natgillin/translations-raw huggingface dataset:
The products with a TSG have specific characteristics associated with their particular traditional methods of production or with the use of traditional raw materials.
Proizvodi z ZTP imajo posebne značilnosti, povezane s posebnimi tradicionalnimi metodami proizvodnje ali z uporabo tradicionalnih surovin
The Community logos for PDO, PGI and TSG are symbols that are understood throughout the Community as designating products meeting specific conditions of production linked to their geographical origin or to their tradition and subject to regulation.
Logotipi Skupnosti za ZOP, ZGO in ZTP so simboli, ki po vsej Skupnosti zaznamujejo proizvode, ki ustrezajo posebnim pogojem proizvodnje, povezane z njihovim geografskim poreklom ali tradicijo, in so podvrženi nadzoru
Other quality aspects (safety, nutritional value, taste, traceability) of the products concerned.
Drugi vidiki kakovosti (varnost, hranilna vrednost, okus, sledljivost) zadevnih proizvodov
The presentation of some PDO, PGI or TSG products as examples for the potential of successful commercial enhancement of products whose names are registered under the protection schemes.
Predstavitev nekaterih proizvodov z ZOP, ZGO ali ZTP kot primerov za možnosti uspešne tržne krepitve proizvodov, katerih imena so registrirana v skladu z zaščitnimi režimi
These protection schemes support the Community's cultural heritage and support the diversity of agricultural production as well as the maintenance of the countryside.
Ti zaščitni režimi podpirajo kulturno dediščino Skupnosti in raznolikost kmetijske proizvodnje kot tudi ohranjanje podeželja
PR contacts with the media (specialised, women's and culinary press)
Odnosi z mediji (npr. specializirani novinarji, ženski časopisi, kulinarični časopisi)
Point of sale information and demonstrations
Informacije in predstavitve na prodajnih točkah
Audio-visual media (inter alia focused TV spots)
Avdiovizualni mediji (npr. televizijski oglasi, usmerjeni k določeni ciljni skupini)
Participation at trade fairs and shows
Udeležba na trgovinskih sejmih in razstavah
Information and training seminars/actions on the functioning of the Community schemes for PDOs, PGIs and TSGs.
Seminarji ali ukrepi o informiranju in usposabljanju za delovanje režimov Skupnosti za ZOP, ZGO in ZTP
Priority will be given to multi-annual programmes with clearly defined objectives and strategy for each phase.
Prednost bodo imeli večletni programi z jasno opredeljenimi cilji in strategijo za vsako fazo.
information on the graphic symbol for the outermost regions
OBVEŠČANJE O GRAFIČNIH SIMBOLIH ZA NAJBOLJ ODDALJENE REGIJE
This guideline refers to the outermost regions of the Community as defined in Article 299(2) of the Treaty.
Ta smernica se nanaša na najbolj oddaljene regije Skupnosti, opredeljene v členu 299(2) Pogodbe.
The outside evaluation study shows that the Community's 1998/99 information campaign on the graphic symbol (logo) for the outermost regions was received with a great deal of interest on the part of those operating in that sector.
Zunanja ocenjevalna študija kaže, da je bila informacijska kampanja o grafičnem simbolu (logotipu) za najbolj oddaljene regije, ki je bila izvedena v letih 1998/99, deležna precejšnjega zanimanja tistih, ki delujejo v tem sektorju.
In view of the short run of this first campaign, it is appropriate to continue improving the various target-groups' awareness of the logo by continuing the measures to inform them about its meaning and benefits.
Zaradi časovne omejenosti prve kampanje je zdaj primeren čas, da bi pri raznih ciljnih skupinah izboljšali poznavanje logotipa z nadaljnjimi ukrepi za obveščanje teh skupin o njegovem pomenu in koristih.
To publicise the existence, meaning and benefits of the logo
Oglaševati obstoj, pomen in koristi logotipa
To encourage producers and processors in the regions concerned to use the logo
Spodbujati proizvajalce in predelovalce na zadevnih regijah k uporabi logotipa
To improve awareness of the logo among distributors and consumers.
Izboljšati poznavanje logotipa med distributerji in potrošniki
Local producers and processors
Lokalni proizvajalci in predelovalci
Distributors and consumers
Distributerji in potrošniki
The product is typical and natural
Proizvod je značilen in naraven
It originates in a Community region
Izvira iz regije Skupnosti
Quality (safety, nutritional value and taste, production method, link with origin)
Kakovost (varnost, hranilna vrednost in okus, proizvodna metoda, povezava s poreklom)
The product's exotic nature
Eksotična narava proizvoda
Variety of the supply, including out of season
Raznolikost ponudbe, tudi zunaj sezone
Electronic channels (Internet site, etc.)
Elektronska orodja (spletne strani itd.)
Demonstrations at points of sale, fairs and shows, etc.
Predstavitve na prodajnih točkah, sejmih in razstavah itd.
Other channels (leaflets, brochures, recipes, etc.)
Druga sredstva (letaki, brošure, recepti itd.)
Publicity in the specialised and local press.
Oglaševanje v specializiranih in lokalnih časopisih
Products from organic farming
PROIZVODI EKOLOŠKEGA KMETIJSTVA
The level of awareness among consumers and other interested groups about the characteristics of organic farming production methods is increasing but is still fairly low.
Stopnja ozaveščenosti med potrošniki in drugimi zainteresiranimi skupinami o značilnostih proizvodne metode ekološkega kmetijstva se povečuje, vendar je še vedno precej nizka.
In the Community Action Plan for Organic Food and Farming [6], information and promotion actions are considered a key instrument in further developing the demand for organic food.
V akcijskem načrtu Skupnosti za ekološko pridelano hrano in kmetijstvo [6] se informacijski in promocijski ukrepi štejejo za ključno sredstvo nadaljnjega razvoja povpraševanja po ekološko pridelani hrani.
Information and promotion campaigns should not focus on one or a few selected products, but rather on groups of products or on the organic farming system as applied in one or more regions in one or more Member States.
Informacijske in promocijske kampanje ne bi smele biti osredotočene le na enega ali nekaj izbranih proizvodov, ampak na skupine proizvodov ali režim ekološkega kmetijstva, kakor se uporablja v eni ali več regijah ene ali več držav članic.
encourage the consumption of organic farming products
spodbujanje porabe ekološko pridelane hrane,
enhance consumer awareness of the labelling, including the Community logo for organic products
poglobitev znanja potrošnikov o označevanju, vključno z logotipom Skupnosti za ekološke proizvode,
provide comprehensive information and broaden awareness of the benefits of organic farming, in particular with regard to environment protection, animal welfare, maintenance of the countryside and rural development
zagotavljanje izčrpnih informacij in ozaveščanje javnosti o koristih ekološkega kmetijstva, zlasti glede varstva okolja, dobrega počutja živali, ohranjanja podeželja in razvoja podeželskih območij,
provide comprehensive information on the content and the functioning of the Community rules on organic farming
zagotavljanje izčrpnih informacij o vsebini in delovanju režima Skupnosti o ekološkem kmetijstvu,
encourage individual producers, processors and producer/processor/retailer groups not yet taking part in organic farming to convert to this production method; encourage retailers, retailer groups and restaurants to sell organic products.
spodbujanje posameznih proizvajalcev, predelovalcev in skupin proizvajalcev, predelovalcev, trgovcev, ki še niso udeleženi v ekološkem kmetijstvu, da se preusmerijo k tej proizvodni metodi; spodbujanje trgovcev, skupin trgovcev in restavracij k prodaji ekoloških proizvodov.
Consumers in general, consumer associations and specific subgroups of consumers
Potrošniki na splošno, zveze potrošnikov in posebne podskupine potrošnikov
Opinion multipliers
Oblikovalci javnega mnenja
Distributors (supermarkets, wholesalers, specialised retailers, caterers, canteens, restaurants), food processors
Distributerji (veleblagovnice, trgovci na debelo, specializirani trgovci na drobno, gostinci, gostinski obrati, restavracije)
Teachers and schools.
Učitelji in šole
Use of the words ‘organic’, ‘ecological’ and ‘biological’ and their equivalents in other languages with respect to food products is protected by law
Raba besed „organski“, „ekološki“ in „biološki“ ter enakovrednih izrazov v drugih jezikih, ki se nanašajo na živilske proizvode, je zaščitena z zakonom.
The Community logo is the symbol for organic products which is understood throughout the Community and which indicates that the products meet strict Community production criteria and have undergone stringent checks.
Logotip Skupnosti je simbol za ekološke proizvode, znan po vsej Skupnosti, ki označuje, da proizvodi izpolnjujejo stroga proizvodna merila Skupnosti in so bili podvrženi strogemu nadzoru.
Information on the Community logo may be supplemented with information on the logos introduced in the Member States
Informacije o logotipu Skupnosti se lahko dopolnijo z informacijami o logotipih, uvedenih v državah članicah.
Other quality aspects (safety, nutritional value, taste) of the products concerned can be underlined
Poudariti je mogoče druge vidike kakovosti (varnost, hranilna vrednost, okus) zadevnih proizvodov.
PR contacts with the media (specialised journalists, women's press, culinary press, food industry press)
Odnosi z mediji (specializirani novinarji, ženski časopisi, kulinarični časopisi, časopisi živilske industrije)
Actions in schools
Ukrepi v šolah
Audio-visual media (i.e. focused TV spots)
Avdiovizualni mediji (npr. televizijski oglasi, usmerjeni k določeni ciljni skupini)
Information and training seminars/actions on the functioning of the Community regime for organic food and farming.
Seminarji in ukrepi o informiranju in usposabljanju za delovanje režimov Skupnosti za ekološko pridelano hrano in kmetijstvo
Regulation as last amended by Regulation (EC) No 2052/2003 (OJ L 305, 22.11.2003, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 2052/2003 (UL L 305, 22.11.2003, str. 1).
COM(2004) 415 final.
COM(2004) 415 konč.
For example, sunflower oil produced from oil-type sunflower seeds has a higher vitamin E content than other vegetable oils. Sunflower oil is well known for its light taste and frying performance,
prednostih ustrezne uporabe sončničnega olja; sončnično olje, ki je proizvedeno iz semen sončnic za pridobivanje olja, ima na primer v primerjavi z ostalimi rastlinskimi olji visoko vsebnost vitamina E in je znano po svojem rahlem okusu in primernosti za cvrtje,
Elderly people and children
Starejši ljudje in otroci
The main messages of the programmes should provide information on the following: benefits of the appropriate use of sunflower oil.
Glavna sporočila programov bi morala zagotoviti informacije o:
Commission Regulation (EC) No 1072/2005
Uredba Komisije (ES) št. 1072/2005
This Regulation shall enter into force on 8 July 2005.
Ta uredba začne veljati 8. julija 2005.
to Commission Regulation of 7 July 2005 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 7. julija 2005 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1073/2005
Uredba Komisije (ES) št. 1073/2005
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 IFRIC 2
o spremembi Uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede OPMSRP 2
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 (ES) št. 1606/2002 Evropskega parlamenta in Sveta 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.
Z Uredbo Komisije (ES) št. 1725/2003 [2] so bili sprejeti nekateri mednarodni standardi in pojasnila, ki so obstajali 14. septembra 2002.
On 17 December 2003 the International Accounting Standard Board (IASB) published revised International Accounting Standard (IAS) 32 Financial Instruments: Disclosure and Presentation.
decembra 2003 je Odbor za mednarodne računovodske standarde (IASB) izdal spremenjeni Mednarodni računovodski standard (MRS) 32 Finančni instrumenti: razkrivanje in predstavljanje.
IAS 32 establishes basic principles for the classification of instruments as liabilities or equity and was adopted by the European Commission by Commission Regulation (EC) No 2237/2004 [3] as of 29 December 2004.
MRS 32 določa osnovna načela za opredelitev instrumentov kot obveznosti ali lastniškega kapitala in ga je Evropska komisija sprejela z Uredbo Komisije (ES) št. 2237/2004 [3] z dne 29. decembra 2004.
Following bilateral discussions with representatives of the cooperative world and due to a request by the Commission, the IASB invited its International Financial Reporting Interpretation Committee (IFRIC), to develop an interpretation to facilitate the application of the revised IAS 32.
Po dvostranskih pogovorih s predstavniki zadrug in zaradi zahteve Komisije je IASB pozval svoj Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP), da izdela pojasnilo za olajšanje uporabe spremenjenega MRS 32.
IFRIC 2 Members’ Shares in Cooperative Entities and Similar Instruments was published on 25 November 2004.
Besedilo Deleži članov v zadrugah in podobni instrumenti OPMSRP 2 je bilo objavljeno 25. novembra 2004.
The Interpretation clarifies that the classification of members’ shares as financial liabilities or as equity depends upon the characteristics of such shares, especially the redemption features.
V Pojasnilu je razjasnjeno, da je opredelitev deležev članov kot finančnih obveznosti ali lastniškega kapitala odvisna od značilnosti takih deležev, zlasti značilnosti odkupa.
The effective date of application of this interpretation is the same as that for IAS 32, as already indicated in Recital 3 of Regulation (EC) No 2237/2004 as of 29 December 2004 adopting IAS 32.
Datum začetka uporabe tega pojasnila je isti kot za MRS 32, kakor je že navedeno v uvodni izjavi (3) Uredbe (ES) št. 2237/2004 z dne 29. decembra 2004 o sprejetju MRS 32.
The consultation with technical experts in the field support that IFRIC Interpretation 2 Members’ Shares in Cooperative Entities and Similar Instruments meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s tehničnimi strokovnjaki s tega področja je pokazalo, da Pojasnilo OPMSRP 2 Deleži članov v zadrugah in podobni instrumenti izpolnjuje merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
This amendment 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.
Ta sprememba bi se morala 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 as to enable cooperatives the preparation of accounts in accordance with IAS 32, as construed by IFRIC 2, and as the companies concerned could legitimately expect such application already at the point of the adoption of IAS 32.
Uporaba za nazaj je izjemoma utemeljena, da omogoči zadrugam pripravo računovodskih izkazov v skladu z MRS 32, kakor ga razlaga ORMSRP 2, in ker bi zadevne družbe lahko upravičeno pričakovale tako uporabo že od trenutka sprejetja MRS 32.
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee.
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Računovodskega regulativnega odbora –
Annex to Regulation (EC) No 1725/2003 is amended as follows:
Priloga I k Uredbi (ES) št. 1725/2003 se spremeni:
The text of the Interpretation IFRIC 2 Members’ Shares in Cooperative Entities and Similar Instruments set out in the Annex to this Regulation, is inserted.
Vstavi se besedilo Pojasnila OPMSRP 2 Deleži članov v zadrugah in podobni instrumenti, določenega v Prilogi k tej uredbi.
It shall apply to each financial year of a company starting on or after 1 January 2005 at the latest.
Uporablja se za vsako poslovno leto družbe z začetkom najkasneje s ali po 1. januarju 2005.
Regulation as last amended by Regulation (EC) No 211/2005 (OJ L 41, 11.2.2005, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 211/2005 (UL L 41, 11.2.2005, str. 1).
Members’ Shares in Cooperative Entities and Similar Instruments
Deleži članov v zadrugah in podobni inštrumenti
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 reprodukcije za osebno uporabo ali drugo pošteno uporabo.
Further information can be obtained from the IASB at www.iasb.org.uk
Nadaljnje informacije je mogoče dobiti pri IASB na www.iasb.org.uk.
IFRIC INTERPRETATION 2
OPMSRP POJASNILO 2
References
Sklicevanje
IAS 32 Financial Instruments: Disclosure and Presentation (as revised in 2003)
MRS 32 Finančni inštrumenti: Razkrivanje in predstavljanje (kakor je bil spremenjen 2003)
IAS 39 Financial Instruments: Recognition and Measurement (as revised in 2003)
MRS 39 Finančni inštrumenti: Pripoznavanje in merjenje (kakor je bil spremenjen 2003)
Background
Okoliščine
1 Cooperatives and other similar entities are formed by groups of persons to meet common economic or social needs.
1 Zadruge in druga podobna podjetja oblikujejo skupine oseb za zadovoljevanje skupnih gospodarskih ali socialnih potreb.
National laws typically define a cooperative as a society endeavouring to promote its members’ economic advancement by way of a joint business operation (the principle of self-help).
V zakonih držav je zadruga ponavadi opredeljena kot društvo, ki si prizadeva pospeševati gospodarski napredek svojih članov s skupnim poslovanjem (načelo samopomoči).
Members’ interests in a cooperative are often characterised as members’ shares, units or the like, and are referred to below as ‘members’ shares’.
Deleži članov zadruge so pogosto opredeljeni kot deleži ali točke članov in podobno in se v nadaljevanju imenujejo „deleži članov“.
2 IAS 32 establishes principles for the classification of financial instruments as financial liabilities or equity.
2 MRS 32 postavlja načela za razvrščanje finančnih inštrumentov med finančne obveznosti ali kapital.
In particular, those principles apply to the classification of puttable instruments that allow the holder to put those instruments to the issuer for cash or another financial instrument.
Zlasti se ta načela uporabljajo za razvrščanje prodajljivih inštrumentov, ki dajejo imetniku pravico, da te inštrumente proda nazaj izdajatelju za denar ali drug finančni inštrument.
The application of those principles to members’ shares in cooperative entities and similar instruments is difficult.
Uporaba teh načel za deleže članov zadrug in podobne inštrumente je težka.
Some of the International Accounting Standards Board’s constituents have asked for help in understanding how the principles in IAS 32 apply to members’ shares and similar instruments that have certain features, and the circumstances in which those features affect the classification as liabilities or equity.
Nekateri uporabniki standardov Upravnega odbora za mednarodne računovodske standarde so prosili za pomoč pri razumevanju uporabe načel v MRS 32 za deleže članov in podobne inštrumente, ki imajo nekatere značilnosti in okoliščine, v katerih te značilnosti vplivajo na razvrščanje med obveznosti ali kapital.
3 This Interpretation applies to financial instruments within the scope of IAS 32, including financial instruments issued to members of cooperative entities that evidence the members’ ownership interest in the entity.
3 To pojasnilo se uporablja za finančne inštrumente, ki spadajo v področje MRS 32, vključno s finančnimi inštrumenti, izdanimi članom zadrug, ki dokazujejo lastniški delež članov v podjetju.
This Interpretation does not apply to financial instruments that will or may be settled in the entity’s own equity instruments.
To pojasnilo se ne uporablja za finančne inštrumente, ki se lahko poravnajo, ali se bodo poravnali, z lastnimi kapitalskimi inštrumenti podjetja.
Issue
Vprašanje
4 Many financial instruments, including members’ shares, have characteristics of equity, including voting rights and rights to participate in dividend distributions.
4 Številni finančni inštrumenti, vključno z deleži članov, imajo značilnosti kapitala, vključno z glasovalnimi pravicami in pravicami do udeležbe v izplačilu dividend.
Some financial instruments give the holder the right to request redemption for cash or another financial asset, but may include or be subject to limits on whether the financial instruments will be redeemed.
Nekateri finančni inštrumenti dajejo imetniku pravico, da zahteva odkup za denar ali drugo finančno sredstvo, vendar lahko vključujejo ali zanje veljajo omejitve ali bodo finančni inštrumenti odkupljeni ali ne.
How should those redemption terms be evaluated in determining whether the financial instruments should be classified as liabilities or equity?
Kako naj se ti pogoji odkupa vrednotijo pri določanju ali naj se finančni inštrumenti razvrstijo kot obveznosti ali kapital?
Consensus
Soglasje
5 The contractual right of the holder of a financial instrument (including members’ shares in cooperative entities) to request redemption does not, in itself, require that financial instrument to be classified as a financial liability.
5 Pogodbena pravica imetnika finančnega inštrumenta (vključno z deleži članov v zadrugah), da zahteva odkup, sama po sebi ne zahteva, da se finančni inštrument razvrsti kot finančna obveznost.
Rather, the entity must consider all of the terms and conditions of the financial instrument in determining its classification as a financial liability or equity.
Ko podjetje določa razvrstitev finančnega inštrumenta kot finančne obveznosti ali kot kapital, mora upoštevati vse pogoje finančnega inštrumenta.
Those terms and conditions include relevant local laws, regulations and the entity’s governing charter in effect at the date of classification, but not expected future amendments to those laws, regulations or charter.
Ti pogoji vključujejo ustrezne lokalne zakone, predpise in upravno listino podjetja, ki je v veljavi na dan razvrščanja, ne pa pričakovanih sprememb teh zakonov, predpisov ali listine.
6 Members’ shares that would be classified as equity if the members did not have a right to request redemption are equity if either of the conditions described in paragraphs 7 and 8 is present.
6 Deleži članov, ki bi bili razvrščeni kot kapital, če člani ne bi imeli pravice zahtevati odkupa, so kapital, če je prisoten eden od pogojev, opisanih v odstavkih 7 in 8.
Demand deposits, including current accounts, deposit accounts and similar contracts that arise when members act as customers are financial liabilities of the entity.
Vloge na vpogled, vključno s tekočimi računi, depozitnimi računi in podobne pogodbe, ki se pojavijo, ko člani delujejo kot odjemalci, so finančne obveznosti podjetja.
7 Members’ shares are equity if the entity has an unconditional right to refuse redemption of the members’ shares.
7 Deleži članov so kapital, če ima podjetje brezpogojno pravico zavrniti odkup deležev članov.
8 Local law, regulation or the entity’s governing charter can impose various types of prohibitions on the redemption of members’ shares, e.g. unconditional prohibitions or prohibitions based on liquidity criteria.
8 Lokalni zakon, predpis ali upravna listina podjetja lahko naložijo različne vrste prepovedi za odkup deležev članov, npr. brezpogojne prepovedi ali prepovedi, ki temeljijo na plačilnosposobnostnih sodilih.