall account for a change in accounting policy resulting from the initial application of an Ind AS.","translation":"एखादी संस्था इंड एएस (Ind AS) च्या सुरुवातीच्या अनुप्रयोगामुळे (ॲप्लिकेशन) लेखा धोरणातील बदलाचे खाते तयार करेल.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"Early application of an Ind AS is not a voluntary change in accounting policy.","translation":"इंड एएस (Ind AS) चा लवकर वापर करणे, हे लेखा धोरणातील ऐच्छिक बदल नाही.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"When a change in accounting policy is applied retrospectively, the entity shall adjust the opening balance of each affected component of equity.","translation":"जेव्हा लेखा धोरणातील बदल भूतकाळात लागू केला जातो, तेव्हा संस्थेने प्रत्येक प्रभावित इक्विटी घटकाचा (इक्विटी कॉम्पोनंट) सुरुवातीचा शिल्लक (ओपनिंग बॅलन्स) समायोजित (अॅडजस्ट) केला पाहिजे.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"The company must restate its financial statements if there is a material error.","translation":"कंपनीने तिच्या आर्थिक विवरणांमध्ये महत्त्वपूर्ण त्रुटी असल्यास ती पुन्हा तयार करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A third balance sheet is required at the beginning of the preceding period.","translation":"मागील कालावधीच्या सुरुवातीला तिसरे ताळेबंद आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Corrections of errors are distinguished from changes in accounting estimates.","translation":"त्रुटींचे सुधारण लेखांकन अंदाजामधील बदलांपासून वेगळे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity shall disclose the nature of the prior period error.","translation":"संस्थेने मागील कालावधीतील त्रुटीची प्रकृति उघड करावी.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"It is impracticable to adjust comparative information for prior periods.","translation":"मागील कालावधीसाठी तुलनात्मक माहिती समायोजित करणे अव्यवहार्य आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Hindsight should not be used when correcting prior period errors.","translation":"मागील कालावधीतील त्रुटी दुरुस्त करताना दूरदृष्टीचा वापर करू नये.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Changes in accounting estimates are accounted for prospectively.","translation":"लेख��ंकन अंदाजामधील बदल भविष्यकालीन पद्धतीने विचारात घेतले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The standard deals with events after the reporting period.","translation":"हे मानक अहवालानंतरच्या घटनांशी संबंधित आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Events after the reporting period can be favorable or unfavorable.","translation":"अहवालानंतरच्या घटना अनुकूल किंवा प्रतिकूल असू शकतात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The financial statements are approved by the Board of Directors.","translation":"आर्थिक विवरणपत्रांना संचालक मंडळाची मान्यता आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Adjusting events require changes to the financial statements.","translation":"समायोजित घटनांमुळे आर्थिक विवरणांमध्ये बदल करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Non-adjusting events do not require changes, but may require disclosure.","translation":"न-समायोजित घटनांमध्ये बदल आवश्यक नाहीत, परंतु त्या उघड करणे आवश्यक असू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A major fire at a production plant after the reporting period is a non-adjusting event.","translation":"अहवालानंतर उत्पादन प्रकल्पात मोठी आग लागणे ही न-समायोजित घटना आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The standard requires disclosure of the date of approval of the financial statements.","translation":"मानक आर्थिक विवरणांच्या मान्यतेची तारीख उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity should not prepare financial statements on a going concern basis if events indicate it is not appropriate.","translation":"जर घटना दर्शवतात की ते योग्य नाही, तर संस्थेने चालू व्यवसाय आधारावर आर्थिक विवरण तयार करू नये.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Dividends declared after the reporting period are not recognized as a liability.","translation":"अहवालानंतर घोषित केलेले लाभांश दायित्व म्हणून ओळखले जात नाहीत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The measurement of a dividend payable is based on the amount declared.","translation":"देय लाभांशाचे मोजमाप घोषित रकमेवर आधारित आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Long-term loan arrangements may be affected by events after the reporting period.","translation":"दीर्घ-मुदतीचे कर्ज व्यवस्था अहवालानंतरच्या घटनांनी प्रभावित होऊ शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The objective is to prescribe when to adjust financial statements.","translation":"उद्देश्य आर्थिक विवरणे कधी समायोजित करावी हे निश्चित करणे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The scope includes accounting for and disclosure of events after the reporting period.","translation":"या व्याप्तीमध्ये अहवालानंतरच्या घटनांचे लेखांकन आणि प्रकटीकरण समाविष्ट आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements were approved by the board of directors on June 15th.","translation":"कंपनीच्या आर्थिक विवरणपत्रांना संचालक मंडळाने 15 जून रोजी मान्यता दिली.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Events occurring after the reporting period must be considered when finalizing financial reports.","translation":"आर्थिक अहवाल अंतिम करताना, अहवालानंतर घडलेल्या घटना विचारात घेणे आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Adjusting events provide evidence of conditions that existed at the end of the reporting period.","translation":"समायोजन घटना अहवाल कालावधीच्या शेवटी अस्तित्वात असलेल्या परिस्थितीचा पुरावा देतात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Non-adjusting events do not require changes to the financial statements.","translation":"न-समायोजन घटनांमुळे आर्थिक विवरणपत्रांमध्ये बदल करण्याची आवश्यकता नाही.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The company had to adjust its financial statements due to a major fraud discovered after the reporting period.","translation":"अहवालानंतर उघडकीस आलेल्या मोठ्या फसवणुकीमुळे कंपनीला तिची आर्थिक विवरणपत्रे समायोजित करावी लागली.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The board reviewed and approved the financial statements.","translation":"मंडळाने आर्थिक विवरणपत्रांचे पुनरावलोकन केले आणि त्यांना मान्यता दिली.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Shareholders approved the financial statements in the annual general meeting.","translation":"भागधारकांनी वार्षिक सर्वसाधारण सभेत आर्थिक विवरणपत्रांना मान्यता दिली.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The standard provides guidance on events after the reporting period.","translation":"मानक अहवालानंतरच्या घटनांवर मार्गदर्शन प्रदान करते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company's financial performance was strong this year.","translation":"यावर्षी कंपनीची आर्थिक कामगिरी चांगली होती.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The auditor's report confirmed the accuracy of the financial statements.","translation":"लेखा परीक्षकांच्या अहवालाने आर्थिक विवरणपत्रांच्या अचूकतेची पुष्टी केली.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company is required to disclose material non-adjusting events.","translation":"कंपनीला महत्त्वपूर्ण न-समायोजन घटना उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The management approved the financial statements for issue to the supervisory board.","translation":"व्यवस्थापनाने पर्यवेक्षी मंडळाला जारी करण्यासाठी आर्थिक विवरणपत्रांना मान्यता दिली.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The financial statements were filed with a regulatory body.","translation":"आर्थिक विवरणपत्रे नियामक संस्थेकडे दाखल करण्यात आली.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The company's financial position improved significantly.","translation":"कंपनीची आर्थिक स्थिती लक्षणीयरीत्या सुधारली.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The events after the reporting period included a major lawsuit.","translation":"अहवालानंतरच्या घटनांमध्ये एक मोठा खटला समाविष्ट होता.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company's debt levels are a concern for investors.","translation":"कंपनीच्या कर्जाची पातळी गुंतवणूकदारांसाठी चिंतेची बाब आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company's revenue increased by 15% this quarter.","translation":"या तिमाहीत कंपनीच्या महसुलात 15% वाढ झाली.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The company's net profit margin is healthy.","translation":"कंपनीचा निव्वळ नफा चांगला आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The company's financial statements are prepared in accordance with accounting standards.","translation":"कंपनीची आर्थिक विवरणपत्रे लेखा मानकांनुसार तयार केली जातात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company's financial performance is closely monitored by analysts.","translation":"विश्लेषकांद्वारे कंपनीच्या आर्थिक कामगिरीवर बारकाईने लक्ष ठेवले जाते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The financial statements were approved by the Board of Directors on April 30th.","translation":"आर्थिक विवरण 30 एप्रिल रोजी संचालक मंडळाने मंजूर केले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"ABC Ltd. had a debt-equity ratio exceeding 2:1 on March 31st, 20X6.","translation":"एबीसी लिमिटेडचे 31 मार्च 20X6 रोजी कर्ज-इक्विटी गुणोत्तर 2:1 पेक्षा जास्त होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"PQR Ltd. decided to demand immediate redemption of debentures due to the breach of the debt-equity ratio condition.","translation":"कर्ज-इक्विटी गुणोत्तर नियमांचे उल्लंघन झाल्यामुळे, पीक्यूआर लिमिटेडने त्वरित डिबेंचर परत मागण्याचा निर्णय घेतला.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The agreement stated that PQR Ltd. would not demand immediate payment.","translation":"करारानुसार, पीक्यूआर लिमिटेड त्वरित पैसे मागणार नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"This subsequent event did not affect the condition existing at the balance sheet date.","translation":"या पुढील घटनेचा ताळेबंदाच्या तारखेला असलेल्या स्थितीवर परिणाम झाला नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements are not prepared on a going concern basis.","translation":"कंपनीची आर्थिक विवरणे चालू व्यवसाय गृहितकावर आधारित नाहीत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Management intends to liquidate the entity after the reporting period.","translation":"व्यवस्थापनाचा अहवालानंतर संस्थेचे लिक्विडेशन करण्याचा विचार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Deterioration in operating results may indicate the going concern assumption is no longer appropriate.","translation":"परिचालन निकालांमधील घट हे दर्शवू शकते की चालू व्यवसाय गृहीतक यापुढे योग्य नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company has no realistic alternative but to cease trading.","translation":"कंपनीकडे व्यापार बंद करण्याशिवाय दुसरा कोणताही पर्याय नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The financial statements must disclose material uncertainties.","translation":"आर्थिक विवरणामध्ये महत्त्वपूर्ण अनिश्चितता दर्शवणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A going concern company assumes inventories will be ready for sale.","translation":"एका चालू व्यवसाय कंपनीमध्ये, असा अंदाज आहे की तयार माल विक्रीसाठी तयार असेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Long-term liabilities will turn into short-term liabilities upon liquidation.","translation":"कंपनीचे लिक्विडेशन झाल्यास, दीर्घकालीन द��यता अल्प-मुदतीतील देयतांमध्ये बदलतील.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity should inform stakeholders if it plans to cease operations.","translation":"संस्थेने भागधारकांना कळवावे की व्यवसाय बंद करण्याचा विचार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The contract for publication of directories will expire on December 31st, 20X5.","translation":"निर्देशिका (directory) प्रकाशित करण्याचा करार 31 डिसेंबर 20X5 रोजी संपुष्टात येईल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company failed to secure any further contracts.","translation":"कंपनीला आणखी कोणतेही नवीन करार मिळवता आले नाहीत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The fire caused damage to the entire plant.","translation":"आगीमुळे संपूर्ण प्लांटचे नुकसान झाले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A recovery of 27,00,000 is expected from the insurance company.","translation":"विमा कंपनीकडून 27,00,000 ची वसुली अपेक्षित आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Dividends declared after the reporting period are not recognized as a liability.","translation":"अहवालानंतर घोषित केलेले लाभांश दायित्व म्हणून ओळखले जात नाहीत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The dividend will be accounted for in the year 20X2-20X3.","translation":"लाभांशाची गणना 20X2-20X3 या वर्षात केली जाईल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The date of approval of financial statements is important for users.","translation":"आर्थिक विवरण मंजूर होण्याची तारीख वापरकर्त्यांसाठी महत्त्वाची आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements must accurately reflect its assets and liabilities.","translation":"कंपनीच्या आर्थिक विवरणपत्रात तिची मालमत्ता आणि देयता अचूकपणे दर्शविल्या पाहिजेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Fair value is a market-based measurement, not an entity-specific measurement.","translation":"वाजवी मूल्य हे बाजार-आधारित मापन आहे, संस्थेशी संबंधित मापन नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The board of directors approved the final dividend for the financial year.","translation":"संचालक मंडळाने आर्थिक वर्षासाठी अंतिम लाभांशास मान्यता दिली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Subsequent events after the reporting period require careful consideration.","translation":"अहवालानंतर घडलेल्या घटनांचे काळजीपूर्वक परीक्षण करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company disclosed the fair value of the asset in the notes to the financial statements.","translation":"कंपनीने मालमत्तेचे वाजवी मूल्य वित्तीय विवरणपत्राच्या टीपमध्ये उघड केले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 10 provides guidance on events after the reporting period.","translation":"इंड एएस 10 अहवालानंतरच्या घटनांवर मार्गदर्शन प्रदान करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company is required to disclose the nature of the asset to be distributed.","translation":"कंपनीला वितरित करावयाच्या मालमत्तेचे स्वरूप उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The standard requires material non-adjusting events to be disclosed.","translation":"मानक महत्���्वपूर्ण, गैर-समायोजित घटना उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The financial statements were approved by the board of directors.","translation":"आर्थिक विवरणपत्रांना संचालक मंडळाने मान्यता दिली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's going concern assumption was no longer appropriate.","translation":"कंपनीची चालू स्थितीची धारणा यापुढे योग्य नव्हती.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The definition of fair value focuses on assets and liabilities.","translation":"वाजवी मूल्याची व्याख्या मालमत्ता आणि देयतेवर केंद्रित आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's subsidiary completed an acquisition.","translation":"कंपनीच्या उपकंपनीने अधिग्रहणाची पूर्तता केली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company declared a dividend to distribute a non-cash asset.","translation":"कंपनीने बिगर-रोख मालमत्ता वितरीत करण्यासाठी लाभांश घोषित केला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The carrying amount of the assets distributed was significant.","translation":"वितरित मालमत्तेची वहन रक्कम महत्त्वपूर्ण होती.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial year ended on March 31st.","translation":"कंपनीचे आर्थिक वर्ष 31 मार्च रोजी संपले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company is in a legal suit against the GST department.","translation":"कंपनी जीएसटी विभागाविरुद्ध कायदेशीर खटल्यात आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The arbitrator awarded the case in favor of the company.","translation":"मध्यस्थीने कंपनीच्या बाजूने निर्णय दिला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's inventory valuation was affected by market changes.","translation":"बाजारपेठेतील बदलांमुळे कंपनीच्या इन्व्हेंटरी मूल्यांकनावर परिणाम झाला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company took a large-sized civil construction contract.","translation":"कंपनीने मोठ्या आकाराचा नागरी बांधकाम करार घेतला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements must comply with Ind AS 10.","translation":"कंपनीच्या आर्थिक विवरणपत्रांनी इंड एएस 10 चे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The transaction price might not represent the fair value of an asset or a liability at initial recognition if the transaction is between related parties.","translation":"जर व्यवहार संबंधित पक्षांमध्ये असेल, तर व्यवहाराची किंमत सुरुवातीला मालमत्ता किंवा दायित्वाची वाजवी किंमत दर्शवू शकत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The market in which the transaction takes place is different from the principal market.","translation":"ज्या बाजारात व्यवहार होतो, तो मुख्य बाजारापेक्षा वेगळा आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity shall use valuation techniques that are appropriate in the circumstances.","translation":"एका संस्थेने अशा मूल्यांकन तंत्रांचा वापर करावा जे परिस्थितीनुसार योग्य असतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Quoted prices are indicative values of any business if it exchanges in an active market.","translation":"सक्रिय ���ाजारात देवाणघेवाण झाल्यास, उद्धृत किमती कोणत्याही व्यवसायाची निर्देशक मूल्ये असतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The income approach converts future amounts to a single current amount.","translation":"उत्पन्न दृष्टीकोन भविष्यातील रकमा एकाच वर्तमान रकमेमध्ये रूपांतरित करतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Investment 2 is a contractual right to receive ₹1,200 in 1 year and has a market price of ₹1,083.","translation":"गुंतवणूक २ मध्ये १ वर्षात ₹१,२०० मिळवण्याचा एक करार आहे आणि त्याची बाजारपेठ किंमत ₹१,०८३ आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Level 1 inputs are quoted prices in active markets for identical assets or liabilities.","translation":"लेव्हल १ इनपुटमध्ये समान मालमत्ता किंवा दायित्वासाठी सक्रिय बाजारातील उद्धृत किमती असतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A quoted price in an active market provides the most reliable evidence of fair value.","translation":"सक्रिय बाजारातील उद्धृत किंमत वाजवी मूल्याचा सर्वात विश्वसनीय पुरावा प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"In certain situations, a quoted price in an active market might not faithfully represent the fair value.","translation":"काही विशिष्ट परिस्थितीत, सक्रिय बाजारातील उद्धृत किंमत वाजवी मूल्याचे योग्य प्रतिनिधित्व करू शकत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Level 2 inputs are inputs other than quoted prices that are observable for the asset or liability.","translation":"लेव्हल २ इनपुटमध्ये उद्धृत किमतींव्यतिरिक्त असे इनपुट असतात जे मालमत्ता किंवा दायित्वासाठी दृश्यमान असतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the liability to each entity incorporates that entity’s credit standing.","translation":"प्रत्येक संस्थेसाठी दायित्वाची वाजवी किंमत त्या संस्थेची पत (credit) दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Level 3 inputs are unobservable inputs for the asset or liability.","translation":"लेव्हल ३ इनपुटमध्ये मालमत्ता किंवा दायित्वासाठी अदृश्य (unobservable) इनपुट असतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity shall disclose information that helps users of its financial statements assess the valuation techniques.","translation":"एका संस्थेने अशी माहिती उघड करावी जी तिच्या वित्तीय विवरणांच्या वापरकर्त्यांना मूल्यांकन तंत्रांचे मूल्यांकन करण्यास मदत करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The disclosure requirements can be summarized as per the below table.","translation":"प्रकटीकरण (disclosure) आवश्यकता खालील तक्त्यानुसार सारांशित केल्या जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company adopted a specific accounting policy with respect to measurement technique.","translation":"कंपनीने मापन तंत्रज्ञानाच्या संदर्भात एक विशिष्ट लेखा धोरण स्वीकारले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An asset is sold in 2 different active markets at different prices.","translation":"एक मालमत्ता २ वेगवेगळ्या सक्रिय बाजारात वेगवेगळ्या किमतीत विक���ी जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Company J acquires land in a business combination.","translation":"कंपनी जे व्यवसाय संयोजनात जमीन खरेदी करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The land is currently developed for industrial use as a factory site.","translation":"सध्या ही जमीन औद्योगिक वापरासाठी, कारखान्याच्या जागेसाठी विकसित केली आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The transaction price might not represent the fair value.","translation":"व्यवहाराची किंमत वाजवी मूल्य दर्शवू शकत नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Valuation techniques should maximize the use of observable inputs.","translation":"मूल्यांकन तंत्राने दृश्यमान (observable) इनपुटचा जास्तीत जास्त वापर करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Company J determines that the land currently used as a factory site could be developed as a residential site.","translation":"कंपनी जे ठरवते की सध्या फॅक्टरी साइट म्हणून वापरली जाणारी जमीन निवासी साइट म्हणून विकसित केली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine the highest and best use of the land.","translation":"जमिनीचा सर्वोच्च आणि सर्वोत्तम वापर निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"ABC Ltd. acquired 5% equity shares of XYZ Ltd. for ` 10 crores.","translation":"एबीसी लिमिटेडने झेडवायझेड लिमिटेडचे ५% इक्विटी शेअर्स ` १० कोटींना विकत घेतले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company is in process of preparing the financial statements.","translation":"कंपनी आर्थिक विवरणपत्रे तयार करण्याच्या प्रक्रियेत आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"What will be the fair value of ABC Ltd.’s investment?","translation":"एबीसी लिमिटेडच्या गुंतवणुकीची योग्य किंमत काय असेल?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"UK Ltd. is in the process of acquisition of shares of PT Ltd.","translation":"यूके लिमिटेड पीटी लिमिटेडचे शेअर्स अधिग्रहित करण्याच्या प्रक्रियेत आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine value per share of PT Ltd. as per Income Approach.","translation":"उत्पन्न दृष्टिकोनानुसार पीटी लिमिटेडच्या प्रति शेअरचे मूल्य निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"You are a senior consultant of your firm.","translation":"तुम्ही तुमच्या फर्मचे वरिष्ठ सल्लागार आहात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"You have determined the valuation of the company by two approaches.","translation":"तुम्ही कंपनीचे मूल्यांकन दोन दृष्टिकोन वापरून निश्चित केले आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine the Equity value of KK Ltd. as on the measurement date.","translation":"मापन दिनांकाला केके लिमिटेडचे इक्विटी मूल्य निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If Market A is the principal market for the asset.","translation":"जर बाजारपेठ ए मालमत्तेसाठी प्रमुख बाजारपेठ असेल तर.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Fair Value will be ` Price receivable 26.","translation":"योग्य मूल्य `प्राप्त होणारी किंमत २६ असेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The highest and best use of the land is determined by comparing the following.","translation":"जमिनीचा सर्वोच्च आणि सर्वोत्तम वापर खालील गोष्टींची तुलना करून निश्चित केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The value of the land as currently developed for industrial use.","translation":"औद्योगिक वापरासाठी सध्या विकसित केलेल्या जमिनीचे मूल्य.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determination of Enterprise Value of XYZ Ltd.","translation":"XYZ लिमिटेडचे एंटरप्राइज मूल्य निश्चित करणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"ABC Ltd.’s share based on percentage of holding.","translation":"एबीसी लिमिटेडचा हिस्सा, होल्डिंगच्या टक्केवारीवर आधारित.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine equity value of PT Ltd.","translation":"पीटी लिमिटेडचे इक्विटी मूल्य निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This Standard provides guidance for determining the cost of inventories.","translation":"हे मानक इन्व्हेंटरीची किंमत निश्चित करण्यासाठी मार्गदर्शन करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Inventories are assets held for sale in the ordinary course of business.","translation":"इन्व्हेंटरी मालमत्ता सामान्य व्यवसायाच्या प्रक्रियेत विक्रीसाठी ठेवल्या जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Net realisable value is the estimated selling price.","translation":"निव्वळ प्राप्य मूल्य म्हणजे अंदाजित विक्री किंमत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial statements must accurately reflect its inventory valuation methods.","translation":"कंपनीच्या आर्थिक विवरणपत्रांमध्ये तिच्या मालाच्या मूल्यांकनाच्या पद्धती अचूकपणे दर्शविल्या पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Inventory costs include purchase price, import duties, and other directly attributable costs.","translation":"वस्तूंच्या किमतीमध्ये खरेदी किंमत, आयात शुल्क आणि इतर थेटपणे संबंधित खर्च समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The cost of goods sold is calculated by considering the inventory valuation method used.","translation":"विक्री केलेल्या मालाची किंमत, वापरलेल्या मालाच्या मूल्यांकनाच्या पद्धतीचा विचार करून मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Net realizable value is the estimated selling price less the costs of completion and selling.","translation":"निव्वळ प्राप्य मूल्य म्हणजे अंदाजित विक्री किंमत वजा पूर्णत्वाची आणि विक्रीची किंमत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"FIFO (First-In, First-Out) assumes that the first goods purchased are the first ones sold.","translation":"FIFO (फर्स्ट-इन, फर्स्ट-आऊट) असे मानते की प्रथम खरेदी केलेले माल प्रथम विकले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The weighted average cost method calculates the average cost of all inventory items.","translation":"भारित सरासरी खर्च पद्धत सर्व वस्तूंच्या मालाची सरासरी किंमत मोजते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A company must use the same cost formula for all inventories of a similar nature.","translation":"एका कंपनीने समान स्वर���पाच्या सर्व मालासाठी समान खर्च सूत्र वापरावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Inventory should be measured at the lower of cost and net realizable value.","translation":"मालाची किंमत, खर्च आणि निव्वळ प्राप्य मूल्य यापैकी जी कमी असेल, त्यामध्ये मोजली जावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The retail method is often used to estimate inventory costs in the retail industry.","translation":" किरकोळ उद्योगात मालाची किंमत मोजण्यासाठी किरकोळ पद्धत वापरली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Standard cost method uses predetermined costs based on normal levels of materials and labor.","translation":"मानक खर्च पद्धत, सामग्री आणि श्रमाच्या सामान्य पातळीवर आधारित पूर्वनिर्धारित खर्च वापरते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The accountant needs to understand the inventory valuation principles.","translation":"लेखापालाला मालाच्या मूल्यांकनाचे सिद्धांत समजून घेणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Inventory management is crucial for financial reporting.","translation":"आर्थिक अहवालनासाठी मालाचे व्यवस्थापन महत्त्वाचे आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company's inventory is valued at cost.","translation":"कंपनीच्या मालाचे मूल्य खर्चानुसार केले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"What is the cost of the inventory?","translation":"मालाची किंमत काय आहे?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The inventory is not selling well.","translation":"माल चांगला विकला जात नाहीये.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"We need to calculate the cost of goods sold.","translation":"आपल्याला विक्री केलेल्या मालाची किंमत मोजण्याची आवश्यकता आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company uses the FIFO method.","translation":"कंपनी FIFO पद्धत वापरते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The inventory is obsolete and needs to be written down.","translation":"माल कालबाह्य झाला आहे आणि तो कमी करावा लागेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The auditor is reviewing the inventory records.","translation":"ऑडिटर मालाच्या नोंदीचे पुनरावलोकन करत आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The value of the closing inventory is important.","translation":"अखेरच्या मालाचे मूल्य महत्त्वाचे आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Ind AS 113 describes how to measure fair value, not what is being measured at fair value.","translation":"इंड एएस 113 हे दर्शवते की उचित मूल्य कसे मोजावे, काय मोजले जात आहे हे नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Other Ind AS specify whether a fair value measurement considers an individual asset or liability or a group of assets or liabilities.","translation":"इतर इंड एएस हे निर्दिष्ट करतात की उचित मूल्य मापन वैयक्तिक मालमत्ता किंवा दायित्व किंवा मालमत्ता किंवा दायित्वांच्या समूहाचा विचार करते की नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Whether the asset or liability is a stand-alone asset or liability, a group of assets, a group of liabilities or a group of assets and liabilities for recognition or disclosure purposes depends on its unit of account.","translation":"मालमत्ता किंवा दाय���त्व हे स्वतंत्र मालमत्ता किंवा दायित्व आहे की मालमत्तांचा समूह, दायित्वांचा समूह किंवा मान्यता किंवा प्रकटीकरणाच्या उद्देशाने मालमत्ता आणि दायित्वांचा समूह आहे, हे त्याच्या खात्याच्या एककावर अवलंबून असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The unit of account for the asset or liability shall be determined in accordance with the Ind AS that requires or permits the fair value measurement, except as provided in this Ind AS.","translation":"मालमत्ता किंवा दायित्वाचे खाते युनिट इंड एएस नुसार निश्चित केले जाईल, जे उचित मूल्य मापनाची आवश्यकता आहे किंवा परवानगी देते, या इंड एएस मध्ये प्रदान केल्यानुसार.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"This essentially defines the level of aggregation or disaggregation while calculating fair values of the assets/ liabilities.","translation":"हे मूलतः मालमत्ता/दायित्वांचे उचित मूल्य मोजताना एकत्रीकरण किंवा विभजनाची पातळी परिभाषित करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity having certain securities which are quoted at market and these are recognized at fair value in the balance sheet.","translation":"एका संस्थेकडे काही सिक्युरिटीज आहेत ज्या बाजारात उद्धृत केल्या जातात आणि त्या ताळेबंदातील उचित मूल्यावर ओळखल्या जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Quoted prices at individual level will be used in order to find fair values of these investments.","translation":"या गुंतवणुकीचे उचित मूल्य शोधण्यासाठी वैयक्तिक स्तरावर उद्धृत किमती वापरल्या जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In order to evaluate fair value of assets to identify impairment as per Ind AS 36, which requires to measure such fair value at CGU (cash generating unit) level , group of assets will be used to find fair values as per the requirement of such standard.","translation":"इंड एएस 36 नुसार घट ओळखून मालमत्तेचे उचित मूल्य मूल्यांकन करण्यासाठी, ज्यामध्ये सीजीयू (रोख निर्माण युनिट) स्तरावर असे उचित मूल्य मोजणे आवश्यक आहे, अशा मानकाची आवश्यकतानुसार उचित मूल्य शोधण्यासाठी मालमत्तांचा समूह वापरला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A fair value measurement assumes that the asset or liability is exchanged in an orderly transaction between market participants to sell the asset or transfer the liability at the measurement date under current market conditions.","translation":"उचित मूल्य मापन असे गृहीत धरते की मालमत्ता किंवा दायित्व मोजणीच्या तारखेला वर्तमान बाजारपेठेतील परिस्थितीत मालमत्ता विकण्यासाठी किंवा दायित्व हस्तांतरित करण्यासाठी बाजारपेठेतील सहभागींमध्ये व्यवस्थित व्यवहारात exchange केले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A fair value measurement assumes that the transaction to sell the asset or transfer the liability takes place either: (a) in the principal market for the asset or liability; or (b) in the absence of a principal market, in the most advantageous market for the asset or liability.","translation":"उचित मूल्य मापन असे गृहीत धरते की मालमत्ता विकण्याचा किंवा दायित्व हस्तांतरित करण्याचा व्यवहार एकतर होतो: (a) मालमत्ता किंवा दायित्वासाठी प्रमुख बाजारात; किंवा (b) प्रमुख बाजाराच्या अनुपस्थितीत, मालमत्ता किंवा दायित्वासाठी सर्वात फायदेशीर बाजारात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"There could be different principal markets for different reporting entities even if they belong to the same group.","translation":"वेगवेगळ्या रिपोर्टिंग संस्थांसाठी भिन्न प्रमुख बाजारपेठ असू शकतात, जरी त्या एकाच गटातील असल्या तरी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The principal market / most advantageous market would separately be evaluated for different assets / liabilities under the fair valuation requirements.","translation":"उचित मूल्यमापन आवश्यकतेनुसार विविध मालमत्ता / दायित्वांचे प्रमुख बाजार / सर्वात फायदेशीर बाजार स्वतंत्रपणे मूल्यांकन केले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Market which is normally the place in which the assets / liabilities are being transacted with highest volume and with high level of activities comparing with any other market available for similar transactions.","translation":"बाजारपेठ, जी सामान्यतः अशी जागा आहे जिथे मालमत्ता / दायित्व सर्वाधिक प्रमाणात व्यवहार करतात आणि तत्सम व्यवहारांसाठी उपलब्ध असलेल्या इतर कोणत्याही बाजाराच्या तुलनेत उच्च स्तरावरील क्रियाकलाप असतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If there is principal market, the price in the market must be used even if the prices in the other market are more advantageous.","translation":"जर प्रमुख बाजारपेठ असेल, तर इतर बाजारातील किमती अधिक फायदेशीर असल्या तरीही, बाजारातील किंमत वापरली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Because the principal market is the most liquid market for the asset or liability, that market will provide the most representative input for a fair value measurement.","translation":"कारण प्रमुख बाजारपेठ मालमत्ता किंवा दायित्वासाठी सर्वात तरल बाजारपेठ आहे, ती बाजारपेठ उचित मूल्य मापनासाठी सर्वात प्रतिनिधी इनपुट प्रदान करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Shares of a company which is listed at BSE and NYSE have different closing prices at the year end.","translation":"एका कंपनीचे समभाग जे बीएसई आणि एनवायएसई येथे सूचीबद्ध आहेत, त्यांची वर्षाच्या शेवटी वेगवेगळ्या किमती आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The price at BSE has greatest volume and activity whereas at NYSE it is less in terms of volume transacted in the period.","translation":"बीएसई मधील किंमत सर्वाधिक आहे आणि क्रियाकलाप जास्त आहे, तर एनवायएसईमध्ये या कालावधीत झालेल्या व्यवहाराच्या प्रमाणात ते कमी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Since BSE has got highest volume and significant level of activity comparing to other market although the closing price is higher at NYSE, the closing price at BSE would be taken.","translation":"बीएसईमध्ये इतर बाजारांच्या तुलनेत सर्वाधिक व्हॉल्यूम आणि महत्त्वपूर्ण क्रियाकलाप असल्याने, जरी एनवायएसईमध्ये बंद भाव ��ास्त असला तरी, बीएसईमधील बंद भाव विचारात घेतला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"This is the market which either maximizes the amount that would be received when an entity sells an asset or minimize the amount that is to be paid while transferring the liability.","translation":"हा असा बाजार आहे जो एकतर संस्थेने मालमत्ता विकल्यास मिळणारी रक्कम वाढवतो किंवा दायित्व हस्तांतरित करताना द्यायची असलेली रक्कम कमी करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In the absence of a principal market, this market is used for fair valuation of the assets / liabilities.","translation":"प्रमुख बाजाराच्या अनुपस्थितीत, मालमत्ता / दायित्वांचे उचित मूल्यमापन करण्यासाठी या बाजाराचा वापर केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial reports showed a significant increase in revenue.","translation":"कंपनीच्या आर्थिक अहवालात महसुलात मोठी वाढ दिसून आली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Inventory write-downs are a common practice in accounting to reflect the reduced value of assets.","translation":" मालमत्तेची घटलेली किंमत दर्शवण्यासाठी, लेखांकनात इन्व्हेंटरी राइट-डाउन (घट) करणे ही एक सामान्य पद्धत आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The net realisable value is calculated by subtracting the costs of completion and disposal from the estimated selling price.","translation":"अंदाजित विक्री किमतीतून पूर्णत्वाची आणि विल्हेवाटची किंमत वजा करून निव्वळ प्राप्य मूल्य (नेट रिअलायझेबल व्हॅल्यू) मोजले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Due to market fluctuations, the company had to write down the value of its inventory.","translation":"बाजारातील चढउतारामुळे, कंपनीला तिच्या इन्व्हेंटरीची किंमत कमी करावी लागली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The auditors reviewed the inventory valuation to ensure compliance with accounting standards.","translation":"लेखापरीक्षकांनी लेखा मानकांचे पालन सुनिश्चित करण्यासाठी इन्व्हेंटरी मूल्यांकनाची तपासणी केली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The cost of goods sold is a crucial metric for assessing a company's profitability.","translation":"विक्री केलेल्या मालाची किंमत (कॉस्ट ऑफ गुड्स सोल्ड) ही कंपनीच्या नफ्याचे मूल्यांकन करण्यासाठी एक महत्त्वपूर्ण मेट्रिक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements were prepared in accordance with generally accepted accounting principles.","translation":"कंपनीची आर्थिक विवरणे सर्वसामान्यपणे मान्य असलेल्या लेखा तत्त्वांनुसार तयार केली गेली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The inventory turnover ratio helps to assess how efficiently a company manages its inventory.","translation":"इन्व्हेंटरी टर्नओव्हर गुणोत्तर (गुणक) कंपनी तिच्या इन्व्हेंटरीचे व्यवस्थापन किती कार्यक्षमतेने करते, हे तपासण्यास मदत करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's management is working to improve its inventory control processes.","translation":"कंपनीचे व्यवस्थापन तिच्या इन्व��हेंटरी नियंत्रण प्रक्रियेत सुधारणा करण्यासाठी काम करत आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial performance was negatively impacted by the inventory write-down.","translation":"इन्व्हेंटरी राइट-डाउनमुळे कंपनीच्या आर्थिक कामगिरीवर नकारात्मक परिणाम झाला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company needs to carefully consider the net realisable value of its inventory.","translation":"कंपनीला तिच्या इन्व्हेंटरीच्या निव्वळ प्राप्य मूल्याचा (नेट रिअलायझेबल व्हॅल्यू) विचारपूर्वक विचार करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's inventory includes raw materials, work-in-progress, and finished goods.","translation":"कंपनीच्या इन्व्हेंटरीमध्ये कच्चा माल, अर्धवट तयार माल (वर्क-इन-प्रोग्रेस) आणि तयार माल (फिनिश्ड गुड्स) यांचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's accounting policies for inventory are clearly disclosed in the financial statements.","translation":"इन्व्हेंटरीसाठी कंपनीची लेखा धोरणे आर्थिक विवरणांमध्ये स्पष्टपणे दर्शविली आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's inventory is valued at the lower of cost or net realisable value.","translation":"कंपनीच्या इन्व्हेंटरीचे मूल्य खर्च किंवा निव्वळ प्राप्य मूल्य (नेट रिअलायझेबल व्हॅल्यू) यापैकी जे कमी असेल, त्यावर आधारित आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's management is implementing new inventory management software.","translation":"कंपनीचे व्यवस्थापन नवीन इन्व्हेंटरी व्यवस्थापन सॉफ्टवेअर लागू करत आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial results were presented to the shareholders at the annual general meeting.","translation":"कंपनीचे आर्थिक निकाल वार्षिक सर्वसाधारण सभेत भागधारकांना सादर करण्यात आले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's inventory levels are closely monitored to avoid stockouts and overstocking.","translation":"स्टॉकआउट (माल नसल्यास) आणि जास्त साठा टाळण्यासाठी कंपनीच्या इन्व्हेंटरी स्तरांचे बारकाईने निरीक्षण केले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial performance is heavily dependent on its ability to manage its inventory effectively.","translation":"कंपनीची आर्थिक कामगिरी तिच्या इन्व्हेंटरीचे प्रभावी व्यवस्थापन करण्याच्या क्षमतेवर मोठ्या प्रमाणात अवलंबून असते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's decision to write down inventory was based on a thorough analysis of market conditions and future sales projections.","translation":"इन्व्हेंटरी कमी करण्याचा कंपनीचा निर्णय, बाजारातील परिस्थिती आणि भविष्यातील विक्री अंदाजांच्या संपूर्ण विश्लेषणावर आधारित होता.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The complexities of inventory valuation require a deep understanding of accounting principles and market dynamics.","translation":"इन्व्हेंटरी मूल्यांकनाच्या गुंतागुंतीसाठी लेखा तत्त्वे आणि ब���जारातील गतिशीलता (डायनॅमिक्स) याबद्दल सखोल माहिती असणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company acquired new machinery.","translation":"कंपनीने नवीन यंत्रसामग्री खरेदी केली.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Interest expense was recognized on the outstanding balance.","translation":"थकबाकीवर व्याज खर्च नोंदवला गेला.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The financial statements must comply with accounting standards.","translation":"आर्थिक विवरण लेखा मानकांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Depreciation is calculated on a straight-line basis.","translation":"घसारा सरळ रेषीय पद्धतीने मोजला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the asset was determined by an independent appraiser.","translation":"एका स्वतंत्र मूल्यमापनकर्त्याने मालमत्तेचे योग्य मूल्य निश्चित केले.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The government provided grants for the project.","translation":"शासनाने प्रकल्पासाठी अनुदान दिले.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The company's profits increased significantly this year.","translation":"यावर्षी कंपनीचा नफा मोठ्या प्रमाणात वाढला.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The auditor reviewed the financial records.","translation":"लेखा परीक्षकाने आर्थिक नोंदी तपासल्या.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The exchange transaction lacked commercial substance.","translation":"विनिमय व्यवहारात व्यावसायिकता नव्हती.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The carrying amount of the asset was adjusted.","translation":" मालमत्तेची वहन किंमत समायोजित केली गेली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Revaluations are carried out regularly.","translation":"पुनर्मूल्यांकन नियमितपणे केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company is planning to expand its operations.","translation":"कंपनी तिच्या कामकाजाचा विस्तार करण्याची योजना आखत आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The financial year ends on March 31st.","translation":"आर्थिक वर्ष ३१ मार्च रोजी संपते.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The asset was derecognized from the balance sheet.","translation":" मालमत्तेला ताळेबंदातून वगळले.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The useful life of the asset was estimated to be ten years.","translation":" मालमत्तेचे उपयुक्त आयुष्य दहा वर्षे असल्याचा अंदाज आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's shares are listed on the stock exchange.","translation":"कंपनीचे शेअर्स शेअर बाजारात सूचीबद्ध आहेत.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The impact of taxes on income was considered.","translation":"उत्पन्नावर करांचा होणारा परिणाम विचारात घेतला गेला.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The revaluation surplus was transferred to retained earnings.","translation":"पुनर्मूल्यांकन अधिशेष राखून ठेवलेल्या कमाईमध्ये हस्तांतरित करण्यात आला.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity chose the cost model for its accounting policy.","translation":"संस्थेने तिच्या लेखा धोरणासाठी खर्च मॉडेल ���िवडले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The depreciation method was changed to reflect the revised pattern of economic benefits.","translation":"आर्थिक फायद्यांच्या सुधारित नमुन्याचे प्रतिबिंब देण्यासाठी घसारा पद्धतीत बदल करण्यात आला.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's inventory write-down of ₹2.5 million was recorded in the income statement.","translation":"कंपनीने ₹2.5 दशलक्षची मालमत्ता घसारा उत्पन्नाच्या विवरणामध्ये नोंदवला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"As per Ind AS 2, the net realisable value of inventory is assessed in each subsequent period.","translation":"इंड एएस 2 नुसार, मालमत्तेची निव्वळ वसूलीयोग्य किंमत प्रत्येक पुढील कालावधीत तपासली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If the net realisable value increases due to changed economic circumstances, the write-down is reversed.","translation":"बदललेल्या आर्थिक परिस्थितीमुळे निव्वळ वसूलीयोग्य किंमत वाढल्यास, घसारा उलट केला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Inventory is valued at the lower of cost and net realisable value.","translation":"मालमत्तेचे मूल्य, किंमत आणि निव्वळ वसूलीयोग्य किंमत यापैकी जे कमी असेल, त्यानुसार केले जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Fixed production overhead is allocated to units produced at a rate of ₹0.2 per hour.","translation":"निश्चित उत्पादन खर्च प्रति तास ₹0.2 दराने उत्पादित युनिट्समध्ये विभागला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Management should allocate variable overhead costs to units produced at a rate of ₹0.4 per hour.","translation":"व्यवस्थापनाने परिवर्तनीय (variable) ओव्हरहेड खर्च प्रति तास ₹0.4 दराने उत्पादित युनिट्समध्ये विभागले पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Closing inventory is calculated as opening inventory plus units produced minus units sold.","translation":"शेवटची मालमत्ता (closing inventory) काढण्यासाठी, सुरुवातीची मालमत्ता (opening inventory) अधिक उत्पादित युनिट्स वजा विक्री केलेले युनिट्स, असे गणित वापरले जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The remaining fixed overhead incurred during the year is recognized as an expense.","translation":"वर्षादरम्यानचा उर्वरित निश्चित ओव्हरहेड खर्च, खर्च म्हणून ओळखला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Items contributing to the cost of purchase, conversion, and other costs are included in inventory cost.","translation":"खरेदी, रूपांतरण आणि इतर खर्चात योगदान देणाऱ्या वस्तूंचा समावेश मालमत्तेच्या खर्चात केला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Salaries of the accounting department are not considered part of the cost of inventory.","translation":"लेखा विभागातील कर्मचाऱ्यांचे पगार मालमत्तेच्या खर्चाचा भाग मानले जात नाहीत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"This standard prescribes the accounting treatment for property, plant, and equipment.","translation":"हे मानक मालमत्ता, संयंत्र आणि उपकरणांसाठी लेखांकन (accounting) पद्धतीचे मार्गदर्शन करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The objective is to provide information about an entity's investment in property, plant, and equipment.","translation":"याचा उद्देश मालमत्ता, संयंत्र आणि उपकरणांमधील संस्थेच्या गुंतवणुकीबद्दल माहिती देणे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The standard applies to property, plant, and equipment used to develop or maintain assets.","translation":"हे मानक मालमत्ता, संयंत्र आणि उपकरणे यांच्या विकासासाठी किंवा मालमत्तेच्या देखभालीसाठी वापरले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Property, plant, and equipment are tangible items held for use in production or for administrative purposes.","translation":"मालमत्ता, संयंत्र आणि उपकरणे ह्या उत्पादन किंवा प्रशासकीय कारणांसाठी वापरल्या जाणाऱ्या मूर्त (tangible) वस्तू आहेत.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.","translation":"घसारा (depreciation) म्हणजे मालमत्तेच्या उपयोगी आयुष्यात तिच्या घसारायोग्य रकमेचे पद्धतशीर वाटप.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The cost of an item of property, plant, and equipment is recognized as an asset if future economic benefits are probable.","translation":"मालमत्ता, संयंत्र आणि उपकरणांच्या आयटमची किंमत मालमत्ता म्हणून ओळखली जाते, जर भविष्यात आर्थिक फायदे मिळण्याची शक्यता असेल तर.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Spare parts and servicing equipment are classified as inventory if they do not meet the definition of property, plant, and equipment.","translation":"सुटे भाग आणि सेवा उपकरणे मालमत्ता, संयंत्र आणि उपकरणांच्या व्याख्येमध्ये बसत नसल्यास, त्यांना मालमत्ता म्हणून वर्गीकृत केले जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Costs incurred initially to acquire or construct an item of property, plant, and equipment are included.","translation":"सुरुवातीला मालमत्ता, संयंत्र आणि उपकरणे खरेदी करण्यासाठी किंवा तयार करण्यासाठी केलेले खर्च समाविष्ट आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The cost of day-to-day servicing of an item is recognized in profit or loss as incurred.","translation":"एखाद्या वस्तूची दररोजची देखभाल करण्याचा खर्च, जसा खर्च येतो, तसा नफा किंवा तोटा मध्ये नोंदवला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The cost of replacing part of an item of property, plant, and equipment is recognized when incurred.","translation":"मालमत्ता, संयंत्र आणि उपकरणाच्या भागाची पुनर्स्थापना (replacing) करण्याचा खर्च, जेव्हा तो होतो, तेव्हा नोंदवला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The revised depreciation will be calculated based on the remaining useful life.","translation":"सुधारित घसारा उर्वरित उपयुक्त आयुष्यावर आधारित मोजला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Straight-line depreciation results in a constant charge.","translation":"सरळ रेषीय घसारा पद्धतीमध्ये स्थिर शुल्क आकारले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity selects the method that best reflects the expected pattern of consumption.","translation":"संस्था ती पद्धत निवडते जी उपभोगाचे अपेक्षित स्वरूप उत्तम प्रकारे दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Depreciation is not appropriate if based on revenue generated by an activity.","translation":"एखाद्या क्रियेतून निर्माण झालेल्या उत्पन्नावर आधारित घसारा योग्य नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Compensation from third parties for impaired assets is included in profit or loss.","translation":"घटलेल्या मालमत्तेसाठी तिसऱ्या पक्षांकडून मिळणारे नुकसानभरपाई नफा किंवा तोट्यात समाविष्ट केले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The carrying amount of an item should be derecognized on disposal.","translation":"विक्रीवर मालमत्तेची वहन किंमत कमी केली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Gains from derecognition are included in profit or loss.","translation":"कमी करण्यामुळे होणारे नफा नफा किंवा तोट्यात समाविष्ट केले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The date of disposal is when the recipient obtains control.","translation":"विक्रीची तारीख तेव्हा असते जेव्हा प्राप्तकर्ता नियंत्रण मिळवतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Financial statements disclose the depreciation methods used.","translation":"आर्थिक विवरणपत्रे वापरलेल्या घसारा पद्धती दर्शवतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Disclosure includes the useful lives or depreciation rates.","translation":"प्रकटीकरणामध्ये उपयुक्त आयुष्य किंवा घसारा दर समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Reconciliations of carrying amounts are also required.","translation":"वहन मूल्यांचे जुळणारे विवरण देखील आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The financial statements shall also disclose restrictions on title.","translation":"आर्थिक विवरणपत्रात मालकीवरील निर्बंधांचेही प्रकटीकरण केले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Selection of the depreciation method is a matter of judgment.","translation":"घसारा पद्धतीची निवड हा एक निर्णयाचा भाग आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Changes in accounting estimates are disclosed.","translation":"लेखांकन अंदाजामधील बदल दर्शविले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If items are stated at revalued amounts, disclosures are required.","translation":"जर मालमत्ता पुनर्मूल्यांकित रकमेवर दर्शविल्या गेल्या असतील, तर प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entities are encouraged to disclose the carrying amount of idle property.","translation":"संस्थांनी निष्क्रिय मालमत्तेची वहन किंमत उघड करण्यास प्रोत्साहन दिले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The cost of the new turbine can be recognized as an asset.","translation":"नवीन टर्बाइनची किंमत मालमत्ता म्हणून ओळखली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"All costs to bring an asset to its present location should be capitalized.","translation":"मालमत्तेला तिच्या सध्याच्या स्थितीत आणण्यासाठीचे सर्व खर्च भांडवलीकृत केले पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Maintenance contract costs are treated as prepaid expense.","translation":"देखभाल कराराचा खर्च प्रीपेड खर्च म्हणून मानला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The cost of the building includes direct labor and materials.","translation":" इमारतीच्या खर्चात थेट श्रम आणि सामग्रीचा समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company follows the Cost Model for accounting of PPE.","translation":"कंपनी मालमत्तेच्या हिशोबासाठी खर्च मॉडेलचे अनुसरण करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Determine the carrying value of an item of PPE and decommissioning liability at each year end.","translation":"प्रत्येक वर्षाच्या शेवटी मालमत्ता आणि निर्वनीकरण दायित्वाचे वहन मूल्य निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The present value of such decommissioning and site restoration obligation at the end of 10th year is ` 2.32 million.","translation":"अशा निर्वनीकरण आणि साइट पुनर्संचयित दायित्वाचे 10 व्या वर्षाच्या शेवटीचे वर्तमान मूल्य ` 2.32 दशलक्ष आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"H Limited will recognize the present value of decommissioning liability of ` 2.32 million as an addition to cost of PPE.","translation":"एच लिमिटेड ` 2.32 दशलक्ष निर्वनीकरण दायित्वाचे वर्तमान मूल्य मालमत्तेच्या खर्चात वाढ म्हणून ओळखेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Further, the entity will recognize the unwinding of discount as finance charge.","translation":"तसेच, संस्था सवलतीचे अनवाइंडिंग (unwinding) वित्त खर्च म्हणून ओळखेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The following table shows the relevant computations, if there is no change in the expected decommissioning expenses.","translation":"अपेक्षित निर्वनीकरण खर्चात कोणताही बदल नसल्यास, खालील तक्ता संबंधित गणना दर्शवितो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The changes to the estimate of expected decommissioning obligation.","translation":"अपेक्षित निर्वहन दायित्वाच्या अंदाजात बदल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The changes in the decommissioning liability of ` 1.89 million shall be added to the cost of the asset.","translation":"` 1.89 दशलक्ष निर्वहन दायित्वातील बदल मालमत्तेच्या खर्चात जोडले जातील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The journal entry will be: PPE Dr. ` 1.89 million To Provision for decommissioning liability ` 1.89 million","translation":"जर्नल एंट्री असेल: मालमत्ता खाते (Dr.) ` 1.89 दशलक्ष निर्वहन दायित्व तरतूद ` 1.89 दशलक्ष","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Since the entity has adjusted the increase in the decommissioning liability against the carrying amount of PPE, it needs to evaluate whether the new carrying amount is recoverable.","translation":"संस्थेने निर्वहन दायित्वातील वाढ मालमत्तेच्या वहन मूल्यामध्ये समायोजित (adjust) केली आहे, त्यामुळे नवीन वहन मूल्य वसूल करता येते की नाही, याचे मूल्यांकन करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Following is the extract from the financial statements of the listed entity ‘Cummins India Limited’.","translation":"खाली सूचीबद्ध घटका 'कमिन्स इंडिया लिमिटेड' च्या आर्थिक विवरणातून घेतलेला उतारा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Property plant and equipment, capital work in progress and investment properties are stated at cost of acquisition or construction.","translation":"मालमत्ता, संयंत्र आणि उपकरणे, भांडवली बांधकाम आणि गुंतवणूक मालमत्ता, संपादन किंवा बांधकामाच्या खर्चावर दर्शविल्या जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset.","translation":"नंतरचे खर्च मालमत्तेच्या वहन मूल्यात समाविष्ट केले जातात किंवा स्वतंत्र मालमत्ता म्हणून ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Depreciation is computed on straight line method based on useful lives.","translation":"उपयुक्त जीवनावर आधारित सरळ रेषीय पद्धतीने घसारा (depreciation) मोजला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.","translation":"प्रत्येक अहवाल (reporting) कालावधीच्या शेवटी मालमत्तेचे अवशिष्ट मूल्य (residual values) आणि उपयुक्त आयुष्य (useful lives) यांचे पुनरावलोकन केले जाते आणि आवश्यक असल्यास समायोजित केले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Freehold land is carried at cost.","translation":"मालकीची जमीन (Freehold land) खर्चावर दर्शविली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Losses arising from the retirement of, and gains and losses arising from disposal of property, plant and equipment are recognized in the Statement of Profit and Loss.","translation":"मालमत्ता, संयंत्र आणि उपकरणांच्या निवृत्तीमुळे होणारे नुकसान, तसेच मालमत्तेच्या विक्रीतून होणारे नफा आणि तोटा, नफा आणि तोटा खात्यात (Statement of Profit and Loss) दर्शविले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Leasehold improvements are amortised on straight line basis over the period of lease.","translation":"लीज होल्ड सुधारणा (Leasehold improvements) भाडेपट्टीच्या कालावधीत सरळ रेषीय पद्धतीने अमोरटाईज (amortised) केल्या जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Transfers are made to investment properties only when there is a change in use.","translation":"गुंतवणूक मालमत्तेमध्ये हस्तांतरण (transfer) केवळ तेव्हा केले जाते जेव्हा वापरामध्ये बदल होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This differential treatment in IAS 16 and Ind AS 16 has led to a carve out.","translation":"IAS 16 आणि Ind AS 16 मधील या भिन्न वागणुकीमुळे एक 'कार्व्ह आउट' (carve out) तयार झाला आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's decommissioning liability decreased from ` 12,200 to ` 7,200.","translation":"कंपनीची निर्वनीकरण दायित्व ` 12,200 वरून ` 7,200 पर्यंत कमी झाले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"This adjustment is taken to revaluation surplus.","translation":"हे समायोजन पुनर्मूल्यांकन अधिशेषामध्ये घेतले जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The excess would have been taken to profit or loss.","translation":"अतिरिक्त नफा किंवा तोट्यात घेतला गेला असता.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity makes the following journal entry to reflect the change.","translation":"बदल प्रतिबिंबित करण्यासाठी संस्था खालील जर्नल नोंद करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"As at 31st March, 20X5, the entity revalued its asset at ` 1,07,000.","translation":"31 मार्च, 20X5 रोजी, संस्थेने तिची मालमत्ता ` 1,07,000 वर पुनर्मूल्यांकन केली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The valuation of the assets for financial reporting purposes is ` 1,14,200.","translation":"आर्थिक अहवालन ​​उद्दिष्टांसाठी मालमत्तेचे मूल्य ` 1,14,200 आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Eliminating accumulated depreciation of ` 3,420.","translation":"` 3,420 ची संचित घसारा कमी करणे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The debit is to revaluation surplus.","translation":"डेबिट पुनर्मूल्यांकन अधिशेषामध्ये आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Previous valuation (before allowance for decommissioning costs) ` 1,26,600.","translation":"मागील मूल्यांकन (निर्वनीकरण खर्चासाठी तरतूद करण्यापूर्वी) ` 1,26,600.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Following this valuation, the amounts included in the balance sheet are:","translation":"या मूल्यांकनानंतर, ताळेबंदातील रकमा खालीलप्रमाणे आहेत:","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Retained earnings (1) (14,620).","translation":"राखीव कमाई (1) (14,620).","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"` 10,600 at 31st March, 20X4, plus depreciation expense of ` 3,420.","translation":"31 मार्च, 20X4 रोजी ` 10,600, अधिक ` 3,420 चा घसारा खर्च.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The annual depreciation charges prior to the change in useful life were:","translation":"उपयुक्त जीवनात बदल होण्यापूर्वीचे वार्षिक घसारा शुल्क:","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Buildings ` 1,50,00,000/15 = ` 10,00,000.","translation":"इमारती ` 1,50,00,000/15 = ` 10,00,000.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The revised annual depreciation for the year ending 31st March, 20X5, would be:","translation":"31 मार्च, 20X5 रोजी संपणाऱ्या वर्षासाठी सुधारित वार्षिक घसारा खालीलप्रमाणे असेल:","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The impact on Statement of Profit and Loss for the year ending 31st March, 20X5 = ` 26,00,000 – ` 25,00,000 = ` 1,00,000.","translation":"31 मार्च, 20X5 रोजी संपणाऱ्या वर्षासाठी नफा आणि तोटा खात्यावरील परिणाम = ` 26,00,000 – ` 25,00,000 = ` 1,00,000.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"This is a change in accounting estimate.","translation":"हा लेखांकन अंदाजामधील बदल आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Identify the core principle and scope of the standard.","translation":"मानकाचे मुख्य तत्त्व आणि व्याप्ती ओळखा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Define borrowing cost, qualifying asset and other related terms.","translation":"कर्जाची किंमत, पात्रता मालमत्ता आणि इतर संबंधित संज्ञा व्याख्या.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Comply with the disclosure requirements of the standard.","translation":"मानकातील प्रकटीकरण आवश्यकतांचे पालन करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company needs to determine the capitalisation rate for borrowing costs.","translation":"कंपनीला कर्ज खर्चासाठी भांडवलीकरण दर निश्चित करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Specific borrowings should be transferred to the general borrowings pool after the asset is completed.","translation":"विशि���्ट कर्ज मालमत्ता पूर्ण झाल्यावर सामान्य कर्ज गटात हस्तांतरित केले जावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Borrowing costs directly attributable to qualifying assets are those that could have been avoided.","translation":"पात्र मालमत्तेसाठी थेटपणे जबाबदार असलेले कर्ज खर्च ते आहेत जे टाळले जाऊ शकले असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The capitalisation rate is the weighted average of borrowing costs.","translation":"भांडवलीकरण दर म्हणजे कर्ज खर्चाची भारित सरासरी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Expenditures on a qualifying asset include payments of cash.","translation":"पात्र मालमत्तेवरील खर्चात रोख रकमेची देयके समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Capitalisation of borrowing costs should cease when activities are complete.","translation":"कर्ज खर्चाचे भांडवलीकरण तेव्हा थांबले पाहिजे जेव्हा क्रियाकलाप पूर्ण होतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The commencement date is when the entity meets all conditions.","translation":"सुरुवात तारीख तेव्हा असते जेव्हा संस्था सर्व अटी पूर्ण करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Construction was suspended between October and January.","translation":"ऑक्टोबर ते जानेवारी दरम्यान बांधकाम स्थगित करण्यात आले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company issued debentures to fund the construction.","translation":"कंपनीने बांधकाम करण्यासाठी डिबेंचर जारी केले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Calculate the borrowing cost that can be capitalised.","translation":"भांडवलीकृत होऊ शकणाऱ्या कर्ज खर्चाची गणना करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The plant is a qualifying asset.","translation":"हे संयंत्र एक पात्र मालमत्ता आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity has general-purpose loans.","translation":"संस्थेकडे सर्वसामान्य कर्ज आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The interest rate on the loan is 9%.","translation":"कर्जावरील व्याज दर ९% आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The construction of the building was completed.","translation":"इमारतीचे बांधकाम पूर्ण झाले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company started constructing a new building.","translation":"कंपनीने नवीन इमारत बांधायला सुरुवात केली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The amount of borrowing costs capitalised during a period shall not exceed the amount of borrowing costs it incurred during that period.","translation":"एका कालावधीत भांडवलीकृत कर्ज खर्चाची रक्कम त्या कालावधीत झालेल्या कर्ज खर्चाच्या रकमेपेक्षा जास्त नसावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The weighted average borrowing costs on outstanding borrowings of the entity are used to calculate the capitalisation rate.","translation":"भांडवलीकरण दर मोजण्यासाठी संस्थेच्या थकित कर्जावरील भारित सरासरी कर्ज खर्च वापरला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity is required to begin the capitalisation of borrowing costs as part of the cost of a qualifying asset on the commencement date.","translation":"संस्थेला सुरूवातीच्या तारखेला पात्र मालमत्तेच्या खर्चाचा भाग म्हणून कर्ज खर्चाचे भांडवलीकरण सुरू करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Capitalisation of borrowing costs shall be suspended during the extended periods in which the active development of a qualifying asset is suspended.","translation":"पात्र मालमत्तेचा सक्रिय विकास ज्या विस्तारित कालावधीत निलंबित केला जातो, त्या काळात कर्ज खर्चाचे भांडवलीकरण निलंबित केले जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An asset is normally ready for its intended use or sale when the physical construction of the asset is complete.","translation":"मालमत्तेचे प्रत्यक्ष बांधकाम पूर्ण झाल्यावर मालमत्ता तिच्या हेतूसाठी किंवा विक्रीसाठी तयार असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Calculate the capitalization rate for computation of borrowing cost.","translation":"कर्जाच्या खर्चाची गणना करण्यासाठी भांडवलीकरण दर मोजा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company obtained a specific loan from a financial institution.","translation":"कंपनीने वित्तीय संस्थेकडून एक विशिष्ट कर्ज घेतले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The expenditure incurred on the construction was substantial.","translation":"बांधकामावरचा खर्च खूप मोठा होता.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Following the provisions of Ind AS 23, calculate the amount of interest to be capitalized.","translation":"इंड एएस २३ च्या तरतुदींनुसार, भांडवलीकरण करावयाच्या व्याजाची रक्कम मोजा.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Entity A contracted for the construction of a building.","translation":"एंटिटी ए ने एका इमारतीच्या बांधकामासाठी करार केला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Determine the amount of the borrowing costs which can be capitalized.","translation":"कर्जाच्या खर्चाची रक्कम निश्चित करा जी भांडवलीकृत केली जाऊ शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Parent Company has no operating activities of its own.","translation":"मुख्य कंपनीची स्वतःची कोणतीही ऑपरेटिंग्ह्ह (कार्यकारी) क्रिया नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Financing activities and cash management in the group are coordinated centrally.","translation":"गटातील वित्तपुरवठा आणि रोख व्यवस्थापन मध्यवर्तीपणे समन्वयित केले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Compute the amount of borrowing costs eligible for capitalisation.","translation":"भांडवलीकरणासाठी पात्र असलेल्या कर्जाच्या खर्चाची रक्कम मोजा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A qualifying asset is an asset that necessarily takes a substantial period of time to get ready.","translation":"एक पात्र मालमत्ता (ॲसेट) म्हणजे अशी मालमत्ता जी तयार होण्यासाठी मोठ्या कालावधीची आवश्यकता असते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The related borrowing costs should be capitalised.","translation":"संबंधित कर्ज खर्च भांडवलीकृत केला पाहिजे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The capitalisation rate is calculated as below.","translation":"भांडवलीकरण दर खालीलप्रमाणे मोजला जातो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total interest capitalised for the year ended 31st March 20X2 is ` 31,625.","translation":"31 मार्च 20X2 रोजी संपलेल्या वर्षासाठी एकूण भांडवलीकृत व्याज ` 31,625 आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Since the entity has only general borrowing hence first step will be to compute the capitalisation rate.","translation":"कंपनीकडे केवळ सामान्य कर्ज असल्याने, पहिला टप्पा भांडवलीकरण दर मोजणे असेल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Weighted average borrowings during period.","translation":"कालावधीतील कर्जाचे भारित सरासरी.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Calculation of capitalization rate on borrowings other than specific borrowings.","translation":"विशिष्ट कर्जांव्यतिरिक्त इतर कर्जांवरील भांडवलीकरण दराची गणना.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Computation of borrowing cost to be capitalized for specific borrowings and general borrowings.","translation":"विशिष्ट कर्ज आणि सामान्य कर्जांसाठी भांडवलीकरण करावयाच्या कर्ज खर्चाची गणना.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Total expenses to be capitalized for building.","translation":"इमारतीसाठी भांडवलीकरण करावयाचा एकूण खर्च.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The amount of borrowing costs eligible for capitalization.","translation":"भांडवलीकरणासाठी पात्र असलेल्या कर्ज खर्चाची रक्कम.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Finance Company cannot capitalise anything.","translation":"फायनान्स कंपनी काहीही भांडवलीकृत करू शकत नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"An entity is required to test intangible assets for impairment at least annually.","translation":"एका संस्थेला किमान वार्षिक आधारावर अमूर्त मालमत्तेची घट तपासणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Goodwill acquired in a business combination must be tested for impairment annually.","translation":"व्यवसाय संयोगात अधिग्रहित केलेली सद्भावना (गुडविल) दरवर्षी घट तपासली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Intangible assets with indefinite useful lives are subject to annual impairment testing.","translation":"अनिश्चित उपयुक्त आयुष्य असलेल्या अमूर्त मालमत्तेची वार्षिक घट तपासणी केली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The impairment test may be performed at any time during an annual period.","translation":"घट तपासणी वर्षाच्या कोणत्याही वेळी केली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If there is an indication of impairment, testing must be done.","translation":"घटीचा कोणताही संकेत असल्यास, तपासणी करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Different intangible assets may be tested for impairment at different times.","translation":"विविध अमूर्त मालमत्तेची घट वेगवेगळ्या वेळी तपासली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying amount is compared with the recoverable amount.","translation":"वहनाची रक्कम वसूल करता येणाऱ्या रकमेची तुलना केली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Goodwill is allocated to a cash-generating unit (CGU).","translation":"सद्भावना (गुडविल) रोख-उत्पादक युनिट (CGU) ला वाटप केली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A CGU to which goodwill has been allocated is tested for impairment annually.","translation":"ज्या CGU ला सद्भावना वाटप केली गेली आहे, तिची वार्षिक घट तपासणी केली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The annual impairment test for a CGU may be performed at any time during an annual period.","translation":"CGU ची वार्षिक घट तपासणी वर्षाच्या कोणत्याही वेळी केली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If assets are tested for impairment at the same time as the unit containing the goodwill, they shall be tested for impairment before the unit containing the goodwill.","translation":"जर मालमत्तेची सद्भावना असलेल्या युनिटच्या त्याच वेळी घट तपासणी केली गेली, तर सद्भावना असलेल्या युनिटच्या आधी त्यांची घट तपासणी केली जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The recoverable amount of an asset is the higher of its fair value less costs of disposal and its value in use.","translation":"एखाद्या मालमत्तेची वसूल करता येणारी रक्कम तिच्या वाजवी मूल्यापेक्षा जास्त असते, जी तिच्या विल्हेवाटीचा खर्च वजा करून आणि तिच्या उपयोगाचे मूल्य विचारात घेऊन काढली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Fair value is the price that would be received to sell an asset.","translation":"वाजवी मूल्य म्हणजे मालमत्ता विकण्यासाठी मिळणारी किंमत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Costs of disposal are incremental costs directly attributable to the disposal of an asset.","translation":"विल्हेवाट खर्च म्हणजे मालमत्तेच्या विल्हेवाटीशी थेट संबंधित वाढीव खर्च.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Value in use is the present value of the future cash flows expected to be derived from an asset.","translation":"उपयोगातील मूल्य म्हणजे मालमत्तेतून अपेक्षित भविष्यातील रोख प्रवाहाचे वर्तमान मूल्य.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Estimating the value in use of an asset involves estimating future cash flows.","translation":"एखाद्या मालमत्तेच्या उपयोगाचे मूल्य मोजण्यासाठी भविष्यातील रोख प्रवाहाचा अंदाज घेणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Projections of cash flows shall be based on reasonable and supportable assumptions.","translation":"रोख प्रवाहाचे अंदाज वाजवी आणि समर्थनक्षम गृहितकांवर आधारित असावेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Management assesses the reasonableness of the assumptions.","translation":"व्यवस्थापन गृहितकांची वाजवीपणा तपासते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Estimates of future cash flows shall include projections of cash inflows.","translation":"भविष्यातील रोख प्रवाहाच्या अंदाजात रोख प्रवाहाच्या अंदाजांचा समावेश असावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The discount rate is determined on a pre-tax basis.","translation":"सवलत दर कर-पूर्व आधारावर निश्चित केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying value of its net assets is 40 million.","translation":"त्याच्या निव्वळ मालमत्तेचे वहन मूल्य 40 दशलक्ष आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Management has produced two computations for the value-in-use of the business segment.","translation":"व्यवस्थापनाने व्यवसाय विभागाच्या उपयोगाच्या मूल्यासाठी दोन गणना तयार केल्या आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The first value of ` 36 million excludes the benefit to be derived from a future reorganization.","translation":"पहिला ` 36 दशलक्षचा ​​निकाल भविष्यातील पुनर्रचनेतून मिळणारा फायदा वगळतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There is not an active market for the sale of the business segments.","translation":"व्यवसाय विभागांच्या विक्रीसाठी सक्रिय बाजारपेठ नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Advise whether the business segment needs to be impaired.","translation":"व्यवसाय विभागाला घट येणे आवश्यक आहे का, याबद्दल सल्ला द्या.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The benefit of the future reorganization should not be taken into account in calculating value-in-use.","translation":"उपयोगाचे मूल्य मोजताना भविष्यातील पुनर्रचनेचा फायदा विचारात घेऊ नये.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Therefore, the net assets of the business segment will be impaired by ` 4 million.","translation":"म्हणून, व्यवसाय विभागातील निव्वळ मालमत्तेत ` 4 दशलक्षची घट होईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Future cash flows are first estimated in the currency in which they will be generated.","translation":"भविष्यातील रोख प्रवाह प्रथम ज्या चलनात ते निर्माण होतील, त्या चलनात मोजले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This is to avoid the problems inherent in using forward exchange rates.","translation":"हे फॉरवर्ड विनिमय दर वापरण्यात असलेल्या समस्या टाळण्यासाठी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Using such a rate would result in double-counting the time value of money.","translation":"असा दर वापरल्यास पैशाच्या वेळेच्या मूल्याची दुहेरी गणना होईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The discount rate (rates) shall be a pre-tax rate (rates) that reflect(s) current market assessments.","translation":"सवलत दर (दर) हा कर-पूर्व दर (दर) असेल जो वर्तमान बाजार मूल्यांकनांचे प्रतिबिंब देईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"When an asset-specific rate is not directly available from the market, the entity uses surrogates to estimate the discount rates.","translation":"जेव्हा मालमत्ता-विशिष्ट दर बाजारात थेट उपलब्ध नसेल, तेव्हा संस्था सवलत दर मोजण्यासाठी सरोगेटचा वापर करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"It should be adjusted to reflect the specific risks associated with the projected cash flows.","translation":"प्रक्षेपित रोख प्रवाहाशी संबंधित विशिष्ट जोखमी प्रतिबिंबित करण्यासाठी ते समायोजित केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The discount rate is independent of the entity’s capital structure.","translation":"सवलत दर संस्थेच्या भांडवल संरचनेवर अवलंबून नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Normally, the entity uses a single discount rate but it should use separate discount rates for different future periods.","translation":"सर्वसाधारणपणे, संस्था एकच सवलत दर वापरते, परंतु तिने वेगवेगळ्या भविष्यातील कालावधीसाठी स्वतंत्र सवलत दर वापरावेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Calculate impairment loss, if any on the property, plant and equipment.","translation":"इमारत, मालमत्ता आणि उपकरणांवर कोणतीही घट झाली असल्यास, तिची गणना करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If and only if, the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount.","translation":"जर आणि केवळ मालमत्तेची वसुलीची रक्कम तिच्या वहन मूल्यापेक्षा कमी असेल, तर मालमत्तेचे वहन मूल्य तिच्या वसुलीच्या रकमेपर्यंत कमी केले जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Any impairment loss of a revalued asset shall be treated as a revaluation decrease.","translation":"पुनर्मूल्यांकन केलेल्या मालमत्तेचे कोणतेही घट नुकसान पुनर्मूल्यांकन घट म्हणून मानले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Calculate the impairment loss to be recognised in the books of the company?","translation":"कंपनीच्या पुस्तकात दर्शविण्यासाठी घट किती आहे, याची गणना करा?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An impairment loss shall be recognised immediately in profit or loss, unless the asset is carried at revalued amount.","translation":"घट होणारे नुकसान त्वरित नफा किंवा तोट्यात ओळखले जाईल, जोपर्यंत मालमत्ता पुनर्मूल्यांकन रकमेवर दर्शविली जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Goodwill is sometimes allocated to groups of cash-generating units.","translation":"कधीकधी, सद्भावना रोख-उत्पादक युनिट्सच्या गटांना वाटली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity discloses the information required by this standard.","translation":"संस्था या मानकाद्वारे आवश्यक असलेली माहिती उघड करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity sells an operation that was part of a cash-generating unit.","translation":"एका संस्थेने एक अशी क्रिया विकली जी रोख-उत्पादक युनिटचा भाग होती.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The goodwill associated with the operation disposed of shall be included.","translation":"विक्री केलेल्या ऑपरेशनशी संबंधित सद्भावना समाविष्ट केली जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The goodwill is reallocated to the units affected.","translation":"सद्भावना प्रभावित युनिट्सना पुन्हा वाटली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine the allocation of goodwill to each CGU?","translation":"प्रत्येक CGU ला सद्भावना वाटप निश्चित करा?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Corporate assets contribute to the future cash flows.","translation":"कॉर्पोरेट मालमत्ता भविष्यातील रोख प्रवाहामध्ये योगदान देतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"They do not generate cash inflows independently.","translation":"ते स्वतंत्रपणे रोख आवक निर्माण करत नाहीत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The office building is a corporate asset.","translation":"कार्यालयीन इमारत एक कॉर्पोरेट मालमत्ता आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Determine whether the carrying values of CGU A and B are impaired.","translation":"CGU A आणि B ची वहन मूल्ये कमी झाली आहेत का, हे निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An impairment loss is recognised for a cash-generating unit.","translation":"रोख-उत्पादक युनिटसाठी घट (impairment) तोटा ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The impairment loss is allocated to reduce the carrying amount.","translation":"घट तोटा वहन मूल्य कमी करण्यासाठी वाटला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The machine does not generate independent cash inflows.","translation":"हे मशीन स्वतंत्र रोख आवक निर्माण करत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The production line is not impaired.","translation":"उत्पादन लाइनमध्ये घट झालेली नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity is required to assess at the end of each reporting period.","translation":"प्रत्येक अहवाल देण्याच्या कालावधीच्या शेवटी संस्थेने मूल्यांकन करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An impairment loss recognised for goodwill shall not be reversed.","translation":"सद्भावनेसाठी ओळखला जाणारा घट तोटा (impairment loss) उलटवला जाणार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A change in the basis for recoverable amount.","translation":"वसूल करण्यायोग्य रकमेच्या आधारात बदल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Market interest rates have decreased during the period.","translation":"कालावधीत बाजारातील व्याज दर कमी झाले आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Evidence is available from internal reporting.","translation":"अंतर्गत अहवालानुसार पुरावा उपलब्ध आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The increased carrying amount of an asset shall not exceed.","translation":" मालमत्तेची वाढलेली वहन रक्कम ओलांडू शकत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"या कंपनीची आर्थिक कामगिरी या तिमाहीत लक्षणीयरीत्या सुधारली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Impairment loss is recognized as an expense in the statement of profit and loss.","translation":"घसारा तोटा नफा आणि तोटा विवरणामध्ये खर्च म्हणून ओळखला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The auditor reviewed the financial statements to ensure accuracy and compliance.","translation":"ऑडिटरने अचूकता आणि अनुपालनासाठी आर्थिक विवरणपत्रांचे पुनरावलोकन केले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Depreciation is calculated based on the asset's useful life and salvage value.","translation":"घसारा मालमत्तेच्या उपयुक्त जीवनावर आणि स्क्रॅप मूल्यावर आधारित मोजला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company decided to revalue its assets to reflect current market conditions.","translation":"कंपनीने सध्याच्या बाजारपेठेतील परिस्थितीचे प्रतिबिंब देण्यासाठी तिच्या मालमत्तेचे पुनर्मूल्यांकन करण्याचा निर्णय घेतला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Goodwill impairment can significantly impact a company's balance sheet.","translation":"ख्यातीमधील घट (गुडविल इम्पेअरमेंट) कंपनीच्या ताळेबंदावर महत्त्वपूर्ण परिणाम करू शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The financial report provided a detailed analysis of the company's performance.","translation":"आर���थिक अहवालात कंपनीच्या कामगिरीचे विस्तृत विश्लेषण दिले होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The board of directors approved the proposed budget for the next fiscal year.","translation":"संचालक मंडळाने पुढील आर्थिक वर्षासाठी प्रस्तावित अर्थसंकल्पाला मान्यता दिली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's revenue increased by 15% compared to the previous year.","translation":"कंपनीच्या महसुलात मागील वर्षाच्या तुलनेत 15% वाढ झाली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The investment portfolio was diversified to mitigate risk.","translation":"जोखीम कमी करण्यासाठी गुंतवणूक पोर्टफोलिओमध्ये विविधता आणली गेली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company is facing challenges due to the current economic downturn.","translation":"सध्याच्या आर्थिक मंदीमुळे कंपनीला आव्हानांचा सामना करावा लागत आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's stock price fluctuated throughout the trading day.","translation":"कंपनीच्या शेअरच्या किमतीत दिवसभर चढ-उतार झाले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's financial statements are prepared in accordance with GAAP.","translation":"कंपनीची आर्थिक विवरणे GAAP नुसार तयार केली जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's debt-to-equity ratio is a key indicator of its financial health.","translation":"कंपनीचे कर्ज-इक्विटी गुणोत्तर तिच्या आर्थिक आरोग्याचे एक महत्त्वाचे सूचक आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's cash flow statement shows the movement of cash in and out of the business.","translation":"कंपनीचे रोख प्रवाह विवरण व्यवसायात येणाऱ्या आणि जाणाऱ्या रोख रकमेची माहिती दर्शवते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's management is focused on improving profitability.","translation":"कंपनीचे व्यवस्थापन नफा सुधारण्यावर लक्ष केंद्रित करत आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's assets are being reviewed for potential impairment.","translation":"कंपनीच्या मालमत्तेचे संभाव्य घसारा तपासणीसाठी पुनरावलोकन केले जात आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial performance was negatively impacted by the pandemic.","translation":"साथीच्या रोगामुळे कंपनीच्या आर्थिक कामगिरीवर नकारात्मक परिणाम झाला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's valuation is based on discounted cash flow analysis.","translation":"कंपनीचे मूल्यांकन सवलतीच्या रोख प्रवाहाच्या विश्लेषणावर आधारित आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's financial position is strong, with ample cash reserves.","translation":"कंपनीची आर्थिक स्थिती मजबूत आहे, पुरेसा रोख साठा आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Calculate the impairment loss, if any.","translation":"जर काही घट झाली असेल, तर तिची गणना करा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Also advise the accounting treatment for reversal of impairment loss and the subsequent depreciation thereon.","translation":"तसेच, घट कमी झाल्यास काय लेखांकन करावे आणि त्यानंतर होणाऱ्या घसारावर क��य उपचार करावेत, याबद्दल मार्गदर्शन करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying amount of the assets of the CGU on 31 st March, 20X3 is as follows:","translation":"31 मार्च, 20X3 रोजी CGU च्या मालमत्तेची वहन किंमत खालीलप्रमाणे आहे:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Impairment Loss = Carrying Amount – Recoverable Amount (` 3,68,000 - ` 2,12,000) = ` 1,56,000 is charged in statement of profit and loss for the period ending 31 st March, 20X3 as impairment loss.","translation":"घट = वहन किंमत – वसूल करता येणारी रक्कम (` 3,68,000 - ` 2,12,000) = ` 1,56,000 घट म्हणून 31 मार्च, 20X3 रोजी संपणाऱ्या कालावधीसाठी नफा आणि तोटा खात्यात आकारले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Impairment loss is allocated first to goodwill ` 80,000 and remaining loss of ` 76,000 (` 1,56,000 – ` 80,000) is allocated to the other assets.","translation":"घट प्रथम सद्‌इच्छेसाठी ` 80,000 आणि उर्वरित ` 76,000 (` 1,56,000 – ` 80,000) इतर मालमत्तेमध्ये वाटले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Reversal of impairment loss is recognised subject to certain conditions.","translation":"घटीच्या नुकसानीचे उलटफेर काही अटींच्या अधीन राहून ओळखले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The impairment loss on goodwill cannot be reversed.","translation":"सद्‌इच्छेवरील घट कमी करता येत नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The increased carrying amount of an asset after reversal of an impairment loss not to exceed the carrying amount that would have been determined had no impairment loss been recognised in prior years.","translation":"घट कमी झाल्यानंतर मालमत्तेची वाढलेली वहन किंमत, मागील वर्षांमध्ये कोणतीही घट ओळखली गेली नाही, तर निश्चित केलेल्या वहन रकमेपेक्षा जास्त नसावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Calculation of carrying amount of identifiable assets had no impairment loss is recognised.","translation":"ओळखल्या गेलेल्या मालमत्तेची वहन किंमत, ज्यात घट नाही, याची गणना.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The impairment loss recognised previously can be reversed only to the extent of lower of re -estimated recoverable amount.","translation":"यापूर्वी ओळखलेली घट केवळ पुन:अंदाजित वसूल करता येणाऱ्या रकमेच्या कमी मर्यादेपर्यंत कमी केली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Impairment loss reversal will be ` 68,000 i.e. (` 2,56,000 – ` 1,88,000).","translation":"घटीच्या नुकसानीचे उलटफेर ` 68,000 असेल, म्हणजे (` 2,56,000 – ` 1,88,000).","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This amount is recognised as income in the statement of profit and loss for the year ended 31 st March, 20X5.","translation":"ही रक्कम 31 मार्च, 20X5 रोजी संपलेल्या वर्षासाठी नफा आणि तोटा खात्यात उत्पन्न म्हणून ओळखली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying amount of other assets at 31 st March, 20X5 after reversal of impairment loss will be ` 2,56,000.","translation":"घटीच्या नुकसानीचे उलटफेर झाल्यानंतर 31 मार्च, 20X5 रोजी इतर मालमत्तेची वहन किंमत ` 2,56,000 असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"From 1 st April , 20X5 the depreciation charge will be ` 16,000 i.e. (` 2,56,000/16).","translation":"1 एप्रिल, 20X5 पासून घसारा ` 16,000 असेल, म्हणजे (` 2,56,000/16).","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On reversal, the increased carrying amount of an asset (other than goodwill) due to reversal of an impairment loss shall not exceed the carrying amount (net of amortization / depreciation) had no impairment loss been recognised for the asset in prior years.","translation":"उलटफेर झाल्यास, घट कमी झाल्यामुळे मालमत्तेची (सद्‌इच्छा वगळता) वाढलेली वहन किंमत, मागील वर्षांमध्ये मालमत्तेसाठी कोणतीही घट ओळखली गेली नाही, तर वहन रकमेपेक्षा (घसारा / मूल्यऱ्हास वगळून) जास्त नसावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Any increase in excess of this amount would be a revaluation accounted for under appropriate Standard.","translation":"या रकमेपेक्षा जास्त कोणतीही वाढ योग्य मानकानुसार पुनर्मूल्यांकन म्हणून गणली जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A reversal of an impairment loss (other than goodwill) is recognised immediately in profit or loss unless the asset is carried at revalued amount.","translation":"घटीच्या नुकसानीचे (सद्‌इच्छा वगळता) उलटफेर त्वरित नफा किंवा तोट्यात ओळखले जाते, जोपर्यंत मालमत्ता पुनर्मूल्यांकित रकमेवर दर्शविली जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"After reversal, the depreciation / amortisation charge for the asset is adjusted in future periods on a systematic basis over its remaining useful life.","translation":"उलटफेर झाल्यानंतर, मालमत्तेसाठी घसारा / मूल्यऱ्हास आकारणी तिच्या उर्वरित उपयुक्त जीवनावर पद्धतशीरपणे भविष्यात समायोजित केली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Impairment loss is not reversed just because of the passage of time, even if the recoverable amount of the asset becomes higher than its carrying amount.","translation":"फक्त वेळेच्या ओघामुळे घट कमी केली जात नाही, जरी मालमत्तेची वसूल करता येणारी रक्कम तिच्या वहन रकमेपेक्षा जास्त झाली तरीही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Asset without revaluation Asset with revaluation in the earlier years.","translation":"पुनर्मूल्यांकन नसलेली मालमत्ता, मागील वर्षांमध्ये पुनर्मूल्यांकन असलेली मालमत्ता.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company's financial reports showed a significant increase in revenue.","translation":"कंपनीच्या आर्थिक अहवालात महसुलात मोठी वाढ दिसून आली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Depreciation is the systematic allocation of the cost of an asset over its useful life.","translation":"घसारा म्हणजे मालमत्तेच्या उपयुक्त जीवनावर तिच्या खर्चाचे पद्धतशीर वाटप.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in a business combination.","translation":"ख्याती म्हणजे व्यवसाय संयोगात अधिग्रहित केलेल्या ओळखण्यायोग्य निव्वळ मालमत्तेच्या वाजवी मूल्यापेक्षा खरेदी किंमतीची जास्त रक्कम दर्शवते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The auditor reviewed the financial statements to ensure compliance with accounting standards.","translation":"लेखापरीक्षकाने लेखा मानकांचे पालन सुनिश्चित करण्यासाठी आर्थिक विवरणपत्रांचे पुनरावलोकन केले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's balance sheet showed a strong asset base.","translation":"कंपनीच्या ताळेबंदाने मजबूत मालमत्ता आधार दर्शविला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The interest rate on the loan was fixed for a period of five years.","translation":"कर्जावरील व्याजदर पाच वर्षांच्या कालावधीसाठी निश्चित करण्यात आला होता.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company is facing a liquidity crisis due to delayed payments from customers.","translation":"ग्राहकांकडून देयके वेळेवर न मिळाल्यामुळे कंपनी रोख रकमेच्या संकटाचा सामना करत आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's earnings per share increased significantly this quarter.","translation":"या तिमाहीत कंपनीचे प्रति शेअर उत्पन्न लक्षणीय वाढले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company decided to issue new shares to raise capital.","translation":"भांडवल उभारणीसाठी कंपनीने नवीन शेअर्स जारी करण्याचा निर्णय घेतला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's debt-to-equity ratio is a key indicator of its financial health.","translation":"कंपनीचे कर्ज-इक्विटी गुणोत्तर तिच्या आर्थिक आरोग्याचे एक महत्त्वाचे सूचक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's management is working on a plan to improve profitability.","translation":"कंपनीचे व्यवस्थापन नफा सुधारण्यासाठी योजनेवर काम करत आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's financial performance was negatively impacted by the economic downturn.","translation":"आर्थिक मंदीमुळे कंपनीच्या आर्थिक कामगिरीवर नकारात्मक परिणाम झाला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's cash flow statement showed a positive balance.","translation":"कंपनीच्या रोख प्रवाह विवरणपत्रात सकारात्मक शिल्लक दर्शविली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's assets are being revalued to reflect current market conditions.","translation":"सध्याच्या बाजारपेठेतील परिस्थिती दर्शवण्यासाठी कंपनीच्या मालमत्तेचे पुनर्मूल्यांकन केले जात आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company is considering a merger with a competitor to expand its market share.","translation":"बाजारपेठ हिस्सा वाढवण्यासाठी कंपनी प्रतिस्पर्धकासोबत विलीनीकरण करण्याचा विचार करत आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial year ends on March 31st.","translation":"कंपनीचे आर्थिक वर्ष 31 मार्च रोजी संपते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's investment portfolio includes a variety of stocks and bonds.","translation":"कंपनीच्या गुंतवणूक पोर्टफोलिओमध्ये विविध शेअर्स आणि रोखे (बॉन्ड्स) यांचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's revenue recognition policy is in accordance with accounting standards.","translation":"कंपनीची महसूल ओळखण्याची नीती लेखा मानकांनुसार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements are prepared in accordance with generally accepted accounting principles.","translation":"कंपनीची आर्थिक विवरणपत्रे सर्वसामान्यपणे म���न्य असलेल्या लेखा तत्त्वांनुसार तयार केली जातात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's management is focused on improving shareholder value.","translation":"कंपनीचे व्यवस्थापन भागधारकांच्या मूल्यामध्ये सुधारणा करण्यावर लक्ष केंद्रित करत आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company can control the expected future economic benefits flowing from the customer relationships.","translation":"कंपनी तिच्या ग्राहक संबंधातून अपेक्षित भविष्यातील आर्थिक फायद्यांवर नियंत्रण ठेवू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Such exchange transactions also provide evidence that the customer relationships are separable.","translation":"अशा विनिमय व्यवहारातून हे देखील स्पष्ट होते की, ग्राहक संबंध वेगळे करता येतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The staff could choose to resign the company at any time.","translation":"कर्मचारी कोणत्याही वेळी कंपनी सोडण्याचा निर्णय घेऊ शकतात.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Therefore, the staff training cost does not meet the definition of an intangible asset.","translation":"म्हणून, कर्मचाऱ्यांच्या प्रशिक्षणाचा खर्च अमूर्त मालमत्तेच्या व्याख्येत बसत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The future economic benefits flowing from an intangible asset may include revenue from the sale of products or services.","translation":"अमूर्त मालमत्तेतून मिळणारे भविष्यातील आर्थिक फायदे, उत्पादने किंवा सेवांच्या विक्रीतून मिळणाऱ्या उत्पन्नाचा समावेश असू शकतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The use of intellectual property in a production process may reduce future production costs.","translation":"उत्पादन प्रक्रियेत बौद्धिक मालमत्तेचा वापर भविष्यातील उत्पादन खर्च कमी करू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Pluto Ltd. intends to open a new retail store in a new location in the next few weeks.","translation":"प्लुटो लिमिटेडची योजना येत्या काही आठवड्यांत नवीन ठिकाणी एक नवीन किरकोळ स्टोअर उघडण्याची आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The Company has paid an amount of ` 8, 00,000 for advertisements before 31 st March, 20X1.","translation":"कंपनीने 31 मार्च, 20X1 पूर्वी जाहिरातींसाठी ` 8,00,000 ची रक्कम दिली आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"Ind AS 38 specifically prohibits recognizing advertising expenditure as an intangible asset.","translation":"इंड एएस 38 जाहिरात खर्चाला अमूर्त मालमत्ता म्हणून मान्यता देण्यास स्पष्टपणे मनाई करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Such costs should be recognized as expenses.","translation":"अशा खर्चांना खर्च म्हणून मान्यता दिली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"It is probable that the expected future economic benefits that are attributable to the asset will flow to the entity.","translation":"असे संभाव्य आहे की मालमत्तेमुळे अपेक्षित भविष्यातील आर्थिक फायदे संस्थेकडे येतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The cost of the asset can be measured reliably.","translation":"मालमत्तेची किंमत विश्वसनीयपणे मोजली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Subsequent expenditure on brands is always recognized in profit or loss as incurred.","translation":"ब्रँडवरील पुढील खर्च नेहमी नफा किंवा तोटा म्हणून नोंदवला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An intangible asset should be measured initially at cost.","translation":"अमूर्त मालमत्ता सुरुवातीला तिच्या खर्चावर मोजली जावी.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The price an entity pays to acquire separately an intangible asset will reflect expectations.","translation":"एखादी संस्था स्वतंत्रपणे अमूर्त मालमत्ता खरेदी करण्यासाठी जी किंमत मोजते, ती अपेक्षा दर्शवेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The cost of a separately acquired intangible asset comprises its purchase price.","translation":"एका स्वतंत्रपणे अधिग्रहित अमूर्त मालमत्तेच्या खर्चामध्ये खरेदी किंमत समाविष्ट असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Employee benefits cost arising directly from bringing the asset to its working condition.","translation":"कर्मचारी लाभ खर्च, मालमत्तेला तिच्या कार्यक्षम स्थितीत आणल्यामुळे थेट उद्भवतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If payment for an intangible asset is deferred beyond normal credit terms, then cost of such Intangible asset is the cash price equivalent.","translation":"जर एखाद्या अमूर्त मालमत्तेची देय रक्कम सामान्य क्रेडिट टर्म्सच्या पलीकडे पुढे ढकलली गेली, तर अशा अमूर्त मालमत्तेची किंमत रोख किंमतीच्या समतुल्य असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer recognizes at the acquisition date, separately from goodwill, an intangible asset of the acquiree.","translation":"अधिग्रहणकर्ता, अधिग्रहणाच्या तारखेला, सद्भावनेतून स्वतंत्रपणे, अधिग्रहित मालमत्तेची अमूर्त मालमत्ता ओळखतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An intangible asset may be acquired free of charge, or for nominal consideration, by way of a government grant.","translation":"अमूर्त मालमत्ता विनामूल्य किंवा नाममात्र विचारार्थ, सरकारी अनुदानाच्या मार्गाने मिळू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company is preparing its financial statements for the year ending March 31st.","translation":"कंपनी 31 मार्च रोजी संपणाऱ्या वर्षासाठी तिची आर्थिक विवरणपत्रे तयार करत आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Marketing and advertising campaigns are often expensed immediately.","translation":"मार्केटिंग आणि जाहिरात मोहिम बहुतेक वेळा त्वरित खर्च म्हणून दाखवल्या जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Development expenditure is recognized as an asset when certain criteria are met.","translation":"विशिष्ट निकष पूर्ण झाल्यावर विकास खर्च मालमत्ता म्हणून ओळखला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Training programs for staff are usually expensed, as the benefits are not controlled by the company.","translation":"कर्मचाऱ्यांसाठीचे प्रशिक्षण कार्यक्रम सामान्यतः खर्च म्हणून दाखवले जातात, कारण त्याचे फायदे कंपनीच्या नियंत्रणाखाली नस्तात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The carrying amount of an intangible asset is its cost less accumulated amortization and impairment losses.","translation":"अमूर्त मालमत्तेची वहन किंमत म्हणजे त्याची किंमत वजा संचित घसारा आणि घट.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Revaluation of intangible assets is permitted under certain conditions.","translation":"विशिष्ट परिस्थितीत अमूर्त मालमत्तेचे पुनर्मूल्यांकन करण्याची परवानगी आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The revaluation surplus is recognized in other comprehensive income.","translation":"पुनर्मूल्यांकन अधिशेष इतर व्यापक उत्पन्नात दर्शविला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Amortization is the systematic allocation of the depreciable amount of an intangible asset over its useful life.","translation":"घसारा म्हणजे अमूर्त मालमत्तेच्या घसारायोग्य रकमेचे तिच्या उपयुक्त जीवनावर पद्धतशीरपणे वाटप करणे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An intangible asset with an indefinite useful life is not amortized.","translation":"अनिश्चित उपयुक्त जीवन असलेली अमूर्त मालमत्ता घसारा केली जात नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The useful life of an intangible asset arising from contractual rights cannot exceed the contract period.","translation":"करार हक्कांमधून उद्भवणाऱ्या अमूर्त मालमत्तेचे उपयुक्त जीवन कराराच्या कालावधीपेक्षा जास्त असू शकत नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The residual value of an intangible asset is assumed to be zero unless certain conditions are met.","translation":"अमूर्त मालमत्तेचे अवशिष्ट मूल्य शून्य मानले जाते, जोपर्यंत काही विशिष्ट अटी पूर्ण होत नाहीत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial year ends on March 31st.","translation":"कंपनीचे आर्थिक वर्ष 31 मार्च रोजी संपते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Expenditure on research is always recognized as an expense.","translation":"संशोधनावरील खर्च नेहमीच खर्च म्हणून ओळखला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Start-up costs are generally expensed.","translation":"स्टार्ट-अप खर्च सामान्यतः खर्च म्हणून दाखवले जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The cost model or the revaluation model can be used for subsequent measurement.","translation":"पुढील मापनासाठी खर्च मॉडेल किंवा पुनर्मूल्यांकन मॉडेल वापरले जाऊ शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The frequency of revaluations depends on the volatility of fair values.","translation":"पुनर्मूल्यांकनाची वारंवारता वाजवी मूल्यांच्या अस्थिरतेवर अवलंबून असते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A class of intangible assets is a grouping of assets of a similar nature.","translation":"अमूर्त मालमत्तेचा वर्ग म्हणजे समान स्वरूपाच्या मालमत्तांचा समूह.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Impairment losses reduce the carrying amount of an asset.","translation":"घट मालमत्तेची वहन किंमत कमी करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The revaluation model is applied after initial recognition at cost.","translation":"खर्चावर सुरुवातीला मान्यता दिल्यानंतर पुनर्मूल्यांकन म��डेल लागू केले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The useful life of an asset is a key factor in its accounting treatment.","translation":"मालमत्तेचे उपयुक्त जीवन तिच्या लेखापरीक्षणामध्ये एक महत्त्वाचा घटक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Amortization commences from the date when the asset is available for use.","translation":"घसारा त्या तारखेपासून सुरू होतो जेव्हा मालमत्ता वापरण्यासाठी उपलब्ध होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Amortization ceases at the date that the asset is classified as held for sale.","translation":"घसारा त्या तारखेला थांबतो जेव्हा मालमत्तेचे वर्गीकरण विक्रीसाठी ठेवलेले म्हणून केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The amortisation period for an intangible asset should be reviewed at least at each financial year-end.","translation":"अमूर्त मालमत्तेचा घसारा कालावधी किमान प्रत्येक आर्थिक वर्षाच्या शेवटी पुनरावलोकन केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the expected useful life of the asset is different from previous estimates, the amortisation period should be changed accordingly.","translation":"जर मालमत्तेचे अपेक्षित उपयुक्त आयुष्य मागील अंदाजानुसार वेगळे असेल, तर त्यानुसार घसारा कालावधी बदलला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The amortisation method used should reflect the pattern in which the asset’s future economic benefits are expected to be consumed.","translation":"वापरलेली घसारा पद्धत मालमत्तेचे भविष्यातील आर्थिक फायदे उपभोगले जाण्याची पद्धत प्रतिबिंबित करेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If that pattern cannot be determined reliably, the straight-line method should be used.","translation":"जर ती पद्धत विश्वसनीयपणे निश्चित केली जाऊ शकत नसेल, तर सरळ-रेषीय पद्धत वापरली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A variety of amortisation methods can be used to allocate the depreciable amount of an asset.","translation":"एखाद्या मालमत्तेची घसारायोग्य रक्कम वाटप करण्यासाठी विविध घसारा पद्धती वापरल्या जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"These methods include the straight-line method, the diminishing balance method and the units of production method.","translation":"या पद्धतींमध्ये सरळ-रेषीय पद्धत, घटत्या शिल्लक पद्धत आणि उत्पादन युनिट्स पद्धत यांचा समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In choosing an appropriate amortisation method, an entity could determine the predominant limiting factor.","translation":"योग्य घसारा पद्धत निवडताना, एखादी संस्था प्रमुख मर्यादा घटक निश्चित करू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The contract might specify the entity’s use of the intangible asset as a predetermined number of years.","translation":"करारामध्ये संस्थेने अमूर्त मालमत्तेचा वापर पूर्वनिर्धारित वर्षांच्या संख्येत नमूद केला जाऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The amortisation method for an intangible asset with a finite useful life should be reviewed at least at each financial year-end.","translation":"मर्यादित उपयुक्त आयुष्य असलेल्या अमू���्त मालमत्तेसाठी घसारा पद्धतीचे किमान प्रत्येक आर्थिक वर्षाच्या शेवटी पुनरावलोकन केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If there has been a change in the expected pattern of consumption of the future economic benefits embodied in the asset, the amortisation method should be changed.","translation":"मालमत्तेमध्ये अंतर्भूत असलेल्या भविष्यातील आर्थिक फायद्यांच्या उपभोगाच्या अपेक्षित पद्धतीत बदल झाला असेल, तर घसारा पद्धतीत बदल केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"There is a rebuttable presumption that an amortisation method that is based on the revenue generated by an activity is inappropriate.","translation":"अशी खंडन करता येणारी धारणा आहे की जी पद्धत एखाद्या क्रियेतून निर्माण झालेल्या उत्पन्नावर आधारित आहे ती घसारा पद्धत अयोग्य आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Revenue is affected by other inputs and processes, selling activities and changes in sales volumes and prices.","translation":"उत्पन्नावर इतर इनपुट आणि प्रक्रिया, विक्री क्रियाकलाप आणि विक्री खंड आणि किंमतीतील बदलांचा परिणाम होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The price component of revenue may be affected by inflation, which has no bearing upon the way in which an asset is consumed.","translation":"उत्पन्नाचा किंमत घटक महागाईमुळे प्रभावित होऊ शकतो, ज्याचा मालमत्ता वापरली जाण्याच्या पद्धतीवर कोणताही परिणाम होत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The expiry of the contract might be based on a fixed amount of total revenue to be generated from the extraction.","translation":"कराराची मुदत समाप्ती उत्खननातून निर्माण होणाऱ्या एकूण निश्चित उत्पन्नावर आधारित असू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The customer list would be amortised over management’s best estimate of its useful life, say 18 months.","translation":"ग्राहक सूची व्यवस्थापनाच्या अंदाजानुसार, तिच्या उपयुक्त आयुष्यावर, समजा 18 महिन्यांवर घसारा केला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The product protected by the patented technology is expected to be a source of net cash inflows for at least 15 years.","translation":"पेटंट तंत्रज्ञानाने संरक्षित उत्पादन कमीतकमी 15 वर्षांसाठी निव्वळ रोख प्रवाहाचा स्रोत असेल अशी अपेक्षा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The broadcasting licence would be treated as having an indefinite useful life.","translation":"प्रसारण परवानग्यांचे आयुष्य अनिश्चित मानले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The trademark would be treated as having an indefinite useful life because it is expected to contribute to net cash inflows indefinitely.","translation":"ट्रेडमार्कचे आयुष्य अनिश्चित मानले जाईल कारण त्यातून अनिश्चित काळासाठी निव्वळ रोख प्रवाह येण्याची अपेक्षा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company should disclose the total research and development expenses for the period.","translation":"कंपनीने वर्षातील एकूण संशोधन आणि विकास खर्चाची माहिती उघड करावी.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity is encouraged to disclose information about fully amortized intangible assets still in use.","translation":"एका संस्थेने अजूनही वापरात असलेल्या पूर्णपणे अमोरटाईज केलेल्या अमूर्त मालमत्तेची माहिती उघड करण्यास प्रोत्साहन दिले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"X Limited paid ₹10,00,00,000 for the use of know-how for 5 years.","translation":"X लिमिटेडने 5 वर्षांसाठी know-how वापरण्यासाठी ₹10,00,00,000 दिले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The technical know-how will be amortized based on the ratio of yearly production to total production.","translation":"तांत्रिक माहिती (know-how) वार्षिक उत्पादनाच्या एकूण उत्पादनाशी असलेल्या गुणोत्तरानुसार अमोरटाईज केली जाईल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"At the end of the second year, the company revised its production estimates.","translation":"दुसऱ्या वर्षाच्या शेवटी, कंपनीने तिच्या उत्पादन अंदाजात सुधारणा केली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"X Ltd. purchased a patent right for ₹3,00,000 with a legal life of 15 years.","translation":"X लिमिटेडने ₹3,00,000 मध्ये 15 वर्षांच्या कायदेशीर आयुष्यासह पेटंट अधिकार खरेदी केला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Management decided to write down the patent to an estimated market value of ₹1,50,000.","translation":"व्यवस्थापनाने पेटंट ₹1,50,000 च्या अंदाजित बाजार मूल्यावर कमी करण्याचा निर्णय घेतला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The impairment is recorded by writing down the asset to the estimated value.","translation":"अंदाजित मूल्यावर मालमत्ता कमी करून घट नोंदवली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Revaluation gain of ₹2,25,000 will be recorded.","translation":"₹2,25,000 चा पुनर्मूल्यांकन नफा नोंदवला जाईल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"X Pharmaceutical Ltd. acquired a 4-year license to manufacture a drug.","translation":"X फार्मास्युटिकल लिमिटेडने औषध तयार करण्यासाठी 4 वर्षांचा परवाना मिळवला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The brand should be amortized over a period of 15 years.","translation":"ब्रँड 15 वर्षांच्या कालावधीत अमोरटाईज केला जावा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Advertisement expenses of ₹1,00,00,000 should be expensed off.","translation":"₹1,00,00,000 चा जाहिरात खर्च कमी केला जावा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Development costs incurred during the year should be capitalized.","translation":"वर्षादरम्यान झालेले विकास खर्च भांडवलीकृत केले जावेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Research expenses for developing 'Drug B' should be expensed off.","translation":"'ड्रग बी' विकसित करण्यासाठी केलेले संशोधन खर्च कमी केले जावेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Intangible assets are stated at cost less accumulated amortization.","translation":"अमूर्त मालमत्ता संचित घसारा वजा करून खर्चावर दर्शविली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company assesses if any intangible assets may be impaired.","translation":"कंपनी मूल्यांकन करते की कोणत्याही अमूर्त मालमत्तेचे मूल्य कमी झाले आहे का.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An impairment loss is recognized in the Statement of Profit and Loss.","translation":"घसारा तोटा नफा आणि तोटा खात्यात (Statement of Profit and Loss) नोंदवला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The recoverable amount is the higher of fair value less cost of disposal and value in use.","translation":"वसूल करता येणारी रक्कम म्हणजे मालमत्तेचे योग्य मूल्य, कमी विनियोग खर्च आणि उपयोगातील मूल्य यापैकी जी जास्त असेल ती.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Ind AS 38 does not include any specific exclusions.","translation":"इंड एएस 38 मध्ये कोणतीही विशिष्ट वगळणी नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The definition of an intangible asset has been modified in Ind AS 38.","translation":"इंड एएस 38 मध्ये अमूर्त मालमत्तेची व्याख्या सुधारित केली आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial reports must accurately reflect its assets and liabilities.","translation":"कंपनीच्या आर्थिक अहवालात तिची मालमत्ता आणि देयता अचूकपणे दर्शविल्या पाहिजेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Investment property is held to earn rentals or for capital appreciation.","translation":"गुंतवणूक मालमत्ता भाडे मिळवण्यासाठी किंवा भांडवलात वाढ होण्यासाठी ठेवली जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The cost of the telecom license can be capitalised as an intangible asset.","translation":"दूरसंचार परवानग्यांची किंमत ही एक अमूर्त मालमत्ता म्हणून भांडवलीकृत केली जाऊ शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Goodwill is the difference between fair value of net assets acquired and purchase consideration paid.","translation":"ख्याती म्हणजे संपादन केलेल्या निव्वळ मालमत्तेचे योग्य मूल्य आणि भरलेल्या खरेदी विचारातील फरक.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"This standard prescribes the accounting treatment for property held to earn rentals.","translation":"हे मानक भाडे मिळवण्यासाठी ठेवलेल्या मालमत्तेसाठी लेखापरीक्षण पद्धतीचा नियम करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Investment property generates cash flows largely independent of other assets.","translation":"गुंतवणूक मालमत्ता इतर मालमत्तेवर मोठ्या प्रमाणात अवलंबून नसलेल्या रोख प्रवाहांची निर्मिती करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Owner-occupied property is used for administrative purposes.","translation":"मालकीची मालमत्ता प्रशासकीय कारणांसाठी वापरली जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Fair value is the price to sell an asset in an orderly transaction.","translation":"योग्य मूल्य म्हणजे व्यवस्थित व्यवहारात मालमत्ता विकण्याची किंमत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The carrying amount is the amount at which an asset is recognized in the balance sheet.","translation":"वहनीय रक्कम म्हणजे ज्या रकमेवर मालमत्ता ताळेबंदावर ओळखली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Land held for long-term capital appreciation is an example of investment property.","translation":"दीर्घकालीन भांडवली वाढीसाठी धारण केलेली जमीन हे गुंतवणूक मालमत्तेचे उदाहरण आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Property intended for sale is not investment property.","translation":"विक्रीसाठी असलेली मालमत्ता गुंतवणूक मालमत्ता नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"An owner-managed hotel is owner-occupied property.","translation":"मालक-व्यवस्थापित हॉटेल हे मालकीचे मालमत्ता आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The standard requires disclosure of criteria for distinguishing investment property.","translation":"मानक गुंतवणूक मालमत्ता वेगळे करण्यासाठी निकष उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An investment property shall be recognized as an asset when future economic benefits are probable.","translation":"गुंतवणूक मालमत्ता मालमत्ता म्हणून ओळखली जाईल जेव्हा भविष्यातील आर्थिक फायदे संभवतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Day-to-day servicing costs are recognized in profit or loss.","translation":"रोजच्या सेवा खर्चाची नोंद नफा किंवा तोटा मध्ये घेतली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The cost of a purchased investment property includes the purchase price and directly attributable expenditure.","translation":"खरेदी केलेल्या गुंतवणूक मालमत्तेच्या खर्चामध्ये खरेदी किंमत आणि थेटपणे संबंधित खर्च समाविष्ट असतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Start-up costs are not included in the cost of an investment property.","translation":"सुरुवातीचा खर्च गुंतवणूक मालमत्तेच्या खर्चामध्ये समाविष्ट केला जात नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If payment is deferred, the cost is the cash price equivalent.","translation":"जर देय रक्कम पुढे ढकलली गेली, तर किंमत रोख किंमतीच्या समतुल्य असेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The cost of an investment property acquired through exchange is measured at fair value.","translation":"विनिमय (exchange) द्वारे मिळवलेल्या गुंतवणूक मालमत्तेची किंमत योग्य मूल्यावर मोजली जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company needs to comply with all the accounting standards.","translation":"कंपनीला सर्व लेखा मानकांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company acquired an investment property for ₹40,00,000.","translation":"कंपनीने ₹40,00,000 मध्ये एक गुंतवणूक मालमत्ता (इन्वेस्टमेंट प्रॉपर्टी) विकत घेतली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Management estimates the building's useful life as 20 years.","translation":"व्यवस्थापनाचा अंदाज आहे की इमारतीचे उपयुक्त आयुष्य 20 वर्षे आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"What is the carrying amount of the building on March 31, 20X2?","translation":"31 मार्च 20X2 रोजी इमारतीची वहन किंमत (कॅरीइंग अमाउंट) काय आहे?","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"X Limited stopped letting out the building and used it as its office premise.","translation":"X लिमिटेडने इमारत भाड्याने देणे बंद केले आणि ती स्वतःच्या ऑफिससाठी वापरली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The recoverable amount of the building was estimated as ₹10,00,000.","translation":"इमारतीची वसुलीयोग्य रक्कम ₹10,00,000 असल्याचा अंदाज होता.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"X Limited incurred expenses in acquiring property consisting of six houses.","translation":"X लिमिटेडने सहा घरांचा समावेश असलेली मालमत्ता खरेदी करण्यासाठी खर्च केला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The purchase cost of the property was ₹1,80,00,000.","translation":" मालमत्तेची खरेदी किंमत ₹1,80,00,000 होती.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Non-refundable transfer taxes amounted to ₹20,00,000.","translation":"अप्रतिदेय (नॉन-रिफंडेबल) हस्तांतरण कर ₹20,00,000 होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Legal costs related to property acquisition were ₹5,00,000.","translation":" मालमत्ता संपादनाशी संबंधित कायदेशीर खर्च ₹5,00,000 होता.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An advertisement campaign to attract tenants cost ₹3,00,000.","translation":"भाडेकरूंना आकर्षित करण्यासाठी केलेल्या जाहिरात मोहिमेचा खर्च ₹3,00,000 होता.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"X Ltd. purchased a large property and leased it to Y Ltd.","translation":"X लिमिटेडने एक मोठी मालमत्ता खरेदी केली आणि ती Y लिमिटेडला भाड्याने दिली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Annual rentals were ₹20,00,000.","translation":"वार्षिक भाडे ₹20,00,000 होते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The fair value of the property was ₹2,60,00,000 on March 31, 20X5.","translation":"31 मार्च 20X5 रोजी मालमत्तेचे बाजारमूल्य ₹2,60,00,000 होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Y Ltd. gave notice and vacated the property.","translation":"Y लिमिटेडने नोटीस दिली आणि मालमत्ता खाली केली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"X Ltd. began converting the property into flats.","translation":"X लिमिटेडने मालमत्तेचे फ्लॅट्समध्ये रूपांतर करण्यास सुरुवात केली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Shaurya Limited owns a building used for earning rentals.","translation":"शौर्य लिमिटेडच्या मालकीची एक इमारत आहे जी भाडे मिळवण्यासाठी वापरली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company is exploring selling the building.","translation":"कंपनी इमारत विकण्याचा विचार करत आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Building A was initially purchased at a cost of ₹10 crores.","translation":"इमारत A ची सुरुवातीला खरेदी किंमत ₹10 कोटी होती.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company follows the straight-line method for depreciation.","translation":"कंपनी घसारा (depreciation) साठी सरळ-रेषीय पद्धत वापरते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The fair value of the properties is ₹10.50 crores.","translation":"मालमत्तेचे बाजारमूल्य ₹10.50 कोटी आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The acquired asset is measured in this way even if an entity cannot immediately derecognize the asset given up.","translation":"एखादी संस्था त्वरित मालमत्ता कमी करू शकत नसेल तरीही, अधिग्रहित मालमत्ता याच पद्धतीने मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction.","translation":"एखादी संस्था हे निर्धारित करते की विनिमय व्यवहारात व्यावसायिकता आहे की नाही, व्यवहाराच्या परिणामी तिच्या भविष्यातील रोख प्रवाहामध्ये किती बदल अपेक्षित आहेत, याचा विचार करून.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An exchange transaction has commercial substance if the configuration of the cash flows of the asset received differs from the configuration of the cash flows of the asset transferred.","translation":"जर प्राप्त झालेल्या मालमत्तेच्या रोख प्रवाहांची रचना हस्तांतरित मालमत्तेच्या रोख प्रवाहांच्या रचनेपेक्षा वेगळी असेल, तर विनिमय व्यवहारात व्यावसायिकता आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of an asset is reliably measurable if the variability in the range of reasonable fair value measurements is not significant for that asset.","translation":"एखाद्या मालमत्तेचे योग्य मूल्य मोजले जाऊ शकते, जर वाजवी योग्य मूल्य मापनांच्या श्रेणीतील बदल त्या मालमत्तेसाठी महत्त्वपूर्ण नसेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the entity is able to measure reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure cost.","translation":"जर संस्था प्राप्त मालमत्तेचे किंवा दिलेली मालमत्तेचे योग्य मूल्य विश्वसनीयपणे मोजू शकत असेल, तर दिलेली मालमत्तेचे योग्य मूल्य खर्च मोजण्यासाठी वापरले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investment property held by a lessee as a right-of-use asset shall be measured initially at its cost in accordance with Ind AS 116.","translation":"भाडेकरूद्वारे वापर-अधिकाराची मालमत्ता म्हणून धारण केलेली गुंतवणूक मालमत्ता सुरुवातीला इंड एएस 116 नुसार तिच्या खर्चावर मोजली जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An investment property is measured at the carrying amount of the asset given up.","translation":"गुंतवणूक मालमत्ता, दिलेल्या मालमत्तेच्या वहन मूल्यावर मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Sun Ltd acquired a building in exchange of a warehouse whose fair value is ` 5,00,000 and payment of cash is ` 2,00,000.","translation":"सन लिमिटेडने ` 5,00,000 योग्य मूल्य असलेल्या आणि ` 2,00,000 रोख रकमेच्या बदल्यात एक इमारत खरेदी केली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the building received by the Company is ` 8,00,000.","translation":"कंपनीला मिळालेल्या इमारतीचे योग्य मूल्य ` 8,00,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company decided to keep that building for rental purposes.","translation":"कंपनीने भाड्यासाठी ती इमारत ठेवण्याचा निर्णय घेतला.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Entities are required to measure the fair value of investment property, for the purpose of disclosure even though they are required to follow the cost model.","translation":"संस्थांना, खर्च मॉडेलचे पालन करणे आवश्यक असले तरी, प्रकटीकरणाच्या उद्देशाने गुंतवणूक मालमत्तेचे योग्य मूल्य मोजणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity is encouraged, but not required, to measure the fair value of investment property on the basis of a valuation by an independent valuer.","translation":"एका स्वतंत्र मूल्यांककाने केल���ल्या मूल्यांकनाच्या आधारावर गुंतवणूक मालमत्तेचे योग्य मूल्य मोजण्यासाठी संस्थेला प्रोत्साहन दिले जाते, परंतु ते आवश्यक नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When a lessee measures fair value of an investment property that is held as a right-of-use asset, it shall measure the right-of-use asset, and not the underlying property at fair value.","translation":"जेव्हा भाडेकरू वापर-अधिकाराची मालमत्ता म्हणून धारण केलेल्या गुंतवणूक मालमत्तेचे योग्य मूल्य मोजतो, तेव्हा त्याने मूळ मालमत्तेचे नाही तर वापर-अधिकाराचे योग्य मूल्य मोजले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"There is a rebuttable presumption that an entity can reliably measure the fair value of an investment property on a continuing basis.","translation":"असे गृहीत धरले जाते की एखादी संस्था सततच्या आधारावर गुंतवणूक मालमत्तेचे योग्य मूल्य विश्वसनीयपणे मोजू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In exceptional cases, there is clear evidence when an entity first acquires an investment property that the fair value of the property will not be reliably measurable on a continuing basis.","translation":"अपवादात्मक परिस्थितीत, जेव्हा एखादी संस्था प्रथम गुंतवणूक मालमत्ता खरेदी करते, तेव्हा स्पष्ट पुरावा असतो की मालमत्तेचे योग्य मूल्य सतत विश्वसनीयपणे मोजले जाऊ शकत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Once an entity becomes able to measure reliably the fair value of an investment property under construction for which the fair value was not previously measured, it should measure the fair value of that property.","translation":"एखादी संस्था बांधकाम सुरू असलेल्या गुंतवणूक मालमत्तेचे योग्य मूल्य विश्वसनीयपणे मोजण्यास सक्षम झाल्यावर, ज्याचे योग्य मूल्य यापूर्वी मोजले गेले नव्हते, तिने त्या मालमत्तेचे योग्य मूल्य मोजले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall transfer a property to, or from, investment property when, and only when, there is a change in use.","translation":"एखादी संस्था मालमत्तेचे हस्तांतरण गुंतवणूक मालमत्तेकडे किंवा त्यामधून करेल, जेव्हा आणि केवळ तेव्हाच, जेव्हा वापरात बदल होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A change in use occurs when the property meets, or ceases to meet, the definition of investment property and there is evidence of the change in use.","translation":"वापरात बदल होतो, जेव्हा मालमत्ता गुंतवणूक मालमत्तेची व्याख्या पूर्ण करते किंवा पूर्ण करणे थांबवते आणि वापरात बदलाचा पुरावा असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When an entity decides to dispose of an investment property without development, it continues to treat the property as an investment property until it is derecognized.","translation":"जेव्हा एखादी संस्था विकासाशिवाय गुंतवणूक मालमत्ता विल्हेवाट लावण्याचा निर्णय घेते, तेव्हा ती मालमत्तेला गुंतवणूक मालमत्ता मानणे सुरू ठेवते जोपर्यंत तिची ओळख कमी होत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Gains or losses arising from the retirement or disposal of investment property should be determined as the difference between the net disposal proceeds and the carrying amount of the asset.","translation":"गुंतवणूक मालमत्तेच्या निवृत्ती किंवा विल्हेवाट लावण्यामुळे होणारे नफा किंवा तोटे, निव्वळ विल्हेवाट खर्च आणि मालमत्तेच्या वहन मूल्यांमधील फरकाने निश्चित केले पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The asset is measured in accordance with Ind AS 16.","translation":"मालमत्तेचे मोजमाप इंड एएस १६ नुसार केले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"It should be depreciated by further ` 40,000.","translation":"त्यावर आणखी `४०,००० ची घसारा आकारला जावा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The property is classified as held for sale under Ind AS 105.","translation":"मालमत्तेचे वर्गीकरण इंड एएस १०५ अंतर्गत विक्रीसाठी आहे असे केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At the time of classification as held for sale it will be measured at lower of its carrying amount.","translation":"विक्रीसाठी वर्गीकरण करताना, ते त्याच्या वहन मूल्यापेक्षा कमी मोजले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accordingly, there is a write-down on initial classification of property as held for sale.","translation":"त्यानुसार, मालमत्तेच्या सुरुवातीच्या वर्गीकरणावर विक्रीसाठी घट आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A loss of ` 20,000 is recognised in profit or loss.","translation":"`२०,००० ची तोटा नफा किंवा तोट्यात नोंदवला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"On next reporting date, the property’s fair value less costs to sell is estimated at ` 85,000.","translation":"पुढील अहवाल दिनांकास, मालमत्तेचे विक्री खर्च वजा जाता अंदाजित योग्य मूल्य `८५,००० आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accordingly, a loss of ` 15,000 is recognised in profit or loss.","translation":"त्यानुसार, `१५,००० चा तोटा नफा किंवा तोट्यात नोंदवला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Subsequently, the property is sold for ` 90,000.","translation":"त्यानंतर, मालमत्ता `९०,००० ला विकली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A gain of ` 5,000 will be recognised.","translation":"`५,००० चा नफा नोंदवला जाईल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity should recognise the loss of ` 1,100.","translation":"संस्थेने `१,१०० चा तोटा ओळखावा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"This amount shall not be considered as impairment loss.","translation":"ही रक्कम घट म्हणून मानली जाणार नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity estimated that fair value less costs to sell of the disposal group amounts to ` 13,000.","translation":"संस्थेने अंदाजित केले आहे की, विक्री खर्च वजा जाता, समूह `१३,००० आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity should recognises an impairment loss of ` 1,900.","translation":"संस्थेने `१,९०० ची घट नोंदवावी.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The allocation of impairment loss can be illustrated as follows:","translation":"घटाचे वाटप खालीलप्रमाणे स्पष्ट केले जाऊ शकते:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Firstly, the impairment loss reduces the amount of goodwill in the disposal group.","translation":"सुरुवातीला, घट समूहातील सद्भावना कमी करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Reversal of impairment loss on Goodwill is not allowed under Ind AS 36.","translation":"इंड एएस ३६ अंतर्गत सद्भावनेवरील घट कमी करण्यास परवानगी नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A freehold property was originally acquired for ` 40,00,000.","translation":"एका मालकीची मालमत्ता मूळतः `४०,००,००० मध्ये खरेदी केली होती.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Following classification as held for sale, no further depreciation is recognised.","translation":"विक्रीसाठी वर्गीकरणानंतर, आणखी घसारा नोंदवला जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The gain of ₹ 1, 50, 000 is less than the cumulative impairment losses recognised to date.","translation":"₹ १,५०,००० चा नफा आजपर्यंत ओळखल्या गेलेल्या एकत्रित घसारा नुकसानापेक्षा कमी आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's financial statements must adhere to the guidelines.","translation":"कंपनीच्या आर्थिक विवरणांनी मार्गदर्शक तत्त्वांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Discontinued operations are reported separately in the financial statements.","translation":"बंद केलेल्या कार्यांचे वित्तीय विवरण स्वतंत्रपणे सादर केले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The analysis of discontinued operations can be presented in the notes or in the statement of profit and loss.","translation":"बंद केलेल्या कार्यांचे विश्लेषण नोंदींमध्ये किंवा नफा आणि तोटा विवरणात सादर केले जाऊ शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Entities must disclose the income from continuing and discontinued operations.","translation":"संस्थांनी चालू आणि बंद केलेल्या कार्यांमधून मिळणारे उत्पन्न उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Net cash flows from discontinued operations should be disclosed.","translation":"बंद केलेल्या कार्यांमधून निव्वळ रोख प्रवाह दर्शविला पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Earnings per share for discontinued operations must be shown separately.","translation":"बंद केलेल्या कार्यांसाठी प्रति शेअर कमाई स्वतंत्रपणे दर्शविली पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Adjustments to prior period disposals are classified separately.","translation":"मागील कालावधीतील विल्हेवाट लावलेल्या समायोजनांचे वर्गीकरण स्वतंत्रपणे केले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The resolution of uncertainties from disposal transactions is important.","translation":"विल्हेवाट व्यवहारातून अनिश्चिततांचे निराकरण करणे महत्त्वाचे आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"If a component is no longer held for sale, its results are reclassified.","translation":"जर एखादा घटक विक्रीसाठी नसेल, तर त्याचे परिणाम पुन्हा वर्गीकृत केले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Loss of control in a subsidiary requires specific disclosures.","translation":"एखाद्या उपकंपनीवरील नियंत्रण गमावल्यास विशिष्ट प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The statement of profit and loss presents the financial performance.","translation":"नफा आणि तोटा विवरण आर्थिक कामगिरी सादर करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Revenue and cost of sales are key components of the statement.","translation":"महसूल आणि विक्रीची किंमत विवरणाचे मुख्य घटक आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Income tax expense reduces profit before tax.","translation":"उत्पन्न कर खर्च करपूर्व नफा कमी करतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Discontinued operations have a separate profit for the period.","translation":"बंद केलेल्या कार्यांसाठी कालावधीचा स्वतंत्र नफा असतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The profit is attributable to the owner of the parent.","translation":"नफा parent कंपनीच्या मालकाला दिला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Non-controlling interests also receive a portion of the profit.","translation":"अल्पसंख्याक हितसंबंधींना देखील नफ्याचा एक भाग मिळतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Financial statements of listed entities provide valuable insights.","translation":"सूचीबद्ध संस्थांची आर्थिक विवरणे मौल्यवान माहिती प्रदान करतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 105 differs from AS 24 in several aspects.","translation":"इंड एएस 105 अनेक बाबींमध्ये एएस 24 पेक्षा वेगळे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The scope and objective of the standards are different.","translation":"मानकांचा scope आणि objective (उद्देश) भिन्न आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Discontinuing operations are defined differently under each standard.","translation":"प्रत्येक मानकाअंतर्गत कार्यांचे खंडन (Discontinuing operations) वेगळ्या पद्धतीने परिभाषित केले जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An entity is required to classify a non-current asset as held for sale if its carrying amount will be recovered principally through a sale transaction.","translation":"एखाद्या संस्थेने बिगर-चालू मालमत्तेचे वर्गीकरण विक्रीसाठी करायचे आहे, जर तिची वहन किंमत प्रामुख्याने विक्री व्यवहारातून वसूल केली जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The asset must be available for immediate sale in its present condition.","translation":"मालमत्ता तिच्या सध्याच्या स्थितीत त्वरित विक्रीसाठी उपलब्ध असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Sale must be highly probable.","translation":"विक्री अत्यंत संभाव्य असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The appropriate level of management must be committed to a plan to sell the asset.","translation":"व्यवस्थापनाच्या योग्य स्तरावर मालमत्ता विक्रीच्या योजनेसाठी बांधिलकी असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An active programme to trace a buyer and complete the selling plan must have been initiated.","translation":"खरेदीदाराचा शोध घेण्यासाठी आणि विक्री योजना पूर्ण करण्यासाठी एक सक्रिय कार्यक्रम सुरू करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The asset must be actively marketed for sale at a price that is reasonable in relation to its current fair value.","translation":"मालमत्तेची व���क्री तिच्या सध्याच्या वाजवी मूल्याच्या तुलनेत वाजवी दराने सक्रियपणे बाजारपेठेत केली जाणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The sale transaction is expected to be completed within one year from the date of classification.","translation":"विक्री व्यवहार वर्गीकरणाच्या तारखेपासून एका वर्षाच्या आत पूर्ण होण्याची अपेक्षा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Significant changes to or withdrawal from the plan to sell the asset are unlikely.","translation":"मालमत्ता विक्रीच्या योजनेत महत्त्वपूर्ण बदल किंवा त्यातून माघार घेणे अपेक्षित नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The likelihood of shareholders’ approval should also be considered as part of assessment if it is required in the jurisdiction.","translation":"जर अधिकार क्षेत्रात आवश्यक असेल, तर भागधारकांच्या मान्यतेची शक्यता देखील मूल्यांकनाचा भाग म्हणून विचारात घेतली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"At the end of the reporting period, ABC Company’s board of directors has approved a plan to sell a non-current asset.","translation":"अहवालन कालावधीच्या शेवटी, एबीसी कंपनीच्या संचालक मंडळाने बिगर-चालू मालमत्ता विक्रीची योजना मंजूर केली आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The eventual disposal requires approval by a majority of company’s shareholders through a formal vote which will take place after the reporting period.","translation":"अखेरीस मालमत्तेच्या विल्हेवाटीसाठी कंपनीच्या बहुसंख्य भागधारकांची औपचारिक मतदानाद्वारे मान्यता आवश्यक आहे, जी अहवालन कालावधीनंतर होईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The 'highly probable' test is met because the shareholders have irrevocably committed to approving the transaction.","translation":"'अत्यंत संभाव्य' चाचणी पूर्ण झाली आहे कारण भागधारकांनी व्यवहारास मान्यता देण्यासाठी अपरिवर्तनीयपणे बांधिलकी दर्शविली आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Company XYZ holds an 85 per cent interest in a subsidiary, Company ABC.","translation":"कंपनी XYZ ची उपकंपनी, कंपनी ABC मध्ये 85 टक्के हिस्सेदारी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The law prevents Company XYZ from participating in the formal vote on such a transaction.","translation":"कायद्यानुसार कंपनी XYZ ला अशा व्यवहारावर औपचारिक मतदानामध्ये भाग घेण्यास प्रतिबंध आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The outcome of the shareholder vote is uncertain.","translation":"भागधारकांच्या मतदानाचे काय होईल, हे अनिश्चित आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity which has committed to a sale plan which involves loss of control of subsidiary shall classify all the assets and liabilities of that subsidiary as held for sale.","translation":"एखादी संस्था जी विक्री योजनेसाठी बांधील आहे, ज्यामध्ये उपकंपनीवरील नियंत्रण कमी होण्याचा समावेश आहे, तिने त्या उपकंपनीची सर्व मालमत्ता आणि दायित्वे विक्रीसाठी म्हणून वर्गीकृत करावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The delay must have been caused by the events or circumstances which are beyond the control of the entity.","translation":"विलंब संस्थेच्या नियंत्रणाबाहेरील घटना किंवा परिस्थितीमुळे झाला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity is committed to its selling plan of a manufacturing facility in its present condition and so classifies it as held for sale.","translation":"एका संस्थेने तिच्या सध्याच्या स्थितीत असलेल्या उत्पादन सुविधेच्या विक्री योजनेवर ठामपणे काम केले आहे आणि म्हणूनच तिचे विक्रीसाठी वर्गीकरण केले आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity is required by the buyer to make good the damage, which will extend the period required to complete the sale beyond one year.","translation":"खरेदीदाराने संस्थेला नुकसानीची भरपाई करण्यास सांगितले आहे, ज्यामुळे विक्री पूर्ण करण्यासाठी लागणारा कालावधी एका वर्षापेक्षा जास्त वाढेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"During the initial one-year period, the market conditions deteriorated and, as a result, the asset could not be sold by the end of that period.","translation":"सुरुवातीच्या एक वर्षाच्या काळात, बाजारातील परिस्थिती बिघडली आणि परिणामी, मालमत्ता त्या कालावधीच्या शेवटी विकली जाऊ शकली नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The supplier can easily substitute the server.","translation":"पुरवठादार सहजपणे सर्व्हर बदलू शकतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The customer does not have the right to use an identified asset.","translation":"ग्राहकाला ओळखलेल्या मालमत्तेचा वापर करण्याचा अधिकार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Analyze whether the substitution rights are substantive.","translation":"बदलीचे अधिकार महत्त्वाचे आहेत का, याचे विश्लेषण करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The supplier would benefit economically from substituting an alternative asset.","translation":"पर्यायी मालमत्तेची अदलाबदल केल्यास पुरवठादाराला आर्थिक फायदा होईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The customer has the right to obtain substantially all of the economic benefits.","translation":"ग्राहकाला जवळजवळ सर्व आर्थिक फायदे मिळवण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The contract identifies five of the cable’s 25 fibres for use by Customer XYZ.","translation":"करारानुसार, ग्राहक XYZ च्या वापरासाठी केबलमधील 25 तंतूंपैकी 5 तंतू निश्चित केले आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The capacity portion of the pipeline is an identified asset.","translation":"पाइपलाइनचा क्षमता भाग एक ओळखलेली मालमत्ता आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The customer has the right to direct the use of the identified asset.","translation":"ग्राहकाला ओळखलेल्या मालमत्तेचा वापर निर्देशित करण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The analysis should focus on the rights and economics of the use of the warehouse.","translation":"विश्लेषणामध्ये, गोदामाच्या वापराचे अधिकार आणि अर्थशास्त्र यावर लक्ष केंद्रित केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A customer can obtain economic benefits either directly or indirectly.","translation":"ग्राहक आर्थिक फायदे थेट किंवा अप्रत्यक्षपणे मिळवू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Economic benefits from use of an asset include the asset’s primary outputs.","translation":"एखाद्या मालमत्तेच्या वापरामुळे मिळणाऱ्या आर्थिक फायद्यांमध्ये मालमत्तेचे प्राथमिक उत्पादन समाविष्ट असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If a contract limits the use of a motor vehicle to only one particular territory.","translation":"जर एखादा करार मोटार वाहन फक्त एका विशिष्ट क्षेत्रात वापरण्याची मर्यादा घालत असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Company MNO enters into a 15-year contract with Power Company PQR.","translation":"कंपनी MNO पॉवर कंपनी PQR सोबत 15 वर्षांचा करार करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The tax credits do not relate to use of the solar farm.","translation":"कर क्रेडिट्सचा सौर फार्मच्या वापराशी संबंध नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Decisions about how and for what purpose an asset will be used are the most relevant factors.","translation":"एखादी मालमत्ता कशी आणि कोणत्या कारणासाठी वापरली जाईल याबद्दलचे निर्णय सर्वात संबंधित घटक आहेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The customer has the right to change how the vehicle is used.","translation":"ग्राहकाला वाहन कसे वापरायचे हे बदलण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Protective rights typically define the scope of the customer’s right to use the asset.","translation":"संरक्षणात्मक अधिकार सामान्यतः मालमत्ता वापरण्याचा ग्राहकाचा अधिकार निश्चित करतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The supplier cannot substitute for another vehicle unless the specified vehicle is not operational.","translation":"निर्दिष्ट वाहन कार्यान्वित नसेल तरच पुरवठादार दुसऱ्या वाहनाची अदलाबदल करू शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Entity A designed the facility and provided its specifications.","translation":"एंटिटी A ने सुविधेची रचना केली आणि तिची वैशिष्ट्ये पुरविली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Supplier H operates the machinery and makes all operating decisions.","translation":"पुरवठादार H यंत्रसामग्रीचे संचालन करतो आणि सर्व परिचालन निर्णय घेतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The assets of the division need to be presented separately from other assets in the balance sheet.","translation":"विभागाच्या मालमत्तेचे ताळेबंदातील इतर मालमत्तेपासून स्वतंत्रपणे सादरीकरण करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The inventories of the division will be shown at ` 9,00,000.","translation":"विभागातील मालाची यादी ₹ 9,00,000 दर्शविली जाईल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The division will be regarded as discontinued operation for the quarter ended 30 th June, 20X1.","translation":"विभागाला 30 जून, 20X1 रोजी संपलेल्या तिमाहीसाठी बंद केलेले ऑपरेशन मानले जाईल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"This information gives a basis for users of financial statements to assess the effect that leases have on the financial position.","translation":"हे माहिती वित्तीय विवरण वापरकर्त्यांना भाड्याने घेतलेल्या मालमत्तेचा वित्तीय स्थितीवर होणारा परिणाम तपासण्यासाठी आधार देते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"A leasing arrangement conveys the use of an asset from one party to another without transferring ownership.","translation":"भाडेतत्त्वावरील व्यवस्था मालमत्तेचे मालकी हक्क हस्तांतरित न करता एका पक्षाकडून दुसऱ्या पक्षाकडे वापरण्यासाठी सोपवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Therefore, it is very critical to assess as to which arrangement contains a lease for assessing correct impact on financial position.","translation":"म्हणून, वित्तीय स्थितीवर योग्य परिणाम तपासण्यासाठी कोणती व्यवस्था भाडेतत्त्वावर आहे, हे तपासणे अत्यंत महत्त्वाचे आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Ind AS 116 shall be applied to ALL LEASES, including leases of Right-of-Use (ROU) assets in a sub -lease, EXCEPT for:","translation":"इंड एएस 116 चा वापर सर्व भाडेकरारांना लागू असेल, ज्यात उप-भाडेकरारातील राइट-ऑफ-यूज (आरओयू) मालमत्तेचा भाडेकरार समाविष्ट आहे, खालील गोष्टी वगळता:","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Leases to explore for or use minerals, oil, natural gas and similar non- regenerative resources","translation":"खनिजे, तेल, नैसर्गिक वायू आणि तत्सम, पुनरुत्पादित न होणाऱ्या संसाधनांचा शोध घेण्यासाठी किंवा वापरण्यासाठीचे भाडेकरार","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Short-term leases: A short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less and does not include an option to purchase the underlying asset.","translation":"अल्प-मुदतीचे भाडेकरार: अल्प-मुदतीचा भाडेकरार म्हणजे असा भाडेकरार, ज्याची सुरुवात 12 महिन्यांची किंवा त्यापेक्षा कमी मुदतीची असते आणि त्यात मूळ मालमत्ता खरेदी करण्याचा पर्याय नसेल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The lessee can benefit from use of the underlying asset on its own or together with other resources that are readily available to the lessee","translation":"भाडेकरू स्वतःच्या किंवा भाडेकरूला सहज उपलब्ध असलेल्या इतर संसाधनांच्या मदतीने मूळ मालमत्तेचा वापर करू शकतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity may lease a car for use in its business and the lease includes the use of the tyres attached to the car.","translation":"एखादी संस्था तिच्या व्यवसायात वापरण्यासाठी कार भाड्याने घेऊ शकते आणि या भाडेकरारात कारला जोडलेल्या टायरचा वापर समाविष्ट आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"At the inception of a contract, an entity shall assess whether the contract is or contains a lease.","translation":"करार सुरू झाल्यावर, संस्थेने मूल्यांकन करणे आवश्यक आहे की करारात भाडेकरार आहे की नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For the purpose, a lease is defined as a contract, or part of a contract that conveys the right to control the use of an identified asset for a period of time in exchange for consideration.","translation":"या उद्देशासाठी, भाडेकरार म्हणजे असा करार किंवा कराराचा भ���ग, जो विशिष्ट मालमत्तेचा वापर काही कालावधीसाठी, मोबदल्यात नियंत्रित करण्याचा अधिकार देतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Does the customer have right to obtain substantially all of the economic benefits from the use of asset throughout the period of use?","translation":"ग्राहक मालमत्तेच्या वापरामुळे मिळणारे जवळपास सर्व आर्थिक फायदे वापर कालावधीत मिळवण्याचा अधिकार आहे का?","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Does the customer or the supplier has the right to direct how and for what purpose the asset is used throughout the period of use?","translation":"ग्राहक किंवा पुरवठादाराला मालमत्ता कशी आणि कोणत्या कारणांसाठी वापरायची, हे वापर कालावधीत निर्देशित करण्याचा अधिकार आहे का?","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The rolling stock is designed to transport materials used in Customer XYZ’s production process and is not suitable for use by other customers.","translation":"रोलिंग स्टॉक, ग्राहक XYZ च्या उत्पादन प्रक्रियेत वापरल्या जाणाऱ्या सामग्रीच्या वाहतुकीसाठी डिझाइन केलेले आहे आणि ते इतर ग्राहकांसाठी वापरण्यायोग्य नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"A supplier’s right to substitute an asset is SUBSTANTIVE when BOTH of the following conditions are met:","translation":"मालमत्ता बदलण्याचा पुरवठादाराचा अधिकार खालील दोन्ही अटी पूर्ण झाल्यावर महत्त्वपूर्ण मानला जातो:","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The supplier has the PRACTICAL ABILITY to substitute alternative assets throughout the period of use","translation":"पुरवठादाराला वापर कालावधीत पर्यायी मालमत्ता बदलण्याची व्यावहारिक क्षमता आहे","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The supplier would BENEFIT ECONOMICALLY from the exercise of its right to substitute the asset","translation":"मालमत्ता बदलण्याचा अधिकार वापरल्यास पुरवठादाराला आर्थिक फायदा होईल","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Contract terms that allow or require a supplier to substitute alternative assets only when the underlying asset is not operating","translation":"करारातील अटी, पुरवठादाराला फक्त मूळ मालमत्ता काम करत नसेल, तर पर्यायी मालमत्ता बदलण्याची परवानगी देतात किंवा तसे करण्यास भाग पाडतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Entity L decides whether and what cargo will be transported, and when and to which ports the ship will sail throughout the period of use, subject to restrictions specified in the contract.","translation":"कंपनी एल ठरवते की कोणता माल वाहतूक करायचा, केव्हा आणि कोणत्या बंदरांवर जहाज वापरायचे, करारात नमूद केलेल्या निर्बंधांच्या अधीन राहून.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"These restrictions prevent Entity L from sailing the ship into waters at a high risk of piracy or carrying explosive materials as cargo.","translation":"हे निर्बंध कंपनी एलला चाचेगिरीचा उच्च धोका असलेल्या पाण्यात जहाज चालवण्यापासून किंवा स्फोटक सामग्री माल म्हणून वाहून नेण्यापासून प्रतिबंधित करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Solution: Entity L has the right to direct the use of the ship.","translation":"उत्तर: कंपनी एलला जहाजाच्या वापराचे निर्देश देण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The contractual restrictions are protective rights.","translation":"करारातील निर्बंध हे संरक्षणात्मक अधिकार आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"In the scope of its right of use, Entity L determines how and for what purpose the ship is used throughout the five — year period because it decides whether, where and when the ship sails, as well as the cargo that it will transport.","translation":"वापरण्याच्या अधिकाराच्या कक्षेत, कंपनी एल हे ठरवते की जहाज कसे आणि कोणत्या कारणांसाठी वापरले जाते, कारण ते ठरवते की जहाज केव्हा, कोठे आणि कसे चालते, तसेच ते कोणता माल वाहतूक करेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Entity L has the right to change these decisions throughout the period of use.","translation":"कंपनी एलला वापरण्याच्या कालावधीत हे निर्णय बदलण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Therefore, the contract contains a lease.","translation":"म्हणूनच, करारात भाडेपट्टी आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The economic benefits associated with substituting the asset are expected to exceed the costs associated with substituting the asset.","translation":"संपत्ती बदलण्याशी संबंधित आर्थिक फायदे मालमत्ता बदलण्याच्या खर्चापेक्षा जास्त अपेक्षित आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The supplier would NOT BENEFIT ECONOMICALLY from the exercise of its right to substitute the asset.","translation":"पुरवठादाराला मालमत्ता बदलण्याचा अधिकार वापरल्यास आर्थिकदृष्ट्या फायदा होणार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The supplier has NO PRACTICAL ABILITY to substitute alternative assets throughout the period of use.","translation":"पुरवठादाराला वापरण्याच्या कालावधीत पर्यायी मालमत्ता बदलण्याची कोणतीही व्यावहारिक क्षमता नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The right to control the use of an asset may not necessarily be documented, in the form as a lease agreement.","translation":"मालमत्तेच्या वापराचे नियंत्रण करण्याचा अधिकार भाडेपट्टी कराराच्या स्वरूपात आवश्यक नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Sometimes, there are contracts that contain rights to use multiple assets.","translation":"कधीकधी, असे करार असतात ज्यात अनेक मालमत्ता वापरण्याचे अधिकार असतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The lessee can benefit from the use of the asset either on its own OR together with other resources that are readily available to the lessee.","translation":"भाडेकरू एकतर स्वतःच्या मालमत्तेचा वापर करू शकतो किंवा भाडेकरूला सहज उपलब्ध असलेल्या इतर संसाधनांसह वापरू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The underlying asset is neither highly dependent on, nor highly interrelated with, the other underlying assets in the contract.","translation":"अंतर्निहित मालमत्ता करारातील इतर अंतर्निहित मालमत्तेवर जास्त अवलंबून नाही किंवा एकमेकांशी संबंधित नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The lessee would be unable to benefit from the use of the excavator without also using the accessories.","translation":"ॲक्सेसरीजचा वापर केल्याशिवाय भाडेकरूला उत्खननकर्त्याच्या वापराचा फायदा घेता येणार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lessee can benefit from the loading truck on its own or together with other readily available resources because the loading truck could be deployed for other uses independent of the excavator.","translation":"भाडेकरू लोडिंग ट्रकचा स्वतःहून किंवा इतर सहज उपलब्ध संसाधनांसह उपयोग करू शकतो कारण लोडिंग ट्रक उत्खननकर्त्यावर अवलंबून नसलेल्या इतर उपयोगांसाठी वापरला जाऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"There may be many contracts containing a lease coupled with an agreement to purchase or sell other goods or services.","translation":"असे अनेक करार असू शकतात ज्यात भाडेपट्टी आणि इतर वस्तू किंवा सेवा खरेदी किंवा विक्री करण्याचा करार असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In this example, only the use of the truck is considered a lease component.","translation":"या उदाहरणात, फक्त ट्रकचा वापर भाडेपट्टी घटक मानला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The office building and HVAC system are one lease component because they cannot function independently of each other.","translation":"ऑफिसची इमारत आणि एचव्हीएसी प्रणाली एक भाडेपट्टी घटक आहे कारण ते एकमेकांवर अवलंबून न राहता कार्य करू शकत नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 116 provides a practical expedient that permits lessees to make an accounting policy election, by CLASS OF UNDERLYING ASSET, to account for each separate lease component of a contract and any associated non-lease components as a SINGLE LEASE COMPONENT.","translation":"इंड एएस 116 एक व्यावहारिक उपाय प्रदान करते जे भाडेकरूंना, अंतर्निहित मालमत्तेच्या वर्गानुसार, करारातील प्रत्येक स्वतंत्र भाडेपट्टी घटकाचे आणि कोणत्याही संबंधित नॉन-लीज घटकांचे एकल भाडेपट्टी घटक म्हणून खाते देण्यासाठी लेखा धोरण निवडण्याची परवानगी देते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Additional payments of ₹5,00,000 per year are variable payments based on usage.","translation":"अतिरिक्त ₹5,00,000 प्रति वर्षचे देय उपयोगानुसार बदलणारे आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Lease incentives reduce the initial measurement of the lessee's ROU asset.","translation":"भाडेपट्टीतील प्रोत्साहन (Lease incentives) भाडेकराराच्या ROU मालमत्तेचे (ROU asset) सुरुवातीचे मापन कमी करतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For finance leases, incentives reduce expected lease receivables.","translation":"वित्त भाडेपट्टीसाठी, प्रोत्साहन भाडेपट्टीच्या अपेक्षित रकमा कमी करतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Lessors should defer the cost of lease incentives and recognize it as a reduction to lease income.","translation":"भाडेपट्टा देणाऱ्यांनी भाडेपट्टीतील प्रोत्साहनांचा खर्च पुढे ढकला आणि तो भाडे उत्पन्नात कपात म्हणून ओळखावा.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Variable lease payments depend on changes in facts or circumstances after the commencement date.","translation":"बदलणारे भाडे कर���र सुरू झाल्यानंतरच्या घटना किंवा परिस्थितीतील बदलांवर अवलंबून असतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Payments linked to a consumer price index are examples of variable lease payments.","translation":"ग्राहक किंमत निर्देशांकाशी जोडलेले (linked) देयके बदलणाऱ्या भाडे कराराची उदाहरणे आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The lease liability is remeasured if there is a change in cash flows due to changes in the index or rate.","translation":"निर्देशांक (index) किंवा दरात बदल झाल्यामुळे रोख प्रवाहामध्ये बदल झाल्यास भाडेपट्टीची देयता पुन्हा मोजली जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The lease payment for the first year is ₹1,000.","translation":"पहिल्या वर्षासाठी भाडेपट्टीची रक्कम ₹1,000 आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Variable payments not based on an index or rate are not included as lease payments.","translation":"निर्देशांक किंवा दरावर आधारित नसलेली बदलती देयके भाडेपट्टीमध्ये समाविष्ट केली जात नाहीत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"These payments are recognized in profit or loss in the period the event occurs.","translation":"ही देयके ज्या कालावधीत घटना घडते, त्या कालावधीतील नफा किंवा तोट्यात ओळखली जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The arrangement contains a lease of medical equipment.","translation":"या व्यवस्थेत वैद्यकीय उपकरणांची भाडेपट्टी आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"There are no lease payments for purposes of initial measurement.","translation":"सुरुवातीच्या मापनासाठी कोणतीही भाडेपट्टीची रक्कम नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Entity A measures the lease liability as the present value of the fixed lease payments.","translation":"कंपनी A निश्चित भाडेपट्टीच्या रकमेचे वर्तमान मूल्य म्हणून भाडेपट्टीची देयता मोजते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Payments for water are recognized as a variable lease payment.","translation":"पाण्याचे देयक बदलणाऱ्या भाडेपट्टीच्या देयकासारखे ओळखले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The exercise price is included as a lease payment if the lessee is reasonably certain to exercise a purchase option.","translation":"खरेदीचा पर्याय वापरण्याची वाजवी खात्री असल्यास, खरेदीची किंमत भाडेपट्टीच्या देयकात समाविष्ट केली जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Termination penalties are included as a lease payment if the lease term reflects the lessee exercising an option to terminate.","translation":"भाडेपट्टीची मुदतपूर्ती (termination) झाल्यास, भाडेकराराने मुदत संपुष्टात आणण्याचा पर्याय वापरल्यास, मुदतपूर्तीची दंडात्मक रक्कम भाडेपट्टीच्या देयकात समाविष्ट केली जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Lease payments include amounts expected to be payable under residual value guarantees.","translation":"भाडेपट्टीमध्ये उर्वरित मूल्याच्या (residual value) हमी अंतर्गत देय असलेली रक्कम समाविष्ट असते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The lessee should include the amount of ₹8,000 as a lease payment.","translation":"भाडेकराराने ₹8,000 ची रक्कम भाडेपट्टीमध्ये समाविष्ट करावी.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Initial direct costs are the incremental costs of obtaining a lease.","translation":"सुरुवातीचे प्रत्यक्ष खर्च म्हणजे भाडेपट्टी मिळवण्याचे वाढीव खर्च.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The lessee uses the incremental borrowing rate if the interest rate implicit in the lease cannot be readily determined.","translation":"जर भाडेपट्टीमधील निहित व्याजदर सहजपणे निश्चित केला जाऊ शकत नसेल, तर भाडेकरू वाढीव कर्ज दर वापरतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"At the commencement date, a lessee shall recognise a ROU Asset and a Lease Liability.","translation":"सुरुवातीच्या तारखेला, भाडेकरू एक ROU मालमत्ता आणि भाडे दायित्व ओळखेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 116 requires lessees to recognise a liability to make lease payments.","translation":"इंड एएस ११६ भाडेकरूंना भाडे देण्यासाठी दायित्व ओळखणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This standard applies to all leases.","translation":"हे मानक सर्व भाड्याने लागू होते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Lease payments used in measuring the lease liability are amounts due to the lessor.","translation":"भाडे दायित्व मोजण्यासाठी वापरले जाणारे भाडे देयके हे भाडेपट्टीदाराला देय असलेली रक्कम आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Fixed payments, less any lease incentives receivable, are included.","translation":"निश्चित देयके, कोणतीही भाडे प्रोत्साहन रक्कम वगळून, समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Variable lease payments that depend on an index or a rate are also considered.","translation":"निर्देशांक किंवा दरावर अवलंबून असलेले बदलणारे भाडे देखील विचारात घेतले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The exercise price of a purchase option is included if the lessee is reasonably certain to exercise that option.","translation":"खरेदीचा पर्याय वापरण्याची किंमत समाविष्ट आहे, जर भाडेकरू त्या पर्यायाचा वापर करण्यास वाजवीपणे निश्चित असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The initial lease payment is ₹ 100,000.","translation":"सुरुवातीचे भाडे ₹ १,००,००० आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Lease payments will increase by the rate of SOFR each year.","translation":"प्रत्येक वर्षी भाड्यामध्ये SOFR दराने वाढ होईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The present value of lease liability initially will be measured at ₹ 8,80,889.","translation":"सुरुवातीला भाडे दायित्वाचे वर्तमान मूल्य ₹ ८,८०,८८९ मोजले जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The ROU Asset is initially measured at COST.","translation":"ROU मालमत्ता सुरुवातीला खर्चावर मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Initial direct costs are included in the cost.","translation":"सुरुवातीचे प्रत्यक्ष खर्च खर्चामध्ये समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The journal entry in the books of lessee is prepared.","translation":"भाडेकरूच्या पुस्तकात जर्नल नोंद तयार केली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entity Y would calculate the right-of-use asset.","translation":"घटक Y वापर-हक्काची मालमत्ता मोजेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lease commencement date is 1 February 20X1.","translation":"भाडे सुरू होण्याची तारीख १ फेब्रुवारी २०X१ आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Company H leases an aircraft for a period of 5 years.","translation":"कंपनी H ५ वर्षांच्या कालावधीसाठी विमान भाड्याने घेते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The aircraft must undergo a planned check after every 100,000 flight hours.","translation":"विमानाची तपासणी दर १,००,००० तासांच्या उड्डाणानंतर करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"AS 19 is based on dual classification model.","translation":"एएस १९ दुहेरी वर्गीकरण मॉडेलवर आधारित आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"ROU asset is not required to be accounted for under AS 19.","translation":"एएस १९ अंतर्गत ROU मालमत्तेची नोंद घेणे आवश्यक नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"After the commencement date, the right-of-use asset should be measured using a cost model.","translation":"सुरुवातीच्या तारखेनंतर, वापर-हक्काची मालमत्ता खर्च मॉडेल वापरून मोजली जावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lease term begins at the lease commencement date.","translation":"भाडेपट्टीचा कालावधी भाडेपट्टी सुरू होण्याच्या तारखेपासून सुरू होतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The assessment of whether it is reasonably certain that a lessee will exercise an extension or termination option should be done on lease commencement date.","translation":"भाडेकरू मुदतवाढ किंवा समाप्तीचा पर्याय वापरेल की नाही, याचे मूल्यांकन भाडेपट्टी सुरू होण्याच्या तारखेला केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity should consider all relevant facts and circumstances that create an economic incentive for the lessee to exercise, or not to exercise, the option.","translation":"एका संस्थेने सर्व संबंधित तथ्ये आणि परिस्थिती विचारात घ्यावी, जी भाडेकरूला पर्याय वापरण्यासाठी किंवा न वापरण्यासाठी आर्थिक प्रोत्साहन देतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The assessment should not be based solely on the lessee’s intentions, past practices, or estimates.","translation":"हे मूल्यांकन केवळ भाडेकरूच्या हेतू, भूतकाळातील पद्धती किंवा अंदाजांवर आधारित नसावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It should focus on the factors that create an economic incentive for the lessee, including contract, asset, entity, or market-based factors.","translation":"यामध्ये भाडेकरूला आर्थिक प्रोत्साहन देणाऱ्या घटकांवर लक्ष केंद्रित केले पाहिजे, ज्यात करार, मालमत्ता, संस्था किंवा बाजार-आधारित घटक यांचा समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Example of relevant factors to consider are: Contractual terms vis-a vis market rates.","translation":"विचारात घेण्यासारख्या संबंधित घटकांचे उदाहरण: बाजार दरांशी संबंधित कराराच्या अटी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In certain cases, it can be more difficult to determine whether the exercise of the option is reasonably certain where the period from the commencement of the lease to the exercise date of an option is longer.","translation":"काही प्रकरणांमध्ये, भाडेपट्टी सुरू होण्याच्या तारखेपासून पर्यायाच्या वापराच्या तारखेपर्यंतचा कालावधी जास्त असल्यास, पर्यायाचा वापर वाजवी आहे की नाही हे निश्चित करणे अधिक कठीण होऊ शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An artificially short lease term may effectively create a significant economic incentive for the lessee to exercise a purchase or renewal option.","translation":"कृत्रिमरित्या कमी भाडेपट्टीचा कालावधी भाडेकरूला खरेदी किंवा नूतनीकरण पर्याय वापरण्यासाठी महत्त्वपूर्ण आर्थिक प्रोत्साहन देऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Similarly, the significance of the underlying asset to the lessee’s operations may affect a lessee’s decisions about whether it is reasonably certain to exercise a purchase or renewal option.","translation":"त्याचप्रमाणे, भाडेकरूच्या कामकाजासाठी अंतर्निहित मालमत्तेचे महत्त्व भाडेकरू खरेदी किंवा नूतनीकरण पर्याय वापरण्यास वाजवी आहे की नाही याबद्दलच्या निर्णयावर परिणाम करू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An option to extend or terminate a lease may be combined with one or more other contractual features.","translation":"मुदतवाढ किंवा भाडेपट्टी संपुष्टात आणण्याचा पर्याय एक किंवा अधिक इतर करारात्मक वैशिष्ट्यांसह एकत्रित केला जाऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The shorter the non-cancellable period of a lease, the more likely a lessee is to exercise an option to extend the lease or not to exercise an option to terminate the lease.","translation":"भाडेपट्टीचा रद्द न होणारा कालावधी जितका कमी असेल तितके भाडेकरू भाडेपट्टी वाढवण्याचा किंवा भाडेपट्टी संपुष्टात आणण्याचा पर्याय वापरण्याची शक्यता जास्त असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lessee’s past practice regarding the period over which it has typically used particular types of assets may provide information that is helpful in assessing whether the lessee is reasonably certain to exercise, or not to exercise, an option.","translation":"भाडेकरूने विशिष्ट प्रकारच्या मालमत्तेचा वापर ज्या कालावधीत केला आहे, त्या संदर्भात भाडेकरूची भूतकाळातील पद्धत, भाडेकरू पर्याय वापरण्यास वाजवी आहे की नाही, याचे मूल्यांकन करण्यासाठी उपयुक्त माहिती देऊ शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lessee may enter into a lease contract for non-consecutive periods.","translation":"भाडेकरू नॉन-कन्सेक्युटिव्ह कालावधीसाठी भाडेपट्टी करार करू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This is seen in the retail industry when retailers enter into contracts with shopping centers to lease the same retail space for certain non-consecutive months of the year.","translation":"हे किरकोळ उद्योगात दिसून येते, जेव्हा किरकोळ विक्रेते वर्षाच्या विशिष्ट नॉन-कन्सेक्युटिव्ह महिन्यांसाठी समान किरकोळ जागा भाड्याने घेण्यासाठी शॉपिंग सेंटर्सशी करा�� करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In these arrangements, the lease term is the aggregate of the non-consecutive periods.","translation":"या व्यवस्थेत, भाडेपट्टीचा कालावधी नॉन-कन्सेक्युटिव्ह कालावधीचा एकत्रित असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If only the lessor has the right to terminate a lease, the period covered by the option to terminate the lease is included in the non-cancellable period of the lease.","translation":"फक्त जमीनदाराला भाडेपट्टी संपुष्टात आणण्याचा अधिकार असल्यास, भाडेपट्टी संपुष्टात आणण्याच्या पर्यायाने व्यापलेला कालावधी भाडेपट्टीच्या रद्द न होणाऱ्या कालावधीत समाविष्ट केला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If both the lessee and the lessor can terminate the contract without more than an insignificant penalty at any time at or after the end of the non-cancellable term, then there are no enforceable rights and obligations beyond the non-cancellable term.","translation":"जर भाडेकरू आणि जमीनदार दोघेही रद्द न होणाऱ्या मुदतीच्या समाप्तीनंतर कोणत्याही वेळी किरकोळ दंडाशिवाय करार संपुष्टात आणू शकत असतील, तर रद्द न होणाऱ्या मुदतीनंतर कोणतेही अंमलबजावणीयोग्य अधिकार आणि दायित्वे नस्तात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"After the lease commencement, lessees are required to reassess the lease term upon the occurrence of either a significant event OR a significant change in the circumstances.","translation":"भाडेपट्टी सुरू झाल्यानंतर, भाडेकरूंना एकतर महत्त्वपूर्ण घटना घडल्यास किंवा परिस्थितीत महत्त्वपूर्ण बदल झाल्यास भाडेपट्टीच्या मुदतीचे पुनर्मूल्यांकन करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Changes in market-based factors are not within the lessee’s control, and therefore, they do not trigger a reassessment by themselves.","translation":"बाजार-आधारित घटकांमधील बदल भाडेकरूच्या नियंत्रणाखाली नाहीत आणि म्हणूनच, ते स्वतःहून पुनर्मूल्यांकन करत नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 116 requires the lessor to revise the lease term to account for the lessee’s exercise of an option to extend or terminate the lease or purchase the underlying asset, when exercise of such options was not already included in the lease term.","translation":"इंड एएस ११६ नुसार, जमीनदाराला भाडेपट्टीची मुदत सुधारावी लागते, जेणेकरून भाडेकरूने भाडेपट्टी वाढवण्याचा किंवा संपुष्टात आणण्याचा किंवा अंतर्निहित मालमत्ता खरेदी करण्याचा पर्याय वापरल्यास, जेव्हा अशा पर्यायांचा वापर भाडेपट्टीच्या मुदतीत आधीच समाविष्ट नसेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"AS 21 The Effects of Changes in Foreign Exchange Rates, to leases denominated in a foreign currency.","translation":"एएस २१ परदेशी विनिमय दरांमध्ये बदल, परदेशी चलनात दर्शवलेल्या लीजवर होणारे परिणाम.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Lessees remeasure the foreign currency-denominated lease liability using the exchange rate at each reporting date, like they do for other monetary liabilities.","translation":"भाडेकरू प्रत्येक अहवाल दिनांकास विनिमय दराचा वापर करून परदेशी चलनात दर्शवलेल्या लीज दायित्वाचे पुनर्मोजणी करतात, जसे ते इतर मौद्रिक दायित्वासाठी करतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Any changes to the lease liability due to exchange rate changes are recognised in profit or loss.","translation":"विनिमय दरातील बदलांमुळे लीज दायित्वात होणारे कोणतेही बदल नफा किंवा तोट्यात ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Because the ROU Asset is a non-monetary asset measured at historical cost, it is not affected by changes in the exchange rate.","translation":"ROU मालमत्ता ऐतिहासिक खर्चावर मोजली जाणारी गैर-मौद्रिक मालमत्ता असल्याने, त्यावर विनिमय दरातील बदलांचा परिणाम होत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"This approach could result in volatility in profit or loss from the recognition of foreign currency exchange gains or losses, but it will be clear to the users of financial statements that the gains or losses result solely from changes in exchange rates.","translation":"या दृष्टिकोनमुळे परदेशी चलन विनिमय नफा किंवा तोटा ओळखल्याने नफा किंवा तोट्यात अस्थिरता येऊ शकते, परंतु वित्तीय विवरणपत्रांच्या वापरकर्त्यांना हे स्पष्ट होईल की नफा किंवा तोटा केवळ विनिमय दरातील बदलांमुळे होतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 116 requires lessees to REMEASURE LEASE LIABILITIES upon a change in lease payments on account of ANY of the following:","translation":"इंड एएस ११६ भाडेकरूंना खालीलपैकी कोणत्याही कारणामुळे भाडेपट्टीच्या पेमेंटमध्ये बदल झाल्यास लीज दायित्वाची पुनर्मोजणी करणे आवश्यक आहे:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Lessees use a revised discount rate when lease payments are updated for - reassessment of the lease term OR - a reassessment of a purchase option.","translation":"भाडेकरू सुधारित सवलत दराचा वापर करतात जेव्हा भाडेपट्टीचे पेमेंट खालील कारणांसाठी अपडेट केले जाते - भाडेपट्टीच्या मुदतीचे पुनर्मूल्यांकन किंवा खरेदी पर्यायाचे पुनर्मूल्यांकन.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The revised discount rate is based on the interest rate implicit in the lease for the REMAINDER of the lease term.","translation":"सुधारित सवलत दर, भाडेपट्टीच्या उर्वरित मुदतीसाठी भाडेपट्टीमध्ये अंतर्निहित व्याज दरावर आधारित असतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If that rate cannot be readily determined, the lessee uses its incremental borrowing rate.","translation":"जर तो दर सहजपणे निश्चित केला जाऊ शकत नसेल, तर भाडेकरू त्याच्या वाढीव कर्ज दराचा वापर करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Lessees use the original discount rate when lease payments are updated for - a change in expected amounts for residual value guarantees AND - payments dependent on an index or rate, unless the rate is a floating interest rate.","translation":"भाडेकरू मूळ सवलत दराचा वापर करतात जेव्हा भाडेपट्टीचे पेमेंट खालील कारणांसाठी अपडेट केले जाते - अवशिष्ट मूल्याच्या हमीसाठी अपेक्षित रकमेतील बदल आणि निर्देशांक किंवा दरावर अवलंबून असलेले पेमेंट, जोपर्यंत दर फ्लोटिंग व्याज दर नसेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"When a lease includes a market rate adjustment (a market rent review), the negotiations between the lessee and the lessor may take some time to complete (i.e., the negotiation period).","translation":"जेव्हा भाडेकरारात बाजार दराचे समायोजन (बाजार भाडे पुनरावलोकन) समाविष्ट असते, तेव्हा भाडेकरू आणि जमीनदार यांच्यातील वाटाघाटी पूर्ण होण्यासाठी काही वेळ लागू शकतो (म्हणजे, वाटाघाटीचा कालावधी).","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The market rent review negotiations begin during year 5 but are not completed until later","translation":"बाजार भाडे पुनरावलोकन वाटाघाटी वर्ष ५ मध्ये सुरू होतात परंतु त्या नंतर पूर्ण होत नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The reassessment of lease term on account of reasonable certainty to exercise/not exercise of extension and/or termination option","translation":"मुदतवाढ आणि/किंवा समाप्ती पर्यायाचा वापर/न वापरण्याची वाजवी खात्री असल्यामुळे भाडेपट्टीच्या मुदतीचे पुनर्मूल्यांकन","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The amounts expected to be payable under residual value guarantees","translation":"अवशिष्ट मूल्याच्या हमी अंतर्गत देय असलेली अपेक्षित रक्कम","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Future lease payments resulting from a change in an index or rate","translation":"निर्देशांक किंवा दरात बदल झाल्यामुळे भविष्यात होणारे भाडेपट्टीचे पेमेंट","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In-substance fixed lease payments","translation":"वास्तविक निश्चित भाडेपट्टीचे पेमेंट","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"During year 6, while the negotiation is ongoing, the lessee is required to pay the original contractual lease payments.","translation":"वर्ष 6 दरम्यान, वाटाघाटी सुरू असताना, भाडेकरूला मूळ करारानुसार भाडेपट्टीचे पेमेंट करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At the conclusion of the negotiation period (i.e., upon a final determination of the lease payments for year 6 until year 10), the new lease payments apply retrospectively from the beginning of year 6.","translation":"वाटाघाटीच्या समाप्तीनंतर (म्हणजे, वर्ष 6 ते वर्ष 10 पर्यंत भाडेपट्टीच्या पेमेंटच्या अंतिम निर्धारणावर), नवीन भाडेपट्टीचे पेमेंट वर्ष 6 च्या सुरुवातीपासून पूर्वलक्षी प्रभावाने लागू होते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In this example, the lessee does not adjust the lease payments at the beginning of year 6 for the expected increase in rent.","translation":"या उदाहरणात, भाडेकरू वर्ष 6 च्या सुरुवातीला अपेक्षित भाडे वाढीसाठी भाडेपट्टीच्या पेमेंटमध्ये समायोजित करत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A lessee recognises the amount of the remeasurement of the lease liability as an adjustment to the ROU Asset.","translation":"भाडेकरू लीज दायित्वाच्या पुनर्मोजणीची रक्कम ROU मालमत्तेमध्ये समायोजन म्हणून ओळखतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lessee recognizes the difference between the carrying amount of the modified liability and the lease liability immediately before the modification as an adjustment to the ROU Asset.","translation":"भाडेकरू सुधारित दायित्वाच्या वहन मूल्यामधील फरक आणि बदलाच्या अगदी आधीचे भाडे दायित्व, ROU मालमत्तेमध्ये समायोजन म्हणून ओळखतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Lessee enters into a 10-year lease for 2,000 square metres of office space.","translation":"भाडेकरू 2,000 चौरस मीटर ऑफिस जागेसाठी 10 वर्षांच्या भाडे करारात प्रवेश करतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The annual lease payments are payable at the end of each year.","translation":"वार्षिक भाडेपट्टीचे पैसे प्रत्येक वर्षाच्या शेवटी देय असतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The interest rate implicit in the lease cannot be readily determined.","translation":"भाडेपट्टीमध्ये असलेला व्याजदर सहजपणे निश्चित केला जाऊ शकत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Lessee’s incremental borrowing rate at the commencement date is 6% p.a.","translation":"सुरुवातीच्या तारखेला भाडेकरूचा वाढीव कर्ज दर 6% प्रति वर्ष आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"At the beginning of Year 6, Lessee and Lessor agree to amend the original lease.","translation":"वर्ष 6 च्या सुरुवातीला, भाडेकरू आणि जमीनदार मूळ भाडेपट्टीमध्ये सुधारणा करण्यास सहमत होतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The annual fixed payment for the 3,500 square metres is payable at the end of each year.","translation":"3,500 चौरस मीटर जागेसाठी वार्षिक निश्चित पेमेंट प्रत्येक वर्षाच्या शेवटी देय आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Lessee’s incremental borrowing rate at the beginning of Year 6 is 7% p.a.","translation":"वर्ष 6 च्या सुरुवातीला भाडेकरूचा वाढीव कर्ज दर 7% प्रति वर्ष आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The consideration for the increase in scope of 1,500 square metres of space is not commensurate with the stand-alone price.","translation":"1,500 चौरस मीटर जागेच्या वाढीसाठी दिलेला मोबदला स्वतंत्र किंमतीशी सुसंगत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"How should the said modification be accounted for?","translation":"या बदलाचे खाते कसे मांडावे?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At the effective date of the modification, Lessee remeasures the lease liability.","translation":"बदलाच्या प्रभावी तारखेला, भाडेकरू भाडे दायित्वाची पुनर्मापन करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The modified liability equals ₹ 3,93,600.","translation":"सुधारित दायित्व ₹ 3,93,600 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The remaining ROU Asset for the original 2,000 square metres of office space is ₹ 2,20,770.","translation":"मूळ 2,000 चौरस मीटर ऑफिस जागेसाठी उर्वरित ROU मालमत्ता ₹ 2,20,770 आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Lessee reduces the carrying amount of the ROU Asset by ₹ 1,47,180.","translation":"भाडेकरू ROU मालमत्तेची वहन किंमत ₹ 1,47,180 ने कमी करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Lessee recognises the difference as a gain in profit or loss.","translation":"भाडेकरू फरकाला नफा किंवा तोटा म्हणून मान्यता देतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At the commencement date of the lease for the additional 1,500 square metres of space, Lessee recognises the increase in the lease liability.","translation":"अतिरिक्त 1,500 चौरस मीटर जागेसाठी भाडेपट्टीच्या सुरुवातीच्या तारखेला, भाडेकरू भाडे दायित्वातील वाढ ओळखतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"ROU Assets and lease liabilities are subject to the same considerations as other assets and liabilities.","translation":"ROU मालमत्ता आणि भाडे दायित्वे इतर मालमत्ता आणि दायित्वांप्रमाणेच विचारात घेतली जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Depreciation on Right of use asset and interest expense accreted on lease liabilities are presented separately.","translation":"वापर मालमत्तेवरील घसारा आणि भाडे दायित्वांवरील व्याज खर्च स्वतंत्रपणे दर्शविला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The objective of the disclosures is for lessees to disclose information in the notes.","translation":"प्रकटीकरणाचा उद्देश भाडेकरूंनी नोट्समध्ये माहिती उघड करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 116 requires lessees to present all disclosures in a single note or separate section.","translation":"इंड एएस 116 भाडेकरूंना सर्व प्रकटीकरण एकाच नोटमध्ये किंवा स्वतंत्र विभागात सादर करण्यास सांगते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A lessee applies Ind AS 36 to ROU assets at the date of initial application.","translation":"एक भाडेकरू सुरुवातीच्या अर्जाच्या तारखेला ROU मालमत्तेसाठी Ind AS 36 लागू करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A lessee is not required to make adjustments on transition for ‘leases of low-value assets’.","translation":"एखाद्या भाडेकरूला 'कमी-मूल्याच्या मालमत्तेच्या भाड्या'साठी संक्रमणावर समायोजन करण्याची आवश्यकता नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Measure asset at amount equal to liability (adjusted for accruals and prepayments).","translation":"देयतेइतकी मालमत्ता मोजा (उपार्जित आणि प्रीपेडसाठी समायोजित).","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The retailer initially applies Ind AS 116 for the first time in the annual period beginning at 1 April 2019.","translation":" किरकोळ विक्रेता प्रथमच 1 एप्रिल 2019 पासून सुरू होणाऱ्या वार्षिक कालावधीसाठी Ind AS 116 लागू करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The incremental borrowing rate at the date of the initial application (i.e., 1 April 2019) is 10% p.a.","translation":"सुरुवातीच्या अर्जाच्या तारखेला (म्हणजे, 1 एप्रिल 2019) वाढीचा कर्ज दर 10% प्रति वर्ष आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The ROU asset is subject to straight-line depreciation over the lease term.","translation":"ROU मालमत्तेवर भाडेपट्टीच्या मुदतीत सरळ-रेषीय घसारा लागू आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Assume that no practical expedients are elected.","translation":"असे समजा की कोणतीही व्यावहारिक सवलत निवडलेली नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Under the full retrospective approach, the lease liability and the ROU asset are measured on the commencement date.","translation":"पूर्ण पूर्वलक्षी दृष्टिकोन अंतर्गत, भाडेपट्टीची देयता आणि ROU मालमत्ता सुरू होण्याच्या तारखेला मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The lease liability is accounted for by the interest method subsequently.","translation":"भाडेपट्टीची देयता नंतर व्याज पद्धतीने मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The ROU asset is subject to depreciation on the straight-line basis over the lease term of three years.","translation":"ROU मालमत्तेवर तीन वर्षांच्या भाडेपट्टीच्या मुदतीत सरळ-रेषीय आधारावर घसारा लागू आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Difference is due to approximation.","translation":"फरक अंदाजामुळे आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Ind AS 116 is applicable for the financial year beginning from 1 st April 2019.","translation":"Ind AS 116, 1 एप्रिल 2019 पासून सुरू होणाऱ्या आर्थिक वर्षासाठी लागू आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Hence, 2019-2020 is the first year of adoption.","translation":"म्हणून, 2019-2020 हे दत्तक वर्षाचे पहिले वर्ष आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"At adoption, the lessee would record the ROU asset and lease liability.","translation":"स्वीकृतीवर, भाडेकरू ROU मालमत्ता आणि भाडेपट्टीची देयता नोंदवेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The following journal entries would be recorded during 2018-2019.","translation":"खालील जर्नल नोंदी 2018-2019 दरम्यान नोंदवल्या जातील.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Under the modified retrospective approach (Alternative 1), the lease liability is measured based on the remaining lease payments.","translation":"सुधारित पूर्वलक्षी दृष्टिकोन (पर्याय 1) अंतर्गत, भाडेपट्टीची देयता उर्वरित भाडेपट्टीच्या पेमेंटवर आधारित मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The ROU asset is at its carrying amount as if Ind AS 116 had been applied since the commencement date.","translation":"सुरुवातीच्या तारखेपासून Ind AS 116 लागू केले गेले आहे, असे गृहीत धरून ROU मालमत्ता तिच्या वहन मूल्यावर आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The carrying amount of the ROU asset is an amount equal to the carrying amount of the lease liability.","translation":"ROU मालमत्तेची वहन किंमत भाडेपट्टीच्या देयतेच्या वहन रकमेइतकी आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The Company's lease asset classes primarily consist of leases for aircraft and engines.","translation":"कंपनीच्या भाडेपट्टी मालमत्ता वर्गांमध्ये प्रामुख्याने विमाने आणि इंजिनसाठी भाडेपट्ट्यांचा समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The Company assesses at the inception date whether a contract is, or contains, a lease.","translation":"कंपनी सुरुवातीच्या तारखेला मूल्यांकन करते की एखादा करार भाडेपट्टी आहे की नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"AS 116 requires lessors to include initial direct costs in the carrying amount of the underlying asset in an operating lease.","translation":"एएस 116 नुसार, भाडेपट्ट्यावर काम करणाऱ्या मालमत्तेच्या वहन मूल्यात सुरुवातीचा थेट खर्च समाविष्ट करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"These initial direct costs are recognised as an expense over the lease term on the same basis as lease income.","translation":"हे सुरुवातीचे थेट खर्च भाडेपट्टीच्या मुदतीत भाडे ��त्पन्नाच्या समान आधारावर खर्च म्हणून ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the underlying asset as revenue or the present value of the lease payments discounted using a market rate of interest, whichever is lower.","translation":"अंतर्निहित मालमत्तेचे उचित मूल्य महसूल म्हणून किंवा बाजार दराने सवलत दिलेली भाडेपट्टीची वर्तमान किंमत, यापैकी जे कमी असेल ते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The cost (or carrying amount) of the asset (less) the present value of the unguaranteed residual value, as cost of sale.","translation":"विक्रीचा खर्च म्हणून मालमत्तेची किंमत (किंवा वहन मूल्य) (वजा) न-हमीदार अवशिष्ट मूल्याची वर्तमान किंमत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The selling profit or loss in accordance with the policy for outright sales.","translation":"सरळ विक्री धोरणानुसार विक्री नफा किंवा तोटा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"After lease commencement, a lessor accounts for a finance lease, as follows:","translation":"भाडेपट्टी सुरू झाल्यावर, एक धनको खालीलप्रमाणे वित्त भाडेपट्टीची गणना करतो:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Recognises finance income (in profit or loss) over the lease term in an amount that produces a constant periodic rate of return on the remaining balance of the net investment in the lease (i.e., using the interest rate implicit in the lease).","translation":"भाडेपट्टीच्या मुदतीत नफा किंवा तोटा यामध्ये वित्त उत्पन्न ओळखते, जी रक्कम भाडेपट्टीतील निव्वळ गुंतवणुकीच्या उर्वरित शिल्लकेवर स्थिर नियतकालिक परतावा दर निर्माण करते (म्हणजे, भाडेपट्टीमध्ये अंतर्निहित व्याज दराचा वापर करून).","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Income is recognised on the components of the net investment in the lease, which is Interest on the lease receivables.","translation":"भाडेपट्टीतील निव्वळ गुंतवणुकीच्या घटकांवर उत्पन्न ओळखले जाते, जे भाडेपट्टीच्या प्राप्य रकमेवरील व्याज आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Reduces the net investment in the lease for lease payments received (net of finance income calculated above)","translation":"मिळालेल्या भाडेपट्टीच्या पेमेंटसाठी भाडेपट्टीतील निव्वळ गुंतवणूक कमी करते (वर मोजलेल्या वित्त उत्पन्नानंतर)","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Separately recognises income from variable lease payments that are not included in the net investment in the lease (e.g., performance- or usage-based variable payments) in the period in which that income is earned","translation":"अशा परिवर्तनीय भाडेपट्टीच्या देयकांमधून मिळणारे उत्पन्न जे भाडेपट्टीतील निव्वळ गुंतवणुकीत समाविष्ट नाही (उदा., कार्यक्षमतेवर आधारित किंवा वापरा-आधारित परिवर्तनीय देयके) ज्या कालावधीत ते उत्पन्न कमावले जाते, त्यामध्ये स्वतंत्रपणे ओळखले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Recognises any impairment of the net investment in the lease","translation":"भाडेपट्टीतील निव्वळ गुंतवणुकीतील कोणतीही घट ओळखते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"After lease commencement, the net investment in a lease is NOT REMEASURED UNLESS in either of the following situations:","translation":"भाडेपट्टी सुरू झाल्यानंतर, खालीलपैकी कोणत्याही परिस्थितीत भाडेपट्टीतील निव्वळ गुंतवणुकीचे पुनर्मूल्यांकन केले जात नाही:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lease is modified (i.e., a change in the scope of the lease, or the consideration for the lease, that was not part of the original terms and conditions of the lease) and the modified lease is not accounted for as a separate contract OR","translation":"भाडेपट्टीत बदल केला जातो (म्हणजे, भाडेपट्टीच्या व्याप्तीमध्ये बदल, किंवा भाडेपट्टीसाठीचा मोबदला, जो भाडेपट्टीच्या मूळ अटी व शर्तींचा भाग नव्हता) आणि सुधारित भाडेपट्टी स्वतंत्र करार म्हणून मोजली जात नाही किंवा","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The lease term is revised when there is a change in the non-cancellable period of the lease (Refer section 8.5.4 Modification of lease)","translation":"जेव्हा भाडेपट्टीच्या न-रद्द करता येणाऱ्या कालावधीत बदल होतो, तेव्हा भाडेपट्टीचा कालावधी सुधारित केला जातो (कलम 8.5.4 भाडेपट्टीमध्ये बदल पहा)","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A manufacturer or dealer lessor does not recognise any selling profit on entering into an operating lease because it is not equivalent of a sale","translation":"उत्पादक किंवा डीलर धनको ऑपरेटिंग भाडेपट्टीत प्रवेश करताना कोणताही विक्री नफा ओळखत नाही कारण ते विक्रीच्या समतुल्य नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Apportion the amount received between the finance income and reduction in receivable","translation":"मिळालेल्या रकमेचे वित्त उत्पन्न आणि प्राप्य रकमेतील घट यांच्यामध्ये विभाजन करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Finance income will be computed to give a constant periodic rate of return","translation":"वित्त उत्पन्न मोजले जाईल जेणेकरून स्थिर नियतकालिक परतावा दर मिळेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Recognise lease income over the lease term, typically on a straight line basis","translation":"भाडेपट्टीच्या मुदतीत भाडे उत्पन्न ओळखा, सामान्यतः सरळ रेषीय आधारावर.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A Dealer-Lessor enters into a 10-year lease of equipment with Lessee.","translation":"एक डीलर-धनको, भाडेकरूसोबत उपकरणासाठी 10 वर्षांच्या भाडेपट्टीमध्ये प्रवेश करतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The equipment has an estimated remaining economic life of 15 years, a carrying amount of ` 1,00,000 and a fair value of ` 1,11,000","translation":"उपकरणाचे अंदाजे उर्वरित आर्थिक आयुष्य 15 वर्षे आहे, वहन मूल्य ` 1,00,000 आणि उचित मूल्य ` 1,11,000 आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The intermediate lessor classifies the sublease by reference to the ROU Asset arising from the head lease.","translation":"मध्यस्थ भाडेकरू उप-भाड्याचे वर्गीकरण प्रमुख भाड्याने घेतलेल्या मालमत्तेतून (ROU मालमत्ता) निर्माण होणाऱ्या आधारावर करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"During the term of the sublease, the intermediate lessor recognises both - finance income on the sublease AND - interest expense on the head lease.","translation":"उप-भाड्याच्या मुदतीत, मध्यस्थ भाडेकरू उप-भाड्यावर आर्थिक उत्पन्न आणि प्रमुख भाड्यावर व्याज खर्च दोन्ही ओळखतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A sub-lessee accounts for its lease in the same manner as any other lease.","translation":"उप-भाडेकरू त्याच्या भाड्याचे हिशेब इतर कोणत्याही भाड्याप्रमाणेच ठेवतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Entities are required to disclose qualitative and quantitative information which gives a basis for users of financial statements.","translation":"संस्थांनी गुणात्मक आणि संख्यात्मक माहिती उघड करणे आवश्यक आहे, जी वित्तीय विवरण वापरकर्त्यांना आधार देते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A sale and leaseback transaction involves the transfer of an asset by an entity to another entity and the leaseback of the same asset.","translation":"विक्री आणि भाडेतत्त्वावरील व्यवहारात एका संस्थेद्वारे दुसऱ्या संस्थेकडे मालमत्तेचे हस्तांतरण आणि त्याच मालमत्तेचे भाडेतत्त्वावर परत घेणे समाविष्ट असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If control is passed, the transaction is accounted for as a ‘sale or purchase’ of the asset and a ‘lease’.","translation":"नियंत्रण दिल्यास, व्यवहाराचा हिशेब मालमत्तेची ‘विक्री किंवा खरेदी’ आणि ‘भाडे’ म्हणून केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the control of an underlying asset is NOT passed to the buyer-lessor, both the seller-lessee and the buyer-lessor account for the transaction as a ‘financing transaction’.","translation":"जर मूळ मालमत्तेचे नियंत्रण खरेदीदार-भाडेकरूकडे हस्तांतरित केले जात नसेल, तर विक्रेता-भाडेकरू आणि खरेदीदार-भाडेकरू दोघेही व्यवहाराचा हिशेब ‘वित्त व्यवहार’ म्हणून लावतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lease is different from the sale or purchase of an underlying asset, since a lease does not transfer ‘control’ of the underlying asset.","translation":"भाडे हे मूळ मालमत्तेच्या विक्री किंवा खरेदीपेक्षा वेगळे आहे, कारण भाडे मूळ मालमत्तेचे ‘नियंत्रण’ हस्तांतरित करत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A seller-lessee recognises a lease liability and ROU asset for the leaseback.","translation":"विक्रेता-भाडेकरू भाडेतत्त्वावर परत घेतलेल्या मालमत्तेसाठी भाडे दायित्व आणि ROU मालमत्ता ओळखतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the consideration for the sale of an asset does not equal the fair value of the asset.","translation":"मालमत्तेच्या विक्रीसाठी विचारात घेतलेली वाजवी किंमत मालमत्तेच्या वाजवी किमतीइतकी नसेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Any below-market terms shall be accounted for as a prepayment of lease payments.","translation":"बाजारापेक्षा कमी दराने असलेल्या कोणत्याही अटींचा हिशेब भाडे पेमेंटच्या आगाऊ रकमेप्रमाणे केला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The sale transaction and the resulting lease are generally interdependent and negotiated as a package.","translation":"विक्री व्यवहार आणि त्याचा परिणामी भाडे हे सामान्यतः परस्परावलंबी असतात आणि एका पॅकेजप्रमाणे वाटाघाटी करून निश्चित केले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"When the sale price is LESS than the underlying asset’s fair value, a seller-lessee recognises the difference as an increase to the sales price.","translation":"जेव्हा विक्री किंमत मूळ मालमत्तेच्या वाजवी किमतीपेक्षा कमी असते, तेव्हा विक्रेता-भाडेकरू फरकाची नोंद विक्री किमतीतील वाढ म्हणून करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Buyer-lessors are also required to adjust the purchase price of the underlying asset for any off -market terms.","translation":"खरेदीदार-भाडेकरूंना देखील कोणत्याही बाजारभावापेक्षा वेगळ्या अटींसाठी मूळ मालमत्तेची खरेदी किंमत समायोजित करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall apply Ind AS 116 for annual reporting periods beginning on or after 01 April 2019.","translation":"एका संस्थेने 01 एप्रिल 2019 रोजी किंवा त्यानंतर सुरू होणाऱ्या वार्षिक अहवालन कालावधीसाठी इंड एएस 116 लागू करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There is a practical expedient provided which permits lessees and lessors to make an election of not reassessing whether existing contracts contain a lease.","translation":"एक व्यावहारिक उपाय प्रदान केला आहे, जो भाडेकरू आणि कर्जदारांना विद्यमान करारांमध्ये भाडे आहे की नाही याचे पुनर्मूल्यांकन न करण्याचा पर्याय निवडण्याची परवानगी देतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lessee is required to apply Ind AS 116 to its leases in either of the following ways: Full Retrospective Approach or Modified Retrospective Approach.","translation":"एका भाडेकरूला खालीलपैकी कोणत्याही एका पद्धतीने इंड एएस 116 त्याच्या भाड्यांना लागू करणे आवश्यक आहे: संपूर्ण पूर्वलक्षी दृष्टीकोन किंवा सुधारित पूर्वलक्षी दृष्टीकोन.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lessee recognises the cumulative effect of initially applying Ind AS 116 as an adjustment to the opening balance of retained earnings.","translation":"एक भाडेकरू सुरुवातीला इंड एएस 116 लागू करण्याचा एकत्रित परिणाम, जमा नफ्याच्या सुरुवातीच्या शिल्लकेमध्ये समायोजन म्हणून ओळखतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"For leases previously classified as operating leases under Ind AS 17, a lessee recognises a lease liability measured at the present value of the remaining lease payments.","translation":"इंड एएस 17 अंतर्गत पूर्वी ऑपरेटिंग भाडे म्हणून वर्गीकृत केलेल्या भाड्यांसाठी, एक भाडेकरू उर्वरित भाडे देयकांचे वर्तमान मूल्य मोजून भाडे दायित्व ओळखतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lessee measures the ROU asset on a lease-by-lease basis, at either its carrying amount or an amount equal to the lease liability.","translation":"एक भाडेकरू ROU मालमत्तेचे भाडे-दर-भाडे आधारावर मोजतो, एकतर तिच्या वहन मूल्यावर किंवा भाडे दायित्वाइतकी रक्कम.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company leases a manufacturing facility.","translation":"कंपनी एक उत्पादन सुविधा भाड्याने घेते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Lease payments depend on the number of operating hours.","translation":"भाडेपट्टीचे पैसे उत्पादन सुविधेच्या कामकाजाच्या तासांवर अवलंबून असतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lessee has to pay ₹2,000 per hour of use.","translation":"भाडेकरूला प्रति तास ₹2,000 द्यावे लागतील.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The annual minimum payment is ₹2,00,00,000.","translation":"वार्षिक किमान रक्कम ₹2,00,00,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The expected usage per year is 20,000 hours.","translation":"एका वर्षात अंदाजे 20,000 तास वापर अपेक्षित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Whether the said payments be included in the calculation of lease liability?","translation":"उक्त देयके भाडेपट्टी दायित्वाच्या गणनेत समाविष्ट केली जातील का?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lessor has the practical ability to substitute the asset.","translation":"मालकाकडे मालमत्तेची अदलाबदल करण्याची व्यावहारिक क्षमता आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lessor’s substitution rights are substantive.","translation":"मालकाचे अदलाबदलीचे अधिकार महत्त्वपूर्ण आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The arrangement does not contain a lease.","translation":"या व्यवस्थेत भाडेपट्टी नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The customer has the right to direct the use of the ship.","translation":"ग्राहकाला जहाजाच्या वापराचे निर्देश देण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The contract contains a lease.","translation":"करारामध्ये भाडेपट्टीचा समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The lessee allocates ₹8,000 to the lease component.","translation":"भाडेकरू भाडेपट्टी घटकाला ₹8,000 वाटप करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lessee concludes that it has a significant economic incentive to extend the lease.","translation":"भाडेकरू निष्कर्ष काढतो की भाडेपट्टी वाढवण्यासाठी त्याच्याकडे महत्त्वपूर्ण आर्थिक प्रोत्साहन आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The lessee uses a lease term of ten years.","translation":"भाडेकरू दहा वर्षांचा भाडेपट्टी कालावधी वापरतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The lessee does not expect to have a business purpose for using the machine.","translation":"भाडेकरूला मशीन वापरण्याचा व्यावसायिक हेतू अपेक्षित नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The lessee concludes that the lease term consists of 15-year non-cancellable period only.","translation":"भाडेकरू निष्कर्ष काढतो की भाडेपट्टीचा कालावधी केवळ 15 वर्षांचा रद्द न होणारा कालावधी आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The said lease contains in-substance fixed payments.","translation":"उक्त भाडेपट्टीत निश्चित देयके आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The objective of this standard is to prescribe the accounting and disclosure for employee benefits.","translation":"या मानकाचा उद्देश कर्मचारी लाभांसाठी लेखांकन आणि प्रकटीकरण निर्धारित करणे आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Financial statements are prepared on the accrual basis of accounting.","translation":"लेखांकन हे उपार्जन तत्त्वावर आधारित तयार केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Employee benefits include short employee benefits, post-employment benefits, other long term employee benefits and termination benefits.","translation":"कर्मचारी लाभांमध्ये अल्प-मुदतीचे फायदे, सेवानिवृत्तीनंतरचे फायदे, इतर दीर्घकालीन कर्मचारी लाभ आणि सेवा समाप्ती लाभ यांचा समावेश होतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lease is an agreement whereby the lessor conveys to the lessee, in return for a payment or series of payments, the right to use an asset for an agreed period of time.","translation":"भाडेपट्टी म्हणजे एक करार आहे ज्याद्वारे भाडेकरू, देयकाच्या बदल्यात किंवा पेमेंटच्या मालिकेत, सहमत कालावधीसाठी मालमत्ता वापरण्याचा अधिकार भाडेपट्टीदारास देतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Lessees can elect to apply a method similar to Ind AS 17 (i.e., operating lease accounting) to leases with a lease term of 12 months or less and without a purchase option.","translation":"भाडेकरू 12 महिन्यांपेक्षा कमी कालावधीच्या भाडेपट्ट्यांसाठी आणि खरेदीचा पर्याय नसलेल्या भाडेपट्ट्यांसाठी इंड एएस 17 (म्हणजे, ऑपरेटिंग लीज अकाउंटिंग) सारखीच पद्धत निवडू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Examples of such assets include tablets and personal computers, small items of office furniture and telephones.","translation":"अशा मालमत्तेमध्ये टॅब्लेट आणि वैयक्तिक संगणक, ऑफिस फर्निचर आणि टेलिफोनसारख्या लहान वस्तूंचा समावेश होतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Lessees apply a dual recognition and measurement approach for all leases.","translation":"भाडेकरू सर्व भाडेपट्ट्यांसाठी दुहेरी मान्यता आणि मापन दृष्टीकोन लागू करतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Lessees classify a lease as a ‘finance lease’ if it transfers substantially all the risks and rewards incidental to ownership.","translation":"भाडेकरू भाडेपट्टीला ‘फायनान्स लीज’ म्हणून वर्गीकृत करतात, जर ते मालकीशी संबंधित जवळजवळ सर्व जोखीम आणि फायदे हस्तांतरित करत असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At the commencement of the lease term, lessees recognize finance leases as assets and liabilities in their balance sheet.","translation":"भाडेपट्टीच्या मुदतीच्या सुरुवातीस, भाडेकरू त्यांच्या ताळेबंदातील मालमत्ता आणि दायित्वे म्हणून फायनान्स लीजची नोंद घेतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Minimum lease payments are the payments over the lease term that the lessee is or can be required to make.","translation":"किमान भाडेपट्टीची देयके म्हणजे भाडेपट्टीच्या मुदतीत भाडेकरूला देणे आवश्यक असलेले किंवा देणे शक्य असलेले पेमेंट.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Lease payments include fixed payments, variable lease payments, and payments under residual value guarantees.","translation":"भाडेपट्टीच्या पेमेंटमध्ये निश्चित पेमेंट, परिवर्तनीय भाडेपट्��ी पेमेंट आणि अवशिष्ट मूल्य हमी अंतर्गत पेमेंटचा समावेश होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"After the commencement date, lessees are required to remeasure the lease liability when there is a lease modification.","translation":"सुरुवातीच्या तारखेनंतर, भाडेकरूंना भाडेपट्टीमध्ये बदल झाल्यास भाडेपट्टीची देयता पुन्हा मोजणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 17 contains a carve out of not straight-lining the lease escalation, if they are in line with the expected general inflation.","translation":"इंड एएस 17 मध्ये भाडेपट्टी वाढीचे सरळ रेषा पद्धतीने (straight-lining) मोजमाप न करण्याचा नियम आहे, जर ते अपेक्षित महागाईच्या अनुरूप असतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Lessors account for a modification to an operating lease as a new lease from the effective date of the modification.","translation":"भाडेपट्टीदार ऑपरेटिंग लीजमधील बदलाची नोंद सुधारणेच्या प्रभावी तारखेपासून नवीन भाडेपट्टी म्हणून करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"ROU Assets: They are presented either separately from other assets or together with other assets as if they were owned.","translation":"आरओयू मालमत्ता: त्या इतर मालमत्तेपासून स्वतंत्रपणे किंवा इतर मालमत्तेसोबत मालकीच्या असल्याप्रमाणे दर्शविल्या जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Operating lease expense is presented as a single item.","translation":"ऑपरेटिंग लीज खर्च एकाच आयटम म्हणून सादर केला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Cash payments are included within operating activities.","translation":"रोख पेमेंट ऑपरेटिंग ऍक्टिव्हिटीजमध्ये समाविष्ट केले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Detailed disclosures (including the format of disclosure) are required under Ind AS 116.","translation":"इंड एएस 116 अंतर्गत विस्तृत प्रकटीकरण (प्रकटीकरणाच्या स्वरूपासह) आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If a sale and leaseback transaction results in a finance lease, any excess of sales proceeds over the carrying amount are deferred and amortized over the lease term.","translation":"जर विक्री आणि लीजबॅक व्यवहारामुळे फायनान्स लीज तयार झाली, तर विक्रीतून मिळालेल्या रकमेतील वहन मूल्यापेक्षा जास्त रक्कम पुढे ढकलली जाते आणि भाडेपट्टीच्या मुदतीत तिची नोंद घेतली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer is not required to recognize ROU assets and lease liabilities for leases with a remaining lease term of less than 12 months.","translation":"अधिग्रहणकर्त्याला 12 महिन्यांपेक्षा कमी कालावधीच्या भाडेपट्टीसाठी आरओयू मालमत्ता आणि भाडेपट्टीची देयता ओळखण्याची आवश्यकता नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 116 eliminates the requirement of classification of leases as either operating leases or finance leases for a lessee.","translation":"इंड एएस 116 भाडेकरूंसाठी भाडेपट्ट्यांचे ऑपरेटिंग लीज किंवा फायनान्स लीज म्हणून वर्गीकरण करण्याची आवश्यकता दूर करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 116 makes a distinction between ‘inception of lease’ and ‘commencement of lease’","translation":"इंड एएस 116 ‘भाडेपट्टीची सुरुवात’ आणि ‘भाडेपट्टीची सुरूवात’ यामध्ये फरक करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There are a number of changes in the disclosure relating to qualitative aspects of leasing transactions.","translation":"भाडेपट्टी व्यवहारांच्या गुणात्मक पैलूंशी संबंधित प्रकटीकरणात अनेक बदल आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's annual salary expense for Mr. Niranjan was 30,00,000 rupees.","translation":"कंपनीचा मि. निरंजनसाठी वार्षिक वेतन खर्च 30,00,000 रुपये होता.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Infotech Ltd. recognized 30,00,000 rupees as employee benefits expense.","translation":"इन्फोटेक लिमिटेडने 30,00,000 रुपये कर्मचारी लाभ खर्च म्हणून मान्यता दिली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The number of working days in the year was 300.","translation":"वर्षातील कामाचे दिवस 300 होते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Mr. Niranjan took 7 days of leave.","translation":"मि. निरंजनने 7 दिवसांची सुट्टी घेतली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The accrual concept requires that the expenditure recognized in 20X0-20X1 should be more.","translation":"उपार्जन संकल्पनेनुसार 20X0-20X1 मध्ये ओळखला जाणारा खर्च अधिक असावा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The salary cost per day was 10,000 rupees.","translation":"दररोजचा वेतन खर्च 10,000 रुपये होता.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The journal entry for 20X0-20X1 included an Employee Benefits Expense Account.","translation":"20X0-20X1 च्या जर्नल एंट्रीमध्ये कर्मचारी लाभ खर्च खाते समाविष्ट होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The provision for leave encashment was 30,000 rupees.","translation":"रजेच्या रोखीकरणासाठीची तरतूद 30,000 रुपये होती.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"In 20X1-20X2, Mr. Niranjan availed all 3 days of brought forward leave.","translation":"20X1-20X2 मध्ये, मि. निरंजनने पुढे आणलेल्या 3 दिवसांची सुट्टी घेतली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity will recognize liability in the books equal to 150 days of paid casual leaves.","translation":"संस्था 150 दिवसांच्या bezpaid कॅज्युअल सुट्ट्यांसाठी पुस्तकात दायित्व ओळखेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The average unused entitlement is two days per employee.","translation":"सरासरी न वापरलेला हक्क प्रति कर्मचारी दोन दिवस आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Employee Benefit Expense was 5,00,000 rupees for vested short-term compensated absences.","translation":"कर्मचारी लाभ खर्च निहित अल्प-मुदतीच्या भरपाई केलेल्या अनुपस्थितीसाठी 5,00,000 रुपये होता.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Acer Ltd. provides paid vacation of 10 days per year.","translation":"एसर लिमिटेड दरवर्षी 10 दिवसांची bezpaid सुट्टी देते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The average salary per day as on 31st March, 20X2 was 16,500 rupees.","translation":"31 मार्च, 20X2 रोजी दररोजचे सरासरी वेतन 16,500 रुपये होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The provision for unused paid vacation for 20X1-20X2 was 2,20,60,500 rupees.","translation":"20X1-20X2 साठी न वापरलेल्या bezpaid सुट्टीची तरतूद 2,20,60,500 रुपये होती.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company has a constructive obligation to pay bonuses.","translation":"कंपनीला बोनस देण्याची रचनात्मक जबाबदारी आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Laxmi Mills reported a profit of 200 crore rupees.","translation":"लक्ष्मी मिल्सने 200 कोटी रुपयांचा नफा दर्शवला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The estimated pay-out would be around 4.5%.","translation":"अंदाजित pay-out सुमारे 4.5% असेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company shall recognize a liability and an expense of 9 crore rupees.","translation":"कंपनी 9 कोटी रुपयांचे दायित्व आणि खर्च ओळखेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Acer Ltd. paid a bonus of 1,25,000 rupees per employee.","translation":"एसर लिमिटेडने प्रति कर्मचारी 1,25,000 रुपयांचा बोनस दिला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company must disclose expected contributions to the plan for the next annual reporting period.","translation":"कंपनीने पुढील वार्षिक अहवालन कालावधीसाठी योजनेत अपेक्षित योगदान जाहीर करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If a surplus or deficit in the plan may affect future contributions, disclose available information about that surplus or deficit.","translation":"योजनेत अतिरिक्त किंवा तूट भविष्यातील योगदानाला प्रभावित करू शकते, अशा स्थितीत त्या अतिरिक्त किंवा तुटीची उपलब्ध माहिती जाहीर करा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity does not have access to sufficient information about the plan to satisfy the requirements of this Standard.","translation":"या मानकाची आवश्यकता पूर्ण करण्यासाठी संस्थेकडे योजनेची पुरेशी माहिती उपलब्ध नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The plan exposes the entities to actuarial risks associated with the current and former employees of other entities.","translation":"योजना इतर संस्थांच्या वर्तमान आणि माजी कर्मचाऱ्यांशी संबंधित विमांकिक धोके संस्थेवर उघड करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"There may be a contractual agreement between the multi-employer plan and its participants.","translation":"एकाधिक-नियुक्त योजना आणि तिच्या सहभागींमध्ये एक करारनामा असू शकतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A participant in a multi-employer plan shall recognise the asset or liability that arises from the contractual agreement.","translation":"एकाधिक-नियुक्त योजनेतील सहभागी, करारातून निर्माण होणारी मालमत्ता किंवा दायित्व ओळखेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In determining when to recognise a liability relating to the wind-up of a plan, an entity shall apply Ind AS 37.","translation":"योजनेच्या समाप्तीशी संबंधित दायित्व कधी ओळखावे हे ठरवताना, संस्थेने इंड एएस 37 चा वापर करावा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Paras Pvt. Ltd. does not have sufficient information about a defined benefit plan.","translation":"पारस प्रा. लि. कडे निश्चित लाभ योजनेची पुरेशी माहिती नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity’s total contributions under the contract are ` 30 million.","translation":"करारानुसार संस्थेचे एकूण योगदान ` 30 दशलक्ष आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A group administration plan is merely an aggregation of single employer plans.","translation":"गट प्रशासन योजना म्हणजे केवळ एकल नियोक्ता योजनांचे एकत्रीकरण आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The claims of different employers are segregated for the sole benefit of their own employees.","translation":"विविध नियोक्त्यांचे दावे त्यांच्या स्वतःच्या कर्मचाऱ्यांच्या फायद्यासाठी वेगळे केले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Group administration plans pose no particular accounting problems.","translation":"गट प्रशासन योजना कोणतीही विशिष्ट लेखा समस्या निर्माण करत नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity should classify a group administration plan as a defined contribution plan or a defined benefit plan.","translation":"एका संस्थेने गट प्रशासन योजनेचे वर्गीकरण निश्चित योगदान योजना किंवा निश्चित लाभ योजना म्हणून करावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Defined benefit plans that share risks between entities under common control are not multi-employer plans.","translation":"निश्चित लाभ योजना, जी समान नियंत्रणाखालील संस्थांमध्ये जोखीम सामायिक करतात, त्या एकाधिक-नियोक्ता योजना नाहीत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A state plan is accounted for in the same way as a multi-employer plan.","translation":"राज्य योजनेचा हिशेब एकाधिक-नियोक्ता योजनेप्रमाणेच केला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"State plans are normally established by legislation to cover all entities.","translation":"राज्य योजना सामान्यतः सर्व संस्थांना समाविष्ट करण्यासाठी कायद्याद्वारे स्थापित केल्या जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity normally pays insurance premiums for funding a post-employment benefit plan.","translation":"एका संस्थेकडून सामान्यतः सेवानिवृत्तीनंतरच्या लाभ योजनेसाठी विमा हप्ते भरले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity shall treat the plan as a defined benefit plan in case an entity has retained a legal or constructive obligation.","translation":"एखाद्या संस्थेने कायदेशीर किंवा रचनात्मक दायित्व कायम ठेवल्यास, संस्थेने योजनेला निश्चित लाभ योजना म्हणून मानले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The reporting entity’s obligation for each period is determined by the amounts to be contributed for that period.","translation":"प्रत्येक कालावधीसाठी अहवाल देणाऱ्या संस्थेचे दायित्व त्या कालावधीसाठी किती रक्कम जमा करायची आहे यावर अवलंबून असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall disclose the amount recognised as an expense for defined contribution plans.","translation":"एका संस्थेने निश्चित योगदान योजनांसाठी खर्चाच्या रूपात ओळखली जाणारी रक्कम जाहीर करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's profitability is good.","translation":"कंपनीचा नफा चांगला आहे.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The company has introduced various benefits for its employees.","translation":"कंपनीने कर्मचाऱ्यांसाठी विविध फायदे सुरू केले आहेत.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The HR department takes care of all the benefits related to the employees.","translation":"एचआर विभाग कर्मचाऱ्यांशी संबंधित सर्व फायद्यांची काळजी घेतो.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"One of the employee benefits involves a lump sum payment on termination of service.","translation":"कर्मचाऱ्यांच्या फायद्यांपैकी एक म्हणजे नोकरी सोडल्यास मिळणारी एकरकमी रक्कम.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"Consider the salary in year 1 is ` 10,000 and is assumed to increase at 7 per cent each year.","translation":"पहिल्या वर्षातील वेतन ` 10,000 आहे आणि ते दरवर्षी 7 टक्के दराने वाढेल असे मानले जाते.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"You are required to compute benefits attributed year on year.","translation":"तुम्हाला वर्षागणिक केलेले फायदे मोजायचे आहेत.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The company is an associate of RJ Ltd which is listed on Bombay Stock Exchange.","translation":"कंपनी आरजे लिमिटेडची सहयोगी आहे, जी बॉम्बे स्टॉक एक्सचेंजमध्ये सूचीबद्ध आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"There are no changes in actuarial assumptions.","translation":"अॅक्चुरियल गृहितकांमध्ये कोणताही बदल नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A lump sum benefit is payable on termination of service.","translation":"नोकरी सोडल्यास एकरकमी लाभ देय आहे.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The salary in year 1 is ` 10,000 and is assumed to increase at 7 per cent each year.","translation":"पहिल्या वर्षातील वेतन ` 10,000 आहे आणि ते दरवर्षी 7 टक्के दराने वाढेल असे मानले जाते.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"An entity discounts the whole of a post-employment benefit obligation.","translation":"एका संस्थेने पोस्ट-एम्प्लॉयमेंट बेनिफिटच्या संपूर्ण दायित्वाची सूट दिली आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall attribute benefit to periods of service under the plan’s benefit formula.","translation":"एका संस्थेने योजनेच्या लाभानुसार सेवेच्या कालावधीसाठी लाभ देणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The Projected Unit Credit Method requires an entity to attribute benefit to the current period.","translation":"प्रक्षेपित युनिट क्रेडिट पद्धतीमध्ये संस्थेला चालू कालावधीसाठी लाभ देणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Employee service gives rise to an obligation under a defined benefit plan.","translation":"कर्मचाऱ्यांच्या सेवेमुळे निश्चित लाभ योजनेत दायित्व निर्माण होते.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The benefits vest after ten years of service.","translation":"सेवेची दहा वर्षे पूर्ण झाल्यावर फायदे मिळतात.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"No benefit is attributed to the service before the age of 25.","translation":"25 वर्षांपूर्वी केलेल्या सेवेसाठी कोणताही लाभ दिला जात नाही.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The obligation increases till the date when further service by the employee will lead to no material amount of further benefits.","translation":"कर्मचाऱ्याची पुढील सेवा अधिक फायद्याचे ठरणार नाही, तोपर्यंत दायित��व वाढत जाते.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"For these employees, the entity attributes benefit of ` 200 each year from the age of 35 to the age of 55.","translation":"या कर्मचाऱ्यांसाठी, संस्था 35 वर्षांपासून 55 वर्षांपर्यंत दरवर्षी ` 200 चा लाभ देते.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"The current service cost in each of the first ten years reflects the probability that the employee may not complete ten years of service.","translation":"पहिल्या दहा वर्षांतील चालू सेवा खर्च, कर्मचाऱ्याने दहा वर्षांची सेवा पूर्ण न करण्याची शक्यता दर्शवतो.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"Benefit of 5% of estimated final salary is attributed to each year up to the age of 55.","translation":"अंदाजित अंतिम वेतनाच्या 5% चा लाभ 55 वर्षांपर्यंत प्रत्येक वर्षासाठी दिला जातो.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The company's financial reports must adhere to the accounting standards.","translation":"कंपनीच्या आर्थिक अहवालांनी लेखा मानकांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Past service cost is recognized as an expense.","translation":"माजी सेवा खर्च एक खर्च म्हणून ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Actuarial gains and losses are part of the remeasurements.","translation":"अभिदानविषयक नफा आणि तोटा हे पुनर्मापनाचा भाग आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of plan assets is deducted from the present value of the defined benefit obligation.","translation":"निश्चित लाभ दायित्वाच्या वर्तमान मूल्यांमधून योजना मालमत्तेचे योग्य मूल्य वजा केले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Changes in employee contributions result in past service cost.","translation":"कर्मचाऱ्यांच्या योगदानात बदल झाल्यामुळे भूतकाळातील सेवा खर्च येतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company is planning to get listed in the next year.","translation":"कंपनी पुढील वर्षात सूचीबद्ध होण्याची योजना आखत आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The discount rate is specified for post-employment benefit obligation.","translation":"निवृत्तीनंतरच्या लाभाच्या दायित्वासाठी सवलत दर निर्दिष्ट केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company provided a defined benefit plan to its employees.","translation":"कंपनीने तिच्या कर्मचाऱ्यांसाठी निश्चित लाभ योजना पुरविली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The measurement of the obligation reflects the best estimate.","translation":"दायित्वाचे मोजमाप सर्वोत्तम अंदाजाचे प्रतिबिंब आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The plan amendment happens when an entity changes the benefits.","translation":"योजनेत बदल तेव्हा होतो जेव्हा एखादी संस्था लाभांमध्ये बदल करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A settlement occurs when the obligation is settled.","translation":"समझोता तेव्हा होतो जेव्हा दायित्व पूर्ण होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company has a large employee base.","translation":"कंपनीमध्ये मोठ्या संख्येने कर्मचारी आहेत.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The financial statements require disclosures.","translation":"आर्थिक विवरणपत्रांमध्ये खुलासे आवश्यक आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity shall recognise past service cost as an expense.","translation":"संस्थेने भूतकाळातील सेवा खर्च एक खर्च म्हणून ओळखावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company reviewed an Actuarial Valuation for the first time.","translation":"कंपनीने प्रथमच अभिदानविषयक मूल्यांकनाची तपासणी केली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The gain or loss on a settlement is recognised by the entity.","translation":"समझोत्यावरील नफा किंवा तोटा संस्थेद्वारे ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The components of defined benefit cost are recognized.","translation":"निश्चित लाभ खर्चाचे घटक ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company started with a very small capital base.","translation":"कंपनीने खूप लहान भांडवलाने सुरुवात केली.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The entity shall determine current service cost.","translation":"संस्थेने चालू सेवा खर्च निश्चित करावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company has an annual turnover of ` 11,000 crores.","translation":"कंपनीची वार्षिक उलाढाल ` 11,000 कोटी आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The company's financial statements must adhere to the guidelines.","translation":"कंपनीची आर्थिक विवरणं मार्गदर्शक तत्त्वांचे पालन करणारी असली पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Opening net liability was calculated at 260 lacs.","translation":"सुरुवातीची निव्वळ देयता 260 लाख धरली गेली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The closing net liability is shown as 305 lacs.","translation":"अखेरीस निव्वळ देयता 305 लाख दर्शवली आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An increase in liability of 45 was observed.","translation":"देयतेत 45 ची वाढ दिसून आली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Offsetting criteria are similar to those for financial instruments.","translation":"ऑफसेटिंग निकष वित्तीय साधनांसारखेच आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard does not specify current and non-current distinctions.","translation":"हे मानक चालू आणि गैर-चालू वर्गीकरण निर्दिष्ट करत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Current service cost and net interest cost are presented as per Ind AS 1.","translation":"सध्याची सेवा किंमत आणि निव्वळ व्याज खर्च इंड एएस 1 नुसार सादर केले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity shall disclose information to evaluate the nature of its plans.","translation":"संस्थेने तिच्या योजनांच्या स्वरूपाचे मूल्यांकन करण्यासाठी माहिती उघड करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Disclosures should explain the characteristics of the defined benefit plans.","translation":"प्रकटीकरणामध्ये निश्चित लाभ योजनांची वैशिष्ट्ये स्पष्ट केली पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The financial statements should identify amounts arising from the plans.","translation":"आर्थिक विवरणपत्रात योजनांतून उद्भवणाऱ्या रकमा ओळखाव्यात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Describe how plans affect future cash flows.","translation":"���ोजना भविष्यातील रोख प्रवाहावर कसा परिणाम करतात याचे वर्णन करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Additional information is needed if disclosures are insufficient.","translation":"प्रकटीकरण अपुरे असल्यास, अतिरिक्त माहिती आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The plan's benefits include final salary or contribution-based plans.","translation":"योजनेतील लाभांमध्ये अंतिम वेतन किंवा योगदानावर आधारित योजनांचा समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Describe the regulatory framework in which the plan operates.","translation":"योजना ज्या नियामक কাঠામાં કાર્ય કરે છે त्याचे वर्णन करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Describe any other entity's responsibilities for the plan's governance.","translation":"योजनेच्या प्रशासनासाठी इतर कोणत्याही संस्थेच्या जबाबदाऱ्यांचे वर्णन करा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity should describe the risks to which the plan exposes it.","translation":"संस्थेने योजनेमुळे तिला होणाऱ्या धोक्यांचे वर्णन केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Plan assets may be invested primarily in one class of investments.","translation":"योजनेतील मालमत्ता प्रामुख्याने गुंतवणुकीच्या एकाच प्रकारात गुंतवल्या जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall provide a reconciliation from the opening to the closing balance.","translation":"एका संस्थेने सुरुवातीच्या शिल्लकेतून अंतिम शिल्लकेपर्यंतची जुळवाजुळव प्रदान करावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The fair value of plan assets shall be disaggregated into classes.","translation":"योजनेतील मालमत्तेचे योग्य मूल्य विविध प्रकारात विभागले जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Sensitivity analysis is required for each significant actuarial assumption.","translation":"प्रत्येक महत्त्वपूर्ण विमांकनीय गृहितकासाठी संवेदनशीलता विश्लेषण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's financial reports must adhere to strict accounting standards.","translation":"कंपनीच्या आर्थिक अहवालांनी कठोर लेखा मानकांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Employee benefits include wages, salaries, and various other compensations.","translation":"कर्मचारी लाभांमध्ये वेतन, पगार आणि इतर विविध नुकसानभरपाईचा समावेश आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Actuarial valuations are crucial for determining the present value of defined benefit obligations.","translation":"निश्चित लाभ दायित्वाचे वर्तमान मूल्य निश्चित करण्यासाठी एक्चुअरीयल मूल्यांकन महत्त्वपूर्ण आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company provides a gratuity plan for its eligible employees.","translation":"कंपनी तिच्या पात्र कर्मचाऱ्यांसाठी उपदान योजना पुरवते.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Re-measurements of defined benefit obligations are recognized in other comprehensive income.","translation":"निश्चित लाभ दायित्वाचे पुनर्मूल्यांकन इतर सर्वसमावेशक उत्पन्नात ओळखले ��ाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Short-term employee benefits are recognized in the statement of profit and loss.","translation":"अल्प-मुदतीचे कर्मचारी लाभ नफा आणि तोटा निवेदनात ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The annual report provides detailed information about the company's financial performance.","translation":"वार्षिक अहवाल कंपनीच्या आर्थिक कामगिरीबद्दल विस्तृत माहिती देतो.","target_lang":"mr","domain":"news","complexity":"simple"}
+{"en":"The economic benefit available as a reduction in future contributions is carefully calculated.","translation":"भविष्यातील योगदानात कपात म्हणून उपलब्ध असलेला आर्थिक लाभ काळजीपूर्वक मोजला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Minimum funding requirements can significantly affect the availability of contribution reductions.","translation":"किमान निधीची आवश्यकता योगदानाच्या कपातीची उपलब्धता मोठ्या प्रमाणात प्रभावित करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's accounting policy adheres to the guidelines of Ind AS 19.","translation":"कंपनीची लेखा धोरणे इंड एएस १९ च्या मार्गदर्शक तत्त्वांचे पालन करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity must disclose information about the key sources of estimation uncertainty.","translation":"संस्थेने अंदाजित अनिश्चिततेच्या प्रमुख स्त्रोतांबद्दल माहिती उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A refund is available to an entity only if the entity has an unconditional right to it.","translation":"एखाद्या संस्थेला परतावा तेव्हाच उपलब्ध असतो जेव्हा संस्थेला तो मिळवण्याचा बिनशर्त अधिकार असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The measurement of the economic benefit considers the amount of the surplus at the end of the reporting period.","translation":"आर्थिक लाभाचे मोजमाप अहवाल देण्याच्या कालावधीच्या शेवटी अधिशेषाच्या रकमेचा विचार करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's employees are entitled to compensated absences.","translation":"कंपनीचे कर्मचारी भरपाई केलेल्या अनुपस्थितीसाठी पात्र आहेत.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The effect of a minimum funding requirement on the economic benefit is carefully analyzed.","translation":"किमान निधीच्या आवश्यकतेचा आर्थिक लाभावर होणारा परिणाम काळजीपूर्वक तपासला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial statements are prepared in accordance with accounting standards.","translation":"कंपनीची आर्थिक विवरणे लेखा मानकांनुसार तयार केली जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity recognizes a liability when an obligation arises under a minimum funding requirement.","translation":"किमान निधीच्या आवश्यकतेनुसार दायित्व निर्माण झाल्यास संस्था जबाबदारी स्वीकारते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's accounting policy for employee benefits is clearly defined.","translation":"कर्मचारी लाभांसाठी कंपनीचे लेखा धोरण स्पष्टपणे परिभाषित केले आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The annual report provides a comprehensive overview of the company's performance.","translation":"वार्षिक अह��ाल कंपनीच्या कामगिरीचा सर्वसमावेशक आढावा देतो.","target_lang":"mr","domain":"news","complexity":"simple"}
+{"en":"The company's defined contribution plans are recognized in profit or loss.","translation":"कंपनीच्या निश्चित योगदानाच्या योजना नफा किंवा तोट्यात ओळखल्या जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Penalties or clean-up costs for unlawful environmental damage would lead to an outflow of resources.","translation":"बेकायदेशीर पर्यावरणीय नुकसानीसाठी दंड किंवा स्वच्छता खर्चामुळे संसाधनांचा ऱ्हास होईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity should recognize a provision for decommissioning costs of an oil installation.","translation":"एका संस्थेने तेल प्रतिष्ठापनेच्या निर्वहन खर्चासाठी तरतूद ओळखावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Because of commercial pressures, an entity may intend to carry out expenditure in the future.","translation":"व्यावसायिक दबावामुळे, भविष्यात एखादी संस्था खर्च करण्याचा विचार करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity can avoid future expenditure by changing its method of operation.","translation":"संस्था तिच्या कार्यप्रणालीत बदल करून भविष्यातील खर्च टाळू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Since the entity can avoid the future expenditure, no provision is recognized.","translation":"संस्था भविष्यातील खर्च टाळू शकत असल्याने, कोणतीही तरतूद ओळखली जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The government introduces changes to the income tax system.","translation":"सरकार आयकर प्रणालीमध्ये बदल करते.","target_lang":"mr","domain":"news","complexity":"simple"}
+{"en":"An entity will need to retrain a large proportion of its workforce.","translation":"एका संस्थेला तिच्या मोठ्या कामगारांना पुन्हा प्रशिक्षण देण्याची आवश्यकता असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There is no obligation because no obligating event has taken place.","translation":"कोणतीही जबाबदारी नाही कारण कोणतीही बंधनकारक घटना घडलेली नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Under new legislation, an entity is required to fit smoke filters.","translation":"नवीन कायद्यानुसार, संस्थेला तिच्या कारखान्यांमध्ये धूर फिल्टर बसवणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"No provision is recognized for the cost of fitting the smoke filters.","translation":"धूर फिल्टर बसवण्याच्या खर्चासाठी कोणतीही तरतूद ओळखली जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An obligation might arise to pay fines or penalties under the legislation.","translation":"कायद्यानुसार दंड किंवा शिक्षा भरण्याची जबाबदारी येऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Assessment of probability of incurring fines depends on the details of the legislation.","translation":"दंड भरण्याची शक्यता कायद्याच्या तपशीलावर अवलंबून असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A provision is recognized for the best estimate of any fines and penalties.","translation":"कोणत्याही दंडाचा आणि शिक्षेचा सर्वोत्तम अंदाज घेण्यासाठी तरतूद ओळखली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Some assets require substantial expenditure every few years for major refits.","translation":"काही मालमत्तांना मोठ्या नूतनीकरणासाठी दर काही वर्षांनी मोठ्या खर्चाची आवश्यकता असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The cost of replacing the lining is not recognized.","translation":"अस्तराची जागा घेण्याचा खर्च ओळखला जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An airline is required by law to overhaul its aircraft once every three years.","translation":"एका एअरलाइनला कायद्यानुसार दर तीन वर्षांनी तिची विमाने दुरुस्त करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The costs of overhauling aircraft are not recognized as a provision.","translation":"विमानांच्या दुरुस्तीचा खर्च तरतूद म्हणून ओळखला जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company should adopt the component approach for accounting for the refurbishment cost.","translation":"कंपनीने नूतनीकरण खर्चाचे लेखांकन करण्यासाठी घटक दृष्टिकोन स्वीकारला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A management decision does not give rise to a constructive obligation.","translation":"व्यवस्थापनाच्या निर्णयामुळे रचनात्मक दायित्व निर्माण होत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity may not be obliged to remedy the consequences due to causing environmental damage.","translation":"एका संस्थेला पर्यावरणीय नुकसान केल्यामुळे त्याचे परिणाम दुरुस्त करणे बंधनकारक नसेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Therefore, the benefit attributed to each of the first twenty years is 2.5% of the present value of the expected medical costs.","translation":"म्हणून, पहिल्या वीस वर्षांपैकी प्रत्येक वर्षासाठीचा लाभ अपेक्षित वैद्यकीय खर्चाच्या सध्याच्या मूल्याच्या 2.5% आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For employees expected to leave between ten and twenty years, the benefit attributed to each of the first ten years is 2% of the present value of the expected medical costs.","translation":"ज्या कर्मचाऱ्यांनी दहा ते वीस वर्षांच्या दरम्यान नोकरी सोडण्याची अपेक्षा आहे, त्यांच्यासाठी पहिल्या दहा वर्षांपैकी प्रत्येक वर्षासाठीचा लाभ अपेक्षित वैद्यकीय खर्चाच्या सध्याच्या मूल्याच्या 2% आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For these employees, no benefit is attributed to service between the end of the tenth year and the estimated date of leaving.","translation":"या कर्मचाऱ्यांसाठी, दहाव्या वर्षानंतर आणि अंदाजित नोकरी सोडण्याच्या तारखेदरम्यान केलेल्या सेवेसाठी कोणताही लाभ दिला जात नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For employees expected to leave within ten years, no benefit is attributed.","translation":"ज्या कर्मचाऱ्यांनी दहा वर्षांच्या आत नोकरी सोडण्याची अपेक्षा आहे, त्यांच्यासाठी कोणताही लाभ दिला जात नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Cisca Pvt. Ltd. will recognise a liability in its books to the extent of 5 days of PL for 200 employees.","translation":"सिस्का प्रा. लिमिटेड 200 कर्मचाऱ्यांसाठी 5 दिवसांच्या पीएलच्या मर्यादेपर्यंत तिच्या पुस्तकात दायित्व ओळखेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Cisca Pvt. Ltd. will recognise 10 days of PL for remaining 800 employees.","translation":"सिस्का प्रा. लिमिटेड उर्वरित 800 कर्मचाऱ्यांसाठी 10 दिवसांच्या पीएलची नोंद करेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Cisca Pvt. Ltd. will recognise 2 days of SL for 200 employees.","translation":"सिस्का प्रा. लिमिटेड 200 कर्मचाऱ्यांसाठी 2 दिवसांच्या एसएलची नोंद करेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Cisca Pvt. Ltd. will recognise 5 days of SL for remaining 800 employees in its books as an unused entitlement.","translation":"सिस्का प्रा. लिमिटेड तिच्या पुस्तकात उर्वरित 800 कर्मचाऱ्यांसाठी 5 दिवसांच्या एसएलची नोंद करेल, जी न वापरलेल्या अधिकारासारखी आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Cisca Pvt. Ltd. will recognise ₹ 70 crores as a liability and expense in its books of account.","translation":"सिस्का प्रा. लिमिटेड तिच्या खात्याच्या पुस्तकात ₹ 70 कोटी दायित्व आणि खर्च म्हणून नोंदवेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"When an employee has rendered service to an entity during a period, the entity shall recognise the contribution payable to a defined contribution plan.","translation":"जेव्हा एखादा कर्मचारी एखाद्या संस्थेला विशिष्ट कालावधीत सेवा देतो, तेव्हा संस्थेने निश्चित योगदानाच्या योजनेत देय असलेले योगदान ओळखले पाहिजे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Under Ind AS 19, the amount of ₹ 80 crores will be recognised as a liability.","translation":"इंड एएस 19 नुसार, ₹ 80 कोटींची रक्कम दायित्व म्हणून ओळखली जाईल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"However, if the contribution already paid would have exceeded the contribution due for service before the end of the reporting period, an entity shall recognise that excess as an asset.","translation":"परंतु, जर आधीच दिलेले योगदान, अहवाल देण्याच्या कालावधीच्या समाप्तीपूर्वी सेवेसाठी देय योगदानाच्या रकमेपेक्षा जास्त असेल, तर संस्थेने तो अतिरिक्त भाग मालमत्ता म्हणून ओळखावा.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Since the contributions are payable within 12 months from the end of the year in which the employees render the related service, they will not be discounted.","translation":"योगदान कर्मचाऱ्यांनी संबंधित सेवा दिल्यानंतर वर्षाच्या समाप्तीनंतर 12 महिन्यांच्या आत देय असल्याने, त्यावर सवलत दिली जाणार नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"OPQ Ltd increased the pension to 3% of the final salary for each year of service starting from 1st April, 20X1 to 1st April, 20X8.","translation":"OPQ लिमिटेडने 1 एप्रिल 20X1 ते 1 एप्रिल 20X8 पर्यंत प्रत्येक वर्षाच्या सेवेसाठी अंतिम वेतनाच्या 3% पर्यंत पेन्शन वाढवली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company would recognize the total amount of ₹ 4,96,000 immediately.","translation":"कंपनी त्वरित ₹ 4,96,000 ची एकूण रक्कम ओळखेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"After studying this unit, you will be able to define the terms like ‘provision’, ‘contingent liability’.","translation":"हे युनिटचा अभ्यास केल्यानंतर, तुम्ही ‘तरतूद’, ‘संभाव्य ���ायित्व’ यासारख्या संज्ञांची व्याख्या करण्यास सक्षम असाल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The objective of Ind AS 37 is to ensure that appropriate recognition criteria and measurement bases are applied.","translation":"इंड एएस 37 चा उद्देश, योग्य मान्यता निकष आणि मापन आधार लागू करणे सुनिश्चित करणे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 37 should be applied by all entities in accounting for provisions, contingent liabilities and contingent assets.","translation":"तरतुदी, संभाव्य दायित्वे आणि संभाव्य मालमत्तांसाठी हिशेब तयार करताना सर्व संस्थांनी इंड एएस 37 लागू करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Executory contracts are contracts under which neither party has performed any of its obligations.","translation":"कार्यकारी करार असे करार आहेत ज्या अंतर्गत कोणत्याही पक्षाने आपली कोणतीही जबाबदारी पार पाडलेली नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A provision is a liability of uncertain timing or amount.","translation":"तरतूद म्हणजे अनिश्चित वेळेची किंवा रकमेची देयता आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The asset and related income are recognized in the financial statements of the period in which the change occurs.","translation":"ज्या कालावधीत बदल होतो, त्या कालावधीतील आर्थिक पत्रकात मालमत्ता आणि संबंधित उत्पन्न दर्शवले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Where, as a result of past events, there is a possible asset whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.","translation":"भूतकाळातील घटनांच्या परिणामी, संभाव्य मालमत्ता अस्तित्वात आहे, ज्याची पुष्टी केवळ एका किंवा अधिक अनिश्चित भविष्यातील घटनांच्या घटनेमुळे किंवा न घडल्यामुळे होईल, जी पूर्णपणे संस्थेच्या नियंत्रणाखाली नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The inflow of economic benefits is virtually certain.","translation":"आर्थिक फायद्यांचा ओघ जवळजवळ निश्चित आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The inflow of economic benefits is probable, but not virtually certain.","translation":"आर्थिक फायद्यांचा ओघ संभाव्य आहे, परंतु जवळजवळ निश्चित नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The asset is not contingent and its recognition is appropriate.","translation":"मालमत्ता आकस्मिक नाही आणि तिची नोंद घेणे योग्य आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"No asset is recognised.","translation":"कोणतीही मालमत्ता ओळखली जात नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Disclosures are required.","translation":"प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the end of the reporting period.","translation":"तरतूद म्हणून ओळखली जाणारी रक्कम, अहवाल देण्याच्या कालावधीच्या शेवटी, सध्याचे दायित्व पूर्ण करण्यासाठी आवश्यक असलेल्या खर्चाचा सर्वोत्तम अंदाज असावा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The estimates of outcome and financial effect are determined by the judgement of the management of the entity.","translation":"परिणाम आणि आर्थिक परिणामाचे अंदाज संस्थेच्या व्यवस्थापनाच्या निर्णयाद्वारे निश्चित केले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Uncertainties surrounding the amount to be recognised as a provision are dealt with by various means according to the circumstances.","translation":"तरतूद म्हणून ओळखल्या जाणाऱ्या रकमेभोवतीची अनिश्चितता, परिस्थितीनुसार विविध मार्गांनी हाताळली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Where the provision being measured involves a large population of items, the obligation is estimated by weighting all possible outcomes by their associated probabilities.","translation":"जेथे मोजली जाणारी तरतूद मोठ्या संख्येने वस्तूंचा समावेश करते, तेथे सर्व संभाव्य परिणामांना त्यांच्या संबंधित संभाव्यतेनुसार वजन देऊन दायित्वाचा अंदाज लावला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Where there is a continuous range of possible outcomes, and each point in that range is as likely as any other, the mid-point of the range is used.","translation":"जेथे संभाव्य परिणामांची सतत श्रेणी असते आणि त्या श्रेणीतील प्रत्येक बिंदू इतरांप्रमाणेच संभाव्य असतो, तेथे श्रेणीचा मध्यबिंदू वापरला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity faces a single legal claim, with a 40 per cent likelihood of success with no cost and a 60 percent likelihood of failure with a cost of ` 1 million.","translation":"एका संस्थेला एकाच कायदेशीर दाव्याचा सामना करावा लागतो, ज्यामध्ये 40 टक्के यश मिळण्याची शक्यता आहे, ज्यामध्ये कोणताही खर्च नाही आणि 60 टक्के अपयशाची शक्यता आहे, ज्यामध्ये ` 1 दशलक्ष खर्च येतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If an entity has an environmental obligation to clean up the drinking water that got contaminated, there might be a number of different ways to carry out this work.","translation":"एखाद्या संस्थेवर दूषित झालेले पिण्याचे पाणी स्वच्छ करण्याची पर्यावरणीय जबाबदारी असल्यास, हे काम करण्यासाठी अनेक भिन्न मार्ग असू शकतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The risks and uncertainties that inevitably surround many events and circumstances should be taken into account in reaching the best estimate of a provision.","translation":"अनेक घटना आणि परिस्थितींना अपरिहार्यपणे वेढलेले धोके आणि अनिश्चितता, तरतुदीचा सर्वोत्तम अंदाज लावताना विचारात घेणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Risk describes variability of outcome.","translation":"धोका परिणामातील बदल दर्शवतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A risk adjustment should be made for the amount that the entity would pay in excess of the expected present value of outflows due to uncertainty attached with the actual outcome.","translation":"वास्तविक परिणामाशी जोडलेल्या अनिश्चिततेमुळे, संस्थेने अपेक्षित वर्तमान मूल्यापेक्षा जास्त रक्कम भरल्यास, जोखीम समायोजन केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Where the effect of the time value of money is material, the amount of a provision should be the present value of the expenditures expected to be required to settle the obligation.","translation":"जेथे पैशाच्या वेळेचे मूल्य महत्त्वपूर्ण आहे, तेथे तरतुदीची रक्कम दायित्व पूर्ण करण्यासाठी आवश्यक असलेल्या खर्चाचे वर्तमान मूल्य असावे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Future events that may affect the amount required to settle an obligation should be reflected in the amount of a provision where there is sufficient objective evidence that they will occur.","translation":"भविष्यातील घटना, ज्यामुळे दायित्व पूर्ण करण्यासाठी आवश्यक असलेल्या रकमेवर परिणाम होऊ शकतो, त्या तरतुदीच्या रकमेमध्ये दर्शविल्या पाहिजेत, जेथे त्या घडतील याचा पुरेसा वस्तुनिष्ठ पुरावा आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Gains on the expected disposal of assets should not be taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision.","translation":"मालमत्तेच्या अपेक्षित विल्हेवाटीवरील नफा, तरतूद मोजताना विचारात घेऊ नये, जरी अपेक्षित विल्हेवाट तरतूद निर्माण करणाऱ्या घटनेशी जवळून संबंधित असली तरीही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Include these operating losses in a provision for restructuring.","translation":"पुनर्रचनेसाठी तरतुदीमध्ये हे ऑपरेटिंग नुकसान समाविष्ट करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Standard states that provision should not be made for future operating losses.","translation":"मानक असे नमूद करते की भविष्यातील ऑपरेटिंग नुकसानीसाठी तरतूद करू नये.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Since Ind AS 37 prohibits the recognition of future operating losses, so X Packaging Ltd. should not include these future operating losses in a provision for restructuring even though these losses relate to the disposal group.","translation":"इंड एएस 37 भविष्यातील ऑपरेटिंग नुकसानीची नोंद करण्यास मनाई करत असल्याने, एक्स पॅकेजिंग लि. ने हे भविष्यातील ऑपरेटिंग नुकसान पुनर्रचनेसाठीच्या तरतुदीमध्ये समाविष्ट करू नये, जरी हे नुकसान निर्वर्तन गटाशी संबंधित असले तरी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If an entity has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision.","translation":"जर एखाद्या संस्थेकडे असा करार असेल जो अन्यायकारक आहे, तर करारांतर्गत वर्तमान दायित्व एक तरतूद म्हणून ओळखले आणि मोजले जावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Many contracts can be cancelled without paying compensation.","translation":"भरपाई न देता अनेक करार रद्द केले जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Where events make such a contract onerous, the contract falls within the scope of Ind AS 37 and a liability exists which is recognised.","translation":"जेथे घटना करार अन्यायकारक बनवतात, तेथे करार इंड एएस 37 च्या कार्यक्षेत्रात येतो आणि एक दायित्व अस्तित्वात येते, ज्याची नोंद घेतली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 37 defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.","translation":"इंड एएस 37 एक अन्यायकारक करार परिभाषित करते, ज्यामध्ये करारांतर्गत दायित्वे पूर्ण करण्यासाठीचे अपरिहार्य खर्च, त्याअंतर्गत अपेक्षित आर्थिक फायद्यांपेक्षा जास्त असतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The unavoidable costs under a contract reflect the least net cost of exiting from the contract.","translation":"एका करारांतर्गत अपरिहार्य खर्च करारातून बाहेर पडण्याचा सर्वात कमी निव्वळ खर्च दर्शवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Before a separate provision for an onerous contract is established, an entity should recognise any impairment loss that has occurred on assets used in fulfilling that contract.","translation":"एका अन्यायकारक करारासाठी स्वतंत्र तरतूद स्थापित करण्यापूर्वी, संस्थेने त्या कराराच्या पूर्ततेसाठी वापरल्या गेलेल्या मालमत्तेवर झालेले कोणतेही घट (impairment) नुकसान ओळखावे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The economic benefits from the contract include the benefits to the entity of using the gas in its business.","translation":"करारातून मिळणारे आर्थिक फायदे, संस्थेला तिच्या व्यवसायात वायू वापरण्याचे फायदे समाविष्ट करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The electricity is sold at a loss, and the entity makes an overall operating loss.","translation":"वीज तोट्यात विकली जाते आणि संस्था एकूण ऑपरेटिंग नुकसान करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Therefore, a provision should be made for the onerous element.","translation":"म्हणून, अन्यायकारक घटकासाठी तरतूद केली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A provision should be recognised only if the contract is onerous.","translation":"फक्त करार अन्यायकारक असल्यास तरतूद ओळखावी.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If the goods received under the supply contract are sold at a profit, the contract is not onerous.","translation":"पुरवठा कराराअंतर्गत प्राप्त झालेले माल नफ्यात विकले गेल्यास, करार अन्यायकारक नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The termination cost should be recognised as incurred.","translation":"समाप्ती खर्च (termination cost) जसा लागतो, तसा ओळखावा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"These circumstances do indicate an onerous contract.","translation":"या परिस्थिती एक अन्यायकारक करार दर्शवतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The following are examples of events that may fall under the definition of restructuring.","translation":"पुनर्रचनेच्या व्याख्येअंतर्गत येऊ शकणाऱ्या घटनांची खालील उदाहरणे दिली आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A provision for restructuring costs should be recognised only when the general recognition criteria for provisions set out the standard are met.","translation":"पुनर्रचना खर्चासाठीची तरतूद केवळ तेव्हाच ओळखावी जेव्हा तरतुदींसाठीचे सामान्य मान्यता निकष पूर्ण होतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A constructive obligation to restructure arises only when an entity has a detailed formal plan.","translation":"पुनर्रचनाची रचनात्मक जबाबदारी तेव्हा��� उद्भवते जेव्हा संस्थेकडे एक विस्तृत औपचारिक योजना असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On 12th March, 20X1 the board of an entity decided to close down a division.","translation":"12 मार्च, 20X1 रोजी संस्थेच्या बोर्डाने एक विभाग बंद करण्याचा निर्णय घेतला.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company's financial statements for the year 2021-2022 were prepared in accordance with Ind AS 37.","translation":"कंपनीची सन 2021-2022 वर्षाची आर्थिक विवरणे इंड एएस 37 नुसार तयार करण्यात आली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 37 deals with provisions, contingent liabilities, and contingent assets.","translation":"इंड एएस 37 तरतुदी, संभाव्य दायित्वे आणि संभाव्य मालमत्तेवर आधारित आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The annual report of UPL Limited serves as the source for this financial information.","translation":"या आर्थिक माहितीचा स्रोत यू.पी.एल. लिमिटेडचा वार्षिक अहवाल आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Constructive obligations are explicitly defined in Ind AS 37.","translation":"इंड एएस 37 मध्ये रचनात्मक दायित्वांची स्पष्ट व्याख्या दिली आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Unlike AS 29, Ind AS 37 provides a clear definition of constructive obligations.","translation":"एएस 29 च्या तुलनेत, इंड एएस 37 रचनात्मक दायित्वाची स्पष्ट व्याख्या पुरवतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Discounting of provisions is required under Ind AS 37 if the time value of money is material.","translation":"इंड एएस 37 नुसार, जर पैशाची वेळेची किंमत महत्त्वपूर्ण असेल, तर तरतुदी कमी करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"AS 29 generally prohibits discounting of provisions.","translation":"एएस 29 सामान्यतः तरतुदी कमी करण्यास मनाई करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Contingent assets are disclosed in the financial statements under Ind AS 37 when economic benefits are probable.","translation":"इंड एएस 37 अंतर्गत, आर्थिक फायदे संभाव्य असल्यास आकस्मिक मालमत्ता आर्थिक विवरणामध्ये दर्शविल्या जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"AS 29 prohibits the disclosure of contingent assets in financial statements.","translation":"एएस 29 आर्थिक विवरणांमध्ये आकस्मिक मालमत्तेचे प्रकटीकरण करण्यास मनाई करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Onerous contracts are addressed in Ind AS 37, requiring impairment loss recognition.","translation":"इंड एएस 37 मध्ये, हानिकारक करारांवर चर्चा केली आहे, ज्यामध्ये घट (impairment) तोटा ओळखणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 37 provides guidance on various aspects, including levies imposed by the government.","translation":"इंड एएस 37 मध्ये विविध पैलूंवर मार्गदर्शन दिलेले आहे, ज्यात शासनाने लादलेल्या करांचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company is contesting a tax demand of ₹1,00,00,000.","translation":"कंपनी ₹1,00,00,000 च्या कर मागणीवर वाद घालत आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The legal counsel believes there is a 50% chance of winning the appeal.","translation":"कायदेशीर सल्लागारांना अपील जिंकण��याची 50% शक्यता आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The entity is required to restore the seabed at the end of the contract period.","translation":"करार कालावधीच्या शेवटी संस्थेला समुद्राचा तळ पुनर्संचयित करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"U Ltd. is preparing consolidated financial statements.","translation":"यू. लिमिटेड एकत्रित आर्थिक विवरण तयार करत आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"G Ltd. is a wholly owned subsidiary of U Ltd.","translation":"जी. लिमिटेड यू. लिमिटेडची पूर्ण मालकीची उपकंपनी आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The board decided to discontinue the business of G Ltd.","translation":"संचालक मंडळाने जी. लिमिटेडचा व्यवसाय बंद करण्याचा निर्णय घेतला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Termination payments to employees are estimated at ₹540 lakhs.","translation":"कर्मचाऱ्यांसाठी अंदाजित सेवा समाप्ती वेतन ₹540 लाख आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company made a provision for ₹520 lakhs for termination payments.","translation":"कंपनीने सेवा समाप्ती वेतनासाठी ₹520 लाखांची तरतूद केली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company should recognize a provision.","translation":"कंपनीने तरतूद (provision) ओळखावी.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The objective of this Standard is to prescribe the accounting treatment for income taxes.","translation":"या मानकाचा उद्देश म्हणजे आयकरसाठी लेखांकन पद्धती निश्चित करणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Income taxes for the purpose of this Standard includes all domestic and foreign taxes which are based on taxable profits.","translation":"या मानकासाठी, आयकरमध्ये सर्व देशांतर्गत आणि परदेशी कर समाविष्ट आहेत जे करपात्र नफ्यावर आधारित आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Further, the income-tax for the purpose of this Standard could be classified as current tax and deferred tax.","translation":"याव्यतिरिक्त, या मानकासाठी आयकरचे वर्गीकरण चालू कर आणि स्थगित कर म्हणून केले जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Current tax being current tax consequence that arises due to transactions and other events of the current period.","translation":"चालू कर म्हणजे चालू कर परिणाम जे चालू कालावधीतील व्यवहार आणि इतर घटनांमुळे उद्भवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Deferred tax being future tax consequence that arises due to the future recovery of the carrying amount of assets.","translation":"स्थगित कर म्हणजे भविष्यातील कर परिणाम जे मालमत्तेच्या वहन मूल्याच्या भविष्यातील वसुलीमुळे उद्भवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For example: Recovery of fixed assets means by way of depreciation or sale.","translation":"उदाहरणार्थ: निश्चित मालमत्तेची वसुली म्हणजे घसारा किंवा विक्रीद्वारे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"It is inherent in the recognition of an asset or liability that the reporting entity expects to recover or settle the carrying amount.","translation":"एखाद्या मालमत्तेची किंवा दायित्वाची ओळख ही अंतर्निहित असते की अहवाल देणारी संस्था वहन मूल्य वसूल किंवा सेटल करेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If it is probable that recovery or settlement of that carrying amount will make future tax payments larger, this Standard requires an entity to recognise a deferred tax liability.","translation":"जर हे संभाव्य असेल की त्या वहन मूल्याची वसुली किंवा सेटलमेंट भविष्यातील कर देयके मोठी करेल, तर या मानकामध्ये संस्थेला स्थगित कर दायित्व ओळखणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Whenever an entity recognises an asset, it expects that it will recover the carrying value of that asset.","translation":"जेव्हा एखादी संस्था मालमत्ता ओळखते, तेव्हा ती अपेक्षा करते की ती त्या मालमत्तेचे वहन मूल्य वसूल करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Assume that under the income tax provisions, if this piece of land is sold after holding it for more than one year, there will be an indexation benefit.","translation":"असे समजा की आयकर तरतुदीनुसार, ही जमीन एक वर्षापेक्षा जास्त काळानंतर विकल्यास, अनुक्रमणिकेचा फायदा होईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The tax rate in all years continues to be flat 30%.","translation":"सर्व वर्षांमध्ये कर दर 30% समान राहतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Thus, the recovery of the carrying value of land after two years will result into a tax saving.","translation":"अशा प्रकारे, दोन वर्षानंतर जमिनीच्या वहन मूल्याच्या वसुलीमुळे कर बचत होईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In view of the above savings, the entity should recognise a deferred tax asset in this case in Year 1.","translation":"वरील बचती लक्षात घेता, संस्थेने या प्रकरणात वर्ष 1 मध्ये स्थगित कर मालमत्ता ओळखावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The Standard also provides guidance as to where the current tax or deferred tax should be recognised.","translation":"हे मानक देखील मार्गदर्शन करते की चालू कर किंवा स्थगित कर कोठे ओळखला जावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity may incur a loss in the current period and set off against a profit in the earlier period.","translation":"एखादी संस्था चालू कालावधीत तोटा दर्शवू शकते आणि मागील कालावधीतील नफ्यामध्ये तो वजा करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Items of current tax or defer tax recognized in profit and loss are subject to two exceptions.","translation":"नफा आणि तोट्यात ओळखल्या गेलेल्या चालू कर किंवा स्थगित कराच्या बाबी दोन अपवादांच्या अधीन आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The Standard however, does not deal with the methods of accounting for government grants or investment tax credits.","translation":"तथापि, हे मानक सरकारी अनुदान किंवा गुंतवणूक कर क्रेडिट्ससाठी लेखांकन पद्धतींशी संबंधित नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accounting profit is profit or loss for a period before deducting tax expense.","translation":"लेखांकन नफा म्हणजे कर खर्च वजा करण्यापूर्वी कालावधीसाठी नफा किंवा तोटा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Taxable profit is the profit for a period, computed as per the income tax act, upon which income taxes are payable.","translation":"करपात्र नफा म्हणजे आयकर कायद्यानुसार मोजलेला कालावधीतील नफा, ज्यावर आयकर देय आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Temporary differences are differences between the carrying amount of an asset or liability in the balance sheet and its tax base.","translation":"तात्पुरते फरक म्हणजे ताळेबंदातील मालमत्ता किंवा दायित्वाचे वहन मूल्य आणि त्याच्या कर आधारातील फरक.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The tax base of an asset is the amount that will be deductible for tax purposes.","translation":"एखाद्या मालमत्तेचा कर आधार म्हणजे कर आकारणीसाठी वजावट केली जाणारी रक्कम.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying amount of the asset could be recovered either through sale of the asset or through its use.","translation":"मालमत्तेची वहन किंमत मालमत्तेच्या विक्रीतून किंवा तिच्या वापराद्वारे वसूल केली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The method of recovery has to be determined at each reporting date.","translation":"प्रत्येक अहवाल दिनांकास वसुलीची पद्धत निश्चित करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entity A has inventory with carrying amount of ` 1,00,000 as at the reporting date.","translation":"एंटिटी A कडे अहवाल दिनांकास ` 1,00,000 वहन मूल्याची इन्व्हेंटरी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The sale value is the economic benefit derived by the entity and is taxable.","translation":"विक्री मूल्य हे संस्थेद्वारे मिळवलेले आर्थिक फायदे आहे आणि ते करपात्र आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The tax base in this case is ` 1,00,000.","translation":"या प्रकरणात कर आधार ` 1,00,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Entity A has acquired an item of asset for ` 1,00,000 for production of certain items.","translation":"एंटिटी A ने काही वस्तूंच्या उत्पादनासाठी ` 1,00,000 मध्ये मालमत्तेची एक वस्तू खरेदी केली आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying amount as the end of first reporting period is ` 50,000.","translation":"पहिला अहवाल कालावधीच्या शेवटी वहन मूल्य ` 50,000 आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The tax base in this case is ` 25,000.","translation":"या प्रकरणात कर आधार ` 25,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Interest receivable has a carrying amount of 100.","translation":"प्राप्त होणाऱ्या व्याजाची वहन किंमत 100 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The tax base of the interest receivable is nil.","translation":"प्राप्त होणाऱ्या व्याजाचा कर आधार शून्य आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity that follows mercantile system of accounting has trade receivables of ` 1,000.","translation":"लेखांकनाची व्यापारी पद्धत वापरणारी संस्था ` 1,000 ची व्यापार प्राप्य रक्कम (trade receivables) दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The tax base in the current year is ` 1,000.","translation":"चालू वर्षातील कर आधार ` 1,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The tax base is ` 950.","translation":"कर आधार ` 950 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If those economic benefits will not be taxable, the tax base of the asset is equal to its carrying amount.","translation":"जर ते आर्थिक फायदे करपात्र नसतील, तर मालमत्तेचा कर आधार तिच्या वह�� मूल्याइतकाच असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity has an investment in listed equity shares.","translation":"एका संस्थेची सूचीबद्ध इक्विटी शेअर्समध्ये गुंतवणूक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"There is no tax on gains that arise on sale of these listed equity shares.","translation":"या सूचीबद्ध इक्विटी शेअर्सच्या विक्रीतून होणाऱ्या नफ्यावर कोणताही कर नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The tax base in this case will be the carrying amount of the investments.","translation":"या प्रकरणात, कर आधार गुंतवणुकीच्या वहन मूल्याइतका असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity has given a loan of ` 10,000 which is the carrying amount.","translation":"एका संस्थेने ` 10,000 चे कर्ज दिले आहे, जे वहन मूल्य आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The repayment of loan has no tax consequences.","translation":"कर्जाच्या परतफेडीचे कोणतेही कर परिणाम नाहीत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company needs to assess the potential tax implications of its investments.","translation":"कंपनीला तिच्या गुंतवणुकीच्या संभाव्य कर परिणामांचे मूल्यांकन करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Deferred tax liabilities are recognized when the company expects to recover the cost of its investment.","translation":"कंपनी तिच्या गुंतवणुकीची किंमत वसूल करेल अशी अपेक्षा करते तेव्हा स्थगित कर दायित्वे ओळखली जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The joint venture agreement outlines how profits are shared.","translation":"संयुक्त उपक्रमाचा करार नफा कसा वाटला जाईल याचे स्पष्टीकरण देतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A deferred tax liability is not recognized if the venturer controls profit sharing and profits won't be distributed soon.","translation":"जर उद्योजक नफा वाटणीवर नियंत्रण ठेवतो आणि लवकरच नफा वितरित केला जाणार नसेल, तर स्थगित कर दायित्व ओळखले जात नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Deferred tax assets are recognized for deductible temporary differences.","translation":"कमी होणाऱ्या तात्पुरत्या फरकांसाठी स्थगित कर मालमत्ता ओळखली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company must consider if the temporary difference will reverse.","translation":"कंपनीने तात्पुरता फरक उलट होईल का, याचा विचार करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Taxable profit must be available to utilize the temporary difference.","translation":"तात्पुरता फरक वापरण्यासाठी करपात्र नफा उपलब्ध असणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Directors forecast a 20% annual profit growth.","translation":"संचालकांनी वार्षिक 20% नफा वाढीचा अंदाज व्यक्त केला आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The market is currently depressed.","translation":"सध्या बाजारपेठ मंदावली आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Sales orders are at a lower level.","translation":"विक्रीचे आदेश कमी पातळीवर आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Trading losses can only be carried forward for two years.","translation":"व्यापार तोटा फक्त दोन वर्���ांसाठी पुढे नेता येतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The tax base is the amount deductible against taxable benefits.","translation":"कर आधार म्हणजे करपात्र फायद्यांविरुद्ध वजा करता येणारी रक्कम.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Forecast profitability should be based on reasonable assumptions.","translation":"अंदाजित नफा वाजवी गृहितकांवर आधारित असावा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"It is unlikely that any deferred tax asset should be recognized.","translation":"कोणतीही स्थगित कर मालमत्ता ओळखली जाण्याची शक्यता नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity anticipates a future profit.","translation":"संस्थेला भविष्यात नफा अपेक्षित आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"There is an inflow of economic benefit.","translation":"आर्थिक फायद्याचा ओघ आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"An entity should recognize deferred tax assets only when it is probable that taxable profits will be available.","translation":"एखाद्या संस्थेने फक्त तेव्हाच स्थगित कर मालमत्ता ओळखावी जेव्हा करपात्र नफा उपलब्ध होण्याची शक्यता असते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The principle of prudence and conservatism is applied.","translation":"सावधगिरी आणि रूढीवादाचे तत्त्व लागू केले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Tax law restricts the utilization of losses.","translation":"कर कायदा नुकसानीचा वापर मर्यादित करतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Probable means more likely than not.","translation":"संभाव्य म्हणजे जे घडण्याची शक्यता जास्त आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The transaction costs were deducted for tax purposes in the period when the loan was first recognised.","translation":"कर्जा पहिल्यांदा मान्यता देताना, व्यवहार खर्च कर उद्देशांसाठी त्याच कालावधीत वजा करण्यात आले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The transaction costs are amortised to accounting profit over the life of the loan.","translation":"कर्जाच्या आयुष्यात व्यवहार खर्च लेखांकन नफ्यामध्ये कमी केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial assets are carried at fair value which exceeds cost, but no equivalent adjustment is made for tax purposes.","translation":"आर्थिक मालमत्ता उचित मूल्यावर दर्शविल्या जातात, जे खर्चापेक्षा जास्त आहे, परंतु कर उद्देशांसाठी कोणतीही समतुल्य समायोजना केली जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity revalues property, plant and equipment but no equivalent adjustment is made for tax purposes.","translation":"एका संस्थेने मालमत्ता, संयंत्र आणि उपकरणांचे पुनर्मूल्यांकन केले, परंतु कर उद्देशांसाठी कोणतीही समतुल्य समायोजना केली जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying amount of an asset is increased to fair value in a business combination and no equivalent adjustment is made for tax purposes.","translation":"व्यवसाय संयोजनात मालमत्तेची वहन किंमत उचित मूल्यापर्यंत वाढविली जाते आणि कर उद्देशांसाठी कोणतीही समतुल्य समायोजना केली जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Unrealised losses resulting from intragroup transactions are eliminated by inclusion in the carrying amount of inventory or property, plant and equipment.","translation":"अंतर्गत गट व्यवहारांमुळे होणारे न झालेले तोटे, इन्व्हेंटरी किंवा मालमत्ता, संयंत्र आणि उपकरणांच्या वहन मूल्यात समाविष्ट करून कमी केले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Retained earnings of subsidiaries are included in consolidated retained earnings, but income taxes will be payable if the profits are distributed.","translation":"उपकंपन्यांचे प्रतिधारित उत्पन्न एकत्रित प्रतिधारित उत्पन्नात समाविष्ट केले जाते, परंतु नफा वितरित झाल्यास आयकर देय असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Investments in foreign subsidiaries are affected by changes in foreign exchange rates.","translation":"परदेशी उपकंपन्यांमधील गुंतवणुकीवर परकीय विनिमय दरातील बदलांचा परिणाम होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Non-monetary assets are restated in terms of the measuring unit current at the end of the reporting period and no equivalent adjustment is made for tax purposes.","translation":"अ-चलन मालमत्ता अहवाल देण्याच्या कालावधीच्या शेवटी वर्तमान मापन एककाच्या दृष्टीने पुन्हा तयार केल्या जातात आणि कर उद्देशांसाठी कोणतीही समतुल्य समायोजना केली जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Retirement benefit costs are deducted in determining accounting profit as service is provided by the employee.","translation":"कर्मचाऱ्याने सेवा दिल्यावर, सेवानिवृत्ती लाभाचा खर्च लेखांकन नफा निश्चित करताना वजा केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accumulated depreciation of an asset in the financial statements is greater than the cumulative depreciation allowed for tax purposes.","translation":"लेखापरीक्षण विवरणपत्रातील मालमत्तेची जमा झालेली घसारा कर उद्देशांसाठी परवानगी असलेल्या एकत्रित घसार्यापेक्षा जास्त आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The cost of inventories sold before the end of the reporting period is deducted in determining accounting profit.","translation":"अहवाल देण्याच्या कालावधीच्या समाप्तीपूर्वी विकल्या गेलेल्या इन्व्हेंटरीची किंमत लेखांकन नफा निश्चित करताना वजा केली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Preliminary expenses are recognised as an expense in determining accounting profit but are not permitted as a deduction in determining taxable profit.","translation":"प्राथमिक खर्च लेखांकन नफा निश्चित करताना खर्च म्हणून ओळखले जातात, परंतु करपात्र नफा निश्चित करताना कपात म्हणून परवानगी नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Income is deferred in the balance sheet but has already been included in taxable profit in current or prior periods.","translation":"उत्पन्न ताळेबंदावर पुढे ढकलले जाते, परंतु ते चालू किंवा मागील कालावधीत करपात्र नफ्यात आधीच समाविष्ट केले गेले आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A government grant which is included in the balance sheet as deferred income will not be taxable in future periods.","translation":"सरकारचे अनुदान, ज��� पुढे ढकललेल्या उत्पन्नाच्या रूपात ताळेबंदावर समाविष्ट आहे, ते भविष्यात करपात्र नसेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial assets are carried at fair value which is less than cost, but no equivalent adjustment is made for tax purposes.","translation":"आर्थिक मालमत्ता उचित मूल्यावर दर्शविल्या जातात, जे खर्चापेक्षा कमी आहे, परंतु कर उद्देशांसाठी कोणतीही समतुल्य समायोजना केली जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A liability is recognised at its fair value in a business combination, but none of the related expense is deducted in determining taxable profit until a later period.","translation":"व्यवसाय संयोजनात दायित्व त्याच्या उचित मूल्यावर ओळखले जाते, परंतु संबंधित कोणताही खर्च नंतरच्या कालावधीपर्यंत करपात्र नफा निश्चित करताना वजा केला जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Unrealised profits resulting from intragroup transactions are eliminated from the carrying amount of assets.","translation":"अंतर्गत गट व्यवहारातून होणारे न झालेले नफे मालमत्तेच्या वहन मूल्यातून वगळले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Investments in foreign subsidiaries are affected by changes in foreign exchange rates.","translation":"परदेशी उपकंपन्यांमधील गुंतवणुकीवर परकीय विनिमय दरातील बदलांचा परिणाम होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The non-monetary assets and liabilities of an entity are measured in its functional currency but the taxable profit or tax loss is determined in a different currency.","translation":"एका संस्थेची अ-चलन मालमत्ता आणि दायित्वे तिच्या कार्यात्मक चलनात मोजली जातात, परंतु करपात्र नफा किंवा कर तोटा वेगळ्या चलनात निश्चित केला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The tax rate is 30%.","translation":"कर दर 30% आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Deferred tax liabilities and assets should reflect the tax consequences.","translation":"विलंबित कर दायित्वे आणि मालमत्ता कर परिणामांचे प्रतिबिंब दर्शवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying amount of a deferred tax asset shall be reviewed at the end of each reporting period.","translation":"प्रत्येक अहवाल देण्याच्या कालावधीच्या शेवटी विलंबित कर मालमत्तेची वहन किंमत तपासली जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Income taxes are payable at a higher rate if profits are distributed as dividends.","translation":"नफा लाभांशाच्या रूपात वितरित झाल्यास, जास्त दराने आयकर देय असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity recognizes a current tax liability and a current income tax expense.","translation":"संस्था चालू कर दायित्व आणि चालू आयकर खर्च ओळखते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Calculate and recognize deferred tax.","translation":"विलंबित कराची गणना करा आणि ओळखा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Deferred tax liabilities or assets should not be discounted.","translation":"विलंबित कर दायित्वे किंवा मालमत्ता कमी करता कामा नये.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The accounting of deferred tax effects is consistent with the accounting for that transaction.","translation":"विलंबित कराच्या परिणामांचे लेखांकन त्या व्यवहाराच्या लेखनाशी सुसंगत आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A change in tax rates can affect deferred tax.","translation":"कर दरातील बदल विलंबित करावर परिणाम करू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The tax consequences are included in profit or loss.","translation":"कर परिणाम नफा किंवा तोट्यात समाविष्ट केले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall offset deferred tax assets and deferred tax liabilities.","translation":"एका संस्थेने विलंबित कर मालमत्ता आणि विलंबित कर दायित्वे वजा करावी लागतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The present value of lease liability is recognized.","translation":"भाडेपट्टी दायित्वाचे वर्तमान मूल्य ओळखले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Temporary differences may arise in a business combination.","translation":"व्यवसाय संयोजनात तात्पुरते फरक उद्भवू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer may utilize the benefit of its unused tax losses.","translation":"प्राप्तकर्ता त्याच्या न वापरलेल्या कर नुकसानीचा फायदा घेऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Deferred tax benefits are recognized after the business combination.","translation":"व्यवसाय संयोजनानंतर विलंबित कर लाभ ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity receives a tax deduction for remuneration paid in shares.","translation":"एका संस्थेला शेअर्समध्ये भरलेल्या मोबदल्यासाठी कर वजावट मिळते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The tax deduction may differ from the related cumulative remuneration expense.","translation":"कर वजावट संबंधित एकत्रित मोबदला खर्चापेक्षा वेगळी असू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The options were exercised.","translation":"पर्यायांचा वापर करण्यात आला.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A change in the tax status of an entity may have consequences.","translation":"एका संस्थेच्या कर स्थितीत बदल झाल्यास त्याचे परिणाम होऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The current and deferred tax consequences shall be included in profit or loss.","translation":"चालू आणि विलंबित कराचे परिणाम नफा किंवा तोट्यात समाविष्ट केले जातील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Using the tax rate of 20%, a deferred tax liability of ` 6 Cr is recognized.","translation":"20% चा कर दर वापरून, ` 6 कोटींची स्थगित कर दायित्व ओळखले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying amount of the head office building was ` 45 Cr.","translation":"मुख्यालयाच्या इमारतीची वहन रक्कम ` 45 कोटी होती.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The temporary difference was ` 24.25 Cr.","translation":"तात्पुरता फरक ` 24.25 कोटी होता.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A deferred tax liability of ` 4.85 Cr is created.","translation":"` 4.85 कोटींचे स्थगित कर दायित्व तयार केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Total Deferred Tax Liability is ` 10.85 Cr.","translation":"एकूण स्थगित कर दायित्व ` 10.85 कोटी आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The increase in the value of investment is arising through Statement of Profit or Loss.","translation":"गुंतवणुकीच्या मूल्यामध्ये वाढ नफा किंवा तोटा विवरणानुसार होत आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Tax expense (Profit or Loss Statement) Dr ` 1 Cr.","translation":"कर खर्च (नफा किंवा तोटा विवरण) डॉ ` 1 कोटी.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The deferred tax liability at 31 st March 20X1 is ` 3.6 Cr.","translation":"31 मार्च 20X1 रोजी स्थगित कर दायित्व ` 3.6 कोटी आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The carrying value of the building becomes ` 45 Cr.","translation":"इमारतीचे वहन मूल्य ` 45 कोटी होते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The increase in the deferred tax liability of ` 1.4 Cr is charged to other comprehensive income.","translation":"` 1.4 कोटींच्या स्थगित कर दायित्वातील वाढ इतर सर्वसमावेशक उत्पन्नात जमा केली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"K Ltd. prepares consolidated financial statements.","translation":"के लि. एकत्रित वित्तीय विवरण तयार करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"K Ltd. purchased an equity investment for ` 2,00,000.","translation":"के लि. ने ` 2,00,000 मध्ये इक्विटीमध्ये गुंतवणूक खरेदी केली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The investment was designated as fair value through other comprehensive income.","translation":"गुंतवणुकीला इतर सर्वसमावेशक उत्पन्नातून योग्य मूल्य म्हणून नियुक्त केले गेले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the investment was ` 2,40,000.","translation":"गुंतवणुकीचे योग्य मूल्य ` 2,40,000 होते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Unrealised gains and losses are not taxable unless the investment is sold.","translation":"गुंतवणूक विकली जात नाही तोपर्यंत न मिळालेले नफा आणि तोटा करपात्र नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"K Ltd. sold products to A Ltd.","translation":"के लि. ने ए लि. ला उत्पादने विकली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The goods had cost to K Ltd for ` 64,000.","translation":"के लि. ला मालाची किंमत ` 64,000 होती.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"K Ltd. recognised revenue of ` 1,20,000.","translation":"के लि. ने ` 1,20,000 चा महसूल ओळखला.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The tax base of the investment is ` 2,00,000.","translation":"गुंतवणुकीचा कर आधार ` 2,00,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The revaluation creates a taxable temporary difference of ` 40,000.","translation":"पुनर्मूल्यांकन ` 40,000 चा करपात्र तात्पुरता फरक तयार करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company must disclose the components of tax expenses separately.","translation":"कंपनीने कर खर्चाचे घटक स्वतंत्रपणे उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Tax expense includes current tax expense and deferred tax expense.","translation":"कर खर्चामध्ये चालू कर खर्च आणि स्थगित कर खर्च समाविष्ट आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Deferred tax expense relates to the origination and reversal of temporary differences.","translation":"स्थगित कर खर्च तात्पुरत्या फरकांच्या उत्पत्ती आणि उलट्याशी संबंधित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Changes in tax rates also affect deferred tax expense.","translation":"कर दरातील बदलांचाही स्थगित कर खर्चावर परिणाम होतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The standard requires disclosure of tax related to items charged directly to equity.","translation":"मानक थेट इक्विटीमध्ये आकारल्या गेलेल्या आयटमशी संबंधित कराचा खुलासा आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Examples include adjustments to retained earnings and amounts from compound financial instruments.","translation":"उदाहरणार्थ, धारणा नफ्यामध्ये समायोजन आणि संयुक्त वित्तीय साधनांमधून मिळणाऱ्या रकमा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Current and deferred tax relating to these items must be recognized in equity.","translation":"या बाबींशी संबंधित चालू आणि स्थगित कर इक्विटीमध्ये ओळखले जाणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The aggregate current and deferred tax relating to equity items must be disclosed.","translation":"इक्विटी आयटमशी संबंधित एकत्रित चालू आणि स्थगित कराचा खुलासा करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Indian Accounting Standards require items to be recognized in other comprehensive income.","translation":"भारतीय लेखा मानकांनुसार इतर सर्वसमावेशक उत्पन्नात बाबी ओळखणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Revaluation of property, plant, and equipment is an example.","translation":"मालमत्ता, संयंत्र आणि उपकरणांचे पुनर्मूल्यांकन हे एक उदाहरण आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Exchange differences from foreign operations are also included.","translation":"परदेशी कार्यांमधील विनिमय फरक देखील समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The current and deferred tax relating to these items is recognized in other comprehensive income.","translation":"या बाबींशी संबंधित चालू आणि स्थगित कर इतर सर्वसमावेशक उत्पन्नात ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The amount of income tax relating to each component of other comprehensive income must be disclosed.","translation":"इतर सर्वसमावेशक उत्पन्नाच्या प्रत्येक घटकाशी संबंधित आयकरची रक्कम उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The standard requires an explanation of the relationship between tax expense and accounting profit.","translation":"मानक कर खर्च आणि लेखा नफा यांच्यातील संबंधाचे स्पष्टीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This can be a numerical reconciliation or a reconciliation of the effective tax rate.","translation":"हे संख्यात्मक समाधान किंवा प्रभावी कर दराचे समाधान असू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The applicable tax rate provides the most meaningful information.","translation":"लागू होणारा कर दर सर्वात अर्थपूर्ण माहिती देतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity may operate in several jurisdictions.","translation":"एका संस्थेचे अनेक अधिकार क्षेत्रात कामकाज असू शकते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Changes in tax rates require explanation.","translation":"कर दरातील बदलांचे स्पष्टीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The amount of deductible temporary differences, unused tax losses, and unused tax credits must be disclosed.","translation":"कमी होणारे तात्पुरते फरक, न वापरलेले कर नुकसान आणि न वापरलेले कर क्रेडिटची रक्कम उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Tax-related contingent liabilities and assets must be disclosed.","translation":"कर-संबंधित संभाव्य दायित्वे आणि मालमत्ता उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company must report foreign currency transactions in its functional currency.","translation":"कंपनीने परदेशी चलनातील व्यवहार तिच्या कार्यात्मक चलनात नोंदवावेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At the end of subsequent reporting periods, foreign currency monetary and non-monetary items must be reported.","translation":"पुढील अहवाल देण्याच्या कालावधीच्या शेवटी, परदेशी चलनातील मौद्रिक आणि गैर-मौद्रिक बाबी नोंदवल्या पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard requires recognition and accounting for exchange differences.","translation":"मानक विनिमय फरकाची नोंद आणि लेखांकन आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In case of a change in functional currency, the translation procedures must be applied.","translation":"कार्यात्मक चलन बदलल्यास, भाषांतर प्रक्रिया लागू करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The presentation currency must be recognized, and items must be translated into it from the functional currency.","translation":" सादरीकरण चलन ओळखावे लागेल आणि कार्यात्मक चलनावरून त्यामध्ये बाबींचे भाषांतर करावे लागेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The results and financial position of a foreign operation must be incorporated on translation.","translation":"भाषांतर करताना परदेशी कार्याचे निकाल आणि आर्थिक स्थिती समाविष्ट करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The provisions of translation must be applied in case of consolidation.","translation":"एकत्रीकरणाच्या स्थितीत भाषांतराच्या तरतुदी लागू कराव्यात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard deals with the disposal or partial disposal of a foreign operation.","translation":"हे मानक परदेशी ऑपरेशनच्या विल्हेवाट किंवा अंशतः विल्हेवाटीशी संबंधित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Tax effects of all exchange differences must be computed.","translation":"सर्व विनिमय फरकांचे कर परिणाम मोजले पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The disclosure requirements given in the standard must be complied with.","translation":"मानकात दिलेल्या प्रकटीकरण आवश्यकतांचे पालन केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The objective of the Standard is to address the accounting for foreign activities.","translation":"या मानकाचा उद्देश परदेशी क्रियाकलापांसाठी लेखांकनावर लक्ष केंद्रित करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity may present its financial statements in a foreign currency.","translation":"एखादी संस्था तिची आर्थिक विवरणे परदेशी चलनात सादर करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Functional currency is the currency of the primary economic environment in which the entity operates.","translation":"कार्यात्मक चलन हे त्या प्राथमिक आर्थिक वातावरणाचे चलन आहे ज्यामध्ये संस्था कार्य करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The functional currency is normally the currency of the country in which the entity is located.","translation":"कार्यात्मक चलन हे सामान्यतः त्या देशाचे चलन असते ज्यात संस्था स्थित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Foreign operation has been defined as an entity that is a subsidiary, associate, joint venture or branch.","translation":"परदेशी ऑपरेशनची व्याख्या एक अशी संस्था म्हणून केली जाते जी उपकंपनी, सहयोगी, संयुक्त उपक्रम किंवा शाखा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Presentation currency is the currency in which the financial statements are presented.","translation":" सादरीकरण चलन हे असे चलन आहे ज्यामध्ये आर्थिक विवरणे सादर केली जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Spot exchange rate is the exchange rate for immediate delivery.","translation":"तत्काळ वितरणासाठी स्पॉट विनिमय दर हा विनिमय दर आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Closing rate is the spot exchange rate at the end of the reporting period.","translation":"क्लोजिंग रेट म्हणजे अहवाल देण्याच्या कालावधीच्या शेवटी स्पॉट विनिमय दर.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Exchange difference is the difference resulting from translating a given number of units of one currency into another currency.","translation":"एका विशिष्ट चलनाचे एकक दुसऱ्या चलनात भाषांतरित केल्याने होणारा फरक म्हणजे विनिमय फरक.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard applies to accounting for transactions and balances in foreign currencies.","translation":"हे मानक परदेशी चलनातील व्यवहार आणि शिल्लक यांच्या लेखांकनासाठी लागू आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entities should minimize the impact of exchange rate fluctuations.","translation":"विनिमय दरांच्या बदलांचा प्रभाव कमी करण्यासाठी संस्थांनी प्रयत्न केले पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Goodwill and fair value adjustments are treated as assets and liabilities of the foreign operation.","translation":"खर्च आणि वाजवी मूल्य समायोजने परदेशी कार्याचे मालमत्ता आणि दायित्व म्हणून मानली जातात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"On disposal of a foreign operation, cumulative exchange differences are reclassified.","translation":"परदेशी कार्याची विल्हेवाट लावताना, संचित विनिमय फरक पुन्हा वर्गीकृत केले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Partial disposals of a subsidiary are accounted for as disposals.","translation":"एका उपकंपनीची अंशतः विल्हेवाट लावल्यास ती विल्हेवाट म्हणून गणली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity reclassifies exchange differences to profit or loss.","translation":"संस्था विनिमय फरक नफा किंवा तोट्यात पुन्हा वर्गीकृत करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 12 applies to tax effects of gains and losses.","translation":"इंड एएस १२ नफा आणि तोट्यावर करांच्या प्रभावांना लागू होते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Disclosures are required for exchange differences recognized in profit or loss.","translation":"नफा किंवा तोट्यात ओळखल्या गेलेल्या विनिमय फरकांसाठी खुलासे आवश्यक आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The functional currency of the company is the Indian Rupee.","translation":"कंपनीची कार्यात्मक चलन भारतीय रुपया आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Foreign currency transactions are recorded at the exchange rate on the transaction date.","translation":"परदेशी चलन व्यवहार, व्यवहाराच्या तारखेला असलेल्या विनिमय दराने नोंदवले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Exchange differences are recognized in other comprehensive income.","translation":"इतर सर्वसमावेशक उत्पन्नात विनिमय फरक ओळखले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 21 excludes forward exchange contracts from its scope.","translation":"इंड एएस २१ त्याच्या कार्यक्षेत्रातून फॉरवर्ड एक्सचेंज करार वगळतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The functional currency approach is used in Ind AS 21.","translation":"इंड एएस २१ मध्ये कार्यात्मक चलन दृष्टिकोन वापरला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Presentation currency can be different from the local currency.","translation":" सादरीकरणाचे चलन स्थानिक चलनापेक्षा वेगळे असू शकते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Exchange differences on monetary items form part of the net investment.","translation":"चलनविषयक बाबींवरील विनिमय फरक निव्वळ गुंतवणुकीचा भाग बनवतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Guidance is provided on foreign currency transactions.","translation":"परदेशी चलन व्यवहारांवर मार्गदर्शन पुरवले जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Calculate P’s gain on disposal in its consolidated financial statements.","translation":"एकात्मिक वित्तीय विवरणामध्ये पी चा विल्हेवाट नफा मोजा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The perpetual debt can be considered part of A's net investment in B.","translation":"सततचे कर्ज ए ची बी मधील निव्वळ गुंतवणूक मानले जाऊ शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Translate the balances of Infotech Global Ltd. into L$ for consolidation.","translation":"एकात्मिकरणासाठी इन्फोटेक ग्लोबल लिमिटेडची शिल्लक एल$ मध्ये रूपांतरित करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Pass the Journal entries for the year ended on 31st March 20X1 and year 20X2.","translation":"31 मार्च 20X1 आणि 20X2 रोजी संपलेल्या वर्षासाठी जर्नल नोंदी करा.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Examine the impact of this transaction on the financial statements.","translation":"या व्यवहाराचा वित्तीय विवरणांवर होणारा परिणाम तपासा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company must recognize exchange differences on monetary items used as hedging instruments in cash flow hedges.","translation":"कंपनीने रोख प्रवाहाच्या हेजिंगमध्ये हेजिंग साधनांप्रमाणे वापरल्या जाणाऱ्या मौद्रिक वस्तूंवरील विनिमय फरक ओळखावेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For monetary items that form part of the reporting entity’s net investment in a foreign operation, specific rules apply.","translation":"परदेशी संस्थेतील रिपोर्टिंग घटकातील निव्वळ गुंतवणुकीचा भाग असलेल्या मौद्रिक वस्तूसाठी, विशिष्ट नियम लागू होतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Long-term foreign currency monetary items may have exchange differences recognized in equity.","translation":"दीर्घ-मुदतीच्या परकीय चलन मौद्रिक वस्तूंचे विनिमय फरक इक्विटीमध्ये ओळखले जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS requires certain gains and losses to be recognized in other comprehensive income.","translation":"इंड एएस (Ind AS) नुसार काही नफा आणि तोटा इतर सर्वसमावेशक उत्पन्नात ओळखणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Revaluation gains or losses on property, plant, and equipment are recognized in other comprehensive income.","translation":"मालमत्ता, پلان्ट आणि उपकरणांवरील पुनर्मूल्यांकन नफा किंवा तोटा इतर सर्वसमावेशक उत्पन्नात ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When an asset is measured in a foreign currency, the exchange gain or loss is also recognized in other comprehensive income.","translation":"जेव्हा मालमत्ता परकीय चलनात मोजली जाते, तेव्हा विनिमय नफा किंवा तोटा देखील इतर सर्वसमावेशक उत्पन्नात ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the gain or loss on a non-monetary item is recognized in profit or loss, any exchange component is also recognized in profit or loss.","translation":"जर गैर-मौद्रिक वस्तूवरील नफा किंवा तोटा नफा किंवा तोट्यात ओळखला गेला, तर त्याचा कोणताही विनिमय घटक देखील नफा किंवा तोट्यात ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Net investment in a foreign operation is the reporting entity’s interest in the net assets of that operation.","translation":"परदेशी संस्थेतील निव्वळ गुंतवणूक म्हणजे त्या संस्थेच्या निव्वळ मालमत्तेतील रिपोर्टिंग घटकाचा हिस्सा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A monetary item receivable from a foreign operation may form part of the net investment.","translation":"परदेशी संस्थेकडून येणे असलेली मौद्रिक वस्तू निव्वळ गुंतवणुकीचा भाग बनू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A loan to a foreign entity repayable on demand might seem short-term, but can be part of capital.","translation":"परदेशी संस्थेला मागणीवर परतफेड करण्यायोग्य कर्ज अल्प-मुदतीचे वाटू शकते, परंतु ते भांडवलाचा भाग असू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Management's intention to renew a loan should be documented with auditable evidence.","translation":"कर्जाचे नूतनीकरण (renew) करण्याचा व्यवस्थापनाचा हेतू लेखापरीक्षण करता येण्याजोग्या पुराव्यांनी (evidence) दस्तऐवजीकरण केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Exchange differences on monetary items forming part of a net investment are treated differently.","translation":"निव्वळ गुंतवणुकीचा भाग असलेल्या मौद्रिक वस्तूंवरील विनिमय फरक वेगळ्या पद्धतीने हाताळले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Such exchange differences are recognized in profit or loss in the separate financial statements.","translation":"असे विनिमय फरक स्वतंत्र आर्थिक विवरणपत्रांमधील नफा किंवा तोट्यात ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If an item is denominated in the functional currency of the reporting entity, an exchange difference arises.","translation":"जर एखादी वस्तू रिपोर्टिंग संस्थेच्या कार्यात्मक चलनात दर्शविली गेली, तर विनिमय फरक उद्भवतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In consolidated financial statements, exchange differences are initially recognized in other comprehensive income.","translation":"एकात्मिक (consolidated) आर्थिक विवरणपत्रांमध्ये, विनिमय फरक सुरुवातीला इतर सर्वसमावेशक उत्पन्नात ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"These are then reclassified from equity to profit or loss on disposal of the net investment.","translation":"त्यानंतर हे निव्वळ गुंतवणुकीच्या विल्हेवाटीवर इक्विटीमधून नफा किंवा तोट्यात पुनर्वर्गीकृत केले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The exchange gain or loss will arise in the books of accounts.","translation":"लेखापुस्तकात विनिमय नफा किंवा तोटा दर्शविला जाईल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The amount lent by P should be regarded as its net investment in S.","translation":"पी ने दिलेली रक्कम एस मधील निव्वळ गुंतवणूक म्हणून मानली जावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Any exchange difference in respect of the loan is recognized in other comprehensive income.","translation":"कर्जाच्या संदर्भात कोणताही विनिमय फरक इतर सर्वसमावेशक उत्पन्नात ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Once an entity has determined its functional currency, it is not changed unless there is a change in the underlying transactions.","translation":"एका संस्थेने तिचे कार्यात्मक चलन निश्चित केल्यानंतर, अंतर्निहित व्यवहारांमध्ये बदल झाल्याशिवाय ते बदलले जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Whether they are reported to senior management is a key factor.","translation":"वरिष्ठ व्यवस्थापनाला याची माहिती दिली जाते की नाही, हा एक महत्त्वाचा घटक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The financial statements of the listed entity were examined.","translation":"सूचीबद्ध संस्थेची आर्थिक विवरणे तपासली गेली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Related party disclosures are crucial for transparency.","translation":"संबंधित पक्षांचे प्रकटीकरण पारदर्शकतेसाठी आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company sold land to another government-related utility company.","translation":"कंपनीने जमीन दुसऱ्या सरकारी मालकीच्या उपयुक्तता कंपनीला विकली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Government G indirectly owns 75 per cent of outstanding shares.","translation":"सरकार जी अप्रत्यक्षपणे 75 टक्के थकित शेअर्सची मालकी घेते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A loan was provided by the government.","translation":"सरकारने कर्ज पुरवले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Interest is charged on the loan at a rate of 3 per cent.","translation":"कर्जावर 3 टक्के दराने व्याज आका���ले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company benefits from guarantees by Government G.","translation":"कंपनीला सरकार जी च्या हमीचा फायदा होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 24 uses the term “a close member of the family”.","translation":"इंड एएस 24 मध्ये “कुटुंबातील जवळचा सदस्य” ही संज्ञा वापरली आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The definition as per Ind AS 24 is much wider.","translation":"इंड एएस 24 नुसार व्याख्या खूप विस्तृत आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Government-related entities are defined in the standard.","translation":"सरकारी संबंधित संस्थांची व्याख्या या मानकात दिली आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Key Management Personnel of the parent are also covered.","translation":"मुख्य व्यवस्थापन कर्मचाऱ्यांचाही यात समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Two entities are related to each other in their financial statements.","translation":"दोन संस्था त्यांच्या आर्थिक विवरणपत्रात एकमेकांशी संबंधित आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Post-employment benefit plans are considered related parties.","translation":"नोकरीनंतरचे लाभ योजना संबंधित पक्ष मानल्या जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Additional disclosure is required for the next most senior parent.","translation":"पुढील सर्वात वरिष्ठ parent साठी अतिरिक्त प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Extended disclosures are needed for compensation of KMP.","translation":"KMP च्या भरपाईसाठी विस्तारित प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The amount of the transactions needs to be disclosed.","translation":"व्यवहारांची रक्कम उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Government related entities require specific disclosures.","translation":"सरकारी संबंधित संस्थांना विशिष्ट प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard clarifies control, substantial interest and significant influence.","translation":"मानक नियंत्रण, महत्त्वपूर्ण हित आणि महत्त्वपूर्ण प्रभावाचे स्पष्टीकरण देते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Examine related party relationships of various entities.","translation":"विविध संस्थांमधील संबंधित पक्षांचे संबंध तपासा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Banks are obliged by law to maintain confidentiality in respect of their customers’ transactions.","translation":"बँकांना कायद्यानुसार त्यांच्या ग्राहकांच्या व्यवहारांची गोपनीयता राखणे बंधनकारक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This Standard would not override the obligation to preserve the confidentiality of customers’ dealings.","translation":"हा मानक ग्राहकांच्या व्यवहारांची गोपनीयता जपण्याच्या दायित्वाला बाधा आणणार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Identifying related party relationships is crucial.","translation":"संबंधित पक्षांमधील संबंध ओळखणे महत्त्वाचे आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity is prohibited by the statute to disclose certain information.","translation":"संस्थेला कायद्यानुसार काही माहिती उघड करण्यास मनाई आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Mr. A controls A Limited, therefore he is a related party.","translation":"मिस्टर ए, ए लिमिटेडवर नियंत्रण ठेवतात, त्यामुळे ते संबंधित पक्ष आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Mrs. A is also a related party of A Limited because her husband controls the company.","translation":"मिसेस ए ह्या देखील ए लिमिटेडच्या संबंधित पक्ष आहेत, कारण त्यांचे पती कंपनीवर नियंत्रण ठेवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A director of a company is considered key management personnel.","translation":"कंपनीचा संचालक महत्त्वाचा व्यवस्थापन कर्मचारी मानला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"SA Limited and SB Limited are subsidiaries of H Limited; they are related to each other.","translation":"एसए लिमिटेड आणि एसबी लिमिटेड हे एच लिमिटेडचे उपकंपनी आहेत; ते एकमेकांशी संबंधित आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"AS Limited is an associate of S Limited, and they are related parties.","translation":"एएस लिमिटेड हे एस लिमिटेडचे सहयोगी आहे, आणि ते संबंधित पक्ष आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Both entities are joint ventures of the same third party.","translation":"दोन्ही संस्था एकाच तिसऱ्या पक्षाच्या संयुक्त उपक्रम आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"JH Limited is a joint venture of H Limited, and AH limited is an associate of H Limited; they are related parties.","translation":"जेएच लिमिटेड हे एच लिमिटेडचे संयुक्त उपक्रम आहे, आणि एएच लिमिटेड हे एच लिमिटेडचे सहयोगी आहे; ते संबंधित पक्ष आहेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A person identified in 3(a) above has significant influence over the entity.","translation":"वर 3(अ) मध्ये ओळखलेला व्यक्ती संस्थेवर महत्त्वपूर्ण प्रभाव टाकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard emphasizes the substance of the relationship rather than legal form.","translation":"हे मानक कायदेशीर स्वरूपाऐवजी संबंधाच्या गाभ्यावर जोर देते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Control exists when the investor has the ability to affect returns.","translation":"नियंत्रण तेव्हा असते जेव्हा गुंतवणूकदाराला परताव्यावर परिणाम करण्याची क्षमता असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Key management personnel have authority for planning and controlling the entity's activities.","translation":"महत्त्वाचे व्यवस्थापन कर्मचारी संस्थेच्या योजना आणि नियंत्रणाचे अधिकार बाळगतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Two entities are not related parties simply because they have a director in common.","translation":"दोन संस्था केवळ एकाच संचालकामुळे संबंधित पक्ष नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Two venturers are not related parties simply because they share joint control.","translation":"दोन उद्योजक केवळ संयुक्त नियंत्रण सामायिक करत असल्यामुळे संबंधित पक्ष नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A customer is not a related party simply by virtue of economic dependence.","translation":"ग्राहक केवळ आर्थिक अवलंबनामुळे सं���ंधित पक्ष नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A related party transaction is a transfer of resources between a reporting entity and a related party.","translation":"संबंधित पक्षाचा व्यवहार म्हणजे अहवाल देणाऱ्या संस्थे (reporting entity) आणि संबंधित पक्षांमधील संसाधनांचे हस्तांतरण.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Compensation includes all employee benefits.","translation":"भरपाईमध्ये सर्व कर्मचारी फायदे समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company issued 75,000 equity shares on June 15, 20X1.","translation":"कंपनीने १५ जून, २०X१ रोजी ७५,००० इक्विटी शेअर्स जारी केले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The closing balance of outstanding equity shares was 205,000.","translation":"प्रलंबित इक्विटी शेअर्सची अंतिम शिल्लक २,०५,००० होती.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Weighted average number of shares is crucial for EPS calculation.","translation":"शेअर्सची भारित सरासरी संख्या ईपीएस (EPS) गणनेसाठी महत्त्वाची आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ordinary shares issued in exchange for cash are included from the date when cash is receivable.","translation":"रोख रकमेच्या बदल्यात जारी केलेले सामान्य शेअर्स रोख रक्कम देय झाल्याच्या तारखेपासून मोजले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Contingently issuable shares are treated as outstanding only when all conditions are met.","translation":"अटेशी जारी होणारे शेअर्स फक्त तेव्हाच प्रलंबित मानले जातात जेव्हा सर्व अटी पूर्ण होतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A bonus issue increases the number of shares without a change in resources.","translation":"बोनस इश्यूमुळे संसाधनांमध्ये कोणताही बदल न होता शेअर्सची संख्या वाढते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The date of issue/contract is very important for calculating weighted average shares.","translation":"भारित सरासरी शेअर्सची गणना करण्यासाठी इश्यू/करारची तारीख खूप महत्त्वाची आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company made a rights issue on a 1 for 4 basis at ₹30.","translation":"कंपनीने ₹30 दराने १:४ आधारावर हक्क (rights) इश्यू जारी केला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Calculate the basic EPS for the year 20X1-20X2.","translation":"२०X१-२०X२ वर्षासाठी मूलभूत ईपीएस (EPS) ची गणना करा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The bonus element of the rights issue is given by the fraction: Market price before rights issue/Theoretical ex-rights price.","translation":"हक्क (rights) इश्यूचा बोनस घटक खालीलप्रमाणे दिला जातो: हक्क (rights) इश्यू पूर्वीची बाजारपेठेतील किंमत / सैद्धांतिक एक्स-राईट्स किंमत.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The weighted average number of shares is adjusted for the bonus element.","translation":"शेअर्सची भारित सरासरी संख्या बोनस घटकासाठी समायोजित केली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Diluted earnings per share gives effect to all dilutive potential ordinary shares.","translation":"घटित प्रति शेअर कमाई सर्व घटित संभाव्य सामान्य शेअर्सवर परिणाम करते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Profit or loss is adjusted for the after-tax effect of dilutive potential ordinary shares.","translation":"नफा किंवा तोटा घटित संभाव्य सामान्य शेअर्सच्या करानंतरच्या परिणामासाठी समायोजित केला जातो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The objective of diluted earnings per share is to provide a measure of the interest of each ordinary share.","translation":"घटित प्रति शेअर कमाईचा उद्देश प्रत्येक सामान्य शेअरमधील स्वारस्याचे मोजमाप प्रदान करणे आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The formula for diluted earnings per share is complex.","translation":"घटित प्रति शेअर कमाईचे सूत्र (formula) गुंतागुंतीचे आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The interest expense related to convertible debentures is considered.","translation":"कन् convertibleर्टेबल डिबेंचर्सशी संबंधित व्याज खर्च विचारात घेतला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The management bonus is also adjusted for diluted EPS calculation.","translation":"व्यवस्थापन बोनस देखील घटित ईपीएस (EPS) गणनेसाठी समायोजित केला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Dilutive potential ordinary shares are determined independently for each period.","translation":"घटित संभाव्य सामान्य शेअर्स प्रत्येक कालावधीसाठी स्वतंत्रपणे निश्चित केले जातात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Potential ordinary shares that are cancelled are included in the calculation of diluted earnings per share only for the portion of the period during which they are outstanding.","translation":"रद्द केलेले संभाव्य सामान्य शेअर्स फक्त त्या कालावधीसाठी घटित प्रति शेअर कमाईच्या गणनेत समाविष्ट केले जातात, ज्या कालावधीत ते प्रलंबित असतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The date of issue is the date the financial instrument was issued or the granting of the rights by which they are generated.","translation":"इश्यूची तारीख म्हणजे ज्या दिवशी वित्तीय साधन जारी केले गेले किंवा ज्याद्वारे अधिकार प्रदान केले गेले.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Earnings per share (EPS) is an important measure of the performance of the company.","translation":"कंपनीच्या कामगिरीचे मूल्यांकन करण्यासाठी प्रति शेअर उत्पन्न (EPS) एक महत्त्वाचे मापदंड आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The equity shareholders invest their money in the entity as owners of the company.","translation":"इक्विटी भागधारक कंपनीचे मालक म्हणून संस्थेत त्यांचे पैसे गुंतवतात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"They undertake business risks and financial risks along with all allied systematic and non-systematic risks of the company.","translation":"ते कंपनीचे सर्व संबंधित पद्धतशीर आणि गैर-पद्धतशीर धोके तसेच व्यावसायिक जोखीम आणि आर्थिक जोखीम पत्करतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Generally, they would expect a higher return as compared to a debt-holder considering the risks involved on their investments.","translation":"सर्वसाधारणपणे, त्यांच्या गुंतवणुकीतील जोखमींचा विचार करता, ते कर्जदारांच्या तुलनेत जास्त परतावा अपेक्षित ठेवतील.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"EPS is a ratio that is widely used by financial analysts, investors and other users to gauge an entity’s profitability.","translation":"EPS हे एक गुणोत्तर आहे जे वित्तीय विश्लेषक, गुंतवणूकदार आणि इतर वापरकर्त्यांद्वारे संस्थेची नफाक्षमता मोजण्यासाठी मोठ्या प्रमाणावर वापरले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Its purpose is to indicate how effective an entity has been in using the resources provided by the ordinary shareholders, and to assess the entity’s current net earnings.","translation":"याचा उद्देश सामान्य भागधारकांनी पुरवलेल्या संसाधनांचा वापर करण्यात संस्थेची प्रभावीता दर्शवणे आणि संस्थेच्या सध्याच्या निव्वळ कमाईचे मूल्यांकन करणे आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"EPS also forms the basis for calculating the price-earnings ratio, which is widely used by investors and analysts to value shares.","translation":"EPS हे किंमत-कमाई गुणोत्तर (price-earnings ratio) मोजण्यासाठी आधार देखील आहे, जे गुंतवणूकदार आणि विश्लेषकांद्वारे शेअर्सचे मूल्यमापन करण्यासाठी मोठ्या प्रमाणावर वापरले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 33 provides detailed guidelines and lays down the principles about how to calculate earnings, weighted average number of shares and basic and diluted earnings per share.","translation":"Ind AS 33 मध्ये कमाई, शेअर्सची भारित सरासरी संख्या आणि मूलभूत आणि कमी झालेले प्रति शेअर उत्पन्न कसे मोजायचे याबद्दल विस्तृत मार्गदर्शन आणि तत्त्वे दिली आहेत.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"One can check the performance of a company over last 5 years using EPS as a benchmark.","translation":"EPS चा बेंचमार्क म्हणून वापर करून, एखादी व्यक्ती मागील 5 वर्षांतील कंपनीची कामगिरी तपासू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Earnings per share data may have limitations because of different accounting policies that companies might have used for determining ‘earnings’.","translation":"कंपन्यांनी ‘कमाई’ निश्चित करण्यासाठी वापरलेल्या विविध लेखा धोरणांमुळे प्रति शेअर उत्पन्नाच्या डेटामध्ये मर्यादा असू शकतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"In Indian context, the term ‘ordinary shares’ is equivalent to ‘equity shares’.","translation":"भारतीय संदर्भात, ‘सामान्य शेअर्स’ हा शब्द ‘इक्विटी शेअर्स’ च्या समतुल्य आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"An entity that discloses earnings per share shall calculate and disclose earnings per share in accordance with this Standard.","translation":"प्रति शेअर उत्पन्न (EPS) उघड करणारी संस्था या मानकानुसार प्रति शेअर उत्पन्न मोजेल आणि उघड करेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An ordinary share is an equity instrument that is subordinate to all other classes of equity instruments.","translation":"एक सामान्य शेअर हे इक्विटी इन्स्ट्रुमेंट आहे जे इक्विटी इन्स्ट्रुमेंट्सच्या इतर सर्व प्रकारांपेक्षा दुय्यम आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Ordinary shares participate in profit for the period only after other types of shares such as preference shares have participated.","translation":"सामान्य शेअर्स केवळ इतर प्रकारच्या शेअर्सनी, जसे की प्राधान्य शेअर्सनी, सहभाग घेतल्यानंतरच कालावधीतील नफ्यात भाग घेतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An entity may have more than one class of ordinary shares.","translation":"एका संस्थेकडे सामान्य शेअर्सचे एकापेक्षा जास्त वर्ग असू शकतात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Ordinary shares of the same class have the same rights to receive dividends.","translation":"एकाच वर्गातील सामान्य शेअर्सना लाभांश (dividend) मिळवण्याचा समान अधिकार असतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A potential ordinary share is a financial instrument or other contract that may entitle its holder to ordinary shares.","translation":"एक संभाव्य सामान्य शेअर हे एक वित्तीय साधन किंवा इतर करार आहे जे त्याच्या धारकाला सामान्य शेअर्स मिळवण्याचा हक्क देऊ शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Example 1 ABC & Co has issued preference shares with the option to convert these into an equal number of ordinary shares in 2 years’ time.","translation":"उदाहरण १: ABC & Co ने प्राधान्य शेअर्स जारी केले आहेत, ज्यामध्ये २ वर्षांच्या आत समान संख्येने सामान्य शेअर्समध्ये रूपांतर करण्याचा पर्याय आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If the price of the ordinary share is higher than that of the preference shares, the holders will convert, and will make a profit.","translation":"जर सामान्य शेअरची किंमत प्राधान्य शेअर्सपेक्षा जास्त असेल, तर धारक रूपांतर करतील आणि नफा कमावतील.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Dilution is a 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.","translation":"कमी होणे म्हणजे प्रति शेअर उत्पन्नात घट किंवा प्रति शेअर नुकसानीत वाढ, ज्यामुळे परिवर्तनीय साधने रूपांतरित झाली आहेत, पर्याय किंवा वॉरंटचा वापर केला जातो किंवा निर्दिष्ट अटी पूर्ण झाल्यावर सामान्य शेअर्स जारी केले जातात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Calculate basic and diluted EPS.","translation":"मूलभूत आणि कमी केलेले EPS (EPS) मोजा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Holders of ` 25,000 bonds converted to ordinary shares.","translation":"₹ 25,000 च्या बाँडधारकांनी सामान्य शेअर्समध्ये रूपांतर केले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Profit for the year ended 31 December ` 200,000","translation":"31 डिसेंबर रोजी संपलेल्या वर्षाचा नफा ₹ 200,000 होता.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Calculate the diluted EPS for the period.","translation":"कालावधीसाठी कमी केलेले EPS मोजा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Calculate Basic EPS for period ending 20X0, 20X1 and 20X2.","translation":"20X0, 20X1 आणि 20X2 या वर्षाअखेरीस मूलभूत EPS ची गणना करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Profit attributable to ordinary equity holders of the parent entity ` 1,100","translation":"मूळ संस्थेच्या सामान्य इक्विटी धारकांसाठीचा नफा ₹ 1,100","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Shares outstanding before rights issue 500 shares","translation":"हक्क (राईट्स)  इश्यू पूर्वीचे शेअर्स 500 शेअर्स","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"One new share for each five outstanding shares","translation":"प्रत्येक पाच थकित शेअर्ससाठी एक नवीन शेअर","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Date of rights issue 1 January 20X1","translation":"हक्क (राईट्स)  इश्यूची तारीख 1 जानेवारी 20X1","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Calculate Subsidiary’s and Group’s Basic EPS and Diluted EPS.","translation":"सहाय्यक कंपनी (Subsidiary) आणि समूहाचे (Group) मूलभूत EPS आणि कमी केलेले EPS मोजा.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Parent: Profit attributable to ordinary equity holders of the parent entity ` 12,000","translation":"मूळ कंपनी: मूळ संस्थेच्या सामान्य इक्विटी धारकांसाठीचा नफा ₹ 12,000","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Ordinary shares outstanding 10,000","translation":"थकित सामान्य शेअर्स 10,000","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Instruments of subsidiary owned by the parent 800 ordinary shares","translation":"मूळ कंपनीच्या मालकीचे सहाय्यक कंपनीचे (Subsidiary)  800 सामान्य शेअर्स","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Average market price of one ordinary share ` 20","translation":"एका सामान्य शेअरची सरासरी बाजार किंमत ₹ 20","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Dividends on preference shares ` 1 per share","translation":"प्रिफरन्स शेअर्सवरील लाभांश प्रति शेअर ₹ 1","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Rights issue bonus fraction","translation":"हक्क (राईट्स)  इश्यू बोनस अंश","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Basic EPS is (` 200,000 / 1,022,500) = 0.196 per share","translation":"मूलभूत EPS (` 200,000 / 1,022,500) = 0.196 प्रति शेअर","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Diluted EPS is (` 202,844 / 1,120,000) = 0.181","translation":"कमी केलेले EPS (` 202,844 / 1,120,000) = 0.181","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Calculation of theoretical ex-rights value per share","translation":"शेअरची सैद्धांतिक (Theoretical)  एक्स-राईट्स किंमत मोजणे","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Subsidiary's earnings per share","translation":"सहाय्यक कंपनीचे (Subsidiary)  शेअर प्रति उत्पन्न","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's earnings per share (EPS) decreased this quarter.","translation":"कंपनीचा प्रति शेअर उत्पन्न (EPS) या तिमाहीत घटले.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Convertible preference shares are dilutive when the dividend per ordinary share is below basic EPS.","translation":"रूपांतरणीय प्राधान्य शेअर्स तेव्हा कमी होतात जेव्हा प्रति सामान्य शेअरचा लाभांश मूलभूत EPS पेक्षा कमी असतो.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Calculate basic EPS, earnings per incremental share for the convertible bonds and diluted EPS.","translation":"मूलभूत EPS, परिवर्तनीय रोख्यांसाठी वाढीव प्रति शेअर कमाई आणि कमी केलेले EPS मोजा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The tax rate applicable to the entity is 21%.","translation":"संस्थेला लागू असलेला कर दर 21% आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The profit before interest, fair value movements and taxation for the year ended 30 June 20X2 and 20X3 amounted to ` 825,000 and ` 895,000 respectively.","translation":"30 जून 20X2 आणि 20X3 ��ोजी संपलेल्या वर्षासाठी व्याज, योग्य मूल्य बदल आणि करापूर्वीचा नफा ` 825,000 आणि ` 895,000 होता.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"Diluted EPS is calculated by considering the potential dilution from all dilutive potential ordinary shares.","translation":"कमी केलेले EPS सर्व कमी होणाऱ्या संभाव्य सामान्य शेअर्समधून संभाव्य घट विचारात घेऊन मोजले जाते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Options and warrants are dilutive when they would result in the issue of ordinary shares for less than the average market price.","translation":"जेव्हा पर्याय आणि वॉरंट्समुळे सामान्य शेअर्स सरासरी बाजारभावापेक्षा कमी दराने जारी होतील, तेव्हा ते कमी होतात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Employee share options with fixed terms are treated as options in the calculation of diluted earnings per share.","translation":"निश्चित अटी असलेले कर्मचारी शेअर पर्याय कमी केलेल्या प्रति शेअर उत्पन्नाच्या गणनेत पर्यायांप्रमाणे मानले जातात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company issued 1 lac warrants convertible into shares at ` 45 per share.","translation":"कंपनीने 1 लाख वॉरंट जारी केले जे प्रति शेअर ` 45 दराने शेअर्समध्ये रूपांतरित होऊ शकतात.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The average market price of shares during the current period was ` 37.","translation":"सध्याच्या कालावधीत शेअर्सची सरासरी बाजार किंमत ` 37 होती.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The diluted EPS calculation considers the potential impact of all dilutive securities.","translation":"कमी केलेल्या EPS च्या गणनेत सर्व कमी होणाऱ्या सिक्युरिटीजचा संभाव्य परिणाम विचारात घेतला जातो.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Contingently issuable shares are included in diluted EPS if conditions are met.","translation":"अट पूर्ण झाल्यास, संभाव्य जारी करता येणारे शेअर्स कमी केलेल्या EPS मध्ये समाविष्ट केले जातात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The basic earnings per share is calculated by dividing the net profit by the weighted average number of shares outstanding.","translation":"निव्वळ नफ्याला थकबाकीतील शेअर्सच्या भारित सरासरी संख्येने भागून मूलभूत प्रति शेअर उत्पन्न मोजले जाते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company's financial statements must comply with accounting standards.","translation":"कंपनीच्या आर्थिक विवरणांनी लेखा मानकांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The impact of discontinued operations must be clearly disclosed.","translation":"खंडित कार्यांचा प्रभाव स्पष्टपणे उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The entity has granted options that give holders the right to subscribe for ordinary shares.","translation":"संस्थेने असे पर्याय दिले आहेत जे धारकांना सामान्य शेअर्स खरेदी करण्याचा अधिकार देतात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The calculation of diluted EPS requires careful consideration of all potential dilutive instruments.","translation":"कमी केलेल्या EPS च्या गणनेत सर्व संभाव्य कमी होणाऱ्या साधनांचा विचार करणे आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The exercise price for shares under option during year 20X1 was ` 15.00.","translation":"वर्ष 20X1 मध्ये पर्यायांमधील शेअर्सची किंमत ` 15.00 होती.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The diluted earnings per share is a more conservative measure of profitability.","translation":"कमी केलेले प्रति शेअर उत्पन्न नफ्याचे अधिक रूढ (conservative) मापन आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company's performance was affected by the discontinued operations.","translation":"कंपनीच्या कामगिरीवर खंडित कार्यांचा परिणाम झाला.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"EPS = Profit for the year / Weighted average Number of shares outstanding.","translation":"EPS = वर्षाचा नफा / थकबाकीतील समभागांची सरासरी संख्या.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Basic EPS (Continued Operations) = Profit from continued operations / Weighted average Number of shares outstanding.","translation":"मूलभूत EPS (सुरू असलेले कार्य) = सुरू असलेल्या कार्यांमधील नफा / थकबाकीतील समभागांची सरासरी संख्या.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Diluted EPS = Profit for the year / Adjusted Weighted average Number of shares outstanding.","translation":"विस्तारित EPS = वर्षाचा नफा / समायोजित थकबाकीतील समभागांची सरासरी संख्या.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The income from continuing operations is the control number.","translation":"सुरू असलेल्या कार्यांमधील उत्पन्न हे नियंत्रण मूल्य आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Therefore, even though there is an anti-dilution, diluted loss per share of ` 0.50 is reported.","translation":"म्हणून, जरी अँटी-डाइल्यूशन असले तरी, ` 0.50 प्रति शेअर विस्तारित तोटा नोंदवला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In case of loss from continuing operations, the potential shares are excluded.","translation":"सुरू असलेल्या कार्यांमधून तोटा झाल्यास, संभाव्य शेअर्स वगळले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Overall Profit = Loss from continuing operations + Gain from discontinued operations.","translation":"एकूण नफा = सुरू असलेल्या कार्यांमधील तोटा + बंद केलेल्या कार्यांमधील नफा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When an entity has issued a contract that may be settled in ordinary shares or cash at the entity’s option, the entity shall presume that the contract will be settled in ordinary shares.","translation":"जेव्हा एखादी संस्था असा करार जारी करते, जो संस्थेच्या पर्यायावर सामान्य शेअर्समध्ये किंवा रोख रकमेमध्ये सेटल केला जाऊ शकतो, तेव्हा संस्थेने असा निष्कर्ष काढला पाहिजे की करार सामान्य शेअर्समध्ये सेटल केला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An example of a contract that may be settled in ordinary shares or cash is a debt instrument.","translation":"एक उदाहरण म्हणजे असा करार जो सामान्य शेअर्समध्ये किंवा रोख रकमेमध्ये सेटल केला जाऊ शकतो, तो कर्ज साधन आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Interest is payable annually in arrears at a nominal annual interest rate of 6 per cent.","translation":"व्याज नाममात्र वार्षिक व्याज दराने 6 टक्के दराने वर्षातून ए���दा देय आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Calculate basic and diluted EPS when Profit attributable to ordinary equity holders of the parent entity Year 1 ` 1,000,000.","translation":"मूलभूत आणि विस्तारित EPS ची गणना करा, जेव्हा वर्ष 1 मध्ये मूळ संस्थेच्या सामान्य इक्विटी धारकांसाठी नफा ` 1,000,000 आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The liability and equity components would be determined in accordance with Ind AS 32.","translation":"देयता आणि इक्विटी घटक Ind AS 32 नुसार निश्चित केले जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Basic earnings per share Year 1: `1,000,000 / 1,200,000 = ` 0.83 per ordinary share.","translation":"मूलभूत प्रति शेअर कमाई वर्ष 1: `1,000,000 / 1,200,000 = ` 0.83 प्रति सामान्य शेअर.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It is presumed that the issuer will settle the contract by the issue of ordinary shares.","translation":"असे मानले जाते की जारीकर्ता सामान्य शेअर्स जारी करून कराराचे सेटलमेंट करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Contracts such as purchased put options and purchased call options are not included in the calculation of diluted earnings per share.","translation":"खरेदी केलेले पुट पर्याय आणि खरेदी केलेले कॉल पर्याय यासारखे करार विस्तारित प्रति शेअर कमाईच्या गणनेत समाविष्ट नाहीत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Contracts that require the entity to repurchase its own shares, such as written put options and forward purchase contracts, are reflected in the calculation of diluted earnings per share if the effect is dilutive.","translation":"ज्या करारांमध्ये संस्थेला स्वतःचे शेअर्स परत खरेदी करणे आवश्यक आहे, जसे की लिखित पुट पर्याय आणि फॉरवर्ड खरेदी करार, विस्तारित प्रति शेअर कमाईच्या गणनेत दर्शविले जातात, जर त्याचा परिणाम विस्तारक असेल तर.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The average market price of the entity’s ordinary shares is ` 8 for the period.","translation":"संस्थेच्या सामान्य शेअर्सची सरासरी बाजार किंमत कालावधीसाठी ` 8 आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Diluted EPS of any prior period presented should not be restated for changes in the assumptions used.","translation":"सादर केलेल्या मागील कालावधीतील विस्तारित EPS मध्ये वापरलेल्या गृहितकांमध्ये बदल झाल्यास सुधारणा केली जाऊ नये.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Prior period’s EPS data should be restated for the effects of errors and adjustments resulting from changes to accounting policies accounted for retrospectively.","translation":"मागील कालावधीतील EPS डेटा, त्रुटी आणि लेखा धोरणांमधील बदलांमुळे होणारे समायोजन, जे भूतकाळात लागू केले गेले आहेत, त्यांच्या परिणामांसाठी पुन्हा तयार केले जावे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall present in the statement of profit and loss basic and diluted earnings per share.","translation":"एका संस्थेने नफा आणि तोटा विवरणात मूलभूत आणि विस्तारित प्रति शेअर कमाई सादर करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's segments are aggregated if they share similar economic characteristics.","translation":"कंपनीचे विभाग एकत्रित के���े जातात जर ते समान आर्थिक वैशिष्ट्ये सामायिक करत असतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Segment information helps investors understand how a business operates.","translation":"विभागाची माहिती गुंतवणूकदारांना व्यवसाय कसा चालतो हे समजून घेण्यास मदत करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"T Ltd. operates buses on different routes, with varying pricing strategies.","translation":"टी लिमिटेड विविध मार्गांवर बसेस चालवते, विविध किंमत धोरणांसह.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The local transport authority controls ticket prices.","translation":"स्थानिक परिवहन प्राधिकरण तिकीट दरांवर नियंत्रण ठेवते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Segment 1 showed a decline in profitability.","translation":"विभाग 1 मध्ये नफ्यात घट झाली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Segment 2 performed well with higher revenues.","translation":"विभाग 2 ने जास्त उत्पन्नासह चांगली कामगिरी केली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Investors consider the returns they are likely to make on their investment.","translation":"गुंतवणूकदार त्यांच्या गुंतवणुकीवर मिळवलेल्या परताव्याचा विचार करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Inappropriately aggregating segments reduces the usefulness of segment disclosures.","translation":"अयोग्यरित्या विभागांचे एकत्रीकरण केल्याने विभागांच्या प्रकटीकरणाची उपयुक्तता कमी होते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 108 requires specific segment information disclosure.","translation":"इंड एएस 108 विशिष्ट विभागाची माहिती उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Quantitative thresholds determine reportable segments.","translation":"मात्रात्मक मर्यादा अहवाल देय विभाग निश्चित करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity should report separately information about an operating segment that meets certain thresholds.","translation":"एका संस्थेने अशा ऑपरेटिंग विभागाबद्दल स्वतंत्रपणे माहिती देणे आवश्यक आहे जे काही मर्यादा पूर्ण करतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The Pharma segment meets all three size criteria.","translation":"फार्मा विभाग तीनही आकाराचे निकष पूर्ण करतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"FMCG segment satisfies the asset test.","translation":"एफएमसीजी विभाग मालमत्ता चाचणी पूर्ण करतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"External revenue of reportable segments must be ≥ 75% of total revenue.","translation":"अहवाल देय विभागांचे बाह्य उत्पन्न एकूण उत्पन्नाच्या ≥ 75% असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Operating segments that do not meet the thresholds may still be reportable.","translation":"जे ऑपरेटिंग विभाग मर्यादा पूर्ण करत नाहीत ते अजूनही अहवाल देय असू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Management's judgments are crucial in applying aggregation criteria.","translation":"एकत्रीकरण निकष लागू करण्यासाठी व्यवस्थापनाचे निर्णय महत्त्वपूर्ण आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Diversified Company has five reportable segments.","translation":"विविध कंपनीचे पाच अहवाल देय विभाग आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The finance segment derives a majority of its revenue from interest.","translation":"वित्त विभागाचे बहुतेक उत्पन्न व्याजातून येते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity should disclose the basis of accounting for transactions between segments.","translation":"एका संस्थेने विभागांमधील व्यवहारांसाठी लेखांकनाचा आधार उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Reconciliations are essential for understanding segment information.","translation":"विभागाची माहिती समजून घेण्यासाठी जुळवणी आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's revenue recognition policy is based on Ind AS 115.","translation":"कंपनीची महसूल मान्यता धोरण इंड एएस ११५ वर आधारित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 115 provides a five-step model for recognizing revenue.","translation":"इंड एएस ११५ महसूल ओळखण्यासाठी पाच-टप्प्यांचे मॉडेल प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A contract is an agreement between two or more parties.","translation":"करार म्हणजे दोन किंवा अधिक पक्षांमधील करार असतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The transaction price is the amount the entity expects to receive.","translation":"व्यवहार किंमत म्हणजे संस्थेला मिळणारी अपेक्षित रक्कम.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Revenue is recognized when performance obligations are satisfied.","translation":"जेव्हा कार्य पूर्तता केली जाते, तेव्हा महसूल ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard requires entities to exercise judgment.","translation":"मानकाने संस्थांना निर्णय घेण्यास सांगितले आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entities must apply the standard consistently.","translation":"संस्थांनी हे मानक सातत्याने लागू करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Ind AS 115 is effective from April 1, 20X2.","translation":"इंड एएस ११५ १ एप्रिल, २०X२ पासून प्रभावी आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The full retrospective approach requires restatement of prior periods.","translation":"पूर्ण पूर्वलक्षी दृष्टिकोन मागील कालावधीचे पुन:स्थापन आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The modified retrospective approach does not require restatement.","translation":"सुधारित पूर्वलक्षी दृष्टिकोन पुन:स्थापना आवश्यक नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A contract must meet specific criteria to be recognized.","translation":"मान्यता मिळवण्यासाठी कराराने विशिष्ट निकष पूर्ण करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Parties must approve the contract.","translation":"पक्षांनी करारास मान्यता देणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity must identify each party's rights.","translation":"संस्थेने प्रत्येक पक्षाचे अधिकार ओळखावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Payment terms must be identifiable.","translation":"देयकाची अट ओळखता येणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The contract must have commercial substance.","translation":"कराराला व्यावसायिक आधार असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It must be probable that the entity will collect consideration.","translation":"संस्थेला मोबदला मिळेल हे संभाव्य असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The contract term is the period of enforceable rights.","translation":"कराराचा कालावधी म्हणजे अंमलबजावणीयोग्य अधिकारांचा कालावधी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Termination clauses affect contract duration.","translation":"समाप्ती कलम कराराच्या कालावधीवर परिणाम करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Contracts can be combined under certain circumstances.","translation":"काही विशिष्ट परिस्थितीत करार एकत्रित केले जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard provides guidance on combining contracts.","translation":"मानक करार एकत्रित करण्यावर मार्गदर्शन करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company needs to determine if the contract has been modified.","translation":"कंपनीला हे ठरवावे लागेल की करारात बदल झाला आहे की नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Contract modifications are common in manufacturing and construction.","translation":"उत्पादन आणि बांधकाम क्षेत्रात करारात बदल होणे सामान्य आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A contract modification exists if there is a change in scope, price, or both.","translation":"जर कार्यक्षेत्र, किंमत किंवा दोन्हीमध्ये बदल झाला, तर करारात बदल अस्तित्वात आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The change must be approved by both the entity and the customer.","translation":"हा बदल कंपनी आणि ग्राहक दोघांनीही मंजूर करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The modification guidance under Ind AS 115 requires an entity to identify if a contract has been modified.","translation":"इंड एएस 115 अंतर्गत बदलाच्या मार्गदर्शनानुसार, संस्थेला हे ओळखावे लागेल की करारात बदल झाला आहे की नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity needs to determine whether the modification should be accounted for as a separate contract.","translation":"संस्थेला हे ठरवावे लागेल की बदलाचा हिशेब स्वतंत्र करार म्हणून केला जावा की नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the modification is not accounted for as a separate contract, it will be accounted for in one of three ways.","translation":"जर बदल स्वतंत्र करार म्हणून मोजला जात नसेल, तर तो तीन मार्गांपैकी एका मार्गाने मोजला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A contract modification is accounted for as a separate contract if the modification increases the scope.","translation":"जर बदलामुळे कार्यक्षेत्र वाढले, तर करार बदल स्वतंत्र करार म्हणून मोजला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The additional goods or services must be distinct.","translation":"अतिरिक्त वस्तू किंवा सेवा वेगळ्या असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The increase in the contract price reflects the stand-alone selling price.","translation":"करार मूल्यामध्ये झालेली वाढ स्वतंत्र विक्री किंमत दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity promises to sell 120 products to a customer.","translation":"एका संस्थेने ग्राहकाला 120 उत्पादने विकण्याचे वचन दिले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The products are transferred to the customer over a six-month period.","translation":"उत्पादने सहा महिन्यांच्या कालावधीत ग्राहकाला हस्तांतरित केली जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The contract is modified to require the delivery of an additional 30 products.","translation":"करारामध्ये आणखी 30 उत्पादने देण्याची मागणी करण्यासाठी बदल केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The additional products were not included in the initial contract.","translation":"सुरुवातीच्या करारामध्ये अतिरिक्त उत्पादनांचा समावेश नव्हता.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The pricing for the additional products reflects the stand-alone selling price.","translation":"अतिरिक्त उत्पादनांसाठीची किंमत स्वतंत्र विक्री किंमत दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The contract modification for the additional 30 products is, in effect, a new and separate contract.","translation":"अतिरिक्त 30 उत्पादनांसाठीचा करार बदल, प्रत्यक्षात, एक नवीन आणि स्वतंत्र करार आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If a contract modification is not accounted for as a separate contract, the guidance provides three methods.","translation":"जर करार बदल स्वतंत्र करार म्हणून मोजला जात नसेल, तर मार्गदर्शक तत्त्वे तीन पद्धती पुरवतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The remaining goods or services are not distinct and are part of a single performance obligation.","translation":"उर्वरित वस्तू किंवा सेवा वेगळ्या नाहीत आणि त्या एकाच कार्यपूर्ती दायित्वाचा भाग आहेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity recognizes the effect of the modification on a cumulative catch-up basis.","translation":"संस्था बदलाचा परिणाम एकत्रित कॅच-अप आधारावर ओळखते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Identifying performance obligations is a crucial process.","translation":"कार्यपूर्ती दायित्वे ओळखणे ही एक महत्त्वपूर्ण प्रक्रिया आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company's financial statements must disclose the total revenue for reportable segments.","translation":"कंपनीच्या वित्तीय विवरणपत्रांमध्ये अहवाल देय विभागांसाठी एकूण महसूल दर्शवणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Reconciliations are required to be shown for every other material item of information disclosed.","translation":"उघड केलेल्या प्रत्येक इतर महत्त्वपूर्ण माहितीसाठी जुळवणी दर्शवणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity recognizes and measures pension expense of its reportable segments on the basis of cash payments.","translation":"संस्था रोख पेमेंटच्या आधारावर तिच्या अहवाल देय विभागांचा पेन्शन खर्च ओळखते आणि मोजते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An entity should report the revenues from external customers for each product and service.","translation":"एका संस्थेने प्रत्येक उत्पादन आणि सेवेसाठी बाह्य ग्राहकांकडू�� मिळवलेला महसूल दर्शवला पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If revenues from external customers attributed to an individual foreign country are material, those revenues should be disclosed separately.","translation":"जर एखाद्या परदेशी देशाला दिलेला बाह्य ग्राहकांकडून मिळणारा महसूल महत्त्वाचा असेल, तर तो महसूल स्वतंत्रपणे उघड केला पाहिजे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An entity should provide information about the extent of its reliance on its major customers.","translation":"एका संस्थेने तिच्या प्रमुख ग्राहकांवर किती अवलंबून आहे, याची माहिती दिली पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If revenues from transactions with a single external customer amount to 10% or more of an entity’s revenues, the entity should disclose that fact.","translation":"एकाच बाह्य ग्राहकासोबतच्या व्यवहारातून मिळणारा महसूल संस्थेच्या एकूण महसुलाच्या 10% किंवा अधिक असल्यास, संस्थेने ती वस्तुस्थिती उघड करावी.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer.","translation":"संस्थेने मोठ्या ग्राहकाची ओळख किंवा प्रत्येक विभाग त्या ग्राहकाकडून किती महसूल मिळवतो हे उघड करण्याची आवश्यकता नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Following a change in the composition of its reportable segments, an entity should disclose whether it has restated the corresponding items of segment information for earlier periods.","translation":"अहवाल देय विभागांच्या संरचनेत बदल झाल्यानंतर, संस्थेने मागील कालावधीसाठी विभागाच्या माहितीमधील संबंधित बाबी पुन्हा सादर केल्या आहेत की नाही हे उघड करावे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The standard specifies the accounting for an individual contract with a customer.","translation":"हे मानक ग्राहकासोबतच्या वैयक्तिक करारासाठी लेखांकन निर्दिष्ट करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"This standard applies to all contracts with customers to provide goods or services.","translation":"हे मानक ग्राहक आणि वस्तू किंवा सेवा पुरवण्यासाठी केलेल्या सर्व करारांना लागू होते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A customer is a party that has contracted with an entity to obtain goods or services.","translation":"ग्राहक म्हणजे अशी व्यक्ती आहे जिने वस्तू किंवा सेवा मिळवण्यासाठी संस्थेशी करार केला आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The core principle is that an entity shall recognize revenue to depict the transfer of promised goods or services.","translation":"मुख्य तत्त्व असे आहे की संस्थेने वचन दिलेली वस्तू किंवा सेवा हस्तांतरित करण्यासाठी महसूल ओळखावा.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An entity may apply this Standard to a portfolio of contracts with similar characteristics.","translation":"एका संस्थेने या मानकाचा उपयोग समान वैशिष्ट्ये असलेल्या करारांच्या पोर्टफोलिओसाठी करू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"This standard would not apply to a contract between two oil companies that agree to an exchange of oil.","translation":"हे मानक दोन तेल कंपन्यांमधील करारांना लागू होणार नाही जे तेलाच्या देवाणघेवाणीसाठी सहमत आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If the other Ind AS specifies how to separate and/or measure a portion of the contract, then that guidance should be applied first.","translation":"इतर Ind AS मध्ये कराराचा काही भाग कसा वेगळा करायचा आणि/किंवा मोजायचा हे निर्दिष्ट केले असल्यास, ते मार्गदर्शन प्रथम लागू केले पाहिजे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The standard establishes principles to report useful information about the nature, amount, timing and uncertainty of revenue.","translation":"हे मानक, महसुलाच्या स्वरूप, रक्कम, वेळ आणि अनिश्चिततेबद्दल उपयुक्त माहिती देण्यासाठी तत्त्वे स्थापित करते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The entity should disclose the basis for attributing revenues from external customers to individual countries.","translation":"संस्थेने बाह्य ग्राहकांकडून मिळणाऱ्या महसुलाचे वैयक्तिक देशांना श्रेय देण्याचा आधार उघड करावा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The amounts reported should be based on the financial information that is used to produce the entity’s financial statements.","translation":"सादर केलेली रक्कम संस्थेची वित्तीय विवरणपत्रे तयार करण्यासाठी वापरल्या जाणाऱ्या आर्थिक माहितीवर आधारित असावी.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity may provide, in addition to the information required by this paragraph, subtotals of geographical information about groups of countries.","translation":"या परिच्छेदात आवश्यक असलेल्या माहितीव्यतिरिक्त, एक संस्था, देशांच्या समूहांबद्दल भौगोलिक माहितीचे उप-एकूण देखील देऊ शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company applies the guidance above to determine the number of performance obligations.","translation":"कंपनी किती कार्य दायित्वे आहेत हे ठरवण्यासाठी वरील मार्गदर्शकाचा वापर करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The customer is primarily interested in acquiring a single asset, like a water purification plant.","translation":"ग्राहक प्रामुख्याने एकच मालमत्ता, जसे की पाणी शुद्धीकरण प्रकल्प, मिळवण्यात स्वारस्य दर्शवतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Illustration 11 describes a company providing broadband and voice call services.","translation":"उदाहरण 11 मध्ये ब्रॉडबँड आणि व्हॉइस कॉल सेवा पुरवणाऱ्या कंपनीचे वर्णन आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Are the performance obligations under the contract distinct?","translation":"करारांतर्गत कार्य दायित्वे वेगळी आहेत का?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Broadband and voice services are separately identifiable.","translation":"ब्रॉडबँड आणि व्हॉइस सेवा स्वतंत्रपणे ओळखता येतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The customer can benefit on its own from the services received.","translation":"ग्राहक स्वतःच मिळालेल्या सेवांचा लाभ घेऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Customer can either buy product from entity or third party.","translation":"ग्राहक एकतर संस्थेकडून किंवा तिसऱ्या पक्षाकडून उत्पादन खरेदी करू शकतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"There are three separate performance obligations: broadband service, voice call services, and modem.","translation":"येथे तीन स्वतंत्र कार्य दायित्वे आहेत: ब्रॉडबँड सेवा, व्हॉइस कॉल सेवा आणि मॉडेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Illustration 12 describes a contract to build a power plant.","translation":"उदाहरण 12 मध्ये वीज प्रकल्प बांधण्याचा करार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity will be responsible for the overall management of the project.","translation":"संस्था प्रकल्पाच्या एकूण व्यवस्थापनासाठी जबाबदार असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The goods and services are not distinct within the context of the contract.","translation":"वस्तू आणि सेवा कराराच्या संदर्भात वेगळ्या नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity accounts for all of the goods and services in the contract as a single performance obligation.","translation":"संस्था करारातील सर्व वस्तू आणि सेवा एकाच कार्य दायित्वासारख्या मानतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A series of distinct goods or services has the same pattern of transfer.","translation":"विशिष्ट वस्तू किंवा सेवांची मालिका हस्तांतरणाची समान पद्धत दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cleaning services and delivering electricity are examples that meet the series requirement.","translation":"स्वच्छता सेवा आणि वीज वितरण ही मालिका आवश्यकतेची पूर्तता करणारी उदाहरणे आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Example 2 describes a vendor providing continuous access to its system.","translation":"उदाहरण 2 मध्ये विक्रेत्याद्वारे त्याच्या सिस्टममध्ये सतत प्रवेश प्रदान करण्याचे वर्णन आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Each day of access to the service could be considered substantially the same.","translation":"सेवेमध्ये प्रवेशाचा प्रत्येक दिवस मोठ्या प्रमाणात समान मानला जाऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Illustration 13 asks if the series requirement applies to hotel management services.","translation":"उदाहरण 13 मध्ये विचारले आहे की मालिका आवश्यकता हॉटेल व्यवस्थापन सेवांना लागू होते का.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity is providing the same service of hotel management each period.","translation":"संस्था प्रत्येक कालावधीत हॉटेल व्यवस्थापनाची समान सेवा देत आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The distinct service within the series is each time increment of performing the service.","translation":"मालिकेमधील विशिष्ट सेवा म्हणजे सेवेची अंमलबजावणीमधील प्रत्येक वेळेचा वाढ.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Entities may treat the same goods and services differently, depending on how those goods and services are bundled within a contract.","translation":"संस्था त्याच वस्तू आणि सेवांना वेगवेगळ्या पद्धतीने वागवू शकतात, हे त्या वस्तू आणि सेवा करारात कशा प्रकारे एकत्र केल्या आहेत यावर अवलंबून असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity gives the customer a 40% discount voucher for any future purchases.","translation":"संस्था ग्राहकाला भविष्यात खरेदीसाठी 40% सूटचे वाउचर देते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity believes there is 80% likelihood that a customer will redeem the voucher.","translation":"संस्थेला असे वाटते की 80% शक्यता आहे की ग्राहक वाउचर वापरतील.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Determine how many performance obligations does the entity have.","translation":"संस्थेकडे किती कार्य दायित्वे आहेत ते निश्चित करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity allocates ₹890 to Product A.","translation":"संस्था उत्पादन A साठी ₹890 ची विभागणी करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The entity recognizes revenue for the voucher when the customer redeems it.","translation":"ग्राहक वाउचर वापरतो तेव्हा संस्था वाउचरसाठी महसूल ओळखते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Entities frequently deliver inventory on a consignment basis.","translation":"संस्था अनेकदा मालाची वितरणे (कन्साइनमेंट) तत्वावर करतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A consignment agreement is an agreement between a consignee and consignor.","translation":"कन्साइनमेंट करार हा माल स्वीकारणारा (कन्सग्नी) आणि माल पाठवणारा (कन्सग्नोर) यांच्यातील करार आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The consignee may take goods from the consignment stock for use or resale.","translation":"कन्सग्नी मालाचा वापर किंवा पुनर्विक्रीसाठी कन्साइनमेंट स्टॉक मधून माल घेऊ शकतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The dealer does not have an unconditional obligation to pay for the product.","translation":"विक्रेत्यावर उत्पादनासाठी बिनशर्त देयकाची जबाबदारी नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Revenue is recognized when the entity has transferred control of the goods.","translation":"जेव्हा संस्थेने मालाचे नियंत्रण हस्तांतरित केले आहे, तेव्हा महसूल ओळखला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Manufacturer M enters into a 60-day consignment contract.","translation":"उत्पादक M 60 दिवसांचा कन्साइनमेंट करार करतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Retailer A is obligated to pay Manufacturer M ₹20 per dress.","translation":"रिटेलर A, उत्पादक M ला प्रत्येक ड्रेससाठी ₹20 देण्यास बांधील आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Manufacturer M determines that control has not been transferred to Retailer A.","translation":"उत्पादक M निर्धारित करतो की नियंत्रण रिटेलर A कडे हस्तांतरित केलेले नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The entity is primarily responsible for fulfilling the contract.","translation":"संस्था प्रामुख्याने कराराची पूर्तता करण्यासाठी जबाबदार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity has inventory risk before the specified good or service has been transferred.","translation":"विशिष्ट वस्तू किंवा सेवा हस्तांतरित होण्यापूर्वी संस्थेकडे इन्व्हेंटरीचा धोका असतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The entity has discretion in establishing prices for the goods or services.","translation":"संस्थेला वस्तू किंवा सेवांसाठी किंमत निश्चित करण्याचा अधिकार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"D Ltd. works directly with customers to understand their advertising needs.","translation":"D Ltd. त्यांच्या जाहिरात गरजा समजून घेण्यासाठी थेट ग्राहकांसोबत काम करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"D Ltd. is the principal in this case.","translation":"या प्रकरणात D Ltd. प्रमुख आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"In some contracts, an entity charges the customer a non-refundable upfront fee.","translation":"काही करारांमध्ये, संस्था ग्राहकांकडून परत न मिळणारे आगाऊ शुल्क आकारते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The activity of registering and activating connection is not a service to customer.","translation":"कनेक्शनची नोंदणी आणि सक्रिय करण्याची क्रिया ही ग्राहकांसाठी सेवा नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The promised consideration can vary because of discounts.","translation":"सवलतींमुळे (डिस्काउंट) ठरलेल्या मोबदल्यात बदल होऊ शकतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"An entity's entitlement to the consideration is contingent on a future event.","translation":"एखाद्या संस्थेचा मोबदला भविष्यात घडणाऱ्या घटनेवर अवलंबून असतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For example, an amount of consideration would be variable if a product was sold with a right of return.","translation":"उदाहरणार्थ, जर एखादे उत्पादन परत करण्याचा अधिकार देऊन विकले गेले, तर मोबदल्याची रक्कम बदलू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Variable consideration may be fixed in amount, but the entity’s right to receive that consideration is contingent on a future outcome.","translation":"बदलणारा मोबदला रकमेत निश्चित असू शकतो, पण संस्थेचा तो मोबदला मिळवण्याचा अधिकार भविष्यातील निकालावर अवलंबून असतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Items such as discounts, rebates, refunds, rights of return, may result in variable consideration.","translation":"सवलत, सूट, परतावा, वस्तू परत करण्याचा अधिकार यासारख्या बाबींमुळे मोबदल्यात बदल होऊ शकतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The variability relating to the consideration promised by a customer may be explicitly stated in the contract.","translation":"ग्राहकाने (customer) दिलेला मोबदला किती बदलू शकतो, हे करारात स्पष्टपणे नमूद केलेले असू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer has a valid expectation that the entity will accept an amount of consideration that is less than the price stated in the contract.","translation":"ग्राहकाला अशी वाजवी अपेक्षा आहे की संस्था करारात नमूद केलेल्या किमतीपेक्षा कमी रक्कम स्वीकारेल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Depending on the jurisdiction, industry or customer this offer may be referred to as a discount, rebate, refund or credit.","translation":"न्यायक्षेत्र, उद्योग किंवा ग्राहक यावर अवलंबून, या ऑफरला सवलत, सूट, परतावा किंवा क्रेडिट म्हणून संबोधले जाऊ शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Other facts and circumstances indicate that the entity’s intention is to offer a price concession to the customer.","translation":"इतर तथ्ये आणि परिस्थिती दर्शवतात की संस्थेचा हेतू ग���राहकांना किंमत सवलत देणे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Penalties shall be accounted for as per the substance of the contract.","translation":"दंडाची (penalties) नोंदणी करारातील मजकूरानुसार केली जाईल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Where the penalty is inherent in determination of transaction price, it shall form part of variable consideration.","translation":"जेथे दंडाचा (penalty) समावेश व्यवहाराची किंमत निश्चितीमध्ये आहे, तेथे तो बदलणाऱ्या मोबदल्याचा भाग असेल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"If it exceeds 30 days, the entity is entitled to receive only ` 95,000, the reduction of ` 5,000 shall be regarded as variable consideration.","translation":"जर 30 दिवसांपेक्षा जास्त वेळ लागला, तर संस्थेला फक्त `95,000 मिळण्याचा अधिकार आहे, `5,000 ची कपात बदलणारा मोबदला मानली जाईल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An entity shall estimate an amount of variable consideration by using either of the following methods.","translation":"एखादी संस्था खालीलपैकी कोणत्याही एका पद्धतीचा वापर करून बदलणाऱ्या मोबदल्याची रक्कम मोजेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The expected value is the sum of probability-weighted amounts in a range of possible consideration amounts.","translation":"अपेक्षित मूल्य म्हणजे संभाव्य मोबदल्यांच्या रकमेच्या श्रेणीतील संभाव्यता-आधारित रकमेची बेरीज.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The most likely amount is the single most likely amount in a range of possible consideration amounts.","translation":"सर्वात संभाव्य रक्कम म्हणजे संभाव्य मोबदल्यांच्या रकमेच्या श्रेणीतील सर्वात संभाव्य रक्कम.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An entity is required to choose between the expected value method and the most likely amount method.","translation":"एका संस्थेला अपेक्षित मूल्य पद्धत आणि सर्वात संभाव्य रक्कम पद्धत यापैकी एक निवडणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity shall apply one method consistently throughout the contract.","translation":"एका संस्थेने संपूर्ण करारात (contract) एकच पद्धत सातत्याने वापरावी.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A contract may contain different types of variable consideration.","translation":"एका करारात विविध प्रकारचे बदलणारे मोबदले असू शकतात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The promise to transfer the asset is a performance obligation that is satisfied over time.","translation":"संपत्ती हस्तांतरित करण्याचे वचन हे एक कार्य दायित्व आहे जे वेळेनुसार पूर्ण होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Determine the transaction price.","translation":"व्यवहाराची किंमत निश्चित करा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's financial reports must adhere to strict accounting standards.","translation":"कंपनीचे आर्थिक अहवाल कठोर लेखा मानकांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Consideration payable to a customer is a key concept in revenue recognition.","translation":"ग्राहकाला देय असलेले विचलन महसूल ओळखीमध्ये एक महत्त्वपूर्ण संकल्पना आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The transaction price should reflect the fair value of the goods or services.","translation":"व्यवहार किंमत वस्तू किंवा सेवांचे योग्य मूल्य दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Slotting fees paid to retailers are often treated as a reduction of the transaction price.","translation":" किरकोळ विक्रेत्यांना दिलेली स्लॉटिंग फी अनेकदा व्यवहाराच्या किंमतीत कपात म्हणून मानली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Co-operative advertising arrangements can impact revenue recognition.","translation":"सहकारी जाहिरात व्यवस्था महसूल ओळखीवर परिणाम करू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Mobile-Co sells phones to retailers.","translation":"मोबाईल-को किरकोळ विक्रेत्यांना फोन विकतो.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The contract includes an advertising arrangement.","translation":"करारामध्ये जाहिरात व्यवस्था समाविष्ट आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The retailer will provide the advertising on billboards.","translation":"किरकोळ विक्रेता बिलबोर्डवर जाहिरात देईल.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Price protection is another factor to consider.","translation":"किंमत संरक्षण हा विचार करण्यासारखा आणखी एक घटक आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The entity enters into a contract to sell goods.","translation":"संस्था वस्तू विकण्याचा करार करते.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The customer commits to buy a certain amount of products.","translation":"ग्राहक विशिष्ट प्रमाणात उत्पादने खरेदी करण्यास वचनबद्ध आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The payment is not in exchange for a distinct good or service.","translation":"देणे विशिष्ट वस्तू किंवा सेवेच्या बदल्यात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity reduces the transaction price.","translation":"संस्था व्यवहाराची किंमत कमी करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The port-in credit is accounted for as consideration payable.","translation":"पोर्ट-इन क्रेडिटची गणना देय विचलन म्हणून केली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The allocation objective is to allocate the transaction price.","translation":"वाटपाचा उद्देश व्यवहाराची किंमत वाटप करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Stand-alone selling price is the price at which a good or service would be sold separately.","translation":"स्वतंत्र विक्री किंमत म्हणजे वस्तू किंवा सेवा स्वतंत्रपणे विकली जाईल ती किंमत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The best evidence is the observable price.","translation":"सर्वात चांगला पुरावा म्हणजे दिसणारी किंमत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity should maximize the use of observable inputs.","translation":"एका संस्थेने दिसणाऱ्या इनपुटचा जास्तीत जास्त वापर करावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The adjusted market assessment approach is one method.","translation":"सुधारित बाजार मूल्यांकन दृष्टीकोन ही एक पद्धत आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A discount is allocated proportionately.","translation":"सवलत प्रमाणात वाटली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity shall recognize revenue for the transferred products in the amount of consideration to which the entity expects to be entitled.","translation":"संस्थेने हस्तांतरित केलेल्या उत्पादनांसाठी, संस्थेला ज्या रकमेचा हक्क आहे, ती रक्कम महसूल म्हणून ओळखावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall update the measurement of the refund liability at the end of each reporting period for changes in expectations about the amount of refunds.","translation":"प्रत्येक अहवालन ​​काळात, संस्थेने परताव्याच्या रकमेबद्दलच्या अपेक्षांमधील बदलांसाठी परतावा दायित्वाची मोजणी अद्ययावत करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Restocking fees for goods that are expected to be returned would be included in the estimate of the transaction price at contract inception.","translation":"परत येण्याची अपेक्षा असलेल्या वस्तूंच्या पुन: साठवणुकीच्या शुल्काचा समावेश कराराच्या सुरुवातीला व्यवहार किंमतीच्या अंदाजात केला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity estimates that 10% of the sold units will be returned.","translation":"संस्थेचा अंदाज आहे की विकल्या गेलेल्या युनिट्सपैकी 10% युनिट्स परत येतील.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity will recognize revenue of ` 903.","translation":"संस्था ₹ 903 चा महसूल ओळखेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity's customary business practice is to allow a customer to return any unused product within 30 days and receive a full refund.","translation":"संस्थेची नेहमीची व्यावसायिक पद्धत म्हणजे ग्राहकांना 30 दिवसांच्या आत कोणतीही न वापरलेली उत्पादने परत करण्याची आणि संपूर्ण परतावा मिळवण्याची परवानगी देणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity estimates that 970 products will not be returned.","translation":"संस्थेचा अंदाज आहे की 970 उत्पादने परत केली जाणार नाहीत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity concludes that it is highly probable that a significant reversal in the cumulative amount of revenue recognized will not occur.","translation":"संस्था निष्कर्ष काढते की जमा झालेल्या महसुलाच्या रकमेमध्ये महत्त्वपूर्ण घट होण्याची शक्यता नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity does not recognize revenue for the 30 products that it expects to be returned.","translation":"संस्था 30 उत्पादनांसाठी महसूल ओळखत नाही जे परत येण्याची अपेक्षा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity recognizes the following: revenue of ` 48,500.","translation":"संस्था खालील गोष्टी ओळखते: ₹ 48,500 चा महसूल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Some warranties provide a customer with assurance that the related product will function as the parties intended.","translation":"काही वॉरंटी (हमी) ग्राहकांना खात्री देतात की संबंधित उत्पादन पक्षांनी (कंपनीने) ठरवल्याप्रमाणे कार्य करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The longer the coverage period, the more likely it is that the promised warranty is a performance obligation.","translation":"जितका जास्त कव्हरेज कालावधी, तितकेच हमी (वॉरंटी) देणे हे अधिक दायित्व (performance obligation) आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If an entity promises both an assurance-type warranty and a service-type warranty but cannot reasonably account for them separately, the entity shall account for both of the warranties together as a single performance obligation.","translation":"जर एखादी संस्था हमी-प्रकारची वॉरंटी आणि सेवा-प्रकारची वॉरंटी देत असेल, परंतु त्यांची स्वतंत्रपणे गणना करू शकत नसेल, तर संस्थेने दोन्ही वॉरंटीची एकत्रितपणे एकाच कार्य दायित्व म्हणून गणना करावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A law that requires an entity to pay compensation if its products cause harm or damage does not give rise to a performance obligation.","translation":"एखाद्या कायद्यानुसार, जर संस्थेच्या उत्पादनामुळे नुकसान झाले, तर भरपाई देण्याची आवश्यकता असल्यास, ते कार्य दायित्व देत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity offers an optional ‘extended coverage’ plan.","translation":"संस्था एक 'विस्तारित कव्हरेज' योजना (optional ‘extended coverage’ plan) देते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The total transaction price for the sale of a computer and the extended warranty is ` 36,000.","translation":"संगणक आणि विस्तारित वॉरंटीच्या विक्रीची एकूण व्यवहार किंमत ₹ 36,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity will record the following journal entries.","translation":"संस्था खालील जर्नल नोंदी करेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity derecognizes the accrued warranty liability associated with the assurance-type warranty.","translation":"संस्था हमी-प्रकारच्या वॉरंटीशी संबंधित जमा झालेले दायित्व कमी करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity recognizes the contract liability associated with the service-type warranty as revenue during the contract warranty period.","translation":"संस्था कराराच्या वॉरंटी कालावधीत सेवा-प्रकारच्या वॉरंटीशी संबंधित कंत्राटी दायित्व महसूल म्हणून ओळखते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity determines that from the years 2 to 5 represent a separate performance obligation.","translation":"संस्था निर्धारित करते की वर्षे 2 ते 5 एक स्वतंत्र कार्य दायित्व दर्शवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity evaluates the rate and concludes that it is commensurate with the rate that would be reflected in a separate financing transaction.","translation":"संस्थेने दराचे मूल्यांकन केले आणि निष्कर्ष काढला की तो त्या दराशी सुसंगत आहे जो संस्थेच्या आणि तिच्या ग्राहकांमध्ये स्वतंत्र वित्त व्यवहारातून दिसून येईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Until the entity receives the cash payment from the customer, interest revenue would be recognized in accordance with Ind AS 109.","translation":"संस्थेला ग्राहकाकडून रोख रक्कम मिळेपर्यंत, व्याज उत्पन्न इंड एएस १०९ नुसार ओळखले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In determining the effective interest rate in accordance with Ind AS 109, the entity would consider the remaining contractual term.","translation":"इंड एएस १०९ नुसार प्रभावी व्याज दर निश्चित करताना, संस्था उर्वरित कराराचा कालावधी विचारात घेईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The price stated in the contract is ` 1 crore plus a 10% contractual rate of interest, payable in 60 monthly instalments of ` 2,12,470.","translation":"करारामध्ये नमूद केलेली किंमत ` १ कोटी अधिक १०% करारबद्ध व्याज दर आहे, जो ` २,१२,४७० च्या ६० मासिक हप्त्यांमध्ये देय आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine the discounting rate and the transaction price when - Case A — Contractual discount rate reflects the rate in a separate financing transaction.","translation":"सवलत दर आणि व्यवहार किंमत निश्चित करा - केस ए — करारबद्ध सवलत दर स्वतंत्र वित्त व्यवहारातील दराचे प्रतिबिंब आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In evaluating the discount rate in the contract that contains a significant financing component, VT Limited observes that the 10% contractual rate of interest reflects the rate that would be used in a separate financing transaction.","translation":"एका महत्त्वपूर्ण वित्तीय घटकाचा समावेश असलेल्या करारातील सवलत दराचे मूल्यांकन करताना, VT लिमिटेड हे निरीक्षण करते की १०% चा करारबद्ध व्याज दर, स्वतंत्र वित्तीय व्यवहारात वापरल्या जाणाऱ्या दराचे प्रतिबिंब आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"This suggests that the cash selling price is less than ` 1 crore.","translation":"यावरून असे दिसून येते की रोख विक्री किंमत ` १ कोटींपेक्षा कमी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity recognizes revenue and a loan receivable for that amount.","translation":"संस्था महसूल आणि त्या रकमेसाठी कर्ज प्राप्य ओळखते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The contract includes two alternative payment options: 1) Payment of ` 5,000 in two years when the customer obtains control of the asset or 2) Payment of ` 4,000 when the contract is signed.","translation":"करारामध्ये दोन पर्यायी पेमेंट पर्याय आहेत: १) जेव्हा ग्राहक मालमत्तेचे नियंत्रण मिळवतो तेव्हा दोन वर्षात ` ५,००० ची परतफेड किंवा २) जेव्हा करारावर सही होते तेव्हा ` ४,००० ची परतफेड.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The customer elects to pay ` 4,000 when the contract is signed.","translation":"ग्राहक करारावर सही झाल्यावर ` ४,००० देण्याचे निवडतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"ST Limited concludes that the contract contains a significant financing component because of the length of time between when the customer pays for the asset and when the entity transfers the asset to the customer.","translation":"एसटी लिमिटेड या निष्कर्षावर पोहोचते की करारामध्ये एक महत्त्वपूर्ण वित्तीय घटक आहे, कारण ग्राहक मालमत्तेसाठी पैसे देतो आणि संस्था ग्राहकाला मालमत्ता हस्तांतरित करते, यामधील वेळेचा मोठा कालावधी आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The interest rate implicit in the transaction is 11.8 per cent, which is the interest rate necessary to make the two alternative payment options economically equivalent.","translation":"या व्यवहारातील अंतर्निहित व्याज दर ११.८ टक्के आहे, जो दोन पर्यायी पेमेंट योजना आर्थिकदृष्ट्या समान बनवण्यासाठी आवश्यक असलेला व्याज दर आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"However, the entity determines that, the rate that should be used in adjusting the promised consideration is 6%, which is the entity's incremental borrowing rate.","translation":"परंतु, संस्था ठरवते की, वचन दिलेला मोबदला समायोजित करण्यासाठी वापरला जाणारा दर ६% आहे, जो संस्थेचा वाढीव कर्ज दर आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Recognize a contract liability for the ` 4,000 payment received at contract inception:","translation":"करार सुरू झाल्यावर मिळालेल्या ` ४,००० च्या पेमेंटसाठी एक कंत्राटी दायित्व ओळखा:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"During the two years from contract inception until the transfer of the asset, the entity adjusts the promised amount of consideration and accretes the contract liability by recognizing interest on ` 4,000 at 6% for two years:","translation":"करार सुरू झाल्यापासून मालमत्तेच्या हस्तांतरणापर्यंत दोन वर्षांच्या काळात, संस्था आश्वासित रकमेचे समायोजन करते आणि दोन वर्षांसाठी ` ४,००० वर ६% दराने व्याज ओळखून कंत्राटी दायित्व वाढवते:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Recognize revenue for the transfer of the asset:","translation":"मालमत्तेच्या हस्तांतरणासाठी महसूल ओळखा:","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"a contract with a customer would not have a significant financing component if any of the following factors exist:","translation":"ग्राहकासोबतच्या करारामध्ये खालीलपैकी कोणताही घटक अस्तित्वात असल्यास, महत्त्वपूर्ण वित्तीय घटक नसेल:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"the customer paid for the goods or services in advance and the timing of the transfer of those goods or services is at the discretion of the customer.","translation":"ग्राहकाने वस्तू किंवा सेवा आगाऊ भरल्या असतील आणि त्या वस्तू किंवा सेवा हस्तांतरित करण्याची वेळ ग्राहकाच्या निर्णयावर अवलंबून असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For example, consider a prepaid card for mobile phone services, wherein the customer has the discretion to avail mobile services within a certain band of time.","translation":"उदाहरणार्थ, मोबाइल फोन सेवांसाठी प्रीपेड कार्डचा विचार करा, ज्यामध्ये ग्राहक एका विशिष्ट वेळेत मोबाइल सेवा वापरू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"ABC Limited concludes that the contract does not include a significant financing component since the milestone payments coincide with its performance and the contract requires amounts to be retained for reasons other than the provision of finance.","translation":"एबीसी लिमिटेड या निष्कर्षावर पोहोचते की करारामध्ये महत्त्वपूर्ण वित्तीय घटक समाविष्ट नाही, कारण टप्प्याटप्प्याने दिलेली देयके त्याच्या कार्यक्षमतेनुसार आहेत आणि करारात, वित्तपुरवठा करण्याव्यतिरिक्त इतर कारणांसाठी रक्कम राखणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The contract includes a discount of ` 20,000 on the overall transaction.","translation":"करारामध्ये एकूण व्यवहारावर ₹ 20,000 ची सवलत समाविष्ट आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity regularly sells Products Y and Z together for ` 50,000.","translation":"संस्था नियमितपणे उत्पादने Y आणि Z एकत्रितपणे ₹ 50,000 मध्ये विकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If the entity transfers control of Products Y and Z at the same point in time.","translation":"जर संस्था एकाच वेळी उत्पादने Y आणि Z चे नियंत्रण हस्तांतरित करत असेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity estimates the stand-alone selling price of Product Alpha to be ` 30,000.","translation":"संस्था उत्पादन अल्फाची स्वतंत्र विक्री किंमत ₹ 30,000 असल्याचा अंदाज लावते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The same facts as in Case B apply to Case C.","translation":"केस बी (B) मधील समान तथ्ये केस सी (C) ला लागू होतात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The entity concludes that ` 5,000 would not faithfully depict the amount.","translation":"संस्थेचा निष्कर्ष आहे की ₹ 5,000 रक्कम अचूकपणे दर्शवणार नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Variable consideration may be attributable to the entire contract.","translation":"बदलते विचलन संपूर्ण करारास कारणीभूत असू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A contract may include two performance obligations.","translation":"एका करारामध्ये दोन कार्ये समाविष्ट असू शकतात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The stand-alone selling prices of Licences A and B are ` 16,00,000 and ` 20,00,000, respectively.","translation":"परवानग्या A आणि B च्या स्वतंत्र विक्री किंमती अनुक्रमे ₹ 16,00,000 आणि ₹ 20,00,000 आहेत.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The price stated in the contract for Licence A is a fixed amount of ` 16,00,000.","translation":"परवाना A साठी करारात नमूद केलेली किंमत ₹ 16,00,000 ची निश्चित रक्कम आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity transfers Licence B at inception of the contract.","translation":"संस्था कराराच्या सुरुवातीला परवाना B हस्तांतरित करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity recognizes as revenue the ` 16,00,000 allocated to Licence A.","translation":"संस्था परवाना A ला वाटप केलेले ₹ 16,00,000 महसूल म्हणून ओळखते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity applies the general allocation requirements of Ind AS 115.","translation":"संस्था इंड एएस 115 च्या सामान्य वाटप आवश्यकता लागू करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"After contract inception, the transaction price can change.","translation":"करार सुरू झाल्यानंतर, व्यवहाराची किंमत बदलू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity shall allocate to the performance obligations in the contract.","translation":"एका संस्थेने करारातील कार्ये पूर्ण करण्यासाठी वाटप करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"On 1 st April, 20X0, a consultant enters into an arrangement.","translation":"1 एप्रिल, 20X0 रोजी, एक सल्लागार व्यवस्थेत प्रवेश करतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The consultant can earn ` 20 lakh bonus.","translation":"सल्लागार ₹ 20 लाखांचे बोनस मिळवू शकतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The due diligence, valuation, and software implementation services are distinct.","translation":"Due diligence, मूल्यांकन आणि सॉफ्टवेअर अंमलबजावणी सेवा वेगळ्या आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The consultant allocates the transaction price, disregarding the potential bonus.","translation":"सल्लाग��र संभाव्य बोनस विचारात न घेता व्यवहाराची किंमत वाटप करतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"G Ltd. grants a one-time credit of ` 50 to a customer.","translation":"जी. लिमिटेड (G Ltd.) एका ग्राहकाला एकदाच ₹ 50 चे क्रेडिट देते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"If the customer terminates the contract, then entity is entitled to retain payments made.","translation":"जर ग्राहक करार रद्द करतो, तर कंपनीला केलेले पेमेंट ठेवण्याचा अधिकार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company will have no further right to compensation from the customer.","translation":"कंपनीला यापुढे ग्राहकाकडून भरपाईचा अधिकार नसेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Evaluate if contract will qualify for satisfaction of performance obligation over a period of time.","translation":"ठरवा की करार कालावधीत कार्यपूर्ती दायित्वाच्या समाधानासाठी पात्र ठरेल की नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer can benefit only when the asset is fully constructed and no benefits are consumed as its constructed.","translation":"ग्राहक केवळ मालमत्ता पूर्णपणे तयार झाल्यावरच लाभ घेऊ शकतो आणि ती तयार होत असताना कोणताही लाभ घेतला जात नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer has specific right over the asset and company does not have right to divert it for any alternate use.","translation":"ग्राहकाचा मालमत्तेवर विशिष्ट अधिकार आहे आणि कंपनीला ती इतर कोणत्याही उपयोगासाठी वळवण्याचा अधिकार नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"In other words, there is contractual restriction to use the asset for any alternate purpose.","translation":"दुसऱ्या शब्दांत, मालमत्तेचा इतर कोणत्याही कारणांसाठी वापर करण्यास करारात्मक निर्बंध आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"In the event of early termination, Company has a right to retain any payments made by the customer.","translation":"मुदतपूर्व समाप्तीच्या स्थितीत, कंपनीला ग्राहकाने केलेले कोणतेही पेमेंट ठेवण्याचा अधिकार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"However, such payments need not necessarily compensate the selling price of the partially constructed asset.","translation":"परंतु, अशा पेमेंट्समुळे अंशतः तयार केलेल्या मालमत्तेची विक्री किंमत भरून निघेलच असे नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Therefore, Company does not have a legally enforceable right to payment for work completed to date and the criterion under para 35 is not satisfied.","translation":"म्हणून, कंपनीला आजपर्यंत केलेल्या कामासाठी पेमेंटचा कायदेशीररित्या अंमलबजावणीयोग्य अधिकार नाही आणि परिच्छेद 35 मधील निकष पूर्ण होत नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Thus, revenue cannot be recognized over a period of time.","translation":"अशा प्रकारे, विशिष्ट कालावधीत महसूल ओळखता येणार नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"When an entity has determined that a performance obligation is satisfied over time, the standard requires the entity to select a single revenue recognition method.","translation":"जेव्हा एखाद्या संस्थेने हे निश्चित केले आहे की कार्यपूर्तीचे दायित्व ���ेळेनुसार पूर्ण होते, तेव्हा मानक संस्थेला महसूल ओळखण्याची एकच पद्धत निवडण्याची आवश्यकता आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The objective is to faithfully depict an entity’s performance in transferring control of goods or services promised to a customer.","translation":"ग्राहकाला वचन दिलेली वस्तू किंवा सेवांचे नियंत्रण हस्तांतरित करताना संस्थेची कामगिरी योग्यरित्या दर्शवणे हा उद्देश आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The standard provides two methods for recognizing revenue on contracts involving the transfer of goods and services over time: input methods and output methods.","translation":"मानक वेळेनुसार वस्तू आणि सेवांच्या हस्तांतरणात समाविष्ट असलेल्या करारांवर महसूल ओळखण्यासाठी दोन पद्धती प्रदान करते: इनपुट पद्धती आणि आउटपुट पद्धती.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Recognize revenue based on the entity’s efforts or inputs to the satisfaction of a performance obligation.","translation":"कार्यपूर्तीच्या समाधानासाठी संस्थेच्या प्रयत्नांवर किंवा इनपुटवर आधारित महसूल ओळखा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For Example: Surveys of performance completed to date, appraisals of results achieved.","translation":"उदाहरणार्थ: आजपर्यंत केलेल्या कामगिरीचे सर्वेक्षण, साध्य झालेल्या निकालांचे मूल्यांकन.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs.","translation":"संस्था काम करत असतानाच ग्राहक संस्थेच्या कामगिरीमुळे मिळणारे फायदे एकाच वेळी प्राप्त करतो आणि वापरतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Building an asset on a customer’s site.","translation":"ग्राहकाच्या साइटवर मालमत्ता तयार करणे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Building a specialized/highly customized asset that only the customer can use or building an asset according to a customer’s specifications.","translation":"एक विशेष/अति-सानुकूल मालमत्ता तयार करणे जी केवळ ग्राहक वापरू शकतो किंवा ग्राहकांच्या वैशिष्ट्यांनुसार मालमत्ता तयार करणे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Output method is selected if it would faithfully depict the entity's performance towards complete satisfaction of the performance obligation.","translation":"आउटपुट पद्धत निवडली जाते जर तिने कार्यपूर्तीच्या दायित्वाच्या संपूर्ण समाधानाकडे संस्थेची कामगिरी योग्यरित्या दर्शविली.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"For example, output methods based on units produced or units delivered would not faithfully depict an entity's performance.","translation":"उदाहरणार्थ, उत्पादित युनिट्स किंवा वितरित युनिट्सवर आधारित आउटपुट पद्धती संस्थेची कामगिरी योग्यरित्या दर्शवणार नाहीत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company will recognize revenue of ` 2,200,000 on the project.","translation":"कंपनी या प्रकल्पावर ₹ 2,200,000 चा महसूल ओळखेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The customer has a legal title to the asset.","translation":"ग्राहकाकडे मालमत्���ेचा कायदेशीर मालकी हक्क आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"If the repurchase agreement is a financing arrangement, the entity shall continue to recognize the asset.","translation":"जर पुनर्खरेदी करार आर्थिक व्यवस्थेचा भाग असेल, तर संस्थेने मालमत्तेची ओळख करणे सुरू ठेवावे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity shall account for the agreement as if it were the sale of a product with a right of return.","translation":"संस्थेने कराराचा हिशेब असा मांडावा जणू काही ते परतीचा अधिकार असलेले उत्पादन विकत आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer has a significant economic incentive to exercise that right.","translation":"ग्राहकाला तो अधिकार वापरण्यासाठी महत्त्वपूर्ण आर्थिक प्रोत्साहन आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A bill-and-hold arrangement is a contract under which an entity bills a customer for a product.","translation":"बिल-अँड-होल्ड व्यवस्था म्हणजे असा करार आहे ज्या अंतर्गत एखादी संस्था ग्राहकाला उत्पादनासाठी बिल देते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity retains physical possession of the product until it is transferred to the customer.","translation":"ग्राहक उत्पादनाची प्रत्यक्ष मालकी मिळेपर्यंत संस्था त्या वस्तूचा ताबा स्वतःजवळ ठेवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer has requested the arrangement.","translation":"ग्राहकाने या व्यवस्थेची विनंती केली आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The product must be identified separately as belonging to the customer.","translation":"उत्पादन स्वतंत्रपणे ग्राहकाचे आहे हे ओळखले पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity cannot have the ability to use the product or to direct it to another customer.","translation":"संस्थेला उत्पादन वापरण्याची किंवा ते दुसऱ्या ग्राहकाकडे वळवण्याची क्षमता नसावी.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The promises to transfer the machine and spare parts are distinct.","translation":"मशीन आणि सुटे भाग हस्तांतरित करण्याचे आश्वासन वेगळे आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer pays for the machine and spare parts, but only takes physical possession of the machine.","translation":"ग्राहक मशीन आणि सुट्या भागांसाठी पैसे देतो, परंतु केवळ मशीनचा ताबा घेतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer has legal title to the spare parts.","translation":"ग्राहकाकडे सुट्या भागांचा कायदेशीर मालकी हक्क आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The entity stores the spare parts in a separate section of its warehouse.","translation":"संस्था तिच्या गोदामाच्या स्वतंत्र विभागात सुटे भाग साठवते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Ind AS 115 provides application guidance specific to the recognition of revenue for licences of intellectual property.","translation":"इंड एएस 115 बौद्धिक मालमत्तेच्या परवानग्यांसाठी महसूल ओळखण्यासाठी विशिष्ट अनुप्रयोग मार्गदर्शन प्रदान करते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"A licence will either provide a right to access the entity’s intellectual property.","translation":"परवाना एकतर संस्थेच्या बौद्धिक मालमत्तेमध्ये प्रवेश करण्याचा अधिकार देईल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer simultaneously receives and consumes the benefit from the entity’s performance.","translation":"ग्राहक एकाच वेळी संस्थेच्या कामगिरीतून मिळणारा फायदा घेतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Pogo grants a three-year license to Toy Manufacturer for use of the character “Chhota Bheem” on its toys.","translation":"पोगो टॉय मॅन्युफॅक्चररला त्याच्या खेळण्यांवर “छोटा भीम” या पात्राचा वापर करण्यासाठी तीन वर्षांचा परवाना देतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Pogo will undertake activities that significantly affect the IP.","translation":"पोगो अशा क्रियाकलापांना चालना देईल जे IP वर महत्त्वपूर्ण परिणाम करतील.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The customer gains control over that intellectual property at the beginning of the period.","translation":"ग्राहक त्या बौद्धिक मालमत्तेवर कालावधीच्या सुरुवातीला नियंत्रण मिळवतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity assesses the goods and services promised to the customer to determine which goods and services are distinct.","translation":"संस्थेने ग्राहकाला दिलेली वस्तू आणि सेवांचे मूल्यांकन केले पाहिजे, जेणेकरून कोणती वस्तू आणि सेवा वेगळी आहे हे निश्चित करता येईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity concludes that its only performance obligation is to grant the licence.","translation":"संस्थेचा निष्कर्ष आहे की तिची एकमेव कार्यपूर्तीची जबाबदारी म्हणजे परवाना देणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The licensed recording has significant stand-alone functionality.","translation":"परवानाकृत रेकॉर्डिंगमध्ये महत्त्वपूर्ण स्वतंत्र कार्यक्षमता आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity therefore determines that the contract does not require, and the customer does not reasonably expect, the entity to undertake activities that significantly affect the licensed recording.","translation":"म्हणूनच, संस्था ठरवते की करारात संस्थेने अशा क्रियाकलाप करण्याची आवश्यकता नाही, आणि ग्राहकाला वाजवीपणे अपेक्षा नाही, ज्यामुळे परवानाकृत रेकॉर्डिंगवर महत्त्वपूर्ण परिणाम होईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Consequently, the entity concludes that the nature of its promise in transferring the licence is to provide the customer with a right to use the entity’s intellectual property.","translation":"परिणामी, संस्था निष्कर्ष काढते की परवाना हस्तांतरित करण्याचे तिचे वचन, ग्राहकाला संस्थेच्या बौद्धिक मालमत्तेचा वापर करण्याचा अधिकार देणे आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity recognizes all of the revenue at the point in time when the customer can direct the use of, and obtain substantially all of the remaining benefits from, the licensed intellectual property.","translation":"ग्राहक परवानाकृत बौद्धिक मालमत्तेचा वापर करू शकतो आणि त्यातून जवळजवळ सर्व उर्वरित फायदे मिळवू शकतो, तेव्हा संस्था सर्व महसूल त्याच वेळी ओळखते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Software Company X licenses its software application to Customer Y.","translation":"सॉफ्टवेअर कंपनी X तिच्या सॉफ्टवेअर ऍप्लिकेशनचे ग्राहक Y ला परवाना देते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Under the agreement, X will provide updates or upgrades on a when-and-if-available basis; Y can choose whether to install them.","translation":"करारानुसार, X वेळोवेळी उपलब्धतेनुसार अद्यतने किंवा अपग्रेड प्रदान करेल; Y ते स्थापित करायचे की नाही हे निवडू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Y expects that X will undertake no other activities that will change the functionality of the software.","translation":"Y ची अपेक्षा आहे की X इतर कोणतीही कृती करणार नाही ज्यामुळे सॉफ्टवेअरची कार्यक्षमता बदलेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Based on the facts given in question it can be concluded that, although the updates and upgrades will change the functionality of the software, they are not activities considered in determining the nature of the entity’s promise in granting the licence.","translation":"प्रश्नात दिलेल्या तथ्यांवर आधारित, असा निष्कर्ष काढला जाऊ शकतो की, अद्यतने आणि अपग्रेड सॉफ्टवेअरची कार्यक्षमता बदलतील, तरीही परवाना देताना संस्थेच्या वचनाचे स्वरूप निश्चित करण्यासाठी त्यांचा विचार केला जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Therefore, the software licence provides a right to use the IP that is satisfied at a point in time.","translation":"म्हणून, सॉफ्टवेअर परवाना IP वापरण्याचा अधिकार देतो, जो एका विशिष्ट वेळी पूर्ण होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Film Studio C grants a licence to Customer D to show a completed film.","translation":"चित्रपट स्टुडिओ C, ग्राहक D ला एक पूर्ण चित्रपट दाखवण्यासाठी परवाना देतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"C plans to undertake significant marketing activities that it expects will affect box office receipts for the film.","translation":"C महत्त्वपूर्ण विपणन (मार्केटिंग) क्रियाकलाप (ॲक्टिव्हिटीज) करण्याची योजना आखत आहे, ज्यामुळे चित्रपटाच्या बॉक्स ऑफिसवर परिणाम होईल, अशी अपेक्षा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The marketing activities will not change the functionality of the film, but they could affect its value.","translation":"विपणन क्रियाकलाप (मार्केटिंग ॲक्टिव्हिटीज) चित्रपटाची कार्यक्षमता बदलणार नाहीत, परंतु ते त्याच्या मूल्यावर परिणाम करू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"C would probably conclude that the licence provides a right to use its IP and, therefore, is transferred at a point in time.","translation":"C बहुधा असा निष्कर्ष काढेल की परवाना त्याच्या IP (बौद्धिक मालमत्ता) वापरण्याचा अधिकार देतो आणि म्हणूनच, तो एका विशिष्ट वेळी हस्तांतरित केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There is no expectation that C will undertake activities to change the form or functionality of the film.","translation":"अशी कोणतीही अपेक्षा नाही की C चित्रपटाचे स्वरूप किंवा कार्यक्षमता बदलण्यासाठी क्रियाकलाप करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Because the IP has significant stand-alone functionality, C’s marketing activities do not significantly affect D’s ability to obtain benefit from the film, nor do they affect the IP available to D.","translation":"IP मध्ये महत्त्वपूर्ण स्वतंत्र कार्यक्षमता असल्यामुळे, C चे विपणन (मार्केटिंग) क्रियाकलाप D ला चित्रपटातून लाभ मिळवण्याच्या क्षमतेवर महत्त्वपूर्ण परिणाम करत नाहीत, तसेच ते D साठी उपलब्ध असलेल्या IP वरही परिणाम करत नाहीत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Sports Team D enters into a three-year agreement to license its team name and logo to Apparel Maker M.","translation":"स्पोर्ट्स टीम D, ॲपॅरल मेकर M ला तिचे टीमचे नाव आणि लोगो (चिन्ह) परवाना देण्यासाठी तीन वर्षांचा करार करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The licence permits M to use the team name and logo on its products, including display products, and in its advertising or marketing materials.","translation":"हा परवाना M ला तिच्या उत्पादनांवर, ज्यात प्रदर्शनातील उत्पादने (डिस्प्ले प्रॉडक्ट्स) आणि तिच्या जाहिरात किंवा विपणन साहित्यात टीमचे नाव आणि लोगो वापरण्याची परवानगी देतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"M reasonably expects D to continue to undertake activities that support and maintain the value of the team name and logo by continuing to play games and field a competitive team throughout the licence period.","translation":"M वाजवीपणे अपेक्षा करते की D परवाना कालावधीत खेळणे सुरू ठेवून आणि एक स्पर्धात्मक टीम तयार करून टीमचे नाव आणि लोगोचे मूल्य टिकवून ठेवण्यासाठी आणि समर्थन देण्यासाठी क्रियाकलाप करत राहील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The operator has access to operate the infrastructure to provide the public service.","translation":"ऑपरेटरला सार्वजनिक सेवा देण्यासाठी पायाभूत सुविधा चालवण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The operator shall recognize and measure revenue in accordance with Ind AS 115.","translation":"ऑपरेटर इंड एएस 115 नुसार महसूल ओळखेल आणि मोजेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The operator constructs or upgrades infrastructure used to provide a public service.","translation":"ऑपरेटर सार्वजनिक सेवा देण्यासाठी वापरल्या जाणाऱ्या पायाभूत सुविधांचे बांधकाम करतो किंवा श्रेणीवर्धन करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the operator performs more than one service under a single contract, consideration shall be allocated.","translation":"एकाच कराराअंतर्गत ऑपरेटर एकापेक्षा जास्त सेवा देत असेल, तर विचार केला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The nature of the consideration determines its subsequent accounting treatment.","translation":"विचाराचे स्वरूप त्याच्या पुढील लेखापरीक्षणाचे स्वरूप ठरवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The operator shall account for revenue and costs relating to construction or upgrade services.","translation":"ऑपरेटर बांधकाम किंवा श्रेणीसुधार सेवांशी संबंधित महसूल आणि खर्चाचा हिशेब देईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The operator shall account for revenue and costs relating to operation services in accordance with Ind AS 115.","translation":"ऑपरेटर इंड एएस 115 नुसार ऑपरेशन सेवांशी संबंधित महसूल आणि खर्चाचा हिशेब देईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The consideration may be rights to a financial asset or an intangible asset.","translation":"विचारामध्ये आर्थिक मालमत्तेचे किंवा अमूर्त मालमत्तेचे अधिकार असू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The operator shall recognize a financial asset to the extent that it has an unconditional contractual right to receive cash.","translation":"ऑपरेटर आर्थिक मालमत्तेची नोंद करेल, ज्या प्रमाणात त्याला रोख रक्कम मिळवण्याचा बिनशर्त करार अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The operator shall recognize an intangible asset to the extent that it receives a right to charge users.","translation":"ऑपरेटर अमूर्त मालमत्तेची नोंद करेल, ज्या प्रमाणात त्याला वापरकर्त्यांकडून शुल्क आकारण्याचा अधिकार मिळतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If the operator is paid for the construction services partly by a financial asset and partly by an intangible asset, it is necessary to account separately.","translation":"जर ऑपरेटरला बांधकाम सेवांसाठी अंशतः आर्थिक मालमत्तेद्वारे आणि अंशतः अमूर्त मालमत्तेद्वारे पैसे दिले जातात, तर स्वतंत्रपणे हिशेब करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The operator may have contractual obligations to maintain or restore infrastructure.","translation":"ऑपरेटरला पायाभूत सुविधांची देखभाल किंवा पुनर्संचयित करण्यासाठी करारात्मक दायित्वे असू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Borrowing costs attributable to the arrangement shall be recognized as an expense.","translation":"या व्यवस्थेशी संबंधित कर्ज खर्च खर्चाच्या रूपात ओळखले जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For recognition of financial asset, Ind AS 32, Ind AS 107 and Ind AS 109 shall be applied.","translation":"आर्थिक मालमत्तेच्या ओळखीसाठी, इंड एएस 32, इंड एएस 107 आणि इंड एएस 109 लागू केले जातील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The amount due from the grantor is accounted at amortised cost, fair value through other comprehensive income, or fair value through profit or loss.","translation":"अनुदानकर्त्याकडून देय असलेली रक्कम अमोरटाईज्ड खर्च, इतर सर्वसमावेशक उत्पन्नातून योग्य मूल्य किंवा नफा किंवा तोट्यातून योग्य मूल्यावर मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Infrastructure items to which the operator is given access are not recognized as property, plant and equipment.","translation":"ज्या पायाभूत सुविधांमध्ये ऑपरेटरला प्रवेश दिला जातो, त्यांना मालमत्ता, संयंत्र आणि उपकरणे म्हणून मान्यता दिली जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The grantor may also provide other items to the operator that the operator can keep or deal with as it wishes.","translation":"अनुदानकर्ता ऑपरेटरला इतर वस्तू देखील देऊ शकतो ज्या ऑपरेटर त्याच्या इच्छेनुसार ठेवू शकतो किंवा वापरू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An operator and a grantor shall disclose the following in each period: a description of the arrangement.","translation":"ऑपरेटर आणि अनुदानकर्ता प्रत्येक कालावधीत खालील गोष्टी उघड करतील: व्यवस्थेचे वर्णन.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company has commenced the construction of the project in the current year.","translation":"कंपनीने चालू वर्षात प्रकल्पाचे बांधकाम सुरू केले आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The operator has a contractual right to charge users of the public services.","translation":"ऑपरेटरला सार्वजनिक सेवा वापरकर्त्यांकडून शुल्क आकारण्याचा करार अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's revenue recognition policy follows Ind AS 115.","translation":"कंपनीची महसूल मान्यता धोरण इंड एएस ११५ चे अनुसरण करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Non-cash consideration should be measured at fair value.","translation":"बिगर-रोख विचार मूल्याचे उचित मूल्य मोजले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard excludes non-monetary exchanges between entities in the same line of business.","translation":"हे मानक एकाच व्यवसायाच्या ओळीतील संस्थांमधील बिगर-चलनी देवाणघेवाण वगळते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The transaction price is the amount the entity expects to be entitled to.","translation":"व्यवहार मूल्य म्हणजे संस्थेला हक्क मिळण्याची अपेक्षा असलेली रक्कम.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Revenue recognition depends on the terms of the contract.","translation":"महसूल मान्यता कराराच्या अटींवर अवलंबून असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company will recognize revenue for the talktime sold.","translation":"कंपनी विकल्या गेलेल्या टॉकटाइमसाठी महसूल ओळखेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Costs to procure air conditioners are significant.","translation":"एअर कंडीशनर खरेदी करण्याचा खर्च महत्त्वपूर्ण आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity adjusts its measure of progress.","translation":"संस्था तिच्या प्रगतीचे मोजमाप समायोजित करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The performance is 20 percent complete.","translation":"काम २० टक्के पूर्ण झाले आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The contract must meet specific criteria for revenue recognition.","translation":"महसूल मान्यतेसाठी कराराने विशिष्ट निकष पूर्ण करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Collectibility of consideration must be probable.","translation":"विचाराची वसुली संभाव्य असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity may offer a price concession.","translation":"संस्था किंमत सवलत देऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The financing arrangement is provided on a non-recourse basis.","translation":"वित्तपुरवठा व्यवस्था नॉन-रिकोर्स आधारावर प्रदान केली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The deposit is accounted for as a deposit liability.","translation":"ठेवीचा हिशेब ठेवीची देयता म्हणून केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The transaction price is variable.","translation":"व्यवहार मूल्य बदलणा���े आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Entity J estimates total sales volume.","translation":"संस्था J एकूण विक्रीचे प्रमाण मोजते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Revenue is recognized at a selling price of ₹90 per container.","translation":"महसूल प्रति कंटेनर ₹90 च्या विक्री दराने ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entity K records sales to the retailer.","translation":"संस्था K किरकोळ विक्रेत्यांना विक्री नोंदवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The difference is recorded as a liability.","translation":"फरक देयता म्हणून नोंदवला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard covers accounting for agricultural activity.","translation":"हे मानक कृषी क्रियाकलापांसाठी लेखांकनावर आधारित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company measures biological assets at fair value less costs to sell.","translation":"कंपनी जैविक मालमत्तेचे मूल्यांकन विक्री खर्चातून वजा करून योग्य मूल्यावर करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Agricultural produce is measured at the point of harvest at its fair value less costs to sell.","translation":"शेतीमाल काढणीच्या वेळी त्याच्या विक्री खर्चातून वजा करून योग्य मूल्यावर मोजला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of a biological asset can change due to both physical changes and price changes.","translation":"एका जैविक मालमत्तेचे योग्य मूल्य भौतिक बदल आणि किंमतीतील बदलांमुळे बदलू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entities often enter into contracts to sell their biological assets at a future date.","translation":"संस्था अनेकदा भविष्यात त्यांच्या जैविक मालमत्ता विकण्यासाठी करार करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cost may sometimes approximate fair value, particularly when little biological transformation has taken place.","translation":"खर्च कधीकधी योग्य मूल्याच्या जवळपास असू शकतो, विशेषत: जेव्हा फारसा जैविक बदल झाला नसेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Biological assets are often physically attached to land.","translation":"जैविक मालमत्ता अनेकदा जमिनीला जोडलेली असतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity may use information regarding the combined assets to measure the fair value of the biological assets.","translation":"एका संस्थेला जैविक मालमत्तेचे योग्य मूल्य मोजण्यासाठी एकत्रित मालमत्तेची माहिती वापरता येते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity controls the asset as a result of past events.","translation":"भूतकाळातील घटनांच्या परिणामी संस्थेचे मालमत्तेवर नियंत्रण असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It is probable that future economic benefits associated with the asset will flow to the entity.","translation":"अशी शक्यता आहे की मालमत्तेशी संबंधित भविष्यातील आर्थिक फायदे संस्थेकडे येतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value or cost of the asset can be measured reliably.","translation":"मालमत्तेचे योग्य मूल्य किंवा खर्च विश्वसनीयपणे मोजला जाऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A farmer owned a dairy herd of three years old cattle.","translation":"एका शेतकऱ्याकडे तीन वर्षांच्या जनावरांचा गोठा होता.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Calculate the measurement of group of cattle stating price and physical change separately.","translation":"गुरांची किंमत आणि भौतिक बदल विचारात घेऊन त्यांचे मापन वेगळे काढा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value less cost to sell of sheep’s on the date of purchase would be ₹4,90,000.","translation":"खरेदीच्या दिवशी मेंढ्यांचे विक्री खर्च वजा करता योग्य मूल्य ₹4,90,000 असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A gain or loss arising on initial recognition of a Biological Asset shall be included in Profit or Loss.","translation":"जैविक मालमत्तेच्या सुरुवातीच्या मान्यतेवर होणारा नफा किंवा तोटा नफा किंवा तोटा मध्ये समाविष्ट केला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A loss may arise on initial recognition of a biological asset, because cost to sell are deducted.","translation":"एका जैविक मालमत्तेच्या सुरुवातीच्या मान्यतेवर तोटा येऊ शकतो, कारण विक्रीचा खर्च वजा केला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"During the reporting period, an entity is having a cow which has given birth to a calf.","translation":"अहवाल देण्याच्या कालावधीत, एका संस्थेकडे एक गाय आहे जिने एका वासराला जन्म दिला आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An unconditional government grant related to a biological asset shall be recognised in profit or loss.","translation":"एका जैविक मालमत्तेशी संबंधित विनाअट सरकारी अनुदान नफा किंवा तोटा मध्ये ओळखले जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If a government grant is conditional, an entity shall recognise the government grant in profit or loss when the conditions are met.","translation":"जर सरकारी अनुदान सशर्त असेल, तर संस्थेने सरकारी अनुदान नफा किंवा तोटा मध्ये तेव्हा ओळखावे जेव्हा अटी पूर्ण होतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The government offers a grant under the condition that the land is being cultivated for 5 years.","translation":"सरकारने या अटीवर अनुदान दिले आहे की जमीन 5 वर्षांसाठी लागवडीखाली असावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Agro Foods Ltd. runs a poultry farm business.","translation":"ॲग्रो फूड्स लिमिटेड कुक्कुटपालन फार्मचा व्यवसाय चालवते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company's brood stock of shrimp has a maximum useful life of six months.","translation":"कंपनीच्या कोळंबीच्या पिलांचे जास्तीत जास्त उपयुक्त आयुष्य सहा महिने असते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Valuation of the brood stock is difficult due to the lack of an active market.","translation":"सक्रिय बाजाराअभावी पिलांच्या साठ्याचे मूल्यांकन करणे कठीण आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Mortality rates and production uncertainties make discounted cash flow valuation unreliable.","translation":"मृत्यूचे प्रमाण आणि उत्पादनातील अनिश्चितता यामुळे सवलतीच्या रोख प्रवाहाचे मूल्यांकन अविश्वसनीय होते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Brood stock and shrimp seed are measured at cost, less depreciation and impairment losses.","translation":"पिलांचा साठा आणि कोळंबीचे बीज हे खर्च, घसारा आणि घट यानुसार मोजले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company recognizes other biological assets at fair value or cost.","translation":"कंपनी इतर जैविक मालमत्ता योग्य मूल्य किंवा खर्चावर ओळखते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Expenditure on biological assets is measured at fair value less costs to sell.","translation":"जैविक मालमत्तेवरील खर्च विक्री खर्चापेक्षा कमी योग्य मूल्यावर मोजला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Changes in fair value less costs to sell are included in the profit and loss statement.","translation":"विक्री खर्चापेक्षा कमी योग्य मूल्यातील बदल नफा आणि तोटा विवरणामध्ये समाविष्ट केले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Management estimates fair value based on available evidence.","translation":"व्यवस्थापन उपलब्ध पुराव्यांवर आधारित योग्य मूल्याचा अंदाज लावते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Survival rate and market changes can affect the realization of biological assets.","translation":"जगण्याचा दर आणि बाजारातील बदल जैविक मालमत्तेच्या प्राप्तीवर परिणाम करू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Fair value is based on observable market prices adjusted for selling costs.","translation":"योग्य मूल्य विक्री खर्चासाठी समायोजित केलेल्या निरीक्षणक्षम बाजारभावावर आधारित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company purchased cattle at an auction.","translation":"कंपनीने लिलावात गुरे खरेदी केली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Transportation costs were incurred to bring the cattle to the farm.","translation":"गुरांना फार्मवर आणण्यासाठी वाहतूक खर्च आला.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The company would incur similar transportation costs if it were to sell the cattle.","translation":"कंपनीला गुरे विकल्यास असाच वाहतूक खर्च येईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An auctioneer's fee is charged on the sales price.","translation":"लिलाव करणारा विक्री किमतीवर शुल्क आकारतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"XY Ltd. is a farming entity that milks cows daily.","translation":"XY लिमिटेड ही एक शेती संस्था आहे जी दररोज गायीचे दूध काढते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Milk is sold to retail distributors weekly.","translation":"दूध आठवड्यातून किरकोळ विक्रेत्यांना विकले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Some cows died during the year.","translation":"वर्षाच्या दरम्यान काही गायी मरण पावल्या.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"New cows were purchased as replacements.","translation":"नवीन गायी खरेदी करून त्यांची जागा भरून काढली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Selling costs are incurred per litre of milk.","translation":"दुधाच्या प्रति लिटरमागे विक्री खर्च येतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The fair value of a dairy cow varies with age.","translation":"दुभत्या गाईचे योग्य मूल्य वयानुसार बदलते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"या कंपनीची आर्थिक कामगिरी या तिमाहीत लक्षणीयरीत्या सुधारली.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"Government grants are crucial for the development of infrastructure projects.","translation":"सरकारी अनुदान पायाभूत सुविधा प्रकल्पांच्या विकासासाठी महत्त्वपूर्ण आहेत.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"According to Ind AS 20, government grants related to assets should be presented in the balance sheet as deferred income.","translation":"इंड एएस २० नुसार, मालमत्तेसंबंधित सरकारी अनुदान ताळेबंदातील पुढे ढकललेले उत्पन्न म्हणून दर्शवले जावे.","target_lang":"mr","domain":"business","complexity":"complex"}
+{"en":"The auditor reviewed the financial statements to ensure compliance with accounting standards.","translation":"लेखापरीक्षकाने लेखा मानकांचे पालन सुनिश्चित करण्यासाठी वित्तीय विवरणपत्रांचे पुनरावलोकन केले.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The company is considering a share-based payment plan for its employees.","translation":"कंपनी तिच्या कर्मचाऱ्यांसाठी समभाग-आधारित वेतन योजना विचारात घेत आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The new regulations will impact the way businesses report their earnings.","translation":"नवीन नियम कंपन्यांनी त्यांची कमाई (उत्पन्न) कशा प्रकारे दर्शवावी यावर परिणाम करतील.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The economic outlook remains uncertain due to global events.","translation":"जागतिक घटनांमुळे आर्थिक दृष्टीकोन अजूनही अनिश्चित आहे.","target_lang":"mr","domain":"news","complexity":"moderate"}
+{"en":"The factory's production capacity has increased after the recent upgrades.","translation":"अलीकडील सुधारणांनंतर कारखान्याची उत्पादन क्षमता वाढली आहे.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The company's stock price fluctuated throughout the trading day.","translation":"कंपनीच्या शेअरची किंमत दिवसभर चढ-उतार झाली.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The government announced a new subsidy program for small businesses.","translation":"सरकारने लहान व्यवसायांसाठी नवीन अनुदान (सबसिडी) कार्यक्रमाची घोषणा केली.","target_lang":"mr","domain":"news","complexity":"simple"}
+{"en":"The company's financial statements were prepared in accordance with generally accepted accounting principles.","translation":"कंपनीची आर्थिक विवरणे सर्वसामान्यपणे मान्य असलेल्या लेखा तत्त्वांनुसार तयार करण्यात आली.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The impact of the new tax laws on the company's profitability is still being assessed.","translation":"नवीन कर कायद्याचा कंपनीच्या नफ्यावर होणारा परिणाम अजूनही तपासला जात आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The company is exploring options for raising capital through debt and equity.","translation":"कंपनी कर्ज आणि इक्विटी (भाग भांडवल) द्वारे भांडवल उभारण्याचे पर्याय शोधत आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The company's board of directors approved the annual budget.","translation":"कंपनीच्या संचालक मंडळाने वार्षिक अर्थसंकल्पाला मान्यता दिली.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The company's revenue increased significantly due to strong sales.","translation":"मजबूत विक्रीमुळे कंपनीच्या महसुलात लक्षणीय वाढ झाली.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The company is committed to sustainable business practices.","translation":"कंपनी टिकाऊ व्यवसाय पद्धतींसाठी वचनबद्ध आहे.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The company's financial health is crucial for its long-term success.","translation":"कंपनीचे दीर्घकालीन यश तिच्या आर्थिक आरोग्यावर अवलंबून असते.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The company's management team is working to improve operational efficiency.","translation":"कंपनीचे व्यवस्थापन कार्यक्षमतेत सुधारणा करण्यासाठी काम करत आहे.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The company's investment in research and development is expected to yield positive results.","translation":"संशोधन आणि विकासातील कंपनीची गुंतवणूक सकारात्मक परिणाम देईल अशी अपेक्षा आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The company's strategic plan includes expansion into new markets.","translation":"कंपनीच्या रणनीतिक योजनेत नवीन बाजारपेठेत विस्तार करण्याचा समावेश आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"The entire grant should be recognised immediately in the statement of profit and loss.","translation":"संपूर्ण अनुदान त्वरित नफा आणि तोटा खात्यात मान्यताप्राप्त केले जावे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Government gives a grant of ` 10,00,000 for research and development of H1N1 vaccine.","translation":"सरकार ए फार्मास्युटिकल्स लिमिटेडला H1N1 लसीच्या संशोधन आणि विकासासाठी 10,00,000 रुपयांचे अनुदान देते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The entity has to ensure by developing a manufacturing process over a period of 2 years that the costs come down by at least 40%.","translation":"संस्थेने 2 वर्षांच्या कालावधीत उत्पादन प्रक्रिया विकसित करून हे सुनिश्चित करणे आवश्यक आहे की खर्च कमीतकमी 40% नी कमी होतील.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The entire grant should be recognised immediately as deferred income and charged to profit or loss over a period of two years.","translation":"संपूर्ण अनुदान त्वरित पुढे ढकललेल्या उत्पन्नाच्या रूपात मान्यताप्राप्त केले जावे आणि दोन वर्षांच्या कालावधीत नफा किंवा तोट्यात जमा केले जावे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A village of artisans in a district got devastated because of an earthquake.","translation":"एका जिल्ह्यातील कारागिरांचे गाव भूकंपामुळे उद्ध्वस्त झाले.","target_lang":"mr","domain":"news","complexity":"simple"}
+{"en":"The government gave a grant of ` 10,00,000 to A Limited so that 100 artisans are rehabilitated over a period of 3 years.","translation":"सरकारने ए लिमिटेडला 10,00,000 रुपयांचे अनुदान दिले, जेणेकरून 100 कारागिरांचे 3 वर्षांच्या कालावधीत पुनर्वसन केले जाईल.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A Limited will recognise ` 10,00,000 as government grant and set it up as a deferred income.","translation":"ए लिमिटेड 10,00,000 रुपयांना सरकारी अनुदान म्हणून मान्यता देईल आणि ते पुढे ढकललेले उत्पन्न म्हणून स्थापित करेल.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Once a government grant is recognised, any related contingent liability or contingent asset is treated in accordance with Ind AS 37.","translation":"एकदा सरकारी अनुदानाची मान्यता मिळाल्यानंतर, कोणतीही संबंधित संभाव्य दायित्व किंवा संभाव्य मालमत्ता इंड एएस 37 नुसार मानली जाते.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The manner in which a grant is received does not affect the accounting method to be adopted in regard to the grant.","translation":"अनुदान कोणत्या पद्धतीने प्राप्त होते, याचा अनुदानासंदर्भात स्वीकारल्या जाणाऱ्या लेखांकन पद्धतीवर परिणाम होत नाही.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A forgivable loan from government is treated as a government grant when there is reasonable assurance that the entity will meet the terms for forgiveness of the loan.","translation":"जेव्हा वाजवी खात्री असते की संस्था कर्जाच्या माफीच्या अटी पूर्ण करेल, तेव्हा सरकारकडून घेतलेले माफ करण्यायोग्य कर्ज सरकारी अनुदान म्हणून मानले जाते.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The benefit of a government loan at a below-market rate of interest is treated as a government grant.","translation":"बाजारभावापेक्षा कमी दराने सरकारी कर्जाचा फायदा सरकारी अनुदान म्हणून मानला जातो.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The loan should be recognised and measured in accordance with Ind AS 109, Financial Instruments.","translation":"कर्जाची मान्यता आणि मोजमाप इंड एएस 109, वित्तीय साधने (Financial Instruments) नुसार केले जावे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The benefit of the below-market rate of interest should be measured as the difference between the initial carrying value of the loan and the proceeds received.","translation":"बाजारभावापेक्षा कमी व्याज दराचा फायदा कर्जाच्या सुरुवातीच्या वहन मूल्यामध्ये आणि मिळालेल्या रकमेतील फरकाने मोजला जावा.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"A Limited received from the government a loan of ` 50,00,000 @ 5% payable after 5 years in a bullet payment.","translation":"ए लिमिटेडला सरकारकडून 50,00,000 रुपयांचे कर्ज 5% दराने मिळाले, जे 5 वर्षांनंतर एकत्रित परतफेडीमध्ये देय आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Calculate the amount of government grant and pass necessary journal entry.","translation":"सरकारी अनुदानाची रक्कम मोजा आणि आवश्यक जर्नल एंट्री पास करा.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The fair value of the loan is calculated at ` 37,38,328.","translation":"कर्जाचे योग्य मूल्य 37,38,328 रुपये आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"A Limited will recognise ` 12,61,672 as the government grant and will make the following entry on receipt of loan.","translation":"ए लिमिटेड 12,61,672 रुपयांना सरकारी अनुदान म्हणून मान्यता देईल आणि कर्ज मिळाल्यावर खालील नोंद करेल.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Government grants should be recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs.","translation":"सरकारी अनुदान नफा किंवा तोट्यात पद्धतशीरपणे त्या कालावधीत मान्यताप्राप्त केले जावे ज्यामध्ये संस्था संबंधित खर्चांना खर्च म्हणून मान्यता देते.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"Assuming (a), the loan is an immediate relief measure to rescue the enterprise - ` 12,61,672 will be recognised in profit or loss immediately.","translation":"(अ) असे गृहीत धरून, कर्ज हे संस्थेला वाचवण्यासाठी तातडीचे उपाय आहे - 12,61,672 रुपये त्वरित नफा किंवा तोट्यात मान्यताप्राप्त केले जातील.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"Grants related to non-depreciable assets may also require the fulfilment of certain obligations.","translation":"घसारा नसलेल्या मालमत्तेसंबंधित अनुदानांना देखील काही विशिष्ट जबाबदाऱ्या पूर्ण कराव्या लागतील.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A share option with an exercise price of ₹15, on a share with a fair value of ₹20, has an intrinsic value of ₹5.","translation":"₹15 च्या किंमतीच्या, ₹20 योग्य मूल्याच्या शेअरमधील शेअर पर्यायाचे आंतरिक मूल्य ₹5 आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Market condition: A condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price of the entity’s equity instruments.","translation":"बाजारपेठेची अट: एक अट ज्यावर इक्विटी इन्स्ट्रुमेंटची किंमत, निहितता किंवा अंमलबजावणीची क्षमता अवलंबून असते, जी संस्थेच्या इक्विटी इन्स्ट्रुमेंट्सच्या बाजारभावाशी संबंधित आहे.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The measurement date is the date at which the fair value of the equity instruments granted is measured.","translation":"मापन तारीख म्हणजे ज्या तारखेला प्रदान केलेल्या इक्विटी साधनांचे योग्य मूल्य मोजले जाते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"For transactions with employees, the measurement date is the grant date.","translation":"कर्मचाऱ्यांशी झालेल्या व्यवहारांसाठी, मापनाची तारीख म्हणजे प्रदान (grant) ची तारीख.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"A vesting condition requires the counterparty to complete a specified period of service.","translation":"एक निहित अट (vesting condition) प्रतिपक्षाला (counterparty) एक निश्चित सेवेचा कालावधी पूर्ण करणे आवश्यक करते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A performance target might relate either to the performance of the entity as a whole or to some part of the entity.","translation":"कार्यक्षमतेचे लक्ष्य एकतर संपूर्ण संस्थेच्या कार्यक्षमतेशी किंवा संस्थेच्या काही भागाशी संबंधित असू शकते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Reload feature: A feature that provides for an automatic grant of additional share options.","translation":"रीलोड वैशिष्ट्य: एक वैशिष्ट्य जे अतिरिक्त शेअर पर्यायांचे स्वयंचलित अनुदान प्रदान करते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A new share option granted when a share is used to satisfy the exercise price of a previous share option is called reload option.","translation":"जेव्हा एखादा शेअर मागील शेअर पर्यायाच्या वापराची किंमत पूर्ण करण्यासाठी वापरला जातो, तेव्हा प्रदान केलेल्या नवीन शेअर पर्यायाला रीलोड पर्याय म्हणतात.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"A service condition requires the counterparty to complete a specified period of service.","translation":"सेवा अट प्र���िपक्षाला (counterparty) एक निश्चित सेवेचा कालावधी पूर्ण करणे आवश्यक करते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A share option gives the holder the right, but not the obligation, to subscribe to the entity’s shares.","translation":"एका शेअर पर्यायामुळे धारकाला संस्थेचे शेअर्स खरेदी करण्याचा अधिकार मिळतो, पण ती जबाबदारी नसते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"To vest means to become an entitlement.","translation":"अधिकार मिळवणे म्हणजे हक्कदार होणे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"A vesting condition determines whether the entity receives the services.","translation":"एक निहित अट (vesting condition) निर्धारित करते की संस्थेला सेवा मिळतात की नाही.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The vesting period is the period during which all the specified vesting conditions are to be satisfied.","translation":"निहित कालावधी (vesting period) म्हणजे असा कालावधी ज्या दरम्यान सर्व निर्दिष्ट निहित अटी पूर्ण करायच्या असतात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"It is an agreement between the entity and another party that entitles the other party to receive cash or equity instruments.","translation":"हा संस्था आणि इतर पक्षांमधील एक करार आहे, जो दुसऱ्या पक्षाला रोख किंवा इक्विटी साधने मिळवण्याचा अधिकार देतो.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Share-based payment should be formed with an agreement between an entity & a party.","translation":"शेअर-आधारित पेमेंट (share-based payment) संस्थेमध्ये आणि एका पार्टीमध्ये झालेल्या करारानुसार तयार केले जावे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The standard will be attracted when there will be a binding arrangement.","translation":"जेव्हा एक बंधनकारक व्यवस्था असेल, तेव्हा हे मानक लागू होईल.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Share-based payments should be made for goods/ services.","translation":"शेअर-आधारित पेमेंट वस्तू/सेवासाठी केले जावे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"An entity issuing its own shares to a charity without any consideration will be covered under Ind AS 102.","translation":"कोणत्याही मोबदल्याशिवाय धर्मादाय संस्थेला स्वतःचे शेअर्स जारी करणे, इंड एएस 102 अंतर्गत समाविष्ट केले जाईल.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"A transaction with an employee in his/her capacity as a holder of equity instruments of the entity is not a share-based payment transaction.","translation":"कर्मचाऱ्यासोबतचा व्यवहार, जो संस्थेच्या इक्विटी साधनांच्या धारकाची भूमिका बजावतो, तो शेअर-आधारित पेमेंट व्यवहार नाही.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"Vesting conditions means the criteria which is to be fulfilled in order to get such Shared based payment.","translation":"निहित अटी म्हणजे असे निकष जे सामायिक आधारित पेमेंट मिळवण्यासाठी पूर्ण करणे आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company issued 10,000 Share Appreciation Rights (SARs) to its employees.","translation":"कंपनीने तिच्या कर्मचाऱ्यांसाठी 10,000 शेअर एप्रिसिएशन राइट्स (SARs) जारी केले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The SARs will be settled in cash.","translation":"SARs रोख स्वरूपात सेट�� केले जातील.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The fair value of a SAR is estimated at ₹95.","translation":"एका SAR ची वाजवी किंमत ₹95 असल्याचा अंदाज आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Employees can exercise the option anytime up to March 31, 20X3.","translation":"कर्मचारी 31 मार्च 20X3 पर्यंत कधीही या पर्यायाचा वापर करू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At the end of the first year, it is expected that 95% of employees will exercise the option.","translation":"पहिल्या वर्षाच्या शेवटी, 95% कर्मचारी या पर्यायाचा वापर करतील अशी अपेक्षा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The journal entries need to be passed to reflect the transactions.","translation":"व्यवहार दर्शवण्यासाठी जर्नल नोंदी पास करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Employee benefits expenses were debited to the profit and loss account.","translation":"कर्मचारी लाभ खर्च नफा आणि तोटा खात्यात जमा करण्यात आला.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The share-based payment liability was credited.","translation":"शेअर-आधारित पेमेंट दायित्व जमा करण्यात आले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the SAR was re-measured at the end of each period.","translation":"प्रत्येक कालावधीच्या शेवटी SAR ची वाजवी किंमत पुन्हा मोजली गेली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The liability was transferred to cash upon settlement.","translation":"नि settlement सेटलमेंट झाल्यावर दायित्व रोख रकमेमध्ये हस्तांतरित केले गेले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Share-based payment transactions with cash alternatives require specific accounting treatment.","translation":"रोख पर्यायांसह शेअर-आधारित पेमेंट व्यवहारांसाठी विशिष्ट लेखापरीक्षण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity must account for the transaction as a cash-settled share-based payment if a liability exists.","translation":"दायित्व असल्यास, संस्थेने व्यवहाराचा हिशेब रोख-settled शेअर-आधारित पेमेंट म्हणून करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If the counterparty has a choice of settlement, it is treated as a compound instrument.","translation":"जर प्रतिपक्षाला सेटलमेंट निवडण्याचा पर्याय असेल, तर ते एक संयुक्त साधन म्हणून मानले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The fair value of the equity component is calculated separately.","translation":"इक्विटी घटकाची वाजवी किंमत स्वतंत्रपणे मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity recognizes the goods or services acquired and a liability to pay.","translation":"संस्था प्राप्त वस्तू किंवा सेवा आणि देयकाचे दायित्व ओळखते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"At settlement, the entity remeasures the liability to its fair value.","translation":"सेटलमेंटच्या वेळी, संस्था तिच्या वाजवी मूल्यावर दायित्व पुन्हा मोजते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If the entity issues equity instruments, the liability is transferred to equity.","translation":"जर संस्थेने इक्विटी साधने जारी केली, तर दायित्व इक्विटीमध्ये हस्तांतरित केले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity's choice of settlement method determines the accounting treatment.","translation":"सेटलमेंटची पद्धत निवडण्याचा संस्थेचा निर्णय लेखापरीक्षणावर परिणाम करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Past practices and stated policies influence the decision.","translation":"माजी पद्धती आणि घोषित धोरणे निर्णयावर प्रभाव टाकतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity recognizes an additional expense for the excess value given at settlement.","translation":"सेटलमेंटच्या वेळी दिलेल्या अतिरिक्त मूल्यासाठी संस्था अतिरिक्त खर्च ओळखते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company issued 2,000 options per director.","translation":"कंपनीने प्रत्येक संचालकाला 2,000 पर्याय जारी केले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Refer to working notes 1 and 2 for details.","translation":"अधिक माहितीसाठी, कार्यशील नोंदी 1 आणि 2 पहा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The amount to be deducted from equity is calculated.","translation":"इक्विटीमधून वजा करायची रक्कम मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the option at the date of cancellation was 90.","translation":"रद्द करण्याच्या तारखेला पर्यायाची वाजवी किंमत 90 होती.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Total cancellation compensation amounted to 17,10,000.","translation":"एकूण रद्द करण्याची भरपाई 17,10,000 होती.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The balance was transferred to Profit and Loss.","translation":" शिल्लक नफा आणि तोट्यात हस्तांतरित केली गेली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Fair value calculation is crucial for share-based payment plans.","translation":"शेअर-आधारित पेमेंट योजनांसाठी वाजवी मूल्याची गणना करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard specifies minimum inputs for fair value calculation.","translation":"मानक वाजवी मूल्याच्या गणनेसाठी किमान इनपुट निर्दिष्ट करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Expected volatility is a key factor in option pricing models.","translation":"अपेक्षित अस्थिरता पर्याय मूल्य मॉडेलमध्ये एक महत्त्वपूर्ण घटक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Dividends expected on the shares should be considered.","translation":"शेअर्सवर अपेक्षित लाभांशाचा विचार केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The risk-free interest rate is also an important input.","translation":"जोखीम-मुक्त व्याज दर देखील एक महत्त्वाचा इनपुट आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Binomial model is generally used in such situations.","translation":"अशा परिस्थितीत सामान्यतः द्विपद मॉडेल वापरले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity receiving the services shall measure the goods or services.","translation":"सेवा प्राप्त करणारी संस्था वस्तू किंवा सेवा मोजेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The parent company may grant shares to subsidiary employees.","translation":"मूल कंपनी उपकंपनीच्या कर्मचाऱ्याना शेअर्स देऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The subsidiary will account for this as a cash-settled plan.","translation":"उपकंपनी याला रोख-निपटाऱ्याची योजना म्हणून विचारात घेईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The journal entries must be passed to reflect the arrangement.","translation":"व्यवस्था दर्शविण्यासाठी जर्नल नोंदी पास करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Remuneration expense is debited to profit and loss.","translation":"वेतन खर्च नफा आणि तोट्यात जमा केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The subsidiary recognizes a contribution from the parent.","translation":"उपकंपनी मूळ कंपनीकडून योगदान ओळखते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The standard requires disclosure of the type of agreement.","translation":"मानक कराराच्या प्रकाराचे प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The impact on the Statement of Profit and Loss must be disclosed.","translation":"नफा आणि तोटा खात्यावरील परिणाम उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity cannot reverse the expense recognised, even if the director goes to work for a competitor.","translation":"संचालक प्रतिस्पर्धकासाठी काम करायला गेला तरी, संस्थेला मान्यता दिलेला खर्च कमी करता येणार नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A grant of equity instruments might be conditional upon satisfying specified vesting conditions.","translation":"इक्विटी साधनांचे अनुदान विशिष्ट निहित अटी पूर्ण करण्यावर अवलंबून असू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For example, a grant of shares or share options to an employee is typically conditional on the employee remaining in the entity’s employment for a specified period of time.","translation":"उदाहरणार्थ, कर्मचाऱ्याला शेअर्स किंवा शेअर पर्यायांचे अनुदान सामान्यतः विशिष्ट कालावधीसाठी संस्थेमध्ये कर्मचाऱ्याने टिकून राहण्यावर अवलंबून असते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"There might be performance conditions that must be satisfied, such as the entity achieving a specified growth in profit or a specified increase in the entity’s share price.","translation":"नफ्यात निर्दिष्ट वाढ किंवा संस्थेच्या शेअरच्या किमतीत निर्दिष्ट वाढ यासारख्या कामगिरीच्या अटी पूर्ण करणे आवश्यक असू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the shares or share options at the measurement date.","translation":"बाजारपेठेतील अटी वगळता, निहित अटी मोजणीच्या तारखेला शेअर्स किंवा शेअर पर्यायांचे योग्य मूल्य मोजताना विचारात घेतल्या जाणार नाहीत.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Instead, vesting conditions shall be taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount.","translation":"त्याऐवजी, व्यवहाराच्या रकमेच्या मोजणीमध्ये समाविष्ट असलेल्या इक्विटी साधनांची संख्या समायोजित करून निहित अटी विचारात घेतल्या जातील.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Hence, on a cumulative basis, no amount is recognised for goods or services received if the equity instruments granted do not vest because of failure to satisfy a vesting condition.","translation":"म्हणून, एकत्रित आधारावर, जर दिलेली इक्विटी साधने निहित स्थितीत नसेल, निहित अट पूर्ण करण्यात अयशस्वी झाल्यास, प्राप्त झालेल्या वस्तू किंवा सेवांसाठी कोणतीही रक्कम ओळखली जाणार नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The entity shall recognise an amount for the goods or services received during the vesting period based on the best available estimate of the number of equity instruments expected to vest.","translation":"संस्थेने निहित कालावधीत प्राप्त झालेल्या वस्तू किंवा सेवांसाठी इक्विटी साधनांच्या निहित होणाऱ्या संख्येच्या सर्वोत्तम उपलब्ध अंदाजानुसार रक्कम ओळखली पाहिजे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"On vesting date, the entity shall revise the estimate to equal the number of equity instruments that ultimately vested.","translation":"निहित होण्याच्या तारखेला, संस्थेने शेवटी निहित असलेल्या इक्विटी साधनांच्या संख्येइतका अंदाज सुधारावा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Market conditions, such as a target share price upon which vesting (or exercisability) is conditioned, shall be taken into account when estimating the fair value of the equity instruments granted.","translation":"बाजारपेठेतील अटी, जसे की लक्ष्य शेअरची किंमत ज्यावर निहित (किंवा वापरण्याची क्षमता) अवलंबून असते, अनुदानित इक्विटी साधनांचे योग्य मूल्य मोजताना विचारात घेतले जाईल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Therefore, for grants of equity instruments with market conditions, the entity shall recognize the goods or services received from a counterparty who satisfies all other vesting conditions.","translation":"म्हणून, बाजारपेठेतील अटी असलेल्या इक्विटी साधनांच्या अनुदानासाठी, संस्थेने त्या प्रतिपक्षाकडून प्राप्त झालेल्या वस्तू किंवा सेवा ओळखल्या पाहिजेत, जो इतर सर्व निहित अटी पूर्ण करतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Similarly, an entity shall take into account all non-vesting conditions when estimating the fair value of the equity instruments granted.","translation":"त्याचप्रमाणे, संस्थेने अनुदानित इक्विटी साधनांचे योग्य मूल्य मोजताना सर्व गैर-निहित अटी विचारात घ्याव्यात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"For options with a reload feature, the reload feature shall not be taken into account when estimating the fair value of options granted at the measurement date.","translation":"रीलोड वैशिष्ट्य असलेल्या पर्यायांसाठी, मोजणीच्या तारखेला दिलेला पर्याय योग्य मूल्य मोजताना रीलोड वैशिष्ट्य विचारात घेतले जाणार नाही.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Instead, a reload option shall be accounted for as a new option grant, if and when a reload option is subsequently granted.","translation":"त्याऐवजी, रीलोड पर्यायाचा हिशेब नवीन पर्याय अनुदान म्हणून केला जाईल, जर आणि जेव्हा रीलोड पर्याय नंतर दिला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Share-based payment will be measured at fair value on initial recognition which will include the effect of these conditions.","translation":"शेअर-आधारित पेमेंट सुरुवातीला योग्य मूल्यावर मोजले जाईल, ज्यामध्ये या अटींचा प्रभाव समाविष्ट असेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Equity settled share-based payment will be measured at fair value on grant date with no subsequent measurement.","translation":"इक्विटी सेटल केलेले शेअर-आधारित पेमेंट अनुदान दिनांकास योग्य मूल्यावर मोजले जाईल, त्यानंतर कोणतीही मोजणी केली जाणार नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"These conditions will have no impact on fair valuation of share-based payments.","translation":"या अटींचा शेअर-आधारित पेमेंटच्या योग्य मूल्यांकनावर कोणताही परिणाम होणार नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"However, they will be considered while estimating the expected number of equity shares at the end of each period for recognition of the share-based payment.","translation":"परंतु, शेअर-आधारित पेमेंटच्या मान्यतेसाठी प्रत्येक कालावधीच्या शेवटी अपेक्षित इक्विटी शेअर्सची संख्या मोजताना त्यांचा विचार केला जाईल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity issued 100 shares each to its 1,000 employees under share-based payment upon the condition to serve the organization for at least next 2-years.","translation":"एका संस्थेने तिच्या 1,000 कर्मचाऱ्यांपैकी प्रत्येकाला शेअर-आधारित पेमेंट अंतर्गत 100 शेअर्स जारी केले, ज्यामध्ये पुढील 2 वर्षांसाठी संस्थेत काम करण्याची अट होती.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Since 2 years to remain in service is a ‘service related condition’, it will be considered in the calculation of expected number of shares which will satisfy the conditions attached.","translation":"2 वर्षे सेवेत राहणे ही ‘सेवा संबंधित अट’ असल्याने, ती जोडलेल्या अटी पूर्ण करतील अशा अपेक्षित शेअर्सच्या गणनेत विचारात घेतली जाईल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity.","translation":"आर्थिक साधने म्हणजे असे करार आहेत जे एका घटकासाठी आर्थिक मालमत्ता आणि दुसर्‍या घटकासाठी आर्थिक दायित्व किंवा इक्विटी साधन निर्माण करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A financial asset is cash, an equity instrument of another entity, or a contractual right to receive cash or another financial asset.","translation":"आर्थिक मालमत्ता म्हणजे रोख, दुसर्‍या घटकाचे इक्विटी साधन किंवा रोख किंवा इतर आर्थिक मालमत्ता मिळवण्याचा करारबद्ध अधिकार.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Trade receivables are a common example of a financial asset.","translation":"व्यापारी प्राप्य (ट्रेड रिसीव्हेबल्स) हे आर्थिक मालमत्तेचे एक सामान्य उदाहरण आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A financial liability is a contractual obligation to deliver cash or another financial asset to another entity.","translation":"आर्थिक दायित्व म्हणजे रोख किंवा इतर आर्थिक मालमत्ता दुसर्‍या घटकाला देण्याचा करारबद्ध दायित्व.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Loans payable are a common example of a financial liability.","translation":"देय कर्जे (लोन्स पेएबल) हे आर्थिक दायित्वाचे एक सामान्य उदाहरण आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.","translation":"इक्विटी साधन म्हणजे असा कोणताही करार जो दायित्वे वजा केल्यानंतर संस्थेच्या मालमत्तेतील उर्वरित हितसंबंधाचा पुरावा देतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Equity shares are an example of an equity instrument.","translation":"इक्विटी शेअर्स हे इक्विटी साधनाचे उदाहरण आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The chapter discusses the classification and measurement of financial assets and liabilities.","translation":"हे प्रकरण आर्थिक मालमत्ता आणि दायित्वांचे वर्गीकरण आणि मापनावर चर्चा करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Derivatives and embedded derivatives are also covered in this chapter.","translation":"या प्रकरणात डेरिव्हेटिव्ह आणि एम्बेडेड डेरिव्हेटिव्हचाही समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Hedge accounting is an important topic in financial reporting.","translation":"हेज अकाउंटिंग (Hedge accounting) हे वित्तीय अहवालनातील एक महत्त्वाचे शीर्षक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Disclosures regarding financial instruments are essential.","translation":"आर्थिक साधनांशी संबंधित खुलासे आवश्यक आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The standards require classification of financial instruments based on the substance of the arrangement.","translation":"मानकांमध्ये व्यवस्थेच्या स्वरूपानुसार आर्थिक साधनांचे वर्गीकरण करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Companies are expanding their horizons in the financial market.","translation":"कंपन्या वित्तीय बाजारात आपले क्षितिज विस्तारत आहेत.","target_lang":"mr","domain":"general","complexity":"moderate"}
+{"en":"Investors are becoming cautious about investments.","translation":"गुंतवणूकदार गुंतवणुकीबाबत सावध होत आहेत.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Proper financial reporting provides relevant and faithful representation.","translation":"योग्य वित्तीय अहवालन (financial reporting) संबंधित आणि विश्वासार्ह प्रतिनिधित्व प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"MCA notified Ind AS to deal with accounting of financial instruments.","translation":"एमसीएने (MCA) आर्थिक साधनांच्या लेखांकनाशी संबंधित इंड एएस (Ind AS) अधिसूचित केले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A contract is an agreement between two or more parties.","translation":"करार म्हणजे दोन किंवा अधिक पक्षांमधील एक करार असतो.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Physical assets are not financial assets.","translation":"भौतिक मालमत्ता आर्थिक मालमत्ता नाहीत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Prepaid expenses are not financial assets.","translation":"अग्रिम खर्च (prepaid expenses) हे आर्थिक मालमत्ता नाहीत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Perpetual debt instruments provide the holder with the right to receive payments.","translation":"अनंतकालीन कर्ज साधने (Perpetual debt instruments) धारकाला देयके (payments) मिळवण्याचा अधिकार देतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Equity instruments do not carry a contractual obligation for any payment or distribution.","translation":"इक्विटी साधनांमध्ये कोणत्याही पेमेंट किंवा वितरणाची कोणतीही करारबद्ध जबाबदारी नसते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Preference shares may have terms for redemption at a pre-determined amount.","translation":"पसंतीचे शेअर्स पूर्वनिर्धारित रकमेवर परतफेडीच्या अटी देऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company has an obligation to distribute dividends to its shareholders.","translation":"कंपनीची तिच्या भागधारकांना लाभांश वितरीत करण्याची जबाबदारी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Non-puttable ordinary shares are a type of equity instrument.","translation":"नॉन-पुटएबल सामान्य शेअर्स हे इक्विटी इन्स्ट्रुमेंटचा एक प्रकार आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A company may issue warrants to issue a fixed number of shares.","translation":"कंपनी निश्चित संख्येने शेअर्स जारी करण्यासाठी वॉरंट जारी करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The issuer does not have a present obligation to transfer financial assets.","translation":"इश्यू करणाऱ्याकडे आर्थिक मालमत्ता हस्तांतरित करण्याची सध्याची कोणतीही जबाबदारी नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This standard applies to derivatives embedded in leases.","translation":"हे स्टँडर्ड भाडेकरारात एम्बेड केलेल्या डेरीव्हेटिव्हजना लागू होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Loan commitments can be settled net in cash.","translation":"कर्ज देण्याची बांधिलकी रोखीने नेट सेटल केली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The contract will be settled in a variable number of the entity's own shares.","translation":"हा करार संस्थेच्या स्वतःच्या शेअर्सच्या बदलत्या संख्येत सेटल केला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company is under an obligation to issue shares.","translation":"कंपनीवर शेअर्स जारी करण्याची जबाबदारी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The terms of the preference shares should be carefully evaluated.","translation":"पसंतीचे शेअर्सच्या अटींचे काळजीपूर्वक मूल्यांकन केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Dividends are payable only when the company declares dividends on equity shares.","translation":"कंपनीने इक्विटी शेअर्सवर लाभांश घोषित केल्यासच लाभांश देय असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The instrument meets the definition of an equity instrument.","translation":"हे साधन इक्विटी इन्स्ट्रुमेंटच्या व्याख्येमध्ये बसते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The issuer may elect to apply this Standard or Ind AS 117.","translation":"इश्यूकर्ता हे स्टँडर्ड किंवा इंड एएस ११७ लागू करण्याचा पर्याय निवडू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity is under an obligation to pay a fixed amount.","translation":"संस्थेवर एक निश्चित रक्कम देण्याची जबाबदारी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This standard applies to investment components.","translation":"हे स्टँडर���ड गुंतवणूक घटकांना लागू होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company can choose not to pay dividends.","translation":"कंपनी लाभांश न देण्याचा पर्याय निवडू शकते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The instrument is classified as a compound financial instrument.","translation":"हे साधन एक संयुक्त आर्थिक साधन म्हणून वर्गीकृत केले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The issuer has an unconditional right to avoid payment of cash.","translation":"इश्यू करणाऱ्याला रोख रक्कम देणं टाळण्याचा बिनशर्त अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity is using equity shares as currency.","translation":"संस्था इक्विटी शेअर्सचा चलनासारखा वापर करत आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity's business model refers to how an entity manages its financial assets in order to generate cash flows.","translation":"संस्थेचे व्यवसाय मॉडेल म्हणजे रोख प्रवाह निर्माण करण्यासाठी संस्था तिची आर्थिक मालमत्ता कशी व्यवस्थापित करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This assessment is not determined by a single factor or activity.","translation":"हे मूल्यमापन एकाच घटकावर किंवा कृतीवर आधारित नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity must consider all relevant evidence that is available.","translation":"संस्थेने उपलब्ध असलेल्या सर्व संबंधित पुराव्यांचा विचार करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"How the performance of business model and the financial assets held within that business model are evaluated & reported to the entity's key management personnel.","translation":"व्यवसाय मॉडेलची कामगिरी आणि त्या व्यवसाय मॉडेलमध्ये असलेल्या आर्थिक मालमत्तेचे मूल्यांकन कसे केले जाते आणि संस्थेच्या प्रमुख व्यवस्थापन कर्मचाऱ्यांकडे कसे सादर केले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The risks that affect the performance of the business model and the financial assets held within that business model.","translation":"व्यवसाय मॉडेलच्या कामगिरीवर आणि त्या व्यवसाय मॉडेलमध्ये असलेल्या आर्थिक मालमत्तेवर परिणाम करणारे धोके.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"How managers of the business are compensated.","translation":"व्यवसायाचे व्यवस्थापक कसे भरले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity's business model is determined at a level that reflects how groups of financial assets are managed together.","translation":"एका संस्थेचे व्यवसाय मॉडेल अशा स्तरावर निश्चित केले जाते जे आर्थिक मालमत्तेचे समूह एकत्रितपणे कसे व्यवस्थापित केले जातात हे दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity expects that it will sell a particular portfolio of financial assets only in a stress case scenario.","translation":"संस्थेची अपेक्षा आहे की ती विशिष्ट आर्थिक मालमत्तेचा पोर्टफोलिओ केवळ तणावपूर्ण परिस्थितीतच विकेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If cash flows are realised in a way that is different from the entity's expectations.","translation":"रोख प्रवाह संस्थेच्या अपेक्षांपेक्षा वेगळ्या पद्धतीने प्राप्त झाल्यास.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial assets held for trading are defined as those that are acquired or incurred principally for the purpose of sale or repurchase in the near term.","translation":"व्यापारासाठी ठेवलेल्या आर्थिक मालमत्ता अशा परिभाषित केल्या जातात ज्या जवळच्या भविष्यात विक्री किंवा पुनर्खरेदीच्या उद्देशाने प्रामुख्याने मिळवल्या जातात किंवा खर्च केल्या जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Trading generally reflects active and frequent buying and selling.","translation":"व्यापारामध्ये सामान्यतः सक्रिय आणि वारंवार खरेदी आणि विक्री दर्शविली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The entity performs credit risk management activities with the objective of minimising credit losses.","translation":"संस्था क्रेडिट लॉस कमी करण्याच्या उद्देशाने क्रेडिट जोखीम व्यवस्थापन (risk management) क्रियाकलाप करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In the past, sales have typically occurred when the financial assets' credit risk has increased.","translation":"भूतकाळात, जेव्हा आर्थिक मालमत्तेची क्रेडिट जोखीम वाढली, तेव्हा विक्री सामान्यतः झाली आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The objective of the entity's business model is to hold the financial assets in order to collect the contractual cash flows.","translation":"संस्थेच्या व्यवसाय मॉडेलचा उद्देश, करारात्मक रोख प्रवाह गोळा करण्यासाठी आर्थिक मालमत्ता धारण करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity does not manage any of the loans in this portfolio with an objective of realising cash flows by selling them.","translation":"संस्था या पोर्टफोलिओमधील कोणतीही कर्जे विकून रोख प्रवाह मिळवण्याच्या उद्देशाने व्यवस्थापित करत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entity B collects cash in accordance with the contractual cash flows of trade receivables.","translation":"संस्था बी, व्यापार प्राप्य (trade receivables) च्या करारात्मक रोख प्रवाहांच्या अनुषंगाने रोख रक्कम गोळा करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity invests its excess cash in short and long-term financial assets.","translation":"संस्था तिची अतिरिक्त रोख रक्कम अल्प-मुदती (short-term) आणि दीर्घ-मुदती (long-term) च्या आर्थिक मालमत्तेमध्ये गुंतवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity will make decisions on an ongoing basis about whether collecting contractual cash flows or selling financial assets will maximise the return on the portfolio.","translation":"संस्था चालू आधारावर निर्णय घेईल की करारात्मक रोख प्रवाह गोळा करणे किंवा आर्थिक मालमत्ता विकणे पोर्टफोलिओवरील परतावा (return) वाढवेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity originating loans to customers has the objective of realising contractual cash flows on the loan portfolio only through sale to securitisation vehicle.","translation":"ग्राहकांना कर्ज देणाऱ्या संस्थेचा उद्देश, कर्ज पोर्टफोलिओवरील (loan portfolio) करारात्मक रोख प्रवाह केवळ सिक्युरिटायझेशन (securitisation) मार्फत विक्रीद���वारे प्राप्त करणे आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The entity monitors the credit quality of the financial assets and its objective in managing the financial assets is to collect the contractual cash flows.","translation":"संस्था आर्थिक मालमत्तेची क्रेडिट गुणवत्ता (credit quality) तपासते आणि आर्थिक मालमत्ता व्यवस्थापित करण्याचा तिचा उद्देश करारात्मक रोख प्रवाह गोळा करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The analysis determines if the cash flows are solely principal and interest.","translation":"विश्लेषण निर्धारित करते की रोख प्रवाह केवळ मुद्दल आणि व्याज आहे का.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Illustration 11 describes a loan with an inverse floating interest rate.","translation":"उदाहरण ११ मध्ये व्यस्त फ्लोटिंग व्याज दराने कर्जाचे वर्णन आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This arrangement does not represent contractual cash flows of principal and interest.","translation":"ही योजना मुद्दल आणि व्याजाच्या करारात्मक रोख प्रवाहांचे प्रतिनिधित्व करत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial assets are categorized based on business model and cash flow characteristics.","translation":"व्यवसाय मॉडेल आणि रोख प्रवाहाच्या वैशिष्ट्यांवर आधारित वित्तीय मालमत्तेचे वर्गीकरण केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Assets can be measured at amortized cost, fair value through other comprehensive income, or fair value through profit or loss.","translation":"मालमत्ता दर्शनी मूल्यावर, इतर सर्वसमावेशक उत्पन्नातून उचित मूल्य किंवा नफा किंवा तोटा यावर मोजली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The business model determines how cash flows of the financial asset are collected.","translation":"व्यवसाय मॉडेल निर्धारित करते की वित्तीय मालमत्तेचे रोख प्रवाह कसे गोळा केले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial assets measured at amortized cost must meet specific conditions.","translation":"दर्शनी मूल्यावर मोजल्या गेलेल्या वित्तीय मालमत्तेने विशिष्ट अटी पूर्ण करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The objective is to hold financial assets to collect contractual cash flows.","translation":"उद्देश्य वित्तीय मालमत्ता करारात्मक रोख प्रवाह गोळा करण्यासाठी धारण करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Contractual terms must give rise to cash flows that are solely payments of principal and interest.","translation":"करार अटींमुळे असे रोख प्रवाह निर्माण झाले पाहिजेत जे केवळ मुद्दल आणि व्याजाचे देयके आहेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Equity instruments not held for trading can be classified at fair value through OCI.","translation":"ट्रेडिंगसाठी नसलेली इक्विटी साधने ओसीआयद्वारे उचित मूल्यावर वर्गीकृत केली जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity can irrevocably designate a financial asset at fair value through profit or loss.","translation":"एका संस्थेला नफ्यात किंवा तोट्यात उचित मूल्यावर वित्तीय मालमत्ता अपरिवर्तनीयपणे नियुक्�� करता येते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Amortized cost is the initial amount minus principal repayments.","translation":"दर्शनी मूल्य म्हणजे सुरुवातीची रक्कम वजा मुद्दल परतफेड.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Fees integral to the effective interest rate are treated as an adjustment.","translation":"प्रभावी व्याज दराचा अविभाज्य भाग असलेले शुल्क समायोजन म्हणून मानले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Trade receivables are examples of financial assets at amortized cost.","translation":"व्यापारी प्राप्य हे दर्शनी मूल्यावर असलेल्या वित्तीय मालमत्तेचे उदाहरण आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Security deposits receivable are also classified at amortized cost.","translation":"सुरक्षा ठेव प्राप्य देखील दर्शनी मूल्यावर वर्गीकृत केले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"FVOCI applies to debt instruments meeting specific criteria.","translation":"एफव्हीओसीआय विशिष्ट निकष पूर्ण करणाऱ्या कर्ज साधनांना लागू होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity's intention is to sell the instrument before maturity.","translation":"संस्थेचा हेतू मुदतीपूर्वी साधन विकण्याचा आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Equity investments are measured at fair value, with changes in OCI.","translation":"इक्विटी गुंतवणुकीचे मूल्य उचित मूल्यावर मोजले जाते, ज्यात ओसीआयमधील बदल समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"FVTPL is the residual category in Ind AS 109.","translation":"एफव्हीटीपीएल हे इंड एएस १०९ मधील उर्वरित श्रेणी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Derivatives that are not designated in a hedging relationship are FVTPL.","translation":"हेजिंग संबंधात नियुक्त नसलेली साधने एफव्हीटीपीएल आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If an entity originates a loan that bears an off-market interest rate, the entity recognizes the loan at its fair value.","translation":"जर एखादी संस्था ऑफ-मार्केट व्याज दराने कर्ज सुरू करते, तर ती संस्था कर्जाची वाजवी किंमत ओळखते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determining amortized cost for financial assets carrying floating rate of interest alters the effective interest rate.","translation":"बदलत्या व्याज दराने वित्तीय मालमत्तेसाठी अमोरटाईज्ड खर्च निश्चित करणे प्रभावी व्याज दरात बदल घडवते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"For floating rate financial instruments, periodic re-estimation of cash flows to reflect movements in market rates of interest alters the effective interest rate.","translation":"बदलत्या दराच्या वित्तीय साधनांसाठी, बाजारातील व्याज दरातील बदलांचे प्रतिबिंब देण्यासाठी रोख प्रवाहांचे वेळोवेळी पुनर्मूल्यांकन प्रभावी व्याज दरात बदल घडवते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Interest income or expense is recognised based on the current market rate.","translation":"सध्याच्या बाजारभावावर आधारित व्याज उत्पन्न किंवा खर्च ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If there is a change in the timing or amount of estimated future cash flows, the entity recalculates the gross carrying amount.","translation":"अंदाजित भविष्यातील रोख प्रवाहांच्या वेळेत किंवा रकमेत बदल झाल्यास, संस्था एकूण वहन मूल्य पुन्हा मोजते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Interest income is thereafter recognised using the rate of interest used to discount the future cash flows.","translation":"त्यानंतर, भविष्यातील रोख प्रवाह कमी करण्यासाठी वापरल्या जाणाऱ्या व्याज दराने व्याज उत्पन्न ओळखले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of a financial liability with a demand feature is not less than the amount payable on demand.","translation":"मागणी वैशिष्ट्यासह आर्थिक दायित्वाची वाजवी किंमत मागणीवर देय असलेल्या रकमेपेक्षा कमी नसेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value shall be equal to the amount payable on demand.","translation":"वाजवी किंमत मागणीवर देय असलेल्या रकमेइतकीच असेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If a loan has no fixed maturity date and is available in perpetuity, then in measuring its fair value, discounting should reflect these terms.","translation":"जर कर्जाची निश्चित मुदत नसेल आणि ते कायमस्वरूपी उपलब्ध असेल, तर त्याची वाजवी किंमत मोजताना, सवलत या अटी दर्शवतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Any difference between the amount lent and the fair value of the instrument on initial recognition is recognized as a gain or a loss.","translation":"सुरुवातीला कर्ज दिलेली रक्कम आणि साधनाची वाजवी किंमत यातील कोणताही फरक नफा किंवा तोटा म्हणून ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of a demand deposit would be the amount payable on demand.","translation":"मागणी ठेवीची वाजवी किंमत मागणीवर देय असलेली रक्कम असेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The differential on day 1 shall be treated as follows.","translation":"पहिला दिवसाचा फरक खालीलप्रमाणे मानला जाईल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Assets are classified as measured at amortised cost if certain conditions are met.","translation":"ठराविक अटी पूर्ण झाल्यास मालमत्ता अमोरटाईज्ड खर्चावर मोजल्या जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Subsequently, the carrying value is adjusted for principal repayments and interest accrued using effective interest rate.","translation":"त्यानंतर, प्रभावी व्याज दर वापरून मुद्दल परतफेड आणि जमा झालेल्या व्याजासाठी वहन मूल्य समायोजित केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For assets not carried at amortised cost, they shall be carried at fair value.","translation":"अमॉर्टाइझ्ड खर्चावर मोजल्या न जाणाऱ्या मालमत्ता, वाजवी किंमतीवर मोजल्या जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"All assets not classified shall be classified in this category.","translation":"वर्गीकृत न केलेल्या सर्व मालमत्ता या श्रेणीत वर्गीकृत केल्या जातील.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If a financial instrument is measured at fair value through profit or loss and its fair value decreases below zero, it is a financial liability.","translation":"जर एखादे वित्तीय साधन नफा किंवा तोट्यातून वाजवी मूल्यावर मोजले जाते आणि त्याचे व��जवी मूल्य शून्यापेक्षा कमी होते, तर ते एक आर्थिक दायित्व आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Cost may be an appropriate estimate of fair value in limited circumstances.","translation":"मर्यादित परिस्थितीत, किंमत वाजवी मूल्याचा योग्य अंदाज असू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall use all information about the performance and operations of the investee.","translation":"एका संस्थेने गुंतवणूकदाराच्या कामगिरी आणि कार्याबद्दलची सर्व माहिती वापरली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity measures the asset at CU 100 and recognises a loss of CU 2 in other comprehensive income.","translation":"संस्था मालमत्तेचे मूल्य CU 100 मोजते आणि इतर सर्वसमावेशक उत्पन्नात CU 2 चा तोटा ओळखते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Upon repayment, both the parent and the subsidiary reverse the entries made at origination.","translation":" परतफेडीवर, मूळ नोंदीनुसार, पालक आणि उपकंपनी दोन्हीही नोंदी उलट करतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The difference between the loan amount and its fair value is treated as an equity contribution to the subsidiary.","translation":"कर्जाची रक्कम आणि त्याचे योग्य मूल्य यातील फरक उपकंपनीला इक्विटी योगदान म्हणून मानले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This represents a further investment by the parent in the subsidiary.","translation":"हे पालकाद्वारे उपकंपनीमध्ये अधिक गुंतवणुकीचे प्रतिनिधित्व करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Being the loan is given to ABC Ltd and recognised at fair value.","translation":"एबीसी लिमिटेडला कर्ज दिले जात आहे आणि योग्य मूल्यावर मान्यता दिली जात आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Being interest income accrued – Year 1.","translation":"व्याज उत्पन्न जमा झाले – वर्ष १.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"On repayment of loan.","translation":"कर्जाच्या परतफेडीवर.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Being the loan taken from XYZ Ltd. and recognised at Fair value.","translation":"XYZ लिमिटेडकडून घेतलेले कर्ज आणि योग्य मूल्यावर मान्यता.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Being interest expense recognised – Year 1.","translation":"व्याज खर्च ओळखला – वर्ष १.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Computation of Present value of loan.","translation":"कर्जाचे वर्तमान मूल्य मोजणे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Computation of interest for Year I.","translation":"पहिल्या वर्षासाठी व्याज मोजणे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Generally, a loan, which is repayable when funds are available, can’t be stated to be repayable on demand.","translation":"सर्वसाधारणपणे, जेव्हा निधी उपलब्ध असतो, तेव्हा परतफेड करता येणारे कर्ज मागणीनुसार परतफेड करता येण्यासारखे नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In the Consolidated Financial Statements (CFS), the loan and interest income/expense will get eliminated as intra-group transaction in all three scenarios.","translation":"एकात्मिक वित्तीय विवरणामध्ये (CFS), कर्ज आणि व्याज उत्पन्न/खर्च या तिन्ही परिस्थितीत आंतर-गट व्यवहार म्हणून कमी केले जातील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"However, if the loan is in foreign currency, exchange difference will continue to impact the statement of profit and loss in accordance with the requirements of Ind AS 21.","translation":"परंतु, जर कर्ज परकीय चलनात असेल, तर विनिमय फरक इंड एएस २१ च्या आवश्यकतेनुसार नफा आणि तोटा विवरणावर परिणाम करत राहील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Upon initial recognition, all financial liabilities are measured at fair value.","translation":"सुरुवातीला मान्यता मिळाल्यावर, सर्व वित्तीय दायित्वे योग्य मूल्यावर मोजली जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Liabilities that meet the definition of “held for trading”.","translation":"“ट्रेडिंगसाठी धारण केलेले” या व्याख्येमध्ये बसणारे दायित्व.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial assets and financial liabilities held for trading.","translation":"ट्रेडिंगसाठी धारण केलेली वित्तीय मालमत्ता आणि वित्तीय दायित्वे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Trading generally reflects active and frequent buying and selling, and financial instruments held for trading are normally used with the objective of generating a profit from short-term fluctuations in price or a dealer's margin.","translation":"ट्रेडिंगमध्ये सामान्यतः सक्रिय आणि वारंवार खरेदी-विक्री दर्शविली जाते, आणि ट्रेडिंगसाठी धारण केलेली वित्तीय साधने सामान्यतः किमतीतील अल्प-मुदतीतील चढउतारातून किंवा डीलर्सच्या मार्जिनमधून नफा मिळवण्याच्या उद्देशाने वापरली जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"How would the creditors be classified in books of the Company?","translation":"कंपनीच्या पुस्तकात लेनदारांचे वर्गीकरण कसे केले जाईल?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The fixed rate assets provide for contractual cash flows and based on business model of the entity, such fixed rate assets may be classified as ‘amortised cost’.","translation":"निश्चित दराची मालमत्ता करारात्मक रोख प्रवाह प्रदान करते आणि संस्थेच्या व्यवसाय मॉडेलवर आधारित, अशा निश्चित दराच्या मालमत्तेचे ‘अमॉर्टाइझ्ड कॉस्ट’ म्हणून वर्गीकरण केले जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Measurement of financial liabilities is driven by their classification upon initial recognition as follows:","translation":"सुरुवातीला मान्यता मिळाल्यावर त्यांच्या वर्गीकरणानुसार वित्तीय दायित्वांचे मापन खालीलप्रमाणे केले जाते:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The financial asset is measured at fair value on reclassification date.","translation":"पुनर्वर्गीकरण दिनांकास वित्तीय मालमत्तेचे उचित मूल्य मोजले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Any gain or loss arising from difference between the previous amortised cost of the financial asset and fair value is recognised in profit or loss.","translation":"माजी परिशोधित खर्च आणि उचित मूल्यांमधील फरकामुळे होणारा कोणताही नफा किंवा तोटा नफा किंवा तोट्यात ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Bonds for ` 1,00,000 reclassified as FVTPL.","translation":"₹ 1,00,000 चे र��खे FVTPL म्हणून पुनर्वर्गीकृत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Fair value on reclassification is ` 90,000.","translation":"पुनर्वर्गीकरणावर उचित मूल्य ₹ 90,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Pass the required journal entry.","translation":"आवश्यक जर्नल एंट्री पास करा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"It is measured at fair value on reclassification date.","translation":"ते पुनर्वर्गीकरण दिनांकास उचित मूल्यावर मोजले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Any gain or loss arising from difference between the previous amortised cost of the financial asset and fair value is recognised in other comprehensive income.","translation":"माजी परिशोधित खर्च आणि उचित मूल्यांमधील फरकामुळे होणारा कोणताही नफा किंवा तोटा इतर सर्वसमावेशक उत्पन्नात ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Effective interest rate and measurement of expected credit losses are not adjusted as a result of reclassification.","translation":"पुनर्वर्गीकरणामुळे प्रभावी व्याज दर आणि अपेक्षित क्रेडिट नुकसानीचे मापन समायोजित केले जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Bonds for ` 1,00,000 reclassified as FVOCI.","translation":"₹ 1,00,000 चे रोखे FVOCI म्हणून पुनर्वर्गीकृत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The financial asset continues to be measured at fair value.","translation":"वित्तीय मालमत्ता उचित मूल्यावर मोजली जात राहते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The effective interest rate is determined on the basis of fair value of asset at reclassification date.","translation":"प्रभावी व्याज दर पुनर्वर्गीकरण दिनांकास मालमत्तेच्या उचित मूल्याच्या आधारावर निश्चित केला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The cumulative gain or loss previously recognised in other comprehensive income (OCI) is reclassified from equity to profit or loss as a reclassification adjustment at the reclassification date.","translation":"यापूर्वी इतर सर्वसमावेशक उत्पन्नात (OCI) मान्यताप्राप्त संचित नफा किंवा तोटा पुनर्वर्गीकरण दिनांकास पुनर्वर्गीकरण समायोजन म्हणून इक्विटीमधून नफा किंवा तोट्यात वर्ग केला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall recognise a loss allowance for expected credit losses on the following:","translation":"एका संस्थेने खालील गोष्टींवर अपेक्षित क्रेडिट नुकसानीसाठी नुकसान भत्ता ओळखला पाहिजे:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The impairment model does not apply to:","translation":"घसारा मॉडेल खालील गोष्टींना लागू होत नाही:","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"For financial assets, a credit loss is the present value of the difference between:","translation":"वित्तीय मालमत्तेसाठी, क्रेडिट लॉस म्हणजे यांच्यामधील फरकाचे वर्तमान मूल्य आहे:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The general approach requires an entity to recognise, at each reporting date, an impairment loss allowance using either 12 month ECL or lifetime ECL.","translation":"सर्वसाधारण दृष्टिकोन संस्थेला प्रत्येक रिपोर्टिंग तारखेला, एकतर 12 महिन्यांचा ECL किंवा लाइफटाइम ECL वापरून, घसारा नुकसा�� भत्ता ओळखण्याची आवश्यकता आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"This approach is applicable to financial assets which are credit impaired on purchase/origination.","translation":"हा दृष्टिकोन अशा वित्तीय मालमत्तेसाठी लागू आहे जे खरेदी/उत्पत्तीवर क्रेडिटमध्ये घटलेले आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Lifetime expected credit loss is the expected credit losses that result from all possible default events over the expected life of a financial instrument.","translation":"लाइफटाइम अपेक्षित क्रेडिट लॉस म्हणजे अपेक्षित क्रेडिट लॉस जे वित्तीय साधनांच्या अपेक्षित आयुष्यात संभाव्य डिफॉल्ट घटनांमुळे उद्भवतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The decision tree to be applied in determining whether the entity needs to provide for 12-month expected credit losses or life time expected credit losses is applied as follows:","translation":"संस्थेला 12 महिन्यांचे अपेक्षित क्रेडिट लॉस किंवा लाइफटाइम अपेक्षित क्रेडिट लॉसची तरतूद करायची आहे की नाही हे निर्धारित करण्यासाठी खालीलप्रमाणे निर्णय वृक्ष लागू केला जातो:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 107 defines credit risk as 'the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation’.","translation":"इंड एएस 107 क्रेडिट जोखीमची व्याख्या 'एका वित्तीय साधनाशी संबंधित पक्षाने दायित्व पूर्ण करण्यात अयशस्वी होऊन दुसऱ्या पक्षाला आर्थिक नुकसान पोहोचवण्याचा धोका' अशी करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Trade receivables from small customers amount to CU 30 million.","translation":"लहान ग्राहकांकडून येणे असलेली व्यापारी रक्कम 30 दशलक्ष CU आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The provision matrix is used to measure these receivables.","translation":"या पावत्या मोजण्यासाठी तरतूद मॅट्रिक्सचा वापर केला जातो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Gross carrying amount is CU 30 million.","translation":"एकूण वहन रक्कम 30 दशलक्ष CU आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Lifetime expected credit loss allowance is CU 580,000.","translation":"आयुष्यभर अपेक्षित क्रेडिट लॉस भत्ता 580,000 CU आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Financial assets are classified and measured as amortized cost, FVTOCI, or FVTPL.","translation":"आर्थिक मालमत्ता वर्गीकृत आणि मोजली जातात जसे की अमॉर्टाइझ्ड कॉस्ट, FVTOCI, किंवा FVTPL.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The objective is to collect contractual cash flows.","translation":"उद्देश्य आहे करारात्मक रोख प्रवाह गोळा करणे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"SPPI test is used for classification.","translation":"वर्गीकरणासाठी SPPI चाचणी वापरली जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Initial recognition involves fair value plus or minus transaction costs.","translation":"सुरुवातीच्या मान्यतेमध्ये व्यवहार खर्च अधिक किंवा वजा वाजवी मूल्य समाविष्ट असते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Subsequent recognition uses amortized cost or fair value.","translation":"पुढील मान्यता अमॉर्टाइझ्ड कॉ���्ट किंवा फेअर व्हॅल्यू वापरते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Financial liabilities and equity are distinct.","translation":"आर्थिक दायित्वे आणि इक्विटी भिन्न आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A financial liability is a contractual obligation to deliver cash.","translation":"आर्थिक दायित्व म्हणजे रोख रक्कम देण्याचे करारात्मक बंधन.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Equity represents the residual interest in an entity.","translation":"इक्विटी संस्थेतील उर्वरित हितसंबंध दर्शवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Incorrect classification leads to misstatement of financial statements.","translation":"अयोग्य वर्गीकरणामुळे आर्थिक विवरणांमध्ये चूक होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The substance of a contract governs classification.","translation":"कराराचा आशय वर्गीकरणावर नियंत्रण ठेवतो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A call option to buy shares at a fixed price creates a financial liability.","translation":"ठरलेल्या किंमतीवर शेअर्स खरेदी करण्याचा कॉल पर्याय आर्थिक दायित्व निर्माण करतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"An entity may have an obligation to deliver cash or another financial asset.","translation":"एका संस्थेकडे रोख किंवा इतर आर्थिक मालमत्ता देण्याचे दायित्व असू शकते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Redeemable preference shares are generally financial liabilities.","translation":"मोचनक्षम प्राधान्य शेअर्स साधारणपणे आर्थिक दायित्वे असतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Perpetual loans with mandatory interest are financial liabilities.","translation":"अनिवार्य व्याजासह सततचे कर्ज आर्थिक दायित्वे आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Puttable instruments can be classified as equity under specific conditions.","translation":"विशिष्ट परिस्थितीत पुटेबल इन्स्ट्रुमेंट्सना इक्विटी म्हणून वर्गीकृत केले जाऊ शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The instrument must entitle the holder to a pro rata share of the entity's net assets.","translation":"इन्स्ट्रुमेंटमुळे धारकाला संस्थेच्या निव्वळ मालमत्तेतील समान हिस्सा मिळवण्याचा अधिकार मिळायला हवा.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company issued a bond with a fixed coupon rate.","translation":"कंपनीने निश्चित व्याज दराने एक बॉन्ड जारी केला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"This financial instrument is classified as a compound financial instrument.","translation":"हे वित्तीय साधन एक संयुक्त वित्तीय साधन म्हणून वर्गीकृत केले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The equity component is assigned the residual amount.","translation":"इक्विटी घटकाला उर्वरित रक्कम दिली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The issuer has the ability to convert the debentures into a fixed number of its own shares.","translation":"इश्यूकर्त्याकडे डिबेंचरचे त्याच्या स्वतःच्या निश्चित संख्येच्या शेअर्समध्ये रूपांतरित करण्याची क्षमता आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The fair value of the option is based on the fair value of the share prices of the company.","translation":"या पर्यायाचे उचित मूल्य कंपनीच्या समभागांच्या किंमतीच्या उचित मूल्यावर आधारित आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Interest, dividends, losses and gains relating to a financial instrument are recognized as income or expense.","translation":"एखाद्या वित्तीय साधनाशी संबंधित व्याज, लाभांश, तोटा आणि नफा हे उत्पन्न किंवा खर्च म्हणून ओळखले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements must adhere to Ind AS 32.","translation":"कंपनीच्या आर्थिक विवरणपत्रांचे इंड एएस ३२ चे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The instrument is contingently convertible.","translation":"हे साधन आकस्मिकपणे रूपांतरित करण्यायोग्य आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The holder has an option to convert these preference shares to equity instruments.","translation":"भागधारकाकडे हे प्राधान्य शेअर्स इक्विटी साधनांमध्ये रूपांतरित करण्याचा पर्याय आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The loan is perpetual and entitles the holder to fixed interest.","translation":"कर्ज हे कायमस्वरूपी आहे आणि ते भागधारकाला निश्चित व्याज मिळवण्याचा अधिकार देते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The debentures are redeemable at the end of 10 years.","translation":"डिबेंचर 10 वर्षांच्या शेवटी परतफेड करण्यायोग्य आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The entity reacquires its own equity instruments.","translation":"संस्था स्वतःची इक्विटी साधने पुन्हा प्राप्त करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The equity component is assigned the residual amount.","translation":"इक्विटी घटकाला उर्वरित रक्कम दिली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company issues optionally convertible debentures.","translation":"कंपनी वैकल्पिकरित्या परिवर्तनीय डिबेंचर जारी करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The issuer has the ability to avoid making a cash payment.","translation":"इश्यूकर्त्याकडे रोख रक्कम देणं टाळण्याची क्षमता आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The instrument is classified as a financial liability.","translation":"हे साधन वित्तीय दायित्व म्हणून वर्गीकृत केले जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The conversion option is an equity instrument.","translation":"रूपांतरण पर्याय एक इक्विटी साधन आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's share price has decreased.","translation":"कंपनीच्या शेअरची किंमत घटली आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The instrument is a compound financial instrument.","translation":"हे साधन एक संयुक्त वित्तीय साधन आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity's contractual obligation remains outstanding.","translation":"संस्थेची करारात्मक जबाबदारी प्रलंबित आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The financial instrument's classification depends on its features and the terms of the contract.","translation":"आर्थिक साधनाचे वर्गीकरण त्याच्या वैशिष्ट्यांवर आणि कराराच्या अटींवर अवलंबून असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the instrument involves an obligation to deliver cash, it is generally classified as a financial liability.","translation":"जर साधनात रोख रक्कम देण्याची जबाबदारी असेल, तर त्याचे सामान्यतः आर्थिक दायित्व म्हणून वर्गीकरण केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The document outlines the accounting treatment for various financial instruments.","translation":"हे दस्तऐवज विविध आर्थिक साधनांसाठी लेखापरीक्षण पद्धतीची रूपरेषा दर्शवते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Convertible preference shares can be classified as equity under certain conditions.","translation":"विशिष्ट परिस्थितीत परिवर्तनीय प्राधान्य शेअर्सचे इक्विटी म्हणून वर्गीकरण केले जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The issuer's control over the settlement method is a key factor in determining the classification.","translation":"निपटाऱ्याच्या पद्धतीवर जारीकर्त्याचे नियंत्रण वर्गीकरण निश्चित करण्यासाठी एक महत्त्वाचा घटक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A contract that requires the delivery of a variable number of shares is often a financial liability.","translation":"अशा कराराचे अनेकदा आर्थिक दायित्व असते ज्यामध्ये परिवर्तनीय संख्येने शेअर्स देणे आवश्यक असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The 'fixed for fixed' test is crucial for determining equity classification.","translation":"'निश्चित साठी निश्चित' चाचणी इक्विटी वर्गीकरण निश्चित करण्यासाठी महत्त्वपूर्ण आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Changes in the conversion ratio can affect the classification of the instrument.","translation":"रूपांतरण गुणोत्तरामधील बदल साधनाच्या वर्गीकरणावर परिणाम करू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The document provides examples to illustrate the accounting principles.","translation":"हे दस्तऐवज लेखा तत्त्वे स्पष्ट करण्यासाठी उदाहरणे प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Contingent settlement provisions are also considered in the classification process.","translation":"आकस्मिक सेटलमेंट तरतुदींचाही वर्गीकरण प्रक्रियेत विचार केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the instrument is important for subsequent measurement.","translation":"पुढील मापनासाठी साधनाचा योग्य मूल्य महत्त्वाचे आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The issuer's own equity instruments can be used for settlement.","translation":"निपटाऱ्यासाठी जारीकर्त्याची स्वतःची इक्विटी साधने वापरली जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The classification depends on whether the entity has an obligation to deliver cash.","translation":"वर्गीकरण यावर अवलंबून असते की संस्थेकडे रोख रक्कम देण्याची जबाबदारी आहे की नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The terms of the contract must be carefully analyzed.","translation":"कराराच्या अटींचे काळजीपूर्वक विश्लेषण करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The document discusses the accounting for share swap arrangements.","translation":"हे दस्तऐवज शेअर स्वॅप व्यवस्थेसाठी लेखांकनावर चर्चा करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The 'fixed for fixed' test is a key principle.","translation":"'निश्चित साठी निश्चित' ही एक महत्त्वाची तत्त्व आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The classification of the instrument impacts the financial statements.","translation":"साधनाचे वर्गीकरण आर्थिक विवरणांवर परिणाम करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The document provides guidance on reclassification of financial instruments.","translation":"हे दस्तऐवज आर्थिक साधनांच्या पुनर्वर्गीकरणावर मार्गदर्शन करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The accounting treatment varies based on the classification.","translation":"लेखापरीक्षण वर्गीकरणानुसार बदलते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The analysis considers the economic substance of the arrangement.","translation":"विश्लेषण व्यवस्थेच्या आर्थिक घटकांचा विचार करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The initial net investment in the interest rate swap is significantly less than the notional amount.","translation":"व्याज दराच्या अदलाबदलीतील सुरुवातीची निव्वळ गुंतवणूक नाममात्र रकमेपेक्षा लक्षणीयरीत्या कमी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The contract requires an initial net investment that is smaller than would be required for other types of contracts.","translation":"या करारात सुरुवातीची निव्वळ गुंतवणूक इतर प्रकारच्या करारांसाठी आवश्यक असलेल्या गुंतवणुकीपेक्षा कमी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Therefore, the contract fulfils the condition 'no initial net investment'.","translation":"म्हणून, करार 'सुरुवातीला कोणतीही निव्वळ गुंतवणूक नाही' ही अट पूर्ण करतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The value of the contract changes in response to changes in the Secured Overnight Financing Rate (SOFR) index.","translation":"सुरक्षित ओव्हरनाइट फायनान्सिंग रेट (SOFR) निर्देशांकातील बदलांना प्रतिसाद म्हणून कराराचे मूल्य बदलते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accordingly, the contract is regarded as a derivative contract.","translation":"त्यानुसार, कराराला व्युत्पन्न करार मानले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Entity S prepays its obligation under the variable leg of the swap at inception at current market rates.","translation":"घटक S स्वॅपच्या परिवर्तनीय भागांतर्गत दायित्व सध्याच्या बाजार दराने सुरुवातीलाच आगाऊ भरते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It retains the right to receive fixed interest payments of 10% on ₹100 crores every year.","translation":"त्याला दरवर्षी ₹100 कोटींवर 10% निश्चित व्याज मिळवण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In effect, this contract results in an initial net investment of ₹36 crores.","translation":"या कराराचा परिणाम म्हणजे ₹36 कोटींची सुरुवातीची निव्वळ गुंतवणूक.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"By discharging the obligation to pay variable interest rate payments, Entity S in effect provides a loan to Counterparty C.","translation":"परिवर्तनीय व्याज दराचे पेमेंट करण्याची जबाबदारी पार पाडून, घटक S प्रत्यक्षात प्रतिपक्ष C ला कर्ज पुरवतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Therefore, the instrument fails the condition 'no initial net investment'.","translation":"म्हणून, हे साधन 'सुरुवातीला कोणतीही निव्वळ गुंतवणूक नाही' ही अट पूर्ण करत नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The prepaid forward contract does not meet the initial net investment criterion of a derivative instrument.","translation":"प्रिपेड फॉरवर्ड करार व्युत्पन्न साधनाचे सुरुवातीच्या निव्वळ गुंतवणुकीचे निकष पूर्ण करत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The contract has two underlying variables (the foreign exchange rate and the volume of sales).","translation":"या करारात दोन अंतर्निहित चल आहेत (विदेशी विनिमय दर आणि विक्रीचे प्रमाण).","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An option is settled upon exercise or at its maturity.","translation":"एखादा पर्याय वापरल्यावर किंवा मुदतीनंतर सेटल केला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Expiry at maturity is a form of settlement even though there is no additional exchange of consideration.","translation":"मुदतीनंतरची समाप्ती ही सेटलमेंटचा एक प्रकार आहे, जरी त्यात कोणतीही अतिरिक्त देवाणघेवाण नसेल तरीही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"All derivatives are measured at fair value with changes in fair value being recognized in profit and loss.","translation":"सर्व व्युत्पन्न साधने योग्य मूल्यावर मोजली जातात, आणि योग्य मूल्यातील बदल नफा आणि तोट्यात ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Since the above criteria are met, this is a derivative contract.","translation":"वरील निकष पूर्ण होत असल्याने, हा एक व्युत्पन्न करार आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A derivative financial liability shall be carried at fair value through profit or loss.","translation":"व्युत्पन्न आर्थिक दायित्व नफा किंवा तोट्यातून योग्य मूल्यावर दर्शविले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"B Ltd has written an option, which if exercised by C Ltd. will result in B Ltd. selling equity shares of Target Ltd.","translation":"B Ltd ने एक पर्याय लिहिला आहे, जो C Ltd द्वारे वापरल्यास B Ltd. लक्ष्य कंपनीचे इक्विटी शेअर्स विकेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Hence, it meets definition of derivative financial liability in books of B Ltd.","translation":"म्हणून, ते B Ltd च्या पुस्तकात व्युत्पन्न आर्थिक दायित्वाची व्याख्या पूर्ण करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The value of warrant changes in response to change in value of underlying equity shares.","translation":"वॉरंटचे मूल्य अंतर्निहित इक्विटी शेअर्सच्या मूल्यामध्ये बदल झाल्यास बदलते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The hybrid contract is the convertible bond; the host contract is the bond asset; the embedded derivative is the conversion option.","translation":"हाइब्रिड करार परिवर्तनीय रोखे आहे; मूळ करार रोखे मालमत्ता आहे; एम्बेडेड व्युत्पन्न रूपांतरण पर्याय आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Company ABC Ltd. enters into a lease with an inflation factor, such that each year rentals are adjusted for changes in risk price index.","translation":"कंपनी एबीसी लिमिटेड चलनवाढीच्या घटकासह भाडेतत्त्वावर प्रवेश करते, ज्यामुळे प्रत्येक वर्षी भाडे जोखमीच्या किंमत निर्देशांकातील बदलांसाठी समायोजित केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The hybrid contract is the entire sale contract which will be settled in USD; the host contract is the Rupee sale contract; the embedded derivative is the foreign exchange `/USD forward.","translation":"हाइब्रिड करार संपूर्ण विक्री करार आहे, जो USD मध्ये सेटल केला जाईल; मूळ करार म्हणजे रुपया विक्री करार; एम्बेडेड व्युत्पन्न परकीय चलन `/USD फॉरवर्ड आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Is there an embedded derivative in this contract?","translation":"या करारात एम्बेडेड व्युत्पन्न आहे का?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The price adjustment feature does not meet the definition of a derivative on a stand-alone basis since its value does not change in response to changes of some underlying.","translation":"किंमत समायोजन वैशिष्ट्य स्वतंत्रपणे व्युत्पन्नाच्या व्याख्येमध्ये बसत नाही कारण त्याचे मूल्य काही अंतर्निहित बदलांच्या प्रतिसादात बदलत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In certain circumstances, an embedded derivative is required to be separated from the host contract and accounted for separately as a financial instrument.","translation":"काही विशिष्ट परिस्थितीत, एम्बेडेड व्युत्पन्न मूळ करारातून वेगळे करणे आवश्यक आहे आणि आर्थिक साधन म्हणून स्वतंत्रपणे मोजले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Does the hybrid contract contain a host that is an asset within the scope of Ind AS 109?","translation":"हाइब्रिड करारामध्ये असा होस्ट आहे का जो इंड एएस 109 च्या कार्यक्षेत्रात मालमत्ता आहे?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Economic characteristics and risks of the embedded derivative are closely related to those of the host?","translation":"एम्बेडेड व्युत्पन्नाची आर्थिक वैशिष्ट्ये आणि जोखीम होस्टशी जवळून संबंधित आहेत?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A separate instrument with the same terms as the embedded derivative would meet the definition of a derivative?","translation":"एम्बेडेड व्युत्पन्नासारख्याच अटी असलेले स्वतंत्र साधन व्युत्पन्नाची व्याख्या पूर्ण करेल?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Is the hybrid contract measured at fair value through profit or loss?","translation":"हाइब्रिड कराराचे मापन नफा किंवा तोटा द्वारे योग्य मूल्यावर केले जाते?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The economic characteristics and risks of a debt instrument are not closely related to those of an equity instrument.","translation":"कर्ज साधनाची आर्थिक वैशिष्ट्ये आणि जोखीम इक्विटी साधनाशी जवळून संबंधित नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Hence, the exposure of this hybrid instrument to changes in value of equity instruments is an embedded derivative which is required to be separated.","translation":"म्हणूनच, इक्विटी साधनांच्या मूल्यामध्ये होणाऱ्या बदलांसाठी या संकरित साधनाचे प्रदर्शन एक एम्बेडेड व्युत्पन्न आहे, जे वेगळे कर��े आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lease contract, between two Indian companies of an asset in India, includes contingent lease rentals that are dependent upon an US inflation index.","translation":"भारतातील दोन भारतीय कंपन्यांमधील मालमत्तेचा भाडे करार, ज्यामध्ये भाडेतत्त्वावरील आकस्मिक भाडे समाविष्ट आहे, जे यूएस चलनवाढीवर अवलंबून आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"For inflation linked features, an embedded derivative in a lease contract is considered as closely related to the host if it is an inflation—related index related to inflation in the entity’s own economic environment.","translation":"चलनवाढीशी संबंधित वैशिष्ट्यांसाठी, भाडे करारातील एम्बेडेड व्युत्पन्न होस्टशी जवळून संबंधित मानले जाते, जर ते घटकाच्या स्वतःच्या आर्थिक वातावरणातील चलनवाढीशी संबंधित निर्देशांक असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Whilst contingent rentals based on sales are closely related to a host lease contract, the same is not true of contingent rentals based on profit after tax.","translation":"विक्रीवर आधारित आकस्मिक भाडे होस्ट भाडे कराराशी जवळून संबंधित असले तरी, तेच करानंतरच्या नफ्यावर आधारित आकस्मिक भाड्यासाठी खरे नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"It is very common to have debt prepayment options in ordinary borrowing arrangements.","translation":"सामान्य कर्ज व्यवस्थेत कर्ज परतफेडीचे पर्याय असणे खूप सामान्य आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The loan includes an option to prepay the loan at 1 st April each year with a prepayment penalty of 3%.","translation":"कर्जामध्ये दरवर्षी 1 एप्रिल रोजी 3% च्या प्रीपेमेंट पेनल्टीसह कर्ज पूर्व-भरण्याची अट समाविष्ट आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Step 1: Identify the host contract and embedded derivative, if any","translation":"पायरी 1: होस्ट करार आणि एम्बेडेड व्युत्पन्न ओळखा, असल्यास","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The management of Entity PQR may formulate an appropriate accounting policy to determine what constitutes “approximately equal”.","translation":"घटक PQR चे व्यवस्थापन काय “जवळपास समान” आहे हे निर्धारित करण्यासाठी योग्य लेखा धोरण तयार करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In the context of a fixed rate debt, it may be interpreted that: the option affects cash flows only if exercised; and the cash flows of a fixed rate debt do not vary with interest rates.","translation":"निश्चित दराच्या कर्जाच्या संदर्भात, असे मानले जाऊ शकते की: पर्याय केवळ वापरल्यास रोख प्रवाह प्रभावित करतो; आणि निश्चित दराच्या कर्जाचे रोख प्रवाह व्याज दरांशी बदलत नाहीत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Instances of net settlement constitute approximately 30 per cent of the value of total import contracts.","translation":"निव्वळ सेटलमेंटची उदाहरणे एकूण आयात करारांच्या मूल्याच्या अंदाजे 30 टक्के आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Company Z has net settled some of the domestic purchase contracts.","translation":"कंपनी झेडने काही देशांतर्गत खरेदी करार निव्वळ सेटल केले आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"However, these instances constitute only 1 per cent of the total domestic purchase contracts in value.","translation":"परंतु, या घटना मूल्यामध्ये एकूण देशांतर्गत खरेदी करारांपैकी फक्त 1 टक्के आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The remaining contracts are settled by taking delivery of oil seeds which are used for further processing.","translation":"उर्वरित करार तेलबियांची डिलिव्हरी घेऊन सेटल केले जातात, जे पुढील प्रक्रियेसाठी वापरले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Yes – these contracts are required to be net settled with the exchange on the maturity date.","translation":"होय – हे करार मुदत तारखेला एक्सचेंजमध्ये निव्वळ सेटल करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Company Z enters into these types of derivative contracts to hedge the risks on its domestic oil seeds purchase contracts.","translation":"कंपनी झेड तिच्या देशांतर्गत तेलबिया खरेदी करारांवरील जोखीम कमी करण्यासाठी या प्रकारच्या डेरीव्हेटिव्ह करारांमध्ये प्रवेश करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Company A, an Indian company whose functional currency is `, enters into a contract to purchase machinery from an unrelated local supplier, company B.","translation":"कंपनी ए, एक भारतीय कंपनी, जिची कार्यात्मक चलन ` आहे, ती कंपनी बी, जी एक असंबंधित स्थानिक पुरवठादार आहे, तिच्याकडून यंत्रसामग्री खरेदी करण्याचा करार करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The functional currency of company B is also `.","translation":"कंपनी बी चे कार्यात्मक चलन देखील ` आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"However, the contract is denominated in USD, since the machinery is sourced by company B from a US based supplier.","translation":"परंतु, करार USD मध्ये दर्शविला आहे, कारण यंत्रसामग्री कंपनी बी ने यूएस-आधारित पुरवठादाराकडून मिळवली आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Payment is due to company B on delivery of the machinery.","translation":"यंत्रसामग्रीची डिलिव्हरी झाल्यावर कंपनी बी ला पैसे देय आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Company A is required to analyse if the contract for purchase of machinery (a capital asset) from company B contains an embedded derivative and whether this should be separately accounted for.","translation":"कंपनी ए ने हे विश्लेषण करणे आवश्यक आहे की कंपनी बी कडून यंत्रसामग्री (एक भांडवली मालमत्ता) खरेदी करण्याच्या करारात एम्बेडेड डेरीव्हेटिव्ह आहे का आणि त्याचे स्वतंत्रपणे खाते तयार केले जावे की नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The host contract is a purchase contract (non-financial in nature) that is not classified as, or measured at FVTPL.","translation":"मुख्य करार हा खरेदी करार आहे (स्वभावाने गैर-आर्थिक) ज्याचे वर्गीकरण FVTPL म्हणून केलेले नाही किंवा मोजले जात नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The embedded foreign currency feature meets the definition of a stand-alone derivative.","translation":"एम्बेडेड परकीय चलन वैशिष्ट्य स्टँड-अलोन डेरीव्हेटिव्हच्या व्याख्येनुसार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"USD is not the functional currency of either of the substantial parties to the contract.","translation":"USD करारातील कोणत्याही महत्त्वपूर्ण पक्षाचे कार्यात्मक चलन नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Machinery is not routinely denominated in USD in commercial transactions around the world.","translation":"जगातील व्यावसायिक व्यवहारांमध्ये यंत्रसामग्रीचे नियमितपणे USD मध्ये मूल्यमापन केले जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accordingly, company A is required to separate the embedded foreign currency derivative from the host purchase contract and recognise it separately as a derivative.","translation":"त्यानुसार, कंपनी ए ने एम्बेडेड परकीय चलन डेरीव्हेटिव्हला मुख्य खरेदी करारातून वेगळे करणे आवश्यक आहे आणि ते स्वतंत्रपणे डेरीव्हेटिव्ह म्हणून ओळखणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The separated embedded derivative is a forward contract entered into on 9 September 20X1, to exchange USD 10,00,000 for ` at the USD/` forward rate of 67.8 on 31 December 20X1.","translation":"विभाजित एम्बेडेड डेरीव्हेटिव्ह 9 सप्टेंबर 20X1 रोजी केलेला फॉरवर्ड करार आहे, ज्यामध्ये 31 डिसेंबर 20X1 रोजी USD/` फॉरवर्ड दराने 67.8 दराने USD 10,00,000 ` मध्ये बदलण्याची तरतूद आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Since the forward exchange rate has been deemed to be the market rate on the date of the contract, the embedded forward contract has a fair value of zero on initial recognition.","translation":"फॉरवर्ड विनिमय दर कराराच्या तारखेला बाजारभाव मानला गेल्यामुळे, एम्बेडेड फॉरवर्ड कराराचे सुरुवातीला शून्य निष्पक्ष मूल्य आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall recognise a financial asset or a financial liability in its balance sheet when, and only when, the entity becomes party to the contractual provisions of the instrument.","translation":"एखादी संस्था तिच्या ताळेबंदातील आर्थिक मालमत्ता किंवा आर्थिक दायित्व तेव्हाच ओळखेल, जेव्हा आणि केवळ तेव्हाच, जेव्हा ती संस्थेच्या करारातील तरतुदींचा भाग बनते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"When trade date accounting is applied, the buyer of a financial asset recognises the financial asset and its liability to pay on the trade date itself.","translation":"जेव्हा व्यापार दिनांकाचे लेखांकन लागू केले जाते, तेव्हा आर्थिक मालमत्तेचा खरेदीदार व्यापार दिनांकालाच आर्थिक मालमत्ता आणि देयतेची जबाबदारी ओळखतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or fees incurred are recognised as part of the gain or loss on the extinguishment.","translation":"कर्ज साधनांच्या अदलाबदलीचे किंवा अटींमध्ये बदल केल्यास, ते कर्ज संपुष्टात आल्यासारखे मानले जाते, आणि कोणतेही खर्च किंवा शुल्क नफा किंवा तोट्याचा भाग म्हणून ओळखले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In determining those fees paid net of any fees received, a borrower includes only fees paid or received between the borrower and the lender.","translation":"कोणतेही शुल्क मिळाल्यानंतर, भरले��्या शुल्काचे निर्धारण करताना, कर्जदार फक्त कर्जदार आणि सावकार यांच्यामध्ये दिलेले किंवा घेतलेले शुल्क समाविष्ट करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the exchange or modification is not accounted for as an extinguishment, any costs or fees incurred adjust the carrying amount of the liability.","translation":"जर अदलाबदल किंवा बदल कर्ज संपुष्टात आल्यासारखे मानले जात नसेल, तर कोणतेही खर्च किंवा शुल्क देयतेची वहन रक्कम समायोजित करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It may be noted here that the costs or fees considered for this purpose differs from the costs or fees considered for the purpose of 10% test.","translation":"हे लक्षात घेणे महत्त्वाचे आहे की या उद्देशासाठी विचारात घेतलेले खर्च किंवा शुल्क 10% चाचणीसाठी विचारात घेतलेल्या खर्चांपेक्षा किंवा शुल्कांपेक्षा वेगळे आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Present value of cash flows under the new terms, any fees paid net of any fees received discounted using the original effective interest rate.","translation":"नवीन अटींनुसार रोख प्रवाहाचे वर्तमान मूल्य, कोणतेही शुल्क मिळाल्यानंतर भरलेले शुल्क, मूळ प्रभावी व्याज दराने सवलत देऊन.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Substantial modification of existing debt or replacement of existing debt with new debt having substantially different terms.","translation":"सध्याच्या कर्जाचे महत्त्वपूर्ण बदल किंवा मोठ्या प्रमाणात भिन्न अटी असलेले नवीन कर्ज देऊन विद्यमान कर्जाची जागा घेणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the 10% test is passed, principle of “extinguishment accounting” are applied.","translation":"जर 10% ची चाचणी उत्तीर्ण झाली, तर “कर्ज समाप्ती लेखांकन” तत्त्व लागू केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"de-recognition of the existing liability.","translation":"सध्याच्या दायित्वाची ओळख रद्द करणे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"recognition of the new or modified liability at its fair value.","translation":"नवीन किंवा सुधारित दायित्वाची त्याच्या योग्य मूल्यावर ओळख.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"recognising any incremental costs or fees incurred for modification in profit or loss.","translation":"नफा किंवा तोट्यात बदलासाठी केलेले कोणतेही वाढीव खर्च किंवा शुल्क ओळखणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"calculating a new effective interest rate for the modified liability.","translation":"सुधारित दायित्वासाठी नवीन प्रभावी व्याज दराची गणना करणे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Fair value of the new or modified liability is estimated based on the expected future cash flows.","translation":"नवीन किंवा सुधारित दायित्वाचे योग्य मूल्य अपेक्षित भविष्यातील रोख प्रवाहावर आधारित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On 1 January 20X0, XYZ Ltd. issues 10 year bonds for ` 10,00,000.","translation":"1 जानेवारी 20X0 रोजी, XYZ लिमिटेड ` 10,00,000 चे 10 वर्षांचे बॉण्ड जारी करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The bonds are redeemable on 31 December 20X9 for ` 10,00,000.","translation":"हे बॉण्ड 31 डिसेंबर 20X9 रोजी ` 10,00,000 मध्ये परत खरेदी करता येतील.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The effective interest rate is therefore 10%.","translation":"म्हणूनच, प्रभावी व्याज दर 10% आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"On 1 January 20X5 XYZ Ltd. and the bondholders agree to a modification.","translation":"1 जानेवारी 20X5 रोजी XYZ लिमिटेड आणि बॉण्डधारक बदलावर सहमत झाले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"the term is extended to 31 December 20Y1.","translation":"मुदत 31 डिसेंबर 20Y1 पर्यंत वाढवली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"interest payments are reduced to 5% p.a.","translation":"व्याज देयके वार्षिक 5% पर्यंत कमी केली जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"legal and other fees of ` 1,00,000 are incurred.","translation":"` 1,00,000 चे कायदेशीर आणि इतर शुल्क भरले जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"XYZ Ltd. determines that the market interest rate on 1 January 20X5 for borrowings on similar terms is 11%.","translation":"XYZ लिमिटेड निर्धारित करते की 1 जानेवारी 20X5 रोजी, समान अटींवर कर्जासाठी बाजारातील व्याज दर 11% आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity is prohibited by the terms of the transfer contract from selling or pledging the original asset.","translation":"हस्तांतरण कराराच्या अटींनुसार, संस्थेला मूळ मालमत्ता विकण्यास किंवा गहाण ठेवण्यास मनाई आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity has an obligation to remit any cash flows it collects on behalf of the eventual recipients without material delay.","translation":"संस्थेला अंतिम प्राप्तकर्त्यांच्या वतीने जमा होणारे कोणतेही रोख प्रवाह महत्त्वपूर्ण विलंब न लावता पाठवण्याची जबाबदारी आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The standard does not define the word “material” in this condition.","translation":"या स्थितीत 'महत्त्वपूर्ण' या शब्दाची व्याख्या प्रमाणकात दिलेली नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Entity A makes a five-year interest-bearing loan of ` 100 crores to Entity B.","translation":"संस्था A, संस्था B ला 100 कोटी रुपयांचे पाच वर्षांचे व्याज-आधारित कर्ज देते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The Trust issues participatory notes to an investor, Entity C, that entitle the investor to the cash flows from the asset.","translation":"ट्रस्ट, गुंतवणूकदार, संस्था C ला सहभागी नोट जारी करते, ज्यामुळे गुंतवणूकदाराला मालमत्तेतील रोख प्रवाह मिळवण्याचा अधिकार मिळतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Trust accepts no obligation to make any payments to Entity C other than 90% of exactly what has been received from Entity B.","translation":"ट्रस्ट, संस्था C ला संस्था B कडून मिळालेल्या रकमेपैकी फक्त 90% रक्कम देण्यास बांधील आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Compute the amount to be derecognised.","translation":"निश्चित केलेली रक्कम मोजा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If the three conditions are met, the proportion sold is derecognised, provided the entity has transferred substantially all the risks and rewards of ownership.","translation":"जर तीन अटी पूर्ण झाल्या, तर विक्री केलेला हिस्सा कमी केला जाई���, जर संस्थेने मालकीचे जवळजवळ सर्व धोके आणि फायदे हस्तांतरित केले असतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Examples of when an entity has transferred substantially all the risks and rewards of ownership are: (a) an unconditional sale of a financial asset.","translation":"उदाहरणार्थ, जेव्हा एखाद्या संस्थेने मालकीचे जवळजवळ सर्व धोके आणि फायदे हस्तांतरित केले आहेत: (a) आर्थिक मालमत्तेची बिनशर्त विक्री.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Examples of when an entity has retained substantially all the risks and rewards of ownership are: (a) a sale and repurchase transaction where the repurchase price is a fixed price or the sale price plus a lender's return.","translation":"उदाहरणार्थ, जेव्हा एखाद्या संस्थेने मालकीचे जवळजवळ सर्व धोके आणि फायदे स्वतःकडे ठेवले आहेत: (a) विक्री आणि पुनर्खरेदी व्यवहार, जेथे पुनर्खरेदीची किंमत निश्चित किंमत किंवा विक्री किंमत अधिक कर्जदाराचा परतावा आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"What are the most significant risks in longer term receivables?","translation":"दीर्घकालीन प्राप्य रकमेमध्ये सर्वात महत्त्वाचे धोके काय आहेत?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Well, interest rate risk and slow payment risk are fairly significant in those cases.","translation":"या प्रकरणांमध्ये, व्याज दराचा धोका आणि हळू पेमेंटचा धोका हे महत्त्वपूर्ण आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the transferee, i. has the practical ability to sell the asset in its entirety to an unrelated third party, and ii. is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer the entity has not retained control.","translation":"जर हस्तांतरणकर्त्याकडे, i. मालमत्ता पूर्णपणे असंबंधित तृतीय पक्षाला विकण्याची व्यावहारिक क्षमता असेल, आणि ii. हस्तांतरणावर अतिरिक्त निर्बंध लादण्याची आवश्यकता न घेता, एकतर्फीपणे ती क्षमता वापरण्यास सक्षम असेल, तर संस्थेने नियंत्रण ठेवलेले नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Transferred asset is subject to an option that allows the entity to repurchase it and it is traded in an active market: transferee has the practical ability to sell the financial asset as it can readily obtain the transferred asset in the market if the option is exercised.","translation":"हस्तांतरित मालमत्तेवर असा पर्याय आहे जो संस्थेला ती पुन्हा खरेदी करण्याची परवानगी देतो आणि तो सक्रिय बाजारात व्यापार केला जातो: हस्तांतरणकर्त्याकडे आर्थिक मालमत्ता विकण्याची व्यावहारिक क्षमता आहे कारण पर्याय वापरल्यास ती बाजारात सहजपणे हस्तांतरित मालमत्ता मिळवू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Repurchase agreement is for the same financial asset.","translation":"पुनर्खरेदी करार त्याच आर्थिक मालमत्तेसाठी आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Repurchase agreement provides the transferor only a right of first refusal to repurchase the transferred asset at fair value if the transferee subsequently sells it","translation":"पुनर्खरेदी करार हस्तांतरणकर्त्याला हस्तांतरित मालम���्ता, हस्तांतरणकर्त्याने नंतर विकल्यास, वाजवी मूल्यावर पुन्हा खरेदी करण्याचा प्रथम नकार अधिकार देतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Put option is deeply out of the money.","translation":"विक्रीचा पर्याय (put option) खूपच तोट्यात आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Call option is deeply out of the money.","translation":"खरेदीचा पर्याय (call option) खूपच तोट्यात आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In the third scenario, the asset is derecognised.","translation":"तिसऱ्या परिस्थितीत, मालमत्ता कमी केली जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If the arrangement results in de-recognition of the financial asset in its entirety: any new financial assets obtained, financial liabilities assumed and any servicing obligations are recognised at fair value.","translation":"जर व्यवस्थेमुळे संपूर्णपणे आर्थिक मालमत्तेची घट होते: मिळवलेल्या कोणत्याही नवीन आर्थिक मालमत्ता, गृहीत धरलेली आर्थिक दायित्वे आणि कोणतीही सेवा देयता वाजवी मूल्यावर ओळखली जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company must disclose the fair value of financial instruments.","translation":"कंपनीने वित्तीय साधनांचे योग्य मूल्य दर्शवणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Hedge accounting disclosures provide information about an entity's risk management strategy.","translation":"हेज अकाउंटिंगमधील खुलासे संस्थेच्या जोखीम व्यवस्थापन धोरणाबद्दल माहिती देतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall disclose the carrying amount of financial assets pledged as collateral.","translation":"एका संस्थेने तारण म्हणून गहाण ठेवलेल्या वित्तीय मालमत्तेची वहन किंमत दर्शवावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The financial statements should enable users to evaluate the significance of financial instruments.","translation":"आर्थिक विवरणे वापरकर्त्यांना वित्तीय साधनांचे महत्त्व मूल्यांकन करण्यास सक्षम करतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Interest revenue and expense are calculated using the effective interest method.","translation":"व्याज उत्पन्न आणि खर्च प्रभावी व्याज दराने मोजले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity is required to present the effects of changes in that liability's credit risk.","translation":"संस्थेला त्या दायित्वाच्या क्रेडिट जोखमीतील बदलांचे परिणाम सादर करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Disclosures of fair value are not required for short-term trade receivables.","translation":"अल्प-मुदतीतील व्यापार प्राप्यतेसाठी योग्य मूल्याचे प्रकटीकरण आवश्यक नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial position is strong.","translation":"कंपनीची आर्थिक स्थिती चांगली आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"What are the key disclosures required for financial instruments?","translation":"वित्तीय साधनांसाठी आवश्यक असलेले प्रमुख प्रकटीकरण काय आहेत?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity must disclose the reasons for using this presentation alternative.","translation":"संस्थेने हे सादरीकरण (presentation) वापरण्याची कारणे दर्शवणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The cumulative gain or loss within equity during the period must be disclosed.","translation":"कालावधी दरम्यान इक्विटीमधील संचित नफा किंवा तोटा दर्शविला जाणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's profits increased significantly this year.","translation":"यावर्षी कंपनीचा नफा मोठ्या प्रमाणात वाढला.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The financial report provides detailed information.","translation":"आर्थिक अहवाल विस्तृत माहिती देतो.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The entity shall disclose the date of reclassification.","translation":"संस्थेने पुनर्वर्गीकरणाची तारीख दर्शवावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company is managing its risks effectively.","translation":"कंपनी तिच्या जोखमींचे प्रभावी व्यवस्थापन करत आहे.","target_lang":"mr","domain":"general","complexity":"moderate"}
+{"en":"The disclosure requirements for financial instruments are complex.","translation":"वित्तीय साधनांसाठी प्रकटीकरण (disclosure) आवश्यकता गुंतागुंतीच्या आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The report includes information about the entity's risk management strategy.","translation":"अहवालात संस्थेच्या जोखीम व्यवस्थापन धोरणाबद्दल माहिती समाविष्ट आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial performance was excellent.","translation":"कंपनीची आर्थिक कामगिरी उत्कृष्ट होती.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The entity must disclose the fair value of each investment.","translation":"संस्थेने प्रत्येक गुंतवणुकीचे योग्य मूल्य दर्शविणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The accounting policies used are significant.","translation":"वापरलेली लेखा धोरणे महत्त्वाची आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity shall disclose information that enables users of its financial statements to evaluate the nature and extent of risks arising from financial instruments.","translation":"एका संस्थेने अशी माहिती उघड करावी ज्यामुळे तिच्या वित्तीय विवरणांच्या वापरकर्त्यांना वित्तीय साधनांमुळे उद्भवणाऱ्या जोखमीचे स्वरूप आणि व्याप्तीचे मूल्यांकन करता येईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"These risks typically include, but are not limited to, credit risk, liquidity risk and market risk.","translation":"या जोखमींमध्ये सामान्यतः क्रेडिट जोखीम, रोखता जोखीम आणि बाजार जोखीम यांचा समावेश होतो, परंतु हे इतकेच मर्यादित नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"For each type of risk arising from financial instruments, an entity shall disclose the exposures to risk and how they arise.","translation":"आर्थिक साधनांमुळे उद्भवणाऱ्या प्रत्येक प्रकारच्या जोखमीसाठी, संस्थेने जोखमीची माहिती आणि ती कशी उद्भवते हे उघड करावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall disclose its objectives, policies and processes for managing the risk and the methods used to measure the risk.","translation":"एका संस्थेने जोखीम व्यवस्थापित करण्यासाठी तिची उद्दिष्ट्ये, धो��णे आणि प्रक्रिया तसेच जोखीम मोजण्यासाठी वापरल्या जाणाऱ्या पद्धती उघड कराव्यात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For each type of risk arising from financial instruments, an entity shall disclose summary quantitative data about its exposure to that risk at the end of the reporting period.","translation":"आर्थिक साधनांमुळे उद्भवणाऱ्या प्रत्येक प्रकारच्या जोखमीसाठी, संस्थेने अहवाल देण्याच्या कालावधीच्या शेवटी त्या जोखमीच्या तिच्या एक्सपोजरबद्दल संक्षिप्त संख्यात्मक डेटा उघड करावा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"This disclosure shall be based on the information provided internally to key management personnel of the entity.","translation":"हे प्रकटीकरण संस्थेच्या प्रमुख व्यवस्थापन कर्मचाऱ्यांसाठी अंतर्गत प्रदान केलेल्या माहितीवर आधारित असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For trade receivables, contract assets and lease receivables, paragraph 35J(a) applies to those trade receivables, contract assets or lease receivables on which lifetime expected credit losses are recognised.","translation":"व्यापारी प्राप्य, करार मालमत्ता आणि भाडेपट्टी प्राप्य यांच्यासाठी, परिच्छेद 35J(a) त्या व्यापारी प्राप्य, करार मालमत्ता किंवा भाडेपट्टी प्राप्य यांना लागू होतो ज्यावर आयुष्यभर अपेक्षित क्रेडिट तोटा ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The credit risk disclosures described below shall enable users of financial statements to understand the effect of credit risk on the amount, timing and uncertainty of future cash flows.","translation":"क्रेडिट जोखीम प्रकटीकरण खालीलप्रमाणे वर्णन केले आहे, ज्यामुळे वित्तीय विवरणांच्या वापरकर्त्यांना भविष्यातील रोख प्रवाहांच्या रकमेवर, वेळेवर आणि अनिश्चिततेवर क्रेडिट जोखीमचा प्रभाव समजून घेता येईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall explain its credit risk management practices and how they relate to the recognition and measurement of expected credit losses.","translation":"एका संस्थेने तिच्या क्रेडिट जोखीम व्यवस्थापन पद्धती आणि अपेक्षित क्रेडिट नुकसानीची ओळख आणि मापनाशी त्यांचा संबंध स्पष्ट केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall disclose information that enables users of financial statements to understand and evaluate how an entity determined whether the credit risk of financial instruments has increased significantly.","translation":"एका संस्थेने अशी माहिती उघड करावी ज्यामुळे वित्तीय विवरणांच्या वापरकर्त्यांना हे समजून घेता येईल आणि मूल्यांकन करता येईल की संस्थेने हे कसे निश्चित केले की वित्तीय साधनांची क्रेडिट जोखीम मोठ्या प्रमाणात वाढली आहे की नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity's definitions of default, including the reasons for selecting those definitions.","translation":"डिफॉल्टच्या संस्थेच्या व्याख्या, त्या व्याख्या निवडण्याची कारणे यासह.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"How the instruments were grouped if expected credit losses were measured on a collective basis.","translation":"सामूहिक आधारावर अपेक्षित क्रेडिट तोटा मोजला गेला तर साधने कशी गटबद्ध केली गेली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall explain the inputs, assumptions and estimation techniques used to apply the impairment requirements.","translation":"एका संस्थेने घट आवश्यकता लागू करण्यासाठी वापरलेले इनपुट, गृहितक आणि अंदाज तंत्र स्पष्ट केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"How forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.","translation":"अपेक्षित क्रेडिट नुकसानीच्या निर्धारणात दूरदृष्टीची माहिती कशी समाविष्ट केली गेली आहे, ज्यात सूक्ष्म-आर्थिक माहितीचा वापर समाविष्ट आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"To explain the changes in the loss allowance and the reasons for those changes, an entity shall provide a reconciliation.","translation":"नुकसान अनुज्ञप्तीमधील बदल आणि त्या बदलांची कारणे स्पष्ट करण्यासाठी, संस्थेने एक reconciliation प्रदान करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall disclose, by credit risk rating grades, the gross carrying amount of financial assets and the exposure to credit risk on loan commitments and financial guarantee contracts.","translation":"एका संस्थेने क्रेडिट जोखीम रेटिंग ग्रेडनुसार, वित्तीय मालमत्तेची एकूण वहन रक्कम आणि कर्ज वचनबद्धता आणि वित्तीय हमी करारांवरील क्रेडिट जोखीम उघड करावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall disclose a maturity analysis for non-derivative financial liabilities that shows the remaining contractual maturities.","translation":"एका संस्थेने नॉन-डेरिव्हेटिव्ह वित्तीय दायित्वासाठी मुदतपूर्ती विश्लेषण उघड करावे जे उर्वरित करारात्मक मुदत दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall disclose a maturity analysis for derivative financial liabilities.","translation":"एका संस्थेने डेरिव्हेटिव्ह वित्तीय दायित्वासाठी मुदतपूर्ती विश्लेषण उघड करावे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An entity shall disclose a sensitivity analysis for each type of market risk to which the entity is exposed.","translation":"एका संस्थेने बाजारातील प्रत्येक प्रकारच्या जोखमीसाठी एक संवेदनशीलता विश्लेषण उघड करावे ज्याचा संस्थेवर परिणाम होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If an entity prepares a sensitivity analysis that reflects interdependencies between risk variables, it may use that sensitivity analysis.","translation":"जर एखादी संस्था संवेदनशीलता विश्लेषण तयार करते जे जोखीम चलांमधील परस्परावलंबित्व दर्शवते, तर ती ते संवेदनशीलता विश्लेषण वापरू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At a minimum, an input and a substantive process that together significantly contribute to the ability to create output.","translation":"कमीत कमी, एक इनपुट आणि एक महत्त्वपूर्ण प्रक्रिया जी एकत्रितपणे आउटपुट तयार करण्याच्या क्षमतेमध्ये महत्त्वपूर्ण योगदान देते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If a set of activities and assets does not have output at the acquisition date, an acquired process shall be considered substantive only if it is critical to the ability to develop or convert an acquired input or inputs into outputs.","translation":"जर क्रियाकलाप आणि मालमत्तेच्या संचात संपादनाच्या तारखेला आउटपुट नसेल, तर संपादित प्रक्रिया महत्त्वपूर्ण मानली जाईल, जर ती संपादित इनपुट किंवा इनपुटचे आउटपुटमध्ये रूपांतरित किंवा विकसित करण्याच्या क्षमतेसाठी महत्त्वपूर्ण असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Those other inputs could include intellectual property that could be used to develop a good or service.","translation":"इतर इनपुटमध्ये बौद्धिक मालमत्ता समाविष्ट असू शकते जी वस्तू किंवा सेवा विकसित करण्यासाठी वापरली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If a set of activities and assets has outputs at the acquisition date, an acquired process shall be considered substantive if, when applied to an acquired input or inputs, it is critical to the ability to continue producing outputs.","translation":"जर क्रियाकलाप आणि मालमत्तेच्या संचात संपादनाच्या तारखेला आउटपुट असेल, तर संपादित प्रक्रिया महत्त्वपूर्ण मानली जाईल, जर ती संपादित इनपुट किंवा इनपुटला लागू केली जाते, तेव्हा आउटपुटचे उत्पादन सुरू ठेवण्याची क्षमता महत्त्वाची असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets.","translation":"एकाग्रता चाचणी पूर्ण होते, जर संपादित एकूण मालमत्तेचे जवळपास सर्व उचित मूल्य एकाच ओळखण्यायोग्य मालमत्तेमध्ये किंवा तत्सम ओळखण्यायोग्य मालमत्तेच्या समूहात केंद्रित असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Gross assets acquired shall exclude cash and cash equivalents, deferred tax assets, and goodwill resulting from the effects of deferred tax liabilities.","translation":"संपादित एकूण मालमत्तेमध्ये रोख आणि रोख समतुल्य, स्थगित कर मालमत्ता आणि स्थगित कर दायित्वांच्या परिणामामुळे निर्माण होणारी सद्भावना वगळली जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A single identifiable asset shall include any asset or group of assets that would be recognized and measured as a single identifiable asset in a business combination.","translation":"एकाच ओळखण्यायोग्य मालमत्तेमध्ये कोणतीही मालमत्ता किंवा मालमत्तेचा समूह समाविष्ट असेल, ज्यास व्यवसाय संयोजनात एकाच ओळखण्यायोग्य मालमत्तेमध्ये मान्यता दिली जाईल आणि मोजले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If a tangible asset is attached to, and cannot be physically removed and used separately from, another tangible asset, those assets shall be considered a single identifiable asset.","translation":"जर एक मूर्त मालमत्ता दुसऱ्या मूर्त मालमत्तेला जोडलेली असेल, आणि ती भौतिकदृष्ट्या वेगळी करता येत नसेल आणि स्वतंत्रपणे वापरली जाऊ शकत नसेल, तर ती मालमत्ता एकाच ओळखण्यायोग्य मालमत्ता मानली जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When assessing whether assets are similar, an entity shall consider the nature of each single identifiable asset and the risks associated with managing and creating outputs from the assets.","translation":"मालमत्ता समान आहेत की नाही याचे मूल्यांकन करताना, संस्थेने प्रत्येक एकल ओळखण्यायोग्य मालमत्तेचे स्वरूप आणि मालमत्तेतून आउटपुट व्यवस्थापित करणे आणि तयार करणे या संबंधित जोखमी विचारात घ्याव्यात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A tangible asset and an intangible asset shall not be considered similar assets.","translation":"एक मूर्त मालमत्ता आणि एक अमूर्त मालमत्ता समान मालमत्ता मानली जाणार नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Concentration test is optional test and the decision to apply is made on a transaction to transaction basis.","translation":"एकाग्रता चाचणी ही एक वैकल्पिक चाचणी आहे आणि ती लागू करण्याचा निर्णय व्यवहारानुसार घेतला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Measure the Fair Value of Gross Assets acquired.","translation":"संपादित एकूण मालमत्तेचे उचित मूल्य मोजा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Determine if substantially all of the value is concentrated in the value determined.","translation":"जवळपास सर्व मूल्य निश्चित केलेल्या मूल्यामध्ये केंद्रित आहे की नाही ते निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Fair value of consideration transferred (including fair value of non-controlling interest and fair value of previously interest held).","translation":"हस्तांतरित विचाराचे उचित मूल्य (गैर-नियंत्रण हितसंबंधाचे उचित मूल्य आणि पूर्वीच्या हितसंबंधाचे उचित मूल्य यासह).","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Company X is a liquor manufacturer and has traded for a number of years.","translation":"कंपनी X एक मद्यनिर्मिती करणारी कंपनी आहे आणि तिने अनेक वर्षांपासून व्यापार केला आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"In this case, it is clear that the Company X is a business.","translation":"या प्रकरणात, हे स्पष्ट आहे की कंपनी X एक व्यवसाय आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Company D is a development stage entity that has not started revenue-generating operations.","translation":"कंपनी डी एक विकास-टप्प्यातील संस्था आहे जिने महसूल-निर्मितीची कामगीरी सुरू केलेली नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Company A pays ` 600 million in exchange for 60% of the equity of Company D.","translation":"कंपनी A कंपनी D च्या 60% इक्विटीच्या बदल्यात ` 600 दशलक्ष देते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Company A acquires 100% of the equity and voting rights of Company P.","translation":"कंपनी A कंपनी P च्या 100% इक्विटी आणि मतदानाच्या अधिकारांचे अधिग्रहण करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"In most cases, an asset or group of assets and liabilities that are being capable of generating revenues, would constitute a business.","translation":"अनेक प्रकरणांमध्ये, मालमत्ता किंवा मालमत्तेचा समूह आणि दायित्वे जी महसूल निर्माण करण्यास सक्षम आहेत, ते व्���वसाय बनतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall recognise an indemnification asset at the same time that it recognises the indemnified item.","translation":"अधिग्रहणकर्ता त्याच वेळी नुकसानभरपाई मालमत्तेची नोंद करेल ज्यावेळी तो नुकसानभरपाईची वस्तू ओळखतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Company A acquires Company B and determines the fair value of the contingent liability to be ` 2 million.","translation":"कंपनी A कंपनी B चे अधिग्रहण करते आणि आकस्मिक दायित्वाचे योग्य मूल्य ` 2 दशलक्ष निश्चित करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall account for the potential tax effects of temporary differences.","translation":"अधिग्रहणकर्ता तात्पुरत्या फरकांच्या संभाव्य कर परिणामांचा हिशेब देईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer records the fair value of the obligations for any post-retirement obligation.","translation":"अधिग्रहणकर्ता कोणत्याही सेवानिवृत्तीनंतरच्या दायित्वासाठी असलेल्या जबाबदाऱ्यांचे योग्य मूल्य नोंदवतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The seller may contractually indemnify the acquirer for the outcome of a contingency.","translation":"विक्रेता करारानुसार, आकस्मिकतेच्या निकालासाठी अधिग्रहकाला नुकसानभरपाई देऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer obtains an indemnification asset.","translation":"अधिग्रहणकर्ता एक नुकसानभरपाई मालमत्ता प्राप्त करतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Company A would recognise ` 2 million in its financial statements.","translation":"कंपनी A तिच्या आर्थिक विवरणामध्ये ` 2 दशलक्षची नोंद करेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The acquirer shall measure a deferred tax asset or liability.","translation":"अधिग्रहणकर्ता एक स्थगित कर मालमत्ता किंवा दायित्व मोजेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall account for the potential tax effects.","translation":"अधिग्रहणकर्ता संभाव्य कर परिणामांचा हिशेब देईल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The acquirer records the fair value of the obligations.","translation":"अधिग्रहणकर्ता दायित्वांचे योग्य मूल्य नोंदवतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The seller may indemnify the acquirer against losses.","translation":"विक्रेता अधिग्रहकाला नुकसानापासून संरक्षण देऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The acquirer shall recognise an indemnification asset.","translation":"अधिग्रहणकर्ता एक नुकसानभरपाई मालमत्तेची नोंद करेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The acquirer shall measure the value of a reacquired right.","translation":"अधिग्रहणकर्ता पुन्हा प्राप्त झालेल्या अधिकाराचे मूल्य मोजेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An intangible asset is identifiable if it meets either the separability criterion or the contractual- legal criterion.","translation":"अमूर्त मालमत्ता ओळखण्यायोग्य आहे जर ती एकतर वेगळे होण्याचे निकष किंवा करारात्मक-कायदेशीर निकष पूर्ण करत असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall measure a liability or an equity instrument related to share-based payment transactions.","translation":"अधिग्रहणकर्ता भाग-आधारित पेमेंट व्यवहारांशी संबंधित दायित्व किंवा इक्विटी इन्स्ट्रुमेंट मोजेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall measure an acquired non-current asset that is classified as held for sale.","translation":"अधिग्रहणकर्ता विक्रीसाठी वर्गीकृत केलेल्या अधिग्रहित गैर-चालू मालमत्तेचे मोजमाप करेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall measure a group of contracts within the scope of Ind AS 117.","translation":"अधिग्रहणकर्ता इंड एएस 117 च्या कार्यक्षेत्रात असलेल्या करारांच्या समूहाचे मोजमाप करेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall recognise right-of-use assets and lease liabilities for leases identified in accordance with Ind AS 116.","translation":"अधिग्रहणकर्ता इंड एएस 116 नुसार ओळखल्या गेलेल्या लीजसाठी वापर-अधिकाराची मालमत्ता आणि लीज दायित्वे ओळखेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer subsumes into Goodwill the value of an acquired intangible asset that is not identifiable.","translation":"अधिग्रहणकर्ता, अधिग्रहित अमूर्त मालमत्तेचे मूल्य, जे ओळखण्यायोग्य नाही, सद्भावनेत समाविष्ट करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer should not subsequently reclassify the value of those contracts from goodwill.","translation":"अधिग्रहणकर्त्याने सद्भावनेतून त्या करारांचे मूल्य नंतर पुनर्वर्गीकृत करू नये.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer is usually the entity that issues its equity interests.","translation":"खरेदीदार साधारणपणे ती संस्था असते जी तिचे समभाग जारी करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"However, in some business combinations, commonly called ‘reverse acquisitions’, the issuing entity is the acquiree.","translation":"परंतु, काही व्यवसाय संयोगांमध्ये, ज्याला सामान्यतः ‘उलट खरेदी’ म्हणतात, जारी करणारी संस्था ही खरेदीदार असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The relative voting rights in the combined entity after the business combination.","translation":"व्यवसाय संयोगांनंतर एकत्रित संस्थेतील सापेक्ष मतदानाचा अधिकार.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer is usually the combining entity whose owners as a group retain or receive the largest portion of the voting rights in the combined entity.","translation":"खरेदीदार साधारणपणे ती एकत्रित संस्था असते जिचे मालक समूहाने एकत्रित संस्थेतील मतदानाचा सर्वात मोठा हिस्सा कायम ठेवतात किंवा प्राप्त करतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Hence in the above scenario Veera Limited shareholder gets 67% Share and Zeera Limited shareholder gets 33.33% share in Meera Limited.","translation":"म्हणून, वरील परिस्थितीत, वीरा लिमिटेड भागधारकांना 67% हिस्सा मिळतो आणि झीरा लिमिटेड भागधारकांना मीरा लिमिटेडमध्ये 33.33% हिस्सा मिळतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer is usually the combining entity whose single owner or organised group of owners holds the largest minority voting interest in the combined entity.","translation":"खरेदीदार साधारणपणे ती एकत्रित संस्था असते ज्याचा एक मालक किंवा मालकांचा संघ एकत्रित संस्थेमध्ये सर्वात मोठा अल्पसंख्याक मताधिकार धारण करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer is usually the combining entity whose owners have the ability to elect or appoint or to remove a majority of the members of the governing body of the combined entity.","translation":"खरेदीदार साधारणपणे ती एकत्रित संस्था असते, ज्यांच्या मालकांना एकत्रित संस्थेच्या गव्हर्निंग बॉडीमधील सदस्यांपैकी बहुमताने निवडण्याचा, नेमण्याचा किंवा काढण्याचा अधिकार असतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer is usually the combining entity whose (former) management dominates the management of the combined entity.","translation":"खरेदीदार साधारणपणे ती एकत्रित संस्था असते ज्याचे (माजी) व्यवस्थापन एकत्रित संस्थेच्या व्यवस्थापनावर वर्चस्व गाजवतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer is usually the combining entity that pays a premium over the pre-combination fair value of the equity interests of the other combining entity or entities.","translation":"खरेदीदार साधारणपणे ती एकत्रित संस्था असते जी इतर एकत्रित संस्थेच्या किंवा संस्थांच्या इक्विटी हितसंबंधांच्या पूर्व-संयोजन योग्य मूल्यापेक्षा जास्त प्रीमियम भरते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer is usually the combining entity whose relative size (measured in, for example, assets, revenues or profit) is significantly greater than that of the other combining entity or entities.","translation":"खरेदीदार साधारणपणे ती एकत्रित संस्था असते ज्याचा सापेक्ष आकार (उदाहरणार्थ, मालमत्ता, महसूल किंवा नफा मोजला जातो) इतर एकत्रित संस्थेपेक्षा किंवा संस्थांपेक्षा लक्षणीयरीत्या मोठा असतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Company A has much larger scale of operations than Company B.","translation":"कंपनी A ची कार्यप्रणाली कंपनी B पेक्षा खूप मोठी आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Company B merges with Company A such that the shareholders of Company B would receive 1 equity share of Company A for every 1 share held in Company B.","translation":"कंपनी B, कंपनी A मध्ये विलीन होते, ज्यामुळे कंपनी B च्या भागधारकांना कंपनी A चा 1 इक्विटी शेअर, कंपनी B मध्ये धारण केलेल्या प्रत्येक 1 शेअरसाठी मिळेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In this transaction, Company A is the acquirer for the purposes of accounting for business combination as per Ind AS 103.","translation":"या व्यवहारात, कंपनी A, इंड एएस 103 नुसार व्यवसाय संयोजनासाठी लेखांकनाच्या उद्देशाने खरेदीदार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Company B merges Company A such that the shareholders of Company B would receive 10 equity share of Company A for every 1 share held in Company B.","translation":"कंपनी B, कंपनी A मध्ये विलीन होते, ज्यामुळे कंपनी B च्या भागधारकांना कंपनी A चे 10 इक्विटी शेअर्स, कंपनी B मध्ये धारण केलेल्या प्रत्येक 1 शेअरसाठी मिळतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Post-acquisition, the management of Company B would manage the operations of the combined entity.","translation":"खरेदीनंतर, कंपनी B चे व्यवस्थापन एकत्रित संस्थेचे कामकाज पाहिल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For legal purposes as well as for reporting purposes, it is the Company A that would be considered as an acquirer.","translation":"कायदेशीर तसेच अहवाल देण्याच्या उद्देशाने, कंपनी A ला खरेदीदार मानले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The key drivers of the accounting are identifying the party on whose behalf the new entity has been formed and identifying the business acquired.","translation":"लेखांकनाचे मुख्य चालक म्हणजे ज्याच्या वतीने नवीन संस्था तयार केली गेली आहे आणि अधिग्रहित व्यवसाय ओळखणे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A reverse acquisition occurs when the entity that issues securities (the legal acquirer) is identified as the acquiree for accounting purposes.","translation":"उलट खरेदी तेव्हा होते जेव्हा सिक्युरिटीज जारी करणारी संस्था (कायदेशीर खरेदीदार) लेखांकनाच्या उद्देशाने खरेदीदार म्हणून ओळखली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquisition date is a very important step in the business combination accounting because it determines when the acquirer recognises and measures the consideration, the assets acquired and liabilities assumed.","translation":"खरेदीची तारीख व्यवसाय संयोजनाच्या लेखांकनात एक अतिशय महत्त्वाचे पाऊल आहे कारण ते निर्धारित करते की खरेदीदार केव्हा विचार, अधिग्रहित मालमत्ता आणि गृहीत दायित्वे ओळखतो आणि मोजतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall identify the acquisition date, which is the date on which it obtains control of the acquiree.","translation":"खरेदीदाराने खरेदीची तारीख निश्चित करावी, जी ती तारीख आहे ज्या दिवशी तो खरेदीदारावर नियंत्रण मिळवतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall measure the identifiable assets acquired and the liabilities assumed at their acquisition-date fair values.","translation":"प्राप्त केलेले ओळखण्यायोग्य मालमत्ता आणि गृहीत धरलेली देणी अधिग्रहणाच्या दिनांकाच्या उचित मूल्यावर मोजली जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Examples of potential forms of consideration include cash, other assets, a business or a subsidiary of the acquirer.","translation":"विचारल्या जाणाऱ्या संभाव्य प्रकारांमध्ये रोख, इतर मालमत्ता, व्यवसाय किंवा अधिग्रहकाची उपकंपनी यांचा समावेश होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If so, the acquirer shall remeasure the transferred assets or liabilities to their fair values as of the acquisition date.","translation":"असे असल्यास, अधिग्रहक हस्तांतरित मालमत्ता किंवा देणी अधिग्रहणाच्या दिनांकापर्यंत त्यांच्या उचित मूल्यावर पुन्हा मोजेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall account for acquisition related costs as expenses in the periods in which the costs are incurred.","translation":"अधिग्रहकाने अधिग्रहणाशी संबंधित खर्च ज्या कालावधीत खर्च येतो, त्या कालावधीत खर्च म्हणून विचारात घ्यावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall recognise the acquisition-date fair value of contingent consideration as part of the consideration transferred.","translation":"अधिग्रहकाने आकस्मिक विचाराचे अधिग्रहणाच्या दिनांकाचे उचित मूल्य हस्तांतरित विचाराचा भाग म्हणून ओळखावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The direct cost of acquisition is not included in the determination of the purchase consideration.","translation":"खरेदी विचारात अधिग्रहणाचा थेट खर्च समाविष्ट केला जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An acquirer sometimes obtains control of an acquiree without transferring consideration.","translation":"अधिग्रहक कधीकधी विचार न करताही अधिग्रहित संस्थेचे नियंत्रण मिळवतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall measure at the acquisition date components of non-controlling interest.","translation":"अधिग्रहक अधिग्रहणाच्या दिनांकास, नियंत्रण नसलेल्या हितसंबंधांचे घटक मोजेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer transfers no consideration in exchange for control of an acquiree.","translation":"अधिग्रहक, अधिग्रहित संस्थेच्या नियंत्रणासाठी काहीही विचार हस्तांतरित करत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall classify an obligation to pay contingent consideration as a liability or as equity.","translation":"अधिग्रहकाने आकस्मिक विचार भरण्याची जबाबदारी दायित्व किंवा इक्विटी म्हणून वर्गीकृत करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This transaction is referred as a business combination achieved in stages.","translation":"या व्यवहाराला टप्प्याटप्प्याने साध्य केलेले व्यवसाय संयोजन म्हणून संबोधले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the land will be considered in determining the fair value of the consideration.","translation":"जमिनीचे उचित मूल्य विचारात घेण्याच्या उचित मूल्य निश्चितीमध्ये विचारात घेतले जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall measure those assets and liabilities at their carrying amounts immediately before the acquisition date.","translation":"अधिग्रहक अधिग्रहणाच्या दिनांकाच्या अगदी आधी त्यांच्या वहन मूल्यावर ती मालमत्ता आणि देणी मोजेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall account for acquisition related costs as expenses.","translation":"अधिग्रहकाने अधिग्रहणाशी संबंधित खर्चाचा खर्च म्हणून हिशेब ठेवावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall recognise, separately from goodwill, the identifiable assets acquired.","translation":"अधिग्रहक, सद्‌इच्छेपासून स्वतंत्रपणे, अधिग्रहित करता येण्याजोग्या मालमत्ता ओळखेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall measure the identifiable assets acquired and the liabilities assumed at their acquisition-date fair values.","translation":"अधिग्रहक अधिग्रहणाच्या दिनांकाला अधिग्रहित करता येण्याजोग्या मालमत्ता आणि गृहीत धरलेल्या देयतांचे उचित मूल्य मोजेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In a business combination achieved in stages, the acquirer shall remeasure its previously held equity interest in the acquiree at its acquisition-date fair value.","translation":"टप्प्याटप्प्याने साध्य केलेल्या व्यवसाय संयोजनात, अधिग्रहक अधिग्रहित संस्थेमधील पूर्वीचा इक्विटी हिस्सा त्याच्या अधिग्रहणाच्या दिनांकाच्या उचित मूल्यावर पुन्हा मोजेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall attribute to the owners of the acquiree the amount of the acquiree’s net assets recognised.","translation":"अधिग्रहक, अधिग्रहित संस्थेच्या मालकांना, अधिग्रहित संस्थेची नोंदवलेली निव्वळ मालमत्तेची रक्कम देईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall measure at the acquisition date components of non-controlling interest in the acquiree.","translation":"अधिग्रहक अधिग्रहणाच्या दिनांकास, अधिग्रहित संस्थेमधील नियंत्रण नसलेल्या हितसंबंधांचे घटक मोजेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall recognise the acquisition-date fair value of contingent consideration as part of the consideration transferred in exchange for the acquiree.","translation":"अधिग्रहक, अधिग्रहित संस्थेच्या बदल्यात हस्तांतरित विचाराचा भाग म्हणून, आकस्मिक विचाराचे अधिग्रहणाच्या दिनांकाचे उचित मूल्य ओळखेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company should be identified as the acquirer.","translation":"कंपनीला अधिग्रहक म्हणून ओळखले पाहिजे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Acquisition accounting cannot be avoided.","translation":"अधिग्रहण लेखांकन टाळता येणार नाही.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Business combinations under common control shall be accounted for using the pooling of interest method.","translation":"एकाच नियंत्रणाखालील व्यवसाय संयोजनांचे लेखे एकत्रित व्याज पद्धतीने मांडले जातील.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The assets and liabilities of the combining entities are reflected at their carrying amounts.","translation":"संयोजित संस्थांची मालमत्ता आणि देयता त्यांच्या वहन मूल्यांवर दर्शविली जाते.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"No adjustments are made to reflect fair values.","translation":"वाजवी मूल्य दर्शविण्यासाठी कोणतीही समायोजने केली जात नाहीत.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The financial information in the financial statements in respect of prior periods should be restated.","translation":"मागील कालावधीच्या संदर्भात वित्तीय विवरणपत्रांमधील आर्थिक माहिती पुन्हा मांडावी.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The consideration for the business combination may consist of securities, cash or other assets.","translation":"व्यवसाय संयोजनासाठीचे प्रतिफळ रोखे, रोख किंवा इतर मालमत्ता असू शकते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Securities shall be recorded at nominal value.","translation":"रोखे नाममात्र मूल्यावर नोंदवले जातील.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The balance of the retained earnings appearing in the financial statements of the transferor is aggregated.","translation":"हस्तांतरणकर्त्याच्या आर्थिक विवरणपत्रात दर्शविलेला retained earnings चा शिल्लक साठा एकत्रित केला जातो.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The identity of the reserves shall be preserved.","translation":"राखीव निधीची ओळख कायम ठेवली जाईल.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The difference shall be transferred to capital reserve.","translation":"फरक भांडवली राखीव निधीमध्ये हस्तांतरित केला जाईल.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The entity will be required to restate its financial statements.","translation":"संस्थेला तिची आर्थिक विवरणे पुन्हा सादर करणे आवश्यक असेल.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Entity A controls Entity B before and after the acquisition.","translation":"अधिग्रहणापूर्वी आणि नंतरही, संस्था A, संस्था B वर नियंत्रण ठेवते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Entity C cannot be the acquirer.","translation":"संस्था C अधिग्रहक असू शकत नाही.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"It is a reorganisation of entity B.","translation":"हे संस्था B चे पुनर्गठन आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Enterprise Ltd. has 2 divisions.","translation":"एंटरप्राइज लिमिटेडचे 2 विभाग आहेत.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Division Mobiles was sold for ₹25 crores.","translation":"मोबाइल्स विभाग ₹25 कोटींना विकला गेला.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Pass journal entries in the books of Enterprise Ltd.","translation":"एंटरप्राइज लिमिटेडच्या पुस्तकात जर्नल नोंदी करा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Prepare the Balance Sheet of Enterprise Ltd.","translation":"एंटरप्राइज लिमिटेडचे ताळेबंदपत्र तयार करा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The members of the company have been allotted shares.","translation":"कंपनीच्या सदस्यांना शेअर्सचे वाटप करण्यात आले आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The acquirer shall recognise Goodwill as of the acquisition date measured as the excess of (a) over (b) below.","translation":"संपादन दिनांकास, संपादनकर्त्याने सद्भावना (गुडविल) ओळखावी, जी (अ) व (ब) मधील अधिक्याने मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In a business combination in which no consideration is transferred, the acquirer shall use the acquisition-date fair value of the acquirer’s interest in the acquiree.","translation":"अशा व्यवसाय संयोजनात ज्यात कोणतेही प्रतिफळ हस्तांतरित केले जात नाही, संपादकाने संपादकाच्या हितसंबंधाचे संपादन-दिनांकित उचित मूल्य वापरावे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall recognise the resulting gain in other comprehensive income on the acquisition date and accumulate the same in equity as capital reserve.","translation":"संपादनकर्त्याने संपादनाच्या दिनांकास इतर सर्वसमावेशक उत्पन्नात (इतर व्यापक उत्पन्नात) होणारा नफा ओळखावा आणि भांडवली राखीव म्हणून तो इक्विटीमध्ये जमा करावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A bargain purchase might happen, for example, in a business combination that is a forced sale in which the seller is acting under compulsion.","translation":"उदाहरणार्थ, सक्तीच्या विक्रीत, विक्रेता सक्तीने वागत असेल, अशा व्यवसाय संयोजनात स्वस्त खरेदी (bargain purchase) होऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall then review the procedures used to measure the amounts this Ind AS requires to be recognised at the acquisition date.","translation":"त्यानंतर, संपादकाने या इंड एएसनुसार संपादनाच्या दिनांकास मोजण्यासाठी वापरलेल्या कार्यपद्धतीचे पुनरावलोकन करावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"How should A Ltd. recognise the above bargain purchase?","translation":"ए लिमिटेडने वरील स्वस्त खरेदीचे (bargain purchase) रेकॉर्डिंग कसे करावे?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The measurement period ends as soon as the acquirer receives the information it was seeking.","translation":"संपादनकर्ता माहिती मिळवताच मापन कालावधी (measurement period) समाप्त होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Any change i.e. increase or decrease in the net assets acquired due to new information available during the measurement period will be adjusted against goodwill.","translation":"मापन कालावधीत उपलब्ध झालेल्या नवीन माहितीमुळे संपादीत निव्वळ मालमत्तेत झालेला कोणताही बदल, म्हणजेच वाढ किंवा घट, सद्भावनेमध्ये (गुडविल) समायोजित केला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"However, after the measurement period ends, any change in the value of assets and liabilities due to an information which existed on the valuation date will be accounted as an error.","translation":"परंतु, मापन कालावधी (measurement period) संपल्यानंतर, मूल्यांकन दिनांकास अस्तित्वात असलेल्या माहितीमुळे मालमत्ता आणि दायित्वांच्या मूल्यामध्ये झालेला कोणताही बदल त्रुटी म्हणून मानला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Whether conditions existed on acquisition date?","translation":"संपादन दिनांकास (acquisition date) अटी अस्तित्वात होत्या का?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The acquirer and the acquiree may have a pre-existing relationship or other arrangement before negotiations for the business combination began.","translation":"व्यवसाय संयोजनासाठी वाटाघाटी सुरू होण्यापूर्वी, संपादनकर्ता (acquirer) आणि संपादीत (acquiree) यांच्यात पूर्व-अस्तित्वातील संबंध किंवा इतर व्यवस्था असू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Separate transactions shall be accounted for in accordance with the relevant Ind AS.","translation":"विशिष्ट व्यवहारांचे (separate transactions) हिशेब संबंधित इंड एएसनुसार (Ind AS) केले जातील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A transaction entered into by or on behalf of the acquirer or primarily for the benefit of the acquirer or the combined entity, is likely to be a separate transaction.","translation":"संपादनकर्त्याद्वारे किंवा त्याच्या वतीने किंवा प्रामुख्याने संपादनकर्ता किंवा एकत्रित संस्थेच्या फायद्यासाठी केलेला व्यवहार, एक स्वतंत्र व्यवहार (separate transaction) असण्याची शक्यता आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The reasons for the transaction- Understanding the reasons why the parties to the combination entered into a particular transaction may provide insight.","translation":"व्यवहाराची कारणे - संयोजनातील पक्षांनी विशिष्ट व्यवहारात प्रवेश करण्याची कारणे समजून घेणे उपयुक्त ठरू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If a transaction is arranged primarily for the benefit of the acquirer or the combined entity rather than primarily for the benefit of the acquiree.","translation":"जर एखादा व्यवहार प्रामुख्याने संपादनकर्ता किंवा एकत्रित संस्थेच्या फायद्यासाठी आयोजित केला गेला असेल, संपादीतच्या (acquiree) फायद्याऐवजी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Understanding who initiated the transaction may also provide insight into whether it is part of the exchange for the acquiree.","translation":"व्यवहार कोणी सुरू केला हे समजून घेणे, ते संपादीतसाठी (acquiree) केलेल्या देवाणघेवाणीचा भाग आहे की नाही, हे समजून घेण्यास मदत करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The timing of the transaction may also provide insight into whether it is part of the exchange for the acquiree.","translation":"व्यवहाराची वेळ (timing) देखील हे समजून घेण्यास मदत करू शकते की तो संपादीतसाठी (acquiree) केलेल्या देवाणघेवाणीचा भाग आहे की नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Recommend the accounting for such litigation liability at the time of business combination of Progressive Ltd. and Regressive Ltd.","translation":"प्रोग्रेसिव्ह लिमिटेड (Progressive Ltd.) आणि रिग्रेसिव्ह लिमिटेडच्या (Regressive Ltd.) व्यवसाय संयोजनाच्या वेळी अशा खटल्याच्या दायित्वासाठी लेखांकन (accounting) सुचवा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In the above scenario the litigation is in substance settled with the business combination transaction.","translation":"वरील परिस्थितीत, व्यवसाय संयोजनाच्या व्यवहारातून खटला (litigation) वस्तुतः निकाली काढला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Whether arrangements for contingent payments to employees or selling shareholders are contingent consideration in the business combination or are separate transactions depends on the nature of the arrangements.","translation":"कर्मचाऱ्यांसाठी किंवा भागधारक (selling shareholders) विकणाऱ्यांसाठी आकस्मिक (contingent) पेमेंटची व्यवस्था व्यवसाय संयोजनातील आकस्मिक विचार आहे की स्वतंत्र व्यवहार, हे व्यवस्थेच्या स्वरूपावर अवलंबून असते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's profit and loss statement is a key indicator of its financial performance.","translation":"कंपनीचा नफा आणि तोटा विवरण तिच्या आर्थिक कामगिरीचा एक महत्त्वाचा निर्देशक आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Goodwill is not considered in the profit and loss calculation.","translation":"ख्याती (गुडविल) नफा आणि तोटा मोजणीमध्ये विचारात घेतली जात नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Legal suits can impact the measurement of non-contractual provisions.","translation":"कायदेशीर दावे (खटले) गैर-ठरलेल्या तरतुदींच्या मापनावर परिणाम करू शकतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Capitalized and amortized assets are important for financial reporting.","translation":"भांडवलीकृत आणि अमोरटाईज्ड मालमत्ता आर्थिक अहवालनासाठी महत्त्वपूर्ण आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Supply agreements and franchise agreements are examples of pre-existing relationships.","translation":"पुरवठा करार आणि फ्रेंचायझी करार हे पूर्व-अस्तित्वातील ���ंबंधांची उदाहरणे आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The fair value is determined based on the remaining contractual term.","translation":"उचित मूल्य उर्वरित कराराच्या मुदतीवर आधारित निश्चित केले जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Continuing employment terms can indicate the substance of a contingent consideration arrangement.","translation":"सुरू असलेल्या रोजगाराच्या अटी आकस्मिक विचार विनिमय व्यवस्थेच्या स्वरूपाचे संकेत देऊ शकतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"If employment terminates, contingent payments may be forfeited.","translation":"नोकरी संपुष्टात आल्यास, आकस्मिक देयके (पेमेंट) जप्त केली जाऊ शकतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The duration of employment can be a factor in determining the nature of contingent payments.","translation":"रोजगाराचा कालावधी आकस्मिक देयकांच्या स्वरूपाचे निर्धारण करण्यात एक घटक असू शकतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Employee remuneration levels are considered when assessing contingent payments.","translation":"आकस्मिक देयकांचे मूल्यांकन करताना कर्मचाऱ्यांच्या मानधनाचे (रिवॉर्ड) स्तर विचारात घेतले जातात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Incremental payments to employees can indicate remuneration for services.","translation":"कर्मचाऱ्यांसाठी वाढीव देयके (पेमेंट) सेवांसाठी मानधन दर्शवू शकतात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The number of shares owned by key employees is relevant.","translation":"महत्त्वाच्या कर्मचाऱ्यांच्या मालकीचे समभागांची संख्या संबंधित आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Contingent payment formulas can help assess the substance of an arrangement.","translation":"आकस्मिक देयकांचे सूत्र (फॉर्म्युला) व्यवस्थेच्या स्वरूपाचे मूल्यांकन करण्यास मदत करू शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Other agreements, like non-compete clauses, are also considered.","translation":"अ-स्पर्धा (नॉन-कम्पिट) कलमांसारखे (क्लॉज) इतर करार देखील विचारात घेतले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The acquirer may exchange its share-based payment awards for those of the acquiree.","translation":"अधिग्रहणकर्ता (अक्वायरर) त्याच्या समभाग-आधारित पेमेंट पुरस्कारांची (अ‍ॅवॉर्ड) अदलाबदल, अधिग्रहित कंपनीच्या पुरस्कारांशी करू शकतो.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Share options and other share-based payments are accounted for as modifications.","translation":"शेअरचे पर्याय (ऑप्शन्स) आणि इतर समभाग-आधारित देयके सुधारणा म्हणून मोजली जातात.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The market-based measure of replacement awards is included in the consideration.","translation":"बदली पुरस्कारांचे (रिप्लेसमेंट अवॉर्ड) बाजार-आधारित मापन विचारात घेतले जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Changes in vesting estimates affect remuneration cost.","translation":"वेस्टिंगच्या अंदाजात बदल मानधन खर्चावर परिणाम करतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Non-controlling interests are measured at fair value or proportionate share.","translation":"नियंत्रण नसलेल्या हितसंबंधांचे (इंटरेस्ट) मापन उचित मूल्य किंवा प्रमाणशीर हिस्सा (शेअर) नुसार केले जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Goodwill is calculated based on the difference between fair value and net assets.","translation":"ख्याती (गुडविल) उचित मूल्य आणि निव्वळ मालमत्तेमधील फरकावर आधारित मोजली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination.","translation":"एक्वायररने अशी माहिती उघड करावी जी त्याच्या वित्तीय विवरणांच्या वापरकर्त्यांना व्यवसाय संयोगाचे स्वरूप आणि आर्थिक परिणाम तपासण्यास सक्षम करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Contingent consideration classified as equity shall not be re-measured.","translation":"इक्विटी म्हणून वर्गीकृत केलेली आकस्मिक विचारणा पुन्हा मोजली जाणार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall account for changes in the fair value of contingent consideration that are not measurement period adjustments.","translation":"एक्वायरर आकस्मिक विचाराच्या योग्य मूल्यामध्ये होणारे बदल विचारात घेईल जे मापन कालावधीतील समायोजन नाहीत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall disclose the acquisition date.","translation":"एक्वायरर अधिग्रहणाची तारीख उघड करेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The primary reasons for the business combination should be described.","translation":"व्यवसाय संयोगाची प्राथमिक कारणे स्पष्ट केली पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall disclose the percentage of voting equity interests acquired.","translation":"एक्वायररने अधिग्रहित केलेल्या मतदानाच्या इक्विटीमधील हितसंबंधांची टक्केवारी उघड करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Changes resulting from events after the acquisition date are not measurement period adjustments.","translation":"अधिग्रहणाच्या तारखेनंतरच्या घटनांमुळे होणारे बदल मापन कालावधीतील समायोजन नाहीत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall measure an indemnification asset that was recognised at the acquisition date on the same basis as the indemnified liability or asset.","translation":"एक्वायरर अधिग्रहणाच्या तारखेला मान्यताप्राप्त नुकसानभरपाई मालमत्तेचे मोजमाप त्याच आधारावर करेल ज्या आधारावर नुकसानभरपाईची देयता किंवा मालमत्ता मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"After initial recognition and until the liability is settled, cancelled or expires, the acquirer shall measure a contingent liability.","translation":"सुरुवातीला मान्यता दिल्यानंतर आणि दायित्व निकाली, रद्द किंवा कालबाह्य होईपर्यंत, एक्वायरर आकस्मिक दायित्वाचे मोजमाप करेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A reacquired right recognised as an intangible asset shall be amortised over the remaining contractual period.","translation":"अमूर्त मालमत्ता म्हणून मान्यताप्राप्त पुन:प्राप्त अधिकार उर्वरित कराराच्या कालावधीत अमोरटाईज केला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall derecognise the indemnification asset only when it collects the asset.","translation":"एक्वायरर केवळ मालमत्ता गोळा करते तेव्हाच नुकसानभरपाई मालमत्तेला मान्यता देईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Some changes in the fair value of contingent consideration may be the result of additional information.","translation":"आकस्मिक विचाराच्या योग्य मूल्यातील काही बदल अतिरिक्त माहितीचा परिणाम असू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall account for changes in the fair value of contingent consideration.","translation":"एक्वायरर आकस्मिक विचाराच्या योग्य मूल्यातील बदलांचा हिशेब देईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall disclose the factors that make up the goodwill recognised.","translation":"एक्वायररने मान्यताप्राप्त सद्भावना तयार करणारे घटक उघड करावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall disclose the acquisition-date fair value of the total consideration transferred.","translation":"एक्वायररने हस्तांतरित केलेल्या एकूण विचाराचे अधिग्रहणाच्या तारखेचे योग्य मूल्य उघड करावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquirer shall disclose the amount recognised as of the acquisition date for each major class of assets acquired and liabilities assumed.","translation":"एक्वायररने अधिग्रहणाच्या तारखेला अधिग्रहित मालमत्तेच्या प्रत्येक प्रमुख वर्गासाठी आणि गृहीत धरलेल्या दायित्वासाठी मान्यताप्राप्त रक्कम उघड करावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The acquirer shall disclose information required in paragraph 85 of Ind AS 37.","translation":"एक्वायररने इंड एएस 37 च्या परिच्छेद 85 मध्ये आवश्यक असलेली माहिती उघड करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Common control business combination means a business combination involving entities or businesses.","translation":"सामान नियंत्रण व्यवसाय संयोजन म्हणजे अशी व्यवसाय योजना ज्यात संस्था किंवा व्यवसाय समाविष्ट असतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Common control combinations are the most frequent.","translation":"सामान नियंत्रण संयोजन सर्वात वारंवार घडतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"This transaction therefore meets the definition of a common control combination.","translation":"म्हणूनच, हे व्यवहार सामान्य नियंत्रण संयोजनाच्या व्याख्येमध्ये बसते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"receivables (1,800 + 4,000) 5,800","translation":"प्राप्त होणारे (1,800 + 4,000) 5,800","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Cash and Cash equivalent (450 + 400) 850","translation":"रोख आणि रोख समतुल्य (450 + 400) 850","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"EQUITY AND LIABILITIES Equity Equity share capital (of face value of ` 10 each) 1 12,500","translation":"इक्विटी आणि दायित्वे इक्विटी इक्विटी शेअर भांडवल (प्रत्येकी ` 10 दर्शनी मूल्याचे) 1 12,500","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Other equity 2 8,200 Liabilities Non-current liabilities Financial liabilities Borrowings (12% Debentures) 3 7,000","translation":"इतर इक��विटी 2 8,200 दायित्वे बिगर-चालू दायित्वे वित्तीय दायित्वे कर्ज (12% डिबेंचर) 3 7,000","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Current liabilities Trade payables 2,500 30,200 Notes to Accounts (` 000) (` 000)","translation":"चालू दायित्वे व्यापार देय 2,500 30,200 खात्यांवरील नोंदी (` 000) (` 000)","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"1. Share Capital 1,250,000 Equity Shares of ` 10 each (700,000 to BX Ltd and 550,000 as computed above to AX LTD) 1,25,00","translation":"1. शेअर भांडवल 1,250,000 प्रत्येकी ` 10 चे इक्विटी शेअर्स (700,000 BX लिमिटेडला आणि 550,000 AX लिमिटेडला, वर मोजल्याप्रमाणे) 1,25,00","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"2. Other Equity General reserve of BX Ltd 20,00 P&L of BX Ltd 5,00 Export Profit Reserve of BX Ltd 1,00 Investment Allowance Reserve of BX Ltd Security Premium (550 shares x 10) 1,00 5,500 8,200","translation":"2. इतर इक्विटी BX लिमिटेडचा सामान्य राखीव निधी 20,00 BX लिमिटेडचा नफा आणि तोटा 5,00 BX लिमिटेडचा निर्यात नफा राखीव निधी 1,00 BX लिमिटेडचा गुंतवणूक भत्ता राखीव निधी सुरक्षा प्रीमियम (550 शेअर्स x 10) 1,00 5,500 8,200","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"3. Long Term Borrowings 12% Debentures 70,00 Working Note: Goodwill Computation: Assets: ` in 000s Property, Plant and Equipment 9,500","translation":"3. दीर्घकालीन कर्ज 12% डिबेंचर 70,00 कार्य टीप: सद्भावना गणना: मालमत्ता: ` 000 मध्ये मालमत्ता, रोपे आणि उपकरणे 9,500","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Investment 1,050 Inventory 1,300 Trade Receivable 1,800 Cash & Cash Equivalent 450 Total Assets 14,100","translation":"गुंतवणूक 1,050 इन्व्हेंटरी 1,300 व्यापार प्राप्य 1,800 रोख आणि रोख समतुल्य 450 एकूण मालमत्ता 14,100","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Less : Liabilities: Borrowings 3,000 Trade Payable 1,000 Net Assets 10,100 Purchase Consideration 11,000 Goodwill 900","translation":"वजा : दायित्वे: कर्ज 3,000 व्यापार देय 1,000 निव्वळ मालमत्ता 10,100 खरेदी विचार 11,000 सद्भावना 900","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On 9 th April, 20X2, Shyam Ltd. a listed company started to negotiate with Ram Ltd, which is an unlisted company about the possibility of merger.","translation":"9 एप्रिल, 20X2 रोजी, श्याम लिमिटेड, एक सूचीबद्ध कंपनी, राम लिमिटेड, जी एक असंघटित कंपनी आहे, यांच्याशी विलीनीकरणाच्या शक्यतेबद्दल वाटाघाटी करण्यास सुरुवात केली.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"On 10 th May, 20X2, the board of directors of Shyam Ltd. authorized their management to pursue the merger with Ram Ltd.","translation":"10 मे, 20X2 रोजी, श्याम लिमिटेडच्या संचालक मंडळाने त्यांच्या व्यवस्थापनाला राम लिमिटेडमध्ये विलीनीकरण करण्यास अधिकृत केले.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"On 15 th May, 20X2, management of Shyam Ltd. offered management of Ram Ltd. 12,000 shares of Shyam Ltd. against their total share outstanding.","translation":"15 मे, 20X2 रोजी, श्याम लिमिटेडच्या व्यवस्थापनाने राम लिमिटेडच्या व्यवस्थापनाला श्याम लिमिटेडचे 12,000 शेअर्स त्यांच्या एकूण प्रलंबित शेअर्सच्या बदल्यात देऊ केले.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"On 31 st May, 20X2, the board of directors of Ram Ltd accepted the offer subject to shareholder’s vote.","translation":"31 मे, 20X2 रोजी, राम लिमिटेडच्या संचालक मंडळाने भागधारकांच्या मतावर आधारित प्रस्ताव स्वीकारला.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"On 2 nd June, 20X2 both the companies jointly made a press release about the proposed merger.","translation":"2 जून, 20X2 रोजी दोन्ही कंपन्यांनी संयुक्तपणे प्रस्तावित विलीनीकरणाबद्दल एक प्रसिद्धीपत्रक जारी केले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On 10 th June, 20X2, the shareholders of Ram Ltd approved the terms of the merger.","translation":"10 जून, 20X2 रोजी, राम लिमिटेडच्या भागधारकांनी विलीनीकरणाच्या अटींना मान्यता दिली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On 15 th June, the shares were allotted to the shareholders of Ram Ltd.","translation":"15 जून रोजी, राम लिमिटेडच्या भागधारकांना शेअर्सचे वाटप करण्यात आले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"What is the acquisition date and what is purchase consideration in the above scenario?","translation":"उपरोक्त परिस्थितीत संपादन तारीख काय आहे आणि खरेदीचा विचार काय आहे?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"As per paragraph 8 of Ind AS 103, the acquirer shall identify the acquisition date, which is the date on which it obtains control of the aquiree.","translation":"इंड एएस 103 च्या परिच्छेद 8 नुसार, अधिग्रहक संपादनाची तारीख ओळखेल, जी ती तारीख आहे ज्या दिवशी तो अधिग्रहित संस्थेचे नियंत्रण मिळवतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In the above scenario, the acquisition date will the date on which the shares were allotted to the shareholders of Ram Ltd.","translation":"उपरोक्त परिस्थितीत, संपादन तारीख ती असेल ज्या दिवशी राम लिमिटेडच्या भागधारकांना शेअर्सचे वाटप करण्यात आले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial statements must be prepared in accordance with accounting standards.","translation":"कंपनीची आर्थिक विवरणे लेखा मानकांनुसार तयार करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Consolidated financial statements provide a comprehensive view of a group's financial performance.","translation":"एकात्मिक आर्थिक विवरणे समूहाच्या आर्थिक कामगिरीचे सर्वसमावेशक चित्र देतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Investors rely on financial statements to make informed decisions.","translation":"गुंतवणूकदार माहितीपूर्ण निर्णय घेण्यासाठी आर्थिक विवरणांवर अवलंबून असतात.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The objective of Ind AS 110 is to provide principles for the preparation of consolidated financial statements.","translation":"इंड एएस 110 चा उद्देश एकत्रित आर्थिक विवरणे तयार करण्यासाठी तत्त्वे प्रदान करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A parent company controls its subsidiaries.","translation":"एक पालक कंपनी तिच्या उपकंपन्यांवर नियंत्रण ठेवते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Separate financial statements present the financial position of a single entity.","translation":"स्वतंत्र आर्थिक विवरणे एकाच संस्थेची आर्थिक स्थिती दर्शवतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The scope of Ind AS 27 includes separate financial statements.","translation":"इं�� एएस 27 च्या कार्यक्षेत्रात स्वतंत्र आर्थिक विवरणे समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Significant influence over an investee is defined in the accounting standards.","translation":"लेखा मानकांमध्ये एखाद्या गुंतवणूकदारावरील महत्त्वपूर्ण प्रभावाची व्याख्या दिली आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Joint ventures are accounted for using the equity method.","translation":"संयुक्त उपक्रमांचा हिशेब इक्विटी पद्धतीने केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Disclosure requirements are essential for transparency.","translation":"पारदर्शकतेसाठी प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The auditor reviewed the financial statements.","translation":"लेखा परीक्षकाने आर्थिक विवरणांचे परीक्षण केले.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Understanding the definitions is crucial for financial reporting.","translation":"आर्थिक अहवालनासाठी व्याख्या समजून घेणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company is preparing for a business restructuring.","translation":"कंपनी व्यवसाय पुनर्रचनेची तयारी करत आहे.","target_lang":"mr","domain":"business","complexity":"moderate"}
+{"en":"Inter-company transactions must be eliminated in consolidation.","translation":"एकात्रीकरणात आंतर-कंपनी व्यवहार रद्द करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The investor has significant influence over the investee.","translation":"गुंतवणूकदाराचा गुंतवणूकदारावर महत्त्वपूर्ण प्रभाव आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The financial statements were prepared in accordance with Ind AS.","translation":"आर्थिक विवरणे इंड एएस नुसार तयार केली गेली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The board of directors approved the financial statements.","translation":"संचालक मंडळाने आर्थिक विवरणांना मान्यता दिली.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The company's profitability improved significantly this year.","translation":"यावर्षी कंपनीच्या नफ्यात लक्षणीय सुधारणा झाली आहे.","target_lang":"mr","domain":"business","complexity":"simple"}
+{"en":"The accounting for investments in subsidiaries is complex.","translation":"उपकंपन्यांमधील गुंतवणुकीचा हिशेब करणे गुंतागुंतीचे आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The financial reporting process requires accuracy and attention to detail.","translation":"आर्थिक अहवालन प्रक्रियेस अचूकता आणि तपशीलावर लक्ष देणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Company A acquired 90% equity interest in Company B on 1st April, 20X1 for a consideration of ` 85 crores in a distress sale.","translation":"कंपनी A ने 1 एप्रिल, 20X1 रोजी कंपनी B मध्ये 90% इक्विटीमध्ये ` 85 कोटींच्या बदल्यात, एका आपत्कालीन विक्रीमध्ये गुंतवणूक केली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Find the value at which NCI has to be shown in the financial statements.","translation":"आर्थिक विवरणामध्ये NCI ची किंमत किती दर्शवायची आहे, ते शोधा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On 1st April, 20X1, Company A acquired 5% of the equity share capital of Company B for 1,00,000.","translation":"1 एप्रिल 20X1 रोजी, कंपनी A ने कंपनी B च्या इक्वि���ी शेअर कॅपिटलपैकी 5% 1,00,000 मध्ये खरेदी केले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Comment on the treatment to be done based on the facts given in the question.","translation":"प्रश्नात दिलेल्या तथ्यांवर आधारित, काय उपचार करायचे आहेत, यावर भाष्य करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Company A acquires 70 percent of Company S on 1st January, 20X1 for consideration transferred of ` 5 million.","translation":"कंपनी A ने 1 जानेवारी, 20X1 रोजी कंपनी S चे 70 टक्के, ` 5 दशलक्षच्या बदल्यात खरेदी केले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"State whether the procedures followed by A and the resulting measurements are appropriate or not.","translation":"A ने केलेल्या कार्यपद्धती आणि त्याचे निष्कर्ष योग्य आहेत की नाही, ते सांगा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Also calculate the bargain purchase gain in the process.","translation":"या प्रक्रियेतील सौदेबाजी खरेदीतील नफा देखील मोजा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entity A and entity B provide construction services in India.","translation":"एंटिटी A आणि एंटिटी B भारतात बांधकाम सेवा पुरवतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Is the combination of entities A and B a combination of entities under common control?","translation":"एंटिटी A आणि B चा संयोग समान नियंत्रणाखालील घटकांचा संयोग आहे का?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On 1 April 20X1, Alpha Ltd. acquires 80 percent of the equity interest of Beta Pvt. Ltd. in exchange for cash of ` 300.","translation":"1 एप्रिल 20X1 रोजी, अल्फा लिमिटेडने बीटा प्रायव्हेट लिमिटेडमधील 80 टक्के इक्विटी ` 300 रोख रकमेच्या बदल्यात खरेदी केली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Calculate the gain or loss on acquisition of Beta Pvt. Ltd. and also show the journal entries for accounting of its acquisition.","translation":"बीटा प्रायव्हेट लिमिटेडच्या अधिग्रहणावरील नफा किंवा तोटा मोजा आणि त्याचे लेखांकन करण्यासाठी जर्नल नोंदी देखील दर्शवा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Also calculate the value of the non-controlling interest in Beta Pvt. Ltd. on the basis of proportionate interest method, if alternatively applied?","translation":"पर्यायी पद्धतीने लागू केल्यास, बीटा प्रायव्हेट लिमिटेडमधील नॉन-कंट्रोलिंग इंटरेस्टची किंमत, प्रमाणानुसार व्याज पद्धतीच्या आधारावर मोजा?","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"ABC Ltd. prepares consolidated financial statements upto 31st March each year.","translation":"ABC लिमिटेड दरवर्षी 31 मार्चपर्यंत एकत्रित आर्थिक विवरण तयार करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Compute the impairment of goodwill in the consolidated financial statements of ABC Ltd. under both the methods permitted by Ind AS 103 for the initial computation of the non- controlling interest in JKL Ltd. at the acquisition date.","translation":"अधिग्रहण तारखेला JKL लिमिटेडमधील नॉन-कंट्रोलिंग इंटरेस्टच्या सुरुवातीच्या गणनेसाठी, Ind AS 103 द्वारे परवानगी असलेल्या दोन्ही पद्धतींनुसार, ABC लिमिटेडच्या एकत्रित आर्थिक विवरणांमधील सद्भावनेची घट मोजा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"How should contingent consideration payable in relation to a business combination be accounted for on initial recognition and at the subsequent measurement as per Ind AS in the following cases:","translation":"व्यवसाय संयोजनाच्या संदर्भात देय असलेल्या संभाव्य विचारांचे प्रारंभिक मान्यता आणि त्यानंतरच्या मापनावर Ind AS नुसार खालील प्रकरणांमध्ये कसे लेखांकन केले जावे:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The fair value of the shares of A Ltd. on the date of acquisition is ` 20 per share.","translation":"अधिग्रहणाच्या तारखेला A लिमिटेडच्या शेअर्सची योग्य किंमत ` 20 प्रति शेअर आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Further, the management has estimated that on the date of acquisition, the fair value of contingent consideration is ` 25 lakhs.","translation":"याव्यतिरिक्त, व्यवस्थापनाने अंदाज केला आहे की, अधिग्रहणाच्या तारखेला, संभाव्य विचारांची योग्य किंमत ` 25 लाख आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"During the year ended 31st March 20X2, the profit before interest and tax of B Ltd. exceeded ` 1 crore.","translation":"31 मार्च 20X2 रोजी संपलेल्या वर्षात, B लिमिटेडचा व्याज आणि करांपूर्वीचा नफा ` 1 कोटींपेक्षा जास्त होता.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A Ltd. issued shares with ` 40 lakhs after a year.","translation":"A लिमिटेडने एका वर्षानंतर ` 40 लाखांचे शेअर्स जारी केले.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"As such, the total purchase consideration is ` 92,00,000.","translation":"अशा प्रकारे, एकूण खरेदी विचार ` 92,00,000 आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"In such case, the investor would direct the other vote holders on how they should vote whereby the investor gets power to direct the decision related to relevant activities.","translation":"अशा परिस्थितीत, गुंतवणूकदार इतर मतदारांना कसे मतदान करावे हे निर्देशित करेल, ज्यामुळे गुंतवणूकदाराला संबंधित क्रियाकलापांशी संबंधित निर्णय निर्देशित करण्याचा अधिकार मिळतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Rights from other contractual arrangements Apart from holding voting rights, an investor might be having decisions-making rights related to relevant activities of the investee pursuant to a contractual arrangement.","translation":"इतर करारातून अधिकार, मतदानाच्या अधिकारांव्यतिरिक्त, गुंतवणूकदाराला कराराच्या व्यवस्थेनुसार, गुंतवणुकीच्या संबंधित क्रियाकलापांशी संबंधित निर्णय घेण्याचा अधिकार असू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Such contractual rights in combination with voting rights may give investor power to direct the relevant activities like manufacturing process of the investee or other operating and financing activities of the investee.","translation":"मतदानाच्या अधिकारांसह अशा करारात्मक अधिकारांमुळे गुंतवणूकदाराला गुंतवणुकीची उत्पादन प्रक्रिया किंवा गुंतवणुकीच्या इतर ऑपरेटिंग आणि वित्तपुरवठासारख्या संबंधित क्रियाकलापांना निर्देशित करण्याची शक्ती मिळू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"However, in the absence of any other rights, economic dependence of an investee on the investor (such as relations of a supplier with its main customer) does not lead to the investor having power over the investee.","translation":"परंतु, इतर कोणत्याही अधिकारांच्या अनुपस्थितीत, गुंतवणूकदारावर गुंतवणुकीचे आर्थिक अवलंबित्व (उदाहरणार्थ, पुरवठादाराचे त्याच्या मुख्य ग्राहकाशी असलेले संबंध) यामुळे गुंतवणूकदाराला गुंतवणुकीवर अधिकार मिळत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The investor's voting rights Potential voting rights Combination of all of above","translation":"गुंतवणूकदाराचे मतदाधिकार संभाव्य मतदाधिकार वरील सर्वांचे मिश्रण","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"There may be certain situations where even though an investor is not holding majority of the voting rights, but the voting rights held by it are sufficient to give it practical ability to have power over the investee unilaterally.","translation":"अशा काही विशिष्ट परिस्थितीत, जरी गुंतवणूकदाराकडे बहुसंख्य मतदाधिकार नसेल, तरीही त्याच्याकडे असलेले मतदाधिकार गुंतवणुकीवर एकतर्फी अधिकार मिळविण्यासाठी पुरेसे असू शकतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Generally, this is termed as de-facto control.","translation":"सर्वसाधारणपणे, याला वस्तुतः नियंत्रण (de-facto control) असे म्हटले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"In assessing the sufficiency of the voting rights of an investor, one should consider the size of the investor’s holding of voting rights relative to the size and dispersion of holdings of the other vote holders.","translation":"गुंतवणूकदाराच्या मतदानाच्या अधिकारांची पर्याप्तता तपासताना, गुंतवणूकदाराच्या मतदानाच्या अधिकारांचा आकार इतर मतदारांच्या धारणांच्या आकार आणि वितरणाशी तुलना करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Particulars Higher number or size Lower number or size","translation":"तपशील जास्त संख्या किंवा आकार कमी संख्या किंवा आकार","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Number of voting rights held by investor More likely to have power Less likely to have power","translation":"गुंतवणूकदाराद्वारे धारण केलेल्या मतदानाची संख्या अधिक शक्यता आहे कमी शक्यता आहे","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Size of investor’s voting rights relative to voting rights held by other holders More likely to have power Less likely to have power","translation":"इतर धारकांनी धारण केलेल्या मतदानाच्या अधिकारांच्या तुलनेत गुंतवणूकदाराच्या मतदानाच्या अधिकारांचा आकार अधिक शक्यता आहे कमी शक्यता आहे","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Number of parties required to outvote the investor More likely to have power Less likely to have power","translation":"गुंतवणूकदाराला हरवण्यासाठी आवश्यक असलेल्या पक्षांची संख्या अधिक शक्यता आहे कमी शक्यता आहे","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Illustration 9: Voting rights of investor are sufficient to give it power","translation":"उदाहरण ९: गुंतवणूकदाराचे मतदाधिकार त्याला अधिकार देण्यासाठी पुरेसे आहेत","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An investor holds 45% of the voting rights of an investee.","translation":"एका गुंतवणूकदाराकडे गुंतवणुकीच्या ४५% मतदानाचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The remaining voting rights are held by thousands of shareholders, none individually holding more than 1% of the voting rights.","translation":"उर्वरित मतदानाचा अधिकार हजारो भागधारकांनी धारण केला आहे, ज्यापैकी कोणाकडेही १% पेक्षा जास्त मतदानाचा अधिकार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Whether the investor holding 45% voting right have power over the investee?","translation":"गुंतवणूकदाराकडे ४५% मतदानाचा अधिकार आहे, तर त्याचा गुंतवणुकीवर अधिकार आहे का?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Solution: On the basis of the absolute size of its holding by the investor and the relative size of the voting rights held by other shareholders, it is more likely that the investor would have power over the investee.","translation":"उत्तर: गुंतवणूकदाराच्या धारणाच्या निरपेक्ष आकारावर आणि इतर भागधारकांनी धारण केलेल्या मतदानाच्या अधिकारांच्या सापेक्ष आकारावर आधारित, गुंतवणूकदाराचा गुंतवणुकीवर अधिकार असण्याची अधिक शक्यता आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Illustration 10: Voting rights of investor are sufficient to give it power","translation":"उदाहरण १०: गुंतवणूकदाराचे मतदाधिकार त्याला अधिकार देण्यासाठी पुरेसे आहेत","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"ABC Ltd. holds 40% of the voting rights of XYZ Ltd.","translation":"एबीसी लिमिटेडकडे झेडवायझेड लिमिटेडच्या मतदानाच्या अधिकारांपैकी ४०% अधिकार आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The remaining voting rights are held by 6 other shareholders, each individually holding 10% each.","translation":"उर्वरित मतदानाचा अधिकार इतर ६ भागधारकांनी धारण केला आहे, प्रत्येकाकडे १०% अधिकार आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investor can have the current ability to direct the activities of an investee even if it does not actively direct the activities of the investee.","translation":"गुंतवणूकदाराला, जरी तो सक्रियपणे गुंतवणूकदाराच्या क्रियाकलापांचे दिग्दर्शन करत नसेल तरीही, गुंतवणूकदाराच्या क्रियाकलापांचे वर्तमान दिग्दर्शन करण्याची क्षमता असू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Having the current ability to direct the activities of an investee is not limited to being able to act today.","translation":"गुंतवणूकदाराच्या क्रियाकलापांचे वर्तमान दिग्दर्शन करण्याची क्षमता असणे म्हणजे केवळ आजच कृती करण्यास सक्षम असणे इतकेच मर्यादित नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There may be steps to be taken in order to act - for example, an investor may need to initiate a meeting before it can exercise its voting or other rights that give it power.","translation":"कृती करण्यासाठी काही पावले उचलण्याची आवश्यकता असू शकते - उदाहरणार्थ, गुंतवणूकदाराला मतदानाचे किंवा इतर अधिकार वापरण्यापूर्वी बैठक सुरू करण्याची आवश्यकता असू शकते, जे त्याला अधिकार देतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"However, such a delay would not prevent the investor from having power, assuming that there are no other barriers that would prevent the investor from exercising its rights when it chooses to do so.","translation":"परंतु, असा विलंब गुंतवणूकदाराला अधिकार मिळवण्यापासून रोखणार नाही, असे गृहीत धरून की गुंतवणूकदाराला त्याचे अधिकार वापरण्यापासून रोखणारे इतर कोणतेही अडथळे नाहीत, जेव्हा त्याला तसे करायचे असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"For some investees, particularly those with most of their operating and financing decisions predetermined, decisions that significantly affect the returns of the investee are not made continuously.","translation":"काही गुंतवणूकदारांसाठी, विशेषत: ज्यांच्या बहुतेक ऑपरेटिंग आणि वित्तपुरवठा संबंधित निर्णय पूर्वनिर्धारित असतात, गुंतवणूकदाराच्या परताव्यावर महत्त्वपूर्ण परिणाम करणारे निर्णय सतत घेतले जात नाहीत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Such decisions may be made only if particular events occur or circumstances arise.","translation":"असे निर्णय केवळ विशिष्ट घटना घडल्यास किंवा परिस्थिती उद्भवल्यासच घेतले जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For such investees, having the ability to make those decisions if and when they arise is a source of a current ability to direct the relevant activities.","translation":"अशा गुंतवणूकदारांसाठी, जेव्हा निर्णय घेण्याची क्षमता येते, तेव्हा संबंधित क्रियाकलापांचे दिग्दर्शन करण्याची वर्तमान क्षमता मिळते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"It must be borne in mind that the current ability to direct the activities of an investee would, in all cases, arise from rights (voting rights, potential voting rights, rights within other arrangements or a combination of these).","translation":"हे लक्षात घेणे आवश्यक आहे की गुंतवणूकदाराच्या क्रियाकलापांचे वर्तमान दिग्दर्शन करण्याची क्षमता, सर्व प्रकरणांमध्ये, अधिकारातून (मतदान अधिकार, संभाव्य मतदान अधिकार, इतर व्यवस्थेमधील अधिकार किंवा या सर्वांच्या संयोजनातून) उद्भवेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In some situations, activities both before and after a particular set of circumstances arises or event occurs may be relevant activities.","translation":"काही परिस्थितीत, विशिष्ट परिस्थिती उद्भवण्यापूर्वी आणि नंतरचे क्रियाकलाप किंवा घटना घडणे, हे संबंधित क्रियाकलाप असू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When two or more investors have the current ability to direct relevant activities and those activities occur at different times, the investors shall determine which investor is able to direct the activities that most significantly affect those returns consistently with the treatment of concurrent decision-making rights.","translation":"जेव्हा दोन किंवा अधिक गुंतवणूकदारांना संबंधित क्रियाकलापांचे दिग्दर्शन करण्याची वर्तमान क्षमता असते आणि ते क्रियाकलाप वेगवेगळ्या वेळी घडतात, तेव्हा गुंतवणूकदारांनी हे निश्चित केले पाहिजे की कोणता गुंतवणूकदार अशा क्रियाकलापांचे दिग्दर्शन करण्यास सक्षम आहे जे समवर्ती निर्णय घेण्याच्या अध���कारांच्या उपचारांशी सुसंगतपणे त्या परताव्यावर सर्वात महत्त्वपूर्ण परिणाम करतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The investors shall reconsider this assessment over time if relevant facts or circumstances change.","translation":"संबंधित तथ्ये किंवा परिस्थिती बदलल्यास, गुंतवणूकदारांनी कालांतराने या मूल्यांकनावर पुनर्विचार केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investment vehicle (the investee) is created and financed with a debt instrument held by an investor (the debt investor) and equity instruments held by a number of other investors.","translation":"गुंतवणूक वाहन (गुंतवणूकदार) तयार केले जाते आणि एका गुंतवणूकदाराने (कर्ज गुंतवणूकदार) धारण केलेल्या कर्ज साधनाद्वारे आणि इतर अनेक गुंतवणूकदारांनी धारण केलेल्या इक्विटी साधनांद्वारे वित्तपुरवठा केला जातो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The equity tranche is designed to absorb the first losses and to receive any residual return from the investee.","translation":"इक्विटी ट्रान्स हे पहिले नुकसान शोषून घेण्यासाठी आणि गुंतवणूकदाराकडून कोणताही उर्वरित परतावा मिळवण्यासाठी डिझाइन केलेले आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"One of the equity investors who holds 30 per cent of the equity is also the asset manager.","translation":"इक्विटीमधील 30 टक्के हिस्सा धारण करणारा एक इक्विटी गुंतवणूकदार मालमत्ता व्यवस्थापक देखील आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The investee uses its proceeds to purchase a portfolio of financial assets, exposing the investee to the credit risk associated with the possible default of principal and interest payments of the assets.","translation":"गुंतवणूकदार त्याच्या उत्पन्नाचा उपयोग वित्तीय मालमत्तेचे पोर्टफोलिओ खरेदी करण्यासाठी करतो, ज्यामुळे गुंतवणूकदाराला मालमत्तेच्या मूळ आणि व्याज देयकांमध्ये संभाव्य डिफॉल्टशी संबंधित क्रेडिट जोखीम येते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The transaction is marketed to the debt investor as an investment with minimal exposure to the credit risk associated with the possible default of the assets in the portfolio because of the nature of these assets and because the equity tranche is designed to absorb the first losses of the investee.","translation":"हा व्यवहार कर्ज गुंतवणूकदाराला पोर्टफोलिओमधील मालमत्तेच्या संभाव्य डिफॉल्टशी संबंधित क्रेडिट जोखमीच्या कमीतकमी प्रदर्शनासह गुंतवणुकीच्या रूपात दिला जातो, कारण या मालमत्तेचे स्वरूप आणि इक्विटी ट्रान्स गुंतवणूकदाराचे पहिले नुकसान शोषून घेण्यासाठी डिझाइन केलेले आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The returns of the investee are significantly affected by the management of the investee’s asset portfolio, which includes decisions about the selection, acquisition and disposal of the assets within portfolio guidelines and the management upon default of any portfolio assets.","translation":"गुंतवणूकदाराचा परतावा गुंतवणूकदाराच्या मालमत्ता पोर्टफोलिओच्या व्यवस्थापनाद्वारे महत्त्वपूर्ण प्रभावित ह���तो, ज्यामध्ये पोर्टफोलिओ मार्गदर्शक तत्त्वांमधील मालमत्तेची निवड, संपादन आणि विल्हेवाट तसेच कोणत्याही पोर्टफोलिओ मालमत्तेच्या डिफॉल्टवर व्यवस्थापन याबद्दलचे निर्णय समाविष्ट आहेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"All those activities are managed by the asset manager until defaults reach a specified proportion of the portfolio value (ie when the value of the portfolio is such that the equity tranche of the investee has been consumed).","translation":"डिफॉल्ट पोर्टफोलिओ मूल्याच्या निर्दिष्ट प्रमाणात पोहोचेपर्यंत (म्हणजे, जेव्हा पोर्टफोलिओचे मूल्य असे असते की गुंतवणूकदाराचा इक्विटी हिस्सा वापरला गेला आहे) पर्यंत हे सर्व क्रियाकलाप मालमत्ता व्यवस्थापकाद्वारे व्यवस्थापित केले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"From that time, a third-party trustee manages the assets according to the instructions of the debt investor.","translation":"त्या वेळेपासून, एक तृतीय-पक्ष ट्रस्टी कर्ज गुंतवणूकदाराच्या निर्देशानुसार मालमत्तेचे व्यवस्थापन करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Based on the above, who has power over the investment vehicle?","translation":"वरील माहितीच्या आधारे, गुंतवणूक वाहनावर कोणाचे नियंत्रण आहे?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"An investor may delegate its decision-making authority to an agent on some specific issues or on all relevant activities.","translation":"गुंतवणूकदार काही विशिष्ट समस्यांवर किंवा सर्व संबंधित कार्यांवर एजंटला निर्णय घेण्याचा अधिकार सोपवू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When assessing whether it controls an investee, the investor shall treat the decision-making rights delegated to its agent as held by the investor directly.","translation":"गुंतवणूकदाराने गुंतवणुकीवर नियंत्रण ठेवले आहे की नाही, याचे मूल्यांकन करताना, गुंतवणूकदाराने त्याच्या एजंटला सोपवलेले निर्णय घेण्याचे अधिकार थेट गुंतवणूकदारानेच धारण केले आहेत, असे मानले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A decision maker shall consider the overall relationship between itself, the investee being managed and other parties involved with the investee.","translation":"निर्णय घेणाऱ्या व्यक्तीने स्वतःमधील, व्यवस्थापित केलेल्या गुंतवणुकीमधील आणि गुंतवणुकीमध्ये सहभागी असलेल्या इतर पक्षांमधील एकूण संबंधांचा विचार केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The scope of the decision-making authority is evaluated by considering the activities that are permitted according to the decision-making agreement(s).","translation":"निर्णय घेण्याच्या अधिकाराची व्याप्ती, निर्णय घेण्याच्या करारानुसार (करारांनुसार) परवानगी असलेल्या क्रियाकलापांचा विचार करून मूल्यांकन केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A decision maker shall consider the purpose and design of the investee, the risks to which the investee was designed to be exposed.","translation":"निर्णय घेणाऱ्या व्यक्तीने गुंतवण��कीचा उद्देश आणि रचना, तसेच गुंतवणुकीस ज्या धोक्यांचा सामना करावा लागतो, याचा विचार केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Substantive removal or other rights may indicate that the decision maker is an agent.","translation":"महत्त्वपूर्ण काढण्याचे किंवा इतर अधिकार हे दर्शवू शकतात की निर्णय घेणारा एजंट आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If other parties hold substantive rights that can restrict the decision maker from exercising its discretion shall be considered in similar manner to removal right.","translation":"इतर पक्षांकडे असे महत्त्वपूर्ण अधिकार असल्यास जे निर्णयकर्त्याला त्याच्या निर्णयाचा वापर करण्यापासून रोखू शकतात, तर ते काढण्याच्या अधिकाराप्रमाणेच विचारात घेतले जातील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"For example, a decision maker that is required to obtain approval from a small number of other parties for its actions is generally an agent.","translation":"उदाहरणार्थ, ज्या निर्णयकर्त्याला त्याच्या कृतींसाठी इतर काही लहान पक्षांकडून मान्यता घेणे आवश्यक आहे, तो सामान्यतः एजंट असतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The greater the number of parties required to act together to exercise removal rights and the greater the magnitude of, and variability associated with, the decision maker’s other economic interests.","translation":"जितके जास्त पक्ष काढण्याचा अधिकार वापरण्यासाठी एकत्र येतील आणि निर्णयकर्त्याच्या इतर आर्थिक हितसंबंधांशी संबंधित मोठेपणा आणि बदल असतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If more than one party holds such rights those rights are not, in isolation, conclusive in determining that a decision maker is an agent.","translation":"एकापेक्षा जास्त पक्षांकडे असे अधिकार असल्यास, निर्णय घेणारा एजंट आहे हे ठरवण्यासाठी हे अधिकार स्वतंत्रपणे निर्णायक नसू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For example, if a variation in investee’s returns by 1% causes variation in decision maker’s remuneration from investee by less than 1% then the decision maker can be an agent.","translation":"उदाहरणार्थ, जर गुंतवणुकीच्या उत्पन्नात 1% बदल झाला, तर निर्णयकर्त्याच्या गुंतवणुकीतून मिळणाऱ्या मानधनात 1% पेक्षा कमी बदल होतो, तर निर्णयकर्ता एजंट असू शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A decision maker that holds other interests in an investee shall consider its exposure to variability of returns from those interests in assessing whether it is an agent.","translation":"गुंतवणुकीमध्ये इतर हितसंबंध असणाऱ्या निर्णयकर्त्याने एजंट आहे की नाही, हे तपासताना त्या हितसंबंधातून मिळणाऱ्या उत्पन्नातील बदलांचा विचार केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Holding other interests in an investee indicates that the decision maker may be a principal.","translation":"गुंतवणुकीमध्ये इतर हितसंबंध असणे हे दर्शवते की निर्णय घेणारा प्रमुख (principal) असू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The remuneration agreement includes only terms, conditions or amounts that are customarily present in arrangements for similar services.","translation":"मानधन करारामध्ये केवळ अशा अटी, शर्ती किंवा रकमा समाविष्ट आहेत ज्या समान सेवांसाठीच्या व्यवस्थेत नेहमीच उपस्थित असतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The remuneration of the decision maker is commensurate with the services provided.","translation":"निर्णयकर्त्याचे मानधन, पुरवलेल्या सेवांच्या प्रमाणात असते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"It is to be noted that here the decision maker needs to consider the remuneration and other interests in aggregate.","translation":"हे लक्षात घेणे आवश्यक आहे की येथे निर्णयकर्त्याला एकत्रितपणे मानधन आणि इतर हितसंबंधांचा विचार करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fund manager does not have any obligation to fund losses beyond its 10% investment.","translation":"फंड व्यवस्थापकाची त्याच्या 10% गुंतवणुकीपलीकडे नुकसान भरपाईची कोणतीही जबाबदारी नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The investors do not hold any substantive rights that would affect the decision-making authority of the fund manager.","translation":"गुंतवणूकदारांकडे असे कोणतेही महत्त्वपूर्ण अधिकार नाहीत जे फंड व्यवस्थापकाच्या निर्णय घेण्याच्या अधिकारावर परिणाम करतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In this case, consideration of the fund manager’s exposure to variability of returns from the fund together with its decision-making authority within restricted parameters indicates that the fund manager is an agent.","translation":"या प्रकरणात, फंड व्यवस्थापकाचा फंडमधील उत्पन्नातील बदलांशी असलेला संबंध आणि त्याच्या निर्णय घेण्याच्या अधिकाराचा विचार केल्यास, असे दिसून येते की फंड व्यवस्थापक एक एजंट आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The investors can remove the fund manager by a simple majority vote, but only for breach of contract.","translation":"गुंतवणूकदार साध्या बहुमताने फंड व्यवस्थापकाला हटवू शकतात, परंतु केवळ कराराच्या उल्लंघनासाठी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investor shall consider whether it treats a portion of an investee as a deemed separate entity.","translation":"गुंतवणूकदाराने हे विचारात घ्यावे की तो एखाद्या गुंतवणुकीच्या भागाला स्वतंत्र घटक मानतो की नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investor shall treat a portion of an investee as a deemed separate entity if and only if the following condition is satisfied.","translation":"गुंतवणूकदार गुंतवणुकीच्या भागाला स्वतंत्र घटक मानेल, जर आणि केवळ जर खालील अट पूर्ण झाली.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For example, an investee is a mutual fund and under the investee there are multiple sub-funds established with different investment objectives.","translation":"उदाहरणार्थ, एक गुंतवणूकदार म्युच्युअल फंड आहे आणि गुंतवणूकदाराच्या अंतर्गत अनेक उप-निधी विविध गुंतवणुकीच्या उद्दिष्टांनी स्थापित केले आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In such case, an assessment should be made as to whether the sub-funds are deemed separate entities as per the conditions mentioned above.","translation":"अशा परिस्थितीत, ��प-निधी वरील नमूद केलेल्या अटींनुसार स्वतंत्र घटक मानले जातात की नाही, याचे मूल्यांकन केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When the conditions mentioned above are satisfied, an investor shall assess whether it controls the silo.","translation":"वर नमूद केलेल्या अटी पूर्ण झाल्यावर, गुंतवणूकदाराने मूल्यांकन केले पाहिजे की तो 'सायलो' नियंत्रित करतो की नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investor shall reassess whether it controls an investee if facts and circumstances indicate that there are changes.","translation":"जर वस्तुस्थिती आणि परिस्थिती दर्शवते की बदल झाले आहेत, तर गुंतवणूकदाराने त्याचे नियंत्रण पुन्हा तपासावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Changes to decision-making rights whereby the relevant activities are no longer directed through voting rights.","translation":"निर्णय घेण्याच्या अधिकारांमध्ये बदल, ज्यामुळे संबंधित क्रियाकलाप यापुढे मतदानाच्या अधिकारांद्वारे निर्देशित केले जात नाहीत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An event can cause an investor to gain or lose power over an investee without the investor being involved in that event.","translation":"एखाद्या घटनेमुळे गुंतवणूकदाराला त्या घटनेत सहभागी न होताही गुंतवणूकदारावर अधिकार मिळू शकतो किंवा गमावू शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An investor can gain power over an investee because decision-making rights held by another party or parties that previously prevented the investor from controlling an investee have lapsed.","translation":"एका गुंतवणूकदाराला दुसऱ्या पक्षाने किंवा पक्षांनी घेतलेल्या निर्णय-घेण्याच्या अधिकारांमुळे गुंतवणूकदारावर अधिकार मिळू शकतो, ज्याने यापूर्वी गुंतवणूकदाराला गुंतवणूकदारावर नियंत्रण ठेवण्यापासून रोखले होते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An investor that has power over an investee can lose control of an investee if the investor ceases to be entitled to receive variable returns.","translation":"एका गुंतवणूकदाराचा गुंतवणुकीवर अधिकार असल्यास, जर गुंतवणूकदाराला बदलणारे उत्पन्न मिळवण्याचा अधिकार नसेल, तर त्याचे नियंत्रण सुटू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity is an investment entity if it fulfils all the following conditions.","translation":"जर एखादी संस्था खालील सर्व अटी पूर्ण करत असेल, तर ती गुंतवणूक संस्था आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Obtains funds from one or more investors for providing those investor(s) with investment management services.","translation":"गुंतवणूक व्यवस्थापन सेवा देण्यासाठी एका किंवा अधिक गुंतवणूकदारांकडून निधी मिळवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Measures and evaluates the performance of substantially all of its investments on a fair value basis.","translation":"त्याच्या जवळजवळ सर्व गुंतवणुकीचे मूल्यांकन उचित मूल्य (fair value) आधारावर मोजते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"More than one investment.","translation":"एकापेक्षा जास्त गुंतवणूक.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"More than one investor.","translation":"एकापेक्षा जास्त गुंतवणूकदार.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The absence of one or more of these typical characteristics does not necessarily disqualify an entity from being classified as an investment entity.","translation":"या वैशिष्ट्यांपैकी एक किंवा अधिक वैशिष्ट्ये नसणे, संस्थेला गुंतवणूक संस्था म्हणून वर्गीकृत होण्यास अपात्र ठरवत नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The definition of an investment entity requires that the purpose of the entity is to invest solely for capital appreciation.","translation":"गुंतवणूक संस्थेच्या व्याख्येनुसार, संस्थेचा उद्देश केवळ भांडवली वाढीसाठी गुंतवणूक करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investment entity may provide investment-related services to third parties as well as to its investors.","translation":"गुंतवणूक संस्था तिच्या गुंतवणूकदारांसोबतच, तिसऱ्या पक्षांनाही गुंतवणूक-संबंधित सेवा देऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investment entity does not plan to hold its investments indefinitely; it holds them for a limited period.","translation":"गुंतवणूक संस्था तिच्या गुंतवणुकीची योजना अनिश्चित काळासाठी करत नाही; ती मर्यादित कालावधीसाठी ठेवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For investments in private equity securities, examples of exit strategies include an initial public offering.","translation":"खासगी इक्विटी सिक्युरिटीजमधील गुंतवणुकीसाठी, बाहेर पडण्याच्या धोरणांमध्ये प्रारंभिक सार्वजनिक ऑफर (IPO) समाविष्ट आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"या कंपनीची आर्थिक कामगिरी या तिमाहीत लक्षणीयरीत्या सुधारली.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Consolidated financial statements are essential for understanding the group's overall financial position.","translation":"समूहाची एकूण आर्थिक स्थिती समजून घेण्यासाठी एकत्रित वित्तीय विवरण आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Goodwill is calculated as the excess of the consideration transferred over the net identifiable assets.","translation":"गुडविलची गणना, हस्तांतरित केलेल्या विचारानुसार निव्वळ ओळखल्या जाणाऱ्या मालमत्तेवरील अधिक्य म्हणून केली जाते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The investor obtained control of the investee.","translation":"गुंतवणूकदाराने गुंतवणूकदारावर नियंत्रण मिळवले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Non-controlling interest represents the equity not attributable to the parent.","translation":"नियंत्रण नसलेला हिस्सा म्हणजे असा इक्विटी हिस्सा जो थेट किंवा अप्रत्यक्षपणे मूळ कंपनीला दिला जात नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company is preparing consolidated financial statements.","translation":"कंपनी एकत्रित वित्तीय विवरण तयार करत आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The subsidiary's financial statements need to be adjusted to align with the parent's accounting policies.","translation":"सहाय्यक कंपनीच्या आर्थिक विवरणांमध्ये म���ळ कंपनीच्या लेखा धोरणांशी जुळवून घेण्यासाठी बदल करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The acquisition date fair value is a crucial factor in determining goodwill.","translation":"संपादन दिनांकाचे उचित मूल्य हे सद्भावना (गुडविल) निश्चित करण्यासाठी एक महत्त्वपूर्ण घटक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company recognized a gain on bargain purchase.","translation":"कंपनीने सौदा खरेदीवर नफा दर्शविला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The consolidated balance sheet provides a snapshot of the group's assets, liabilities, and equity.","translation":"एकत्रित ताळेबंद समूहाच्या मालमत्ता, देयता आणि इक्विटीची माहिती दर्शवतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The parent company has control over the subsidiary.","translation":"मूळ कंपनीचे उपकंपनीवर नियंत्रण आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's investment in the subsidiary is measured at fair value.","translation":"कंपनीची उपकंपनीतील गुंतवणूक उचित मूल्यावर मोजली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The non-controlling interest's share of the subsidiary's profit or loss is disclosed separately.","translation":"नियंत्रण नसलेल्या हिश्श्याचा उपकंपनीच्या नफा किंवा तोट्यातील वाटा स्वतंत्रपणे दर्शविला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company eliminated intra-group transactions.","translation":"कंपनीने आंतर-गट व्यवहार रद्द केले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The consolidated cash flow statement shows the movement of cash within the group.","translation":"एकत्रित रोख प्रवाह विवरण समूहातील रोख रकमेची हालचाल दर्शवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company is required to follow the requirements of Ind AS.","translation":"कंपनीला इंड एएसच्या (Ind AS) आवश्यकतांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's accounting policies must be uniform across the group.","translation":"कंपनीची लेखा धोरणे संपूर्ण समूहांमध्ये एकसारखी असली पाहिजेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's financial statements are prepared in accordance with the Companies Act.","translation":"कंपनीची आर्थिक विवरणे कंपनी कायद्यानुसार तयार केली जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's investment plans do not include exit strategies.","translation":"कंपनीच्या गुंतवणूक योजनांमध्ये बाहेर पडण्याच्या धोरणांचा समावेश नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The consolidated statement of profit and loss shows the group's financial performance.","translation":"एकत्रित नफा आणि तोटा विवरण समूहाची आर्थिक कामगिरी दर्शवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The subsidiary's income and expenses are included from the date control is gained.","translation":"एकात्मिक वित्तीय विवरणांमध्ये उपकंपनीचे उत्पन्न आणि खर्च नियंत्रण मिळाल्याच्या तारखेपासून समाविष्ट केले जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Depreciation should be calculated based on the fair value at the acquisition date.","translation":"घसारा अधिग्रहणाच्या तारखेला वा���वी मूल्यावर आधारित मोजला जावा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Potential voting rights do not always affect the allocation of profit in consolidated statements.","translation":"एकात्मिक विवरणांमध्ये संभाव्य मतदानाचा अधिकार नेहमीच नफ्याच्या वाटपावर परिणाम करत नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If it's impractical, use the subsidiary's most recent financial statements, adjusted for significant events.","translation":"जर हे करणे अवघड असेल, तर उपकंपनीची सर्वात अलीकडील आर्थिक विवरणे वापरा, ज्यामध्ये महत्त्वपूर्ण घटनांसाठी समायोजन केले जाईल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The difference between reporting dates should not exceed three months.","translation":"अहवाल देण्याच्या तारखांमधील फरक तीन महिन्यांपेक्षा जास्त नसावा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Assets and liabilities are classified based on the group's reporting period end.","translation":"एकात्मिक वित्तीय विवरणांमध्ये मालमत्ता आणि दायित्वे समूहाच्या अहवाल देण्याच्या कालावधीच्या समाप्तीवर आधारित वर्गीकृत केली जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A loan classified as current by a subsidiary under IFRS might be non-current under Ind AS.","translation":"IFRS अंतर्गत उपकंपनीने चालू म्हणून वर्गीकृत केलेले कर्ज, Ind AS अंतर्गत गैर-चालू असू शकते.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Dividends are recognized in profit or loss when the right to receive them is established.","translation":"लाभांश नफा किंवा तोट्यात तेव्हाच ओळखले जातात जेव्हा ते प्राप्त करण्याचा अधिकार स्थापित होतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity's right to receive the dividend is established when declared by shareholders.","translation":"कंपनीच्या वार्षिक सर्वसाधारण सभेत भागधारकांनी घोषित केल्यावर लाभांश मिळवण्याचा संस्थेचा अधिकार स्थापित होतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"XYZ Ltd. purchased 80% shares of ABC Ltd. for ₹1,40,000.","translation":"XYZ लिमिटेडने ABC लिमिटेडचे 80% शेअर्स ₹1,40,000 मध्ये खरेदी केले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Calculate the non-controlling interest using the fair value method.","translation":"वाजवी मूल्य पद्धत वापरून, गैर-नियंत्रित हितसंबंधांची गणना करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The journal entry on the acquisition date needs to be recorded.","translation":"अधिग्रहणाच्या तारखेची जर्नल नोंद करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Goodwill is a balancing figure in the journal entry.","translation":"जर्नल नोंदीमध्ये सद्भावना (Goodwill) ही शिल्लक आकडेवारी आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Use the proportionate share method to calculate NCI.","translation":"NCI (Non-Controlling Interest) मोजण्यासाठी प्रमाण हिस्सा पद्धत वापरा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Intra-group transactions must be eliminated in consolidated financial statements.","translation":"एकात्मिक वित्तीय विवरणांमध्ये, गट-अंतर्गत व्यवहार रद्द करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Unrealized profits from intra-group sales are eliminated.","translation":"गट-अंतर्गत विक्रीतून मिळवलेले न उलगडलेले नफे रद्द केले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Inventory is carried at cost to the group.","translation":"वस्तू-सूची (Inventory) समूहाच्या खर्चावर दर्शविली जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Unrealized losses from intra-group transactions should also be eliminated.","translation":"गट-अंतर्गत व्यवहारातून झालेले न उलगडलेले तोटे देखील रद्द केले पाहिजेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A parent company sold goods to its subsidiary at a profit.","translation":"एका पालक कंपनीने तिच्या उपकंपनीला नफ्यात माल विकला.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The reduction in profit is allocated between the parent and NCI.","translation":"नफ्यातील घट पालक कंपनी आणि NCI (Non-Controlling Interest) यांच्यात विभागली जाते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The effective interest in SS is: Group (80% x 75%) 60% interest.","translation":"एसएसमधील प्रभावी हिस्सा खालीलप्रमाणे आहे: गट (80% x 75%) 60% हिस्सा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Prepare the consolidated Balance Sheet as at 31 st March, 20X2 of a group of companies.","translation":"31 मार्च, 20X2 रोजी कंपन्यांच्या समूहाचे एकत्रित ताळेबंद तयार करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"P Ltd. holds 80% shares in S Ltd. and S Ltd. holds 75% shares in SS Ltd.","translation":"पी. लिमिटेड एस. लिमिटेडमध्ये 80% शेअर्स आणि एस. लिमिटेड एसएस. लिमिटेडमध्ये 75% शेअर्स धारण करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The business activities of all the companies are not seasonal in nature.","translation":"सर्व कंपन्यांच्या व्यवसायिक क्रियाकलापांचे स्वरूप हंगामी नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Profits are earned evenly throughout the year.","translation":"वर्षभर नफा समान रीतीने मिळवला जातो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"P Ltd. holds 80% shares in S Ltd.","translation":"पी. लिमिटेड एस. लिमिटेडमध्ये 80% शेअर्स धारण करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Prepare the consolidated Balance Sheet.","translation":"एकत्रित ताळेबंद तयार करा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total assets 2,208.","translation":"एकूण मालमत्ता 2,208.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Equity attributable to owners of parent.","translation":"घटकांच्या मालकांना इक्विटी.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Non-controlling interests (W. N.4) 166.2.","translation":"अ-नियंत्रित हितसंबंध (डब्ल्यू. एन.4) 166.2.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total equity 1,328.","translation":"एकूण इक्विटी 1,328.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total liabilities 880.","translation":"एकूण देयता 880.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Total equity and liabilities 2,208.","translation":"एकूण इक्विटी आणि देयता 2,208.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Analysis of Reserves and Surplus.","translation":"राखीव निधी आणि सरप्लसचे विश्लेषण.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Calculation of Effective Interest of P Ltd. in SS Ltd.","translation":"एसएस लिमिटेडमधील पी. लिमिटेडच्या प्रभावी व्याजाची गणना.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Acquisition by Group in SS Ltd. (80% x 75%) = 60%.","translation":"एसएस लिमिटेडमध्ये गटाद्वारे संपादन (80% x 75%) = 60%.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Calculation of Goodwill / Capital Reserve on the acquisition.","translation":"संपादन करताना सद्भावना / भांडवली राखीव निधीची गणना.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A parent can lose control over a subsidiary in a number of ways.","translation":"एका कंपनीचे पालक अनेक मार्गांनी उपकंपनीवरील नियंत्रण गमावू शकतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"If a parent loses control of a subsidiary, it shall follow the accounting treatment mentioned below.","translation":"एखाद्या कंपनीने उपकंपनीवरील नियंत्रण गमावल्यास, खाली नमूद केलेले लेखापरीक्षण केले जाईल.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The fair value of the consideration received.","translation":"मिळालेल्या मोबदल्याची वाजवी किंमत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A Ltd. acquired 70% equity shares of B Ltd. on 1.4.20X1.","translation":"ए लिमिटेडने १.४.२०X१ रोजी बी लिमिटेडचे ७०% इक्विटी शेअर्स विकत घेतले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"B Ltd. suffered losses of ` 2,50,000, ` 4,00,000, ` 5,00,000 and ` 1,20,000 respectively.","translation":"बी लिमिटेडला अनुक्रमे `२,५०,०००, `४,००,०००, `५,००,००० आणि `१,२०,००० नुकसान झाले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Thereafter in 20X5-20X6, B Ltd. experienced turnaround and registered an annual profit of ` 50,000.","translation":"त्यानंतर, २०X५-२०X६ मध्ये, बी लिमिटेडने चांगली कामगिरी केली आणि `५०,००० चा वार्षिक नफा नोंदवला.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Show the non- controlling interests and goodwill at the end of each year for the purpose of consolidation.","translation":"एकात्रीकरणाच्या उद्देशाने प्रत्येक वर्षाच्या शेवटी गैर-नियंत्रित हितसंबंध आणि सद्भावना दर्शवा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"NCI is measured at NCI’s proportionate share of the acquiree’s identifiable net assets.","translation":"अल्पसंख्याक हितसंबंध (NCI) हे अधिग्रहित केलेल्या कंपनीच्या ओळखल्या जाणाऱ्या निव्वळ मालमत्तेतील NCI च्या प्रमाणात मोजले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"From the following data, determine in each case: 1) Non-controlling interest at the date of acquisition.","translation":"पुढील माहितीवरून, प्रत्येक स्थितीत निश्चित करा: १) अधिग्रहणाच्या तारखेला गैर-नियंत्रित हितसंबंध.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine Goodwill or Gain on bargain purchase.","translation":"सद्भावना किंवा सौदा खरेदीतील नफा निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company has adopted an accounting policy to measure Non-controlling interest at NCI’s proportionate share.","translation":"कंपनीने NCI च्या प्रमाणात गैर-नियंत्रित हितसंबंध मोजण्याची लेखा धोरणे स्वीकारली आहेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Equity is the residual interest in the assets of an entity after deducting all its liabilities.","translation":"इक्विटी म्हणजे सर्व देयता वजा केल्यानंतर संस्थेच्या मालमत्तेतील उर्वर��त हितसंबंध.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On 31.03.20X2 in each case the following amount shall be added or deducted from the balance of holding Co.’s Retained earnings.","translation":"प्रत्येक स्थितीत ३१.०३.२०X२ रोजी खालील रक्कम होल्डिंग कंपनीच्या राखून ठेवलेल्या नफ्यात जमा किंवा वजा केली जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If a subsidiary has outstanding cumulative preference shares that are classified as equity.","translation":"जर उपकंपनीकडे थकबाकी असलेले संचित प्राधान्य शेअर्स असतील ज्यांचे इक्विटी म्हणून वर्गीकरण केले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"During the year, Y Ltd. earned profit of ` 5,00,000.","translation":"या वर्षात, वाय लिमिटेडने `५,००,००० चा नफा कमावला.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A parent’s ownership interest may change without a loss of control.","translation":"नियंत्रण न गमावताही, एखाद्या parent चा मालकी हक्क बदलू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Parent buys shares from non-controlling interest.","translation":"Parent गैर-नियंत्रित हितसंबंधातून शेअर्स खरेदी करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Changes in a parent’s ownership interest in a subsidiary that do not result in the parent losing control.","translation":"एखाद्या उपकंपनीतील parent च्या मालकी हक्कातील बदल, ज्यामुळे parent चे नियंत्रण सुटत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"When the proportion of the equity held by non-controlling interests changes.","translation":"जेव्हा गैर-नियंत्रित हितसंबंधाद्वारे धारण केलेल्या इक्विटीचे प्रमाण बदलते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entity P sells a 20% interest in a wholly owned subsidiary to outside investors.","translation":"कंपनी पी तिच्या पूर्ण मालकीच्या उपकंपनीतील २०% हिस्सा बाहेरील गुंतवणूकदारांना विकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The carrying value of the subsidiary’s net assets is ` 300 lakh.","translation":"उपकंपनीच्या निव्वळ मालमत्तेची वहन किंमत `३०० लाख आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Entity A acquires a further 20% interest in entity B, taking its holding to 80%.","translation":"कंपनी ए, कंपनी बी मध्ये आणखी २०% हिस्सा मिळवते, ज्यामुळे तिची मालकी ८०% होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Consolidated goodwill is not adjusted.","translation":"एकात्मिक सद्भावना समायोजित केली जात नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The operation cannot commence due to its significance.","translation":"या कारवाईची सुरूवात होऊ शकत नाही, कारण तिचे महत्त्व खूप मोठे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Joint decision-making by R Ltd. and S Ltd. is crucial.","translation":"आर. लिमिटेड आणि एस. लिमिटेड यांनी संयुक्तपणे निर्णय घेणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"RS Ltd. is considered a joint arrangement.","translation":"आरएस लिमिटेडला संयुक्त व्यवस्था मानले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Investors A, B, and C have an informal agreement.","translation":"गुंतवणूकदार ए, बी आणि सी यांच्यात एक अनौपचारिक करार आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"They have agreed to vote together.","translation":"त्यांनी एकत्र मतदान करण्याचा निर्णय घेतला आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Do A, B, and C have joint control?","translation":"ए, बी आणि सी यांचे संयुक्त नियंत्रण आहे का?","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Three investors have informally agreed to make unanimous decisions.","translation":"तीन गुंतवणूकदारांनी एकमताने निर्णय घेण्याचे ठरवले आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Investor A, B, and C have joint control.","translation":"गुंतवणूकदार ए, बी आणि सी यांचे संयुक्त नियंत्रण आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The agreement need not be formally documented.","translation":"या कराराचे औपचारिक दस्तऐवजीकरण करण्याची आवश्यकता नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"F Ltd. is not a party with joint control.","translation":"एफ लिमिटेड संयुक्त नियंत्रणाचा भाग नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A contractual arrangement might include clauses on dispute resolution.","translation":"करारनाम्यात वाद निवारणासंबंधीच्या कलमांचा समावेश असू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The arrangement is a joint arrangement.","translation":"व्यवस्था एक संयुक्त व्यवस्था आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The right available with entity A will not prevent the arrangement.","translation":"ए या संस्थेकडे उपलब्ध असलेला अधिकार व्यवस्थेला प्रतिबंध करणार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity accounts for its interest in the arrangement.","translation":"एका संस्थेने व्यवस्थेतील तिच्या हिश्‍याचे लेखे तयार केले आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity needs to determine whether the joint arrangement is a joint operation or a joint venture.","translation":"संस्थेला हे ठरवावे लागेल की संयुक्त व्यवस्था ही संयुक्त कार्य आहे की संयुक्त उपक्रम.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A separate vehicle is defined in Ind AS 111.","translation":"इंड एएस १११ मध्ये स्वतंत्र वाहनाची व्याख्या दिली आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A joint operation is a joint arrangement.","translation":"संयुक्त कार्य म्हणजे एक संयुक्त व्यवस्था.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A joint venture is a joint arrangement.","translation":"संयुक्त उपक्रम म्हणजे एक संयुक्त व्यवस्था.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The parties shall assess their rights and obligations.","translation":"पक्षांनी त्यांचे अधिकार आणि कर्तव्ये तपासली पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The contractual arrangement often describes the nature of the activities.","translation":"करारनामा अनेकदा कार्यांच्या स्वरूपाचे वर्णन करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The investment entity shall cease to consolidate its subsidiaries at the date of the change in status.","translation":"गुंतवणूक संस्था तिच्या उपकंपन्यांचे समेकन (consolidation) स्थितीतील बदलाच्या तारखेला थांबवेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When an entity becomes an investment entity, it shall apply the requirements of loss of control.","translation":"जेव्हा एखादी संस्था गुंतवणूक संस्था बनते, तेव्हा तिने नियंत्रणाचे नुकसान (loss of control) यासंबंधीच्या गरजा लागू कराव्यात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"CD Ltd. purchased a 100% subsidiary for ` 20,00,000.","translation":"CD लिमिटेडने 20,00,000 रुपयांना 100% उपकंपनी खरेदी केली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Calculate gain or loss with respect to investment in KL Ltd.","translation":"KL लिमिटेडमधील गुंतवणुकीच्या संदर्भात नफा किंवा तोटा मोजा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 110 makes the preparation of consolidated financial statements mandatory.","translation":"इंड एएस 110 एकत्रित वित्तीय विवरण तयार करणे अनिवार्य करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The definition of control in Ind AS 110 is principle based.","translation":"इंड एएस 110 मधील नियंत्रणाची व्याख्या तत्त्व-आधारित आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"AS 21 does not mandate the preparation of consolidated financial statements.","translation":"एएस 21 एकत्रित वित्तीय विवरण तयार करणे अनिवार्य करत नाही.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Control is the ownership of more than one-half of the voting power.","translation":"नियंत्रण म्हणजे मतदानाच्या अधिकारांपैकी एक-तृतीयांश पेक्षा जास्त मालकी असणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 110 does not permit exclusion of a subsidiary from consolidation.","translation":"इंड एएस 110 उपकंपनीला समेकनातून वगळण्याची परवानगी देत ​​नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A subsidiary is excluded from consolidation when control is intended to be temporary.","translation":"जेव्हा नियंत्रण तात्पुरते अपेक्षित असते, तेव्हा उपकंपनीला समेकनातून वगळले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Difference between the date of the subsidiary’s financial statements and that of the consolidated financial statements cannot exceed three months.","translation":"उपकंपनीच्या वित्तीय विवरणांची तारीख आणि एकत्रित वित्तीय विवरणांची तारीख यामधील फरक तीन महिन्यांपेक्षा जास्त असू शकत नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 110 specifically lays down accounting requirements.","translation":"इंड एएस 110 विशेषत: लेखा आवश्यकता निश्चित करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 110, require the use of uniform accounting policies.","translation":"इंड एएस 110 मध्ये एकसमान लेखा धोरणे वापरणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Potential equity shares and its voting rights are also considered.","translation":"संभाव्य इक्विटी शेअर्स आणि त्यांचे मत देण्याचा अधिकार देखील विचारात घेतले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 110, read with Ind AS 12, requires recognition of deferred taxes.","translation":"इंड एएस 12 सह वाचल्यास, इंड एएस 110 मध्ये स्थगित करांची ओळख आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Joint arrangement is an arrangement of which two or more parties have joint control.","translation":"संयुक्त व्यवस्था म्हणजे अशी व्यवस्था ज्यामध्ये दोन किंवा अधिक पक्षांचे संयुक्त नियंत्रण असते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The objective of Ind AS 111 is to establish principles for financial reporting.","translation":"इंड एएस 111 चा उद्देश वित्तीय अहवाल देण्यासाठी तत्त्वे स्थापित करणे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 111 shall be applied by all entities that are a party to a joint arrangement.","translation":"संयुक्त व्यवस्थेचा भाग असलेल्या सर्व संस्थांनी इंड एएस 111 लागू करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A joint arrangement has the following characteristics: The parties are bound by a contractual arrangement.","translation":"संयुक्त व्यवस्थेची खालील वैशिष्ट्ये आहेत: पक्ष करारबद्ध व्यवस्थेने बांधील आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A contractual arrangement is usually in writing, however, it can be evidenced in several other ways as well.","translation":"करार व्यवस्था सहसा लेखी स्वरूपात असते, परंतु ती इतर अनेक मार्गांनी देखील सिद्ध केली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial statements must accurately reflect its assets and liabilities.","translation":"कंपनीची आर्थिक विवरणे तिच्या मालमत्ता आणि दायित्वांचे अचूक प्रतिबिंब दर्शवतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Joint control implies that all parties must agree on decisions.","translation":"संयुक्त नियंत्रणाचा अर्थ असा आहे की सर्व पक्षांना निर्णयांवर सहमत असणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"ABCD Ltd. is considered a joint venture because it is a separate vehicle.","translation":"एबीसीडी लिमिटेड एक संयुक्त उपक्रम मानले जाते कारण ते एक स्वतंत्र वाहन आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The manufacturing of Product X is a joint operation.","translation":"उत्पादन X चे उत्पादन एक संयुक्त कार्य आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A joint operator recognizes its share of assets and liabilities.","translation":"एक संयुक्त ऑपरेटर त्याच्या मालमत्ता आणि दायित्वांचा वाटा ओळखतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"P and Q each own 50% of the capital of PQ.","translation":"पी आणि क्यू प्रत्येकाकडे पीक्यूच्या भांडवलाचा 50% हिस्सा आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"AB Ltd. and BC Ltd. have established a joint arrangement through a separate vehicle PQR.","translation":"एबी लिमिटेड आणि बीसी लिमिटेडने पीक्यूआर या स्वतंत्र वाहनाद्वारे संयुक्त व्यवस्था स्थापित केली आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"AB Ltd. has the rights to all of Building No. 1.","translation":"एबी लिमिटेडला इमारत क्रमांक 1 चे सर्व अधिकार आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A joint operator shall recognize gains and losses.","translation":"एक संयुक्त ऑपरेटर नफा आणि तोटा ओळखेल.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"A Ltd. holds 60% interest in a joint operation.","translation":"ए लिमिटेडचा संयुक्त कार्यात 60% हिस्सा आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The loss on the transaction is recorded to the extent of the other party’s interest.","translation":"व्यवहारातील तोटा इतर पक्षाच्या हिश्श्यापुरत��� नोंदवला जातो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A joint operator should not record its share of the loss until the asset is resold.","translation":"संयुक्त ऑपरेटरने मालमत्ता पुन्हा विकली जाईपर्यंत तोट्याचा हिस्सा नोंदवू नये.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A party that participates in a joint operation but does not have joint control.","translation":"एखादा पक्ष जो संयुक्त कार्यात भाग घेतो परंतु त्याचे संयुक्त नियंत्रण नाही.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A joint venturer shall recognize its interest in a joint venture as an investment.","translation":"एक संयुक्त उद्योजक संयुक्त उपक्रमातील आपला हिस्सा गुंतवणुकीच्या रूपात ओळखेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 28 provides guidance on accounting of investments in associates.","translation":"इंड एएस 28 सहयोगी कंपन्यांमधील गुंतवणुकीच्या लेखांकनावर मार्गदर्शन करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An associate is an entity over which the investor has significant influence.","translation":"एक सहयोगी कंपनी म्हणजे अशी संस्था ज्यावर गुंतवणूकदाराचा महत्त्वपूर्ण प्रभाव असतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Significant influence is the power to participate in financial and operating policy decisions.","translation":"महत्त्वपूर्ण प्रभाव म्हणजे आर्थिक आणि ऑपरेटिंग धोरणात्मक निर्णयांमध्ये भाग घेण्याची शक्ती.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"If an entity holds 20% or more of the voting rights, significant influence is presumed.","translation":"जर एखाद्या संस्थेकडे 20% किंवा अधिक मताधिकार असतील, तर महत्त्वपूर्ण प्रभावाची शक्यता आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"E Ltd. holds 25% of the voting power of an investee.","translation":"ई लिमिटेडकडे एका गुंतवणूकदाराच्या 25% मतदानाचे अधिकार आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Representation on the board of directors demonstrates significant influence.","translation":"संचालक मंडळात प्रतिनिधित्व महत्त्वपूर्ण प्रभाव दर्शवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ltd. would be dependent on RS Ltd. for the continuation of its business.","translation":"लिमिटेड कंपनी तिच्या व्यवसायाच्या चालू ठेवण्यासाठी आरएस लिमिटेडवर अवलंबून असेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Hence, even though RS Ltd. is holding only 15% of the voting power of XY Ltd. it has significant influence over XY Ltd.","translation":"म्हणून, जरी आरएस लिमिटेड XY लिमिटेडच्या मतदानापैकी फक्त 15% धारण करत असेल, तरीही त्याचा XY लिमिटेडवर महत्त्वपूर्ण प्रभाव आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A new production process is key to serve a fundamental change in the strategic direction of entity Y.","translation":"एका नवीन उत्पादन प्रक्रियेमुळे घटक वायच्या धोरणात्मक दिशेने मूलभूत बदल घडवून आणणे महत्त्वाचे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The managers seconded from entity X, one of whom is on entity X's board, will oversee the selection and recruitment of new staff.","translation":"घटक X मधून प्रतिनियुक्तीवर आलेले व्यवस्थापक, ज्यापैकी एक ���टक X च्या बोर्डवर आहे, नवीन कर्मचाऱ्यांची निवड आणि भरतीचे काम पाहतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Y Ltd. obtains essential technical information for the running of its business from R Ltd.","translation":"वाय लिमिटेड तिच्या व्यवसायाच्या कामकाजासाठी आवश्यक तांत्रिक माहिती आर लिमिटेडकडून मिळवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Hence R Ltd. has significant influence over Y Ltd. despite of holding only 10% of the equity share capital of Y Ltd.","translation":"म्हणून, वाय लिमिटेडच्या इक्विटी शेअर कॅपिटलपैकी केवळ 10% हिस्सा असूनही, आर लिमिटेडचा वाय लिमिटेडवर महत्त्वपूर्ण प्रभाव आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Potential voting rights that are currently exercisable are considered when assessing whether an entity has significant influence.","translation":"एखाद्या घटकावर महत्त्वपूर्ण प्रभाव आहे की नाही, हे तपासताना सध्या वापरले जाऊ शकणारे संभाव्य मतदानाचा हक्क विचारात घेतला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Considering the potential voting rights, the entity can have more than 20% of the voting power of the investee.","translation":"संभाव्य मतदानाच्या अधिकारांचा विचार करता, घटकाकडे गुंतवणूकदाराच्या 20% पेक्षा जास्त मतदानाची शक्ती असू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity loses significant influence over an investee when it loses the power to participate in the financial and operating policy decisions.","translation":"गुंतवणूकदाराच्या आर्थिक आणि कार्यप्रणालीविषयक धोरणात्मक निर्णयांमध्ये भाग घेण्याची शक्ती गमावल्यास, एखाद्या घटकाचा गुंतवणूकदारावरील महत्त्वपूर्ण प्रभाव कमी होतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The equity method is a method of accounting whereby the investment is initially recognised at cost.","translation":"इक्विटी पद्धत ही एक लेखांकन पद्धत आहे, ज्याद्वारे गुंतवणुकीची सुरुवातीला किंमत मोजली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An investor is required to account its investments in associates and joint ventures as per equity method.","translation":"गुंतवणूकदाराने इक्विटी पद्धतीने सहयोगी आणि संयुक्त उपक्रमांमधील गुंतवणुकीचा हिशेब देणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"On the first day of a financial year, A Ltd. invested in the equity share capital of B Ltd.","translation":"एका आर्थिक वर्षाच्या पहिल्या दिवशी, ए लिमिटेडने बी लिमिटेडच्या इक्विटी शेअर कॅपिटलमध्ये गुंतवणूक केली.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Pass necessary entries in the books of A Ltd. to account for the investment in associate.","translation":"सहयोगी कंपनीतील गुंतवणुकीचा हिशेब देण्यासाठी ए लिमिटेडच्या पुस्तकात आवश्यक नोंदी करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It should be noted that Ind AS 28 not only requires to record the income distributed by the associate.","translation":"हे लक्षात घेणे आवश्यक आहे की इंड एएस 28 नुसार केवळ सहयोगी कंपनीने वितरित केलेले उत्पन्न नोंदवणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"For example, if potential voting rights are contained in Compulsorily Convertible Preference Shares (CCPS) of the investee.","translation":"उदाहरणार्थ, जर संभाव्य मतदानाचे अधिकार गुंतवणूकदाराच्या अनिवार्यपणे परिवर्तनीय प्राधान्य शेअर्समध्ये (सीसीपीएस) समाविष्ट असतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In such cases, the investor shall account for instruments with such potential voting rights as per equity method.","translation":"अशा परिस्थितीत, गुंतवणूकदाराने इक्विटी पद्धतीनुसार अशा संभाव्य मतदानाच्या अधिकारांसह साधनांचा हिशेब देणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity need not apply the equity method to its investment in an associate or a joint venture in following cases:","translation":"एखाद्या घटकाने खालील प्रकरणांमध्ये सहयोगी किंवा संयुक्त उपक्रमातील गुंतवणुकीसाठी इक्विटी पद्धत लागू करण्याची आवश्यकता नाही:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity is a wholly owned or partly owned subsidiary of another entity.","translation":"घटक दुसऱ्या घटकाची पूर्ण मालकीची किंवा अंशतः मालकीची उपकंपनी आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation.","translation":"जेव्हा सहयोगी किंवा संयुक्त उपक्रमातील गुंतवणूक, उद्यम भांडवल संस्थेद्वारे किंवा अप्रत्यक्षपणे ठेवली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Following is the summary of various concepts used in applying the equity method of accounting:","translation":"इक्विटी पद्धतीने लेखांकन लागू करण्यासाठी वापरल्या जाणाऱ्या विविध संकल्पनांचा सारांश खालीलप्रमाणे आहे:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial statements must adhere to the guidelines.","translation":"कंपनीच्या आर्थिक विवरणांनी मार्गदर्शक तत्त्वांचे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Investment in subsidiaries is a key aspect of the report.","translation":"उपकंपन्यांमधील गुंतवणूक हे अहवालाचे एक महत्त्वाचे पैलू आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity elected to measure investments at fair value.","translation":"संस्थेने गुंतवणुकीचे योग्य मूल्यमापन करण्याचा निर्णय घेतला.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Changes in the group structure require careful accounting.","translation":"ग्रुपच्या संरचनेत बदल झाल्यास, त्याचे योग्य लेखापरीक्षण करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Dividends from subsidiaries are recognized in profit or loss.","translation":"उपकंपन्यांकडून मिळणारे लाभांश नफा किंवा तोट्यात दर्शवले जातात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The new parent company issued equity instruments.","translation":"नवीन पालक कंपनीने इक्विटी साधने जारी केली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The restructuring met all the required criteria.","translation":"पुनर्रचनेने सर्व आवश्यक निकष पूर्ण केले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The cost of investment was determined at 15 lakh.","translation":"गुंतवणुकीची किंमत 15 लाख निश्चित करण्यात आली.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Ind AS 27 provides guidance on this matter.","translation":"या संदर्भात इंड एएस 27 मार्गदर्शन पुरवतो.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Disclosures are essential for financial reporting.","translation":"आर्थिक अहवालनासाठी खुलासे आवश्यक आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The objective is to evaluate interests in other entities.","translation":"इतर संस्थांमधील हितसंबंधांचे मूल्यांकन करणे हा उद्देश आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"An entity must disclose its interests.","translation":"एका संस्थेने तिचे हितसंबंध उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The entity has control over the subsidiary.","translation":"संस्थेचे उपकंपनीवर नियंत्रण आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The financial statements are prepared separately.","translation":"आर्थिक विवरण वेगळे तयार केले जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The entity is not a parent company.","translation":"संस्था पालक कंपनी नाही.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The disclosures must meet the objective.","translation":"खुलासे हे उद्दिष्टांना अनुसरून असले पाहिजे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity has an interest in a joint venture.","translation":"संस्थेचा संयुक्त उपक्रमात हिस्सा आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The entity shall disclose the nature of its interest.","translation":"संस्थेने तिच्या हिताचे स्वरूप उघड करावे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Summarized financial information is required.","translation":"सारांशित आर्थिक माहिती आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Non-controlling interests have a material impact.","translation":"अ-नियंत्रित हितसंबंधांचा महत्त्वपूर्ण प्रभाव आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"A recognizes ` 20 as change in other equity instead of in statement of profit and loss.","translation":"A ` 20 ला नफातोटाच्या विवरणपत्राऐवजी इतर इक्विटीमधील बदल म्हणून ओळखते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity may enter into upstream or downstream transactions with its associate or joint venture.","translation":"एखादी संस्था तिच्या सहयोगी किंवा संयुक्त उपक्रमासोबत अपस्ट्रीम किंवा डाउनस्ट्रीम व्यवहार करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Upstream transactions are, for example, sales of assets from an associate or a joint venture to the investor.","translation":"उदाहरणार्थ, अपस्ट्रीम व्यवहार म्हणजे सहयोगी किंवा संयुक्त उपक्रमातून गुंतवणूकदाराला मालमत्तेची विक्री.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Downstream transactions are, for example, sales or contributions of assets from the investor to its associate or its joint venture.","translation":"उदाहरणार्थ, डाउनस्ट्रीम व्यवहार म्हणजे गुंतवणूकदाराकडून त्याच्या सहयोगी किंवा संयुक्त उपक्रमाला मालमत्तेची विक्री किंवा योगदान.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity shall record such gain/ loss in its financial statements only to the extent of the unrelated investors’ interests.","translation":"संस्थेने नफा/तोटा तिच्या आर्थिक विवरणपत्रात केवळ असंबंधित गुंतवणूकदारांच्या हिश्श्यापुरता नोंदवावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"M Ltd. has invested in 40% share capital of N Ltd. and hence N Ltd. is an associate of M Ltd.","translation":"M लिमिटेडने N लिमिटेडच्या 40% भाग भांडवलात गुंतवणूक केली आहे, आणि म्हणूनच N लिमिटेड, M लिमिटेडची सहयोगी आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"During the year, N Ltd. sold inventory to M Ltd. for a value of ` 10,00,000.","translation":"वर्षादरम्यान, N लिमिटेडने M लिमिटेडला ` 10,00,000 मूल्याचे inventory विकले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This included profit of 10% on the transaction price i.e. profit of ` 1,00,000.","translation":"यात व्यवहार मूल्यावर 10% नफा, म्हणजे ` 1,00,000 चा नफा समाविष्ट आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Out the above inventory, M Ltd. sold inventory of ` 6,00,000 to outside customers.","translation":"वरील inventory पैकी, M लिमिटेडने ` 6,00,000 चे inventory बाहेरील ग्राहकांना विकले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Hence, the inventory of ` 4,00,000 purchased from N Ltd. is still lying with M Ltd.","translation":"म्हणून, N लिमिटेडकडून खरेदी केलेले ` 4,00,000 चे inventory अजूनही M लिमिटेडकडे आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine the unrealised profit to be eliminated on above transaction.","translation":"वरील व्यवहारावर वगळला जाणारा न मिळवलेला नफा निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Firstly, as part of its equity method accounting for investment in N Ltd., M Ltd. will pass this journal entry:","translation":"सुरुवातीला, N लिमिटेडमधील गुंतवणुकीसाठी इक्विटी पद्धतीचा हिशेब म्हणून, M लिमिटेड ही जर्नल एंट्री करेल:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Out of the inventory of ` 10,00,000, M Ltd. has sold inventory worth ` 6,00,000 to outside customers.","translation":"` 10,00,000 च्या inventory पैकी, M लिमिटेडने ` 6,00,000 किमतीचे inventory बाहेरील ग्राहकांना विकले आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Hence, the profit of ` 60,000 (6,00,000 x 10% profit margin) on such inventory is realised.","translation":"म्हणून, अशा inventory वर ` 60,000 (6,00,000 x 10% नफा) चा नफा मिळाला आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"However, the inventory worth ` 4,00,000 is still held by M Ltd. which consists profit of ` 40,000 (4,00,000 x 10%).","translation":"परंतु, ` 4,00,000 किमतीचे inventory अजूनही M लिमिटेडकडे आहे, ज्यामध्ये ` 40,000 (4,00,000 x 10%) चा नफा आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Hence, M Ltd.’s share in such profit i.e. ` 16,000 (40,000 x 40%) is considered as unrealised.","translation":"म्हणून, M लिमिटेडचा अशा नफ्यातील हिस्सा, म्हणजे ` 16,000 (40,000 x 40%) मिळवलेला नाही, असे मानले जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Accordingly, after recording of share in total profit of N Ltd., M Ltd. should pass following adjustment entry to reverse the unrealised profit margin:","translation":"त्यानुसार, N लिमिटेडच्या एकूण नफ्यातील हिस्सा नोंदवल्यानंतर, M लिमिटेडने न मिळवलेल्या नफ्याच्या मार्जिनला उलट करण्यासाठी खालील समायोज��� नोंद करणे आवश्यक आहे:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In subsequent period, when this inventory of ` 4,00,000 is sold by N Ltd. to an outside customer then the above profit margin of ` 16,000 will be treated as realised and hence the above entry will be reversed in that period.","translation":"पुढील कालावधीत, जेव्हा N लिमिटेडद्वारे ` 4,00,000 ची ही inventory बाहेरील ग्राहकाला विकली जाते, तेव्हा वरील ` 16,000 चा नफा मार्जिन मिळवलेला मानला जाईल आणि म्हणूनच वरील नोंद त्या कालावधीत उलट केली जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"When downstream transactions provide evidence of a reduction in the net realisable value of the assets to be sold or contributed, or of an impairment loss of those assets, those losses shall be recognised in full by the investor.","translation":"जेव्हा डाउनस्ट्रीम व्यवहार विक्री किंवा योगदानासाठी असलेल्या मालमत्तेच्या निव्वळ प्राप्य मूल्यामध्ये घट किंवा त्या मालमत्तेचे नुकसान दर्शवतात, तेव्हा ते तोटे गुंतवणूकदाराने पूर्णपणे ओळखावेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"When upstream transactions provide evidence of a reduction in the net realisable value of the assets to be purchased or of an impairment loss of those assets, the investor shall recognise its share in those losses.","translation":"जेव्हा अपस्ट्रीम व्यवहार खरेदी करावयाच्या मालमत्तेच्या निव्वळ प्राप्य मूल्यामध्ये घट किंवा त्या मालमत्तेचे नुकसान दर्शवतात, तेव्हा गुंतवणूकदाराने त्या तोट्यामध्ये त्याचा हिस्सा ओळखावा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Impairment can be a combined effect of several individual events.","translation":"घसारा अनेक वैयक्तिक घटनांचा एकत्रित परिणाम असू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Losses expected as a result of future events, no matter how likely, are not recognized.","translation":"भविष्यात घडणाऱ्या घटनांमुळे होणारे नुकसान, कितीही संभाव्य असले तरी, ते विचारात घेतले जात नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Objective evidence that the net investment is impaired includes observable data.","translation":"निव्वळ गुंतवणुकीमध्ये घट झाली आहे, याचा वस्तुनिष्ठ पुरावा म्हणजे निरीक्षणीय डेटा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A downgrade of an associate’s credit rating is not of itself, evidence of impairment.","translation":"सहयोगी संस्थेच्या क्रेडिट रेटिंगमध्ये घट होणे, हे स्वतःच घसारा दर्शवणारे पुरावे नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Impairment of goodwill is recognized as part of the carrying amount.","translation":"ख्यातीमधील घट, वहन मूल्याचा भाग म्हणून ओळखली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Significant financial difficulty of the associate or joint venture is a factor.","translation":"सहयोगी किंवा संयुक्त उपक्रमाची महत्त्वपूर्ण आर्थिक समस्या हे एक कारण आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Breach of contract, such as a default in payments, is considered.","translation":"करारभंग, जसे की देयकांमध्ये डिफॉल्ट, विचारात घेतले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It becoming probable that the associate will enter bankruptcy.","translation":"हे संभाव्य आहे की सहयोगी दिवाळखोरीत जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Adverse changes in the environment can affect the investment.","translation":"परिस्थितीतील प्रतिकूल बदल गुंतवणुकीवर परिणाम करू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A decline in the fair value of an investment is also considered.","translation":"गुंतवणुकीच्या वाजवी मूल्यात घट देखील विचारात घेतली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The recoverable amount is compared with the carrying amount.","translation":"वसूल करता येणारी रक्कम वहन मूल्याशी तुलना केली जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Value in use shall include the present value of estimated future cash flows.","translation":"उपयोग मूल्यामध्ये अंदाजित भविष्यातील रोख प्रवाहांचे वर्तमान मूल्य समाविष्ट असेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall discontinue the use of the equity method.","translation":"एका संस्थेने इक्विटी पद्धतीचा वापर बंद करावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If the investment becomes a subsidiary, the entity shall account for it.","translation":"जर गुंतवणूक उपकंपनी बनली, तर संस्थेने त्याप्रमाणे खाते तयार करावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Retained interest in the former associate is a financial asset.","translation":"माजी सहयोगीमधील राखलेले हितसंबंध हे एक वित्तीय मालमत्ता आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of any retained interest is considered.","translation":"कोणत्याही राखलेल्या हितसंबंधाचे योग्य मूल्य विचारात घेतले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Reclassification of items recorded in other comprehensive income is required.","translation":"इतर सर्वसमावेशक उत्पन्नात नोंदवलेल्या बाबींचे पुनर्वर्गीकरण करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An associate becomes a joint venture and vice versa.","translation":"एक सहयोगी संयुक्त उपक्रम बनतो आणि याउलट.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall apply Ind AS 105 to an investment held for sale.","translation":"एका संस्थेने विक्रीसाठी असलेल्या गुंतवणुकीसाठी इंड एएस 105 लागू करावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity continues to apply the equity method.","translation":"संस्था इक्विटी पद्धत वापरणे सुरू ठेवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity shall disclose, in aggregate, the carrying amount of its interests in all individually immaterial joint ventures or associates that are accounted for using the equity method.","translation":"कंपनीने एकत्रितपणे, समभाग पद्धतीने मोजल्या जाणाऱ्या सर्व वैयक्तिकदृष्ट्या नगण्य संयुक्त उपक्रमांमधील किंवा सहयोगी कंपन्यांमधील तिच्या हितसंबंधांची वहन रक्कम उघड करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall also disclose separately the aggregate amount of its share of those joint ventures’ or associates’ profit or loss from continuing operations.","translation":"एका कंपनीने संयुक्त उपक्रम किंवा सहयोगी कंपन्यांच्या चालू कार्यांमधून झालेल्या नफा किंव�� तोट्यातील तिच्या भागाची एकत्रित रक्कम देखील स्वतंत्रपणे उघड करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"When an entity’s interest in a subsidiary, a joint venture or an associate is classified as held for sale, the entity is not required to disclose summarised financial information.","translation":"जेव्हा एखाद्या कंपनीचा उपकंपनी, संयुक्त उपक्रम किंवा सहयोगी कंपनीमधील हिस्सा विक्रीसाठी वर्ग केला जातो, तेव्हा कंपनीला संक्षिप्त आर्थिक माहिती उघड करण्याची आवश्यकता नसते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall apply all applicable Ind AS when providing disclosures in its separate financial statements.","translation":"एका कंपनीने तिच्या स्वतंत्र वित्तीय विवरणांमध्ये प्रकटीकरणे देताना सर्व लागू इंड एएस (Ind AS) चा वापर करावा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"When a parent elects not to prepare consolidated financial statements, it shall disclose that fact in its separate financial statements.","translation":"जेव्हा एखादे पालक (parent) एकत्रित वित्तीय विवरण तयार न करण्याचा निर्णय घेते, तेव्हा तिने ही वस्तुस्थिती तिच्या स्वतंत्र वित्तीय विवरणांमध्ये उघड करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The parent shall also disclose a list of significant investments in subsidiaries, joint ventures and associates.","translation":"पालक कंपनीने उपकंपन्या, संयुक्त उपक्रम आणि सहयोगी कंपन्यांमधील महत्त्वपूर्ण गुंतवणुकीची यादी देखील उघड करावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This includes the name of those investees and their principal place of business.","translation":"यामध्ये त्या गुंतवणुकदारांची नावे आणि त्यांच्या व्यवसायाचे मुख्य ठिकाण (principal place of business) यांचा समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The method used to account for those investments must also be described.","translation":"या गुंतवणुकींसाठी वापरलेली लेखांकन पद्धत देखील स्पष्ट करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The financial statements are separate financial statements.","translation":"वित्तीय विवरण हे स्वतंत्र वित्तीय विवरण आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The exemption from consolidation has been used.","translation":"एकीकरणातून (consolidation) सवलत वापरली गेली आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Determine how should X Limited account for its investment in Y Limited in its consolidated financial statements.","translation":"X लिमिटेडने तिच्या एकत्रित वित्तीय विवरणांमध्ये Y लिमिटेडमधील तिच्या गुंतवणुकीचे खाते कसे तयार करावे, हे निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Calculate how the investment in O Limited will be accounted in the consolidated financial statements of M Limited.","translation":"M लिमिटेडच्या एकत्रित वित्तीय विवरणांमध्ये O लिमिटेडमधील गुंतवणुकीचे खाते कसे मांडले जाईल, याची गणना करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determine how AB Limited should account for such reduction in interest in the associate.","translation":"AB लिमिटेडने सहयोगी कंपनीतील हितसंबंधातील अशा कप��तीचे खाते कसे तयार करावे, हे निश्चित करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Prepare consolidated Balance Sheet as at March 31, 20X2.","translation":"31 मार्च 20X2 रोजी एकत्रित ताळेबंद तयार करा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Prepare the Consolidated Balance Sheet as at March 31, 20X2 of group of entities Blue Heavens Ltd. and Orange County Ltd.","translation":"ब्लू हेव्हन्स लिमिटेड आणि ऑरेंज काउंटी लिमिटेड या संस्थांच्या समूहाचा 31 मार्च 20X2 चा एकत्रित ताळेबंद तयार करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The acquisition-date statements of financial position of Blue Heavens Ltd. and Orange County Ltd. and the fair values of the assets and liabilities recognised on Orange County Ltd. balance sheet were:","translation":"ब्लू हेव्हन्स लिमिटेड आणि ऑरेंज काउंटी लिमिटेडची संपादन-दिनांकाची आर्थिक स्थिती आणि ऑरेंज काउंटी लिमिटेडच्या ताळेबंदावर ओळखल्या गेलेल्या मालमत्ता आणि दायित्वांचे योग्य मूल्य खालीलप्रमाणे होते:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Prepare consolidated Balance Sheet after disposal as at 31 st March, 20X2 when P Pvt. Ltd. group sold 100% shares of S Pvt. Ltd. to independent party for ` 3,000 millions.","translation":"P Pvt. Ltd. समूहाने S Pvt. Ltd. चे 100% शेअर्स स्वतंत्र पक्षाला ₹ 3,000 दशलक्षमध्ये विकल्यानंतर 31 मार्च, 20X2 रोजी एकत्रित ताळेबंद तयार करा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Reliance Ltd. has a number of wholly-owned subsidiaries including Reliance Jio Infocomm Ltd.","translation":"रिलायन्स लिमिटेडच्या मालकीच्या अनेक उपकंपन्या आहेत, ज्यात रिलायन्स जिओ इन्फोकॉम लिमिटेडचा समावेश आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Prepare consolidated Balance Sheet after disposal as at 31 st March, 20X2 when Reliance Ltd. group sold 90% shares of Reliance Jio Infocomm Ltd. to independent party for ` 1000 thousand.","translation":"रिलायन्स लिमिटेड समूहाने रिलायन्स जिओ इन्फोकॉम लिमिटेडचे 90% शेअर्स स्वतंत्र पक्षाला ₹ 1000 हजारमध्ये विकल्यानंतर 31 मार्च, 20X2 रोजी एकत्रित ताळेबंद तयार करा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The difference between the fair value of 100% equity shares retained in Y Limited and the carrying value of assets and liabilities of Y Limited derecognised is recognised in profit or loss of X Limited.","translation":"Y लिमिटेडमध्ये कायम ठेवलेल्या 100% इक्विटी शेअर्सचे योग्य मूल्य आणि Y लिमिटेडच्या मालमत्ता आणि दायित्वांचे वहन मूल्य, जे कमी केले गेले आहे, यामधील फरक X लिमिटेडच्या नफा किंवा तोट्यात ओळखला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Depreciation on plant and machinery is on WDV method.","translation":"प्लांट आणि मशिनरीवरील घसारा (depreciation) WDV पद्धतीने आकारला जातो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Consolidated Balance Sheet of Ram Ltd. and its subsidiary, Krishan Ltd. as at 31st March, 20X2.","translation":"राम लिमिटेड आणि त्याच्या उपकंपनी, कृष्ण लिमिटेडचे एकत्रित ताळेबंद 31 मार्च, 20X2 रोजी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Acquisition-date fair value adjustment to inventories of XYZ Ltd. existing at the balance sheet date does not result in need for any write-down.","translation":"ताळ��बंदाच्या तारखेला अस्तित्वात असलेल्या XYZ लिमिटेडच्या इन्व्हेंटरीमधील (scrip) संपादनाच्या तारखेतील योग्य मूल्यांकनामुळे कोणत्याही घसाराची (write-down) आवश्यकता नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Total Assets","translation":"एकूण मालमत्ता","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Equity Share Capital","translation":"इक्विटी शेअर भांडवल","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Other Equity","translation":"इतर इक्विटी","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Non-controlling Interest","translation":"अल्पसंख्याक हितसंबंध","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Trade Payables","translation":"व्यापारी देय","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Short term borrowings","translation":"अल्प-मुदतीचे कर्ज","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Balance at the beginning of the reporting period","translation":"अहवाल देण्याच्या कालावधीच्या सुरुवातीला शिल्लक","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Changes in Equity share capital during the year","translation":"वर्षादरम्यान इक्विटी शेअर भांडवलातील बदल","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Balance at the end of the reporting period","translation":"अहवाल देण्याच्या कालावधीच्या शेवटी शिल्लक","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Total comprehensive income for the year","translation":"वर्षासाठी एकूण सर्वसमावेशक उत्पन्न","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Total comprehensive income attributable to parent","translation":"पालकांना देय असलेले एकूण सर्वसमावेशक उत्पन्न","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Gain on Bargain purchase","translation":"सौदे खरेदीवरील नफा","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Working Notes:","translation":"कार्यरत नोंदी:","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Adjustments of Fair Value","translation":"वाजवी मूल्याचे समायोजन","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Acquisition date profits of Krishan Ltd.","translation":"कृष्णा लिमिटेडचे संपादन दिनांकाचे नफा","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Post-acquisition profits of Krishan Ltd.","translation":"कृष्णा लिमिटेडचे संपादनपश्चात नफा","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Non-controlling Interest","translation":"अल्पसंख्याक हितसंबंध","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company prepares its financial statements as per Accounting Standards specified under Section 133 of the Companies Act, 2013.","translation":"कंपनी 2013 च्या कंपनी कायद्याच्या कलम 133 अंतर्गत निर्दिष्ट केलेल्या लेखा मानकांनुसार तिची आर्थिक विवरणे तयार करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 101 defines previous GAAP as the basis of accounting that a first-time adopter used for its statutory reporting requirements in India.","translation":"इंड एएस 101 मागील GAAP ची व्याख्या करते, जी लेखांकनाची आधारभूत आहे जी पहिल्यांदा स्वीकारणाऱ्याने भारतातील वैधानिक अहवाल आवश्यकतांसाठी वापरली होती.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"For instance, companies preparing their financial statements in accordance with the Accounting Standards specified under Section 133 of the Companies Act, 2013.","translation":"उदाहरणार्थ, कं���न्या 2013 च्या कंपनी कायद्याच्या कलम 133 अंतर्गत निर्दिष्ट केलेल्या लेखा मानकांनुसार त्यांची आर्थिक विवरणे तयार करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 101 applies to first Ind AS financial statements.","translation":"इंड एएस 101 पहिल्या इंड एएस आर्थिक विवरणांना लागू आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"However, it does not apply to changes in accounting policies made by an entity that already applied Ind AS.","translation":"परंतु, ते अशा संस्थेने केलेल्या लेखा धोरणांमधील बदलांना लागू होत नाही ज्याने यापूर्वीच इंड एएस लागू केले आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The management of E Ltd. has prepared its financial statements in accordance with Ind AS.","translation":"ई. लिमिटेडच्या व्यवस्थापनाने इंड एएस नुसार आपली आर्थिक विवरणे तयार केली आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 101 defines first Ind AS financial statements as “The first annual financial statements in which an entity adopts Indian Accounting Standards (Ind AS).","translation":"इंड एएस 101 पहिल्या इंड एएस आर्थिक विवरणांची व्याख्या “पहिली वार्षिक आर्थिक विवरणे ज्यात एखादी संस्था भारतीय लेखा मानके (इंड एएस) स्वीकारते” अशी करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall prepare and present an opening Ind AS balance sheet at the date of transition to Ind AS.","translation":"एखाद्या संस्थेने इंड एएस मध्ये संक्रमणाच्या तारखेला एक प्रारंभिक इंड एएस ताळेबंद तयार करावा आणि सादर करावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entity uses the same accounting policies in its opening Ind AS Balance Sheet.","translation":"संस्था तिच्या प्रारंभिक इंड एएस ताळेबंदातील समान लेखा धोरणे वापरते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Entity A is required to apply the Ind AS effective for periods ending on 31 March 20X2.","translation":"एंटिटी ए ला 31 मार्च 20X2 रोजी संपणाऱ्या कालावधीसाठी प्रभावी असलेले इंड एएस लागू करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The general principle of Ind AS 101 is that all Ind AS should be applied retrospectively.","translation":"इंड एएस 101 चा सर्वसाधारण सिद्धांत असा आहे की सर्व इंड एएस भूतकाळात लागू केले जावेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity shall recognise all assets and liabilities whose recognition is required by Ind AS.","translation":"एखाद्या संस्थेने ती सर्व मालमत्ता आणि दायित्वे ओळखावी लागतील ज्यांची ओळख इंड एएस द्वारे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS has well-defined measurement principles for financial assets and liabilities.","translation":"इंड एएस मध्ये आर्थिक मालमत्ता आणि दायित्वांचे सु-परिभाषित मापन सिद्धांत आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There are two categories of provisions in Ind AS 101.","translation":"इंड एएस 101 मध्ये तरतुदींच्या दोन श्रेणी आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A first-time adopter shall apply the derecognition requirements in Ind AS 109 prospectively.","translation":"पहिला-वेळ स्वीकारणारा इंड एएस 109 म���ील निर्गमनाच्या आवश्यकता भविष्यात लागू करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"At the date of transition to Ind AS an entity shall measure all derivatives at fair value.","translation":"इंड एएस मध्ये संक्रमणाच्या तारखेला, संस्थेने सर्व डेरीव्हेटिव्हचे योग्य मूल्य मोजावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A first-time adopter shall apply the following requirements of Ind AS 110 prospectively.","translation":"पहिला-वेळ स्वीकारणारा इंड एएस 110 च्या खालील आवश्यकता भविष्यात लागू करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ind AS 101 contains a mandatory exception that prohibits retrospective allocation of accumulated profits.","translation":"इंड एएस 101 मध्ये एक अनिवार्य अपवाद आहे जो जमा नफ्याचे भूतकाळातील वाटप करण्यास प्रतिबंध करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 109 contains principles for classification of a financial asset.","translation":"इंड एएस 109 मध्ये आर्थिक मालमत्तेच्या वर्गीकरणासाठी तत्त्वे आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity shall apply the impairment requirements of Ind AS 109 retrospectively.","translation":"एखाद्या संस्थेने इंड एएस 109 च्या घसारा आवश्यकता भूतकाळात लागू कराव्यात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company needs to split the convertible debentures into debt and equity portion on the date of transition.","translation":"कंपनीला परिवर्तनीय डिबेंचरचे कर्ज आणि इक्विटीमध्ये विभाजन संक्रमण दिनांकास करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accordingly, we will first measure the liability component by discounting the contractually determined stream of future cash flows.","translation":"त्यानुसार, आम्ही प्रथम भविष्यातील रोख प्रवाहांच्या करारानुसार निश्चित केलेल्या प्रवाहावर सूट देऊन दायित्व घटकाचे मोजमाप करू.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The total debt amount is 28,14,600.","translation":"एकूण कर्जाची रक्कम २८,१४,६०० आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"On the date of initial recognition, the amount of ` 30,00,000 being the amount of debentures will be split.","translation":"सुरुवातीच्या मान्यतेच्या दिनांकास, डिबेंचरची रक्कम ` ३०,००,००० खालीलप्रमाणे विभागली जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Sigma Ltd. shall recognise the carrying amount of convertible debentures at ` 30,27,666.","translation":"सिग्मा लिमिटेड परिवर्तनीय डिबेंचरची वहन किंमत ` ३०,२७,६६६ इतकी दर्शवेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company will debit ` 63,066 to retained earnings.","translation":"कंपनी `६३,०६६ नफा-तोटात (retained earnings) जमा करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The fair value of the financial asset or financial liability at initial recognition differs from the transaction price.","translation":"सुरुवातीच्या मान्यते वेळी वित्तीय मालमत्तेची किंवा वित्तीय दायित्वाची वाजवी किंमत व्यवहार किमतीपेक्षा वेगळी आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 101 permits an entity to apply this requirement of Ind AS 109 prospectively.","translation":"इंड एएस १०१ एखाद्या संस्थेला इंड एएस १०९ ची ह�� आवश्यकता भविष्यात लागू करण्याची परवानगी देतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"An entity need not comply with this requirement for changes in such liabilities that occurred before the date of transition.","translation":"संस्थेने संक्रमणाच्या दिनांकापूर्वी झालेल्या अशा दायित्वांमध्ये बदलांसाठी या आवश्यकतेचे पालन करण्याची आवश्यकता नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"All financial instruments are initially measured at fair value.","translation":"सर्व वित्तीय साधने सुरुवातीला वाजवी मूल्यावर मोजली जातात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"A first time adopter may apply Appendix D of Ind AS 109 from the date of transition to Ind AS.","translation":"पहिला-वेळचा स्वीकारकर्ता इंड एएसमध्ये संक्रमणाच्या दिनांकापासून इंड एएस १०९ चे परिशिष्ट डी लागू करू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"In a hyperinflationary economy, assets and liabilities may be measured at fair value.","translation":"अति-महागाई असलेल्या अर्थव्यवस्थेत, मालमत्ता आणि दायित्वे वाजवी मूल्यावर मोजली जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A first time adopter may determine whether an arrangement existing at the date of transition to Ind AS contain a lease.","translation":"पहिला-वेळचा स्वीकारकर्ता हे निर्धारित करू शकतो की इंड एएसमध्ये संक्रमणाच्या दिनांकास अस्तित्वात असलेली व्यवस्था भाडेपट्टा आहे की नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A lessee shall recognise lease liabilities and right-of-use assets.","translation":"एक भाडेकरू भाडेपट्टीची देयता आणि वापराचे अधिकार मालमत्ता ओळखेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Apply a single discount rate to a portfolio of leases with reasonably similar characteristics.","translation":"वाजवी प्रमाणात समान वैशिष्ट्ये असलेल्या भाडेपट्ट्यांच्या पोर्टफोलिओला एकच सवलत दर लागू करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The entity shall account for these leases as if they were short-term leases.","translation":"संस्थेने या भाडेपट्ट्यांचा हिशेब लावावा जणू काही ते अल्प-मुदतीचे भाडेपट्टे आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A first time adopter may apply Appendix B to Ind AS 16, Stripping costs in the production phase of a surface mine.","translation":"पहिला-वेळचा स्वीकारकर्ता इंड एएस १६ चे परिशिष्ट बी, म्हणजे पृष्ठभागावरील खाणीच्या उत्पादन टप्प्यात स्ट्रिपिंग खर्च, लागू करू शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Measure noncurrent assets held for sale at the lower carrying value and fair value less cost to sell.","translation":"विक्रीसाठी असलेल्या बिगर-चालू मालमत्तेचे कमी वहन मूल्य आणि विक्री खर्च वजा जाता वाजवी मूल्य मोजा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"If a subsidiary becomes a first-time adopter later than its parent, the subsidiary shall measure its assets and liabilities.","translation":"जर उपकंपनी तिच्या parent कंपनीपेक्षा नंतर प्रथम-वेळची स्वीकारकर्ता बनली, तर उपकंपनी तिची मालमत्ता आणि दायित्वे मोजेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An entity need not restate contracts that begin and end within the same annual reporting period.","translation":"एकाच वार्षिक अहवाल कालावधीत सुरू होणारे आणि समाप्त होणारे करार संस्थेने पुन्हा तयार करण्याची आवश्यकता नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Example 5 below.","translation":"उदाहरण ५ खाली दिले आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"In all other cases, no measurement adjustment shall be made to the carrying amounts of the assets acquired and liabilities assumed.","translation":"इतर सर्व प्रकरणांमध्ये, अधिग्रहित मालमत्तेच्या आणि गृहीत दायित्वाच्या वहन मूल्यांमध्ये कोणतेही मापन समायोजन केले जाणार नाही.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Therefore, it should be evident that the balance of goodwill or capital reserve as per previous GAAP is not adjusted for any reason other than:","translation":"म्हणून, हे स्पष्ट झाले पाहिजे की मागील GAAP नुसार सद्भावना किंवा भांडवली राखीव शिल्लक खालील कारणांशिवाय इतर कोणत्याही कारणांसाठी समायोजित केलेले नाही:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Recognition of an intangible asset that was earlier subsumed in goodwill or capital reserve but Ind AS requires it to be recognised separately.","translation":"अदृश्य मालमत्तेची ओळख जी पूर्वी सद्भावना किंवा भांडवली राखीवमध्ये समाविष्ट केली गेली होती, परंतु इंड एएस (Ind AS) नुसार ती स्वतंत्रपणे ओळखणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Vice versa, an asset that was recognised as an intangible asset under previous GAAP but is not permitted to be recognised as an asset under Ind AS.","translation":"याउलट, अशी मालमत्ता जी मागील GAAP अंतर्गत अदृश्य मालमत्ता म्हणून ओळखली गेली होती, परंतु इंड एएस (Ind AS) अंतर्गत मालमत्ता म्हणून ओळखण्याची परवानगी नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Regardless of whether there is any indication that the goodwill may be impaired, the goodwill has to be tested for impairment at the date of transition to Ind AS and any resulting impairment loss is to be recognised in retained earnings.","translation":"सद्भावना कमी होण्याची कोणतीही शक्यता आहे की नाही, याची पर्वा न करता, इंड एएस (Ind AS) मध्ये संक्रमणाच्या तारखेला सद्भावना कमी होण्यासाठी तपासणी करणे आवश्यक आहे आणि परिणामी कोणतीही घट होणारे नुकसान जमा नफ्यात ओळखले जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"If the acquirer had not, in accordance with its previous GAAP, capitalised leases acquired in a past business combination in which acquiree was a lessee, it shall capitalise those leases in its consolidated financial statements.","translation":"जर अधिग्रहकाने, त्याच्या मागील GAAP नुसार, भूतकाळात केलेल्या व्यवसाय संयोजनात अधिग्रहित केलेले भाडे, ज्यामध्ये अधिग्रहिती भाडेकरू होता, भांडवलीकृत केले नसेल, तर त्याने ती भाडी त्याच्या एकत्रित वित्तीय विवरणामध्ये भांडवलीकृत करावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Similarly, if the acquirer had not, in accordance with its previous GAAP, recognised a contingent liability that still exists at the date of transition to Ind AS, the acquirer shall recognise that contingent liability at that date.","translation":"त्याचप्रमाणे, जर अधिग्रहकाने, त्याच्या मागील GAAP नुसार, आकस्मिक दायित्व ओळखले नसेल जे अजूनही इंड एएस (Ind AS) मध्ये संक्रमणाच्या तारखेला अस्तित्वात आहे, तर अधिग्रहकाने ते आकस्मिक दायित्व त्या तारखेला ओळखावे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"As discussed in the chapter on consolidation, Ind AS 110 requires an entity to be consolidated based on assessment of “control”.","translation":"एकीकरणावरील (consolidation) प्रकरणात चर्चा केल्याप्रमाणे, इंड एएस (Ind AS) 110 नुसार, 'नियंत्रणा'च्या मूल्यांकनावर आधारित संस्थेचे एकत्रीकरण करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This assessment may sometimes result in consolidation of entities which were not consolidated in the previous GAAP financial statements.","translation":"या मूल्यमापनामुळे, काहीवेळा अशा संस्थांचे एकत्रीकरण होऊ शकते, ज्यांचे मागील GAAP वित्तीय विवरणांमध्ये एकत्रीकरण केले गेले नव्हते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Let’s understand the implications of this in the context of first Ind AS financial statements through an illustration.","translation":"चला, एका उदाहरणाद्वारे, पहिल्या इंड एएस (Ind AS) वित्तीय विवरणांच्या संदर्भात याचे परिणाम समजून घेऊया.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A Ltd. had made certain investments in B Ltd.’s convertible debt instruments.","translation":"ए लि. ने बी लि. च्या परिवर्तनीय कर्ज साधनांमध्ये काही गुंतवणूक केली होती.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The conversion rights are substantive rights and would provide A Ltd. with control over B Ltd.","translation":"रूपांतरण अधिकार हे महत्त्वपूर्ण अधिकार आहेत आणि ते ए लि. ला बी लि. वर नियंत्रण प्रदान करतील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A Ltd. has evaluated that B Ltd. would be treated as its subsidiary under Ind AS and, hence, would require consolidation in its Ind AS consolidated financial statements.","translation":"ए लि. ने मूल्यांकन केले आहे की बी लि. ला इंड एएस (Ind AS) अंतर्गत उपकंपनी मानले जाईल आणि म्हणूनच, तिच्या इंड एएस एकत्रित वित्तीय विवरणांमध्ये एकत्रीकरण आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"B Ltd. was not considered as a subsidiary, associate or a joint venture under previous GAAP.","translation":"बी लि. ला मागील GAAP अंतर्गत उपकंपनी, सहयोगी किंवा संयुक्त उपक्रम मानले जात नव्हते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"How should B Ltd. be consolidated on transition to Ind AS assuming that A Ltd. has opted to avail the exemption from retrospective restatement of past business combinations?","translation":"ए लि. ने भूतकाळातील व्यवसाय संयोजनांच्या पूर्वलक्षी पुन:विधानाची सवलत निवडल्यास, इंड एएस (Ind AS) मध्ये संक्रमणावर बी लि. चे एकत्रीकरण कसे केले जावे?","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 101 prescribes an optional exemption from retrospective restatement in relation to past business combinations.","translation":"इंड एएस (Ind AS) 101 भूतकाळातील व्यवसाय संयोजनांशी संबंधित पूर्वलक्��ी पुन:विधानातून एक वैकल्पिक सवलत निर्धारित करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Ind AS 101 prescribes that when the past business combinations are not restated and a parent entity had not consolidated an entity as a subsidiary in accordance with its previous GAAP, then the subsidiary’s assets and liabilities would be included in the parent’s opening consolidated financial statements.","translation":"इंड एएस (Ind AS) 101 निर्धारित करते की जेव्हा भूतकाळातील व्यवसाय संयोजन पुन्हा तयार केले जात नाहीत आणि मूळ संस्थेने तिच्या मागील GAAP नुसार उपकंपनी म्हणून संस्थेचे एकत्रीकरण केले नसेल, तर उपकंपनीची मालमत्ता आणि दायित्वे मूळ संस्थेच्या सुरुवातीच्या एकत्रित वित्तीय विवरणांमध्ये समाविष्ट केली जातील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The deemed cost of goodwill equals the difference at the date of transition between: (a) the parent’s interest in those adjusted carrying amounts; and (b) the cost in the parent’s separate financial statements of its investment in the subsidiary.","translation":"सद्भावनेची (goodwill) निर्धारित किंमत संक्रमणाच्या तारखेला खालील फरकाएवढी असते: (अ) समायोजित वहन मूल्यांमधील मूळ कंपनीचा हिस्सा; आणि (ब) उपकंपनीतील गुंतवणुकीच्या मूळ कंपनीच्या स्वतंत्र वित्तीय विवरणांमधील किंमत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The measurement of non-controlling interest and deferred tax follows from the measurement of other assets and liabilities.","translation":"अ-नियंत्रित हितसंबंध आणि स्थगित कराचे मापन इतर मालमत्ता आणि दायित्वांच्या मापनातून येते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Capital 10,00,000","translation":"भांडवल १०,००,०००","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Reserves & Surplus 25,00,000","translation":"राखीव निधी आणि सरप्लस २५,००,०००","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Non-Current Liabilities","translation":"गैर-चालू देयता","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Long Term Borrowings 4,50,000","translation":"दीर्घकालीन कर्ज ४,५०,०००","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Trade Payables 22,00,000","translation":"व्यापारी देयके २२,००,०००","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Current Assets","translation":"चालू मालमत्ता","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Property, Plant & Equipment (net) 20,00,000","translation":"मालमत्ता, संयंत्र आणि उपकरणे (निव्वळ) २०,००,०००","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Intangible assets 2,00,000","translation":"अमूर्त मालमत्ता २,००,०००","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Goodwill 1,00,000","translation":"गुडविल १,००,०००","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Current Investments 18,00,000","translation":"चालू गुंतवणूक १८,००,०००","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Inventories 12,50,000","translation":"वस्तूचा साठा १२,५०,०००","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Other current liabilities include ` 3,90,000 liabilities to be paid in cash such as expense payable, salary payable etc. and ` 60,000 are statutory government dues.","translation":"इतर चालू देयतेमध्ये ` ३,९०,००० रोख स्वरूपात देय असलेली देयता जसे की खर्च देय, वेतन देय, इत्यादी आणि ` ६०,००० वैधानिक सरकारी देयके यांचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Long term loans and advances include ` 40,000 loan and the remaining amount consists of Advance to staff of ` 1,10,000.","translation":"दीर्घकालीन कर्जे आणि अग्रिमामध्ये ` ४०,००० कर्ज आणि उर्वरित रक्कम ` १,१०,००० कर्मचाऱ्यांसाठी आगाऊ रकमेचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Other non-current assets of ` 2,00,000 consists of Capital advances to suppliers.","translation":"इतर गैर-चालू मालमत्तेमध्ये ` २,००,००० पुरवठादारांना दिलेली भांडवली आगाऊ रक्कम आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Other current assets include ` 3,50,000 current assets receivable in cash and Prepaid expenses of ` 50,000.","translation":"इतर चालू मालमत्तेमध्ये ` ३,५०,००० रोख स्वरूपात येणे असलेली चालू मालमत्ता आणि ` ५०,००० प्रीपेड खर्च यांचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Short term provisions include Dividend payable of ` 2,00,000.","translation":"अल्पकालीन तरतुदींमध्ये ` २,००,००० लाभांश देयकाचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company wants to follow revaluation model as its accounting policy in respect of its property, plant and equipment for the first annual Ind AS financial statements.","translation":"कंपनीला तिच्या मालमत्ता, संयंत्र आणि उपकरणांच्या संदर्भात पहिल्या वार्षिक इंड एएस वित्तीय विवरणांसाठी पुनर्मूल्यांकन मॉडेल तिच्या लेखा धोरणानुसार लागू करायचे आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The fair value of Intangible assets as on the date of transition is estimated to be ` 2,50,000.","translation":"संक्रमण दिनांकास अमूर्त मालमत्तेचे बाजारमूल्य ` २,५०,००० असल्याचा अंदाज आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Shaurya Ltd. had acquired 80% shares in a company, Excel Private Limited few years ago thereby acquiring the control upon it at that time.","translation":"शौर्य लिमिटेडने काही वर्षांपूर्वी एक्सेल प्रायव्हेट लिमिटेड कंपनीमध्ये ८०% शेअर्स मिळवले, ज्यामुळे त्यावेळी त्यावर नियंत्रण मिळवले.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Trade receivables include an amount of ` 20,000 as provision for doubtful debts measured in accordance with previous GAAP.","translation":"व्यापारी प्राप्य रकमेमध्ये मागील GAAP नुसार मोजलेल्या ` २०,००० च्या संशयास्पद कर्जासाठी तरतूद समाविष्ट आहे.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"The company's assets include property, plant, and equipment valued at 1,200 lakhs.","translation":"कंपनीच्या मालमत्तेमध्ये 1,200 लाख मूल्याचे मालमत्ता, संयंत्र आणि उपकरणे (पीपीई) समाविष्ट आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Long-term loans and advances amount to 405 lakhs.","translation":"दीर्घ-मुदतीचे कर्ज आणि आगाऊ रक्कम 405 लाख आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Trade receivables are recorded at 280 lakhs.","translation":"व्यापारी प्राप्य (ट्रेड रिसीव्हेबल्स) 280 लाखांवर नोंदवले जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Other current assets are valued at 50 lakhs.","translation":"इतर चालू मालमत्त��� 50 लाखांवर मूल्यमापन केली जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Trade payables are reported at 75 lakhs.","translation":"व्यापारी देयके 75 लाखांवर नोंदवली जातात.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Short-term provisions are recognized at 35 lakhs.","translation":"अल्प-मुदतीची तरतूद 35 लाखांवर ओळखली जाते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The investment is classified as a joint venture under Ind AS 111.","translation":"गुंतवणूक इंड एएस 111 अंतर्गत संयुक्त उपक्रम म्हणून वर्गीकृत आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Suggest the necessary accounting adjustments for the opening balance sheet as of April 1, 20X1.","translation":"1 एप्रिल 20X1 रोजीच्या सुरुवातीच्या ताळेबंदासाठी आवश्यक लेखा समायोजनांची सूचना करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Mathur India Private Limited will present its first financials under Ind AS for the year ending March 31, 20X3.","translation":"Mathur India Private Limited 31 मार्च 20X3 रोजी संपणाऱ्या वर्षासाठी इंड एएस अंतर्गत त्याचे पहिले आर्थिक विवरण सादर करेल.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The transition date is April 1, 20X1.","translation":"संक्रमण तारीख 1 एप्रिल 20X1 आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company opted to fair value its land on the transition date.","translation":"कंपनीने संक्रमण तारखेला तिच्या जमिनीचे योग्य मूल्य निवडले.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The fair value of the land on April 1, 20X1, was 10 crores.","translation":"1 एप्रिल 20X1 रोजी जमिनीचे योग्य मूल्य 10 कोटी रुपये होते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The carrying amount on April 1, 20X1, under existing GAAP was 4.5 crores.","translation":"1 एप्रिल 20X1 रोजी विद्यमान GAAP अंतर्गत वहन मूल्य 4.5 कोटी रुपये होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company recognized a provision for a proposed dividend of 60 lakhs and related dividend distribution tax of 18 lakhs.","translation":"कंपनीने 60 लाख प्रस्तावित लाभांश आणि 18 लाख संबंधित लाभांश वितरण कराची तरतूद ओळखली.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"This was written back as of the opening balance sheet date.","translation":"हे प्रारंभिक ताळेबंदाच्या तारखेला परत लिहिले गेले.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company fair values its investments in equity shares on the transition date.","translation":"कंपनी संक्रमण तारखेला इक्विटी शेअर्समधील तिच्या गुंतवणुकीचे योग्य मूल्य ठरवते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The increase due to fair valuation of shares is 75 lakhs.","translation":"शेअर्सच्या योग्य मूल्यांकनामुळे झालेली वाढ 75 लाख आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company has an Equity Share Capital of 80 crores and Redeemable Preference Share Capital of 25 crores.","translation":"कंपनीकडे 80 कोटी इक्विटी शेअर भांडवल आणि 25 कोटी redeemable preference शेअर भांडवल आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Reserves and surplus as on April 1, 20X1, before transition to Ind AS was 95 crores.","translation":"इंड एएसमध्ये संक्रमणापूर्वी 1 एप्रिल 20X1 रोजी राखीव आणि सरप्लस 95 कोटी होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"What is the balance of total equity as on April 1, 20X1, after transition to Ind AS?","translation":"इंड एएसमध्ये संक्रमणानंतर 1 एप्रिल 20X1 रोजी एकूण इक्विटीची शिल्लक किती आहे?","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Your financial statements should disclose material information.","translation":"तुमच्या आर्थिक विवरणांमध्ये महत्त्वाची माहिती उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Materiality assessment helps decide what information to disclose.","translation":"सामग्रीचे मूल्यांकन काय माहिती उघड करावी हे ठरविण्यात मदत करते.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"A company should disclose capital commitments if they are material.","translation":"एका कंपनीने भांडवली बांधिलकी उघड करावी, जर ती महत्त्वपूर्ण असेल.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Cloud-based revenues may require separate disclosure.","translation":"क्लाउड-आधारित उत्पन्नासाठी स्वतंत्र प्रकटीकरण आवश्यक असू शकते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Notes are an effective tool for financial statement communication.","translation":"टिप्पण्या आर्थिक विवरणांच्या संवादासाठी एक प्रभावी साधन आहेत.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Group notes into categories for better clarity.","translation":"अधिक स्पष्टतेसाठी नोट्सचे वर्गीकरण करा.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Integrate accounting policies with relevant key estimates.","translation":"लेखा धोरणे संबंधित प्रमुख अंदाजे एकत्रित करा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Inventories are stated at the lower of cost and net realisable value.","translation":"वस्तूचा साठा खर्च आणि निव्वळ प्राप्य मूल्य यापैकी कमी दराने दर्शविला जातो.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Management estimates the net realisable values of inventories.","translation":"व्यवस्थापन वस्तूंच्या साठ्याचे निव्वळ प्राप्य मूल्य मोजते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Disclose material accounting policies in your financial statements.","translation":"तुमच्या आर्थिक विवरणांमध्ये महत्त्वपूर्ण लेखा धोरणे उघड करा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Accounting policy disclosures help stakeholders understand statements.","translation":"लेखा धोरणांचे प्रकटीकरण भागधारकांना विवरणे समजून घेण्यास मदत करते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Taxable temporary differences arise on certain assets.","translation":"काही मालमत्तेवर करपात्र तात्पुरते फरक उद्भवतात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Disclose key estimates and judgements effectively.","translation":"महत्त्वपूर्ण अंदाज आणि निर्णयांचे प्रभावीपणे प्रकटीकरण करा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Focus on the most difficult and complex estimates.","translation":"सर्वात कठीण आणि जटिल अंदाजांवर लक्ष केंद्रित करा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Financial statements are part of overall stakeholder communication.","translation":"आर्थिक विवरण हे एकूण भागधारकांशी संवाद साधण्याचा एक भाग आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"An annual report includes financial statements and management commentary.","translation":"वार्षिक अहवालात आर्थिक विव���णे आणि व्यवस्थापन भाष्य असते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Consider the annual report as a whole for effective communication.","translation":"प्रभावी संवादासाठी वार्षिक अहवालाचा समग्र विचार करा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"CSR disclosures are required by the Companies Act, 2013.","translation":"कंपनी कायदा, 2013 नुसार सीएसआर (CSR) प्रकटीकरण आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The accountant's treatment was not in compliance with Ind AS 109.","translation":"लेखापालाची पद्धत इंड एएस 109 चे पालन करणारी नव्हती.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The fair value of the loan should be calculated at initial recognition.","translation":"कर्जाचे योग्य मूल्य सुरुवातीला ओळखले जावे.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The company's expenses for employee benefits were 1,75,000.","translation":"कंपनीचा कामगार लाभाचा खर्च 1,75,000 रुपये होता.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The balance sheet shows the company's equity and liabilities.","translation":"ताळेबंदावर कंपनीची इक्विटी आणि देयता दर्शवते.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Share capital is a part of the shareholders' funds.","translation":"भाग भांडवल हे भागधारकांच्या निधीचा एक भाग आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Deferred tax liabilities are also included in the balance sheet.","translation":"विलंबित कर दायित्व देखील ताळेबंदावर समाविष्ट आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Trade payables and other current liabilities are listed.","translation":"व्यापारी देय आणि इतर चालू दायित्वे सूचीबद्ध आहेत.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The total assets of the company amount to 5,21,000.","translation":"कंपनीची एकूण मालमत्ता 5,21,000 रुपये आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Property, plant, and equipment are non-current assets.","translation":"स्थावर मालमत्ता, संयंत्र आणि उपकरणे (Property, plant, and equipment) ही बिगर-चालू मालमत्ता आहेत.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Long-term loans and advances are also considered.","translation":"दीर्घ-मुदतीचे कर्ज आणि आगाऊ रक्कम देखील विचारात घेतली जाते.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Current investments and inventories are part of current assets.","translation":"चालू गुंतवणूक आणि मालसामग्री (Inventories) चालू मालमत्तेचा भाग आहेत.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Trade receivables and cash balances are important.","translation":"व्यापारी प्राप्य (Trade receivables) आणि रोख शिल्लक महत्त्वाच्या आहेत.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The total expenses for the year were 7,45,000.","translation":"वर्षाचा एकूण खर्च 7,45,000 रुपये होता.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Profit before tax was 3,55,000.","translation":"करापूर्वीचा नफा 3,55,000 रुपये होता.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The current tax expense was 1,06,500.","translation":"चालू कराचा खर्च 1,06,500 रुपये होता.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The profit for the year was 2,42,500.","translation":"वर्षाचा नफा 2,42,500 रुपये होता.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Deferred tax liability arose due to temporary differences.","translation":"तात्पुरत्या फरकांमुळे विलंबित कर दायित्व निर्माण झाले.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The company's financial statements need revision.","translation":"कंपनीच्या आर्थिक विवरणांमध्ये सुधारणा करणे आवश्यक आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The revised financial statements are prepared as per Ind AS.","translation":"सुधारित आर्थिक विवरण इंड एएस (Ind AS) नुसार तयार केले जातात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Revenue from operations was 10,00,000.","translation":"कारवाईतून मिळालेले उत्पन्न 10,00,000 रुपये होते.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"Other income includes gains from investments.","translation":"इतर उत्पन्नात गुंतवणुकीतून मिळालेल्या नफ्याचा समावेश आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The total comprehensive income for the period was 2,45,200.","translation":"कालावधीतील एकूण सर्वसमावेशक उत्पन्न 2,45,200 रुपये होते.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The Chartered Accountant must act in the public interest.","translation":"चार्टर्ड अकाउंटंटने सार्वजनिक हिताचे काम केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Professional ethics are crucial for financial reporting.","translation":"आर्थिक अहवालनासाठी व्यावसायिक नैतिकता आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Integrity is a fundamental principle for accountants.","translation":"अखंडता अकाउंटंटसाठी एक मूलभूत तत्त्व आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Confidentiality must be maintained in all client interactions.","translation":"सर्व क्लायंट संवादांमध्ये गोपनीयतेचे पालन केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The accountant should not disclose client information without consent.","translation":"अकाउंटंटने क्लायंटच्या परवानगीशिवाय कोणतीही माहिती उघड करू नये.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Due diligence is essential in auditing financial statements.","translation":"लेखापरीक्षण करताना योग्य परिश्रम घेणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"A Chartered Accountant must comply with the Code of Ethics.","translation":"चार्टर्ड अकाउंटंटने आचारसंहितेचे पालन केले पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The Council issues guidelines for professional conduct.","translation":"व्यवसायिक आचरणासाठी, परिषद मार्गदर्शक तत्त्वे जारी करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Misconduct can lead to disciplinary action.","translation":"गैरवर्तन केल्यास शिस्तभंगाची कारवाई होऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The accountant's actions can impact the public trust.","translation":"अकाउंटंटच्या कृतीचा लोकांच्या विश्वासावर परिणाम होऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial statements must be accurate and reliable.","translation":"कंपनीची आर्थिक विवरणे अचूक आणि विश्वसनीय असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The ethical implications of the transaction must be carefully considered.","translation":"व्यवहाराचे नैतिक परिणाम काळजीपूर्वक विचारात घेणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The accountant should report any material misstatements in the financial statements.","translation":"अकाउंटंटने आर्थिक विवरणातील कोणत्याही महत्त्वपूर्ण चुकीच्या विवरणांचा अहवाल द्यावा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The principle of objectivity requires accountants to avoid conflicts of interest.","translation":"वस्तुनिष्ठतेच्या तत्त्वानुसार, अकाउंटंटने हितसंबंधांचे संघर्ष टाळले पाहिजेत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The conceptual framework helps in identifying and addressing threats to compliance.","translation":"संकल्पनात्मक आराखडा, अनुपालनाच्या धोक्यांची ओळख करून त्यावर उपाय करण्यास मदत करतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A Chartered Accountant must exercise professional judgment in all situations.","translation":"चार्टर्ड अकाउंटंटने सर्व परिस्थितीत व्यावसायिक निर्णय घ्यावा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The accountant's role is to ensure the financial statements are a true and fair view.","translation":"अकाउंटंटची भूमिका आर्थिक विवरणे सत्य आणि योग्य पद्धतीने सादर करणे आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The directors' actions may be in contravention of accounting standards.","translation":"संचालकांचे कृत्य लेखा मानकांचे उल्लंघन करणारे असू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The accountant must maintain independence and avoid undue influence.","translation":"अकाउंटंटने स्वातंत्र्य राखले पाहिजे आणि अवाजवी प्रभावापासून दूर राहावे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Failure to comply with ethical standards can result in severe penalties.","translation":"नैतिक मानकांचे पालन न केल्यास गंभीर दंड होऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Neelanchal Gas Refinery Ltd. should recognize its share of the asset as Property, Plant and Equipment.","translation":"नीलांचल गॅस रिफायनरी लिमिटेडने मालमत्तेतील आपला हिस्सा मालमत्ता, संयंत्र आणि उपकरणे म्हणून ओळखावा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The cost of an item of property, plant and equipment comprises the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located.","translation":"मालमत्ता, संयंत्र आणि उपकरणांच्या आयटमची किंमत काढताना, त्या वस्तूचे विघटन (dismantling) आणि ती वस्तू तिथून हलवणे, तसेच ती वस्तू ज्या जागेवर आहे, ती जागा पूर्ववत करण्यासाठी येणाऱ्या खर्चाचा सुरुवातीचा अंदाज विचारात घेतला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Thus, costs incurred by an entity in respect of obligations for dismantling, removing and restoring the site are recognized and measured in accordance with Ind AS 16 and Ind AS 37.","translation":"म्हणून, एखाद्या संस्थेने मालमत्ता, संयंत्र आणि उपकरणांच्या विघटनासाठी, ती हलवण्यासाठी आणि जागा पूर्ववत करण्यासाठी जे खर्च केले आहेत, ते इंड एएस १६ आणि इंड एएस ३७ नुसार ओळखले आणि मोजले जातात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Neelanchal Gas Refinery Ltd. should recognize 60% of the cost of decommissioning of the underground storage facility.","translation":"नीलांचल गॅस रिफायनरी लिमिटेडने भूमिगत साठवणूक स��विधेच्या (storage facility) बंद करण्याची (decommissioning) 60% किंमत ओळखावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"However, in line Para 29 of Ind AS 37 where an entity is jointly and severally liable for an obligation, the part of the obligation that is expected to be met by other parties is treated as a contingent liability.","translation":"परंतु, इंड एएस ३७ च्या परिच्छेद २९ नुसार, जिथे एखादी संस्था संयुक्तपणे आणि स्वतंत्रपणे दायित्वास जबाबदार असते, तिथे इतर पक्षांकडून पूर्ण केली जाणारी दायित्वाची बाजू एक संभाव्य दायित्व म्हणून मानली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Accordingly, Neelanchal Gas Refinery Ltd. should also disclose 40% of the cost of decommissioning of the underground facility as a contingent liability.","translation":"त्यानुसार, नीलांचल गॅस रिफायनरी लिमिटेडने भूमिगत सुविधेच्या बंद करण्याची (decommissioning) ४०% किंमत संभाव्य दायित्व म्हणून देखील दर्शवावी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"As per Ind AS 16, Property, Plant and Equipment are tangible items that are held for use in the production or supply of goods or services.","translation":"इंड एएस १६ नुसार, मालमत्ता, संयंत्र आणि उपकरणे ह्या अशा मूर्त (tangible) वस्तू आहेत ज्या वस्तू किंवा सेवांच्या उत्पादनासाठी किंवा पुरवठ्यासाठी वापरल्या जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Thus, Neelanchal Gas Refinery Ltd. should classify and account for its share of irrecoverable gas as property, plant and equipment.","translation":"म्हणून, नीलांचल गॅस रिफायनरी लिमिटेडने त्याच्या भागातील न परत मिळणाऱ्या वायूचे (irrecoverable gas) वर्गीकरण मालमत्ता, संयंत्र आणि उपकरणे म्हणून करावे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Therefore, the irrecoverable gas, being a part of the storage facility, should be capitalized as a component of the storage facility asset.","translation":"म्हणून, न परत मिळणारा वायू, जो साठवणूक सुविधेचा एक भाग आहे, तो साठवणूक सुविधेच्या मालमत्तेचा घटक म्हणून भांडवलीकृत (capitalized) केला जावा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Upon decommissioning of the storage facility, when the cushion gas is extracted and sold, the sale of irrecoverable gas is accounted as a disposal of an item of property, plant and equipment.","translation":"साठवणूक सुविधा बंद झाल्यावर, जेव्हा कुशन गॅस काढला जातो आणि विकला जातो, तेव्हा न परत मिळणाऱ्या वायूची विक्री मालमत्ता, संयंत्र आणि उपकरणांच्या आयटमच्या विल्हेवाटीसारखी (disposal) मानली जाते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The natural gas in excess of the irrecoverable gas which is injected into the facility would be treated as inventory.","translation":"न परत मिळणाऱ्या वायूव्यतिरिक्त, जो नैसर्गिक वायू सुविधेत (facility) टाकला जातो, तो साठा (inventory) म्हणून मानला जाईल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This contract will result in physical delivery of the commodity i.e. extra gas.","translation":"या करारामुळे वस्तूची प्रत्यक्ष (physical) डिलिव्हरी होईल, म्हणजे जास्तीचा वायू मिळेल.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Judgment would be required in this area as net settlements caused by unique events beyond management’s control may not necessarily prevent the entity from applying the ‘own use’ exemption.","translation":"व्यवस्थापनाच्या नियंत्रणाबाहेरील विशिष्ट घटनांमुळे होणारे निव्वळ (net) सेटलमेंट संस्थेला ‘स्वतःच्या वापरा’तून सूट (exemption) मिळवण्यापासून रोखू शकत नाही, त्यामुळे या क्षेत्रात निर्णय घेणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"In the given case, the contract with Uttaranchal Refineries Pvt. Ltd. will result in physical delivery of extra gas.","translation":"या प्रकरणात, उत्तरांचल रिफायनरीज प्रा. लिमिटेडबरोबरचा करार जास्तीच्या वायूची प्रत्यक्ष डिलिव्हरी करेल.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accordingly, it appears that this contract would be an own use contract falling outside the scope of Ind AS 109 and therefore, would be treated as an executory contract.","translation":"त्यानुसार, असे दिसते की हा करार ‘स्वतःच्या वापरा’चा करार असेल, जो इंड एएस १०९ च्या कक्षेत येत नाही आणि म्हणूनच, एक कार्यकारी करार (executory contract) म्हणून मानला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"However, arguments could be placed that the contract is net settled due to the penalty mechanism.","translation":"परंतु, असे युक्तिवाद केले जाऊ शकतात की दंड यंत्रणेमुळे (penalty mechanism) कराराचे निव्वळ (net) सेटलमेंट होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Further, if natural gas is readily convertible into cash at the location of delivery, the contract could be considered net settled.","translation":"तसेच, जर नैसर्गिक वायू वितरणाच्या ठिकाणी सहजपणे रोख रकमेत रूपांतरित केला जाऊ शकत असेल, तर कराराचे निव्वळ (net) सेटलमेंट झाले असे मानले जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Additionally, if there is volume flexibility, the contract could be regarded as a written option which falls within the scope of Ind AS 109.","translation":"याव्यतिरिक्त, जर व्हॉल्यूममध्ये लवचिकता (flexibility) असेल, तर कराराला लेखी पर्याय मानले जाऊ शकते, जो इंड एएस १०९ च्या कक्षेत येतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"However, the contract will probably continue to be regarded as ‘own use’ as long as it has been entered into and continues to be held for expected counterparties’ sale / usage requirements.","translation":"परंतु, हा करार ‘स्वतःच्या वापरा’चा मानला जाण्याची शक्यता आहे, जोपर्यंत तो अपेक्षित भागीदारांच्या विक्री/वापर गरजांसाठी केला गेला आहे आणि तसाच ठेवला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Additionally, the entity has not irrevocably designated the contract as measured at fair value through profit or loss, thus emphasizing the ‘own use’ designation.","translation":"याव्यतिरिक्त, संस्थेने (entity) कराराला नफा किंवा तोट्यातून योग्य मूल्यावर मोजण्यासाठी (fair value) अपरिवर्तनीयपणे (irrevocably) नियुक्त केलेले नाही, ज्यामुळे ‘स्वतःच्या वापरा’च्या नियुक्तीवर जोर दिला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An understanding of known facts and circumstances is a prerequisite to the proper application of the conceptual framework.","translation":"संकल्पनात���मक आराखडा योग्यरित्या लागू करण्यासाठी, ज्ञात तथ्ये आणि परिस्थितीची माहिती असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Determining the actions necessary to obtain this understanding and coming to a conclusion about whether the fundamental principles have been complied with also require the exercise of professional judgment.","translation":"हे समजून घेण्यासाठी आवश्यक असलेल्या कृती निश्चित करणे आणि मूलभूत तत्त्वांचे पालन केले गेले आहे की नाही याबद्दल निष्कर्ष काढण्यासाठी व्यावसायिक निर्णयाचा वापर करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"There is reason to be concerned that potentially relevant information might be missing from the facts and circumstances known to the accountant.","translation":"लेखापालाला माहीत असलेल्या तथ्यांमध्ये आणि परिस्थितीत संभाव्य माहिती गहाळ होण्याची शक्यता आहे, याबाबत चिंता करण्याचे कारण आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There is an inconsistency between the known facts and circumstances and the accountant’s expectations.","translation":"ज्ञात तथ्ये आणि परिस्थिती आणि लेखापालाच्या अपेक्षांमध्ये विसंगती आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The accountant’s expertise and experience are sufficient to reach a conclusion.","translation":"लेखापालाची विशेषज्ञता आणि अनुभव निष्कर्ष काढण्यासाठी पुरेसे आहेत.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"There is a need to consult with others with relevant expertise or experience.","translation":"संबंधित कौशल्य किंवा अनुभव असलेल्या इतरांशी सल्लामसलत करण्याची आवश्यकता आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The information provides a reasonable basis on which to reach a conclusion.","translation":"माहिती निष्कर्ष काढण्यासाठी एक वाजवी आधार प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The accountant’s own preconception or bias might be affecting the accountant’s exercise of professional judgment.","translation":"लेखापालाची स्वतःची पूर्वकल्पना किंवा पूर्वग्रह लेखापालाच्या व्यावसायिक निर्णयावर परिणाम करू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"There might be other reasonable conclusions that could be reached from the available information.","translation":"उपलब्ध माहितीवरून इतरही वाजवी निष्कर्ष काढले जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The reasonable and informed third party test is a consideration by the Chartered Accountant about whether the same conclusions would likely be reached by another party.","translation":"वाजवी आणि माहितीगार तृतीय-पक्ष चाचणी म्हणजे चार्टर्ड अकाउंटंटद्वारे हे विचारात घेणे की दुसर्‍या पक्षाद्वारे समान निष्कर्ष काढले जाण्याची शक्यता आहे की नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A Chartered Accountant shall not allow a conflict of interest to compromise professional or business judgment.","translation":"चार्टर्ड अकाउंटंटने हितसंबंधांचा संघर्ष व्यावसायिक किंवा व्यवसायिक निर्णयावर परिणाम करू देण्याची परवानगी देऊ नये.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Serving in a management or governance position for two employing organizations and acquiring confidential information from one organization that might be used by the Chartered Accountant to the advantage or disadvantage of the other organization.","translation":"दोन नियुक्त संस्थांसाठी व्यवस्थापन किंवा प्रशासकीय स्थितीत काम करणे आणि एका संस्थेकडून गोपनीय माहिती मिळवणे, जी चार्टर्ड अकाउंटंटद्वारे दुसर्‍या संस्थेच्या फायद्यासाठी किंवा तोट्यासाठी वापरली जाऊ शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A Chartered Accountant shall take reasonable steps to identify circumstances that might create a conflict of interest, and therefore a threat to compliance with one or more of the fundamental principles.","translation":"चार्टर्ड अकाउंटंटने अशा परिस्थितीची ओळख पटवण्यासाठी वाजवी पावले उचलली पाहिजेत ज्यामुळे हितसंबंधांचा संघर्ष निर्माण होऊ शकतो, आणि म्हणूनच मूलभूत तत्त्वांचे पालन न होण्याचा धोका निर्माण होऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The more direct the connection between the professional activity and the matter on which the parties’ interests conflict, the more likely the level of the threat is not at an acceptable level.","translation":"व्यावसायिक क्रियाकलाप आणि ज्या विषयावर पक्षांचे हितसंबंध संघर्ष करतात, यांच्यातील संबंध जितका जास्त थेट असेल, तितकेच धोक्याचे प्रमाण स्वीकारार्ह पातळीवर नसेल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Restructuring or segregating certain responsibilities and duties.","translation":"ठराविक जबाबदाऱ्या आणि कर्तव्ये पुनर्रचित करणे किंवा वेगळे करणे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Obtaining appropriate oversight, for example, acting under the supervision of an executive or non-executive director.","translation":"योग्य देखरेख मिळवणे, उदाहरणार्थ, कार्यकारी किंवा गैर-कार्यकारी संचालकांच्या देखरेखेखाली काम करणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"It is generally necessary to disclose the nature of the conflict of interest and how any threats created were addressed to the relevant parties.","translation":"सर्वसाधारणपणे, हितसंबंधांच्या संघर्षाचे स्वरूप आणि निर्माण झालेल्या कोणत्याही धोक्यांचे निराकरण कसे केले गेले, हे संबंधित पक्षांना उघड करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The chartered accountant is under pressure to provide the bank with a projected cash flow statement that will meet the bank’s criteria when in fact the actual projections do not meet the criteria.","translation":"चार्टर्ड अकाउंटंटवर बँकेला अंदाजित रोख प्रवाह विवरण सादर करण्याचा दबाव आहे, जे बँकेच्या निकषांची पूर्तता करेल, पण प्रत्यक्षात, वास्तविक अंदाज निकष पूर्ण करत नाहीत.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The directors have a duty to act in the best interests of the company’s shareholders and employees, and a duty to present fairly any information the bank may rely on.","translation":"संचालकांनी कंपनीच्या भागधारकांचे आणि कर्मचाऱ्यांचे हित जपले पाहिजे, तसेच बँकेने ज्या माहितीवर अवलंबून रहावे, ती माहिती योग्यरित्या सादर करणे ���वश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The chartered accountant should put the interests of the company and professional ethics first and insist that the report to the bank be an honest reflection of the company’s current financial position.","translation":"चार्टर्ड अकाउंटंटने कंपनीचे हित आणि व्यावसायिक नैतिकता यांना प्राधान्य दिले पाहिजे आणि बँकेला सादर केलेला अहवाल कंपनीच्या सध्याच्या आर्थिक स्थितीचे प्रामाणिक प्रतिबिंब असावा, यावर जोर दिला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The directors need to understand their ethical responsibilities and avoid implementing the proposed change in policy.","translation":"संचालकांनी त्यांच्या नैतिक जबाबदाऱ्या समजून घेणे आवश्यक आहे आणि प्रस्तावित धोरणात बदल करणे टाळले पाहिजे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The financial statements would not be compliant with Ind AS and would not give a reliable picture of the true costs to the company.","translation":"आर्थिक विवरणपत्रे इंड एएसचे पालन करणार नाहीत आणि कंपनीच्या वास्तविक खर्चाचे विश्वसनीय चित्र देणार नाहीत.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A Chartered Accountant shall not manipulate information or use confidential information for personal gain.","translation":"चार्टर्ड अकाउंटंट माहितीमध्ये फेरफार करू शकत नाही किंवा वैयक्तिक फायद्यासाठी गोपनीय माहिती वापरू शकत नाही.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The directors are purposely manipulating the presentation of these items by recording them in equity instead of Profit or Loss.","translation":"संचालक हे आयटम नफ्याऐवजी इक्विटीमध्ये रेकॉर्ड करून त्यांच्या सादरीकरणात हेतुपुरस्सर फेरफार करत आहेत.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The CFO has also told the directors over mail that no stakeholder reads the non-financial information anyway.","translation":"सीएफओने संचालकांना ईमेलद्वारे हे देखील सांगितले आहे की कोणताही भागधारक बिगर-आर्थिक माहिती वाचत नाही.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"In order to meet the cash requirements, the directors of Spinz Ltd. are planning to dispose off under-utilized equipment.","translation":"रोख रकमेची गरज भागवण्यासाठी, स्पिंज लिमिटेडचे ​​संचालक कमी वापरलेले उपकरणे विकण्याची योजना आखत आहेत.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The proposed misclassification could be regarded as a deliberate attempt to mislead stakeholders.","translation":"प्रस्तावित चुकीचे वर्गीकरण भागधारकांना (stakeholders) दिशाभूल करण्याचा हेतुपुरस्सर प्रयत्न मानला जाऊ शकतो.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A chartered accountant has a responsibility to exercise due diligence and clearly consider both financial and non-financial information.","translation":"चार्टर्ड अकाउंटंटची जबाबदारी आहे की त्याने योग्य परिश्रम घ्यावे आणि आर्थिक तसेच बिगर-आर्थिक माहितीचा स्पष्टपणे विचार करावा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The directors are eligible for an incentive computed as a percentage of ‘Cash Generated from Operations’.","translation":"संचालक ‘कारवाईतून निर्माण होणाऱ्या रोख रकमे’च्या ���क्केवारीनुसार मोजल्या जाणाऱ्या प्रोत्साहनपर लाभासाठी पात्र आहेत.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The amendment to the pension scheme is a past service cost in terms of Ind AS 19.","translation":"पेन्शन योजनेतील सुधारणा इंड एएस 19 च्या दृष्टीने मागील सेवेचा खर्च आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The employees would be dissatisfied that the bonus has been withdrawn.","translation":"कर्मचाऱ्यांमध्ये नाराजी असेल की बोनस काढून घेण्यात आला आहे.","target_lang":"mr","domain":"finance","complexity":"simple"}
+{"en":"The CFO’s statement that the above action will not negatively impact the company is misleading.","translation":"सीएफओचे हे विधान की, वरील कृतीमुळे कंपनीवर नकारात्मक परिणाम होणार नाही, हे दिशाभूल करणारे आहे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"An inducement is an object, situation, or action that is used as a means to influence another individual’s behaviour.","translation":"प्रलोभन म्हणजे अशी वस्तू, परिस्थिती किंवा कृती आहे जी दुसऱ्या व्यक्तीच्या वर्तनावर प्रभाव टाकण्यासाठी वापरली जाते.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A Chartered Accountant shall remain alert to potential threats to the accountant’s compliance with the fundamental principles.","translation":"चार्टर्ड अकाउंटंटने मूलभूत तत्त्वांचे पालन करण्याच्या दृष्टीने संभाव्य धोक्यांबद्दल सतर्क राहिले पाहिजे.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Where the Chartered Accountant becomes aware of an inducement being offered to or made by an immediate or close family member.","translation":"जेव्हा चार्टर्ड अकाउंटंटला हे समजते की जवळच्या किंवा कुटुंबातील सदस्याला प्रलोभन दिले जात आहे.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"The accountant shall advise the immediate or close family member not to offer or accept the inducement.","translation":"लेखापालाने (accountant) जवळच्या किंवा कुटुंबातील सदस्याला प्रलोभन देऊ नये किंवा स्वीकारू नये असा सल्ला द्यावा.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest.","translation":"लेखापरीक्षण व्यवसायाचे एक वैशिष्ट्य म्हणजे सार्वजनिक हिताचे काम करण्याची जबाबदारी स्वीकारणे.","target_lang":"mr","domain":"finance","complexity":"complex"}
+{"en":"When responding to non-compliance or suspected noncompliance, the objectives of the Chartered Accountant are:","translation":"गैर-अनुपालनावर किंवा संशयित गैर-अनुपालनावर प्रतिक्रिया देताना, चार्टर्ड अकाउंटंटचे उद्दिष्ट आहे:","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Senior Chartered Accountants are directors, officers or senior employees able to exert significant influence.","translation":"वरिष्ठ चार्टर्ड अकाउंटंट हे संचालक, अधिकारी किंवा वरिष्ठ कर्मचारी असतात जे महत्त्वपूर्ण प्रभाव पाडण्यास सक्षम असतात.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"Resigning from the employing organization is not a substitute for taking other actions.","translation":"नोकरी सोडणे, इतर आवश्यक कारवाई करण्याचा पर्याय नाही.","target_lang":"mr","domain":"finance","complexity":"moderate"}
+{"en":"The accountant may disclose the matter to the appropriate authority.","translation":"लेखापाल हे प्रकरण योग्य प्राधिकरणाला उघड करू शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The directors are entitled to an incentive based on the operating profit margin.","translation":"संचालकांना ऑपरेटिंग नफा मार्जिनवर आधारित प्रोत्साहन मिळण्याचा अधिकार आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The loan has no specific repayment terms; the same is repayable on demand.","translation":"कर्जाची कोणतीही विशिष्ट परतफेडीची अट नाही; ते मागणीनुसार परतफेड करता येते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"They have reasoned that since such loan is repayable on demand, it is readily convertible to cash.","translation":"त्यांनी युक्तिवाद केला आहे की, असे कर्ज मागणी केल्यावर परतफेड करता येण्यासारखे असल्यामुळे, ते सहज रोख रकमेत रूपांतरित करता येते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The directors opine that such presentation should not be a problem even under the Ind AS Framework.","translation":"संचालकांचे मत आहे की, इंड एएस फ्रेमवर्क अंतर्गतही, अशी मांडणी समस्या असू नये.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Discuss the ethical and accounting implications of the above issues.","translation":"वरील समस्यांचे नैतिक आणि लेखापरीक्षणाचे परिणाम स्पष्ट करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cash equivalents are short-term, highly liquid investments readily convertible to known amounts of cash.","translation":"रोख समतुल्य म्हणजे अल्प-मुदतीचे, उच्च तरलतेचे (liquid) गुंतवणूक जे सहज रोख रकमेमध्ये रूपांतरित करता येतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The loan should be regarded as a financial asset under Ind AS 109.","translation":"कर्जाचा इंड एएस 109 अंतर्गत वित्तीय मालमत्ता म्हणून विचार केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The information should be disclosed separately as it is relevant to users.","translation":"माहिती वापरकर्त्यांसाठी relevant (संबंधित) असल्याने ती स्वतंत्रपणे उघड केली पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Information must be complete, neutral and free from error.","translation":"माहिती संपूर्ण, निष्पक्ष आणि त्रुटींपासून मुक्त असणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"If the loan is shown as Cash Equivalents, it masks the true nature of company’s practices.","translation":"जर कर्ज रोख समतुल्य म्हणून दर्शविल्यास, ते कंपनीच्या पद्धतीचे खरे स्वरूप झाकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Verifiability ensures that different knowledgeable and independent observers can reach consensus.","translation":"पडताळणी हे सुनिश्चित करते की भिन्न, जाणकार आणि स्वतंत्र निरीक्षक एकमतापर्यंत पोहोचू शकतात.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"For financial statements to be comparable year-on-year and with other companies, transactions must be correctly classified.","translation":"आर्थिक विवरणपत्रे वर्षागणिक आणि इतर कंपन्यांशी तुलना करता येण्यासाठी, व्यवहार योग्यरित्या वर्गीकृत करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"There is a potential conflict of interest between that of the director and that of the company.","translation":"संचालक आणि कंपनी यांच्यात हितसंबंधांचा संभाव्य संघर्ष आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Directors are responsible for the financial statements required by statute.","translation":"नियमानुसार आवश्यक असलेल्या आर्थिक विवरणांसाठी संचालक जबाबदार असतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"By masking the nature of the transaction, it is possible that the directors are motivated by personal interest.","translation":"व्यवहाराचे स्वरूप झाकल्यामुळे, संचालकांना वैयक्तिक हितसंबंधांचाही प्रभाव असू शकतो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"A Chartered Accountant shall not allow pressure from others to result in a breach of compliance.","translation":"चार्टर्ड अकाउंटंट इतरांच्या दबावामुळे नियमांचे उल्लंघन होऊ देणार नाही.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Pressure might be explicit or implicit and might come from within the employing organization.","translation":"दबाव स्पष्ट किंवा अप्रत्यक्ष असू शकतो आणि तो संस्थेमधील व्यक्तींकडून येऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Discussing the circumstances creating the pressure and consulting with others might assist the Chartered Accountant.","translation":"दबाव निर्माण करणाऱ्या परिस्थितीवर चर्चा करणे आणि इतरांशी सल्लामसलत करणे चार्टर्ड अकाउंटंटला मदत करू शकते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"An example of an action that might eliminate threats created by pressure is the Chartered Accountant’s request for a restructure.","translation":"एखाद्या दबावामुळे निर्माण होणारे धोके दूर करण्यासाठी, चार्टर्ड अकाउंटंटची पुनर्रचनेची विनंती हे एक उदाहरण आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company's financial statements must accurately reflect its assets and liabilities.","translation":"कंपनीची आर्थिक विवरणे तिच्या मालमत्ता आणि दायित्वांचे अचूक प्रतिबिंब दर्शवतात.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The auditor found material misstatements in the revenue recognition process.","translation":"ऑडिटरला महसूल मान्यता प्रक्रियेत महत्त्वपूर्ण विसंगती आढळल्या.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Depreciation is calculated based on the useful life of the asset.","translation":"घसारा मालमत्तेच्या उपयुक्त जीवनावर आधारित मोजला जातो.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company needs to comply with Ind AS 116 for lease accounting.","translation":"कंपनीला लीज अकाउंटिंगसाठी इंड एएस ११६ चे पालन करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The financial controller faced an ethical dilemma due to pressure from the managing director.","translation":"व्यवस्थापकीय संचालकांनी दिलेल्या दबावामुळे वित्तीय नियंत्रकाला नैतिक पेचप्रसंगाचा सामना करावा लागला.","target_lang":"mr","domain":"financial","complexity":"complex"}
+{"en":"Revenue should be recognized only when performance obligations are met.","translation":"केवळ कामगिरीची जबाबदारी पूर्ण झाल्यावरच महसूल ओळखला जावा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's inventory valuation method is FIFO.","translation":"कंपनीची इन्व्हेंटरी मूल्यांकन पद्धत FIFO आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The board of directors is responsible for the company's financial reporting.","translation":"कंपनीच्या आर्थिक अहवालनासाठी संचालक मंडळ जबाबदार आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The CFO's actions were a clear breach of ethical principles.","translation":"CFO ची कृती नैतिक तत्त्वांचे स्पष्ट उल्लंघन होती.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The company's liquidity ratios are crucial for assessing its financial health.","translation":"कंपनीच्या आर्थिक आरोग्याचे मूल्यांकन करण्यासाठी तिची रोखता गुणोत्तर महत्त्वाची आहेत.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"The accountant must maintain professional competence.","translation":"लेखापालाने व्यावसायिक क्षमता राखणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The company's financial statements were prepared in accordance with Ind AS.","translation":"कंपनीची आर्थिक विवरणे इंड एएस नुसार तयार करण्यात आली होती.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"The use of technology has transformed the accounting profession.","translation":"तंत्रज्ञानाच्या वापरामुळे लेखा व्यवसायात बदल झाला आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cloud computing offers many benefits for accounting firms.","translation":"लेखा कंपन्यांसाठी क्लाउड कंप्यूटिंग अनेक फायदे देते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Automation streamlines data entry and processing.","translation":"ऑटोमेशनमुळे डेटा एंट्री आणि प्रक्रिया सुलभ होते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Cybersecurity is a major concern for accounting professionals.","translation":"लेखा व्यावसायिकांसाठी सायबर सुरक्षा ही एक मोठी चिंता आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Artificial intelligence is changing the way accountants work.","translation":"कृत्रिम बुद्धिमत्ता (Artificial intelligence) लेखापालांच्या कामाची पद्धत बदलत आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"RPA can automate repetitive tasks in financial reporting.","translation":"आर.पी.ए. (RPA) वित्तीय अहवालनातील पुनरावृत्तीची कामे स्वयंचलित करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The evolution of accounting has been driven by technological advancements.","translation":"लेखाशास्त्राचा विकास तांत्रिक प्रगतीमुळे झाला आहे.","target_lang":"mr","domain":"general","complexity":"moderate"}
+{"en":"Accountants must adapt to new technologies to remain competitive.","translation":"लेखापालांना स्पर्धात्मक राहण्यासाठी नवीन तंत्रज्ञानाचा स्वीकार करावा लागेल.","target_lang":"mr","domain":"general","complexity":"moderate"}
+{"en":"The company uses blockchain to ensure the security of financial transactions.","translation":"कंपनी आर्थिक व्यवहारांची सुरक्षितता सुनिश्चित करण्यासाठी ब्लॉकचेनचा वापर करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"AI helps in automating data entry, reducing manual effort.","translation":"कृत्रिम बुद्धिमत्ता (AI) डेटा एंट्री स्वयंचलित करण्यास मदत करते, ज्यामुळे मनुष्यबळ कमी होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Accountants are adapting to new technologies like AI and ML.","translation":"लेखापाल एआय (AI) आणि एमए�� (ML) सारख्या नवीन तंत्रज्ञानाचा स्वीकार करत आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial reporting requires accurate and timely information.","translation":"आर्थिक अहवाल तयार करण्यासाठी अचूक आणि वेळेवर माहिती आवश्यक आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"Blockchain technology enhances transparency in the supply chain.","translation":"ब्लॉकचेन तंत्रज्ञान पुरवठा साखळीमध्ये पारदर्शकता वाढवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"AI can analyze large datasets to predict future trends.","translation":"AI भविष्यातील ट्रेंडचा अंदाज घेण्यासाठी मोठ्या डेटासेटचे विश्लेषण करू शकते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The audit process is streamlined with blockchain integration.","translation":"ब्लॉकचेनच्या एकात्मतेमुळे ऑडिट प्रक्रिया सुलभ होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Data privacy is a key concern in financial institutions.","translation":"आर्थिक संस्थांमध्ये डेटा गोपनीयता ही एक महत्त्वाची चिंता आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"AI-driven OCR automates data extraction from various sources.","translation":"AI-आधारित OCR विविध स्त्रोतांकडून डेटा काढण्याचे काम स्वयंचलित करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Machine learning helps in fraud detection.","translation":"मशीन लर्निंग फसवणूक शोधण्यात मदत करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Financial forecasting is improved with AI.","translation":"AI मुळे आर्थिक अंदाज सुधारतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company complies with Ind AS regulations.","translation":"कंपनी इंड एएस (Ind AS) नियमांचे पालन करते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Technology plays a key role in automating financial processes.","translation":"आर्थिक प्रक्रिया स्वयंचलित करण्यात तंत्रज्ञान महत्त्वाची भूमिका बजावते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"ERP systems integrate various modules for efficient management.","translation":"ERP प्रणाली कार्यक्षम व्यवस्थापनासाठी विविध मॉड्यूल एकत्रित करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Inventory management benefits from ERP implementation.","translation":"ERP अंमलबजावणीमुळे इन्व्हेंटरी व्यवस्थापनास फायदा होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Data accuracy is crucial for financial reporting.","translation":"आर्थिक अहवालनासाठी डेटाची अचूकता आवश्यक आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"AI and ML are transforming the accounting profession.","translation":"AI आणि ML लेखा व्यवसायात बदल घडवून आणत आहेत.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The company uses AI to analyze financial statements.","translation":"कंपनी आर्थिक विवरण (financial statements) तपासण्यासाठी AI चा वापर करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Ongoing training is essential for accountants.","translation":"लेखापालांसाठी सतत प्रशिक्षण आवश्यक आहे.","target_lang":"mr","domain":"general","complexity":"simple"}
+{"en":"The adoption of AI requires careful consideration of risks.","translation":"AI चा स्वीकार करताना जोखमीचा विचार करणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cloud computing allows accountants to access their data and software from any device with an internet connection.","translation":"क्लाउड कंप्यूटिंगमुळे अकाउंटंट्सना इंटरनेट कनेक्शन असलेल्या कोणत्याही डिव्हाइसवरून त्यांचा डेटा आणि सॉफ्टवेअर वापरता येतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"The continuous lockdowns severely impacted businesses, and operations came to a standstill.","translation":"सततच्या लॉकडाऊनमुळे व्यवसायांवर गंभीर परिणाम झाला, आणि कामकाज ठप्प झाले.","target_lang":"mr","domain":"news","complexity":"moderate"}
+{"en":"Users can save documents, photos, videos, and other files in the cloud and synchronize them across multiple devices.","translation":"उपयोगकर्ते क्लाउडमध्ये दस्तऐवज, फोटो, व्हिडिओ आणि इतर फायली जतन करू शकतात आणि त्या अनेक उपकरणांवर समक्रमित करू शकतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"SaaS platforms provide cloud-based software applications that users can access and utilize via the internet.","translation":"SaaS प्लॅटफॉर्म क्लाउड-आधारित सॉफ्टवेअर ऍप्लिकेशन्स प्रदान करतात जे वापरकर्ते इंटरनेटद्वारे ऍक्सेस आणि वापरू शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"These platforms allow businesses to scale their IT infrastructure based on demand without the need for physical hardware.","translation":"हे प्लॅटफॉर्म व्यवसायांना भौतिक हार्डवेअरची आवश्यकता न घेता मागणीनुसार त्यांच्या आयटी इन्फ्रास्ट्रक्चरचा विस्तार करण्यास सक्षम करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Applications like Microsoft Teams, Google Workspace, and Zoom provide cloud-based communication and collaboration tools.","translation":"Microsoft Teams, Google Workspace आणि Zoom सारखे ऍप्लिकेशन्स क्लाउड-आधारित संवाद आणि सहयोग साधने प्रदान करतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Cloud computing enables organizations to process and analyze large volumes of data efficiently.","translation":"क्लाउड कंप्यूटिंग संस्थांना मोठ्या प्रमाणात डेटा कार्यक्षमतेने प्रक्रिया आणि विश्लेषण करण्यास सक्षम करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cloud-based accounting software allows users to access their financial data from any location with an internet connection.","translation":"क्लाउड-आधारित अकाउंटिंग सॉफ्टवेअर वापरकर्त्यांना इंटरनेट कनेक्शन असलेल्या कोणत्याही ठिकाणाहून त्यांच्या आर्थिक डेटावर प्रवेश करण्याची परवानगी देते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cloud-based accounting software providers typically offer advanced security features such as encryption and firewalls.","translation":"क्लाउड-आधारित अकाउंटिंग सॉफ्टवेअर प्रदाते सामान्यतः एन्क्रिप्शन आणि फायरवॉल सारखी प्रगत सुरक्षा वैशिष्ट्ये ऑफर करतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"As a business grows, it can easily add new users and features without having to invest in additional hardware or software.","translation":"व्यवसाय जसजसा वाढतो, तसतसे अतिरिक्त हार्डवेअर किंवा सॉफ्टवेअरमध्ये गुंतवणूक न करता सहजपणे नवीन वापरकर्ते आणि वैशिष्ट्ये जोडली जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Cloud-based accounting software often includes powerful reporting and analytics tools.","translation":"क्लाउड-आधारित अकाउंटिंग सॉफ्टवेअरमध्ये अनेकदा शक्तिशाली रिपोर्टिंग आणि विश्लेषण साधने समाविष्ट असतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Strong net connectivity is a must for cloud-computing to be a success.","translation":"क्लाउड-कम्प्युटिंग यशस्वी होण्यासाठी मजबूत इंटरनेट कनेक्टिव्हिटी आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The finance team at XYZ Company collaborates on the preparation of the Income Statement.","translation":"XYZ कंपनीमधील वित्त विभाग उत्पन्न विवरण तयार करण्यासाठी सहयोग करतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"They utilize cloud-based collaboration tools, such as Microsoft Teams or Google Workspace.","translation":"ते Microsoft Teams किंवा Google Workspace सारखी क्लाउड-आधारित सहयोग साधने वापरतात.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"ERP systems connects and corelates a multitude of business processes and enable the flow of data between them.","translation":"ERP प्रणाली अनेक व्यवसाय प्रक्रिया जोडते आणि त्यामध्ये डेटाचा प्रवाह सक्षम करते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"With a secure and centralized data repository, everyone in the organization can be confident that data is correct.","translation":"सुरक्षित आणि केंद्रीकृत डेटा रिपॉझिटरीमुळे, संस्थेतील प्रत्येकजण खात्री बाळगू शकतो की डेटा अचूक आहे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Improved business insight from real-time information generated by reports.","translation":"अहवालातून तयार झालेल्या रिअल-टाइम माहितीमुळे व्यवसायाची चांगली माहिती.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"ERP systems deliver the most value when a company has modules for each major business function.","translation":"जेव्हा एखाद्या कंपनीकडे प्रत्येक प्रमुख व्यवसाय कार्यासाठी मॉड्यूल असतात तेव्हा ERP प्रणाली सर्वात जास्त मूल्य प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Integrating Internal Control over Financial Reporting (ICOFR) with an Enterprise Resource Planning (ERP) system offers key advantages.","translation":"एंटरप्राइज रिसोर्स प्लॅनिंग (ERP) प्रणालीसह वित्तीय अहवालन (ICOFR) वरील अंतर्गत नियंत्रणाचे एकत्रीकरण महत्त्वपूर्ण फायदे देते.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Cybersecurity is a critical concern for accounting professionals, as sensitive financial data is often stored and transmitted digitally.","translation":"लेखापरीक्षण व्यावसायिकांसाठी सायबरसुरक्षा ही एक गंभीर चिंता आहे, कारण संवेदनशील आर्थिक डेटा अनेकदा डिजिटल पद्धतीने संग्रहित आणि प्रसारित केला जातो.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The company needs to reconcile inventory costs with physical counts.","translation":"कंपनीला भौतिक गणनेसह इन्व्हेंटरी खर्चाची जुळवणूक करणे आवश्यक आहे.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Prepare a spreadsheet report detailing inventory costs for each item.","translation":"प्रत्येक वस्तूसाठी इन्व्हेंटरी खर्चाचे विवरण देणारा स्प्रेडशीट अहवाल तयार करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Include material, labor, overhead, and non-production expenses in the report.","translation":"अहवालात साहित्य, श्रम, उपरिभार आणि गैर-उत्पादन खर्च समाविष्ट करा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Use formatting and charts to present the information clearly.","translation":"माहिती स्पष्टपणे सादर करण्यासाठी फॉरमॅटिंग आणि चार्ट वापरा.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Company Z imports oil seeds for processing and trading.","translation":"कंपनी Z प्रक्रिया आणि व्यापारासाठी तेलबिया आयात करते.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Determine if contracts for oil seed purchase and sale are derivatives.","translation":"तेलबिया खरेदी-विक्रीचे करार डेरिव्हेटिव्ह (उत्पन्न साधने) आहेत की नाही हे ठरवा.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Company Z uses an ERP accounting package but needs specific reports.","translation":"कंपनी Z ERP अकाउंटिंग पॅकेज वापरते, परंतु तिला विशिष्ट अहवालांची आवश्यकता आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Contracts include import, domestic purchase, and commodity exchange sales.","translation":"कंत्राटांमध्ये आयात, देशांतर्गत खरेदी आणि कमोडिटी एक्सचेंज विक्रीचा समावेश आहे.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Net settlement clauses are included in the contracts.","translation":"कंत्राटांमध्ये निव्वळ सेटलमेंट (निकाल) कलम समाविष्ट आहेत.","target_lang":"mr","domain":"financial","complexity":"simple"}
+{"en":"Net settlement occurs in practice for similar contracts.","translation":"समान करारांसाठी व्यवहारात निव्वळ सेटलमेंट होते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Company Z uses derivatives to hedge risks on domestic purchases.","translation":"कंपनी Z देशांतर्गत खरेदीवरील जोखमींपासून बचाव करण्यासाठी डेरिव्हेटिव्हचा वापर करते.","target_lang":"mr","domain":"financial","complexity":"moderate"}
+{"en":"Can external technology sources be used to determine contract nature?","translation":"कंत्राटाचे स्वरूप निश्चित करण्यासाठी बाह्य तंत्रज्ञान स्त्रोतांचा वापर केला जाऊ शकतो का?","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Data can be extracted from the accounting package or database.","translation":"डेटा अकाउंटिंग पॅकेज किंवा डेटाबेसवरून काढला जाऊ शकतो.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Connect the spreadsheet with the database through ODBC connectivity.","translation":"ओडीबीसी कनेक्टिव्हिटीद्वारे स्प्रेडशीट डेटाबेसशी कनेक्ट करा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Identify relevant data fields in the accounting package.","translation":"अकाउंटिंग पॅकेजमधील संबंधित डेटा फील्ड ओळखा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Export data in a compatible format like CSV or Excel.","translation":"CSV किंवा Excel सारख्या सुसंगत फॉरमॅटमध्ये डेटा निर्यात करा.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"Clean the data by removing unnecessary columns and rows.","translation":"अनावश्यक स्तंभ आणि पंक्ती काढून डेटा स्वच्छ करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Define rules for categorizing contracts as derivative or executory.","translation":"कंत्राटांचे डेरिव्हेटिव्ह किंवा एक्झिक्युटरी (कार्यकारी) म्हणून वर्गीकरण करण्यासाठी नियम परिभाषित करा.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Use Excel formulas to evaluate contract data.","translation":"कंत्राट डेटाचे मूल्यांकन करण्यासाठी एक्सेल सूत्रे वापरा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Create additional columns in Excel to categorize the contracts.","translation":"कंत्राटांचे वर्गीकरण करण्यासाठी एक्सेलमध्ये अतिरिक्त स्तंभ तयार करा.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The contract should be separated using the 6 month USD / ` forward exchange rate.","translation":"करार 6 महिन्यांच्या USD / ` फॉरवर्ड एक्सचेंज दराने वेगळा केला पाहिजे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"This gives rise to a gain or loss on the derivative, and a corresponding derivative asset or liability.","translation":"यामुळे डेरीव्हेटिव्हवर नफा किंवा तोटा तसेच संबंधित डेरीव्हेटिव्ह मालमत्ता किंवा दायित्व निर्माण होते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Entity A records the sales at the amount of the host contract = ` 55 Million.","translation":"घटक A विक्रीची नोंद होस्ट कराराच्या रकमेवर करते = ` 55 दशलक्ष.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The embedded derivative is considered to expire.","translation":"एम्बेड केलेले डेरीव्हेटिव्ह कालबाह्य मानले जाते.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"In this case the carrying value of the currency forward at 30 June 20X1 on maturity is = ` (1,000,000 x 60 – 55 x 1,000,000) = ` 5,000,000 (profit/asset).","translation":"या प्रकरणात, 30 जून 20X1 रोजी मुदतीवर फॉरवर्ड चलनाचे वहन मूल्य = ` (1,000,000 x 60 – 55 x 1,000,000) = ` 5,000,000 (नफा/ मालमत्ता) आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The table summarising the computation of gain/ loss to be recorded at every period end.","translation":"प्रत्येक कालावधीच्या शेवटी नोंदवल्या जाणाऱ्या नफा/तोट्याची गणना दर्शवणारे सारणी.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Profit and loss A/c Dr. To Derivative financial liability A/c (being loss on mark to market of embedded derivative booked) 10,000,000 10,000,000","translation":"नफा आणि तोटा खाते (A/c)  डेरिव्हेटिव्ह वित्तीय दायित्व खात्याला (एम्बेड केलेल्या डेरीव्हेटिव्हच्या मार्केटनुसार तोटा नोंदवला जात आहे) 10,000,000 10,000,000","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Trade receivable A/c Dr. To Sales A/c (being sale booked at forward rate on the date of transaction) 55,000,000 55,000,000","translation":"ट्रेड प्राप्य खाते (A/c)  विक्री खात्याला (व्यवहाराच्या तारखेला फॉरवर्ड दराने विक्री नोंदवली जात आहे) 55,000,000 55,000,000","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"SamCo. Ltd. entered into a written put option for USD ($) 20,000 with JT Corp to be settled in future on 31 st December 20X1 for a rate equal to ` 68 per USD at the option of JT Corp.","translation":"सॅमको. लि. ने जेटी कॉर्पसोबत 20,000 USD ($) साठी लेखी पुट ऑप्शनमध्ये प्रवेश केला, जो भविष्यात 31 डिसेंबर 20X1 रोजी जेटी कॉर्पच्या पर्यायावर प्रति USD ` 68 दराने सेटल केला जाईल.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Following the classification principles of recognition and measurement as laid down in Ind AS 109, you are required to record the entries for each quarter ended till the date of actual purchase of USD.","translation":"इंड एएस 109 मध्ये नमूद केल्यानुसार मान्यता आणि मापनाच्या वर्गीकरण तत्त्वांचे पालन करून, तुम्हाला USD च्या प्रत्यक्ष खरेदीच्या तारखेपर्यंत प्रत्येक तिमाहीसाठी नोंदी कराव्या लागतील.","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Derivative is a financial instrument or other contract within the scope of this Standard with all three of the following characteristics:","translation":"डेरिव्हेटिव्ह हे या स्टँडर्डच्या कार्यक्षेत्रात असलेले एक वित्तीय साधन किंवा इतर करार आहे, ज्यामध्ये खालील तीन वैशिष्ट्ये आहेत:","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"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').","translation":"याची किंमत निर्दिष्ट व्याज दर, वित्तीय साधनाची किंमत, वस्तूची किंमत, परकीय विनिमय दर, किंमत किंवा दरांचा निर्देशांक, क्रेडिट रेटिंग किंवा क्रेडिट निर्देशांक किंवा इतर चल घटकांमध्ये बदलांना प्रतिसाद देते, जर नॉन-फायनान्शियल व्हेरिएबलच्या बाबतीत व्हेरिएबल करारातील कोणत्याही पक्षासाठी विशिष्ट नसेल (कधीकधी 'अंतर्निहित' म्हणतात).","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The derivative liability is a written put option contract.","translation":"डेरिव्हेटिव्ह दायित्व हे लेखी पुट ऑप्शन करार आहे.","target_lang":"mr","domain":"technical","complexity":"simple"}
+{"en":"As there was no consideration paid and without evidence to the contrary the fair value of the contract on the date of inception is considered to be zero.","translation":"कोणतेही मूल्य दिलेले नसल्यामुळे आणि याच्या विरुद्ध कोणताही पुरावा नसल्यामुळे, प्रारंभीच्या तारखेला कराराचे योग्य मूल्य शून्य मानले जाते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"Profit and loss A/c Dr. To derivative financial liability (Being mark to market loss on the put option contract recorded) 25,000 25,000","translation":"नफा आणि तोटा खाते (A/c)  डेरिव्हेटिव्ह वित्तीय दायित्वाला (पुट ऑप्शन करारावर मार्केटनुसार तोटा नोंदवला जात आहे) 25,000 25,000","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"The change in value of the derivative put option contract shall be recorded as a derivative financial liability in the books of SamCo Ltd. by recording the following journal entry:","translation":"डेरिव्हेटिव्ह पुट ऑप्शन करारातील मूल्यामध्ये झालेला बदल सॅमको लि. च्या पुस्तकांमध्ये खालील जर्नल एंट्री नोंदवून डेरीव्हेटिव्ह वित्तीय दायित्व म्हणून नोंदवला जाईल:","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"Bank (USD Account) @ 20,000 x 66 Dr. Profit and loss A/c Dr. To Bank @ 20,000 x 68 (being loss on settlement of put option contract booked on actual purchase of USD) 13,20,000 40,000 13,60,000","translation":"बँक (USD खाते) @ 20,000 x 66  नफा आणि तोटा खाते (A/c)  बँकेला @ 20,000 x 68 (पुट ऑप्शन कराराच्या सेटलमेंटवर झालेला तोटा USD च्या प्रत्यक्ष खरेदीवर नोंदवला जात आहे) 13,20,000 40,000 13,60,000","target_lang":"mr","domain":"technical","complexity":"complex"}
+{"en":"ABC Company issued 10,000 compulsory cumulative convertible preference shares (CCCPS) as on 1 April 20X1 @ ` 150 each.","translation":"एबीसी कंपनीने 1 एप्रिल 20X1 रोजी ` 150 प्रति शेअर दराने 10,000 अनिवार्य संचयी परिवर्तनीय प्राधान्य शेअर्स (CCCPS) जारी केले.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"The preference shares are convertible into 5,000 equity shares of the company at the end of 5 th year from the date of allotment.","translation":"प्राधान्य शेअर्स वाटप दिनांकापासून 5 वर्षांनंतर कंपनीच्या 5,000 इक्विटी शेअर्समध्ये रूपांतरित केले जाऊ शकतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
+{"en":"You are required to compute the liability and equity component and pass journal entries for entire term of arrangement i.e. from the issue of preference shares till their conversion into equity shares keeping in view the provisions of relevant Ind AS.","translation":"तुम्हाला दायित्व आणि इक्विटी घटक मोजण्याची आणि व्यवस्थेच्या संपूर्ण मुदतीसाठी जर्नल नोंदी पास करणे आवश्यक आहे, म्हणजे प्राधान्य शेअर्सच्या इश्यूपासून ते इक्विटी शेअर्समध्ये रूपांतरित होईपर्यंत, संबंधित इंड एएसच्या तरतुदी लक्षात घेऊन.","target_lang":"mr","domain":"technical","complexity":"complex"}
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