natgillin/translations-raw huggingface dataset:
when the joint arrangement is structured through a separate vehicle:
kadar je skupni aranžma strukturiran prek ločenega nosilca:
the legal form of the separate vehicle (see paragraphs B22–B24);
pravno obliko ločenega nosilca (glej B22.–B24. člen);
the terms of the contractual arrangement (see paragraphs B25–B28); and
pogoje pogodbenega sporazuma (glej B25.–B28. člen);
when relevant, other facts and circumstances (see paragraphs B29–B33).
druga dejstva in okoliščine, kadar je to ustrezno (glej B29.–B33. člen).
Structure of the joint arrangement
Struktura skupnega aranžmaja
Joint arrangements not structured through a separate vehicle
Skupni aranžmaji, ki niso strukturirani prek ločenega nosilca
B16 A joint arrangement that is not structured through a separate vehicle is a joint operation.
B16 Skupni aranžma, ki ni strukturiran prek ločenega nosilca, je skupna dejavnost.
In such cases, the contractual arrangement establishes the parties’ rights to the assets, and obligations for the liabilities, relating to the arrangement, and the parties’ rights to the corresponding revenues and obligations for the corresponding expenses.
Pogodbeni sporazum v tem primeru določa pravice strank do sredstev in obveze strank iz obveznosti, povezanih z aranžmajem, ter pravice strank do ustreznih prihodkov in obveze strank iz ustreznih odhodkov.
B17 The contractual arrangement often describes the nature of the activities that are the subject of the arrangement and how the parties intend to undertake those activities together.
B17 Pogodbeni sporazum pogosto opisuje vrsto dejavnosti, ki so predmet aranžmaja, in namero strank o skupnem izvajanju teh dejavnosti.
For example, the parties to a joint arrangement could agree to manufacture a product together, with each party being responsible for a specific task and each using its own assets and incurring its own liabilities.
Stranke v skupnem aranžmaju bi se na primer lahko dogovorile, da bodo skupaj proizvajale izdelek, pri čemer bo vsaka stranka odgovorna za določeno nalogo ter bo uporabljala lastna sredstva in bo odgovorna za lastne obveznosti.
The contractual arrangement could also specify how the revenues and expenses that are common to the parties are to be shared among them.
Pogodbeni sporazum lahko tudi določa, kako se prihodki in odhodki, ki so skupni vsem strankam, med njimi razdelijo.
In such a case, each joint operator recognises in its financial statements the assets and liabilities used for the specific task, and recognises its share of the revenues and expenses in accordance with the contractual arrangement.
V tem primeru vsak soizvajalec v svojih računovodskih izkazih pripozna sredstva in obveznosti, uporabljene za določeno nalogo, ter pripozna svoj del prihodkov in odhodkov v skladu s pogodbenim sporazumom.
B18 In other cases, the parties to a joint arrangement might agree, for example, to share and operate an asset together.
B18 V drugih primerih se lahko stranke v skupnem aranžmaju na primer dogovorijo, da si sredstva delijo in jih skupaj upravljajo.
In such a case, the contractual arrangement establishes the parties’ rights to the asset that is operated jointly, and how output or revenue from the asset and operating costs are shared among the parties.
Pogodbeni sporazum v tem primeru določa pravice strank do sredstev, ki jih skupaj upravljajo, ter kako si stranke delijo proizvode ali prihodke iz sredstev in operativne stroške.
Each joint operator accounts for its share of the joint asset and its agreed share of any liabilities, and recognises its share of the output, revenues and expenses in accordance with the contractual arrangement.
Vsak soizvajalec obračuna svoj delež skupnih sredstev in svoj dogovorjeni del kakršnih koli obveznosti ter pripozna svoj delež proizvodov, prihodkov in odhodkov v skladu s pogodbenim sporazumom.
Joint arrangements structured through a separate vehicle
Skupni aranžmaji, strukturirani prek ločenega nosilca
B19 A joint arrangement in which the assets and liabilities relating to the arrangement are held in a separate vehicle can be either a joint venture or a joint operation.
B19 Skupni aranžma, katerega sredstva in obveznosti, povezani z aranžmajem, so v lasti ločenega nosilca, je lahko skupni podvig ali skupna dejavnost.
B20 Whether a party is a joint operator or a joint venturer depends on the party’s rights to the assets, and obligations for the liabilities, relating to the arrangement that are held in the separate vehicle.
B20 Razvrstitev stranke kot soizvajalec ali sopodvižnik je odvisna od pravic stranke do sredstev in obvez iz obveznosti, povezanih z aranžmajem, ki so v lasti ločenega nosilca.
B21 As stated in paragraph B15, when the parties have structured a joint arrangement in a separate vehicle, the parties need to assess whether the legal form of the separate vehicle, the terms of the contractual arrangement and, when relevant, any other facts and circumstances give them:
B21 Kot je navedeno v B15. členu, morajo stranke, ki so skupni aranžma strukturirale prek ločenega nosilca, oceniti, ali jim pravna oblika ločenega nosilca, pogoji pogodbenega sporazuma ter po potrebi katera koli druga dejstva in okoliščine zagotavljajo:
rights to the assets, and obligations for the liabilities, relating to the arrangement (ie the arrangement is a joint operation); or
pravice do sredstev in obveze iz obveznosti, povezanih z aranžmajem (aranžma je skupna dejavnost), ali
rights to the net assets of the arrangement (ie the arrangement is a joint venture).
pravice do čistih sredstev aranžmaja (aranžma je skupni podvig).
Classification of a joint arrangement: assessment of the parties’ rights and obligations arising form the arrangement
Razvrstitev skupnega aranžmaja: ocena pravic in obvez strank, ki izhajajo iz aranžmaja
An entity shall consider:
Podjetje upošteva:
The legal form of the separate vehicle;
pravno obliko ločenega nosilca;
The terms of the contractual arrangement; and
pogoje pogodbenega sporazuma ter
When relevant, other facts and circumstances.
druga dejstva in okoliščine, če je ustrezno.
Joint operation
Skupna dejavnost
Structured through a separate vehicle
Strukturiran prek ločenega nosilca
Joint venture
Skupni podvig
Not structured through a separate vehicle
Ni strukturiran prek ločenega nosilca
The legal form of the separate vehicle
Pravna oblika ločenega nosilca
B22 The legal form of the separate vehicle is relevant when assessing the type of joint arrangement.
B22 Pravna oblika ločenega nosilca je pomembna pri ocenjevanju vrste skupnega aranžmaja.
The legal form assists in the initial assessment of the parties’ rights to the assets and obligations for the liabilities held in the separate vehicle, such as whether the parties have interests in the assets held in the separate vehicle and whether they are liable for the liabilities held in the separate vehicle.
Pravna oblika pomaga pri začetni oceni pravic strank do sredstev in obvez iz obveznosti v lasti ločenega nosilca, kot na primer, ali imajo stranke deleže v sredstvih v lasti ločenega nosilca in ali so odgovorne za obveznosti v lasti ločenega nosilca.
B23 For example, the parties might conduct the joint arrangement through a separate vehicle, whose legal form causes the separate vehicle to be considered in its own right (ie the assets and liabilities held in the separate vehicle are the assets and liabilities of the separate vehicle and not the assets and liabilities of the parties).
B23 Stranke lahko na primer skupni aranžma izvajajo prek ločenega nosilca, katerega pravna oblika povzroči samostojno obravnavanje ločenega nosilca (tj. sredstva in obveznosti, ki so v lasti ločenega nosilca, so sredstva in obveznosti ločenega nosilca ter ne sredstva in obveznosti strank).
In such a case, the assessment of the rights and obligations conferred upon the parties by the legal form of the separate vehicle indicates that the arrangement is a joint venture.
V takem primeru ocena pravic in obvez, ki jih strankam nalaga pravna oblika ločenega nosilca, kaže, da je aranžma skupni podvig.
However, the terms agreed by the parties in their contractual arrangement (see paragraphs B25–B28) and, when relevant, other facts and circumstances (see paragraphs B29–B33) can override the assessment of the rights and obligations conferred upon the parties by the legal form of the separate vehicle.
Vendar lahko pogoji, s katerimi so se stranke strinjale v pogodbenem sporazumu (glej B25.–B28. člen), ter po potrebi druga dejstva in okoliščine (glej B29.–B33. člen) razveljavijo oceno pravic in obvez, ki jih strankam nalaga pravna oblika ločenega nosilca.
B24 The assessment of the rights and obligations conferred upon the parties by the legal form of the separate vehicle is sufficient to conclude that the arrangement is a joint operation only if the parties conduct the joint arrangement in a separate vehicle whose legal form does not confer separation between the parties and the separate vehicle (ie the assets and liabilities held in the separate vehicle are the parties’ assets and liabilities).
B24 Ocena pravic in obvez, ki jih strankam nalaga pravna oblika ločenega nosilca, zadostuje za ugotovitev, ali je aranžma skupna dejavnost, le če stranki izvedeta skupni aranžma v ločenem nosilcu, katerega pravna oblika ne določa ločitve med strankami in ločenim nosilcem (tj. sredstva in obveznosti, ki so v lasti ločenega nosilca, so sredstva in obveznosti strank).
Assessing the terms of the contractual arrangement
Ocenjevanje pogojev pogodbenega sporazuma
B25 In many cases, the rights and obligations agreed to by the parties in their contractual arrangements are consistent, or do not conflict, with the rights and obligations conferred on the parties by the legal form of the separate vehicle in which the arrangement has been structured.
B25 Pravice in obveze, s katerimi so se stranke strinjale v pogodbenih sporazumih, so pogosto usklajene ali niso v navzkrižju s pravicami in obvezami, ki jih strankam nalaga pravna oblika ločenega nosilca, v okviru katerega je bil sporazum oblikovan.
B26 In other cases, the parties use the contractual arrangement to reverse or modify the rights and obligations conferred by the legal form of the separate vehicle in which the arrangement has been structured.
B26 V drugih primerih stranke uporabijo pogodbeni sporazum za razveljavitev ali spremembo pravic in obvez, ki jih določa pravna oblika ločenega nosilca, v okviru katerega je bil sporazum oblikovan.
Assume that two parties structure a joint arrangement in an incorporated entity.
Predpostavimo, da dve stranki oblikujeta skupni aranžma v korporativnem podjetju.
Each party has a 50 per cent ownership interest in the incorporated entity.
Vsaka stranka ima v korporativnem podjetju 50-odstotni delež v lastniškem kapitalu.
The incorporation enables the separation of the entity from its owners and as a consequence the assets and liabilities held in the entity are the assets and liabilities of the incorporated entity.
Registracija omogoča ločitev podjetja od njegovih lastnikov, zaradi česar so sredstva in obveznosti, ki so v lasti podjetja, sredstva in obveznosti korporativnega podjetja.
In such a case, the assessment of the rights and obligations conferred upon the parties by the legal form of the separate vehicle indicates that the parties have rights to the net assets of the arrangement.
V takem primeru je iz ocene pravic in obvez, ki jih strankam nalaga pravna oblika ločenega nosilca, razvidno, da imata stranki pravice do čistih sredstev aranžmaja.
However, the parties modify the features of the corporation through their contractual arrangement so that each has an interest in the assets of the incorporated entity and each is liable for the liabilities of the incorporated entity in a specified proportion.
Vendar stranki prilagodita značilnosti podjetja prek njunega pogodbenega sporazuma, tako da ima vsaka delež v sredstvih korporativnega podjetja in je vsaka odgovorna za obveznosti korporativnega podjetja v določenem deležu.
Such contractual modifications to the features of a corporation can cause an arrangement to be a joint operation.
Zaradi takih pogodbenih sprememb značilnosti podjetja lahko aranžma postane skupna dejavnost.
B27 The following table compares common terms in contractual arrangements of parties to a joint operation and common terms in contractual arrangements of parties to a joint venture.
B27 V spodnji preglednici so navedene primerjave skupnih pogojev v pogodbenih sporazumih strank v skupni dejavnosti in skupnih pogojev v pogodbenih sporazumih strank v skupnem podvigu.
The examples of the contractual terms provided in the following table are not exhaustive.
Primeri pogodbenih pogojev, ki so navedeni v spodnji preglednici, niso izčrpni.
The terms of the contractual arrangement
Pogoji pogodbenega sporazuma
The contractual arrangement provides the parties to the joint arrangement with rights to the assets, and obligations for the liabilities, relating to the arrangement.
Pogodbeni sporazum strankam v skupnem aranžmaju zagotavlja pravice do sredstev in obveze iz obveznosti, ki so povezane z aranžmajem.
The contractual arrangement provides the parties to the joint arrangement with rights to the net assets of the arrangement (ie it is the separate vehicle, not the parties, that has rights to the assets, and obligations for the liabilities, relating to the arrangement).
Pogodbeni sporazum strankam v skupnem aranžmaju zagotavlja pravice do čistih sredstev aranžmaja (tj. pravice do sredstev in obveze iz obveznosti, ki so povezane z aranžmajem, ima ločeni nosilec in ne stranke).
Rights to assets
Pravice do sredstev
The contractual arrangement establishes that the parties to the joint arrangement share all interests (eg rights, title or ownership) in the assets relating to the arrangement in a specified proportion (eg in proportion to the parties’ ownership interest in the arrangement or in proportion to the activity carried out through the arrangement that is directly attributed to them).
V pogodbenem sporazumu je določeno, da si stranke v skupnem aranžmaju delijo vse deleže (npr. pravice, pravno podlago ali lastništvo) v sredstvih, ki so povezana z aranžmajem, v določenem deležu (npr. sorazmerno z deležem lastniškega kapitala strank v aranžmaju ali sorazmerno z dejavnostjo, ki se izvaja prek aranžmaja in je neposredno povezana s strankami).
The contractual arrangement establishes that the assets brought into the arrangement or subsequently acquired by the joint arrangement are the arrangement’s assets.
V pogodbenem sporazumu je določeno, da so sredstva, ki se vložijo v aranžma ali jih skupni aranžma pridobi naknadno, sredstva aranžmaja.
The parties have no interests (ie no rights, title or ownership) in the assets of the arrangement.
Stranke nimajo deležev (tj. nimajo pravic, pravne podlage ali lastništva) v sredstvih aranžmaja.
Obligations for liabilities
Obveze iz obveznosti
The contractual arrangement establishes that the parties to the joint arrangement share all liabilities, obligations, costs and expenses in a specified proportion (eg in proportion to the parties’ ownership interest in the arrangement or in proportion to the activity carried out through the arrangement that is directly attributed to them).
V pogodbenem sporazumu je določeno, da si stranke v skupnem aranžmaju delijo vse obveznosti, obveze, stroške in odhodke v določenem deležu (npr. sorazmerno z deležem lastniškega kapitala strank v aranžmaju ali sorazmerno z dejavnostjo, ki se izvaja prek aranžmaja in je neposredno povezana s strankami).
The contractual arrangement establishes that the joint arrangement is liable for the debts and obligations of the arrangement.
V pogodbenem sporazumu je določeno, da je skupni aranžma odgovoren za dolgove in obveze aranžmaja.
The contractual arrangement establishes that the parties to the joint arrangement are liable to the arrangement only to the extent of their respective investments in the arrangement or to their respective obligations to contribute any unpaid or additional capital to the arrangement, or both.
Pogodbeni sporazum določa, da so stranke v skupnem aranžmaju za aranžma odgovorne le v obsegu njihovih zadevnih finančnih naložb v aranžma ali glede na zadevne obveze za prispevanje morebitnega neplačanega ali dodatnega kapitala v aranžma ali v obeh primerih.
The contractual arrangement establishes that the parties to the joint arrangement are liable for claims raised by third parties.
Pogodbeni sporazum določa, da so stranke v skupnem aranžmaju odgovorne za terjatve tretjih oseb.
The contractual arrangement states that creditors of the joint arrangement do not have rights of recourse against any party with respect to debts or obligations of the arrangement.
V pogodbenem sporazumu je določeno, da upniki v skupnem aranžmaju nimajo regresnih pravic nasproti nobene stranke v zvezi z dolgovi ali obvezami aranžmaja.
Revenues, expenses, profit or loss
Prihodki, odhodki, poslovni izid
The contractual arrangement establishes the allocation of revenues and expenses on the basis of the relative performance of each party to the joint arrangement.
S pogodbenim sporazumom se določi razporeditev prihodkov in odhodkov na podlagi relativne uspešnosti vsake stranke v skupnem aranžmaju.
For example, the contractual arrangement might establish that revenues and expenses are allocated on the basis of the capacity that each party uses in a plant operated jointly, which could differ from their ownership interest in the joint arrangement.
S pogodbenim sporazumom bi se lahko na primer določilo, da se prihodki in odhodki razporedijo na podlagi zmogljivosti, ki jo vsaka stranka uporablja v skupaj upravljanih obratih in bi se lahko razlikovala od deleža v lastniškem kapitalu strank v skupnem aranžmaju.
In other instances, the parties might have agreed to share the profit or loss relating to the arrangement on the basis of a specified proportion such as the parties’ ownership interest in the arrangement.
V drugih primerih se stranke morda dogovorijo, da bodo poslovni izid, povezan z aranžmajem, delile na podlagi določenega deleža, kot je delež v lastniškem kapitalu strank v aranžmaju.
This would not prevent the arrangement from being a joint operation if the parties have rights to the assets, and obligations for the liabilities, relating to the arrangement.
To ne bi preprečilo, da bi bil aranžma skupna dejavnost, če imajo stranke pravice do sredstev in obveze iz obveznosti, povezane z aranžmajem.
The contractual arrangement establishes each party’s share in the profit or loss relating to the activities of the arrangement.
S pogodbenim sporazumom se določi delež vsake stranke v poslovnem izidu, povezanim z dejavnostmi aranžmaja.
The parties to joint arrangements are often required to provide guarantees to third parties that, for example, receive a service from, or provide financing to, the joint arrangement.
Stranke v skupnih aranžmajih morajo pogosto zagotoviti jamstva tretjim osebam, ki na primer od skupnega aranžmaja prejemajo storitev ali zagotavljajo financiranje zanj.
The provision of such guarantees, or the commitment by the parties to provide them, does not, by itself, determine that the joint arrangement is a joint operation.
Zagotavljanje takih jamstev ali obveza strank, da jih bodo zagotovile, samo po sebi ne določa, da je skupni aranžma skupna dejavnost.
The feature that determines whether the joint arrangement is a joint operation or a joint venture is whether the parties have obligations for the liabilities relating to the arrangement (for some of which the parties might or might not have provided a guarantee).
Ali je skupni aranžma skupna dejavnost ali skupni podvig, določa dejstvo, ali imajo stranke obveze iz obveznosti, ki so povezane s sporazumom (pri čemer so stranke za nekatere lahko zagotovile jamstvo ali ne).
B28 When the contractual arrangement specifies that the parties have rights to the assets, and obligations for the liabilities, relating to the arrangement, they are parties to a joint operation and do not need to consider other facts and circumstances (paragraphs B29–B33) for the purposes of classifying the joint arrangement.
B28 Kadar je v pogodbenem sporazumu določeno, da imajo stranke pravice do sredstev in obveze iz obveznosti, povezane z aranžmajem, so stranke v skupni dejavnosti ter jim za namene razvrstitve skupnega aranžmaja ni treba upoštevati drugih dejstev in okoliščin (B29.-B33. člen).
Assessing other facts and circumstances
Obravnavanje drugih dejstev in okoliščin
B29 When the terms of the contractual arrangement do not specify that the parties have rights to the assets, and obligations for the liabilities, relating to the arrangement, the parties shall consider other facts and circumstances to assess whether the arrangement is a joint operation or a joint venture.
B29 Kadar pogoji pogodbenega sporazuma ne določajo, da imajo stranke pravice do sredstev in obveze iz obveznosti, ki so povezane z aranžmajem, morajo stranke upoštevati druga dejstva in okoliščine, da se oceni, ali je aranžma skupna dejavnost ali skupni podvig.
B30 A joint arrangement might be structured in a separate vehicle whose legal form confers separation between the parties and the separate vehicle.
B30 Skupni aranžma se lahko oblikuje v okviru ločenega nosilca, katerega pravna oblika določa ločitev med strankami in ločenim nosilcem.
The contractual terms agreed among the parties might not specify the parties’ rights to the assets and obligations for the liabilities, yet consideration of other facts and circumstances can lead to such an arrangement being classified as a joint operation.
Pogodbeni pogoji, o katerih so se stranke sporazumele, morda ne opredeljujejo podrobno pravic strank do sredstev ter obvez iz obveznosti, vendar se lahko zaradi upoštevanja drugih dejstev in okoliščin aranžma razvrsti kot skupna dejavnost.
This will be the case when other facts and circumstances give the parties rights to the assets, and obligations for the liabilities, relating to the arrangement.
To se zgodi, kadar stranke dobijo pravice do sredstev in obveze iz obveznosti, ki so povezane z aranžmajem, zaradi drugih dejstev ter okoliščin.
B31 When the activities of an arrangement are primarily designed for the provision of output to the parties, this indicates that the parties have rights to substantially all the economic benefits of the assets of the arrangement.
B31 Kadar so dejavnosti aranžmaja prvotno namenjene zagotavljanju proizvodov za stranke, to pomeni, da imajo stranke pravico do celotnih gospodarskih koristi sredstev aranžmaja.
The parties to such arrangements often ensure their access to the outputs provided by the arrangement by preventing the arrangement from selling output to third parties.
Stranke si v takih aranžmajih pogosto zagotovijo dostop do proizvodov, ki jih zagotovi aranžma, tako da se aranžmaju prepreči prodaja proizvodov tretjim osebam.
B32 The effect of an arrangement with such a design and purpose is that the liabilities incurred by the arrangement are, in substance, satisfied by the cash flows received from the parties through their purchases of the output.
B32 Učinek aranžmaja s tako zasnovo in namenom je, da se obveznosti, ki jih ima aranžma, vsebinsko pokrijejo z denarnimi tokovi strank, ki se prejmejo z nakupi proizvodov.
When the parties are substantially the only source of cash flows contributing to the continuity of the operations of the arrangement, this indicates that the parties have an obligation for the liabilities relating to the arrangement.
Kadar so stranke praktično edini vir denarnih tokov, ki prispevajo k ohranjanju poslovanja aranžmaja, to pomeni, da imajo stranke obvezo iz obveznosti, ki se nanašajo na aranžma.
Assume that two parties structure a joint arrangement in an incorporated entity (entity C) in which each party has a 50 per cent ownership interest.
Predpostavimo, da dve stranki oblikujeta skupni aranžma v korporativnem podjetju (podjetje C), v katerem ima vsaka stranka 50-odstotni delež v lastniškem kapitalu.
The purpose of the arrangement is to manufacture materials required by the parties for their own, individual manufacturing processes.
Namen aranžmaja je proizvodnja materialov, ki jih stranki potrebujeta za lastna, ločena proizvodna postopka.