natgillin/translations-raw huggingface dataset:
For the statistics on activities of NACE rev.2 groups 65.1 and 65.2, Value added at factor cost is calculated as:
Za statistike o dejavnostih iz skupin 65.1 in 65.2 NACE Rev. 2 se dodana vrednost v stroških faktorjev izračuna na naslednji način:
Production value (12 12 0),
vrednost proizvodnje (12 12 0)
Total purchases of goods and services (13 11 0).
skupna nabava blaga in storitev (13 11 0).
For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, the value added at factor cost is calculated follows:
Za statistike o dejavnostih iz oddelka 3 Priloge VII k Uredbi (ES) št. 295/2008 se dodana vrednost v stroških faktorjev izračuna na naslednji način:
I to IV
I do IV
Gross operating surplus is the surplus generated by operating activities after the labour factor input has been recompensed.
Bruto poslovni presežek je presežek, ki nastane iz poslovnih dejavnosti po poplačilu vhodnih faktorjev dela.
It can be calculated from the value added at factor cost less the personnel costs.
Izračuna se lahko iz dodane vrednosti v stroških faktorjev minus stroški dela.
It is the balance available to the unit which allows it to recompense the providers of own funds and debt, to pay taxes and eventually to finance all or a part of its investment.
To je znesek, na voljo enoti, ki ji dovoljuje poplačilo dobaviteljem iz lastnih sredstev in dolga, plačilo davkov in morebitno financiranje celotnih naložb ali njihovega dela.
Gross operating surplus can be calculated from the following accounting headings;
Bruto poslovni presežek se lahko izračuna iz naslednjih računovodskih naslovov:
Staff costs
stroški osebja.
Gross operating surplus can be calculated directly from the following accounting headings from the nature of expense method
Bruto poslovni presežek se lahko neposredno izračuna iz naslednjih računovodskih naslovov iz metode vrst odhodkov:
employee benefits costs
stroški zaslužkov zaposlencev.
Gross operating surplus can be calculated directly from the following accounting headings from the function of expense method
Bruto poslovni presežek se lahko neposredno izračuna iz naslednjih računovodskih naslovov iz metode vloge odhodkov:
Cost of sales (excluding depreciation and amortization costs)
stroški prodaje (brez stroškov amortizacije)
Distribution costs (excluding depreciation and amortization costs)
stroški distribucije (brez stroškov amortizacije)
Administrative expenses (excluding depreciation and amortization costs)
upravni stroški (brez stroškov amortizacije)
Other expenses (excluding depreciation and amortization costs)
drugi stroški (brez stroškov amortizacije)
Gross operating surplus is based on
Bruto poslovni presežek temelji na
Value added at factor cost (12 15 0)
dodani vrednosti v stroških faktorjev (12 15 0)
Personnel costs (13 31 0)
Stroški dela (13 31 0)
Purchases of goods and services include the value of all goods and services purchased during the accounting period for resale or consumption in the production process, excluding capital goods the consumption of which is registered as consumption of fixed capital.
Nabava blaga in storitev vključuje vrednost vsega blaga in storitev, nabavljenih v obračunskem obdobju za nadaljnjo prodajo ali porabo v proizvodnem procesu, razen investicijske opreme, katere uporaba je registrirana kot poraba osnovnih sredstev.
The goods and services concerned may be either resold with or without further transformation, completely used up in the production process or, finally, be stocked.
Zadevno blago in storitve se lahko prodajo naprej z nadaljnjim preoblikovanjem ali brez njega, popolnoma porabijo v proizvodnem procesu ali se predajo v zalogo.
Included in these purchases are the materials that enter directly into the goods produced (raw materials, intermediary products, components), plus non-capitalised small tools and equipment.
V teh nabavah so vključeni materiali, ki neposredno vstopijo v proizvodnjo blaga (surovine, polizdelki, sestavni deli), plus nekapitaliziran drobni inventar in oprema.
Also included are the value of ancillary materials (lubricants, water, packaging, maintenance and repair materials, office materials) as well as energy products.
Vključeni so tudi vrednost pomožnih materialov (maziva, voda, pakiranje, vzdrževanje in material za popravila, pisarniški material) kakor tudi energetski proizvodi.
Included in this variable are the purchases of materials made for the production of capital goods by the unit.
V tej spremenljivki je vključena tudi nabava materialov, narejenih za proizvodnjo investicijske opreme enote.
Services paid for during the reference period are also included regardless of whether they are industrial or non-industrial.
Storitve, poravnane med obdobjem opazovanja, so tudi vključene, ne glede na to, ali so industrijske ali neindustrijske.
In this figure are payments for all work carried out by third parties on behalf of the unit including current repairs and maintenance, installation work and technical studies.
V tem znesku so plačila za vse delo, ki so ga opravile tretje osebe v imenu enote, vključno s tekočimi popravili in vzdrževanjem, delom na inštalacijah in tehnične študije.
Amounts paid for the installation of capital goods and the value of capitalised goods are excluded.
Plačila za namestitev investicijske opreme in vrednost osnovnih sredstev so izključena.
Also included are payments made for non-industrial services such as legal and accountancy fees, patents and licence fees (where they are not capitalised), insurance premiums, costs of meetings of shareholders and governing bodies, contributions to business and professional associations, postal, telephone, electronic communication, telegraph and fax charges, transport services for goods and personnel, advertising costs, commissions (where they are not included in wages and salaries), rents, bank charges (excluding interest payments) and all other business services provided by third parties.
Vključena so tudi plačila za neindustrijske storitve, kot so plačila za pravne in računovodske storitve, patenti in stroški za licence (kadar niso kapitalizirane), premije zavarovanja, stroški za sestanke delničarjev in upravljalnih teles, prispevki za poslovna in strokovna združenja, poštni, telefonski stroški, stroški za elektronsko komuniciranje, telegraf, faks, stroški prevoza blaga in osebja, stroški oglaševanja, provizije (kadar niso vključene v plače), rente, bančni stroški (razen plačil obresti) in vse druge poslovne storitve, ki jih nudijo tretje osebe.
Included are services which are transformed and capitalised by the unit as capitalised production.
Vključene so storitve, ki so preoblikovane in kapitalizirane v enoti kot kapitalizirana proizvodnja.
Expenditure classified as financial expenditure or as revenue in the form or interests and dividends is excluded from the total purchases of goods and services.
Odhodki, razvrščeni kot finančni odhodki ali prihodki v obliki obresti in dividend, so izključeni iz skupne nabave blaga in storitev.
Purchases of goods and services are valued at the purchase price, i.e. the price the purchaser actually pays for the products, including any taxes less subsidies on the products bought excluding however value added type taxes
Nabave blaga in storitev se vrednotijo po nakupni ceni, tj. po ceni, ki jo kupec dejansko plača za izdelek, vključno z vsemi davki, brez subvencij za kupljene izdelke, pri čemer pa so izključeni davki tipa davka na dodano vrednost.
All other taxes and duties on the products are therefore not deducted from the valuation of the purchases of goods and services.
Vsi drugi davki in dajatve na izdelke se zato ne odbijejo iz vrednotenja nabav blaga in storitev.
The treatment of taxes on production is not relevant in the valuation of these purchases.
Obravnavanje davkov na proizvodnjo ni pomembno za vrednotenje teh nabav.
For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with an activity classified in NACE Rev.2 Section K, expenditure classified as financial expenditure in company accounts is excluded from the total purchases of goods and services.
Za statistike o dejavnostih iz oddelka 3 prilog I do IV k Uredbi (ES) št. 295/2008, razen za podjetja, ki opravljajo dejavnost, razvrščeno v področje K klasifikacije NACE Rev. 2., so odhodki, razvrščeni kot finančni odhodki v računovodskih izkazih podjetja, izključeni iz skupne nabave blaga in storitev.
For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, the total purchases of goods and services is defined as the gross value of reinsurance services received plus total of commissions as referred to in Article 64 of Council Directive 91/674 plus any other external expense on goods and services (excluding personnel costs).
Za statistike o dejavnostih iz skupin 65.1 in 65.2 NACE Rev. 2 je skupna nabava blaga in storitev opredeljena kot bruto vrednost prejetih pozavarovalnih storitev plus skupna vsota provizij iz člena 64 Direktive Sveta 91/674 plus vsi drugi zunanji odhodki za blago in storitve (brez stroškov dela).
For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the total purchases of goods and services is defined as commissions payable plus other administrative expenses plus other operating charges.
Za statistike o dejavnostih iz oddelka 3 Priloge VI k Uredbi (ES) št. 295/2008 se skupna nabava blaga in storitev opredeli kot odhodki za provizije plus drugi upravni stroški, plus drugi poslovni odhodki.
Purchases of goods and services can be calculated from the accounting headings
Nabave blaga in storitev se lahko izračunajo iz računovodskih naslovov:
Raw materials and consumables (before account is made of changes in stocks of goods and services)
surovine in potrošno blago (preden je narejen obračun sprememb zalog blaga in storitev),
Other external charges (before account is made of changes in stocks of goods and services)
drugi stroški tujih storitev (preden je narejen obračun sprememb zalog blaga in storitev),
part of Other operating charges — The part included here concerns payments for goods and services not included in the two headings above (raw materials and consumables and other external charges).
del drugih poslovnih stroškov – del, vključen tukaj, zajema plačila za blago in storitve, ki niso vključena v zgornjih naslovih (surovine in potrošno blago ter drugi stroški tujih storitev).
The part not included here concerns the payment of taxes on production.
Del, ki ni vključen tukaj, zajema plačila davkov na proizvodnjo.
IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Com-mission Regulation (EC) No 1725/2003
Uredbi o mednarodnih računovodskih standardih: Uredba Evropskega parlamenta in Sveta (ES) št. 1606/2002 in Uredba Komisije (ES) št. 1725/2003.
Purchases of goods and services can be calculated from the following accounting headings from the nature of expense method
Nabave blaga in storitev se lahko izračunajo iz naslednjih računovodskih naslovov iz metode vrst odhodkov:
Other expenses (before account is made of changes in stocks of goods and services)
drugi odhodki (preden je narejen obračun sprememb zalog blaga in storitev).
Purchases of goods and services can be calculated from the following accounting headings from the function of expense method
Nabave blaga in storitev se lahko izračunajo iz naslednjih računovodskih naslovov iz metode vloge odhodkov:
Cost of sales (before account is made of changes of goods and services and excluding employee benefits costs, depreciation and amortization costs)
stroški prodaje (preden je narejen obračun sprememb blaga in storitev ter brez stroškov zaslužkov zaposlencev in stroškov amortizacije),
Distribution costs (made during the accounting period and excluding employee benefits costs, depreciation and amortization costs)
stroški distribucije (nastali med obračunskim obdobjem ter brez stroškov zaslužkov zaposlencev in stroškov amortizacije),
Administrative expenses (made during the accounting period and excluding employee benefits costs, depreciation and amortization costs)
upravni stroški (nastali med obračunskim obdobjem ter brez stroškov zaslužkov zaposlencev in stroškov amortizacije),
For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with an activity classified in NACE Rev.2 Section K, total purchases of goods and services is used in the calculation of Value added at factor cost (12 15 0) and other aggregates and balances.
Za statistike o dejavnostih iz oddelka 3 prilog I do IV k Uredbi (ES) št. 295/2008, razen za podjetja, ki opravljajo dejavnost, razvrščeno v področje K klasifikacije NACE Rev. 2., se skupna nabava blaga in storitev uporabi pri izračunu dodane vrednosti v stroških faktorjev (12 15 0) ter drugih agregatov in bilanc.
Many items included within Total purchases of goods and services are identified separately
Veliko postavk znotraj skupne nabave blaga in storitev je posebej opredeljenih:
Payments for agency workers (13 13 1)
plačilo za najem delovne sile preko agencije (13 13 1),
Payments for long term rental and operational leasing of goods (13 41 1)
plačila za dolgoročni in poslovni najem blaga (13 41 1),
Purchases of energy products (20 11 0)
nabava energetskih proizvodov (20 11 0).
For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, Total purchases of goods and services is calculated as:
Za statistike o dejavnostih iz skupin 65.1 in 65.2 NACE Rev. 2 se skupna nabava blaga in storitev izračuna na naslednji način:
Reinsurance balance (32 18 0),
bilanca pozavarovanja (32 18 0)
+ [(Total gross technical provisions (37 30 0) — Total net technical provisions (37 30 1))/Total net technical provisions (37 30 1)] × (Investment income (32 22 0) — Value re-adjustments on investments (32 71 5) — Gains on the realisation of investments (32 71 6) — Income from participating interests (32 71 1)),
+ [(skupne kosmate zavarovalno-tehnične rezervacije (37 30 0) – skupne čiste zavarovalno-tehnične rezervacije (37 30 1))/skupne čiste zavarovalno-tehnične rezervacije (37 30 1)] x (prihodki od naložb (32 22 0) – ponovno prilagajanje vrednosti naložb (32 71 5) – dobički pri odtujitvah naložb (32 71 6) – prihodki od deležev v kapitalu (32 71 1))
+ Commissions (32 61 1),
+ provizije (32 61 1)
+ External expenditure on goods and services (32 61 4)
+ zunanji stroški za blago in storitve (32 61 4).
+ [(Total gross technical provisions (37 30 0) — Total net technical provisions (37 30 1))/Total net technical provisions (37 30 1)] × (Investment income (32 42 0) — Value re-adjustments on investments (32 71 5) — Gains on the realisation of investments (32 71 6) — Income from participating interests (32 71 1)),
+ [(skupne kosmate zavarovalno-tehnične rezervacije (37 30 0) – skupne čiste zavarovalno-tehnične rezervacije (37 30 1))/skupne čiste zavarovalno-tehnične rezervacije (37 30 1)] x (prihodki od naložb (32 42 0) – ponovno prilagajanje vrednosti naložb (32 71 5) – dobički pri odtujitvah naložb (32 71 6) – prihodki od deležev v kapitalu (32 71 1))
For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, total purchases of goods and services is calculated as:
Za statistike o dejavnostih iz oddelka 3 Priloge VI k Uredbi (ES) št. 295/2008 se vrednost proizvodnje izračuna na naslednji način:
Commissions payable (42 15 0),
odhodki za provizije (42 15 0)
+ Other administrative expenses (42 32 2),
+ drugi upravni stroški (42 32 2)
+ Other operating charges (42 33 0).
+ drugi poslovni odhodki (42 33 0).
For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, The variable Total purchases of goods and services (13 11 0) is used in the calculation of the variable Total operational expenses (48 06 0).
Za statistike o dejavnostih iz oddelka 3 Priloge VII k Uredbi (ES) št. 295/2008 se spremenljivka „Skupna nabava blaga in storitev“ (13 11 0) uporablja pri izračunu spremenljivke „Skupni poslovni odhodki“ (48 06 0).
Purchases for resale are purchases of goods for resale to third parties without further processing.
Nabava za nadaljnjo prodajo je nabava blaga za prodajo tretjim osebam v nespremenjeni obliki.
It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Vključuje tudi nabave storitev prek „računa“ storitvenih podjetij, tj. podjetij, katerih prihodki od prodaje zajemajo provizijo posrednikov, zaračunano za transakcijo storitve (kot v primeru nepremičninskih posrednikov), in tudi dejanski znesek, vključen v transakcijo storitve, npr. nabave, ki jih opravijo turistične agencije za prevoze.
The value of goods and services which are sold to third parties on a commission basis are excluded since these goods are neither bought nor sold by the agent receiving the commission.
Vrednost blaga in storitev, ki so prodani tretji osebi na podlagi provizije, so izključeni, ker posrednik, ki prejme provizijo, tega blaga niti ne kupi niti ne proda.
When services for resale are referred to here, the services concerned are the output from service activities, rights to use predetermined services, or physical supports for services.
Kadar so navedene storitve za nadaljnjo prodajo, so zadevne storitve končni izdelek storitvene dejavnosti, pravice za uporabo predhodno določenih storitev ali fizična podpora storitvam.
Purchases of goods and services purchased for resale in the same condition as received are valued at the purchase price excluding deductible VAT and other deductible taxes linked directly to turnover.
Nabave blaga in storitev, opravljene za nadaljnjo prodajo v nespremenjeni obliki, se vrednotijo po nabavni ceni brez odbitnega DDV in drugih odbitnih davkov, neposredno povezanih s prihodki od prodaje.
Purchases of goods and services purchased for resale in the same condition as received may not be isolated in company accounts.
Nabave blaga in storitev, kupljenih za nadaljnjo prodajo v nespremenjeni obliki, ne smejo biti prikazane ločeno v računovodskih izkazih družbe.
It is a part of
So del:
It is part of the following accounting headings from the nature of expense method
So del naslednjih računovodskih naslovov na podlagi metode vrst odhodkov:
Raw materials and consumables used (before account is made of changes in stocks of goods and services)
uporabljene surovine in potrošno blago (preden je narejen obračun sprememb v zalogi blaga in storitev),
It is part of the following accounting headings from the function of expense method:
So del naslednjih računovodskih naslovov iz metode vloge odhodkov:
Part of Total purchases of goods and services (13 11 0)
Del skupne nabave blaga in storitev (13 11 0)
Purchases of goods and services purchased for resale in the same condition as received is used in the calculation of Gross margin on goods for resale (12 13 0), in Production value (12 12 0) and other aggregates and balances.
Nabava blaga in storitev za prodajo v nespremenjeni obliki se uporablja pri izračunu bruto trgovske marže (12 13 0) in vrednosti proizvodnje (12 12 0) ter drugih agregatih in bilancah.
Payments for agency workers
Plačila za najem delovne sile
Included in this figure are payments to temporary employment agencies and similar organisations supplying workers to clients' businesses for limited periods of time to supplement or temporarily replace the working force of the client, where the individuals provided are employees of the temporary help service unit.
V ta znesek so vključena plačila agencijam za posredovanje začasne delovne sile in podobnim organizacijam za zagotovitev osebja podjetjem strank za omejeno časovno obdobje za dopolnitev ali začasno nadomestitev delovne sile stranke, kadar so zagotovljeni posamezniki zaposleno osebje enote za zagotavljanje začasne pomoči.
However, these agencies and organisations do not provide direct supervision of their employees at the clients' work sites.
Vendar te agencije in organizacije ne zagotavljajo neposrednega nadzora nad svojimi zaposlenimi na delovnih mestih strank.
Only the payments for the provision of personnel which is not linked to the provision of a particular industrial or other non-industrial service is included.
Vključeno je le plačilo za zagotovitev osebja, ki ni povezano z zagotovitvijo določene industrijske ali druge neindustrijske storitve.
Payments for agency workers may not be isolated in company accounts.
Plačila za najem delovne sile ne smejo biti prikazana ločeno v računovodskih izkazih družbe.
It is part of other external charges and other operating charges.
So del drugih stroškov tujih storitev in drugih poslovnih stroškov.
It is part of the heading other expenses or part of raw materials and consumables used (in some cases when the agency workers concern production activities) from the nature of expense method.
So del naslova drugi odhodki ali del uporabljenih surovin in potrošnega materiala (v nekaterih primerih, kadar je delovna sila preko agencije namenjena za proizvodne dejavnosti) na podlagi metode vrst odhodkov.
It is part of the headings cost of sales, distribution costs, administrative expenses and/or other expenses from the function of expense method.
So del naslovov stroški prodaje, stroški distribucije, upravni stroški in/ali drugi odhodki na podlagi metode vloge odhodkov.
For the statistics on activities of NACE Rev. 2 groups 65.1 and 65.2
Za statistike o dejavnostih skupin 65.1 in 65.2 NACE Rev. 2
Payments for agency workers may not be isolated in company accounts as described in Article 34, III 16 of Council Directive 91/674/EEC
Plačila za najem delovne sile preko agencije ne smejo biti prikazana ločeno v računovodskih izkazih podjetja, kot je opisano v členu 34, III 16 Direktive Sveta 91/674/EGS.
For the statistics on activities of credit institutions of NACE rev.2 classes 64.19 and 64.92
Za statistike o dejavnostih kreditnih institucij razredov 64.19 in 64.92 NACE Rev. 2
Payments for agency workers may not be isolated in Other administrative expenses, as referred to in Article 27, item 8b, and Article 28, item A 4b of Directive 86/635/EEC
Plačila za najem delovne sile preko agencije ne smejo biti prikazana ločeno v drugih upravnih stroških iz točke 8b člena 27 in točke A 4b člena 28 Direktive Sveta 86/635/EGS.
Change in stocks (positive or negative) is the difference between the value of the stocks at the end and the beginning of the reference period.
Sprememba zalog (pozitivna ali negativna) je razlika med vrednostjo zalog na koncu in na začetku obdobja opazovanja.
Change in stocks may be measured by the value of entries into stocks less the value of withdrawals and the value of any recurrent losses of goods held in stocks.
Sprememba zalog se lahko meri z vrednostjo prenosov v zaloge minus vrednost črpanj in vrednost kakršne koli ponavljajoče se izgube blaga, shranjenega v zalogah.
Stocks are recorded at purchaser's prices exclusive of VAT if they are purchased from another unit, otherwise at production cost.
Zaloge se beležijo po nakupnih cenah brez DDV, če jih dobavi druga enota, sicer pa po proizvodnih stroških.
Among stocks (and the change in stocks), the following breakdown can be made:
Med zalogami (in spremembi zalog) se lahko naredi naslednja členitev:
stocks of finished goods
zaloge končnih izdelkov,
stocks of work in progress
zaloge nedokončane proizvodnje,
stocks of goods and services purchased for resale in the same condition as received,
zaloge blaga in storitev, kupljenih za nadaljnjo prodajo v nespremenjenem stanju,
stocks of raw materials and consumables.
zaloge surovin in potrošnega materiala.
Included are the stocks of finished products or in the course of production, which have been produced by the unit and which have not yet been sold.
Vključene so zaloge končnih izdelkov ali izdelkov v procesu proizvodnje, ki so bili proizvedeni v enoti in še niso bili prodani.
These products include work in progress belonging to the unit, even if the products in question are in the possession of third parties.
Ti izdelki vključujejo nedokončano proizvodnjo, ki pripada enoti, čeprav so ti izdelki v posesti tretjih oseb.