natgillin/translations-raw huggingface dataset:
OJ C 223, 8.7.2015, p. 10.
Ime iz prvega odstavka opredeljuje proizvod skupine 1.7 Sveže ribe, mehkužci in raki ter iz njih pridobljeni proizvodi iz Priloge XI k Izvedbeni uredbi Komisije (EU) št. 668/2014 [3].Člen 2
Commission Implementing Regulation (EU) 2015/2111
Izvedbena uredba Komisije (EU) 2015/2111
entering a name in the register of protected designations of origin and protected geographical indications (Echalote d'Anjou (PGI))
o vpisu imena v register zaščitenih označb porekla in zaščitenih geografskih označb (Echalote d'Anjou (ZGO))
Pursuant to Article 50(2)(a) of Regulation (EU) No 1151/2012, France's application to register the name ‘Echalote d'Anjou’ was published in the Official Journal of the European Union [2].
V skladu s členom 50(2)(a) Uredbe (EU) št. 1151/2012 je bil zahtevek za registracijo imena „Echalote d'Anjou“, ki ga je vložila Francija, objavljen v Uradnem listu Evropske unije [2].
As no statement of opposition under Article 51 of Regulation (EU) No 1151/2012 has been received by the Commission, the name ‘Echalote d'Anjou’ should therefore be entered in the register,
Ker v skladu s členom 51 Uredbe (EU) št. 1151/2012 Komisija ni prejela nobene izjave o ugovoru, bi bilo treba ime „Echalote d'Anjou“ registrirati –
The name ‘Echalote d'Anjou’ (PGI) is hereby entered in the register.
Ime „Echalote d'Anjou“ (ZGO) se registrira.
Fruit, vegetables and cereals, fresh or processed, as listed in Annex XI to Commission Implementing Regulation (EU) No 668/2014 [3].Article 2
Sadje, zelenjava in žita, sveži ali predelani, iz Priloge XI k Izvedbeni uredbi Komisije (EU) št. 668/2014 [3].Člen 2
Done at Brussels, 12 November 2015.
V Bruslju, 12. novembra 2015
OJ C 218, 3.7.2015, p. 6.
UL C 218, 3.7.2015, str. 6.
Commission Implementing Regulation (EU) No 668/2014 of 13 June 2014 laying down rules for the application of Regulation (EU) No 1151/2012 of the European Parliament and of the Council on quality schemes for agricultural products and foodstuffs (OJ L 179, 19.6.2014, p. 36).
Izvedbena uredba Komisije (EU) št. 668/2014 z dne 13. junija 2014 o pravilih za uporabo Uredbe (EU) št. 1151/2012 Evropskega parlamenta in Sveta o shemah kakovosti kmetijskih proizvodov in živil (UL L 179, 19.6.2014, str. 36).
amending Annex I to Regulation (EC) No 251/2009 implementing Regulation (EC) No 295/2008 of the European Parliament and of the Council concerning structural business statistics, as regards the adaptation of the series of data following the revision of the classification of products by activity (CPA)
o spremembi Priloge I k Uredbi (ES) št. 251/2009 o izvedbi Uredbe (ES) št. 295/2008 Evropskega parlamenta in Sveta o strukturni statistiki podjetij glede prilagoditve serije podatkov po reviziji klasifikacije proizvodov po dejavnosti (CPA)
Having regard to Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics [1], and in particular Article 11(2)(e) thereof,
ob upoštevanju Uredbe (ES) št. 295/2008 Evropskega parlamenta in Sveta z dne 11. marca 2008 o strukturni statistiki podjetij [1] in zlasti člena 11(2)(e) Uredbe,
Regulation (EC) No 295/2008 establishes a common framework for the collection, compilation, transmission and evaluation of European statistics on the structure, activity, competitiveness and performance of businesses in the Union.
Uredba (ES) št. 295/2008 vzpostavlja skupni okvir za zbiranje, urejanje, pošiljanje in ocenjevanje evropskih statističnih podatkov o strukturi, dejavnosti, konkurenčnosti ter rezultatih podjetij v Evropski uniji.
Regulation (EC) No 451/2008 of the European Parliament and of the Council [2] establishes a statistical classification of products by activity (CPA), to meet the requirements of statistics in the Union.
Uredba (ES) št. 451/2008 Evropskega parlamenta in Sveta [2] vzpostavlja statistično klasifikacijo proizvodov po dejavnosti (CPA) za zadovoljitev potreb na področju statistike v Uniji.
Annex I to Commission Regulation (EC) No 251/2009 [3] lays down the series of data, the level of breakdown and the labels for products to be transmitted based on the CPA.
Priloga I k Uredbi Komisije (ES) št. 251/2009 [3] določa serije podatkov, raven razčlenitve in nazive za proizvode, ki jih je treba poslati na podlagi CPA.
Following the entry into force of Commission Regulation (EU) No 1209/2014 [4] it is necessary to adapt Annex I to Regulation (EC) No 251/2009 with regard to the level of breakdown and to the labels for certain products for the data to be transmitted based on the CPA in order to maintain the comparability and consistency with product classification standards used at international level.
Po začetku veljavnosti Uredbe Komisije (EU) št. 1209/2014 [4] je treba prilagoditi Prilogo I k Uredbi (ES) št. 251/2009 glede ravni razčlenitve in nazivov za nekatere izdelke za podatke, ki jih je treba poslati na podlagi CPA, da se ohranita primerljivost in skladnost s standardi klasifikacije proizvodov, ki se uporabljajo na mednarodni ravni.
Annex I to Regulation (EC) No 251/2009 should therefore be amended accordingly.
Prilogo I k Uredbi (ES) št. 251/2009 bi bilo zato treba ustrezno spremeniti.
Annex I to Regulation (EC) No 251/2009 is amended in accordance with the Annex to this Regulation.
Priloga I k Uredbi (ES) št. 251/2009 se spremeni v skladu s Prilogo k tej uredbi.
Done at Brussels, 23 November 2015.
V Bruslju, 23. novembra 2015
OJ L 97, 9.4.2008, p. 13.
UL L 97, 9.4.2008, str. 13.
Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93 (OJ L 145, 4.6.2008, p. 65).
Uredba (ES) št. 451/2008 Evropskega parlamenta in Sveta z dne 23. aprila 2008 o novi statistični klasifikaciji proizvodov po dejavnosti (CPA) in razveljavitvi Uredbe Sveta (EGS) št. 3696/93 (UL L 145, 4.6.2008, str. 65).
Commission Regulation (EC) No 251/2009 of 11 March 2009 implementing and amending Regulation (EC) No 295/2008 of the European Parliament and of the Council as regards the series of data to be produced for structural business statistics and the adaptations necessary after the revision of the statistical classification of products by activity (CPA) (OJ L 86, 31.3.2009, p. 170).
Uredba Komisije (ES) št. 251/2009 z dne 11. marca 2009 o izvedbi in spremembi Uredbe (ES) št. 295/2008 Evropskega parlamenta in Sveta glede serije podatkov za pripravo strukturne statistike podjetij in prilagoditev, potrebnih po reviziji statistične klasifikacije proizvodov po dejavnosti (CPA) (UL L 86, 31.3.2009, str. 170).
Commission Regulation (EU) No 1209/2014 of 29 October 2014 amending Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93 (OJ L 336, 22.11.2014, p. 1).
Uredba Komisije (EU) št. 1209/2014 z dne 29. oktobra 2014 o spremembi Uredbe (ES) št. 451/2008 Evropskega parlamenta in Sveta o novi statistični klasifikaciji proizvodov po dejavnosti (CPA) in razveljavitvi Uredbe Sveta (EGS) št. 3696/93 (UL L 336, 22.11.2014, str. 1).
Annex I to Regulation (EC) No 251/2009 is amended as follows:
Priloga I k Uredbi (ES) št. 251/2009 se spremeni:
In Point 1 ‘SERVICES’, in table ‘Series 1E’, under ‘Level of activity breakdown’, the ‘Special aggregates’ ‘HIT’, ‘MHT’, ‘MLT’ and ‘LOT’ are replaced by the following:
V točki 1 „STORITVE“, v tabeli „Serija 1E“ se „Posebni agregati“ „HIT“ „MHT“, „MLT“ in „LOT“ pod „Raven razčlenitve dejavnosti“ nadomestijo z naslednjim:
High technology manufacturing (NACE Rev.2 21 + 26 + 30.3)
Visokotehnološka izdelava (NACE Rev.
MHT Medium-high technology manufacturing (NACE Rev.2 20 + 25.4 + 27 + 28 + 29 + 30-30.1-30.3 + 32.5)
2 21 + 26 + 30.3)
MLT Medium-low technology manufacturing (NACE Rev.2 18.2 + 19 + 22 + 23 + 24 + 25-25.4 + 30.1 + 33)
MHT Srednje-visokotehnološka izdelava (NACE Rev.
LOT Low technology manufacturing (NACE Rev.2 10 + 11 + 12 + 13 + 14 + 15 + 16 + 17 + 18-18.2 + 31 + 32-32.5)’.
2 20 + 25.4 + 27 + 28 + 29 + 30-30.1-30.3 + 32.5)
3.
2 18.2 + 19 + 22 + 23 + 24 + 25-25.4 + 30.1 + 33)
In point 3 ‘DISTRIBUTIVE TRADES’, in tables series 3E, 3F, 3G, 3H, 3I, 3J and 3K, the ‘Level of activity breakdown’ ‘NACE Rev.2 1-digit level (Section)’ is deleted.
LOT Nizkotehnološka izdelava (NACE Rev.
In point 4 ‘CONSTRUCTION’, in table series 4G, the ‘level of activity breakdown’
2 10 + 11 + 12 + 13 + 14 + 15 + 16 + 17 + 18-18.2 + 31 + 32-32.5)“.
is replaced by:
NACE Rev.
‘NACE Rev.2.
2, dvomestna raven (oddelek)
2-digit level (Division) except for characteristics 18 31 0 and 18 32 0 for division 43
NACE Rev.
NACE Rev.2 1-digit level (Section) except for characteristics 18 31 0 and 18 32 0’.
2, enomestna raven (področje) razen za karakteristiki 18 31 0 in 18 32 0“.
Point 8 ‘BUSINESS SERVICES’ is amended as follows:
Točka 8 „POSLOVNE STORITVE“ se spremeni:
In table ‘Series 8A’, under ‘Level of breakdown by product type’, for the product 63 12 the label ‘Web portal content’ is replaced by ‘Web portal services’.
V tabeli „Serija 8A“ pod „Raven razčlenitve po vrsti proizvodov“ se naziv „Vsebina spletnih portalov“ za proizvod 63 12 nadomesti z „Internetni portali“.
In table ‘Series 8A’, under ‘Level of breakdown by product type’, for the product 73 11 13 the label ‘Advertising design and concept development services’ is replaced by ‘Advertising concept development services’
V tabeli „Serija 8A“ pod „Raven razčlenitve po vrsti proizvodov“ se naziv „Storitve zasnove oglaševanja in zasnove oglaševalskih akcij“ za proizvod 73 11 13 nadomesti z „Zasnova in oblikovanje oglaševalskih akcij“.
In table ‘Series 8C’, under ‘Level of breakdown by product type’, the product 70 22 4 ‘Trademarks and franchises’ is deleted.
V tabeli „Serija 8C“ pod „Raven razčlenitve po vrsti proizvodov“ se proizvod 70 22 4 „Blagovne znamke in franšize“ črta.
In table ‘Series 8E’, under ‘Level of breakdown by product type’, for the product 71 11 24 the label ‘Architectural advisory services’ is replaced by ‘Building project architectural advisory services’.
V tabeli „Serija 8E“ pod „Raven razčlenitve po vrsti proizvodov“ se naziv „Arhitekturno svetovanje“ za proizvod 71 11 24 nadomesti z „Arhitekturno svetovanje za stavbne projekte“.
In point 2 ‘INDUSTRY’, in tables series 2H, 2I, 2J and 2K, the ‘Activity coverage’ ‘NACE Rev.2, sections B-E (except for NACE Rev.2 divisions 37, 38 and 39)’ is replaced by ‘NACE Rev.2, sections B-D and division 36’.
V točki 2 „INDUSTRIJA“, se v tabelah serij 2H, 2I, 2J in 2K „Zajete dejavnosti“ „NACE Rev.
In point 3 ‘DISTRIBUTIVE TRADES’, in tables series 3E, 3F, 3G, 3H, 3I, 3J and 3K, the ‘Level of activity breakdown’ ‘NACE Rev.2 1-digit level (Section)’ is deleted.
2, področja B–E (razen NACE Rev.
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 Standards 16 and 41
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 računovodskih standardov 16 in 41
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards [1], and in particular Article 3(1) thereof,
ob upoštevanju Uredbe (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [1] in zlasti člena 3(1) Uredbe,
By Commission Regulation (EC) No 1126/2008 [2] certain international standards and interpretations that were in existence at 15 October 2008 were adopted.
Z Uredbo Komisije (ES) št. 1126/2008 [2] so bili sprejeti nekateri mednarodni standardi in pojasnila, ki so veljali 15. oktobra 2008.
On 30 June 2014, the International Accounting Standards Board (IASB) issued amendments to IAS 16 Property, Plant and Equipment and IAS 41 Agriculture entitled Agriculture: Bearer Plants.
Upravni odbor za mednarodne računovodske standarde (IASB) je 30. junija 2014 izdal spremembe MRS 16 – Opredmetena osnovna sredstva in MRS 41 – Kmetijstvo: plodonosne trajnice.
The IASB decided that plants, which are used solely to grow produce over several periods, known as bearer plants, should be accounted for in the same way as property, plant and equipment in IAS 16 Property, Plant and Equipment, because their operation is similar to that of manufacturing.
IASB je odločil, da bi bilo treba rastline, ki se uporabljajo izključno za gojenje pridelkov v več obdobjih, tj. plodonosne trajnice, obračunavati na enak način kot opredmetena osnovna sredstva v MRS 16 – Opredmetena osnovna sredstva, ker je njihovo delovanje podobno kot pri proizvodnji.
Amendments to IAS 16 and 41 imply by way of consequence amendments to IAS 1, 17, 23, 36 and 40 in order to ensure consistency between international accounting standards.
Spremembe MRS 16 in 41 posledično vključujejo spremembe MRS 1, 17, 23, 36 in 40 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IAS 16 and IAS 41 meet the 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 MRS 16 in 41 izpolnjujejo 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:
Priloga k Uredbi (ES) št. 1126/2008 se spremeni:
International Accounting Standard (IAS) 16 Property, Plant and Equipment is amended as set out in the Annex to this Regulation;
Mednarodni računovodski standard (MRS) 16 – Opredmetena osnovna sredstva se spremeni, kot je določeno v Prilogi k tej uredbi;
IAS 41 Agriculture is amended as set out in the Annex to this Regulation;
MRS 41 – Kmetijstvo se spremeni, kot je določeno v Prilogi k tej uredbi;
IAS 1 Presentation of Financial Statements, IAS 17 Leases, IAS 23 Borrowing Costs, IAS 36 Impairment of Assets and IAS 40 Investment Property are amended in accordance with the amendments to IAS 16 and IAS 41 as set out in the Annex to this Regulation.
MRS 1 – Predstavljanje računovodskih izkazov, MRS 17 – Najemi, MRS 23 – Stroški izposojanja, MRS 36 – Oslabitev sredstev in MRS 40 – Naložbene nepremičnine se spremenijo v skladu s spremembami MRS 16 in MRS 41, 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.
Agriculture: Bearer Plants
Kmetijstvo: plodonosne trajnice
(Amendments to IAS 16 and IAS 41)
(Spremembe MRS 16 in MRS 41)
Amendments to IAS 16 Property, Plant and Equipment
Spremembe MRS 16 – Opredmetena osnovna sredstva
Paragraphs 3, 6 and 37 are amended and paragraphs 22A and 81K–81M are added.
Spremenijo se 3., 6. in 37. člen ter dodajo 22.A člen in 81.K–81.M člen.
This Standard does not apply to:
Ta standard se ne uporablja za:
property, plant and equipment classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
osnovna sredstva, razvrščena med sredstva za prodajo v skladu z MSRP 5 – Nekratkoročna sredstva za prodajo in ustavljeno poslovanje,
biological assets related to agricultural activity other than bearer plants (see IAS 41 Agriculture).
biološka sredstva, ki so povezana s kmetijsko dejavnostjo, razen plodonosnih trajnic (glej MRS 41 – Kmetijstvo).
This Standard applies to bearer plants but it does not apply to the produce on bearer plants.
Ta standard se uporablja za plodonosne trajnice, vendar se ne uporablja za pridelek plodonosnih trajnic,
the recognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources).
pripoznavanje in merjenje sredstev za raziskovanje in vrednotenje (glej MSRP 6 –Raziskovanje in vrednotenje rudnih bogastev),
A bearer plant is a living plant that:
Plodonosna trajnica je živa rastlina, ki:
is used in the production or supply of agricultural produce;
se uporablja za proizvodnjo kmetijskih pridelkov ali preskrbo z njimi,
is expected to bear produce for more than one period; and
bo po pričakovanju dala pridelek v več kot enem obdobju, ter
has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
pri kateri je verjetnost, da bo prodana kot kmetijski pridelek, zelo majhna, razen občasne prodaje odpadkov.
(Paragraphs 5A–5B of IAS 41 elaborate on this definition of a bearer plant.)
(Plodonosne trajnice so podrobneje opredeljene v 5.A in 5.B členu MRS 41).
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.
Knjigovodska vrednost je znesek, s katerim se sredstvo pripozna po odštetju vseh akumuliranih amortizacijskih odpisov in akumuliranih izgub zaradi oslabitve.
Elements of cost
Vrste stroškov
Bearer plants are accounted for in the same way as self-constructed items of property, plant and equipment before they are in the location and condition necessary to be capable of operating in the manner intended by management.
Plodonosne trajnice se obračunavajo na enak način kot opredmetena osnovna sredstva lastne izdelave, preden so na svojem mestu in v stanju, v katerem bodo lahko delovala na način, ki ga je predvidelo poslovodstvo.
Consequently, references to ‘construction’ in this Standard should be read as covering activities that are necessary to cultivate the bearer plants before they are in the location and condition necessary to be capable of operating in the manner intended by management.
Zato je treba sklicevanja na „gradnjo“ v tem standardu treba razumeti tako, da zajemajo dejavnosti, ki so potrebne za gojenje plodonosnih trajnic, preden so na svojem mestu in v stanju, v katerem bodo lahko delovale na način, ki ga je predvidelo poslovodstvo.
Revaluation model
Model prevrednotenja
A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entity's operations.
Vrsta opredmetenih osnovnih sredstev je skupina sredstev s podobno naravo in uporabo pri poslovanju podjetja.
The following are examples of separate classes:
Posamezne vrste so na primer:
furniture and fixtures;
pohištvo in vgrajena oprema,
office equipment; and
pisarniška oprema, ter
bearer plants.
plodonosne trajnice.
Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41), issued in June 2014, amended paragraphs 3, 6 and 37 and added paragraphs 22A and 81L–81M.
Kmetijstvo: plodonosne trajnice (spremembe MRS 16 in MRS 41) – s temi spremembami, izdanimi junija 2014, so bili spremenjeni 3., 6. in 37. člen ter dodani 22.A člen in 81.L–81.M člen.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2016.
Podjetje uporablja te spremembe za letna obdobja, ki se začnejo 1. januarja 2016 ali pozneje.
If an entity applies those amendments for an earlier period, it shall disclose that fact.
Če podjetje navedene spremembe uporablja za zgodnejše obdobje, mora to razkriti.
An entity shall apply those amendments retrospectively, in accordance with IAS 8, except as specified in paragraph 81M.
Podjetje te spremembe uporabi za nazaj v skladu z MRS 8, razen v primeru iz 81.M člena.
In the reporting period when Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) is first applied an entity need not disclose the quantitative information required by paragraph 28(f) of IAS 8 for the current period.
Za poročevalsko obdobje, v katerem se prvič uporabi Kmetijstvo: plodonosne trajnice (spremembe MRS 16 in MRS 41), podjetju ni treba razkriti kvantitativnih informacij, zahtevanih v 28.(f) členu MRS 8, za tekoče obdobje.
However, an entity shall present the quantitative information required by paragraph 28(f) of IAS 8 for each prior period presented.
Vendar mora podjetje predložiti kvantitativne informacije, zahtevane v 28.(f) členu MRS 8, za vsako predstavljeno preteklo obdobje.
An entity may elect to measure an item of bearer plants at its fair value at the beginning of the earliest period presented in the financial statements for the reporting period in which the entity first applies Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) and use that fair value as its deemed cost at that date.
Podjetje se lahko odloči, da bo postavko plodonosnih trajnic merilo po pošteni vrednosti na začetku prvega obdobja, predstavljenega v računovodskih izkazih za poročevalsko obdobje, v katerem podjetje prvič uporabi Kmetijstvo: plodonosne trajnice (spremembe MRS 16 in MRS 41), ter uporabi to pošteno vrednost kot predpostavljeno vrednost na ta dan.
Any difference between the previous carrying amount and fair value shall be recognised in opening retained earnings at the beginning of the earliest period presented.
Vsaka razlika med prejšnjo knjigovodsko vrednostjo in pošteno vrednostjo se pripozna v začetnem zadržanem dobičku na začetku prvega predstavljenega obdobja.
Amendments to IAS 41 Agriculture
Spremembe MRS 41 – Kmetijstvo
Paragraphs 1–5, 8, 24 and 44 are amended and paragraphs 5A–5C and 62–63 are added.
Spremenijo se 1.–5., 8., 24. in 44. člen ter dodajo 5.A–5.C člen in 62.–63. člen.
This Standard shall be applied to account for the following when they relate to agricultural activity:
Ta standard se uporablja za obračunavanje s kmetijsko dejavnostjo povezanih:
biological assets, except for bearer plants;
bioloških sredstev, razen plodonosnih trajnic,
agricultural produce at the point of harvest; and
kmetijskih pridelkov ob pospravitvi, ter
government grants covered by paragraphs 34 and 35.
državnih podpor, obravnavanih v 34. in 35. členu.
land related to agricultural activity (see IAS 16 Property, Plant and Equipment and IAS 40 Investment Property).
zemljišča, povezana s kmetijsko dejavnostjo (glej MRS 16 – Opredmetena osnovna sredstva in MRS 40 – Naložbene nepremičnine),
However, this Standard applies to the produce on those bearer plants.
neopredmetena sredstva, povezana s kmetijsko dejavnostjo (glej MRS 38 – Neopredmetena sredstva).
government grants related to bearer plants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance).
Ta standard se uporablja za kmetijske pridelke, ki so pospravljeni pridelki bioloških sredstev podjetja, v trenutku pospravitve.
intangible assets related to agricultural activity (see IAS 38 Intangible Assets).
Kasneje se uporablja MRS 2 – Zaloge – ali drug ustrezni standard.
This Standard is applied to agricultural produce, which is the harvested produce of the entity's biological assets, at the point of harvest.
Skladno s tem ta standard ne obravnava predelovanja kmetijskih pridelkov po pospravitvi, na primer predelovanja grozdja v vino pri vinarju, ki je pridelal grozdje.
Thereafter, IAS 2 Inventories or another applicable Standard is applied.
Takšno predelovanje je sicer logični in naravni podaljšek kmetijske dejavnosti in taki dogodki so nekoliko podobni biološkemu preobražanju, vendar takšno predelovanje ni vključeno v opredelitev kmetijske dejavnosti v tem standardu.
Accordingly, this Standard does not deal with the processing of agricultural produce after harvest; for example, the processing of grapes into wine by a vintner who has grown the grapes.
V razpredelnici v nadaljevanju so zgledi bioloških sredstev, kmetijskih pridelkov in proizvodov, ki so rezultat predelovanja po pospravitvi:
While such processing may be a logical and natural extension of agricultural activity, and the events taking place may bear some similarity to biological transformation, such processing is not included within the definition of agricultural activity in this Standard.
Biološka sredstva
The table below provides examples of biological assets, agricultural produce, and products that are the result of processing after harvest:
Kmetijski pridelki
Biological assets
Proizvodi, ki so rezultat predelovanja po pospravitvi