natgillin/translations-raw huggingface dataset:
Local Costs : expenditure for goods and services in the buyer's country that are necessary either for executing the exporter's contract or for completing the project of which the exporter's contract forms a part.
Založni račun i ugovorni sporazumi ne smiju biti uvjetni i/ili opozivi i/ili ograničeni u smislu trajanja.
These exclude commission payable to the exporter's agent in the buying country.
Dodatni čimbenici koje je potrebno uzeti u obzir:
Market Benchmark Transaction : transaction involving ultimate obligors/guarantors in Category 0 countries, High Income OECD countries and High Income Euro Area countries.
Metoda se primjenjuje na temelju razmatranja gore navedenih značajki za svaki slučaj zasebno i, između ostalog, vezano uz:
Minimum Actuarial Premium : is the annualised average default rate (derived from cumulative default rates published by the main Accredited CRAs) for a given rating and total term (WAL of the whole transaction) adjusted by an assumed loss given default and a costs loading factor as per agreed conventions by the Participants.
zemlju, dužnika (tj. javno ili privatno tijelo), sektor, ranjivost povezanu s uključenom robom i uslugama, uključujući njihovu dostupnost za vrijeme cijelog trajanja kredita, klijente;
Name Specific Bond or CDS : a Name Specific Bond or CDS is limited to those market benchmark instruments that belong to the exact identical obligor/guarantor as in the transaction being supported.
pravne strukture, odnosno je li mehanizam dovoljno imun na utjecaj dužnika ili njegove zemlje
Pure Cover : official support provided by or on behalf of a government by way of export credit guarantee or insurance only, i.e. which does not benefit from official financing support.
mjeru u kojoj metoda ostaje podložna državnom uplitanju, obnavljanju ili povlačenju
Related Entity : Related Entity references are benchmark instruments of a related borrower rather than the exact identical borrower in the supported transaction.
je li račun dovoljno zaštićen od rizika povezanih s projektom
In the case where the obligor has no quoted bonds or CDSs, and there exists within the obligor's organisational structure a parent, subsidiary or sister company with Name Specific Bonds or CDSs outstanding in the market, then with regard to Article 24(c), those Name Specific Bonds or CDSs may be used as if they had been issued by the obligor itself if:
iznos koji se prilijeva na račun i mehanizam za nastavak odgovarajuće opskrbe
The parent, subsidiary, or sister company has the same issuer CRA rating as the obligor/guarantor; or
situaciju povezanu s Pariškim klubom (npr. moguće izuzeće)
All of the following criteria are met:
mogući učinak rizika zemlje osim transfernog rizika
The Participant's internal rating of the obligor/guarantor corresponds with the CRA rating of the related entity.
zaštitu od rizika zemlje u kojoj se račun nalazi
The obligor/guarantor is the main operating company of the parent/holding, being a key and integral part of the group's business.
ugovore sa strankama, uključujući njihovu prirodu i trajanje i
The CRA rating is based on the core business of the group.
ukupan iznos očekivanih stranih prihoda u odnosu na ukupan iznos kredita.
The obligor/guarantor provides a significant part of the group's earnings by providing either some of the group's core products/services to core clients or it owns and operates a major portion of the parent's assets.
Učinak na MPR
The sale of the obligor/guarantor from the group is very hard to conceive, and the disposal would significantly alter the overall shape of the group.
Korištenjem ove metode smanjivanja rizika zemlje, primjenjivo razvrstavanje rizika zemlje može se poboljšati za jednu kategoriju, osim u slučaju transakcija u kategoriji rizika zemlje 1.
A default of the obligor/guarantor would constitute a huge reputational risk to the group, damage its franchise and could threaten its viability.
Financiranje u lokalnoj valuti
A high level of management and operational integration exists where capital and funding is typically provided by the parent company or a finance subsidiary via intercompany loans and where parent support is unquestioned.
Ugovor i financiranje koje se dogovara u konvertibilnim i dostupnim lokalnim valutama, s iznimkom čvrstih valuta, pri čemu se financiranje izvršava na lokalnoj razini kako bi se isključio ili smanjio transferni rizik.
Repayment Term : the period beginning at the starting point of credit, as defined in this Annex, and ending on the contractual date of the final repayment of principal.
Prva dva kreditna rizika zemlje u načelu ne utječu na primarnu obvezu duga u lokalnoj valuti.
Starting Point of Credit : (1) Parts or components (intermediate goods) including related services: in the case of parts or components, the starting point of credit is not later than the actual date of acceptance of the goods or the weighted mean date of acceptance of the goods (including services, if applicable) by the buyer or, for services, the date of the submission of the invoices to the client or acceptance of services by the client.
Plaćanje dugovanja i potraživanja agencije za izvozne kredite ili plaćanje izravnom davatelju kredita u cijelosti se izražava/izvršava u lokalnoj valuti.
Quasi-capital goods, including related services — machinery or equipment, generally of relatively low unit value, intended to be used in an industrial process or for productive or commercial use: in the case of quasi-capital goods, the starting point of credit is not later than the actual date of acceptance of the goods or the weighted mean date of acceptance of the goods by the buyer or, if the exporter has responsibilities for commissioning, then the latest starting point is at commissioning, or for services, the date of the submission of the invoices to the client or acceptance of the service by the client.
Agencija za izvozne kredite obično nije izložena transfernom riziku.
In the case of a contract for the supply of services where the supplier has responsibility for commissioning, the latest starting point is commissioning.
U uobičajenom se tijeku događaja ne zahtijeva konverzija pologa u lokalnoj valuti u čvrstu valutu.
Capital goods and project services — machinery or equipment of high value intended to be used in an industrial process or for productive or commercial use:
Otplata kredita koju korisnik kredita izvršava u svojoj valuti i u svojoj zemlji valjano je ispunjenje kreditne obveze.
In the case of a contract for the sale of capital goods consisting of individual items usable in themselves, the latest starting point is the actual date when the buyer takes physical possession of the goods, or the weighted mean date when the buyer takes physical possession of the goods.
Ako je prihod korisnika kredita u lokalnoj valuti, korisnik kredita zaštićen je od nepovoljnih kretanja deviznog tečaja.
In the case of a contract for the sale of capital equipment for complete plant or factories where the supplier has no responsibility for commissioning, the latest starting point is the date at which the buyer is to take physical possession of the entire equipment (excluding spare parts) supplied under the contract.
Propisi o transferu u zemlji korisnika kredita ne bi trebali utjecati na njegove obveze otplaćivanja koje ostaju u lokalnoj valuti.
If the exporter has responsibility for commissioning, the latest starting point is at commissioning.
Metoda se primjenjuje na selektivnoj osnovi u odnosu na konvertibilne i prenosive valute zemalja sa zdravim gospodarstvom.
Complete plants or factories — complete productive units of high value requiring the use of capital goods:
Primjenom ove metode smanjivanja rizika udio kreditnog rizika zemlje u MPR-u može se smanjiti za najviše 20 % (odnosno vrijednost faktora lokalne valute (LCF) ne prelazi 0,2).
In the case of a contract for the sale of capital equipment for complete plant or factories where the supplier has no responsibility for commissioning, the latest starting point of credit is the date when the buyer takes physical possession of the entire equipment (excluding spare parts) supplied under the contract.
U sljedećoj tablici navode se definicije povećanja kreditne sposobnosti kupca koja se mogu primjenjivati kao i njihov maksimalni učinak na primjenjive MPR-ove korištenjem CEF-a u formuli izračuna MPR-a.
In case of construction contracts where the contractor has no responsibility for commissioning, the latest starting point is the date when construction has been completed.
Povećanje kreditne sposobnosti
In the case of any contract where the supplier or contractor has a contractual responsibility for commissioning, the latest starting point is the date when he has completed installation or construction and preliminary tests to ensure it is ready for operation.
Definicije
This applies whether or not it is handed over to the buyer at that time in accordance with the terms of the contract and irrespective of any continuing commitment which the supplier or contractor may have, e.g. for guaranteeing its effective functioning or training local personnel.
Najveći CEF (kategorija rizika zemlje 1 – 7)
Where the contract involves the separate execution of individual parts of a project, the date of the latest starting point is the date of the starting point for each separate part, or the mean date of those starting points, or, where the supplier has a contract, not for the whole project but for an essential part of it, the starting point may be that appropriate to the project as a whole.
Najveći CEF (tržišna vrijednost)
For services, the latest starting point of credit is the date of the submission of the invoices to the client or the acceptance of service by the client.
Ako korisnik kredita ima ugovore s velikim kupcima, bilo stranim ili lokalnim, pravno izvršiv prijenos ugovora u slučaju neispunjavanja dužničkih obveza daje pravo izvršavanja ugovora korisnika kredita i/ili donošenja odluka u okviru glavnih ugovora umjesto korisnika kredita.
Tied Aid : aid which is in effect (in law or in fact) tied to the procurement of goods and/or services from the donor country and/or a restricted number of countries; it includes loans, grants or associated financing packages with a concessionality level greater than zero percent.
Izravan ugovor s trećom stranom u transakciji (tijelo lokalne uprave u okviru transakcije u području rudarstva ili energetike) davateljima kredita omogućuje da u slučaju izvlaštenja ili drugog oblika kršenja ugovornih obveza povezanih s transakcijom od vlade zatraže pravna rješenja.
This definition applies whether the “tying” is by formal agreement or by any form of informal understanding between the recipient and the donor country, or whether a package includes components from the forms set out in Article 34 of the Arrangement that are not freely and fully available to finance procurement from the recipient country, substantially all other developing countries and from the Participants, or if it involves practices that the DAC or the Participants consider equivalent to such tying.
Postojeće društvo koje posluje na teškom tržištu ili u teškom sektoru može imati potraživanja povezana s prodajom proizvodnje prema društvu ili društvima iz stabilnijeg okruženja.
Untied Aid : aid which includes loans or grants whose proceeds are fully and freely available to finance procurement from any country.
Potraživanja su obično u čvrstoj valuti, ali ne moraju biti predmet posebnog ugovornog odnosa.
This is calculated as the sum of time (in years) between the starting point of credit and each principal repayment weighted by the portion of principal repaid at each repayment date.
Nije primjenjivo
This is calculated as the sum of time (in years) between the starting point of credit and each principal repayment weighted by the portion of principal repaid at each repayment date.
NAPOMENA: Povećanje kreditne sposobnosti s pomoću osiguranja na temelju imovine primjenjuje se na rizik kupca ako je osiguranje na temelju imovine izvršeno unutar države u kojoj je transakcija provedena.
All communications shall be made between the designated contact points in each country by means of instant communication, e.g.
Svrha i vrijednost osiguranja na temelju dugotrajne imovine sastoji se u tome što ECA-i omogućuje veći utjecaj na korištenje imovine za nadoknadu gubitaka u slučaju neispunjavanja obveza.
Annex IV, Article 10 1.
Time se omogućuje veća kontrola nad uporabom gotovine i servisiranje duga prije diskrecijske potrošnje.
For services, the latest starting point of credit is the date of the submission of the invoices to the client or acceptance of service by the client.
Gotovinsko osiguranje znatno umanjuje rizik od neispunjavanja obveza povezan s osiguranim obrocima.
“Biomass” shall mean the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste.
Načela DAC-a za ocjenu projekata)?
This commitment fee shall be charged in addition to the minimum premium charged.
ispunjeni su svi sljedeći kriteriji:
The Participants encourage non-Participants that are developing a manufacturing capacity for civil aircraft to apply the disciplines of this Sector Understanding.
i. sudioničin unutarnji rejting dužnika/jamca odgovara rejtingu agencije za utvrđivanje kreditnog rejtinga povezanog subjekta
amending Annex IIIb to Council Regulation (EC) No 1236/2005 concerning trade in certain goods which could be used for capital punishment, torture or other cruel, inhuman or degrading treatment or punishment
o izmjeni Priloga III.b Uredbi Vijeća (EZ) br.
THE EUROPEAN COMMISSION,
1236/2005 o trgovini određenom robom koja bi se mogla koristiti za izvršenje smrtne kazne, mučenje ili drugo okrutno, nečovječno ili ponižavajuće postupanje ili kažnjavanje
Having regard to Council Regulation (EC) No 1236/2005 of 27 June 2005 concerning trade in certain goods which could be used for capital punishment, torture or other cruel, inhuman or degrading treatment or punishment, and in particular Article 12 thereof,
uzimajući u obzir Ugovor o funkcioniranju Europske unije,
Whereas:
uzimajući u obzir Uredbu Vijeća (EZ) br.
Pursuant to Articles 7b and 7e of Regulation (EC) No 1236/2005 an authorisation is required for any export of certain goods that could be used for the purpose of capital punishment and for brokering services or technical assistance related to those goods, which are listed in Annex IIIa to that Regulation.
1236/2005 od 27. lipnja 2005. o trgovini određenom robom koja bi se mogla koristiti za izvršenje smrtne kazne, mučenje ili drugo okrutno, neljudsko ili ponižavajuće postupanje ili kažnjavanje, a posebno njezin članak 12.,
A Union General Export Authorisation, which is set out in Annex IIIb to that Regulation, applies to exports to countries that have abolished capital punishment for all crimes and confirmed that abolition through an international commitment, if the conditions and requirements for using that authorisation are met.
budući da:
Its Part 2 lists the relevant countries.
Na temelju članaka 7.b i 7.e Uredbe (EZ) br.
As regards countries that are not members of the Council of Europe, that list comprises the countries which have not only abolished capital punishment for all crimes but also ratified the Second Optional Protocol to the International Covenant on Civil and Political Rights without making a reservation.
1236/2005 potrebna je dozvola za izvoz određene robe koja bi se mogla koristiti za izvršenje smrtne kazne i za pružanje brokerskih usluga ili tehničku pomoć u vezi s tom robom, navedenom u Prilogu III.a toj uredbi.
Following their ratifications of that Protocol without making a reservation, the Dominican Republic, Sao Tome and Principe and Togo meet the conditions for inclusion in that list.
Opća izvozna dozvola Unije, utvrđena u Prilogu III.b toj uredbi, primjenjuje se na izvoz u zemlje koje su ukinule smrtnu kaznu za sva kaznena djela te to ukidanje potvrdile preuzimanjem međunarodne obveze, uz uvjet da su ispunjeni uvjeti i zahtjevi za tu dozvolu.
Regulation (EC) No 1236/2005 should therefore be amended accordingly.
U dijelu 2. tog priloga naveden je popis predmetnih zemalja.
In order to avoid undue burdens for exporters and competent authorities, the former should be able to rely on the amended Union General Export Authorisation as soon as possible.
Kad je riječ o zemljama koje nisu članice Vijeća Europe, na tom su popisu zemlje koje ne samo da su ukinule smrtnu kaznu za sva kaznena djela nego su i ratificirale Drugi fakultativni protokol uz Međunarodni pakt o građanskim i političkim pravima bez izjavljivanja rezerve.
This Regulation should, therefore, enter into force immediately,
Nakon ratifikacije navedenog Protokola bez izjavljivanja rezerve Dominikanska Republika, Sveti Toma i Prinsipe te Togo ispunjavaju uvjete za uvrštenje na taj popis.
HAS ADOPTED THIS REGULATION:
Uredbu (EZ) br.
Article 1
1236/2005 stoga bi trebalo na odgovarajući način izmijeniti.
In Annex IIIb to Regulation (EC) No 1236/2005, the list in Part 2 — Destinations is amended as follows:
Kako bi se izbjeglo nepotrebno opterećenje za izvoznike i nadležna tijela, izvoznici bi se trebali moći osloniti na izmijenjenu opću izvoznu dozvolu Unije što je prije moguće.
after Djibouti, the entry ‘Dominican Republic’ is inserted,
Ova bi Uredba stoga trebala odmah stupiti na snagu,
after San Marino, the entry ‘Sao Tome and Principe’ is inserted,
DONIJELA JE OVU UREDBU:
after Timor-Leste, the entry ‘Togo’ is inserted.
Članak 1.
Article 2
U Prilogu III.b Uredbi (EZ) br.
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
1236/2005 popis u dijelu 2. – Odredišta mijenja se kako slijedi:
This Regulation shall be binding in its entirety and directly applicable in all Member States.
nakon Crne Gore umeće se „Dominikanska Republika”;
Done at Brussels, 18 October 2017.
nakon Srbije umeće se „Sveti Toma i Prinsipe”;
For the Commission
nakon Švicarske (uključujući Büsingen i Campione d’Italia) umeće se „Togo”.
OJ L 200, 30.7.2005, p.
Ova Uredba stupa na snagu sljedećeg dana od dana objave u Službenom listu Europske unije.
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 28 and International Financial Reporting Standards 1 and 12
o izmjeni Uredbe (EZ) br.
(Text with EEA relevance)
1126/2008 o usvajanju određenih međunarodnih računovodstvenih standarda u skladu s Uredbom (EZ) br.
THE EUROPEAN COMMISSION,
1606/2002 Europskog parlamenta i Vijeća u pogledu Međunarodnog računovodstvenog standarda 28 i Međunarodnih standarda financijskog izvještavanja 1 i 12
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, and in particular Article 3(1) thereof,
(Tekst značajan za EGP)
By Commission Regulation (EC) No 1126/2008 certain international standards and interpretations that were in existence at 15 October 2008 were adopted.
uzimajući u obzir Uredbu (EZ) br.
On 8 December 2016, the International Accounting Standards Board (IASB) published Annual Improvements to International Financial Reporting Standards 2014-2016 Cycle (the annual improvements), in the framework of its regular improvement process which aims at streamlining and clarifying the standards.
1606/2002 Europskog parlamenta i Vijeća od 19. srpnja 2002. o primjeni međunarodnih računovodstvenih standarda, a posebno njezin članak 3. stavak 1.,
The objective of the annual improvements is to address non-urgent, but necessary, issues discussed by the IASB during the project cycle on areas of inconsistency in International Financial Reporting Standards or where clarification of wording is required.
budući da:
Following the consultations with the European Financial Reporting Advisory Group, the Commission concludes that the amendments to International Accounting Standard (IAS) 28 and International Financial Reporting Standard (IFRS) 1 and IFRS 12 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Uredbom Komisije (EZ) br.
Regulation (EC) No 1126/2008 should therefore be amended accordingly.
1126/2008 doneseni su određeni međunarodni standardi i tumačenja koji su postojali 15. listopada 2008.
The IASB set the effective date of the amendments to IFRS 12 as from 1 January 2017.
Odbor za međunarodne računovodstvene standarde (IASB) objavio je 8. prosinca 2016.
Therefore, the provisions of this Regulation should apply retroactively to ensure legal certainty for the issuers concerned and consistency with other accounting standards laid down in Regulation (EC) No 1126/2008.
Godišnja poboljšanja međunarodnih standarda financijskog izvještavanja, ciklus 2014. – 2016.
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
(godišnja poboljšanja), u okviru svojeg redovitog postupka poboljšanja čiji je cilj pojednostavniti i pojasniti standarde.
HAS ADOPTED THIS REGULATION:
Cilj je godišnjih poboljšanja riješiti pitanja koja nisu hitna, ali su nužna, a o kojima je IASB raspravljao tijekom projektnog ciklusa u pogledu neusklađenosti međunarodnih standarda financijskog izvještavanja ili pojašnjavanja formulacija gdje je to potrebno.
Article 1
Nakon savjetovanja s Europskom savjetodavnom skupinom za financijsko izvještavanje Komisija je zaključila da izmjene Međunarodnog računovodstvenog standarda (MRS) 28 i Međunarodnih standarda financijskog izvještavanja (MSFI) 1 i MSFI 12 zadovoljavaju kriterije za donošenje iz članka 3. stavka 2.
The Annex to Regulation (EC) No 1126/2008 is amended as follows:
Uredbe (EZ) br.
IAS 28 Investments in Associates and Joint Ventures is amended as set out in the Annex to this Regulation;
1606/2002.
IFRS 1 First-time Adoption of International Financial Reporting Standards is amended as set out in the Annex to this Regulation;
Uredbu (EZ) br.
IFRS 12 Disclosure of Interests in Other Entities is amended as set out in the Annex to this Regulation.
1126/2008 trebalo bi stoga na odgovarajući način izmijeniti.
Article 2
IASB je odredio da izmjene MSFI-ja 12 stupaju na snagu 1. siječnja 2017.
Each company shall apply the amendments referred to in point (a) of Article 1, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2018.
Stoga bi se radi pravne sigurnosti za dotične izdavatelje i dosljednosti s drugim računovodstvenim standardima iz Uredbe (EZ) br.
Each company shall apply the amendments referred to in point (b) of Article 1 as from the commencement date of its first financial year starting on or after 1 January 2018.
1126/2008 odredbe ove Uredbe trebale primjenjivati retroaktivno.
Each company shall apply the amendments referred to in point (c) of Article 1, as from the commencement date of its first financial year starting on or after 1 January 2017.
Mjere predviđene ovom Uredbom u skladu su s mišljenjem Računovodstvenog regulatornog odbora,
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Prilog Uredbi (EZ) br.
Done at Brussels, 7 February 2018.
1126/2008 mijenja se kako slijedi:
For the Commission
MRS 28 Udjeli u pridruženim subjektima i zajedničkim pothvatima mijenja se kako je utvrđeno u Prilogu ovoj Uredbi;
The President
MSFI 1 Prva primjena međunarodnih standarda financijskog izvještavanja mijenja se kako je utvrđeno u Prilogu ovoj Uredbi;
OJ L 243, 11.9.2002, p.
MSFI 12 Objava informacija o udjelu u drugim subjektima mijenja se kako je utvrđeno u Prilogu ovoj Uredbi.
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p.
Trgovačka društva primjenjuju izmjene iz članka 1. točke (a) najkasnije od početka svoje prve financijske godine koja počinje 1. siječnja 2018. ili nakon tog datuma.