natgillin/translations-raw huggingface dataset:
Such a transfer restriction may affect the fair value of the shares concerned, and therefore those shares may have a fair value that is less than the fair value of otherwise identical shares that do not carry such restrictions.
Takšna omejitev prenosa bi lahko omejila pošteno vrednost zadevnih delnic, zato bi lahko bila poštena vrednost navedenih delnic manjša od poštene vrednosti sicer popolnoma enakih delnic, ki nimajo takih omejitev.
In this situation, if the question in paragraph 4 were to arise in the context of the restricted shares, the phrase ‘the fair value of the share-based payment’ would refer to the fair value of the restricted shares, not the fair value of other, unrestricted shares.
Če bi se v takih razmerah vprašanje iz odstavka 4 pojavilo v okviru omejenih delnic, bi se izraz „poštena vrednost plačila z delnicami“ nanašala na pošteno vrednost omejenih delnic, ne pa na pošteno vrednost drugih, neomejenih delnic.
IFRS 2 applies to transactions in which an entity or an entity’s shareholders have granted equity instruments [2] or incurred a liability to transfer cash or other assets for amounts 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 so podjetje ali delničarji podjetja podelili kapitalske instrumente [2] ali prevzeli obveznost za prenos gotovine ali drugih sredstev v zneskih, ki temeljijo na tečaju (ali vrednosti) delnice podjetja ali drugih kapitalskih instrumentov podjetja.
This Interpretation applies to such transactions when the identifiable consideration received (or to be received) by the entity, including cash and the fair value of identifiable non-cash consideration (if any), appears to be less than the fair value of the equity instruments granted or liability incurred.
To pojasnilo se uporablja za transakcije, v primeru katerih je videti, da je opredeljivo plačilo, ki ga prejme (ali ga bo prejelo) podjetje, vključno z gotovino in pošteno vrednostjo opredeljivega negotovinskega plačila (če obstaja), manjše od poštene vrednosti podeljenih kapitalskih instrumentov ali nastale obveznosti.
However, this Interpretation does not apply to transactions excluded from the scope of IFRS 2 in accordance with paragraphs 3 to 6 of that IFRS.
To pojasnilo pa se ne uporablja za transakcije, ki niso zajete v področje uporabe MSRP 2 v skladu z odstavki 3-6 MSRP.
The issue addressed in the Interpretation is whether IFRS 2 applies to transactions in which the entity cannot identify specifically some or all of the goods or services received.
Pojasnilo obravnava vprašanje, ali se MSRP 2 uporablja za transakcije, v katerih podjetje ne more posebej opredeliti dela ali vsega prejetega blaga ali storitev.
IFRS 2 applies to particular transactions in which goods or services are received, such as transactions in which an entity receives goods or services as consideration for equity instruments of the entity.
MSRP 2 se uporablja za posebne transakcije, v okviru katerih prejme blago ali storitve, kakršne so transakcije, s katerimi podjetje prejme blago ali storitve kot plačilo za kapitalske instrumente podjetja.
This includes transactions in which the entity cannot identify specifically some or all of the goods or services received.
To vključuje transakcije, v katerih podjetje ne more posebej opredeliti vsega ali dela prejetega blaga ali storitev.
In the absence of specifically identifiable goods or services, other circumstances may indicate that goods or services have been (or will be) received, in which case IFRS 2 applies.
V odsotnosti izrecno opredeljivega blaga ali storitev lahko druge okoliščine kažejo, da so bili (ali bodo) blago ali storitve prejeti, tako da se MSRP 2 v tem primeru uporablja.
In particular, if the identifiable consideration received (if any) appears to be less than the fair value of the equity instruments granted or liability incurred, typically this circumstance indicates that other consideration (i.e. unidentifiable goods or services) has been (or will be) received.
Zlasti če je videti, da je (morebitno) opredeljivo prejeto plačilo manjše od poštene vrednosti podeljenih kapitalskih instrumentov ali nastale obveznosti, ta okoliščina ponavadi kaže, da je bilo (ali bo) prejeto drugo plačilo (tj. neopredeljivo blago ali storitve).
The entity shall measure the identifiable goods or services received in accordance with IFRS 2.
Podjetje meri prejeto opredeljivo blago ali storitve v skladu z MSRP 2.
The entity shall measure the unidentifiable goods or services received (or to be received) as the difference between the fair value of the share-based payment and the fair value of any identifiable goods or services received (or to be received).
Podjetje meri neopredeljivo blago ali storitve, ki so bili (ali bodo) prejeti, kot razliko med pošteno vrednostjo plačila z delnicami in pošteno vrednostjo katerega koli opredeljivega blaga ali storitev, ki so bili (ali bodo) prejeti.
The entity shall measure the unidentifiable goods or services received at the grant date.
Podjetje meri prejeto neopredeljivo blago ali storitve na datum podelitve.
However, for cash-settled transactions, the liability shall be remeasured at each reporting date until it is settled.
Za z denarjem poravnane transakcije pa se obveznost ponovno izmeri na vsakokratni datum poročanja, dokler ni poravnana.
An entity shall apply this Interpretation for annual periods beginning on or after 1 May 2006.
Podjetje začne uporabljati to pojasnilo za letna obdobja, ki se začnejo 1. maja 2006 ali pozneje.
If an entity applies this Interpretation to a period beginning before 1 May 2006, it shall disclose that fact.
Če podjetje uporabi to pojasnilo za obdobje, ki se začne pred 1. majem 2006, mora to dejstvo razkriti.
An entity shall apply this Interpretation retrospectively in accordance with the requirements of IAS 8, subject to the transitional provisions of IFRS 2.
Podjetje uporabi to pojasnilo za nazaj v skladu z zahtevami MRS 8 ob upoštevanju prehodnih določb MSRP 2.
IFRIC INTERPRETATION 9
POJASNILO OPMSRP 9
Reassessment of Embedded Derivatives
Ponovna ocenitev vgrajenih izpeljanih finančnih instrumentov
IAS 39 Financial Instruments: Recognition and Measurement
MRS 39 Finančni instrumenti: pripoznavanje in merjenje
IFRS 1 First-time Adoption of International Financial Reporting Standards
MSRP 1 Prvo sprejetje mednarodnih standardov računovodskega poročanja
IFRS 3 Business Combinations
MSRP 3 Poslovne združitve
IAS 39 paragraph 10 describes an embedded derivative as ‘a component of a hybrid (combined) instrument that also includes a non-derivative host contract — with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative.’
Odstavek 10 MRS 39 opisuje vgrajeni izpeljani finančni instrument kot „sestavino mešanega (sestavljenega) instrumenta, ki obsega tudi neizpeljano gostiteljsko pogodbo, posledica pa je, da se nekateri denarni tokovi mešanega instrumenta spreminjajo podobno kot samostojni izpeljani finančni instrumenti“.
IAS 39 paragraph 11 requires an embedded derivative to be separated from the host contract and accounted for as a derivative if, and only if:
Odstavek 11 MRS 39 zahteva, da je treba vgrajeni finančni instrument ločiti od gostiteljske pogodbe in obračunati kot izpeljani finančni instrument samo, če:
the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics and risks of the host contract;
gospodarske značilnosti in tveganja vgrajenega finančnega instrumenta niso tesno povezani z gospodarskimi značilnostmi in tveganji gostiteljske pogodbe;
a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and
poseben instrument z enakimi določbami kot vgrajeni izpeljani finančni instrument zadošča za opredelitev izpeljanega finančnega instrumenta; ter
the hybrid (combined) instrument is not measured at fair value with changes in fair value recognised in profit or loss (ie a derivative that is embedded in a financial asset or financial liability at fair value through profit or loss is not separated).
mešani (sestavljeni) instrument se ne izmeri po pošteni vrednosti, ki vključuje spremembe poštene vrednosti, priznane v čistem poslovnem izidu (to pomeni, izpeljani finančni instrument, ki je vgrajen v finančno sredstvo ali finančno obveznost po pošteni vrednosti skozi poslovni izid, ni ločen).
Subject to paragraphs 4 and 5 below, this Interpretation applies to all embedded derivatives within the scope of IAS 39.
Ob upoštevanju odstavkov 4 in 5 spodaj se to pojasnilo uporablja za vse vgrajene izpeljane finančne instrumente, ki sodijo v področje uporabe MRS 39.
This Interpretation does not address remeasurement issues arising from a reassessment of embedded derivatives.
To pojasnilo ne obravnava vprašanj, povezanih s ponovnim merjenjem zaradi ponovne ocenitve vgrajenih finančnih instrumentov.
This Interpretation does not address the acquisition of contracts with embedded derivatives in a business combination nor their possible reassessment at the date of acquisition.
To pojasnilo ne obravnava pridobitve pogodb z vgrajenimi izpeljanimi finančnimi instrumenti pri poslovni združitvi, niti njihove možne ponovne ocenitve na datum pridobitve.
IAS 39 requires an entity, when it first becomes a party to a contract, to assess whether any embedded derivatives contained in the contract are required to be separated from the host contract and accounted for as derivatives under the Standard.
MRS 39 zahteva, da podjetje, ki prvič postane stranka v pogodbi, oceni, ali je treba vgrajene izpeljane finančne instrumente, ki jih vsebuje pogodba, ločiti od gostiteljske pogodbe in obračunati kot izpeljane finančne instrumente na podlagi tega standarda.
This Interpretation addresses the following issues:
To pojasnilo obravnava naslednja vprašanja:
Does IAS 39 require such an assessment to be made only when the entity first becomes a party to the contract, or should the assessment be reconsidered throughout the life of the contract?
Ali MRS 39 zahteva pripravo take ocene samo, ko podjetje prvič postane stranka v pogodbi, ali naj se ocena preverja skozi celotno obdobje trajanja pogodbe?
Should a first-time adopter make its assessment on the basis of the conditions that existed when the entity first became a party to the contract, or those prevailing when the entity adopts IFRSs for the first time?
Ali naj uporabnik prvikrat izdela oceno na podlagi pogojev, ki so obstajali, ko je podjetje prvič postalo stranka v pogodbi, ali na podlagi tistih, ki so prevladovali, ko je podjetje prvič sprejelo MSRP?
An entity shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative when the entity first becomes a party to the contract.
Ko prvič postane stranka v pogodbi, podjetje oceni, ali je treba vgrajene izpeljane finančne instrumente ločiti od gostiteljske pogodbe in obračunati kot izpeljane finančne instrumente.
Subsequent reassessment is prohibited unless there is a change in the terms of the contract that significantly modifies the cash flows that otherwise would be required under the contract, in which case reassessment is required.
Poznejša ponovna ocenitev je prepovedana, razen če nastopi sprememba pogojev pogodbe, ki znatno spreminjajo denarne tokove, ki bi se sicer zahtevali po pogodbi, zaradi česar se zahteva ponovna ocenitev.
An entity determines whether a modification to cash flows is significant by considering the extent to which the expected future cash flows associated with the embedded derivative, the host contract or both have changed and whether the change is significant relative to the previously expected cash flows on the contract.
Podjetje določi, ali je sprememba denarnih tokov znatna tako, da upošteva obseg, v katerem so se spremenili pričakovani prihodnji denarni tokovi povezani z vgrajenim izpeljanim finančnim instrumentom, gostiteljska pogodba ali oboje, in ali je sprememba znatna glede na pred tem pričakovane denarne tokove v pogodbi.
A first-time adopter shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on the basis of the conditions that existed at the later of the date it first became a party to the contract and the date a reassessment is required by paragraph 7.
Uporabnik prvikrat oceni, ali je treba vgrajeni izpeljani finančni instrument ločiti od gostiteljske pogodbe in obračunati kot izpeljani finančni instrument na podlagi pogojev, ki so obstajale na datum, ko je podjetje prvič postalo stranka v pogodbi, ali na datum ponovne ocenitve, ki se zahteva na podlagi odstavka 7.
Effective date and transition
Datum uveljavitve in prehod
An entity shall apply this Interpretation for annual periods beginning on or after 1 June 2006.
Podjetje začne uporabljati to pojasnilo za letna obdobja, ki se začnejo 1. junija 2006 ali pozneje.
If an entity applies the Interpretation for a period beginning before 1 June 2006, it shall disclose that fact.
Če podjetje uporabi to pojasnilo za obdobje, ki se začne pred 1. junijem 2006, mora to dejstvo razkriti.
The Interpretation shall be applied retrospectively.
To pojasnilo se uporablja za nazaj.
Under IFRS 2, all references to employees include others providing similar services.
Na podlagi MSRP 2 se vsa sklicevanja na zaposlence nanašajo tudi na druge, ki opravljajo podobne storitve.
These include equity instruments of the entity, the entity’s parent and other entities in the same group as the entity.
Ti vključujejo kapitalske instrumente podjetja, matičnega podjetja ali drugih podjetij v isti skupini kakor podjetje.
IFRIC 8
OPMSRP 8
Commission Regulation (EC) No 1330/2006
Uredba Komisije (ES) št. 1330/2006
on the payment of a supplement to the advances on the compensatory aid in the banana sector for 2006
o plačilu dodatka k predplačilom kompenzacijske pomoči v sektorju banan za leto 2006
Having regard to Council Regulation (EEC) No 404/93 of 13 February 1993 on the common organisation of the market in bananas [1], and in particular Article 14 thereof,
ob upoštevanju Uredbe Sveta (EGS) št. 404/93 z dne 13. februarja 1993 o skupni ureditvi trga za banane [1], in zlasti člena 14 Uredbe,
Article 4 of Commission Regulation (EEC) No 1858/93 of 9 July 1993 laying down detailed rules applying Council Regulation (EEC) No 404/93 as regards the aid scheme to compensate for loss of income from marketing in the banana sector [2] lays down the conditions for paying advances on compensatory aid.
Člen 4 Uredbe Komisije (EGS) št. 1858/93 z dne 9. julija 1993 o določitvi podrobnih pravil za uporabo Uredbe Sveta (EGS) št. 404/93 v zvezi s programi pomoči za nadomestitev izpada dohodka od prodaje v sektorju banan [2] določa pogoje predplačila kompenzacijske pomoči.
Article 2 of Commission Regulation (EC) No 833/2006 of 2 June 2006 fixing the compensatory aid for bananas produced and marketed in the Community in 2005 and the unit value of the advances for 2006 [3] set the amount of each advance for bananas marketed in 2006 at EUR 4,13 per 100 kilograms.
Člen 2 Uredbe Komisije (ES) št. 833/2006 z dne 2. junija 2006 o določitvi zneska kompenzacijske pomoči za banane, pridelane in tržene v Skupnosti leta 2005, in tudi vrednosti predujmov na enoto za leto 2006 [3] je določil znesek vsakega predplačila za banane, tržene v letu 2006, na 4,13 EUR na 100 kilogramov.
To take account of price movements on the Community market in comparison with 2005 and the impact of these movements on the financial situation of Community banana producers, provision should be made for the payment of a supplement to the advances paid for the quantities marketed in the Community in 2006, without prejudice to the level of compensatory aid to be set subsequently under Article 12 of Regulation (EEC) No 404/93 and Regulation (EEC) No 1858/93.
Da bi upoštevali gibanje cen na trgu Skupnosti v primerjavi z letom 2005 in vpliv tega gibanja na finančni položaj proizvajalcev banan v Skupnosti, je utemeljeno določiti plačilo dodatka k predplačilom za tržene količine v Skupnosti v letu 2006, ne glede na višino kompenzacijske pomoči, ki se jo določi pozneje ob uporabi člena 12 Uredbe (EGS) št. 404/93 in določb Uredbe (EGS) št. 1858/93.
This supplementary payment should be conditional on the lodging of a security in accordance with Article 4 of Regulation (EEC) No 1858/93.
Treba je določiti, da je to plačilo dodatka k predplačilom odvisno od predložitve varščine iz člena 4 Uredbe (EGS) št. 1858/93.
The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for bananas,
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Upravljalnega odbora za banane –
Producer Member States shall pay a supplement to the advances on the compensatory aid provided for in Article 12 of Regulation (EEC) No 404/93, for 2006, of EUR 7,13 per 100 kilograms, for the quantities marketed in the Community in 2006.
Države članice proizvajalke v letu 2006 plačajo dodatek k predplačilom kompenzacijske pomoči iz člena 12 Uredbe (ES) št. 404/93 v višini 7,13 EUR na 100 kilogramov za količine, tržene v Skupnosti v letu 2006.
The supplement to the advances shall be paid for marketed quantities for which applications for advances on the complementary aid have been made for 2006.
Ta dodatek k predplačilom se plača za tržene količine, ki so predmet zahtevkov za predplačila kompenzacijske pomoči za leto 2006.
Applications for payment of the supplement to the advance shall be accompanied by proof that a security of EUR 3,57 per 100 kilograms has been lodged.
Zahtevku za plačilo dodatka k predplačilom mora biti priloženo potrdilo o predložitvi varščine v višini 3,57 EUR na 100 kilogramov.
Payment for bananas marketed during the first half of 2006 shall be made within two months of this Regulation becoming applicable.
Plačilo za banane, tržene v prvi polovici leta 2006, se izvrši v dveh mesecih po začetku veljave te uredbe.
Regulation as last amended by the 2003 Act of Accession.
Uredba, kakor je bila nazadnje spremenjena z Aktom o pristopu iz leta 2004.
OJ L 150, 3.6.2006, p. 9.
UL L 150, 3.6.2006, str. 9.
Commission Regulation (EC) No 1331/2006
Uredba Komisije (ES) št. 1331/2006
These prices and duties have been last amended by Commission Regulation (EC) No 1297/2006 [4].
Navedene cene in dolžnosti so bile nazadnje spremenjene z Uredbo Komisije (ES) št. 1297/2006 [4].
OJ L 238, 1.9.2006, p. 6.
UL L 238, 1.9.2006, str. 6.
Amended representative prices and additional duties applicable to imports of white sugar, raw sugar and products covered by CN code 17029099 applicable from 9 September 2006
Spremenjeni zneski reprezentativnih cen in dodatnih uvoznih dajatev za beli sladkor, surovi sladkor in proizvode pod oznako KN 17029099, ki se uporabljajo od 9. septembra 2006
Commission Regulation (EC) No 1332/2006
Uredba Komisije (ES) št. 1332/2006
amending the import duties in the cereals sector applicable from 9 September 2006
o spremembah uvoznih dajatev v sektorju žit, v uporabi od 9. septembra 2006
Regulation as amended by Regulation (EC) No 1315/2006 (OJ L 240, 2.9.2006, p. 3).
Uredba, kakor je bila spremenjena z Uredbo (ES) št. 1315/2006 (UL L 240, 2.9.2006, str. 3).
Import duties for the products covered by Article 10(2) of Regulation (EC) No 1784/2003 applicable from 9 September 2006
Uvozne dajatve za proizvode iz člena 10(2) Uredbe (ES) št. 1784/2003, v uporabi od 9. septembra 2006
Freight/cost: Gulf of Mexico–Rotterdam: 24,61 EUR/t; Great Lakes–Rotterdam: 30,31 EUR/t.
Prevoz/stroški: Mehiški zaliv–Rotterdam: 24,61 EUR/t; Velika jezera–Rotterdam: 30,31 EUR/t.
Commission Regulation (EC) No 1333/2006
Uredba Komisije (ES) št. 1333/2006
Regulation as amended by Regulation (EC) No 1325/2006 (OJ L 246, 8.9.2006, p. 3).
Uredba, kakor je bila spremenjena z Uredbo (ES) št. 1325/2006 (UL L 246, 8.9.2006, str. 3).
Export refunds on white and raw sugar exported without further processing applicable from 9 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 9. septembra 2006 [1]N.B.: Opredeljeni namembni kraji:
Commission Regulation (EC) No 1334/2006
Uredba Komisije (ES) št. 1334/2006
amending Regulation (EC) No 1299/2006 fixing the export refunds on syrup and certain other sugar products exported without further processing
o spremembi Uredbe (ES) št. 1299/2006 o določitvi izvoznih nadomestil za sirupe in nekatere druge sladkorne proizvode, ki se izvažajo brez nadaljnje predelave
Export refunds on the products listed in Article 1(1)(c), (d) and (g) of Regulation (EC) No 318/2006 were fixed from 1 September 2006 by Commission Regulation (EC) No 1299/2006 [2].
Izvozna nadomestila za proizvode iz člena 1(1)(c), (d) in (g) Uredbe (ES) št. 318/2006 so bile določena od 1. septembra 2006 z Uredbo Komisije št. (ES) 1299/2006 [2].
Regulation (EC) No 1299/2006 should therefore be amended accordingly,
Uredbo (ES) št. 1299/2006 je treba zato ustrezno spremeniti –
The Annex to Regulation (EC) No 1299/2006 is replaced by the text in the Annex to this Regulation.
Priloga k Uredbi (ES) št. 1299/2006 se nadomesti z besedilom v Prilogi k tej uredbi.
OJ L 238, 1.9.2006, p. 10.
UL L 238, 1.9.2006, str. 10.
Export refunds on syrups and certain other sugar products exported without further processing applicable from 9 September 2006 [1]NB: The destinations are defined as follows:
Izvozna nadomestila, ki se uporabljajo od 9. septembra 2006 [1] za sirupe in nekatere druge sladkorne proizvode, izvožene brez nadaljnje predelave NB: Opredeljeni namembni kraji:
Commission Regulation (EC) No 1335/2006
Uredba Komisije (ES) št. 1335/2006
All applications for import licences from 1 to 5 September 2006 for high-quality fresh, chilled or frozen beef and veal as referred to in Article 2(f) of Regulation (EC) No 936/97 shall be granted in full.
Vsakemu zahtevku za uvozno dovoljenje, vloženemu od 1. do 5. septembra 2006, za sveže, hlajeno ali zamrznjeno goveje meso visoke kvalitete, iz člena 2(f) Uredbe (ES) št. 936/97, se v celoti ugodi.
Applications for licences may be submitted, in accordance with Article 5 of Regulation (EC) No 936/97, during the first five days of October 2006 for 3310,168 t.
Zahtevki za dovoljenja se lahko vložijo v skladu s členom 5 Uredbe (ES) št. 936/97 tekom prvih pet dni oktobra 2006 za 3310,168 ton.
This Regulation shall enter into force on 11 September 2006.
Ta uredba začne veljati 11. septembra 2006.
Commission Regulation (EC) No 1336/2006
Uredba Komisije (ES) št. 1336/2006
The rates of the refunds applicable from 1 September 2006 to the products listed in the Annex, exported in the form of goods not covered by Annex I to the Treaty, were fixed by Commission Regulation (EC) No 1303/2006 [2].
Stopnje nadomestil, ki se od 1. septembra 2006 uporabljajo za proizvode, navedene v Prilogi, izvožene kot blago, ki ni zajeto v Prilogi I k Pogodbi, so bile določene z Uredbo Komisije (ES) št. 1303/2006 [2].
It follows from applying the rules and criteria contained in Regulation (EC) No 1303/2006 to the information at present available to the Commission that the export refunds at present applicable should be altered as shown in the Annex hereto,
Iz uporabe pravil in meril iz Uredbe (ES) št. 1303/2006 za informacije, ki so trenutno na razpolago Komisiji, izhaja, da je izvozna nadomestila, ki se trenutno uporabljajo, treba spremeniti v skladu s Prilogo k Uredbi –
The rates of refund fixed by Regulation (EC) No 1303/2006 are hereby altered as shown in the Annex hereto.
Stopnje nadomestil, določene z Uredbo (ES) št. 1303/2006, se spremenijo v skladu s Prilogo k Uredbi.
OJ L 238, 1.9.2006, p. 25.
UL L 238, 1.9.2006, str. 25.
Rates of refunds applicable from 9 September 2006 to certain products from the sugar sector exported in the form of goods not covered by Annex I to the Treaty [1]CN code
Stopnje nadomestil, ki se od 9. septembra 2006 uporabljajo za nekatere proizvode iz sektorja sladkorja, izvožene kot blago, ki ni zajeto v Prilogi I k Pogodbi [1]Oznaka KN
Commission Regulation (EC) No 1337/2006
Uredba Komisije (ES) št. 1337/2006
This Regulation shall enter into force on 12 September 2006.
Ta uredba začne veljati 12. septembra 2006.