natgillin/translations-raw huggingface dataset:
Article 6(1) of Regulation (EC) No 853/2004 shall not apply to imports of food of animal origin for which no harmonised public health import conditions have been established, including lists of third countries and parts of third countries and of establishments from which imports are permitted.
Člen 6(1) Uredbe (ES) št. 853/2004 se ne uporablja za uvoz živil živalskega izvora, za katera niso bili uvedeni usklajeni uvozni zdravstveni pogoji, vključno s seznami tretjih držav in delov tretjih držav ter obratov, iz katerih je uvoz dovoljen.
Imports of those products shall comply with the public health import conditions of the Member State concerned.
Za uvoz navedenih proizvodov veljajo uvozni zdravstveni pogoji zadevne države članice.
Imports of such products shall comply with the harmonised Community rules, where applicable, and with the national rules implemented by the Member States in other cases.
Za uvoz teh proizvodov veljajo usklajeni predpisi Skupnosti, kadar je to primerno, v drugih primerih pa nacionalni predpisi, ki jih izvajajo države članice.
Composition criteria and labelling requirements for minced meat
Merila za sestavo in zahteve za označevanje mletega mesa
By way of derogation from the requirements laid down in Chapter II(1) of Section V of Annex III to Regulation (EC) No 853/2004, the food business operator must check the raw materials entering the establishment to ensure compliance with the name of the product in the table below in respect of the final product.
Z odstopanjem od zahtev iz poglavja II(1) oddelka V Priloge III k Uredbi (ES) št. 853/2004 mora nosilec živilske dejavnosti preveriti surovine, ki prihajajo v obrat, da se zagotovi skladnost z imenom proizvoda v spodnji preglednici glede na končni proizvod.
Composition criteria checked on the basis of a daily average
Merila za sestavo, preverjena na podlagi dnevnega povprečja
Connective tissue: meat protein ratio
Razmerje med vezivnim tkivom in mesnimi beljakovinami
By way of derogation from the requirements laid down in Chapter IV of Section V of Annex III to Regulation (EC) No 853/2004, the labelling must also display the following words:
Z odstopanjem od zahtev iz poglavja IV oddelka V Priloge III k Uredbi (ES) št. 853/2004 mora oznaka vsebovati tudi naslednje besede:
‘percentage of fat under…’,
„odstotek maščob, manjši od...“,
‘connective tissue: meat protein ratio under…’.
„razmerje med vezivnim tkivom in mesnimi beljakovinami, manjše od …“.
The Member States may allow the placing on their national market of minced meat which does not comply with these criteria under a national mark that cannot be confused with the marks provided for in Article 5(1) of Regulation (EC) No 853/2004.
Države članice lahko dovolijo dajanje mletega mesa, ki ni skladno s temi merili, na svoj nacionalni trg z nacionalno oznako, ki je ni mogoče zamenjati z oznakami iz člena 5(1) Uredbe (ES) št. 853/2004.
TRANSITIONAL MEASURES FOR THE IMPLEMENTATION OF REGULATION (EC) No 854/2004
PREHODNI UKREPI ZA IZVAJANJE UREDBE (ES) št. 854/2004
Chapter III of Regulation (EC) No 854/2004 shall not apply to imports of food of animal origin for which no harmonised public health import conditions have been established, including lists of third countries and parts of third countries and of establishments from which imports are permitted.
Poglavje III Uredbe (ES) št. 854/2004 se ne uporablja za uvoz živil živalskega izvora, za katera uvozni zdravstveni pogoji niso bili usklajeni, vključno s seznami tretjih držav in delov tretjih držav ter obratov, iz katerih je uvoz dovoljen.
Imports of such products shall comply with the public health import conditions of the Member State concerned.
Za uvoz teh proizvodov se upoštevajo uvozni zdravstveni pogoji zadevne države članice.
TRANSITIONAL MEASURES FOR THE IMPLEMENTATION OF REGULATION (EC) No 882/2004
PREHODNI UKREPI ZA IZVAJANJE UREDBE (ES) št. 882/2004
Accreditation of official laboratories conducting Trichinella testing
Akreditacija uradnih laboratorijev za testiranje na Trichinello
By way of derogation from Article 12(2) of Regulation (EC) No 882/2004, the competent authority may designate a laboratory carrying out official testing for Trichinella and located in a slaughterhouse or a game handling establishment provided that, although not accredited, the laboratory:
Z odstopanjem od člena 12(2) Uredbe (ES) št. 882/2004 lahko pristojni organ pooblasti laboratorij, ki je v klavnici ali obratu za predelavo divjadi, za testiranje na Trichinello, čeprav ni akreditiran, če laboratorij:
demonstrates that it has initiated and is pursuing the necessary accreditation procedures in accordance with Regulation (EC) No 882/2004;
dokaže, da je začel in izvaja potrebne akreditacijske postopke v skladu z Uredbo (ES) št. 882/2004;
provides the competent authority with satisfactory guarantees that quality control schemes for the analyses it conducts for the purpose of official controls are in place.
pristojnemu organu zadovoljivo jamči, da je bil uveden sistem kontrole kakovosti za analize, ki jih izvaja zaradi uradnega nadzora.
Member States applying this transitional measure shall report to the Commission on the progress in accrediting any such designated laboratories at the end of each year.
Države članice, ki uporabljajo ta prehodni ukrep, vsak konec leta poročajo Komisiji o napredku pri akreditaciji vseh tako pooblaščenih laboratorijev.
Regulation (EC) No 2076/2005 is hereby repealed.
Uredba (ES) št. 2076/2005 se razveljavi.
It shall apply from 1 January 2010 to 31 December 2013.
Uporablja se od 1. januarja 2010 do 31. decembra 2013.
OJ L 226, 25.6.2004, p. 3.
UL L 226, 25.6.2004, str. 3.
COM(2008) 40 final.
COM(2008) 40 konč.
Commission Regulation (EC) No 1163/2009
Uredba Komisije (ES) št. 1163/2009
Having regard to Regulation (EC) No 417/2002 of the European Parliament and of the Council of 18 February 2002 on the accelerated phasing-in of double-hull or equivalent design requirements for single-hull oil tankers [1], and in particular Article 11 thereof,
ob upoštevanju Uredbe (ES) št. 417/2002 Evropskega parlamenta in Sveta z dne 18. februarja 2002 o pospešenem uvajanju zahtev o dvojnem trupu ali enakovrednih konstrukcijskih zahtev za tankerje z enojnim trupom [1], in zlasti člena 11 Uredbe,
Regulation (EC) No 417/2002 refers to the definitions and standards set out in Annex I to the International Convention for the Prevention of Pollution from Ships (hereinafter Marpol).
Uredba (ES) št. 417/2002 se nanaša na opredelitve in standarde, ki so opisani v Prilogi I k Mednarodni konvenciji o preprečevanju onesnaževanja morja z ladij (v nadaljnjem besedilu: MARPOL).
On 15 October 2004, the Marine Environment Protection Committee (MEPC) of the International Maritime Organisation (IMO) undertook a full revision, without changing the substance, of Annex I to Marpol.
Odbor za varstvo morskega okolja (MEPC) Mednarodne pomorske organizacije (IMO) je 15. oktobra 2004 v celoti pregledal Prilogo I k MARPOL, ne da bi spreminjal vsebino.
That revised Annex came into force on 1 January 2007.
Ta revidirana priloga je začela veljati 1. januarja 2007.
On 24 March 2006, the MEPC also amended the definition of heavy grades of oil in Regulation 21.2 of Annex I to Marpol.
MEPC je 24. marca 2006 v pravilu 21.2 Priloge I k MARPOL spremenil tudi opredelitev za težke frakcije nafte.
That amendment came into force on 1 August 2007.
Ta sprememba je začela veljati 1. avgusta 2007.
Regulation (EC) No 417/2002 must therefore be amended accordingly.
Uredbo (ES) št. 417/2002 je treba zato ustrezno spremeniti.
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Safe Seas and the Prevention of Pollution from Ships,
Ukrepi, določeni s to uredbo, so v skladu z mnenjem Odbora za varna morja in preprečevanje onesnaževanja morja z ladij –
“Marpol 73/78” means the International Convention for the Prevention of Pollution from Ships, 1973, as amended by the Protocol of 1978 relating thereto, in their up-to-date versions;
‚MARPOL 73/78‘ pomeni Mednarodno konvencijo o preprečevanju onesnaževanja morja z ladij iz leta 1973, kakor je bila spremenjena s Protokolom h Konvenciji iz leta 1978, v posodobljenih različicah;
“oil tanker” means an oil tanker as defined in Regulation 1.5 of Annex I to Marpol 73/78;
‚tanker‘ pomeni tanker, kot je opredeljen v pravilu 1.5 Priloge I k MARPOL 73/78;
“deadweight” means deadweight as defined in Regulation 1.23 of Annex I to Marpol 73/78;
‚nosilnost‘ pomeni nosilnost, kot je opredeljena v pravilu 1.23 Priloge I k MARPOL 73/78;
“category 1 oil tanker” means an oil tanker of 20000 tonnes deadweight or above and carrying crude oil, fuel oil, heavy diesel oil or lubricating oil as cargo or of 30000 tonnes deadweight or above and carrying oil other than the above and which does not comply with the requirements in Regulations 18.1 to 18.9, 18.12 to 18.15, 30.4, 33.1, 33.2, 33.3, 35.1, 35.2 and 35.3 of Annex I to Marpol 73/78;
‚tanker kategorije 1‘ pomeni tanker z nosilnostjo 20000 ton in več, ki prevaža surovo nafto, plinsko olje, težko dizelsko olje ali olje za mazanje kot tovor, ali z nosilnostjo 30000 ton ali več, ki prevaža drugo olje kot ta, našteta zgoraj, in ki ne ustreza zahtevam, opredeljenim v pravilih 18.1–18.9, 18.12–18.15, 30.4, 33.1, 33.2, 33.3, 35.1, 35.2 in 35.3 Priloge I k MARPOL 73/78;
“category 2 oil tanker” means an oil tanker of 20000 tonnes deadweight or above and carrying crude oil, fuel oil, heavy diesel oil or lubricating oil as cargo or of 30000 tonnes deadweight or above and carrying oil other than the above and which complies with the requirements in Regulations 18.1 to 18.9, 18.12 to 18.15, 30.4, 33.1, 33.2, 33.3, 35.1, 35.2 and 35.3 of Annex I to Marpol 73/78 and is fitted with segregated ballast tanks protectively located (SBT/ PL);
‚tanker kategorije 2‘ pomeni tanker z nosilnostjo 20000 ton in več, ki prevaža surovo nafto, plinsko olje, težko dizelsko olje ali olje za mazanje kot tovor, ali z nosilnostjo 30000 ton ali več, ki prevaža drugo olje kot ta, našteta zgoraj, in ki ustreza zahtevam, opredeljenim v pravilih 18.1–18.9, 18.12–18.15, 30.4, 33.1, 33.2, 33.3, 35.1, 35.2 in 35.3 Priloge I k MARPOL 73/78 in je opremljen z ločenimi, varno nameščenimi rezervoarji za balast (SBT/PL);
“category 3 oil tanker” means an oil tanker of 5000 tonnes deadweight or above but less than that specified in definitions 4 and 5;
‚tanker kategorije 3‘ pomeni tanker, ki ima nosilnost 5000 ton ali več, vendar manjšo, kot je navedena v opredelitvah 4 in 5;
“single-hull oil tanker” means an oil tanker which does not comply with the double-hull or equivalent design requirements in Regulations 19 and 28.6 of Annex I to Marpol 73/78;
‚tanker z enojnim trupom‘ pomeni tanker, ki ne ustreza zahtevam glede dvojnega trupa ali enakovrednim konstrukcijskim zahtevam iz pravil 19 in 28.6 Priloge I k MARPOL 73/78;
“double-hull oil tanker” means an oil tanker:
‚tanker z dvojnim trupom‘ pomeni tanker:
of 5000 tonnes deadweight or above, complying with the double-hull or equivalent design requirements in Regulations 19 and 28.6 of Annex I to Marpol 73/78 or the requirements in Regulation 20.1.3 thereof; or
z nosilnostjo 5000 ton in več, ki ustreza zahtevam glede dvojnega trupa ali enakovrednim konstrukcijskim zahtevam iz pravil 19 in 28.6 Priloge I k MARPOL 73/78, ali zahtevam iz pravila 20.1.3 Priloge I k MARPOL 73/78; ali
of 600 tonnes deadweight or above but less than 5000 tonnes deadweight, fitted with double-bottom tanks or spaces complying with Regulation 19.6.1 of Annex I to Marpol 73/78 and wing tanks or spaces arranged in accordance with Regulation 19.3.1 thereof and complying with the requirement as to distance w in Regulation 19.6.2 thereof;
z nosilnostjo 600 ton in več, vendar manj kot 5000 ton, ki je opremljen s tanki z dvojnim dnom ali prostori, ki ustrezajo določbam iz pravila 19.6.1 Priloge I k MARPOL 73/78, in bočnimi tanki ali prostori, urejenimi v skladu s pravilom 19.3.1, ki ustrezajo zahtevam glede razdalje w, kot so opredeljene v pravilu 19.6.2 Priloge I k MARPOL 73/78;
“age” means the age of the ship, expressed in number of years from its date of delivery;
‚starost‘ pomeni starost ladje, izraženo v številu let od datuma dobave;
“heavy diesel oil” means diesel oil as defined in Regulation 20 of Annex I to Marpol 73/78;
‚težko dizelsko olje‘ pomeni dizelsko olje, kot je opredeljeno v pravilu 20 Priloge I k MARPOL 73/78;
“fuel oil” means heavy distillates of crude oil or residues therefrom or blends of such materials as defined in Regulation 20 of Annex I to Marpol 73/78;
‚plinsko olje‘ pomeni težke destilate ali ostanke surovega olja ali mešanice takšnih materialov, kot je opredeljeno v pravilu 20 Priloge I k MARPOL 73/78;
“heavy grades of oil” means:
‚težke frakcije nafte‘ pomenijo:
crude oils of a density at 15 °C of over 900 kg/m3;
surovo nafto z gostoto pri 15 °C nad 900 kg/m3;
oils other than crude oils and of a density at 15 °C of over 900 kg/m3 or a kinematic viscosity at 50 °C of over 180 mm2/s;
nafto, ki ni surova nafta, z gostoto pri 15 °C nad 900 kg/m3 ali kinematično viskoznostjo pri 50 °C nad 180 mm2/s;
bitumen and tar and emulsions thereof.
bitumen in katran ter njune emulzije.
in Article 4(2), the reference ‘paragraph 1(c) of revised Regulation 13G of Annex I to MARPOL 73/78’ is replaced by ‘Regulation 20.1.3 of Annex I to Marpol 73/78’;
v členu 4(2) se besedilo „odstavka 1(c) spremenjenega pravila 13G Priloge I, MARPOL 73/78“ nadomesti s „pravila 20.1.3 Priloge I k MARPOL 73/78“;
in Article 7, the references ‘paragraph 5 of revised Regulation 13G of Annex I to MARPOL 73/78’ are replaced by ‘Regulation 20.5 of Annex I to Marpol 73/78’;
v členu 7 se besedilo „z odstavkom 5 spremenjenega pravila 13G Priloge I, MARPOL 73/78,“ v obeh zapisih nadomesti s „s pravilom 20.5 Priloge I k MARPOL 73/78“;
the reference ‘the provisions of paragraph 5 of revised Regulation 13G of Annex I of MARPOL 73/78’ is replaced by ‘Regulation 20.5 of Annex I to Marpol 73/78’;
besedilo „odstavka 5 spremenjenega pravila 13G Priloge I, MARPOL 73/78“ se nadomesti s „pravila 20.5 Priloge I k MARPOL 73/78“;
the reference ‘paragraph 8(b) of revised Regulation 13G of Annex I of MARPOL 73/78’ is replaced by ‘Regulation 20.8.2 of Annex I to Marpol 73/78’;
besedilo „odstavka 8(b) spremenjenega pravila 13G Priloge I, MARPOL 73/78“ se nadomesti s „pravila 20.8.2 Priloge I k MARPOL 73/78“;
in paragraph 3, the reference ‘paragraph 8(a) of revised Regulation 13G of Annex I of MARPOL 73/78’ is replaced by ‘Regulation 20.8.1 of Annex I to Marpol 73/78’.
v odstavku 3 se besedilo „odstavka 8(a) spremenjenega pravila 13G Priloge I, MARPOL 73/78“ nadomesti s „pravila 20.8.1 Priloge I k MARPOL 73/78“.
Corresponding to an API grade of less than 25,7.
Ustreza stopnji API manj kot 25,7.
Corresponding to a kinematic viscosity of over 180 cSt.’;
Ustreza kinematični viskoznosti nad 180 cSt.“;
Commission Regulation (EC) No 1164/2009
Uredba Komisije (ES) št. 1164/2009
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 18
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede pojasnila 18 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP)
On 29 January 2009, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 18 Transfers of Assets from Customers, hereinafter ‘IFRIC 18’.
Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) je 29. januarja 2009 objavil pojasnilo 18 OPMSRP Prenosi sredstev od odjemalcev (v nadaljnjem besedilu: OPMSRP 18).
IFRIC 18 is an interpretation that provides clarification and guidance on the accounting for transfers of items of property, plant and equipment from customers, or cash to acquire or construct an item of property, plant and equipment.
OPMSRP 18 pojasnjuje in daje napotke glede obračunavanja prenosov opredmetenih osnovnih sredstev od odjemalcev ali denarnih sredstev za pridobitev ali izgradnjo opredmetenega osnovnega sredstva.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRIC 18 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da OPMSRP 18 izpolnjuje tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
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 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 18 implies, by way of consequence, amendments to International Financial Reporting Standard (IFRS) 1 in order to facilitate the first time adoption of IFRS.
Sprejetje OPMSRP 18 posledično pomeni spremembe mednarodnega standarda računovodskega poročanja (MSRP) 1, da se olajša prvo sprejetje MSRP.
International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 18 Transfers of Assets from Customers is inserted as set out in the Annex to this Regulation;
vstavi se pojasnilo 18 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) Prenosi sredstev od odjemalcev, kakor je navedeno v Prilogi k tej uredbi;
International Financial Reporting Standard (IFRS) 1 is amended as set out in the Annex to this Regulation.
mednarodni standard računovodskega poročanja (MSRP) 1 se spremeni, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply IFRIC 18 and the amendments to IFRS 1, 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 18 in spremembe MSRP 1, kakor je navedeno v Prilogi k tej uredbi, najpozneje z začetkom svojega prvega finančnega leta po 31. oktobru 2009.
IFRIC Interpretation 18 Transfers of Assets from Customers
Pojasnilo 18 OPMSRP Prenosi sredstev od odjemalcev
IFRIC INTERPRETATION 18
POJASNILO OPMSRP 18
Transfers of Assets from Customers
Prenosi sredstev od odjemalcev
IFRS 1 First-time Adoption of International Financial Reporting Standards (as revised in 2008)
MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja (kakor je bil popravljen leta 2008)
1 In the utilities industry, an entity may receive from its customers items of property, plant and equipment that must be used to connect those customers to a network and provide them with ongoing access to a supply of commodities such as electricity, gas or water.
1 V dejavnostih, ki razpolagajo z infrastrukturo za zagotvaljanje javnih služb, lahko podjetje od svojih odjemalcev pridobi opredmetena osnovna sredstva, ki se morajo uporabiti za povezavo teh naročnikov na omrežje in jim zagotoviti nepretrgan dostop do dobave proizvodov, kot so elektrika, plin ali voda.
Alternatively, an entity may receive cash from customers for the acquisition or construction of such items of property, plant and equipment.
Podjetje pa lahko od odjemalcev prejme tudi denarna sredstva za nabavo ali gradnjo takih opredmetenih osnovnih sredstev.
Typically, customers are required to pay additional amounts for the purchase of goods or services based on usage.
Ponavadi morajo odjemalci plačati dodatne zneske za nabavo proizvodov ali storitev, ki temeljijo na uporabi.
2 Transfers of assets from customers may also occur in industries other than utilities.
2 Prenosi sredstev od naročnikov se lahko pojavijo tudi pri dejavnostih, ki niso v domeni javnih služb.
For example, an entity outsourcing its information technology functions may transfer its existing items of property, plant and equipment to the outsourcing provider.
Na primer podjetje, ki zunanje izvaja naloge informacijske tehnologije, lahko prenese svoja osnovna opredmetena sredstva na ponudnika zunanjega izvajanja.
3 In some cases, the transferor of the asset may not be the entity that will eventually have ongoing access to the supply of goods or services and will be the recipient of those goods or services.
3 V nekaterih primerih prenosnik sredstva ni nujno podjetje, ki bo sčasoma imelo nepretrgan dostop do dobave proizvodov ali storitev in bo prejemnik teh proizvodov ali storitev.
However, for convenience this Interpretation refers to the entity transferring the asset as the customer.
Vendar pa se zaradi prikladnosti to pojasnilo nanaša na podjetje, ki sredstva prenese kot odjemalec.
4 This Interpretation applies to the accounting for transfers of items of property, plant and equipment by entities that receive such transfers from their customers.
4 To pojasnilo velja za obračunavanje prenosov opredmetenih osnovnih sredstev s strani podjetij, ki take prenose prejmejo od odjemalcev.
5 Agreements within the scope of this Interpretation are agreements in which an entity receives from a customer an item of property, plant and equipment that the entity must then use either to connect the customer to a network or to provide the customer with ongoing access to a supply of goods or services, or to do both.
5 Dogovori na področju uporabe tega pojasnila so dogovori, v katerih podjetje od odjemalca pridobi opredmeteno osnovno sredstvo, ki ga mora podjetje nato uporabiti bodisi za povezavo odjemalca na omrežje bodisi zato, da odjemalcu zagotovi nepretrgan dostop do dobave proizvodov ali storitev ali za oboje.
6 This Interpretation also applies to agreements in which an entity receives cash from a customer when that amount of cash must be used only to construct or acquire an item of property, plant and equipment and the entity must then use the item of property, plant and equipment either to connect the customer to a network or to provide the customer with ongoing access to a supply of goods or services, or to do both.
6 To pojasnilo velja tudi za dogovore, v katerih podjetje od odjemalca prejme denarna sredstva in se morajo denarna sredstva uporabiti le za gradnjo ali nabavo opredmetenega osnovnega sredstva, podjetje pa mora to opredmeteno osnovno sredstvo uporabiti zato, da poveže naročnika v omrežje ali da naročniku zagotovi nepretrgan dostop do dobave proizvodov ali storitev ali za oboje.
7 This Interpretation does not apply to agreements in which the transfer is either a government grant as defined in IAS 20 or infrastructure used in a service concession arrangement that is within the scope of IFRIC 12.
7 To pojasnilo ne velja za dogovore, pri katerih je prenos državna podpora, kot je opredeljena v MRS 20, ali infrastruktura, ki se uporablja pri koncesijskih storitvah, ki spadajo v področje uporabe OPMSRP 12.
8 The Interpretation addresses the following issues:
8 Pojasnilo obravnava naslednja vprašanja:
Is the definition of an asset met?
Ali je opredelitev sredstva ustrezna?
If the definition of an asset is met, how should the transferred item of property, plant and equipment be measured on initial recognition?
Če je opredelitev sredstva ustrezna, kako se lahko opredmeteno osnovno sredstvo izmeri pri začetnem pripoznanju?
If the item of property, plant and equipment is measured at fair value on initial recognition, how should the resulting credit be accounted for?
Če se opredmeteno osnovno sredstvo izmeri po pošteni vrednosti pri začetnem pripoznanju, kako se knjiži odobritev?