natgillin/translations-raw huggingface dataset:
31 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors states that a voluntary change in accounting policy shall be made only if the change results in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity's financial position, financial performance or cash flows.
31 MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake navaja, da se računovodska usmeritev prostovoljno spremeni, le če je posledica spremembe zagotavljanje zanesljivih in ustreznejših informacij v računovodskih izkazih o učinkih poslov, drugih dogodkih ali pogojih o finančnem položaju, finančni uspešnosti ali denarnih tokovih podjetja.
It is highly unlikely that a change from the fair value model to the cost model will result in a more relevant presentation.
Malo verjetno je, da bo posledica prehoda od modela poštene vrednosti k modelu nabavne vrednosti ustreznejša predstavitev.
50 In determining the carrying amount of investment property under the fair value model, an entity does not double-count assets or liabilities that are recognised as separate assets or liabilities.
50 Pri določanju knjigovodske vrednosti naložbene nepremičnine v okviru modela poštene vrednosti, podjetje sredstva ali obveze, ki se pripoznajo kot ločena sredstva ali obveze, šteje le enkrat.
the fair value of investment property held under a lease reflects expected cash flows (including contingent rent that is expected to become payable).
poštena vrednost naložbene nepremičnine v okviru najema kaže pričakovane denarne tokove (vključno s pogojno najemnino, za katero se pričakuje, da bo postala plačljiva).
Accordingly, if a valuation obtained for a property is net of all payments expected to be made, it will be necessary to add back any recognised lease liability, to arrive at the carrying amount of the investment property using the fair value model.
V skladu s tem, če je vrednotenje, ki se pridobi za nepremičnino, brez vseh pričakovanih plačil, bo nujno ponovno prišteti vsako pripoznano obvezo najema, da se pridobi knjigovodska vrednost naložbene nepremičnine z modelom poštene vrednosti.
Paragraphs 4 and 5 are amended and paragraph 14 is deleted.
in 5. člen se spremenita in črta se 14. člen.
The terms ‘estimated point-of-sale costs’ and ‘point-of-sale costs’ are replaced by ‘costs to sell’ where they appear as follows:
Izraza „ocenjeni stroški v trenutku prodaje“ in „stroški v trenutku prodaje“ se nadomestita z izrazom „stroški prodaje“, kot sledi:
Standard (paragraphs 12, 13, 26-28, 30-32, 34, 35, 38, 40, 48, 50 and 51)
Standard (12., 13., 26.–28., 30.–32., 34., 35., 38., 40., 48., 50. in 51. člen)
4 The table below provides examples of biological assets, agricultural produce, and products that are the result of processing after harvest:
4 V razpredelnici v nadaljevanju so zgledi bioloških sredstev, kmetijskih pridelkov in proizvodov, ki so posledica predelovanja po spravitvi pridelka:
Biological assets
Biološka sredstva
Agricultural produce
Kmetijski pridelki
Products that are the result of processing after harvest
Proizvodi, ki so posledica predelovanja po spravitvi pridelka
Trees in a plantation forest
Drevesa v gozdnem nasadu
Felled trees
Hlodi
Logs, lumber
Stavbni les
Costs to sell are the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes.
Stroški prodaje so dodatni stroški, ki se neposredno pripišejo odtujitvi sredstva, razen stroškov financiranja in davkov iz dobička.
14 [Deleted]
14 [Črtano.]
Appendix to Amendments to IAS 41
Dodatek k spremembam MRS 41
Entities shall apply these amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, IAS 2 Inventories, and IAS 36 Impairment of Assets when they apply the related amendments to IAS 41.
Podjetja uporabljajo te spremembe MSRP 5 Nekratkoročna sredstva za prodajo in ustavljeno poslovanje, MRS 2 Zaloge in MRS 36 Oslabitev sredstev, ko uporabljajo z njimi povezane spremembe MRS 41.
5 The measurement provisions of this IFRS [2] do not apply to the following assets, which are covered by the IFRSs listed, either as individual assets or as part of a disposal group:
5 Določbe o merjenju iz tega MSRP [2] ne veljajo za naslednja sredstva, ki jih zajemajo navedeni MSRP, kot posamezna sredstva ali kot del skupine za odtujitev:
non-current assets that are measured at fair value less costs to sell in accordance with IAS 41 Agriculture;
nekratkoročna sredstva, ki so izmerjena po pošteni vrednosti, zmanjšani za stroške prodaje v skladu s MRS 41 Kmetijstvo.
Paragraph 20 is amended.
Spremeni se 20. člen.
20 In accordance with IAS 41 Agriculture inventories comprising agricultural produce that an entity has harvested from its biological assets are measured on initial recognition at their fair value less costs to sell at the point of harvest.
20 V skladu s MRS 41 Kmetijstvo se zaloge kmetijskih pridelkov, ki jih je podjetje pridobilo iz svojih bioloških sredstev, ob začetnem pripoznanju izmerijo po pošteni vrednosti, zmanjšani za stroške prodaje, v trenutku pridobitve.
This is the cost of the inventories at that date for application of this Standard.
To so stroški zalog na datum uporabe tega standarda.
Paragraphs 2 and 5 are amended.
Spremenita se 2. in 5. člen.
2 This Standard shall be applied in accounting for the impairment of all assets, other than:
2 Ta standard se uporablja pri obračunavanju oslabitve vseh sredstev razen:
biological assets related to agricultural activity that are measured at fair value less costs to sell (see IAS 41 Agriculture);
bioloških sredstev, povezanih s kmetijsko dejavnostjo, ki so izmerjena po pošteni vrednosti, zmanjšani za stroške prodaje (glej MRS 41 Kmetijstvo),
5 This Standard does not apply to financial assets within the scope of IAS 39, investment property measured at fair value in accordance with IAS 40, or biological assets related to agricultural activity measured at fair value less costs to sell in accordance with IAS 41.
5 Ta standard ne velja za finančna sredstva na področju MRS 39, naložbene nepremičnine, ki so izmerjene po pošteni vrednosti v skladu s MRS 40, ali biološka sredstva, povezana s kmetijsko dejavnostjo, ki so izmerjena po pošteni vrednosti, zmanjšani za stroške prodaje, v skladu s MRS 41.
However, this Standard applies to assets that are carried at revalued amount (ie fair value) in accordance with other IFRSs, such as the revaluation model in IAS 16 Property, Plant and Equipment.
Vendar ta standard velja za sredstva, ki so izkazana po prevrednoteni vrednosti (tj. pošteni vrednosti) v skladu z drugimi MSRP, kot je model prevrednotenja v MRS 16 Opredmetena osnovna sredstva.
Identifying whether a revalued asset may be impaired depends on the basis used to determine fair value:
Prepoznavanje, ali je prevrednoteno sredstvo oslabljeno, pa je odvisno od podlage, uporabljene pri ugotavljanju poštene vrednosti:
This paragraph was amended by Improvements to IFRSs issued in May 2008 to clarify the scope of IAS 34.
Ta člen se je spremenil z Izboljšavami MSRP, objavljenimi maja 2008, za pojasnitev področja MRS 34.
Other than paragraphs 18 and 19 which require the assets in question to be measured in accordance with other applicable IFRSs.
Razen 18. in 19. člena, ki zahtevata, da se zadevna sredstva merijo v skladu z drugimi veljavnimi MSRP.
IFRS 1
MSRP 1
IAS 7
MRS 7
IAS 16
MRS 16 Opredmetena osnovna sredstva
IAS 41
MRS 41
IFRS 5
MSRP 5
IAS 2
MRS 2
IAS 36
MRS 36
HEDGING Hedging instruments
Instrumenti za varovanje pred tveganjem
Paragraph 81E is added. 5 An entity using the cost model for investment property in accordance with IAS 40 Investment Property shall use the cost model in this Standard. EFFECTIVE DATE
DATUM UVELJAVITVE
Measurement of change. The change in quality (for example, genetic merit, density, ripeness, fat cover, protein content, and fibre strength) or quantity (for example, progeny, weight, cubic metres, fibre length or diameter, and number of buds) brought about by biological transformation or harvest is measured and monitored as a routine management function.
merjenje sprememb: spreminjanje kakovosti (na primer genetskih odlik, gostote, zrelosti, maščobnosti, vsebnosti beljakovin in žilavosti vlaken) ali količine (na primer zaroda, teže, kubičnih metrov, dolžine ali premera vlaken ter števila brstičev), ki jih ustvarja biološka preobrazba ali spravitev, se meri in spremlja kot običajno področje nalog uravnavanja.
Commission Regulation (EC) No 71/2009
Uredba Komisije (ES) št. 71/2009
setting the quantity of maize available for intervention for period 2 of the 2008/09 marketing year
o določitvi količine koruze, ki je na voljo za intervencijo za fazo 2 v tržnem letu 2008/2009
Having regard to Commission Regulation (EC) No 687/2008 of 18 July 2008 establishing procedures for the taking-over of cereals by intervention agencies or paying agencies and laying down methods of analysis for determining the quality of cereals [2], and in particular the second subparagraph of Article 3(2) thereof,
ob upoštevanju Uredbe Komisije (CE) št. 687/2008 z dne 18. julija 2008 o uvedbi postopkov za prevzem žit s strani plačilnih agencij ali intervencijskih agencij in določitvi metode analiz za ugotavljanje kakovosti žit [2] in zlasti drugega pododstavka člena 3(2),
Article 3 of Regulation (EC) No 687/2008 lays down rules for awarding the quantities of maize eligible for intervention for the 2008/09 marketing year.
Člen 3 Uredbe (ES) št. 687/2008 določa pravila za dodelitev količin koruze, ki so upravičene do intervencije v tržnem letu 2008/2009.
The total quantity of maize offered for intervention in period 1, which ran from 1 August to 31 December 2008, did not exceed the limit laid down in point (a) of the second subparagraph of Article 11(1) of Regulation (EC) No 1234/2007.
Celotna količina koruze, ponujena v intervencijo v fazi 1, ki je trajala od 1. avgusta do 31. decembra 2008, ni presegla omejitve, določene v drugem pododstavku člena 11(1)(a) Uredbe (ES) št. 1234/2007.
The quantity of maize that may be offered for intervention in period 2 of the 2008/09 marketing year should therefore be published.
Zato je primerno, da se objavi količina koruze, ki je na voljo za intervencijo v fazi 2 v tržnem letu 2008/2009.
In accordance with the third subparagraph of Article 3(1) of Regulation (EC) No 687/2008, period 2 starts on the day following publication by the Commission in the Official Journal of the European Union of the quantity which remains available for intervention in that period.
Faza 2 začne teči dan po tem, ko se v skladu s tretjim pododstavkom člena 3(1) Uredbe (ES) št. 687/2008 v Uradnem listu Evropske unije objavi količino, ki je za to fazo še na razpolago za intervencijo.
That day is the first day for the submission of offers in all Member States, and the period in question ends no later than 30 April in Greece, Spain, Italy and Portugal, 30 June in Sweden and 31 May in the other Member States.
Ta dan je prvi dan za oddajo ponudb v vseh državah članicah, ta faza pa se zaključi najpozneje 30. aprila v Grčiji, Španiji, Italiji in na Portugalskem, 30. junija na Švedskem in 31. maja v drugih državah članicah.
This Regulation should therefore enter into force on the day of its publication in the Official Journal of the European Union,
Zato je treba za začetek veljavnosti te uredbe določiti dan objave v Uradnem listu Evropske unije –
The quantity of maize that may be offered for intervention in period 2 of the 2008/09 marketing year in accordance with Article 3 of Regulation (EC) No 687/2008 shall be 172377 tonnes.
Količina koruze, ki se lahko ponudi v intervencijo v fazi 2 tržnega leta 2008/2009 v skladu s členom 3 Uredbe (ES) št. 687/2008 znaša 172377 ton.
OJ L 192, 19.7.2008, p. 20.
UL L 192, 19.7.2008, str. 20.
Council Regulation (EC) No 72/2009
Uredba Sveta (ES) št. 72/2009
on modifications to the Common Agricultural Policy by amending Regulations (EC) No 247/2006, (EC) No 320/2006, (EC) No 1405/2006, (EC) No 1234/2007, (EC) No 3/2008 and (EC) No 479/2008 and repealing Regulations (EEC) No 1883/78, (EEC) No 1254/89, (EEC) No 2247/89, (EEC) No 2055/93, (EC) No 1868/94, (EC) No 2596/97, (EC) No 1182/2005 and (EC) No 315/2007
o spremembah skupne kmetijske politike s spremembo uredb (ES) št. 247/2006, (ES) št. 320/2006, (ES) št. 1405/2006, (ES) št. 1234/2007, (ES) št. 3/2008 in (ES) št. 479/2008 in razveljavitvi uredb (EGS) št. 1883/78, (EGS) št. 1254/89, (EGS) št. 2247/89, (EGS) št. 2055/93, (ES) št. 1868/94, (ES) št. 2596/97, (ES) št. 1182/2005 in (ES) št. 315/2007
After consulting the European Economic and Social Committee [2],
ob upoštevanju mnenja Evropskega ekonomsko-socialnega odbora [2],
After consulting the Committee of the Regions [3],
ob upoštevanju mnenja Odbora regij [3],
The reforms of the Common Agricultural Policy (CAP) agreed in 2003 and 2004 included provisions for reports to gauge their effectiveness, and in particular to appraise their impact with respect to their objectives and to analyse their effects on the relevant markets.
Reforme skupne kmetijske politike (SKP), dogovorjene v letih 2003 in 2004, so predvidevale predložitev poročil, s pomočjo katerih naj bi se ocenila njihova učinkovitost in predvsem njihov vpliv na doseganje zastavljenih ciljev ter analizirali njihovi učinki na ustreznih trgih.
The provisions of the CAP concerning public intervention should be simplified and aligned by extending tendering in order to achieve a harmonised approach insofar as possible.
Določbe SKP o javni intervenciji bi bilo treba poenostaviti in prilagoditi z razširitvijo razpisnega postopka, da bi se dosegel kolikor se da usklajen pristop.
In particular, the respect of maximum quantities and quantitative limits for cereals, butter and skimmed milk powder may require rapid action.
Zlasti zaradi spoštovanja največjih količin in količinskih omejitev za žita, maslo in posneto mleko v prahu, bi bilo potrebno hitro ukrepanje.
In order to provide for this, and since closing buying-in at a fixed price, adopting allocation coefficients and, for common wheat, switching to the tendering procedure, do not involve the exercise of discretion, the Commission should be permitted to do so without the assistance of the Committee.
Da bi to zagotovili in ker se pri zaključku odkupa pri točno določeni ceni, sprejetju koeficientov dodelitve in prehodu na razpisni postopek v primeru navadne pšenice ne izvaja diskrecijska pravica, bi moralo biti Komisiji omogočeno hitro ukrepanje brez pomoči odbora.
In respect of cereals intervention, the system should be adjusted to ensure competitiveness and market orientation for the sector, while keeping the role of intervention as a safety net in the event of market disruptions and facilitating farmers' response to market conditions.
Sistem intervencije za žita bi bilo treba prilagoditi, da se zagotovita konkurenčnost in tržna naravnanost v tem sektorju, hkrati pa bi bilo treba intervencijo ohraniti v vlogi varnostne mreže v primeru motenj na trgu in zaradi lažjega prilagajanja kmetov na tržne pogoje.
Upon adoption by the Council of Regulation (EC) No 735/2007 [4], which reformed the intervention system for maize the Commission undertook to review the cereals intervention system, on the basis of an analysis which revealed some degree of risk for additional barley intervention if prices were low.
Ob sprejetju Uredbe Sveta (ES) št. 735/2007 [4], ki je reformirala sistem intervencije za koruzo, je začela Komisija preučevati sistem intervencije za žito na podlagi analize, ki je razkrila določeno stopnjo tveganja za dodatno intervencijo za ječmen, če bi bile cene nizke.
The present outlook for cereals has, however, since changed significantly, and is characterised by a favourable world market price environment driven by expanding world demand and low global cereal stocks.
Obeti za žita pa so se od tedaj bistveno spremenili; zanje je značilno ugodno cenovno okolje na svetovnem trgu, ki je posledica naraščajočega povpraševanja v svetu in nizke svetovne zaloge žit.
Within this context, intervention levels should be set at zero for other feed grains.
V tem okviru bi bilo treba ukiniti intervencije za druga krmna žita.
This would allow for intervention without having negative implications for the cereals market as a whole.
To bi omogočilo intervencijo, ne da bi ta imela negativne posledice za trg za žita kot celoto.
The favourable outlook for the cereals sector also applies to durum wheat.
Ugodna napoved za sektor žit prav tako velja za trdo pšenico.
This means that buying into intervention has currently lost its relevance since market prices are significantly above the intervention price.
To pomeni, da so intervencijski odkupi trde pšenice zaenkrat izgubili svoj pomen, saj so tržne cene znatno višje od intervencijskih cen.
Therefore, buying into intervention for durum wheat is not currently necessary and intervention levels should be set at zero.
Intervencijski odkupi torej zaenkrat niso več potrebni in intervencije bi bilo treba ukiniti.
Since intervention for cereals should be a safety net rather than an element which influences price formation, the differences in harvesting periods across Member States, which effectively start the marketing years, are no longer relevant since the system will no longer provide for prices reflecting intervention levels plus monthly increments.
Ker bi morala biti intervencija za žita bolj varnostna mreža kot pa element, ki vpliva na oblikovanje cen, različna obdobja žetve v državah članicah, s katerimi se dejansko začnejo tržna leta, niso več pomembna, ker cene ne ustrezajo več ravnem intervencije skupaj z mesečnimi povečanji.
In the interests of simplification, the dates for cereals intervention should therefore be harmonised across the Community.
Zaradi poenostavitve bi bilo treba datume za intervencije za žita uskladiti v celotni Skupnosti.
Since the 2003 CAP reform, the competitiveness of the rice sector has increased, with stable production, falling stocks in view of increasing demand both in the Community and on the world market, and with the expected price significantly above the intervention price.
Od reforme SKP leta 2003 se je konkurenčnost sektorja riža povečala zaradi stabilne proizvodnje, zmanjševanja zalog zaradi naraščajočega povpraševanja v Skupnosti in na svetovnem trgu ter zaradi pričakovanih cen znatno nad intervencijsko ceno.
Therefore buying into intervention for rice is not currently necessary and intervention levels should be set at zero.
Intervencijski odkupi za riž torej zaenkrat niso več potrebni in intervencije bi bilo treba ukiniti.
Pigmeat production and consumption are projected to increase over the medium term, though at a slower pace than in the past decade, due to the competition from poultry meat and higher feed prices.
Proizvodnja in poraba svinjskega mesa bosta predvidoma srednjeročno naraščala, čeprav počasneje kot v preteklem desetletju zaradi konkurence perutninskega mesa in višjih cen krme.
Pigmeat prices are expected to remain significantly above the intervention price.
Pričakuje se, da bodo cene svinjskega mesa ostale znatno višje od intervencijskih cen.
Buying into intervention has not been used for many years for pigmeat and, in the light of the market situation and its perspectives, the possibility of buying into intervention should therefore be abolished.
Intervencijski odkup za svinjsko meso ni bil uporabljen že mnogo let in zaradi razmer in obetov na trgu bi bilo treba možnost intervencijskega odkupa zato ukiniti.
Since the current market situation and perspectives suggest that intervention would not, in any case, be applicable to pigmeat, durum wheat and rice in 2009, the changes to or abolition of intervention for these products should be carried out from the 2009/2010 marketing year.
Glede na sedanje razmere in obete na trgu je mogoče pričakovati, da se intervencija za prašičje meso, trdo pšenico in riž v letu 2009 v nobenem primeru ne bo uporabljala, zato bi bilo treba intervencijo za te proizvode spremeniti oziroma ukiniti od tržnega leta 2009/2010 naprej.
For other cereals, in order to allow farmers to adapt, the changes should only apply from the 2010/2011 marketing year.
Da se kmetom omogoči, da se prilagodijo, bi se morale spremembe za druga žita uporabljati od tržnega leta 2010/2011 naprej.
The medium-term outlook for the dairy sector is characterised by a continued increase in Community demand for high value added products; a substantial expansion in global demand for dairy commodities, driven by income and population growth in many regions of the world; and by changes in consumer preferences towards dairy products.
Za srednjeročno napoved za sektor mleka in mlečnih proizvodov je značilno stalno povečevanje povpraševanja v Skupnosti po proizvodih z visoko dodano vrednostjo; znatno povečanje svetovnega povpraševanja po mleku in mlečnih izdelkih, ki ga spodbujata rast dohodkov in prebivalstva v mnogih delih sveta, in naraščajoča naklonjenost potrošnikov mleku in mlečnim proizvodom.
Constrained by the milk quota ceilings, total Community milk production is projected to follow a gradual, though modest decline over the medium term as continued restructuring in the Member States, which were not members of the Community before 1 May 2004, will lead to a decline in subsistence milk production, while production growth remains limited due to the existence of quotas.
Skupna proizvodnja mleka v Skupnosti je omejena z zgornjimi vrednostmi mlečnih kvot, zato se predvideva, da bo na srednji rok postopoma, čeprav zmerno, upadala, saj bo stalno prestrukturiranje v državah članicah, ki niso bile članice Skupnosti pred 1. majem 2004, privedlo do upada proizvodnje mleka za samooskrbo, medtem ko rast proizvodnje ostaja omejena zaradi kvot.
At the same time, the quantity of milk delivered to dairies for processing is expected to continue to increase over the projected period.
Hkrati se bo v obdobju napovedi količina mleka, dobavljenega mlekarnam za predelavo, predvidoma še naprej povečevala.
In the light of strong internal and external demand, the milk quota system is hence restricting production expansion, as opposed to the situation when quotas were introduced as a response to overproduction.
Sistem mlečnih kvot torej glede na močno notranje in zunanje povpraševanje omejuje širitev proizvodnje, kar je v nasprotju s stanjem, ko so bile kvote uvedene kot odgovor na prekomerno proizvodnjo.
In such a market situation, quotas reduce market orientation because they distort farmers' response to price signals, and prevent efficiency gains in the sector by slowing down restructuring.
V takih tržnih razmerah kvote zmanjšujejo tržno naravnanost, ker izkrivljajo odzivanje kmetov na cenovne signale, z upočasnjevanjem prestrukturiranja pa preprečujejo izboljšanje učinkovitosti v sektorju.
The phasing-out of dairy quotas by annual increases of 1 % should therefore be provided per marketing year from 2009/2010 to 2013/2014.
Zato bi bilo treba predvideti postopno opuščanje mlečnih kvot z letnimi povečanji v višini 1 % na tržno leto med leti 2009/2010 do 2013/2014.
Other changes to make the milk quota system more flexible as regards the fat adjustment, by abolishing the adjustment set out in Article 80(2) of Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (the Single CMO Regulation) [5], and as regards the quota inactivity rules, by increasing the percentage in Article 72(2) of that Regulation which a producer should use during a twelve-month period and thus making it easier for unused quota to be reallocated, should also be made for the same reasons.
Iz istih razlogov bi bilo treba izvesti tudi druge spremembe, da bi sistem mlečnih kvot postal prožnejši kar zadeva prilagoditev vsebnosti maščobe, in sicer tako, da se odpravi prilagoditev iz člena 80(2) Uredbe Sveta (ES) št. 1234/2007 z dne 22. oktobra 2007 o vzpostavitvi skupne ureditve kmetijskih trgov in o posebnih določbah za nekatere kmetijske proizvode [5], kar zadeva predpise o neaktivnosti kvot pa poveča odstotni delež v členu 72(2) navedene uredbe, ki naj bi ga proizvajalec uporabljal v 12-mesečnem obdobju, s čimer se olajša ponovna dodelitev neporabljene kvote.