natgillin/translations-raw huggingface dataset:
Purchased goods and services are valued at the purchase price excluding deductible VAT and other deductible taxes directly linked to turnover.
Nakupljeno blago in storitve se vrednotijo po nakupni ceni brez odbitnega DDV in drugih odbitnih davkov, neposredno povezanih s prihodkom.
Labour expenditure includes the gross wages and salaries including employers' charges and social security costs, but excluding general overhead.
Stroški dela vključujejo bruto plače, vključno s stroški delodajalcev in stroški socialnega zavarovanja, ne vključujejo pa splošnih stroškov.
Resource use and saving activities (e.g. water supply or the saving of energy or raw materials), unless the primary purpose is environmental protection: e.g. when these activities aim at implementing national or international environmental policy and are not undertaken for cost saving reasons.
poraba virov in varčevalne dejavnosti (npr. oskrba z vodo, varčevanje z energijo ali surovinami), razen če je prvotni razlog varstvo okolja: npr. če so te dejavnosti usmerjene v izvajanje nacionalne ali mednarodne okoljske politike in se ne opravljajo iz varčevalnih razlogov,
Payments of taxes, fees or charges by the reporting unit that are not linked to purchasing an environmental service related to the environmental impacts of the operating activity of the company, even if the government authorities have earmarked the revenue for financing environmental protection activities (e.g. taxes on pollution).
plačila davkov, pristojbin ali dajatev poročevalske enote, ki niso povezani z nakupom storitve varstva okolja v zvezi z učinki, ki jih ima poslovna dejavnost podjetja na okolje, čeprav so vladni organi namensko rezervirali prihodek za financiranje dejavnosti v zvezi z varstvom okolja (npr. davki na onesnaževanje),
Calculated cost items such as depreciation of environmental equipment, capital loss due to forced replacement or general overhead.
izračunane stroškovne postavke, kot so amortizacija opreme za varstvo okolja, izguba iz kapitala zaradi prisilne zamenjave ali splošnih stroškov,
Loss of income, compensatory charges, fines, penalties and similar which do not relate to an environmental protection activity.
izguba dohodka, kompenzacijske dajatve, globe, kazni in podobno, ki niso povezane z okoljevarstveno dejavnostjo.
The definition of current expenditure is based on the accounting standards applied by the company in its bookkeeping, in compliance with EU accounting standards: i.e. current expenditure includes all expenditure that is not capitalised but charged to the profit and loss account.
Opredelitev tekočih odhodkov temelji na računovodskih standardih, ki jih podjetje uporablja v knjigovodstvu in so v skladu z računovodskimi standardi EU: tj. tekoči odhodki vključujejo vse odhodke, ki niso kapitalizirani, ampak bremenijo izkaz poslovnega izida.
It is the sum of purchase of raw materials and consumables, labour costs, public fees and charges, expenses for external services and rental and leasing charges for environmental protection activities.
To je vsota vrednosti nakupa surovin in potrošnega blaga, stroškov dela, javnih pristojbin in dajatev, stroškov za zunanje storitve ter stroškov najema in lizinga za okoljevarstvene dejavnosti.
13 11 0 Total purchase of goods and services
13 11 0 Skupaj nabava blaga in storitev
13 31 0 Personnel costs
13 31 0 Stroški dela
For the statistics on activities as defined in Section 3 of Annex II payments to subcontractors are payments made by the unit to third parties in return for industrial goods and services supplied as part of a subcontracting relationship defined as follows:
V statistikah o dejavnostih iz oddelka 3 Priloge II so plačila podizvajalcem plačila, ki jih enota plača tretjim strankam za industrijsko blago in storitve, zagotovljene kot del podizvajalskega razmerja, ki je opredeljen na naslednji način:
Two enterprises are linked by a subcontracting relationship whenever conditions A and B are met together:
Dve podjetji sta povezani v podizvajalskem razmerju, kadar sta izpolnjena pogoja A in B:
the customer enterprise, also said main contractor, participates in the conception of the product providing, even partially, technical specifications to the supplier enterprise, also said subcontractor, and/or provides it with the materials to be processed;
podjetje kupec, imenovan tudi glavni izvajalec, sodeluje pri zasnovi izdelka, pri čemer daje, tudi deloma, tehnične specifikacije podjetju dobavitelju, imenovanemu tudi podizvajalec, in/ali ponudi materiale, ki se obdelajo;
the customer enterprise sells the subcontracted product, either as such or as part of a more complex product, and takes on the after-sales liability for the product.
podjetje kupec proda izdelek podizvajalca kot tak ali kot del kompleksnejšega izdelka in prevzame poprodajno odgovornost za izdelek.
The mere stipulation of a colour, size or catalogue number does not constitute a technical specification in itself.
Zgolj določilo o barvi, velikosti ali kataloški številki samo po sebi ne pomeni tehnične posebnosti.
The manufacture of a tailor-made product does not of itself necessarily imply a subcontracting relationship.
Izdelava izdelka po meri sama po sebi ne pomeni nujno podizvajalskega razmerja.
For the statistics on activities as defined in Section 3 of Annex IV payments to subcontractors are payments made by the unit to third parties in return for construction works supplied as a part of a subcontracting relationship.
V statistikah o dejavnostih iz oddelka 3 Priloge IV so plačila podizvajalcem plačila, ki jih plača enota tretjim osebam za opravljena gradbena dela kot del podizvajalskega razmerja.
Two enterprises are linked by a subcontracting relationship, whenever conditions A, B, C and D are simultaneously satisfied:
Dve podjetji sta povezani v podizvajalskem razmerju, kadar so hkrati izpolnjeni pogoji A, B, C in D:
The customer enterprise contracts with the supplier enterprise, hereafter referred to as ‘sub-contractor’, for the execution of works or services which are incorporated specifically in the construction process;
Podjetje stranka sklene pogodbo s podjetjem dobaviteljem, v nadaljnjem besedilu „podizvajalcem“, za izvajanje del ali storitev, ki so posebej vključene v postopek gradnje.
The customer enterprise is responsible for the final product of the construction process, the responsibility covers also the parts carried out by the subcontractors; the subcontractor can in some cases carry some responsibility.
Podjetje kupec je odgovorno za končni izdelek postopka gradnje, pri čemer odgovornost vključuje tudi dele, ki jih opravljajo podizvajalci; podizvajalec lahko v nekaterih primerih nosi del odgovornosti.
The customer enterprise provides specifications to the subcontractor, for example, the work or service executed by the subcontractor must be tailor-made for the purposes of the specific project and cannot thus be a standardised or catalogue work or services.
Podjetje stranka zagotovi specifikacije podizvajalcu; delo ali storitev, ki jo opravi podizvajalec, mora biti na primer prilagojena ciljem posameznega projekta, zato to ne more biti standardizirano ali kataloško delo ali storitev.
The reciprocal contract is not otherwise ruled by an agreement of an associative type, such as a common answer for a call for tender, a consortium or joint venture, etc.
Vzajemna pogodba ni drugače določena s povezovalnim sporazumom, kot so skupni odgovor na razpis, konzorcij ali skupno podjetje itd.
Links with company accounts
Povezave z računovodskimi izkazi podjetja
Payments to subcontractors are not necessarily treated separately in company accounting.
Plačila podizvajalcem niso nujno prikazana ločeno v računovodskih izkazih podjetja.
They may be included in Other external charges and Other operating costs.
Vključena so lahko v druge stroške tujih storitev in druge poslovne stroške.
They may be included in other expenses in the income statement according to the nature of expenses
Vključena so lahko v druge stroške v izkazu poslovnega izida glede na vrsto odhodkov.
They may be included in other expenses in the income statement according to the function of expenses.
Vključena so lahko v druge stroške v izkazu poslovnega izida glede na vlogo odhodkov.
Links with other variables
Povezave z drugimi spremenljivkami
Part of Total purchases of goods and services (13 11 0).
Del skupne nabave blaga in storitev (13 11 0).
For the statistics on activities as defined in Section 3 of Annex IV Income from subcontracting is the turnover generated by the unit's own construction works provided to a third party under a subcontracting relationship.
V statistikah o dejavnostih iz oddelka 3 Priloge IV so prihodki iz podizvajalskih pogodb prihodki od prodaje, ki nastanejo z lastnim gradbenim delom enote, zagotovljenim tretji stranki na podlagi podizvajalskega razmerja.
Income from subcontracting is not necessarily treated separately in company accounting.
Prihodki iz podizvajalskih pogodb niso nujno prikazani ločeno v računovodskih izkazih podjetja.
It is included in Net turnover.
Vključeni so v čiste prihodke iz prodaje.
It is included in revenue in the income statement according to the nature of expenses
Vključeni so v prihodek v izkazu poslovnega izida na podlagi vrste odhodkov.
It is included in revenue in the income statement according to the function of expenses.
Vključeni so v prihodek v izkazu poslovnega izida na podlagi vloge odhodkov.
Part of Turnover from building (18 31 0) or turnover from civil engineering (18 32 0)
Del prihodkov od prodaje od gradenj (18 31 0) ali prihodkov od prodaje od gradnje objektov nizke gradnje (18 32 0)
Gross change in the provision for unearned premiums (+/-)
Sprememba kosmatih prenosnih premij (+/–)
Article 25 and 37 of Council Directive 91/674/EEC — gross change in the provision for unearned premiums is included in the technical part of the profit and loss accounts.
Člena 25 in 37 Direktive Sveta 91/674/EGS – sprememba kosmatih prenosnih premij je vključena v zavarovalno-tehnični del izkaza poslovnega izida.
For the layout of the profit and loss account (technical account): Article 34, I. 1(c) of Directive 91/674/EEC for non-life insurance business and Article 34, II 1(c) of Directive 91/674/EEC for life insurance business.
Za načrt izkaza poslovnega izida (zavarovalno-tehnični izid) glej člen 34, I. 1(c) Direktive 91/674/EGS za neživljenjsko zavarovanje in člen 34, II. 1(c) Direktive 91/674/EGS za življenjsko zavarovanje.
Gross change in the provision for unearned premiums is used in the calculation of gross premiums earned as well as in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.
Sprememba kosmatih prenosnih premij se uporablja pri izračunu kosmatega zneska prihodkov od premij pri izračunu kosmatega zavarovalno-tehničnega izida (32 17 0) ter drugih agregatov in bilanc.
Gross premiums written broken down by legal status
Obračunane kosmate zavarovalne premije, razčlenjene po pravnem statusu
The gross premiums written (see variable 12 11 0) are broken down by legal status as follows: incorporated enterprises limited by shares, mutual enterprises, branches of insurance enterprises with head office in non EEA Member States, others.
Obračunane kosmate zavarovalne premije (glej spremenljivko 12 11 0) so razčlenjene po pravnem statusu na naslednji način: delniške družbe z omejenim jamstvom, vzajemne zavarovalnice, podružnice zavarovalnic, ki imajo sedež v državi, ki ni članica EGP, drugo.
For reinsurance enterprises no branches of enterprises with head office in non-EEA countries are recorded.
Za pozavarovalnice se ne navede nobena podružnica podjetij s sedežem v državah, ki niso iz EGP.
Gross premiums written broken down by legal status is a further breakdown of the gross premiums written (12 11 0).
Obračunane kosmate premije, razčlenjene po pravnem statusu, so nadaljnja členitev spremenljivke obračunane kosmate premije (12 11 0).
Gross direct premiums written broken down according to the country of residence of the parent enterprise
Obračunane kosmate direktne zavarovalne premije, razčlenjene po državah, v katerih imajo matična podjetja svoj sedež
In accordance with the breakdown of variable 11 11 5 the gross direct premiums written are broken down into a share related to domestic controlled enterprises and a share related to foreign controlled enterprises.
V skladu z razčlenitvijo spremenljivke 11 11 5 se kosmate direktne zavarovalne premije razčlenijo na premije, ki se nanašajo na podjetja pod domačim nadzorom, in premije, ki se nanašajo na podjetja pod tujim nadzorom.
Gross reinsurance premiums accepted, written premiums broken down according to the country of residence of the parent enterprise
Obračunane kosmate premije sprejetih pozavarovanj, razčlenjene po državah, v katerih imajo matična podjetja svoj sedež
In accordance with the breakdown of variable 11 11 5 the gross reinsurance premiums accepted, written premiums are broken down into a share related to domestic controlled enterprises and a share related to foreign controlled enterprises.
V skladu z razčlenitvijo spremenljivke 11 11 5 se kosmate pozavarovalne premije razčlenijo na premije, ki se nanašajo na podjetja pod domačim nadzorom, in premije, ki se nanašajo na podjetja pod tujim nadzorom.
Allocated investment return transferred from the non-technical account
Razporejeni donos naložb, prenesen iz nezavarovalno-tehničnega izida
Article 42 and 43 of Council Directive 91/674/EEC — allocated investment return transferred from the non-technical account is included in the technical part of the profit and loss accounts.
Člena 42 in 43 Direktive Sveta 91/674/EGS – razporejeni donos naložb, prenesen iz izračuna izida iz rednega delovanja, je vključen v zavarovalno-tehnični del izkaza poslovnega izida.
For the layout of the profit and loss account: Article 34, I. 2 of Directive 91/674/EEC.
Za razporeditev izkaza poslovnega izida glej člen 34, I. 2 Direktive 91/674/EGS.
This data will be collected according to the different methods of allocating the investment income in the technical and non-technical account.
Ti podatki se bodo zbirali po različnih postopkih za razporeditev prihodkov od naložb v izračunu zavarovalno-tehničnega dela izida in izračun izida iz rednega delovanja.
For the countries which are using the possibilities permitted by Article 42(4) of Directive 91/674/EEC this item can be replaced by other items based on the choices created by this Article.
Države, ki izkoristijo možnosti, ki jih omogoča člen 42(4) Direktive 91/674/EGS, lahko to postavko zamenjajo z drugimi postavkami, ki jih izberejo izmed možnosti, ki jih ponuja omenjeni člen.
Allocated investment return transferred from the non-technical account is used in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.
Donos naložb, prenesen iz izračuna izida iz rednega delovanja, se uporablja pri izračunu kosmatega zavarovalno-tehničnega izida (32 17 0) ter drugih agregatov in bilanc.
Gross claims payments
Obračunani kosmati zneski škod
Article 38 of Council Directive 91/674/EEC — gross claims payments is included in the technical part of the profit and loss accounts.
Člen 38 Direktive Sveta 91/674/EGS – obračunani kosmati zneski škod so vključeni v zavarovalno-tehnični del izkaza poslovnega izida.
For the layout of the profit and loss account (technical account): Article 34, I. 4(a)(aa) of Directive 91/674/EEC for non-life insurance business and Article 34, II.
Za načrt izkaza poslovnega izida (izračun zavarovalno-tehničnega izida) glej člen 34, I. 4(a)(aa) Direktive 91/674/EGS za neživljenjsko zavarovanje in člen 34, II.
5(a)(aa) of Directive 91/674/EEC for life insurance business.
5(a)(aa) Direktive 91/674/EGS za življenjsko zavarovanje.
All gross payments on claims made during the financial year are covered.
Zajamejo se vsi kosmati zahtevki v zvezi s škodami, ki so nastale med obračunskim letom.
Gross claims payments are used in the calculation of Gross claims incurred as well as in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.
Obračunani kosmati zneski škod se uporabljajo pri izračunu kosmatih odhodkov za škode in pri izračunu kosmatega zavarovalno-tehničnega izida (32 17 0) ter drugih agregatov in bilanc.
Gross payments in respect of claims incurred in the current accounting year
Kosmata plačila za škode, nastale v tekočem obračunskem letu
Article 38 of Council Directive 91/674/EEC — gross payments in respect of claims incurred in the current accounting year is included in the technical part of the profit and loss accounts.
Člen 38 Direktive Sveta 91/674/EGS – kosmata plačila za škode, nastale v tekočem obračunskem letu, so vključena v zavarovalno-tehnični del izkaza poslovnega izida.
All gross payments on claims made during the financial year which are referring to claims incurred in the current accounting year are covered.
Zajamejo se vsa kosmata plačila za škode, ki so nastale med poslovnim letom in se nanašajo na škode, nastale v tekočem obračunskem letu.
Gross payments in respect of claims incurred in the current accounting year are part of the variable Gross claims payments (32 13 1).
Kosmata plačila škod, nastalih v tekočem obračunskem letu, so sestavni del spremenljivke Obračunani kosmati zneski škod (32 13 1).
Gross change in the provision for outstanding claims (+/-)
Sprememba kosmatih škodnih rezervacij (+/–)
Article 38 of Council Directive 91/674/EEC — gross change in the provision of outstanding claims is included in the technical part of the profit and loss accounts.
Člen 38 Direktive Sveta 91/674/EGS – sprememba kosmatih škodnih rezervacij je vključena v zavarovalno-tehnični del izkaza poslovnega izida.
For the layout of the profit and loss account (technical account): Article 34, I. 4(b)(aa) of Directive 91/674/EEC for non-life insurance business and Article 34, II.
Za načrt izkaza poslovnega izida (zavarovalno-tehnični izid) glej člen 34, I. 4(b)(aa) Direktive 91/674/EGS za neživljenjsko zavarovanje in člen 34, II.
5(b)(aa) of Directive 91/674/EEC for life insurance business.
5(b)(aa) Direktive 91/674/EGS za življenjsko zavarovanje.
Gross change in the provision for outstanding claims is used in the calculation of the variable Gross claims incurred as well as in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances
Sprememba kosmatih škodnih rezervacij se uporablja pri izračunu spremenljivke obračunani kosmati odhodki za škode in pri izračunu kosmatega zavarovalno-tehničnega izida (32 17 0) ter drugih agregatov in bilanc.
Gross operating expenses
Kosmati obratovalni stroški
This variable is the sum of acquisition costs, change in deferred acquisition costs and administrative expenses.
Ta spremenljivka je vsota stroškov pridobivanja zavarovanj, spremembe v razmejenih stroških pridobivanja zavarovanj in splošnih upravnih stroškov.
For the layout of the profit and loss account (technical account): Article 34, I. 7(a), (b) and (c) of Directive 91/674/EEC for non-life insurance business and Article 34, II.
Za načrt izkaza poslovnega izida (zavarovalno-tehnični izid) glej člen 34, I. 7(a), (b) in (c) Direktive 91/674/EGS za neživljenjsko zavarovanje in člen 34, II.
8(a), (b) and (c) of Directive 91/674/EEC for life insurance business.
8(b), (b) in (c) Direktive 91/674/EGS za življenjsko zavarovanje.
Gross operating expenses are used in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.
Kosmati poslovni odhodki se uporabljajo pri izračunu kosmatega zavarovalno-tehničnega izida (32 17 0) ter drugih agregatov in bilanc.
Change in the equalisation provision (+/-)
Sprememba v izravnalnih rezervacijah (+/–)
Article 30 of Council Directive 91/674/EEC — change in the equalisation provision is included in the technical part of the profit and loss accounts.
Člen 30 Direktive Sveta 91/674/EGS – sprememba v izravnalnih rezervacijah je vključena v zavarovalno-tehnični del izkaza poslovnega izida.
For the layout of the profit and loss account (technical account): Article 34, I. 9 of Directive 91/674/EEC for non-life insurance.
Za načrt izkaza poslovnega izida (zavarovalno-tehnični izid) glej člen 34, I. 9 Direktive 91/674/EGS za neživljenjsko zavarovanje.
Change in the equalisation provision is used in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.
Sprememba izravnalnih rezervacij se uporablja pri izračunu kosmatega zavarovalno-tehničnega izida (32 17 0) ter drugih agregatov in bilanc.
Other items in the technical account, gross amount (+/-)
Druge kosmate postavke v zavarovalno-tehničnem izidu (+/–)
This variable is the balance of the other technical income, gross amount, the gross changes in other technical provisions, not shown under other headings, bonuses and rebates, gross amount and the other technical charges, gross amount.
Ta spremenljivka je saldo drugih kosmatih zavarovalnih prihodkov, sprememb drugih kosmatih tehničnih rezervacij, ki niso prikazane pod drugimi postavkami, bonusov in popustov v kosmatem znesku ter drugih kosmatih zavarovalno-tehničnih odhodkov.
If the difference between the gross amount and the net amount of this item is of minor importance, this item can be replaced by ‘other items in the technical account, net amount’.
Če razlika med kosmatim in čistim zneskom te postavke ni pomembna, se lahko ta postavka zamenja z „drugimi čistimi postavkami v zavarovalno-tehničnem izidu“.
In this case this variable is the balance of the other technical income, net amount (32 16 1), the net changes in other technical provisions, not shown under other headings (32 16 2), bonuses and rebates, net amount (32 16 3) and the other technical charges, net amount (32 16 4).
V tem primeru je ta spremenljivka saldo drugih čistih zavarovalnih prihodkov (32 16 1), sprememb drugih čistih zavarovalno-tehničnih rezervacij, ki niso prikazane drugje (32 16 2), bonusov in popustov v čistem znesku (32 16 3) in drugih čistih zavarovalno-tehničnih odhodkov (32 16 4).
If Member States use the net amount it has to be indicated.
Če države članice uporabljajo neto znesek, morajo to označiti.
Other items in the technical account, gross amount is used in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.
Druge kosmate postavke v zavarovalno-tehničnem izidu se uporabljajo pri izračunu kosmatega zavarovalno-tehničnega izida (32 17 0) ter drugih agregatov in bilanc.
Other technical income, net amount
Drugi čisti zavarovalni prihodki
Net technical income, not shown under other headings.
Čisti zavarovalni prihodki, ki niso prikazani pod drugimi postavkami.
For the layout of the profit and loss account (technical account): Article 34, I. 3 of Directive 91/674/EEC for non-life insurance and Article 34, II.
Za načrt izkaza poslovnega izida (zavarovalno-tehnični izid) glej člen 34, I. 3 Direktive 91/674/EGS za neživljenjsko zavarovanje in člen 34, II.
4 of Directive 91/674/EEC for life insurance business.
4 Direktive 91/674/EGS za življenjsko zavarovanje.
The Other technical income, net amount is used in the calculation of Other items in the technical account, gross amount (32 16 0).
Drugi čisti zavarovalni prihodki se uporabljajo za izračun drugih kosmatih postavk v zavarovalno-tehničnem izidu (32 16 0).
Net changes in other technical provisions, not shown under other headings (+/-)
Spremembe drugih čistih zavarovalno-tehničnih rezervacij, ki niso prikazane drugje (+/–)
Article 26 of Council Directive 91/674/EEC — net changes in other technical provisions, not shown under other headings is included in the technical part of the profit and loss accounts.
Člen 26 Direktive Sveta 91/674/EGS – spremembe drugih čistih zavarovalno-tehničnih rezervacij, ki niso prikazane drugje, so vključene v zavarovalno-tehnični del izkaza poslovnega izida.
For the layout of the profit and loss account (technical account): Article 34, I. 5 of Directive 91/674/EEC for non-life insurance business and Article 34, II.
Za načrt izkaza poslovnega izida (zavarovalno-tehničnega izida) glej člen 34, I. 5 Direktive 91/674/EGS za neživljenjsko zavarovanje in člen 34, II.