natgillin/translations-raw huggingface dataset:
That exchange rate shall also apply to bookings relating to the different specific cases referred to in Article 7(1) of this Regulation.However, for the 2007 accounting year, the Member States referred to in the second subparagraph of Article 2(2) of Regulation (EC) No 883/2006 shall apply the exchange rates referred to in Article 13 of this Regulation.
Ta menjalni tečaj se uporablja tudi za knjiženja v zvezi z različnimi posebnimi primeri iz člena 7(1) te uredbe.Vendar za obračunsko leto 2007 države članice iz drugega pododstavka člena 2(2) Uredbe (ES) št. 883/2006 uporabljajo menjalne tečaje iz člena 13 te uredbe.
ACCOUNTING FOR PUBLIC STORAGE OPERATIONS
KNJIŽENJE POSTOPKOV JAVNEGA SKLADIŠČENJA
Content of the public storage accounts to be kept by the paying agencies
Vsebina knjigovodstva javnih zalog, ki jih morajo imeti plačilne agencije
The stock accounts provided for in Article 2(3)(a) shall contain the following categories of elements, shown separately:
Evidenca zalog iz člena 2(3)(a) ločeno vsebuje naslednje kategorije postavk:
the quantities of products recorded on entry into and removal from storage, with or without physical movement;
količine proizvodov, ugotovljene pri vnosu in odvzemu iz zalog s fizičnim premikom ali brez njega;
the quantities used for free distribution to the most deprived persons under Council Regulation (EEC) No 3730/87 [14], and accounted for under Article 5 of Commission Regulation (EEC) No 3149/92 [15], distinguishing those which are the subject of a transfer to another Member State;
količine, uporabljene v okviru sistema brezplačne razdelitve najbolj ogroženim osebam, ki ga določa Uredba Sveta (EGS) št. 3730/87 [14], in knjižene v skladu z določbami člena 5 Uredbe Komisije (EGS) št. 3149/92 [15], z ločevanjem količin, ki so predmet prenosa v drugo državo članico;
quantities taken as samples, distinguishing samples taken by purchasers;
količine, ki so bile predmet odvzemov vzorcev, z ločevanjem odvzemov, ki so jih izvedli kupci;
the quantities which, after checking by visual examination in the context of the annual stock-taking or during the inspection after taking into intervention, may no longer be repackaged and are the subject of direct sales;
količine, ki jih po vizualnem pregledu v okviru letnega popisa ali nadzoru po prevzemu v intervencijo ni več mogoče ponovno zapakirati in so predmet prodaje po zasebni pogodbi;
quantities missing, for identifiable or unidentifiable reasons, including those corresponding to the legal tolerance limits;
manjkajoče količine iz določljivih ali nedoločljivih vzrokov, vključno s tistimi, ki ustrezajo dovoljenim odstopanjem;
quantities which have deteriorated;
količine, katerih kakovost se je poslabšala;
surplus quantities;
presežne količine;
missing quantities exceeding the tolerance limits;
manjkajoče količine, ki presegajo meje dovoljenega odstopanja;
quantities which have entered into storage and been found not to meet the requirements and for which taking-over has therefore been refused;
količine, prispele v skladišče, za katere se izkaže, da ne izpolnjujejo zahtevanih pogojev in katerih prevzem je zato zavrnjen;
net quantities in storage at the end of each month or accounting year, which are carried forward to the next month or accounting year.
neto količine, ki so v zalogah konec vsakega meseca ali obračunskega leta in ki se prenesejo na naslednji mesec ali obračunsko leto;
The financial accounts provided for in Article 2(3)(a) shall contain:
Finančni računi iz člena 2(3)(a) vsebujejo:
the value of the quantities referred to in paragraph 1(a) of this Article, showing separately the value of the quantities bought in and of the quantities sold;
vrednost količin iz odstavka 1(a) tega člena, z ločevanjem vrednosti kupljenih in prodanih količin;
the book value of the quantities used or taken into account under the free distribution arrangements referred to in paragraph 1(b) of this Article;
knjigovodsko vrednost količin, uporabljenih ali upoštevanih v okviru sistema brezplačne razdelitve iz točke (b) odstavka 1 tega člena;
the financing costs referred to in Article 4(1)(a);
finančne stroške iz člena 4(1)(a);
expenditure on physical operations as referred to in Article 4(1)(b) and (c);
odhodke v zvezi z materialnimi operacijami iz člena 4(1)(b) in (c);
amounts resulting from depreciation as referred to in Article 4(1)(d);
zneske, ki izhajajo iz amortizacij iz člena 4(1)(d);
the amounts collected or recovered from sellers, purchasers and storers other than those referred to in Article 11(2);
zneske, prejete ali izterjane pri prodajalcih, kupcih in skladiščnikih iz člena 11(2);
the amount from direct sales carried out after the annual stock-taking or following checks after products are taken into intervention storage;
znesek prihodkov iz prodaj po zasebni pogodbi, izvedenih po letnem popisu ali po nadzoru, izvedenem po prevzemu proizvodov v intervencijske zaloge;
losses and gains on removals of products, taking account of depreciation as referred to in point (e) of this paragraph;
izgube in dobičke pri odvzemih proizvodov ob upoštevanju amortizacij iz točke (e) tega odstavka;
other debits and credits, in particular those corresponding to the quantities referred to in paragraph 1(c) to (g) of this Article;
druge elemente v breme ali v dobro, zlasti tiste, ki ustrezajo količinam iz točk (c) do (g) odstavka 1 tega člena;
the average book value, expressed per tonne or per hectolitre, as the case may be.
povprečno knjigovodsko vrednost, izraženo v tonah ali hektolitrih, odvisno od primera;
Accounting
Knjiženje
The elements referred to in Article 5 shall be booked for the quantities, values, amounts and averages actually recorded by the paying agencies or for the values and amounts calculated on the basis of the standard amounts established by the Commission.
Pri postavkah iz člena 5 se vknjižijo količine, vrednosti, zneski in povprečja, ki jih plačilne agencije dejansko ugotovijo, ali vrednosti in zneski, izračunani na podlagi standardnih zneskov, ki jih določi Komisija.
The records and calculations referred to in paragraph 1 shall be made subject to the application of the following rules:
Ugotovitve in izračuni iz odstavka 1 se opravijo ob upoštevanju naslednjih pravil:
the removal costs relating to quantities for which quantitative losses or deterioration have been recorded, in accordance with the rules laid down in Annexes X and XII, shall be entered in the accounts only for the quantities actually sold and removed from storage;
stroški odvzema iz skladišča v zvezi s proizvodi, pri katerih so bile ugotovljene manjkajoče količine ali poslabšanja kakovosti, se v skladu s pravili iz prilog X in XII knjižijo samo za količine, ki so bile dejansko prodane in vzete iz zalog;
quantities recorded as missing on transfer between Member States shall not be deemed to have entered storage in the Member State of destination and shall not be covered by standard entry costs;
za količine, za katere je bilo pri prenosu med državami članicami ugotovljeno, da manjkajo, se ne šteje, da so prispele v skladišče namembne države, zato se za njih ne plačujejo standardni stroški prevzema v skladišče;
the standard entry and removal costs fixed for transport and transfer shall be entered in the accounts if those costs are not considered, under the Community rules, to be an integral part of the transport costs;
pri prevozu ali prenosu proizvodov se stroški prevzema in odvzema iz skladišča, določeni pavšalno v ta namen, knjižijo, če ti stroški po predpisih Skupnosti niso sestavni del prevoznih stroškov;
unless specific Community rules provide otherwise, amounts accruing from sales of products which have deteriorated and any other amounts received in this context shall not be entered in the EAGF account records;
razen v primeru posebnih predpisov Skupnosti se morebitni prihodki od prodaje proizvodov, katerih kakovost se je poslabšala, in drugi morebitni zneski, prejeti v tem okviru, ne knjižijo v knjige EKJS;
any surplus quantities recorded shall be entered in the accounts as a negative amount, in the missing quantities in the stock situation and movements.
morebiti ugotovljene presežne količine se knjižijo kot negativni zneski v evidenci stanja in gibanja zalog pri manjkajočih količinah.
These quantities shall be included when determining the quantities exceeding the tolerance limit;
Te količine se upoštevajo pri določanju količin, ki presegajo mejo dovoljenega odstopanja;
samples other than those taken by purchasers shall be entered in the accounts in accordance with point 2(a) of Annex XII.
vzorci, razen tistih, ki jih vzamejo kupci, se knjižijo v skladu z določbami iz točke 2. (a) Priloge XII.
Corrections made by the Commission, as regards the elements referred to in Article 5 for the current accounting year, shall be notified to the Committee on the Agricultural Funds.
O popravkih, ki jih v zvezi s podatki iz člena 5 tekočega obračunskega leta opravi Komisija, se obvesti Odbor za kmetijske sklade.
They may be notified to the Member States on the occasion of a monthly payment decision or, failing that, at the time of the decision on the clearance of accounts.
Popravki se državam članicam lahko sporočijo ob odločitvi o mesečnem plačilu ali, če te ni, ob odločitvi o potrditvi obračunov.
They shall be entered in the accounts by the paying agencies under the terms of that decision.
Vknjižijo jih plačilne agencije pod pogoji, določenimi v navedeni odločitvi.
Dates for entering expenditure and revenue and product movements in the accounts
Datumi knjiženja odhodkov in prihodkov ter premikov proizvodov
The various items of expenditure and revenue shall be entered in the accounts on the date on which the physical operation under the intervention measure takes place.
Knjiženje različnih postavk odhodkov in prihodkov se opravi na dan materialne operacije, ki izhaja iz intervencijskega ukrepa.
However, the following dates shall apply in the cases set out below:
Vendar pa se v naslednjih primerih uporabljajo naslednji datumi:
the date on which the storage contract referred to in Article 9(2) of Commission Regulation (EC) No 1262/2001 [16] takes effect, in the case of white sugar and raw sugar, for quantities taken over under a storage contract between the party making the offer and the paying agency signed prior to transfer of the stocks;
datum začetka veljave pogodbe o skladiščenju iz člena 9(2) Uredbe Komisije (ES) št. 1262/2001 [16], kar zadeva beli sladkor in surovi sladkor, za količine, prevzete na podlagi pogodbe o skladiščenju, sklenjene pred prenosom zalog med ponudnikom in plačilno agencijo;
the date of receipt, in the case of amounts received or recovered, as referred to in Article 5(2)(f) and (g);
dan prejema v primeru prejetih ali izterjanih zneskov iz člena 5(2)(f) in (g);
the date of actual payment of costs relating to physical operations, where such costs are not covered by standard amounts.
datum dejanskega plačila stroškov v zvezi z materialnimi operacijami, če ti zneski niso kriti s standardnimi zneski.
The various elements relating to the physical movement of products and the management of stocks shall be entered in the accounts on the date on which the physical operation under the intervention measure takes place.
Knjiženje različnih postavk v zvezi s fizičnim premikom proizvodov in vodenjem zalog se opravi na dan materialne operacije, ki izhaja iz intervencijskega ukrepa.
the date of taking-over of products by the paying agency, in accordance with the regulation on the common organisation of the market in the product concerned, for quantities entering public storage without any change in the place of storage;
datum prevzema proizvodov s strani plačilne agencije v skladu z uredbo o skupni ureditvi trgov zadevnega proizvoda za količine, ki vstopijo v javno skladiščenje brez spremembe kraja skladiščenja;
the date of the finding as to the facts in the case of missing or deteriorated and surplus quantities;
datum ugotovitve dejstev za manjkajoče količine ali količine, katerih kakovost se je poslabšala, in presežne količine;
the date of actual removal from storage, in the case of direct sales of products remaining in storage which can no longer be repackaged after visual examination in the context of the annual stock-taking or during the inspection after taking into intervention,
dan dejanskega odvzema proizvodov iz skladišča za prodajo po zasebni pogodbi proizvodov, ki jih po vizualnem pregledu v okviru letnega popisa ali pri nadzoru po prevzemu v intervencijo ni več mogoče ponovno zapakirati in ki ostanejo na zalogi;
at the end of the accounting year, for any losses exceeding the tolerance limit.
konec obračunskega leta za morebitne izgube, ki presegajo mejo dovoljenega odstopanja.
During each accounting year, the paying agencies shall draw up an inventory for each product which has been the subject of Community intervention.
Plačilne agencije vsako obračunsko leto izdelajo popis za vsak proizvod, ki je bil predmet intervencij Skupnosti.
They shall compare the results of the inventory with the accounting data.
Rezultate tega popisa primerjajo s knjigovodskimi podatki.
Any differences in quantities found, and the amounts resulting from differences in quality found during checks, shall be accounted for in accordance with Article 9(1)(b) and (c).
Ugotovljene razlike v količini in zneski, ki izhajajo iz razlik v kakovosti, ugotovljenih pri pregledih, se vknjižijo v skladu s členom 9(1)(b) in (c).
Missing quantities resulting from normal storage operations shall be subject to the tolerance limits set out in Annex XI and shall be equal to the difference between the theoretical stock shown by the accounts inventory, on the one hand, and the actual physical stock as established on the basis of the inventory provided for in paragraph 1 or the stock shown as remaining on the books after the physical stock of a store has been exhausted, on the other.
Manjkajoče količine, ki so posledica običajnih postopkov skladiščenja, so podvržene mejam dovoljenega odstopanja iz Priloge XI in ustrezajo razliki med teoretičnimi zalogami, ki izhajajo iz knjigovodskega popisa, na eni strani in dejansko zalogo, ugotovljeno na podlagi popisa iz odstavka 1, ali knjigovodsko zalogo, ki ostane po izčrpanju dejanske zaloge skladišča, na drugi strani.
VALUATION OF ACCOUNTS
VREDNOTENJE RAČUNOV
Valuation of public storage operations
Vrednotenje operacij v zvezi z javnim skladiščenjem
The value of the quantities bought in and sold shall be equal to the sum of the payments or receipts made or to be made for physical operations, except in the case of specific provisions referred to in this Article and subject to:
Vrednost odkupov in prodaj je enaka vsoti plačil ali prejemkov, ki so bili izvršeni ali bodo izvršeni za materialne operacije, razen v primeru posebnih določb iz tega člena in ob upoštevanju določb iz:
Annex IX, for distillation products (mixed alcohol),
Priloge IX za proizvode destilacije (alkohol iz mešanih zalog),
Annex X, for missing quantities,
Priloge X za manjkajoče količine,
Annex XII, for deteriorated or destroyed products,
Priloge XII za proizvode, katerih kakovost se je poslabšala, ali uničene proizvode;
Annex XIII, for products which have entered storage but taking-over of which has been refused.
Priloge XIII za proizvode, ki so prispeli v skladišče in katerih prevzem je bil zavrnjen.
The value of the quantities bought in shall be determined for the quantities of products entering storage, on the basis of the intervention price, taking account of increases, premiums, reductions, percentages and coefficients applicable to the intervention price at the time of purchase in accordance with the criteria laid down in the sectoral agricultural legislation.
Določitev vrednosti odkupov se opravi za količine proizvodov, ki prispejo v skladišče, na podlagi intervencijske cene ob upoštevanju povišanj, premij, odbitkov, odstotkov in koeficientov, ki se uporabljajo za intervencijsko ceno pri odkupu proizvoda, v skladu z merili, ki jih določa kmetijska sektorska zakonodaja.
However, in the cases and situations referred to in Annex X and points 2(a) and (c) of Annex XII, increases, premiums, reductions, percentages and coefficients shall not be taken into consideration.
Vendar pa se za primere in stanja iz Priloge X in točk 2.(a) in 2.(c) Priloge XII povišanja, premije, odbitki, odstotki in koeficienti ne upoštevajo.
The costs paid or charged when products are bought in for the physical operations referred to in Article 4(1)(c), in accordance with Community rules, shall be entered in the accounts as expenditure or revenue relating to technical costs, separately from the buying-in price.
Stroški, ki se pri odkupu proizvodov plačajo ali zaračunajo za materialne operacije iz člena 4(1)(c) v skladu s predpisi Skupnosti, se knjižijo kot odhodki ali prihodki v zvezi s tehničnimi stroški ločeno od odkupne cene.
In the financial accounts referred to in Article 5(2), quantities in storage at the end of the accounting year and to be carried forward to the next accounting year shall be valued at their average book value (carryover value), as determined by the monthly account of the last month of the accounting year.
V finančnih računih iz člena 5(2) se količine skladiščenih proizvodov ob koncu obračunskega leta, ki bodo prenesene v naslednje obračunsko leto, ovrednotijo po njihovi povprečni knjigovodski vrednosti (cena prenosa), določeni z mesečnim računom zadnjega meseca obračunskega leta.
Quantities entering storage which are found not to meet the conditions for storage shall be entered in the accounts at the time of removal from storage as a sale at the price at which they were bought in.
Količine, ki prispejo v skladišče in za katere se izkaže, da ne izpolnjujejo pogojev za skladiščenje, se knjižijo kot prodaja na dan odvzema iz skladišča po ceni, po kateri so bile odkupljene.
However, if at the time of actual removal from storage the conditions are met for application of point (b) of Annex X, the Commission shall be consulted in advance on the removal of the goods.
Vendar pa, če so v času fizičnega odvzema proizvoda iz skladišča izpolnjeni pogoji za uporabo Priloge X(b), se je treba o odvzemu blaga iz skladišča predhodno posvetovati s Komisijo.
Where an account shows a positive balance, this shall be deducted from the expenditure for the current accounting year.
Če račun izkaže kreditni saldo, se ta odšteje od odhodkov za tekoče obračunsko leto.
Where there is a change in the standard amounts, the time allowed for payment, interest rates or other calculation elements after the first day of a month, the new elements shall apply to physical operations with effect from the following month.
V primeru spremembe standardnih zneskov, rokov plačila, obrestnih mer ali drugih elementov izračuna po prvem dnevu v mesecu, se novi elementi uporabljajo od materialnih operacij naslednjega meseca naprej.
AMOUNTS FINANCED AND DECLARATIONS OF EXPENDITURE AND OF REVENUE
FINANCIRANI ZNESKI TER IZJAVE O ODHODKIH IN PRIHODKIH
Amount financed
Financirani znesek
The amount to be financed under the intervention measures referred to in Article 3 shall be determined on the basis of the accounts drawn up and kept by the paying agencies in accordance with Article 2(3)(a), and to which the various items of expenditure and revenue referred to in Article 5 are debited and credited, respectively, taking account where necessary of amounts of expenditure fixed under the sectoral agricultural legislation.
Financirani znesek iz naslova intervencijskih ukrepov iz člena 3 se določi na podlagi računov, ki jih vzpostavijo in vodijo plačilne agencije v skladu s členom 2(3)(a) ter na katere se različne postavke odhodkov in prihodkov iz člena 5 knjižijo v breme oziroma v dobro, pri čemer se po potrebi upoštevajo zneski odhodkov, določeni v okviru kmetijske sektorske zakonodaje.
The paying agencies shall transmit to the Commission, each month and each year, by electronic means, the information needed for the financing of public storage expenditure and the accounts evidencing expenditure and revenue relating to public storage in the form of tables (e-FAUDIT tables), models of which are set out in Annex III to this Regulation, within the time limits laid down in Article 4(1)(c) of Regulation (EC) No 883/2006 and in Article 7(2) of Regulation (EC) No 883/2006.
Plačilna agencija mesečno in letno pošilja Komisiji po elektronski poti informacije, potrebne za financiranje odhodkov javnega skladiščenja, in račune, ki dokazujejo odhodke in prihodke v zvezi z javnim skladiščenjem, v obliki tabel (Tabele e-FAUDIT), katerih vzorci so v Prilogi III k tej uredbi, in v rokih, določenih v členu 4(1)(c) Uredbe (ES) št. 883/2006 in členu 7(2) Uredbe (ES) št. 883/2006.
Declarations of expenditure and of revenue
Izjave o odhodkih in prihodkih
Financing by the EAGF shall be equal to the expenditure, calculated on the basis of the information notified by the paying agency, after deduction of any revenue accruing from the intervention measures, validated by the computerised system set up by the Commission and included by the paying agency in its declaration of expenditure drawn up in accordance with Article 6 of Regulation (EC) No 883/2006.
Financiranje s strani EKJS je enako odhodkom, ki so bili izračunani na podlagi elementov, sporočenih s strani plačilne agencije, pri čemer so bili odšteti morebitni prihodki iz intervencijskih ukrepov, potrjeni prek informacijskega sistema, ki ga je vzpostavila Komisija, in ki jih je plačilna agencija navedla v svoji izjavi o odhodkih, sestavljeni v skladu s členom 6 Uredbe (ES) št. 883/2006.
Sums recovered following the occurrence of irregularity or negligence as referred to in Article 32(1) of Regulation (EC) No 1290/2005 and amounts received or recovered from sellers, purchasers and storers which meet the criteria laid down in Article 12 of Regulation (EC) No 883/2006 shall be declared to the EAGF budget under the conditions laid down in Article 4(2)(a) of that Regulation.
Zneski, izterjani zaradi nepravilnosti ali malomarnosti, iz člena 32(1) Uredbe (ES) št. 1290/2005, in zneski, dobljeni ali izterjani pri prodajalcih, kupcih in skladiščnikih, ki izpolnjujejo merila iz člena 12 Uredbe (ES) 883/2006, se prijavijo v proračun EKJS pod pogoji, določenimi v členu 4(2)(a) navedene uredbe.
EXCHANGE OF INFORMATION AND DOCUMENTS
IZMENJAVA INFORMACIJ IN DOKUMENTOV
Computer systems
Informacijski sistemi
Computer systems permitting the secure electronic exchange of data under the conditions and in accordance with the arrangements laid down in Article 18 of Regulation (EC) No 883/2006 shall be used to perform the notifications and information exchanges provided for in this Regulation, and to draw up the documents, models of which are set out in Annex III.
Sporočanje in izmenjave informacij, ki jih določa ta uredba, ter določitev dokumentov, katerih vzorci so v Prilogi III, potekajo po informacijskih sistemih, ki omogočajo varno elektronsko izmenjavo, pod pogoji in v skladu z načini, opredeljenimi v členu 18 Uredbe (ES) št. 883/2006.
Transition
Prehod
For the Member States outside the euro zone, the value of the net quantities carried over from the 2006 to the 2007 accounting year, minus the second depreciation at the end of the 2006 accounting year, shall be converted into euro on the basis of the last exchange rate established by the European Central Bank before the 2007 accounting year.
Za države članice, ki ne pripadajo območju eura, se vrednost neto količin, ki se prenesejo iz obračunskega leta 2006 v leto 2007, pri čemer se odšteje druga amortizacija na koncu obračunskega leta 2006, pretvori v eure na podlagi zadnjega menjalnega tečaja, ki ga določi Evropska centralna banka pred obračunskim letom 2007.
Where a Member State outside the euro zone continues to keep its accounts in national currency in the 2007 accounting year in accordance with the second subparagraph of Article 2(2) of Regulation (EC) No 883/2006, the exchange rates to apply during and at the end of that year are as follows:
Če država članica v skladu z drugim pododstavkom člena 2(2) Uredbe (ES) št. 883/2006, ki ne pripada območju eura, za obračunsko leto 2007 še naprej vodi računovodstvo v nacionalni valuti, so menjalni tečaji, ki se uporabljajo med in ob koncu tega proračunskega leta, naslednji: