natgillin/translations-raw huggingface dataset:
Capitalised production includes the own-account production of all goods that are retained by their producers as investment.
Kapitalizirana proizvodnja vključuje proizvodnjo za lastne potrebe za vse blago, ki ga proizvajalci vodijo kot naložbo.
The latter includes the production of fixed tangible assets (buildings, etc.) as well as intangible assets (development of software, etc.).
To vključuje proizvodnjo opredmetenih osnovnih sredstev (stavbe itd.) in neopredmetenih sredstev (razvoj programske opreme itd.).
Capitalised production is unsold production and is valued at production cost.
Kapitalizirana proizvodnja je neprodana proizvodnja in se vrednoti po proizvajalnih stroških.
Note that these capital goods are also to be included in investment.
Tudi to investicijsko blago se vključi kot naložba.
Other (operating and extra-ordinary) income is a company accounting heading.
Drugi (poslovni in izredni) prihodki so naslov v računovodstvu družb.
The contents of this heading may vary between sectors and over time and as such can not be defined precisely for statistical purposes.
Vsebina tega naslova se lahko spreminja med sektorji in sčasoma ter kot taka ne more biti podrobno opredeljena za statistične namene.
For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, the production value is defined gross premiums earned plus total portfolio investment income plus other services produced minus gross claims incurred, excluding claims management expenses plus capital gains and provisions.
Za statistike o dejavnostih v skupinah 65.1 in 65.2 NACE Rev. 2 se vrednost proizvodnje opredeli kot kosmati prihodki od premij plus skupni prihodki iz portfeljskih naložb, plus prihodki za druge opravljene storitve, minus kosmati prihodki za škode, razen stroškov reševanja škodnih primerov, plus kapitalski dobiček in rezervacije.
For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the production value is defined as interest receivable and similar income less interest payable and similar charges plus commissions receivable plus income from shares and other variable-yield securities plus net profit or net loss on financial operations plus other operating income.
Za statistike o dejavnostih iz oddelka 3 Priloge VI k Uredbi (ES) št. 295/2008 se vrednost proizvodnje opredeli kot prihodki iz obresti in podobni prihodki, minus odhodki za obresti in podobni odhodki, plus prihodki od provizij, plus prihodki od delnic in drugih vrednostnih papirjev s spremenljivimi donosi, plus čisti dobiček ali čista izguba iz finančnih poslov, plus drugi prihodki iz poslovanja.
For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, the production value is defined as turnover less insurance premiums payable plus investment income plus other income plus insurance claims receivable less total expenditure on pensions less net change in technical provisions.
Za statistike o dejavnostih iz oddelka 3 Priloge VII k Uredbi (ES) št. 295/2008 se vrednost proizvodnje opredeli kot prihodek od prodaje, minus plačljive zavarovalne premije, plus prihodek od naložb, plus drugi prihodki, plus terjatve za zavarovalne odškodnine, minus skupni izdatki za pokojnine, minus sprememba čistih zavarovalno-tehničnih rezervacij.
For the enterprises of the NACE Rev.2 class 64.11 (central banks) the production value is defined as interest receivable and similar income less interest payable and similar charges plus commissions receivable plus income from shares and other variable-yield securities plus net profit or net loss on financial operations plus other operating income.
Za podjetja v razredu 64.11 NACE Rev. 2 (centralne banke) se vrednost proizvodnje opredeli kot prihodki iz obresti in podobni prihodki, minus odhodki za obresti in podobni odhodki, plus prihodki od provizij, plus prihodki od delnic in drugih vrednostnih papirjev s spremenljivimi donosi, plus čisti dobiček ali čista izguba iz finančnih poslov, plus drugi prihodki iz poslovanja.
For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 except for the enterprises with an activity classified in NACE Rev.2 Section K
Za statistike o dejavnostih iz oddelka 3 prilog I do IV k Uredbi (ES) št. 295/2008, razen za podjetja, ki opravljajo dejavnost, razvrščeno v področje K klasifikacije NACE Rev. 2.
The components of Production value are included in the following accounting headings;
Sestavni deli vrednosti proizvodnje so vključeni v naslednjih računovodskih naslovih:
Net turnover
čisti prihodki iz prodaje,
part of Other operating income — excluding subsidies
del drugih poslovnih prihodkov – brez subvencij,
part of Extra-ordinary income — excluding subsidies
del izrednih prihodkov – brez subvencij,
Variation in stocks of finished goods and work in progress
spremembe v zalogi končnih izdelkov in nedokončane proizvodnje,
part of Raw materials and consumables relating to purchases and change in stocks of goods for resale
del surovin in potrošnega blaga v zvezi z nakupom in spremembo v zalogi blaga za nadaljnjo prodajo,
Work performed by the undertaking for its own purposes and capitalised
delo, ki ga podjetje opravi za lastne potrebe in se kapitalizira,
IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC) No 1725/2003
Uredbi o mednarodnih računovodskih standardih: Uredba Evropskega parlamenta in Sveta (ES) št. 1606/2002 in Uredba Komisije (ES) št. 1725/2003.
The components of Production value are included in the following accounting headings (function of expense method):
Sestavni deli vrednosti proizvodnje so vključeni v naslednje računovodske naslove (metoda vloge odhodkov):
Revenue from sales of goods and rendering of services, income from royalties (excluding revenue from interests and dividends if included in revenue)
prihodek od prodaje blaga in zagotavljanja storitev, prihodek od licenčnin (razen prihodka od obresti in dividend, če je vključen v prihodek),
Other income — excluding subsidies
drugi prihodki – brez subvencij
+ Changes in inventories of finished goods and work in progress
+ spremembe zalog končnih izdelkov in nedokončane proizvodnje
part of raw materials and consumables used relating to purchases and change in stocks of goods for resale
del surovin in potrošnega blaga v zvezi z nakupom in spremembo zalog blaga za nadaljnjo prodajo
+ work performed by the undertaking for its own purposes and capitalised (included in other income)
+ delo, ki ga podjetje opravi za lastne potrebe in se kapitalizira (vključeno v drug prihodek).
The components of Production value are included in the following accounting headings (nature of expense method):
Sestavni deli vrednosti proizvodnje so vključeni v naslednje računovodske naslove (metoda vrst odhodkov):
cost of sales excluding depreciation and amortization costs
stroški prodaje brez stroškov amortizacije
For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with an activity classified in NACE Rev.2 Section K, the production value is based on
Pri statistikah o dejavnostih iz oddelka 3 prilog I do IV k Uredbi (ES) št. 295/2008, razen za podjetja, ki opravljajo dejavnost, razvrščeno v področje K klasifikacije NACE Rev. 2., vrednost proizvodnje temelji na
Turnover (12 11 0),
prihodki od prodaje (12 11 0)
+/- Change in stocks of finished products and work in progress manufactured by the unit (13 21 3)
+/- sprememba zalog končnih izdelkov in nedokončane proizvodnje, proizvedenih v enoti (13 21 3)
+/- Change in stocks of goods and services purchased for resale in the same condition as received (13 21 1)
+/- sprememba zalog blaga in storitev, nabavljenih za nadaljnjo prodajo v nespremenjeni obliki (13 21 1)
Purchases of goods and services purchased for resale in the same condition as received (13 12 0)
nabava blaga in storitev za nadaljnjo prodajo v nespremenjeni obliki (13 12 0),
+ Capitalised production
+ kapitalizirana proizvodnja
+ Other operating income (excluding subsidies)
+ drugi poslovni prihodki (brez subvencij).
Production value is used in the calculation of Value added at factor cost (12 15 0) and other aggregates and balances.
Vrednost proizvodnje se uporablja pri izračunu dodane vrednosti v stroških faktorjev (12 15 0) ter drugih agregatov in zneskov.
For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, the production value is calculated as follows:
Za statistike o dejavnostih v skupinah 65.1 in 65.2 NACE Rev. 2 se vrednost proizvodnje izračuna na naslednji način:
For life insurance:
Za življenjsko zavarovanje:
Gross premiums written (12 11 0),
obračunane kosmate zavarovalne premije (12 11 0)
+ Gross change in the provision for unearned premiums (32 11 2)
+ sprememba kosmatih prenosnih premij (32 11 2)
+ Investment income (32 22 0)
+ prihodki od naložb (32 22 0)
Value re-adjustments on investments (32 71 5)
ponovno prilagajanje vrednosti naložb (32 71 5)
Gains on the realisation on investments (32 71 6)
dobički pri odtujitvah naložb (32 71 6)
Income from participating interests (32 71 1)
prihodki od deležev v kapitalu (32 71 1)
+ [(Total gross technical provisions (37 30 0) — Total net technical provisions (37 30 1))/Total net technical provisions (37 30 1)] × (Investment income (32 22 0) — Value readjustments on investments (32 71 5) — Gains on the realisation of investments (32 71 6) — Income from participating interests (32 71 1)),
+ [(skupne kosmate zavarovalno-tehnične rezervacije (37 30 0) – skupne čiste zavarovalno-tehnične rezervacije (37 30 1))/skupne čiste zavarovalno-tehnične rezervacije (37 30 1)] x (prihodki od naložb (32 22 0) – ponovno prilagajanje vrednosti naložb (32 71 5) – dobički pri odtujitvah naložb (32 71 6) – prihodki od deležev v kapitalu (32 71 1))
+ Other technical income, net amount (32 16 1)
+ drugi čisti zavarovalno-tehnični prihodki (32 16 1)
+ Other income (32 46 0)
+ drugi prihodki (32 46 0)
Gross claims payments (32 13 1)
obračunani kosmati zneski škod (32 13 1)
Gross change in the provision for outstanding claims (32 13 4)
sprememba kosmatih škodnih rezervacij (32 13 4)
+ External and internal claims management expenses (32 61 5)
+ zunanji in notranji stroški reševanja škodnih primerov (32 61 5)
+ Gains on the realisation on investments (32 71 6)
+ dobički pri odtujitvah naložb (32 71 6)
+ Unrealised gains on investments (32 23 0)
+ nerealizirani dobički iz naložb (32 23 0)
Losses on the realisation on investments (32 72 3)
izgube pri odtujitvah naložb (32 72 3)
Unrealised losses on investments (32 28 0)
nerealizirane izgube iz naložb (32 28 0)
Gross change in life insurance provision (32 25 0,
sprememba kosmatih matematičnih rezervacij (32 25 0)
Bonuses and rebates, net amount (32 16 3)
bonusi in popusti, čisti znesek (32 16 3)
Change in fund for future appropriations (part of 32 29 0)
sprememba sklada za bodočo dodelitev sredstev (del 32 29 0)
Net changes in other technical provisions, not shown under other headings (32 16 2).
spremembe drugih čistih zavarovalno-tehničnih rezervacij, ki niso prikazane drugje (32 16 2).
For non-life insurance and reinsurance:
Za neživljenjsko zavarovanje in pozavarovanje:
Gross premiums written (12 11 0)
obračunane kosmate zavarovalne premije (12 11 0)
+ Investment income (32 42 0)
+ prihodki od naložb (32 42 0)
+ [(Total gross technical provisions (37 30 0) — Total net technical provisions (37 30 1))/Total net technical provisions (37 30 1)] × (Investment income (32 42 0) — Value readjustments on investments (32 71 5) — Gains on the realisation of investments (32 71 6) — Income from participating interests (32 71 1))
+ [(skupne kosmate zavarovalno-tehnične rezervacije (37 30 0) – skupne čiste zavarovalno-tehnične rezervacije (37 30 1))/skupne čiste zavarovalno-tehnične rezervacije (37 30 1)] x (prihodki od naložb (32 42 0) – ponovno prilagajanje vrednosti naložb (32 71 5) – dobički pri odtujitvah naložb (32 71 6) – prihodki od deležev v kapitalu (32 71 1))
Change in the equalisation provision (32 15 0)
sprememba v izravnalnih rezervacijah (32 15 0)
For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, Production value is calculated as:
Za statistike o dejavnostih iz oddelka 3 Priloge VI k Uredbi (ES) št. 295/2008 se vrednost proizvodnje izračuna na naslednji način:
Interest receivable and similar income (42 11 0)
prihodki iz obresti in podobni prihodki (42 11 0)
Interest payable and similar charges (42 12 0)
odhodki za obresti in podobni odhodki (42 12 0)
+ Commissions receivable (42 14 0)
+ prihodki od provizij (42 14 0)
+ Income from shares and other variable-yield securities (42 13 1)
+ prihodki od delnic in drugih vrednostnih papirjev s spremenljivimi donosi (42 13 1)
+ Net profit or net loss on financial operations (42 20 0)
+ čisti dobiček ali izguba iz finančnih poslov (42 20 0)
+ Other operating income (42 31 0)
+ drugi poslovni prihodki (42 31 0).
For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, Production value is calculated as:
Za statistike o dejavnostih iz oddelka 3 Priloge VII k Uredbi (ES) št. 295/2008 se vrednost proizvodnje izračuna na naslednji način:
Insurance premiums payable (48 05 0)
plačljive zavarovalne premije (48 05 0)
+ Investment income (48 01 0)
+ prihodki od naložb (48 01 0)
+ Other income (48 02 2),
+ drugi prihodki (48 02 2)
+ Insurance claims receivable (48 02 1)
+ terjatve za zavarovalne odškodnine (48 02 1)
Total expenditure on pensions (48 03 0)
celotni izdatki za pokojnine (48 03 0)
Net change in technical provisions (48 04 0)
sprememba čistih zavarovalno-tehničnih rezervacij (48 04 0).
II to IV
II do IV
Corresponds to the return on the activity of purchase and resale without further processing.
Ustreza donosu dejavnosti nakupa in nadaljnje prodaje brez nadaljnje obdelave.
It is calculated from turnover, purchases and changes in stocks of goods and services purchased for resale in the same condition as received.
Izračuna se iz prihodkov od prodaje, nabav in sprememb zalog blaga in storitev, nabavljenih za nadaljnjo prodajo v nespremenjeni obliki.
Included in turnover, purchases and changes in stocks of goods and services for resale are the sales, purchases and changes in stocks of services purchased in order to be rendered to third parties in the same condition.
Vključeno v prihodkih od prodaje, nabavah in spremembah zalog blaga in storitev za nadaljnjo prodajo so prodaje, nabave in spremembe zalog storitev, kupljenih za predajo tretjim strankam v nespremenjenem stanju.
Also called gross trading margin.
Imenuje se tudi bruto trgovska marža.
These figures may not be isolated in company accounts.
Ti zneski ne smejo biti prikazani ločeno v računovodskih izkazih družb.
They are part of net turnover and raw materials and consumables in the accounts according to the 4th Accounting Directive (78/660).
So del čistih prihodkov od prodaje ter surovin in potrošnega blaga v računovodskih izkazih v skladu s četrto računovodsko direktivo (78/660).
In the nature of expense method they are part of revenue and raw materials and consumables used.
Pri metodi vrst odhodkov so del prihodkov ter uporabljenih surovin in potrošnega blaga.
In the function of expense method they are part of revenue and cost of sales.
Pri metodi vloge odhodkov so del prihodkov in stroškov prodaje.
Gross margin on goods for resale is based on
Bruto trgovska marža temelji na:
Turnover from trading activities of purchase and resale (18 16 0)
prihodkih od prodaje od trgovskih dejavnosti (18 16 0)
+/- Changes in stocks of goods and services purchased for resale in the same condition as received (13 21 1)
+/- spremembe zalog blaga in storitev, nabavljenih za nadaljnjo prodajo v nespremenjeni obliki (13 21 1).
Gross margin on goods for resale is a part of Production value (12 12 0)
Bruto trgovska marža je del vrednosti proizvodnje (12 12 0).
For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with an activity classified in NACE Rev.2 Section K, value added at factor cost is the gross income from operating activities after adjusting for operating subsidies and indirect taxes.
Pri statistikah o dejavnostih iz oddelka 3 prilog I do IV k Uredbi (ES) št. 295/2008, razen za podjetja, ki opravljajo dejavnost, razvrščeno v področje K klasifikacije NACE Rev. 2., je dodana vrednost v stroških faktorjev bruto prihodek od poslovne dejavnosti po prilagoditvi subvencijam za tekoče poslovanje in posrednim davkom.
It can be calculated from turnover, plus capitalised production, plus other operating income (including operating subsidies), plus or minus the changes in stocks, minus the purchases of goods and services, minus other taxes on products which are linked to turnover but not deductible, minus the duties and taxes linked to production.
Izračuna se lahko iz prihodka od prodaje plus kapitalizirana proizvodnja, plus drugi poslovni prihodki (vključno s subvencijami za tekoče poslovanje), plus ali minus spremembe zalog, minus nabave blaga in storitev, minus drugi davki na izdelke, ki so povezani s prihodkom od prodaje in jih ni mogoče odbiti, minus dajatve in davki, povezani s proizvodnjo.
The duties and taxes linked to production are compulsory, unrequited payments, in cash or in kind which are levied by general government, or by the Institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production irrespective of the quantity or the value of goods and services produced or sold.
Davki in dajatve, povezani s proizvodnjo, so obvezna, nevračljiva plačila v gotovini ali v naravi, ki jih pobira država ali institucije Evropske unije v zvezi s proizvodnjo in uvozom blaga in storitev, zaposlitvijo delovne sile, lastništvom ali uporabo zemljišča, stavb ali drugih sredstev, uporabljenih pri proizvodnji, ne glede na količino ali vrednost blaga in storitev, proizvedenih ali prodanih.
Alternatively it can be calculated from gross operating surplus by adding personnel costs.
Alternativni način izračuna je, da bruto poslovnemu presežku dodamo stroške dela.
Income and expenditure classified as financial in company accounts according to the 4th Accounting Directive (78/660/EEC) is excluded from value added.
Prihodki in izdatki, ki so v računovodskih izkazih podjetja razvrščeni kot finančni v skladu s četrto računovodsko direktivo (78/660), so izključeni iz dodane vrednosti.
Income and expenditure classified as interest income, dividend income, foreign exchange gain from foreign currency borrowings related to interest costs, gains on redemption and extinguishment of debt or finance costs according to Commission Regulation (EC) 1725/2003 are excluded from value added
Prihodki in izdatki, ki so razvrščeni kot prihodki od obresti, prihodki od dividend, dobiček iz tečajnih razlik od posojil v tuji valuti, ki so povezani s stroški obresti, dobički od odkupa in odpisa dolgov ali financiranja stroškov v skladu z Direktivo Komisije (ES) 1725/2003, so izključeni iz dodane vrednosti.
Value added at factor costs is calculated ‘gross’ as value adjustments (such as depreciation and impairment losses) are not subtracted.
Dodana vrednost v faktorskih stroških se izračuna v „bruto“ vrednosti, saj se popravki vrednosti (kot je amortizacija in izgube zaradi oslabitve) ne odštevajo.
For the statistics on activities of NACE rev.2 groups 65.1 and 65.2, the value added at factor costs is defined as production value minus gross value of reinsurance services received minus commissions minus other external expenditure on goods and services.
Za statistike o dejavnostih iz skupin 65.1 in 65.2 NACE Rev. 2 je dodana vrednost v faktorskih stroških opredeljena kot vrednost proizvodnje minus bruto vrednost prejetih pozavarovalnih storitev minus provizije minus drugi zunanji stroški blaga in storitev.
For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the value added at factor costs is defined as production value less total purchases of goods and services.
Za statistike o dejavnost oddelka 3 Priloge VI k Uredbi (ES) št. 295/2008 se dodana vrednost v stroških faktorjev opredeli kot vrednost proizvodnje minus skupna nabava blaga in storitev.
For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, the value added at factor costs is defined as production value less total purchases of goods and services.
Za statistike o dejavnostih iz oddelka 3 Priloge VII k Uredbi (ES) št. 295/2008 se dodana vrednost v stroških faktorjev opredeli kot vrednost proizvodnje minus skupna nabava blaga in storitev.
For the enterprises of the NACE Rev.2 class 64.11, the value added at factor costs is defined as production value less total purchases of goods and services.
Za podjetja v razredu 64.11 NACE Rev. 2 se dodana vrednost v stroških faktorjev opredeli kot vrednost proizvodnje minus skupna nabava blaga in storitev.“
Value added at factor costs can be calculated directly from the following accounting headings;
Dodana vrednost v stroških faktorjev se lahko neposredno izračuna iz naslednjih računovodskih naslovov:
Raw materials and consumables
surovin in potrošnega materiala,
Other external charges
drugih stroškov tujih storitev,
Other operating charges
Drugi poslovni odhodki
Other operating income
Drugi poslovni prihodki
Extra-ordinary charges
Izredni stroški.
Extra-ordinary income
izredni prihodki,
Value added at factor costs can be calculated directly from the following accounting headings from the nature of expense method
Dodana vrednost v stroških faktorjev se lahko neposredno izračuna iz naslednjih računovodskih naslovov na podlagi metode vrst odhodkov:
Revenue (excluding revenue from interests and dividends if included in revenue)
prihodek (brez prihodka od obresti in dividend, če so vključene v prihodek)
+/- Changes in inventories of finished goods and work in progress
+/– spremembe zalog končnih izdelkov in nedokončane proizvodnje
Raw materials and consumables used
porabljene surovine in potrošno blago,
Other expenses
drugi odhodki.
+ Other income
+ drugi prihodki.
Value added at factor costs can be calculated directly from the following accounting headings from the function of expense method
Dodana vrednost v stroških faktorjev se lahko neposredno izračuna iz naslednjih računovodskih naslovov na podlagi metode vloge odhodkov:
Cost of sales (excluding employee benefits costs, depreciation and amortization costs)
stroški prodaje (brez stroškov zaslužkov zaposlencev ter stroškov amortizacije)
Distribution costs (excluding employee benefits costs)
stroški distribucije (brez stroškov zaslužkov zaposlencev)
Administrative expenses (excluding employee benefits costs)
upravni stroški (brez stroškov zaslužkov zaposlencev)
For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with an activity classified in NACE Rev.2 Section K,
Za statistike o dejavnostih iz oddelka 3 prilog I do IV k Uredbi (ES) št. 295/2008, razen za podjetja, ki opravljajo dejavnost, razvrščeno v področje K klasifikacije NACE Rev. 2.
Value added at factor cost is based on
Dodana vrednost v stroških faktorjev temelji na:
Turnover (12 11 0)
prihodkih od prodaje (12 11 0)
+/- Change in stocks of goods and services (13 21 0)
+/- sprememba zalog blaga in storitev (13 21 0)
+ Other operating income
+ drugi poslovni prihodki
Purchases of goods and services (13 11 0)
nakupi blaga in storitev (13 11 0)
Other taxes on products which are linked to turnover but not deductible
drugi davki na izdelke, ki so povezani s prihodkom od prodaje, vendar se ne odbijejo
Duties and taxes linked to production
dajatve in davki, povezani s proizvodnjo.
Value added at factor cost is used in the calculation of gross operating surplus (12 17 0) and other aggregates and balances.
Dodana vrednost v stroških faktorjev se uporablja pri izračunu bruto poslovnega presežka (12 17 0) ter drugih agregatih in bilancah.