natgillin/translations-raw huggingface dataset:
Where use is made of this derogation, that fact shall be disclosed in the notes to the consolidated financial statements and reasons given.
Kadar se uporabi to odstopanje, se to dejstvo navede v pojasnilih h konsolidiranim računovodskim izkazom, navedejo pa se tudi razlogi zanjo.
Where assets and liabilities included in consolidated financial statements have been measured by undertakings included in the consolidation using bases differing from those used for the purposes of the consolidation, those assets and liabilities shall be re-measured in accordance with the bases used for the consolidation.
Kadar podjetja, ki so vključena v konsolidacijo, sredstva in obveznosti, vključene v konsolidiranih računovodskih izkazih, merijo na podlagah, ki so drugačne od tistih za konsolidacijo, se za ta sredstva in obveznosti ponovno opravi merjenje v skladu s podlagami, uporabljenimi za konsolidacijo.
Departures from this requirement shall be permitted in exceptional cases.
Odstopanja od te zahteve se dovolijo v izjemnih primerih.
Any such departures shall be disclosed in the notes to the consolidated financial statements and reasons given.
Morebitna tovrstna odstopanja se razkrijejo v pojasnilih h konsolidiranim računovodskim izkazom, navedejo pa se tudi razlogi zanje.
Deferred tax balances shall be recognised on consolidation provided that it is probable that a charge to tax will arise within the foreseeable future for one of the undertakings included in the consolidation.
Saldi za odloženi davek se pripoznajo v konsolidaciji, pod pogojem, da je verjetno, da bo za eno od podjetij, vključenih v konsolidacijo, v bližnji prihodnosti nastal strošek za davek.
Where assets included in consolidated financial statements have been the subject of value adjustments solely for tax purposes, they shall be incorporated in the consolidated financial statements only after those adjustments have been eliminated.
Kadar se za sredstva, vključena v konsolidirane računovodske izkaze, popravi vrednost zgolj v davčne namene, se v konsolidirane računovodske izkaze vključijo šele potem, ko se ti popravki izločijo.
Business combinations within a group
Poslovne združitve v okviru skupine
A Member State may permit or require the book values of shares held in the capital of an undertaking included in the consolidation to be set off against the corresponding percentage of capital only, provided that the undertakings in the business combination are ultimately controlled by the same party both before and after the business combination, and that control is not transitory.
Država članica lahko dovoli ali zahteva, da se knjigovodske vrednosti deležev v kapitalu podjetja, vključenega v konsolidacijo, pobotajo zgolj z ustreznim odstotkom kapitala, pod pogojem, da podjetja v poslovni združitvi tako pred poslovno združitvijo kot po njej nazadnje nadzoruje ista stranka, pri čemer ta nadzor ni prehoden.
Any difference arising under paragraph 1 shall be added to or deducted from consolidated reserves, as appropriate.
Vsaka razlika, ki izhaja iz uporabe določb odstavka 1, se bodisi doda konsolidiranim rezervam ali od njih odšteje.
The application of the method described in paragraph 1, the resulting movement in reserves and the names and registered offices of the undertakings concerned shall be disclosed in the notes to the consolidated financial statements.
Uporabljena metoda, opisana v odstavku 1, posledična gibanja v rezervah ter imena in registrirani sedeži zadevnih podjetij se razkrijejo v pojasnilih h konsolidiranim računovodskim izkazom.
Proportional consolidation
Sorazmerna konsolidacija
Where an undertaking included in a consolidation manages another undertaking jointly with one or more undertakings not included in that consolidation, Member States may permit or require the inclusion of that other undertaking in the consolidated financial statements in proportion to the rights in its capital held by the undertaking included in the consolidation.
Kadar podjetje, ki je vključeno v konsolidacijo, skupaj z enim ali več podjetji, ki niso vključena v to konsolidacijo, upravlja drugo podjetje, lahko država članica dovoli ali zahteva vključitev tega drugega podjetja v konsolidirane računovodske izkaze sorazmerno s pravicami, ki jih ima podjetje, vključeno v konsolidacijo, iz udeležbe v njegovem kapitalu.
Article 23(9) and (10) and Article 24 shall apply mutatis mutandis to the proportional consolidation referred to in paragraph 1 of this Article.
Člen 23(9) in (10) ter člen 24 se uporabljata smiselno za sorazmerno konsolidacijo iz odstavka 1 tega člena.
Equity accounting of associated undertakings
Računovodenje kapitala pridruženih podjetij
Where an undertaking included in a consolidation has an associated undertaking, that associated undertaking shall be shown in the consolidated balance sheet as a separate item with an appropriate heading.
Kadar ima podjetje, vključeno v konsolidacijo, pridruženo podjetje, se to pridruženo podjetje prikaže v konsolidirani bilanci stanja kot ločena postavka pod ustreznim naslovom.
When this Article is applied for the first time to an associated undertaking, that associated undertaking shall be shown in the consolidated balance sheet either:
Ko se ta člen prvič uporabi za pridruženo podjetje, se to pridruženo podjetje prikaže v konsolidirani bilanci stanja bodisi:
at its book value calculated in accordance with the measurement rules laid down in Chapters 2 and 3.
po svoji knjigovodski vrednosti, izračunani v skladu s pravili merjenja iz poglavij 2 in 3.
The difference between that value and the amount corresponding to the proportion of capital and reserves represented by the participating interest in that associated undertaking shall be disclosed separately in the consolidated balance sheet or in the notes to the consolidated financial statements.
Razlika med to vrednostjo in zneskom, ki ustreza deležu v kapitalu in rezervah, ki ga predstavlja delež v kapitalu v tem pridruženem podjetju, se ločeno navede v konsolidirani bilanci stanja ali v pojasnilih h konsolidiranim računovodskim izkazom.
That difference shall be calculated as at the date on which that method is used for the first time; or
Ta razlika se izračuna na datum, ko se ta metoda prvič uporabi, ali
at an amount corresponding to the proportion of the associated undertaking's capital and reserves represented by the participating interest in that associated undertaking.
po znesku, ki ustreza deležu v kapitalu in rezervah pridruženega podjetja, ki ga predstavlja delež v kapitalu v tem pridruženem podjetju.
The difference between that amount and the book value calculated in accordance with the measurement rules laid down in Chapters 2 and 3 shall be disclosed separately in the consolidated balance sheet or in the notes to the consolidated financial statements.
Razlika med tem zneskom in knjigovodsko vrednostjo, izračunano v skladu s pravili merjenja iz poglavij 2 in 3, se ločeno razkrije v konsolidirani bilanci stanja ali v pojasnilih h konsolidiranim računovodskim izkazom.
That difference shall be calculated as at the date on which that method is used for the first time.
Ta razlika se izračuna na datum, ko se ta metoda prvič uporabi.
A Member State may prescribe the application of one or other of the options provided for in points (a) and (b).
Država članica lahko predpiše uporabo ene ali druge možnosti iz točk (a) in (b).
In such cases, the consolidated balance sheet or the notes to the consolidated financial statements shall indicate which of those options has been used.
V takih primerih konsolidirana bilanca stanja ali pojasnila h konsolidiranim računovodskim izkazom izkazujejo, katera izmed teh možnosti je bila uporabljena.
In addition, for the purposes of points (a) and (b), a Member State may permit or require the calculation of the difference as at the date of acquisition of the shares or, where they were acquired in two or more stages, as at the date on which the undertaking became an associated undertaking.
Poleg tega lahko za namene iz točk (a) in (b) država članica dovoli ali zahteva izračun razlike na datum pridobitve delnic ali, ob pridobitvi v dveh ali več stopnjah, na dan, ko je podjetje postalo pridruženo podjetje.
Where an associated undertaking's assets or liabilities have been valued by methods other than those used for consolidation in accordance with Article 24(11), they may, for the purpose of calculating the difference referred to in points (a) and (b) of paragraph 2, be revalued by the methods used for consolidation.
Kadar so sredstva ali obveznosti pridruženega podjetja valorizirane po metodah, drugačnih od tistih, ki se uporabijo pri konsolidaciji v skladu s členom 24(11), se lahko za izračun razlike iz točk (a) in (b) odstavka 2 revalorizirajo po metodah, uporabljenih za konsolidacijo.
Where such revaluation has not been carried out, that fact shall be disclosed in the notes to the consolidated financial statements.
Kadar takšna revalorizacija ni bila izvedena, se to razkrije v pojasnilih h konsolidiranim računovodskim izkazom.
A Member State may require such revaluation.
Država članica lahko zahteva takšno revalorizacijo.
The book value referred to in point (a) of paragraph 2, or the amount corresponding to the proportion of the associated undertaking's capital and reserves referred to in point (b) of paragraph 2, shall be increased or reduced by the amount of any variation which has taken place during the financial year in the proportion of the associated undertaking's capital and reserves represented by that participating interest; it shall be reduced by the amount of the dividends relating to that participating interest.
Knjigovodska vrednost iz točke (a) odstavka 2 ali znesek, ki ustreza deležu v kapitalu in rezervah pridruženega podjetja iz točke (b) odstavka 2, se poveča ali zmanjša za znesek vsake spremembe med poslovnim letom v deležu kapitala in rezerv pridruženega podjetja, ki ga predstavlja ta delež v kapitalu; zmanjša se za znesek dividend, ki ustreza temu deležu v kapitalu.
In so far as the positive difference referred to in points (a) and (b) of paragraph 2 cannot be related to any category of assets or liabilities, it shall be treated in accordance with the rules applicable to the item 'goodwill' as set out in point (d) of Article 12(6), the first subparagraph of Article 12(11), point (c) of Article 24(3), and Annex III and Annex IV.
Če pozitivne razlike iz točk (a) in (b) odstavka 2 ni mogoče povezati z nobeno kategorijo sredstev ali obveznosti, se obravnava v skladu s pravili, ki se uporabljajo za postavko "dobro ime" iz točke (d) člena 12(6), prvega pododstavka člena 12(11), točke (c) člena 24(3) ter Priloge III in Priloge IV.
The proportion of the profit or loss of the associated undertakings attributable to the participating interests in such associated undertakings shall be shown in the consolidated profit and loss account as a separate item under an appropriate heading.
Delež dobička ali izgube pridruženih podjetij, ki ga je mogoče pripisati deležu v kapitalu v takšnih pridruženih podjetjih, se prikaže v konsolidiranem izkazu poslovnega izida kot posebna postavka pod ustreznim naslovom.
The eliminations referred to in Article 24(7) shall be effected in so far as the facts are known or can be ascertained.
Izločitve po členu 24(7) se opravijo, če so dejstva znana ali jih je mogoče ugotoviti.
Where an associated undertaking draws up consolidated financial statements, paragraphs 1 to 7 shall apply to the capital and reserves shown in such consolidated financial statements.
Kadar pridruženo podjetje pripravi konsolidirane računovodske izkaze, se za kapital in rezerve, prikazane v takih konsolidiranih računovodskih izkazih, uporabljajo odstavki 1 do 7.
This Article need not be applied where the participating interest in the capital of the associated undertaking is not material.
Tega člena ni treba uporabiti, kadar delež v kapitalu pridruženega podjetja ni bistven.
The notes to the consolidated financial statements
Pojasnila h konsolidiranim računovodskim izkazom
The notes to the consolidated financial statements shall set out the information required by Articles 16, 17 and 18, in addition to any other information required under other provisions of this Directive, in a way which facilitates the assessment of the financial position of the undertakings included in the consolidation taken as a whole, taking account of the essential adjustments resulting from the particular characteristics of consolidated financial statements as compared to annual financial statements, including the following:
V pojasnilih h konsolidiranim računovodskim izkazom se navedejo informacije, ki se zahtevajo v členih 16, 17 in 18, poleg katerih koli drugih informacij, ki se zahtevajo v drugih določbah te direktive, na način, da te informacije pomagajo pri ocenjevanju finančnega stanja podjetij, ki so vključena v konsolidacijo kot celoto, pri čemer se upoštevajo bistveni popravki zaradi posebnosti konsolidiranih računovodskih izkazov v primerjavi z letnimi računovodskimi izkazi, vključno z naslednjim:
in disclosing transactions between related parties, transactions between related parties included in a consolidation that are eliminated on consolidation shall not be included;
pri razkrivanju transakcij med povezanimi strankami se transakcije med povezanimi strankami, vključenimi v konsolidacijo, ki so izločeni pri konsolidaciji, ne vključijo;
in disclosing the average number of employees employed during the financial year, there shall be separate disclosure of the average number of employees employed by undertakings that are proportionately consolidated; and
pri razkrivanju povprečnega števila zaposlenih med poslovnim letom se ločeno razkrije povprečno število zaposlenih pri podjetjih, ki so sorazmerno konsolidirana, in
in disclosing the amounts of emoluments and advances and credits granted to members of the administrative, managerial and supervisory bodies, only amounts granted by the parent undertaking and its subsidiary undertakings to members of the administrative, managerial and supervisory bodies of the parent undertaking shall be disclosed.
pri razkrivanju zneskov nagrad, predujmov in posojil članom upravnega, poslovodnega in nadzornega organa se razkrijejo samo zneski, ki jih članom upravnega, poslovodnega in nadzornega organa obvladujočega podjetja odobrijo obvladujoče podjetje in njegova odvisna podjetja.
The notes to the consolidated financial statements shall, in addition to the information required under paragraph 1, set out the following information:
V pojasnilih h konsolidiranim računovodskim izkazom se poleg informacij, ki se zahteva v odstavku 1 navedejo naslednje informacije:
in relation to undertakings included in the consolidation:
v zvezi s podjetji, vključenimi v konsolidacijo:
the names and registered offices of those undertakings,
imena in registrirani sedeži teh podjetij;
the proportion of the capital held in those undertakings, other than the parent undertaking, by the undertakings included in the consolidation or by persons acting in their own names but on behalf of those undertakings, and
delež kapitala, ki ga imajo v teh podjetjih, razen v obvladujočem podjetju, podjetja, vključena v konsolidacijo, ali osebe, ki delujejo v svojem imenu, vendar za račun teh podjetij;
information as to which of the conditions referred to in Article 22(1), (2) and (7) following the application of Article 22(3), (4) and (5) has formed the basis on which the consolidation has been carried out.
informacije o tem, kateri od pogojev iz členov 22(1), (2) in (7) je bil po uporabi člena 22(3), (4) in (5) podlaga, po kateri je bila izvedena konsolidacija.
That disclosure may, however, be omitted where consolidation has been carried out on the basis of point (a) of Article 22(1) and where the proportion of the capital and the proportion of the voting rights held are the same.
Vendar se lahko to razkritje izpusti, kadar je konsolidacija izvedena na podlagi točke (a) člena 22(1) ter kadar sta delež kapitala in delež glasovalnih pravic enaka.
The same information shall be given in respect of undertakings excluded from a consolidation on the grounds of immateriality pursuant to point (j) of Article 6(1) and Article 23(10), and an explanation shall be given for the exclusion of the undertakings referred to in Article 23(9);
Enake informacije se navedejo za podjetja, izločena iz konsolidacije na podlagi nebistvenosti v skladu s točko (j) člena 6(1) in členom 23(10), pri čemer se obrazloži izločitev podjetij, navedenih v členu 23(9);
the names and registered offices of associated undertakings included in the consolidation as described in Article 27(1) and the proportion of their capital held by undertakings included in the consolidation or by persons acting in their own names but on behalf of those undertakings;
imena in registrirani sedeži pridruženih podjetij, ki so vključena v konsolidacijo, kakor je opisano v členu 27(1), in delež njihovega kapitala, ki ga imajo podjetja, vključena v konsolidacijo, ali osebe, ki delujejo v svojem imenu, vendar za račun teh podjetij;
the names and registered offices of undertakings proportionally consolidated under Article 26, the factors on which joint management of those undertakings is based, and the proportion of their capital held by the undertakings included in the consolidation or by persons acting in their own names but on behalf of those undertakings; and
imena in registrirani sedeži podjetij, ki so sorazmerno konsolidirana na podlagi člena 26, dejavniki, na katerih temelji skupno upravljanje teh podjetij, in delež njihovega kapitala v lasti podjetij, vključenih v konsolidacijo, ali oseb, ki delujejo v svojem imenu, vendar za račun teh podjetij, in
in relation to each of the undertakings, other than those referred to in points (a), (b) and (c), in which undertakings included in the consolidation, either themselves or through persons acting in their own names but on behalf of those undertakings, hold a participating interest:
za vsako od podjetij, razen za podjetja iz točk (a), (b) in (c), v katerih imajo podjetja, vključena v konsolidacijo, bodisi sama bodisi prek oseb, ki delujejo v svojem imenu, vendar za račun teh podjetij, delež v kapitalu:
the name and registered office of those undertakings,
imena in registrirani sedeži teh podjetij;
the proportion of the capital held,
delež kapitala v njihovi lasti;
the amount of the capital and reserves, and the profit or loss for the latest financial year of the undertaking concerned for which financial statements have been adopted.
znesek kapitala in rezerv ter poslovni izid zadevnega podjetja za zadnje poslovno leto, za katero so bili sprejeti računovodski izkazi.
The information concerning capital and reserves and the profit or loss may also be omitted where the undertaking concerned does not publish its balance sheet.
Podatki o kapitalu in rezervah ter poslovnem izidu se lahko tudi izpustijo, kadar zadevno podjetje ne objavi svoje bilance stanja.
Member States may allow the information required by points (a) to (d) of paragraph 2 to take the form of a statement filed in accordance with Article 3(3) of Directive 2009/101/EC.
Države članice lahko dovolijo, da so informacije, ki se zahtevajo v skladu s točkami (a) do (d) odstavka 2, v obliki izjave, ki se predloži v skladu s členom 3(3) Direktive 2009/101/ES.
The filing of such a statement shall be disclosed in the notes to the consolidated financial statements.
Predložitev takšne izjave se razkrije v pojasnilih h konsolidiranim računovodskim izkazom.
Member States may also allow that information to be omitted when its nature is such that its disclosure would be seriously prejudicial to any of the undertakings to which it relates.
Države članice lahko tudi dovolijo, da se te informacije izpustijo, kadar je njihova narava takšna, da bi razkritje resno škodovalo kateremu od podjetij, na katera se nanaša.
Any such omission shall be disclosed in the notes to the consolidated financial statements.
Vsaka takšna opustitev se razkrije v pojasnilih h konsolidiranim računovodskim izkazom.
The consolidated management report
Konsolidirano poslovno poročilo
The consolidated management report shall, as a minimum, in addition to any other information required under other provisions of this Directive, set out the information required by Articles 19 and 20, taking account of the essential adjustments resulting from the particular characteristics of a consolidated management report as compared to a management report in a way which facilitates the assessment of the position of the undertakings included in the consolidation taken as a whole.
Konsolidirano poslovno poročilo zajema, poleg morebitnih drugih informacij, ki se zahtevajo v skladu z drugimi določbami te direktive, vsaj informacije, ki se zahtevajo v členih 19 in 20, ob upoštevanju bistvenih prilagoditev zaradi posebnosti konsolidiranega poslovnega poročila v primerjavi s poslovnim poročilom, tako da te informacije pomagajo pri ocenjevanju stanja podjetij, ki so vključena v konsolidacijo kot celoto.
The following adjustments to the information required by Articles 19 and 20 shall apply:
Uporabljajo se naslednje prilagoditve informacij, ki se zahtevajo v členih 19 in 20:
in reporting details of own shares acquired, the consolidated management report shall indicate the number and nominal value or, in the absence of a nominal value, the accounting par value of all of the parent undertaking's shares held by that parent undertaking, by subsidiary undertakings of that parent undertaking or by a person acting in his own name but on behalf of any of those undertakings.
pri sporočanju podatkov o pridobljenih lastnih delnicah se v konsolidiranem poslovnem poročilu navedeta število in nominalna vrednost ali, če nominalne vrednosti ni, nominalna knjigovodska vrednost vseh delnic obvladujočega podjetja, ki jih ima to obvladujoče podjetje ali odvisna podjetja tega obvladujočega podjetja ali oseba, ki deluje v svojem imenu, vendar za račun katerega koli od teh podjetij.
A Member State may permit or require the disclosure of those particulars in the notes to the consolidated financial statements;
Država članica lahko dovoli ali zahteva razkritje teh podrobnosti v pojasnilih h konsolidiranim računovodskim izkazom;
in reporting on internal control and risk management systems, the corporate governance statement shall refer to the main features of the internal controls and risk management systems for the undertakings included in the consolidation, taken as a whole.
pri poročanju o sistemih notranje kontrole in upravljanja tveganj se izjava o upravljanju podjetja nanaša na glavne značilnosti sistemov notranje kontrole in upravljanja tveganj za podjetja, ki so vključena v konsolidacijo kot celoto.
Where a consolidated management report is required in addition to the management report, the two reports may be presented as a single report.
Kadar se konsolidirano poslovno poročilo zahteva poleg poslovnega poročila, se lahko obe poročili predložita kot enotno poročilo.
General publication requirement
Splošna zahteva glede objavljanja
Member States shall ensure that undertakings publish within a reasonable period of time, which shall not exceed 12 months after the balance sheet date, the duly approved annual financial statements and the management report, together with the opinion submitted by the statutory auditor or audit firm referred to in Article 34 of this Directive, as laid down by the laws of each Member State in accordance with Chapter 2 of Directive 2009/101/EC.
Države članice zagotovijo, da podjetja v razumnem roku, ki ni daljši od 12 mesecev po datumu bilance stanja, objavijo ustrezno potrjene letne računovodske izkaze in poslovno poročilo, vključno z mnenjem, ki ga predloži zakoniti revizor ali revizijsko podjetje iz člena 34 te direktive, kakor je določeno z zakonodajo posamezne države članice, v skladu s poglavjem 2 Direktive 2009/101/ES.