natgillin/translations-raw huggingface dataset:
The above mentioned structure has recently undergone several reorganisations.
Navedena struktura je bila nedavno večkrat reorganizirana.
Most of the above centres have regional branches.
Večina omenjenih centrov ima regionalne podružnice.
If an estimative exchange rate of 1 EUR = 4 PLN is taken then the turnover would amount to EUR 1572 mil.
Po srednjem tečaju 1 EUR = 4 PLN bi promet znašal 1527 mio EUR.
If there is free capacity these activities such as transport, concession services, ancillary production can be provided to a external client.
Kadar proizvodne zmogljivosti presegajo interne potrebe, se lahko dejavnosti, kot so prevoz, koncesijske storitve in pomožna proizvodnja, opravljajo za zunanje stranke.
If there is free capacity these services such as medical services, catering services, rental of guest rooms and training facilities can be provided on a commercial basis to third persons.
Kadar proizvodne zmogljivosti presegajo interne potrebe, se lahko storitve, kot so zdravniške storitve, gastronomske storitve, oddajanje turističnih sob ali konferenčnih objektov, po komercialnih načelih opravljajo za tretje osebe.
‘The obligation of performance of the public operator’s tasks described within the Act of Law shall be entrusted to Poczta Polska’.
„Družbo Poczta Polska S.A. pooblaščamo za obveznost opravljanja nalog javnega operaterja, kot je določeno v zakonu.“
OJ No 5 (34) as amended.
Dziennik Ustaw št. 5, točka 34 (kakor je bila spremenjena).
The Commission considers that the net additional cost of the public service obligation is the cost incurred in discharging the public service obligation, taking into account the relevant receipts and a reasonable profit for discharging those obligations.
Komisija meni, da dodatni neto strošek obveznosti zagotavljanja javnih storitev pomeni strošek, ki nastane zaradi izpolnjevanja obveznosti javnih storitev ob upoštevanju ustreznih dohodkov in zmernega dobička iz izpolnjevanja teh obveznosti.
See ‘Company Cost Instruction’ which establishes rules of cost recording and division, method and frequency of the calculation of keys, stages of cost settlement at the end of an accounting period and rules of determining the cost of rendering a service.
Glej „Interna navodila v zvezi s stroški“, ki določajo pravila za evidentiranje in razporejanje stroškov, metodo in pogostnost obračunavanja ključev, stopnje uravnavanja stroškov na koncu obračunskega obdobja in pravila za določanje stroška opravljanja storitve.
It also defines the scope of responsibility of organizational units.
Navodila določajo tudi področje odgovornosti organizacijskih enot.
Postal area: reserved-universal services (US), non-reserved US, and non-US; Financial services area and other services.
Področje poštne dejavnosti: rezervirane univerzalne storitve, nerezervirane univerzalne storitve in storitve, ki niso univerzalne storitve; področje finančnih storitev in druge storitve.
Summary or complete reports provided for the years 2004, 2005, 2006 and 2007.
Povzetki ali celotna poročila iz obdobja 2004–2007.
‘Operator providing universal postal services shall be obliged to maintain accounting books and cost accounting in a way enabling the cost calculation: 1) separately for every service from the reserved services area; 2) collectively for non-reserved services with separation on: a) universal postal services, b) services not belonging to universal postal services category.’
„Operater, ki zagotavlja univerzalne poštne storitve, mora voditi računovodske knjige in računovodsko evidenco stroškov na način, ki omogoča izračun stroškov: 1) ločeno za vsako storitev z rezerviranega področja, 2) skupaj za nerezervirane storitve z razporejanjem na (a) univerzalne storitve, (b) poštne storitve, ki niso univerzalne storitve.“
‘Minister competent to public financial matters, in consultation with Minister competent to post and telecommunications shall establish by Ordinance, the method of cost allocation, based on the principle, that such a method should enable calculation of unit costs, having regard to section 1.’
„Minister, pristojen za javne finance, ob posvetovanju z ministrom, pristojnim za komunikacije, določi z odlokom način razporejanja stroškov na podlagi načela, da mora ta način omogočiti izračun stroškov na enoto, ob upoštevanju odstavka 1.“
OJ No 232 (2327).
Dziennik Ustaw št. 232, točka 2327.
See points 2.1.1 to 2.1.4 of the Ordinance of the Minister of Finance of 24 December 2003.
Glej člen 2(1)(1) do člena 2(1)(4) Odloka ministra za finance z dne 24. decembra 2003.
Under the following headings: depreciation, materials used, energy used, transport services, repair services, third-party services, wages, employee services, advertising and publicity, taxation and charges, banking services, travel costs, miscellaneous.
Pod naslednjimi postavkami: amortizacija, poraba materialov, poraba energije, prevozne storitve, obnovitvene in vzdrževalne storitve, storitve tretjih oseb, plače, prispevki za socialno varnost za zaposlene, stroški za reklame in promocijo, davki in dajatve, bančne storitve, stroški za službena potovanja, drugo.
Costs related with licensed-based services are not further explained in the text given its minor relative importance i.e. […] of PP’s total costs.
Stroški, povezani s koncesijskimi storitvami, v besedilu niso podrobneje pojasnjeni, ker so relativno manj pomembni (znašajo […] vseh stroškov družbe PP).
Accounts 511 and 515: Costs of remunerations and surcharges on remunerations; amortization of computers and computer programs; telecommunication services; consumption of materials and exploitation forms; repairs and maintenance of postal equipment.
Konta 511 in 515: stroški plač in dodatkov k plačam, amortizacija računalnikov in računalniških programov, telekomunikacijske storitve, poraba materialov in obrazcev, popravila in vzdrževanje poštnih naprav.
The process of the provision of individual services in the Polish Post was divided into detailed operations.
Postopek zagotavljanja posameznih storitev v družbi Poczta Polska je bil razdeljen na posebne dejavnosti.
A standard of working time which specifies how much time is needed to perform one activity has been assigned to each operation.
Za vsako dejavnost je bil določen standardni čas dela, ki je potreben za izvedbo posamezne dejavnosti.
Then, once a year, research into workload is carried out, during which the number of performed operations is noted down.
Nato se enkrat na leto izvede raziskava o obremenjenosti na delovnem mestu, v kateri se ugotovi število dejavnosti, ki so se že izvedle.
Following that, the standard working time which is devoted to the provision of a given service is estimated.
Potem se ocenjuje standardni čas dela, ki je bil potreben za določeno storitev.
Account 512: Costs connected with the exploitation of postal wagons; costs of remunerations including surcharges of postal guards – related to the conveyance of postal matter; personal costs of the employees responsible for postal vans; personal costs of the employees of the Wagon Management Department.
Konto 512: stroški, povezani z uporabo poštnih vagonov, stroški plač in dodatkov k plačam za varnostnike, ki spremljajo prevoz poštnih pošiljk, stroški plačila uslužbencem, ki skrbijo za poštna vozila, stroški plačila uslužbencem v oddelku za upravljanje z vagoni.
Records of the number of items x average item weight as given by statistical research.
Registri števila pošiljk, pomnoženega s povprečno težo pošiljke v skladu s statističnimi raziskavami.
Account 510: Costs of amortization of buildings, facilities, generally applied machinery and equipment; costs of rents, real property taxes, payments for land use rights; municipal services; repairs and maintenance of buildings and facilities; energy and water supply; employing postal security guards in post offices; costs of cleaning.
Konto 510: stroški amortizacije zgradb in druge infrastrukture, strojev in naprav za splošno uporabo, stroški najemnine, davki na nepremičnine, dajatve za uporabo zemljišč, stroški komunalnih storitev, obnove in vzdrževanja zgradb in poslopij, energije in vode, vzdrževanja poštnih varnostnikov v uradih, stroški čiščenja.
Account 514: Costs of external services related to the delivery of parcels and postal matter paid on delivery; express postal matter; collecting mail from mailboxes; costs of maintaining the Departments of Operation and Technical Supervision, costs of services related to delivery.
Konto 514: stroški zunanjih storitev, povezanih z dostavo paketov in pošiljk po povzetju, ekspresnih pošiljk, stroški, povezani s praznjenjem zbirnih nabiralnikov, stroški vzdrževanja Oddelka za dejavnosti in tehnični nadzor, stroški storitev, povezanih z dostavo.
‘Other costs’ are costs of general nature which may not be classified as direct or indirect costs.
„Drugi stroški“ so stroški splošnega značaja, ki jih ni mogoče razvrstiti kot neposredne ali posredne stroške.
Costs are allocated in proportion to the costs previously allocated on service accounts.
Stroški se razdelijo sorazmerno na stroške, ki so kontom storitev pripisani že prej.
The Polish Post is planning to perform soon the first cost calculation using the ABC model.
Družba Poczta Polska namerava v bližnji prihodnosti opraviti izračun stroškov z modelom ABC.
All the costs are entered into the accounts of the ‘5’ group: 500-509 are service accounts into which the costs of the manufacture of individual services are entered; 510, 511, 512, 514 are the accounts into which indirect costs are entered; 527 and 551 are the accounts into which other costs are entered.
Vsi stroški so evidentirani v kontih skupine, ki zajema številke, ki se začenjajo s števko 5: 500–509 so konti storitev, v katerih so evidentirani stroški izvedbe posameznih storitev; 510, 511, 512, 514 so konti, v katerih so evidentirani posredni stroški; 527 in 551 sta konta, v katerih so evidentirani preostali stroški.
Then the costs entered into the group of accounts ‘5’ are transferred to accounts 710-719.
Nato so stroški, povzeti v kontih skupine, ki zajema številke, ki se začenjajo na števko 5, preneseni v konte 710–719.
In 2007 firstly ‘financial costs’ are allocated and then the surcharge for ‘selling and commercial costs’ and ‘general, administrative and development costs’ is calculated.
Leta 2007 se najprej razdelijo „finančni stroški“, potem pa se izvede izračun dodatka „stroškov prodaje in trgovskih stroškov“ ter „splošnih in upravnih stroškov ter stroškov razvoja (splošnih stroškov)“.
In 2006 all three types of ‘other costs’ were allocated simultaneously using a common surcharge.
Leta 2006 se je razporeditev vseh treh vrst „drugih stroškov“ izvedla istočasno z uporabo skupnega dodatka.
E.g. Sale of trade goods acquired with the intention to sell in an unprocessed form, both retail and wholesale, consignment services, sale of municipal transport service rights, advertising, sale of transport services and other auxiliary services when the capacity exceeds in-house needs, etc.
Na primer iz prodaje trgovskega blaga, kupljenega za prodajo v nepredelani obliki, po cenah na drobno in na debelo, špediterskih storitev, prodaje pravic za opravljanje storitve mestnega prometa, reklam, prodaje prevoznih storitev in drugih pomožnih storitev, kadar proizvodne zmogljivosti presegajo interne potrebe.
Sale of goods and materials
Prodaja blaga in materiala.
See Article 52 (Section 4, 5 and 6).
Glej člen 52(4), (5) in (6).
Public operator obliged to provide universal postal services, shall receive from the State budget the subsidy to the provided universal postal services, if it incurs loss.
Javni operater, ki izpolnjuje obveznost univerzalne poštne storitve, iz državnega proračuna prejme nepovratno pomoč za dejavnost, ki temelji na opravljanju univerzalnih poštnih storitev, če njihovo opravljanje ustvarja izgubo.
The amount of the subsidy shall be established within the Act of Law – Budget Law, having regard to the principle, that total amount of subsidy cannot exceed the difference between costs of universal postal services provisions and income, which is obtained from these services.
Višino dodeljenih sredstev določa zakon o proračunu, pri čemer znesek dodeljenih sredstev ne sme presegati razlike med stroški univerzalnih poštnih storitev in prihodki iz tega naslova.
After full allocation of results (including financial results and other operating) with the exception of extraordinary results.
Po popolni razporeditvi izidov (z upoštevanjem finančnih izidov in drugih operativnih izidov) z izjemo izida izrednih dogodkov
Judgments in Case C-280/00 Altmark Trans and Regierungspräsidium Magdeburg v Nahverkehrsgesellschaft Altmark (2003) ECR I-7747 and Joined Cases C-34/01 to C-38/01 Enirisorse v Ministero delle Finanze (2003) ECR I-14243.
Sodbi v zadevah C-280/00 Altmark Trans ii Regierungspräsidium Magdeburg proti Nahverkehrsgesellschaft Altmark, Recueil [2003], str. I–7747, ter v združenih zadevah C-34/01 in C-38/01 Enirisorse proti Ministero delle Finanze, Recueil [2003], str. I–14243.
See for instance judgment of the Court in case C-372/97 Italy v Commission [2004] ECR I-3679, paragraph 44.
Glej na primer sodbo Sodišča v zadevi C-372/97, Italija proti Komisiji, Recueil [2004], str. I–3679, točka 44.
Figures for 2006.
Podatki za leto 2006.
E.g. The total amount of compensation cannot exceed the difference between costs of the provision of UPS and income, which is obtained from these services.
Npr. celotni znesek nadomestila ne sme presegati razlike med stroški zagotavljanja univerzalnih poštnih storitev in prihodki, prejetimi iz teh storitev.
See additional explanations in sections II.2, II.3, IV.4 and V.3.3 of the present decision.
Glej dodatna pojasnila v oddelkih II.2, II.3, IV.4 in V.3.3 tega sklepa.
Following the same terminology used in the Profit&Loss Account the mentioning of next results was omitted in the Ordinance: i.e. ‘Net revenues from sales of products, goods and materials’, ‘Other operating revenues’, ‘Other operating costs’, ‘Financial revenues’, ‘Financial costs’ and ‘Extraordinary results’ (which correspond to items A, G, H, J, K and M in the ‘Profit and Loss Account’).
Če uporabimo isto terminologijo, ki je bila uporabljena v izkazu poslovnega izida, v odloku niso bili upoštevani naslednji izidi: tj. „neto prihodki iz prodaje izdelkov, blaga in materiala“, „drugi operativni prihodki“, „drugi operativni stroški“, „finančni prihodki“, „finančni stroški“ in „izidi izrednih dogodkov“ (ki ustrezajo postavkam A, G, H, J, K in M v izkazu poslovnega izida).
Drawn following the Accounting Act of 29 September 1994.
Pripravljeno na podlagi Zakona o računovodstvu z dne 29. septembra 1994.
With the exception of ‘other operating results’, ‘extraordinary results’ and certain ‘financial results’ which were only attributed to group of services after having been requested by the Commission.
Z izjemo „drugih operativnih izidov“, „izidov izrednih dogodkov“ in nekaterih „finančnih izidov“, ki so jih skupini storitev pripisali šele po sklepu Komisije.
E.g. PP records other operating costs related with the business such as losses on disposal of non-financial fixed assets, costs of discontinued production, provision of services free of charge, penalties, fines and damages paid, provisions created on potential losses and reasonable risks on business operations and costs of social welfare activities.
Npr. PP evidentira druge operativne stroške, povezane z dejavnostjo, kot so izguba iz prodaje nefinančnih trajnih sredstev, stroški zaustavitve proizvodnje, zagotavljanje brezplačnih storitev, plačilo kazni, glob in odškodnin, zaloge za kritje morebitne izgube in utemeljenega rizika v okviru gospodarske dejavnosti ter stroški socialne dejavnosti.
In 2006 PP recorded around PLN 147 million as other operating costs.
Leta 2006 je PP v okviru drugih operativnih stroškov ugotovila znesek 147 milijonov PLN.
See different submissions of aggregated results, title ‘Results on services and activities of the Polish Post’.
Glej posamezne izkaze agregatnih izidov z naslovom „Izidi pri storitvah in dejavnostih družbe Poczta Polska“.
i.e. in distribution centres, in the Postal Network Centre and in the Postal Service Centre.
Npr. v distribucijskih vozliščih v Centru poštnega omrežja in Centru poštnih storitev.
On the basis of the statistical research the following is calculated in order to estimate weight/type of postal item: (1) average mass of letters and advertising mail in domestic and foreign turnover (outgoing movement) with a division into reserved and unreserved areas, (2) average mass of postal parcels in domestic and foreign turnover (outgoing movement) with a division into universal and contractual services, (3) average mass of letters and parcels in foreign turnover (ingoing movement), (4) indicators for the division of letters and advertising mail into reserved and unreserved area and (5) assortment structure of official postal matter (division into economy and priority postal matter) by content.
Da bi ocenili težo ali vrsto poštnih pošiljk na podlagi statističnih raziskav, se obračunavajo naslednji elementi: (1) povprečne mase pisemskih in reklamnih pošiljk v domačem in mednarodnem prometu (vhodni promet), razporejene na rezervirana in nerezervirana področja; (2) povprečne mase poštnih paketov v domačem in mednarodnem prometu (izhodni promet), razporejene na univerzalne in pogodbene storitve; (3) povprečne mase pisemskih pošiljk in paketov v mednarodnem prometu (prihodni promet); (4) indeksi deleža pisemskih pošiljk in reklamnih pošiljk znotraj rezerviranega in nerezerviranega območja in (5) struktura asortimenta poslovnih pošiljk (delitev na ekonomske in prednostne) in njihova struktura asortimenta glede na vsebino.
In order to estimate number of delivered items/type of service or group of services.
Da bi ocenili število dostavljenih poštnih pošiljk/vrsto storitve ali skupine storitev.
In order to estimate working time/type of operation.
Da bi ocenili čas dela/vrsto dejavnosti.
The original submissions of results did not allocate certain results (i.e. ‘other operating results’, ‘financial results’ and ‘extraordinary results’) to services.
Izvirna dokazila o izidih na storitve niso porazdeljevala nekaterih izidov (tj. „drugih operativnih izidov“, „finančnih izidov“ in „izidov izrednih dogodkov“).
Following the request of the Commission the Polish authorities provided aggregated data showing a distribution of all results into main categories of services.
Na poziv Komisije so poljski organi predložili agregatne podatke s porazdelitvijo vseh izidov na glavne kategorije storitev.
‘Other operating costs’ are allocated proportionally to already allocated cost of services.
„Drugi operativni stroški“ so razdeljeni sorazmerno glede na že pripisani strošek storitev.
‘Other operating revenue from subsidies to the services subject to statutory exemption from charges’ was fully assigned to the group of universal services.
„Drugi operativni prihodki iz sredstev, dodeljenih za storitve, ki so po zakonu oproščene dajatev“, so bili v celoti pripisani skupini univerzalnih storitev.
The rest of ‘Other operating revenue’ is allocated proportionally to the allocation of other operating costs.
Preostanek „drugih operativnih prihodkov“ je razdeljen sorazmerno glede na pripisane druge operativne stroške.
In 2008 ‘extraordinary costs’ (connected with losses incurred by postal offices in relation to natural disasters) and ‘extraordinary revenues’ (connected with the indemnities received after natural disasters) have been allocated to group of services in the same way as the costs of the postal network.
Leta 2008 so bili „stroški izrednih dogodkov“ (povezani z izgubo, ki so jo poštni uradi utrpeli zaradi naravnih ujm) in „izid izrednih dogodkov“ (v zvezi z odškodninami, prejetimi po naravnih nesrečah) razdeljeni na skupino storitev enako kot stroški poštnega omrežja.
Financial revenues (excluding the revenues that could be assigned directly to a group of service) were assigned to service groups in proportions used for the allocation of financial costs.
Finančni izidi (brez izidov, ki bi bili lahko neposredno pripisani skupini storitev) so bili razdeljeni na skupine storitev po deležih, kot so bili uporabljeni pri razporejanju finančnih stroškov.
Those financial costs related with interest, exchange rate differences and lease of means of transport and other fix assets.
Finančni stroški, povezani z obrestmi, tečajnimi razlikami in lizingom prevoznih sredstev ter drugimi stalnimi sredstvi.
E.g. PP introduced the Company Cost Instruction in 2006 which unifies and describes the method of structuring the keys for the accounting of indirect costs and describes the method of attributing costs to services.
Npr. leta 2006 je družba Poczta Polska uvedla Interna navodila v zvezi s stroški, s katerimi se poenoti in opiše metoda urejanja ključev za knjiženje posrednih stroškov in opiše metoda pripisovanja stroškov storitvam.
The Company Cost Instruction is subject to regular updates.
Interna navodila v zvezi s stroški se redno posodabljajo.
Moreover, in accordance with the direct cost control procedure introduced in 2007 at PP, the following steps are systematically carried out: (i) assessment whether a certain type of direct cost can occur within a particular service, (ii) checking the correct allocation of direct costs between the services and (iii) monitoring the uniform approach to the recording of direct costs of services in each of the Regional Branches of the Accountancy Centre.
Še več, v skladu s postopkom nadzora neposrednih stroškov, ki so ga v družbi Poczta Polska uvedli leta 2007, se sistematično opravljajo naslednje dejavnosti: (i) ocena, ali je določena vrsta neposrednega stroška lahko del določene storitve; (ii) kontrola natančnosti razporejanja neposrednih stroškov med storitve in (iii) spremljanje enotnega pristopa h knjiženju neposrednih stroškov storitev v vsaki podružnici regionalnih računovodskih centrov.
These guidelines also contain the procedure to be followed if any irregularities are found.
Te smernice vsebujejo tudi postopek, v skladu s katerim je treba ravnati, če se pojavi kakršna koli nepravilnost.
Upon receipt of the balance sheet valuation of assets from the Main Ledger related to direct cost of services by Regional Branches, the Cost Calculation Department at the Accounting Centre Headquarters evaluates a possibility of the existence of a given type of direct cost on a given service, checks the correctness of the division of direct costs between services and verifies whether the approach to the recording of direct cost is coherent in particular Regional Branches.
Po prejemu bilančnega vrednotenja aktive iz glavne knjige v zvezi z neposrednimi stroški storitev, razbitih na regionalne podružnice, oddelek za izračun stroškov pri računovodskem centru ocenjuje možnost obstoja določene vrste stroška v razmerju do dane storitve, kontrolira pravilnost razporejanja neposrednih stroškov med storitve in preverja, ali je pristop h knjiženju neposrednih stroškov v posameznih regionalnih podružnicah skladen.
In the case of doubts related to the allocation of costs by type on a service the Cost Calculation Department employee asks the Regional Branch for explanations.
Če uslužbenec oddelka za izračun stroškov ni prepričan, kako razporejati stroške na storitve glede na vrsto, prosi regionalno podružnico za pojasnilo.
The regional unit is obliged to once again check description of the source document on the basis of which the cost has been entered into the books and correctness of cost classification has been assessed.
Regionalna enota mora ponovno opraviti nadzor opisa izvorne listine, na podlagi katere je bil knjižen strošek in opravljeno vrednotenje natančnosti klasifikacije stroška.
If it results from the verification that the cost has been recognised correctly the Cost Calculation Department at the Accounting Centre Headquarters is informed.
Če preverjanje pokaže, da je bil strošek prepoznan pravilno, je o tem obveščen oddelek za izračun stroškov pri računovodskem centru.
If the direct cost has been incorrectly assigned to the services the entry is corrected and relevant information is submitted to the Cost Calculation Department.
Če je bil neposredni strošek nepravilno razporejen na storitve, se popravi vpis in sporoči ustrezne informacije oddelku za izračun stroškov.