natgillin/translations-raw huggingface dataset:
The generation of revenue in the previous period is necessary, but not sufficient, to create a present obligation.
Podjetje nima posredne obveze plačati dajatve, ki se sproži s poslovanjem v prihodnjem obdobju, če mora zaradi gospodarskih razlogov nadaljevati poslovanje v navedenem prihodnjem obdobju.
An entity does not have a constructive obligation to pay a levy that will be triggered by operating in a future period as a result of the entity being economically compelled to continue to operate in that future period.
Priprava računovodskih izkazov pod predpostavko o delujočem podjetju ne pomeni, da ima podjetje sedanjo obvezo plačati dajatev, ki bo sprožena s poslovanjem v prihodnjem obdobju.
The preparation of financial statements under the going concern assumption does not imply that an entity has a present obligation to pay a levy that will be triggered by operating in a future period.
Obveznost plačila dajatve se pripozna postopoma, če obvezujoči dogodek nastopi v določenem časovnem obdobju (tj. če se dejavnost, ki sproži plačilo dajatve, kot to določa zakonodaja, zgodi v določenem časovnem obdobju).
The liability to pay a levy is recognised progressively if the obligating event occurs over a period of time (i.e. if the activity that triggers the payment of the levy, as identified by the legislation, occurs over a period of time).
Na primer, če je obvezujoči dogodek ustvarjanje prihodkov v določenem časovnem obdobju, se ustrezna obveznost pripozna, ko podjetje ustvari ta prihodek.
For example, if the obligating event is the generation of revenue over a period of time, the corresponding liability is recognised as the entity generates that revenue.
Če se obveza plačila dajatve sproži, ko je dosežen najnižji prag, se mora obveznost, ki izhaja iz te obveze, obračunati v skladu z načeli iz 8.–14. člena tega pojasnila (zlasti 8. in 11. člena).
If an obligation to pay a levy is triggered when a minimum threshold is reached, the accounting for the liability that arises from that obligation shall be consistent with the principles established in paragraphs 8-14 of this Interpretation (in particular, paragraphs 8 and 11).
Na primer, če je obvezujoči dogodek doseganje najnižjega praga dejavnosti (kot so najnižji znesek ustvarjenih prihodkov ali prodaje ali proizvedenih outputov), se ustrezna obveznost pripozna, ko je dosežen ta najnižji prag dejavnosti.
For example, if the obligating event is the reaching of a minimum activity threshold (such as a minimum amount of revenue or sales generated or outputs produced), the corresponding liability is recognised when that minimum activity threshold is reached.
Podjetje mora uporabljati ista načela za pripoznavanje v medletnem računovodskem poročilu kot jih uporablja v letnih računovodskih izkazih.
An entity shall apply the same recognition principles in the interim financial report that it applies in the annual financial statements.
Posledično se v medletnem računovodskem poročilu obveznost plačila dajatev:
As a result, in the interim financial report, a liability to pay a levy:
ne pripozna, če ni nobene sedanje obveze plačati dajatev na koncu medletnega obdobja poročanja;
shall not be recognised if there is no present obligation to pay the levy at the end of the interim reporting period;
pripozna, če sedanja obveza plačati dajatev obstaja na koncu medletnega obdobja poročanja.
shall be recognised if a present obligation to pay the levy exists at the end of the interim reporting period.
Podjetje mora pripoznati sredstvo, če je vnaprej plačalo dajatev, vendar še nima sedanje obveze plačati navedene dajatve.
An entity shall recognise an asset if it has prepaid a levy but does not yet have a present obligation to pay that levy.
„Razmnoževanje je dovoljeno znotraj Evropskega gospodarskega prostora.
‘Reproduction allowed within the European Economic Area.
Vse obstoječe pravice so pridržane zunaj EGP, z izjemo pravice do razmnoževanja za osebno ali drugo pošteno uporabo.
All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing.
Dodatne informacije so na voljo na spletni strani UOMRS: www.iasb.org“.
Further information can be obtained from the IASB at www.iasb.org’
Priloga A
Appendix A
Datum uveljavitve in prehod
Effective date and transition
Ta priloga je sestavni del pojasnila in ima enako veljavo kot drugi deli pojasnila.
This appendix is an integral part of the Interpretation and has the same authority as the other parts of the Interpretation.
A1 Podjetje uporablja to pojasnilo za letna obračunska obdobja, ki se začnejo 1. januarja 2014 ali pozneje.
A1 An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2014.
Njegova uporaba pred tem datumom je dovoljena.
Earlier application is permitted.
Če podjetje uporablja to pojasnilo za zgodnejše obdobje, mora to razkriti.
Having regard to Council Regulation (EU) No 1308/2013 of 17 December 2013 of the European Parliament and of the Council establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 [1], and in particular Article 193 thereof,
ob upoštevanju Uredbe (EU) št. 1308/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o vzpostavitvi skupne ureditve trgov kmetijskih proizvodov in razveljavitvi uredb Sveta (EGS) št. 922/72, (EGS) št. 234/79, (ES) št. 1037/2001 in (ES) št. 1234/2007 [1] ter zlasti člena 193 Uredbe,
Article 139(1)(a) of of Regulation (EU) No 1308/2013 provides that the products referred to in Article 140(2) of that Regulation may be manufactured by using sugar produced in excess of the quotas referred to in Article 136 of that Regulation.
Člen 139(1)(a) Uredbe (EU) št. 1308/2013 določa, da se proizvodi iz člena 140(2) navedene uredbe lahko proizvedejo z uporabo sladkorja, katerega proizvodnja presega kvote iz člena 136 navedene uredbe.
The experience of recent marketing years shows that the suspension of import duties on a quantity of 400000 tonnes of sugar per marketing year intended for the production of products referred to in Article 140(2) of Regulation (EU) No 1308/2013 has been sufficient to guarantee the supply necessary for the manufacture of such products in the Union during the marketing year in question.
Izkušnje zadnjih tržnih letih kažejo, da je opustitev uvoznih dajatev za količino 400000 ton sladkorja na tržno leto, namenjena proizvodnji proizvodov iz člena 140(2) Uredbe (EU) št. 1308/2013, zadoščala za zagotovitev zalog, potrebnih za proizvodnjo takih proizvodov v Uniji v zadevnem tržnem letu.
In order to give the stakeholders the certainty that supply necessary for the manufacturing of products referred to in Article 140(2) of Regulation (EU) No 1308/2013 will be constantly available each marketing year until the end of the quota system, it is appropriate to provide for the suspension of import duties for a certain quantity of sugar for each of the three following marketing years, from 2014/2015 until 2016/2017.
Da bi se deležnikom zagotovilo, da bodo zaloge, potrebne za proizvodnjo proizvodov iz člena 140(2) Uredbe (EU) št. 1308/2013, stalno na razpolago vsako tržno leto do konca sistema kvot, je primerno, da se zagotovi opustitev uvoznih dajatev za določeno količino sladkorja za vsako od naslednjih treh tržnih letih od leta 2014/2015 do leta 2016/2017.
Furthermore, Article 11 of Commission Regulation (EC) No 891/2009 [2] provides for the administration of the tariff quota for industrial import sugar with order number 09.4390.
Poleg tega člen 11 Uredbe Komisije (ES) št. 891/2009 [2] določa upravljanje tarifne kvote za uvoženi industrijski sladkor z zaporedno številko 09.4390.
Commission Regulation (EC) No 891/2009 of 25 September 2009 opening and providing for the administration of certain Community tariff quotas in the sugar sector (OJ L 254, 26.9.2009, p. 82).
Uredba Komisije (ES) št. 891/2009 z dne 25. septembra 2009 o odprtju in upravljanju nekaterih tarifnih kvot Skupnosti v sektorju sladkorja (UL L 254, 26.9.2009, str. 82).
Having regard to Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin [1], and in particular Article 7(2)(a) thereof,
ob upoštevanju Uredbe (ES) št. 853/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004 o posebnih higienskih pravilih za živila živalskega izvora [1] in zlasti člena 7(2)(a) Uredbe,
Food business operators are to ensure that such meat is placed on the market only if it is produced in compliance with Section IV of Annex III to that Regulation.
Nosilci živilske dejavnosti morajo zagotoviti, da je takšno meso dano na trg samo, če je proizvedeno v skladu z oddelkom IV Priloge III k navedeni uredbi.
Regulation (EC) No 853/2004 also provides for the establishments of model certificates accompanying consignments of products of animal origin.
Uredba (ES) št. 853/2004 določa tudi pripravo vzorcev spričeval, ki spremljajo pošiljke proizvodov živalskega izvora.
Commission Regulation (EU) No 633/2014 [2] amending Annex III to Regulation (EC) No 853/2004 lays down that unskinned large wild game may be sent to a game handling establishment in another Member State if, during transport to that game-handling establishment, it is accompanied by a certificate ensuring compliance with Section IV of Annex III to Regulation (EC) No 853/2004.
Uredba Komisije (EU) št. 633/2014 [2] o spremembi Priloge III k Uredbi (ES) št. 853/2004 določa, da se neodrta velika divjad lahko pošlje v obrat za predelavo divjadi v drugi državi članici le, če jo med prevozom v navedeni obrat za predelavo divjadi spremlja spričevalo, ki zagotavlja skladnost z oddelkom IV Priloge III k Uredbi (ES) št. 853/2004.
The certificate shall attest that a written declaration on the examination by a trained person, when relevant, and the relevant parts of the bodies accompany the consignment in accordance with point 4 respectively of Chapter II of Section IV of Annex III to Regulation (EC) No 853/2004.
Spričevalo potrjuje, da so v pošiljko vključeni pisna izjava usposobljene osebe o pregledu, kadar je to ustrezno, in ustrezni deli trupov v skladu s točko 4 poglavja II oddelka IV Priloge III k Uredbi (ES) št. 853/2004.
Commission Regulation (EU) No 633/2014 of 13 June 2014 amending Annex III to Regulation (EC) No 853/2004 of the European Parliament and of the Council and Annex I to Regulation (EC) No 854/2004 of the European Parliament and of the Council as regards the specific requirements for handling large wild game and for the post-mortem inspection of wild game (see page 6 of this Official Journal).
Uredba Komisije (EU) št. 633/2014 z dne 13. junija 2014 o spremembi Priloge III k Uredbi (ES) št. 853/2004 Evropskega parlamenta in Sveta in Priloge I k Uredbi (ES) št. 854/2004 Evropskega parlamenta in Sveta glede posebnih zahtev za predelavo velike divjadi in pregledov divjadi post mortem glej stran 6 tega Uradnega lista).
Commission Implementing Decision 2013/764/EU of 13 December 2013 concerning animal health control measures relating to classical swine fever in certain Member States (OJ L 338, 17.12.2013, p. 102).
Izvedbeni sklep Komisije 2013/764/EU z dne 13. decembra 2013 glede nadzornih ukrepov za zdravje živali v zvezi s klasično prašičjo kugo v nekaterih državah članicah (UL L 338, 17.12.2013, str. 102).
Box reference 1.12:
Rubrika I.12:
Give a registration number or any other identification number.
navedite registrsko številko ali katero koli drugo identifikacijsko številko.
indicate the details of the game-handling establishment.
navedite podatke o obratu za predelavo divjadi.
Use the appropriate CN code amongst 0203 11 90, 0203 21 90, 0208 90 30, 0208 90 60 and 0208 90 98.
uporabite ustrezno oznako KN izmed oznak 02031190, 02032190, 02089030, 02089060 in 02089098.
Box reference 1.2.:
Rubrika I.25:
the certification for human consumption is subject to a favourable official inspection at the game handling establishment.
spričevalo za prehrano ljudi se lahko izda le po uradnem pregledu v obratu za predelavo divjadi, med katerim niso ugotovljene pomanjkljivosti.
Part II:
Certificiranje
Stamp:
Št. lokalne veterinarske enote:
amending Annex III to Regulation (EC) No 853/2004 of the European Parliament and of the Council and Annex I to Regulation (EC) No 854/2004 of the European Parliament and of the Council as regards the specific requirements for handling large wild game and for the post-mortem inspection of wild game
o spremembi Priloge III k Uredbi (ES) št. 853/2004 Evropskega parlamenta in Sveta in Priloge I k Uredbi (ES) št. 854/2004 Evropskega parlamenta in Sveta glede posebnih zahtev za predelavo velike divjadi in pregledov divjadi post mortem
Having regard to Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin [1], and in particular Article 10(1) and (2) thereof,
ob upoštevanju Uredbe (ES) št. 853/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004 o posebnih higienskih pravilih za živila živalskega izvora [1] ter zlasti člena 10(1) in (2) Uredbe,
Having regard to Regulation (EC) No 854/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific rules for the organisation of official controls on products of animal origin intended for human consumption [2], and in particular Article 17(1) thereof,
ob upoštevanju Uredbe Evropskega parlamenta in Sveta (ES) št. 854/2004 z dne 29. aprila 2004 o določitvi posebnih predpisov za organizacijo uradnega nadzora proizvodov živalskega izvora, namenjenih za prehrano ljudi [2], zlasti člena 17(1) Uredbe,
This practice has created uncertainties on the practical application of the current provisions of Regulation (EC) No 853/2004 and the need of compliance with the provisions of Directive 89/662/EEC in particular how to comply with the obligation to ensure the appropriate level of official controls at origin.
Ta praksa je ustvarila negotovosti glede praktične uporabe veljavnih določb Uredbe (ES) št. 853/2004 in potrebo po skladnosti z določbami Direktive 89/662/EGS zlasti glede tega, kako se izpolnjujejo obveznosti, da se zagotovi ustrezna raven uradnega nadzora v državi porekla.
Therefore, in order to ensure that the provisions of Regulation (EC) No 853/2004, and of Directive 89/662/EEC are complied with, it is necessary to supplement the provisions of Regulation (EC) No 853/2004 concerning the transport and trade of unskinned large wild game with a certification of compliance with the EU provisions at the place of origin.
Zato je treba za zagotovitev, da so izpolnjene določbe Uredbe (ES) št. 853/2004 in Direktive 89/662/EGS, dopolniti določbe Uredbe (ES) št. 853/2004 o prevozu neodrte velike divjadi in trgovini z njo z določitvijo spričevala o izpolnjevanju določb EU na kraju izvora.
Regulation (EC) No 853/2004 should therefore be amended accordingly.
Uredbo (ES) št. 853/2004 bi zato bilo treba ustrezno spremeniti.
Chapter VIII of Section IV of Annex I to Regulation (EC) No 854/2004 sets out the specific requirements for official controls concerning wild game meat.
V poglavju VIII oddelka IV Priloge I k Uredbi (ES) št. 854/2004 so določene posebne zahteve za uradni nadzor mesa divjadi.
According to the provisions set out in that Chapter, during the post-mortem inspection, the official veterinarian of the game-handling establishment is to take account of the declaration or information that the trained person involved in hunting the animal has provided in accordance with Regulation (EC) No 853/2004.
V skladu z določbami navedenega poglavja mora uradni veterinar obrata za predelavo divjadi med pregledom post mortem upoštevati izjavo ali informacije, ki jih je v skladu s Uredbo (ES) št. 853/2004 predložila usposobljena oseba, vključena v ulov živali.
Regulation (EC) No 854/2004 should therefore be amended accordingly.
Uredbo (ES) št. 854/2004 bi bilo zato treba ustrezno spremeniti.
Annex III to Regulation (EC) No 853/2004 is amended in accordance with Annex I to this Regulation.
Priloga III k Uredbi (ES) št. 853/2004 se spremeni v skladu s Prilogo I k tej uredbi.
Annex I to Regulation (EC) No 854/2004 is amended in accordance with Annex II to this Regulation.
Priloga I k Uredbi (ES) št. 854/2004 se spremeni v skladu s Prilogo II k tej uredbi.
Council Directive 89/662/EEC of 11 December 1989 concerning veterinary checks in intra-Community trade with a view to the completion of the internal market (OJ L 395, 30.12.1989, p.
Direktiva Sveta 89/662/EGS z dne 11. decembra 1989 o veterinarskih pregledih v trgovini znotraj Skupnosti glede na vzpostavitev notranjega trga (UL L 395, 30.12.1989, str.
In Chapter II of Section IV of Annex III to Regulation (EC) No 853/2004, point 8 is replaced by the following:
V poglavju II oddelka IV Priloge III k Uredbi (ES) št. 853/2004 se točka 8 nadomesti z naslednjim:
after skinning, it undergoes a final inspection in a game-handling establishment in accordance with Regulation (EC) No 854/2004;
se po odrtju opravi končni pregled v obratu za predelavo divjadi v skladu z Uredbo (ES) št. 854/2004;
may be sent to a game handling establishment in another Member State only if, during transport to that game-handling establishment, it is accompanied by a certificate conforming to the specimen set out in the Annex to Commission Implementing Regulation (EU) No 636/2014 issued and signed by an official veterinarian, attesting that the requirements set out in point 4 as regards the availability of a declaration, when relevant, and the accompaniment of relevant parts of the body, have been complied with.
lahko pošlje v obrat za predelavo divjadi v drugi državi članici le, če jo med prevozom v navedeni obrat za predelavo divjadi spremlja spričevalo v skladu z vzorcem iz Priloge k Izvedbeni uredbi Komisije (EU) št. 636/2014, ki ga izda in podpiše uradni veterinar ter ki potrjuje, da so zahteve iz točke 4 glede razpoložljivosti izjave, kadar je to primerno, in spremljanja ustreznih delov trupa, izpolnjene.
Commission Implementing Regulation (EU) No 638/2014
Izvedbena uredba Komisije (EU) št. 638/2014
Commission Delegated Regulation (EU) No 639/2014
Delegirana uredba Komisije (EU) št. 639/2014
supplementing Regulation (EU) No 1307/2013 of the European Parliament and of the Council establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and amending Annex X to that Regulation
o dopolnitvi Uredbe (EU) št. 1307/2013 Evropskega parlamenta in Sveta o vzpostavitvi pravil za neposredna plačila kmetom v podpornih shemah v okviru skupne kmetijske politike ter o spremembi Priloge X k navedeni uredbi
Having regard to Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 [1], and in particular Articles 4(3), 8(3), 9(5), 35(1), (2) and (3), 36(6), 39(3), 43(12), 44(5), 45(5) and (6), 46(9), 50(11), 52(9), 57(3), 58(5), 59(3), 67(1) and (2) thereof,
ob upoštevanju Uredbe (EU) št. 1307/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o vzpostavitvi pravil za neposredna plačila kmetom v podpornih shemah v okviru skupne kmetijske politike ter razveljavitvi Uredbe Sveta (ES) št. 637/2008 in Uredbe Sveta (ES) št. 73/2009 [1], zlasti členov 4(3), 8(3), 9(5), 35(1), (2) in (3), 36(6), 39(3), 43(12), 44(5), 45(5) in (6), 46(9), 50(11), 52(9), 57(3), 58(5), 59(3), 67(1) in (2) Uredbe,
Regulation (EU) No 1307/2013 has repealed and replaced Council Regulation (EC) No 73/2009 [2].
Uredba (EU) št. 1307/2013 je razveljavila in nadomestila Uredbo Sveta (ES) št. 73/2009 [2].
Regulation (EU) No 1307/2013 lays down a new legal framework consisting of a new system of direct support, including a basic payment for farmers and further support schemes.
Uredba (EU) št. 1307/2013 določa nov pravni okvir, sestavljen iz novega sistema neposredne podpore, ki vključuje osnovna plačila za kmete in nadaljnje sheme podpore.
It empowers the Commission to adopt delegated and implementing acts.
Komisijo pooblašča za sprejetje delegiranih in izvedbenih aktov.
In order to ensure the smooth functioning of the schemes in the new legal framework, certain rules have to be adopted by means of such acts.
Da bi se zagotovilo nemoteno delovanje shem v novem pravnem okviru, bi bilo treba s takšnimi akti sprejeti določena pravila.
In order to reduce administrative burden, these rules should be simple and easy to control.
Za zmanjšanje upravne obremenitve bi morala biti ta pravila preprosta in enostavna za nadzor.
Those acts should replace the rules laid down in Commission Regulations (EC) No 1120/2009 [3] and (EC) No 1121/2009 [4].
Z navedeni akti bi bilo treba nadomestiti pravila iz Uredbe Komisije (ES) št. 1120/2009 [3] in (ES) št. 1121/2009 [4].
It is necessary to supplement that framework by means of this Regulation in relation to certain general provisions, the basic payment scheme, the single area payment scheme, the payment for farmers observing agricultural practices beneficial for the climate and the environment, the payment for young farmers commencing their agricultural activity, voluntary coupled support, the crop-specific payment for cotton and in relation to the notifications necessary with regard to each support scheme.
Navedeni okvir je treba s to uredbo dopolniti glede nekaterih splošnih določb, sheme osnovnega plačila, sheme enotnega plačila na površino, plačila za kmete, ki izvajajo kmetijske prakse, ki ugodno vplivajo na podnebje in okolje, plačila za mlade kmete, ki začenjajo opravljati kmetijsko dejavnost, prostovoljno vezane podpore, posebnih plačila za bombaž in glede uradnih obvestil, ki so potrebna za vsako shemo podpore.
For the purpose of ensuring the correct application of the adjustments of direct payments with respect to financial discipline, it is necessary to lay down general rules on the sequence for the calculation of such reductions in relation to reductions under Regulation (EU) No 1306/2013 of the European Parliament and of the Council [5].
Za zagotovitev pravilne uporabe prilagoditev neposrednih plačil glede na finančno disciplino je potrebno določiti splošna pravila o zaporedju za izračun takšnih znižanj v zvezi z znižanji iz Uredbe (EU) št. 1306/2013 Evropskega parlamenta in Sveta [5].
In line with the case-law of the Court of Justice of the European Union [6], it is appropriate to clarify that Member States, when adopting measures to implement Union law, should exercise their discretion in compliance with certain principles, including in particular the principle of non-discrimination.
V skladu s sodno prakso Sodišča Evropske unije [6] bi bilo primerno pojasniti, da bi države članice pri sprejemanju ukrepov za izvajanje prava Unije morale diskrecijsko pravico izvajati v skladu z določenimi načeli, zlasti z načelom nediskriminacije.
Support other than coupled support should respect the requirements to be considered as decoupled income support in the meaning of the ‘Green Box’ of the Agreement on Agriculture concluded during the Uruguay Round of multilateral trade negotiations [7], and coupled support should respect the requirements to be considered as falling within the ‘Blue Box’ of that Agreement.
Pri podpori, ki ni vezana podpora, bi bilo treba upoštevati zahteve, ki se štejejo kot nevezana dohodkovna podpora v smislu „zelene škatle“ Sporazuma o kmetijstvu, sklenjenega med urugvajskim krogom večstranskih trgovinskih pogajanj [7], pri vezani podpori pa bi bilo treba spoštovati zahteve, ki spadajo v „modro škatlo“ omenjenega sporazuma.
In accordance with Article 4(1)(c) of Regulation (EU) No 1307/2013, an ‘agricultural activity’ does not require production, rearing or growing of agricultural products.
V skladu s členom 4(1)(c) Uredbe (EU) št. 1307/2013 „kmetijska dejavnost“ ne zahteva proizvodnje, reje ali gojenja kmetijskih proizvodov.