natgillin/translations-raw huggingface dataset:
all foreign exchange swaps transactions, in which euro are bought/sold spot against a foreign currency and re-sold or re-bought at a forward date at a pre-agreed foreign exchange forward rate with a maturity of up to and including one year (defined as transactions with a maturity date of not more than 397 days after the settlement date of the spot leg of the foreign exchange swap transaction), between the reporting agent and other monetary financial institutions (MFIs), other financial intermediaries (OFIs), insurance corporations, pension funds, general government or central banks for investment purposes as well as with non-financial corporations classified as “wholesale” according to the Basel III LCR framework;
v Prilogi III se tabela v odstavku 1 dela 2 nadomesti z naslednjo:
overnight index swaps (OIS) transactions denominated in euro between the reporting agent and other MFIs, OFIs, insurance corporations, pension funds, general government or central banks for investment purposes as well as with non-financial corporations classified as “wholesale” according to the Basel III LCR framework.’;
„Polje
in Annex III, the table in paragraph 1 of Part 2 is replaced by the following:
Identifikacijska koda, ki se uporabi za prepoznavo nasprotne stranke poročevalske enote pri poslu, o katerem se poroča.
‘Field
Datum, na katerega stranki skleneta finančni posel.
An identification code to be used to recognise the counterparty of the reporting agent for the reported transaction.
Spot value date (datum uporabe promptnega deviznega tečaja)
The date on which the parties enter into the reported financial transaction.
Datum, na katerega ena stranka drugi stranki proda določen znesek določene valute proti plačilu dogovorjenega zneska določene druge valute po dogovorjenem deviznem tečaju, ki je znan kot promptni devizni tečaj.
Spot value date
Datum, na katerega se posel valutne zamenjave izteče in se valuta, ki je bila prodana na datum uporabe promptnega deviznega tečaja, kupi nazaj.
The date on which one party sells to the other a specified amount of a specified currency against payment of an agreed amount of a specified different currency based on an agreed foreign exchange rate known as a foreign exchange spot rate.
Uporabi se, da se označi, ali se znesek v eurih, o katerem se poroča pod postavko nominalni znesek posla, na datum uporabe promptnega deviznega tečaja kupi ali proda.
The date on which the foreign exchange swap transaction expires and the currency sold on the spot value date is repurchased.
To se mora nanašati na eurski del posla, tj. ali se na datum uporabe promptnega deviznega tečaja euri kupijo ali prodajo.
To be used to identify whether the euro amount reported under the transactional nominal amount is bought or sold on the spot value date.
Foreign currency code (koda tuje valute)
This should refer to euro spot, i.e. whether euro is bought or sold on the spot value date.
Trimestna mednarodna koda ISO valute, ki se kupi/proda v zameno za eure.
The international three-digit ISO code of the currency bought/sold in exchange for euro.
Razlika med promptnim deviznim tečajem in terminskim deviznim tečajem, izražena v bazičnih točkah, v skladu s prevladujočo tržno konvencijo za zadevni par valut.“
Foreign exchange spot rate
Razen pri tristranskih repo poslih in katerih koli drugih poslih, pri katerih zastavljeni vrednostni papirji niso označeni z eno samo mednarodno identifikacijsko številko vrednostnega papirja (ISIN).
The foreign exchange rate between the euro and the foreign currency applicable to the spot leg of the foreign exchange swap transaction.
Tri-party agent code ID (ID kode agenta v tristranskem poslu)
Foreign exchange forward points
Izposojanje denarja v primeru poslov začasne prodaje ali posojanje denarja v primeru poslov začasnega nakupa.
The difference between the foreign exchange spot rate and the foreign exchange forward rate expressed in basis points quoted in accordance with the prevailing market conventions for the currency pair.’
Znesek v eurih, ki se kupi ali proda na dan uporabe promptnega deviznega tečaja.
amending Regulation (EC) No 809/2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards elements related to prospectuses and advertisements
o spremembi Uredbe (ES) št. 809/2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta glede elementov v zvezi s prospekti in oglaševanjem
Having regard to Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC [1], and in particular Article 7(1) thereof,
ob upoštevanju Direktive 2003/71/ES Evropskega parlamenta in Sveta z dne 4. novembra 2003 o prospektu, ki se objavi ob javni ponudbi ali sprejemu vrednostnih papirjev v trgovanje, in o spremembi Direktive 2001/34/ES [1], ter zlasti člena 7(1) Direktive,
Commission Regulation (EC) No 809/2004 [2] requires third country issuers to prepare the historical financial information in prospectuses for offer of securities to the public or the admission of securities to trading on a regulated market in accordance with International Financial Reporting Standards (IFRS) or with the national accounting standards of a third country provided they are equivalent to these standards.
Uredba Komisije (ES) št. 809/2004 [2] določa, da morajo izdajatelji iz tretjih držav pretekle finančne informacije v prospektih ob javni ponudbi vrednostnih papirjev ali sprejetju vrednostnih papirjev v trgovanje na reguliranem trgu pripraviti skladno z mednarodnimi standardi računovodskega poročanja (MSRP) ali z nacionalnimi računovodskimi standardi tretje države, če so slednji enakovredni tem standardom.
In order to assess the equivalence of the Generally Accepted Accounting Principles (GAAP) of a third country with adopted IFRS, Commission Regulation (EC) No 1569/2007 [3] provides for the definition of equivalence and establishes a mechanism for the determination of equivalence of the GAAP of a third country.
Za oceno enakovrednosti GAAP tretje države s sprejetimi MSRP sta v Uredbi Komisije (ES) št. 1569/2007 [3] določena opredelitev enakovrednosti in mehanizem za ugotavljanje enakovrednosti GAAP tretje države.
Therefore, Regulation (EC) No 1569/2007 should be amended to extend this transitional period until 31 March 2016.
ESMA je oktobra 2014 Komisiji predložila poročilo o enakovrednosti indijskega GAAP.
The Commission took account of the report provided by the European Securities and Markets Authority (ESMA) in October 2014 on India, which had received a transitional period by Commission Decision 2008/961/EC [4] and Regulation (EC) No 809/2004 adopted under the equivalence mechanism.
ESMA v tem poročilu ugotavlja številne razlike med indijskim GAAP in MSRP, ki bi lahko bile v praksi pomembne.
The government of India and the Indian Institute of Chartered Accountants made a public commitment to adopt IFRS by 31 December 2011 with the aim that Indian GAAP would be fully IFRS compliant by the end of the programme.
Indijski inštitut registriranih računovodij je marca 2014 objavil nov načrt za izvajanje zbliževanja indijskega GAAP z MSRP.
This process has been delayed.
Indijsko ministrstvo za podjetništvo je januarja 2015 najavilo popravljen načrt za izvajanje indijskega splošno sprejetega računovodskega načela, ki bo usklajen z MSRP.
In October 2014, ESMA submitted to the Commission a report on the equivalence of Indian GAAP.
Glede na navedeno je primerno podaljšati prehodno obdobje za največ do 1. aprila 2016, da se izdajateljem iz tretjih držav omogoči priprava letnih in polletnih računovodskih izkazov, ki se bodo uporabljali znotraj Unije, v skladu z GAAP Indije.
In this report ESMA observed that Indian GAAP appear to have a number of differences from IFRS which could be significant in practice.
To dodatno obdobje bi moralo zadostovati, da indijski organi zaključijo zbliževanje indijskega splošno sprejetega računovodskega načela z MSRP.
In January 2015, the Ministry of Corporate Affairs of India announced a revised roadmap for the implementation of Indian GAAP that will be converged with IFRS.
To je potrebno za zagotovitev pravne varnosti izdajateljem iz zadevnih tretjih držav, ki kotirajo na borzah v Uniji, in v izogib tveganju, da bi morali svoje računovodske izkaze uskladiti z mednarodnimi standardi računovodskega poročanja (MSRP).
This roadmap foresees the mandatory use of Indian GAAP, converged with IFRS, by all listed companies for accounting periods beginning on or after 1 April 2016.
Z določbo o retroaktivnosti se tako zmanjšujejo morebitna dodatna bremena za zadevne izdajatelje.
However, uncertainties remain about the timetable for the implementation of an IFRS-compliant reporting system and IFRS enforcement.
Uredbo (ES) št. 809/2004 bi bilo zato treba ustrezno spremeniti –
Accordingly, it is appropriate to extend the transitional period for no more than until 1 April 2016, in order to allow third-country issuers to prepare their annual and half-yearly financial statements in accordance with the Indian GAAP for use within the Union.
SPREJELA NASLEDNJO UREDBO:
This additional period should be sufficient to allow Indian authorities to complete the convergence of Indian GAAP with IFRS.
Člen 1
Since the period for which the Commission had put in place conditions for granting equivalence to the Generally Accepted Accounting Principles (GAAP) of third countries expired on 31 December 2014, this Regulation should apply from 1 January 2015 and enter into force without delay.
V odstavku 5a člena 35 Uredbe (ES) št. 809/2004 se vsa sklicevanja na datum 1. januarja 2015 nadomestijo z datumom 1. aprila 2016.
This is necessary in order to provide legal certainty to issuers from the relevant third countries listed in the Union and avoid the risk that they might have to reconcile their financial statements with International Financial Reporting Standards (IFRS).
Člen 2
The provision of retroactivity thus alleviates any potential additional burden on the issuers concerned.
Ta uredba začne veljati na dan objave v Uradnem listu Evropske unije.
Regulation (EC) No 809/2004 should therefore be amended accordingly,
Uporablja se od 1. januarja 2015.
Article 1
V Bruslju, 12. junija 2015
In paragraph 5a of Article 35 of Regulation (EC) No 809/2004 all references to the date 1 January 2015 are replaced by the date 1 April 2016.
Za Komisijo
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
UL L 345, 31.12.2003, str. 64.
It shall apply from 1 January 2015.
Uredba Komisije (ES) št. 809/2004 z dne 29. aprila 2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta o informacijah, ki jih vsebujejo prospekti, in o obliki prospektov, vključitvi informacij s sklicevanjem in objavi teh prospektov in razširjanju oglaševanj (UL L 149, 30.4.2004, str. 1).
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Uredba Komisije (ES) št. 1569/2007 z dne 21. decembra 2007 o določitvi mehanizma za ugotavljanje enakovrednosti računovodskih standardov izdajateljev vrednostnih papirjev iz tretjih držav v skladu z direktivama 2003/71/ES in 2004/109/ES Evropskega parlamenta in Sveta (UL L 340, 22.12.2007, str. 66).
Done at Brussels, 12 June 2015.
Odločba Komisije 2008/961/ES z dne 12. decembra 2008 o nacionalnih računovodskih standardih nekaterih tretjih držav in mednarodnih standardih računovodskega poročanja, ki jih izdajatelji vrednostnih papirjev iz tretjih držav uporabljajo pri pripravi svojih konsolidiranih računovodskih izkazov (UL L 340, 19.12.2008, str.
For the Commission
112).
The President
V skladu s pogoji mehanizma enakovrednosti se lahko izdajateljem iz tretjih držav za prehodno obdobje, ki se izteče 31. decembra 2014, dovoli uporaba GAAP tretjih držav, ki se približujejo MSRP ali so se zavezale k njihovemu sprejetju.
OJ L 345, 31.12.2003, p. 64.
Pomembno je oceniti prizadevanja tistih držav, ki so uvedle ukrepe za zbliževanje svojih računovodskih standardov z MSRP ali za sprejetje MSRP.
Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards information contained in prospectuses as well as the format, incorporation by reference and publication of such prospectuses and dissemination of advertisements (OJ L 149, 30.4.2004, p. 1).
Zato bi bilo treba Uredbo (ES) št. 1569/2007 spremeniti tako, da se to prehodno obdobje podaljša do 31. marca 2016.
Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third-country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council (OJ L 340, 22.12.2007, p. 66).
Komisija je upoštevala poročilo, ki ga je o Indiji, ki ji je bilo z Odločbo Komisije 2008/961/ES [4] ter Uredbo (ES) št. 809/2004 v okviru mehanizma enakovrednosti odobreno prehodno obdobje, oktobra 2014 predložil Evropski organ za vrednostne papirje in trge (ESMA).
Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries' issuers of securities of certain third country's national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112).
Ta načrt predvideva obvezno uporabo indijskega splošno sprejetega računovodskega načela, usklajenega z MSRP, za vse družbe, ki kotirajo na borzi, za obračunska obdobja, ki se začno 1. aprila 2016 ali pozneje.
According to the conditions of the equivalence mechanism, third country issuers could be permitted to use the GAAP of third countries which were converging or committed to adopt IFRS for a transitional period ending on 31 December 2014.
Vendar ostajajo tudi negotovosti glede časovnega načrta za izvajanje sistema poročanja, ki bi bil skladen z MSRP, in izvrševanje MSRP.
amending Regulation (EC) No 1569/2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council
o spremembi Uredbe (ES) št. 1569/2007 o določitvi mehanizma za ugotavljanje enakovrednosti računovodskih standardov izdajateljev vrednostnih papirjev iz tretjih držav v skladu z direktivama 2003/71/ES in 2004/109/ES Evropskega parlamenta in Sveta
Having regard to Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC [1], and in particular the first subparagraph of Article 20(3) thereof,
ob upoštevanju Direktive 2003/71/ES Evropskega parlamenta in Sveta z dne 4. novembra 2003 o prospektu, ki se objavi ob javni ponudbi ali sprejemu vrednostnih papirjev v trgovanje, in o spremembi Direktive 2001/34/ES [1], ter zlasti prvega pododstavka člena 20(3) Direktive,
Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC [2], and in particular the fourth subparagraph of Article 23(4) thereof,
ob upoštevanju Direktive 2004/109/ES Evropskega parlamenta in Sveta z dne 15. decembra 2004 o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu, in o spremembah Direktive 2001/34/ES [2], ter zlasti četrtega pododstavka člena 23(4) Direktive,
Accordingly, Commission Regulation (EC) No 1569/2007 [3] laid down the conditions for acceptance of third country accounting standards for a limited period expiring on 31 December 2014.
Skladno s tem so bili z Uredbo Komisije (ES) št. 1569/2007 [3] določeni pogoji za sprejetje računovodskih standardov tretje države za omejeno časovno obdobje, ki se izteče 31. decembra 2014.
Since the period for which the Commission had put in place conditions for granting equivalence to the Generally Accepted Accounting Principles (GAAP) of third countries, expired on 31 December 2014, this Regulation should apply from 1 January 2015 and enter into force without delay.
Z določbo o retroaktivnosti se tako zmanjšujejo morebitna dodatna bremena za zadevne izdajatelje.
This is necessary in order to provide legal certainty to issuers from the relevant third countries listed in the Union and to avoid the risk that they might have to reconcile their financial statements with International Financial Reporting Standards (IFRS).
Uredbo (ES) št. 1569/2007 bi bilo zato treba ustrezno spremeniti –
The provision of retroactivity thus alleviates any potential additional burden on the issuers concerned.
SPREJELA NASLEDNJO UREDBO:
Regulation (EC) No 1569/2007 should therefore be amended accordingly,
Člen 1
HAS ADOPTED THIS REGULATION:
Uredba (ES) št. 1569/2007 se spremeni:
Article 1
v členu 4(1) se datum „31. decembra 2014“ nadomesti z datumom „31. marca 2016“;
Regulation (EC) No 1569/2007 is amended as follows:
v členu 4(1)(a) se datum „31. decembra 2014“ nadomesti z datumom „31. marca 2016“;
In paragraph 1 of Article 4 the date 31 December 2014 is replaced by the date 31 March 2016;
v členu 4(1)(a)(i) se datum „31. decembrom 2014“ nadomesti z datumom „31. marcem 2016“;
In point (a) of Article 4(1), the date 31 December 2014 is replaced by the date 31 March 2016;
v členu 4(1)(b) se datum „31. decembrom 2014“ nadomesti z datumom „31. marcem 2016“.
In point (i) of Article 4(1)(a), the date 31 December 2014 is replaced by the date 31 March 2016;
Člen 2
In point (b) of Article 4(1), the date 31 December 2014 is replaced by the date 31 March 2016,
Ta uredba začne veljati na dan objave v Uradnem listu Evropske unije.
It shall apply from 1 January 2015.
V Bruslju, 12. junija 2015
Done at Brussels, 12 June 2015.
Predsednik
For the Commission
UL L 345, 31.12.2003, str. 64.
The President
UL L 390, 31.10.2004, str. 38.
OJ L 345, 31.12.2003, p. 64.
Uredba Komisije (ES) št. 1569/2007 z dne 21. decembra 2007 o določitvi mehanizma za ugotavljanje enakovrednosti računovodskih standardov izdajateljev vrednostnih papirjev iz tretjih držav v skladu z direktivama 2003/71/ES in 2004/109/ES Evropskega parlamenta in Sveta (UL L 340, 22.12.2007, str. 66).
OJ L 390, 31.10.2004, p. 38.
Komisija je ocenila uporabnost in delovanje mehanizma enakovrednosti za omejeno časovno obdobje ter sklenila, da bi ga bilo treba podaljšati do 31. marca 2016.
Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council (OJ L 340, 22.12.2007, p. 66).
Ker se prehodno obdobje, za katerega je Komisija določila pogoje za podelitev enakovrednosti splošno sprejetim računovodskim načelom (GAAP) tretjih držav, izteče 31. decembra 2014, bi se morala ta uredba uporabljati od 1. januarja 2015 in začeti veljati nemudoma.
Commission Implementing Regulation (EU) 2015/1606
Izvedbena uredba Komisije (EU) 2015/1606
Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 [1], and in particular Article 183(b) thereof,
ob upoštevanju Uredbe (EU) št. 1308/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o vzpostavitvi skupne ureditve trgov kmetijskih proizvodov in razveljavitvi uredb Sveta (EGS) št. 922/72, (EGS) št. 234/79, (ES) št. 1037/2001 in (ES) št. 1234/2007 [1], ter zlasti člena 183(b) Uredbe,
Having regard to Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 [2], and in particular Article 5(6)(a) thereof,
ob upoštevanju Uredbe (EU) št. 510/2014 Evropskega parlamenta in Sveta z dne 16. aprila 2014 o trgovinskih režimih za nekatero blago, pridobljeno s predelavo kmetijskih proizvodov, in razveljavitvi uredb Sveta (ES) št. 1216/2009 in (ES) št. 614/2009 [2], ter zlasti člena 5(6)(a) Uredbe,
Fowls of the species Gallus domesticus, legs, frozen
Noge in kosi nog, zamrznjeni
Preparations of fowls of the species Gallus domesticus, uncooked
Pripravljeni proizvodi iz kokoši in petelinov vrste Gallus domesticus, nekuhani
Nomenclature of countries laid down by Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories (OJ L 328, 28.11.2012, p. 7).
Nomenklatura držav, določena v Uredbi Komisije (ES) št. 1106/2012 z dne 27. novembra 2012 o izvajanju Uredbe (ES) št. 471/2009 Evropskega parlamenta in Sveta o statistiki Skupnosti o zunanji trgovini z državami nečlanicami v zvezi s posodabljanjem nomenklature držav in ozemelj (UL L 328, 28.11.2012, str. 7).
Commission Implementing Regulation (EU) 2015/1607
Izvedbena uredba Komisije (EU) 2015/1607
amending Annex I to Regulation (EC) No 669/2009 implementing Regulation (EC) No 882/2004 of the European Parliament and of the Council as regards the increased level of official controls on imports of certain feed and food of non-animal origin
o spremembi Priloge I k Uredbi (ES) št. 669/2009 o izvajanju Uredbe (ES) št. 882/2004 Evropskega parlamenta in Sveta glede poostrenega uradnega nadzora pri uvozu nekatere krme in nekaterih živil neživalskega izvora
In particular, for consignments of groundnuts and derived products originating from Gambia and raspberries originating from Serbia the relevant sources of information indicate the emergence of new risks requiring the introduction of an increased level of official controls.
Ustrezni viri informacij, zlasti za pošiljke zemeljskih oreškov in proizvodov iz njih s poreklom iz Gambije ter malin s poreklom iz Srbije, navajajo pojav novih tveganj, zaradi katerih je potrebna uvedba poostrenega uradnega nadzora.
The entries in the list concerning vine fruit from Uzbekistan, betel leaves from Thailand and mint from Morocco should therefore be deleted.
Vpise na seznamu, ki se nanašajo na suho grozdje iz Uzbekistana, betelove liste s Tajske in meto iz Maroka, bi bilo zato treba izbrisati.
In order to ensure consistency and clarity, it is appropriate to replace Annex I to Regulation (EC) No 669/2009 by the text set out in the Annex to this Regulation.
Za zagotovitev doslednosti in jasnosti je ustrezno nadomestiti Prilogo I k Uredbi (ES) št. 669/2009 z besedilom iz Priloge k tej uredbi.
Commission Regulation (EC) No 669/2009 of 24 July 2009 implementing Regulation (EC) No 882/2004 of the European Parliament and of the Council as regards the increased level of official controls on imports of certain feed and food of non-animal origin and amending Decision 2006/504/EC (OJ L 194, 25.7.2009, p. 11).
Uredba Komisije (ES) št. 669/2009 z dne 24. julija 2009 o izvajanju Uredbe (ES) št. 882/2004 Evropskega parlamenta in Sveta glede poostrenega uradnega nadzora pri uvozu nekatere krme in nekaterih živil neživalskega izvora ter spremembi Odločbe 2006/504/ES (UL L 194, 25.7.2009, str. 11).
Frequency of physical and identity checks (%)
Pogostnost fizičnih in identifikacijskih pregledov (%)
Dried grapes (vine fruit)
Grozdje, suho
Pesticide residues [2] [12]
(živila – sveža)
(Food — fresh)
Maline
Raspberries
Srbija (RS)
Serbia (RS)
(živila – sveža)
(Food — frozen)
Paprika (nesladka) (Capsicum spp.)
Watermelon (Egusi, Citrullus lanatus) seeds and derived products
Tajska (TH)
Peppers (other than sweet) (Capsicum spp.)
Suhe marelice
Thailand (TH)
Turčija (TR)
Pesticide residues [2] [13]
sulfiti [15]