natgillin/translations-raw huggingface dataset:
The above findings show that DC-CFL-i and AC-CFL-i do not share the same basic physical and technical characteristics, and do not have the same basic end-uses.
Zgoraj navedene ugotovitve kažejo, da DC-CFL-i in AC-CFL-i nimajo enakih osnovnih fizikalnih in tehničnih lastnosti ter osnovne končne uporabe.
They are not interchangeable and do not compete with each other on the Community market.
Niso zamenljivi in si na trgu Skupnosti med seboj ne konkurirajo.
On this basis, it is concluded that DC-CFL-i and AC-CFL-i are two different products and the anti-dumping duty in force on imports of CFL-i originating in the PRC should not be applied to imports of DC-CFL-i.
Na podlagi tega se sklene, da gre pri DC-CFL-i in AC-CFL-i za dva različna izdelka in da se veljavna protidampinška dajatev na uvoz CFL-i s poreklom iz LRK za DC-CFL-i ne sme uporabljati.
It also follows that DC-CFL-i were not subject to the original investigation although this was not explicitly spelled out in the original Regulation.
Iz tega sledi, da DC-CFL-i niso bili predmet prvotne preiskave, čeprav to v prvotni uredbi ni bilo izrecno navedeno.
Based on the above, the scope of application of the existing measures should be clarified by an amendment to the original Regulation.
Na podlagi zgoraj navedenega je treba obseg uporabe razjasniti s spremembo prvotne uredbe.
Since measures imposed by Regulation (EC) No 1470/2001 were extended to imports of CFL-i consigned from Vietnam, Pakistan and/or the Philippines, whether declared as originating in Vietnam, Pakistan or the Philippines or not by Regulation (EC) No 866/2005, this Regulation should be amended accordingly.
Ker so bili ukrepi, uvedeni z Uredbo (ES) št. 1470/2001, razširjeni na uvoz CFL-i, poslanih iz Vietnama, Pakistana in/ali s Filipinov, ne glede na to, ali so deklarirani kot izdelek s poreklom iz Vietnama, Pakistana ali Filipinov ali ne, z Uredbo (ES) št. 866/2005, je treba navedeno uredbo ustrezno spremeniti.
REQUEST FOR RETROACTIVE APPLICATION
ZAHTEVA ZA RETROAKTIVNO UPORABO
Given that the conclusions in recitals 32 and 33 that DC-CFL-i were not part of the product concerned in the original investigation leading to the imposition of anti-dumping measures on imports of CFL-i from the PRC, the clarification of the product scope should have a retroactive effect to the date of the imposition of the existing definitive anti-dumping duties.
Glede na sklepe iz uvodnih izjav 32 in 33, DC-CFL-i niso del zadevnega izdelka iz prvotne preiskave, na podlagi katere so bili uvedeni protidampinški ukrepi na uvoz CFL-i iz LRK, mora imeti razjasnitev obsega izdelka retroaktivni učinek do datuma uvedbe obstoječe dokončne protidampinške dajatve.
Consequently, the definitive anti-dumping duties paid pursuant to Council Regulation (EC) No 1470/2001 on imports of CFL-i in the Community should be reimbursed for those import transactions which were related to DC-CFL-i.
Zato je treba dokončne protidampinške dajatve, plačane v skladu z Uredbo Sveta (ES) št. 1470/2001 na uvoz CFL-i v Skupnost, vrniti za uvozne transakcije v zvezi s DC-CFL-i.
The reimbursement must be requested from national customs authorities in accordance with applicable national customs legislation and without prejudice to the Communities own resources, and in particular Article 7(1) of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources [6],
Vračilo je treba zahtevati pri nacionalnih carinskih organih v skladu z veljavno nacionalno carinsko zakonodajo in brez poseganja v lastne vire Skupnosti in zlasti v člen 7(1) Uredbe Sveta (ES, Euratom) št. 1150/2000 z dne 22. maja 2000 o izvajanju Sklepa št. 94/728/ES, Euratom o sistemu virov lastnih sredstev Skupnosti [6] –
Regulation (EC) No 1470/2001 is amended as follows:
Uredba (ES) št. 1470/2001 se spremeni, kot sledi:
Article 1(1) is replaced by the following:
Člen 1(1) se nadomesti z naslednjim:
A definitive anti-dumping duty is hereby imposed on imports of electronic compact fluorescent discharge lamps functioning on alternating current (including electronic compact fluorescent discharge lamps functioning on both alternating and direct current), with one or more glass tubes, with all lighting elements and electronic components fixed to the lamp foot, or integrated in the lamp foot, falling within CN code ex85393190 (TARIC code 85393190*91 until 10 September 2004 and TARIC code 85393190*95 from 11 September 2004 on), and originating in the People’s Republic of China.’
Uvede se dokončna protidampinška dajatev na uvoz elektronskih kompaktnih fluorescenčnih žarnic na razelektrenje, ki delujejo na izmenični tok (vključno z elektronskimi kompaktnimi fluorescenčnimi žarnicami na razelektrenje, ki delujejo tako na izmenični kot na enosmerni tok), z eno ali več steklenimi cevmi, z vsemi svetilnimi elementi in elektronskimi sestavnimi deli, pritrjenimi na podnožje ali vanj vdelanimi, ki se uvrščajo v oznako KN ex85393190 (oznaka TARIC 85393190*91 do 10. septembra 2004 in oznaka TARIC 85393190*95 od 11. septembra 2004 naprej), s poreklom iz Ljudske republike Kitajske.“
The amounts secured by way of provisional anti-dumping duties pursuant to Regulation (EC) No 255/2001 on imports of electronic compact fluorescent discharge lamps functioning on alternating current (including electronic compact fluorescent lamps functioning on both alternating and direct current) with one or more glass tubes, with all lighting elements and electronic components fixed to the lamp foot or integrated in the lamp foot originating in the People’s Republic of China shall be collected at the rate of the duty definitively imposed.
Zneski, zavarovani z začasnimi protidampinškimi dajatvami, v skladu z Uredbo Komisije (ES) št. 255/2001 na uvoz elektronskih kompaktnih fluorescenčnih žarnic na razelektrenje, ki delujejo na izmenični tok (vključno z elektronskimi kompaktnimi fluorescenčnimi žarnicami na razelektrenje, ki delujejo tako na izmenični kot na enosmerni tok) z eno ali več steklenimi cevmi, z vsemi svetilnimi elementi in elektronskimi sestavnimi deli, pritrjenimi na podnožje ali vanj vdelanimi, s poreklom iz Ljudske republike Kitajske, se poberejo po stopnji dokončno uvedene dajatve.
The amounts secured by way of provisional duties pursuant to Regulation (EC) No 255/2001 on imports manufactured by Zhejiang Sunlight Group Co., Ltd shall be collected at the rate of duty definitively imposed on imports manufactured by Zhejiang Yankon Group Co., Ltd (TARIC additional code A241).’
Zneski, zavarovani z začasnimi protidampinškimi dajatvami v skladu z Uredbo Komisije (ES) št. 255/2001 na uvoz izdelkov, ki jih proizvaja Zhejiang Sunlight Group Co., Ltd, se poberejo po stopnji dajatve, dokončno uvedene na uvoz izdelkov, ki jih proizvaja Zhejiang Yankon Group Co., Ltd (dodatna oznaka TARIC A241).“
Article 1(1) of Council Regulation (EC) No 866/2005 is replaced by the following:
Člen 1(1) Uredbe Sveta (ES) št. 866/2005 se nadomesti z naslednjim:
The definitive anti-dumping duty of 66,1 % imposed by Regulation (EC) No 1470/2001 on imports of electronic compact fluorescent discharge lamps functioning on alternating current (including electronic compact fluorescent discharge lamps functioning on both alternating and direct current), with one or more glass tubes, with all lighting elements and electronic components fixed to the lamp foot, or integrated in the lamp foot falling within CN code ex85393190 (TARIC code 85393190*91 until 10 September 2004 and TARIC code 85393190*95 from 11 September 2004 on), and originating in the People’s Republic of China, is hereby extended to electronic compact fluorescent discharge lamps functioning on alternating current (including electronic compact fluorescent discharge lamps functioning on both alternating and direct current), with one or more glass tubes, with all lighting elements and electronic components fixed to the lamp foot or integrated in the lamp foot consigned from Vietnam, Pakistan and/or the Philippines whether declared as originating in Vietnam, Pakistan or the Philippines or not (TARIC code 85393190*92).’
Dokončna protidampinška dajatev v višini 66,1 %, uvedena z Uredbo (ES) št. 1470/2001 na uvoz elektronskih kompaktnih fluorescenčnih žarnic na razelektrenje, ki delujejo na izmenični tok (vključno z elektronskimi kompaktnimi fluorescenčnimi žarnicami na razelektrenje, ki delujejo tako na izmenični kot na enosmerni tok), z eno ali več steklenimi cevmi, z vsemi svetilnimi elementi in elektronskimi sestavnimi deli, pritrjenimi na podnožje ali vanj vdelanimi, ki se uvrščajo v oznako KN ex85393190 (oznaka TARIC 85393190*91 do 10. septembra 2004 in oznaka TARIC 85393190*95 od 11. septembra 2004 naprej), s poreklom iz Ljudske republike Kitajske se razširi na elektronske kompaktne fluorescenčne žarnice na razelektrenje, ki delujejo na izmenični tok (vključno z elektronskimi kompaktnimi fluorescenčnimi žarnicami na razelektrenje, ki delujejo tako na izmenični kot na enosmerni tok), z eno ali več steklenimi cevmi, z vsemi svetilnimi elementi in elektronskimi sestavnimi deli, pritrjenimi na podnožje ali vanj vdelanimi, ki so poslane iz Vietnama, Pakistana in/ali s Filipinov, ne glede na to, ali so deklarirane kot izdelek s poreklom iz Vietnama, Pakistana ali Filipinov ali ne (oznaka TARIC 85393190*92).“
It shall apply from 9 February 2001.
Uporablja se od 9. februarja 2001.
Any reimbursement of anti-dumping duties paid on the basis of Regulation (EC) No 1470/2001 between 9 February 2001 and the date of entering into force of the present Regulation shall be made without any prejudice to the provisions of Regulation (EC, Euratom) No 1150/2000 and in particular Article 7 thereof.
Povračila protidampinških dajatev na podlagi Uredbe (ES) št. 1470/2001, plačanih med 9. februarjem 2001 in dnem začetka veljavnosti te uredbe, se izvedejo brez poseganja v določbe Uredbe (ES, Euratom) št. 1150/2000 o izvajanju Sklepa št. 94/728/ES, Euratom in zlasti člena 7 Uredbe.
OJ L 145, 9.6.2005, p. 1.
UL L 145, 9.6.2005, str. 1.
OJ C 301, 7.12.2004, p. 2.
UL C 301, 7.12.2004, str. 2.
OJ L 38, 8.2.2001, p. 8.
UL L 38, 8.2.2001, str. 8.
Commission Regulation (EC) No 1323/2006
Uredba Komisije (ES) št. 1323/2006
This Regulation shall enter into force on 7 September 2006.
Ta uredba začne veljati 7. septembra 2006.
to Commission Regulation of 6 September 2006 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 6. septembra 2006 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1324/2006
Uredba Komisije (ES) št. 1324/2006
This Regulation shall enter into force on 8 September 2006.
Ta uredba začne veljati 8. septembra 2006.
to Commission Regulation of 7 September 2006 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 7. septembra 2006 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1325/2006
Uredba Komisije (ES) št. 1325/2006
amending Regulation (EC) No 1298/2006 fixing the export refunds on white and raw sugar exported without further processing
o spremembi Uredbe (ES) št. 1298/2006 o določitvi izvoznih nadomestil za beli sladkor in surovi sladkor, ki se izvaža brez nadaljnje predelave
Export refunds on products listed in Article 1(1)(b) of Regulation (EC) No 318/2006 were fixed from 1 September 2006 by Commission Regulation (EC) No 1298/2006 [2].
Izvozna nadomestila za proizvode iz člena 1(1)(b) Uredbe (ES) št. 318/2006 so bila določena od 1. septembra 2006 z Uredbo Komisije (ES) št. 1298/2006 [2].
Regulation (EC) No 1298/2006 should therefore be amended accordingly,
Uredbo (ES) št. 1298/2006 je treba zato ustrezno spremeniti –
The Annex to Regulation (EC) No 1298/2006 is replaced by the text in the Annex to this Regulation.
Priloga k Uredbi (ES) št. 1298/2006 se nadomesti z besedilom v Prilogi k tej uredbi.
OJ L 238, 1.9.2006, p. 8.
UL L 238, 1.9.2006, str. 8.
Export refunds on white and raw sugar exported without further processing applicable from 8 September 2006 [1]NB: The destinations are defined as follows:
Izvozna nadomestila za beli sladkor in surovi sladkor, ki se izvaža brez nadaljnje predelave, ki se uporabljajo od 8. septembra 2006 [1]N.B.: Opredeljeni namembni kraji:
Commission Regulation (EC) No 1326/2006
Uredba Komisije (ES) št. 1326/2006
For tenders notified from 1 to 7 September 2006, pursuant to the invitation to tender issued in Regulation (EC) No 1059/2006, the maximum reduction in the duty on sorghum imported shall be 14,57 EUR/t and be valid for a total maximum quantity of 63000 t.
Za ponudbe, prejete v obdobju od 1. do 7. septembra 2006 v okviru natečaja, razpisanega v Uredbi (ES) št. 1059/2006, znaša največje znižanje uvozne dajatve za sirek 14,57 EUR/t in velja za največjo skupno količino 63000 t.
Commission Regulation (EC) No 1327/2006
Uredba Komisije (ES) št. 1327/2006
No action shall be taken on the tenders notified from 1 to 7 September 2006 in response to the invitation to tender for the refund for the export of common wheat issued in Regulation (EC) No 936/2006.
V okviru razpisa za nadomestila za izvoz navadne pšenice, objavljenega v Uredbi (ES) št. 936/2006, se ne izbere nobene ponudbe, predložene od 1. do 7. septembra 2006.
Commission Regulation (EC) No 1328/2006
Uredba Komisije (ES) št. 1328/2006
of 8 September 2006
z dne 8. septembra 2006
This Regulation shall enter into force on 9 September 2006.
Ta uredba začne veljati 9. septembra 2006.
Done at Brussels, 8 September 2006.
V Bruslju, 8. septembra 2006
to Commission Regulation of 8 September 2006 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 8. septembra 2006 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1329/2006
Uredba Komisije (ES) št. 1329/2006
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 the International Financial Reporting Interpretations Committee's (IFRIC's) Interpretations 8 and 9
o spremembi Uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede Pojasnil 8 in 9 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP)
On 12 January 2006, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 8 Scope of IFRS 2.
Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) je 12. januarja 2006 objavil Pojasnilo 8 OPMSRP Področje uporabe MSRP 2.
IFRIC 8 clarifies that the accounting standard International Financial Reporting Standard (IFRS) 2 Share-based Payment applies to arrangements where an entity makes share-based payments for apparently nil or inadequate consideration.
OPMSRP 8 pojasnjuje, da se računovodski standard mednarodni standard računovodskega poročanja (MSRP) 2 Plačilo z delnicami uporablja za ureditve, pri katerih podjetje izvaja plačila z delnicami navidezno brezplačno ali za neprimerno plačilo.
On 1 March 2006, IFRIC published IFRIC Interpretation 9 Reassessment of Embedded Derivatives.
OPMSRP je 1. marca 2006 objavil Pojasnilo 9 OPMSRP Ponovna ocenitev vgrajenih izpeljanih finančnih instrumentov.
IFRIC 9 clarifies certain aspects of the treatment of embedded derivatives under IAS 39 Financial Instruments: Recognition and Measurement.
OPMSRP 9 pojasnjuje nekatere vidike obravnave vgrajenih izpeljanih finančnih instrumentov na podlagi MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRIC 8 and IFRIC 9 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da OPMSRP 8 in OPMSRP 9 izpolnjujeta tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
The International Financial Reporting Interpretations Committee’s (IFRIC's) Interpretation 8 Scope of IFRS 2 is inserted as set out in the Annex to this Regulation;
vstavi se Pojasnilo 8 Področje uporabe MSRP 2 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP), kakor je navedeno v Prilogi k tej uredbi;
IFRIC's Interpretation 9 Reassessment of Embedded Derivatives is inserted as set out in the Annex to this Regulation.
vstavi se Pojasnilo 9 OPMSRP Ponovna ocenitev vgrajenih izpeljanih finančnih instrumentov, kakor je navedeno v prilogi k tej uredbi.
Each company shall apply IFRIC 8 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, February, March or April commencement date which shall apply IFRIC 8 as from the commencement date of the 2007 financial year at the latest.
Vse družbe začnejo uporabljati OPMSRP 8, kakor je navedeno v Prilogi k tej uredbi, najpozneje z datumom začetka svojega finančnega leta 2006, razen družb, katerih finančno leto se začenja januarja, februarja, marca ali aprila in bodo začele OPMSRP 8 uporabljati najpozneje z dnem začetka finančnega leta 2007.
Each company shall apply IFRIC 9 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, February, March, April or May commencement date which shall apply IFRIC 9 as from the commencement date of the 2007 financial year at the latest.
Vse družbe začnejo uporabljati OPMSRP 9, kakor je navedeno v Prilogi k tej uredbi, najpozneje z datumom začetka svojega finančnega leta 2006, razen družb, katerih finančno leto se začenja januarja, februarja, marca, aprila ali maja in bodo začele OPMSRP 9 uporabljati najpozneje z dnem začetka finančnega leta 2007.
Regulation as last amended by Regulation (EC) No 708/2006 (OJ L 122, 9.5.2006, p. 19).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 708/2006 (UL L 122, 9.5.2006, str. 19).
IFRIC Interpretation 8 Scope of IFRS 2
Pojasnilo 8 OPMSRP Področje uporabe MSRP 2
IFRIC Interpretation 9 Reassessment of Embedded Derivatives
Pojasnilo 9 OPMSRP Ponovna ocenitev vgrajenih izpeljanih finančnih instrumentov
IFRIC INTERPRETATION 8
RAZLAGA OPMSRP 8
Scope of IFRS 2
Področje uporabe MSRP 2
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake
Background
OZADJE
IFRS 2 applies to share-based payment transactions in which the entity receives or acquires goods or services.
MSRP 2 se uporablja za plačilne transakcije z delnicami, pri katerih podjetje prejme ali pridobi blago ali storitve.
‘Goods’ includes inventories, consumables, property, plant and equipment, intangible assets and other non-financial assets (IFRS 2, paragraph 5).
„Blago“ vključuje zaloge, potrošno blago, opredmetena osnovna sredstva, neopredmetena sredstva in druga nefinančna sredstva (MSRP 2, odstavek 5).
Consequently, except for particular transactions excluded from its scope, IFRS 2 applies to all transactions in which the entity receives non-financial assets or services as consideration for the issue of equity instruments of the entity.
Zaradi tega se MSRP 2, razen v posebnih transakcijah, ki niso vključene v njegovo področje uporabe, uporablja za vse transakcije, v katerih podjetje pridobi nefinančna sredstva ali storitve kot plačilo za izdajo kapitalskih instrumentov podjetja.
IFRS 2 also applies to transactions in which the entity incurs liabilities, in respect of goods or services received, that are based on the price (or value) of the entity’s shares or other equity instruments of the entity.
MSRP 2 se uporablja tudi za transakcije, s katerimi podjetje prevzema obveznosti za prejeto blago ali storitve, ki temeljijo na tečaju (ali vrednosti) delnice podjetja ali drugega kapitalskega instrumenta podjetja.
In some cases, however, it might be difficult to demonstrate that goods or services have been (or will be) received.
V nekaterih primerih pa bi lahko bilo težko dokazati prejem blaga ali storitev.
For example, an entity may grant shares to a charitable organisation for nil consideration.
Podjetje lahko na primer brezplačno podeli delnice dobrodelni organizaciji.
It is usually not possible to identify the specific goods or services received in return for such a transaction.
Posebnega blaga ali storitev, prejetih v zameno za tako transakcijo, ponavadi ni mogoče opredeliti.
A similar situation might arise in transactions with other parties.
Podobne okoliščine lahko nastopijo tudi pri transakcijah z drugimi strankami.
IFRS 2 requires transactions in which share-based payments are made to employees to be measured by reference to the fair value of the share-based payments at grant date (IFRS 2, paragraph 11) [1].
MSRP 2 zahteva, da se transakcije, v katerih se plačila z delnicami izvedejo v korist zaposlencev, merijo s sklicevanjem na pošteno vrednost plačil z delnicami na datum podelitve (MSRP 2, odstavek 11).
Hence, the entity is not required to measure directly the fair value of the employee services received.
Zato podjetju ni treba neposredno meriti poštene vrednosti prejetih storitev zaposlencev.
For transactions in which share-based payments are made to parties other than employees, IFRS 2 specifies a rebuttable presumption that the fair value of the goods or services received can be estimated reliably.
Za transakcije, pri katerih se plačila z delnicami izvedejo v korist strank, ki niso zaposlenci, MSRP 2 določa spodbitno domnevo, da je prejeto blago oz. storitve možno zanesljivo oceniti.
In these situations, IFRS 2 requires the transaction to be measured at the fair value of the goods or services at the date the entity obtains the goods or the counterparty renders service (IFRS 2, paragraph 13).
V teh okoliščinah MSRP 2 zahteva, da mora biti transakcija izmerjena po pošteni vrednosti blaga ali storitev na datum, ko podjetje pridobi blago ali ko nasprotna stranka opravi storitev (MSRP 2, odstavek 13).
Hence, there is an underlying presumption that the entity is able to identify the goods or services received from parties other than employees.
Zato obstaja osnovna domneva, da je podjetje sposobno opredeliti blago ali storitve, prejete od strank, ki niso zaposlenci.
This raises the question of whether the IFRS applies in the absence of identifiable goods or services.
S tem se zastavlja vprašanje, ali se MSRP uporablja v odsotnosti opredeljivega blaga ali storitev.
That in turn raises a further question: if the entity has made a share-based payment and the identifiable consideration received (if any) appears to be less than the fair value of the share-based payment, does this situation indicate that goods or services have been received, even though they are not specifically identified, and therefore that IFRS 2 applies?
To pa odpira še eno vprašanje: ali to, da podjetje opravi plačilo z delnicami in je videti, da opredeljivo prejeto plačilo (če obstaja) znaša manj kakor poštena vrednost plačila z delnicami, nakazuje, da so bili blago ali storitve prejeti, četudi niso posebej opredeljeni, in se zato uporablja MSRP 2?
It should be noted that the phrase ‘the fair value of the share-based payment’ refers to the fair value of the particular share-based payment concerned.
Poudariti je treba, da se izraz „poštena vrednost plačila z delnicami“ nanaša na pošteno vrednost posebnega zadevnega plačila z delnicami.
For example, an entity might be required by government legislation to issue some portion of its shares to nationals of a particular country, which may be transferred only to other nationals of that country.
Podjetje bi lahko na primer na podlagi državne zakonodaje moralo izdati določen delež svojih delnic državljanom določene države, ki bi se lahko prenesle samo drugim državljanom iste države.