natgillin/translations-raw huggingface dataset:
This should include the net running costs incurred by the enterprise (the annual cost of leasing and interest payments – depreciation, insurance, maintenance and repairs and parking).
Vključuje neto tekoče obratovalne stroške, ki jih prevzame podjetje (strošek lizinga in plačila obresti na leto – amortizacija, zavarovanje, vzdrževanje ter popravila in parkiranje).
It should not include the capital expenditure involved in purchasing the vehicles or any income derived from their resale.
Ne vključuje naložb v osnovna sredstva, povezanih z nakupom vozil, ali kakršnega koli dohodka, ki izhaja iz njihove preprodaje.
Estimates should be calculated from information available in the enterprises, such as records of the fleet of vehicles of this type, the assessment of the average cost per vehicle, and the estimate of the proportion attributable to the private use of the vehicle by the employee.
Ocene se izračuna na podlagi informacij, ki so na voljo v podjetjih, kot so evidence o takšnem voznem parku, ocena povprečnega stroška na vozilo in ocena deleža, ki ga je mogoče pripisati zasebni uporabi vozila s strani zaposlenega.
This optional variable refers to all forms of payments in kind linked to share-based compensation.
Ta neobvezna spremenljivka se nanaša na vse oblike plačil v naravi, ki so povezana s plačili na podlagi deleža podjetja.
Stock options, share purchase schemes and other equity instruments possibly evolving in the future belong to this category.
V to kategorijo spadajo delniške opcije, sheme za nakup delnic in drugi lastniški instrumenti, ki se v prihodnosti lahko spremenijo.
A typical feature of such instruments is that they are equity-settled, i.e. they represent a transfer of equity instruments from the enterprise/local unit to the employee.
Značilnost takih instrumentov je, da se poravnavajo iz lastniškega kapitala, tj. pomenijo prenos lastniških instrumentov s podjetja/lokalne enote na zaposlenega.
The forms of compensation covered by D11144 are identical to those covered by the heading ‘Equity-settled share-based payment transactions’ of the International Financial Reporting Standard 2 ‘Share-based payment’.
Oblike plačil, ki jih zajema D11144, so enake tistim iz postavke „Plačilne transakcije z delnicami kapitala, ki se poravnavajo iz lastniškega kapitala“ Mednarodnih standardov računovodskega poročanja 2 „Izplačila na podlagi deleža podjetja“.
Share purchase schemes typically transfer shares from the employing enterprise to employees.
Za programe za nakup delnic je značilno, da se delnice prenesejo z zaposlujočega podjetja na zaposlene.
The transfer takes place in the present (grant date) and is based on a price below today’s market price (the ‘strike price’).
Do tega prenosa pride v sedanjosti (dan podelitve) na podlagi cene, ki je nižja od današnje tržne cene („izvršna cena“).
The costs to the enterprise are equivalent to the product of the amount of shares and the difference between the market price and the ‘strike price’.
Stroški za podjetje so rezultat števila delnic in razlike med tržno ceno in „izvršno ceno“.
Stock options schemes typically transfer the right to buy the employing enterprise's shares not before a well-defined point of time in the future (vesting date) to a favourable ‘strike price’ already fixed in the present (grant date).
Za sheme delniških opcij je značilno, da se prenese pravica do nakupa delnic zaposlujočega podjetja, vendar šele po točno določenem dnevu v prihodnosti (datum prenosa pravic) po ugodni „izvršni ceni“, ki je že določena v sedanjosti (datum podelitve).
Employees will make use of this right only if the market price on or after the vesting date exceeds the ‘strike price’.
Zaposleni bodo izkoristili te pravice samo v primeru, da tržna cena delnice na datum prenosa pravic ali kasneje preseže „izvršno ceno“.
The costs to the enterprise are again equivalent to the product of the amount of shares and the difference between the market price and the ‘strike price’.
Stroški za podjetje so tudi v tem primeru enaki rezultatu števila delnic ter razlike med tržno ceno in „izvršno ceno“.
In both labour costs statistics and accounting, the costs are assigned to and distributed over the ‘vesting period’, which is the period between the grant date and the vesting date.
V statistiki stroškov dela in računovodskih izkazih se stroški razporedijo po obdobju med datumom podelitve pravic in datumom prenosa pravic.
These values are uncertain during the vesting period and therefore have to be estimated.
Te vrednosti so v obdobju do prenosa pravic negotove, zato jih je treba oceniti.
An estimate of the variable D.11144 for the reference year could ideally be arrived at with the help of guidelines from International Financial Reporting Standard 2, ‘Share-based payment’.
Spremenljivka D.11144 bi se za referenčno leto v idealnem primeru lahko ocenila na podlagi smernic Mednarodnih standardov računovodskega poročanja 2, „Izplačila na podlagi deleža podjetja“.
If such an estimate is not available, values according to accounting standards or the tax regulation of the Member State can be taken, provided that they cover the equity instruments of D.11144 and refer to the Labour Cost Survey reference period.
Če taka ocena ni na voljo, se lahko vzamejo vrednosti v skladu z računovodskimi standardi ali davčno zakonodajo države članice, pod pogojem da zajemajo lastniške instrumente spremenljivke D.11144 in se nanašajo na referenčno obdobje statističnega raziskovanja stroškov dela.
Payments made to set up a special fund for purchasing company shares for employees, even if they do not have immediate access to such assets, must be reduced by the amount of any tax exemption which might apply to them.
Plačila za vzpostavitev posebnega sklada za nakup delnic podjetja za zaposlene, čeprav nimajo neposrednega dostopa do takega premoženja, je treba zmanjšati za znesek vseh davčnih olajšav, ki bi se jih lahko uveljavilo.
Cash-settled share-based compensation such as stock-appreciation rights are covered not by variable D.11144, but by D.11112.
Denarna izplačila na podlagi deleža podjetja, kot so pravice do denarnega izplačila na podlagi zvišanja vrednosti delnic, niso zajeta v spremenljivki D.11144, ampak spadajo pod D.11112.
This covers in particular indirect benefits chargeable to the employer:
Ta točka zajema neposredne ugodnosti, ki se zaračunajo delodajalcu:
canteens and meal vouchers,
menze in boni za prehrano,
cultural, sporting and leisure facilities and services,
zmogljivosti in storitve s področja kulture, športa in prostega časa,
kindergartens and day nurseries,
otroški vrtci in dnevno varstvo,
staff shops,
trgovine za zaposlene,
transport costs for journeys between home and the usual place of work,
prevozni stroški za pot med domom in običajnim delovnim mestom,
payments into trade union funds and the costs of works committees.
plačila v sindikalne sklade in stroški delovnih odborov.
All such expenditure includes small repairs and regular maintenance of buildings and installations devoted to social, cultural or leisure services and facilities as listed above.
Vsi taki odhodki vključujejo majhna popravila in redno vzdrževanje objektov in naprav, namenjenih storitvam s področja sociale, kulture ali prostega časa, kakor so navedene zgoraj.
Salaries and wages paid by the enterprise directly to staff working in these services and facilities are not entered under the heading of variable D.11145.
Plače, ki jih podjetje izplača neposredno osebju, ki opravlja te storitve in zmogljivosti, se ne vpišejo pod naslov spremenljivke D.11145.
See D.11.
Glej D.11.
This variable refers to an amount equal to the value of the social contributions incurred by employers in order to secure for their employees the entitlement to social benefits.
Ta spremenljivka se nanaša na znesek, enak vrednosti socialnih prispevkov, ki jih prevzamejo delodajalci, da bi svojim zaposlenim zagotovili pravico do socialnih prejemkov.
Employers' social contributions may be either actual or imputed.
Socialni prispevki delodajalcev so lahko dejanski ali pripisani.
A full breakdown of employer’s social contributions by component is provided by Figure 3 in Annex I.
Popolna razčlenitev socialnih prispevkov delodajalca po delih je navedena v sliki 3 Priloge I.
References ESA 95: 4.08 (code D.12); SBS: code 13330 (social-security costs)
Napotila na ESA 95: 4.08 (šifra D.12); SBS: šifra 13330 (stroški za socialno varnost)
These consist of payments made by employers for the benefit of their employees to insurers (social-security funds and private funded schemes such as occupational-pension schemes).
Sestavljeni so iz plačil, ki jih zavarovateljem (skladom socialne varnosti in zasebno financiranim shemam, kot so poklicni sistemi socialne varnosti) nakažejo delodajalci v korist svojih zaposlenih.
These payments cover statutory, conventional, contractual and voluntary contributions in respect of insurance against social risks or needs.
Ta plačila zajemajo zakonsko določene, dogovorjene, pogodbene in prostovoljne prispevke za zavarovanje pred socialnimi tveganji ali pomanjkanji.
Employers' actual social contributions are recorded in the period during which the work is done.
Dejanski prispevki delodajalcev za socialno zavarovanje se izkažejo za obdobje, v katerem se delo opravi.
Examples are given in the Appendix to Annex II.
Primeri so navedeni v Dodatku k Prilogi II.
Reference ESA 95: 4.09 (code D.121) and 4.12(b)
Napotilo na ESA 95: 4.09 (šifra D.121) in 4.12(b)
Contributions paid to social-security institutions payable by the employer and made compulsory by law.
To so prispevki, ki jih delodajalec plačuje nosilcem socialne varnosti in so obvezni po zakonu.
The amounts of such contributions must be entered net of any subsidies.
Vnesti je treba neto zneske takih prispevkov, brez subvencij.
They include:
Vključujejo:
contributions to insurance schemes for retirement pension, sickness, maternity and disability,
prispevke v sisteme pokojninskega, zdravstvenega in invalidskega zavarovanja ter za porodniško varstvo,
statutory contributions to unemployment insurance schemes,
zakonsko predpisane prispevke v zavarovalne sheme za primer brezposelnosti,
statutory contributions to insurance schemes for occupational accidents and diseases,
zakonsko predpisane prispevke v zavarovalne sheme za nesreče pri delu in poklicne bolezni,
statutory contributions to family allowance schemes,
zakonsko predpisane prispevke v sheme za družinske dodatke,
all other statutory contributions not mentioned elsewhere.
vse druge zakonsko predpisane prispevke, ki drugje niso omenjeni.
Collectively agreed, contractual and voluntary social-security contributions payable by the employer
S kolektivno pogodbo določeni, pogodbeni in prostovoljni prispevki za socialno varnost, ki jih plača delodajalec
These are all contributions paid by the employer to social-security schemes which are supplementary to those which are compulsory by law.
To so vsi prispevki, ki jih plača delodajalec v sheme socialnega zavarovanja, ki dopolnjujejo zakonsko obvezne sheme.
Account should be taken of any tax exemptions which might apply.
Upoštevati je treba vse možne veljavne davčne oprostitve.
supplementary pension schemes, occupational pension schemes (insured plans, self-administered funds, book reserves or provisions, all other expenditure intended to fund supplementary pension schemes),
dopolnilne pokojninske sheme, poklicne pokojninske sisteme (pokojninsko zavarovanje na podlagi življenjske zavarovalne police, samoupravni skladi, knjigovodske rezervacije, vsi drugi izdatki za financiranje dopolnilnih pokojninskih shem),
supplementary sickness insurance schemes,
dopolnilne sheme zdravstvenega zavarovanja,
supplementary unemployment insurance schemes,
dopolnilne sheme zavarovanja za primer brezposelnosti,
all other non-compulsory supplementary social-security schemes not mentioned elsewhere.
vse druge neobvezne dopolnilne sheme socialnega zavarovanja, ki drugje niso omenjene.
Employers’ imputed social contributions (excluding apprentices)
Pripisani socialni prispevki delodajalcev (razen za vajence)
Employers' imputed social contributions are needed in order to get a complete measure of labour costs at the time the work is done.
Pripisani socialni prispevki delodajalcev so potrebni zato, da bi dobili popoln podatek o obsegu stroškov dela v času, ko se delo opravlja.
They represent the counterpart to the observable unfunded social benefits paid.
Pomenijo protipostavko vidnim plačanim socialnim prejemkom, financiranim brez skladov.
Unfunded social benefits are paid directly by employers to their employees or former employees and other eligible persons without involving a social-security fund, an insurance enterprise or an autonomous pension fund, and without creating a special fund or segregated reserve for the purpose.
Socialne prejemke, financirane brez sklada, plačujejo delodajalci neposredno zaposlenim ali nekdanjim zaposlenim in drugim upravičenim osebam, ne da bi vključevali sklad socialne varnosti, zavarovalno podjetje ali neodvisen pokojninski sklad in ne da bi za ta namen ustvarili poseben sklad ali ločeno rezervacijo.
Instead, the benefits are paid out of the own resources of the employers that operate unfunded schemes.
Namesto tega se prejemki plačujejo iz lastnih virov delodajalcev, ki upravljajo sheme brez skladov.
The fact that certain social benefits are paid directly by employers, and not through the medium of social-security funds or other insurers, in no way detracts from their character as social welfare benefits.
Dejstvo, da nekatere socialne prejemke plačajo delodajalci neposredno, brez posredovanja skladov socialne varnosti ali drugih zavarovateljev, prejemkom ne odvzema značilnosti prejemkov za socialno varnost.
may be particularly relevant when the employer is a non-market producer (government sector).
Spremenljivka D.122 je lahko zlasti pomembna, kadar je delodajalec netržni proizvajalec (sektor država).
The amount of D.122 is determined by reference to the employers’ future obligations to provide social benefits.
Znesek pod D.122 se določa glede na prihodnje obveznosti delodajalcev za zagotavljanje socialnih prejemkov.
The ideal source for calculating D.122 for employers operating unfunded social-insurance schemes are estimates based on actuarial considerations.
Idealen vir za izračun D.122 za delodajalce, ki upravljajo sheme socialnega zavarovanja, financirane brez skladov, so ocene, ki temeljijo na aktuarskih izračunih.
If such actuarial estimates are not available, other estimation methods should be applied.
Če take aktuarske ocene niso na voljo, je treba uporabiti druge metode izračuna ocen.
Some countries, for example, use the observable unfunded social benefits paid, less eventual employees' social contributions, as an estimate for D.122.
Nekatere države na primer za oceno spremenljivke D.122 uporabljajo vidne plačane socialne prejemke, financirane brez sklada, zmanjšane za morebitne socialne prispevke zaposlenih.
Variable D.122 includes in particular imputed employers’ social contributions for pensions and health care.
Spremenljivka D.122 vključuje zlasti pripisane socialne prispevke delodajalcev za pokojnine in zdravstveno varstvo.
It also includes an amount equal in value to the wages and salaries which employers temporarily continue to pay in the event of sickness, maternity, industrial injury, disability, redundancy, etc. of their employees, if that amount can be separated.
Vključuje tudi znesek, po vrednosti enak plačam, ki ga delodajalci začasno še naprej izplačujejo v primeru bolezni, porodniškega dopusta, poškodbe pri delu, invalidnosti, presežkov delovne sile itd. svojih zaposlenih, če je navedeni znesek mogoče ločiti.
Reference ESA 95: 4.10 (code D.122) and 4.12(c)
Napotilo na ESA 95: 4.10 (šifra D.122) in 4.12(c)
This variable covers sums paid directly by the employer to employees to maintain remuneration in the event of sickness, maternity or occupational accident to compensate for loss of earnings, minus any reimbursements paid by social-security institutions.
Ta spremenljivka zajema zneske, ki jih delodajalec neposredno plača zaposlenim, da bi s plačili v primeru bolezni, porodniškega dopusta ali nesreče pri delu nadomestil izgubo zaslužka, brez nadomestil, ki jih plačajo nosilci socialne varnosti.
This component of D.122 covers imputed payments to unfunded pension and health care schemes, in particular in the government sector.
Ta del točke D.122 zajema pripisana vplačila v sisteme pokojninskega in zdravstvenega varstva, financirane brez skladov, zlasti v državnem sektorju.
In some European countries, employers in the general government sector operate unfunded pension schemes either for all employees or for specific groups (officials).
V nekaterih evropskih državah delodajalci v sektorju država upravljajo pokojninske sheme, financirane brez skladov, za vse zaposlene ali za določene skupine („uradniki“).
In these cases, the employer does not create special reserves or accumulate assets to pay future pensions.
V teh primerih delodajalec ne ustvari posebnih rezerv ali akumulira sredstev za plačevanje prihodnjih pokojnin.
For these employees, imputed employers’ payments to pension and health-care schemes must be taken into account.
Pri teh zaposlenih je treba upoštevati pripisana vplačila delodajalcev v sisteme pokojninskega in zdravstvenega varstva.
This component represents sums actually paid to dismissed workers (severance pay and compensation in lieu of notice) if these payments are linked to a collective agreement or if the existence of such a linkage is unknown.
Ta del se nanaša na zneske, dejansko izplačane odpuščenim delavcem (odpravnina in nadomestilo namesto odpovednega roka), če so ta plačila vezana na kolektivno pogodbo ali če taka povezava ni znana.
Payments not linked to a collective agreement are included in D.11112.
Izplačila, ki niso vezana na kolektivno pogodbo, so vključena v D.11112.
Payments made to employees on retirement, e.g. as part of their pension entitlement, should not be included in D.1223.
Izplačila zaposlenim ob upokojitvi, npr. kot del njihove pravice do pokojnine, ne spadajo pod točko D.1223.
Other imputed social contributions
Drugi pripisani socialni prispevki
This item refers to all other imputed social contributions of the employer not mentioned elsewhere, such as study grants for employees and their families or guaranteed remuneration in the event of short-time working.
Ta postavka se nanaša na druge pripisane socialne prispevke delodajalca, ki drugje niso navedeni, kot so štipendije za zaposlene in njihove družine ali zajamčeno plačilo v primeru skrajšanega delovnika.
The latter is defined as direct payments of the employer to employees to maintain remuneration in the event of short-time working minus any reimbursements paid to the employer by social-security institutions.
Slednje je opredeljeno kot neposredno plačilo, ki ga delodajalec izplača zaposlenim za ohranjanje plačila v primeru skrajšanega delovnika, zmanjšano za vsa nadomestila, ki jih delodajalcu izplačajo nosilci socialne varnosti.
Employers’ social contributions for apprentices
Socialni prispevki delodajalcev za vajence
This variable is the sum of contributions actually paid and any imputed contributions for apprentices.
Ta spremenljivka je vsota vseh dejansko plačanih prispevkov in pripisanih prispevkov za vajence.
Imputed social contributions for apprentices, if any, are usually tiny.
Pripisani prispevki za vajence so običajno zelo nizki, če že so.
Reference ESA 95: 4.09 (code D.121), 4.10 (code D.122) and 4.12(b)
Napotilo na ESA 95: 4.09 (šifra D.121), 4.10 (šifra D.122) in 4.12(b)
Vocational training costs paid by the employer
Stroški poklicnega izobraževanja in usposabljanja, ki jih plača delodajalec
These include: expenditure on vocational-training services and facilities (also those for apprentices but not their wages and salaries), small repairs and maintenance of buildings and installations, excluding staff costs; expenditure on participation in courses; the fees of instructors from outside the enterprise; expenditure on teaching aids and tools used for training; sums paid by the enterprise to vocational-training organisations, etc. Subsidies linked to vocational training should be deducted.
Sem spadajo: izdatki za storitve in zmogljivosti poklicnega izobraževanja in usposabljanja (tudi tisti za vajence, vendar ne njihove plače), majhna popravila in vzdrževanje objektov in naprav, brez stroškov za osebje; izdatki za udeležbo na tečajih; honorarji zunanjih predavateljev; izdatki za učne pripomočke in orodja, ki se uporabljajo za izobraževanje in usposabljanje; zneski, ki jih podjetje plača organizacijam za poklicno izobraževanje in usposabljanje itd. Odbijejo se subvencije v zvezi s poklicnim izobraževanjem in usposabljanjem.
Reference ESA 95: Intermediate consumption
Napotilo na ESA 95: Vmesna poraba
This includes in particular:
Sem spadajo predvsem:
recruitment costs (these are the sums paid to recruitment agencies, expenditure on job advertisements in the press, travel expenses paid to candidates called for interview, installation allowances paid to newly recruited staff, etc. This does not include administrative running costs (office expenses, staff wages, etc.),
stroški zaposlovanja (to so zneski, plačani agencijam za zaposlovanje, stroški oglaševanja delovnih mest v tisku, potni stroški kandidatov, vabljenih na razgovor za službo, dodatki za namestitev novozaposlenih itd. Mednje ne spadajo tekoči administrativni stroški (pisarniški izdatki, plače osebja itd.),
working clothes provided by the employer.
delovne obleke, ki jih zagotovi delodajalec.
This variable covers all taxes based on the wage and salary bill or on employment.
Ta spremenljivka zajema vse davke na podlagi plačilnega seznama ali zaposlitve.
These taxes are regarded as labour costs.
Ti davki veljajo za stroške dela.
Variable D4 also covers penalty taxes to be paid in some European countries by employers for employing too few handicapped persons, and similar taxes or fees.
Spremenljivka D4 zajema tudi kazenske davke, ki jih morajo v nekaterih evropskih državah plačati delodajalci, ki zaposlujejo premajhno število invalidov, ter podobne davke ali pristojbine.
Reference ESA 95: 4.23(c) (code D.29)
Napotilo na ESA 95: 4.23(c) (šifra D.29)
These are all amounts received in the form of subsidies of a general nature intended to refund part or all of the cost of direct remuneration but not intended to cover social-security or vocational-training costs.
To so vsi zneski, prejeti v obliki subvencij splošne narave, namenjeni za delno ali celotno povračilo stroškov neposrednega plačila, vendar niso namenjeni pokritju stroškov socialnega zavarovanja ali poklicnega izobraževanja in usposabljanja.
They do not include refunds paid to the employer by social-security institutions or supplementary insurance funds.
Ne vključujejo nadomestil, ki so jih delodajalcu izplačale ustanove-nosilci socialne varnosti ali skladi dopolnilnega zavarovanja.
Reference ESA 95: 4.37(a) (code D.39)
Napotilo na ESA 95: 4.37(a) (šifra D.39)
The coverage of Section L of NACE Rev.1.1 is optional.
Podatki v oddelku L NACE Rev.1.1 so neobvezni.
The coverage of employees in enterprises with less than 10 employees is optional as well.
Prav tako je neobvezno izkazovanje podatkov o zaposlenih v podjetjih z manj kot 10 zaposlenimi.
The transmission codes for the economic activities of NACE Rev. 1.1, the country or region according to the NUTS classification in force and the size classes of enterprises are set by Eurostat in an implementation paper.
Šifre za posredovanje gospodarskih dejavnosti NACE Rev 1.1., državo ali regijo v skladu z veljavno klasifikacijo NUTS in velikostne razrede podjetij je določil Eurostat v izvedbenem dokumentu.
To avoid double counting, the hours worked by persons employed by employment agencies are to be included in the NACE category of the employment agency (NACE Rev.1.1, 74.50) and not in the NACE category of the enterprise for which they actually work.
Da bi se izognili dvojnemu štetju, je treba delovne ure oseb, ki jih zaposlujejo agencije za začasno zaposlovanje, vključiti v področje agencije, ki jih zaposluje (NACE Rev.1, 74.50), in ne v področje podjetja, za katerega dejansko delajo.