natgillin/translations-raw huggingface dataset:
the differences (gains and losses) between the accounting value and the price of disposal of the products, or differences resulting from other factors.
razlike (dobički in izgube) med računovodsko vrednostjo in ceno odstranitve proizvodov ali razlike, ki nastanejo zaradi drugih dejavnikov.
In the case of Member States whose currency is not the euro, without prejudice to the specific rules and operative events provided for in the Annexes to this Regulation or in the agricultural legislation, expenditure as referred to in points (b) and (c) of paragraph 1 of this Article calculated on the basis of amounts fixed in euro and expenditure or revenue incurred in national currency under this Regulation shall be converted, as the case may be, into national currency or into euro on the basis of the last exchange rate established by the European Central Bank before the accounting year during which the operations are recorded in the accounts of the paying agency.
Za države članice, katerih valuta ni euro, se brez poseganja v posebna pravila in operativne dogodke, določene v prilogah k tej uredbi ali v kmetijski zakonodaji, odhodki iz točk (b) in (c) odstavka 1 tega člena, ki so izračunani na podlagi zneskov, določenih v eurih, in odhodki ali prihodki v nacionalni valuti v okviru te uredbe pretvorijo v nacionalno valuto oziroma v eure na podlagi zadnjega menjalnega tečaja, ki ga določi Evropska centralna banka pred obračunskim letom, v katerem se postopki evidentirajo v obračunih plačilne agencije.
For the purposes of this Regulation, accounting year means the period referred to in point (a) of Article 3(3) of Delegated Regulation (EU) No 907/2014.
Za namene te uredbe obračunsko leto pomeni obdobje iz člena 3(3)(a) Delegirane uredbe (EU) št. 907/2014.
Valuation of public storage operations
Vrednotenje postopkov javnega skladiščenja
The value of the quantities bought in and sold shall be equal to the sum of the payments or receipts made or to be made for physical operations, except in the case of the specific provisions referred to in this Article and subject to:
Vrednost nakupljenih in prodanih količin je enaka vsoti plačil ali prejemkov, ki so bili izvršeni ali bodo izvršeni za fizične postopke, razen v primeru posebnih določb iz tega člena in ob upoštevanju določb iz:
Annex VI, for missing quantities;
Priloge VI za manjkajoče količine;
Annex VII, for deteriorated or destroyed products;
Priloge VII za proizvode s poslabšano kakovostjo ali uničene proizvode;
Annex VIII, for products which have entered storage but the taking-over of which has been refused.
Priloge VIII za proizvode, ki so bili vneseni v skladišče, vendar je bil njihov prevzem zavrnjen.
The value of the quantities bought in shall be determined for the quantities of products entering storage, on the basis of the public intervention price, taking account of increases, premiums, reductions, percentages and coefficients applicable to the public intervention price at the time of purchase in accordance with the criteria laid down in the sectoral agricultural legislation.
Vrednost nakupljenih količin se določi za količine proizvodov, ki se vnesejo v skladišče, na podlagi javne intervencijske cene ob upoštevanju povišanj, premij, znižanj, odstotkov in koeficientov, ki se uporabljajo za ceno javne intervencije v času nakupa v skladu z merili iz področne kmetijske zakonodaje.
However, in the cases and situations referred to in Annex VI and points 2(a) and (c) of Annex VII, increases, premiums, reductions, percentages and coefficients shall not be taken into consideration.
Vendar pa se v primerih in situacijah iz Priloge VI in točk 2(a) in (c) Priloge VII povišanja, premije, znižanja, odstotki in koeficienti ne upoštevajo.
The value of products which have deteriorated or have been destroyed, either due to natural disasters or to too long a period of storage as referred to in point 2 of Annex VII to this Regulation, shall be determined by an implementing act of the Commission.
Vrednost proizvodov s poslabšano kakovostjo ali uničenih proizvodov zaradi naravnih nesreč ali predolgega skladiščenja, kot je navedeno v točki 2 Priloge VII k tej uredbi, se določi z izvedbenim aktom Komisije.
That act shall be adopted in accordance with the examination procedure referred to in Article 229(2) of Regulation (EU) No 1308/2013.
Navedeni akt se sprejme v skladu s postopkom pregleda iz člena 229(2) Uredbe (EU) št. 1308/2013.
Without prejudice to Annex V, the value of the products made available and financed under the Fund for European Aid to the Most Deprived shall be the public intervention price applicable on 1 October of each year.
Brez poseganja v Prilogo V je vrednost proizvodov, ki so na voljo in so financirani v okviru Sklada za evropsko pomoč najbolj ogroženim, cena javne intervencije, veljavna 1. oktobra posameznega leta.
For the Member States whose currency is not the euro, the accounting value of intervention products shall be converted into national currency at the exchange rate applicable on 1 October of that year.
Za države članice, katerih valuta ni euro, se računovodska vrednost intervencijskih proizvodov preračuna v nacionalno valuto po menjalnem tečaju, veljavnem 1. oktobra navedenega leta.
Where intervention products are transferred from one Member State to another, the supplier Member State shall record the product delivered as a zero entry in the accounts and the Member State of destination shall record it as a receipt in the month of dispatch, using the price calculated in accordance with the first subparagraph.
Kadar se intervencijski proizvodi prenesejo iz ene države članice v drugo, država članica dobaviteljica dobavljene proizvode evidentira v obračune po ničelni vrednosti, namembna država članica pa jih evidentira kot prejemek v mesecu odpreme po ceni, izračunani v skladu s prvim pododstavkom.
The costs paid or charged when products are bought in for the physical operations referred to in point (c) of Article 3(1), in accordance with the Union rules, shall be entered in the accounts as expenditure or revenue relating to technical costs, separately from the buying-in price.
Stroški, ki se pri nakupu proizvodov plačajo ali zaračunajo za fizične postopke iz člena 3(1)(c) v skladu s pravili Unije, se v obračune vnesejo kot odhodki ali prihodki v zvezi s tehničnimi stroški ločeno od nakupne cene.
In the financial accounts referred to in point (a) of Article 3(3) of Delegated Regulation (EU) No 907/2014, quantities in storage at the end of the accounting year and to be carried forward to the next accounting year shall be valued at their average book value (carry-over value), as determined by the monthly account of the last month of the accounting year.
V računovodski evidenci iz člena 3(3)(a) Delegirane uredbe (EU) št. 907/2014 se količine v skladišču ob koncu obračunskega leta, ki bodo prenesene v naslednje obračunsko leto, ovrednotijo po svoji povprečni računovodski vrednosti (cena prenosa), določeni z mesečnim obračunom zadnjega meseca obračunskega leta.
Quantities entering storage which are found not to meet the conditions for storage shall be entered in the accounts at the time of removal from storage as a sale at the price at which they were bought in.
Količine, ki se vnesejo v skladišče in za katere se izkaže, da ne izpolnjujejo pogojev za skladiščenje, se na dan izskladiščenja v obračune vnesejo kot prodaja po ceni, po kateri so bile nakupljene.
However, if at the time of actual removal from storage the conditions are met for application of point (b) of Annex VI, the Commission shall be consulted in advance on the removal of the goods.
Če so v času dejanskega izskladiščenja proizvoda izpolnjeni pogoji za uporabo točke (b) Priloge VI, se o izskladiščenju blaga predhodno posvetuje s Komisijo.
Where an account shows a positive balance, this shall be deducted from the expenditure for the current accounting year.
Kadar račun izkaže pozitivno stanje, se to odšteje od odhodkov za tekoče obračunsko leto.
Where there is a change in the standard amounts, the time allowed for payment, interest rates or other calculation elements after the first day of a month, the new elements shall apply to physical operations with effect from the following month.
V primeru spremembe standardnih zneskov, rokov plačila, obrestnih mer ali drugih elementov izračuna po prvem dnevu v mesecu se novi elementi uporabljajo za fizične postopke z učinkom od naslednjega meseca.
Commission Regulation (EC) No 884/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the financing by the European Agricultural Guarantee Fund (EAGF) of intervention measures in the form of public storage operations and the accounting of public storage operations by the paying agencies of the Member States (OJ L 171, 23.6.2006, p.
Uredba Komisije (ES) št. 884/2006 z dne 21. junija 2006 o določitvi podrobnih pravil za uporabo Uredbe Sveta (ES) št. 1290/2005 v zvezi s financiranjem intervencijskih ukrepov s strani Evropskega kmetijskega jamstvenega sklada (EKJS) in knjiženjem postopkov javnega skladiščenja s strani plačilnih agencij držav članic (UL L 171, 23.6.2006, str.
Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014, supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro (see page 18 of this Official Journal).
Delegirana uredba Komisije (EU) št. 907/2014 z dne 11. marca 2014 o dopolnitvi Uredbe (EU) št. 1306/2013 Evropskega parlamenta in Sveta v zvezi s plačilnimi agencijami in ostalimi organi, finančnim upravljanjem, potrditvijo obračunov, varščinami in uporabo eura (glej stran 18 tega Uradnega lista).
Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 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 (OJ L 347, 20.12.2013, p.
Uredba (EU) št. 1308/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o vzpostavitvi skupne ureditve trgov kmetijskih proizvodov (UL L 347, 20.12.2013, str.
CALCULATION OF RATES FOR THE REIMBURSEMENT OF FINANCING COSTS
IZRAČUN MER ZA POVRAČILO STROŠKOV FINANCIRANJA
(Article 3(1)(a))
(Člen 3(1)(a))
I. APPLICABLE INTEREST RATES
I. VELJAVNE OBRESTNE MERE
For the purposes of calculating the financing costs to be borne by the EAGF for the funds mobilised by the Member State for buying in products, the Commission shall fix a uniform interest rate in accordance with Article 20(4) of Regulation (EU) No 1306/2013 throughout the Union at the beginning of every accounting year.
Za izračun stroškov financiranja, ki jih nosi EKJS, za sredstva, ki jih države članice namenijo nakupu proizvodov, Komisija v skladu s členom 20(4) Uredbe (EU) št. 1306/2013 za Unijo na začetku vsakega obračunskega leta določi enotno obrestno mero.
The uniform interest rate shall correspond to the average of the 3-month and 12-month forward Euribor rates, recorded during a 6-month reference period which is to be determined by the Commission, with a weighting of one-third and two-thirds respectively.
Enotna obrestna mera ustreza povprečju obrestnih mer EURIBOR za trimesečni in dvanajstmesečni terminski tečaj, evidentiranih v šestmesečnem referenčnem obdobju, ki ga določi Komisija, in ponderiranih z eno tretjino oziroma dvema tretjinama.
In order to determine the interest rates applicable for a given accounting year, the Member States shall notify the Commission, at its request, of the average interest rate they actually bore during the reference period referred to in point 1 no later than the deadline referred to in that request.
Za določitev obrestnih mer, veljavnih za določeno obračunsko leto, države članice Komisiji na njeno zahtevo do roka iz navedene zahteve sporočijo svojo dejansko povprečno obrestno mero v referenčnem obdobju iz točke 1.
The notification shall be made using the form made available to the Member States by the Commission.
To obvestilo se pošlje na obrazcu, ki ga Komisija za ta namen da na voljo državam članicam.
In the absence of any notification from a Member State, in the form and by the deadline referred to in the first subparagraph, the interest rate borne by that Member State shall be considered to be 0 %.
Če država članica ne pošlje obvestila na obrazcu in do roka iz prvega pododstavka, se šteje, da je obrestna mera za navedeno državo članico 0 %.
In the situation where a Member State declares that it did not bear any interest costs because it did not have agricultural products in public storage during the reference period, the Commission shall fix that rate on the basis of the average reference interest rates during the reference period referred to in the first paragraph of this point plus one percentage point.
Kadar država članica izjavi, da ni imela stroškov obresti, ker v referenčnem obdobju ni javno skladiščila kmetijskih proizvodov, Komisija navedeno obrestno mero določi na podlagi povprečnih referenčnih obrestnih mer v referenčnem obdobju iz prvega odstavka te točke ter prišteje eno odstotno točko.
These reference interest rates shall be:
Te referenčne obrestne mere so:
For Member States whose currency is the euro, the Euro interbank borrowing offered rate three months (EURIBOR);
za države članice, katerih valuta je euro, trimesečni EURIBOR (evropska medbančna referenčna obrestna mera);
For Member States whose currency is not the euro, the interbank borrowing offered rate three months applicable in each Member State (IBOR).
za države članice, katerih valuta ni euro, trimesečni IBOR (medbančna referenčna obrestna mera), ki se uporablja v posamezni državi članici.
If the reference interests rates or the Euribor rates referred to in point (a) are not all available for the entire reference period, the available rates for that period shall be used.
Če referenčne obrestne mere ali mere EURIBOR iz točke (a) niso na voljo za celotno referenčno obdobje, se uporabijo mere, ki so na voljo v navedenem obdobju.
For each Member State concerned, the interest rate determined on the basis of the provisions of point (b) shall be compared with the uniform interest rate fixed on the basis of the provisions of point (a).
Za vsako zadevno državo članico se obrestna mera, določena na podlagi določb iz točke (b), primerja z enotno obrestno mero, določeno na podlagi določb iz točke (a).
The interest applicable to each Member State shall be the lower of these two interest rates.
Obrestna mera, ki velja za vsako državo članico, je nižja od teh dveh obrestnih mer.
The interest rates fixed in the Commission Implementing Regulation adopted on the basis of Article 20(4) of Regulation (EU) No 1306/2013 for each accounting year shall be rounded to 1 decimal.
Obrestne mere, določene z izvedbeno uredbo Komisije, sprejeto za vsako obračunsko leto na podlagi člena 20(4) Uredbe (EU) št. 1306/2013, so zaokrožene na eno decimalko.
CALCULATION OF FINANCING COSTS
IZRAČUN STROŠKOV FINANCIRANJA
The calculation of the financing costs shall be subdivided according to the validity periods of the interest rates fixed by the Commission in accordance with Part I.
Izračun stroškov financiranja je razčlenjen po obdobjih veljavnosti obrestnih mer, ki jih določi Komisija v skladu z delom I.
The financing costs referred to in Article 3(1)(a) shall be calculated by applying the Member State’s interest rate to the average value per tonne of the product bought in, and then multiplying the product thus obtained by the average stock for the accounting year.
Stroški financiranja iz člena 3(1)(a) se izračunajo z uporabo obrestne mere države članice za povprečno vrednost na tono nakupljenega proizvoda, nato pa se dobljeni znesek pomnoži s povprečno zalogo obračunskega leta.
The average value per tonne of product shall be calculated by dividing the sum of the values of the products in store on the first day of the accounting year and of products bought in during that year by the sum of the quantities of products in store on the first day of the accounting year and of products bought in during the accounting year.
Povprečna vrednost na tono proizvoda se izračuna z deljenjem vsote vrednosti proizvodov v skladišču na prvi dan obračunskega leta in vrednosti proizvodov, nakupljenih v navedenem letu, z vsoto količine proizvodov v skladišču na prvi dan navedenega obračunskega leta in količine proizvodov, nakupljenih v obračunskem letu.
The average stock for the accounting year shall be calculated by dividing the sum of the stock at the beginning of each month and the stock at the end of each month by a number equal to twice the number of months in the accounting year.
Povprečna zaloga obračunskega leta se izračuna z delitvijo vsote zalog na začetku vsakega meseca in zalog na koncu vsakega meseca z dvakratnim številom mesecev v obračunskem letu.
Where a depreciation coefficient is fixed for a product in accordance with point 1 of Annex V, the value of the products bought in during the accounting year shall be calculated by deducting from the buying-in price the depreciation amount obtained by applying this coefficient.
Kadar je za proizvod določen koeficient amortizacije v skladu s točko 1 Priloge V, se vrednost proizvodov, nakupljenih med obračunskim letom, izračuna tako, da se od nakupne cene odšteje znesek amortizacije, dobljen z uporabo navedenega koeficienta.
In the case of products for which a second depreciation has been fixed pursuant to the second subparagraph of point 3 of Annex V, the calculation of average stocks shall be made before the actual date of each depreciation taken into account for the purposes of the average value.
Če je za proizvod v skladu z drugim pododstavkom točke 3 Priloge V določena druga amortizacija, se povprečna zaloga izračuna pred dejanskim datumom vsake amortizacije, ki se upošteva pri povprečni vrednosti.
Where the rules governing common market organisations stipulate that payment for a product bought in by an paying agency may not be effected until at least one month has elapsed from the date of taking over, the average stock calculated shall be reduced by a quantity resulting from the following calculation:
Kadar je s pravili, ki urejajo skupne ureditve trga, določeno, da se plačilo za proizvod, ki ga nakupi plačilna agencija, sme izvesti šele, ko poteče najmanj en mesec od datuma prevzema, se izračunana povprečna zaloga zniža za količino, ki je rezultat naslednjega izračuna:
Q quantities bought in during the accounting year,
Q količine, nakupljene med obračunskim letom,
N number of months of minimum period before payment.
N število mesecev najkrajšega obdobja pred plačilom.
For the purposes of this calculation, the minimum period given in the rules shall be taken as the period for payment.
Za ta izračun se kot plačilno obdobje šteje najkrajše obdobje, navedeno v pravilih.
A month shall be considered as consisting of 30 days.
Za mesec velja, da šteje 30 dni.
Any part of a month longer than 15 days shall be considered a whole month; any part of a month equal to or less than 15 days shall not be taken into account for this calculation.
Kateri koli del meseca, daljši od 15 dni, se šteje za cel mesec; kateri koli del meseca, ki je enak ali krajši od 15 dni, se pri tem izračunu ne upošteva.
Where the calculation of average stock at the end of the accounting year gives a negative result once the reduction referred to in the first subparagraph has been effected, that amount shall be deducted from the average stock calculated for the following accounting year.
Kadar je rezultat izračuna povprečnih zalog ob koncu obračunskega leta negativen, potem ko je bilo izvedeno znižanje iz prvega pododstavka, se navedeni znesek odšteje od povprečne zaloge, izračunane za naslednje obračunsko leto.
SPECIAL RULES UNDER THE RESPONSIBILITY OF THE PAYING AGENCIES
POSEBNA PRAVILA POD ODGOVORNOSTJO PLAČILNIH AGENCIJ
Where, for the sale of products by paying agencies, the rules governing the common market organization or notices of invitation to tender allow the purchaser of such products a period in which to remove them once payment has been made, and where such period exceeds 30 days, the financing costs calculated in accordance with Part II shall be reduced, in the accounts of the paying agencies, by the amount obtained from the following calculation:
Kadar za prodajo proizvodov, ki jo opravijo plačilne agencije, pravila, ki urejajo skupne ureditve trgov, ali obvestila o javnem naročilu kupcu takih proizvodov zagotavljajo rok za izskladiščenje proizvodov po opravljenem plačilu in kadar tak rok presega 30 dni, plačilne agencije stroške financiranja, izračunane v skladu z delom II, v obračunih znižajo za znesek, ki sledi iz naslednjega izračuna:
V the amount paid by the purchaser,
V znesek, ki ga plača kupec,
J the number of days between receipt of payment and removal of the product, minus 30 days,
J število dni med prejemom plačila in izskladiščenjem proizvoda, minus 30 dni,
i the interest rate applicable during the accounting year.
i veljavna obrestna mera med obračunskim letom.
In the case of sales of agricultural products by paying agencies based on specific Union regulations, where the actual period for payment after removal of such products exceeds 30 days, the financing costs calculated in accordance with Part II shall be increased in the accounts of the paying agencies by the amount obtained from the following calculation:
Kadar pri prodajah kmetijskih proizvodov s strani plačilnih agencij na podlagi posebnih uredb Unije dejanski rok plačila po izskladiščenju takih proizvodov presega 30 dni, plačilne agencije stroške financiranja, izračunane v skladu z delom II, v obračunih povečajo za znesek, ki sledi iz naslednjega izračuna:
M the amount to be paid by the purchaser,
M znesek, ki ga mora plačati kupec,
D the number of days between removal of the product and receipt of payment, minus 30 days,
D število dni med izskladiščenjem proizvoda in prejemom plačila, minus 30 dni,
At the end of each accounting year, the financing costs referred to in paragraphs 1 and 2 shall be entered in the accounts for that agricultural financial year for the number of days to be considered until that date and the remainder shall be entered under the following accounting year.
Stroški financiranja iz odstavkov 1 in 2 se ob koncu vsakega obračunskega leta vnesejo v obračune za navedeno kmetijsko proračunsko leto za število dni, ki se upoštevajo do navedenega datuma, ostali pa se vnesejo v breme naslednjega obračunskega leta.
PHYSICAL OPERATIONS COVERED BY THE STANDARD AMOUNTS
FIZIČNI POSTOPKI, KRITI S STANDARDNIMI ZNESKI
(Article 3(1)(b))
(Člen 3(1)(b))
I. ACCEPTANCE AND ENTRY INTO STORAGE
I. PREVZEM IN VNOS V SKLADIŠČE
physical movement of cereals from means of transport to arrival at storage cell (silo or store compartment) - first transfer;
fizični premik žit s prevoznega sredstva ob prihodu v skladiščno celico (silos ali skladiščni prostor) – prvo pretovarjanje;
weighing;
tehtanje;
sampling/analysis/establishment of quality.
vzorčenje/analiza/ugotavljanje kakovosti;
rent of premises at contract price;
najemnina prostorov po pogodbeni ceni;
insurance costs (unless included under (a));
stroški zavarovanja (če niso vključeni pod (a));
pest control costs ensuring the initial quality of the product in store (unless included under (a));
stroški zatiranja škodljivcev, ki zagotavljajo začetno kakovost proizvoda v skladišču (če niso vključeni pod (a));
annual inventory (unless included under (a));
letni popis (če ni vključen pod (a));
ventilation, if any (unless included under (a)).
morebitno prezračevanje (če ni vključeno pod (a));
REMOVAL FROM STORAGE
IZSKLADIŠČENJE
weighing of cereals;
tehtanje žit;
sampling/analysis (if chargeable to intervention);
vzorčenje/analiza (če gre v breme intervencije);
physical removal and loading of cereals onto first means of transport.
fizično izskladiščenje in nakladanje žit na prvo prevozno sredstvo.
I. ACCEPTANCE OF DELIVERY, BONING AND ENTRY INTO STORAGE (BONED MEAT)
I. PREVZEM POŠILJKE, IZKOŠČEVANJE IN VNOS V SKLADIŠČE (IZKOŠČENO MESO)
quality control of bone-in meat;
nadzor kakovosti mesa s kostmi;
weighing of bone-in meat;
tehtanje mesa s kostmi;
handling;
manipulacija;