natgillin/translations-raw huggingface dataset:
use the previous carrying amounts of those financial and intangible assets (however previously classified) as their carrying amounts as at that date; and
uporabi prejšnje knjigovodske vrednosti teh finančnih in neopredmetenih sredstev (kakorkoli prej razvrščene) kot njihove knjigovodske vrednosti na ta dan; in
test financial and intangible assets recognised at that date for impairment, unless this is not practicable, in which case the amounts shall be tested for impairment as at the start of the current period.
preskusi finančna in neopredmetena sredstva, pripoznana na dan oslabitve, razen če to praktično ni izvedljivo, in v tem primeru se zneski preskusijo glede oslabitve na začetku obravnavanega obdobja.
APPLICATION GUIDANCE
NAPOTKI ZA UPORABO
This appendix is an integral part of the Interpretation.
Ta priloga je sestavni del tega pojasnila.
SCOPE (paragraph 5)
PODROČJE (odstavek 5)
Paragraph 5 of this Interpretation specifies that infrastructure is within the scope of the Interpretation when the following conditions apply:
Odstavek 5 tega pojasnila določa, da infrastruktura spada v področje tega pojasnila kadar se uporabljajo naslednji pogoji:
The control or regulation referred to in condition (a) could be by contract or otherwise (such as through a regulator), and includes circumstances in which the grantor buys all of the output as well as those in which some or all of the output is bought by other users.
Nadzor ali urejanje iz pogoja (a) je lahko po pogodbi ali drugače (kot prek urejevalca) in vključuje razmere, ko dajalec koncesije kupi vso proizvodnjo ter razmere, ko drugi uporabniki kupijo vso ali del proizvodnje.
In applying this condition, the grantor and any related parties shall be considered together.
Pri uporabi tega pogoja se dajalec koncesije in vse povezane stranke obravnavajo skupaj.
If the grantor is a public sector entity, the public sector as a whole, together with any regulators acting in the public interest, shall be regarded as related to the grantor for the purposes of this Interpretation.
Če je dajalec koncesije oseba javnega sektorja, se javni sektor kot celota, skupaj z urejevalci, ki delujejo v javnem interesu, šteje kot povezan z dajalcem koncesije za namene tega pojasnila.
For the purpose of condition (a), the grantor does not need to have complete control of the price: it is sufficient for the price to be regulated by the grantor, contract or regulator, for example by a capping mechanism.
Za namen pogoja (a) ni treba, da ima dajalec koncesije popoln nadzor nad ceno: zadostuje, če ceno ureja dajalec koncesije, pogodba ali urejevalec, na primer z zamejitvenim mehanizmom.
However, the condition shall be applied to the substance of the agreement.
Vendar se pogoj uporablja za vsebino sporazuma.
Non-substantive features, such as a cap that will apply only in remote circumstances, shall be ignored.
Nevsebinske značilnosti, kot je omejitev, ki se uporabljajo samo v oddaljenih razmerah, se ne upoštevajo.
Conversely, if for example, a contract purports to give the operator freedom to set prices, but any excess profit is returned to the grantor, the operator’s return is capped and the price element of the control test is met.
Če pa na primer pogodba namerava upravljavcu dati svobodo pri določanju cen, vendar se ves presežek dobička vrne dajalcu koncesije, je upravljavčev donos omejen in cenovni element preskusa nadzora izpolnjen.
For the purpose of condition (b), the grantor’s control over any significant residual interest should both restrict the operator’s practical ability to sell or pledge the infrastructure and give the grantor a continuing right of use throughout the period of the arrangement.
Za namen pogoja (b) mora nadzor dajalca koncesije nad znatnim preostalim deležem omejevati praktično zmožnost upravljavca, da infrastrukturo proda ali zastavi, in dati dajalcu koncesije stalno pravico do uporabe v celotnem obdobju dogovora.
The residual interest in the infrastructure is the estimated current value of the infrastructure as if it were already of the age and in the condition expected at the end of the period of the arrangement.
Preostali delež v infrastrukturi je ocenjena sedanja vrednost infrastrukture, kot da bi bila že tako stara in v stanju, ki se pričakuje ob koncu obdobja dogovora.
Control should be distinguished from management.
Nadzor je treba razlikovati od upravljanja.
If the grantor retains both the degree of control described in paragraph 5(a) and any significant residual interest in the infrastructure, the operator is only managing the infrastructure on the grantor’s behalf — even though, in many cases, it may have wide managerial discretion.
Če dajalec koncesije zadrži stopnjo nadzora, opisanega v odstavku 5(a), in znaten preostali delež v infrastrukturi, upravljavec samo upravlja infrastrukturo v imenu dajalca koncesije – čeprav ima v številnih primerih veliko poslovodne diskrecijske pravice.
Conditions (a) and (b) together identify when the infrastructure, including any replacements required (see paragraph 21), is controlled by the grantor for the whole of its economic life.
Pogoja (a) in (b) skupaj opredeljujeta kdaj infrastrukturo, vključno s potrebnimi zamenjavami (glej odstavek 21), v celotni življenjski dobi nadzira dajalec koncesije.
For example, if the operator has to replace part of an item of infrastructure during the period of the arrangement (e.g. the top layer of a road or the roof of a building), the item of infrastructure shall be considered as a whole.
Če mora na primer upravljavec v obdobju dogovora zamenjati del postavke infrastrukture (npr. zgornjo plast ceste ali streho objekta), se postavka infrastrukture obravnava kot celota.
Thus condition (b) is met for the whole of the infrastructure, including the part that is replaced, if the grantor controls any significant residual interest in the final replacement of that part.
Tako je pogoj (b) izpolnjen za celo infrastrukturo, vključno z zamenjanim delom, če dajalec koncesije nadzira znaten preostali delež v končni zamenjavi tega dela.
Sometimes the use of infrastructure is partly regulated in the manner described in paragraph 5(a) and partly unregulated.
Včasih je uporaba infrastrukture deloma urejena na način, opisan v odstavku 5(a), deloma pa je neurejena.
However, these arrangements take a variety of forms:
Te ureditve pa imajo lahko različne oblike:
any infrastructure that is physically separable and capable of being operated independently and meets the definition of a cash-generating unit as defined in IAS 36 shall be analysed separately if it is used wholly for unregulated purposes.
infrastruktura, ki jo je fizično mogoče ločiti in se lahko upravlja samostojno ter ustreza opredelitvi denar ustvarjajoče enote, kot je opredeljena v MRS 36, se analizira ločeno, če se v celoti uporablja za namene, ki niso urejeni.
For example, this might apply to a private wing of a hospital, where the remainder of the hospital is used by the grantor to treat public patients.
To se lahko uporablja na primer za zasebni del bolnišnice, kadar preostali del bolnišnice uporablja dajalec koncesije za zdravljenje javnih pacientov.
when purely ancillary activities (such as a hospital shop) are unregulated, the control tests shall be applied as if those services did not exist, because in cases in which the grantor controls the services in the manner described in paragraph 5, the existence of ancillary activities does not detract from the grantor’s control of the infrastructure.
kadar so neurejene čisto pomožne dejavnosti (kot je trgovina v bolnišnici), se preskus nadzora opravi, kot da te storitve ne bi obstajale, ker v primerih, ko dajalec koncesije nadzira storitve na način, opisan v odstavku 5, obstoj pomožnih dejavnosti ne zmanjša nadzora infrastrukture s strani dajalca koncesije.
The operator may have a right to use the separable infrastructure described in paragraph AG7(a), or the facilities used to provide ancillary unregulated services described in paragraph AG7(b).
Upravljavec ima lahko pravico uporabljati ločljivo infrastrukturo, opisano v odstavku AG7(a) ali objekte in naprave, ki se uporabljajo za opravljanje pomožnih neurejenih storitev, opisanih v odstavku AG7(b).
In either case, there may in substance be a lease from the grantor to the operator; if so, it shall be accounted for in accordance with IAS 17.
V obeh primerih vsebinsko lahko gre za najem dajalca koncesije upravljavcu; v tem primeru se obračuna v skladu z MRS 17.
Appendix B
Priloga B
AMENDMENTS TO IFRS 1 AND TO OTHER INTERPRETATIONS
SPREMEMBE MSRP 1 IN DRUGIH POJASNIL
The amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2008.
Spremembe v tej prilogi veljajo za letna obračunska obdobja, ki se začnejo 1. januarja 2008 ali pozneje.
If an entity applies this Interpretation for an earlier period, these amendments shall be applied for that earlier period.
Če podjetje uporabi to pojasnilo pred tem datumom, veljajo te spremembe tudi za takšno zgodnejše obdobje.
IFRS 1 First-time Adoption of International Financial Reporting Standards is amended as described below.
MSRP 1 – Prva uporaba Mednarodnih standardov računovodskega poročanja je spremenjen, kot je opisano v nadaljevanju.
New text is underlined and deleted text struck through.
Novo besedilo je podčrtano, izbrisano besedilo pa prečrtano.
9 The transitional provisions in other IFRSs apply to changes in accounting policies made by an entity that already uses IFRSs; they do not apply to a first-time adopter’s transition to IFRSs, except as specified in paragraphs 25D, 25H, 34A and 34B.
9 Prehodne določbe v drugih MSRP se uporabljajo za spremembe računovodskih usmeritev, ki jih je naredilo podjetje, ki že uporablja MSRP; ne uporabljajo se za prehod podjetja, ki jih prvič uporablja, na MSRP, razen kakor je navedeno v odstavkih 25D, 25H, 34A in 34B.
In paragraph 12(a), the reference to paragraphs 13–25G is changed to 13–25H.
V odstavku 12(a) se sklicevanje na odstavke 13–25G spremeni v sklicevanje na odstavke 13–25H.
In paragraph 13, subparagraphs (k) and (l) are amended, and subparagraph (m) is inserted, as follows:
Pododstavka (k) in (l) v odstavku 13 se spremenita, vstavi se pododstavek (m):
fair value measurement of financial assets or financial liabilities at initial recognition (paragraph 25G).; and
merjene poštene vrednosti finančnih sredstev ali finančnih obveznosti ob začetnem pripoznanju (odstavek 25G).; in
a financial asset or an intangible asset accounted for in accordance with IFRIC 12 Service Concession Arrangements (paragraph 25H).
finančno sredstvo ali neopredmeteno sredstvo, obračunano v skladu z OPMSRP 12 Dogovori o koncesiji storitev (odstavek 25H).
After paragraph 25G, a new heading and paragraph 25H are inserted as follows:
Za odstavkom 25G se vstavi nov naslov in odstavek 25H:
Service concession arrangements
Dogovori o koncesiji storitev
A first-time adopter may apply the transitional provisions in IFRIC 12 Service Concession Arrangements.
Podjetje, ki prvič uporabi MSRP, lahko upošteva prehodne določbe iz OPMSRP 12 Dogovori o koncesiji storitev.
IFRIC 4 Determining whether an Arrangement Contains a Lease is amended as described below.
OPMSRP 4 Določanje ali dogovor vsebuje najem se spremeni, kakor je opisano v nadaljevanju.
Paragraph 4 is amended as follows (new text is underlined):
Odstavek 4 se spremeni (novo besedilo je podčrtano):
4 This Interpretation does not apply to arrangements that:
4 To pojasnilo se ne uporablja za dogovore, ki:
are, or contain, leases excluded from the scope of IAS 17; or
so ali vsebujejo najeme, izločene iz področja MRS 17; ali
are public-to-private service concession arrangements within the scope of IFRIC 12 Service Concession Arrangements.
so dogovori o koncesiji storitev javno v zasebno, ki spadajo v področje OPMSRP 12 Dogovori o koncesiji storitev.
SIC–29 Disclosure — Service Concession Arrangements is amended as described below (in amended paragraphs new text is underlined).
SOP–29 Razkritje – Dogovori o koncesiji storitev se spremeni, kakor je opisano v nadaljevanju (v spremenjenih odstavkih je novo besedilo podčrtano).
Its title is amended to Service Concession Arrangements: Disclosures.
Naslov se spremeni v Dogovori o koncesiji storitev: Razkritja.
In paragraphs 1–6 references to ‘Concession Operator’ are changed to ‘operator’, and references to ‘Concession Provider’ are changed to ‘grantor’.
V odstavkih 1–6 se sklicevanje na „upravljavca koncesije“ spremeni v „upravljavca“, in sklicevanje na „izvajalca koncesije“ se spremeni v „dajalca koncesije“.
In paragraph 6, subparagraph (d) is amended, and subparagraph (e) is inserted, as follows:
Pododstavek (d) v odstavku 6 se spremeni, in vstavi se pododstavek (e):
changes in the arrangement occurring during the period.; and
spremembe v dogovoru, ki nastanejo v obdobju.; in
how the service arrangement has been classified.
kako je dogovor o storitvi razvrščen.
After paragraph 6 a new paragraph 6A is inserted, as follows:
Za odstavkom 6 se vstavi novi odstavek 6A:
An operator shall disclose the amount of revenue and profits or losses recognised in the period on exchanging construction services for a financial asset or an intangible asset.
Upravljavec razkrije znesek prihodkov ter dobičkov ali izgub, pripoznanih v obdobju izmenjave storitev gradnje za finančno sredstvo ali neopredmeteno sredstvo.
On 30 November 2006, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 12 Service Concessions Arrangements, hereinafter ‘IFRIC 12’. IFRIC 12 is an interpretation that provides clarification on how to apply provisions of International Reporting Financial Standards (IFRS) already endorsed by the Commission to service concession arrangements.
Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) je 30. novembra 2006 objavil Pojasnilo 12 – Dogovori o koncesiji storitev (v nadaljevanju: OPMSRP 12).
Commission Regulation (EC) No 255/2009
Uredba Komisije (ES) št. 255/2009
This Regulation shall enter into force on 27 March 2009.
Ta uredba začne veljati 27. marca 2009.
Commission Regulation (EC) No 256/2009
Uredba Komisije (ES) št. 256/2009
amending Annexes II and III to Regulation (EC) No 396/2005 of the European Parliament and of the Council as regards maximum residue levels for azoxystrobin and fludioxonil in or on certain products
o spremembi prilog II in III k Uredbi (ES) št. 396/2005 Evropskega parlamenta in Sveta glede mejnih vrednosti ostankov za azoksistrobin in fludioksonil v ali na nekaterih proizvodih
Having regard to Regulation (EC) No 396/2005 of the European Parliament and of the Council of 23 February 2005 on maximum residue levels of pesticides in or on food and feed of plant and animal origin and amending Council Directive 91/414/EEC [1], and in particular Article 14 (1) (a) thereof,
ob upoštevanju Uredbe (ES) št. 396/2005 Evropskega parlamenta in Sveta z dne 23. februarja 2005 o mejnih vrednostih ostankov pesticidov v ali na hrani in krmi rastlinskega in živalskega izvora ter o spremembi Direktive Sveta 91/414/EGS [1] in zlasti člena 14(1)(a) Uredbe,
For azoxystrobin and fludioxonil maximum residue levels (MRLs) were set in Annexes II and III to Regulation (EC) No 396/2005 respectively.
V Prilogi II k Uredbi (ES) št. 396/2005 so navedene mejne vrednosti ostankov (MRL) za azoksistrobin, v Prilogi III pa za fludioksonil.
As regards azoxystrobin, in the context of a new authorisation in accordance with Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market [2] for use of that plant protection product on turnips, an application has been made for a modification of the existing MRL in accordance with Article 6(1) of that Regulation.
V skladu s členom 6(1) navedene uredbe je bil vložen zahtevek za spremembo obstoječe MRL za azoksistrobin za uporabo na repi v okviru nove registracije v skladu z Direktivo Sveta 91/414/EGS z dne 15. julija 1991 o dajanju fitofarmacevtskih sredstev v promet [2].
As regards fludioxonil an application for an import tolerance MRL in accordance with Article 6(2) and (4) of Regulation (EC) No 396/2005 was made by an applicant in a third country (the United States) in which the authorised use of that plant protection product leads to residues exceeding the MRL for pomegranates, as set out in Annex III to that Regulation.
Vlagatelj je v skladu s členom 6(2) in (4) Uredbe (ES) št. 396/2005 vložil zahtevek za tolerančno mejno vrednost ostankov za fludioksonil v tretji državi (Združene države Amerike), v kateri pri registrirani uporabi navedenega fitofarmacevtskega sredstva vrednosti ostankov presegajo MRL za granatna jabolka, kakor je navedeno v Prilogi III k navedeni uredbi.
Both applications were evaluated in accordance with Article 8 of that Regulation and Portugal and Denmark forwarded evaluation reports to the Commission.
Oba zahtevka sta bila ocenjena v skladu s členom 8 navedene uredbe, Portugalska in Danska pa sta Komisiji posredovala svoji poročili o oceni.
The European Food Safety Authority, hereinafter ‘the Authority’, assessed the safety of the proposed MRLs taking into account the information in the applications and the evaluation reports and gave reasoned opinions.
Evropska agencija za varnost hrane, v nadaljnjem besedilu „Agencija“, je ocenila varnost predlaganih MRL, pri čemer je upoštevala informacije iz zahtevkov in poročili o oceni, ter predložila utemeljena mnenja.
It forwarded these opinions [in accordance with Article 10 of the Regulation] to the Commission and the Member States and made them available to the public [3].
Ta mnenja je (v skladu s členom 10 Uredbe) posredovala Komisiji in državam članicam ter jih javno objavila [3].
The Authority concluded in its reasoned opinions that all requirements with respect to data were met and that the two modifications to the MRLs requested by the applicants were acceptable with regard to consumer safety on the basis of a consumer exposure assessment for 27 specific European consumer groups.
Sklep utemeljenih mnenj Agencije je bil, da so po podatkih sodeč izpolnjene vse zahteve in da sta dve spremembi MRL, ki ju zahtevata vlagatelja, sprejemljivi glede varnosti potrošnikov na podlagi ocene izpostavljenosti potrošnikov za 27 posebnih evropskih potrošniških skupin.
It took into account the most recent information on the toxicological properties of the substances.
Agencija je upoštevala zadnje informacije o toksikoloških značilnosti snovi.
Neither the lifetime exposure to both substances via consumption of all food products that may contain the two substances, nor the short-term exposure due to extreme consumption of turnips or pomegranates showed that there is a risk that the acceptable daily intake (ADI) or the acute reference dose (ARfD) is exceeded.
Niti pri doživljenjski izpostavljenosti obema snovema prek živil, ki bi lahko vsebovala navedeni snovi, niti pri kratkotrajni izpostavljenosti zaradi visoke porabe repe ali granatnih jabolk ni bilo ugotovljeno tveganje, da je sprejemljiv dnevni vnos (ADI) ali akutni referenčni odmerek (ARfD) presežen.
Based on the reasoned opinion of the Authority and taking into account the factors relevant to the matter under consideration, the requested modifications to the MRLs fulfil the requirements of Article 14(2) of Regulation (EC) No 396/2005.
Iz utemeljenega mnenja Agencije in ob upoštevanju dejavnikov, ki vplivajo na odločitev, je razvidno, da zahtevane spremembe MRL izpolnjujejo zahteve iz člena 14(2) Uredbe (ES) št. 396/2005.
Regulation (EC) No 396/2005 should therefore be amended accordingly.
Uredbo (ES) št. 396/2005/ES je zato treba ustrezno spremeniti.
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health and neither the European Parliament nor the Council has opposed them,
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Stalnega odbora za prehranjevalno verigo in zdravje živali, Evropski parlament in Svet pa mu nista nasprotovala –
Annexes II and III to Regulation (EC) No 396/2005 are amended in accordance with the Annex to this Regulation.
Prilogi II in III k Uredbi (ES) št. 396/2005/ES se spremenita v skladu s Prilogo k tej uredbi.
EFSA scientific reports (2008) 199 and 200 on http://efsa.europa.eu
Znanstveni poročili EFSA (2008) 199 in 200 na voljo na http://efsa.europa.eu
Annexes II and III to Regulation (EC) No 396/2005 are amended as follows:
Prilogi II in III k Uredbi (ES) št. 396/2005/ES se spremenita:
The lines for azoxystrobin are replaced by the following:
Vrstice za azoksistrobin se nadomestijo z naslednjim:
Groups and examples of individual products to which the MRLs apply [1]
Skupine in primeri posameznih živil, za katere veljajo MRL [1]
Currants
Ribez (rdeči, črni in beli)
Azarole
Plodovi gloga (sredozemska nešplja)
Jambolan
Jambolan (javanska sliva)
Lychee
Liči
Prickly pear
Opuncija (kaktusov sadež)
American persimmon
Persimon (Virginijski kaki
Inedible peel, large
Neužitna lupina, veliki plodovi
Breadfruit
Kruhovec
Soursop
Graviola
Okra, lady's fingers
Bamija, oslez
Kale, collards)
Listni ohrovt
Vine leaves
Trtni listi
Bay leaves
Lovorovi listi (lovor)
Seaweeds
Morske alge
Palm nuts
Orehi oljne palme (koščice oljne palme)
Lime
Lipa
Carob (St Johns bread)
Rožičevec
HOPS (DRIED), INCLUDING HOP PELLETS AND UNCONCENTRATED POWDER
HMELJ (SUŠEN), VKLJUČNO S HMELJNIM GRANULATOM IN NEKONCENTRIRANIM PRAHOM
Anise pepper
Janežev poper (Japonski poper)
Sugar beet
Sladkorna pesa (koren)
Meat, preparations of meat, offals, blood, animal fats fresh chilled or frozen, salted, in brine, dried or smoked or processed as flours or meals other processed products such as sausages and food preparations based on these
Meso, pripravki iz mesa, drobovina, kri, živalske maščobe, ki so ohlajeni ali zamrznjeni, nesoljeni, v razsolu, posušeni ali prekajeni, predelani v moko ali v obliki pripravljenega obroka; drugi predelani proizvodi, kot so klobase ali iz njih pridobljeni živilski proizvodi
Fat-free or lean meat
Maščoba brez mesa
Poultry - chicken, geese, duck, turkey and Guineafowl, ostrich, pigeon
Perutnina, (piščanci, gosi, race, purani, pegatke) noji, golobi
Other farm animals (Rabbit, Kangaroo)
Druge rejne živali
Birds' eggs, fresh preserved or cooked Shelled eggs and egg yolks fresh, dried, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved whether or not containing added sugar or sweetening matter
Ptičja jajca, sveža ali kuhana; jajca brez lupine in jajčni rumenjaki, sveži, sušeni, kuhani v vodi ali sopari, oblikovani, zamrznjeni ali kako drugače konzervirani, z ali brez dodatka sladkorja ali sladil
Honey (Royal jelly, pollen)
Med
Amphibians and reptiles (Frog legs, crocodiles)
Dvoživke in plazilci
The lines for fludioxonil are replaced by the following:
vrstice za fludioksonil se nadomestijo z naslednjim:
Groups and examples of individual products to which the MRLs apply [4]
Skupine in primeri posameznih živil, za katere veljajo MRL [4]
For the complete list of products of plant and animal origin to which MRLs apply, reference should be made to Annex I.
Za popoln seznam proizvodov rastlinskega in živalskega izvora, za katere veljajo MRL, se je treba sklicevati na Prilogo I.
Indicates lower limit of analytical determination.’
Označuje spodnjo mejno vrednost analiznega določanja.“
Commission Regulation (EC) No 257/2009
Uredba Komisije (ES) št. 257/2009
amending Regulation (EC) No 794/2004 as regards the supplementary information sheet for notification of aid to fisheries and aquaculture
o spremembi Uredbe (ES) št. 794/2004 glede obrazca za dodatne informacije za priglasitev pomoči za ribištvo in ribogojstvo