natgillin/translations-raw huggingface dataset:
If an entity applies IFRS 11 for an earlier period, it shall apply those amendments for that earlier period.
Če podjetje MSRP 11 uporablja za obdobje pred tem datumom, navedene spremembe uporabi za to zgodnejše obdobje.
C1B Notwithstanding the requirements of paragraph 28 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, when this IFRS is first applied, an entity need only present the quantitative information required by paragraph 28(f) of IAS 8 for the annual period immediately preceding the first annual period for which IFRS 11 is applied (the ‘immediately preceding period’).
C1B Ne glede na zahteve iz 28. člena MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake mora podjetje pri prvi uporabi tega MSRP predstaviti samo kvantitativne informacije, ki se zahtevajo v 28.(f) členu MRS 8, za letno obdobje neposredno pred prvim letnim obdobjem, za katero se uporablja MSRP 11 („prvo predhodno obdobje“).
In Appendix C, paragraphs C2–C5, C7–C10 and C12 are amended.
V Prilogi C se spremenijo C2.–C5., C7.–C10. in C12. člen.
C2 When changing from proportionate consolidation to the equity method, an entity shall recognise its investment in the joint venture as at the beginning of the immediately preceding period.
C2 Pri prehodu s sorazmerne konsolidacije na kapitalsko metodo podjetje svojo finančno naložbo v skupni podvig pripozna po stanju na začetku prvega predhodnega obdobja.
That initial investment shall be measured as the aggregate of the carrying amounts of the assets and liabilities that the entity had previously proportionately consolidated, including any goodwill arising from acquisition.
Ta začetna naložba se izmeri kot seštevek knjigovodskih vrednosti sredstev in obveznosti, ki jih je podjetje predhodno sorazmerno konsolidiralo, vključno z dobrim imenom, ki izhaja iz prevzema.
If the goodwill previously belonged to a larger cash-generating unit, or to a group of cash-generating units, the entity shall allocate goodwill to the joint venture on the basis of the relative carrying amounts of the joint venture and the cash-generating unit or group of cash-generating units to which it belonged.
Če je dobro ime predhodno pripadalo večji denar ustvarjajoči enoti ali skupini denar ustvarjajočih enot, podjetje dobro ime razporedi skupnemu podvigu na podlagi relativnih knjigovodskih vrednosti skupnega podviga in denar ustvarjajoče enote ali skupine denar ustvarjajočih enot, kateri je enota pripadala.
An entity shall apply paragraphs 40–43 of IAS 28 (as amended in 2011) to the opening balance of the investment to assess whether the investment is impaired and shall recognise any impairment loss as an adjustment to retained earnings at the beginning of the immediately preceding period.
Podjetje za začetni saldo finančne naložbe uporabi 40.-43. člen MRS 28 (kot je bil spremenjen leta 2011), da oceni, ali je finančna naložba oslabljena, pri čemer morebitno izgubo zaradi oslabitve sredstev pripozna kot prilagoditev zadržanih čistih dobičkov na začetku prvega predhodnega obdobja.
C4 If aggregating all previously proportionately consolidated assets and liabilities results in negative net assets, an entity shall assess whether it has legal or constructive obligations in relation to the negative net assets and, if so, the entity shall recognise the corresponding liability.
C4 Če zaradi združitve vseh predhodno sorazmerno konsolidiranih sredstev in obveznosti nastanejo negativna čista sredstva, podjetje oceni, ali ima pravno ali posredno obvezo v zvezi z negativnimi čistimi sredstvi, pri čemer v tem primeru podjetje pripozna ustrezno obveznost.
If the entity concludes that it does not have legal or constructive obligations in relation to the negative net assets, it shall not recognise the corresponding liability but it shall adjust retained earnings at the beginning of the immediately preceding period.
Če podjetje sklene, da nima pravne ali posredne obveze v zvezi z negativnimi čistimi sredstvi, ustrezne obveznosti ne pripozna, vendar prilagodi zadržane čiste dobičke na začetku prvega predhodnega obdobja.
The entity shall disclose this fact, along with its cumulative unrecognised share of losses of its joint ventures as at the beginning of the immediately preceding period and at the date at which this IFRS is first applied.
Podjetje to dejstvo skupaj s kumulativnim nepripoznanim deležem izgub svojih skupnih podvigov razkrije na začetku prvega predhodnega obdobja in na datum, na katerega se ta MSRP prvič uporabi.
C5 An entity shall disclose a breakdown of the assets and liabilities that have been aggregated into the single line investment balance as at the beginning of the immediately preceding period.
C5 Podjetje razkrije razčlenitev sredstev in obveznosti, ki so se združili v saldo finančne naložbe v eni sami postavki na začetku prvega predhodnega obdobja.
Joint operations—transition from the equity method to accounting for assets and liabilities
Skupne dejavnosti – prehod s kapitalske metode na obračunavanje sredstev in obveznosti
C7 When changing from the equity method to accounting for assets and liabilities in respect of its interest in a joint operation, an entity shall, at the beginning of the immediately preceding period, derecognise the investment that was previously accounted for using the equity method and any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011) and recognise its share of each of the assets and the liabilities in respect of its interest in the joint operation, including any goodwill that might have formed part of the carrying amount of the investment.
C7 Podjetje pri prehodu s kapitalske metode na obračunavanje sredstev in obveznosti glede na svoj delež v skupni dejavnosti na začetku prvega predhodnega obdobja odpravi pripoznanje za finančno naložbo, ki je bila predhodno obračunana z uporabo kapitalske metode in drugih postavk, ki so bile del čistih finančnih naložb podjetja v aranžmaju v skladu z 38. členom MRS 28 (kot je bil spremenjen leta 2011), ter pripozna svoj delež vseh sredstev in obveznosti glede na svoj delež v skupni dejavnosti, vključno z dobrim imenom, ki bi lahko bilo del knjigovodske vrednosti finančne naložbe.
C8 An entity shall determine its interest in the assets and liabilities relating to the joint operation on the basis of its rights and obligations in a specified proportion in accordance with the contractual arrangement.
C8 Podjetje svoj delež v sredstvih in obveznostih, povezanih s skupno dejavnostjo, določi na podlagi svojih pravic in obvez v določenem deležu v skladu s pogodbenim sporazumom.
An entity measures the initial carrying amounts of the assets and liabilities by disaggregating them from the carrying amount of the investment at the beginning of the immediately preceding period on the basis of the information used by the entity in applying the equity method.
Podjetje izmeri začetne knjigovodske vrednosti sredstev in obveznosti tako, da jih loči od knjigovodske vrednosti finančne naložbe na začetku prvega predhodnega obdobja na podlagi informacij, ki jih je podjetje uporabilo pri kapitalski metodi.
C9 Any difference arising from the investment previously accounted for using the equity method together with any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011), and the net amount of the assets and liabilities, including any goodwill, recognised shall be:
C9 Morebitna razlika med finančno naložbo, predhodno obračunano z uporabo kapitalske metode, skupaj z drugimi postavkami, ki so bile del čiste finančne naložbe podjetja v aranžmaju v skladu z 38. členom MRS 28 (kot je bil spremenjen leta 2011), ter čistim zneskom pripoznanih sredstev in obveznosti, vključno z dobrim imenom, se:
offset against any goodwill relating to the investment with any remaining difference adjusted against retained earnings at the beginning of the immediately preceding period, if the net amount of the assets and liabilities, including any goodwill, recognised is higher than the investment (and any other items that formed part of the entity’s net investment) derecognised.
pobota z morebitnim dobrim imenom, povezanim s finančno naložbo, pri čemer se morebitna preostala razlika prilagodi glede na zadržane čiste dobičke na začetku prvega predhodnega obdobja, če je čisti znesek pripoznanih sredstev in obveznosti, vključno z dobrim imenom, višji od finančne naložbe (in vseh drugih postavk, ki so bile del čistih finančnih naložb podjetja), za katero je bilo pripoznanje odpravljeno;
adjusted against retained earnings at the beginning of the immediately preceding period, if the net amount of the assets and liabilities, including any goodwill, recognised is lower than the investment (and any other items that formed part of the entity’s net investment) derecognised.
prilagodi glede na zadržane čiste dobičke na začetku prvega predhodnega obdobja, če je čisti znesek pripoznanih sredstev in obveznosti, vključno z dobrim imenom, nižji od finančne naložbe (in vseh drugih postavk, ki so bile del čistih finančnih naložb podjetja), za katero je bilo pripoznanje odpravljeno.
C10 An entity changing from the equity method to accounting for assets and liabilities shall provide a reconciliation between the investment derecognised, and the assets and liabilities recognised, together with any remaining difference adjusted against retained earnings, at the beginning of the immediately preceding period.
C10 Podjetje, ki prehaja s kapitalske metode na obračunavanje sredstev in obveznosti, mora zagotoviti uskladitev finančne naložbe, za katero je bilo pripoznanje odpravljeno, ter pripoznanih sredstev in obveznosti, skupaj z vsako preostalo razliko, prilagojeno glede na zadržane čiste dobičke, na začetku prvega predhodnega obdobja.
C12 An entity that, in accordance with paragraph 10 of IAS 27, was previously accounting in its separate financial statements for its interest in a joint operation as an investment at cost or in accordance with IFRS 9 shall:
C12 Podjetje, ki je v skladu z 10. členom MRS 27 svoj delež v skupni dejavnosti v ločenih računovodskih izkazih prej obračunavalo kot naložbo po nabavni vrednosti ali v skladu z MSRP 9:
derecognise the investment and recognise the assets and the liabilities in respect of its interest in the joint operation at the amounts determined in accordance with paragraphs C7–C9.
odpravi pripoznanje finančne naložbe ter pripozna sredstva in obveznosti glede na svoj delež v skupni dejavnosti po zneskih, določenih v skladu s C7.–C9. členom;
provide a reconciliation between the investment derecognised, and the assets and liabilities recognised, together with any remaining difference adjusted in retained earnings, at the beginning of the immediately preceding period presented.
zagotovi uskladitev finančne naložbe, za katero je bilo pripoznanje odpravljeno, ter pripoznanih sredstev in obveznosti, skupaj z vsako preostalo razliko, prilagojeno v zadržanih čistih dobičkih, na začetku prvega predhodnega predstavljenega obdobja.
In Appendix C, a heading and paragraphs C12A–C12B are added.
V Prilogi C se dodajo naslov in C12.A–C12.B člen.
C12A Notwithstanding the references to the ‘immediately preceding period’ in paragraphs C2–C12, an entity may also present adjusted comparative information for any earlier periods presented, but is not required to do so.
C12A Ne glede na sklicevanja na „prvo predhodno obdobje“ v C2.–C12. členu lahko podjetje predstavi tudi prilagojene primerjalne informacije za katera koli prejšnja predstavljena obdobja, vendar pa tega ni zavezano storiti.
If an entity does present adjusted comparative information for any earlier periods, all references to the ‘immediately preceding period’ in paragraphs C2–C12 shall be read as the ‘earliest adjusted comparative period presented’.
Če podjetje predstavi prilagojene primerjalne informacije za katera koli prejšnja obdobja, se morajo vsa sklicevanja na „prvo predhodno obdobje“ v C2.–C12. členu brati kot „prvo predstavljeno prilagojeno primerjalno obdobje“.
C12B If an entity presents unadjusted comparative information for any earlier periods, it shall clearly identify the information that has not been adjusted, state that it has been prepared on a different basis, and explain that basis.
C12B Če podjetje predstavi neprilagojene primerjalne informacije za katerokoli prejšnje obdobje, jasno opredeli informacije, ki niso bile prilagojene, navede, da so bile pripravljene na drugačni podlagi in razloži to podlago.
Consequential amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards
Posledična sprememba MSRP 1 Prva uporaba mednarodnih standardov računovodskega poročanja
This appendix sets out an amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards that is a consequence of the Board issuing the amendments to IFRS 11 Joint Arrangements.
V tej prilogi je opisana sprememba MSRP 1 Prva uporaba mednarodnih standardov računovodskega poročanja, ki je posledica izdaje sprememb MSRP 11 Skupni aranžmaji s strani odbora.
An entity shall apply that amendment when it applies IFRS 1.
Podjetje navedeno spremembo uporabi, kadar uporablja MSRP 1.
Paragraph 39S is added.
Doda se 39.S člen.
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12), issued in June 2012, amended paragraph D31.
Konsolidirani računovodski izkazi, skupni aranžmaji in razkritje deležev v drugih podjetjih: napotki za prehod (spremembe MSRP 10, MSRP 11 in MSRP 12), izdano junija 2012, spremenjen D31. člen.
An entity shall apply that amendment when it applies IFRS 11 (as amended in June 2012).
Podjetje navedeno spremembo uporabi, kadar uporablja MSRP 11 (kot je bil spremenjen v juniju 2012).
In Appendix D, paragraph D31 is amended.
V Prilogi D se spremeni D31. člen.
D31 A first-time adopter may apply the transition provisions in IFRS 11 with the following exceptions:
D31 Podjetje, ki prvikrat uporablja MSRP, lahko upošteva prehodne določbe iz MSRP 11 z naslednjimi izjemami:
When applying the transition provisions in IFRS 11, a first-time adopter shall apply these provisions at the date of transition to IFRS.
Če uporablja prehodne določbe iz MSRP 11, podjetje, ki prvikrat uporablja MSRP, te določbe uporabi na datum prehoda na MSRP.
When changing from proportionate consolidation to the equity method, a first-time adopter shall test for impairment the investment in accordance with IAS 36 as at the date of transition to IFRS, regardless of whether there is any indication that the investment may be impaired.
Pri prehodu s sorazmerne konsolidacije na kapitalsko metodo podjetje, ki prvikrat uporablja MSRP, na datum prehoda na MSRP opravi preizkus oslabitve za finančno naložbo v skladu z MRS 36, ne glede na to, ali obstajajo znaki, da bi bila lahko finančna naložba oslabljena.
Any resulting impairment shall be recognised as an adjustment to retained earnings at the date of transition to IFRS
Vsaka posledična oslabitev se na datum prehoda na MSRP pripozna kot prilagoditev zadržanih čistih dobičkov.
Amendments to IFRS 12 Disclosure of Interests in Other Entities
Spremembe MSRP 12 Razkritje deležev v drugih podjetjih
In Appendix C, paragraphs C1A and C2A–C2B are added.
V Prilogi C se dodajo C1.A in C2.A–C2.B člen.
C1A Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12), issued in June 2012, added paragraphs C2A–C2B.
C1A Konsolidirani računovodski izkazi, skupni aranžmaji in razkritje deležev v drugih podjetjih: napotki za prehod (spremembe MSRP 10, MSRP 11 in MSRP 12), izdano junija 2012, dodan C2.A–C2.B člen.
If an entity applies IFRS 12 for an earlier period, it shall apply those amendments for that earlier period.
Če podjetje MSRP 12 uporablja za obdobje pred tem datumom, navedene spremembe uporabi za to zgodnejše obdobje.
C2A The disclosure requirements of this IFRS need not be applied for any period presented that begins before the annual period immediately preceding the first annual period for which IFRS 12 is applied.
C2A Zahtev po razkritju v tem IFRS ni treba uporabljati za katerokoli predstavljeno obdobje, ki se začne pred letnim obdobjem neposredno pred prvim letnim obdobjem, za katero se uporabi MSRP 12.
C2B The disclosure requirements of paragraphs 24–31 and the corresponding guidance in paragraphs B21–B26 of this IFRS need not be applied for any period presented that begins before the first annual period for which IFRS 12 is applied.
C2B Zahtev po razkritju iz 24.–31. člena in ustreznih napotkov v B21.–B26. členu tega MSRP ni treba uporabljati za katerokoli predstavljeno obdobje, ki se začne pred letnim obdobjem, za katero se uporabi MSRP 12.
On 28 June 2012, the International Accounting Standards Board (IASB) published amendments to International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities (the amendments) resulting from proposals contained in its exposure draft Transition Guidance that was published in December 2011.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 28. junija 2012 objavil spremembe Mednarodnega standarda računovodskega poročanja (MSRP) 10 Konsolidirani računovodski izkazi, MSRP 11 Skupni aranžmaji in MSRP 12 Razkritje deležev v drugih podjetjih („spremembe“), ki so bile rezultat predlogov, ki jih je vseboval osnutek za javno obravnavo Napotki za prehod, objavljen decembra 2011.
The objective of the amendments is to clarify the IASB’s intention when first issuing the transition guidance in IFRS 10.
Namen sprememb je pojasniti cilje UOMRS pri prvi izdaji napotkov za prehod v MSRP 10.
IFRS 12 Disclosure of Interests in Other Entities
MSRP 12
"Reproduction allowed within the European Economic Area.
Razkritje deležev v drugih podjetjih
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance
Konsolidirani računovodski izkazi, skupni aranžmaji in razkritje deležev v drugih podjetjih: napotki za prehod
If an entity applies IFRS 10 for an earlier period, it shall apply those amendments for that earlier period.
Če podjetje MSRP 10 uporablja za obdobje pred tem datumom, navedene spremembe uporabi za to zgodnejše obdobje.
C4B When an investor applies paragraphs C4–C4A and the date that control was obtained in accordance with this IFRS is later than the effective date of IFRS 3 as revised in 2008 (IFRS 3 (2008)), the reference to IFRS 3 in paragraphs C4 and C4A shall be to IFRS 3 (2008).
C4B Če naložbenik uporabi C4.–C4.A člen in je datum, ko je bilo pridobljeno obvladovanje v skladu s tem MSRP, kasnejši od datuma uveljavitve MSRP 3, kot je bil popravljen v 2008 (MSRP 3 (2008)), sklicevanje na MSRP 3 v C4. in C4.A členu pomeni sklicevanje na MSRP 3 (2008).
If control was obtained before the effective date of IFRS 3 (2008), an investor shall apply either IFRS 3 (2008) or IFRS 3 (issued in 2004).
Če je bilo obvladovanje pridobljeno pred datumom uveljavitve MSRP 3 (2008), naložbenik uporabi MSRP 3 (2008) ali MSRP 3 (izdan 2004).
C4C When an investor applies paragraphs C4–C4A and the date that control was obtained in accordance with this IFRS is later than the effective date of IAS 27 as revised in 2008 (IAS 27 (2008)), an investor shall apply the requirements of this IFRS for all periods that the investee is retrospectively consolidated in accordance with paragraphs C4–C4A.
C4C Če naložbenik uporabi C4.–C4.A člen in je datum, ko je bilo pridobljeno obvladovanje v skladu s tem MSRP, kasnejši od datuma uveljavitve MRS 27, kot je bil popravljen v 2008 (MRS 27 (2008)), naložbenik uporabi zahteve tega MSRP za vsa obdobja, v katerih se podjetje, v katero naloži, konsolidira za nazaj v skladu s C4.–C4.A členom.
If control was obtained before the effective date of IAS 27 (2008), an investor shall apply either:
Če je bilo obvladovanje pridobljeno pred datumom uveljavitve MRS 27 (2008), naložbenik uporabi:
Commission Implementing Regulation (EU) No 314/2013
Izvedbena uredba Komisije (EU) št. 314/2013
Commission Implementing Regulation (EU) No 315/2013
Izvedbena uredba Komisije (EU) št. 315/2013
Commission Implementing Regulation (EU) No 316/2013
Izvedbena uredba Komisije (EU) št. 316/2013
fixing the allocation coefficient to be applied to applications for import licences for olive oil lodged from 1 to 2 April 2013 under the Tunisian tariff quota and suspending the issue of import licences for the month of April 2013
o določitvi koeficienta dodelitve, ki se bo uporabil za zahtevke za izdajo uvoznih dovoljenj za oljčno olje, vložene od 1. do 2. aprila 2013 v okviru tunizijske tarifne kvote, in o začasni ukinitvi izdaje uvoznih dovoljenj za mesec april 2013
Import licence applications have been submitted to the competent authorities under Article 3(1) of Regulation (EC) No 1918/2006 in respect of a total quantity exceeding the limit laid down for the month of April in Article 2(2) of that Regulation.
V skladu s členom 3(1) Uredbe (ES) št. 1918/2006 so bili pri pristojnih organih vloženi zahtevki za izdajo uvoznih dovoljenj za skupno količino, ki presega mesečno vrednost, ki je v členu 2(2) navedene uredbe določena za mesec april.
Since the limit for the month of April has been reached, no more import licences can be issued for that month,
Ker je vrednost za mesec april dosežena, se za zadevni mesec uvozna dovoljenja ne morejo več izdati –
The quantities for which import licence applications were lodged for 1 and 2 April 2013 under Article 3(1) of Regulation (EC) No 1918/2006 shall be multiplied by an allocation coefficient of 29,360509 %.
Za zahtevke za izdajo uvoznih dovoljenj, vložene od 1. do 2. aprila 2013 v skladu s členom 3(1) Uredbe (ES) št. 1918/2006, se določi koeficient dodelitve 29,360509 %.
The issue of import licences in respect of amounts applied for as from 8 April 2013 shall be suspended for April 2013.
Izdaja uvoznih dovoljenj za količine, zahtevane od 8. aprila 2013, se za april 2013 začasno ukine.
This Regulation shall enter into force on 6 April 2013.
Ta uredba začne veljati 6. aprila 2013.
Commission Regulation (EU) No 317/2013
Uredba Komisije (EU) št. 317/2013
amending the Annexes to Regulations (EC) No 1983/2003, (EC) No 1738/2005, (EC) No 698/2006, (EC) No 377/2008 and (EU) No 823/2010 as regards the International Standard Classification of Education
o spremembi prilog k uredbam (ES) št. 1983/2003, (ES) št. 1738/2005, (ES) št. 698/2006, (ES) št. 377/2008 in (EU) št. 823/2010 glede mednarodne standardne klasifikacije izobrazbe
Having regard to Regulation (EC) No 1177/2003 of the European Parliament and of the Council of 16 June 2003 concerning Community statistics on income and living conditions (EU-SILC) [1], and in particular Article 15 thereof,
ob upoštevanju Uredbe Evropskega parlamenta in Sveta (ES) št. 1177/2003 z dne 16. junija 2003 o statistiki Skupnosti o dohodku in življenjskih pogojih (EU-SILC) [1] ter zlasti člena 15 Uredbe,
Having regard to Council Regulation (EC) No 577/98 of 9 March 1998 on the organisation of a labour force sample survey in the Community [3], and in particular Article 4 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 577/98 z dne 9. marca 1998 o organizaciji vzorčne raziskave delovne sile v Skupnosti [3] in zlasti člena 4 Uredbe,
Having regard to Regulation (EC) No 452/2008 of the European Parliament and of the Council of 23 April 2008 concerning the production and development of statistics on education and lifelong learning [4], and in particular Article 6(1) thereof,
ob upoštevanju Uredbe (ES) št. 452/2008 Evropskega parlamenta in Sveta z dne 23. aprila 2008 o pripravi in razvoju statističnih podatkov o izobraževanju in vseživljenjskem učenju [4] ter zlasti člena 6(1) Uredbe,