natgillin/translations-raw huggingface dataset:
the ‘recording equipment’ fault shall be triggered by the VU, while not in calibration mode, for any fault of the embedded motion sensor (070).
Napako „tahografa“ sproži enota v vozilu za vsako napako vgrajenega zaznavala gibanja (070), kadar naprava ni v režimu kalibriranja.
ADA_008 The adaptor faults detectable by the recording equipment shall be those related with the embedded motion sensor (071).
ADA_008 Napake pretvornika, povezane z vgrajenim zaznavalom gibanja (071), zazna tahograf.
ADA_009 The VU calibration function shall allow to automatically pair the embedded motion sensor with the VU (154, 155).
ADA_009 Funkcija kalibriranja enote v vozilu omogoča samodejno povezovanje vgrajenega zaznavala gibanja z enoto v vozilu (154, 155).
ADA_010 The terms ‘motion sensor’ or ‘sensor’ in the VU Security Target in Appendix 10 of this Annex refer to the embedded motion sensor.
ADA_010 Izraz „zaznavalo gibanja“ ali „zaznavalo“ v varnostnem cilju za enoto v vozilu iz Dodatka 10 te priloge se nanaša na vgrajeno zaznavalo gibanja.
CONSTRUCTION AND FUNCTIONAL REQUIREMENTS FOR THE ADAPTOR
ZAHTEVE ZA IZDELAVO IN FUNKCIONALNOST PRETVORNIKA
ADA_011 The adaptor input interface shall accept frequency pulses representative of the vehicle speed and distance travelled.
ADA_011 Vhodni vmesnik pretvornika sprejema frekvenčne impulze, ki kažejo hitrost in prevoženo pot vozila.
Electrical characteristics of the incoming pulses are: TBD by the manufacturer.
Električne lastnosti vhodnih impulzov so: opredeli proizvajalec.
Adjustments accessible to only the adaptor manufacturer and to the approved workshop performing the adaptor installation shall allow the correct interfacing of the adaptor input to the vehicle, if applicable.
Po potrebi se s prilagoditvami, ki so dostopne le proizvajalcu pretvornika in pooblaščeni delavnici, ki pretvornike vgrajuje, omogoči pravilno povezovanje vhoda pretvornika z vozilom, če se uporablja.
ADA_012 The adaptor input interface shall be able, if applicable, to multiply or divide the frequency pulses of the incoming speed pulses by a fixed factor, to adapt the signal to a value in the k factor range defined by this Annex (4000 to 25000 pulses/km).
ADA_012 Vhodni vmesnik pretvornika, če se uporablja, lahko s fiksnim faktorjem množi ali deli frekvenčne impulze vhodnih impulzov hitrosti, zato da se signal prilagodi vrednosti v območju faktorja k, ki je določeno v tej prilogi (4000 do 25000 impulzov/km).
This fixed factor may only be programmed by the adaptor manufacturer, and the approved workshop performing the adaptor installation.
Fiksni faktor lahko določita le proizvajalec pretvornika in pooblaščena delavnica, ki opravlja vgradnjo pretvornika.
ADA_013 The incoming pulses, possibly adapted as specified above, shall be induced to the embedded motion sensor, so that each incoming pulse shall be detected by the motion sensor.
ADA_013 Vhodni impulzi, ki se po potrebi prilagodijo, kot je predpisano zgoraj, se inducirajo v vgrajeno zaznavalo gibanja, tako da to zazna vsak vhodni impulz.
ADA_014 The embedded motion sensor shall be stimulated by the induced pulses, thus allowing it to generate motion data accurately representing the vehicle movement, as if it was mechanically interfaced to a moving part of the vehicle.
ADA_014 Vgrajeno zaznavalo gibanja spodbujajo inducirani impulzi, s čimer se omogoča pridobivanje podatkov o gibanju, ki točno prikazujejo gibanje vozila, kot če bi bilo zaznavalo mehansko povezano s premikajočim se delom vozila.
ADA_015 The identification data of the embedded motion sensor shall be used by the VU to identify the adaptor (077).
ADA_015 Enota v vozilu uporablja identifikacijske podatke vgrajenega zaznavala gibanja za identifikacijo pretvornika (077).
ADA_016 The installation data stored in the embedded motion sensor shall be considered to represent the adaptor installation data (099).
ADA_016 Podatki o vgradnji, ki jih hrani vgrajeno zaznavalo gibanja, se štejejo kot podatki o vgradnji pretvornika (099).
ADA_017 The adaptor housing shall be designed so that it cannot be opened.
ADA_017 Ohišje pretvornika je oblikovano tako, da ga ni mogoče odpreti.
It shall be sealed, so that physical tampering attempts can be easily detected (e.g. through visual inspection, see ADA_035).
Ohišje je zapečateno, tako da je poskuse fizičnih posegov mogoče enostavno odkriti (na podlagi vizualnega pregleda, glej ADA_035).
ADA_018 It shall not be possible to remove the embedded motion sensor from the adaptor without breaking the seal(s) of the adaptor housing, or breaking the seal between the sensor and the adaptor housing (see ADA_035).
ADA_018 Vgrajenega zaznavala gibanja ni mogoče odstraniti iz pretvornika brez poškodbe pečata na ohišju pretvornika ali brez poškodbe pečata med zaznavalom in ohišjem pretvornika (glej ADA_035).
ADA_019 The adaptor shall ensure that motion data may only been processed and derived from the adaptor input.
ADA_019 Pretvornik zagotavlja, da je podatke o gibanju mogoče sprejemati in obdelovati le prek vhoda pretvornika.
ADA_020 The adaptor shall be fully operational in the temperature range (TBD by the manufacturer, depending on the installation position) (159).
ADA_020 Pretvornik popolnoma deluje v temperaturnem območju (določi proizvajalec, odvisno od položaja vgradnje) (159).
ADA_021 The adaptor shall be fully operational in the humidity range 10 % to 90 % (160).
ADA_021 Pretvornik popolnoma deluje v območju vlažnosti 10 %–90 % (160).
ADA_022 The adaptor shall be protected against over-voltage, inversion of its power supply polarity, and short circuits (161).
ADA_022 Pretvornik mora biti zaščiten pred preveliko napetostjo, zamenjavo polaritete napajanja in kratkimi stiki (161).
ADA_023 The adaptor shall conform to Commission Directive 2006/28/EC [1] adapting to technical progress Council Directive 72/245/EEC, related to electromagnetic compatibility, and shall be protected against electrostatic discharges and transients (162).4.6.
ADA_023 Elektromagnetna združljivost pretvornika mora biti v skladu z Direktivo Komisije 2006/28/ES [1] o spremembi Direktive Sveta 72/245/EGS zaradi prilagoditve tehničnemu napredku ter mora biti zaščiten pred elektrostatičnimi razelektritvami in prehodnimi pojavi (162).4.6.
ADA_024 The adaptor shall meet the protection grade (TBD by the manufacturers, depending upon the installation position) (164, 165).
ADA_024 Pretvornik mora imeti stopnjo zaščite (določi proizvajalec, odvisno od položaja vgradnje) (164, 165).
ADA_025 The colour of the adaptor housing shall be yellow.
ADA_025 Ohišje pretvornika je rumene barve.
ADA_026 A descriptive plaque shall be affixed to the adaptor and shall show the following details (169):
ADA_026 Na pretvornik mora biti pritrjena označevalna ploščica, na kateri so navedeni naslednji podatki (169):
name and address of the manufacturer of the adaptor,
ime in naslov proizvajalca pretvornika,
manufacturer’s part number and year of manufacture of the adaptor,
kataloška številka proizvajalca in leto proizvodnje pretvornika,
approval mark of the adaptor type or of the recording equipment type including the adaptor,
oznaka odobritve tipa pretvornika ali tipa tahografa z vgrajenim pretvornikom,
the date on which the adaptor has been installed,
datum vgradnje pretvornika,
the vehicle identification number of the vehicle on which it has been installed.
identifikacijska številka vozila, v katerega je bil pretvornik vgrajen.
ADA_027 The descriptive plaque shall also show the following details (if not directly readable from the outside on the embedded motion sensor):
ADA_027 Označevalna ploščica vsebuje tudi naslednje podatke (če jih ni mogoče neposredno prebrati na zunanji strani vgrajenega zaznavala gibanja):
name of the manufacturer of the embedded motion sensor,
ime proizvajalca vgrajenega zaznavala gibanja,
manufacturer’s part number and year of manufacture of the embedded motion sensor,
kataloška številka proizvajalca in leto proizvodnje vgrajenega zaznavala gibanja,
approval mark for the embedded motion sensor.
oznaka odobritve tipa vgrajenega zaznavala gibanja.
INSTALLATION OF THE RECORDING EQUIPMENT WHEN AN ADAPTOR IS USED
VGRADNJA TAHOGRAFA V PRIMERU UPORABE PRETVORNIKA
ADA_028 Adaptors to be installed in vehicles shall be delivered only to vehicle manufacturers, or to workshops approved by the competent authorities of the Member States and authorised to install, activate and calibrate digital tachographs.
ADA_028 Pretvorniki za vgradnjo v vozila se dostavijo le proizvajalcem vozil ali delavnicam, ki jih odobrijo pristojni organi držav članic in so pooblaščeni za vgradnjo, aktiviranje in kalibriranje digitalnih tahografov.
ADA_029 Such approved workshop installing the adaptor shall adjust the input interface and select the division ratio of the input signal (if applicable).
ADA_029 Pooblaščena delavnica, ki vgradi pretvornik, prilagodi vhodni vmesnik in izbere razmerje za izračun vhodnega signala (če se uporablja).
ADA_030 Such approved workshop installing the adaptor shall seal the adaptor housing.
ADA_030 Pooblaščena delavnica, ki vgradi pretvornik, zapečati ohišje pretvornika.
ADA_031 The adaptor shall be fitted as close as possible to that part of the vehicle which provides its incoming pulses.
ADA_031 Pretvornik se pritrdi čim bližje delu vozila, ki zagotavlja vhodne impulze.
ADA_032 The cables for providing the adaptor power supply shall be red (positive supply) and black (ground).
ADA_032 Kabli, prek katerih se napaja pretvornik, so rdeče (pozitivno napajanje) in črne barve (ozemljitev).
ADA_033 The following sealing requirements shall apply:
ADA_033 Pri zapečatenju je treba upoštevati naslednje:
the adaptor housing shall be sealed (see ADA_017),
ohišje pretvornika se zapečati (glej ADA_017),
the housing of the embedded sensor shall be sealed to the adaptor housing, unless it is not possible to remove the embedded sensor without breaking the seal(s) of the adaptor housing (see ADA_018),
ohišje vgrajenega zaznavala se zapečati na ohišje pretvornika, razen če vgrajenega zaznavala ni mogoče odstraniti, ne da bi pri tem poškodovali pečat na ohišju pretvornika (glej ADA_018),
the adaptor housing shall be sealed to the vehicle,
ohišje pretvornika je zapečateno na vozilo,
the connection between the adaptor and the equipment which provides its incoming pulses shall be sealed on both ends (to the extent of what is reasonably possible).
povezava med pretvornikom in opremo, ki zagotavlja vhodne impulze, mora biti zapečatena na obeh straneh (kolikor je to mogoče).
CHECKS, INSPECTIONS AND REPAIRS
PREVERJANJA, INŠPEKCIJSKI PREGLEDI IN POPRAVILA
ADA_034 When an adaptor is used, each periodic inspection (periodic inspection means in compliance with Requirement 256 through to Requirement 258 of Chapter VI of Annex 1B) of the recording equipment shall include the following checks (257):
ADA_034 Pri uporabi pretvornika je treba pri vsakem rednem inšpekcijskem pregledu (redni inšpekcijski pregled v skladu z zahtevami 256 do 258 v poglavju V Priloge 1B) tahografa preveriti naslednje (257):
that the adaptor carries the appropriate type approval markings,
ali ima pretvornik ustrezne oznake o odobritvi tipa,
that the seals on the adaptor and its connections are intact,
ali so pečati na pretvorniku in njegovih priključkih nepoškodovani,
that the adaptor is installed as indicated on the installation plaque,
ali je pretvornik vgrajen, kot je navedeno na namestitveni ploščici,
that the adaptor is installed as specified by the adapter and/or vehicle manufacturer,
ali je pretvornik vgrajen, kot določa proizvajalec pretvornika in/ali vozila,
that mounting an adaptor is authorised for the inspected vehicle.
ali je vgradnja pretvornika dovoljena za vozilo, za katerega se opravlja inšpekcijski pregled.
TYPE APPROVAL OF RECORDING EQUIPMENT WHEN AN ADAPTOR IS USED
ODOBRITEV TIPA TAHOGRAFA V PRIMERU UPORABE PRETVORNIKA
ADA_035 Recording equipment shall be submitted for type approval complete, with the adaptor (269).
ADA_035 Za odobritev tipa je treba tahograf predložiti skupaj s pretvornikom (269).
ADA_036 Any adaptor may be submitted for its own type approval, or for type approval as a component of a recording equipment.
ADA_036 Vsak pretvornik se lahko predloži v odobritev tipa kot samostojna naprava ali kot del tahografa.
ADA_037 Such type approval shall include functional tests involving the adaptor.
ADA_037 Taka odobritev tipa vključuje preskuse funkcij pretvornika.
Positive results to each of these tests are stated by an appropriate certificate (270).
Pozitivni rezultati vsakega od teh preskusov se navedejo na ustreznem certifikatu (270).
ADA_038 A functional certificate of an adaptor or of recording equipment including an adaptor shall be delivered to the adaptor manufacturer only after all the following minimum functional tests have been successfully passed.
ADA_038 Certifikat o funkcionalnosti pretvornika ali tahografa s pretvornikom se predloži proizvajalcu pretvornika šele potem, ko so bili uspešno opravljeni vsi minimalni preskusi funkcij.
Related requirements
Povezane zahteve
Administrative examination
Upravni pregled
Correctness of documentation of the adaptor
Pravilnost dokumentacije o pretvorniku
Compliance of the adaptor with documentation
Skladnost pretvornika z dokumentacijo
Identification/markings of the adaptor
Identifikacija/oznake pretvornika
Materials of the adaptor
Material pretvornika
Functional tests
Preskusi funkcij
Inducing the speed pulses to the embedded motion sensor
Induciranje impulzov hitrosti v vgrajeno zaznavalo gibanja
Motion measurement accuracy
Točnost meritve gibanja
Environmental tests
Okoljski preskusi
Manufacturer test results
Rezultati preskusa proizvajalca
Results of manufacturer environment tests
Rezultati okoljski preskusov proizvajalca
EMC
Elektromagnetna združljivost
Radiated emissions and susceptibility
Motnje in dovzetnost
Verify compliance with Directive 2006/28/EC
Preveriti skladnost z Direktivo 2006/28/ES
Commission Regulation (EC) No 69/2009
Uredba Komisije (ES) št. 69/2009
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 amendments to International Financial Reporting Standard (IFRS) 1 and International Accounting Standard (IAS) 27
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo Evropskega parlamenta in Sveta (ES) št. 1606/2002 glede sprememb Mednarodnega standarda računovodskega poročanja (MSRP) 1 in Mednarodnega računovodskega standarda (MRS) 27
In May 2008, the International Accounting Standards Board (IASB) published the amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements ‘Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate’, hereinafter ‘amendments to IFRS 1 and IAS 27’.
Maja 2008 je Upravni odbor za mednarodne računovodske standarde (UOMRS) objavil spremembe MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja in MRS 27 Konsolidirani in ločeni računovodski izkazi„Nabavna vrednost naložbe v odvisno podjetje, skupaj obvladovano podjetje ali pridruženo podjetje“, v nadaljnjem besedilu: spremembe MSRP 1 in MRS 27.
The amendments are the following: allow a first-time adopter in its separate financial statements to use as the deemed cost of an investment in a subsidiary, jointly controlled entity or associate either the fair value at the entity's date of transition to IFRSs or the previous GAAP carrying amount of the investment at that date; delete from IAS 27 the definition of the ‘cost method’, with the result that an investor is required to recognise as income in its separate financial statements all dividends received from a subsidiary, jointly controlled entity or associate, even if the dividend is paid out of pre-acquisition reserves; clarify how to determine the cost of an investment under IAS 27 when a parent company reorganises the operating structure of its group by establishing a new entity as its parent and this new parent obtains control of the original parent by issuing equity instruments in exchange for existing equity instruments of the original parent.
Spremembe so naslednje: podjetje, ki prvič uporablja standarde, lahko v ločenih računovodskih izkazih kot predpostavljeno vrednost za naložbo v odvisno podjetje, skupaj obvladovano podjetje ali pridruženo podjetje uporabi pošteno vrednost na datum prehoda podjetja na MSRP ali knjigovodsko vrednost naložb na ta dan v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli; opredelitev „naložbene metode“ se črta iz MRS 27, zaradi česar mora naložbenik pripoznati kot prihodek v ločenih računovodskih izkazih vse dividende, prejete od odvisnega podjetja, skupaj obvladovanega podjetja ali pridruženega podjetja, tudi če se plačajo iz rezerv pred prevzemom; pojasnitev, kako določiti nabavno vrednost naložbe v skladu z MRS 27, ko obvladujoče podjetje reorganizira operativno strukturo svoje skupine z ustanovitvijo novega podjetja kot svojega obvladujočega podjetja in to novo obvladujoče podjetje pridobi obvladovanje izvirnega obvladujočega podjetja z izdajo kapitalskih instrumentov z zamenjavo za obstoječe kapitalske instrumente izvirnega obvladujočega podjetja.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IFRS 1 and IAS 27 meet 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 spremembe MSRP 1 in MRS 27 izpolnjujejo 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 Evropski komisiji, da je dobro uravnoteženo in objektivno.
International Reporting Financial Standard (IFRS) 1 First-time Adoption of International Financial Reporting Standards is amended as set out in the Annex to this Regulation;
Mednarodni standard računovodskega poročanja (MSRP) 1 Prva uporaba Mednarodnih standardov računovodskega poročanja se spremeni, kakor je navedeno v Prilogi k tej uredbi;
International Accounting Standard (IAS 27) Consolidated and Separate Financial Statements is amended as set out in the Annex to this Regulation;
Mednarodni računovodski standard (MRS 27) Konsolidirani in ločeni računovodski izkazi se spremeni, kakor je navedeno v Prilogi k tej uredbi;
IAS 18, IAS 21 and IAS 36 are amended in accordance with the amendments to IAS 27 as set out in the Annex to this Regulation.
MRS 18, MRS 21 in MRS 36 se spremenijo v skladu s spremembami MRS 27, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply the amendments to IFRS 1 and IAS 27, 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 December 2008.
Posamezna družba začne uporabljati spremembe MSRP 1 in MRS 27, kakor je navedeno v Prilogi k tej uredbi, najpozneje z začetkom svojega prvega finančnega leta po 31. decembru 2008.
IFRS 1 and IAS 27
MSRP 1 in MRS 27
Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements — Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
Spremembe MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja in MRS 27 Konsolidirani in ločeni računovodski izkazi – Nabavna vrednost naložbe v odvisno podjetje, skupaj obvladovano podjetje ali pridruženo podjetje
AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND IAS 27 CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
SPREMEMBE MSRP 1 PRVA UPORABA MEDNARODNIH STANDARDOV RAČUNOVODSKEGA POROČANJA IN MRS 27 KONSOLIDIRANI IN LOČENI RAČUNOVODSKI IZKAZI
COST OF AN INVESTMENT IN A SUBSIDIARY, JOINTLY CONTROLLED ENTITY OR ASSOCIATE
NABAVNA VREDNOST NALOŽBE V ODVISNO PODJETJE, SKUPAJ OBVLADOVANO PODJETJE ALI PRIDRUŽENO PODJETJE
First-time Adoption of International Financial Reporting Standards
Prva uporaba Mednarodnih standardov računovodskega poročanja
After paragraph 13(e), paragraph 13(ea) is added.
Za 13.(e) členom se doda 13.(ea) člen.
After paragraph 23, a heading and paragraphs 23A and 23B are added.
Za 23. členom se doda naslov in 23.A in 23.B člen.
Paragraphs 25A and 34C are amended.
člen in 34.C člen se spremenita.
After paragraph 44, a heading and paragraph 44A are added.
Za 44. členom se dodata naslov in 44.A člen.
After paragraph 47J, paragraph 47K is added.
Za 47.J členom se doda 47.K člen.
RECOGNITION AND MEASUREMENT
PRIPOZNAVANJE IN MERJENJE
Exemptions from other IFRSs
Izvzetje iz drugih MSRP
(ea) investments in subsidiaries, jointly controlled entities and associates (paragraphs 23A and 23B);
(ea) naložbe v odvisna podjetja, skupaj obvladovana podjetja in pridružena podjetja (23.A in 23.B člen);
Investments in subsidiaries, jointly controlled entities and associates
Naložbe v odvisna podjetja, skupaj obvladovana podjetja in pridružena podjetja
When an entity prepares separate financial statements, IAS 27 Consolidated and Separate Financial Statements requires it to account for its investments in subsidiaries, jointly controlled entities and associates either:
Ko podjetje pripravlja ločene računovodske izkaze, mora v skladu z MRS 27 Konsolidirani in ločeni računovodski izkazi obračunati svoje naložbe v odvisna podjetja, skupaj obvladovana podjetja in pridružena podjetja:
at cost or
po nabavni vrednosti ali
in accordance with IAS 39 Financial Instruments: Recognition and Measurement.
v skladu z MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
If a first-time adopter measures such an investment at cost in accordance with paragraph 23A(a), it shall measure that investment at one of the following amounts in its separate opening IFRS statement of financial position:
Če podjetje, ki prvič uporabi MSRP, izmeri takšno naložbo po nabavni vrednosti v skladu s 23.A(a) členom, jo izmeri po eni od naslednjih vrednosti v ločenem začetnem izkazu finančnega položaja po MSRP:
cost determined in accordance with IAS 27 or
nabavni vrednosti, določeni v skladu z MRS 27, ali
deemed cost.
predpostavljeni vrednosti.
The deemed cost of such an investment shall be its:
Predpostavljena vrednost takšne naložbe je njena:
fair value (determined in accordance with IAS 39) at the entity’s date of transition to IFRSs in its separate financial statements or
poštena vrednost (določena v skladu z MRS 39) na datum prehoda podjetja na MSRP v njegovih ločenih računovodskih izkazih ali
previous GAAP carrying amount at that date.
knjigovodska vrednost po prejšnjih splošno sprejetih računovodskih načelih na navedeni datum.
A first-time adopter may choose either (i) or (ii) above to measure its investment in each subsidiary, jointly controlled entity or associate that it elects to measure using a deemed cost.
Podjetje, ki prvič uporabi MSRP, lahko za merjenje svoje naložbe v vsako odvisno podjetje, skupaj obvladovano podjetje ali pridruženo podjetje, pri katerem se odloči za merjenje po predpostavljeni vrednosti, izbere zgornjo točko (i) ali (ii).
Designation of previously recognised financial instruments
Opis predhodno pripoznanih finančnih instrumentov
IAS 39 permits…
MRS 39 omogoča …
Exceptions to retrospective application of other IFRSs
Izjeme pri uporabi drugih MSRP za nazaj
Non-controlling interests
Neobvladujoči deleži