natgillin/translations-raw huggingface dataset:
In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions [3], the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the Commission that it is well-balanced and objective.
Svetovalna skupina za presojo mnenj o računovodskih standardih je v skladu s Sklepom Komisije št. 2006/505/ES z dne 14. julija 2006 o ustanovitvi Svetovalne skupine za presojo mnenj o računovodskih standardih, ki bo svetovala Komisiji glede objektivnosti in nevtralnosti mnenj Evropske svetovalne skupine za računovodsko poročanje (EFRAG) [3], preučila mnenje EFRAG o potrditvi in svetovala Komisiji, da je mnenje dobro uravnoteženo in objektivno.
The adoption of IFRIC 17 implies, by way of consequence, amendments to International Financial Reporting Standard (IFRS) 5 and International Accounting Standard (IAS) 10 in order to ensure consistency between international accounting standards.
Sprejetje OPMSRP 17 posledično pomeni spremembe mednarodnega standarda računovodskega poročanja (MSRP) 5 in mednarodnega računovodskega standarda (MRS) 10, da se zagotovi skladnost med mednarodnimi računovodskimi standardi.
International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners is inserted as set out in the Annex to this Regulation;
vstavi se pojasnilo 17 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) Razdelitev nedenarnih sredstev lastnikom, kakor je navedeno v Prilogi k tej uredbi;
International Financial Reporting Standard (IFRS) 5 is amended as set out in the Annex to this Regulation;
mednarodni standard računovodskega poročanja (MSRP) 5 se spremeni, kakor je navedeno v Prilogi k tej uredbi;
International Accounting Standard (IAS) 10 is amended as set out in the Annex to this Regulation.
mednarodni računovodski standard (MRS) 10 se spremeni, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply IFRIC 17 and the amendments to IFRS 5 and IAS 10, as set out in the Annex to this Regulation, at the latest, as from the commencement date of its first financial year starting after 31 October 2009.
Posamezna družba začne uporabljati OPMSRP 17 ter spremembe MSRP 5 in MRS 10, kakor je navedeno v Prilogi k tej uredbi, najpozneje z začetkom svojega prvega finančnega leta po 31. oktobru 2009.
IFRIC Interpretation 17 Distributions of Non-cash Assets to Owners
Pojasnilo 17 OPMSRP Razdelitev nedenarnih sredstev lastnikom
IFRIC INTERPRETATION 17
POJASNILO OPMSRP 17
Distributions of Non-cash Assets to Owners
Razdelitev nedenarnih sredstev lastnikom
IFRS 3 Business Combinations (as revised in 2008)
MSRP 3 Poslovne združitve (kakor je bil popravljen leta 2008)
IAS 1 Presentation of Financial Statements (as revised in 2007)
MRS 1 Predstavljanje računovodskih izkazov (kakor je bil popravljen leta 2007)
IAS 27 Consolidated and Separate Financial Statements (as amended in May 2008)
MRS 27 Konsolidirani in ločeni računovodski izkazi (kakor je bil spremenjen maja 2008)
1 Sometimes an entity distributes assets other than cash (non-cash assets) as dividends to its owners [1] acting in their capacity as owners.
1 Podjetje včasih razdeli sredstva, ki niso denarna (nedenarna sredstva), v obliki dividend lastnikom [1], ki delujejo kot lastniki.
In those situations, an entity may also give its owners a choice of receiving either non-cash assets or a cash alternative.
V takem primeru lahko podjetje lastnikom ponudi izbiro, ali želijo prejeti nedenarna sredstva ali nadomestno denarno možnost.
The IFRIC received requests for guidance on how an entity should account for such distributions.
OPMSRP je prejel zahteve za napotke, kako naj podjetje obračuna take razdelitve.
2 International Financial Reporting Standards (IFRSs) do not provide guidance on how an entity should measure distributions to its owners (commonly referred to as dividends).
2 Mednarodni standardi računovodskega poročanja (MSRP) ne dajejo napotkov o tem, kako naj podjetje meri razdelitve lastnikom (kar navadno imenujemo dividende).
IAS 1 requires an entity to present details of dividends recognised as distributions to owners either in the statement of changes in equity or in the notes to the financial statements.
MRS 1 zahteva, da podjetje razkrije podrobnosti o dividendah, pripoznanih kot razdelitve lastnikom, bodisi v izkazu gibanja kapitala bodisi v pojasnilih k računovodskim izkazom.
3 This Interpretation applies to the following types of non-reciprocal distributions of assets by an entity to its owners acting in their capacity as owners:
3 Pojasnilo se nanaša na spodaj navedene vrste enostranskih razdelitev sredstev podjetja njegovim lastnikom, ki delujejo kot lastniki:
distributions of non-cash assets (eg items of property, plant and equipment, businesses as defined in IFRS 3, ownership interests in another entity or disposal groups as defined in IFRS 5); and
razdelitve nedenarnih sredstev (npr. opredmetena osnovna sredstva, posli, kot jih opredeljuje MSRP 3, lastniški deleži v drugem podjetju ali skupine za odtujitev, kot jih opredeljuje MSRP 5); in
distributions that give owners a choice of receiving either non-cash assets or a cash alternative.
razdelitve, pri katerih lahko lastniki izberejo, ali želijo nedenarna sredstva ali nadomestno denarno možnost.
4 This Interpretation applies only to distributions in which all owners of the same class of equity instruments are treated equally.
4 Pojasnilo se nanaša samo na razdelitve, pri katerih so vsi lastniki istega razreda kapitalskih instrumentov enako obravnavani.
5 This Interpretation does not apply to a distribution of a non-cash asset that is ultimately controlled by the same party or parties before and after the distribution.
5 Pojasnilo se ne nanaša na razdelitev nedenarnega sredstva, ki ga na koncu obvladuje ista stranka ali stranke, in sicer tako pred razdelitvijo kot po njej.
This exclusion applies to the separate, individual and consolidated financial statements of an entity that makes the distribution.
Ta izjema velja za ločene, posamezne in konsolidirane računovodske izkaze podjetja, ki opravi razdelitev.
6 In accordance with paragraph 5, this Interpretation does not apply when the non-cash asset is ultimately controlled by the same parties both before and after the distribution.
6 V skladu s 5. členom se to pojasnilo ne uporablja, kadar nedenarno sredstvo na koncu obvladujejo iste osebe, in sicer tako pred razdelitvijo kot po njej.
Paragraph B2 of IFRS 3 states that ‘A group of individuals shall be regarded as controlling an entity when, as a result of contractual arrangements, they collectively have the power to govern its financial and operating policies so as to obtain benefits from its activities.’ Therefore, for a distribution to be outside the scope of this Interpretation on the basis that the same parties control the asset both before and after the distribution, a group of individual shareholders receiving the distribution must have, as a result of contractual arrangements, such ultimate collective power over the entity making the distribution.
člen MSRP 3 določa: „Šteje se, da skupina posameznikov obvladuje podjetje, če imajo, na podlagi pogodbenih sporazumov, kolektivno pooblastilo, da določajo njegove finančne in poslovne usmeritve z namenom pridobivanja koristi od aktivnosti podjetja.“ Če naj se za razdelitev torej šteje, da je zunaj področja uporabe tega pojasnila na podlagi, da iste stranke obvladujejo sredstvo tako pred razdelitvijo kot po njej, mora imeti skupina posameznih delničarjev, ki prejme razdeljena sredstva, na podlagi pogodbenih sporazumov na koncu tako kolektivno pooblastilo za obvladovanje podjetja, ki opravi razdelitev.
7 In accordance with paragraph 5, this Interpretation does not apply when an entity distributes some of its ownership interests in a subsidiary but retains control of the subsidiary.
7 V skladu s 5. členom se to pojasnilo ne uporablja, kadar podjetje razdeli nekatere od svojih deležev v lastniškem kapitalu v odvisnem podjetju,a ga hkrati še naprej obvladuje.
The entity making a distribution that results in the entity recognising a non-controlling interest in its subsidiary accounts for the distribution in accordance with IAS 27 (as amended in 2008).
Podjetje, ki opravi razdelitev, katere posledica je, da podjetje pripozna neobvladujoči delež v odvisnem podjetju, obračuna razdelitev v skladu z MRS 27 (kakor je bil spremenjen leta 2008).
8 This Interpretation addresses only the accounting by an entity that makes a non-cash asset distribution.
8 Pojasnilo obravnava samo obračunavanje s strani podjetja, ki opravi razdelitev nedenarnega sredstva.
It does not address the accounting by shareholders who receive such a distribution.
Pojasnilo ne obravnava obračunavanja s strani delničarjev, ki prejmejo tako razdeljeno sredstvo.
9 When an entity declares a distribution and has an obligation to distribute the assets concerned to its owners, it must recognise a liability for the dividend payable.
9 Ko podjetje objavi razdelitev in ima obvezo, da obravnavano sredstvo razdeli lastnikom, mora pripoznati obveznost za dividende.
Consequently, this Interpretation addresses the following issues:
To pojasnilo zato obravnava naslednja vprašanja:
When should the entity recognise the dividend payable?
Kdaj naj podjetje pripozna obveznost za dividende?
How should an entity measure the dividend payable?
Kako naj podjetje izmeri obveznost za dividende?
When an entity settles the dividend payable, how should it account for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable?
Ko podjetje izpolni obveznost za dividende, kako naj obračuna morebitne razlike med knjigovodsko vrednostjo razdeljenih sredstev in knjigovodsko vrednostjo obveznosti za dividende?
When to recognise a dividend payable
Kdaj je treba pripoznati obveznost za dividende?
10 The liability to pay a dividend shall be recognised when the dividend is appropriately authorised and is no longer at the discretion of the entity, which is the date:
10 Obveznost za izplačilo dividend se pripozna, ko so dividende ustrezno odobrene in niso več predmet presoje podjetja, kar je takrat:
when declaration of the dividend, eg by management or the board of directors, is approved by the relevant authority, eg the shareholders, if the jurisdiction requires such approval, or
ko objavo dividend, npr. s strani uprave in nadzornega sveta ali upravnega odbora, odobri ustrezen organ, npr. delničarji, če zakonodaja zahteva tako odobritev, ali
when the dividend is declared, eg by management or the board of directors, if the jurisdiction does not require further approval.
ko so dividende objavljene, npr. s strani uprave in nadzornega sveta ali upravnega odbora, če zakonodaja ne zahteva dodatne odobritve.
Measurement of a dividend payable
Merjenje obveznosti za dividende
11 An entity shall measure a liability to distribute non-cash assets as a dividend to its owners at the fair value of the assets to be distributed.
11 Podjetje izmeri obveznost za razdelitev nedenarnih sredstev v obliki dividend lastnikom po pošteni vrednosti sredstev, ki bodo razdeljena.
12 If an entity gives its owners a choice of receiving either a non-cash asset or a cash alternative, the entity shall estimate the dividend payable by considering both the fair value of each alternative and the associated probability of owners selecting each alternative.
12 Če podjetje lastnikom ponudi, da lahko izberejo nedenarno sredstvo ali denarju enakovredna sredstva, podjetje oceni obveznost za dividende tako, da upošteva pošteno vrednost obeh možnosti kot tudi s tem povezano verjetnost, da bodo lastniki izbrali posamezno možnost.
13 At the end of each reporting period and at the date of settlement, the entity shall review and adjust the carrying amount of the dividend payable, with any changes in the carrying amount of the dividend payable recognised in equity as adjustments to the amount of the distribution.
13 Podjetje ob koncu vsakega obdobja poročanja in na datum poravnave pregleda in prilagodi knjigovodsko vrednost obveznosti za dividende, pri čemer morebitne spremembe knjigovodske vrednosti obveznosti za dividende pripozna v kapitalu kot popravek zneska razdeljenega sredstva.
Accounting for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable
Obračunavanje morebitne razlike med knjigovodsko vrednostjo razdeljenih sredstev in knjigovodsko vrednostjo obveznosti za dividende, ko podjetje izpolni obveznost za dividende
14 When an entity settles the dividend payable, it shall recognise the difference, if any, between the carrying amount of the assets distributed and the carrying amount of the dividend payable in profit or loss.
14 Ko podjetje izpolni obveznost za dividende, pripozna morebitno razliko med knjigovodsko vrednostjo razdeljenih sredstev in knjigovodsko vrednostjo obveznosti za dividende v poslovnem izidu.
Presentation and disclosures
Predstavljanje in razkrivanje
15 An entity shall present the difference described in paragraph 14 as a separate line item in profit or loss.
15 Podjetje predstavi razliko, opisano v 14. členu, kot ločeno vrstično postavko v poslovnem izidu.
16 An entity shall disclose the following information, if applicable:
16 Podjetje po potrebi razkrije naslednje informacije:
the carrying amount of the dividend payable at the beginning and end of the period; and
knjigovodsko vrednost obveznosti za dividende na začetku in na koncu obdobja; in
the increase or decrease in the carrying amount recognised in the period in accordance with paragraph 13 as result of a change in the fair value of the assets to be distributed.
povečanje ali zmanjšanje knjigovodske vrednosti, ki je bila v obdobju pripoznana v skladu s 13. členom zaradi spremembe poštene vrednosti sredstva, ki bo razdeljeno.
17 If, after the end of a reporting period but before the financial statements are authorised for issue, an entity declares a dividend to distribute a non-cash asset, it shall disclose:
17 Če podjetje po koncu obdobja poročanja, vendar preden so računovodski izkazi odobreni za izdajo, objavi dividende, s katerimi razdeli nedenarno sredstvo, mora razkriti:
the nature of the asset to be distributed;
naravo sredstva, ki bo razdeljeno:
the carrying amount of the asset to be distributed as of the end of the reporting period; and
knjigovodsko vrednost sredstva, ki bo razdeljeno, na koncu obdobja poročanja; in
the estimated fair value of the asset to be distributed as of the end of the reporting period, if it is different from its carrying amount, and the information about the method used to determine that fair value required by IFRS 7 paragraph 27(a) and (b).
ocenjeno pošteno vrednost sredstva, ki bo razdeljeno, na koncu obdobja poročanja, če se razlikuje od njegove knjigovodske vrednosti, in informacije o metodi določanja te poštene vrednosti, zahtevane v 27.(a) in (b) členu MSRP 7.
18 An entity shall apply this Interpretation prospectively for annual periods beginning on or after 1 July 2009.
18 Podjetje uporabi to pojasnilo za naprej, in sicer za letna obdobja, ki se začnejo 1. julija 2009 ali pozneje.
Retrospective application is not permitted.
Uporaba za nazaj ni dovoljena.
If an entity applies this Interpretation for a period beginning before 1 July 2009, it shall disclose that fact and also apply IFRS 3 (as revised in 2008), IAS 27 (as amended in May 2008) and IFRS 5 (as amended by this Interpretation).
Če podjetje to pojasnilo uporabi za obdobje, ki se začne pred 1. julijem 2009, mora to razkriti in uporabiti MSRP 3 (kakor je bil popravljen leta 2008), MRS 27 (kakor je bil spremenjen maja 2008) in MSRP 5 (kakor je bil spremenjen s tem pojasnilom).
Paragraph 7 of IAS 1 defines owners as holders of instruments classified as equity.
Člen 7 MRS 1 določa, da so lastniki imetniki instrumentov, ki so razvrščeni kot lastniški kapital.
IFRIC 17
OPMSRP 17
Commission Regulation (EC) No 1143/2009
Uredba Komisije (ES) št. 1143/2009
In accordance with the first subparagraph of Article 9(1) and in application of Article 17(2) of Regulation (EC) No 510/2006, the Commission has examined France’s application for the approval of amendments to the specification of the protected designation of origin ‘Picodon de l’Ardèche ou Picodon de la Drôme’ registered on the basis of Commission Regulation (EC) No 1107/96 [2].
V skladu s prvim pododstavkom člena 9(1) in členom 17(2) Uredbe (ES) št. 510/2006 je Komisija pregledala vlogo Francije za odobritev sprememb specifikacije za zaščiteno označbo porekla „picodon de l’Ardèche ali picodon de la Drôme“, registrirano v skladu z Uredbo Komisije (ES) št. 1107/96 [2].
The application for an amendment includes, among other things, amendment of the name of ‘Picodon de l’Ardèche ou Picodon de la Drôme’, which now becomes ‘Picodon’.
Vloga za spremembo med drugim zadeva spremembo imena proizvoda „picodon de l’Ardèche ali picodon de la Drôme“, ki bo poslej „picodon“.
This is a traditional name which, in accordance with Article 2(2) of Regulation (EC) No 510/2006, is considered a designation of origin fulfilling the same conditions as those for a protected designation of origin.
Gre za tradicionalno ime, ki se v skladu s členom 2(2) Uredbe (ES) št. 510/2006 šteje za zaščiteno označbo porekla in ki izpolnjuje iste pogoje, ki veljajo za zaščiteno označbo porekla.
The name ‘Picodon’ is the shortened common form, traditionally used in trade and in normal speech to identify the product obtained in accordance with the specification.
Ime picodon je skrajšana oblika, ki je v rabi ali se tradicionalno uporablja v trgovini in v vsakdanjem jeziku kot ime za proizvod z določeno specifikacijo.
The amendments made also provide more detail as regards the definition and practices used by the producers when manufacturing the product.
Navedene spremembe zadevajo podrobnosti v definiciji in prakse, ki jih uporabljajo proizvajalci pri izdelavi proizvoda.
The formal inclusion in the specification is intended to protect the designation from potential abuse and to make it more distinctive by strengthening the link to its origin.
Cilj vpisa teh sprememb v specifikacijo je ohranitev označbe za morebitne izvedene proizvode in boljši opis proizvoda, ki poudarja povezavo z izvirnim proizvodom.
Lastly, the name of the national Decree protecting the designation has been updated.
Nacionalna odredba prav tako ščiti označbo s posodobitvijo imena.
Since the amendments in question are not minor within the meaning of Article 9 of Regulation (EC) No 510/2006, the Commission published the amendment application in the Official Journal of the European Union [3], as required by the first subparagraph of Article 6(2) of that Regulation.
Ker zadevne spremembe niso manjše v smislu člena 9 Uredbe (ES) št. 510/2006, je Komisija v skladu s prvim pododstavkom člena 6(2) navedene uredbe vlogo za spremembe objavila v Uradnem listu Evropske unije [3].
As no statement of objection in accordance with Article 7 of Regulation (EC) No 510/2006 has been sent to the Commission, the amendments should be approved,
Ker Komisija ni prejela nobenega ugovora v skladu s členom 7 Uredbe (ES) št. 510/2006, je treba spremembe odobriti –
OJ C 74, 28.3.2009, p. 74.
UL C 74, 28.3.2009, str. 74.
Picodon (PDO)
picodon (ZOP)
Commission Regulation (EC) No 1144/2009
Uredba Komisije (ES) št. 1144/2009
The Air Safety Committee has heard presentations by the European Aviation Safety Agency (EASA) and the Commission about the technical assistance projects carried out in countries affected by Regulation (EC) No 2111/2005.
Odbor za varnost v zračnem prometu je poslušal predstavitve Evropske agencije za varnost v letalstvu (EASA) in Komisije o projektih tehnične pomoči, ki so se izvajali v državah, ki jih je prizadela Uredba (ES) št. 2111/2005.
It has been informed about the requests for further technical assistance and cooperation to improve the administrative and technical capability of civil aviation authorities with a view to resolving any non compliance with applicable international standards.
Obveščen je bil o prošnjah za nadaljnjo tehnično pomoč in sodelovanje, da bi se izboljšala upravna in tehnična zmogljivost organov za civilno letalstvo z namenom, da bi rešili morebitno neskladnost z mednarodnimi standardi, ki se uporabljajo.
The Air Safety Committee has also been informed about enforcement actions taken by EASA and Member States to ensure the continuing airworthiness and maintenance of aircraft registered in the European Community and operated by air carriers certified by civil aviation authorities of third countries.
Odbor za varnost v zračnem prometu je bil obveščen tudi o uveljavitvi ukrepov, ki so jih sprejeli EASA in države članice, da bi zagotovili stalno plovnost in vzdrževanje zrakoplovov, ki so registrirani v Evropski skupnosti in jih upravljajo letalski prevozniki, ki so jih potrdili organi za civilno letalstvo tretjih držav.
Following information resulting from SAFA ramp checks carried out on aircraft of certain Community air carriers, as well as area specific inspections and audits carried out by their national aviation authorities, some Member States have taken certain enforcement measures.
Na podlagi rezultatov preverjanj na ploščadi, opravljenih v okviru programa SAFA na zrakoplovih nekaterih letalskih prevoznikov Skupnosti, ter posebnih pregledov za določeno področje in revizij, ki so jih opravili njihovi nacionalni organi za letalstvo, so nekatere države članice sprejele določene izvršilne ukrepe.
They informed the Commission and the Air Safety Committee about these measures: the competent authorities of Lithuania revoked the Air Operator Certificate (AOC) of the air carrier FLYLAL Lithuanian Airlines and the competent authorities of Spain launched the procedure to suspend the AOC of the air carrier Euro Continental on 30 October 2009.
O teh ukrepih so obvestile Komisijo in Odbor za varnost v zračnem prometu: pristojni organi Litve so razveljavili spričevalo letalskega prevoznika FLYLAL Lithuanian Airlines in pristojni organi Španije so 30. oktobra 2009 sprožili postopek za začasni preklic spričevala letalskega prevoznika Euro Continental.
There is verified evidence of serious safety deficiencies on the part of Albanian Airlines MAK certified in Albania.
Obstajajo preverjeni dokazi o resnih varnostnih pomanjkljivostih pri Albanian Airlines MAK, certificiranem v Albaniji.
These deficiencies have been identified by France, Germany, Italy as well as other ECAC States during ramp inspections performed under the SAFA programme [4].
Te pomanjkljivosti so med preverjanji na ploščadi, izvedenimi po programu SAFA [4], odkrile Francija, Nemčija, Italija in druge države ECAC.
These deficiencies concern mainly aircraft of type MD82.
Nanašajo se v glavnem na zrakoplov vrste MD82.
Albanian Airlines MAK responded adequately and in a timely fashion to the enquiry by the civil aviation authority of France, Germany and Italy regarding the corrective actions undertaken to address these safety deficiencies.
Albanian Airlines MAK se je primerno in pravočasno odzval na preiskavo uprave za civilno letalstvo Francije, Nemčije in Italije glede korekcijskih ukrepov, sprejetih za odpravo teh varnostnih pomanjkljivosti.
The competent authorities of Albania (DGCA) however confirmed that the deficiencies identified in SAFA inspections actually pointed to systemic deficiencies in the operations and the quality system of Albanian Airlines MAK.
Pristojni organi v Albaniji (DGCA) pa so potrdili, da so pomanjkljivosti, ugotovljene med pregledom SAFA, dejansko pokazale na sistemske pomanjkljivosti v delovanju in sistemu kakovosti Albanian Airlines MAK.
The DGCA carried out an in-depth investigation of the air carrier’s compliance with the applicable safety standards, following which they decided to impose restrictions on the operation and structural changes to the air carrier.
DGCA je izvedel poglobljeno preiskavo, ali letalski prevoznik izpolnjuje veljavne varnostne standarde, potem pa se je odločil, da uvede za letalskega prevoznika omejitve delovanja in strukturne spremembe.