natgillin/translations-raw huggingface dataset:
Equally, products held by the unit which belong to third parties are excluded.
Prav tako so izključeni izdelki, ki pripadajo tretji osebi, a jih enota poseduje.
Included are the stocks of goods and services bought for the sole purpose of reselling them in the same condition.
Vključene so zaloge blaga in storitev, kupljene izključno za nadaljnjo prodajo v nespremenjenem stanju.
Excluded are stocks of goods and services which are provided to third parties on a commission basis.
Izključene so zaloge blaga in storitev, ki so dostavljene tretjim osebam na podlagi provizije.
Products purchased for resale and stocked by services enterprises can include goods (industrial equipment in the case of ‘turnkey’ engineering contracts, or buildings in the case of property development, etc.) as well as services (rights to use advertising space, transport, accommodation, etc.).
Izdelki, kupljeni za nadaljnjo prodajo in skladiščeni pri storitvenih podjetjih, lahko vključujejo blago (industrijsko opremo v primeru inženirske pogodbe „na ključ“ ali zgradb pri gradbenem investitorju itd.) ter storitve (pravice do uporabe oglasnega prostora, prevoza, namestitev itd.).
When services are stocked the services concerned are the output from service activities, rights to use predetermined services, or physical supports for services.
Potem ko so storitve dane v zalogo, so te storitve izhodni izdelek storitvene dejavnosti, pravice do uporabe predhodno določenih storitev ali fizična podpora storitvam.
Included also are the stocks of raw and ancillary materials, intermediary products, components, energy, non-capitalised small tools and services which belong to the unit.
Vključene so tudi zaloge surovin in pomožnega materiala, vmesnih izdelkov, sestavnih delov, energije, nekapitalizirani drobni inventar in storitve, ki pripadajo enoti.
Changes in stocks of goods and services can be calculated from the following headings;
Spremembe zalog blaga in storitev se lahko izračuna iz naslednjih naslovov:
Variation in stocks of finished goods and in work in progress
spremembe v zalogi končnih izdelkov in nedokončane proizvodnje,
Part of raw materials and consumables
del surovin in potrošnega materiala,
Part of other external charges
del drugih stroškov tujih storitev,
Part of other operating charges
del drugih poslovnih stroškov.
Changes in stocks of goods and services can be calculated from the following headings in the income statement according to the nature of expenses
Spremembe zalog blaga in storitev se lahko izračuna iz naslednjih naslovov v izkazu poslovnega izida glede na vrsto odhodkov:
Changes in inventories of finished goods and work in progress;
spremembe zalog končnih izdelkov in nedokončane proizvodnje,
Part of raw materials and consumables used
del uporabljenih surovin in potrošnega materiala,
Part of other expenses
del drugih odhodkov.
Changes in stocks of goods and services can be calculated from the following headings in the income statement according to the function of expenses
Spremembe zalog blaga in storitev se lahko izračuna iz naslednjih naslovov v izkazu poslovnega izida na podlagi vloge odhodkov:
Part of Cost of sales;
del stroškov prodaje,
Part of distribution costs
del stroškov distribucije,
Part of administrative expenses
del upravnih stroškov,
Change in stocks of goods and services is used in the calculation of Value added at factor costs (12 15 0) and other aggregates and balances.
Sprememba zalog blaga in storitev se uporablja pri izračunu dodane vrednosti v stroških faktorjev (12 15 0) ter drugih agregatih in bilancah.
Change in stocks of goods and services may be broken down by type of stocks: i) Change in stocks of goods and services purchased for resale in the same condition as received (13 21 1) ii) Change in stocks of finished products and work in progress manufactured by the unit (13 21 3) and iii) Change in stocks of raw materials and consumables.
Sprememba zalog blaga in storitev se lahko razčleni glede na vrsto zalog: (i) sprememba zalog blaga in storitev, kupljenih za nadaljnjo prodajo v nespremenjeni obliki (13 21 1), (ii) sprememba zalog končnih izdelkov in nedokončane proizvodnje (13 21 3) ter (iii) sprememba zalog surovin in potrošnega materiala.
This variable is defined as the change in stocks at purchaser's prices exclusive of VAT between the end and the beginning of the reference period.
Ta spremenljivka je opredeljena kot sprememba zalog po nabavni ceni brez DDV med koncem in začetkom obdobja opazovanja.
The change in stocks may be measured by the value of entries into stocks of products purchased for resale less the value of withdrawals and the value of any recurrent losses of goods held in stocks.
Sprememba zalog se lahko meri z vrednostjo prenosov v zalogo izdelkov, kupljenih za nadaljnjo prodajo, minus vrednost črpanj in vrednost kakršne koli ponavljajoče se izgube blaga, ki je v zalogi.
Included in these stocks are goods and services bought for the sole purpose of reselling them in the same condition.
Vključene so zaloge blaga in storitev, kupljene izključno za nadaljnjo prodajo v nespremenjenem stanju.
Change in stocks of goods purchased for resale in the same condition as received may not be isolated in company accounts.
Sprememba zalog izdelkov in storitev, nabavljenih za nadaljnjo prodajo v nespremenjeni obliki, ne sme biti prikazana ločeno v računovodskih izkazih družb.
They are part of raw materials and consumables, other external charges and other operating charges
Je del surovin in potrošnega materiala, drugih stroškov tujih storitev in drugih poslovnih stroškov.
Changes in stocks of goods and services for resale in the same condition as received may not be isolated in company accounts.
Spremembe zalog blaga in storitev, nabavljenih za nadaljnjo prodajo v nespremenjeni obliki, ne smejo biti prikazane ločeno v računovodskih izkazih družb.
They are part of raw materials and consumables used and other expenses in the income statement according to the nature of expenses
So del uporabljenih surovin in potrošnega materiala ter drugih stroškov v izkazu poslovnega izida na podlagi vrste odhodkov.
They are part of Cost of sales and other expenses in the income statement according to the function of expenses
So del stroškov prodaje in drugih stroškov v izkazu poslovnega izida na podlagi vloge odhodkov.
Change in stocks of goods purchased for resale in the same condition is used in the calculation of gross margin on goods for resale (12 13 0), Production value (12 12 0) and other aggregates and balances.
Sprememba zalog blaga in storitev, nabavljenih za nadaljnjo prodajo v nespremenjeni obliki, se uporablja za izračun bruto trgovske marže (12 13 0), vrednosti proizvodnje (12 12 0) ter druge agregate in bilance.
Part of Change in stocks of goods and services (13 21 0)
Del spremembe zalog blaga in storitev (13 21 0).
Change in stocks of finished products and work in progress manufactured by the unit
Spremembe zalog končnih izdelkov in nedokončane proizvodnje
This variable is defined as the change in the value of the stocks of finished products or in the course of production, which have been produced by the unit and which have not yet been sold, between the first and last days of the reference period.
Ta spremenljivka je opredeljena kot sprememba v vrednosti zalog končnih izdelkov ali izdelkov med proizvodnjo, ki so bili proizvedeni v enoti in še niso bili prodani, med prvim in zadnjim dnem obdobja opazovanja.
Stocks are valued at production cost, and are valued prior to value adjustments (such as depreciation).
Zaloge se vrednotijo v proizvodnih stroških in se ovrednotijo pred popravkom vrednosti (kot je amortizacija).
Change in stocks of finished goods and work in progress are recorded in company accounts as the heading Variation in stocks of finished goods and work in progress.
Sprememba zalog končnih izdelkov in nedokončane proizvodnje se v izkazih podjetja zabeleži kot naslov spremembe v zalogah končnih izdelkov in nedokončane proizvodnje.
Changes in stocks of finished goods and work in progress are recorded in the income statement according to the nature of expenses as the Heading Changes in inventories of finished goods and work in progress;
Spremembe zalog končnih izdelkov in nedokončane proizvodnje so zabeležene v izkazu poslovnega izida glede na vrsto odhodkov kot odhodki v naslovu spremembe zalog končnih izdelkov in nedokončane proizvodnje.
Changes in stocks of finished goods and work in progress are part of the Heading cost of sales in the income statement according to the function of expenses
Spremembe zalog končnih izdelkov in nedokončane proizvodnje so del naslova stroški prodaje v izkazu poslovnega izida glede na vlogo odhodkov.
Change in stocks of finished goods and work in progress manufactured by the unit is used in the calculation of Production value (12 12 0) and other aggregates and balances.
Sprememba zalog končnih izdelkov in nedokončane proizvodnje enote se uporabi pri izračunu vrednosti proizvodnje (12 12 0) ter drugih agregatov in bilanc.
I to VII
I do VII
Personnel costs are defined as the total remuneration, in cash or in kind, payable by an employer to an employee (regular and temporary employees as well as home workers) in return for work done by the latter during the reference period.
Stroški dela so opredeljeni kot skupna nadomestila v gotovini ali blagu, ki jih delodajalec izplača zaposlenemu (redno ali začasno zaposlenim ter zaposlenim, ki delajo na domu) v zameno za opravljeno delo slednjih v obdobju opazovanja.
Personnel costs also include taxes and employees' social security contributions retained by the unit as well as the employer's compulsory and voluntary social contributions.
Stroški dela vključujejo tudi davke in prispevke za socialno zavarovanje zaposlenega, zadržane pri enoti, kakor tudi delodajalčeve obvezne in prostovoljne socialne prispevke.
Personnel costs are made up of:
Stroški dela so sestavljeni iz:
wages and salaries
plače;
employers' social security costs
delodajalčevih stroškov socialnega zavarovanja.
All remuneration paid during the reference period is included, regardless of whether it is paid on the basis of working time, output or piecework, and whether it is paid regularly or not.
Vsa nadomestila, izplačana v obdobju opazovanja, so vključena ne glede na to, ali so plačana na podlagi delovnega časa, izdelka ali akorda, in ne glede na to, ali so plačana redno ali ne.
These include employer's social security contributions to schemes for retirement pensions, sickness, maternity, disability, unemployment, occupational accidents and diseases, family allowances as well as other schemes.
Ti vključujejo delodajalčeve prispevke za socialno zavarovanje v pokojninske sheme, bolniške, porodniške, invalidnine, brezposelnost, nezgode pri delu in poklicne bolezni, družinska nadomestila in druge sheme.
These costs are included regardless of whether they are statutory, collectively agreed, contractual or voluntary in nature.
Ti stroški so vključeni ne glede na to, ali so v skladu s predpisi, kolektivno dogovorjeni, pogodbeni ali prostovoljni po naravi.
Payments for agency workers are not included in personnel costs.
Plačila za najem delovne sile preko agencije niso vključena v stroške dela.
Personnel costs can be calculated directly from the following accounting headings;
Stroški dela so lahko izračunani neposredno iz naslednjih računovodskih naslovov:
Staff costs, which is the sum of the headings wages and salaries and social security costs
stroški osebja, kar je seštevek naslovov plače in stroški socialnih zavarovanj.
Council Regulation (EC) No 1606/2002 and Commission Regulation (EC) No 1725/2003
Uredbi o mednarodnih računovodskih standardih: Uredba Evropskega parlamenta in Sveta (ES) št. 1606/2002 in Uredba Komisije (ES) št. 1725/2003.
Personnel costs can be calculated directly from the accounting heading Employee benefits costs in the income statement according to the nature of expenses
Stroški dela se lahko izračunajo neposredno iz računovodskega naslova stroški zaslužkov zaposlencev v izkazu poslovnega izida na podlagi vrste odhodkov.
Employee benefits costs are disclosed in addition to the income statement according to the function of expenses
Stroški zaslužkov zaposlencev so razkriti poleg izkaza poslovnega izida glede na vlogo odhodkov.
Personnel costs is based on
Stroški dela temeljijo na:
Wages and salaries (13 32 0)
plačah (13 32 0)
+ Social security costs (13 33 0)
+ stroški socialnega zavarovanja (13 33 0).
Personnel costs is used in the calculation of Gross operating surplus (12 17 0) and other aggregates and balances.
Stroški dela se uporabljajo pri izračunu kosmatega poslovnega presežka (12 17 0) ter drugih agregatov in zneskov.
Wages and salaries are defined as ‘the total remuneration, in cash or in kind, payable to all persons counted on the payroll (including homeworkers), in return for work done during the accounting period.’ regardless of whether it is paid on the basis of working time, output or piece-work and whether it is paid regularly or not.
Plače so opredeljene kot „celotno nadomestilo v gotovini ali blagu, izplačljivo vsem osebam, naštetim na plačilni listi (vključno z zaposlenimi na domu), v zameno za opravljeno delo v računovodskem obdobju“ ne glede na to, ali je plačano na podlagi delovnega časa, izdelka ali akorda in ne glede na to, ali je plačano redno ali ne.
Wages and salaries include: all gratuities, bonuses, ex gratia payments, ‘thirteenth month payments’, severance payments, lodging, transport, cost-of-living, and family allowances, tips, commission, attendance fees, etc. received by employees, as well as taxes, social security contributions and other amounts payable by employees and withheld at source by the employer.
Plače vključujejo: vse nagrade, bonuse, plačila ex gratia, trinajste plače, odpravnine, dodatke za namestitev, prevoz, življenjske stroške in družinske dodatke, napitnine, provizije, sejnine itd., ki jih prejmejo zaposleni, kot tudi davke, prispevke za socialno varnost in druge zneske, ki jih plačujejo zaposleni in jih pri viru odtegne delodajalec.
Wages and salaries which the employer continues to pay in the event of illness, occupational accident, maternity leave or short-time working may be recorded here or under social security costs, dependent upon the unit's accounting practices.
Plače, ki jih delodajalec izplačuje v primeru bolezni, delovne poškodbe, porodniške ali skrajšanega delovnega časa, se lahko zabeležijo tukaj ali pod stroški socialnega zavarovanja, odvisno od računovodske prakse enote.
Payments for agency workers are not included in wages and salaries.
Plačila za najem delovne sile niso vključena v plačah.
Wages and salaries are recorded in company accounts as the heading Wages and salaries.
Plače so navedene v izkazih podjetja pod naslovom plače.
Wages and salaries are part of the heading Employee benefits costs in the income statement according to the nature of expenses
Plače so del naslova stroški zaslužkov zaposlencev v izkazu poslovnega izida na podlagi vrste odhodkov.
Wages and salaries are part of the heading Employee benefits costs disclosed in addition to the income statement according to the function of expenses
Plače so del naslova stroški zaslužkov zaposlencev, ki so razkriti poleg izkaza poslovnega izida na podlagi vloge odhodkov.
Wages and salaries is used in the calculation of Personnel costs (13 31 0)
Plače se uporabljajo pri izračunu stroškov dela (13 31 0).
Employers' social security costs correspond to an amount equal to the value of the social contributions incurred by employers in order to secure for their employees the entitlement to social benefits.
Delodajalčevi stroški socialnega zavarovanja ustrezajo znesku, enakemu vrednosti prispevkov za socialno zavarovanje, ki nastanejo pri delodajalcu, da se zaščiti upravičenost zaposlenih do socialnih ugodnosti.
Social security costs for the employer include the employer's social security contributions to schemes for retirement pensions, sickness, maternity, disability, unemployment, occupational accidents and diseases, family allowances as well as other schemes.
Stroški socialnega zavarovanja za delodajalca vključujejo prispevke delodajalca v sheme socialnega zavarovanja za pokojnine, bolniške, porodniške, invalidnost, nezaposlenost, delovne nesreče in poklicne bolezni, družinska nadomestila in druge sheme.
Included are the costs for all employees including homeworkers and apprentices.
Vključeni so stroški za vse zaposlene, vključno z zaposlenimi na domu in pripravniki.
Charges are included for all schemes, regardless of whether they are statutory, collectively agreed, contractual or voluntary in nature.
Vključeni so stroški za vse sheme, ne glede na to, ali so v skladu s predpisi, kolektivno dogovorjeni, pogodbeni ali prostovoljni.
Wages and salaries which the employer continues to pay in the event of illness, occupational accident, maternity leave or short-time working may be recorded here or under wages and salaries, dependent upon the unit's accounting practices.
Plače, ki jih delodajalec izplačuje v primeru bolezni, delovne poškodbe, porodniške ali skrajšanega delovnega časa se lahko zapišejo tukaj ali pod plače, odvisno od računovodske prakse enote.
Social security costs are recorded in company accounts as the heading Social security costs.
Stroški socialnega zavarovanja so zabeleženi v izkazih podjetja kot naslov stroški socialnih zavarovanj.
Social security costs are part of the heading Employee benefits costs in the income statement according to the nature of expenses
Stroški socialnega zavarovanja so del naslova stroški zaslužkov zaposlencev v izkazu poslovnega izida na podlagi vrste odhodkov.
Social security costs are part of the heading Employee benefits costs disclosed in addition to the income statement according to the function of expenses
Stroški socialnega zavarovanja so del naslova stroški zaslužkov zaposlencev, ki so razkriti poleg izkaza poslovnega izida glede na vlogo odhodkov.
Social security costs is used in the calculation of Personnel costs (13 31 0)
Stroški socialnega zavarovanja se uporabijo pri izračunu stroškov dela (13 31 0).
Payments for long term rental and operational leasing of goods
Plačila za dolgoročni in poslovni najem blaga
The payments for long-term rental include all charges relative to the renting of tangible goods for a period greater than one year.
Plačila za dolgoročni najem vključujejo vse stroške, povezane z najemom opredmetenih sredstev za obdobje, daljše od enega leta.
Operational leases are those leases which do not transfer substantially all the risks and rewards incident to legal ownership to the lessee.
Poslovni najemi so najemi, pri katerih ostajajo pomembne oblike tveganja in koristi, povezane z lastništvom pri najemodajalcu.
Under an operational lease, the lessee acquires the right to use a durable good for a certain period of time, which may be long or short and not necessarily settled in advance.
Pri poslovnem najemu najemnik prejme pravico do uporabe trajnih dobrin za določeno časovno obdobje, ki je lahko dolgo ali kratko in ni nujno vnaprej dogovorjeno.
When the leasing period expires, the lessor expects to receive his good back in more or less the same condition as when he hired it out, apart from normal wear and tear.
Potem ko najemno obdobje poteče, najemodajalec pričakuje, da bo prejel nazaj svoje blago v bolj ali manj enakem stanju kakor takrat, ko je bilo oddano v najem, razen običajne obrabe.
Thus the leasing period does not cover all, or a predominant part of, the good's economic lifetime.
Tako najemno obdobje ne pokriva celotnega ali pretežnega dela ekonomske življenjske dobe blaga.
Payments for the operational leasing of goods relate to the cost of using the tangible goods made available to the unit through these contracts.
Plačila za poslovni najem blaga so povezana s stroški uporabe opredmetenih sredstev, na voljo enoti prek takšnih pogodb.
If all risks and rewards of ownership are, de facto though not de jure, transferred from lessor to lessee, the lease is a financial one.
Če so vsa tveganja in koristi lastništva dejansko in ne pravno prenesene od najemodajalca k najemniku, gre za finančni najem.
In financial leasing, the leasing period covers all, or most of, the economic lifetime of the durable good.
Pri finančnem najemu najemno obdobje pokriva celotni ali pretežni del ekonomskega življenjskega obdobja trajne dobrine.
At the end of the leasing period the lessee often has the option to buy the good at a nominal price.
Na koncu najemnega obdobja ima najemnik pogosto možnost, da kupi blago po nominalni ceni.
The lessor does not need to possess any expertise about the good in question.
Ni treba, da ima najemodajalec strokovno znanje glede zadevnega blaga.
He offers no repair, maintenance or replacement services to the lessee.
Najemodajalec najemniku ne nudi popravil, vzdrževanja ali nadomeščanja.
Normally, the good is chosen by the lessee and delivered directly to him by the producer or seller.
Ponavadi blago izbere najemojemalec, pri čemer mu ga proizvajalec ali prodajalec dostavita neposredno.
The lessor's role is thus purely financial.
Najemodajalec ima izključno finančno vlogo.
All payments regarding financial leasing should be excluded from variable 13 41 1.
Vsa plačila v zvezi s finančnim najemom je treba izključiti iz spremenljivke 13 41 1.
The purchase price of the good in question should be recorded under gross investments at the time of the acquisition of the good.
Nakupno ceno zadevnega blaga je treba zabeležiti pod bruto naložbe ob nakupu blaga.
Payments for long term rental and operational leasing of goods may not be isolated in company accounts.
Plačila za dolgoročni in poslovni najem blaga ne smejo biti prikazana ločeno v računovodskih izkazih podjetja.
It is part of other expenses in the income statement according to the nature of expenses
So del drugih stroškov v izkazu poslovnega izida glede na vrsto odhodkov.
It is part of other expenses in the income statement according to the function of expenses.
So del drugih stroškov v izkazu poslovnega izida glede na vlogo odhodkov.
Gross investment in tangible goods
Bruto naložbe v opredmetena osnovna sredstva
Investment during the reference period in all tangible goods.
Naložbe v obdobju opazovanja v vsa opredmetena osnovna sredstva.
Included are new and existing tangible capital goods, whether bought from third parties, acquired under a financial lease contract (i.e. the right to use a durable good in exchange for rental payments over a predetermined and protracted term) or produced for own use (i.e. Capitalised production of tangible capital goods), having a useful life of more than one year including non-produced tangible goods such as land.
Sem spadajo nova in obstoječa opredmetena kapitalska sredstva, kupljena od tretjih strank, pridobljena na podlagi pogodbe o finančnem najemu (to je pravica do uporabe trajnega blaga v zamenjavo za plačila najemnine v vnaprej določenem in dolgotrajnem obdobju) ali proizvedena za lastno uporabo (to je kapitalizirana proizvodnja opredmetenih kapitalskih sredstev), ki imajo življenjsko dobo daljšo od enega leta in vključujejo neproizvedena opredmetena sredstva, kot je zemljišče.
The threshold for the useful life of a good that can be capitalised may be increased according to company accounting practices where these practices require a greater expected useful life than the 1 year threshold indicated above.
Začetna meja določitve uporabne življenjske dobe sredstva, ki je lahko kapitalizirano, se lahko poveča glede na računovodsko prakso podjetja, kadar te prakse zahtevajo večjo pričakovano uporabno življenjsko dobo kot eno leto, navedeno zgoraj.
Purchased goods are valued at purchase price, i.e. transport and installation charges, fees, taxes and other costs of ownership transfer are included.
Kupljena sredstva se vrednotijo po nabavni ceni, kar pomeni, da so v to vrednotenje vključeni stroški prevoza in namestitve, pristojbine, davki in drugi stroški lastništva.
The value of goods acquired via financial lease corresponds to the market value of the good if it had been purchased in the year of acquisition only.
Vrednost blaga, pridobljenega s finančnim najemom, ustreza tržni vrednosti blaga le, če je bilo zadevno blago nabavljeno v letu pridobitve.