natgillin/translations-raw huggingface dataset:
For this purpose, significance shall be judged with respect to profit or loss, and total assets or total liabilities, or, when changes in fair value are recognised in other comprehensive income, total equity.
V ta namen je treba pomembnost ocenjevati glede na poslovni izid ter vsa sredstva ali vse obveznosti ali, če so spremembe poštene vrednosti pripoznane v drugem vseobsegajočem donosu, glede na ves lastniški kapital.
An entity shall present the quantitative disclosures required by this paragraph in tabular format unless another format is more appropriate.
Podjetje mora predstaviti kvantitativna razkritja, ki jih zahteva ta člen, v obliki tabele, razen če je druga oblika primernejša.
Paragraph 39 is amended.
Spremeni se 39. člen.
Paragraph 44G is added.
Doda se 44.G člen.
Liquidity risk
Likvidnostno tveganje
39 An entity shall disclose:
39 Podjetje mora razkriti:
a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities.
analizo zapadlosti v plačilo za neizpeljane finančne obveznosti (vključno z izdanimi pogodbami o poroštvu), s prikazom preostalih pogodbenih zneskov, zapadlih v plačilo.
a maturity analysis for derivative financial liabilities.
analizo zapadlosti v plačilo za izpeljane finančne obveznosti.
The maturity analysis shall include the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows (see paragraph B11B).
Analiza zapadlosti v plačilo mora vsebovati preostale pogodbene zneske, zapadle v plačilo, za tiste izpeljane finančne obveznosti, za katere so pogodbeni zneski zapadlosti v plačilo bistveni za razumevanje časovnega okvira denarnih tokov (glej B11.B člen).
a description of how it manages the liquidity risk inherent in (a) and (b).
opis, kako podjetje obvladuje likvidnostno tveganje, vsebovano v (a) in (b).
Improving Disclosures about Financial Instruments (Amendments to IFRS 7), issued in March 2009, amended paragraphs 27, 39 and B11 and added paragraphs 27A, 27B, B10A and B11A–B11F.
Izboljšanje razkritij glede finančnih instrumentov (spremembe MSRP 7), izdane marca 2009, so spremenile 27., 39. in B11. člen ter dodale 27.A, 27.B, B10.A in B11.A–B11.F člen.
In the first year of application, an entity need not provide comparative information for the disclosures required by the amendments.
V prvem letu uporabe podjetju ni treba priskrbeti primerjalnih podatkov za razkritja, ki jih zahtevajo spremembe.
If an entity applies the amendments for an earlier period, it shall disclose that fact.
Če podjetje uporablja te spremembe za zgodnejše obdobje, mora to razkriti.
Defined terms
Opredeljeni izrazi
The following term is amended.
Spremeni se naslednji izraz.
liquidity risk
likvidnostno tveganje
The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset.
Tveganje, da bo podjetje naletelo na težave pri izpolnjevanju obvez, povezanih s finančnimi obveznostmi, ki so poravnane z izročitvijo denarja ali drugega finančnega sredstva.
A heading and paragraph B11 are amended.
Spremenita se naslov in B11. člen.
Paragraphs B10A and B11A–B11F are added and paragraphs B12–B16 are deleted.
Dodata se B10.A in B11.A–B11.F člen ter zbriše se B12.–B16. člen.
Paragraphs B12 and B13 are replaced by paragraph B11C(a) and (b).
in B13. člen se zamenjata z B11.C(a) in (b) členom.
Paragraphs B14 and B16 are replaced by paragraph B11D.
in B16. člen se zamenjata z B11.D členom.
Nature and extent of risks arising from financial instruments (paragraphs 31–42)
Narava in obseg tveganj, ki izhajajo iz finančnih instrumentov (31.–42. člen)
B10A In accordance with paragraph 34(a) an entity discloses summary quantitative data about its exposure to liquidity risk on the basis of the information provided internally to key management personnel.
B10A V skladu s 34.(a) členom podjetje razkrije pregled kvantitativnih podatkov o svoji izpostavljenosti likvidnostnemu tveganju na podlagi informacij, ki so znotraj podjetja posredovane ključnemu poslovodnemu osebju.
An entity shall explain how those data are determined.
Podjetje mora razkriti, kako so ti podatki določeni.
If the outflows of cash (or another financial asset) included in those data could either:
Če bi denarni odtoki (ali odtoki drugih finančnih sredstev) iz teh podatkov lahko:
occur significantly earlier than indicated in the data, or
nastopili bistveno prej, kot je navedeno v podatkih, ali
be for significantly different amounts from those indicated in the data (eg for a derivative that is included in the data on a net settlement basis but for which the counterparty has the option to require gross settlement),
bili za bistveno drugačne zneske, kot je navedeno v podatkih (npr. za izpeljani instrument, ki je vključen v podatkih na podlagi neto poravnave pobotanega zneska, vendar za katerega ima nasprotna stranka možnost zahtevati bruto poravnavo),
the entity shall state that fact and provide quantitative information that enables users of its financial statements to evaluate the extent of this risk unless that information is included in the contractual maturity analyses required by paragraph 39(a) or (b).
mora podjetje navesti to dejstvo in zagotoviti kvantitativne informacije, ki uporabnikom njegovih finančnih izkazov omogočajo ocenitev obsega tega tveganja, razen če je ta informacija vključena v analize pogodbenih rokov zapadlosti v plačilo, ki jih zahteva 39.(a) in (b) člen.
B11 In preparing the maturity analyses required by paragraph 39(a) and (b) an entity uses its judgement to determine an appropriate number of time bands.
B11 Pri pripravi analiz zapadlosti v plačilo, zahtevanih v skladu z 39.(a) in (b) členom, podjetje po lastni presoji določi ustrezno število časovnih sklopov.
For example, an entity might determine that the following time bands are appropriate:
Podjetje lahko na primer določi, da so ustrezni naslednji časovni sklopi:
not later than one month;
največ mesec dni,
later than one month and not later than three months;
več kot en mesec in največ tri mesece,
later than three months and not later than one year; and
več kot tri mesece in največ eno leto, ter
later than one year and not later than five years.
več kot eno leto in največ pet let.
B11A In complying with paragraph 39(a) and (b), an entity shall not separate an embedded derivative from a hybrid (combined) financial instrument.
B11A V skladu z 39.(a) in (b) členom podjetje ne sme ločiti vstavljenih izpeljanih finančnih instrumentov od mešanih (sestavljenih) finančnih instrumentov.
For such an instrument, an entity shall apply paragraph 39(a).
Za tak instrument mora podjetje uporabiti 39.(a) člen.
B11B Paragraph 39(b) requires an entity to disclose a quantitative maturity analysis for derivative financial liabilities that shows remaining contractual maturities if the contractual maturities are essential for an understanding of the timing of the cash flows.
B11B 39.(b) člen zahteva, da podjetje razkrije kvantitativno analizo zapadlosti v plačilo za izpeljane finančne obveznosti, ki prikazuje preostale pogodbene zneske, zapadle v plačilo, če so pogodbeni zneski, zapadli v plačilo, bistveni za razumevanje časovnega okvira denarnih tokov.
For example, this would be the case for:
To velja na primer pri:
an interest rate swap with a remaining maturity of five years in a cash flow hedge of a variable rate financial asset or liability.
zamenjavi obrestnih mer s preostalo dobo zapadlosti pet let pri varovanju denarnih tokov pred tveganjem za finančna sredstva ali obveznost s spremenljivo obrestno mero.
all loan commitments.
vseh obvezah iz posojil.
B11C Paragraph 39(a) and (b) requires an entity to disclose maturity analyses for financial liabilities that show the remaining contractual maturities for some financial liabilities.
B11C 39.(a) in (b) člen zahteva, da podjetje razkrije analize zapadlosti v plačilo za finančne obveznosti, ki prikazujejo preostale pogodbene zneske, zapadle v plačilo, za nekatere finančne obveznosti.
In this disclosure:
V tem razkritju:
when a counterparty has a choice of when an amount is paid, the liability is allocated to the earliest period in which the entity can be required to pay.
ko nasprotna stranka lahko izbira, kdaj je znesek plačan, je obveznost alocirana na najzgodnejše obdobje, v katerem se od podjetja lahko zahteva plačilo.
For example, financial liabilities that an entity can be required to repay on demand (eg demand deposits) are included in the earliest time band.
Tako so na primer finančne obveznosti, ki jih podjetje mora na zahtevo plačati (npr. vloge na vpogled), vključene v prvi časovni sklop.
when an entity is committed to make amounts available in instalments, each instalment is allocated to the earliest period in which the entity can be required to pay.
ko je podjetje dolžno zagotoviti razpoložljivost zneskov v obrokih, se vsak obrok dodeli prvemu obdobju, v katerem se od podjetja lahko zahteva, da plača.
For example, an undrawn loan commitment is included in the time band containing the earliest date it can be drawn down.
Nesklenjena obveza iz posojil je na primer vključena v časovni sklop, ki vsebuje prvi datum, na katerega je lahko črpana.
for issued financial guarantee contracts the maximum amount of the guarantee is allocated to the earliest period in which the guarantee could be called.
za izdane pogodbe o finančnem poroštvu je najvišji znesek poroštva alociran na najzgodnejše obdobje, v katerem se poroštvo lahko unovči.
B11D The contractual amounts disclosed in the maturity analyses as required by paragraph 39(a) and (b) are the contractual undiscounted cash flows, for example:
B11D Pogodbeni zneski, razkriti v analizah zapadlosti v plačilo v skladu z 39.(a) in (b) členom, so pogodbeni nediskontirani denarni tokovi, na primer:
gross finance lease obligations (before deducting finance charges);
bruto obveznosti iz finančnega najema (pred odbitkom finančnih obremenitev),
prices specified in forward agreements to purchase financial assets for cash;
cene, določene v terminskih pogodbah za nakup finančnih sredstev za gotovino,
net amounts for pay-floating/receive-fixed interest rate swaps for which net cash flows are exchanged;
neto zneski za plačilo zamenjav obrestnih mer s spremenljivim plačilom/fiksnim prejemom, za katere se izmenjajo neto denarni tokovi;
contractual amounts to be exchanged in a derivative financial instrument (eg a currency swap) for which gross cash flows are exchanged; and
pogodbeni zneski za izmenjavo v izpeljanem finančnem instrumentu (npr. valutna zamenjava), za katere se izmenjajo bruto denarni tokovi, ter
gross loan commitments.
bruto obveze iz posojil.
Such undiscounted cash flows differ from the amount included in the statement of financial position because the amount in that statement is based on discounted cash flows.
Taki nediskontirani denarni tokovi se razlikujejo od zneska, vključenega v izkazu finančnega položaja, ker je znesek v tem izkazu zasnovan na diskontiranih denarnih tokovih.
When the amount payable is not fixed, the amount disclosed is determined by reference to the conditions existing at the end of the reporting period.
Kadar plačljivi znesek ni fiksen, se razkriti znesek določi s sklicevanjem na pogoje, ki so veljali na koncu poročevalnega obdobja.
For example, when the amount payable varies with changes in an index, the amount disclosed may be based on the level of the index at the end of the period.
Kadar se plačljivi znesek na primer spreminja glede na spremembe indeksa, lahko razkriti znesek temelji na ravni indeksa na koncu obdobja.
B11E Paragraph 39(c) requires an entity to describe how it manages the liquidity risk inherent in the items disclosed in the quantitative disclosures required in paragraph 39(a) and (b).
B11E 39.(c) člen zahteva, da podjetje opiše, kako obvladuje likvidnostno tveganje, vsebovano v postavkah, ki so v skladu z 39.(a) in (b) členom razkrite v kvantitativnih razkritjih.
An entity shall disclose a maturity analysis of financial assets it holds for managing liquidity risk (eg financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities), if that information is necessary to enable users of its financial statements to evaluate the nature and extent of liquidity risk.
Podjetje mora razkriti analizo zapadlosti v plačilo finančnih sredstev, ki jih ima za obvladovanje likvidnostnega tveganja (npr. finančna sredstva, ki so pripravljena za prodajo ali se za njih pričakuje, da bodo ustvarjala denarne pritoke za poravnavo denarnih odtokov pri finančnih obveznostih), če so te informacije nujne za omogočanje uporabnikom računovodskih izkazov, da ovrednotijo naravo in obseg likvidnostnega tveganja.
B11F Other factors that an entity might consider in providing the disclosure required in paragraph 39(c) include, but are not limited to, whether the entity:
B11F Med druge dejavnike, ki jih podjetje lahko zagotovi v razkritju, zahtevanem v skladu z 39.(c) členom, med drugim spada, ali ima podjetje:
has committed borrowing facilities (eg commercial paper facilities) or other lines of credit (eg stand-by credit facilities) that it can access to meet liquidity needs;
dostop do posojil (npr. v okviu izdaje komercialnih papirjev) ali drugih kreditnih linij (npr. oblik pogojnega kredita), s katerimi lahko zadovolji likvidnostne potrebe;
holds deposits at central banks to meet liquidity needs;
depozite pri centralnih bankah za zadovoljitev likvidnostnih potreb;
has very diverse funding sources;
izjemno raznolike vire financiranja;
has significant concentrations of liquidity risk in either its assets or its funding sources;
pomembne koncentracije likvidnostnega tveganja v svojih sredstvih ali virih financiranja;
has internal control processes and contingency plans for managing liquidity risk;
notranje kontrolne postopke in rezervne načrte za obvladovanje likvidnostnega tveganja;
has instruments that include accelerated repayment terms (eg on the downgrade of the entity’s credit rating);
instrumente, ki vključujejo pogoje pospešenega odplačila (npr. ob slabšem ovrednotenju kreditne sposobnosti podjetja);
has instruments that could require the posting of collateral (eg margin calls for derivatives);
instrumente, ki bi lahko zahtevali polog varščine (npr. poziv k doplačilu kritja za izpeljane finančne instrumente);
has instruments that allows the entity to choose whether it settles its financial liabilities by delivering cash (or another financial asset) or by delivering its own shares; or
instrumente, ki dovoljujejo podjetju, da se odloči med poravnavo finančnih obveznosti z izročitvijo denarja (ali drugega finančnega sredstva) ali z izročitvijo lastnih delnic; ali
has instruments that are subject to master netting agreements.
ima instrumente, ki so predmet splošnega dogovora o vzajemnem pobotanju.
B12-B16 [Deleted]
B12–B16 [Izbrisano.]
Amendment to International Financial Reporting Standard 4
Sprememba Mednarodnih standardov računovodskega poročanja 4
Insurance Contracts
Zavarovalne pogodbe
Paragraph 39(d) is amended.
Spremeni se 39.(d) člen.
Nature and extent of risks arising from insurance contracts
Narava in obseg tveganj, ki izhajajo iz zavarovalnih pogodb
39 (d) information about credit risk, liquidity risk and market risk that paragraphs 31–42 of IFRS 7 would require if the insurance contracts were within the scope of IFRS 7.
39 (d) informacije o kreditnem tveganju, likvidnostnem tveganju in tržnem tveganju, ki bi jih zahtevali 31.–42. člen MSRP 7, če bi zavarovalne pogodbe spadale v področje uporabe MSRP 7.
However:
Toda:
an insurer need not provide the maturity analyses required by paragraph 39(a) and (b) of IFRS 7 if it discloses information about the estimated timing of the net cash outflows resulting from recognised insurance liabilities instead.
zavarovatelju ni treba zagotoviti analiz zapadlosti v plačilo, ki se zahtevajo v skladu z 39.(a) in (b) členom MSRP 7, če namesto tega razkrije informacije o ocenjenem časovnem okviru čistih denarnih odtokov iz naslova pripoznanih zavarovalnih obveznosti.
This may take the form of an analysis, by estimated timing, of the amounts recognised in the statement of financial position.
To je lahko v obliki analize, v ocenjenem časovnem okviru, zneskov, pripoznanih v izkazu finančnega položaja;
Commission Regulation (EC) No 1166/2009
Uredba Komisije (ES) št. 1166/2009
amending and correcting Commission Regulation (EC) No 606/2009 laying down certain detailed rules for implementing Council Regulation (EC) No 479/2008 as regards the categories of grapevine products, oenological practices and the applicable restrictions
o spremembi in popravku Uredbe Komisije (ES) št. 606/2009 o določitvi nekaterih podrobnih pravil za izvajanje Uredbe Sveta (ES) št. 479/2008 glede kategorij proizvodov vinske trte, enoloških postopkov in z njimi povezanih omejitev
Having regard to 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 (Single CMO Regulation) [1], and in particular Article 113d(2) and the third and fourth subparagraphs of Article 121 thereof,
ob upoštevanju 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 („Uredba o enotni SUT“) [1] ter zlasti člena 113d(2) in tretjega in četrtega pododstavka člena 121,
The protected designations of origin ‘Prosecco di Conegliano Valdobbiadene’ and ‘Montello e Colli Asolani’ are referred to in Commission Regulation (EC) No 606/2009 [2].
Zaščiteni označbi porekla „Prosecco di Conegliano Valdobbiadene“ in „Montello e Colli Asolani“ sta navedeni v Uredbi Komisije (ES) št. 606/2009 [2].
These designations were replaced by the protected designations of origin ‘Prosecco’, ‘Conegliano Valdobbiadene — Prosecco’, ‘Colli Asolani — Prosecco’ and ‘Asolo — Prosecco’ following the Italian Decree of 17 July 2009 published in the Italian official gazette, Gazzetta Ufficiale della Repubblica italiana No 173 of 28 July 2009.
Ti označbi sta bili zamenjani z zaščitenimi označbami porekla „Prosecco“, „Conegliano Valdobbiadene – Prosecco“, „Colli Asolani – Prosecco“ in „Asolo – Prosecco“, v skladu z italijansko uredbo z dne 17. julija 2009, objavljeno v italijanskem uradnem listu Gazzetta Ufficiale della Repubblica italiana št. 173 z dne 28. julija 2009.
In that Decree, the vine variety ‘Prosecco’ is now renamed ‘Glera’.
Na podlagi iste uredbe se sorta vinske trte „Prosecco“ zdaj imenuje „Glera“.
To prevent confusion between the name of the protected designation of origin ‘Prosecco’ and the name of the vine variety, the term ‘Prosecco’ should be replaced by ‘Glera’ when it refers to the vine variety in Regulation (EC) No 606/2009.
Da bi se izognili zamenjavam imena označbe izvora „Prosecco“ in imena sorte vinske trte, je treba v Uredbi (ES) št. 606/2009 izraz „Prosecco“, kadar označuje sorto vinske trte, nadomestiti z izrazom „Glera“.
The Italian authorities have officially indicated that the ‘Prosecco/Glera’ variety may not be cultivated in the Trentino-Alto Adige region; consequently Regulation (EC) No 606/2009 should no longer refer to that region as one where that variety may be produced.
Italijanski organi so uradno objavili, da se sorta „Prosecco/Glera“ ne sme gojiti v regiji „Trentino – Zgornje Poadižje“; zato je potrebno, da se v Uredbi (ES) št. 606/2009 ta regija ne navaja več kot možna regija za proizvodnjo te sorte.
There is a typographical error in Annex IA, Appendix 7, to Regulation (EC) No 606/2009 in the requirements for electrodialysis treatment.
V Dodatku 7 Priloge IA k Uredbi (ES) št. 606/2009 obstaja tipkarska napaka v zahtevah za obdelavo z elektrodializo.
The units for the maximum limit in the simulator should be expressed in μg/l and not in g/l.
Enota za najvišjo dopustno vrednost v simulantu mora biti μg/l in ne g/l.
Regulation (EC) No 606/2009 should be amended and corrected accordingly.
Uredbo (ES) št. 606/2009 je zato treba ustrezno spremeniti in popraviti.
Regulation (EC) No 606/2009 became applicable on 1 August 2009.
Uredba (ES) št. 606/2009 se uporablja od 1. avgusta 2009.
To make it consistent with the Italian national legislation and to guarantee identical oenological practices for the 2009 harvests, these amendments and corrections must be applied retroactively as of 1 August 2009.
Zaradi uskladitve z italijansko nacionalno zakonodajo in da bi bile zagotovljene enake enološke prakse za trgatev iz leta 2009, je treba zagotoviti, da se te spremembe in popravki uporabljajo retroaktivno od 1. avgusta 2009.
The measures provided for in this Regulation are in accordance with the opinion of the Regulatory Committee established by Article 195(3) of Regulation (EC) No 1234/2007,
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem regulatornega odbora, predvidenega v členu 195(3) Uredbe (ES) št. 1234/2007 –
Amendment of Regulation (EC) No 606/2009
Sprememba Uredbe (ES) št. 606/2009
Annex II to Regulation (EC) No 606/2009 is amended as follows:
Priloga II k Uredbi (ES) št. 606/2009 se spremeni na naslednji način:
in part B, paragraph 4(a), the second sentence is replaced by the following:
v odstavku 4(a) dela B se drugi stavek nadomesti z naslednjim stavkom:
‘However, quality aromatic sparkling wine may be produced in the traditional way by using, as constituents of the cuvée, wines obtained from grapes of the “Glera” variety harvested in the regions of Veneto and Friuli-Venezia Giulia;’;
„Kakovostno peneče vino aromatičnih sort pa se lahko pridobiva po tradicionalni metodi, če se za sestavino cuvéeja uporabijo vina iz grozdja sorte ‚Glera‘, pridelanega v regijah Benečija in Furlanija-Julijska krajina;“;
However, the cuvées intended for the preparation of quality sparkling wines with the protected designations of origin “Prosecco”, “Conegliano Valdobbiadene — Prosecco” and “Colli Asolani — Prosecco” or “Asolo — Prosecco” and prepared from a single vine variety may have a total alcoholic strength by volume of not less than 8,5 % vol.’;
Volumenski delež skupnega alkohola v cuvéeju, namenjenem za proizvodnjo kakovostnih penečih vin z zaščiteno označbo porekla ‚Prosecco‘, ‚Conegliano Valdobbiadene – Prosecco‘ in ‚Colli Asolani – Prosecco‘ ali ‚Asolo – Prosecco‘, proizvedenih iz ene same sorte vinske trte, lahko znaša najmanj 8,5 vol. %.“;
in paragraph 9(a) the second sentence is replaced by the following:
v odstavku 9(a) se drugi stavek nadomesti z naslednjim stavkom:
‘By derogation, a quality aromatic sparkling wine with a protected designation of origin may be produced by using, as constituents of the cuvée, wines obtained from grapes of the “Glera” vine variety harvested in the regions of the designations of origin “Prosecco”, “Conegliano-Valdobbiadene — Prosecco”, “Colli Asolani — Prosecco” and “Asolo — Prosecco”;’;
„Ne glede na to se kakovostno peneče vino aromatičnih sort z zaščiteno označbo porekla lahko pridobiva tako, da se za sestavino cuvéeja uporabijo vina iz grozdja sorte vinske trte ‚Glera‘, pridelanega na območjih z označbama porekla ‚Prosecco‘, ‚Conegliano-Valdobbiadene – Prosecco‘, ‚Colli Asolani – Prosecco‘ in ‚Asolo – Prosecco‘;“;
in Appendix 1, the term ‘Glera’ is inserted after the term ‘Girò N’ and the term ‘Prosecco’ is deleted.
v dodatku 1 se izraz „Glera“ vstavi za izrazom „Girò N“, izraz „Prosecco“ pa se črta.
Correction of Regulation (EC) No 606/2009
Popravek Uredbe (ES) št. 606/2009
In Annex IA to Regulation (EC) No 606/2009, Appendix 7, point 1.4, sixth subparagraph, the third sentence is replaced by the following:
V Prilogi IA Uredbe (ES) št. 606/2009 se tretji stavek šestega pododstavka točke 1.4 Dodatka 7 nadomesti z naslednjim stavkom:
‘The content in the simulant of all the determined compounds must be less than 50 μg/l.’.
„Vsebnost vseh določenih sestavin v simulantu ne sme presegati 50 μg/l.“
It shall apply from 1 August 2009.
Uporabljati se začne 1. avgusta 2009.
Commission Regulation (EC) No 1167/2009
Uredba Komisije (ES) št. 1167/2009