natgillin/translations-raw huggingface dataset:
In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations).
Pri izračunavanju stroškov v zvezi s proizvodnjo v obračunskem letu, je treba nakupe in porabo kmetije med letom prilagoditi spremembam vrednosti (vključno spremembam pri obdelovanju).
For each item the total of costs paid for and the value of the farm use should be shown separately.
Pri vsaki točki je treba ločeno navesti celotne plačane stroške in vrednost porabe na kmetiji.
Where the costs indicated are for the total ‘consumption’ of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs (including costs accruing to growing crops) should be indicated under heading 102 ‘circulating capital’.
Kjer so označeni stroški za celotno „potrošnjo“ vložkov med obračunskim letom, toda ne ustrezajo proizvodnji med tem letom, je treba označiti spremembe v zalogah vložkov (vključno stroške, ki izvirajo iz pridelkov) pod postavko 102 „obratna sredstva“.
The costs relating to ‘consumption’ of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets should not be treated as a farm cost.
Stroški, ki se nanašajo na „potrošnjo“ osnovnih sredstev so izraženi z amortizacijo, zato izdatkov za pridobitev osnovnih sredstev ne obravnavamo kot strošek kmetije.
For instructions on depreciation see headings 94 to 103.
Glede navodil za amortizacijo glej postavke 94 do 103.
Expenditure on cost items compensated during the accounting year or later (e.g. repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) should not be entered as farm costs, and the corresponding receipts should not be included in the farm’s accounts.
Izdatkov v postavkah stroškov, ki so v obračunskem obdobju ali kasneje povrnjeni (na primer popravilo traktorja kot posledica nesreče, ki ga krije zavarovalnica ali tretja oseba) ne navedemo kot stroške kmetije in ustreznih prejemkov ne vključimo med računovodske izkaze kmetije.
Receipts from resale of purchased supplies are to be deducted from corresponding inputs.
Prejemke od ponovne prodaje kupljenih zalog je treba odšteti od ustreznih vložkov.
Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under heading 114 (see instructions regarding that heading).
Regresov in subvencij, ki so povezani s stroški, ne odštejemo od ustreznih točk stroškov, ampak jih navedemo pod postavko 114 (glej navodila k tej postavki).
Investment grants and subsidies are shown under headings 94 to 103.
Regresi in subvencije za investicije so prikazani pod postavkami 94 do 103.
Costs also include any expenditure on purchases relating to each cost item.
Stroški zajemajo tudi vse izdatke v zvezi z nakupi, ki se nanašajo na vsako točko stroškov.
Costs are classified as follows:
Stroški so razvrščeni, kot sledi:
Wages and social security costs for paid labour
Plače in dajatve za socialno zavarovanje plačane delovne sile
This item includes the following:
Ta točka zajema naslednje:
salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),
plače, ki so dejansko izplačane delavcem v denarju ne glede na podlago plačila (po delu ali po urah) z odbitkom kakršnih koli socialnih dodatkov, ki se plačajo imetniku kot delodajalcu kot kompenzacija pri dajanju plače za neopravljeno delo (na primer: odsotnost z dela zaradi nesreče, poklicnega izobraževanja itn.),
salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),
plačilo v naravi (na primer prenočišče, hrana, nastanitev, kmetijski pridelki itn.),
bonuses for productivity or qualifications, gifts, gratuities, share of profits,
dodatki za storilnost ali izobrazbo, darila, nagrade, delež pri dobičku,
other expenditure associated with labour (recruitment expenses),
drugi izdatki v zvezi z delovno silo (stroški zaposlovanja),
social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,
plačila za socialno zavarovanje, ki so dolžnost delodajalca in tista, ki jih plača v imenu in namesto zaposlenega,
occupational accident insurance.
nezgodno zavarovanje.
The holder’s personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.
Stroškov osebnega socialnega zavarovanja in zavarovanja imetnika in neplačane delovne sile ne obravnavamo kot stroške kmetije.
The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of unpaid labour) should not appear in the farm return.
Zneskov, ki jih prejmejo neplačani delavci (ki so po definiciji nižji od običajne plače – glej opredelitev za neplačano delovno silo) ne navajamo v poročilu s kmetijskega gospodarstva.
Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be entered under this item but under the heading ‘Other farming overheads’.
Dodatki (v denarju ali naravi), ki se plačajo upokojenim plačanim delavcem, ki niso več zaposleni na gospodarstvu, ne vpišemo pod to točko, pač pa pod postavko „Ostali splošni stroški“.
total expenditure in respect of work on the farm carried out by agricultural contractors.
vse izdatke v zvezi z delom na kmetiji, ki ga opravijo kmetijski pogodbeniki.
This generally includes the cost of the use of equipment (including fuel) and the work.
To na splošno vključuje stroške uporabe opreme (vključno z gorivom) in dela.
In case the cost of the materials employed other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded.
V primeru, da so stroški uporabljenih materialov, razen goriva (npr. proizvodi za zaščito pridelkov, gnojila in semena), tudi vključeni v pogodbo, je treba stroške teh materialov izključiti.
This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under heading 75 ‘Crop protection products’),
Ta znesek (po potrebi na podlagi ocene) je treba navesti pod ustrezno točko stroškov (npr. pesticide je treba zabeležiti pod postavko 75 „Sredstva za varstvo rastlin“);
cost of hiring machines operated by the farm’s labour.
stroške najema strojev, ki jih uporabljajo delavci na kmetiji.
The fuel costs related to the use of the rented machinery, should be recorded under heading 62 ‘Motor fuels and lubricants’,
Stroške goriva, ki so povezani z uporabo najetih strojev, je treba zabeležiti pod postavko 62 „Goriva in maziva za motorje“,
cost of leasing machines operated by the farm’s labour.
stroške zakupa strojev, ki jih upravljajo delavci na kmetiji.
The fuel and maintenance costs of leased machines should be recorded under the relevant headings (headings 61 ‘Current upkeep of machinery and equipment’ and 62 ‘Motor fuels and lubricants’).
Stroške goriva in vzdrževanja zakupljenih strojev je treba zabeležiti pod ustrezne postavke (postavki 61 „Tekoče vzdrževanje strojev in opreme“ ter 62 „Goriva in maziva za motorje“).
Cost of upkeep of machinery and equipment and of minor repairs not affecting the market value of the appliances (payment of mechanic, cost of replacement parts, etc.).
Stroški vzdrževanja mehanizacije in opreme in manjša popravila, ki ne vplivajo na tržno vrednost naprave (plačilo mehanika, stroški zamenjanih delov itn.).
This code number includes purchases of minor equipment, the cost of saddlery and horse shoeing, the purchase of tyres, forcing frames, protective clothing for unsanitary work, detergents for the cleaning of equipment in general, and the proportion of the cost of private cars corresponding to their use for farm purposes (see also heading 63).
Ta kodna številka zajema nakupe manjše opreme, stroške sedlarstva in podkovanja konjev, nakup pnevmatik, ojačanje zaščitnih okvirjev, zaščitna oblačila pri zdravju škodljivih opravilih, sredstva za čiščenje opreme na splošno in sorazmerni delež stroškov osebnih avtomobilov glede na njihovo uporabo za namene kmetije (glej tudi postavko 63).
Detergents used for cleaning livestock equipment (e.g. milking machines) are entered under heading 71 ‘Other specific livestock costs’.
Sredstva za čiščenje živinorejske opreme (na primer molznih strojev) so vnesena pod postavko 71 „Ostali posebni stroški živinoreje“.
Major repairs which increase the value of equipment, compared with its value before repairs, are not included under this heading (see also instructions on depreciation in Table G).
Večja popravila, ki povečajo vrednost opreme v primerjavi z njeno vrednostjo pred popravili, niso zajeta pod to postavko (glej tudi navodila o amortizaciji v tabeli G).
This heading also includes the proportion of fuel and lubricant costs for private cars corresponding to their use for farm purposes (see also heading 63 below).
Ta postavka vključuje tudi sorazmerni delež stroškov za gorivo in mazivo osebnih avtomobilov glede na njihovo uporabo za namene kmetije (glej tudi postavko 63 spodaj).
Where petroleum products are employed both as motor fuels and as heating fuels, the total sum is divided into two headings:
Kjer se uporablja naftne proizvode kot gorivo za motorje in ogrevanje, se celotna vsota razdeli med dve postavki:
‘Motor fuels and lubricants’.
„Goriva in maziva za motorje“.
‘Heating fuels’.
„Goriva za ogrevanje“.
Where the farm proportion of expenditure on private cars is calculated arbitrarily (e.g. a fixed amount per km), these costs are indicated under this heading.
Kjer je sorazmerni delež izdatkov kmetije za osebne avtomobile izračunan poljubno (na primer stalen znesek na kilometer), so ti stroški označeni pod to postavko.
Feedingstuffs are divided into those purchased and those produced and used on the farm.
Krma je razdeljena na kupljeno in tisto, ki je pridelana in porabljena na kmetiji.
The purchased feedingstuffs include mineral licks, milk products (bought or returned to the farm) and products for the preservation and storage of feedingstuffs, as well as the expenditure on agistment, on the use of common pasture and grazing land not included in the UAA and on renting forage land not included in the UAA.
Kupljena krma vključuje mineralne lizalice, mlečne proizvode (kupljene ali vrnjene na kmetijo) in proizvode za konzerviranje in skladiščenje krme, kakor tudi izdatke za najemnino za pašnike in za uporabo skupne paše in pašnikov, ki niso zajeti v KZU in za najem drugih zemljišč za krmo, ki niso zajeta v KZU.
Purchased litter and straw are also included with purchased feedingstuffs.
Nakup odpadkov in slame je tudi zajet med kupljeno krmo.
Feedingstuffs purchased for grazing stock are subdivided into concentrated feedingstuffs and coarse fodder (including agistments and expenditure on the use of common pastures, grazing land and forage land not included in the UAA, and purchased litter and straw).
Krma kupljena za pašno živino je razdeljena na koncentrirano krmo in na svežo krmo (vključno najemnino za pašo in izdatke za uporabo skupnih paš, pašnikov in zemljišč za krmo, ki niso zajeti v KZU in kupljene odpadke in slamo).
The heading ‘Concentrated feedingstuffs’ includes in particular oilcakes, compound feeds, cereals, dried grass, dried sugar beet pulp, fish meal, milk and dairy products, minerals and products for the preservation and storage of such feedingstuffs.
Postavka „Koncentrati“ zajema predvsem oljne pogače, sestavljeno hrano, žita, seno, suho pulpo sladkorne pese, ribjo moko, mleko in mlečne proizvode, minerale in proizvode za konzerviranje in skladiščenje take krme.
Expenditure on work carried out by agricultural contractors for the production of coarse fodder, e.g. silage, is entered under heading 60 ‘Contract work’.
Izdatki za delo, ki ga opravijo kmetijski pogodbeniki za proizvodnjo sveže krme, na primer silaža, se vpiše pod postavko 60 „Pogodbeno delo“.
Feedingstuffs produced and used on the farm include saleable farm products used as feedingstuffs (including milk and milk products but excluding milk suckled by calves, which is not taken into account).
Krma, ki je pridelana in porabljena na kmetiji vključuje tržne kmetijske proizvode, ki se uporabljajo za krmo (vključno mleko in mlečne proizvode, razen mleka, ki ga pijejo teleta in ki se ne upošteva).
Litter and straw produced on the holding are only included if they are a saleable product in the region and year in question.
Odpadki in slama pridelani na gospodarstvu se vključijo samo, če so tržni proizvodi v regiji v danem letu.
The following breakdown is to be given:
Podati je treba naslednjo razčlenitev:
Purchased feedingstuffs for pigs
Kupljena krma za prašiče
Purchased feedingstuffs for poultry and other small animals
Kupljena krma za perutnino in ostale male živali
Farm-produced feedingstuffs used on farms for:
Na kmetiji pridelana in porabljena krma za:
All expenditure relating directly to livestock production for which there is no separate provision in the other cost headings: veterinary fees, medicines, stud fees, artificial insemination, castration, milk tests, subscription and registration in herdbooks, detergents for cleaning livestock equipment (e.g. milking machines), packing materials for livestock products and supplies for processing of livestock products, costs of storage and market preparation of livestock products of the farm done outside the farm, cost of marketing the livestock products of the farm, occasional purchases, complementary to the production of the holding, of animal products (e.g. milk) processed on the holding, etc. It includes also short-term rent of buildings used to house animals or store products in connection therewith.
Vsi izdatki, ki so direktno povezani z živinorejsko proizvodnjo, za katere ni posebne določbe v drugih postavkah stroškov; plačila veterinarjem, zdravila, najemnina za hleve, umetna osemenitev, kastracija, analize mleka, vodenje rodovniške knjige, čistila za čiščenje živinorejske opreme (na primer molznih strojev), embalaža za živinorejske proizvode in dobava za predelavo živinorejskih proizvodov, stroški skladiščenja in priprava živinorejskih proizvodov kmetije za trg, opravljena izven kmetije, stroški trženja živinorejskih proizvodov kmetije, občasni nakupi živalskih proizvodov, ki dopolnjujejo proizvodnjo kmetije (na primer mleka), ki so predelani na gospodarstvu, itn. Vključuje tudi kratkoročni najem poslopij, ki se uporabljajo za nastanitev živali ali skladiščenje proizvodov s tem v zvezi.
All purchased seeds and seedlings, including bulbs, corms and tubers.
Vse kupljeno seme in sadike vključno čebulice, podzemna stebla in gomolji.
The costs of young trees and bushes for a new plantation represent an investment and should appear either under heading 96 ‘Permanent crops’ or under heading 100 ‘Forest land’.
Stroški mladih dreves in grmovnic za nove nasade predstavljajo investicijo in se vnesejo ali pod postavko 96 „Trajni nasadi“ ali pod postavko 100 „Gozdna površina“.
However the costs of young trees and bushes for a minor replanting operation are to be considered costs for the accounting year and are to be indicated under the present heading except for those relating to forests linked to the agricultural holding which are to be entered under heading 77 ‘Specific forestry costs’.
Vendar pa stroške za mlada drevesa in grmovnice pri manjših ponovnih saditvah smatramo kot stroške za obračunsko leto in jih je treba označiti pod to postavko razen tistih, ki se nanašajo na gozdove povezane s kmetijo, ki se vpišejo pod postavko 77 „Posebni stroški za gozdarstvo“.
The costs of processing the seeds (sorting, disinfection) are also included under this heading.
Stroški obdelave semen (razvrščanje, razkuževanje) so tudi vključeni pod to postavko.
All seeds and seedlings (including bulbs, corms and tubers) produced and used on the farm.
Vse seme in sadike (vključno čebulice, podzemna stebla in gomolji), ki so pridelani in porabljeni na gospodarstvu.
All purchased fertilisers and soil improvers (e.g. lime) including compost, peat and manure (excluding manure produced on the holding).
Vsa kupljena gnojila in sredstva za izboljšavo zemlje (na primer apno) vključno kompost, šota in hlevski gnoj (razen hlevski gnoj pridelan na gospodarstvu).
Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under heading 77 ‘Specific forestry costs’.
Gnojila in sredstva za izboljšanje zemlje uporabljena za gozdove, ki so del kmetijskega gospodarstva se vpišejo pod postavko 77 „Posebni stroški za gozdarstvo“.
All material for the protection of crops and plants against pests and diseases, predators, bad weather, etc. (insecticides, fungicides, herbicides, poisoned baits, bird scarers, anti-hail shells, frost protection, etc.).
Vsa sredstva za varstvo pridelkov in rastlin proti škodljivcem in boleznim, roparicam, slabemu vremenu itn. (insekticidi, fungicidi, herbicidi, zastrupljene vabe, ptičja strašila, zaščita proti toči, zaščita proti zmrzali itn.).
If the crop protection operations are carried out by a contractor and if the cost of the protection materials used is not separately known, the total should be entered under heading 60 ‘Contract work’.
Če opravi zaščito pridelka pogodbenik in če stroški zaščitnih sredstev niso posebej znani, se celotni znesek vpiše pod postavko 60 „Pogodbeno delo“.
Protective materials used for forests forming part of the agricultural holding are to be entered under heading 77 ‘Specific forestry costs’.
Sredstva za varstvo rastlin uporabljena za gozdove, ki so del kmetijskega gospodarstva se vpišejo pod postavko 77 „Posebni stroški za gozdarstvo“.
Other specific crop costs (including permanent meadows and grassland)
Ostali posebni stroški rastlinske pridelave (vključno stalni travniki in pašniki)
All costs having a direct connection with crop production for which there is no separate provision in the other cost headings: packing and binding materials, string and rope, cost of soil analysis, crop competition costs, plastic coverings (e.g. for strawberry growing), supplies for the preservation and processing of crops, storage and market preparation of crops done outside the farm, cost of marketing the crop products of the farm, sums paid for the purchase of marketable standing crops or to rent land for a period of less than one year to grow marketable crops, occasional purchases, complementary to the production of the holding, of crop products (e.g. grapes), processed on the holding, etc. It includes also short-term rent of buildings used for marketable crops.
Vsi stroški, ki imajo neposredno povezavo z rastlinsko pridelavo, za katere ni posebne določbe v drugih postavkah stroškov; materiali za pakiranje in vezanje, trak in vrv, stroški analize zemlje, stroški tekmovanj, plastične zaščite (na primer za gojenje jagod), sredstva za konzerviranje in predelavo rastlinskih pridelkov, shranjevanje in priprava rastlinskih pridelkov za trg, opravljena izven kmetije, stroški trženja rastlinskih pridelkov kmetije, vsote, plačane za nakup stoječih tržnih pridelkov ali za najem zemljišča za obdobje manj kot enega leta za gojenje tržnih rastlinskih pridelkov, občasni nakupi komplementarnih rastlinskih pridelkov (na primer grozdja), predelanih na kmetiji, itn. Vključuje tudi kratkoročni najem poslopij, ki se uporabljajo za tržne pridelke.
Fertilisers, protective materials, miscellaneous specific costs.
Gnojila, zaščitni materiali, različni specifični stroški.
Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost headings.
Stroški delovne sile, pogodbeno delo in mehanizacija niso vključeni; ti so prikazani pod ustrezno postavko stroškov.
Maintenance (tenant-type) of buildings and land improvements including greenhouses, frames and supports.
Vzdrževanje (z najemnikom) poslopij in izboljšave zemljišča vključno rastlinjakov, zaščitnih okvirjev in podpor.
The purchase of building materials for the current upkeep of buildings should be entered under this heading.
Nakup gradbenega materiala za tekoče vzdrževanje poslopij je treba vpisati pod to postavko.
The purchase of building materials for new investments should be entered in the ‘investments’ column of headings 94 ‘Agricultural land and farm buildings’, 97 ‘Land improvements’ and/or 98 ‘Farm buildings’.
Nakup gradbenega materiala za nove investicije je treba vpisati v stolpec „investicije“ postavk 94 „Kmetijska zemljišča in poslopja“, 97 „Izboljšave zemljišč“ in/ali 98 „Gospodarska poslopja“.
The cost of major repairs to buildings which increases their value (major maintenance) is not included under this heading, even if the cost of such work is borne by the tenant (see instructions concerning rent paid, heading 85).
Stroški večjih popravil poslopij, ki povečajo njihovo vrednost (večje vzdrževanje) niso zajeti pod to postavko, celo če stroške takega dela nosi najemnik (glej navodila v zvezi s plačano najemnino, postavka 85).
These costs are shown in heading 98 ‘Farm buildings’.
Ti stroški so prikazani v postavki 98 „Gospodarska poslopja“.
Total consumption of electricity for farm business use.
Celotna poraba elektrike za namene kmetijskega poslovanja.
Total consumption of heating fuels for farm business use including the heating of glasshouses.
Celotna poraba goriv za ogrevanje za vse namene kmetijskega poslovanja vključno ogrevanje rastlinjakov.
Cost of connection to the mains and consumption of water for all farm purposes including irrigation.
Stroški priključka na glavni vodovod in poraba vode za vse namene kmetije vključno namakanje.
The costs of using farm-owned water equipment are to be entered in the appropriate headings: depreciation of machinery and equipment, current upkeep of machinery and equipment, motor fuels, electricity.
Stroški uporabe vodne opreme kmetije se vpišejo v ustrezne postavke: amortizacija strojev in opreme, redno vzdrževanje strojev in opreme, motorna goriva, elektrika.
All insurance premiums covering farm risks, such as the holder’s third-party liability, fire, flood, insurance against death of livestock and damage to crops, etc., except insurance premiums covering accidents at work shown under heading 59.
Vse zavarovalne premije, ki pokrivajo tveganja na gospodarstvu, kot je odgovornost lastnika do drugih, ogenj, poplava, zavarovanje v primeru pogina živine in škode na pridelkih itn., razen zavarovalnih premij, ki pokrivajo nesreče pri delu prikazane pod postavko 59.
It includes insurance premiums for the buildings only if they are not already entered under heading 87.
Vključuje zavarovalne premije za poslopja le, če niso že vpisana pod postavko 87.
Farm taxes and other dues
Davki kmetije in ostale dajatve
All taxes and other dues relating to the farm business, including those levied in connection with environmental protection measures, but excluding VAT and taxes levied on land, buildings or labour.
Vsi davki in ostale dajatve v zvezi s kmetijskim poslovanjem, vključno tisti v zvezi z ukrepi za varstvo okolja, razen DDV in davkov na zemljo, poslopja in delovno silo.
Direct income taxes of the holder are not to be counted as farm costs.
Dohodnina imetnika se ne šteje kot strošek kmetije.
All other farming costs not mentioned under the preceding headings (accountants’ fees, secretarial services and office expenses, telephone charges, miscellaneous contributions and subscriptions, etc.).
Vsi ostali stroški kmetovanja, ki niso navedeni v predhodnih postavkah (plačila računovodjem, tajniške storitve in stroški pisarne, telefonski računi, razni prispevki in naročnine itn.).
It includes also short-term rent of buildings used both for livestock farming and marketable crops and/or for general purposes.
Vključuje tudi kratkoročni najem poslopij uporabljenih tako za živinorejo kot za tržne pridelke in/ali splošne namene.
Rent paid (in cash or in kind) for rented land, buildings, quotas and other rights for the farm business.
Plačana najemnina (v denarju ali naravi) za zakupljena zemljišča, poslopja, kvote in druge pravice kmetijskega poslovanja.