natgillin/translations-raw huggingface dataset:
If the entity, in its capacity as a subsidiary of a parent company (downstream linked applicants), is exempt from a statutory audit under its national legislation and only the consolidated statements are available, the validation services can limit their request to the synthesis of the non-consolidated balance sheet and the profit and loss account in a specific format (‘Simplified accounts’), supported by a copy of the official consolidated financial reports of the parent company and the related audit reports.
Če subjekt v vlogi podrejene družbe matični družbi (vlagatelj nižje v lastniški verigi) v skladu z nacionalno zakonodajo ni dolžan opravljati predpisane revizije in so na voljo le konsolidirani izkazi, lahko službe za potrjevanje svoj zahtevek omejijo na povzetek nekonsolidirane bilance stanja in izkaza poslovnega izida v posebni obliki („poenostavljeni izkazi“), ki mu mora biti priložena kopija uradnih konsolidiranih finančnih izkazov matične družbe in povezanih revizijskih poročil.
Nevertheless, if such entity requests more than EUR 500000 EU contribution, a full audit report certifying the non-consolidated accounts of the last available financial year for the subsidiary has to be provided.
Vendar pa mora tak subjekt, če prosi za prispevek EU, ki presega 500000 EUR, predložiti celotno revizijsko poročilo, ki potrjuje nekonsolidirane izkaze odvisne družbe za zadnje poslovno leto, za katerega so na voljo.
Even if the situations where a natural person will:
Tudi če so situacije, ko fizična oseba:
request an estimated EU financial contribution exceeding EUR 500000; and/or
prosi za finančni prispevek, ki je po ocenah večji od 500000 EUR, in/ali
be a coordinator;
deluje kot koordinator,
are theoretical, these possibilities must be foreseen, in order to comply with paragraph 6 of article 38 of the FP7 RP.
le teoretične, je treba te možnosti predvideti in tako zagotoviti skladnost z odstavkom 6 člena 38 FP7 RP.
At the negotiation stage, and in compliance with FP7 RP and with the IR of the FR, each natural person subject to a verification of its financial capacity shall provide the validation services with:
V fazi pogajanj ter v skladu s FP7 RP in IP FU vsaka pravna oseba, za katero je potrebno preverjanje finančne sposobnosti, službam za potrjevanje zagotovi:
its last income tax declaration;
svojo zadnjo davčno napoved,
a certified declaration of its current patrimony [32];an exhaustive list (with relevant dates and figures) of its debts, broken down in short-term debts (maximum one year) and medium/long-term debts (more than one year), as certified by its creditors;
potrjeno izjavo o sedanjem premoženju [32],izčrpen seznam (z ustreznimi datumi in podatki) dolgov, razčlenjenih na kratkoročne dolgove (največ eno leto) in srednje-/dolgoročne dolgove (več kot eno leto), ki jih potrdijo upniki,
an audit report, as described in section 3.4.1, if requesting an estimated EU financial contribution exceeding EUR 500000.
revizijsko poročilo, kot je opisano v oddelku 3.4.1, če prosi za finančni prispevek EU, ki je po ocenah večji od 500000 EUR.
The verified information of the ‘Simplified accounts’ is stored in the central Commission database and is available for the LEAR of each entity via the Research Participant Portal.
Preverjeni podatki „poenostavljenih izkazov“ so shranjeni v centralni bazi podatkov Komisije in so PZPS vsakega subjekta na voljo prek portala za udeležence raziskav.
The financial data has to be provided at the beginning of negotiations and in some cases additional information may be required during the implementation of the project as well [33].Subject to the decision of the responsible authorising officer, a legal entity that does not provide its requested data and documents in due time will not be able to participate in the FP7 indirect action in question.
Finančne podatke je treba zagotoviti na začetku pogajanj, v posameznih primerih pa se dodatni podatki lahko zahtevajo tudi v fazi izvajanja projekta [33].Odredbodajalec se lahko odloči, da pravni subjekt, ki zahtevanih podatkov in dokumentov ne zagotovi pravočasno, ne more biti udeležen pri zadevnem posrednem ukrepu FP7.
In order to be financially viable, a legal entity must be:
Da bi bil subjekt finančno trden, mora biti:
liquid: capable of covering its short-term commitments;
likviden: zmožen pokrivati svoje kratkoročne obveznosti,
solvent: capable of covering its medium and long-term commitments;
plačilno sposoben: zmožen pokrivati svoje srednje- in dolgoročne obveznosti,
profitable [34]: generating profits, or at least with self-financing capacity.
dobičkonosen [34]: ustvarjati dobiček ali vsaj biti sposoben financirati samega sebe.
As a consequence, the liquidity, the financial autonomy, the profitability and the solvency of the legal entity must be assessed in the financial analysis.
Zato morajo biti v finančni analizi ocenjene likvidnost, finančna avtonomija, dobičkonosnost in plačilna sposobnost pravnega subjekta.
The validation services provide a user-friendly electronic tool to applicants to carry out their financial viability check for their own information [35].
Službe za potrjevanje udeležencem zagotovijo uporabniku prijazno elektronsko orodje za informativno preverjanje svoje finančne trdnosti [35].
The following ratios, noteworthy value and thresholds apply for legal persons.
Za pravne osebe se uporabljajo naslednji kazalniki, pomembne vrednosti in mejne vrednosti.
Specific criteria will be used for natural persons (see section 3.5.4).
Za fizične osebe se uporabljajo posebna merila (glej oddelek 3.5.4).
The concise financial viability is based on the 3 financial ratios defined as follows:
Kratka ocena finančne trdnosti temelji na treh finančnih kazalnikih, ki so opredeljeni na naslednji način:
Ratios
Razmerja
Concise Analysis
Kratka analiza
Quick ratio
Hitro razmerje
Current assets – Stocks – Debtors > 1 year
Obratna sredstva – delnice – terjatve > 1 leto
Short-term debt bank and non-bank
Kratkoročni dolg bančni in nebančni
Profitability (1)
Dobičkonosnost (1)
GOP
Bruto dobiček iz poslovanja
Solvency
Plačilna sposobnost
Total debt
Skupaj dolg
Equity [36]
Lastniški kapital [36]
Equity flag
Kazalnik lastniškega kapitala
In addition, a noteworthy value based on equity is used as a complementary data (Flag).
Poleg tega se pomembna vrednost, ki temelji na lastniškem kapitalu, uporablja kot dopolnilni podatek (kazalnik).
The Equity flag will be considered ‘positive’ if the indicator ‘Total debt / Equity’ is superior or equal to 0 and inferior or equal to 10 (where Equity = Capital and reserves – 50 % of the intangible assets
Kazalnik lastniškega kapitala je „pozitiven“, če je kazalnik „skupaj dolg/lastniški kapital“ večji ali enak 0 in manjši ali enak 10 (pri čemer velja Lastniškikapital = kapitalinrezerve–50%neopredmetenihsredstev
According to the results obtained for each of the abovementioned ratios, the following quotes are given:
Na podlagi rezultatov za posamezne zgoraj navedene kazalnike so navedene naslednje vrednosti:
Weak
Šibka
Acceptable
Sprejemljiva
i > 6,00 or < 0
i > 6,00 ali < 0
i < 4,00 and ≥ 0
i < 4,00 in ≥ 0
The following rules are applied for the special cases where the ratio is negative, or contains a zero denominator or numerator:
Naslednja pravila veljajo v posebnih primerih, ko je kazalnik negativen ali ima ničelni števec ali imenovalec:
Liquidity:
Likvidnost:
If the short term debt (bank and non-bank) = 0, and the above (Current assets-Stock-Debtors after one year) is not zero, the result shall be 2 with good qualifications.
Če je kratkoročni dolg (bančni in nebančni) = 0 in zgornji kazalnik (Obratna sredstva – delnice – terjatve po enem letu) ni nič, je rezultat 2, z dobrimi kvalifikacijami.
Profitability (1): [37]
Dobičkonosnost (1): [37]
If GOP ≤ 0, the result shall be 0 with weak qualifications.
Če je bruto dobiček iz poslovanja ≤ 0, je rezultat 0, s šibkimi kvalifikacijami.
If the Turnover = 0, the Operating income shall be used for the calculation.
Če je promet = 0, se za izračun uporabljajo prihodki iz poslovanja.
If the Operating Income = 0 or negative, the result shall be 0 with weak qualifications.
Če so prihodki iz poslovanja = 0 ali negativni, je rezultat 0, s šibkimi kvalifikacijami.
Turnover cannot be negative.
Promet ne more biti negativen.
Solvency:
Plačilna sposobnost:
If Equity = 0, the result shall be –1 with weak qualifications in all cases.
Če je lastniški kapital = 0, je rezultat –1, s šibkimi kvalifikacijami v vseh primerih.
If Total debt = 0 and the Equity is positive, the result shall be 0 with good qualifications.
Če je skupni dolg = 0 in lastniški kapital pozitiven, je rezultat 0, z dobrimi kvalifikacijami.
If Total debt = 0 and the Equity is negative, the result shall be -1 with weak qualifications.
Če je skupni dolg = 0 in lastniški kapital negativen, je rezultat –1, s šibkimi kvalifikacijami.
The calculation of the Equity flag is based on the same principles, but it will be considered ‘positive’ if the indicator ‘Total debt/Equity’ is superior or equal to 0 and inferior or equal to 10.
Izračun kazalnika lastniškega kapitala temelji na enakih načelih, vendar se šteje kot „pozitiven“, če je kazalnik „Skupaj dolg/lastniški kapital“ večji ali enak 0 in manjši ali enak 10.
For natural persons, the financial viability will be assessed as follows:
Finančna trdnost fizičnih oseb se ocenjuje na naslednji način:
The financial viability is based on the 2 financial ratios as follows:
Finančna trdnost temelji na dveh finančnih kazalnikih, ki sta opredeljena na naslednji način:
Current patrimony [38] + annual revenues [39]
Sedanje premoženje [38] + letni prihodki [39]
Total of doubts [40]
Skupaj dolgovi [40]
Patrimony [38]
Premoženje [38]
Quickratio
Hitro razmerje
The purpose of this check is to assess the co-financing capacity of an applicant.
Namen tega preverjanja je oceniti vlagateljevo sposobnost sofinanciranja.
This check will only be performed if an audit report [41] of the accounts has been issued (i.e.: only in the case of a legal entity requesting for its participation in this FP7 indirect action an estimated EU financial contribution exceeding EUR 500000) and this report raised also serious qualifications in terms of co-financing capacity appreciated by the Authorising Officer.
To preverjanje se opravi, če je izdano revizijsko poročilo [41] o izkazih (tj. le, če pravni subjekt za svojo udeležbo pri tem posrednem ukrepu FP7 zahteva finančni prispevek EU, ki po ocenah presega 500000 EUR) in se v povezavi z omenjenim poročilom pojavijo resni zadržki glede sposobnosti sofinanciranja, ki jo ocenjuje odredbodajalec.
The co-financing capacity of an applicant will not only be judged on the basis of the relating FP7 indirect action, but at least on the basis of all on-going indirect actions supported by the Union requesting co-financing that the authorising officer is aware of.
Vlagateljeva sposobnost sofinanciranja se ne presoja le na podlagi zadevnega posrednega ukrepa FP7, ampak vsaj na podlagi vseh posrednih ukrepov za sofinanciranje v teku, ki jih podpira Unija in o katerih je seznanjen odredbodajalec.
In this context, the authorising officer may request from an applicant a list of projects supported by the EU budget in which it is involved [42].This check will however not be performed for applicants authorised to receive an EU financial contribution of up to 100 % of their eligible costs.
V tem smislu lahko odredbodajalec od vlagatelja zahteva seznam vseh projektov, podprtih iz proračuna EU in pri katerih je udeležen [42]. To preverjanje se ne opravi za vlagatelje, ki so upravičeni do finančnega prispevka EU v višini 100 % upravičenih stroškov.
Specific criteria will be used for natural persons (see section 3.6.4).
Za fizične osebe se uporabljajo posebna merila (glej oddelek 3.6.4).
The co-financing capacity check is based on the financial ratios as follows:
Sposobnost sofinanciranja temelji na naslednjih finančnih kazalnikih:
Co-financing capacity indicators:
Kazalniki sposobnosti sofinanciranja:
Co-financing capacity
Sposobnost sofinanciranja
CashFlow Indicator = CashFlow
Kazalnik denarnega toka = Denarni tok
EligibleCostp
Upravičeni stroškip
EUcontributionp
EU prispevekp
Duration projectp
Trajanje projektap
× Min365, DaysLeftp
× Min365, preost. d.p
NetOperating Profit Indicator = NOP
Kazalnik čistega dobička iz poslovanja (ČDP) = ČDP
p on-going project where the legal entity is participating
p projekt v teku, pri katerem je udeležen pravni subjekt
Durationproject p
Trajanje projekta p
Total Duration of the project p in Years
Skupno trajanje projekta p v letih
EligibleCost p
Upravičeni stroški p
Total Eligible Cost for the participant in the project p
Skupni upravičeni stroški udeleženca v projektu p
EU contribution p
Prispevek EU p
Total EU Contribution for the participant in the project p
Skupni prispevek EU udeleženca v projektu p
DaysLeft p
Preostali dnevi p
number of days left for the project p
število preostalih dni v projektu p
Cash flow gross operating profit + financial income
Denarni tok bruto dobiček iz poslovanja + finančni prihodki
interest paid + similar charges
plačane obresti + podobni stroški
Not taken into account for this calculation: ended projects and projects where the EU contribution = Eligible costs of the project.
V tem izračunu se ne upoštevajo: končani projekti in projekti, pri katerih velja prispevek EU = upravičeni stroški projekta.
Financial exposure flag:
Kazalnik finančne izpostavljenosti:
In addition, and for coordinators only, a noteworthy value based on the project total pre-financing and the coordinators turnover is used as complementary data (Flag).
Poleg tega se kot dopolnilni podatek (kazalnik) samo za koordinatorje uporablja pomembna vrednost, ki temelji na celotnem predfinanciranju projekta in prometu koordinatorjev.
The Financial Exposure Flag will be considered ‘positive’ if the indicator ‘project total pre-financing/turnover’ is equal or inferior to 0,5.
Kazalnik finančne izpostavljenosti je „pozitiven“, če je kazalnik „celotno predfinanciranje projekta/promet“ enak ali manjši od 0,5.
(If the turnover is 0, the operating income shall be used for the calculation.)
(Če je promet = 0, se za izračun uporabljajo prihodki iz poslovanja.)
Cash Flow Indicator
Kazalnik denarnega toka
Net Operating Profit Indicator
Kazalnik čistega dobička iz poslovanja
An overall score of less than 1 will be considered as a ‘weak’ co-financing capacity.
Če je rezultat manj kot 1, to pomeni „šibko“ sposobnost sofinanciranja.
For natural persons, the co-financing capacity check will be assessed as follows:
Sposobnost sofinanciranja fizičnih oseb se ocenjuje na naslednji način:
Short term
Kratkoročna
Current patrimony [43] + annual revenues [44]
Sedanje premoženje [43] + letni prihodki [44]
Projecteligiblecost – EUcontributionCP
Upravičeni stroški projekta – prispevek EUCP
inaverageperyear
v povprečju letno
Medium/Long Term
Srednje-/dolgoročna
Patrimony [43]
Premoženje [43]
Short Term
Kratkoročna
VERIFICATION OF THE FINANCIAL CAPACITY: CONCLUSION OF THE ANALYSIS (CHECKS) AND POSSIBLE MEASURES TO BE TAKEN
PREVERJANJE FINANČNE SPOSOBNOSTI: UGOTOVITVE ANALIZE (PREVERJANJ) IN MOŽNI UKREPI
The concise financial assessment results in an overall score for the financial capacity of an applicant in the range of ‘good’, ‘acceptable’ or ‘weak’ on the basis of the above mentioned ratios.
Kratka finančna ocena zagotovi splošno ovrednotenje finančne sposobnosti vlagatelja v razponu „dobra“, „sprejemljiva“ ali „šibka“ na podlagi zgoraj navedenih kazalnikov.
As a general rule, any legal entity subject to a verification of its financial capacity which obtains under a concise analysis a minimum of 3 points as a result of its financial viability check will be considered to have a ‘positive’ [46] financial capacity, unless it is subject to one (or several) of the situations mentioned hereafter.
Na splošno velja, da ima vsak pravni subjekt, za katerega se preverja finančna sposobnost in ki pri kratki analizi doseže vsaj 3 točke iz naslova preverjanja finančne trdnosti, „pozitivno“ [46] finančno sposobnost, razen če zanj ne velja ena (ali več) situacij, opisanih v nadaljevanju.
Result of financial viability check
Rezultat preverjanja finančne trdnosti
Despite of the abovementioned results, the financial capacity of a legal entity will in any case be considered as ‘weak’, and therefore be subject to a more in-depth analysis, if:
Kljub zgoraj navedenim rezultatom je finančna sposobnost pravnega subjekta v vsakem primeru „šibka“, zaradi česar se zanj opravi poglobljena finančna analiza, če:
an audit report (cf. section 3.4) of the accounts has been issued with serious qualification (not only on co-financing capacity);
je revizijsko poročilo (prim. oddelek 3.4) o izkazih izdano z resnim pridržkom (ne le v zvezi s sposobnostjo sofinanciranja),
the result(s) obtained through Equity Flag (section 3.5.2) and/or Co-financing capacity check and/or Financial Exposure Flag (section 3.6) (if relevant) is(are) ‘weak’;
so rezultati preverjanja kazalnika lastniškega kapitala (oddelek 3.5.2) in/ali sposobnosti sofinanciranja in/ali kazalnika finančne izpostavljenosti (oddelek 3.6) (če je ustrezno) „šibki“,
the legal entity has been subject to substantial financial findings relating to its financial capacity following a financial audit carried out by the Commission (including OLAF [47], the Court of Auditors or their duly authorised representatives within the last 2 years (cf. section 3.3).
so v zvezi s pravnim subjektom znane pomembne finančne ugotovitve, ki se nanašajo na njegovo finančno sposobnost na podlagi finančne revizije, ki jo je v zadnjih dveh letih opravila Komisija (vključno z OLAF [47]), Računsko sodišče ali njuni ustrezno pooblaščeni zastopniki (prim. oddelek 3.3).
If the legal entity obtained a ‘positive’ result under a concise financial analysis but there are findings of serious administrative errors or fraud involving the entity; or the entity is subject to pending legal procedures or judicial proceedings for serious administrative errors or fraud; or the entity is subject to an attachment order or significant recovery order for an outstanding amount issued by the Commission on which the payment is significantly overdue, it will be considered as having a ‘weak’ financial capacity but will not be subject to a more in-depth financial analysis.
Če je bil rezultat ocenjevanja pravnega subjekta v okviru kratke finančne analize „pozitiven“, vendar so bile ugotovljene večje upravne napake ali goljufije v povezavi s subjektom, ali je subjekt v pravnem ali sodnem postopku zaradi večjih upravnih napak ali goljufij, ali je Komisija za subjekt izdala nalog za zaplembo ali nalog za izterjavo neplačanega zneska, ki je že močno v zamudi, se šteje, da ima „šibko“ finančno sposobnost, vendar se zanj ne opravi poglobljena finančna analiza.
For this kind of entity, the authorising officer in charge will have to consider protection measures as defined under section 4.2.2.
Za take vrste subjektov mora pristojni odredbodajalec upoštevati zaščitne ukrepe, kot so določeni v oddelku 4.2.2.
If the result of the concise financial viability check is ‘weak’, the authorising officer in charge will have first of all to conduct a more in-depth financial analysis (see section 4.2.1).
Če je rezultat kratkega preverjanja finančne trdnosti „šibek“, mora odredbodajalec najprej opraviti poglobljeno finančno analizo (glej oddelek 4.2.1).
If, according to the results of this more in-depth analysis, the financial capacity of the applicant:
Če je finančna sposobnost vlagatelja v skladu z rezultati te poglobljene analize:
is ‘acceptable’ or ‘good’, the applicant can participate in the indirect action, without any other action to be taken.
„sprejemljiva“ ali „dobra“, lahko vlagatelj sodeluje v posrednem ukrepu brez potrebnih dodatnih ukrepov,
remains ‘weak’, the authorising officer in charge will have to consider protection measures as defined under section 4.2.2.
še vedno „šibka“, mora odredbodajalec preučiti zaščitne ukrepe, kot so navedeni v oddelku 4.2.2,
is ‘insufficient’ [48] (see section 4.2.1), the applicant cannot participate in the indirect action, except if duly justified reasons are provided by the authorising officer according to his/her own risk assessment.
„nezadovoljiva“ [48] (glej oddelek 4.2.1), vlagatelj ne more sodelovati v posrednem ukrepu, razen če odredbodajalec predloži ustrezno utemeljene razloge za svojo oceno tveganja.
For other cases (‘positive’ financial viability but with ‘weak’ results for co-financing check, Equity Flag, Financial Exposure Flag; audit report with serious qualification; substantial financial findings relating to the financial capacity of a legal entity following a financial audit carried out within the last 2 years), the authorising officer in charge will have to consider protection measures as defined under section 4.2.2.
V drugih primerih („pozitivna“ finančna trdnost, a „šibek“ rezultat preverjanja sposobnosti sofinanciranja, kazalnik lastniškega kapitala, kazalnik finančne izpostavljenosti; revizijsko poročilo z resnim pridržkom; pomembne finančne ugotovitve v zvezi s finančno sposobnostjo pravnega subjekta na podlagi finančne revizije, opravljene v zadnjih dveh letih) mora odredbodajalec preučiti zaščitne ukrepe, kot so navedeni v oddelku 4.2.2.
This more in-depth financial analysis will consist of an extended analysis of the financial viability of the legal entity.
Poglobljena finančna analiza je sestavljena iz obsežne analize finančne trdnosti pravnega subjekta.
The 5 following ratios will be used:
Uporablja se naslednjih pet kazalnikov:
Correction: Gross Operating Profit Ratio is calculated as: Interest paid/GOP.
Popravek: Kazalnik bruto dobička iz poslovanja se izračuna kot: Plačane obresti/Bruto dobiček iz poslovanja.
More in depth analysis
Poglobljena analiza
Current assets–Stocks–Debtors > 1 year
Obratna sredstva – delnice – terjatve > 1 leto
Financial autonomy
Finančna avtonomija
Gross Operating Profit Ratio
Kazalnik bruto dobička iz poslovanja
Profitability (2)
Dobičkonosnost (2)
NOP
ČDP
Equity [49]
Lastniški kapital [49]
Weak & Unsufficient
Šibka in nezadostna
i > 0,40 or < 0
i > 0,40 ali < 0
The following rules are applied for the special cases where the ratio contains a zero denominator or numerator:
Naslednja pravila veljajo za posebne primere, ko je števec ali imenovalec v kazalniku enak nič:
Financial autonomy:
Finančna avtonomija:
If GOP ≤ 0, the result shall be -1 with weak qualifications.
Če je bruto dobiček iz poslovanja ≤ 0, je rezultat –1, s šibkimi kvalifikacijami.
The Interest paid cannot be negative.
Plačane obresti ne morejo biti negativne.
Profitability (2):
Dobičkonosnost (2):
If NOP = 0, the result shall be 0 with weak qualifications.
Če je ČDP = 0, je rezultat 0, s šibkimi kvalifikacijami.
Any legal entity subject to a verification of its financial capacity who obtains under a more in depth financial analysis a minimum of 4 points as a result of its financial viability check will be considered to have a ‘positive’ [50] financial capacity, unless it is subject to one (or several) of the situations mentioned in section 4.1.
Za vsak pravni subjekt, za katerega se preverja finančna sposobnost in ki pri poglobljeni analizi doseže vsaj 4 točke iz naslova vrednotenja finančne trdnosti, velja, da ima „pozitivno“ [50] finančno sposobnost, razen če zanj ne velja ena (ali več) situacij, opisanih v oddelku 4.1.
More in Depth Analysis
Poglobljena analiza
Insufficient
Nezadostna
There will be no more in-depth financial analysis for a natural person.
Za fizične osebe se poglobljena finančna analiza ne opravlja.
However, if the result of the concise financial analysis has shown:
Če je rezultat kratke finančne analize pokazal:
Either a quick ratio (liquidity) inferior to 1,5;
hitri količnik (likvidnost), manjši od 1,5, ali
Or a solvency ratio superior to 1,2
količnik plačilne sposobnosti nad 1,2,
the financial capacity will be considered as ‘insufficient’ and, as a consequence, the applicant cannot participate in the indirect action, except if duly justified reasons are provided by the authorising officer according to his/her own risk assessment.
je finančna sposobnost „nezadovoljiva“ in vlagatelj zato ne more biti udeležen pri posrednem ukrepu, razen če odredbodajalec predloži ustrezno utemeljene razloge za svojo oceno tveganja.