natgillin/translations-raw huggingface dataset:
This value is in principle known in the contract or can be estimated by summing-up the part of the instalments that cover the capital reimbursement.
Ta vrednost je načeloma znana v pogodbi, ali se lahko oceni s seštevkom vseh vplačil, ki pokrivajo povračilo glavnice.
The part of instalments corresponding to the interest payments are to be excluded.
Del vplačil, ki ustreza plačilu obresti, se izključi.
Goods acquired through restructurations (such as mergers, take-overs, break-ups, split-off) are excluded.
Blago, pridobljeno s preoblikovanjem (kot so združitve, prevzemi, razdružitve in odcepitve), je izključeno.
Purchases of small tools which are not capitalised are included under current expenditure.
Nakupi majhnega orodja, ki ni kapitalizirano, so vključeni v tekoče odhodke.
Current maintenance costs are excluded as is the value and current expenditure on capital goods used under rental and operational lease contracts.
Stroški tekočega vzdrževanja so izključeni, kakor tudi vrednost in tekoči odhodki za investicijsko blago, uporabljeno na podlagi najemnih pogodb in pogodb o poslovnem najemu.
Annual payments for assets used under financial leasing should be excluded.
Letna plačila za sredstva v finančnem najemu morajo biti izključena.
Investments in intangible and financial assets are excluded.
Naložbe v neopredmetena in finančna sredstva so izključene.
Financial leasing furthermore is characterized by the fact that all risks and rewards of ownership are de facto though not de jure transferred from lessor to lessee.
Za finančni najem je prav tako značilno dejstvo, da so vsa tveganja in koristi lastništva dejansko in ne pravno prenesene od najemodajalca k najemniku.
The leasing period covers all, or most of, the economic lifetime of the durable good.
Najemno obdobje pokriva celotni ali pretežni del ekonomskega življenjskega obdobja trajne dobrine.
At the end of the leasing period the lessee often has the option to buy the good at nominal price.
Na koncu najemnega obdobja ima najemnik pogosto možnost, da kupi blago po nominalni ceni.
The lessor's role is purely financial.
Vloga najemodajalca je izključno finančna.
Concerning the recording of investments where the invoicing, delivery, payment and first use of the good may take place in different reference periods, the following method is proposed as an objective:
V zvezi z zapisovanjem naložb se v primeru, da pride do izdaje računa, oddaje in prve uporabe sredstva v različnih referenčnih obdobjih, kot cilj predlaga naslednja metoda:
Investments are recorded when the ownership is transferred to the unit that intends to use them.
naložbe se zajamejo, potem ko se lastništvo sredstev prenese v enoto, ki jih namerava uporabljati.
For the goods acquired via financial leasing the value is to be recorded at the time when the good is delivered to the lessee.
Za blago, pridobljeno na podlagi finančnega najema, je treba vrednost zabeležiti ob dostavi blaga najemniku.
Capitalised production is recorded when produced.
Kapitalizirana proizvodnja se zajame, potem ko se sredstvo proizvede.
Concerning the recording of investments made in identifiable stages, each part-investment should be recorded in the reference period in which they are made.
V zvezi z beleženjem naložb v nedoločljivih fazah bi morali vsak del naložbe zabeležiti v obdobju opazovanja, v katerem so narejene.
investments are recorded in the reference period in which they are delivered,
naložbe so zajete v obdobju opazovanja, v katerem so bile dobavljene,
investments are recorded in the reference period in which they are paid for.
naložbe so zajete v obdobju opazovanja, v katerem so plačane.
Investment is not recorded in the balance sheet.
Naložbe niso prikazane v bilanci stanja.
However, the additions, disposals and transfers of all fixed assets as well as the value adjustments of these fixed assets are shown in the balance sheet or the notes to the accounts.
Vendar so pridobitve, prodaje in prenosi vseh osnovnih sredstev, pa tudi popravki vrednosti teh osnovnih sredstev prikazani v bilanci stanja ali v pojasnilih k računovodskim izkazom.
Tangible goods are listed in company accounts under Fixed assets — tangible assets.
Opredmetena osnovna sredstva so v računovodskih izkazih podjetja navedena pod naslovom osnovna sredstva – opredmetena osnovna sredstva.
The value of tangible goods acquired through financial leasing is not referred to in the IVth Accounting Directive.
Vrednost opredmetenih osnovnih sredstev, pridobljenih s finančnim najemom ni navedena v četrti računovodski direktivi.
However, some national accounting standards do permit these goods to be capitalised in the balance sheet.
Vendar nekateri nacionalni računovodski standardi dovoljujejo, da se ta sredstva kapitalizirajo v bilanci stanja.
Tangible goods are listed in company accounts under Property, plant and equipment.
Opredmetena osnovna sredstva so navedena v računovodskih izkazih podjetja pod naslovom nepremičnine, naprave in oprema.
Information regarding financial leases has to be disseminated separately in the company accounts.
Podatki v zvezi s finančnim najemom morajo biti ločeni v računovodskih izkazih podjetja.
Gross investment in tangible goods is based on
Bruto naložbe v opredmetena osnovna sredstva temeljijo na:
Gross investment in land (15 12 0)
bruto naložbe v zemljišča (15 12 0)
+ Gross investment in existing buildings and structures (15 13 0)
+ bruto naložbe v obstoječe zgradbe in objekte (15 13 0)
+ Gross investment in construction and alteration of buildings (15 14 0)
+ bruto naložbe v gradnjo in adaptacijo objektov (15 14 0)
+ Gross investment in machinery and equipment (15 15 0)
+ bruto naložbe v stroje in opremo (15 15 0).
Gross investment in tangible goods can be greater than the sum of 15 12 0+15 13 0+15 14 0+15 15 0 as there are asset items such as art, forests, orchards, cattle… which cannot be attributed to either of the categories of tangible goods.
Bruto naložbe v opredmetena osnovna sredstva so lahko večje od vsote 15 12 0 + 15 13 0 + 15 14 0 + 15 15 0, ker so to sredstva, kot so umetnost, gozdovi, sadovnjaki, govedo itd., ki jih ni mogoče vključiti v nobeno od kategorij opredmetenih osnovnih sredstev.
Included under this variable, in addition to land, are underground deposits, forests and inland waters.
V tej spremenljivki so poleg zemljišč vključena podzemna nahajališča, gozdovi in podtalnice.
Where land is purchased with existing buildings and the value of the two components is not separable, the total is recorded under this heading if it is estimated that the value of the land exceeds the value of the existing buildings.
Kadar je zemljišče kupljeno z obstoječimi zgradbami in vrednost dveh sestavnih delov ni deljiva, se skupna vrednost zabeleži pod tem naslovom, če se oceni, da vrednost zemljišča presega vrednost obstoječih zgradb.
If the existing buildings are estimated to be of greater value than the land, the total is recorded under gross investment in existing buildings and structures (15 13 0).
Če se oceni, da je vrednost obstoječih zgradb večja od vrednosti zemljišča, se skupna vrednost zabeleži pod bruto naložbe v obstoječe zgradbe in objekte (15 13 0).
Also included here is land merely improved by levelling, the laying of pipes or by the provision of paths or roads.
Tukaj je vključeno tudi zemljišče, ki je oplemeniteno le z izravnavanjem, položitvijo cevovodov ali pripravo poti ali cest.
Land acquired through restructurations (such as mergers, take-overs, break-ups, split-off) is excluded.
Zemljišča, pridobljena s preoblikovanji (kot so združitve, prevzemi, razdružitve in odcepitve), so izključena.
Land is not isolated in the list of tangible assets included in company accounts under Fixed assets — tangible assets — Land and buildings.
Zemljišče ni ločeno prikazano v seznamu opredmetenih osnovnih sredstev v računovodskih izkazih podjetja pod naslovom osnovna sredstva– opredmetena osnovna sredstva – zemljišča in zgradbe.
The part relating to buildings should be excluded from this.
Del, ki se nanaša na zgradbe, mora biti izključen iz tega dela.
Part of payments on account and tangible assets in course of construction should be included insofar as they relate to land.
Del plačila na račun in opredmetenih osnovnih sredstev v gradnji mora biti vključen, če se navezuje na zemljišče.
Gross investment in land is not isolated in the company accounts, it is included under Property, plant and equipment
Bruto naložbe v zemljišča niso navedene ločeno v računovodskih izkazih podjetja, ampak so vključene pod naslov nepremičnine, naprave in oprema.
Part of Gross investment in tangible goods (15 11 0)
Del bruto naložb v opredmetena osnovna sredstva (15 11 0).
The investment includes the cost of the existing buildings (that have been used before) and structures which have been acquired during the reference period.
Naložbe vključujejo strošek obstoječih zgradb (ki so se uporabljale pred tem) in objektov, pridobljenih med obdobjem opazovanja.
Where land is purchased with existing buildings and the value of the two components is not separable, the total is recorded under this heading if it is estimated that the value of the existing buildings exceeds the value of the land.
Kadar je zemljišče kupljeno z obstoječimi zgradbami in vrednost dveh sestavnih delov ni deljiva, se skupna vrednost zapiše pod tem naslovom, če se oceni, da vrednost obstoječih zgradb presega vrednost zemljišča.
If the land is estimated to be of greater value than the existing buildings, the total is recorded under gross investment in land (15 12 0).
Če se oceni, da je vrednost zemljišča večja od vrednosti obstoječih zgradb, se skupna vrednost navede pod bruto naložbe v zemljišča (15 12 0).
Purchases of new buildings that have never been used are excluded.
Nakup novih stavb, ki še nikoli niso bile uporabljene, je izključen.
Existing buildings and structures acquired through restructurations (such as mergers, take-overs, break-ups, split-off) are excluded.
Obstoječe zgradbe in objekti, pridobljeni s preoblikovanji (kakor so združitve, prevzemi, razdružitve in odcepitve), so izključeni.
Gross investment in existing buildings and structures is not isolated in the list of tangible assets included in company accounts under Fixed assets — tangible assets — Land and buildings.
Bruto naložbe v obstoječe zgradbe in objekte niso ločeno prikazane v seznamu opredmetenih osnovnih sredstev v računovodskih izkazih podjetja pod naslovom osnovna sredstva – opredmetena osnovna sredstva – zemljišča in zgradbe.
The parts relating to Land and construction and alteration of buildings should be excluded from this.
Deli, ki se nanašajo na zemljišče ter gradnjo in adaptacijo objektov, morajo biti izključeni iz tega dela.
Part of payments on account and tangible assets in course of construction should be included insofar as they relate to existing buildings and structures.
Del plačil na račun in opredmetenih osnovnih sredstev v gradnji mora biti vključen, če se navezuje na obstoječe zgradbe in objekte.
Gross investment in existing buildings and structures is not isolated in the company accounts, it is included under Property, plant and equipment
Bruto naložbe v obstoječe zgradbe in objekte niso navedene ločeno v računovodskih izkazih podjetja, ampak so vključene pod naslov nepremičnine, naprave in oprema.
This variable covers expenditure during the reference period on the construction or conversion of buildings.
Ta spremenljivka pokriva odhodek v obdobju opazovanja za gradnjo ali spremembo namembnosti zgradb.
Purchases of new buildings that have never been used are included.
Nakupi novih zgradb, ki še nikoli niso bile uporabljene, so izključeni.
Also included are all additions, alterations, improvements and renovations which prolong the service life or increase the productive capacity of buildings.
Tukaj so vključena tudi povečanja, predelave, izboljšave in obnove, ki podaljšajo življenjsko dobo ali povečajo proizvodne zmogljivosti zgradb.
Included are permanent installations such as water supply, central heating, air conditioning, lighting etc. as well as construction expenditure related to oil wells (drilling), operational mines, pipe lines, power transmission lines, gas-pipes, railway lines, port installations, roads, bridges, viaducts, drains and other site improvements.
Vključene so stalne instalacije, kot so vodovod, centralno ogrevanje, prezračevanje, osvetljava itd., kakor tudi stroški gradnje za črpališča nafte (vrtanje), delujoči rudniki, cevovodi, vodi za prenos energije, plinovodi, železniški tiri, pristaniške naprave, ceste, mostovi, viadukti, odtoki in druge izboljšave gradbišča.
Current maintenance costs are excluded.
Stroški tekočega vzdrževanja so izključeni.
Gross investment in construction and alteration of buildings is not isolated in the list of tangible assets included in company accounts under Fixed assets — tangible assets — Land and buildings.
Bruto naložbe v gradnjo in adaptacijo objektov niso ločeno prikazane v seznamu opredmetenih osnovnih sredstev v računovodskih izkazih podjetja pod naslovom osnovna sredstva – opredmetena osnovna sredstva – zemljišča in zgradbe.
The parts relating to Land and existing buildings and structures should be excluded from this.
Deli, ki se nanašajo na zemljišča ter obstoječe zgradbe in objekte, morajo biti izključeni iz tega dela.
Part of payments on account and tangible assets in course of construction should be included insofar as they relate to existing construction and alteration of buildings.
Del plačil na račun in opredmetenih osnovnih sredstev v gradnji mora biti vključen, če se navezuje na obstoječo gradnjo in adaptacijo objektov.
Gross investment in construction and alteration of buildings is not isolated in the company accounts, it is included under Property, plant and equipment
Bruto naložbe v gradnjo in adaptacijo objektov niso navedene ločeno v računovodskih izkazih podjetja, ampak so vključene v naslov nepremičnine, naprave in oprema.
This variable covers machinery (office machines, etc.), special vehicles used on the premises, other machinery and equipment, all vehicles and boats used off the premises, i.e. motor cars, commercial vehicles and lorries as well as special vehicles of all types, boats, railway wagons, etc. acquired new or second hand during the reference period.. Machinery and equipment acquired through restructurations (such as mergers, take-overs, break-ups, split-off) are excluded.
Ta spremenljivka pokriva stroje (pisarniške stroje itd.), posebna vozila, uporabljena na poslovnem kompleksu, druge stroje in opremo, vsa vozila in plovila, ki se uporabljajo zunaj poslovnega kompleksa, to je motorna vozila, komercialna vozila in tovornjake ter posebna vozila vseh vrst, ladje, železniške vagone itd., ki so pridobljeni kot novi ali rabljeni v obdobju opazovanja. Stroji in oprema, pridobljeni s preoblikovanjem (kot so združitve, prevzemi, razdružitve in odcepitve), so izključeni.
Also included are all additions, alterations, improvements and renovations which prolong the service life or increase the productive capacity of these capital goods.
Tukaj so vključena vsa povečanja, predelave, izboljšave in obnove, ki podaljšajo življenjsko dobo ali povečajo proizvodne zmogljivosti teh osnovnih sredstev.
Gross investment in machinery and equipment is included in the list of tangible assets included in company accounts under Fixed assets — tangible assets — Plant and machinery and other fixtures and fittings, tools and equipment.
Bruto naložba v stroje in opremo je vključena v seznam opredmetenih osnovnih sredstev, vključenem v računovodskih izkazih podjetja pod naslovom osnovna sredstva – opredmetena osnovna sredstva – oprema in druga delovna sredstva ter druge naprave in inventar, orodja in oprema.
Part of payments on account and tangible assets in course of construction should be included insofar as they relate to machinery and equipment.
Del plačil na račun in opredmetenih osnovnih sredstev v gradnji mora biti vključen, če se navezuje na stroje in opremo.
Gross investment in machinery and equipment is not isolated in the company accounts, it is included under Property, plant and equipment.
Bruto naložbe v stroje in opremo niso navedene ločeno v računovodskih izkazih podjetja, ampak so vključene pod naslov nepremičnine, naprave in oprema.
Part of payments on account and tangible assets in course of construction should be included insofar as they relate to machinery and equipment
Del plačil na račun in opredmetenih osnovnih sredstev v gradnji mora biti vključen, če se navezuje na stroje in opremo.
Sales of tangible goods includes the value of existing tangible capital goods, sold to third parties.
Prodaja opredmetenih osnovnih sredstev vključuje vrednost obstoječega opredmetenega investicijskega blaga, prodanega tretjim osebam.
Sales of tangible capital goods are valued at the price actually received (excluding VAT), and not at book value, after deducting any costs of ownership transfer incurred by the seller.
Prodaje opredmetenega investicijskega blaga se ocenijo po dejanski ceni (brez DDV) in ne po knjižni vrednosti, po odštetju kakršnih koli stroškov za prenos lastništva, ki bi jih imel prodajalec.
Value adjustments and disposals other than by sale are excluded
Popravki vrednosti in odtujitve, razen prodaje, so izključeni.
Sales of investment goods are not recorded in the balance sheet.
Prodaja investicijskega blaga ni prikazana v bilanci stanja.
However, the additions, disposals and transfers of all fixed assets are shown in the balance sheet or the notes to the accounts.
Vendar so povečanja, odprodaje, prenosi vseh osnovnih sredstev, kakor tudi popravki vrednosti teh osnovnih sredstev, izkazani v bilanci stanja ali v pojasnilih k računovodskim evidencam.
Tangible investment goods refers to assets listed in company accounts under Fixed assets — tangible assets.
Opredmeteno investicijsko blago se nanaša na sredstva, navedena v računovodskih izkazih podjetja pod osnovna sredstva – opredmetena osnovna sredstva.
Tangible investment goods refer to assets listed in company accounts under Property, plant and equipment
Opredmetena osnovna sredstva se nanašajo na premoženje, ki je navedeno v računovodskih izkazih podjetja pod naslovom nepremičnine, naprave in oprema.
Investment in concession, patents, licences, trade marks and similar rights are recognised to be an intangible asset if and only if it is probable that the future economic benefits that are attributable to the asset will flow to the enterprise and if the cost of the asset can be measured reliably.
Naložbe v koncesije, patente, licence, blagovne znamke in podobne pravice se priznajo kot neopredmetena sredstva le, če je verjetno, da bodo prihodnje gospodarske koristi, ki so povezane z zadevnim premoženjem, pritekale v podjetje in če se lahko zanesljivo izmeri strošek premoženja.
This requirement applies whether an intangible asset is acquired externally or generated internally.
Ta zahteva velja, če se neopredmeteno sredstvo pridobi od zunaj ali se ustvari znotraj podjetja.
A concession is a business operated under a contract or license associated with a degree of exclusivity in exploiting a business within a certain geographical area.
Koncesija je dejavnost, ki poteka na podlagi pogodbe ali licence, izključno povezane z izvajanjem dejavnosti na nekem geografskem območju.
For example, sports arenas or public parks may have concession stands; and public services such as water supply may be operated as concessions.
Športne arene ali javni parki imajo lahko na primer na voljo koncesijske prodajne točke; javne storitve, kot so oskrba z vodo, se lahko zagotavljajo na podlagi koncesije.
The owner of the concession — the concessionaire — operates as an independent business and pays either a fixed fee, a percentage of revenue or profit, or both to the entity with the ability to assign exclusive rights for an area or facility.
Imetnik koncesije – koncesionar – deluje kot neodvisno podjetje in plačuje določeno pristojbino, odstotek prihodka ali dobička ali oboje subjektu, ki lahko podeli izključne pravice za območje ali objekt.
A concession may involve the transfer to the concessionaire of the right to use some existing infrastructure required to carry out a business (such as a water supply system in a city).
Koncesija lahko vključuje prenos pravice do uporabe dela obstoječe infrastrukture, ki je potrebna za opravljanje dejavnosti, koncesionarju (kot je sistem oskrbe z vodo v mestu).
A patent is a legal title of industrial property granting its owner the exclusive right to exploit an invention commercially for a limited area and time.
Patent je pravni naslov industrijske lastnine, ki imetniku zagotavlja izključno pravico do komercialnega izkoriščanja izuma na omejenem območju in v omejenem obdobju.
The patent confers its owner the right to stop others from, among other things, making, using or selling such invention without authorization.
Patent zagotavlja svojemu imetniku pravico, da med drugim prepreči drugim, da izdelujejo, uporabljajo ali prodajajo zadevni izum brez dovoljenja.
In return for the exclusive right to exploit it, the technical details of the invention are published.
V zameno za izključno pravico do uporabe se objavijo tehnične podrobnosti izuma.
Patentability requires novelty, inventiveness and industrial applicability of the invention.
Pri patentiranju se zahtevajo novost, inventivnost in industrijska uporaba izuma.
A licensor may grant license under ‘intellectual property’ to do something (such as copy software or use a patented invention) without fear of a claim of intellectual property infringement brought by the licensor.
Dajalec licence lahko podeli licenco na podlagi „intelektualne lastnine“, da se naredi nekaj (kot je kopija programske opreme ali uporaba patentiranega izuma) brez strahu pred uveljavljanjem odškodninskega zahtevka za kršitev intelektualne lastnine, ki bi jo vložil dajalec licence.
A license under intellectual property commonly has several component parts, including a term, territory, renewal, as well as other limitations deemed vital to the licensor.
Licenca na podlagi intelektualne lastnine ima običajno več sestavnih delov, vključno z rokom, območjem, podaljšanjem in drugimi omejitvami, ki so po mnenju dajalca licence bistvene.
A trademark is a distinctive sign that can be represented graphically.
Blagovna znamka je razpoznavni znak, ki ga je mogoče grafično predstaviti.
A competitive tool, it is a means for industries and other businesses of attracting and retaining customers by distinguishing their goods and services from their competitors'
Konkurenčno orodje je način, na katerega industrija in druga podjetja privabljajo in ohranjajo stranke z razlikovanjem njihovega blaga in storitev od blaga in storitev konkurence.
A Mark is used to differentiate a product or a service.
Znak se uporablja za razlikovanje izdelka ali storitve.
Trademarks can be two- or three-dimensional and can be made up of words, pictures, colours, and/or sounds and so forth.
Blagovna znamka je lahko dvo- ali tridimenzionalna in jo lahko sestavljajo besede, slike, barve in/ali zvoki itd.
Concessions, patents, licenses, trademarks and similar rights refer to assets listed in company accounts under Fixed assets — intangible assets.
Koncesije, patenti, licence, blagovne znamke in podobne pravice se nanašajo na premoženje, navedeno v računovodskih izkazih podjetja pod naslovom osnovna sredstva – neopredmetena sredstva.
Concessions, patents, licenses, trademarks and similar rights refer to assets listed in company accounts under intangible assets.
Koncesije, patenti, licence, blagovne znamke in podobne pravice se nanašajo na premoženje, navedeno v računovodskih izkazih podjetja pod naslovom neopredmetena sredstva.
Investment in purchased software are recognised to be an intangible asset if and only if it is probable that the future economic benefits that are attributable to the asset will flow to the enterprise and if the cost of the asset can be measured reliably.
Naložbe v kupljeno programsko opremo se priznajo kot neopredmetena sredstva le, če je verjetno, da bodo prihodnje gospodarske koristi, ki so povezane z zadevnim premoženjem, pritekale v podjetje in če se lahko zanesljivo izmeri strošek premoženja.