natgillin/translations-raw huggingface dataset:
Except as described in paragraph B17, the requirements in this IFRS apply to an entity's interests listed in paragraph 5 that are classified (or included in a disposal group that is classified) as held for sale or discontinued operations in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
Osim kako je opisano u točki B.17., zahtjevi u ovom MSFI-ju primjenjuju se na udjele subjekta navedene u točki 5. koji su klasificirani kao namijenjeni prodaji (ili uključeni u skupinu za otuđenje koja je klasificirana kao namijenjena prodaji) ili kao poslovanje koje se neće nastaviti u skladu s MSFI-jem 5 Dugotrajna imovina namijenjena prodaji i prestanak poslovanja.
In Appendix B, paragraph B17 is amended.
U Dodatku B izmjenjuje se točka B.17.
SUMMARISED FINANCIAL INFORMATION FOR SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES (PARAGRAPHS 12 AND 21)
SKRAĆENE FINANCIJSKE INFORMACIJE O OVISNIM SUBJEKTIMA, ZAJEDNIČKIM POTHVATIMA I PRIDRUŽENIM SUBJEKTIMA (TOČKE 12. I 21.)
B17 When an entity's interest in a subsidiary, a joint venture or an associate (or a portion of its interest in a joint venture or an associate) is classified (or included in a disposal group that is classified) as held for sale in accordance with IFRS 5, the entity is not required to disclose summarised financial information for that subsidiary, joint venture or associate in accordance with paragraphs B10–B16.
Kad je subjektov udio u ovisnom subjektu, zajedničkom pothvatu ili pridruženom subjektu (ili dio njegova udjela u zajedničkom pothvatu ili pridruženom subjektu) u skladu s MSFI-jem 5 klasificiran kao namijenjen prodaji (ili je uključen u skupinu za otuđenje koja je klasificirana kao namijenjena prodaji), subjekt nije dužan objaviti skraćene financijske informacije o tom ovisnom subjektu, zajedničkom pothvatu ili pridruženom subjektu u skladu s točkama B.10.
In Appendix C, paragraph C1D is added.
U Dodatku C dodaje se točka C.1.D.
C1D Annual Improvements to IFRS Standards 2014–2016 Cycle, issued in December 2016, added paragraph 5A and amended paragraph B17.
Dokumentom Godišnja poboljšanja MSFI-jeva – ciklus 2014. – 2016. objavljenim u prosincu 2016. dodana je točka 5.A te je izmijenjena točka B.17.
An entity shall apply those amendments retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2017.
Subjekt te izmjene primjenjuje retroaktivno u skladu s MRS-om 8 Računovodstvene politike, promjene računovodstvenih procjena i pogreške za godišnja razdoblja koja započinju 1. siječnja 2017. ili nakon tog datuma.
Amendments to IAS 28
Izmjene MRS-a 28
Paragraphs 18 and 36A are amended and paragraph 45E is added.
Izmjenjuju se točke 18. i 36.A. te se dodaje točka 45.E.
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, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that investments at fair value through profit or loss in accordance with IFRS 9.
Kad udio u pridruženom subjektu ili zajedničkom pothvatu drži subjekt koji je organizacija poduzetničkog kapitala ili uzajamni fond, investicijski uzajamni fond na udjele i sličan subjekt, uključujući fondove osiguranja povezane s ulaganjem, ili se on neizravno drži putem takvih subjekata, subjekt može odlučiti ta ulaganja mjeriti po fer vrijednosti kroz račun dobiti ili gubitka u skladu s MSFI-jem 9.
An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture.
Subjekt tu odluku donosi zasebno za svaki pridruženi subjekt ili zajednički pothvat pri početnom priznavanju pridruženog subjekta ili zajedničkog pothvata.
Notwithstanding the requirement in paragraph 36, if an entity that is not itself an investment entity has an interest in an associate or joint venture that is an investment entity, the entity may, when applying the equity method, elect to retain the fair value measurement applied by that investment entity associate or joint venture to the investment entity associate's or joint venture's interests in subsidiaries.
Neovisno o zahtjevu iz točke 36., ako subjekt koji nije investicijski subjekt ima udio u pridruženom subjektu ili zajedničkom pothvatu koji je investicijski subjekt, subjekt može odlučiti, pri primjeni metode udjela, zadržati mjerenje fer vrijednosti koje taj pridruženi subjekt ili zajednički pothvat koji je investicijski subjekt primjenjuje na udio pridruženog subjekta ili zajedničkog pothvata u ovisnim subjektima.
This election is made separately for each investment entity associate or joint venture, at the later of the date on which (a) the investment entity associate or joint venture is initially recognised; (b) the associate or joint venture becomes an investment entity; and (c) the investment entity associate or joint venture first becomes a parent.
Odluka se donosi zasebno za svaki pridruženi subjekt ili zajednički pothvat koji je investicijski subjekt, na kasniji datum od sljedećih datuma: (a) datum na koji je pridruženi subjekt ili zajednički pothvat koji je investicijski subjekt početno priznat; (b) datum na koji pridruženi subjekt ili zajednički pothvat postaje investicijski subjekt i (c) datum na koji pridruženi subjekt ili zajednički pothvat koji je investicijski subjekt prvi put postaje matični subjekt.
Annual Improvements to IFRS Standards 2014–2016 Cycle, issued in December 2016, amended paragraphs 18 and 36A.
Dokumentom Godišnja poboljšanja MSFI-jeva – ciklus 2014. – 2016. objavljenim u prosincu 2016. izmijenjene su točke 18. i 36.A.
An entity shall apply those amendments retrospectively in accordance with IAS 8 for annual periods beginning on or after 1 January 2018.
Subjekt te izmjene primjenjuje retroaktivno u skladu s MRS-om 8 za godišnja razdoblja koja započinju 1. siječnja 2018. ili nakon tog datuma.
Commission Implementing Regulation (EU) 2018/183
Provedbena uredba Komisije (EU) 2018/183
concerning the denial of authorisation of formaldehyde as a feed additive belonging to the functional groups of preservatives and hygiene condition enhancers
o uskraćivanju odobrenja za formaldehid kao dodatka hrani za životinje koji pripada funkcionalnim skupinama „konzervansi” i „tvari za poboljšanje higijenskog stanja”
Formaldehyde was authorised for an unlimited period in accordance with Directive 70/524/EEC as a feed additive belonging to the group of preservatives for pigs up to 6 months of age for use in skimmed milk by Commission Directive 83/466/EEC.
U skladu s Direktivom 70/524/EEZ formaldehid je odobren na neograničeno razdoblje kao dodatak hrani koji pripada skupini „konzervansi” za svinje stare do šest mjeseci za uporabu u obranom mlijeku, u skladu s Direktivom Komisije 83/466/EEZ.
Formaldehyde (EC No 200-001-8, CAS No 50-00-0) was included in the list, established by Commission Regulation (EC) No 1451/2007, of active substances to be assessed with a view to their possible inclusion in Annex I, IA or IB to Directive 98/8/EC of the European Parliament and of the Council.
Formaldehid (EZ br. 200-001-8, CAS br. 50-00-0) uvršten je na popis (uspostavljen Uredbom Komisije (EZ) br. 1451/2007) aktivnih tvari koje je potrebno ocijeniti u cilju njihova mogućeg uvrštenja u Prilog I., I.A ili I.B Direktivi 98/8/EZ Europskog parlamenta i Vijeća.
However, Regulation (EU) No 528/2012 of the European Parliament and of the Council, replacing Directive 98/8/EC, does not cover products used for the preservation of feed by controlling harmful organisms, in particular for reducing the contamination of feed with Salmonella, considering that such products fall within the scope of Regulation (EC) No 1831/2003.
Međutim, Uredbom (EU) br. 528/2012 Europskog parlamenta i Vijeća, kojom se zamjenjuje Direktiva 98/8/EZ, nisu obuhvaćeni proizvodi za sprečavanje djelovanja štetnih organizama koji se upotrebljavaju za konzerviranje hrane za životinje, a posebno za smanjenje kontaminacije hrane za životinje salmonelom, jer su ti proizvodi obuhvaćeni područjem primjene Uredbe (EZ) br. 1831/2003.
Since 1 July 2015, in accordance with Commission Decision 2013/204/EU, biocidal products for use as feed preservatives and containing formaldehyde are not to be placed on the market.
Od 1. srpnja 2015. u skladu s Odlukom Komisije 2013/204/EU biocidni proizvodi koji se upotrebljavaju kao konzervansi za hranu za životinje i koji sadržavaju formaldehid ne smiju se stavljati na tržište.
That date was set with the aim to provide the time necessary to allow the transition from the biocidal products regulatory regime to the feed additives regime under Regulation (EC) No 1831/2003.
Taj je datum utvrđen kako bi se osiguralo vrijeme potrebno za prijelaz s regulatornog sustava biocidnih proizvoda na sustav dodataka hrani za životinje u skladu s Uredbom (EZ) br. 1831/2003.
In accordance with Article 7 of Regulation (EC) No 1831/2003, two applications were submitted for the authorisation of a preparation of formaldehyde as a feed additive for all animal species, requesting the additive to be classified in the additive category ‘technological additives’ and in the functional group ‘preservatives’.
U skladu s člankom 7. Uredbe (EZ) br. 1831/2003 podnesena su dva zahtjeva za odobrenje pripravaka formaldehida kao dodatka hrani za sve životinjske vrste, u kojima se traži da se taj dodatak hrani uvrsti u kategoriju dodataka „tehnološki dodaci” i funkcionalnu skupinu „konzervansi”.
Both applications include the use in skimmed milk for pigs up to the age of 6 months, as an existing product, in accordance with Article 10(2) of Regulation (EC) No 1831/2003.
Oba zahtjeva uključuju uporabu u obranom mlijeku za svinje stare do šest mjeseci kao postojeći proizvod u skladu s člankom 10. stavkom 2. Uredbe (EZ) br. 1831/2003.
In addition, in accordance with Article 7 of Regulation (EC) No 1831/2003, an application was submitted for the authorisation of a preparation of formaldehyde as a feed additive for pigs and poultry, requesting the additive to be classified in the additive category ‘technological additives’ and in the functional group ‘hygiene condition enhancers’.
K tome, u skladu s člankom 7. Uredbe (EZ) br. 1831/2003 podnesen je zahtjev za odobrenje pripravaka formaldehida kao dodatka hrani za svinje i perad, u kojemu se traži da se taj dodatak uvrsti u kategoriju dodataka „tehnološki dodaci” i funkcionalnu skupinu „tvari za poboljšanje higijenskog stanja”.
The European Food Safety Authority (‘the Authority’) concluded in its two opinions of 28 January 2014 and in its opinion of 1 July 2014 that, as regards the target species, the preparation of formaldehyde would be safe at specific concentration levels for chickens for fattening, laying hens, Japanese quail and piglets (weaned) but that no safe level for all animal species and categories, including all poultry and pigs, could be determined.
Europska agencija za sigurnost hrane („Agencija”) zaključila je u svoja dva mišljenja od 28. siječnja 2014. i u mišljenju od 1. srpnja 2014. da bi u pogledu ciljanih vrsta pripravak formaldehida u određenoj razini koncentracije bio siguran za piliće za tov, kokoši nesilice, japanske prepelice i prasad (odbijenu), međutim da za sve životinjske vrste i kategorije, uključujući svu perad i svinje, nije moguće utvrditi sigurnu razinu.
In addition, a formaldehyde concentration level that would be safe for reproduction for the target species could not be derived from the available studies.
K tome, iz dostupnih studija nije bilo moguće utvrditi razinu koncentracije formaldehida koja bi bila sigurna za reprodukciju ciljanih vrsta.
The Authority also concluded that the preparation of formaldehyde had the potential to be effective as preservative and, as hygiene condition enhancer, in reducing microbial growth in feed contaminated with Salmonella.
Agencija je zaključila i da bi pripravak formaldehida mogao biti učinkovit kao konzervans i kao tvar za poboljšanje higijenskog stanja koja smanjuje razvoj mikroba u hrani za životinje zaraženoj salmonelom.
In those three opinions, the Authority further concluded that formaldehyde raised concerns for the safety of the users.
U ta tri mišljenja Agencija je zaključila da formaldehid izaziva zabrinutost u pogledu sigurnosti korisnika.
Formaldehyde is a toxic substance, a strong irritant, a potent skin and respiratory sensitiser (including occupational asthma) and causes eye damage.
Formaldehid je jako nadražujuća toksična tvar koja izaziva preosjetljivost kože i dišnog sustava (uključujući profesionalnu astmu) i uzrokuje oštećenje očiju.
In its opinions, the Authority mentioned that, while local irritation is expected to strongly promote carcinogenesis, lower local concentrations of formaldehyde are known to produce DNA adducts and that therefore it deemed it prudent not to consider the exposure to non-irritant concentration as totally risk-free.
Agencija je u svojim mišljenjima navela da, dok se očekuje da se lokalnim nadraživanjem snažno potiče karcinogeneza, poznato je da niže lokalne koncentracije formaldehida dovode do nastanka DNK adukata i da je zato prosudila razboritim ne smatrati izloženost nenadražujućim koncentracijama u potpunosti nerizičnom.
The Authority concluded that moreover, on the basis of the present knowledge, a causal association between formaldehyde exposure and leukaemia could not be ruled out.
Osim toga, Agencija je zaključila da se na temelju sadašnjih spoznaja uzročna povezanost izloženosti formaldehidu i leukemije ne može isključiti.
The Authority concluded that, as regards the requested use in feed of the preparation of formaldehyde, no safe level of exposure of the skin, eyes or the respiratory system to formaldehyde could be identified.
Zaključila je da u pogledu zatražene uporabe pripravka formaldehida u hrani za životinje nije bilo moguće utvrditi sigurnu razinu izloženosti kože, očiju ili dišnog sustava formaldehidu.
Therefore, the Authority recommended that measures should be taken to ensure that the respiratory tract, as well as the skin and eyes, of any person handling the product are not exposed to any dust, mist or vapour generated by the use of formaldehyde.
Zato je preporučila poduzimanje mjera kojima se osigurava da dišni sustav, koža i oči svih osoba koje rukuju proizvodom nisu izloženi prašini, maglici ili pari nastaloj pri uporabi formaldehida.
In addition, the Authority recommended that consideration should be given to whether the strict protection measures, once established, would effectively protect users.
K tome, Agencija je preporučila da bi trebalo razmotriti bi li se uspostavom strogih zaštitnih mjera učinkovito zaštitili korisnici.
The Authority also verified the report on the method of analysis of the feed additive in feed submitted by the Reference Laboratory set up by Regulation (EC) No 1831/2003.
Isto tako, potvrdila je izvješće o metodi analize dodatka hrani za životinje koje je dostavio referentni laboratorij osnovan Uredbom (EZ) br. 1831/2003.
Formaldehyde is classified as carcinogenic (category 1B) by inhalation and germ cell mutagenic (category 2) under Regulation (EC) No 1272/2008 of the European Parliament and of the Council.
Formaldehid je razvrstan kao karcinogena tvar (1.B kategorija) kod udisanja i kao tvar koja ima mutageni učinak na zametne stanice (2. kategorija) u skladu s Uredbom (EZ) br. 1272/2008 Europskog parlamenta i Vijeća.
In the framework of Union legislation on health and safety at work, occupational exposure limits are being developed for formaldehyde.
U okviru zakonodavstva Unije u području zdravlja i sigurnosti na radu u tijeku je postupak utvrđivanja ograničenja profesionalne izloženosti za formaldehid.
The Scientific Committee on Occupational Exposure Limits established by Commission Decision 2014/113/EU has, in its Recommendation of 30 June 2016, pronounced itself on a limit value for formaldehyde based on a mode-of-action assessment, which was then considered by the tripartite Advisory Committee on Safety and Health at Work in accordance with the procedures for establishing occupational exposure limits.
Znanstveni odbor za ograničenja profesionalne izloženosti uspostavljen Odlukom Komisije 2014/113/EU u svojoj je Preporuci od 30. lipnja 2016. iznio svoje stajalište o graničnoj vrijednosti za formaldehid utemeljenoj na ocjeni načina djelovanja, koju je zatim u skladu s postupcima za utvrđivanje ograničenja profesionalne izloženosti razmotrio tripartitni Savjetodavni odbor za sigurnost i zdravlje na radu.
In accordance with Article 9 of Regulation (EC) No 1831/2003, the measure on the authorisation of an additive is to take into account the requirements of paragraphs 2 and 3 of Article 5 of that Regulation, as well as Community law and other legitimate factors relevant to the matter under consideration.
U skladu s člankom 9. Uredbe (EZ) br. 1831/2003 u mjeri koja se poduzima u pogledu odobrenja dodatka potrebno je uzeti u obzir zahtjeve članka 5. stavaka 2. i 3. te uredbe i pravo Zajednice i ostale zakonite čimbenike relevantne za pitanje koje se razmatra.
The risk management decision concerning the authorisation of formaldehyde as a feed additive should therefore be based on all the information available regarding the risks at stake, in particular on the one hand the risks posed by the handling of formaldehyde to users, in particular workers, and on the other hand the risks to animals or to consumers of the animal products concerned that could derive from not using formaldehyde as a feed additive.
Stoga bi se odluka o upravljanju rizikom u pogledu odobrenja formaldehida kao dodatka hrani za životinje trebala temeljiti na svim dostupnim informacijama o mogućim rizicima, konkretno s jedne strane o rizicima za korisnike koji rukuju formaldehidom, posebno radnike, a s druge strane o mogućim rizicima za životinje ili potrošače predmetnog proizvoda životinjskog podrijetla u slučaju izostanka uporabe formaldehida kao dodatka hrani za životinje.
In accordance with Union legislation on health and safety at work, and in particular with Article 4 of Directive 2004/37/EC of the European Parliament and of the Council, the employer is to reduce the use of a carcinogen or mutagen at the place of work, in particular by replacing it, in so far as is technically possible, by a substance, mixture or process which, under its conditions of use, is not dangerous or is less dangerous for workers' health or safety.
U skladu sa zakonodavstvom Unije u području zdravlja i sigurnosti na radu, a posebno s člankom 4. Direktive 2004/37/EZ Europskog parlamenta i Vijeća poslodavac bi trebao smanjiti uporabu karcinogene ili mutagene tvari na radnom mjestu, posebno tako da je, ako je to tehnički moguće, zamijeni s tvari, smjesom ili postupkom, koji pod uvjetima uporabe nisu opasni ili su manje opasni za zdravlje i sigurnost radnika.
Due to the serious risks for users posed by the handling of formaldehyde, such approach based on replacement is also appropriate for that additive, taking into account the objective of ensuring a high level of protection of human health and users' interests pursued by Regulation (EC) No 1831/2003 and the precautionary principle provided for in Regulation (EC) No 178/2002 of the European Parliament and of the Council.
Zbog ozbiljnih rizika za korisnike koji rukuju formaldehidom, taj pristup utemeljen na zamjeni primjeren je i za navedeni dodatak, uzimajući u obzir cilj osiguranja visoke razine zaštite zdravlja ljudi i interesa korisnika iz Uredbe (EZ) br. 1831/2003 i načelo predostrožnosti iz Uredbe (EZ) br. 178/2002 Europskog parlamenta i Vijeća.
As regards possible alternative products to formaldehyde as an additive belonging to the functional group of preservatives, a series of additives are currently authorised in the Union under the same functional group.
Kada je riječ o proizvodima koji su zamjena za formaldehid kao dodatak koji pripada funkcionalnoj skupini „konzervansi”, postoji niz dodataka iz iste funkcionalne skupine koji su trenutačno odobreni u Uniji.
As regards possible alternative products to formaldehyde as an additive belonging to the functional group of hygiene condition enhancers, research is currently being conducted to develop additives which would prove both safe and efficacious in reducing microbiological contamination in feed.
Kada je riječ o proizvodima koji bi mogli biti zamjena za formaldehid kao dodatak koji pripada funkcionalnoj skupini „tvari za poboljšanje higijenskog stanja”, u tijeku je istraživanje u cilju razvoja dodataka s pomoću kojih bi se na siguran i učinkovit način smanjila mikrobiološka kontaminacija hrane za životinje.
An additive has already been authorised under that functional group and is therefore considered as an alternative, although with a different mechanism of action, in order to reduce the number of bacterial pathogens, including Salmonella spp., in feed, without causing the concerns over users' safety raised by the use of formaldehyde.
U toj funkcionalnoj skupini već postoji odobreni dodatak i stoga ga se, iako je njegov mehanizam djelovanja drugačiji, smatra zamjenom za smanjenje broja bakterijskih patogena (uključujući salmonelu – Salmonella spp) u hrani za životinje, čija uporaba za razliku od formaldehida ne uzrokuje zabrinutost u pogledu sigurnosti korisnika.
Several applications for authorisation of other additives under that functional group have been submitted and are being assessed in accordance with Regulation (EC) No 1831/2003.
Dostavljeno je nekoliko zahtjeva za odobrenje drugih dodataka iz predmetne funkcionalne skupine i u tijeku je njihova procjena u skladu s Uredbom (EZ) br. 1831/2003.
In addition, other authorised feed additives may, as zootechnical additives, improve the quality of animal products through a reduction of contamination with enteropathogens such as Salmonella spp.
Osim toga, kvaliteta proizvoda životinjskog podrijetla može se poboljšati s pomoću drugih odobrenih dodataka hrani za životinje, koji kao zootehnički dodaci smanjuju kontaminaciju enteropatogenima kao što je Salmonella spp.
In addition to the possibility of using alternative products to formaldehyde for the envisaged purposes in feed, the implementation of the hygiene requirements and good practices along the feed chain, as provided for in Regulation (EC) No 183/2005 of the European Parliament and of the Council, contributes to the safety and quality of feed through a preventive approach.
Uz mogućnosti uporabe proizvoda koji su zamjena za formaldehid za previđene namjene u hrani za životinje, provedba higijenskih zahtjeva i dobre prakse uzduž lanca hrane za životinje iz Uredbe (EZ) br. 183/2005 Europskog parlamenta i Vijeća zahvaljujući preventivnom pristupu pridonosi sigurnosti i kvaliteti hrane za životinje.
In particular, specific hygiene measures are provided for under that framework for the control, prevention and treatment of feed contaminated with Salmonella.
Konkretno, u tom okviru predviđene su posebne higijenske mjere za nadzor i obradu hrane za životinje zaražene salmonelom i sprečavanje takve zaraze.
It follows from the above elements that, taking into account the adverse effects of formaldehyde on the health of users handling the substance, in conjunction with the application of the precautionary principle in the protection of workers' health and with the fact that some products and measures, which do not present the same human safety concerns, are available as alternatives to the envisaged uses of formaldehyde in feed, the advantages of formaldehyde do not compensate the health risks.
Uzimajući u obzir štetne učinke formaldehida na zdravlje korisnika koji rukuju tom tvari, zajedno s primjenom načela predostrožnosti pri zaštiti zdravlja radnika, te činjenicu da su kao zamjena za predviđene uporabe formaldehida u hrani za životinje dostupni određeni proizvodi i mjere koji ne uzrokuju zabrinutost u pogledu sigurnosti ljudi, iz prethodno navedenoga proizlazi da se prednosti upotrebe formaldehida ne mogu mjeriti s rizicima za zdravlje.