natgillin/translations-raw huggingface dataset:
Decisions 2008/603/EC, 2008/691/EC and 2008/751/EC should therefore be extended from 1 January 2012 to 31 December 2012.
Odločbe 2008/603/ES, 2008/691/ES in 2008/751/ES bi bilo zato treba podaljšati z učinkom od 1. januarja 2012 do 31. decembra 2012.
It would be inappropriate to grant derogations in accordance with Article 36 of Annex II to Regulation (EC) No 1528/2007 which exceed the annual quota granted to the ESA region under the ESA-EU Interim Economic Partnership Agreement.
V skladu s členom 36 Priloge II k Uredbi (ES) št. 1528/2007 bi bilo neprimerno odobriti odstopanja, ki presegajo letno kvoto, odobreno za regijo VJA v skladu s Sporazumom o začasnem partnerstvu VJA-EU.
Consequently the quota amounts for 2012 should be set at 3000 tonnes of preserved tuna and 600 tonnes of tuna loins for Mauritius, 3000 tonnes of preserved tuna and 600 tonnes of tuna loins for Seychelles and 2000 tonnes of preserved tuna and 500 tonnes of tuna loins for Madagascar.
Kvote za leto 2012 bi bilo zato treba določiti na 3000 ton konzerviranega tuna in 600 ton filetov tuna za Mauritius, 3000 ton konzerviranega tuna in 600 ton filetov tuna za Sejšele ter 2000 ton konzerviranega tuna in 500 ton filetov tuna za Madagaskar.
In the interest of clarity, it is appropriate to set out explicitly that the only non-originating materials to be used for the manufacture of preserved tuna and tuna loins of CN code 16041416 should be tuna of HS Headings 0302 or 0303, in order for the preserved tuna and tuna loins to benefit from the derogation.
Zaradi jasnosti je primerno izrecno določiti, da je edini material brez porekla, ki se lahko uporablja za proizvodnjo konzerviranega tuna in filetov tuna z oznako KN 16041416, tun iz tarifne številke HS 0302 ali 0303, da se za konzervirani tun in filete tuna lahko koristi odstopanje.
Decisions 2008/603/EC, 2008/691/EC and 2008/751/EC should therefore be amended accordingly.
Odločbe 2008/603/ES, 2008/691/ES in 2008/751/ES bi bilo zato treba ustrezno spremeniti.
By way of derogation from Annex II to Regulation (EC) No 1528/2007 and in accordance with Article 36(1)(a) of that Annex, preserved tuna and tuna loins of HS Heading 1604 manufactured from non-originating tuna of HS Headings 0302 or 0303 shall be regarded as originating in Mauritius in accordance with the terms set out in Articles 2 to 5 of this Decision.’;
Z odstopanjem od Priloge II k Uredbi (ES) št. 1528/2007 in v skladu s členom 36(1)(a) navedene priloge se konzervirani tun in fileti tuna s tarifno številko HS 1604, proizvedeni iz tuna brez porekla s tarifno številko HS 0302 ali 0303, štejejo za proizvode s poreklom iz Mauritiusa v skladu s pogoji iz členov 2 do 5 te odločbe.“;
The derogation provided for in Article 1 shall apply to the products and the quantities set out in the Annex which are declared for release for free circulation into the Community from Mauritius during the periods of 1 January 2008 until 31 December 2008, 1 January 2009 until 31 December 2009, 1 January 2010 until 31 December 2010, 1 January 2011 until 31 December 2011 and 1 January 2012 until 31 December 2012.’;
Odstopanje iz člena 1 se uporablja za proizvode in količine z Mauritiusa, navedene v Prilogi in prijavljene za sprostitev v prosti promet Skupnosti v obdobjih od 1. januarja 2008 do 31. decembra 2008, od 1. januarja 2009 do 31. decembra 2009, od 1. januarja 2010 do 31. decembra 2010, od 1. januarja 2011 do 31. decembra 2011 in od 1. januarja 2012 do 31. decembra 2012.“;
This Decision shall apply from 1 January 2008 until 31 December 2012.’;
Ta sklep se uporablja od 1. januarja 2008 do 31. decembra 2012.“;
By way of derogation from Annex II to Regulation (EC) No 1528/2007 and in accordance with Article 36(1)(a) of that Annex, preserved tuna and tuna loins of HS Heading 1604 manufactured from non-originating tuna of HS Headings 0302 or 0303 shall be regarded as originating in Seychelles in accordance with the terms set out in Articles 2 to 5 of this Decision.’;
Z odstopanjem od Priloge II k Uredbi (ES) št. 1528/2007 in v skladu s členom 36(1)(a) navedene priloge se konzervirani tun in fileti tuna s tarifno številko HS 1604, proizvedeni iz tuna brez porekla s tarifno številko HS 0302 ali 0303, štejejo za proizvode s poreklom s Sejšelov v skladu s pogoji iz členov 2 do 5 te odločbe.“;
The derogation provided for in Article 1 shall apply to the products and the quantities set out in the Annex which are declared for release for free circulation into the Community from Seychelles during the periods of 1 January 2008 until 31 December 2008, 1 January 2009 until 31 December 2009, 1 January 2010 until 31 December 2010, 1 January 2011 until 31 December 2011 and 1 January 2012 until 31 December 2012.’;
Odstopanje iz člena 1 se uporablja za proizvode in količine s Sejšelov, navedene v Prilogi in prijavljene za sprostitev v prosti promet Skupnosti v obdobjih od 1. januarja 2008 do 31. decembra 2008, od 1. januarja 2009 do 31. decembra 2009, od 1. januarja 2010 do 31. decembra 2010, od 1. januarja 2011 do 31. decembra 2011 in od 1. januarja 2012 do 31. decembra 2012.“;
By way of derogation from Annex II to Regulation (EC) No 1528/2007 and in accordance with its Article 36(1)(a), preserved tuna and tuna loins of HS Heading 1604 manufactured from non-originating tuna of HS Headings 0302 or 0303 shall be regarded as originating in Madagascar in accordance with the terms set out in Articles 2 to 5 of this Decision.’;
Z odstopanjem od Priloge II k Uredbi (ES) št. 1528/2007 in v skladu s členom 36(1)(a) navedene priloge se konzervirani tun in fileti tuna s tarifno številko HS 1604, proizvedeni iz tuna brez porekla s tarifno številko HS 0302 ali 0303, štejejo za proizvode s poreklom z Madagaskarja v skladu s pogoji iz členov 2 do 5 te odločbe.“;
The derogation provided for in Article 1 shall apply to the products and the quantities set out in the Annex which are declared for release for free circulation into the Community from Madagascar during the periods of 1 January 2008 until 31 December 2008, 1 January 2009 until 31 December 2009, 1 January 2010 until 31 December 2010, 1 January 2011 until 31 December 2011 and 1 January 2012 until 31 December 2012.’;
Odstopanje iz člena 1 se uporablja za proizvode in količine z Madagaskarja, navedene v Prilogi in prijavljene za sprostitev v prosti promet Skupnosti v obdobjih od 1. januarja 2008 do 31. decembra 2008, od 1. januarja 2009 do 31. decembra 2009, od 1. januarja 2010 do 31. decembra 2010, od 1. januarja 2011 do 31. decembra 2011 in od 1. januarja 2012 do 31. decembra 2012.“;
This Decision shall apply from 1 January 2012.
Ta sklep začne veljati 1. januarja 2012.
OJ L 168, 28.6.2011, p. 12.
UL L 168, 28.6.2011, str. 12.
In any form of packaging whereby the product is considered as preserved within the meaning of HS heading ex 1604.’
V kateri koli obliki pakiranja, s čimer se proizvod šteje kot konzerviran v smislu številke HS ex 1604.“
By Commission Implementing Decision 2011/377/EU [3] extension of that temporary derogation was granted until 31 December 2011.
Z Izvedbenim sklepom Komisije 2011/377/EU [3] je odobrila podaljšanje navedenega začasnega odstopanja do 31. decembra 2011.
On 6 October 2011 Mauritius requested in accordance with Article 36 of Annex II to Regulation (EC) No 1528/2007 a new derogation from the rules of origin set out in that Annex.
Mauritius je 6. oktobra 2011 na podlagi člena 36 Priloge II k Uredbi (ES) št. 1528/2007 zahteval novo odstopanje od pravil o poreklu iz navedene priloge.
By Implementing Decision 2011/377/EU extension of that temporary derogation was granted until 31 December 2011.
Z Izvedbenim sklepom 2011/377/EU je odobrila podaljšanje navedenega začasnega odstopanja do 31. decembra 2011.
On 17 November 2011 Seychelles requested in accordance with Article 36 of Annex II to Regulation (EC) No 1528/2007 a new derogation from the rules of origin set out in that Annex.
Sejšeli so 17. novembra 2011 na podlagi člena 36 Priloge II k Uredbi (ES) št. 1528/2007 zahtevali novo odstopanje od pravil o poreklu iz navedene priloge.
On 18 September 2008 the Commission adopted Decision 2008/751/EC [5] granting a temporary derogation from the rules of origin laid down in Annex II to Regulation (EC) No 1528/2007 to take account of the special situation of Madagascar with regard to preserved tuna and tuna loins.
Komisija je 18. septembra 2008 sprejela Odločbo 2008/751/ES [5], s katero je odobrila začasno odstopanje od pravil o poreklu iz Priloge II k Uredbi (ES) št. 1528/2007 zaradi upoštevanja posebnih razmer na Madagaskarju v zvezi s konzerviranim tunom in fileti tuna.
On 25 October 2011 Madagascar requested in accordance with Article 36 of Annex II to Regulation (EC) No 1528/2007 a new derogation from the rules of origin set out in that Annex.
Madagaskar je 25. oktobra 2011 na podlagi člena 36 Priloge II k Uredbi (ES) št. 1528/2007 zahteval novo odstopanje od pravil o poreklu iz navedene priloge.
According to this information sourcing of raw originating tuna remains difficult due to the problem of piracy in the Indian Ocean.
Glede na te podatke ostaja ulov surovega tuna s poreklom težaven zaradi problema piratstva v Indijskem oceanu.
Decisions 2008/603/EC, 2008/691/EC and 2008/751/EC applied until 31 December 2011.
Odločbe 2008/603/ES, 2008/691/ES in 2008/751/ES so se uporabljale do 31. decembra 2011.
It is necessary to ensure continuity of importations from the ACP countries to the Union as well as a smooth transition to the Interim Economic Partnership Agreement between the Eastern and Southern Africa States on the one part and the European Community and its Member States on the other part (ESA-EU Interim Economic Partnership Agreement).
Zagotoviti je treba nadaljevanje uvoza iz držav AKP v Unijo, kot tudi nemoten prehod k Začasnemu sporazumu o gospodarskem partnerstvu med Evropsko skupnostjo in njenimi državami članicami na eni strani ter vzhodnimi in južnimi afriškimi državami na drugi strani (Začasni sporazum o gospodarskem partnerstvu ESA-EU).
of 10 April 2012
z dne 10. aprila 2012
allowing Member States to extend provisional authorisations granted for the new active substances amisulbrom, chlorantraniliprole, meptyldinocap, pinoxaden, silver thiosulphate and tembotrione
o dovoljenju državam članicam za podaljšanje začasnih registracij, odobrenih za nove aktivne snovi amisulbrom, klorantraniliprol, meptildinokap, pinoksaden, srebrov tiosulfat in tembotrion
Commission Decision 2007/669/EC [3] confirmed that the dossier was complete and could be considered as satisfying, in principle, the data and information requirements of Annex II and Annex III to that Directive.
Odločba Komisije 2007/669/ES [3] je potrdila, da je dokumentacija popolna ter da načeloma vsebuje zahtevane podatke in informacije iz prilog II in III k navedeni direktivi.
In accordance with Article 6(2) of Directive 91/414/EEC, in February 2007 Ireland received an application from DuPont International Operations SARL for the inclusion of the active substance chlorantraniliprole in Annex I to Directive 91/414/EEC.
V skladu s členom 6(2) Direktive 91/414/EGS je Irska februarja 2007 prejela zahtevek od družbe DuPont International Operations SARL za vključitev aktivne snovi klorantraniliprol v Prilogo I k Direktivi 91/414/EGS.
Commission Decision 2007/560/EC [4] confirmed that the dossier was complete and could be considered as satisfying, in principle, the data and information requirements of Annex II and Annex III to that Directive.
Z Odločbo Komisije 2007/560/ES [4] je bilo potrjeno, da je dokumentacija popolna ter da načeloma vsebuje zahtevane podatke in informacije iz prilog II in III k navedeni direktivi.
Commission Decision 2006/589/EC [5] confirmed that the dossier was complete and could be considered as satisfying, in principle, the data and information requirements of Annex II and Annex III to that Directive.
Z Odločbo Komisije 2006/589/ES [5] je bilo potrjeno, da je dokumentacija popolna ter da načeloma vsebuje zahtevane podatke in informacije iz prilog II in III k navedeni direktivi.
Commission Decision 2005/459/EC [6] confirmed that the dossier was complete and could be considered as satisfying, in principle, the data and information requirements of Annex II and Annex III to that Directive.
Z Odločbo Komisije 2005/459/ES [6] je bilo potrjeno, da je dokumentacija popolna ter da načeloma vsebuje zahtevane podatke in informacije iz prilog II in III k navedeni direktivi.
Commission Decision 2003/850/EC [7] confirmed that the dossier was complete and could be considered as satisfying, in principle, the data and information requirements of Annex II and Annex III to that Directive.
Z Odločbo Komisije 2003/850/ES [7] je bilo potrjeno, da je dokumentacija popolna ter da načeloma vsebuje zahtevane podatke in informacije iz prilog II in III k navedeni direktivi.
Commission Decision 2006/586/EC [8] confirmed that the dossier was complete and could be considered as satisfying, in principle, the data and information requirements of Annex II and Annex III to that Directive.
Z Odločbo Komisije 2006/586/ES [8] je bilo potrjeno, da je dokumentacija popolna ter da načeloma vsebuje zahtevane podatke in informacije iz prilog II in III k navedeni direktivi.
Confirmation of the completeness of the dossiers was necessary in order to allow them to be examined in detail and to allow Member States the possibility of granting provisional authorisations, for periods of up to three years, for plant protection products containing the active substances concerned, while complying with the conditions laid down in Article 8(1) of Directive 91/414/EEC and, in particular, the conditions relating to the detailed assessment of the active substances and the plant protection products in the light of the requirements laid down by that Directive.
Popolnost dokumentacij je bilo treba potrditi, da se omogoči njihova podrobna preučitev in se državam članicam omogoči izdaja začasnih registracij za največ tri leta za fitofarmacevtska sredstva, ki vsebujejo zadevne aktivne snovi, ob izpolnjevanju pogojev iz člena 8(1) Direktive 91/414/EGS ter zlasti pogojev za podrobno oceno aktivnih snovi in fitofarmacevtskih sredstev v zvezi z zahtevami iz navedene direktive.
The rapporteur Member States submitted the respective draft assessment reports to the Commission on 15 July 2008 (amisulbrom), on 11 February 2009 (chlorantraniliprole), on 25 October 2006 (meptyldinocap), on 30 November 2005 (pinoxaden), on 9 November 2005 (silver thiosulphate) and on 2 February 2007 (tembotrione).
Zadevna država članica poročevalka je Komisiji 15. julija 2008 predložila osnutek poročila o oceni za amisulbrom, 11. februarja 2009 za klorantraniliprol, 25. oktobra 2006 za meptildinokap, 30. novembra 2005 za pinoksaden, 9. novembra 2005 za srebrov tiosulfat in 2. februarja 2007 za tembotrion.
Therefore, the examination of the dossiers is still ongoing and it will not be possible to complete the evaluation within the time-frame provided for in Directive 91/414/EEC, read in conjunction with Commission Decisions 2010/353/EU [9] (amisulbrom, chlorantraniliprole, meptyldinocap and pinoxaden) and 2010/149/EU [10] (silver thiosulphate and tembotrione).
Zato pregled dokumentacij še vedno poteka, ocene pa ne bo mogoče zaključiti v roku iz Direktive 91/414/EGS, ki se razlaga skupaj s sklepoma Komisije 2010/353/EU [9] (amisulbrom, klorantraniliprol, meptildinokap in pinoksaden) ter 2010/149/EU [10] (srebrov tiosulfat in tembotrion).
As the evaluation so far has not identified any reason for immediate concern, Member States should be given the possibility of prolonging provisional authorisations granted for plant protection products containing the active substances concerned for a period of 24 months in accordance with the provisions of Article 8 of Directive 91/414/EEC so as to enable the examination of the dossiers to continue.
Ker pri ocenjevanju še ni bil ugotovljen nikakršen razlog za neposredno zaskrbljenost, bi bilo treba državam članicam v skladu z določbami člena 8 Direktive 91/414/EGS omogočiti 24-mesečno podaljšanje začasnih registracij za fitofarmacevtska sredstva, ki vsebujejo zadevne aktivne snovi, da se lahko še naprej preučujejo dokumentacije.
It is expected that the evaluation and decision-making process with respect to a decision on a possible approval in accordance with Article 13(2) of Regulation (EC) No 1107/2009 for amisulbrom, chlorantraniliprole, meptyldinocap, pinoxaden, silver thiosulphate and tembotrione will have been completed within 24 months.
Pričakuje se, da bosta ocena in postopek odločanja glede odločitve o morebitni odobritvi v skladu s členom 13(2) Uredbe (ES) št. 1107/2009 za amisulbrom, klorantraniliprol, meptildinokap, pinoksaden, srebrov tiosulfat in tembotrion zaključena v 24 mesecih.
Member States may extend provisional authorisations for plant protection products containing amisulbrom, chlorantraniliprole, meptyldinocap, pinoxaden, silver thiosulphate or tembotrione for a period ending on 31 May 2014 at the latest.
Države članice lahko podaljšajo začasne registracije fitofarmacevtskih sredstev, ki vsebujejo aktivne snovi amisulbrom, klorantraniliprol, meptildinokap, pinoksaden, srebrov tiosulfat ali tembotrion najpozneje do 31. maja 2014.
This Decision shall expire on 31 May 2014.
Ta sklep preneha veljati 31. maja 2014.
Done at Brussels, 10 April 2012.
V Bruslju, 10. aprila 2012
OJ L 160, 26.6.2010, p. 26.
UL L 160, 26.6.2010, str. 26.
OJ L 60, 10.3.2010, p. 24.
UL L 60, 10.3.2010, str. 24.
on the signing, on behalf of the Union, of the Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis
o podpisu Dogovora med Evropsko unijo ter Republiko Islandijo, Kneževino Lihtenštajn, Kraljevino Norveško in Švicarsko konfederacijo o sodelovanju teh držav pri delu odborov, ki Evropski komisiji pomagajo pri izvajanju njenih izvršilnih pooblastil v zvezi z izvajanjem, uporabo in razvojem schengenskega pravnega reda, v imenu Unije
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 74, 77 and 79 in conjunction with Article 218(5) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti členov 74, 77 in 79 v povezavi s členom 218(5) Pogodbe,
Following the authorisation given to the Commission on 15 May 2006, negotiations with the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation regarding the participation by those States in the work of the committees which assist the Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis have been concluded.
Po tem, ko je Komisija 15. maja 2006 dobila pooblastilo, so bila zaključena pogajanja z Republiko Islandijo, Kneževino Lihtenštajn, Kraljevino Norveško in Švicarsko konfederacijo o sodelovanju teh držav pri delu odborov, ki Komisiji pomagajo pri izvajanju njenih izvršilnih pooblastil v zvezi z izvajanjem, uporabo in razvojem schengenskega pravnega reda.
Subject to its conclusion at a later date, the Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis (‘the Arrangement’) initialled on 30 June 2009 should be signed and the attached Joint Declaration be approved.
Dogovor med Evropsko unijo ter Republiko Islandijo, Kneževino Lihtenštajn, Kraljevino Norveško in Švicarsko konfederacijo o sodelovanju teh držav pri delu odborov, ki Evropski komisiji pomagajo pri izvajanju njenih izvršilnih pooblastil v zvezi z izvajanjem, uporabo in razvojem schengenskega pravnega reda (v nadaljnjem besedilu: Dogovor), ki je bil parafiran 30. junija 2009, bi bilo treba podpisati, s pridržkom njegove poznejše sklenitve, in odobriti priloženo Skupno izjavo.
This Decision does not prejudice the position of the United Kingdom, under the Protocol on the Schengen acquis integrated into the framework of the European Union annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and Council Decision 2000/365/EC of 29 May 2000, concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengen acquis [1].
Ta sklep ne vpliva na stališče Združenega kraljestva v skladu s Protokolom o schengenskem pravnem redu, vključenem v okvir Evropske unije, ki je priložen k Pogodbi o Evropski uniji in Pogodbi o delovanju Evropske unije, in v skladu s Sklepom Sveta 2000/365/ES z dne 29. maja 2000 o prošnji Združenega kraljestva Velika Britanija in Severna Irska za sodelovanje pri izvajanju nekaterih določb schengenskega pravnega reda [1].
This Decision does not prejudice the position of Ireland, under the Protocol on the Schengen acquis integrated into the framework of the European Union annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and Council Decision 2002/192/EC of 28 February 2002, concerning Ireland’s request to take part in some of the provisions of the Schengen acquis [2].
Ta sklep ne vpliva na stališče Irske v skladu s Protokolom o schengenskem pravnem redu, vključenem v okvir Evropske unije, ki je priložen k Pogodbi o Evropski uniji in Pogodbi o delovanju Evropske unije, in v skladu s Sklepom Sveta 2002/192/ES z dne 28. februarja 2002 o prošnji Irske, da sodeluje pri izvajanju nekaterih določb schengenskega pravnega reda [2].
This Decision shall not prejudice the position of Denmark, under the Protocol on the position of Denmark annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union,
Ta sklep ne vpliva na stališče Danske, v skladu s Protokolom o stališču Danske, ki je priložen Pogodbi o Evropski uniji in Pogodbi o delovanju Evropske unije –
The signing of the Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation on the participation by those States in the work of the committees which assist the European Commission in the exercise of its executive powers as regards the implementation, application and development of the Schengen acquis (‘the Arrangement’) is hereby approved on behalf of the Union, subject to its conclusion.
Podpis Dogovora med Evropsko unijo ter Republiko Islandijo, Kneževino Lihtenštajn, Kraljevino Norveško in Švicarsko konfederacijo o sodelovanju teh držav pri delu odborov, ki Evropski komisiji pomagajo pri izvajanju njenih izvršilnih pooblastil v zvezi z izvajanjem, uporabo in razvojem schengenskega pravnega reda (v nadaljnjem besedilu: Dogovor), se odobri v imenu Unije, s pridržkom sklenitve navedenega dogovora.
The text of the Arrangement is attached to this Decision.
Besedilo Dogovora je priloženo k temu sklepu.
The Joint Declaration attached to this Decision is hereby approved on behalf of the Union.
Skupna izjava, priložena temu sklepu, se odobri v imenu Unije.
The President of the Council is hereby authorised to designate the person(s) empowered to sign the Arrangement on behalf of the Union, subject to its conclusion.
Predsednik Sveta je pooblaščen, da imenuje osebo(-e), pooblaščeno(-e) za podpis Dogovora v imenu Unije, s pridržkom njegove sklenitve.
of 11 April 2012
z dne 11. aprila 2012
amending Decision 2008/961/EC on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements
o spremembi Odločbe 2008/961/ES o nacionalnih računovodskih standardih nekaterih tretjih držav in mednarodnih standardih računovodskega poročanja, ki jih izdajatelji vrednostih papirjev iz tretjih držav uporabljajo pri pripravi svojih konsolidiranih računovodskih izkazov