natgillin/translations-raw huggingface dataset:
To counter the health risk that may result from exposure to a high melamine content in feed and food products, Commission Decision 2008/798/EC of 14 October 2008 imposing special conditions governing the import of products containing milk or milk products originating in or consigned from China, and repealing Commission Decision 2008/757/EC [2], provides for a prohibition on the importation into the Community of products containing milk or milk products, soya or soya products intended for the particular nutritional use of infants and young children, and requires Member States to perform systematic checks on all consignments originating in or consigned from China of feed and food containing milk, milk products, soya or soya products and of ammonium bicarbonate intended for food and feed.
Za preprečitev tveganja za zdravje zaradi izpostavljenosti melaminu v živilih in krmi Odločba Komisije 2008/798/ES z dne 14. oktobra 2008 o uvedbi posebnih pogojev za uvoz proizvodov, ki vsebujejo mleko ali mlečne proizvode, s poreklom ali poslanih s Kitajske ter o razveljavitvi Odločbe Komisije 2008/757/ES [2] določa, da se v Skupnost prepove uvoz proizvodov, ki vsebujejo mleko, mlečne proizvode, sojo ali sojine proizvode, za posebne prehranske namene za dojenčke ali majhne otroke, in zahteva, da države članice opravljajo sistematične preglede vseh pošiljk s poreklom ali poslanih s Kitajske, ki zajemajo krmo ali živila, ki vsebujejo mleko, mlečne proizvode, sojo ali sojine proizvode, in amonijev bikarbonat za krmo ali živila.
In that Decision the level of 2,5 mg/kg was considered to be the appropriate level to distinguish between the unavoidable background presence of melamine and unacceptable adulteration.
V navedeni odločbi je raven 2,5 mg/kg melamina primerna raven za razlikovanje med neizogibno prisotnostjo melamina in nesprejemljivim spreminjanjem živila.
The number of Rapid Alert System for Food and Feed (RASFF) notifications, as provided for in Article 2(4) of Decision 2008/798/EC, as regards unacceptable levels of melamine in those food and feed products from China has significantly decreased since January 2009, and the Chinese authorities have provided guarantees as regards the controls on melamine in such products exported to the Community.
Sporočanje prek sistema hitrega obveščanja za živila in krmo (sistem RASFF), kakor je določeno v členu 2(4) Odločbe 2008/798/ES, v zvezi z nesprejemljivimi ravnmi melamina v navedenih živilih in krmi s Kitajske se je od januarja 2009 znatno zmanjšalo, kitajske oblasti pa so zagotovile jamstva glede nadzora melamina v takšnih proizvodih, ki se uvažajo v Skupnost.
It is therefore appropriate to review the measures laid down in Decision 2008/798/EC.
Zato je primerno preveriti ukrepe iz Odločbe 2008/798/ES.
Taking into account that products containing milk or milk products, soya or soya products that are intended for the particular nutritional use of infants and young children represent the primary, and in some cases sole, source of nourishment for infants and young children, it is appropriate to maintain the prohibition on importation into the Community of any such products originating from China.
Proizvodi, ki vsebujejo mleko, mlečne proizvode, sojo ali sojine proizvode, za posebne prehranske namene za dojenčke in majhne otroke predstavljajo primarni, in v nekaterih primerih edini, vir prehrane za dojenčke in majhne otroke, zato je primerno ohraniti prepoved uvoza takšnih proizvodov s Kitajske v Skupnost.
Member States should ensure that any such products found on the market are destroyed without delay.
Države članice morajo zagotoviti, da se vsi takšni proizvodi, ki se odkrijejo na trgu, nemudoma uničijo.
At the same time, systematic checks on all consignments originating in or consigned from China of feed and food containing milk, milk products, soya or soya products and of ammonium bicarbonate intended for food and feed are no longer necessary given the significant decrease in RASFF notifications, so the intensity of physical checks should be reduced.
Ker sistematični pregledi vseh pošiljk amonijevega bikarbonata za krmo in živila ter krme in živil, ki vsebujejo mleko, mlečne proizvode, sojo ali sojine proizvode, s poreklom ali poslanih s Kitajske niso več potrebni zaradi upada hitrega sporočanja prek sistema RASFF, je treba zmanjšati pogostost fizičnih pregledov.
Since the level of 2,5 mg/kg continues to remain appropriate to distinguish between unavoidable background presence of melamine and unacceptable adulteration, products that contain a higher level of melamine should not enter the feed and food chain and should be safely disposed of.
Ker je raven 2,5 mg/kg melamina še vedno primerna raven za razlikovanje med neizogibno prisotnostjo melamina in nesprejemljivim spreminjanjem živila, proizvodi, ki vsebujejo višjo raven melamina, ne smejo biti vključeni v verigo s krmo in živili ter jih je treba varno odstraniti.
Therefore, Decision 2008/798/EC should be amended accordingly.
Odločbo 2008/798/ES je zato treba ustrezno spremeniti.
However, taking into account the nature of the amending provisions, it is appropriate to replace that Decision with a regulation, which could be reviewed at a later stage on the basis of the results of the controls carried out by the Member States.
Glede na naravo določb o spremembah je primerno navedeno odločbo nadomestiti z uredbo, ki se pozneje pregleda na podlagi rezultatov nadzora, ki ga izvedejo države članice.
For the purposes of this Regulation, references to China are to be understood as references to the People’s Republic of China.
V tej uredbi se sklicevanja na Kitajsko štejejo kot sklicevanja na Ljudsko republiko Kitajsko.
The import into the Community of products containing milk, milk products, soya or soya products intended for the particular nutritional use of infants and young children within the meaning of Directive 2009/39/EC of the European Parliament and of the Council of 6 May 2009 on foodstuffs intended for particular nutritional uses [3], originating or consigned from the People’s Republic of China shall be prohibited.
V Skupnost se uvoz proizvodov, ki vsebujejo mleko, mlečne proizvode, soje in sojine proizvode, za posebne prehranske namene za dojenčke in majhne otroke v smislu Direktive 2009/39/ES Evropskega parlamenta in Sveta z dne 6. maja 2009 o živilih za posebne prehranske namene [3], s poreklom ali poslanih s Kitajske, prepove.
Member States shall ensure that any such product found on the market shall be immediately withdrawn and destroyed.
Države članice zagotovijo, da se vsi takšni proizvodi, ki se odkrijejo na trgu, nemudoma odstranijo in uničijo.
Feed and food business operators or their representatives shall give prior notification to the control point referred to in Article 4(3) of the estimated date and time of arrival of all consignments originating in or consigned from China of ammonium bicarbonate intended for food and feed and of feed and food containing milk, milk products, soya or soya products.
Nosilci živilske dejavnosti in dejavnosti proizvodnje krme ali njihovi predstavniki predhodno obvestijo kontrolno točko iz člena 4(3) o pričakovanem datumu in času prihoda vseh pošiljk amonijevega bikarbonata za krmo ali živila ter krme ali živil, ki vsebujejo mleko, mlečne proizvode, sojo ali sojine proizvode, s poreklom ali poslanih s Kitajske.
The competent authorities of the Member States shall carry out documentary, identity and physical checks, including laboratory analysis on the consignments originating in or consigned from China, which are to be imported into the Community, of ammonium bicarbonate intended for food and feed and of feed and food containing milk, milk products, soya or soya products other than those referred to in Article 2(1).
Pristojni organi držav članic pregledajo dokumentacijo, preverijo identiteto in opravijo fizične preglede, vključno z laboratorijskimi analizami, pošiljk za uvoz v Skupnost amonijevega bikarbonata za živila in krmo ter živil in krme, ki vsebujejo mleko, mlečne proizvode, sojo ali sojine proizvode, razen tistih iz člena 2(1), s poreklom ali poslanih s Kitajske.
Identity and physical checks, including sampling and analysis to control the presence of melamine, shall be carried out on approximately 20 % of such consignments.
Preverjanje identitete in fizični pregledi, vključno z vzorčenjem in analizo, za nadzor prisotnosti melamina se izvajajo na približno 20 % takih pošiljk.
Member States may carry out random physical checks on other feed and food products with a high protein content originating from China, which are to be imported into the Community.
Države članice lahko izvajajo naključne fizične preglede druge krme in živil z visoko vsebnostjo beljakovin s poreklom s Kitajske, ki so namenjeni uvozu v Skupnost.
The physical checks referred to in this paragraph shall in particular aim at ascertaining the level of melamine, if any, in the product.
Cilj fizičnih pregledov iz tega odstavka je zlasti preveriti raven melamina v proizvodu, če je prisoten.
Consignments shall be kept under official control pending the availability of the results of the laboratory analysis.
Pošiljke se zadržijo pod uradnim nadzorom, dokler niso na voljo rezultati laboratorijske analize.
Any product found to contain more than 2,5 mg/kg melamine, following controls performed in accordance with paragraph 1, shall not enter the feed and food chain and shall be safely disposed of.
Vsak proizvod, pri katerem se po pregledu v skladu z odstavkom 1 ugotovi, da vsebuje več kot 2,5 mg/kg melamina, se izloči iz verige s krmo in živili ter se ga varno odstrani.
The checks referred to in paragraph 1 shall be carried out at control points specifically designated by the Member States for that purpose.
Pregledi iz odstavka 1 se izvajajo na kontrolnih točkah, ki jih države članice določijo posebej za ta namen.
Member States shall make the list of control points available to the public and communicate it to the Commission.
Države članice dajo javnosti na voljo seznam kontrolnih točk in ga posredujejo Komisiji.
The release for free circulation of consignments shall be subject to the presentation by the feed and food business operator or their representative to the custom authorities of the evidence that the official controls referred to in paragraph 1 have been carried out and favourable results from physical checks, where such checks are required, are known.
Pred sprostitvijo pošiljk v prosti pretok nosilec živilske dejavnosti in dejavnosti proizvodnje krme ali njihov predstavnik carinskim organom predloži dokaz, da je bil uradni nadzor iz odstavka 1 opravljen, rezultati fizičnih pregledov, kadar so takšni pregledi potrebni, pa ugodni.
Member States shall submit to the Commission every three months a report of all analytical results of the controls referred to in Article 4(1).
Države članice vsake tri mesece Komisiji predložijo poročilo o vseh rezultatih analiz uradnega nadzora iz člena 4(1).
Those reports shall be submitted during the month following each quarter.
Navedena poročila se predložijo v mesecu, ki sledi vsakemu četrtletju.
All costs resulting from the official controls referred to in Article 4(1), including sampling, analysis, storage and any measures taken following non-compliance, shall be borne by the feed and food business operator.
Vse stroške, nastale zaradi uradnega nadzora iz člena 4(1), vključno z vzorčenjem, analizo, shranjevanjem in vsemi ukrepi, ki so posledica neupoštevanja, poravna nosilec živilske dejavnosti in dejavnosti proizvodnje krme.
Commission Decision 2008/798/EC is repealed.
Odločba Komisije 2008/798/ES se razveljavi.
References to the repealed Decision shall be construed as references to this Regulation.
Sklicevanja na razveljavljeno odločbo se razlagajo kot sklicevanja na to uredbo.
OJ L 273, 15.10.2008, p. 18.
UL L 273, 15.10.2008, str. 18.
Commission Regulation (EC) No 1136/2009
Uredba Komisije (ES) št. 1136/2009
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 International Financial Reporting Standard (IFRS) 1
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede mednarodnega standarda računovodskega poročanja (MSRP) 1
On 27 November 2008, the International Accounting Standards Board (IASB) published the International Financial Reporting Standard 1 First-time adoption of international financial reporting standards, hereinafter ‘restructured IFRS 1’.
Odbor za mednarodne računovodske standarde (IASB) je 27. novembra 2008 objavil mednarodni standard računovodskega poročanja 1 Prvo sprejetje mednarodnih standardov računovodskega poročanja (v nadaljnjem besedilu: revidirani MSRP 1).
The restructured IFRS 1 replaces the existing IFRS 1 in order to make IFRS 1 easier to use and amend in the future.
Revidirani MSRP 1 zamenjuje veljavni MSRP 1 zaradi lažje uporabe in enostavnejše spremembe MSRP v prihodnosti.
The restructured IFRS 1 also removes from the standard some outdated transition guidance and contains some minor wording changes.
Revidirani MSRP 1 iz standarda tudi umika nekaj zastarelih smernic o prehodu in vsebuje nekaj manjših sprememb besedila.
The current requirements do not change.
Sedanje zahteve se ne spremenijo.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the restructured IFRS 1 meets 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 revidirani MSRP 1 izpolnjuje tehnična merila za sprejetje iz člena 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], proučila mnenje EFRAG o potrditvi in svetovala Komisiji, da je mnenje dobro uravnoteženo in objektivno.
In the Annex to Regulation (EC) No 1126/2008, International Financial Reporting Standard (IFRS) 1 First-time adoption of international financial reporting standards is replaced by IFRS 1 First-time adoption of international financial reporting standards (restructured in 2008) as set out in the Annex to this Regulation.
V Prilogi k Uredbi (ES) št. 1126/2008 se mednarodni standard za finančno poročanje (MSRP 1) Prvo sprejetje mednarodnih standardov za finančno poročanje nadomesti s MSRP 1 Prvo sprejetje mednarodnih standardov za finančno poročanje (revidiranih leta 2008), kakor je določeno v Prilogi k tej uredbi.
Each company shall apply IFRS 1, 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 2009.
Vse družbe uporabljajo MSRP 1, kakor je določen v Prilogi k tej uredbi, najpozneje od začetka svojega prvega obračunskega leta po 31. decembru 2009.
First-time adoption of international financial reporting standards
Prva uporaba Mednarodnih standardov računovodskega poročanja
INTERNATIONAL FINANCIAL REPORTING STANDARD 1
MEDNARODNI STANDARD RAČUNOVODSKEGA POROČANJA 1
1 The objective of this IFRS is to ensure that an entity’s first IFRS financial statements, and its interim financial reports for part of the period covered by those financial statements, contain high quality information that:
1 Cilj tega MSRP je zagotoviti, da prvi računovodski izkazi podjetja v skladu z MSRP in njegova medletna računovodska poročila za del obdobja, ki ga zajemajo ti računovodski izkazi, vsebujejo visoko kakovostne informacije, ki:
is transparent for users and comparable over all periods presented;
so za uporabnike pregledne in primerljive za vsa predstavljena obdobja;
provides a suitable starting point for accounting in accordance with International Financial Reporting Standards (IFRSs); and
zagotavljajo ustrezno izhodišče za računovodstvo v skladu z Mednarodnimi standardi računovodskega poročanja (MSRP); in
can be generated at a cost that does not exceed the benefits.
jih je mogoče pripraviti s stroški, ki ne presegajo koristi.
2 An entity shall apply this IFRS in:
2 Podjetje mora uporabiti ta MSRP v:
its first IFRS financial statements; and
prvih računovodskih izkazih v skladu z MSRP; in
each interim financial report, if any, that it presents in accordance with IAS 34 Interim Financial Reporting for part of the period covered by its first IFRS financial statements.
vsakem morebitnem medletnem računovodskem poročilu, ki ga predstavi v skladu z MRS 34 Medletno računovodsko poročanje za obdobje, zajeto v njegovih prvih računovodskih izkazih v skladu z MSRP.
3 An entity’s first IFRS financial statements are the first annual financial statements in which the entity adopts IFRSs, by an explicit and unreserved statement in those financial statements of compliance with IFRSs.
3 Prvi računovodski izkazi podjetja v skladu z MSRP so prvi letni računovodski izkazi, v katerih podjetje sprejme MSRP z izrecno izjavo brez pridržkov v teh računovodskih izkazih o skladnosti z MSRP.
Financial statements in accordance with IFRSs are an entity’s first IFRS financial statements if, for example, the entity:
Računovodski izkazi v skladu z MSRP so prvi računovodski izkazi podjetja v skladu z MSRP, če je podjetje na primer:
presented its most recent previous financial statements:
predstavilo svoje najnovejše prejšnje računovodske izkaze:
in accordance with national requirements that are not consistent with IFRSs in all respects;
v skladu z zahtevami v državi, ki v vseh pogledih niso skladne z MSRP;
in conformity with IFRSs in all respects, except that the financial statements did not contain an explicit and unreserved statement that they complied with IFRSs;
so v vseh pogledih skladne z MSRP, razen da računovodski izkazi niso vsebovali izrecne izjave brez pridržkov, da so pripravljeni v skladu z MSRP;
containing an explicit statement of compliance with some, but not all, IFRSs;
vsebujejo izrecno izjavo brez pridržkov o skladnosti z nekaterimi, vendar ne vsemi MSRP;
in accordance with national requirements inconsistent with IFRSs, using some individual IFRSs to account for items for which national requirements did not exist; or
v skladu z zahtevami v državi, ki niso skladne z MSRP, ob uporabi nekaterih posameznih MSRP za obračunavanje postavk, za katere zahteve v državi niso obstajale; ali
in accordance with national requirements, with a reconciliation of some amounts to the amounts determined in accordance with IFRSs;
v skladu z zahtevami v državi, z uskladitvijo nekaterih zneskov z zneski, določenimi v skladu z MSRP;
prepared financial statements in accordance with IFRSs for internal use only, without making them available to the entity’s owners or any other external users;
pripravilo računovodske izkaze v skladu z MSRP samo za notranjo uporabo in ji ni dalo na voljo lastnikom podjetja ali drugim zunanjim uporabnikom;
prepared a reporting package in accordance with IFRSs for consolidation purposes without preparing a complete set of financial statements as defined in IAS 1 Presentation of Financial Statements (as revised in 2007); or
pripravilo sveženj poročil v skladu z MSRP za namene konsolidiranja brez priprave celotnega sklopa računovodskih izkazov, kot je opredeljeno v MRS 1 Predstavljanje računovodskih izkazov (kakor je bil popravljen leta 2007); ali
did not present financial statements for previous periods.
ni predstavilo računovodskih izkazov za prejšnja obdobja.
4 This IFRS applies when an entity first adopts IFRSs.
4 Ta MSRP se uporablja, ko podjetje prvikrat uporabi MSRP.
It does not apply when, for example, an entity:
Ne uporablja se, kadar podjetje na primer:
stops presenting financial statements in accordance with national requirements, having previously presented them as well as another set of financial statements that contained an explicit and unreserved statement of compliance with IFRSs;
neha predstavljati računovodske izkaze v skladu z zahtevami v državi in jih je prej predstavljalo skupaj z drugim kompletom računovodskih izkazov, ki so vsebovali izrecno izjavo brez pridržkov o skladnosti z MSRP;
presented financial statements in the previous year in accordance with national requirements and those financial statements contained an explicit and unreserved statement of compliance with IFRSs; or
je v prejšnjem letu predstavilo računovodske izkaze v skladu z zahtevami v državi in so ti računovodski izkazi vsebovali izrecno izjavo brez pridržkov o skladnosti z MSRP; ali
presented financial statements in the previous year that contained an explicit and unreserved statement of compliance with IFRSs, even if the auditors qualified their audit report on those financial statements.
je v prejšnjem letu predstavilo računovodske izkaze, ki so vsebovali izrecno izjavo brez pridržkov o skladnosti z MSRP, celo če so revizorji dali pridržek na revizijsko poročilo za te računovodske izkaze.
5 This IFRS does not apply to changes in accounting policies made by an entity that already applies IFRSs.
5 Ta MSRP se ne uporablja za spremembe računovodskih usmeritev, ki jih naredi podjetje, ki že uporablja MSRP.
Such changes are the subject of:
Take spremembe so predmet:
requirements on changes in accounting policies in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; and
zahtev o spremembah v računovodskih usmeritvah MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake, in
specific transitional requirements in other IFRSs.
posebnih prehodnih zahtev v drugih MSRP.
Opening IFRS statement of financial position
Začetni izkaz finančnega položaja v skladu z MSRP
6 An entity shall prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs.
6 Podjetje mora na dan prehoda na MSRP pripraviti in predstaviti začetni izkaz finančnega položaja v skladu z MSRP.
This is the starting point for its accounting in accordance with IFRSs.
To je izhodišče za računovodstvo v skladu z MSRP.
Accounting policies
Računovodske usmeritve
An entity shall use the same accounting policies in its opening IFRS statement of financial position and throughout all periods presented in its first IFRS financial statements.
Podjetje mora uporabljati iste računovodske usmeritve v svojem začetnem izkazu finančnega položaja v skladu z MSRP in v vseh obdobjih, predstavljenih v prvih računovodskih izkazih v skladu z MSRP.
Those accounting policies shall comply with each IFRS effective at the end of its first IFRS reporting period, except as specified in paragraphs 13–19 and Appendices B–E.
Te računovodske usmeritve mora uskladiti z vsakim MSRP, veljavnim ob koncu prvega obdobja poročanja po MSRP, razen kot je določeno v 13.–19. členu in Prilogah B–E.
8 An entity shall not apply different versions of IFRSs that were effective at earlier dates.
8 Podjetje ne uporablja različnih možnosti v MSRP, ki so bile veljavne na zgodnejše datume.
An entity may apply a new IFRS that is not yet mandatory if that IFRS permits early application.
Podjetje lahko uporablja nov MSRP, ki še ni obvezen, če ta dovoljuje zgodnjo uporabo.
Example: Consistent application of latest version of IFRSs
Primer: Dosledna uporaba najnovejše različice MSRP
The end of entity A’s first IFRS reporting period is 31 December 20X5.
Konec prvega obdobja poročanja po MSRP podjetja A je 31. december 20X5.
Entity A decides to present comparative information in those financial statements for one year only (see paragraph 21).
Podjetje A odloči, da bo v teh računovodskih izkazih predstavilo primerjalne informacije samo za eno leto (glej 21. člen).