natgillin/translations-raw huggingface dataset:
Certain undertakings may be designated as universal service providers in accordance with Article 8 of the Universal Service Directive and may be subject to regulatory control on retail tariffs in accordance with the provisions of Article 17 of the universal service Directive.
Nekatera podjetja so lahko določena kot izvajalci univerzalne storite v skladu s členom 8 Direktive o univerzalni storitvi in so lahko predmet predpisanega nadzora maloprodajnih tarif v skladu z določbami člena 17 Direktive o univerzalni storitvi.
For those Member States that operate schemes to finance universal service obligations, it is recommended that any contribution that designated undertaking(s) receive as part of a compensation mechanism is identified in the systems for accounting separation.
Za tiste države članice, ki izvajajo sheme za financiranje obveznosti univerzalne storitve, je priporočljivo, da se kakršen koli prispevek, ki ga določeno(a) podjetje(a) prejme(jo) kot del mehanizma kompenzacij, opredeli v sistemih za ločeno računovodstvo.
These accounting guidelines are concerned with regulatory reporting and they are not intended as a replacement for any statutory financial reporting that may be required in the Member State.
Te računovodske smernice veljajo za regulativno poročanje in ne služijo kot nadomestilo za kakršno koli zakonsko določeno finančno poročanje, ki se lahko zahteva v državi članici.
This Recommendation will be reviewed not later than three years after the date of application.
To priporočilo se pregleda najkasneje tri leta po datumu začetka uporabe.
OJ L 141, 13.5.1998, p. 6.
UL L 141, 13.5.1998, str. 6.
The ERG was established by Commission Decision 2002/627/EC (OJ L 200, 30.7.2002, p. 38) as amended by Decision 2004/641/EC (OJ L 293, 16.9.2004, p. 30).
Združenje evropskih regulatorjev je bilo ustanovljeno z Odločbo Komisije 2002/627/ES (UL L 200, 30.7.2002, str. 38), spremenjeno z Odločbo 2004/641/ES (UL L 293, 16.9.2004, str. 30).
Direct costs are those costs wholly and unambiguously incurred against specified activities.
Neposredni stroški so tisti stroški, ki so v celoti in nedvoumno nastali v zvezi z določenimi dejavnostmi.
Indirect costs are those costs that require apportionment using a fair and objective attribution methodology.
Posredni stroški so tisti stroški, ki zahtevajo porazdelitev z uporabo pravične in objektivne metodologije razporejanja.
Some of the assets may be in excess of requirements or network architecture may be suboptimal.
Nekatera sredstva lahko presegajo zahteve ali pa arhitektura omrežja ni optimalna.
Implementation of a bottom-up economic/engineering model helps providing information about inefficient and unnecessary incurred costs, which should be removed.
Izvajanje gospodarskega/tehničnega modela od spodaj navzgor pomaga zagotavljati podatke o neučinkovitih in nepotrebno nastalih stroških, ki jih je treba odpraviti.
GUIDELINES ON REPORTING REQUIREMENTS AND PUBLICATION OF INFORMATION
SMERNICE O ZAHTEVAH POROČANJA IN OBJAVI INFORMACIJ
This Annex outlines the periodic reporting framework, publication issues and the statement of compliance.
Ta priloga določa okvir za redno poročanje, objavljanje in izjavo o skladnosti.
Pursuant to the principles recommended at point 2 of the Recommendation, cost accounting and accounting separation systems must produce financial information at a level of detail which demonstrates compliance with the principles of non-discrimination and transparency, adequately identifying and attributing revenues, costs, capital employed and volumes for the various activities performed by the operator.
V skladu z načeli, priporočenimi v točki 2 Priporočila, morajo sistemi stroškovnega računovodstva in ločenega računovodstva zagotoviti takšne podrobne finančne informacije, ki dokažejo skladnost z načeli nediskriminacije in preglednosti, ustrezno ugotavljajo in določajo prihodke, stroške, vloženi kapital in obseg za različne aktivnosti, ki jih izvaja operater.
Such accounting information should be made available promptly to the national regulatory authority.
Takšne računovodske informacije morajo biti takoj na voljo nacionalnemu regulativnemu organu.
Good presentation of regulatory accounts ensures that the essential messages of the financial statements are communicated clearly and effectively and in as simple and straightforward a manner as possible.
Dobra predstavitev regulativnih računov zagotavlja, da so bistvena sporočila finančnih izkazov jasna in učinkovita ter kolikor je mogoče preprosta in enostavna.
The presentation of information in financial statements involves some degree of abstraction and aggregation.
Predstavitev informacij v finančnih izkazih obsega določeno stopnjo abstrakcije in združevanja.
If this process is carried out in an orderly manner, greater knowledge will result because such a presentation will satisfy the various regulatory objectives such as demonstrating that charges are cost-orientated or that there is no undue discrimination.
Če je ta postopek pravilno izveden, bo rezultat več znanja, ker bo takšna predstavitev zadovoljila različne regulativne cilje, kot je npr. dokaz, da so bremenitve stroškovno naravnane ali da ni nedovoljene diskriminacije.
Accounting reports comprise supporting notes and supplementary schedules that amplify and explain the financial statements.
Računovodska poročila vsebujejo spremne opombe in dodatne dokumente, ki razširjajo in pojasnjujejo finančne izkaze.
Both the financial statements and the supporting notes form an integrated whole.
Finančni izkazi in spremne opombe predstavljajo integrirano celoto.
Regulatory accounting information serves national regulatory authorities and other parties that may be affected by regulatory decisions based on that information, such as competitors, investors and consumers.
Regulativne računovodske informacije služijo nacionalnim regulativnim organom in drugim strankam, kot so konkurenti, investitorji in potrošniki, na katere lahko vplivajo regulativne odločitve, ki temeljijo na teh podatkih.
In this context, publication of information may contribute to an open and competitive market and also add credibility to the regulatory accounting system.
V tem okviru lahko objava informacij prispeva k odprtemu in konkurenčnemu trgu in k verodostojnosti regulativnega računovodskega sistema.
However, full disclosure may be restricted by national and Community rules regarding business confidentially.
Vendar je popolno razkritje lahko omejeno z nacionalnimi predpisi in predpisi Skupnosti o poslovni tajnosti.
Therefore, it is recommended that national regulatory authorities, having taken the opinion of operators, define what information can be considered as confidential and should not be made available.
Zato je priporočeno, da nacionalni regulativni organi z upoštevanjem mnenja operaterjev določijo, katere informacije se lahko štejejo kot zaupne in ne bi smele biti na voljo javnosti.
Preparation and publication of information
Priprava in objava informacij
The following financial information should be prepared and published (subject to confidentiality and national law obligations) for the relevant market/service:
Za upoštevni trg/storitev morajo biti pripravljene in objavljene naslednje finančne informacije (z upoštevanjem tajnosti in obveznosti nacionalne zakonodaje):
profit and loss statements,
izkaze poslovnega uspeha,
capital employed statement (detailed calculation methodology and value of parameters used),
izkaz vloženega kapitala (podrobna metodologija izračuna in vrednost uporabljenih parametrov),
consolidation and reconciliation with statutory accounts or other source of costing information,
konsolidacija in uskladitev z zakonsko določenimi računi ali drugimi viri informacij o stroških,
a description of the costing methodologies including reference to cost base and standards, allocation and valuation methodologies, identification and treatment of indirect costs,
opis metodologij obračunavanja stroškov, vključno s sklicevanjem na osnovo za stroške in standarde, metodologije dodelitev in vrednotenj, določanje in obravnavanje posrednih stroškov,
non-discrimination notes (detailed transfer charges),
zapisi o nediskriminaciji (podrobno opisane bremenitve prenosa),
audit opinion (if required by the national regulatory authority),
revizijsko mnenje (če ga zahteva nacionalni regulativni organ),
a description of accounting policies and regulatory accounting principles,
opis računovodskih politik in regulativnih načel računovodstva,
a statement of compliance with Community and national rules,
izjava skladnosti s pravili Skupnosti in nacionalnimi pravili,
other supplementary schedules as required.
drugi dodatni dokumenti v skladu s predpisi.
Reporting formats, which may follow standard statutory accounting design, should be defined in advance by the national regulatory authority, in consultation with operators.
Obrazce za poročila, ki lahko sledijo standardni zakonsko določeni računovodski obliki, morajo nacionalni regulativni organi določiti vnaprej v posvetovanju z operaterji.
The statement of compliance with Community and national legislation, audit opinion and description of accounting principles, policies, methodologies and procedures used, namely the cost allocation methodologies, cannot be considered confidential.
Izjava o skladnosti z zakonodajo Skupnosti in nacionalno zakonodajo, revizijsko mnenje in opis računovodskih načel, politik, metodologij in uporabljenih postopkov oziroma metodologij razdelitve stroškov se ne morejo šteti za zaupne.
Without prejudice to national and Community laws on business confidentiality, the audit results should be made publicly available.
Ne glede na nacionalno zakonodajo in zakonodajo Skupnosti o poslovni tajnosti morajo biti rezultati revizije dostopni javnosti.
The statement of compliance
Izjava o skladnosti
The annual statement of compliance should at least include:
Letna izjava o skladnosti mora vsebovati vsaj:
the conclusions of the auditor,
zaključke revizorja,
all identified irregularities,
vse ugotovljene nepravilnosti,
recommendations made by the auditor (with a description of the corresponding effects),
priporočila revizorja (z opisom ustreznih učinkov),
the full description of the verification methodology followed, and
celoten opis uporabljene metodologije preverjanja, in
some aggregate financial and accounting data (such as CCA adjustments, main assumptions made on attribution methodologies, level of costs allocated and the level of granularity of the model).
nekatere agregatne finančne in računovodske podatke (kot so prilagoditve metode računovodstva tekočih stroškov, glavne predpostavke, ki temeljijo na metodologijah dodeljevanja, višina dodeljenih stroškov in stopnja granularnosti modela).
Publication of the statement of compliance and of the audit results should be presented in a form easily accessible by interested parties, such as a paper or electronic version, or published on the operator’s or national regulatory authority’s website.
Objava izjave o skladnosti in rezultatov revizije mora biti predstavljena v obliki, ki je zainteresiranim strankam lahko dostopna, npr. v papirni ali elektronski obliki, ali objavljena na spletni strani nacionalnega regulativnega organa ali na spletnih straneh operaterjev.
Reporting period
Obdobje poročanja
Publication of regulatory accounts should take place annually and as soon as possible after the end of the accounting (reporting) year.
Regulativni računi morajo biti objavljeni letno in čim hitreje po koncu računovodskega (poročevalskega) leta.
Publication of the statement must take place no later than two months after the completion of the regulatory audit or no later than the current practice as specified by regulatory obligations.
Izjava mora biti objavljena najkasneje dva meseca po zaključku regulativne revizije oziroma ne pozneje, kot določa obstoječa praksa v skladu z regulativnimi obveznostmi.
on collective cross-border management of copyright and related rights for legitimate online music services
o kolektivnem čezmejnem upravljanju avtorskih in sorodnih pravic za zakonite spletne glasbene storitve
In April 2004 the Commission adopted a Communication on the Management of Copyright and Related Rights in the Internal Market.
Komisija je aprila 2004 sprejela Sporočilo o upravljanju avtorske in sorodnih pravic na notranjem trgu.
The European Parliament, in its report of 15 January 2004 [1], stated that right-holders should be able to enjoy copyright and related rights protection wherever such rights are established, independent of national borders or modes of use during the whole term of their validity.
Evropski parlament je v svojem poročilu z dne 15. januarja 2004 [1] navedel, da bi morali imetniki pravic imeti možnost uveljaviti zaščito avtorske in sorodnih pravic, kadar koli so takšne pravice vzpostavljene, neodvisno od nacionalnih meja in načinov uporabe, in sicer v vsem obdobju njihove veljavnosti.
The European Parliament further emphasised that any action by the Community in respect of the collective cross-border management of copyright and related rights should strengthen the confidence of artists, including writers and musicians, that the pan-European use of their creative works will be financially rewarded [2].
Evropski parlament je nadalje poudaril, da mora kakršna koli dejavnost Skupnosti glede kolektivnega čezmejnega upravljanja avtorske in sorodnih pravic okrepiti zaupanje umetnikov, vključno s pisatelji in glasbeniki, da bodo finančno nagrajeni za vseevropsko izkoriščanje svojega ustvarjalnega dela [2].
New technologies have led to the emergence of a new generation of commercial users that make use of musical works and other subject matter online.
Nove tehnologije so prinesle novo generacijo komercialnih uporabnikov, ki glasbena dela in druge vsebine spletno uporabljajo.
The provision of legitimate online music services requires management of a series of copyright and related rights.
Zagotavljanje zakonitih spletnih glasbenih storitev zahteva upravljanje avtorske in sorodnih pravic.
One category of those rights is the exclusive right of reproduction which covers all reproductions made in the process of online distribution of a musical work.
Ena kategorija navedenih pravic je izključna pravica razmnoževanja, ki zajema vse posnetke, ki nastanejo v procesu spletnega razširjanja glasbenih del.
Other categories of rights are the right of communication to the public of musical works, the right to equitable remuneration for the communication to the public of other subject matter and the exclusive right of making available a musical work or other subject matter.
Druge kategorije pravic so pravica do javne priobčitve glasbenih del, pravica do primernega nadomestila za javno priobčitev drugih vsebin in izključna pravica do dajanja na voljo glasbenih del ali drugih vsebin.
Pursuant to Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rights in the information society [3] and Council Directive 92/100/EEC of 19 November 1992 on rental right and lending right and on certain rights related to copyright in the field of intellectual property [4], a licence is required for each of the rights in the online exploitation of musical works.
V skladu z Direktivo Evropskega parlamenta in Sveta 2001/29/ES z dne 22. maja 2001 o usklajevanju določenih vidikov avtorske in sorodnih pravic v informacijski družbi [3] in z Direktivo Sveta 92/100/EGS z dne 19. novembra 1992 o pravici dajanja v najem in pravici posojanja ter o določenih pravicah, sorodnih avtorski, na področju intelektualne lastnine [4] se za vsako pravico pri spletnem izkoriščanju glasbenih del zahteva dovoljenje.
These rights may be managed by collective rights managers that provide certain management services to right-holders as agents or by individual right-holders themselves.
Te pravice lahko upravljajo kolektivni upravljavci pravic, ki kot agenti zagotovijo določene upravljavske storitve imetnikom pravice, ali imetniki pravic sami.
Licensing of online rights is often restricted by territory, and commercial users negotiate in each Member State with each of the respective collective rights managers for each right that is included in the online exploitation.
Izdajanje dovoljenj za spletne pravice je pogosto omejeno na ozemlje in komercialni uporabniki se v posamezni državi članici pogajajo s posameznim tamkajšnjim kolektivnim upravljavcem pravic za vsako posamezno pravico, ki je zajeto v spletno izkoriščanje.
In the era of online exploitation of musical works, however, commercial users need a licensing policy that corresponds to the ubiquity of the online environment and which is multi-territorial.
Vendar v času spletnega izkoriščanja glasbenih del komercialni uporabniki potrebujejo politiko izdajanja dovoljenj, ki ustreza splošni razširjenosti spletnega okolja in ki se uporablja za več ozemelj.
It is therefore appropriate to provide for multi-territorial licensing in order to enhance greater legal certainty to commercial users in relation to their activity and to foster the development of legitimate online services, increasing, in turn, the revenue stream for right-holders.
Zato je primerno zagotoviti izdajanje dovoljenj za več ozemelj, da bi se povečala pravna varnost za komercialne uporabnike v zvezi z njihovo dejavnostjo in pospešil razvoj zakonitih spletnih storitev ter posledično povečal priliv dohodkov imetnikov pravic.
Freedom to provide collective management services across national borders entails that right-holders are able to freely choose the collective rights manager for the management of the rights necessary to operate legitimate online music services across the Community.
Svoboda zagotavljanja kolektivnega upravljanja storitev, ki sega čez nacionalne meje, zahteva, da lahko imetniki pravic svobodno izbirajo kolektivnega upravljavca pravic za upravljanje pravic, potrebnih za zakonito nudenje spletnih glasbenih storitev v Skupnosti.
That right implies the possibility to entrust or transfer all or a part of the online rights to another collective rights manager irrespective of the Member State of residence or the nationality of either the collective rights manager or the rights-holder.
Zadevna pravica vključuje možnost, da se vse ali del spletnih pravic zaupa drugemu kolektivnemu upravljavcu pravic ali se jih nanj prenese ne glede na državo članico stalnega prebivališča ali državljanstvo kolektivnega upravljavca pravic ali imetnika pravic.
Fostering effective structures for cross-border management of rights should also ensure that collective rights managers achieve a higher level of rationalisation and transparency, with regard to compliance with competition rules, especially in the light of the requirements arising out of the digital environment.
Podpiranje učinkovitih struktur za čezmejno upravljanje pravic mora prav tako zagotoviti, da kolektivni upravljavci pravic dosežejo višjo stopnjo racionalizacije in preglednosti v zvezi z upoštevanjem pravil konkurence zlasti glede na zahteve, ki izhajajo iz digitalnega okolja.
The relationship between right-holders and collective rights managers, whether based on contract or statutory membership rules, should include a minimum protection for right-holders with respect to all categories of rights that are necessary for the provision of legitimate online music services.
Odnos med imetniki pravic in kolektivnimi upravljavci pravic mora, bodisi da temelji na pogodbi bodisi na zakonsko predpisanih pravilih za člane, vsebovati minimalno zaščito za imetnike pravic glede vseh kategorij pravic, ki so potrebne za zagotavljanje zakonitih spletnih glasbenih storitev.
There should be no difference in treatment of right-holders by rights managers on the basis of the Member State of residence or nationality.
Upravljavci pravic ne smejo različno obravnavati imetnikov pravic na podlagi države članice stalnega prebivališča ali državljanstva.
Royalties collected on behalf of right-holders should be distributed equitably and without discrimination on the grounds of residence, nationality, or category of right-holder.
Tantieme, pobrane v imenu imetnikov pravic, morajo biti razdeljene pravično in brez razlikovanja na podlagi stalnega prebivališča, državljanstva ali kategorije imetnika pravic.
In particular, royalties collected on behalf of right-holders in Member States other than those in which the right-holders are resident or of which they are nationals should be distributed as effectively and efficiently as possible.
Zlasti pa morajo biti kar najbolj uspešno in učinkovito razdeljene tantieme, pobrane v imenu imetnikov pravic v državah članicah, ki niso tisti, v katerih imajo imetniki pravic stalno prebivališče ali so njihovi državljani.
Additional recommendations on accountability, right-holder representation in the decision-making bodies of collective rights managers and dispute resolution should ensure that collective rights managers achieve a higher level of rationalisation and transparency and that right-holders and commercial users can make informed choices.
Dodatna priporočila glede odgovornosti, zastopanosti imetnikov pravic v organih odločanja kolektivnih upravljavcev pravic in glede reševanja sporov bi morala zagotoviti, da kolektivni upravljavci pravic dosežejo višjo stopnjo racionalizacije in preglednosti in da imetniki pravic in komercialni uporabniki lahko izbirajo na podlagi prejetih informacij.
There should be no difference in treatment on the basis of category of membership in the collective rights management society: all right-holders, be they authors, composers, publishers, record producers, performers or others, should be treated equally.
V družbi kolektivnega upravljanja pravic pri obravnavi ne sme delati razlik na podlagi kategorije članstva: vsi imetniki pravic, ne glede na to, ali so avtorji, skladatelji, založniki, producenti, izvajalci ali drugi, morajo biti enako obravnavani.
It is appropriate to continuously assess the development of the online music market,
Primerno je redno ocenjevati razvoj spletnega glasbenega trga –
For the purposes of this Recommendation the following definitions are applied:
Za namene tega priporočila se uporabljajo naslednje opredelitve:
‘management of copyright and related rights for the provision of legitimate online music services at Community level’ means the provision of the following services: the grant of licences to commercial users, the auditing and monitoring of rights, the enforcement of copyright and related rights, the collection of royalties and the distribution of royalties to right-holders;
„upravljanje avtorske in sorodnih pravic za zagotavljanje zakonitih spletnih glasbenih storitev na ravni Skupnosti“ pomeni zagotavljanje naslednjih storitev: dodelitve dovoljenj komercialnim uporabnikom, revizije in spremljanja pravic, krepitve avtorske in sorodnih pravic, pobiranja tantiem in razdelitve tantiem imetnikom pravic;
‘musical works’ means any musical work or other protected subject matter;
„glasbena dela“ pomeni katero koli glasbeno delo ali drugo zaščiteno vsebino;
‘repertoire’ means the catalogue of musical works which is administered by a collective rights manager;
„repertoar“ pomeni katalog glasbenih del, ki ga upravlja kolektivni upravljavec pravic;
‘multi-territorial licence’ means a licence which covers the territory of more than one Member state;
„dovoljenje za več ozemelj“ pomeni dovoljenje, ki zajema ozemlje več kot ene države članice;
‘collective rights manager’ means any person providing the services set out in point (a) to several right-holders;
„kolektivni upravljavec pravic“ pomeni katero koli osebo, ki zagotavlja storitve, določene v točki (a), za več imetnikov pravic;
‘online rights’ means any of the following rights:
„spletne pravice“ pomeni katero koli od naslednjih pravic:
the exclusive right of reproduction that covers all reproductions provided for under Directive 2001/29/EC in the form of intangible copies, made in the process of online distribution of musical works;
izključno pravico razmnoževanja, ki zajema vse posnetke, določeno v skladu z Direktivo 2001/29/ES v obliki nesnovnih kopij, nastalih v procesu spletnega razširjanja glasbenih del;