natgillin/translations-raw huggingface dataset:
When the date that it is practicable for the investment entity to measure the fair value of the subsidiary is earlier than the beginning of the immediately preceding period, the investor shall adjust equity at the beginning of the immediately preceding period for any difference between:
Če je datum, ko je merjenje poštene vrednosti odvisnega podjetja za naložbeno podjetje izvedljivo, zgodnejši od začetka prvega predhodnega obdobja, naložbenik prilagodi lastniški kapital na začetku prvega predhodnega obdobja za kakršno koli razliko med:
If an investment entity has disposed of, or lost control of, an investment in a subsidiary before the date of initial application of the Investment Entities amendments, the investment entity is not required to make adjustments to the previous accounting for that investment.
Če je naložbeno podjetje odtujilo ali izgubilo obvladovanje finančne naložbe v odvisno podjetje pred datumom začetne uporabe sprememb Naložbena podjetja, mu ni treba opraviti prilagoditev prejšnjega obračunavanja za tako finančno naložbo.
Notwithstanding the references to the annual period immediately preceding the date of initial application (the ‘immediately preceding period’) in paragraphs 18C–18G, an entity may also present adjusted comparative information for any earlier periods presented, but is not required to do so.
Ne glede na sklicevanja na letno obdobje neposredno pred datumom začetne uporabe („prvo predhodno obdobje“) v 18.C–18.G členu lahko podjetje predstavi tudi prilagojene primerjalne informacije za katera koli predstavljena prejšnja obdobja, vendar pa tega ni zavezano storiti.
If an entity does present adjusted comparative information for any earlier periods, all references to the ‘immediately preceding period’ in paragraphs 18C–18G shall be read as the ‘earliest adjusted comparative period presented’.
Če podjetje predstavi prilagojene primerjalne informacije za katera koli prejšnja obdobja, vsa sklicevanja na „prvo predhodno obdobje“ v 18.C–18.G pomenijo „prvo predstavljeno prilagojeno primerjalno obdobje“.
If an entity presents unadjusted comparative information for any earlier periods, it shall clearly identify the information that has not been adjusted, state that it has been prepared on a different basis, and explain that basis.
Če podjetje predstavi neprilagojene primerjalne informacije za katerokoli prejšnje obdobje, jasno opredeli informacije, ki niso bile prilagojene, navede, da so bile pripravljene na drugačni podlagi, in razloži to podlago.
Paragraph C7 of IFRS 10 Consolidated Financial Statements states “If an entity applies this IFRS but does not yet apply IFRS 9, any reference in this IFRS to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.”
člen MSRP 10 Konsolidirani računovodski izkazi navaja: „Če podjetje uporablja ta MSRP, vendar še ne uporablja MSRP 9, v tem MSRP vsako sklicevanje na MSRP 9 pomeni sklicevanje na MRS 39 Finančni instrumenti: pripoznavanje in merjenje.“
The date of the change of status shall be the deemed acquisition date.
Datum spremembe statusa je predpostavljen datum prevzema.
The fair value of the subsidiary at the deemed acquisition date shall represent the transferred deemed consideration when measuring any goodwill or gain from a bargain purchase that arises from the deemed acquisition.
Poštena vrednost odvisnega podjetja na predpostavljen datum prevzema predstavlja preneseno predpostavljeno nadomestilo pri merjenju morebitnega dobrega imena ali dobička iz ugodnega nakupa, ki izhaja iz predpostavljenega prevzema.
Early application is permitted.
Uporaba pred tem datumom je dovoljena.
Notwithstanding this requirement, a non-investment entity parent shall not apply the exception to consolidation that is used by any investment entity subsidiaries.
Ne glede na to zahtevo, obvladujoče podjetje, ki ni naložbeno podjetje, ne uporablja izjeme pri konsolidaciji, ki jo uporablja katero koli odvisno naložbeno podjetje.
E7 A first-time adopter that is an investment entity, as defined in IFRS 10, may apply the transition provisions in paragraphs C3C–C3D of IFRS 10 and paragraphs 18C–18G of IAS 27 if its first IFRS financial statements are for an annual period ending on or before 31 December 2014.
E7 Podjetje, ki prvič uporablja MSRP in je naložbeno podjetje, kot je opredeljeno v MSRP 10, lahko uporablja prehodne določbe v C3.C–C3.D členu MSRP 10 in 18.C–18.G členu MRS 27, če so njegovi prvi računovodski izkazi v skladu z MSRP pripravljeni za letno obdobje, ki se konča 31. decembra 2014 ali pred tem datumom.
The references in those paragraphs to the annual period that immediately precedes the date of initial application shall be read as the earliest annual period presented.
Sklicevanja v navedenih členih na letno obdobje neposredno pred datumom začetne uporabe pomenijo najzgodnejše predstavljeno letno obdobje.
An entity shall apply that amendment for annual periods beginning 1 January 2014.
Podjetje navedeno spremembo uporablja za letna obdobja, ki se začnejo 1. januarja 2014.
any forward contract between an acquirer and a selling shareholder to buy or sell an acquiree that will result in a business combination within the scope of IFRS 3 Business Combinations at a future acquisition date.
katero koli terminsko pogodbo med prevzemnikom in delničarjem, ki prodaja, o nakupu ali prodaji prevzetega podjetja, ki bo na prihodnji datum prevzema privedla do poslovne združitve v okviru področja uporabe MSRP 3 Poslovne združitve.
Early adoption is permitted.
Uporaba pred tem datumom je dovoljena.
Commission Implementing Regulation (EU) No 1175/2013
Izvedbena uredba Komisije (EU) št. 1175/2013
approving the active substance benalaxyl-M, in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market, and amending the Annex to Commission Implementing Regulation (EU) No 540/2011
o odobritvi aktivne snovi benalaksil-M v skladu z Uredbo (ES) št. 1107/2009 Evropskega parlamenta in Sveta o dajanju fitofarmacevtskih sredstev v promet ter o spremembi Priloge k Izvedbeni uredbi Komisije (EU) št. 540/2011
In accordance with Article 6(2) of Directive 91/414/EEC Portugal received on 22 February 2002 an application from Isagro SpA for the inclusion of the active substance benalaxyl-M in Annex I to Directive 91/414/EEC.
V skladu s členom 6(2) Direktive 91/414/EGS je Portugalska 22. februarja 2002 prejela zahtevek podjetja Isagro SpA za vključitev aktivne snovi benalaksil-M v Prilogo I k Direktivi 91/414/EGS.
Decision 2003/35/EC confirmed that the dossier was ‘complete’ in the sense that it could be considered as satisfying, in principle, the data and information requirements of Annexes II and III to Directive 91/414/EEC.
Z Odločbo 2003/35/ES je bilo potrjeno, da je dokumentacija „popolna“ v smislu načelnega izpolnjevanja zahtev po podatkih in informacijah iz prilog II in III k Direktivi 91/414/EGS.
The designated rapporteur Member State submitted a draft assessment report on 21 November 2003.
Država članica poročevalka je 21. novembra 2003 predložila osnutek poročila o oceni.
This draft assessment report was reviewed by the Member States and the European Food Safety Authority (hereinafter ‘the Authority’).
Osnutek poročila o oceni so pregledale države članice in Evropska agencija za varnost hrane (v nadaljnjem besedilu: Agencija).
The Authority presented to the Commission its conclusion [4] on the pesticide risk assessment of the active substance benalaxyl-M on 28 July 2007.
Agencija je 28. julija 2007 Komisiji predložila sklep [4] o pregledu ocene tveganja za pesticide z aktivno snovjo benalaksil-M.
In its conclusion, the Authority did not take into account all information submitted by the applicant and assessed by the designated rapporteur Member State before that date.
Agencija v svojem sklepu ni upoštevala vseh informacij, ki jih je predložil vložnik in jih je država članica poročevalka ocenila pred tem datumom.
The designated rapporteur Member State assessed all information submitted by the applicant and submitted an Addendum to the draft assessment report on 16 April 2012.
Država članica poročevalka je ocenila vse informacije, ki jih je predložil vložnik, in je 16. aprila 2012 predložila dodatek k osnutku poročila o oceni.
The Authority presented to the Commission a first version of its conclusion [5] on the pesticide risk assessment of the active substance benalaxyl-M on 21 March 2013 and an amended version on 25 March 2013.
Agencija je 21. marca 2013 Komisiji predložila prvo različico sklepa [5] o pregledu ocene tveganja za pesticide z aktivno snovjo benalaksil-M, 25. marca 2013 pa je predložila še spremenjeno različico sklepa.
The updated draft assessment report and the conclusion of the Authority were reviewed by the Member States and the Commission within the Standing Committee on the Food Chain and Animal Health and finalised on 3 October 2013 in the format of the Commission review report for benalaxyl-M.
Posodobljeni osnutek poročila o oceni in sklep Agencije so države članice in Komisija pregledale v okviru Stalnega odbora za prehranjevalno verigo in zdravje živali ter končno različico pripravile 3. oktobra 2013 v obliki poročila Komisije o pregledu benalaksila-M.
It has appeared from the various examinations made that plant protection products containing benalaxyl-M may be expected to satisfy, in general, the requirements laid down in Article 5(1)(a) and (b) and Article 5(3) of Directive 91/414/EEC, in particular with regard to the uses which were examined and detailed in the Commission review report.
Različne preiskave so pokazale, da se za fitofarmacevtska sredstva, ki vsebujejo benalaksil-M, lahko pričakuje, da na splošno izpolnjujejo zahteve iz člena 5(1)(a) in (b) ter člena 5(3) Direktive 91/414/EGS, zlasti v zvezi z uporabami, ki so bile proučene in podrobno navedene v poročilu Komisije o pregledu.
It is therefore appropriate to approve benalaxyl-M.
Zato je primerno, da se benalaksil-M odobri.
Member States should be allowed a period of six months after approval to review authorisations of plant protection products containing benalaxyl-M.
Državam članicam bi bilo treba po odobritvi omogočiti šestmesečno obdobje, da pregledajo registracije fitofarmacevtskih sredstev, ki vsebujejo benalaksil-M.
The experience gained from inclusions in Annex I to Directive 91/414/EEC of active substances assessed in the framework of Commission Regulation (EEC) No 3600/92 [6] has shown that difficulties can arise in interpreting the duties of holders of existing authorisations in relation to access to data.
Izkušnje iz prejšnjih vključitev aktivnih snovi, ocenjenih na podlagi Uredbe Komisije (EGS) št. 3600/92 [6], v Prilogo I k Direktivi 91/414/EGS so pokazale, da lahko pride do težav pri razlagi dolžnosti imetnikov veljavnih registracij v zvezi z dostopom do podatkov.
The active substance benalaxyl-M, as specified in Annex I, is approved subject to the conditions laid down in that Annex.
Aktivna snov benalaksil-M, kot je opredeljena v Prilogi I, se odobri v skladu s pogoji iz navedene priloge.
Member States shall in accordance with Regulation (EC) No 1107/2009, where necessary, amend or withdraw existing authorisations for plant protection products containing benalaxyl-M as an active substance by 31 October 2014.
Države članice v skladu z Uredbo (ES) št. 1107/2009 do 31. oktobra 2014 po potrebi spremenijo ali prekličejo veljavne registracije fitofarmacevtskih sredstev, ki vsebujejo benalaksil-M kot aktivno snov.
By way of derogation from paragraph 1, for each authorised plant protection product containing benalaxyl-M as either the only active substance or as one of several active substances, all of which were listed in the Annex to Implementing Regulation (EU) No 540/2011 by 30 April 2014 at the latest, Member States shall re-evaluate the product in accordance with the uniform principles, as referred to in Article 29(6) of Regulation (EC) No 1107/2009, on the basis of a dossier satisfying the requirements of Annex III to Directive 91/414/EEC and taking into account the column on specific provisions of Annex I to this Regulation.
Z odstopanjem od odstavka 1 države članice znova ocenijo vsako registrirano fitofarmacevtsko sredstvo, ki vsebuje benalaksil-M kot edino aktivno snov ali kot eno od več aktivnih snovi, vključenih v Prilogo k Izvedbeni uredbi (EU) št. 540/2011 najpozneje do 30. aprila 2014, po enotnih načelih iz člena 29(6) Uredbe (ES) št. 1107/2009, na podlagi dokumentacije, ki izpolnjuje zahteve iz Priloge III k Direktivi 91/414/EGS, in ob upoštevanju stolpca o posebnih določbah iz Priloge I k tej uredbi.
in the case of a product containing benalaxyl-M as the only active substance, where necessary, amend or withdraw the authorisation by 31 October 2015 at the latest; or
če sredstvo vsebuje benalaksil-M kot edino aktivno snov, po potrebi spremenijo ali prekličejo registracijo najpozneje do 31. oktobra 2015, ali
in the case of a product containing benalaxyl-M as one of several active substances, where necessary, amend or withdraw the authorisation by 31 October 2015 or by the date fixed for such an amendment or withdrawal in the respective act or acts which added the relevant substance or substances to Annex I to Directive 91/414/EEC or approved that substance or those substances, whichever is the latest.
če sredstvo vsebuje benalaksil-M kot eno od več aktivnih snovi, registracijo po potrebi spremenijo ali prekličejo najpozneje do 31. oktobra 2015 ali do datuma, določenega za tako spremembo ali preklic v ustreznih aktih, s katerimi so bile zadevne snovi dodane v Prilogo I k Direktivi 91/414/EGS oziroma s katerimi so bile zadevne snovi odobrene, pri čemer se upošteva poznejši datum.
Entry into force and date of application
Začetek veljavnosti in uporabe
Commission Decision 2003/35/EC of 10 January 2003 recognising in principle the completeness of the dossiers submitted for detailed examination in view of the possible inclusion of benalaxyl-M, benthiavalicarb, 1-methylcyclopropene, prothioconazole and fluoxastrobin in Annex I to Council Directive 91/414/EEC concerning the placing of plant-protection products on the market (OJ L 11, 16.1.2003, p. 52).
Odločba Komisije 2003/35/ES z dne 10. januarja 2003 o načelnem priznavanju popolnosti dokumentacije, predložene v podroben pregled glede mogoče vključitve benalaksila-M, bentiavalikarba, 1-metilciklopropena, protiokonazola in fluoksastrobina v Prilogo I k Direktivi Sveta 91/414/EGS o dajanju fitofarmacevtskih sredstev v promet (UL L 11, 16.1.2003, str. 52).
EFSA Scientific Report (2007) 108, 1-86.
Znanstveno poročilo EFSA (2007) 108, 1–86.
EFSA Journal 2013; 11(1):3052.
EFSA Journal 2013; 11(1): 3052.
Available online: www.efsa.europa.eu
Na voljo na spletu: http://www.efsa.europa.eu
CAS No 98243-83-5
št. CAS: 98243-83-5
CIPAC No 766
št. CIPAC: 766
For the implementation of the uniform principles as referred to in Article 29(6) of Regulation (EC) No 1107/2009, the conclusions of the review report on benalaxyl-M, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 3 October 2013 shall be taken into account.
Za izvajanje enotnih načel iz člena 29(6) Uredbe (ES) št. 1107/2009 se upoštevajo ugotovitve iz poročila o pregledu benalaksila-M ter zlasti dodatka I in II h končni različici poročila, ki jo je Stalni odbor za prehranjevalno verigo in zdravje živali pripravil 3. oktobra 2013.
the protection of workers at re-entry,
zaščito delavcev pri ponovnem vstopu,
the risk to groundwater from the metabolites BM-M2 (N-(malonyl)-N-(2,6-xylyl)-DL-alanine) and BM-M3 (N-(malonyl)-N-(2,6-xylyl)-D-alanine), when the substance is applied in regions with vulnerable soil and/or climatic conditions.
tveganje za podtalnico zaradi metabolitov BM-M2 (N-(malonil)-N-(2,6-ksilil)-DL-alanin) in BM-M3 (N-(malonil)-N-(2,6-ksilil)-D-alanin), kadar se snov uporablja na območjih z občutljivimi tlemi in/ali neugodnimi podnebnimi razmerami.
In accordance with Article 80(1)(a) of Regulation (EC) No 1107/2009, Council Directive 91/414/EEC [2] is to apply, with respect to the procedure and the conditions for approval, to active substances for which a decision has been adopted in accordance with Article 6(3) of that Directive before 14 June 2011.
V skladu s členom 80(1)(a) Uredbe (ES) št. 1107/2009 ter ob upoštevanju postopka in pogojev za odobritev je treba Direktivo 91/414/EGS [2] uporabljati za aktivne snovi, v zvezi s katerimi je bila pred 14. junijem 2011 sprejeta odločitev v skladu s členom 6(3) navedene direktive.
For benalaxyl-M the conditions of Article 80(1)(a) of Regulation (EC) No 1107/2009 are fulfilled by Commission Decision 2003/35/EC [3].
Odločba Komisije 2003/35/ES [3] je potrdila, da benalaksil-M izpolnjuje pogoje iz člena 80(1)(a) Uredbe (ES) št. 1107/2009.
Commission Implementing Regulation (EU) No 1176/2013
Izvedbena uredba Komisije (EU) št. 1176/2013
approving the active substance pyroxsulam, in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market, and amending the Annex to Commission Implementing Regulation (EU) No 540/2011
o odobritvi aktivne snovi piroksulam v skladu z Uredbo (ES) št. 1107/2009 Evropskega parlamenta in Sveta o dajanju fitofarmacevtskih sredstev v promet ter o spremembi Priloge k Izvedbeni uredbi Komisije (EU) št. 540/2011
In accordance with Article 6(2) of Directive 91/414/EEC the United Kingdom received on 28 February 2006 an application from Dow AgroSciences GmbH for the inclusion of the active substance pyroxsulam in Annex I to Directive 91/414/EEC.
V skladu s členom 6(2) Direktive 91/414/EGS je Združeno kraljestvo 28. februarja 2006 prejelo zahtevek družbe Dow AgroSciences GmbH za vključitev aktivne snovi piroksulam v Prilogo I k Direktivi 91/414/EGS.
Decision 2007/277/EC confirmed that the dossier was ‘complete’ in the sense that it could be considered as satisfying, in principle, the data and information requirements of Annexes II and III to Directive 91/414/EEC.
Z Odločbo 2007/277/ES je bilo potrjeno, da je dokumentacija „popolna“ v smislu načelnega izpolnjevanja zahtev po podatkih in informacijah iz prilog II in III k Direktivi 91/414/EGS.
The designated rapporteur Member State submitted a draft assessment report on 20 March 2008.
Država članica poročevalka je 20. marca 2008 predložila osnutek poročila o oceni.
In accordance with Article 11(6) of Commission Regulation (EU) No 188/2011 [4] additional information was requested from the applicant on 5 July 2012.
V skladu s členom 11(6) Uredbe Komisije (EU) št. 188/2011 [4] so se od vložnika 5. julija 2012 zahtevale dodatne informacije.
The evaluation of the additional data by the United Kingdom was submitted in the format of an updated draft assessment report in November 2012.
Združeno Kraljestvo je novembra 2012 oceno dodatnih informacij predložilo v obliki posodobljenega osnutka poročila o oceni.
The Authority presented to the Commission its conclusion on the pesticide risk assessment of the active substance pyroxsulam [5] on 3 April 2013.
Agencija je 3. aprila 2013 Komisiji predložila sklep o oceni tveganja pesticidov z aktivno snovjo piroksulam [5].
The draft assessment report and the conclusion of the Authority were reviewed by the Member States and the Commission within the Standing Committee on the Food Chain and Animal Health and finalised on 3 October 2013 in the format of the Commission review report for pyroxsulam.
Osnutek poročila o oceni in sklep Agencije so države članice in Komisija pregledale v Stalnem odboru za prehranjevalno verigo in zdravje živali ter končno različico pripravile 3. oktobra 2013 v obliki poročila Komisije o pregledu piroksulama.
It has appeared from the various examinations made that plant protection products containing pyroxsulam may be expected to satisfy, in general, the requirements laid down in Article 5(1)(a) and (b) and Article 5(3) of Directive 91/414/EEC, in particular with regard to the uses which were examined and detailed in the Commission review report.
Različne preiskave so pokazale, da se za fitofarmacevtska sredstva, ki vsebujejo piroksulam, lahko pričakuje, da na splošno izpolnjujejo zahteve iz člena 5(1)(a) in (b) ter člena 5(3) Direktive 91/414/EGS, zlasti v zvezi z uporabami, ki so bile proučene in podrobno navedene v poročilu Komisije o pregledu.
It is therefore appropriate to approve pyroxsulam.
Zato je primerno, da se piroksulam odobri.
Member States should be allowed a period of six months after approval to review authorisations of plant protection products containing pyroxsulam.
Državam članicam bi bilo treba omogočiti, da v šestih mesecih po odobritvi pregledajo registracije fitofarmacevtskih sredstev, ki vsebujejo piroksulam.
The experience gained from inclusions in Annex I to Directive 91/414/EEC of active substances assessed in the framework of Commission Regulation (EEC) No 3600/92 [6] has shown that difficulties can arise in interpreting the duties of holders of existing authorisations in relation to access to data.
Izkušnje iz prejšnjih vključitev aktivnih snovi, ocenjenih na podlagi Uredbe Komisije (EGS) št. 3600/92 [6], v Prilogo I k Direktivi 91/414/EGS so pokazale, da se lahko pri razlagi obveznosti imetnikov veljavnih registracij glede dostopa do podatkov pojavijo težave.
The active substance pyroxsulam, as specified in Annex I, is approved subject to the conditions laid down in that Annex.
Aktivna snov piroksulam, kot je opredeljena v Prilogi I, se odobri v skladu s pogoji iz navedene priloge.
Member States shall in accordance with Regulation (EC) No 1107/2009, where necessary, amend or withdraw existing authorisations for plant protection products containing pyroxsulam as an active substance by 31 October 2014.
Države članice v skladu z Uredbo (ES) št. 1107/2009 do 31. oktobra 2014 po potrebi spremenijo ali prekličejo veljavne registracije fitofarmacevtskih sredstev, ki vsebujejo piroksulam kot aktivno snov.
By way of derogation from paragraph 1, for each authorised plant protection product containing pyroxsulam as either the only active substance or as one of several active substances, all of which were listed in the Annex to Implementing Regulation (EU) No 540/2011 by 30 April 2014 at the latest, Member States shall re-evaluate the product in accordance with the uniform principles, as referred to in Article 29(6) of Regulation (EC) No 1107/2009, on the basis of a dossier satisfying the requirements of Annex III to Directive 91/414/EEC and taking into account the column on specific provisions of Annex I to this Regulation.
Z odstopanjem od odstavka 1 države članice najpozneje do 30. aprila 2014 znova ocenijo vsako registrirano fitofarmacevtsko sredstvo, ki vsebuje piroksulam kot edino aktivno snov ali kot eno od več aktivnih snovi, vključenih v Prilogo k Izvedbeni uredbi (EU) št. 540/2011, po enotnih načelih iz člena 29(6) Uredbe (ES) št. 1107/2009 na podlagi dokumentacije, ki izpolnjuje zahteve iz Priloge III k Direktivi 91/414/EGS, in ob upoštevanju stolpca o posebnih določbah iz Priloge I k tej uredbi.
in the case of a product containing pyroxsulam as the only active substance, where necessary, amend or withdraw the authorisation by 31 October 2015 at the latest; or
če sredstvo vsebuje piroksulam kot edino aktivno snov, po potrebi spremenijo ali prekličejo registracijo najpozneje do 31. oktobra 2015, ali
in the case of a product containing pyroxsulam as one of several active substances, where necessary, amend or withdraw the authorisation by 31 October 2015 or by the date fixed for such an amendment or withdrawal in the respective act or acts which added the relevant substance or substances to Annex I to Directive 91/414/EEC or approved that substance or those substances, whichever is the latest.
če sredstvo vsebuje piroksulam kot eno od več aktivnih snovi, registracijo po potrebi spremenijo ali prekličejo najpozneje do 31. oktobra 2015 ali do datuma, določenega za tako spremembo ali preklic v ustreznih aktih, s katerimi so bile zadevne snovi dodane v Prilogo I k Direktivi 91/414/EGS oziroma s katerimi so bile zadevne snovi odobrene, pri čemer se upošteva poznejši datum.