natgillin/translations-raw huggingface dataset:
The consultation with technical experts in the field confirms that the revised IAS 32 Financial instruments: disclosure and presentation and IFRIC Interpretation 1 Changes in existing decommissioning, restoration and similar liabilities meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002 and in particular the requirement of being conducive to the European public good.
Posvetovanja s strokovnjaki s tega področja potrjujejo, da revidirani MRS 32 Finančni instrumenti: razkritje in predstavitev in Razlaga IFRIC 1 Spremembe v obstoječih obveznostih za razgradnjo, obnovo in podobnih obveznostih izpolnjujeta merila za sprejetje iz člena 3(2) Uredbe (ES) št. 1606/2002 in zlasti ustrezata zahtevi, da koristita splošnemu evropskemu interesu.
Regulation (EC) No 1725/2003 should therefore be amended accordingly.
Uredbo (ES) št. 1725/2003 je zato treba ustrezno spremeniti.
Annex to regulation (EC) No 1725/2003 is amended as follows:
Priloga I k Uredbi (ES) št. 1725/2003 se spremeni:
the text of International Accounting Standard (IAS) 32 Financial instruments: disclosure and presentation set out in the Annex to this Regulation, is inserted.
Doda se besedilo MRS 32 Finančni instrumenti: razkritje in predstavitev, določeno v Prilogi k tej uredbi.
the text of the Interpretation IFRIC 1 Changes in existing decommissioning, restoration and similar liabilities set out in the Annex to this Regulation, is inserted.
Doda se besedilo Razlage 1 IFRIC Spremembe v obstoječih obveznostih za razgradnjo, obnovo in podobnih obveznostih, določene v Prilogi k tej uredbi.
OJ L 243, 11.9.2002, p. 1
UL L 243, 27.9.2003, str. 1.
Regulation as last amended by Regulation (EC) No 2236/2004 (OJ L 392, 31.12.2004, p. 1).
Uredba, kakor je bila spremenjena z Uredbo (ES) št. 2236/2004 (UL L 392, 31.12.2004, str. 1).
IAS 32 Financial instruments: disclosure and presentation
MRS 32 Finančni instrumenti: razkritje in predstavitev
IFRIC 1 Changes in existing decommissioning, restoration and similar liabilities
IFRIC 1 Spremembe v obstoječih obveznostih za razgradnjo, obnovo in podobnih obveznostih
Reproduction allowed within the European Economic Area.
Reprodukcija je dovoljena v Evropskem gospodarskem prostoru.
All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing.
Vse obstoječe pravice pridržane izven EGP z izjemo pravice do reprodukcije zaradi osebne uporabe ali druge poštene uporabe.
Commission Regulation (EC) No 2238/2004
Uredba komisije (ES) št. 2238/2004
amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33
o spremembi Uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo Evropskega parlamenta in Sveta (ES) št. 1606/2002 glede IFRS 1, MRS št. 1 do 10, 12 do 17, 19 do 24, 27 do 38, 40 in 41 ter SIC št. 1 do 7, 11 do 14, 18 do 27, 30 do 33
By Commission Regulation (EC) No 1725/2003 [2], certain international standards and interpretations that were extant at 1 September 2002 were adopted.
Z Uredbo Komisije (ES) št. 1725/2003 [2] so bili sprejeti nekateri mednarodni standardi in razlage, ki so veljali na dan 1. septembra 2002.
On 18 December 2003, the International Accounting Standard Board (IASB) published 13 revised International Accounting Standards and gave notice of the withdrawal of IAS 15 Information reflecting the effects of changing prices.
Dne 18. decembra 2003 je Uprava za mednarodne računovodske standarde (IASB) objavila 13 revidiranih mednarodnih računovodskih standardov (MRS) in izdala obvestilo o umiku MRS 15 Informacije, ki odsevajo učinke spreminjanja cen.
The purpose of the revision was the further improvement of the quality and consistency of the body of existing International Accounting Standards (IASs).
Namen te revizije je bil še izboljšati kvaliteto in skladnost besedila obstoječih mednarodnih računovodskih standardov (MRS).
In general, the objectives of this improvement project were to reduce or eliminate alternatives, redundancies and conflicts within the standards, to deal with some convergence issues and to make improvements in the structure of existing IASs.
V splošnem so bili cilji tega projekta izboljšanja zmanjšati ali odstraniti podvajanja, odvečnosti in nasprotja znotraj standardov, rešiti določene konvergenčne težave in izboljšati sestavo obstoječih MRS.
Furthermore, IASB decided to incorporate existing interpretations into the improved standards in order to increase transparency and consistency and make the standards more comprehensive.
Poleg tega se je IASB odločila, da bo obstoječe razlage vključila v izboljšane standarde, da bi na ta način povečala transparentnost, skladnost in razumljivost standardov.
The consultation with technical experts in the field confirms that the revised IASs meet the technical criteria for adoption set out in Article 3 of Regulation (EC) No 1606/2002, and in particular the requirement of being conducive to the European public good.
Posvetovanje s tehničnimi strokovnjaki na zadevnem področju potrjuje, da revidirani MRS izpolnjujejo vse tehnične pogoje za njihovo sprejetje, ki so navedeni v členu 3 Uredbe (ES) št. 1606/2002, in še posebej zahtevo, da koristijo splošnemu evropskemu interesu.
The adoption of the standards of the ‘Improvement projects’ implies, by way of consequence, amendments to other international accounting standards and interpretations in order to ensure consistency between international accounting standards.
Sprejetje standardov iz „projekta izboljšanja“ posledično vključuje spremembe drugih mednarodnih računovodskih standardov in razlag za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
Those consequential amendments are affecting International Financial Reporting Standard (IFRS) No 1, International Accounting Standards (IASs) Nos 7, 12, 14, 19, 20, 22, 23, 29, 30, 34, 35, 36, 37, 38 and 41 and interpretation by the Standard Interpretation Committee (SIC) Nos 7, 12, 13, 21, 22, 25, 27 and 32.
Te posledične spremembe vplivajo na mednarodni standard za poročanje o finančnem položaju (IFRS) št. 1, mednarodne računovodske standarde (MRS) št. 7, 12, 14, 19, 20, 22, 23, 29, 30, 34, 35, 36, 37, 38, 41 in razlage Odbora za razlago standardov (SIC) št. 7, 12, 13, 21, 22, 25, 27 in 32.
By adoption of those standards the interpretations by the Standard Interpretation Committee (SIC) Nos 1, 2, 3, 6, 11, 14, 18, 19, 20, 23, 24, 30 and 33 are superseded.
S sprejetjem teh standardov so nadomeščene razlage Odbora za razlago standardov (SIC) št. 1, 2, 3, 6, 11, 14, 18, 19, 20, 23, 24, 30 in 33.
Regulation (EC) 1725/2003 should therefore be amended accordingly.
Uredbo (ES) št. 1725/2003 je zato treba ustrezno spremeniti.
Annex to Regulation (EC) No 1725/2003 is amended as follows:
Priloga k Uredbi (ES) št. 1725/2003 se spremeni:
the International Accounting Standards (IASs) Nos 1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 33 and 40 are replaced by the text set out in the Annex to this Regulation;
Mednarodni računovodski standardi (MRS) št. 1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 33 in 40 se zamenjajo z besedilom, navedenim v Prilogi k tej uredbi.
IAS 15 and SIC Nos 1, 2, 3, 6, 11, 14, 18, 19, 20, 23, 24, 30 and 33 are deleted;
MRS 15 in SIC št. 1, 2, 3, 6, 11, 14, 18, 19, 20, 23, 24, 30 in 33 se izbrišejo.
the adoption of IAS 1 implies, by way of consequence, amendments to IAS Nos 12, 19, 34, 35 and 41 in order to ensure consistency between international accounting standards;
Sprejetje MRS 1 posledično vključuje spremembe MRS št. 12, 19, 34, 35 in 41 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
the adoption of IAS 2 implies, by way of consequence, amendments to IAS 14 and IAS 34 in order to ensure consistency between international accounting standards;
Sprejetje MRS 2 posledično vključuje spremembe MRS 14 in MRS 34 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
the adoption of IAS 8 implies, by way of consequence, amendments to IFRS1, IAS Nos 7, 12, 14, 19, 20, 22, 23, 34, 35, 36, 37 and 38 and SIC Nos 12,13, 21, 22, 25, 27 and 31 in order to ensure consistency between international accounting standards;
Sprejetje MRS 8 posledično vključuje spremembe IFRS 1, MRS št. 7, 12, 14, 19, 20, 22, 23, 34, 35, 36, 37, 38 in SIC št. 12, 13, 21, 22, 25, 27 in 31 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
the adoption of IAS 10 implies, by way of consequence, amendments to IAS Nos 22, 35 and 37 in order to ensure consistency between international accounting standards;
Sprejetje MRS 10 posledično vključuje spremembe MRS št. 22, 35 in 37 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
the adoption of IAS 16 implies, by way of consequence, amendments to IFRS1, IAS Nos 14, 34, 36, 37 and 38 and SIC Nos 13, 21 and 32 in order to ensure consistency between international accounting standards;
Sprejetje MRS 16 posledično vključuje spremembe IFRS 1, MRS št. 14, 34, 36, 37, 38 in SIC št. 13, 21 in 32 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
the adoption of IAS 21 implies, by way of consequence, amendments to IFRS1, IAS Nos 7, 12, 29, 34, 38 and 41 and SIC 7 in order to ensure consistency between international accounting standards;
Sprejetje MRS 21 posledično vključuje spremembe IFRS 1, MRS št. 7, 12, 29, 34, 38, 41 in SIC 7 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
the adoption of IAS 24 implies, by way of consequence, amendments to IAS 30 in order to ensure consistency between international accounting standards;
Sprejetje MRS 24 posledično vključuje spremembe MRS 30 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
the adoption of IAS 27 implies, by way of consequence, amendments to IAS 22 and SIC 12 in order to ensure consistency between international accounting standards;
Sprejetje MRS 27 posledično vključuje spremembe MRS 22 in SIC 12 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
the adoption of IAS 31 implies, by way of consequence, amendments to SIC 13 in order to ensure consistency between international accounting standards.
Sprejetje MRS 31 posledično vključuje spremembe SIC 13 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
Regulation as amended by Regulation (EC) No 2237/2004 (OJ L 393, 31.12.2004, p. 1).
Uredba, kakor je bila spremenjena z Uredbo (ES) št. 2237/2004 (UL L 393, 31.12.2004, str. 1).
IAS No
Št. MRS
IAS 1 Presentation of Financial Statements
MRS 1 Predstavljanje računovodskih izkazov
IAS 2 Inventories
MRS 2 Zaloge
IAS 8 Accounting policies, changes in accounting estimates and errors
MRS 8 Računovodske usmeritve, spremembe v računovodskih načrtih in sanacije napak
IAS 10 Events after the balance sheet date
MRS 10 Dogodki po datumu bilance stanja
IAS 16 Property, plant and equipment
MRS 16 Nepremičnine, naprave in oprema
IAS 17 Leases
MRS 17 Najemi
IAS 21 The effects of changes in foreign exchange rates
MRS 21 Vplivi sprememb deviznih tečajev
IAS 24 Related party disclosures
MRS 24 Razkrivanje povezanih strank
IAS 27 Consolidated and separate financial statements
MRS 27 Skupinski in posamični računovodski izkazi
IAS 28 Investments in associates
MRS 28 Finančne naložbe v pridružena podjetja
IAS 31 Interests in Joint Ventures
MRS 31 Deleži v skupnih vlaganjih
IAS 33 Earnings per share
MRS 33 Čisti dobiček na delnico
IAS 40 Investment property
MRS 40 Naložbene nepremičnine
Reproduction allowed within the European Economic Area.
Ponatiskovanje dovoljeno v Evropskem gospodarskem prostoru.
All existing rights reserved outside the EEA with the exception of the right to reproduce for the purposes of personal use or other fair dealing.
Zunaj EGP vse pravice pridržane, razen pravice ponatiskovanja za osebno ali drugo pošteno uporabo.
Further information can be obtained from the IASB at www.iasb.org.uk
Dodatne informacije so na voljo pri IASB na www.iasb.org
Regulation (EC) No 2240/2004 of the European Parliament and of the Council
Uredba (ES) št. 2240/2004 Evropskega parlamenta in Sveta
amending Council Regulation (EC) No 975/1999 laying down the requirements for the implementation of development cooperation operations which contribute to the general objective of developing and consolidating democracy and the rule of law and to that of respecting human rights and fundamental freedoms
o spremembah Uredbe Sveta (ES) št. 975/1999 o določitvi zahtev za izvajanje ukrepov na področju razvojnega sodelovanja, ki prispevajo k doseganju splošnega cilja razvijati in krepiti demokracijo in pravno državo ter spoštovati človekove pravice in temeljne svoboščine
Having regard to the Treaty establishing the European Community, and in particular Article 179(1) thereof,
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti in zlasti člena 179(1) Pogodbe,
Acting in accordance with the procedure laid down in Article 251 of the Treaty [1],
v skladu s postopkom, določenim v členu 251 Pogodbe [1],
Community action to promote human rights and democratic principles as set out in the Communication of 8 May 2001 from the Commission to the Council and the European Parliament on ‘The European Union's Role in Promoting Human Rights and Democratisation in Third Countries’ is to continue beyond 2004.
Ukrepi Skupnosti za spodbujanje človekovih pravic in demokratičnih načel iz Sporočila Komisije Evropskemu parlamentu in Svetu z dne 8. maja 2001 o vlogi Evropske unije pri spodbujanju človekovih pravic in demokratizacije v tretjih državah se nadaljujejo po letu 2004.
Regulation (EC) No 975/1999 [2] has proved to be an adequate legal instrument for the implementation of the Community's technical and financial support for human rights and democratisation activities in developing and other third countries in pursuit of the overall objectives in this field.
Uredba (ES) št. 975/1999 [2] se je izkazala za ustrezen pravni instrument pri izvajanju tehnične in finančne podpore Skupnosti v zvezi z dejavnostmi na področju človekovih pravic in demokratizacije v državah v razvoju in drugih tretjih državah pri uresničevanju splošnih ciljev.
The period of validity of that Regulation, however, expires on 31 December 2004.
Vendar veljavnost te uredbe poteče 31. decembra 2004.
It is, therefore, necessary to extend that period.
Zato je treba njeno veljavnost podaljšati.
On the basis of the ratio of the financial framework included in Regulation (EC) No 975/1999 and the indicative human rights and democratisation appropriations until 2006, this Regulation lays down, for the extended duration of the programme, a financial framework constituting the prime reference, within the meaning of point 33 of the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure [3], for the budgetary authority during the annual budgetary procedure.
Na podlagi finančnega okvira iz Uredbe (ES) št. 975/1999 in okvirnih odobrenih sredstev za človekove pravice in demokratizacijo do leta 2006 določa ta uredba za podaljšano obdobje trajanja programa finančni okvir, ki za organe, pristojne za proračun, v letnem proračunskem postopku predstavlja prednostni referenčni okvir v smislu točke 33 Medinstitucionalnega sporazuma z dne 6. maja 1999 med Evropskim parlamentom, Svetom in Komisijo o proračunski disciplini in izboljšanju proračunskega postopka [3].
The provisions of Regulation (EC) No 975/1999 on procedures for the implementation of aid should be aligned with the legal requirements of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities [4] in the implementation of EU Election Observation Missions.
Določbe Uredbe (ES) št. 975/1999 o postopkih v zvezi z izvajanjem pomoči bi morale biti za izvajanje misij EU za opazovanje volitev usklajene s pravnimi zahtevami Uredbe Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti [4].
The protection of the Community's financial interests and the fight against fraud and irregularities form an integral part of Regulation (EC) No 975/1999.
Zaščita finančnih interesov Skupnosti ter boj proti goljufijam in nepravilnostim sta sestavni del Uredbe (ES) št. 975/1999.
In particular, agreements and contracts concluded pursuant to that Regulation should authorise the Commission to carry out the measures provided for in Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities [5].
Zlasti bi morali sporazumi in pogodbe, sklenjeni v skladu s to uredbo, Komisiji omogočiti izvajanje ukrepov iz Uredbe Sveta (Euratom, ES) št. 2185/96 z dne 11. novembra 1996 o pregledih in inšpekcijah na kraju samem, ki jih opravlja Komisija za zaščito finančnih interesov Evropskih skupnosti pred goljufijami in drugimi nepravilnostmi [5].
The measures necessary for the implementation of Regulation (EC) No 975/1999 should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission [6].
Ukrepe, potrebne za izvajanje Uredbe (ES) št. 975/1999, je treba sprejeti v skladu s Sklepom Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil [6].
Regulation (EC) No 975/1999 should, therefore, be amended accordingly,
Uredbo (ES) št. 975/1999 je zato treba ustrezno spremeniti –
Regulation (EC) No 975/1999 is hereby amended as follows:
Uredba (ES) št. 975/1999 se spremeni, kakor sledi:
the following point shall be added to Article 2(2):
V členu 2(2) se doda naslednja točka:
supporting efforts to foster the establishment of groupings of democratic countries within United Nations bodies, specialised agencies and regional organisations.’;
podpora prizadevanjem za spodbujanje vzpostavljanja skupin demokratičnih držav v organih Združenih narodov, specializiranih agencijah in regionalnih organizacijah.“.
the following sentence shall be added at the end of Article 4(1):
Na koncu člena 4(1) se doda naslednji stavek:
‘In the case of EU Election Observation Missions and “amicus curiae” proceedings, natural persons shall be eligible for financing under this Regulation.’;
„V primeru misij EU za opazovanje volitev in postopkov ’amicus curiae’ so fizične osebe upravičene do financiranja po tej uredbi.“.
the first sentence of Article 5 shall be replaced by the following:
Prvi stavek člena 5 se nadomesti z naslednjim:
‘To be eligible for Community aid, the partners referred to in the first sentence of Article 4(1) must have their main headquarters in a third country eligible for Community aid under this Regulation or in a Member State of the Community.’;
„Da bi bili upravičeni do pomoči Skupnosti, morajo imeti partnerji iz prvega stavka člena 4(1) svoj glavni sedež v tretji državi, ki je upravičena do pomoči Skupnosti po tej uredbi, ali v državi članici Skupnosti.“.
Article 7(3) shall be replaced by the following:
Člen 7(3) se nadomesti z naslednjim:
Community financing under this Regulation shall take the form of grants or contracts.
Finančna pomoč Skupnosti se v skladu s to uredbo dodeli v obliki nepovratnih sredstev ali pogodb.
Within the framework of operations under Article 2, members of EU Election Observation Missions paid from the human rights and democratisation appropriations shall be recruited in accordance with the procedures laid down by the Commission.’;
V okviru ukrepov iz člena 2 se člani misij EU za opazovanje volitev, ki so plačani iz odobrenih proračunskih sredstev za človekove pravice in demokratizacijo, zaposlijo v skladu s postopki, ki jih določi Komisija.“.
the first subparagraph of Article 10 shall be replaced by the following:
Prvi odstavek člena 10 se nadomesti z naslednjim:
‘The financial framework for the implementation of this Regulation for the period from 1 January 2005 to 31 December 2006 is hereby set at EUR 134 million.’;
„Finančni okvir za izvedbo te uredbe za obdobje od 1. januarja 2005 do 31. decembra 2006 je 134 milijonov EUR.“.
Articles 11 and 12 shall be replaced by the following:
Člena 11 in 12 se nadomestita z naslednjim:
The Commission shall adopt the framework for the programming and identification of Community activities.
Komisija sprejme okvir za načrtovanje in določanje dejavnosti Skupnosti.
The framework shall consist, in particular, of
Okvir zajema zlasti:
multiannual indicative programmes and annual updates of these programmes;
večletne kazalne programe in letna posodabljanja teh programov,
annual work programmes.
letne programe dela.
In particular situations, specific measures not covered by an annual work programme may be approved.
V posebnih okoliščinah se lahko odobrijo posebni ukrepi, ki niso zajeti v letnem programu dela.
The Commission shall produce an annual report setting out programming for the coming year by region and by sector, and shall report back on the implementation to the European Parliament.
Komisija pripravi letno poročilo, ki določa načrtovanje programov za naslednje leto po regiji in sektorju, in o izvajanju poroča Evropskemu parlamentu.
The Commission shall be responsible for managing and adapting, in conformity with this Regulation and according to the requirements of flexibility, the annual work programmes that were defined in the overall framework of the multiannual setting.
Komisija je odgovorna za upravljanje letnih programov dela, določenih v splošnem okviru večletnih kazalnih programov, ter za njihovo prilagoditev v skladu s to uredbo in ob upoštevanju potreb, ki jih narekuje fleksibilnost.
The decisions made shall reflect the priorities and main concerns of the European Union for the consolidation of democracy, the rule of law and respect for human rights, and shall be determined by the unique nature of the programmes.
Odločitve odražajo prednostne naloge in glavne skrbi Evropske unije glede krepitve demokracije, pravne države in spoštovanja človekovih pravic ter se opredelijo na podlagi enkratnega značaja programov.
The Commission shall keep the European Parliament fully informed of the proceedings.
Komisija zagotovi, da je Evropski parlament v celoti obveščen o teh postopkih.
The Commission shall implement Community operations under this Regulation in accordance with the budgetary and other procedures in force, in particular those laid down in Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities.
Komisija izvaja ukrepe Skupnosti po tej uredbi v skladu s proračunskimi postopki in drugimi veljavnimi postopki, zlasti tistimi iz Uredbe Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti.
The instruments referred to in Article 11(1) shall be adopted in accordance with the procedure referred to in Article 13(2).
Instrumenti iz člena 11(1) se sprejmejo v skladu s postopkom iz člena 13(2).
In cases where amendments to annual work programmes referred to in Article 11(1)(b) do not exceed 20 % of the global amount allocated to them or do not substantially change the nature of the projects or programmes contained therein, such amendments shall be adopted by the Commission.
Če spremembe letnih programov dela iz člena 11(1)(b) ne presegajo 20 % skupnega zneska, ki jim je dodeljen, ali bistveno ne spreminjajo v njih vsebovanih projektov ali programov, Komisija takšne spremembe sprejme.
It shall inform the committee referred to in Article 13(1).
Komisija o tem obvesti Odbor iz člena 13(1).