natgillin/translations-raw huggingface dataset:
1).
Trgovačka društva primjenjuju izmjene iz članka 1. točke (b) od početka svoje prve financijske godine koja počinje 1. siječnja 2018. ili nakon tog datuma.
ANNEX
Trgovačka društva primjenjuju izmjene iz članka 1. točke (c) od početka svoje prve financijske godine koja počinje 1. siječnja 2017. ili nakon tog datuma.
Annual Improvements to IFRS Standards
Članak 3.
2014–2016 Cycle
Ova Uredba stupa na snagu dvadesetog dana od dana objave u Službenom listu Europske unije.
Amendments to IFRS 1
Ova je Uredba u cijelosti obvezujuća i izravno se primjenjuje u svim državama članicama.
IFRS 1 First-time Adoption of International Financial Reporting Standards
Sastavljeno u Bruxellesu 7. veljače 2018.
Paragraphs 39L and 39T are amended, paragraphs 39D, 39F and 39AA are deleted and paragraph 39AD is added.
Za Komisiju
EFFECTIVE DATE
Predsjednik
[Deleted]
SL L 243, 11.9.2002., str.
IAS 19 Employee Benefits (as amended in June 2011) amended paragraph D1 and deleted paragraphs D10 and D11.
1.
An entity shall apply those amendments when it applies IAS 19 (as amended in June 2011).
Uredba Komisije (EZ) br.
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs D16, D17 and Appendix C.
1126/2008 od 3. studenoga 2008. o usvajanju određenih međunarodnih računovodstvenih standarda u skladu s Uredbom (EZ) br.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2014.
1606/2002 Europskog parlamenta i Vijeća (SL L 320, 29.11.2008., str.
Earlier application of Investment Entities is permitted.
1.).
If an entity applies those amendments earlier it shall also apply all amendments included in Investment Entities at the same time.
PRILOG
39AA [Deleted]
Godišnja poboljšanja MSFI-jeva
39AD Annual Improvements to IFRS Standards 2014–2016 Cycle, issued in December 2016, amended paragraphs 39L and 39T and deleted paragraphs 39D, 39F, 39AA and E3–E7.
ciklus 2014.–2016.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2018.
Izmjene MSFI-ja 1
In Appendix E, paragraphs E3–E7 and related headings are deleted.
MSFI 1 Prva primjena Međunarodnih standarda financijskog izvještavanja
APPENDIX E
Izmijenjene su točke 39.L. i 39.T., izbrisane su točke 39.D., 39.F. i 39.AA. te dodana točka 39.AD.
Short-term exemptions from IFRSs
DATUM STUPANJA NA SNAGU
This appendix is an integral part of the IFRS.
[izbrisano]
E3 [Deleted]
MRS-om 19 Primanja zaposlenih (kako je izmijenjen u lipnju 2011.) izmijenjena je točka D.1. i izbrisane točke D.10. i D.11.
E4 [Deleted]
Subjekt je dužan navedene izmjene primijeniti pri primjeni MRS-a 19 (kako je izmijenjen u lipnju 2011.).
E4A [Deleted]
Dokumentom Investicijski subjekti (izmjene MSFI-ja 10, MSFI-ja 12 i MRS-a 27), objavljenim u listopadu 2012., izmijenjene su točke D.16., D.17. i Dodatak C.
E5 [Deleted]
Subjekt je te izmjene dužan primijeniti za godišnja razdoblja koja započinju 1. siječnja 2014. ili nakon tog datuma.
E6 [Deleted]
Dopuštena je ranija primjena dokumenta Investicijski subjekti.
E7 [Deleted]
Ako subjekt ranije započne s primjenom tih izmjena, dužan je istodobno primjenjivati sve izmjene uključene u dokument Investicijski subjekti.
Amendments to IFRS 12
39.AA. [izbrisano]
IFRS 12 Disclosure of Interests in Other Entities
39.AD. Dokumentom Godišnja poboljšanja MSFI-jeva – ciklus 2014.–2016. objavljenim u prosincu 2016. izmijenjene su točke 39.L. i 39.T. te su izbrisane točke 39.D., 39.F., 39.AA. i E.3.
Paragraph 5A is added.
Subjekt te izmjene primjenjuje za godišnja razdoblja koja započinju 1. siječnja 2018. ili nakon tog datuma.
SCOPE
U Dodatku E brišu se točke E.3. – E.7. i njihovi naslovi.
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.
DODATAK E
In Appendix B, paragraph B17 is amended.
Kratkoročna izuzeća od MSFI-jeva
SUMMARISED FINANCIAL INFORMATION FOR SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES (PARAGRAPHS 12 AND 21)
Ovaj je dodatak sastavni dio MSFI-ja.
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.
[izbrisano]
In Appendix C, paragraph C1D is added.
[izbrisano]
EFFECTIVE DATE AND TRANSITION
[izbrisano]
C1D Annual Improvements to IFRS Standards 2014–2016 Cycle, issued in December 2016, added paragraph 5A and amended paragraph B17.
[izbrisano]
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.
[izbrisano]
Amendments to IAS 28
[izbrisano]
IAS 28 Investments in Associates and Joint Ventures
Izmjene MSFI-ja 12
Paragraphs 18 and 36A are amended and paragraph 45E is added.
MSFI 12 Objava informacija o udjelu u drugim subjektima
Exemptions from applying the equity method
Dodaje se točka 5.A.
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.
PODRUČJE PRIMJENE
An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture.
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.
Equity method procedures
U Dodatku B izmjenjuje se točka B.17.
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.
SKRAĆENE FINANCIJSKE INFORMACIJE O OVISNIM SUBJEKTIMA, ZAJEDNIČKIM POTHVATIMA I PRIDRUŽENIM SUBJEKTIMA (TOČKE 12.
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.
I 21.)
Annual Improvements to IFRS Standards 2014–2016 Cycle, issued in December 2016, amended paragraphs 18 and 36A.
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.
An entity shall apply those amendments retrospectively in accordance with IAS 8 for annual periods beginning on or after 1 January 2018.
U Dodatku C dodaje se točka C.1.D.
Regulation (EC) No 1831/2003 provides for the authorisation of additives for use in animal nutrition and for the grounds and procedures for granting or denying such authorisation.
budući da:
Article 10 of that Regulation provides for the re-evaluation of additives authorised pursuant to Council Directive 70/524/EEC.
Uredbom (EZ) br.
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.
1831/2003 propisuje se odobravanje dodataka hrani za životinje te osnove i postupci za izdavanje ili uskraćivanje tog odobrenja.
That product was subsequently entered in the Register of feed additives as an existing product, in accordance with Article 10(1) of Regulation (EC) No 1831/2003.
Člankom 10. te uredbe predviđena je ponovna procjena dodataka odobrenih u skladu s Direktivom Vijeća 70/524/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.
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.
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.
Taj je proizvod nakon toga unesen u registar dodataka hrani za životinje kao postojeći proizvod, u skladu s člankom 10. stavkom 1.
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.
Uredbe (EZ) br.
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.
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’.
Formaldehid (EZ br.
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.
200-001-8, CAS br.
Those applications were accompanied by the particulars and documents required under Article 7(3) of Regulation (EC) No 1831/2003.
50-00-0) uvršten je na popis (uspostavljen Uredbom Komisije (EZ) br.
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’.
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.
This application was accompanied by the particulars and documents required under Article 7(3) of Regulation (EC) No 1831/2003.
Međutim, Uredbom (EU) br.
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.
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.
In addition, a formaldehyde concentration level that would be safe for reproduction for the target species could not be derived from the available studies.
1831/2003.
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.
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.
In those three opinions, the Authority further concluded that formaldehyde raised concerns for the safety of the users.
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.
Formaldehyde is a toxic substance, a strong irritant, a potent skin and respiratory sensitiser (including occupational asthma) and causes eye damage.
1831/2003.
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.
U skladu s člankom 7.
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.
Uredbe (EZ) br.
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.
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”.
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.
Oba zahtjeva uključuju uporabu u obranom mlijeku za svinje stare do šest mjeseci kao postojeći proizvod u skladu s člankom 10. stavkom 2.
In addition, the Authority recommended that consideration should be given to whether the strict protection measures, once established, would effectively protect users.
Uredbe (EZ) br.
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.
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.
Uz navedene zahtjeve priloženi su podaci i dokumenti propisani člankom 7. stavkom 3.
In the framework of Union legislation on health and safety at work, occupational exposure limits are being developed for formaldehyde.
Uredbe (EZ) br.
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.
1831/2003.
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.
K tome, u skladu s člankom 7.
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.
Uredbe (EZ) br.
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.
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”.
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.
Uz navedeni zahtjev priloženi su podaci i dokumenti propisani člankom 7. stavkom 3.
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.
Uredbe (EZ) br.
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.
1831/2003.
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.
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.
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.
K tome, iz dostupnih studija nije bilo moguće utvrditi razinu koncentracije formaldehida koja bi bila sigurna za reprodukciju ciljanih vrsta.
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.
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 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.
U ta tri mišljenja Agencija je zaključila da formaldehid izaziva zabrinutost u pogledu sigurnosti korisnika.
In particular, specific hygiene measures are provided for under that framework for the control, prevention and treatment of feed contaminated with Salmonella.
Formaldehid je jako nadražujuća toksična tvar koja izaziva preosjetljivost kože i dišnog sustava (uključujući profesionalnu astmu) i uzrokuje oštećenje očiju.
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.
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.
Therefore, the conditions for authorisation, as provided for in Article 5 of Regulation (EC) No 1831/2003, are not satisfied and accordingly, the authorisation of formaldehyde as a feed additive for use as preservative and hygiene condition enhancer should be denied.
Osim toga, Agencija je zaključila da se na temelju sadašnjih spoznaja uzročna povezanost izloženosti formaldehidu i leukemije ne može isključiti.
Since further use of formaldehyde may cause a risk to human health, the feed additive belonging to the functional group of ‘preservatives’ for use in skimmed milk for pigs up to the age of 6 months, and premixtures containing it, should be withdrawn from the market as soon as possible.
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.
For practical reasons however, a limited period should be allowed for the withdrawal from the market of the existing stocks of those products in order to enable operators to comply properly with the withdrawal obligation.
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.
As a result, a limited period should also be granted for the withdrawal from the market of skimmed milk containing the additive or the premixtures, and compound feed containing such skimmed milk, in order to take into account the use of those products in the feed chain.
K tome, Agencija je preporučila da bi trebalo razmotriti bi li se uspostavom strogih zaštitnih mjera učinkovito zaštitili korisnici.
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,
Isto tako, potvrdila je izvješće o metodi analize dodatka hrani za životinje koje je dostavio referentni laboratorij osnovan Uredbom (EZ) br.
HAS ADOPTED THIS REGULATION:
1831/2003.
Article 1
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.
Denial of authorisation
1272/2008 Europskog parlamenta i Vijeća.