natgillin/translations-raw huggingface dataset:
Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.
Dolg – družinska/zasebna posojila – posojila, odobrena s strani fizičnih oseb zaradi njihovih družinskih/zasebnih odnosov z dolžniki.
Other liabilities — liabilities other than loans or payables.
Druge obveznosti – obveznosti razen posojil in obveznosti iz poslovanja.
Payables — amounts owed to suppliers.
Obveznosti iz poslovanja – zneski, ki se dolgujejo dobaviteljem.
Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.
Zabeležiti je treba dve skupini informacij: (OV) vrednost na začetku obračunskega obdobja in (CV) vrednost na koncu obračunskega obdobja.
There are two columns: (S) short-term liabilities and (L) long-term liabilities:
Stolpca sta dva: (S) kratkoročni dolgovi in (L) dolgoročni dolgovi:
Short-term liabilities debt and other liabilities in respect of the holding due in less than one year.
Kratkoročni dolgovi dolgovi in druge obveznosti kmetijskega gospodarstva, ki zapadejo prej kot v enem letu.
Long-term liabilities debt and other liabilities in respect of the holding for duration of one year and over.
Dolgoročni dolgovi dolgovi in druge obveznosti kmetijskega gospodarstva, ki veljajo eno leto ali dlje.
Table G
Tabela G
Value added tax (VAT)
Davek na dodano vrednost (DDV)
Category of VAT systems
Kategorija sistemov DDV
balance non-investments transactions
Nenaložbene transakcije za izravnavo
balance investment transactions
Naložbene transakcije za izravnavo
VAT systems in the farm
Sistemi DDV na kmetiji
Main VAT system in the farm
Glavni sistem DDV na kmetiji
Minority VAT system in the farm
Manjšinski sistem DDV na kmetiji
List of VAT systems for both categories
Seznam sistemov DDV za obe kategoriji
Normal VAT system
Normalni sistem DDV
Partial offsetting system
Sistem za delno izravnavo
Data in monetary terms in the farm return are expressed exclusive of VAT.
Denarni podatki v poročilu s kmetijskega gospodarstva se navedejo brez DDV.
The following details on VAT should be provided as categories:
V smislu kategorij je treba navesti naslednje podrobnosti o DDV:
Normal VAT system the VAT system which is guaranteed to be income-neutral for agricultural holdings as the VAT balance is cleared with tax authorities.
Normalni sistem DDV sistem DDV, ki zagotovo preprečuje, da bi se kmetijskim gospodarstvom zmanjšal prihodek, ker obračun DDV potrdijo davčni organi.
Partial offsetting system the VAT system which does not guarantee to be income-neutral for agricultural holdings, although it may contain some approximate mechanism to offset VAT paid and received.
Sistem za delno izravnavo sistem DDV, ki ne zagotavlja, da se kmetijskim gospodarstvom ne more zmanjšati prihodek, lahko pa vsebuje približen mehanizem za izravnavo plačanega in prejetega DDV.
Codes as defined for the main VAT system.
Veljajo iste šifre, kot so določene za glavni sistem DDV.
There is only one group of information (VA) VAT system in the farm.
Uporabi se samo ena skupina informacij: (VA) Sistem DDV na kmetiji.
There are three columns: (C) code of the VAT system, (NI) balance non-investments transactions and (I) balance investment transactions.
Stolpci so trije: (C) šifra sistema DDV, (NI) nenaložbene transakcije za izravnavo in (I) naložbene transakcije za izravnavo.
For the normal VAT system only its indication is entered.
Za normalni sistem DDV se vpiše zgolj navedba takega sistema.
If the holding is subject to the partial offsetting system of VAT then also the VAT balance non-investments transactions and VAT balance investment transactions have to be provided.
Če za kmetijsko gospodarstvo velja sistem za delno izravnavo DDV, je treba navesti tudi naložbene transakcije za izravnavo in nenaložbene transakcije za izravnavo.
Table H
Tabela H
Inputs
Vloženi viri
Category of inputs
Kategorija vloženih virov
Labour and machinery costs and inputs
Stroški dela in mehanizacije in vloženi viri
Specific livestock costs
Posebni stroški živine
Specific crop costs and inputs
Posebni stroški in vloženi viri za pridelke
Specific costs for other gainful activities
Posebni stroški za druge pridobitne dejavnosti
Purchased concentrated feedstuffs for grazing stock (equines, ruminants)
Kupljena koncentrirana krmila za pašno živino (kopitarji, prežvekovalci)
Purchased coarse fodder for grazing stock (equines, ruminants)
Kupljena sveža krma za pašno živino (kopitarji, prežvekovalci)
Purchased feedstuffs for pigs
Kupljena krmila za prašiče
Purchased feedstuffs for poultry and other small animals
Kupljena krmila za perutnino in ostale male živali
Farm-produced feedstuffs for grazing stock (equines, ruminants)
Krmila za pašno živino (kopitarji, prežvekovalci), proizvedena na kmetiji
Farm-produced feedstuffs for pigs
Krmila za prašiče, proizvedena na kmetiji
Farm-produced feedstuffs for poultry and other small animals
Krmila za perutnino in ostale male živali, proizvedena na kmetiji
Veterinary expenses
Veterinarski stroški
Quantity of N used in mineral fertilisers
Količina dušika, uporabljena v mineralnih gnojilih
Quantity of P2O5 used in mineral fertilisers
Količina P2O5, uporabljena v mineralnih gnojilih
Quantity of K2O used in mineral fertilisers
Količina K2O, uporabljena v mineralnih gnojilih
Purchased manure
Kupljeni gnoj
Other specific crop costs
Ostali posebni stroški pridelkov
Specific costs for forestry and wood processing
Posebni stroški za gozdarstvo in predelavo lesa
Specific costs for crop processing
Posebni stroški za predelavo pridelkov
Specific costs for cow’s milk processing
Posebni stroški za predelavo kravjega mleka
Specific costs for meat processing and other animal products processing
Posebni stroški za predelavo mesa in predelavo drugih živalskih proizvodov
Other specific costs for other gainful activities
Drugi posebni stroški za druge pridobitne dejavnosti
Agricultural insurance
Kmetijsko zavarovanje
Other farm insurance
Druge vrste zavarovanja kmetijskega gospodarstva
Rent paid, total
Skupna plačana najemnina
Rent paid for land
Najemnina, plačana za zemljišče
Interest and financial charges paid
Obresti in stroški kreditov
Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the ‘consumption’ of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the ‘consumption’ of those resources during the accounting year.
Vloženi viri kmetije (stroški v denarju ali v naravi ter količine izbranih vloženih virov) se nanašajo na „potrošnjo“ proizvodnih virov (vključno s porabo vloženih virov lastne proizvodnje na kmetiji), ki ustrezajo proizvodnji kmetije med obračunskim letom ali na „potrošnjo“ teh virov med obračunskim letom.
When certain use relates partly to private use and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in the farm return.
Kadar se določena uporaba nanaša deloma na privatno porabo, deloma na porabo kmetije (na primer električna energija, voda, goriva za ogrevanje in motorje itd.), se v poročilu s kmetijskega gospodarstva navede le stroške kmetije.
The proportion of the use of private cars corresponding to their use for farm purposes should also be included.
Treba je navesti tudi uporabo osebnih avtomobilov sorazmerno glede na njihovo uporabo za namene kmetije.
In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations).
Pri izračunavanju stroškov v zvezi s proizvodnjo v obračunskem letu, je treba nakupe in porabo kmetije med letom prilagoditi spremembam vrednosti (vključno s spremembami pri obdelovanju).
For each item the total of costs paid for and the value of the farm use should be recorded separately.
Pri vsaki točki je treba ločeno zabeležiti celotne plačane stroške in vrednost porabe kmetije.
Where the costs indicated are for the total ‘consumption’ of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs (including costs accruing to growing crops) should be indicated under an appropriate code of circulating capital.
Kjer so označeni stroški za celotno „potrošnjo“ vložkov med obračunskim letom, toda ne ustrezajo proizvodnji med tem letom, je treba označiti spremembe v zalogah vložkov (vključno s stroški, ki izvirajo iz pridelkov) pod ustrezno šifro obratnih sredstev.
In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and data on labour.
V vsakem primeru stroškov dela in delovnih ur, vloženih v osnovna sredstva, ne pripišemo k stroškom in podatkom o delu.
In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be calculated separately (e.g. use of the holding’s tractor) and if these expenses are then included under costs, an estimate of all these costs used to produce fixed assets is to be entered in Table I ‘Crops’ with the category of crop code 90900 (‘Other’).
Izjemoma, če nekaterih stroškov (ne stroškov delovne sile), vloženih v osnovna sredstva, ne moremo ločeno izračunati (na primer uporabo traktorja) in če so ti izdatki vključeni pod stroške, se ocena teh stroškov, vloženih v osnovna sredstva, vpiše v tabelo I „Pridelki“ s šifro kategorije pridelka 90900 („Drugo“).
The costs relating to ‘consumption’ of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets should not be treated as a farm cost.
Stroški, ki se nanašajo na „potrošnjo“ osnovnih sredstev, so izraženi z amortizacijo, zato izdatkov za pridobitev osnovnih sredstev ne obravnavamo kot strošek kmetije.
For instructions on depreciation see in Table D ‘Assets’.
Za navodila o amortizaciji glej tabelo D „Sredstva“.
Expenditure on cost items compensated during the accounting year or later (e.g. repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) should not be entered as farm costs, and the corresponding receipts should not be included in the farm’s accounts.
Izdatkov v postavkah stroškov, ki so v obračunskem obdobju ali kasneje povrnjeni (na primer popravilo traktorja kot posledica nesreče, ki ga krije zavarovalnica ali tretja oseba), ne navedemo kot stroške kmetije in ustreznih prejemkov ne vključimo v računovodske izkaze kmetije.
Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under appropriate codes 3100 to 3900 in Table M ‘Subsidies’ (see instructions regarding those codes).
Podpor in subvencij, ki so povezane s stroški, ne odštejemo od ustreznih točk stroškov, temveč jih navedemo pod ustrezne šifre 3100 do 3900 v tabeli M „Subvencije“ (glej navodila k tem šifram).
Investment grants and subsidies are shown in Table D ‘Assets’.
Podpore in subvencije za naložbe so prikazane v tabeli D „Sredstva“.
Inputs are classified as follows:
Vloženi viri so razvrščeni, kot sledi:
salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),
plače, ki so dejansko izplačane delavcem v denarju ne glede na podlago plačila (po delu ali po urah) z odbitkom kakršnih koli socialnih dodatkov, ki se plačajo imetniku kot delodajalcu kot kompenzacija pri dajanju plače za neopravljeno delo (na primer: odsotnost z dela zaradi nesreče, poklicnega izobraževanja itd.),
salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),
plačilo v naravi (na primer prenočišče, hrana, nastanitev, kmetijski pridelki itd.),
social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,
plačila za socialno zavarovanje, ki so dolžnost delodajalca, in tista, ki jih plača v imenu in namesto zaposlenega,
The holder’s personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.
Stroškov osebnega socialnega zavarovanja in zavarovanja imetnika ter neplačane delovne sile ne obravnavamo kot stroške kmetije.
The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of unpaid labour) should not appear in the farm return.
Zneskov, ki jih prejmejo neplačani delavci (ki so po definiciji nižji od običajne plače – glej opredelitev za neplačano delovno silo), ne navajamo v poročilu s kmetijskega gospodarstva.
Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be entered under this item but under the code ‘Other farming overheads’.
Dodatkov (v denarju ali naravi), ki se plačajo upokojenim plačanim delavcem, ki niso več zaposleni na gospodarstvu, ne vpišemo pod to točko, pač pa pod šifro „Ostali splošni stroški“.
This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040 ‘Crop protection products’),
Ta znesek (po potrebi na podlagi ocene) je treba navesti pod ustrezno točko stroškov (npr. pesticide je treba zabeležiti pod šifro 3040 „Sredstva za varstvo rastlin“),
cost of hiring machines operated by the farm’s labour.
stroke najema strojev, ki jih uporabljajo delavci na kmetiji.
The fuel costs related to the use of the rented machinery, should be recorded under code 1040 ‘Motor fuels and lubricants’,
Stroške goriva, ki so povezani z uporabo najetih strojev, je treba zabeležiti pod šifro 1040 „Goriva in maziva za motorje“,
The fuel and maintenance costs of leased machines should be recorded under the relevant codes (codes 1030 ‘Current upkeep of machinery and equipment’ and 1040 ‘Motor fuels and lubricants’).
Stroške goriva in vzdrževanja zakupljenih strojev je treba zabeležiti pod ustrezne šifre (šifri 1030 „Tekoče vzdrževanje strojev in opreme“ ter 1040 „Goriva in maziva za motorje“).
This item includes purchases of minor equipment, the cost of saddlery and horse shoeing, the purchase of tyres, forcing frames, protective clothing for unsanitary work, detergents for the cleaning of equipment in general, and the proportion of the cost of private cars corresponding to their use for farm purposes (see also code 1050).
Ta postavka zajema nakupe manjše opreme, stroške sedlarstva in podkovanja konjev, nakup pnevmatik, ojačanje zaščitnih okvirjev, zaščitna oblačila pri zdravju škodljivih opravilih, sredstva za čiščenje opreme na splošno in sorazmerni delež stroškov osebnih avtomobilov glede na njihovo uporabo za namene kmetije (glej tudi šifro 1050).
Detergents used for cleaning livestock equipment (e.g. milking machines) are entered under code 2090 ‘Other specific livestock costs’.
Sredstva za čiščenje živinorejske opreme (na primer molznih strojev) so vnesena pod šifro 2090 „Ostali posebni stroški živinoreje“.
Major repairs which increase the value of equipment, compared with its value before repairs, are not included under this code (see also instructions on depreciation in Table D ‘Assets’).
Večja popravila, ki povečajo vrednost opreme v primerjavi z njeno vrednostjo pred popravili, niso zajeta pod to šifro (glej tudi navodila o amortizaciji v tabeli D „Sredstva“).
This item also includes the proportion of fuel and lubricant costs for private cars corresponding to their use for farm purposes (see also code 1050).
Ta postavka vključuje tudi sorazmerni delež stroškov za gorivo in mazivo osebnih avtomobilov glede na njihovo uporabo za namene kmetije (glej tudi šifro 1050).
Where the products are employed both as motor fuels and as heating fuels, the total sum is divided into two codes:
Kjer se ti proizvodi uporabljajo kot gorivo za motorje in ogrevanje, se celotna vsota razdeli med dve šifri:
Where the farm proportion of expenditure on private cars is calculated arbitrarily (e.g. a fixed amount per km), these costs are indicated under this code.
Kjer je sorazmerni delež izdatkov kmetije za osebne avtomobile izračunan poljubno (na primer stalen znesek na kilometer), so ti stroški označeni pod to šifro.
Feedstuffs
Krmila
Used feedstuffs are divided into those purchased and those produced on the farm.
Uporabljena krmila so razdeljena na kupljena in tista, ki so pridelana na kmetiji.
The purchased feedstuffs include mineral licks, milk products (bought or returned to the farm) and products for the preservation and storage of feedstuffs, as well as the expenditure on agistment, on the use of common pasture and grazing land not included in the UAA and on renting forage land not included in the UAA.
Kupljena krmila vključujejo mineralne lizalice, mlečne proizvode (kupljene ali vrnjene na kmetijo) in proizvode za konzerviranje in skladiščenje krmil, kakor tudi izdatke za najemnino za pašnike in za uporabo skupne paše in pašnikov, ki niso zajeti v KZU in za najem drugih zemljišč za krmo, ki niso zajeta v KZU.
Purchased litter and straw are also included with purchased feedstuffs.
Nakup odpadkov in slame je tudi zajet med kupljena krmila.
Feedstuffs purchased for grazing stock are subdivided into concentrated feedstuffs and coarse fodder (including agistments and expenditure on the use of common pastures, grazing land and forage land not included in the UAA, and purchased litter and straw).
Krmila, kupljena za pašno živino, so razdeljena na koncentrirana krmila in na svežo krmo (vključno z najemnino za pašo in izdatki za uporabo skupnih paš, pašnikov in zemljišč za krmo, ki niso zajeti v KZU, in kupljenimi odpadki in slamo).
The code 2010 ‘Purchased concentrated feedstuffs for grazing stock (equines, ruminants)’ includes in particular oilcakes, compound feeds, cereals, dried grass, dried sugar beet pulp, fish meal, milk and dairy products, minerals and products for the preservation and storage of such feedstuffs.
Šifra 2010 „Kupljena koncentrirana krmila za pašno živino (kopitarji, prežvekovalci)“ zajema predvsem oljne pogače, sestavljeno hrano, žita, seno, suho pulpo sladkorne pese, ribjo moko, mleko in mlečne proizvode, minerale in proizvode za konzerviranje in skladiščenje takih krmil.
Expenditure on work carried out by agricultural contractors for the production of coarse fodder, e.g. silage, is entered under code 1020 ‘Contract work and machinery hire’.
Izdatki za delo, ki ga opravijo kmetijski pogodbeniki za proizvodnjo sveže krme, na primer silaža, se vpiše pod šifro 1020 „Pogodbeno delo in najem strojev“.
Feedstuffs produced and used on the farm include saleable farm products used as feedstuffs (including milk and milk products but excluding milk suckled by calves, which is not taken into account).
Krmila, ki so pridelana in porabljena na kmetiji, vključujejo tržne kmetijske proizvode, ki se uporabljajo kot krmila (vključno z mlekom in mlečnimi proizvodi, razen mleka, ki ga pijejo teleta in ki se ne upošteva).
Litter and straw produced on the holding are only included if they are a saleable product in the region and year in question.
Odpadki in slama, pridelani na gospodarstvu, se vključijo samo, če spadajo med tržne proizvode v regiji v danem letu.
Purchased feedstuffs:
Kupljena krmila:
2010 Purchased concentrated feedstuffs for grazing stock (equines, ruminants)
2010 Kupljena koncentrirana krmila za pašno živino (kopitarji, prežvekovalci)
2020 Purchased coarse fodder for grazing stock (equines, ruminants)
2020 Kupljena sveža krma za pašno živino (kopitarji, prežvekovalci)
2030 Purchased feedstuffs for pigs
2030 Kupljena krmila za prašiče
2040 Purchased feedstuffs for poultry and other small animals
2040 Kupljena krmila za perutnino in ostale male živali
Farm-produced feedstuffs used on farms:
Na kmetiji pridelana in porabljena krmila:
2050 Farm-produced feedstuffs for grazing stock (equines, ruminants)
2050 Krmila za pašno živino (kopitarji, prežvekovalci), proizvedena na kmetiji
2060 Farm-produced feedstuffs for pigs
2060 Krmila za prašiče, proizvedena na kmetiji
2070 Farm-produced feedstuffs for poultry and other small animals
2070 Krmila za perutnino in ostale male živali, proizvedena na kmetiji
Cost of veterinary fees and medicines.
Stroški za plačila veterinarjem in zdravila.
All expenditure relating directly to livestock production for which there is no separate provision in the other Table H codes: stud fees, artificial insemination, castration, milk tests, subscription and registration in herd-books, detergents for cleaning livestock equipment (e.g. milking machines), packing materials for livestock products, costs of storage and market preparation of livestock products of the farm done outside the farm, cost of marketing the livestock products of the farm, cost of disposal of excess manure, etc. It includes also short-term rent of buildings used to house animals or store products in connection therewith.
Vsi izdatki, ki so direktno povezani z živinorejsko proizvodnjo, za katere ni posebne določbe v drugih šifrah tabele H: najemnina za hleve, umetna osemenitev, kastracija, analize mleka, vodenje rodovniške knjige, čistila za čiščenje živinorejske opreme (na primer molznih strojev), embalaža za živinorejske proizvode, stroški skladiščenja in priprava živinorejskih proizvodov kmetije za trg, opravljena izven kmetije, stroški trženja živinorejskih proizvodov kmetije, stroški odstranjevanja odvečnega gnoja, itn. Vključuje tudi kratkoročni najem poslopij, ki se uporabljajo za nastanitev živali ali skladiščenje proizvodov s tem v zvezi.
It excludes specific costs of animal products processing recorded under codes 4030 to 4070 of Table H.
Ne vključuje posebnih stroškov predelave živalskih proizvodov, navedenih pod šiframi 4030 do 4070 tabele H.
All purchased seeds and seedlings, including bulbs, corms and tubers.
Vse kupljeno seme in sadike, vključno s čebulicami, podzemnimi stebli in gomolji.
The costs of young trees and bushes for a new plantation represent an investment and should appear either under Table D code 2010 ‘Biological assets — plants’ or under Table D code 5010 ‘Forest land including standing timber’.
Stroški mladih dreves in grmovnic za nove nasade predstavljajo investicijo in se vnesejo pod šifro 2010 tabele D „Biološka sredstva – rastline“ ali pod šifro 5010 tabele D „Gozdna površina, vključujoč neposekan les“.
However the costs of young trees and bushes for a minor replanting operation are to be considered costs for the accounting year and are to be indicated under the present code except for those relating to forests linked to the agricultural holding which are to be entered under code 4010 ‘Specific costs for forestry and wood processing’.
Vendar pa stroške za mlada drevesa in grmovnice pri manjših ponovnih saditvah smatramo kot stroške za obračunsko leto in jih je treba označiti pod to šifro razen tistih, ki se nanašajo na gozdove povezane s kmetijo, ki se vpišejo pod šifro 4010 „Posebni stroški za gozdarstvo in predelavo lesa“.
The costs of processing the seeds (sorting, disinfection) are also included under this code.
Stroški obdelave semen (razvrščanje, razkuževanje) so tudi vključeni pod to šifro.
All seeds and seedlings (including bulbs, corms and tubers) produced and used on the farm.
Vse seme in sadike (vključno s čebulicami, podzemnimi stebli in gomolji), ki so pridelani in porabljeni na gospodarstvu.
All purchased fertilisers and soil improvers (e.g. lime) including compost, peat and manure (excluding manure produced on the holding).
Vsa kupljena gnojila in sredstva za izboljšanje zemlje (na primer apno), vključno s kompostom, šoto in hlevskim gnojem (razen hlevskega gnoja, pridelanega na gospodarstvu).
Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under code 4010 ‘Specific costs for forestry and wood processing’.
Gnojila in sredstva za izboljšanje zemlje, uporabljena za gozdove, ki so del kmetijskega gospodarstva, se vpišejo pod šifro 4010 „Posebni stroški za gozdarstvo in predelavo lesa“.
Quantity of nitrogen (N) in mineral fertilisers used
Količina dušika (N), uporabljena v mineralnih gnojilih