natgillin/translations-raw huggingface dataset:
Instead of ‘The application of nitrogen (in the form of soluble fertiliser) must not exceed 6 kg per tonne of fruit produced, or an application of nitrogen per hectare limited to 200 units of nitrogen or, for the exceptional orchards referred to previously, 250 units of nitrogen’ read ‘The application of nitrogen (in the form of soluble fertiliser) must not exceed 70 units of nitrogen per hectare per year (necessary for the growth of the plant) plus 4 units per tonne of fruit produced per hectare per year, subject to a limit of 250 units of nitrogen per hectare per year’.
Besedilo „Vnos dušika (v obliki topljivega gnojila) ne sme presegati 6 kg na tono pridelanih sadežev, oziroma vnos dušika na hektar je omejen na 200 enot dušika, za pred tem navedene izjemne sadovnjake pa na 250 enot“, se glasi „Vnos dušika (v obliki topljivega gnojila) ne sme presegati 70 enot dušika na hektar in na leto (potrebnih za razvoj rastline) ter 4 enot na tono sadežev, pridelanih na hektar in na leto, z omejitvijo 250 enot dušika na hektar in na leto“.
The amendment relates to developments in how the young ‘Kiwi de l’Adour’ plants are fertilised, according to the needs of the young plants and those of the fruit.
Sprememba zadeva razvoj načina gnojenja rastline „Kiwi de l’Adour“ glede na potrebe rastline in potrebe sadeža.
In order to give growers more flexibility in fertilising the young plants and particularly in the light of weather conditions, the amendment made takes greater account of the division of inputs.
Da bi se proizvajalcu omogočila večja prožnost pri zagotavljanju gnojenja, še zlasti ob upoštevanju podnebnih razmer, navedena sprememba dodatno upošteva porazdelitev vnosov.
Publication reference of the consolidated specification: http://agriculture.gouv.fr/IMG/pdf/20130206_cdc_kiwideladour_bo_cle8134b7.pdf
Sklic na objavo specifikacije: http://agriculture.gouv.fr/IMG/pdf/20130206_cdc_kiwideladour_bo_cle8134b7.pdf
Commission Implementing Regulation (EU) No 1173/2013
Izvedbena uredba Komisije (EU) št. 1173/2013
Commission Regulation (EU) No 1174/2013
Uredba Komisije (EU) št. 1174/2013
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 Financial Reporting Standards 10 and 12 and International Accounting Standard 27
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 mednarodnih standardov računovodskega poročanja 10 in 12 ter mednarodnega računovodskega standarda 27
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of the 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], zlasti člena 3(1) Uredbe,
In October 2012, the International Accounting Standards Board (IASB) published amendments to International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements, IFRS 12 Disclosure of Interests in Other Entities and International Accounting Standard (IAS) 27 Separate Financial Statements.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je oktobra 2012 objavil spremembe Mednarodnega standarda računovodskega poročanja (MSRP) 10 Konsolidirani računovodski izkazi, MSRP 12 Razkritje deležev v drugih podjetjih in Mednarodnega računovodskega standarda (MRS) 27 Ločeni računovodski izkazi.
IFRS 10 has been amended in order to better reflect the business model of investment entities.
MSRP 10 je bil spremenjen, da bi bolje odražal poslovni model naložbenih podjetij.
It requires that investment entities measure their subsidiaries at fair value through profit or loss account rather than consolidate them.
V skladu z njim morajo naložbena podjetja meriti svoja odvisna podjetja po pošteni vrednosti prek poslovnega izida namesto, da jih konsolidirajo.
IFRS 12 has been amended in order to require specific disclosure about such subsidiaries of investment entities.
MSRP 12 je bil spremenjen, da bi zahteval posebno razkritje o takšnih odvisnih podjetjih naložbenih podjetij.
The amendments to IAS 27 also removed the option for investment entities to measure investments in certain subsidiaries either at cost or at fair value in their separate financial statements.
Spremembe MRS 27 so poleg tega odstranile možnost naložbenih podjetij, da merijo naložbe v določena odvisna podjetja po nabavni ali pošteni vrednosti v ločenih računovodskih izkazih.
Amendments to IFRS 10, IFRS 12 and IAS 27 imply by way of consequence amendments to IFRS 1, IFRS 3, IFRS 7, IAS 7, IAS 12, IAS 24, IAS 32, IAS 34 and IAS 39 in order to ensure consistency between international accounting standards.
Spremembe MSRP 10, MSRP 12 in MRS 27 posledično pomenijo spremembe MSRP 1, MSRP 3, MSRP 7, MRS 7, MRS 12, MRS 24, MRS 32, MRS 34 in MRS 39, da bi se zagotovila skladnost mednarodnih računovodskih standardov.
The amendments to IFRS 10, IAS 27 and certain consequential amendments to other standards contain references to IFRS 9 Financial Instruments that at present cannot be applied as IFRS 9 has not been adopted by the Union.
Spremembe MSRP 10, MRS 27 in nekatere posledične spremembe drugih standardov vsebujejo sklicevanja na MSRP 9 Finančni instrumenti, ki se trenutno ne morejo uporabljati, ker Unija MSRP 9 še ni sprejela.
Therefore, any reference to IFRS 9 as laid down in the Annex to this Regulation should be read as a reference to IAS 39.
Zato bi vsako sklicevanje na MSRP 9 v Prilogi k tej uredbi moralo pomeniti sklicevanje na MRS 39.
The consultation with the Technical Expert Group of the European Financial Reporting Advisory Group confirms that the amendments to IFRS 10, IFRS 12 and IAS 27 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 MSRP 10, MSRP 12 in MRS 27 izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements is amended as set out in the Annex to this Regulation;
Mednarodni standard računovodskega poročanja (MSRP) 10 Konsolidirani računovodski izkazi se spremeni, kakor je navedeno v Prilogi k tej uredbi;
IFRS 12 Disclosure of Interests in Other Entities is amended as set out in the Annex to this Regulation;
MSRP 12 Razkritje deležev v drugih podjetjih se spremeni, kakor je navedeno v Prilogi k tej uredbi;
International Accounting Standard (IAS) 27 Separate Financial Statements is amended as set out in the Annex to this Regulation;
Mednarodni računovodski standard (MRS) 27 Ločeni računovodski izkazi se spremeni, kakor je navedeno v Prilogi k tej uredbi;
IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 3 Business Combinations, IFRS 7 Financial Instruments: Disclosures, IAS 7 Statement of Cash Flows, IAS 12 Income Taxes, IAS 24 Related Party Disclosures, IAS 32 Financial Instruments: Presentation, IAS 34 Interim Financial Reporting and IAS 39 Financial Instruments: Recognition and Measurement are amended in accordance with the amendments to IFRS 10 as set out in the Annex to this Regulation.
MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja, MSRP 3 Poslovne združitve, MSRP 7 Finančni instrumenti: razkritja, MRS 7 Izkaz denarnih tokov, MRS 12 Davek iz dobička, MRS 24 Razkrivanje povezanih strank, MRS 32 Finančni instrumenti: predstavljanje, MRS 34 Medletno računovodsko poročanje in MRS 39 Finančni instrumenti: pripoznavanje in merjenje se spremenijo v skladu s spremembami MSRP 10, kakor je navedeno v Prilogi k tej uredbi.
Any reference to IFRS 9 Financial Instruments in the amendments referred to in paragraph 1 shall be read as a reference to IAS 39.
Vsako sklicevanje na MSRP 9 Finančni instrumenti v spremembah iz odstavka 1 pomeni sklicevanje na MRS 39.
Each company shall apply the amendments referred to in Article 1(1), at the latest, as from the commencement date of its first financial year starting on or after 1 January 2014.
Posamezno podjetje začne uporabljati spremembe iz člena 1(1) najpozneje z začetkom prvega poslovnega leta, ki se prične 1. januarja 2014 ali pozneje.
IAS 27 Separate Financial Statements
MRS 27
"Reproduction allowed within the European Economic Area.
Ločeni računovodski izkazi
Investment Entities
Naložbena podjetja
(Amendments to IFRS 10, IFRS 12 and IAS 27)
(spremembe MSRP 10, MSRP 12 in MRS 27)
Paragraphs 2 and 4 are amended.
Spremenita se 2. in 4. člen.
sets out how to apply the principle of control to identify whether an investor controls an investee and therefore must consolidate the investee;
določa, kako se uporablja načelo obvladovanja, da se ugotovi, ali naložbenik obvladuje podjetje, v katero naloži, in ga mora zato konsolidirati;
sets out the accounting requirements for the preparation of consolidated financial statements; and
določa računovodske zahteve za pripravo konsolidiranih računovodskih izkazov; in
defines an investment entity and sets out an exception to consolidating particular subsidiaries of an investment entity.
opredeljuje naložbeno podjetje ter določa izjemo pri konsolidaciji določenih odvisnih podjetij naložbenega podjetja.
an investment entity need not present consolidated financial statements if it is required, in accordance with paragraph 31 of this IFRS, to measure all of its subsidiaries at fair value through profit or loss.
naložbenemu podjetju ni treba predstaviti konsolidiranih računovodskih izkazov, če je v skladu z 31. členom tega MSRP vsa odvisna podjetja zavezano meriti po pošteni vrednosti prek poslovnega izida.
After paragraph 26, headings and paragraphs 27–33 are added.
Za 26. členom se dodajo naslovi in 27.–33. člen.
DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY
DOLOČANJE, ALI JE PODJETJE NALOŽBENO PODJETJE
A parent shall determine whether it is an investment entity.
Obvladujoče podjetje določi, ali je naložbeno podjetje.
An investment entity is an entity that:
Naložbeno podjetje je podjetje, ki:
obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services;
prejme finančna sredstva od enega ali več naložbenikov z namenom zagotavljanja storitev upravljanja finančnih naložb temu naložbeniku oziroma naložbenikom;
commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and
se svojemu naložbeniku oziroma naložbenikom zaveže, da je njegov poslovni cilj nalaganje finančnih sredstev izključno z namenom doseganja donosov iz povečevanja vrednosti dolgoročnih naložb, prihodkov od naložb ali obojega; in
measures and evaluates the performance of substantially all of its investments on a fair value basis.
uspešnost bolj ali manj vseh svojih finančnih naložb meri in ocenjuje na osnovi poštene vrednosti.
Paragraphs B85A–B85M provide related application guidance.
Napotki za uporabo so v B85.A–B85.M členu.
28 In assessing whether it meets the definition described in paragraph 27, an entity shall consider whether it has the following typical characteristics of an investment entity:
28 Pri presoji, ali ustreza opredelitvi iz 27. člena, podjetje upošteva, ali ima naslednje tipične lastnosti naložbenega podjetja:
it has more than one investment (see paragraphs B85O–B85P);
ima več kot eno finančno naložbo (glej B85.O–B85.P člen);
it has more than one investor (see paragraphs B85Q–B85S);
ima več kot enega naložbenika (glej B85.Q–B85.S člen);
it has investors that are not related parties of the entity (see paragraphs B85T–B85U); and
ima naložbenike, ki niso povezane osebe podjetja (glej B85.T–B85.U člen); in
it has ownership interests in the form of equity or similar interests (see paragraphs B85V–B85W).
ima lastniške deleže v obliki lastniškega kapitala ali podobnih deležev (glej B85.V–B85.W člen).
The absence of any of these typical characteristics does not necessarily disqualify an entity from being classified as an investment entity.
Odsotnost katere koli od teh tipičnih lastnosti ne pomeni nujno, da se podjetje ne more razvrstiti kot naložbeno podjetje.
An investment entity that does not have all of these typical characteristics provides additional disclosure required by paragraph 9A of IFRS 12 Disclosure of Interests in Other Entities.
Naložbeno podjetje, ki nima vseh od teh tipičnih lastnosti, zagotovi dodatno razkritje, ki ga zahteva 9.A člen MRSP 12 Razkritje deležev v drugih podjetjih.
29 If facts and circumstances indicate that there are changes to one or more of the three elements that make up the definition of an investment entity, as described in paragraph 27, or the typical characteristics of an investment entity, as described in paragraph 28, a parent shall reassess whether it is an investment entity.
29 Če dejstva in okoliščine kažejo na to, da je prišlo do sprememb enega ali več od treh elementov, ki sestavljajo opredelitev naložbenega podjetja iz 27. člena, ali tipičnih lastnosti naložbenega podjetja iz 28. člena, obvladujoče podjetje ponovno presodi, ali je naložbeno podjetje.
30 A parent that either ceases to be an investment entity or becomes an investment entity shall account for the change in its status prospectively from the date at which the change in status occurred (see paragraphs B100–B101).
30 Obvladujoče podjetje, ki preneha biti naložbeno podjetje ali pa to postane, spremembo statusa obračunava za naprej od datuma, ko je prišlo do spremembe statusa (glej B100.–B101. člen).
INVESTMENT ENTITIES: EXCEPTION TO CONSOLIDATION
NALOŽBENA PODJETJA: IZJEME PRI KONSOLIDACIJI
Except as described in paragraph 32, an investment entity shall not consolidate its subsidiaries or apply IFRS 3 when it obtains control of another entity.
Razen kot je opisano v 32. členu, naložbeno podjetje ne konsolidira odvisnih podjetij in ne uporablja MSRP 3, ko pridobi obvladovanje drugega podjetja.
Instead, an investment entity shall measure an investment in a subsidiary at fair value through profit or loss in accordance with IFRS 9 [1].
Namesto tega naložbeno podjetje meri finančno naložbo v odvisno podjetje po pošteni vrednosti prek poslovnega izida v skladu z MSRP 9 [1].
32 Notwithstanding the requirement in paragraph 31, if an investment entity has a subsidiary that provides services that relate to the investment entity’s investment activities (see paragraphs B85C–B85E), it shall consolidate that subsidiary in accordance with paragraphs 19–26 of this IFRS and apply the requirements of IFRS 3 to the acquisition of any such subsidiary.
32 Ne glede na zahtevo iz 31. člena naložbeno podjetje, če ima odvisno podjetje, ki opravlja storitve, povezane z naložbenimi dejavnostmi naložbenega podjetja (glej B85.C–B85.E člen), tako odvisno podjetje konsolidira v skladu z 19.–26. členom tega MSRP in za prevzem vsakega takega odvisnega podjetja uporabi zahteve MSRP 3.
33 A parent of an investment entity shall consolidate all entities that it controls, including those controlled through an investment entity subsidiary, unless the parent itself is an investment entity.
33 Obvladujoče podjetje naložbenega podjetja konsolidira vsa podjetja, ki jih obvladuje, vključno s tistimi, ki jih obvladuje prek odvisnega naložbenega podjetja, razen če je obvladujoče podjetje naložbeno podjetje.
In Appendix A, a new definition is added.
V Prilogi A se doda nova opredelitev.
group …
Skupina …
investment entity An entity that:
Naložbeno podjetje Podjetje, ki:
In Appendix B, headings and paragraphs B85A–B85W are added.
V Prilogi B se dodajo naslov in B85.A–B85.W člen.
B85A An entity shall consider all facts and circumstances when assessing whether it is an investment entity, including its purpose and design.
B85A Podjetje pri presoji, ali je naložbeno podjetje, upošteva vsa dejstva in okoliščine, vključno z namenom in obliko podjetja.
An entity that possesses the three elements of the definition of an investment entity set out in paragraph 27 is an investment entity.
Naložbeno podjetje je podjetje, za katero veljajo vsi trije elementi opredelitve naložbenega podjetja iz 27. člena.
Paragraphs B85B–B85M describe the elements of the definition in more detail.
člen opisujejo elemente opredelitve bolj podrobno.
Business purpose
Poslovni cilj
B85B The definition of an investment entity requires that the purpose of the entity is to invest solely for capital appreciation, investment income (such as dividends, interest or rental income), or both.
B85B Opredelitev naložbenega podjetja zahteva, da je cilj podjetja nalaganje izključno za namene povečevanja vrednosti dolgoročnih naložb, prihodkov od naložb (kot so dividende, obresti ali prihodki od najemnin) ali obojega.
Documents that indicate what the entity’s investment objectives are, such as the entity’s offering memorandum, publications distributed by the entity and other corporate or partnership documents, will typically provide evidence of an investment entity’s business purpose.
Dokumenti, ki navajajo, kaj so naložbeni cilji podjetja, kot so njegov ponudbeni memorandum, publikacije, ki jih izda, in drugi korporativni ali partnerski dokumenti, običajno zagotavljajo dokaze o poslovnem cilju naložbenega podjetja.
Further evidence may include the manner in which the entity presents itself to other parties (such as potential investors or potential investees); for example, an entity may present its business as providing medium-term investment for capital appreciation.
Drugi dokazi lahko vključujejo način, kako se podjetje predstavlja drugim osebam (kot so potencialni naložbeniki ali podjetja, v katera bi se lahko vlagalo); podjetje lahko na primer predstavi svoje poslovanje kot zagotavljanje srednjeročnih finančnih naložb za namene povečevanja vrednosti dolgoročnih naložb.
In contrast, an entity that presents itself as an investor whose objective is to jointly develop, produce or market products with its investees has a business purpose that is inconsistent with the business purpose of an investment entity, because the entity will earn returns from the development, production or marketing activity as well as from its investments (see paragraph B85I).
Nasprotno ima podjetje, ki se predstavlja kot naložbenik, katerega cilj je razvijati, proizvajati ali tržiti proizvode skupaj s podjetji, v katera naloži, poslovni cilj, ki ni skladen s poslovnim ciljem naložbenega podjetja, saj bo podjetje ustvarjalo donose z razvojnimi, proizvodnimi ali trženjskimi dejavnostmi kot tudi s svojimi finančnimi naložbami (glej B85.I člen).
B85C An investment entity may provide investment-related services (eg investment advisory services, investment management, investment support and administrative services), either directly or through a subsidiary, to third parties as well as to its investors, even if those activities are substantial to the entity.
B85C Naložbeno podjetje lahko neposredno ali prek odvisnega podjetja storitve, povezane s finančnimi naložbami (na primer storitve naložbenega svetovanja, upravljanje naložb, podpora pri naložbah, administrativne storitve), zagotavlja tretjim osebam ter svojim naložbenikom, tudi če so te dejavnosti pomembne za podjetje.
B85D An investment entity may also participate in the following investment-related activities, either directly or through a subsidiary, if these activities are undertaken to maximise the investment return (capital appreciation or investment income) from its investees and do not represent a separate substantial business activity or a separate substantial source of income to the investment entity:
B85D Naložbeno podjetje lahko neposredno ali prek odvisnega podjetja sodeluje tudi v naslednjih dejavnostih, povezanih s finančnimi naložbami, če se te dejavnosti izvajajo za povečevanje donosa od finančnih naložb (povečevanje vrednosti dolgoročnih naložb ali prihodki od naložb) v podjetja, v katera naloži, in ne predstavljajo ločene poslovne dejavnosti ali ločenega vira prihodkov za naložbeno podjetje, ki sta pomembna:
providing management services and strategic advice to an investee; and
zagotavljanje storitev upravljanja in strateškega svetovanja podjetju, v katero naloži, in
providing financial support to an investee, such as a loan, capital commitment or guarantee.
zagotavljanje finančne podpore podjetju, v katero naloži, kot je posojilo, kapitalska obveznost ali garancija.
B85E If an investment entity has a subsidiary that provides investment-related services or activities, such as those described in paragraphs B85C–B85D, to the entity or other parties, it shall consolidate that subsidiary in accordance with paragraph 32.
B85E Če ima naložbeno podjetje odvisno podjetje, ki zagotavlja storitve ali dejavnosti, povezane s finančnimi naložbami, kot so tiste, opisane v B85.C–B85.D členu, podjetju ali drugim osebam, to odvisno podjetje konsolidira v skladu z 32. členom.
Exit strategies
Izstopne strategije
B85F An entity’s investment plans also provide evidence of its business purpose.
B85F Naložbeni načrti podjetja prav tako vsebujejo dokaze o njegovem poslovnem cilju.
One feature that differentiates an investment entity from other entities is that an investment entity does not plan to hold its investments indefinitely; it holds them for a limited period.
Ena od lastnosti, zaradi katerih se naložbeno podjetje razlikuje od drugih podjetij, je, da naložbeno podjetje svojih finančnih naložb ne namerava držati neomejeno, ampak jih drži samo določen čas.
Because equity investments and non-financial asset investments have the potential to be held indefinitely, an investment entity shall have an exit strategy documenting how the entity plans to realise capital appreciation from substantially all of its equity investments and non-financial asset investments.
Ker se naložbe v lastniški kapital in naložbe v nefinančna sredstva lahko potencialno držijo neomejeno, mora imeti naložbeno podjetje izstopno strategijo, ki opisuje, kako namerava zagotoviti povečanje vrednosti bolj ali manj vseh naložb v lastniški kapital in naložb v nefinančna sredstva.
An investment entity shall also have an exit strategy for any debt instruments that have the potential to be held indefinitely, for example perpetual debt investments.
Naložbeno podjetje ima izstopno strategijo tudi za vse dolžniške instrumente, ki se lahko potencialno držijo neomejeno, na primer za naložbe v dolžniške instrumente brez dospetja.
The entity need not document specific exit strategies for each individual investment but shall identify different potential strategies for different types or portfolios of investments, including a substantive time frame for exiting the investments.
Podjetju ni treba dokumentirati konkretnih izstopnih strategij za vsako posamezno naložbo, vendar mora določiti različne potencialne strategije za različne vrste portfeljev finančnih naložb, vključno z znatnim časovnim okvirom za izstop iz naložb.
Exit mechanisms that are only put in place for default events, such as a breach of contract or non-performance, are not considered exit strategies for the purpose of this assessment.
Izstopni mehanizmi, ki so vzpostavljeni samo za primere neizpolnjevanja obveznosti, kot sta kršitev ali neizvajanje pogodbe, za namene te presoje ne štejejo za izstopne strategije.
B85G Exit strategies can vary by type of investment.
B85G Izstopne strategije se lahko razlikujejo glede na vrsto finančne naložbe.
For investments in private equity securities, examples of exit strategies include an initial public offering, a private placement, a trade sale of a business, distributions (to investors) of ownership interests in investees and sales of assets (including the sale of an investee’s assets followed by a liquidation of the investee).
Za naložbe v lastniške vrednostne papirje podjetij, ki ne kotirajo na borzi, primeri izstopnih strategij vključujejo prvo javno ponudbo, zasebno plasiranje, prodajo deleža podjetja, izplačila (naložbenikom) lastniških deležev v podjetjih, v katera se naloži, in prodajo sredstev (vključno s prodajo sredstev podjetja, v katero se naloži, po njegovi likvidaciji).