natgillin/translations-raw huggingface dataset:
Questioned on this point, the French authorities indicated in their letter dated 26 November 2010 that they did not have any information on the premiums charged on the market to cover the specific risks in the field of R&D. The Commission considers, however, that the premium which would be required by the market to cover such a risk (limited to best efforts in research, and therefore less than the risk attached to full performance without defects) should logically be lower than the maximum estimates mentioned in recital 223.
Francoski organi so v odgovoru v zvezi s tem v dopisu z dne 26. novembra 2010 navedli, da tudi oni nimajo podatkov o stopnjah premij, zahtevanih na trgu za kritje posebnih tveganj na področju R & R. Vendar Komisija meni, da bi morala biti premija, ki bi bila zahtevana na trgu za kritje takega tveganja (omejenega na „kar najboljšo izvedbo“ raziskav in torej manjšega od tveganja pri „dobri izvedbi“ pogodbe), vsekakor nižja od najvišjih ocen iz uvodne izjave 223.
Because IFP’s change of legal form took place on 7 July 2006, the date on which the State granted the unlimited guarantee in question is prior to 1 January 2007, when the R&D&I Framework entered into force. In accordance with the notice on the determination of the applicable rules for the assessment of unlawful State aid [242], therefore, the Commission will consider the compatibility of this non-notified measure on the basis of the 1996 R&D Framework, which was in force at the time the aid was granted.
Ker je oseba javnega prava IFP status spremenila 7. julija 2006, je država zadevno neomejeno državno poroštvo dodelila pred 1. januarjem 2007, ko je začel veljati zgoraj navedeni okvir R & R & I. Zato bo Komisija pri preučitvi združljivosti navedenega ukrepa v skladu z Obvestilom o določitvi pravil, ki se uporabljajo za oceno nezakonite državne pomoči [242], pri navedeni nepriglašeni pomoči uporabila okvir Skupnosti za državno pomoč za raziskave in razvoj iz leta 1996, ki je bil veljaven ob odobritvi pomoči.
It was aimed at validating concepts, and constituted industrial research within the meaning of the 1996 R&D framework and the R&D&I Framework. Annual summaries of each project were forwarded to the Commission with the annual reports communicated under decision C 51/2005.
Njihov cilj je bil potrditev zamisli, spadale pa so med industrijske raziskave v smislu okvira za R & R iz leta 1996 in okvira R & R & I. Komisiji so bili predloženi letni povzetki za vsak posamezni projekt in letna poročila, poslana v okviru zgoraj navedene pomoči C 51/2005.
The 1996 R&D Framework and the R&D&I Framework require that State aid have an incentive effect, i.e. result in the recipient changing its behaviour so that it increases its level of R&D (and innovation). The following criteria are generally sufficient to demonstrate the existence of an incentive effect for projects in receipt of aid below the thresholds for a detailed assessment: an increase in the size of the project, an increase in its scope, an increase in its speed and an increase in the total sum allocated to R&D&I.
Državne pomoči morajo imeti na podlagi okvira R & R iz leta 1996 in okvira R & R & I spodbujevalni učinek, tj. prejemnika pomoči morajo spodbuditi k temu, da spremeni svoje ravnanje, tako da poveča svojo raven dejavnosti na področju R & R (ter inovacij).
Certain competitors enjoy a far more comfortable competitive position than that of the IFP group: UOP, for example, possesses a world market share in the order of 57 % in terms of value, compared to only 7 % for the IFP group. The Commission therefore considers that the State aid granted to the R&D projects conducted by the IFP group is not, by its nature or proportions, such as to impair the dynamic incentives of the refining technologies market.
V zvezi s tem ugotavlja, da so nekateri tekmeci v veliko ugodnejšem konkurenčnem položaju kot skupina IFP, pri čemer ima na primer skupina UOP Limited 57-odstotni svetovni tržni delež po vrednosti, skupina IFP pa ima samo 7-odstotnega.
As amended by Law No 2010-788 of 12 July 2010 on national commitment to the environment (Article 277), Article 512-17 of the Environmental Code provides: ‘Where the operator is a subsidiary within the meaning of Article L. 233-1 of the Commercial Code and compulsory winding up has been initiated or ordered against it, the liquidator, the prosecution service or the representative of the State in the département may ask the court which has initiated or ordered the compulsory winding up to find that the parent company has committed a serious fault which has contributed to the subsidiary having insufficient assets and, if it is shown that such a fault has been committed, to make the parent company liable for all or part of the financing of the rehabilitation measures of the site or sites to be taken out of operation’ (emphasis added). As regards the causal relationship, see: Paris, 15 January 1999, Bull. Joly 1999.
V različici, ki izhaja iz zakona št. 2010-788 z dne 12. julija 2010 o nacionalni okoljski zavezi (glej člen 277), člen L.512-17 okoljskega zakonika določa: „Kadar je izvajalec dejavnosti hčerinska družba v smislu člena L.233-1 trgovinskega zakonika in se je proti njemu začel postopek sodne likvidacije, lahko likvidacijski upravitelj, državno tožilstvo ali zastopnik države v departmaju zadevo predloži sodišču, ki je začelo sodno likvidacijo, da bi to ugotovilo obstoj resne krivde, ki jo je storila matična družba in je prispevala k nezadostnosti sredstev hčerinske družbe, in da bi od sodišča zahteval, naj v primeru ugotovitve take krivde matični družbi naloži celotno ali delno financiranje ukrepov sanacije lokacije ali lokacij, ki prenehajo delovati.“ (poudarek dodan) V zvezi z vzročno zvezo glej: Pariz, 15. januar 1999, Bull. Joly 1999.
on the approval of the volume of coin issuance in 2013
o odobritvi obsega izdaje kovancev v letu 2013
The Member States whose currency is the euro have submitted to the ECB for approval their estimates of the volume of euro coins to be issued in 2013, supplemented by explanatory notes on the forecasting methodology,
Države članice, katerih valuta je euro, so ECB v odobritev predložile svoje ocene glede obsega izdaje eurokovancev v letu 2013, dopolnjene s pojasnili o metodologiji napovedovanja –
Approval of the volume of euro coins to be issued in 2013
Odobritev obsega izdaje eurokovancev v letu 2013
The ECB hereby approves the volume of euro coins to be issued by the Member States whose currency is the euro in 2013 as described in the following table:
ECB s tem sklepom odobri obseg izdaje eurokovancev s strani držav članic, katerih valuta je euro, v letu 2013, kot je prikazano v naslednji tabeli:
Issuance of coins intended for circulation and issuance of collector coins (not intended for circulation) in 2013
Izdaja kovancev, namenjenih za obtok, in izdaja zbirateljskih kovancev (niso namenjeni za obtok) v letu 2013
Done at Frankfurt am Main, 29 November 2012.
V Frankfurtu na Majni, 29. novembra 2012
Political and Security Committee Decision EUBAM Rafah/2/2011
Sklep Političnega in varnostnega odbora EU BAM Rafah/2/2011
extending the mandate of the Head of Mission of the European Union Border Assistance Mission at the Rafah Crossing Point (EUBAM Rafah)
o podaljšanju trajanja mandata vodje Misije pomoči Evropske unije za mejni prehod Rafa (EU BAM Rafah)
(2012/27/CFSP)
(2012/27/SZVP)
Having regard to Council Joint Action 2005/889/CFSP of 25 November 2005 on establishing a European Union Border Assistance Mission at the Rafah Crossing Point (EUBAM Rafah) [1] and in particular Article 10(1) thereof,
ob upoštevanju Skupnega ukrepa Sveta 2005/889/SZVP z dne 25. novembra 2005 o ustanovitvi Misije pomoči Evropske unije za mejni prehod Rafa (EU BAM Rafah) [1], zlasti člena 10(1),
Pursuant to Joint Action 2005/889/CFSP, the Council authorised the Political and Security Committee (PSC), in accordance with Article 38 of the Treaty, to take the relevant decisions for the purpose of political control and strategic direction of the EUBAM Rafah mission, including the decision to appoint a Head of Mission.
Svet je na podlagi Skupnega ukrepa 2005/889/SZVP pooblastil Politični in varnostni odbor (PVO) za sprejemanje ustreznih odločitev v skladu s členom 38 Pogodbe v zvezi s političnim nadzorom in strateškim vodenjem misije EU BAM Rafah, vključno z odločitvijo o imenovanju vodje misije.
On 11 November 2008, by Decision EUBAM Rafah/1/2008 [2], the PSC, upon a proposal by the Secretary-General/High Representative, appointed Mr Alain FAUGERAS as Head of Mission of EUBAM Rafah.
PVO je dne 11. novembra 2008 na predlog generalnega sekretarja/visokega predstavnika s Sklepom EU BAM Rafah/1/2008 [2] imenoval g. Alaina FAUGERASA za vodjo misije EU BAM Rafah.
On 21 May 2010, by Decision EUBAM Rafah/1/2010 [3], the PSC, upon a proposal by the High Representative of the Union for Foreign Affairs and Security Policy (HR), extended the mandate of Mr Alain FAUGERAS until 24 May 2011 and, by Decision EUBAM Rafah/1/2011 [4], that mandate was extended until 31 December 2011.
Potem je PVO dne 21. maja 2010 na predlog visoke predstavnice Unije za zunanje zadeve in varnostno politiko (VP) s Sklepom EU BAM Rafah/1/2010 [3] trajanje mandata g. Alaina FAUGERASA podaljšal do 24. maja 2011 ter navedeni mandat s Sklepom EU BAM Rafah/1/2011 [4] znova podaljšal do 31. decembra 2011.
The HR has proposed to the PSC that it extend the mandate of Mr Alain FAUGERAS as Head of Mission of EUBAM Rafah from 1 January 2012 until 30 June 2012,
Visoka predstavnica Unije za zunanje zadeve in varnostno politiko je predlagala PVO, da se trajanje mandata g. Alaina FAUGERASA kot vodje misije EU BAM Rafah s 1. januarjem 2012 podaljša do 30. junija 2012 –
The mandate of Mr Alain FAUGERAS as Head of Mission of the European Union Border Assistance Mission at the Rafah Crossing Point (EUBAM Rafah) is hereby extended from 1 January 2012 until 30 June 2012.
Trajanje mandata g. Alaina FAUGERASA kot vodje Misije pomoči Evropske unije za mejni prehod Rafa se s 1. januarjem 2012 podaljša do 30. junija 2012.
OJ L 126, 22.5.2010, p. 25.
UL L 126, 22.5.2010, str. 25.
OJ L 142, 28.5.2011, p. 63.
UL L 142, 28.5.2011, str. 63.
Political and Security Committee Decision EUPOL COPPS/1/2011
Sklep Političnega in varnostnega odbora EUPOL COPPS/1/2011
extending the mandate of the Head of the European Union Police Mission for the Palestinian Territories (EUPOL COPPS)
o podaljšanju mandata vodje Policijske misije Evropske unije za Palestinska ozemlja (EUPOL COPPS)
(2012/28/CFSP)
(2012/28/SZVP)
Having regard to Council Decision 2010/784/CFSP of 17 December 2010 on the European Union Police Mission for the Palestinian Territories (EUPOL COPPS) [1], and in particular Article 10(1) thereof,
ob upoštevanju Sklepa Sveta 2010/784/SZVP z dne 17. decembra 2010 o Policijski misiji Evropske unije za Palestinska ozemlja (EUPOL COPPS) [1] in zlasti člena 10(1) Sklepa,
Pursuant to Decision 2010/784/CFSP, the Political and Security Committee (PCS) is authorised, in accordance with the third paragraph of Article 38 of the Treaty, to take the relevant decisions for the purpose of exercising the political control and strategic direction of EUPOL COPPS, including in particular the decision to appoint a Head of Mission.
Politični in varnostni odbor (PVO) je v skladu s Sklepom 2010/784/SZVP pooblaščen, da v skladu s tretjim odstavkom člena 38 Pogodbe sprejme ustrezne odločitve glede političnega nadzora in strateškega vodenja EUPOL COPPS, vključno zlasti z odločitvijo o imenovanju vodje misije.
On 15 December 2009, upon a proposal by the High Representative of the Union for Foreign Affaires and Security Policy (HR), the PSC appointed by Decision EUPOL COPPS/2/2009 [2] Mr Henrik MALMQUIST as Head of Mission of EUPOL COPPS.
PVO je 15. decembra 2009 na predlog visokega predstavnika Unije za zunanje zadeve in varnostno politiko (VP) s Sklepom EUPOL COPPS/2/2009 [2] imenoval Henrika MALMQUISTA za vodjo misije EUPOL COPPS.
The HR has proposed that the mandate of Mr MALMQUIST as Head of EUPOL COPPS be extended from 1 January 2012 until 30 June 2012,
VP je predlagal, da se vodji misije EUPOL COPPS Henriku MALMQUISTA podaljša mandat, in sicer za obdobje od 1. januarja 2012 do 30. junija 2012 –
The mandate of Mr Henrik MALMQUIST as Head of the European Union Police Mission for the Palestinian Territories (EUPOL COPPS) is hereby extended from 1 January 2012 until 30 June 2012.
Mandat Henrika MALMQUISTA, vodje Policijske misije Evropske unije za Palestinska ozemlja (EUPOL COPPS), se podaljša za obdobje od 1. januarja 2012 do 30. junija 2012.
OJ L 330, 16.12.2009, p. 78.
UL L 330, 16.12.2009, str. 78.
amending Decision ECB/2009/4 concerning derogations that may be granted under Regulation (EC) No 958/2007 concerning statistics on the assets and liabilities of investment funds (ECB/2007/8)
o spremembi Odločbe ECB/2009/4 o odstopanjih, ki se lahko odobrijo po Uredbi (ES) št. 958/2007 o statistiki sredstev in obveznosti investicijskih skladov (ECB/2007/8)
The investment fund (IF) categories for which the national central banks (NCBs) have the discretion to grant derogations pursuant to Article 3(2) of Regulation (EC) No 958/2007 are laid down in the Annex to Decision ECB/2009/4 of 6 March 2009 concerning derogations that may be granted under Regulation (EC) No 958/2007 concerning statistics on the assets and liabilities of investment funds (ECB/2007/8) [2].
Kategorije investicijskih skladov (IS), katerim lahko nacionalne centralne banke (NCB) po lastnem preudarku odobrijo odstopanja skladno s členom 3(2) Uredbe (ES) št. 958/2007, so določene v Prilogi k Odločbi ECB/2009/4 z dne 6. marca 2009 o odstopanjih, ki se lahko odobrijo po Uredbi (ES) št. 958/2007 o statistiki sredstev in obveznosti investicijskih skladov (ECB/2007/8) [2].
While the IF categories laid down in the Annex to Decision ECB/2009/4 remain unchanged, the Annex should be amended to update certain references to national legislation,
Medtem ko kategorije IS, določene v Prilogi k Odločbi ECB/2009/4, ostanejo nespremenjene, je Prilogo treba spremeniti, da se posodobijo nekatera sklicevanja na nacionalno zakonodajo –
The Annex to Decision ECB/2009/4 is replaced by the text set out in the Annex to this Decision.
Priloga k Odločbi ECB/2009/4 se nadomesti z besedilom iz Priloge k temu sklepu.
This Decision is addressed to the NCBs of the Member States whose currency is the euro.
Ta sklep je naslovljen na NCB držav članic, katerih valuta je euro.
Done at Frankfurt am Main, 7 December 2012.
V Frankfurtu na Majni, 7. decembra 2012
OJ L 72, 18.3.2009, p. 21.
UL L 72, 18.3.2009, str. 21.
Investment fund categories for which derogations may be granted under article 3(2) of Regulation (EC) No 958/2007
Kategorije investicijskih skladov, katerim se lahko odobrijo odstopanja po členu 3(2) Uredbe (ES) št. 958/2007
Frequency of valuation under national legislation
Frakvenca vrednotenja po nacionalni zakonodaji
Number/date of legal act
Številka/ datum pravnega akta
(Law on real estate mutual funds – real estate investment companies and other legal provisions)
(Zakon o vzajemnih skladih, ki nalagajo v nepremičnine – investicijske družbe, ki nalagajo v nepremičnine, in druge pravne določbe)
Articles 22(7) and 27(3) and (4)
Člen 22(7) ter člen 27(3) in (4)
Chapter IV, Section 1, sub-section 2, L214-28 to L214-32
Poglavje IV, oddelek 1, pododdelek 2, L214-28 do L214-32
Book IV, Article 412-42
Knjiga IV, člen 412-42
Chapter IV, Section 3 L214-50 to L214-84
Poglavje IV, oddelek 3, L214-50 do L214-84
Chapter IV, Section 5, L214-89 to L214-146
Poglavje IV, oddelek 5, L214-89 do L214-146
(Legislative decree – all provisions in the field of financial intermediation)
(Uredba z zakonsko močjo – vse določbe s področja finančnega posredovanja)
Part II, Articles 36, 37 and 39
Del II, členi 36, 37 in 39
(Act of the Banca d’Italia – Regulation on the collective management of savings)
(Pravni akt centralne banke Banca d’Italia – Uredba o kolektivnem upravljanju prihrankov)
8 May 2012
8. maj 2012
(Ministerial decree – Regulation implementing Article 37 of Legislative decree No 58 of 24 February 1998)
(Ministrska uredba – Uredba za izvedbo člena 37 Uredbe z zakonsko močjo št. 58 z dne 24. februarja 1998)
Biannual’
Polletno“
of 13 January 2012
z dne 13. januarja 2012
on the compliance of standard EN 60065:2002/A12:2011 ‘Audio, video and similar electronic apparatus — Safety requirements’ and of standard EN 60950-1:2006/A12:2011 ‘Information technology equipment — Safety — Part 1: General requirements’ with the general safety requirement of Directive 2001/95/EC of the European Parliament and of the Council and on the publication of the references of those standards in the Official Journal of the European Union
o skladnosti standarda EN 60065:2002/A12:2011 „Avdio, video in podobni elektronski aparati – Varnostne zahteve“ in standarda EN 60950-1:2006/A12:2011 „Oprema za informacijsko tehnologijo – Varnost – 1. del: Splošne zahteve“ z zahtevo po splošni varnosti Direktive 2001/95/ES Evropskega parlamenta in Sveta ter o objavi sklicevanj navedenih standardov v Uradnem listu Evropske unije
After consulting the Standing Committee set up in accordance with Article 5 of Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services [2],
po posvetovanju s Stalnim odborom, ustanovljenim v skladu s členom 5 Direktive 98/34/ES Evropskega parlamenta in Sveta z dne 22. junija 1998 o določitvi postopka za zbiranje informacij na področju tehničnih standardov in tehničnih predpisov ter pravil o storitvah informacijske družbe [2],
Article 3(1) of Directive 2001/95/EC requires producers to place only safe products on the market.
Člen 3(1) Direktive 2001/95/ES proizvajalce obvezuje, da dajo na trg le varne proizvode.
Under the second subparagraph of Article 3(2) of Directive 2001/95/EC, a product shall be presumed safe, as far as the risks and risk categories covered by the relevant national standards are concerned, when it conforms to voluntary national standards transposing European standards, the references of which have been published by the Commission in the Official Journal of the European Union, in accordance with Article 4(2) of that Directive.
V skladu z drugim pododstavkom člena 3(2) Direktive 2001/95/ES se proizvod šteje za varnega, kar zadeva nevarnost in vrste nevarnosti, zajete v ustreznih nacionalnih standardih, kadar je v skladu z neobvezujočimi nacionalnimi standardi, ki prevzemajo evropske, na katere se v skladu s členom 4(2) navedene direktive sklicuje Komisija v Uradnem listu Evropske unije.
Pursuant to Article 4(1) of the Directive 2001/95/EC, European standards are established by European standardisation bodies under mandates drawn up by the Commission.
V skladu s členom 4(1) Direktive 2001/95/ES evropski standardizacijski organi določajo evropske standarde na podlagi pooblastil, ki jih določi Komisija.
Pursuant to Article 4(2) of Directive 2001/95/EC, the Commission is to publish the references of such standards.
V skladu s členom 4(2) Direktive 2001/95/ES mora Komisija objaviti sklicevanja na take standarde.
On 28 September 2009, the Commission issued Mandate M/452 to the European standardisation bodies for the drafting of a European safety standard to provide requirements for protection against excessive sound pressure from personal music players and mobile phones with a music playing function.
Komisija je 28. septembra 2009 evropskim standardizacijskim organom predložila pooblastilo M/452 za izdelavo osnutka evropskega varnostnega standarda, da se zagotovijo zahteve za zaščito pred prekomernim zvočnim tlakom pri uporabi prenosnih glasbenih predvajalnikov in mobilnih telefonov z možnostjo predvajanja glasbe.
The European Committee for Electrotechnical Standardization (Cenelec) adopted on 24 January 2011 standard EN 60065:2002/A12:2011 ‘Audio, video and similar electronic apparatus — Safety requirements’ and standard EN 60950-1:2006/A12:2011 ‘Information technology equipment — Safety — Part 1: General requirements’ in response to the Commission’s mandate.
(6) Evropski odbor za standardizacijo v elektrotehniki (Cenelec) je 24. januarja 2011 v odziv na pooblastilo Komisije sprejel standard EN 60065:2002/A12:2011 „Avdio, video in podobni elektronski aparati – Varnostne zahteve“ in standard EN 60950-1:2006/A12:2011 „Oprema za informacijsko tehnologijo – Varnost – 1. del: Splošne zahteve“.
Standards EN 60065:2002/A12:2011 and EN 60950-1:2006/A12:2011 fulfil Mandate M/452 and comply with the general safety requirement of Directive 2001/95/EC.
Standarda EN 60065:2002/A12:2011 in EN 60950-1:2006/A12:2011 izpolnjujeta pooblastilo M/452 ter sta skladna z zahtevo po splošni varnosti Direktive 2001/95/ES.
Their references should be published in the Official Journal of the European Union.
Sklicevanji nanju je treba objaviti v Uradnem listu Evropske unije.
Standard EN 60065:2002/A12:2011 ‘Audio, video and similar electronic apparatus — Safety requirements’ and standard EN 60950-1:2006/A12:2011 ‘Information technology equipment — Safety — Part 1: General requirements’ meet the general safety requirement of Directive 2001/95/EC for the risks they cover.
Standard EN 60065:2002/A12:2011 „Avdio, video in podobni elektronski aparati – Varnostne zahteve“ in standard EN 60950-1:2006/A12:2011 „ Oprema za informacijsko tehnologijo – Varnost – 1. del: Splošne zahteve“ sta skladna z zahtevo po splošni varnosti Direktive 2001/95/ES za nevarnosti, ki ju pokrivata.
The references of standards EN 60065:2002/A12:2011 and EN 60950-1:2006/A12:2011 shall be published in part C of the Official Journal of the European Union.
Sklicevanji na standarda EN 60065:2002/A12:2011 in EN 60950-1:2006/A12:2011 se objavita v seriji C Uradnega lista Evropske unije.
Done at Brussels, 13 January 2012.
V Bruslju, 13. januarja 2012
of 10 December 2012
z dne 10. decembra 2012
amending Decision ECB/2010/21 on the annual accounts of the European Central Bank
o spremembi Sklepa ECB/2010/21 o letnih računovodskih izkazih Evropske centralne banke
Decision ECB/2010/21 of 11 November 2010 on the annual accounts of the European Central Bank [1] lays down the rules for drawing up the annual accounts of the European Central Bank (ECB).
Sklep ECB/2010/21 z dne 11. novembra 2010 o letnih računovodskih izkazih Evropske centralne banke [1] določa pravila za pripravo letnih računovodskih izkazov Evropske centralne banke (ECB).
Article 3 of Decision ECB/2010/21 specifies that the basic accounting assumptions defined in Article 3 of Guideline ECB/2010/20 of 11 November 2010 on the legal framework for accounting and financial reporting in the European System of Central Banks [2] also apply for the purposes of Decision ECB/2010/21.
Člen 3 Sklepa ECB/2010/21 določa, da se temeljne računovodske predpostavke, opredeljene v členu 3 Smernice ECB/2010/20 z dne 11. novembra 2010 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank [2], uporabljajo tudi za potrebe Sklepa ECB/2010/21.
This applies, inter alia, to Article 3(c) of Guideline ECB/2010/20 in relation to post-balance sheet events, which provides that assets and liabilities are adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date.
To velja med drugim za člen 3(c) Smernice ECB/2010/20 v zvezi z dogodki po datumu bilance stanja, ki določa, da se sredstva in obveznosti prilagodijo glede na dogodke, ki se zgodijo med datumom letne bilance stanja in datumom, ko pristojni organi odobrijo računovodske izkaze, če ti vplivajo na stanje sredstev ali obveznosti na datum bilance stanja.