natgillin/translations-raw huggingface dataset:
The cartridge contains not only a flash memory, but also a ROM comprising the game.
Kaseta ne vsebuje samo bliskovnega pomnilnika, temveč tudi ROM, v kateremu je igra.
The flash memory only stores information needed for playing the game, such as the players' preferences, reached levels and scores.
Bliskovni pomnilnik shranjuje le informacije, ki so potrebne za igranje, na primer izbrane možnosti igralca, dosežena raven in rezultati.
Consequently, classification as media for the recording of sound or other phenomena of heading 8523 is excluded (see also the Harmonized System Explanatory Notes (HSEN) to heading 8523, sixth paragraph, point (f).
Ker je kaseta del ali pribor, ki je primeren za uporabo izključno ali pretežno v povezavi z igralno konzolo s tarifno podštevilko 950450, jo je treba uvrstiti pod oznako KN 95045000 (glej tudi pojasnjevalne opombe harmoniziranega sistema k tarifni številki 9504, točka (2), tretji odstavek).
As the cartridge is a part or accessory suitable for use solely or principally with a game console of subheading 950450, it is to be classified under CN code 95045000 (see also the HSEN to heading 9504 (2), third paragraph).
Slika je zgolj informativne narave.
The image is purely for information.
Kaseta se lahko uporablja samo za igranje video iger v povezavi z igralno konzolo.
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 Standards 2, 3 and 8 and International Accounting Standards 16, 24 and 38
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede mednarodnih standardov računovodskega poročanja 2, 3 in 8 ter mednarodnih računovodskih standardov 16, 24 in 38
On 12 December 2013, the International Accounting Standards Board (IASB) published Annual Improvements to International Financial Reporting Standards 2010-2012 Cycle (the annual improvements), in the framework of its regular improvement process which aims at streamlining and clarifying the standards.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 12. decembra 2013 objavil cikel letnih izboljšav mednarodnih standardov računovodskega poročanja 2010-2012 (v nadaljnjem besedilu: letne izboljšave) v okviru rednega postopka izboljševanja, katerega cilj je poenostaviti in pojasniti zadevne standarde.
The objective of the annual improvements is to address non-urgent, but necessary issues discussed by the IASB during the project cycle that began in 2010 on areas of inconsistency in International Financial Reporting Standards or where clarification of wording is required.
Namen letnih izboljšav je obravnavati ne preveč nujna vendar potrebna vprašanja, o katerih je UOMRS razpravljal tekom projekta, ki se je začel leta 2010, v zvezi z nedoslednostmi v mednarodnih standardih računovodskega poročanja oziroma potrebnimi razjasnitvami besedila.
Amendments to International Financial Reporting Standard (IFRS) 8 and to International Accounting Standards (IAS) 16, 24 and 38 are clarifications or corrections to the respective standards.
Spremembe mednarodnega standarda računovodskega poročanja (MSRP) 8 in mednarodnih računovodskih standardov (MRS) 16, 24 in 38 so razjasnitve ali popravki zadevnih standardov.
Amendments to IFRS 2 and IFRS 3, involve changes to the existing requirements or additional guidance on the implementation of those requirements.
Spremembe MSRP 2 in MSRP 3 vključujejo spremembe obstoječih zahtev ali dodatne napotke za izvajanje teh zahtev.
Amendments to IFRS 3 imply by way of consequence amendments to IAS 37 and IAS 39 in order to ensure consistency between international accounting standards.
Spremembe MSRP 3 posledično vključujejo spremembe MRS 37 in MRS 39 za zagotovitev skladnosti med mednarodnimi računovodskimi standardi.
Those amendments to existing standards contain some references to IFRS 9 that at present cannot be applied as IFRS 9 has not been adopted by the Union.
Navedene spremembe obstoječih standardov vsebujejo nekatera sklicevanja na MSRP 9, ki se trenutno ne more uporabljati, ker ga Unija še ni sprejela.
Therefore any references to IFRS 9 as laid down in the Annex to this Regulation should be read as a reference to IAS 39 Financial instruments: recognition and measurement.
Zato je vsako sklicevanje na MSRP 9 v Prilogi k tej uredbi treba razumeti kot sklicevanje na MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
The consultation with the Technical Expert Group of the European Financial Reporting Advisory Group confirms that the improvements meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje potrjuje, da izboljšave izpolnjujejo tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
IFRS 2 Share-based payment is amended as set out in the Annex to this Regulation;
MSRP 2 Plačilo na podlagi delnic se spremeni, kot je določeno v Prilogi k tej uredbi;
IFRS 8 Operating segments is amended as set out in the Annex to this Regulation;
MSRP 8 Poslovni odseki se spremeni, kot je določeno v Prilogi k tej uredbi;
IAS 16 Property, plant and equipment is amended as set out in the Annex to this Regulation;
MRS 16 Opredmetena osnovna sredstva se spremeni, kot je določeno v Prilogi k tej uredbi;
IAS 24 Related party disclosures is amended as set out in the Annex to this Regulation;
MRS 24 Razkrivanje povezanih strank se spremeni, kot je določeno v Prilogi k tej uredbi;
IAS 38 Intangible assets is amended as set out in the Annex to this Regulation;
MRS 38 Neopredmetena sredstva se spremeni, kot je določeno v Prilogi k tej uredbi;
IAS 37 Provisions, contingent liabilities and contingent assets and 39 Financial instruments: recognition and measurement are amended in accordance with the amendments to IFRS 3 as set out in the Annex to this Regulation.
MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva ter MRS 39 Finančni instrumenti: pripoznavanje in merjenje se spremenita v skladu s spremembami MSRP 3, 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 pomeni sklicevanje na MRS 39 Finančni instrumenti: pripoznavanje in merjenje.
Each company shall apply the amendments referred to in Article 1(1), at the latest, as from the commencement date of its first financial year starting on or after 1 February 2015.
Podjetja začnejo uporabljati spremembe iz člena 1(1) najpozneje z začetkom prvega poslovnega leta, ki se začne 1. februarja 2015 ali pozneje.
1
Uredba Komisije (ES) št. 1126/2008 z dne 3. novembra 2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta (UL L 320, 29.11.2008, str.
1)
PRILOGA
ANNEX
Cikel letnih izboljšav MSRP 2010–2012 [1]Sprememba MSRP 2 Plačilo na podlagi delnic
Annual Improvements to IFRSs 2010–2012 Cycle [1]Amendment to IFRS 2 Share-based Payment
Spremenita se 15. in 19. člen ter doda 63.B člen.
Paragraphs 15 and 19 were amended and paragraph 63B was added.
Transakcije, pri katerih so prejete storitve
Transactions in which services are received
15 Če se podeljeni kapitalski instrumenti odmerijo šele, ko nasprotna stranka zaključi določeno obdobje službovanja, mora podjetje predpostaviti, da bodo storitve, ki jih namerava opraviti nasprotna stranka kot plačilo za te kapitalske instrumente, prejete v prihodnosti, in sicer v odmerni dobi.
15 If the equity instruments granted do not vest until the counterparty completes a specified period of service, the entity shall presume that the services to be rendered by the counterparty as consideration for those equity instruments will be received in the future, during the vesting period.
Podjetje mora obračunati te storitve z ustreznim povečanjem lastniškega kapitala, ko jih nasprotna stranka med odmerno dobo opravi.
The entity shall account for those services as they are rendered by the counterparty during the vesting period, with a corresponding increase in equity.
Na primer:
For example:
če so zaposlencu podeljene delniške opcije pod pogojem, da izpolni pogoj uspešnosti in ostane zaposlen v podjetju, dokler ta pogoj uspešnosti ni izpolnjen, in je dolžina odmerne dobe odvisna od tega, kdaj bo ta pogoj uspešnosti izpolnjen, potem podjetje predpostavi, da bodo storitve, ki jih bo opravil zaposlenec kot plačilo za delniške opcije, prejete v prihodnosti, v pričakovani odmerni dobi.
if an employee is granted share options conditional upon the achievement of a performance condition and remaining in the entity's employ until that performance condition is satisfied, and the length of the vesting period varies depending on when that performance condition is satisfied, the entity shall presume that the services to be rendered by the employee as consideration for the share options will be received in the future, over the expected vesting period.
Obravnava odmernih pogojev
Treatment of vesting conditions
19 Podelitev kapitalskih instrumentov je lahko pogojena z izpolnitvijo določenih odmernih pogojev.
19 A grant of equity instruments might be conditional upon satisfying specified vesting conditions.
Na primer, podelitev delnic ali delniških opcij zaposlencu je ponavadi pogojena z določeno dobo, v kateri mora zaposlenec ostati zaposlen v podjetju.
For example, a grant of shares or share options to an employee is typically conditional on the employee remaining in the entity's employ for a specified period of time.
Lahko je postavljen pogoj uspešnosti, ki mora biti izpolnjen, kot na primer doseganje določene rasti dobička ali določen dvig cene delnice podjetja.
There might be performance conditions that must be satisfied, such as the entity achieving a specified growth in profit or a specified increase in the entity's share price.
Odmerni pogoji, razen tržnih okoliščin, se ne upoštevajo, ko se ocenjuje poštena vrednost delnic ali delniških opcij na datum merjenja.
Vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the shares or share options at the measurement date.
Vendar pa se odmerni pogoji upoštevajo tako, da se prilagodi število kapitalskih instrumentov, ki so vključeni v merjenje zneska transakcije, tako da je končni pripoznani znesek za blago oz. storitve, prejet kot plačilo za dane kapitalske instrumente, določen na podlagi števila odmerjenih kapitalskih instrumentov.
Instead, vesting conditions shall be taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that, ultimately, the amount recognised for goods or services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest.
Torej, gledano kumulativno, znesek za prejeto blago ali storitve se ne prizna, če dani kapitalski instrumenti niso odmerjeni, ker ne izpolnjujejo odmernih pogojev, tj. nasprotna stranka ne zaključi določenega obdobja službovanja ali ni izpolnjen pogoj uspešnosti, kot je določeno v zahtevah 21. člena.
Hence, on a cumulative basis, no amount is recognised for goods or services received if the equity instruments granted do not vest because of failure to satisfy a vesting condition, eg the counterparty fails to complete a specified service period, or a performance condition is not satisfied, subject to the requirements of paragraph 21.
DATUM ZAČETKA VELJAVNOSTI
EFFECTIVE DATE
63 B Cikel letnih izboljšav MSRP 2010–2012, ki je bil izdan decembra 2013, je spremenil 15. in 19. člen.
In Appendix A, the definitions of ‘vesting conditions’ and ‘market condition’ were amended and the definitions of ‘performance condition’ and ‘service condition’ were added.
Če podjetje to spremembo uporabi za zgodnejše obdobje, mora to razkriti.
An entity shall prospectively apply that amendment to share-based payment transactions for which the grant date is on or after 1 July 2014.
V Prilogi A se spremenita opredelitvi pojmov „tržna okoliščina“ in „odmerni pogoji“ ter dodata opredelitvi pojmov „pogoj uspešnosti“ in „pogoj glede službovanja“.
Earlier application is permitted.
Priloga A
If an entity applies that amendment for an earlier period it shall disclose that fact.
Opredeljeni izrazi
In Appendix A, the definitions of ‘market condition’ and ‘vesting conditions’ are amended and the definitions of ‘performance condition’ and ‘service condition’ are added
Ta priloga je sestavni del MSRP.
Appendix A
Tržna okoliščina
Defined terms
Pogoj uspešnosti, od katerega je odvisna izpolnitvena cena, podelitev ali izpolnljivost kapitalskega instrumenta, ki je povezana s tržno ceno (ali vrednostjo) kapitalskih instrumentov podjetja (ali kapitalskih instrumentov drugega podjetja v isti skupini), kot je:
This appendix is an integral part of the IFRS.
doseganje določene cene za delnico ali določenega zneska notranje vrednosti delniške opcije ali
market condition
doseganje določenega cilja, ki temelji na tržni ceni (ali vrednosti) kapitalskih instrumentov podjetja (ali kapitalskih instrumentov drugega podjetja v isti skupini), relativno glede na tržne cene kapitalskih instrumentov drugih podjetij.
A performance condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price (or value) of the entity's equity instruments (or the equity instruments of another entity in the same group), such as:
Tržna okoliščina zahteva od nasprotne stranke, da zaključi določeno obdobje službovanja (tj. pogoj glede službovanja); zahteva glede službovanja je lahko izražena eksplicitno ali implicitno.
attaining a specified share price or a specified amount of intrinsic value of a share option or
Pogoj uspešnosti
achieving a specified target that is based on the market price (or value) of the entity's equity instruments (or the equity instruments of another entity in the same group) relative to an index of market prices of equity instruments of other entities.
Odmerni pogoj, v skladu s katerim mora:
A market condition requires the counterparty to complete a specified period of service (ie a service condition); the service requirement can be explicit or implicit.
nasprotna stranka zaključiti določeno obdobje službovanja (tj. pogoj glede službovanja); zahteva glede službovanja je lahko izražena eksplicitno ali implicitno; in
performance condition
doseči določene cilje glede uspešnosti, medtem ko nasprotna stranka opravlja storitev, ki se zahteva v točki (a).
A vesting condition that requires:
Obdobje doseganja ciljev glede uspešnosti:
the counterparty to complete a specified period of service (ie a service condition); the service requirement can be explicit or implicit; and
se ne podaljša po koncu obdobja službovanja; in
specified performance target(s) to be met while the counterparty is rendering the service required in (a).
se lahko začne pred obdobjem službovanja pod pogojem, da datum začetka cilja glede uspešnosti ni bistveno pred začetkom obdobja službovanja.
The period of achieving the performance target(s):
Cilj glede uspešnosti je opredeljen s sklicevanjem na:
shall not extend beyond the end of the service period; and
lastno poslovanje (ali dejavnosti) podjetja ali poslovanje ali dejavnosti drugega podjetja v isti skupini (tj. netržna okoliščina); ali
may start before the service period on the condition that the commencement date of the performance target is not substantially before the commencement of the service period.
ceno (ali vrednost) kapitalskih instrumentov podjetja ali kapitalskih instrumentov drugega podjetja v isti skupini (vključno z delnicami in delniškimi opcijami) (tj. tržna okoliščina).
A performance target is defined by reference to:
Cilj glede uspešnosti je lahko povezan z uspešnostjo podjetja kot celote ali dela podjetja (ali dela skupine), kot sta oddelek ali posamezni zaposlenec.
the entity's own operations (or activities) or the operations or activities of another entity in the same group (ie a non-market condition); or
Pogoj glede službovanja
the price (or value) of the entity's equity instruments or the equity instruments of another entity in the same group (including shares and share options) (ie a market condition).
Odmerni pogoj, v skladu s katerim mora nasprotna stranka zaključiti določeno obdobje službovanja, v katerem se podjetju zagotavljajo storitve.
A performance target might relate either to the performance of the entity as a whole or to some part of the entity (or part of the group), such as a division or an individual employee.
Če nasprotna stranka, ne glede na razlog, preneha opravljati storitve med odmerno dobo, pomeni, da ne izpolnjuje pogoja.
service condition
V skladu s pogojem glede službovanja ni treba izpolniti cilja glede uspešnosti.
A vesting condition that requires the counterparty to complete a specified period of service during which services are provided to the entity.
Odmerni pogoji
If the counterparty, regardless of the reason, ceases to provide service during the vesting period, it has failed to satisfy the condition.
Pogoj, ki določa, ali podjetje prejme storitve, ki v skladu z dogovorom za plačilo na podlagi delnic nasprotni stranki dajejo pravico, da prejme denarna sredstva, druga sredstva ali kapitalske instrumente podjetja.
A service condition does not require a performance target to be met.
Odmerni pogoj je pogoj glede službovanja ali pogoj uspešnosti.
vesting conditions
Sprememba MSRP 3 Poslovne združitve
A condition that determines whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment arrangement.
Spremenita se 40. in 58. člen ter dodata 64.l in 67.A člen ter z njim povezan naslov.
A vesting condition is either a service condition or a performance condition.
Pogojno nadomestilo
Amendment to IFRS 3 Business Combinations
40 Prevzemnik mora razvrstiti obvezo za plačilo pogojnega nadomestila, ki ustreza opredelitvi finančnega instrumenta, kot finančno obveznost ali kot lastniški kapital na podlagi opredelitve kapitalskega instrumenta in finančne obveznosti iz 11. člena MRS 32 Finančni instrumenti: predstavljanje.
Paragraphs 40 and 58 are amended and paragraph 64I and paragraph 67A and its related heading are added.
Prevzemnik mora kot sredstvo razvrstiti pravico do vrnitve predhodno prenesenega nadomestila, če so izpolnjeni določeni pogoji.
Contingent consideration
Člen 58 daje napotke o kasnejšem obračunavanju pogojnega nadomestila.
40 The acquirer shall classify an obligation to pay contingent consideration that meets the definition of a financial instrument as a financial liability or as equity on the basis of the definitions of an equity instrument and a financial liability in paragraph 11 of IAS 32 Financial Instruments: Presentation.
58 Nekatere spremembe poštene vrednosti pogojnega nadomestila, ki ga prevzemnik pripozna po datumu prevzema, so lahko posledica dodatnih informacij o dejstvih in okoliščinah, ki so obstajali na datum prevzema in jih je prevzemnik dobil po navedenem datumu.
The acquirer shall classify as an asset a right to the return of previously transferred consideration if specified conditions are met.
Take spremembe so prilagoditve obdobja merjenja v skladu s 45.–49. členom.
Paragraph 58 provides guidance on the subsequent accounting for contingent consideration.
Vendar pa spremembe, ki so posledica dogodkov po datumu prevzema, kot so doseganje ciljnega čistega dobička, doseganje določene cene delnic ali doseganje mejnika v projektu raziskav in razvoja, niso prilagoditve obdobja merjenja.
58 Some changes in the fair value of contingent consideration that the acquirer recognises after the acquisition date may be the result of additional information that the acquirer obtained after that date about facts and circumstances that existed at the acquisition date.
Prevzemnik mora obračunati spremembe poštene vrednosti pogojnega nadomestila, ki niso prilagoditve obdobja merjenja, na naslednji način:
Such changes are measurement period adjustments in accordance with paragraphs 45–49.
Drugo pogojno nadomestilo, ki:
However, changes resulting from events after the acquisition date, such as meeting an earnings target, reaching a specified share price or reaching a milestone on a research and development project, are not measurement period adjustments.
spada na področje uporabe MSRP 9, je treba meriti po pošteni vrednosti na vsak datum poročanja, spremembe poštene vrednosti pa je treba pripoznati v poslovnem izidu v skladu z MSRP 9;
The acquirer shall account for changes in the fair value of contingent consideration that are not measurement period adjustments as follows:
ne spada na področje uporabe MSRP 9, je treba meriti po pošteni vrednosti na vsak datum poročanja, spremembe poštene vrednosti pa je treba pripoznati v poslovnem izidu.
Other contingent consideration that:
Datum začetka veljavnosti
is within the scope of IFRS 9 shall be measured at fair value at each reporting date and changes in fair value shall be recognised in profit or loss in accordance with IFRS 9.
Cikel letnih izboljšav MSRP 2010–2012, ki je bil izdan decembra 2013, je spremenil 40. in 58. člen ter dodal 67.A člen ter z njim povezan naslov.
Effective date
Če podjetje to spremembo uporabi prej, mora to razkriti.
Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013, amended paragraphs 40 and 58 and added paragraph 67A and its related heading.
SKLICEVANJA NA MSRP 9
An entity shall apply that amendment prospectively to business combinations for which the acquisition date is on or after 1 July 2014.
67 A Če podjetje uporablja ta standard, vendar še ne uporablja MSRP 9, vsako sklicevanje na MSRP 9 pomeni sklicevanje na MRS 39.
Earlier application is permitted.
Posledične spremembe drugih MSRP, ki izhajajo iz spremembe MSRP 3
An entity may apply the amendment earlier provided that IFRS 9 and IAS 37 (both as amended by Annual Improvements to IFRSs 2010–2012 Cycle) have also been applied.
Sprememba MSRP 9 Finančni instrumenti (izdana novembra 2009)
If an entity applies that amendment earlier it shall disclose that fact.
Spremeni se 5.4.4. člen in doda 8.1.4. člen.
REFERENCE TO IFRS 9
Naložbe v kapitalske instrumente
If an entity applies this Standard but does not yet apply IFRS 9, any reference to IFRS 9 should be read as a reference to IAS 39.
Ob začetnem pripoznanju se lahko podjetje nepreklicno odloči, da predstavi v drugem vseobsegajočem donosu poznejše spremembe poštene vrednosti naložbe v kapitalski instrument v okviru tega MSRP, ki ni v posesti za trgovanje, in tudi ni pogojno nadomestilo prevzemnika v poslovni združitvi, za katero se uporablja MSRP 3 Poslovne združitve.
Consequential amendments to other IFRSs resulting from the amendment to IFRS 3
Podjetje mora uporabljati navedeno spremembo za naprej za poslovne združitve, za katere se uporablja sprememba MSRP 3.
Paragraph 5.4.4 is amended and paragraph 8.1.4 is added.
Spremenita se 4.2.1. in 5.7.5. člen ter doda 7.1.4. člen.
Investments in equity instruments
Razvrščanje finančnih obveznosti
At initial recognition, an entity may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value of an investment in an equity instrument within the scope of this IFRS that is not held for trading and is also not contingent consideration of an acquirer in a business combination to which IFRS 3 Business Combinations applies.
Podjetje mora razvrstiti vse finančne obveznosti kot pozneje izmerjene po odplačni vrednosti z uporabo metode efektivnih obresti, razen za:
Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013, amended paragraph 5.4.4 as a consequential amendment derived from the amendment to IFRS 3.
pogojno nadomestilo prevzemnika v poslovni združitvi, za katero se uporablja MSRP 3 Poslovne združitve.