natgillin/translations-raw huggingface dataset:
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 Accounting Standard (IAS) 21 and International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7
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 Mednarodnega računovodskega standarda (MRS) 21 in Pojasnila 7 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP)
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards [1], and in particular Article 3(1) thereof,
ob upoštevanju Uredbe Evropskega parlamenta in Sveta (ES) št. 1606/2002 z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [1], in zlasti člena 3(1) Uredbe,
On 24 November 2005, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies, hereinafter ‘IFRIC 7’.
Dne 24. novembra 2005 je Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) objavil Pojasnilo 7 OPMSRP Uporaba pristopa preračunavanja na podlagi MRS 29 Računovodsko poročanje v hiperinflacijskih gospodarstvih, v nadaljnjem besedilu „OPMSRP 7“.
IFRIC 7 clarifies the requirements under IAS 29 Financial Reporting in Hyperinflationary Economies relating to issues that companies had regarding how a company should restate its financial statements pursuant to IAS 29 in the first year it identifies the existence of hyperinflation in the economy of its functional currency.
OPMSRP 7 pojasnjuje zahteve iz MRS 29 Finančno poročanje v hiperinflacijskih gospodarstvih v zvezi z vprašanji družb o tem, kako naj preračunavajo svoje računovodske izkaze na podlagi MRS 29 v prvem letu, v katerem odkrijejo obstoj hiperinflacije v gospodarstvu njihove funkcijske valute.
On 15 December 2005, the International Accounting Standards Board (IASB) issued Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation, to clarify its requirements regarding an entity's investment in foreign operations.
Dne 15. decembra 2005 je Odbor za mednarodne računovodske standarde (IASB) izdal Spremembo MRS 21 Vplivi sprememb deviznih tečajev – Čista finančna naložba v enoto v tujini, da bi pojasnil svoje zahteve glede vlaganje podjetja v enote v tujini.
Companies had raised concerns relating to loans that form part of a company's investment in a foreign operation as IAS 21 included provisions requiring the loan to be denominated in the functional currency of either the company or the foreign operation in order that the exchange differences arising could be recognised in the equity section of the consolidated financial statements.
Družbe so izrazile skrbi glede posojil, ki so del naložbe družbe v enoto v tujini, saj MRS vključuje določbe, ki zahtevajo, da se posojilo izrazi v funkcijski valuti družbe ali enote v tujini, da je mogoče priznati tečajne razlike v kapitalskem oddelku konsolidiranega računovodskega izkaza.
However, in practice the loan may be denominated in another (third) currency.
Vendar pa se v praksi posojilo lahko izrazi v drugi (tretji) valuti.
The IASB concluded that it had not intended to impose this restriction, therefore published this amendment to permit the loan to be denominated in a third currency.
IASB je sklenil, da ni nameraval uvesti te omejitve, zato je objavil to spremembo, s katero bo dovolil, da se posojilo izrazi v tretji valuti.
The consultation with technical experts in the field confirm that IFRIC 7 and the Amendment to IAS 21 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s tehničnimi strokovnjaki s tega področja je potrdilo, da OPMSRP 7 in spremembe MRS 21 izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies, is inserted as set out in the Annex to this Regulation;
Pojasnilo 7 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) Uporaba pristopa preračunavanja na podlagi MRS 29 Računovodsko poročanje v hiperinflacijskih gospodarstvih, se vstavi, kakor je navedeno v prilogi k tej uredbi;
International Accounting Standard (IAS) 21 is amended in accordance with the Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation, as set out in the Annex to this Regulation.
Mednarodni računovodski standard (MRS) 21 se spremeni v skladu s spremembo MRS 21 Vplivi sprememb deviznih tečajev – Čista finančna naložba v enoto v tujini, kakor je navedeno v prilogi k tej uredbi.
Each company shall apply IFRIC 7 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest, except for companies with a January or February commencement date shall apply IFRIC 7 as from the commencement date of its 2007 financial year at the latest.
Vse družbe začnejo uporabljati OPMSRP 7, kakor je navedeno v prilogi k tej uredbi, najpozneje pred datumom začetka svojega finančnega leta 2006, razen za družbe, katerih finančno leto se začenja januarja ali februarja in bodo začele OPMSRP 7 uporabljati najpozneje od datuma začetka svojega finančnega leta 2007.
Each company shall apply the Amendment to IAS 21 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest.
Vse gospodarske družbe začnejo uporabljati spremembe MRS 21, kakor je navedeno v Prilogi k tej uredbi, najpozneje z datumom začetka svojega finančnega leta 2006.
Regulation as last amended by Regulation (EC) No 108/2006 (OJ L 24, 27.1.2006, p. 1).
Uredba, kakor je nazadnje spremenjena z Uredbo (ES) št. 108/2006 (UL L 24, 27.1.2006, str. 1).
IFRIC Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
Pojasnilo 7 OPMSRP Uporaba pristopa preračunavanja na podlagi MRS 29 Računovodsko poročanje v hiperinflacijskih gospodarstvih
Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation
Sprememba MRS 21 Vplivi sprememb deviznih tečajev – Čista finančna naložba v enoto v tujini
‘Reproduction allowed within the European Economic Area.
„Razmnoževanje 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 so vse obstoječe pravice pridržane, z izjemo pravice do razmnoževanja za osebno uporabo ali drugo pošteno ravnanje.
Further information can be obtained from the IASB at www.iasb.org’
Dodatne informacije so na voljo na spletni strani IASB, www.iasb.org“.
IFRIC INTERPRETATION 7
RAZLAGA OPMSRP 7
Applying the Restatement Approach under IAS 29
Uporaba pristopa preračunavanja na podlagi MRS 29
Financial Reporting in Hyperinflationary Economies
Računovodsko poročanje v hiperinflacijskih gospodarstvih
IAS 12 Income Taxes
MRS 12 Davek iz dobička
IAS 29 Financial Reporting in Hyperinflationary Economies
MRS 29 Računovodsko poročanje v hiperinflacijskih gospodarstvih
1 This Interpretation provides guidance on how to apply the requirements of IAS 29 in a reporting period in which an entity identifies [1] the existence of hyperinflation in the economy of its functional currency, when that economy was not hyperinflationary in the prior period, and the entity therefore restates its financial statements in accordance with IAS 29.
1 To pojasnilo vsebuje navodila za uporabo zahtev MRS 29 v obdobju poročanja, v katerem podjetje ugotovi [1] obstoj hiperinflacije v gospodarstvu svoje funkcionalne valute, če navedeno gospodarstvo ni bilo hiperinflacijsko v predhodnem obdobju, in če podjetje zato preračunava svoje računovodske izkaze v skladu z MRS 29.
Issues
Zadeve
2 The questions addressed in this Interpretation are:
2 To pojasnilo obravnava naslednja vprašanja:
how should the requirement ‘… stated in terms of the measuring unit current at the balance sheet date’ in paragraph 8 of IAS 29 be interpreted when an entity applies the Standard?
kako naj se tolmači zahteva „…izraženi v merski enoti, ki velja na dan bilance stanja“ iz odstavka 8 MRS 29, če podjetje uporablja ta standard?
how should an entity account for opening deferred tax items in its restated financial statements?
kako naj podjetje prikaže odprtje postavke odloženega davka v svojih preračunanih računovodskih izkazih?
Consensus
Mnenje
3 In the reporting period in which an entity identifies the existence of hyperinflation in the economy of its functional currency, not having been hyperinflationary in the prior period, the entity shall apply the requirements of IAS 29 as if the economy had always been hyperinflationary.
3 V obdobju poročanja, v katerem podjetje ugotovi obstoj hiperinflacije v gospodarstvu svoje funkcionalne valute, ki v predhodnem obdobju ni bilo hiperinflacijsko, podjetje uporablja zahteve MRS 29, kakor da je bilo gospodarstvo vedno hiperinflacijsko.
Therefore, in relation to non-monetary items measured at historical cost, the entity’s opening balance sheet at the beginning of the earliest period presented in the financial statements shall be restated to reflect the effect of inflation from the date the assets were acquired and the liabilities were incurred or assumed until the closing balance sheet date of the reporting period.
Zato se za nedenarne postavke, merjene po izvirnih nabavnih vrednostih, začetna bilanca stanja podjetja na začetku prvega obdobja, predstavljenega v računovodskih izkazih, preračuna tako, da upošteva učinek inflacije od datuma pridobitve sredstva in nastopa ali prevzema obveznosti do datuma končne bilance stanja v obdobju poročanja.
For non-monetary items carried in the opening balance sheet at amounts current at dates other than those of acquisition or incurrence, that restatement shall reflect instead the effect of inflation from the dates those carrying amounts were determined until the closing balance sheet date of the reporting period.
Za nedenarne postavke, izkazane v začetni bilanci stanja po zneskih, ki veljajo na datume, ki niso datum pridobitve sredstev ali nastopa obveznosti, navedeno preračunavanje upošteva učinek inflacije od datumov, ko so bili navedeni knjigovodski zneski določeni, do datuma zaključne bilance stanja za obdobje poročanja.
4 At the closing balance sheet date, deferred tax items are recognised and measured in accordance with IAS 12.
4 Na datum zaključne bilance stanja se postavke odloženega davka pripoznajo in merijo v skladu z MRS 12.
However, the deferred tax figures in the opening balance sheet for the reporting period shall be determined as follows:
Zneski odloženega davka v začetni bilanci stanja za obdobje poročanja pa se določijo, kot sledi:
the entity remeasures the deferred tax items in accordance with IAS 12 after it has restated the nominal carrying amounts of its non monetary items at the date of the opening balance sheet of the reporting period by applying the measuring unit at that date.
podjetje ponovno izmeri postavke odloženega davka v skladu z MRS 12 potem, ko je preračunalo nominalne knjigovodske vrednosti svojih nedenarnih postavk na datum začetne bilance stanja za obdobje poročanja z uporabo merske enote na navedeni datum.
the deferred tax items remeasured in accordance with (a) are restated for the change in the measuring unit from the date of the opening balance sheet of the reporting period to the closing balance sheet date of that period.
postavke odloženega davka, ponovno izmerjene v skladu z (a), se preračunajo zaradi spremembe merske enote od datuma začetne bilance stanja za obdobje poročanja do datuma zaključne bilance stanja navedenega obdobja.
The entity applies the approach in (a) and (b) in restating the deferred tax items in the opening balance sheet of any comparative periods presented in the restated financial statements for the reporting period in which the entity applies IAS 29.
Podjetje uporablja pristop pod (a) in (b) pri preračunavanju postavk odloženega davka v začetni bilanci stanja vsakega primerjalnega obdobja, predstavljenega v preračunanih računovodskih izkazih za obdobje poročanja, v katerem podjetje uporablja MRS 29.
5 After an entity has restated its financial statements, all corresponding figures in the financial statements for a subsequent reporting period, including deferred tax items, are restated by applying the change in the measuring unit for that subsequent reporting period only to the restated financial statements for the previous reporting period.
5 Potem, ko podjetje preračuna svoje računovodske izkaze, se vsi ustrezni zneski v računovodskih izkazih za naslednje obdobje poročanja, vključno s postavkami odloženega davka, preračunajo z uporabo spremembe merske enote za navedeno naslednje obdobje poročanja samo za preračunane računovodske izkaze za preteklo obdobje poročanja.
6 An entity shall apply this Interpretation for annual periods beginning on or after 1 March 2006.
6 Podjetje začne uporabljati to pojasnilo za letna obdobja, ki se začnejo 1. marca 2006 ali pozneje.
If an entity applies this Interpretation to financial statements for a period beginning before 1 March 2006, it shall disclose that fact.
Če podjetje uporabi to pojasnilo za računovodske izkaze za obdobje, ki se začne pred 1. marcem 2006, mora to dejstvo razkriti.
Amendment to IAS 21
Sprememba MRS 21
The Effects of Changes in Foreign Exchange Rates
Vplivi sprememb deviznih tečajev
This document sets out amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates.
V tem dokumentu so navedene spremembe MRS 21 Vplivi sprememb deviznih tečajev.
The amendments finalise proposals that were contained in Draft Technical Correction 1 Proposed Amendments to IAS 21 Net Investment in a Foreign Operation published in September 2005.
Spremembe so končna oblika predlogov v osnutku tehničnega popravka 1 predlaganih sprememb MRS 21 Čista finančna naložba v enoto v tujini, ki je bil objavljen septembra 2005.
An entity shall apply the amendments in this document for annual periods beginning on or after 1 January 2006.
Podjetja začnejo uporabljati spremembe v tem dokumentu za letna obračunska obdobja, ki se začnejo 1. januarja 2006.
Net investment in a foreign operation
Čista finančna naložba v enoto v tujini
The entity that has a monetary item receivable from or payable to a foreign operation described in paragraph 15 may be any subsidiary of the group.
Podjetje, ki ima denarno postavko v obliki terjatve ali obveznosti do enote v tujini, opisano v odstavku 15, je lahko katero koli hčerinsko podjetje skupine.
For example, an entity has two subsidiaries, A and B. Subsidiary B is a foreign operation.
Podjetje ima na primer dve hčerinski družbi, A in B. Hčerinska družba B je enota v tujini.
Recognition of exchange difference
Pripoznavanje tečajnih razlik
When a monetary item forms part of a reporting entity’s net investment in a foreign operation and is denominated in the functional currency of the reporting entity, an exchange difference arises in the foreign operation’s individual financial statements in accordance with paragraph 28.
33 Če je denarna postavka del čiste finančne naložbe poročajočega podjetja v enoto v tujini in je izražena v funkcijski valuti poročajočega podjetja, nastane v posameznih računovodskih izkazih enote v tujini v skladu z odstavkom 28 tečajna razlika.
If such an item is denominated in the functional currency of the foreign operation, an exchange difference arises in the reporting entity’s separate financial statements in accordance with paragraph 28.
Če je takšna postavka izražena v funkcijski valuti enote v tujini, nastane v skladu z odstavkom 28 tečajna razlika v ločenih računovodskih izkazih poročajočega podjetja.
If such an item is denominated in a currency other than the functional currency of either the reporting entity or the foreign operation, an exchange difference arises in the reporting entity’s separate financial statements and in the foreign operation’s individual financial statements in accordance with paragraph 28.
Če je takšna postavka izražena v valuti, ki ni funkcijska valuta poročajočega podjetja ali enote v tujini, nastane v skladu z odstavkom 28 tečajna razlika v ločenih računovodskih izkazih poročajočega podjetja in v posameznih računovodskih izkazih enote v tujini.
Such exchange differences are reclassified to the separate component of equity in the financial statements that include the foreign operation and the reporting entity (ie financial statements in which the foreign operation is consolidated, proportionately consolidated or accounted for using the equity method).’
Take tečajne razlike se ponovno razvrstijo po posebnih sestavinah kapitala v računovodskih izkazih, ki združujejo tako enote v tujini kot poročajoče podjetje (računovodski izkazi, v katerih je poslovanje enote v tujini uskupinjeno, sorazmerno uskupinjeno ali obračunano po kapitalski metodi).
Net Investment in a Foreign Operation (Amendment to IAS 21), issued in December 2005, added paragraph 15A and amended paragraph 33.
V poglavju Čista finančna naložba v enoto v tujini (sprememba MRS 21), ki je bilo objavljeno decembra 2005, je dodan odstavek 15A in spremenjen odstavek 33.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2006.
Podjetja začnejo uporabljati navedene spremembe za letna obdobja, ki se začnejo 1. januarja 2006 ali pozneje.
Earlier application is encouraged.’
Spodbuja se uporaba že pred datumom.
The identification of hyperinflation is based on the entity’s judgement of the criteria in paragraph 3 of IAS 29.
Ugotovitev hiperinflacije temelji na presoji kriterijev iz odstavka 3 MRS 29, ki jo opravi podjetje.
IFRIC 7
OPMSRP 7
IAS 21
MRS 21
Paragraph 15A is added as follows. ‘15A
Doda se odstavek 15A, kot sledi.
Paragraph 33 is amended as follows. ‘33
Odstavek 33 se spremeni, kakor sledi.
Paragraph 58A is added as follows. ‘58A
Doda se odstavek 58A, kot sledi.
Subsidiary A grants a loan to Subsidiary B. Subsidiary A’s loan receivable from Subsidiary B would be part of the entity’s net investment in Subsidiary B if settlement of the loan is neither planned nor likely to occur in the foreseeable future. This would also be true if Subsidiary A were itself a foreign operation.’
Hčerinska družba A odobri posojilo hčerinski družbi B. Če poravnava posojila ni predvidena in ni verjetno, da bi se zgodila v predvidljivi prihodnosti, je posojilo hčerinske družbe A del čiste finančne naložbe podjetja v hčerinsko družbo B. To velja tudi, če je tudi sama hčerinska družba A enota v tujini.
Commission Regulation (EC) No 709/2006
Uredba Komisije (ES) št. 709/2006
amending the import duties in the cereals sector applicable from 9 May 2006
o spremembah uvoznih dajatev v sektorju žit, v uporabi od 9. maja 2006
Regulation as amended by Regulation (EC) No 678/2006 (OJ L 118, 3.5.2006, p. 5).
Uredba, kakor je bila spremenjena z Uredbo (ES) št. 678/2006 (UL L 118, 3.5.2006, str. 5).
Import duties for the products covered by Article 10(2) of Regulation (EC) No 1784/2003 applicable from 9 May 2006
Uvozne dajatve za proizvode iz člena 10(2) Uredbe (ES) št. 1784/2003, v uporabi od 9. maja 2006
Freight/cost: Gulf of Mexico–Rotterdam: 16,33 EUR/t; Great Lakes–Rotterdam: 20,37 EUR/t.
Prevoz/stroški: Mehiški zaliv–Rotterdam: 16,33 EUR/t; Velika jezera–Rotterdam: 20,37 EUR/t.
Commission Regulation (EC) No 710/2006
Uredba Komisije (ES) št. 710/2006
To avoid this situation, applications for system B licences for tomatoes after 8 May 2006 should be rejected until the end of the current export period,
V izogib takšnemu stanju je treba zavrniti zahtevke za dovoljenja sistema B za paradižnik, izvožene po 8. maju 2006, do konca tekočega izvoznega obdobja –
Applications for system B export licences for tomatoes submitted pursuant to Article 1 of Regulation (EC) No 230/2006, export declarations for which are accepted after 8 May and before 16 May 2006, are hereby rejected.
Zahtevki za izvozna dovoljenja sistema B za paradižnik, vloženi v skladu s členom 1 Uredbe (ES) št. 230/2006, za katere se odobrijo izvozne deklaracije po 8. maju in pred 16. majem 2006, se zavrnejo.
Council Regulation (EC) No 711/2006
Uredba Sveta (ES) št. 711/2006
concerning the implementation of the Agreement in the form of an Exchange of Letters between the European Community and the United States of America pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions in the schedules of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic in the course of their accession to the European Union, amending and supplementing Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
o izvajanju Sporazuma v obliki izmenjave pisem med Evropsko Skupnostjo in Združenimi državami Amerike v skladu s členom XXIV:6 in členom XXVIII Splošnega sporazuma o carinah in trgovini (GATT) 1994 o spremembah ugodnosti na seznamih Češke republike, Republike Ciper, Republike Estonije, Republike Latvije, Republike Litve, Republike Madžarske, Republike Malte, Republike Poljske, Republike Slovenije in Slovaške republike v okviru njihovega pristopa k Evropski uniji, o spremembi in dopolnitvi Priloge I k Uredbi (EGS) št. 2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi
By Decision 2006/333/EC of 20 March 2006 on the conclusion of an Agreement in the form of an Exchange of Letters between the European Community and the United States of America pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions in the schedules of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic in the course of their accession to the European Union [2] the Council approved the said Agreement on behalf of the Community, with a view to closing negotiations initiated pursuant to Article XXIV:6 of GATT 1994.
Svet je s Sklepom 2006/333/ES z dne 20. marca 2006 o sklenitvi Sporazuma v obliki izmenjave pisem med Evropsko skupnostjo in Združenimi državami Amerike v skladu s členom XXIV:6 in členom XXVIII Splošnega sporazuma o carinah in trgovini (GATT) 1994 o spremembah ugodnosti na seznamih Češke republike, Republike Ciper, Republike Estonije, Republike Latvije, Republike Litve, Republike Madžarske, Republike Malte, Republike Poljske, Republike Slovenije in Slovaške republike v okviru njihovega pristopa k Evropski uniji [2] o odobril, v imenu Skupnosti, navedeni sporazum z namenom zaključiti pogajanja, začeta na podlagi člena XXIV.6 GATT 1994.
Annex I to Regulation (EEC) No 2658/87 shall be amended as follows:
Priloga I k Uredbi (EGS) št. 2658/87 se spremeni, kakor sledi:
in Part two, Schedule of customs duties, the duty rates shall be amended as shown in point (a) of the Annex to this Regulation;
v delu dva – Seznam carin – se stopnje dajatev spremenijo, kakor je prikazano v točki (a) Priloge k tej uredbi;
Annex 7 of Section III of Part three, WTO Tariff Quotas to be opened by the competent Community authorities, shall be amended with the duties and supplemented with the volumes following the terms and conditions shown in point (b) of the Annex to this Regulation.
V Prilogi 7 oddelka III dela tri – Tarifne kvote STO, ki jih odprejo pristojni organi Skupnosti – se spremenijo dajatve in dodajo količine glede na pogoje, prikazane v točki (b) Priloge k tej Uredbi.