natgillin/translations-raw huggingface dataset:
After initial recognition and until the liability is settled, cancelled or expires, the acquirer shall measure a contingent liability recognised in a business combination at the higher of:
Po začetnem pripoznanju in dokler obveznost ni poravnana, razveljavljena ali zastarana, mora prevzemnik meriti pogojno obveznost, pripoznano v poslovni združitvi po višjem izmed zneskov:
the amount that would be recognised in accordance with IAS 37; and
znesek, ki bi bil pripoznan v skladu z MRS 37, ter
the amount initially recognised less, if appropriate, cumulative amortisation recognised in accordance with IAS 18 Revenue.
znesek, ki je bil začetno pripoznan, če je ustrezno, brez kumulativne amortizacije, pripoznane v skladu z MRS 18 Prihodki.
This requirement does not apply to contracts accounted for in accordance with IAS 39.
Ta zahteva ne velja za pogodbe, obračunane v skladu z MRS 39.
At the end of each subsequent reporting period, the acquirer shall measure an indemnification asset that was recognised at the acquisition date on the same basis as the indemnified liability or asset, subject to any contractual limitations on its amount and, for an indemnification asset that is not subsequently measured at its fair value, management’s assessment of the collectibility of the indemnification asset.
Ob koncu vsakega naslednjega poročevalnega obdobja mora prevzemnik meriti odškodninsko sredstvo, ki je bilo pripoznano na datum prevzema, enako kot odškodninsko obveznost ali sredstvo, ob upoštevanju pogodbenih omejitev glede zneska, in, za odškodninsko sredstvo, ki pozneje ni merjeno po pošteni vrednosti, ocene poslovodstva o unovčljivosti odškodninskega sredstva.
The acquirer shall derecognise the indemnification asset only when it collects the asset, sells it or otherwise loses the right to it.
Prevzemnik mora odpraviti odškodninsko sredstvo šele takrat, ko sredstvo prevzame, ga proda ali kako drugače zgubi pravico do njega.
Some changes in the fair value of contingent consideration that the acquirer recognises after the acquisition date may be the result of additional information that the acquirer obtained after that date about facts and circumstances that existed at the acquisition date.
Nekatere spremembe poštene vrednosti pogojnega nadomestila, ki ga prevzemnik pripozna po datumu prevzema, so lahko posledica dodatnih informacij o dejstvih in okoliščinah, ki so obstajali na datum prevzema, ki jih je prevzemnik dobil po tem datumu.
Such changes are measurement period adjustments in accordance with paragraphs 45–49.
Take spremembe so prilagoditve obdobja merjenja v skladu s 45.–49. členom.
However, changes resulting from events after the acquisition date, such as meeting an earnings target, reaching a specified share price or reaching a milestone on a research and development project, are not measurement period adjustments.
Vendar pa spremembe, ki so posledica dogodkov po datumu prevzema, kot so doseganje ciljnega čistega dobička, doseganje določene cene delnic ali doseganje mejnika v projektu raziskav in razvoja, niso prilagoditve obdobja merjenja.
The acquirer shall account for changes in the fair value of contingent consideration that are not measurement period adjustments as follows:
Prevzemnik mora obračunati spremembe poštene vrednosti pogojnega nadomestila, ki niso prilagoditve obdobja merjenja, na naslednji način:
Contingent consideration classified as equity shall not be remeasured and its subsequent settlement shall be accounted for within equity.
Pogojno nadomestilo, ki je razvrščeno kot lastniški kapital, se ne sme ponovno meriti in njegovo poznejšo poravnavo je treba obračunati v okviru lastniškega kapitala.
Contingent consideration classified as an asset or a liability that:
Pogojno nadomestilo, ki je razvrščeno kot sredstvo ali obveznost in ki:
is a financial instrument and is within the scope of IAS 39 shall be measured at fair value, with any resulting gain or loss recognised either in profit or loss or in other comprehensive income in accordance with that IFRS.
je finančni instrument in v okviru MRS 39, je treba meriti po pošteni vrednosti, nastali dobiček ali izgubo pa pripoznati bodisi v poslovnem izidu bodisi v drugem vseobsegajočem donosu v skladu s tem MSRP.
is not within the scope of IAS 39 shall be accounted for in accordance with IAS 37 or other IFRSs as appropriate.
ni v okviru MRS 39, je treba obračunati v skladu z MRS 37 ali drugimi MSRP, kot je ustrezno.
DISCLOSURES
RAZKRIVANJE
The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:
Prevzemnik mora razkriti informacije, ki omogočajo uporabnikom njegovih računovodskih izkazov, da ocenijo naravo in denarno izražene učinke poslovne združitve, ki se zgodi bodisi:
during the current reporting period; or
v sedanjem poročevalnem obdobju, bodisi
after the end of the reporting period but before the financial statements are authorised for issue.
po koncu poročevalnega obdobja, vendar preden je bila odobrena izdaja računovodskih izkazov.
To meet the objective in paragraph 59, the acquirer shall disclose the information specified in paragraphs B64—B66.
Za doseganje cilja iz 59. člena mora prevzemnik razkriti informacije, določene v B64.–B66. členu.
The acquirer shall disclose information that enables users of its financial statements to evaluate the financial effects of adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods.
Prevzemnik mora razkriti informacije, ki omogočajo uporabnikom njegovih računovodskih izkazov, da ocenijo denarno izražene učinke prilagoditev, pripoznanih v sedanjem poročevalnem obdobju, ki se nanašajo na poslovne združitve, do katerih je prišlo v obdobju ali v prejšnjih obdobjih poročanja.
To meet the objective in paragraph 61, the acquirer shall disclose the information specified in paragraph B67.
Za doseganje cilja iz 61. člena mora prevzemnik razkriti informacije, določene v B67. členu.
If the specific disclosures required by this and other IFRSs do not meet the objectives set out in paragraphs 59 and 61, the acquirer shall disclose whatever additional information is necessary to meet those objectives.
Če določena razkritja, ki jih zahteva ta MSRP in drugi MSRP, ne dosegajo ciljev, določenih v 59. in 61. členu, mora prevzemnik razkriti kakršnekoli dodatne informacije, ki so potrebne za doseganje teh ciljev.
Assets and liabilities that arose from business combinations whose acquisition dates preceded the application of this IFRS shall not be adjusted upon application of this IFRS.
Sredstev in obveznosti, ki izhajajo iz poslovnih združitev z datumom prevzema pred uporabo tega MSRP, se ob uporabi tega MSRP ne prilagodi.
An entity, such as a mutual entity, that has not yet applied IFRS 3 and had one or more business combinations that were accounted for using the purchase method shall apply the transition provisions in paragraphs B68 and B69.
Podjetje, kot je vzajemno podjetje, ki še ni uporabilo MSRP 3 in je imelo eno ali več poslovnih združitev, ki so bile obračunane s pomočjo nakupne metode, mora uporabiti določbe prehoda iz B68. in B69. člena.
For business combinations in which the acquisition date was before this IFRS is applied, the acquirer shall apply the requirements of paragraph 68 of IAS 12, as amended by this IFRS, prospectively.
Za poslovne združitve z datumom prevzema pred uporabo tega MSRP mora prevzemnik uporabiti zahteve 68. člena MRS 12, kakor je spremenjen s tem MSRP, za naprej.
That is to say, the acquirer shall not adjust the accounting for prior business combinations for previously recognised changes in recognised deferred tax assets.
To pomeni, da prevzemnik ne sme prilagoditi obračunavanja prejšnjih poslovnih združitev za prej pripoznane spremembe v pripoznanih odloženih terjatvah za davek.
However, from the date when this IFRS is applied, the acquirer shall recognise, as an adjustment to profit or loss (or, if IAS 12 requires, outside profit or loss), changes in recognised deferred tax assets.
Vendar mora prevzemnik od datuma uporabe tega MSRP pripoznati spremembe v pripoznanih odloženih terjatvah za davek kot prilagoditev v poslovnem izidu (ali, če tako zahteva MRS 12, izven poslovnega izida).
WITHDRAWAL OF IFRS 3 (2004)
Razveljavitev MSRP 3 (2004)
This IFRS supersedes IFRS 3 Business Combinations (as issued in 2004).
Ta MSRP nadomešča MSRP 3 Poslovne združitve (kakor je bil izdan leta 2004).
This IFRS shall be applied prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 July 2009.
Ta MSRP je treba uporabljati za naprej za poslovne združitve, katerih datum prevzema je ob začetku prvega letnega poročevalnega obdobja, ki se začne 1. julija 2009 ali pozneje, ali med tem obdobjem.
However, this IFRS shall be applied only at the beginning of an annual reporting period that begins on or after 30 June 2007.
Vendar je treba ta MSRP uporabljati samo na začetku letnega poročevalnega obdobja, ki se začne 30. junija 2007 ali pozneje.
If an entity applies this IFRS before 1 July 2009, it shall disclose that fact and apply IAS 27 (as amended by the International Accounting Standards Board in 2008) at the same time.
Če podjetje uporablja ta MSRP pred 1. julijem 2009, mora to dejstvo razkriti in hkrati uporabljati MRS 27 (kakor ga je leta 2008 spremenil Upravni odbor za mednarodne računovodske standarde).
Commission Regulation (EC) No 496/2009
Uredba Komisije (ES) št. 496/2009
Having regard to Council Regulation (EC) No 872/2004 concerning further restrictive measures in relation to Liberia, [1] and in particular Article 11 (a) thereof,
ob upoštevanju Uredbe Sveta (ES) št. 872/2004 o nadaljnjih omejevalnih ukrepih proti Liberiji [1] in zlasti člena 11(a) Uredbe,
On 12 May 2009, the Sanctions Committee of the United Nations Security Council decided to amend the identifying information of one person to whom the freezing of funds and economic resources should apply.
Odbor za sankcije Varnostnega sveta Združenih narodov je 12. maja 2009 sklenil spremeniti podatke za ugotavljanje istovetnosti osebe, za katero velja zamrznitev sredstev in ekonomskih virov.
Passport number: (a) OR/0056672-01, (b) D/005072, (c) D-00172 (ECOWAS-DPL Passport, valid 7.8.2008-6.7.2010).’
Številka potnega lista: (a) OR/0056672-01, (b) D/005072, (c) D-00172 (diplomatski potni list Zahodnoafriške gospodarske skupnosti (ECOWAS), veljaven od 7.8.2008 do 6.7.2010).
Other information: Managing Director of the Liberian Petroleum and Refining Corporation (LPRC), shall be replaced by the following:
Drugi podatki: generalni direktor podjetja Liberian Petroleum and Refining Corporation (LPRC). Datum določitve iz člena 6(b): 10.9.2004“ se nadomesti z naslednjim:
‘Edwin M., Snowe jr.
„Edwin M., ml.
Address: Elwa Road, Monrovia, Liberia
Snowe Naslov: Elwa Road, Monrovia, Liberija
Passport number: (a) OR/0056672-01, (b) D/005072, (c) D005640 (diplomatic passport), (d) D-00172 (ECOWAS-DPL Passport, valid 7.8.2008-6.7.2010).
Številka potnega lista: (a) OR/0056672-01, (b) D/005072, (c) D005640 (diplomatski potni list), (d) D-00172 (diplomatski potni list Zahodnoafriške gospodarske skupnosti (ECOWAS), veljaven od 7.8.2008 do 6.7.2010).
Other information: Managing Director of the Liberian Petroleum and Refining Corporation (LPRC).
Drugi podatki: generalni direktor podjetja Liberian Petroleum and Refining Corporation (LPRC).
Date of designation referred to in Article 6(b): 10.9.2004.’.
Datum določitve iz člena 6(b): 10.9.2004.“.
Date of birth: 11.2.1970.
Datum rojstva: 11.2.1970.
Place of birth: Mano River, Grand Cape Mount, Liberia.
Kraj rojstva: Mano River, Grand Cape Mount, Liberija.
Commission Regulation (EC) No 497/2009
Uredba Komisije (ES) št. 497/2009
This Regulation shall enter into force on 13 June 2009.
Ta uredba začne veljati 13. junija 2009.
Commission Regulation (EC) No 498/2009
Uredba Komisije (ES) št. 498/2009
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 170 in conjunction with Article 4 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 170 v povezavi s členom 4 Uredbe,
Article 1 of Commission Regulation (EC) No 639/2003 [2] refers to the compliance with Community legislation concerning the protection of animals during transport as a condition for the payment of export refunds.
V členu 1 Uredbe Komisije (ES) št. 639/2003 [2] je skladnost z zakonodajo Skupnosti o zaščiti živali med prevozom navedena kot pogoj za izplačilo izvoznih nadomestil.
Following the judgments of the Court of Justice of the European Communities of 17 January 2008 in Joined Cases C-37/06 and C-58/06 and of 13 March 2008 in Case C-96/06 the link should be clarified between Regulation (EC) No 639/2003 and Council Regulation (EC) No 1/2005 of 22 December 2004 on the protection of animals during transport and related operations and amending Directives 64/432/EEC and 93/119/EC and Regulation (EC) No 1255/97 [3].
V skladu s sodbama Sodišča Evropskih skupnosti z dne 17. januarja 2008 v združenih zadevah C-37/06 in C-58/06 ter z dne 13. marca 2008 v zadevi C-96/06 je treba razjasniti povezavo med Uredbo Komisije (ES) št. 639/2003 in Uredbo Sveta (ES) št. 1/2005 z dne 22. decembra 2004 o zaščiti živali med prevozom in postopki, povezanimi z njim, in o spremembi Direktiv 64/432/EGS in 93/119/ES ter Uredbe (ES) 1255/97 [3].
The animal welfare rules of Regulation (EC) No 1/2005 which are addressed to the operators and which trigger, in any case of violation of these rules, the loss of the refund related to the violation concerned, should be clearly set out.
Pravila o dobrem počutju živali iz Uredbe (ES) št. 1/2005, ki se nanašajo na udeležence, vpletene v prevoz živali, in ki imajo v primeru kršitve za posledico zavrnitev nadomestila zaradi zadevne kršitve, morajo biti jasno določena.
In that context, Articles 2 and 3 and Articles 4 to 9 of Regulation (EC) No 1/2005 and the Annexes mentioned therein aim to specify provisions addressed to the operators which are in direct connection with the objective of the protection of animals whilst other provisions of that Regulation concern administrative rules.
V tem okviru so členi 2 in 3 ter 4 do 9 Uredbe (ES) št. 1/2005 in v njih navedene priloge namenjeni opredelitvi določb, ki se nanašajo na udeležence in ki so neposredno povezane s ciljem zaščite živali, druge določbe te uredbe pa se nanašajo na upravna pravila.
Article 168 of Regulation (EC) No 1234/2007 and Regulation (EC) No 639/2003 provide that the respect of the animal welfare rules is a condition for the payment of export refunds.
V členu 168 Uredbe (ES) št. 1234/2007 in Uredbi (ES) št. 639/2003 je določeno, da je spoštovanje pravil o dobrem počutju živali pogoj za izplačilo izvoznih nadomestil.
Therefore, it should be clearly set out that, without prejudice to cases of force majeure recognised by the case law of the Court of Justice, a violation of these animal welfare provisions does not trigger a reduction but the loss of the export refund, related to the number of animals for which the welfare requirements were not respected.
Zato mora biti jasno določeno, da, ne glede na primere višje sile, priznane s sodno prakso Sodišča, kršitev teh določb o dobrem počutju živali nima za posledico zmanjšanja ampak zavrnitev izvoznih nadomestil glede na število živali, za katere zahteve za dobro počutje niso bile upoštevane.
It equally results from these provisions as well as from the animal welfare rules contained in Articles 2 and 3 and Articles 4 to 9 of Regulation (EC) No 1/2005 and the Annexes mentioned therein that the refund shall be lost for the animals for which these welfare rules were not respected, irrespective of the concrete physical conditions of the animals.
Iz navedenih določb in iz pravil o dobrem počutju živali iz členov 2 in 3 ter 4 do 9 Uredbe (ES) št. 1/2005 in v njih navedenih prilog izhaja, da se nadomestilo za živali, za katere ta pravila o dobrem počutju niso bila upoštevana, zavrne ne glede na konkretno fizično stanje živali.
‘Payment of export refunds for live bovine animals falling within CN code 0102 (hereinafter referred to as the animals), pursuant to Article 168 of Regulation (EC) No 1234/2007, shall be subject to compliance, during the transport of the animals to the first place of unloading in the third country of final destination, with the provisions of Articles 2 and 3 and Articles 4 to 9 of Council Regulation (EC) No 1/2005 and the Annexes mentioned therein, and with the provisions of this Regulation.2. the first subparagraph of paragraph 1 of Article 5 is replaced by the following:
„Plačilo izvoznih nadomestil za živo govedo pod oznako KN 0102 (v nadaljnjem besedilu: živali) v skladu s členom 168 Uredbe (ES) št. 1234/2007, se izvede, če so med prevozom živali do prvega kraja iztovarjanja v tretji državi končnega namembnega kraja upoštevane določbe členov 2 in 3 ter členov 4 do 9 Uredbe Sveta (ES) št. 1/2005 in v njih navedenih prilog ter določbe te uredbe.2. Prvi pododstavek odstavka 1 člena 5 se nadomesti z:
‘The total sum of the export refund per animal calculated in accordance with the second subparagraph shall not be paid for:
„Celotni znesek izvoznega nadomestila na žival, izračunan v skladu z drugim pododstavkom, ne bo izplačan za:
animals which have died during transport, except as provided in paragraph 2;
živali, ki so poginile med prevozom, razen v primerih iz odstavka 2;
animals which have given birth or aborted during transport before their first unloading in the third country of final destination;
živali, ki so kotile ali splavile med prevozom pred njihovim prvim iztovarjanjem v tretji državi končnega namembnega kraja;
animals for which, in the light of the documents referred to in Article 4(2) and/or all other elements at its disposal concerning compliance with this Regulation, the competent authority considers that Articles 2 and 3 and Articles 4 to 9 of Regulation (EC) No 1/2005 and the Annexes mentioned therein have not been complied with.’
živali, pri katerih pristojni organ glede na dokumente iz člena 4(2) in/ali vse druge elemente, ki so mu na voljo v zvezi s skladnostjo s to uredbo, meni, da členi 2 in 3 ter členi 4 do 9 Uredbe (ES) št. 1/2005 in v njih navedene priloge niso bile upoštevane.“
It shall apply to export declarations accepted after the date of entry into force of this Regulation.
Uporablja se za izvozne deklaracije, sprejete po dnevu začetka veljavnosti te uredbe.
OJ L 3, 5.1.2005, p. 1.’;
UL L 3, 5.1.2005, str. 1.“;
Council Regulation (EC) No 499/2009
Uredba Sveta (ES) št. 499/2009
extending the definitive anti-dumping duty imposed by Regulation (EC) No 1174/2005 on imports of hand pallet trucks and their essential parts originating in the People’s Republic of China to imports of the same product consigned from Thailand, whether declared as originating in Thailand or not
o razširitvi dokončne protidampinške dajatve, uvedene z Uredbo (ES) št. 1174/2005 na uvoz ročnih vozičkov za premeščanje palet in njihovih osnovnih delov s poreklom iz Ljudske republike Kitajske, na uvoz enakega izdelka, poslanega s Tajske, s prijavljenim poreklom iz Tajske ali ne
By Regulation (EC) No 1174/2005 [2] (the original Regulation), following an investigation (the original investigation), the Council imposed a definitive anti-dumping duty on imports of hand pallet trucks and their essential parts (HPT or product concerned) originating in the People’s Republic of China (PRC).
Svet je po preiskavi („prvotna preiskava“) z Uredbo (ES) št. 1174/2005 [2] („prvotna uredba“) uvedel dokončno protidampinško dajatev na uvoz ročnih vozičkov za premeščanje palet in njihovih osnovnih delov („HPT“ ali „zadevni izdelek“) s poreklom iz Ljudske republike Kitajske („LRK“).
By Regulation (EC) No 684/2008 [3] the Council clarified the product scope of the original investigation.
Z Uredbo (ES) št. 684/2008 [3] je Svet razjasnil obseg izdelka iz prvotne preiskave.
Ex-Officio Initiation
Začetek po uradni dolžnosti
Following the original investigation, evidence at the disposal of the Commission indicated that the anti-dumping measures on imports of HPT originating in the PRC are being circumvented by means of assembly operations in Thailand of HPT (the product under investigation).
Po prvotni preiskavi je bilo iz dokazov, s katerimi razpolaga Komisija, razvidno, da prihaja do izogibanja protidampinškim ukrepom za HPT s poreklom iz LRK, in sicer s sestavljanjem HPT („izdelek v preiskavi“) na Tajskem.
In concrete terms the prima facie evidence at the Commission’s disposal indicated that:
Konkretno so prima facie dokazi, ki so bili na voljo Komisiji, pokazali naslednje:
a significant change in the pattern of trade involving exports from the PRC and Thailand to the Community has taken place following the imposition of measures on the product concerned, and there was insufficient due cause or justification other than the imposition of the duty for such a change,
po uvedbi ukrepov za zadevni izdelek se je znatno spremenil vzorec trgovanja, ki zajema izvoz iz LRK in Tajske v Skupnost, za takšno spremembo pa razen uvedbe dajatve ni dovolj upravičenih razlogov ali utemeljitev,
this change in the pattern of trade appeared to stem from assembly operations in Thailand of HPT,
zdi se, da ta sprememba vzorca trgovanja izvira iz aktivnosti sestavljanja HPT na Tajskem,
the remedial effects of the existing anti-dumping measures on the product concerned were being undermined both in terms of quantity and price.
popravljalni učinki obstoječih protidampinških ukrepov za zadevni izdelek so bili oslabljeni tako glede na količino kot ceno.
Significant volumes of imports of HPT from Thailand appeared to have replaced imports of the product concerned.
Zdi se, da so znatne količine uvoza HPT iz Tajske nadomestile uvoz zadevnega izdelka.
In addition, there was sufficient evidence that this increase in imports is made at prices well below the non-injurious price established in the investigation that led to the existing measures,
Poleg tega so obstajali zadostni dokazi, da je ta povečani uvoz potekal po cenah, ki so precej nižje od neškodljive cene, določene v preiskavi, na podlagi katere so bili uvedeni obstoječi ukrepi,
the prices of HPT were dumped in relation to the normal value previously established for the product concerned.
glede na normalno vrednost, ki je bila pred tem določena za podobni izdelek, so bile cene HPT nelojalne.
Having determined, after consulting the Advisory Committee, that sufficient prima facie evidence existed for the initiation of an investigation pursuant to Article 13 of the basic Regulation, the Commission, on an ex-officio basis, initiated an investigation, by means of Commission Regulation (EC) No 923/2008 [4] (the initiating Regulation) in order to investigate the apparent circumvention of the anti-dumping measures.
Ko je Komisija po posvetovanju s svetovalnim odborom ugotovila, da je dovolj prima facie dokazov za začetek preiskave na podlagi člena 13 osnovne uredbe, je po uradni dolžnosti začela preiskavo z Uredbo (ES) št. 923/2008 [4] („začetna uredba“), da bi preiskala domnevno izogibanje protidampinškim ukrepom.
Pursuant to Articles 13(3) and 14(5) of the basic Regulation, the Commission, also by means of the initiating Regulation, also directed the customs authorities to register imports of HPT consigned from Thailand, whether declared as originating in Thailand or not, as from 21 September 2008.
Komisija je na podlagi člena 13(3) in člena 14(5) osnovne uredbe z začetno uredbo carinskim organom dala tudi navodila, da/naj od 21. septembra 2008 registrirajo uvoz HPT, poslan iz Tajske, ne glede na to, ali je prijavljen kot izdelek s poreklom iz Tajske ali ne.