natgillin/translations-raw huggingface dataset:
This heading covers costs which are paid by the tenant on behalf of and in lieu of the owner (e.g. land tax and depreciation in respect of major repairs whose cost is borne by the tenant) and which cannot be recovered by the tenant.
Ta postavka pokriva stroške, ki jih plačuje najemnik v imenu in namesto imetnika (na primer davki na zemljišče in amortizacija glede na večja popravila, katerih stroške nosi najemnik) in ki najemniku niso povrnjeni.
Only the farm business part of farmhouses and other rented buildings should be entered.
Vključen je samo tisti del vrednosti najemnine za hišo najemnika in drugih najetih poslopij, ki se nanaša na kmetijsko dejavnost.
Leasing or renting costs of quotas not attached to land should also be entered in Table L.
Zakupne ali najemne stroške kvot, ki niso povezani z zemljiščem, je tudi treba vpisati v tabelo L.
This information is optional.
Ta informacija je neobvezna.
Insurance premiums (fire, flood, etc.) for the buildings in owner-occupation, which in the case of tenant farming are normally paid by the landlord.
Zavarovalne premije (požar, poplava itn.) za poslopja v posesti lastnika, ki jih v primeru kmetovanja najemnika običajno plača lastnik.
If all insurances are covered by a single policy, the part of the premiums relating to the holding’s buildings is to be estimated.
Če so vsa zavarovanja pokrita z eno polico, je treba oceniti del, ki se nanaša na kmetijska poslopja.
Taxes and other charges on land and buildings
Davki in drugi stroški na zemljišče in poslopja
Taxes, rates and other charges payable in respect of the ownership of farmland and buildings in owner-occupation and sharecropping.
Davki, pristojbine in drugi stroški, plačljivi glede na lastništvo zemljišča in poslopij v posesti lastnika ali skupni rabi.
Interest and financial charges paid, total
Obresti in stroški kreditov, skupaj
Interest and financial charges on borrowed capital (loans) obtained for farm purposes.
Obresti in stroški kreditov (posojil), vzetih za namene kmetije.
This information is compulsory.
Ta informacija je obvezna.
Subsidies on interest are not deducted but are entered in Table J under heading 114.
Subvencije na obresti niso odštete, ampak jih vpišemo v tabelo J pod postavko 114.
Interest and financial charges paid on loans obtained for the purchase of land and buildings
Obresti in stroški kreditov za nakup zemljišč in poslopij
Of which: interest and financial charges paid on loans obtained for the purchase of land
Od tega: Obresti in stroški kreditov za nakup zemljišč
Interest and financial charges paid on loans obtained to finance working capital (livestock, deadstock and circulating capital) and to creditors
Obresti in stroški kreditov za financiranje obratnega kapitala (živina, mehanizacija in obratna sredstva) in plačila upnikom
Total of headings 59 to 89.
Seštevek postavk 59 do 89.
The following breakdown is required:
Zahteva se naslednja razčlenitev:
Agricultural land, farm buildings and rights
Kmetijska zemljišča, poslopja in pravice
Total of headings 95 to 99 below.
Seštevek postavk 95 do 99 spodaj.
Headings 95, 97 and 99 are to be completed where the relevant data are available in the accounts.
Postavke 95, 97 in 99 se izpolnijo, kjer so na razpolago ustrezni podatki v poslovnih knjigah.
Agricultural land in owner-occupation.
Kmetijska zemljišča v posesti lastnika.
All plantations (excluding woods and forests and excluding value of land) belonging to the holder irrespective of type of occupancy of the land.
Vsi nasadi (razen gozdov in vrednosti zemljišča), ki pripadajo imetniku ne glede na vrsto lastniškega razmerja na zemljišču.
The heading must be completed and the amounts included therein are subject to depreciation at column 7, position 316.
Postavka mora biti izpolnjena in vključeni zneski so predmet amortizacije v stolpcu 7, mesto 316.
Growth of young plantations (permanent crops not yet in full production) should be included in ‘Investments’ (column 4).
Gojenje mladih nasadov (trajni nasadi, ki še niso v polni rodnosti) se vključijo v „Investicije“ (stolpec 4).
It should be also entered in Table K, heading 159, ‘Closing valuation’ (column 9).
Vpisati jih je tudi treba v tabelo K, postavka 159, „Vrednost na koncu obračunskega obdobja“ (stolpec 9).
Land improvements (e.g. fencing, drainage, fixed irrigation equipment) belonging to the holder irrespective of the type of occupancy of the land.
Izboljšave zemljišč (na primer ograditev, drenaža, stalna namakalna oprema), ki pripadajo imetniku ne glede na vrsto lastniškega razmerja na zemljišču.
The amounts entered are subject to depreciation at column 7, position 324.
Zneski, vpisani v stolpec 7, mesto 324, so predmet amortizacije.
Buildings belonging to the holder whatever the type of occupancy of the land.
Poslopja, ki pripadajo imetniku ne glede na vrsto lastniškega razmerja na zemljišču.
The heading must be completed and the amounts entered are subject to depreciation at column 7, position 332.
Postavka mora biti izpolnjena in vneseni zneski so predmet amortizacije v stolpcu 7, mesto 332.
Solicitor’s fees, registration fees, etc. relating to the acquisition of agricultural land or farm buildings.
Plačila odvetniku, stroški registracije itn., ki se nanašajo na pridobitev kmetijskega zemljišča ali gospodarskih poslopij.
Transactions relating to the sale and/or purchase of reference quantities of milk and sugar beet and to transfers of prescribed rights and obligations, such as the transfer of reference livestock.
Transakcije v zvezi s prodajo in/ali nakupom priporočenih količin mleka in sladkorne pese in v zvezi s prenosom predpisanih pravic in obveznosti, kot je prenos priporočene živine.
Quotas/rights are also returned in Table L. Acquisition costs of forest land are excluded.
Kvote/pravice se pojavijo tudi v tabeli L. Izključeni so stroški pridobitve gozdne površine.
Depreciation should not be applied to quotas in Table G but may be entered in Table L, column 7.
Amortizacija se ne uporablja pri kvotah v tabeli G, vendar se lahko vnese v tabelo L, stolpec 7.
Forest land in owner occupation included in the agricultural holding, including the corresponding acquisition costs.
Gozdna površina v posesti lastnika, ki je priključena kmetijskemu gospodarstvu, vključujoč ustrezne stroške pridobitve.
Tractors, motor cultivators, lorries, vans, cars, major and minor farming equipment, including tools exceeding EUR 300 when new.
Traktorji, motorni kultivatorji, tovornjaki, kombiji, avtomobili, večja in manjša kmetijska oprema, vključno orodja, ki nova presegajo vrednost 300 EUR.
Circulating capital consists of the following:
Obratna sredstva so naslednja:
stocks: products of the holding and supplies in store;
zaloge: proizvodi gospodarstva in dobava na zalogi;
other circulating capital:
ostala obratna sredstva:
value of cultivations not yet harvested (limited to the value of fertilisers, soil improvers, seeds and seedlings used for the growing crop, excluding seedlings for permanent crops),
vrednost pridelka, ki še ni pospravljen (omejena na vrednost gnojil, sredstev za izboljšanje zemlje, semen in sadik, uporabljenih za pridelke, razen sadik za trajne nasade),
shares of agricultural holdings (shares in cooperative or other organisations whose services are used by the holding),
posedovanje deležev kmetijskih gospodarstev (deleži v zadrugah in drugih organizacijah, katerih storitev se poslužuje gospodarstvo),
receivables:
terjatve:
amounts receivable in the short term in respect of sales of produce or fixed assets or the provision of services,
kratkoročne terjatve v zvezi s prodajo pridelka ali osnovnih sredstev ali opravljanja storitev,
sums paid in advance for goods and services,
vsote plačane vnaprej za blago in storitve,
cash balances (in hand, at the bank, in postal giro account) necessary for running the holding.
stanje denarnih sredstev (v gotovini, na bančnem računu, poštnem žiro računu) potrebnih za vodenje gospodarstva.
Interest received on bank accounts should be entered under heading 178.
Obresti, prejete na bančnih računih, je treba vpisati pod postavko 178.
Where it is not possible to determine the exact amount of circulating capital, a global assessment can be made.
Kjer natančne vrednosti obratnih sredstev ni mogoče določiti, lahko naredimo pavšalno oceno.
This may consist of an estimate of the average capital invested in the production process, allowance being made for the duration of the investment.
To je lahko ocena povprečnega kapitala, vloženega v proces proizvodnje, s popravkom glede na trajanje investicije.
In this case the totals of circulating capital at the opening valuation and at closing valuation are the same.
V tem primeru je celotna vrednost obratnih sredstev enaka na začetku in koncu obračunskega obdobja.
Total of headings 94, 100, 101 and 102.
Seštevek postavk 94, 100, 101 in 102.
COLUMNS IN TABLE G
STOLPCI V TABELI G
Opening valuation (column 3)
Vrednost na začetku obračunskega obdobja (stolpec 3)
Opening valuation is the value of goods at the beginning of the accounting year.
Vrednost na začetku obračunskega obdobja je vrednost blaga na začetku obračunskega leta.
For the farms present in the sample also in the previous year, the opening valuation should be equal to the closing valuation of the previous year.
Za kmetije, ki so bile v vzorcu tudi v predhodnem letu, mora biti vrednost na začetku obračunskega obdobja enaka vrednosti na koncu obračunskega obdobja v predhodnem letu.
For new farms in the sample, the opening valuation is calculated as follows:
Za nove kmetije v vzorcu se vrednost na začetku obračunskega obdobja izračuna, kot sledi:
for assets which are not subject to depreciation, it is equal to the replacement value,
Za sredstva, ki niso predmet amortizacije, je enaka nadomestni vrednosti.
for assets subject to depreciation it is determined according to the period of depreciation still to run and on the basis of the replacement value (including any major repairs already done).
Za sredstva, ki so predmet amortizacije, je določena glede na obdobje do konca amortizacije in na podlagi nadomestne vrednosti (vključno z vsemi večjimi popravili, ki so bila že opravljena).
The replacement value is equal to the purchase price of a similar new asset at current prices.
Nadomestna vrednost je enaka nakupni ceni podobnih novih sredstev po veljavnih cenah.
It can be also estimated on the basis of the prices index (general or specific) for the assets in question (machinery, buildings, etc.).
Lahko se oceni tudi na osnovi indeksa cen (splošnega ali specifičnega) za zadevna sredstva (stroji, poslopja itn.).
Land is valued on the basis of prices (net of acquisition costs) applying in the region for non-rented land of similar situation and quality sold for agricultural purposes (valuations made on the transfer of property between relatives are not taken into account in determining the value).
Zemljišče je ovrednoteno na podlagi cen (neto nabavnih stroškov), ki se uporabljajo v tej regiji za nezakupljena zemljišča v podobnih situacijah in kakovosti prodana za kmetijske namene (ovrednotenja narejena pri prenosu lastništva med sorodniki, se ne upoštevajo pri določanju vrednosti).
Where the costs of private cars used for farming purposes are divided between headings 61 ‘current upkeep of equipment’ and 62 ‘fuels and lubricants’, the farm business share of the value of the cars is included under deadstock.
Kjer so stroški osebnih avtomobilov, ki se uporabljajo za namene kmetije, razdeljeni med postavkama 61 „tekoče vzdrževanje opreme“ in 62 „goriva in maziva“, se vrednost deleža uporabe za kmetijo vključi pod mehanizacijo.
However, if the cost of use of private cars for farming purposes is calculated arbitrarily (see heading 63) private cars are not to be included under deadstock.
Vendar, če se stroški uporabe osebnih avtomobilov za namene kmetije izračunajo poljubno (glej postavko 63), se osebnih avtomobilov ne vpiše pod mehanizacijo.
Investments (column 4)
Investicije (stolpec 4)
Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year.
Vsi izdatki za nakupe, večja popravila in proizvodnjo osnovnih sredstev v obračunskem letu.
Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is entered in column 4.
Kjer so bile v zvezi s temi investicijami prejeti regresi in subvencije, se v stolpec 4 vpiše znesek, porabljen pred odštetjem teh regresov in subvencij.
Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting operation do not appear in these columns but are included in the costs for the accounting year (see heading 61 ‘Current upkeep of machinery and equipment’, heading 72 ‘Seeds and seedlings purchased’, heading 77 ‘Specific forestry costs’).
Nakupi manjših delov strojev in opreme kot tudi mladih dreves in grmovnic za manjše ponovne saditve se ne vpiše v te stolpce, ampak vključi pod stroške za obračunsko leto (glej postavko 61 „Tekoče vzdrževanje strojev in opreme“, postavko 72 „Kupljeno seme in sadike“, postavko 77 „Posebni stroški za gozdarstvo“).
When payment is made on fixed interest debenture bonds, these are assessed on the basis of their cash value.
Kadar je plačilo narejeno z obveznicami s stalno obrestno mero, so le-te ocenjene na podlagi njihove denarne vrednosti.
Investment subsidies (column 5)
Subvencije investicij (stolpec 5)
Subsidies received during the accounting year.
Subvencije prejete med obračunskim letom.
May include those paid on investments made in previous accounting years.
Lahko vključuje tudi tiste, ki so bile plačane za investicije v prejšnjih obračunskih letih.
Sales (column 6)
Prodaja (stolpec 6)
Total sales of assets during the accounting year.
Celotna prodaja osnovnih sredstev v obračunskem letu.
The depreciation to register is the actual amount of depreciation over the accounting year.
Zabeležena amortizacija je dejanski znesek amortizacije v obračunskem letu.
It is determined on the basis of the replacement value (i.e. replacement value at the end of the accounting year, multiplied by the depreciation rate).
Določena je na podlagi nadomestne vrednosti (tj. nadomestna vrednost na koncu obračunskega leta, pomnožena s stopnjo amortizacije).
A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission in the same time of the achievement of the introduction of the Farm Returns data.
Tabelo z letnimi stopnjami amortizacije, ki se uporablja v vsaki državi članici, je treba sporočiti Komisiji istočasno z vnosom podatkov poročil s kmetijskega gospodarstva.
Depreciation of plantations
Amortizacija nasadov
The cost of young trees and bushes for a new plantation represents a capital asset subject to depreciation.
Stroški mladih dreves in grmovnic za nove nasade predstavljajo osnovna sredstva, ki so predmet amortizacije.
Only plantations which are the property of the holder (irrespective of the type of occupancy of the land) are subject to depreciation.
Samo nasadi, ki so v lasti lastnika kmetije (ne glede na vrsto lastniškega razmerja na zemljišču) so predmet amortizacije.
Depreciation of farm buildings, fixed equipment and land improvements
Amortizacija poslopij, osnovne opreme in izboljšav zemljišč
Depreciation of buildings, fixed equipment (including glasshouses and frames) and land improvements belonging to the holder, irrespective of the type of occupancy of the land.
Amortizacija poslopij, osnovne opreme (vključno rastlinjakov in zaščitnih okvirjev) in izboljšav zemljišč, ki pripadajo lastniku ne glede na vrsto lastniškega razmerja na zemljišču.
Depreciation of machinery and equipment
Amortizacija strojev in opreme
Machinery and equipment subject to depreciation are defined as that having a value exceeding EUR 300 when new. The depreciation of minor equipment of lower value should not be calculated; purchases of such equipment are to be treated directly as costs for the accounting year (heading 61 ‘Current upkeep of machinery and equipment’).
Stroji in oprema so predmet amortizacije, če imajo vrednost, ko so novi, večjo kot 300 EUR. Amortizacije manjše opreme nižje vrednosti ne obračunavamo; nakupe take opreme neposredno štejemo kot stroške v obračunskem letu (postavka 61 „Tekoče vzdrževanje strojev in opreme“).
Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair, are also included under this heading, either as an integral part of the machinery or equipment depreciation, which, as appropriate, will be adjusted to take account of the extended life (due to the repairs) of the item in question or by spreading the cost of the major repairs over several successive years.
Večja popravila, ki znatno povečajo vrednost strojev in opreme v primerjavi z njihovo vrednostjo pred popravilom, so tudi vključena pod to postavko bodisi kot sestavni del stroja bodisi kot amortizacija opreme, ki bo ustrezno prirejena, da bo upoštevala podaljšano življenjsko dobo (zaradi popravil) tega predmeta ali z razporeditvijo stroškov večjih popravil preko več zaporednih let.
The amount of annual depreciation should be calculated according to the linear or diminishing balance method.
Znesek letne amortizacije je treba izračunati po linearni ali degresivni metodi.
The rate of depreciation is determined by various factors, which depend for the most part on the particular conditions of the region and of the production in question (amount of use in each year) but also on technical progress.
Stopnjo amortizacije določajo različni faktorji, kar je v glavnem odvisno od posebnih pogojev v regiji in od zadevne proizvodnje (vsakoletna količina uporabe) pa tudi od tehničnega napredka.
In view of the resulting differences in depreciation from one region to another, and even from one holding to another, accountancy offices may choose rates for each item of machinery or equipment appropriate to the region or holding, the aim being to keep as closely as possible to the actual depreciation in value of the machinery.
Glede na razlike v amortizaciji med regijami in celo med gospodarstvi, lahko računovodske pisarne izberejo stopnje za vsak del strojev ali opreme kot je primerno za regijo ali gospodarstvo s ciljem, da se držijo kolikor je le mogoče blizu letni amortizacije vrednosti strojev.
Closing valuation is the value of assets at the end of the accounting year.
Vrednost na koncu obračunskega obdobja je vrednost sredstev na koncu obračunskega leta.
It is calculated on the basis of the replacement value at that time and the period of depreciation still to run.
Izračuna se na osnovi nadomestne vrednosti v tem času in obdobja do konca amortizacije.
The amounts indicated should relate only to amounts still outstanding i.e. loans contracted minus the repayments already made.
Navedeni zneski se nanašajo samo na še neporavnane zneske, to so posojila minus že plačani zneski.
Loans in the form of fixed interest debenture bonds are valued at their cash value.
Posojila v obliki obveznic s stalno obrestno mero se ovrednotijo po njihovi denarni vrednosti.
Information must be supplied at least for positions 374, 378, 382, 386, 390 and 394.
Informacije se mora navesti vsaj za mesta 374, 378, 382, 386, 390 in 394.
Loans are indicated according to duration, i.e.:
Posojila so navedena glede na trajanje, to je:
Loans in respect of the holding for a duration of one year and over.
Posojila v zvezi z gospodarstvom za dobo enega leta ali več.
Loans in respect of the holding for less than one year, debts and outstanding payments.
Posojila v zvezi z gospodarstvom za dobo manj od enega leta, dolgovi in neporavnani računi.
of which: loans for the purchase of land (columns 3 and 7), loans for other assets (columns 4 and 8).
od tega: posojila za nakup zemljišča (stolpca 3 in 7), posojila za druga sredstva (stolpca 4 in 8).
The sum of these items makes up the amounts shown in column 1 (total opening valuation) (= columns 2 + 4) and column 5 (total closing valuation) (= columns 6 + 8).
Vsota teh točk da zneske, ki so prikazani v stolpcu 1 (skupna vrednost na začetku obračunskega obdobja) (= stolpca 2 + 4) in v stolpcu 5 (skupna vrednost na koncu obračunskega obdobja) (= stolpca 6 + 8).
Data in monetary terms in the farm return are expressed according to the Member State concerned:
Podatki, izraženi v denarju v poročilu s kmetijskega gospodarstva, so navedeni glede na zadevno državo članico:
either exclusive of VAT; this method should be applied for all holdings subject to the normal VAT system,
ali brez DDV; ta način je treba uporabljati za vsa gospodarstva, ki so zavezana normalnemu sistemu DDV,
or inclusive of VAT.
ali z vključenim DDV.
The Member States in which this method is used should provide annually, with the computer media containing the year’s accounting data, a list of VAT rates applied during the year for each item of the farm return.
Države članice, ki uporabljajo ta način, morajo letno priskrbeti na računalniških medijih, ki vsebujejo letne računovodske podatke, seznam stopenj DDV uporabljenih med letom za vsako točko poročila s kmetijskega gospodarstva.
In the case of holdings subject to the normal VAT system nothing should be entered under headings 108 to 111.
Pri kmetijah, ki so zavezane normalnemu sistemu DDV, se pod postavke 108 do 111 ne napiše ničesar.
The same applies if purchases and sales in the farm return are entered with VAT included.
Isto velja, če so bili nakupi in prodaja navedeni v poročilu s kmetijskega gospodarstva z vključenim DDV.
The following details on VAT should be provided:
Treba je priskrbeti naslednje podrobnosti o DDV:
The VAT system (serial number 400) to which the holding is subject should be shown for each holding by the code number in the following list:
V naslednjem seznamu je treba za vsako gospodarstvo navesti kodno številko sistema DDV (s serijsko številko 400), ki mu je zavezano gospodarstvo:
Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding
Kadar za gospodarstvo veljata dva sistema, navedite šifro sistema DDV (ki se uporablja za serijsko številko 400) za manjšinski sistem.
Headings 108 to 111
Postavke 108 do 111
Headings 108 to 111 shall be filled in only, if the holding is subject to the agricultural system (or similar systems).
Postavke 108 do 111 se izpolnijo samo, če je gospodarstvo zavezano kmetijskemu sistemu (ali podobnim sistemom).
The agricultural system (or similar systems) aims to give overall compensation for the VAT paid on the purchase of goods and services at current prices and on investments.
Kmetijski sistem davčnih zavezancev (ali podoben sistem) si prizadeva dajati vsestranske kompenzacije za plačan DDV na nakup blaga in storitev po trenutnih cenah in na investicije.
In this case sales and purchases are entered without VAT.
V teh primerih so prodaja in nakupi vpisani brez DDV.
VAT collected during the accounting year on products sold.
DDV pobran med obračunskim letom za prodane proizvode.
VAT paid during the accounting year on the current purchase of goods and services.
DDV plačan med obračunskim letom za tekoči nakup blaga in storitev.
In Italy this heading also includes VAT paid to the fiscal authorities under the pro rata arrangement.
V Italiji ta postavka vključuje tudi DDV, plačan davčnim organom po dogovoru pro rata.
VAT paid during the accounting year on the purchase of capital goods (investments).
DDV plačan med obračunskim letom za nakup investicijskih dobrin (investicije).
VAT refunded by the tax authorities
Povrnjeni DDV s strani davčnih organov
Amount of reimbursement.
Znesek povračila.
The grants and subsidies to be entered under headings 112 to 118 are those which have been granted from public funds, excluding grants and subsidies on investments entered under headings 94 to 103.
Regresi in subvencije, ki se vpišejo pod postavke 112 do 118, so tisti, ki so bili dodeljeni iz javnih sredstev razen regresov in subvencij za investicije, ki se vpišejo pod postavke 94 do 103.