natgillin/translations-raw huggingface dataset:
Having regard to Council Regulation (EEC) No 2377/90 of 26 June 1990 laying down a Community procedure for the establishment of maximum residue limits of veterinary medicinal products in foodstuffs of animal origin [1], and in particular Articles 2 and 3 and the third paragraph of Article 4 thereof,
ob upoštevanju Uredbe Sveta (EGS) št. 2377/90 z dne 26. junija 1990 o določitvi postopka Skupnosti za določanje najvišjih mejnih vrednosti ostankov zdravil za uporabo v veterinarski medicini v živilih živalskega izvora [1] in zlasti členov 2, 3 in 4(3) Uredbe,
Having regard to the opinions of the European Medicines Agency formulated by the Committee for Medicinal Products for Veterinary Use,
ob upoštevanju mnenja Evropske agencije za zdravila, ki ga je oblikoval Odbor za zdravila za veterinarsko uporabo,
All pharmacologically active substances which are used within the Community in veterinary medicinal products intended for administration to food-producing animals should be evaluated in accordance with Regulation (EEC) No 2377/90.
Vse farmakološko aktivne snovi, ki se uporabljajo v Skupnosti v veterinarskih zdravilih, namenjenih živalim za proizvodnjo hrane, je treba oceniti v skladu z Uredbo (EGS) št. 2377/90.
The substance altrenogest was included, in accordance with Council Directive 96/22/EC of 29 April 1996 concerning the prohibition on the use in stockfarming of certain substances having a hormonal or thyrostatic action and of beta-agonists, and repealing Directives 81/602/EEC, 88/146/EEC and 88/299/EEC [2], in Annex III to Regulation (EEC) No 2377/90 for porcine species and equidae for zootechnical use only pending completion of scientific studies.
Do zaključka znanstvenih študij je bila snov altrenogest v skladu z Direktivo Sveta 96/22/ES z dne 29. aprila 1996 o prepovedi uporabe v živinoreji določenih snovi, ki imajo hormonalno ali tirostatično delovanje, in beta-agonistov ter o razveljavitvi direktiv 81/602/EGS, 88/146/EGS in 88/299/EGS [2] vključena v Prilogo III k Uredbi (EGS) št. 2377/90 za prašiče in kopitarje, samo za zootehniško uporabo.
These studies have now been completed and altrenogest should therefore be inserted in Annex I to that Regulation.
Te študije so sedaj zaključene, zato je treba altrenogest vključiti v Prilogo I k navedeni uredbi.
The substance beclomethasone dipropionate should be included in Annex II to Regulation (EEC) No 2377/90 for equidae but only for inhalation use.
Snov beklometazon dipropionat je treba vključiti v Prilogo II k Uredbi (EGS) št. 2377/90 za kopitarje, vendar le za uporabo z vdihavanjem.
The substances cloprostenol and r-cloprostenol have been included in Annex II to Regulation (EEC) No 2377/90 for bovine, porcine and equine species.
Snovi kloprostenol in R-kloprostenol sta bili vključeni v Prilogo II k Uredbi (EGS) št. 2377/90 za goveda, prašiče in kopitarje.
Those entries should be extended to cover caprine species.
Vnos je treba razširiti na koze.
The substance sorbitan sesquioleate is closely related to sorbitan trioleate, which is included in Annex II to Regulation (EEC) No 2377/90 for all food producing species.
Snov sorbitan seskioleat je tesno povezana s sorbitan trioleatom, ki je vključen v Prilogo II k Uredbi (EGS) št. 2377/90 za vse živalske vrste za proizvodnjo hrane.
Other sorbitan esters are authorised as food additives under Directive 95/2/EC of the European Parliament and Council of 20 February 1995 on food additives other than colours and sweeteners [3] and are therefore included in Annex II to Regulation (EEC) No 2377/90 for all food producing species.
Drugi sorbitan estri so v skladu z Direktivo Evropskega parlamenta in Sveta 95/2/ES z dne 20. februarja 1995 o aditivih za živila razen barvil in sladil [3] dovoljeni kot aditivi za živila in zato vključeni v Prilogo II k Uredbi (EGS) št. 2377/90 za vse živalske vrste za proizvodnjo hrane. Zadevni sorbitan estri so sorbitan monostearat (E491), sorbitan tristearat (E492), sorbitan monolaurat (E493), sorbitan monooleat (E494) in sorbitan monopalmitat (E495).
The sorbitan esters concerned are sorbitan monostearate (E491), sorbitan tristearate (E492), sorbitan monolaurate (E493), sorbitan monooleate (E494) and sorbitan monopalmitate (E495). sorbitan sesquioleate should therefore also be included in that Annex II for all food producing species.
Sorbitan seskioleat je zato treba vključiti v navedeno Prilogo II za vse živalske vrste za proizvodnjo hrane.
The substance toltrazuril is included in Annex I to Regulation (EEC) No 2377/90 for chickens, turkeys, and porcine species.
Snov toltrazuril je vključena v Prilogo I k Uredbi (EGS) št. 2377/90 za piščance, purane in prašiče.
In order to allow for the completion of scientific studies for the extension to cover bovine species, toltrazuril should be included in Annex III to that Regulation, but not for animals from which milk is produced for human consumption.
Da bi lahko zaključili znanstvene študije za razširitev na goveda, je treba toltrazuril vključiti v Prilogo III k navedeni uredbi, vendar ne za živali, katerih mleko se proizvaja za prehrano ljudi.
Regulation (EEC) No 2377/90 should be amended accordingly.
Uredbo (EGS) št. 2377/90 je treba ustrezno spremeniti.
An adequate period should be allowed before the applicability of this Regulation in order to enable Member States to make any adjustment which may be necessary in the light of this Regulation to the marketing authorisations granted in accordance with Directive 2001/82/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to veterinary medicinal products [4].
Dovoliti je treba ustrezen rok pred začetkom uporabe te uredbe, da bi države članice lahko izvedle kakršne koli prilagoditve dovoljenj za promet, potrebne ob upoštevanju te uredbe, ki so bila odobrena v skladu z Direktivo Evropskega parlamenta in Sveta 2001/82/ES z dne 6. novembra 2001 o zakoniku Skupnosti o zdravilih za uporabo v veterinarski medicini [4].
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Veterinary Medicinal Products,
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Stalnega odbora za veterinarska zdravila –
Annexes I, II and III to Regulation (EEC) No 2377/90 are amended in accordance with the Annex to this Regulation.
Priloge I, II in III k Direktivi (EGS) št. 2377/90 se spremenijo skladno s Prilogo k tej direktivi.
It shall apply from 22 February 2005.
Uporablja se od 22. februarja 2005.
Regulation as last amended by Commission Regulation (EC) No 1875/2004 (OJ L 326, 29.10.2004, p. 19).
Uredba, kakor je bila nazadnje spremenjena z Uredbo Komisije (ES) št. 1875/2004 (UL L 326, 29.10.2004, str. 19).
OJ L 125, 23.5.1996, p. 3.
UL L 125, 23.5.1996, str. 3.
Directive as last amended by Directive 2003/74/EC of the European Parliament and of the Council (OJ L 262, 14.10.2003, p. 17).
Direktiva, kakor je bila nazadnje spremenjena z Direktivo Evropskega parlamenta in Sveta 2003/74/ES (UL L 262, 14.10.2003, str. 17).
OJ L 61, 18.3.1995, p. 1.
UL L 61, 18.3.1995, str. 1.
OJ L 311, 28.11.2001, p. 1.
UL L 311, 28.11.2001, str 1.
The following substance(s) is(are) inserted in Annex I to Regulation (EEC) No 2377/90
Naslednja(-e) snov(-i) se vnese(-jo) v Prilogo I.
Agents acting on the reproductive system
Učinkovine, ki delujejo na razmnoževalni sistem
Progestagens
Progestageni
Pharmacologically active substance(s)
Farmakološko aktivna/e substanca/e
Skin and fat
Sveža koža + maščoba
Liver’
Jetra“
The following substance(s) is(are) inserted in Annex II to Regulation (EEC) No 2377/90
Naslednja(-e) snov(-i) se vnese(-jo) v Prilogo II.
‘Beclomethasone dipropionate
„Beklometazon dipropionat
Equidae [2]
Kopitarji [2]
R-cloprostenol
R-kloprostenol
Sorbitan sesquioleate
Sorbitan seskvioleat
All food producing species’
Vse živalske vrste za proizvodnjo hrane“
The following substance(s) is(are) inserted in Annex III to Regulation (EEC) No 2377/90
Naslednja(-e) snov(-i) se vnese(-jo) v Prilogo III (Seznam farmakološko aktivnih snovi, ki se uporabljajo v zdravilih za uporabo v veterinarski medicini in za katere so določene začasne mejne vrednosti ostankov).
Agents acting against protozoa
Sredstva, ki delujejo proti protozojem
Triazinetrione derivatives
Triazin trion derivati
Muscle
Mišičevje
Kidney’
Ledvica“
Only for zootechnical use and in accordance with the provisions of Directive 96/22/EC.
Samo za zootehniško uporabo in v skladu z določbami Direktive 96/22/ES.
For inhalation use only.
Samo za uporabo pri vdihavanju.
Provisional MRLs expire on 1 July 2006.
Začasne mejne vrednosti ostankov prenehajo veljati 1.7.2006.
Commission Regulation (EC) No 2233/2004
Uredba Komisije (ES) št. 2233/2004
amending, for the second time, Regulation (EC) No 1763/2004 imposing certain restrictive measures in support of effective implementation of the mandate of the International Criminal Tribunal for the former Yugoslavia (ICTY)
o drugi spremembi Uredbe (ES) št. 1763/2004 o uvedbi določenih omejevalnih ukrepov v podporo učinkovitemu izvajanju mandata Mednarodnega kazenskega sodišča za nekdanjo Jugoslavijo (MKSJ)
The Commission is empowered to amend that Annex, taking into account Council Decisions implementing Common Position 2004/694/CFSP on further measures in support of the effective implementation of the mandate of ICTY [2].
Komisija je pooblaščena, da spremeni zadevno prilogo ob upoštevanju Sklepa Sveta o izvajanju Skupnega stališča 2004/694/SZVP o nadaljnjih ukrepih v podporo učinkovitemu izvajanju mandata MKSJ [2].
Annex I to Regulation (EC) No 1763/2004 is hereby amended in accordance with the Annex to this Regulation.
Priloga I k Uredbi (ES) št. 1763/2004 se spremeni v skladu s Prilogo k tej uredbi.
Regulation as last amended by Regulation (EC) No 1965/2004 (OJ L 339, 16.11.2004, p. 4).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 1965/2004 (UL L 339, 16.11.2004, str. 4).
See page 108 of this Official Journal.
Glej str. 108 tega Uradnega lista.
The following persons shall be removed from Annex I to Regulation (EC) No 1763/2004:
Naslednje osebe se črta iz Priloge I k Uredbi (ES) št. 1763/2004:
Date of birth: 4.2.1942.
Datum rojstva: 4. 2.
Place of birth: Murgas, Municipality of Ub, Serbia and Montenegro.
Kraj rojstva: Murgaš, občina Ub, Srbija in Črna gora.
Council Decision 2004/900/CFSP [3] implements that Common Position.
Sklep Sveta 2004/900/SZVP [3] izvaja navedeno skupno stališče.
Date of birth: 13.10.1967. Place of birth: Kratine, Municipality of Vitez, Bosnia and Herzegovina.
Datum rojstva: 13. 10. 1967. Kraj rojstva: Kratine, občina Vitez, Bosna in Hercegovina.
Commission Regulation (EC) No 2234/2004
Uredba Komisije (ES) št. 2234/2004
The world price for unginned cotton as referred to in Article 4 of Regulation (EC) No 1051/2001 is hereby determined as equalling 16,508 EUR/100 kg.
Cena neprečiščenega bombaža na svetovnem trgu, določena v členu 4 Uredbe (ES) št. 1051/2001, se določi v višini 16,508 EUR/100 kg.
Commission Regulation (EC) No 2235/2004
Uredba Komisije (ES) št. 2235/2004
Rates of refunds applicable from 24 December 2004 to certain products from the sugar sector exported in the form of goods not covered by Annex I to the Treaty
Stopnje nadomestil, ki se od 24. decembra 2004 uporabljajo za nekatere proizvode iz sektorja sladkorja, izvožene kot blago, ki ni zajeto v Prilogi I k Pogodbi
Commission Regulation (EC) No 2236/2004
Uredba Komisije (ES) št. 2236/2004
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 International Financial Reporting Standards (IFRSs) Nos 1, 3 to 5, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and the interpretations by the Standard Interpretation Committee (SIC) Nos 9, 22, 28 and 32
o spremembi Uredbe (ES) št. 1725/2003 o sprejemu določenih računovodskih standardov v skladu z Uredbo Evropskega parlamenta in Sveta (ES) št. 1606/2002 glede Mednarodnih standardov računovodskega poročanja (MSRP) št. 1, 3 do 5 in Mednarodnih računovodskih standardov (MRS) št. 1, 10, 12, 14, 16 do 19, 22, 27, 28, 31 do 4, in razlag Odbora za razlago standardov (ORS) št. 9, 22, 28 in 32
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 določeni mednarodni standardi in razlage, ki so bili v veljavi 1. septembra 2002.
On 31 March 2004, the International Accounting Standard Board (IASB) published among others three new standards, International Financial Reporting Standards (IFRSs) Nos 3 to 5, and two revised standards, IASs Nos 36 and 38, containing consequential changes.
Dne 31. marca 2004 je Uprava za mednarodne računovodske standarde med drugim objavila tri nove standarde, Mednarodne standarde računovodskega poročanja (MSRP) št. 3 do 5 ter dva revidirana standarda MRS št. 36 in 38, ki vsebujeta naknadne spremembe.
Those new standards further complete the ‘stable platform’, that is the set of standards which listed Community companies will have to apply in their consolidated accounts from 1 January 2005 onwards.
Ti novi standardi zaključujejo „trdno platformo“, to je niz standardov, katere morajo našteta podjetja Skupnosti uporabiti v svojih konsolidiranih računovodskih izkazih od 1. januarja 2005 naprej.
The general objective is to improve the quality of International Accounting Standards (IASs) as well as to increase convergence of accounting standards around the world.
Splošni cilj je izboljšati kvaliteto MRS in povečati konvergenco računovodskih standardov po svetu.
The consultation with technical experts in the field confirms that the new IFRSs and 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.
Posvetovanja s strokovnjaki s tega področja potrjujejo, da novi MSRP in revidirani MRS zadostujejo tehničnim merilom za sprejetje iz člena 3 Uredbe (ES) št. 1606/2002 in zlasti zahtevi, da koristijo splošnemu evropskemu interesu.
The adoption of IAS 36 implies, by way of consequence, amendments to IAS 16, which was adopted by Regulation (EC) No 1725/2003, in order to ensure consistency between the accounting standards concerned.
Sprejetje MRS 36 posledično vključuje spremembe k MRS 16, ki je bil sprejet z Uredbo (ES) št. 1725/2003, da se zagotovi skladnost med zadevnimi računovodskimi standardi.
The adoption of IFRS 3, 4 and 5 implies, by way of consequence, amendments to other international accounting standards and interpretations in order to ensure consistency between international accounting standards.
Sprejetje MSRP 3, 4 in 5 posledično vključuje spremembe k drugim mednarodnim računovodskim standardom in razlagam, da se zagotovi skladnost med mednarodnimi računovodskimi standardi.
Those consequential amendments are affecting International Financial Reporting Standard (IFRS) No 1, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 27, 28, 31 to 34, 36 to 41 and interpretation issued by the Standard Interpretation Committee (SIC) No 32.
Navedene posledične spremembe zadevajo Mednarodne standarde računovodskega poročanja (MSRP) št. 1, Mednarodne računovodske standarde (MRS) št. 1, 10, 12, 14, 16 do 19, 27, 28, 31 do 34, 36 do 41, in razlago št. 32, ki jo je izdal Odbor za razlago standardov (ORS).
In addition, the adoption of IFRS 3 makes redundant the International Accounting Standard (IAS) 22 and the interpretations issued by the Standard Interpretation Committee (SIC) Nos 9, 22 and 28; they should accordingly be replaced.
Poleg tega sprejetje MSRP 3 naredi odvečna Mednarodni računovodski standard (MRS) 22 in razlago, ki jo je izdal Odbor za razlago standardov (ORS), št. 9, 22 in 28; zato se skladno s tem zamenjata.
Furthermore, adoption of IFRS 5 should lead to a replacement of IAS 35.
Poleg tega bi se moral zaradi sprejetja MSRP 5 zamenjati MRS 35.
Regulation (EC) No 1725/2003 should therefore be amended accordingly.
Uredbo (ES) št. 1725/2003 bi bilo treba zato ustrezno spremeniti.
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Računovodskega regulativnega odbora –
The Annex to Regulation (EC) No 1725/2003 is amended as follows:
Priloga k Uredbi (ES) št. 1725/2003 se spremeni na naslednji način:
The International Accounting Standard (IAS) 22 and the interpretations by the Standard Interpretation Committee (SIC) Nos 9, 22 and 28 are replaced by International Financial Reporting Standard (IFRS) 3 [Business combinations] as set out in the Annex to this Regulation;
Mednarodni računovodski standard (MRS) 22 in razlage Odbora za razlago standardov (ORS) št. 9, 22 in 28 se nadomestijo z Mednarodnim standardom računovodskega poročanja (MSRP) 3 [Poslovne kombinacije], kot to določa Priloga k tej uredbi.
The (IFRS) Nos 4 [Insurance contracts] is inserted as set out in the Annex to this Regulation;
MSRP št. 4 [Zavarovalne pogodbe] se vstavi, kot določa Priloga k tej uredbi.
IAS 35 is replaced by IFRS 5 [Non-current assets held for sale and discontinued operations] as set out in the Annex to this Regulation;
MRS 35 se nadomesti z MSRP 5 [Dolgoročna sredstva za prodajo in ustavljene dejavnosti], kot določa Priloga k tej uredbi.
IASs Nos 36 and 38 are replaced by IASs Nos 36 and 38 as set out in the Annex to this Regulation;
MRS št. 36 in 38 se nadomestita z MRS št. 36 in 38, kot določa Priloga k tej uredbi.
The adoption of IFRS 3 implies, by way of consequence, amendments to IFRS 1, to IASs 12, 14, 16, 19, 27, 28, 31, 32, 33, 34, 37, 39 and to SIC 32 in order to ensure consistency between accounting standards;
Sprejetje MSRP 3 posledično vključuje spremembe k MSRP 1, k MRS 12, 14, 16, 19, 27, 28, 31, 32, 33, 34, 37, 39 in k ORS 32, da se zagotovi skladnost med računovodskimi standardi.
The adoption of IFRS 4 implies, by way of consequence, amendments to IFRS 1 and to IASs 18, 19, 32, 37, 39, 40 in order to ensure consistency between international accounting standards;
Sprejetje MSRP 4 posledično vključuje spremembe k MSRP 1 in k MRS 18, 19, 32, 37, 39, 40, da se zagotovi skladnost med mednarodnimi računovodskimi standardi.
The adoption of IFRS 5 implies, by way of consequence, amendments to IFRS 1, IFRS 3 and to IASs 1, 10, 16, 17, 27, 28, 31, 36, 37, 38, 40, 41 in order to ensure consistency between international accounting standards;
Sprejetje MSRP 5 posledično vključuje spremembe k MSRP 1, MSRP 3 in k MRS 1, 10, 16, 17, 27, 28, 31, 36, 37, 38, 40, 41, da se zagotovi skladnost med mednarodnimi računovodskimi standardi.
It shall apply from 1 January 2005 at the latest.
Uporablja se najpozneje od 1. januarja 2005.
Regulation as last amended by Regulation (EC) No 2086/2004 (OJ L 363, 9.12.2004, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 2086/2004 (UL L 363, 9.12.2004, str. 1).
INTERNATIONAL FINANCIAL REPORTING STANDARDS
MEDNARODNI STANDARDI RAČUNOVODSKEGA POROČANJA
IFRS 3 Business combinations
MSRP 3 Poslovne kombinacije
IFRS 4 Insurance contracts
MSRP 4 Zavarovalne pogodbe
IFRS 5 Non-current assets held for sale and discontinued operations
MSRP 5 Dolgoročna sredstva za prodajo in ustavljene dejavnosti
IAS 36 Impairment of assets
MRS 36 Oslabitev sredstev
IAS 38 Intangible assets
MRS 38 Neopredmetena sredstva
Reproduction allowed within the European Economic. Area.
Ponatiskovanje je 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, z izjemo pravice ponatiskovanja za osebno ali drugo pošteno uporabo.
Further information can be obtained from the IASB at www.iasb.org.uk
Nadaljnje informacije je mogoče dobiti pri IASB na www.iasb.org.
Commission Regulation (EC) No 2237/2004
Uredba Komisije (ES) št. 2237/2004
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 IAS No 32 and IFRIC 1
o spremembi Uredbe (ES) št. 1725/2003 o sprejemu določenih mednarodnih računovodskih standardov v skladu z Uredbo Evropskega parlamenta in Sveta (ES) št. 1606/2002 glede MRS št. 32 in IFRIC 1
By Commission Regulation (EC) No 1725/2003 [2] certain international standards and interpretations that were extant at 1 September were adopted.
Z Uredbo Komisije (ES) št. 1725/2003 [2] so bili sprejeti določeni mednarodni standardi in razlage, ki so bili v veljavi 1. septembra 2002.
On 17 December 2003 the International Accounting Standard Board (IASB) published revised International Accounting Standard (IAS) 32 Financial instruments: disclosure and presentation as part of the IASB’s initiative to improve 15 standards in time for them to be used by companies adopting IAS for the first time in 2005.
Dne 17. decembra 2003 je Uprava za mednarodne računovodske standarde (IASB) objavila revidirani Mednarodni računovodski standard (MRS) 32 Finančni instrumenti: razkritje in predstavitev kot del pobude IASB za pravočasno izboljšanje petnajstih standardov, da bi jih podjetja, ki sprejemajo MRS, prvič uporabila leta 2005.
In revising IAS 32, the IASB did not reconsider the fundamental approaches contained in it.
Pri revidiranju MRS 32 IASB ni ponovno preučil osnovnega pristopa, ki ga ta zajema.
IAS 32 establishes basic principles for the classification of instruments as liabilities or equity.
MRS 32 uvaja osnovna načela za klasifikacijo instrumentov kot obveznosti ali lastni kapital.
In determining whether the instruments should be classified as liabilities or equity, the entity must consider all of the terms and conditions of the respective contract.
Pri določanju, ali se instrumenti določijo kot obveznosti ali lastni kapital, mora pravni subjekt upoštevati vse pogoje ustrezne pogodbe.
Following bilateral discussions with representatives of the cooperative world and due to a request by the Commission, the IASB invited its International Financial Reporting Interpretation Committee (IFRIC), to develop an interpretation to facilitate the application of the revised IAS 32.
Po dvostranskih pogovorih s predstavniki po svetu in zaradi zahteve Komisije je IASB povabil Odbor za razlago računovodskega poročanja (IFRIC), da razvije razlago za olajšanje uporabe revidiranega MRS 32.
A final interpretation, IFRIC 2 Members’ shares in cooperative entities and similar instrument was published in final form on 25 November 2004.
Končna razlaga IFRIC 2 (Delnice članov v zadrugah in podobni instrumenti) je bila v končni obliki objavljena 25. novembra 2004.
The effective date of application of this interpretation is the same as that for IAS 32.
Dan začetka veljavnosti uporabe te razlage je enak datumu za MRS 32.
IFRIC 2 will be considered for endorsement by the European Commission as soon as possible in 2005.
IFRIC 2 bo Evropska komisija overila v letu 2005, takoj ko bo mogoče.
On 27 May 2004, the IASB released IFRIC Interpretation 1 Changes in existing decommissioning, restoration and similar liabilities.
Dne 27. maja 2004 je IASB objavil razlago IFRIC 1: Spremembe v obstoječih obveznostih za razgradnjo, obnovo in podobnih obveznostih.
The Interpretation addresses the way to account for changes in existing decommissioning, restoration and similar liabilities that fall within the scope of IAS 16 Property, plant and equipment and are recognised as a provision under IAS 37 Provisions, contingent liabilities and contingent assets.
Razlaga se nanaša na način, kako obračunati spremembe v obstoječih obveznostih za razgradnjo, obnovo in podobnih obveznostih, ki bodo spadale pod področje MRS 16 Lastnina, objekti in oprema in se obravnavajo pod določbo v MRS 37 Določbe, pogojne obveznosti in pogojna sredstva.