natgillin/translations-raw huggingface dataset:
In accordance with Article 13(4) of Regulation (EC) No 1225/2009, the Commission, after consulting the Advisory Committee, may authorise, by decision, the exemption of imports from companies which do not circumvent the anti-dumping measures imposed by Implementing Regulation (EU) No 467/2010, from the duty extended by Article 1.
Komisija lahko v skladu s členom 13(4) Uredbe (ES) št. 1225/2009 po posvetovanju s svetovalnim odborom s sklepom odobri izvzetje iz dajatve, razširjene s členom 1, za uvoz družb, ki se ne izogibajo protidampinškim ukrepom, uvedenim z Izvedbeno uredbo (EU) št. 467/2010.
Customs authorities are hereby directed to discontinue the registration of imports, established in accordance with Article 2 of Regulation (EU) No 596/2012.
Carinskim organom se odredi, da ustavijo registracijo uvoza, ki je bila določena v skladu s členom 2 Uredbe (EU) št. 596/2012.
OJ L 131, 29.5.2010, p. 1.
UL L 66, 4.3.2004, str. 15.
OJ L 66, 4.3.2004, p. 15.
UL L 131, 29.5.2010, str. 1.
OJ L 176, 6.7.2012, p. 50.
UL L 176, 6.7.2012, str. 50.
See Case C-373/08, 2010 ECR-I 951, at paragraphs 55 and 80.
Glej zadevo C-373/08, ZOdl.
The data from Eurostat clearly show that there were no imports from Taiwan into the Union at all in 2004.
Podatki Eurostata jasno kažejo, da leta 2004 ni bilo uvoza iz Tajvana v Unijo.
They went up with more than 300 % in 2008 and remained very high.
Leta 2008 pa se je povečal za več kot 300 % in ostal zelo visoko.
The Commission was informed that the Taiwanese issuing authority, the Bureau of Foreign Trade of Taiwan (BOFT) withdrew the certificates of origin of silicon from all Taiwanese producers in 2011.
Komisija je bila obveščena, da je tajvanski organ izdajatelj – urad za zunanjo trgovino Tajvana (Bureau of Foreign Trade of Taiwan – BOFT) leta 2011 preklical potrdila o poreklu silicija vsem tajvanskim proizvajalcem.
That decision to withdraw the certificates was appealed by the three Taiwanese exporters referred to in recitals 10 and 11 above (‘Group of exporters’).
Na ta sklep o preklicu potrdil so se pritožili trije tajvanski izvozniki iz uvodnih izjav 10 in 11 („skupina izvoznikov“).
In particular, it is observed that these imports are still increasing after the imposition of the measures in 2010.
Zlasti je ugotovljeno, da ta uvoz še vedno narašča po uvedbi ukrepov leta 2010.
This development can be explained by the fact that the anti-dumping duty went down significantly in 2010, namely from 49 % to 19 %.
Ta razvoj je mogoče pojasniti z dejstvom, da se je protidampinška dajatev leta 2010 znatno znižala, in sicer z 49 % na 19 %.
They really started as from 2007 and became very important in 2008.
Uvoz se je pravzaprav začel leta 2007 in je leta 2008 postal zelo obsežen.
They remain at a very high level up to the RP, with a reduction in 2011 because of the possible reason which is explained in recital 21.
Do obdobja poročanja je ostal na zelo visoki stopnji, pri čemer se je leta 2011 zmanjšal morebiti iz razloga, pojasnjenega v uvodni izjavi 21.
Commission Delegated Regulation (EU) No 312/2013
Delegirana uredba Komisije (EU) št. 312/2013
correcting the Hungarian text of Delegated Regulation (EU) No 244/2012 supplementing Directive 2010/31/EU of the European Parliament and of the Council on the energy performance of buildings by establishing a comparative methodology framework for calculating cost-optimal levels of minimum energy performance requirements for buildings and building elements
o popravku madžarskega besedila Delegirane uredbe Komisije (EU) št. 244/2012 o dopolnitvi Direktive 2010/31/EU Evropskega parlamenta in Sveta o energetski učinkovitosti stavb z določitvijo primerjalnega metodološkega okvira za izračunavanje stroškovno optimalnih ravni za minimalne zahteve glede energetske učinkovitosti stavb in elementov stavb
The Hungarian text of Commission Delegated Regulation (EU) No 244/2012 [2] contains several errors.
Madžarsko besedilo Delegirane uredbe (EU) št. 244/2012 [2] vsebuje številne napake.
Delegated Regulation (EU) No 244/2012 should therefore be corrected accordingly,
Delegirano uredbo (EU) št. 244/2012 bi bilo zato treba ustrezno popraviti –
Concerns only the Hungarian language version.
Zadeva le madžarsko različico besedila.
OJ L 81, 21.3.2012, p. 18.
UL L 81, 21.3.2012, str. 18.
Commission Regulation (EU) No 313/2013
Uredba Komisije (EU) št. 313/2013
of 4 April 2013
z dne 4. aprila 2013
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Consolidated Financial Statements, Joint Arrangements and Disclosure of Interest in Other Entities: Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12)
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede konsolidiranih računovodskih izkazov, skupnih aranžmajev in razkritja deležev v drugih podjetjih: napotki za prehod (spremembe mednarodnih standardov računovodskega poročanja 10, 11 in 12)
The amendments also provide additional transition relief in IFRS 10, IFRS 11 and IFRS 12, limiting the requirement to provide adjusted comparative information to only the preceding comparative period.
Spremembe v MSRP 10, MSRP 11 in MSRP 12 zagotavljajo tudi dodatno pomoč pri prehodu, saj omejujejo zahtevo po predložitvi prilagojenih primerjalnih informacij na zgolj predhodno primerjalno obdobje.
Furthermore, for disclosures related to unconsolidated structured entities, the amendments remove the requirement to present comparative information for periods before IFRS 12 is first applied.
Poleg tega spremembe odpravljajo zahtevo za razkritja v zvezi z nekonsolidiranimi strukturiranimi podjetji po predstavljanju primerjalnih informacij za obdobja pred prvo uporabo MSRP 12.
The amendments to IFRS 11 contain references to IFRS 9 that at present cannot be applied as IFRS 9 has not been adopted by the Union yet.
Spremembe MSRP 11 vsebujejo sklicevanja na MSRP 9, ki se trenutno ne morejo uporabljati, saj Unija MSRP 9 še ni sprejela.
Therefore, any reference to IFRS 9 as laid down in the Annex to this Regulation should be read as a reference to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement.
Zato bi vsako sklicevanje na MSRP 9 v Prilogi k tej uredbi moralo pomeniti sklicevanje na Mednarodni računovodski standard (MRS) 39 Finančni instrumenti: pripoznavanje in merjenje.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IFRS 10, IFRS 11, and IFRS 12 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da spremembe MSRP 10, MSRP 11 in MSRP 12 izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements is amended as set out in the Annex to this Regulation;
Mednarodni standard računovodskega poročanja (MSRP) 10 Konsolidirani računovodski izkazi se spremeni, kot je navedeno v Prilogi k tej uredbi;
IFRS 11 Joint Arrangements is amended as set out in the Annex to this Regulation;
MSRP 11 Skupni aranžmaji se spremeni, kot je navedeno v Prilogi k tej uredbi;
IFRS 1 First-time Adoption of International Financial Reporting Standards is amended in accordance with IFRS 11 as set out in the Annex to this Regulation;
MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja se spremeni v skladu z MSRP 11, kot je navedeno v Prilogi k tej uredbi;
IFRS 12 Disclosure of Interests in Other Entities is amended as set out in the Annex to this Regulation.
MSRP 12 Razkritje deležev v drugih podjetjih se spremeni, kot je navedeno v Prilogi k tej uredbi.
Any reference to IFRS 9 as laid down in the Annex to this Regulation shall be read as a reference to International Accounting Standards (IAS) 39 Financial Instruments: Recognition and Measurement.
Vsako sklicevanje na MSRP 9 v Prilogi k tej uredbi pomeni sklicevanje na Mednarodni računovodski standard (MRS) 39 Finančni instrumenti: pripoznavanje in merjenje.
Each company shall apply the amendments referred to in Article 1(1), at the latest, as from the commencement date of its first financial year starting on or after 1 January 2014.
Posamezno podjetje začne spremembe iz člena 1(1) uporabljati najkasneje z začetkom prvega poslovnega leta, ki se začne 1. januarja 2014 ali kasneje.
Done at Brussels, 4 April 2013.
V Bruslju, 4. aprila 2013
(Amendments to IFRS 10, IFRS 11 and IFRS 12)
(spremembe MSRP 10, MSRP 11 in MSRP 12)
Amendments to IFRS 10 Consolidated Financial Statements
Spremembe MSRP 10 Konsolidirani računovodski izkazi
In Appendix C, paragraph C1A is added.
V Prilogi C se doda C1.A 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, amended paragraphs C2–C6 and added paragraphs C2A–C2B, C4A–C4C, C5A and C6A–C6B.
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, spremenjeni C2.–C6. člen in dodani C2.A–C2.B, C4.A–C4.C, C5.A in C6.A–C6.B člen.
In Appendix C, paragraph C2 is amended.
V Prilogi C se spremeni C2. člen.
C2 An entity shall apply this IFRS retrospectively, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, except as specified in paragraphs C2A–C6.
C2 Podjetje ta MSRP uporablja za nazaj v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake, razen kot je določeno v C2.A–C6. členu.
In Appendix C, paragraphs C2A–C2B are added.
V Prilogi C se dodata C2.A–C2.B člen.
C2A Notwithstanding the requirements of paragraph 28 of IAS 8, 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 date of initial application of this IFRS (the ‘immediately preceding period’).
C2A Ne glede na zahteve iz 28. člena MRS 8 mora podjetje pri prvi uporabi tega MSRP predstaviti samo kvantitativne informacije, ki jih zahteva 28.(f) člen MRS 8, za letno obdobje neposredno pred datumom začetne uporabe tega MSRP („prvo predhodno obdobje“).
An entity may also present this information for the current period or for earlier comparative periods, but is not required to do so.
Podjetje lahko te informacije predstavi tudi za tekoče obdobje ali za zgodnejša primerljiva obdobja, vendar pa tega ni zavezano storiti.
C2B For the purposes of this IFRS, the date of initial application is the beginning of the annual reporting period for which this IFRS is applied for the first time.
C2B Za namene tega MSRP je datum začetne uporabe začetek letnega poročevalskega obdobja, za katero se ta MSRP prvič uporabi.
In Appendix C, paragraphs C3–C4 are amended.
V Prilogi C se spremenita C3.–C4. člen.
Paragraph C4 has been divided into paragraphs C4 and C4A
člen je razdeljen na C4. in C4.A člen.
C3 At the date of initial application, an entity is not required to make adjustments to the previous accounting for its involvement with either:
C3 Na datum začetne uporabe podjetju ni treba opraviti prilagoditev pri prejšnjem obračunavanju njegove udeležbe v:
entities that would be consolidated at that date in accordance with IAS 27 Consolidated and Separate Financial Statements and SIC-12 Consolidation—Special Purpose Entities and, are still consolidated in accordance with this IFRS; or
podjetjih, ki bi se na ta datum konsolidirala v skladu z MRS 27 Konsolidirani in ločeni računovodski izkazi ter SOP-12 Konsolidacija – podjetja za posebne namene ter se v skladu s tem MSRP še vedno konsolidirajo; ali
entities that would not be consolidated at that date in accordance with IAS 27 and SIC-12 and, are not consolidated in accordance with this IFRS.
podjetjih, ki se na ta datum ne bi konsolidirala v skladu z MRS 27 in SOP-12 in se ne konsolidirajo v skladu s tem MSRP.
C4 If, at the date of initial application, an investor concludes that it shall consolidate an investee that was not consolidated in accordance with IAS 27 and SIC-12, the investor shall:
C4 Če na datum začetne uporabe naložbenik sklene, da bo konsolidiral podjetje, v katero naloži, ki se ni konsolidiralo v skladu z MRS 27 in SOP-12, naložbenik:
if the investee is a business (as defined in IFRS 3 Business Combinations), measure the assets, liabilities and non-controlling interests in that previously unconsolidated investee as if that investee had been consolidated (and thus had applied acquisition accounting in accordance with IFRS 3) from the date when the investor obtained control of that investee on the basis of the requirements of this IFRS.
če je podjetje, v katero naloži, poslovni subjekt (kot je opredeljen v MSRP 3 Poslovne združitve), izmeri sredstva, obveznosti in neobvladujoče deleže v tem prej nekonsolidiranem podjetju, kot da bi se to podjetje konsolidiralo (in bi se tako uporabilo obračunavanje prevzema v skladu z MSRP 3) od datuma, ko je naložbenik pridobil obvladovanje podjetja na podlagi zahtev iz tega MSRP.
The investor shall adjust retrospectively the annual period immediately preceding the date of initial application.
Naložbenik prilagodi za nazaj prvo letno obdobje neposredno pred datumom začetne uporabe.
When the date that control was obtained is earlier than the beginning of the immediately preceding period, the investor shall recognise, as an adjustment to equity at the beginning of the immediately preceding period, any difference between:
Če je datum, ko je bilo pridobljeno obvladovanje, zgodnejši od začetka prvega predhodnega obdobja, naložbenik v obliki prilagoditve lastniškega kapitala na začetku prvega predhodnega obdobja pripozna razliko med:
the amount of assets, liabilities and non-controlling interests recognised; and
zneskom pripoznanih sredstev, obveznosti in neobvladujočih deležev; in
the previous carrying amount of the investor’s involvement with the investee.
prejšnjo knjigovodsko vrednostjo naložbenikove udeležbe v podjetju, v katero naloži.
if the investee is not a business (as defined in IFRS 3), measure the assets, liabilities and non-controlling interests in that previously unconsolidated investee as if that investee had been consolidated (applying the acquisition method as described in IFRS 3 but without recognising any goodwill for the investee) from the date when the investor obtained control of that investee on the basis of the requirements of this IFRS.
če podjetje, v katero naloži, ni poslovni subjekt (kot je opredeljen v MSRP 3), izmeri sredstva, obveznosti in neobvladujoče deleže v tem prej nekonsolidiranem podjetju, kot da bi se to podjetje konsolidiralo (z uporabo prevzemne metode v skladu z MSRP 3 brez pripoznavanja dobrega imena za podjetje, v katero naloži) od datuma, ko je naložbenik pridobil obvladovanje tega podjetja na podlagi zahtev iz tega MSRP.
C4A If measuring an investee’s assets, liabilities and non-controlling interests in accordance with paragraph C4(a) or (b) is impracticable (as defined in IAS 8), an investor shall:
C4A Če merjenje sredstev, obveznosti in neobvladujočih deležev podjetja, v katero naloži, v skladu s C4.(a) ali (b) členom ni izvedljivo (kot je opredeljeno v MRS 8), naložbenik:
if the investee is a business, apply the requirements of IFRS 3 as of the deemed acquisition date.
če je podjetje, v katero naloži, poslovni subjekt, uporablja zahteve iz MSRP 3 od datuma, ki se šteje kot datum prevzema.
The deemed acquisition date shall be the beginning of the earliest period for which application of paragraph C4(a) is practicable, which may be the current period.
Datum, ki se šteje kot datum prevzema, mora biti začetek prvega obdobja, za katero je uporaba C4.(a) člena izvedljiva, pri čemer je to lahko tekoče obdobje;
if the investee is not a business, apply the acquisition method as described in IFRS 3 but without recognising any goodwill for the investee as of the deemed acquisition date.
če podjetje, v katero naloži, ni poslovni subjekt, uporabi prevzemno metodo, kot je opisana v MSRP 3, vendar brez pripoznavanja dobrega imena za podjetje, v katero naloži, od datuma, ki se šteje kot datum prevzema.
The deemed acquisition date shall be the beginning of the earliest period for which the application of paragraph C4(b) is practicable, which may be the current period.
Datum, ki se šteje kot datum prevzema, mora biti začetek prvega obdobja, za katero je uporaba C4.(b) člena izvedljiva, pri čemer je to lahko tekoče obdobje.
The investor shall adjust retrospectively the annual period immediately preceding the date of initial application, unless the beginning of the earliest period for which application of this paragraph is practicable is the current period.
Naložbenik prilagodi za nazaj letno obdobje neposredno pred datumom začetne uporabe, razen če je začetek prvega obdobja, za katero je uporaba tega člena izvedljiva, tekoče obdobje.
When the deemed acquisition date is earlier than the beginning of the immediately preceding period, the investor shall recognise, as an adjustment to equity at the beginning of the immediately preceding period, any difference between:
Če je datum, ki se šteje kot datum prevzema, zgodnejši od začetka prvega predhodnega obdobja, naložbenik v obliki prilagoditve lastniškega kapitala na začetku prvega predhodnega obdobja pripozna kakršno koli razliko med:
If the earliest period for which application of this paragraph is practicable is the current period, the adjustment to equity shall be recognised at the beginning of the current period.
Če je prvo obdobje, za katero je uporaba tega člena izvedljiva, tekoče obdobje, se prilagoditev lastniškega kapitala pripozna na začetku tekočega obdobja.
In Appendix C, paragraphs C4B–C4C are added.
V Prilogi C se dodata C4.B–C4.C člen.
the requirements of this IFRS for all periods that the investee is retrospectively consolidated in accordance with paragraphs C4–C4A; or
zahteve tega MSRP za vsa obdobja, v katerih se podjetje, v katero naloži, konsolidira za nazaj v skladu s C4.–C4.A členom; ali
the requirements of the version of IAS 27 issued in 2003 (IAS 27 (2003)) for those periods prior to the effective date of IAS 27 (2008) and thereafter the requirements of this IFRS for subsequent periods.
zahteve različice MRS 27, izdane leta 2003 (MRS 27 (2003)), za obdobja pred datumom uveljavitve MRS 27 (2008) in nato zahteve tega MSRP za kasnejša obdobja.
In Appendix C, paragraphs C5–C6 are amended.
V Prilogi C se spremenita C5.–C6. člen.
Paragraph C5 has been divided into paragraphs C5 and C5A.
člen je razdeljen na C5. in C5.A člen.
C5 If, at the date of initial application, an investor concludes that it will no longer consolidate an investee that was consolidated in accordance with IAS 27 and SIC-12, the investor shall measure its interest in the investee at the amount at which it would have been measured if the requirements of this IFRS had been effective when the investor became involved with (but did not obtain control in accordance with this IFRS), or lost control of, the investee.
C5 Če naložbenik na datum začetne uporabe sklene, da ne bo več konsolidiral podjetja, v katero naloži, ki se je konsolidiralo v skladu z MRS 27 in SOP-12, izmeri svoj delež v takem podjetju na podlagi zneska, po katerem bi se delež meril, če bi veljale zahteve tega MSRP, ko si je naložbenik zagotovil udeležbo v podjetju, v katero naloži (vendar ni pridobil obvladovanja v skladu s tem MSRP), ali je v njem izgubil obvladovanje.
When the date that the investor became involved with (but did not obtain control in accordance with this IFRS), or lost control of, the investee is earlier than the beginning of the immediately preceding period, the investor shall recognise, as an adjustment to equity at the beginning of the immediately preceding period, any difference between:
Če je datum, ko si je naložbenik zagotovil udeležbo v podjetju, v katero naloži (vendar ni pridobil obvladovanja v skladu s tem MSRP), ali je v njem izgubil obvladovanje, zgodnejši od začetka prvega predhodnega obdobja, naložbenik v obliki prilagoditve lastniškega kapitala na začetku prvega predhodnega obdobja pripozna kakršno koli razliko med:
the previous carrying amount of the assets, liabilities and non-controlling interests; and
prejšnjo knjigovodsko vrednostjo sredstev, obveznosti in neobvladujočih deležev; in
the recognised amount of the investor’s interest in the investee.
pripoznanim zneskom naložbenikovega deleža v podjetju, v katero naloži.
C5A If measuring the interest in the investee in accordance with paragraph C5 is impracticable (as defined in IAS 8), an investor shall apply the requirements of this IFRS at the beginning of the earliest period for which application of paragraph C5 is practicable, which may be the current period.
C5A Če merjenje deleža v podjetju, v katero naloži, v skladu s C5. členom ni izvedljivo (kot je opredeljeno v MRS 8), naložbenik uporabi zahteve tega MSRP na začetku prvega obdobja, za katero je uporaba C5. člena izvedljiva, pri čemer je to lahko tekoče obdobje.
Except when an entity applies paragraph C3, or is required to apply paragraphs C4–C5A, the entity shall apply the requirements in those paragraphs as follows:
Razen kadar uporabi C3. člen ali se od njega zahteva, da uporabi C4.–C5.A člen, podjetje uporablja naslednje zahteve iz navedenih členov:
In Appendix C, a heading and paragraphs C6A–C6B are added.
V Prilogi C se dodajo naslov in C6.A–C6.B člen.
References to the ‘immediately preceding period’
Sklicevanja na „prvo predhodno obdobje“
C6A Notwithstanding the references to the annual period immediately preceding the date of initial application (the ‘immediately preceding period’) in paragraphs C4–C5A, an entity may also present adjusted comparative information for any earlier periods presented, but is not required to do so.
C6A Ne glede na sklicevanja na letno obdobje neposredno pred datumom začetne uporabe („prvo predhodno obdobje“) v C4.–C5.A členu lahko podjetje predstavi tudi prilagojene primerjalne informacije za katera koli predstavljena prejšnja 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 C4–C5A 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 C4.–C5.A členu brati kot „prvo predstavljeno prilagojeno primerjalno obdobje“.
C6B 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.
C6B 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.
Amendments to IFRS 11 Joint Arrangements
Spremembe MSRP 11 Skupni aranžmaji
In Appendix C, paragraphs C1A–C1B are added.
V Prilogi C se dodata C1.A–C1.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, amended paragraphs C2–C5, C7–C10 and C12 and added paragraphs C1B and C12A–C12B.
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, spremenjeni C2.–C5., C7.–C10. in C12. člen ter dodani C1.B in C12.A–C12.B člen.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2013.
Podjetje navedene spremembe uporablja za letna obdobja, ki se začnejo 1. januarja 2013 ali kasneje.