natgillin/translations-raw huggingface dataset:
Agricultural produce
Ovce
Products that are the result of processing after harvest
Volna
Sheep
Preja, preproga
Wool
Drevesa v nasadu gozdnega drevja
Yarn, carpet
Posekana drevesa
Trees in a timber plantation
Hlodi, stavbni les
Felled trees
Molzno govedo
Logs, lumber
Mleko
Dairy cattle
Sir
Milk
Prašiči
Cheese
Trupi
Pigs
Klobase, prekajene šunke
Carcass
Rastline bombaža
Sausages, cured hams
Obrani bombaž
Cotton plants
Preja, oblačila
Harvested cotton
Sladkorni trs
Thread, clothing
Požeto trsje
Sugarcane
Sladkor
Harvested cane
Rastline tobaka
Sugar
Obrani listi
Tobacco plants
Sušeni tobak
Picked leaves
Čajni grmi
Cured tobacco
Čaj
Tea bushes
Vinska trta
Tea
Obrano grozdje
Grape vines
Vino
Picked grapes
Sadno drevje
Wine
Obrani sadeži
Fruit trees
Predelano sadje
Picked fruit
Oljne palme
Processed fruit
Palmovo olje
Oil palms
Kavčukovci
Palm oil
Nabrani lateks
Rubber trees
Proizvodi iz kavčuka in gume
Harvested latex
Nekatere rastline, na primer čajni grmi, vinska trta, oljne palme in kavčukovci, običajno ustrezajo opredelitvi plodonosnih trajnic in spadajo v področje uporabe MRS 16.
Rubber products
Vendar pridelki plodonosnih trajnic, na primer čajni listi, grozdje, sadeži oljnih palm in lateks, spadajo v področje uporabe MRS 41.
Some plants, for example, tea bushes, grape vines, oil palms and rubber trees, usually meet the definition of a bearer plant and are within the scope of IAS 16.
Opredelitve pojmov, povezanih s kmetijstvom
However, the produce growing on bearer plants, for example, tea leaves, grapes, oil palm fruit and latex, is within the scope of IAS 41.
Kmetijski pridelek je pospravljen pridelek bioloških sredstev podjetja.
Agriculture-related definitions
Biološko sredstvo je živa žival ali rastlina.
Agricultural produce is the harvested produce of the entity's biological assets.
Naslednje rastline niso plodonosne trajnice:
A biological asset is a living animal or plant.
rastline, ki se gojijo za uporabo kot kmetijski pridelek (na primer drevesa, ki se gojijo za pridobivanje stavbnega lesa),
The following are not bearer plants:
rastline, ki se gojijo za proizvodnjo kmetijskih pridelkov, če obstaja več kot majhna verjetnost, da bo podjetje kot kmetijski pridelek pobralo in prodalo tudi rastlino, razen občasne prodaje odpadkov (na primer drevesa, ki se gojijo tako zaradi plodov kot zaradi stavbnega lesa), ter
plants cultivated to be harvested as agricultural produce (for example, trees grown for use as lumber);
enoletne poljščine (npr. koruza in pšenica).
plants cultivated to produce agricultural produce when there is more than a remote likelihood that the entity will also harvest and sell the plant as agricultural produce, other than as incidental scrap sales (for example, trees that are cultivated both for their fruit and their lumber); and
Če se plodonosne trajnice ne gojijo več zaradi pridelka, se lahko posekajo in prodajo kot odpadki, na primer kot les za kurjavo.
annual crops (for example, maize and wheat).
Takšna občasna prodaja odpadkov ne pomeni, da rastlina ne ustreza opredelitvi plodonosne trajnice.
When bearer plants are no longer used to bear produce they might be cut down and sold as scrap, for example, for use as firewood.
Pridelek plodonosnih trajnic je biološko sredstvo.
Such incidental scrap sales would not prevent the plant from satisfying the definition of a bearer plant.
Opredelitve splošnih pojmov
Produce growing on bearer plants is a biological asset.
Državne podpore pomenijo podpore, kot so opredeljene v MRS 20.
General definitions
PRIPOZNAVANJE IN MERJENJE
Government grants are as defined in IAS 20.
Nabavna vrednost se lahko včasih približa pošteni vrednosti, zlasti če:
RECOGNITION AND MEASUREMENT
je bilo od nastanka začetne nabavne vrednosti malo bioloških preobrazb (na primer pri sadikah, ki so bile posajene tik pred koncem poročevalskega obdobja, ali novo pridobljeni živini) ali
Cost may sometimes approximate fair value, particularly when:
ni pričakovati, da bi bil vpliv biološke preobrazbe na ceno pomemben (na primer začetna rast v 30-letnem proizvajalnem ciklu borovega nasada).
little biological transformation has taken place since initial cost incurrence (for example, for seedlings planted immediately prior to the end of a reporting period or newly acquired livestock); or
Splošno
the impact of the biological transformation on price is not expected to be material (for example, for the initial growth in a 30-year pine plantation production cycle).
Porabljiva biološka sredstva so tista, ki bodo pospravljena kot kmetijski pridelek ali prodana kot biološka sredstva.
General
Porabljiva biološka sredstva so na primer živina, namenjena proizvajanju mesa, živina, namenjena prodaji, ribe v gojiščih, pridelki, kot sta koruza in pšenica, pridelki plodonosnih trajnic ter drevesa, ki se gojijo za stavbni les.
Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets.
Plodonosna biološka sredstva so tista, ki niso porabljiva, na primer živina, s katero se proizvaja mleko, in sadno drevje, s katerega se pobira sadje.
Examples of consumable biological assets are livestock intended for the production of meat, livestock held for sale, fish in farms, crops such as maize and wheat, produce on a bearer plant and trees being grown for lumber.
Plodonosna biološka sredstva niso kmetijski pridelki, temveč se gojijo zato, da dajo pridelek.
Bearer biological assets are those other than consumable biological assets; for example, livestock from which milk is produced and fruit trees from which fruit is harvested.
Kmetijstvo: plodonosne trajnice (spremembe MRS 16 in MRS 41) – s temi spremembami, izdanimi junija 2014, so bili spremenjeni 1.–5., 8., 24. in 44. člen ter dodani 5.A–5.C člen in 63. člen.
Bearer biological assets are not agricultural produce but, rather, are held to bear produce.
Podjetje navedene spremembe uporabi za nazaj v skladu z MRS 8.
Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41), issued in June 2014, amended paragraphs 1–5, 8, 24 and 44 and added paragraphs 5A–5C and 63.
POSLEDIČNE SPREMEMBE DRUGIH STANDARDOV
An entity shall apply those amendments retrospectively in accordance with IAS 8.
MRS 1 – Predstavljanje računovodskih izkazov
CONSEQUENTIAL AMENDMENTS TO OTHER STANDARDS
Spremeni se 54. člen.
IAS 1 Presentation of Financial Statements
Informacije, ki jih je treba predstaviti v izkazu finančnega položaja
Paragraph 54 is amended.
Izkaz finančnega položaja mora vsebovati najmanj vrstične postavke, ki predstavljajo naslednje zneske:
Information to be presented in the statement of financial position
bioloških sredstev, ki spadajo v področje uporabe MRS 41 – Kmetijstvo,
As a minimum, the statement of financial position shall include line items that present the following amounts:
MRS 17 – Najemi
biological assets within the scope of IAS 41 Agriculture;
Spremeni se 2. člen.
IAS 17 Leases
Ta standard se ne uporablja kot podlaga za merjenje:
Paragraph 2 is amended.
bioloških sredstev, ki spadajo v področje uporabe MRS 41 – Kmetijstvo, ki jih imajo najemniki v finančnem najemu, ali
However, this Standard shall not be applied as the basis of measurement for:
bioloških sredstev, ki spadajo v področje MRS 41, ki jih najemodajalci oddajo v poslovni najem.
biological assets within the scope of IAS 41 Agriculture held by lessees under finance leases; or
MRS 23 – Stroški izposojanja
biological assets within the scope of IAS 41 provided by lessors under operating leases.
Spremenita se 4. in 7. člen.
IAS 23 Borrowing Costs
Podjetje ni dolžno uporabljati tega standarda za stroške izposojanja, ki jih je mogoče neposredno pripisati nakupu, gradnji ali proizvodnji:
Paragraphs 4 and 7 are amended.
sredstva v pripravi, merjenega po pošteni vrednosti, na primer biološkega sredstva, ki spada v področje uporabe MRS 41 – Kmetijstvo, ali
An entity is not required to apply the Standard to borrowing costs directly attributable to the acquisition, construction or production of:
Sredstvo v pripravi je glede na okoliščine lahko karkoli od naslednjega:
a qualifying asset measured at fair value, for example a biological asset within the scope of IAS 41 Agriculture; or
naložbene nepremičnine,
Depending on the circumstances, any of the following may be qualifying assets:
MRS 36 – Oslabitev sredstev
investment properties
Ta standard se uporablja pri obračunavanju oslabitve vseh sredstev, razen:
IAS 36 Impairment of Assets
bioloških sredstev, povezanih s kmetijsko dejavnostjo, ki spadajo v področje uporabe MRS 41 – Kmetijstvo, in ki se merijo po pošteni vrednosti, zmanjšani za stroške odtujitve,
This Standard shall be applied in accounting for the impairment of all assets, other than:
MRS 40 – Naložbene nepremičnine
biological assets related to agricultural activity within the scope of IAS 41 Agriculture that are measured at fair value less costs of disposal;
biološka sredstva, povezana s kmetijsko dejavnostjo (glej MRS 41 – Kmetijstvo in MRS 16 – Opredmetena osnovna sredstva) ter
IAS 40 Investment Property
RAZVRSTITEV NEPREMIČNINE KOT NALOŽBENE NEPREMIČNINE ALI LASTNIŠKO UPORABLJANE NEPREMIČNINE
biological assets related to agricultural activity (see IAS 41 Agriculture and IAS 16 Property, Plant and Equipment); and
Naložbena nepremičnina je posedovana, da bi prinašala najemnino ali povečevala vrednost dolgoročne naložbe, ali pa oboje.
CLASSIFICATION OF PROPERTY AS INVESTMENT PROPERTY OR OWNER-OCCUPIED PROPERTY
Zato naložbena nepremičnina ustvarja denarne tokove v veliki meri neodvisno od drugih sredstev, ki jih poseduje podjetje.
Investment property is held to earn rentals or for capital appreciation or both.
Po tem se naložbena nepremičnina razlikuje od lastniško uporabljane nepremičnine.
Therefore, an investment property generates cash flows largely independently of the other assets held by an entity.
Proizvajanje ali dobavljanje blaga ali storitev (ali uporaba nepremičnin za pisarniške namene) ustvarja denarne tokove, ki jih je mogoče pripisati ne samo nepremičninam, temveč tudi drugim sredstvom, ki se uporabljajo pri proizvajanju ali dobavljanju.
This distinguishes investment property from owner-occupied property.
Za lastniško uporabljane nepremičnine se uporablja MRS 16.
The production or supply of goods or services (or the use of property for administrative purposes) generates cash flows that are attributable not only to property, but also to other assets used in the production or supply process.
plodonosne trajnice, povezane s kmetijsko dejavnostjo (glej MRS 16).
IAS 16 applies to owner-occupied property.
Vendar se ta standard uporablja za pridelke navedenih plodonosnih trajnic,
Commission Implementing Regulation (EU) 2015/2114
Izvedbena uredba Komisije (EU) 2015/2114
of 24 November 2015
z dne 24. novembra 2015
amending Directive 2014/24/EU 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 2014/24/EU Evropskega parlamenta in Sveta glede mejnih vrednosti za uporabo v postopkih za oddajo naročil
Having regard to Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC [1] and in particular Article 6 thereof,
ob upoštevanju Direktive 2014/24/EU Evropskega parlamenta in Sveta z dne 26. februarja 2014 o javnem naročanju in razveljavitvi Direktive 2004/18/ES [1] ter zlasti člena 6 Direktive,
By Decision 94/800/EC [2] the Council concluded the Agreement on Government Procurement (‘the Agreement’) [3].
Svet je s Sklepom 94/800/ES [2] sklenil Sporazum o javnih naročilih (v nadaljnjem besedilu: Sporazum) [3].
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: mejne vrednosti), določene v Sporazumu in izražene v posebnih pravicah črpanja.
One of the objectives of Directive 2014/24/EU 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 2014/24/EU 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 mejne vrednosti, ki jih določa navedena direktiva za javna naročila in ki so zajete tudi v Sporazumu, da ustrezajo protivrednostim mejnih vrednosti 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 2014/24/EU which are not covered by the Agreement.
Zaradi skladnosti je primerno uskladiti tudi mejne vrednosti iz Direktive 2014/24/EU, ki niso zajete v Sporazumu.
Directive 2014/24/EU should therefore be amended accordingly.
Direktivo 2014/24/EU bi bilo zato treba ustrezno spremeniti.
As the calculation of the revised thresholds is required to be made on the basis of an average value of the euro for a certain period terminating on 31 August and the revised thresholds are to be published in the Official Journal of the European Union at the beginning of November, the urgency procedure should be applied when adopting this Regulation,
Ker se mejne vrednosti izračunajo na podlagi povprečne vrednosti eura za določeno obdobje, ki se konča 31. avgusta, in se revidirane mejne vrednosti objavijo v Uradnem listu Evropske unije v začetku novembra, bi bilo to uredbo treba sprejeti z nujnim postopkom –
Directive 2014/24/EU is amended as follows:
Direktiva 2014/24/EU 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 134000’ is replaced by ‘EUR 135000’;
v točki (b) se znesek „134000 EUR“ nadomesti s „135000 EUR“;
in point (c), the amount ‘EUR 207000’ is replaced by ‘EUR 209000’;
v točki (c) se znesek „207000 EUR“ nadomesti z „209000 EUR“;
the first paragraph of Article 13 is amended as follows:
prvi odstavek člena 13 se spremeni:
in point (b), the amount ‘EUR 207000’ is replaced by ‘EUR 209000’.
v točki (b) se znesek „207000 EUR“ nadomesti z „209000 EUR“.
This Regulation shall enter into force on 1 January 2016.
Ta uredba začne veljati 1. januarja 2016.
Done at Brussels, 24 November 2015.
V Bruslju, 24. novembra 2015
Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ L 336, 23.12.1994, p. 1).
Sklep Sveta 94/800/ES z dne 22. decembra 1994 o sklenitvi sporazumov doseženih v Urugvajskem krogu večstranskih pogajanj (1986–1994), v imenu Evropske skupnosti, v zvezi z zadevami, ki so v njeni pristojnosti (UL L 336, 23.12.1994, str. 1).
The Agreement is a plurilateral agreement within the framework of the World Trade Organisation.
Sporazum je večstranski sporazum v okviru Svetovne trgovinske organizacije.
The aim of the Agreement is to mutually open government procurement markets among its parties.
Cilj Sporazuma je vzajemno odpreti trge javnih naročil med podpisnicami.
amending Directive 2014/25/EU 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 2014/25/EU Evropskega parlamenta in Sveta glede mejnih vrednosti za uporabo v postopkih za oddajo naročil
Having regard to Directive 2014/25/EU of the European Parliament and of the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC [1], and in particular Article 17 thereof,
ob upoštevanju Direktive 2014/25/EU Evropskega parlamenta in Sveta z dne 26. februarja 2014 o javnem naročanju naročnikov, ki opravljajo dejavnosti v vodnem, energetskem in prometnem sektorju ter sektorju poštnih storitev, ter o razveljavitvi Direktive 2004/17/ES [1] in zlasti člena 17 Direktive,
One of the objectives of Directive 2014/25/EU 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 2014/25/EU je omogočiti naročnikom, ki jo uporabljajo, da hkrati izpolnjujejo obveznosti iz Sporazuma.
For reasons of coherence, it is appropriate to align also the thresholds in Directive 2014/25/EU which are not covered by the Agreement.
Zaradi skladnosti je primerno uskladiti tudi mejne vrednosti iz Direktive 2014/25/EU, ki niso zajete v Sporazumu.
Directive 2014/25/EU should therefore be amended accordingly.
Direktivo 2014/25/EU bi bilo zato treba ustrezno spremeniti.
As the calculation of the revised thresholds is required to be made on the basis of an average value of the euro for a certain period terminating on 31 August and the revised thresholds are to be published in the Official Journal of the European Union at the beginning of November, the urgency procedure should be applied when adopting this Regulation,
Ker se mejne vrednosti izračunajo na podlagi povprečne vrednosti eura za določeno obdobje, ki se konča 31. avgusta, in se revidirane mejne vrednosti objavijo v Uradnem listu Evropske unije v začetku novembra, bi bilo to uredbo treba sprejeti z nujnim postopkom –
Article 15 of Directive 2014/25/EU is amended as follows:
Člen 15 Direktive 2014/25/EU 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“.
This Regulation shall enter into force on 1 January 2016.
Ta uredba začne veljati 1. januarja 2016.
Done at Brussels, 24 November 2015.
V Bruslju, 24. novembra 2015
Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ L 336, 23.12.1994, p. 1).
Sklep Sveta 94/800/ES z dne 22. decembra 1994 o sklenitvi sporazumov doseženih v Urugvajskem krogu večstranskih pogajanj (1986–1994), v imenu Evropske skupnosti, v zvezi z zadevami, ki so v njeni pristojnosti (UL L 336, 23.12.1994, str. 1).
amending Directive 2014/23/EU 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 2014/23/EU Evropskega parlamenta in Sveta glede mejnih vrednosti za uporabo v postopkih za oddajo naročil
Having regard to Directive 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts [1], and in particular Article 9 thereof,
ob upoštevanju Direktive 2014/23/EU Evropskega parlamenta in Sveta z dne 26. februarja 2014 o podeljevanju koncesijskih pogodb [1] in zlasti člena 9 Direktive,
One of the objectives of Directive 2014/23/EU is to allow the contracting entities and 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 2014/23/EU je omogočiti naročnikom in javnim naročnikom, ki jo uporabljajo, da hkrati izpolnjujejo obveznosti iz Sporazuma.
For reasons of coherence, it is appropriate to align also the thresholds in Directive 2014/23/EU which are not covered by the Agreement.
Zaradi skladnosti je primerno uskladiti tudi mejne vrednosti iz Direktive 2014/23/EU, ki niso zajete v Sporazumu.
Directive 2014/23/EU should therefore be amended accordingly.
Direktivo 2014/23/EU bi bilo zato treba ustrezno spremeniti.
As the calculation of the revised thresholds is required to be made on the basis of an average value of the euro for a certain period terminating on 31 August and the revised thresholds are to be published in the Official Journal of the European Union at the beginning of November, the urgency procedure should be applied when adopting this Regulation,
Ker se mejne vrednosti izračunajo na podlagi povprečne vrednosti eura za določeno obdobje, ki se konča 31. avgusta, in se revidirane mejne vrednosti objavijo v Uradnem listu Evropske unije v začetku novembra, bi bilo to uredbo treba sprejeti z nujnim postopkom –
In Article 8(1) of Directive 2014/23/EU, the amount ‘EUR 5186000’ is replaced by ‘EUR 5225000’.
V členu 8(1) Direktive 2014/23/EU se znesek „5186000 EUR“ nadomesti s „5225000 EUR“.
The aim of the Agreement is to mutually open government procurement markets among its parties.
Cilj sporazuma je vzajemno odpreti trge javnih naročil med podpisnicami.
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 Standard 11
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 Mednarodnim standardom računovodskega poročanja 11
On 6 May 2014, the International Accounting Standards Board published amendments to International Financial Reporting Standard (IFRS) 11 Joint Arrangements entitled Accounting for Acquisitions of Interests in Joint Operations.
Odbor za mednarodne računovodske standarde je 6. maja 2014 objavil spremembe Mednarodnega standarda računovodskega poročanja (MSRP) 11 – Skupni aranžmaji z naslovom Obračunavanje pridobitev deležev v skupnih dejavnostih.
The amendments provide new guidance on the accounting treatment of an acquisition of an interest in a joint operation in which the activity of the joint operation constitutes a business.
Spremembe vsebujejo nove napotke za računovodsko obravnavanje pridobitve deleža v skupni dejavnosti, v kateri aktivnost skupne dejavnosti predstavlja poslovni subjekt.
The amendments to IFRS 11 contain some references to IFRS 9 that at present cannot be applied as IFRS 9 has not been adopted by the Union.
Spremembe MSRP 11 vsebujejo nekaj sklicevanj na MSRP 9, ki jih trenutno ni mogoče uporabljati, saj Unija MSRP 9 še ni sprejela.
Therefore, any reference to IFRS 9 as laid down in the Annex to this Regulation should be read as a reference to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement.
Zato bi bilo treba vsako sklicevanje na MSRP 9 v Prilogi k tej uredbi razumeti kot sklicevanje na Mednarodni računovodski standard (MRS) 39 – Finančni instrumenti: pripoznavanje in merjenje.
The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IFRS 11 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 MSRP 11 izpolnjujejo merila za sprejetje iz člena 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 v skladu z mnenjem Računovodskega regulativnega odbora –
In the Annex to Regulation (EC) No 1126/2008, International Financial Reporting Standard (IFRS) 11 Joint Arrangements is amended as set out in the Annex to this Regulation.
V Prilogi k Uredbi (ES) št. 1126/2008 se Mednarodni standard računovodskega poročanja (MSRP) 11 – Skupni aranžmaji spremeni, kot je določeno v Prilogi k tej uredbi.
Any reference to IFRS 9 as laid down in the Annex to this Regulation shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
Vsako sklicevanje na MSRP 9 v Prilogi k tej uredbi se razume kot sklicevanje na MRS 39 – Finančni instrumenti: pripoznavanje in merjenje.