natgillin/translations-raw huggingface dataset:
Pending the provisional application of the Agreement, in accordance with Regulation (EU) No 374/2014 of the European Parliament and of the Council [4], import tariff quotas for certain goods originating in Ukraine were opened for 2014 and 2015 and managed by the Commission on a first-come, first-served basis in accordance with Commission Regulation (EEC) No 2454/93 [5].
Do začetka začasne uporabe Sporazuma so bile v skladu z Uredbo (EU) št. 374/2014 Evropskega parlamenta in Sveta [4] za leti 2014 in 2015 odprte tarifne kvote za uvoz nekaterega blaga s poreklom iz Ukrajine, z njimi pa je Komisija upravljala po načelu „kdor prej pride, prej melje“ v skladu z Uredbo Komisije (EGS) št. 2454/93 [5].
It is therefore necessary to open annual import tariff quotas for the agricultural products listed in Annex I-A to Chapter 1 of Title IV of the Agreement as of 1 January 2016.
Kombinirana nomenklatura (KN) iz Priloge I k Uredbi Sveta (EGS) št. 2658/87 [6], kakor je bila spremenjena z Izvedbeno uredbo Komisije (EU) št. 1101/2014 [7], vsebuje nove oznake KN, ki se razlikujejo od tistih iz Sporazuma.
As provided for in the Agreement, in order to benefit from the tariff concessions provided for in this Regulation, the products listed in the Annex should be accompanied by proof of origin.
Zato bi se morala Priloga k tej uredbi sklicevati na nove oznake KN.
The combined nomenclature (CN) set out in Annex I to Council Regulation (EEC) No 2658/87 [6], as amended by Commission Implementing Regulation (EU) No 1101/2014 [7], contains new CN codes which differ from those referred to in the Agreement.
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Odbora za carinski zakonik –
The Agreement is to be applied provisionally in part as of 1 January 2016.
Člen 1
In order to ensure the effective application and management of the tariff quotas granted under the Agreement, this Regulation should apply from 1 January 2016.
Tarifne kvote EU se odprejo za proizvode s poreklom iz Ukrajine, ki so navedeni v Prilogi.
HAS ADOPTED THIS REGULATION:
Carinske dajatve, ki se uporabljajo za uvoz proizvodov s poreklom iz Ukrajine, navedenih v Prilogi, v Unijo, se opustijo v okviru ustreznih tarifnih kvot, določenih v Prilogi.
EU tariff quotas shall be opened for the products listed in the Annex originating in Ukraine.
Proizvodom iz Priloge je priloženo dokazilo o poreklu, kakor je določeno v Prilogi III k Protokolu I k Sporazumu o pridružitvi med Evropsko unijo in Evropsko skupnostjo za atomsko energijo in njunimi državami članicami na eni strani ter Ukrajino na drugi strani.
Customs duties applicable to imports into the Union of products listed in the Annex and originating in Ukraine shall be suspended within the respective tariff quotas set out in the Annex.
Tarifne kvote, določene v Prilogi, upravlja Komisija v skladu s členi 308a, 308b in 308c Uredbe (EGS) št. 2454/93.
The products listed in the Annex shall be accompanied by proof of origin as set out in Annex III to Protocol I to the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part.
Ta uredba začne veljati dan po objavi v Uradnem listu Evropske unije.
Article 4
Uporablja se od 1. januarja 2016.
The tariff quotas set out in the Annex shall be managed by the Commission in accordance with Articles 308a, 308b and 308c of Commission Regulation (EEC) No 2454/93.
Ta uredba je v celoti zavezujoča in se neposredno uporablja v vseh državah članicah.
Article 5
V Bruslju, 18. decembra 2015
Done at Brussels, 18 December 2015.
Sklep Sveta 2014/668/EU z dne 23. junija 2014 o podpisu Sporazuma o pridružitvi med Evropsko unijo in Evropsko skupnostjo za atomsko energijo in njunimi državami članicami na eni strani ter Ukrajino na drugi strani, v imenu Evropske unije, in o njegovi začasni uporabi, kar zadeva naslov III (razen določb v zvezi z obravnavo državljanov tretjih držav, ki so zakonito zaposleni kot delavci na ozemlju druge pogodbenice) ter naslove IV, V, VI in VII Sporazuma ter z njim povezanih prilog in protokolov (UL L 278, 20.9.2014, str. 1).
For the Commission
Sporazum o pridružitvi med Evropsko unijo in njenimi državami članicami na eni strani ter Ukrajino na drugi strani (UL L 161, 29.5.2014, str. 3).
OJ L 347, 20.12.2013, p. 671.
Uredba Komisije (EGS) št. 2454/93 z dne 2. julija 1993 o določbah za izvajanje Uredbe Sveta (EGS) št. 2913/92 o carinskem zakoniku Skupnosti (UL L 253, 11.10.1993, str. 1).
Council Decision 2014/668/EU of 23 June 2014 on the signing, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards Title III (with the exception of the provisions relating to the treatment of third-country nationals legally employed as workers in the territory of the other Party) and Titles IV, V, VI and VII thereof, as well as the related Annexes and Protocols (OJ L 278, 20.9.2014, p. 1).
Uredba Sveta (EGS) št. 2658/87 z dne 23. julija 1987 o tarifni in statistični nomenklaturi ter skupni carinski tarifi (UL L 256, 7.9.1987, str. 1).
Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part (OJ L 161, 29.5.2014, p. 3).
Izvedbena uredba Komisije (EU) št. 1101/2014 z dne 16. oktobra 2014 o spremembi Priloge I k Uredbi Sveta (EGS) št. 2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi (UL L 312, 31.10.2014, str. 1).
Regulation (EU) No 374/2014 of the European Parliament and of the Council of 16 April 2014 on the reduction or elimination of customs duties on goods originating in Ukraine (OJ L 118, 22.4.2014, p. 1).
PRILOGA
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).
Ne glede na pravila za razlago kombinirane nomenklature se šteje, da ima besedilo poimenovanja teh proizvodov zgolj okvirno vrednost, področje uporabe preferencialne sheme pa je v okviru te priloge določeno z oznakami KN, kot obstajajo v času sprejetja te uredbe.
Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 312, 31.10.2014, p. 1).
Oznaka KN
Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording of the description of the products is to be considered as having no more than an indicative value, the scope of the preferential scheme being determined, within the context of this Annex, by CN codes as they exist at the time of adoption of this Regulation.
Obseg letne kvote
Description of goods
Od 1.1. do 31.12.2016 in za vsako nadaljnje obdobje od 1.1. do 31.12.
Quota period
Ovčje meso brez kosti, sveže ali ohlajeno
Annual quota volume
Ovčje meso, zamrznjeno, kosi s kostmi (razen trupov in polovic ter skrajšanih sprednjih četrti)
(in tonnes net weight unless otherwise specified)
Zamrznjeno jagnječje meso brez kosti
Sheep legs, other cuts with bone (excluding carcasses and half carcasses, short forequarters and chines and/or best ends), fresh or chilled
Zamrznjeno ovčje meso brez kosti
From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12.
Naravni med
Boneless meat of sheep, fresh or chilled
Česen, svež ali ohlajen
Frozen cuts of sheep, with bone in (excluding carcasses and half-carcasses, and short forequarters)
Od 1.1. do 31.12.2016 in za vsako nadaljnje obdobje od 1.1. do 31.12.
Frozen meat of lamb, boneless
Oves
frozen meat of sheep, boneless
Surovi sladkor iz sladkorne pese, ki ne vsebuje dodanih snovi za aromatiziranje ali barvil
Natural honey
Drug sladkor, ki ni surov
Garlic, fresh or chilled
Javorjev sladkor v trdni obliki, ki vsebuje dodane snovi za aromatiziranje ali barvila
From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12
Izoglukoza v trdni obliki, ki v suhem stanju vsebuje 50 mas. % fruktoze
Oats
Maltodekstrin v trdni obliki in maltodekstrinski sirup, ki v suhem stanju vsebuje 50 mas. % fruktoze
Raw beet sugar not containing added flavouring or colouring matter
Karamel
Other sugar than raw sugar
Inulinski sirup
Maple sugar in solid form, containing added flavouring or colouring matter
Drugi sladkorji, vključno invertni sladkor in drugi sladkorji in druge mešanice sladkornih sirupov, ki v suhem stanju vsebujejo 50 mas. % fruktoze
Isoglucose in solid form, containing in the dry state 50 % by weight of fructose
Glukoza in glukozni sirup, ki ne vsebuje fruktoze, ali ki v suhem stanju vsebuje manj kot 50 mas. % fruktoze, razen invertnega sladkorja
Maltodextrine in solid form and maltodextrine syrup, containing in the dry state 50 % by weight of fructose
Druga fruktoza in fruktozni sirup, ki v suhem stanju vsebuje več kot 50 mas. % fruktoze, razen invertnega sladkorja
Caramel
Aromatizirani ali obarvani izoglukozni sirupi
Inulin syrup
Aromatizirani ali obarvani glukozni sirupi in maltodekstrinski sirupi
Other sugars, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
Aromatizirani ali obarvani sladkorni sirupi (razen izoglukoznega, laktoznega, glukoznega in maltodekstrinskega sirupa)
Glucose and glucose syrup, not containing fructose or containing in the dry state less than 50 % by weight of fructose, excluding invert sugar
Ječmenovi drobljenci in zdrob
Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar
Drobljenci in zdrob žit (razen pšenični, rženi, ovseni, koruzni, rižev in ječmenov)
Flavoured or coloured isoglucose syrups
Žitni peleti (razen pšenični, rženi, ovseni, koruzni, riževi in ječmenovi)
Flavoured or coloured glucose syrup and maltodextrine syrup
Pšenična zrna, valjana ali v obliki kosmičev
Flavoured or coloured sugar syrups (excl. isoglucose, lactose, glucose and maltodextrine syrups)
Koruzna zrna, valjana ali v obliki kosmičev
Barley groats and meals
Valjana ječmenova zrna
Groats and meals of cereals (excl. wheat, rye, oats, maize, rice and barley)
Ječmenova zrna v obliki kosmičev
Cereal pellets (excl. wheat, rye, oats, maize, rice and barley)
Obdelana zrna (npr.: oluščena, perlirana, rezana ali drobljena), razen ovsena, ržena ali koruzna
Rolled or flaked wheat grains
Žitni kalčki, celi, valjani, v kosmičih ali zmleti
Rolled or flaked maize grains
Slad, pražen ali nepražen
Flaked barley grains
Pšenični škrob
Worked grains (for example, hulled, pearled, sliced or kibbled), other than of oats, of rye or of maize
Koruzni škrob
Germ of cereals, whole, rolled, flaked or ground
Krompirjev škrob
Malt, whether or not roasted
Dekstrini in drugi modificirani škrobi (razen škrobov, esterificiranih ali eterificiranih)
Wheat gluten, whether or not dried
Lepila, ki vsebujejo 25 mas. % ali več škroba ali dekstrina ali drugega modificiranega škroba
Wheat starch
Otrobi in drugi ostanki pri presejevanju, mletju ali drugi obdelavi žit (razen riževih), v obliki peletov ali ne
Maize starch
Ostanki pri proizvodnji škroba iz koruze (razen zgoščenih tekočin za namakanje), z vsebnostjo beljakovin, računano na suh proizvod, več kot 40 mas. %
Potato starch
Gobe iz rodu Agaricus, začasno konzervirane (npr.: z žveplovim dioksidom, v slanici, žveplani vodi ali drugih raztopinah za konzerviranje), vendar kot takšne neprimerne za takojšnjo prehrano
Dextrins and other modified starches (excl. starches, esterified or etherified)
Gobe iz rodu Agaricus, pripravljene ali konzervirane kako drugače kot v kisu ali v ocetni kislini
Glues containing, by weight, 25 % or more of starches or dextrins or other modified starches
Paradižnik, pripravljen ali konzerviran kako drugače kot v kisu ali ocetni kislini
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals (excl. those of rice)
Grozdni sok (vključno grozdni mošt), z Brix vrednostjo do vključno 30, z vrednostjo do vključno 18 EUR za 100 kg neto mase
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product exceeding 40 % by weight
Grozdni sok (vključno grozdni mošt), z Brix vrednostjo več kot 67, z vrednostjo do vključno 22 EUR za 100 kg neto mase
Mushrooms of the genus Agaricus provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
Grozdni sok (vključno grozdni mošt), z Brix vrednostjo več kot 30 do vključno 67, z vrednostjo do vključno 18 EUR za 100 kg neto mase
Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid
Jabolčni sok
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
Pinjenec, kislo mleko in kisla smetana, jogurt, kefir in drugo fermentirano ali kislo mleko in smetana, koncentrirani ali ne, aromatizirani ali ki vsebujejo dodano sadje, oreške ali kakav
Grape juice (including grape must), of a Brix value not exceeding 30, of a value not exceeding 18 EUR per 100 kg net weight
Mlečni namazi z vsebnostjo maščob 39 mas. % ali več do vključno 75 mas. % maščobe
Grape juice (including grape must), of a Brix value exceeding 67, of a value not exceeding 22 EUR per 100 kg net weight
Sladka koruza
Grape juice (including grape must), of a Brix value exceeding 30 but not exceeding 67, of a value not exceeding 18 EUR per 100 kg net weight
Kemično čista fruktoza
Apple juice
Kemično čista maltoza
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, concentrated or not, flavoured or containing added fruit, nuts or cocoa
Drugi sladkorni proizvodi, ki ne vsebujejo kakava in vsebujejo 70 mas. % ali več saharoze
Dairy spreads of a fat content, by weight, of 39 % or more but not exceeding 75 %
Kakavov prah, ki vsebuje 65 mas. % ali več saharoze ali izoglukoze, izražene kot saharoza
Sweetcorn
Drugi proizvodi v blokih, ploščah ali palicah, mase več kot 2 kg, ali v obliki tekočine, paste, prahu, granul ali podobnih oblikah, v razsutem stanju ali v izvirnih pakiranjih z maso nad 2 kg, ki vsebujejo manj kot 18 mas. % kakavovega masla in 70 mas. % ali več saharoze
Chemically pure fructose
Drugi prehrambeni proizvodi iz moke, drobljenca, zdroba, škroba ali sladnega ekstrakta, ki ne vsebujejo kakava ali ga vsebujejo manj kot 40 mas. %, preračunano na popolnoma odmaščeno osnovo, ki vsebujejo 70 mas. % ali več saharoze
Chemically pure maltose
Pripravki na osnovi kave, čaja ali maté čaja
Other sugar confectionery, not containing cocoa, containing 70 % or more by weight of sucrose
Mešanice dišav in mešanice na osnovi ene ali več teh snovi, ki se uporabljajo v industriji pijač, ki vsebujejo vse arome, značilne za določeno vrsto pijače, z volumsko vsebnostjo alkohola, ki ne presega 0,5 vol. %
Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose
Tapioka in njeni nadomestki, pripravljeni iz škroba, v obliki kosmičev, kaše, kroglic, mrvic ali podobnih oblikah
Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk in containers or immediate packings, of a content exceeding 2 kg, containing less than 18 % by weight of cocoa butter and 70 % or more by weight of sucrose
Bulgur pšenica
Other food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % of cocoa calculated on a totally defatted basis, containing 70 % or more by weight of sucrose
Čokoladno mleko v prahu
Preparations with a basis of coffee, tea or mate
Drugi beljakovinski koncentrati in teksturirane beljakovinske snovi
Mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage, of an actual alcoholic strength by vol. not exceeding 0,5 %
Brezalkoholne pijače, razen vode, ki vsebujejo 2 mas. % ali več maščobe, pridobljene iz proizvodov iz tarifnih številk 0401 do 0404
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
Druga živila, ki niso navedena ali zajeta na drugem mestu
Bulgur wheat
Nedenaturiran etilni alkohol
Chocolate milk crumb
Denaturirani etilni alkohol in drugi destilati, s katero koli vsebnostjo alkohola
Other protein concentrates and textured protein substances
Cigare, cigare, ki so odprte na obeh koncih, in cigarilosi, ki vsebujejo tobak
Non-alcoholic beverages other than waters, containing 2 % or more by weight of fat obtained from the products of headings 0401 to 0404
Cigarete, ki vsebujejo tobak in ne vsebujejo nageljnovih žbic
Other food preparations not elsewhere specified or included
Manitol
Undenatured ethyl alcohol
D–glucitol (sorbitol)
Ethyl alcohol and other spirits, denatured, of any strength
Sorbitol, razen sorbitola iz tarifne podštevilke 290544
Cigars, cheroots and cigarillos, containing tobacco
Sredstva za dodelavo, nosilci barv, sredstva za pospeševanje barvanja in fiksiranje barvil ter drugi proizvodi (npr.: sredstva za apreturo in jedkanje), ki se uporabljajo v tekstilni, papirni, usnjarski in podobnih industrijah, ki niso navedeni in ne zajeti na drugem mestu, na osnovi škrobnih snovi
Cigarettes containing tobacco, not containing cloves
S povečanjem za 150 ton na leto od 1. januarja 2017 do 1. januarja 2021.
Mannitol
S povečanjem za 200 ton na leto od 1. januarja 2017 do 1. januarja 2021.
D-glucitol (sorbitol)
S povečanjem za 2000 ton na leto od 1. januarja 2017 do 1. januarja 2021.
Sorbitol other than that of subheading 290544
S povečanjem za 300 ton na leto od 1. januarja 2017 do 1. januarja 2021.
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included, with a basis of amylaceous substances
S povečanjem za 200 ton na leto od 1. januarja 2017 do 1. januarja 2021.
With an increase of 150 tonnes each year from 1 January 2017 to 1 January 2021.
S povečanjem za 1000 ton na leto od 1. januarja 2017 do 1. januarja 2021.
With an increase of 200 tonnes each year from 1 January 2017 to 1 January 2021.
S povečanjem za 2000 ton na leto od 1. januarja 2017 do 1. januarja 2021.
With an increase of 2000 tonnes each year from 1 January 2017 to 1 January 2021.
S povečanjem za 40 ton na leto od 1. januarja 2017 do 1. januarja 2021.
With an increase of 300 tonnes each year from 1.1.2017 to 1.1.2021.
S povečanjem za 14600 ton na leto od 1. januarja 2017 do 1. januarja 2021.
With an increase of 200 tonnes each year from 1.1.2017 to 1.1.2021.
Ta sporazum se bo začasno uporabljal od 1. januarja 2016.
With an increase of 1000 tonnes each year from 1.1.2017 to 1.1.2021.
Zato je treba od 1. januarja 2016 odpreti letne tarifne kvote za uvoz kmetijskih proizvodov iz Priloge I-A k poglavju 1 naslova IV Sporazuma.
With an increase of 2000 tonnes each year from 1.1.2017 to 1.1.2021.
Sporazum je treba deloma začasno uporabljati od 1. januarja 2016.
With an increase of 40 tonnes each year from 1.1.2017 to 1.1.2021.
Da se zagotovi učinkovita uporaba in upravljanje tarifnih kvot, ki so dodeljene v skladu s Sporazumom, bi bilo treba to uredbo uporabljati od 1. januarja 2016.
With an increase of 14600 tonnes each year from 1.1.2017 to 1.1.2021.
Obdobje veljavnosti kvote
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 Standard 1
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 Mednarodnega računovodskega standarda 1
On 18 December 2014, the International Accounting Standards Board (IASB) published amendments to International Accounting Standard 1 Presentation of Financial Statements entitled Disclosure Initiative.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 18. decembra 2014 izdal spremembe mednarodnega računovodskega standarda 1 – Predstavljanje računovodskih izkazov z naslovom Pobuda za razkritje.
The amendments aim to improve the effectiveness of disclosure and to encourage companies to apply professional judgement in determining what information to disclose in their financial statements when applying IAS 1.
Cilj sprememb je izboljšati učinkovitost razkritij in spodbuditi podjetja, da pri določanju, katere informacije bodo pri uporabi MRS 1 razkrila v svojih računovodskih izkazih, uporabijo strokovno presojo.
Amendments to IAS 1 imply by way of consequence amendments to IAS 34 and International Financial Reporting Standard (IFRS) 7 in order to ensure consistency between international accounting standards.
Spremembe MRS 1 posledično pomenijo spremembe MRS 34 in Mednarodnega standarda računovodskega poročanja (MSRP) 7, da se zagotovi skladnost med mednarodnimi računovodskimi standardi.
The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IAS 1 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 1 izpolnjujejo merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
IAS 34 Interim Financial Reporting and International Financial Reporting Standard (IFRS) 7 Financial Instruments: Disclosures are amended in accordance with the amendments to IAS 1 as set out in the Annex to this Regulation.
MRS 34 Medletno računovodsko poročanje in Mednarodni standard računovodskega poročanja (MSRP) 7 Finančni instrumenti: razkritja se spremenita v skladu s spremembami MRS 1, kakor je navedeno 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.
Done at Brussels, 18 December 2015,
V Bruslju, 18. decembra 2015
Disclosure Initiative
Pobuda za razkritje
(Amendments to IAS 1)
(Spremembe MRS 1)
Paragraphs 10, 31, 54–55, 82A, 85, 113–114, 117, 119 and 122 are amended, paragraphs 30A, 55A, 85A–85B and 139P are added and paragraphs 115 and 120 are deleted.
, 31., 54.–55., 82.A, 85., 113.–114., 117., 119. in 122. člen se spremenijo, dodajo se 30.A, 55.A, 85.A–85.B in 139.P člen in črtata se 115. in 120. člen.
Paragraphs 29–30, 112, 116, 118 and 121 have not been amended but are included for ease of reference.
, 112., 116., 118. in 121. člen niso bili spremenjeni, vendar so vključeni zaradi lažjega sklicevanja.
A complete set of financial statements comprises:
Celoten sklop računovodskih izkazov vsebuje:
notes, comprising significant accounting policies and other explanatory information;
pojasnila, ki obsegajo pomembne računovodske usmeritve in drugo pojasnjevalno gradivo;
comparative information in respect of the preceding period as specified in paragraphs 38 and 38A; and
primerjalne informacije v zvezi s predhodnim obdobjem, kot so določene v 38. in 38.A členu; ter
a statement of financial position as at the beginning of the preceding period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements in accordance with paragraphs 40A–40D.
izkaz finančnega položaja po stanju z začetka predhodnega obdobja, če podjetje uporablja računovodsko usmeritev za nazaj ali postavke v računovodskih izkazih preračuna za nazaj ali če postavke v računovodskih izkazih prerazvrsti v skladu s 40.A–40.D členom.