natgillin/translations-raw huggingface dataset:
The Commission adopted International Accounting Standard (IAS) 39 with the exclusion of certain provisions relating to the full Fair Value Option and hedge accounting, by Commission Regulation (EC) No 2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39 [3].
Komisija je sprejela Mednarodni računovodski standard (MRS) 39 z izključitvijo nekaterih določb o neomejeni možnosti vrednotenja po pošteni vrednosti in o obračunavanju varovanja pred tveganjem („hedge accounting“) z Uredbo Komisije (ES) št. 2086/2004 z dne 19. novembra 2004 o spremembi Uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo Evropskega parlamenta in Sveta (ES) št. 1606/2002 glede vključitve MRS 39 [3].
The Commission adopted improved IAS 39 standard for limited fair value option by Commission Regulation (EC) No 1864/2005 [4].
Komisija je sprejela izboljšani standard MRS 39 za omejeno možnost vrednotenja po pošteni vrednosti z Uredbo Komisije (ES) št. 1864/2005 [4].
On 14 April 2005, the International Accounting Standards Board (IASB) published an amendment to IAS 39 allowing entities in particular to designate, in certain circumstances, a forecast intragroup transaction denominated in a foreign currency as the hedged item in consolidated financial statements.
Dne 14. aprila 2005 je Odbor za mednarodne računovodske standarde (IASB) objavil spremembo MRS 39, s katero je zlasti podjetjem omogočil, da v skupinskih računovodskih izkazih v nekaterih okoliščinah določijo napovedani notranji posel v skupini, denominiran v tuji valuti, kot postavko, varovano pred tveganjem.
It is a common risk management practice to designate the foreign currency risk of a forecast intragroup transaction as the hedged item and the current IAS 39 did not permit hedge accounting for this.
Določitev valutnega tveganja za napovedani notranji posel v skupini kot postavko, varovano pred tveganjem, je splošna praksa upravljanja s tveganji, vendar pa sedanji MRS 39 za to ni omogočal obračunavanja varovanja pred tveganjem.
Under the current IAS 39 only a transaction external to the entity can be designated as a hedged item.
Po sedanjem MRS 39 se kot postavka, varovana pred tveganjem, lahko določi samo zunanji posel podjetja.
The consultation with technical experts in the field confirms that the amendments to IAS 39 meet the technical criteria for adoption set out in Article 3 of Regulation (EC) No 1606/2002.
Posvetovanje s tehničnimi strokovnjaki s tega področja je potrdilo, da spremembe MRS 39 izpolnjujejo tehnična merila za sprejetje, določena v členu 3 Uredbe (ES) št. 1606/2002.
Regulation (EC) No 1725/2003 should therefore be amended accordingly.
Uredbo (ES) št. 1725/2003 je treba zato ustrezno spremeniti.
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
Ukrepi, predvideni s to uredbo, so skladni z mnenjem Računovodskega regulativnega odbora –
In the Annex to Regulation (EC) No 1725/2003 International Accounting Standard (IAS) 39 is amended as set out in the Annex to this Regulation.
Mednarodni računovodski standard (MRS) 39 v Prilogi k Uredbi (ES) št. 1725/2003 se spremeni, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply the amendments to IAS 39 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest.
Vse gospodarske družbe začnejo uporabljati spremembe MRS 39, kakor je navedeno v Prilogi k tej uredbi, najpozneje z datumom začetka svojega finančnega leta 2006.
Regulation as last amended by Regulation (EC) No 1910/2005 (OJ L 305, 24.11.2005, p. 4).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 1910/2005 (UL L 305, 24.11.2005, str. 4).
International Accounting Standard (IAS) 39 is amended as follows:
Mednarodni računovodski standard (MRS) 39 se spremeni:
Financial Instruments: Recognition and measurement
Finančni instrumenti: Pripoznavanje in merjenje
Reproduction allowed within the European Economic Area.
Razmnoževanje je dovoljeno v Evropskem gospodarskem prostoru.
All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing.
Vse obstoječe pravice pridržane zunaj EGS z izjemo pravice do razmnoževanja za osebno uporabo ali drugo pošteno uporabo.
Further information can be obtained from the IASB at www.iasb.org
Dodatne informacije so na voljo na spletni strani IASB, www.iasb.org
Paragraph 80 is replaced by the following:
Odstavek 80 se nadomesti z naslednjim:
For hedge accounting purposes, only assets, liabilities, firm commitments or highly probable forecast transactions that involve a party external to the entity can be designated as hedged items.
Za namene obračunavanja varovanja pred tveganjem je le sredstva, obveznosti, trdne obveze ali zelo verjetne napovedane posle, ki vključujejo stranko zunaj podjetja, mogoče določiti kot postavke, varovane pred tveganjem.
It follows that hedge accounting can be applied to transactions between entities or segments in the same group only in the individual or separate financial statements of those entities or segments and not in the consolidated financial statements of the group.
Iz tega sledi, da se obračunavanje varovanja pred tveganji uporablja za posle med podjetji ali odseki v isti skupini le v posameznih ali ločenih računovodskih izkazih teh podjetij ali odsekov, in ne za skupinske računovodske izkaze skupine.
As an exception, the foreign currency risk of an intragroup monetary item (e.g. a payable/receivable between two subsidiaries) may qualify as a hedged item in the consolidated financial statements if it results in an exposure to foreign exchange rate gains or losses that are not fully eliminated on consolidation in accordance with IAS 21 “The Effects of Changes in Foreign Exchange Rates”.
Le izjemoma je valutno tveganje za notranjo denarno postavko v skupini (npr. obveznost/terjatev med dvema odvisnima podjetjema) v skupinskih računovodskih izkazih lahko postavka, varovana pred tveganjem, če ima kot posledico izpostavljenost tečajnim razlikam, ki niso povsem odpravljene ob uskupinjevanju v skladu z MRS 21 Učinki sprememb deviznih tečajev na valutna tveganja.
In accordance with IAS 21, foreign exchange rate gains and losses on intragroup monetary items are not fully eliminated on consolidation when the intragroup monetary item is transacted between two group entities that have different functional currencies.
V skladu z MRS 21 devizne tečajne razlike za notranje denarne postavke v skupini niso povsem odpravljene ob uskupinjevanju, če se s takšno notranjo denarno postavko opravljajo posli med dvema podjetjema v skupini, ki imata različne funkcijske valute.
In addition, the foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in consolidated financial statements provided that the transaction is denominated in a currency other than the functional currency of the entity entering into that transaction and the foreign currency risk will affect consolidated profit or loss.’
Poleg tega je valutno tveganje zelo verjetnega napovedanega notranjega posla v skupini lahko postavka, varovana pred tveganjem v skupinskih računovodskih izkazih, če je navedeni posel denominiran v valuti, ki ni funkcijska valuta podjetja, ki sklepa posel, in bo valutno tveganje vplivalo na skupinski dobiček ali izgubo.“
The following paragraphs 108A and 108B are inserted:
Vstavita se naslednja odstavka 108A in 108B:
An entity shall apply the last sentence of paragraph 80, and paragraphs AG99A and AG99B, for annual periods beginning on or after 1 January 2006.
Podjetje uporablja zadnji stavek odstavka 80 ter odstavka AG99A in AG99B za letna obračunska obdobja, ki se začnejo 1. januarja 2006 ali pozneje.
Earlier application is encouraged.
Spodbuja se uporaba že pred datumom.
If an entity has designated as the hedged item an external forecast transaction that
Če podjetje določi kot varovano postavko zunanji napovedani posel, ki
is denominated in the functional currency of the entity entering into the transaction,
je denominiran v funkcijski valuti podjetja, ki sklepa posel;
gives rise to an exposure that will have an effect on consolidated profit or loss (ie is denominated in a currency other than the group’s presentation currency), and
povzroči izpostavljenost, ki bo vplivala na skupinski dobiček ali izgubo (če je denominirana v valuti, ki ni predstavitvena valuta skupine); in
would have qualified for hedge accounting had it not been denominated in the functional currency of the entity entering into it,
bi bil primeren za obračunavanje varovanja pred tveganjem, če ne bi bil denominiran v funkcijski valuti podjetja, ki ga sklepa,
it may apply hedge accounting in the consolidated financial statements in the period(s) before the date of application of the last sentence of paragraph 80, and paragraphs AG99A and AG99B.
lahko uporablja obračunavanje varovanja pred tveganjem v skupinskih računovodskih izkazih v obdobjih pred datumom začetka uporabe zadnjega stavka odstavka 80 ter odstavkov AG99A in AG99B.
An entity need not apply paragraph AG99B to comparative information relating to periods before the date of application of the last sentence of paragraph 80 and paragraph AG99A.’
Podjetju ni treba uporabljati odstavka AG99B za primerjalne informacije v zvezi z obdobji pred datumom začetka uporabe zadnjega stavka odstavka 80 in odstavka AG99A.“
In Appendix A, Application Guidance, paragraphs AG99A and AG99B are renumbered AG99C and AG99D and following paragraphs AG99A, AG99B and AG133 are inserted:
V Dodatku A, Napotki za uporabo, sta odstavka AG99A in AG99B preštevilčena v AG99C in AG99D, vstavljeni pa so naslednji odstavki AG99A, AG99B in AG133:
Paragraph 80 states that in consolidated financial statements the foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in a cash flow hedge, provided the transaction is denominated in a currency other than the functional currency of the entity entering into that transaction and the foreign currency risk will affect consolidated profit or loss.
Odstavek 80 navaja, da je v skupinskih računovodskih izkazih valutno tveganje zelo verjetnega napovedanega notranjega posla v skupini lahko postavka, varovana pred tveganjem v obračunavanju varovanja denarnega toka pred tveganjem, če je posel denominiran v valuti, ki ni funkcijska valuta podjetja, ki sklepa posel, in bo valutno tveganje vplivalo na skupinski dobiček ali izgubo.
For this purpose an entity can be a parent, subsidiary, associate, joint venture or branch.
V ta namen je lahko podjetje matična družba, odvisna družba, pridružena družba, mešana družba ali podružnica.
If the foreign currency risk of a forecast intragroup transaction does not affect consolidated profit or loss, the intragroup transaction cannot qualify as a hedged item.
Če valutno tveganje napovedanega notranjega posla v skupini ne vpliva na skupinski dobiček ali izgubo, notranji posel v skupini ne more biti postavka, varovana pred tveganjem.
This is usually the case for royalty payments, interest payments or management charges between members of the same group unless there is a related external transaction.
Ponavadi so to izplačila licenčnine, obresti ali stroškov upravljanja med člani iste skupine, razen če ne gre za povezan zunanji posel.
However, when the foreign currency risk of a forecast intragroup transaction will affect consolidated profit or loss, the intragroup transaction can qualify as a hedged item.
Če pa valutno tveganje napovedanega notranjega posla v skupini vpliva na skupinski dobiček ali izgubo, se notranji posel v skupini lahko opredeli kot postavka, varovana pred tveganjem.
An example is forecast sales or purchases of inventories between members of the same group if there is an onward sale of the inventory to a party external to the group.
Primer tega je napovedana prodaja ali nakup zalog med člani iste skupine, če poteka prodaja zalog stranki, ki je zunaj skupine.
Similarly, a forecast intragroup sale of plant and equipment from the group entity that manufactured it to a group entity that will use the plant and equipment in its operations may affect consolidated profit or loss.
Podobno lahko na skupinski dobiček ali izgubo vpliva napovedana notranja prodaja naprav in opreme podjetja v skupini, ki jih je proizvedlo, podjetju v skupini, ki bo naprave in opremo uporabljalo pri svojem poslovanju.
This could occur, for example, because the plant and equipment will be depreciated by the purchasing entity and the amount initially recognised for the plant and equipment may change if the forecast intragroup transaction is denominated in a currency other than the functional currency of the purchasing entity.
To bi se na primer lahko zgodilo, ker bi lahko kupec izvedel amortizacijo naprav in opreme, tako da bi se prvotno priznani znesek za naprave in opremo lahko spremenil, če je napovedani notranji posel v skupini denominiran v valuti, ki ni funkcijska valuta kupca.
If a hedge of a forecast intragroup transaction qualifies for hedge accounting, any gain or loss that is recognised directly in equity in accordance with paragraph 95(a) shall be reclassified into profit or loss in the same period or periods during which the foreign currency risk of the hedged transaction affects consolidated profit or loss.
Če je varovanje napovedanega notranjega posla v skupini upravičeno do obračunavanja varovanja pred tveganjem, se vsi dobički ali izgube, priznane neposredno v kapitalu v skladu z odstavkom 95(a), prerazporedijo v dobiček ali izgubo v istem obdobju ali obdobjih, v katerem valutno tveganje posla, varovanega pred tveganjem, vpliva na skupinski dobiček ali izgubo.
An entity may have designated a forecast intragroup transaction as a hedged item at the start of an annual period beginning on or after 1 January 2005 (or, for the purpose of restating comparative information, the start of an earlier comparative period) in a hedge that would qualify for hedge accounting in accordance with this Standard (as amended by the last sentence of paragraph 80).
Podjetje, ki lahko določi napovedani notranji posel v skupini kot postavko, varovano pred tveganjem, na začetku letnega obračunskega obdobja, ki se začenja dne 1. januarja 2005 ali pozneje (ali, za namen prevrednotenja primerjalnih informacij, na začetku zgodnejšega obdobja) v varovanju pred tveganjem, ki je upravičeno do obračunavanja varovanja pred tveganjem v skladu s tem standardom (kakor je spremenjen z zadnjim stavkom odstavka 80).
Such an entity may use that designation to apply hedge accounting in consolidated financial statements from the start of the annual period beginning on or after 1 January 2005 (or the start of the earlier comparative period).
Tako podjetje lahko uporablja tako opredelitev za uporabo obračunavanja varovanja pred tveganjem v skupinskih računovodskih izkazih od začetka letnega obračunskega obdobja, ki se začne 1. januarja 2005 ali pozneje (ali od začetka zgodnejšega primerjalnega obdobja).
Such an entity shall also apply paragraphs AG99A and AG99B from the start of the annual period beginning on or after 1 January 2005.
Tako podjetje uporablja tudi odstavka AG99A in AG99B od začetka letnega obračunskega obdobja, ki se začne 1. januarja 2005 ali pozneje.
However, in accordance with paragraph 108B, it need not apply paragraph AG99B to comparative information for earlier periods.’
V skladu z odstavkom 108B pa mu ni treba uporabljati odstavka AG99B za primerjalne informacije za prejšnja obdobja.“
Commission Regulation (EC) No 2107/2005
Uredba Komisije (ES) št. 2107/2005
amending Regulations (EC) No 174/1999, (EC) No 2771/1999, (EC) No 2707/2000, (EC) No 214/2001 and (EC) No 1898/2005 in the milk sector
o spremembi Uredb (ES) št. 174/1999, (ES) št. 2771/1999, (ES) št. 2707/2000, (ES) št. 214/2001 in (ES) št. 1898/2005 v sektorju mleka
Having regard to Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products [1], and in particular Articles 10, 15, 31(14) and 40 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1255/1999 z dne 17. maja 1999 o skupni organizaciji trga mleka in mlečnih izdelkov [1], in zlasti členov 10, 15, 31(14) in 40 Uredbe,
As from 1 January 2006 Council Directive 92/46/EEC of 16 June 1992 laying down the health rules for the production and placing on the market of raw milk, heat-treated milk and milk-based products [2], is repealed by Directive 2004/41/EC of the European Parliament and of the Council [3] and replaced by Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs [4] and by Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin [5].
S 1. januarjem 2006 je Direktiva Sveta 92/46/EGS z dne 16. junija 1992 o zdravstvenih predpisih za proizvodnjo in dajanje na trg surovega mleka, toplotno obdelanega mleka in izdelkov na osnovi mleka [2] razveljavljena z Direktivo 2004/41/ES [3] Evropskega parlamenta in Sveta in nadomeščena z Uredbo (ES) št. 852/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004 o higieni živil [4] in z Uredbo (ES) št. 853/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004 o posebnih higienskih pravilih za živila živalskega izvora [5].
For reasons of clarity it is appropriate to adapt accordingly the references made to Directive 92/46/EEC in Commission Regulation (EC) No 174/1999 of 26 January 1999 laying down special detailed rules for the application of Council Regulation (EEC) No 804/68 as regards export licences and export refunds in the case of milk and milk products [6], in Commission Regulation (EC) No 2771/1999 of 16 December 1999 laying down detailed rules for the application of Council Regulation (EC) No 1255/1999 as regards intervention on the market in butter and cream [7], in Commission Regulation (EC) No 2707/2000 of 11 December 2000 laying down rules for applying Council Regulation (EC) No 1255/1999 as regards Community aid for supplying milk and certain milk products to pupils in educational establishments [8], in Commission Regulation (EC) No 214/2001 of 12 January 2001 laying down detailed rules for the application of Council Regulation (EC) No 1255/1999 as regards intervention on the market in skimmed-milk powder [9], and in Commission Regulation (EC) No 1898/2005 of 9 November 2005 laying down detailed rules for implementing Council Regulation (EC) No 1255/1999 as regards measures for the disposal of cream, butter and concentrated butter on the Community market [10].
Zaradi jasnosti je primerno ustrezno spremeniti sklice na Direktivo 92/46/EGS v Uredbi Komisije (ES) št. 174/1999 z dne 26. januarja 1999 o posebnih podrobnih pravilih za uporabo Uredbe Sveta (EGS) št. 804/68 glede izvoznih dovoljenj in izvoznih nadomestil za mleko in mlečne izdelke [6], v Uredbi Komisije (ES) št. 2771/1999 z dne 16. decembra 1999 o podrobnih pravilih za uporabo Uredbe Sveta (ES) št. 1255/1999 glede intervencije na trgu masla in smetane [7], v Uredbi Komisije (ES) št. 2707/2000 z dne 11. decembra 2000 o pravilih za uporabo Uredbe Sveta (ES) št. 1255/1999 v zvezi s pomočjo Skupnosti za oskrbo učencev v izobraževalnih ustanovah z mlekom in nekaterimi mlečnimi proizvodi [8], v Uredbi Komisije (ES) št. 214/2001 z dne 12. januarja 2001 o podrobnih pravilih za uporabo Uredbe Sveta (ES) št. 1255/1999 glede intervencije na trgu posnetega mleka v prahu [9] in v Uredbi Komisije (ES) št. 1898/2005 z dne 9. novembra 2005 o podrobnih pravilih za izvajanje Uredbe Sveta (ES) št. 1255/1999 o ukrepih za prodajo smetane, masla in zgoščenega masla na trgu Skupnosti [10].
In accordance with Article 1 point (a) of Regulation (EC) No 1898/2005, intervention butter bought in under Article 6(2) of Regulation (EC) No 1255/1999 to be sold at reduced prices shall have been taken into storage before 1 January 2003.
V skladu s členom 1(a) Uredbe (ES) št. 1898/2005, mora biti intervencijsko maslo, kupljeno v skladu s členom 6(2) Uredbe (ES) št. 1255/1999 za prodajo po znižanih cenah, uskladiščeno pred 1. januarjem 2003.
In view of the quantity still available and the market situation, that date should be amended to 1 January 2004.
Zaradi razpoložljive količine in razmer na trgu je treba ta datum spremeniti na 1. januar 2004.
Article 1 point (a) of the abovementioned Regulation must therefore be amended.
Zato je treba spremeniti člen 1(a) zgoraj navedene uredbe.
Article 1(4) of Regulation (EC) No 174/1999 is replaced by the following:
Odstavek 4 v členu 1 Uredbe (ES) št. 174/1999 se nadomesti z:
For a refund to be granted on the products listed in Article 1 of Regulation (EC) No 1255/1999 they must meet the relevant requirements of Regulation (EC) No 852/2004 of the European Parliament and of the Council and Regulation (EC) No 853/2004 of the European Parliament and of the Council, notably preparation in an approved establishment and compliance with the identification marking requirements specified in Section I of Annex II to Regulation (EC) No 853/2004.
Za odobritev nadomestila morajo proizvodi navedeni v členu 1 Uredbe (ES) št. 1255/1999 izpolnjevati ustrezne zahteve iz Uredbe (ES) št. 852/2004 Evropskega parlamenta in Sveta in Uredbe (ES) št. 853/2004 Evropskega parlamenta in Sveta zlasti pripravo v odobrenem obratu in usklajenost z zahtevami identifikacijske oznake, opredeljenimi v oddelku I Priloge II k Uredbi (ES) št. 853/2004.
Article 5(1)(a) of Regulation (EC) No 2771/1999 is replaced by the following:
Točka (a) v členu 5(1) Uredbe (ES) št. 2771/1999 se nadomesti z:
are approved in accordance with Article 4 of Regulation (EC) No 853/2004 of the European Parliament and of the Council and have the appropriate technical equipment;
so odobreni v skladu s členom 4 Uredbe (ES) št. 853/2004 Evropskega parlamenta in Sveta in imajo primerno tehnično opremo;
Article 3(6) of Regulation (EC) No 2707/2000 is replaced by the following:
Odstavek 6 v členu 3 Uredbe (ES) št. 2707/2000 se nadomesti z:
An aid shall only be granted on the products listed in the Annex I to this Regulation if the products comply with the requirements of Regulation (EC) No 852/2004 of the European Parliament and of the Council and Regulation (EC) No 853/2004 of the European Parliament and of the Council, and in particular the requirements concerning preparation in an approved establishment and the identification marking requirements specified in Section I of Annex II to Regulation (EC) No 853/2004.
Pomoč se odobri samo za proizvode, navedene v Prilogi I k tej uredbi, če ti izdelki izpolnjujejo zahteve iz Uredbe (ES) št. 852/2004 Evropskega parlamenta in Sveta in Uredbe (ES) št. 853/2004 Evropskega parlamenta in Sveta ter zlasti zahteve glede priprave v odobrenem obratu ter zahteve identifikacijskih oznak, opredeljene v oddelku I Priloge II k Uredbi (ES) št. 853/2004.
Article 3(1)(a) is replaced by the following:
Točka (a) v členu 3(1) se nadomesti z:
in Annex I, footnote 5 is replaced by the following:
Opomba (5) v Prilogi I se nadomesti z:
Raw milk used for the manufacture of skimmed-milk powder must meet the requirements specified in Section IX of Annex III to Regulation (EC) No 853/2004.’
Surovo mleko, ki se uporablja za proizvodnjo posnetega mleka v prahu, mora izpolnjevati zahteve, podrobno določene v oddelku IX Priloge III k Uredbi (ES) št. 853/2004.“
Regulation (EC) No 1898/2005 is amended as follows:
Uredba (ES) št. 1898/2005 se spremeni:
in Article 1(a), ‘1 January 2003’ is replaced by ‘1 January 2004’.
V točki (a) člena 1 se „1. januarja 2003“ nadomesti s „1. januarja 2004“.
in Article 5(1) the second subparagraph is replaced by the following:
Drugi pododstavek člena 5(1) se nadomesti z: