natgillin/translations-raw huggingface dataset:
This means that, in this reference system, where an asset has a negative book value that consists in nuclear decommissioning liabilities, the burden stays with the seller, and, should the buyer agree to take responsibility for the liabilities, it is entitled to receive payment for these liabilities as a negative price.
To pomeni, da v tem referenčnem sistemu, v katerem ima sredstvo negativno knjigovodsko vrednost, ki zajema jedrske obveznosti za razgradnjo, breme ostane pri prodajalcu, če pa se kupec strinja, da bo prevzel odgovornost za obveznosti, lahko prejme plačilo za te obveznosti kot negativno ceno.
In this reference system, when it acquired the plants from Magnox Electric BNFL was therefore entitled to receive the value of the Magnox Undertaking as a negative price for their negative book value.
V tem referenčnem sistemu je bila družba BNFL, ko je kupila elektrarne od družbe Magnox Electric, tako upravičena, da prejme vrednost zaveze Magnox kot negativno ceno za njihovo negativno knjigovodsko vrednost.
The Magnox Undertaking cannot therefore be interpreted as an advantage given to BNFL, and could be rightly included in the company's balance sheet as an asset it owned.
Zaveze Magnox zato ne moremo razlagati kot prednost, dodeljeno družbi BNFL, in se lahko pravilno vključi v bilanco stanja družbe kot sredstvo, ki je bilo v njeni lasti.
Thus it can be counted as a contribution by BNFL towards meeting the nuclear liabilities for which it had assumed complete responsibility.
Tako se lahko šteje kot prispevek družbe BNFL k izpolnjevanju jedrskih obveznosti, za katere je prevzela popolno odgovornost.
The same reasoning must be used for the transfer of the assets from BNFL to the NDA: since the NDA takes over all liabilities under this reference system, BNFL should at the same time provide the NDA with positive assets of a total value equal to that of the liabilities transferred.
Enako razmišljanje moramo uporabiti za prenos sredstev od družbe BNFL na NDA: ker NDA prevzema vse obveznosti v skladu s tem referenčnim sistemom, bi morala družba BNFL hkrati zagotoviti NDA pozitivna sredstva v skupni vrednosti, ki je enaka vrednosti prenesenih obveznosti.
If it did not do so, the difference would constitute aid to BNFL.
Če tega ne bi storila, bi razlika pomenila pomoč za družbo BNFL.
The following table, which was provided by the United Kingdom, gives an update of the values of the liabilities and assets transferred by BNFL to the NDA as provided before the Opening of Procedure.
Spodnja tabela, ki jo je predložilo Združeno kraljestvo, prikazuje posodobljene vrednosti obveznosti in sredstev, ki so se z družbe BNFL prenesla na NDA, kot je bilo določeno pred sprožitvijo postopka.
It is worth underlining that, as was explained above, the full value of the Magnox Undertaking can be considered as a contribution by BNFL since BNFL was entitled to get this value itself as a payment at the time it purchased the plants.
Smiselno je poudariti, da se celotna vrednost zaveze Magnox, kot je bilo pojasnjeno zgoraj, lahko šteje kot prispevek družbe BNFL, saj je bila ta družba upravičena, da to vrednost prejme sama kot plačilo v času, ko je kupila elektrarne.
2005 estimates of assets and liabilities to be transferred from BNFL to the NDA showing BNFL contribution towards its Nuclear Liabilities.
Ocene sredstev in obveznosti za leto 2005, ki naj bi se prenesle z družbe BNFL na NDA in ki prikazujejo prispevek družbe BNFL k njenim jedrskim obveznostim.
March 2005 prices, discounted at 5,4 % nominal, amounts in GBP billion.
Cene marca 2005, znižane za 5,4 % v nominalni vrednosti, zneski v milijardah GBP.
Total Economic Nuclear Liabilities
Skupaj gospodarske jedrske obveznosti
Magnox future cash flows
Prihodnji finančni tokovi elektrarn Magnox
The table above is based on BNFL's accounts.
Zgornja tabela temelji na računovodskih izkazih družbe BNFL.
These accounts have been audited.
Ti računovodski izkazi so bili revidirani.
Apart from the increase in value of the Magnox Undertaking due to its indexation, the main change as compared to the figures contained in the Opening of Procedure consists in the fact that BNFL will be transferring more financial assets to the NDA.
Poleg povečanja vrednosti zaveze Magnox zaradi njene indeksacije, je glavna sprememba v primerjavi s številkami, navedenimi ob sprožitvi postopka, dejstvo, da bo družba BNFL prenesla več finančnih sredstev na NDA.
The Commission is aware that estimates for future revenue from the Sellafield site can be controversial.
Komisija se zaveda, da so lahko ocene za prihodnji prihodek od lokacije Sellafield sporne.
Greenpeace attached to its submission a report questioning the pertinence of investment in these assets, and in particular for SMP.
Greenpeace je k svojim predloženim pripombam dodal poročilo, v katerem je dvomil o primernosti naložb v ta sredstva, zlasti za obrat SMP.
The Commission notes however that THORP's future cash flow is based mostly on contracts which have already been signed and which will be executed in the remaining lifetime of the plant.
Vendar pa Komisija ugotavlja, da prihodnji finančni tokovi za obrat THORP temeljijo predvsem na pogodbah, ki so že bile podpisane in se bodo izvajale v preostali življenjski dobi elektrarne.
Estimates of THORP future cash flow are therefore unlikely to be significantly flawed.
Zato je malo verjetno, da bodo ocene o prihodnjih finančnih tokovih obrata THORP občutno napačne.
It may indeed be possible, as Greenpeace argues, that reprocessing will not be the best environmental solution for nuclear waste final management.
Lahko pa se dejansko zgodi, kot trdi Greenpeace, da predelava ne bo najboljša okoljska rešitev za končno ravnanje z jedrskimi odpadki.
However, the Commission considers that the power to make this decision lies solely with the countries concerned and is immaterial to the Community State aid policy.
Vendar pa Komisija meni, da so za to odločitev izključno pristojne zadevne države in ni bistvena za politiko državne pomoči Skupnosti.
The situation for SMP is different, since SMP still has to contract most of its operations.
Položaj za obrat SMP je drugačen, saj mora SMP še vedno skleniti pogodbe za izvedbo večine svojih dejavnosti.
The Commission compared the value submitted by the United Kingdom authorities with the one that resulted from the procedure of assessment of BNFL's economic case for the Sellafield MOX plant.
Komisija je primerjala vrednost, ki so jo predložili organi Združenega kraljestva, z vrednostjo, ki je bila ugotovljena v postopku presoje gospodarskega primera družbe BNFL za elektrarno Sellafield MOX.
The Commission found that the figure used by the UK authorities is within the average range of reasonable scenarios resulting from the analysis undertaken by independent consultants for this assessment.
Komisija je ugotovila, da so številke, ki so jih uporabili organi Združenega kraljestva, v okviru povprečnega območja sprejemljivih scenarijev, ki so posledica analize, ki so jo za to presojo opravili neodvisni svetovalci.
The Commission notes Greenpeace's comment that the aforementioned assessment of BNFL's economic case for the Sellafield MOX plant took place after most of the investment costs in SMP had been sunk.
Komisija upošteva pripombo Greenpeacea, da je zgoraj navedena presoja gospodarskega primera družbe BNFL za elektrarno Sellafield MOX potekala potem, ko se je večina investicijskih stroškov v obrat SMP znižala.
This timing meant that investment costs were not taken into account when deciding on the economic rationale for or against operating the plant.
Ta časovna razporeditev je pomenila, da se investicijski stroški ne bi smeli upoštevati pri odločanju o gospodarski utemeljitvi za ali proti upravljanju elektrarne.
The Commission understands that, in this context, the positive result of the assessment could give the wrong impression that investment in SMP was a profitable decision overall, whereas in fact, the result meant only that, since the investment had already been made, it was more logical to operate it in the hope of losing less money overall.
Komisija razume, da bi lahko v tem okviru pozitivni rezultat presoje dal napačen vtis, da so bile naložbe v obrat SMP na splošno dobičkonosna odločitev, medtem ko je rezultat dejansko pomenil le, da je bilo, glede na to, da so naložbe že bile izvedene, bolj logično njeno upravljanje v upanju, da bo na koncu izgubljenega manj denarja.
However, the Commission notes that this distinction only affects the validity of the choice of the timing of the assessment, not the validity of future cash flow estimates in the assessment.
Vendar Komisija ugotavlja, da ta razlika vpliva samo na veljavnost izbire pravega trenutka za presojo in ne na veljavnost ocen prihodnjih finančnih tokov v presoji.
The estimated future cash flow for Magnox plants takes account of the latest electricity prices in Great Britain.
Ocenjeni prihodnji finančni tok za elektrarne Magnox upošteva najnovejše cene električne energije v Veliki Britaniji.
Electricity prices in Britain were particularly high at the end of 2005.
Cene električne energije v Veliki Britaniji so bile izredno visoke konec leta 2005.
It is unclear whether they will stay at that level for a sustained period.
Ni jasno, ali bodo na tej ravni ostale dalj časa.
However, some of the reasons usually put forward for high electricity prices, in particular the increase in gas prices and the effect of emission trading, are likely to remain, and could even grow in the case of the effect of emission trading.
Vendar pa bodo nekateri razlogi, ki so po navadi navedeni za visoke cene električne energije, zlasti rast cen plina in učinek trgovanja z emisijami, verjetno ostali in bi se lahko celo povečali v primeru učinka trgovanja z emisijami.
Furthermore, the figures used for estimating this cash flow, although they take account of the rising trend, are still very cautious as compared to prices witnessed today.
Poleg tega so številke, uporabljene za oceno tega finančnega toka, čeprav upoštevajo naraščajoče gibanje, še vedno zelo previdne v primerjavi s cenami, katerim smo priča danes.
The Commission therefore believes that this estimate is acceptable for the few years during which Magnox plants will continue to operate.
Komisija zato meni, da je ta ocena sprejemljiva za nekaj let, ko bodo elektrarne Magnox še vedno obratovale.
The NDA computes and publishes its own estimates of total nuclear liabilities.
Družba NDA izračunava in objavlja svoje ocene skupnih jedrskih obveznosti.
These estimates are higher than the ones used in BNFL's accounts.
Te ocene so višje od ocen, uporabljenih v računovodskih izkazih družbe BNFL.
They do not distinguish between economic and non-economic liabilities, since this distinction, which is significant for State aid control, is irrelevant for the NDA's activities.
Ocene ne ločujejo med gospodarskimi in negospodarskimi obveznostmi, saj ta razlika, ki je sicer pomembna za nadzor državnih pomoči, ni pomembna za dejavnosti NDA.
However, according to the United Kingdom, splitting the NDA's latest estimates for total liabilities into economic and non-economic liabilities in the same proportion as that used for the above computation results in estimated total economic nuclear liabilities reaching GBP 18,2 billion in March 2005 prices (compared to GBP 15,1 billion from BNFL's accounts).
Vendar pa po podatkih Združenega kraljestva razdelitev najnovejših ocen NDA za vse obveznosti v gospodarske in negospodarske obveznosti v enakem razmerju, kot se je uporabil za zgornji izračun, pripelje do skupnih ocenjenih gospodarskih jedrskih obveznostih v višini 18,2 milijarde GBP v cenah marca 2005 (v primerjavi s 15,1 milijarde GBP iz računovodske evidence družbe BNFL).
The total BNFL contribution resulting from the same computation as in Table 3 above would become negative by GBP 1,9 billion (instead of a positive GBP 1,1 billion.
Skupni prispevek družbe BNFL, ki je posledica istega izračuna kot v tabeli 3, bi postal negativen za 1,9 milijarde GBP (namesto pozitivne 1,1 milijarde GBP.
The Commission acknowledges that nuclear liabilities are difficult to estimate, since they relate to activities that will take place a long time in the future, and of which we still have little experience.
Komisija priznava, da je jedrske obveznosti težko oceniti, saj se nanašajo na dejavnosti, ki bodo potekale daleč v prihodnosti in s katerimi imamo še vedno malo izkušenj.
This is particularly true of decommissioning activities that concern very specific sites like the ones transferred to the NDA.
To zlasti velja za dejavnosti razgradnje, ki se nanašajo na zelo specifične lokacije, kot je tiste, ki so bile prenesene na NDA.
In view of these uncertainties, the Commission is of the opinion that a GBP 3,1 billion margin of uncertainty out of a total of about GBP 15 to 18 billion is acceptable.
Glede na te negotovosti Komisija meni, da je meja negotovosti v višini 3,1 milijarde GBP od skupaj okoli 15–18 milijard GBP sprejemljiva.
It is understandable that BNFL's estimate of the liabilities is smaller than the NDA's.
Razumljivo je, da je ocena obveznosti, ki jo je naredila družba BNFL, nižja od ocene, ki jo je izvedel NDA.
Indeed, it is clearly in BNFL's interest to have smaller liabilities in its balance sheet.
Nedvomno je namreč, da je v interesu družbe BNFL imeti v svoji bilanci stanja nižje obveznosti.
On the other hand, it is in the NDA's interest to be conservative to get sufficient funding for its activities, especially in a period of budgetary restrictions.
Na drugi strani je v interesu NDA, da je previden, da bi pridobil dovolj sredstev za svoje dejavnosti, zlasti v obdobju proračunskih omejitev.
The fact that the NDA is under an obligation to achieve a 2 % p.a. gain in efficiencies adds to the incentive to present rather conservative first estimates.
Dejstvo, da mora NDA doseči 2-odstotno večjo učinkovitost na leto, je še dodatna spodbuda, da predstavi precej previdne prve ocene.
The UK Government indicates that similar but already more advanced experience in the USA shows that decommissioning costs estimates tend to follow a curve whereby, after an initial growth, they eventually decrease as a result of increased experience and technology improvements.
Vlada Združenega kraljestva navaja, da podobne, vendar veliko naprednejše izkušnje v ZDA kažejo, da ocene stroškov razgradnje običajno sledijo krivulji, pri čemer po začetni rasti sčasoma padejo zaradi več izkušenj in tehnološkega napredka.
Over the last ten years the United States Government has introduced performance-based contracts for nuclear clean-up.
V zadnjih desetih letih je vlada Združenih držav uvedla pogodbe na podlagi uspešnosti za jedrsko čiščenje.
This is the approach to clean-up that the NDA is now committed to implementing.
Gre za pristop k čiščenju, h kateremu se je NDA sedaj zavezal, da ga bo uporabil.
Experience in the US has been that over a period of five years or so it is possible to reverse the tendency for liability estimates to increase and in contrast to reduce liability estimates through accelerating work and cost reductions.
Izkušnje v ZDA so pokazale, da je v pet ali več letih mogoče obrniti naraščajočo težnjo za ocene obveznosti in nasprotno znižati ocene obveznosti s pospešenim delom in znižanjem stroškov.
For example the US Treasury Financial Report for 2003 notes that the Department of Energy reduced its environmental liability by USD 26,3 billion or 12,5 % in fiscal year 2003; this is the second year in a row that Energy's environmental liability has decreased.
Na primer, finančno poročilo Ministrstva za finance ZDA za leto 2003 ugotavlja, da je Ministrstvo za energijo v proračunskem letu 2003 znižalo svoje okoljske obveznosti za 26,3 milijarde USD ali 12,5 %; to je že drugo leto zapovrstjo, da so se okoljske obveznosti Ministrstva za energijo znižale.
The decrease in 2003 was primarily due to restructuring the clean-up programme to focus on its core mission and accelerating clean-up.
Do znižanja leta 2003 je prišlo predvsem zaradi prestrukturiranja načrta za čiščenje, ki se je osredotočil na svojo osrednjo nalogo, in pospešenega čiščenja.
A more recent report by the United States Government Accountability Office (GAO) reviewed the Department of Energy's cost reduction target for nuclear clean-up.
V novejšem poročilu ameriške službe za nadzor javne porabe (United States Government Accountability Office, GAO) je bil pregledan cilj znižanja stroškov za jedrsko čiščenje, ki si ga je zadalo Ministrstvo za energijo.
The GAO report identified that as at March 2005 the Department of Energy was on track or ahead of schedule for many of the 16 clean-up activities it measures and behind schedule for three challenging and costly activities.
V poročilu GAO je bilo ugotovljeno, da je marca 2005 Ministrstvo za energijo za številne izmed 16 dejavnosti čiščenja, ki jih meri, sledilo načrtu ali ga je že prehitelo ter da je zaostajalo za načrtom za tri visoko zastavljene in drage dejavnosti.
The GAO report stated that the Department of Energy is still expecting significant cost reductions of the initial target of 50 billion USD.
V poročilu GAO je bilo navedeno, da Ministrstvo za energijo še vedno pričakuje občutnejša znižanja stroškov od prvotno zastavljenega cilja 50 milijard USD.
In view of the above, the Commission considers that it can reasonably consider that, of the two estimates, BNFL's estimate will probably prove to be closer to reality.
Glede na zgoraj navedeno Komisija meni, da je mogoče razumno domnevati, da se bo ocena družbe BNFL izkazala za bolj resnično od obeh ocen.
Therefore, the Commission concludes that the Measure does not include any aid to BNFL within this reference system.
Zato Komisija ugotavlja, da ukrep ne vključuje nobene pomoči družbi BNFL v okviru tega referenčnega sistema.
Analysis under the second reference system (pollution costs as operating costs).
Analiza v skladu z drugim referenčnim sistemom (stroški onesnaževanja kot stroški obratovanja).
To calculate BNFL's contribution under this reference system, the first step consists in allocating nuclear liabilities properly to the successive owners of the assets, in a way that is consistent with the fees that a hypothetical decommissioning operator would have charged to each of them.
Da bi izračunali prispevek družbe BNFL v okviru tega referenčnega sistema, prva faza vključuje ustrezno dodelitev jedrskih obveznosti zaporednim lastnikom sredstev na način, ki je v skladu z dajatvami, ki bi jih hipotetični upravljavec razgradnje zaračunal vsakemu od njih.
The profile of such a fee would be likely to be tightly linked to the assets' revenues.
Profil takšne dajatve bi bil verjetno tesno povezan s prihodki od sredstev.
For the Magnox plants, the Commission considers that the most appropriate way to do this is to allocate liabilities on a time proportion basis, since the output of these power plants remains very stable over time.
Za elektrarne Magnox Komisija meni, da je najprimernejši način izvedbe razporeditev obveznosti na podlagi časovnega deleža, saj je proizvodnja teh elektrarn skozi čas zelo stabilna.
In the case of Springfields, the allocation distinguished between liabilities linked to the reprocessing of Magnox spent fuel, liabilities linked to the reprocessing of AGR spent fuel and other liabilities.
V primeru lokacije Springfields je razporeditev ločevala med obveznostmi glede predelave izrabljenega goriva iz elektrarn Magnox, obveznostmi glede predelave izrabljenega goriva iz plinsko hlajenega reaktorja in drugimi obveznostmi.
Magnox liabilities are allocated using the same pattern as the one used for Magnox plants above, since nuclear waste generation is directly linked to the plant's electricity output.
Obveznosti glede predelave izrabljenega goriva iz elektrarn Magnox se razporedijo na podlagi enakega vzorca, kot je bil uporabljen za elektrarne Magnox zgoraj, saj je nastajanje jedrskih odpadkov neposredno povezano s proizvodnjo električne energije elektrarne.
AGR liabilities are allocated to BNFL in accordance with its arrangement with BE whereby BE retained responsibility for these liabilities until 1995.
Obveznosti glede predelave izrabljenega goriva iz plinsko hlajenega reaktorja so družbi BNFL dodeljene v skladu z njenim dogovorom z BE, s katerim je družba BE ohranila odgovornost za te obveznosti do leta 1995.
The same method is used for Magnox-related liabilities of the Sellafield site.
Enaka metoda je uporabljena za obveznosti, povezane s predelavo izrabljenega goriva iz elektrarn Magnox na lokaciji Sellafield..
Other (non-Magnox and non-AGR) liabilities in Springfields are allocated on a time proportion basis.
Druge obveznosti (ki niso del obveznosti glede predelave izrabljenega goriva iz elektrarn Magnox in predelave izrabljenega goriva iz plinsko hlajenega reaktorja) na lokaciji Springfields so razporejene na osnovi časovnega deleža.
The same time proportion method is used for the Drigg and Capenhurst sites.
Enaka metoda časovnega deleža se uporablja za obrata Drigg in Capenhurst.
The situation is different for the THORP and SMP plants of the Sellafield site.
Položaj je drugačen za obrata THORP in SMP na lokaciji Sellafield.
These assets were built by BNFL.
Ta sredstva je ustanovila družba BNFL.
THORP was operated first by BNFL, but will continue to be operated by the NDA.
Obrat THORP je najprej upravljala družba BNFL, vendar bo z upravljanjem nadaljeval NDA.
SMP will be operated exclusively or almost exclusively by the NDA.
Obrat SMP bo izključno ali skoraj izključno upravljal NDA.
Allocating liabilities on a time proportion basis would therefore lead to the attribution of an important share of these liabilities to the NDA.
Razporeditev obveznosti na podlagi časovnega deleža bi tako pomenila dodelitev pomembnega deleža teh obveznosti organu NDA.
However, unlike power plants or fuel supply plants, these assets are not meant to have a steady business plan.
Vendar pa naj ta sredstva v nasprotju z elektrarnami ali obrati za oskrbo z gorivom ne bi imela trdnega poslovnega načrta.
They are generally commercially managed in such a way as to generate most of their revenue at the very beginning of their operations.
Večinoma se upravljajo komercialno, tako da večino prihodka ustvarijo na samem začetku svojega obratovanja.
The first contracts that are signed in this respect are known as ‘baseload’ contracts.
Prve pogodbe, ki so podpisane v zvezi s tem, so znane kot pogodbe „pri osnovni obremenitvi“.
Operators aim at recovering if possible all decommissioning costs from the revenue generated by these contracts.
Upravljavci si prizadevajo za povračilo, če je to mogoče, vseh stroškov razgradnje iz prihodkov, ki se ustvarijo s temi pogodbami.
This is typically the case for THORP and SMP.
To praviloma drži v primerih obratov THORP in SMP.
In such cases, the Commission believes that, even in this reference system, it is reasonable to allocate all liabilities to the first owner, because a diligent regulator would be likely to fix contributions to repay the full decommissioning costs in such a way as to charge most if not all of them on baseload contracts signed by this owner.
V takšnih primerih Komisija verjame, da je celo v tem referenčnem sistemu smiselno dodeliti vse obveznosti prvemu lastniku, ker bi vesten urejevalec verjetno določil prispevke, s katerimi bi povrnil celotne stroške razgradnje na tak način, da bi jih večino, če ne celo vse, obračunal na podlagi pogodb pri osnovni obremenitvi, ki jih je podpisal ta lastnik.
The Commission notes that comments from Greenpeace point to the fact that it is quite likely that the business prospects for THORP and SMP are not as good as they originally seemed.
Komisija ugotavlja, da pripombe organizacije Greenpeace kažejo na dejstvo, da je povsem verjetno, da poslovni obeti za obrata THORP in SMP niso tako dobri, kot se je zdelo na začetku.