natgillin/translations-raw huggingface dataset:
Each company shall apply the amendment to IAS 32, 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 January 2010.
Posamezna družba začne uporabljati spremembo MRS 32, kakor je navedena v Prilogi k tej uredbi, najpozneje na datum začetka svojega prvega poslovnega leta, ki se začne po 31. januarju 2010.
Amendment to IAS 32 Financial Instruments: Presentation
Sprememba MRS 32 Finančni instrumenti: Predstavitev
‘Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org’
„Razmnoževanje je dovoljeno znotraj Evropskega gospodarskega prostora. Vse obstoječe pravice so pridržane zunaj EGP, z izjemo pravice do razmnoževanja za osebno ali drugo pošteno uporabo. Dodatne informacije so na voljo na spletni strani IASB www.iasb.org“.
CLASSIFICATION OF RIGHTS ISSUES
KLASIFIKACIJA IZDAJ PRAVIC
Amendment to IAS 32
Sprememba MRS 32
Financial Instruments: Presentation
Finančni inštrumenti: Predstavitev
Paragraphs 11 and 16 are amended.
Odstavka 11 in 16 se spremenita.
Paragraph 97E is added.
Doda se odstavek 97E.
DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)
OPREDELITVE POJMOV (GLEJTE TUDI ODSTAVKE AG3–AG23)
For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments.
Za ta namen so pravice, opcije ali nakupni boni za pridobitev določenega števila lastnih kapitalskih instrumentov podjetja v zameno za določen znesek v kateri koli valuti kapitalski instrumenti, če podjetje vsem svojim obstoječim lastnikom istega razreda ponudi sorazmerno pravice, opcije ali nakupne bone lastnih neizpeljanih kapitalskih instrumentov.
Also for these purposes the entity’s own equity instruments …
Poleg tega so za ta namen lastni kapitalski instrumenti podjetja …
PRESENTATION
PREDSTAVITEV
Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A)
Obveznosti in lastniški kapital (glejte tudi odstavke AG13–AG14J in AG25–AG29A)
16 When an issuer applies the definitions in paragraph 11 to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met.
16 Ko izdajatelj uporabi opredelitve pojmov iz odstavka 11 za določitev, ali se finančni instrument šteje kot kapitalski instrument in ne kot finančna obveznost, je ta instrument kapitalski instrument samo, če sta izpolnjena oba pogoja (a) in (b) spodaj.
a non-derivative that includes no contractual obligation for the issuer to deliver a variable number of its own equity instruments; or
neizpeljan instrument, ki za izdajatelja ne pomeni nobene pogodbene obveznosti izročiti spremenljivo število njegovih lastnih kapitalskih instrumentov, ali
Also, for these purposes the issuer’s own equity instruments do not include instruments that have all the features and meet the conditions described in paragraphs 16A and 16B or paragraphs 16C and 16D, or instruments that are contracts for the future receipt or delivery of the issuer’s own equity instruments.
Poleg tega za ta namen lastni kapitalski instrumenti izdajatelja ne zajemajo instrumentov, ki imajo vse značilnosti in izpolnjujejo pogoje, opisane v 16.A in 16.B členu ali 16.C in 16.D členu, ali instrumentov, ki so pogodbe za prihodnji prejem ali izročitev izdajateljevih lastnih kapitalskih instrumentov.
A contractual obligation …
Pogodbena obveza …
Paragraphs 11 and 16 were amended by Classification of Rights Issues issued in October 2009.
Odstavka 11 in 16 sta bila spremenjena s Klasifikacijo izdaj pravic, ki je bila izdana oktobra 2009.
An entity shall apply that amendment for annual periods beginning on or after 1 February 2010.
Podjetje mora uporabljati navedeno spremembo za letna obdobja, ki se začnejo 1. februarja 2010 ali pozneje.
Earlier application is permitted.
Uporaba je dovoljena pred tem datumom.
If an entity applies the amendment for an earlier period, it shall disclose that fact.
Če podjetje uporabi spremembo v zgodnejšem obdobju, ta podatek razkrije.
Council Implementing Regulation (EU) No 1294/2009
Izvedbena Uredba Sveta (EU) št. 1294/2009
imposing a definitive anti-dumping duty on imports of certain footwear with uppers of leather originating in Vietnam and originating in the People's Republic of China, as extended to imports of certain footwear with uppers of leather consigned from the Macao SAR, whether declared as originating in the Macao SAR or not, following an expiry review pursuant to Article 11(2) of Council Regulation (EC) No 384/96
o uvedbi dokončne protidampinške dajatve na uvoz določene obutve z zgornjim delom iz usnja s poreklom iz Vietnama in s poreklom iz Ljudske Republike Kitajske, kakor je bila razširjena na uvoz določene obutve z zgornjim delom iz usnja, poslane iz Posebne upravne regije Macao, ne glede na to, ali je deklarirana kot izdelek s poreklom iz Posebne upravne regije Macao ali ne, na osnovi pregleda zaradi izteka ukrepov na podlagi člena 11(2) Uredbe Sveta (ES) št. 384/96
Having regard to the Treaty on the Functioning the European Union,
ob upoštevanju Pogodbe o delovanju Evropske unije,
Having regard to Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community [1] (the ‘basic Regulation’) and in particular Articles 9(4) and 11(2) thereof,
ob upoštevanju Uredbe Sveta (ES) št. 384/96 z dne 22. decembra 1995 o zaščiti proti dampinškemu uvozu iz držav, ki niso članice Evropske skupnosti [1] („osnovna uredba“) in zlasti člena 9(4) in 11(2) Uredbe,
On 5 October 2006, the Council, by Regulation (EC) No 1472/2006 [2] (the ‘original Regulation’), imposed a definitive anti-dumping duty on imports of certain footwear with uppers of leather originating in the People's Republic of China (‘PRC’ or ‘China’) and Vietnam (the ‘countries concerned’).
Komisija je 5. oktobra 2006 z Uredbo (ES) št. 1472/2006 [2] („prvotna uredba“) uvedla dokončno protidampinško dajatev na uvoz določene obutve z zgornjim delom iz usnja s poreklom iz Ljudske republike Kitajske („LRK“ ali „Kitajska“) in Vietnama („zadevni državi“).
The established duty levels were ranging from 9,7 % to 16,5 % in case of the PRC and 10 % in case of Vietnam.
Določene stopnje dajatve so bile od 9,7 % do 16,5 % za LRK in 10 % za Vietnam.
Measures were imposed for a period of two years.
Ukrepi so bili uvedeni za obdobje dveh let.
The investigation that led to these measures will be referred to as the ‘original investigation’.
Preiskava, ki je privedla do teh ukrepov, se bo navajala kot „prvotna preiskava“.
By Regulation (EC) No 388/2008 [3] (the ‘extending Regulation’), the Council extended the anti definitive anti-dumping duty on imports of certain footwear with uppers of leather originating in the PRC to imports consigned from the Macao Special Administrative Region (‘SAR’), whether declared as originating in the Macao SAR or not.
Z Uredbo ES št. 388/2008 [3] („uredba o razširitvi“) je Svet razširil dokončno protidampinško dajatev na uvoz določene obutve z zgornjim delom iz usnja s poreklom iz LRK na uvoz, poslan iz Posebne upravne regije Macao („PUR“), ne glede na to, ali je deklariran kot s poreklom iz Posebne upravne regije Macao ali ne.
The request was lodged by the European Confederation of the Footwear Industry (CEC, ‘the applicant’), on behalf of producers representing a major proportion, in this case more than 35 %, of the total Union production of certain footwear with uppers of leather.
Zahtevek je vložila Evropska konfederacija obutvene industrije („CEC“, „vložnik“) v imenu proizvajalcev, ki predstavljajo večji delež, v tem primeru več kot 35 % celotne proizvodnje nekatere obutve z zgornjim delom iz usnja v Uniji.
In the framework of the standing test several national associations of footwear producers in Member States expressed their views vis-à-vis the opening of the expiry review and requested that their names be kept confidential for fear that their member companies could face retaliation from some customers.
V okviru stalnega preskusa je več nacionalnih združenj proizvajalcev obutev v državah članicah Unije izrazilo svoje mnenje glede začetka pregleda zaradi izteka ukrepov in zahtevalo, da njihova imena ostanejo zaupna iz strahu, da bi bile njihove družbe članice deležne povračilnih ukrepov s strani nekaterih strank.
Some other parties questioned why the names and the positions of the opposing and supporting associations have been kept confidential.
Nekatere druge stranke so ugovarjale, ker so imena in položaji ugovarjajočih in podpornih združenj ostala zaupna.
The Commission asked the associations explicitly again whether they could agree to a disclosure of their name and position.
Komisija je združenja ponovno izrecno vprašala, ali bi se strinjala z razkritjem njihovega imena in položaja.
Four associations agreed to disclose their names and positions, whereas the others opposed, referring once more to their fear for retaliation against their member companies.
Štiri združenja so se strinjala z razkritjem svojega imena in položaja, medtem ko so druga ugovarjala in se ponovno sklicevala na svoj strah pred povračilnimi ukrepi proti njihovim družbam članicam.
The Commission took the view that there indeed was a significant possibility of retaliation in the form of lost sales for these producers and accepted that names should not be disclosed.
Komisija je menila, da je dejansko obstajala velika verjetnost povračilnih ukrepov v obliki izgube prodaje za te proizvajalce in se strinjala, da se imen ne razkrije.
Some parties argued that the Commission should not have initiated an expiry review investigation as Article 3 of the original Regulation states that it shall be in force for a period of 2 years as of its entry into force.
Nekatere stranke so trdile, da Komisija ne bi smela začeti preiskave zaradi izteka ukrepov, saj člen 3 prvotne uredbe navaja, da velja za obdobje dveh let od začetka njene veljavnosti.
Recital 326 of the original Regulation, however, explains that, notwithstanding the shorter duration of the measures, the rules of Article 11 of the basic Regulation will apply mutatis mutandis.
Vendar uvodna izjava (326) prvotne uredbe pojasnjuje, da se bodo pravila člena 11 osnovne uredbe, ne glede na krajše trajanje ukrepov, uporabljala smiselno.
In line with this recital, the text of the notice of impending expiry [4] stated that the measures would expire on 7 October 2008 unless a review was initiated in accordance with the rules of Article 11(2) of the basic Regulation.
V skladu s to uvodno izjavo je besedilo obvestila o bližnjem izteku [4] navajalo, da se ukrep izteče 7. oktobra 2008, razen, če je sprožen pregled v skladu s pravili iz člena 11(2) osnovne uredbe.
Since an expiry review of the anti-dumping measures has indeed been initiated, the anti-dumping measures remain in force pending this review.
Ker je bil pregled zaradi izteka protidampinških ukrepov dejansko sprožen, protidampinški ukrepi ostanejo v veljavi, dokler traja pregled.
The request for the expiry review was based on the grounds that the expiry of the measures would be likely to result in a continuation or recurrence of dumping and injury to the Union industry.
Zahtevek za pregled zaradi izteka ukrepov je bil utemeljen s tem, da bi se zaradi izteka veljavnosti teh ukrepov damping in škoda za industrijo Unije verjetno nadaljevala ali ponovila.
Having determined, after consulting the Advisory Committee, that sufficient evidence existed for the initiation of an expiry review, the Commission announced, by a Notice of initiation published in the Official Journal of the European Union [5] on 3 October 2008 (the ‘Notice of initiation’), the initiation of an expiry review pursuant to Article 11(2) of the basic Regulation.
Komisija je po posvetu s Svetovalnim odborom ugotovila, da obstajajo zadostni dokazi za začetek pregleda zaradi izteka ukrepov, in zato 3. oktobra 2008 z obvestilom o začetku („obvestilo o začetku“), objavljenim v Uradnem listu Evropske unije [5], napovedala pregled zaradi izteka ukrepa v skladu s členom 11(2) osnovne uredbe.
The investigation of likelihood of continuation or recurrence of dumping and injury covered the period from 1 July 2007 to 30 June 2008 (‘review investigation period’ or ‘RIP’).
Preiskava o verjetnosti nadaljevanja ali ponovitve dampinga in škode je zajemala obdobje od 1. julija 2007 do 30. junija 2008 („obdobje preiskave v zvezi s pregledom“ ali „OPP“).
The examination of the trends relevant for the assessment of a likelihood of a continuation or recurrence of injury covered the period from 1 January 2006 up to the end of the RIP (the ‘period considered’).
Proučevanje trendov, pomembnih za oceno verjetnosti nadaljevanja ali ponovnega pojava škode, je potekalo od 1. januarja 2006 do konca OPP („obravnavano obdobje“).
Reference was also made where appropriate to the year 2005 and to the investigation period used in the original investigation which covered the period from 01 April 2004 to 31 March 2005 (‘original investigation period’ or ‘OIP’).
Naveden je bil tudi sklic, kadar je bilo primerno, na leto 2005 in obdobje preiskave iz prvotne preiskave, ki je trajala od 1. aprila 2004 do 31. marca 2005 („prvotno obdobje preiskave“ ali „POP“).
PARTIES CONCERNED BY THIS INVESTIGATION
STRANKE, KI JIH TA PREISKAVA ZADEVA
The Commission officially advised the applicant, the Union producers mentioned in the request, any other known Union producers, known importers and their associations, known retailers/distributors and their associations, known consumer organisations, the known exporting producers in the countries concerned as well as their associations and the authorities of the countries concerned of the initiation of the expiry review.
Komisija je o začetku pregleda zaradi izteka ukrepov uradno obvestila vložnika, proizvajalce Unije, navedene v zahtevku, vse ostale znane proizvajalce Unije, znane uvoznike in njihova združenja, znane trgovce na drobno/distributerje in njihova združenja, znane potrošniške organizacije, znane proizvajalce izvoznike v zadevnih državah in organe zadevnih držav.
Interested parties were given an opportunity to make their views known in writing and to request a hearing within the time limits set in the Notice of initiation.
Zainteresiranim strankam je bila dana možnost, da pisno izrazijo svoja stališča in zahtevajo zaslišanje v rokih, določenih v obvestilu o začetku.
All interested parties who so requested and showed that there were particular reasons why they should be heard, were granted a hearing.
Vsem zainteresiranim strankam, ki so zahtevale zaslišanje in dokazale, da zanj obstajajo posebni razlogi, je bilo zaslišanje odobreno.
In view of the large number of exporting producers in the countries concerned, of Union producers and of importers involved in the investigation, the application of sampling was envisaged in the Notice of initiation in accordance with Article 17 of the basic Regulation.
Zaradi velikega števila proizvajalcev izvoznikov v zadevnih državah, proizvajalcev Unije in uvoznikov, vključenih v preiskavo, je bila v obvestilu o začetku v skladu s členom 17 osnovne uredbe predvidena uporaba vzorčenja.
In order to enable the Commission to decide whether sampling would be necessary and, if so, to select a sample, exporting producers and representatives acting on their behalf, Union producers and importers were requested to make themselves known and to provide information as specified in the Notice of initiation.
Da bi se Komisija lahko odločila, ali je vzorčenje potrebno, in če je, da bi izbrala vzorec, so bili proizvajalci izvozniki in zastopniki, ki delujejo v njihovem imenu, proizvajalci Unije in uvozniki pozvani, da se javijo in posredujejo podatke, kakor je določeno v obvestilu o začetku.
Sampling for exporting producers in the People's Republic of China and Vietnam
Vzorčenje za proizvajalce izvoznike iz Ljudske republike Kitajske in Vietnama
The People's Republic of China
Ljudska republika Kitajska
A total of 58 companies or groups of related companies (‘groups’) in the PRC came forward and provided the requested information within the given deadline.
Javilo se je skupaj 58 družb ali skupin povezanih družb („skupin“) v LRK in v določenem roku predložilo zahtevane informacije.
These 58 companies or groups produced and/or exported the product concerned to the Union market during the investigation period and expressed a wish to be included in the sample.
Teh 58 družb ali skupin je proizvajalo in/ali izvažalo zadevni izdelek na trg Unije med obdobjem preiskave in izrazilo željo, da bi bile vključene v vzorec.
They were regarded as cooperating companies and were considered for inclusion in the sample.
Obravnavane so bile kot sodelujoče družbe in vključene v vzorec.
The level of cooperation from the PRC, i.e. the percentage of exports to the Union by the Chinese cooperating companies as compared to all Chinese exports to the Union, was around 22 %.
Raven sodelovanja LRK, tj. odstotek izvoza kitajskih sodelujočih družb v Uniji primerjavi s celotnim kitajskim izvozom v Unijo, je bila okrog 22 %.
The sample was selected in agreement with the Chinese authorities, on the basis of export volumes and geographical spread of the cooperating companies.
Vzorec je bil izbran v soglasju s kitajskimi oblastmi na podlagi količine izvoza in geografske razširjenosti sodelujočih družb.
The seven sampled companies represented around 56 % of the exports to the Union of the 58 cooperating companies, and 13 % of the total exports to the Union from the PRC.
Sedem vzorčenih družb je predstavljalo okrog 56 % izvoza v Unijo od 58 sodelujočih družb in 13 % celotnega izvoza LRK v Unijo.
They all replied to the questionnaires within the given deadlines.
Vse so odgovorile na vprašalnik v roku.
Certain non-sampled Chinese exporters claimed that since they had not been selected to be in the sample, they were not in a position to defend their interests.
Nekateri nevzorčeni kitajski izvozniki so trdili, da niso imeli možnosti zagovarjati svojih interesov, ker niso bili izbrani v vzorec.
However, it is part of the principle of sampling that a representative number of exporting producers is selected and that the results of the assessment of this sample can be regarded as representative also for other cooperating exporters.
Vendar je del načela vzorčenja, da se izbere reprezentativno število proizvajalcev izvoznikov in da je rezultat ocene tega vzorca reprezentativen tudi za druge sodelujoče izvoznike.
It is further noted that all interested parties were able to participate in the investigation and to submit their views.
Nadalje se ugotavlja, da so v preiskavi lahko sodelovale vse zainteresirane stranke in predložile svoja stališča.
A total of 51 companies or groups in Vietnam came forward and provided the requested information within the given deadline.
Javilo se je skupaj 51 družb ali skupin v Vietnamu in v predpisanem roku predložilo zahtevane informacije.
These 51 companies or groups produced and/or exported the product concerned to the Union market during the investigation period and expressed a wish to be included in the sample.
Teh 51 družb ali skupin je proizvajalo in/ali izvažalo zadevni izdelek na trg Unije med obdobjem preiskave in izrazilo željo, da bi bile vključene v vzorec.
The level of cooperation from Vietnam, i.e. the percentage of exports to the Union by the Vietnamese cooperating companies as compared to all Vietnamese exports to the Union, was around 82 %.
Raven sodelovanja Vietnama, tj. odstotek izvoza v Unijo vietnamskih sodelujočih podjetij v primerjavi s celotnim vietnamskim izvozom v Unijo, je bila okrog 82 %.
The sample was selected in agreement with the Vietnamese authorities, on the basis of export volumes.
Vzorec je bil izbran v soglasju z vietnamskimi oblastmi na podlagi količine izvoza.
The three sampled companies represented around 27 % of the Union exports of the 51 cooperating companies, and 22 % of the total Union exports from Vietnam.
Tri vzorčene družbe so predstavljale okrog 27 % izvoza v Unijo od 51 sodelujočih družb in 22 % celotnega izvoza iz Vietnama v Unijo.
Sampling of Union producers
Vzorčenje proizvajalcev Unije
The procedure to obtain the information necessary for the selection of the sample of Union producers was as follows.
Postopek za pridobitev informacij, potrebnih za izbor vzorca proizvajalcev Unije, je opisan v nadaljevanju.
The CEC acting on behalf of all complainants confirmed that all complaining producers were ready to cooperate and participate in the sampling exercise.
CEC je v imenu vseh pritožnikov potrdil, da so vsi pritožniki proizvajalci pripravljeni na sodelovanje in udeležbo v vzorčenju.
Given the detailed and extensive information available on file (emanating i.a. from the complaint, standing exercise, and CEC submissions), it was not necessary to send a sampling form to individual complaining producers.
Zaradi podrobnih in obširnih informacij v dokumentaciji (ki izhajajo npr. iz pritožbe, stalnega izvajanja in prijav CEC), obrazca za vzorčenje ni bilo treba poslati posameznim pritožnikom proizvajalcem.
In addition, the Notice of initiation invited any producer to make itself known should it wish to cooperate in the proceeding.
Poleg tega so bili v obvestilu o začetku vsi proizvajalci pozvani, naj se javijo, če bi želeli sodelovati v postopku.
In addition to the complainants, a further five companies made themselves known after initiation and requested to be included in the sampling exercise.
Poleg pritožnikov se je po začetku javilo še pet družb in prosilo, da se jih vključi v vzorčenje.
All of these were sent sample forms requesting information already at hand for the complainants.
Vsem petim so bili poslani obrazci za vzorčenje, v katere je bilo treba navesti informacije, ki so bile pritožnikom že na voljo.
Only two of the five companies supplied sample returns.
Samo dve od petih družb sta vrnili obrazec.
These two companies were however not retained as they were excluded from the definition of the Union industry (see recital 198).
Ti dve družbi pa nista bili izbrani, saj sta bili izključeni iz opredelitve industrije Unije (glej uvodno izjavo (198)).
Union production of the product concerned is largely concentrated in three Member States holding around 2/3 of all production.
Večina proizvodnje zadevnega izdelka v Uniji poteka v treh državah članicah, ki skupaj predstavljajo približno 2/3 vse proizvodnje.
The rest is spread over the remaining Member States.
Ostala proizvodnja je razdeljena na druge države članice.
As seen in recitals 202 and onwards, the Union producers business models are characterised by differences mainly in product/quality range, distribution channels and whether clustering of activities and subcontracting parts of the manufacturing process within or outside the Union takes place.
Kot je razvidno iz uvodne izjave (202) in naslednjih, so za poslovne modele proizvajalcev Unije značilne razlike predvsem v obsegu izdelkov/kakovosti, distribucijskih kanalih in tem, ali poteka povezovanje dejavnosti in oddajanje dela proizvodnega postopka zunanjim izvajalcem v ali zunaj Unije.
On the basis of the information obtained, the Commission selected a sample based on the largest representative volumes of production and sales within the Union which could be investigated within the time available.
Na podlagi pridobljenih informacij je Komisija izbrala vzorec, ki temelji na največjih reprezentativnih obsegih proizvodnje in prodaje v Uniji in ga je mogoče preiskati v času, ki je na voljo.