natgillin/translations-raw huggingface dataset:
169 An entity shall measure termination benefits on initial recognition, and shall measure and recognise subsequent changes, in accordance with the nature of the employee benefit, provided that if the termination benefits are an enhancement to post-employment benefits, the entity shall apply the requirements for post-employment benefits.
169 Podjetje mora odpravnine meriti ob začetnem pripoznanju in poznejše spremembe meri in pripozna v skladu z naravo zaslužkov zaposlencev, pod pogojem, da mora podjetje, če so odpravnine povečanje pozaposlitvenih zaslužkov, uporabiti zahteve za pozaposlitvene zaslužke.
Otherwise:
V drugih primerih:
if the termination benefits are expected to be settled wholly before twelve months after the end of the annual reporting period in which the termination benefit is recognised, the entity shall apply the requirements for short-term employee benefits.
če se pričakuje, da bodo odpravnine v celoti poravnane v dvanajstih mesecih po koncu letnega poročevalnega obdobja, v katerem se odpravnina pripozna, mora podjetje uporabljati zahteve za kratkoročne zaslužke zaposlencev,
if the termination benefits are not expected to be settled wholly before twelve months after the end of the annual reporting period, the entity shall apply the requirements for other long-term employee benefits.
če se ne pričakuje, da bodo odpravnine v celoti poravnane v dvanajstih mesecih po koncu letnega poročevalnega obdobja, mora podjetje uporabljati zahteve za druge dolgoročne zaslužke zaposlencev.
170 Because termination benefits are not provided in exchange for service, paragraphs 70–74 relating to the attribution of the benefit to periods of service are not relevant.
170 Ker se odpravnine ne zagotavljajo v zameno za službovanje, se 70.–74. člen, ki se nanašajo na pripisovanje zaslužkov obdobjem službovanja, ne uporabljajo.
Example illustrating paragraphs 159–170
Zgled, ki pojasnjuje 159.–170. člen
As a result of a recent acquisition, an entity plans to close a factory in ten months and, at that time, terminate the employment of all of the remaining employees at the factory.
Podjetje zaradi nedavnega prevzema namerava v desetih mesecih zapreti tovarno in takrat končati službovanje vseh preostalih zaposlencev v tovarni.
Because the entity needs the expertise of the employees at the factory to complete some contracts, it announces a plan of termination as follows.
Ker podjetje za dokončanje nekaterih pogodb potrebuje strokovno znanje in izkušnje zaposlencev v tovarni, objavi naslednji načrt prenehanja službovanja.
Each employee who stays and renders service until the closure of the factory will receive on the termination date a cash payment of CU30,000.
Vsak zaposlenec, ki ostane in službuje do zaprtja tovarne, bo ob prenehanju službovanja prejel denarno plačilo v višini 30000 DE.
Employees leaving before closure of the factory will receive CU10,000.
Zaposlenci, ki bodo tovarno zapustili pred zaprtjem, bodo prejeli 10000 DE.
There are 120 employees at the factory.
V tovarni je 120 zaposlencev.
At the time of announcing the plan, the entity expects 20 of them to leave before closure.
Ob objavi načrta podjetje pričakuje, da jih bo 20 tovarno zapustilo pred zaprtjem.
Therefore, the total expected cash outflows under the plan are CU3,200,000 (ie 20 × CU10,000 + 100 × CU30,000).
Zato je skupni denarni odtok po načrtu 3200000 DE (tj. 20 × 10000 DE + 100 × 30000 DE).
As required by paragraph 160, the entity accounts for benefits provided in exchange for termination of employment as termination benefits and accounts for benefits provided in exchange for services as short-term employee benefits.
Kot zahteva 160. člen, podjetje obračuna zaslužke, ki se zagotovijo v zameno za prenehanje službovanja kot odpravnine, zaslužke, ki se zagotovijo v zameno za službovanje pa kot kratkoročne zaslužke zaposlencev.
Termination benefits
Odpravnine
The benefit provided in exchange for termination of employment is CU10,000.
Zaslužek, ki se zagotovi v zameno za prenehanje službovanja, je 10000 DE.
This is the amount that an entity would have to pay for terminating the employment regardless of whether the employees stay and render service until closure of the factory or they leave before closure.
To je znesek, ki bi ga podjetje moralo plačati za prenehanje službovanja, ne glede na to ali zaposlenec ostane in službuje do zaprtja tovarne ali pa tovarno zapusti pred zaprtjem.
Even though the employees can leave before closure, the termination of all employees’ employment is a result of the entity’s decision to close the factory and terminate their employment (ie all employees will leave employment when the factory closes).
Čeprav zaposlenci lahko podjetje zapustijo pred zaprtjem, je prenehanje službovanja vseh zaposlencev posledica odločitve podjetja, da tovarno zapre in konča njihovo službovanje (tj. službovanje vseh zaposlencev bo prenehalo, ko se bo tovarna zaprla).
Therefore the entity recognises a liability of CU1,200,000 (ie 120 × CU10,000) for the termination benefits provided in accordance with the employee benefit plan at the earlier of when the plan of termination is announced and when the entity recognises the restructuring costs associated with the closure of the factory.
Zato podjetje pripozna obveznost v višini 1200000 DE (tj. 120 × 10000 DE) za odpravnine, ki se zagotovijo v skladu s programom zaslužkov zaposlencev bodisi ob objavi načrta prenehanja službovanja bodisi takrat, ko podjetje pripozna stroške prestrukturiranja, ki so povezani z zaprtjem tovarne, odvisno kaj od navedenega nastopi prej.
Benefits provided in exchange for service
Zaslužki, ki se zagotovijo v zameno za službovanje
The incremental benefits that employees will receive if they provide services for the full ten-month period are in exchange for services provided over that period.
Dodatni zaslužki, ki jih bodo zaposlenci prejeli, če bodo službovali vseh deset mesecev, so v zameno za službovanjem v tem obdobju.
The entity accounts for them as short-term employee benefits because the entity expects to settle them before twelve months after the end of the annual reporting period.
Podjetje jih obračunava kot kratkoročne zaslužke zaposlencev, ker pričakuje, da jih bo poravnalo v dvanajstih mesecih po koncu letnega poročevalnega obdobja.
In this example, discounting is not required, so an expense of CU200,000 (ie CU2,000,000 ÷ 10) is recognised in each month during the service period of ten months, with a corresponding increase in the carrying amount of the liability.
V tem zgledu diskontiranje ni potrebno, zato se odhodek v višini 200000 DE (tj. 2000000 DE ÷ 10) pripozna vsak mesec od desetih mesecev službovanja z ustreznim povečanjem knjigovodske vrednosti obveznosti.
171 Although this Standard does not require specific disclosures about termination benefits, other IFRSs may require disclosures.
171 Čeprav ta standard ne zahteva posebnih razkritij odpravnin, lahko drugi MSRP to zahtevajo.
172 An entity shall apply this Standard for annual periods beginning on or after 1 January 2013.
172 Podjetje začne uporabljati ta standard za letna obdobja, ki se začnejo 1. januarja 2013 ali pozneje.
If an entity applies this Standard for an earlier period, it shall disclose that fact.
Če podjetje uporabi za standard za zgodnejše obdobje, mora to dejstvo razkriti.
173 An entity shall apply this Standard retrospectively, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, except that:
173 Podjetje mora ta standard uporabiti za nazaj v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake, razen:
an entity need not adjust the carrying amount of assets outside the scope of this Standard for changes in employee benefit costs that were included in the carrying amount before the date of initial application.
podjetju ni treba prilagoditi knjigovodske vrednosti sredstev zunaj področja uporabe tega standarda za spremembe stroškov zaslužkov zaposlencev, ki so bili vključeni v knjigovodsko vrednost pred datumom začetka uporabe.
The date of initial application is the beginning of the earliest prior period presented in the first financial statements in which the entity adopts this Standard.
Datum začetka uporabe je začetek najzgodnejšega obdobja, ki je predstavljeno v računovodskih izkazih, v katerih podjetje sprejme ta standard.
in financial statements for periods beginning before 1 January 2014, an entity need not present comparative information for the disclosures required by paragraph 145 about the sensitivity of the defined benefit obligation.
podjetju v računovodskih izkazih za obdobja, ki se začnejo pred 1. januarjem 2014, ni treba predstavljati primerjalnih informacij o občutljivosti obveze za določene zaslužke za razkritja, ki jih zahteva 145. člen.
A qualifying insurance policy is not necessarily an insurance contract, as defined in IFRS 4 Insurance Contracts.
Kvalificirana zavarovalna polica ni nujno zavarovalna polica, kot je definirana v MSRP 4 Zavarovalne pogodbe.
In this Standard monetary amounts are denominated in ‘currency units (CU)’.
V tem standardu so denarni zneski izraženi v „denarnih enotah“ (DE).
If an entity has not yet applied IFRS 13, it may refer to paragraph AG71 of IAS 39 Financial Instruments: Recognition and Measurement, or paragraph B.5.4.3 of IFRS 9 Financial Instruments (October 2010), if applicable.
Če podjetje še ni uporabilo MSRP 13, se lahko sklicuje na AG71. člen MRS 39 Finančni instrumenti: Pripoznavanje in merjenje, ali na B.5.4.3. člen MSRP 9 Finančni instrumenti (oktober 2010), če je to primerno.
as a liability (accrued expense), after deducting any contribution already paid.
kot obveznost (obračunane odhodke) po odštetju vseh že plačanih prispevkov.
If the contribution already paid exceeds the contribution due for service before the end of the reporting period, an entity shall recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund.
Če že plačani prispevki presegajo prispevke za službovanje pred koncem poročevalnega obdobja, mora podjetje pripoznati ta presežek kot sredstva (odložene odhodke), kolikor bo vnaprejšnje plačilo privedlo na primer do zmanjšanja plačila v prihodnosti ali do povračila denarja.
The discount rate used is 10 per cent per year.
Uporabljena diskontna mera znaša 10 % letno.
129 Actuarial gains and losses do not include changes in the present value of the defined benefit obligation because of the introduction, amendment, curtailment or settlement of the defined benefit plan, or changes to the benefits payable under the defined benefit plan.
129 Aktuarski dobički in izgube ne vključujejo sprememb sedanje vrednosti obveze za določene zaslužke zaradi uvedbe, prilagoditve, omejitve ali poravnave programa z določenimi zaslužki ali sprememb zaslužkov po programu določenih zaslužkov.
Such changes result in past service cost or gains or losses on settlement.
Take spremembe povzročijo stroške preteklega službovanja ali dobičke ali izgube iz poravnave.
134 Paragraph 120 requires an entity to recognise service cost and net interest on the net defined benefit liability (asset) in profit or loss.
134 120. člen zahteva, da podjetje v poslovnem izidu pripozna stroške službovanja in čiste obresti na čisto obveznost za določene zaslužke (sredstvo določenega zaslužka).
This Standard does not specify how an entity should present service cost and net interest on the net defined benefit liability (asset).
Ta standard ne določa, kako naj podjetje predstavi stroške službovanja in čiste obresti na čisto obveznost za določene zaslužke (sredstvo določenega zaslužka).
Commission Implementing Regulation (EU) No 476/2012
Izvedbena uredba Komisije (EU) št. 476/2012
prohibiting fishing activities for purse seiners flying the flag of Spain or France or registered in Spain or France, fishing for bluefin tuna in the Atlantic Ocean, east of longitude 45° W, and in the Mediterranean Sea
o prepovedi ribolovnih dejavnosti z ribiškimi plovili z zapornimi plavaricami, ki plujejo pod zastavo Španije ali Francije ali so registrirana v Španiji ali Franciji in ki lovijo modroplavutega tuna v Atlantskem oceanu vzhodno od 45° zahodne zemljepisne dolžine in v Sredozemskem morju
Having regard to Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules on the common fisheries policy, [1] and in particular Article 36, paragraph 2 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1224/2009 z dne 20. novembra 2009 o vzpostavitvi nadzornega sistema Skupnosti za zagotavljanje skladnosti s pravili skupne ribiške politike [1] in zlasti člena 36(2) Uredbe,
Council Regulation (EC) No 44/2012 of 17 January 2012 fixing for 2012 the fishing opportunities available in EU waters and, to EU vessels, in certain non EU waters for certain fish stocks and groups of fish stocks which are subject to international negotiations or agreements fixes the amount of bluefin tuna which may be fished in 2012 in the Atlantic Ocean, east of longitude 45° W, and the Mediterranean Sea by European Union fishing vessels.
Uredba Sveta (EU) št. 44/2012 z dne 17. januarja 2012 o določitvi ribolovnih možnosti, ki so na voljo v vodah EU in ki so plovilom EU na voljo v nekaterih vodah, ki niso del EU, za nekatere staleže rib in skupine staležev rib, za katere veljajo mednarodna pogajanja ali sporazumi, za leto 2012, določa količino modroplavutega tuna, ki ga lahko v letu 2012 ulovijo ribiška plovila Evropske unije v Atlantskem oceanu vzhodno od 45° zahodne zemljepisne dolžine in v Sredozemskem morju.
Council Regulation (EC) No 302/2009 of 6 April 2009 concerning a multiannual recovery plan for bluefin tuna in the Eastern Atlantic and Mediterranean [2], amending Regulation (EC) No 43/2009 and repealing Regulation (EC) No 1559/2007, requires Member States to inform the Commission of the individual quota allocated to their vessels over 24 metres.
Uredba Sveta (ES) št. 302/2009 z dne 6. aprila 2009 o vzpostavitvi večletnega načrta za obnovo staleža modroplavutega tuna v vzhodnem Atlantiku in Sredozemskem morju, spremembah Uredbe (ES) št. 43/2009 in razveljavitvi Uredbe (ES) št. 1559/2007 [2] od držav članic zahteva, da Komisijo obvestijo o individualnih kvotah, dodeljenih njihovim plovilom z dolžino nad 24 metrov.
In accordance with Article 36, paragraph (2) of Council Regulation (EC) No 1224/2009, where the Commission finds that, on the basis of information provided by Member States and of other information in its possession fishing opportunities available to the European Union, a Member State or group of Member States are deemed to have been exhausted for one or more gears or fleets, the Commission shall inform the Member States concerned thereof and shall prohibit fishing activities for the respective area, gear, stock, group of stocks or fleet involved in those specific fishing activities.
Kadar Komisija v skladu s členom 36(2) Uredbe Sveta (ES) št. 1224/2009 in na podlagi informacij držav članic in drugih informacij, ki jih ima na voljo, ugotovi, da za ribolovne možnosti, ki so na voljo Evropski uniji, državi članici ali skupini držav članic, velja, da so bile izčrpane za eno ali več orodij ali ladjevij, o tem obvesti zadevne države članice in prepove ribolovne dejavnosti za zadevno območje, orodje, stalež, skupino staležev ali ladjevje, vključeno v te posebne ribolovne dejavnosti.
The information in the Commission’s possession indicates that the fishing opportunities for bluefin tuna in the Atlantic Ocean, east of longitude 45° W, and the Mediterranean Sea allocated to purse seiners flying the flag of or registered in Spain or France have been exhausted on 29 May 2012.
Informacije, ki jih ima Komisija, kažejo, da so bile ribolovne možnosti za modroplavutega tuna v Atlantskem oceanu vzhodno od 45° zahodne zemljepisne dolžine in v Sredozemskem morju, dodeljene ribiškim plovilom z zapornimi plavaricami, ki plujejo pod zastavo Španije ali Francije ali so v navedenih državah registrirana, 29. maja 2012 izčrpane.
On the 26, 27, and 29 May, France informed the Commission of the fact that it had imposed a stop on the fishing activities of its 9 purse seine vessels active in the 2012 bluefin tuna fishery with effect from 26 May for 3 vessels, from 27 May for 2 vessels, and with effect from 29 May for the remaining 4 vessels following the last transfer authorized that day for those 4 vessels, resulting in the prohibition of all the activities as of 30 May 2012.
Francija je Komisijo 26., 27. in 29. maja obvestila, da je ustavila ribolovne dejavnosti 9 ribiških plovil z zapornimi plavaricami, ki so bila v letu 2012 aktivna pri ribolovu na modroplavutega tuna, in sicer od 26. maja dalje za 3 plovila, od 27. maja dalje za 2 plovili in od 29. maja dalje za preostala 4 plovila po zadnjem dovoljenem prenosu za navedena 4 plovila na ta dan, kar pomeni prepoved vseh dejavnosti s 30. majem 2012.
On 1 June 2012 Spain informed the Commission of the fact that it had imposed a stop on the fishing activities of its 6 purse seine vessels active in the 2012 bluefin tuna fishery, with effect from 29 May for 2 of the said vessels and with effect from of 30 May for the remaining 4 vessels, resulting in the prohibition of all the activities as of 30 May 2012
Španija je Komisijo 1. junija 2012 obvestila, da je ustavila ribolovne dejavnosti 6 ribiških plovil z zapornimi plavaricami, ki so bila v letu 2012 aktivna pri ribolovu na modroplavutega tuna, in sicer od 29. maja dalje za 2 izmed plovil ter od 30. maja dalje za preostala 4 plovila, kar pomeni prepoved vseh dejavnosti s 30. majem 2012.
Without prejudice to the actions by France and Spain mentioned above, it is necessary that the Commission confirms the prohibition of fishing for bluefin tuna in the Atlantic Ocean, east of longitude 45° W and the Mediterranean Sea, as from 30 May 2012 by purse seiners flying the flag of or registered in Spain or France.
Brez poseganja v navedene ukrepe Francije in Španije je nujno, da Komisija potrdi prepoved ribolova na modroplavutega tuna v Atlantskem oceanu vzhodno od 45° zahodne zemljepisne dolžine in v Sredozemskem morju z ribiškimi plovili z zapornimi plavaricami, ki plujejo pod zastavo Španije ali Francije ali so v navedenih državah registrirana, in sicer s 30. majem 2012 –
Fishing for bluefin tuna in the Atlantic Ocean, east of longitude 45° W, and the Mediterranean by purse seiners flying the flag of or registered in France or Spain shall be prohibited as from 30 May at the latest.
Ribolov na modroplavutega tuna v Atlantskem oceanu vzhodno od 45° zahodne zemljepisne dolžine in v Sredozemskem morju z ribiškimi plovili z zapornimi plavaricami, ki plujejo pod zastavo Francije ali Španije ali so v navedenih državah registrirana, je najpozneje od 30. maja prepovedan.
Commission Implementing Regulation (EU) No 477/2012
Izvedbena uredba Komisije (EU) št. 477/2012
Commission Regulation (EU) No 478/2012
Uredba Komisije (EU) št. 478/2012
establishing a prohibition of fishing for megrims in VIIIc, IX and X; EU waters of CECAF 34.1.1 by vessels flying the flag of Portugal
o prepovedi ribolova na krilate rombe v območjih VIIIc, IX in X; v vodah EU območja CECAF 34.1.1 s plovili, ki plujejo pod zastavo Portugalske
According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2012.
Po podatkih, ki jih je prejela Komisija, se je z ulovi staleža iz Priloge k tej uredbi s plovili, ki plujejo pod zastavo države članice iz Priloge ali so v njej registrirana, izčrpala dodeljena kvota za leto 2012.
Megrims (Lepidorhombus spp.)
Krilati rombi (Lepidorhombus spp.)
Commission Implementing Regulation (EU) No 479/2012
Izvedbena uredba Komisije (EU) št. 479/2012
of 6 June 2012
z dne 6. junija 2012
Done at Brussels, 6 June 2012.
V Bruslju, 6. junija 2012
Commission Implementing Regulation (EU) No 480/2012
Izvedbena uredba Komisije (EU) št. 480/2012
opening and providing for the management of a tariff quota for broken rice of CN code 10064000 for production of food preparations of CN code 19011000
o odprtju in upravljanju tarifnih kvot za lomljen riž s tarifno oznako KN 10064000 za proizvodnjo pripravkov hrane s tarifno oznako KN 19011000
Having regard to Council Regulation (EC) No 1095/96 of 18 June 1996 on the implementation of the concessions set out in Schedule CXL drawn up in the wake of the conclusion of the GATT XXIV.6 negotiations [1], and in particular Article 1 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1095/96 z dne 18. junija 1996 o izvajanju koncesij, določenih v Seznamu CXL, sestavljenem po zaključku pogajanj v okviru člena GATT XXIV.6 [1], in zlasti člena 1 Uredbe,
Commission Regulation (EC) No 2058/96 of 28 October 1996 opening and providing for the management of a tariff quota for broken rice of CN code 10064000 for production of food preparations of CN code 190110 [2] has been substantially amended several times [3].
Uredba Komisije (ES) št. 2058/96 z dne 28. oktobra 1996 o odprtju in upravljanju tarifnih kvot za lomljen riž s tarifno oznako KN 10064000 za proizvodnjo pripravkov hrane s tarifno oznako KN 190110 [2] je bila večkrat [3] bistveno spremenjena.
Among the concessions granted is an annual quota of 1000 tonnes at zero duty of broken rice of CN code 10064000 for production of food preparations of CN code 19011000.
Med dodeljenimi koncesijami je letna kvota 1000 ton lomljenega riža, z dajatvijo nič, s tarifno oznako KN 10064000 za proizvodnjo pripravkov hrane s tarifno oznako KN 19011000.
It should be stated that Commission Regulation (EC) No 1342/2003 of 28 July 2003 laying down special detailed rules for the application of the system of import and export licences for cereals and rice [4] applies to imports under this Regulation.
Treba je navesti, da se Uredba Komisije (ES) št. 1342/2003 z dne 28. julija 2003 o posebnih podrobnejših pravilih za uporabo sistema uvoznih in izvoznih dovoljenj za žita in riž [4] uporablja za uvoze po tej uredbi.
Commission Regulation (EC) No 1301/2006 of 31 August 2006 laying down common rules for the administration of import tariff quotas for agricultural products managed by a system of import licences [5] lays down in particular detailed rules for applications for import licences, the status of applicants and the issue of licences.
Uredba Komisije (ES) št. 1301/2006 z dne 31. avgusta 2006 o določitvi skupnih pravil za upravljanje uvoznih tarifnih kvot za kmetijske proizvode, ki se upravljajo s sistemom uvoznih dovoljenj [5], določa predvsem podrobna pravila v zvezi z zahtevki, statusom vlagatelja in izdajo dovoljenj.
It limits the period of validity of import licences to the final day of the tariff quota period and applies without prejudice to additional conditions or derogations laid down by the sectoral regulations.
Uredba omejuje obdobje veljavnosti dovoljenj, ki se izteče na zadnji dan obdobja uvozne kvote in se uporablja brez poseganja v dodatne pogoje ali odstopanja, ki jih določajo sektorske uredbe.
In the interests of improved administration of the tariff quota opened under this Regulation, it is necessary to continue to allow operators to submit more than one licence application per quota period, and therefore to derogate from Article 6(1) of Regulation (EC) No 1301/2006.
Zaradi boljšega upravljanja tarifne kvote, ki jo odpira ta uredba, je treba še naprej omogočati izvajalcem, da lahko vložijo več kot en zahtevek za izdajo dovoljenja za posamezno kvotno obdobje, in torej odstopati od člena 6(1) Uredbe (ES) št. 1301/2006.
Moreover, in order to improve controls on this quota and to harmonise and simplify its administration, provision should be made for import licence applications to be submitted on a weekly basis.
Poleg tega je treba za izboljšanje nadzora te kvote ter zaradi uskladitve in poenostavitve njenega upravljanja določiti, da se zahtevki za izdajo uvoznih dovoljenj vlagajo tedensko.
To ensure that the quota is properly managed specific rules on submission of applications and issuing of licences are required.
Za pravilno upravljanje kvote je treba zagotoviti, da se zahtevajo posebna pravila za vlaganje zahtevkov in izdajo dovoljenj.