natgillin/translations-raw huggingface dataset:
the change in value relates to an exchange difference arising on a monetary item that forms part of an undertaking's net investment in a foreign entity.
sprememba vrednosti se nanaša na tečajno razliko, ki zadeva denarno postavko, ki je del čiste naložbe podjetja v tuj subjekt.
Member States may permit or require a change in the value of an available for sale financial asset, other than a derivative financial instrument, to be included directly in a fair value reserve.
Države članice lahko dovolijo ali zahtevajo, da se sprememba vrednosti finančnega sredstva, ki je naprodaj in ni izvedeni finančni instrument, vključi neposredno v rezervo, nastalo zaradi vrednotenja po pošteni vrednosti.
That fair value reserve shall be adjusted when amounts shown therein are no longer necessary for the implementation of points (a) and (b) of the first subparagraph.
Ta rezerva, nastala zaradi vrednotenja po pošteni vrednosti, se prilagodi, kadar tam prikazani zneski niso več potrebni za izvajanje točk (a) in (b) prvega pododstavka.
Notwithstanding point (c) of Article 6(1), Member States may permit or require, in respect of all undertakings or any classes of undertaking, that, where assets other than financial instruments are measured at fair value, a change in the value be included in the profit and loss account.
Ne glede na točko (c) člena 6(1) lahko države članice vsem podjetjem ali vsem kategorijam podjetij dovolijo ali od njih zahtevajo, kadar da se pri merjenju sredstev, ki niso finančni instrumenti, po pošteni vrednosti sprememba vrednosti vključi v izkaz poslovnega izida.
BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
BILANCA STANJA IN IZKAZ POSLOVNEGA IZIDA
General provisions concerning the balance sheet and the profit and loss account
Splošne določbe o bilanci stanja in izkazu poslovnega izida
The layout of the balance sheet and of the profit and loss account shall not be changed from one financial year to the next.
Členitev bilance stanja in izkaza poslovnega izida se od enega poslovnega leta do drugega ne spreminja.
Departures from that principle shall, however, be permitted in exceptional cases in order to give a true and fair view of the undertaking's assets, liabilities, financial position and profit or loss.
Odstopanja od tega načela pa so izjemoma dovoljena, da se zagotovi resničen in pošten prikaz sredstev, obveznosti, finančnega stanja ter poslovnega izida podjetja.
Any such departure and the reasons therefor shall be disclosed in the notes to the financial statements.
Vsako takšno odstopanje in razlogi zanj se razkrijejo v pojasnilih k računovodskim izkazom.
Member States shall permit a more detailed subdivision of those items, subject to adherence to the prescribed layouts.
Države članice dovolijo podrobnejšo delitev teh postavk, če je v skladu s predpisano členitvijo.
Member States shall permit the addition of subtotals and of new items, provided that the contents of such new items are not covered by any of the items in the prescribed layouts.
Države članice dovolijo, da se lahko dodajo vmesne vsote in nove postavke, pod pogojem, da vsebina takih novih postavk ni zajeta v kateri od postavk iz predpisanih členitev.
Member States may require such subdivision or subtotals or new items.
Države članice lahko zahtevajo tako podrobnejšo delitev ali vmesne vsote ali nove postavke.
The layout, nomenclature and terminology of items in the balance sheet and profit and loss account that are preceded by arabic numerals shall be adapted where the special nature of an undertaking so requires.
Členitev, nomenklatura in izrazoslovje postavk v bilanci stanja in izkazu poslovnega izida, pred katerimi so arabske številke, se prilagodijo, kadar tako zahteva posebna narava podjetja.
Member States may require such adaptations for undertakings which form part of a particular economic sector.
Države članice lahko zahtevajo take prilagoditve za podjetja, ki so del določenega gospodarskega sektorja.
Member States may permit or require balance sheet and profit and loss account items that are preceded by arabic numerals to be combined where they are immaterial in amount for the purposes of giving a true and fair view of the undertaking's assets, liabilities, financial position and profit or loss or where such combination makes for greater clarity, provided that the items so combined are dealt with separately in the notes to the financial statements.
Države članice lahko dovolijo ali zahtevajo, da se postavke v bilanci stanja in izkazu poslovnega izida, pred katerimi so arabske številke, združijo, kadar je njihov znesek nebistven za namene resničnega in poštenega prikaza sredstev, obveznosti, finančnega stanja in poslovnega izida ali kadar taka združitev prinese večjo jasnost, pod pogojem, da so tako združene postavke v pojasnilih k računovodskim izkazom obravnavane ločeno.
By way of derogation from paragraphs 2 and 3 of this Article, Member States may limit the undertaking's ability to depart from the layouts set out in Annexes III to VI to the extent that this is necessary in order for the financial statements to be filed electronically.
Z odstopanjem od odstavkov 2 in 3 tega člena lahko države članice omejijo možnosti podjetja, da odstopa od členitev iz prilog III do VI, kolikor je to potrebno za elektronsko predložitev računovodskih izkazov.
In respect of each balance sheet and profit and loss account item, the figure for the financial year to which the balance sheet and the profit and loss account relate and the figure relating to the corresponding item for the preceding financial year shall be shown.
Pri vsaki postavki bilance stanja in izkaza poslovnega izida se prikaže vrednost za poslovno leto, na katero se nanašata bilanca stanja in izkaz poslovnega izida, ter vrednost za zadevno postavko za predhodno poslovno leto.
Where those figures are not comparable, Member States may require the figure for the preceding financial year to be adjusted.
Kadar ti vrednosti nista primerljivi, lahko države članice zahtevajo, da se vrednost za predhodno poslovno leto prilagodi.
Any case of non-comparability or any adjustment of the figures shall be disclosed, with explanations, in the notes to the financial statements.
Vsaka neprimerljivost ali popravek vrednosti se skupaj z obrazložitvijo razkrije v pojasnilih k računovodskih izkazom.
Member States may permit or require adaptation of the layout of the balance sheet and profit and loss account in order to include the appropriation of profit or the treatment of loss.
Države članice lahko dovolijo ali zahtevajo prilagoditev členitve bilance stanja in izkaza poslovnega izida zaradi vključitve razporeditve dobička ali obravnavanja izgube.
In respect of the treatment of participating interests in annual financial statements:
V zvezi z obravnavanjem deležev v kapitalu v letnih računovodskih izkazih:
Member States may permit or require participating interests to be accounted for using the equity method as provided for in Article 27, taking account of the essential adjustments resulting from the particular characteristics of annual financial statements as compared to consolidated financial statements;
lahko države članice dovolijo ali zahtevajo, da se deleži v kapitalu obračunajo po kapitalski metodi iz člena 27, ob upoštevanju bistvenih popravkov, ki izhajajo iz posebnosti letnih računovodskih izkazov v primerjavi s konsolidiranimi računovodskimi izkazi;
Member States may permit or require that the proportion of the profit or loss attributable to the participating interest be recognised in the profit and loss account only to the extent of the amount corresponding to dividends already received or the payment of which can be claimed; and
lahko države članice dovolijo ali zahtevajo, da se del poslovnega izida, ki ga je mogoče pripisati deležu v kapitalu, pripozna v izkazu poslovnega izida le do zneska že prejetih dividend ali dividend, izplačilo katerih se lahko zahteva, in
where the profit attributable to the participating interest and recognised in the profit and loss account exceeds the amount of dividends already received or the payment of which can be claimed, the amount of the difference shall be placed in a reserve which cannot be distributed to shareholders.
kadar dobiček, ki ga je mogoče pripisati deležu v kapitalu in je pripoznan v izkazu poslovnega izida, preseže znesek že prejetih dividend ali dividend, izplačilo katerih se lahko zahteva, se znesek razlike vnese v rezervo, ki je ni mogoče razdeliti delničarjem.
Presentation of the balance sheet
Prikaz bilance stanja
For the presentation of the balance sheet, Member States shall prescribe one or both of the layouts set out in Annexes III and IV.
Za prikaz bilance stanja države članice predpišejo eno ali obe členitvi iz prilog III in IV.
If a Member State prescribes both layouts, it shall permit undertakings to choose which of the prescribed layouts to adopt.
Če država članica predpiše obe členitvi, podjetjem dovoli, da izberejo, katero od predpisanih členitev bodo uporabljala.
Alternative presentation of the balance sheet
Nadomestni prikaz bilance stanja
Member States may permit or require undertakings, or certain classes of undertaking, to present items on the basis of a distinction between current and non-current items in a different layout from that set out in Annexes III and IV, provided that the information given is at least equivalent to that otherwise to be provided in accordance with Annexes III and IV.
Države članice lahko podjetjem ali nekaterim kategorijam podjetij dovolijo ali od njih zahtevajo, da postavke prikažejo na podlagi razlikovanja med kratkoročnimi in nekratkoročnimi postavkami s členitvijo, ki se razlikuje od členitve iz prilog III in IV, pod pogojem, da so navedene informacije vsaj enakovredne informacijam, ki se drugače zagotovijo v skladu s prilogama III in IV.
Special provisions relating to certain balance sheet items
Posebne določbe o nekaterih postavkah bilance stanja
Where an asset or liability relates to more than one layout item, its relationship to other items shall be disclosed either under the item where it appears or in the notes to the financial statements.
Kadar se sredstvo ali obveznost nanaša na več kot eno postavko v členitvi, se njen odnos do drugih postavk razkrije bodisi pod postavko, kjer se prikaže, bodisi v pojasnilih k računovodskim izkazom.
Own shares and shares in affiliated undertakings shall be shown only under the items prescribed for that purpose.
Lastne delnice in deleži v povezanih podjetjih se prikažejo le pod postavkami, določenimi v ta namen.
Whether particular assets are to be shown as fixed assets or current assets shall depend upon the purpose for which they are intended.
Ali je treba določena sredstva prikazati kot stalna sredstva ali gibljiva sredstva, je odvisno od njihovega namena.
Rights to immovables and other similar rights as defined by national law shall be shown under 'Land and buildings'.
Pravice na nepremičninah in druge podobne pravice, ki jih opredeljuje nacionalno pravo, se prikažejo pod postavko "Zemljišča in stavbe".
The purchase price or production cost or revalued amount, where Article 7(1) applies, of fixed assets with limited useful economic lives shall be reduced by value adjustments calculated to write off the value of such assets systematically over their useful economic lives.
Nakupna cena ali proizvodni stroški ali revalorizirani znesek, kadar se uporablja člen 7(1), stalnih sredstev z omejeno uporabno dobo koristnosti se zmanjšajo za popravke vrednosti, izračunane tako, da se vrednost takšnih sredstev sistematično odpisuje ves čas njihove uporabne dobe koristnosti.
Value adjustments to fixed assets shall be subject to the following:
Popravki vrednosti stalnih sredstev so odvisni od naslednjega:
Member States may permit or require value adjustments to be made in respect of financial fixed assets, so that they are valued at the lower figure to be attributed to them at the balance sheet date;
države članice lahko dovolijo ali zahtevajo popravke vrednosti finančnih stalnih sredstev z vrednotenjem po nižji vrednosti, ki bo zanje veljala na dan bilance stanja;
value adjustments shall be made in respect of fixed assets, whether their useful economic lives are limited or not, so that they are valued at the lower figure to be attributed to them at the balance sheet date if it is expected that the reduction in their value will be permanent;
vrednost stalnih sredstev, se ne glede na to, ali je njihova gospodarska doba koristnosti omejena ali ne, popravi z valorizacijo po nižji vrednosti, ki bo zanje veljala na dan bilance stanja, če se pričakuje, da bo znižanje njihove vrednosti trajno;
the value adjustments referred to in points (a) and (b) shall be charged to the profit and loss account and disclosed separately in the notes to the financial statements if they have not been shown separately in the profit and loss account;
popravki vrednosti iz točke (a) in točke (b) bremenijo izkaz poslovnega izida in se razkrijejo ločeno v pojasnilih k računovodskim izkazom, če niso ločeno izkazani v izkazu poslovnega izida;
measurement at the lower of the values provided for in points (a) and (b) may not continue if the reasons for which the value adjustments were made have ceased to apply; this provision shall not apply to value adjustments made in respect of goodwill.
merjenje po nižji vrednosti, predvideni v točki (a) in točki (b), se ne sme nadaljevati, če prenehajo razlogi, zaradi katerih so bili popravki vrednosti narejeni; ta določba se ne uporablja za popravke vrednosti dobrega imena.
Value adjustments shall be made in respect of current assets with a view to showing them at the lower market value or, in particular circumstances, another lower value to be attributed to them at the balance sheet date.
Vrednost gibljivih sredstev se popravi, tako da se prikažejo po nižji tržni vrednosti ali v posebnih okoliščinah po drugi nižji vrednosti, ki bo zanje veljala na dan bilance stanja.
Measurement at the lower value provided for in the first subparagraph may not continue if the reasons for which the value adjustments were made no longer apply.
Merjenje po nižji vrednosti, določeno v prvem pododstavku, se ne sme nadaljevati, če prenehajo razlogi, zaradi katerih so bili popravki vrednosti narejeni.
Member States may permit or require that interest on capital borrowed to finance the production of fixed or current assets be included within production costs, to the extent that it relates to the period of production.
Države članice lahko dovolijo ali zahtevajo, da se obresti na kapital, izposojen za financiranje proizvodnje stalnih ali gibljivih sredstev, vključijo v proizvodne stroške, kolikor se nanašajo na obdobje proizvodnje.
Any application of this provision shall be disclosed in the notes to the financial statements.
Vsaka uporaba te določbe se razkrije v pojasnilih k računovodskim izkazom.
Member States may permit the purchase price or production cost of stocks of goods of the same category and all fungible items including investments to be calculated either on the basis of weighted average prices, on the basis of the 'first in, first out' (FIFO) method, the 'last in, first out' (LIFO) method, or a method reflecting generally accepted best practice.
Države članice lahko dovolijo, da se nakupna cena ali proizvodni strošek zalog blaga iste kategorije in vseh zamenljivih postavk, vključno z naložbami, izračuna na podlagi tehtanih povprečnih cen, po metodi "prvi noter, prvi ven" (FIFO), metodi "zadnji noter, prvi ven" (LIFO) ali metodi, ki odraža splošno sprejeto najboljšo prakso.
Where the amount repayable on account of any debt is greater than the amount received, Member States may permit or require that the difference be shown as an asset.
Kadar je znesek, ki ga je treba vrniti na račun katerega koli dolga, večji od prejetega zneska, lahko države članice dovolijo ali zahtevajo, da se razlika prikaže kot sredstvo.
It shall be shown separately in the balance sheet or in the notes to the financial statements.
Ta znesek se ločeno prikaže v bilanci stanja ali v pojasnilih k računovodskim izkazom.
The amount of that difference shall be written off by a reasonable amount each year and completely written off no later than at the time of repayment of the debt.
Znesek te razlike se vsako leto odpiše v razumnih vsotah in se v celoti odpiše najpozneje do odplačila dolga.
Intangible assets shall be written off over the useful economic life of the intangible asset.
Neopredmetena sredstva se odpisujejo skozi celotno uporabno gospodarsko dobo koristnosti neopredmetenega sredstva.
In exceptional cases where the useful life of goodwill and development costs cannot be reliably estimated, such assets shall be written off within a maximum period set by the Member State.
V izjemnih primerih, kadar obdobja koristnosti dobrega imena in stroškov za razvoj ni mogoče zanesljivo oceniti, se taka sredstva odpišejo najpozneje v obdobju, ki ga določi država članica.
That maximum period shall not be shorter than five years and shall not exceed 10 years.
To najdaljše obdobje ne more biti krajše od pet let in daljše od 10 let.
An explanation of the period over which goodwill is written off shall be provided within the notes to the financial statements.
Obrazložitev obdobja, v katerem se odpiše dobro ime, je navedena v pojasnilih k računovodskim izkazom.
Where national law authorises the inclusion of costs of development under 'Assets' and the costs of development have not been completely written off, Member States shall require that no distribution of profits take place unless the amount of the reserves available for distribution and profits brought forward is at least equal to that of the costs not written off.
Kadar nacionalno pravo dovoljuje vključitev stroškov za razvoj pod "Sredstva" in ti stroški še niso bili v celoti odpisani, države članice zahtevajo, da se dobiček ne razdeli, razen če znesek rezerv, na voljo za razdelitev, in prenesenega dobička ni najmanj enak znesku neodpisanih stroškov.
Where national law authorises the inclusion of formation expenses under 'Assets', they shall be written off within a period of maximum five years.
Kadar nacionalno pravo dovoljuje vključitev ustanovitvenih stroškov pod "Sredstva", se ti stroški odpišejo v obdobju največ petih let.
In that case, Member States shall require that the third subparagraph apply mutatis mutandis to formation expenses.
V tem primeru države članice zahtevajo, da se tretji pododstavek smiselno uporablja za ustanovitvene stroške.
In exceptional cases, the Member States may permit derogations from the third and fourth subparagraphs.
V izjemnih primerih lahko države članice dovolijo odstopanja od tretjega in četrtega pododstavka.
Such derogations and the reasons therefor shall be disclosed in the notes to the financial statements.
Takšna odstopanja in razlogi zanje se razkrijejo v pojasnilih k računovodskim izkazom.
Provisions shall cover liabilities the nature of which is clearly defined and which at the balance sheet date are either likely to be incurred or certain to be incurred, but uncertain as to their amount or as to the date on which they will arise.
Rezervacije krijejo obveznosti, katerih narava je jasno opredeljena in za katere je na dan bilance stanja verjetno ali gotovo, da bodo nastale, ni pa gotov njihov znesek ali dan, ko bodo nastale.
The Member States may also authorise the creation of provisions intended to cover expenses the nature of which is clearly defined and which at the balance sheet date are either likely to be incurred or certain to be incurred, but uncertain as to their amount or as to the date on which they will arise.
Države članice lahko odobrijo tudi oblikovanje rezervacij, namenjenih kritju stroškov, katerih narava je jasno opredeljena in za katere je na dan bilance stanja verjetno ali gotovo, da bodo nastali, ni pa gotov njihov znesek ali dan, ko bodo nastali.
At the balance sheet date, a provision shall represent the best estimate of the expenses likely to be incurred or, in the case of a liability, of the amount required to meet that liability.
Na dan bilance stanja predstavlja rezervacija najboljšo oceno odhodkov, za katere je verjetno, da bodo nastali, ali, v primeru obveznosti, zneska, ki se zahteva za njihovo poravnavo.
Provisions shall not be used to adjust the values of assets.
Rezervacije se ne uporabljajo za popravke vrednosti sredstev.
Presentation of the profit and loss account
Prikaz izkaza poslovnega izida
For the presentation of the profit and loss account, Member States shall prescribe one or both of the layouts set out in Annexes V and VI.
Za prikaz izkaza poslovnega izida države članice predpišejo eno ali obe členitvi, določeni v prilogah V in VI.
If a Member State prescribes both layouts, it may permit undertakings to choose which of the prescribed layouts to adopt.
Če država članica predpiše obe členitvi, lahko podjetjem dovoli izbiro, katero od predpisanih členitev bodo uporabljala.
Simplifications for small and medium-sized undertakings
Poenostavitve za mala in srednja podjetja
Member States may permit small undertakings to draw up abridged balance sheets showing only those items in Annexes III and IV preceded by letters and roman numerals, disclosing separately:
Države članice lahko dovolijo malim podjetjem, da pripravijo skrajšane bilance stanja, ki prikazujejo samo tiste postavke iz prilog III in IV, pred katerimi stojijo črke in rimske številke, ločeno pa razkrijejo:
the information required in brackets in D (II) under 'Assets' and C under 'Capital, reserves and liabilities' of Annex III, but in the aggregate for each; or
informacije, ki se zahtevajo v oklepaju pod D(II) pod "Sredstva" in pod C pod "Kapital, rezerve in obveznosti" v Prilogi III, vendar združeno za vsako postavko, ali
the information required in brackets in D (II) of Annex IV.
informacije, ki se zahtevajo v oklepaju pod D(II) v Prilogi IV.
Member States may permit small and medium-sized undertakings to draw up abridged profit and loss accounts within the following limits:
Države članice lahko dovolijo malim in srednjim podjetjem, da pripravijo skrajšane izkaze poslovnega izida z naslednjimi omejitvami:
in Annex V, items 1 to 5 may be combined under one item called 'Gross profit or loss';
v Prilogi V se lahko postavke od 1 do 5 združijo v eno postavko, imenovano "Kosmati poslovni izid";
in Annex VI, items 1, 2, 3 and 6 may be combined under one item called 'Gross profit or loss'.
v Prilogi VI se lahko postavke 1, 2, 3 in 6 združijo v eno postavko, imenovano "Kosmati poslovni izid".
NOTES TO THE FINANCIAL STATEMENTS
POJASNILA K RAČUNOVODSKIM IZKAZOM
General provisions concerning the notes to the financial statements
Splošne določbe v zvezi s pojasnili k računovodskim izkazom
Where notes to the balance sheet and profit and loss account are presented in accordance with this Chapter, the notes shall be presented in the order in which items are presented in the balance sheet and in the profit and loss account.
Kadar so pojasnila k bilanci stanja in izkazu poslovnega izida prikazana v skladu s tem poglavjem, se pojasnila prikažejo v vrstnem redu, po katerem so postavke prikazane v bilanci stanja in izkazu poslovnega izida.
Content of the notes to the financial statements relating to all undertakings
Vsebina pojasnil k računovodskim izkazom, ki se nanašajo na vsa podjetja
In the notes to the financial statements all undertakings shall, in addition to the information required under other provisions of this Directive, disclose information in respect of the following:
V pojasnilih k računovodskim izkazom vsa podjetja poleg morebitnih drugih podatkov, ki se zahtevajo v skladu z drugimi določbami te direktive, razkrijejo naslednje podatke:
accounting policies adopted;
sprejete računovodske usmeritve;
where fixed assets are measured at revalued amounts, a table showing:
kadar se stalna sredstva merijo po revaloriziranih zneskih, tabelo, ki kaže:
movements in the revaluation reserve in the financial year, with an explanation of the tax treatment of items therein, and
gibanja v revalorizacijski rezervi v poslovnem letu z razlago davčne obravnave tam navedenih postavk, in
the carrying amount in the balance sheet that would have been recognised had the fixed assets not been revalued;
knjigovodsko vrednost v bilanci stanja, ki bi bila pripoznana, če stalna sredstva ne bi bila revalorizirana;