natgillin/translations-raw huggingface dataset:
This revision is necessary since the regulatory framework of 2002 brought about some important changes to the regulatory package of 1998 such as the enlarged scope of application of the framework; a different approach to the imposition of ex ante obligations; a different scope of application of the specific provisions concerning cost accounting and accounting separation; and the application of the principle of technology neutrality.
Ta posodobitev je potrebna, ker je regulativni okvir iz leta 2002 prinesel nekatere pomembne spremembe regulativnega paketa iz leta 1998, kot so povečan obseg uporabe okvira, drugačen pristop k uvedbi predhodnih (ex ante) obveznosti, drugačen obseg uporabe posebnih določb v zvezi s stroškovnim računovodstvom in ločenim računovodstvom; in uporaba načela tehnološke nevtralnosti.
The overall objectives of this Recommendation are to foster the application of consistent accounting principles and methodologies at EU level, taking into account the experience gained by the national regulatory authorities in the domain of cost accounting and accounting separation; improve the transparency of the accounting systems, the methodologies, the data elaborated, the auditing and reporting process to the benefit of all involved parties.
Splošni cilji Priporočila so skrbeti za uporabo skladnih načel in metodologij računovodstva na ravni EU ob upoštevanju izkušenj, ki so jih nacionalni regulativni organi pridobili na področju stroškovnega računovodstva in ločenega računovodstva; izboljšati preglednost računovodskih sistemov, metodologij, pripravljenih podatkov, postopka revizije in poročanja v korist vseh udeleženih strank.
Operators may operate in markets in which they have been designated as having significant market power, as well as in competitive markets where they are not so designated.
Operaterji lahko delujejo na trgih, kjer imajo pomembno tržno moč, in na konkurenčnih trgih, kjer nimajo takšne moči.
In order to carry out its regulatory tasks, a national regulatory authority may need information about markets where operators do not have SMP.
Za opravljanje svojih regulativnih nalog lahko nacionalni regulativni organ potrebuje informacije o trgih, kjer operaterji nimajo pomembne tržne moči.
When an obligation for accounting separation is imposed on a notified operator with SMP on one or more markets, the imposition of accounting separation may cover markets where the operator does not have SMP, e.g. to ensure the coherence of data.
Ko se obveznost za ločeno računovodstvo naloži priglašenemu operaterju s pomembno tržno močjo na enem ali več trgih, lahko obveznost ločenega računovodstva pokriva trge, kjer operater nima pomembne tržne moči, npr. za zagotavljanje skladnosti podatkov.
Any mandated cost accounting or accounting separation methodology used in particular as a basis for price control decisions should be specified in a way that encourages efficient investment, identifies potential anti-competitive behaviour, notably margin squeezes, and should be in accordance with the national regulatory authority’s policy objectives as set out in Article 8 of Directive 2002/21/EC.
Vsaka predpisana metodologija stroškovnega računovodstva ali ločenega računovodstva, ki se uporablja zlasti kot osnova za odločbe o cenovnem nadzoru, mora biti določena na način, ki spodbuja učinkovite naložbe, opredeljuje možno protikonkurenčno obnašanje, zlasti zmanjševanje škarij cen , in mora biti skladna s cilji politike nacionalnega regulativnega organa, kot je določeno v členu 8 Direktive 2002/21/ES.
The implementation of a new or revised costing methodology may indicate that current levels of regulated charges and/or price mechanisms are inappropriate or misaligned in some way.
Izvajanje nove ali revidirane metodologije obračunavanja stroškov lahko pokaže, da so trenutne stopnje reguliranih stroškov oziroma cenovnih mehanizmov neprimerne ali na nek način neusklajene.
If a national regulatory authority believed corrective action is required then due regard should be taken of the commercial and economic environment to minimise risk and uncertainty in the relevant markets.
Če bi nacionalni regulativni organ domneval, da so potrebni korektivni ukrepi, bi bilo treba upoštevati trgovinsko in gospodarsko okolje, da se zmanjša tveganje in negotovost na upoštevnih trgih.
This action could include, for example, spreading any price adjustment over a reasonable period of time.
Ta ukrep bi lahko na primer zajemal uvajanje kakršnihkoli prilagoditev cen v razumnem obdobju.
When implementing an accounting system that uses a forward-looking approach (such as long run incremental cost) based not on historic costs but on current costs, e.g. where assets are revalued based on the cost of using a modern equivalent infrastructure built with the most efficient technology available, national regulatory authorities may need to adjust the parameters of the cost methodology in order to achieve these objectives.
Pri izvajanju računovodskega sistema, ki uporablja dolgoročni pristop (kot npr. dolgoročni inkrementalni (prirastni) strošek ), ki ne temelji na preteklih stroških, temveč na tekočih stroških, npr. kjer se sredstva ponovno vrednotijo na podlagi stroškov uporabe sodobne enakovredne infrastrukture, zgrajene z najbolj učinkovito tehnologijo, ki je na razpolago, utegnejo nacionalni regulativni organi prilagoditi parametre stroškovne metodologije, da dosežejo te cilje.
The coordinated use of top-down and bottom-up approaches should be envisaged, where applicable.
Po potrebi je treba predvideti usklajeno uporabo pristopov „od zgoraj navzdol“ („top-down“) in „od spodaj navzgor“ („bottom-up“).
Accounting systems should be based on the principle of cost causation, such as activity based costing.
Računovodski sistemi morajo temeljiti na načelu vzročnosti stroškov, kot je analiza stroškov po aktivnostih („Activity Based Costing“).
When current cost accounting (CCA) is applied to network assets, such as the local loop which is considered to be less replicable in the medium term, consistent application of costing methodologies requires parameters (such as cost of capital, depreciation profiles, mark-ups, time varying components) to be adjusted by the national regulatory authorities accordingly.
Kadar se za vrednotenje sredstev omrežja, kot je krajevna zanka, za katere se šteje, da se jih srednjeročno težje podvaja, uporablja metoda stroškovne usmeritve cen na podlagi tekočih stroškov (CCA), dosledna uporaba metodologije obračunavanja stroškov zahteva, da nacionalni regulativni organi ustrezno prilagodijo parametre (kot so stroški kapitala, amortizacija, pribitki, časovno spremenljive komponente).
When the implementation of a cost accounting system is mandated in accordance with Article 13(4) of Directive 2002/19/EC, rules used for the allocation of costs should be displayed at a level of detail that makes clear the relationship between costs and charges of networks components and services; the basis on which directly and indirectly attributable costs have been allocated between different accounts also needs to be provided.
Kadar je izvedba sistema stroškovnega računovodstva predpisana v skladu s členom 13.4 Direktive 2002/19/ES, morajo biti pravila, ki se uporabljajo za razdelitev stroškov, prikazana tako podrobno, da je znano razmerje med stroški in bremenitvami omrežnih elementov in storitev ; treba pa je zagotoviti tudi osnovo, na podlagi katere so bili posredni in neposredni pripisani stroški razporejeni med različne konte.
This Recommendation provides guidance on how to implement cost accounting and accounting separation under the new regulatory framework of 2002.
To priporočilo daje smernice za izvajanje stroškovnega računovodstva in ločenega računovodstva na osnovi novega regulativnega okvira iz leta 2002.
Recommendation 98/322/EC provides guidance on the implementation of cost accounting and accounting separation under the regulatory framework of 1998.
Priporočilo 98/322/ES daje navodila za izvedbo stroškovnega računovodstva in ločenega računovodstva na podlagi regulativnega okvira iz leta 1998.
The Recommendation of 1998 continues to apply in situations where Member States have not completed the review of existing obligations concerning cost accounting and accounting separation in accordance with Article 16 of Directive 2002/21/EC.
Priporočilo iz leta 1998 še naprej velja v primerih, kjer države članice še niso opravile pregleda obstoječih obveznosti v zvezi s stroškovnim računovodstvom in ločenim računovodstvom v skladu s členom 16 Direktive 2002/21/ES.
Where a compensation mechanism which involves financial transfers is implemented by Member States, Annex IV, part B to the Universal Service Directive requires that these transfers are undertaken in an objective, transparent, non-discriminatory and proportionate manner.
Kjer so države članice implementirale mehanizem nadomestil stroškov, ki vključuje finančne transferje, Priloga IV, Del B Direktive o univerzalnih storitvah zahteva, da se ti transferji izvajajo objektivno, pregledno, nediskriminatorno in sorazmerno.
In order to meet these purposes, any compensation received for the provision of universal service obligations should be duly reported in the systems for accounting separation.
Za dosego teh ciljev je treba o kakršnemkoli nadomestilu, prejetem za zagotavljanje obveznosti univerzalne storitve, poročati v sistemih za ločeno računovodstvo.
As regards the funding of universal service obligations, the Recommendation does not prejudice Commission Directive 80/723/EEC of 25 June 1980 on transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings [5].
Glede financiranja obveznosti univerzalne storitve Priporočilo ne vpliva na Direktivo 80/723/EGS Komisije z dne 25. junija 1980 o preglednosti finančnih odnosov med državami članicami in javnimi podjetji in finančni preglednosti znotraj določenih podjetij [5].
The application of the principles of this Recommendation is without prejudice to the duty of the Member States and of undertakings to comply fully with the Community competition rules.
Uporaba načel Priporočila ne vpliva na dolžnost držav članic in podjetij, da v celoti izpolnjujejo pravila Skupnosti o konkurenci.
Commission Recommendation 2002/590/EC of 16 May 2002 on ‘Statutory Auditor’s Independence in the EU: A Set of Fundamental Principles’ [6], establishes a sound framework against which the auditor’s independence can be tested, where relevant.
Priporočilo Komisije 2002/590/ES z dne 16. maja 2002 Zakonsko predpisana neodvisnost revizorjev v EU: Temeljna načela [6] vzpostavlja trden okvir, ki omogoča testiranje neodvisnosti revizorja, kjer je to primerno.
The European Regulators Group (ERG) [7] has provided an opinion on the revision of Commission Recommendation on accounting separation and cost accounting of 1998 which includes a detailed annex on aspects of cost accounting and accounting separation,
Združenje evropskih regulatorjev (ERG) [7] je predložilo Mnenje o reviziji Priporočila Komisije o ločenem računovodstvu in stroškovnem računovodstvu iz leta 1998, ki vključuje izčrpno prilogo o vidikih stroškovnega računovodstva in ločenega računovodstva –
This Recommendation concerns the implementation of accounting separation and cost accounting systems by operators designated by their national regulatory authority as having significant market power on relevant markets as a result of a market analysis carried out in accordance with Article 16 of Directive 2002/21/EC.
To priporočilo se nanaša na izvajanje sistemov ločenega računovodstva in stroškovnega računovodstva operaterjev, ki jih je njihov nacionalni regulativni organ na podlagi tržne analize, izvedene v skladu s členom 16 Direktive 2002/21/ES, določil za operaterje s pomembno tržno moč na upoštevnih trgih.
Operators with such obligations are hereinafter referred to as ‘notified operators’.
Operaterji s takšnimi obveznostmi se v nadaljevanju imenujejo „priglašeni operaterji“.
The purpose of imposing an obligation to implement a cost accounting system is to ensure that fair, objective and transparent criteria are followed by notified operators in allocating their costs to services in situations where they are subject to obligations for price controls or cost-oriented prices.
Namen naložitve obveznosti izvajanja sistema stroškovnega računovodstva je zagotoviti, da priglašeni operaterji, ki so jim naložene obveznosti glede cenovnega nadzora ali stroškovno naravnanih cen, pri razporejanju svojih stroškov na storitve sledijo pravičnim, objektivnim in preglednim merilom.
The purpose of imposing an obligation regarding accounting separation is to provide a higher level of detail of information than that derived from the statutory financial statements of the notified operator, to reflect as closely as possible the performance of parts of the notified operator’s business as if they had operated as separate businesses, and in the case of vertically integrated undertakings, to prevent discrimination in favour of their own activities and to prevent unfair cross-subsidy.
Namen naložitve obveznosti glede ločenega računovodstva je zagotoviti natančnejše podatke, kot so tisti, dobljeni iz obveznih finančnih poročil priglašenega operaterja, da čim natančneje posnamejo delovanje posameznih delov poslovanja priglašenega operaterja, kot če bi poslovali v ločenih podjetjih, in v primeru vertikalno integriranih podjetij, preprečevati diskriminacijo v korist njihovih lastnih dejavnosti in nepravično navzkrižno subvencioniranje.
It is recommended that national regulatory authorities require from the notified operators the disaggregation of their operating costs, capital employed and revenues to the level required to be consistent with the principles of proportionality, transparency and regulatory objectives mandated by national or Community law.
Priporoča se, da nacionalni regulativni organ od priglašenih operaterjev zahteva razčlenitev operativnih stroškov, vloženega kapitala in prihodkov do takšne ravni, da so skladni z načeloma sorazmernosti in preglednosti ter regulativnimi cilji, ki jih določa nacionalna zakonodaja ali zakonodaja Skupnosti.
It is recommended that the allocation of costs, capital employed and revenue be undertaken in accordance with the principle of cost causation (such as activity-based costing, ‘ABC’).
Priporoča se, da se razporeditev stroškov, vloženega kapitala in prihodkov opravi v skladu z načeli vzročne zveze stroškov (kot je analiza stroškov po aktivnostih „ABC“).
The cost accounting and accounting separation systems of the notified operators need to be capable of reporting regulatory financial information to demonstrate full compliance with regulatory obligations.
Sistemi stroškovnega računovodstva in ločenega računovodstva priglašenih operaterjev morajo omogočiti posredovanje finančnih informacij za regulativne namene, da se dokaže popolna skladnost z regulativnimi obveznostmi.
It is recommended that this capability be measured against the qualitative criteria of relevance, reliability, comparability and materiality.
Priporoča se, da se ta zmožnost meri na podlagi kvalitativnih merilih ustreznosti, zanesljivosti, primerljivosti in pomembnosti.
It is recommended that national regulatory authorities satisfy themselves as to the adequacy and effectiveness of the cost accounting and accounting separation systems; such systems may be subject to public consultation.
Priporoča se, da se nacionalni regulativni organi prepričajo o ustreznosti in učinkovitosti sistemov stroškovnega računovodstva in ločenega računovodstva; takšni sistemi so lahko predmet javnega posvetovanja.
It is recommended that a national regulatory authority, when assessing the features and specification of the cost accounting system, reviews the capability of the notified operator’s cost accounting system to analyse and present cost data in a way that supports regulatory objectives.
Priporoča se, da nacionalni regulativni organ pri ocenjevanju značilnosti in specifikacij sistema stroškovnega računovodstva pregleda zmogljivost sistema stroškovnega računovodstva priglašenega operaterja, da analizira in predstavi stroškovne podatke na način, ki podpira regulativne cilje.
In particular, the cost accounting system of the notified operator should be capable of differentiating between direct costs [8], and indirect costs [9].
Sistem stroškovnega računovodstva priglašenega operaterja mora biti zlasti sposoben razlikovanja med neposrednimi [8] in posrednimi stroški [9].
It is recommended that national regulatory authorities, having adopted a decision on a cost accounting system based on current costs set clear deadlines and a base year for their notified operators’ implementation of new cost accounting systems based on current costs.
Priporoča se, da nacionalni regulativni organi, ki so sprejeli odločbo o sistemu stroškovnega računovodstva, ki temelji na tekočih stroških, določijo svojim priglašenim operaterjem jasne roke in izhodiščno leto za izvajanje novih računovodskih sistemov, ki temeljijo na tekočih stroških.
Evaluation of network assets at forward-looking or current value of an efficient operator, that is, estimating the costs faced by equivalent operators if the market were vigorously competitive, is a key element of the ‘current cost accounting’ (CCA) methodology.
Ocena sredstev omrežja pri dolgoročni ali trenutni vrednosti učinkovitega operaterja, to je, ocenjevanje stroškov primerljivih operaterjev, kot če bi bil trg močno konkurenčen, je ključni element metodologije „računovodstva tekočih stroškov“ (CCA).
This requires that the depreciation charges included in the operating costs be calculated on the basis of current valuations of modern equivalent assets.
Ta zahteva, da se amortizacija, vključena v operativne stroške, izračuna na podlagi trenutne vrednosti sodobnih enakovrednih sredstev.
Consequently, reporting on the capital employed also needs to be on a current cost basis.
Zato mora poročanje o vloženem kapitalu temeljiti na osnovi tekočih stroškov.
Other cost adjustments may be required to reflect the current purchase cost of an asset and its operating cost base.
Druge prilagoditve stroškov se lahko zahtevajo za prikaz tekočih nabavnih stroškov za sredstvo in osnove za njegove stroške delovanja.
Evaluation of network assets at forward-looking or current value may be complemented by the use of a cost accounting methodology such as long run incremental costs (LRIC), where appropriate.
Ocena sredstev omrežja pri dolgoročni ali trenutni vrednosti se lahko dopolni z uporabo metodologije stroškovnega računovodstva, kot je dolgoročni inkrementalni (prirastni) stroški (LRIC), kadar je to primerno.
It is recommended that national regulatory authorities have due regard to price and competition issues that might be raised when implementing CCA, such as in the case of local loop unbundling.
Priporoča se, da nacionalni regulativni organi ustrezno upoštevajo cene in zadeve glede konkurenčnosti, ki se lahko pojavijo pri izvajanju metodologije računovodstva tekočih stroškov, kot v primeru razvezave krajevne zanke.
It is recommended that national regulatory authorities take due regard to further adjustments to financial information in respect of efficiency factors, particularly when using cost data to inform pricing decisions since the use of cost accounting systems (even applying CCA) may not fully reflect efficiently incurred or relevant costs [10].
Priporoča se, da nacionalni regulativni organi skrbijo za nadaljnje prilagoditve finančnih informacij glede dejavnikov učinkovitosti, zlasti pri uporabi stroškovnih podatkov za obveščanje o odločitvah glede cen, ker uporaba sistemov stroškovnega računovodstva (celo pri izvajanju metodologije računovodstva tekočih stroškov) lahko ne odraža v celoti učinkovito nastalih ali zadevnih stroškov [10].
Efficiency factors may consist of evaluations of different network topology and architecture, of depreciation techniques, of technology used or planned for use in the network.
Dejavniki učinkovitosti lahko vsebujejo ocene različne omrežne topologije in zgradbe omrežja, tehnike amortizacije, tehnologije, uporabljene ali načrtovane za uporabo v omrežju.
It is recommended that notified operators required to report accounting separation provide a profit and loss statement and statement of capital employed for each of the regulatory reporting entities (based on the relevant markets and services).
Priporoča se, da priglašeni operaterji, ki morajo poročati o ločenem računovodstvu, predložijo izkaz poslovnega uspeha in vloženega kapitala, ki se uporablja za vsak subjekt regulativnega poročanja (ki temelji na upoštevnih trgih in storitvah).
Transfer charges or purchases between markets and services need to be clearly identified in sufficient detail to justify compliance with non discrimination obligations.
Treba je dovolj jasno in natančno ugotoviti stroške prenosa ali nakupe med trgi in storitvami, da se lahko upraviči skladnost z nediskriminatornimi obveznostmi.
These accounting separation reporting obligations may require the preparation and disclosure of information for markets where an operator does not have SMP.
Te obveznosti poročanja o ločenem računovodstvu lahko zahtevajo pripravo in razkritje podatkov za trge, kjer operater nima pomembne tržne moči.
For consistency and data integrity, it is recommended that the financial reports of the regulatory accounts be consolidated into a profit and loss statement and a statement of capital employed for the undertaking as a whole.
Za doslednost in integriteto podatkov je priporočljivo, da se finančna poročila regulativnih računov konsolidirajo v izkaz poslovnega uspeha in vloženega kapitala, ki se uporablja za podjetje v celoti.
A reconciliation of the separate regulatory accounts to the statutory accounts of the operator is also required.
Zahteva se tudi uskladitev ločenih regulativnih računov z zakonsko določenimi računi operaterja.
These statements should be subject to an independent audit opinion or a national regulatory authority compliance audit (subject to the availability of suitably qualified staff).
Te izjave morajo biti predmet neodvisnega revizijskega mnenja ali revizije skladnosti nacionalnega regulativnega organa (odvisno od razpoložljivosti ustrezno usposobljenega osebja).
It is recommended that national regulatory authorities make relevant accounting information from notified operators available to interested parties at a sufficient level of detail.
Priporoča se, da nacionalni regulativni organi zainteresiranim strankam posredujejo dovolj natančne ustrezne računovodske informacije priglašenih operaterjev.
The detail of information provided should serve to ensure that there has been no undue discrimination between the provision of services internally and those provided externally and allow identification of the average cost of services and the method by which costs have been calculated.
Zbrane informacije morajo biti tako natančne, da se lahko preveri, da ni prišlo do nedovoljene diskriminacije pri zagotavljanju storitev navznoter in navzven, in omogočajo ugotavljanje povprečnih stroškov storitev ter metodo, po kateri so bili stroški izračunani.
In providing information for these purposes, national regulatory authorities should have due regard for commercial confidentiality.
Pri zagotavljanju informacij za te namene morajo nacionalni regulativni organi upoštevati poslovno tajnost.
In this respect, the publication by the notified operator of sufficiently detailed cost statements showing, for example, the average cost of network components will increase transparency and raise confidence on the part of competitors that there are no anti-competitive cross-subsidies.
V zvezi s tem bo objava dovolj podrobnih stroškovnih obračunov priglašenega operaterja, ki prikazujejo, na primer, povprečne stroške komponent omrežja, povečala preglednost in pri konkurentih vzbudila gotovost, da ni protikonkurenčnih navzkrižnih subvencij.
This is considered to be particularly important for wholesale services.
To je zlasti pomembno za storitve na debelo.
Implementing guidelines on reporting requirements and publication of information are set out in the Annex.
Izvajanje smernic glede zahtev poročanju in objavi podatkov je določeno v Prilogi.