natgillin/translations-raw huggingface dataset:
Annex II is replaced with the text set out in the Annex to this Regulation.
Priloga II se nadomesti z besedilom iz Priloge k tej uredbi.
Done at Brussels, 1 December 2015.
V Bruslju, 1. decembra 2015
OJ L 347, 20.12.2013, p. 549.
Izvedbena uredba Komisije (EU) št. 908/2014 z dne 6. avgusta 2014 o pravilih za uporabo Uredbe (EU) št. 1306/2013 Evropskega parlamenta in Sveta v zvezi s plačilnimi agencijami in drugimi organi, finančnim upravljanjem, potrjevanjem obračunov, pravili o kontrolah, varščinami in preglednostjo (UL L 255, 28.8.2014, str. 59).
Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59).
Uredba (EU) št. 1305/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o podpori za razvoj podeželja iz Evropskega kmetijskega sklada za razvoj podeželja (EKSRP) in razveljavitvi Uredbe Sveta (ES) št. 1698/2005 (UL L 347, 20.12.2013, str. 487).
Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487).
Uredba Sveta (ES) št. 1698/2005 z dne 20. septembra 2005 o podpori za razvoj podeželja iz Evropskega kmetijskega sklada za razvoj podeželja (EKSRP) (UL L 277, 21.10.2005, str. 1).
Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1).
Uredba, kakor je bila razveljavljena z Uredbo (EU) št. 1305/2013 z učinkom od 1. januarja 2014.
Regulation repealed by Regulation (EU) No 1305/2013 as from 1 January 2014.
PRILOGA
‘ANNEX II
Model preglednice iz Člena 29(f)
Model table referred to in Article 29(f)
Informacije iz člena 29(f) se navedejo za vsako plačilno agencijo v naslednji preglednici:
The information referred to in Article 29(f) shall be provided per paying agency by using the following table:
‚x‘ označuje, da se stolpec uporablja.“
“x” denotes that the column is applicable.’
Novi primeri [1]
New cases [1]
Stari primeri [2]
Old cases [2]
Plačilna agencija
Paying Agency
Sklad
Fund
Primer (stari/novi)
Case (Old/New)
Proračunsko leto izvirnega odhodka
Financial year of expenditure of origin
Proračunske kode izvirnega odhodka
Budget codes of expenditure of origin
Proračunsko leto n
Financial year n
Denarna enota
Currency unit
Identifikacijska številka primera
Case identification number
Identifikacija OLAF, če je primerno [5]
OLAF identification if applicable [5]
Primer vključen v knjigo terjatev
Case in debtors' ledger
Identifikacija upravičenca
Beneficiary identification
Program zaključen (samo za EKSRP)
Programme closed (only for EAFRD)
Datum odobritve poročila o kontrolah ali podobnih dokumentov iz člena 54(1) Uredbe (EU) št. 1306/2013
Date of approval of control report or similar document as referred to in Article 54(1) of Regulation (EU) No 1306/2013
Proračunsko leto prve ugotovitve nepravilnosti
Financial year of primary finding of irregularity
Datum zahtevka za izterjavo
Date of recovery request
Predmet sodnega postopka
Subject to judicial proceedings
Prvotni znesek, ki ga je treba izterjati
Original amount to be recovered
Prvotni znesek, ki ga je treba izterjati (glavnica)
Original amount to be recovered (principal)
Prvotni znesek, ki ga je treba izterjati (obresti)
Original amount to be recovered (interest)
Znesek glavnice, ki je bil predmet izterjave ob koncu proračunskega leta n – 1
Principal amount for which recovery was ongoing at end of financial year n-1
Znesek obresti, ki je bil predmet izterjave ob koncu proračunskega leta n – 1
Interest for which recovery was ongoing at end of financial year n-1
Skupni popravljeni znesek (celotno obdobje izterjave)
Total corrected amount (entire recovery period)
Skupni izterjani znesek (celotno obdobje izterjave)
Total recovered amount (entire recovery period)
Znesek, prijavljen kot neizterljiv
Amount declared irrecoverable
Znesek (glavnica), prijavljen kot neizterljiv
Amount (principal) declared irrecoverable
Znesek (obresti), prijavljen kot neizterljiv
Amount (interest) declared irrecoverable
Proračunsko leto ugotovitve neizterljivosti
Financial year of establishment of the irrecoverability
Vzrok za neizterljivost
Reason for irrecoverability
Popravljeni znesek (v proračunskem letu n)
Corrected amount (in financial year n)
Popravljeni znesek (glavnica) (v proračunskem letu n)
Corrected amount (principal) (in financial year n)
Popravljeni znesek (obresti) (v proračunskem letu n)
Corrected amount (interest) (in financial year n)
Obresti (v proračunskem letu n)
Interest (in financial year n)
Izterjani zneski (v proračunskem letu n)
Recovered amounts (in financial year n)
Izterjani znesek (glavnica) (v proračunskem letu n)
Recovered amount (principal) (in financial year n)
Izterjani znesek (obresti) (v proračunskem letu n)
Recovered amount (interest) (in financial year n)
Znesek, za katerega izterjava še poteka
Amount for which recovery is ongoing
Znesek (glavnica), za katerega izterjava še poteka
Amount (principal) for which recovery is ongoing
Znesek obresti, za katerega izterjava še poteka
Interest for which recovery is ongoing
Znesek, za katerega velja pravilo 50/50 v skladu s členom 54(2) Uredbe (EU) št. 1306/2013 ob koncu proračunskega leta n
Amount subject to the 50/50 rule as set out in Article 54(2) of Regulation (EU) No 1306/2013 at the end of financial year n
Znesek, ki se knjiži v dobro proračuna EU
Amount to be credited to EU budget
To zadeva primere, o katerih se poroča z uporabo tega modela iz te priloge od proračunskega leta 2015 naprej.
This concerns the cases reported by using this model set out in this Annex starting with financial year 2015.
To zadeva primere, o katerih se poroča z uporabo tega modela iz te priloge do vključno proračunskega leta 2014.
This concerns the cases reported by using this model set out in this Annex until financial year 2014 included.
Informacije se zagotovijo od proračunskega leta 2016 naprej.
Information to be provided starting financial year 2016.
To zadeva referenčne številke OLAF (priglasitvene številke IMS).
Commission Implementing Regulation (EU) 2015/2223
Izvedbena uredba Komisije (EU) 2015/2223
amending Annex I to Regulation (EU) No 649/2012 of the European Parliament and of the Council concerning the export and import of hazardous chemicals
o spremembi Priloge I k Uredbi (EU) št. 649/2012 Evropskega parlamenta in Sveta o izvozu in uvozu nevarnih kemikalij
Regulation (EU) No 649/2012 implements the Rotterdam Convention on the Prior Informed Consent Procedure (‘PIC procedure’) for certain hazardous chemicals and pesticides in international trade, signed on 11 September 1998 and approved, on behalf of the Community, by Council Decision 2003/106/EC [2].
Uredba (EU) št. 649/2012 izvaja Rotterdamsko konvencijo o postopku soglasja po predhodnem obveščanju (v nadaljnjem besedilu: postopek PIC) za določene nevarne kemikalije in pesticide v mednarodni trgovini, ki je bila podpisana 11. septembra 1998 in odobrena v imenu Skupnosti s Sklepom Sveta 2003/106/ES [2].
It is appropriate that regulatory action in respect of certain chemicals taken pursuant to Regulation (EC) No 1907/2006 of the European Parliament and of the Council [3], Regulation (EC) No 1107/2009 of the European Parliament and of the Council [4], and Regulation (EC) No 850/2004 of the European Parliament and of the Council [5] be taken into account.
Primerno je upoštevati regulativni ukrep v zvezi z nekaterimi kemikalijami, ki je bil sprejet v skladu z Uredbo (ES) št. 1907/2006 Evropskega parlamenta in Sveta [3], Uredbo (ES) št. 1107/2009 Evropskega parlamenta in Sveta [4] ter Uredbo Evropskega Parlamenta in Sveta (ES) št. 850/2004 [5].
The approval of the substance fenbutatin oxide has been withdrawn in accordance with Regulation (EC) No 1107/2009, with the effect that fenbutatin oxide is banned for use as pesticide and thus should be added to the lists of chemicals contained in Parts 1 and 2 of Annex I to Regulation (EU) No 649/2012.
Odobritev snovi fenbutatin oksid je bila preklicana v skladu z Uredbo (ES) št. 1107/2009, zaradi česar je fenbutatin oksid prepovedano uporabljati kot pesticid in bi ga torej bilo treba dodati na seznama kemikalij iz delov 1 in 2 Priloge I k Uredbi (EU) št. 649/2012.
The substances lead compounds, dibutyltin compounds, dioctyltin compounds, trichlorobenzene, pentachloroethane, 1,1,2,2-tetrachloroethane, 1,1,1,2-tetrachloroethane, 1,1,2-trichloroethane and 1,1-dichloroethene are severely restricted as industrial chemical for public use in accordance with Regulation (EC) No 1907/2006 and thus should be added to Part 1 of Annex I to Regulation (EU) No 649/2012.
Snovi svinčeve spojine, dibutilkositrne spojine, dioktilkositrne spojine, triklorobenzen, pentakloroetan, 1,1,2,2-tetrakloroetan, 1,1,1,2-tetrakloroetan, 1,1,2-trikloroetan in 1,1-dikloroeten so v skladu z Uredbo (ES) št. 1907/2006 strogo omejene kot industrijske kemikalije za splošno uporabo in bi jih torej bilo treba dodati v del 1 Priloge I k Uredbi (EU) št. 649/2012.
Regulation (EC) No 850/2004 was amended in 2012 by the Commission in order to implement the decision taken under the Stockholm Convention to list endosulfan in Part 1 of Annex A to the Stockholm Convention by adding that chemical to Part A of Annex I to Regulation (EC) No 850/2004.
Komisija je leta 2012 spremenila Uredbo (ES) št. 850/2004 z namenom izvedbe sklepa, sprejetega na podlagi Stockholmske konvencije, da se endosulfan vključi na seznam v delu 1 Priloge A k Stockholmski konvenciji, in sicer tako, da se navedena kemikalija doda v del A Priloge I k Uredbi (ES) št. 850/2004.
Consequently, that chemical has been added to Part 1 of Annex V to Regulation (EU) No 649/2012 and should be removed from Part 1 of Annex I to Regulation (EU) No 649/2012.
Zato je bila navedena kemikalija dodana v del 1 Priloge V k Uredbi (EU) št. 649/2012 in bi jo bilo treba črtati iz dela 1 Priloge I k Uredbi (EU) št. 649/2012.
At its sixth meeting held from 28 April to 10 May 2013, the Conference of the Parties to the Rotterdam Convention decided to include commercial pentabromodiphenyl ether, including tetra- and pentabromodiphenyl ether, as well as commercial octabromodiphenyl ether, including hexa- and heptabromodiphenyl ether, in Annex III to that Convention, with the effect that those chemicals became subject to the PIC procedure under that Convention.
Konferenca pogodbenic Rotterdamske konvencije je na šestem zasedanju, ki je potekalo od 28. aprila do 10. maja 2013, odločila, da se komercialni pentabromodifenil eter, vključno s tetra- in pentabromodifenil etrom, ter komercialni oktabromodifenil eter, vključno s heksa- in heptabromodifenil etrom, vključita v Prilogo III k navedeni konvenciji, s čimer se je na podlagi navedene konvencije za navedene kemikalije začel uporabljati postopek PIC.
Those chemicals should thus be added to the list of chemicals contained in Part 3 of Annex I to Regulation (EU) No 649/2012.
Navedene kemikalije bi bilo torej treba dodati na seznam kemikalij iz dela 3 Priloge I k Uredbi (EU) št. 649/2012.
The combined nomenclature code (CN code) is important for determination of the control measures that apply to traded goods.
Oznaka kombinirane nomenklature (oznaka KN) je pomembna za določitev nadzornih ukrepov, ki se uporabljajo za blago, s katerim se trguje.
To ease handling of CN codes and identification of the correct control measures that apply to chemicals listed in Annex I to Regulation (EU) No 649/2012, the CN codes that cover more chemicals than those listed in Annex I should be identified by an ‘ex’ before the CN code.
Za lažjo uporabo oznak KN in določitev pravilnih nadzornih ukrepov, ki se uporabljajo za kemikalije, navedene v Prilogi I k Uredbi (EU) št. 649/2012, bi bilo treba oznake KN, ki zajemajo več kemikalij poleg tistih, navedenih v Prilogi I, označiti z „ex“ pred oznako KN.
It is appropriate to grant some time to all interested parties to take the measures necessary to comply with this Regulation and to Member States to take the measures necessary for its implementation,
Primerno je zagotoviti nekaj časa, da vse zainteresirane strani lahko sprejmejo potrebne ukrepe za uskladitev s to uredbo in da države članice lahko sprejmejo potrebne ukrepe za njeno izvajanje –
It shall apply from 1 February 2016.
Uporablja se od 1. februarja 2016.
Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the registration, evaluation, authorisation and restriction of chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC (OJ L 396, 30.12.2006, p. 1).
Uredba (ES) št. 1907/2006 Evropskega parlamenta in Sveta z dne 18. decembra 2006 o registraciji, evalvaciji, avtorizaciji in omejevanju kemikalij (REACH) ter o ustanovitvi Evropske agencije za kemikalije in o spremembi Direktive 1999/45/ES ter o razveljavitvi Uredbe Sveta (EGS) št. 793/93 in Uredbe Komisije (ES) št. 1488/94 ter Direktive Sveta 76/769/EGS in direktiv Komisije 91/155/EGS, 93/67/EGS, 93/105/ES in 2000/21/ES (UL L 396, 30.12.2006, str. 1).
Regulation (EC) No 850/2004 of the European Parliament and of the Council of 29 April 2004 on persistent organic pollutants and amending Directive 79/117/EEC (OJ L 158, 30.4.2004, p. 7).
Uredba Evropskega parlamenta in Sveta (ES) št. 850/2004 z dne 29. aprila 2004 o obstojnih organskih onesnaževalih in spremembi Direktive 79/117/EGS (UL L 158, 30.4.2004, str. 7).
the following entries are added:
dodata se naslednja vnosa:
CN code (***)
Št.
Use limitation (**)
Oznaka KN (***)
Countries for which no notification is required
Podskupina (*)
‘1,1-Dichloroethene
Omejitev uporabe (**)
1,1,2-Trichloroethane
Države, za katere se obveščanje ne zahteva
1,1,1,2-Tetrachloroethane
„1,1-dikloroeten
1,1,2,2-Tetrachloroethane
1,1,2-trikloroetan
Dibutyltin compounds
1,1,1,2-tetrakloroetan
and others
1,1,2,2-tetrakloroetan
Dioctyltin compounds
Dibutilkositrne spojine
Fenbutatin oxide
in druge
Lead compounds
Dioktilkositrne spojine
Pentachloroethane
Fenbutatin oksid
Trichlorobenzene
Svinčeve spojine
the term ‘CN code’ in the column heading is replaced by ‘CN code (***)’;
Pentakloroetan
the following footnote is added:
Triklorobenzen
An “ex” before a code implies that chemicals other than those referred to in the column “Chemical” may also fall under that subheading.’;
izraz „Oznaka KN“ v naslovu stolpca se nadomesti z izrazom „Oznaka KN (***)“;
Part 2 is amended as follows:
doda se naslednja opomba:
the following entry is added:
Navedba ‚ex‘ pred oznako pomeni, da poleg kemikalij iz stolpca ‚Kemikalija‘ v navedeno podštevilko lahko spadajo še druge kemikalije.“
Category (*)
Del 2 se spremeni:
‘Fenbutatin oxide
doda se naslednji vnos:
Part 3 is amended as follows:
Skupina (*)
Relevant CAS number(s)
„Fenbutatin oksid
HS code
Del 3 se spremeni:
Pure substance (**)
Ustrezna(-e) številka(-e) CAS
Mixtures containing substance (**)
Oznaka HS
Category
Čista snov (**)
‘Commercial pentabromodiphenyl ether, including
Zmesi, ki vsebujejo snov (**)
Industrial
Skupina
tetrabromodiphenyl ether
„Komercialni pentabromodifenil eter, vključno s
pentabromodiphenyl ether
Industrijska kemikalija
Commercial octabromodiphenyl ether, including
tetrabromodifenil etrom
Industrial’
pentabromodifenil etrom
hexabromodiphenyl ether
Komercialni oktabromodifenil eter, vključno s
heptabromodiphenyl ether
Industrijska kemikalija“
the term ‘HS code Pure substance’ in the column heading is replaced by ‘HS code Pure substance (**)’;
heksabromodifenil etrom
the term ‘HS code Mixtures containing substance’ in the column heading is replaced by ‘HS code Mixtures containing substance (**)’;
heptabromodifenil etrom
An “ex” before a code implies that chemicals other than those referred to in the column “Chemical” may also fall under that subheading.’
izraz „Oznaka HS Čista snov“ v naslovu stolpca se nadomesti z izrazom „Oznaka HS Čista snov (**)“;
establishing a prohibition of fishing for greater forkbeard in Union and international waters of VIII and IX by vessels flying the flag of Spain
o prepovedi ribolova na tabinjo belico v vodah Unije ter mednarodnih vodah območij VIII in IX s plovili, ki plujejo pod zastavo Španije
Union and international waters of VIII and IX
vode Unije in mednarodne vode območij VIII in IX
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 38
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 v zvezi z mednarodnima računovodskima standardoma 16 in 38
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 (MRS) in pojasnila, ki so obstajali 15. oktobra 2008.
On 12 May 2014, the International Accounting Standards Board (IASB) issued amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets entitled Clarification of Acceptable Methods of Depreciation and Amortisation.
Odbor za mednarodne računovodske standarde (IASB) je 12. maja 2014 izdal spremembe MRS 16 – Opredmetena osnovna sredstva in MRS 38 – Neopredmetena sredstva z naslovom Pojasnilo o sprejemljivih metodah amortizacije.
Due to divergent practices, it is necessary to clarify, whether it is appropriate to use revenue-based methods to calculate the depreciation or amortisation of an asset.
Zaradi različnih praks je treba razjasniti, ali je za izračun amortizacije sredstva primerno uporabiti metode, ki temeljijo na prihodkih.
The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IAS 16 and IAS 38 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 MRS 38 izpolnjujejo merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
Ukrepi iz te uredbe so skladni z mnenjem Računovodskega regulativnega odbora –
The Annex to Regulation (EC) No 1126/2008 is amended as follows:
Priloga k Uredbi (ES) št. 1126/2008 se spremeni:
IAS 38 Intangible Assets is amended as set out in the Annex to this Regulation.
MRS 38 – Neopredmetena sredstva se spremeni, 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.
Posamezno podjetje začne spremembe iz člena 1 uporabljati najkasneje z začetkom prvega poslovnega leta, ki se začne 1. januarja 2016 ali kasneje.
Done at Brussels, 2 December 2015.
V Bruslju, 2. decembra 2015
Clarification of Acceptable Methods of Depreciation and Amortisation
Pojasnitev sprejemljivih metod amortizacije
(Amendments to IAS 16 and IAS 38)
(Spremembe MRS 16 in MRS 38)
Amendments to IAS 16 Property, Plant and Equipment
Spremembe MRS 16 Opredmetena osnovna sredstva (nepremičnine, naprave in oprema)
Paragraph 56 is amended and paragraphs 62A and 81I are added.
Spremeni se 56. člen ter dodata 62.A in 81.l člen.
Paragraphs 60–62 are not amended but are included here for ease of reference.
Členi 60–62 se ne spremenijo, ampak so vključeni zaradi lažjega sklicevanja.
Depreciable amount and depreciation period
Amortizirljivi znesek in amortizacijsko obdobje
The future economic benefits embodied in an asset are consumed by an entity principally through its use.
Bodoče gospodarske koristi, utelešene v posameznem sredstvu, porabi podjetje predvsem v okviru njegove uporabe.
However, other factors, such as technical or commercial obsolescence and wear and tear while an asset remains idle, often result in the diminution of the economic benefits that might have been obtained from the asset.
Toda drugi dejavniki, kot so tehnična ali trgovalna zastarelost, fizično obrabljanje in fizično staranje, tudi kadar se sredstvo ne uporablja, pogosto povzročajo zmanjšanje gospodarskih koristi, ki bi jih to sredstvo lahko prinašalo.
Consequently, all the following factors are considered in determining the useful life of an asset:
Zato se pri določanju dobe koristnosti sredstva upoštevajo vsi naslednji dejavniki:
technical or commercial obsolescence arising from changes or improvements in production, or from a change in the market demand for the product or service output of the asset.
tehnična ali trgovalna zastarelost zaradi sprememb ali izboljšav pri proizvajanju ali zaradi sprememb v tržnem povpraševanju po proizvodu ali storitvi, ki je izložek sredstva.
Expected future reductions in the selling price of an item that was produced using an asset could indicate the expectation of technical or commercial obsolescence of the asset, which, in turn, might reflect a reduction of the future economic benefits embodied in the asset.
Pričakovana prihodnja znižanja prodajne cene postavke, ki je bila proizvedena z uporabo sredstva, bi lahko kazala pričakovano tehnično ali trgovalno zastarelost sredstva, ki pa bi lahko posledično odražala zmanjšanje bodočih gospodarskih koristi, utelešenih v sredstvu.
Depreciation method
Metoda amortiziranja
The depreciation method used shall reflect the pattern in which the asset's future economic benefits are expected to be consumed by the entity.
Uporabljena metoda amortiziranja mora odsevati vzorec, po katerem naj bi se bodoče gospodarske koristi sredstva uporabljale v podjetju.
The depreciation method applied to an asset shall be reviewed at least at each financial year-end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method shall be changed to reflect the changed pattern.
Uporabljena metoda amortiziranja sredstva se mora pregledati vsaj ob koncu vsakega poslovnega leta in, če pride do bistvenih sprememb pričakovanega vzorca uporabe bodočih gospodarskih koristi, utelešenih v sredstvu, se mora metoda amortiziranja spremeniti tako, da bo ustrezala spremenjenemu vzorcu.
Such a change shall be accounted for as a change in an accounting estimate in accordance with IAS 8.
Takšna sprememba mora biti po MRS 8 obravnavana kot sprememba računovodske ocene.
A variety of depreciation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life.
Za strogo dosledno razporejanje zneska amortizacije sredstva je mogoče uporabljati v njegovi dobi koristnosti različne metode amortiziranja.
These methods include the straight-line method, the diminishing balance method and the units of production method.
Sem spadajo metoda enakomernega časovnega amortiziranja, metoda padajočega amortiziranja in metoda proizvedenih enot.
Straight-line depreciation results in a constant charge over the useful life if the asset's residual value does not change.
Posledica metode enakomernega časovnega amortiziranja je stalni znesek amortizacije v vsej dobi koristnosti sredstva, če se preostala vrednost sredstva ne spremeni.
The diminishing balance method results in a decreasing charge over the useful life.
Posledica metode padajočega amortiziranja so padajoči zneski amortizacije v vsej dobi koristnosti sredstva.
The units of production method results in a charge based on the expected use or output.
Posledica metode proizvedenih enot pa so zneski amortizacije, temelječi na pričakovani uporabi ali učinkih sredstva.