natgillin/translations-raw huggingface dataset:
Therefore, in accordance with paragraph 43B, the subsidiary shall measure the services received from its employees in accordance with the requirements applicable to equity-settled share-based payment transactions, and recognise a corresponding increase in equity as a contribution from the parent.
Zato odvisno podjetje v skladu s 43B. členom meri storitve, ki jih je prejelo od svojih zaposlencev skladno z zahtevami, ki veljajo za z lastniškim kapitalom poravnane plačilne transakcije na podlagi delnic, in pripozna ustrezno povečanje lastniškega kapitala kot prispevek obvladujočega podjetja.
B54 The parent has an obligation to settle the transaction with the subsidiary’s employees by providing the parent’s own equity instruments.
B54 Obvladujoče podjetje ima obvezo poravnave transakcije z zaposlenci v odvisnem podjetju, tako da zagotovi lastne kapitalske instrumente.
Therefore, in accordance with paragraph 43C, the parent shall measure its obligation in accordance with the requirements applicable to equity-settled share-based payment transactions.
Zato obvladujoče podjetje v skladu s 43C. členom meri svojo obvezo skladno z zahtevami, ki veljajo za z lastniškim kapitalom poravnane plačilne transakcije na podlagi delnic.
B55 Because the subsidiary does not meet either of the conditions in paragraph 43B, it shall account for the transaction with its employees as cash-settled.
B55 Ker odvisno podjetje ne izpolnjuje nobenega od pogojev iz 43B. člena, obračunava transakcije s svojimi zaposlenci kot poravnavo z denarjem.
This requirement applies irrespective of how the subsidiary obtains the equity instruments to satisfy its obligations to its employees.
Ta zahteva velja ne glede na to, kako odvisno podjetje pridobi kapitalske instrumente za izpolnitev obveznosti do svojih zaposlencev.
Share-based payment arrangements involving cash-settled payments to employees
Dogovori za plačilo na podlagi delnic v zvezi z denarjem poravnanimi plačili zaposlencem
B56 The third issue is how an entity that receives goods or services from its suppliers (including employees) should account for share-based arrangements that are cash-settled when the entity itself does not have any obligation to make the required payments to its suppliers.
B56 Tretje vprašanje obravnava, kako podjetje, ki prejme blago ali storitve od svojih dobaviteljev (vključno z zaposlenci), obračuna dogovore za plačilo na podlagi delnic, ki so poravnave z denarjem, kadar samemu podjetju ni treba izvesti zahtevanega plačila dobaviteljem.
For example, consider the following arrangements in which the parent (not the entity itself) has an obligation to make the required cash payments to the employees of the entity:
Upoštevati je treba na primer naslednje dogovore, v katerih mora obvladujoče podjetje (ne podjetje samo) izvesti zahtevana denarna plačila zaposlencem v podjetju:
the employees of the entity will receive cash payments that are linked to the price of its equity instruments.
zaposlenci podjetja bodo prejeli denarna plačila, ki so povezana s tečajem njegovih kapitalskih instrumentov;
the employees of the entity will receive cash payments that are linked to the price of its parent’s equity instruments.
zaposlenci podjetja bodo prejeli denarna plačila, ki so povezana s tečajem kapitalskih instrumentov njegovega obvladujočega podjetja.
The subsidiary shall remeasure the cost of the transaction subsequently for any changes resulting from non-market vesting conditions not being met in accordance with paragraphs 19–21.
Odvisno podjetje mora naknadno ponovno meriti strošek transakcije za vse spremembe, izhajajoče iz od trga neodvisnih zahtevanih pogojev, ki niso bili izpolnjeni v skladu z 19.–21. členom.
This differs from the measurement of the transaction as cash-settled in the consolidated financial statements of the group.
To se razlikuje od merjenja transakcije kot poravnane z denarjem v konsolidiranih računovodskih izkazih skupine.
B58 Because the parent has an obligation to settle the transaction with the employees, and the consideration is cash, the parent (and the consolidated group) shall measure its obligation in accordance with the requirements applicable to cash-settled share-based payment transactions in paragraph 43C.
B58 Ker ima obvladujoče podjetje obvezo poravnave transakcije z zaposlenci, pri čemer je nadomestilo v denarju, obvladujoče podjetje (in konsolidirana skupina) meri svojo obvezo skladno z zahtevami iz 43C. člena, ki veljajo za z denarjem poravnane plačilne transakcije na podlagi delnic.
Transfer of employees between group entities
Prenos zaposlencev med podjetji v skupini
B59 The fourth issue relates to group share-based payment arrangements that involve employees of more than one group entity.
B59 Četrto vprašanje je povezano z dogovori za plačilo na podlagi delnic v skupini, ki vključuje zaposlence več kot enega podjetja v skupini.
For example, a parent might grant rights to its equity instruments to the employees of its subsidiaries, conditional upon the completion of continuing service with the group for a specified period.
Obvladujoče podjetje lahko podeli zaposlencem v odvisnih družbah na primer pravice do svojih kapitalskih instrumentov pod pogojem, da dajo za določeno dobo na voljo svoje storitve v skupini.
An employee of one subsidiary might transfer employment to another subsidiary during the specified vesting period without the employee’s rights to equity instruments of the parent under the original share-based payment arrangement being affected.
Zaposlenec v enem od odvisnih podjetij lahko prenese zaposlitev v drugo odvisno podjetje v času določene odmerne dobe, kar ne vpliva na njegovo pravico do kapitalskih instrumentov obvladujočega podjetja v skladu s prvotnim dogovorom za plačilo na podlagi delnic.
If the subsidiaries have no obligation to settle the share-based payment transaction with their employees, they account for it as an equity-settled transaction.
Če odvisna podjetja nimajo obveze poravnave plačilne transakcije na podlagi delnic s svojimi zaposlenci, jo štejejo za z lastniškim kapitalom poravnano transakcijo.
Each subsidiary shall measure the services received from the employee by reference to the fair value of the equity instruments at the date the rights to those equity instruments were originally granted by the parent as defined in Appendix A, and the proportion of the vesting period the employee served with each subsidiary.
Vsako odvisno podjetje mora izmeriti storitve, ki jih je prejelo od zaposlenca, ob upoštevanju poštene vrednosti kapitalskih instrumentov na datum, ko je obvladujoče podjetje podelilo pravice, kot je določeno v Prilogi A, in ob upoštevanju dela odmerne dobe, ki ga je zaposlenec opravil pri posameznem odvisnem podjetju.
B60 If the subsidiary has an obligation to settle the transaction with its employees in its parent’s equity instruments, it accounts for the transaction as cash-settled.
B60 Če ima odvisno podjetje obvezo poravnave transakcije s svojimi zaposlenci s kapitalskimi instrumenti svojega obvladujočega podjetja, obračuna transakcijo kot poravnavo z denarjem.
Each subsidiary shall measure the services received on the basis of grant date fair value of the equity instruments for the proportion of the vesting period the employee served with each subsidiary.
Vsako odvisno podjetje izmeri storitve, ki jih prejme na podlagi poštene vrednosti kapitalskih instrumentov na dan podelitve za del odmerne dobe, ki ga je zaposlenec opravil pri posameznem odvisnem podjetju.
In addition, each subsidiary shall recognise any change in the fair value of the equity instruments during the employee’s service period with each subsidiary.
Poleg tega mora vsako odvisno podjetje pripoznati vsako spremembo poštene vrednosti kapitalskih instrumentov v obdobju službovanja zaposlenca pri posameznem odvisnem podjetju.
B61 Such an employee, after transferring between group entities, may fail to satisfy a vesting condition other than a market condition as defined in Appendix A, e.g. the employee leaves the group before completing the service period.
B61 Tak zaposlenec po prenosu med podjetjema v skupini morda ne izpolnjuje zahtevanega pogoja, ki ni tržna okoliščina, kot je določeno v Prilogi A, na primer, kadar zaposlenec zapusti skupino pred koncem obdobja službovanja.
In this case, because the vesting condition is service to the group, each subsidiary shall adjust the amount previously recognised in respect of the services received from the employee in accordance with the principles in paragraph 19.
Ker je zahtevani pogoj službovanje v skupini, mora v tem primeru vsako odvisno podjetje prilagoditi predhodno pripoznan znesek za storitve, ki jih je prejelo od zaposlenca, v skladu z načeli iz 19. člena.
Hence, if the rights to the equity instruments granted by the parent do not vest because of an employee’s failure to meet a vesting condition other than a market condition, no amount is recognised on a cumulative basis for the services received from that employee in the financial statements of any group entity.
Če se torej pravice do kapitalskih instrumentov, ki jih je podelilo obvladujoče podjetje, ne odmerijo, ker zaposlenec ne izpolnjuje zahtevanega pogoja, ki ni tržna okoliščina, se na kumulativni osnovi ne prizna noben znesek za storitve, ki jih je podjetje prejelo od zaposlenca v računovodskih izkazih katerega koli podjetja v skupini.
A ‘group’ is defined in paragraph 4 of IAS 27 Consolidated and Separate Financial Statements as ‘a parent and its subsidiaries’ from the perspective of the reporting entity’s ultimate parent.
Izraz „skupina“ je opredeljen v 4. členu MRS 27 Konsolidirani in ločeni računovodski izkazi kot „obvladujoče podjetje in njegova odvisna podjetja“ z vidika zadnjega obvladujočega podjetja poročajočega podjetja.
equity-settled share-based payment transaction,
z lastniškim kapitalom poravnane plačilne transakcije na podlagi delnic,
share-based payment arrangement, and
dogovor za plačilo na podlagi delnic in
Those requirements were effective for annual periods beginning on or after 1 May 2006.
Te zahteve so bile veljavne v letnih obdobjih, ki so se začela 1. maja 2006 ali pozneje;
added paragraphs B46, B48, B49, B51–B53, B55, B59 and B61 in Appendix B in respect of the accounting for transactions among group entities.
v Prilogi B se dodajo B46., B48., B49., B51.–B53., B55., B59. in B61. člen v zvezi z obračunavanjem transakcij med podjetji v skupini.
B57 The subsidiary does not have an obligation to settle the transaction with its employees.
B57 Odvisno podjetje nima obveze poravnave transakcije s svojimi zaposlenci.
Therefore, the subsidiary shall account for the transaction with its employees as equity-settled, and recognise a corresponding increase in equity as a contribution from its parent.
Zato odvisno podjetje obračuna transakcijo s svojimi zaposlenci kot poravnavo z lastniškim kapitalom in pripozna ustrezno povečanje lastniškega kapitala kot prispevek svojega obvladujočega podjetja.
On 18 June 2009, the International Accounting Standards Board (IASB) published Amendments to International Financial Reporting Standard (IFRS) 2 Share-based Payment, hereinafter ‘amendment to IFRS 2’. The amendment to IFRS 2 provides clarification on the accounting treatment of share-based transactions in which the supplier of the goods or services is paid in cash and the obligation is incurred by another group entity (group cash-settled share-based payment transactions).
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 18. junija 2009 objavil spremembe mednarodnega standarda računovodskega poročanja (MSRP) 2, Plačilo na podlagi delnic (v nadaljnjem besedilu: sprememba MSRP 2).
INTERNATIONAL ACCOUNTING STANDARDS IFRS 2
MEDNARODNI RAČUNOVODSKI STANDARDI
Amendments to IFRS 2 Share-based Payment ‘Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org’
MSRP 2
transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments, except as noted in paragraphs 3A–6. In the absence of specifically identifiable goods or services, other circumstances may indicate that goods or services have been (or will be) received, in which case this IFRS applies. 3 [Deleted]
denarjem poravnanimi plačilnimi transakcijami na podlagi delnic in
Commission Regulation (EU) No 245/2010
Uredba Komisije (EU) št. 245/2010
derogating from Regulation (EC) No 288/2009 as regards the deadline for Member States to notify their strategies to the Commission and the deadline for the Commission to decide on the final allocation of the aid in the framework of a School Fruit Scheme
o odstopanju od Uredbe (ES) št. 288/2009 v zvezi z rokom, v katerem države članice Komisiji sporočijo svoje strategije, in rokom, v katerem Komisija odloči o dokončni dodelitvi pomoči na podlagi sistema razdeljevanja sadja v šolah
In accordance with Article 4(1) of Commission Regulation (EC) No 288/2009 of 7 April 2009 laying down detailed rules for applying Council Regulation (EC) No 1234/2007 as regards Community aid for supplying fruit and vegetables, processed fruit and vegetables and banana products to children in educational establishments, in the framework of a School Fruit Scheme [2], Member States applying for the aid referred to in the first paragraph of Article 103ga of Regulation (EC) No 1234/2007 for a period running from 1 August to 31 July should notify their strategy to the Commission by 31 January of the year in which that period starts.
V skladu s členom 4(1) Uredbe Komisije (ES) št. 288/2009 z dne 7. aprila 2009 o določitvi podrobnih pravil za uporabo Uredbe Sveta (ES) št. 1234/2007 v zvezi s pomočjo Skupnosti za oskrbo otrok v izobraževalnih ustanovah s sadjem in zelenjavo, predelanim sadjem in zelenjavo ter proizvodi iz banan na podlagi sistema razdeljevanja sadja v šolah [2] države članice, ki zaprosijo za pomoč iz prvega odstavka člena 103ga Uredbe (ES) št. 1234/2007 za obdobje od 1. avgusta do 31. julija, Komisijo o svoji strategiji obvestijo do 31. januarja leta, v katerem se navedeno obdobje začne.
A number of Member States have faced difficulties in meeting that deadline, amongst others because they need to assess the effectiveness of their scheme following its first year of implementation.
Številne države članice so imele pri upoštevanju navedenega roka težave, med drugim zato, ker morajo po prvem letu izvajanja oceniti učinkovitost njihovega sistema.
In order to give Member States additional time to evaluate their scheme and, where necessary, to modify their strategy, they should be allowed, as a transitional measure, to notify their strategy for the period running from 1 August 2010 to 31 July 2011 until 28 February 2010.
Da bi državam članicam dali dodaten čas za ovrednotenje njihovih sistemov in po potrebi spremembo strategij, se jim s prehodnim ukrepom omogoči, da Komisijo o svojih strategijah za obdobje od 1. avgusta 2010 do 31. julija 2011 obvestijo do 28. februarja 2010.
Similarly, the deadline for the Commission to decide on the final allocation of the aid for the period running from 1 August 2010 to 31 July 2011 laid down in the third subparagraph of Article 4(4) of Regulation (EC) No 288/2009 should be extended until 30 April 2010.
Prav tako se rok, v katerem Komisija odloči o dokončni dodelitvi pomoči za obdobje od 1. avgusta 2010 do 31. julija 2011, določen v tretjem pododstavku člena 4(4) Uredbe (ES) št. 288/2009, podaljša do 30. aprila 2010.
By way of derogation from Article 4(1) of Regulation (EC) No 288/2009, Member States may notify their strategy for the period running from 1 August 2010 to 31 July 2011 by 28 February 2010 at the latest.
Z odstopanjem od člena 4(1) Uredbe (ES) št. 288/2009 lahko države članice Komisijo o svoji strategiji za obdobje od 1. avgusta 2010 do 31. julija 2011 obvestijo najpozneje do 28. februarja 2010.
By way of derogation from the third subparagraph of Article 4(4) of Regulation (EC) No 288/2009, the Commission shall decide on the final allocation of the aid for the period running from 1 August 2010 to 31 July 2011 by 30 April 2010.
Z odstopanjem od tretjega pododstavka člena 4(4) Uredbe (ES) št. 288/2009 Komisija do 30. aprila 2010 odloči o dokončni dodelitvi pomoči za obdobje od 1. avgusta 2010 do 31. julija 2011.
It shall apply as from 1 February 2010.
Uporablja se od 1. februarja 2010.
It shall expire on 30 April 2010.
Njena veljavnost preneha 30. aprila 2010.
Commission Regulation (EU) No 246/2010
Uredba Komisije (EU) št. 246/2010
amending Regulation (EEC) No 989/89 as regards the classification of padded waistcoats in the Combined Nomenclature
o spremembi Uredbe (EGS) št. 989/89 glede uvrstitve polnjenih telovnikov v kombinirano nomenklaturo
Commission Regulation (EEC) No 989/89 [2] lays down classification criteria applicable to anoraks (including ski-jackets), wind-cheaters and similar articles of CN codes 6101, 6102, 6201 and 6202.
Uredba Komisije (EGS) št. 989/89 [2] določa merila za uvrščanje vetrovk s kapuco tipa anorak (vključno s smučarskimi bundami), vetrnih jopičev in podobnih izdelkov iz tarifnih številk KN 6101, 6102, 6201 in 6202.
Garments of the above-mentioned headings are generally worn over other clothing and ensure a protection against the weather (Harmonized System Explanatory Notes to headings 6101, 6102, 6201 and 6202, first paragraph) and, consequently, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles falling within those headings must have long sleeves.
Oblačila iz zgoraj navedenih tarifnih številk se nosijo preko drugih oblačil in zagotavljajo zaščito pred vremenskimi pojavi (Pojasnjevalne opombe harmoniziranega sistema k tarifnim številkam 6101, 6102, 6201 in 6202, prvi odstavek), zato morajo anoraki (vključno s smučarskimi bundami), vetrni jopiči, vetrovke in podobni izdelki, ki se uvrščajo pod navedene tarifne številke, imeti dolge rokave.
Nevertheless, padded waistcoats, despite the fact that they have no sleeves at all, should be covered by those headings because they are worn over all other clothing for protection against the weather, and because of their padding (See also Harmonized System Explanatory Notes to headings 6101, 6102, 6201 and 6202, second paragraph).
Polnjene telovnike je treba uvrstiti v navedene pod navedene tarifne številke, čeprav nimajo rokavov, saj se nosijo preko vseh drugih oblačil za zaščito pred vremenskimi pojavi, ter zaradi njihovega polnjenja (glej tudi Pojasnjevalne opombe harmoniziranega sistema k tarifnim številkam 6101, 6102, 6201 in 6202, drugi odstavek).
In order to ensure uniform interpretation of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, with regard to the tariff classification of padded waistcoats, it is therefore necessary to specify that padded waistcoats are to be classified in headings 6101, 6102, 6201 or 6202 although they have no sleeves.
Zaradi enotne razlage Kombinirane nomenklature, priložene Uredbi (EGS) št. 2658/87, je treba v zvezi s tarifno uvrstitvijo polnjenih telovnikov zato natančno določiti, da se polnjeni telovniki uvrščajo pod tarifne številke 6101, 6102, 6201 ali 6202, čeprav nimajo rokavov.
Regulation (EEC) No 989/89 should therefore be amended accordingly.
Uredbo (EGS) št. 989/89 je zato treba ustrezno spremeniti.
In Article 1 of Regulation (EEC) No 989/89 the following paragraph is added:
Členu 1 Uredbe (EGS) št. 989/89 se doda naslednji odstavek:
‘By derogation from the first paragraph those headings shall include padded waistcoats, despite the fact that they have no sleeves.’
„Z odstopanjem od prvega odstavka polnjeni telovniki spadajo pod navedene tarifne številke, čeprav nimajo rokavov.“
OJ L 106, 18.4.1989, p. 25.
UL L 106, 18.4.1989, str. 25.
Commission Regulation (EU) No 247/2010
Uredba Komisije (EU) št. 247/2010
This Regulation shall enter into force on 24 March 2010.
Ta uredba začne veljati 24. marca 2010.
Commission Regulation (EU) No 248/2010
Uredba Komisije (EU) št. 248/2010
amending Regulation (EC) No 1484/95 laying down detailed rules for implementing the system of additional import duties and fixing representative prices in the poultry meat and egg sectors and for egg albumin, and Regulation (EC) No 504/2007 laying down detailed rules for the application of the arrangements for additional import duties in the milk and milk products sector
o spremembi Uredbe (ES) št. 1484/95 o podrobnih pravilih za izvajanje sistema dodatnih uvoznih dajatev in o določitvi reprezentativnih cen v sektorju za perutninsko meso in v sektorju za jajca ter za albumine iz jajc ter Uredbe (ES) št. 504/2007 o določitvi podrobnih pravil za uporabo režimov dodatnih uvoznih dajatev v sektorju mleka in mlečnih proizvodov
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 143(b), 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 143(b) v povezavi s členom 4 Uredbe,
Article 3(3) of Commission Regulation (EC) No 1484/95 [3], and Article 4(3) of Commission Regulation (EC) No 504/2007 [4] provide that, when the cif import price of a consignment is higher than the applicable representative price, the importer has to lodge the security referred to in Article 248(1) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code [5], equal to the amount of additional duty which he would have paid if the calculation of the additional duty had been made on the basis of the representative price applicable to the product in question.
Člen 3(3) Uredbe Komisije (ES) št. 1484/95 [3] in člen 4(3) Uredbe Komisije (ES) št. 504/2007 [4] določata, da mora uvoznik, kadar je uvozna cena CIF pošiljke višja od veljavne reprezentativne cene, položiti varščino iz člena 248(1) Uredbe Komisije (EGS) št. 2454/93 z dne 2. julija 1993 o določbah za izvajanje Uredbe Sveta (EGS) št. 2913/92 o carinskem zakoniku Skupnosti [5], enako dodatni dajatvi, ki bi jo plačal, če bi izračun dodatne dajatve temeljil na reprezentativni ceni, ki velja za zadevni proizvod.
However, in a similar case, Article 38(3) of Commission Regulation (EC) No 951/2006 of 30 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector [6], provides that the importer has to lodge the security referred to in Article 248(1) of Regulation (EEC) No 2454/93, equal to the difference between the amount of additional import duty calculated on the basis of the representative price applicable to the product in question and the amount of additional import duty calculated on the basis of the cif import price of the consignment in question.
Člen 38(3) Uredbe Komisije (ES) št. 951/2006 z dne 30. junija 2006 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES) št. 318/2006 glede trgovine s tretjimi državami v sektorju sladkorja [6] pa za podoben primer določa, da mora uvoznik položiti varščino, navedeno v členu 248(1) Uredbe (EGS) št. 2454/93, enakovredno razliki med zneskom dodatne uvozne dajatve, izračunane na osnovi reprezentativne cene, ki se uporablja za zadevni proizvod, in zneskom dodatne uvozne dajatve, izračunane na osnovi uvozne cene CIF zadevne pošiljke.