natgillin/translations-raw huggingface dataset:
When calculating the thresholds in paragraphs 1 to 7, Member States may require the inclusion of income from other sources for undertakings for which "net turnover" is not relevant.
Države članice lahko pri izračunu pragov iz odstavkov 1 do 7 zahtevajo vključitev prihodka iz drugih virov za podjetja, za katera "čisti prihodek" ni relevanten.
Member States may require parent undertakings to calculate their thresholds on a consolidated basis rather than on an individual basis.
Države članice lahko od obvladujočih podjetij zahtevajo, da svoje prage izračunajo na konsolidirani in ne na individualni osnovi.
Member States may also require affiliated undertakings to calculate their thresholds on a consolidated or aggregated basis where such undertakings have been established for the sole purpose of avoiding the reporting of certain information.
Države članice lahko zahtevajo tudi, da povezana podjetja svoje prage izračunajo na konsolidirani ali združeni osnovi, kadar je izključni namen ustanovitve takih podjetij izogibanje poročanju nekaterih podatkov.
In order to adjust for the effects of inflation, the Commission shall at least every five years review and, where appropriate, amend, by means of delegated acts in accordance with Article 49, the thresholds referred to in paragraphs 1 to 7 of this Article, taking into account measures of inflation as published in the Official Journal of the European Union.
Za prilagajanje posledicam inflacije Komisija vsaj vsakih pet let pregleda in, kadar je to ustrezno, z delegiranimi akti v skladu s členom 49 spremeni prage iz odstavkov 1 do 7 tega člena, pri tem pa upošteva inflacijske ukrepe, objavljene v Uradnem listu Evropske unije.
GENERAL PROVISIONS AND PRINCIPLES
SPLOŠNE DOLOČBE IN NAČELA
The annual financial statements shall constitute a composite whole and shall for all undertakings comprise, as a minimum, the balance sheet, the profit and loss account and the notes to the financial statements.
Letni računovodski izkazi so sestavljena celota in za vsa podjetja zajemajo najmanj bilanco stanja, izkaz poslovnega izida in pojasnila k računovodskim izkazom.
Member States may require undertakings other than small undertakings to include other statements in the annual financial statements in addition to the documents referred to in the first subparagraph.
Države članice lahko od podjetij, ki niso mala podjetja, zahtevajo, da v letne računovodske izkaze poleg dokumentov iz prvega pododstavka vključijo tudi druge izkaze.
The annual financial statements shall be drawn up clearly and in accordance with the provisions of this Directive.
Letni računovodski izkazi so pripravljeni jasno in v skladu z določbami te direktive.
The annual financial statements shall give a true and fair view of the undertaking's assets, liabilities, financial position and profit or loss.
Letni računovodski izkazi resnično in pošteno prikazujejo sredstva, obveznosti, finančno stanje in poslovni izid podjetja.
Where the application of this Directive would not be sufficient to give a true and fair view of the undertaking's assets, liabilities, financial position and profit or loss, such additional information as is necessary to comply with that requirement shall be given in the notes to the financial statements.
Kadar uporaba te direktive ne bi zadoščala za resničen in pošten prikaz sredstev, obveznosti, finančnega stanja ter poslovnega izida podjetja, se v pojasnilih k računovodskim izkazom predložijo take dodatne informacije, ki so potrebne za izpolnitev te zahteve.
Where in exceptional cases the application of a provision of this Directive is incompatible with the obligation laid down in paragraph 3, that provision shall be disapplied in order to give a true and fair view of the undertaking's assets, liabilities, financial position and profit or loss.
Kadar je v izjemnih primerih uporaba določbe te direktive nezdružljiva z obveznostjo iz odstavka 3, se ta določba ne uporablja, da se tako zagotovi resničen in pošten prikaz sredstev, obveznosti, finančnega stanja ter poslovnega izida podjetja.
The disapplication of any such provision shall be disclosed in the notes to the financial statements together with an explanation of the reasons for it and of its effect on the undertaking's assets, liabilities, financial position and profit or loss.
Kadar se taka določba ne uporablja, se to navede v pojasnilih k računovodskim izkazom skupaj z utemeljitvijo vpliva neuporabe določbe na sredstva, obveznosti, finančno stanje ter poslovni izid podjetja.
The Member States may define the exceptional cases in question and lay down the relevant special rules which are to apply in those cases.
Države članice lahko opredelijo zadevne izjemne primere in določijo ustrezna posebna pravila, ki se uporabijo v teh primerih.
Member States may require undertakings other than small undertakings to disclose information in their annual financial statements which is additional to that required pursuant to this Directive.
Države članice lahko od podjetij, ki niso mala podjetja, zahtevajo, da v svojih letnih računovodskih izkazih poleg zahtevanih razkritij v skladu s to direktivo razkrijejo dodatne informacije.
By way of derogation from paragraph 5, Member States may require small undertakings to prepare, disclose and publish information in the financial statements which goes beyond the requirements of this Directive, provided that any such information is gathered under a single filing system and the disclosure requirement is contained in the national tax legislation for the strict purposes of tax collection.
Z odstopanjem od odstavka 5 lahko države članice od malih podjetij zahtevajo, da v računovodskih izkazih pripravijo, razkrijejo in objavijo informacije, kar presega zahteve iz te direktive, pod pogojem, da so take informacije zbrane v okviru enotnega sistema poročanja ter je zahteva po razkritju določena v nacionalni davčni zakonodaji izključno za namene pobiranja davkov.
The information required in accordance with this paragraph shall be included in the relevant part of the financial statements.
Informacije, ki se zahtevajo v skladu s tem odstavkom, se vključijo v ustrezen del računovodskih izkazov.
Member States shall communicate to the Commission any additional information they require in accordance with paragraph 6 upon the transposition of this Directive and when they introduce new requirements in accordance with paragraph 6 in national law.
Države članice pri prenosu te direktive in kadar v nacionalno pravo uvedejo nove zahteve v skladu z odstavkom 6, Komisiji sporočijo vse dodatne informacije, ki jih zahtevajo v skladu z odstavkom 6.
Member States using electronic solutions for filing and publishing annual financial statements shall ensure that small undertakings are not required to publish, in accordance with Chapter 7, the additional disclosures required by national tax legislation, as referred to in paragraph 6.
Države članice, ki uporabljajo elektronske rešitve za predložitev in objavljanje letnih računovodskih izkazov, zagotovijo, da malim podjetjem v skladu s poglavjem 7 ni treba objavljati dodatnih razkritij, ki jih zahteva nacionalna davčna zakonodaja, kakor je navedeno v odstavku 6.
General disclosure
Splošno razkritje
The document containing the financial statements shall state the name of the undertaking and the information prescribed by points (a) and (b) of Article 5 of Directive 2009/101/EC.
Dokument z računovodskimi izkazi vsebuje ime podjetja in informacije, določene v točkah (a) in (b) člena 5 Direktive 2009/101/ES.
General financial reporting principles
Splošna načela računovodskega poročanja
Items presented in the annual and consolidated financial statements shall be recognised and measured in accordance with the following general principles:
Postavke v letnih in konsolidiranih računovodskih izkazih se pripoznavajo in merijo v skladu z naslednjimi splošnimi načeli:
the undertaking shall be presumed to be carrying on its business as a going concern;
predpostavlja se, da podjetje posluje časovno neomejeno;
accounting policies and measurement bases shall be applied consistently from one financial year to the next;
računovodske usmeritve in podlage za merjenje se uporabljajo dosledno od enega do drugega poslovnega leta;
recognition and measurement shall be on a prudent basis, and in particular:
pripoznavanje in merjenje se opravljata po načelu preudarnosti, še zlasti:
only profits made at the balance sheet date may be recognised,
pripoznajo se lahko le dobički na dan bilance stanja,
all liabilities arising in the course of the financial year concerned or in the course of a previous financial year shall be recognised, even if such liabilities become apparent only between the balance sheet date and the date on which the balance sheet is drawn up, and
pripoznajo se vse obveznosti, ki nastanejo v zadevnem poslovnem letu ali v predhodnem poslovnem letu, tudi če postanejo razvidne šele med dnevom bilance stanja in dnevom, ko se ta bilanca pripravi, ter
all negative value adjustments shall be recognised, whether the result of the financial year is a profit or a loss;
pripoznajo se vsi negativni popravki vrednosti, ne glede na to, ali je rezultat poslovnega leta dobiček ali izguba;
amounts recognised in the balance sheet and profit and loss account shall be computed on the accrual basis;
zneski, pripoznani v bilanci stanja in izkazu poslovnega izida, se obračunajo na podlagi nastanka poslovnih dogodkov;
the opening balance sheet for each financial year shall correspond to the closing balance sheet for the preceding financial year;
začetna bilanca stanja za vsako poslovno leto se ujema z zaključno bilanco stanja predhodnega poslovnega leta;
the components of asset and liability items shall be valued separately;
sestavine postavk sredstev in obveznosti se valorizirajo ločeno;
any set-off between asset and liability items, or between income and expenditure items, shall be prohibited;
kakršen koli pobot med postavkami sredstev in obveznosti ali med postavkami prihodkov in odhodkov je prepovedan;
items in the profit and loss account and balance sheet shall be accounted for and presented having regard to the substance of the transaction or arrangement concerned;
postavke v izkazu poslovnega izida in bilanci stanja so obračunane in prikazane ob upoštevanju vsebine zadevne transakcije ali dogovora;
items recognised in the financial statements shall be measured in accordance with the principle of purchase price or production cost; and
postavke, pripoznane v računovodskih izkazih, se merijo v skladu z načelom nakupne cene ali proizvodnih stroškov in
the requirements set out in this Directive regarding recognition, measurement, presentation, disclosure and consolidation need not be complied with when the effect of complying with them is immaterial.
zahtev iz te direktive glede pripoznavanja, merjenja, prikaza, razkritja in konsolidacije ni treba izpolnjevati, kadar je učinek njihove izpolnitve nebistven.
Notwithstanding point (g) of paragraph 1, Member States may in specific cases permit or require undertakings to perform a set-off between asset and liability items, or between income and expenditure items, provided that the amounts which are set off are specified as gross amounts in the notes to the financial statements.
Ne glede na točko (g) odstavka 1 lahko države članice v posebnih primerih podjetjem dovolijo ali od njih zahtevajo, da opravijo pobot med postavkami sredstev in obveznosti ali med postavkami prihodkov in odhodkov, pod pogojem, da so v pojasnilih k računovodskim izkazom pobotani zneski opredeljeni kot bruto zneski.
Member States may exempt undertakings from the requirements of point (h) of paragraph 1.
Države članice lahko podjetja izvzamejo iz zahtev iz točke (h) odstavka 1.
Member States may limit the scope of point (j) of paragraph 1 to presentation and disclosures.
Države članice lahko področje uporabe točke (j) odstavka 1 omejijo na prikaz in razkritja.
In addition to those amounts recognised in accordance with point (c)(ii) of paragraph 1, Member States may permit or require the recognition of all foreseeable liabilities and potential losses arising in the course of the financial year concerned or in the course of a previous financial year, even if such liabilities or losses become apparent only between the balance sheet date and the date on which the balance sheet is drawn up.
Poleg zneskov, pripoznanih v skladu s točko (c)(ii) odstavka (1), lahko države članice dovolijo ali zahtevajo pripoznavanje vseh predvidljivih obveznosti in morebitnih izgub, ki nastanejo v zadevnem poslovnem letu ali v predhodnem poslovnem letu, tudi če te obveznosti ali izgube postanejo razvidne šele med dnevom bilance stanja in dnevom, ko se ta bilanca pripravi.
Alternative measurement basis of fixed assets at revalued amounts
Nadomestna podlaga za merjenje stalnih sredstev po revaloriziranih zneskih
By way of derogation from point (i) of Article 6(1), Member States may permit or require, in respect of all undertakings or any classes of undertaking, the measurement of fixed assets at revalued amounts.
Z odstopanjem od točke (i) člena 6(1) lahko države članice vsem podjetjem ali vsem kategorijam podjetij dovolijo ali od njih zahtevajo merjenje stalnih sredstev po revaloriziranih zneskih.
Where national law provides for the revaluation basis of measurement, it shall define its content and limits and the rules for its application.
Kadar je v nacionalnem pravu določeno merjenje na podlagi revalorizacije, se opredelijo njena vsebina in omejitve ter pravila za uporabo.
Where paragraph 1 is applied, the amount of the difference between measurement on a purchase price or production cost basis and measurement on a revaluation basis shall be entered in the balance sheet in the revaluation reserve under 'Capital and reserves'.
Kadar se uporabi odstavek 1, se znesek razlike med meritvami na podlagi nakupne cene ali proizvodnih stroškov ter merjenjem na podlagi revalorizacije vnese v bilanco stanja v revalorizacijsko rezervo pod "Kapital in rezerve".
The revaluation reserve may be capitalised in whole or in part at any time.
Revalorizacijska rezerva se lahko kadar koli v celoti ali delno kapitalizira.
The revaluation reserve shall be reduced where the amounts transferred to that reserve are no longer necessary for the implementation of the revaluation basis of accounting.
Revalorizacijska rezerva se zmanjša, kadar nanjo preneseni zneski niso več potrebni za uporabo revalorizacijske podlage za računovodstvo.
The Member States may lay down rules governing the application of the revaluation reserve, provided that transfers to the profit and loss account from the revaluation reserve may be made only where the amounts transferred have been entered as an expense in the profit and loss account or reflect increases in value which have actually been realised.
Države članice lahko določijo pravila, ki urejajo uporabo revalorizacijske rezerve, pod pogojem, da so prenosi iz revalorizacijske rezerve v izkaz poslovnega izida dovoljeni le, kadar se preneseni zneski v izkazu poslovnega izida vnesejo kot odhodki ali odražajo povečanja vrednosti, ki so bila dejansko dosežena.
No part of the revaluation reserve may be distributed, either directly or indirectly, unless it represents a gain actually realised.
Noben del revalorizacijske rezerve se ne sme razdeliti, niti neposredno niti posredno, razen če pomeni dejansko ustvarjeni dobiček.
Save as provided under the second and third subparagraphs of this paragraph, the revaluation reserve may not be reduced.
Razen v primerih iz drugega in tretjega pododstavka tega odstavka se revalorizacijska rezerva ne sme zmanjšati.
Value adjustments shall be calculated each year on the basis of the revalued amount.
Popravki vrednosti se izračunajo vsako leto na podlagi revaloriziranega zneska.
However, by way of derogation from Articles 9 and 13, Member States may permit or require that only the amount of the value adjustments arising as a result of the purchase price or production cost measurement basis be shown under the relevant items in the layouts set out in Annexes V and VI and that the difference arising as a result of the measurement on a revaluation basis under this Article be shown separately in the layouts.
Z odstopanjem od členov 9 in 13 pa lahko države članice dovolijo ali zahtevajo, da se pod ustreznimi postavkami v členitvah iz Prilog V in VI prikaže samo znesek popravkov vrednosti, ki je rezultat merjenja na podlagi nakupne cene ali proizvodnih stroškov, in da se razlika, ki je posledica merjenja na podlagi revalorizacije iz tega člena, v členitvah prikaže ločeno.
Alternative measurement basis of fair value
Nadomestna podlaga za merjenje poštene vrednosti
By way of derogation from point (i) of Article 6(1) and subject to the conditions set out in this Article:
Z odstopanjem od točke (i) člena 6(1) in pod pogoji iz tega člena
Member States shall permit or require, in respect of all undertakings or any classes of undertaking, the measurement of financial instruments, including derivative financial instruments, at fair value; and
države članice vsem podjetjem ali vsem kategorijam podjetij dovolijo ali od njih zahtevajo merjenje finančnih instrumentov, vključno z izvedenimi finančnimi instrumenti, po pošteni vrednosti in
Member States may permit or require, in respect of all undertakings or any classes of undertaking, the measurement of specified categories of assets other than financial instruments at amounts determined by reference to fair value.
države članice lahko vsem podjetjem ali vsem kategorijam podjetij dovolijo ali od njih zahtevajo merjenje določenih kategorij sredstev, ki niso finančni instrumenti, po zneskih, ki se določijo na podlagi poštene vrednosti.
Such permission or requirement may be restricted to consolidated financial statements.
Tako dovoljenje ali zahteva je lahko omejena na konsolidirane računovodske izkaze.
For the purpose of this Directive, commodity-based contracts that give either contracting party the right to settle in cash or some other financial instrument shall be considered to be derivative financial instruments, except where such contracts:
Za namene te direktive se blagovne pogodbe, ki dajejo vsaki pogodbeni stranki pravico do poravnave v gotovini ali s kakim drugim finančnim instrumentom, štejejo za izvedene finančne instrumente, razen kadar so take pogodbe:
were entered into and continue to meet the undertaking's expected purchase, sale or usage requirements at the time they were entered into and subsequently;
bile sklenjene in podaljšane, da bi izpolnile pričakovane zahteve podjetja v zvezi z nabavo, prodajo ali uporabo v času njihove sklenitve in po sklenitvi;
were designated as commodity-based contracts at their inception; and
bile na začetku opredeljene kot blagovne pogodbe, in
are expected to be settled by delivery of the commodity.
take, da se pričakuje, da bodo poravnane z dobavo blaga.
Point (a) of paragraph 1 shall apply only to the following liabilities:
Točka (a) odstavka 1 se uporablja le za naslednje obveznosti:
liabilities held as part of a trading portfolio; and
obveznosti, ki so del trgovalnega portfelja, in
derivative financial instruments.
izvedene finančne instrumente.
Measurement according to point (a) of paragraph 1 shall not apply to the following:
Merjenje v skladu s točko (a) odstavka 1 se ne uporablja za:
non-derivative financial instruments held to maturity;
neizvedene finančne instrumente v posesti do zapadlosti;
loans and receivables originated by the undertaking and not held for trading purposes; and
posojila in terjatve podjetja, ki niso namenjeni trgovanju, in
interests in subsidiaries, associated undertakings and joint ventures, equity instruments issued by the undertaking, contracts for contingent consideration in a business combination, and other financial instruments with such special characteristics that the instruments, according to what is generally accepted, are accounted for differently from other financial instruments.
deleže v odvisnih podjetjih, pridruženih podjetjih in skupnih podjetjih, lastniške instrumente, ki jih izda podjetje, pogodbe o pogojnih nadomestilih pri poslovni združitvi in druge finančne instrumente, ki imajo take posebne značilnosti, da se v skladu s splošno sprejemljivim obračunavajo drugače od drugih finančnih instrumentov.
By way of derogation from point (i) of Article 6(1), Member States may, in respect of any assets and liabilities which qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, permit measurement at the specific amount required under that system.
Z odstopanjem od točke (i) člena 6(1) lahko države članice za vsa sredstva in obveznosti, ki se po računovodskem sistemu varovanja poštene vrednosti pred tveganjem štejejo kot pred tveganjem varovane postavke, ali za določene deleže takih sredstev ali obveznosti dovolijo merjenje po specifičnem znesku, ki se zahteva po tem sistemu.
By way of derogation from paragraphs 3 and 4, Member States may permit or require the recognition, measurement and disclosure of financial instruments in conformity with international accounting standards adopted in accordance with Regulation (EC) No 1606/2002.
Z odstopanjem od odstavkov 3 in 4 lahko države članice dovolijo ali zahtevajo pripoznavanje, merjenje ali razkritje finančnih instrumentov v skladu z mednarodnimi računovodskimi standardi, sprejetimi v skladu z Uredbo (ES) št. 1606/2002.
The fair value within the meaning of this Article shall be determined by reference to one of the following values:
Poštena vrednost v smislu tega člena se določi na podlagi ene od naslednjih vrednosti:
in the case of financial instruments for which a reliable market can readily be identified, the market value.
tržne vrednosti, kadar gre za finančne instrumente, za katere je mogoče zlahka opredeliti zanesljiv trg.
Where the market value is not readily identifiable for an instrument but can be identified for its components or for a similar instrument, the market value may be derived from that of its components or of the similar instrument;
Kadar tržne vrednosti ni mogoče zlahka opredeliti za instrument, vendar jo je mogoče opredeliti za njegove sestavne dele ali za podoben instrument, se lahko tržna vrednost izvede iz tržne vrednosti njegovih sestavnih delov ali podobnega instrumenta;
in the case of financial instruments for which a reliable market cannot be readily identified, a value resulting from generally accepted valuation models and techniques, provided that such valuation models and techniques ensure a reasonable approximation of the market value.
vrednosti, ki izhaja iz splošno sprejetih valorizacijskih modelov in tehnik, kadar gre za finančne instrumente, za katere ni mogoče zlahka opredeliti zanesljivega trga, pod pogojem, da ti valorizacijski modeli in tehnike zagotavljajo sprejemljiv približek tržne vrednosti.
Financial instruments that cannot be measured reliably by any of the methods described in points (a) and (b) of the first subparagraph shall be measured in accordance with the principle of purchase price or production cost in so far as measurement on that basis is possible.
Finančni instrumenti, ki jih z metodami, opisanimi pod točkama (a) in (b) prvega pododstavka, ni mogoče zanesljivo meriti, se merijo v skladu z načelom nakupne cene ali proizvodnih stroškov, če je merjenje na taki podlagi mogoče.
Notwithstanding point (c) of Article 6(1), where a financial instrument is measured at fair value, a change in value shall be included in the profit and loss account, except in the following cases, where such a change shall be included directly in a fair value reserve:
Kadar se finančni instrument meri po pošteni vrednosti, se ne glede na točko (c) člena 6(1) sprememba vrednosti vključi v izkaz poslovnega izida, razen v naslednjih primerih, kadar se taka sprememba vključi neposredno v rezervo, nastalo zaradi vrednotenja po pošteni vrednosti:
the instrument accounted for is a hedging instrument under a system of hedge accounting that allows some or all of the change in value not to be shown in the profit and loss account; or
obračunani instrument je instrument za varovanje pred tveganjem po računovodskem sistemu varovanja pred tveganjem, ki dovoljuje, da se v izkazu poslovnega izida ne prikažejo nekatere spremembe ali nobena sprememba vrednosti, ali