natgillin/translations-raw huggingface dataset:
In the Annex to Regulation (EC) No 1126/2008, International Financial Reporting Standard 1 First-time adoption of international financial reporting standards is amended as set out in the Annex to this Regulation.
V Prilogi k Uredbi (ES) št. 1126/2008 je mednarodni standard računovodskega poročanja 1 Prvo sprejetje mednarodnih standardov računovodskega poročanja spremenjen, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply the amendments to IFRS 1, 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 2009.
Posamezna družba začne uporabljati spremembe MSRP 1, navedene v Prilogi k tej uredbi, najpozneje z datumom začetka svojega prvega poslovnega leta, ki se začne po 31. decembru 2009.
A heading and paragraphs 31A and 39A are added.
Doda se naslov ter 31.A in 39.A člen.
Use of deemed cost for oil and gas assets
Uporaba predpostavljene vrednosti za vrednost nafte in zemeljskega plina
If an entity uses the exemption in paragraph D8A(b) for oil and gas assets, it shall disclose that fact and the basis on which carrying amounts determined under previous GAAP were allocated.
Če podjetje uporablja izjemo iz D8.A(b) člena za vrednost nafte in zemeljskega plina, razkrije to dejstvo in osnovo, na podlagi katere so bile razporejene knjigovodske vrednosti, določene v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli.
Additional Exemptions for First-time Adopters (Amendments to IFRS 1), issued in July 2009, added paragraphs 31A, D8A, D9A and D21A and amended paragraph D1(c), (d) and (l).
V skladu z dodatnimi izjemami za podjetja, ki prvikrat uporabijo MSRP (spremembe MSRP 1), izdanimi julija 2009, se dodajo 31.A, D8.A, D9.A in D21.A člen ter spremeni D1.(c), (d) in (l) člen.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2010.
Podjetje uporablja navedene spremembe za letna obdobja, ki se začnejo 1. januarja 2010 ali pozneje.
EXEMPTIONS FROM OTHER IFRSS
IZVZETJE IZ DRUGIH MSRP
In Appendix D paragraph D1(c), (d) and (l) and a heading are amended.
V Prilogi D sta spremenjena D1.(c), (d) in (l) člen ter naslov.
Paragraphs D8A, D9A and D21A are added.
Dodajo se D8.A, D9.A in D21.A člen.
D1 An entity may elect to use one or more of the following exemptions:
D1 Podjetje lahko po svoji izbiri uporablja eno ali več naslednjih izjem:
deemed cost (paragraphs D5–D8A);
predpostavljena vrednost (D5. člen –D8.A člen);
leases (paragraphs D9 and D9A);
najemi (D9. člen in D9.A člen);
decommissioning liabilities included in the cost of property, plant and equipment (paragraphs D21 and D21A);
obveznosti razgradnje, vključene v nabavno vrednost opredmetenih osnovnih sredstev (D21. člen in D21.A člen);
Deemed cost
Predpostavljena vrednost
D8A Under some national accounting requirements exploration and development costs for oil and gas properties in the development or production phases are accounted for in cost centres that include all properties in a large geographical area.
D8A V skladu z nekaterimi nacionalnimi računovodskimi zahtevami so stroški raziskovanja in razvoja za zemljišča z nafto in zemeljskim plinom v fazi razvoja ali proizvodnje obračunani v stroškovnih centrih, ki vključujejo vsa zemljišča na velikem geografskem območju.
A first-time adopter using such accounting under previous GAAP may elect to measure oil and gas assets at the date of transition to IFRSs on the following basis:
Podjetje, ki prvikrat uporabi MSRP in uporablja takšno računovodstvo v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli, lahko izbere merjenje vrednosti nafte in zemeljskega plina na datum prehoda na MSRP na podlagi:
exploration and evaluation assets at the amount determined under the entity’s previous GAAP; and
sredstev za raziskovanje in vrednotenje po znesku, določenem v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli podjetja in
assets in the development or production phases at the amount determined for the cost centre under the entity’s previous GAAP.
sredstev v fazi razvoja ali proizvodnje po znesku, določenem za stroškovni center v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli podjetja.
The entity shall allocate this amount to the cost centre’s underlying assets pro rata using reserve volumes or reserve values as of that date.
Podjetje dodeli ta znesek temeljnim sredstvom stroškovnega centra sorazmerno z uporabo obsega ali vrednosti rezerv na ta dan.
The entity shall test exploration and evaluation assets and assets in the development and production phases for impairment at the date of transition to IFRSs in accordance with IFRS 6 Exploration for and Evaluation of Mineral Resources or IAS 36 respectively and, if necessary, reduce the amount determined in accordance with (a) or (b) above.
Podjetje na datum prehoda na MSRP v skladu z MSRP 6 Raziskovanje in vrednotenje rudnih bogastev ali MRS 36 preveri, ali so sredstva za raziskovanje in vrednotenje ter sredstva v fazi razvoja in proizvodnje oslabljena, in po potrebi zmanjša znesek, določen v skladu s točko (a) ali (b) zgoraj.
For the purposes of this paragraph, oil and gas assets comprise only those assets used in the exploration, evaluation, development or production of oil and gas.
Za namene tega člena zajema vrednost nafte in zemeljskega plina samo tista sredstva, ki se uporabljajo za raziskovanje, vrednotenje, razvoj ali proizvodnjo nafte in zemeljskega plina.
Leases
Najemi
D9A If a first-time adopter made the same determination of whether an arrangement contained a lease in accordance with previous GAAP as that required by IFRIC 4 but at a date other than that required by IFRIC 4, the first-time adopter need not reassess that determination when it adopts IFRSs.
D9A Če je podjetje, ki prvikrat uporabi MSRP, prišlo do iste ugotovitve, ali dogovor vsebuje najem v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli in v skladu z OPMSRP 4, vendar na datum, ki se razlikuje od tistega iz OPMSRP 4, temu podjetju pri prehodu na MSRP ni treba ponovno presojati te ugotovitve.
For an entity to have made the same determination of whether the arrangement contained a lease in accordance with previous GAAP, that determination would have to have given the same outcome as that resulting from applying IAS 17 Leases and IFRIC 4.
Podjetje pride do iste ugotovitve, ali je dogovor vseboval najem v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli, če ta ugotovitev pripelje do enakega rezultata kot uporaba MRS 17 Najemi in OPMSRP 4.
Decommissioning liabilities included in the cost of property, plant and equipment
Obveznosti razgradnje, vključene v nabavno vrednost opredmetenih osnovnih sredstev
D21A An entity that uses the exemption in paragraph D8A(b) (for oil and gas assets in the development or production phases accounted for in cost centres that include all properties in a large geographical area under previous GAAP) shall, instead of applying paragraph D21 or IFRIC 1:
D21A Podjetje, ki uporablja izjemo iz člena D8.A(b) (za vrednost nafte in zemeljskega plina v fazi razvoja ali proizvodnje, katerih vrednost je obračunana v stroškovnih centrih, ki vključujejo vsa zemljišča na velikem geografskem območju v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli), namesto, da bi uporabilo D21. člen ali OPMSRP 1:
measure decommissioning, restoration and similar liabilities as at the date of transition to IFRSs in accordance with IAS 37; and
izmeri obveznost razgradnje, obnove in podobne obveznosti na datum prehoda na MSRP v skladu z MRS 37 in
recognise directly in retained earnings any difference between that amount and the carrying amount of those liabilities at the date of transition to IFRSs determined under the entity’s previous GAAP
neposredno prizna v zadržanih dobičkih kakršno koli razliko med tem zneskom in knjigovodsko vrednostjo teh obveznosti na datum prehoda na MSRP, določen v skladu s prejšnjimi splošno sprejetimi računovodskimi načeli.
Amendments to IFRS 1 Additional Exemptions for First-time Adopters
Spremembe MSRP 1 Dodatne izjeme za podjetja, ki prvikrat uporabijo MSRP
Commission Regulation (EU) No 551/2010
Uredba Komisije (EU) št. 551/2010
This Regulation shall enter into force on 24 June 2010.
Ta uredba začne veljati 24. junija 2010.
Commission Regulation (EU) No 552/2010
Uredba Komisije (EU) št. 552/2010
These prices and duties have been last amended by Commission Regulation (EU) No 545/2010 [4].
Navedene cene in dolžnosti so bile nazadnje spremenjene z Uredbo Komisije (EU) št. 545/2010 [4].
OJ L 155, 22.6.2010, p. 31.
UL L 155, 22.6.2010, str. 31.
Amended representative prices and additional import duties applicable to white sugar, raw sugar and products covered by CN code 17029095 from 24 June 2010
Spremenjene reprezentativne cene in dodatne uvozne dajatve za beli in surovi sladkor ter proizvode z oznako KN 17029095, ki se uporabljajo od 24. junija 2010
Commission Regulation (EU) No 553/2010
Uredba Komisije (EU) št. 553/2010
on the allocation of import rights for applications lodged for the period 1 July 2010 to 30 June 2011 under the tariff quota opened by Regulation (EC) No 431/2008 for frozen meat of bovine animals
o odobritvi uvoznih pravic za zahtevke, vložene za obdobje od 1. julija 2010 do 30. junija 2011 v okviru tarifnih kvot za zamrznjeno goveje meso, odprtih z Uredbo (ES) št. 431/2008
The applications for import rights lodged for the period 1 July 2010 to 30 June 2011 relate to quantities exceeding those available.
Količine v zahtevkih za uvozne pravice, vloženih za obdobje od 1. julija 2010 do 30. junija 2011, so višje od razpoložljivih.
The quantities for which import right applications covered by the quota with the serial number 09.4003 have been lodged for the period 1 July 2010 to 30 June 2011 under Regulation (EC) No 431/2008 shall be multiplied by an allocation coefficient of 24,413883 %.
Za zahtevke za uvozne pravice iz kvote z zaporedno številko 09.4003, ki so vloženi za obdobje od 1. julija 2010 do 30. junija 2011 v skladu z Uredbo (ES) št. 431/2008, se uporabi koeficient dodelitve v višini 24,413883 %.
Council Regulation (EU) No 554/2010
Uredba Sveta (EU) št. 554/2010
amending Regulation (EC) No 2488/2000 maintaining a freeze of funds in relation to Mr Milosevic and those persons associated with him
o spremembi Uredbe (ES) št. 2488/2000 o ohranitvi zamrznjenosti sredstev Miloševiću in z njim povezanim osebam
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 215(2) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti člena 215(2) Pogodbe,
Having regard to Council Common Position 2000/599/CFSP of 9 October 2000 on support to a democratic FRY and the immediate lifting of certain restrictive measures [1], and to Council Common Position 2000/696/CFSP of 10 November 2000 on the maintenance of specific restrictive measures directed against Mr Milosevic and persons associated with him [2],
ob upoštevanju Skupnega stališča Sveta 2000/599/SZVP z dne 9. oktobra 2000 o podpori demokratični ZRJ in takojšnji odpravi nekaterih omejitvenih ukrepov [1] in ob upoštevanju Skupnega stališča Sveta 2000/696/SZVP z dne 10. novembra 2000 o ohranitvi posebnih omejitvenih ukrepov proti g. Miloševiću in z njim povezanim osebam [2],
Council Regulation (EC) No 2488/2000 of 10 November 2000 maintaining a freeze of funds in relation to Mr Milosevic and those persons associated with him [3] confirmed certain restrictive measures in accordance with Common Positions 2000/599/CFSP and 2000/696/CFSP.
Z Uredbo Sveta (ES) št. 2488/2000 z dne 10. novembra 2000 o ohranitvi zamrznjenosti sredstev Miloševiću in z njim povezanim osebam [3] so bili v skladu s skupnima stališčema 2000/599/SZVP in 2000/696/SZVP potrjeni nekateri omejevalni ukrepi.
It is appropriate to align Regulation (EC) No 2488/2000 with recent developments in sanctions practice, on the one hand as regards the identification of competent authorities and on the other, as regards the Article on Union jurisdiction.
Uredbo (ES) št. 2488/2000 je treba uskladiti z nedavnim razvojem praks na področju sankcij, na eni strani v zvezi z določitvijo pristojnih organov in na drugi strani v zvezi s členom o pristojnosti Unije.
Regulation (EC) No 2488/2000 should be amended accordingly,
Uredbo (ES) št. 2488/2000 bi bilo treba ustrezno spremeniti –
Regulation (EC) No 2488/2000 is amended as follows:
Uredba (ES) št. 2488/2000 se spremeni:
Paragraph 2 of Article 2 is replaced by the following:
Odstavek 2 člena 2 se nadomesti z naslednjim:
Any information that the provisions of this Regulation are being, or have been circumvented shall be notified to the competent authorities as indicated in the websites listed in Annex II and/or to the Commission.’;
Vse informacije o izogibanju določbam te uredbe se sporočijo pristojnim organom, ki so navedeni na spletnih straneh, naštetihv Prilogi II, in/ali Komisiji.“;
Without prejudice to the applicable rules concerning reporting, confidentiality and professional secrecy, natural and legal persons, entities and bodies shall:
Brez poseganja v veljavna pravila o sporočanju, zaupnosti in poklicni skrivnosti fizične in pravne osebe ter subjekti in organi:
supply immediately any information which would facilitate compliance with this Regulation, such as accounts and amounts frozen in accordance with Article 1, to the competent authorities of Member States as indicated in the websites listed in Annex II for the country where they are resident or located and shall transmit such information, directly or through the competent authority as indicated in the websites listed in Annex II, to the Commission; and
nemudoma sporočijo vse informacije, ki bi olajšale spoštovanje te uredbe, na primer o računih in zneskih, ki so bili zamrznjeni v skladu s členom 1, pristojnim organom držav članic, ki so navedeni na spletnih straneh, naštetih v Prilogi II za državo, v kateri prebivajo ali se nahajajo, in jih neposredno ali prek pristojnega organa, navedenega na spletnih naslovih, naštetih v Prilogi II, posredujejo Komisiji; in
cooperate with that competent authority in any verification of this information.
sodelujejo s tem pristojnim organom pri preverjanju teh informacij.
Any additional information directly received by the Commission shall be made available to the Member State concerned.
Zadevne države članice imajo dostop do vseh dodatnih informacij, ki jih Komisija prejme neposredno.
Paragraphs 2 and 3 of Article 4 are replaced by the following:
v členu 4 se odstavka 2 in 3 nadomestita z naslednjim:
The Commission shall be empowered:
Komisija je pooblaščena, da:
to amend Annex I, taking into account decisions implementing Common Position 2000/696/CFSP,
spremeni Prilogo I ob upoštevanju sklepov za izvajanje Skupnega stališča 2000/696/SVZP,
on an exceptional basis, to grant exemptions to Article 1 for strictly humanitarian purposes,
izjemoma odobri izjeme od člena 1 za izključno humanitarne namene,
to amend Annex II on the basis of information supplied by Member States.
spremeni Prilogo II na podlagi informacij, ki jih zagotovijo države članice.
Any request by a person for an exemption referred to in paragraph 2(b) or for an amendment of Annex I shall be made through the competent authorities as indicated in the websites listed in Annex II.
Vsi zahtevki za odobritev izjem iz odstavka 2(b) ali spremembo Priloge I se vložijo prek pristojnih organov, navedenih na spletnih straneh, naštetih v Prilogi II.
The competent authorities of the Member States shall verify, to the fullest extent possible, the information provided by the persons making a request.’;
Pristojni organi države članice kar se da temeljito preverijo informacije, ki poda oseba, ki je vložila zahtevek.“;
Member States shall designate the competent authorities referred to in Articles 2, 3 and 4 and identify them in the websites as listed in Annex II.
Države članice imenujejo pristojne organe iz členov 2, 3 in 4 ter jih navedejo na spletnih straneh, naštetih v Prilogi II.
Member States shall notify the Commission of any changes to the addresses of their websites listed in Annex II before such changes take effect.
Države članice o vsaki spremembi naslovov svojih spletnih strani, naštetih v Prilogi II obvestijo Komisijo, še preden začne ta sprememba učinkovati.
Member States shall notify the Commission of their competent authorities, including the contact details of those competent authorities, by 15 July 2010 and shall notify the Commission without delay of any subsequent amendment.’;
Države članice do 15. julija 2010 obvestijo Komisijo o svojih pristojnih organih, vključno s kontaktnimi podatki teh pristojnih organov, in jo sproti obveščajo o vseh naknadnih spremembah.“;
to any person inside or outside the territory of the Union who is a national of a Member State;
za vse osebe na ozemlju ali zunaj ozemlja Unije, ki ima državljanstvo države članice;
to any legal person, entity or body which is incorporated or constituted under the law of a Member State;
za vse pravne osebe, subjekte ali organe, ki so registrirani ali ustanovljeni v skladu z zakonodajo države članice;
to any legal person, entity or body in respect of any business done in whole or in part within the Union.’;
za vse pravne osebe, subjekte ali organe v zvezi z vsakim poslom, v celoti ali delno opravljenim v Uniji.“;
Done at Luxembourg, 24 June 2010.
V Luksembourgu, 24. junija 2010
OJ L 261, 14.10.2000, p. 1.
UL L 261, 14.10.2000, str. 1.
OJ L 287, 14.11.2000, p. 1.
UL L 287, 14.11.2000, str. 1.
Websites for information on the competent authorities referred to in Articles 2, 3 and 4 and address for notifications and requests to the European Commission
Spletne strani z informacijami o pristojnih organih iz členov 2, 3 in 4 in naslov za pošiljanje uradnih obvestil in zahtevkov Evropski Komisiji
AUSTRIA
AVSTRIA
Address for notifications and requests to the European Commission:
Naslov za pošiljanje uradnih obvestil in zahtevkov Evropski komisiji:
Directorate A. Crisis Platform and Policy Coordination in Common Foreign and Security Policy
Direktorat A: Crisis Platform and Policy Coordination in Common Foreign and Security Policy
Unit A2. Crisis Response and Peace Building
Unit A2: Crisis Response and Peace Building
B-1049 Bruxelles/Brussel (Belgium)
B-1049 Bruxelles/Brussel (Belgija)
http://www.mfa.gr/www.mfa.gr/en-US/Policy/Multilateral+Diplomacy/Global+Issues/International+Sanctions/
http://www.mfa.gr/www.mfa.gr/en-US/Policy/Multilateral+Diplomacy/Global Issues/International+Sanctions/
Council Regulation (EU) No 555/2010
Uredba Sveta (EU) št. 555/2010
amending Regulation (EC) No 1412/2006 concerning certain restrictive measures in respect of Lebanon
o spremembi Uredbe (ES) št. 1412/2006 glede nekaterih omejevalnih ukrepov v zvezi z Libanonom
Having regard to Council Common Position 2006/625/CFSP of 15 September 2006 concerning a prohibition on the sale or supply of arms and related matériel and on the provision of related services to entities or individuals in Lebanon in accordance with UNSC Resolution 1701 (2006) [1],
ob upoštevanju Skupnega stališča Sveta 2006/625/SZVP z dne 15. septembra 2006 o prepovedi prodaje ali dobave orožja in z njim povezanih materialov ter zagotavljanja s tem povezanih storitev subjektom ali posameznikom v Libanonu v skladu z Resolucijo VSZN 1701(2006) [1],
Council Regulation (EC) No 1412/2006 of 25 September 2006 concerning certain restrictive measures in respect of Lebanon [2] prohibits the provision of certain technical assistance, financing and financial assistance to anyone in Lebanon or for use in Lebanon, in accordance with Common Position 2006/625/CFSP.
Uredba Sveta (ES) št. 1412/2006 z dne 25. septembra 2006 glede nekaterih omejevalnih ukrepov v zvezi z Libanonom [2] v skladu s Skupnim stališčem 2006/625/SZVP prepoveduje zagotavljanje določene vrste tehnične pomoči, financiranja in finančne pomoči komur koli v Libanonu ali za uporabo v Libanonu.
It is appropriate to align Regulation (EC) No 1412/2006 with recent developments in sanctions practice, on the one hand as regards the identification of competent authorities and on the other, as regards the Article on Union jurisdiction.
Uredbo (ES) št. 1412/2006 je treba uskladiti z nedavnim razvojem praks na področju sankcij, na eni strani v zvezi z določitvijo pristojnih organov in na drugi strani v zvezi s členom o pristojnosti Unije.
For the sake of clarity, the Articles to which amendments need to be made should be replaced in full.
Zaradi jasnosti je treba tiste člene, ki jih je treba spremeniti, nadomestiti v celoti.
Regulation (EC) No 1412/2006 should be amended accordingly,
Uredbo (ES) št. 1412/2006 bi bilo treba ustrezno spremeniti –
Regulation (EC) No 1412/2006 is amended as follows:
Uredba (ES) št. 1412/2006 se spremeni:
By way of derogation from Article 2, the competent authorities in the Member States, as indicated in the websites listed in the Annex, may authorise, after prior written notification by the Member State concerned to the Government of Lebanon and UNIFIL, and under such conditions as they deem appropriate:
Z odstopanjem od člena 2 in po predhodnem pisnem obvestilu zadevne države članice vladi Libanona in UNIFIL-u lahko pristojni organi držav članic, ki so navedeni na spletnih straneh naštetih v Prilogi, pod takšnimi pogoji, kot se jim zdi primerno, dovolijo:
the services shall not be provided, directly or indirectly, to any militia for whose disarmament the UN Security Council has called in its Resolutions 1559 (2004) and 1680 (2006),
se storitve ne zagotavljajo posredno niti neposredno nobeni od milic, katerih razorožitev je zahteval Varnostni svet ZN v resolucijah 1559(2004) in 1680(2006),
If the Government of Lebanon or UNIFIL authorises a specific supply or transfer to a person, entity or body of specific arms or related matériel, that authorisation may be construed as authorising the provision to that person, entity or body of technical assistance related to the provision, manufacture, maintenance and use of the goods concerned;
Če vlada Libanona ali UNIFIL dovoli posebno dobavo ali prenos posebnega orožja ali pripadajočega materiala določeni osebi, subjektu ali organu, se to dovoljenje lahko razume kot dovoljenje, da se tej osebi, subjektu ali organu zagotovi tehnična pomoč v zvezi z zagotavljanjem, proizvodnjo, vzdrževanjem in uporabo zadevnega blaga;
the provision to the armed forces of the Lebanese Republic of technical assistance related to military activities and to arms or related matériel, and of financing and financial assistance related to military activities, unless the Government of Lebanon raises any objection within 14 days after the receipt of a notification.
zagotavljanja tehnične pomoči oboroženim silam Libanonske republike v zvezi z vojaškimi dejavnostmi in orožjem ali pripadajočim materialom ter financiranja in finančne pomoči v zvezi z vojaškimi dejavnostmi, razen če vlada Libanona v 14 dneh po prejemu obvestila temu ne nasprotuje.
By way of derogation from Article 2, the competent authorities in the Member States, as indicated in the websites listed in the Annex, may authorise, under such conditions as they deem appropriate:
Z odstopanjem od člena 2 lahko pristojni organi držav članic, ki so navedeni na spletnih straneh naštetih v Prilogi, pod pogoji, ki se jim zdijo ustrezni, dovolijo:
The competent authorities in the Member States, as indicated in the websites listed in the Annex, may only grant the authorisations referred to in paragraphs 1 and 2 prior to the activity for which they are requested.
Pristojni organi držav članic, ki so navedeni na spletnih straneh naštetih v Prilogi, lahko pred dejavnostjo, za katero se jih prosi, izdajo samo dovoljenja, navedena v odstavkih 1 in 2.
The relevant Member State shall inform the other Member States and the Commission of any authorisation granted under paragraphs 1 and 2.’;
Zadevna država članica obvesti ostale države članice in Komisijo o vseh dovoljenjih, izdanih v skladu z odstavkoma 1 in 2.“;
Member States shall designate the competent authorities referred to in Article 3 and identify them in the websites as listed in the Annex.
Države članice imenujejo pristojne organe iz člena 3 in jih navedejo na spletnih straneh, naštetih v Prilogi.