natgillin/translations-raw huggingface dataset:
EN ISO 6630 test reference
sredstva za odpornost na vodo:
Woven and non-woven products for wet cleaning
sredstva za odpornost na olje:
Procedure 4N
sredstva za odpornost na madeže:
Microfibre products for dusting
25(b) Lastnosti zaviranja gorenja
Products deriving from recycled textile fibres
Pralni proizvodi ohranijo svojo funkcionalnost po 50 ciklih industrijskega pranja in sušenja v sušilnem stroju pri najmanj 75 °C.
Procedure 3G
Nepralni proizvodi ohranijo svojo funkcionalnost po preskusu z namakanjem.
Mops for washing floors
vložnik predloži poročila o preskusih, izvedenih v skladu z naslednjimi standardi glede na proizvod:
Procedure 6N
za pralne programe v gospodinjstvih v skladu s standardom ISO 6330 ali za industrijske pralne programe s standardom EN ISO 10528, oba v kombinaciji s standardom EN ISO 12138;
Cloths for washing floors
kadar tekstil ni odstranljiv, v skladu s standardom BS 5651 ali enakovrednim.
Table 10
25(c) Lahko vzdrževanje (imenovano tudi nemečkljivost ali trajna zlikanost)
Values and parameters for the absorbency of cleaning products
Proizvodi iz naravnih vlaken dosežejo raven gladkosti tkanine SA-3, proizvodi iz mešanih naravnih in sintetičnih vlaken pa raven SA-4 po 10 ciklih pranja in sušenja v sušilnem stroju v gospodinjstvu pri 40 °C.
Liquid absorbency time
vložnik predloži poročila o preskusih, izvedenih v skladu s preskusno metodo ISO 7768 za oceno videza gladkosti tkanin po pranju.
≤ 10 seconds
MERILA DRUŽBENE ODGOVORNOSTI GOSPODARSKIH DRUŽB
Microfibre products for surface and floor cleaning
Merila iz tega oddelka veljajo za faze razreza/izdelave/dodelave v proizvodnji tekstilnih izdelkov.
the applicant shall provide test reports using the following test methods as relevant:
Pri preverjanju se sklicuje na naslednje temeljne standarde dela MOD:
EN ISO 6330 and EN ISO 9073-6.
o prisilnem delu;
Testing according to EN ISO 6330 shall be carried out using washing machine type A for all products and materials.
o sindikalni svobodi in varstvu sindikalnih pravic;
Criterion 24.
o uporabi načel o pravicah organiziranja in kolektivnega dogovarjanja;
Non-woven fabrics and knitted garments, accessories and blankets made of wool, wool blends and polyester (including fleece), shall resist pilling to rating of a minimum of 3.
o enakem plačilu delavcev in delavk za delo enake vrednosti;
Woven cotton fabrics used for garments shall resist pilling to a rating of a minimum of 3.
o odpravi prisilnega dela;
Polyamide tights and leggings shall resist to a rating of a minimum of 2.
o diskriminaciji pri zaposlovanju in poklicih;
the applicant shall provide reports from tests carried out as appropriate to the substrate:
o varstvu pri delu in zdravstvenem varstvu;
Knitted and non-woven products:
o minimalni starosti za sklenitev delovnega razmerja;
ISO 12945-1 Pill box method
o prepovedi najhujših oblik dela otrok in takojšnjem ukrepanju za njihovo odpravo.
ISO 12945-2 Martindale method
Ti standardi se predložijo proizvodnim obratom za razrez/izdelavo/dodelavo, ki se uporabljajo za izdelavo končnega proizvoda.
Criterion 25. durability of function
vložnik dokaže preverjanje skladnosti tretje strani z neodvisnim preverjanjem ali dokazili, vključno z obiski na kraju samem, ki jih opravijo revizorji med postopkom preverjanja v zvezi z znakom za okolje v proizvodnih obratih za razrez/izdelavo/dodelavo v dobavni verigi za njihove potrjene proizvode.
Finishes, treatments and additives that impart water, oil and stain repellency flame retardancy and easy care (also referred to as non-crease or permanent press) to the textile product when it is in use shall be durable according to the values and parameters set out in sub-criteria 25(a), (b) and (c).
To poteka po vložitvi prijave in nato med veljavnostjo dovoljenja, če so uvedeni novi proizvodni obrati.
For water, oil and stain repellents consumers shall be provided with guidance on how to maintain the functionality of finishes applied to the product.
Uporaba ročnega in mehanskega peskanja za doseganje ponošenega videza denima ni dovoljena.
Textile fibres, fabrics and membranes that lend the final product intrinsic functional properties are exempt from these requirements.
vložnik zagotovi podrobnosti o vseh proizvodnih obratih, uporabljenih za izdelavo proizvodov z znakom za okolje, ter dokazno dokumentacijo in slikovne dokaze o nadomestnih postopkih, uporabljenih za doseganje ponošenega videza denima.
for products with intrinsic properties applicants shall provide test reports demonstrating comparable or improved performance compared with alternatives that may be applied as finishes.
Neobvezni del nalepke s poljem za besedilo lahko vsebuje enega izmed naslednjih besedil:
25(a) Water, oil and stain repellent functions
Bolj trajnostna proizvodnja vlaken (ali besedilo, izbrano iz preglednice 11 spodaj)
Water repellents shall retain a functionality of 80 out of 90 after 20 domestic wash and tumble dry cycles at 40 °C, or after 10 industrial washing and drying cycles at a minimum of 75 °C.
Manj onesnažujoči proizvodni procesi
Oil repellents shall retain a functionality of 3,5 out of 4,0 after 20 domestic wash and tumble dry cycles at 40 °C, or after 10 industrial washing and drying cycles at a minimum of 75 °C.
Omejitev nevarnih snovi
Stain repellents shall retain a functionality of 3,0 out of 5,0 after 20 domestic wash and tumble dry cycles at 40 °C, or after 10 industrial washing and drying cycles at a minimum of 75 °C.
Preskus trajnosti
Industrial washing temperatures may be reduced to 60 °C for garments with taped seams.
Preglednica 11
the applicant shall provide reports from tests carried out according to the following standards, as appropriate to the product:
Besedilo, ki je lahko glede na vsebino proizvoda navedeno poleg znaka za okolje
For all products domestic wash cycles ISO 6330 or industrial laundry cycles ISO 15797 in combination with:
Uporabljena vlakna
water repellents:
Specifikacija proizvodnje
oil repellents:
Besedilo, ki je lahko prikazano
stain repellents:
Bombažna vlakna
25(b) Flame retardant functions
Več kot 50-odstotna vsebnost organskih materialov
Washable products shall retain their functionality after 50 industrial wash and tumble dry cycles at a minimum of 75 °C.
Proizvedeno iz xx % organskega bombaža.
Non-washable products shall retain their functionality after a soak test.
Več kot 95-odstotna vsebnost organskih materialov
The applicant shall provide reports from tests carried out according to the following standards, as appropriate to the product:
Proizvedeno iz organskega bombaža.
For domestic wash cycles ISO 6330 or commercial laundry cycles EN ISO 10528 both in combination with EN ISO 12138.
Več kot 70-odstotna vsebnost bombaža iz pridelave z integriranem zatiranjem škodljivcev
Where the textile is non-removable BS 5651 or equivalent.
Bombaž, pridelan z zmanjšano uporabo pesticidov.
25(c) Easy-care (also referred to as non-crease or permanent press)
Umetna celulozna vlakna
the applicant shall provide reports from tests carried out according to the ISO 7768 test method for assessing the smoothness appearance of fabrics after washing.
Izdelano iz xx % lesa iz trajnostnih gozdov.
CORPORATE SOCIAL RESPONSIBILITY CRITERIA
Več kot 95 % potrjene trajnostne celuloze
The criteria in this section apply to the cut/make/trim stages of production for textile products.
Izdelano iz lesa iz trajnostnih gozdov.
Criterion 26.
Več kot 20-odstotna vsebnost recikliranih materialov
Applicants shall ensure that the fundamental principles and rights at work as described in the International Labour Organisation's (ILO) Core Labour Standards, the UN Global Compact and the OECD Guidelines for Multi-National Enterprises shall be observed by all cut/make/trim production sites used to manufacture the licensed product(s).
Proizvedeno iz xx % recikliranega najlona.
For the purpose of verification the following ILO Core Labour Standards shall be referred to:
Več kot 95-odstotna vsebnost recikliranih materialov
Forced Labour
Proizvedeno iz recikliranega najlona.
Freedom of Association and Protection of the Right to Organise
Več kot 50-odstotna vsebnost recikliranih materialov
Right to Organise and Collective Bargaining
Proizvedeno iz xx % recikliranega poliestra.
Equal remuneration
Proizvedeno iz recikliranega poliestra.
Abolition of Forced Labour
vložnik predloži vzorec embalaže proizvoda z oznako in z izjavo o skladnosti s tem merilom.
Discrimination (Employment and Occupation)
Uredba Sveta (ES) št. 834/2007 z dne 28. junija 2007 o ekološki pridelavi in označevanju ekoloških proizvodov in razveljavitvi Uredbe (EGS) št. 2092/91 (UL L 189, 20.7.2007, str. 1).
Occupational safety and health
Uredba (ES) št. 1830/2003 Evropskega parlamenta in Sveta z dne 22. septembra 2003 o sledljivosti in označevanju gensko spremenjenih organizmov ter sledljivosti živil in krme, proizvedenih iz gensko spremenjenih organizmov, ter o spremembi Direktive 2001/18/ES (UL L 268, 18.10.2003, str.
Minimum Age Convention
24).
These standards shall be communicated to cut/make/trim production sites used to manufacture the final product.
23).
the applicant shall demonstrate third party verification of compliance, using independent verification or documentary evidence, including site visits by auditors during the Ecolabel verification process for cut/make/trim production sites in the supply chain for their licensed products.
Uredba (ES) št. 1907/2006 Evropskega parlamenta in Sveta z dne 18. decembra 2006 o registraciji, evalvaciji, avtorizaciji in omejevanju kemikalij (REACH), o ustanovitvi Evropske agencije za kemikalije ter spremembi Direktive 1999/45/ES ter razveljavitvi Uredbe Sveta (EGS) št. 793/93 in Uredbe Komisije (ES) št. 1488/94 ter Direktive Sveta 76/769/EGS in direktiv Komisije 91/155/EGS, 93/67/EGS, 93/105/ES in 2000/21/ES (UL L 396, 30.12.2006, str. 1).
Criterion 27.
Direktiva Sveta 67/548/EGS z dne 27. junija 1967 o približevanju zakonov in drugih predpisov v zvezi z razvrščanjem, pakiranjem in označevanjem nevarnih snovi (UL 196, 16.8.1967, str. 1).
The use of manual and mechanical sandblasting to achieve distressed denim finishes shall not be permitted.
Direktiva Sveta 1999/13/ES z dne 11. marca 1999 o omejevanju emisij hlapnih organskih spojin zaradi uporabe organskih topil v nekaterih dejavnostih in obratih (UL L 85, 29.3.1999, str. 1).
the applicant shall provide details of all production sites used to produce ecolabelled denim products together with documentary and photographic evidence of the alternative processes used to achieve distressed denim finishes.
ISO 6060 (KPK).
Criterion 28.
IWTO osnutek preskusne metode 59.
The optional label with text box may contain wording selected from the following:
Podatki dokazujejo skladnost obrata za čiščenje volne ali upravljavca čistilne naprave za odpadne vode, če se odplake ne čistijo v obratu.
More sustainable fibre production (or a text selected from Table 11 below)
vložnik predloži poročilo o preskusu, ki dokazuje izpolnjevanje zahteve glede OX ali AOX, z uporabo ustrezne preskusne metode:
Less polluting production processes
ISO 11480 (kontroliran vžig in mikrokoulometrija).
Restrictions on hazardous substances
v primeru zmesi:
Tested for durability
varnostni listi, če so na voljo.
Table 11
ISO 105 X12.
Text that may appear alongside the Ecolabel depending on product content
ISO 105 B02.
Fibres used
ISO 22958.
Production specification
ISO 4920,
Text that may be displayed
ISO 14419,
Cotton fibres
Merilo 1 – Bombaž in druga naravna celulozna predivna vlakna (vključno s kapokom)
Organic content of more than 50 %
Merilo 2 – Lan in druga vlakna iz ličja (vključno s konopljo, juto in ramijo)
Made with xx % organic cotton
Merilo 3 – Volna in druga keratinska vlakna (vključno z volno ovc in jagnjet ter dlako kamel, alpak in koz)
Organic content of more than 95 %
Merilo 4 – Akril
Made with organic cotton
Merilo 5 – Elastan
IPM content of more than 70 %
Merilo 6 – Poliamid (ali najlon)
Cotton grown with reduced pesticides
Merilo 7 – Poliester
Man-made cellulose fibres
Merilo 8 – Polipropilen
Certified sustainable pulp of more than 25 %
Merilo 9 – Umetna celulozna vlakna (vključno z viskozo, modalom in liocelom)
Made using xx % wood from sustainable forests
Merilo 10 – Polnila
Certified sustainable pulp of more than 95 %
Merilo 12 – Dodatki
Made using wood from sustainable forests
Merilo 13 – Seznam omejenih snovi
Recycled content of more than 20 %
Merilo 14 – Nadomeščanje nevarnih snovi, ki se uporabljajo pri barvanju, tiskanju in končni obdelavi
Made with xx % recycled nylon
Merilo 15 – Energijska učinkovitost pranja, sušenja in apreture
Recycled content of more than 95 %
Merilo 16 – Čiščenje emisij v zrak in vodo
Made with recycled nylon
Merilo 17 – Spremembe dimenzij med pranjem in sušenjem
Recycled content of more than 50 %
Merilo 18 – Odpornost barve na pranje
Made with xx % recycled polyester
Merilo 19 – Odpornost barve na znojenje (kislo, alkalno)
Made with recycled polyester
Merilo 20 – Odpornost barve na mokro drgnjenje
the applicant shall provide a sample of the product packaging showing the label, together with a declaration of compliance with this criterion.
Merilo 21 – Odpornost barve na suho drgnjenje
Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 (OJ L 189, 20.7.2007, p. 1).
Merilo 22 – Odpornost barve na svetlobo
Regulation (EC) No 1830/2003 of the European Parliament and of the Council of 22 September 2003 concerning the traceability and labelling of genetically modified organisms and the traceability of food and feed products produced from genetically modified organisms and amending Directive 2001/18/EC (OJ L 268, 18.10.2003, p.
Merilo 23 – Odpornost proizvodov za čiščenje na spiranje in njihova sposobnost absorpcije
24).
Merilo 24 – Odpornost tkanin na muckanje in obrabo
23).
Merilo 27 – Omejitev peskanja denima
on the conclusion of the Protocol agreed between the European Union and the Republic of Madagascar setting out fishing opportunities and the financial contribution provided for in the Fisheries Partnership Agreement between the two parties currently in force
o sklenitvi Protokola, o katerem sta se dogovorili Evropska unija in Republika Madagaskar ter ki določa ribolovne možnosti in finančni prispevek iz Sporazuma o partnerstvu v ribiškem sektorju, ki se uporablja med pogodbenicama
On 15 November 2007, the Council adopted Regulation (EC) No 31/2008 on the conclusion of the Fisheries Partnership Agreement between the European Community and the Republic of Madagascar [1] (‘the Partnership Agreement’).
Svet je 15. novembra 2007 sprejel Uredbo (ES) št. 31/2008 o sklenitvi Sporazuma o partnerstvu v ribiškem sektorju med Evropsko skupnostjo in Republiko Madagaskar [1] (v nadaljnjem besedilu: Sporazum o partnerstvu).
The Union has negotiated a new Protocol with the Republic of Madagascar granting EU vessels fishing opportunities in waters in which Madagascar exercises its sovereignty or jurisdiction as regards fishing (‘the new Protocol’).
Unija je z Republiko Madagaskar izvedla pogajanja o novem protokolu, ki plovilom EU dodeljuje ribolovne možnosti v vodah, v katerih Madagaskar izvaja svojo suverenost oziroma jurisdikcijo na področju ribištva (v nadaljnjem besedilu: novi protokol).
The new Protocol was signed on the basis of Council Decision 2012/826/EU [2], and has been applied provisionally from 28 November 2012.
Ta novi protokol je bil podpisan na podlagi Sklepa Sveta 2012/826/EU [2] in se začasno uporablja od 28. novembra 2012.
The Protocol agreed between the European Union and the Republic of Madagascar setting out fishing opportunities and the financial contribution provided for in the Fisheries Partnership Agreement between the two parties currently in force (‘the Protocol’) [3] is hereby approved on behalf of the Union.Article 2
Protokol, o katerem sta se dogovorili Evropska unija in Republika Madagaskar ter ki določa ribolovne možnosti in finančni prispevek iz Sporazuma o partnerstvu v ribiškem sektorju, ki se uporablja med pogodbenicama (v nadaljnjem besedilu: Protokol) [3], se odobri v imenu Unije.Člen 2
The President of the Council shall proceed, on behalf of the Union, to the notification provided for in Article 16 of the Protocol [4].Article 3
Predsednik Sveta v imenu Unije pošlje uradno obvestilo iz člena 16 Protokola [4].Člen 3
OJ L 15, 18.1.2008, p. 1.
UL L 15, 18.1.2008, str. 1.
Council Decision 2012/826/EU of 28 November 2012 on the signing, on behalf of the European Union, and on the provisional application of the Protocol agreed between the European Union and the Republic of Madagascar setting out fishing opportunities and the financial contribution provided for in the Fisheries Partnership Agreement between the two parties currently in force (OJ L 361, 31.12.2012, p. 11).
Sklep Sveta 2012/826/EU z dne 28. novembra 2012 o podpisu, v imenu Evropske unije, in začasni uporabi Protokola, o katerem sta se dogovorili Evropska unija in Republika Madagaskar ter ki določa ribolovne možnosti in finančni prispevek iz Sporazuma o partnerstvu v ribiškem sektorju, ki se uporablja med pogodbenicama (UL L 361, 31.12.2012, str.
The date of entry into force of the Protocol will be published in the Official Journal of the European Union by the General Secretariat of the Council.
Besedilo Protokola je skupaj s sklepom o podpisu objavljeno v UL L 361, 31.12.2012, str.
Commission Regulation (EU) No 634/2014
Uredba Komisije (EU) št. 634/2014
of 13 June 2014
z dne 13. junija 2014
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Interpretation 21 of the International Financial Reporting Interpretations Committee
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede Pojasnila 21 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards [1], and in particular Article 3(1) thereof,
ob upoštevanju Uredbe (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [1] ter zlasti člena 3(1) Uredbe,
On 20 May 2013 the International Accounting Standards Board issued Interpretation 21 of the International Financial Reporting Interpretations Committee (IFRIC) Levies.
Dne 20. maja 2013 je Upravni odbor za mednarodne računovodske standarde izdal Pojasnilo 21 Dajatve Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP).
In the application of International Accounting Standard 37 Provisions, contingent liabilities and contingent assets different practices have evolved regarding the timing of when an entity recognises a liability to pay a levy.
Pri uporabi mednarodnega računovodskega standarda 37 Rezervacije, pogojne obveznosti in pogojna sredstva so se razvile različne prakse glede tega, kdaj podjetje pripozna obveznost za plačilo dajatve.
The objective of the IFRIC Interpretation 21 is to provide guidance on the appropriate accounting treatment of levies that are within the scope of International Accounting Standard 37, in order to increase the comparability of financial statements for users.
Cilj Pojasnila OPMSRP 21 je dati napotke za ustrezno računovodsko obravnavanje dajatev, ki spadajo na področje uporabe mednarodnega računovodskega standarda 37, da bi se izboljšala primerljivost računovodskih izkazov za uporabnike.
The consultation with the Technical Expert Group of the European Financial Reporting Advisory Group confirms that IFRIC Interpretation 21 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje potrjuje, da Pojasnilo OPMSRP 21 izpolnjuje tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
In the Annex to Regulation (EC) No 1126/2008, IFRIC Interpretation 21 Levies is inserted as set out in the Annex to this Regulation.
V Prilogo k Uredbi (ES) št. 1126/2008 se vstavi Pojasnilo OPMSRP 21 Dajatve, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply IFRIC Interpretation 21 Levies, at the latest, as from the commencement date of its first financial year starting on or after 17 June 2014.
Posamezno podjetje začne Pojasnilo OPMSRP 21 Dajatve uporabljati najpozneje z začetkom prvega poslovnega leta, ki se začne 17. junija 2014 ali po tem datumu.
Done at Brussels, 13 June 2014.
V Bruslju, 13. junija 2014
OJ L 243, 11.9.2002, p.
UL L 243, 11.9.2002, str.
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p.
Uredba Komisije (ES) št. 1126/2008 z dne 3. novembra 2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta (UL L 320, 29.11.2008, str.
INTERNATIONAL ACCOUNTING STANDARDS
MADNARODNI RAČUNOVODSKI STANDARDI
IFRIC 21
OPMSRP 21
IFRIC Interpretation 21 Levies [1]
Pojasnilo OPMSRP 21 Dajatve [1]
IAS 20 Accounting for Governments Grants and Disclosures of Government Assistance
MRS 20 Obračunavanje državnih podpor in razkrivanje državne pomoči
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
OPMSRP 6 Obveznosti iz udeležbe na specifičnem trgu — odpadna električna in elektronska oprema
A government may impose a levy on an entity.
Vlada lahko naloži podjetju plačevanje dajatve.
The IFRS Interpretations Committee received requests for guidance on the accounting for levies in the financial statements of the entity that is paying the levy.
Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (MSRP) je prejel zahtevke za napotke glede obračunavanja dajatev v računovodskih izkazih podjetja, ki plačuje dajatev.
The question relates to when to recognise a liability to pay a levy that is accounted for in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
Vprašanje je, kdaj pripoznati obveznost za plačilo dajatve, ki se obračuna v skladu z MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva.
This Interpretation addresses the accounting for a liability to pay a levy if that liability is within the scope of IAS 37.
To pojasnilo obravnava obračunavanje obveznosti plačila dajatve, če ta obveznost spada na področje uporabe MRS 37.
It also addresses the accounting for a liability to pay a levy whose timing and amount is certain.
Prav tako obravnava obračunavanje obveznosti plačila dajatve, katere čas in znesek sta določena.
This Interpretation does not address the accounting for the costs that arise from recognising a liability to pay a levy.
To pojasnilo ne obravnava obračunavanja stroškov, ki nastanejo ob pripoznavanju obveznosti plačila dajatve.
Entities should apply other Standards to decide whether the recognition of a liability to pay a levy gives rise to an asset or an expense.
Podjetja bi morala pri odločanju, ali pripoznanje obveznosti plačila dajatve povzroči sredstva ali odhodek, uporabljati druge standarde.
For the purposes of this Interpretation, a levy is an outflow of resources embodying economic benefits that is imposed by governments on entities in accordance with legislation (i.e. laws and/or regulations), other than:
Za namene tega pojasnila je dajatev odtok sredstev, ki omogočajo gospodarske koristi, ki jo države naložijo podjetjem v skladu z zakonodajo (tj. zakoni in/ali predpisi), razen:
those outflows of resources that are within the scope of other Standards (such as income taxes that are within the scope of IAS 12 Income Taxes); and
tistih odtokov sredstev, ki spadajo na področje uporabe drugih standardov (kot so davki iz dobička, ki spadajo na področje uporabe MRS 12 Davek iz dobička); in
fines or other penalties that are imposed for breaches of the legislation.
glob ali drugih kazni, ki se naložijo zaradi kršitve zakonodaje.