natgillin/translations-raw huggingface dataset:
Key assumptions are those to which the asset’s (cash-generating unit’s) recoverable amount is most sensitive.
Ključne predpostavke so tiste, na katere je nadomestljiva vrednost sredstva (denar ustvarjajoče enote) najbolj občutljiva.
The entity shall also disclose the discount rate(s) used in the current measurement and previous measurement if fair value less costs of disposal is measured using a present value technique;
Podjetje mora razkriti tudi diskontno(-e) stopnjo(-e), uporabljeno(-e) pri sedanjem merjenju in prejšnjem merjenju, če se poštena vrednost, zmanjšana za stroške odtujitve, meri z uporabo tehnike sedanje vrednosti,
Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives
Ocene za merjenje nadomestljivih vrednosti denar ustvarjajočih enot, ki vsebujejo dobro ime ali neopredmetena sredstva z nedoločeno dobo koristnosti
An entity shall disclose the information required by (a)–(f) for each cash-generating unit (group of units) for which the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to that unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives:
Podjetje mora razkriti informacije iz točk (a)–(f) za vsako denar ustvarjajočo enoto (skupino enot), katere knjigovodska vrednost dobrega imena ali neopredmetenih sredstev z nedoločeno dobo koristnosti, razporejenih na to enoto (skupino enot), je pomembna v primerjavi s celotno knjigovodsko vrednostjo dobrega imena podjetja ali njegovih neopredmetenih sredstev z nedoločeno dobo koristnosti:
the basis on which the unit’s (group of units’) recoverable amount has been determined (i.e. value in use or fair value less costs of disposal);
osnovo, na kateri je bila določena nadomestljiva vrednost enote (skupine enot) (to je vrednost pri uporabi ali poštena vrednost, zmanjšana za stroške odtujitve),
In May 2013 paragraphs 130 and 134 and the heading above paragraph 138 were amended.
V maju 2013 so bili spremenjeni 130. člen, 134. člen in naslov pred 138. členom.
An entity shall not apply those amendments in periods (including comparative periods) in which it does not also apply IFRS 13.
Podjetje ne uporablja teh sprememb v obdobjih (vključno s primerjalnimi obdobji), v katerih ne uporablja tudi MSRP 13.
An entity shall apply those amendments retrospectively for annual periods beginning on or after 1 January 2014.
Podjetje mora uporabljati navedene spremembe za nazaj za letna obdobja, ki se začnejo 1. januarja 2014 ali pozneje.
Commission Regulation (EU) No 1375/2013
Uredba Komisije (EU) št. 1375/2013
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 International Accounting Standard 39
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 mednarodnega računovodskega standarda 39
On 27 June 2013 the International Accounting Standards Board published amendments to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement entitled Novation of Derivatives and Continuation of Hedge Accounting.
27. junija 2013 je Upravni odbor za mednarodne računovodske standarde objavil spremembe mednarodnega računovodskega standarda (MRS) 39 Finančni instrumenti. Pripoznavanje in merjenje z naslovom Prenova izvedenih finančnih instrumentov in nadaljevanje obračunavanja varovanja pred tveganjem.
The objective of the amendments is to provide relief in situations where a derivative, which has been designated as a hedging instrument, is novated from one counterparty to a central counterparty as a consequence of laws or regulations.
Spremembe so namenjene za zagotovitev pomoči v primerih, ko se izvedeni finančni instrument, ki je bil označen kot instrument za varovanje pred tveganjem, prenese od ene nasprotne stranke na centralno nasprotno stranko v skladu z zakonom ali predpisi.
Such a relief means that hedge accounting can continue irrespective of the novation which, without the amendment, would not be permitted.
Takšna pomoč pomeni, da se lahko obračunavanje varovanja pred tveganjem nadaljuje ne glede na prenovo, kar brez spremembe ne bi bilo dovoljeno.
Regulation (EU) No 648/2012 of the European Parliament and of the Council [3] requires central clearing of certain classes of OTC derivatives.
Uredba (EU) št. 648/2012 Evropskega parlamenta in Sveta [3] zahteva centralni kliring nekaterih razredov izvedenih finančnih instrumentov OTC.
As a consequence, counterparties of certain hedging instruments should agree to replace their original counterparty of the hedging transaction by a central counterparty that is compliant with the requirements of that Regulation.
Posledično bi se morale nasprotne stranke nekaterih instrumentov za varovanje pred tveganjem dogovoriti o zamenjavi prvotne nasprotne stranke v transakciji za varovanje pred tveganjem s centralno nasprotno stranko, ki upošteva zahteve navedene uredbe.
In order to avoid a financial reporting burden arising from the novation of OTC derivatives to a central counterparty as a consequence of laws or regulations or the introduction of laws or regulations, it is necessary to provide for an exception to the existing requirements for discontinuation of hedge accounting in IAS 39.
Da bi preprečili breme finančnega poročanja, ki izhaja iz prenosa izvedenih finančnih instrumentov OTC na centralno nasprotno stranko zaradi zakonov ali predpisov ali uvedbe zakonov ali predpisov, je treba zagotoviti izjemo k obstoječim zahtevam za prenehanje obračunavanja varovanja pred tveganjem v MRS 39.
The consultation with the Technical Expert Group of the European Financial Reporting Advisory Group confirms that the amendments to IAS 39 meet 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 spremembe MRS 39 izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
Commission Regulation (EC) No 1126/2008 should therefore be amended accordingly.
Uredbo Komisije (ES) št. 1126/2008 bi bilo zato treba ustrezno spremeniti.
In the Annex to Regulation (EC) No 1126/2008, International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement is amended as set out in the Annex to this Regulation.
V Prilogi k Uredbi (ES) št. 1126/2008 se Mednarodni računovodski standard (MRS) 39 Finančni instrumenti: Pripoznavanje in merjenje spremeni, kot je navedeno v Prilogi k tej uredbi.
Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1).
Uredba (EU) št. 648/2012 Evropskega parlamenta in Sveta z dne 4. julija 2012 o izvedenih finančnih instrumentih OTC, centralnih nasprotnih strankah in repozitorijih sklenjenih poslov (UL L 201, 27.7.2012, str. 1).
‘Reproduction allowed within the European Economic Area. 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. Further information can be obtained from the IASB at www.iasb.org’
„Razmnoževanje je dovoljeno znotraj Evropskega gospodarskega prostora. Vse obstoječe pravice so pridržane zunaj EGP, z izjemo pravice do razmnoževanja za osebno ali drugo pošteno uporabo. Dodatne informacije so na voljo na spletni strani UOMRS: www.iasb.org.“
Amendments to IAS 39 Financial Instruments: Recognition and Measurement
Spremembe MRS 39 Finančni instrumenti: Pripoznavanje in merjenje
Novation of Derivatives and Continuation of Hedge Accounting
Novacija izpeljanih finančnih instrumentov in nadaljevanje obračunavanja varovanja pred tveganjem
Paragraphs 91 and 101 are amended.
Spremenita se 91. in 101. člen.
An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if:
Podjetje mora za naprej prenehati obračunavati varovanje pred tveganjem, določeno v 89. členu, če:
the hedging instrument expires or is sold, terminated or exercised.
instrument za varovanje pred tveganjem preneha veljati ali se proda, odpove ali izkoristi.
For this purpose, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such replacement or rollover is part of the entity’s documented hedging strategy.
Za ta namen se zamenjava ali prevalitev instrumenta za varovanje pred tveganjem na drug instrument za varovanje pred tveganjem ne obravnava kot prenehanje veljavnosti ali odpoved, če je del olistinjene strategije podjetja o varovanju pred tveganjem.
Additionally, for this purpose there is not an expiration or termination of the hedging instrument if:
Poleg tega se za ta namen ne šteje, da je prišlo do prenehanja veljavnosti ali odpovedi instrumenta za varovanje pred tveganjem, če:
as a consequence of laws or regulations or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties.
se pogodbenice instrumenta za varovanje pred tveganjem kot posledica zakonov ali drugih predpisov ali uvedbe zakonov ali drugih predpisov strinjajo, da ena ali več klirinških nasprotnih strank nadomesti prvotno nasprotno stranko, da postane nova nasprotna stranka vsake od pogodbenic.
For this purpose, a clearing counterparty is a central counterparty (sometimes called a ‘clearing organisation’ or ‘clearing agency’) or an entity or entities, for example, a clearing member of a clearing organisation or a client of a clearing member of a clearing organisation, that are acting as counterparty in order to effect clearing by a central counterparty.
Za ta namen je klirinška nasprotna stranka centralna nasprotna stranka (včasih se imenuje „klirinška organizacija“ ali „klirinška agencija“) ali podjetje ali podjetja, na primer klirinški član klirinške organizacije ali stranka klirinškega člana klirinške organizacije, ki delujejo kot nasprotna stranka, da bi izvedli kliring prek centralne nasprotne stranke.
However, when the parties to the hedging instrument replace their original counterparties with different counterparties this paragraph shall apply only if each of those parties effects clearing with the same central counterparty.
Če pogodbenice instrumenta za varovanje pred tveganjem nadomestijo svoje prvotne nasprotne stranke z različnimi nasprotnimi strankami, pa se ta odstavek uporablja le, če vsaka od teh pogodbenic izvede kliring z isto centralno nasprotno stranko;
other changes, if any, to the hedging instrument are limited to those that are necessary to effect such a replacement of the counterparty.
so morebitne druge spremembe instrumenta za varovanje pred tveganjem omejene na tiste, ki so potrebne za izvedbo take nadomestitve nasprotne stranke.
Such changes are limited to those that are consistent with the terms that would be expected if the hedging instrument were originally cleared with the clearing counterparty.
Takšne spremembe so omejene na tiste v skladu s pogoji, ki bi bili pričakovani, če bi kliring instrumenta za varovanje pred tveganjem prvotno izvedla klirinška nasprotna stranka.
These changes include changes in the collateral requirements, rights to offset receivables and payables balances, and charges levied.
Te spremembe vključujejo spremembe zahtev glede jamstev, pravic za pobotanje terjatev in obveznosti ter zaračunanih dajatev;
In any of the following circumstances an entity shall discontinue prospectively the hedge accounting specified in paragraphs 95–100:
V vsaki od spodaj naštetih okoliščin mora podjetje za naprej prenehati obračunavati varovanje pred tveganjem, določeno v 95.–100. členu:
The hedging instrument expires or is sold, terminated or exercised.
instrument za varovanje pred tveganjem preneha veljati ali se proda, odpove ali izkoristi.
In this case, the cumulative gain or loss on the hedging instrument that has been recognised in other comprehensive income from the period when the hedge was effective (see paragraph 95(a)) shall remain separately in equity until the forecast transaction occurs.
V tem primeru kumulativni dobiček ali izguba iz instrumenta za varovanje pred tveganjem, ki je pripoznan(-a) neposredno v drugem vseobsegajočem donosu iz obdobja, ko je bilo varovanje pred tveganjem uspešno (glejte 95.(a) člen), ostane posebej pripoznan(-a) v lastniškem kapitalu, dokler ne pride do napovedane transakcije.
When the transaction occurs, paragraph 97, 98 or 100 applies.
Ko pride do transakcije, se uporabijo 97., 98. ali 100. člen.
For the purpose of this subparagraph, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such replacement or rollover is part of the entity’s documented hedging strategy.
Za namen tega pododstavka se zamenjava ali prevalitev instrumenta za varovanje pred tveganjem na drug instrument za varovanje pred tveganjem ne obravnava kot prenehanje veljavnosti ali odpoved, če je del olistinjene strategije podjetja o varovanju pred tveganjem.
Additionally, for the purpose of this subparagraph there is not an expiration or termination of the hedging instrument if:
Poleg tega se za namen tega pododstavka ne šteje, da je prišlo do prenehanja veljavnosti ali odpovedi instrumenta za varovanje pred tveganjem, če:
Paragraph 108D and, in Appendix A, paragraph AG113A are added.
Dodata se 108.D člen in AG113.A člen v Dodatku A.
Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39), issued in June 2013, amended paragraphs 91 and 101 and added paragraph AG113A.
Novacija izpeljanih finančnih instrumentov in nadaljevanje obračunavanja varovanja pred tveganjem (spremembe MRS 39), objavljena junija 2013, je spremenila 91. in 101. člen ter dodala člen AG113A.
If an entity applies those amendments for an earlier period it shall disclose that fact.
Če podjetje uporablja te spremembe za zgodnejše obdobje, mora to razkriti.
A For the avoidance of doubt, the effects of replacing the original counterparty with a clearing counterparty and making the associated changes as described in paragraphs 91(a)(ii) and 101(a)(ii) shall be reflected in the measurement of the hedging instrument and therefore in the assessment of hedge effectiveness and the measurement of hedge effectiveness.
A V izogib dvomu se učinki nadomestitve prvotne nasprotne stranke s klirinško nasprotno stranko ter s tem povezane spremembe, kot so opisane v 91.(a)(ii) in 101.(a)(ii) členu, odrazijo v merjenju instrumenta za varovanje pred tveganjem ter torej pri oceni uspešnosti varovanja pred tveganjem in merjenju uspešnosti varovanja pred tveganjem.
An entity shall apply those paragraphs for annual periods beginning on or after 1 January 2014.
Podjetje te člene uporablja za letna obdobja, ki se začnejo 1. januarja 2014 ali pozneje.
An entity shall apply those amendments retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
Podjetje te spremembe uporabi za nazaj v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake.
Commission Implementing Regulation (EU) No 1376/2013
Izvedbena uredba Komisije (EU) št. 1376/2013
Commission Implementing Regulation (EU) No 1377/2013
Izvedbena uredba Komisije (EU) št. 1377/2013
on the issue of import licences for applications lodged during the first seven days of December 2013 under the tariff quota opened by Regulation (EC) No 1385/2007 for poultrymeat
o izdaji uvoznih dovoljenj na podlagi zahtevkov, predloženih v prvih sedmih dneh meseca decembra 2013 v okviru tarifne kvote za perutninsko meso, odprte z Uredbo (ES) št. 1385/2007
The applications for import licences lodged during the first seven days of December 2013 for the subperiod from 1 January to 31 March 2014 relate, for some quotas, to quantities exceeding those available.
Količine v zahtevkih za uvozna dovoljenja, predloženih v prvih sedmih dneh meseca decembra 2013 za podobdobje od 1. januarja do 31. marca 2014, so pri nekaterih kvotah višje od razpoložljivih.
The quantities for which import licence applications have been lodged for the subperiod from 1 January to 31 March 2014 under Regulation (EC) No 1385/2007 shall be multiplied by the allocation coefficients set out in the Annex hereto.
Za zahtevke za uvozna dovoljenja, ki so v skladu z Uredbo (ES) št. 1385/2007 predloženi za podobdobje od 1. januarja do 31. marca 2014, se uporabijo koeficienti dodelitve iz Priloge k tej uredbi.
This Regulation shall enter into force on 20 December 2013.
Ta uredba začne veljati 20. decembra 2013.
Allocation coefficient for import licence applications lodged for the subperiod from 1.1.2014-31.3.2014
Koeficient dodelitve za zahtevke za uvozna dovoljenja, predložene za podobdobje od 1.1.2014–31.3.2014
Commission Implementing Regulation (EU) No 1378/2013
Izvedbena uredba Komisije (EU) št. 1378/2013
on the issue of import licences for applications lodged during the first seven days of December 2013 under the tariff quotas opened by Regulation (EC) No 533/2007 for poultrymeat
o izdaji uvoznih dovoljenj na podlagi zahtevkov, predloženih v prvih sedmih dneh meseca decembra 2013 v okviru tarifnih kvot za perutninsko meso, odprtih z Uredbo (ES) št. 533/2007
The quantities for which import licence applications have been lodged under Regulation (EC) No 533/2007 for the subperiod from 1 January to 31 March 2014 shall be multiplied by the allocation coefficients set out in the Annex to this Regulation.
Za zahtevke za uvozna dovoljenja, ki so v skladu z Uredbo (ES) št. 533/2007 predloženi za podobdobje od 1. januarja do 31. marca 2014 se uporabijo koeficienti dodelitve iz Priloge k tej uredbi.
Regulation (EU) No 1379/2013 of the European Parliament and of the Council
Uredba (EU) št. 1379/2013 Evropskega parlamenta in Sveta
on the common organisation of the markets in fishery and aquaculture products, amending Council Regulations (EC) No 1184/2006 and (EC) No 1224/2009 and repealing Council Regulation (EC) No 104/2000
o skupni ureditvi trgov za ribiške proizvode in proizvode iz ribogojstva in o spremembi uredb Sveta (ES) št. 1184/2006 in (ES) št. 1224/2009 ter razveljavitvi Uredbe Sveta (ES) št. 104/2000
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 42 and 43(2) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti členov 42 in 43(2) Pogodbe,
The scope of the Common Fisheries Policy (CFP) extends to measures related to the markets for fishery and aquaculture products in the Union.
Področje uporabe skupne ribiške politike zajema ukrepe, povezane s trgi za ribiške proizvode in proizvode iz ribogojstva v Uniji.
The common organisation of the markets in fishery and aquaculture products (CMO) is an integral part of the CFP and should contribute to achieving its objectives.
Skupna ureditev trgov za ribiške proizvode in proizvode iz ribogojstva (SUT) je sestavni del skupne ribiške politike in bi morala prispevati k doseganju njenih ciljev.
Since the CFP is being revised, the CMO should be adapted accordingly.
Ker je skupna ribiška politika v postopku pregleda, bi bilo treba SUT ustrezno prilagoditi.
Council Regulation (EC) No 104/2000 [4] needs to be revised in order to take account of shortcomings detected in the implementation of the provisions currently in force, recent developments in Union and world markets, and the evolution of fishing and aquaculture activities.
Uredbo Sveta (ES) št. 104/2000 [4] je treba pregledati, da bi se upoštevale pomanjkljivosti, ugotovljene pri izvajanju trenutno veljavnih določb, nedavne spremembe na trgih Unije in svetovnih trgih ter razvoj ribolovnih dejavnosti in dejavnosti ribogojstva.
Fishing plays a particularly important role in the economies of the Union's coastal regions, including the outermost regions.
Ribolov je izjemno pomemben za gospodarstva obalnih regij Unije, vključno z najbolj oddaljenimi regijami.
Given that it provides fishermen in those regions with their livelihood, steps should be taken to foster market stability and a closer correlation between supply and demand.
Ta dejavnost ribičem iz teh regij zagotavlja preživetje, zato bi bilo treba sprejeti ukrepe za krepitev stabilnosti trga ter tesnejšo korelacijo med ponudbo in povpraševanjem.
The provisions of the CMO should be implemented in compliance with the international commitments of the Union, in particular with regard to those under the provisions of the World Trade Organisation.
Določbe SUT bi bilo treba izvajati v skladu z mednarodnimi zavezami Unije, zlasti kar zadeva njene zaveze v okviru določb Svetovne trgovinske organizacije.
When trading in fishery and aquaculture products with third countries, the conditions for fair competition should be ensured, in particular through respect for sustainability and the application of social standards equivalent to those which apply to Union products.
Pri trgovanju z ribiškimi proizvodi in proizvodi iz ribogojstva s tretjimi državami bi bilo treba zagotoviti pogoje za pošteno konkurenco, zlasti s spoštovanjem trajnosti in uporabe socialnih standardov, enakovrednih tistim, ki se uporabljajo za proizvode Unije.
It is important that the management of the CMO be guided by the principles of good governance of the CFP.
Pomembno je, da vodenje SUT temelji na načelih dobrega upravljanja skupne ribiške politike.
In order for the CMO to be a success, it is essential that consumers are informed, through marketing and educational campaigns, of the value of eating fish and the wide variety of species available, as well as of the importance of understanding the information contained on labels.
Da bi bila SUT uspešna, je bistveno s trženjskimi in izobraževalnimi kampanjami potrošnike obveščati o prednostih uživanja rib in številnih vrstah, ki so na voljo, ter jih seznanjati s tem, kako pomembno je razumevanje informacij na oznakah.
Fishery producer organisations and aquaculture producer organisations ("producer organisations") are the key to achieving the objectives of the CFP and of the CMO.
Organizacije proizvajalcev ribiških proizvodov in organizacije proizvajalcev proizvodov iz ribogojstva (v nadaljnjem besedilu: organizacije proizvajalcev) so ključni pri doseganju ciljev skupne ribiške politike in za zagotovitev ustreznega upravljanja SUT.
It is therefore necessary to enhance their responsibilities and to provide the necessary financial support to allow them to play a more meaningful role in the day-to-day management of fisheries, whilst respecting the framework defined by objectives of the CFP.
Zato je treba povečati njihove odgovornosti in zagotoviti ustrezno finančno pomoč, da lahko odigrajo pomembnejšo vlogo v vsakodnevnem upravljanju ribištva in hkrati upoštevajo okvir, ki ga določajo cilji skupne ribiške politike.
It is also necessary to ensure that their members carry out fishing and aquaculture activities in a sustainable manner, improve the placing on the market of products, collect information on aquaculture and improve their incomes.
Prav tako je treba zagotoviti, da njihovi člani opravljajo ribolovne dejavnosti in dejavnosti ribogojstva na trajnosten način, izboljšajo dajanje proizvodov na trg ter zbirajo informacije o ribogojstvu, in si prizadevati za povečanje njihovih prihodkov.
When achieving those objectives, producer organisations should take into account the different conditions of the fishery and aquaculture sectors that prevail in the Union, including in the outermost regions, and in particular the special characteristics of small-scale fisheries and extensive aquaculture.
Organizacije proizvajalcev bi morale pri uresničevanju teh ciljev upoštevati različne razmere v sektorjih ribištva in ribogojstva, ki prevladujejo v Uniji, tudi v najbolj oddaljenih regijah, zlasti posebne značilnosti malega ribištva in ekstenzivnega ribogojstva.