natgillin/translations-raw huggingface dataset:
andre anlægsaktiver [2] end finansielle instrumenter, udskudte skatteaktiver, pensionsaktiver og rettigheder i henhold til forsikringskontrakter i) placeret i virksomhedens hjemland og ii) placeret i alle andre lande samlet, hvor virksomheden har aktiver.
non-current assets [2] other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts (i) located in the entity’s country of domicile and (ii) located in all foreign countries in total in which the entity holds assets.
Såfremt aktiverne i et enkelt andet land er væsentlige, skal disse aktiver oplyses separat.
If assets in an individual foreign country are material, those assets shall be disclosed separately.
De præsenterede beløb skal være baseret på de finansielle oplysninger, der er anvendt til at udarbejde virksomhedens årsregnskab.
The amounts reported shall be based on the financial information that is used to produce the entity’s financial statements.
Hvis de nødvendige oplysninger ikke foreligger, og det vil indebære uforholdsmæssigt store omkostninger at udarbejde dem, skal dette oplyses.
If the necessary information is not available and the cost to develop it would be excessive, that fact shall be disclosed.
En virksomhed kan ud over de i dette afsnit krævede oplysninger fremlægge subtotaler af geografiske oplysninger om grupper af lande.
An entity may provide, in addition to the information required by this paragraph, subtotals of geographical information about groups of countries.
Oplysninger om større kunder
Information about major customers
En virksomhed skal fremlægge oplysninger om, i hvilken grad den er afhængig af sine store kunder.
An entity shall provide information about the extent of its reliance on its major customers.
Hvis indtægter fra transaktioner med en enkelt ekstern kunde beløber sig til 10 % af virksomhedens omsætning eller derover, skal virksomheden oplyse dette, det samlede indtægtsbeløb fra hver af denne slags kunder og identiteten på de(t) segment(er), der præsenterer indtægterne.
If revenues from transactions with a single external customer amount to 10 per cent or more of an entity’s revenues, the entity shall disclose that fact, the total amount of revenues from each such customer, and the identity of the segment or segments reporting the revenues.
Virksomheden behøver ikke oplyse en større kundes identitet eller det indtægtsbeløb, hvert segment præsenterer fra den pågældende kunde.
The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer.
I denne standard skal en gruppe af virksomheder, som den regnskabsaflæggende virksomhed ved, er under fælles kontrol, betragtes som en enkelt kunde, og en regering (national, stats-, provins-, territorial-, lokal- eller udenlandsk) og virksomheder, som den regnskabsaflæggende virksomhed ved, er under den pågældende regerings kontrol, skal betragtes som en enkelt kunde.
For the purposes of this IFRS, a group of entities known to a reporting entity to be under common control shall be considered a single customer, and a government (national, state, provincial, territorial, local or foreign) and entities known to the reporting entity to be under the control of that government shall be considered a single customer.
OVERGANG OG IKRAFTTRÆDELSESDATO
TRANSITION AND EFFECTIVE DATE
Virksomheder skal anvende denne standard i deres årsregnskaber for regnskabsår, der begynder den 1. januar 2009 eller derefter.
An entity shall apply this IFRS in its annual financial statements for periods beginning on or after 1 January 2009.
Hvis en virksomhed anvender denne standard i sine årsregnskaber for regnskabsår før den 1. januar 2009, skal den give oplysning herom.
If an entity applies this IFRS in its financial statements for a period before 1 January 2009, it shall disclose that fact.
Segmentoplysninger for tidligere år, der præsenteres som sammenlignende information for det oprindelige anvendelsesår, skal korrigeres, så de er i overensstemmelse med kravene i denne standard, medmindre de nødvendige oplysninger ikke foreligger, og det ville indebære uforholdsmæssigt store omkostninger at udarbejde dem.
Segment information for prior years that is reported as comparative information for the initial year of application shall be restated to conform to the requirements of this IFRS, unless the necessary information is not available and the cost to develop it would be excessive.
OPHÆVELSE AF IAS 14
WITHDRAWAL OF IAS 14
Denne standard erstatter IAS 14 Præsentation af segmentoplysninger.
This IFRS supersedes IAS 14 Segment Reporting.
For aktiver, der klassificeres efter en likviditetspræsentation, er anlægsaktiver aktiver, der omfatter beløb, som forventes genindvundet mere end 12 måneder efter balancedatoen.
For assets classified according to a liquidity presentation, non-current assets are assets that include amounts expected to be recovered more than twelve months after the balance sheet date.
Den Europæiske Centralbanks forordning (EF) nr. 1348/2007
Regulation (EC) No 1348/2007 of the European Central Bank
om overgangsbestemmelser for Den Europæiske Centralbanks anvendelse af mindstereserver efter indførelsen af euro i Cypern og i Malta
concerning transitional provisions for the application of minimum reserves by the European Central Bank following the introduction of the euro in Cyprus and Malta
under henvisning til statutten for Det Europæiske System af Centralbanker og Den Europæiske Centralbank, særlig artikel 19.1 og artikel 47.2, første led,
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Article 19.1 and the first indent of Article 47.2 thereof,
under henvisning til Den Europæiske Centralbanks forordning (EF) nr. 1745/2003 af 12. september 2003 om anvendelse af mindstereserver (ECB/2003/9) [2],
Having regard to Regulation (EC) No 1745/2003 of the European Central Bank of 12 September 2003 on the application of minimum reserves (ECB/2003/9) [2],
under henvisning til Rådets forordning (EF) nr. 2533/98 af 23. november 1998 om Den Europæiske Centralbanks indsamling af statistisk information [4], særlig artikel 5, stk. 1, og artikel 6, stk. 4,
Having regard to Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank [4], and in particular Articles 5(1) and 6(4) thereof,
under henvisning til Den Europæiske Centralbanks forordning (EF) nr. 2423/2001 af 22. november 2001 om den konsoliderede balance i MFI-sektoren (monetære finansielle institutioner) (ECB/2001/13) [5], og
Having regard to Regulation (EC) No 2423/2001 of the European Central Bank of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions sector (ECB/2001/13) [5],
Indførelsen af euro i Cypern og i Malta pr. 1. januar 2008 medfører, at kreditinstitutter og kreditinstitutters filialer, der er beliggende i Cypern eller i Malta, underlægges reservekrav fra denne dato.
The adoption of the euro by Cyprus and Malta on 1 January 2008 means that credit institutions and branches of credit institutions located in Cyprus or Malta will be subject to reserve requirements from that date.
Integrationen af disse enheder i Den Europæiske Centralbanks (ECB) mindstereservesystem kræver indførelse af overgangsbestemmelser for at sikre en gnidningsløs integration, uden at der skabes en uforholdsmæssigt stor byrde for kreditinstitutter i de deltagende medlemsstater, herunder Cypern og Malta.
The integration of these entities into the minimum reserve system of the European Central Bank (ECB) requires the adoption of transitional provisions in order to ensure smooth integration without creating a disproportionate burden for credit institutions in participating Member States, including Cyprus and Malta.
Statuttens artikel 5 sammenholdt med artikel 10 i traktaten om oprettelse af Det Europæiske Fællesskab indebærer en forpligtelse for medlemsstaterne til på nationalt plan at udforme og gennemføre alle de foranstaltninger, der er nødvendige for at gennemføre indsamlingen af den statistiske information, der er nødvendig for at opfylde ECB’s statistiske rapporteringskrav og sikre rettidige forberedelser på statistikområdet med henblik på indførelsen af euro.
Article 5 of the Statute in conjunction with Article 10 of the Treaty establishing the European Community implies an obligation for Member States to design and implement at national level all the appropriate measures to collect the statistical information needed to fulfil the statistical reporting requirements of the ECB and to ensure timely preparation in the field of statistics to adopt the euro.
Under hensyn til artikel 3.5 og 4.7 i forretningsordenen for Den Europæiske Centralbank er centralbankcheferne for Central Bank of Cyprus og for Bank Ċentrali ta’ Malta/Central Bank of Malta inviteret til at deltage i forhandlingerne forud for vedtagelsen af denne forordning —
In view of Articles 3.5 and 4.7 of the Rules of Procedure of the European Central Bank, the Governors of the Central Bank of Cyprus and the Central Bank of Malta have been invited to participate in the proceedings leading to the adoption of this Regulation,
I denne forordning har udtrykkene: »institut«, »reservekrav«, »reservekravsperiode«, »reservekravsgrundlag« og »deltagende medlemsstat« samme betydning som i forordning (EF) nr. 1745/2003 (ECB/2003/9).
For the purposes of this Regulation, the terms ‘institution’, ‘reserve requirement’, ‘maintenance period’, ‘reserve base’, and ‘participating Member State’ have the same meaning as in Regulation (EC) No 1745/2003 (ECB/2003/9).
Overgangsbestemmelser for institutter, der er beliggende i Cypern eller i Malta
Transitional provisions for institutions located in Cyprus or Malta
Som undtagelse fra artikel 7 i forordning (EF) nr. 1745/2003 (ECB/2003/9) gælder en overgangsperiode med hensyn til reservekrav fra 1. januar 2008 til 15. januar 2008 for institutter, der er beliggende i Cypern eller i Malta.
In derogation from Article 7 of Regulation (EC) No 1745/2003 (ECB/2003/9), a transitional maintenance period shall run from 1 January 2008 to 15 January 2008 for institutions located in Cyprus or Malta.
For de enkelte institutter beliggende i Cypern eller i Malta fastsættes reservekravsgrundlaget for overgangsperioden i forhold til poster på balancen pr. 31. oktober 2007.
The reserve base of each institution located in Cyprus or Malta for the transitional maintenance period shall be defined in relation to elements of its balance sheet as at 31 October 2007.
Institutter, der er beliggende i Cypern eller i Malta, indberetter deres reservekravsgrundlag til henholdsvis Central Bank of Cyprus eller Bank Ċentrali ta’ Malta/Central Bank of Malta i overensstemmelse med ECB's rapporteringsgrundlag for penge- og bankstatistik, der er fastlagt i forordning (EF) nr. 2423/2001 (ECB/2001/13).
Institutions located in Cyprus or Malta shall report their reserve base to the Central Bank of Cyprus or the Central Bank of Malta respectively in accordance with the ECB’s reporting framework for monetary and financial statistics, as laid down in Regulation (EC) No 2423/2001 (ECB/2001/13).
Institutter, der er beliggende i Cypern eller i Malta og er omfattet af undtagelsen i artikel 2, stk. 2, i forordning (EF) nr. 2423/2001 (ECB/2001/13), beregner et reservekravsgrundlag for overgangsperioden på grundlag af deres balance pr. 30. september 2007.
Institutions located in Cyprus or Malta that benefit from the derogation under Article 2(2) of Regulation (EC) No 2423/2001 (ECB/2001/13) shall calculate a reserve base for the transitional maintenance period on the basis of their balance sheet as at 30 September 2007.
Hvad angår overgangsperioden med hensyn til reservekrav, beregnes mindstereserverne for et institut, der er beliggende i Cypern eller i Malta, enten af det pågældende institut eller af det pågældende instituts centralbank.
In respect of the transitional maintenance period, either an institution located in Cyprus or Malta or its respective national central bank shall calculate such institution’s minimum reserves.
Den part, der beregner mindstereserverne, forelægger den anden part sin beregning, således at denne har god tid til at verificere den og fremsende revisioner.
The party that calculates the minimum reserves shall submit its calculation to the other party allowing sufficient time for the latter to verify it and submit revisions.
De beregnede mindstereserver inkl. eventuelle revisioner heraf hvis relevant bekræftes af de to parter senest den 11. december 2007.
The calculated minimum reserves, including any revisions thereof, if applicable, shall be confirmed by the two parties at the latest on 11 December 2007.
Hvis den part, som modtager en meddelelse, ikke bekræfter beløbet for mindstereserver senest den 11. december 2007, anses denne for at have anerkendt, at det beregnede beløb gælder for overgangsperioden med hensyn til reservekrav.
If the notified party does not confirm the amount of minimum reserves by 11 December 2007, it shall be deemed to have acknowledged that the calculated amount applies for the transitional maintenance period.
Artikel 3, stk. 2 til 4, gælder tilsvarende for institutter beliggende i Cypern, således at disse institutter for deres første reservekravsperiode kan fratrække alle passiver i forhold til institutter i Cypern eller i Malta i deres mindstereserver, uanset sådanne institutter på tidspunktet for beregning af mindstereserver ikke vil forekomme på listen over institutter, som er underlagt reservekrav i artikel 2, stk. 3, i forordning (EF) nr. 1745/2003 (ECB/2003/9).
Article 3(2) to (4) shall apply mutatis mutandis to institutions located in Cyprus so that these institutions may, for their initial maintenance periods, deduct from their reserve bases any liabilities owed to institutions in Cyprus or Malta, although at the time the minimum reserves are calculated such institutions will not appear on the list of institutions subject to reserve requirements in Article 2(3) of Regulation (EC) No 1745/2003 (ECB/2003/9).
Artikel 3, stk. 2 til 4, gælder tilsvarende for institutter beliggende i Malta, således at disse institutter for deres første reservekravsperiode kan fratrække alle passiver i forhold til institutter i Cypern eller i Malta i deres mindstereserver, uanset sådanne institutter på tidspunktet for beregning af mindstereserver ikke vil forekomme på listen over institutter, som er underlagt reservekrav i artikel 2, stk. 3, i forordning (EF) nr. 1745/2003 (ECB/2003/9).
Article 3(2) to (4) shall apply mutatis mutandis to institutions located in Malta so that these institutions may, for their initial maintenance periods, deduct from their reserve bases any liabilities owed to institutions in Cyprus or Malta, although at the time the minimum reserves are calculated such institutions will not appear on the list of institutions subject to reserve requirements in Article 2(3) of Regulation (EC) No 1745/2003 (ECB/2003/9).
Reservekravsperioden for institutter, der er beliggende i andre deltagende medlemsstater, jf. artikel 7 i forordning (EF) nr. 1745/2003 (ECB/2003/9), berøres ikke af overgangsperioden med hensyn til reservekrav for institutter, der er beliggende i Cypern eller i Malta.
The maintenance period applicable to institutions located in other participating Member States pursuant to Article 7 of Regulation (EC) No 1745/2003 (ECB/2003/9) shall remain unaffected by the existence of a transitional maintenance period for institutions located in Cyprus or Malta.
Institutter, der er beliggende i andre deltagende medlemsstater, kan beslutte at fratrække alle passiver i forhold til institutter beliggende i Cypern eller i Malta fra reservekravsgrundlaget for reservekravsperioden fra 12. december 2007 til 15. januar 2008 og reservekravsperioden fra 16. januar til 12. februar 2008, uanset disse institutter på tidspunktet for beregning af mindstereserver ikke vil forekomme på listen over institutter, der er underlagt reservekrav som omhandlet i artikel 2, stk. 3, i forordning (EF) nr. 1745/2003 (ECB/2003/9).
Institutions located in other participating Member States may decide to deduct from their reserve base for the maintenance periods from 12 December 2007 to 15 January 2008 and from 16 January to 12 February 2008 any liabilities owed to institutions located in Cyprus or Malta, even though at the time the minimum reserves are calculated such institutions will not appear on the list of institutions subject to reserve requirements in Article 2(3) of Regulation (EC) No 1745/2003 (ECB/2003/9).
Institutter, der er beliggende i andre deltagende medlemsstater, og som ønsker at fratrække passiver i forhold til institutter beliggende i Cypern eller i Malta, beregner vedrørende reservekravsperioden fra 12. december 2007 til 15. januar 2008 og reservekravsperioden fra 16. januar til 12. februar 2008 deres mindstereserver på grundlag af deres balance pr. henholdsvis 31. oktober og 30. november 2007 og indberetter en tabel i overensstemmelse med tabel 1, fodnote 5, i bilag I til forordning (EF) 2423/2001 (ECB/2001/13), der viser institutter beliggende i Cypern eller i Malta som allerede omfattet af ECB’s mindstereservesystem.
Institutions located in other participating Member States that wish to deduct liabilities owed to institutions located in Cyprus or Malta shall, for the maintenance periods from 12 December 2007 to 15 January 2008 and from 16 January to 12 February 2008, calculate their minimum reserves on the basis of their balance sheet at 31 October and 30 November 2007 respectively and report a table in accordance with footnote 5 of Table 1 of Annex I to Regulation (EC) No 2423/2001 (ECB/2001/13) showing institutions located in Cyprus or Malta as already subject to the ECB’s minimum reserve system.
Dette berører ikke institutternes forpligtelse til at indberette statistisk information for de pågældende perioder i henhold til tabel 1 i bilag I til forordning (EF) nr. 2423/2001 (ECB/2001/13), hvor institutter, der er beliggende i Cypern eller i Malta, fortsat vises som banker beliggende i »resten af verden«.
This shall be without prejudice to the obligation for institutions to report statistical information for the periods concerned in accordance with Table 1 of Annex I to Regulation (EC) No 2423/2001 (ECB/2001/13), still showing institutions located in Cyprus or Malta as being banks located in the ‘Rest of the world’.
For de reservekravsperioder, der starter i december 2007, januar og februar 2008, beregner institutter beliggende i andre deltagende medlemsstater, der er omfattet af undtagelsen i henhold til artikel 2, stk. 2, i forordning (EF) nr. 2423/2001 (ECB/2001/13) og som ønsker at fratrække passiver i forhold til institutter beliggende i Cypern eller i Malta, deres mindstereserver på grundlag af deres balance pr. 30. september 2007 og indberetter en tabel i overensstemmelse med tabel 1, fodnote 5, i bilag I til forordning (EF) nr. 2423/2001 (ECB/2001/13), der viser institutter beliggende i Cypern eller i Malta som allerede underlagt ECB’s reservekravssystem.
For the maintenance periods starting in December 2007, January and February 2008, institutions located in other participating Member States that benefit from the derogation under Article 2(2) of Regulation (EC) No 2423/2001 (ECB/2001/13) and wish to deduct liabilities owed to institutions located in Cyprus or Malta, shall calculate their minimum reserves on the basis of their balance sheet as at 30 September 2007 and report a table in accordance with footnote 5 of Table 1 of Annex I to Regulation (EC) No 2423/2001 (ECB/2001/13) showing institutions located in Cyprus or Malta as already subject to the ECB’s minimum reserve system.
Dette berører ikke institutternes forpligtelse til at indberette statistisk information for de pågældende perioder i henhold til tabel 1 i bilag I til forordning (EF) nr. 2423/2001 (ECB/2001/13), hvor institutter, der er beliggende i Cypern eller i Malta, fortsat vises som banker beliggende i »resten af verden«.
This shall be without prejudice to the obligation for institutions to report statistical information for the periods concerned in accordance with Table 1 of Annex I to Regulation (EC) No 2423/2001 (ECB/2001/13) still showing institutions located in Cyprus or Malta as being banks located in the ‘Rest of the world’.
I mangel af særlige bestemmelser i denne forordning finder bestemmelserne i forordning (EF) nr. 1745/2003 (ECB/2003/9) og (EF) nr. 2423/2001 (ECB/2001/13) anvendelse.
In the absence of specific provisions in this Regulation, the provisions of Regulations (EC) No 1745/2003 (ECB/2003/9) shall apply.
Udfærdiget i Frankfurt am Main, den 9. november 2007.
Done at Frankfurt am Main, 9 November 2007.
Senest ændret ved forordning (EF) nr. 4/2007 (ECB/2006/20) (EUT L 2 af 5.1.2007, s. 3).
Regulation as last amended by Regulation (EC) No 4/2007 (ECB/2006/20) (OJ L 2, 5.1.2007, p. 3).
Kommissionens forordning (EF) nr. 1349/2007
Commission Regulation (EC) No 1349/2007
Denne forordning træder i kraft den 20. november 2007.
This Regulation shall enter into force on 20 November 2007.
til Kommissionens forordning af 19. november 2007 om faste importværdier med henblik på fastsættelsen af indgangsprisen for visse frugter og grøntsager
to Commission Regulation of 19 November 2007 establishing the standard import values for determining the entry price of certain fruit and vegetables
Kommissionens forordning (EF) nr. 1351/2007
Commission Regulation (EC) No 1351/2007
af 20. november 2007
of 20 November 2007
Denne forordning træder i kraft den 21. november 2007.
This Regulation shall enter into force on 21 November 2007.
Udfærdiget i Bruxelles, den 20. november 2007.
Done at Brussels, 20 November 2007.
til Kommissionens forordning af 20. november 2007 om faste importværdier med henblik på fastsættelsen af indgangsprisen for visse frugter og grøntsager
to Commission Regulation of 20 November 2007 establishing the standard import values for determining the entry price of certain fruit and vegetables
Kommissionens forordning (EF) nr. 1352/2007
Commission Regulation (EC) No 1352/2007
om ændring af bilag I til Rådets forordning (EØF) nr. 2658/87 om told- og statistiknomenklaturen og den fælles toldtarif
amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Customs Tariff
Kommissionens forordning (EØF) nr. 2568/91 af 11. juli 1991 om kendetegnene for olivenolie og olie og olivenpresserester og de i den forbindelse anvendte metoder [2] blev ajourført ved forordning (EF) nr. 702/2007 for at tage hensyn til kemieksperternes konklusioner.
Commission Regulation (EEC) No 2568/91 of 11 July 1991 on the characteristics of olive oil and on the relevant methods of analysis [2] has been updated by Regulation (EC) No 702/2007 to take account of the conclusions of chemical experts.
Tilpasningerne af forordning (EØF) nr. 2568/91 omfattede navnlig en bestemmelse af det procentvise indhold af 2-glycerylmonopalmitat, der er mere præcis for påvisningen af forestrede olier, og nedsættelse af grænseværdien for stigmastadien i jomfruolivenolie, som gør det muligt at opnå en bedre adskillelse af jomfruolie og raffinerede olivenolier.
The adjustments introduced in Regulation (EEC) No 2568/91 consisted in particular in the determination of the percentage of 2-glyceryl monopalmitate which is more precise for the detection of esterified oils, and the decreasing of the limit value for stigmastadiene in virgin olive oils which makes it possible to achieve a better separation of virgin and refined olive oils.
Punkt 2 i de supplerende bestemmelser til kapitel 15 i den kombinerede nomenklatur om olivenolier bør derfor også tilpasses.
As a consequence, Additional note 2 to Chapter 15 of the Combined Nomenclature on olive oils should also be adjusted.
Forordning (EØF) nr. 2658/87 bør derfor ændres.
Regulation (EEC) No 2658/87 should therefore be amended accordingly.
Den i 2007 gennemførte ændring af forordning (EØF) nr. 2568/91 skal anvendes fra den 1. januar 2008.
The amendment made to Regulation (EEC) No 2568/91 in 2007 is to be applied from 1 January 2008.