natgillin/translations-raw huggingface dataset:
Each company shall apply IFRIC 11 as set out in the Annex to this Regulation as from the commencement date of its 2008 financial year at the latest, except for companies with a January or February commencement date which shall apply IFRIC 11 as from the commencement date of the 2009 financial year at the latest.
Vsa podjetja začnejo uporabljati OPMSRP 11, kot je navedeno v Prilogi k tej uredbi, najpozneje z začetkom finančnega leta 2008; podjetja, katerih finančno leto se začenja januarja ali februarja, pa bodo začela OPMSRP 11 uporabljati najpozneje z začetkom finančnega leta 2009.
‘IFRIC 11
„OPMSRP 11
IFRIC Interpretation 11 IFRS 2 — Group and Treasury Share Transactions’
OPMSRP Pojasnilo 11 MSRP 2 – Transakcije z delnicami skupine in z lastnimi delnicami“
IFRIC INTERPRETATION 11
POJASNILO 11 OPMSRP
IFRS 2 — Group and Treasury Share Transactions
MSRP 2 — Transakcije z delnicami skupine in lastnimi delnicami
IAS 32 Financial Instruments: Presentation
MRS 32 Finančni instrumenti: Predstavitev
Issues
Vprašanja
This Interpretation addresses two issues.
To pojasnilo obravnava dve vprašanji.
The first is whether the following transactions should be accounted for as equity-settled or as cash-settled under the requirements of IFRS 2:
Prvo je, ali naj se na podlagi zahtev iz MSRP 2 naslednji transakciji obračuna kot poravnavi s kapitalom ali poravnavi z denarjem:
an entity grants to its employees rights to equity instruments of the entity (e.g. share options), and either chooses or is required to buy equity instruments (i.e. treasury shares) from another party, to satisfy its obligations to its employees; and
podjetje dodeli svojim zaposlenim pravice do kapitalskih inštrumentov podjetja (npr. opcije na delnice) in ali se samo odloči, da bo kupilo, ali mora kupiti kapitalske inštrumente (tj. lastne delnice) od druge stranke, da izpolni obveznosti do svojih zaposlenih; in
an entity’s employees are granted rights to equity instruments of the entity (e.g. share options), either by the entity itself or by its shareholders, and the shareholders of the entity provide the equity instruments needed.
podjetje samo ali njegovi delničarji podelijo zaposlenim v podjetju pravico do kapitalskih inštrumentov podjetja (npr. opcije na delnice) in delničarji podjetja zagotovijo potrebne kapitalske inštrumente.
The second issue concerns share-based payment arrangements that involve two or more entities within the same group.
Drugo vprašanje se nanaša na dogovore za plačilo z delnicami, ki vključujejo dve ali več podjetij znotraj iste skupine.
For example, employees of a subsidiary are granted rights to equity instruments of its parent as consideration for the services provided to the subsidiary.
Na primer, zaposleni odvisnega podjetja dobijo pravice do kapitalskih inštrumentov obvladujoče družbe kot plačilo za opravljene storitve odvisni družbi.
IFRS 2 paragraph 3 states that:
MSRP 2, odstavek 3, določa, da:
For the purposes of this IFRS, transfers of an entity’s equity instruments by its shareholders to parties that have supplied goods or services to the entity (including employees) are share-based payment transactions, unless the transfer is clearly for a purpose other than payment for goods or services supplied to the entity.
Za namen tega MSRP se smatra prenos kapitalskih inštrumentov podjetja s strani njegovih delničarjev na stranke, ki so podjetju dobavile blago ali storitve (vključno z zaposlenci), kot plačilna transakcija z delnicami, razen če gre pri prenosu za očitno drug namen, kot je plačilo dobavljenega blaga ali storitev podjetju.
This also applies to transfers of equity instruments of the entity’s parent, or equity instruments of another entity in the same group as the entity, to parties that have supplied goods or services to the entity.
To velja tudi za prenose kapitalskih inštrumentov obvladujočega podjetja, ali drugega podjetja v skupini, na stranke, ki so dobavile blago ali storitve podjetju. To velja tudi za prenose kapitalskih inštrumentov obvladujočega podjetja, ali drugega podjetja v skupini, na stranke, ki so dobavile blago ali storitve podjetju.
[Emphasis added]
(Poudarki dodani)
However, IFRS 2 does not give guidance on how to account for such transactions in the individual or separate financial statements of each group entity.
Vendar pa MSRP 2 ne daje smernic, kako se obračuna takšne transakcije v posameznih ali ločenih računovodskih izkazih vsakega podjetja v skupini.
Therefore, the second issue addresses the following share-based payment arrangements:
Zato drugo vprašanje obravnava naslednje dogovore za plačilo z delnicami:
a parent grants rights to its equity instruments direct to the employees of its subsidiary: the parent (not the subsidiary) has the obligation to provide the employees of the subsidiary with the equity instruments needed; and
obvladujoča družba podeli pravice do svojih kapitalskih inštrumentov neposredno zaposlenim v svoji odvisni družbi: obvladujoča družba (ne odvisna družba) mora zaposlenim v odvisni družbi zagotoviti potrebne kapitalske inštrumente; in
a subsidiary grants rights to equity instruments of its parent to its employees: the subsidiary has the obligation to provide its employees with the equity instruments needed.
odvisna družba podeli svojim zaposlenim pravice do kapitalskih inštrumentov obvladujoče družbe: odvisna družba mora svojim zaposlenim zagotoviti potrebne kapitalske inštrumente.
This Interpretation addresses how the share-based payment arrangements set out in paragraph 3 should be accounted for in the financial statements of the subsidiary that receives services from the employees.
To pojasnilo obravnava, kako morajo biti v računovodskih izkazih odvisne družbe, ki od zaposlenih prejema storitve, obračunani dogovori za plačilo z delnicami iz odstavka 3.
There may be an arrangement between a parent and its subsidiary requiring the subsidiary to pay the parent for the provision of the equity instruments to the employees.
Obvladujoča in odvisna družba lahko skleneta dogovor, po katerem mora odvisna družba obvladujoči družbi plačati za zagotovitev kapitalskih inštrumentov zaposlenim.
This Interpretation does not address how to account for such an intragroup payment arrangement.
To pojasnilo ne obravnava, kako se obračuna tak dogovor za izplačilo znotraj skupine.
Although this Interpretation focuses on transactions with employees, it also applies to similar share-based payment transactions with suppliers of goods or services other than employees.
Čeprav se to pojasnilo osredotoča na transakcije z zaposlenimi, velja tudi za podobne plačilne transakcije z delnicami z dobavitelji blaga ali storitev, ki niso zaposleni.
Share-based payment arrangements involving an entity’s own equity instruments (paragraph 1)
Dogovori za plačilo z delnicami v zvezi z lastnimi kapitalskimi inštrumenti podjetja (odstavek 1)
Share-based payment transactions in which an entity receives services as consideration for its own equity instruments shall be accounted for as equity-settled.
Plačilne transakcije z delnicami, pri katerih podjetje prejme storitve kot plačilo za lastne kapitalske inštrumente, se obračuna kot poravnava s kapitalom.
This applies regardless of whether the entity chooses or is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement.
To velja ne glede na to, ali se podjetje samo odloči, da bo kupilo, ali mora kupiti kapitalske inštrumente od druge stranke, da izpolni obveznosti do svojih zaposlenih na podlagi dogovora za plačilo z delnicami.
It also applies regardless of whether:
To velja tudi ne glede na to, ali:
the employee’s rights to the entity’s equity instruments were granted by the entity itself or by its shareholder(s); or
je zaposlenemu podelilo pravice do kapitalskih inštrumentov podjetja podjetje samo ali njegov(-i) delničar(-ji); ali
the share-based payment arrangement was settled by the entity itself or by its shareholder(s).
je dogovor za plačilo z delnicami sprejelo podjetje samo ali njegov(-i) delničar(-ji).
Share-based payment arrangements involving equity instruments of the parent
Dogovori za plačilo z delnicami v zvezi s kapitalskimi inštrumenti obvladujoče družbe
A parent grants rights to its equity instruments to the employees of its subsidiary (paragraph 3(a))
Obvladujoča družba podeli zaposlenim v odvisni družbi pravice do svojih kapitalskih inštrumentov (odstavek 3(a))
Provided that the share-based arrangement is accounted for as equity-settled in the consolidated financial statements of the parent, the subsidiary shall measure the services received from its employees in accordance with the requirements applicable to equity-settled share-based payment transactions, with a corresponding increase recognised in equity as a contribution from the parent.
Če se dogovor za plačilo z delnicami v konsolidiranih računovodskih izkazih obvladujoče družbe obračuna kot poravnana s kapitalom, mora odvisna družba izmeriti storitve, ki jih je prejela od zaposlenih v skladu z zahtevami, ki veljajo za s kapitalom poravnane plačilne transakcije z delnicami, z ustreznim povečanjem kapitala kot prispevek obvladujoče družbe.
A parent may grant rights to its equity instruments to the employees of its subsidiaries, conditional upon the completion of continuing service with the group for a specified period.
Obvladujoča družba lahko podeli zaposlenim v odvisnih družbah pravice do svojih kapitalskih inštrumentov pod pogojem, da za določeno dobo opravijo neprekinjeno službovanje v skupini.
An employee of one subsidiary may transfer employment to another subsidiary during the specified vesting period without the employee’s rights to equity instruments of the parent under the original share-based payment arrangement being affected.
Zaposleni v eni od odvisnih družb lahko v skladu z dogovorom za plačilo z delnicami prenese zaposlitev v drugo odvisno družbo v času določene odmerne dobe brez pravice do kapitalskih inštrumentov obvladujoče družbe.
Each subsidiary shall measure the services received from the employee by reference to the fair value of the equity instruments at the date those rights to equity instruments were originally granted by the parent as defined in IFRS 2 Appendix A, and the proportion of the vesting period served by the employee with each subsidiary.
Vsaka odvisna družba mora izmeriti storitve, ki jih je prejela od zaposlenega, z ozirom na pošteno vrednost kapitalskih inštrumentov na datum, ko je obvladujoča družba podelila pravice, kot je določeno v Prilogi A k MSRP 2, in z ozirom na delež odmerne dobe, ki ga je zaposleni opravil pri posamezni odvisni družbi.
Such an employee, after transferring between group entities, may fail to satisfy a vesting condition other than a market condition as defined in IFRS 2 Appendix A, e.g. the employee leaves the group before completing the service period.
Tak zaposleni po prenosu med podjetjema v skupini morda ne izpolnjuje odmernega pogoja, ki ni tržna okoliščina, kot je določeno v Prilogi A k MSRP 2, na primer, ko zaposleni zapusti skupino pred zaključkom obdobja službovanja.
In this case, each subsidiary shall adjust the amount previously recognised in respect of the services received from the employee in accordance with the principles in IFRS 2 paragraph 19.
V tem primeru mora vsaka odvisna družba prilagoditi predhodno pripoznan znesek za storitve, ki jih je prejela od zaposlenega, v skladu z načeli v odstavku 19 MSRP 2.
Hence, if the rights to the equity instruments granted by the parent do not vest because of an employee’s failure to meet a vesting condition other than a market condition, no amount is recognised on a cumulative basis for the services received from that employee in the financial statements of any subsidiary.
Če se torej pravice do kapitalskih inštrumentov, ki jih je podelila obvladujoča družba, ne odmerijo, ker zaposleni ne izpolnjuje odmernega pogoja, ki ni tržna okoliščina, se na kumulativni osnovi ne prizna nobenega zneska za storitve, ki jih je družba prejela od zaposlenega v računovodskih izkazih katere koli odvisne družbe.
A subsidiary grants rights to equity instruments of its parent to its employees (paragraph 3(b))
Odvisna družba podeli svojim zaposlenim pravice do kapitalskih inštrumentov obvladujoče družbe (odstavek 3(b))
The subsidiary shall account for the transaction with its employees as cash-settled.
Odvisna družba mora transakcijo s svojimi zaposlenimi obračunati kot poravnavo z denarjem.
This requirement applies irrespective of how the subsidiary obtains the equity instruments to satisfy its obligations to its employees.
Ta zahteva velja ne glede na to, kako odvisna družba pridobi kapitalske inštrumente za izpolnitev obveznosti do svojih zaposlenih.
An entity shall apply this Interpretation for annual periods beginning on or after 1 March 2007.
Podjetje začne uporabljati to pojasnilo za letna obdobja, ki se začnejo 1. marca 2007 ali pozneje.
Earlier application is permitted.
Dovoljena je uporaba že pred tem datumom.
If an entity applies this Interpretation for a period beginning before 1 March 2007, it shall disclose that fact.
Če podjetje uporabi to pojasnilo za obdobje, ki se začne pred 1. marcem 2007, mora to dejstvo razkriti.
An entity shall apply this Interpretation retrospectively in accordance with IAS 8, subject to the transitional provisions of IFRS 2.
Podjetje uporabi to pojasnilo za nazaj v skladu z MRS 8 ob upoštevanju prehodnih določb MSRP 2.
Commission Regulation (EC) No 612/2007
Uredba Komisije (ES) št. 612/2007
amending Regulation (EC) No 596/2007 fixing the import duties in the cereals sector applicable from 1 June 2007
o popravku Uredbe (ES) št. 596/2007 o določitvi uvoznih dajatev v sektorju žit od 1. junija 2007
The import duties in the cereals sector applicable from 1 June 2007 were fixed by Commission Regulation (EC) No 596/2007 [3].
Uvozne dajatve v sektorju žit, ki se uporabljajo od 1. junija 2007, so bile določene z Uredbo Komisije (ES) št. 596/2007 [3].
As the average of the import duties calculated differs by more than EUR 5 a tonne from that fixed, a corresponding adjustment must be made to the import duties fixed by Regulation (EC) No 596/2007.
Ker izračunano povprečje uvoznih dajatev odstopa za 5 EUR/t od določene dajatve, je potrebna prilagoditev uvoznih dajatev, določenih v Uredbi (ES) št. 596/2007.
Regulation (EC) No 596/2007 should therefore be amended accordingly,
V skladu s tem je treba spremeniti Uredbo (ES) št. 596/2007 –
Annexes I and II to Regulation (EC) No 596/2007 are hereby replaced by the text in the Annex to this Regulation.
Prilogi I in II k Uredbi (ES) št. 596/2007 se nadomestita z besedilom iz Priloge k tej uredbi.
OJ L 140, 1.6.2007, p. 24.
UL L 140, 1.6.2007, str. 24.
Import duties on the products referred to in Article 10(2) of Regulation (EC) No 1784/2003 applicable from 2 June 2007
Uvozne dajatve za proizvode iz člena 10(2) Uredbe (ES) št. 1784/2003, ki se uporabljajo od 2. junija 2007
31 May 2007
maja 2007
Commission Regulation (EC) No 613/2007
Uredba Komisije (ES) št. 613/2007
Having regard to Council Regulation (EC) No 2368/2002 of 20 December 2002 implementing the Kimberley Process certification scheme for the international trade in rough diamonds [1] , and in particular Articles 19 and 20 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 2368/2002 z dne 20. decembra 2002 o izvajanju sistema potrjevanja procesa Kimberley za mednarodno trgovino s surovimi diamanti [1] in zlasti členov 19 in 20 Uredbe,
The Chair of the Kimberley Process certification scheme, through his Chair’s Notice of 3 May 2007, has decided to add Liberia to the list of Participants as of 4 May 2007.
Predsednik sistema potrjevanja procesa Kimberley se je, s predsedniškim obvestilom z dne 3. maja 2007, odločil dodati Liberijo na seznam udeležencev od 4. maja 2007 dalje.
Amendment to Annex II is without prejudice to the specific rules of Council Regulation (EC) No 234/2004 of 10 February 2004 concerning certain restrictive measures in respect of Liberia and repealing Regulation (EC) No 1030/2003 [2].
Sprememba Priloge II ne posega v posebna pravila Uredbe Sveta (ES) št. 234/2004 z dne 10. februarja 2004 o nekaterih omejevalnih ukrepih proti Liberiji in razveljavitvi Uredbe (ES) št. 1030/2003 [2].
Germany has informed the Commission of changes to the details of its Community authorities.
Nemčija je obvestila Komisijo o spremembi podatkov svojih organov Skupnosti.
Annex III to Regulation (EC) No 2368/2002 is hereby replaced by the text in Annex II to this Regulation.
Priloga III k Uredbi (ES) št. 2368/2002 se nadomesti z besedilom v Prilogi II k tej uredbi.
It shall be applicable with effect from 4 May 2007.
Uporablja se z učinkom od 4. maja 2007.
Regulation as last amended by Commission Regulation (EC) No 127/2007 (OJ L 41, 13.2.2007, p. 3).
Uredba, kakor je bila nazadnje spremenjena z Uredbo Komisije (ES) št. 127/2007 (UL L 41, 13.2.2007, str. 3).
Regulation as last amended by Regulation (EC) No 1819/2006 (OJ L 351, 13.12.2006, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 1819/2006 (UL L 351, 13.12.2006, str. 1).
For the purpose of Articles 5(3), 6, 9, 10, 14(3), 15 and 17 of this Regulation, concerning in particular reporting obligations to the Commission, the following authority shall act as competent German authority:
Za namene členov 5(3), 6, 9, 10, 14(3), 15 in 17 Uredbe, zlasti glede obveznosti poročanja Komisiji, je pristojen naslednji nemški organ:
Corrigendum to Commission Regulation (EC) No 613/2007 of 1 June 2007 amending Council Regulation (EC) No 2368/2002 implementing the Kimberley Process certification scheme for the international trade in rough diamonds
Popravek Uredbe Komisije (ES) št. 613/2007 z dne 1. junija 2007 o spremembi Uredbe Sveta (ES) št. 2368/2002 o izvajanju sistema potrjevanja procesa Kimberley za mednarodno trgovino s surovimi diamanti
(Official Journal of the European Union L 141 of 2 June 2007)
(Uradni list Evropske unije L 141 z dne 2. junija 2007)
On page 61, the text of Annex II is replaced by the following:
Na strani 61 se besedilo Priloge II nadomesti z naslednjim:
In the Czech Republic the controls of imports and exports of rough diamonds required by Regulation (EC) No 2368/2002 and the customs treatment will only be done at:
V Češki republiki se nadzor uvoza in izvoza surovih diamantov na podlagi Uredbe (ES) št. 2368/2002 in carinska obravnava opravita samo na naslovu:
Regulation (EC) No 614/2007 of the European Parliament and of the Council
Uredba (ES) št. 614/2007 Evropskega parlamenta in Sveta
concerning the Financial Instrument for the Environment (LIFE+)
o finančnem instrumentu za okolje (LIFE+)
Acting in accordance with the procedure laid down in Article 251 of the Treaty [3], in the light of the joint text approved by the Conciliation Committee on 8 May 2007,
v skladu s postopkom, določenim v členu 251 Pogodbe [3], glede na skupno besedilo, ki ga je odobril Spravni odbor dne 8. maja 2007,
Environmental protection is one of the key dimensions of sustainable development of the European Union.
Varstvo okolja je ena od ključnih razsežnosti trajnostnega razvoja Evropske unije.
It is a priority for Community co-financing and should be funded primarily through the Community's horizontal financial instruments, including the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development, the Competitiveness and Innovation Framework Programme, the European Fisheries Fund and the Seventh Framework Programme for research, technological development and demonstration activities.
Varstvo okolja je prednostno področje sofinanciranja Skupnosti in bi ga bilo treba financirati predvsem s horizontalnimi finančnimi instrumenti Skupnosti, vključno z Evropskim skladom za regionalni razvoj, Evropskim socialnim skladom, Kohezijskim skladom, Evropskim kmetijskim skladom za razvoj podeželja, Okvirnim programom za konkurenčnost in inovacije, Evropskim skladom za ribištvo in Sedmim okvirnim programom za raziskave, tehnološki razvoj in predstavitvene dejavnosti.
These Community financial instruments do not cover all environmental priorities.
Ti finančni instrumenti Skupnosti ne zajemajo vseh okoljskih prednostnih nalog. Za zagotovitev posebne podpore razvoju in izvajanju okoljske politike in zakonodaje Skupnosti, zlasti ciljev Šestega okoljskega akcijskega programa Skupnosti (6.
There is therefore a need for a Financial Instrument for the Environment (LIFE+) to provide specific support for developing and implementing Community environmental policy and legislation, in particular the objectives of the Sixth Community Environment Action Programme (6th EAP) laid down by Decision No 1600/2002/EC of the European Parliament and of the Council of 22 July 2002 [4].
OAP), ki je bil določen s Sklepom št. 1600/2002/ES Evropskega parlamenta in Sveta z dne 22. julija 2002 [4], je zato potreben finančni instrument za okolje (LIFE+).
Support should be provided through grant agreements and public procurement contracts in accordance with Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities [5].
Podporo bi bilo treba zagotoviti s pomočjo sporazumov o donacijah in pogodb o javnih naročilih v skladu z Uredbo Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti [5].
Projects financed under LIFE+ should meet eligibility criteria to secure the best possible use of Community funds, to ensure European added value and to avoid financing recurring activities, such as day-to-day operations.
Za zagotovitev najboljše možne porabe sredstev Skupnosti, ki naj zagotavlja evropsko dodano vrednost in izognitev financiranju ponavljajočih se dejavnosti, na primer vsakodnevnih dejavnosti, bi morali projekti, ki se financirajo iz LIFE+, izpolnjevati merila za pridobitev pomoči.
This should not prevent the financing of innovative or demonstration projects.
To ne bi smelo preprečevati financiranja inovativnih ali predstavitvenih projektov.
In the area of nature and biodiversity, the implementation of Community policy and legislation itself provides a framework for European added value.
Na področju narave in biotske raznovrstnosti izvajanje politike in zakonodaje Skupnosti samo po sebi zagotavlja okvir za evropsko dodano vrednost.
Best-practice or demonstration projects, including those relating to the management and designation of Natura 2000 sites in accordance with Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora [6] and Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds [7], should be eligible for Community financing under LIFE+, except where they are eligible for funding under other Community financial instruments.
Projekti najboljše prakse ali predstavitveni projekti, vključno s tistimi, ki so povezani z upravljanjem in določitvijo območij Natura 2000 v skladu z Direktivo Sveta 92/43/EGS z dne 21. maja 1992 o ohranjanju naravnih habitatov ter prosto živečih živalskih in rastlinskih vrst [6]in Direktivo Sveta 79/409/EGS z dne 2. aprila 1979 o ohranjanju prosto živečih ptic [7], bi morali biti upravičeni do financiranja Skupnosti iz LIFE+, razen če so že upravičeni do financiranja v okviru drugih finančnih instrumentov Skupnosti.
Arrangements should be established to ensure adequate financing for the Natura 2000 network, including Community co-financing.
Treba bi bilo predvideti ureditve za zagotovitev ustreznega financiranja omrežja Natura 2000, vključno s sofinanciranjem Skupnosti.