natgillin/translations-raw huggingface dataset:
Annual Improvements to IFRSs 2012–2014 Cycle, issued in September 2014, amended paragraph 83 and added paragraph 177.
Dokumentom Godišnja poboljšanja MSFI-jeva: ciklus 2012. – 2014., objavljenim u rujnu 2014., izmijenjena je točka 83. te je dodana točka 177.
An entity shall apply the amendment in paragraph 176 from the beginning of the earliest comparative period presented in the first financial statements in which the entity applies the amendment.
Subjekt je dužan primjenjivati izmjenu iz točke 176. od početka najranijeg usporedivog razdoblja prikazanog u prvim financijskim izvještajima u kojima primjenjuje tu izmjenu.
Any initial adjustment arising from the application of the amendment shall be recognised in retained earnings at the beginning of that period.
Sva početna usklađivanja koja proizlaze iz primjene te izmjene priznaju se u zadržanu dobit na početku tog razdoblja.
IAS 34 Interim Financial Reporting
MRS-a 34 Financijsko izvještavanje za razdoblja tijekom godine
Paragraph 16A is amended and paragraph 56 is added.
Izmjenjuje se točka 16.A te se dodaje točka 56.
Other disclosures
Druga objavljivanja
In addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, in the notes to its interim financial statements or elsewhere in the interim financial report.
Uz objavljivanje značajnih događaja i transakcija u skladu s točkama 15. – 15.C, subjekt je dužan navesti sljedeće podatke u bilješkama uz svoje financijske izvještaje za razdoblja tijekom godine ili na nekom drugom mjestu u okviru tog financijskog izvještaja.
The following disclosures shall be given either in the interim financial statements or incorporated by cross-reference from the interim financial statements to some other statement (such as management commentary or risk report) that is available to users of the financial statements on the same terms as the interim financial statements and at the same time.
Sljedeći se podaci moraju objaviti u financijskim izvještajima za razdoblja tijekom godine ili uključiti u njih upućivanjem na drugi izvještaj, kao što je komentar rukovodstva ili izvještaj o riziku, koji je dostupan korisnicima financijskih izvještaja pod istim uvjetima kao i financijski izvještaji za razdoblja tijekom godine te u isto vrijeme.
If users of the financial statements do not have access to the information incorporated by cross-reference on the same terms and at the same time, the interim financial report is incomplete.
Ako korisnici financijskih izvještaja nemaju pristup podacima koji su upućivanjem uključeni pod istim uvjetima i u isto vrijeme, financijski izvještaj za razdoblja tijekom godine smatra se nepotpunim.
The information shall normally be reported on a financial year-to-date basis.
Ti se podaci obično objavljuju za financijsku godinu do datuma razdoblja tijekom godine.
Annual Improvements to IFRSs 2012–2014 Cycle, issued in September 2014, amended paragraph 16A.
Dokumentom Godišnja poboljšanja MSFI-jeva: ciklus 2012. – 2014., objavljenim u rujnu 2014., izmijenjena je točka 16.A.
If an entity applies the amendment for an earlier period it shall disclose that fact.
Ako subjekt započne s primjenom te izmjene za ranije razdoblje, dužan je tu činjenicu objaviti.
An entity shall apply those amendments prospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to changes in a method of disposal that occur in annual periods beginning on or after 1 January 2016.
Subjekt je te izmjene dužan primjenjivati prospektivno u skladu s MRS-om 8 Računovodstvene politike, promjene računovodstvenih procjena i pogreške na promjene u načinu otuđenja koje nastanu u godišnjim razdobljima koja započinju 1. siječnja 2016. ili nakon tog datuma.
An entity shall apply that amendment retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2016.
Subjekt je dužan tu izmjenu primjenjivati retroaktivno u skladu s MRS-om 8 Računovodstvene politike, promjene računovodstvenih procjena i pogreške za godišnja razdoblja koja započinju 1. siječnja 2016. ili nakon tog datuma.
Commission Implementing Regulation (EU) 2015/2344
Provedbena uredba Komisije (EU) 2015/2344
laying down implementing technical standards with regard to currencies with constraints on the availability of liquid assets in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council
o utvrđivanju provedbenih tehničkih standarda u pogledu valuta u kojima je raspoloživost likvidne imovine ograničena u skladu s Uredbom (EU) br. 575/2013 Europskog parlamenta i Vijeća
Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 [1], and in particular Article 419(4) thereof,
uzimajući u obzir Uredbu (EU) br. 575/2013 Europskog parlamenta i Vijeća od 26. lipnja 2013. o bonitetnim zahtjevima za kreditne institucije i investicijska društva i o izmjeni Uredbe (EU) br. 648/2012 [1], a posebno njezin članak 419. stavak 4.,
Article 412(1) of Regulation (EU) No 575/2013 sets out a liquidity coverage requirement, establishing that institutions must hold liquid assets to ensure they maintain levels of liquidity buffers which are adequate to face any possible imbalance between liquidity inflows and outflows.
Člankom 412. stavkom 1. Uredbe (EU) br. 575/2013 utvrđen je zahtjev za likvidnosnu pokrivenost, kojim je određeno da su institucije dužne držati likvidnu imovinu kako bi se osiguralo da održavaju razine zaštitnog sloja likvidnosti koje su primjerene za pokriće moguće neravnoteže između likvidnosnih priljeva i odljeva.
Commission Delegated Regulation (EU) 2015/61 [2], adopted pursuant to Article 460 of Regulation (EU) No 575/2013, specifies in detail the liquidity coverage requirement
Delegiranom uredbom Komisije (EU) 2015/61 [2], donesenom na temelju članka 460. Uredbe (EU) br. 575/2013, detaljno je utvrđen zahtjev za likvidnosnu pokrivenost.
Where the justified needs for liquid assets in the light of the liquidity coverage requirement exceed the availability of those liquid assets in a currency, one or more derogations are to apply for that currency, as set out in Article 419(2) of Regulation (EU) No 575/2013.
Ako utemeljene potrebe za likvidnom imovinom u vezi sa zahtjevom za likvidnosnu pokrivenost premašuju raspoloživost te likvidne imovine u određenoj valuti, na tu se valutu primjenjuje jedno ili više odstupanja utvrđenih u članku 419. stavku 2. Uredbe (EU) br. 575/2013.
It is therefore necessary to identify the currencies which should benefit from a derogation and the extent to which such a derogation should be available.
Stoga je potrebno odrediti na koje bi se valute odstupanje trebalo primijeniti i u kojoj mjeri.
The assessment by the European Banking Authority (EBA) of justified needs was based on the best available data that could be supplied by competent authorities on the liquid assets in a currency and the amount of liquid assets required by other investors and therefore not available to meet the needs of institutions for liquid assets.
Procjena utemeljenih potreba koju je provelo Europsko nadzorno tijelo za bankarstvo (EBA) temeljila se na najboljim raspoloživim podacima koje su nadležna tijela dostavila o likvidnoj imovini u određenoj valuti i o iznosu likvidne imovine koji zahtijevaju drugi ulagatelji i koji stoga nije raspoloživ za zadovoljavanje potreba institucija za likvidnom imovinom.
EBA has identified the Norwegian krone (NOK) as a currency with constraints on the availability of liquid assets.
EBA je odredila norvešku krunu (NOK) kao valutu u kojoj je raspoloživost likvidne imovine ograničena.
That identification was made before the entry into force of Delegated Regulation (EU) 2015/61, where EBA assessed the availability of liquid assets in accordance with the international standards adopted by the Basel Committee on Banking Supervision.
To je određivanje provedeno prije stupanja na snagu Delegirane uredbe (EU) 2015/61, a EBA je raspoloživost likvidne imovine procijenila u skladu s međunarodnim standardima koje je donio Bazelski odbor za nadzor banaka.
The assessment examined the amounts of liquid assets not required by entities which are not subject to Regulation (EU) No 575/2013 and compared this to the needs of institutions, based on their estimated weighted net cash outflows over the following 30 days, taking into account the cap on inflows, factors likely to affect the shortage of liquid assets over a three to five year period and a target of 110 % for the liquidity coverage requirement.
U okviru procjene ispitana je količina likvidne imovine koju ne potražuju subjekti koji nisu podložni Uredbi (EU) br. 575/2013 te je ona uspoređena s potrebama institucija, na temelju njihovih procijenjenih ponderiranih neto novčanih odljeva tijekom idućih 30 dana, uzimajući u obzir gornju granicu priljeva, čimbenike za koje je vjerojatno da će utjecati na manjak likvidne imovine tijekom razdoblja od tri do pet godina te cilj od 110 % u pogledu zahtjeva za likvidnosnu pokrivenost.
The EBA assessment concluded that the justified needs for liquid assets exceeded the availability of liquid assets in NOK.
U procjeni EBA-e zaključeno je da utemeljene potrebe za likvidnom imovinom premašuju dostupnu likvidnu imovinu u NOK.
Sovereign debt is one of the most liquid assets, but in the case of Norway the supply of Norwegian government debt is relatively constrained because of the favourable budgetary position.
Državni dug jedna je od najlikvidnijih imovina, no u slučaju Norveške ponuda duga norveške vlade razmjerno je ograničena zbog pogodnog proračunskog položaja.
While international institutions and multinational development banks have also issued large amounts of bonds in NOK, these issues are predominantly private placements held by overseas investors and were therefore not considered by EBA as liquid and available for institutions within the scope of Regulation (EU) No 575/2013.
Iako su međunarodne institucije i višenacionalne razvojne banke također izdale velike količine obveznica u NOK, riječ je prvenstveno o privatnim ulaganjima stranih ulagatelja, koja EBA stoga ne smatra likvidnima i raspoloživima za institucije u okviru područja primjene Uredbe (EU) br. 575/2013.
Finally, the EBA assessment was based on the international liquidity standards adopted by the Basel Committee on Banking Supervision whilst the assessement whether the justified needs for liquid assets significantly exceed the availability of liquid assets in a currency should be based upon the definitive list of liquid assets established by Delegated Regulation (EU) 2015/61.
Konačno, procjena EBA-e temeljila se na međunarodnim standardima o likvidnosti koje je donio Bazelski odbor za nadzor banaka, dok bi se procjena o tome premašuju li utemeljene potrebe za likvidnom imovinom znatno raspoloživost likvidne imovine u određenoj valuti trebala temeljiti na konačnom popisu likvidne imovine utvrđenom na temelju Delegirane uredbe (EU) 2015/61.
The latter establishes a broader range of liquid assets, in particular in relation to covered bonds.
U toj se Uredbi utvrđuje širi raspon likvidne imovine, posebno u pogledu pokrivenih obveznica.
However, this difference is insufficient to change the EBA conclusion that the justified needs for liquid assets exceeded the availability of liquid assets in NOK.
Međutim, ta je razlika nedostatna kako bi se promijenio zaključak EBA-e da utemeljene potrebe za likvidnom imovinom premašuju raspoloživost likvidne imovine u NOK.
EBA has conducted open public consultations on the draft implementing technical standard on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council.
EBA je provela otvoreno javno savjetovanje o nacrtu provedbenog tehničkog standarda na kojem se temelji ova Uredba, analizirala je moguće povezane troškove i koristi te zatražila mišljenje Interesne skupine za bankarstvo osnovane u skladu s člankom 37. Uredbe (EU) br. 1093/2010 Europskog parlamenta i Vijeća.
In accordance with the procedure set out in Article 15 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council [3], the Commission endorsed with amendments the draft implementing technical standard submitted by EBA after having sent the draft implementing technical standard back to EBA explaining the reasons for the amendments.
U skladu s postupkom utvrđenim u članku 15. Uredbe (EU) br. 1093/2010 Europskog parlamenta i Vijeća [3] Komisija je, uz izmjene, potvrdila nacrt provedbenog tehničkog standarda koji je podnijela EBA, nakon što je EBA-i vratila nacrt provedbenog tehničkog standarda s objašnjenjem razloga za izmjene.
The EBA provided a formal opinion supporting those amendments and confirming that the amount by which justified needs for liquid assets exceed availability of liquid assets in NOK as proposed in its original draft implementing technical standard should not be amended.
EBA je dostavila i službeno mišljenje kojim se potkrepljuju te izmjene i potvrđuje da iznos za koji utemeljene potrebe za likvidnom imovinom premašuju raspoloživost likvidne imovine u NOK, predložen u izvornom nacrtu provedbenog tehničkog standarda, ne bi trebalo mijenjati,
The justified needs for liquid assets in the light of the requirement in Article 412 of Regulation (EU) No 575/2013 shall be deemed to exceed the availability of those liquid assets in the currencies specified in the Annex to this Regulation by the percentage specified in that Annex.
Smatra se da utemeljene potrebe za likvidnom imovinom u vezi sa zahtjevom iz članka 412. Uredbe (EU) br. 575/2013 premašuju raspoloživost likvidne imovine u valutama navedenima u Prilogu ovoj Uredbi za postotak utvrđen u tom Prilogu.
Commission Delegated Regulation (EU) 2015/61 of 10 October 2014 to supplement Regulation (EU) No 575/2013 of the European Parliament and the Council with regard to liquidity coverage requirement for credit institutions (OJ L 11, 17.1.2015, p. 1).
Delegirana uredba Komisije (EU) 2015/61 оd 10. listopada 2014. o dopuni Uredbe (EU) br. 575/2013 Europskog parlamenta i Vijeća u pogledu zahtjeva za likvidnosnu pokrivenost kreditnih institucija (SL L 11, 17.1.2015., str. 1.).
Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).
Uredba (EU) br. 1093/2010Europskog parlamenta i Vijeća od 24. studenoga 2010. o osnivanju europskog nadzornog tijela (Europskog nadzornog tijela za bankarstvo), kojom se izmjenjuje Odluka br. 716/2009/EZ i stavlja van snage Odluka Komisije 2009/78/EZ (SL L 331, 15.12.2010., str. 12.).
List of currencies with constraints on the availability of liquid assets
Popis valuta u kojima je raspoloživost likvidne imovine ograničena
Amount by which justified needs for liquid assets exceed availability
Iznos za koji utemeljene potrebe za likvidnom imovinom premašuju raspoloživost
Norwegian Krone (NOK)
norveška kruna (NOK)
Commission Implementing Regulation (EU) 2015/2345
Provedbena uredba Komisije (EU) 2015/2345
Annex III to Commission Regulation (EC) No 1235/2008 [2] sets out the list of third countries whose systems of production and control measures for the organic production of agricultural products are recognised as equivalent to those laid down in Regulation (EC) No 834/2007.
U Prilogu III. Uredbi Komisije (EZ) br. 1235/2008 [2] utvrđen je popis trećih zemalja čiji su sustavi proizvodnje i mjere kontrole za ekološku proizvodnju poljoprivrednih proizvoda priznati kao ekvivalentni onima utvrđenima u Uredbi (EZ) br. 834/2007.
According to information provided by Costa Rica, Tunisia, the United States and the Republic of Korea, the name of the control body ‘BCS Öko-Garantie GmbH’ has been changed to ‘Kiwa BCS Öko-Garantie GmbH’.
Prema informacijama koje su dostavili Kostarika, Tunis, Sjedinjene Američke Države i Republika Koreja, naziv kontrolne ustanove „BCS Öko-Garantie GmbH” promijenjen je u „Kiwa BCS Öko-Garantie GmbH”.
According to information provided by Argentina, the internet address of the control body ‘Letis SA’ has changed.
Prema informacijama koje je dostavila Argentina, promijenjena je internetska adresa kontrolne ustanove „Letis SA”.
According to information provided by Australia, the internet address of the competent authority has changed.
Prema informacijama koje je dostavila Australija, promijenjena je internetska adresa nadležnog tijela.
Moreover the control authority ‘AQIS’ has ceased its activities and should no longer be listed in Annex III to Regulation (EC) No 1235/2008.
Nadalje, kontrolno tijelo „AQIS” prestalo je poslovati i više ne bi trebalo biti navedeno u Prilogu III. Uredbi (EZ) br. 1235/2008.
According to information provided by Canada, the control body ‘SAI Global Certification Services Limited’ has ceased its activities and should no longer be listed in Annex III to Regulation (EC) No 1235/2008.
Prema informacijama koje je dostavila Kanada, kontrolna ustanova „SAI Global Certification Services Limited” prestala je poslovati i više ne bi trebala biti navedena u Prilogu III. Uredbi (EZ) br. 1235/2008.
Moreover, a new control body ‘TransCanada Organic Certification Services (TCO Cert)’ should be listed in that Annex.
Nadalje, u tom bi Prilogu trebala biti navedena nova kontrolna ustanova „TransCanada Organic Certification Services (TCO Cert)”.
According to information provided by Costa Rica, the internet address of the control authority ‘Servicio Fitosanitario del Estado’ has changed.
Prema informacijama koje je dostavila Kostarika, promijenjena je internetska adresa kontrolnog tijela „Servicio Fitosanitario del Estado”.
According to information provided by India, the Indian competent authority has withdrawn its recognition of ‘Biocert India Pvt. Ltd, Indore’ and ‘TUV India Pvt. Ltd’, and these control bodies should no longer be listed in Annex III to Regulation (EC) No 1235/2008.
Prema informacijama koje je dostavila Indija, indijsko nadležno tijelo povuklo je svoje priznavanje ustanova „Biocert India Pvt. Ltd, Indore” i „TUV India Pvt. Ltd”, pa te kontrolne ustanove više ne bi trebale biti navedene u Prilogu III. Uredbi (EZ) br. 1235/2008.
Moreover, the Indian competent authority has recognised three control bodies which should be added to the list in that Annex: ‘Odisha State Organic Certification Agency’, ‘Gujarat Organic Products Certification Agency’ and ‘Uttar Pradesh State Organic Certification Agency’.
Nadalje, indijsko nadležno tijelo priznalo je tri kontrolne ustanove, koje bi trebalo dodati na popis u tom Prilogu: „Odisha State Organic Certification Agency”, „Gujarat Organic Products Certification Agency” i „Uttar Pradesh State Organic Certification Agency”.
According to the information provided by Japan, the name of a competent authority has changed.
Prema informacijama koje je dostavio Japan, promijenjen je naziv nadležnog tijela.
According to information provided by Tunisia, the internet address of the competent authority has changed.
Prema informacijama koje je dostavio Tunis, promijenjena je internetska adresa nadležnog tijela.
According to information provided by the United States, the name of the control body ‘Department of Plant Industry’ has changed to ‘Clemson University’, the name of the control body ‘Indiana Certified Organic LLC’ has changed to ‘Ecocert ICO, LLC’, the name of the control body ‘Marin County’ has changed to ‘Marin Organic Certified Agriculture’ and the name of the control body ‘OIA North America, LLC’ has changed to ‘Americert International (AI)’.
Prema informacijama koje su dostavile Sjedinjene Američke Države, naziv kontrolne ustanove „Department of Plant Industry” promijenjen je u „Clemson University”, naziv kontrolne ustanove „Indiana Certified Organic LLC” promijenjen je u „Ecocert ICO, LLC”, naziv kontrolne ustanove „Marin County” promijenjen je u „Marin Organic Certified Agriculture”, a naziv kontrolne ustanove „OIA North America, LLC” promijenjen je u „Americert International (AI)”.
Moreover the control body ‘Organic National & International Certifiers (ON&IC)’ has ceased its activities and should no longer be listed in Annex III to Regulation (EC) No 1235/2008.
Nadalje, kontrolna ustanova „Organic National & International Certifiers (ON&IC)” prestala je poslovati i više ne bi trebala biti navedena u Prilogu III. Uredbi (EZ) br. 1235/2008.
According to information provided by the Republic of Korea, the Korean competent authority has recognised two more control bodies which should be added to the list in Annex III to Regulation (EC) No 1235/2008: ‘Neo environmentally-friendly’ and ‘Green Environmentally-Friendly certification center’.
Prema informacijama koje je dostavila Republika Koreja, korejsko nadležno tijelo priznalo je još dvije kontrolne ustanove, koje bi trebalo dodati na popis u Prilogu III. Uredbi (EZ) br. 1235/2008: „Neo environmentally-friendly” i „Green Environmentally-Friendly certification center”.
Article 33(3) of Regulation (EC) No 834/2007 provides that for products not imported under Article 32 and not imported from a third country which is recognised in accordance with Article 33(2) of that Regulation, the Commission may recognise control bodies competent to carry out the tasks for the purpose of importing products providing equivalent guarantees.
Člankom 33. stavkom 3. Uredbe (EZ) br. 834/2007 predviđa se da za proizvode koji nisu uvezeni u skladu s člankom 32. i koji nisu uvezeni iz treće zemlje priznate u skladu s člankom 33. stavkom 2. te Uredbe Komisija može priznati kontrolne ustanove nadležne za obavljanje zadataka u cilju uvoza proizvoda s ekvivalentnim jamstvima.
Article 10(2)(b) and (3) of Regulation (EC) No 1235/2008 therefore provides that a control authority or a control body cannot be recognised for a product originating from a third country listed in the list of recognised third countries in Annex III to that Regulation and belonging to a product category for which that third country is recognised.
Stoga se člankom 10. stavkom 2. točkom (b) i člankom 10. stavkom 3. Uredbe (EZ) br. 1235/2008 predviđa da kontrolno tijelo ili kontrolna ustanova ne mogu biti priznati za proizvod podrijetlom iz treće zemlje navedene na popisu priznatih trećih zemalja iz Priloga III. toj Uredbi koji pripada kategoriji proizvoda za koju je ta treća zemlja priznata.
Since Canada and Japan are both recognised third countries in accordance with Article 33(2) of Regulation (EC) No 834/2007 and are listed for product category A in Annex III to Regulation (EC) No 1235/2008, it appears that those provisions have not been adequately respected in the past as regards the recognition of the following control bodies listed in Annex IV to Regulation (EC) No 1235/2008 for products originating in Canada and in Japan and belonging to product category A: ‘CCOF Certification Services’, ‘IMOswiss AG’, ‘International Certification Services, Inc.’, ‘Istituto Certificazione Etica e Ambientale’, ‘Japan Organic and Natural Foods Association’, ‘Kiwa BCS Öko-Garantie GmbH’, ‘Organic crop improvement association’ and ‘Quality Assurance International’.
S obzirom na to da su i Kanada i Japan priznate treće zemlje u skladu s člankom 33. stavkom 2. Uredbe (EZ) br. 834/2007 te su navedene za kategoriju proizvoda A u Prilogu III. Uredbi (EZ) br. 1235/2008, čini se da se te odredbe prije nisu primjereno poštovale u pogledu priznavanja sljedećih kontrolnih ustanova navedenih u Prilogu IV. Uredbi (EZ) br. 1235/2008 za proizvode podrijetlom iz Kanade i Japana koji su obuhvaćeni kategorijom proizvoda A:„CCOF Certification Services”, „IMOswiss AG”, „International Certification Services, Inc.”, „Istituto Certificazione Etica e Ambientale”, „Japan Organic and Natural Foods Association”, „Kiwa BCS Öko-Garantie GmbH”, „Organic crop improvement association” i „Quality Assurance International”.