natgillin/translations-raw huggingface dataset:
disclosed under secure procedures’.
CVR lahko shrani podatke, zapisane vsaj:
NCC.IDE.A.160 is amended as follows:
v zadnjih dveh urah v vseh ostalih primerih.“;
The CVR shall be capable of retaining data recorded during at least:
v NCC.IDE.A.165 se točka (e) nadomesti z naslednjim:
the preceding 2 hours in all other cases.’.
v NCC.IDE.A.215 se točka (a) nadomesti z naslednjim:
In NCC.IDE.A.165, point (e) is replaced by the following:
Letala so opremljena z:
In NCC.IDE.A.215, point (a) is replaced by the following:
oddajnikom ELT katere koli vrste ali sredstvom za lokalizacijo zrakoplova, ki izpolnjuje zahtevo iz CAT.GEN.MPA.210 v Prilogi IV (delu CAT) k Uredbi (EU) št. 965/2012, če jim je bilo individualno spričevalo o plovnosti prvič izdano 1. julija 2008 ali pred tem;
Aeroplanes shall be equipped with:
samodejnim oddajnikom ELT ali sredstvom za lokalizacijo zrakoplova, ki izpolnjuje zahtevo iz CAT.GEN.MPA.210 v Prilogi IV (delu CAT) k Uredbi (EU) št. 965/2012, če jim je bilo individualno spričevalo o plovnosti prvič izdano po 1. juliju 2008.“;
an ELT of any type or an aircraft localisation means meeting the requirement of Annex IV (Part CAT), CAT.GEN.MPA.210, to Regulation (EU) No 965/2012, when first issued with an individual CofA on or before 1 July 2008;
v NCC.IDE.A.170 se točka (d) nadomesti z naslednjim:
an automatic ELT or an aircraft localisation means meeting the requirement of Annex IV (Part CAT), CAT.GEN.MPA.210, to Regulation (EU) No 965/2012, when first issued with an individual CofA after 1 July 2008.’
v NCC.IDE.H.160 se točka (f) nadomesti z naslednjim:
In NCC.IDE.A.170, point (d) is replaced by the following:
v NCC.IDE.H.165 se točka (e) nadomesti z naslednjim:
In NCC.IDE.H.160, point (f) is replaced by the following:
v NCC.IDE.H.170 se točka (d) nadomesti z naslednjim:
In NCC.IDE.H.165, point (e) is replaced by the following:
Priloga VIII k Uredbi (EU) št. 965/2012 se spremeni:
In NCC.IDE.H.170, point (d) is replaced by the following:
v SPO.GEN.107(a) se točka 9 nadomesti z naslednjim:
Annex VIII to Regulation (EU) No 965/2012 is amended as follows:
SPO.GEN.145 se spremeni:
In SPO.GEN.107(a), item (9) is replaced by the following:
„SPO.GEN.145 Ravnanje z zapisi zapisovalnikov podatkov o letu: hranjenje, predložitev, zaščita in uporaba – operacije s kompleksnimi zrakoplovi na motorni pogon“;
SPO.GEN.145 is amended as follows:
Brez poseganja v Uredbo (EU) št. 996/2010 in razen za zagotavljanje uporabnosti CVR se zapisi CVR ne razkrijejo ali uporabljajo, razen če:
‘SPO.GEN.145 Handling of flight recorder recordings: preservation, production, protection and use — operations with complex motor-powered aircraft’
Kadar se zapis CVR pregleda za zagotovitev uporabnosti CVR, operator zagotovi zasebnost zapisa CVR in ta se ne razkrije ali uporabi za namene, ki niso zagotavljanje uporabnosti CVR.“;
Without prejudice to Regulation (EU) No 996/2010 and except for ensuring the CVR serviceability, CVR recordings shall not be disclosed or used unless:
SPO.IDE.A.140 se spremeni:
When a CVR recording is inspected for ensuring the CVR serviceability, the operator shall ensure the privacy of the CVR recording and the CVR recording shall not be disclosed or used for other purposes than ensuring the CVR serviceability.’.
v SPO.IDE.A.145 se točka (e) nadomesti z naslednjim:
SPO.IDE.A.140 is amended as follows:
v SPO.IDE.A.150 se točka (d) nadomesti z naslednjim:
In SPO.IDE.A.145, point (e) is replaced by the following:
v SPO.IDE.A.190 se točka (a) nadomesti z naslednjim:
In SPO.IDE.A.150, point (d) is replaced by the following:
samodejnim oddajnikom ELT ali sredstvom za lokalizacijo zrakoplova, ki izpolnjuje zahtevo iz CAT.GEN.MPA.210 v Prilogi IV (delu CAT) k Uredbi (EU) št. 965/2012, če jim je bilo individualno spričevalo o plovnosti prvič izdano po 1. juliju 2008, ali
In SPO.IDE.A.190, point (a) is replaced by the following:
oddajnikom ELT za preživele (ELT(S)) ali osebnim označevalcem (PLB), ki ga ima na sebi član posadke ali strokovnjak za nalogo, če so certificirana za največje število potniških sedežev šest ali manj.“;
an automatic ELT or an aircraft localisation means meeting the requirement of Annex IV (Part CAT), CAT.GEN.MPA.210, to Regulation (EU) No 965/2012, when first issued with an individual CofA after 1 July 2008; or
v SPO.IDE.H.140 se točka (f) nadomesti z naslednjim:
a survival ELT (ELT(S)) or a personal locator beacon (PLB), carried by a crew member or a task specialist, when certified for a maximum seating configuration of six or less.’
v SPO.IDE.H.145 se točka (e) nadomesti z naslednjim:
In SPO.IDE.H.140, point (f) is replaced by the following:
v SPO.IDE.H.150 se točka (d) nadomesti z naslednjim:
In SPO.IDE.H.145, point (e) is replaced by the following:
Uredba (EU) št. 996/2010 Evropskega parlamenta in Sveta z dne 20. oktobra 2010 o preiskavah in preprečevanju nesreč in incidentov v civilnem letalstvu ter razveljavitvi Direktive 94/56/ES (UL L 295, 12.11.2010, str. 35).“;
In SPO.IDE.H.150, point (d) is replaced by the following:
Treba je upoštevati izginotje letala MH370 8. marca 2014 in priporočila z multidisciplinarnega sestanka ICAO o globalnem sledenju zrakoplovov, ki je potekal 12. in 13. maja 2014.
Regulation (EU) No 996/2010 of the European Parliament and of the Council of 20 October 2010 on the investigation and prevention of accidents and incidents in civil aviation and repealing Directive 94/56/EC (OJ L 295, 12.11.2010, p. 35).’.
Položaj zrakoplova za javni prevoz bi moral biti znan v vsakem trenutku, celo na oddaljeni lokaciji, da bi letalo lahko hitreje našli v primeru neobičajnega vedenja, izrednega dogodka ali nesreče.
establishing a prohibition of fishing for Greenland halibut in NAFO 3LMNO areas by vessels flying the flag of Spain
o prepovedi ribolova na grenlandsko morsko ploščo v vodah območij NAFO 3LMNO s plovili, ki plujejo pod zastavo Španije
amending Directive 2009/81/EC of the European Parliament and of the Council in respect of the application thresholds for the procedures for the award of contracts
o spremembi Direktive 2009/81/ES Evropskega parlamenta in Sveta glede pragov za uporabo v postopkih za oddajo naročil
Having regard to Directive 2009/81/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of procedures for the award of certain works contracts, supply contracts and service contracts by contracting authorities or entities in the fields of defence and security, and amending Directives 2004/17/EC and 2004/18/EC [1], and in particular Article 68 thereof,
Ob upoštevanju Direktive 2009/81/ES Evropskega parlamenta in Sveta z dne 13. julija 2009 o usklajevanju postopkov za oddajo nekaterih naročil gradenj, blaga in storitev, ki jih oddajo naročniki na področju obrambe in varnosti, ter spremembi direktiv 2004/17/ES in 2004/18/ES [1] ter zlasti člena 68 Direktive,
The Agreement should be applied to any procurement contract with a value that reaches or exceeds the amounts (‘thresholds’) set in the Agreement and expressed as special drawing rights.
Sporazum bi bilo treba uporabljati za vsa naročila z vrednostjo, ki dosega ali presega zneske (v nadaljnjem besedilu: pragi), določene v Sporazumu in izražene v posebnih pravicah črpanja.
One of the objectives of Directives 2004/17/EC [4] and 2004/18/EC [5] of the European Parliament and of the Council is to allow the contracting entities and the contracting authorities which apply those Directives to comply at the same time with the obligations laid down in the Agreement.
Eden od ciljev direktiv 2004/17/ES [4] in 2004/18/ES [5] Evropskega parlamenta in Sveta je omogočiti naročnikom in javnim naročnikom, ki ju uporabljajo, da hkrati izpolnjujejo obveznosti iz Sporazuma.
To achieve that, the thresholds laid down by those Directives for public contracts which are also covered by the Agreement should be aligned in order to ensure that they correspond to the euro equivalents, rounded down to the nearest thousand, of the thresholds set out in the Agreement.
V ta namen bi bilo treba prilagoditi prage, ki jih določata navedeni direktivi za javna naročila in ki so zajeti tudi v Sporazumu, da ustrezajo protivrednostim pragov iz Sporazuma, izraženim v eurih in zaokroženim navzdol na najbližjo tisočico.
For reasons of coherence, the thresholds laid down by Directive 2009/81/EC should be aligned to the revised thresholds laid down in Article 16 of Directive 2004/17/EC.
Zaradi skladnosti bi bilo treba uskladiti prage iz Direktive 2009/81/ES z revidiranimi pragi iz člena 16 Direktive 2004/17/ES.
Directive 2009/81/EC should therefore be amended accordingly.
Zato bi bilo treba ustrezno spremeniti Direktivo 2009/81/ES.
The measures provided for in this Regulation are in accordance with the opinion of the Advisory Committee for Public Contracts,
Ukrepi iz te uredbe so v skladu z mnenjem Svetovalnega odbora za javna naročila –
In point (a), the amount ‘EUR 414000’ is replaced by ‘EUR 418000’.
v točki (a) se znesek „414000 EUR“ nadomesti s „418000 EUR“,
In point (b), the amount ‘EUR 5186000’ is replaced by ‘EUR 5225000’.
v točki (b) se znesek „5186000 EUR“ nadomesti s „5225000 EUR“.
Done at Brussels, 15 December 2015.
V Bruslju, 15. decembra 2015
Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors (OJ L 134, 30.4.2004, p.
Direktiva 2004/17/ES Evropskega parlamenta in Sveta z dne 31. marca 2004 o usklajevanju postopkov za oddajo javnih naročil naročnikov v vodnem, energetskem in transportnem sektorju ter sektorju poštnih storitev (UL L 134, 30.4.2004, str. 1).
1).
Direktiva 2004/18/ES Evropskega parlamenta in Sveta z dne 31. marca 2004 o usklajevanju postopkov za oddajo javnih naročil gradenj, blaga in storitev (UL L 134, 30.4.2004, str. 114).
amending Directive 2004/17/EC of the European Parliament and of the Council in respect of the application thresholds for the procedures for the award of contracts
o spremembi Direktive 2004/17/ES Evropskega parlamenta in Sveta glede pragov za uporabo v postopkih za oddajo naročil
Having regard to Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors [1], and in particular Article 69 thereof,
ob upoštevanju Direktive 2004/17/ES Evropskega parlamenta in Sveta z dne 31. marca 2004 o usklajevanju postopkov za oddajo javnih naročil naročnikov v vodnem, energetskem in transportnem sektorju ter sektorju poštnih storitev [1] in zlasti člena 69 Direktive,
The Agreement should be applied to any procurement contract with a value that reaches or exceeds the amounts (‘thresholds’) set in the Agreement and expressed as special drawing rights.
Sporazum bi bilo treba uporabljati za vsa naročila z vrednostjo, ki dosega ali presega zneske (v nadaljnjem besedilu: pragovi), določene v Sporazumu in izražene v posebnih pravicah črpanja.
One of the objectives of Directive 2004/17/EC is to allow the contracting entities which apply that Directive to comply at the same time with the obligations laid down in the Agreement.
Eden od ciljev Direktive 2004/17/ES je omogočiti naročnikom, ki jo uporabljajo, da hkrati izpolnjujejo obveznosti iz Sporazuma.
To achieve that, the thresholds laid down by that Directive for public contracts which are also covered by the Agreement should be aligned in order to ensure that they correspond to the euro equivalents, rounded down to the nearest thousand, of the thresholds set out in the Agreement.
V ta namen bi bilo treba prilagoditi pragove, ki jih določa navedena direktiva za javna naročila in ki so zajeti tudi v Sporazumu, da ustrezajo protivrednostim pragov iz Sporazuma, izraženim v eurih in zaokroženim navzdol na najbližjo tisočico.
For reasons of coherence, it is appropriate to align also the thresholds in Directive 2004/17/EC which are not covered by the Agreement.
Zaradi skladnosti je primerno uskladiti tudi pragove iz Direktive 2004/17/ES, ki niso zajeti v Sporazumu.
Directive 2004/17/EC should therefore be amended accordingly.
Zato bi bilo treba ustrezno spremeniti Direktivo 2004/17/ES.
Article 16 is amended as follows:
člen 16 se spremeni:
in point (a), the amount ‘EUR 414000’ is replaced by ‘EUR 418000’;
v točki (a) se znesek „414000 EUR“ nadomesti s „418000 EUR“,
in point (b), the amount ‘EUR 5186000’ is replaced by ‘EUR 5225000’.
v točki (b) se znesek „5186000 EUR“ nadomesti s „5225000 EUR“;
Article 61 is amended as follows:
člen 61 se spremeni:
in paragraph 1, the amount ‘EUR 414000’ is replaced by ‘EUR 418000’;
v odstavku 1 se znesek „414000 EUR“ nadomesti s „418000 EUR“,
in paragraph 2, the amount ‘EUR 414000’ is replaced by ‘EUR 418000’.
v odstavku 2 se znesek „414000 EUR“ nadomesti s „418000 EUR“.
Done at Brussels, 15 December 2015.
V Bruslju, 15. decembra 2015
amending Directive 2004/18/EC of the European Parliament and of the Council in respect of the application thresholds for the procedures for the award of contracts
o spremembi Direktive 2004/18/ES Evropskega parlamenta in Sveta glede pragov za uporabo v postopkih za oddajo naročil
Having regard to Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts [1], and in particular Article 78 thereof,
ob upoštevanju Direktive 2004/18/ES Evropskega parlamenta in Sveta z dne 31. marca 2004 o usklajevanju postopkov za oddajo javnih naročil gradenj, blaga in storitev [1] ter zlasti člena 78 Direktive,
One of the objectives of Directive 2004/18/EC is to allow the contracting authorities which apply that Directive to comply at the same time with the obligations laid down in the Agreement.
Eden od ciljev Direktive 2004/18/ES je omogočiti naročnikom, ki jo uporabljajo, da hkrati izpolnjujejo obveznosti iz Sporazuma.
To achieve that, the thresholds laid down by that Directive for public contracts which are also covered by the Agreement should be aligned in order to ensure that they correspond to the euro equivalents, rounded down to the nearest thousand, of the thresholds set out in the Agreement.
V ta namen bi bilo treba prilagoditi prage, ki jih določa navedena direktiva za javna naročila in ki so zajeti tudi v Sporazumu, da ustrezajo protivrednostim pragov iz Sporazuma, izraženim v eurih in zaokroženim navzdol na najbližjo tisočico.
For reasons of coherence, it is appropriate to align also the thresholds in Directive 2004/18/EC which are not covered by the Agreement.
Zaradi skladnosti je primerno uskladiti tudi prage iz Direktive 2004/18/ES, ki niso zajeti v Sporazumu.
Directive 2004/18/EC should therefore be amended accordingly.
Zato bi bilo treba ustrezno spremeniti Direktivo 2004/18/ES.
in point (a), the amount ‘EUR 134000’ is replaced by ‘EUR 135000’,
v točki (a) se znesek „134000 EUR“ nadomesti s „135000 EUR“,
in point (b), the amount ‘EUR 207000’ is replaced by ‘EUR 209000’,
v točki (b) se znesek „207000 EUR“ nadomesti z „209000 EUR“,
in point (c), the amount ‘EUR 5186000’ is replaced by ‘EUR 5225000’.
v točki (c) se znesek „5186000 EUR“ nadomesti s „5225000 EUR“;
The first paragraph of Article 8 is amended as follows:
prvi odstavek člena 8 se spremeni:
in point (a), the amount ‘EUR 5186000’ is replaced by ‘EUR 5225000’,
v točki (a) se znesek „5186000 EUR“ nadomesti s „5225000 EUR“,
in point (b), the amount ‘EUR 207000’ is replaced by ‘EUR 209000’.
v točki (b) se znesek „207000 EUR“ nadomesti z „209000 EUR“;
In Article 56, the amount ‘EUR 5186000’ is replaced by ‘EUR 5225000’.
v členu 56 se znesek „5186000 EUR“ nadomesti s „5225000 EUR“;
In the first subparagraph of Article 63(1), the amount ‘EUR 5186000’ is replaced by ‘EUR 5225000’.
v prvem pododstavku člena 63(1) se znesek „5186000 EUR“ nadomesti s „5225000 EUR“;
in point (c), the amount ‘EUR 207000’ is replaced by ‘EUR 209000’.
v točki (c) se znesek „207000 EUR“ nadomesti z „209000 EUR“.
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 5 and 7 and International Accounting Standards 19 and 34
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 5 in 7 ter mednarodnih računovodskih standardov 19 in 34
On 25 September 2014, the International Accounting Standards Board (IASB) published Annual Improvements to International Financial Reporting Standards 2012-2014 Cycle (‘the annual improvements’), in the framework of its regular improvement process which aims at streamlining and clarifying the standards.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 25. septembra 2014 objavil cikel letnih izboljšav mednarodnih standardov računovodskega poročanja 2012–2014 (v nadaljnjem besedilu: letne izboljšave) v okviru rednega postopka izboljševanja, katerega cilj je poenostaviti in pojasniti zadevne standarde.
The objective of the annual improvements is to address non-urgent, but necessary, issues discussed by the IASB during the project cycle on areas of inconsistency in international financial reporting standards (IFRS) and international accounting standards (IAS) or where clarification of wording is required.
Namen letnih izboljšav je obravnavati ne nujna, vendar potrebna vprašanja, o katerih je UOMRS razpravljal tekom projektnega cikla v zvezi z nedoslednostmi v mednarodnih standardih računovodskega poročanja (MSRP) in mednarodnih računovodskih standardih (MRS) oziroma potrebnimi razjasnitvami besedila.
Amendments to IFRS 7 imply by way of consequence amendments to IFRS 1 in order to ensure consistency between international financial reporting standards.
Spremembe MSRP 7 posledično vključujejo spremembe MSRP 1, da se zagotovi skladnost med mednarodnimi standardi računovodskega poročanja.
The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IFRS 5 and 7, and IAS 19 and 34 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje z Evropsko svetovalno skupino za računovodsko poročanje potrjuje, da spremembe MSRP 5 in 7 ter MRS 19 in 34 izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
The Annex to Regulation (EC) No 1126/2008 is amended as follows: the following international financial reporting standards and international accounting standards are amended as set out in the Annex to this Regulation:
Priloga k Uredbi (ES) št. 1126/2008 se spremeni: naslednji mednarodni standardi računovodskega poročanja in mednarodni računovodski standardi se spremenijo, kot je določeno v Prilogi k tej uredbi:
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations is amended as set out in the Annex to this Regulation;
MSRP 5 – Nekratkoročna sredstva za prodajo in ustavljeno poslovanje se spremeni, kot je določeno v Prilogi k tej uredbi;
IFRS 7 Financial Instruments: Disclosures is amended as set out in the Annex to this Regulation;
MSRP 7 – Finančni instrumenti: razkritja se spremeni, kot je določeno v Prilogi k tej uredbi;
IAS 19 Employee Benefits is amended as set out in the Annex to this Regulation;
MRS 19 – Zaslužki zaposlencev se spremeni, kot je določeno v Prilogi k tej uredbi;
IAS 34 Interim Financial Reporting is amended as set out in the Annex to this Regulation;
MRS 34 – Medletno računovodsko poročanje se spremeni, kot je določeno v Prilogi k tej uredbi;
IFRS 1 First-time Adoption of International Financial Reporting Standards is amended in accordance with the amendments to IFRS 7 as set out in the Annex to this Regulation.
MSRP 1 – Prva uporaba Mednarodnih standardov računovodskega poročanja se spremeni v skladu s spremembami MSRP 7, kot je določeno v Prilogi k tej uredbi.
Each company shall apply the amendments referred to in Article 1, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2016.
Podjetja začnejo uporabljati spremembe iz člena 1 najpozneje z začetkom prvega poslovnega leta, ki se začne 1. januarja 2016 ali pozneje.
Annual Improvements to IFRSs 2012–2014 Cycle
Cikel letnih izboljšav MSRP 2012–2014
Amendments to
Spremembe
Paragraphs 26–29 and their related heading are amended and paragraphs 26A and 44L are added.
Spremenijo se 26.–29. člen in z njimi povezan naslov ter dodata 26.A in 44.L člen.
Changes to a plan of sale or to a plan of distribution to owners
Spremembe prodajnega načrta ali načrta razdelitve lastnikom
If an entity has classified an asset (or disposal group) as held for sale or as held for distribution to owners, but the criteria in paragraphs 7–9 (for held for sale) or in paragraph 12A (for held for distribution to owners) are no longer met, the entity shall cease to classify the asset (or disposal group) as held for sale or held for distribution to owners (respectively).
Če je podjetje razvrstilo sredstvo (ali skupino za odtujitev) med sredstva za prodajo ali za razdelitev lastnikom, vendar merila iz 7.–9. člena (za sredstva, namenjena za prodajo) ali 12.A člena (za sredstva, namenjena za razdelitev lastnikom) niso več izpolnjena, podjetje tega sredstva (ali skupine za odtujitev) ne razvršča več med sredstva za prodajo oziroma za razdelitev lastnikom.
In such cases an entity shall follow the guidance in paragraphs 27–29 to account for this change except when paragraph 26A applies.
V takih primerih podjetje to spremembo obračuna v skladu z navodili iz 27.–29. člena, razen v primerih, kjer se uporablja 26.A člen.
If an entity reclassifies an asset (or disposal group) directly from being held for sale to being held for distribution to owners, or directly from being held for distribution to owners to being held for sale, then the change in classification is considered a continuation of the original plan of disposal.
26 A Če podjetje prerazvrsti sredstvo (ali skupino za odtujitev) neposredno iz sredstev za prodajo med sredstva za razdelitev lastnikom ali neposredno iz sredstev za razdelitev lastnikom med sredstva za prodajo, potem se ta sprememba razvrstitve šteje za nadaljevanje prvotnega načrta za odtujitev.
The entity:
Podjetje:
shall not follow the guidance in paragraphs 27–29 to account for this change.
za obračun te spremembe ne uporablja navodil iz 27.–29. člena.
The entity shall apply the classification, presentation and measurement requirements in this IFRS that are applicable to the new method of disposal.
Podjetje uporablja zahteve za razvrščanje, predstavljanje in merjenje v tem MSRP, ki se uporabljajo za novo metodo odtujitve;
shall measure the non-current asset (or disposal group) by following the requirements in paragraph 15 (if reclassified as held for sale) or 15A (if reclassified as held for distribution to owners) and recognise any reduction or increase in the fair value less costs to sell/costs to distribute of the non-current asset (or disposal group) by following the requirements in paragraphs 20–25.
nekratkoročno sredstvo (ali skupino za odtujitev) izmeri v skladu z zahtevami iz 15. člena (če se prerazvrsti med sredstva za prodajo) ali 15.A člena (če se prerazvrsti med sredstva za razdelitev lastnikom) ter pripozna vsako zmanjšanje ali povečanje poštene vrednosti, zmanjšane za stroške prodaje/stroške razdelitve nekratkoročnega sredstva (ali skupine za odtujitev) v skladu z zahtevami iz 20.–25. člena;
shall not change the date of classification in accordance with paragraphs 8 and 12A.
ne spremeni datuma prerazvrstitve v skladu z 8. in 12.A členom.
This does not preclude an extension of the period required to complete a sale or a distribution to owners if the conditions in paragraph 9 are met.
To ne izključuje podaljšanja obdobja, potrebnega za zaključek prodaje ali razdelitve lastnikom, če so izpolnjeni pogoji iz 9. člena.