natgillin/translations-raw huggingface dataset:
Regulation (EC) No 1164/2005 should be amended accordingly.
Uredbo (ES) št. 1164/2005 je zato treba ustrezno spremeniti.
Regulation (EC) No 1164/2005 is hereby amended as follows:
Uredba (ES) št. 1164/2005 se spremeni:
In Article 1, the quantity ‘99068’ is replaced by ‘90000’.
V členu 1 se količina „99068“ ton nadomesti s količino „90000“ ton.
In the third subparagraph of Article 4(1), the date ‘26 October 2005’ is replaced by ‘28 June 2006’.
V členu 4(1) se v tretjem pododstavku datum „26. oktober 2005“ nadomesti z datumom „28. junij 2006“.
OJ L 188, 20.7.2005, p. 4.
UL L 188, 20.7.2005, str. 4.
Commission Regulation (EC) No 1743/2005
Uredba Komisije (ES) št. 1743/2005
amending Commission Regulation (EC) No 1166/2005 opening a standing invitation to tender for the resale on the Community market of maize held by the French intervention agency
o spremembi Uredbe (ES) št. 1166/2005 o odprtju stalnega javnega razpisa za poznejšo prodajo koruze iz zalog francoske intervencijske agencije na trgu Skupnosti
Commission Regulation (EC) No 1166/2005 [2] opened a standing invitation to tender for the resale on the Community market of maize held by the French intervention agency.
Uredba Komisije (ES) št. 1166/2005 [2] je odprla stalni javni razpis za poznejšo prodajo koruze iz zalog francoske intervencijske agencije na trgu Skupnosti.
In order to guarantee livestock farmers and the livestock-feed industry supplies at competitive prices throughout the 2005/06 marketing year, the stocks of maize held by the French intervention agency should continue to be made available on the cereal market.
Da bi tako rejcem kot industriji živalske krme zagotovili oskrbo po konkurenčnih cenah za celotno sezono 2005/2006, je treba na trgu za žita še naprej zagotavljati zaloge koruze iz francoske intervencijske agencije.
Regulation (EC) No 1166/2005 should be amended accordingly.
Uredbo (ES) št. 1166/2005 je zato treba ustrezno spremeniti.
In the third subparagraph of Article 4(1) of Regulation (EC) No 1166/2005, the date ‘26 October 2005’ is replaced by ‘28 June 2006’.
V tretjem pododstavku člena 4(1) Uredbe (ES) št. 1166/2005 se datum „26. oktober 2005“ nadomesti z datumom „28. junij 2006“.
Regulation as amended by Regulation (EC) No 1495/2005 (OJ L 240, 16.9.2005, p. 36).
Uredba, kakor je bila spremenjena z Uredbo (ES) št. 1495/2005 (UL L 240, 16.9.2005, str. 36).
Commission Regulation (EC) No 1744/2005
Uredba Komisije (ES) št. 1744/2005
amending Commission Regulation (EC) No 1168/2005 opening a standing invitation to tender for the resale on the Community market of maize held by the Austrian intervention agency
o spremembi Uredbe (ES) št. 1168/2005 o odprtju stalnega javnega razpisa za poznejšo prodajo koruze iz zalog avstrijske intervencijske agencije na trgu Skupnosti
Commission Regulation (EC) No 1168/2005 [2] opened a standing invitation to tender for the resale on the Community market of maize held by the Austrian intervention agency.
Uredba Komisije (ES) št. 1168/2005 [2] je odprla stalni javni razpis za poznejšo prodajo koruze iz zalog avstrijske intervencijske agencije na trgu Skupnosti.
In order to guarantee livestock farmers and the livestock-feed industry supplies at competitive prices throughout the 2005/06 marketing year, the stocks of maize held by the Austrian intervention agency should continue to be made available on the cereal market.
Da bi tako rejcem kot industriji živalske krme zagotovili oskrbo po konkurenčnih cenah za celotno sezono 2005/2006, je treba na trgu za žita še naprej zagotoviti zaloge koruze iz avstrijske intervencijske agencije.
Regulation (EC) No 1168/2005 should be amended accordingly.
Uredbo (ES) št. 1168/2005 je zato treba ustrezno spremeniti.
In the third subparagraph of Article 4(1) of Regulation (EC) No 1168/2005, the date ‘26 October 2005’ is replaced by ‘28 June 2006’.
V tretjem pododstavku člena 4(1) Uredbe (ES) št. 1168/2005 se datum „26. oktober 2005“ nadomesti z datumom „28. junij 2006“.
Regulation as amended by Regulation (EC) No 1496/2005 (OJ L 240, 16.9.2005, p. 37).
Uredba, kakor je bila spremenjena z Uredbo (ES) št. 1496/2005 (UL L 240, 16.9.2005, str. 37).
Commission Regulation (EC) No 1745/2005
Uredba Komisije (ES) št. 1745/2005
adopting temporary provisions for the issue of import licences applied for pursuant to Regulation (EC) No 565/2002 establishing the method for managing tariff quotas and introducing a system of certificates of origin for garlic imported from third countries
o sprejetju začasnih določb za izdajo uvoznih dovoljenj, za katera bodo vloženi zahtevki v skladu z Uredbo (ES) št. 565/2002 o določitvi postopka za upravljanje tarifnih kvot in uvedbi sistema potrdil o poreklu za česen, uvožen iz tretjih držav
Having regard to Council Regulation (EC) No 2200/96 of 28 October 1996 on the common organisation of the market in fruit and vegetables [1], and in particular Article 31(2) thereof,
ob upoštevanju Uredbe Sveta (ES) št. 2200/96 z dne 28. oktobra 1996 o skupni ureditvi trga za sadje in zelenjavo [1], in zlasti člena 31(2) Uredbe,
Commission Regulation (EC) No 565/2002 [2] lays down that Member States are to notify licence applications to the Commission on Mondays and Thursdays each week and issue the licences on the fifth working day following the date on which the application was lodged, provided that the Commission has not taken any measures during that period.
Uredba Komisije (ES) št. 565/2002 [2] določa, da države članice Komisiji vsak ponedeljek in četrtek sporočijo za vse zahtevke za dovoljenja ter izdajo dovoljenja peti delovni dan po vložitvi zahtevka, razen če Komisija v tem času ne sprejme drugih ukrepov.
Monday, 31 October 2005, Tuesday, 1 and Wednesday, 2 November 2005 are Commission holidays.
Ponedeljek, 31. oktober ter torek, 1. in sreda, 2. november 2005 so za Komisijo dela prosti dnevi.
The issue of licences applied for between Wednesday, 26 and Friday, 28 October 2005 should therefore be postponed.
Zato je treba izdajo dovoljenj, za katera bo vložen zahtevek med sredo, 26. in petkom, 28. oktobra, preložiti.
Import licences applied for between Wednesday, 26 and Friday, 28 October 2005 pursuant to Regulation (EC) No 565/2002 shall be issued on Tuesday, 8 November 2005, provided that the Commission has not taken any measures during that period in accordance with Article 8(2) of that Regulation.
Uvozna dovoljenja, za katera bo v skladu z Uredbo (ES) št. 565/2002 vložen zahtevek med sredo, 26. in petkom, 28. oktobra 2005, bodo izdana v torek, 8. novembra 2005, razen če Komisija v tem času ne sprejme drugih ukrepov v skladu s členom 8(2) navedene uredbe.
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
Ta uredba začne veljati na dan objave v Uradnem listu Evropske Unije.
Regulation as last amended by Regulation (EC) No 47/2003 (OJ L 7, 11.1.2003, p. 64).
Uredba, kakor je bila nazadnje spremenjena z Uredbo Komisije (ES) št. 47/2003 (UL L 7, 11.1.2003, str. 64).
Regulation as last amended by Regulation (EC) No 537/2004 (OJ L 86, 24.3.2004, p. 9).
Uredba, kakor je bila spremenjena z Uredbo (ES) št. 537/2004 (UL L 86, 24.3.2004, str. 9).
Commission Regulation (EC) No 1746/2005
Uredba Komisije (ES) št. 1746/2005
amending Regulation (EEC) No 2342/92 as regards the pedigree certificates to be presented for granting export refunds on female pure-bred breeding animals of the bovine species
o spremembi Uredbe (EGS) št. 2342/92 v zvezi z izkazom o poreklu, ki ga je treba predložiti pri dodelitvi izvoznih nadomestil za čistopasemske plemenske samice goveda
Having regard to Council Regulation (EC) No 1254/1999 of 17 May 1999 on the common organisation of the market in beef and veal [1], and in particular Articles 31(4) and 33(12) thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1254/1999 z dne 17. maja 1999 o skupni ureditvi trga za goveje in telečje meso [1], in zlasti členov 31(4) in 33(12) Uredbe,
Article 3 of Commission Regulation (EEC) No 2342/92 of 7 August 1992 on imports of pure-bred breeding animals of the bovine species from third countries and the granting of export refunds thereon and repealing Regulation (EEC) No 1544/79 [2] lays down the criteria for granting export refunds on female pure-bred breeding animals of the bovine species.
Člen 3 Uredbe Komisije (EGS) št. 2342/92 z dne 7. avgusta 1992 o uvozu čistopasemskih plemenskih živali vrste goveda iz tretjih držav in dodelitvi izvoznih nadomestil zanj ter o razveljavitvi Uredbe (EGS) št. 1544/79 [2] določa merila za dodelitev izvoznih nadomestil za čistopasemske plemenske samice goveda.
Those criteria include the presentation of a pedigree certificate at the time when the customs export formalities are completed.
Navedena merila vključujejo predložitev izkaza o poreklu ob zaključku izvoznega carinskega postopka.
Certain requirements regarding the particulars to be contained in pedigree certificates are set out in Article 3(a) of Regulation (EEC) No 2342/92.
Nekatere zahteve glede podatkov v izkazu o poreklu so zopet povzete v členu 3(a) Uredbe (EGS) št. 2342/92.
Those requirements derive directly from Commission Decision 86/404/EEC [3], which was repealed and replaced by Commission Decision 2005/379/EC of 17 May 2005 on pedigree certificates and particulars for pure-bred breeding animals of the bovine species, their semen, ova and embryos [4].
Te zahteve izhajajo neposredno iz Odločbe Komisije 86/404/EGS [3], ki je bila razveljavljena in nadomeščena z Odločbo Komisije 2005/379/ES z dne 17. maja 2005 o zootehniških spričevalih in podatkih za čistopasemsko plemensko govedo, njihovo seme, jajčne celice in zarodke [4].
Some of the requirements regarding the content of pedigree certificates were clarified in Decision 2005/379/EC.
Nekatere zahteve glede vsebine izkaza o poreklu so bile razjasnjene v Odločbi 2005/379/ES.
The provisions on the particulars to be contained in pedigree certificates for the purpose of granting export refunds on female pure-bred breeding animals should, therefore, be brought into line with that Decision.
Določbe, ki se nanašajo na vsebino izkaza o poreklu, ki se uporablja pri dodelitvi izvoznih nadomestil za čistopasemske plemenske samice, je treba zato uskladiti z navedeno odločbo.
Regulation (EEC) No 2342/92 should therefore be amended accordingly.
Uredbo (EGS) št. 2342/92 je zato treba spremeniti.
In the first paragraph of Article 3 of Regulation (EEC) No 2342/92, point (a) is hereby replaced by the following:
V členu 3(1) Uredbe (EGS) št. 2342/92 se točka (a) nadomesti z naslednjim besedilom:
the pedigree certificate drawn up in accordance with Article 2(1) of Commission Decision 2005/379/EC or any other document drawn up in accordance with paragraph 2 of that Article.
izkaza o poreklu, ki ga izda v skladu s členom 2(1) Odločbe Komisije 2005/379/ES ali katerega koli dokumenta, ki se izda v skladu z drugim odstavkom navedenega člena;
Regulation last amended by Regulation (EC) No 1782/2003 (OJ L 270, 21.10.2003, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) 1782/2003 (UL L 270, 21.10.2003, str. 1).
OJ L 227, 11.8.1992, p. 12.
UL L 227, 11.8.1992, str. 12.
Regulation last amended by Regulation (EC) No 774/98 (OJ L 111, 9.4.1998, p. 65).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) 774/98 (UL L 111, 9.4.1998, str. 65).
OJ L 125, 18.5.2005, p. 15.’
UL L 125, 18.5.2005, str. 15.“
Commission Regulation (EC) No 1747/2005
Uredba Komisije (ES) št. 1747/2005
amending Regulation (EC) No 883/2001 laying down detailed rules for implementing Council Regulation (EC) No 1493/1999 as regards trade with third countries in products in the wine sector
o spremembi Uredbe (ES) št. 883/2001 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES) št. 1493/1999 glede trgovine s tretjimi državami s proizvodi vinskega sektorja
Having regard to Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine [1], and in particular Article 59(3)(a) thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1493/1999 z dne 17. maja 1999 o skupni ureditvi trga za vino [1], in zlasti člena 59(3)(a) Uredbe,
Commission Regulation (EC) No 1810/2004 of 7 September 2004 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff [2], amends the nomenclature for certain table wines.
Uredba Komisije (ES) št. 1810/2004 z dne 7. septembra 2004 o spremembah Priloge I k Uredbi Sveta (EGS) št. 2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi [2] spreminja nomenklaturo nekaterih namiznih vin.
Annexes II and III to Commission Regulation (EC) No 883/2001 [3], contain lists of wine products, the codes of which should be adapted to correspond to the amendments introduced by Regulation (EC) No 1810/2004.
Prilogi II in III k Uredbi Komisije (ES) št. 883/2001 [3] vsebujeta sezname proizvodov iz grozdja in vina, katerih oznake je treba prilagoditi, zato da ustrezajo spremembam iz Uredbe (ES) št. 1810/2004.
Regulation (EC) No 883/2001 should be amended accordingly.
Uredbo (ES) št. 883/2001 je treba ustrezno spremeniti.
The amendments should apply from 1 January 2005, the date of application of Regulation (EC) No 1810/2004.
Spremembe je treba uporabljati od 1. januarja 2005, datuma uporabe Uredbe (ES) št. 1810/2004.
Regulation (EC) No 883/2001 is amended as follows:
Uredba (ES) št. 883/2001 se spremeni:
Annex II is replaced by the text set out in Annex I to this Regulation.
Priloga II se nadomesti z besedilom iz Priloge I k tej uredbi.
Annex III is replaced by the text set out in Annex II to this Regulation.
Priloga III se nadomesti z besedilom iz Priloge II k tej uredbi.
Product categories referred to in Article 8(1)
Kategorije proizvodov iz člena 8(1)
Product groups referred to in Article 8(2)
Skupine proizvodov iz člena 8(2)
Product code of the agricultural product nomenclature for export refunds
Oznaka proizvoda nomenklature za kmetijske proizvode za izvozna nadomestila
Commission Regulation (EC) No 1748/2005
Uredba Komisije (ES) št. 1748/2005
These prices and duties were last amended by Regulation (EC) No 1576/2005 [4].
Navedene cene in dolžnosti so bile nazadnje spremenjene z Uredbo (ES) št. 1576/2005 [4].
OJ L 253, 29.9.2005, p. 18.
UL L 253, 29.9.2005, str. 18.
Amended representative prices and additional duties applicable to imports of white sugar, raw sugar and products covered by CN code 17029099 applicable from 25 October 2005
Spremenjeni zneski reprezentativnih cen in dodatnih uvoznih dajatev za beli sladkor, surovi sladkor in proizvode pod oznako KN 17029099, ki se uporabljajo od 25. oktobra 2005
Commission Regulation (EC) No 1749/2005
Uredba Komisije (ES) št. 1749/2005
The Community producer and import prices for uniflorous (bloom) carnations, multiflorous (spray) carnations, large-flowered roses and small-flowered roses as referred to in Article 1 of Regulation (EEC) No 4088/87 shall be as set out in the Annex hereto for the period from 26 October to 8 November 2005.
Proizvodne in uvozne cene Skupnosti za enocvetne (navadne) nageljne, mnogocvetne (spray) nageljne, velecvetne vrtnice in drobnocvetne vrtnice iz člena 1 Uredbe (EGS) št. 4088/87 so določene v Prilogi sedanje uredbe za obdobje od 26. oktobra do 8. novembra 2005.
Period from 26 October to 8 November 2005
Obdobje: od 26. oktobra do 8. novembra 2005
Commission Regulation (EC) No 1750/2005
Uredba Komisije (ES) št. 1750/2005
This Regulation shall enter into force on 26 October 2005.
Ta uredba začne veljati 26. oktobra 2005.
to Commission Regulation of 25 October 2005 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 25. oktobra 2005 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1751/2005
Uredba Komisije (ES) št. 1751/2005
amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IFRS 1, IAS 39 and SIC 12
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 MSRP 1, MRS 39 in SOP-12
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards [1], and in particular Article 3 (1) thereof,
ob upoštevanju Uredbe Evropskega parlamenta in Sveta (ES) št. 1606/2002 z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [1], in zlasti člena 3(1) Uredbe,
By Commission Regulation (EC) No 1725/2003 [2] certain international standards and interpretations that were extant at 14 September 2002 were adopted, including interpretation of the Standing Interpretations Committee (SIC) 12 Consolidation — Special purpose entities.
Z Uredbo Komisije (ES) št. 1725/2003 [2] so bili sprejeti nekateri mednarodni standardi in pojasnila, ki so obstajali 14. septembra 2002, vključno s pojasnilom Stalnega odbora za pojasnjevanje (SOP) 12 Uskupinjevanje – enote za posebne namene.
On 17 December 2003 the International Accounting Standard Board (IASB) published revised International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement.
decembra 2003 je Odbor za mednarodne računovodske standarde (IASB) objavil spremenjen Mednarodni računovodski standard (MRS) 39 Finančni inštrumenti: Pripoznavanje in merjenje.
IAS 39 establishes mainly basic principles for recognising and measuring financial assets and financial liabilities and was adopted by the European Commission by Commission Regulation (EC) No 2086/2004 [3] as of 19 November 2004, with the exception of certain provisions on the use of the full fair value option and on hedge accounting.
MRS 39 vzpostavlja zlasti osnovna načela za pripoznavanje in merjenje finančnih sredstev in finančnih obveznosti ter ga je Evropska komisija sprejela dne 19. novembra 2004 z Uredbo Komisije (ES) št. 2086/2004 [3] z izjemo nekaterih določb o uporabi možnosti polne poštene vrednosti in o obračunavanju varovanja pred tveganji.
On 17 December 2004, the IASB published amendment to IAS 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities as part of the IASB’s initiative to facilitate the changeover to IAS/IFRS for European companies, especially these registered with the American Securities and Exchange Commission (SEC).
decembra 2004 je IASB objavil spremembo k MRS 39 Finančni inštrumenti: Pripoznavanje in merjenje – Prehod in prvo pripoznavanje finančnih sredstev in finančnih obveznosti kot del pobude s strani IASB za olajšanje prehoda na MRS/MSRP evropskim podjetjem, zlasti tistim, ki so registrirana pri ameriškemu Nadzornem organu za vrednostne papirje in borzno menjavo (SEC).
On 11 November 2004, the International Financial Reporting Interpretations Committee (IFRIC) issued amendment to IFRIC Interpretation SIC 12 Scope of SIC 12: Consolidation — Special Purpose Entities.
novembra 2004 je Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) izdal spremembo k Pojasnilu OPMSRP SOP-12 Področje SOP-12; Uskupinjevanje – enote za posebne namene.
The Amendment deals with the current scope exclusion in SIC 12 for post-employment benefit plans and equity compensation plans (SIC-12.6).
Sprememba obravnava trenutno izključitev področja za programe pozaposlitvenih zaslužkov in programe s kapitalom povezanih zaslužkov iz SOP-12 (SOP-12.6).
The purpose of the change in scope is to ensure consistency with the requirements of IAS 19 Employee benefits and to introduce consequential changes required by the recent adoption of IFRS 2 Share-based Payment [4].
Namen spremembe področja je zagotoviti usklajenost z zahtevami MRS 19 Zaslužki zaposlencev in posledično uvesti spremembe, kot to zahteva nedavno sprejetje MSRP 2 Plačilo z delnicami [4].
The Commission has concluded that the amended standard and the amended interpretation meet the criteria set out in Article 3(2) of Regulation (EC) No 1606/2002.
Komisija je sklenila, da spremenjeni standard in spremenjeno pojasnilo izpolnjujeta merila, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
The consultation with technical experts in the field also support that both amendments meet the technical criteria for adoption.
Posvetovanja s strokovnjaki s tega področja prav tako potrjujejo, da obe spremembi izpolnjujeta tehnična merila za sprejetje.
The adoption of the amendments to IAS 39 implies, by way of consequence, amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards in order to ensure consistency between international accounting standards.
Sprejetje sprememb k MSP 39 posledično pomeni spremembe k MSRP 1 Prvo sprejetje mednarodnih standardov računovodskega poročanja za zagotovitev usklajenosti med mednarodnimi računovodskimi standardi.
Regulation (EC) No 1725/2003 should therefore be amended accordingly.
Uredbo (ES) št. 1725/2003 bi bilo zato treba ustrezno spremeniti.
The amendments should exceptionally take effect for company’s financial year starting on or after 1 January 2005, i.e. from a point in time before the publication of this regulation.
Te spremembe bi se morale izjemoma začeti uporabljati za poslovno leto družbe z začetkom na ali po 1. januarju 2005, tj. že pred objavo te uredbe.
The retrospective application is exceptionally justified to facilitate for first time adopters the preparation of accounts in accordance with IAS/IFRS.
Uporaba za nazaj je izjemoma utemeljena, da olajša prvim adoptantom pripravo računovodskih izkazov v skladu z MRS/MSRP.
Annex to regulation (EC) No 1725/2003 is amended as follows:
Priloga k Uredbi (ES) št. 1725/2003 se spremeni:
The text of the Amendments to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities is inserted as set out in the Annex to this Regulation.
Vstavi se besedilo Spremembe k Mednarodnemu računovodskemu standardu (MRS) 39 Finančni inštrumenti: Pripoznavanje in merjenje – prehod in prvo pripoznavanje finančnih sredstev in finančnih obveznosti, določeno v Prilogi k tej uredbi.
The text of the IFRIC Amendment to SIC 12 Scope of SIC 12; Consolidation — Special Purpose Entities is inserted as set out in the Annex to this Regulation.
Vstavi se besedilo Spremembe OPMSRP k SOP-12 Področje SOP-12; Uskupinjevanje – enote za posebne namene, določeno v Prilogi k tej uredbi.
It shall apply to each financial year of a company starting on or after 1 January 2005.
Uporablja se za vsako poslovno leto družbe z začetkom najkasneje na ali po 1. januarju 2005.
OJ L 243, 11.9.2003, p. 1.
UL L 243, 11.9.2003, str. 1.
Regulation as last amended by Regulation (EC) No 1073/2005 (OJ L 175, 8.7.2005, p. 3).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 1073/2005 (UL L 175, 8.7.2005, str. 3).
Amendments to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities
Spremembe k Mednarodnemu računovodskemu standardu (MRS) 39 Finančni instrumenti: Pripoznavanje in merjenje – prehod in prvo pripoznavanje finančnih sredstev in finančnih obveznosti
IFRIC Amendment to SIC 12 Scope of SIC 12; Consolidation — Special Purpose Entities
Sprememba OPMSRP k SOP-12 Področje SOP-12; Uskupinjevanje – enote za posebne namene
Reproduction allowed within the European Economic Area.
„Reprodukcija je dovoljena v Evropskem gospodarskem prostoru.
All existing rights reserved outside the EEE, 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 reprodukcije za osebno uporabo ali drugo pošteno uporabo.
Further information can be obtained from the IASB at www.iasb.org.uk
Dodatne informacije je mogoče dobiti pri IASB na spletni strani www.iasb.org.uk“.
Amendments to IAS 39 Financial Instruments: Recognition and Measurement
Spremembe MRS 39 Finančni inštrumenti: Pripoznavanje in merjenje
In the Standard, paragraph 107A is added.
V Standardu se doda odstavek 107A.