natgillin/translations-raw huggingface dataset:
Applies only to poultry eggs which fulfil the conditions stipulated by the competent authorities of the European Union and on which are stamped the identifying number of the producer establishment and/or other particulars as provided for in Article 3(5) of Commission Regulation (EC) No 617/2008 (OJ L 168, 28.6.2008, p. 5).
Velja samo za jajca perutnine, ki izpolnjujejo pogoje, ki jih določijo pristojni organi Evropske unije in na katerih je odtisnjena registracijska številka ustanove proizvajalca in/ali drugi podatki, določeni v členu 3(5) Uredbe Komisije (ES) št. 617/2008 (UL L 168, 28.6.2008, str. 5).
The refund per 100 kilograms of product falling within this subheading is equal to the sum of the following components:a) the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product.
Nadomestilo za 100 kilogramov proizvoda iz te tarifne podštevilke je enako vsoti naslednjih elementov:a) zneska na 100 kilogramov, pomnoženega z odstotkom mlečne snovi, vsebovane v 100 kilogramih proizvoda.
However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund.Where whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added to the product, the amount per kilogram shown is to be multiplied by the weight of the lactic matter other than whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of product;b) a component calculated in accordance with Article 14 (3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1).When completing customs formalities, the applicant must state on the declaration provided for that purpose whether the product consists of permeate or whether or not non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 have been added and, where this is the case:the maximum content by weight of sucrose and/or other non-lactic matter and/or whey and/or products derived from whey and/or lactose and/or casein and/or caseinates and/or permeate and/or products covered by CN code 3504 added per 100 kilograms of finished product,and in particular,the lactose content of the added whey.If the lactic matter in the product consists of permeate, no export refund is payable.
Ko pa ti aditivi presegajo 0,5 mas. % celotnega proizvoda, se pri izračunu nadomestila ne upoštevajo.Ko je proizvodu dodana sirotka in/ali proizvodi iz sirotke in/ali laktoza in/ali kazein in/ali kazienati in/ali permeat in/ali proizvodi iz oznake KN 3504, se znesek na kilogram pomnoži z maso mlečne snovi, ki ni sirotka in/ali proizvodi iz sirotke in/ali laktoza in/ali kazein in/ali kazienati in/ali permeat in/ali proizvodi iz oznake KN 3504, dodani na 100 kilogramov proizvoda;b) elementa, izračunanega v skladu s členom 14(3) Uredbe Komisije (ES) št. 1187/2009 (UL L 318, 4.12.2009, str. 1).Pri opravljanju carinskih formalnosti mora vlagatelj zahtevka navesti v izjavi, predvideni v ta namen, ali proizvod vsebuje permeat oziroma ali je bila dodana nemlečna snov in/ali sirotka in/ali proizvodi iz sirotke in/ali laktoza in/ali kazein in/ali kazeinati in/ali permeat in/ali proizvodi iz oznake KN 3504, in če je bila katera od teh snovi dodana:največjo vsebnost saharoze in/ali druge nemlečne snovi in/ali sirotke in/ali proizvodov iz sirotke in/ali laktoze in/ali kazeina in/ali kazeinatov in/ali permeata in/ali proizvodov iz tarifne oznake KN 3504 v mas. % na 100 kilogramov končnega proizvoda;in zlasti,vsebnost laktoze v dodani sirotki.Če mlečna snov v proizvodu vsebuje permeat, se izvozno nadomestilo ne plača.
In the case of cheeses presented in immediate packing which also contain preserving liquid, in particular brine, the refund is granted on the net weight, less the weight of the liquid.b) The film of plastic, the paraffin, the ash and the wax used as a packing are not considered as a part of the net weight of the product for the purpose of the refund.c) Where the cheese is presented in a film of plastic, and where the net weight declared includes the weight of the film in plastic, the refund amount shall be reduced by 0.5 %.When completing customs formalities, the applicant shall state that the cheese is packed in a film of plastic and whether the declared net weight includes the weight of the film in plastic.d) Where the cheese is presented in paraffin or ash, and where the net weight declared includes the weight of the paraffin or the ash, the refund amount shall be reduced by 2 %.When completing customs formalities, the applicant shall state that the cheese is packed in paraffin or in ash, and whether the declared net weight includes the weight of the ash or the paraffin.e) Where the cheese is presented in wax, when completing customs formalities, the applicant must state on the declaration the net weight of the cheese not incorporating the weight of the wax.
Pri sirih, predstavljenih v izvirnem pakiranju, ki vsebuje tudi konzervans, zlasti slanico, se nadomestilo odobri na neto maso, od katere se odšteje masa tekočine.b) Plastična folija, parafin, pepel in vosek, ki se uporabljajo za pakiranje, se pri izračunu nadomestila ne štejejo za del neto teže proizvoda.c) Kadar je sir v plastični foliji in deklarirana neto teža vključuje težo plastične folije, se znesek nadomestila zmanjša za 0,5 %.Pri opravljanju carinskih formalnosti vlagatelj izjavi, da je sir pakiran v plastično folijo in ali deklarirana neto teža vključuje težo plastične folije.d) Kadar je sir v parafinu ali pepelu in deklarirana neto teža vključuje težo parafina ali pepela, se znesek nadomestila zmanjša za 2 %.Pri opravljanju carinskih formalnosti vlagatelj izjavi, da je sir pakiran v parafinu ali pepelu in ali deklarirana neto teža vključuje težo pepela ali parafina.e) Kadar je sir v vosku, mora vlagatelj pri opravljanju carinskih formalnosti v deklaraciji navesti neto težo sira brez teže voska.“
The refund per 100 kilograms of product covered by this subheading is equal to the sum of the following components:a) the amount per 100 kilogram shown, multiplied by the percentage of the lactic matter contained in 100 kilograms of product.
Nadomestilo za 100 kilogramov proizvoda iz te podštevilke je enako vsoti naslednjih elementov:a) zneska na 100 kilogramov, pomnoženega z odstotkom mlečne snovi, vsebovane v 100 kilogramih proizvoda.
However, where these additives exceed in total 0,5 % by weight of the whole product, they are not to be taken into account for the purposes of calculating the refund;b) a component calculated in accordance with Article 14 (3) of Commission Regulation (EC) No 1187/2009 (OJ L 318, 4.12.2009, p. 1).When completing customs formalities, the applicant must state on the declaration provided for that purpose the maximum content by weight of sucrose and whether or not non-lactic matter has been added and, where this is the case, the maximum content by weight of non-lactic matter added per 100 kilograms of finished product.
Ko pa ti aditivi presegajo 0,5 mas. % celotnega proizvoda, se pri izračunu nadomestila ne upoštevajo;b) elementa, izračunanega v skladu s členom 14(3) Uredbe Komisije (ES) št. 1187/2009 (UL L 318, 4.12.2009, str. 1).Pri opravljanju carinskih formalnosti mora vlagatelj zahtevka na izjavi, predvideni v ta namen, navesti najvišjo vsebnost saharoze v mas. % in ali je bila dodana nemlečna snov in če je bila dodana, najvišjo vsebnost nemlečne snovi, dodane na 100 kilogramov končnega proizvoda.
When completing customs formalities, the applicant must state on the declaration provided for that purpose whether or not products have been added and, where this is the case, the maximum additive content.
Pri opravljanju carinskih formalnosti mora vlagatelj zahtevka na izjavi, ki je predvidena v ta namen, navesti, ali so bili aditivi dodani, in če so bili, najvišjo vsebnost aditivov.
Destination codes for export refunds
Oznake namembnih držav za izvozna nadomestila
All destinations (third countries, other territories, victualling and destinations treated as exports from the European Union).
Vse namembne države (tretje države, druga ozemlja, oskrba in namembne države, ki se obravnavajo kot izvoz iz Evropske unije).
Angola, Antigua and Barbuda, Bahamas, Barbados, Belize, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Cape Verde, Central African Republic, Comoros (except for Mayotte), Congo, Democratic Republic of the Congo, Cote d'Ivoire, Djibouti, Dominica, Ethiopia, Fiji Islands, Gabon, Gambia, Ghana, Grenada, Guinea, Guinea-Bissau, Equatorial Guinea, Guyana, Haiti, Jamaica, Kenya, Kiribati, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritius, Mauritania, Mozambique, Namibia, Niger, Nigeria, Uganda, Papua New Guinea, Dominican Republic, Rwanda, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Saint Lucia, Solomon Islands, Samoa, São Tomé and Príncipe, Senegal, Seychelles, Sierra Leone, Somalia, Sudan, South Sudan, Suriname, Swaziland, Tanzania, Chad, Togo, Tonga, Trinidad and Tobago, Tuvalu, Vanuatu, Zambia, Zimbabwe.
Angola, Antigva in Barbuda, Bahami, Barbados, Belize, Benin, Bocvana, Burkina Faso, Burundi, Kamerun, Zelenortski otoki, Srednjeafriška republika, Komori (razen Mayotte), Kongo, Demokratična republika Kongo, Slonokoščena obala, Džibuti, Dominika, Etiopija, otoki Fidži, Gabon, Gambija, Gana, Grenada, Gvineja, Gvineja Bissau, Ekvatorialna Gvineja, Gvajana, Haiti, Jamajka, Južni Sudan, Kenija, Kiribati, Lesoto, Liberija, Madagaskar, Malavi, Mali, Mauritius, Mavretanija, Mozambik, Namibija, Niger, Nigerija, Uganda, Papua - Nova Gvineja, Dominikanska republika, Ruanda, Saint Kitts in Nevis, Saint Vincent in Grenadine, Sveta Lucija, Salomonovi otoki, Samoa, Sao Tome in Principe, Senegal, Sejšeli, Sierra Leone, Somalija, Sudan, Surinam, Svazi, Tanzanija, Čad, Togo, Tonga, Trinidad in Tobago, Tuvalu, Vanuatu, Zambija, Zimbabve.
Singapore, South Korea, Taiwan, Hong Kong SAR.
Singapur, Južna Koreja, Tajvan, PUO Hongkong.
Thailand, Malaysia, Singapore, South Korea, Taiwan, Hong Kong SAR.
Tajska, Malezija, Singapur, Južna Koreja, Tajvan, PUO Hongkong.
United States of America, Canada, Mexico, Chile, Thailand, Indonesia, Malaysia, Brunei, Singapore, Philippines, China, South Korea, Japan, Taiwan, Hong Kong SAR, Australia, Papua New Guinea, New Zealand.
Združene države Amerike, Kanada, Mehika, Čile, Tajska, Indonezija, Malezija, Brunej, Singapur, Filipini, Kitajska, Južna Koreja, Japonska, Tajvan, PUO Hongkong, Avstralija, Papua Nova Gvineja, Nova Zelandija.
Sudan, South Sudan, Mauritania, Mali, Burkina Faso, Niger, Chad, Cape Verde, Senegal, Gambia, Guinea-Bissau, Guinea, Sierra Leone, Liberia, Cote d'Ivoire, Ghana, Togo, Benin, Nigeria, Cameroon, Central African Republic, Equatorial Guinea, São Tomé and Principe, Gabon, Congo, Democratic Republic of the Congo, Rwanda, Burundi, Saint Helena and Dependencies, Angola, Ethiopia, Eritrea, Djibouti, Somalia, Kenya, Uganda, Tanzania, Seychelles and Dependencies, British Indian Ocean Territory, Mozambique, Madagascar, Mauritius, Comoros, Mayotte, Zambia, Zimbabwe, Malawi, South Africa, Namibia, Botswana, Swaziland, Lesotho.
Sudan, Južni Sudan, Mavretanija, Mali, Burkina Faso, Niger, Čad, Zelenortski otoki, Senegal, Gambija, Gvineja Bissau, Gvineja, Sierra Leone, Liberija, Slonokoščena obala, Gana, Togo, Benin, Nigerija, Kamerun, Srednjeafriška republika, Ekvatorialna Gvineja, Sao Tome in Principe, Gabon, Kongo, Demokratična republika Kongo, Ruanda, Burundi, Sveta Helena in pridružena območja, Angola, Etiopija, Eritreja, Džibuti, Somalija, Kenija, Uganda, Tanzanija, Sejšeli in pridružena območja, Britansko ozemlje Indijskega oceana, Mozambik, Madagaskar, Mauritius, Komori, Mayotte, Zambija, Zimbabve, Malavi, Južna Afrika, Namibija, Bocvana, Svazi, Lesoto.
Mexico, Bermuda, Guatemala, Belize, Honduras, El Salvador, Nicaragua, Costa Rica, Panama, Anguilla, Cuba, Saint Kitts and Nevis, Haiti, The Bahamas, Turks and Caicos Islands, Dominican Republic, US Virgin Islands, Antigua and Barbuda, Dominica, Cayman Islands, Jamaica, Saint Lucia, Saint Vincent, British Virgin Islands, Barbados, Montserrat, Trinidad and Tobago, Grenada, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands (Bonaire, St Eustatius, Saba).
Mehika, Bermudi, Gvatemala, Belize, Honduras, Salvador, Nikaragva, Kostarika, Panama, Angvila, Kuba, Saint Kitts in Nevis, Haiti, Bahami, Otoki Turks in Caicos, Dominikanska republika, Deviški otoki (ZDA), Antigva in Barbuda, Dominika, Kajmanski otoki, Jamajka, Saint Lucia, Saint Vincent, Britanski Deviški otoki, Barbados, Montserrat, Trinidad in Tobago, Grenada, Aruba, Curaçao, Sint Maarten, Karibska Nizozemska (Bonaire, St Eustatius, Saba).
Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan, Kyrghyzstan, Afghanistan, Pakistan, India, Bangladesh, Maldives, Sri Lanka, Nepal, Bhutan, Myanmar, Thailand, Laos, Vietnam, Cambodia, Indonesia, Malaysia, Brunei, Singapore, Philippines, Mongolia, China, North Korea, South Korea, Japan, Taiwan, Hong Kong SAR, Macao.
Kazahstan, Turkmenistan, Uzbekistan, Tadžikistan, Kirgizija, Afganistan, Pakistan, Indija, Bangladeš, Maldivi, Šrilanka, Nepal, Butan, Mjanmar, Tajska, Laos, Vietnam, Kambodža, Indonezija, Malezija, Brunej, Singapur, Filipini, Mongolija, Kitajska, Severna Koreja, Južna Koreja, Japonska, Tajvan, PUO Hongkong, Macao.
Papua New Guinea, Nauru, Solomon Islands, Tuvalu, New Caledonia and Dependencies, American Pacific Territories, Wallis and Futuna, Kiribati, Pitcairn, Fiji, Vanuatu, Tonga, Samoa, Northern Marianas, French Polynesia, Federated States of Micronesia (Yap, Kosrae, Chunk, Pohnpei), Marshall Islands, Palau, Polar Regions.
Papua Nova Gvineja, Nauru, Salomonovi otoki, Tuvalu, Nova Kaledonija in pridružena območja, Ameriška tihomorska ozemlja, Wallis in Futuna, Kiribati, Pitcairn, Fidži, Vanuatu, Tonga, Samoa, Severni Marianski otoki, Francoska Polinezija, Federativne države Mikronezije (Yap, Kosrae, Chunk, Pohnpei), Marshallovi otoki, Palau, polarna območja.
French Polynesia, New Caledonia and Dependencies, Wallis and Futuna, French Southern and Antarctic Lands, Saint Pierre and Miquelon, Mayotte, Aruba, Curaçao, Sint Maarten, Caribbean Netherlands (Bonaire, St Eustatius, Saba), Greenland, Anguilla, Cayman Islands, Falkland Islands, South Sandwich Islands and Dependencies, Turks and Caicos Islands, British Virgin Islands, Montserrat, Pitcairn, Saint Helena and Dependencies, British Antarctic Territories, British Indian Ocean Territory.
Francoska Polinezija, Nova Kaledonija in pridružena območja, Wallis in Futuna, Francoska južna in antarktična ozemlja, Saint Pierre in Miquelon, Mayotte, Curaçao, Sint Maarten, Karibska Nizozemska (Bonaire, St Eustatius, Saba). Nizozemski Antili, Aruba, Grenlandija, Angvila, Kajmanski otoki, Falklandski otoki, Otoki Južni Sandwich in pridružena območja, Otoki Turks in Caicos, Britanski Deviški otoki, Montserrat, Pitcairn, Sveta Helena in pridružena območja, Britanska antarktična ozemlja, Britansko ozemlje Indijskega oceana.
Victualling and destinations treated as exports from the European Union
Oskrba in namembne države, ki se obravnavajo kot izvoz iz Evropske unije
Destinations referred to in Articles 33, 41, and 42 of Regulation (EC) No 612/2009 (OJ L 186, 17.7.2009, p. 1)."
Namembne države iz členov 33, 41 in 42 Uredbe (ES) št. 612/2009 (UL L 186 17.7.2009, str. 1).“
Commission Regulation (EU) No 1254/2012
Uredba Komisije (EU) št. 1254/2012
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 10, International Financial Reporting Standard 11, International Financial Reporting Standard 12, International Accounting Standard 27 (2011), and International Accounting Standard 28 (2011)
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede Mednarodnega standarda računovodskega poročanja 10, Mednarodnega standarda računovodskega poročanja 11, Mednarodnega standarda računovodskega poročanja 12, Mednarodnega računovodskega standarda 27 (2011) in Mednarodnega računovodskega standarda 28 (2011)
On 12 May 2011, the International Accounting Standards Board (IASB) published International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, as well the amended International Accounting Standard (IAS) 27 Separate Financial Statements and IAS 28 Investment in Associates and Joint Ventures.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 12. maja 2011 objavil Mednarodni standard računovodskega poročanja (MSRP) 10 Konsolidirani računovodski izkazi, MSRP 11 Skupni aranžmaji, MSRP 12 Razkritje deležev v drugih podjetjih ter spremenjena Mednarodni računovodski standard (MRS) 27 Ločeni računovodski izkazi in MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige.
The objective of IFRS 10 is to provide a single consolidation model that identifies control as the basis for consolidation for all types of entities.
Cilj MSRP 10 je zagotoviti enoten model konsolidiranja, pri katerem obvladovanje predstavlja podlago za konsolidacijo za vse vrste podjetij.
IFRS 10 replaces IAS 27 Consolidated and Separate Financial Statements and Interpretation 12 of the Standing Interpretations Committee (SIC) Consolidation—Special Purpose Entities (SIC-12).
MSRP 10 nadomešča MRS 27 Konsolidirani in ločeni računovodski izkazi in Pojasnilo 12 Strokovnega odbora za pojasnjevanje (SOP) Konsolidacija – podjetja za posebne namene (SOP-12).
IFRS 11 establishes principles for the financial reporting by parties to a joint arrangement, and replaces IAS 31 Interests in Joint Ventures and SIC-13 Jointly Controlled Entities–Non-monetary Contributions by Venturers.
MSRP 11 določa načela za računovodsko poročanje strank v skupnem aranžmaju in nadomešča MRS 31 Deleži v skupnih podvigih ter SOP-13 Skupaj obvladovana podjetja – nedenarni prispevki podvižnikov.
IFRS 12 combines, enhances and replaces the disclosure requirements for subsidiaries, joint arrangements, associates and unconsolidated structured entities.
MSRP 12 združuje, povečuje in nadomešča zahteve po razkritju za odvisna podjetja, skupne aranžmaje, pridružena podjetja in nekonsolidirana strukturirana podjetja.
As a consequence of these new IFRSs, the IASB also issued the amended IAS 27 and IAS 28.
Zaradi teh novih MSRP je UOMRS izdal tudi spremenjena MRS 27 in MRS 28.
This Regulation endorses IFRS 10, IFRS 11, IFRS 12, and the amended IAS 27 and IAS 28, as well as the resulting amendments to other standards and interpretations.
Ta uredba potrjuje MSRP 10, MSRP 11, MSRP 12 ter spremenjena MRS 27 in MRS 28, kot tudi posledične spremembe drugih standardov in pojasnil.
Those standards and amendments to existing standards or interpretations contain some references to IFRS 9 that at present cannot be applied as IFRS 9 has not been adopted by the Union yet.
Ti standardi in spremembe obstoječih standardov ali pojasnil vsebujejo nekatere sklice na MSRP 9, ki se jih trenutno ne more uporabljati, ker Unija MSRP 9 še ni sprejela.
Therefore, any reference to IFRS 9 as laid down in the Annex to this Regulation should be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
Zato je vsako sklicevanje na MSRP 9 v Prilogi k tej uredbi treba razumeti kot sklicevanje na MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
Additionally, any consequential amendment to IFRS 9 resulting from the Annex to this Regulation cannot be applied.
Prav tako ni mogoče uporabljati kakršnih koli posledičnih sprememb MSRP 9, ki bi izhajale iz Priloge k tej uredbi.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRS 10, IFRS 11, IFRS 12, and the amended IAS 27 and IAS 28 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da MSRP 10, MSRP 11, MSRP 12 ter spremenjena MRS 27 in MRS 28 izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements is inserted as set out in the Annex to this Regulation;
vstavi se Mednarodni standard računovodskega poročanja (MSRP) 10 Konsolidirani računovodski izkazi, kot je navedeno v Prilogi k tej uredbi;
IFRS 1, IFRS 2, IFRS 3, IFRS 7, International Accounting Standard (IAS) 1, IAS 7, IAS 21, IAS 24, IAS 27, IAS 32, IAS 33, IAS 36, IAS 38, IAS 39, and Interpretation 5 of the International Financial Reporting Interpretations Committee (IFRIC 5) are amended, and Interpretation 12 of the Standing Interpretations Committee (SIC-12) is replaced in accordance with IFRS 10 as set out in the Annex to this Regulation;
MSRP 1, MSRP 2, MSRP 3, MSRP 7, Mednarodni računovodski standard (MRS) 1, MRS 7, MRS 21, MRS 24, MRS 27, MRS 32, MRS 33, MRS 36, MRS 38, MRS 39 in Pojasnilo 5 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP 5) se spremenijo ter Pojasnilo 12 Strokovnega odbora za pojasnjevanje (SOP-12) se nadomesti v skladu z MSRP 10, kot je navedeno v Prilogi k tej uredbi;
IFRS 11 Joint Arrangements is inserted as set out in the Annex to this Regulation;
vstavi se MSRP 11 Skupni aranžmaji, kot je navedeno v Prilogi k tej uredbi;
IFRS 1, IFRS 2, IFRS 5, IFRS 7, IAS 7, IAS 12, IAS 18, IAS 21, IAS 24, IAS 32, IAS 33, IAS 36, IAS 38, IAS 39, IFRIC 5, IFRIC 9, and IFRIC 16 are amended, and IAS 31 and SIC-13 are replaced in accordance with IFRS 11 as set out in the Annex to this Regulation;
MSRP 1, MSRP 2, MSRP 5, MSRP 7, MRS 7, MRS 12, MRS 18, MRS 21, MRS 24, MRS 32, MRS 33, MRS 36, MRS 38, MRS 39, OPMSRP 5, OPMSRP 9 in OPMSRP 16 se spremenijo ter MRS 31 in SOP-13 se nadomestita v skladu z MSRP 11, kot je navedeno v Prilogi k tej uredbi;
IFRS 12 Disclosure of Interests in Other Entities is inserted as set out in the Annex to this Regulation;
vstavi se MSRP 12 Razkritje deležev v drugih podjetjih, kot je navedeno v Prilogi k tej uredbi;
IAS 1, and IAS 24 are amended in accordance with IFRS 12 as set out in the Annex to this Regulation;
MRS 1 in MRS 24 se spremenita v skladu z MSRP 12, kot je navedeno v Prilogi k tej uredbi;
The amended IAS 27 Separate Financial Statements is inserted as set out in the Annex to this Regulation;
vstavi se spremenjeni MRS 27 Ločeni računovodski izkazi, kot je navedeno v Prilogi k tej uredbi;
The amended IAS 28 Investment in Associates and Joint Ventures is inserted as set out in the Annex to this Regulation.
vstavi se spremenjeni MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige, kot je navedeno v Prilogi k tej uredbi.
Any reference to IFRS 9 as laid down in the Annex to this Regulation shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
Vsako sklicevanje na MSRP 9 v Prilogi k tej uredbi pomeni sklicevanje na MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
Any consequential amendment to IFRS 9 resulting from the Annex to this Regulation shall not be applied.
Kakršne koli posledične spremembe MSRP 9, ki bi izhajale iz Priloge k tej uredbi, se ne uporabljajo.
Each company shall apply IFRS 10, IFRS 11, IFRS 12, the amended IAS 27, the amended IAS 28, and the consequential amendments referred to in points (b), (d) and (f) of Article 1(1), at the latest, as from the commencement date of its first financial year starting on or after 1 January 2014.
Podjetja začnejo uporabljati MSRP 10, MSRP 11, MSRP 12, spremenjeni MRS 27, spremenjeni MRS 28 in posledične spremembe, kot so navedene v točkah (b), (d) in (f) člena 1(1), najkasneje z začetkom prvega poslovnega leta, ki se začne 1. januarja 2014 ali kasneje.
IFRS 10
MSRP 10
Consolidated Financial Statements
Konsolidirani računovodski izkazi
IFRS 11
MSRP 11