natgillin/translations-raw huggingface dataset:
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards [2] requires companies governed by the law of a Member State, whose securities are admitted to trading on a regulated market in any Member State, to prepare their consolidated accounts in accordance with International Accounting Standards, now commonly referred to as International Financial Reporting Standards, adopted pursuant to Regulation (EC) No 1606/2002 (hereinafter referred to as adopted IFRS), for each financial year starting on or after 1 January 2005.
Uredba (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [2] zahteva, da družbe, ki jih ureja zakonodaja države članice in katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu katere koli države članice, za vsako poslovno leto, ki se začne 1. januarja 2005 ali po tem datumu, pripravijo svoje konsolidirane računovodske izkaze skladno z mednarodnimi računovodskimi standardi, ki se zdaj na splošno imenujejo mednarodni standardi računovodskega poročanja (v nadaljnjem besedilu „MSRP“), sprejetimi v skladu z Uredbo (ES) št. 1606/2002.
Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards information contained in prospectuses as well as the format, incorporation by reference and publication of such prospectuses and dissemination of advertisements [3] requires third country issuers to prepare the historical financial information in prospectuses for offer of securities to the public or the admission of securities to trading on a regulated market in accordance with adopted IFRS or with the national accounting standards of a third country equivalent to these standards.
Uredba Komisije (ES) št. 809/2004 z dne 29. aprila 2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta o informacijah, ki jih vsebujejo prospekti, in o obliki prospektov, vključitvi informacij s sklicevanjem in objavi teh prospektov in razširjanju oglaševanj [3] določa, da morajo izdajatelji iz tretjih držav pretekle finančne informacije v prospektih ob javni ponudbi vrednostnih papirjev ali sprejetju vrednostnih papirjev v trgovanje na reguliranem trgu pripraviti skladno s sprejetimi MSRP ali z nacionalnimi računovodskimi standardi tretje države, ki so enakovredni tem standardom.
Regulation (EC) No 1569/2007 also requires that the Commission decision permit Community issuers to use IFRS adopted pursuant to Regulation (EC) No 1606/2002 in the third country concerned.
Uredba (ES) št. 1569/2007 tudi zahteva, da odločitev Komisije izdajateljem Skupnosti omogoča uporabo MSRP, ki so bili sprejeti na podlagi Uredbe (ES) št. 1606/2002 v zadevni tretji državi.
Financial statements drawn up in accordance with IFRS as issued by the International Accounting Standards Board (IASB) provide users of these statements with a sufficient level of information to enable them to make an informed assessment of the assets and liabilities, financial position, profit and losses and prospects of an issuer.
Računovodski izkazi, ki so sestavljeni skladno z MSRP, kot jih je izdal Upravni odbor za mednarodne računovodske standarde (IASB), uporabnikom teh izkazov zagotavljajo zadostne informacije, da lahko na njihovi podlagi ocenijo sredstva in obveznosti, finančni položaj, dobičke in izgube ter perspektive izdajateljev.
In December 2007 the Commission consulted the Committee of European Securities Regulators (CESR) with regard to the technical assessment of the equivalence of the Generally Accepted Accounting Principles (GAAP) of the United States, China and Japan.
Komisija se je decembra 2007 posvetovala z Odborom evropskih zakonodajalcev za vrednostne papirje (CESR) glede tehnične ocene enakovrednosti splošno sprejetih računovodskih načel Združenih držav Amerike, Kitajske in Japonske.
In March 2008 the Commission extended the consultation with regard to the GAAPs of South Korea, Canada and India.
Marca 2008 je Komisija posvetovanja razširila še na splošno sprejeta računovodska načela Južne Koreje, Kanade in Indije.
In its advice delivered in March, May 2008 and in October 2008 respectively, CESR recommended finding US GAAP and Japanese GAAP equivalent to IFRS for use within the Community.
Odbor evropskih zakonodajalcev za vrednostne papirje je v svojem priporočilu iz marca, maja oziroma oktobra 2008 svetoval, naj se splošno sprejeta računovodska načela ZDA in Japonske štejejo za enakovredna MSRP za uporabo v Skupnosti.
In 2006 the United States' Financial Accounting Standards Board and the IASB concluded a Memorandum of Understanding which reaffirmed their objective of convergence between US GAAP and IFRS and outlined the work programme for this purpose.
Ameriški odbor za računovodske standarde in Upravni odbor za mednarodne računovodske standarde (IASB) sta leta 2006 sprejela memorandum o soglasju, v katerem sta ponovno potrdila svoj cilj konvergence med splošno sprejetimi računovodskimi načeli ZDA in MSRP ter izdelala delovni program za dosego tega cilja.
In addition, following the dialogue between the Commission and the US Securities and Exchange Commission, reconciliation for Community issuers which prepare their financial statements in accordance with IFRS as issued by the IASB is no longer required.
Poleg tega po pogovorih med Komisijo ter Ameriško komisijo za vrednostne papirje in borzo usklajevanje za izdajatelje Skupnosti, ki pripravljajo svoje računovodske izkaze v skladu z MSRP, kot jih je izdal IASB, ni več potrebno.
According to Article 4 of Regulation (EC) No 1569/2007 third country issuers may be permitted to use other third country GAAPs which are converging or committed to adopt IFRS or which have reached a mutual recognition agreement with the Community before 31 December 2008 for a transitional period ending no later than 31 December 2011.
V skladu s členom 4 Uredbe (ES) št. 1569/2007 lahko izdajatelji iz tretjih držav uporabljajo splošno sprejeta računovodska načela druge tretje države, ki jih je uskladila z MSRP ali se je zavezala k sprejetju MSRP oziroma ki je pred 31. decembrom 2008 s Skupnostjo sklenila sporazum o vzajemnem priznavanju za prehodno obdobje, ki se bo končalo najpozneje 31. decembra 2011.
The Indian Government and the Indian Institute of Chartered Accountants made a public commitment in July 2007 to adopt IFRS by 31 December 2011 and are taking effective measures to secure the timely and complete transition to IFRS by that date.
Indijska vlada in inštitut registriranih računovodij Indije sta se julija 2007 javno obvezala, da bosta sprejela MSRP do 31. decembra 2011, in sprejemata učinkovite ukrepe za zagotovitev pravočasnega in popolnega prehoda na MSRP do navedenega datuma.
Accordingly, it is appropriate to allow third country issuers to prepare their annual and half-yearly financial statements in accordance with the GAAPs of China, Canada, South Korea or India in the Community for the transitional period of no more than three years.
Zato je primerno, da se izdajateljem iz tretjih držav omogoči, da v prehodnem obdobju največ 3 let svoje letne in polletne računovodske izkaze v Skupnosti pripravijo v skladu s splošno sprejetimi računovodskimi načeli Kitajske, Kanade, Južne Koreje in Indije.
Consequently, Regulation (EC) No 809/2004 should be amended accordingly to reflect the changes concerning the use of GAAPs of the United States, Japan, China, Canada, South Korea and India to prepare the historical financial information by third country issuers and to delete some of its outdated provisions.
Zato je treba Uredbo (ES) št. 809/2004 ustrezno spremeniti, da bi se upoštevale spremembe v zvezi z uporabo splošno sprejetih računovodskih načel Združenih držav Amerike, Japonske, Kitajske, Kanade, Južne Koreje in Indije pri pripravi preteklih finančnih informacij s strani izdajateljev iz tretjih držav in črtale nekatere od zastarelih določb Uredbe.
The EU may determine that the national standards which have been determined to be equivalent may no longer be used in preparing information required under the Directive 2004/109/EC or Regulation (EC) No 809/2004 implementing Directive 2003/71/EC when those respective countries have adopted IFRS as their sole accounting standard.
EU lahko določi, da se nacionalni standardi, ki so se šteli za enakovredne, ne smejo več uporabljati za pripravo informacij, ki se zahtevajo v skladu z Direktivo 2004/109/ES ali Uredbo (ES) št. 809/2004 o izvajanju Direktive 2003/71/ES, potem ko so zadevne države sprejele MSRP kot svoj edini računovodski standard.
Paragraphs 5 and 5a are replaced by the following:
odstavka 5 in 5a se nadomestita z naslednjim:
From 1 January 2009, third country issuers shall present their historical financial information in accordance either with one of the following accounting standards:
Od 1. januarja 2009 izdajatelji iz tretjih držav predstavljajo svoje pretekle finančne informacije v skladu z enim od naslednjih računovodskih standardov:
International Financial Reporting Standards adopted pursuant to Regulation (EC) No 1606/2002;
mednarodni standardi računovodskega poročanja, sprejeti v skladu z Uredbo (ES) št. 1606/2002;
International Financial Reporting Standards provided that the notes to the audited financial statements that form part of the historical financial information contain an explicit and unreserved statement that these financial statements comply with International Financial Reporting Standards in accordance with IAS 1 Presentation of Financial Statements;
mednarodni standardi računovodskega poročanja, če opombe k revidiranim računovodskim izkazom, ki so del preteklih finančnih informacij, vsebujejo izrecno in brezpogojno izjavo, da so ti računovodski izkazi skladni z mednarodnimi standardi računovodskega poročanja, kot jih določa MRS 1 (Predstavljanje računovodskih izkazov);
Third country issuers are not subject to a requirement, under Annex I, item 20.1; Annex IV, item 13.1; Annex VII, item 8.2; Annex X, item 20.1 or Annex XI, item 11.1, to restate historical financial information, included in a prospectus and relevant for the financial years prior to financial years starting on or after 1 January 2012, or to a requirement under Annex VII, item 8.2.bis; Annex IX, item 11.1; or Annex X, item 20.1.bis, to provide a narrative description of the differences between International Financial Reporting Standards adopted pursuant to Regulation (EC) No 1606/2002 and the accounting principles in accordance with which such information is drawn up relating to the financial years prior to financial years starting on or after 1 January 2012, provided that the historical financial information is prepared in accordance with the Generally Accepted Accounting Principles of the People's Republic of China, Canada, the Republic of Korea or the Republic of India.’;
Za izdajatelje iz tretjih držav ne velja zahteva iz točke 20.1 Priloge I, točke 13.1 Priloge IV, točke 8.2 Priloge VII, točke 20.1 Priloge X ali točke 11.1 Priloge XI po ponovnem oblikovanju preteklih finančnih informacij, ki so navedene v prospektu in se nanašajo na poslovna leta pred poslovnimi leti, ki se pričnejo 1. januarja 2012 ali po tem datumu, ali zahteva iz točke 8.2bis Priloge VII, točke 11.1 Priloge IX ali točke 20.1bis Priloge X po predložitvi podrobnega opisa razlik med mednarodnimi standardi računovodskega poročanja, sprejetimi v skladu z Uredbo (ES) št. 1606/2002, in računovodskimi načeli, v skladu s katerimi so bile te informacije pripravljene ob upoštevanju poslovnih let pred poslovnimi leti, ki se pričnejo 1. januarja 2012 ali po tem datumu, če so pretekle finančne informacije pripravljene v skladu s splošno sprejetimi računovodskimi načeli Ljudske republike Kitajske, Kanade, Republike Koreje ali Republike Indije.“;
Paragraphs 5b to 5e are deleted.
odstavki 5b do 5e se črtajo.
The Commission shall submit a report on progress made in this regard to the European Parliament and the European Securities Committee (ESC) during 2009.
Komisija v letu 2009 Evropskemu parlamentu in Evropskemu odboru za vrednostne papirje predloži poročilo o napredku na tem področju.
The dates announced publicly by third countries in relation to a changeover to IFRS shall serve as reference dates for the abolition of equivalence recognition for those third countries
Datumi, ki jih tretje države javno objavijo kot datume prehoda na MSRP, so referenčni datumi za ukinitev priznavanja enakovrednosti za zadevne tretje države.
Commission Regulation (EC) No 1290/2008
Uredba Komisije (ES) št. 1290/2008
concerning the authorisation of a preparation of Lactobacillus rhamnosus (CNCM-I-3698) and Lactobacillus farciminis (CNCM-I-3699) (Sorbiflore) as a feed additive
o izdaji dovoljenja za pripravek Lactobacillus rhamnosus (CNCM-I-3698) in Lactobacillus farciminis (CNCM-I-3699) (Sorbiflore) kot krmni dodatek
The application concerns a new authorisation of a preparation of Lactobacillus rhamnosus (CNCM-I-3698) and Lactobacillus farciminis (CNCM-I-3699) (Sorbiflore), as a feed additive for piglets, to be classified in the additive category ‘zootechnical additives’.
Zahtevek zadeva novo dovoljenje za pripravek Lactobacillus rhamnosus (CNCM-I-3698) in Lactobacillus farciminis (CNCM-I-3699) (Sorbiflore) kot krmni dodatek za pujske ter njegovo uvrstitev v kategorijo dodatkov „zootehnični dodatki“.
From the Opinion of the European Food Safety Authority (the Authority) of 15 July 2008 [2] it results that, based on the data provided by the manufacturer, a preparation of Lactobacillus rhamnosus (CNCM-I-3698) and Lactobacillus farciminis (CNCM-I-3699) (Sorbiflore) does not have an adverse effect on animal health, human health or the environment and it is efficacious in improving the weight gain.
Po mnenju Evropske agencije za varnost hrane (Agencija) z dne 15. julija 2008 [2] na podlagi podatkov, ki jih je predložil proizvajalec, pripravek Lactobacillus rhamnosus (CNCM-I-3698) in Lactobacillus farciminis (CNCM-I-3699) (Sorbiflore) nima škodljivega vpliva na zdravje živali in ljudi ali na okolje ter učinkovito izboljšuje pridobivanje teže.
The Authority further concluded that that preparation may be a potential respiratory sensitiser.
Agencija je poleg tega sklenila, da bi lahko pripravek povzročil preobčutljivost dihal.
Scientific Opinion of the Panel on Additives and Products or Substances used in Animal Feed (Feedap) on a request from the European Commission on the safety and efficacy of the product Sorbiflore, a preparation of Lactobacillus rhamnosus and Lactobacillus farciminis, as feed additive for piglets.
Mnenje Znanstvenega sveta za dodatke in izdelke ali snovi, ki se uporabljajo v živalski krmi (FEEDAP), na zahtevo Evropske komisije glede varnosti in učinkovitosti izdelka Sorbiflore, pripravka Lactobacillus rhamnosus in Lactobacillus farciminis kot krmnega dodatka za pujske.
The EFSA Journal (2008) 771, pp. 1-13.
The EFSA Journal (2008) 771, str. 1–13.
FU/kg of complete feedingstuff with a moisture content of 12 %
FU/kg popolne krmne mešanice z vsebnostjo vlage 12 %
Functional group: other zootechnical additives (improving weight gain)
Funkcionalna skupina: drugi zootehnični dodatki (pridobivanje teže)
Lactobacillus rhamnosus CNCM-I-3698 and Lactobacillus farciminis CNCM-I-3699 (Sorbiflore)
Lactobacillus rhamnosus CNCM-I-3698 in Lactobacillus farciminis CNCM-I-3699 (Sorbiflore)
Preparation of Lactobacillus rhamnosus CNCM-I-3698 and Lactobacillus farciminis CNCM-I-3699 with a minimum concentration of 1 × 108 FU [1]/g
Pripravek Lactobacillus rhamnosus CNCM-I-3698 in Lactobacillus farciminis CNCM-I-3699 z najmanjšo koncentracijo 1 × 108 FU [1]/g.
(ratio 1:1)
(razmerje 1:1)
Microbial biomass and milk fermentation medium of Lactobacillus rhamnosus CNCM-I-3698 and Lactobacillus farciminis CNCM-I-3699
Mikrobna biomasa in fermentacijski medij Lactobacillus rhamnosus CNCM-I-3698 in Lactobacillus farciminis CNCM-I-3699
Analytical method [2]:
Analitska metoda [2]:
Direct epifluorescent filtration technique (DEFT) using an appropriate dye to stain metabolically active cells as fluorescent units (FU)
Tehnika neposrednega epi-fluorescenčnega filtriranja (DEFT) z uporabo ustreznega (fluorescenčnega) barvila za obarvanje metabolično aktivnih celic kot fluorescenčnih enot (FU).
Recommended dose per kilogram of complete feedingstuff: 5 g.
Priporočeni odmerek na kilogram popolne krmne mešanice: 5 g.
For safety: breathing protection, glasses and gloves shall be used during handling.
Za varnost: pri ravnanju se nosijo zaščita za dihala, zaščitna očala in rokavice.
fluorescent units.
FU: fluorescenčne enote.
Commission Regulation (EC) No 1291/2008
Uredba Komisije (ES) št. 1291/2008
concerning the approval of control programmes for salmonella in certain third countries in accordance with Regulation (EC) No 2160/2003 of the European Parliament and of the Council and listing of avian influenza surveillance programmes in certain third countries and amending Annex I to Regulation (EC) No 798/2008
o odobritvi programov nadzora za salmonelo v nekaterih tretjih državah v skladu z Uredbo (ES) št. 2160/2003 Evropskega parlamenta in Sveta ter o pripravi seznamov programov nadzora aviarne influence v nekaterih tretjih državah in o spremembi Priloge I k Uredbi (ES) št. 798/2008
Having regard to Council Directive 90/539/EEC of 15 October 1990 on animal health conditions governing intra-Community trade in, and imports from third countries of, poultry and hatching eggs [1], and in particular Article 21(1), Article 22(3), Article 23, Article 24(2) and Articles 26 and 27a thereof,
ob upoštevanju Direktive Sveta 90/539/EGS z dne 15. oktobra 1990 o pogojih zdravstvenega stanja živali, ki veljajo znotraj Skupnosti za trgovanje s perutnino in valilnimi jajci ter za njihov uvoz iz tretjih držav [1], in zlasti člena 21(1), člena 22(3), člena 23, člena 24(2) ter členov 26 in 27a Direktive,
Having regard to Council Directive 2002/99/EC of 16 December 2002 laying down the animal health rules governing the production, processing, distribution and introduction of products of animal origin for human consumption [2], and in particular Article 8(4) and Article 9(2)(b) thereof,
ob upoštevanju Direktive Sveta 2002/99/ES z dne 16. decembra 2002 o predpisih v zvezi z zdravstvenim varstvom živali, ki urejajo proizvodnjo, predelavo, distribucijo in uvoz proizvodov živalskega izvora, namenjenih prehrani ljudi [2], ter zlasti člena 8(4) in člena 9(2)(b) Direktive,
Having regard to Regulation (EC) No 2160/2003 of the European Parliament and of the Council of 17 November 2003 on the control of Salmonella and other specified food-borne zoonotic agents [3], and in particular Article 10(2) thereof,
ob upoštevanju Uredbe (ES) št. 2160/2003 Evropskega parlamenta in Sveta z dne 17. novembra 2003 o nadzoru salmonele in drugih opredeljenih povzročiteljih zoonoz, ki se prenašajo z živili [3], ter zlasti člena 10(2) Uredbe,
Commission Regulation (EC) No 798/2008 of 8 August 2008 laying down a list of third countries, territories, zones or compartments from which poultry and poultry products may be imported into and transit through the Community and the veterinary certification requirements [4] provides that the commodities covered by that Regulation are only to be imported into and transit through the Community from the third countries, territories, zones or compartments listed in the table in Part 1 of Annex I thereto.
Uredba Komisije (ES) št. 798/2008 z dne 8. avgusta 2008 o določitvi seznama tretjih držav, ozemelj, območij ali kompartmentov, iz katerih se dovolita uvoz perutnine in perutninskih proizvodov v Skupnost in njihov tranzit skozi Skupnost, ter zahtevah za izdajanje veterinarskih spričeval [4], določa, da sta uvoz blaga iz navedene uredbe v Skupnost in njegov tranzit skozi Skupnost dovoljena samo iz tretjih držav, ozemelj, območij ali kompartmentov s seznama v delu 1 Priloge I k Uredbi.
It also lays down the veterinary certification requirements for such commodities and models of the veterinary certificates to accompany them are set out in Part 2 of that Annex.
Prav tako določa zahteve za izdajanje veterinarskih spričeval za takšno blago, vzorci veterinarskih spričeval, ki jih je treba priložiti, pa so določeni v delu 2 navedene priloge.
Regulation (EC) No 798/2008 applies from 1 January 2009.
Uredba (ES) št. 798/2008 se uporablja od 1. januarja 2009.
Article 10 of Regulation (EC) No 798/2008 provides that where an avian influenza surveillance programme is required in the certificate, commodities are only to be imported into the Community from those third countries, territories, zones or compartments which have had such a programme in place for a period for at least six months and the programme meets that requirement referred to in that Article and is indicated in column 7 of the table in Part 1 of Annex I to that Regulation.
Člen 10 Uredbe (ES) št. 798/2008 določa, da kadar spričevalo zahteva program nadzora aviarne influence, se uvoz blaga v Skupnost dovoli le iz tistih tretjih držav, z ozemelj, območij ali iz kompartmentov, ki so vsaj šest mesecev izvajali takšen program, ter če program izpolnjuje zahteve iz navedenega člena in je naveden v stolpcu 7 preglednice v delu 1 Priloge I k navedeni uredbi.
Brazil, Canada, Chile, Croatia, South Africa, Switzerland and the United States of America have submitted their avian influenza surveillance programmes to the Commission for evaluation.
Brazilija, Kanada, Čile, Hrvaška, Južna Afrika, Švica in Združene države Amerike so svoje programe nadzora aviarne influence predložili Komisiji v presojo.
The Commission has examined those programmes and they meet the requirements referred to in Article 10 of Regulation (EC) No 798/2008.
Komisija je navedene programe pregledala in ugotovila, da izpolnjujejo zahteve iz člena 10 Uredbe (ES) št. 798/2008.
Accordingly, those programmes should be indicated in column 7 of the table in Part 1 of Annex I to that Regulation.
V skladu s tem je treba navedene programe vključiti v stolpec 7 preglednice iz dela 1 Priloge I k navedeni uredbi.
Regulation (EC) No 2160/2003 lays down rules for the control of Salmonella and other zoonotic agents in different poultry populations in the Community.
Uredba (ES) št. 2160/2003 določa pravila za nadzor salmonele in drugih povzročiteljev zoonoz pri različnih populacijah perutnine v Skupnosti.
It provides for Community targets for the reduction of the prevalence of all Salmonella serotypes with public health significance in different poultry populations.
Določa cilje Skupnosti za zmanjšanje prevalence serotipov salmonele javnozdravstvenega pomena pri različnih populacijah perutnine.
As from the dates mentioned in Annex I, column 5 of that Regulation, admission to or retention on the list of third countries provided for in Community legislation, for the relevant species or category, from which Member States are authorised to import those animals or hatching eggs covered by this Regulation shall be subject to submission to the Commission by the third country concerned of a control programme.
Za uvrstitev ali ohranitev na seznamu tretjih držav, določenem v zakonodaji Skupnosti za zadevne vrste ali kategorije, iz katerih je državam članicam dovoljeno uvažati navedene živali ali valilna jajca iz te uredbe, bo zadevna tretja država Komisiji po datumih iz stolpca 5 Priloge I k navedeni uredbi morala predložiti program nadzora.
Such programme should be equivalent to those submitted by the Member States and subject to approval by the Commission.
Takšen program mora biti enakovreden tistim, ki so jih predložile države članice, Komisija pa jih mora odobriti.
Croatia has submitted to the Commission its control programmes for Salmonella in breeding poultry of Gallus gallus, hatching eggs thereof, laying hens of Gallus gallus, table eggs thereof and day-old chicks of Gallus gallus intended for breeding or laying.
Hrvaška je Komisiji predložila program nadzora za salmonelo pri matični perutnini vrste Gallus gallus, njenih valilnih jajcih, kokoših nesnicah vrste Gallus gallus, njihovih konzumnih jajcih in enodnevnih piščancih vrste Gallus gallus, namenjenih za razplod ali nesenje.