natgillin/translations-raw huggingface dataset:
Where the verification procedure referred to in Article 29 or where information available to the competent authorities of the Community indicates that the provisions of this Chapter are being contravened, the said authorities shall request the Russian Federation to carry out appropriate enquiries or arrange for such enquiries to be carried out concerning operations which are or appear to be in contravention of the provisions of this Chapter.
Če postopek preverjanja iz člena 29 ali informacije, ki so na razpolago pristojnim organom Skupnosti, pokažejo, da se določbe iz tega poglavja kršijo, navedeni organi od Ruske federacije zahtevajo, da opravi ustrezne poizvedbe ali poskrbi, da se izvedejo take poizvedbe v zvezi s poslovanjem, ki je ali se zdi, da je v nasprotju z določbami tega poglavja.
The results of these enquiries shall be communicated to the competent authorities of the Community together with any other pertinent information enabling the true origin of the goods to be determined.
Rezultati teh poizvedb se sporočijo pristojnim organom Skupnosti, skupaj z vsemi ustreznimi informacijami, ki omogočajo, da se ugotovi pravo poreklo blaga.
In pursuance of the action taken in accordance with the provisions of this Chapter, the competent authorities of the Community may exchange any information with the competent authorities of the Russian Federation which is considered to be of use in preventing the contravention of the provisions of this Chapter.
Na podlagi ukrepov v skladu določbami tega poglavja lahko pristojni organi Skupnosti izmenjajo s pristojnimi organi Ruske federacije vse podatke, ki jih štejejo za koristne pri preprečevanju kršitev določb tega poglavja.
Regulation (EC) No 1872/2006 is hereby repealed.
Uredba (ES) št. 1872/2006 se razveljavi.
OJ L 360, 19.12.2006, p. 41.
UL L 360, 19.12.2006, str. 41.
Alloyed quarto plates
Legirane plošče kvarto
Alloyed cold-rolled and coated sheets
Legirana hladno valjana in prevlečena pločevina
Beams
Gredi
Wire rod
Jeklo za žice
Consignee (name, full address, country, VAT number)
Prejemnik (ime, polni naslov, država, številka DDV )
Declarant/representative as applicable
Deklarant/zastopnik (po potrebi)
Customs document (form and number) or extract No and date of attribution
Carinski dokument (obrazec in številka) ali številka delnega dovoljenja in datum odpisa
Year 2008
Leto 2008
Council Regulation (EC) No 1343/2007
Uredba Sveta (ES) št. 1343/2007
amending Regulation (EC) No 1543/2000 establishing a Community framework for the collection and management of the data needed to conduct the common fisheries policy
o spremembi Uredbe (ES) št. 1543/2000 o vzpostavitvi okvira Skupnosti za zbiranje in upravljanje podatkov, ki so potrebni za vodenje skupne ribiške politike
Council Regulation (EC) No 1543/2000 [2] establishes that the first Community Programme and the first programming period are to cover the period from 2002 to 2006.
Uredba Sveta (ES) št. 1543/2000 [2], določa, da morata prvi program Skupnosti in prvo programsko obdobje zajemati obdobje od leta 2002 do 2006.
Regulation (EC) No 1543/2000 is to be replaced by a new Regulation in order to implement new approaches to fisheries management.
Uredba (ES) št. 1543/2000 se bo nadomestila z novo uredbo, zato da se izvajajo novi pristopi do upravljanja ribištev.
Such approaches include the transition from fish stock-based management to a fleet- and area-based management as well as the ecosystem approach.
Tak pristop vključuje prehod od upravljanja na podlagi staleža rib do upravljanja na podlagi flote in območja ter ekosistemskega pristopa.
Pending the adoption of that new Regulation, it is necessary to establish a second programming period covering the years 2007 and 2008 in order to ensure consistent and synchronised programming at Community and national level.
Da se zagotovi dosledno in sinhronizirano programiranje na ravni Skupnosti in nacionalni ravni, je treba do sprejetja navedene nove uredbe določiti drugo programsko obdobje, ki bo zajelo leti 2007 in 2008.
Regulation (EC) No 1543/2000 should therefore be amended accordingly,
Uredbo (ES) št. 1543/2000 bi bilo zato treba ustrezno spremeniti –
Regulation (EC) No 1543/2000 is hereby amended as follows:
Uredba (ES) št. 1543/2000 se spremeni:
In accordance with the procedure referred to in Article 9(2), the Commission shall define, in conformity with the framework defined in Annex I, a minimum Community programme covering the information absolutely needed for scientific evaluations, and an extended Community programme that shall include, in addition to the information contained in the minimum programme, information likely to improve substantially the scientific evaluations.
V skladu s postopkom, določenim v členu 9(2), Komisija določi, skladno z okvirom, opredeljenim v Prilogi I, minimalni program Skupnosti, ki zajema informacije, ki so nujno potrebne za znanstvena ovrednotenja, in razširjeni program Skupnosti, ki mora poleg informacij, ki jih vsebuje minimalni program, vključevati informacije, za katere je verjetno, da bodo precej izboljšale znanstvena ovrednotenja.
The first Community programme shall cover the years 2002 to 2006 inclusive and the second Community programme shall cover the years 2007 and 2008.’;
Prvi program Skupnosti zajema leta od 2002 do vključno 2006, drugi program Skupnosti pa zajema leti 2007 in 2008.“
Each Member State shall draw up a national programme of collection and management of data.
Vsaka država članica sestavi nacionalni program zbiranja in upravljanja podatkov.
The first programming period shall cover the years 2002 to 2006 inclusive.
Prvo programsko obdobje zajema leta od 2002 do vključno 2006.
The second programming period shall cover the years 2007 and 2008.
Drugo programsko obdobje zajema leti 2007 in 2008.
The programme shall describe both the collection of the detailed data and the processing needed to produce aggregated data in accordance with the principles set out in Article 3.
Program opisuje zbiranje podrobnih podatkov in obdelavo, ki je potrebna za izdelavo zbirnih podatkov v skladu z načeli iz člena 3.
It shall specify the links between it and the Community programmes drawn up under Article 5.’.
Podrobno opredeli povezave med temi podatki in programi Skupnosti, sestavljenimi v skladu s členom 5.“
Opinion of the European Parliament of 11 October 2007 (not yet published in the Official Journal).
Mnenje Evropskega parlamenta z dne 11. oktobra 2007 (še ni objavljeno v Uradnem listu).
Commission Regulation (EC) No 1344/2007
Uredba Komisije (ES) št. 1344/2007
This Regulation shall enter into force on 17 November 2007.
Ta uredba začne veljati 17. novembra 2007.
to Commission Regulation of 16 November 2007 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 16. novembra 2007 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1345/2007
Uredba Komisije (ES) št. 1345/2007
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff [1], and in particular Article 9(1)(a) thereof,
ob upoštevanju Uredbe Sveta (EGS) št. 2658/87 z dne 23. julija 1987 o tarifni in statistični nomenklaturi ter skupni carinski tarifi [1] in zlasti člena 9(1)(a) uredbe,
Pursuant to those general rules, the goods described in column 1 of the table set out in the Annex should be classified under the CN codes indicated in column 2, by virtue of the reasons set out in column 3 of that table.
V skladu z navedenimi splošnimi pravili je treba blago, opisano v stolpcu 1 preglednice iz Priloge, uvrstiti pod oznako KN, navedeno v stolpcu 2, zaradi utemeljitev, navedenih v stolpcu 3 preglednice.
Regulation as last amended by Commission Regulation (EC) No 1214/2007 (OJ L 286, 31.10.2007, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo Komisije (ES) št. 1214/2007 (UL L 286, 31.10.2007, str. 1).
Jojoba oil which has been chemically modified by hydrogenation but has not been further prepared (mixture of saturated esters).
Jojoba olje, ki je bilo kemično modificirano s hidrogeniranjem, vendar ne nadalje predelano (mešanica nasičenih estrov).
The oil contains less than 50 % by weight of free fatty acids.
Olje vsebuje manj kot 50 mas. % prostih maščobnih kislin.
The product is presented in powder or granular form.
Izdelek je v obliki prahu ali granul.
The product is intended to be used as an ingredient for the manufacture of cosmetic products.
Izdelek se uporablja kot sestavina za izdelavo kozmetičnih proizvodov.
The product is presented in immediate packings of a net content exceeding 1 kg.
Izdelek je v izvirnem pakiranju z neto vsebino nad 1 kg.
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, Note 5 (a) to Chapter 34 and the wording of codes 1516, 151620 and 15162096 of the CN.
Uvrstitev opredeljujejo splošni pravili 1 in 6 za razlago kombinirane nomenklature, opomba 5(a) k poglavju 34 in besedilo oznak KN 1516, 151620 in 15162096.
Heading 1515 on other fixed vegetable fats and oils specifically includes jojoba oil and therefore the latter is to be considered as a vegetable oil (see also the Harmonised System Explanatory Notes to heading 1515, paragraph (6)).
Tarifna številka 1515 (druge rastlinske masti in olja) posebej omenja jojoba olje in ga je zato treba obravnavati kot rastlinsko olje (glej tudi pojasnjevalne opombe HS k tarifni številki 1515, točka 6).
However, as the jojoba oil has been chemically modified, it cannot be classified in heading 1515.
Jojoba olje je bilo kemično modificirano in se zato ne more uvrstiti pod tarifno številko 1515.
Although having a waxy character the product is excluded from heading 3404 (see Note 5 to Chapter 34, exclusions (a), and the Harmonised System Explanatory Notes to heading 3404, exclusions paragraph (b)).
Čeprav ima izdelek voskaste lastnosti, je izključen iz tarifne številke 3404 (glej opombo 5(a) k poglavju 34 in pojasnjevalne opombe HS k tarifni številki 3404, izključitve pod točko (b)).
The product is to be classified in heading 1516, which covers hydrogenated vegetable oils.
Izdelek se uvršča pod tarifno številko 1516, ki zajema hidrogenirana rastlinska olja.
Jojoba oil which has been chemically modified by hydrogenation and further prepared by texturation.
Jojoba olje, ki je bilo kemično modificirano s hidrogeniranjem in nadalje teksturirano.
The product, generally known as ‘jojoba oil esters’, is presented in powder, granular form or a waxy paste.
Izdelek, poznan pod imenom „estri jojoba olja“, je v obliki prahu, granul ali voskaste paste.
The product is indigestible and not intended for use in food stuffs.
Izdelek ni užiten in se ne uporablja pri pripravi živil.
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, Note 5 (a) to Chapter 34 and the wording of codes 151800 and 15180099 of the CN.
Uvrstitev opredeljujejo splošni pravili 1 in 6 za razlago kombinirane nomenklature, opomba 5(a) k poglavju 34 in besedilo oznak KN 151800 in 15180099.
Heading 1515 on other fixed vegetable fats and oils specifically includes jojoba oil and therefore the latter is to be considered a vegetable oil (see also the Harmonised System Explanatory Notes to heading 1515, paragraph (6)).
Tarifna številka 1515 (druge rastlinske masti in olja) posebej omenja jojoba olje in ga je zato treba obravnavati kot rastlinsko olje (glej tudi pojasnjevalne opombe HS k tarifni številki 1515, točka 6).
However, as the jojoba oil has been chemically modified this product cannot be classified in heading 1515.
Jojoba olje je bilo kemično modificirano in se zato ne more uvrstiti pod tarifno številko 1515.
As the product has undergone further preparation (texturation), it cannot be classified in heading 1516.
Izdelek je bil nadalje obdelan (teksturiran), zato se ne more uvrstiti pod tarifno številko 1516.
As the product is indigestible and not used in food preparations, it cannot be classified in heading 1517.
Izdelek se ne uporablja v prehrambenih proizvodih, ker ni užiten, zato ga ni mogoče uvrstiti pod tarifno številko 1517.
Although having a waxy character the product is not covered by heading 3404 (see Note 5 (a) to Chapter 34).
Čeprav ima voskaste značilnosti, izdelek ni zajet pod tarifno številko 3404 (glej opombo 5(a) k poglavju 34).
It therefore comes under heading 1518, which covers inedible preparations of different oils of Chapter 15 not elsewhere specified or included.
Uvršča se pod tarifno številko 1518, ki zajema neužitne pripravke iz različnih olj iz poglavja 15, ki niso navedeni ali zajeti na drugem mestu.
Product obtained by inter-esterification/trans-esterification of a mixture of untreated jojoba oil with hydrogenated jojoba oil, which then undergoes texturation.
Izdelek, pridobljen z interesterifikacijo/transesterifikacijo mešanice neobdelanega jojoba olja s hidrogeniranim jojoba oljem, ki mu nato sledi teksturiranje.
The product may be presented in powder or granular form.
Izdelek je v obliki prahu ali granul.
As the product is indigestible and not used in food preparations it cannot be classified in heading 1517.
Izdelek se ne uporablja v prehrambenih proizvodih, ker je neužiten, zato ga ni mogoče uvrstiti pod tarifno številko 1517.
It therefore comes under heading 1518, which covers inedible mixtures of different oils of Chapter 15 not elsewhere specified or included.
Zato se uvršča pod tarifno številko 1518, ki zajema neužitne pripravke iz različnih olj iz poglavja 15, ki niso opredeljeni ali zajeti drugje.
Commission Regulation (EC) No 1346/2007
Uredba Komisije (ES) št. 1346/2007
establishing a prohibition of fishing for Greenland halibut in NAFO waters 3LMNO by vessels flying the flag of Spain
o prepovedi ribolova na grenlandsko morsko ploščo v vodah NAFO 3LMNO s plovili, ki plujejo pod zastavo Španije
Greenland halibut (Reinhardtius hippoglosssoides)
Grenlandska morska plošča (Reinhardtius hippoglossoides)
Commission Regulation (EC) No 1347/2007
Uredba Komisije (ES) št. 1347/2007
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 International Financial Reporting Standard (IFRS) 8
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 mednarodnega standarda računovodskega poročanja (MSRP) 8
On 30 November 2006, the International Accounting Standards Board (IASB) published International Financial Reporting Standard (IFRS) 8 Operating Segments, hereinafter ‘IFRS 8’.
Uprava za mednarodne računovodske standarde (IASB) je 30. novembra 2006 izdala mednarodni standard računovodskega poročanja (MSRP) 8 – Poslovni odseki, v nadaljevanju „MSRP 8“.
IFRS 8 sets out the requirements for the disclosure of information about an entity's operating segments.
MSRP 8 določa pogoje za razkritje informacij o poslovnih odsekih podjetja.
IFRS 8 replaces International Accounting Standard (IAS) 14 Segment reporting.
MSRP 8 zamenjuje mednarodni računovodski standard (MRS) 14 – Poročanje po odsekih.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRS 8 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da MSRP 8 izpolnjuje tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
In the Annex to Regulation (EC) No 1725/2003:
V Prilogo k Uredbi (ES) št. 1725/2003 se vstavi
‘International Financial Reporting Standard (IFRS) 8 Operating Segments’, is inserted as set out in the Annex to this Regulation.
„mednarodni standard računovodskega poročanja (MSRP) 8 – Poslovni odseki“, kot je navedeno v Prilogi k tej uredbi.
Each company shall apply IFRS 8 as set out in the Annex to this Regulation as from the commencement date of its 2009 financial year at the latest.
Vsa podjetja začnejo uporabljati MSRP 8, kot je navedeno v Prilogi k tej uredbi, najpozneje z začetkom finančnega leta 2009.
Regulation as last amended by Regulation (EC) No 611/2007 (OJ L 141, 2.6.2007, p. 49).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 611/2007 (UL L 141, 2.6.2007, str. 49).
IFRS 8 — Operating Segments
MSRP 8 — Poslovni odseki
INTERNATIONAL FINANCIAL REPORTING STANDARDS 8
MEDNARODNI STANDARD RAČUNOVODSKEGA POROČANJA 8
Operating Segments
Poslovni odseki
CORE PRINCIPLE
KLJUČNO NAČELO
An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.
Podjetje razkrije informacije, ki omogočajo uporabnikom njegovih računovodskih izkazov, da ocenijo naravo in finančne učinke poslovnih dejavnosti, s katerimi se podjetje ukvarja, ter gospodarsko okolje, v katerem posluje.
This IFRS shall apply to:
Ta MSRP se uporablja za:
the separate or individual financial statements of an entity:
ločene ali posamezne računovodske izkaze podjetja:
whose debt or equity instruments are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets); or
s katere dolžniškimi ali kapitalskimi instrumenti se trguje na javnem trgu (domača ali tuja borza ali zunajborzni trg, vključno z lokalnimi in regionalnimi trgi); ali
that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; and
ki je svoje računovodske izkaze predložilo, ali je v postopku predložitve, komisiji za vrednostne papirje ali drugi upravni organizaciji z namenom izdaje katere koli vrste instrumentov na javnem trgu; in
the consolidated financial statements of a group with a parent:
konsolidirane računovodske izkaze skupine z obvladujočim podjetjem:
that files, or is in the process of filing, the consolidated financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market.
ki je svoje konsolidirane računovodske izkaze predložila, ali so v postopku predložitve, komisiji za vrednostne papirje ali drugi upravni organizaciji z namenom izdaje katere koli vrste instrumentov na javnem trgu.
If an entity that is not required to apply this IFRS chooses to disclose information about segments that does not comply with this IFRS, it shall not describe the information as segment information.
Če se od podjetja ne zahteva uporaba tega MSRP in se podjetje odloči, da bo razkrilo podatke o odsekih, ki niso skladni s tem MSRP, teh podatkov ne sme opisati kot podatke o odsekih.
If a financial report contains both the consolidated financial statements of a parent that is within the scope of this IFRS as well as the parent’s separate financial statements, segment information is required only in the consolidated financial statements.
Če računovodsko poročilo vsebuje tako skupinske računovodske izkaze obvladujočega podjetja v skladu s tem MSRP kot tudi ločene računovodske izkaze obvladujočega podjetja, je treba informacije po odsekih predstaviti samo v skupinskih računovodskih izkazih.
OPERATING SEGMENTS
POSLOVNI ODSEKI
An operating segment is a component of an entity:
Poslovni odsek je sestavni del podjetja:
that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity);
ki opravlja poslovne dejavnosti, iz naslova katerih dobiva prihodke in s katerimi ima stroške (vključno s prihodki in stroški, ki se nanašajo na transakcije z drugimi sestavnimi deli istega podjetja);
whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and
katerega poslovne rezultate redno pregleduje vodstveni delavec, ki sprejema poslovne odločitve, da lahko na njihovi podlagi sprejema odločitve o virih, ki jih je treba razporediti v določen odsek, in ocenjuje uspešnost poslovanja podjetja, in
for which discrete financial information is available.
za katerega so na voljo ločeni finančni podatki.
An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.
Poslovni odsek lahko vključuje poslovne dejavnosti, za katere šele namerava pridobiti prihodke, na primer, zagonsko poslovanje je lahko poslovni odsek preden prinese kakršne koli prihodke.
Not every part of an entity is necessarily an operating segment or part of an operating segment.
Ni pa nujno, da je vsak del podjetja poslovni odsek ali del poslovnega odseka.
For example, a corporate headquarters or some functional departments may not earn revenues or may earn revenues that are only incidental to the activities of the entity and would not be operating segments.
Tako na primer sedež podjetja ali nekateri finančni oddelki, ki nimajo prihodkov oziroma imajo prihodke samo v izrednih primerih zaradi dejavnosti podjetja, niso poslovni odseki.
For the purposes of this IFRS, an entity’s post-employment benefit plans are not operating segments.
Za potrebe tega MSRP načrti pozaposlitvenih zaslužkov podjetja niso poslovni odseki.
The term ‘chief operating decision maker’ identifies a function, not necessarily a manager with a specific title.
Izraz „vodstveni delavec, ki sprejema poslovne odločitve“ določa funkcijo, za katero ni nujno, da jo opravlja vodstveni delavec s posebnim nazivom.
That function is to allocate resources to and assess the performance of the operating segments of an entity.
Njegova funkcija je, da razporeja vire in ocenjuje uspešnost poslovanja poslovnih odsekov podjetja.
Often the chief operating decision maker of an entity is its chief executive officer or chief operating officer but, for example, it may be a group of executive directors or others.
Vodstveni delavec podjetja, ki sprejema poslovne odločitve, je običajno generalni direktor ali glavni poslovodja, lahko pa je to tudi skupina izvršnih direktorjev ali drugih.
For many entities, the three characteristics of operating segments described in paragraph 5 clearly identify its operating segments.
Za številna podjetja tri značilnosti poslovnih odsekov, navedene v odstavku 5, jasno določajo njihove poslovne odseke.
However, an entity may produce reports in which its business activities are presented in a variety of ways.
Vendar pa lahko podjetje pripravi poročila, v katerih so njegove poslovne dejavnosti predstavljene na različne načine.
If the chief operating decision maker uses more than one set of segment information, other factors may identify a single set of components as constituting an entity’s operating segments, including the nature of the business activities of each component, the existence of managers responsible for them, and information presented to the board of directors.
Če vodstveni delavec, ki sprejema poslovne odločitve, uporablja več kot en nabor informacij po odsekih, lahko drugi dejavniki kažejo na en sam nabor sestavnih delov, ki predstavljajo poslovne odseke podjetja, vključno z naravo poslovnih dejavnosti posameznega sestavnega dela, obstojem vodstvenih delavcev, ki so zanje odgovorni, in informacijami, predstavljenimi članom uprave.
Generally, an operating segment has a segment manager who is directly accountable to and maintains regular contact with the chief operating decision maker to discuss operating activities, financial results, forecasts, or plans for the segment.
Na splošno ima vsak poslovni odsek svojega vodjo, ki je neposredno odgovoren vodstvenemu delavcu, ki sprejema odločitve, in z njim vzdržuje redne stike ter se z njim pogovarja o poslovnih dejavnostih, finančnih rezultatih, napovedih ali načrtih za posamezen odsek.