natgillin/translations-raw huggingface dataset:
The entity selects the method that most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset.
Podjetje izbere tisto metodo, ki najbolj natančno odraža pričakovan vzorec uporabe bodočih gospodarskih koristi, utelešenih v sredstvu.
That method is applied consistently from period to period unless there is a change in the expected pattern of consumption of those future economic benefits.
Izbrana metoda se nato dosledno uporablja v vseh naslednjih obdobjih, razen če pride do spremembe pričakovanega vzorca uporabe določenih bodočih gospodarskih koristi.
A depreciation method that is based on revenue that is generated by an activity that includes the use of an asset is not appropriate.
Amortizacijska metoda, temelječa na prihodkih, ki jih ustvari dejavnost, ki vključuje uporabo sredstva, ni ustrezna.
The revenue generated by an activity that includes the use of an asset generally reflects factors other than the consumption of the economic benefits of the asset.
Prihodki, ki jih ustvari dejavnost, ki vključuje uporabo sredstva, na splošno odražajo druge dejavnike, kot je uporaba gospodarskih koristi sredstva.
For example, revenue is affected by other inputs and processes, selling activities and changes in sales volumes and prices.
Na prihodke na primer vplivajo drugi vložki in postopki, dejavnosti prodaje in spremembe obsega prodaje in cen.
The price component of revenue may be affected by inflation, which has no bearing upon the way in which an asset is consumed.
Na cenovno komponento prihodkov lahko vpliva inflacija, ki ne vpliva na način, na katerega se sredstvo uporabi.
Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38), issued in May 2014, amended paragraph 56 and added paragraph 62A.
Pojasnitev sprejemljivih metod amortizacije (spremembe MRS 16 in MRS 38), izdana maja 2014, spremenjeni 56. člen in dodani 62.A člen.
An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2016.
Podjetje mora uporabljati navedene spremembe za naprej za letna obdobja, ki se začnejo 1. januarja 2016 ali pozneje.
Amendments to IAS 38 Intangible Assets
Sprememba MRS 38 Neopredmetena sredstva
Paragraph 92 is amended.
člen se spremeni.
In paragraph 98, the phrase ‘unit of production method’ has been amended to ‘units of production method’.
V 98. členu se v angleški različici besedilo „metoda proizvedene enote“ spremeni v „metoda proizvedenih enot“ (sprememba ne zadeva slovenske različice).
Paragraphs 98A–98C and 130J are added.
Dodajo se 98.A–98.C členi in 130.J člen.
Paragraph 97 is not amended but is included here for ease of reference.
člen se ne spremeni, ampak je vključen zaradi lažjega sklicevanja.
USEFUL LIFE
ŽIVLJENJSKA DOBA
Given the history of rapid changes in technology, computer software and many other intangible assets are susceptible to technological obsolescence.
Zaradi hitrega spreminjanja tehnologije so računalniški programi in številna druga neopredmetena sredstva podvrženi tehnološkemu staranju.
Therefore, it will often be the case that their useful life is short.
Zato se bo pogosto zgodilo, da bo njihova doba koristnosti kratka.
Expected future reductions in the selling price of an item that was produced using an intangible asset could indicate the expectation of technological 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 za postavko, ki je bila proizvedena z uporabo neopredmetenih sredstev, bi lahko kazala pričakovano tehnološko ali trgovalno zastarelost sredstva, ki pa bi lahko posledično odražala zmanjšanje bodočih gospodarskih koristi, utelešenih v sredstvu.
Amortisation period and amortisation method
Doba amortiziranja in metoda amortiziranja
The depreciable amount of an intangible asset with a finite useful life shall be allocated on a systematic basis over its useful life.
Amortizirljivi znesek neopredmetenega sredstva s končno dobo koristnosti se strogo dosledno razporedi na celotno dobo njegove koristnosti.
Amortisation shall begin when the asset is available for use, ie when it is in the location and condition necessary for it to be capable of operating in the manner intended by management.
Amortizacija se začne, ko je sredstvo na razpolago za uporabo, to pomeni, ko je na kraju in v stanju, ki je potrebno, da deluje tako, kot je nameravalo poslovodstvo.
Amortisation shall cease at the earlier of the date that the asset is classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 and the date that the asset is derecognised.
Amortizacija mora prenehati na zgodnejši datum od naslednjih dveh: datum, ko je sredstvo razvrščeno med sredstva za prodajo (ali vključeno v skupino za odtujitev) v skladu z MSRP 5 ali datum, ko je odpravljeno pripoznanje sredstva.
The amortisation 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 kaže vzorec, po katerem se pričakuje uporaba prihodnjih gospodarskih koristi sredstva v podjetju.
If that pattern cannot be determined reliably, the straight-line method shall be used.
Če tega vzorca ni mogoče zanesljivo ugotoviti, se uporabi metoda enakomernega časovnega amortiziranja.
The amortisation charge for each period shall be recognised in profit or loss unless this or another Standard permits or requires it to be included in the carrying amount of another asset.
Znesek amortizacije se v vsakem obdobju pripozna v poslovnem izidu, razen če ta ali kak drug standard dovoljuje ali zahteva, da se všteje v knjigovodsko vrednost drugega sredstva.
A variety of amortisation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life.
Obstajajo različne metode amortiziranja, ki se lahko sistematično uporabljajo pri razporejanju amortizirljivega zneska sredstva v dobi njegove koristnosti.
There is a rebuttable presumption that an amortisation method that is based on the revenue generated by an activity that includes the use of an intangible asset is inappropriate.
Obstaja izpodbitna predpostavka, da je amortizacijska metoda, temelječa na prihodkih, ki jih ustvari dejavnost, ki vključuje uporabo neopredmetenega sredstva, neustrezna.
The revenue generated by an activity that includes the use of an intangible asset typically reflects factors that are not directly linked to the consumption of the economic benefits embodied in the intangible asset.
Prihodki, ki jih ustvari dejavnost, ki vključuje uporabo neopredmetenega sredstva, na splošno odražajo dejavnike, ki niso neposredno povezani z uporabo gospodarskih koristi, vsebovanih v neopredmetenem sredstvu.
This presumption can be overcome only in the limited circumstances:
To predpostavko je mogoče ovreči le v omejenih okoliščinah:
in which the intangible asset is expressed as a measure of revenue, as described in paragraph 98C; or
v katerih se neopredmeteno sredstvo izrazi kot mera prihodkov, kot je opisano v 98.C členu, ali
when it can be demonstrated that revenue and the consumption of the economic benefits of the intangible asset are highly correlated.
ko je mogoče dokazati, da so prihodki in uporaba gospodarskih koristi neopredmetenega sredstva tesno povezani.
In choosing an appropriate amortisation method in accordance with paragraph 98, an entity could determine the predominant limiting factor that is inherent in the intangible asset.
Pri izbiri ustrezne amortizacijske metode v skladu z 98. členom bi podjetje lahko določilo glavni omejevalni dejavnik, ki je neločljivo povezan z neopredmetenim sredstvom.
For example, the contract that sets out the entity's rights over its use of an intangible asset might specify the entity's use of the intangible asset as a predetermined number of years (ie time), as a number of units produced or as a fixed total amount of revenue to be generated.
Na primer v pogodbi, ki določa pravice podjetja glede njegove uporabe neopredmetenega sredstva, se lahko natančno določi njegova uporaba neopredmetenega sredstva kot vnaprej določeno število let (tj. čas), kot število proizvedenih enot ali kot fiksni skupni znesek prihodkov, ki bodo ustvarjeni.
Identification of such a predominant limiting factor could serve as the starting point for the identification of the appropriate basis of amortisation, but another basis may be applied if it more closely reflects the expected pattern of consumption of economic benefits.
Identifikacija takšnih glavnih omejevalnih dejavnikov bi lahko služila kot izhodišče za določitev ustrezne podlage za amortizacijo, vendar se lahko uporabi kakšna druga podlaga, če bolj natančno odraža pričakovan vzorec uporabe gospodarskih koristi.
In the circumstance in which the predominant limiting factor that is inherent in an intangible asset is the achievement of a revenue threshold, the revenue to be generated can be an appropriate basis for amortisation.
V okoliščinah, kjer je glavni omejevalni dejavnik, ki je neločljivo povezan z neopredmetenim sredstvom, doseganje prihodkovnega praga, so lahko prihodki, ki se ustvarijo, ustrezna podlaga za amortizacijo.
For example, an entity could acquire a concession to explore and extract gold from a gold mine.
Podjetje bi lahko na primer pridobilo koncesijo za raziskovanje in izkopavanje zlata iz rudnika zlata.
The expiry of the contract might be based on a fixed amount of total revenue to be generated from the extraction (for example, a contract may allow the extraction of gold from the mine until total cumulative revenue from the sale of gold reaches CU2 billion) and not be based on time or on the amount of gold extracted.
Prenehanje pogodbe bi lahko temeljilo na fiksnem znesku skupnih prihodkov, ustvarjenih pri izkopavanju (pogodba lahko na primer dovoljuje izkopavanje zlata iz rudnika, dokler skupni prihodki od prodaje zlata ne dosežejo 2 milijardi denarnih enot), in ne na času ali količini izkopanega zlata.
In another example, the right to operate a toll road could be based on a fixed total amount of revenue to be generated from cumulative tolls charged (for example, a contract could allow operation of the toll road until the cumulative amount of tolls generated from operating the road reaches CU100 million).
V drugem primeru bi pravica do upravljanja cest, za katere se plačuje cestnina, lahko temeljila na fiksnem skupnem znesku prihodkov iz skupnih zaračunanih cestnin (na primer s pogodbo bi se lahko dovolilo upravljanje ceste, za katero se plačuje cestnina, dokler skupni znesek cestnin iz upravljanja ceste ne doseže 100 milijonov denarnih enot).
In the case in which revenue has been established as the predominant limiting factor in the contract for the use of the intangible asset, the revenue that is to be generated might be an appropriate basis for amortising the intangible asset, provided that the contract specifies a fixed total amount of revenue to be generated on which amortisation is to be determined.
V primeru, ko so bili prihodki določeni kot glavni omejevalni dejavnik v pogodbi za uporabo neopredmetenega sredstva, bi bili prihodki, ki se ustvarijo, morda primerna podlaga za amortizacijo neopredmetenega sredstva, če je v pogodbi določen fiksen skupni znesek prihodkov, ki se ustvarijo, za katerega se določi amortizacija.
Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38), issued in May 2014, amended paragraphs 92 and 98 and added paragraphs 98A–98C.
Pojasnitev sprejemljivih metod amortizacije (spremembe MRS 16 in MRS 38), izdana maja 2014, spremenjena 92. in 98. člen ter dodani 98.A–98.C členi.
Commission Implementing Regulation (EU) 2015/2232
Izvedbena uredba Komisije (EU) 2015/2232
authorising an increase of the limits for the enrichment of wine produced using the grapes harvested in 2015 in all wine-growing regions of Denmark, the Netherlands, Sweden and the United Kingdom
o odobritvi zvišanja mejnih vrednosti za obogatitev vina, proizvedenega iz grozdja, ki je bilo leta 2015 potrgano v vseh vinorodnih regijah na Danskem, Nizozemskem, Švedskem in v Združenem kraljestvu
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 91 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 91 Uredbe,
Denmark, the Netherlands, Sweden and the United Kingdom have requested such increases of the limits for enrichment of the wine produced using the grapes harvested in the year 2015, as climatic conditions during the growing season have been exceptionally unfavourable.
Danska, Nizozemska, Švedska in Združeno kraljestvo so zaprosili za takšna zvišanja mejnih vrednosti za obogatitev vina, proizvedenega iz grozdja, ki je bilo potrgano leta 2015, ker so bile vremenske razmere med rastno sezono izjemno neugodne.
Due to the exceptionally adverse weather conditions during 2015, the limits on increases in the natural alcoholic strength provided for in point A.2 of Part I of Annex VIII to Regulation (EU) No 1308/2013 do not enable the production of wine with an appropriate total alcoholic strength in certain wine-growing regions for which there would normally be market demand.
Zaradi izjemno slabih vremenskih razmer med letom 2015 omejitve za povečanje naravnega volumenskega deleža alkohola, ki ga določa točka A.2 dela I Priloge VIII k Uredbi (EU) št. 1308/2013, v nekaterih vinorodnih regijah ne omogočajo proizvodnje vina z ustreznim skupnim volumenskim deležem alkohola, za katerega bi sicer obstajalo tržno povpraševanje.
It is therefore appropriate to authorise an increase of the limits for the enrichment of wine produced using wine grapes harvested in 2015, in Denmark, the Netherlands, Sweden and the United Kingdom.
Zato je primerno odobriti zvišanje mejnih vrednosti za obogatitev vina, proizvedenega iz vinskega grozdja, ki je bilo leta 2015 potrgano na Danskem, Nizozemskem, Švedskem in v Združenem kraljestvu.
By way of derogation from point A.3 of Part I of Annex VIII to Regulation (EU) No 1308/2013, in all wine-growing regions of Denmark, the Netherlands, Sweden and the United Kingdom, the increase in natural alcoholic strength by volume of fresh grapes harvested in the year 2015, grape must, grape must in fermentation, new wine still in fermentation and wine produced using the grapes harvested in the year 2015, shall not exceed 3,5 % vol.
Z odstopanjem od točke A.3 dela I Priloge VIII k Uredbi (EU) št. 1308/2013 v vseh vinorodnih regijah Danske, Nizozemske, Švedske in Združenega kraljestva povečanje naravnega volumenskega deleža alkohola v svežem grozdju, ki je bilo potrgano leta 2015, grozdnem moštu, delno prevretem grozdnem moštu, mladem vinu, ki je še v vrenju, in vinu, proizvedenem z uporabo grozdja, ki je bilo potrgano leta 2015, ne sme preseči 3,5 vol. %.
Commission Implementing Regulation (EU) 2015/2233
Izvedbena uredba Komisije (EU) 2015/2233
amending Implementing Regulation (EU) No 540/2011 as regards the conditions of approval of the active substance haloxyfop-P
o spremembi Izvedbene uredbe (EU) št. 540/2011 glede pogojev za registracijo aktivne snovi haloksifop-P
Having regard to Regulation (EC) No 1107/2009 of the European Parliament and of the Council of 21 October 2009 concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC [1], and in particular the second alternative of Article 21(3) and Article 78(2) thereof,
ob upoštevanju Uredbe (ES) št. 1107/2009 Evropskega parlamenta in Sveta z dne 21. oktobra 2009 o dajanju fitofarmacevtskih sredstev v promet in razveljavitvi direktiv Sveta 79/117/EGS in 91/414/EGS [1], ter zlasti druge alternative iz člena 21(3) in člena 78(2) Uredbe,
Commission Directive 2010/86/EU [2] included haloxyfop-P as active substance in Annex I to Council Directive 91/414/EEC [3] under the condition that the Member States concerned ensure that the notifier at whose request haloxyfop-P was included in that Annex provides further confirmatory information on the risk for groundwater contamination by its soil metabolites.
Aktivna snov haloksifop-P je bila z Direktivo Komisije 2010/86/EU [2] vključena v Prilogo I k Direktivi Sveta 91/414/EGS [3] pod pogojem, da zadevne države članice zagotovijo, da prijavitelj, na čigar zahtevo je bil haloksifop-P vključen v navedeno prilogo, predloži nadaljnje potrditvene informacije o tveganju za onesnaženje podtalnice z njegovimi metaboliti v tleh.
The notifier submitted additional information taking the form of studies with a view to confirm the risk assessment for groundwater to the rapporteur Member State Austria within the time period provided for its submission.
Prijavitelj je Avstriji, državi članici poročevalki, v za to določenem roku predložil dodatne informacije v obliki študij, da bi potrdil oceno tveganja za podtalnico.
Austria assessed the additional information submitted by the notifier.
Avstrija je ocenila dodatne informacije, ki jih je predložil prijavitelj.
It submitted its assessment, in the form of an addendum to the draft assessment report, to the other Member States, the Commission and the European Food Safety Authority, hereinafter ‘the Authority’, on 15 October 2013.
Svojo oceno je v obliki dodatka k osnutku poročila o oceni 15. oktobra 2013 predložila drugim državam članicam, Komisiji in Evropski agenciji za varnost hrane (v nadaljnjem besedilu: Agencija).
The Commission consulted the Authority which presented its opinion on the risk assessment of haloxyfop-P on 28 November 2014 [5].
Komisija se je posvetovala z Agencijo, ki je svoje mnenje o oceni tveganja za haloksifop-P predstavila 28. novembra 2014 [5].
The Commission considered that the additional information provided by the notifier demonstrated that metabolite DE-535 pyridinone must be considered to be toxicologically relevant and, as a consequence, should not occur in concentrations above the regulatory limit for groundwater of 0,1 μg/l.
Komisija je menila, da je na podlagi dodatnih informacij, ki jih je predložil prijavitelj, metabolit DE-535 piridinon treba obravnavati kot toksikološko pomemben in se zato ne bi smel pojavljati v koncentracijah, višjih od regulativne mejne vrednosti za podtalnico v višini 0,1 μg/l.
The Commission invited the notifier to submit its comments on the review report for haloxyfop-P.
Komisija je prijavitelja pozvala, naj predloži pripombe k poročilu o pregledu haloksifopa-P.
The Commission has concluded that the further confirmatory information required has not fully been provided and that an unacceptable risk for groundwater cannot be excluded except by imposing further restrictions.
Komisija je sklenila, da zahtevane nadaljnje potrditvene informacije niso bile v celoti zagotovljene in da nesprejemljivega tveganja za podtalnico ni mogoče izključiti, razen z uvedbo dodatnih omejitev.
It is confirmed that the active substance haloxyfop-P is to be deemed to have been approved under Regulation (EC) No 1107/2009.
Potrjeno je, da se aktivna snov haloksifop-P šteje za odobreno v skladu z Uredbo (ES) št. 1107/2009.
In order to preclude the occurrence of that metabolite in groundwater in excess of the above limit referred to in recital 6, it is, however, appropriate to amend the conditions of use of this active substance, in particular by setting limits to the rates and frequency of its application.
Da se prepreči prisotnost navedenega metabolita v podtalnici nad mejno vrednostjo iz uvodne izjave 6, pa je kljub temu primerno spremeniti pogoje uporabe te aktivne snovi zlasti z omejevanjem odmerkov in pogostosti njenega nanosa.
Member States should be provided with time to amend or withdraw authorisations for plant protection products containing haloxyfop-P.
Državam članicam bi bilo treba zagotoviti čas za spremembo ali preklic registracij fitofarmacevtskih sredstev, ki vsebujejo haloksifop-P.
For plant protection products containing haloxyfop-P, where Member States grant any grace period in accordance with Article 46 of Regulation (EC) No 1107/2009, this period should expire at the latest 18 months after the entry into force of this Regulation.
Za fitofarmacevtska sredstva, ki vsebujejo haloksifop-P in pri katerih države članice odobrijo prehodno obdobje v skladu s členom 46 Uredbe (ES) št. 1107/2009, bi to obdobje moralo trajati največ 18 mesecev po začetku veljavnosti te uredbe.
The Annex to Implementing Regulation (EU) No 540/2011 is amended in accordance with the Annex to this Regulation.
Priloga k Izvedbeni uredbi (EU) št. 540/2011 se spremeni v skladu s Prilogo k tej uredbi.
Member States shall, in accordance with Regulation (EC) No 1107/2009, where necessary, amend or withdraw existing authorisations for plant protection products containing haloxyfop-P as active substance by 23 June 2016.
Države članice v skladu z Uredbo (ES) št. 1107/2009 do 23. junija 2016 po potrebi spremenijo ali prekličejo veljavne registracije fitofarmacevtskih sredstev, ki vsebujejo haloksifop-P kot aktivno snov.
Any grace period granted by Member States in accordance with Article 46 of Regulation (EC) No 1107/2009 shall be as short as possible and shall expire by 23 June 2017 at the latest.
Morebitno prehodno obdobje, ki ga države članice odobrijo v skladu s členom 46 Uredbe (ES) št. 1107/2009, je čim krajše, izteče pa se najpozneje do 23. junija 2017.
Done at Brussels, 2 December 2015.
V Bruslju, 2. decembra 2015
Commission Directive 2010/86/EU of 2 December 2010 amending Council Directive 91/414/EEC to include haloxyfop-P as an active substance (OJ L 317, 3.12.2010, p. 36).
Direktiva Komisije 2010/86/EU z dne 2. decembra 2010 o spremembi Direktive Sveta 91/414/EGS zaradi vključitve haloksifopa-P kot aktivne snovi (UL L 317, 3.12.2010, str. 36).
European Food Safety Authority; Conclusion on the peer review of the pesticide risk assessment of confirmatory data submitted for the active substance haloxyfop-p.
Evropska agencija za varnost hrane; Conclusion on the peer review of the pesticide risk assessment of confirmatory data submitted for the active substance haloxyfop-p.
EFSA Journal 2014;12(12):3931, 33 pp. doi:10.2903/j.efsa.2014.3931.
(Sklep o strokovnem pregledu ocene tveganja pesticidov na podlagi potrditvenih podatkov, predloženih za aktivno snov haloksifop-P) EFSA Journal 2014;12(12):3931, 33 str. doi:10.2903/j.efsa.2014.3931.
The column ‘Specific provisions’ of row 309, haloxyfop-P, of Part A of the Annex to Implementing Regulation (EU) No 540/2011 is replaced by the following:
Stolpec „Posebne določbe“ v vrstici 309, haloksifop-P, dela A Priloge k Izvedbeni uredbi (EU) št. 540/2011 se nadomesti z naslednjim:
Only uses as herbicide may be authorised at rates not exceeding 0,052 kg active substance per hectare per application, and only one application may be authorised every 3 years.
Registrira se lahko samo kot herbicid v odmerkih, ki ne presegajo 0,052 kg aktivne snovi na hektar pri posameznem nanosu, in registrira se samo ena vloga vsaka tri leta.
For the implementation of the uniform principles as referred to in Article 29(6) of Regulation (EC) No 1107/2009, the conclusions of the review report on haloxyfop-P, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 28 October 2010 shall be taken into account.
Za izvajanje enotnih načel iz člena 29(6) Uredbe (ES) št. 1107/2009 se upoštevajo ugotovitve iz poročila o pregledu haloksifopa-P ter zlasti dodatka I in II h končni različici poročila, ki jo je Stalni odbor za prehranjevalno verigo in zdravje živali pripravil 28. oktobra 2010.