natgillin/translations-raw huggingface dataset:
where financial instruments and/or assets other than financial instruments are measured at fair value:
kadar se finančni instrumenti in/ali sredstva, ki niso finančni instrumenti, merijo po pošteni vrednosti:
the significant assumptions underlying the valuation models and techniques where fair values have been determined in accordance with point (b) of Article 8(7),
pomembnimi predpostavkami, na katerih temeljijo valorizacijski modeli in tehnike, kadar so bile poštene vrednosti določene v skladu s točko (b) člena 8(7);
for each category of financial instrument or asset other than financial instruments, the fair value, the changes in value included directly in the profit and loss account and changes included in fair value reserves,
za vsako kategorijo finančnih instrumentov ali sredstev, ki niso finančni instrumenti, pošteno vrednostjo, spremembami vrednosti, ki so neposredno vključene v izkaz poslovnega izida in spremembami, ki so vključene v rezerve, nastale zaradi vrednotenja po pošteni vrednosti;
for each class of derivative financial instrument, information about the extent and the nature of the instruments, including significant terms and conditions that may affect the amount, timing and certainty of future cash flows, and
za vsak razred izvedenih finančnih instrumentov podatki o obsegu in vrsti instrumentov, vključno s pomembnimi pogoji, ki lahko vplivajo na znesek, časovni okvir in zanesljivost prihodnjih denarnih tokov, ter
a table showing movements in fair value reserves during the financial year;
tabelo, ki kaže gibanja v rezervah, nastalih zaradi vrednotenja po pošteni vrednosti, med poslovnim letom;
the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions and affiliated or associated undertakings shall be disclosed separately;
skupnim zneskom vseh finančnih obveznosti, jamstev ali nepredvidenih izdatkov, ki niso vključeni v bilanco stanja, ter navedbo vrste in oblike kakšnega koli zagotovljenega varnega poroštva; vse obveznosti v zvezi s pokojninami in povezanimi ali pridruženimi podjetji se razkrijejo ločeno;
the amount of advances and credits granted to members of the administrative, managerial and supervisory bodies, with indications of the interest rates, main conditions and any amounts repaid or written off or waived, as well as commitments entered into on their behalf by way of guarantees of any kind, with an indication of the total for each category;
zneskom predplačil in posojil, odobrenih članom upravnih, poslovodnih in nadzornih organov, z navedbo obrestnih mer, glavnih pogojev in vseh zneskov, ki so bili odplačani, odpisani ali opuščeni, pa tudi obveznostmi, prevzetimi na njihov račun v obliki kakršnih koli jamstev; podatki se navedejo skupaj za vsako kategorijo;
the amount and nature of individual items of income or expenditure which are of exceptional size or incidence;
zneskom in naravo posameznih postavk prihodkov ali odhodkov izjemnega obsega ali pomena;
amounts owed by the undertaking becoming due and payable after more than five years, as well as the undertaking's entire debts covered by valuable security furnished by the undertaking, with an indication of the nature and form of the security; and
zneski, ki jih podjetje dolguje ter zapadejo v plačilo po več kot petih letih, pa tudi celotnimi dolgovi podjetja, pokritimi z varnim poroštvom, ki ga je zagotovilo podjetje, z navedbo vrste in oblike poroštva, in
the average number of employees during the financial year.
povprečnim številom zaposlenih med poslovnim letom.
Member States may require mutatis mutandis that small undertakings are to disclose information as required in points (a), (m), (p), (q) and (r) of Article 17(1).
Države članice lahko smiselno zahtevajo, da mala podjetja razkrijejo informacije, kakor se zahteva v točkah (a), (m), (p), (q) in (r) člena 17(1).
For the purposes of applying the first subparagraph, the information required in point (p) of Article 17(1) shall be limited to the nature and business purpose of the arrangements referred to in that point.
Za namene uporabe prvega pododstavka se informacije, ki se zahtevajo v točki (p) člena 17(1), omejijo na naravo in namen poslov iz navedene točke.
For the purposes of applying the first subparagraph, the disclosure of the information required in point (r) of Article 17(1) shall be limited to transactions entered into with the parties listed in the fourth subparagraph of that point.
Za namene uporabe prvega pododstavka je razkritje informacij, ki se zahtevajo v točki (r) člena 17(1), omejeno na transakcije, opravljene s strankami, navedenimi v četrtem pododstavku navedene točke.
Member States shall not require disclosure for small undertakings beyond what is required or permitted by this Article.
Države članice poleg tega, kar je zahtevano ali dovoljeno v skladu s tem členom, od malih podjetij ne zahtevajo razkritij.
Additional disclosures for medium-sized and large undertakings and public-interest entities
Dodatna razkritja za srednja in velika podjetja ter subjekte javnega interesa
In the notes to the financial statements, medium-sized and large undertakings and public-interest entities shall, in addition to the information required under Article 16 and any other provisions of this Directive, disclose information in respect of the following matters:
V pojasnilih k računovodskim izkazom srednja in velika podjetja ter subjekti javnega interesa poleg informacij, ki se zahtevajo v skladu s členom 16 in drugimi določbami iz te direktive, razkrijejo naslednje informacije:
for the various fixed asset items:
za različne postavke stalnih sredstev:
the purchase price or production cost or, where an alternative basis of measurement has been followed, the fair value or revalued amount at the beginning and end of the financial year,
nakupno ceno ali proizvodne stroške ali pri nadomestni podlagi za merjenje pošteno vrednost ali revalorizirani znesek na začetku in koncu poslovnega leta;
additions, disposals and transfers during the financial year,
pridobitve, odtujitve in prenose med poslovnim letom;
the accumulated value adjustments at the beginning and end of the financial year,
skupen znesek popravkov vrednosti na začetku in koncu poslovnega leta;
value adjustments charged during the financial year,
popravke vrednosti, ki se obračunajo med poslovnim letom;
movements in accumulated value adjustments in respect of additions, disposals and transfers during the financial year, and
gibanja v seštetih popravkih vrednosti v zvezi s pridobitvami, odtujitvami in prenosi med poslovnim letom in
where interest is capitalised in accordance with Article 12(8), the amount capitalised during the financial year.
znesek, osredstven med poslovnim letom, kadar se obresti osredstvijo v skladu s členom 12(8);
if fixed or current assets are the subject of value adjustments for taxation purposes alone, the amount of the adjustments and the reasons for making them;
če se pri stalnih ali gibljivih sredstvih opravijo popravki vrednosti samo za namene obdavčenja, znesek popravkov in razloge zanje;
where financial instruments are measured at purchase price or production cost:
kadar se finančni instrumenti merijo po nakupni ceni ali proizvodnih stroških:
for each class of derivative financial instrument:
za vsak razred izvedenih finančnih instrumentov:
the fair value of the instruments, if such a value can be determined by any of the methods prescribed in point (a) of Article 8(7), and
pošteno vrednost instrumentov, če se lahko taka vrednost določi s katero od metod, predpisanih v točki (a) člena 8(7), ter
information about the extent and nature of the instruments,
podatke o obsegu in vrsti instrumentov;
for financial fixed assets carried at an amount in excess of their fair value:
za finančna stalna sredstva, izkazana v znesku, ki presega njihovo pošteno vrednost:
the book value and the fair value of either the individual assets or appropriate groupings of those individual assets, and
knjigovodsko vrednost in pošteno vrednost bodisi posameznih sredstev bodisi ustrezne skupine teh posameznih sredstev, ter
the reasons for not reducing the book value, including the nature of the evidence underlying the assumption that the book value will be recovered;
razloge za nezmanjšanje knjigovodske vrednosti, vključno z naravo dokaza, ki je podlaga za domnevo, da bo knjigovodska vrednost zopet pridobljena;
the amount of the emoluments granted in respect of, the financial year to the members of administrative, managerial and supervisory bodies by reason of their responsibilities and any commitments arising or entered into in respect of retirement pensions of former members of those bodies, with an indication of the total for each category of body.
znesek nagrad v poslovnem letu, ki so bile odobrene članom upravnih, poslovodnih in nadzornih organov zaradi njihovih odgovornosti, ter kakršne koli obveznosti, ki so nastale ali so bile prevzete v zvezi s starostnimi pokojninami nekdanjih članov teh organov; podatki se navedejo skupaj za vsako kategorijo organa.
Member States may waive the requirement to disclose such information where its disclosure would make it possible to identify the financial position of a specific member of such a body;
Države članice se lahko odpovejo zahtevi po razkritju takšnih informacij, kadar bi njihovo razkritje omogočilo ugotovitev finančnega stanja posameznega člana takšnega organa;
the average number of employees during the financial year, broken down by categories and, if they are not disclosed separately in the profit and loss account, the staff costs relating to the financial year, broken down between wages and salaries, social security costs and pension costs;
povprečno število zaposlenih med poslovnim letom, razdeljeno po kategorijah, in, če niso prikazani ločeno v izkazu poslovnega izida, tudi stroške zaposlenih, ki se nanašajo na poslovno leto, razdeljene na plače, stroške za socialno varnost in stroške pokojninskega zavarovanja;
where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year;
kadar je v bilanci stanja postavka za odloženi davek, salde za odloženi davek ob koncu poslovnega leta in njihovo gibanje med poslovnim letom;
the name and registered office of each of the undertakings in which the undertaking, either itself or through a person acting in his own name but on the undertaking's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the undertaking concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the undertaking concerned does not publish its balance sheet and is not controlled by the undertaking.
ime in registrirani sedež vsakega podjetja, v katerem ima podjetje bodisi samo bodisi prek osebe, ki deluje v svojem imenu, vendar za račun podjetja, delež v kapitalu, ki kaže delež kapitala, ki ga ima v lasti, znesek kapitala in rezerv ter poslovni izid zadevnega podjetja za zadnje poslovno leto, za katero so bili sprejeti računovodski izkazi; informacije o kapitalu in rezervah ter poslovnem izidu se lahko izpustijo, kadar zadevno podjetje ne objavi svoje bilance stanja in ga ne nadzoruje drugo podjetje.
Member States may allow the information required to be disclosed by the first subparagraph of this point to take the form of a statement filed in accordance with Article 3(1) and (3) of Directive 2009/101/EC; the filing of such a statement shall be disclosed in the notes to the financial statements.
Države članice lahko dovolijo, da se informacije, katerih razkritje se zahteva v skladu s prvim pododstavkom te točke, razkrijejo v obliki izjave, ki se predloži v skladu s členom 3(1) in (3) Direktive 2009/101/ES; predložitev takšne izjave se razkrije v pojasnilih k računovodskim izkazom.
Member States may also allow that information to be omitted when its nature is such that it 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 resno škodovale katerim koli podjetjem, na katera se nanašajo.
Member States may make such omissions subject to prior administrative or judicial authorisation.
Države članice lahko za takšne opustitve zahtevajo predhodno odobritev upravnega ali sodnega organa.
Any such omission shall be disclosed in the notes to the financial statements;
Vsaka takšna opustitev se razkrije v pojasnilih k računovodskim izkazom;
the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital, without prejudice as far as the amount of that capital is concerned to point (e) of Article 2of Directive 2009/101/EC or to points (c) and (d) of Article 2 of Directive 2012/30/EU;
število in nominalno vrednost, če nominalne vrednosti ni, pa nominalno knjigovodsko vrednost delnic, vpisanih med poslovnim letom v okviru omejitev odobrenega kapitala, brez poseganja v točko (e) člena 2 Direktive 2009/101/ES ali točkama (c) in (d) člena 2 Direktive 2012/30/EU, kar zadeva znesek tega kapitala;
where there is more than one class of shares, the number and the nominal value or, in the absence of a nominal value, the accounting par value for each class;
kadar obstaja več kot en razred delnic, število in nominalno vrednost, če nominalne vrednosti ni, pa nominalno knjigovodsko vrednost delnic za vsak razred;
the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer;
obstoj kakršnih koli potrdil o naložbah, zamenljivih zadolžnic, nakupnih bonov, opcij ali podobnih vrednostnih papirjev ali pravic, z navedbo njihovega števila in pravic, ki jih zagotavljajo;
the name, the head or registered office and the legal form of each of the undertakings of which the undertaking is a member having unlimited liability;
ime, dejanski ali registrirani sedež in pravno obliko vsakega podjetja, v katerem je podjetje družbenik z neomejeno odgovornostjo;
the name and registered office of the undertaking which draws up the consolidated financial statements of the largest body of undertakings of which the undertaking forms part as a subsidiary undertaking;
ime in registrirani sedež podjetja, ki pripravi konsolidirane računovodske izkaze največje skupine podjetij, katere del je podjetje kot odvisno podjetje;
the name and registered office of the undertaking which draws up the consolidated financial statements of the smallest body of undertakings of which the undertaking forms part as a subsidiary undertaking and which is also included in the body of undertakings referred to in point (l);
ime in registrirani sedež podjetja, ki pripravi konsolidirane računovodske izkaze najmanjše skupine podjetij, katere del je podjetje kot odvisno podjetje in ki je vključena tudi v skupino podjetij iz točke (l);
the place where copies of the consolidated financial statements referred to in points (l) and (m) may be obtained, provided that they are available;
kraj, kjer se lahko pridobijo kopije konsolidiranih računovodskih izkazov iz točk (l) in (m), pod pogojem, da so na voljo;
the proposed appropriation of profit or treatment of loss, or where applicable, the appropriation of the profit or treatment of the loss;
predlagano razporeditev dobička ali obravnavanje izgube ali, kadar je to ustrezno, razporeditev dobička ali obravnavanje izgube;
the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the undertaking;
naravo in namen poslov podjetja, ki niso vključeni v bilanco stanja, ter njihov finančni učinek na podjetje, pod pogojem, da so tveganja ali koristi, ki izhajajo iz teh poslov, bistvena in če je razkritje takšnih tveganj ali koristi nujno za oceno finančnega stanja podjetja;
the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet; and
naravo in finančni učinek bistvenih dogodkov, do katerih pride po dnevu bilance stanja in ki niso zajeti v izkazu poslovnega izida ali bilanci stanja, in
transactions which have been entered into with related parties by the undertaking, including the amount of such transactions, the nature of the related party relationship and other information about the transactions necessary for an understanding of the financial position of the undertaking.
transakcije, ki jih je podjetje opravilo s povezanimi strankami, vključno z zneskom takšnih transakcij, naravo razmerja s povezanimi strankami in drugimi informacijami o poslih, potrebnimi za razumevanje finančnega stanja podjetja.
Information about individual transactions may be aggregated according to their nature except where separate information is necessary for an understanding of the effects of related party transactions on the financial position of the undertaking.
Informacije o posameznih transakcijah je mogoče prikazati združeno glede na njihovo naravo, razen kadar so za razumevanje učinka transakcij s povezanimi strankami na finančno stanje podjetja potrebne ločene informacije.
Member States may permit or require that only transactions with related parties that have not been concluded under normal market conditions be disclosed.
Države članice lahko dovolijo ali zahtevajo, da se razkrijejo samo transakcije s povezanimi strankami, ki niso bile opravljene pod običajnimi tržnimi pogoji.
Member States may permit that transactions entered into between one or more members of a group be not disclosed, provided that subsidiaries which are party to the transaction are wholly owned by such a member.
Države članice lahko dovolijo, da se transakcije med enim ali več družbeniki v skupini ne razkrijejo, pod pogojem, da so odvisna podjetja, udeležena v transakciji, v celoti v lasti takega družbenika.
Member States may permit that a medium-sized undertaking limit the disclosure of transactions with related parties to transactions entered into with:
Države članice lahko dovolijo, da srednje podjetje omeji razkritje transakcij s povezanimi strankami na transakcije, opravljene z:
owners holding a participating interest in the undertaking;
lastniki, ki imajo v podjetju delež v kapitalu;
undertakings in which the undertaking itself has a participating interest; and
podjetji, v katerih ima podjetje samo delež v kapitalu, in
members of the administrative, management or supervisory bodies of the undertaking.
člani upravnih, poslovodnih in nadzornih organov podjetja.
Member States shall not be required to apply point (g) of paragraph 1 to an undertaking which is a parent undertaking governed by their national laws in the following cases:
Od držav članic se ne zahteva uporaba točke (g) odstavka 1 za podjetje, ki je obvladujoče podjetje, ki ga ureja nacionalna zakonodaja, v naslednjih primerih:
where the undertaking in which that parent undertaking holds a participating interest for the purposes of point (g) of paragraph 1 is included in consolidated financial statements drawn up by that parent undertaking, or in the consolidated financial statements of a larger body of undertakings as referred to in Article 23(4);
kadar je podjetje, v katerem ima to obvladujoče podjetje delež v kapitalu za namene točke (g) odstavka 1, vključeno v konsolidirane računovodske izkaze, ki jih pripravi to obvladujoče podjetje, ali v konsolidirane računovodske izkaze večje skupine podjetij, kakor je navedeno v členu 23(4);
where that participating interest has been dealt with by that parent undertaking in its annual financial statements in accordance with Article 9(7), or in the consolidated financial statements drawn up by that parent undertaking in accordance with Article 27(1) to (8).
kadar je bil ta delež v kapitalu obravnavan v letnih računovodskih izkazih obvladujočega podjetja v skladu s členom 9(7) ali v konsolidiranih računovodskih izkazih, ki jih je pripravilo to obvladujoče podjetje v skladu s členom 27(1) do (8).
Additional disclosures for large undertakings and public-interest entities
Dodatna razkritja za velika podjetja in subjekte javnega interesa
In the notes to the financial statements, large undertakings and public-interest entities shall, in addition to the information required under Articles 16 and 17 and any other provisions of this Directive, disclose information in respect of the following matters:
V pojasnilih k računovodskim izkazom velika podjetja in subjekti javnega interesa poleg informacij, ki se zahtevajo v skladu s členoma 16 in 17 ter drugimi določbami iz te direktive, razkrijejo informacije v zvezi s:
the net turnover broken down by categories of activity and into geographical markets, in so far as those categories and markets differ substantially from one another, taking account of the manner in which the sale of products and the provision of services are organised; and
čistim prihodkom iz prodaje, razdeljenim po kategorijah dejavnosti in po geografskih trgih, če se ob upoštevanju načina, kako sta organizirana prodaja proizvodov in opravljanje storitev, te kategorije in trgi med seboj znatno razlikujejo; in
the total fees for the financial year charged by each statutory auditor or audit firm for the statutory audit of the annual financial statements, and the total fees charged by each statutory auditor or audit firm for other assurance services, for tax advisory services and for other non-audit services.
vsemi honorarji za poslovno leto, ki jih je zaračunal posamezni zakoniti revizor ali revizijsko podjetje za obvezno revizijo letnih računovodskih izkazov, in vsemi honorarji, ki jih je zaračunal posamezni zakoniti revizor ali revizijsko podjetje za druge storitve dajanja zagotovil, storitve davčnega svetovanja in druge nerevizijske storitve.
Member States may allow the information referred to in point (a) of paragraph 1to be omitted where the disclosure of that information would be seriously prejudicial to the undertaking.
Države članice lahko dovolijo, da se izpustijo informacije iz točke (a) odstavka 1, kadar bi razkritje teh informacij resno škodilo podjetju.
Any such omission shall be disclosed in the notes to the financial statements.
Vsaka takšna opustitev se razkrije v pojasnilih k računovodskim izkazom.
Member States may provide that point (b) of paragraph 1 is not to apply to the annual financial statements of an undertaking where that undertaking is included within the consolidated financial statements required to be drawn up under Article 22, provided that such information is given in the notes to the consolidated financial statements.
Države članice lahko določijo, da se točka (b) odstavka 1 ne uporablja za letne računovodske izkaze podjetja, kadar je to podjetje vključeno v konsolidirane računovodske izkaze, katerih priprava se zahteva v skladu s členom 22, pod pogojem, da so ti podatki navedeni v pojasnilih h konsolidiranim računovodskim izkazom.
MANAGEMENT REPORT
POSLOVNO POROČILO
Contents of the management report
Vsebina poslovnega poročila
The management report shall include a fair review of the development and performance of the undertaking's business and of its position, together with a description of the principal risks and uncertainties that it faces.
Poslovno poročilo pošteno prikazuje razvoj in uspešnost poslovanja podjetja ter njegov položaj, skupaj z opisom glavnih tveganj in negotovosti, s katerimi se sooča.