natgillin/translations-raw huggingface dataset:
Pursuant to the first subparagraph of Article 6(2) of Regulation (EC) No 510/2006, Italy’s application to register the name ‘Farro di Monteleone di Spoleto’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) Uredbe (ES) št. 510/2006 je bila vloga Italije za registracijo imena „Farro di Monteleone di Spoleto“ objavljena v Uradnem listu Evropske unije [2].
OJ C 271, 12.11.2009, p. 24.
UL C 271, 12.11.2009, str. 24.
Farro di Monteleone di Spoleto (PDO)
Farro di Monteleone di Spoleto (ZOP)
Commission Regulation (EU) No 624/2010
Uredba Komisije (EU) št. 624/2010
Pursuant to the first subparagraph of Article 6(2) of Regulation (EC) No 510/2006, Italy’s application to register the name ‘Melanzana Rossa di Rotonda’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) Uredbe (ES) št. 510/2006 je bila vloga Italije za registracijo imena „Melanzana Rossa di Rotonda“ objavljena v Uradnem listu Evropske unije [2].
OJ C 266, 7.11.2009, p. 14.
UL C 266, 7.11.2009, str. 14.
Melanzana Rossa di Rotonda (PDO)
Melanzana Rossa di Rotonda (ZOP)
Commission Regulation (EU) No 625/2010
Uredba Komisije (EU) št. 625/2010
This Regulation shall enter into force on 16 July 2010.
Ta uredba začne veljati 16. julija 2010.
Commission Regulation (EU) No 626/2010
Uredba Komisije (EU) št. 626/2010
fixing the import duties in the cereals sector applicable from 16 July 2010
o določitvi uvoznih dajatev v sektorju žit, ki se uporabljajo od 16. julija 2010
Import duties should be fixed for the period from 16 July 2010 and should apply until new import duties are fixed and enter into force,
Uvozne dajatve, ki se uporabljajo, dokler ne začne veljati nova določitev, se določijo za obdobje z začetkom 16. julija 2010 –
From 16 July 2010, the import duties in the cereals sector referred to in Article 136(1) of Regulation (EC) No 1234/2007 shall be those fixed in Annex I to this Regulation on the basis of the information contained in Annex II.
Od 16. julija 2010 so uvozne dajatve v sektorju žit iz člena 136(1) Uredbe (ES) št. 1234/2007 dajatve, določene v Prilogi I k tej uredbi na podlagi podatkov, navedenih v Prilogi II.
Import duties on the products referred to in Article 136(1) of Regulation (EC) No 1234/2007 applicable from 16 July 2010
Uvozne dajatve za proizvode iz člena 136(1) Uredbe (ES) št. 1234/2007, ki se uporabljajo od 16. julija 2010
Commission Regulation (EU) No 627/2010
Uredba Komisije (EU) št. 627/2010
These prices and duties have been last amended by Commission Regulation (EU) No 619/2010 [4].
Navedene cene in dolžnosti so bile nazadnje spremenjene z Uredbo Komisije (EU) št. 619/2010 [4].
OJ L 180, 15.7.2010, p. 17.
UL L 180, 15.7.2010, str. 17.
Amended representative prices and additional import duties applicable to white sugar, raw sugar and products covered by CN code 17029095 from 16 July 2010
Spremenjene reprezentativne cene in dodatne uvozne dajatve za beli in surovi sladkor ter proizvode z oznako KN 17029095, ki se uporabljajo od 16. julija 2010
Commission Regulation (EU) No 628/2010
Uredba Komisije (EU) št. 628/2010
concerning tenders lodged under the invitation to tender for the import of maize issued in Regulation (EU) No 462/2010
o vloženih ponudbah za uvoz koruze v okviru javnega razpisa iz Uredbe (EU) št. 462/2010
An invitation to tender for the maximum reduction in the duty on maize imported into Spain from third countries was opened by Commission Regulation (EU) No 462/2010 [2].
Uredba Komisije (EU) št. 462/2010 [2] je odprla javni razpis za najvišje znižanje dajatve za uvoz koruze v Španijo iz tretjih držav.
No award shall be made for the tenders lodged from 25 June to 15 July 2010 under the invitation to tender for the reduction in the duty on imported maize issued in Regulation (EU) No 462/2010.
Ponudbe, vložene od 25. junija do 15. julija 2010 v okviru javnega razpisa za znižanje uvozne dajatve za koruzo iz Uredbe (EU) št. 462/2010, se ne upoštevajo.
OJ L 129, 28.5.2010, p. 58.
UL L 129, 28.5.2010, str. 58.
Commission Regulation (EU) No 629/2010
Uredba Komisije (EU) št. 629/2010
of 16 July 2010
z dne 16. julija 2010
setting the final amount of aid for dried fodder for the 2009/2010 marketing year
o določitvi končnega zneska pomoči za posušeno krmo za tržno leto 2009/2010
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 90(c), 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 90(c) v povezavi s členom 4 Uredbe,
Article 88(1) of Regulation (EC) No 1234/2007 sets the amount of aid to be paid to processors for dried fodder up to the maximum guaranteed quantity laid down in Article 89 of that Regulation.
V členu 88(1) Uredbe (ES) št. 1234/2007 je določen znesek pomoči, ki se predelovalcem posušene krme izplača v okviru največje zajamčene količine iz člena 89 navedene uredbe.
In accordance with the second subparagraph of Article 33(1) of Commission Regulation (EC) No 382/2005 of 7 March 2005 laying down detailed rules for the application of Council Regulation (EC) No 1786/2003 on the common organisation of the market in dried fodder [2], the Member States have notified the Commission of the quantities of dried fodder in respect of which entitlements to aid have been recognised for the 2009/2010 marketing year.
V skladu z drugim pododstavkom člena 33(1) Uredbe Komisije (ES) št. 382/2005 z dne 7. marca 2005 o načinih izvajanja Uredbe Sveta (ES) št. 1786/2003 o skupni ureditvi trga za posušeno krmo [2] so države članice Komisiji sporočile količine posušene krme, za katere so bili vloženi zahtevki za pomoč za tržno leto 2009/2010.
These notifications indicate that the maximum guaranteed quantity for dried fodder has not been exceeded.
Iz teh sporočil je razvidno, da najvišja zajamčena količina za posušeno krmo ni bila presežena.
The final amount of the aid for dried fodder for the 2009/2010 marketing year shall be EUR 33 per tonne.
Za tržno leto 2009/2010 se končni znesek pomoči za posušeno krmo določi na 33 EUR na tono.
Done at Brussels, 16 July 2010.
V Bruslju, 16. julija 2010
Commission Regulation (EU) No 630/2010
Uredba Komisije (EU) št. 630/2010
This Regulation shall enter into force on 17 July 2010.
Ta uredba začne veljati 17. julija 2010.
Commission Regulation (EU) No 631/2010
Uredba Komisije (EU) št. 631/2010
on the issue of licences for the import of garlic in the subperiod from 1 September 2010 to 30 November 2010
o izdaji uvoznih dovoljenj za česen v podobdobju od 1. septembra 2010 do 30. novembra 2010
The quantities for which ‘A’ licence applications have been lodged by traditional importers and by new importers during the first seven working days of July 2010, pursuant to Article 10(1) of Regulation (EC) No 341/2007 exceed the quantities available for products originating in China, and all third countries other than China and Argentina.
Količine, za katere so tradicionalni uvozniki in novi uvozniki vložili zahtevke za izdajo dovoljenj „A“ v prvih sedmih dneh meseca julija 2010 v skladu s členom 10(1) Uredbe (ES) št. 341/2007, presegajo količine, ki so na voljo za proizvode s poreklom iz Kitajske in vseh tretjih držav razen Kitajske in Argentine.
Therefore, in accordance with Article 7(2) of Regulation (EC) No 1301/2006, it is now necessary to establish the extent to which the ‘A’ licence applications sent to the Commission by 14 July 2010 can be met in accordance with Article 12 of Regulation (EC) No 341/2007.
Zato je v skladu s členom 7(2) Uredbe (ES) št. 1301/2006 treba določiti, v kolikšni meri je možno ob uporabi člena 12 Uredbe (ES) št. 341/2007 ugoditi zahtevkom za izdajo dovoljenj „A“, poslanim Komisiji najpozneje do štirinajstega v mesecu juliju 2010.
Applications for ‘A’ import licences lodged pursuant to Article 10(1) of Regulation (EC) No 341/2007 during the first seven working days of July 2010 and sent to the Commission by 14 July 2010 shall be met at a percentage rate of the quantities applied for as set out in the Annex to this Regulation.
Zahtevkom za izdajo uvoznih dovoljenj „A“, ki so bili vloženi v skladu s členom 10(1) Uredbe (ES) št. 341/2007 v prvih sedmih dneh meseca julija 2010 in poslani Komisiji do štirinajstega v mesecu juliju 2010, se ugodi po odstotni stopnji zaprošenih količin, določenih v Prilogi k tej uredbi.
Commission Regulation (EU) No 632/2010
Uredba Komisije (EU) št. 632/2010
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 24 and International Financial Reporting Standard (IFRS) 8
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede Mednarodnega računovodskega standarda (MRS) 24 in Mednarodnega standarda računovodskega poročanja (MSRP) 8
On 4 November 2009, the International Accounting Standards Board (IASB) published a revised International Accounting Standard (IAS) 24 Related Party Disclosures, hereinafter ‘revised IAS 24’.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 4. novembra 2009 izdal revidirani Mednarodni računovodski standard (MRS) 24 Razkrivanje povezanih strank (v nadaljnjem besedilu: revidirani MRS 24).
The aim of the changes introduced by the revised IAS 24 is to simplify the definition of a related party while removing certain internal inconsistencies and provides some relief for government-related entities in relation to the amount of information such entities need to provide in respect to related party transactions.
Namen sprememb, ki so bile uvedene z revidiranim MRS 24, je poenostaviti opredelitev povezane stranke in hkrati odpraviti nekatere mednarodne nedoslednosti ter izvzeti podjetja, ki so povezana z državo, iz nekaterih zahtev glede obsega informacij, ki jih morajo takšna podjetja zagotoviti o transakcijah med povezanimi strankami.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the revised IAS 24 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da revidirani MRS 24 izpolnjuje tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
The adoption of the revised IAS 24 implies, by way of consequence, amendments to International Financial Reporting Standard (IFRS) 8 in order to ensure consistency between international accounting standards.
Sprejetje revidiranega MRS 24 posledično pomeni spremembe Mednarodnega standarda računovodskega poročanja (MSRP) 8, da se zagotovi skladnost med mednarodnimi računovodskimi standardi.
International Accounting Standard (IAS) 24 is replaced by the revised IAS 24 as set out in the Annex to this Regulation;
Mednarodni računovodski standard (MRS) 24 se nadomesti z revidiranim MRS 24, kakor je navedeno v Prilogi k tej uredbi;
International Financial Reporting Standard (IFRS) 8 is amended as set out in the Annex to this Regulation.
Mednarodni standard računovodskega poročanja (MSRP) 8 se spremeni, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply IAS 24 and amendment to IFRS 8, as set out in the Annex to this Regulation, at the latest, as from the commencement date of its first financial year starting after 31 December 2010.
Posamezna družba začne uporabljati MRS 24 in spremembo MSRP 8, kakor je navedeno v Prilogi k tej uredbi, najpozneje z začetkom svojega prvega poslovnega leta po 31. decembru 2010.
IAS 24
MRS 24
Further information can be obtained from the IASB at www.iasb.org’
Dodatne informacije so na voljo na spletni strani UOMRS: www.iasb.org“.
International Accounting Standard 24
Mednarodni računovodski standard 24
Related Party Disclosures
Razkrivanje povezanih strank
1 The objective of this Standard is to ensure that an entity’s financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances, including commitments, with such parties.
1 Cilj tega standarda je zagotoviti, da računovodski izkazi podjetja vsebujejo razkritja, ki opozarjajo na možnost, da so na finančno stanje in poslovni izid podjetja vplivale povezane stranke, transakcije med njimi in nastale neporavnane obveznosti, vključno z obvezami.
2 This Standard shall be applied in:
2 Ta standard se mora uporabljati za:
identifying related party relationships and transactions;
prepoznavanje razmerij in transakcij med povezanimi strankami,
identifying outstanding balances, including commitments, between an entity and its related parties;
prepoznavanje neporavnanih obveznosti, vključno z obvezami, med podjetjem in njegovimi povezanimi strankami,
identifying the circumstances in which disclosure of the items in (a) and (b) is required; and
ugotavljanje okoliščin, v katerih je razkritje postavk iz točk (a) in (b) obvezno, ter
determining the disclosures to be made about those items.
opredelitev, katera razkritja glede postavk so potrebna.
3 This Standard requires disclosure of related party relationships, transactions and outstanding balances, including commitments, in the consolidated and separate financial statements of a parent, venturer or investor presented in accordance with IAS 27 Consolidated and Separate Financial Statements.
3 Ta standard v skladu z MRS 27 – Konsolidirani in ločeni računovodski izkazi – zahteva konsolidirano in ločeno razkritje razmerij, transakcij in neporavnanih obveznosti, vključno z obvezami, med povezanimi strankami v računovodskih izkazih obvladujočega podjetja, naložbenika ali podvižnika.
This Standard also applies to individual financial statements.
Ta standard se uporablja tudi za posamezne računovodske izkaze.
4 Related party transactions and outstanding balances with other entities in a group are disclosed in an entity’s financial statements.
4 Transakcije in neporavnane obveznosti povezanih strank z drugimi podjetji v skupini se razkrijejo v računovodskih izkazih posameznega podjetja.
Intragroup related party transactions and outstanding balances are eliminated in the preparation of consolidated financial statements of the group.
Transakcije in neporavnane obveznosti med povezanimi strankami znotraj skupine se ne vključijo v konsolidirane računovodske izkaze skupine podjetij.
PURPOSE OF RELATED PARTY DISCLOSURES
NAMEN RAZKRIVANJA POVEZANIH STRANK
5 Related party relationships are a normal feature of commerce and business.
5 Razmerja med povezanimi strankami so običajna pri trgovanju in poslovanju.
For example, entities frequently carry on parts of their activities through subsidiaries, joint ventures and associates.
Na primer podjetja pogosto opravljajo ločene dele svojih dejavnosti prek odvisnih podjetij, pridruženih podjetij ali v okviru skupnih podvigov.
In those circumstances, the entity has the ability to affect the financial and operating policies of the investee through the presence of control, joint control or significant influence.
V navedenih okoliščinah lahko podjetje prek obvladovanja, skupnega obvladovanja ali pravice do odločanja (pomemben vpliv) vpliva na finančne in delovne usmeritve podjetja, v katerega se vlaga.
6 A related party relationship could have an effect on the profit or loss and financial position of an entity.
6 Razmerje s povezano stranko lahko vpliva na poslovni izid in finančno stanje podjetja.
Related parties may enter into transactions that unrelated parties would not.
Povezane stranke se utegnejo vključiti v transakcije, za katere se nepovezane stranke ne bi nikoli odločile.
For example, an entity that sells goods to its parent at cost might not sell on those terms to another customer.
Možno je, da na primer podjetje, ki obvladujočemu podjetju prodaja izdelke po nabavni ceni, ne bi prodajalo izdelkov pod istimi pogoji tudi drugemu kupcu.
Also, transactions between related parties may not be made at the same amounts as between unrelated parties.
Možno je tudi, da transakcije med povezanimi strankami ne dosežejo iste vrednosti kot posli med nepovezanimi strankami.
7 The profit or loss and financial position of an entity may be affected by a related party relationship even if related party transactions do not occur.
7 Razmerje med povezanimi strankami lahko vpliva na poslovni izid in finančno stanje podjetja, čeprav med njima ne pride do transakcij med povezanimi strankami.
The mere existence of the relationship may be sufficient to affect the transactions of the entity with other parties.
Že sam obstoj povezave lahko vpliva na transakcije med podjetjem in drugimi strankami.
For example, a subsidiary may terminate relations with a trading partner on acquisition by the parent of a fellow subsidiary engaged in the same activity as the former trading partner.
Na primer odvisno podjetje lahko pretrga razmerja s poslovnim partnerjem, če njegovo obvladujoče podjetje kupi soodvisno podjetje, ki se ukvarja z enakimi dejavnostmi kot prejšnji poslovni partner.
Alternatively, one party may refrain from acting because of the significant influence of another—for example, a subsidiary may be instructed by its parent not to engage in research and development.
Druga možnost je, da ena stranka opusti kako delovanje zaradi pomembnega vpliva druge stranke – na primer obvladujoče podjetje lahko ukaže svojemu odvisnemu podjetju, naj ne sodeluje pri raziskovanju in razvijanju.
8 For these reasons, knowledge of an entity’s transactions, outstanding balances, including commitments, and relationships with related parties may affect assessments of its operations by users of financial statements, including assessments of the risks and opportunities facing the entity.
8 Prav iz teh razlogov je za uporabnike računovodskih izkazov lahko koristno poznavanje transakcij podjetja, neporavnanih obveznosti, vključno z obvezami, in razmerij s povezanimi strankami, saj vse to vpliva na oceno delovanja podjetja ter oceno tveganj in priložnosti, s katerimi se podjetje sooča.
A related party is a person or entity that is related to the entity that is preparing its financial statements (in this Standard referred to as the ‘reporting entity’).
Povezana stranka je posameznik ali podjetje, ki je povezano s podjetjem, ki pripravlja računovodske izkaze (v tem standardu: poročajoče podjetje).
A person or a close member of that person’s family is related to a reporting entity if that person:
Posameznik ali ožji član posameznikove družine je povezan s poročajočim podjetjem, če ta posameznik:
has control or joint control over the reporting entity;
obvladuje ali skupno obvladuje poročajoče podjetje,
has significant influence over the reporting entity; or
pomembno vpliva na poročajoče podjetje, ali
is a member of the key management personnel of the reporting entity or of a parent of the reporting entity.
je član ključnega ravnateljskega osebja poročajočega podjetja ali obvladujočega podjetja poročajočega podjetja.
An entity is related to a reporting entity if any of the following conditions applies:
Podjetje je povezano s poročajočim podjetjem, če velja kateri koli od naslednjih pogojev:
The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).
podjetje in poročajoče podjetje sta člana iste skupine (kar pomeni, da so vsa obvladujoča podjetja, odvisna podjetja in soodvisna podjetja povezana z drugimi podjetji),
One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).
eno podjetje je pridruženo podjetje ali skupni podvig drugega podjetja (ali pridruženo podjetje ali skupni podvig člana skupine, katere član je drugo podjetje),
Both entities are joint ventures of the same third party.
obe podjetji sta skupni podvig iste tretje osebe,
One entity is a joint venture of a third entity and the other entity is an associate of the third entity.
eno podjetje je skupni podvig tretjega podjetja, pri čemer je drugo podjetje pridruženo podjetje tretjega podjetja,
The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity.
podjetje je program pozaposlitvenih zaslužkov za zaposlence v poročajočem podjetju ali podjetju, ki je povezano s poročajočim podjetjem.
If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity.
Če je samo poročajoče podjetje takšen program, so pokroviteljski zaposlovalci prav tako povezani s poročajočim podjetjem,
The entity is controlled or jointly controlled by a person identified in (a).
podjetje obvladuje ali skupno obvladuje posameznik iz točke (a),
A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).
posameznik iz točke (a)(i) pomembno vpliva na podjetje ali je član ključnega ravnateljskega osebja podjetja (ali obvladujočega podjetja podjetja).
A related party transaction is a transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged.
Transakcija med povezanimi strankami je prenos sredstev, storitev ali obvez med poročajočim podjetjem in povezano stranko ne glede na to, ali se zaračuna kaka cena ali ne.
Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include:
Ožji člani posameznikove družine so tisti člani družine, za katere je mogoče pričakovati, da bodo vplivali na omenjenega posameznika pri stikih s podjetjem, in na katere bo ta posameznik vplival tudi sam, pri čemer so to lahko:
that person’s children and spouse or domestic partner;
otroci in zakonec ali partner navedenega posameznika,
children of that person’s spouse or domestic partner; and
otroci zakonca ali partnerja navedenega posameznika, in
dependants of that person or that person’s spouse or domestic partner.
družinski člani, ki jih vzdržuje navedeni posameznik ali zakonec navedenega posameznika ali partner navedenega posameznika.
Compensation includes all employee benefits (as defined in IAS 19 Employee Benefits) including employee benefits to which IFRS 2 Share-based Payment applies.
Nadomestila vključujejo vse zaslužke zaposlencev (v skladu z opredelitvijo v MRS 19 – Zaslužki zaposlencev), tudi zaslužke, ki jih ureja MSRP 2 – Plačilo na podlagi delnic.
Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered to the entity.
Zaslužki zaposlencev so vse oblike izplačanih, plačljivih ali zagotovljenih nadomestil s strani podjetja oziroma v njegovem imenu v zameno za storitve, ki jih posameznik opravlja za podjetje.
It also includes such consideration paid on behalf of a parent of the entity in respect of the entity.
Sem spadajo tudi omenjena nadomestila, ki so namesto s strani podjetja izplačana v imenu obvladujočega podjetja.
Compensation includes:
Nadomestila vključujejo: