natgillin/translations-raw huggingface dataset:
Adjustments are made for significant changes in exchange rates up to the end of the reporting period of the reporting entity in accordance with IFRS 10.
Opravijo se prilagoditve zaradi pomembnih sprememb menjalnih tečajev vse do konca poročevalnega obdobja poročajočega podjetja v skladu z MSRP 10.
The same …
Enako …
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 3(b), 8, 11, 18, 19, 33, 44–46 and 48A.
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, so bili spremenjeni 3.(b), 8., 11., 18., 19., 33., 44.–46. in 48.A člen.
D19 Paragraph 3 is amended as follows:
D19 Spremeni se 3. člen:
This Standard requires disclosure of related party transactions, transactions and outstanding balances, including commitments, in the consolidated and separate financial statements of a parentor investors with joint control of, or significant influence over, an investee presented in accordance with IFRS 10 Consolidated Financial Statements or IAS 27 Separate Financial Statements.
Ta standard v skladu z MSRP 10 Konsolidirani računovodski izkazi ali MRS 27 Ločeni računovodski izkazi zahteva razkritje razmerij, transakcij in neporavnanih obveznosti, vključno z obvezami, med povezanimi strankami v konsolidiranih in ločenih računovodskih izkazih obvladujočega podjetja ali naložbenikov s skupnim obvladovanjem podjetja, v katero se naloži, ali pomembnim vplivom v njem.
This Standard also applies to individual financial statements.
Ta standard se uporablja tudi za individualne računovodske izkaze.
Paragraph 28A is added as follows:
Doda se 28.A člen:
IFRS 10, IFRS 11 Joint Arrangements and IFRS 12, issued in May 2011, amended paragraphs 3, 9, 11(b), 15, 19(b) and (e) and 25.
Z MSRP 10, MSRP 11 Skupni aranžmaji in MSRP 12, ki so bili izdani maja 2011, so bili spremenjeni 3., 9., 11.(b), 15., 19.(b) in (e) ter 25. člen.
An entity shall apply those amendments when it applies IFRS 10, IFRS 11 and IFRS 12.
Podjetje mora navedene spremembe uporabiti, kadar uporablja MSRP 10, MSRP 11 in MSRP 12.
D20 In IAS 27 Consolidated and Separate Financial Statements, the requirements relating to consolidated financial statements are deleted and moved to IFRS 10 where appropriate.
D20 V MRS 27 Konsolidirani in ločeni računovodski izkazi se izbrišejo zahteve v zvezi s konsolidiranimi računovodskimi izkazi in se po potrebi prestavijo v MSRP 10.
The accounting and disclosure requirements for separate financial statements remain in IAS 27; the title is amended to Separate Financial Statements, the remaining paragraphs are renumbered sequentially, the scope is adjusted and other editorial changes are made.
Računovodske zahteve in zahteve po razkritju za ločene računovodske izkaze ostanejo v MRS 27; naslov se spremeni v Ločeni računovodski izkazi, ostali členi se zaporedno preštevilčijo, področje uporabe se prilagodi in izvedejo se druge redakcijske spremembe.
The accounting and disclosure requirements remaining in IAS 27 (as amended in 2011) are also updated to reflect the guidance in IFRS 10, IFRS 11, IFRS 12 and IAS 28 (as amended in 2011).
Računovodske zahteve in zahteve po razkritju, ki ostanejo v MRS 27 (kakor je bil spremenjen leta 2011), se prav tako posodobijo, da izražajo napotke iz MSRP 10, MSRP 11, MSRP 12 in MRS 28 (kakor je bil spremenjen leta 2011).
Details of the destination of paragraphs in IAS 27 (as amended in 2008) are contained in the table of concordance attached to IAS 27 (as amended in 2011).
Podrobnosti o tem, kam se premaknejo členi v MRS 27 (kakor je bil spremenjen leta 2008), so navedene v preglednici skladnosti, priloženi MRS 27 (kakor je bil spremenjen leta 2011).
D21 Paragraph 4(a) is amended and paragraph 97I is added as follows:
D21 Spremeni se 4.(a) člen in doda se 97.I člen:
However, in some cases, IAS 27, or IAS 28 permits an entity to account for an interest in a subsidiary, associate or joint venture using IAS 39…
Vendar je v skladu z MRS 27 ali MRS 28 v nekaterih primerih podjetju dovoljeno, da obračuna delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu z uporabo MRS 39; …
IFRS 10 and IFRS 11, issued in May 2011, amended paragraphs 4(a) and AG29.
Z MSRP 10 in MSRP 11, ki sta bila izdana maja 2011, sta bila spremenjena 4.(a) in AG29. člen.
D22 In the Appendix, paragraph AG29 is amended as follows:
D22 Spremeni se AG29. člen Priloge:
In consolidated financial statements, an entity presents non-controlling interests—ie the interests of other parties in the equity and income of its subsidiaries—in accordance with IAS 1 and IFRS 10.
V konsolidiranih računovodskih izkazih podjetje predstavi neobvladujoče deleže, tj. deleže ostalih strank v lastniškem kapitalu in prihodku svojih odvisnih podjetij, v skladu z MRS 1 in MSRP 10.
When …
Kadar …
D23 Paragraph 4 is amended and paragraph 74B is added as follows:
D23 Spremeni se 4. člen in doda se 74.B člen.
When an entity presents both consolidated financial statements and separate financial statements prepared in accordance with IFRS 10 Consolidated Financial Statements and IAS 27 Separate Financial Statements, respectively, the disclosures required by this Standard need be presented only on the basis of the consolidated information.
Kadar podjetje predstavi konsolidirane računovodske izkaze in ločene računovodske izkaze, ki so pripravljeni v skladu z MSRP 10 Konsolidirani računovodski izkazi in MRS 27 Ločeni računovodski izkazi, je treba razkritja, ki jih zahteva ta standard, prikazati le na podlagi konsolidiranih informacij.
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 4, 40 and A11.
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, so bili spremenjeni 4., 40. in A11. člen.
D24 Paragraph 4(a) is amended and paragraph 140H is added as follows:
D24 Spremeni se 4.(a) člen in doda se 140.H člen.
4 This Standard applies to financial assets classified as:
4 Ta standard se uporablja za vsa finančna sredstva, razvrščena kot:
subsidiaries, as defined in IFRS 10 Consolidated Financial Statements;
odvisna podjetja, kot so opredeljena v MSRP 10 Konsolidirani računovodski izkazi;
IFRS 10 and IFRS 11, issued in May 2011, amended paragraph 4, the heading above paragraph 12(h) and paragraph 12(h).
Z MSRP 10 in MSRP 11, ki sta bila izdana maja 2011, so bili spremenjeni 4. člen, naslov nad 12.(h) členom in 12(h). člen.
D25 [Not applicable to requirements]
D25 [Ne velja za zahteve.]
IAS 38
MRS 38
D26 Paragraph 3(e) is amended and paragraph 130F is added as follows:
D26 Spremeni se 3.(e) člen in doda se 130.F člen.
3 If another Standard prescribes the accounting for a specific type of intangible asset, an entity applies that Standard instead of this Standard.
3 Če drug standard predpisuje obračunavanje posebne vrste neopredmetenega sredstva, podjetje uporablja tisti standard in ne tega.
For example, this Standard does not apply to:
Ta standard se na primer ne uporablja za:
financial assets as defined in IAS 32.
finančna sredstva iz MRS IAS 32.
The recognition and measurement of some financial assets are covered by IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures.
Pripoznavanje in merjenje nekaterih finančnih sredstev je zajeto v MSRP 10 Konsolidirani računovodski izkazi, MRS 27 Ločeni računovodski izkazi ter MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige.
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraph 3(e).
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, je bil spremenjen 3.(e) člen.
Financial Instruments: Recognition and Measurement (as amended at October 2009)
Finančni instrumenti: pripoznavanje in merjenje (kakor je bil spremenjen oktobra 2009)
2 This Standard shall be applied by all entities to all types of financial instruments except:
D27 Spremenita se 2.(a) in 15. člen, doda pa se 103.P člen: 2 Ta standard morajo uporabljati vsa podjetja za vse vrste finančnih instrumentov, razen za:
those interests in subsidiaries, associates and joint ventures that are accounted for in accordance with IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements, or IAS 28 Investments in Associates and Joint Ventures.
deleže v odvisnih podjetjih, pridruženih podjetjih in skupnih podvigih, ki se obračunajo v skladu z MSRP 10 Konsolidirani računovodski izkazi, MRS 27 Ločeni računovodski izkazi ali MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige.
However, entities shall apply this Standard to an interest in a subsidiary, associate or joint venture that according to IAS 27, or IAS 28 or IAS 31 is accounted for under this Standard.
Vendar morajo podjetja uporabljati ta standard za delež v odvisnem podjetju, pridruženem podjetju ali skupnem podvigu, ki se v skladu z MRS 27, ali MRS 28 ali MRS 31 obračunava po tem standardu.
15 In consolidated financial statements, paragraphs 16–23 and Appendix A paragraphs AG34–AG52 are applied at a consolidated level.
15 V konsolidiranih računovodskih izkazih se 16.–23. člen in AG34.–AG52. člen Priloge A uporabljajo na konsolidirani ravni.
Hence, an entity first consolidates all subsidiaries in accordance with IFRS 10 and then applies paragraphs 16–23 and Appendix A paragraphs AG34–AG52 to the resulting group.
Zato podjetje najprej konsolidira vsa odvisna podjetja v skladu z MSRP 10, nato pa uporabi 16.–23. člen in AG34.–AG52. člen Priloge A za nastalo skupino.
IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 2(a), 15, AG3, AG36–AG38 and AG41(a).
Z MSRP 10 in MSRP 11 Skupni aranžmaji, ki sta bila izdana maja 2011, so bili spremenjeni 2.(a), 15., AG3., AG36.–AG38. in AG41.(a) člen.
D28 In Appendix A paragraphs AG36–AG38 are amended as follows:
D28 Spremenijo se AG36.–AG38. člen Priloge A:
In paragraph AG36, ‘(including any SPE)’ in the first box of the flow chart is deleted.
V AG36. členu se v prvem polju shematskega prikaza izbriše besedilo „(tudi morebitna podjetja za posebne namene)“.
The situation described in paragraph 18(b) (when an entity retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more recipients) occurs, for example, if the entity is a trust, and issues to investors beneficial interests in the underlying financial assets that it owns and provides servicing of those financial assets.
Položaj, opisan v 18.(b) členu (ko podjetje zadrži pogodbene pravice do prejema denarnih tokov iz finančnega sredstva, prevzame pa pogodbeno obvezo za plačilo tistih denarnih tokov enemu ali več podjetjem), se pojavi, če je podjetje na primer sklad in naložbenikom izda pomembne deleže v temeljnih finančnih sredstvih, ki jih poseduje, in servisira ta finančna sredstva.
In that case, the financial assets qualify for derecognition if the conditions in paragraphs 19 and 20 are met.
V takšnem primeru so finančna sredstva primerna za odpravo pripoznanja, če so izpolnjeni pogoji iz 19. in 20. člena.
In applying paragraph 19, the entity could be, for example, the originator of the financial asset, or it could be a group that includes a subsidiary that has acquired the financial asset and passes on cash flows to unrelated third party investors.
Če uporabi 19. člen, bi lahko bilo podjetje na primer izvirni osnovalec finančnega sredstva ali skupina, ki vključuje odvisno podjetje, ki je pridobilo finančno sredstvo in prenaša denarne tokove nepovezanim tretjim naložbenikom.
IFRIC 5
OPMSRP 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Pravica do deležev, ki izhajajo iz skladov za razgradnjo, obnovo in ponovno oživljanje okolja
D29 In the ‘references’, the entries for IAS 27 and IAS 31 are deleted, the entry for IAS 28 is amended to ‘IAS 28 Investments in Associates and Joint Ventures’ and entries for IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements are added.
D29 V „sklicevanjih“ se izbrišejo vnosi za MRS 27 in MRS 31, vnos za MRS 28 se spremeni v „MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige“, dodata pa se vnosa za MSRP 10 Konsolidirani računovodski izkazi in MSRP 11 Skupni aranžmaji.
Paragraph 8 is amended and paragraph 14B is added as follows:
Spremeni se 8. člen in doda se 14.B člen.
8 The contributor shall determine whether it has control or joint control of, or significant influence over the fund by reference to IFRS 10, IFRS 11 and IAS 28.
8 Vlagatelj mora določiti, ali obvladuje, skupaj obvladuje ali ima v skladu pomemben vpliv s sklicevanjem na MSRP 10, MSRP 11 in MRS 28.
If it does, the contributor shall account for its interest in the fund in accordance with those Standards.
Če to drži, vlagatelj svoj delež v skladu obračuna skladno s temi standardi.
IFRS 10 and IFRS 11, issued in May 2011, amended paragraphs 8 and 9.
Z MSRP 10 in MSRP 11, ki sta bila izdana maja 2011, sta bila spremenjena 8. in 9. člen.
D30 In the ‘references’, an entity for ‘IFRS 10 Consolidated Financial Statements’ is added.
D30 V „sklicevanjih“ se doda vnos za „MSRP 10 Konsolidirani računovodski izkazi“.
Paragraph 7 is amended and paragraph 19 is added as follows:
Spremeni se 7. člen in doda se 19. člen.
7 In accordance with paragraph 5, this Interpretation does not apply when an entity distributes some of its ownership interests in a subsidiary but retains control of the subsidiary.
7 V skladu s 5. členom se to pojasnilo ne uporablja, kadar podjetje razdeli nekatere od svojih deležev v lastniškem kapitalu v odvisnem podjetju, vendar odvisno podjetje še naprej obvladuje.
The entity making a distribution that results in the entity recognising a non-controlling interest in its subsidiary accounts for the distribution in accordance with IFRS 10.
Podjetje, ki opravi razdelitev, katere posledica je, da podjetje pripozna neobvladujoči delež v odvisnem podjetju, obračuna razdelitev v skladu z MSRP 10.
19 IFRS 10, issued in May 2011, amended paragraph 7.
19 Z MSRP 10, ki je bil izdan maja 2011, je bil spremenjen 7. člen.
An entity shall apply that amendment when it applies IFRS 10.
Podjetje mora uporabiti navedeno spremembo, kadar uporablja MSRP 10.
INTERNATIONAL FINANCIAL REPORTING STANDARD 11
MEDNARODNI STANDARD RAČUNOVODSKEGA POROČANJA 11
The objective of this IFRS is to establish principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (ie joint arrangements).
Cilj tega MSRP je opredeliti načela za računovodsko poročanje podjetij, ki imajo delež v skupaj obvladovanih aranžmajih (tj. skupnih aranžmajih).
2 To meet the objective in paragraph 1, this IFRS defines joint control and requires an entity that is a party to a joint arrangement to determine the type of joint arrangement in which it is involved by assessing its rights and obligations and to account for those rights and obligations in accordance with that type of joint arrangement.
2 Za uresničevanje cilja iz 1. člena ta MSRP opredeljuje skupno obvladovanje in od podjetja, ki je stranka v skupnem aranžmaju, zahteva, da določi vrsto skupnega aranžmaja, v katerem je udeležen, tako da oceni svoje pravice in obveze ter jih obračuna v skladu z zadevno vrsto skupnega aranžmaja.
This IFRS shall be applied by all entities that are a party to a joint arrangement.
Ta MSRP morajo uporabljati vsa podjetja, ki so stranke v skupnem aranžmaju.
JOINT ARRANGEMENTS
SKUPNI ARANŽMAJI
A joint arrangement is an arrangement of which two or more parties have joint control.
Skupna ureditev je ureditev, pri kateri imata dve stranki ali več strank skupno obvladovanje.
A joint arrangement has the following characteristics:
Značilnosti skupnega aranžmaja so:
The parties are bound by a contractual arrangement (see paragraphs B2–B4).
stranke zavezuje pogodbeni sporazum (glej B2.–B4. člen);
The contractual arrangement gives two or more of those parties joint control of the arrangement (see paragraphs 7–13).
pogodbeni sporazum dvema ali več strankam dodeljuje skupno obvladovanje aranžmaja (glej 7.–13. člen).
A joint arrangement is either a joint operation or a joint venture.
Skupni aranžma je lahko skupna dejavnost ali skupni podvig.
Joint control
Skupno obvladovanje
Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.
Skupno obvladovanje je pogodbeno dogovorjena delitev obvladovanja, ki obstaja samo, kadar je za odločitve o zadevnih dejavnostih potrebno soglasje strank, ki si delijo obvladovanje.
8 An entity that is a party to an arrangement shall assess whether the contractual arrangement gives all the parties, or a group of the parties, control of the arrangement collectively.
8 Podjetje, ki je stranka v aranžmaju, mora oceniti, ali pogodbeni sporazum vsem strankam ali skupini strank dodeljuje kolektivno obvladovanje aranžmaja.
All the parties, or a group of the parties, control the arrangement collectively when they must act together to direct the activities that significantly affect the returns of the arrangement (ie the relevant activities).
Vse stranke ali skupina strank kolektivno obvladuje aranžma, kadar mora s skupnim ukrepanjem usmerjati dejavnosti, ki imajo velik vpliv na donos aranžmaja (tj. zadevne dejavnosti).
9 Once it has been determined that all the parties, or a group of the parties, control the arrangement collectively, joint control exists only when decisions about the relevant activities require the unanimous consent of the parties that control the arrangement collectively.
9 Ko je določeno, da vse stranke ali skupina strank kolektivno obvladuje aranžma, skupno obvladovanje obstaja le, kadar je za odločitve o zadevnih dejavnostih potrebno soglasje strank, ki kolektivno obvladujejo aranžma.
10 In a joint arrangement, no single party controls the arrangement on its own.
10 Skupnega aranžmaja nikoli ne obvladuje le ena stranka.
A party with joint control of an arrangement can prevent any of the other parties, or a group of the parties, from controlling the arrangement.
Stranka s skupnim obvladovanjem aranžmaja lahko vsaki drugi stranki ali skupini strank prepreči obvladovanje aranžmaja.
11 An arrangement can be a joint arrangement even though not all of its parties have joint control of the arrangement.
11 Aranžma je lahko skupni aranžma, čeprav ga ne obvladujejo skupaj vse njegove stranke.
This IFRS distinguishes between parties that have joint control of a joint arrangement (joint operators or joint venturers) and parties that participate in, but do not have joint control of, a joint arrangement.
Ta MSRP razlikuje med strankami s skupnim obvladovanjem skupnega aranžmaja (soizvajalci ali sopodvižniki) in strankami, ki sodelujejo v skupnem aranžmaju, vendar ga ne obvladujejo skupaj.
12 An entity will need to apply judgement when assessing whether all the parties, or a group of the parties, have joint control of an arrangement.
12 Pri oceni, ali vse stranke ali skupina strank skupaj obvladuje aranžma, bo moralo podjetje uporabiti presojo.
An entity shall make this assessment by considering all facts and circumstances (see paragraphs B5–B11).
Podjetje mora pri tej oceni upoštevati vsa dejstva in okoliščine (glej B5.–B11. člen).
13 If facts and circumstances change, an entity shall reassess whether it still has joint control of the arrangement.
13 V primeru spremembe dejstev in okoliščin mora podjetje ponovno oceniti, ali še vedno skupaj obvladuje aranžma.
Types of joint arrangement
Vrste skupnega aranžmaja
An entity shall determine the type of joint arrangement in which it is involved.
Podjetje določi vrsto skupnega aranžmaja, v katerem je udeleženo.
The classification of a joint arrangement as a joint operation or a joint venture depends upon the rights and obligations of the parties to the arrangement.
Razvrstitev skupnega aranžmaja kot skupna dejavnost ali skupni podvig je odvisna od pravic in obvez strank v aranžmaju.
A joint operation is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.
Skupna dejavnost je skupni aranžma, pri čemer imajo stranke, ki skupaj obvladujejo aranžma, pravice do sredstev in obveze iz obveznosti, povezanih z aranžmajem.
Those parties are called joint operators.
Te stranke se imenujejo soizvajalci.
A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Skupni podvig je skupna ureditev, pri kateri imajo stranke s skupnim obvladovanjem ureditve pravice do čistih sredstev ureditve.
Those parties are called joint venturers.
Te stranke se imenujejo sopodvižniki.
17 An entity applies judgement when assessing whether a joint arrangement is a joint operation or a joint venture.
17 Podjetje pri oceni, ali je skupni aranžma skupna dejavnost ali skupni podvig, uporabi presojo.
An entity shall determine the type of joint arrangement in which it is involved by considering its rights and obligations arising from the arrangement.
Podjetje določi vrsto skupnega aranžmaja, v katerem je udeleženo, tako da upošteva pravice in obveze, ki izhajajo iz aranžmaja.
An entity assesses its rights and obligations by considering the structure and legal form of the arrangement, the terms agreed by the parties in the contractual arrangement and, when relevant, other facts and circumstances (see paragraphs B12–B33).
Podjetje oceni svoje pravice in obveze, pri čemer upošteva strukturo in pravno obliko aranžmaja, pogoje, s katerimi so se stranke strinjale v pogodbenem sporazumu, ter druga dejstva in okoliščine, kadar je to ustrezno (glej B12.–B33. člen).
18 Sometimes the parties are bound by a framework agreement that sets up the general contractual terms for undertaking one or more activities.
18 Stranke v nekaterih primerih zavezuje okvirni sporazum, ki določa splošne pogodbene pogoje za izvajanje ene ali več dejavnosti.
The framework agreement might set out that the parties establish different joint arrangements to deal with specific activities that form part of the agreement.
Okvirni sporazum lahko določa, da stranke ustanavljajo različne skupne aranžmaje za obravnavanje posebnih dejavnosti, ki so del sporazuma.
Even though those joint arrangements are related to the same framework agreement, their type might be different if the parties’ rights and obligations differ when undertaking the different activities dealt with in the framework agreement.
Čeprav so ti skupni aranžmaji povezani z istim okvirnim sporazumom, so lahko različnih vrst, če se pravice in obveze strank pri izvajanju različnih dejavnosti, obravnavanih v okvirnem sporazumu, razlikujejo.
Consequently, joint operations and joint ventures can coexist when the parties undertake different activities that form part of the same framework agreement.
Tako je mogoč soobstoj skupnih dejavnosti in skupnih podvigov, kadar stranke izvajajo različne dejavnosti, ki so del istega okvirnega sporazuma.
19 If facts and circumstances change, an entity shall reassess whether the type of joint arrangement in which it is involved has changed.
19 V primeru spremembe dejstev in okoliščin mora podjetje ponovno oceniti, ali se je vrsta skupnega aranžmaja, v katerem je udeleženo, spremenila.
FINANCIAL STATEMENTS OF PARTIES TO A JOINT ARRANGEMENT
RAČUNOVODSKI IZKAZI STRANK V SKUPNEM ARANŽMAJU
Joint operations
Skupne dejavnosti
A joint operator shall recognise in relation to its interest in a joint operation:
Soizvajalec mora v zvezi s svojim deležem v skupni dejavnosti pripoznati:
its assets, including its share of any assets held jointly;
svoja sredstva, vključno z deležem katerih koli sredstev v skupni lasti;
its liabilities, including its share of any liabilities incurred jointly;
svoje obveznosti, vključno z deležem katerih koli obveznosti, ki jih prevzame z drugimi soizvajalci;
its revenue from the sale of its share of the output arising from the joint operation;
svoje prihodke iz prodaje deleža proizvodov iz skupne dejavnosti;
its share of the revenue from the sale of the output by the joint operation; and
svoj delež prihodkov iz prodaje proizvodov skupne dejavnosti in